id	sid	tid	token	lemma	pos
ftr-376	1	1	microsoft	microsoft	PROPN
ftr-376	1	2	word	word	NOUN
ftr-376	1	3	1st	1st	ADJ
ftr-376	1	4	5	5	NUM
ftr-376	1	5	pages	page	NOUN
ftr-376	1	6	-	-	PUNCT
ftr-376	1	7	farah	farah	PROPN
ftr-376	1	8	western.doc	western.doc	X
ftr-376	1	9	florida	florida	PROPN
ftr-376	1	10	tax	tax	PROPN
ftr-376	1	11	review	review	NOUN
ftr-376	1	12	volume	volume	NOUN
ftr-376	1	13	9	9	NUM
ftr-376	1	14	2009	2009	NUM
ftr-376	1	15	number	number	NOUN
ftr-376	1	16	8	8	NUM
ftr-376	1	17	703	703	NUM
ftr-376	1	18	mandatory	mandatory	ADJ
ftr-376	1	19	arbitration	arbitration	NOUN
ftr-376	1	20	of	of	ADP
ftr-376	1	21	international	international	ADJ
ftr-376	1	22	tax	tax	NOUN
ftr-376	1	23	disputes	dispute	NOUN
ftr-376	1	24	:	:	PUNCT
ftr-376	1	25	a	a	DET
ftr-376	1	26	solution	solution	NOUN
ftr-376	1	27	in	in	ADP
ftr-376	1	28	search	search	NOUN
ftr-376	1	29	of	of	ADP
ftr-376	1	30	a	a	DET
ftr-376	1	31	problem	problem	NOUN
ftr-376	1	32	by	by	ADP
ftr-376	1	33	ehab	ehab	NOUN
ftr-376	1	34	farah∗	farah∗	PROPN
ftr-376	1	35	abstract	abstract	NOUN
ftr-376	1	36	...................................................................................................	...................................................................................................	PUNCT
ftr-376	1	37	705	705	NUM
ftr-376	1	38	i.	i.	NOUN
ftr-376	1	39	introduction	introduction	NOUN
ftr-376	1	40	.............................................................................	.............................................................................	PUNCT
ftr-376	1	41	707	707	NUM
ftr-376	1	42	a.	a.	NOUN
ftr-376	1	43	arbitration	arbitration	NOUN
ftr-376	1	44	of	of	ADP
ftr-376	1	45	international	international	ADJ
ftr-376	1	46	tax	tax	NOUN
ftr-376	1	47	disputes	dispute	NOUN
ftr-376	1	48	–	–	PUNCT
ftr-376	1	49	general	general	ADJ
ftr-376	1	50	background	background	NOUN
ftr-376	1	51	..............................................................................	..............................................................................	PUNCT
ftr-376	2	1	707	707	NUM
ftr-376	2	2	b.	b.	NOUN
ftr-376	2	3	do	do	AUX
ftr-376	2	4	we	we	PRON
ftr-376	2	5	really	really	ADV
ftr-376	2	6	need	need	VERB
ftr-376	2	7	arbitration	arbitration	NOUN
ftr-376	2	8	?	?	PUNCT
ftr-376	3	1	.............................................	.............................................	PUNCT
ftr-376	4	1	709	709	NUM
ftr-376	4	2	c.	c.	NOUN
ftr-376	4	3	defining	define	VERB
ftr-376	4	4	the	the	DET
ftr-376	4	5	goals	goal	NOUN
ftr-376	4	6	of	of	ADP
ftr-376	4	7	arbitration	arbitration	NOUN
ftr-376	4	8	in	in	ADP
ftr-376	4	9	the	the	DET
ftr-376	4	10	international	international	ADJ
ftr-376	4	11	tax	tax	NOUN
ftr-376	4	12	arena	arena	NOUN
ftr-376	4	13	.................................................................................	.................................................................................	PUNCT
ftr-376	4	14	711	711	NUM
ftr-376	4	15	ii	ii	NOUN
ftr-376	4	16	.	.	PUNCT
ftr-376	5	1	the	the	DET
ftr-376	5	2	oecd	oecd	PROPN
ftr-376	5	3	proposal	proposal	NOUN
ftr-376	5	4	for	for	ADP
ftr-376	5	5	mandatory	mandatory	ADJ
ftr-376	5	6	and	and	CCONJ
ftr-376	5	7	binding	bind	VERB
ftr-376	5	8	arbitration	arbitration	NOUN
ftr-376	5	9	................................................................................	................................................................................	PUNCT
ftr-376	6	1	713	713	NUM
ftr-376	6	2	a.	a.	NOUN
ftr-376	6	3	the	the	DET
ftr-376	6	4	oecd	oecd	PROPN
ftr-376	6	5	proposal	proposal	NOUN
ftr-376	6	6	:	:	PUNCT
ftr-376	6	7	overview	overview	NOUN
ftr-376	6	8	........................................	........................................	PUNCT
ftr-376	7	1	713	713	NUM
ftr-376	7	2	b.	b.	NOUN
ftr-376	7	3	what	what	PRON
ftr-376	7	4	is	be	AUX
ftr-376	7	5	the	the	DET
ftr-376	7	6	mutual	mutual	ADJ
ftr-376	7	7	agreement	agreement	NOUN
ftr-376	7	8	procedure	procedure	NOUN
ftr-376	7	9	(	(	PUNCT
ftr-376	7	10	map	map	NOUN
ftr-376	7	11	)	)	PUNCT
ftr-376	7	12	?	?	PUNCT
ftr-376	8	1	..........	..........	PUNCT
ftr-376	9	1	715	715	NUM
ftr-376	9	2	c.	c.	NOUN
ftr-376	9	3	what	what	PRON
ftr-376	9	4	is	be	AUX
ftr-376	9	5	the	the	DET
ftr-376	9	6	case	case	NOUN
ftr-376	9	7	when	when	SCONJ
ftr-376	9	8	no	no	DET
ftr-376	9	9	map	map	NOUN
ftr-376	9	10	was	be	AUX
ftr-376	9	11	set	set	VERB
ftr-376	9	12	in	in	ADP
ftr-376	9	13	motion	motion	NOUN
ftr-376	9	14	?	?	PUNCT
ftr-376	9	15	.......	.......	PUNCT
ftr-376	10	1	715	715	NUM
ftr-376	10	2	d.	d.	NOUN
ftr-376	10	3	is	be	AUX
ftr-376	10	4	there	there	PRON
ftr-376	10	5	a	a	DET
ftr-376	10	6	duty	duty	NOUN
ftr-376	10	7	to	to	PART
ftr-376	10	8	negotiate	negotiate	VERB
ftr-376	10	9	?	?	PUNCT
ftr-376	11	1	various	various	ADJ
ftr-376	11	2	positions	position	NOUN
ftr-376	11	3	..............	..............	PUNCT
ftr-376	12	1	716	716	NUM
ftr-376	12	2	1	1	NUM
ftr-376	12	3	.	.	PUNCT
ftr-376	13	1	the	the	DET
ftr-376	13	2	oecd	oecd	PROPN
ftr-376	13	3	view	view	NOUN
ftr-376	13	4	.........................................................	.........................................................	PUNCT
ftr-376	13	5	717	717	NUM
ftr-376	13	6	2	2	NUM
ftr-376	13	7	.	.	PUNCT
ftr-376	14	1	the	the	DET
ftr-376	14	2	us	us	PROPN
ftr-376	14	3	view	view	NOUN
ftr-376	14	4	...............................................................	...............................................................	PUNCT
ftr-376	15	1	719	719	NUM
ftr-376	15	2	3	3	X
ftr-376	15	3	.	.	PUNCT
ftr-376	16	1	the	the	DET
ftr-376	16	2	canadian	canadian	ADJ
ftr-376	16	3	view	view	NOUN
ftr-376	16	4	.....................................................	.....................................................	PUNCT
ftr-376	16	5	723	723	NUM
ftr-376	16	6	4	4	NUM
ftr-376	16	7	.	.	PUNCT
ftr-376	17	1	the	the	DET
ftr-376	17	2	german	german	ADJ
ftr-376	17	3	view	view	NOUN
ftr-376	17	4	.......................................................	.......................................................	PUNCT
ftr-376	17	5	724	724	NUM
ftr-376	17	6	5	5	NUM
ftr-376	17	7	.	.	PUNCT
ftr-376	18	1	the	the	DET
ftr-376	18	2	israeli	israeli	ADJ
ftr-376	18	3	view	view	NOUN
ftr-376	18	4	..........................................................	..........................................................	PUNCT
ftr-376	18	5	726	726	NUM
ftr-376	18	6	6	6	NUM
ftr-376	18	7	.	.	PUNCT
ftr-376	19	1	the	the	DET
ftr-376	19	2	japanese	japanese	ADJ
ftr-376	19	3	view	view	NOUN
ftr-376	19	4	.....................................................	.....................................................	PUNCT
ftr-376	19	5	727	727	NUM
ftr-376	19	6	7	7	NUM
ftr-376	19	7	.	.	PUNCT
ftr-376	20	1	the	the	DET
ftr-376	20	2	australian	australian	ADJ
ftr-376	20	3	view	view	NOUN
ftr-376	20	4	....................................................	....................................................	PUNCT
ftr-376	20	5	728	728	NUM
ftr-376	20	6	8	8	NUM
ftr-376	20	7	.	.	PUNCT
ftr-376	21	1	the	the	DET
ftr-376	21	2	spanish	spanish	ADJ
ftr-376	21	3	view	view	NOUN
ftr-376	21	4	........................................................	........................................................	PUNCT
ftr-376	21	5	728	728	NUM
ftr-376	21	6	∗	∗	NOUN
ftr-376	21	7	i	i	PRON
ftr-376	21	8	am	be	AUX
ftr-376	21	9	an	an	DET
ftr-376	21	10	associate	associate	NOUN
ftr-376	21	11	at	at	ADP
ftr-376	21	12	the	the	DET
ftr-376	21	13	new	new	PROPN
ftr-376	21	14	york	york	PROPN
ftr-376	21	15	office	office	PROPN
ftr-376	21	16	of	of	ADP
ftr-376	21	17	paul	paul	PROPN
ftr-376	21	18	,	,	PUNCT
ftr-376	21	19	weiss	weiss	PROPN
ftr-376	21	20	,	,	PUNCT
ftr-376	21	21	rifkind	rifkind	ADJ
ftr-376	21	22	,	,	PUNCT
ftr-376	21	23	wharton	wharton	PROPN
ftr-376	21	24	&	&	CCONJ
ftr-376	21	25	garrison	garrison	PROPN
ftr-376	21	26	llp	llp	PROPN
ftr-376	21	27	.	.	PUNCT
ftr-376	22	1	this	this	DET
ftr-376	22	2	article	article	NOUN
ftr-376	22	3	is	be	AUX
ftr-376	22	4	based	base	VERB
ftr-376	22	5	on	on	ADP
ftr-376	22	6	my	my	PRON
ftr-376	22	7	s.j.d	s.j.d	NOUN
ftr-376	22	8	.	.	PUNCT
ftr-376	23	1	thesis	thesis	NOUN
ftr-376	23	2	.	.	PUNCT
ftr-376	24	1	i	i	PRON
ftr-376	24	2	thank	thank	VERB
ftr-376	24	3	the	the	DET
ftr-376	24	4	members	member	NOUN
ftr-376	24	5	of	of	ADP
ftr-376	24	6	my	my	PRON
ftr-376	24	7	s.j.d	s.j.d	NOUN
ftr-376	24	8	.	.	PUNCT
ftr-376	25	1	committee	committee	NOUN
ftr-376	25	2	professors	professor	NOUN
ftr-376	25	3	reuven	reuven	VERB
ftr-376	25	4	s.	s.	PROPN
ftr-376	25	5	avi	avi	PROPN
ftr-376	25	6	-	-	PUNCT
ftr-376	25	7	yonah	yonah	PROPN
ftr-376	25	8	,	,	PUNCT
ftr-376	25	9	michael	michael	PROPN
ftr-376	25	10	j.	j.	PROPN
ftr-376	25	11	mcintyre	mcintyre	PROPN
ftr-376	25	12	and	and	CCONJ
ftr-376	25	13	edward	edward	PROPN
ftr-376	25	14	a.	a.	NOUN
ftr-376	25	15	parson	parson	PROPN
ftr-376	25	16	for	for	ADP
ftr-376	25	17	their	their	PRON
ftr-376	25	18	insightful	insightful	ADJ
ftr-376	25	19	comments	comment	NOUN
ftr-376	25	20	,	,	PUNCT
ftr-376	25	21	guidance	guidance	NOUN
ftr-376	25	22	and	and	CCONJ
ftr-376	25	23	support	support	NOUN
ftr-376	25	24	.	.	PUNCT
ftr-376	26	1	thanks	thank	NOUN
ftr-376	26	2	to	to	ADP
ftr-376	26	3	professors	professor	NOUN
ftr-376	26	4	douglas	douglas	PROPN
ftr-376	26	5	a.	a.	PROPN
ftr-376	26	6	khan	khan	PROPN
ftr-376	26	7	and	and	CCONJ
ftr-376	26	8	william	william	PROPN
ftr-376	26	9	w.	w.	PROPN
ftr-376	26	10	park	park	PROPN
ftr-376	26	11	for	for	ADP
ftr-376	26	12	their	their	PRON
ftr-376	26	13	suggestions	suggestion	NOUN
ftr-376	26	14	at	at	ADP
ftr-376	26	15	the	the	DET
ftr-376	26	16	early	early	ADJ
ftr-376	26	17	stages	stage	NOUN
ftr-376	26	18	of	of	ADP
ftr-376	26	19	this	this	DET
ftr-376	26	20	work	work	NOUN
ftr-376	26	21	.	.	PUNCT
ftr-376	27	1	i	i	PRON
ftr-376	27	2	also	also	ADV
ftr-376	27	3	wish	wish	VERB
ftr-376	27	4	to	to	PART
ftr-376	27	5	thank	thank	VERB
ftr-376	27	6	dr	dr	PROPN
ftr-376	27	7	.	.	PROPN
ftr-376	27	8	nicola	nicola	PROPN
ftr-376	27	9	sartori	sartori	PROPN
ftr-376	27	10	,	,	PUNCT
ftr-376	27	11	dr	dr	PROPN
ftr-376	27	12	.	.	PROPN
ftr-376	27	13	fadi	fadi	PROPN
ftr-376	27	14	shaheen	shaheen	PROPN
ftr-376	27	15	and	and	CCONJ
ftr-376	27	16	the	the	DET
ftr-376	27	17	participants	participant	NOUN
ftr-376	27	18	of	of	ADP
ftr-376	27	19	the	the	DET
ftr-376	27	20	s.j.d	s.j.d	NOUN
ftr-376	27	21	.	.	PUNCT
ftr-376	28	1	colloquium	colloquium	NOUN
ftr-376	28	2	(	(	PUNCT
ftr-376	28	3	2007/2008	2007/2008	NUM
ftr-376	28	4	)	)	PUNCT
ftr-376	28	5	at	at	ADP
ftr-376	28	6	the	the	DET
ftr-376	28	7	university	university	PROPN
ftr-376	28	8	of	of	ADP
ftr-376	28	9	michigan	michigan	PROPN
ftr-376	28	10	law	law	PROPN
ftr-376	28	11	school	school	NOUN
ftr-376	28	12	for	for	ADP
ftr-376	28	13	their	their	PRON
ftr-376	28	14	comments	comment	NOUN
ftr-376	28	15	.	.	PUNCT
ftr-376	29	1	special	special	ADJ
ftr-376	29	2	thanks	thank	NOUN
ftr-376	29	3	to	to	ADP
ftr-376	29	4	my	my	PRON
ftr-376	29	5	wife	wife	NOUN
ftr-376	29	6	sahar	sahar	PROPN
ftr-376	29	7	,	,	PUNCT
ftr-376	29	8	and	and	CCONJ
ftr-376	29	9	to	to	ADP
ftr-376	29	10	my	my	PRON
ftr-376	29	11	children	child	NOUN
ftr-376	29	12	george	george	PROPN
ftr-376	29	13	and	and	CCONJ
ftr-376	29	14	sama	sama	NOUN
ftr-376	29	15	for	for	ADP
ftr-376	29	16	affording	afford	VERB
ftr-376	29	17	me	i	PRON
ftr-376	29	18	their	their	PRON
ftr-376	29	19	unconditioned	unconditioned	ADJ
ftr-376	29	20	support	support	NOUN
ftr-376	29	21	.	.	PUNCT
ftr-376	30	1	all	all	DET
ftr-376	30	2	views	view	NOUN
ftr-376	30	3	and	and	CCONJ
ftr-376	30	4	errors	error	NOUN
ftr-376	30	5	are	be	AUX
ftr-376	30	6	my	my	PRON
ftr-376	30	7	own	own	ADJ
ftr-376	30	8	.	.	PUNCT
ftr-376	31	1	704	704	NUM
ftr-376	31	2	florida	florida	PROPN
ftr-376	31	3	tax	tax	NOUN
ftr-376	31	4	review	review	NOUN
ftr-376	31	5	[	[	X
ftr-376	31	6	vol	vol	NOUN
ftr-376	31	7	.	.	PUNCT
ftr-376	31	8	9:8	9:8	NUM
ftr-376	31	9	9	9	NUM
ftr-376	31	10	.	.	PUNCT
ftr-376	32	1	the	the	DET
ftr-376	32	2	french	french	ADJ
ftr-376	32	3	view	view	NOUN
ftr-376	32	4	.........................................................	.........................................................	PUNCT
ftr-376	32	5	730	730	NUM
ftr-376	32	6	10	10	NUM
ftr-376	32	7	.	.	PUNCT
ftr-376	33	1	the	the	DET
ftr-376	33	2	belgian	belgian	ADJ
ftr-376	33	3	view	view	NOUN
ftr-376	33	4	........................................................	........................................................	PUNCT
ftr-376	33	5	730	730	NUM
ftr-376	33	6	e.	e.	PROPN
ftr-376	33	7	summary	summary	NOUN
ftr-376	33	8	of	of	ADP
ftr-376	33	9	possibilities	possibility	NOUN
ftr-376	33	10	and	and	CCONJ
ftr-376	33	11	preferred	preferred	ADJ
ftr-376	33	12	interpretation	interpretation	NOUN
ftr-376	33	13	....	....	PUNCT
ftr-376	33	14	731	731	NUM
ftr-376	33	15	f.	f.	NOUN
ftr-376	33	16	justifications	justification	NOUN
ftr-376	33	17	:	:	PUNCT
ftr-376	33	18	map	map	NOUN
ftr-376	33	19	functions	function	NOUN
ftr-376	33	20	positively	positively	ADV
ftr-376	33	21	.........................	.........................	PUNCT
ftr-376	33	22	731	731	NUM
ftr-376	33	23	g.	g.	NOUN
ftr-376	33	24	structural	structural	ADJ
ftr-376	33	25	deficiencies	deficiency	NOUN
ftr-376	33	26	of	of	ADP
ftr-376	33	27	the	the	DET
ftr-376	33	28	proposal	proposal	NOUN
ftr-376	33	29	............................	............................	PUNCT
ftr-376	33	30	734	734	NUM
ftr-376	33	31	1	1	NUM
ftr-376	33	32	.	.	PUNCT
ftr-376	34	1	the	the	DET
ftr-376	34	2	two	two	NUM
ftr-376	34	3	step	step	NOUN
ftr-376	34	4	approach	approach	NOUN
ftr-376	34	5	and	and	CCONJ
ftr-376	34	6	the	the	DET
ftr-376	34	7	blocking	blocking	NOUN
ftr-376	34	8	method	method	NOUN
ftr-376	34	9	.....	.....	PUNCT
ftr-376	34	10	734	734	NUM
ftr-376	34	11	2	2	NUM
ftr-376	34	12	.	.	PUNCT
ftr-376	35	1	mapping	map	VERB
ftr-376	35	2	the	the	DET
ftr-376	35	3	arbitration	arbitration	NOUN
ftr-376	35	4	.............................................	.............................................	PUNCT
ftr-376	36	1	736	736	NUM
ftr-376	36	2	h.	h.	NOUN
ftr-376	36	3	arbitrage	arbitrage	NOUN
ftr-376	36	4	and	and	CCONJ
ftr-376	36	5	arbitration	arbitration	NOUN
ftr-376	36	6	.................................................	.................................................	PUNCT
ftr-376	37	1	739	739	NUM
ftr-376	37	2	1	1	NUM
ftr-376	37	3	.	.	PUNCT
ftr-376	37	4	is	be	AUX
ftr-376	37	5	tax	tax	NOUN
ftr-376	37	6	arbitrage	arbitrage	NOUN
ftr-376	37	7	a	a	DET
ftr-376	37	8	concern	concern	NOUN
ftr-376	37	9	?	?	PUNCT
ftr-376	38	1	......................................	......................................	PUNCT
ftr-376	39	1	739	739	NUM
ftr-376	39	2	2	2	NUM
ftr-376	39	3	.	.	PUNCT
ftr-376	40	1	the	the	DET
ftr-376	40	2	relevance	relevance	NOUN
ftr-376	40	3	to	to	ADP
ftr-376	40	4	the	the	DET
ftr-376	40	5	mandatory	mandatory	ADJ
ftr-376	40	6	arbitration	arbitration	NOUN
ftr-376	40	7	provision	provision	NOUN
ftr-376	40	8	.....................................................................	.....................................................................	PUNCT
ftr-376	40	9	740	740	NUM
ftr-376	40	10	iii.the	iii.the	DET
ftr-376	40	11	u.s	u.s	PROPN
ftr-376	40	12	.	.	PROPN
ftr-376	40	13	and	and	CCONJ
ftr-376	40	14	mandatory	mandatory	ADJ
ftr-376	40	15	and	and	CCONJ
ftr-376	40	16	binding	bind	VERB
ftr-376	40	17	arbitration	arbitration	NOUN
ftr-376	40	18	................	................	PUNCT
ftr-376	40	19	742	742	NUM
ftr-376	40	20	a.	a.	NOUN
ftr-376	40	21	introduction	introduction	NOUN
ftr-376	40	22	.......................................................................	.......................................................................	PUNCT
ftr-376	40	23	742	742	NUM
ftr-376	40	24	b.	b.	PROPN
ftr-376	40	25	historical	historical	ADJ
ftr-376	40	26	background	background	NOUN
ftr-376	40	27	......................................................	......................................................	PUNCT
ftr-376	41	1	743	743	NUM
ftr-376	41	2	c.	c.	NOUN
ftr-376	41	3	has	have	VERB
ftr-376	41	4	the	the	DET
ftr-376	41	5	u.s	u.s	PROPN
ftr-376	41	6	.	.	PROPN
ftr-376	41	7	tax	tax	PROPN
ftr-376	41	8	treaty	treaty	NOUN
ftr-376	41	9	policy	policy	NOUN
ftr-376	41	10	changed	change	VERB
ftr-376	41	11	?	?	PUNCT
ftr-376	42	1	........................	........................	PUNCT
ftr-376	43	1	745	745	NUM
ftr-376	43	2	iv	iv	NOUN
ftr-376	43	3	.	.	PUNCT
ftr-376	43	4	conclusion	conclusion	PROPN
ftr-376	43	5	…	…	PUNCT
ftr-376	43	6	…	…	PUNCT
ftr-376	43	7	…	…	PUNCT
ftr-376	43	8	…	…	PUNCT
ftr-376	43	9	...	...	PUNCT
ftr-376	43	10	…	…	PUNCT
ftr-376	43	11	…	…	PUNCT
ftr-376	43	12	…	…	PUNCT
ftr-376	43	13	…	…	PUNCT
ftr-376	43	14	…	…	PUNCT
ftr-376	43	15	…	…	PUNCT
ftr-376	43	16	…	…	PUNCT
ftr-376	43	17	…	…	PUNCT
ftr-376	43	18	…	…	PUNCT
ftr-376	43	19	…	…	PUNCT
ftr-376	43	20	…	…	PUNCT
ftr-376	43	21	…	…	PUNCT
ftr-376	43	22	…	…	SYM
ftr-376	43	23	.	.	NUM
ftr-376	43	24	…	…	PUNCT
ftr-376	43	25	…	…	PUNCT
ftr-376	43	26	…	…	PUNCT
ftr-376	43	27	…	…	SYM
ftr-376	43	28	.748	.748	NUM
ftr-376	43	29	a.	a.	NOUN
ftr-376	43	30	addressing	address	VERB
ftr-376	43	31	the	the	DET
ftr-376	43	32	concerns	concern	NOUN
ftr-376	43	33	...................................................	...................................................	PUNCT
ftr-376	43	34	748	748	NUM
ftr-376	43	35	b.	b.	NOUN
ftr-376	43	36	more	more	ADV
ftr-376	43	37	effective	effective	ADJ
ftr-376	43	38	structure	structure	NOUN
ftr-376	43	39	...................................................	...................................................	PUNCT
ftr-376	43	40	750	750	NUM
ftr-376	43	41	2009	2009	NUM
ftr-376	43	42	]	]	PUNCT
ftr-376	43	43	mandatory	mandatory	ADJ
ftr-376	43	44	arbitration	arbitration	NOUN
ftr-376	43	45	of	of	ADP
ftr-376	43	46	international	international	ADJ
ftr-376	43	47	tax	tax	NOUN
ftr-376	43	48	disputes	dispute	NOUN
ftr-376	43	49	705	705	NUM
ftr-376	43	50	abstract	abstract	ADJ
ftr-376	43	51	improving	improve	VERB
ftr-376	43	52	the	the	DET
ftr-376	43	53	resolution	resolution	NOUN
ftr-376	43	54	of	of	ADP
ftr-376	43	55	international	international	ADJ
ftr-376	43	56	tax	tax	NOUN
ftr-376	43	57	disputes	dispute	NOUN
ftr-376	43	58	has	have	AUX
ftr-376	43	59	witnessed	witness	VERB
ftr-376	43	60	recent	recent	ADJ
ftr-376	43	61	developments	development	NOUN
ftr-376	43	62	.	.	PUNCT
ftr-376	44	1	the	the	DET
ftr-376	44	2	organization	organization	NOUN
ftr-376	44	3	of	of	ADP
ftr-376	44	4	economic	economic	ADJ
ftr-376	44	5	development	development	NOUN
ftr-376	44	6	and	and	CCONJ
ftr-376	44	7	cooperation	cooperation	NOUN
ftr-376	44	8	(	(	PUNCT
ftr-376	44	9	“	"	PUNCT
ftr-376	44	10	oecd	oecd	PROPN
ftr-376	44	11	”	"	PUNCT
ftr-376	44	12	)	)	PUNCT
ftr-376	44	13	amended	amend	VERB
ftr-376	44	14	its	its	PRON
ftr-376	44	15	model	model	NOUN
ftr-376	44	16	convention	convention	NOUN
ftr-376	44	17	and	and	CCONJ
ftr-376	44	18	commentary	commentary	NOUN
ftr-376	44	19	to	to	PART
ftr-376	44	20	include	include	VERB
ftr-376	44	21	mandatory	mandatory	ADJ
ftr-376	44	22	and	and	CCONJ
ftr-376	44	23	binding	bind	VERB
ftr-376	44	24	arbitration	arbitration	NOUN
ftr-376	44	25	of	of	ADP
ftr-376	44	26	tax	tax	NOUN
ftr-376	44	27	disputes	dispute	NOUN
ftr-376	44	28	between	between	ADP
ftr-376	44	29	two	two	NUM
ftr-376	44	30	treaty	treaty	NOUN
ftr-376	44	31	countries	country	NOUN
ftr-376	44	32	that	that	PRON
ftr-376	44	33	have	have	AUX
ftr-376	44	34	been	be	AUX
ftr-376	44	35	unsuccessful	unsuccessful	ADJ
ftr-376	44	36	in	in	ADP
ftr-376	44	37	resolving	resolve	VERB
ftr-376	44	38	the	the	DET
ftr-376	44	39	disputes	dispute	NOUN
ftr-376	44	40	through	through	ADP
ftr-376	44	41	negotiations	negotiation	NOUN
ftr-376	44	42	between	between	ADP
ftr-376	44	43	their	their	PRON
ftr-376	44	44	tax	tax	NOUN
ftr-376	44	45	authorities	authority	NOUN
ftr-376	44	46	.	.	PUNCT
ftr-376	45	1	the	the	DET
ftr-376	45	2	united	united	PROPN
ftr-376	45	3	states	states	PROPN
ftr-376	45	4	has	have	AUX
ftr-376	45	5	amended	amend	VERB
ftr-376	45	6	its	its	PRON
ftr-376	45	7	income	income	NOUN
ftr-376	45	8	tax	tax	NOUN
ftr-376	45	9	treaties	treaty	NOUN
ftr-376	45	10	with	with	ADP
ftr-376	45	11	belgium	belgium	PROPN
ftr-376	45	12	,	,	PUNCT
ftr-376	45	13	canada	canada	PROPN
ftr-376	45	14	,	,	PUNCT
ftr-376	45	15	germany	germany	PROPN
ftr-376	45	16	and	and	CCONJ
ftr-376	45	17	france	france	PROPN
ftr-376	45	18	to	to	PART
ftr-376	45	19	include	include	VERB
ftr-376	45	20	mandatory	mandatory	ADJ
ftr-376	45	21	and	and	CCONJ
ftr-376	45	22	binding	bind	VERB
ftr-376	45	23	arbitration	arbitration	NOUN
ftr-376	45	24	of	of	ADP
ftr-376	45	25	unresolved	unresolved	ADJ
ftr-376	45	26	tax	tax	NOUN
ftr-376	45	27	disputes	dispute	NOUN
ftr-376	45	28	.	.	PUNCT
ftr-376	46	1	these	these	DET
ftr-376	46	2	amendments	amendment	NOUN
ftr-376	46	3	are	be	AUX
ftr-376	46	4	undoubtedly	undoubtedly	ADV
ftr-376	46	5	an	an	DET
ftr-376	46	6	important	important	ADJ
ftr-376	46	7	step	step	NOUN
ftr-376	46	8	toward	toward	ADP
ftr-376	46	9	improving	improve	VERB
ftr-376	46	10	the	the	DET
ftr-376	46	11	resolution	resolution	NOUN
ftr-376	46	12	of	of	ADP
ftr-376	46	13	international	international	ADJ
ftr-376	46	14	tax	tax	NOUN
ftr-376	46	15	disputes	dispute	NOUN
ftr-376	46	16	.	.	PUNCT
ftr-376	47	1	nevertheless	nevertheless	ADV
ftr-376	47	2	,	,	PUNCT
ftr-376	47	3	the	the	DET
ftr-376	47	4	article	article	NOUN
ftr-376	47	5	argues	argue	VERB
ftr-376	47	6	that	that	SCONJ
ftr-376	47	7	these	these	DET
ftr-376	47	8	amendments	amendment	NOUN
ftr-376	47	9	fail	fail	VERB
ftr-376	47	10	to	to	PART
ftr-376	47	11	achieve	achieve	VERB
ftr-376	47	12	this	this	DET
ftr-376	47	13	goal	goal	NOUN
ftr-376	47	14	.	.	PUNCT
ftr-376	48	1	by	by	ADP
ftr-376	48	2	their	their	PRON
ftr-376	48	3	terms	term	NOUN
ftr-376	48	4	,	,	PUNCT
ftr-376	48	5	the	the	DET
ftr-376	48	6	amendments	amendment	NOUN
ftr-376	48	7	enable	enable	VERB
ftr-376	48	8	countries	country	NOUN
ftr-376	48	9	to	to	PART
ftr-376	48	10	avoid	avoid	VERB
ftr-376	48	11	the	the	DET
ftr-376	48	12	arbitration	arbitration	NOUN
ftr-376	48	13	.	.	PUNCT
ftr-376	49	1	there	there	PRON
ftr-376	49	2	is	be	VERB
ftr-376	49	3	a	a	DET
ftr-376	49	4	risk	risk	NOUN
ftr-376	49	5	these	these	DET
ftr-376	49	6	amendments	amendment	NOUN
ftr-376	49	7	will	will	AUX
ftr-376	49	8	damage	damage	VERB
ftr-376	49	9	previously	previously	ADV
ftr-376	49	10	existing	exist	VERB
ftr-376	49	11	resolution	resolution	NOUN
ftr-376	49	12	methods	method	NOUN
ftr-376	49	13	that	that	PRON
ftr-376	49	14	have	have	AUX
ftr-376	49	15	generally	generally	ADV
ftr-376	49	16	been	be	AUX
ftr-376	49	17	successful	successful	ADJ
ftr-376	49	18	.	.	PUNCT
ftr-376	50	1	the	the	DET
ftr-376	50	2	arbitration	arbitration	NOUN
ftr-376	50	3	,	,	PUNCT
ftr-376	50	4	as	as	SCONJ
ftr-376	50	5	currently	currently	ADV
ftr-376	50	6	proposed	propose	VERB
ftr-376	50	7	,	,	PUNCT
ftr-376	50	8	can	can	AUX
ftr-376	50	9	be	be	AUX
ftr-376	50	10	used	use	VERB
ftr-376	50	11	by	by	ADP
ftr-376	50	12	taxpayers	taxpayer	NOUN
ftr-376	50	13	to	to	PART
ftr-376	50	14	achieve	achieve	VERB
ftr-376	50	15	abusive	abusive	ADJ
ftr-376	50	16	and	and	CCONJ
ftr-376	50	17	undesirable	undesirable	ADJ
ftr-376	50	18	tax	tax	NOUN
ftr-376	50	19	results	result	NOUN
ftr-376	50	20	.	.	PUNCT
ftr-376	51	1	the	the	DET
ftr-376	51	2	article	article	NOUN
ftr-376	51	3	argues	argue	VERB
ftr-376	51	4	that	that	SCONJ
ftr-376	51	5	these	these	DET
ftr-376	51	6	amendments	amendment	NOUN
ftr-376	51	7	will	will	AUX
ftr-376	51	8	not	not	PART
ftr-376	51	9	serve	serve	VERB
ftr-376	51	10	the	the	DET
ftr-376	51	11	two	two	NUM
ftr-376	51	12	primary	primary	ADJ
ftr-376	51	13	goals	goal	NOUN
ftr-376	51	14	income	income	NOUN
ftr-376	51	15	tax	tax	NOUN
ftr-376	51	16	treaties	treaty	NOUN
ftr-376	51	17	aim	aim	VERB
ftr-376	51	18	at	at	ADP
ftr-376	51	19	achieving	achieving	NOUN
ftr-376	51	20	which	which	PRON
ftr-376	51	21	are	be	AUX
ftr-376	51	22	preventing	prevent	VERB
ftr-376	51	23	double	double	ADJ
ftr-376	51	24	taxation	taxation	NOUN
ftr-376	51	25	as	as	ADV
ftr-376	51	26	well	well	ADV
ftr-376	51	27	as	as	ADP
ftr-376	51	28	double	double	ADJ
ftr-376	51	29	nontaxation	nontaxation	NOUN
ftr-376	51	30	(	(	PUNCT
ftr-376	51	31	i.e.	i.e.	X
ftr-376	51	32	,	,	PUNCT
ftr-376	51	33	escaping	escape	VERB
ftr-376	51	34	taxation	taxation	NOUN
ftr-376	51	35	)	)	PUNCT
ftr-376	51	36	.	.	PUNCT
ftr-376	52	1	in	in	ADP
ftr-376	52	2	part	part	NOUN
ftr-376	52	3	one	one	NUM
ftr-376	52	4	of	of	ADP
ftr-376	52	5	the	the	DET
ftr-376	52	6	article	article	NOUN
ftr-376	52	7	i	i	PRON
ftr-376	52	8	present	present	VERB
ftr-376	52	9	a	a	DET
ftr-376	52	10	brief	brief	ADJ
ftr-376	52	11	overview	overview	NOUN
ftr-376	52	12	of	of	ADP
ftr-376	52	13	major	major	ADJ
ftr-376	52	14	contributions	contribution	NOUN
ftr-376	52	15	to	to	ADP
ftr-376	52	16	the	the	DET
ftr-376	52	17	literature	literature	NOUN
ftr-376	52	18	in	in	ADP
ftr-376	52	19	this	this	DET
ftr-376	52	20	field	field	NOUN
ftr-376	52	21	.	.	PUNCT
ftr-376	53	1	i	i	PRON
ftr-376	53	2	set	set	VERB
ftr-376	53	3	forth	forth	ADP
ftr-376	53	4	an	an	DET
ftr-376	53	5	evaluation	evaluation	NOUN
ftr-376	53	6	methodology	methodology	NOUN
ftr-376	53	7	that	that	PRON
ftr-376	53	8	focuses	focus	VERB
ftr-376	53	9	on	on	ADP
ftr-376	53	10	two	two	NUM
ftr-376	53	11	questions	question	NOUN
ftr-376	53	12	:	:	PUNCT
ftr-376	53	13	first	first	ADV
ftr-376	53	14	,	,	PUNCT
ftr-376	53	15	does	do	VERB
ftr-376	53	16	a	a	DET
ftr-376	53	17	mandatory	mandatory	ADJ
ftr-376	53	18	arbitration	arbitration	NOUN
ftr-376	53	19	provision	provision	NOUN
ftr-376	53	20	fit	fit	ADJ
ftr-376	53	21	in	in	ADP
ftr-376	53	22	the	the	DET
ftr-376	53	23	overall	overall	ADJ
ftr-376	53	24	network	network	NOUN
ftr-376	53	25	of	of	ADP
ftr-376	53	26	tax	tax	NOUN
ftr-376	53	27	treaties	treaty	NOUN
ftr-376	53	28	?	?	PUNCT
ftr-376	54	1	second	second	ADJ
ftr-376	54	2	,	,	PUNCT
ftr-376	54	3	can	can	AUX
ftr-376	54	4	the	the	DET
ftr-376	54	5	mandatory	mandatory	ADJ
ftr-376	54	6	and	and	CCONJ
ftr-376	54	7	binding	bind	VERB
ftr-376	54	8	arbitration	arbitration	NOUN
ftr-376	54	9	provision	provision	NOUN
ftr-376	54	10	actually	actually	ADV
ftr-376	54	11	resolve	resolve	VERB
ftr-376	54	12	disputes	dispute	NOUN
ftr-376	54	13	?	?	PUNCT
ftr-376	55	1	i	i	PRON
ftr-376	55	2	argue	argue	VERB
ftr-376	55	3	that	that	SCONJ
ftr-376	55	4	when	when	SCONJ
ftr-376	55	5	we	we	PRON
ftr-376	55	6	are	be	AUX
ftr-376	55	7	able	able	ADJ
ftr-376	55	8	to	to	PART
ftr-376	55	9	answer	answer	VERB
ftr-376	55	10	positively	positively	ADV
ftr-376	55	11	to	to	ADP
ftr-376	55	12	both	both	DET
ftr-376	55	13	questions	question	NOUN
ftr-376	55	14	,	,	PUNCT
ftr-376	55	15	a	a	DET
ftr-376	55	16	recommendation	recommendation	NOUN
ftr-376	55	17	to	to	PART
ftr-376	55	18	adopt	adopt	VERB
ftr-376	55	19	such	such	DET
ftr-376	55	20	a	a	DET
ftr-376	55	21	provision	provision	NOUN
ftr-376	55	22	will	will	AUX
ftr-376	55	23	follow	follow	VERB
ftr-376	55	24	.	.	PUNCT
ftr-376	56	1	in	in	ADP
ftr-376	56	2	part	part	NOUN
ftr-376	56	3	two	two	NUM
ftr-376	56	4	i	i	PRON
ftr-376	56	5	focus	focus	VERB
ftr-376	56	6	on	on	ADP
ftr-376	56	7	the	the	DET
ftr-376	56	8	oecd	oecd	PROPN
ftr-376	56	9	proposal	proposal	NOUN
ftr-376	56	10	for	for	ADP
ftr-376	56	11	mandatory	mandatory	ADJ
ftr-376	56	12	and	and	CCONJ
ftr-376	56	13	binding	bind	VERB
ftr-376	56	14	arbitration	arbitration	NOUN
ftr-376	56	15	aimed	aim	VERB
ftr-376	56	16	at	at	ADP
ftr-376	56	17	improving	improve	VERB
ftr-376	56	18	the	the	DET
ftr-376	56	19	resolution	resolution	NOUN
ftr-376	56	20	of	of	ADP
ftr-376	56	21	international	international	ADJ
ftr-376	56	22	tax	tax	NOUN
ftr-376	56	23	disputes	dispute	NOUN
ftr-376	56	24	.	.	PUNCT
ftr-376	57	1	i	i	PRON
ftr-376	57	2	conclude	conclude	VERB
ftr-376	57	3	that	that	SCONJ
ftr-376	57	4	under	under	ADP
ftr-376	57	5	the	the	DET
ftr-376	57	6	current	current	ADJ
ftr-376	57	7	proposed	propose	VERB
ftr-376	57	8	structure	structure	NOUN
ftr-376	57	9	,	,	PUNCT
ftr-376	57	10	a	a	DET
ftr-376	57	11	negative	negative	ADJ
ftr-376	57	12	answer	answer	NOUN
ftr-376	57	13	to	to	ADP
ftr-376	57	14	the	the	DET
ftr-376	57	15	above	above	ADJ
ftr-376	57	16	evaluation	evaluation	NOUN
ftr-376	57	17	questions	question	NOUN
ftr-376	57	18	is	be	AUX
ftr-376	57	19	more	more	ADV
ftr-376	57	20	likely	likely	ADJ
ftr-376	57	21	to	to	PART
ftr-376	57	22	be	be	AUX
ftr-376	57	23	given	give	VERB
ftr-376	57	24	than	than	ADP
ftr-376	57	25	a	a	DET
ftr-376	57	26	positive	positive	ADJ
ftr-376	57	27	one	one	NOUN
ftr-376	57	28	.	.	PUNCT
ftr-376	58	1	i	i	PRON
ftr-376	58	2	address	address	VERB
ftr-376	58	3	certain	certain	ADJ
ftr-376	58	4	policy	policy	NOUN
ftr-376	58	5	issues	issue	NOUN
ftr-376	58	6	related	relate	VERB
ftr-376	58	7	to	to	ADP
ftr-376	58	8	the	the	DET
ftr-376	58	9	proposal	proposal	NOUN
ftr-376	58	10	,	,	PUNCT
ftr-376	58	11	structural	structural	ADJ
ftr-376	58	12	deficiencies	deficiency	NOUN
ftr-376	58	13	embodied	embody	VERB
ftr-376	58	14	in	in	ADP
ftr-376	58	15	it	it	PRON
ftr-376	58	16	as	as	ADV
ftr-376	58	17	well	well	ADV
ftr-376	58	18	as	as	ADP
ftr-376	58	19	possible	possible	ADJ
ftr-376	58	20	negative	negative	ADJ
ftr-376	58	21	consequences	consequence	NOUN
ftr-376	58	22	it	it	PRON
ftr-376	58	23	may	may	AUX
ftr-376	58	24	have	have	VERB
ftr-376	58	25	.	.	PUNCT
ftr-376	59	1	i	i	PRON
ftr-376	59	2	conclude	conclude	VERB
ftr-376	59	3	that	that	SCONJ
ftr-376	59	4	the	the	DET
ftr-376	59	5	proposal	proposal	NOUN
ftr-376	59	6	should	should	AUX
ftr-376	59	7	be	be	AUX
ftr-376	59	8	reexamined	reexamine	VERB
ftr-376	59	9	.	.	PUNCT
ftr-376	60	1	in	in	ADP
ftr-376	60	2	part	part	NOUN
ftr-376	60	3	three	three	NUM
ftr-376	60	4	i	i	PRON
ftr-376	60	5	examine	examine	VERB
ftr-376	60	6	the	the	DET
ftr-376	60	7	mandatory	mandatory	ADJ
ftr-376	60	8	and	and	CCONJ
ftr-376	60	9	binding	bind	VERB
ftr-376	60	10	arbitration	arbitration	NOUN
ftr-376	60	11	provisions	provision	NOUN
ftr-376	60	12	that	that	PRON
ftr-376	60	13	were	be	AUX
ftr-376	60	14	adopted	adopt	VERB
ftr-376	60	15	recently	recently	ADV
ftr-376	60	16	in	in	ADP
ftr-376	60	17	a	a	DET
ftr-376	60	18	few	few	ADJ
ftr-376	60	19	income	income	NOUN
ftr-376	60	20	tax	tax	NOUN
ftr-376	60	21	treaties	treaty	NOUN
ftr-376	60	22	to	to	PART
ftr-376	60	23	which	which	PRON
ftr-376	60	24	the	the	DET
ftr-376	60	25	united	united	PROPN
ftr-376	60	26	states	states	PROPN
ftr-376	60	27	is	be	AUX
ftr-376	60	28	partner	partner	NOUN
ftr-376	60	29	.	.	PUNCT
ftr-376	61	1	i	i	PRON
ftr-376	61	2	conclude	conclude	VERB
ftr-376	61	3	that	that	SCONJ
ftr-376	61	4	the	the	DET
ftr-376	61	5	united	united	PROPN
ftr-376	61	6	states	states	PROPN
ftr-376	61	7	expresses	express	VERB
ftr-376	61	8	a	a	DET
ftr-376	61	9	position	position	NOUN
ftr-376	61	10	aimed	aim	VERB
ftr-376	61	11	at	at	ADP
ftr-376	61	12	limiting	limit	VERB
ftr-376	61	13	the	the	DET
ftr-376	61	14	application	application	NOUN
ftr-376	61	15	of	of	ADP
ftr-376	61	16	mandatory	mandatory	ADJ
ftr-376	61	17	and	and	CCONJ
ftr-376	61	18	binding	bind	VERB
ftr-376	61	19	arbitration	arbitration	NOUN
ftr-376	61	20	.	.	PUNCT
ftr-376	62	1	part	part	NOUN
ftr-376	62	2	four	four	NUM
ftr-376	62	3	is	be	AUX
ftr-376	62	4	a	a	DET
ftr-376	62	5	summary	summary	NOUN
ftr-376	62	6	of	of	ADP
ftr-376	62	7	the	the	DET
ftr-376	62	8	work	work	NOUN
ftr-376	62	9	.	.	PUNCT
ftr-376	63	1	i	i	PRON
ftr-376	63	2	explain	explain	VERB
ftr-376	63	3	that	that	SCONJ
ftr-376	63	4	i	i	PRON
ftr-376	63	5	generally	generally	ADV
ftr-376	63	6	do	do	AUX
ftr-376	63	7	not	not	PART
ftr-376	63	8	oppose	oppose	VERB
ftr-376	63	9	the	the	DET
ftr-376	63	10	adoption	adoption	NOUN
ftr-376	63	11	of	of	ADP
ftr-376	63	12	mandatory	mandatory	ADJ
ftr-376	63	13	and	and	CCONJ
ftr-376	63	14	binding	bind	VERB
ftr-376	63	15	arbitration	arbitration	NOUN
ftr-376	63	16	.	.	PUNCT
ftr-376	64	1	nevertheless	nevertheless	ADV
ftr-376	64	2	,	,	PUNCT
ftr-376	64	3	i	i	PRON
ftr-376	64	4	offer	offer	VERB
ftr-376	64	5	some	some	DET
ftr-376	64	6	considerations	consideration	NOUN
ftr-376	64	7	regarding	regard	VERB
ftr-376	64	8	the	the	DET
ftr-376	64	9	circumstances	circumstance	NOUN
ftr-376	64	10	accompanying	accompany	VERB
ftr-376	64	11	the	the	DET
ftr-376	64	12	application	application	NOUN
ftr-376	64	13	of	of	ADP
ftr-376	64	14	the	the	DET
ftr-376	64	15	proposed	propose	VERB
ftr-376	64	16	provisions	provision	NOUN
ftr-376	64	17	as	as	ADV
ftr-376	64	18	well	well	ADV
ftr-376	64	19	as	as	ADP
ftr-376	64	20	their	their	PRON
ftr-376	64	21	structure	structure	NOUN
ftr-376	64	22	.	.	PUNCT
ftr-376	65	1	i	i	PRON
ftr-376	65	2	suggest	suggest	VERB
ftr-376	65	3	that	that	SCONJ
ftr-376	65	4	the	the	DET
ftr-376	65	5	proposals	proposal	NOUN
ftr-376	65	6	should	should	AUX
ftr-376	65	7	be	be	AUX
ftr-376	65	8	reexamined	reexamine	VERB
ftr-376	65	9	because	because	SCONJ
ftr-376	65	10	they	they	PRON
ftr-376	65	11	lack	lack	VERB
ftr-376	65	12	features	feature	NOUN
ftr-376	65	13	that	that	PRON
ftr-376	65	14	are	be	AUX
ftr-376	65	15	706	706	NUM
ftr-376	65	16	florida	florida	PROPN
ftr-376	65	17	tax	tax	NOUN
ftr-376	65	18	review	review	NOUN
ftr-376	66	1	[	[	X
ftr-376	66	2	vol	vol	NOUN
ftr-376	66	3	.	.	PUNCT
ftr-376	66	4	9:8	9:8	NUM
ftr-376	66	5	major	major	ADJ
ftr-376	66	6	and	and	CCONJ
ftr-376	66	7	crucial	crucial	ADJ
ftr-376	66	8	for	for	ADP
ftr-376	66	9	successful	successful	ADJ
ftr-376	66	10	mandatory	mandatory	ADJ
ftr-376	66	11	and	and	CCONJ
ftr-376	66	12	binding	bind	VERB
ftr-376	66	13	arbitration	arbitration	NOUN
ftr-376	66	14	and	and	CCONJ
ftr-376	66	15	because	because	SCONJ
ftr-376	66	16	of	of	ADP
ftr-376	66	17	the	the	DET
ftr-376	66	18	risk	risk	NOUN
ftr-376	66	19	that	that	SCONJ
ftr-376	66	20	they	they	PRON
ftr-376	66	21	will	will	AUX
ftr-376	66	22	negatively	negatively	ADV
ftr-376	66	23	affect	affect	VERB
ftr-376	66	24	pre	pre	ADJ
ftr-376	66	25	-	-	ADJ
ftr-376	66	26	existing	exist	VERB
ftr-376	66	27	dispute	dispute	NOUN
ftr-376	66	28	resolution	resolution	NOUN
ftr-376	66	29	mechanisms	mechanism	NOUN
ftr-376	66	30	.	.	PUNCT
ftr-376	67	1	2009	2009	NUM
ftr-376	67	2	]	]	PUNCT
ftr-376	67	3	mandatory	mandatory	ADJ
ftr-376	67	4	arbitration	arbitration	NOUN
ftr-376	67	5	of	of	ADP
ftr-376	67	6	international	international	ADJ
ftr-376	67	7	tax	tax	NOUN
ftr-376	67	8	disputes	dispute	NOUN
ftr-376	67	9	707	707	NUM
ftr-376	67	10	i.	i.	NOUN
ftr-376	67	11	introduction	introduction	NOUN
ftr-376	67	12	a.	a.	NOUN
ftr-376	67	13	arbitration	arbitration	NOUN
ftr-376	67	14	of	of	ADP
ftr-376	67	15	international	international	ADJ
ftr-376	67	16	tax	tax	NOUN
ftr-376	67	17	disputes	dispute	NOUN
ftr-376	67	18	–	–	PUNCT
ftr-376	67	19	general	general	ADJ
ftr-376	67	20	background	background	NOUN
ftr-376	67	21	the	the	DET
ftr-376	67	22	issue	issue	NOUN
ftr-376	67	23	at	at	ADP
ftr-376	67	24	stake	stake	NOUN
ftr-376	67	25	is	be	AUX
ftr-376	67	26	the	the	DET
ftr-376	67	27	following	following	NOUN
ftr-376	67	28	:	:	PUNCT
ftr-376	67	29	an	an	DET
ftr-376	67	30	income	income	NOUN
ftr-376	67	31	tax	tax	NOUN
ftr-376	67	32	treaty	treaty	NOUN
ftr-376	67	33	(	(	PUNCT
ftr-376	67	34	“	"	PUNCT
ftr-376	67	35	itt	itt	VERB
ftr-376	67	36	”	"	PUNCT
ftr-376	67	37	)	)	PUNCT
ftr-376	67	38	,	,	PUNCT
ftr-376	67	39	exists	exist	VERB
ftr-376	67	40	between	between	ADP
ftr-376	67	41	two	two	NUM
ftr-376	67	42	countries	country	NOUN
ftr-376	67	43	.	.	PUNCT
ftr-376	68	1	if	if	SCONJ
ftr-376	68	2	a	a	DET
ftr-376	68	3	taxpayer	taxpayer	NOUN
ftr-376	68	4	has	have	VERB
ftr-376	68	5	connections	connection	NOUN
ftr-376	68	6	to	to	ADP
ftr-376	68	7	both	both	DET
ftr-376	68	8	countries	country	NOUN
ftr-376	68	9	,	,	PUNCT
ftr-376	68	10	and	and	CCONJ
ftr-376	68	11	if	if	SCONJ
ftr-376	68	12	both	both	DET
ftr-376	68	13	tax	tax	NOUN
ftr-376	68	14	administrations	administration	NOUN
ftr-376	68	15	exert	exert	VERB
ftr-376	68	16	their	their	PRON
ftr-376	68	17	authority	authority	NOUN
ftr-376	68	18	to	to	PART
ftr-376	68	19	tax	tax	NOUN
ftr-376	68	20	,	,	PUNCT
ftr-376	68	21	the	the	DET
ftr-376	68	22	taxpayer	taxpayer	NOUN
ftr-376	68	23	will	will	AUX
ftr-376	68	24	be	be	AUX
ftr-376	68	25	subject	subject	ADJ
ftr-376	68	26	to	to	ADP
ftr-376	68	27	double	double	ADJ
ftr-376	68	28	taxation	taxation	NOUN
ftr-376	68	29	.	.	PUNCT
ftr-376	69	1	this	this	DET
ftr-376	69	2	result	result	NOUN
ftr-376	69	3	is	be	AUX
ftr-376	69	4	arguably	arguably	ADV
ftr-376	69	5	undesirable	undesirable	ADJ
ftr-376	69	6	and	and	CCONJ
ftr-376	69	7	the	the	DET
ftr-376	69	8	itt	itt	PROPN
ftr-376	69	9	is	be	AUX
ftr-376	69	10	aimed	aim	VERB
ftr-376	69	11	at	at	ADP
ftr-376	69	12	preventing	prevent	VERB
ftr-376	69	13	it	it	PRON
ftr-376	69	14	.	.	PUNCT
ftr-376	70	1	“	"	PUNCT
ftr-376	70	2	income	income	NOUN
ftr-376	70	3	tax	tax	NOUN
ftr-376	70	4	treaties	treaty	NOUN
ftr-376	70	5	have	have	VERB
ftr-376	70	6	two	two	NUM
ftr-376	70	7	primary	primary	ADJ
ftr-376	70	8	operational	operational	ADJ
ftr-376	70	9	goals	goal	NOUN
ftr-376	70	10	to	to	PART
ftr-376	70	11	reduce	reduce	VERB
ftr-376	70	12	the	the	DET
ftr-376	70	13	risk	risk	NOUN
ftr-376	70	14	of	of	ADP
ftr-376	70	15	double	double	ADJ
ftr-376	70	16	taxation	taxation	NOUN
ftr-376	70	17	to	to	ADP
ftr-376	70	18	taxpayers	taxpayer	NOUN
ftr-376	70	19	engaged	engage	VERB
ftr-376	70	20	in	in	ADP
ftr-376	70	21	crossborder	crossborder	NOUN
ftr-376	70	22	transactions	transaction	NOUN
ftr-376	70	23	and	and	CCONJ
ftr-376	70	24	to	to	PART
ftr-376	70	25	mitigate	mitigate	VERB
ftr-376	70	26	the	the	DET
ftr-376	70	27	risks	risk	NOUN
ftr-376	70	28	of	of	ADP
ftr-376	70	29	under	under	NOUN
ftr-376	70	30	-	-	PUNCT
ftr-376	70	31	taxation	taxation	NOUN
ftr-376	70	32	of	of	ADP
ftr-376	70	33	taxpayers	taxpayer	NOUN
ftr-376	70	34	by	by	ADP
ftr-376	70	35	promoting	promote	VERB
ftr-376	70	36	cooperation	cooperation	NOUN
ftr-376	70	37	and	and	CCONJ
ftr-376	70	38	exchange	exchange	NOUN
ftr-376	70	39	of	of	ADP
ftr-376	70	40	information	information	NOUN
ftr-376	70	41	among	among	ADP
ftr-376	70	42	responsible	responsible	ADJ
ftr-376	70	43	members	member	NOUN
ftr-376	70	44	of	of	ADP
ftr-376	70	45	the	the	DET
ftr-376	70	46	international	international	ADJ
ftr-376	70	47	family	family	NOUN
ftr-376	70	48	of	of	ADP
ftr-376	70	49	nations	nation	NOUN
ftr-376	70	50	.	.	PUNCT
ftr-376	70	51	”1	”1	PUNCT
ftr-376	70	52	perhaps	perhaps	ADV
ftr-376	70	53	a	a	DET
ftr-376	70	54	clear	clear	ADJ
ftr-376	70	55	example	example	NOUN
ftr-376	70	56	of	of	ADP
ftr-376	70	57	the	the	DET
ftr-376	70	58	above	above	ADJ
ftr-376	70	59	scenario	scenario	NOUN
ftr-376	70	60	is	be	AUX
ftr-376	70	61	the	the	DET
ftr-376	70	62	boulez	boulez	ADJ
ftr-376	70	63	case.2	case.2	NOUN
ftr-376	70	64	the	the	DET
ftr-376	70	65	issue	issue	NOUN
ftr-376	70	66	in	in	ADP
ftr-376	70	67	the	the	DET
ftr-376	70	68	case	case	NOUN
ftr-376	70	69	was	be	AUX
ftr-376	70	70	whether	whether	SCONJ
ftr-376	70	71	certain	certain	ADJ
ftr-376	70	72	payments	payment	NOUN
ftr-376	70	73	received	receive	VERB
ftr-376	70	74	by	by	ADP
ftr-376	70	75	pierre	pierre	PROPN
ftr-376	70	76	boulez	boulez	PROPN
ftr-376	70	77	constituted	constitute	VERB
ftr-376	70	78	royalties	royalty	NOUN
ftr-376	70	79	or	or	CCONJ
ftr-376	70	80	compensation	compensation	NOUN
ftr-376	70	81	for	for	ADP
ftr-376	70	82	personal	personal	ADJ
ftr-376	70	83	services	service	NOUN
ftr-376	70	84	.	.	PUNCT
ftr-376	71	1	had	have	AUX
ftr-376	71	2	the	the	DET
ftr-376	71	3	payments	payment	NOUN
ftr-376	71	4	been	be	AUX
ftr-376	71	5	characterized	characterize	VERB
ftr-376	71	6	as	as	ADP
ftr-376	71	7	royalties	royalty	NOUN
ftr-376	71	8	,	,	PUNCT
ftr-376	71	9	they	they	PRON
ftr-376	71	10	would	would	AUX
ftr-376	71	11	have	have	AUX
ftr-376	71	12	been	be	AUX
ftr-376	71	13	exempt	exempt	ADJ
ftr-376	71	14	from	from	ADP
ftr-376	71	15	u.s	u.s	PROPN
ftr-376	71	16	.	.	PROPN
ftr-376	71	17	tax	tax	NOUN
ftr-376	71	18	.	.	PUNCT
ftr-376	72	1	had	have	AUX
ftr-376	72	2	they	they	PRON
ftr-376	72	3	been	be	AUX
ftr-376	72	4	compensation	compensation	NOUN
ftr-376	72	5	for	for	ADP
ftr-376	72	6	personal	personal	ADJ
ftr-376	72	7	services	service	NOUN
ftr-376	72	8	,	,	PUNCT
ftr-376	72	9	they	they	PRON
ftr-376	72	10	would	would	AUX
ftr-376	72	11	have	have	AUX
ftr-376	72	12	been	be	AUX
ftr-376	72	13	subject	subject	ADJ
ftr-376	72	14	to	to	ADP
ftr-376	72	15	u.s	u.s	PROPN
ftr-376	72	16	.	.	PROPN
ftr-376	72	17	tax	tax	NOUN
ftr-376	72	18	.	.	PUNCT
ftr-376	73	1	under	under	ADP
ftr-376	73	2	the	the	DET
ftr-376	73	3	u.s.-german	u.s.-german	ADJ
ftr-376	73	4	itt	itt	ADJ
ftr-376	73	5	valid	valid	NOUN
ftr-376	73	6	at	at	ADP
ftr-376	73	7	that	that	DET
ftr-376	73	8	time	time	NOUN
ftr-376	73	9	the	the	DET
ftr-376	73	10	only	only	ADJ
ftr-376	73	11	dispute	dispute	NOUN
ftr-376	73	12	resolution	resolution	NOUN
ftr-376	73	13	mechanism	mechanism	NOUN
ftr-376	73	14	available	available	ADJ
ftr-376	73	15	was	be	AUX
ftr-376	73	16	the	the	DET
ftr-376	73	17	mutual	mutual	ADJ
ftr-376	73	18	agreement	agreement	NOUN
ftr-376	73	19	procedure	procedure	NOUN
ftr-376	73	20	(	(	PUNCT
ftr-376	73	21	“	"	PUNCT
ftr-376	73	22	map	map	NOUN
ftr-376	73	23	”	"	PUNCT
ftr-376	73	24	)	)	PUNCT
ftr-376	73	25	.	.	PUNCT
ftr-376	74	1	the	the	DET
ftr-376	74	2	map	map	NOUN
ftr-376	74	3	article	article	NOUN
ftr-376	74	4	in	in	ADP
ftr-376	74	5	the	the	DET
ftr-376	74	6	itts	itt	NOUN
ftr-376	74	7	is	be	AUX
ftr-376	74	8	usually	usually	ADV
ftr-376	74	9	similar	similar	ADJ
ftr-376	74	10	in	in	ADP
ftr-376	74	11	its	its	PRON
ftr-376	74	12	wording	wording	NOUN
ftr-376	74	13	to	to	ADP
ftr-376	74	14	article	article	NOUN
ftr-376	74	15	25	25	NUM
ftr-376	74	16	of	of	ADP
ftr-376	74	17	the	the	DET
ftr-376	74	18	oecd	oecd	PROPN
ftr-376	74	19	model	model	PROPN
ftr-376	74	20	convention	convention	PROPN
ftr-376	74	21	(	(	PUNCT
ftr-376	74	22	mc).3	mc).3	PROPN
ftr-376	74	23	in	in	ADP
ftr-376	74	24	the	the	DET
ftr-376	74	25	map	map	NOUN
ftr-376	74	26	,	,	PUNCT
ftr-376	74	27	1	1	X
ftr-376	74	28	.	.	PUNCT
ftr-376	74	29	brian	brian	PROPN
ftr-376	74	30	j.	j.	PROPN
ftr-376	74	31	arnold	arnold	PROPN
ftr-376	74	32	&	&	CCONJ
ftr-376	74	33	michael	michael	PROPN
ftr-376	74	34	j.	j.	PROPN
ftr-376	74	35	mcintyre	mcintyre	PROPN
ftr-376	74	36	,	,	PUNCT
ftr-376	74	37	international	international	ADJ
ftr-376	74	38	tax	tax	NOUN
ftr-376	74	39	primer	primer	NOUN
ftr-376	74	40	,	,	PUNCT
ftr-376	74	41	second	second	ADJ
ftr-376	74	42	edition	edition	NOUN
ftr-376	74	43	,	,	PUNCT
ftr-376	74	44	at	at	ADP
ftr-376	74	45	6	6	NUM
ftr-376	74	46	.	.	PUNCT
ftr-376	75	1	see	see	VERB
ftr-376	75	2	also	also	ADV
ftr-376	75	3	at	at	ADP
ftr-376	75	4	105	105	NUM
ftr-376	75	5	:	:	PUNCT
ftr-376	75	6	the	the	DET
ftr-376	75	7	objective	objective	NOUN
ftr-376	75	8	of	of	ADP
ftr-376	75	9	tax	tax	NOUN
ftr-376	75	10	treaties	treaty	NOUN
ftr-376	75	11	,	,	PUNCT
ftr-376	75	12	broadly	broadly	ADV
ftr-376	75	13	stated	state	VERB
ftr-376	75	14	,	,	PUNCT
ftr-376	75	15	is	be	AUX
ftr-376	75	16	to	to	PART
ftr-376	75	17	facilitate	facilitate	VERB
ftr-376	75	18	crossborder	crossborder	NOUN
ftr-376	75	19	trade	trade	NOUN
ftr-376	75	20	and	and	CCONJ
ftr-376	75	21	investment	investment	NOUN
ftr-376	75	22	by	by	ADP
ftr-376	75	23	eliminating	eliminate	VERB
ftr-376	75	24	tax	tax	NOUN
ftr-376	75	25	impediments	impediment	NOUN
ftr-376	75	26	to	to	ADP
ftr-376	75	27	these	these	DET
ftr-376	75	28	cross	cross	ADJ
ftr-376	75	29	-	-	ADJ
ftr-376	75	30	border	border	ADJ
ftr-376	75	31	flows	flow	NOUN
ftr-376	75	32	.	.	PUNCT
ftr-376	76	1	this	this	DET
ftr-376	76	2	broad	broad	ADJ
ftr-376	76	3	objective	objective	NOUN
ftr-376	76	4	is	be	AUX
ftr-376	76	5	supplemented	supplement	VERB
ftr-376	76	6	by	by	ADP
ftr-376	76	7	several	several	ADJ
ftr-376	76	8	more	more	ADV
ftr-376	76	9	specific	specific	ADJ
ftr-376	76	10	,	,	PUNCT
ftr-376	76	11	operational	operational	ADJ
ftr-376	76	12	objectives	objective	NOUN
ftr-376	76	13	.	.	PUNCT
ftr-376	77	1	the	the	DET
ftr-376	77	2	most	most	ADV
ftr-376	77	3	important	important	ADJ
ftr-376	77	4	operational	operational	ADJ
ftr-376	77	5	objective	objective	NOUN
ftr-376	77	6	of	of	ADP
ftr-376	77	7	bilateral	bilateral	ADJ
ftr-376	77	8	tax	tax	NOUN
ftr-376	77	9	treaties	treaty	NOUN
ftr-376	77	10	is	be	AUX
ftr-376	77	11	the	the	DET
ftr-376	77	12	elimination	elimination	NOUN
ftr-376	77	13	of	of	ADP
ftr-376	77	14	double	double	ADJ
ftr-376	77	15	taxation	taxation	NOUN
ftr-376	77	16	.	.	PUNCT
ftr-376	78	1	see	see	VERB
ftr-376	78	2	also	also	ADV
ftr-376	78	3	stef	stef	PROPN
ftr-376	78	4	van	van	PROPN
ftr-376	78	5	weeghel	weeghel	PROPN
ftr-376	78	6	,	,	PUNCT
ftr-376	78	7	the	the	DET
ftr-376	78	8	improper	improper	ADJ
ftr-376	78	9	use	use	NOUN
ftr-376	78	10	of	of	ADP
ftr-376	78	11	tax	tax	NOUN
ftr-376	78	12	treaties	treaty	NOUN
ftr-376	78	13	,	,	PUNCT
ftr-376	78	14	series	series	NOUN
ftr-376	78	15	on	on	ADP
ftr-376	78	16	international	international	ADJ
ftr-376	78	17	taxation	taxation	NOUN
ftr-376	79	1	no	no	INTJ
ftr-376	79	2	.	.	PROPN
ftr-376	79	3	19	19	NUM
ftr-376	79	4	,	,	PUNCT
ftr-376	79	5	(	(	PUNCT
ftr-376	79	6	kluwer	kluwer	NOUN
ftr-376	79	7	law	law	PROPN
ftr-376	79	8	)	)	PUNCT
ftr-376	79	9	,	,	PUNCT
ftr-376	79	10	(	(	PUNCT
ftr-376	79	11	1998	1998	NUM
ftr-376	79	12	)	)	PUNCT
ftr-376	79	13	at	at	ADP
ftr-376	79	14	33	33	NUM
ftr-376	79	15	addressing	address	VERB
ftr-376	79	16	the	the	DET
ftr-376	79	17	two	two	NUM
ftr-376	79	18	above	above	ADP
ftr-376	79	19	mentioned	mention	VERB
ftr-376	79	20	objectives	objective	NOUN
ftr-376	79	21	as	as	ADP
ftr-376	79	22	major	major	ADJ
ftr-376	79	23	objectives	objective	NOUN
ftr-376	79	24	and	and	CCONJ
ftr-376	79	25	adding	add	VERB
ftr-376	79	26	to	to	ADP
ftr-376	79	27	them	they	PRON
ftr-376	79	28	,	,	PUNCT
ftr-376	79	29	as	as	ADP
ftr-376	79	30	a	a	DET
ftr-376	79	31	third	third	ADJ
ftr-376	79	32	and	and	CCONJ
ftr-376	79	33	major	major	ADJ
ftr-376	79	34	objective	objective	NOUN
ftr-376	79	35	,	,	PUNCT
ftr-376	79	36	the	the	DET
ftr-376	79	37	non	non	ADJ
ftr-376	79	38	-	-	ADJ
ftr-376	79	39	discrimination	discrimination	ADJ
ftr-376	79	40	clause	clause	NOUN
ftr-376	79	41	.	.	PUNCT
ftr-376	80	1	2	2	X
ftr-376	80	2	.	.	X
ftr-376	80	3	boulez	boulez	PROPN
ftr-376	80	4	v.	v.	ADP
ftr-376	80	5	comm’r	comm’r	NOUN
ftr-376	80	6	,	,	PUNCT
ftr-376	80	7	83	83	NUM
ftr-376	80	8	t.c	t.c	PROPN
ftr-376	80	9	.	.	PROPN
ftr-376	81	1	584	584	NUM
ftr-376	81	2	(	(	PUNCT
ftr-376	81	3	1984	1984	NUM
ftr-376	81	4	)	)	PUNCT
ftr-376	81	5	.	.	PUNCT
ftr-376	82	1	3	3	X
ftr-376	82	2	.	.	X
ftr-376	82	3	because	because	SCONJ
ftr-376	82	4	of	of	ADP
ftr-376	82	5	its	its	PRON
ftr-376	82	6	relevance	relevance	NOUN
ftr-376	82	7	to	to	ADP
ftr-376	82	8	the	the	DET
ftr-376	82	9	discussion	discussion	NOUN
ftr-376	82	10	i	i	PRON
ftr-376	82	11	will	will	AUX
ftr-376	82	12	cite	cite	VERB
ftr-376	82	13	the	the	DET
ftr-376	82	14	wording	wording	NOUN
ftr-376	82	15	of	of	ADP
ftr-376	82	16	article	article	NOUN
ftr-376	82	17	25	25	NUM
ftr-376	82	18	of	of	ADP
ftr-376	82	19	the	the	DET
ftr-376	82	20	oecd	oecd	PROPN
ftr-376	82	21	model	model	NOUN
ftr-376	82	22	conventions	convention	NOUN
ftr-376	82	23	which	which	PRON
ftr-376	82	24	reads	read	VERB
ftr-376	82	25	as	as	SCONJ
ftr-376	82	26	follows	follow	VERB
ftr-376	82	27	:	:	PUNCT
ftr-376	82	28	(	(	PUNCT
ftr-376	82	29	1)where	1)where	NUM
ftr-376	82	30	a	a	DET
ftr-376	82	31	person	person	NOUN
ftr-376	82	32	considers	consider	VERB
ftr-376	82	33	that	that	SCONJ
ftr-376	82	34	the	the	DET
ftr-376	82	35	actions	action	NOUN
ftr-376	82	36	of	of	ADP
ftr-376	82	37	one	one	NUM
ftr-376	82	38	or	or	CCONJ
ftr-376	82	39	both	both	PRON
ftr-376	82	40	of	of	ADP
ftr-376	82	41	the	the	DET
ftr-376	82	42	contracting	contracting	NOUN
ftr-376	82	43	states	state	NOUN
ftr-376	82	44	result	result	VERB
ftr-376	82	45	or	or	CCONJ
ftr-376	82	46	will	will	AUX
ftr-376	82	47	result	result	VERB
ftr-376	82	48	for	for	ADP
ftr-376	82	49	him	he	PRON
ftr-376	82	50	in	in	ADP
ftr-376	82	51	taxation	taxation	NOUN
ftr-376	82	52	not	not	PART
ftr-376	82	53	in	in	ADP
ftr-376	82	54	accordance	accordance	NOUN
ftr-376	82	55	with	with	ADP
ftr-376	82	56	the	the	DET
ftr-376	82	57	provisions	provision	NOUN
ftr-376	82	58	of	of	ADP
ftr-376	82	59	this	this	DET
ftr-376	82	60	convention	convention	NOUN
ftr-376	82	61	,	,	PUNCT
ftr-376	82	62	he	he	PRON
ftr-376	82	63	may	may	AUX
ftr-376	82	64	,	,	PUNCT
ftr-376	82	65	irrespective	irrespective	ADV
ftr-376	82	66	of	of	ADP
ftr-376	82	67	the	the	DET
ftr-376	82	68	remedies	remedy	NOUN
ftr-376	82	69	provided	provide	VERB
ftr-376	82	70	by	by	ADP
ftr-376	82	71	the	the	DET
ftr-376	82	72	domestic	domestic	ADJ
ftr-376	82	73	law	law	NOUN
ftr-376	82	74	of	of	ADP
ftr-376	82	75	those	those	DET
ftr-376	82	76	states	state	NOUN
ftr-376	82	77	,	,	PUNCT
ftr-376	82	78	present	present	VERB
ftr-376	82	79	his	his	PRON
ftr-376	82	80	case	case	NOUN
ftr-376	82	81	to	to	ADP
ftr-376	82	82	the	the	DET
ftr-376	82	83	competent	competent	ADJ
ftr-376	82	84	authority	authority	NOUN
ftr-376	82	85	of	of	ADP
ftr-376	82	86	the	the	DET
ftr-376	82	87	contracting	contracting	NOUN
ftr-376	82	88	state	state	NOUN
ftr-376	82	89	of	of	ADP
ftr-376	82	90	which	which	PRON
ftr-376	82	91	he	he	PRON
ftr-376	82	92	is	be	AUX
ftr-376	82	93	a	a	DET
ftr-376	82	94	resident	resident	NOUN
ftr-376	82	95	or	or	CCONJ
ftr-376	82	96	,	,	PUNCT
ftr-376	82	97	if	if	SCONJ
ftr-376	82	98	his	his	PRON
ftr-376	82	99	case	case	NOUN
ftr-376	82	100	comes	come	VERB
ftr-376	82	101	under	under	ADP
ftr-376	82	102	¶	¶	PROPN
ftr-376	82	103	1	1	NUM
ftr-376	82	104	of	of	ADP
ftr-376	82	105	article	article	NOUN
ftr-376	82	106	24	24	NUM
ftr-376	82	107	,	,	PUNCT
ftr-376	82	108	to	to	ADP
ftr-376	82	109	that	that	PRON
ftr-376	82	110	of	of	ADP
ftr-376	82	111	the	the	DET
ftr-376	82	112	contracting	contracting	NOUN
ftr-376	82	113	state	state	NOUN
ftr-376	82	114	of	of	ADP
ftr-376	82	115	which	which	PRON
ftr-376	82	116	he	he	PRON
ftr-376	82	117	is	be	AUX
ftr-376	82	118	a	a	DET
ftr-376	82	119	national	national	ADJ
ftr-376	82	120	.	.	PUNCT
ftr-376	83	1	the	the	DET
ftr-376	83	2	case	case	NOUN
ftr-376	83	3	must	must	AUX
ftr-376	83	4	be	be	AUX
ftr-376	83	5	presented	present	VERB
ftr-376	83	6	within	within	ADP
ftr-376	83	7	three	three	NUM
ftr-376	83	8	years	year	NOUN
ftr-376	83	9	from	from	ADP
ftr-376	83	10	the	the	DET
ftr-376	83	11	first	first	ADJ
ftr-376	83	12	notification	notification	NOUN
ftr-376	83	13	of	of	ADP
ftr-376	83	14	the	the	DET
ftr-376	83	15	action	action	NOUN
ftr-376	83	16	resulting	result	VERB
ftr-376	83	17	in	in	ADP
ftr-376	83	18	taxation	taxation	NOUN
ftr-376	83	19	not	not	PART
ftr-376	83	20	in	in	ADP
ftr-376	83	21	accordance	accordance	NOUN
ftr-376	83	22	with	with	ADP
ftr-376	83	23	the	the	DET
ftr-376	83	24	provisions	provision	NOUN
ftr-376	83	25	of	of	ADP
ftr-376	83	26	the	the	DET
ftr-376	83	27	convention	convention	NOUN
ftr-376	83	28	.	.	PUNCT
ftr-376	84	1	(	(	PUNCT
ftr-376	84	2	2	2	X
ftr-376	84	3	)	)	PUNCT
ftr-376	84	4	the	the	DET
ftr-376	84	5	competent	competent	ADJ
ftr-376	84	6	authority	authority	NOUN
ftr-376	84	7	shall	shall	AUX
ftr-376	84	8	endeavour	endeavour	VERB
ftr-376	84	9	,	,	PUNCT
ftr-376	84	10	708	708	NUM
ftr-376	84	11	florida	florida	PROPN
ftr-376	84	12	tax	tax	NOUN
ftr-376	84	13	review	review	NOUN
ftr-376	85	1	[	[	X
ftr-376	85	2	vol	vol	NOUN
ftr-376	85	3	.	.	PUNCT
ftr-376	85	4	9:8	9:8	NUM
ftr-376	86	1	a	a	DET
ftr-376	86	2	taxpayer	taxpayer	NOUN
ftr-376	86	3	introduces	introduce	VERB
ftr-376	86	4	its	its	PRON
ftr-376	86	5	case	case	NOUN
ftr-376	86	6	to	to	ADP
ftr-376	86	7	the	the	DET
ftr-376	86	8	relevant	relevant	ADJ
ftr-376	86	9	competent	competent	ADJ
ftr-376	86	10	authority	authority	NOUN
ftr-376	86	11	and	and	CCONJ
ftr-376	86	12	if	if	SCONJ
ftr-376	86	13	that	that	DET
ftr-376	86	14	competent	competent	ADJ
ftr-376	86	15	authority	authority	NOUN
ftr-376	86	16	can	can	AUX
ftr-376	86	17	not	not	PART
ftr-376	86	18	resolve	resolve	VERB
ftr-376	86	19	the	the	DET
ftr-376	86	20	matter	matter	NOUN
ftr-376	86	21	independently	independently	ADV
ftr-376	86	22	,	,	PUNCT
ftr-376	86	23	the	the	DET
ftr-376	86	24	case	case	NOUN
ftr-376	86	25	will	will	AUX
ftr-376	86	26	usually	usually	ADV
ftr-376	86	27	be	be	AUX
ftr-376	86	28	negotiated	negotiate	VERB
ftr-376	86	29	between	between	ADP
ftr-376	86	30	the	the	DET
ftr-376	86	31	competent	competent	ADJ
ftr-376	86	32	authorities	authority	NOUN
ftr-376	86	33	of	of	ADP
ftr-376	86	34	the	the	DET
ftr-376	86	35	involved	involved	ADJ
ftr-376	86	36	states	state	NOUN
ftr-376	86	37	in	in	ADP
ftr-376	86	38	an	an	DET
ftr-376	86	39	attempt	attempt	NOUN
ftr-376	86	40	to	to	PART
ftr-376	86	41	settle	settle	VERB
ftr-376	86	42	the	the	DET
ftr-376	86	43	dispute	dispute	NOUN
ftr-376	86	44	.	.	PUNCT
ftr-376	87	1	this	this	PRON
ftr-376	87	2	is	be	AUX
ftr-376	87	3	what	what	PRON
ftr-376	87	4	happened	happen	VERB
ftr-376	87	5	in	in	ADP
ftr-376	87	6	the	the	DET
ftr-376	87	7	boulez	boulez	PROPN
ftr-376	87	8	case	case	NOUN
ftr-376	87	9	.	.	PUNCT
ftr-376	88	1	the	the	DET
ftr-376	88	2	dispute	dispute	NOUN
ftr-376	88	3	was	be	AUX
ftr-376	88	4	referred	refer	VERB
ftr-376	88	5	to	to	ADP
ftr-376	88	6	the	the	DET
ftr-376	88	7	competent	competent	ADJ
ftr-376	88	8	authorities	authority	NOUN
ftr-376	88	9	for	for	ADP
ftr-376	88	10	resolution	resolution	NOUN
ftr-376	88	11	in	in	ADP
ftr-376	88	12	an	an	DET
ftr-376	88	13	attempt	attempt	NOUN
ftr-376	88	14	to	to	PART
ftr-376	88	15	prevent	prevent	VERB
ftr-376	88	16	double	double	ADJ
ftr-376	88	17	taxation	taxation	NOUN
ftr-376	88	18	of	of	ADP
ftr-376	88	19	boulez	boulez	PROPN
ftr-376	88	20	’s	’s	PART
ftr-376	88	21	income	income	NOUN
ftr-376	88	22	.	.	PUNCT
ftr-376	89	1	the	the	DET
ftr-376	89	2	competent	competent	ADJ
ftr-376	89	3	authorities	authority	NOUN
ftr-376	89	4	of	of	ADP
ftr-376	89	5	germany	germany	PROPN
ftr-376	89	6	and	and	CCONJ
ftr-376	89	7	the	the	DET
ftr-376	89	8	u.s	u.s	PROPN
ftr-376	89	9	.	.	PROPN
ftr-376	89	10	were	be	AUX
ftr-376	89	11	unable	unable	ADJ
ftr-376	89	12	to	to	PART
ftr-376	89	13	reach	reach	VERB
ftr-376	89	14	an	an	DET
ftr-376	89	15	agreement	agreement	NOUN
ftr-376	89	16	regarding	regard	VERB
ftr-376	89	17	the	the	DET
ftr-376	89	18	characterization	characterization	NOUN
ftr-376	89	19	of	of	ADP
ftr-376	89	20	the	the	DET
ftr-376	89	21	payments	payment	NOUN
ftr-376	89	22	.	.	PUNCT
ftr-376	90	1	germany	germany	PROPN
ftr-376	90	2	took	take	VERB
ftr-376	90	3	the	the	DET
ftr-376	90	4	position	position	NOUN
ftr-376	90	5	that	that	SCONJ
ftr-376	90	6	the	the	DET
ftr-376	90	7	payments	payment	NOUN
ftr-376	90	8	were	be	AUX
ftr-376	90	9	royalties	royalty	NOUN
ftr-376	90	10	and	and	CCONJ
ftr-376	90	11	therefore	therefore	ADV
ftr-376	90	12	taxable	taxable	ADJ
ftr-376	90	13	exclusively	exclusively	ADV
ftr-376	90	14	by	by	ADP
ftr-376	90	15	germany	germany	PROPN
ftr-376	90	16	.	.	PUNCT
ftr-376	91	1	the	the	PRON
ftr-376	91	2	u.s	u.s	PROPN
ftr-376	91	3	.	.	PROPN
ftr-376	91	4	took	take	VERB
ftr-376	91	5	the	the	DET
ftr-376	91	6	position	position	NOUN
ftr-376	91	7	that	that	SCONJ
ftr-376	91	8	the	the	DET
ftr-376	91	9	income	income	NOUN
ftr-376	91	10	generated	generate	VERB
ftr-376	91	11	from	from	ADP
ftr-376	91	12	the	the	DET
ftr-376	91	13	performance	performance	NOUN
ftr-376	91	14	of	of	ADP
ftr-376	91	15	personal	personal	ADJ
ftr-376	91	16	services	service	NOUN
ftr-376	91	17	in	in	ADP
ftr-376	91	18	the	the	DET
ftr-376	91	19	u.s	u.s	PROPN
ftr-376	91	20	.	.	PROPN
ftr-376	91	21	and	and	CCONJ
ftr-376	91	22	therefore	therefore	ADV
ftr-376	91	23	taxable	taxable	ADJ
ftr-376	91	24	there	there	ADV
ftr-376	91	25	.	.	PUNCT
ftr-376	92	1	boulez	boulez	PROPN
ftr-376	92	2	was	be	AUX
ftr-376	92	3	taxed	tax	VERB
ftr-376	92	4	on	on	ADP
ftr-376	92	5	the	the	DET
ftr-376	92	6	same	same	ADJ
ftr-376	92	7	income	income	NOUN
ftr-376	92	8	twice	twice	ADV
ftr-376	92	9	.	.	PUNCT
ftr-376	93	1	this	this	PRON
ftr-376	93	2	was	be	AUX
ftr-376	93	3	the	the	DET
ftr-376	93	4	result	result	NOUN
ftr-376	93	5	,	,	PUNCT
ftr-376	93	6	even	even	ADV
ftr-376	93	7	though	though	SCONJ
ftr-376	93	8	one	one	NUM
ftr-376	93	9	of	of	ADP
ftr-376	93	10	the	the	DET
ftr-376	93	11	primary	primary	ADJ
ftr-376	93	12	purposes	purpose	NOUN
ftr-376	93	13	of	of	ADP
ftr-376	93	14	the	the	DET
ftr-376	93	15	itt	itt	PROPN
ftr-376	93	16	was	be	AUX
ftr-376	93	17	to	to	PART
ftr-376	93	18	prevent	prevent	VERB
ftr-376	93	19	it	it	PRON
ftr-376	93	20	.	.	PUNCT
ftr-376	94	1	the	the	DET
ftr-376	94	2	map	map	NOUN
ftr-376	94	3	article	article	NOUN
ftr-376	94	4	lacks	lack	VERB
ftr-376	94	5	the	the	DET
ftr-376	94	6	power	power	NOUN
ftr-376	94	7	to	to	PART
ftr-376	94	8	compel	compel	VERB
ftr-376	94	9	the	the	DET
ftr-376	94	10	competent	competent	ADJ
ftr-376	94	11	authorities	authority	NOUN
ftr-376	94	12	to	to	PART
ftr-376	94	13	resolve	resolve	VERB
ftr-376	94	14	the	the	DET
ftr-376	94	15	dispute	dispute	NOUN
ftr-376	94	16	and	and	CCONJ
ftr-376	94	17	grant	grant	VERB
ftr-376	94	18	relief	relief	NOUN
ftr-376	94	19	to	to	ADP
ftr-376	94	20	the	the	DET
ftr-376	94	21	taxpayer	taxpayer	NOUN
ftr-376	94	22	.	.	PUNCT
ftr-376	95	1	the	the	DET
ftr-376	95	2	article	article	NOUN
ftr-376	95	3	entails	entail	VERB
ftr-376	95	4	a	a	DET
ftr-376	95	5	quasi	quasi	NOUN
ftr-376	95	6	duty4	duty4	X
ftr-376	95	7	to	to	PART
ftr-376	95	8	endeavour	endeavour	VERB
ftr-376	95	9	to	to	PART
ftr-376	95	10	resolve	resolve	VERB
ftr-376	95	11	the	the	DET
ftr-376	95	12	dispute	dispute	NOUN
ftr-376	95	13	in	in	ADP
ftr-376	95	14	order	order	NOUN
ftr-376	95	15	to	to	PART
ftr-376	95	16	prevent	prevent	VERB
ftr-376	95	17	taxation	taxation	NOUN
ftr-376	95	18	not	not	PART
ftr-376	95	19	in	in	ADP
ftr-376	95	20	accordance	accordance	NOUN
ftr-376	95	21	with	with	ADP
ftr-376	95	22	the	the	DET
ftr-376	95	23	itt	itt	PROPN
ftr-376	95	24	.	.	PUNCT
ftr-376	96	1	nevertheless	nevertheless	ADV
ftr-376	96	2	,	,	PUNCT
ftr-376	96	3	there	there	PRON
ftr-376	96	4	is	be	VERB
ftr-376	96	5	no	no	DET
ftr-376	96	6	obligation	obligation	NOUN
ftr-376	96	7	to	to	PART
ftr-376	96	8	actually	actually	ADV
ftr-376	96	9	settle	settle	VERB
ftr-376	96	10	the	the	DET
ftr-376	96	11	dispute	dispute	NOUN
ftr-376	96	12	.	.	PUNCT
ftr-376	97	1	therefore	therefore	ADV
ftr-376	97	2	,	,	PUNCT
ftr-376	97	3	there	there	PRON
ftr-376	97	4	is	be	VERB
ftr-376	97	5	no	no	DET
ftr-376	97	6	guarantee	guarantee	NOUN
ftr-376	97	7	that	that	SCONJ
ftr-376	97	8	one	one	NUM
ftr-376	97	9	of	of	ADP
ftr-376	97	10	the	the	DET
ftr-376	97	11	primary	primary	ADJ
ftr-376	97	12	goals	goal	NOUN
ftr-376	97	13	of	of	ADP
ftr-376	97	14	the	the	DET
ftr-376	97	15	itts	itt	NOUN
ftr-376	97	16	(	(	PUNCT
ftr-376	97	17	preventing	prevent	VERB
ftr-376	97	18	double	double	ADJ
ftr-376	97	19	taxation	taxation	NOUN
ftr-376	97	20	)	)	PUNCT
ftr-376	97	21	will	will	AUX
ftr-376	97	22	be	be	AUX
ftr-376	97	23	met	meet	VERB
ftr-376	97	24	.	.	PUNCT
ftr-376	98	1	because	because	SCONJ
ftr-376	98	2	of	of	ADP
ftr-376	98	3	disputes	dispute	NOUN
ftr-376	98	4	similar	similar	ADJ
ftr-376	98	5	to	to	ADP
ftr-376	98	6	this	this	PRON
ftr-376	98	7	,	,	PUNCT
ftr-376	98	8	which	which	PRON
ftr-376	98	9	remain	remain	VERB
ftr-376	98	10	unresolved	unresolved	ADJ
ftr-376	98	11	after	after	ADP
ftr-376	98	12	the	the	DET
ftr-376	98	13	map	map	NOUN
ftr-376	98	14	,	,	PUNCT
ftr-376	98	15	the	the	DET
ftr-376	98	16	search	search	NOUN
ftr-376	98	17	for	for	ADP
ftr-376	98	18	a	a	DET
ftr-376	98	19	solution	solution	NOUN
ftr-376	98	20	accelerated	accelerate	VERB
ftr-376	98	21	.	.	PUNCT
ftr-376	99	1	mandatory	mandatory	ADJ
ftr-376	99	2	arbitration	arbitration	NOUN
ftr-376	99	3	has	have	AUX
ftr-376	99	4	been	be	AUX
ftr-376	99	5	introduced	introduce	VERB
ftr-376	99	6	in	in	ADP
ftr-376	99	7	this	this	DET
ftr-376	99	8	context	context	NOUN
ftr-376	99	9	.	.	PUNCT
ftr-376	100	1	more	more	ADJ
ftr-376	100	2	common	common	ADJ
ftr-376	100	3	disputes	dispute	NOUN
ftr-376	100	4	are	be	AUX
ftr-376	100	5	transfer	transfer	NOUN
ftr-376	100	6	pricing	pricing	NOUN
ftr-376	100	7	disputes.5	disputes.5	PROPN
ftr-376	100	8	in	in	ADP
ftr-376	100	9	these	these	DET
ftr-376	100	10	disputes	dispute	NOUN
ftr-376	100	11	,	,	PUNCT
ftr-376	100	12	a	a	DET
ftr-376	100	13	taxpayer	taxpayer	NOUN
ftr-376	100	14	with	with	ADP
ftr-376	100	15	cross	cross	ADJ
ftr-376	100	16	-	-	ADJ
ftr-376	100	17	border	border	ADJ
ftr-376	100	18	activity	activity	NOUN
ftr-376	100	19	will	will	AUX
ftr-376	100	20	try	try	VERB
ftr-376	100	21	to	to	PART
ftr-376	100	22	allocate	allocate	VERB
ftr-376	100	23	income	income	NOUN
ftr-376	100	24	and	and	CCONJ
ftr-376	100	25	deductions	deduction	NOUN
ftr-376	100	26	in	in	ADP
ftr-376	100	27	a	a	DET
ftr-376	100	28	tax	tax	NOUN
ftr-376	100	29	favorable	favorable	ADJ
ftr-376	100	30	manner	manner	NOUN
ftr-376	100	31	.	.	PUNCT
ftr-376	101	1	the	the	DET
ftr-376	101	2	concerned	concerned	ADJ
ftr-376	101	3	tax	tax	NOUN
ftr-376	101	4	administrations	administration	NOUN
ftr-376	101	5	if	if	SCONJ
ftr-376	101	6	the	the	DET
ftr-376	101	7	objection	objection	NOUN
ftr-376	101	8	appears	appear	VERB
ftr-376	101	9	to	to	ADP
ftr-376	101	10	it	it	PRON
ftr-376	101	11	to	to	PART
ftr-376	101	12	be	be	AUX
ftr-376	101	13	justified	justify	VERB
ftr-376	101	14	and	and	CCONJ
ftr-376	101	15	if	if	SCONJ
ftr-376	101	16	it	it	PRON
ftr-376	101	17	is	be	AUX
ftr-376	101	18	not	not	PART
ftr-376	101	19	itself	itself	PRON
ftr-376	101	20	able	able	ADJ
ftr-376	101	21	to	to	PART
ftr-376	101	22	arrive	arrive	VERB
ftr-376	101	23	at	at	ADP
ftr-376	101	24	a	a	DET
ftr-376	101	25	satisfactory	satisfactory	ADJ
ftr-376	101	26	solution	solution	NOUN
ftr-376	101	27	,	,	PUNCT
ftr-376	101	28	to	to	PART
ftr-376	101	29	resolve	resolve	VERB
ftr-376	101	30	the	the	DET
ftr-376	101	31	case	case	NOUN
ftr-376	101	32	by	by	ADP
ftr-376	101	33	mutual	mutual	ADJ
ftr-376	101	34	agreement	agreement	NOUN
ftr-376	101	35	with	with	ADP
ftr-376	101	36	the	the	DET
ftr-376	101	37	competent	competent	ADJ
ftr-376	101	38	authority	authority	NOUN
ftr-376	101	39	of	of	ADP
ftr-376	101	40	the	the	DET
ftr-376	101	41	other	other	ADJ
ftr-376	101	42	contracting	contracting	NOUN
ftr-376	101	43	state	state	NOUN
ftr-376	101	44	,	,	PUNCT
ftr-376	101	45	with	with	ADP
ftr-376	101	46	a	a	DET
ftr-376	101	47	view	view	NOUN
ftr-376	101	48	to	to	ADP
ftr-376	101	49	the	the	DET
ftr-376	101	50	avoidance	avoidance	NOUN
ftr-376	101	51	of	of	ADP
ftr-376	101	52	taxation	taxation	NOUN
ftr-376	101	53	which	which	PRON
ftr-376	101	54	is	be	AUX
ftr-376	101	55	not	not	PART
ftr-376	101	56	in	in	ADP
ftr-376	101	57	accordance	accordance	NOUN
ftr-376	101	58	with	with	ADP
ftr-376	101	59	the	the	DET
ftr-376	101	60	convention	convention	NOUN
ftr-376	101	61	.	.	PUNCT
ftr-376	102	1	any	any	DET
ftr-376	102	2	agreement	agreement	NOUN
ftr-376	102	3	reached	reach	VERB
ftr-376	102	4	shall	shall	AUX
ftr-376	102	5	be	be	AUX
ftr-376	102	6	implemented	implement	VERB
ftr-376	102	7	notwithstanding	notwithstanding	ADP
ftr-376	102	8	any	any	DET
ftr-376	102	9	time	time	NOUN
ftr-376	102	10	limits	limit	NOUN
ftr-376	102	11	in	in	ADP
ftr-376	102	12	the	the	DET
ftr-376	102	13	domestic	domestic	ADJ
ftr-376	102	14	law	law	NOUN
ftr-376	102	15	of	of	ADP
ftr-376	102	16	the	the	DET
ftr-376	102	17	contracting	contracting	NOUN
ftr-376	102	18	states	state	NOUN
ftr-376	102	19	.	.	PUNCT
ftr-376	103	1	(	(	PUNCT
ftr-376	103	2	3	3	X
ftr-376	103	3	)	)	PUNCT
ftr-376	103	4	the	the	DET
ftr-376	103	5	competent	competent	ADJ
ftr-376	103	6	authorities	authority	NOUN
ftr-376	103	7	of	of	ADP
ftr-376	103	8	the	the	DET
ftr-376	103	9	contracting	contracting	NOUN
ftr-376	103	10	states	state	NOUN
ftr-376	103	11	shall	shall	AUX
ftr-376	103	12	endeavour	endeavour	VERB
ftr-376	103	13	to	to	PART
ftr-376	103	14	resolve	resolve	VERB
ftr-376	103	15	by	by	ADP
ftr-376	103	16	mutual	mutual	ADJ
ftr-376	103	17	agreement	agreement	NOUN
ftr-376	103	18	any	any	DET
ftr-376	103	19	difficulties	difficulty	NOUN
ftr-376	103	20	or	or	CCONJ
ftr-376	103	21	doubts	doubt	NOUN
ftr-376	103	22	arising	arise	VERB
ftr-376	103	23	as	as	ADP
ftr-376	103	24	to	to	ADP
ftr-376	103	25	the	the	DET
ftr-376	103	26	interpretation	interpretation	NOUN
ftr-376	103	27	or	or	CCONJ
ftr-376	103	28	application	application	NOUN
ftr-376	103	29	of	of	ADP
ftr-376	103	30	the	the	DET
ftr-376	103	31	convention	convention	NOUN
ftr-376	103	32	.	.	PUNCT
ftr-376	104	1	they	they	PRON
ftr-376	104	2	may	may	AUX
ftr-376	104	3	also	also	ADV
ftr-376	104	4	consult	consult	VERB
ftr-376	104	5	together	together	ADV
ftr-376	104	6	for	for	ADP
ftr-376	104	7	the	the	DET
ftr-376	104	8	elimination	elimination	NOUN
ftr-376	104	9	of	of	ADP
ftr-376	104	10	double	double	ADJ
ftr-376	104	11	taxation	taxation	NOUN
ftr-376	104	12	in	in	ADP
ftr-376	104	13	cases	case	NOUN
ftr-376	104	14	not	not	PART
ftr-376	104	15	provided	provide	VERB
ftr-376	104	16	for	for	ADP
ftr-376	104	17	in	in	ADP
ftr-376	104	18	the	the	DET
ftr-376	104	19	convention	convention	NOUN
ftr-376	104	20	.	.	PUNCT
ftr-376	105	1	(	(	PUNCT
ftr-376	105	2	4	4	X
ftr-376	105	3	)	)	PUNCT
ftr-376	105	4	the	the	DET
ftr-376	105	5	competent	competent	ADJ
ftr-376	105	6	authorities	authority	NOUN
ftr-376	105	7	of	of	ADP
ftr-376	105	8	the	the	DET
ftr-376	105	9	contracting	contracting	NOUN
ftr-376	105	10	states	state	NOUN
ftr-376	105	11	may	may	AUX
ftr-376	105	12	communicate	communicate	VERB
ftr-376	105	13	with	with	ADP
ftr-376	105	14	each	each	DET
ftr-376	105	15	other	other	ADJ
ftr-376	105	16	directly	directly	ADV
ftr-376	105	17	,	,	PUNCT
ftr-376	105	18	including	include	VERB
ftr-376	105	19	through	through	ADP
ftr-376	105	20	a	a	DET
ftr-376	105	21	joint	joint	ADJ
ftr-376	105	22	commission	commission	NOUN
ftr-376	105	23	consisting	consist	VERB
ftr-376	105	24	of	of	ADP
ftr-376	105	25	themselves	themselves	PRON
ftr-376	105	26	or	or	CCONJ
ftr-376	105	27	their	their	PRON
ftr-376	105	28	representatives	representative	NOUN
ftr-376	105	29	,	,	PUNCT
ftr-376	105	30	for	for	ADP
ftr-376	105	31	the	the	DET
ftr-376	105	32	purpose	purpose	NOUN
ftr-376	105	33	of	of	ADP
ftr-376	105	34	reaching	reach	VERB
ftr-376	105	35	an	an	DET
ftr-376	105	36	agreement	agreement	NOUN
ftr-376	105	37	in	in	ADP
ftr-376	105	38	the	the	DET
ftr-376	105	39	sense	sense	NOUN
ftr-376	105	40	of	of	ADP
ftr-376	105	41	the	the	DET
ftr-376	105	42	preceding	precede	VERB
ftr-376	105	43	paragraphs	paragraph	NOUN
ftr-376	105	44	.	.	PUNCT
ftr-376	106	1	4	4	X
ftr-376	106	2	.	.	X
ftr-376	106	3	see	see	VERB
ftr-376	106	4	part	part	NOUN
ftr-376	106	5	two	two	NUM
ftr-376	106	6	of	of	ADP
ftr-376	106	7	the	the	DET
ftr-376	106	8	paper	paper	NOUN
ftr-376	106	9	for	for	ADP
ftr-376	106	10	discussion	discussion	NOUN
ftr-376	106	11	regarding	regard	VERB
ftr-376	106	12	the	the	DET
ftr-376	106	13	scope	scope	NOUN
ftr-376	106	14	of	of	ADP
ftr-376	106	15	this	this	DET
ftr-376	106	16	duty	duty	NOUN
ftr-376	106	17	and	and	CCONJ
ftr-376	106	18	the	the	DET
ftr-376	106	19	controversies	controversy	NOUN
ftr-376	106	20	as	as	ADP
ftr-376	106	21	to	to	ADP
ftr-376	106	22	its	its	PRON
ftr-376	106	23	existence	existence	NOUN
ftr-376	106	24	.	.	PUNCT
ftr-376	107	1	5	5	X
ftr-376	107	2	.	.	X
ftr-376	107	3	see	see	VERB
ftr-376	107	4	report	report	NOUN
ftr-376	107	5	to	to	ADP
ftr-376	107	6	the	the	DET
ftr-376	107	7	congress	congress	PROPN
ftr-376	107	8	on	on	ADP
ftr-376	107	9	earning	earn	VERB
ftr-376	107	10	stripping	stripping	NOUN
ftr-376	107	11	,	,	PUNCT
ftr-376	107	12	transfer	transfer	NOUN
ftr-376	107	13	pricing	pricing	NOUN
ftr-376	107	14	and	and	CCONJ
ftr-376	107	15	u.s	u.s	PROPN
ftr-376	107	16	.	.	PROPN
ftr-376	107	17	income	income	NOUN
ftr-376	107	18	tax	tax	NOUN
ftr-376	107	19	treaties	treaty	NOUN
ftr-376	107	20	,	,	PUNCT
ftr-376	107	21	available	available	ADJ
ftr-376	107	22	at	at	ADP
ftr-376	107	23	http://www.ustreas.gov/offices/taxpolicy/library/ajca2007.pdf	http://www.ustreas.gov/offices/taxpolicy/library/ajca2007.pdf	PROPN
ftr-376	107	24	noting	note	VERB
ftr-376	107	25	that	that	SCONJ
ftr-376	107	26	a	a	DET
ftr-376	107	27	substantial	substantial	ADJ
ftr-376	107	28	portion	portion	NOUN
ftr-376	107	29	of	of	ADP
ftr-376	107	30	the	the	DET
ftr-376	107	31	inventory	inventory	NOUN
ftr-376	107	32	of	of	ADP
ftr-376	107	33	the	the	DET
ftr-376	107	34	u.s	u.s	PROPN
ftr-376	107	35	.	.	PROPN
ftr-376	107	36	competent	competent	PROPN
ftr-376	107	37	authority	authority	NOUN
ftr-376	107	38	consists	consist	VERB
ftr-376	107	39	of	of	ADP
ftr-376	107	40	cases	case	NOUN
ftr-376	107	41	that	that	PRON
ftr-376	107	42	involve	involve	VERB
ftr-376	107	43	transfer	transfer	NOUN
ftr-376	107	44	pricing	pricing	NOUN
ftr-376	107	45	agreements	agreement	NOUN
ftr-376	107	46	.	.	PUNCT
ftr-376	108	1	2009	2009	NUM
ftr-376	108	2	]	]	PUNCT
ftr-376	108	3	mandatory	mandatory	ADJ
ftr-376	108	4	arbitration	arbitration	NOUN
ftr-376	108	5	of	of	ADP
ftr-376	108	6	international	international	ADJ
ftr-376	108	7	tax	tax	NOUN
ftr-376	108	8	disputes	dispute	NOUN
ftr-376	108	9	709	709	NUM
ftr-376	108	10	may	may	AUX
ftr-376	108	11	disagree	disagree	VERB
ftr-376	108	12	with	with	ADP
ftr-376	108	13	the	the	DET
ftr-376	108	14	taxpayer	taxpayer	NOUN
ftr-376	108	15	’s	’s	PART
ftr-376	108	16	allocation	allocation	NOUN
ftr-376	108	17	and	and	CCONJ
ftr-376	108	18	levy	levy	NOUN
ftr-376	108	19	tax	tax	NOUN
ftr-376	108	20	based	base	VERB
ftr-376	108	21	on	on	ADP
ftr-376	108	22	an	an	DET
ftr-376	108	23	adjusted	adjust	VERB
ftr-376	108	24	allocation	allocation	NOUN
ftr-376	108	25	.	.	PUNCT
ftr-376	109	1	this	this	PRON
ftr-376	109	2	in	in	ADP
ftr-376	109	3	turn	turn	NOUN
ftr-376	109	4	may	may	AUX
ftr-376	109	5	cause	cause	VERB
ftr-376	109	6	potential	potential	ADJ
ftr-376	109	7	double	double	ADJ
ftr-376	109	8	taxation	taxation	NOUN
ftr-376	109	9	.	.	PUNCT
ftr-376	110	1	if	if	SCONJ
ftr-376	110	2	the	the	DET
ftr-376	110	3	taxpayer	taxpayer	NOUN
ftr-376	110	4	regards	regard	VERB
ftr-376	110	5	the	the	DET
ftr-376	110	6	taxation	taxation	NOUN
ftr-376	110	7	not	not	PART
ftr-376	110	8	in	in	ADP
ftr-376	110	9	accordance	accordance	NOUN
ftr-376	110	10	with	with	ADP
ftr-376	110	11	the	the	DET
ftr-376	110	12	itt	itt	NOUN
ftr-376	110	13	,	,	PUNCT
ftr-376	110	14	it	it	PRON
ftr-376	110	15	can	can	AUX
ftr-376	110	16	seek	seek	VERB
ftr-376	110	17	relief	relief	NOUN
ftr-376	110	18	either	either	CCONJ
ftr-376	110	19	at	at	ADP
ftr-376	110	20	the	the	DET
ftr-376	110	21	domestic	domestic	ADJ
ftr-376	110	22	level	level	NOUN
ftr-376	110	23	or	or	CCONJ
ftr-376	110	24	by	by	ADP
ftr-376	110	25	utilizing	utilize	VERB
ftr-376	110	26	the	the	DET
ftr-376	110	27	map	map	NOUN
ftr-376	110	28	.	.	PUNCT
ftr-376	111	1	b.	b.	PROPN
ftr-376	111	2	do	do	AUX
ftr-376	111	3	we	we	PRON
ftr-376	111	4	really	really	ADV
ftr-376	111	5	need	need	VERB
ftr-376	111	6	arbitration	arbitration	NOUN
ftr-376	111	7	?	?	PUNCT
ftr-376	112	1	the	the	DET
ftr-376	112	2	need	need	NOUN
ftr-376	112	3	for	for	ADP
ftr-376	112	4	a	a	DET
ftr-376	112	5	mandatory	mandatory	ADJ
ftr-376	112	6	and	and	CCONJ
ftr-376	112	7	binding	bind	VERB
ftr-376	112	8	dispute	dispute	NOUN
ftr-376	112	9	resolution	resolution	NOUN
ftr-376	112	10	mechanism	mechanism	NOUN
ftr-376	112	11	seems	seem	VERB
ftr-376	112	12	evident	evident	ADJ
ftr-376	112	13	.	.	PUNCT
ftr-376	113	1	it	it	PRON
ftr-376	113	2	is	be	AUX
ftr-376	113	3	clear	clear	ADJ
ftr-376	113	4	,	,	PUNCT
ftr-376	113	5	however	however	ADV
ftr-376	113	6	,	,	PUNCT
ftr-376	113	7	that	that	SCONJ
ftr-376	113	8	implementing	implement	VERB
ftr-376	113	9	such	such	DET
ftr-376	113	10	an	an	DET
ftr-376	113	11	option	option	NOUN
ftr-376	113	12	will	will	AUX
ftr-376	113	13	be	be	AUX
ftr-376	113	14	accompanied	accompany	VERB
ftr-376	113	15	with	with	ADP
ftr-376	113	16	tradeoffs	tradeoff	NOUN
ftr-376	113	17	the	the	DET
ftr-376	113	18	major	major	NOUN
ftr-376	113	19	of	of	ADP
ftr-376	113	20	which	which	PRON
ftr-376	113	21	is	be	AUX
ftr-376	113	22	accepting	accept	VERB
ftr-376	113	23	the	the	DET
ftr-376	113	24	binding	bind	VERB
ftr-376	113	25	authority	authority	NOUN
ftr-376	113	26	of	of	ADP
ftr-376	113	27	an	an	DET
ftr-376	113	28	arbitral	arbitral	ADJ
ftr-376	113	29	panel	panel	NOUN
ftr-376	113	30	and	and	CCONJ
ftr-376	113	31	surrendering	surrender	VERB
ftr-376	113	32	tax	tax	NOUN
ftr-376	113	33	sovereignty	sovereignty	NOUN
ftr-376	113	34	.	.	PUNCT
ftr-376	114	1	this	this	DET
ftr-376	114	2	dilemma	dilemma	NOUN
ftr-376	114	3	has	have	VERB
ftr-376	114	4	long	long	ADV
ftr-376	114	5	occupied	occupy	VERB
ftr-376	114	6	proponents	proponent	NOUN
ftr-376	114	7	and	and	CCONJ
ftr-376	114	8	opponents	opponent	NOUN
ftr-376	114	9	of	of	ADP
ftr-376	114	10	mandatory	mandatory	ADJ
ftr-376	114	11	and	and	CCONJ
ftr-376	114	12	binding	bind	VERB
ftr-376	114	13	arbitration	arbitration	NOUN
ftr-376	114	14	and	and	CCONJ
ftr-376	114	15	due	due	ADP
ftr-376	114	16	to	to	ADP
ftr-376	114	17	this	this	DET
ftr-376	114	18	concern	concern	NOUN
ftr-376	114	19	,	,	PUNCT
ftr-376	114	20	mandatory	mandatory	ADJ
ftr-376	114	21	and	and	CCONJ
ftr-376	114	22	binding	bind	VERB
ftr-376	114	23	arbitration	arbitration	NOUN
ftr-376	114	24	has	have	AUX
ftr-376	114	25	not	not	PART
ftr-376	114	26	been	be	AUX
ftr-376	114	27	considered	consider	VERB
ftr-376	114	28	a	a	DET
ftr-376	114	29	feasible	feasible	ADJ
ftr-376	114	30	option	option	NOUN
ftr-376	114	31	.	.	PUNCT
ftr-376	115	1	one	one	NUM
ftr-376	115	2	of	of	ADP
ftr-376	115	3	the	the	DET
ftr-376	115	4	relevant	relevant	ADJ
ftr-376	115	5	and	and	CCONJ
ftr-376	115	6	basic	basic	ADJ
ftr-376	115	7	works	work	NOUN
ftr-376	115	8	in	in	ADP
ftr-376	115	9	this	this	DET
ftr-376	115	10	field	field	NOUN
ftr-376	115	11	was	be	AUX
ftr-376	115	12	that	that	PRON
ftr-376	115	13	of	of	ADP
ftr-376	115	14	lindencrona	lindencrona	NOUN
ftr-376	115	15	and	and	CCONJ
ftr-376	115	16	mattsson	mattsson	NOUN
ftr-376	115	17	in	in	ADP
ftr-376	115	18	1981.6	1981.6	NUM
ftr-376	115	19	the	the	DET
ftr-376	115	20	authors	author	NOUN
ftr-376	115	21	present	present	VERB
ftr-376	115	22	an	an	DET
ftr-376	115	23	overview	overview	NOUN
ftr-376	115	24	of	of	ADP
ftr-376	115	25	the	the	DET
ftr-376	115	26	work	work	NOUN
ftr-376	115	27	of	of	ADP
ftr-376	115	28	international	international	ADJ
ftr-376	115	29	professional	professional	ADJ
ftr-376	115	30	organizations	organization	NOUN
ftr-376	115	31	up	up	ADP
ftr-376	115	32	to	to	ADP
ftr-376	115	33	that	that	DET
ftr-376	115	34	date	date	NOUN
ftr-376	115	35	and	and	CCONJ
ftr-376	115	36	examine	examine	VERB
ftr-376	115	37	the	the	DET
ftr-376	115	38	manner	manner	NOUN
ftr-376	115	39	in	in	ADP
ftr-376	115	40	which	which	PRON
ftr-376	115	41	international	international	ADJ
ftr-376	115	42	arbitration	arbitration	NOUN
ftr-376	115	43	functions	function	NOUN
ftr-376	115	44	in	in	ADP
ftr-376	115	45	other	other	ADJ
ftr-376	115	46	fields	field	NOUN
ftr-376	115	47	.	.	PUNCT
ftr-376	116	1	if	if	SCONJ
ftr-376	116	2	to	to	PART
ftr-376	116	3	be	be	AUX
ftr-376	116	4	extremely	extremely	ADV
ftr-376	116	5	brief	brief	ADJ
ftr-376	116	6	,	,	PUNCT
ftr-376	116	7	they	they	PRON
ftr-376	116	8	acknowledged	acknowledge	VERB
ftr-376	116	9	that	that	SCONJ
ftr-376	116	10	under	under	ADP
ftr-376	116	11	the	the	DET
ftr-376	116	12	then	then	ADV
ftr-376	116	13	-	-	PUNCT
ftr-376	116	14	existing	exist	VERB
ftr-376	116	15	itts	itt	NOUN
ftr-376	116	16	,	,	PUNCT
ftr-376	116	17	avoiding	avoid	VERB
ftr-376	116	18	double	double	ADJ
ftr-376	116	19	taxation	taxation	NOUN
ftr-376	116	20	was	be	AUX
ftr-376	116	21	not	not	PART
ftr-376	116	22	guaranteed	guarantee	VERB
ftr-376	116	23	and	and	CCONJ
ftr-376	116	24	therefore	therefore	ADV
ftr-376	116	25	recommended	recommend	VERB
ftr-376	116	26	adopting	adopt	VERB
ftr-376	116	27	a	a	DET
ftr-376	116	28	mechanism	mechanism	NOUN
ftr-376	116	29	that	that	PRON
ftr-376	116	30	would	would	AUX
ftr-376	116	31	ensure	ensure	VERB
ftr-376	116	32	a	a	DET
ftr-376	116	33	solution	solution	NOUN
ftr-376	116	34	in	in	ADP
ftr-376	116	35	all	all	PRON
ftr-376	116	36	cases.7	cases.7	NOUN
ftr-376	116	37	despite	despite	SCONJ
ftr-376	116	38	the	the	DET
ftr-376	116	39	logic	logic	NOUN
ftr-376	116	40	upon	upon	SCONJ
ftr-376	116	41	which	which	PRON
ftr-376	116	42	this	this	DET
ftr-376	116	43	recommendation	recommendation	NOUN
ftr-376	116	44	lies	lie	VERB
ftr-376	116	45	,	,	PUNCT
ftr-376	116	46	it	it	PRON
ftr-376	116	47	was	be	AUX
ftr-376	116	48	not	not	PART
ftr-376	116	49	praised	praise	VERB
ftr-376	116	50	by	by	ADP
ftr-376	116	51	the	the	DET
ftr-376	116	52	vast	vast	ADJ
ftr-376	116	53	majority	majority	NOUN
ftr-376	116	54	of	of	ADP
ftr-376	116	55	countries	country	NOUN
ftr-376	116	56	who	who	PRON
ftr-376	116	57	in	in	ADP
ftr-376	116	58	fact	fact	NOUN
ftr-376	116	59	have	have	AUX
ftr-376	116	60	not	not	PART
ftr-376	116	61	adopted	adopt	VERB
ftr-376	116	62	arbitration	arbitration	NOUN
ftr-376	116	63	clauses	clause	NOUN
ftr-376	116	64	in	in	ADP
ftr-376	116	65	their	their	PRON
ftr-376	116	66	itts	itt	NOUN
ftr-376	116	67	to	to	ADP
ftr-376	116	68	this	this	DET
ftr-376	116	69	day	day	NOUN
ftr-376	116	70	.	.	PUNCT
ftr-376	117	1	the	the	DET
ftr-376	117	2	oecd	oecd	PROPN
ftr-376	117	3	committee	committee	PROPN
ftr-376	117	4	on	on	ADP
ftr-376	117	5	fiscal	fiscal	ADJ
ftr-376	117	6	affairs	affair	NOUN
ftr-376	117	7	(	(	PUNCT
ftr-376	117	8	1984	1984	NUM
ftr-376	117	9	)	)	PUNCT
ftr-376	117	10	released	release	VERB
ftr-376	117	11	a	a	DET
ftr-376	117	12	report	report	NOUN
ftr-376	117	13	noting	note	VERB
ftr-376	117	14	:	:	PUNCT
ftr-376	117	15	the	the	DET
ftr-376	117	16	committee	committee	NOUN
ftr-376	117	17	does	do	AUX
ftr-376	117	18	not	not	PART
ftr-376	117	19	,	,	PUNCT
ftr-376	117	20	for	for	ADP
ftr-376	117	21	the	the	DET
ftr-376	117	22	time	time	NOUN
ftr-376	117	23	being	be	AUX
ftr-376	117	24	,	,	PUNCT
ftr-376	117	25	recommend	recommend	VERB
ftr-376	117	26	the	the	DET
ftr-376	117	27	adoption	adoption	NOUN
ftr-376	117	28	of	of	ADP
ftr-376	117	29	a	a	DET
ftr-376	117	30	compulsory	compulsory	ADJ
ftr-376	117	31	arbitration	arbitration	NOUN
ftr-376	117	32	procedure	procedure	NOUN
ftr-376	117	33	to	to	PART
ftr-376	117	34	supersede	supersede	VERB
ftr-376	117	35	or	or	CCONJ
ftr-376	117	36	supplement	supplement	VERB
ftr-376	117	37	the	the	DET
ftr-376	117	38	mutual	mutual	ADJ
ftr-376	117	39	agreement	agreement	NOUN
ftr-376	117	40	procedure	procedure	NOUN
ftr-376	117	41	.	.	PUNCT
ftr-376	118	1	in	in	ADP
ftr-376	118	2	this	this	DET
ftr-376	118	3	view	view	NOUN
ftr-376	118	4	the	the	DET
ftr-376	118	5	need	need	NOUN
ftr-376	118	6	for	for	ADP
ftr-376	118	7	such	such	ADJ
ftr-376	118	8	compulsory	compulsory	ADJ
ftr-376	118	9	arbitration	arbitration	NOUN
ftr-376	118	10	has	have	AUX
ftr-376	118	11	not	not	PART
ftr-376	118	12	been	be	AUX
ftr-376	118	13	demonstrated	demonstrate	VERB
ftr-376	118	14	by	by	ADP
ftr-376	118	15	evidence	evidence	NOUN
ftr-376	118	16	available	available	ADJ
ftr-376	118	17	and	and	CCONJ
ftr-376	118	18	the	the	DET
ftr-376	118	19	adoption	adoption	NOUN
ftr-376	118	20	of	of	ADP
ftr-376	118	21	such	such	DET
ftr-376	118	22	a	a	DET
ftr-376	118	23	procedure	procedure	NOUN
ftr-376	118	24	would	would	AUX
ftr-376	118	25	represent	represent	VERB
ftr-376	118	26	an	an	DET
ftr-376	118	27	unacceptable	unacceptable	ADJ
ftr-376	118	28	surrender	surrender	NOUN
ftr-376	118	29	of	of	ADP
ftr-376	118	30	fiscal	fiscal	ADJ
ftr-376	118	31	sovereignty	sovereignty	NOUN
ftr-376	118	32	.	.	PUNCT
ftr-376	119	1	8	8	NUM
ftr-376	119	2	6	6	NUM
ftr-376	119	3	.	.	PUNCT
ftr-376	120	1	gustaf	gustaf	PROPN
ftr-376	120	2	lindencrona	lindencrona	PROPN
ftr-376	120	3	&	&	CCONJ
ftr-376	120	4	nils	nils	PROPN
ftr-376	120	5	mattsson	mattsson	PROPN
ftr-376	120	6	,	,	PUNCT
ftr-376	120	7	arbitration	arbitration	NOUN
ftr-376	120	8	in	in	ADP
ftr-376	120	9	taxation	taxation	NOUN
ftr-376	120	10	(	(	PUNCT
ftr-376	120	11	1981	1981	NUM
ftr-376	120	12	)	)	PUNCT
ftr-376	120	13	.	.	PUNCT
ftr-376	121	1	7	7	X
ftr-376	121	2	.	.	X
ftr-376	121	3	i	i	PRON
ftr-376	121	4	d.	d.	PROPN
ftr-376	121	5	at	at	ADP
ftr-376	121	6	17	17	NUM
ftr-376	121	7	.	.	PUNCT
ftr-376	122	1	the	the	DET
ftr-376	122	2	authors	author	NOUN
ftr-376	122	3	state	state	VERB
ftr-376	122	4	that	that	SCONJ
ftr-376	122	5	:	:	PUNCT
ftr-376	122	6	“	"	PUNCT
ftr-376	122	7	if	if	SCONJ
ftr-376	122	8	two	two	NUM
ftr-376	122	9	states	state	NOUN
ftr-376	122	10	have	have	AUX
ftr-376	122	11	decided	decide	VERB
ftr-376	122	12	to	to	PART
ftr-376	122	13	conclude	conclude	VERB
ftr-376	122	14	an	an	DET
ftr-376	122	15	agreement	agreement	NOUN
ftr-376	122	16	on	on	ADP
ftr-376	122	17	the	the	DET
ftr-376	122	18	avoidance	avoidance	NOUN
ftr-376	122	19	of	of	ADP
ftr-376	122	20	double	double	ADJ
ftr-376	122	21	taxation	taxation	NOUN
ftr-376	122	22	,	,	PUNCT
ftr-376	122	23	they	they	PRON
ftr-376	122	24	have	have	AUX
ftr-376	122	25	thereby	thereby	ADV
ftr-376	122	26	accepted	accept	VERB
ftr-376	122	27	to	to	PART
ftr-376	122	28	refrain	refrain	VERB
ftr-376	122	29	from	from	ADP
ftr-376	122	30	their	their	PRON
ftr-376	122	31	right	right	NOUN
ftr-376	122	32	of	of	ADP
ftr-376	122	33	taxation	taxation	NOUN
ftr-376	122	34	in	in	ADP
ftr-376	122	35	certain	certain	ADJ
ftr-376	122	36	situations	situation	NOUN
ftr-376	122	37	.	.	PUNCT
ftr-376	123	1	it	it	PRON
ftr-376	123	2	is	be	AUX
ftr-376	123	3	only	only	ADV
ftr-376	123	4	logical	logical	ADJ
ftr-376	123	5	that	that	SCONJ
ftr-376	123	6	the	the	DET
ftr-376	123	7	states	state	NOUN
ftr-376	123	8	find	find	VERB
ftr-376	123	9	solutions	solution	NOUN
ftr-376	123	10	that	that	PRON
ftr-376	123	11	ensure	ensure	VERB
ftr-376	123	12	that	that	SCONJ
ftr-376	123	13	disputes	dispute	NOUN
ftr-376	123	14	on	on	ADP
ftr-376	123	15	the	the	DET
ftr-376	123	16	contents	content	NOUN
ftr-376	123	17	of	of	ADP
ftr-376	123	18	the	the	DET
ftr-376	123	19	agreement	agreement	NOUN
ftr-376	123	20	can	can	AUX
ftr-376	123	21	be	be	AUX
ftr-376	123	22	solved	solve	VERB
ftr-376	123	23	in	in	ADP
ftr-376	123	24	all	all	DET
ftr-376	123	25	situations	situation	NOUN
ftr-376	123	26	.	.	PUNCT
ftr-376	123	27	”	"	PUNCT
ftr-376	124	1	8	8	NUM
ftr-376	124	2	.	.	PUNCT
ftr-376	125	1	oecd	oecd	NOUN
ftr-376	125	2	,	,	PUNCT
ftr-376	125	3	transfer	transfer	NOUN
ftr-376	125	4	pricing	pricing	NOUN
ftr-376	125	5	and	and	CCONJ
ftr-376	125	6	multinational	multinational	ADJ
ftr-376	125	7	enterprises	enterprise	NOUN
ftr-376	125	8	:	:	PUNCT
ftr-376	125	9	three	three	NUM
ftr-376	125	10	taxation	taxation	NOUN
ftr-376	125	11	issues	issue	NOUN
ftr-376	125	12	,	,	PUNCT
ftr-376	125	13	(	(	PUNCT
ftr-376	125	14	1984	1984	NUM
ftr-376	125	15	)	)	PUNCT
ftr-376	125	16	.	.	PUNCT
ftr-376	126	1	see	see	VERB
ftr-376	126	2	also	also	ADV
ftr-376	126	3	karl	karl	PROPN
ftr-376	126	4	koch	koch	PROPN
ftr-376	126	5	,	,	PUNCT
ftr-376	126	6	mutual	mutual	ADJ
ftr-376	126	7	agreement	agreement	NOUN
ftr-376	126	8	-	-	PUNCT
ftr-376	126	9	procedure	procedure	NOUN
ftr-376	126	10	and	and	CCONJ
ftr-376	126	11	practice	practice	NOUN
ftr-376	126	12	,	,	PUNCT
ftr-376	126	13	lxvia	lxvia	ADP
ftr-376	126	14	cahiers	cahier	NOUN
ftr-376	126	15	de	de	PROPN
ftr-376	126	16	droit	droit	PROPN
ftr-376	126	17	fiscal	fiscal	PROPN
ftr-376	126	18	international	international	PROPN
ftr-376	126	19	109	109	NUM
ftr-376	126	20	,	,	PUNCT
ftr-376	126	21	general	general	ADJ
ftr-376	126	22	report	report	NOUN
ftr-376	126	23	to	to	ADP
ftr-376	126	24	the	the	DET
ftr-376	126	25	ifa	ifa	PROPN
ftr-376	126	26	congress	congress	PROPN
ftr-376	126	27	(	(	PUNCT
ftr-376	126	28	1981	1981	NUM
ftr-376	126	29	)	)	PUNCT
ftr-376	126	30	,	,	PUNCT
ftr-376	126	31	at	at	ADP
ftr-376	126	32	125	125	NUM
ftr-376	126	33	:	:	PUNCT
ftr-376	126	34	“	"	PUNCT
ftr-376	126	35	although	although	SCONJ
ftr-376	126	36	there	there	PRON
ftr-376	126	37	has	have	AUX
ftr-376	126	38	long	long	ADV
ftr-376	126	39	been	be	AUX
ftr-376	126	40	a	a	DET
ftr-376	126	41	call	call	NOUN
ftr-376	126	42	for	for	ADP
ftr-376	126	43	the	the	DET
ftr-376	126	44	creation	creation	NOUN
ftr-376	126	45	of	of	ADP
ftr-376	126	46	arbitration	arbitration	NOUN
ftr-376	126	47	710	710	NUM
ftr-376	127	1	florida	florida	PROPN
ftr-376	127	2	tax	tax	NOUN
ftr-376	127	3	review	review	NOUN
ftr-376	128	1	[	[	X
ftr-376	128	2	vol	vol	NOUN
ftr-376	128	3	.	.	PUNCT
ftr-376	128	4	9:8	9:8	NUM
ftr-376	128	5	despite	despite	SCONJ
ftr-376	128	6	this	this	DET
ftr-376	128	7	concern	concern	NOUN
ftr-376	128	8	,	,	PUNCT
ftr-376	128	9	many	many	ADJ
ftr-376	128	10	scholars	scholar	NOUN
ftr-376	128	11	and	and	CCONJ
ftr-376	128	12	non	non	ADJ
ftr-376	128	13	-	-	ADJ
ftr-376	128	14	governmental	governmental	ADJ
ftr-376	128	15	organizations	organization	NOUN
ftr-376	128	16	have	have	AUX
ftr-376	128	17	suggested	suggest	VERB
ftr-376	128	18	mandatory	mandatory	ADJ
ftr-376	128	19	arbitration	arbitration	NOUN
ftr-376	128	20	as	as	ADP
ftr-376	128	21	a	a	DET
ftr-376	128	22	means	means	NOUN
ftr-376	128	23	to	to	PART
ftr-376	128	24	address	address	VERB
ftr-376	128	25	international	international	ADJ
ftr-376	128	26	tax	tax	NOUN
ftr-376	128	27	disputes.9	disputes.9	PROPN
ftr-376	128	28	i	i	PRON
ftr-376	128	29	agree	agree	VERB
ftr-376	128	30	that	that	SCONJ
ftr-376	128	31	an	an	DET
ftr-376	128	32	effectively	effectively	ADV
ftr-376	128	33	functioning	function	VERB
ftr-376	128	34	mandatory	mandatory	ADJ
ftr-376	128	35	and	and	CCONJ
ftr-376	128	36	binding	bind	VERB
ftr-376	128	37	arbitration	arbitration	NOUN
ftr-376	128	38	provision	provision	NOUN
ftr-376	128	39	that	that	PRON
ftr-376	128	40	meets	meet	VERB
ftr-376	128	41	the	the	DET
ftr-376	128	42	goals	goal	NOUN
ftr-376	128	43	of	of	ADP
ftr-376	128	44	the	the	DET
ftr-376	128	45	itt	itt	ADJ
ftr-376	128	46	network	network	NOUN
ftr-376	128	47	would	would	AUX
ftr-376	128	48	constitute	constitute	VERB
ftr-376	128	49	an	an	DET
ftr-376	128	50	appropriate	appropriate	ADJ
ftr-376	128	51	solution	solution	NOUN
ftr-376	128	52	.	.	PUNCT
ftr-376	129	1	whether	whether	SCONJ
ftr-376	129	2	the	the	DET
ftr-376	129	3	current	current	ADJ
ftr-376	129	4	proposals	proposal	NOUN
ftr-376	129	5	fall	fall	VERB
ftr-376	129	6	within	within	ADP
ftr-376	129	7	this	this	DET
ftr-376	129	8	framework	framework	NOUN
ftr-376	129	9	or	or	CCONJ
ftr-376	129	10	not	not	PART
ftr-376	129	11	is	be	AUX
ftr-376	129	12	discussed	discuss	VERB
ftr-376	129	13	below	below	ADV
ftr-376	129	14	.	.	PUNCT
ftr-376	130	1	the	the	DET
ftr-376	130	2	question	question	NOUN
ftr-376	130	3	addressed	address	VERB
ftr-376	130	4	in	in	ADP
ftr-376	130	5	this	this	DET
ftr-376	130	6	sub	sub	NOUN
ftr-376	130	7	-	-	NOUN
ftr-376	130	8	chapter	chapter	NOUN
ftr-376	130	9	could	could	AUX
ftr-376	130	10	be	be	AUX
ftr-376	130	11	approached	approach	VERB
ftr-376	130	12	in	in	ADP
ftr-376	130	13	a	a	DET
ftr-376	130	14	different	different	ADJ
ftr-376	130	15	manner	manner	NOUN
ftr-376	130	16	.	.	PUNCT
ftr-376	131	1	defenders	defender	NOUN
ftr-376	131	2	of	of	ADP
ftr-376	131	3	mandatory	mandatory	ADJ
ftr-376	131	4	arbitration	arbitration	NOUN
ftr-376	131	5	point	point	NOUN
ftr-376	131	6	to	to	ADP
ftr-376	131	7	the	the	DET
ftr-376	131	8	prevention	prevention	NOUN
ftr-376	131	9	of	of	ADP
ftr-376	131	10	double	double	ADJ
ftr-376	131	11	taxation	taxation	NOUN
ftr-376	131	12	as	as	ADP
ftr-376	131	13	the	the	DET
ftr-376	131	14	primary	primary	ADJ
ftr-376	131	15	justification	justification	NOUN
ftr-376	131	16	for	for	ADP
ftr-376	131	17	adopting	adopt	VERB
ftr-376	131	18	it	it	PRON
ftr-376	131	19	.	.	PUNCT
ftr-376	132	1	they	they	PRON
ftr-376	132	2	argue	argue	VERB
ftr-376	132	3	that	that	SCONJ
ftr-376	132	4	improving	improve	VERB
ftr-376	132	5	taxpayer	taxpayer	NOUN
ftr-376	132	6	protection	protection	NOUN
ftr-376	132	7	in	in	ADP
ftr-376	132	8	international	international	ADJ
ftr-376	132	9	tax	tax	NOUN
ftr-376	132	10	matters	matter	NOUN
ftr-376	132	11	will	will	AUX
ftr-376	132	12	facilitate	facilitate	VERB
ftr-376	132	13	cross	cross	ADJ
ftr-376	132	14	-	-	ADJ
ftr-376	132	15	border	border	ADJ
ftr-376	132	16	transactions	transaction	NOUN
ftr-376	132	17	and	and	CCONJ
ftr-376	132	18	flow	flow	NOUN
ftr-376	132	19	of	of	ADP
ftr-376	132	20	capital	capital	NOUN
ftr-376	132	21	and	and	CCONJ
ftr-376	132	22	investment	investment	NOUN
ftr-376	132	23	.	.	PUNCT
ftr-376	133	1	potentially	potentially	ADV
ftr-376	133	2	subjecting	subject	VERB
ftr-376	133	3	taxpayers	taxpayer	NOUN
ftr-376	133	4	to	to	PART
ftr-376	133	5	double	double	ADJ
ftr-376	133	6	taxation	taxation	NOUN
ftr-376	133	7	,	,	PUNCT
ftr-376	133	8	they	they	PRON
ftr-376	133	9	continue	continue	VERB
ftr-376	133	10	,	,	PUNCT
ftr-376	133	11	will	will	AUX
ftr-376	133	12	affect	affect	VERB
ftr-376	133	13	their	their	PRON
ftr-376	133	14	investment	investment	NOUN
ftr-376	133	15	choices	choice	NOUN
ftr-376	133	16	leading	lead	VERB
ftr-376	133	17	to	to	ADP
ftr-376	133	18	a	a	DET
ftr-376	133	19	distortion	distortion	NOUN
ftr-376	133	20	that	that	PRON
ftr-376	133	21	ultimately	ultimately	ADV
ftr-376	133	22	causes	cause	VERB
ftr-376	133	23	inefficiencies	inefficiency	NOUN
ftr-376	133	24	.	.	PUNCT
ftr-376	134	1	the	the	DET
ftr-376	134	2	mandatory	mandatory	ADJ
ftr-376	134	3	and	and	CCONJ
ftr-376	134	4	binding	bind	VERB
ftr-376	134	5	arbitration	arbitration	NOUN
ftr-376	134	6	is	be	AUX
ftr-376	134	7	therefore	therefore	ADV
ftr-376	134	8	offered	offer	VERB
ftr-376	134	9	by	by	ADP
ftr-376	134	10	them	they	PRON
ftr-376	134	11	to	to	PART
ftr-376	134	12	combat	combat	VERB
ftr-376	134	13	this	this	DET
ftr-376	134	14	defect	defect	NOUN
ftr-376	134	15	.	.	PUNCT
ftr-376	135	1	this	this	DET
ftr-376	135	2	analysis	analysis	NOUN
ftr-376	135	3	is	be	AUX
ftr-376	135	4	logical	logical	ADJ
ftr-376	135	5	assuming	assume	VERB
ftr-376	135	6	the	the	DET
ftr-376	135	7	unresolved	unresolved	ADJ
ftr-376	135	8	cases	case	NOUN
ftr-376	135	9	are	be	AUX
ftr-376	135	10	double	double	ADJ
ftr-376	135	11	taxation	taxation	NOUN
ftr-376	135	12	cases	case	NOUN
ftr-376	135	13	.	.	PUNCT
ftr-376	136	1	yet	yet	ADV
ftr-376	136	2	this	this	DET
ftr-376	136	3	assumption	assumption	NOUN
ftr-376	136	4	is	be	AUX
ftr-376	136	5	not	not	PART
ftr-376	136	6	free	free	ADJ
ftr-376	136	7	from	from	ADP
ftr-376	136	8	doubts.10	doubts.10	NOUN
ftr-376	136	9	because	because	SCONJ
ftr-376	136	10	of	of	ADP
ftr-376	136	11	the	the	DET
ftr-376	136	12	secrecy	secrecy	NOUN
ftr-376	136	13	of	of	ADP
ftr-376	136	14	map	map	NOUN
ftr-376	136	15	in	in	ADP
ftr-376	136	16	general	general	ADJ
ftr-376	136	17	,	,	PUNCT
ftr-376	136	18	and	and	CCONJ
ftr-376	136	19	the	the	DET
ftr-376	136	20	lack	lack	NOUN
ftr-376	136	21	of	of	ADP
ftr-376	136	22	detail	detail	NOUN
ftr-376	136	23	as	as	ADP
ftr-376	136	24	to	to	ADP
ftr-376	136	25	why	why	SCONJ
ftr-376	136	26	some	some	DET
ftr-376	136	27	disputes	dispute	NOUN
ftr-376	136	28	remain	remain	VERB
ftr-376	136	29	unresolved	unresolved	ADJ
ftr-376	136	30	and	and	CCONJ
ftr-376	136	31	what	what	PRON
ftr-376	136	32	the	the	DET
ftr-376	136	33	nature	nature	NOUN
ftr-376	136	34	of	of	ADP
ftr-376	136	35	the	the	DET
ftr-376	136	36	disputes	dispute	NOUN
ftr-376	136	37	were	be	AUX
ftr-376	136	38	in	in	ADP
ftr-376	136	39	particular	particular	ADJ
ftr-376	136	40	,	,	PUNCT
ftr-376	136	41	the	the	DET
ftr-376	136	42	process	process	NOUN
ftr-376	136	43	of	of	ADP
ftr-376	136	44	evaluating	evaluate	VERB
ftr-376	136	45	whether	whether	SCONJ
ftr-376	136	46	or	or	CCONJ
ftr-376	136	47	not	not	PART
ftr-376	136	48	the	the	DET
ftr-376	136	49	mandatory	mandatory	ADJ
ftr-376	136	50	arbitration	arbitration	NOUN
ftr-376	136	51	provision	provision	NOUN
ftr-376	136	52	is	be	AUX
ftr-376	136	53	necessary	necessary	ADJ
ftr-376	136	54	is	be	AUX
ftr-376	136	55	more	more	ADV
ftr-376	136	56	complicated	complicated	ADJ
ftr-376	136	57	.	.	PUNCT
ftr-376	137	1	to	to	PART
ftr-376	137	2	illustrate	illustrate	VERB
ftr-376	137	3	this	this	DET
ftr-376	137	4	point	point	NOUN
ftr-376	137	5	assume	assume	VERB
ftr-376	137	6	that	that	SCONJ
ftr-376	137	7	all	all	DET
ftr-376	137	8	unresolved	unresolved	ADJ
ftr-376	137	9	map	map	NOUN
ftr-376	137	10	cases	case	NOUN
ftr-376	137	11	are	be	AUX
ftr-376	137	12	double	double	ADJ
ftr-376	137	13	non	non	ADJ
ftr-376	137	14	-	-	ADJ
ftr-376	137	15	taxation	taxation	ADJ
ftr-376	137	16	cases	case	NOUN
ftr-376	137	17	,	,	PUNCT
ftr-376	137	18	i.e.	i.e.	X
ftr-376	137	19	had	have	AUX
ftr-376	137	20	the	the	DET
ftr-376	137	21	taxpayer	taxpayer	NOUN
ftr-376	137	22	’s	’s	PART
ftr-376	137	23	position	position	NOUN
ftr-376	137	24	been	be	AUX
ftr-376	137	25	adopted	adopt	VERB
ftr-376	137	26	,	,	PUNCT
ftr-376	137	27	the	the	DET
ftr-376	137	28	income	income	NOUN
ftr-376	137	29	would	would	AUX
ftr-376	137	30	have	have	AUX
ftr-376	137	31	been	be	AUX
ftr-376	137	32	under	under	ADV
ftr-376	137	33	-	-	PUNCT
ftr-376	137	34	taxed	tax	VERB
ftr-376	137	35	or	or	CCONJ
ftr-376	137	36	even	even	ADV
ftr-376	137	37	subjected	subject	VERB
ftr-376	137	38	to	to	ADP
ftr-376	137	39	no	no	DET
ftr-376	137	40	tax	tax	NOUN
ftr-376	137	41	at	at	ADV
ftr-376	137	42	all	all	ADV
ftr-376	137	43	.	.	PUNCT
ftr-376	138	1	further	far	ADV
ftr-376	138	2	assume	assume	VERB
ftr-376	138	3	that	that	SCONJ
ftr-376	138	4	one	one	NUM
ftr-376	138	5	of	of	ADP
ftr-376	138	6	the	the	DET
ftr-376	138	7	competent	competent	ADJ
ftr-376	138	8	authorities	authority	NOUN
ftr-376	138	9	was	be	AUX
ftr-376	138	10	unwilling	unwilling	ADJ
ftr-376	138	11	to	to	PART
ftr-376	138	12	settle	settle	VERB
ftr-376	138	13	the	the	DET
ftr-376	138	14	dispute	dispute	NOUN
ftr-376	138	15	through	through	ADP
ftr-376	138	16	map	map	NOUN
ftr-376	138	17	in	in	ADP
ftr-376	138	18	order	order	NOUN
ftr-376	138	19	to	to	PART
ftr-376	138	20	prevent	prevent	VERB
ftr-376	138	21	the	the	DET
ftr-376	138	22	no	no	DET
ftr-376	138	23	-	-	PUNCT
ftr-376	138	24	tax	tax	NOUN
ftr-376	138	25	result	result	NOUN
ftr-376	138	26	.	.	PUNCT
ftr-376	139	1	in	in	ADP
ftr-376	139	2	this	this	DET
ftr-376	139	3	case	case	NOUN
ftr-376	139	4	,	,	PUNCT
ftr-376	139	5	the	the	DET
ftr-376	139	6	“	"	PUNCT
ftr-376	139	7	preventing	prevent	VERB
ftr-376	139	8	double	double	ADJ
ftr-376	139	9	taxation	taxation	NOUN
ftr-376	139	10	”	"	PUNCT
ftr-376	139	11	argument	argument	NOUN
ftr-376	139	12	in	in	ADP
ftr-376	139	13	favor	favor	NOUN
ftr-376	139	14	of	of	ADP
ftr-376	139	15	mandatory	mandatory	ADJ
ftr-376	139	16	and	and	CCONJ
ftr-376	139	17	binding	bind	VERB
ftr-376	139	18	arbitration	arbitration	NOUN
ftr-376	139	19	is	be	AUX
ftr-376	139	20	lost	lose	VERB
ftr-376	139	21	because	because	SCONJ
ftr-376	139	22	the	the	DET
ftr-376	139	23	taxpayer	taxpayer	NOUN
ftr-376	139	24	has	have	AUX
ftr-376	139	25	not	not	PART
ftr-376	139	26	been	be	AUX
ftr-376	139	27	subjected	subject	VERB
ftr-376	139	28	to	to	ADP
ftr-376	139	29	double	double	ADJ
ftr-376	139	30	taxation	taxation	NOUN
ftr-376	139	31	.	.	PUNCT
ftr-376	140	1	this	this	DET
ftr-376	140	2	distinction	distinction	NOUN
ftr-376	140	3	will	will	AUX
ftr-376	140	4	be	be	AUX
ftr-376	140	5	relevant	relevant	ADJ
ftr-376	140	6	to	to	ADP
ftr-376	140	7	the	the	DET
ftr-376	140	8	analysis	analysis	NOUN
ftr-376	140	9	and	and	CCONJ
ftr-376	140	10	the	the	DET
ftr-376	140	11	evaluation	evaluation	NOUN
ftr-376	140	12	of	of	ADP
ftr-376	140	13	the	the	DET
ftr-376	140	14	proposals	proposal	NOUN
ftr-376	140	15	.	.	PUNCT
ftr-376	141	1	in	in	ADP
ftr-376	141	2	the	the	DET
ftr-376	141	3	same	same	ADJ
ftr-376	141	4	manner	manner	NOUN
ftr-376	141	5	that	that	PRON
ftr-376	141	6	preventing	prevent	VERB
ftr-376	141	7	double	double	ADJ
ftr-376	141	8	procedure	procedure	NOUN
ftr-376	141	9	or	or	CCONJ
ftr-376	141	10	an	an	DET
ftr-376	141	11	international	international	ADJ
ftr-376	141	12	court	court	NOUN
ftr-376	141	13	for	for	ADP
ftr-376	141	14	tax	tax	NOUN
ftr-376	141	15	matters	matter	NOUN
ftr-376	141	16	,	,	PUNCT
ftr-376	141	17	the	the	DET
ftr-376	141	18	opposition	opposition	NOUN
ftr-376	141	19	is	be	AUX
ftr-376	141	20	probably	probably	ADV
ftr-376	141	21	too	too	ADV
ftr-376	141	22	strong	strong	ADJ
ftr-376	141	23	.	.	PUNCT
ftr-376	141	24	”	"	PUNCT
ftr-376	142	1	for	for	ADP
ftr-376	142	2	further	further	ADJ
ftr-376	142	3	discussion	discussion	NOUN
ftr-376	142	4	on	on	ADP
ftr-376	142	5	fiscal	fiscal	ADJ
ftr-376	142	6	sovereignty	sovereignty	NOUN
ftr-376	142	7	see	see	VERB
ftr-376	142	8	generally	generally	ADV
ftr-376	142	9	ramon	ramon	PROPN
ftr-376	142	10	j.	j.	PROPN
ftr-376	142	11	jeffery	jeffery	PROPN
ftr-376	142	12	,	,	PUNCT
ftr-376	142	13	the	the	DET
ftr-376	142	14	impact	impact	NOUN
ftr-376	142	15	of	of	ADP
ftr-376	142	16	state	state	NOUN
ftr-376	142	17	sovereignty	sovereignty	NOUN
ftr-376	142	18	on	on	ADP
ftr-376	142	19	global	global	ADJ
ftr-376	142	20	trade	trade	NOUN
ftr-376	142	21	and	and	CCONJ
ftr-376	142	22	international	international	ADJ
ftr-376	142	23	taxation	taxation	NOUN
ftr-376	142	24	,	,	PUNCT
ftr-376	142	25	series	series	NOUN
ftr-376	142	26	of	of	ADP
ftr-376	142	27	international	international	ADJ
ftr-376	142	28	taxation	taxation	NOUN
ftr-376	143	1	no	no	INTJ
ftr-376	143	2	.	.	PROPN
ftr-376	143	3	23	23	NUM
ftr-376	143	4	,	,	PUNCT
ftr-376	143	5	(	(	PUNCT
ftr-376	143	6	kluwer	kluwer	NOUN
ftr-376	143	7	law	law	PROPN
ftr-376	143	8	)	)	PUNCT
ftr-376	143	9	,	,	PUNCT
ftr-376	143	10	(	(	PUNCT
ftr-376	143	11	1999	1999	NUM
ftr-376	143	12	)	)	PUNCT
ftr-376	143	13	.	.	PUNCT
ftr-376	144	1	see	see	VERB
ftr-376	144	2	also	also	ADV
ftr-376	144	3	william	william	PROPN
ftr-376	144	4	w.	w.	PROPN
ftr-376	144	5	park	park	PROPN
ftr-376	144	6	&	&	CCONJ
ftr-376	144	7	david	david	PROPN
ftr-376	144	8	r.	r.	PROPN
ftr-376	144	9	tillinghast	tillinghast	PROPN
ftr-376	144	10	,	,	PUNCT
ftr-376	144	11	income	income	NOUN
ftr-376	144	12	tax	tax	NOUN
ftr-376	144	13	treaty	treaty	NOUN
ftr-376	144	14	arbitration	arbitration	NOUN
ftr-376	144	15	(	(	PUNCT
ftr-376	144	16	sdu	sdu	PROPN
ftr-376	144	17	fiscal	fiscal	PROPN
ftr-376	144	18	)	)	PUNCT
ftr-376	144	19	,	,	PUNCT
ftr-376	144	20	(	(	PUNCT
ftr-376	144	21	2004	2004	NUM
ftr-376	144	22	)	)	PUNCT
ftr-376	144	23	.	.	PUNCT
ftr-376	145	1	see	see	VERB
ftr-376	145	2	also	also	ADV
ftr-376	145	3	tax	tax	NOUN
ftr-376	145	4	notes	note	NOUN
ftr-376	145	5	international	international	PROPN
ftr-376	145	6	’s	’s	PART
ftr-376	145	7	interview	interview	NOUN
ftr-376	145	8	with	with	ADP
ftr-376	145	9	carol	carol	NOUN
ftr-376	145	10	danahoo	danahoo	PROPN
ftr-376	145	11	,	,	PUNCT
ftr-376	145	12	former	former	ADJ
ftr-376	145	13	u.s	u.s	PROPN
ftr-376	145	14	.	.	PROPN
ftr-376	145	15	irs	irs	PROPN
ftr-376	145	16	competent	competent	ADJ
ftr-376	145	17	authority	authority	NOUN
ftr-376	145	18	,	,	PUNCT
ftr-376	145	19	available	available	ADJ
ftr-376	145	20	at	at	ADP
ftr-376	145	21	lexis	lexis	NOUN
ftr-376	145	22	(	(	PUNCT
ftr-376	145	23	2004	2004	NUM
ftr-376	145	24	wtd	wtd	NOUN
ftr-376	145	25	12	12	NUM
ftr-376	145	26	-	-	SYM
ftr-376	145	27	5	5	NUM
ftr-376	145	28	)	)	PUNCT
ftr-376	145	29	(	(	PUNCT
ftr-376	145	30	jan	jan	PROPN
ftr-376	145	31	.	.	PROPN
ftr-376	145	32	19	19	NUM
ftr-376	145	33	,	,	PUNCT
ftr-376	145	34	2004	2004	NUM
ftr-376	145	35	)	)	PUNCT
ftr-376	145	36	.	.	PUNCT
ftr-376	146	1	see	see	VERB
ftr-376	146	2	also	also	ADV
ftr-376	146	3	kevin	kevin	PROPN
ftr-376	146	4	bell	bell	PROPN
ftr-376	146	5	,	,	PUNCT
ftr-376	146	6	germany	germany	PROPN
ftr-376	146	7	-	-	PUNCT
ftr-376	146	8	u.s	u.s	PROPN
ftr-376	146	9	.	.	PROPN
ftr-376	146	10	tax	tax	PROPN
ftr-376	146	11	treaty	treaty	NOUN
ftr-376	146	12	arbitration	arbitration	NOUN
ftr-376	146	13	process	process	NOUN
ftr-376	146	14	addresses	address	NOUN
ftr-376	146	15	sovereignty	sovereignty	NOUN
ftr-376	146	16	issue	issue	NOUN
ftr-376	146	17	,	,	PUNCT
ftr-376	146	18	43	43	NUM
ftr-376	146	19	tax	tax	NOUN
ftr-376	146	20	notes	note	NOUN
ftr-376	146	21	int’l	int’l	NOUN
ftr-376	146	22	214	214	NUM
ftr-376	146	23	(	(	PUNCT
ftr-376	146	24	jul	jul	PROPN
ftr-376	146	25	.	.	PROPN
ftr-376	146	26	17	17	NUM
ftr-376	146	27	,	,	PUNCT
ftr-376	146	28	2006	2006	NUM
ftr-376	146	29	)	)	PUNCT
ftr-376	146	30	.	.	PUNCT
ftr-376	147	1	9	9	X
ftr-376	147	2	.	.	X
ftr-376	147	3	see	see	VERB
ftr-376	147	4	william	william	PROPN
ftr-376	147	5	w.	w.	PROPN
ftr-376	147	6	park	park	PROPN
ftr-376	147	7	,	,	PUNCT
ftr-376	147	8	income	income	NOUN
ftr-376	147	9	tax	tax	NOUN
ftr-376	147	10	treaty	treaty	NOUN
ftr-376	147	11	arbitration	arbitration	NOUN
ftr-376	147	12	,	,	PUNCT
ftr-376	147	13	tax	tax	NOUN
ftr-376	147	14	mgmt	mgmt	NOUN
ftr-376	147	15	.	.	PUNCT
ftr-376	148	1	int’l	int’l	PRON
ftr-376	148	2	j	j	PROPN
ftr-376	148	3	,	,	PUNCT
ftr-376	148	4	31(5	31(5	NUM
ftr-376	148	5	)	)	PUNCT
ftr-376	148	6	,	,	PUNCT
ftr-376	148	7	219	219	NUM
ftr-376	148	8	and	and	CCONJ
ftr-376	148	9	the	the	DET
ftr-376	148	10	references	reference	NOUN
ftr-376	148	11	thereafter	thereafter	ADV
ftr-376	148	12	.	.	PUNCT
ftr-376	149	1	see	see	VERB
ftr-376	149	2	also	also	ADV
ftr-376	149	3	park	park	PROPN
ftr-376	149	4	&	&	CCONJ
ftr-376	149	5	tillinghast	tillinghast	ADJ
ftr-376	149	6	,	,	PUNCT
ftr-376	149	7	supra	supra	PROPN
ftr-376	149	8	note	note	NOUN
ftr-376	149	9	8	8	NUM
ftr-376	149	10	.	.	NOUN
ftr-376	149	11	10	10	NUM
ftr-376	149	12	.	.	PUNCT
ftr-376	150	1	see	see	VERB
ftr-376	150	2	michael	michael	PROPN
ftr-376	150	3	mcintyre	mcintyre	PROPN
ftr-376	150	4	,	,	PUNCT
ftr-376	150	5	comments	comment	NOUN
ftr-376	150	6	on	on	ADP
ftr-376	150	7	the	the	DET
ftr-376	150	8	oecd	oecd	PROPN
ftr-376	150	9	proposal	proposal	NOUN
ftr-376	150	10	for	for	ADP
ftr-376	150	11	secret	secret	ADJ
ftr-376	150	12	and	and	CCONJ
ftr-376	150	13	mandatory	mandatory	ADJ
ftr-376	150	14	arbitration	arbitration	NOUN
ftr-376	150	15	of	of	ADP
ftr-376	150	16	international	international	ADJ
ftr-376	150	17	tax	tax	NOUN
ftr-376	150	18	disputes	dispute	NOUN
ftr-376	150	19	,	,	PUNCT
ftr-376	150	20	7	7	NUM
ftr-376	150	21	fla	fla	NOUN
ftr-376	150	22	.	.	PUNCT
ftr-376	151	1	tax	tax	PROPN
ftr-376	151	2	rev	rev	PROPN
ftr-376	151	3	.	.	PROPN
ftr-376	151	4	622	622	NUM
ftr-376	151	5	.	.	PUNCT
ftr-376	152	1	2009	2009	NUM
ftr-376	152	2	]	]	PUNCT
ftr-376	152	3	mandatory	mandatory	ADJ
ftr-376	152	4	arbitration	arbitration	NOUN
ftr-376	152	5	of	of	ADP
ftr-376	152	6	international	international	ADJ
ftr-376	152	7	tax	tax	NOUN
ftr-376	152	8	disputes	dispute	NOUN
ftr-376	152	9	711	711	NUM
ftr-376	152	10	taxation	taxation	NOUN
ftr-376	152	11	can	can	AUX
ftr-376	152	12	benefit	benefit	VERB
ftr-376	152	13	the	the	DET
ftr-376	152	14	public	public	NOUN
ftr-376	152	15	,	,	PUNCT
ftr-376	152	16	preventing	prevent	VERB
ftr-376	152	17	double	double	ADJ
ftr-376	152	18	non	non	NOUN
ftr-376	152	19	-	-	NOUN
ftr-376	152	20	taxation	taxation	NOUN
ftr-376	152	21	has	have	VERB
ftr-376	152	22	a	a	DET
ftr-376	152	23	similar	similar	ADJ
ftr-376	152	24	positive	positive	ADJ
ftr-376	152	25	effect	effect	NOUN
ftr-376	152	26	.	.	PUNCT
ftr-376	153	1	double	double	ADJ
ftr-376	153	2	non	non	ADJ
ftr-376	153	3	-	-	NOUN
ftr-376	153	4	taxation	taxation	NOUN
ftr-376	153	5	causes	cause	VERB
ftr-376	153	6	economic	economic	ADJ
ftr-376	153	7	distortions	distortion	NOUN
ftr-376	153	8	as	as	ADV
ftr-376	153	9	well	well	ADV
ftr-376	153	10	.	.	PUNCT
ftr-376	154	1	if	if	SCONJ
ftr-376	154	2	the	the	DET
ftr-376	154	3	unresolved	unresolved	ADJ
ftr-376	154	4	cases	case	NOUN
ftr-376	154	5	are	be	AUX
ftr-376	154	6	double	double	ADJ
ftr-376	154	7	non	non	ADJ
ftr-376	154	8	-	-	ADJ
ftr-376	154	9	taxation	taxation	ADJ
ftr-376	154	10	cases	case	NOUN
ftr-376	154	11	,	,	PUNCT
ftr-376	154	12	this	this	PRON
ftr-376	154	13	may	may	AUX
ftr-376	154	14	question	question	VERB
ftr-376	154	15	the	the	DET
ftr-376	154	16	need	need	NOUN
ftr-376	154	17	for	for	ADP
ftr-376	154	18	a	a	DET
ftr-376	154	19	mandatory	mandatory	ADJ
ftr-376	154	20	and	and	CCONJ
ftr-376	154	21	binding	bind	VERB
ftr-376	154	22	arbitration	arbitration	NOUN
ftr-376	154	23	provision	provision	NOUN
ftr-376	154	24	.	.	PUNCT
ftr-376	155	1	c.	c.	NOUN
ftr-376	155	2	defining	define	VERB
ftr-376	155	3	the	the	DET
ftr-376	155	4	goals	goal	NOUN
ftr-376	155	5	of	of	ADP
ftr-376	155	6	arbitration	arbitration	NOUN
ftr-376	155	7	in	in	ADP
ftr-376	155	8	the	the	DET
ftr-376	155	9	international	international	ADJ
ftr-376	155	10	tax	tax	NOUN
ftr-376	155	11	arena	arena	NOUN
ftr-376	155	12	:	:	PUNCT
ftr-376	155	13	in	in	ADP
ftr-376	155	14	1927	1927	NUM
ftr-376	155	15	the	the	DET
ftr-376	155	16	league	league	NOUN
ftr-376	155	17	of	of	ADP
ftr-376	155	18	nations	nation	NOUN
ftr-376	155	19	took	take	VERB
ftr-376	155	20	the	the	DET
ftr-376	155	21	following	following	ADJ
ftr-376	155	22	position:11	position:11	PROPN
ftr-376	155	23	from	from	ADP
ftr-376	155	24	the	the	DET
ftr-376	155	25	very	very	ADJ
ftr-376	155	26	outset	outset	NOUN
ftr-376	155	27	,	,	PUNCT
ftr-376	155	28	the	the	DET
ftr-376	155	29	committee	committee	NOUN
ftr-376	155	30	realized	realize	VERB
ftr-376	155	31	the	the	DET
ftr-376	155	32	necessity	necessity	NOUN
ftr-376	155	33	of	of	ADP
ftr-376	155	34	dealing	deal	VERB
ftr-376	155	35	with	with	ADP
ftr-376	155	36	questions	question	NOUN
ftr-376	155	37	of	of	ADP
ftr-376	155	38	tax	tax	NOUN
ftr-376	155	39	evasion	evasion	NOUN
ftr-376	155	40	and	and	CCONJ
ftr-376	155	41	double	double	ADJ
ftr-376	155	42	taxation	taxation	NOUN
ftr-376	155	43	in	in	ADP
ftr-376	155	44	co	co	NOUN
ftr-376	155	45	-	-	NOUN
ftr-376	155	46	ordination	ordination	NOUN
ftr-376	155	47	with	with	ADP
ftr-376	155	48	each	each	DET
ftr-376	155	49	other	other	ADJ
ftr-376	155	50	.	.	PUNCT
ftr-376	156	1	it	it	PRON
ftr-376	156	2	is	be	AUX
ftr-376	156	3	highly	highly	ADV
ftr-376	156	4	desirable	desirable	ADJ
ftr-376	156	5	that	that	SCONJ
ftr-376	156	6	states	state	NOUN
ftr-376	156	7	should	should	AUX
ftr-376	156	8	come	come	VERB
ftr-376	156	9	to	to	ADP
ftr-376	156	10	an	an	DET
ftr-376	156	11	agreement	agreement	NOUN
ftr-376	156	12	with	with	ADP
ftr-376	156	13	a	a	DET
ftr-376	156	14	view	view	NOUN
ftr-376	156	15	to	to	ADP
ftr-376	156	16	ensuring	ensure	VERB
ftr-376	156	17	that	that	SCONJ
ftr-376	156	18	a	a	DET
ftr-376	156	19	taxpayer	taxpayer	NOUN
ftr-376	156	20	shall	shall	AUX
ftr-376	156	21	not	not	PART
ftr-376	156	22	be	be	AUX
ftr-376	156	23	taxed	tax	VERB
ftr-376	156	24	on	on	ADP
ftr-376	156	25	the	the	DET
ftr-376	156	26	same	same	ADJ
ftr-376	156	27	income	income	NOUN
ftr-376	156	28	by	by	ADP
ftr-376	156	29	a	a	DET
ftr-376	156	30	number	number	NOUN
ftr-376	156	31	of	of	ADP
ftr-376	156	32	different	different	ADJ
ftr-376	156	33	countries	country	NOUN
ftr-376	156	34	,	,	PUNCT
ftr-376	156	35	and	and	CCONJ
ftr-376	156	36	it	it	PRON
ftr-376	156	37	seems	seem	VERB
ftr-376	156	38	equally	equally	ADV
ftr-376	156	39	desirable	desirable	ADJ
ftr-376	156	40	that	that	SCONJ
ftr-376	156	41	such	such	ADJ
ftr-376	156	42	international	international	ADJ
ftr-376	156	43	cooperation	cooperation	NOUN
ftr-376	156	44	,	,	PUNCT
ftr-376	156	45	should	should	AUX
ftr-376	156	46	prevent	prevent	VERB
ftr-376	156	47	certain	certain	ADJ
ftr-376	156	48	incomes	income	NOUN
ftr-376	156	49	form	form	NOUN
ftr-376	156	50	escaping	escape	VERB
ftr-376	156	51	taxation	taxation	NOUN
ftr-376	156	52	altogether	altogether	ADV
ftr-376	156	53	.	.	PUNCT
ftr-376	157	1	the	the	DET
ftr-376	157	2	most	most	ADV
ftr-376	157	3	elementary	elementary	ADJ
ftr-376	157	4	and	and	CCONJ
ftr-376	157	5	undisputed	undisputed	ADJ
ftr-376	157	6	principles	principle	NOUN
ftr-376	157	7	of	of	ADP
ftr-376	157	8	fiscal	fiscal	ADJ
ftr-376	157	9	justice	justice	NOUN
ftr-376	157	10	,	,	PUNCT
ftr-376	157	11	therefore	therefore	ADV
ftr-376	157	12	,	,	PUNCT
ftr-376	157	13	required	require	VERB
ftr-376	157	14	that	that	SCONJ
ftr-376	157	15	the	the	DET
ftr-376	157	16	experts	expert	NOUN
ftr-376	157	17	should	should	AUX
ftr-376	157	18	devise	devise	VERB
ftr-376	157	19	a	a	DET
ftr-376	157	20	scheme	scheme	NOUN
ftr-376	157	21	whereby	whereby	SCONJ
ftr-376	157	22	all	all	DET
ftr-376	157	23	incomes	income	NOUN
ftr-376	157	24	would	would	AUX
ftr-376	157	25	be	be	AUX
ftr-376	157	26	taxed	tax	VERB
ftr-376	157	27	once	once	ADV
ftr-376	157	28	,	,	PUNCT
ftr-376	157	29	and	and	CCONJ
ftr-376	157	30	once	once	ADV
ftr-376	157	31	only	only	ADV
ftr-376	157	32	.	.	PUNCT
ftr-376	158	1	this	this	DET
ftr-376	158	2	principal	principal	NOUN
ftr-376	158	3	is	be	AUX
ftr-376	158	4	referred	refer	VERB
ftr-376	158	5	to	to	ADP
ftr-376	158	6	in	in	ADP
ftr-376	158	7	the	the	DET
ftr-376	158	8	literature	literature	NOUN
ftr-376	158	9	as	as	ADP
ftr-376	158	10	the	the	DET
ftr-376	158	11	“	"	PUNCT
ftr-376	158	12	single	single	ADJ
ftr-376	158	13	tax	tax	NOUN
ftr-376	158	14	principal	principal	NOUN
ftr-376	158	15	”	"	PUNCT
ftr-376	158	16	and	and	CCONJ
ftr-376	158	17	apparently	apparently	ADV
ftr-376	158	18	,	,	PUNCT
ftr-376	158	19	it	it	PRON
ftr-376	158	20	enjoys	enjoy	VERB
ftr-376	158	21	the	the	DET
ftr-376	158	22	support	support	NOUN
ftr-376	158	23	of	of	ADP
ftr-376	158	24	many	many	ADJ
ftr-376	158	25	countries	country	NOUN
ftr-376	158	26	,	,	PUNCT
ftr-376	158	27	academics	academic	NOUN
ftr-376	158	28	and	and	CCONJ
ftr-376	158	29	organizations.12	organizations.12	NOUN
ftr-376	158	30	this	this	PRON
ftr-376	158	31	is	be	AUX
ftr-376	158	32	the	the	DET
ftr-376	158	33	oecd	oecd	PROPN
ftr-376	158	34	’s	’s	PART
ftr-376	158	35	position	position	NOUN
ftr-376	158	36	as	as	ADP
ftr-376	158	37	well.13	well.13	NOUN
ftr-376	158	38	this	this	DET
ftr-376	158	39	principal	principal	NOUN
ftr-376	158	40	is	be	AUX
ftr-376	158	41	a	a	DET
ftr-376	158	42	11	11	NUM
ftr-376	158	43	.	.	PUNCT
ftr-376	159	1	see	see	VERB
ftr-376	159	2	league	league	PROPN
ftr-376	159	3	of	of	ADP
ftr-376	159	4	nations	nation	NOUN
ftr-376	159	5	,	,	PUNCT
ftr-376	159	6	double	double	ADJ
ftr-376	159	7	taxation	taxation	NOUN
ftr-376	159	8	and	and	CCONJ
ftr-376	159	9	tax	tax	NOUN
ftr-376	159	10	evasion	evasion	NOUN
ftr-376	159	11	–	–	PUNCT
ftr-376	159	12	report	report	NOUN
ftr-376	159	13	presented	present	VERB
ftr-376	159	14	by	by	ADP
ftr-376	159	15	the	the	DET
ftr-376	159	16	committee	committee	NOUN
ftr-376	159	17	of	of	ADP
ftr-376	159	18	technical	technical	ADJ
ftr-376	159	19	experts	expert	NOUN
ftr-376	159	20	on	on	ADP
ftr-376	159	21	double	double	ADJ
ftr-376	159	22	taxation	taxation	NOUN
ftr-376	159	23	and	and	CCONJ
ftr-376	159	24	tax	tax	NOUN
ftr-376	159	25	evasion	evasion	NOUN
ftr-376	159	26	,	,	PUNCT
ftr-376	159	27	league	league	NOUN
ftr-376	159	28	of	of	ADP
ftr-376	159	29	nations	nations	PROPN
ftr-376	159	30	doc	doc	PROPN
ftr-376	159	31	.	.	PROPN
ftr-376	160	1	g.	g.	PROPN
ftr-376	160	2	216	216	NUM
ftr-376	160	3	m.	m.	NOUN
ftr-376	160	4	85	85	NUM
ftr-376	160	5	.	.	PUNCT
ftr-376	161	1	ιι	ιι	X
ftr-376	161	2	(	(	PUNCT
ftr-376	161	3	geneva	geneva	PROPN
ftr-376	161	4	,	,	PUNCT
ftr-376	161	5	april	april	PROPN
ftr-376	161	6	1927	1927	NUM
ftr-376	161	7	)	)	PUNCT
ftr-376	161	8	.	.	PUNCT
ftr-376	162	1	see	see	VERB
ftr-376	162	2	also	also	ADV
ftr-376	162	3	cole	cole	PROPN
ftr-376	162	4	,	,	PUNCT
ftr-376	162	5	venuti	venuti	PROPN
ftr-376	162	6	,	,	PUNCT
ftr-376	162	7	gordon	gordon	PROPN
ftr-376	162	8	and	and	CCONJ
ftr-376	162	9	croker	croker	NOUN
ftr-376	162	10	,	,	PUNCT
ftr-376	162	11	income	income	NOUN
ftr-376	162	12	:	:	PUNCT
ftr-376	162	13	income	income	NOUN
ftr-376	162	14	tax	tax	NOUN
ftr-376	162	15	treaties	treaty	NOUN
ftr-376	162	16	–	–	PUNCT
ftr-376	162	17	administrative	administrative	ADJ
ftr-376	162	18	and	and	CCONJ
ftr-376	162	19	competent	competent	ADJ
ftr-376	162	20	authority	authority	NOUN
ftr-376	162	21	aspects	aspect	NOUN
ftr-376	162	22	,	,	PUNCT
ftr-376	162	23	940	940	NUM
ftr-376	162	24	t.m	t.m	PROPN
ftr-376	162	25	.	.	PROPN
ftr-376	162	26	,	,	PUNCT
ftr-376	162	27	at	at	ADP
ftr-376	162	28	a-1	a-1	PROPN
ftr-376	162	29	:	:	PUNCT
ftr-376	162	30	“	"	PUNCT
ftr-376	162	31	the	the	DET
ftr-376	162	32	most	most	ADV
ftr-376	162	33	important	important	ADJ
ftr-376	162	34	functions	function	NOUN
ftr-376	162	35	(	(	PUNCT
ftr-376	162	36	of	of	ADP
ftr-376	162	37	tax	tax	NOUN
ftr-376	162	38	treaties	treaty	NOUN
ftr-376	162	39	)	)	PUNCT
ftr-376	162	40	are	be	AUX
ftr-376	162	41	(	(	PUNCT
ftr-376	162	42	i	i	NOUN
ftr-376	162	43	)	)	PUNCT
ftr-376	162	44	to	to	PART
ftr-376	162	45	avoid	avoid	VERB
ftr-376	162	46	double	double	ADJ
ftr-376	162	47	taxation	taxation	NOUN
ftr-376	162	48	of	of	ADP
ftr-376	162	49	income	income	NOUN
ftr-376	162	50	…	…	PUNCT
ftr-376	162	51	(	(	PUNCT
ftr-376	162	52	iii	iii	NOUN
ftr-376	162	53	)	)	PUNCT
ftr-376	162	54	to	to	PART
ftr-376	162	55	assist	assist	VERB
ftr-376	162	56	in	in	ADP
ftr-376	162	57	the	the	DET
ftr-376	162	58	prevention	prevention	NOUN
ftr-376	162	59	of	of	ADP
ftr-376	162	60	tax	tax	NOUN
ftr-376	162	61	avoidance	avoidance	NOUN
ftr-376	162	62	and	and	CCONJ
ftr-376	162	63	tax	tax	NOUN
ftr-376	162	64	evasion	evasion	NOUN
ftr-376	162	65	.	.	PUNCT
ftr-376	162	66	”	"	PUNCT
ftr-376	163	1	12	12	NUM
ftr-376	163	2	.	.	PUNCT
ftr-376	164	1	see	see	AUX
ftr-376	164	2	generally	generally	ADV
ftr-376	164	3	reuven	reuven	VERB
ftr-376	164	4	avi	avi	NOUN
ftr-376	164	5	-	-	PUNCT
ftr-376	164	6	yonah	yonah	ADJ
ftr-376	164	7	,	,	PUNCT
ftr-376	164	8	international	international	ADJ
ftr-376	164	9	tax	tax	NOUN
ftr-376	164	10	as	as	ADP
ftr-376	164	11	international	international	ADJ
ftr-376	164	12	law	law	NOUN
ftr-376	164	13	,	,	PUNCT
ftr-376	164	14	law	law	PROPN
ftr-376	164	15	&	&	CCONJ
ftr-376	164	16	economics	economics	PROPN
ftr-376	164	17	working	working	PROPN
ftr-376	164	18	paper	paper	NOUN
ftr-376	164	19	series	series	NOUN
ftr-376	164	20	,	,	PUNCT
ftr-376	164	21	7	7	NUM
ftr-376	164	22	-	-	SYM
ftr-376	164	23	13	13	NUM
ftr-376	164	24	(	(	PUNCT
ftr-376	164	25	2004	2004	NUM
ftr-376	164	26	)	)	PUNCT
ftr-376	164	27	.	.	PUNCT
ftr-376	165	1	see	see	AUX
ftr-376	165	2	also	also	ADV
ftr-376	165	3	reuven	reuven	VERB
ftr-376	165	4	aviyonah	aviyonah	PROPN
ftr-376	165	5	,	,	PUNCT
ftr-376	165	6	international	international	ADJ
ftr-376	165	7	tax	tax	NOUN
ftr-376	165	8	as	as	ADP
ftr-376	165	9	international	international	ADJ
ftr-376	165	10	law	law	NOUN
ftr-376	165	11	-	-	PUNCT
ftr-376	165	12	an	an	DET
ftr-376	165	13	analysis	analysis	NOUN
ftr-376	165	14	of	of	ADP
ftr-376	165	15	the	the	DET
ftr-376	165	16	international	international	ADJ
ftr-376	165	17	tax	tax	NOUN
ftr-376	165	18	regime	regime	NOUN
ftr-376	165	19	,	,	PUNCT
ftr-376	165	20	cambridge	cambridge	PROPN
ftr-376	165	21	tax	tax	PROPN
ftr-376	165	22	law	law	NOUN
ftr-376	165	23	series	series	NOUN
ftr-376	165	24	,	,	PUNCT
ftr-376	165	25	(	(	PUNCT
ftr-376	165	26	2007	2007	NUM
ftr-376	165	27	)	)	PUNCT
ftr-376	165	28	at	at	ADP
ftr-376	165	29	8	8	NUM
ftr-376	165	30	:	:	PUNCT
ftr-376	165	31	income	income	NOUN
ftr-376	165	32	from	from	ADP
ftr-376	165	33	cross	cross	ADJ
ftr-376	165	34	-	-	ADJ
ftr-376	165	35	border	border	ADJ
ftr-376	165	36	transactions	transaction	NOUN
ftr-376	165	37	should	should	AUX
ftr-376	165	38	be	be	AUX
ftr-376	165	39	subject	subject	ADJ
ftr-376	165	40	to	to	ADP
ftr-376	165	41	tax	tax	NOUN
ftr-376	165	42	once	once	ADV
ftr-376	165	43	(	(	PUNCT
ftr-376	165	44	i.e.	i.e.	X
ftr-376	165	45	,	,	PUNCT
ftr-376	165	46	neither	neither	CCONJ
ftr-376	165	47	more	more	ADJ
ftr-376	165	48	nor	nor	CCONJ
ftr-376	165	49	less	less	ADJ
ftr-376	165	50	than	than	ADP
ftr-376	165	51	once	once	ADV
ftr-376	165	52	)	)	PUNCT
ftr-376	165	53	.	.	PUNCT
ftr-376	166	1	the	the	DET
ftr-376	166	2	single	single	ADJ
ftr-376	166	3	tax	tax	NOUN
ftr-376	166	4	principle	principle	NOUN
ftr-376	166	5	thus	thus	ADV
ftr-376	166	6	incorporates	incorporate	VERB
ftr-376	166	7	the	the	DET
ftr-376	166	8	traditional	traditional	ADJ
ftr-376	166	9	goal	goal	NOUN
ftr-376	166	10	of	of	ADP
ftr-376	166	11	avoiding	avoid	VERB
ftr-376	166	12	double	double	ADJ
ftr-376	166	13	taxation	taxation	NOUN
ftr-376	166	14	,	,	PUNCT
ftr-376	166	15	which	which	PRON
ftr-376	166	16	was	be	AUX
ftr-376	166	17	the	the	DET
ftr-376	166	18	main	main	ADJ
ftr-376	166	19	motive	motive	NOUN
ftr-376	166	20	for	for	ADP
ftr-376	166	21	setting	set	VERB
ftr-376	166	22	up	up	ADP
ftr-376	166	23	the	the	DET
ftr-376	166	24	international	international	ADJ
ftr-376	166	25	tax	tax	NOUN
ftr-376	166	26	regime	regime	NOUN
ftr-376	166	27	in	in	ADP
ftr-376	166	28	the	the	DET
ftr-376	166	29	1920s	1920	NOUN
ftr-376	166	30	and	and	CCONJ
ftr-376	166	31	1930s	1930	NOUN
ftr-376	166	32	.	.	PUNCT
ftr-376	167	1	taxing	tax	VERB
ftr-376	167	2	crossborder	crossborder	NOUN
ftr-376	167	3	income	income	NOUN
ftr-376	167	4	once	once	ADV
ftr-376	167	5	also	also	ADV
ftr-376	167	6	means	mean	VERB
ftr-376	167	7	,	,	PUNCT
ftr-376	167	8	however	however	ADV
ftr-376	167	9	,	,	PUNCT
ftr-376	167	10	that	that	SCONJ
ftr-376	167	11	it	it	PRON
ftr-376	167	12	should	should	AUX
ftr-376	167	13	not	not	PART
ftr-376	167	14	be	be	AUX
ftr-376	167	15	under	under	ADV
ftr-376	167	16	-	-	PUNCT
ftr-376	167	17	taxed	tax	VERB
ftr-376	167	18	or	or	CCONJ
ftr-376	167	19	(	(	PUNCT
ftr-376	167	20	at	at	ADP
ftr-376	167	21	the	the	DET
ftr-376	167	22	extreme	extreme	NOUN
ftr-376	167	23	)	)	PUNCT
ftr-376	167	24	be	be	AUX
ftr-376	167	25	subject	subject	ADJ
ftr-376	167	26	to	to	ADP
ftr-376	167	27	no	no	DET
ftr-376	167	28	tax	tax	NOUN
ftr-376	167	29	at	at	ADV
ftr-376	167	30	all	all	ADV
ftr-376	167	31	.	.	PUNCT
ftr-376	168	1	712	712	NUM
ftr-376	168	2	florida	florida	PROPN
ftr-376	168	3	tax	tax	NOUN
ftr-376	168	4	review	review	NOUN
ftr-376	168	5	[	[	X
ftr-376	168	6	vol	vol	NOUN
ftr-376	168	7	.	.	NOUN
ftr-376	168	8	9:8	9:8	NUM
ftr-376	169	1	manifestation	manifestation	NOUN
ftr-376	169	2	of	of	ADP
ftr-376	169	3	the	the	DET
ftr-376	169	4	two	two	NUM
ftr-376	169	5	identified	identify	VERB
ftr-376	169	6	primary	primary	ADJ
ftr-376	169	7	goals	goal	NOUN
ftr-376	169	8	of	of	ADP
ftr-376	169	9	the	the	DET
ftr-376	169	10	itts	itt	NOUN
ftr-376	169	11	:	:	PUNCT
ftr-376	169	12	preventing	prevent	VERB
ftr-376	169	13	double	double	ADJ
ftr-376	169	14	taxation	taxation	NOUN
ftr-376	169	15	as	as	ADV
ftr-376	169	16	well	well	ADV
ftr-376	169	17	as	as	ADP
ftr-376	169	18	double	double	ADJ
ftr-376	169	19	non	non	NOUN
ftr-376	169	20	-	-	NOUN
ftr-376	169	21	taxation	taxation	NOUN
ftr-376	169	22	.	.	PUNCT
ftr-376	170	1	i	i	PRON
ftr-376	170	2	believe	believe	VERB
ftr-376	170	3	that	that	SCONJ
ftr-376	170	4	the	the	DET
ftr-376	170	5	mandatory	mandatory	ADJ
ftr-376	170	6	and	and	CCONJ
ftr-376	170	7	binding	bind	VERB
ftr-376	170	8	arbitration	arbitration	NOUN
ftr-376	170	9	provisions	provision	NOUN
ftr-376	170	10	,	,	PUNCT
ftr-376	170	11	as	as	ADP
ftr-376	170	12	an	an	DET
ftr-376	170	13	inherent	inherent	ADJ
ftr-376	170	14	part	part	NOUN
ftr-376	170	15	of	of	ADP
ftr-376	170	16	the	the	DET
ftr-376	170	17	treaties	treaty	NOUN
ftr-376	170	18	,	,	PUNCT
ftr-376	170	19	should	should	AUX
ftr-376	170	20	participate	participate	VERB
ftr-376	170	21	in	in	ADP
ftr-376	170	22	fulfilling	fulfil	VERB
ftr-376	170	23	these	these	DET
ftr-376	170	24	primary	primary	ADJ
ftr-376	170	25	goals.14	goals.14	NOUN
ftr-376	170	26	in	in	ADP
ftr-376	170	27	order	order	NOUN
ftr-376	170	28	for	for	SCONJ
ftr-376	170	29	this	this	PRON
ftr-376	170	30	to	to	PART
ftr-376	170	31	be	be	AUX
ftr-376	170	32	possible	possible	ADJ
ftr-376	170	33	,	,	PUNCT
ftr-376	170	34	the	the	DET
ftr-376	170	35	provision	provision	NOUN
ftr-376	170	36	should	should	AUX
ftr-376	170	37	meet	meet	VERB
ftr-376	170	38	a	a	DET
ftr-376	170	39	two	two	NUM
ftr-376	170	40	-	-	PUNCT
ftr-376	170	41	part	part	NOUN
ftr-376	170	42	evaluation	evaluation	NOUN
ftr-376	170	43	test	test	NOUN
ftr-376	170	44	.	.	PUNCT
ftr-376	171	1	first	first	ADV
ftr-376	171	2	,	,	PUNCT
ftr-376	171	3	it	it	PRON
ftr-376	171	4	should	should	AUX
ftr-376	171	5	fit	fit	VERB
ftr-376	171	6	within	within	ADP
ftr-376	171	7	the	the	DET
ftr-376	171	8	overall	overall	ADJ
ftr-376	171	9	itt	itt	ADJ
ftr-376	171	10	network	network	NOUN
ftr-376	171	11	which	which	PRON
ftr-376	171	12	basically	basically	ADV
ftr-376	171	13	means	mean	VERB
ftr-376	171	14	that	that	SCONJ
ftr-376	171	15	the	the	DET
ftr-376	171	16	provision	provision	NOUN
ftr-376	171	17	should	should	AUX
ftr-376	171	18	facilitate	facilitate	VERB
ftr-376	171	19	achieving	achieve	VERB
ftr-376	171	20	these	these	DET
ftr-376	171	21	primary	primary	ADJ
ftr-376	171	22	goals	goal	NOUN
ftr-376	171	23	.	.	PUNCT
ftr-376	172	1	second	second	ADJ
ftr-376	172	2	,	,	PUNCT
ftr-376	172	3	the	the	DET
ftr-376	172	4	provision	provision	NOUN
ftr-376	172	5	should	should	AUX
ftr-376	172	6	be	be	AUX
ftr-376	172	7	able	able	ADJ
ftr-376	172	8	to	to	PART
ftr-376	172	9	function	function	VERB
ftr-376	172	10	in	in	ADP
ftr-376	172	11	a	a	DET
ftr-376	172	12	manner	manner	NOUN
ftr-376	172	13	that	that	PRON
ftr-376	172	14	resolves	resolve	VERB
ftr-376	172	15	disputes	dispute	NOUN
ftr-376	172	16	.	.	PUNCT
ftr-376	173	1	the	the	DET
ftr-376	173	2	first	first	ADJ
ftr-376	173	3	part	part	NOUN
ftr-376	173	4	of	of	ADP
ftr-376	173	5	this	this	DET
ftr-376	173	6	test	test	NOUN
ftr-376	173	7	addresses	address	VERB
ftr-376	173	8	a	a	DET
ftr-376	173	9	legal	legal	ADJ
ftr-376	173	10	concern	concern	NOUN
ftr-376	173	11	and	and	CCONJ
ftr-376	173	12	the	the	DET
ftr-376	173	13	second	second	ADJ
ftr-376	173	14	part	part	NOUN
ftr-376	173	15	is	be	AUX
ftr-376	173	16	a	a	DET
ftr-376	173	17	technical	technical	ADJ
ftr-376	173	18	one	one	NUM
ftr-376	173	19	.	.	PUNCT
ftr-376	174	1	the	the	DET
ftr-376	174	2	success	success	NOUN
ftr-376	174	3	of	of	ADP
ftr-376	174	4	a	a	DET
ftr-376	174	5	mandatory	mandatory	ADJ
ftr-376	174	6	and	and	CCONJ
ftr-376	174	7	binding	bind	VERB
ftr-376	174	8	arbitration	arbitration	NOUN
ftr-376	174	9	provision	provision	NOUN
ftr-376	174	10	is	be	AUX
ftr-376	174	11	dependent	dependent	ADJ
ftr-376	174	12	on	on	ADP
ftr-376	174	13	meeting	meet	VERB
ftr-376	174	14	both	both	DET
ftr-376	174	15	parts	part	NOUN
ftr-376	174	16	of	of	ADP
ftr-376	174	17	this	this	DET
ftr-376	174	18	test	test	NOUN
ftr-376	174	19	.	.	PUNCT
ftr-376	175	1	see	see	VERB
ftr-376	175	2	also	also	ADV
ftr-376	175	3	joint	joint	ADJ
ftr-376	175	4	committee	committee	NOUN
ftr-376	175	5	on	on	ADP
ftr-376	175	6	taxation	taxation	NOUN
ftr-376	175	7	,	,	PUNCT
ftr-376	175	8	testimony	testimony	NOUN
ftr-376	175	9	of	of	ADP
ftr-376	175	10	the	the	DET
ftr-376	175	11	staff	staff	NOUN
ftr-376	175	12	of	of	ADP
ftr-376	175	13	the	the	DET
ftr-376	175	14	joint	joint	ADJ
ftr-376	175	15	committee	committee	NOUN
ftr-376	175	16	on	on	ADP
ftr-376	175	17	taxation	taxation	NOUN
ftr-376	175	18	before	before	ADP
ftr-376	175	19	the	the	DET
ftr-376	175	20	senate	senate	PROPN
ftr-376	175	21	committee	committee	PROPN
ftr-376	175	22	on	on	ADP
ftr-376	175	23	foreign	foreign	ADJ
ftr-376	175	24	relations	relation	NOUN
ftr-376	175	25	hearing	hearing	NOUN
ftr-376	175	26	on	on	ADP
ftr-376	175	27	the	the	DET
ftr-376	175	28	proposed	propose	VERB
ftr-376	175	29	tax	tax	NOUN
ftr-376	175	30	treaty	treaty	NOUN
ftr-376	175	31	with	with	ADP
ftr-376	175	32	belgium	belgium	NOUN
ftr-376	175	33	and	and	CCONJ
ftr-376	175	34	the	the	DET
ftr-376	175	35	proposed	propose	VERB
ftr-376	175	36	tax	tax	NOUN
ftr-376	175	37	protocols	protocol	NOUN
ftr-376	175	38	with	with	ADP
ftr-376	175	39	denmark	denmark	PROPN
ftr-376	175	40	,	,	PUNCT
ftr-376	175	41	finland	finland	PROPN
ftr-376	175	42	,	,	PUNCT
ftr-376	175	43	and	and	CCONJ
ftr-376	175	44	germany	germany	PROPN
ftr-376	175	45	(	(	PUNCT
ftr-376	175	46	jcx-51	jcx-51	PROPN
ftr-376	175	47	-	-	PUNCT
ftr-376	175	48	07	07	NUM
ftr-376	175	49	)	)	PUNCT
ftr-376	175	50	,	,	PUNCT
ftr-376	175	51	(	(	PUNCT
ftr-376	175	52	jul	jul	PROPN
ftr-376	175	53	.	.	PROPN
ftr-376	175	54	17	17	NUM
ftr-376	175	55	,	,	PUNCT
ftr-376	175	56	2007	2007	NUM
ftr-376	175	57	)	)	PUNCT
ftr-376	175	58	,	,	PUNCT
ftr-376	175	59	thomas	thomas	PROPN
ftr-376	175	60	a.	a.	PROPN
ftr-376	175	61	barthold	barthold	PROPN
ftr-376	175	62	,	,	PUNCT
ftr-376	175	63	acting	act	VERB
ftr-376	175	64	chief	chief	NOUN
ftr-376	175	65	of	of	ADP
ftr-376	175	66	staff	staff	NOUN
ftr-376	175	67	of	of	ADP
ftr-376	175	68	the	the	DET
ftr-376	175	69	joint	joint	ADJ
ftr-376	175	70	committee	committee	NOUN
ftr-376	175	71	on	on	ADP
ftr-376	175	72	taxation	taxation	NOUN
ftr-376	175	73	,	,	PUNCT
ftr-376	175	74	stated	state	VERB
ftr-376	175	75	that	that	SCONJ
ftr-376	175	76	:	:	PUNCT
ftr-376	175	77	“	"	PUNCT
ftr-376	175	78	the	the	DET
ftr-376	175	79	principal	principal	ADJ
ftr-376	175	80	purposes	purpose	NOUN
ftr-376	175	81	of	of	ADP
ftr-376	175	82	the	the	DET
ftr-376	175	83	treaty	treaty	NOUN
ftr-376	175	84	and	and	CCONJ
ftr-376	175	85	protocols	protocol	NOUN
ftr-376	175	86	are	be	AUX
ftr-376	175	87	to	to	PART
ftr-376	175	88	reduce	reduce	VERB
ftr-376	175	89	or	or	CCONJ
ftr-376	175	90	eliminate	eliminate	VERB
ftr-376	175	91	double	double	ADJ
ftr-376	175	92	taxation	taxation	NOUN
ftr-376	175	93	of	of	ADP
ftr-376	175	94	income	income	NOUN
ftr-376	175	95	earned	earn	VERB
ftr-376	175	96	by	by	ADP
ftr-376	175	97	residents	resident	NOUN
ftr-376	175	98	of	of	ADP
ftr-376	175	99	either	either	DET
ftr-376	175	100	country	country	NOUN
ftr-376	175	101	from	from	ADP
ftr-376	175	102	sources	source	NOUN
ftr-376	175	103	within	within	ADP
ftr-376	175	104	the	the	DET
ftr-376	175	105	other	other	ADJ
ftr-376	175	106	country	country	NOUN
ftr-376	175	107	and	and	CCONJ
ftr-376	175	108	to	to	PART
ftr-376	175	109	prevent	prevent	VERB
ftr-376	175	110	avoidance	avoidance	NOUN
ftr-376	175	111	or	or	CCONJ
ftr-376	175	112	evasion	evasion	NOUN
ftr-376	175	113	of	of	ADP
ftr-376	175	114	the	the	DET
ftr-376	175	115	taxes	taxis	NOUN
ftr-376	175	116	of	of	ADP
ftr-376	175	117	the	the	DET
ftr-376	175	118	two	two	NUM
ftr-376	175	119	countries	country	NOUN
ftr-376	175	120	.	.	PUNCT
ftr-376	175	121	”	"	PUNCT
ftr-376	176	1	13	13	NUM
ftr-376	176	2	.	.	PUNCT
ftr-376	177	1	see	see	VERB
ftr-376	177	2	oecd	oecd	PROPN
ftr-376	177	3	,	,	PUNCT
ftr-376	177	4	commentary	commentary	NOUN
ftr-376	177	5	on	on	ADP
ftr-376	177	6	the	the	DET
ftr-376	177	7	articles	article	NOUN
ftr-376	177	8	of	of	ADP
ftr-376	177	9	the	the	DET
ftr-376	177	10	2005	2005	NUM
ftr-376	177	11	oecd	oecd	PROPN
ftr-376	177	12	model	model	NOUN
ftr-376	177	13	income	income	NOUN
ftr-376	177	14	and	and	CCONJ
ftr-376	177	15	capital	capital	NOUN
ftr-376	177	16	tax	tax	NOUN
ftr-376	177	17	convention	convention	NOUN
ftr-376	177	18	(	(	PUNCT
ftr-376	177	19	jul	jul	PROPN
ftr-376	177	20	.	.	PROPN
ftr-376	177	21	15	15	NUM
ftr-376	177	22	2005	2005	NUM
ftr-376	177	23	)	)	PUNCT
ftr-376	177	24	,	,	PUNCT
ftr-376	177	25	commentary	commentary	NOUN
ftr-376	177	26	on	on	ADP
ftr-376	177	27	article	article	NOUN
ftr-376	177	28	1	1	NUM
ftr-376	177	29	,	,	PUNCT
ftr-376	177	30	¶	¶	PROPN
ftr-376	177	31	7	7	NUM
ftr-376	177	32	titled	title	VERB
ftr-376	177	33	:	:	PUNCT
ftr-376	177	34	“	"	PUNCT
ftr-376	177	35	improper	improper	ADJ
ftr-376	177	36	use	use	NOUN
ftr-376	177	37	of	of	ADP
ftr-376	177	38	the	the	DET
ftr-376	177	39	convention	convention	NOUN
ftr-376	177	40	”	"	PUNCT
ftr-376	177	41	states	state	VERB
ftr-376	177	42	that	that	SCONJ
ftr-376	177	43	:	:	PUNCT
ftr-376	177	44	7	7	X
ftr-376	177	45	.	.	X
ftr-376	177	46	the	the	DET
ftr-376	177	47	principal	principal	ADJ
ftr-376	177	48	purpose	purpose	NOUN
ftr-376	177	49	of	of	ADP
ftr-376	177	50	double	double	ADJ
ftr-376	177	51	taxation	taxation	NOUN
ftr-376	177	52	conventions	convention	NOUN
ftr-376	177	53	is	be	AUX
ftr-376	177	54	to	to	PART
ftr-376	177	55	promote	promote	VERB
ftr-376	177	56	,	,	PUNCT
ftr-376	177	57	by	by	ADP
ftr-376	177	58	eliminating	eliminate	VERB
ftr-376	177	59	international	international	ADJ
ftr-376	177	60	double	double	ADJ
ftr-376	177	61	taxation	taxation	NOUN
ftr-376	177	62	,	,	PUNCT
ftr-376	177	63	exchanges	exchange	NOUN
ftr-376	177	64	of	of	ADP
ftr-376	177	65	goods	good	NOUN
ftr-376	177	66	and	and	CCONJ
ftr-376	177	67	services	service	NOUN
ftr-376	177	68	,	,	PUNCT
ftr-376	177	69	and	and	CCONJ
ftr-376	177	70	the	the	DET
ftr-376	177	71	movement	movement	NOUN
ftr-376	177	72	of	of	ADP
ftr-376	177	73	capital	capital	NOUN
ftr-376	177	74	and	and	CCONJ
ftr-376	177	75	persons	person	NOUN
ftr-376	177	76	.	.	PUNCT
ftr-376	178	1	it	it	PRON
ftr-376	178	2	is	be	AUX
ftr-376	178	3	also	also	ADV
ftr-376	178	4	a	a	DET
ftr-376	178	5	purpose	purpose	NOUN
ftr-376	178	6	of	of	ADP
ftr-376	178	7	tax	tax	NOUN
ftr-376	178	8	conventions	convention	NOUN
ftr-376	178	9	to	to	PART
ftr-376	178	10	prevent	prevent	VERB
ftr-376	178	11	tax	tax	NOUN
ftr-376	178	12	avoidance	avoidance	NOUN
ftr-376	178	13	and	and	CCONJ
ftr-376	178	14	evasion	evasion	NOUN
ftr-376	178	15	.	.	PUNCT
ftr-376	179	1	7.1	7.1	NUM
ftr-376	179	2	taxpayers	taxpayer	NOUN
ftr-376	179	3	may	may	AUX
ftr-376	179	4	be	be	AUX
ftr-376	179	5	tempted	tempt	VERB
ftr-376	179	6	to	to	PART
ftr-376	179	7	abuse	abuse	VERB
ftr-376	179	8	the	the	DET
ftr-376	179	9	tax	tax	NOUN
ftr-376	179	10	laws	law	NOUN
ftr-376	179	11	of	of	ADP
ftr-376	179	12	a	a	DET
ftr-376	179	13	state	state	NOUN
ftr-376	179	14	by	by	ADP
ftr-376	179	15	exploiting	exploit	VERB
ftr-376	179	16	the	the	DET
ftr-376	179	17	differences	difference	NOUN
ftr-376	179	18	between	between	ADP
ftr-376	179	19	various	various	ADJ
ftr-376	179	20	countries	country	NOUN
ftr-376	179	21	’	'	PUNCT
ftr-376	179	22	laws	law	NOUN
ftr-376	179	23	.	.	PUNCT
ftr-376	180	1	such	such	ADJ
ftr-376	180	2	attempts	attempt	NOUN
ftr-376	180	3	may	may	AUX
ftr-376	180	4	be	be	AUX
ftr-376	180	5	countered	counter	VERB
ftr-376	180	6	by	by	ADP
ftr-376	180	7	provisions	provision	NOUN
ftr-376	180	8	or	or	CCONJ
ftr-376	180	9	jurisprudential	jurisprudential	ADJ
ftr-376	180	10	rules	rule	NOUN
ftr-376	180	11	that	that	PRON
ftr-376	180	12	are	be	AUX
ftr-376	180	13	part	part	NOUN
ftr-376	180	14	of	of	ADP
ftr-376	180	15	the	the	DET
ftr-376	180	16	domestic	domestic	ADJ
ftr-376	180	17	law	law	NOUN
ftr-376	180	18	of	of	ADP
ftr-376	180	19	the	the	DET
ftr-376	180	20	state	state	NOUN
ftr-376	180	21	concerned	concern	VERB
ftr-376	180	22	.	.	PUNCT
ftr-376	181	1	such	such	DET
ftr-376	181	2	a	a	DET
ftr-376	181	3	state	state	NOUN
ftr-376	181	4	is	be	AUX
ftr-376	181	5	then	then	ADV
ftr-376	181	6	unlikely	unlikely	ADJ
ftr-376	181	7	to	to	PART
ftr-376	181	8	agree	agree	VERB
ftr-376	181	9	to	to	ADP
ftr-376	181	10	provisions	provision	NOUN
ftr-376	181	11	of	of	ADP
ftr-376	181	12	bilateral	bilateral	ADJ
ftr-376	181	13	double	double	ADJ
ftr-376	181	14	taxation	taxation	NOUN
ftr-376	181	15	conventions	convention	NOUN
ftr-376	181	16	that	that	PRON
ftr-376	181	17	would	would	AUX
ftr-376	181	18	have	have	VERB
ftr-376	181	19	the	the	DET
ftr-376	181	20	effect	effect	NOUN
ftr-376	181	21	of	of	ADP
ftr-376	181	22	allowing	allow	VERB
ftr-376	181	23	abusive	abusive	ADJ
ftr-376	181	24	transactions	transaction	NOUN
ftr-376	181	25	that	that	PRON
ftr-376	181	26	would	would	AUX
ftr-376	181	27	otherwise	otherwise	ADV
ftr-376	181	28	be	be	AUX
ftr-376	181	29	prevented	prevent	VERB
ftr-376	181	30	by	by	ADP
ftr-376	181	31	the	the	DET
ftr-376	181	32	provisions	provision	NOUN
ftr-376	181	33	and	and	CCONJ
ftr-376	181	34	rules	rule	NOUN
ftr-376	181	35	of	of	ADP
ftr-376	181	36	this	this	DET
ftr-376	181	37	kind	kind	NOUN
ftr-376	181	38	contained	contain	VERB
ftr-376	181	39	in	in	ADP
ftr-376	181	40	its	its	PRON
ftr-376	181	41	domestic	domestic	ADJ
ftr-376	181	42	law	law	NOUN
ftr-376	181	43	.	.	PUNCT
ftr-376	182	1	14	14	NUM
ftr-376	182	2	.	.	PUNCT
ftr-376	183	1	many	many	ADJ
ftr-376	183	2	other	other	ADJ
ftr-376	183	3	goals	goal	NOUN
ftr-376	183	4	of	of	ADP
ftr-376	183	5	the	the	DET
ftr-376	183	6	itts	itt	NOUN
ftr-376	183	7	have	have	AUX
ftr-376	183	8	been	be	AUX
ftr-376	183	9	identified	identify	VERB
ftr-376	183	10	but	but	CCONJ
ftr-376	183	11	i	i	PRON
ftr-376	183	12	chose	choose	VERB
ftr-376	183	13	to	to	PART
ftr-376	183	14	focus	focus	VERB
ftr-376	183	15	on	on	ADP
ftr-376	183	16	these	these	DET
ftr-376	183	17	two	two	NUM
ftr-376	183	18	as	as	SCONJ
ftr-376	183	19	they	they	PRON
ftr-376	183	20	are	be	AUX
ftr-376	183	21	the	the	DET
ftr-376	183	22	primary	primary	ADJ
ftr-376	183	23	goals	goal	NOUN
ftr-376	183	24	.	.	PUNCT
ftr-376	184	1	for	for	ADP
ftr-376	184	2	an	an	DET
ftr-376	184	3	exhaustive	exhaustive	ADJ
ftr-376	184	4	discussion	discussion	NOUN
ftr-376	184	5	see	see	VERB
ftr-376	184	6	zvi	zvi	PROPN
ftr-376	184	7	d.	d.	PROPN
ftr-376	184	8	altman	altman	PROPN
ftr-376	184	9	,	,	PUNCT
ftr-376	184	10	dispute	dispute	NOUN
ftr-376	184	11	resolution	resolution	NOUN
ftr-376	184	12	under	under	ADP
ftr-376	184	13	tax	tax	NOUN
ftr-376	184	14	treaties	treaty	NOUN
ftr-376	184	15	,	,	PUNCT
ftr-376	184	16	volume	volume	NOUN
ftr-376	184	17	11	11	NUM
ftr-376	184	18	,	,	PUNCT
ftr-376	184	19	doctoral	doctoral	ADJ
ftr-376	184	20	series	series	NOUN
ftr-376	184	21	,	,	PUNCT
ftr-376	184	22	(	(	PUNCT
ftr-376	184	23	ibfd	ibfd	VERB
ftr-376	184	24	,	,	PUNCT
ftr-376	184	25	2005	2005	NUM
ftr-376	184	26	)	)	PUNCT
ftr-376	184	27	.	.	PUNCT
ftr-376	185	1	see	see	VERB
ftr-376	185	2	generally	generally	ADV
ftr-376	185	3	michael	michael	PROPN
ftr-376	185	4	lang	lang	PROPN
ftr-376	185	5	and	and	CCONJ
ftr-376	185	6	mario	mario	PROPN
ftr-376	185	7	züger	züger	PROPN
ftr-376	185	8	,	,	PUNCT
ftr-376	185	9	settlement	settlement	NOUN
ftr-376	185	10	of	of	ADP
ftr-376	185	11	disputes	dispute	NOUN
ftr-376	185	12	in	in	ADP
ftr-376	185	13	tax	tax	NOUN
ftr-376	185	14	treaty	treaty	NOUN
ftr-376	185	15	law	law	NOUN
ftr-376	185	16	(	(	PUNCT
ftr-376	185	17	eucotax	eucotax	NOUN
ftr-376	185	18	,	,	PUNCT
ftr-376	185	19	2003	2003	NUM
ftr-376	185	20	)	)	PUNCT
ftr-376	185	21	,	,	PUNCT
ftr-376	185	22	mario	mario	PROPN
ftr-376	185	23	züger	züger	PROPN
ftr-376	185	24	,	,	PUNCT
ftr-376	185	25	arbitration	arbitration	NOUN
ftr-376	185	26	under	under	ADP
ftr-376	185	27	tax	tax	NOUN
ftr-376	185	28	treaties	treaty	NOUN
ftr-376	185	29	,	,	PUNCT
ftr-376	185	30	volume	volume	NOUN
ftr-376	185	31	5	5	NUM
ftr-376	185	32	,	,	PUNCT
ftr-376	185	33	doctoral	doctoral	ADJ
ftr-376	185	34	series	series	NOUN
ftr-376	185	35	,	,	PUNCT
ftr-376	185	36	(	(	PUNCT
ftr-376	185	37	ibfd	ibfd	VERB
ftr-376	185	38	,	,	PUNCT
ftr-376	185	39	2001	2001	NUM
ftr-376	185	40	)	)	PUNCT
ftr-376	185	41	.	.	PUNCT
ftr-376	186	1	see	see	VERB
ftr-376	186	2	also	also	ADV
ftr-376	186	3	henry	henry	PROPN
ftr-376	186	4	j.	j.	PROPN
ftr-376	186	5	brown	brown	PROPN
ftr-376	186	6	and	and	CCONJ
ftr-376	186	7	arthur	arthur	PROPN
ftr-376	186	8	l.	l.	PROPN
ftr-376	186	9	marriot	marriot	PROPN
ftr-376	186	10	q.c	q.c	PROPN
ftr-376	186	11	.	.	PROPN
ftr-376	186	12	,	,	PUNCT
ftr-376	186	13	adr	adr	PROPN
ftr-376	186	14	principles	principle	NOUN
ftr-376	186	15	and	and	CCONJ
ftr-376	186	16	practice	practice	NOUN
ftr-376	186	17	,	,	PUNCT
ftr-376	186	18	2nd	2nd	ADJ
ftr-376	186	19	edition	edition	NOUN
ftr-376	186	20	,	,	PUNCT
ftr-376	186	21	(	(	PUNCT
ftr-376	186	22	sweet	sweet	ADJ
ftr-376	186	23	&	&	CCONJ
ftr-376	186	24	maxwell	maxwell	PROPN
ftr-376	186	25	)	)	PUNCT
ftr-376	186	26	(	(	PUNCT
ftr-376	186	27	1999	1999	NUM
ftr-376	186	28	)	)	PUNCT
ftr-376	186	29	.	.	PUNCT
ftr-376	187	1	2009	2009	NUM
ftr-376	187	2	]	]	PUNCT
ftr-376	187	3	mandatory	mandatory	ADJ
ftr-376	187	4	arbitration	arbitration	NOUN
ftr-376	187	5	of	of	ADP
ftr-376	187	6	international	international	ADJ
ftr-376	187	7	tax	tax	NOUN
ftr-376	187	8	disputes	dispute	NOUN
ftr-376	187	9	713	713	NUM
ftr-376	187	10	ii.the	ii.the	DET
ftr-376	187	11	oecd	oecd	PROPN
ftr-376	187	12	proposal	proposal	NOUN
ftr-376	187	13	for	for	ADP
ftr-376	187	14	mandatory	mandatory	ADJ
ftr-376	187	15	and	and	CCONJ
ftr-376	187	16	binding	bind	VERB
ftr-376	187	17	arbitration	arbitration	NOUN
ftr-376	187	18	a.	a.	NOUN
ftr-376	187	19	the	the	DET
ftr-376	187	20	oecd	oecd	PROPN
ftr-376	187	21	proposal	proposal	NOUN
ftr-376	187	22	:	:	PUNCT
ftr-376	187	23	overview	overview	VERB
ftr-376	187	24	a	a	DET
ftr-376	187	25	few	few	ADJ
ftr-376	187	26	years	year	NOUN
ftr-376	187	27	ago	ago	ADV
ftr-376	187	28	the	the	DET
ftr-376	187	29	oecd	oecd	PROPN
ftr-376	187	30	launched	launch	VERB
ftr-376	187	31	a	a	DET
ftr-376	187	32	project	project	NOUN
ftr-376	187	33	aimed	aim	VERB
ftr-376	187	34	at	at	ADP
ftr-376	187	35	improving	improve	VERB
ftr-376	187	36	the	the	DET
ftr-376	187	37	resolution	resolution	NOUN
ftr-376	187	38	of	of	ADP
ftr-376	187	39	international	international	ADJ
ftr-376	187	40	tax	tax	NOUN
ftr-376	187	41	disputes	dispute	NOUN
ftr-376	187	42	the	the	DET
ftr-376	187	43	outcome	outcome	NOUN
ftr-376	187	44	of	of	ADP
ftr-376	187	45	which	which	PRON
ftr-376	187	46	has	have	AUX
ftr-376	187	47	been	be	AUX
ftr-376	187	48	included	include	VERB
ftr-376	187	49	in	in	ADP
ftr-376	187	50	a	a	DET
ftr-376	187	51	final	final	ADJ
ftr-376	187	52	report	report	NOUN
ftr-376	187	53	that	that	PRON
ftr-376	187	54	was	be	AUX
ftr-376	187	55	released	release	VERB
ftr-376	187	56	in	in	ADP
ftr-376	187	57	2/2007	2/2007	NUM
ftr-376	187	58	.	.	PUNCT
ftr-376	188	1	the	the	DET
ftr-376	188	2	project	project	NOUN
ftr-376	188	3	was	be	AUX
ftr-376	188	4	focused	focus	VERB
ftr-376	188	5	on	on	ADP
ftr-376	188	6	enhancing	enhance	VERB
ftr-376	188	7	the	the	DET
ftr-376	188	8	map	map	NOUN
ftr-376	188	9	under	under	ADP
ftr-376	188	10	article	article	NOUN
ftr-376	188	11	25	25	NUM
ftr-376	188	12	of	of	ADP
ftr-376	188	13	the	the	DET
ftr-376	188	14	oecd	oecd	PROPN
ftr-376	188	15	mc	mc	PROPN
ftr-376	188	16	while	while	SCONJ
ftr-376	188	17	simultaneously	simultaneously	ADV
ftr-376	188	18	including	include	VERB
ftr-376	188	19	a	a	DET
ftr-376	188	20	mechanism	mechanism	NOUN
ftr-376	188	21	that	that	PRON
ftr-376	188	22	will	will	AUX
ftr-376	188	23	ensure	ensure	VERB
ftr-376	188	24	a	a	DET
ftr-376	188	25	final	final	ADJ
ftr-376	188	26	,	,	PUNCT
ftr-376	188	27	definite	definite	ADJ
ftr-376	188	28	and	and	CCONJ
ftr-376	188	29	binding	bind	VERB
ftr-376	188	30	resolution	resolution	NOUN
ftr-376	188	31	of	of	ADP
ftr-376	188	32	disputes.15	disputes.15	PROPN
ftr-376	188	33	there	there	PRON
ftr-376	188	34	was	be	VERB
ftr-376	188	35	a	a	DET
ftr-376	188	36	previous	previous	ADJ
ftr-376	188	37	version	version	NOUN
ftr-376	188	38	to	to	ADP
ftr-376	188	39	this	this	DET
ftr-376	188	40	report	report	NOUN
ftr-376	188	41	and	and	CCONJ
ftr-376	188	42	the	the	DET
ftr-376	188	43	basic	basic	ADJ
ftr-376	188	44	change	change	NOUN
ftr-376	188	45	,	,	PUNCT
ftr-376	188	46	according	accord	VERB
ftr-376	188	47	to	to	ADP
ftr-376	188	48	the	the	DET
ftr-376	188	49	oecd	oecd	PROPN
ftr-376	188	50	,	,	PUNCT
ftr-376	188	51	between	between	ADP
ftr-376	188	52	the	the	DET
ftr-376	188	53	draft	draft	NOUN
ftr-376	188	54	from	from	ADP
ftr-376	188	55	2/200616	2/200616	NUM
ftr-376	188	56	and	and	CCONJ
ftr-376	188	57	the	the	DET
ftr-376	188	58	final	final	ADJ
ftr-376	188	59	report	report	NOUN
ftr-376	188	60	mainly	mainly	ADV
ftr-376	188	61	reflects	reflect	VERB
ftr-376	188	62	the	the	DET
ftr-376	188	63	decision	decision	NOUN
ftr-376	188	64	not	not	PART
ftr-376	188	65	to	to	PART
ftr-376	188	66	require	require	VERB
ftr-376	188	67	a	a	DET
ftr-376	188	68	waiver	waiver	NOUN
ftr-376	188	69	of	of	ADP
ftr-376	188	70	domestic	domestic	ADJ
ftr-376	188	71	remedies	remedy	NOUN
ftr-376	188	72	as	as	ADP
ftr-376	188	73	a	a	DET
ftr-376	188	74	condition	condition	NOUN
ftr-376	188	75	for	for	ADP
ftr-376	188	76	initiating	initiate	VERB
ftr-376	188	77	the	the	DET
ftr-376	188	78	arbitration	arbitration	NOUN
ftr-376	188	79	process.17	process.17	PROPN
ftr-376	188	80	in	in	ADP
ftr-376	188	81	this	this	DET
ftr-376	188	82	part	part	NOUN
ftr-376	188	83	of	of	ADP
ftr-376	188	84	the	the	DET
ftr-376	188	85	article	article	NOUN
ftr-376	188	86	i	i	PRON
ftr-376	188	87	wish	wish	VERB
ftr-376	188	88	to	to	PART
ftr-376	188	89	evaluate	evaluate	VERB
ftr-376	188	90	the	the	DET
ftr-376	188	91	structure	structure	NOUN
ftr-376	188	92	of	of	ADP
ftr-376	188	93	the	the	DET
ftr-376	188	94	proposed	propose	VERB
ftr-376	188	95	provision	provision	NOUN
ftr-376	188	96	.	.	PUNCT
ftr-376	189	1	i	i	PRON
ftr-376	189	2	argue	argue	VERB
ftr-376	189	3	that	that	SCONJ
ftr-376	189	4	the	the	DET
ftr-376	189	5	proposed	propose	VERB
ftr-376	189	6	structure	structure	NOUN
ftr-376	189	7	has	have	VERB
ftr-376	189	8	a	a	DET
ftr-376	189	9	“	"	PUNCT
ftr-376	189	10	built	build	VERB
ftr-376	189	11	-	-	PUNCT
ftr-376	189	12	in	in	ADP
ftr-376	189	13	”	"	PUNCT
ftr-376	189	14	flaw	flaw	NOUN
ftr-376	189	15	which	which	PRON
ftr-376	189	16	,	,	PUNCT
ftr-376	189	17	in	in	ADP
ftr-376	189	18	certain	certain	ADJ
ftr-376	189	19	circumstances	circumstance	NOUN
ftr-376	189	20	,	,	PUNCT
ftr-376	189	21	can	can	AUX
ftr-376	189	22	defeat	defeat	VERB
ftr-376	189	23	the	the	DET
ftr-376	189	24	idea	idea	NOUN
ftr-376	189	25	of	of	ADP
ftr-376	189	26	having	have	VERB
ftr-376	189	27	mandatory	mandatory	ADJ
ftr-376	189	28	and	and	CCONJ
ftr-376	189	29	binding	bind	VERB
ftr-376	189	30	arbitration	arbitration	NOUN
ftr-376	189	31	as	as	ADP
ftr-376	189	32	a	a	DET
ftr-376	189	33	final	final	ADJ
ftr-376	189	34	resort	resort	NOUN
ftr-376	189	35	for	for	ADP
ftr-376	189	36	the	the	DET
ftr-376	189	37	resolution	resolution	NOUN
ftr-376	189	38	of	of	ADP
ftr-376	189	39	disputes	dispute	NOUN
ftr-376	189	40	.	.	PUNCT
ftr-376	190	1	in	in	ADP
ftr-376	190	2	addition	addition	NOUN
ftr-376	190	3	i	i	PRON
ftr-376	190	4	argue	argue	VERB
ftr-376	190	5	that	that	SCONJ
ftr-376	190	6	the	the	DET
ftr-376	190	7	proposal	proposal	NOUN
ftr-376	190	8	(	(	PUNCT
ftr-376	190	9	as	as	ADP
ftr-376	190	10	currently	currently	ADV
ftr-376	190	11	structured	structure	VERB
ftr-376	190	12	)	)	PUNCT
ftr-376	190	13	can	can	AUX
ftr-376	190	14	negatively	negatively	ADV
ftr-376	190	15	damage	damage	VERB
ftr-376	190	16	the	the	DET
ftr-376	190	17	map	map	NOUN
ftr-376	190	18	which	which	PRON
ftr-376	190	19	it	it	PRON
ftr-376	190	20	was	be	AUX
ftr-376	190	21	originally	originally	ADV
ftr-376	190	22	aimed	aim	VERB
ftr-376	190	23	at	at	ADP
ftr-376	190	24	improving	improve	VERB
ftr-376	190	25	.	.	PUNCT
ftr-376	191	1	a	a	DET
ftr-376	191	2	few	few	ADJ
ftr-376	191	3	recent	recent	ADJ
ftr-376	191	4	commentaries	commentary	NOUN
ftr-376	191	5	address	address	VERB
ftr-376	191	6	the	the	DET
ftr-376	191	7	oecd	oecd	PROPN
ftr-376	191	8	proposal	proposal	NOUN
ftr-376	191	9	and	and	CCONJ
ftr-376	191	10	offer	offer	VERB
ftr-376	191	11	some	some	DET
ftr-376	191	12	suggestions	suggestion	NOUN
ftr-376	191	13	for	for	ADP
ftr-376	191	14	its	its	PRON
ftr-376	191	15	improvement.18	improvement.18	NOUN
ftr-376	191	16	i	i	PRON
ftr-376	191	17	generally	generally	ADV
ftr-376	191	18	agree	agree	VERB
ftr-376	191	19	with	with	ADP
ftr-376	191	20	these	these	DET
ftr-376	191	21	suggestions	suggestion	NOUN
ftr-376	191	22	.	.	PUNCT
ftr-376	192	1	yet	yet	ADV
ftr-376	192	2	i	i	PRON
ftr-376	192	3	will	will	AUX
ftr-376	192	4	tackle	tackle	VERB
ftr-376	192	5	the	the	DET
ftr-376	192	6	proposal	proposal	NOUN
ftr-376	192	7	from	from	ADP
ftr-376	192	8	a	a	DET
ftr-376	192	9	structural	structural	ADJ
ftr-376	192	10	point	point	NOUN
ftr-376	192	11	of	of	ADP
ftr-376	192	12	view	view	NOUN
ftr-376	192	13	.	.	PUNCT
ftr-376	193	1	the	the	DET
ftr-376	193	2	oecd	oecd	PROPN
ftr-376	193	3	proposal	proposal	NOUN
ftr-376	193	4	adds	add	VERB
ftr-376	193	5	paragraph	paragraph	NOUN
ftr-376	193	6	5	5	NUM
ftr-376	193	7	to	to	ADP
ftr-376	193	8	the	the	DET
ftr-376	193	9	existing	exist	VERB
ftr-376	193	10	article	article	NOUN
ftr-376	193	11	25	25	NUM
ftr-376	193	12	of	of	ADP
ftr-376	193	13	the	the	DET
ftr-376	193	14	oecd	oecd	PROPN
ftr-376	193	15	mc	mc	PROPN
ftr-376	193	16	:	:	PROPN
ftr-376	193	17	15	15	X
ftr-376	193	18	.	.	PUNCT
ftr-376	194	1	see	see	VERB
ftr-376	194	2	oecd	oecd	PROPN
ftr-376	194	3	official	official	ADJ
ftr-376	194	4	website	website	NOUN
ftr-376	194	5	at	at	ADP
ftr-376	194	6	http://www.oecd.org/dataoecd/17/59/	http://www.oecd.org/dataoecd/17/59/	NOUN
ftr-376	194	7	38055311.pdf	38055311.pdf	NOUN
ftr-376	194	8	for	for	ADP
ftr-376	194	9	the	the	DET
ftr-376	194	10	full	full	ADJ
ftr-376	194	11	report	report	NOUN
ftr-376	194	12	“	"	PUNCT
ftr-376	194	13	improving	improve	VERB
ftr-376	194	14	the	the	DET
ftr-376	194	15	resolution	resolution	NOUN
ftr-376	194	16	of	of	ADP
ftr-376	194	17	tax	tax	NOUN
ftr-376	194	18	treaty	treaty	NOUN
ftr-376	194	19	disputes	dispute	NOUN
ftr-376	194	20	,	,	PUNCT
ftr-376	194	21	”	"	PUNCT
ftr-376	194	22	report	report	NOUN
ftr-376	194	23	adopted	adopt	VERB
ftr-376	194	24	by	by	ADP
ftr-376	194	25	the	the	DET
ftr-376	194	26	committee	committee	NOUN
ftr-376	194	27	on	on	ADP
ftr-376	194	28	fiscal	fiscal	ADJ
ftr-376	194	29	affairs	affair	NOUN
ftr-376	194	30	on	on	ADP
ftr-376	194	31	30	30	NUM
ftr-376	194	32	jan	jan	PROPN
ftr-376	194	33	.	.	PROPN
ftr-376	194	34	2007	2007	NUM
ftr-376	194	35	,	,	PUNCT
ftr-376	194	36	feb	feb	PROPN
ftr-376	194	37	.	.	PROPN
ftr-376	194	38	2007	2007	NUM
ftr-376	194	39	(	(	PUNCT
ftr-376	194	40	hereinafter	hereinafter	NOUN
ftr-376	194	41	“	"	PUNCT
ftr-376	194	42	the	the	DET
ftr-376	194	43	oecd	oecd	PROPN
ftr-376	194	44	report	report	PROPN
ftr-376	194	45	”	"	PUNCT
ftr-376	194	46	)	)	PUNCT
ftr-376	194	47	.	.	PUNCT
ftr-376	195	1	16	16	NUM
ftr-376	195	2	.	.	PUNCT
ftr-376	196	1	see	see	VERB
ftr-376	196	2	oecd	oecd	PROPN
ftr-376	196	3	official	official	ADJ
ftr-376	196	4	website	website	NOUN
ftr-376	196	5	at	at	ADP
ftr-376	196	6	http://www.oecd.org/dataoecd/5/20/	http://www.oecd.org/dataoecd/5/20/	PROPN
ftr-376	196	7	36054823.pdf	36054823.pdf	PROPN
ftr-376	196	8	for	for	ADP
ftr-376	196	9	the	the	DET
ftr-376	196	10	full	full	ADJ
ftr-376	196	11	version	version	NOUN
ftr-376	196	12	:	:	PUNCT
ftr-376	196	13	“	"	PUNCT
ftr-376	196	14	proposals	proposal	NOUN
ftr-376	196	15	for	for	ADP
ftr-376	196	16	improving	improve	VERB
ftr-376	196	17	mechanisms	mechanism	NOUN
ftr-376	196	18	for	for	ADP
ftr-376	196	19	the	the	DET
ftr-376	196	20	resolution	resolution	NOUN
ftr-376	196	21	of	of	ADP
ftr-376	196	22	tax	tax	NOUN
ftr-376	196	23	treaty	treaty	NOUN
ftr-376	196	24	disputes	dispute	NOUN
ftr-376	196	25	,	,	PUNCT
ftr-376	196	26	”	"	PUNCT
ftr-376	196	27	public	public	ADJ
ftr-376	196	28	discussion	discussion	NOUN
ftr-376	196	29	draft	draft	NOUN
ftr-376	196	30	,	,	PUNCT
ftr-376	196	31	(	(	PUNCT
ftr-376	196	32	feb	feb	PROPN
ftr-376	196	33	.	.	PROPN
ftr-376	196	34	2006	2006	NUM
ftr-376	196	35	)	)	PUNCT
ftr-376	196	36	,	,	PUNCT
ftr-376	196	37	(	(	PUNCT
ftr-376	196	38	hereinafter	hereinafter	NOUN
ftr-376	196	39	“	"	PUNCT
ftr-376	196	40	the	the	DET
ftr-376	196	41	2006	2006	NUM
ftr-376	196	42	oecd	oecd	PROPN
ftr-376	196	43	report	report	NOUN
ftr-376	196	44	”	"	PUNCT
ftr-376	196	45	)	)	PUNCT
ftr-376	196	46	.	.	PUNCT
ftr-376	197	1	17	17	NUM
ftr-376	197	2	.	.	PUNCT
ftr-376	197	3	see	see	VERB
ftr-376	197	4	the	the	DET
ftr-376	197	5	oecd	oecd	PROPN
ftr-376	197	6	report	report	NOUN
ftr-376	197	7	,	,	PUNCT
ftr-376	197	8	supra	supra	PROPN
ftr-376	197	9	note	note	VERB
ftr-376	197	10	15	15	NUM
ftr-376	197	11	¶	¶	NUM
ftr-376	197	12	15	15	NUM
ftr-376	197	13	.	.	PUNCT
ftr-376	198	1	18	18	NUM
ftr-376	198	2	.	.	PUNCT
ftr-376	199	1	see	see	PROPN
ftr-376	199	2	mcintyre	mcintyre	PROPN
ftr-376	199	3	,	,	PUNCT
ftr-376	199	4	supra	supra	PROPN
ftr-376	199	5	note	note	NOUN
ftr-376	199	6	10	10	NUM
ftr-376	199	7	.	.	PUNCT
ftr-376	200	1	see	see	VERB
ftr-376	200	2	also	also	ADV
ftr-376	200	3	marcus	marcus	PROPN
ftr-376	200	4	desax	desax	PROPN
ftr-376	201	1	and	and	CCONJ
ftr-376	201	2	marc	marc	PROPN
ftr-376	201	3	veit	veit	PROPN
ftr-376	201	4	,	,	PUNCT
ftr-376	201	5	arbitration	arbitration	NOUN
ftr-376	201	6	of	of	ADP
ftr-376	201	7	tax	tax	NOUN
ftr-376	201	8	treaty	treaty	NOUN
ftr-376	201	9	disputes	dispute	VERB
ftr-376	201	10	:	:	PUNCT
ftr-376	201	11	the	the	DET
ftr-376	201	12	oecd	oecd	PROPN
ftr-376	201	13	proposal	proposal	NOUN
ftr-376	201	14	,	,	PUNCT
ftr-376	201	15	arb	arb	PROPN
ftr-376	201	16	.	.	PROPN
ftr-376	201	17	int’l	int’l	PRON
ftr-376	201	18	23:3	23:3	NUM
ftr-376	201	19	(	(	PUNCT
ftr-376	201	20	2007	2007	NUM
ftr-376	201	21	)	)	PUNCT
ftr-376	201	22	,	,	PUNCT
ftr-376	201	23	405	405	NUM
ftr-376	201	24	.	.	PUNCT
ftr-376	202	1	see	see	VERB
ftr-376	202	2	also	also	ADV
ftr-376	202	3	james	james	PROPN
ftr-376	202	4	morgan	morgan	PROPN
ftr-376	202	5	,	,	PUNCT
ftr-376	202	6	new	new	ADJ
ftr-376	202	7	developments	development	NOUN
ftr-376	202	8	in	in	ADP
ftr-376	202	9	the	the	DET
ftr-376	202	10	resolution	resolution	NOUN
ftr-376	202	11	of	of	ADP
ftr-376	202	12	international	international	ADJ
ftr-376	202	13	tax	tax	NOUN
ftr-376	202	14	disputes	dispute	NOUN
ftr-376	202	15	,	,	PUNCT
ftr-376	202	16	43	43	NUM
ftr-376	202	17	tax	tax	NOUN
ftr-376	202	18	notes	note	NOUN
ftr-376	202	19	int’l	int’l	PRON
ftr-376	202	20	77	77	NUM
ftr-376	202	21	(	(	PUNCT
ftr-376	202	22	jul	jul	PROPN
ftr-376	202	23	.	.	PROPN
ftr-376	202	24	3	3	NUM
ftr-376	202	25	,	,	PUNCT
ftr-376	202	26	2006	2006	NUM
ftr-376	202	27	)	)	PUNCT
ftr-376	202	28	.	.	PUNCT
ftr-376	203	1	714	714	NUM
ftr-376	203	2	florida	florida	PROPN
ftr-376	203	3	tax	tax	NOUN
ftr-376	203	4	review	review	NOUN
ftr-376	203	5	[	[	X
ftr-376	203	6	vol	vol	NOUN
ftr-376	203	7	.	.	PUNCT
ftr-376	203	8	9:8	9:8	NUM
ftr-376	203	9	5	5	NUM
ftr-376	203	10	.	.	PUNCT
ftr-376	204	1	where	where	SCONJ
ftr-376	204	2	,	,	PUNCT
ftr-376	204	3	a	a	PRON
ftr-376	204	4	)	)	PUNCT
ftr-376	204	5	under	under	ADP
ftr-376	204	6	paragraph	paragraph	NOUN
ftr-376	204	7	1	1	NUM
ftr-376	204	8	,	,	PUNCT
ftr-376	204	9	a	a	DET
ftr-376	204	10	person	person	NOUN
ftr-376	204	11	has	have	AUX
ftr-376	204	12	presented	present	VERB
ftr-376	204	13	a	a	DET
ftr-376	204	14	case	case	NOUN
ftr-376	204	15	to	to	ADP
ftr-376	204	16	the	the	DET
ftr-376	204	17	competent	competent	ADJ
ftr-376	204	18	authority	authority	NOUN
ftr-376	204	19	of	of	ADP
ftr-376	204	20	a	a	DET
ftr-376	204	21	contracting	contracting	NOUN
ftr-376	204	22	state	state	NOUN
ftr-376	204	23	on	on	ADP
ftr-376	204	24	the	the	DET
ftr-376	204	25	basis	basis	NOUN
ftr-376	204	26	that	that	SCONJ
ftr-376	204	27	the	the	DET
ftr-376	204	28	actions	action	NOUN
ftr-376	204	29	of	of	ADP
ftr-376	204	30	one	one	NUM
ftr-376	204	31	or	or	CCONJ
ftr-376	204	32	both	both	PRON
ftr-376	204	33	of	of	ADP
ftr-376	204	34	the	the	DET
ftr-376	204	35	contracting	contracting	NOUN
ftr-376	204	36	states	state	NOUN
ftr-376	204	37	have	have	AUX
ftr-376	204	38	resulted	result	VERB
ftr-376	204	39	for	for	ADP
ftr-376	204	40	that	that	DET
ftr-376	204	41	person	person	NOUN
ftr-376	204	42	in	in	ADP
ftr-376	204	43	taxation	taxation	NOUN
ftr-376	204	44	not	not	PART
ftr-376	204	45	in	in	ADP
ftr-376	204	46	accordance	accordance	NOUN
ftr-376	204	47	with	with	ADP
ftr-376	204	48	the	the	DET
ftr-376	204	49	provisions	provision	NOUN
ftr-376	204	50	of	of	ADP
ftr-376	204	51	this	this	DET
ftr-376	204	52	convention	convention	NOUN
ftr-376	204	53	,	,	PUNCT
ftr-376	204	54	and	and	CCONJ
ftr-376	204	55	b	b	X
ftr-376	204	56	)	)	PUNCT
ftr-376	204	57	the	the	DET
ftr-376	204	58	competent	competent	ADJ
ftr-376	204	59	authorities	authority	NOUN
ftr-376	204	60	are	be	AUX
ftr-376	204	61	unable	unable	ADJ
ftr-376	204	62	to	to	PART
ftr-376	204	63	reach	reach	VERB
ftr-376	204	64	an	an	DET
ftr-376	204	65	agreement	agreement	NOUN
ftr-376	204	66	to	to	PART
ftr-376	204	67	resolve	resolve	VERB
ftr-376	204	68	that	that	DET
ftr-376	204	69	case	case	NOUN
ftr-376	204	70	pursuant	pursuant	ADJ
ftr-376	204	71	to	to	ADP
ftr-376	204	72	paragraph	paragraph	NOUN
ftr-376	204	73	2	2	NUM
ftr-376	204	74	within	within	ADP
ftr-376	204	75	two	two	NUM
ftr-376	204	76	years	year	NOUN
ftr-376	204	77	from	from	ADP
ftr-376	204	78	the	the	DET
ftr-376	204	79	presentation	presentation	NOUN
ftr-376	204	80	of	of	ADP
ftr-376	204	81	the	the	DET
ftr-376	204	82	case	case	NOUN
ftr-376	204	83	to	to	ADP
ftr-376	204	84	the	the	DET
ftr-376	204	85	competent	competent	ADJ
ftr-376	204	86	authority	authority	NOUN
ftr-376	204	87	of	of	ADP
ftr-376	204	88	the	the	DET
ftr-376	204	89	other	other	ADJ
ftr-376	204	90	contracting	contracting	NOUN
ftr-376	204	91	state	state	NOUN
ftr-376	204	92	,	,	PUNCT
ftr-376	204	93	any	any	DET
ftr-376	204	94	unresolved	unresolved	ADJ
ftr-376	204	95	issues	issue	NOUN
ftr-376	204	96	arising	arise	VERB
ftr-376	204	97	from	from	ADP
ftr-376	204	98	the	the	DET
ftr-376	204	99	case	case	NOUN
ftr-376	204	100	shall	shall	AUX
ftr-376	204	101	be	be	AUX
ftr-376	204	102	submitted	submit	VERB
ftr-376	204	103	to	to	ADP
ftr-376	204	104	arbitration	arbitration	NOUN
ftr-376	204	105	if	if	SCONJ
ftr-376	204	106	the	the	DET
ftr-376	204	107	person	person	NOUN
ftr-376	204	108	so	so	SCONJ
ftr-376	204	109	requests	request	NOUN
ftr-376	204	110	.	.	PUNCT
ftr-376	205	1	these	these	DET
ftr-376	205	2	unresolved	unresolved	ADJ
ftr-376	205	3	issues	issue	NOUN
ftr-376	205	4	shall	shall	AUX
ftr-376	205	5	not	not	PART
ftr-376	205	6	,	,	PUNCT
ftr-376	205	7	however	however	ADV
ftr-376	205	8	,	,	PUNCT
ftr-376	205	9	be	be	AUX
ftr-376	205	10	submitted	submit	VERB
ftr-376	205	11	to	to	ADP
ftr-376	205	12	arbitration	arbitration	NOUN
ftr-376	205	13	if	if	SCONJ
ftr-376	205	14	a	a	DET
ftr-376	205	15	decision	decision	NOUN
ftr-376	205	16	on	on	ADP
ftr-376	205	17	these	these	DET
ftr-376	205	18	issues	issue	NOUN
ftr-376	205	19	has	have	AUX
ftr-376	205	20	already	already	ADV
ftr-376	205	21	been	be	AUX
ftr-376	205	22	rendered	render	VERB
ftr-376	205	23	by	by	ADP
ftr-376	205	24	a	a	DET
ftr-376	205	25	court	court	NOUN
ftr-376	205	26	or	or	CCONJ
ftr-376	205	27	administrative	administrative	ADJ
ftr-376	205	28	tribunal	tribunal	NOUN
ftr-376	205	29	of	of	ADP
ftr-376	205	30	either	either	DET
ftr-376	205	31	state	state	NOUN
ftr-376	205	32	.	.	PUNCT
ftr-376	206	1	unless	unless	SCONJ
ftr-376	206	2	a	a	DET
ftr-376	206	3	person	person	NOUN
ftr-376	206	4	directly	directly	ADV
ftr-376	206	5	affected	affect	VERB
ftr-376	206	6	by	by	ADP
ftr-376	206	7	the	the	DET
ftr-376	206	8	case	case	NOUN
ftr-376	206	9	does	do	AUX
ftr-376	206	10	not	not	PART
ftr-376	206	11	accept	accept	VERB
ftr-376	206	12	the	the	DET
ftr-376	206	13	mutual	mutual	ADJ
ftr-376	206	14	agreement	agreement	NOUN
ftr-376	206	15	that	that	PRON
ftr-376	206	16	implements	implement	VERB
ftr-376	206	17	the	the	DET
ftr-376	206	18	arbitration	arbitration	NOUN
ftr-376	206	19	decision	decision	NOUN
ftr-376	206	20	,	,	PUNCT
ftr-376	206	21	that	that	DET
ftr-376	206	22	decision	decision	NOUN
ftr-376	206	23	shall	shall	AUX
ftr-376	206	24	be	be	AUX
ftr-376	206	25	binding	bind	VERB
ftr-376	206	26	on	on	ADP
ftr-376	206	27	both	both	DET
ftr-376	206	28	contracting	contract	VERB
ftr-376	206	29	states	state	NOUN
ftr-376	206	30	and	and	CCONJ
ftr-376	206	31	shall	shall	AUX
ftr-376	206	32	be	be	AUX
ftr-376	206	33	implemented	implement	VERB
ftr-376	206	34	notwithstanding	notwithstanding	ADP
ftr-376	206	35	any	any	DET
ftr-376	206	36	time	time	NOUN
ftr-376	206	37	limits	limit	NOUN
ftr-376	206	38	in	in	ADP
ftr-376	206	39	the	the	DET
ftr-376	206	40	domestic	domestic	ADJ
ftr-376	206	41	laws	law	NOUN
ftr-376	206	42	of	of	ADP
ftr-376	206	43	these	these	DET
ftr-376	206	44	states	state	NOUN
ftr-376	206	45	.	.	PUNCT
ftr-376	207	1	the	the	DET
ftr-376	207	2	competent	competent	ADJ
ftr-376	207	3	authorities	authority	NOUN
ftr-376	207	4	of	of	ADP
ftr-376	207	5	the	the	DET
ftr-376	207	6	contracting	contracting	NOUN
ftr-376	207	7	states	state	NOUN
ftr-376	207	8	shall	shall	AUX
ftr-376	207	9	by	by	ADP
ftr-376	207	10	mutual	mutual	ADJ
ftr-376	207	11	agreement	agreement	NOUN
ftr-376	207	12	settle	settle	VERB
ftr-376	207	13	the	the	DET
ftr-376	207	14	mode	mode	NOUN
ftr-376	207	15	of	of	ADP
ftr-376	207	16	application	application	NOUN
ftr-376	207	17	of	of	ADP
ftr-376	207	18	this	this	DET
ftr-376	207	19	paragraph.19	paragraph.19	NOUN
ftr-376	207	20	to	to	PART
ftr-376	207	21	trigger	trigger	VERB
ftr-376	207	22	the	the	DET
ftr-376	207	23	mandatory	mandatory	ADJ
ftr-376	207	24	and	and	CCONJ
ftr-376	207	25	binding	bind	VERB
ftr-376	207	26	arbitration	arbitration	NOUN
ftr-376	207	27	under	under	ADP
ftr-376	207	28	the	the	DET
ftr-376	207	29	proposal	proposal	NOUN
ftr-376	207	30	,	,	PUNCT
ftr-376	207	31	the	the	DET
ftr-376	207	32	competent	competent	ADJ
ftr-376	207	33	authorities	authority	NOUN
ftr-376	207	34	of	of	ADP
ftr-376	207	35	both	both	DET
ftr-376	207	36	countries	country	NOUN
ftr-376	207	37	must	must	AUX
ftr-376	207	38	first	first	ADV
ftr-376	207	39	negotiate	negotiate	VERB
ftr-376	207	40	the	the	DET
ftr-376	207	41	dispute	dispute	NOUN
ftr-376	207	42	through	through	ADP
ftr-376	207	43	map	map	NOUN
ftr-376	207	44	.	.	PUNCT
ftr-376	208	1	if	if	SCONJ
ftr-376	208	2	they	they	PRON
ftr-376	208	3	are	be	AUX
ftr-376	208	4	unable	unable	ADJ
ftr-376	208	5	to	to	PART
ftr-376	208	6	settle	settle	VERB
ftr-376	208	7	the	the	DET
ftr-376	208	8	dispute	dispute	NOUN
ftr-376	208	9	within	within	ADP
ftr-376	208	10	two	two	NUM
ftr-376	208	11	years	year	NOUN
ftr-376	208	12	,	,	PUNCT
ftr-376	208	13	the	the	DET
ftr-376	208	14	mandatory	mandatory	ADJ
ftr-376	208	15	and	and	CCONJ
ftr-376	208	16	binding	bind	VERB
ftr-376	208	17	arbitration	arbitration	NOUN
ftr-376	208	18	can	can	AUX
ftr-376	208	19	be	be	AUX
ftr-376	208	20	triggered	trigger	VERB
ftr-376	208	21	upon	upon	SCONJ
ftr-376	208	22	taxpayer	taxpayer	NOUN
ftr-376	208	23	’s	’s	PART
ftr-376	208	24	request	request	NOUN
ftr-376	208	25	.	.	PUNCT
ftr-376	209	1	in	in	ADP
ftr-376	209	2	other	other	ADJ
ftr-376	209	3	words	word	NOUN
ftr-376	209	4	,	,	PUNCT
ftr-376	209	5	the	the	DET
ftr-376	209	6	arbitration	arbitration	NOUN
ftr-376	209	7	is	be	AUX
ftr-376	209	8	an	an	DET
ftr-376	209	9	extension	extension	NOUN
ftr-376	209	10	of	of	ADP
ftr-376	209	11	the	the	DET
ftr-376	209	12	map	map	NOUN
ftr-376	209	13	and	and	CCONJ
ftr-376	209	14	not	not	PART
ftr-376	209	15	an	an	DET
ftr-376	209	16	independent	independent	ADJ
ftr-376	209	17	procedure.20	procedure.20	NOUN
ftr-376	209	18	19	19	NUM
ftr-376	209	19	.	.	PUNCT
ftr-376	210	1	see	see	VERB
ftr-376	210	2	the	the	DET
ftr-376	210	3	oecd	oecd	PROPN
ftr-376	210	4	report	report	NOUN
ftr-376	210	5	,	,	PUNCT
ftr-376	210	6	supra	supra	PROPN
ftr-376	210	7	note	note	PROPN
ftr-376	210	8	15	15	NUM
ftr-376	210	9	,	,	PUNCT
ftr-376	210	10	at	at	ADP
ftr-376	210	11	5	5	NUM
ftr-376	210	12	.	.	SYM
ftr-376	210	13	20	20	NUM
ftr-376	210	14	.	.	PUNCT
ftr-376	211	1	see	see	VERB
ftr-376	211	2	the	the	DET
ftr-376	211	3	oecd	oecd	PROPN
ftr-376	211	4	report	report	NOUN
ftr-376	211	5	,	,	PUNCT
ftr-376	211	6	supra	supra	PROPN
ftr-376	211	7	note	note	PROPN
ftr-376	211	8	15	15	NUM
ftr-376	211	9	,	,	PUNCT
ftr-376	211	10	the	the	DET
ftr-376	211	11	proposed	propose	VERB
ftr-376	211	12	commentary	commentary	NOUN
ftr-376	211	13	on	on	ADP
ftr-376	211	14	the	the	DET
ftr-376	211	15	new	new	ADJ
ftr-376	211	16	paragraph	paragraph	NOUN
ftr-376	211	17	provides	provide	VERB
ftr-376	211	18	that	that	SCONJ
ftr-376	211	19	:	:	PUNCT
ftr-376	211	20	the	the	DET
ftr-376	211	21	paragraph	paragraph	NOUN
ftr-376	211	22	is	be	AUX
ftr-376	211	23	,	,	PUNCT
ftr-376	211	24	therefore	therefore	ADV
ftr-376	211	25	,	,	PUNCT
ftr-376	211	26	an	an	DET
ftr-376	211	27	extension	extension	NOUN
ftr-376	211	28	of	of	ADP
ftr-376	211	29	the	the	DET
ftr-376	211	30	mutual	mutual	ADJ
ftr-376	211	31	agreement	agreement	NOUN
ftr-376	211	32	procedure	procedure	NOUN
ftr-376	211	33	that	that	PRON
ftr-376	211	34	serves	serve	VERB
ftr-376	211	35	to	to	PART
ftr-376	211	36	enhance	enhance	VERB
ftr-376	211	37	the	the	DET
ftr-376	211	38	effectiveness	effectiveness	NOUN
ftr-376	211	39	of	of	ADP
ftr-376	211	40	that	that	DET
ftr-376	211	41	procedure	procedure	NOUN
ftr-376	211	42	by	by	ADP
ftr-376	211	43	ensuring	ensure	VERB
ftr-376	211	44	that	that	SCONJ
ftr-376	211	45	where	where	SCONJ
ftr-376	211	46	the	the	DET
ftr-376	211	47	competent	competent	ADJ
ftr-376	211	48	authorities	authority	NOUN
ftr-376	211	49	can	can	AUX
ftr-376	211	50	not	not	PART
ftr-376	211	51	reach	reach	VERB
ftr-376	211	52	an	an	DET
ftr-376	211	53	agreement	agreement	NOUN
ftr-376	211	54	on	on	ADP
ftr-376	211	55	one	one	NUM
ftr-376	211	56	or	or	CCONJ
ftr-376	211	57	more	more	ADJ
ftr-376	211	58	issues	issue	NOUN
ftr-376	211	59	that	that	PRON
ftr-376	211	60	prevent	prevent	VERB
ftr-376	211	61	the	the	DET
ftr-376	211	62	resolution	resolution	NOUN
ftr-376	211	63	of	of	ADP
ftr-376	211	64	a	a	DET
ftr-376	211	65	case	case	NOUN
ftr-376	211	66	,	,	PUNCT
ftr-376	211	67	a	a	DET
ftr-376	211	68	resolution	resolution	NOUN
ftr-376	211	69	of	of	ADP
ftr-376	211	70	the	the	DET
ftr-376	211	71	case	case	NOUN
ftr-376	211	72	will	will	AUX
ftr-376	211	73	still	still	ADV
ftr-376	211	74	be	be	AUX
ftr-376	211	75	possible	possible	ADJ
ftr-376	211	76	by	by	ADP
ftr-376	211	77	submitting	submit	VERB
ftr-376	211	78	those	those	DET
ftr-376	211	79	issues	issue	NOUN
ftr-376	211	80	to	to	ADP
ftr-376	211	81	arbitration	arbitration	NOUN
ftr-376	211	82	.	.	PUNCT
ftr-376	212	1	thus	thus	ADV
ftr-376	212	2	,	,	PUNCT
ftr-376	212	3	under	under	ADP
ftr-376	212	4	the	the	DET
ftr-376	212	5	paragraph	paragraph	NOUN
ftr-376	212	6	,	,	PUNCT
ftr-376	212	7	the	the	DET
ftr-376	212	8	resolution	resolution	NOUN
ftr-376	212	9	of	of	ADP
ftr-376	212	10	the	the	DET
ftr-376	212	11	case	case	NOUN
ftr-376	212	12	continues	continue	VERB
ftr-376	212	13	to	to	PART
ftr-376	212	14	be	be	AUX
ftr-376	212	15	reached	reach	VERB
ftr-376	212	16	through	through	ADP
ftr-376	212	17	the	the	DET
ftr-376	212	18	mutual	mutual	ADJ
ftr-376	212	19	agreement	agreement	NOUN
ftr-376	212	20	procedure	procedure	NOUN
ftr-376	212	21	,	,	PUNCT
ftr-376	212	22	whilst	whilst	SCONJ
ftr-376	212	23	the	the	DET
ftr-376	212	24	resolution	resolution	NOUN
ftr-376	212	25	of	of	ADP
ftr-376	212	26	a	a	DET
ftr-376	212	27	particular	particular	ADJ
ftr-376	212	28	issue	issue	NOUN
ftr-376	212	29	which	which	PRON
ftr-376	212	30	is	be	AUX
ftr-376	212	31	preventing	prevent	VERB
ftr-376	212	32	agreement	agreement	NOUN
ftr-376	212	33	in	in	ADP
ftr-376	212	34	the	the	DET
ftr-376	212	35	case	case	NOUN
ftr-376	212	36	is	be	AUX
ftr-376	212	37	handled	handle	VERB
ftr-376	212	38	through	through	ADP
ftr-376	212	39	an	an	DET
ftr-376	212	40	arbitration	arbitration	NOUN
ftr-376	212	41	process	process	NOUN
ftr-376	212	42	.	.	PUNCT
ftr-376	213	1	this	this	PRON
ftr-376	213	2	distinguishes	distinguish	VERB
ftr-376	213	3	the	the	DET
ftr-376	213	4	process	process	NOUN
ftr-376	213	5	established	establish	VERB
ftr-376	213	6	in	in	ADP
ftr-376	213	7	¶	¶	PROPN
ftr-376	213	8	5	5	NUM
ftr-376	213	9	from	from	ADP
ftr-376	213	10	other	other	ADJ
ftr-376	213	11	forms	form	NOUN
ftr-376	213	12	of	of	ADP
ftr-376	213	13	commercial	commercial	ADJ
ftr-376	213	14	or	or	CCONJ
ftr-376	213	15	2009	2009	NUM
ftr-376	213	16	]	]	PUNCT
ftr-376	213	17	mandatory	mandatory	ADJ
ftr-376	213	18	arbitration	arbitration	NOUN
ftr-376	213	19	of	of	ADP
ftr-376	213	20	international	international	ADJ
ftr-376	213	21	tax	tax	NOUN
ftr-376	213	22	disputes	dispute	NOUN
ftr-376	213	23	715	715	NUM
ftr-376	213	24	b.	b.	NOUN
ftr-376	213	25	what	what	PRON
ftr-376	213	26	is	be	AUX
ftr-376	213	27	the	the	DET
ftr-376	213	28	mutual	mutual	ADJ
ftr-376	213	29	agreement	agreement	NOUN
ftr-376	213	30	procedure	procedure	NOUN
ftr-376	213	31	(	(	PUNCT
ftr-376	213	32	map	map	NOUN
ftr-376	213	33	)	)	PUNCT
ftr-376	213	34	?	?	PUNCT
ftr-376	214	1	in	in	ADP
ftr-376	214	2	order	order	NOUN
ftr-376	214	3	to	to	PART
ftr-376	214	4	better	well	ADV
ftr-376	214	5	understand	understand	VERB
ftr-376	214	6	the	the	DET
ftr-376	214	7	proposal	proposal	NOUN
ftr-376	214	8	,	,	PUNCT
ftr-376	214	9	especially	especially	ADV
ftr-376	214	10	because	because	SCONJ
ftr-376	214	11	of	of	ADP
ftr-376	214	12	the	the	DET
ftr-376	214	13	manner	manner	NOUN
ftr-376	214	14	in	in	ADP
ftr-376	214	15	which	which	PRON
ftr-376	214	16	it	it	PRON
ftr-376	214	17	was	be	AUX
ftr-376	214	18	structured	structure	VERB
ftr-376	214	19	,	,	PUNCT
ftr-376	214	20	a	a	DET
ftr-376	214	21	few	few	ADJ
ftr-376	214	22	words	word	NOUN
ftr-376	214	23	addressing	address	VERB
ftr-376	214	24	the	the	DET
ftr-376	214	25	scope	scope	NOUN
ftr-376	214	26	and	and	CCONJ
ftr-376	214	27	nature	nature	NOUN
ftr-376	214	28	of	of	ADP
ftr-376	214	29	the	the	DET
ftr-376	214	30	map	map	NOUN
ftr-376	214	31	are	be	AUX
ftr-376	214	32	necessary	necessary	ADJ
ftr-376	214	33	.	.	PUNCT
ftr-376	215	1	the	the	DET
ftr-376	215	2	map	map	NOUN
ftr-376	215	3	is	be	AUX
ftr-376	215	4	a	a	DET
ftr-376	215	5	mechanism	mechanism	NOUN
ftr-376	215	6	utilized	utilize	VERB
ftr-376	215	7	in	in	ADP
ftr-376	215	8	cases	case	NOUN
ftr-376	215	9	where	where	SCONJ
ftr-376	215	10	a	a	DET
ftr-376	215	11	dispute	dispute	NOUN
ftr-376	215	12	regarding	regard	VERB
ftr-376	215	13	the	the	DET
ftr-376	215	14	application	application	NOUN
ftr-376	215	15	or	or	CCONJ
ftr-376	215	16	interpretation	interpretation	NOUN
ftr-376	215	17	of	of	ADP
ftr-376	215	18	a	a	DET
ftr-376	215	19	itt	itt	NOUN
ftr-376	215	20	arises	arise	VERB
ftr-376	215	21	between	between	ADP
ftr-376	215	22	two	two	NUM
ftr-376	215	23	contracting	contracting	NOUN
ftr-376	215	24	states	state	NOUN
ftr-376	215	25	usually	usually	ADV
ftr-376	215	26	upon	upon	SCONJ
ftr-376	215	27	taxpayer	taxpayer	NOUN
ftr-376	215	28	’s	’s	PART
ftr-376	215	29	request	request	NOUN
ftr-376	215	30	.	.	PUNCT
ftr-376	216	1	the	the	DET
ftr-376	216	2	intention	intention	NOUN
ftr-376	216	3	is	be	AUX
ftr-376	216	4	to	to	PART
ftr-376	216	5	enable	enable	VERB
ftr-376	216	6	the	the	DET
ftr-376	216	7	contracting	contracting	NOUN
ftr-376	216	8	states	state	NOUN
ftr-376	216	9	to	to	PART
ftr-376	216	10	reach	reach	VERB
ftr-376	216	11	a	a	DET
ftr-376	216	12	settlement	settlement	NOUN
ftr-376	216	13	which	which	PRON
ftr-376	216	14	would	would	AUX
ftr-376	216	15	help	help	VERB
ftr-376	216	16	improve	improve	VERB
ftr-376	216	17	the	the	DET
ftr-376	216	18	fiscal	fiscal	ADJ
ftr-376	216	19	relationship	relationship	NOUN
ftr-376	216	20	between	between	ADP
ftr-376	216	21	the	the	DET
ftr-376	216	22	competent	competent	ADJ
ftr-376	216	23	authorities	authority	NOUN
ftr-376	216	24	and	and	CCONJ
ftr-376	216	25	provide	provide	VERB
ftr-376	216	26	better	well	ADJ
ftr-376	216	27	taxpayer	taxpayer	NOUN
ftr-376	216	28	protection	protection	NOUN
ftr-376	216	29	.	.	PUNCT
ftr-376	217	1	the	the	DET
ftr-376	217	2	map	map	NOUN
ftr-376	217	3	is	be	AUX
ftr-376	217	4	part	part	NOUN
ftr-376	217	5	of	of	ADP
ftr-376	217	6	a	a	DET
ftr-376	217	7	diplomatic	diplomatic	ADJ
ftr-376	217	8	process	process	NOUN
ftr-376	217	9	manifested	manifest	VERB
ftr-376	217	10	in	in	ADP
ftr-376	217	11	the	the	DET
ftr-376	217	12	bilateral	bilateral	ADJ
ftr-376	217	13	negotiations	negotiation	NOUN
ftr-376	217	14	between	between	ADP
ftr-376	217	15	two	two	NUM
ftr-376	217	16	governments	government	NOUN
ftr-376	217	17	that	that	PRON
ftr-376	217	18	maintain	maintain	VERB
ftr-376	217	19	their	their	PRON
ftr-376	217	20	status	status	NOUN
ftr-376	217	21	as	as	ADP
ftr-376	217	22	the	the	DET
ftr-376	217	23	decision	decision	NOUN
ftr-376	217	24	makers	maker	NOUN
ftr-376	217	25	.	.	PUNCT
ftr-376	218	1	they	they	PRON
ftr-376	218	2	decide	decide	VERB
ftr-376	218	3	to	to	ADP
ftr-376	218	4	what	what	DET
ftr-376	218	5	extent	extent	NOUN
ftr-376	218	6	to	to	PART
ftr-376	218	7	release	release	VERB
ftr-376	218	8	fiscal	fiscal	ADJ
ftr-376	218	9	sovereignty	sovereignty	NOUN
ftr-376	218	10	,	,	PUNCT
ftr-376	218	11	which	which	DET
ftr-376	218	12	cases	case	NOUN
ftr-376	218	13	are	be	AUX
ftr-376	218	14	suitable	suitable	ADJ
ftr-376	218	15	to	to	PART
ftr-376	218	16	be	be	AUX
ftr-376	218	17	negotiated	negotiate	VERB
ftr-376	218	18	and	and	CCONJ
ftr-376	218	19	whether	whether	SCONJ
ftr-376	218	20	or	or	CCONJ
ftr-376	218	21	not	not	PART
ftr-376	218	22	to	to	PART
ftr-376	218	23	settle	settle	VERB
ftr-376	218	24	.	.	PUNCT
ftr-376	219	1	the	the	DET
ftr-376	219	2	basic	basic	ADJ
ftr-376	219	3	feature	feature	NOUN
ftr-376	219	4	of	of	ADP
ftr-376	219	5	map	map	NOUN
ftr-376	219	6	,	,	PUNCT
ftr-376	219	7	and	and	CCONJ
ftr-376	219	8	the	the	DET
ftr-376	219	9	most	most	ADV
ftr-376	219	10	widely	widely	ADV
ftr-376	219	11	criticized	criticize	VERB
ftr-376	219	12	,	,	PUNCT
ftr-376	219	13	is	be	AUX
ftr-376	219	14	that	that	SCONJ
ftr-376	219	15	the	the	DET
ftr-376	219	16	parties	party	NOUN
ftr-376	219	17	are	be	AUX
ftr-376	219	18	under	under	ADP
ftr-376	219	19	no	no	DET
ftr-376	219	20	obligation	obligation	NOUN
ftr-376	219	21	to	to	PART
ftr-376	219	22	resolve	resolve	VERB
ftr-376	219	23	a	a	DET
ftr-376	219	24	dispute	dispute	NOUN
ftr-376	219	25	.	.	PUNCT
ftr-376	220	1	c.	c.	NOUN
ftr-376	221	1	what	what	PRON
ftr-376	221	2	is	be	AUX
ftr-376	221	3	the	the	DET
ftr-376	221	4	case	case	NOUN
ftr-376	221	5	when	when	SCONJ
ftr-376	221	6	no	no	DET
ftr-376	221	7	map	map	NOUN
ftr-376	221	8	was	be	AUX
ftr-376	221	9	set	set	VERB
ftr-376	221	10	in	in	ADP
ftr-376	221	11	motion	motion	NOUN
ftr-376	221	12	?	?	PUNCT
ftr-376	222	1	an	an	DET
ftr-376	222	2	inevitable	inevitable	ADJ
ftr-376	222	3	question	question	NOUN
ftr-376	222	4	is	be	AUX
ftr-376	222	5	whether	whether	SCONJ
ftr-376	222	6	the	the	DET
ftr-376	222	7	wording	wording	NOUN
ftr-376	222	8	of	of	ADP
ftr-376	222	9	the	the	DET
ftr-376	222	10	proposed	propose	VERB
ftr-376	222	11	paragraph	paragraph	NOUN
ftr-376	222	12	5(b	5(b	NUM
ftr-376	222	13	)	)	PUNCT
ftr-376	222	14	“	"	PUNCT
ftr-376	222	15	the	the	DET
ftr-376	222	16	competent	competent	ADJ
ftr-376	222	17	authority	authority	NOUN
ftr-376	222	18	are	be	AUX
ftr-376	222	19	unable	unable	ADJ
ftr-376	222	20	to	to	PART
ftr-376	222	21	reach	reach	VERB
ftr-376	222	22	an	an	DET
ftr-376	222	23	agreement	agreement	NOUN
ftr-376	222	24	to	to	PART
ftr-376	222	25	resolve	resolve	VERB
ftr-376	222	26	that	that	DET
ftr-376	222	27	case	case	NOUN
ftr-376	222	28	pursuant	pursuant	ADJ
ftr-376	222	29	to	to	ADP
ftr-376	222	30	paragraph	paragraph	NOUN
ftr-376	222	31	2	2	NUM
ftr-376	222	32	within	within	ADP
ftr-376	222	33	two	two	NUM
ftr-376	222	34	years	year	NOUN
ftr-376	222	35	from	from	ADP
ftr-376	222	36	the	the	DET
ftr-376	222	37	presentation	presentation	NOUN
ftr-376	222	38	of	of	ADP
ftr-376	222	39	the	the	DET
ftr-376	222	40	case	case	NOUN
ftr-376	222	41	to	to	ADP
ftr-376	222	42	the	the	DET
ftr-376	222	43	competent	competent	ADJ
ftr-376	222	44	authority	authority	NOUN
ftr-376	222	45	of	of	ADP
ftr-376	222	46	the	the	DET
ftr-376	222	47	other	other	ADJ
ftr-376	222	48	contracting	contracting	NOUN
ftr-376	222	49	state	state	NOUN
ftr-376	222	50	”	"	PUNCT
ftr-376	222	51	includes	include	VERB
ftr-376	222	52	a	a	DET
ftr-376	222	53	situation	situation	NOUN
ftr-376	222	54	where	where	SCONJ
ftr-376	222	55	the	the	DET
ftr-376	222	56	competent	competent	ADJ
ftr-376	222	57	authorities	authority	NOUN
ftr-376	222	58	do	do	AUX
ftr-376	222	59	not	not	PART
ftr-376	222	60	commence	commence	VERB
ftr-376	222	61	negotiations	negotiation	NOUN
ftr-376	222	62	at	at	ADV
ftr-376	222	63	all	all	ADV
ftr-376	222	64	.	.	PUNCT
ftr-376	223	1	in	in	ADP
ftr-376	223	2	other	other	ADJ
ftr-376	223	3	words	word	NOUN
ftr-376	223	4	,	,	PUNCT
ftr-376	223	5	if	if	SCONJ
ftr-376	223	6	the	the	DET
ftr-376	223	7	two	two	NUM
ftr-376	223	8	year	year	NOUN
ftr-376	223	9	period	period	NOUN
ftr-376	223	10	elapses	elapse	VERB
ftr-376	223	11	yet	yet	ADV
ftr-376	223	12	no	no	DET
ftr-376	223	13	map	map	NOUN
ftr-376	223	14	negotiations	negotiation	NOUN
ftr-376	223	15	commence	commence	NOUN
ftr-376	223	16	,	,	PUNCT
ftr-376	223	17	will	will	AUX
ftr-376	223	18	the	the	DET
ftr-376	223	19	mandatory	mandatory	ADJ
ftr-376	223	20	and	and	CCONJ
ftr-376	223	21	binding	bind	VERB
ftr-376	223	22	arbitration	arbitration	NOUN
ftr-376	223	23	be	be	AUX
ftr-376	223	24	triggered	trigger	VERB
ftr-376	223	25	?	?	PUNCT
ftr-376	224	1	based	base	VERB
ftr-376	224	2	on	on	ADP
ftr-376	224	3	the	the	DET
ftr-376	224	4	wording	wording	NOUN
ftr-376	224	5	of	of	ADP
ftr-376	224	6	the	the	DET
ftr-376	224	7	proposed	propose	VERB
ftr-376	224	8	paragraph	paragraph	NOUN
ftr-376	224	9	the	the	DET
ftr-376	224	10	answer	answer	NOUN
ftr-376	224	11	should	should	AUX
ftr-376	224	12	be	be	AUX
ftr-376	224	13	no	no	PRON
ftr-376	224	14	.	.	PUNCT
ftr-376	225	1	i	i	PRON
ftr-376	225	2	take	take	VERB
ftr-376	225	3	this	this	DET
ftr-376	225	4	position	position	NOUN
ftr-376	225	5	for	for	ADP
ftr-376	225	6	the	the	DET
ftr-376	225	7	following	follow	VERB
ftr-376	225	8	reasons	reason	NOUN
ftr-376	225	9	:	:	PUNCT
ftr-376	225	10	first	first	ADV
ftr-376	225	11	,	,	PUNCT
ftr-376	225	12	the	the	DET
ftr-376	225	13	arbitration	arbitration	NOUN
ftr-376	225	14	is	be	AUX
ftr-376	225	15	clearly	clearly	ADV
ftr-376	225	16	structured	structure	VERB
ftr-376	225	17	as	as	ADP
ftr-376	225	18	an	an	DET
ftr-376	225	19	extension	extension	NOUN
ftr-376	225	20	of	of	ADP
ftr-376	225	21	the	the	DET
ftr-376	225	22	map	map	NOUN
ftr-376	225	23	.	.	PUNCT
ftr-376	226	1	the	the	DET
ftr-376	226	2	intention	intention	NOUN
ftr-376	226	3	is	be	AUX
ftr-376	226	4	for	for	SCONJ
ftr-376	226	5	the	the	DET
ftr-376	226	6	arbitration	arbitration	NOUN
ftr-376	226	7	to	to	PART
ftr-376	226	8	be	be	AUX
ftr-376	226	9	triggered	trigger	VERB
ftr-376	226	10	only	only	ADV
ftr-376	226	11	after	after	SCONJ
ftr-376	226	12	both	both	CCONJ
ftr-376	226	13	competent	competent	ADJ
ftr-376	226	14	authorities	authority	NOUN
ftr-376	226	15	were	be	AUX
ftr-376	226	16	unable	unable	ADJ
ftr-376	226	17	to	to	PART
ftr-376	226	18	settle	settle	VERB
ftr-376	226	19	through	through	ADP
ftr-376	226	20	the	the	DET
ftr-376	226	21	map	map	NOUN
ftr-376	226	22	.	.	PUNCT
ftr-376	227	1	paragraph	paragraph	NOUN
ftr-376	227	2	12	12	NUM
ftr-376	227	3	of	of	ADP
ftr-376	227	4	the	the	DET
ftr-376	227	5	oecd	oecd	PROPN
ftr-376	227	6	report21	report21	PROPN
ftr-376	227	7	states	state	VERB
ftr-376	227	8	that	that	SCONJ
ftr-376	227	9	:	:	PUNCT
ftr-376	227	10	recourse	recourse	VERB
ftr-376	227	11	to	to	ADP
ftr-376	227	12	these	these	DET
ftr-376	227	13	techniques	technique	NOUN
ftr-376	227	14	,	,	PUNCT
ftr-376	227	15	however	however	ADV
ftr-376	227	16	,	,	PUNCT
ftr-376	227	17	must	must	AUX
ftr-376	227	18	be	be	AUX
ftr-376	227	19	an	an	DET
ftr-376	227	20	integral	integral	ADJ
ftr-376	227	21	part	part	NOUN
ftr-376	227	22	of	of	ADP
ftr-376	227	23	the	the	DET
ftr-376	227	24	mutual	mutual	ADJ
ftr-376	227	25	agreement	agreement	NOUN
ftr-376	227	26	procedure	procedure	NOUN
ftr-376	227	27	and	and	CCONJ
ftr-376	227	28	should	should	AUX
ftr-376	227	29	not	not	PART
ftr-376	227	30	constitute	constitute	VERB
ftr-376	227	31	an	an	DET
ftr-376	227	32	alternative	alternative	ADJ
ftr-376	227	33	route	route	NOUN
ftr-376	227	34	to	to	ADP
ftr-376	227	35	solving	solve	VERB
ftr-376	227	36	tax	tax	NOUN
ftr-376	227	37	treaty	treaty	NOUN
ftr-376	227	38	disputes	dispute	NOUN
ftr-376	227	39	between	between	ADP
ftr-376	227	40	states	state	NOUN
ftr-376	227	41	,	,	PUNCT
ftr-376	227	42	which	which	PRON
ftr-376	227	43	would	would	AUX
ftr-376	227	44	risk	risk	VERB
ftr-376	227	45	undermining	undermine	VERB
ftr-376	227	46	the	the	DET
ftr-376	227	47	effectiveness	effectiveness	NOUN
ftr-376	227	48	of	of	ADP
ftr-376	227	49	the	the	DET
ftr-376	227	50	mutual	mutual	ADJ
ftr-376	227	51	agreement	agreement	NOUN
ftr-376	227	52	procedure.22	procedure.22	PROPN
ftr-376	227	53	government	government	NOUN
ftr-376	227	54	-	-	PUNCT
ftr-376	227	55	private	private	ADJ
ftr-376	227	56	party	party	NOUN
ftr-376	227	57	arbitration	arbitration	NOUN
ftr-376	227	58	where	where	SCONJ
ftr-376	227	59	the	the	DET
ftr-376	227	60	jurisdiction	jurisdiction	NOUN
ftr-376	227	61	of	of	ADP
ftr-376	227	62	the	the	DET
ftr-376	227	63	arbitral	arbitral	ADJ
ftr-376	227	64	panel	panel	NOUN
ftr-376	227	65	extends	extend	VERB
ftr-376	227	66	to	to	ADP
ftr-376	227	67	resolving	resolve	VERB
ftr-376	227	68	the	the	DET
ftr-376	227	69	whole	whole	ADJ
ftr-376	227	70	case	case	NOUN
ftr-376	227	71	.	.	PUNCT
ftr-376	228	1	(	(	PUNCT
ftr-376	228	2	emphasis	emphasis	NOUN
ftr-376	228	3	in	in	ADP
ftr-376	228	4	original	original	ADJ
ftr-376	228	5	)	)	PUNCT
ftr-376	228	6	.	.	PUNCT
ftr-376	229	1	21	21	NUM
ftr-376	229	2	.	.	PUNCT
ftr-376	229	3	see	see	VERB
ftr-376	229	4	the	the	DET
ftr-376	229	5	oecd	oecd	PROPN
ftr-376	229	6	report	report	NOUN
ftr-376	229	7	,	,	PUNCT
ftr-376	229	8	supra	supra	PROPN
ftr-376	229	9	note	note	NOUN
ftr-376	229	10	15	15	NUM
ftr-376	229	11	.	.	NOUN
ftr-376	230	1	22	22	NUM
ftr-376	230	2	.	.	PUNCT
ftr-376	231	1	i	i	PRON
ftr-376	231	2	d.	d.	PROPN
ftr-376	231	3	,	,	PUNCT
ftr-376	231	4	¶	¶	PROPN
ftr-376	231	5	46	46	NUM
ftr-376	231	6	.	.	PUNCT
ftr-376	231	7	716	716	NUM
ftr-376	231	8	florida	florida	PROPN
ftr-376	231	9	tax	tax	NOUN
ftr-376	231	10	review	review	NOUN
ftr-376	232	1	[	[	X
ftr-376	232	2	vol	vol	NOUN
ftr-376	232	3	.	.	PUNCT
ftr-376	232	4	9:8	9:8	NUM
ftr-376	232	5	second	second	ADJ
ftr-376	232	6	,	,	PUNCT
ftr-376	232	7	from	from	ADP
ftr-376	232	8	the	the	DET
ftr-376	232	9	proposed	propose	VERB
ftr-376	232	10	paragraph	paragraph	NOUN
ftr-376	232	11	46	46	NUM
ftr-376	232	12	to	to	ADP
ftr-376	232	13	the	the	DET
ftr-376	232	14	commentary23	commentary23	NOUN
ftr-376	232	15	it	it	PRON
ftr-376	232	16	is	be	AUX
ftr-376	232	17	clear	clear	ADJ
ftr-376	232	18	that	that	SCONJ
ftr-376	232	19	there	there	PRON
ftr-376	232	20	is	be	VERB
ftr-376	232	21	a	a	DET
ftr-376	232	22	distinction	distinction	NOUN
ftr-376	232	23	between	between	ADP
ftr-376	232	24	the	the	DET
ftr-376	232	25	“	"	PUNCT
ftr-376	232	26	case	case	NOUN
ftr-376	232	27	”	"	PUNCT
ftr-376	232	28	and	and	CCONJ
ftr-376	232	29	the	the	DET
ftr-376	232	30	“	"	PUNCT
ftr-376	232	31	issue	issue	NOUN
ftr-376	232	32	.	.	PUNCT
ftr-376	232	33	”	"	PUNCT
ftr-376	233	1	this	this	DET
ftr-376	233	2	paragraph	paragraph	NOUN
ftr-376	233	3	addresses	address	VERB
ftr-376	233	4	a	a	DET
ftr-376	233	5	hypothetical	hypothetical	ADJ
ftr-376	233	6	situation	situation	NOUN
ftr-376	233	7	where	where	SCONJ
ftr-376	233	8	the	the	DET
ftr-376	233	9	competent	competent	ADJ
ftr-376	233	10	authorities	authority	NOUN
ftr-376	233	11	are	be	AUX
ftr-376	233	12	unable	unable	ADJ
ftr-376	233	13	,	,	PUNCT
ftr-376	233	14	during	during	ADP
ftr-376	233	15	the	the	DET
ftr-376	233	16	negotiations	negotiation	NOUN
ftr-376	233	17	,	,	PUNCT
ftr-376	233	18	to	to	PART
ftr-376	233	19	resolve	resolve	VERB
ftr-376	233	20	one	one	NUM
ftr-376	233	21	or	or	CCONJ
ftr-376	233	22	more	more	ADJ
ftr-376	233	23	issues	issue	NOUN
ftr-376	233	24	and	and	CCONJ
ftr-376	233	25	are	be	AUX
ftr-376	233	26	therefore	therefore	ADV
ftr-376	233	27	unable	unable	ADJ
ftr-376	233	28	to	to	PART
ftr-376	233	29	resolve	resolve	VERB
ftr-376	233	30	the	the	DET
ftr-376	233	31	case	case	NOUN
ftr-376	233	32	in	in	ADP
ftr-376	233	33	whole	whole	NOUN
ftr-376	233	34	.	.	PUNCT
ftr-376	234	1	in	in	ADP
ftr-376	234	2	such	such	ADJ
ftr-376	234	3	circumstances	circumstance	NOUN
ftr-376	234	4	,	,	PUNCT
ftr-376	234	5	the	the	DET
ftr-376	234	6	proposed	propose	VERB
ftr-376	234	7	paragraph	paragraph	NOUN
ftr-376	234	8	would	would	AUX
ftr-376	234	9	cause	cause	VERB
ftr-376	234	10	the	the	DET
ftr-376	234	11	unresolved	unresolved	ADJ
ftr-376	234	12	issues	issue	NOUN
ftr-376	234	13	to	to	PART
ftr-376	234	14	be	be	AUX
ftr-376	234	15	resolved	resolve	VERB
ftr-376	234	16	through	through	ADP
ftr-376	234	17	the	the	DET
ftr-376	234	18	mandatory	mandatory	ADJ
ftr-376	234	19	and	and	CCONJ
ftr-376	234	20	binding	binding	ADJ
ftr-376	234	21	arbitration	arbitration	NOUN
ftr-376	234	22	,	,	PUNCT
ftr-376	234	23	leaving	leave	VERB
ftr-376	234	24	the	the	DET
ftr-376	234	25	resolution	resolution	NOUN
ftr-376	234	26	of	of	ADP
ftr-376	234	27	the	the	DET
ftr-376	234	28	case	case	NOUN
ftr-376	234	29	to	to	PART
ftr-376	234	30	be	be	AUX
ftr-376	234	31	achieved	achieve	VERB
ftr-376	234	32	through	through	ADP
ftr-376	234	33	map.24	map.24	NOUN
ftr-376	234	34	here	here	ADV
ftr-376	234	35	too	too	ADV
ftr-376	234	36	the	the	DET
ftr-376	234	37	assumption	assumption	NOUN
ftr-376	234	38	is	be	AUX
ftr-376	234	39	that	that	SCONJ
ftr-376	234	40	the	the	DET
ftr-376	234	41	negotiations	negotiation	NOUN
ftr-376	234	42	have	have	AUX
ftr-376	234	43	already	already	ADV
ftr-376	234	44	commenced	commence	VERB
ftr-376	234	45	.	.	PUNCT
ftr-376	235	1	third	third	ADJ
ftr-376	235	2	,	,	PUNCT
ftr-376	235	3	paragraph	paragraph	NOUN
ftr-376	235	4	50	50	NUM
ftr-376	235	5	of	of	ADP
ftr-376	235	6	the	the	DET
ftr-376	235	7	proposed	propose	VERB
ftr-376	235	8	commentary	commentary	NOUN
ftr-376	235	9	clarifies	clarify	VERB
ftr-376	235	10	that	that	SCONJ
ftr-376	235	11	its	its	PRON
ftr-376	235	12	application	application	NOUN
ftr-376	235	13	is	be	AUX
ftr-376	235	14	conditioned	condition	VERB
ftr-376	235	15	upon	upon	SCONJ
ftr-376	235	16	the	the	DET
ftr-376	235	17	availability	availability	NOUN
ftr-376	235	18	of	of	ADP
ftr-376	235	19	map:25	map:25	NOUN
ftr-376	235	20	where	where	SCONJ
ftr-376	235	21	the	the	DET
ftr-376	235	22	mutual	mutual	ADJ
ftr-376	235	23	agreement	agreement	NOUN
ftr-376	235	24	procedure	procedure	NOUN
ftr-376	235	25	is	be	AUX
ftr-376	235	26	not	not	PART
ftr-376	235	27	available	available	ADJ
ftr-376	235	28	,	,	PUNCT
ftr-376	235	29	for	for	ADP
ftr-376	235	30	example	example	NOUN
ftr-376	235	31	because	because	SCONJ
ftr-376	235	32	of	of	ADP
ftr-376	235	33	the	the	DET
ftr-376	235	34	existence	existence	NOUN
ftr-376	235	35	of	of	ADP
ftr-376	235	36	serious	serious	ADJ
ftr-376	235	37	violations	violation	NOUN
ftr-376	235	38	involving	involve	VERB
ftr-376	235	39	significant	significant	ADJ
ftr-376	235	40	penalties	penalty	NOUN
ftr-376	235	41	,	,	PUNCT
ftr-376	235	42	it	it	PRON
ftr-376	235	43	is	be	AUX
ftr-376	235	44	clear	clear	ADJ
ftr-376	235	45	that	that	SCONJ
ftr-376	235	46	paragraph	paragraph	NOUN
ftr-376	235	47	5	5	NUM
ftr-376	235	48	is	be	AUX
ftr-376	235	49	not	not	PART
ftr-376	235	50	applicable	applicable	ADJ
ftr-376	235	51	.	.	PUNCT
ftr-376	236	1	fourth	fourth	ADJ
ftr-376	236	2	,	,	PUNCT
ftr-376	236	3	mandatory	mandatory	ADJ
ftr-376	236	4	and	and	CCONJ
ftr-376	236	5	binding	bind	VERB
ftr-376	236	6	arbitration	arbitration	NOUN
ftr-376	236	7	is	be	AUX
ftr-376	236	8	triggered	trigger	VERB
ftr-376	236	9	under	under	ADP
ftr-376	236	10	the	the	DET
ftr-376	236	11	proposal	proposal	NOUN
ftr-376	236	12	when	when	SCONJ
ftr-376	236	13	the	the	DET
ftr-376	236	14	parties	party	NOUN
ftr-376	236	15	were	be	AUX
ftr-376	236	16	unable	unable	ADJ
ftr-376	236	17	to	to	PART
ftr-376	236	18	settle	settle	VERB
ftr-376	236	19	pursuant	pursuant	ADV
ftr-376	236	20	to	to	ADP
ftr-376	236	21	paragraph	paragraph	NOUN
ftr-376	236	22	2	2	NUM
ftr-376	236	23	.	.	PUNCT
ftr-376	236	24	paragraph	paragraph	NOUN
ftr-376	236	25	2	2	NUM
ftr-376	236	26	(	(	PUNCT
ftr-376	236	27	of	of	ADP
ftr-376	236	28	article	article	NOUN
ftr-376	236	29	25	25	NUM
ftr-376	236	30	)	)	PUNCT
ftr-376	236	31	deals	deal	NOUN
ftr-376	236	32	with	with	ADP
ftr-376	236	33	the	the	DET
ftr-376	236	34	map	map	NOUN
ftr-376	236	35	negotiations	negotiation	NOUN
ftr-376	236	36	.	.	PUNCT
ftr-376	237	1	the	the	DET
ftr-376	237	2	referral	referral	NOUN
ftr-376	237	3	to	to	PART
ftr-376	237	4	paragraph	paragraph	VERB
ftr-376	237	5	2	2	NUM
ftr-376	237	6	in	in	ADP
ftr-376	237	7	this	this	DET
ftr-376	237	8	case	case	NOUN
ftr-376	237	9	emphasizes	emphasize	VERB
ftr-376	237	10	that	that	SCONJ
ftr-376	237	11	exhausting	exhaust	VERB
ftr-376	237	12	the	the	DET
ftr-376	237	13	map	map	NOUN
ftr-376	237	14	negotiations	negotiation	NOUN
ftr-376	237	15	is	be	AUX
ftr-376	237	16	a	a	DET
ftr-376	237	17	condition	condition	NOUN
ftr-376	237	18	to	to	ADP
ftr-376	237	19	triggering	trigger	VERB
ftr-376	237	20	the	the	DET
ftr-376	237	21	arbitration	arbitration	NOUN
ftr-376	237	22	.	.	PUNCT
ftr-376	238	1	d.	d.	PROPN
ftr-376	238	2	is	be	AUX
ftr-376	238	3	there	there	PRON
ftr-376	238	4	a	a	DET
ftr-376	238	5	duty	duty	NOUN
ftr-376	238	6	to	to	PART
ftr-376	238	7	negotiate	negotiate	VERB
ftr-376	238	8	?	?	PUNCT
ftr-376	239	1	various	various	ADJ
ftr-376	239	2	positions	position	NOUN
ftr-376	239	3	because	because	SCONJ
ftr-376	239	4	of	of	ADP
ftr-376	239	5	the	the	DET
ftr-376	239	6	manner	manner	NOUN
ftr-376	239	7	in	in	ADP
ftr-376	239	8	which	which	PRON
ftr-376	239	9	the	the	DET
ftr-376	239	10	proposal	proposal	NOUN
ftr-376	239	11	was	be	AUX
ftr-376	239	12	structured	structure	VERB
ftr-376	239	13	,	,	PUNCT
ftr-376	239	14	the	the	DET
ftr-376	239	15	question	question	NOUN
ftr-376	239	16	whether	whether	SCONJ
ftr-376	239	17	or	or	CCONJ
ftr-376	239	18	not	not	PART
ftr-376	239	19	a	a	DET
ftr-376	239	20	duty	duty	NOUN
ftr-376	239	21	to	to	PART
ftr-376	239	22	initiate	initiate	VERB
ftr-376	239	23	map	map	NOUN
ftr-376	239	24	exists	exist	VERB
ftr-376	239	25	directly	directly	ADV
ftr-376	239	26	affects	affect	VERB
ftr-376	239	27	the	the	DET
ftr-376	239	28	operation	operation	NOUN
ftr-376	239	29	of	of	ADP
ftr-376	239	30	the	the	DET
ftr-376	239	31	provision	provision	NOUN
ftr-376	239	32	.	.	PUNCT
ftr-376	240	1	as	as	SCONJ
ftr-376	240	2	clarified	clarify	VERB
ftr-376	240	3	above	above	ADV
ftr-376	240	4	,	,	PUNCT
ftr-376	240	5	commencing	commence	VERB
ftr-376	240	6	the	the	DET
ftr-376	240	7	map	map	NOUN
ftr-376	240	8	is	be	AUX
ftr-376	240	9	a	a	DET
ftr-376	240	10	condition	condition	NOUN
ftr-376	240	11	to	to	ADP
ftr-376	240	12	triggering	trigger	VERB
ftr-376	240	13	the	the	DET
ftr-376	240	14	arbitration	arbitration	NOUN
ftr-376	240	15	.	.	PUNCT
ftr-376	241	1	if	if	SCONJ
ftr-376	241	2	the	the	DET
ftr-376	241	3	competent	competent	ADJ
ftr-376	241	4	authorities	authority	NOUN
ftr-376	241	5	are	be	AUX
ftr-376	241	6	under	under	ADP
ftr-376	241	7	no	no	DET
ftr-376	241	8	duty	duty	NOUN
ftr-376	241	9	to	to	PART
ftr-376	241	10	participate	participate	VERB
ftr-376	241	11	in	in	ADP
ftr-376	241	12	map	map	NOUN
ftr-376	241	13	negotiations	negotiation	NOUN
ftr-376	241	14	,	,	PUNCT
ftr-376	241	15	this	this	PRON
ftr-376	241	16	could	could	AUX
ftr-376	241	17	create	create	VERB
ftr-376	241	18	a	a	DET
ftr-376	241	19	tool	tool	NOUN
ftr-376	241	20	that	that	PRON
ftr-376	241	21	could	could	AUX
ftr-376	241	22	be	be	AUX
ftr-376	241	23	utilized	utilize	VERB
ftr-376	241	24	to	to	PART
ftr-376	241	25	prevent	prevent	VERB
ftr-376	241	26	triggering	trigger	VERB
ftr-376	241	27	the	the	DET
ftr-376	241	28	arbitration	arbitration	NOUN
ftr-376	241	29	.	.	PUNCT
ftr-376	242	1	by	by	ADP
ftr-376	242	2	denying	deny	VERB
ftr-376	242	3	a	a	DET
ftr-376	242	4	request	request	NOUN
ftr-376	242	5	to	to	PART
ftr-376	242	6	commence	commence	NOUN
ftr-376	242	7	map	map	NOUN
ftr-376	242	8	negotiations	negotiation	NOUN
ftr-376	242	9	,	,	PUNCT
ftr-376	242	10	the	the	DET
ftr-376	242	11	competent	competent	ADJ
ftr-376	242	12	authority	authority	NOUN
ftr-376	242	13	will	will	AUX
ftr-376	242	14	never	never	ADV
ftr-376	242	15	be	be	AUX
ftr-376	242	16	subject	subject	ADJ
ftr-376	242	17	to	to	ADP
ftr-376	242	18	mandatory	mandatory	ADJ
ftr-376	242	19	and	and	CCONJ
ftr-376	242	20	binding	binding	ADJ
ftr-376	242	21	arbitration.26	arbitration.26	ADJ
ftr-376	242	22	23	23	NUM
ftr-376	242	23	.	.	PUNCT
ftr-376	243	1	i	i	PRON
ftr-376	243	2	d.	d.	PROPN
ftr-376	243	3	,	,	PUNCT
ftr-376	243	4	¶	¶	PROPN
ftr-376	243	5	16	16	NUM
ftr-376	243	6	.	.	PUNCT
ftr-376	244	1	24	24	NUM
ftr-376	244	2	.	.	PUNCT
ftr-376	245	1	i	i	PRON
ftr-376	245	2	d.	d.	PROPN
ftr-376	245	3	,	,	PUNCT
ftr-376	245	4	¶	¶	PROPN
ftr-376	245	5	46	46	NUM
ftr-376	245	6	of	of	ADP
ftr-376	245	7	the	the	DET
ftr-376	245	8	commentary	commentary	NOUN
ftr-376	245	9	in	in	ADP
ftr-376	245	10	¶	¶	PROPN
ftr-376	245	11	16	16	NUM
ftr-376	245	12	.	.	PUNCT
ftr-376	246	1	25	25	NUM
ftr-376	246	2	.	.	PUNCT
ftr-376	247	1	i	i	PRON
ftr-376	247	2	d.	d.	PROPN
ftr-376	247	3	,	,	PUNCT
ftr-376	247	4	¶	¶	PROPN
ftr-376	247	5	16	16	NUM
ftr-376	247	6	.	.	PUNCT
ftr-376	248	1	26	26	NUM
ftr-376	248	2	.	.	PUNCT
ftr-376	249	1	see	see	VERB
ftr-376	249	2	§	§	PROPN
ftr-376	249	3	g(1	g(1	NOUN
ftr-376	249	4	)	)	PUNCT
ftr-376	249	5	below	below	ADP
ftr-376	249	6	for	for	ADP
ftr-376	249	7	a	a	DET
ftr-376	249	8	deeper	deep	ADJ
ftr-376	249	9	discussion	discussion	NOUN
ftr-376	249	10	on	on	ADP
ftr-376	249	11	this	this	DET
ftr-376	249	12	point	point	NOUN
ftr-376	249	13	.	.	PUNCT
ftr-376	250	1	2009	2009	NUM
ftr-376	250	2	]	]	PUNCT
ftr-376	250	3	mandatory	mandatory	ADJ
ftr-376	250	4	arbitration	arbitration	NOUN
ftr-376	250	5	of	of	ADP
ftr-376	250	6	international	international	ADJ
ftr-376	250	7	tax	tax	NOUN
ftr-376	250	8	disputes	dispute	NOUN
ftr-376	250	9	717	717	NUM
ftr-376	250	10	1	1	NUM
ftr-376	250	11	.	.	PUNCT
ftr-376	251	1	the	the	DET
ftr-376	251	2	oecd	oecd	PROPN
ftr-376	251	3	view	view	NOUN
ftr-376	251	4	the	the	DET
ftr-376	251	5	oecd	oecd	PROPN
ftr-376	251	6	takes	take	VERB
ftr-376	251	7	the	the	DET
ftr-376	251	8	view	view	NOUN
ftr-376	251	9	that	that	SCONJ
ftr-376	251	10	the	the	DET
ftr-376	251	11	competent	competent	ADJ
ftr-376	251	12	authorities	authority	NOUN
ftr-376	251	13	are	be	AUX
ftr-376	251	14	under	under	ADP
ftr-376	251	15	a	a	DET
ftr-376	251	16	duty	duty	NOUN
ftr-376	251	17	to	to	PART
ftr-376	251	18	initiate	initiate	VERB
ftr-376	251	19	map	map	VERB
ftr-376	251	20	upon	upon	SCONJ
ftr-376	251	21	request	request	NOUN
ftr-376	251	22	from	from	ADP
ftr-376	251	23	the	the	DET
ftr-376	251	24	taxpayer.27	taxpayer.27	PROPN
ftr-376	251	25	in	in	ADP
ftr-376	251	26	my	my	PRON
ftr-376	251	27	mind	mind	NOUN
ftr-376	251	28	this	this	DET
ftr-376	251	29	position	position	NOUN
ftr-376	251	30	is	be	AUX
ftr-376	251	31	problematic	problematic	ADJ
ftr-376	251	32	,	,	PUNCT
ftr-376	251	33	let	let	VERB
ftr-376	251	34	alone	alone	ADV
ftr-376	251	35	contrary	contrary	ADV
ftr-376	251	36	to	to	ADP
ftr-376	251	37	the	the	DET
ftr-376	251	38	language	language	NOUN
ftr-376	251	39	of	of	ADP
ftr-376	251	40	article	article	NOUN
ftr-376	251	41	25	25	NUM
ftr-376	251	42	.	.	PUNCT
ftr-376	252	1	article	article	PROPN
ftr-376	252	2	25(2	25(2	NUM
ftr-376	252	3	)	)	PUNCT
ftr-376	252	4	implies	imply	VERB
ftr-376	252	5	that	that	SCONJ
ftr-376	252	6	the	the	DET
ftr-376	252	7	so	so	ADV
ftr-376	252	8	called	call	VERB
ftr-376	252	9	“	"	PUNCT
ftr-376	252	10	duty	duty	NOUN
ftr-376	252	11	to	to	PART
ftr-376	252	12	negotiate	negotiate	VERB
ftr-376	252	13	”	"	PUNCT
ftr-376	252	14	is	be	AUX
ftr-376	252	15	not	not	PART
ftr-376	252	16	unconditioned	unconditioned	ADJ
ftr-376	252	17	.	.	PUNCT
ftr-376	253	1	the	the	DET
ftr-376	253	2	article	article	NOUN
ftr-376	253	3	poses	pose	VERB
ftr-376	253	4	two	two	NUM
ftr-376	253	5	conditions	condition	NOUN
ftr-376	253	6	once	once	ADV
ftr-376	253	7	met	meet	VERB
ftr-376	253	8	,	,	PUNCT
ftr-376	253	9	will	will	AUX
ftr-376	253	10	presumably	presumably	ADV
ftr-376	253	11	establish	establish	VERB
ftr-376	253	12	a	a	DET
ftr-376	253	13	duty	duty	NOUN
ftr-376	253	14	,	,	PUNCT
ftr-376	253	15	or	or	CCONJ
ftr-376	253	16	better	well	ADV
ftr-376	253	17	say	say	VERB
ftr-376	253	18	a	a	DET
ftr-376	253	19	quasi	quasi	NOUN
ftr-376	253	20	duty	duty	NOUN
ftr-376	253	21	,	,	PUNCT
ftr-376	253	22	to	to	PART
ftr-376	253	23	“	"	PUNCT
ftr-376	253	24	endeavour	endeavour	VERB
ftr-376	253	25	”	"	PUNCT
ftr-376	253	26	to	to	PART
ftr-376	253	27	resolve	resolve	VERB
ftr-376	253	28	the	the	DET
ftr-376	253	29	case	case	NOUN
ftr-376	253	30	by	by	ADP
ftr-376	253	31	mutual	mutual	ADJ
ftr-376	253	32	agreement	agreement	NOUN
ftr-376	253	33	.	.	PUNCT
ftr-376	254	1	the	the	DET
ftr-376	254	2	first	first	ADJ
ftr-376	254	3	condition	condition	NOUN
ftr-376	254	4	is	be	AUX
ftr-376	254	5	:	:	PUNCT
ftr-376	254	6	“	"	PUNCT
ftr-376	254	7	if	if	SCONJ
ftr-376	254	8	the	the	DET
ftr-376	254	9	objection	objection	NOUN
ftr-376	254	10	appears	appear	VERB
ftr-376	254	11	to	to	ADP
ftr-376	254	12	it	it	PRON
ftr-376	254	13	to	to	PART
ftr-376	254	14	be	be	AUX
ftr-376	254	15	justified	justify	VERB
ftr-376	254	16	.	.	PUNCT
ftr-376	254	17	”	"	PUNCT
ftr-376	255	1	the	the	DET
ftr-376	255	2	second	second	ADJ
ftr-376	255	3	condition	condition	NOUN
ftr-376	255	4	is	be	AUX
ftr-376	255	5	:	:	PUNCT
ftr-376	255	6	“	"	PUNCT
ftr-376	255	7	if	if	SCONJ
ftr-376	255	8	it	it	PRON
ftr-376	255	9	is	be	AUX
ftr-376	255	10	not	not	PART
ftr-376	255	11	itself	itself	PRON
ftr-376	255	12	able	able	ADJ
ftr-376	255	13	to	to	PART
ftr-376	255	14	arrive	arrive	VERB
ftr-376	255	15	at	at	ADP
ftr-376	255	16	a	a	DET
ftr-376	255	17	satisfactory	satisfactory	ADJ
ftr-376	255	18	solution	solution	NOUN
ftr-376	255	19	,	,	PUNCT
ftr-376	255	20	to	to	PART
ftr-376	255	21	resolve	resolve	VERB
ftr-376	255	22	the	the	DET
ftr-376	255	23	case	case	NOUN
ftr-376	255	24	by	by	ADP
ftr-376	255	25	mutual	mutual	ADJ
ftr-376	255	26	agreement	agreement	NOUN
ftr-376	255	27	with	with	ADP
ftr-376	255	28	the	the	DET
ftr-376	255	29	competent	competent	ADJ
ftr-376	255	30	authority	authority	NOUN
ftr-376	255	31	.	.	PUNCT
ftr-376	255	32	”	"	PUNCT
ftr-376	256	1	if	if	SCONJ
ftr-376	256	2	a	a	DET
ftr-376	256	3	competent	competent	ADJ
ftr-376	256	4	authority	authority	NOUN
ftr-376	256	5	considers	consider	VERB
ftr-376	256	6	a	a	DET
ftr-376	256	7	taxpayer	taxpayer	NOUN
ftr-376	256	8	’s	’s	PART
ftr-376	256	9	objection	objection	NOUN
ftr-376	256	10	not	not	PART
ftr-376	256	11	justified	justify	VERB
ftr-376	256	12	,	,	PUNCT
ftr-376	256	13	the	the	DET
ftr-376	256	14	first	first	ADJ
ftr-376	256	15	condition	condition	NOUN
ftr-376	256	16	is	be	AUX
ftr-376	256	17	not	not	PART
ftr-376	256	18	met	meet	VERB
ftr-376	256	19	and	and	CCONJ
ftr-376	256	20	the	the	DET
ftr-376	256	21	“	"	PUNCT
ftr-376	256	22	duty	duty	NOUN
ftr-376	256	23	”	"	PUNCT
ftr-376	256	24	to	to	PART
ftr-376	256	25	negotiate	negotiate	VERB
ftr-376	256	26	is	be	AUX
ftr-376	256	27	therefore	therefore	ADV
ftr-376	256	28	not	not	PART
ftr-376	256	29	established	establish	VERB
ftr-376	256	30	.	.	PUNCT
ftr-376	257	1	the	the	DET
ftr-376	257	2	oecd	oecd	PROPN
ftr-376	257	3	commentary	commentary	NOUN
ftr-376	257	4	is	be	AUX
ftr-376	257	5	inconsistent	inconsistent	ADJ
ftr-376	257	6	.	.	PUNCT
ftr-376	258	1	paragraph	paragraph	NOUN
ftr-376	258	2	20	20	NUM
ftr-376	258	3	of	of	ADP
ftr-376	258	4	the	the	DET
ftr-376	258	5	commentary28	commentary28	NOUN
ftr-376	258	6	provides	provide	VERB
ftr-376	258	7	that	that	SCONJ
ftr-376	258	8	:	:	PUNCT
ftr-376	258	9	the	the	DET
ftr-376	258	10	provisions	provision	NOUN
ftr-376	258	11	of	of	ADP
ftr-376	258	12	paragraph	paragraph	NOUN
ftr-376	258	13	1	1	NUM
ftr-376	258	14	give	give	VERB
ftr-376	258	15	the	the	DET
ftr-376	258	16	taxpayer	taxpayer	NOUN
ftr-376	258	17	concerned	concern	VERB
ftr-376	258	18	the	the	DET
ftr-376	258	19	right	right	NOUN
ftr-376	258	20	to	to	PART
ftr-376	258	21	apply	apply	VERB
ftr-376	258	22	to	to	ADP
ftr-376	258	23	the	the	DET
ftr-376	258	24	competent	competent	ADJ
ftr-376	258	25	authority	authority	NOUN
ftr-376	258	26	of	of	ADP
ftr-376	258	27	the	the	DET
ftr-376	258	28	state	state	NOUN
ftr-376	258	29	of	of	ADP
ftr-376	258	30	which	which	PRON
ftr-376	258	31	he	he	PRON
ftr-376	258	32	is	be	AUX
ftr-376	258	33	a	a	DET
ftr-376	258	34	resident	resident	NOUN
ftr-376	258	35	...	...	PUNCT
ftr-376	258	36	that	that	DET
ftr-376	258	37	competent	competent	ADJ
ftr-376	258	38	authority	authority	NOUN
ftr-376	258	39	is	be	AUX
ftr-376	258	40	under	under	ADP
ftr-376	258	41	an	an	DET
ftr-376	258	42	obligation	obligation	NOUN
ftr-376	258	43	to	to	PART
ftr-376	258	44	consider	consider	VERB
ftr-376	258	45	whether	whether	SCONJ
ftr-376	258	46	the	the	DET
ftr-376	258	47	objection	objection	NOUN
ftr-376	258	48	is	be	AUX
ftr-376	258	49	justified	justify	VERB
ftr-376	258	50	and	and	CCONJ
ftr-376	258	51	,	,	PUNCT
ftr-376	258	52	if	if	SCONJ
ftr-376	258	53	it	it	PRON
ftr-376	258	54	appears	appear	VERB
ftr-376	258	55	to	to	PART
ftr-376	258	56	be	be	AUX
ftr-376	258	57	justified	justify	VERB
ftr-376	258	58	,	,	PUNCT
ftr-376	258	59	take	take	VERB
ftr-376	258	60	action	action	NOUN
ftr-376	258	61	on	on	ADP
ftr-376	258	62	it	it	PRON
ftr-376	258	63	in	in	ADP
ftr-376	258	64	one	one	NUM
ftr-376	258	65	of	of	ADP
ftr-376	258	66	the	the	DET
ftr-376	258	67	two	two	NUM
ftr-376	258	68	forms	form	NOUN
ftr-376	258	69	provided	provide	VERB
ftr-376	258	70	for	for	ADP
ftr-376	258	71	in	in	ADP
ftr-376	258	72	paragraph	paragraph	NOUN
ftr-376	258	73	2	2	NUM
ftr-376	258	74	.	.	PUNCT
ftr-376	258	75	paragraph	paragraph	NOUN
ftr-376	258	76	23	23	NUM
ftr-376	258	77	of	of	ADP
ftr-376	258	78	the	the	DET
ftr-376	258	79	commentary	commentary	NOUN
ftr-376	258	80	states	state	VERB
ftr-376	258	81	:	:	PUNCT
ftr-376	258	82	an	an	DET
ftr-376	258	83	application	application	NOUN
ftr-376	258	84	by	by	ADP
ftr-376	258	85	a	a	DET
ftr-376	258	86	taxpayer	taxpayer	NOUN
ftr-376	258	87	to	to	PART
ftr-376	258	88	set	set	VERB
ftr-376	258	89	the	the	DET
ftr-376	258	90	mutual	mutual	ADJ
ftr-376	258	91	agreement	agreement	NOUN
ftr-376	258	92	procedure	procedure	NOUN
ftr-376	258	93	in	in	ADP
ftr-376	258	94	motion	motion	NOUN
ftr-376	258	95	should	should	AUX
ftr-376	258	96	not	not	PART
ftr-376	258	97	be	be	AUX
ftr-376	258	98	rejected	reject	VERB
ftr-376	258	99	without	without	ADP
ftr-376	258	100	good	good	ADJ
ftr-376	258	101	reason.29	reason.29	NOUN
ftr-376	258	102	the	the	DET
ftr-376	258	103	commentary	commentary	NOUN
ftr-376	258	104	is	be	AUX
ftr-376	258	105	not	not	PART
ftr-376	258	106	clear	clear	ADJ
ftr-376	258	107	on	on	ADP
ftr-376	258	108	this	this	DET
ftr-376	258	109	issue	issue	NOUN
ftr-376	258	110	.	.	PUNCT
ftr-376	259	1	what	what	PRON
ftr-376	259	2	constitutes	constitute	VERB
ftr-376	259	3	“	"	PUNCT
ftr-376	259	4	a	a	DET
ftr-376	259	5	good	good	ADJ
ftr-376	259	6	reason	reason	NOUN
ftr-376	259	7	”	"	PUNCT
ftr-376	259	8	to	to	PART
ftr-376	259	9	deny	deny	VERB
ftr-376	259	10	a	a	DET
ftr-376	259	11	map	map	NOUN
ftr-376	259	12	request	request	NOUN
ftr-376	259	13	?	?	PUNCT
ftr-376	260	1	paragraph	paragraph	NOUN
ftr-376	260	2	22	22	NUM
ftr-376	260	3	addresses	address	NOUN
ftr-376	260	4	a	a	DET
ftr-376	260	5	situation	situation	NOUN
ftr-376	260	6	where	where	SCONJ
ftr-376	260	7	the	the	DET
ftr-376	260	8	taxpayer	taxpayer	NOUN
ftr-376	260	9	approaches	approach	VERB
ftr-376	260	10	the	the	DET
ftr-376	260	11	resident	resident	ADJ
ftr-376	260	12	competent	competent	ADJ
ftr-376	260	13	authority	authority	NOUN
ftr-376	260	14	and	and	CCONJ
ftr-376	260	15	“	"	PUNCT
ftr-376	260	16	if	if	SCONJ
ftr-376	260	17	it	it	PRON
ftr-376	260	18	appears	appear	VERB
ftr-376	260	19	to	to	ADP
ftr-376	260	20	that	that	DET
ftr-376	260	21	competent	competent	ADJ
ftr-376	260	22	authority	authority	NOUN
ftr-376	260	23	that	that	SCONJ
ftr-376	260	24	the	the	DET
ftr-376	260	25	taxation	taxation	NOUN
ftr-376	260	26	complained	complain	VERB
ftr-376	260	27	of	of	ADP
ftr-376	260	28	is	be	AUX
ftr-376	260	29	due	due	ADJ
ftr-376	260	30	wholly	wholly	ADV
ftr-376	260	31	or	or	CCONJ
ftr-376	260	32	in	in	ADP
ftr-376	260	33	27	27	NUM
ftr-376	260	34	.	.	PUNCT
ftr-376	261	1	see	see	VERB
ftr-376	261	2	oecd	oecd	PROPN
ftr-376	261	3	,	,	PUNCT
ftr-376	261	4	commentary	commentary	NOUN
ftr-376	261	5	on	on	ADP
ftr-376	261	6	the	the	DET
ftr-376	261	7	articles	article	NOUN
ftr-376	261	8	of	of	ADP
ftr-376	261	9	the	the	DET
ftr-376	261	10	2005	2005	NUM
ftr-376	261	11	oecd	oecd	PROPN
ftr-376	261	12	model	model	NOUN
ftr-376	261	13	income	income	NOUN
ftr-376	261	14	and	and	CCONJ
ftr-376	261	15	capital	capital	NOUN
ftr-376	261	16	tax	tax	NOUN
ftr-376	261	17	convention	convention	NOUN
ftr-376	261	18	(	(	PUNCT
ftr-376	261	19	jul	jul	PROPN
ftr-376	261	20	.	.	PROPN
ftr-376	261	21	15	15	NUM
ftr-376	261	22	,	,	PUNCT
ftr-376	261	23	2005	2005	NUM
ftr-376	261	24	)	)	PUNCT
ftr-376	261	25	,	,	PUNCT
ftr-376	261	26	commentary	commentary	NOUN
ftr-376	261	27	on	on	ADP
ftr-376	261	28	article	article	NOUN
ftr-376	261	29	25	25	NUM
ftr-376	261	30	,	,	PUNCT
ftr-376	261	31	¶	¶	PROPN
ftr-376	261	32	26	26	NUM
ftr-376	261	33	,	,	PUNCT
ftr-376	261	34	stating	state	VERB
ftr-376	261	35	that	that	SCONJ
ftr-376	261	36	:	:	PUNCT
ftr-376	261	37	“	"	PUNCT
ftr-376	261	38	paragraph	paragraph	NOUN
ftr-376	261	39	2	2	NUM
ftr-376	261	40	no	no	PRON
ftr-376	261	41	doubt	doubt	ADV
ftr-376	261	42	entails	entail	VERB
ftr-376	261	43	a	a	DET
ftr-376	261	44	duty	duty	NOUN
ftr-376	261	45	to	to	PART
ftr-376	261	46	negotiate	negotiate	VERB
ftr-376	261	47	;	;	PUNCT
ftr-376	261	48	but	but	CCONJ
ftr-376	261	49	as	as	ADV
ftr-376	261	50	far	far	ADV
ftr-376	261	51	as	as	ADP
ftr-376	261	52	reaching	reach	VERB
ftr-376	261	53	mutual	mutual	ADJ
ftr-376	261	54	agreement	agreement	NOUN
ftr-376	261	55	through	through	ADP
ftr-376	261	56	the	the	DET
ftr-376	261	57	procedure	procedure	NOUN
ftr-376	261	58	is	be	AUX
ftr-376	261	59	concerned	concern	VERB
ftr-376	261	60	,	,	PUNCT
ftr-376	261	61	the	the	DET
ftr-376	261	62	competent	competent	ADJ
ftr-376	261	63	authorities	authority	NOUN
ftr-376	261	64	are	be	AUX
ftr-376	261	65	under	under	ADP
ftr-376	261	66	a	a	DET
ftr-376	261	67	duty	duty	NOUN
ftr-376	261	68	merely	merely	ADV
ftr-376	261	69	to	to	PART
ftr-376	261	70	use	use	VERB
ftr-376	261	71	their	their	PRON
ftr-376	261	72	best	good	ADJ
ftr-376	261	73	endeavours	endeavour	NOUN
ftr-376	261	74	and	and	CCONJ
ftr-376	261	75	not	not	PART
ftr-376	261	76	to	to	PART
ftr-376	261	77	achieve	achieve	VERB
ftr-376	261	78	a	a	DET
ftr-376	261	79	result	result	NOUN
ftr-376	261	80	.	.	PUNCT
ftr-376	261	81	”	"	PUNCT
ftr-376	262	1	28	28	NUM
ftr-376	262	2	.	.	PUNCT
ftr-376	263	1	see	see	VERB
ftr-376	263	2	oecd	oecd	PROPN
ftr-376	263	3	,	,	PUNCT
ftr-376	263	4	commentary	commentary	NOUN
ftr-376	263	5	on	on	ADP
ftr-376	263	6	the	the	DET
ftr-376	263	7	articles	article	NOUN
ftr-376	263	8	of	of	ADP
ftr-376	263	9	the	the	DET
ftr-376	263	10	2005	2005	NUM
ftr-376	263	11	oecd	oecd	PROPN
ftr-376	263	12	model	model	NOUN
ftr-376	263	13	income	income	NOUN
ftr-376	263	14	and	and	CCONJ
ftr-376	263	15	capital	capital	NOUN
ftr-376	263	16	tax	tax	NOUN
ftr-376	263	17	convention	convention	NOUN
ftr-376	263	18	(	(	PUNCT
ftr-376	263	19	jul	jul	PROPN
ftr-376	263	20	.	.	PROPN
ftr-376	263	21	15	15	NUM
ftr-376	263	22	,	,	PUNCT
ftr-376	263	23	2005	2005	NUM
ftr-376	263	24	)	)	PUNCT
ftr-376	263	25	,	,	PUNCT
ftr-376	263	26	commentary	commentary	NOUN
ftr-376	263	27	on	on	ADP
ftr-376	263	28	article	article	NOUN
ftr-376	263	29	25	25	NUM
ftr-376	263	30	,	,	PUNCT
ftr-376	263	31	¶	¶	PROPN
ftr-376	263	32	20	20	NUM
ftr-376	263	33	.	.	PUNCT
ftr-376	264	1	(	(	PUNCT
ftr-376	264	2	emphasis	emphasis	NOUN
ftr-376	264	3	added	add	VERB
ftr-376	264	4	)	)	PUNCT
ftr-376	264	5	.	.	PUNCT
ftr-376	265	1	29	29	NUM
ftr-376	265	2	.	.	PUNCT
ftr-376	266	1	i	i	PRON
ftr-376	266	2	d.	d.	PROPN
ftr-376	266	3	,	,	PUNCT
ftr-376	266	4	¶	¶	PROPN
ftr-376	266	5	23	23	NUM
ftr-376	266	6	.	.	PUNCT
ftr-376	267	1	(	(	PUNCT
ftr-376	267	2	emphasis	emphasis	NOUN
ftr-376	267	3	added	add	VERB
ftr-376	267	4	)	)	PUNCT
ftr-376	267	5	.	.	PUNCT
ftr-376	268	1	718	718	NUM
ftr-376	268	2	florida	florida	PROPN
ftr-376	268	3	tax	tax	NOUN
ftr-376	268	4	review	review	NOUN
ftr-376	268	5	[	[	X
ftr-376	268	6	vol	vol	NOUN
ftr-376	268	7	.	.	PUNCT
ftr-376	268	8	9:8	9:8	NUM
ftr-376	268	9	part	part	NOUN
ftr-376	268	10	to	to	ADP
ftr-376	268	11	a	a	DET
ftr-376	268	12	measure	measure	NOUN
ftr-376	268	13	taken	take	VERB
ftr-376	268	14	in	in	ADP
ftr-376	268	15	the	the	DET
ftr-376	268	16	other	other	ADJ
ftr-376	268	17	state	state	NOUN
ftr-376	268	18	,	,	PUNCT
ftr-376	268	19	it	it	PRON
ftr-376	268	20	will	will	AUX
ftr-376	268	21	be	be	AUX
ftr-376	268	22	incumbent	incumbent	ADJ
ftr-376	268	23	on	on	ADP
ftr-376	268	24	it	it	PRON
ftr-376	268	25	,	,	PUNCT
ftr-376	268	26	indeed	indeed	ADV
ftr-376	268	27	it	it	PRON
ftr-376	268	28	will	will	AUX
ftr-376	268	29	be	be	AUX
ftr-376	268	30	its	its	PRON
ftr-376	268	31	duty	duty	NOUN
ftr-376	268	32	–	–	PUNCT
ftr-376	268	33	as	as	SCONJ
ftr-376	268	34	clearly	clearly	ADV
ftr-376	268	35	appears	appear	VERB
ftr-376	268	36	by	by	ADP
ftr-376	268	37	the	the	DET
ftr-376	268	38	terms	term	NOUN
ftr-376	268	39	of	of	ADP
ftr-376	268	40	paragraph	paragraph	NOUN
ftr-376	268	41	2	2	NUM
ftr-376	268	42	–	–	PUNCT
ftr-376	268	43	to	to	PART
ftr-376	268	44	set	set	VERB
ftr-376	268	45	in	in	ADP
ftr-376	268	46	motion	motion	NOUN
ftr-376	268	47	the	the	DET
ftr-376	268	48	mutual	mutual	ADJ
ftr-376	268	49	agreement	agreement	NOUN
ftr-376	268	50	procedure	procedure	NOUN
ftr-376	268	51	proper	proper	ADJ
ftr-376	268	52	.	.	PUNCT
ftr-376	269	1	”30	”30	VERB
ftr-376	269	2	to	to	PART
ftr-376	269	3	set	set	VERB
ftr-376	269	4	in	in	ADP
ftr-376	269	5	motion	motion	NOUN
ftr-376	269	6	the	the	DET
ftr-376	269	7	map	map	NOUN
ftr-376	269	8	,	,	PUNCT
ftr-376	269	9	at	at	ADP
ftr-376	269	10	this	this	DET
ftr-376	269	11	stage	stage	NOUN
ftr-376	269	12	,	,	PUNCT
ftr-376	269	13	means	mean	VERB
ftr-376	269	14	that	that	SCONJ
ftr-376	269	15	the	the	DET
ftr-376	269	16	“	"	PUNCT
ftr-376	269	17	resident	resident	ADJ
ftr-376	269	18	”	"	PUNCT
ftr-376	269	19	competent	competent	ADJ
ftr-376	269	20	authority	authority	NOUN
ftr-376	269	21	approaches	approach	VERB
ftr-376	269	22	the	the	DET
ftr-376	269	23	“	"	PUNCT
ftr-376	269	24	source	source	NOUN
ftr-376	269	25	”	"	PUNCT
ftr-376	269	26	competent	competent	ADJ
ftr-376	269	27	authority	authority	NOUN
ftr-376	269	28	with	with	ADP
ftr-376	269	29	the	the	DET
ftr-376	269	30	potential	potential	ADJ
ftr-376	269	31	taxation	taxation	NOUN
ftr-376	269	32	not	not	PART
ftr-376	269	33	in	in	ADP
ftr-376	269	34	accordance	accordance	NOUN
ftr-376	269	35	with	with	ADP
ftr-376	269	36	the	the	DET
ftr-376	269	37	itt	itt	PROPN
ftr-376	269	38	.	.	PUNCT
ftr-376	270	1	the	the	DET
ftr-376	270	2	“	"	PUNCT
ftr-376	270	3	resident	resident	ADJ
ftr-376	270	4	”	"	PUNCT
ftr-376	270	5	competent	competent	ADJ
ftr-376	270	6	authority	authority	NOUN
ftr-376	270	7	is	be	AUX
ftr-376	270	8	under	under	ADP
ftr-376	270	9	a	a	DET
ftr-376	270	10	duty	duty	NOUN
ftr-376	270	11	–	–	PUNCT
ftr-376	270	12	established	establish	VERB
ftr-376	270	13	in	in	ADP
ftr-376	270	14	paragraph	paragraph	NOUN
ftr-376	270	15	22	22	NUM
ftr-376	270	16	of	of	ADP
ftr-376	270	17	the	the	DET
ftr-376	270	18	commentary	commentary	NOUN
ftr-376	270	19	–	–	PUNCT
ftr-376	270	20	to	to	PART
ftr-376	270	21	do	do	VERB
ftr-376	270	22	so	so	ADV
ftr-376	270	23	.	.	PUNCT
ftr-376	271	1	the	the	DET
ftr-376	271	2	“	"	PUNCT
ftr-376	271	3	source	source	NOUN
ftr-376	271	4	”	"	PUNCT
ftr-376	271	5	competent	competent	ADJ
ftr-376	271	6	authority	authority	NOUN
ftr-376	271	7	,	,	PUNCT
ftr-376	271	8	in	in	ADP
ftr-376	271	9	return	return	NOUN
ftr-376	271	10	,	,	PUNCT
ftr-376	271	11	is	be	AUX
ftr-376	271	12	also	also	ADV
ftr-376	271	13	obliged	oblige	VERB
ftr-376	271	14	to	to	PART
ftr-376	271	15	set	set	VERB
ftr-376	271	16	the	the	DET
ftr-376	271	17	map	map	NOUN
ftr-376	271	18	in	in	ADP
ftr-376	271	19	motion	motion	NOUN
ftr-376	271	20	.	.	PUNCT
ftr-376	272	1	this	this	PRON
ftr-376	272	2	is	be	AUX
ftr-376	272	3	established	establish	VERB
ftr-376	272	4	by	by	ADP
ftr-376	272	5	paragraph	paragraph	NOUN
ftr-376	272	6	26	26	NUM
ftr-376	272	7	.	.	PUNCT
ftr-376	273	1	yet	yet	CCONJ
ftr-376	273	2	the	the	DET
ftr-376	273	3	duty	duty	NOUN
ftr-376	273	4	imposed	impose	VERB
ftr-376	273	5	upon	upon	SCONJ
ftr-376	273	6	the	the	DET
ftr-376	273	7	“	"	PUNCT
ftr-376	273	8	resident	resident	ADJ
ftr-376	273	9	”	"	PUNCT
ftr-376	273	10	competent	competent	ADJ
ftr-376	273	11	authority	authority	NOUN
ftr-376	273	12	(	(	PUNCT
ftr-376	273	13	initially	initially	ADV
ftr-376	273	14	approached	approach	VERB
ftr-376	273	15	by	by	ADP
ftr-376	273	16	the	the	DET
ftr-376	273	17	taxpayer	taxpayer	NOUN
ftr-376	273	18	)	)	PUNCT
ftr-376	273	19	is	be	AUX
ftr-376	273	20	subject	subject	ADJ
ftr-376	273	21	to	to	ADP
ftr-376	273	22	the	the	DET
ftr-376	273	23	taxpayer	taxpayer	NOUN
ftr-376	273	24	’s	’s	PART
ftr-376	273	25	objection	objection	NOUN
ftr-376	273	26	being	be	AUX
ftr-376	273	27	justified	justify	VERB
ftr-376	273	28	.	.	PUNCT
ftr-376	274	1	paragraph	paragraph	NOUN
ftr-376	274	2	23	23	NUM
ftr-376	274	3	of	of	ADP
ftr-376	274	4	the	the	DET
ftr-376	274	5	commentary	commentary	NOUN
ftr-376	274	6	makes	make	VERB
ftr-376	274	7	this	this	PRON
ftr-376	274	8	clear	clear	ADJ
ftr-376	274	9	.	.	PUNCT
ftr-376	275	1	the	the	DET
ftr-376	275	2	same	same	ADJ
ftr-376	275	3	could	could	AUX
ftr-376	275	4	be	be	AUX
ftr-376	275	5	argued	argue	VERB
ftr-376	275	6	regarding	regard	VERB
ftr-376	275	7	the	the	DET
ftr-376	275	8	“	"	PUNCT
ftr-376	275	9	source	source	NOUN
ftr-376	275	10	”	"	PUNCT
ftr-376	275	11	competent	competent	ADJ
ftr-376	275	12	authority	authority	NOUN
ftr-376	275	13	.	.	PUNCT
ftr-376	276	1	it	it	PRON
ftr-376	276	2	too	too	ADV
ftr-376	276	3	must	must	AUX
ftr-376	276	4	consider	consider	VERB
ftr-376	276	5	taxpayer	taxpayer	NOUN
ftr-376	276	6	’s	’s	PART
ftr-376	276	7	objection	objection	NOUN
ftr-376	276	8	justified	justify	VERB
ftr-376	276	9	.	.	PUNCT
ftr-376	277	1	nevertheless	nevertheless	ADV
ftr-376	277	2	,	,	PUNCT
ftr-376	277	3	paragraph	paragraph	NOUN
ftr-376	277	4	26	26	NUM
ftr-376	277	5	emphasizes	emphasize	VERB
ftr-376	277	6	that	that	DET
ftr-376	277	7	paragraph	paragraph	NOUN
ftr-376	277	8	2	2	NUM
ftr-376	277	9	no	no	PRON
ftr-376	277	10	doubt	doubt	ADV
ftr-376	277	11	entails	entail	VERB
ftr-376	277	12	a	a	DET
ftr-376	277	13	duty	duty	NOUN
ftr-376	277	14	to	to	PART
ftr-376	277	15	negotiate	negotiate	VERB
ftr-376	277	16	.	.	PUNCT
ftr-376	278	1	this	this	DET
ftr-376	278	2	confusion	confusion	NOUN
ftr-376	278	3	does	do	AUX
ftr-376	278	4	not	not	PART
ftr-376	278	5	contribute	contribute	VERB
ftr-376	278	6	to	to	ADP
ftr-376	278	7	the	the	DET
ftr-376	278	8	discussion	discussion	NOUN
ftr-376	278	9	.	.	PUNCT
ftr-376	279	1	it	it	PRON
ftr-376	279	2	seems	seem	VERB
ftr-376	279	3	difficult	difficult	ADJ
ftr-376	279	4	,	,	PUNCT
ftr-376	279	5	therefore	therefore	ADV
ftr-376	279	6	,	,	PUNCT
ftr-376	279	7	to	to	PART
ftr-376	279	8	reconcile	reconcile	VERB
ftr-376	279	9	between	between	ADP
ftr-376	279	10	these	these	DET
ftr-376	279	11	different	different	ADJ
ftr-376	279	12	approaches.31	approaches.31	NOUN
ftr-376	279	13	one	one	NUM
ftr-376	279	14	commentator	commentator	NOUN
ftr-376	279	15	,	,	PUNCT
ftr-376	279	16	richard	richard	PROPN
ftr-376	279	17	hammer	hammer	PROPN
ftr-376	279	18	,	,	PUNCT
ftr-376	279	19	believes	believe	VERB
ftr-376	279	20	that	that	SCONJ
ftr-376	279	21	:	:	PUNCT
ftr-376	279	22	paragraph	paragraph	NOUN
ftr-376	279	23	1	1	NUM
ftr-376	279	24	(	(	PUNCT
ftr-376	279	25	of	of	ADP
ftr-376	279	26	article	article	NOUN
ftr-376	279	27	25	25	NUM
ftr-376	279	28	)	)	PUNCT
ftr-376	279	29	provides	provide	VERB
ftr-376	279	30	the	the	DET
ftr-376	279	31	taxpayer	taxpayer	NOUN
ftr-376	279	32	with	with	ADP
ftr-376	279	33	the	the	DET
ftr-376	279	34	right	right	NOUN
ftr-376	279	35	to	to	PART
ftr-376	279	36	seek	seek	VERB
ftr-376	279	37	ca	ca	NOUN
ftr-376	279	38	intervention	intervention	NOUN
ftr-376	279	39	,	,	PUNCT
ftr-376	279	40	whether	whether	SCONJ
ftr-376	279	41	or	or	CCONJ
ftr-376	279	42	not	not	PART
ftr-376	279	43	the	the	DET
ftr-376	279	44	taxpayer	taxpayer	NOUN
ftr-376	279	45	has	have	AUX
ftr-376	279	46	yet	yet	ADV
ftr-376	279	47	exhausted	exhaust	VERB
ftr-376	279	48	all	all	DET
ftr-376	279	49	his	his	PRON
ftr-376	279	50	legal	legal	ADJ
ftr-376	279	51	remedies	remedy	NOUN
ftr-376	279	52	in	in	ADP
ftr-376	279	53	his	his	PRON
ftr-376	279	54	home	home	NOUN
ftr-376	279	55	country	country	NOUN
ftr-376	279	56	.	.	PUNCT
ftr-376	280	1	paragraph	paragraph	NOUN
ftr-376	280	2	2	2	NUM
ftr-376	280	3	then	then	ADV
ftr-376	280	4	refers	refer	VERB
ftr-376	280	5	it	it	PRON
ftr-376	280	6	to	to	ADP
ftr-376	280	7	the	the	DET
ftr-376	280	8	judgment	judgment	NOUN
ftr-376	280	9	of	of	ADP
ftr-376	280	10	the	the	DET
ftr-376	280	11	relevant	relevant	ADJ
ftr-376	280	12	ca	ca	NOUN
ftr-376	280	13	to	to	PART
ftr-376	280	14	decide	decide	VERB
ftr-376	280	15	whether	whether	SCONJ
ftr-376	280	16	or	or	CCONJ
ftr-376	280	17	not	not	PART
ftr-376	280	18	the	the	DET
ftr-376	280	19	case	case	NOUN
ftr-376	280	20	is	be	AUX
ftr-376	280	21	of	of	ADP
ftr-376	280	22	sufficient	sufficient	ADJ
ftr-376	280	23	merit	merit	NOUN
ftr-376	280	24	for	for	ADP
ftr-376	280	25	pursuance	pursuance	NOUN
ftr-376	280	26	by	by	ADP
ftr-376	280	27	the	the	DET
ftr-376	280	28	ca	ca	NOUN
ftr-376	280	29	.	.	PUNCT
ftr-376	281	1	if	if	SCONJ
ftr-376	281	2	the	the	DET
ftr-376	281	3	complaint	complaint	NOUN
ftr-376	281	4	is	be	AUX
ftr-376	281	5	justified	justify	VERB
ftr-376	281	6	,	,	PUNCT
ftr-376	281	7	the	the	DET
ftr-376	281	8	ca	ca	NOUN
ftr-376	281	9	to	to	PART
ftr-376	281	10	which	which	PRON
ftr-376	281	11	the	the	DET
ftr-376	281	12	appeal	appeal	NOUN
ftr-376	281	13	was	be	AUX
ftr-376	281	14	directed	direct	VERB
ftr-376	281	15	(	(	PUNCT
ftr-376	281	16	generally	generally	ADV
ftr-376	281	17	the	the	DET
ftr-376	281	18	ca	ca	NOUN
ftr-376	281	19	of	of	ADP
ftr-376	281	20	the	the	DET
ftr-376	281	21	country	country	NOUN
ftr-376	281	22	of	of	ADP
ftr-376	281	23	residence	residence	NOUN
ftr-376	281	24	or	or	CCONJ
ftr-376	281	25	citizenship	citizenship	NOUN
ftr-376	281	26	of	of	ADP
ftr-376	281	27	the	the	DET
ftr-376	281	28	complainant	complainant	NOUN
ftr-376	281	29	)	)	PUNCT
ftr-376	281	30	is	be	AUX
ftr-376	281	31	obliged	oblige	VERB
ftr-376	281	32	to	to	PART
ftr-376	281	33	trigger	trigger	VERB
ftr-376	281	34	off	off	ADP
ftr-376	281	35	the	the	DET
ftr-376	281	36	mutual	mutual	ADJ
ftr-376	281	37	agreement	agreement	NOUN
ftr-376	281	38	procedure	procedure	NOUN
ftr-376	281	39	mechanism	mechanism	NOUN
ftr-376	281	40	,	,	PUNCT
ftr-376	281	41	which	which	PRON
ftr-376	281	42	of	of	ADP
ftr-376	281	43	course	course	NOUN
ftr-376	281	44	involves	involve	VERB
ftr-376	281	45	government	government	NOUN
ftr-376	281	46	to	to	ADP
ftr-376	281	47	government	government	NOUN
ftr-376	281	48	negotiations.32	negotiations.32	VERB
ftr-376	281	49	30	30	NUM
ftr-376	281	50	.	.	PUNCT
ftr-376	282	1	i	i	PRON
ftr-376	282	2	d.	d.	PROPN
ftr-376	282	3	,	,	PUNCT
ftr-376	282	4	¶	¶	PROPN
ftr-376	282	5	22	22	NUM
ftr-376	282	6	.	.	PUNCT
ftr-376	283	1	31	31	NUM
ftr-376	283	2	.	.	PUNCT
ftr-376	284	1	an	an	DET
ftr-376	284	2	additional	additional	ADJ
ftr-376	284	3	issue	issue	NOUN
ftr-376	284	4	that	that	PRON
ftr-376	284	5	should	should	AUX
ftr-376	284	6	be	be	AUX
ftr-376	284	7	pointed	point	VERB
ftr-376	284	8	out	out	ADP
ftr-376	284	9	is	be	AUX
ftr-376	284	10	that	that	SCONJ
ftr-376	284	11	the	the	DET
ftr-376	284	12	commentary	commentary	NOUN
ftr-376	284	13	is	be	AUX
ftr-376	284	14	not	not	PART
ftr-376	284	15	as	as	ADV
ftr-376	284	16	emphatic	emphatic	ADJ
ftr-376	284	17	,	,	PUNCT
ftr-376	284	18	regarding	regard	VERB
ftr-376	284	19	the	the	DET
ftr-376	284	20	interpretive	interpretive	ADJ
ftr-376	284	21	and	and	CCONJ
ftr-376	284	22	legislative	legislative	ADJ
ftr-376	284	23	map	map	NOUN
ftr-376	284	24	under	under	ADP
ftr-376	284	25	¶	¶	PROPN
ftr-376	284	26	3	3	NUM
ftr-376	284	27	,	,	PUNCT
ftr-376	284	28	as	as	ADP
ftr-376	284	29	under	under	ADP
ftr-376	284	30	¶¶	¶¶	PROPN
ftr-376	284	31	1	1	NUM
ftr-376	284	32	and	and	CCONJ
ftr-376	284	33	2	2	NUM
ftr-376	284	34	of	of	ADP
ftr-376	284	35	article	article	NOUN
ftr-376	284	36	25	25	NUM
ftr-376	284	37	.	.	PUNCT
ftr-376	285	1	see	see	VERB
ftr-376	285	2	¶	¶	PROPN
ftr-376	285	3	32	32	NUM
ftr-376	285	4	of	of	ADP
ftr-376	285	5	the	the	DET
ftr-376	285	6	commentary	commentary	NOUN
ftr-376	285	7	stating	state	VERB
ftr-376	285	8	that	that	SCONJ
ftr-376	285	9	the	the	DET
ftr-376	285	10	first	first	ADJ
ftr-376	285	11	sentence	sentence	NOUN
ftr-376	285	12	of	of	ADP
ftr-376	285	13	the	the	DET
ftr-376	285	14	¶	¶	PROPN
ftr-376	285	15	3	3	NUM
ftr-376	285	16	of	of	ADP
ftr-376	285	17	article	article	NOUN
ftr-376	285	18	25	25	NUM
ftr-376	285	19	invites	invite	VERB
ftr-376	285	20	and	and	CCONJ
ftr-376	285	21	authorizes	authorize	VERB
ftr-376	285	22	the	the	DET
ftr-376	285	23	competent	competent	ADJ
ftr-376	285	24	authorities	authority	NOUN
ftr-376	285	25	to	to	PART
ftr-376	285	26	resolve	resolve	VERB
ftr-376	285	27	,	,	PUNCT
ftr-376	285	28	if	if	SCONJ
ftr-376	285	29	possible	possible	ADJ
ftr-376	285	30	,	,	PUNCT
ftr-376	285	31	difficulties	difficulty	NOUN
ftr-376	285	32	of	of	ADP
ftr-376	285	33	interpretation	interpretation	NOUN
ftr-376	285	34	or	or	CCONJ
ftr-376	285	35	application	application	NOUN
ftr-376	285	36	by	by	ADP
ftr-376	285	37	means	mean	NOUN
ftr-376	285	38	of	of	ADP
ftr-376	285	39	mutual	mutual	ADJ
ftr-376	285	40	agreement	agreement	NOUN
ftr-376	285	41	.	.	PUNCT
ftr-376	286	1	in	in	ADP
ftr-376	286	2	one	one	NUM
ftr-376	286	3	case	case	NOUN
ftr-376	286	4	the	the	DET
ftr-376	286	5	oecd	oecd	PROPN
ftr-376	286	6	sees	see	VERB
ftr-376	286	7	a	a	DET
ftr-376	286	8	“	"	PUNCT
ftr-376	286	9	duty	duty	NOUN
ftr-376	286	10	”	"	PUNCT
ftr-376	286	11	and	and	CCONJ
ftr-376	286	12	in	in	ADP
ftr-376	286	13	the	the	DET
ftr-376	286	14	other	other	ADJ
ftr-376	286	15	only	only	ADV
ftr-376	286	16	an	an	DET
ftr-376	286	17	“	"	PUNCT
ftr-376	286	18	invitation	invitation	NOUN
ftr-376	286	19	.	.	PUNCT
ftr-376	286	20	”	"	PUNCT
ftr-376	287	1	32	32	NUM
ftr-376	287	2	.	.	PUNCT
ftr-376	288	1	richard	richard	PROPN
ftr-376	288	2	hammer	hammer	PROPN
ftr-376	288	3	,	,	PUNCT
ftr-376	288	4	introduction	introduction	NOUN
ftr-376	288	5	to	to	ADP
ftr-376	288	6	competent	competent	ADJ
ftr-376	288	7	authority	authority	NOUN
ftr-376	288	8	,	,	PUNCT
ftr-376	288	9	in	in	ADP
ftr-376	288	10	new	new	PROPN
ftr-376	288	11	york	york	PROPN
ftr-376	288	12	university	university	PROPN
ftr-376	288	13	,	,	PUNCT
ftr-376	288	14	international	international	PROPN
ftr-376	288	15	institute	institute	NOUN
ftr-376	288	16	on	on	ADP
ftr-376	288	17	tax	tax	NOUN
ftr-376	288	18	and	and	CCONJ
ftr-376	288	19	business	business	NOUN
ftr-376	288	20	planning	planning	NOUN
ftr-376	288	21	,	,	PUNCT
ftr-376	288	22	(	(	PUNCT
ftr-376	288	23	1977	1977	NUM
ftr-376	288	24	)	)	PUNCT
ftr-376	288	25	,	,	PUNCT
ftr-376	288	26	at	at	ADP
ftr-376	288	27	171	171	NUM
ftr-376	288	28	.	.	PUNCT
ftr-376	289	1	(	(	PUNCT
ftr-376	289	2	emphasis	emphasis	NOUN
ftr-376	289	3	added	add	VERB
ftr-376	289	4	)	)	PUNCT
ftr-376	289	5	.	.	PUNCT
ftr-376	290	1	2009	2009	NUM
ftr-376	290	2	]	]	PUNCT
ftr-376	290	3	mandatory	mandatory	ADJ
ftr-376	290	4	arbitration	arbitration	NOUN
ftr-376	290	5	of	of	ADP
ftr-376	290	6	international	international	ADJ
ftr-376	290	7	tax	tax	NOUN
ftr-376	290	8	disputes	dispute	NOUN
ftr-376	290	9	719	719	NUM
ftr-376	290	10	according	accord	VERB
ftr-376	290	11	to	to	ADP
ftr-376	290	12	this	this	DET
ftr-376	290	13	view	view	NOUN
ftr-376	290	14	,	,	PUNCT
ftr-376	290	15	which	which	PRON
ftr-376	290	16	strikes	strike	VERB
ftr-376	290	17	me	i	PRON
ftr-376	290	18	as	as	ADP
ftr-376	290	19	reasonable	reasonable	ADJ
ftr-376	290	20	,	,	PUNCT
ftr-376	290	21	it	it	PRON
ftr-376	290	22	is	be	AUX
ftr-376	290	23	up	up	ADP
ftr-376	290	24	to	to	ADP
ftr-376	290	25	the	the	DET
ftr-376	290	26	competent	competent	ADJ
ftr-376	290	27	authority	authority	NOUN
ftr-376	290	28	to	to	PART
ftr-376	290	29	judge	judge	VERB
ftr-376	290	30	whether	whether	SCONJ
ftr-376	290	31	or	or	CCONJ
ftr-376	290	32	not	not	PART
ftr-376	290	33	the	the	DET
ftr-376	290	34	case	case	NOUN
ftr-376	290	35	is	be	AUX
ftr-376	290	36	of	of	ADP
ftr-376	290	37	sufficient	sufficient	ADJ
ftr-376	290	38	merit.33	merit.33	NOUN
ftr-376	290	39	pierre	pierre	PROPN
ftr-376	290	40	kerlan	kerlan	NOUN
ftr-376	290	41	,	,	PUNCT
ftr-376	290	42	former	former	ADJ
ftr-376	290	43	director	director	NOUN
ftr-376	290	44	of	of	ADP
ftr-376	290	45	international	international	ADJ
ftr-376	290	46	tax	tax	NOUN
ftr-376	290	47	affairs	affair	NOUN
ftr-376	290	48	in	in	ADP
ftr-376	290	49	france	france	PROPN
ftr-376	290	50	,	,	PUNCT
ftr-376	290	51	went	go	VERB
ftr-376	290	52	beyond	beyond	ADV
ftr-376	290	53	and	and	CCONJ
ftr-376	290	54	questioned	question	VERB
ftr-376	290	55	whether	whether	SCONJ
ftr-376	290	56	article	article	NOUN
ftr-376	290	57	25(2	25(2	NUM
ftr-376	290	58	)	)	PUNCT
ftr-376	290	59	could	could	AUX
ftr-376	290	60	oblige	oblige	VERB
ftr-376	290	61	the	the	DET
ftr-376	290	62	competent	competent	ADJ
ftr-376	290	63	authority	authority	NOUN
ftr-376	290	64	to	to	PART
ftr-376	290	65	initiate	initiate	VERB
ftr-376	290	66	map	map	NOUN
ftr-376	290	67	,	,	PUNCT
ftr-376	290	68	even	even	ADV
ftr-376	290	69	assuming	assume	VERB
ftr-376	290	70	that	that	SCONJ
ftr-376	290	71	taxpayer	taxpayer	NOUN
ftr-376	290	72	’s	’s	PART
ftr-376	290	73	objection	objection	NOUN
ftr-376	290	74	is	be	AUX
ftr-376	290	75	justified.34	justified.34	PROPN
ftr-376	290	76	jon	jon	PROPN
ftr-376	290	77	bischel	bischel	PROPN
ftr-376	290	78	notes	note	VERB
ftr-376	290	79	that	that	SCONJ
ftr-376	290	80	:	:	PUNCT
ftr-376	290	81	yet	yet	ADV
ftr-376	290	82	,	,	PUNCT
ftr-376	290	83	to	to	PART
ftr-376	290	84	be	be	AUX
ftr-376	290	85	truly	truly	ADV
ftr-376	290	86	effective	effective	ADJ
ftr-376	290	87	,	,	PUNCT
ftr-376	290	88	some	some	DET
ftr-376	290	89	alterations	alteration	NOUN
ftr-376	290	90	are	be	AUX
ftr-376	290	91	essential	essential	ADJ
ftr-376	290	92	to	to	ADP
ftr-376	290	93	existing	exist	VERB
ftr-376	290	94	competent	competent	ADJ
ftr-376	290	95	authority	authority	NOUN
ftr-376	290	96	structures	structure	NOUN
ftr-376	290	97	.	.	PUNCT
ftr-376	291	1	for	for	ADP
ftr-376	291	2	instance	instance	NOUN
ftr-376	291	3	,	,	PUNCT
ftr-376	291	4	the	the	DET
ftr-376	291	5	present	present	ADJ
ftr-376	291	6	procedure	procedure	NOUN
ftr-376	291	7	is	be	AUX
ftr-376	291	8	voluntary	voluntary	ADJ
ftr-376	291	9	since	since	SCONJ
ftr-376	291	10	a	a	DET
ftr-376	291	11	competent	competent	ADJ
ftr-376	291	12	authority	authority	NOUN
ftr-376	291	13	to	to	PART
ftr-376	291	14	which	which	PRON
ftr-376	291	15	a	a	DET
ftr-376	291	16	claim	claim	NOUN
ftr-376	291	17	is	be	AUX
ftr-376	291	18	presented	present	VERB
ftr-376	291	19	may	may	AUX
ftr-376	291	20	refuse	refuse	VERB
ftr-376	291	21	to	to	PART
ftr-376	291	22	consider	consider	VERB
ftr-376	291	23	the	the	DET
ftr-376	291	24	request	request	NOUN
ftr-376	291	25	if	if	SCONJ
ftr-376	291	26	it	it	PRON
ftr-376	291	27	determines	determine	VERB
ftr-376	291	28	it	it	PRON
ftr-376	291	29	meritless.35	meritless.35	NOUN
ftr-376	291	30	2	2	NUM
ftr-376	291	31	.	.	PUNCT
ftr-376	292	1	the	the	DET
ftr-376	292	2	u.s	u.s	PROPN
ftr-376	292	3	.	.	PROPN
ftr-376	292	4	view	view	NOUN
ftr-376	292	5	the	the	DET
ftr-376	292	6	u.s	u.s	PROPN
ftr-376	292	7	.	.	PROPN
ftr-376	292	8	tax	tax	NOUN
ftr-376	292	9	authorities	authority	NOUN
ftr-376	292	10	are	be	AUX
ftr-376	292	11	required	require	VERB
ftr-376	292	12	to	to	PART
ftr-376	292	13	notify	notify	VERB
ftr-376	292	14	the	the	DET
ftr-376	292	15	taxpayer	taxpayer	NOUN
ftr-376	292	16	whether	whether	SCONJ
ftr-376	292	17	or	or	CCONJ
ftr-376	292	18	not	not	PART
ftr-376	292	19	the	the	DET
ftr-376	292	20	case	case	NOUN
ftr-376	292	21	is	be	AUX
ftr-376	292	22	suitable	suitable	ADJ
ftr-376	292	23	for	for	ADP
ftr-376	292	24	consideration	consideration	NOUN
ftr-376	292	25	under	under	ADP
ftr-376	292	26	map.36	map.36	VERB
ftr-376	292	27	the	the	DET
ftr-376	292	28	flip	flip	NOUN
ftr-376	292	29	-	-	PUNCT
ftr-376	292	30	side	side	NOUN
ftr-376	292	31	of	of	ADP
ftr-376	292	32	this	this	DET
ftr-376	292	33	requirement	requirement	NOUN
ftr-376	292	34	is	be	AUX
ftr-376	292	35	that	that	SCONJ
ftr-376	292	36	some	some	DET
ftr-376	292	37	cases	case	NOUN
ftr-376	292	38	are	be	AUX
ftr-376	292	39	not	not	PART
ftr-376	292	40	suitable	suitable	ADJ
ftr-376	292	41	for	for	ADP
ftr-376	292	42	map	map	NOUN
ftr-376	292	43	.	.	PUNCT
ftr-376	293	1	previously	previously	ADV
ftr-376	293	2	,	,	PUNCT
ftr-376	293	3	it	it	PRON
ftr-376	293	4	was	be	AUX
ftr-376	293	5	possible	possible	ADJ
ftr-376	293	6	for	for	SCONJ
ftr-376	293	7	a	a	DET
ftr-376	293	8	taxpayer	taxpayer	NOUN
ftr-376	293	9	to	to	PART
ftr-376	293	10	request	request	VERB
ftr-376	293	11	review	review	NOUN
ftr-376	293	12	of	of	ADP
ftr-376	293	13	the	the	DET
ftr-376	293	14	decision	decision	NOUN
ftr-376	293	15	not	not	PART
ftr-376	293	16	to	to	PART
ftr-376	293	17	initiate	initiate	VERB
ftr-376	293	18	map.37	map.37	ADJ
ftr-376	293	19	this	this	DET
ftr-376	293	20	review	review	NOUN
ftr-376	293	21	option	option	NOUN
ftr-376	293	22	was	be	AUX
ftr-376	293	23	decreased	decrease	VERB
ftr-376	293	24	by	by	ADP
ftr-376	293	25	rev	rev	PROPN
ftr-376	293	26	.	.	PROPN
ftr-376	293	27	proc	proc	PROPN
ftr-376	293	28	.	.	PUNCT
ftr-376	294	1	79	79	NUM
ftr-376	294	2	-	-	SYM
ftr-376	294	3	3238	3238	NUM
ftr-376	294	4	and	and	CCONJ
ftr-376	294	5	33	33	NUM
ftr-376	294	6	.	.	PUNCT
ftr-376	295	1	see	see	VERB
ftr-376	295	2	also	also	ADV
ftr-376	295	3	i	i	PROPN
ftr-376	295	4	d.	d.	PROPN
ftr-376	295	5	,	,	PUNCT
ftr-376	295	6	at	at	ADP
ftr-376	295	7	177	177	NUM
ftr-376	295	8	,	,	PUNCT
ftr-376	295	9	he	he	PRON
ftr-376	295	10	states	state	VERB
ftr-376	295	11	:	:	PUNCT
ftr-376	295	12	“	"	PUNCT
ftr-376	295	13	from	from	ADP
ftr-376	295	14	the	the	DET
ftr-376	295	15	u.s	u.s	PROPN
ftr-376	295	16	.	.	PROPN
ftr-376	295	17	taxpayer	taxpayer	PROPN
ftr-376	295	18	’s	’s	PART
ftr-376	295	19	point	point	NOUN
ftr-376	295	20	of	of	ADP
ftr-376	295	21	view	view	NOUN
ftr-376	295	22	,	,	PUNCT
ftr-376	295	23	there	there	PRON
ftr-376	295	24	are	be	VERB
ftr-376	295	25	several	several	ADJ
ftr-376	295	26	weaknesses	weakness	NOUN
ftr-376	295	27	in	in	ADP
ftr-376	295	28	the	the	DET
ftr-376	295	29	ca	ca	NOUN
ftr-376	295	30	procedure	procedure	NOUN
ftr-376	295	31	.	.	PUNCT
ftr-376	296	1	first	first	ADV
ftr-376	296	2	of	of	ADP
ftr-376	296	3	all	all	PRON
ftr-376	296	4	,	,	PUNCT
ftr-376	296	5	the	the	DET
ftr-376	296	6	irs	irs	PROPN
ftr-376	296	7	has	have	VERB
ftr-376	296	8	the	the	DET
ftr-376	296	9	sole	sole	ADJ
ftr-376	296	10	right	right	NOUN
ftr-376	296	11	to	to	PART
ftr-376	296	12	decide	decide	VERB
ftr-376	296	13	if	if	SCONJ
ftr-376	296	14	a	a	DET
ftr-376	296	15	case	case	NOUN
ftr-376	296	16	is	be	AUX
ftr-376	296	17	meritorious	meritorious	ADJ
ftr-376	296	18	and	and	CCONJ
ftr-376	296	19	if	if	SCONJ
ftr-376	296	20	it	it	PRON
ftr-376	296	21	should	should	AUX
ftr-376	296	22	go	go	VERB
ftr-376	296	23	to	to	ADP
ftr-376	296	24	ca	ca	PROPN
ftr-376	296	25	.	.	PUNCT
ftr-376	297	1	the	the	DET
ftr-376	297	2	taxpayer	taxpayer	NOUN
ftr-376	297	3	has	have	VERB
ftr-376	297	4	no	no	DET
ftr-376	297	5	right	right	NOUN
ftr-376	297	6	to	to	PART
ftr-376	297	7	appeal	appeal	VERB
ftr-376	297	8	an	an	DET
ftr-376	297	9	adverse	adverse	ADJ
ftr-376	297	10	determination	determination	NOUN
ftr-376	297	11	on	on	ADP
ftr-376	297	12	this	this	DET
ftr-376	297	13	question	question	NOUN
ftr-376	297	14	.	.	PUNCT
ftr-376	297	15	”	"	PUNCT
ftr-376	298	1	(	(	PUNCT
ftr-376	298	2	emphasis	emphasis	NOUN
ftr-376	298	3	added	add	VERB
ftr-376	298	4	)	)	PUNCT
ftr-376	298	5	.	.	PUNCT
ftr-376	299	1	34	34	NUM
ftr-376	299	2	.	.	PUNCT
ftr-376	299	3	pierre	pierre	PROPN
ftr-376	299	4	kerlan	kerlan	PROPN
ftr-376	299	5	,	,	PUNCT
ftr-376	299	6	international	international	ADJ
ftr-376	299	7	disputes	dispute	NOUN
ftr-376	299	8	with	with	ADP
ftr-376	299	9	respect	respect	NOUN
ftr-376	299	10	to	to	ADP
ftr-376	299	11	tax	tax	NOUN
ftr-376	299	12	conventions	convention	NOUN
ftr-376	299	13	–	–	PUNCT
ftr-376	299	14	the	the	DET
ftr-376	299	15	french	french	ADJ
ftr-376	299	16	view	view	NOUN
ftr-376	299	17	,	,	PUNCT
ftr-376	299	18	in	in	ADP
ftr-376	299	19	new	new	PROPN
ftr-376	299	20	york	york	PROPN
ftr-376	299	21	university	university	PROPN
ftr-376	299	22	,	,	PUNCT
ftr-376	299	23	international	international	PROPN
ftr-376	299	24	institute	institute	NOUN
ftr-376	299	25	on	on	ADP
ftr-376	299	26	tax	tax	NOUN
ftr-376	299	27	and	and	CCONJ
ftr-376	299	28	business	business	NOUN
ftr-376	299	29	planning	planning	NOUN
ftr-376	299	30	(	(	PUNCT
ftr-376	299	31	1977	1977	NUM
ftr-376	299	32	)	)	PUNCT
ftr-376	299	33	,	,	PUNCT
ftr-376	299	34	supra	supra	PROPN
ftr-376	299	35	note	note	NOUN
ftr-376	299	36	32	32	NUM
ftr-376	299	37	,	,	PUNCT
ftr-376	299	38	at	at	ADP
ftr-376	299	39	232	232	NUM
ftr-376	299	40	.	.	NOUN
ftr-376	299	41	35	35	NUM
ftr-376	299	42	.	.	PUNCT
ftr-376	300	1	jon	jon	PROPN
ftr-376	300	2	e.	e.	PROPN
ftr-376	300	3	bischel	bischel	PROPN
ftr-376	300	4	,	,	PUNCT
ftr-376	300	5	tax	tax	NOUN
ftr-376	300	6	allocations	allocation	NOUN
ftr-376	300	7	concerning	concern	VERB
ftr-376	300	8	inter	inter	ADJ
ftr-376	300	9	-	-	ADJ
ftr-376	300	10	company	company	ADJ
ftr-376	300	11	pricing	pricing	NOUN
ftr-376	300	12	transactions	transaction	NOUN
ftr-376	300	13	in	in	ADP
ftr-376	300	14	foreign	foreign	ADJ
ftr-376	300	15	operations	operation	NOUN
ftr-376	300	16	:	:	PUNCT
ftr-376	300	17	a	a	DET
ftr-376	300	18	reappraisal	reappraisal	NOUN
ftr-376	300	19	,	,	PUNCT
ftr-376	300	20	13	13	NUM
ftr-376	300	21	va	va	NOUN
ftr-376	300	22	.	.	PUNCT
ftr-376	301	1	j.	j.	PROPN
ftr-376	301	2	int’l	int’l	PROPN
ftr-376	301	3	l.	l.	PROPN
ftr-376	301	4	490	490	NUM
ftr-376	301	5	at	at	ADP
ftr-376	301	6	514	514	NUM
ftr-376	301	7	.	.	PUNCT
ftr-376	302	1	see	see	VERB
ftr-376	302	2	also	also	ADV
ftr-376	302	3	adrian	adrian	PROPN
ftr-376	302	4	a.	a.	PROPN
ftr-376	302	5	kragen	kragen	PROPN
ftr-376	302	6	,	,	PUNCT
ftr-376	302	7	avoidance	avoidance	NOUN
ftr-376	302	8	of	of	ADP
ftr-376	302	9	international	international	ADJ
ftr-376	302	10	double	double	ADJ
ftr-376	302	11	taxation	taxation	NOUN
ftr-376	302	12	arising	arise	VERB
ftr-376	302	13	from	from	ADP
ftr-376	302	14	§	§	PROPN
ftr-376	302	15	482	482	NUM
ftr-376	302	16	reallocations	reallocation	NOUN
ftr-376	302	17	,	,	PUNCT
ftr-376	302	18	60	60	NUM
ftr-376	302	19	cal	cal	NOUN
ftr-376	302	20	.	.	PUNCT
ftr-376	303	1	l	l	PROPN
ftr-376	303	2	rev	rev	PROPN
ftr-376	303	3	.	.	PROPN
ftr-376	303	4	1493	1493	NUM
ftr-376	303	5	at	at	ADP
ftr-376	303	6	1514	1514	NUM
ftr-376	303	7	arguing	argue	VERB
ftr-376	303	8	in	in	ADP
ftr-376	303	9	favor	favor	NOUN
ftr-376	303	10	of	of	ADP
ftr-376	303	11	this	this	DET
ftr-376	303	12	argument	argument	NOUN
ftr-376	303	13	.	.	PUNCT
ftr-376	304	1	36	36	NUM
ftr-376	304	2	.	.	PUNCT
ftr-376	304	3	see	see	VERB
ftr-376	304	4	matthew	matthew	PROPN
ftr-376	304	5	t.	t.	PROPN
ftr-376	304	6	adams	adams	PROPN
ftr-376	304	7	,	,	PUNCT
ftr-376	304	8	the	the	DET
ftr-376	304	9	procedure	procedure	NOUN
ftr-376	304	10	for	for	ADP
ftr-376	304	11	invoking	invoke	VERB
ftr-376	304	12	competent	competent	ADJ
ftr-376	304	13	authority	authority	NOUN
ftr-376	304	14	assistance	assistance	NOUN
ftr-376	304	15	under	under	ADP
ftr-376	304	16	united	united	PROPN
ftr-376	304	17	states	states	PROPN
ftr-376	304	18	income	income	NOUN
ftr-376	304	19	tax	tax	NOUN
ftr-376	304	20	treaties	treaty	NOUN
ftr-376	304	21	,	,	PUNCT
ftr-376	304	22	in	in	ADP
ftr-376	304	23	new	new	PROPN
ftr-376	304	24	york	york	PROPN
ftr-376	304	25	university	university	PROPN
ftr-376	304	26	,	,	PUNCT
ftr-376	304	27	international	international	PROPN
ftr-376	304	28	institute	institute	NOUN
ftr-376	304	29	on	on	ADP
ftr-376	304	30	tax	tax	NOUN
ftr-376	304	31	and	and	CCONJ
ftr-376	304	32	business	business	NOUN
ftr-376	304	33	planning	planning	NOUN
ftr-376	304	34	,	,	PUNCT
ftr-376	304	35	(	(	PUNCT
ftr-376	304	36	1977	1977	NUM
ftr-376	304	37	)	)	PUNCT
ftr-376	304	38	,	,	PUNCT
ftr-376	304	39	supra	supra	PROPN
ftr-376	304	40	note	note	VERB
ftr-376	304	41	32	32	NUM
ftr-376	304	42	at	at	ADP
ftr-376	304	43	188	188	NUM
ftr-376	304	44	.	.	PUNCT
ftr-376	305	1	37	37	NUM
ftr-376	305	2	.	.	PUNCT
ftr-376	305	3	rev	rev	PROPN
ftr-376	305	4	.	.	PROPN
ftr-376	305	5	proc	proc	PROPN
ftr-376	305	6	.	.	PUNCT
ftr-376	306	1	77	77	NUM
ftr-376	306	2	-	-	SYM
ftr-376	306	3	16	16	NUM
ftr-376	306	4	;	;	PUNCT
ftr-376	306	5	1977	1977	NUM
ftr-376	306	6	-	-	SYM
ftr-376	306	7	1	1	NUM
ftr-376	306	8	c.b	c.b	PROPN
ftr-376	306	9	.	.	PROPN
ftr-376	306	10	573	573	NUM
ftr-376	306	11	,	,	PUNCT
ftr-376	306	12	§	§	PROPN
ftr-376	306	13	6.03	6.03	NUM
ftr-376	306	14	.	.	PUNCT
ftr-376	307	1	the	the	DET
ftr-376	307	2	rev	rev	PROPN
ftr-376	307	3	.	.	PROPN
ftr-376	307	4	proc	proc	PROPN
ftr-376	307	5	.	.	PUNCT
ftr-376	307	6	provides	provide	VERB
ftr-376	307	7	that	that	PRON
ftr-376	307	8	:	:	PUNCT
ftr-376	307	9	“	"	PUNCT
ftr-376	307	10	the	the	DET
ftr-376	307	11	decision	decision	NOUN
ftr-376	307	12	of	of	ADP
ftr-376	307	13	the	the	DET
ftr-376	307	14	review	review	NOUN
ftr-376	307	15	panel	panel	NOUN
ftr-376	307	16	as	as	ADP
ftr-376	307	17	to	to	ADP
ftr-376	307	18	whether	whether	SCONJ
ftr-376	307	19	competent	competent	ADJ
ftr-376	307	20	authority	authority	NOUN
ftr-376	307	21	assistance	assistance	NOUN
ftr-376	307	22	should	should	AUX
ftr-376	307	23	be	be	AUX
ftr-376	307	24	provided	provide	VERB
ftr-376	307	25	is	be	AUX
ftr-376	307	26	not	not	PART
ftr-376	307	27	further	far	ADV
ftr-376	307	28	reviewable	reviewable	ADJ
ftr-376	307	29	within	within	ADP
ftr-376	307	30	the	the	DET
ftr-376	307	31	service	service	NOUN
ftr-376	307	32	.	.	PUNCT
ftr-376	308	1	(	(	PUNCT
ftr-376	308	2	however	however	ADV
ftr-376	308	3	,	,	PUNCT
ftr-376	308	4	the	the	DET
ftr-376	308	5	taxpayer	taxpayer	NOUN
ftr-376	308	6	may	may	AUX
ftr-376	308	7	pursue	pursue	VERB
ftr-376	308	8	all	all	DET
ftr-376	308	9	rights	right	NOUN
ftr-376	308	10	to	to	ADP
ftr-376	308	11	judicial	judicial	ADJ
ftr-376	308	12	review	review	NOUN
ftr-376	308	13	of	of	ADP
ftr-376	308	14	the	the	DET
ftr-376	308	15	review	review	NOUN
ftr-376	308	16	panel	panel	NOUN
ftr-376	308	17	’s	’s	PART
ftr-376	308	18	decision	decision	NOUN
ftr-376	308	19	under	under	ADP
ftr-376	308	20	the	the	DET
ftr-376	308	21	laws	law	NOUN
ftr-376	308	22	of	of	ADP
ftr-376	308	23	the	the	DET
ftr-376	308	24	united	united	PROPN
ftr-376	308	25	states	states	PROPN
ftr-376	308	26	.	.	PUNCT
ftr-376	308	27	)	)	PUNCT
ftr-376	308	28	.	.	PUNCT
ftr-376	308	29	”	"	PUNCT
ftr-376	309	1	38	38	NUM
ftr-376	309	2	.	.	PUNCT
ftr-376	310	1	rev	rev	PROPN
ftr-376	310	2	.	.	PROPN
ftr-376	310	3	proc	proc	PROPN
ftr-376	310	4	.	.	PUNCT
ftr-376	311	1	79	79	NUM
ftr-376	311	2	-	-	SYM
ftr-376	311	3	32	32	NUM
ftr-376	311	4	;	;	PUNCT
ftr-376	311	5	1979	1979	NUM
ftr-376	311	6	-	-	SYM
ftr-376	311	7	1	1	NUM
ftr-376	311	8	c.b	c.b	PROPN
ftr-376	311	9	.	.	PROPN
ftr-376	311	10	599	599	NUM
ftr-376	311	11	,	,	PUNCT
ftr-376	311	12	§	§	PROPN
ftr-376	311	13	3.02	3.02	NUM
ftr-376	311	14	amended	amend	VERB
ftr-376	311	15	§	§	PROPN
ftr-376	311	16	6.03	6.03	NUM
ftr-376	311	17	of	of	ADP
ftr-376	311	18	rev	rev	PROPN
ftr-376	311	19	.	.	PROPN
ftr-376	311	20	proc	proc	PROPN
ftr-376	311	21	.	.	PUNCT
ftr-376	312	1	77	77	NUM
ftr-376	312	2	-	-	SYM
ftr-376	312	3	16	16	NUM
ftr-376	312	4	by	by	ADP
ftr-376	312	5	making	make	VERB
ftr-376	312	6	the	the	DET
ftr-376	312	7	decision	decision	NOUN
ftr-376	312	8	of	of	ADP
ftr-376	312	9	the	the	DET
ftr-376	312	10	review	review	NOUN
ftr-376	312	11	panel	panel	NOUN
ftr-376	312	12	designated	designate	VERB
ftr-376	312	13	by	by	ADP
ftr-376	312	14	the	the	DET
ftr-376	312	15	internal	internal	PROPN
ftr-376	312	16	revenue	revenue	NOUN
ftr-376	312	17	commissioner	commissioner	NOUN
ftr-376	312	18	final	final	ADJ
ftr-376	312	19	and	and	CCONJ
ftr-376	312	20	omitting	omit	VERB
ftr-376	312	21	the	the	DET
ftr-376	312	22	part	part	NOUN
ftr-376	312	23	granting	grant	VERB
ftr-376	312	24	right	right	NOUN
ftr-376	312	25	for	for	ADP
ftr-376	312	26	judicial	judicial	ADJ
ftr-376	312	27	review	review	NOUN
ftr-376	312	28	of	of	ADP
ftr-376	312	29	the	the	DET
ftr-376	312	30	reviewing	reviewing	NOUN
ftr-376	312	31	panel	panel	NOUN
ftr-376	312	32	’s	’s	PART
ftr-376	312	33	decision	decision	NOUN
ftr-376	312	34	under	under	ADP
ftr-376	312	35	u.s	u.s	PROPN
ftr-376	312	36	.	.	PROPN
ftr-376	312	37	laws	law	NOUN
ftr-376	312	38	.	.	PUNCT
ftr-376	313	1	it	it	PRON
ftr-376	313	2	could	could	AUX
ftr-376	313	3	be	be	AUX
ftr-376	313	4	argued	argue	VERB
ftr-376	313	5	though	though	SCONJ
ftr-376	313	6	that	that	SCONJ
ftr-376	313	7	the	the	DET
ftr-376	313	8	720	720	NUM
ftr-376	313	9	florida	florida	PROPN
ftr-376	313	10	tax	tax	NOUN
ftr-376	313	11	review	review	NOUN
ftr-376	313	12	[	[	X
ftr-376	313	13	vol	vol	NOUN
ftr-376	313	14	.	.	PUNCT
ftr-376	313	15	9:8	9:8	NUM
ftr-376	313	16	abolished	abolish	VERB
ftr-376	313	17	completely	completely	ADV
ftr-376	313	18	by	by	ADP
ftr-376	313	19	rev	rev	PROPN
ftr-376	313	20	.	.	PROPN
ftr-376	313	21	proc	proc	PROPN
ftr-376	313	22	.	.	PUNCT
ftr-376	314	1	91	91	NUM
ftr-376	314	2	-	-	SYM
ftr-376	314	3	23.39	23.39	NUM
ftr-376	314	4	these	these	DET
ftr-376	314	5	modifications	modification	NOUN
ftr-376	314	6	indicate	indicate	VERB
ftr-376	314	7	the	the	DET
ftr-376	314	8	u.s	u.s	PROPN
ftr-376	314	9	.	.	PROPN
ftr-376	314	10	position	position	NOUN
ftr-376	314	11	as	as	ADP
ftr-376	314	12	to	to	ADP
ftr-376	314	13	taxpayers	taxpayer	NOUN
ftr-376	314	14	’	’	PART
ftr-376	314	15	rights	right	NOUN
ftr-376	314	16	(	(	PUNCT
ftr-376	314	17	and	and	CCONJ
ftr-376	314	18	competent	competent	ADJ
ftr-376	314	19	authority	authority	NOUN
ftr-376	314	20	’s	’s	PART
ftr-376	314	21	obligation	obligation	NOUN
ftr-376	314	22	)	)	PUNCT
ftr-376	314	23	to	to	PART
ftr-376	314	24	initiate	initiate	VERB
ftr-376	314	25	map	map	NOUN
ftr-376	314	26	.	.	PUNCT
ftr-376	315	1	the	the	DET
ftr-376	315	2	omission	omission	NOUN
ftr-376	315	3	of	of	ADP
ftr-376	315	4	the	the	DET
ftr-376	315	5	right	right	NOUN
ftr-376	315	6	to	to	PART
ftr-376	315	7	request	request	VERB
ftr-376	315	8	review	review	NOUN
ftr-376	315	9	of	of	ADP
ftr-376	315	10	the	the	DET
ftr-376	315	11	competent	competent	ADJ
ftr-376	315	12	authority	authority	NOUN
ftr-376	315	13	’s	’s	PART
ftr-376	315	14	decision	decision	NOUN
ftr-376	315	15	was	be	AUX
ftr-376	315	16	coupled	couple	VERB
ftr-376	315	17	with	with	ADP
ftr-376	315	18	an	an	DET
ftr-376	315	19	increase	increase	NOUN
ftr-376	315	20	in	in	ADP
ftr-376	315	21	the	the	DET
ftr-376	315	22	number	number	NOUN
ftr-376	315	23	of	of	ADP
ftr-376	315	24	circumstances	circumstance	NOUN
ftr-376	315	25	in	in	ADP
ftr-376	315	26	which	which	PRON
ftr-376	315	27	the	the	DET
ftr-376	315	28	competent	competent	ADJ
ftr-376	315	29	authority	authority	NOUN
ftr-376	315	30	could	could	AUX
ftr-376	315	31	deny	deny	VERB
ftr-376	315	32	map	map	NOUN
ftr-376	315	33	assistance	assistance	NOUN
ftr-376	315	34	.	.	PUNCT
ftr-376	316	1	rev	rev	PROPN
ftr-376	316	2	.	.	PROPN
ftr-376	316	3	proc	proc	PROPN
ftr-376	316	4	.	.	PUNCT
ftr-376	317	1	77	77	NUM
ftr-376	317	2	-	-	SYM
ftr-376	317	3	16	16	NUM
ftr-376	317	4	enumerated	enumerate	VERB
ftr-376	317	5	three	three	NUM
ftr-376	317	6	such	such	ADJ
ftr-376	317	7	circumstances	circumstance	NOUN
ftr-376	317	8	while	while	SCONJ
ftr-376	317	9	rev	rev	NOUN
ftr-376	317	10	.	.	PROPN
ftr-376	317	11	proc	proc	PROPN
ftr-376	317	12	.	.	PUNCT
ftr-376	318	1	2006	2006	NUM
ftr-376	318	2	-	-	SYM
ftr-376	318	3	54	54	NUM
ftr-376	318	4	enumerates	enumerate	VERB
ftr-376	318	5	eight.40	eight.40	NOUN
ftr-376	318	6	for	for	ADP
ftr-376	318	7	example	example	NOUN
ftr-376	318	8	,	,	PUNCT
ftr-376	318	9	the	the	DET
ftr-376	318	10	competent	competent	ADJ
ftr-376	318	11	authority	authority	NOUN
ftr-376	318	12	can	can	AUX
ftr-376	318	13	classify	classify	VERB
ftr-376	318	14	a	a	DET
ftr-376	318	15	case	case	NOUN
ftr-376	318	16	as	as	ADP
ftr-376	318	17	unsuitable	unsuitable	ADJ
ftr-376	318	18	for	for	ADP
ftr-376	318	19	map	map	VERB
ftr-376	318	20	consideration	consideration	NOUN
ftr-376	318	21	or	or	CCONJ
ftr-376	318	22	assistance	assistance	NOUN
ftr-376	318	23	if	if	SCONJ
ftr-376	318	24	the	the	DET
ftr-376	318	25	taxpayer	taxpayer	NOUN
ftr-376	318	26	is	be	AUX
ftr-376	318	27	willing	willing	ADJ
ftr-376	318	28	to	to	PART
ftr-376	318	29	accept	accept	VERB
ftr-376	318	30	a	a	DET
ftr-376	318	31	settlement	settlement	NOUN
ftr-376	318	32	under	under	ADP
ftr-376	318	33	conditions	condition	NOUN
ftr-376	318	34	that	that	PRON
ftr-376	318	35	are	be	AUX
ftr-376	318	36	unreasonable	unreasonable	ADJ
ftr-376	318	37	or	or	CCONJ
ftr-376	318	38	prejudicial	prejudicial	ADJ
ftr-376	318	39	to	to	ADP
ftr-376	318	40	the	the	DET
ftr-376	318	41	interests	interest	NOUN
ftr-376	318	42	of	of	ADP
ftr-376	318	43	the	the	DET
ftr-376	318	44	u.s	u.s	PROPN
ftr-376	318	45	.	.	PROPN
ftr-376	318	46	government.41	government.41	PROPN
ftr-376	318	47	authority	authority	NOUN
ftr-376	318	48	to	to	PART
ftr-376	318	49	deny	deny	VERB
ftr-376	318	50	map	map	NOUN
ftr-376	318	51	assistance	assistance	NOUN
ftr-376	318	52	is	be	AUX
ftr-376	318	53	also	also	ADV
ftr-376	318	54	granted	grant	VERB
ftr-376	318	55	where	where	SCONJ
ftr-376	318	56	the	the	DET
ftr-376	318	57	competent	competent	ADJ
ftr-376	318	58	authority	authority	NOUN
ftr-376	318	59	believes	believe	VERB
ftr-376	318	60	that	that	SCONJ
ftr-376	318	61	the	the	DET
ftr-376	318	62	transaction	transaction	NOUN
ftr-376	318	63	giving	give	VERB
ftr-376	318	64	rise	rise	NOUN
ftr-376	318	65	to	to	ADP
ftr-376	318	66	the	the	DET
ftr-376	318	67	request	request	NOUN
ftr-376	318	68	for	for	ADP
ftr-376	318	69	competent	competent	ADJ
ftr-376	318	70	authority	authority	NOUN
ftr-376	318	71	assistance	assistance	NOUN
ftr-376	318	72	is	be	AUX
ftr-376	318	73	more	more	ADV
ftr-376	318	74	properly	properly	ADV
ftr-376	318	75	within	within	ADP
ftr-376	318	76	the	the	DET
ftr-376	318	77	jurisdiction	jurisdiction	NOUN
ftr-376	318	78	of	of	ADP
ftr-376	318	79	irs	irs	PROPN
ftr-376	318	80	appeals	appeal	NOUN
ftr-376	318	81	or	or	CCONJ
ftr-376	318	82	is	be	AUX
ftr-376	318	83	designated	designate	VERB
ftr-376	318	84	by	by	ADP
ftr-376	318	85	the	the	DET
ftr-376	318	86	irs	irs	PROPN
ftr-376	318	87	for	for	ADP
ftr-376	318	88	litigation.42	litigation.42	NOUN
ftr-376	318	89	other	other	ADJ
ftr-376	318	90	commentators	commentator	NOUN
ftr-376	318	91	acknowledge	acknowledge	VERB
ftr-376	318	92	that	that	SCONJ
ftr-376	318	93	article	article	NOUN
ftr-376	318	94	25	25	NUM
ftr-376	318	95	does	do	AUX
ftr-376	318	96	not	not	PART
ftr-376	318	97	entail	entail	VERB
ftr-376	318	98	a	a	DET
ftr-376	318	99	duty	duty	NOUN
ftr-376	318	100	upon	upon	SCONJ
ftr-376	318	101	the	the	DET
ftr-376	318	102	competent	competent	ADJ
ftr-376	318	103	authorities	authority	NOUN
ftr-376	318	104	to	to	PART
ftr-376	318	105	commence	commence	VERB
ftr-376	318	106	the	the	DET
ftr-376	318	107	negotiations	negotiation	NOUN
ftr-376	318	108	while	while	SCONJ
ftr-376	318	109	taking	take	VERB
ftr-376	318	110	the	the	DET
ftr-376	318	111	position	position	NOUN
ftr-376	318	112	that	that	SCONJ
ftr-376	318	113	this	this	PRON
ftr-376	318	114	should	should	AUX
ftr-376	318	115	be	be	AUX
ftr-376	318	116	revised.43	revised.43	NOUN
ftr-376	318	117	in	in	ADP
ftr-376	318	118	presenting	present	VERB
ftr-376	318	119	some	some	PRON
ftr-376	318	120	of	of	ADP
ftr-376	318	121	the	the	DET
ftr-376	318	122	judicial	judicial	ADJ
ftr-376	318	123	review	review	NOUN
ftr-376	318	124	is	be	AUX
ftr-376	318	125	still	still	ADV
ftr-376	318	126	available	available	ADJ
ftr-376	318	127	despite	despite	SCONJ
ftr-376	318	128	the	the	DET
ftr-376	318	129	fact	fact	NOUN
ftr-376	318	130	that	that	SCONJ
ftr-376	318	131	the	the	DET
ftr-376	318	132	sentence	sentence	NOUN
ftr-376	318	133	granting	grant	VERB
ftr-376	318	134	this	this	DET
ftr-376	318	135	review	review	NOUN
ftr-376	318	136	was	be	AUX
ftr-376	318	137	omitted	omit	VERB
ftr-376	318	138	.	.	PUNCT
ftr-376	319	1	39	39	NUM
ftr-376	319	2	.	.	PUNCT
ftr-376	320	1	rev	rev	PROPN
ftr-376	320	2	.	.	PROPN
ftr-376	320	3	proc	proc	PROPN
ftr-376	320	4	.	.	PUNCT
ftr-376	321	1	91	91	NUM
ftr-376	321	2	-	-	SYM
ftr-376	321	3	23	23	NUM
ftr-376	321	4	;	;	PUNCT
ftr-376	321	5	1991	1991	NUM
ftr-376	321	6	-	-	SYM
ftr-376	321	7	1	1	NUM
ftr-376	321	8	c.b	c.b	PROPN
ftr-376	321	9	.	.	PROPN
ftr-376	321	10	534	534	NUM
ftr-376	321	11	,	,	PUNCT
ftr-376	321	12	§	§	PROPN
ftr-376	321	13	1	1	NUM
ftr-376	321	14	pointed	point	VERB
ftr-376	321	15	out	out	ADP
ftr-376	321	16	that	that	SCONJ
ftr-376	321	17	:	:	PUNCT
ftr-376	321	18	“	"	PUNCT
ftr-376	321	19	rev	rev	PROPN
ftr-376	321	20	.	.	PROPN
ftr-376	321	21	proc	proc	PROPN
ftr-376	321	22	.	.	PUNCT
ftr-376	322	1	8229	8229	NUM
ftr-376	322	2	,	,	PUNCT
ftr-376	322	3	1982	1982	NUM
ftr-376	322	4	-	-	SYM
ftr-376	322	5	1	1	NUM
ftr-376	322	6	cb	cb	PROPN
ftr-376	322	7	.	.	PROPN
ftr-376	322	8	481	481	NUM
ftr-376	322	9	,	,	PUNCT
ftr-376	322	10	and	and	CCONJ
ftr-376	322	11	rev	rev	PROPN
ftr-376	322	12	.	.	PROPN
ftr-376	322	13	proc	proc	PROPN
ftr-376	322	14	.	.	PUNCT
ftr-376	323	1	77	77	NUM
ftr-376	323	2	-	-	SYM
ftr-376	323	3	16	16	NUM
ftr-376	323	4	,	,	PUNCT
ftr-376	323	5	1977	1977	NUM
ftr-376	323	6	-	-	SYM
ftr-376	323	7	1	1	NUM
ftr-376	323	8	c.b	c.b	PROPN
ftr-376	323	9	.	.	PROPN
ftr-376	323	10	573	573	NUM
ftr-376	323	11	,	,	PUNCT
ftr-376	323	12	as	as	SCONJ
ftr-376	323	13	amplified	amplify	VERB
ftr-376	323	14	by	by	ADP
ftr-376	323	15	rev	rev	PROPN
ftr-376	323	16	.	.	PROPN
ftr-376	323	17	proc	proc	PROPN
ftr-376	323	18	.	.	PUNCT
ftr-376	324	1	79	79	NUM
ftr-376	324	2	-	-	SYM
ftr-376	324	3	32	32	NUM
ftr-376	324	4	,	,	PUNCT
ftr-376	324	5	1979	1979	NUM
ftr-376	324	6	-	-	SYM
ftr-376	324	7	1	1	NUM
ftr-376	324	8	c.b	c.b	PROPN
ftr-376	324	9	.	.	PROPN
ftr-376	324	10	599	599	NUM
ftr-376	324	11	,	,	PUNCT
ftr-376	324	12	are	be	AUX
ftr-376	324	13	superseded	supersede	VERB
ftr-376	324	14	by	by	ADP
ftr-376	324	15	this	this	DET
ftr-376	324	16	revenue	revenue	NOUN
ftr-376	324	17	procedure	procedure	NOUN
ftr-376	324	18	.	.	PUNCT
ftr-376	324	19	”	"	PUNCT
ftr-376	325	1	in	in	ADP
ftr-376	325	2	§	§	PROPN
ftr-376	325	3	11.04	11.04	NUM
ftr-376	325	4	the	the	DET
ftr-376	325	5	rev	rev	PROPN
ftr-376	325	6	.	.	PROPN
ftr-376	325	7	proc	proc	PROPN
ftr-376	325	8	.	.	PUNCT
ftr-376	325	9	91	91	NUM
ftr-376	325	10	-	-	SYM
ftr-376	325	11	23	23	NUM
ftr-376	325	12	read	read	NOUN
ftr-376	325	13	:	:	PUNCT
ftr-376	325	14	“	"	PUNCT
ftr-376	325	15	review	review	NOUN
ftr-376	325	16	of	of	ADP
ftr-376	325	17	denial	denial	NOUN
ftr-376	325	18	of	of	ADP
ftr-376	325	19	request	request	NOUN
ftr-376	325	20	for	for	ADP
ftr-376	325	21	assistance	assistance	NOUN
ftr-376	325	22	.	.	PUNCT
ftr-376	326	1	the	the	DET
ftr-376	326	2	u.s	u.s	PROPN
ftr-376	326	3	.	.	PROPN
ftr-376	326	4	competent	competent	PROPN
ftr-376	326	5	authority	authority	NOUN
ftr-376	326	6	’s	’s	PART
ftr-376	326	7	denial	denial	NOUN
ftr-376	326	8	of	of	ADP
ftr-376	326	9	a	a	DET
ftr-376	326	10	taxpayer	taxpayer	NOUN
ftr-376	326	11	’s	’s	PART
ftr-376	326	12	request	request	NOUN
ftr-376	326	13	for	for	ADP
ftr-376	326	14	assistance	assistance	NOUN
ftr-376	326	15	or	or	CCONJ
ftr-376	326	16	dismissal	dismissal	NOUN
ftr-376	326	17	of	of	ADP
ftr-376	326	18	a	a	DET
ftr-376	326	19	matter	matter	NOUN
ftr-376	326	20	previously	previously	ADV
ftr-376	326	21	accepted	accept	VERB
ftr-376	326	22	for	for	ADP
ftr-376	326	23	consideration	consideration	NOUN
ftr-376	326	24	pursuant	pursuant	ADJ
ftr-376	326	25	to	to	ADP
ftr-376	326	26	this	this	DET
ftr-376	326	27	revenue	revenue	NOUN
ftr-376	326	28	procedure	procedure	NOUN
ftr-376	326	29	is	be	AUX
ftr-376	326	30	final	final	ADJ
ftr-376	326	31	and	and	CCONJ
ftr-376	326	32	not	not	PART
ftr-376	326	33	subject	subject	ADJ
ftr-376	326	34	to	to	ADP
ftr-376	326	35	administrative	administrative	ADJ
ftr-376	326	36	or	or	CCONJ
ftr-376	326	37	judicial	judicial	ADJ
ftr-376	326	38	review	review	NOUN
ftr-376	326	39	.	.	PUNCT
ftr-376	326	40	”	"	PUNCT
ftr-376	326	41	rev	rev	PROPN
ftr-376	326	42	.	.	PROPN
ftr-376	326	43	proc	proc	PROPN
ftr-376	326	44	.	.	PUNCT
ftr-376	327	1	2006	2006	NUM
ftr-376	327	2	-	-	SYM
ftr-376	327	3	54	54	NUM
ftr-376	327	4	;	;	PUNCT
ftr-376	327	5	2006	2006	NUM
ftr-376	327	6	i.r.b	i.r.b	ADP
ftr-376	327	7	1035	1035	NUM
ftr-376	327	8	,	,	PUNCT
ftr-376	327	9	which	which	PRON
ftr-376	327	10	is	be	AUX
ftr-376	327	11	valid	valid	ADJ
ftr-376	327	12	to	to	ADP
ftr-376	327	13	date	date	NOUN
ftr-376	327	14	,	,	PUNCT
ftr-376	327	15	states	state	NOUN
ftr-376	327	16	,	,	PUNCT
ftr-376	327	17	in	in	ADP
ftr-376	327	18	§	§	PROPN
ftr-376	327	19	12.04	12.04	NUM
ftr-376	327	20	that	that	PRON
ftr-376	327	21	:	:	PUNCT
ftr-376	327	22	“	"	PUNCT
ftr-376	327	23	the	the	DET
ftr-376	327	24	u.s	u.s	PROPN
ftr-376	327	25	.	.	PROPN
ftr-376	327	26	competent	competent	PROPN
ftr-376	327	27	authority	authority	NOUN
ftr-376	327	28	’s	’s	PART
ftr-376	327	29	denial	denial	NOUN
ftr-376	327	30	of	of	ADP
ftr-376	327	31	a	a	DET
ftr-376	327	32	taxpayer	taxpayer	NOUN
ftr-376	327	33	’s	’s	PART
ftr-376	327	34	request	request	NOUN
ftr-376	327	35	for	for	ADP
ftr-376	327	36	assistance	assistance	NOUN
ftr-376	327	37	or	or	CCONJ
ftr-376	327	38	dismissal	dismissal	NOUN
ftr-376	327	39	of	of	ADP
ftr-376	327	40	a	a	DET
ftr-376	327	41	matter	matter	NOUN
ftr-376	327	42	previously	previously	ADV
ftr-376	327	43	accepted	accept	VERB
ftr-376	327	44	for	for	ADP
ftr-376	327	45	consideration	consideration	NOUN
ftr-376	327	46	pursuant	pursuant	ADJ
ftr-376	327	47	to	to	ADP
ftr-376	327	48	this	this	DET
ftr-376	327	49	revenue	revenue	NOUN
ftr-376	327	50	procedure	procedure	NOUN
ftr-376	327	51	is	be	AUX
ftr-376	327	52	final	final	ADJ
ftr-376	327	53	and	and	CCONJ
ftr-376	327	54	not	not	PART
ftr-376	327	55	subject	subject	ADJ
ftr-376	327	56	to	to	ADP
ftr-376	327	57	administrative	administrative	ADJ
ftr-376	327	58	review	review	NOUN
ftr-376	327	59	.	.	PUNCT
ftr-376	327	60	”	"	PUNCT
ftr-376	328	1	40	40	NUM
ftr-376	328	2	.	.	PUNCT
ftr-376	329	1	see	see	VERB
ftr-376	329	2	§	§	PROPN
ftr-376	329	3	12.02	12.02	NUM
ftr-376	329	4	of	of	ADP
ftr-376	329	5	rev	rev	PROPN
ftr-376	329	6	.	.	PROPN
ftr-376	329	7	proc	proc	PROPN
ftr-376	329	8	.	.	PUNCT
ftr-376	330	1	2006	2006	NUM
ftr-376	330	2	-	-	SYM
ftr-376	330	3	54	54	NUM
ftr-376	330	4	,	,	PUNCT
ftr-376	330	5	supra	supra	PROPN
ftr-376	330	6	note	note	NOUN
ftr-376	330	7	39	39	NUM
ftr-376	330	8	.	.	PUNCT
ftr-376	331	1	41	41	NUM
ftr-376	331	2	.	.	PUNCT
ftr-376	332	1	see	see	VERB
ftr-376	332	2	§	§	PROPN
ftr-376	332	3	12.02	12.02	NUM
ftr-376	332	4	(	(	PUNCT
ftr-376	332	5	2	2	NUM
ftr-376	332	6	)	)	PUNCT
ftr-376	332	7	of	of	ADP
ftr-376	332	8	rev	rev	PROPN
ftr-376	332	9	.	.	PROPN
ftr-376	332	10	proc	proc	PROPN
ftr-376	332	11	.	.	PUNCT
ftr-376	333	1	2006	2006	NUM
ftr-376	333	2	-	-	SYM
ftr-376	333	3	54	54	NUM
ftr-376	333	4	,	,	PUNCT
ftr-376	333	5	supra	supra	PROPN
ftr-376	333	6	note	note	NOUN
ftr-376	333	7	39	39	NUM
ftr-376	333	8	.	.	PUNCT
ftr-376	334	1	42	42	NUM
ftr-376	334	2	.	.	PUNCT
ftr-376	335	1	see	see	VERB
ftr-376	335	2	§	§	PROPN
ftr-376	335	3	12.02	12.02	NUM
ftr-376	335	4	(	(	PUNCT
ftr-376	335	5	8)	8)	NUM
ftr-376	335	6	of	of	ADP
ftr-376	335	7	rev	rev	PROPN
ftr-376	335	8	.	.	PROPN
ftr-376	335	9	proc	proc	PROPN
ftr-376	335	10	.	.	PUNCT
ftr-376	336	1	2006	2006	NUM
ftr-376	336	2	-	-	SYM
ftr-376	336	3	54	54	NUM
ftr-376	336	4	,	,	PUNCT
ftr-376	336	5	supra	supra	PROPN
ftr-376	336	6	note	note	NOUN
ftr-376	336	7	39	39	NUM
ftr-376	336	8	.	.	PUNCT
ftr-376	337	1	see	see	VERB
ftr-376	337	2	also	also	ADV
ftr-376	337	3	paul	paul	PROPN
ftr-376	337	4	c.	c.	PROPN
ftr-376	337	5	rooney	rooney	PROPN
ftr-376	337	6	and	and	CCONJ
ftr-376	337	7	nelson	nelson	PROPN
ftr-376	337	8	suit	suit	NOUN
ftr-376	337	9	,	,	PUNCT
ftr-376	337	10	competent	competent	ADJ
ftr-376	337	11	authority	authority	NOUN
ftr-376	337	12	,	,	PUNCT
ftr-376	337	13	49	49	NUM
ftr-376	337	14	tax	tax	NOUN
ftr-376	337	15	law	law	NOUN
ftr-376	337	16	675	675	NUM
ftr-376	337	17	,	,	PUNCT
ftr-376	337	18	at	at	ADP
ftr-376	337	19	681	681	NUM
ftr-376	337	20	:	:	PUNCT
ftr-376	337	21	“	"	PUNCT
ftr-376	337	22	moreover	moreover	ADV
ftr-376	337	23	,	,	PUNCT
ftr-376	337	24	the	the	DET
ftr-376	337	25	competent	competent	ADJ
ftr-376	337	26	authority	authority	NOUN
ftr-376	337	27	procedure	procedure	NOUN
ftr-376	337	28	,	,	PUNCT
ftr-376	337	29	by	by	ADP
ftr-376	337	30	stating	state	VERB
ftr-376	337	31	that	that	SCONJ
ftr-376	337	32	assistance	assistance	NOUN
ftr-376	337	33	may	may	AUX
ftr-376	337	34	be	be	AUX
ftr-376	337	35	denied	deny	VERB
ftr-376	337	36	if	if	SCONJ
ftr-376	337	37	the	the	DET
ftr-376	337	38	case	case	NOUN
ftr-376	337	39	has	have	AUX
ftr-376	337	40	been	be	AUX
ftr-376	337	41	“	"	PUNCT
ftr-376	337	42	designated	designate	VERB
ftr-376	337	43	for	for	ADP
ftr-376	337	44	litigation	litigation	NOUN
ftr-376	337	45	”	"	PUNCT
ftr-376	337	46	by	by	ADP
ftr-376	337	47	the	the	DET
ftr-376	337	48	service	service	NOUN
ftr-376	337	49	,	,	PUNCT
ftr-376	337	50	shows	show	VERB
ftr-376	337	51	the	the	DET
ftr-376	337	52	manner	manner	NOUN
ftr-376	337	53	in	in	ADP
ftr-376	337	54	which	which	PRON
ftr-376	337	55	the	the	DET
ftr-376	337	56	service	service	NOUN
ftr-376	337	57	would	would	AUX
ftr-376	337	58	appear	appear	VERB
ftr-376	337	59	to	to	PART
ftr-376	337	60	retain	retain	VERB
ftr-376	337	61	discretion	discretion	NOUN
ftr-376	337	62	to	to	PART
ftr-376	337	63	litigate	litigate	VERB
ftr-376	337	64	a	a	DET
ftr-376	337	65	case	case	NOUN
ftr-376	337	66	rather	rather	ADV
ftr-376	337	67	than	than	ADP
ftr-376	337	68	allow	allow	VERB
ftr-376	337	69	it	it	PRON
ftr-376	337	70	to	to	PART
ftr-376	337	71	proceed	proceed	VERB
ftr-376	337	72	through	through	ADP
ftr-376	337	73	the	the	DET
ftr-376	337	74	competent	competent	ADJ
ftr-376	337	75	authority	authority	NOUN
ftr-376	337	76	process	process	NOUN
ftr-376	337	77	.	.	PUNCT
ftr-376	337	78	”	"	PUNCT
ftr-376	338	1	43	43	NUM
ftr-376	338	2	.	.	PUNCT
ftr-376	339	1	see	see	VERB
ftr-376	339	2	john	john	PROPN
ftr-376	339	3	f.	f.	PROPN
ftr-376	339	4	avery	avery	PROPN
ftr-376	339	5	jones	jones	PROPN
ftr-376	339	6	et	et	PROPN
ftr-376	339	7	al	al	PROPN
ftr-376	339	8	.	.	PROPN
ftr-376	339	9	,	,	PUNCT
ftr-376	339	10	the	the	DET
ftr-376	339	11	legal	legal	ADJ
ftr-376	339	12	nature	nature	NOUN
ftr-376	339	13	of	of	ADP
ftr-376	339	14	the	the	DET
ftr-376	339	15	mutual	mutual	ADJ
ftr-376	339	16	agreement	agreement	NOUN
ftr-376	339	17	procedure	procedure	NOUN
ftr-376	339	18	under	under	ADP
ftr-376	339	19	the	the	DET
ftr-376	339	20	oecd	oecd	PROPN
ftr-376	339	21	model	model	PROPN
ftr-376	339	22	convention	convention	PROPN
ftr-376	339	23	-	-	PUNCT
ftr-376	339	24	i	i	PROPN
ftr-376	339	25	,	,	PUNCT
ftr-376	339	26	[	[	X
ftr-376	339	27	1979	1979	NUM
ftr-376	339	28	]	]	PUNCT
ftr-376	339	29	brit	brit	NOUN
ftr-376	339	30	.	.	PUNCT
ftr-376	340	1	tax	tax	NOUN
ftr-376	340	2	rev	rev	PROPN
ftr-376	340	3	.	.	PROPN
ftr-376	340	4	333	333	NUM
ftr-376	340	5	at	at	ADP
ftr-376	340	6	337	337	NUM
ftr-376	340	7	,	,	PUNCT
ftr-376	340	8	citing	cite	VERB
ftr-376	340	9	pierre	pierre	PROPN
ftr-376	340	10	kerlen	kerlen	PROPN
ftr-376	340	11	,	,	PUNCT
ftr-376	340	12	supra	supra	PROPN
ftr-376	340	13	note	note	PROPN
ftr-376	340	14	34	34	NUM
ftr-376	340	15	,	,	PUNCT
ftr-376	340	16	arguing	argue	VERB
ftr-376	340	17	that	that	SCONJ
ftr-376	340	18	the	the	DET
ftr-376	340	19	question	question	NOUN
ftr-376	340	20	whether	whether	SCONJ
ftr-376	340	21	competent	competent	ADJ
ftr-376	340	22	authorities	authority	NOUN
ftr-376	340	23	are	be	AUX
ftr-376	340	24	under	under	ADP
ftr-376	340	25	an	an	DET
ftr-376	340	26	obligation	obligation	NOUN
ftr-376	340	27	to	to	PART
ftr-376	340	28	refer	refer	VERB
ftr-376	340	29	the	the	DET
ftr-376	340	30	matter	matter	NOUN
ftr-376	340	31	to	to	ADP
ftr-376	340	32	the	the	DET
ftr-376	340	33	other	other	ADJ
ftr-376	340	34	competent	competent	ADJ
ftr-376	340	35	authority	authority	NOUN
ftr-376	340	36	,	,	PUNCT
ftr-376	340	37	or	or	CCONJ
ftr-376	340	38	merely	merely	ADV
ftr-376	340	39	under	under	ADP
ftr-376	340	40	a	a	DET
ftr-376	340	41	recommendation	recommendation	NOUN
ftr-376	340	42	to	to	PART
ftr-376	340	43	do	do	AUX
ftr-376	340	44	so	so	ADV
ftr-376	340	45	,	,	PUNCT
ftr-376	340	46	is	be	AUX
ftr-376	340	47	disputed	dispute	VERB
ftr-376	340	48	by	by	ADP
ftr-376	340	49	some	some	DET
ftr-376	340	50	states	state	NOUN
ftr-376	340	51	.	.	PUNCT
ftr-376	341	1	2009	2009	NUM
ftr-376	341	2	]	]	PUNCT
ftr-376	341	3	mandatory	mandatory	ADJ
ftr-376	341	4	arbitration	arbitration	NOUN
ftr-376	341	5	of	of	ADP
ftr-376	341	6	international	international	ADJ
ftr-376	341	7	tax	tax	NOUN
ftr-376	341	8	disputes	dispute	NOUN
ftr-376	341	9	721	721	NUM
ftr-376	341	10	technical	technical	ADJ
ftr-376	341	11	and	and	CCONJ
ftr-376	341	12	practical	practical	ADJ
ftr-376	341	13	problems	problem	NOUN
ftr-376	341	14	associated	associate	VERB
ftr-376	341	15	with	with	ADP
ftr-376	341	16	map	map	NOUN
ftr-376	341	17	negotiations	negotiation	NOUN
ftr-376	341	18	,	,	PUNCT
ftr-376	341	19	sanford	sanford	PROPN
ftr-376	341	20	goldberg	goldberg	PROPN
ftr-376	341	21	deals	deal	VERB
ftr-376	341	22	with	with	ADP
ftr-376	341	23	the	the	DET
ftr-376	341	24	procedural	procedural	ADJ
ftr-376	341	25	aspects	aspect	NOUN
ftr-376	341	26	of	of	ADP
ftr-376	341	27	the	the	DET
ftr-376	341	28	map	map	NOUN
ftr-376	341	29	and	and	CCONJ
ftr-376	341	30	he	he	PRON
ftr-376	341	31	also	also	ADV
ftr-376	341	32	acknowledges	acknowledge	VERB
ftr-376	341	33	these	these	DET
ftr-376	341	34	limitations.44	limitations.44	PROPN
ftr-376	341	35	john	john	PROPN
ftr-376	341	36	f.	f.	PROPN
ftr-376	341	37	avery	avery	PROPN
ftr-376	341	38	jones	jones	PROPN
ftr-376	341	39	and	and	CCONJ
ftr-376	341	40	others	other	NOUN
ftr-376	341	41	proposed	propose	VERB
ftr-376	341	42	procedural	procedural	ADJ
ftr-376	341	43	improvements	improvement	NOUN
ftr-376	341	44	to	to	ADP
ftr-376	341	45	the	the	DET
ftr-376	341	46	map	map	NOUN
ftr-376	341	47	acknowledging	acknowledge	VERB
ftr-376	341	48	that	that	SCONJ
ftr-376	341	49	:	:	PUNCT
ftr-376	341	50	at	at	ADP
ftr-376	341	51	present	present	ADJ
ftr-376	341	52	the	the	DET
ftr-376	341	53	taxpayer	taxpayer	NOUN
ftr-376	341	54	’s	’s	PART
ftr-376	341	55	only	only	ADV
ftr-376	341	56	right	right	ADJ
ftr-376	341	57	is	be	AUX
ftr-376	341	58	to	to	PART
ftr-376	341	59	present	present	VERB
ftr-376	341	60	his	his	PRON
ftr-376	341	61	case	case	NOUN
ftr-376	341	62	to	to	ADP
ftr-376	341	63	the	the	DET
ftr-376	341	64	competent	competent	ADJ
ftr-376	341	65	authority	authority	NOUN
ftr-376	341	66	of	of	ADP
ftr-376	341	67	the	the	DET
ftr-376	341	68	state	state	NOUN
ftr-376	341	69	of	of	ADP
ftr-376	341	70	which	which	PRON
ftr-376	341	71	he	he	PRON
ftr-376	341	72	is	be	AUX
ftr-376	341	73	resident	resident	ADJ
ftr-376	341	74	(	(	PUNCT
ftr-376	341	75	or	or	CCONJ
ftr-376	341	76	in	in	ADP
ftr-376	341	77	some	some	DET
ftr-376	341	78	cases	case	NOUN
ftr-376	341	79	of	of	ADP
ftr-376	341	80	which	which	PRON
ftr-376	341	81	he	he	PRON
ftr-376	341	82	is	be	AUX
ftr-376	341	83	a	a	DET
ftr-376	341	84	national	national	ADJ
ftr-376	341	85	)	)	PUNCT
ftr-376	341	86	.	.	PUNCT
ftr-376	342	1	after	after	ADP
ftr-376	342	2	that	that	PRON
ftr-376	342	3	,	,	PUNCT
ftr-376	342	4	the	the	DET
ftr-376	342	5	matter	matter	NOUN
ftr-376	342	6	is	be	AUX
ftr-376	342	7	outside	outside	ADP
ftr-376	342	8	his	his	PRON
ftr-376	342	9	control	control	NOUN
ftr-376	342	10	in	in	ADP
ftr-376	342	11	a	a	DET
ftr-376	342	12	way	way	NOUN
ftr-376	342	13	which	which	PRON
ftr-376	342	14	does	do	AUX
ftr-376	342	15	not	not	PART
ftr-376	342	16	happen	happen	VERB
ftr-376	342	17	in	in	ADP
ftr-376	342	18	litigation	litigation	NOUN
ftr-376	342	19	.	.	PUNCT
ftr-376	343	1	he	he	PRON
ftr-376	343	2	can	can	AUX
ftr-376	343	3	not	not	PART
ftr-376	343	4	force	force	VERB
ftr-376	343	5	his	his	PRON
ftr-376	343	6	competent	competent	ADJ
ftr-376	343	7	authority	authority	NOUN
ftr-376	343	8	to	to	PART
ftr-376	343	9	take	take	VERB
ftr-376	343	10	the	the	DET
ftr-376	343	11	matter	matter	NOUN
ftr-376	343	12	up	up	ADP
ftr-376	343	13	with	with	ADP
ftr-376	343	14	the	the	DET
ftr-376	343	15	other	other	ADJ
ftr-376	343	16	competent	competent	ADJ
ftr-376	343	17	authority	authority	NOUN
ftr-376	343	18	,	,	PUNCT
ftr-376	343	19	and	and	CCONJ
ftr-376	343	20	,	,	PUNCT
ftr-376	343	21	even	even	ADV
ftr-376	343	22	if	if	SCONJ
ftr-376	343	23	it	it	PRON
ftr-376	343	24	does	do	VERB
ftr-376	343	25	so	so	ADV
ftr-376	343	26	,	,	PUNCT
ftr-376	343	27	the	the	DET
ftr-376	343	28	taxpayer	taxpayer	NOUN
ftr-376	343	29	does	do	AUX
ftr-376	343	30	not	not	PART
ftr-376	343	31	know	know	VERB
ftr-376	343	32	how	how	SCONJ
ftr-376	343	33	strongly	strongly	ADV
ftr-376	343	34	it	it	PRON
ftr-376	343	35	will	will	AUX
ftr-376	343	36	press	press	VERB
ftr-376	343	37	his	his	PRON
ftr-376	343	38	case.45	case.45	PROPN
ftr-376	343	39	arvid	arvid	PROPN
ftr-376	343	40	skarr	skarr	PROPN
ftr-376	343	41	has	have	AUX
ftr-376	343	42	expressed	express	VERB
ftr-376	343	43	a	a	DET
ftr-376	343	44	similar	similar	ADJ
ftr-376	343	45	opinion.46	opinion.46	NOUN
ftr-376	343	46	referring	refer	VERB
ftr-376	343	47	to	to	ADP
ftr-376	343	48	article	article	NOUN
ftr-376	343	49	25(2	25(2	NUM
ftr-376	343	50	)	)	PUNCT
ftr-376	343	51	of	of	ADP
ftr-376	343	52	the	the	DET
ftr-376	343	53	oecd	oecd	PROPN
ftr-376	343	54	mc	mc	PROPN
ftr-376	343	55	,	,	PUNCT
ftr-376	343	56	he	he	PRON
ftr-376	343	57	notes	note	VERB
ftr-376	343	58	that	that	SCONJ
ftr-376	343	59	the	the	DET
ftr-376	343	60	taxpayer	taxpayer	NOUN
ftr-376	343	61	’s	’s	PART
ftr-376	343	62	rights	right	NOUN
ftr-376	343	63	depend	depend	VERB
ftr-376	343	64	upon	upon	SCONJ
ftr-376	343	65	the	the	DET
ftr-376	343	66	discretionary	discretionary	ADJ
ftr-376	343	67	assessment	assessment	NOUN
ftr-376	343	68	of	of	ADP
ftr-376	343	69	the	the	DET
ftr-376	343	70	competent	competent	ADJ
ftr-376	343	71	authority	authority	NOUN
ftr-376	343	72	of	of	ADP
ftr-376	343	73	his	his	PRON
ftr-376	343	74	state	state	NOUN
ftr-376	343	75	of	of	ADP
ftr-376	343	76	residence.47	residence.47	NOUN
ftr-376	343	77	the	the	DET
ftr-376	343	78	general	general	ADJ
ftr-376	343	79	report	report	NOUN
ftr-376	343	80	presented	present	VERB
ftr-376	343	81	to	to	ADP
ftr-376	343	82	the	the	DET
ftr-376	343	83	international	international	ADJ
ftr-376	343	84	fiscal	fiscal	ADJ
ftr-376	343	85	association	association	NOUN
ftr-376	343	86	(	(	PUNCT
ftr-376	343	87	ifa	ifa	PROPN
ftr-376	343	88	)	)	PUNCT
ftr-376	343	89	congress	congress	PROPN
ftr-376	343	90	in	in	ADP
ftr-376	343	91	198148	198148	NUM
ftr-376	343	92	addressed	address	VERB
ftr-376	343	93	this	this	DET
ftr-376	343	94	issue	issue	NOUN
ftr-376	343	95	as	as	ADV
ftr-376	343	96	well	well	ADV
ftr-376	343	97	.	.	PUNCT
ftr-376	344	1	in	in	ADP
ftr-376	344	2	reviewing	review	VERB
ftr-376	344	3	the	the	DET
ftr-376	344	4	several	several	ADJ
ftr-376	344	5	reasons	reason	NOUN
ftr-376	344	6	for	for	ADP
ftr-376	344	7	refusal	refusal	NOUN
ftr-376	344	8	to	to	PART
ftr-376	344	9	grant	grant	VERB
ftr-376	344	10	competent	competent	ADJ
ftr-376	344	11	authority	authority	NOUN
ftr-376	344	12	assistance	assistance	NOUN
ftr-376	344	13	,	,	PUNCT
ftr-376	344	14	the	the	DET
ftr-376	344	15	report	report	NOUN
ftr-376	344	16	makes	make	VERB
ftr-376	344	17	clear	clear	ADJ
ftr-376	344	18	that	that	SCONJ
ftr-376	344	19	:	:	PUNCT
ftr-376	344	20	the	the	DET
ftr-376	344	21	taxpayer	taxpayer	NOUN
ftr-376	344	22	has	have	AUX
ftr-376	344	23	no	no	DET
ftr-376	344	24	legal	legal	ADJ
ftr-376	344	25	right	right	NOUN
ftr-376	344	26	to	to	PART
ftr-376	344	27	require	require	VERB
ftr-376	344	28	implementation	implementation	NOUN
ftr-376	344	29	of	of	ADP
ftr-376	344	30	mutual	mutual	ADJ
ftr-376	344	31	agreement	agreement	NOUN
ftr-376	344	32	procedure	procedure	NOUN
ftr-376	344	33	(	(	PUNCT
ftr-376	344	34	except	except	SCONJ
ftr-376	344	35	in	in	ADP
ftr-376	344	36	belgium	belgium	NOUN
ftr-376	344	37	)	)	PUNCT
ftr-376	344	38	,	,	PUNCT
ftr-376	344	39	but	but	CCONJ
ftr-376	344	40	solely	solely	ADV
ftr-376	344	41	44	44	NUM
ftr-376	344	42	.	.	PUNCT
ftr-376	345	1	stanford	stanford	PROPN
ftr-376	345	2	h.	h.	PROPN
ftr-376	345	3	goldberg	goldberg	PROPN
ftr-376	345	4	,	,	PUNCT
ftr-376	345	5	how	how	SCONJ
ftr-376	345	6	and	and	CCONJ
ftr-376	345	7	does	do	AUX
ftr-376	345	8	the	the	DET
ftr-376	345	9	competent	competent	ADJ
ftr-376	345	10	authority	authority	NOUN
ftr-376	345	11	work	work	NOUN
ftr-376	345	12	?	?	PUNCT
ftr-376	346	1	39	39	NUM
ftr-376	346	2	tax	tax	NOUN
ftr-376	346	3	executive	executive	NOUN
ftr-376	346	4	,	,	PUNCT
ftr-376	346	5	1985	1985	NUM
ftr-376	346	6	-	-	SYM
ftr-376	346	7	87	87	NUM
ftr-376	346	8	,	,	PUNCT
ftr-376	346	9	3	3	NUM
ftr-376	346	10	.	.	X
ftr-376	347	1	he	he	PRON
ftr-376	347	2	points	point	VERB
ftr-376	347	3	out	out	ADP
ftr-376	347	4	that	that	SCONJ
ftr-376	347	5	a	a	DET
ftr-376	347	6	request	request	NOUN
ftr-376	347	7	for	for	ADP
ftr-376	347	8	map	map	NOUN
ftr-376	347	9	may	may	AUX
ftr-376	347	10	be	be	AUX
ftr-376	347	11	denied	deny	VERB
ftr-376	347	12	for	for	ADP
ftr-376	347	13	substantive	substantive	ADJ
ftr-376	347	14	or	or	CCONJ
ftr-376	347	15	procedural	procedural	ADJ
ftr-376	347	16	reasons	reason	NOUN
ftr-376	347	17	.	.	PUNCT
ftr-376	348	1	45	45	NUM
ftr-376	348	2	.	.	PUNCT
ftr-376	348	3	see	see	VERB
ftr-376	348	4	john	john	PROPN
ftr-376	348	5	f.	f.	PROPN
ftr-376	348	6	avery	avery	PROPN
ftr-376	348	7	jones	jones	PROPN
ftr-376	348	8	et	et	PROPN
ftr-376	348	9	al	al	PROPN
ftr-376	348	10	.	.	PROPN
ftr-376	348	11	,	,	PUNCT
ftr-376	348	12	the	the	DET
ftr-376	348	13	legal	legal	ADJ
ftr-376	348	14	nature	nature	NOUN
ftr-376	348	15	of	of	ADP
ftr-376	348	16	the	the	DET
ftr-376	348	17	mutual	mutual	ADJ
ftr-376	348	18	agreement	agreement	NOUN
ftr-376	348	19	procedure	procedure	NOUN
ftr-376	348	20	under	under	ADP
ftr-376	348	21	the	the	DET
ftr-376	348	22	oecd	oecd	PROPN
ftr-376	348	23	model	model	PROPN
ftr-376	348	24	convention	convention	PROPN
ftr-376	348	25	-	-	PUNCT
ftr-376	348	26	ii	ii	PROPN
ftr-376	348	27	,	,	PUNCT
ftr-376	348	28	[	[	X
ftr-376	348	29	1980	1980	NUM
ftr-376	348	30	]	]	X
ftr-376	348	31	brit	brit	NOUN
ftr-376	348	32	.	.	PUNCT
ftr-376	349	1	tax	tax	PROPN
ftr-376	349	2	rev	rev	PROPN
ftr-376	349	3	.	.	PROPN
ftr-376	349	4	13	13	NUM
ftr-376	349	5	,	,	PUNCT
ftr-376	349	6	at	at	ADP
ftr-376	349	7	19	19	NUM
ftr-376	349	8	.	.	PUNCT
ftr-376	350	1	(	(	PUNCT
ftr-376	350	2	emphasis	emphasis	NOUN
ftr-376	350	3	added	add	VERB
ftr-376	350	4	)	)	PUNCT
ftr-376	350	5	.	.	PUNCT
ftr-376	351	1	46	46	NUM
ftr-376	351	2	.	.	PUNCT
ftr-376	352	1	arvid	arvid	PROPN
ftr-376	352	2	aage	aage	PROPN
ftr-376	352	3	skaar	skaar	PROPN
ftr-376	352	4	,	,	PUNCT
ftr-376	352	5	the	the	DET
ftr-376	352	6	legal	legal	ADJ
ftr-376	352	7	nature	nature	NOUN
ftr-376	352	8	of	of	ADP
ftr-376	352	9	mutual	mutual	ADJ
ftr-376	352	10	agreements	agreement	NOUN
ftr-376	352	11	under	under	ADP
ftr-376	352	12	tax	tax	NOUN
ftr-376	352	13	treaties	treaty	NOUN
ftr-376	352	14	,	,	PUNCT
ftr-376	352	15	5	5	NUM
ftr-376	352	16	tax	tax	NOUN
ftr-376	352	17	notes	note	NOUN
ftr-376	352	18	int’l	int’l	ADJ
ftr-376	352	19	1441	1441	NUM
ftr-376	352	20	(	(	PUNCT
ftr-376	352	21	1992	1992	NUM
ftr-376	352	22	)	)	PUNCT
ftr-376	352	23	.	.	PUNCT
ftr-376	353	1	see	see	VERB
ftr-376	353	2	also	also	ADV
ftr-376	353	3	zvi	zvi	PROPN
ftr-376	353	4	d.	d.	PROPN
ftr-376	353	5	altman	altman	PROPN
ftr-376	353	6	,	,	PUNCT
ftr-376	353	7	supra	supra	PROPN
ftr-376	353	8	note	note	NOUN
ftr-376	353	9	14	14	NUM
ftr-376	353	10	at	at	ADP
ftr-376	353	11	272	272	NUM
ftr-376	353	12	.	.	PUNCT
ftr-376	354	1	he	he	PRON
ftr-376	354	2	enumerates	enumerate	VERB
ftr-376	354	3	the	the	DET
ftr-376	354	4	disadvantages	disadvantage	NOUN
ftr-376	354	5	of	of	ADP
ftr-376	354	6	the	the	DET
ftr-376	354	7	map	map	NOUN
ftr-376	354	8	and	and	CCONJ
ftr-376	354	9	notes	note	VERB
ftr-376	354	10	that	that	SCONJ
ftr-376	354	11	:	:	PUNCT
ftr-376	354	12	“	"	PUNCT
ftr-376	354	13	another	another	DET
ftr-376	354	14	very	very	ADV
ftr-376	354	15	important	important	ADJ
ftr-376	354	16	disadvantage	disadvantage	NOUN
ftr-376	354	17	of	of	ADP
ftr-376	354	18	the	the	DET
ftr-376	354	19	map	map	NOUN
ftr-376	354	20	concerns	concern	VERB
ftr-376	354	21	the	the	DET
ftr-376	354	22	unlimited	unlimited	ADJ
ftr-376	354	23	discretion	discretion	NOUN
ftr-376	354	24	given	give	VERB
ftr-376	354	25	to	to	ADP
ftr-376	354	26	the	the	DET
ftr-376	354	27	competent	competent	ADJ
ftr-376	354	28	authority	authority	NOUN
ftr-376	354	29	in	in	ADP
ftr-376	354	30	deciding	decide	VERB
ftr-376	354	31	which	which	DET
ftr-376	354	32	cases	case	NOUN
ftr-376	354	33	to	to	PART
ftr-376	354	34	accept	accept	VERB
ftr-376	354	35	and	and	CCONJ
ftr-376	354	36	which	which	PRON
ftr-376	354	37	to	to	PART
ftr-376	354	38	reject	reject	VERB
ftr-376	354	39	.	.	PUNCT
ftr-376	354	40	”	"	PUNCT
ftr-376	355	1	47	47	NUM
ftr-376	355	2	.	.	PUNCT
ftr-376	356	1	i	i	PRON
ftr-376	356	2	d.	d.	PROPN
ftr-376	356	3	,	,	PUNCT
ftr-376	356	4	at	at	ADP
ftr-376	356	5	1447	1447	NUM
ftr-376	356	6	.	.	PUNCT
ftr-376	357	1	in	in	ADP
ftr-376	357	2	elaborating	elaborate	VERB
ftr-376	357	3	the	the	DET
ftr-376	357	4	question	question	NOUN
ftr-376	357	5	whether	whether	SCONJ
ftr-376	357	6	or	or	CCONJ
ftr-376	357	7	not	not	PART
ftr-376	357	8	a	a	DET
ftr-376	357	9	taxpayer	taxpayer	NOUN
ftr-376	357	10	’s	’s	PART
ftr-376	357	11	claim	claim	NOUN
ftr-376	357	12	is	be	AUX
ftr-376	357	13	justified	justify	VERB
ftr-376	357	14	,	,	PUNCT
ftr-376	357	15	he	he	PRON
ftr-376	357	16	points	point	VERB
ftr-376	357	17	out	out	ADP
ftr-376	357	18	that	that	SCONJ
ftr-376	357	19	:	:	PUNCT
ftr-376	357	20	“	"	PUNCT
ftr-376	357	21	unfortunately	unfortunately	ADV
ftr-376	357	22	,	,	PUNCT
ftr-376	357	23	the	the	DET
ftr-376	357	24	authorities	authority	NOUN
ftr-376	357	25	of	of	ADP
ftr-376	357	26	different	different	ADJ
ftr-376	357	27	countries	country	NOUN
ftr-376	357	28	have	have	VERB
ftr-376	357	29	different	different	ADJ
ftr-376	357	30	policies	policy	NOUN
ftr-376	357	31	concerning	concern	VERB
ftr-376	357	32	what	what	PRON
ftr-376	357	33	makes	make	VERB
ftr-376	357	34	it	it	PRON
ftr-376	357	35	“	"	PUNCT
ftr-376	357	36	justified	justify	VERB
ftr-376	357	37	”	"	PUNCT
ftr-376	357	38	to	to	PART
ftr-376	357	39	initiate	initiate	VERB
ftr-376	357	40	mutual	mutual	ADJ
ftr-376	357	41	agreement	agreement	NOUN
ftr-376	357	42	procedure	procedure	NOUN
ftr-376	357	43	.	.	PUNCT
ftr-376	358	1	from	from	ADP
ftr-376	358	2	the	the	DET
ftr-376	358	3	taxpayer	taxpayer	NOUN
ftr-376	358	4	’s	’s	PART
ftr-376	358	5	point	point	NOUN
ftr-376	358	6	of	of	ADP
ftr-376	358	7	view	view	NOUN
ftr-376	358	8	,	,	PUNCT
ftr-376	358	9	the	the	DET
ftr-376	358	10	most	most	ADV
ftr-376	358	11	frightening	frightening	ADJ
ftr-376	358	12	aspect	aspect	NOUN
ftr-376	358	13	of	of	ADP
ftr-376	358	14	this	this	DET
ftr-376	358	15	procedure	procedure	NOUN
ftr-376	358	16	is	be	AUX
ftr-376	358	17	that	that	SCONJ
ftr-376	358	18	the	the	DET
ftr-376	358	19	competent	competent	ADJ
ftr-376	358	20	authorities	authority	NOUN
ftr-376	358	21	may	may	AUX
ftr-376	358	22	refuse	refuse	VERB
ftr-376	358	23	to	to	PART
ftr-376	358	24	institute	institute	VERB
ftr-376	358	25	the	the	DET
ftr-376	358	26	mutual	mutual	ADJ
ftr-376	358	27	agreement	agreement	NOUN
ftr-376	358	28	procedure	procedure	NOUN
ftr-376	358	29	simply	simply	ADV
ftr-376	358	30	because	because	SCONJ
ftr-376	358	31	they	they	PRON
ftr-376	358	32	disagree	disagree	VERB
ftr-376	358	33	with	with	ADP
ftr-376	358	34	the	the	DET
ftr-376	358	35	taxpayer	taxpayer	NOUN
ftr-376	358	36	.	.	PUNCT
ftr-376	358	37	”	"	PUNCT
ftr-376	359	1	48	48	NUM
ftr-376	359	2	.	.	PUNCT
ftr-376	360	1	see	see	VERB
ftr-376	360	2	koch	koch	PROPN
ftr-376	360	3	,	,	PUNCT
ftr-376	360	4	supra	supra	PROPN
ftr-376	360	5	note	note	PROPN
ftr-376	360	6	8	8	NUM
ftr-376	360	7	.	.	X
ftr-376	360	8	722	722	NUM
ftr-376	360	9	florida	florida	PROPN
ftr-376	360	10	tax	tax	NOUN
ftr-376	360	11	review	review	NOUN
ftr-376	361	1	[	[	X
ftr-376	361	2	vol	vol	NOUN
ftr-376	361	3	.	.	PUNCT
ftr-376	361	4	9:8	9:8	NUM
ftr-376	362	1	a	a	DET
ftr-376	362	2	right	right	NOUN
ftr-376	362	3	to	to	PART
ftr-376	362	4	require	require	VERB
ftr-376	362	5	that	that	SCONJ
ftr-376	362	6	the	the	DET
ftr-376	362	7	competent	competent	ADJ
ftr-376	362	8	authority	authority	NOUN
ftr-376	362	9	should	should	AUX
ftr-376	362	10	decide	decide	VERB
ftr-376	362	11	,	,	PUNCT
ftr-376	362	12	within	within	ADP
ftr-376	362	13	the	the	DET
ftr-376	362	14	scope	scope	NOUN
ftr-376	362	15	of	of	ADP
ftr-376	362	16	its	its	PRON
ftr-376	362	17	due	due	ADJ
ftr-376	362	18	discretion	discretion	NOUN
ftr-376	362	19	,	,	PUNCT
ftr-376	362	20	whether	whether	SCONJ
ftr-376	362	21	mutual	mutual	ADJ
ftr-376	362	22	agreement	agreement	NOUN
ftr-376	362	23	procedure	procedure	NOUN
ftr-376	362	24	should	should	AUX
ftr-376	362	25	be	be	AUX
ftr-376	362	26	started.49	started.49	NOUN
ftr-376	362	27	it	it	PRON
ftr-376	362	28	is	be	AUX
ftr-376	362	29	also	also	ADV
ftr-376	362	30	noteworthy	noteworthy	ADJ
ftr-376	362	31	that	that	SCONJ
ftr-376	362	32	the	the	DET
ftr-376	362	33	u.s	u.s	PROPN
ftr-376	362	34	.	.	PROPN
ftr-376	362	35	commentary	commentary	NOUN
ftr-376	362	36	does	do	AUX
ftr-376	362	37	not	not	PART
ftr-376	362	38	contain	contain	VERB
ftr-376	362	39	a	a	DET
ftr-376	362	40	paragraph	paragraph	NOUN
ftr-376	362	41	similar	similar	ADJ
ftr-376	362	42	to	to	ADP
ftr-376	362	43	paragraph	paragraph	NOUN
ftr-376	362	44	26	26	NUM
ftr-376	362	45	of	of	ADP
ftr-376	362	46	article	article	NOUN
ftr-376	362	47	25	25	NUM
ftr-376	362	48	of	of	ADP
ftr-376	362	49	the	the	DET
ftr-376	362	50	oecd	oecd	PROPN
ftr-376	362	51	mc	mc	PROPN
ftr-376	362	52	,	,	PUNCT
ftr-376	362	53	which	which	PRON
ftr-376	362	54	states	state	VERB
ftr-376	362	55	that	that	SCONJ
ftr-376	362	56	a	a	DET
ftr-376	362	57	duty	duty	NOUN
ftr-376	362	58	to	to	PART
ftr-376	362	59	negotiate	negotiate	VERB
ftr-376	362	60	exists	exist	NOUN
ftr-376	362	61	,	,	PUNCT
ftr-376	362	62	and	and	CCONJ
ftr-376	362	63	this	this	PRON
ftr-376	362	64	is	be	AUX
ftr-376	362	65	in	in	ADP
ftr-376	362	66	-	-	PUNCT
ftr-376	362	67	line	line	NOUN
ftr-376	362	68	with	with	ADP
ftr-376	362	69	the	the	DET
ftr-376	362	70	united	united	PROPN
ftr-376	362	71	states	states	PROPN
ftr-376	362	72	’	'	PUNCT
ftr-376	362	73	position	position	NOUN
ftr-376	362	74	.	.	PUNCT
ftr-376	363	1	considering	consider	VERB
ftr-376	363	2	the	the	DET
ftr-376	363	3	above	above	ADJ
ftr-376	363	4	commentary	commentary	NOUN
ftr-376	363	5	and	and	CCONJ
ftr-376	363	6	the	the	DET
ftr-376	363	7	changes	change	NOUN
ftr-376	363	8	in	in	ADP
ftr-376	363	9	the	the	DET
ftr-376	363	10	revenue	revenue	NOUN
ftr-376	363	11	procedures	procedure	NOUN
ftr-376	363	12	throughout	throughout	ADP
ftr-376	363	13	the	the	DET
ftr-376	363	14	past	past	ADJ
ftr-376	363	15	thirty	thirty	NUM
ftr-376	363	16	years	year	NOUN
ftr-376	363	17	it	it	PRON
ftr-376	363	18	seems	seem	VERB
ftr-376	363	19	conceivable	conceivable	ADJ
ftr-376	363	20	to	to	PART
ftr-376	363	21	argue	argue	VERB
ftr-376	363	22	that	that	SCONJ
ftr-376	363	23	from	from	ADP
ftr-376	363	24	the	the	DET
ftr-376	363	25	united	united	PROPN
ftr-376	363	26	states	states	PROPN
ftr-376	363	27	’	’	PART
ftr-376	363	28	perspective	perspective	NOUN
ftr-376	363	29	,	,	PUNCT
ftr-376	363	30	competent	competent	ADJ
ftr-376	363	31	authority	authority	NOUN
ftr-376	363	32	assistance	assistance	NOUN
ftr-376	363	33	is	be	AUX
ftr-376	363	34	granted	grant	VERB
ftr-376	363	35	at	at	ADP
ftr-376	363	36	the	the	DET
ftr-376	363	37	discretion	discretion	NOUN
ftr-376	363	38	of	of	ADP
ftr-376	363	39	the	the	DET
ftr-376	363	40	tax	tax	NOUN
ftr-376	363	41	authority	authority	NOUN
ftr-376	363	42	and	and	CCONJ
ftr-376	363	43	there	there	PRON
ftr-376	363	44	is	be	VERB
ftr-376	363	45	no	no	DET
ftr-376	363	46	duty	duty	NOUN
ftr-376	363	47	to	to	PART
ftr-376	363	48	grant	grant	VERB
ftr-376	363	49	it	it	PRON
ftr-376	363	50	.	.	PUNCT
ftr-376	364	1	this	this	DET
ftr-376	364	2	position	position	NOUN
ftr-376	364	3	was	be	AUX
ftr-376	364	4	upheld	uphold	VERB
ftr-376	364	5	by	by	ADP
ftr-376	364	6	the	the	DET
ftr-376	364	7	district	district	NOUN
ftr-376	364	8	court	court	NOUN
ftr-376	364	9	in	in	ADP
ftr-376	364	10	yamaha	yamaha	PROPN
ftr-376	364	11	motor	motor	PROPN
ftr-376	364	12	corp	corp	PROPN
ftr-376	364	13	.	.	PROPN
ftr-376	365	1	v.	v.	PROPN
ftr-376	365	2	united	united	PROPN
ftr-376	365	3	states.50	states.50	PROPN
ftr-376	365	4	yamaha	yamaha	PROPN
ftr-376	365	5	sought	seek	VERB
ftr-376	365	6	a	a	DET
ftr-376	365	7	declaratory	declaratory	ADJ
ftr-376	365	8	judgment	judgment	NOUN
ftr-376	365	9	that	that	SCONJ
ftr-376	365	10	the	the	DET
ftr-376	365	11	service	service	NOUN
ftr-376	365	12	wrongfully	wrongfully	ADV
ftr-376	365	13	refused	refuse	VERB
ftr-376	365	14	its	its	PRON
ftr-376	365	15	request	request	NOUN
ftr-376	365	16	for	for	ADP
ftr-376	365	17	map	map	NOUN
ftr-376	365	18	assistance	assistance	NOUN
ftr-376	365	19	under	under	ADP
ftr-376	365	20	the	the	DET
ftr-376	365	21	itt	itt	NOUN
ftr-376	365	22	and	and	CCONJ
ftr-376	365	23	to	to	PART
ftr-376	365	24	compel	compel	VERB
ftr-376	365	25	the	the	DET
ftr-376	365	26	service	service	NOUN
ftr-376	365	27	to	to	PART
ftr-376	365	28	consider	consider	VERB
ftr-376	365	29	this	this	DET
ftr-376	365	30	request.51	request.51	NOUN
ftr-376	365	31	the	the	DET
ftr-376	365	32	irs	irs	PROPN
ftr-376	365	33	filed	file	VERB
ftr-376	365	34	a	a	DET
ftr-376	365	35	motion	motion	NOUN
ftr-376	365	36	to	to	PART
ftr-376	365	37	dismiss	dismiss	VERB
ftr-376	365	38	and	and	CCONJ
ftr-376	365	39	the	the	DET
ftr-376	365	40	court	court	NOUN
ftr-376	365	41	granted	grant	VERB
ftr-376	365	42	the	the	DET
ftr-376	365	43	motion	motion	NOUN
ftr-376	365	44	holding	hold	VERB
ftr-376	365	45	that	that	SCONJ
ftr-376	365	46	it	it	PRON
ftr-376	365	47	lacked	lack	VERB
ftr-376	365	48	jurisdiction	jurisdiction	NOUN
ftr-376	365	49	to	to	PART
ftr-376	365	50	review	review	VERB
ftr-376	365	51	the	the	DET
ftr-376	365	52	determination.52	determination.52	ADJ
ftr-376	365	53	in	in	ADP
ftr-376	365	54	denying	deny	VERB
ftr-376	365	55	yamaha	yamaha	PROPN
ftr-376	365	56	’s	’s	PART
ftr-376	365	57	plea	plea	NOUN
ftr-376	365	58	the	the	DET
ftr-376	365	59	court	court	NOUN
ftr-376	365	60	noted	note	VERB
ftr-376	365	61	:	:	PUNCT
ftr-376	365	62	first	first	ADV
ftr-376	365	63	,	,	PUNCT
ftr-376	365	64	it	it	PRON
ftr-376	365	65	is	be	AUX
ftr-376	365	66	entirely	entirely	ADV
ftr-376	365	67	possible	possible	ADJ
ftr-376	365	68	that	that	SCONJ
ftr-376	365	69	the	the	DET
ftr-376	365	70	government	government	NOUN
ftr-376	365	71	could	could	AUX
ftr-376	365	72	prevail	prevail	VERB
ftr-376	365	73	in	in	ADP
ftr-376	365	74	its	its	PRON
ftr-376	365	75	attempt	attempt	NOUN
ftr-376	365	76	to	to	PART
ftr-376	365	77	prevent	prevent	VERB
ftr-376	365	78	plaintiffs	plaintiff	NOUN
ftr-376	365	79	from	from	ADP
ftr-376	365	80	immediate	immediate	ADJ
ftr-376	365	81	access	access	NOUN
ftr-376	365	82	to	to	ADP
ftr-376	365	83	negotiations	negotiation	NOUN
ftr-376	365	84	via	via	ADP
ftr-376	365	85	the	the	DET
ftr-376	365	86	treaty	treaty	NOUN
ftr-376	365	87	.	.	PUNCT
ftr-376	366	1	for	for	ADP
ftr-376	366	2	example	example	NOUN
ftr-376	366	3	,	,	PUNCT
ftr-376	366	4	the	the	DET
ftr-376	366	5	government	government	NOUN
ftr-376	366	6	could	could	AUX
ftr-376	366	7	decide	decide	VERB
ftr-376	366	8	that	that	SCONJ
ftr-376	366	9	the	the	DET
ftr-376	366	10	plaintiffs	plaintiff	NOUN
ftr-376	366	11	’	’	PART
ftr-376	366	12	double	double	ADJ
ftr-376	366	13	tax	tax	NOUN
ftr-376	366	14	claim	claim	NOUN
ftr-376	366	15	has	have	VERB
ftr-376	366	16	no	no	DET
ftr-376	366	17	merit	merit	NOUN
ftr-376	366	18	,	,	PUNCT
ftr-376	366	19	and	and	CCONJ
ftr-376	366	20	could	could	AUX
ftr-376	366	21	deny	deny	VERB
ftr-376	366	22	the	the	DET
ftr-376	366	23	request.53	request.53	NOUN
ftr-376	366	24	in	in	ADP
ftr-376	366	25	filler	filler	NOUN
ftr-376	366	26	v.	v.	ADP
ftr-376	366	27	comm’r,54	comm’r,54	VERB
ftr-376	366	28	a	a	DET
ftr-376	366	29	similar	similar	ADJ
ftr-376	366	30	decision	decision	NOUN
ftr-376	366	31	,	,	PUNCT
ftr-376	366	32	denying	deny	VERB
ftr-376	366	33	the	the	DET
ftr-376	366	34	court	court	NOUN
ftr-376	366	35	’s	’s	PART
ftr-376	366	36	jurisdiction	jurisdiction	NOUN
ftr-376	366	37	to	to	PART
ftr-376	366	38	initiate	initiate	VERB
ftr-376	366	39	competent	competent	ADJ
ftr-376	366	40	authority	authority	NOUN
ftr-376	366	41	proceedings	proceeding	NOUN
ftr-376	366	42	,	,	PUNCT
ftr-376	366	43	was	be	AUX
ftr-376	366	44	granted.55	granted.55	NOUN
ftr-376	366	45	the	the	DET
ftr-376	366	46	court	court	NOUN
ftr-376	366	47	characterizes	characterize	VERB
ftr-376	366	48	the	the	DET
ftr-376	366	49	map	map	NOUN
ftr-376	366	50	as	as	ADP
ftr-376	366	51	an	an	DET
ftr-376	366	52	international	international	ADJ
ftr-376	366	53	administrative	administrative	ADJ
ftr-376	366	54	procedure	procedure	NOUN
ftr-376	366	55	between	between	ADP
ftr-376	366	56	the	the	DET
ftr-376	366	57	competent	competent	ADJ
ftr-376	366	58	authorities	authority	NOUN
ftr-376	366	59	of	of	ADP
ftr-376	366	60	the	the	DET
ftr-376	366	61	contracting	contracting	NOUN
ftr-376	366	62	states	state	NOUN
ftr-376	366	63	rather	rather	ADV
ftr-376	366	64	than	than	ADP
ftr-376	366	65	a	a	DET
ftr-376	366	66	procedure	procedure	NOUN
ftr-376	366	67	.	.	PUNCT
ftr-376	367	1	these	these	DET
ftr-376	367	2	decisions	decision	NOUN
ftr-376	367	3	have	have	AUX
ftr-376	367	4	not	not	PART
ftr-376	367	5	escaped	escape	VERB
ftr-376	367	6	the	the	DET
ftr-376	367	7	criticism	criticism	NOUN
ftr-376	367	8	of	of	ADP
ftr-376	367	9	some	some	DET
ftr-376	367	10	49	49	NUM
ftr-376	367	11	.	.	PUNCT
ftr-376	368	1	i	i	PRON
ftr-376	368	2	d.	d.	PROPN
ftr-376	368	3	,	,	PUNCT
ftr-376	368	4	at	at	ADP
ftr-376	368	5	109	109	NUM
ftr-376	368	6	.	.	PUNCT
ftr-376	368	7	50	50	NUM
ftr-376	368	8	.	.	X
ftr-376	369	1	779	779	NUM
ftr-376	369	2	f.	f.	PROPN
ftr-376	369	3	supp	supp	PROPN
ftr-376	369	4	610	610	NUM
ftr-376	369	5	(	(	PUNCT
ftr-376	369	6	d.d.c	d.d.c	PROPN
ftr-376	369	7	.	.	PROPN
ftr-376	369	8	1991	1991	NUM
ftr-376	369	9	)	)	PUNCT
ftr-376	369	10	.	.	PUNCT
ftr-376	370	1	51	51	NUM
ftr-376	370	2	.	.	PUNCT
ftr-376	371	1	i	i	PRON
ftr-376	371	2	d.	d.	PROPN
ftr-376	371	3	at	at	ADP
ftr-376	371	4	611	611	NUM
ftr-376	371	5	.	.	PUNCT
ftr-376	372	1	52	52	NUM
ftr-376	372	2	.	.	PUNCT
ftr-376	373	1	i	i	PRON
ftr-376	373	2	d.	d.	PROPN
ftr-376	373	3	53	53	NUM
ftr-376	373	4	.	.	PUNCT
ftr-376	374	1	i	i	PRON
ftr-376	374	2	d.	d.	PROPN
ftr-376	374	3	,	,	PUNCT
ftr-376	374	4	at	at	ADP
ftr-376	374	5	613	613	NUM
ftr-376	374	6	.	.	PUNCT
ftr-376	375	1	(	(	PUNCT
ftr-376	375	2	emphasis	emphasis	NOUN
ftr-376	375	3	added	add	VERB
ftr-376	375	4	)	)	PUNCT
ftr-376	375	5	.	.	PUNCT
ftr-376	376	1	54	54	NUM
ftr-376	376	2	.	.	X
ftr-376	376	3	74	74	NUM
ftr-376	376	4	t.c	t.c	PROPN
ftr-376	376	5	.	.	PROPN
ftr-376	376	6	406	406	NUM
ftr-376	376	7	(	(	PUNCT
ftr-376	376	8	1980	1980	NUM
ftr-376	376	9	)	)	PUNCT
ftr-376	376	10	.	.	PUNCT
ftr-376	377	1	55	55	NUM
ftr-376	377	2	.	.	PUNCT
ftr-376	378	1	i	i	PRON
ftr-376	378	2	d.	d.	PROPN
ftr-376	378	3	at	at	ADP
ftr-376	378	4	407	407	NUM
ftr-376	378	5	-	-	SYM
ftr-376	378	6	408	408	NUM
ftr-376	378	7	:	:	PUNCT
ftr-376	378	8	(	(	PUNCT
ftr-376	378	9	“	"	PUNCT
ftr-376	378	10	we	we	PRON
ftr-376	378	11	hold	hold	VERB
ftr-376	378	12	that	that	DET
ftr-376	378	13	article	article	NOUN
ftr-376	378	14	25	25	NUM
ftr-376	378	15	,	,	PUNCT
ftr-376	378	16	which	which	PRON
ftr-376	378	17	establishes	establish	VERB
ftr-376	378	18	a	a	DET
ftr-376	378	19	certain	certain	ADJ
ftr-376	378	20	procedural	procedural	ADJ
ftr-376	378	21	device	device	NOUN
ftr-376	378	22	for	for	ADP
ftr-376	378	23	dealing	deal	VERB
ftr-376	378	24	with	with	ADP
ftr-376	378	25	rights	right	NOUN
ftr-376	378	26	agreed	agree	VERB
ftr-376	378	27	upon	upon	SCONJ
ftr-376	378	28	in	in	ADP
ftr-376	378	29	the	the	DET
ftr-376	378	30	convention	convention	NOUN
ftr-376	378	31	,	,	PUNCT
ftr-376	378	32	does	do	AUX
ftr-376	378	33	not	not	PART
ftr-376	378	34	afford	afford	VERB
ftr-376	378	35	petitioner	petitioner	NOUN
ftr-376	378	36	a	a	DET
ftr-376	378	37	remedy	remedy	NOUN
ftr-376	378	38	which	which	PRON
ftr-376	378	39	can	can	AUX
ftr-376	378	40	be	be	AUX
ftr-376	378	41	asserted	assert	VERB
ftr-376	378	42	in	in	ADP
ftr-376	378	43	this	this	DET
ftr-376	378	44	court	court	NOUN
ftr-376	378	45	.	.	PUNCT
ftr-376	378	46	”	"	PUNCT
ftr-376	378	47	)	)	PUNCT
ftr-376	378	48	see	see	VERB
ftr-376	378	49	also	also	ADV
ftr-376	378	50	american	american	PROPN
ftr-376	378	51	law	law	PROPN
ftr-376	378	52	institute	institute	PROPN
ftr-376	378	53	,	,	PUNCT
ftr-376	378	54	international	international	ADJ
ftr-376	378	55	aspects	aspect	NOUN
ftr-376	378	56	of	of	ADP
ftr-376	378	57	united	united	PROPN
ftr-376	378	58	states	states	PROPN
ftr-376	378	59	income	income	PROPN
ftr-376	378	60	taxation	taxation	PROPN
ftr-376	378	61	ii	ii	PROPN
ftr-376	378	62	,	,	PUNCT
ftr-376	378	63	proposals	proposal	NOUN
ftr-376	378	64	on	on	ADP
ftr-376	378	65	united	united	PROPN
ftr-376	378	66	states	states	PROPN
ftr-376	378	67	income	income	NOUN
ftr-376	378	68	tax	tax	NOUN
ftr-376	378	69	treaties	treaty	NOUN
ftr-376	378	70	,	,	PUNCT
ftr-376	378	71	1991	1991	NUM
ftr-376	378	72	a.l.i	a.l.i	NOUN
ftr-376	378	73	.	.	PUNCT
ftr-376	379	1	fed	fed	PROPN
ftr-376	379	2	.	.	PUNCT
ftr-376	380	1	income	income	NOUN
ftr-376	380	2	tax	tax	NOUN
ftr-376	380	3	project	project	NOUN
ftr-376	380	4	99	99	NUM
ftr-376	380	5	(	(	PUNCT
ftr-376	380	6	may	may	PROPN
ftr-376	380	7	13	13	NUM
ftr-376	380	8	)	)	PUNCT
ftr-376	380	9	.	.	PUNCT
ftr-376	381	1	“	"	PUNCT
ftr-376	381	2	in	in	ADP
ftr-376	381	3	the	the	DET
ftr-376	381	4	united	united	PROPN
ftr-376	381	5	states	states	PROPN
ftr-376	381	6	,	,	PUNCT
ftr-376	381	7	a	a	DET
ftr-376	381	8	claim	claim	NOUN
ftr-376	381	9	for	for	ADP
ftr-376	381	10	relief	relief	NOUN
ftr-376	381	11	under	under	ADP
ftr-376	381	12	article	article	NOUN
ftr-376	381	13	25	25	NUM
ftr-376	381	14	,	,	PUNCT
ftr-376	381	15	¶	¶	PROPN
ftr-376	381	16	1	1	NUM
ftr-376	381	17	may	may	AUX
ftr-376	381	18	not	not	PART
ftr-376	381	19	be	be	AUX
ftr-376	381	20	asserted	assert	VERB
ftr-376	381	21	in	in	ADP
ftr-376	381	22	court	court	NOUN
ftr-376	381	23	,	,	PUNCT
ftr-376	381	24	but	but	CCONJ
ftr-376	381	25	may	may	AUX
ftr-376	381	26	only	only	ADV
ftr-376	381	27	be	be	AUX
ftr-376	381	28	made	make	VERB
ftr-376	381	29	to	to	ADP
ftr-376	381	30	the	the	DET
ftr-376	381	31	competent	competent	ADJ
ftr-376	381	32	authority	authority	NOUN
ftr-376	381	33	.	.	PUNCT
ftr-376	381	34	”	"	PUNCT
ftr-376	382	1	(	(	PUNCT
ftr-376	382	2	citing	cite	VERB
ftr-376	382	3	filler	filler	NOUN
ftr-376	382	4	,	,	PUNCT
ftr-376	382	5	74	74	NUM
ftr-376	382	6	t.c	t.c	PROPN
ftr-376	382	7	.	.	PUNCT
ftr-376	383	1	at	at	ADP
ftr-376	383	2	408	408	NUM
ftr-376	383	3	)	)	PUNCT
ftr-376	383	4	.	.	PUNCT
ftr-376	384	1	2009	2009	NUM
ftr-376	384	2	]	]	PUNCT
ftr-376	384	3	mandatory	mandatory	ADJ
ftr-376	384	4	arbitration	arbitration	NOUN
ftr-376	384	5	of	of	ADP
ftr-376	384	6	international	international	ADJ
ftr-376	384	7	tax	tax	NOUN
ftr-376	384	8	disputes	dispute	NOUN
ftr-376	384	9	723	723	NUM
ftr-376	384	10	commentators.56	commentators.56	NOUN
ftr-376	384	11	nevertheless	nevertheless	ADV
ftr-376	384	12	,	,	PUNCT
ftr-376	384	13	they	they	PRON
ftr-376	384	14	are	be	AUX
ftr-376	384	15	valid	valid	ADJ
ftr-376	384	16	and	and	CCONJ
ftr-376	384	17	support	support	VERB
ftr-376	384	18	the	the	DET
ftr-376	384	19	policy	policy	NOUN
ftr-376	384	20	of	of	ADP
ftr-376	384	21	the	the	DET
ftr-376	384	22	u.s	u.s	PROPN
ftr-376	384	23	.	.	PROPN
ftr-376	384	24	tax	tax	NOUN
ftr-376	384	25	authorities	authority	NOUN
ftr-376	384	26	as	as	SCONJ
ftr-376	384	27	reflected	reflect	VERB
ftr-376	384	28	in	in	ADP
ftr-376	384	29	rev	rev	PROPN
ftr-376	384	30	.	.	PROPN
ftr-376	384	31	proc	proc	PROPN
ftr-376	384	32	.	.	PUNCT
ftr-376	385	1	2006	2006	NUM
ftr-376	385	2	-	-	SYM
ftr-376	385	3	54	54	NUM
ftr-376	385	4	.	.	PUNCT
ftr-376	386	1	3	3	X
ftr-376	386	2	.	.	X
ftr-376	387	1	the	the	DET
ftr-376	387	2	canadian	canadian	PROPN
ftr-376	387	3	view	view	VERB
ftr-376	387	4	the	the	DET
ftr-376	387	5	canada	canada	PROPN
ftr-376	387	6	revenue	revenue	PROPN
ftr-376	387	7	agency	agency	PROPN
ftr-376	387	8	(	(	PUNCT
ftr-376	387	9	cra	cra	PROPN
ftr-376	387	10	)	)	PUNCT
ftr-376	387	11	has	have	AUX
ftr-376	387	12	issued	issue	VERB
ftr-376	387	13	information	information	NOUN
ftr-376	387	14	circular	circular	ADJ
ftr-376	387	15	71	71	NUM
ftr-376	387	16	-	-	SYM
ftr-376	387	17	17r5	17r5	NUM
ftr-376	387	18	guidance	guidance	NOUN
ftr-376	387	19	on	on	ADP
ftr-376	387	20	competent	competent	ADJ
ftr-376	387	21	authority	authority	NOUN
ftr-376	387	22	assistance	assistance	NOUN
ftr-376	387	23	under	under	ADP
ftr-376	387	24	canada	canada	PROPN
ftr-376	387	25	’s	’s	PART
ftr-376	387	26	tax	tax	NOUN
ftr-376	387	27	conventions	convention	NOUN
ftr-376	387	28	which	which	PRON
ftr-376	387	29	is	be	AUX
ftr-376	387	30	valid	valid	ADJ
ftr-376	387	31	to	to	ADP
ftr-376	387	32	date.57	date.57	ADJ
ftr-376	387	33	paragraph	paragraph	NOUN
ftr-376	387	34	12	12	NUM
ftr-376	387	35	of	of	ADP
ftr-376	387	36	the	the	DET
ftr-376	387	37	information	information	NOUN
ftr-376	387	38	circular	circular	NOUN
ftr-376	387	39	provides	provide	VERB
ftr-376	387	40	:	:	PUNCT
ftr-376	387	41	where	where	SCONJ
ftr-376	387	42	a	a	DET
ftr-376	387	43	request	request	NOUN
ftr-376	387	44	is	be	AUX
ftr-376	387	45	made	make	VERB
ftr-376	387	46	to	to	ADP
ftr-376	387	47	the	the	DET
ftr-376	387	48	canadian	canadian	ADJ
ftr-376	387	49	competent	competent	ADJ
ftr-376	387	50	authority	authority	NOUN
ftr-376	387	51	under	under	ADP
ftr-376	387	52	the	the	DET
ftr-376	387	53	map	map	NOUN
ftr-376	387	54	article	article	NOUN
ftr-376	387	55	of	of	ADP
ftr-376	387	56	a	a	DET
ftr-376	387	57	tax	tax	NOUN
ftr-376	387	58	convention	convention	NOUN
ftr-376	387	59	,	,	PUNCT
ftr-376	387	60	the	the	DET
ftr-376	387	61	canadian	canadian	ADJ
ftr-376	387	62	competent	competent	ADJ
ftr-376	387	63	authority	authority	NOUN
ftr-376	387	64	will	will	AUX
ftr-376	387	65	first	first	ADV
ftr-376	387	66	,	,	PUNCT
ftr-376	387	67	if	if	SCONJ
ftr-376	387	68	the	the	DET
ftr-376	387	69	request	request	NOUN
ftr-376	387	70	appears	appear	VERB
ftr-376	387	71	to	to	PART
ftr-376	387	72	be	be	AUX
ftr-376	387	73	justified	justify	VERB
ftr-376	387	74	and	and	CCONJ
ftr-376	387	75	can	can	AUX
ftr-376	387	76	be	be	AUX
ftr-376	387	77	accepted	accept	VERB
ftr-376	387	78	by	by	ADP
ftr-376	387	79	the	the	DET
ftr-376	387	80	canadian	canadian	ADJ
ftr-376	387	81	competent	competent	ADJ
ftr-376	387	82	authority	authority	NOUN
ftr-376	387	83	from	from	ADP
ftr-376	387	84	a	a	DET
ftr-376	387	85	policy	policy	NOUN
ftr-376	387	86	standpoint	standpoint	NOUN
ftr-376	387	87	,	,	PUNCT
ftr-376	387	88	attempt	attempt	VERB
ftr-376	387	89	to	to	PART
ftr-376	387	90	resolve	resolve	VERB
ftr-376	387	91	the	the	DET
ftr-376	387	92	matter	matter	NOUN
ftr-376	387	93	unilaterally	unilaterally	ADV
ftr-376	387	94	.	.	PUNCT
ftr-376	388	1	section	section	NOUN
ftr-376	388	2	24	24	NUM
ftr-376	388	3	of	of	ADP
ftr-376	388	4	the	the	DET
ftr-376	388	5	information	information	NOUN
ftr-376	388	6	circular	circular	ADJ
ftr-376	388	7	,	,	PUNCT
ftr-376	388	8	dealing	deal	VERB
ftr-376	388	9	with	with	ADP
ftr-376	388	10	the	the	DET
ftr-376	388	11	acceptability	acceptability	NOUN
ftr-376	388	12	of	of	ADP
ftr-376	388	13	requests	request	NOUN
ftr-376	388	14	,	,	PUNCT
ftr-376	388	15	enumerates	enumerate	VERB
ftr-376	388	16	4	4	NUM
ftr-376	388	17	circumstances	circumstance	NOUN
ftr-376	388	18	in	in	ADP
ftr-376	388	19	which	which	PRON
ftr-376	388	20	the	the	DET
ftr-376	388	21	canadian	canadian	ADJ
ftr-376	388	22	competent	competent	ADJ
ftr-376	388	23	authority	authority	NOUN
ftr-376	388	24	will	will	AUX
ftr-376	388	25	accept	accept	VERB
ftr-376	388	26	a	a	DET
ftr-376	388	27	request	request	NOUN
ftr-376	388	28	for	for	ADP
ftr-376	388	29	assistance	assistance	NOUN
ftr-376	388	30	,	,	PUNCT
ftr-376	388	31	the	the	DET
ftr-376	388	32	last	last	ADJ
ftr-376	388	33	of	of	ADP
ftr-376	388	34	which	which	PRON
ftr-376	388	35	is	be	AUX
ftr-376	388	36	that	that	SCONJ
ftr-376	388	37	the	the	DET
ftr-376	388	38	issue	issue	NOUN
ftr-376	388	39	is	be	AUX
ftr-376	388	40	not	not	PART
ftr-376	388	41	one	one	NUM
ftr-376	388	42	that	that	PRON
ftr-376	388	43	the	the	DET
ftr-376	388	44	canadian	canadian	PROPN
ftr-376	388	45	and/or	and/or	CCONJ
ftr-376	388	46	the	the	DET
ftr-376	388	47	foreign	foreign	ADJ
ftr-376	388	48	competent	competent	ADJ
ftr-376	388	49	authority	authority	NOUN
ftr-376	388	50	have	have	AUX
ftr-376	388	51	decided	decide	VERB
ftr-376	388	52	,	,	PUNCT
ftr-376	388	53	as	as	ADP
ftr-376	388	54	a	a	DET
ftr-376	388	55	matter	matter	NOUN
ftr-376	388	56	of	of	ADP
ftr-376	388	57	policy	policy	NOUN
ftr-376	388	58	,	,	PUNCT
ftr-376	388	59	not	not	PART
ftr-376	388	60	to	to	PART
ftr-376	388	61	consider	consider	VERB
ftr-376	388	62	.	.	PUNCT
ftr-376	389	1	this	this	PRON
ftr-376	389	2	indicates	indicate	VERB
ftr-376	389	3	that	that	SCONJ
ftr-376	389	4	cra	cra	PROPN
ftr-376	389	5	has	have	VERB
ftr-376	389	6	discretion	discretion	NOUN
ftr-376	389	7	to	to	PART
ftr-376	389	8	deny	deny	VERB
ftr-376	389	9	certain	certain	ADJ
ftr-376	389	10	map	map	NOUN
ftr-376	389	11	requests	request	NOUN
ftr-376	389	12	.	.	PUNCT
ftr-376	390	1	56	56	X
ftr-376	390	2	.	.	PUNCT
ftr-376	390	3	see	see	VERB
ftr-376	390	4	rooney	rooney	PROPN
ftr-376	390	5	&	&	CCONJ
ftr-376	390	6	suit	suit	PROPN
ftr-376	390	7	,	,	PUNCT
ftr-376	390	8	supra	supra	PROPN
ftr-376	390	9	note	note	NOUN
ftr-376	390	10	42	42	NUM
ftr-376	390	11	,	,	PUNCT
ftr-376	390	12	at	at	ADP
ftr-376	390	13	696	696	NUM
ftr-376	390	14	-	-	SYM
ftr-376	390	15	700	700	NUM
ftr-376	390	16	(	(	PUNCT
ftr-376	390	17	arguing	argue	VERB
ftr-376	390	18	that	that	SCONJ
ftr-376	390	19	the	the	DET
ftr-376	390	20	yamaha	yamaha	PROPN
ftr-376	390	21	decision	decision	NOUN
ftr-376	390	22	was	be	AUX
ftr-376	390	23	wrongful	wrongful	ADJ
ftr-376	390	24	and	and	CCONJ
ftr-376	390	25	that	that	SCONJ
ftr-376	390	26	there	there	PRON
ftr-376	390	27	should	should	AUX
ftr-376	390	28	exist	exist	VERB
ftr-376	390	29	a	a	DET
ftr-376	390	30	judicial	judicial	ADJ
ftr-376	390	31	review	review	NOUN
ftr-376	390	32	mechanism	mechanism	NOUN
ftr-376	390	33	that	that	PRON
ftr-376	390	34	would	would	AUX
ftr-376	390	35	ensure	ensure	VERB
ftr-376	390	36	taxpayer	taxpayer	NOUN
ftr-376	390	37	rights	right	NOUN
ftr-376	390	38	to	to	PART
ftr-376	390	39	initiate	initiate	VERB
ftr-376	390	40	map	map	NOUN
ftr-376	390	41	proceedings	proceeding	NOUN
ftr-376	390	42	and	and	CCONJ
ftr-376	390	43	provide	provide	VERB
ftr-376	390	44	judicial	judicial	ADJ
ftr-376	390	45	review	review	NOUN
ftr-376	390	46	for	for	ADP
ftr-376	390	47	the	the	DET
ftr-376	390	48	service	service	NOUN
ftr-376	390	49	’s	’s	PART
ftr-376	390	50	decision	decision	NOUN
ftr-376	390	51	whether	whether	SCONJ
ftr-376	390	52	or	or	CCONJ
ftr-376	390	53	not	not	PART
ftr-376	390	54	to	to	PART
ftr-376	390	55	commence	commence	VERB
ftr-376	390	56	map	map	NOUN
ftr-376	390	57	negotiations	negotiation	NOUN
ftr-376	390	58	)	)	PUNCT
ftr-376	390	59	.	.	PUNCT
ftr-376	391	1	see	see	VERB
ftr-376	391	2	also	also	ADV
ftr-376	391	3	sanford	sanford	PROPN
ftr-376	391	4	h.	h.	PROPN
ftr-376	391	5	goldberg	goldberg	PROPN
ftr-376	391	6	&	&	CCONJ
ftr-376	391	7	seth	seth	PROPN
ftr-376	391	8	b.	b.	PROPN
ftr-376	391	9	goldstein	goldstein	PROPN
ftr-376	391	10	,	,	PUNCT
ftr-376	391	11	u.s	u.s	PROPN
ftr-376	391	12	.	.	PROPN
ftr-376	391	13	district	district	PROPN
ftr-376	391	14	court	court	NOUN
ftr-376	391	15	lacks	lack	VERB
ftr-376	391	16	jurisdiction	jurisdiction	NOUN
ftr-376	391	17	to	to	PART
ftr-376	391	18	compel	compel	VERB
ftr-376	391	19	irs	irs	PROPN
ftr-376	391	20	to	to	PART
ftr-376	391	21	consider	consider	VERB
ftr-376	391	22	request	request	NOUN
ftr-376	391	23	for	for	ADP
ftr-376	391	24	competent	competent	ADJ
ftr-376	391	25	authority	authority	NOUN
ftr-376	391	26	assistance	assistance	NOUN
ftr-376	391	27	,	,	PUNCT
ftr-376	391	28	40	40	NUM
ftr-376	391	29	can	can	NOUN
ftr-376	391	30	.	.	PUNCT
ftr-376	392	1	tax	tax	PROPN
ftr-376	392	2	j.	j.	PROPN
ftr-376	392	3	,	,	PUNCT
ftr-376	392	4	1009	1009	NUM
ftr-376	392	5	,	,	PUNCT
ftr-376	392	6	1015	1015	NUM
ftr-376	392	7	(	(	PUNCT
ftr-376	392	8	1992	1992	NUM
ftr-376	392	9	)	)	PUNCT
ftr-376	392	10	,	,	PUNCT
ftr-376	392	11	(	(	PUNCT
ftr-376	392	12	arguing	argue	VERB
ftr-376	392	13	that	that	SCONJ
ftr-376	392	14	the	the	DET
ftr-376	392	15	u.s	u.s	PROPN
ftr-376	392	16	.	.	PROPN
ftr-376	392	17	position	position	NOUN
ftr-376	392	18	violates	violate	VERB
ftr-376	392	19	many	many	ADJ
ftr-376	392	20	treaties	treaty	NOUN
ftr-376	392	21	and	and	CCONJ
ftr-376	392	22	that	that	SCONJ
ftr-376	392	23	the	the	DET
ftr-376	392	24	yamaha	yamaha	PROPN
ftr-376	392	25	decision	decision	NOUN
ftr-376	392	26	is	be	AUX
ftr-376	392	27	very	very	ADV
ftr-376	392	28	disturbing	disturbing	ADJ
ftr-376	392	29	)	)	PUNCT
ftr-376	392	30	.	.	PUNCT
ftr-376	393	1	see	see	VERB
ftr-376	393	2	also	also	ADV
ftr-376	393	3	stanford	stanford	PROPN
ftr-376	393	4	h.	h.	PROPN
ftr-376	393	5	goldberg	goldberg	PROPN
ftr-376	393	6	and	and	CCONJ
ftr-376	393	7	peter	peter	PROPN
ftr-376	393	8	a.	a.	PROPN
ftr-376	393	9	glicklich	glicklich	PROPN
ftr-376	393	10	,	,	PUNCT
ftr-376	393	11	treaty	treaty	NOUN
ftr-376	393	12	-	-	PUNCT
ftr-376	393	13	based	base	VERB
ftr-376	393	14	nondiscrimination	nondiscrimination	NOUN
ftr-376	393	15	:	:	PUNCT
ftr-376	393	16	now	now	ADV
ftr-376	393	17	you	you	PRON
ftr-376	393	18	see	see	VERB
ftr-376	393	19	it	it	PRON
ftr-376	393	20	now	now	ADV
ftr-376	393	21	you	you	PRON
ftr-376	393	22	do	do	VERB
ftr-376	393	23	n’t	not	PART
ftr-376	393	24	,	,	PUNCT
ftr-376	393	25	1	1	NUM
ftr-376	393	26	fla	fla	NOUN
ftr-376	393	27	.	.	PUNCT
ftr-376	394	1	tax	tax	PROPN
ftr-376	394	2	rev	rev	PROPN
ftr-376	394	3	.	.	PROPN
ftr-376	394	4	51	51	NUM
ftr-376	394	5	,	,	PUNCT
ftr-376	394	6	57	57	NUM
ftr-376	394	7	(	(	PUNCT
ftr-376	394	8	1992	1992	NUM
ftr-376	394	9	)	)	PUNCT
ftr-376	394	10	(	(	PUNCT
ftr-376	394	11	“	"	PUNCT
ftr-376	394	12	nor	nor	CCONJ
ftr-376	394	13	is	be	AUX
ftr-376	394	14	it	it	PRON
ftr-376	394	15	clear	clear	ADJ
ftr-376	394	16	that	that	SCONJ
ftr-376	394	17	a	a	DET
ftr-376	394	18	u.s	u.s	PROPN
ftr-376	394	19	.	.	PROPN
ftr-376	394	20	taxpayer	taxpayer	NOUN
ftr-376	394	21	can	can	AUX
ftr-376	394	22	compel	compel	VERB
ftr-376	394	23	the	the	DET
ftr-376	394	24	internal	internal	ADJ
ftr-376	394	25	revenue	revenue	NOUN
ftr-376	394	26	service	service	NOUN
ftr-376	394	27	to	to	PART
ftr-376	394	28	participate	participate	VERB
ftr-376	394	29	in	in	ADP
ftr-376	394	30	negotiations	negotiation	NOUN
ftr-376	394	31	under	under	ADP
ftr-376	394	32	the	the	DET
ftr-376	394	33	competent	competent	ADJ
ftr-376	394	34	authority	authority	NOUN
ftr-376	394	35	procedure	procedure	NOUN
ftr-376	394	36	.	.	PUNCT
ftr-376	394	37	”	"	PUNCT
ftr-376	395	1	)	)	PUNCT
ftr-376	395	2	57	57	NUM
ftr-376	395	3	.	.	PUNCT
ftr-376	396	1	information	information	NOUN
ftr-376	396	2	circular	circular	ADJ
ftr-376	396	3	71	71	NUM
ftr-376	396	4	-	-	SYM
ftr-376	396	5	17r5	17r5	NUM
ftr-376	396	6	is	be	AUX
ftr-376	396	7	available	available	ADJ
ftr-376	396	8	at	at	ADP
ftr-376	396	9	http://www.craarc.gc.ca/e/pub/tp/ic71-17r5/ic71-17r5-e.pdf	http://www.craarc.gc.ca/e/pub/tp/ic71-17r5/ic71-17r5-e.pdf	PROPN
ftr-376	396	10	.	.	PUNCT
ftr-376	397	1	this	this	DET
ftr-376	397	2	circular	circular	ADJ
ftr-376	397	3	replaced	replace	VERB
ftr-376	397	4	information	information	NOUN
ftr-376	397	5	circular	circular	ADJ
ftr-376	397	6	71	71	NUM
ftr-376	397	7	-	-	SYM
ftr-376	397	8	17r4	17r4	NUM
ftr-376	397	9	dated	date	VERB
ftr-376	397	10	may	may	PROPN
ftr-376	397	11	12	12	NUM
ftr-376	397	12	,	,	PUNCT
ftr-376	397	13	1995	1995	NUM
ftr-376	397	14	.	.	PUNCT
ftr-376	398	1	section	section	NOUN
ftr-376	398	2	25	25	NUM
ftr-376	398	3	of	of	ADP
ftr-376	398	4	information	information	NOUN
ftr-376	398	5	circular	circular	ADJ
ftr-376	398	6	71	71	NUM
ftr-376	398	7	-	-	SYM
ftr-376	398	8	17r5	17r5	NUM
ftr-376	398	9	provides	provide	VERB
ftr-376	398	10	:	:	PUNCT
ftr-376	398	11	“	"	PUNCT
ftr-376	398	12	the	the	DET
ftr-376	398	13	cra	cra	PROPN
ftr-376	398	14	will	will	AUX
ftr-376	398	15	notify	notify	VERB
ftr-376	398	16	the	the	DET
ftr-376	398	17	taxpayer	taxpayer	NOUN
ftr-376	398	18	in	in	ADP
ftr-376	398	19	writing	write	VERB
ftr-376	398	20	whether	whether	SCONJ
ftr-376	398	21	the	the	DET
ftr-376	398	22	canadian	canadian	ADJ
ftr-376	398	23	competent	competent	ADJ
ftr-376	398	24	authority	authority	NOUN
ftr-376	398	25	has	have	AUX
ftr-376	398	26	accepted	accept	VERB
ftr-376	398	27	or	or	CCONJ
ftr-376	398	28	declined	decline	VERB
ftr-376	398	29	the	the	DET
ftr-376	398	30	request	request	NOUN
ftr-376	398	31	for	for	ADP
ftr-376	398	32	competent	competent	ADJ
ftr-376	398	33	authority	authority	NOUN
ftr-376	398	34	assistance	assistance	NOUN
ftr-376	398	35	normally	normally	ADV
ftr-376	398	36	within	within	ADP
ftr-376	398	37	thirty	thirty	NUM
ftr-376	398	38	days	day	NOUN
ftr-376	398	39	of	of	ADP
ftr-376	398	40	receiving	receive	VERB
ftr-376	398	41	a	a	DET
ftr-376	398	42	complete	complete	ADJ
ftr-376	398	43	request	request	NOUN
ftr-376	398	44	.	.	PUNCT
ftr-376	399	1	the	the	DET
ftr-376	399	2	taxpayer	taxpayer	NOUN
ftr-376	399	3	will	will	AUX
ftr-376	399	4	be	be	AUX
ftr-376	399	5	provided	provide	VERB
ftr-376	399	6	with	with	ADP
ftr-376	399	7	the	the	DET
ftr-376	399	8	reasons	reason	NOUN
ftr-376	399	9	for	for	ADP
ftr-376	399	10	the	the	DET
ftr-376	399	11	decision	decision	NOUN
ftr-376	399	12	where	where	SCONJ
ftr-376	399	13	a	a	DET
ftr-376	399	14	request	request	NOUN
ftr-376	399	15	is	be	AUX
ftr-376	399	16	declined	decline	VERB
ftr-376	399	17	.	.	PUNCT
ftr-376	399	18	”	"	PUNCT
ftr-376	400	1	724	724	NUM
ftr-376	400	2	florida	florida	PROPN
ftr-376	400	3	tax	tax	NOUN
ftr-376	400	4	review	review	NOUN
ftr-376	400	5	[	[	X
ftr-376	400	6	vol	vol	NOUN
ftr-376	400	7	.	.	PUNCT
ftr-376	400	8	9:8	9:8	NUM
ftr-376	400	9	in	in	ADP
ftr-376	400	10	a	a	DET
ftr-376	400	11	1998	1998	NUM
ftr-376	400	12	article	article	NOUN
ftr-376	400	13	,	,	PUNCT
ftr-376	400	14	claude	claude	PROPN
ftr-376	400	15	lemlin	lemlin	PROPN
ftr-376	400	16	and	and	CCONJ
ftr-376	400	17	regina	regina	PROPN
ftr-376	400	18	deanehan	deanehan	PROPN
ftr-376	400	19	acknowledge	acknowledge	VERB
ftr-376	400	20	that	that	SCONJ
ftr-376	400	21	such	such	ADJ
ftr-376	400	22	authority	authority	NOUN
ftr-376	400	23	for	for	ADP
ftr-376	400	24	denial	denial	NOUN
ftr-376	400	25	of	of	ADP
ftr-376	400	26	map	map	NOUN
ftr-376	400	27	assistance	assistance	NOUN
ftr-376	400	28	,	,	PUNCT
ftr-376	400	29	on	on	ADP
ftr-376	400	30	both	both	CCONJ
ftr-376	400	31	the	the	DET
ftr-376	400	32	canadian	canadian	PROPN
ftr-376	400	33	and	and	CCONJ
ftr-376	400	34	u.s	u.s	PROPN
ftr-376	400	35	.	.	PROPN
ftr-376	400	36	sides	side	NOUN
ftr-376	400	37	exists	exist	VERB
ftr-376	400	38	.	.	PUNCT
ftr-376	401	1	they	they	PRON
ftr-376	401	2	refer	refer	VERB
ftr-376	401	3	to	to	ADP
ftr-376	401	4	information	information	NOUN
ftr-376	401	5	circular	circular	ADJ
ftr-376	401	6	71	71	NUM
ftr-376	401	7	-	-	SYM
ftr-376	401	8	17r4	17r4	NUM
ftr-376	401	9	and	and	CCONJ
ftr-376	401	10	rev	rev	PROPN
ftr-376	401	11	.	.	PROPN
ftr-376	401	12	proc	proc	PROPN
ftr-376	401	13	.	.	PUNCT
ftr-376	402	1	96	96	NUM
ftr-376	402	2	-	-	SYM
ftr-376	402	3	13	13	NUM
ftr-376	402	4	,	,	PUNCT
ftr-376	402	5	1996	1996	NUM
ftr-376	402	6	-	-	SYM
ftr-376	402	7	1	1	NUM
ftr-376	402	8	c.b	c.b	PROPN
ftr-376	402	9	.	.	PROPN
ftr-376	402	10	616	616	NUM
ftr-376	402	11	which	which	PRON
ftr-376	402	12	were	be	AUX
ftr-376	402	13	valid	valid	ADJ
ftr-376	402	14	at	at	ADP
ftr-376	402	15	time.58	time.58	NOUN
ftr-376	402	16	this	this	DET
ftr-376	402	17	view	view	NOUN
ftr-376	402	18	was	be	AUX
ftr-376	402	19	also	also	ADV
ftr-376	402	20	presented	present	VERB
ftr-376	402	21	by	by	ADP
ftr-376	402	22	the	the	DET
ftr-376	402	23	national	national	ADJ
ftr-376	402	24	reporter	reporter	NOUN
ftr-376	402	25	of	of	ADP
ftr-376	402	26	canada	canada	PROPN
ftr-376	402	27	in	in	ADP
ftr-376	402	28	the	the	DET
ftr-376	402	29	1981	1981	NUM
ftr-376	402	30	international	international	ADJ
ftr-376	402	31	fiscal	fiscal	ADJ
ftr-376	402	32	association	association	NOUN
ftr-376	402	33	congress	congress	PROPN
ftr-376	402	34	on	on	ADP
ftr-376	402	35	mutual	mutual	ADJ
ftr-376	402	36	agreement	agreement	NOUN
ftr-376	402	37	–	–	PUNCT
ftr-376	402	38	procedure	procedure	NOUN
ftr-376	402	39	and	and	CCONJ
ftr-376	402	40	practice.59	practice.59	NOUN
ftr-376	402	41	4	4	NUM
ftr-376	402	42	.	.	PUNCT
ftr-376	403	1	the	the	DET
ftr-376	403	2	german	german	ADJ
ftr-376	403	3	view	view	NOUN
ftr-376	403	4	klaus	klaus	PROPN
ftr-376	403	5	vogel	vogel	PROPN
ftr-376	403	6	points	point	VERB
ftr-376	403	7	out	out	ADP
ftr-376	403	8	that	that	SCONJ
ftr-376	403	9	the	the	DET
ftr-376	403	10	competent	competent	ADJ
ftr-376	403	11	authority	authority	NOUN
ftr-376	403	12	must	must	AUX
ftr-376	403	13	first	first	ADV
ftr-376	403	14	of	of	ADP
ftr-376	403	15	all	all	PRON
ftr-376	403	16	determine	determine	VERB
ftr-376	403	17	whether	whether	SCONJ
ftr-376	403	18	the	the	DET
ftr-376	403	19	taxpayer	taxpayer	NOUN
ftr-376	403	20	’s	’s	PART
ftr-376	403	21	assertion	assertion	NOUN
ftr-376	403	22	that	that	SCONJ
ftr-376	403	23	he	he	PRON
ftr-376	403	24	has	have	AUX
ftr-376	403	25	been	be	AUX
ftr-376	403	26	taxed	tax	VERB
ftr-376	403	27	contrary	contrary	ADV
ftr-376	403	28	to	to	ADP
ftr-376	403	29	the	the	DET
ftr-376	403	30	treaty	treaty	NOUN
ftr-376	403	31	is	be	AUX
ftr-376	403	32	justified	justify	VERB
ftr-376	403	33	.	.	PUNCT
ftr-376	404	1	the	the	DET
ftr-376	404	2	authority	authority	NOUN
ftr-376	404	3	is	be	AUX
ftr-376	404	4	duty	duty	NOUN
ftr-376	404	5	bound	bind	VERB
ftr-376	404	6	by	by	ADP
ftr-376	404	7	article	article	NOUN
ftr-376	404	8	25	25	NUM
ftr-376	404	9	to	to	PART
ftr-376	404	10	make	make	VERB
ftr-376	404	11	that	that	DET
ftr-376	404	12	determination.60	determination.60	NOUN
ftr-376	404	13	in	in	ADP
ftr-376	404	14	other	other	ADJ
ftr-376	404	15	words	word	NOUN
ftr-376	404	16	,	,	PUNCT
ftr-376	404	17	the	the	DET
ftr-376	404	18	obligation	obligation	NOUN
ftr-376	404	19	upon	upon	SCONJ
ftr-376	404	20	the	the	DET
ftr-376	404	21	competent	competent	ADJ
ftr-376	404	22	authority	authority	NOUN
ftr-376	404	23	is	be	AUX
ftr-376	404	24	to	to	PART
ftr-376	404	25	determine	determine	VERB
ftr-376	404	26	whether	whether	SCONJ
ftr-376	404	27	the	the	DET
ftr-376	404	28	objection	objection	NOUN
ftr-376	404	29	is	be	AUX
ftr-376	404	30	justified	justify	VERB
ftr-376	404	31	,	,	PUNCT
ftr-376	404	32	rather	rather	ADV
ftr-376	404	33	than	than	SCONJ
ftr-376	404	34	to	to	PART
ftr-376	404	35	proceed	proceed	VERB
ftr-376	404	36	to	to	ADP
ftr-376	404	37	the	the	DET
ftr-376	404	38	negotiations	negotiation	NOUN
ftr-376	404	39	.	.	PUNCT
ftr-376	405	1	it	it	PRON
ftr-376	405	2	is	be	AUX
ftr-376	405	3	clear	clear	ADJ
ftr-376	405	4	,	,	PUNCT
ftr-376	405	5	however	however	ADV
ftr-376	405	6	,	,	PUNCT
ftr-376	405	7	that	that	SCONJ
ftr-376	405	8	this	this	PRON
ftr-376	405	9	is	be	AUX
ftr-376	405	10	a	a	DET
ftr-376	405	11	two	two	NUM
ftr-376	405	12	-	-	PUNCT
ftr-376	405	13	step	step	NOUN
ftr-376	405	14	process	process	NOUN
ftr-376	405	15	in	in	ADP
ftr-376	405	16	which	which	PRON
ftr-376	405	17	the	the	DET
ftr-376	405	18	competent	competent	ADJ
ftr-376	405	19	authority	authority	NOUN
ftr-376	405	20	considers	consider	VERB
ftr-376	405	21	whether	whether	SCONJ
ftr-376	405	22	the	the	DET
ftr-376	405	23	taxpayer	taxpayer	NOUN
ftr-376	405	24	’s	’s	PART
ftr-376	405	25	objection	objection	NOUN
ftr-376	405	26	is	be	AUX
ftr-376	405	27	justified	justify	VERB
ftr-376	405	28	and	and	CCONJ
ftr-376	405	29	whether	whether	SCONJ
ftr-376	405	30	the	the	DET
ftr-376	405	31	taxation	taxation	NOUN
ftr-376	405	32	complained	complain	VERB
ftr-376	405	33	of	of	ADP
ftr-376	405	34	is	be	AUX
ftr-376	405	35	–	–	PUNCT
ftr-376	405	36	wholly	wholly	ADV
ftr-376	405	37	or	or	CCONJ
ftr-376	405	38	partly	partly	ADV
ftr-376	405	39	–	–	PUNCT
ftr-376	405	40	58	58	X
ftr-376	405	41	.	.	PUNCT
ftr-376	406	1	see	see	VERB
ftr-376	406	2	claude	claude	PROPN
ftr-376	406	3	lemelin	lemelin	PROPN
ftr-376	406	4	and	and	CCONJ
ftr-376	406	5	regina	regina	PROPN
ftr-376	406	6	deanhan	deanhan	PROPN
ftr-376	406	7	,	,	PUNCT
ftr-376	406	8	the	the	DET
ftr-376	406	9	competent	competent	ADJ
ftr-376	406	10	authority	authority	NOUN
ftr-376	406	11	process	process	NOUN
ftr-376	406	12	:	:	PUNCT
ftr-376	406	13	a	a	DET
ftr-376	406	14	canadian	canadian	NOUN
ftr-376	406	15	and	and	CCONJ
ftr-376	406	16	us	we	PRON
ftr-376	406	17	comparative	comparative	ADJ
ftr-376	406	18	analysis	analysis	NOUN
ftr-376	406	19	,	,	PUNCT
ftr-376	406	20	46	46	NUM
ftr-376	406	21	can	can	NOUN
ftr-376	406	22	.	.	PUNCT
ftr-376	407	1	tax	tax	PROPN
ftr-376	407	2	j	j	PROPN
ftr-376	407	3	,	,	PUNCT
ftr-376	407	4	657	657	NUM
ftr-376	407	5	(	(	PUNCT
ftr-376	407	6	1998	1998	NUM
ftr-376	407	7	)	)	PUNCT
ftr-376	407	8	at	at	ADP
ftr-376	407	9	664	664	NUM
ftr-376	407	10	-	-	SYM
ftr-376	407	11	665	665	NUM
ftr-376	407	12	.	.	PUNCT
ftr-376	408	1	see	see	VERB
ftr-376	408	2	also	also	ADV
ftr-376	408	3	catherine	catherine	PROPN
ftr-376	408	4	brown	brown	PROPN
ftr-376	408	5	,	,	PUNCT
ftr-376	408	6	the	the	DET
ftr-376	408	7	u.s.-canada	u.s.-canada	NOUN
ftr-376	408	8	tax	tax	PROPN
ftr-376	408	9	treaty	treaty	PROPN
ftr-376	408	10	:	:	PUNCT
ftr-376	408	11	its	its	PRON
ftr-376	408	12	impact	impact	NOUN
ftr-376	408	13	on	on	ADP
ftr-376	408	14	the	the	DET
ftr-376	408	15	cross	cross	NOUN
ftr-376	408	16	border	border	NOUN
ftr-376	408	17	transfer	transfer	NOUN
ftr-376	408	18	of	of	ADP
ftr-376	408	19	technology	technology	NOUN
ftr-376	408	20	,	,	PUNCT
ftr-376	408	21	9	9	NUM
ftr-376	408	22	transnat’l	transnat’l	NOUN
ftr-376	408	23	law	law	NOUN
ftr-376	408	24	.	.	PUNCT
ftr-376	409	1	79	79	NUM
ftr-376	410	1	at	at	ADP
ftr-376	410	2	117	117	NUM
ftr-376	410	3	:	:	PUNCT
ftr-376	410	4	relief	relief	NOUN
ftr-376	410	5	from	from	ADP
ftr-376	410	6	double	double	ADJ
ftr-376	410	7	taxation	taxation	NOUN
ftr-376	410	8	can	can	AUX
ftr-376	410	9	be	be	AUX
ftr-376	410	10	sought	seek	VERB
ftr-376	410	11	through	through	ADP
ftr-376	410	12	the	the	DET
ftr-376	410	13	mutual	mutual	ADJ
ftr-376	410	14	agreement	agreement	NOUN
ftr-376	410	15	procedure	procedure	NOUN
ftr-376	410	16	.	.	PUNCT
ftr-376	411	1	to	to	PART
ftr-376	411	2	access	access	VERB
ftr-376	411	3	this	this	DET
ftr-376	411	4	procedure	procedure	NOUN
ftr-376	411	5	,	,	PUNCT
ftr-376	411	6	taxpayers	taxpayer	NOUN
ftr-376	411	7	must	must	AUX
ftr-376	411	8	request	request	VERB
ftr-376	411	9	competent	competent	ADJ
ftr-376	411	10	authority	authority	NOUN
ftr-376	411	11	assistance	assistance	NOUN
ftr-376	411	12	from	from	ADP
ftr-376	411	13	their	their	PRON
ftr-376	411	14	government	government	NOUN
ftr-376	411	15	.	.	PUNCT
ftr-376	412	1	approval	approval	NOUN
ftr-376	412	2	can	can	AUX
ftr-376	412	3	be	be	AUX
ftr-376	412	4	denied	deny	VERB
ftr-376	412	5	,	,	PUNCT
ftr-376	412	6	and	and	CCONJ
ftr-376	412	7	has	have	AUX
ftr-376	412	8	been	be	AUX
ftr-376	412	9	in	in	ADP
ftr-376	412	10	the	the	DET
ftr-376	412	11	united	united	PROPN
ftr-376	412	12	states	states	PROPN
ftr-376	412	13	in	in	ADP
ftr-376	412	14	at	at	ADV
ftr-376	412	15	least	least	ADV
ftr-376	412	16	one	one	NUM
ftr-376	412	17	recent	recent	ADJ
ftr-376	412	18	instance	instance	NOUN
ftr-376	412	19	.	.	PUNCT
ftr-376	413	1	the	the	DET
ftr-376	413	2	canadian	canadian	ADJ
ftr-376	413	3	government	government	NOUN
ftr-376	413	4	will	will	AUX
ftr-376	413	5	also	also	ADV
ftr-376	413	6	refuse	refuse	VERB
ftr-376	413	7	to	to	PART
ftr-376	413	8	act	act	VERB
ftr-376	413	9	for	for	ADP
ftr-376	413	10	a	a	DET
ftr-376	413	11	number	number	NOUN
ftr-376	413	12	of	of	ADP
ftr-376	413	13	reasons	reason	NOUN
ftr-376	413	14	,	,	PUNCT
ftr-376	413	15	including	include	VERB
ftr-376	413	16	whether	whether	SCONJ
ftr-376	413	17	the	the	DET
ftr-376	413	18	issue	issue	NOUN
ftr-376	413	19	is	be	AUX
ftr-376	413	20	one	one	NUM
ftr-376	413	21	the	the	DET
ftr-376	413	22	competent	competent	ADJ
ftr-376	413	23	authorities	authority	NOUN
ftr-376	413	24	of	of	ADP
ftr-376	413	25	each	each	DET
ftr-376	413	26	jurisdiction	jurisdiction	NOUN
ftr-376	413	27	may	may	AUX
ftr-376	413	28	not	not	PART
ftr-376	413	29	agree	agree	VERB
ftr-376	413	30	to	to	PART
ftr-376	413	31	accept	accept	VERB
ftr-376	413	32	,	,	PUNCT
ftr-376	413	33	or	or	CCONJ
ftr-376	413	34	where	where	SCONJ
ftr-376	413	35	the	the	DET
ftr-376	413	36	foreign	foreign	ADJ
ftr-376	413	37	government	government	NOUN
ftr-376	413	38	refuses	refuse	VERB
ftr-376	413	39	to	to	PART
ftr-376	413	40	deal	deal	VERB
ftr-376	413	41	with	with	ADP
ftr-376	413	42	the	the	DET
ftr-376	413	43	case	case	NOUN
ftr-376	413	44	.	.	PUNCT
ftr-376	414	1	59	59	NUM
ftr-376	414	2	.	.	PUNCT
ftr-376	415	1	see	see	VERB
ftr-376	415	2	koch	koch	PROPN
ftr-376	415	3	,	,	PUNCT
ftr-376	415	4	supra	supra	PROPN
ftr-376	415	5	note	note	PROPN
ftr-376	415	6	8	8	NUM
ftr-376	415	7	,	,	PUNCT
ftr-376	415	8	at	at	ADP
ftr-376	415	9	122	122	NUM
ftr-376	415	10	.	.	PUNCT
ftr-376	416	1	the	the	DET
ftr-376	416	2	article	article	NOUN
ftr-376	416	3	presents	present	VERB
ftr-376	416	4	the	the	DET
ftr-376	416	5	various	various	ADJ
ftr-376	416	6	positions	position	NOUN
ftr-376	416	7	that	that	PRON
ftr-376	416	8	were	be	AUX
ftr-376	416	9	taken	take	VERB
ftr-376	416	10	regarding	regard	VERB
ftr-376	416	11	the	the	DET
ftr-376	416	12	suggestion	suggestion	NOUN
ftr-376	416	13	to	to	PART
ftr-376	416	14	improve	improve	VERB
ftr-376	416	15	the	the	DET
ftr-376	416	16	mutual	mutual	ADJ
ftr-376	416	17	agreement	agreement	NOUN
ftr-376	416	18	procedure	procedure	NOUN
ftr-376	416	19	by	by	ADP
ftr-376	416	20	,	,	PUNCT
ftr-376	416	21	inter	inter	PROPN
ftr-376	416	22	alia	alia	NOUN
ftr-376	416	23	,	,	PUNCT
ftr-376	416	24	giving	give	VERB
ftr-376	416	25	taxpayers	taxpayer	NOUN
ftr-376	416	26	a	a	DET
ftr-376	416	27	legal	legal	ADJ
ftr-376	416	28	right	right	NOUN
ftr-376	416	29	to	to	PART
ftr-376	416	30	require	require	VERB
ftr-376	416	31	initiation	initiation	NOUN
ftr-376	416	32	of	of	ADP
ftr-376	416	33	mutual	mutual	ADJ
ftr-376	416	34	agreement	agreement	NOUN
ftr-376	416	35	procedure	procedure	NOUN
ftr-376	416	36	or	or	CCONJ
ftr-376	416	37	in	in	ADP
ftr-376	416	38	the	the	DET
ftr-376	416	39	event	event	NOUN
ftr-376	416	40	of	of	ADP
ftr-376	416	41	refusal	refusal	NOUN
ftr-376	416	42	to	to	PART
ftr-376	416	43	appeal	appeal	VERB
ftr-376	416	44	to	to	ADP
ftr-376	416	45	the	the	DET
ftr-376	416	46	domestic	domestic	ADJ
ftr-376	416	47	courts	court	NOUN
ftr-376	416	48	.	.	PUNCT
ftr-376	417	1	the	the	DET
ftr-376	417	2	article	article	NOUN
ftr-376	417	3	goes	go	VERB
ftr-376	417	4	on	on	ADP
ftr-376	417	5	to	to	PART
ftr-376	417	6	note	note	VERB
ftr-376	417	7	:	:	PUNCT
ftr-376	417	8	the	the	DET
ftr-376	417	9	national	national	ADJ
ftr-376	417	10	reporters	reporter	NOUN
ftr-376	417	11	for	for	ADP
ftr-376	417	12	austria	austria	PROPN
ftr-376	417	13	,	,	PUNCT
ftr-376	417	14	canada	canada	PROPN
ftr-376	417	15	,	,	PUNCT
ftr-376	417	16	japan	japan	PROPN
ftr-376	417	17	and	and	CCONJ
ftr-376	417	18	norway	norway	PROPN
ftr-376	417	19	do	do	AUX
ftr-376	417	20	not	not	PART
ftr-376	417	21	regard	regard	VERB
ftr-376	417	22	improvements	improvement	NOUN
ftr-376	417	23	as	as	ADP
ftr-376	417	24	necessary	necessary	ADJ
ftr-376	417	25	,	,	PUNCT
ftr-376	417	26	expressing	express	VERB
ftr-376	417	27	substantial	substantial	ADJ
ftr-376	417	28	doubts	doubt	NOUN
ftr-376	417	29	in	in	ADP
ftr-376	417	30	this	this	DET
ftr-376	417	31	respect	respect	NOUN
ftr-376	417	32	.	.	PUNCT
ftr-376	418	1	in	in	ADP
ftr-376	418	2	the	the	DET
ftr-376	418	3	view	view	NOUN
ftr-376	418	4	of	of	ADP
ftr-376	418	5	the	the	DET
ftr-376	418	6	national	national	ADJ
ftr-376	418	7	reporter	reporter	NOUN
ftr-376	418	8	for	for	ADP
ftr-376	418	9	canada	canada	PROPN
ftr-376	418	10	,	,	PUNCT
ftr-376	418	11	such	such	ADJ
ftr-376	418	12	measures	measure	NOUN
ftr-376	418	13	would	would	AUX
ftr-376	418	14	strike	strike	VERB
ftr-376	418	15	at	at	ADP
ftr-376	418	16	the	the	DET
ftr-376	418	17	very	very	ADJ
ftr-376	418	18	root	root	NOUN
ftr-376	418	19	of	of	ADP
ftr-376	418	20	the	the	DET
ftr-376	418	21	consensual	consensual	ADJ
ftr-376	418	22	nature	nature	NOUN
ftr-376	418	23	of	of	ADP
ftr-376	418	24	mutual	mutual	ADJ
ftr-376	418	25	agreement	agreement	NOUN
ftr-376	418	26	procedure	procedure	NOUN
ftr-376	418	27	,	,	PUNCT
ftr-376	418	28	and	and	CCONJ
ftr-376	418	29	could	could	AUX
ftr-376	418	30	also	also	ADV
ftr-376	418	31	result	result	VERB
ftr-376	418	32	in	in	ADP
ftr-376	418	33	appeals	appeal	NOUN
ftr-376	418	34	to	to	ADP
ftr-376	418	35	the	the	DET
ftr-376	418	36	courts	court	NOUN
ftr-376	418	37	beyond	beyond	ADP
ftr-376	418	38	those	those	PRON
ftr-376	418	39	provided	provide	VERB
ftr-376	418	40	by	by	ADP
ftr-376	418	41	the	the	DET
ftr-376	418	42	domestic	domestic	ADJ
ftr-376	418	43	legislation	legislation	NOUN
ftr-376	418	44	.	.	PUNCT
ftr-376	419	1	60	60	NUM
ftr-376	419	2	.	.	PUNCT
ftr-376	420	1	see	see	VERB
ftr-376	420	2	klaus	klaus	PROPN
ftr-376	420	3	vogel	vogel	PROPN
ftr-376	420	4	,	,	PUNCT
ftr-376	420	5	double	double	ADJ
ftr-376	420	6	taxation	taxation	NOUN
ftr-376	420	7	conventions	convention	NOUN
ftr-376	420	8	,	,	PUNCT
ftr-376	420	9	3rd	3rd	ADJ
ftr-376	420	10	edition	edition	NOUN
ftr-376	420	11	(	(	PUNCT
ftr-376	420	12	1998	1998	NUM
ftr-376	420	13	)	)	PUNCT
ftr-376	420	14	,	,	PUNCT
ftr-376	420	15	at	at	ADP
ftr-376	420	16	1366	1366	NUM
ftr-376	420	17	.	.	PUNCT
ftr-376	421	1	2009	2009	NUM
ftr-376	421	2	]	]	PUNCT
ftr-376	421	3	mandatory	mandatory	ADJ
ftr-376	421	4	arbitration	arbitration	NOUN
ftr-376	421	5	of	of	ADP
ftr-376	421	6	international	international	ADJ
ftr-376	421	7	tax	tax	NOUN
ftr-376	421	8	disputes	dispute	NOUN
ftr-376	421	9	725	725	NUM
ftr-376	421	10	attributable	attributable	ADJ
ftr-376	421	11	to	to	ADP
ftr-376	421	12	actions	action	NOUN
ftr-376	421	13	of	of	ADP
ftr-376	421	14	the	the	DET
ftr-376	421	15	other	other	ADJ
ftr-376	421	16	contracting	contracting	NOUN
ftr-376	421	17	state	state	NOUN
ftr-376	421	18	.	.	PUNCT
ftr-376	422	1	if	if	SCONJ
ftr-376	422	2	so	so	ADV
ftr-376	422	3	,	,	PUNCT
ftr-376	422	4	it	it	PRON
ftr-376	422	5	will	will	AUX
ftr-376	422	6	endeavour	endeavour	VERB
ftr-376	422	7	to	to	PART
ftr-376	422	8	set	set	VERB
ftr-376	422	9	a	a	DET
ftr-376	422	10	mutual	mutual	ADJ
ftr-376	422	11	agreement	agreement	NOUN
ftr-376	422	12	in	in	ADP
ftr-376	422	13	the	the	DET
ftr-376	422	14	narrower	narrow	ADJ
ftr-376	422	15	sense	sense	NOUN
ftr-376	422	16	in	in	ADP
ftr-376	422	17	motion.61	motion.61	NOUN
ftr-376	422	18	the	the	DET
ftr-376	422	19	question	question	NOUN
ftr-376	422	20	is	be	AUX
ftr-376	422	21	whether	whether	SCONJ
ftr-376	422	22	the	the	DET
ftr-376	422	23	taxpayer	taxpayer	NOUN
ftr-376	422	24	has	have	VERB
ftr-376	422	25	the	the	DET
ftr-376	422	26	right	right	NOUN
ftr-376	422	27	to	to	PART
ftr-376	422	28	demand	demand	VERB
ftr-376	422	29	that	that	SCONJ
ftr-376	422	30	the	the	DET
ftr-376	422	31	competent	competent	ADJ
ftr-376	422	32	authority	authority	NOUN
ftr-376	422	33	properly	properly	ADV
ftr-376	422	34	use	use	VERB
ftr-376	422	35	its	its	PRON
ftr-376	422	36	discretionary	discretionary	ADJ
ftr-376	422	37	powers	power	NOUN
ftr-376	422	38	when	when	SCONJ
ftr-376	422	39	deciding	decide	VERB
ftr-376	422	40	to	to	PART
ftr-376	422	41	set	set	VERB
ftr-376	422	42	a	a	DET
ftr-376	422	43	map	map	NOUN
ftr-376	422	44	in	in	ADP
ftr-376	422	45	motion	motion	NOUN
ftr-376	422	46	.	.	PUNCT
ftr-376	423	1	vogel	vogel	PROPN
ftr-376	423	2	indicates	indicate	VERB
ftr-376	423	3	that	that	SCONJ
ftr-376	423	4	:	:	PUNCT
ftr-376	423	5	according	accord	VERB
ftr-376	423	6	to	to	ADP
ftr-376	423	7	bfh	bfh	PROPN
ftr-376	423	8	[	[	X
ftr-376	423	9	abbreviation	abbreviation	NOUN
ftr-376	423	10	for	for	ADP
ftr-376	423	11	bundesfinanzhof	bundesfinanzhof	NOUN
ftr-376	423	12	,	,	PUNCT
ftr-376	423	13	(	(	PUNCT
ftr-376	423	14	the	the	DET
ftr-376	423	15	supreme	supreme	PROPN
ftr-376	423	16	tax	tax	PROPN
ftr-376	423	17	court	court	NOUN
ftr-376	423	18	of	of	ADP
ftr-376	423	19	the	the	DET
ftr-376	423	20	federal	federal	PROPN
ftr-376	423	21	republic	republic	PROPN
ftr-376	423	22	of	of	ADP
ftr-376	423	23	germany	germany	PROPN
ftr-376	423	24	)	)	PUNCT
ftr-376	423	25	,	,	PUNCT
ftr-376	423	26	rulings	ruling	NOUN
ftr-376	423	27	,	,	PUNCT
ftr-376	423	28	the	the	DET
ftr-376	423	29	competent	competent	ADJ
ftr-376	423	30	authority	authority	NOUN
ftr-376	423	31	has	have	AUX
ftr-376	423	32	on	on	ADP
ftr-376	423	33	the	the	DET
ftr-376	423	34	other	other	ADJ
ftr-376	423	35	hand	hand	NOUN
ftr-376	423	36	the	the	DET
ftr-376	423	37	power	power	NOUN
ftr-376	423	38	of	of	ADP
ftr-376	423	39	discretion	discretion	NOUN
ftr-376	423	40	to	to	PART
ftr-376	423	41	decide	decide	VERB
ftr-376	423	42	whether	whether	SCONJ
ftr-376	423	43	or	or	CCONJ
ftr-376	423	44	not	not	PART
ftr-376	423	45	to	to	PART
ftr-376	423	46	allow	allow	VERB
ftr-376	423	47	the	the	DET
ftr-376	423	48	objection	objection	NOUN
ftr-376	423	49	and	and	CCONJ
ftr-376	423	50	consequently	consequently	ADV
ftr-376	423	51	to	to	PART
ftr-376	423	52	set	set	VERB
ftr-376	423	53	the	the	DET
ftr-376	423	54	mutual	mutual	ADJ
ftr-376	423	55	agreement	agreement	NOUN
ftr-376	423	56	procedure	procedure	NOUN
ftr-376	423	57	in	in	ADP
ftr-376	423	58	motion	motion	NOUN
ftr-376	423	59	even	even	ADV
ftr-376	423	60	when	when	SCONJ
ftr-376	423	61	the	the	DET
ftr-376	423	62	taxation	taxation	NOUN
ftr-376	423	63	complained	complain	VERB
ftr-376	423	64	of	of	ADP
ftr-376	423	65	has	have	AUX
ftr-376	423	66	been	be	AUX
ftr-376	423	67	proved	prove	VERB
ftr-376	423	68	to	to	PART
ftr-376	423	69	be	be	AUX
ftr-376	423	70	contrary	contrary	ADJ
ftr-376	423	71	to	to	ADP
ftr-376	423	72	the	the	DET
ftr-376	423	73	convention.62	convention.62	NOUN
ftr-376	423	74	either	either	DET
ftr-376	423	75	way	way	NOUN
ftr-376	423	76	,	,	PUNCT
ftr-376	423	77	it	it	PRON
ftr-376	423	78	is	be	AUX
ftr-376	423	79	clear	clear	ADJ
ftr-376	423	80	that	that	SCONJ
ftr-376	423	81	the	the	DET
ftr-376	423	82	competent	competent	ADJ
ftr-376	423	83	authority	authority	NOUN
ftr-376	423	84	of	of	ADP
ftr-376	423	85	germany	germany	PROPN
ftr-376	423	86	has	have	VERB
ftr-376	423	87	no	no	DET
ftr-376	423	88	duty	duty	NOUN
ftr-376	423	89	to	to	PART
ftr-376	423	90	initiate	initiate	VERB
ftr-376	423	91	map	map	NOUN
ftr-376	423	92	negotiations	negotiation	NOUN
ftr-376	423	93	.	.	PUNCT
ftr-376	424	1	furthermore	furthermore	ADV
ftr-376	424	2	,	,	PUNCT
ftr-376	424	3	under	under	ADP
ftr-376	424	4	the	the	DET
ftr-376	424	5	german	german	ADJ
ftr-376	424	6	federal	federal	ADJ
ftr-376	424	7	fiscal	fiscal	ADJ
ftr-376	424	8	court	court	NOUN
ftr-376	424	9	rulings	ruling	NOUN
ftr-376	424	10	,	,	PUNCT
ftr-376	424	11	map	map	VERB
ftr-376	424	12	initiation	initiation	NOUN
ftr-376	424	13	authority	authority	NOUN
ftr-376	424	14	is	be	AUX
ftr-376	424	15	entirely	entirely	ADV
ftr-376	424	16	committed	committed	ADJ
ftr-376	424	17	to	to	ADP
ftr-376	424	18	the	the	DET
ftr-376	424	19	discretion	discretion	NOUN
ftr-376	424	20	of	of	ADP
ftr-376	424	21	the	the	DET
ftr-376	424	22	competent	competent	ADJ
ftr-376	424	23	authority	authority	NOUN
ftr-376	424	24	,	,	PUNCT
ftr-376	424	25	even	even	ADV
ftr-376	424	26	in	in	ADP
ftr-376	424	27	cases	case	NOUN
ftr-376	424	28	where	where	SCONJ
ftr-376	424	29	it	it	PRON
ftr-376	424	30	has	have	AUX
ftr-376	424	31	been	be	AUX
ftr-376	424	32	proven	prove	VERB
ftr-376	424	33	that	that	SCONJ
ftr-376	424	34	the	the	DET
ftr-376	424	35	subject	subject	ADJ
ftr-376	424	36	taxation	taxation	NOUN
ftr-376	424	37	is	be	AUX
ftr-376	424	38	not	not	PART
ftr-376	424	39	in	in	ADP
ftr-376	424	40	accordance	accordance	NOUN
ftr-376	424	41	with	with	ADP
ftr-376	424	42	the	the	DET
ftr-376	424	43	itt	itt	PROPN
ftr-376	424	44	.	.	PUNCT
ftr-376	425	1	jacob	jacob	PROPN
ftr-376	425	2	friedhelm	friedhelm	PROPN
ftr-376	425	3	and	and	CCONJ
ftr-376	425	4	others	other	NOUN
ftr-376	425	5	agree	agree	VERB
ftr-376	425	6	with	with	ADP
ftr-376	425	7	the	the	DET
ftr-376	425	8	view	view	NOUN
ftr-376	425	9	that	that	SCONJ
ftr-376	425	10	taxpayers	taxpayer	NOUN
ftr-376	425	11	have	have	AUX
ftr-376	425	12	no	no	DET
ftr-376	425	13	right	right	NOUN
ftr-376	425	14	to	to	PART
ftr-376	425	15	require	require	VERB
ftr-376	425	16	the	the	DET
ftr-376	425	17	german	german	ADJ
ftr-376	425	18	tax	tax	NOUN
ftr-376	425	19	authorities	authority	NOUN
ftr-376	425	20	to	to	PART
ftr-376	425	21	pursue	pursue	VERB
ftr-376	425	22	map.63	map.63	PROPN
ftr-376	425	23	peter	peter	PROPN
ftr-376	425	24	dehnen	dehnen	PROPN
ftr-376	425	25	and	and	CCONJ
ftr-376	425	26	silke	silke	NOUN
ftr-376	425	27	bacht	bacht	NOUN
ftr-376	425	28	also	also	ADV
ftr-376	425	29	present	present	VERB
ftr-376	425	30	a	a	DET
ftr-376	425	31	similar	similar	ADJ
ftr-376	425	32	position.64	position.64	NOUN
ftr-376	425	33	61	61	NUM
ftr-376	425	34	.	.	PUNCT
ftr-376	426	1	i	i	PRON
ftr-376	426	2	d.	d.	PROPN
ftr-376	426	3	,	,	PUNCT
ftr-376	426	4	at	at	ADP
ftr-376	426	5	1367	1367	NUM
ftr-376	426	6	(	(	PUNCT
ftr-376	426	7	citations	citation	NOUN
ftr-376	426	8	omitted	omit	VERB
ftr-376	426	9	)	)	PUNCT
ftr-376	426	10	.	.	PUNCT
ftr-376	427	1	62	62	NUM
ftr-376	427	2	.	.	PUNCT
ftr-376	428	1	i	i	PRON
ftr-376	428	2	d.	d.	PROPN
ftr-376	428	3	,	,	PUNCT
ftr-376	428	4	at	at	ADP
ftr-376	428	5	1367	1367	NUM
ftr-376	428	6	.	.	PUNCT
ftr-376	429	1	(	(	PUNCT
ftr-376	429	2	emphasis	emphasis	NOUN
ftr-376	429	3	in	in	ADP
ftr-376	429	4	original	original	ADJ
ftr-376	429	5	)	)	PUNCT
ftr-376	429	6	.	.	PUNCT
ftr-376	430	1	63	63	NUM
ftr-376	430	2	.	.	PUNCT
ftr-376	431	1	jacob	jacob	PROPN
ftr-376	431	2	friedhelm	friedhelm	PROPN
ftr-376	431	3	,	,	PUNCT
ftr-376	431	4	et	et	PROPN
ftr-376	431	5	.	.	PUNCT
ftr-376	432	1	al	al	PROPN
ftr-376	432	2	,	,	PUNCT
ftr-376	432	3	hand	hand	NOUN
ftr-376	432	4	book	book	NOUN
ftr-376	432	5	on	on	ADP
ftr-376	432	6	the	the	DET
ftr-376	432	7	1989	1989	NUM
ftr-376	432	8	double	double	ADJ
ftr-376	432	9	taxation	taxation	NOUN
ftr-376	432	10	convention	convention	NOUN
ftr-376	432	11	between	between	ADP
ftr-376	432	12	the	the	DET
ftr-376	432	13	federal	federal	PROPN
ftr-376	432	14	republic	republic	PROPN
ftr-376	432	15	of	of	ADP
ftr-376	432	16	germany	germany	PROPN
ftr-376	432	17	and	and	CCONJ
ftr-376	432	18	the	the	DET
ftr-376	432	19	united	united	PROPN
ftr-376	432	20	states	states	PROPN
ftr-376	432	21	of	of	ADP
ftr-376	432	22	america	america	PROPN
ftr-376	432	23	,	,	PUNCT
ftr-376	432	24	international	international	ADJ
ftr-376	432	25	bureau	bureau	NOUN
ftr-376	432	26	of	of	ADP
ftr-376	432	27	fiscal	fiscal	ADJ
ftr-376	432	28	documentation	documentation	NOUN
ftr-376	432	29	,	,	PUNCT
ftr-376	432	30	at	at	ADP
ftr-376	432	31	15	15	NUM
ftr-376	432	32	,	,	PUNCT
ftr-376	432	33	on	on	ADP
ftr-376	432	34	article	article	NOUN
ftr-376	432	35	25	25	NUM
ftr-376	432	36	,	,	PUNCT
ftr-376	432	37	citing	cite	VERB
ftr-376	432	38	also	also	ADV
ftr-376	432	39	§	§	PROPN
ftr-376	432	40	3.3.1	3.3.1	NUM
ftr-376	432	41	of	of	ADP
ftr-376	432	42	bstbl	bstbl	NOUN
ftr-376	432	43	1997	1997	NUM
ftr-376	432	44	ι	ι	PROPN
ftr-376	432	45	(	(	PUNCT
ftr-376	432	46	administrative	administrative	ADJ
ftr-376	432	47	principles	principle	NOUN
ftr-376	432	48	published	publish	VERB
ftr-376	432	49	by	by	ADP
ftr-376	432	50	the	the	DET
ftr-376	432	51	federal	federal	PROPN
ftr-376	432	52	ministry	ministry	PROPN
ftr-376	432	53	of	of	ADP
ftr-376	432	54	finance	finance	PROPN
ftr-376	432	55	in	in	ADP
ftr-376	432	56	germany	germany	PROPN
ftr-376	432	57	)	)	PUNCT
ftr-376	432	58	.	.	PUNCT
ftr-376	433	1	64	64	NUM
ftr-376	433	2	.	.	PUNCT
ftr-376	434	1	peter	peter	PROPN
ftr-376	434	2	h.	h.	PROPN
ftr-376	434	3	dehnen	dehnen	PROPN
ftr-376	434	4	and	and	CCONJ
ftr-376	434	5	silke	silke	NOUN
ftr-376	434	6	bacht	bacht	NOUN
ftr-376	434	7	,	,	PUNCT
ftr-376	434	8	compatibility	compatibility	NOUN
ftr-376	434	9	of	of	ADP
ftr-376	434	10	the	the	DET
ftr-376	434	11	recent	recent	ADJ
ftr-376	434	12	oecd	oecd	PROPN
ftr-376	434	13	proposals	proposal	NOUN
ftr-376	434	14	with	with	ADP
ftr-376	434	15	germany	germany	PROPN
ftr-376	434	16	’s	’s	PART
ftr-376	434	17	tax	tax	NOUN
ftr-376	434	18	dispute	dispute	NOUN
ftr-376	434	19	resolution	resolution	NOUN
ftr-376	434	20	mechanism	mechanism	NOUN
ftr-376	434	21	,	,	PUNCT
ftr-376	434	22	bull	bull	NOUN
ftr-376	434	23	.	.	PUNCT
ftr-376	435	1	for	for	ADP
ftr-376	435	2	int’l	int’l	NUM
ftr-376	435	3	fiscal	fiscal	ADJ
ftr-376	435	4	documentation	documentation	NOUN
ftr-376	435	5	463	463	NUM
ftr-376	435	6	(	(	PUNCT
ftr-376	435	7	nov	nov	PROPN
ftr-376	435	8	.	.	PROPN
ftr-376	435	9	2006	2006	NUM
ftr-376	435	10	)	)	PUNCT
ftr-376	435	11	,	,	PUNCT
ftr-376	435	12	at	at	ADP
ftr-376	435	13	466	466	NUM
ftr-376	435	14	,	,	PUNCT
ftr-376	435	15	under	under	ADP
ftr-376	435	16	the	the	DET
ftr-376	435	17	discussion	discussion	NOUN
ftr-376	435	18	about	about	ADP
ftr-376	435	19	the	the	DET
ftr-376	435	20	itt	itt	NOUN
ftr-376	435	21	between	between	ADP
ftr-376	435	22	germany	germany	PROPN
ftr-376	435	23	and	and	CCONJ
ftr-376	435	24	sweden	sweden	PROPN
ftr-376	435	25	stating	state	VERB
ftr-376	435	26	that	that	SCONJ
ftr-376	435	27	:	:	PUNCT
ftr-376	435	28	“	"	PUNCT
ftr-376	435	29	...	...	PUNCT
ftr-376	435	30	none	none	NOUN
ftr-376	435	31	of	of	ADP
ftr-376	435	32	the	the	DET
ftr-376	435	33	tax	tax	NOUN
ftr-376	435	34	treaties	treaty	NOUN
ftr-376	435	35	obliges	oblige	VERB
ftr-376	435	36	the	the	DET
ftr-376	435	37	contracting	contracting	NOUN
ftr-376	435	38	states	state	NOUN
ftr-376	435	39	to	to	PART
ftr-376	435	40	start	start	VERB
ftr-376	435	41	map	map	NOUN
ftr-376	435	42	.	.	PUNCT
ftr-376	436	1	and	and	CCONJ
ftr-376	436	2	,	,	PUNCT
ftr-376	436	3	while	while	SCONJ
ftr-376	436	4	german	german	ADJ
ftr-376	436	5	national	national	ADJ
ftr-376	436	6	law	law	NOUN
ftr-376	436	7	gives	give	VERB
ftr-376	436	8	taxpayers	taxpayer	NOUN
ftr-376	436	9	the	the	DET
ftr-376	436	10	right	right	NOUN
ftr-376	436	11	to	to	PART
ftr-376	436	12	appeal	appeal	VERB
ftr-376	436	13	against	against	ADP
ftr-376	436	14	the	the	DET
ftr-376	436	15	tax	tax	NOUN
ftr-376	436	16	administration	administration	NOUN
ftr-376	436	17	’s	’s	PART
ftr-376	436	18	refusal	refusal	NOUN
ftr-376	436	19	to	to	PART
ftr-376	436	20	start	start	VERB
ftr-376	436	21	a	a	DET
ftr-376	436	22	map	map	NOUN
ftr-376	436	23	,	,	PUNCT
ftr-376	436	24	the	the	DET
ftr-376	436	25	higher	high	ADJ
ftr-376	436	26	courts	court	NOUN
ftr-376	436	27	are	be	AUX
ftr-376	436	28	only	only	ADV
ftr-376	436	29	allowed	allow	VERB
ftr-376	436	30	to	to	PART
ftr-376	436	31	ascertain	ascertain	VERB
ftr-376	436	32	whether	whether	SCONJ
ftr-376	436	33	the	the	DET
ftr-376	436	34	tax	tax	NOUN
ftr-376	436	35	administration	administration	NOUN
ftr-376	436	36	’s	’s	PART
ftr-376	436	37	decision	decision	NOUN
ftr-376	436	38	was	be	AUX
ftr-376	436	39	within	within	ADP
ftr-376	436	40	its	its	PRON
ftr-376	436	41	discretionary	discretionary	ADJ
ftr-376	436	42	authority	authority	NOUN
ftr-376	436	43	.	.	PUNCT
ftr-376	436	44	”	"	PUNCT
ftr-376	437	1	see	see	VERB
ftr-376	437	2	also	also	ADV
ftr-376	437	3	:	:	PUNCT
ftr-376	437	4	may	may	AUX
ftr-376	437	5	a	a	DET
ftr-376	437	6	taxpayer	taxpayer	NOUN
ftr-376	437	7	force	force	VERB
ftr-376	437	8	the	the	DET
ftr-376	437	9	use	use	NOUN
ftr-376	437	10	of	of	ADP
ftr-376	437	11	a	a	DET
ftr-376	437	12	mutual	mutual	ADJ
ftr-376	437	13	agreement	agreement	NOUN
ftr-376	437	14	procedure	procedure	NOUN
ftr-376	437	15	,	,	PUNCT
ftr-376	437	16	23	23	NUM
ftr-376	437	17	european	european	ADJ
ftr-376	437	18	taxation	taxation	PROPN
ftr-376	437	19	195	195	NUM
ftr-376	437	20	,	,	PUNCT
ftr-376	437	21	dealing	deal	VERB
ftr-376	437	22	with	with	ADP
ftr-376	437	23	the	the	DET
ftr-376	437	24	same	same	ADJ
ftr-376	437	25	case	case	NOUN
ftr-376	437	26	,	,	PUNCT
ftr-376	437	27	at	at	ADP
ftr-376	437	28	198	198	NUM
ftr-376	437	29	(	(	PUNCT
ftr-376	437	30	arguing	argue	VERB
ftr-376	437	31	that	that	SCONJ
ftr-376	437	32	the	the	DET
ftr-376	437	33	tax	tax	NOUN
ftr-376	437	34	authorities	authority	NOUN
ftr-376	437	35	to	to	PART
ftr-376	437	36	whom	whom	PRON
ftr-376	437	37	the	the	DET
ftr-376	437	38	request	request	NOUN
ftr-376	437	39	is	be	AUX
ftr-376	437	40	made	make	VERB
ftr-376	437	41	may	may	AUX
ftr-376	437	42	also	also	ADV
ftr-376	437	43	base	base	VERB
ftr-376	437	44	their	their	PRON
ftr-376	437	45	decisions	decision	NOUN
ftr-376	437	46	on	on	ADP
ftr-376	437	47	reasons	reason	NOUN
ftr-376	437	48	of	of	ADP
ftr-376	437	49	suitability	suitability	NOUN
ftr-376	437	50	or	or	CCONJ
ftr-376	437	51	convenience	convenience	NOUN
ftr-376	437	52	)	)	PUNCT
ftr-376	437	53	.	.	PUNCT
ftr-376	438	1	see	see	VERB
ftr-376	438	2	also	also	ADV
ftr-376	438	3	peter	peter	PROPN
ftr-376	438	4	h.	h.	PROPN
ftr-376	438	5	dehnen	dehnen	PROPN
ftr-376	438	6	,	,	PUNCT
ftr-376	438	7	germany	germany	PROPN
ftr-376	438	8	updates	update	VERB
ftr-376	438	9	mutual	mutual	ADJ
ftr-376	438	10	agreement	agreement	NOUN
ftr-376	438	11	procedure	procedure	NOUN
ftr-376	438	12	,	,	PUNCT
ftr-376	438	13	44	44	NUM
ftr-376	438	14	tax	tax	NOUN
ftr-376	438	15	notes	note	NOUN
ftr-376	438	16	int	int	NOUN
ftr-376	438	17	’	'	PUNCT
ftr-376	438	18	10	10	NUM
ftr-376	438	19	(	(	PUNCT
ftr-376	438	20	oct	oct	PROPN
ftr-376	438	21	.	.	PROPN
ftr-376	438	22	2	2	NUM
ftr-376	438	23	,	,	PUNCT
ftr-376	438	24	2006	2006	NUM
ftr-376	438	25	)	)	PUNCT
ftr-376	438	26	.	.	PUNCT
ftr-376	439	1	726	726	NUM
ftr-376	439	2	florida	florida	PROPN
ftr-376	439	3	tax	tax	NOUN
ftr-376	439	4	review	review	NOUN
ftr-376	439	5	[	[	X
ftr-376	439	6	vol	vol	NOUN
ftr-376	439	7	.	.	PUNCT
ftr-376	439	8	9:8	9:8	NUM
ftr-376	439	9	5	5	NUM
ftr-376	439	10	.	.	PUNCT
ftr-376	440	1	the	the	DET
ftr-376	440	2	israeli	israeli	ADJ
ftr-376	440	3	view	view	VERB
ftr-376	440	4	the	the	DET
ftr-376	440	5	unit	unit	NOUN
ftr-376	440	6	for	for	ADP
ftr-376	440	7	international	international	ADJ
ftr-376	440	8	taxation	taxation	NOUN
ftr-376	440	9	in	in	ADP
ftr-376	440	10	israel	israel	PROPN
ftr-376	440	11	issued	issue	VERB
ftr-376	440	12	map	map	NOUN
ftr-376	440	13	guidelines	guideline	NOUN
ftr-376	440	14	in	in	ADP
ftr-376	440	15	executive	executive	ADJ
ftr-376	440	16	instruction	instruction	NOUN
ftr-376	440	17	23/2001	23/2001	NUM
ftr-376	440	18	that	that	PRON
ftr-376	440	19	deal	deal	VERB
ftr-376	440	20	with	with	ADP
ftr-376	440	21	the	the	DET
ftr-376	440	22	mutual	mutual	ADJ
ftr-376	440	23	agreement	agreement	NOUN
ftr-376	440	24	procedures.65	procedures.65	ADP
ftr-376	440	25	section	section	NOUN
ftr-376	440	26	5.1	5.1	NUM
ftr-376	440	27	states	state	NOUN
ftr-376	440	28	that	that	SCONJ
ftr-376	440	29	the	the	DET
ftr-376	440	30	competent	competent	ADJ
ftr-376	440	31	authority	authority	NOUN
ftr-376	440	32	will	will	AUX
ftr-376	440	33	consider	consider	VERB
ftr-376	440	34	the	the	DET
ftr-376	440	35	application	application	NOUN
ftr-376	440	36	for	for	ADP
ftr-376	440	37	map	map	NOUN
ftr-376	440	38	assistance	assistance	NOUN
ftr-376	440	39	and	and	CCONJ
ftr-376	440	40	whether	whether	SCONJ
ftr-376	440	41	or	or	CCONJ
ftr-376	440	42	not	not	PART
ftr-376	440	43	it	it	PRON
ftr-376	440	44	could	could	AUX
ftr-376	440	45	be	be	AUX
ftr-376	440	46	justified	justify	VERB
ftr-376	440	47	.	.	PUNCT
ftr-376	441	1	if	if	SCONJ
ftr-376	441	2	the	the	DET
ftr-376	441	3	competent	competent	ADJ
ftr-376	441	4	authority	authority	NOUN
ftr-376	441	5	considers	consider	VERB
ftr-376	441	6	the	the	DET
ftr-376	441	7	assistance	assistance	NOUN
ftr-376	441	8	request	request	NOUN
ftr-376	441	9	not	not	PART
ftr-376	441	10	justified	justified	ADJ
ftr-376	441	11	,	,	PUNCT
ftr-376	441	12	it	it	PRON
ftr-376	441	13	will	will	AUX
ftr-376	441	14	notify	notify	VERB
ftr-376	441	15	the	the	DET
ftr-376	441	16	taxpayer	taxpayer	NOUN
ftr-376	441	17	of	of	ADP
ftr-376	441	18	its	its	PRON
ftr-376	441	19	decision	decision	NOUN
ftr-376	441	20	in	in	ADP
ftr-376	441	21	writing	writing	NOUN
ftr-376	441	22	.	.	PUNCT
ftr-376	442	1	this	this	DET
ftr-376	442	2	position	position	NOUN
ftr-376	442	3	was	be	AUX
ftr-376	442	4	upheld	uphold	VERB
ftr-376	442	5	in	in	ADP
ftr-376	442	6	a	a	DET
ftr-376	442	7	district	district	NOUN
ftr-376	442	8	court	court	NOUN
ftr-376	442	9	decision	decision	NOUN
ftr-376	442	10	in	in	ADP
ftr-376	442	11	israel.66	israel.66	NOUN
ftr-376	442	12	jeteck	jeteck	PROPN
ftr-376	442	13	technologies	technologies	PROPN
ftr-376	442	14	ltd	ltd	PROPN
ftr-376	442	15	.	.	PROPN
ftr-376	442	16	,	,	PUNCT
ftr-376	442	17	a	a	DET
ftr-376	442	18	company	company	NOUN
ftr-376	442	19	resident	resident	NOUN
ftr-376	442	20	in	in	ADP
ftr-376	442	21	israel	israel	PROPN
ftr-376	442	22	,	,	PUNCT
ftr-376	442	23	carried	carry	VERB
ftr-376	442	24	on	on	ADP
ftr-376	442	25	a	a	DET
ftr-376	442	26	business	business	NOUN
ftr-376	442	27	in	in	ADP
ftr-376	442	28	software	software	NOUN
ftr-376	442	29	production	production	NOUN
ftr-376	442	30	and	and	CCONJ
ftr-376	442	31	development	development	NOUN
ftr-376	442	32	.	.	PUNCT
ftr-376	443	1	jeteck	jeteck	PROPN
ftr-376	443	2	had	have	VERB
ftr-376	443	3	an	an	DET
ftr-376	443	4	agreement	agreement	NOUN
ftr-376	443	5	with	with	ADP
ftr-376	443	6	a	a	DET
ftr-376	443	7	japanese	japanese	ADJ
ftr-376	443	8	company	company	NOUN
ftr-376	443	9	whereby	whereby	SCONJ
ftr-376	443	10	it	it	PRON
ftr-376	443	11	would	would	AUX
ftr-376	443	12	sell	sell	VERB
ftr-376	443	13	to	to	ADP
ftr-376	443	14	the	the	DET
ftr-376	443	15	japanese	japanese	ADJ
ftr-376	443	16	company	company	NOUN
ftr-376	443	17	the	the	DET
ftr-376	443	18	right	right	NOUN
ftr-376	443	19	to	to	PART
ftr-376	443	20	use	use	VERB
ftr-376	443	21	its	its	PRON
ftr-376	443	22	computer	computer	NOUN
ftr-376	443	23	software	software	NOUN
ftr-376	443	24	in	in	ADP
ftr-376	443	25	return	return	NOUN
ftr-376	443	26	for	for	ADP
ftr-376	443	27	royalties	royalty	NOUN
ftr-376	443	28	.	.	PUNCT
ftr-376	444	1	the	the	DET
ftr-376	444	2	japanese	japanese	ADJ
ftr-376	444	3	company	company	NOUN
ftr-376	444	4	withheld	withhold	VERB
ftr-376	444	5	tax	tax	NOUN
ftr-376	444	6	from	from	ADP
ftr-376	444	7	the	the	DET
ftr-376	444	8	payments	payment	NOUN
ftr-376	444	9	it	it	PRON
ftr-376	444	10	made	make	VERB
ftr-376	444	11	to	to	ADP
ftr-376	444	12	the	the	DET
ftr-376	444	13	jeteck	jeteck	NOUN
ftr-376	444	14	.	.	PUNCT
ftr-376	445	1	jeteck	jeteck	PROPN
ftr-376	445	2	claimed	claim	VERB
ftr-376	445	3	a	a	DET
ftr-376	445	4	tax	tax	NOUN
ftr-376	445	5	credit	credit	NOUN
ftr-376	445	6	in	in	ADP
ftr-376	445	7	israel	israel	PROPN
ftr-376	445	8	for	for	ADP
ftr-376	445	9	the	the	DET
ftr-376	445	10	taxes	taxis	NOUN
ftr-376	445	11	withheld	withhold	VERB
ftr-376	445	12	in	in	ADP
ftr-376	445	13	japan	japan	PROPN
ftr-376	445	14	.	.	PUNCT
ftr-376	446	1	the	the	DET
ftr-376	446	2	israeli	israeli	ADJ
ftr-376	446	3	tax	tax	NOUN
ftr-376	446	4	authorities	authority	NOUN
ftr-376	446	5	denied	deny	VERB
ftr-376	446	6	the	the	DET
ftr-376	446	7	claim	claim	NOUN
ftr-376	446	8	,	,	PUNCT
ftr-376	446	9	arguing	argue	VERB
ftr-376	446	10	that	that	SCONJ
ftr-376	446	11	jeteck	jeteck	PROPN
ftr-376	446	12	did	do	AUX
ftr-376	446	13	not	not	PART
ftr-376	446	14	prove	prove	VERB
ftr-376	446	15	which	which	DET
ftr-376	446	16	part	part	NOUN
ftr-376	446	17	of	of	ADP
ftr-376	446	18	the	the	DET
ftr-376	446	19	payments	payment	NOUN
ftr-376	446	20	constituted	constitute	VERB
ftr-376	446	21	royalties	royalty	NOUN
ftr-376	446	22	and	and	CCONJ
ftr-376	446	23	which	which	DET
ftr-376	446	24	part	part	NOUN
ftr-376	446	25	constituted	constitute	VERB
ftr-376	446	26	business	business	NOUN
ftr-376	446	27	income	income	NOUN
ftr-376	446	28	.	.	PUNCT
ftr-376	447	1	consequently	consequently	ADV
ftr-376	447	2	,	,	PUNCT
ftr-376	447	3	the	the	DET
ftr-376	447	4	tax	tax	NOUN
ftr-376	447	5	authorities	authority	NOUN
ftr-376	447	6	considered	consider	VERB
ftr-376	447	7	the	the	DET
ftr-376	447	8	whole	whole	ADJ
ftr-376	447	9	amount	amount	NOUN
ftr-376	447	10	of	of	ADP
ftr-376	447	11	the	the	DET
ftr-376	447	12	payments	payment	NOUN
ftr-376	447	13	as	as	SCONJ
ftr-376	447	14	business	business	NOUN
ftr-376	447	15	profits	profit	NOUN
ftr-376	447	16	subject	subject	ADJ
ftr-376	447	17	to	to	ADP
ftr-376	447	18	tax	tax	NOUN
ftr-376	447	19	only	only	ADV
ftr-376	447	20	in	in	ADP
ftr-376	447	21	israel	israel	PROPN
ftr-376	447	22	under	under	ADP
ftr-376	447	23	the	the	DET
ftr-376	447	24	itt	itt	NOUN
ftr-376	447	25	(	(	PUNCT
ftr-376	447	26	since	since	SCONJ
ftr-376	447	27	jeteck	jeteck	PROPN
ftr-376	447	28	did	do	AUX
ftr-376	447	29	not	not	PART
ftr-376	447	30	have	have	AUX
ftr-376	447	31	a	a	DET
ftr-376	447	32	permanent	permanent	ADJ
ftr-376	447	33	establishment	establishment	NOUN
ftr-376	447	34	in	in	ADP
ftr-376	447	35	japan	japan	PROPN
ftr-376	447	36	)	)	PUNCT
ftr-376	447	37	.	.	PUNCT
ftr-376	448	1	the	the	DET
ftr-376	448	2	payments	payment	NOUN
ftr-376	448	3	that	that	PRON
ftr-376	448	4	jeteck	jeteck	NOUN
ftr-376	448	5	received	receive	VERB
ftr-376	448	6	were	be	AUX
ftr-376	448	7	therefore	therefore	ADV
ftr-376	448	8	taxed	tax	VERB
ftr-376	448	9	twice	twice	ADV
ftr-376	448	10	,	,	PUNCT
ftr-376	448	11	once	once	ADV
ftr-376	448	12	in	in	ADP
ftr-376	448	13	japan	japan	PROPN
ftr-376	448	14	and	and	CCONJ
ftr-376	448	15	again	again	ADV
ftr-376	448	16	in	in	ADP
ftr-376	448	17	israel	israel	PROPN
ftr-376	448	18	.	.	PUNCT
ftr-376	449	1	jeteck	jeteck	PROPN
ftr-376	449	2	contested	contest	VERB
ftr-376	449	3	the	the	DET
ftr-376	449	4	assessment	assessment	NOUN
ftr-376	449	5	of	of	ADP
ftr-376	449	6	the	the	DET
ftr-376	449	7	israel	israel	PROPN
ftr-376	449	8	tax	tax	NOUN
ftr-376	449	9	authority	authority	NOUN
ftr-376	449	10	and	and	CCONJ
ftr-376	449	11	requested	request	VERB
ftr-376	449	12	it	it	PRON
ftr-376	449	13	initiate	initiate	VERB
ftr-376	449	14	map	map	NOUN
ftr-376	449	15	negotiations	negotiation	NOUN
ftr-376	449	16	.	.	PUNCT
ftr-376	450	1	the	the	DET
ftr-376	450	2	israel	israel	PROPN
ftr-376	450	3	tax	tax	PROPN
ftr-376	450	4	authority	authority	NOUN
ftr-376	450	5	denied	deny	VERB
ftr-376	450	6	the	the	DET
ftr-376	450	7	request	request	NOUN
ftr-376	450	8	claiming	claim	VERB
ftr-376	450	9	that	that	DET
ftr-376	450	10	map	map	NOUN
ftr-376	450	11	could	could	AUX
ftr-376	450	12	be	be	AUX
ftr-376	450	13	initiated	initiate	VERB
ftr-376	450	14	only	only	ADV
ftr-376	450	15	after	after	SCONJ
ftr-376	450	16	the	the	DET
ftr-376	450	17	israeli	israeli	ADJ
ftr-376	450	18	court	court	NOUN
ftr-376	450	19	had	have	AUX
ftr-376	450	20	determined	determine	VERB
ftr-376	450	21	the	the	DET
ftr-376	450	22	character	character	NOUN
ftr-376	450	23	of	of	ADP
ftr-376	450	24	the	the	DET
ftr-376	450	25	payments	payment	NOUN
ftr-376	450	26	.	.	PUNCT
ftr-376	451	1	the	the	DET
ftr-376	451	2	district	district	NOUN
ftr-376	451	3	court	court	NOUN
ftr-376	451	4	held	hold	VERB
ftr-376	451	5	in	in	ADP
ftr-376	451	6	favor	favor	NOUN
ftr-376	451	7	of	of	ADP
ftr-376	451	8	jeteck	jeteck	NOUN
ftr-376	451	9	and	and	CCONJ
ftr-376	451	10	obliged	oblige	VERB
ftr-376	451	11	the	the	DET
ftr-376	451	12	tax	tax	NOUN
ftr-376	451	13	authority	authority	NOUN
ftr-376	451	14	to	to	PART
ftr-376	451	15	consider	consider	VERB
ftr-376	451	16	the	the	DET
ftr-376	451	17	merits	merit	NOUN
ftr-376	451	18	of	of	ADP
ftr-376	451	19	the	the	DET
ftr-376	451	20	taxpayer	taxpayer	NOUN
ftr-376	451	21	’s	’s	PART
ftr-376	451	22	request	request	NOUN
ftr-376	451	23	for	for	ADP
ftr-376	451	24	map	map	NOUN
ftr-376	451	25	assistance	assistance	NOUN
ftr-376	451	26	,	,	PUNCT
ftr-376	451	27	and	and	CCONJ
ftr-376	451	28	whether	whether	SCONJ
ftr-376	451	29	it	it	PRON
ftr-376	451	30	was	be	AUX
ftr-376	451	31	justified	justify	VERB
ftr-376	451	32	,	,	PUNCT
ftr-376	451	33	before	before	ADP
ftr-376	451	34	hearing	hear	VERB
ftr-376	451	35	the	the	DET
ftr-376	451	36	appeal	appeal	NOUN
ftr-376	451	37	that	that	PRON
ftr-376	451	38	jeteck	jeteck	PROPN
ftr-376	451	39	had	have	AUX
ftr-376	451	40	filed	file	VERB
ftr-376	451	41	to	to	ADP
ftr-376	451	42	the	the	DET
ftr-376	451	43	israeli	israeli	ADJ
ftr-376	451	44	court.67	court.67	NOUN
ftr-376	451	45	this	this	DET
ftr-376	451	46	case	case	NOUN
ftr-376	451	47	constitutes	constitute	VERB
ftr-376	451	48	a	a	DET
ftr-376	451	49	good	good	ADJ
ftr-376	451	50	example	example	NOUN
ftr-376	451	51	for	for	ADP
ftr-376	451	52	the	the	DET
ftr-376	451	53	question	question	NOUN
ftr-376	451	54	at	at	ADP
ftr-376	451	55	stake	stake	NOUN
ftr-376	451	56	.	.	PUNCT
ftr-376	452	1	a	a	DET
ftr-376	452	2	careful	careful	ADJ
ftr-376	452	3	reading	reading	NOUN
ftr-376	452	4	of	of	ADP
ftr-376	452	5	the	the	DET
ftr-376	452	6	court	court	NOUN
ftr-376	452	7	’s	’s	PART
ftr-376	452	8	reasoning	reasoning	NOUN
ftr-376	452	9	makes	make	VERB
ftr-376	452	10	clear	clear	ADJ
ftr-376	452	11	that	that	SCONJ
ftr-376	452	12	the	the	DET
ftr-376	452	13	court	court	NOUN
ftr-376	452	14	did	do	AUX
ftr-376	452	15	not	not	PART
ftr-376	452	16	regard	regard	VERB
ftr-376	452	17	the	the	DET
ftr-376	452	18	initiation	initiation	NOUN
ftr-376	452	19	of	of	ADP
ftr-376	452	20	map	map	NOUN
ftr-376	452	21	as	as	ADP
ftr-376	452	22	an	an	DET
ftr-376	452	23	obligation	obligation	NOUN
ftr-376	452	24	.	.	PUNCT
ftr-376	453	1	however	however	ADV
ftr-376	453	2	,	,	PUNCT
ftr-376	453	3	the	the	DET
ftr-376	453	4	opinion	opinion	NOUN
ftr-376	453	5	does	do	AUX
ftr-376	453	6	espouse	espouse	VERB
ftr-376	453	7	the	the	DET
ftr-376	453	8	view	view	NOUN
ftr-376	453	9	that	that	SCONJ
ftr-376	453	10	the	the	DET
ftr-376	453	11	taxpayer	taxpayer	NOUN
ftr-376	453	12	has	have	AUX
ftr-376	453	13	the	the	DET
ftr-376	453	14	right	right	NOUN
ftr-376	453	15	to	to	PART
ftr-376	453	16	demand	demand	VERB
ftr-376	453	17	that	that	SCONJ
ftr-376	453	18	the	the	DET
ftr-376	453	19	competent	competent	ADJ
ftr-376	453	20	authority	authority	NOUN
ftr-376	453	21	to	to	PART
ftr-376	453	22	properly	properly	ADV
ftr-376	453	23	use	use	VERB
ftr-376	453	24	its	its	PRON
ftr-376	453	25	discretionary	discretionary	ADJ
ftr-376	453	26	powers	power	NOUN
ftr-376	453	27	when	when	SCONJ
ftr-376	453	28	deciding	decide	VERB
ftr-376	453	29	whether	whether	SCONJ
ftr-376	453	30	or	or	CCONJ
ftr-376	453	31	not	not	PART
ftr-376	453	32	to	to	PART
ftr-376	453	33	set	set	VERB
ftr-376	453	34	a	a	DET
ftr-376	453	35	map	map	NOUN
ftr-376	453	36	in	in	ADP
ftr-376	453	37	motion	motion	NOUN
ftr-376	453	38	.	.	PUNCT
ftr-376	454	1	nevertheless	nevertheless	ADV
ftr-376	454	2	,	,	PUNCT
ftr-376	454	3	the	the	DET
ftr-376	454	4	court	court	NOUN
ftr-376	454	5	acknowledges	acknowledge	VERB
ftr-376	454	6	that	that	SCONJ
ftr-376	454	7	when	when	SCONJ
ftr-376	454	8	the	the	DET
ftr-376	454	9	tax	tax	NOUN
ftr-376	454	10	authority	authority	NOUN
ftr-376	454	11	deals	deal	VERB
ftr-376	454	12	with	with	ADP
ftr-376	454	13	an	an	DET
ftr-376	454	14	international	international	ADJ
ftr-376	454	15	matter	matter	NOUN
ftr-376	454	16	,	,	PUNCT
ftr-376	454	17	it	it	PRON
ftr-376	454	18	will	will	AUX
ftr-376	454	19	sometimes	sometimes	ADV
ftr-376	454	20	be	be	AUX
ftr-376	454	21	required	require	VERB
ftr-376	454	22	to	to	PART
ftr-376	454	23	appraise	appraise	VERB
ftr-376	454	24	,	,	PUNCT
ftr-376	454	25	in	in	ADP
ftr-376	454	26	view	view	NOUN
ftr-376	454	27	of	of	ADP
ftr-376	454	28	the	the	DET
ftr-376	454	29	contracting	contracting	NOUN
ftr-376	454	30	state	state	NOUN
ftr-376	454	31	’s	’s	PART
ftr-376	454	32	practices	practice	NOUN
ftr-376	454	33	,	,	PUNCT
ftr-376	454	34	the	the	DET
ftr-376	454	35	map	map	NOUN
ftr-376	454	36	’s	’s	PART
ftr-376	454	37	chance	chance	NOUN
ftr-376	454	38	of	of	ADP
ftr-376	454	39	being	be	AUX
ftr-376	454	40	successful	successful	ADJ
ftr-376	454	41	,	,	PUNCT
ftr-376	454	42	the	the	DET
ftr-376	454	43	involved	involved	ADJ
ftr-376	454	44	expenditures	expenditure	NOUN
ftr-376	454	45	and	and	CCONJ
ftr-376	454	46	how	how	SCONJ
ftr-376	454	47	the	the	DET
ftr-376	454	48	procedure	procedure	NOUN
ftr-376	454	49	could	could	AUX
ftr-376	454	50	influence	influence	VERB
ftr-376	454	51	the	the	DET
ftr-376	454	52	relations	relation	NOUN
ftr-376	454	53	between	between	ADP
ftr-376	454	54	the	the	DET
ftr-376	454	55	two	two	NUM
ftr-376	454	56	authorities	authority	NOUN
ftr-376	454	57	involved.68	involved.68	VERB
ftr-376	454	58	in	in	ADP
ftr-376	454	59	65	65	NUM
ftr-376	454	60	.	.	PUNCT
ftr-376	455	1	executive	executive	ADJ
ftr-376	455	2	instruction	instruction	NOUN
ftr-376	455	3	income	income	NOUN
ftr-376	455	4	tax	tax	NOUN
ftr-376	455	5	no	no	NOUN
ftr-376	455	6	.	.	PROPN
ftr-376	455	7	23/2001	23/2001	NUM
ftr-376	455	8	dated	date	VERB
ftr-376	455	9	dec	dec	PROPN
ftr-376	455	10	.	.	PROPN
ftr-376	455	11	16	16	NUM
ftr-376	455	12	,	,	PUNCT
ftr-376	455	13	2001	2001	NUM
ftr-376	455	14	.	.	PUNCT
ftr-376	456	1	66	66	NUM
ftr-376	456	2	.	.	PUNCT
ftr-376	457	1	see	see	VERB
ftr-376	457	2	income	income	NOUN
ftr-376	457	3	tax	tax	NOUN
ftr-376	457	4	appeal	appeal	NOUN
ftr-376	457	5	1255/02	1255/02	PROPN
ftr-376	457	6	jeteck	jeteck	PROPN
ftr-376	457	7	technologies	technologies	PROPN
ftr-376	457	8	ltd	ltd	PROPN
ftr-376	457	9	.	.	PROPN
ftr-376	458	1	v.	v.	ADP
ftr-376	458	2	assessing	assess	VERB
ftr-376	458	3	officer	officer	NOUN
ftr-376	458	4	kfar	kfar	PROPN
ftr-376	458	5	saba	saba	PROPN
ftr-376	458	6	(	(	PUNCT
ftr-376	458	7	tel	tel	PROPN
ftr-376	458	8	-	-	PUNCT
ftr-376	458	9	aviv	aviv	PROPN
ftr-376	458	10	district	district	NOUN
ftr-376	458	11	court	court	NOUN
ftr-376	458	12	,	,	PUNCT
ftr-376	458	13	apr	apr	PROPN
ftr-376	458	14	.	.	PROPN
ftr-376	458	15	7	7	NUM
ftr-376	458	16	,	,	PUNCT
ftr-376	458	17	2005	2005	NUM
ftr-376	458	18	)	)	PUNCT
ftr-376	458	19	.	.	PUNCT
ftr-376	459	1	67	67	NUM
ftr-376	459	2	.	.	PUNCT
ftr-376	460	1	i	i	PRON
ftr-376	460	2	d.	d.	PROPN
ftr-376	460	3	,	,	PUNCT
ftr-376	460	4	at	at	ADP
ftr-376	460	5	11	11	NUM
ftr-376	460	6	.	.	PUNCT
ftr-376	461	1	68	68	NUM
ftr-376	461	2	.	.	PUNCT
ftr-376	462	1	i	i	PRON
ftr-376	462	2	d.	d.	PROPN
ftr-376	462	3	,	,	PUNCT
ftr-376	462	4	at	at	ADP
ftr-376	462	5	8	8	NUM
ftr-376	462	6	.	.	NOUN
ftr-376	462	7	2009	2009	NUM
ftr-376	462	8	]	]	PUNCT
ftr-376	462	9	mandatory	mandatory	ADJ
ftr-376	462	10	arbitration	arbitration	NOUN
ftr-376	462	11	of	of	ADP
ftr-376	462	12	international	international	ADJ
ftr-376	462	13	tax	tax	NOUN
ftr-376	462	14	disputes	dispute	NOUN
ftr-376	462	15	727	727	NUM
ftr-376	462	16	jeteck	jeteck	NOUN
ftr-376	462	17	,	,	PUNCT
ftr-376	462	18	the	the	DET
ftr-376	462	19	israeli	israeli	ADJ
ftr-376	462	20	competent	competent	ADJ
ftr-376	462	21	authority	authority	NOUN
ftr-376	462	22	did	do	AUX
ftr-376	462	23	not	not	PART
ftr-376	462	24	revoke	revoke	VERB
ftr-376	462	25	the	the	DET
ftr-376	462	26	necessity	necessity	NOUN
ftr-376	462	27	of	of	ADP
ftr-376	462	28	commencing	commence	VERB
ftr-376	462	29	the	the	DET
ftr-376	462	30	map	map	NOUN
ftr-376	462	31	,	,	PUNCT
ftr-376	462	32	it	it	PRON
ftr-376	462	33	only	only	ADV
ftr-376	462	34	took	take	VERB
ftr-376	462	35	the	the	DET
ftr-376	462	36	position	position	NOUN
ftr-376	462	37	that	that	SCONJ
ftr-376	462	38	the	the	DET
ftr-376	462	39	map	map	NOUN
ftr-376	462	40	should	should	AUX
ftr-376	462	41	be	be	AUX
ftr-376	462	42	postponed	postpone	VERB
ftr-376	462	43	to	to	ADP
ftr-376	462	44	a	a	DET
ftr-376	462	45	later	later	ADJ
ftr-376	462	46	stage	stage	NOUN
ftr-376	462	47	.	.	PUNCT
ftr-376	463	1	the	the	DET
ftr-376	463	2	court	court	NOUN
ftr-376	463	3	disagreed	disagree	VERB
ftr-376	463	4	with	with	ADP
ftr-376	463	5	this	this	DET
ftr-376	463	6	position	position	NOUN
ftr-376	463	7	.	.	PUNCT
ftr-376	464	1	the	the	DET
ftr-376	464	2	court	court	NOUN
ftr-376	464	3	emphasized	emphasize	VERB
ftr-376	464	4	that	that	SCONJ
ftr-376	464	5	it	it	PRON
ftr-376	464	6	is	be	AUX
ftr-376	464	7	granting	grant	VERB
ftr-376	464	8	an	an	DET
ftr-376	464	9	order	order	NOUN
ftr-376	464	10	to	to	PART
ftr-376	464	11	consider	consider	VERB
ftr-376	464	12	the	the	DET
ftr-376	464	13	merits	merit	NOUN
ftr-376	464	14	of	of	ADP
ftr-376	464	15	the	the	DET
ftr-376	464	16	taxpayers	taxpayer	NOUN
ftr-376	464	17	’	’	PART
ftr-376	464	18	request	request	NOUN
ftr-376	464	19	and	and	CCONJ
ftr-376	464	20	not	not	PART
ftr-376	464	21	an	an	DET
ftr-376	464	22	order	order	NOUN
ftr-376	464	23	to	to	PART
ftr-376	464	24	initiate	initiate	VERB
ftr-376	464	25	map	map	NOUN
ftr-376	464	26	.	.	PUNCT
ftr-376	465	1	the	the	DET
ftr-376	465	2	court	court	NOUN
ftr-376	465	3	further	far	ADV
ftr-376	465	4	clarified	clarify	VERB
ftr-376	465	5	that	that	SCONJ
ftr-376	465	6	the	the	DET
ftr-376	465	7	order	order	NOUN
ftr-376	465	8	is	be	AUX
ftr-376	465	9	granted	grant	VERB
ftr-376	465	10	because	because	SCONJ
ftr-376	465	11	the	the	DET
ftr-376	465	12	israeli	israeli	ADJ
ftr-376	465	13	competent	competent	ADJ
ftr-376	465	14	authority	authority	NOUN
ftr-376	465	15	did	do	AUX
ftr-376	465	16	not	not	PART
ftr-376	465	17	contest	contest	VERB
ftr-376	465	18	the	the	DET
ftr-376	465	19	need	need	NOUN
ftr-376	465	20	to	to	PART
ftr-376	465	21	commence	commence	VERB
ftr-376	465	22	the	the	DET
ftr-376	465	23	negotiations	negotiation	NOUN
ftr-376	465	24	and	and	CCONJ
ftr-376	465	25	sought	seek	VERB
ftr-376	465	26	only	only	ADV
ftr-376	465	27	to	to	PART
ftr-376	465	28	postpone	postpone	VERB
ftr-376	465	29	them	they	PRON
ftr-376	465	30	to	to	ADP
ftr-376	465	31	a	a	DET
ftr-376	465	32	later	later	ADJ
ftr-376	465	33	stage.69	stage.69	NOUN
ftr-376	465	34	6	6	NUM
ftr-376	465	35	.	.	PUNCT
ftr-376	466	1	the	the	DET
ftr-376	466	2	japanese	japanese	PROPN
ftr-376	466	3	view	view	VERB
ftr-376	466	4	the	the	DET
ftr-376	466	5	national	national	ADJ
ftr-376	466	6	tax	tax	NOUN
ftr-376	466	7	authorities	authority	NOUN
ftr-376	466	8	of	of	ADP
ftr-376	466	9	japan	japan	PROPN
ftr-376	466	10	have	have	AUX
ftr-376	466	11	also	also	ADV
ftr-376	466	12	published	publish	VERB
ftr-376	466	13	guidelines	guideline	NOUN
ftr-376	466	14	for	for	ADP
ftr-376	466	15	the	the	DET
ftr-376	466	16	map	map	NOUN
ftr-376	466	17	known	know	VERB
ftr-376	466	18	as	as	ADP
ftr-376	466	19	“	"	PUNCT
ftr-376	466	20	commissioner	commissioner	NOUN
ftr-376	466	21	’s	’s	PART
ftr-376	466	22	directive	directive	NOUN
ftr-376	466	23	on	on	ADP
ftr-376	466	24	mutual	mutual	ADJ
ftr-376	466	25	agreement	agreement	NOUN
ftr-376	466	26	procedures	procedure	NOUN
ftr-376	466	27	.	.	PUNCT
ftr-376	467	1	”70	”70	NOUN
ftr-376	467	2	section	section	NOUN
ftr-376	467	3	13	13	NUM
ftr-376	467	4	(	(	PUNCT
ftr-376	467	5	1	1	NUM
ftr-376	467	6	)	)	PUNCT
ftr-376	467	7	of	of	ADP
ftr-376	467	8	the	the	DET
ftr-376	467	9	directive	directive	NOUN
ftr-376	467	10	provides	provide	VERB
ftr-376	467	11	:	:	PUNCT
ftr-376	467	12	where	where	SCONJ
ftr-376	467	13	the	the	DET
ftr-376	467	14	office	office	NOUN
ftr-376	467	15	of	of	ADP
ftr-376	467	16	mutual	mutual	ADJ
ftr-376	467	17	agreement	agreement	NOUN
ftr-376	467	18	procedures	procedure	NOUN
ftr-376	467	19	has	have	AUX
ftr-376	467	20	received	receive	VERB
ftr-376	467	21	an	an	DET
ftr-376	467	22	application	application	NOUN
ftr-376	467	23	for	for	ADP
ftr-376	467	24	mutual	mutual	ADJ
ftr-376	467	25	consultations	consultation	NOUN
ftr-376	467	26	and	and	CCONJ
ftr-376	467	27	attachments	attachment	NOUN
ftr-376	467	28	as	as	SCONJ
ftr-376	467	29	described	describe	VERB
ftr-376	467	30	in	in	ADP
ftr-376	467	31	6(2	6(2	NUM
ftr-376	467	32	)	)	PUNCT
ftr-376	467	33	and	and	CCONJ
ftr-376	467	34	the	the	DET
ftr-376	467	35	request	request	NOUN
ftr-376	467	36	is	be	AUX
ftr-376	467	37	considered	consider	VERB
ftr-376	467	38	to	to	PART
ftr-376	467	39	have	have	VERB
ftr-376	467	40	merit	merit	NOUN
ftr-376	467	41	for	for	ADP
ftr-376	467	42	mutual	mutual	ADJ
ftr-376	467	43	consultations	consultation	NOUN
ftr-376	467	44	,	,	PUNCT
ftr-376	467	45	the	the	DET
ftr-376	467	46	office	office	NOUN
ftr-376	467	47	of	of	ADP
ftr-376	467	48	mutual	mutual	ADJ
ftr-376	467	49	agreement	agreement	NOUN
ftr-376	467	50	procedures	procedure	NOUN
ftr-376	467	51	shall	shall	AUX
ftr-376	467	52	,	,	PUNCT
ftr-376	467	53	except	except	SCONJ
ftr-376	467	54	in	in	ADP
ftr-376	467	55	the	the	DET
ftr-376	467	56	cases	case	NOUN
ftr-376	467	57	given	give	VERB
ftr-376	467	58	below	below	ADV
ftr-376	467	59	,	,	PUNCT
ftr-376	467	60	propose	propose	VERB
ftr-376	467	61	to	to	PART
ftr-376	467	62	commence	commence	VERB
ftr-376	467	63	mutual	mutual	ADJ
ftr-376	467	64	consultations	consultation	NOUN
ftr-376	467	65	to	to	ADP
ftr-376	467	66	the	the	DET
ftr-376	467	67	competent	competent	ADJ
ftr-376	467	68	authority	authority	NOUN
ftr-376	467	69	of	of	ADP
ftr-376	467	70	the	the	DET
ftr-376	467	71	treaty	treaty	NOUN
ftr-376	467	72	partner	partner	NOUN
ftr-376	467	73	nation	nation	NOUN
ftr-376	467	74	.	.	PUNCT
ftr-376	468	1	the	the	DET
ftr-376	468	2	situation	situation	NOUN
ftr-376	468	3	in	in	ADP
ftr-376	468	4	japan	japan	PROPN
ftr-376	468	5	is	be	AUX
ftr-376	468	6	similar	similar	ADJ
ftr-376	468	7	and	and	CCONJ
ftr-376	468	8	the	the	DET
ftr-376	468	9	competent	competent	ADJ
ftr-376	468	10	authority	authority	NOUN
ftr-376	468	11	must	must	AUX
ftr-376	468	12	determine	determine	VERB
ftr-376	468	13	that	that	SCONJ
ftr-376	468	14	the	the	DET
ftr-376	468	15	application	application	NOUN
ftr-376	468	16	has	have	VERB
ftr-376	468	17	merit	merit	NOUN
ftr-376	468	18	for	for	ADP
ftr-376	468	19	consultations	consultation	NOUN
ftr-376	468	20	in	in	ADP
ftr-376	468	21	order	order	NOUN
ftr-376	468	22	to	to	PART
ftr-376	468	23	agree	agree	VERB
ftr-376	468	24	to	to	PART
ftr-376	468	25	initiate	initiate	VERB
ftr-376	468	26	the	the	DET
ftr-376	468	27	negotiations.71	negotiations.71	NOUN
ftr-376	468	28	this	this	PRON
ftr-376	468	29	has	have	AUX
ftr-376	468	30	also	also	ADV
ftr-376	468	31	been	be	AUX
ftr-376	468	32	japan	japan	PROPN
ftr-376	468	33	’s	’s	PART
ftr-376	468	34	historical	historical	ADJ
ftr-376	468	35	view	view	NOUN
ftr-376	468	36	,	,	PUNCT
ftr-376	468	37	as	as	ADP
ftr-376	468	38	69	69	NUM
ftr-376	468	39	.	.	PUNCT
ftr-376	469	1	i	i	PRON
ftr-376	469	2	d.	d.	PROPN
ftr-376	469	3	,	,	PUNCT
ftr-376	469	4	at	at	ADP
ftr-376	469	5	11	11	NUM
ftr-376	469	6	.	.	PUNCT
ftr-376	470	1	this	this	DET
ftr-376	470	2	decision	decision	NOUN
ftr-376	470	3	was	be	AUX
ftr-376	470	4	cited	cite	VERB
ftr-376	470	5	again	again	ADV
ftr-376	470	6	,	,	PUNCT
ftr-376	470	7	in	in	ADP
ftr-376	470	8	a	a	DET
ftr-376	470	9	later	later	ADJ
ftr-376	470	10	decision	decision	NOUN
ftr-376	470	11	rendered	render	VERB
ftr-376	470	12	by	by	ADP
ftr-376	470	13	the	the	DET
ftr-376	470	14	same	same	ADJ
ftr-376	470	15	tel	tel	PROPN
ftr-376	470	16	-	-	PUNCT
ftr-376	470	17	aviv	aviv	PROPN
ftr-376	470	18	district	district	NOUN
ftr-376	470	19	court	court	NOUN
ftr-376	470	20	:	:	PUNCT
ftr-376	470	21	income	income	NOUN
ftr-376	470	22	tax	tax	NOUN
ftr-376	470	23	appeal	appeal	NOUN
ftr-376	470	24	1192/04	1192/04	NUM
ftr-376	470	25	kloteen	kloteen	NOUN
ftr-376	470	26	yigaal	yigaal	PROPN
ftr-376	470	27	&	&	CCONJ
ftr-376	470	28	sara	sara	PROPN
ftr-376	470	29	v.	v.	ADP
ftr-376	470	30	assessing	assess	VERB
ftr-376	470	31	officer	officer	NOUN
ftr-376	470	32	kfar	kfar	PROPN
ftr-376	470	33	saba	saba	PROPN
ftr-376	470	34	(	(	PUNCT
ftr-376	470	35	tel	tel	PROPN
ftr-376	470	36	-	-	PUNCT
ftr-376	470	37	aviv	aviv	PROPN
ftr-376	470	38	district	district	NOUN
ftr-376	470	39	court	court	NOUN
ftr-376	470	40	,	,	PUNCT
ftr-376	470	41	opinion	opinion	NOUN
ftr-376	470	42	rendered	render	VERB
ftr-376	470	43	on	on	ADP
ftr-376	470	44	may	may	PROPN
ftr-376	470	45	17	17	NUM
ftr-376	470	46	,	,	PUNCT
ftr-376	470	47	2006	2006	NUM
ftr-376	470	48	)	)	PUNCT
ftr-376	470	49	.	.	PUNCT
ftr-376	471	1	in	in	ADP
ftr-376	471	2	this	this	DET
ftr-376	471	3	case	case	NOUN
ftr-376	471	4	,	,	PUNCT
ftr-376	471	5	the	the	DET
ftr-376	471	6	court	court	NOUN
ftr-376	471	7	upheld	uphold	VERB
ftr-376	471	8	the	the	DET
ftr-376	471	9	tax	tax	NOUN
ftr-376	471	10	authority	authority	NOUN
ftr-376	471	11	’s	’s	PART
ftr-376	471	12	position	position	NOUN
ftr-376	471	13	not	not	PART
ftr-376	471	14	to	to	PART
ftr-376	471	15	initiate	initiate	VERB
ftr-376	471	16	map	map	NOUN
ftr-376	471	17	,	,	PUNCT
ftr-376	471	18	which	which	PRON
ftr-376	471	19	was	be	AUX
ftr-376	471	20	based	base	VERB
ftr-376	471	21	on	on	ADP
ftr-376	471	22	the	the	DET
ftr-376	471	23	fact	fact	NOUN
ftr-376	471	24	that	that	SCONJ
ftr-376	471	25	the	the	DET
ftr-376	471	26	taxpayer	taxpayer	NOUN
ftr-376	471	27	did	do	AUX
ftr-376	471	28	not	not	PART
ftr-376	471	29	cooperate	cooperate	VERB
ftr-376	471	30	.	.	PUNCT
ftr-376	472	1	the	the	DET
ftr-376	472	2	court	court	NOUN
ftr-376	472	3	rules	rule	VERB
ftr-376	472	4	that	that	SCONJ
ftr-376	472	5	it	it	PRON
ftr-376	472	6	will	will	AUX
ftr-376	472	7	seldom	seldom	ADV
ftr-376	472	8	interfere	interfere	VERB
ftr-376	472	9	with	with	ADP
ftr-376	472	10	the	the	DET
ftr-376	472	11	authority	authority	NOUN
ftr-376	472	12	’s	’s	PART
ftr-376	472	13	decision	decision	NOUN
ftr-376	472	14	,	,	PUNCT
ftr-376	472	15	especially	especially	ADV
ftr-376	472	16	in	in	ADP
ftr-376	472	17	a	a	DET
ftr-376	472	18	case	case	NOUN
ftr-376	472	19	such	such	ADJ
ftr-376	472	20	as	as	ADP
ftr-376	472	21	this	this	DET
ftr-376	472	22	one	one	NOUN
ftr-376	472	23	,	,	PUNCT
ftr-376	472	24	where	where	SCONJ
ftr-376	472	25	the	the	DET
ftr-376	472	26	competent	competent	ADJ
ftr-376	472	27	authority	authority	NOUN
ftr-376	472	28	notified	notify	VERB
ftr-376	472	29	the	the	DET
ftr-376	472	30	taxpayer	taxpayer	NOUN
ftr-376	472	31	that	that	SCONJ
ftr-376	472	32	lacking	lack	VERB
ftr-376	472	33	some	some	DET
ftr-376	472	34	information	information	NOUN
ftr-376	472	35	and	and	CCONJ
ftr-376	472	36	documentation	documentation	NOUN
ftr-376	472	37	it	it	PRON
ftr-376	472	38	had	have	AUX
ftr-376	472	39	requested	request	VERB
ftr-376	472	40	,	,	PUNCT
ftr-376	472	41	it	it	PRON
ftr-376	472	42	was	be	AUX
ftr-376	472	43	unable	unable	ADJ
ftr-376	472	44	to	to	PART
ftr-376	472	45	take	take	VERB
ftr-376	472	46	a	a	DET
ftr-376	472	47	fundamental	fundamental	ADJ
ftr-376	472	48	position	position	NOUN
ftr-376	472	49	as	as	ADP
ftr-376	472	50	to	to	ADP
ftr-376	472	51	whether	whether	SCONJ
ftr-376	472	52	or	or	CCONJ
ftr-376	472	53	not	not	PART
ftr-376	472	54	to	to	PART
ftr-376	472	55	initiate	initiate	VERB
ftr-376	472	56	map	map	NOUN
ftr-376	472	57	and	and	CCONJ
ftr-376	472	58	therefore	therefore	ADV
ftr-376	472	59	denied	deny	VERB
ftr-376	472	60	the	the	DET
ftr-376	472	61	request	request	NOUN
ftr-376	472	62	.	.	PUNCT
ftr-376	473	1	70	70	X
ftr-376	473	2	.	.	PUNCT
ftr-376	474	1	“	"	PUNCT
ftr-376	474	2	the	the	DET
ftr-376	474	3	commissioner	commissioner	NOUN
ftr-376	474	4	’s	’s	PART
ftr-376	474	5	directive	directive	NOUN
ftr-376	474	6	on	on	ADP
ftr-376	474	7	mutual	mutual	ADJ
ftr-376	474	8	agreement	agreement	NOUN
ftr-376	474	9	procedures	procedure	NOUN
ftr-376	474	10	”	"	PUNCT
ftr-376	474	11	is	be	AUX
ftr-376	474	12	available	available	ADJ
ftr-376	474	13	at	at	ADP
ftr-376	474	14	http://www.nta.go.jp/foreign_language/00.pdf	http://www.nta.go.jp/foreign_language/00.pdf	NOUN
ftr-376	474	15	.	.	PUNCT
ftr-376	475	1	71	71	NUM
ftr-376	475	2	.	.	PUNCT
ftr-376	476	1	according	accord	VERB
ftr-376	476	2	to	to	ADP
ftr-376	476	3	§	§	PROPN
ftr-376	476	4	13(2	13(2	PROPN
ftr-376	476	5	)	)	PUNCT
ftr-376	476	6	of	of	ADP
ftr-376	476	7	the	the	DET
ftr-376	476	8	directive	directive	NOUN
ftr-376	476	9	,	,	PUNCT
ftr-376	476	10	the	the	DET
ftr-376	476	11	office	office	NOUN
ftr-376	476	12	of	of	ADP
ftr-376	476	13	mutual	mutual	ADJ
ftr-376	476	14	agreement	agreement	NOUN
ftr-376	476	15	procedures	procedure	NOUN
ftr-376	476	16	shall	shall	AUX
ftr-376	476	17	notify	notify	VERB
ftr-376	476	18	the	the	DET
ftr-376	476	19	applicant	applicant	NOUN
ftr-376	476	20	when	when	SCONJ
ftr-376	476	21	it	it	PRON
ftr-376	476	22	does	do	AUX
ftr-376	476	23	not	not	PART
ftr-376	476	24	propose	propose	VERB
ftr-376	476	25	mutual	mutual	ADJ
ftr-376	476	26	consultations	consultation	NOUN
ftr-376	476	27	to	to	ADP
ftr-376	476	28	the	the	DET
ftr-376	476	29	competent	competent	ADJ
ftr-376	476	30	authority	authority	NOUN
ftr-376	476	31	of	of	ADP
ftr-376	476	32	the	the	DET
ftr-376	476	33	treaty	treaty	NOUN
ftr-376	476	34	partner	partner	NOUN
ftr-376	476	35	nation	nation	NOUN
ftr-376	476	36	.	.	PUNCT
ftr-376	477	1	this	this	PRON
ftr-376	477	2	also	also	ADV
ftr-376	477	3	indicates	indicate	VERB
ftr-376	477	4	that	that	SCONJ
ftr-376	477	5	such	such	ADJ
ftr-376	477	6	authority	authority	NOUN
ftr-376	477	7	to	to	PART
ftr-376	477	8	deny	deny	VERB
ftr-376	477	9	competent	competent	ADJ
ftr-376	477	10	authority	authority	NOUN
ftr-376	477	11	assistance	assistance	NOUN
ftr-376	477	12	exists	exist	VERB
ftr-376	477	13	.	.	PUNCT
ftr-376	478	1	728	728	NUM
ftr-376	478	2	florida	florida	PROPN
ftr-376	478	3	tax	tax	NOUN
ftr-376	478	4	review	review	NOUN
ftr-376	478	5	[	[	X
ftr-376	478	6	vol	vol	NOUN
ftr-376	478	7	.	.	PUNCT
ftr-376	478	8	9:8	9:8	NUM
ftr-376	478	9	expressed	express	VERB
ftr-376	478	10	by	by	ADP
ftr-376	478	11	the	the	DET
ftr-376	478	12	national	national	ADJ
ftr-376	478	13	reporter	reporter	NOUN
ftr-376	478	14	of	of	ADP
ftr-376	478	15	japan	japan	PROPN
ftr-376	478	16	in	in	ADP
ftr-376	478	17	the	the	DET
ftr-376	478	18	international	international	ADJ
ftr-376	478	19	fiscal	fiscal	ADJ
ftr-376	478	20	association	association	NOUN
ftr-376	478	21	congress.72	congress.72	NOUN
ftr-376	478	22	7	7	NUM
ftr-376	478	23	.	.	PUNCT
ftr-376	479	1	the	the	DET
ftr-376	479	2	australian	australian	ADJ
ftr-376	479	3	view	view	NOUN
ftr-376	479	4	the	the	DET
ftr-376	479	5	australian	australian	ADJ
ftr-376	479	6	tax	tax	NOUN
ftr-376	479	7	authorities	authority	NOUN
ftr-376	479	8	also	also	ADV
ftr-376	479	9	condition	condition	VERB
ftr-376	479	10	the	the	DET
ftr-376	479	11	initiation	initiation	NOUN
ftr-376	479	12	of	of	ADP
ftr-376	479	13	map	map	NOUN
ftr-376	479	14	upon	upon	SCONJ
ftr-376	479	15	a	a	DET
ftr-376	479	16	finding	finding	NOUN
ftr-376	479	17	that	that	SCONJ
ftr-376	479	18	taxpayer	taxpayer	NOUN
ftr-376	479	19	’s	’s	PART
ftr-376	479	20	request	request	NOUN
ftr-376	479	21	is	be	AUX
ftr-376	479	22	justifiable	justifiable	ADJ
ftr-376	479	23	.	.	PUNCT
ftr-376	480	1	the	the	DET
ftr-376	480	2	taxpayer	taxpayer	NOUN
ftr-376	480	3	does	do	AUX
ftr-376	480	4	not	not	PART
ftr-376	480	5	have	have	VERB
ftr-376	480	6	a	a	DET
ftr-376	480	7	right	right	NOUN
ftr-376	480	8	to	to	PART
ftr-376	480	9	cause	cause	VERB
ftr-376	480	10	the	the	DET
ftr-376	480	11	map	map	NOUN
ftr-376	480	12	to	to	PART
ftr-376	480	13	be	be	AUX
ftr-376	480	14	set	set	VERB
ftr-376	480	15	in	in	ADP
ftr-376	480	16	motion	motion	NOUN
ftr-376	480	17	and	and	CCONJ
ftr-376	480	18	in	in	ADP
ftr-376	480	19	certain	certain	ADJ
ftr-376	480	20	circumstances	circumstance	NOUN
ftr-376	480	21	the	the	DET
ftr-376	480	22	competent	competent	ADJ
ftr-376	480	23	authority	authority	NOUN
ftr-376	480	24	will	will	AUX
ftr-376	480	25	characterize	characterize	VERB
ftr-376	480	26	a	a	DET
ftr-376	480	27	case	case	NOUN
ftr-376	480	28	as	as	ADP
ftr-376	480	29	unsuitable	unsuitable	ADJ
ftr-376	480	30	for	for	ADP
ftr-376	480	31	map	map	NOUN
ftr-376	480	32	.	.	PUNCT
ftr-376	481	1	this	this	PRON
ftr-376	481	2	was	be	AUX
ftr-376	481	3	the	the	DET
ftr-376	481	4	position	position	NOUN
ftr-376	481	5	of	of	ADP
ftr-376	481	6	the	the	DET
ftr-376	481	7	australian	australian	ADJ
ftr-376	481	8	national	national	ADJ
ftr-376	481	9	reporter	reporter	NOUN
ftr-376	481	10	at	at	ADP
ftr-376	481	11	the	the	DET
ftr-376	481	12	international	international	ADJ
ftr-376	481	13	fiscal	fiscal	ADJ
ftr-376	481	14	congress.73	congress.73	NOUN
ftr-376	481	15	this	this	PRON
ftr-376	481	16	is	be	AUX
ftr-376	481	17	also	also	ADV
ftr-376	481	18	the	the	DET
ftr-376	481	19	official	official	ADJ
ftr-376	481	20	position	position	NOUN
ftr-376	481	21	in	in	ADP
ftr-376	481	22	taxation	taxation	NOUN
ftr-376	481	23	ruling	ruling	NOUN
ftr-376	481	24	2006/12	2006/12	NUM
ftr-376	481	25	,	,	PUNCT
ftr-376	481	26	which	which	PRON
ftr-376	481	27	was	be	AUX
ftr-376	481	28	issued	issue	VERB
ftr-376	481	29	by	by	ADP
ftr-376	481	30	the	the	DET
ftr-376	481	31	australian	australian	ADJ
ftr-376	481	32	taxation	taxation	NOUN
ftr-376	481	33	office	office	NOUN
ftr-376	481	34	and	and	CCONJ
ftr-376	481	35	remains	remain	VERB
ftr-376	481	36	valid	valid	ADJ
ftr-376	481	37	to	to	ADP
ftr-376	481	38	date.74	date.74	NOUN
ftr-376	481	39	8	8	NUM
ftr-376	481	40	.	.	PUNCT
ftr-376	482	1	the	the	DET
ftr-376	482	2	spanish	spanish	ADJ
ftr-376	482	3	view	view	NOUN
ftr-376	482	4	the	the	DET
ftr-376	482	5	competent	competent	ADJ
ftr-376	482	6	authority	authority	NOUN
ftr-376	482	7	of	of	ADP
ftr-376	482	8	spain	spain	PROPN
ftr-376	482	9	is	be	AUX
ftr-376	482	10	the	the	DET
ftr-376	482	11	general	general	ADJ
ftr-376	482	12	directorate	directorate	NOUN
ftr-376	482	13	of	of	ADP
ftr-376	482	14	taxes.75	taxes.75	ADJ
ftr-376	482	15	as	as	SCONJ
ftr-376	482	16	is	be	AUX
ftr-376	482	17	the	the	DET
ftr-376	482	18	case	case	NOUN
ftr-376	482	19	in	in	ADP
ftr-376	482	20	other	other	ADJ
ftr-376	482	21	countries	country	NOUN
ftr-376	482	22	,	,	PUNCT
ftr-376	482	23	the	the	DET
ftr-376	482	24	competent	competent	ADJ
ftr-376	482	25	authority	authority	NOUN
ftr-376	482	26	receives	receive	VERB
ftr-376	482	27	a	a	DET
ftr-376	482	28	request	request	NOUN
ftr-376	482	29	for	for	ADP
ftr-376	482	30	map	map	NOUN
ftr-376	482	31	assistance	assistance	NOUN
ftr-376	482	32	from	from	ADP
ftr-376	482	33	the	the	DET
ftr-376	482	34	taxpayer	taxpayer	NOUN
ftr-376	482	35	and	and	CCONJ
ftr-376	482	36	determines	determine	VERB
ftr-376	482	37	whether	whether	SCONJ
ftr-376	482	38	it	it	PRON
ftr-376	482	39	is	be	AUX
ftr-376	482	40	justified	justify	VERB
ftr-376	482	41	and	and	CCONJ
ftr-376	482	42	whether	whether	SCONJ
ftr-376	482	43	or	or	CCONJ
ftr-376	482	44	not	not	PART
ftr-376	482	45	to	to	PART
ftr-376	482	46	approach	approach	VERB
ftr-376	482	47	the	the	DET
ftr-376	482	48	other	other	ADJ
ftr-376	482	49	competent	competent	ADJ
ftr-376	482	50	authority.76	authority.76	PROPN
ftr-376	482	51	nonetheless	nonetheless	ADV
ftr-376	482	52	,	,	PUNCT
ftr-376	482	53	the	the	DET
ftr-376	482	54	tax	tax	NOUN
ftr-376	482	55	administration	administration	NOUN
ftr-376	482	56	is	be	AUX
ftr-376	482	57	never	never	ADV
ftr-376	482	58	compelled	compel	VERB
ftr-376	482	59	to	to	PART
ftr-376	482	60	start	start	VERB
ftr-376	482	61	the	the	DET
ftr-376	482	62	mutual	mutual	ADJ
ftr-376	482	63	agreement	agreement	NOUN
ftr-376	482	64	procedure	procedure	NOUN
ftr-376	482	65	.	.	PUNCT
ftr-376	483	1	therefore	therefore	ADV
ftr-376	483	2	,	,	PUNCT
ftr-376	483	3	it	it	PRON
ftr-376	483	4	may	may	AUX
ftr-376	483	5	at	at	ADP
ftr-376	483	6	its	its	PRON
ftr-376	483	7	election	election	NOUN
ftr-376	483	8	refuse	refuse	VERB
ftr-376	483	9	to	to	PART
ftr-376	483	10	ask	ask	VERB
ftr-376	483	11	the	the	DET
ftr-376	483	12	foreign	foreign	ADJ
ftr-376	483	13	administration	administration	NOUN
ftr-376	483	14	to	to	PART
ftr-376	483	15	reach	reach	VERB
ftr-376	483	16	an	an	DET
ftr-376	483	17	agreement	agreement	NOUN
ftr-376	483	18	following	follow	VERB
ftr-376	483	19	the	the	DET
ftr-376	483	20	procedure	procedure	NOUN
ftr-376	483	21	and	and	CCONJ
ftr-376	483	22	is	be	AUX
ftr-376	483	23	no	no	ADV
ftr-376	483	24	longer	long	ADV
ftr-376	483	25	compelled	compel	VERB
ftr-376	483	26	to	to	PART
ftr-376	483	27	find	find	VERB
ftr-376	483	28	a	a	DET
ftr-376	483	29	solution	solution	NOUN
ftr-376	483	30	with	with	ADP
ftr-376	483	31	respect	respect	NOUN
ftr-376	483	32	to	to	ADP
ftr-376	483	33	the	the	DET
ftr-376	483	34	double	double	ADJ
ftr-376	483	35	taxation	taxation	NOUN
ftr-376	483	36	matter	matter	NOUN
ftr-376	483	37	,	,	PUNCT
ftr-376	483	38	since	since	SCONJ
ftr-376	483	39	it	it	PRON
ftr-376	483	40	only	only	ADV
ftr-376	483	41	has	have	VERB
ftr-376	483	42	an	an	DET
ftr-376	483	43	obligation	obligation	NOUN
ftr-376	483	44	to	to	PART
ftr-376	483	45	use	use	VERB
ftr-376	483	46	all	all	DET
ftr-376	483	47	the	the	DET
ftr-376	483	48	necessary	necessary	ADJ
ftr-376	483	49	means	mean	NOUN
ftr-376	483	50	at	at	ADP
ftr-376	483	51	its	its	PRON
ftr-376	483	52	disposal	disposal	NOUN
ftr-376	483	53	to	to	PART
ftr-376	483	54	achieve	achieve	VERB
ftr-376	483	55	a	a	DET
ftr-376	483	56	good	good	ADJ
ftr-376	483	57	result	result	NOUN
ftr-376	483	58	,	,	PUNCT
ftr-376	483	59	and	and	CCONJ
ftr-376	483	60	not	not	PART
ftr-376	483	61	an	an	DET
ftr-376	483	62	obligation	obligation	NOUN
ftr-376	483	63	to	to	PART
ftr-376	483	64	achieve	achieve	VERB
ftr-376	483	65	a	a	DET
ftr-376	483	66	good	good	ADJ
ftr-376	483	67	result	result	NOUN
ftr-376	483	68	.	.	PUNCT
ftr-376	484	1	the	the	DET
ftr-376	484	2	taxpayer	taxpayer	NOUN
ftr-376	484	3	has	have	VERB
ftr-376	484	4	no	no	DET
ftr-376	484	5	means	mean	NOUN
ftr-376	484	6	to	to	PART
ftr-376	484	7	force	force	VERB
ftr-376	484	8	the	the	DET
ftr-376	484	9	competent	competent	ADJ
ftr-376	484	10	authority	authority	NOUN
ftr-376	484	11	to	to	PART
ftr-376	484	12	start	start	VERB
ftr-376	484	13	the	the	DET
ftr-376	484	14	mutual	mutual	ADJ
ftr-376	484	15	agreement	agreement	NOUN
ftr-376	484	16	procedure	procedure	NOUN
ftr-376	484	17	…	…	PUNCT
ftr-376	484	18	however	however	ADV
ftr-376	484	19	,	,	PUNCT
ftr-376	484	20	[	[	X
ftr-376	484	21	t]he	t]he	ADJ
ftr-376	484	22	taxpayer	taxpayer	NOUN
ftr-376	484	23	is	be	AUX
ftr-376	484	24	72	72	NUM
ftr-376	484	25	.	.	PUNCT
ftr-376	485	1	see	see	VERB
ftr-376	485	2	koch	koch	PROPN
ftr-376	485	3	,	,	PUNCT
ftr-376	485	4	supra	supra	PROPN
ftr-376	485	5	note	note	PROPN
ftr-376	485	6	8	8	NUM
ftr-376	485	7	,	,	PUNCT
ftr-376	485	8	at	at	ADP
ftr-376	485	9	327	327	NUM
ftr-376	485	10	73	73	NUM
ftr-376	485	11	.	.	PUNCT
ftr-376	486	1	see	see	VERB
ftr-376	486	2	koch	koch	PROPN
ftr-376	486	3	,	,	PUNCT
ftr-376	486	4	supra	supra	PROPN
ftr-376	486	5	note	note	PROPN
ftr-376	486	6	8	8	NUM
ftr-376	486	7	,	,	PUNCT
ftr-376	486	8	at	at	ADP
ftr-376	486	9	190	190	NUM
ftr-376	486	10	-	-	SYM
ftr-376	486	11	191	191	NUM
ftr-376	486	12	.	.	PUNCT
ftr-376	487	1	(	(	PUNCT
ftr-376	487	2	enumerating	enumerate	VERB
ftr-376	487	3	the	the	DET
ftr-376	487	4	circumstances	circumstance	NOUN
ftr-376	487	5	under	under	ADP
ftr-376	487	6	which	which	PRON
ftr-376	487	7	the	the	DET
ftr-376	487	8	competent	competent	ADJ
ftr-376	487	9	authority	authority	NOUN
ftr-376	487	10	will	will	AUX
ftr-376	487	11	usually	usually	ADV
ftr-376	487	12	refuse	refuse	VERB
ftr-376	487	13	to	to	PART
ftr-376	487	14	initiate	initiate	VERB
ftr-376	487	15	the	the	DET
ftr-376	487	16	map	map	NOUN
ftr-376	487	17	negotiations	negotiation	NOUN
ftr-376	487	18	.	.	PUNCT
ftr-376	487	19	)	)	PUNCT
ftr-376	488	1	74	74	NUM
ftr-376	488	2	.	.	PUNCT
ftr-376	489	1	taxation	taxation	NOUN
ftr-376	489	2	ruling	rule	VERB
ftr-376	489	3	2000/16	2000/16	NUM
ftr-376	489	4	is	be	AUX
ftr-376	489	5	available	available	ADJ
ftr-376	489	6	at	at	ADP
ftr-376	489	7	http://law.ato.gov.au	http://law.ato.gov.au	PROPN
ftr-376	489	8	.	.	PUNCT
ftr-376	490	1	section	section	NOUN
ftr-376	490	2	4.4	4.4	NUM
ftr-376	490	3	states	state	NOUN
ftr-376	490	4	that	that	PRON
ftr-376	490	5	stage	stage	VERB
ftr-376	490	6	one	one	NUM
ftr-376	490	7	of	of	ADP
ftr-376	490	8	the	the	DET
ftr-376	490	9	consideration	consideration	NOUN
ftr-376	490	10	process	process	NOUN
ftr-376	490	11	is	be	AUX
ftr-376	490	12	divided	divide	VERB
ftr-376	490	13	into	into	ADP
ftr-376	490	14	three	three	NUM
ftr-376	490	15	elements	element	NOUN
ftr-376	490	16	,	,	PUNCT
ftr-376	490	17	the	the	DET
ftr-376	490	18	second	second	NOUN
ftr-376	490	19	of	of	ADP
ftr-376	490	20	which	which	PRON
ftr-376	490	21	is	be	AUX
ftr-376	490	22	“	"	PUNCT
ftr-376	490	23	consideration	consideration	NOUN
ftr-376	490	24	by	by	ADP
ftr-376	490	25	the	the	DET
ftr-376	490	26	competent	competent	ADJ
ftr-376	490	27	authority	authority	NOUN
ftr-376	490	28	whether	whether	SCONJ
ftr-376	490	29	the	the	DET
ftr-376	490	30	case	case	NOUN
ftr-376	490	31	presented	present	VERB
ftr-376	490	32	is	be	AUX
ftr-376	490	33	justified	justify	VERB
ftr-376	490	34	.	.	PUNCT
ftr-376	490	35	”	"	PUNCT
ftr-376	491	1	75	75	NUM
ftr-376	491	2	.	.	PUNCT
ftr-376	492	1	see	see	VERB
ftr-376	492	2	fernando	fernando	PROPN
ftr-376	492	3	serrano	serrano	PROPN
ftr-376	492	4	antόn	antόn	NOUN
ftr-376	492	5	,	,	PUNCT
ftr-376	492	6	settlements	settlement	NOUN
ftr-376	492	7	of	of	ADP
ftr-376	492	8	disputes	dispute	NOUN
ftr-376	492	9	in	in	ADP
ftr-376	492	10	spanish	spanish	ADJ
ftr-376	492	11	tax	tax	NOUN
ftr-376	492	12	treaty	treaty	NOUN
ftr-376	492	13	law	law	NOUN
ftr-376	492	14	,	,	PUNCT
ftr-376	492	15	in	in	ADP
ftr-376	492	16	settlement	settlement	NOUN
ftr-376	492	17	of	of	ADP
ftr-376	492	18	disputes	dispute	NOUN
ftr-376	492	19	in	in	ADP
ftr-376	492	20	tax	tax	NOUN
ftr-376	492	21	treaty	treaty	NOUN
ftr-376	492	22	law	law	NOUN
ftr-376	492	23	,	,	PUNCT
ftr-376	492	24	supra	supra	PROPN
ftr-376	492	25	note	note	NOUN
ftr-376	492	26	14	14	NUM
ftr-376	492	27	at	at	ADP
ftr-376	492	28	427	427	NUM
ftr-376	492	29	.	.	PUNCT
ftr-376	493	1	76	76	NUM
ftr-376	493	2	.	.	PUNCT
ftr-376	494	1	i	i	PRON
ftr-376	494	2	d.	d.	PROPN
ftr-376	494	3	2009	2009	NUM
ftr-376	494	4	]	]	PUNCT
ftr-376	494	5	mandatory	mandatory	ADJ
ftr-376	494	6	arbitration	arbitration	NOUN
ftr-376	494	7	of	of	ADP
ftr-376	494	8	international	international	ADJ
ftr-376	494	9	tax	tax	NOUN
ftr-376	494	10	disputes	dispute	NOUN
ftr-376	494	11	729	729	NUM
ftr-376	494	12	allowed	allow	VERB
ftr-376	494	13	to	to	PART
ftr-376	494	14	challenge	challenge	VERB
ftr-376	494	15	this	this	DET
ftr-376	494	16	refusal	refusal	NOUN
ftr-376	494	17	before	before	ADP
ftr-376	494	18	courts	court	NOUN
ftr-376	494	19	or	or	CCONJ
ftr-376	494	20	administrative	administrative	ADJ
ftr-376	494	21	bodies	body	NOUN
ftr-376	494	22	since	since	SCONJ
ftr-376	494	23	there	there	PRON
ftr-376	494	24	is	be	VERB
ftr-376	494	25	a	a	DET
ftr-376	494	26	deed	deed	NOUN
ftr-376	494	27	to	to	PART
ftr-376	494	28	challenge.77	challenge.77	VERB
ftr-376	494	29	this	this	DET
ftr-376	494	30	position	position	NOUN
ftr-376	494	31	was	be	AUX
ftr-376	494	32	upheld	uphold	VERB
ftr-376	494	33	by	by	ADP
ftr-376	494	34	the	the	DET
ftr-376	494	35	high	high	ADJ
ftr-376	494	36	courts	court	NOUN
ftr-376	494	37	of	of	ADP
ftr-376	494	38	spain	spain	PROPN
ftr-376	494	39	.	.	PUNCT
ftr-376	495	1	the	the	DET
ftr-376	495	2	spanish	spanish	ADJ
ftr-376	495	3	tax	tax	NOUN
ftr-376	495	4	courts	court	NOUN
ftr-376	495	5	’	'	PUNCT
ftr-376	495	6	approach	approach	NOUN
ftr-376	495	7	was	be	AUX
ftr-376	495	8	examined	examine	VERB
ftr-376	495	9	by	by	ADP
ftr-376	495	10	jose	jose	PROPN
ftr-376	495	11	calderόn.78	calderόn.78	PROPN
ftr-376	495	12	he	he	PRON
ftr-376	495	13	addresses	address	VERB
ftr-376	495	14	two	two	NUM
ftr-376	495	15	different	different	ADJ
ftr-376	495	16	rulings	ruling	NOUN
ftr-376	495	17	,	,	PUNCT
ftr-376	495	18	from	from	ADP
ftr-376	495	19	the	the	DET
ftr-376	495	20	supreme	supreme	PROPN
ftr-376	495	21	court	court	PROPN
ftr-376	495	22	of	of	ADP
ftr-376	495	23	spain	spain	PROPN
ftr-376	495	24	and	and	CCONJ
ftr-376	495	25	another	another	DET
ftr-376	495	26	high	high	ADJ
ftr-376	495	27	court	court	NOUN
ftr-376	495	28	(	(	PUNCT
ftr-376	495	29	audiencia	audiencia	PROPN
ftr-376	495	30	nacional	nacional	PROPN
ftr-376	495	31	)	)	PUNCT
ftr-376	495	32	,	,	PUNCT
ftr-376	495	33	that	that	SCONJ
ftr-376	495	34	he	he	PRON
ftr-376	495	35	believes	believe	VERB
ftr-376	495	36	to	to	PART
ftr-376	495	37	have	have	AUX
ftr-376	495	38	opened	open	VERB
ftr-376	495	39	the	the	DET
ftr-376	495	40	door	door	NOUN
ftr-376	495	41	to	to	ADP
ftr-376	495	42	the	the	DET
ftr-376	495	43	judicial	judicial	ADJ
ftr-376	495	44	review	review	NOUN
ftr-376	495	45	of	of	ADP
ftr-376	495	46	spanish	spanish	ADJ
ftr-376	495	47	competent	competent	ADJ
ftr-376	495	48	authority	authority	NOUN
ftr-376	495	49	decisions.79	decisions.79	NOUN
ftr-376	495	50	in	in	ADP
ftr-376	495	51	calderón	calderón	NOUN
ftr-376	495	52	’s	’s	PART
ftr-376	495	53	view	view	NOUN
ftr-376	495	54	,	,	PUNCT
ftr-376	495	55	these	these	DET
ftr-376	495	56	rulings	ruling	NOUN
ftr-376	495	57	are	be	AUX
ftr-376	495	58	positive	positive	ADJ
ftr-376	495	59	because	because	SCONJ
ftr-376	495	60	they	they	PRON
ftr-376	495	61	acknowledge	acknowledge	VERB
ftr-376	495	62	that	that	SCONJ
ftr-376	495	63	the	the	DET
ftr-376	495	64	competent	competent	ADJ
ftr-376	495	65	authority	authority	NOUN
ftr-376	495	66	’s	’s	PART
ftr-376	495	67	administrative	administrative	ADJ
ftr-376	495	68	decision	decision	NOUN
ftr-376	495	69	is	be	AUX
ftr-376	495	70	subject	subject	ADJ
ftr-376	495	71	to	to	ADP
ftr-376	495	72	judicial	judicial	ADJ
ftr-376	495	73	review	review	NOUN
ftr-376	495	74	,	,	PUNCT
ftr-376	495	75	something	something	PRON
ftr-376	495	76	that	that	PRON
ftr-376	495	77	was	be	AUX
ftr-376	495	78	not	not	PART
ftr-376	495	79	that	that	ADV
ftr-376	495	80	clear	clear	ADJ
ftr-376	495	81	before	before	ADP
ftr-376	495	82	these	these	DET
ftr-376	495	83	rulings	ruling	NOUN
ftr-376	495	84	.	.	PUNCT
ftr-376	496	1	nevertheless	nevertheless	ADV
ftr-376	496	2	,	,	PUNCT
ftr-376	496	3	calderón	calderón	NOUN
ftr-376	496	4	acknowledges	acknowledge	VERB
ftr-376	496	5	that	that	SCONJ
ftr-376	496	6	the	the	DET
ftr-376	496	7	spanish	spanish	ADJ
ftr-376	496	8	courts	court	NOUN
ftr-376	496	9	should	should	AUX
ftr-376	496	10	take	take	VERB
ftr-376	496	11	into	into	ADP
ftr-376	496	12	account	account	NOUN
ftr-376	496	13	not	not	PART
ftr-376	496	14	only	only	ADV
ftr-376	496	15	the	the	DET
ftr-376	496	16	taxpayers	taxpayer	NOUN
ftr-376	496	17	’	’	PART
ftr-376	496	18	legitimate	legitimate	ADJ
ftr-376	496	19	interests	interest	NOUN
ftr-376	496	20	“	"	PUNCT
ftr-376	496	21	but	but	CCONJ
ftr-376	496	22	also	also	ADV
ftr-376	496	23	the	the	DET
ftr-376	496	24	‘	'	PUNCT
ftr-376	496	25	tax	tax	NOUN
ftr-376	496	26	policy	policy	NOUN
ftr-376	496	27	’	'	PUNCT
ftr-376	496	28	reasons	reason	NOUN
ftr-376	496	29	underlying	underlie	VERB
ftr-376	496	30	in	in	ADP
ftr-376	496	31	the	the	DET
ftr-376	496	32	decision	decision	NOUN
ftr-376	496	33	of	of	ADP
ftr-376	496	34	the	the	DET
ftr-376	496	35	competent	competent	ADJ
ftr-376	496	36	authority	authority	NOUN
ftr-376	496	37	denying	deny	VERB
ftr-376	496	38	the	the	DET
ftr-376	496	39	setting	setting	NOUN
ftr-376	496	40	in	in	ADP
ftr-376	496	41	motion	motion	NOUN
ftr-376	496	42	of	of	ADP
ftr-376	496	43	the	the	DET
ftr-376	496	44	mutual	mutual	ADJ
ftr-376	496	45	agreement	agreement	NOUN
ftr-376	496	46	procedure	procedure	NOUN
ftr-376	496	47	…	…	PUNCT
ftr-376	496	48	.”80	.”80	PROPN
ftr-376	496	49	in	in	ADP
ftr-376	496	50	the	the	DET
ftr-376	496	51	above	above	ADJ
ftr-376	496	52	mentioned	mention	VERB
ftr-376	496	53	rulings	ruling	NOUN
ftr-376	496	54	,	,	PUNCT
ftr-376	496	55	both	both	CCONJ
ftr-376	496	56	the	the	DET
ftr-376	496	57	spanish	spanish	ADJ
ftr-376	496	58	supreme	supreme	PROPN
ftr-376	496	59	court	court	PROPN
ftr-376	496	60	and	and	CCONJ
ftr-376	496	61	the	the	DET
ftr-376	496	62	audiencia	audiencia	PROPN
ftr-376	496	63	nacional	nacional	PROPN
ftr-376	496	64	upheld	uphold	VERB
ftr-376	496	65	the	the	DET
ftr-376	496	66	competent	competent	ADJ
ftr-376	496	67	authority	authority	NOUN
ftr-376	496	68	’s	’s	PART
ftr-376	496	69	decision	decision	NOUN
ftr-376	496	70	not	not	PART
ftr-376	496	71	to	to	PART
ftr-376	496	72	initiate	initiate	VERB
ftr-376	496	73	map	map	NOUN
ftr-376	496	74	.	.	PUNCT
ftr-376	497	1	the	the	DET
ftr-376	497	2	audiencia	audiencia	PROPN
ftr-376	497	3	nacional	nacional	PROPN
ftr-376	497	4	ruled	rule	VERB
ftr-376	497	5	that	that	SCONJ
ftr-376	497	6	the	the	DET
ftr-376	497	7	tax	tax	NOUN
ftr-376	497	8	conflict	conflict	NOUN
ftr-376	497	9	was	be	AUX
ftr-376	497	10	an	an	DET
ftr-376	497	11	internal	internal	ADJ
ftr-376	497	12	issue	issue	NOUN
ftr-376	497	13	that	that	PRON
ftr-376	497	14	does	do	AUX
ftr-376	497	15	not	not	PART
ftr-376	497	16	concern	concern	VERB
ftr-376	497	17	either	either	CCONJ
ftr-376	497	18	the	the	DET
ftr-376	497	19	interpretation	interpretation	NOUN
ftr-376	497	20	or	or	CCONJ
ftr-376	497	21	the	the	DET
ftr-376	497	22	application	application	NOUN
ftr-376	497	23	of	of	ADP
ftr-376	497	24	the	the	DET
ftr-376	497	25	itt	itt	PROPN
ftr-376	497	26	.	.	PUNCT
ftr-376	498	1	the	the	DET
ftr-376	498	2	supreme	supreme	PROPN
ftr-376	498	3	court	court	PROPN
ftr-376	498	4	found	find	VERB
ftr-376	498	5	that	that	SCONJ
ftr-376	498	6	the	the	DET
ftr-376	498	7	tax	tax	NOUN
ftr-376	498	8	conflict	conflict	NOUN
ftr-376	498	9	between	between	ADP
ftr-376	498	10	the	the	DET
ftr-376	498	11	taxpayers	taxpayer	NOUN
ftr-376	498	12	and	and	CCONJ
ftr-376	498	13	the	the	DET
ftr-376	498	14	tax	tax	NOUN
ftr-376	498	15	administration	administration	NOUN
ftr-376	498	16	did	do	AUX
ftr-376	498	17	not	not	PART
ftr-376	498	18	have	have	VERB
ftr-376	498	19	international	international	ADJ
ftr-376	498	20	relevance	relevance	NOUN
ftr-376	498	21	;	;	PUNCT
ftr-376	498	22	that	that	PRON
ftr-376	498	23	is	is	ADV
ftr-376	498	24	,	,	PUNCT
ftr-376	498	25	the	the	DET
ftr-376	498	26	controversy	controversy	NOUN
ftr-376	498	27	did	do	AUX
ftr-376	498	28	not	not	PART
ftr-376	498	29	involve	involve	VERB
ftr-376	498	30	either	either	CCONJ
ftr-376	498	31	the	the	DET
ftr-376	498	32	interpretation	interpretation	NOUN
ftr-376	498	33	or	or	CCONJ
ftr-376	498	34	the	the	DET
ftr-376	498	35	application	application	NOUN
ftr-376	498	36	of	of	ADP
ftr-376	498	37	the	the	DET
ftr-376	498	38	provisions	provision	NOUN
ftr-376	498	39	of	of	ADP
ftr-376	498	40	the	the	DET
ftr-376	498	41	spain	spain	PROPN
ftr-376	498	42	-	-	PUNCT
ftr-376	498	43	austria	austria	PROPN
ftr-376	498	44	itt.81	itt.81	PROPN
ftr-376	498	45	77	77	NUM
ftr-376	498	46	.	.	PUNCT
ftr-376	499	1	i	i	PRON
ftr-376	499	2	d.	d.	VERB
ftr-376	499	3	at	at	ADP
ftr-376	499	4	431	431	NUM
ftr-376	499	5	-	-	SYM
ftr-376	499	6	32	32	NUM
ftr-376	499	7	(	(	PUNCT
ftr-376	499	8	emphasis	emphasis	NOUN
ftr-376	499	9	added	add	VERB
ftr-376	499	10	.	.	PUNCT
ftr-376	499	11	)	)	PUNCT
ftr-376	500	1	78	78	NUM
ftr-376	500	2	.	.	PUNCT
ftr-376	501	1	see	see	VERB
ftr-376	501	2	jose	jose	PROPN
ftr-376	501	3	m.	m.	PROPN
ftr-376	501	4	calderόn	calderόn	NOUN
ftr-376	501	5	,	,	PUNCT
ftr-376	501	6	the	the	DET
ftr-376	501	7	taxpayer	taxpayer	NOUN
ftr-376	501	8	’s	’s	PART
ftr-376	501	9	right	right	NOUN
ftr-376	501	10	to	to	PART
ftr-376	501	11	set	set	VERB
ftr-376	501	12	the	the	DET
ftr-376	501	13	‘	'	PUNCT
ftr-376	501	14	mutual	mutual	ADJ
ftr-376	501	15	agreement	agreement	NOUN
ftr-376	501	16	procedure	procedure	NOUN
ftr-376	501	17	’	'	PUNCT
ftr-376	501	18	in	in	ADP
ftr-376	501	19	motion	motion	NOUN
ftr-376	501	20	:	:	PUNCT
ftr-376	501	21	the	the	DET
ftr-376	501	22	spanish	spanish	ADJ
ftr-376	501	23	tax	tax	NOUN
ftr-376	501	24	court	court	NOUN
ftr-376	501	25	’s	’s	PART
ftr-376	501	26	approach	approach	NOUN
ftr-376	501	27	,	,	PUNCT
ftr-376	501	28	29	29	NUM
ftr-376	501	29	intertax	intertax	NOUN
ftr-376	501	30	362	362	NUM
ftr-376	501	31	(	(	PUNCT
ftr-376	501	32	2001	2001	NUM
ftr-376	501	33	)	)	PUNCT
ftr-376	501	34	.	.	PUNCT
ftr-376	502	1	79	79	NUM
ftr-376	502	2	.	.	PUNCT
ftr-376	503	1	i	i	PRON
ftr-376	503	2	d.	d.	PROPN
ftr-376	503	3	,	,	PUNCT
ftr-376	503	4	at	at	ADP
ftr-376	503	5	364	364	NUM
ftr-376	503	6	:	:	PUNCT
ftr-376	503	7	it	it	PRON
ftr-376	503	8	can	can	AUX
ftr-376	503	9	be	be	AUX
ftr-376	503	10	said	say	VERB
ftr-376	503	11	that	that	SCONJ
ftr-376	503	12	as	as	SCONJ
ftr-376	503	13	a	a	DET
ftr-376	503	14	consequence	consequence	NOUN
ftr-376	503	15	of	of	ADP
ftr-376	503	16	these	these	DET
ftr-376	503	17	rulings	ruling	NOUN
ftr-376	503	18	taxpayers	taxpayer	NOUN
ftr-376	503	19	’	’	PART
ftr-376	503	20	rights	right	NOUN
ftr-376	503	21	deriving	derive	VERB
ftr-376	503	22	from	from	ADP
ftr-376	503	23	the	the	DET
ftr-376	503	24	tax	tax	NOUN
ftr-376	503	25	treaties	treaty	NOUN
ftr-376	503	26	are	be	AUX
ftr-376	503	27	strengthened	strengthen	VERB
ftr-376	503	28	;	;	PUNCT
ftr-376	503	29	any	any	DET
ftr-376	503	30	taxpayer	taxpayer	NOUN
ftr-376	503	31	who	who	PRON
ftr-376	503	32	considers	consider	VERB
ftr-376	503	33	that	that	SCONJ
ftr-376	503	34	the	the	DET
ftr-376	503	35	actions	action	NOUN
ftr-376	503	36	of	of	ADP
ftr-376	503	37	the	the	DET
ftr-376	503	38	spanish	spanish	ADJ
ftr-376	503	39	tax	tax	PROPN
ftr-376	503	40	administration	administration	NOUN
ftr-376	503	41	constitute	constitute	VERB
ftr-376	503	42	taxation	taxation	NOUN
ftr-376	503	43	which	which	PRON
ftr-376	503	44	is	be	AUX
ftr-376	503	45	not	not	PART
ftr-376	503	46	in	in	ADP
ftr-376	503	47	accordance	accordance	NOUN
ftr-376	503	48	with	with	ADP
ftr-376	503	49	a	a	DET
ftr-376	503	50	tax	tax	NOUN
ftr-376	503	51	treaty	treaty	NOUN
ftr-376	503	52	can	can	AUX
ftr-376	503	53	file	file	VERB
ftr-376	503	54	an	an	DET
ftr-376	503	55	application	application	NOUN
ftr-376	503	56	to	to	PART
ftr-376	503	57	set	set	VERB
ftr-376	503	58	in	in	ADP
ftr-376	503	59	motion	motion	NOUN
ftr-376	503	60	the	the	DET
ftr-376	503	61	mutual	mutual	ADJ
ftr-376	503	62	agreement	agreement	NOUN
ftr-376	503	63	procedure	procedure	NOUN
ftr-376	503	64	.	.	PUNCT
ftr-376	504	1	the	the	DET
ftr-376	504	2	spanish	spanish	ADJ
ftr-376	504	3	competent	competent	ADJ
ftr-376	504	4	authority	authority	NOUN
ftr-376	504	5	can	can	AUX
ftr-376	504	6	not	not	PART
ftr-376	504	7	deny	deny	VERB
ftr-376	504	8	such	such	ADJ
ftr-376	504	9	claim	claim	NOUN
ftr-376	504	10	without	without	ADP
ftr-376	504	11	having	have	VERB
ftr-376	504	12	a	a	DET
ftr-376	504	13	legitimate	legitimate	ADJ
ftr-376	504	14	reason	reason	NOUN
ftr-376	504	15	;	;	PUNCT
ftr-376	504	16	the	the	DET
ftr-376	504	17	fact	fact	NOUN
ftr-376	504	18	that	that	SCONJ
ftr-376	504	19	the	the	DET
ftr-376	504	20	decision	decision	NOUN
ftr-376	504	21	of	of	ADP
ftr-376	504	22	the	the	DET
ftr-376	504	23	competent	competent	ADJ
ftr-376	504	24	authority	authority	NOUN
ftr-376	504	25	can	can	AUX
ftr-376	504	26	be	be	AUX
ftr-376	504	27	subjected	subject	VERB
ftr-376	504	28	to	to	ADP
ftr-376	504	29	judicial	judicial	ADJ
ftr-376	504	30	review	review	NOUN
ftr-376	504	31	can	can	AUX
ftr-376	504	32	exert	exert	VERB
ftr-376	504	33	an	an	DET
ftr-376	504	34	important	important	ADJ
ftr-376	504	35	influence	influence	NOUN
ftr-376	504	36	in	in	ADP
ftr-376	504	37	order	order	NOUN
ftr-376	504	38	to	to	PART
ftr-376	504	39	limit	limit	VERB
ftr-376	504	40	the	the	DET
ftr-376	504	41	discretion	discretion	NOUN
ftr-376	504	42	of	of	ADP
ftr-376	504	43	the	the	DET
ftr-376	504	44	competent	competent	ADJ
ftr-376	504	45	authority	authority	NOUN
ftr-376	504	46	when	when	SCONJ
ftr-376	504	47	deciding	decide	VERB
ftr-376	504	48	whether	whether	SCONJ
ftr-376	504	49	or	or	CCONJ
ftr-376	504	50	not	not	PART
ftr-376	504	51	a	a	DET
ftr-376	504	52	‘	'	PUNCT
ftr-376	504	53	legitimate	legitimate	ADJ
ftr-376	504	54	reason	reason	NOUN
ftr-376	504	55	’	'	PUNCT
ftr-376	504	56	is	be	AUX
ftr-376	504	57	met	meet	VERB
ftr-376	504	58	.	.	PUNCT
ftr-376	505	1	80	80	NUM
ftr-376	505	2	.	.	PUNCT
ftr-376	506	1	i	i	PRON
ftr-376	506	2	d.	d.	PROPN
ftr-376	506	3	,	,	PUNCT
ftr-376	506	4	at	at	ADP
ftr-376	506	5	364	364	NUM
ftr-376	506	6	(	(	PUNCT
ftr-376	506	7	citation	citation	NOUN
ftr-376	506	8	omitted	omit	VERB
ftr-376	506	9	)	)	PUNCT
ftr-376	506	10	.	.	PUNCT
ftr-376	507	1	81	81	NUM
ftr-376	507	2	.	.	PUNCT
ftr-376	508	1	i	i	PRON
ftr-376	508	2	d.	d.	PROPN
ftr-376	508	3	,	,	PUNCT
ftr-376	508	4	at	at	ADP
ftr-376	508	5	363	363	NUM
ftr-376	508	6	-	-	SYM
ftr-376	508	7	64	64	NUM
ftr-376	508	8	.	.	PUNCT
ftr-376	509	1	the	the	DET
ftr-376	509	2	tax	tax	NOUN
ftr-376	509	3	conflicts	conflict	NOUN
ftr-376	509	4	involved	involve	VERB
ftr-376	509	5	in	in	ADP
ftr-376	509	6	each	each	PRON
ftr-376	509	7	of	of	ADP
ftr-376	509	8	the	the	DET
ftr-376	509	9	cases	case	NOUN
ftr-376	509	10	concerned	concern	VERB
ftr-376	509	11	the	the	DET
ftr-376	509	12	taxation	taxation	NOUN
ftr-376	509	13	applicable	applicable	ADJ
ftr-376	509	14	to	to	ADP
ftr-376	509	15	a	a	DET
ftr-376	509	16	typical	typical	ADJ
ftr-376	509	17	interest	interest	NOUN
ftr-376	509	18	stripping	strip	VERB
ftr-376	509	19	transaction	transaction	NOUN
ftr-376	509	20	in	in	ADP
ftr-376	509	21	which	which	PRON
ftr-376	509	22	the	the	DET
ftr-376	509	23	taxpayers	taxpayer	NOUN
ftr-376	509	24	bought	buy	VERB
ftr-376	509	25	.	.	PUNCT
ftr-376	509	26	.	.	PUNCT
ftr-376	509	27	.	.	PUNCT
ftr-376	510	1	[	[	X
ftr-376	510	2	austrian	austrian	ADJ
ftr-376	510	3	bonds	bond	NOUN
ftr-376	510	4	]	]	PUNCT
ftr-376	510	5	and	and	CCONJ
ftr-376	510	6	sold	sell	VERB
ftr-376	510	7	them	they	PRON
ftr-376	510	8	just	just	ADV
ftr-376	510	9	after	after	ADP
ftr-376	510	10	collecting	collect	VERB
ftr-376	510	11	the	the	DET
ftr-376	510	12	interest	interest	NOUN
ftr-376	510	13	derived	derive	VERB
ftr-376	510	14	from	from	ADP
ftr-376	510	15	the	the	DET
ftr-376	510	16	securities	security	NOUN
ftr-376	510	17	;	;	PUNCT
ftr-376	510	18	according	accord	VERB
ftr-376	510	19	to	to	ADP
ftr-376	510	20	the	the	DET
ftr-376	510	21	spain	spain	PROPN
ftr-376	510	22	-	-	PUNCT
ftr-376	510	23	austria	austria	PROPN
ftr-376	510	24	tax	tax	PROPN
ftr-376	510	25	treaty	treaty	NOUN
ftr-376	510	26	the	the	DET
ftr-376	510	27	interest	interest	NOUN
ftr-376	510	28	730	730	NUM
ftr-376	510	29	florida	florida	PROPN
ftr-376	510	30	tax	tax	NOUN
ftr-376	510	31	review	review	NOUN
ftr-376	510	32	[	[	X
ftr-376	510	33	vol	vol	NOUN
ftr-376	510	34	.	.	PUNCT
ftr-376	510	35	9:8	9:8	NUM
ftr-376	511	1	these	these	DET
ftr-376	511	2	examples	example	NOUN
ftr-376	511	3	clarify	clarify	VERB
ftr-376	511	4	that	that	SCONJ
ftr-376	511	5	a	a	DET
ftr-376	511	6	taxpayer	taxpayer	NOUN
ftr-376	511	7	does	do	AUX
ftr-376	511	8	not	not	PART
ftr-376	511	9	have	have	VERB
ftr-376	511	10	a	a	DET
ftr-376	511	11	right	right	NOUN
ftr-376	511	12	to	to	PART
ftr-376	511	13	cause	cause	VERB
ftr-376	511	14	the	the	DET
ftr-376	511	15	initiation	initiation	NOUN
ftr-376	511	16	of	of	ADP
ftr-376	511	17	competent	competent	ADJ
ftr-376	511	18	authority	authority	NOUN
ftr-376	511	19	negotiations	negotiation	NOUN
ftr-376	511	20	,	,	PUNCT
ftr-376	511	21	and	and	CCONJ
ftr-376	511	22	that	that	SCONJ
ftr-376	511	23	in	in	ADP
ftr-376	511	24	certain	certain	ADJ
ftr-376	511	25	cases	case	NOUN
ftr-376	511	26	the	the	DET
ftr-376	511	27	request	request	NOUN
ftr-376	511	28	for	for	ADP
ftr-376	511	29	map	map	NOUN
ftr-376	511	30	assistance	assistance	NOUN
ftr-376	511	31	will	will	AUX
ftr-376	511	32	be	be	AUX
ftr-376	511	33	denied	deny	VERB
ftr-376	511	34	.	.	PUNCT
ftr-376	512	1	9	9	X
ftr-376	512	2	.	.	X
ftr-376	513	1	the	the	DET
ftr-376	513	2	french	french	ADJ
ftr-376	513	3	view	view	NOUN
ftr-376	513	4	in	in	ADP
ftr-376	513	5	summarizing	summarize	VERB
ftr-376	513	6	the	the	DET
ftr-376	513	7	french	french	ADJ
ftr-376	513	8	tax	tax	NOUN
ftr-376	513	9	authority	authority	NOUN
ftr-376	513	10	’s	’s	PART
ftr-376	513	11	position	position	NOUN
ftr-376	513	12	on	on	ADP
ftr-376	513	13	this	this	DET
ftr-376	513	14	issue	issue	NOUN
ftr-376	513	15	,	,	PUNCT
ftr-376	513	16	which	which	PRON
ftr-376	513	17	follows	follow	VERB
ftr-376	513	18	the	the	DET
ftr-376	513	19	above	above	ADJ
ftr-376	513	20	mentioned	mention	VERB
ftr-376	513	21	trend	trend	NOUN
ftr-376	513	22	,	,	PUNCT
ftr-376	513	23	hugues	hugue	NOUN
ftr-376	513	24	perdriel	perdriel	NOUN
ftr-376	513	25	-	-	PUNCT
ftr-376	513	26	vaissiёre	vaissiёre	NOUN
ftr-376	513	27	states	state	NOUN
ftr-376	513	28	,	,	PUNCT
ftr-376	513	29	the	the	DET
ftr-376	513	30	practice	practice	NOUN
ftr-376	513	31	is	be	AUX
ftr-376	513	32	to	to	PART
ftr-376	513	33	invoke	invoke	VERB
ftr-376	513	34	the	the	DET
ftr-376	513	35	competent	competent	ADJ
ftr-376	513	36	authority	authority	NOUN
ftr-376	513	37	procedure	procedure	NOUN
ftr-376	513	38	where	where	SCONJ
ftr-376	513	39	all	all	DET
ftr-376	513	40	the	the	DET
ftr-376	513	41	required	required	ADJ
ftr-376	513	42	conditions	condition	NOUN
ftr-376	513	43	are	be	AUX
ftr-376	513	44	met	meet	VERB
ftr-376	513	45	.	.	PUNCT
ftr-376	514	1	nonetheless	nonetheless	ADV
ftr-376	514	2	,	,	PUNCT
ftr-376	514	3	the	the	DET
ftr-376	514	4	tax	tax	NOUN
ftr-376	514	5	administration	administration	NOUN
ftr-376	514	6	remains	remain	VERB
ftr-376	514	7	entirely	entirely	ADV
ftr-376	514	8	free	free	ADJ
ftr-376	514	9	to	to	PART
ftr-376	514	10	refuse	refuse	VERB
ftr-376	514	11	to	to	PART
ftr-376	514	12	ask	ask	VERB
ftr-376	514	13	the	the	DET
ftr-376	514	14	foreign	foreign	ADJ
ftr-376	514	15	administration	administration	NOUN
ftr-376	514	16	to	to	PART
ftr-376	514	17	reach	reach	VERB
ftr-376	514	18	an	an	DET
ftr-376	514	19	agreement	agreement	NOUN
ftr-376	514	20	following	follow	VERB
ftr-376	514	21	the	the	DET
ftr-376	514	22	procedure	procedure	NOUN
ftr-376	514	23	…	…	PUNCT
ftr-376	514	24	.	.	PUNCT
ftr-376	515	1	aside	aside	ADV
ftr-376	515	2	from	from	ADP
ftr-376	515	3	this	this	DET
ftr-376	515	4	example	example	NOUN
ftr-376	515	5	(	(	PUNCT
ftr-376	515	6	referring	refer	VERB
ftr-376	515	7	to	to	ADP
ftr-376	515	8	the	the	DET
ftr-376	515	9	itt	itt	PROPN
ftr-376	515	10	with	with	ADP
ftr-376	515	11	italy	italy	PROPN
ftr-376	515	12	which	which	PRON
ftr-376	515	13	imposes	impose	VERB
ftr-376	515	14	an	an	DET
ftr-376	515	15	obligation	obligation	NOUN
ftr-376	515	16	to	to	PART
ftr-376	515	17	settle	settle	VERB
ftr-376	515	18	)	)	PUNCT
ftr-376	515	19	the	the	DET
ftr-376	515	20	taxpayer	taxpayer	NOUN
ftr-376	515	21	has	have	VERB
ftr-376	515	22	no	no	DET
ftr-376	515	23	means	mean	NOUN
ftr-376	515	24	of	of	ADP
ftr-376	515	25	forcing	force	VERB
ftr-376	515	26	the	the	DET
ftr-376	515	27	competent	competent	ADJ
ftr-376	515	28	authority	authority	NOUN
ftr-376	515	29	to	to	PART
ftr-376	515	30	start	start	VERB
ftr-376	515	31	a	a	DET
ftr-376	515	32	map.82	map.82	ADJ
ftr-376	515	33	10	10	NUM
ftr-376	515	34	.	.	PUNCT
ftr-376	516	1	the	the	DET
ftr-376	516	2	belgian	belgian	ADJ
ftr-376	516	3	view	view	NOUN
ftr-376	516	4	in	in	ADP
ftr-376	516	5	belgium	belgium	NOUN
ftr-376	516	6	,	,	PUNCT
ftr-376	516	7	the	the	DET
ftr-376	516	8	taxpayer	taxpayer	NOUN
ftr-376	516	9	’s	’s	PART
ftr-376	516	10	“	"	PUNCT
ftr-376	516	11	right	right	ADJ
ftr-376	516	12	”	"	PUNCT
ftr-376	516	13	to	to	PART
ftr-376	516	14	demand	demand	VERB
ftr-376	516	15	the	the	DET
ftr-376	516	16	initiation	initiation	NOUN
ftr-376	516	17	of	of	ADP
ftr-376	516	18	map	map	NOUN
ftr-376	516	19	seems	seem	VERB
ftr-376	516	20	to	to	PART
ftr-376	516	21	be	be	AUX
ftr-376	516	22	better	well	ADV
ftr-376	516	23	secured	secure	VERB
ftr-376	516	24	.	.	PUNCT
ftr-376	517	1	the	the	DET
ftr-376	517	2	fiscal	fiscal	ADJ
ftr-376	517	3	administration	administration	NOUN
ftr-376	517	4	has	have	VERB
ftr-376	517	5	no	no	DET
ftr-376	517	6	discretionary	discretionary	ADJ
ftr-376	517	7	power	power	NOUN
ftr-376	517	8	to	to	PART
ftr-376	517	9	veto	veto	NOUN
ftr-376	517	10	map	map	NOUN
ftr-376	517	11	.	.	PUNCT
ftr-376	518	1	the	the	DET
ftr-376	518	2	taxpayer	taxpayer	NOUN
ftr-376	518	3	’s	’s	PART
ftr-376	518	4	right	right	NOUN
ftr-376	518	5	is	be	AUX
ftr-376	518	6	safeguarded	safeguard	VERB
ftr-376	518	7	since	since	SCONJ
ftr-376	518	8	the	the	DET
ftr-376	518	9	request	request	NOUN
ftr-376	518	10	for	for	ADP
ftr-376	518	11	map	map	NOUN
ftr-376	518	12	assistance	assistance	NOUN
ftr-376	518	13	is	be	AUX
ftr-376	518	14	presented	present	VERB
ftr-376	518	15	to	to	ADP
ftr-376	518	16	the	the	DET
ftr-376	518	17	regional	regional	ADJ
ftr-376	518	18	director	director	NOUN
ftr-376	518	19	of	of	ADP
ftr-376	518	20	taxes	taxis	NOUN
ftr-376	518	21	against	against	ADP
ftr-376	518	22	whose	whose	DET
ftr-376	518	23	decision	decision	NOUN
ftr-376	518	24	the	the	DET
ftr-376	518	25	taxpayer	taxpayer	NOUN
ftr-376	518	26	can	can	AUX
ftr-376	518	27	appeal	appeal	VERB
ftr-376	518	28	before	before	ADP
ftr-376	518	29	the	the	DET
ftr-376	518	30	courts	court	NOUN
ftr-376	518	31	in	in	ADP
ftr-376	518	32	accordance	accordance	NOUN
ftr-376	518	33	with	with	ADP
ftr-376	518	34	domestic	domestic	ADJ
ftr-376	518	35	law.83	law.83	NOUN
ftr-376	518	36	was	be	AUX
ftr-376	518	37	exempt	exempt	ADJ
ftr-376	518	38	from	from	ADP
ftr-376	518	39	tax	tax	NOUN
ftr-376	518	40	in	in	ADP
ftr-376	518	41	both	both	DET
ftr-376	518	42	countries	country	NOUN
ftr-376	518	43	;	;	PUNCT
ftr-376	518	44	the	the	DET
ftr-376	518	45	taxpayers	taxpayer	NOUN
ftr-376	518	46	also	also	ADV
ftr-376	518	47	considered	consider	VERB
ftr-376	518	48	that	that	SCONJ
ftr-376	518	49	the	the	DET
ftr-376	518	50	capital	capital	NOUN
ftr-376	518	51	loss	loss	NOUN
ftr-376	518	52	which	which	PRON
ftr-376	518	53	resulted	result	VERB
ftr-376	518	54	from	from	ADP
ftr-376	518	55	the	the	DET
ftr-376	518	56	sales	sale	NOUN
ftr-376	518	57	of	of	ADP
ftr-376	518	58	the	the	DET
ftr-376	518	59	austrian	austrian	ADJ
ftr-376	518	60	bonds	bond	NOUN
ftr-376	518	61	had	have	VERB
ftr-376	518	62	to	to	PART
ftr-376	518	63	be	be	AUX
ftr-376	518	64	taken	take	VERB
ftr-376	518	65	into	into	ADP
ftr-376	518	66	account	account	NOUN
ftr-376	518	67	in	in	ADP
ftr-376	518	68	computing	compute	VERB
ftr-376	518	69	their	their	PRON
ftr-376	518	70	taxable	taxable	ADJ
ftr-376	518	71	income	income	NOUN
ftr-376	518	72	;	;	PUNCT
ftr-376	518	73	however	however	ADV
ftr-376	518	74	,	,	PUNCT
ftr-376	518	75	the	the	DET
ftr-376	518	76	tax	tax	NOUN
ftr-376	518	77	administration	administration	NOUN
ftr-376	518	78	denied	deny	VERB
ftr-376	518	79	the	the	DET
ftr-376	518	80	capital	capital	NOUN
ftr-376	518	81	loss	loss	NOUN
ftr-376	518	82	,	,	PUNCT
ftr-376	518	83	considering	consider	VERB
ftr-376	518	84	it	it	PRON
ftr-376	518	85	a	a	DET
ftr-376	518	86	sham	sham	NOUN
ftr-376	518	87	.	.	PUNCT
ftr-376	519	1	82	82	NUM
ftr-376	519	2	.	.	PUNCT
ftr-376	520	1	hugues	hugue	NOUN
ftr-376	520	2	perdriel	perdriel	PROPN
ftr-376	520	3	-	-	PUNCT
ftr-376	520	4	vaissiёre	vaissiёre	NOUN
ftr-376	520	5	,	,	PUNCT
ftr-376	520	6	settlement	settlement	NOUN
ftr-376	520	7	of	of	ADP
ftr-376	520	8	disputes	dispute	NOUN
ftr-376	520	9	in	in	ADP
ftr-376	520	10	french	french	ADJ
ftr-376	520	11	tax	tax	NOUN
ftr-376	520	12	treaty	treaty	NOUN
ftr-376	520	13	law	law	NOUN
ftr-376	520	14	,	,	PUNCT
ftr-376	520	15	in	in	ADP
ftr-376	520	16	settlement	settlement	NOUN
ftr-376	520	17	of	of	ADP
ftr-376	520	18	disputes	dispute	NOUN
ftr-376	520	19	in	in	ADP
ftr-376	520	20	tax	tax	NOUN
ftr-376	520	21	treaty	treaty	NOUN
ftr-376	520	22	law	law	NOUN
ftr-376	520	23	,	,	PUNCT
ftr-376	520	24	supra	supra	PROPN
ftr-376	520	25	note	note	PROPN
ftr-376	520	26	14	14	NUM
ftr-376	520	27	,	,	PUNCT
ftr-376	520	28	at	at	ADP
ftr-376	520	29	193	193	NUM
ftr-376	520	30	,	,	PUNCT
ftr-376	520	31	200	200	NUM
ftr-376	520	32	-	-	SYM
ftr-376	520	33	01	01	NUM
ftr-376	520	34	.	.	PUNCT
ftr-376	521	1	(	(	PUNCT
ftr-376	521	2	emphasis	emphasis	NOUN
ftr-376	521	3	added	add	VERB
ftr-376	521	4	)	)	PUNCT
ftr-376	521	5	.	.	PUNCT
ftr-376	522	1	perdriel	perdriel	PROPN
ftr-376	522	2	-	-	PUNCT
ftr-376	522	3	vaissiëre	vaissiëre	NOUN
ftr-376	522	4	goes	go	VERB
ftr-376	522	5	on	on	ADP
ftr-376	522	6	to	to	PART
ftr-376	522	7	note	note	VERB
ftr-376	522	8	that	that	SCONJ
ftr-376	522	9	the	the	DET
ftr-376	522	10	council	council	NOUN
ftr-376	522	11	of	of	ADP
ftr-376	522	12	state	state	PROPN
ftr-376	522	13	(	(	PUNCT
ftr-376	522	14	counseil	counseil	NOUN
ftr-376	522	15	d’etat	d’etat	NOUN
ftr-376	522	16	)	)	PUNCT
ftr-376	522	17	and	and	CCONJ
ftr-376	522	18	the	the	DET
ftr-376	522	19	administrative	administrative	ADJ
ftr-376	522	20	courts	court	NOUN
ftr-376	522	21	of	of	ADP
ftr-376	522	22	appeal	appeal	NOUN
ftr-376	522	23	have	have	AUX
ftr-376	522	24	always	always	ADV
ftr-376	522	25	had	have	VERB
ftr-376	522	26	this	this	DET
ftr-376	522	27	point	point	NOUN
ftr-376	522	28	of	of	ADP
ftr-376	522	29	view	view	NOUN
ftr-376	522	30	and	and	CCONJ
ftr-376	522	31	the	the	DET
ftr-376	522	32	sources	source	NOUN
ftr-376	522	33	thereof	thereof	ADV
ftr-376	522	34	.	.	PUNCT
ftr-376	523	1	83	83	NUM
ftr-376	523	2	.	.	PUNCT
ftr-376	524	1	see	see	VERB
ftr-376	524	2	koch	koch	PROPN
ftr-376	524	3	,	,	PUNCT
ftr-376	524	4	supra	supra	PROPN
ftr-376	524	5	note	note	PROPN
ftr-376	524	6	8	8	NUM
ftr-376	524	7	,	,	PUNCT
ftr-376	524	8	at	at	ADP
ftr-376	524	9	223	223	NUM
ftr-376	524	10	.	.	PUNCT
ftr-376	525	1	see	see	VERB
ftr-376	525	2	also	also	ADV
ftr-376	525	3	klaus	klaus	PROPN
ftr-376	525	4	vogel	vogel	PROPN
ftr-376	525	5	supra	supra	PROPN
ftr-376	525	6	note	note	PROPN
ftr-376	525	7	60	60	NUM
ftr-376	525	8	,	,	PUNCT
ftr-376	525	9	at	at	ADP
ftr-376	525	10	1367	1367	NUM
ftr-376	525	11	:	:	PUNCT
ftr-376	525	12	(	(	PUNCT
ftr-376	525	13	“	"	PUNCT
ftr-376	525	14	belgian	belgian	ADJ
ftr-376	525	15	law	law	NOUN
ftr-376	525	16	,	,	PUNCT
ftr-376	525	17	moreover	moreover	ADV
ftr-376	525	18	,	,	PUNCT
ftr-376	525	19	affords	afford	VERB
ftr-376	525	20	the	the	DET
ftr-376	525	21	taxpayer	taxpayer	NOUN
ftr-376	525	22	a	a	DET
ftr-376	525	23	legal	legal	ADJ
ftr-376	525	24	claim	claim	NOUN
ftr-376	525	25	to	to	PART
ftr-376	525	26	have	have	AUX
ftr-376	525	27	a	a	DET
ftr-376	525	28	mutual	mutual	ADJ
ftr-376	525	29	agreement	agreement	NOUN
ftr-376	525	30	procedure	procedure	NOUN
ftr-376	525	31	set	set	VERB
ftr-376	525	32	in	in	ADP
ftr-376	525	33	motion	motion	NOUN
ftr-376	525	34	.	.	PUNCT
ftr-376	525	35	”	"	PUNCT
ftr-376	525	36	)	)	PUNCT
ftr-376	526	1	(	(	PUNCT
ftr-376	526	2	emphasis	emphasis	NOUN
ftr-376	526	3	in	in	ADP
ftr-376	526	4	original	original	ADJ
ftr-376	526	5	,	,	PUNCT
ftr-376	526	6	citation	citation	NOUN
ftr-376	526	7	omitted	omit	VERB
ftr-376	526	8	)	)	PUNCT
ftr-376	526	9	.	.	PUNCT
ftr-376	527	1	see	see	VERB
ftr-376	527	2	also	also	ADV
ftr-376	527	3	luc	luc	PROPN
ftr-376	527	4	meeus	meeus	PROPN
ftr-376	527	5	,	,	PUNCT
ftr-376	527	6	settlements	settlement	NOUN
ftr-376	527	7	of	of	ADP
ftr-376	527	8	disputes	dispute	NOUN
ftr-376	527	9	in	in	ADP
ftr-376	527	10	belgian	belgian	ADJ
ftr-376	527	11	tax	tax	NOUN
ftr-376	527	12	treaty	treaty	NOUN
ftr-376	527	13	law	law	NOUN
ftr-376	527	14	,	,	PUNCT
ftr-376	527	15	in	in	ADP
ftr-376	527	16	settlement	settlement	NOUN
ftr-376	527	17	of	of	ADP
ftr-376	527	18	disputes	dispute	NOUN
ftr-376	527	19	in	in	ADP
ftr-376	527	20	tax	tax	NOUN
ftr-376	527	21	treaty	treaty	NOUN
ftr-376	527	22	law	law	NOUN
ftr-376	527	23	,	,	PUNCT
ftr-376	527	24	supra	supra	PROPN
ftr-376	527	25	note	note	PROPN
ftr-376	527	26	14	14	NUM
ftr-376	527	27	,	,	PUNCT
ftr-376	527	28	at	at	ADP
ftr-376	527	29	87	87	NUM
ftr-376	527	30	:	:	PUNCT
ftr-376	527	31	(	(	PUNCT
ftr-376	527	32	“	"	PUNCT
ftr-376	527	33	if	if	SCONJ
ftr-376	527	34	it	it	PRON
ftr-376	527	35	appears	appear	VERB
ftr-376	527	36	to	to	ADP
ftr-376	527	37	the	the	DET
ftr-376	527	38	competent	competent	ADJ
ftr-376	527	39	authority	authority	NOUN
ftr-376	527	40	of	of	ADP
ftr-376	527	41	the	the	DET
ftr-376	527	42	state	state	NOUN
ftr-376	527	43	where	where	SCONJ
ftr-376	527	44	the	the	DET
ftr-376	527	45	complaint	complaint	NOUN
ftr-376	527	46	was	be	AUX
ftr-376	527	47	filed	file	VERB
ftr-376	527	48	that	that	SCONJ
ftr-376	527	49	the	the	DET
ftr-376	527	50	taxation	taxation	NOUN
ftr-376	527	51	complained	complain	VERB
ftr-376	527	52	if	if	SCONJ
ftr-376	527	53	is	be	AUX
ftr-376	527	54	due	due	ADJ
ftr-376	527	55	,	,	PUNCT
ftr-376	527	56	wholly	wholly	ADV
ftr-376	527	57	or	or	CCONJ
ftr-376	527	58	in	in	ADP
ftr-376	527	59	part	part	NOUN
ftr-376	527	60	,	,	PUNCT
ftr-376	527	61	to	to	ADP
ftr-376	527	62	a	a	DET
ftr-376	527	63	measure	measure	NOUN
ftr-376	527	64	taken	take	VERB
ftr-376	527	65	in	in	ADP
ftr-376	527	66	the	the	DET
ftr-376	527	67	other	other	ADJ
ftr-376	527	68	state	state	NOUN
ftr-376	527	69	,	,	PUNCT
ftr-376	527	70	it	it	PRON
ftr-376	527	71	will	will	AUX
ftr-376	527	72	be	be	AUX
ftr-376	527	73	incumbent	incumbent	ADJ
ftr-376	527	74	on	on	ADP
ftr-376	527	75	it	it	PRON
ftr-376	527	76	to	to	PART
ftr-376	527	77	set	set	VERB
ftr-376	527	78	in	in	ADP
ftr-376	527	79	motion	motion	NOUN
ftr-376	527	80	the	the	DET
ftr-376	527	81	mutual	mutual	ADJ
ftr-376	527	82	agreement	agreement	NOUN
ftr-376	527	83	procedure	procedure	NOUN
ftr-376	527	84	proper	proper	ADJ
ftr-376	527	85	.	.	PUNCT
ftr-376	527	86	”	"	PUNCT
ftr-376	528	1	)	)	PUNCT
ftr-376	528	2	belgium	belgium	PROPN
ftr-376	528	3	’s	’s	PART
ftr-376	528	4	position	position	NOUN
ftr-376	528	5	is	be	AUX
ftr-376	528	6	2009	2009	NUM
ftr-376	528	7	]	]	PUNCT
ftr-376	528	8	mandatory	mandatory	ADJ
ftr-376	528	9	arbitration	arbitration	NOUN
ftr-376	528	10	of	of	ADP
ftr-376	528	11	international	international	ADJ
ftr-376	528	12	tax	tax	NOUN
ftr-376	528	13	disputes	dispute	NOUN
ftr-376	528	14	731	731	NUM
ftr-376	528	15	e.	e.	PROPN
ftr-376	528	16	summary	summary	NOUN
ftr-376	528	17	of	of	ADP
ftr-376	528	18	the	the	DET
ftr-376	528	19	possibilities	possibility	NOUN
ftr-376	528	20	and	and	CCONJ
ftr-376	528	21	preferred	preferred	ADJ
ftr-376	528	22	interpretation	interpretation	NOUN
ftr-376	528	23	:	:	PUNCT
ftr-376	528	24	it	it	PRON
ftr-376	528	25	is	be	AUX
ftr-376	528	26	beyond	beyond	ADP
ftr-376	528	27	the	the	DET
ftr-376	528	28	scope	scope	NOUN
ftr-376	528	29	of	of	ADP
ftr-376	528	30	this	this	DET
ftr-376	528	31	paper	paper	NOUN
ftr-376	528	32	to	to	PART
ftr-376	528	33	examine	examine	VERB
ftr-376	528	34	every	every	DET
ftr-376	528	35	state	state	NOUN
ftr-376	528	36	(	(	PUNCT
ftr-376	528	37	editor	editor	NOUN
ftr-376	528	38	:	:	PUNCT
ftr-376	528	39	no	no	DET
ftr-376	528	40	need	need	NOUN
ftr-376	528	41	to	to	PART
ftr-376	528	42	capitalize	capitalize	VERB
ftr-376	528	43	,	,	PUNCT
ftr-376	528	44	correct	correct	ADJ
ftr-376	528	45	?	?	PUNCT
ftr-376	528	46	)	)	PUNCT
ftr-376	528	47	and	and	CCONJ
ftr-376	528	48	its	its	PRON
ftr-376	528	49	internal	internal	ADJ
ftr-376	528	50	procedural	procedural	ADJ
ftr-376	528	51	rulings	ruling	NOUN
ftr-376	528	52	or	or	CCONJ
ftr-376	528	53	customary	customary	ADJ
ftr-376	528	54	laws	law	NOUN
ftr-376	528	55	regarding	regard	VERB
ftr-376	528	56	the	the	DET
ftr-376	528	57	duty	duty	NOUN
ftr-376	528	58	to	to	PART
ftr-376	528	59	initiate	initiate	VERB
ftr-376	528	60	map.84	map.84	PRON
ftr-376	528	61	the	the	DET
ftr-376	528	62	general	general	ADJ
ftr-376	528	63	trend	trend	NOUN
ftr-376	528	64	,	,	PUNCT
ftr-376	528	65	however	however	ADV
ftr-376	528	66	,	,	PUNCT
ftr-376	528	67	seems	seem	VERB
ftr-376	528	68	clear	clear	ADJ
ftr-376	528	69	:	:	PUNCT
ftr-376	528	70	the	the	DET
ftr-376	528	71	decision	decision	NOUN
ftr-376	528	72	whether	whether	SCONJ
ftr-376	528	73	or	or	CCONJ
ftr-376	528	74	not	not	PART
ftr-376	528	75	to	to	PART
ftr-376	528	76	initiate	initiate	VERB
ftr-376	528	77	map	map	NOUN
ftr-376	528	78	is	be	AUX
ftr-376	528	79	for	for	ADP
ftr-376	528	80	the	the	DET
ftr-376	528	81	competent	competent	ADJ
ftr-376	528	82	authority	authority	NOUN
ftr-376	528	83	to	to	PART
ftr-376	528	84	make	make	VERB
ftr-376	528	85	.	.	PUNCT
ftr-376	529	1	f.	f.	NOUN
ftr-376	529	2	justifications	justification	NOUN
ftr-376	529	3	:	:	PUNCT
ftr-376	529	4	map	map	NOUN
ftr-376	529	5	functions	function	NOUN
ftr-376	529	6	positively	positively	ADV
ftr-376	529	7	as	as	SCONJ
ftr-376	529	8	clarified	clarify	VERB
ftr-376	529	9	above	above	ADV
ftr-376	529	10	,	,	PUNCT
ftr-376	529	11	map	map	NOUN
ftr-376	529	12	is	be	AUX
ftr-376	529	13	voluntary	voluntary	ADJ
ftr-376	529	14	.	.	PUNCT
ftr-376	530	1	when	when	SCONJ
ftr-376	530	2	taking	take	VERB
ftr-376	530	3	this	this	PRON
ftr-376	530	4	into	into	ADP
ftr-376	530	5	consideration	consideration	NOUN
ftr-376	530	6	,	,	PUNCT
ftr-376	530	7	in	in	ADP
ftr-376	530	8	addition	addition	NOUN
ftr-376	530	9	to	to	ADP
ftr-376	530	10	the	the	DET
ftr-376	530	11	informality	informality	NOUN
ftr-376	530	12	accompanied	accompany	VERB
ftr-376	530	13	with	with	ADP
ftr-376	530	14	the	the	DET
ftr-376	530	15	negotiations	negotiation	NOUN
ftr-376	530	16	,	,	PUNCT
ftr-376	530	17	the	the	DET
ftr-376	530	18	fact	fact	NOUN
ftr-376	530	19	that	that	SCONJ
ftr-376	530	20	it	it	PRON
ftr-376	530	21	is	be	AUX
ftr-376	530	22	a	a	DET
ftr-376	530	23	government	government	NOUN
ftr-376	530	24	-	-	PUNCT
ftr-376	530	25	to	to	ADP
ftr-376	530	26	-	-	PUNCT
ftr-376	530	27	government	government	NOUN
ftr-376	530	28	negotiation	negotiation	NOUN
ftr-376	530	29	process	process	NOUN
ftr-376	530	30	,	,	PUNCT
ftr-376	530	31	its	its	PRON
ftr-376	530	32	secrecy	secrecy	NOUN
ftr-376	530	33	and	and	CCONJ
ftr-376	530	34	the	the	DET
ftr-376	530	35	fact	fact	NOUN
ftr-376	530	36	that	that	SCONJ
ftr-376	530	37	it	it	PRON
ftr-376	530	38	is	be	AUX
ftr-376	530	39	not	not	PART
ftr-376	530	40	binding	bind	VERB
ftr-376	530	41	on	on	ADP
ftr-376	530	42	the	the	DET
ftr-376	530	43	taxpayer	taxpayer	NOUN
ftr-376	530	44	,	,	PUNCT
ftr-376	530	45	all	all	DET
ftr-376	530	46	these	these	PRON
ftr-376	530	47	strengthen	strengthen	VERB
ftr-376	530	48	the	the	DET
ftr-376	530	49	view	view	NOUN
ftr-376	530	50	that	that	DET
ftr-376	530	51	map	map	NOUN
ftr-376	530	52	should	should	AUX
ftr-376	530	53	be	be	AUX
ftr-376	530	54	commenced	commence	VERB
ftr-376	530	55	when	when	SCONJ
ftr-376	530	56	competent	competent	ADJ
ftr-376	530	57	authorities	authority	NOUN
ftr-376	530	58	believe	believe	VERB
ftr-376	530	59	it	it	PRON
ftr-376	530	60	is	be	AUX
ftr-376	530	61	justified	justify	VERB
ftr-376	530	62	.	.	PUNCT
ftr-376	531	1	the	the	DET
ftr-376	531	2	spirit	spirit	PROPN
ftr-376	531	3	of	of	ADP
ftr-376	531	4	map	map	NOUN
ftr-376	531	5	is	be	AUX
ftr-376	531	6	that	that	SCONJ
ftr-376	531	7	it	it	PRON
ftr-376	531	8	is	be	AUX
ftr-376	531	9	fully	fully	ADV
ftr-376	531	10	consensual	consensual	ADJ
ftr-376	531	11	and	and	CCONJ
ftr-376	531	12	voluntary	voluntary	ADJ
ftr-376	531	13	and	and	CCONJ
ftr-376	531	14	in	in	ADP
ftr-376	531	15	my	my	PRON
ftr-376	531	16	mind	mind	NOUN
ftr-376	531	17	,	,	PUNCT
ftr-376	531	18	imposing	impose	VERB
ftr-376	531	19	a	a	DET
ftr-376	531	20	duty	duty	NOUN
ftr-376	531	21	to	to	PART
ftr-376	531	22	negotiate	negotiate	VERB
ftr-376	531	23	contradicts	contradict	NOUN
ftr-376	531	24	with	with	ADP
ftr-376	531	25	this	this	DET
ftr-376	531	26	spirit85	spirit85	NOUN
ftr-376	531	27	based	base	VERB
ftr-376	531	28	,	,	PUNCT
ftr-376	531	29	apparently	apparently	ADV
ftr-376	531	30	,	,	PUNCT
ftr-376	531	31	on	on	ADP
ftr-376	531	32	its	its	PRON
ftr-376	531	33	more	more	ADV
ftr-376	531	34	general	general	ADJ
ftr-376	531	35	principle	principle	NOUN
ftr-376	531	36	of	of	ADP
ftr-376	531	37	giving	give	VERB
ftr-376	531	38	higher	high	ADJ
ftr-376	531	39	priority	priority	NOUN
ftr-376	531	40	to	to	ADP
ftr-376	531	41	a	a	DET
ftr-376	531	42	(	(	PUNCT
ftr-376	531	43	tax	tax	NOUN
ftr-376	531	44	)	)	PUNCT
ftr-376	531	45	treaty	treaty	NOUN
ftr-376	531	46	than	than	ADP
ftr-376	531	47	domestic	domestic	ADJ
ftr-376	531	48	(	(	PUNCT
ftr-376	531	49	tax	tax	NOUN
ftr-376	531	50	)	)	PUNCT
ftr-376	531	51	legislation	legislation	NOUN
ftr-376	531	52	.	.	PUNCT
ftr-376	532	1	this	this	DET
ftr-376	532	2	principle	principle	NOUN
ftr-376	532	3	is	be	AUX
ftr-376	532	4	based	base	VERB
ftr-376	532	5	on	on	ADP
ftr-376	532	6	the	the	DET
ftr-376	532	7	belgian	belgian	ADJ
ftr-376	532	8	supreme	supreme	PROPN
ftr-376	532	9	court	court	PROPN
ftr-376	532	10	decision	decision	NOUN
ftr-376	532	11	from	from	ADP
ftr-376	532	12	1971	1971	NUM
ftr-376	532	13	(	(	PUNCT
ftr-376	532	14	cour	cour	X
ftr-376	532	15	de	de	X
ftr-376	532	16	cassation	cassation	NOUN
ftr-376	532	17	/	/	SYM
ftr-376	532	18	hof	hof	PROPN
ftr-376	532	19	van	van	PROPN
ftr-376	532	20	cassatie	cassatie	PROPN
ftr-376	532	21	)	)	PUNCT
ftr-376	532	22	,	,	PUNCT
ftr-376	532	23	27	27	NUM
ftr-376	532	24	may	may	PROPN
ftr-376	532	25	1971	1971	NUM
ftr-376	532	26	,	,	PUNCT
ftr-376	532	27	pas	pas	PROPN
ftr-376	532	28	.	.	PUNCT
ftr-376	532	29	,	,	PUNCT
ftr-376	532	30	1971	1971	NUM
ftr-376	532	31	,	,	PUNCT
ftr-376	532	32	i	i	PRON
ftr-376	532	33	,	,	PUNCT
ftr-376	532	34	886	886	NUM
ftr-376	532	35	(	(	PUNCT
ftr-376	532	36	case	case	NOUN
ftr-376	532	37	of	of	ADP
ftr-376	532	38	fromagerie	fromagerie	NOUN
ftr-376	532	39	franco	franco	NOUN
ftr-376	532	40	-	-	PUNCT
ftr-376	532	41	suisse	suisse	NOUN
ftr-376	532	42	“	"	PUNCT
ftr-376	532	43	le	le	X
ftr-376	532	44	ski	ski	NOUN
ftr-376	532	45	”	"	PUNCT
ftr-376	532	46	)	)	PUNCT
ftr-376	532	47	,	,	PUNCT
ftr-376	532	48	securing	secure	VERB
ftr-376	532	49	individual	individual	ADJ
ftr-376	532	50	rights	right	NOUN
ftr-376	532	51	granted	grant	VERB
ftr-376	532	52	under	under	ADP
ftr-376	532	53	treaties	treaty	NOUN
ftr-376	532	54	and	and	CCONJ
ftr-376	532	55	ensuring	ensure	VERB
ftr-376	532	56	that	that	SCONJ
ftr-376	532	57	these	these	DET
ftr-376	532	58	rights	right	NOUN
ftr-376	532	59	are	be	AUX
ftr-376	532	60	superior	superior	ADJ
ftr-376	532	61	to	to	ADP
ftr-376	532	62	domestic	domestic	ADJ
ftr-376	532	63	laws	law	NOUN
ftr-376	532	64	.	.	PUNCT
ftr-376	533	1	84	84	NUM
ftr-376	533	2	.	.	PUNCT
ftr-376	534	1	note	note	VERB
ftr-376	534	2	that	that	SCONJ
ftr-376	534	3	denmark	denmark	NOUN
ftr-376	534	4	,	,	PUNCT
ftr-376	534	5	the	the	DET
ftr-376	534	6	netherlands	netherlands	PROPN
ftr-376	534	7	and	and	CCONJ
ftr-376	534	8	finland	finland	PROPN
ftr-376	534	9	maintain	maintain	VERB
ftr-376	534	10	a	a	DET
ftr-376	534	11	similar	similar	ADJ
ftr-376	534	12	position	position	NOUN
ftr-376	534	13	.	.	PUNCT
ftr-376	535	1	see	see	VERB
ftr-376	535	2	generally	generally	ADV
ftr-376	535	3	in	in	ADP
ftr-376	535	4	michael	michael	PROPN
ftr-376	535	5	lang	lang	PROPN
ftr-376	535	6	and	and	CCONJ
ftr-376	535	7	mario	mario	PROPN
ftr-376	535	8	züger	züger	PROPN
ftr-376	535	9	,	,	PUNCT
ftr-376	535	10	supra	supra	PROPN
ftr-376	535	11	note	note	PROPN
ftr-376	535	12	14	14	NUM
ftr-376	535	13	,	,	PUNCT
ftr-376	535	14	the	the	DET
ftr-376	535	15	following	follow	VERB
ftr-376	535	16	:	:	PUNCT
ftr-376	535	17	karin	karin	PROPN
ftr-376	535	18	skov	skov	PROPN
ftr-376	535	19	nilaysen	nilaysen	PROPN
ftr-376	535	20	,	,	PUNCT
ftr-376	535	21	settlement	settlement	NOUN
ftr-376	535	22	of	of	ADP
ftr-376	535	23	disputes	dispute	NOUN
ftr-376	535	24	in	in	ADP
ftr-376	535	25	danish	danish	ADJ
ftr-376	535	26	tax	tax	NOUN
ftr-376	535	27	treaty	treaty	NOUN
ftr-376	535	28	law	law	NOUN
ftr-376	535	29	,	,	PUNCT
ftr-376	535	30	at	at	ADP
ftr-376	535	31	p.	p.	NOUN
ftr-376	535	32	143	143	NUM
ftr-376	535	33	arguing	argue	VERB
ftr-376	535	34	that	that	SCONJ
ftr-376	535	35	it	it	PRON
ftr-376	535	36	is	be	AUX
ftr-376	535	37	not	not	PART
ftr-376	535	38	possible	possible	ADJ
ftr-376	535	39	to	to	PART
ftr-376	535	40	force	force	VERB
ftr-376	535	41	the	the	DET
ftr-376	535	42	competent	competent	ADJ
ftr-376	535	43	authority	authority	NOUN
ftr-376	535	44	of	of	ADP
ftr-376	535	45	denmark	denmark	NOUN
ftr-376	535	46	to	to	PART
ftr-376	535	47	initiate	initiate	VERB
ftr-376	535	48	maps	map	NOUN
ftr-376	535	49	,	,	PUNCT
ftr-376	535	50	yet	yet	CCONJ
ftr-376	535	51	if	if	SCONJ
ftr-376	535	52	it	it	PRON
ftr-376	535	53	decides	decide	VERB
ftr-376	535	54	to	to	PART
ftr-376	535	55	refuse	refuse	VERB
ftr-376	535	56	a	a	DET
ftr-376	535	57	request	request	NOUN
ftr-376	535	58	,	,	PUNCT
ftr-376	535	59	it	it	PRON
ftr-376	535	60	will	will	AUX
ftr-376	535	61	have	have	VERB
ftr-376	535	62	to	to	PART
ftr-376	535	63	give	give	VERB
ftr-376	535	64	reasons	reason	NOUN
ftr-376	535	65	for	for	ADP
ftr-376	535	66	the	the	DET
ftr-376	535	67	refusal	refusal	NOUN
ftr-376	535	68	.	.	PUNCT
ftr-376	536	1	eric	eric	PROPN
ftr-376	536	2	velthuizen	velthuizen	PROPN
ftr-376	536	3	,	,	PUNCT
ftr-376	536	4	settlement	settlement	NOUN
ftr-376	536	5	of	of	ADP
ftr-376	536	6	disputes	dispute	NOUN
ftr-376	536	7	in	in	ADP
ftr-376	536	8	dutch	dutch	ADJ
ftr-376	536	9	tax	tax	NOUN
ftr-376	536	10	treaty	treaty	NOUN
ftr-376	536	11	law	law	NOUN
ftr-376	536	12	,	,	PUNCT
ftr-376	536	13	at	at	ADP
ftr-376	536	14	p.	p.	NOUN
ftr-376	536	15	158	158	NUM
ftr-376	536	16	arguing	argue	VERB
ftr-376	536	17	that	that	SCONJ
ftr-376	536	18	:	:	PUNCT
ftr-376	536	19	“	"	PUNCT
ftr-376	536	20	the	the	DET
ftr-376	536	21	specific	specific	ADJ
ftr-376	536	22	case	case	NOUN
ftr-376	536	23	mutual	mutual	ADJ
ftr-376	536	24	agreement	agreement	NOUN
ftr-376	536	25	procedure	procedure	NOUN
ftr-376	536	26	provisions	provision	NOUN
ftr-376	536	27	do	do	AUX
ftr-376	536	28	not	not	PART
ftr-376	536	29	grant	grant	VERB
ftr-376	536	30	many	many	ADJ
ftr-376	536	31	rights	right	NOUN
ftr-376	536	32	to	to	ADP
ftr-376	536	33	the	the	DET
ftr-376	536	34	taxpayer	taxpayer	NOUN
ftr-376	536	35	.	.	PUNCT
ftr-376	537	1	it	it	PRON
ftr-376	537	2	is	be	AUX
ftr-376	537	3	clear	clear	ADJ
ftr-376	537	4	that	that	SCONJ
ftr-376	537	5	a	a	DET
ftr-376	537	6	taxpayer	taxpayer	NOUN
ftr-376	537	7	has	have	VERB
ftr-376	537	8	the	the	DET
ftr-376	537	9	right	right	NOUN
ftr-376	537	10	to	to	PART
ftr-376	537	11	present	present	VERB
ftr-376	537	12	his	his	PRON
ftr-376	537	13	case	case	NOUN
ftr-376	537	14	to	to	ADP
ftr-376	537	15	the	the	DET
ftr-376	537	16	authorities	authority	NOUN
ftr-376	537	17	.	.	PUNCT
ftr-376	538	1	but	but	CCONJ
ftr-376	538	2	,	,	PUNCT
ftr-376	538	3	it	it	PRON
ftr-376	538	4	is	be	AUX
ftr-376	538	5	not	not	PART
ftr-376	538	6	clear	clear	ADJ
ftr-376	538	7	whether	whether	SCONJ
ftr-376	538	8	the	the	DET
ftr-376	538	9	taxpayer	taxpayer	NOUN
ftr-376	538	10	can	can	AUX
ftr-376	538	11	go	go	VERB
ftr-376	538	12	to	to	ADP
ftr-376	538	13	a	a	DET
ftr-376	538	14	dutch	dutch	ADJ
ftr-376	538	15	court	court	NOUN
ftr-376	538	16	and	and	CCONJ
ftr-376	538	17	request	request	VERB
ftr-376	538	18	that	that	SCONJ
ftr-376	538	19	a	a	DET
ftr-376	538	20	mutual	mutual	ADJ
ftr-376	538	21	agreement	agreement	NOUN
ftr-376	538	22	procedure	procedure	NOUN
ftr-376	538	23	is	be	AUX
ftr-376	538	24	initiated	initiate	VERB
ftr-376	538	25	.	.	PUNCT
ftr-376	539	1	the	the	DET
ftr-376	539	2	most	most	ADV
ftr-376	539	3	likely	likely	ADJ
ftr-376	539	4	view	view	NOUN
ftr-376	539	5	is	be	AUX
ftr-376	539	6	that	that	SCONJ
ftr-376	539	7	in	in	ADP
ftr-376	539	8	the	the	DET
ftr-376	539	9	netherlands	netherlands	PROPN
ftr-376	539	10	,	,	PUNCT
ftr-376	539	11	the	the	DET
ftr-376	539	12	taxpayer	taxpayer	NOUN
ftr-376	539	13	is	be	AUX
ftr-376	539	14	not	not	PART
ftr-376	539	15	entitled	entitle	VERB
ftr-376	539	16	to	to	PART
ftr-376	539	17	call	call	VERB
ftr-376	539	18	for	for	ADP
ftr-376	539	19	proceedings	proceeding	NOUN
ftr-376	539	20	;	;	PUNCT
ftr-376	539	21	the	the	DET
ftr-376	539	22	initiation	initiation	NOUN
ftr-376	539	23	of	of	ADP
ftr-376	539	24	the	the	DET
ftr-376	539	25	mutual	mutual	ADJ
ftr-376	539	26	agreement	agreement	NOUN
ftr-376	539	27	procedure	procedure	NOUN
ftr-376	539	28	is	be	AUX
ftr-376	539	29	at	at	ADP
ftr-376	539	30	the	the	DET
ftr-376	539	31	discretion	discretion	NOUN
ftr-376	539	32	of	of	ADP
ftr-376	539	33	the	the	DET
ftr-376	539	34	authorities	authority	NOUN
ftr-376	539	35	.	.	PUNCT
ftr-376	539	36	”	"	PUNCT
ftr-376	540	1	marjaana	marjaana	PROPN
ftr-376	540	2	helminen	helminen	PROPN
ftr-376	540	3	,	,	PUNCT
ftr-376	540	4	settlement	settlement	NOUN
ftr-376	540	5	of	of	ADP
ftr-376	540	6	disputes	dispute	NOUN
ftr-376	540	7	in	in	ADP
ftr-376	540	8	finnish	finnish	ADJ
ftr-376	540	9	tax	tax	NOUN
ftr-376	540	10	treaty	treaty	NOUN
ftr-376	540	11	law	law	NOUN
ftr-376	540	12	,	,	PUNCT
ftr-376	540	13	at	at	ADP
ftr-376	540	14	p.	p.	NOUN
ftr-376	540	15	188	188	NUM
ftr-376	540	16	clarifying	clarify	VERB
ftr-376	540	17	that	that	SCONJ
ftr-376	540	18	the	the	DET
ftr-376	540	19	taxpayer	taxpayer	NOUN
ftr-376	540	20	may	may	AUX
ftr-376	540	21	not	not	PART
ftr-376	540	22	force	force	VERB
ftr-376	540	23	the	the	DET
ftr-376	540	24	authority	authority	NOUN
ftr-376	540	25	to	to	PART
ftr-376	540	26	invoke	invoke	VERB
ftr-376	540	27	the	the	DET
ftr-376	540	28	mutual	mutual	ADJ
ftr-376	540	29	agreement	agreement	NOUN
ftr-376	540	30	procedure	procedure	NOUN
ftr-376	540	31	or	or	CCONJ
ftr-376	540	32	to	to	PART
ftr-376	540	33	grant	grant	VERB
ftr-376	540	34	a	a	DET
ftr-376	540	35	tax	tax	NOUN
ftr-376	540	36	exemption	exemption	NOUN
ftr-376	540	37	.	.	PUNCT
ftr-376	541	1	entering	enter	VERB
ftr-376	541	2	into	into	ADP
ftr-376	541	3	negotiations	negotiation	NOUN
ftr-376	541	4	and	and	CCONJ
ftr-376	541	5	granting	grant	VERB
ftr-376	541	6	an	an	DET
ftr-376	541	7	exemption	exemption	NOUN
ftr-376	541	8	is	be	AUX
ftr-376	541	9	totally	totally	ADV
ftr-376	541	10	up	up	ADP
ftr-376	541	11	to	to	ADP
ftr-376	541	12	the	the	DET
ftr-376	541	13	case	case	NOUN
ftr-376	541	14	-	-	PUNCT
ftr-376	541	15	by	by	ADP
ftr-376	541	16	-	-	PUNCT
ftr-376	541	17	case	case	NOUN
ftr-376	541	18	consideration	consideration	NOUN
ftr-376	541	19	of	of	ADP
ftr-376	541	20	the	the	DET
ftr-376	541	21	authorities	authority	NOUN
ftr-376	541	22	.	.	PUNCT
ftr-376	542	1	an	an	DET
ftr-376	542	2	appeal	appeal	NOUN
ftr-376	542	3	is	be	AUX
ftr-376	542	4	not	not	PART
ftr-376	542	5	possible	possible	ADJ
ftr-376	542	6	against	against	ADP
ftr-376	542	7	the	the	DET
ftr-376	542	8	decision	decision	NOUN
ftr-376	542	9	.	.	PUNCT
ftr-376	543	1	85	85	NUM
ftr-376	543	2	.	.	PUNCT
ftr-376	544	1	see	see	VERB
ftr-376	544	2	rooney	rooney	PROPN
ftr-376	544	3	&	&	CCONJ
ftr-376	544	4	suit	suit	PROPN
ftr-376	544	5	supra	supra	PROPN
ftr-376	544	6	note	note	VERB
ftr-376	544	7	42	42	NUM
ftr-376	544	8	at	at	ADP
ftr-376	544	9	p.700	p.700	NOUN
ftr-376	544	10	noting	note	VERB
ftr-376	544	11	:	:	PUNCT
ftr-376	544	12	courts	court	NOUN
ftr-376	544	13	,	,	PUNCT
ftr-376	544	14	however	however	ADV
ftr-376	544	15	,	,	PUNCT
ftr-376	544	16	may	may	AUX
ftr-376	544	17	be	be	AUX
ftr-376	544	18	especially	especially	ADV
ftr-376	544	19	hesitant	hesitant	ADJ
ftr-376	544	20	to	to	PART
ftr-376	544	21	interfere	interfere	VERB
ftr-376	544	22	in	in	ADP
ftr-376	544	23	competent	competent	ADJ
ftr-376	544	24	authority	authority	NOUN
ftr-376	544	25	negotiations	negotiation	NOUN
ftr-376	544	26	because	because	SCONJ
ftr-376	544	27	of	of	ADP
ftr-376	544	28	the	the	DET
ftr-376	544	29	perceived	perceive	VERB
ftr-376	544	30	executive	executive	ADJ
ftr-376	544	31	nature	nature	NOUN
ftr-376	544	32	of	of	ADP
ftr-376	544	33	the	the	DET
ftr-376	544	34	government	government	NOUN
ftr-376	544	35	-	-	PUNCT
ftr-376	544	36	to	to	ADP
ftr-376	544	37	-	-	PUNCT
ftr-376	544	38	government	government	NOUN
ftr-376	544	39	negotiation	negotiation	NOUN
ftr-376	544	40	732	732	NUM
ftr-376	545	1	florida	florida	PROPN
ftr-376	545	2	tax	tax	NOUN
ftr-376	545	3	review	review	NOUN
ftr-376	546	1	[	[	X
ftr-376	546	2	vol	vol	NOUN
ftr-376	546	3	.	.	PUNCT
ftr-376	546	4	9:8	9:8	NUM
ftr-376	546	5	interestingly	interestingly	ADV
ftr-376	546	6	,	,	PUNCT
ftr-376	546	7	and	and	CCONJ
ftr-376	546	8	despite	despite	SCONJ
ftr-376	546	9	the	the	DET
ftr-376	546	10	near	near	ADJ
ftr-376	546	11	consensus	consensus	NOUN
ftr-376	546	12	that	that	SCONJ
ftr-376	546	13	there	there	PRON
ftr-376	546	14	is	be	VERB
ftr-376	546	15	no	no	DET
ftr-376	546	16	duty	duty	NOUN
ftr-376	546	17	to	to	PART
ftr-376	546	18	grant	grant	VERB
ftr-376	546	19	map	map	NOUN
ftr-376	546	20	assistance	assistance	NOUN
ftr-376	546	21	,	,	PUNCT
ftr-376	546	22	map	map	NOUN
ftr-376	546	23	has	have	AUX
ftr-376	546	24	generally	generally	ADV
ftr-376	546	25	been	be	AUX
ftr-376	546	26	successful	successful	ADJ
ftr-376	546	27	.	.	PUNCT
ftr-376	547	1	this	this	PRON
ftr-376	547	2	is	be	AUX
ftr-376	547	3	because	because	SCONJ
ftr-376	547	4	states	state	NOUN
ftr-376	547	5	favor	favor	VERB
ftr-376	547	6	map	map	NOUN
ftr-376	547	7	,	,	PUNCT
ftr-376	547	8	where	where	SCONJ
ftr-376	547	9	they	they	PRON
ftr-376	547	10	do	do	AUX
ftr-376	547	11	not	not	PART
ftr-376	547	12	relinquish	relinquish	VERB
ftr-376	547	13	their	their	PRON
ftr-376	547	14	taxing	tax	VERB
ftr-376	547	15	powers	power	NOUN
ftr-376	547	16	,	,	PUNCT
ftr-376	547	17	over	over	ADP
ftr-376	547	18	mandatory	mandatory	ADJ
ftr-376	547	19	and	and	CCONJ
ftr-376	547	20	binding	binding	ADJ
ftr-376	547	21	arbitration	arbitration	NOUN
ftr-376	547	22	.	.	PUNCT
ftr-376	548	1	this	this	PRON
ftr-376	548	2	is	be	AUX
ftr-376	548	3	why	why	SCONJ
ftr-376	548	4	competent	competent	ADJ
ftr-376	548	5	authorities	authority	NOUN
ftr-376	548	6	are	be	AUX
ftr-376	548	7	generally	generally	ADV
ftr-376	548	8	receptive	receptive	ADJ
ftr-376	548	9	to	to	ADP
ftr-376	548	10	taxpayers	taxpayer	NOUN
ftr-376	548	11	’	'	PUNCT
ftr-376	548	12	requests	request	NOUN
ftr-376	548	13	to	to	PART
ftr-376	548	14	grant	grant	VERB
ftr-376	548	15	map	map	NOUN
ftr-376	548	16	assistance.86	assistance.86	PROPN
ftr-376	548	17	in	in	ADP
ftr-376	548	18	the	the	DET
ftr-376	548	19	u.s	u.s	PROPN
ftr-376	548	20	.	.	PROPN
ftr-376	548	21	refusal	refusal	NOUN
ftr-376	548	22	to	to	PART
ftr-376	548	23	grant	grant	VERB
ftr-376	548	24	map	map	NOUN
ftr-376	548	25	assistance	assistance	NOUN
ftr-376	548	26	is	be	AUX
ftr-376	548	27	also	also	ADV
ftr-376	548	28	rare.87	rare.87	VERB
ftr-376	548	29	during	during	ADP
ftr-376	548	30	a	a	DET
ftr-376	548	31	joint	joint	ADJ
ftr-376	548	32	conference	conference	NOUN
ftr-376	548	33	of	of	ADP
ftr-376	548	34	the	the	DET
ftr-376	548	35	canadian	canadian	PROPN
ftr-376	548	36	and	and	CCONJ
ftr-376	548	37	u.s	u.s	PROPN
ftr-376	548	38	.	.	PROPN
ftr-376	548	39	branches	branch	NOUN
ftr-376	548	40	of	of	ADP
ftr-376	548	41	the	the	DET
ftr-376	548	42	international	international	ADJ
ftr-376	548	43	fiscal	fiscal	ADJ
ftr-376	548	44	association	association	NOUN
ftr-376	548	45	in	in	ADP
ftr-376	548	46	toronto	toronto	PROPN
ftr-376	548	47	on	on	ADP
ftr-376	548	48	may	may	PROPN
ftr-376	548	49	18	18	NUM
ftr-376	548	50	,	,	PUNCT
ftr-376	548	51	2007	2007	NUM
ftr-376	548	52	discussing	discuss	VERB
ftr-376	548	53	a	a	DET
ftr-376	548	54	fifth	fifth	ADJ
ftr-376	548	55	protocol	protocol	NOUN
ftr-376	548	56	to	to	ADP
ftr-376	548	57	the	the	DET
ftr-376	548	58	canada	canada	PROPN
ftr-376	548	59	-	-	PUNCT
ftr-376	548	60	u.s	u.s	PROPN
ftr-376	548	61	.	.	PROPN
ftr-376	548	62	income	income	PROPN
ftr-376	548	63	tax	tax	PROPN
ftr-376	548	64	treaty	treaty	PROPN
ftr-376	548	65	,	,	PUNCT
ftr-376	548	66	frank	frank	PROPN
ftr-376	548	67	ng	ng	PROPN
ftr-376	548	68	said	say	VERB
ftr-376	548	69	that	that	SCONJ
ftr-376	548	70	:	:	PUNCT
ftr-376	548	71	“	"	PUNCT
ftr-376	548	72	in	in	ADP
ftr-376	548	73	general	general	ADJ
ftr-376	548	74	the	the	DET
ftr-376	548	75	success	success	NOUN
ftr-376	548	76	rate	rate	NOUN
ftr-376	548	77	of	of	ADP
ftr-376	548	78	competent	competent	ADJ
ftr-376	548	79	authority	authority	NOUN
ftr-376	548	80	cases	case	NOUN
ftr-376	548	81	handled	handle	VERB
ftr-376	548	82	by	by	ADP
ftr-376	548	83	the	the	DET
ftr-376	548	84	irs	irs	PROPN
ftr-376	548	85	is	be	AUX
ftr-376	548	86	good	good	ADJ
ftr-376	548	87	,	,	PUNCT
ftr-376	548	88	with	with	ADP
ftr-376	548	89	only	only	ADV
ftr-376	548	90	about	about	ADV
ftr-376	548	91	5	5	NUM
ftr-376	548	92	%	%	NOUN
ftr-376	548	93	of	of	ADP
ftr-376	548	94	cases	case	NOUN
ftr-376	548	95	failing	fail	VERB
ftr-376	548	96	to	to	PART
ftr-376	548	97	produce	produce	VERB
ftr-376	548	98	tax	tax	NOUN
ftr-376	548	99	relief	relief	NOUN
ftr-376	548	100	.	.	PUNCT
ftr-376	549	1	that	that	PRON
ftr-376	549	2	tends	tend	VERB
ftr-376	549	3	to	to	PART
ftr-376	549	4	suggest	suggest	VERB
ftr-376	549	5	the	the	DET
ftr-376	549	6	process	process	NOUN
ftr-376	549	7	is	be	AUX
ftr-376	549	8	working	work	VERB
ftr-376	549	9	in	in	ADP
ftr-376	549	10	terms	term	NOUN
ftr-376	549	11	of	of	ADP
ftr-376	549	12	results	result	NOUN
ftr-376	549	13	.	.	PUNCT
ftr-376	550	1	”88	”88	ADJ
ftr-376	550	2	process	process	NOUN
ftr-376	550	3	and	and	CCONJ
ftr-376	550	4	perhaps	perhaps	ADV
ftr-376	550	5	out	out	ADP
ftr-376	550	6	of	of	ADP
ftr-376	550	7	deference	deference	NOUN
ftr-376	550	8	to	to	ADP
ftr-376	550	9	the	the	DET
ftr-376	550	10	service	service	NOUN
ftr-376	550	11	’s	’s	PART
ftr-376	550	12	administration	administration	NOUN
ftr-376	550	13	of	of	ADP
ftr-376	550	14	the	the	DET
ftr-376	550	15	tax	tax	NOUN
ftr-376	550	16	treaties	treaty	NOUN
ftr-376	550	17	.	.	PUNCT
ftr-376	551	1	judicial	judicial	ADJ
ftr-376	551	2	review	review	NOUN
ftr-376	551	3	may	may	AUX
ftr-376	551	4	also	also	ADV
ftr-376	551	5	be	be	AUX
ftr-376	551	6	more	more	ADV
ftr-376	551	7	difficult	difficult	ADJ
ftr-376	551	8	when	when	SCONJ
ftr-376	551	9	only	only	ADV
ftr-376	551	10	one	one	NUM
ftr-376	551	11	party	party	NOUN
ftr-376	551	12	to	to	ADP
ftr-376	551	13	the	the	DET
ftr-376	551	14	negotiation	negotiation	NOUN
ftr-376	551	15	is	be	AUX
ftr-376	551	16	subject	subject	ADJ
ftr-376	551	17	to	to	ADP
ftr-376	551	18	u.s	u.s	PROPN
ftr-376	551	19	.	.	PROPN
ftr-376	551	20	jurisdiction	jurisdiction	NOUN
ftr-376	551	21	,	,	PUNCT
ftr-376	551	22	but	but	CCONJ
ftr-376	551	23	should	should	AUX
ftr-376	551	24	not	not	PART
ftr-376	551	25	be	be	AUX
ftr-376	551	26	impossible	impossible	ADJ
ftr-376	551	27	for	for	ADP
ftr-376	551	28	that	that	DET
ftr-376	551	29	reason	reason	NOUN
ftr-376	551	30	alone	alone	ADV
ftr-376	551	31	.	.	PUNCT
ftr-376	552	1	it	it	PRON
ftr-376	552	2	is	be	AUX
ftr-376	552	3	a	a	DET
ftr-376	552	4	more	more	ADV
ftr-376	552	5	serious	serious	ADJ
ftr-376	552	6	objection	objection	NOUN
ftr-376	552	7	that	that	SCONJ
ftr-376	552	8	foreign	foreign	ADJ
ftr-376	552	9	governments	government	NOUN
ftr-376	552	10	may	may	AUX
ftr-376	552	11	decline	decline	VERB
ftr-376	552	12	to	to	PART
ftr-376	552	13	negotiate	negotiate	VERB
ftr-376	552	14	if	if	SCONJ
ftr-376	552	15	their	their	PRON
ftr-376	552	16	positions	position	NOUN
ftr-376	552	17	and	and	CCONJ
ftr-376	552	18	approaches	approach	NOUN
ftr-376	552	19	would	would	AUX
ftr-376	552	20	become	become	VERB
ftr-376	552	21	public	public	ADJ
ftr-376	552	22	in	in	ADP
ftr-376	552	23	u.s	u.s	PROPN
ftr-376	552	24	.	.	PROPN
ftr-376	552	25	court	court	NOUN
ftr-376	552	26	proceedings	proceeding	NOUN
ftr-376	552	27	.	.	PUNCT
ftr-376	553	1	it	it	PRON
ftr-376	553	2	may	may	AUX
ftr-376	553	3	be	be	AUX
ftr-376	553	4	,	,	PUNCT
ftr-376	553	5	therefore	therefore	ADV
ftr-376	553	6	,	,	PUNCT
ftr-376	553	7	that	that	SCONJ
ftr-376	553	8	aspects	aspect	NOUN
ftr-376	553	9	of	of	ADP
ftr-376	553	10	the	the	DET
ftr-376	553	11	u.s	u.s	PROPN
ftr-376	553	12	.	.	PROPN
ftr-376	553	13	competent	competent	PROPN
ftr-376	553	14	authority	authority	NOUN
ftr-376	553	15	process	process	NOUN
ftr-376	553	16	leading	lead	VERB
ftr-376	553	17	up	up	ADP
ftr-376	553	18	to	to	ADP
ftr-376	553	19	sovereign	sovereign	ADJ
ftr-376	553	20	-	-	PUNCT
ftr-376	553	21	tosovereign	tosovereign	NOUN
ftr-376	553	22	negotiations	negotiation	NOUN
ftr-376	553	23	are	be	AUX
ftr-376	553	24	the	the	DET
ftr-376	553	25	more	more	ADV
ftr-376	553	26	promising	promising	ADJ
ftr-376	553	27	candidates	candidate	NOUN
ftr-376	553	28	for	for	ADP
ftr-376	553	29	invoking	invoke	VERB
ftr-376	553	30	the	the	DET
ftr-376	553	31	courts	court	NOUN
ftr-376	553	32	.	.	PUNCT
ftr-376	554	1	(	(	PUNCT
ftr-376	554	2	citation	citation	NOUN
ftr-376	554	3	omitted	omit	VERB
ftr-376	554	4	)	)	PUNCT
ftr-376	554	5	86	86	NUM
ftr-376	554	6	.	.	PUNCT
ftr-376	555	1	cf	cf	NOUN
ftr-376	555	2	.	.	PUNCT
ftr-376	556	1	james	james	PROPN
ftr-376	556	2	r.	r.	PROPN
ftr-376	556	3	mogle	mogle	PROPN
ftr-376	556	4	,	,	PUNCT
ftr-376	556	5	competent	competent	ADJ
ftr-376	556	6	authority	authority	NOUN
ftr-376	556	7	procedure	procedure	NOUN
ftr-376	556	8	,	,	PUNCT
ftr-376	556	9	23	23	NUM
ftr-376	556	10	geo	geo	PROPN
ftr-376	556	11	.	.	PROPN
ftr-376	556	12	wash	wash	PROPN
ftr-376	556	13	.	.	PUNCT
ftr-376	557	1	j.	j.	PROPN
ftr-376	557	2	int’l	int’l	PROPN
ftr-376	557	3	l.	l.	PROPN
ftr-376	557	4	&	&	CCONJ
ftr-376	557	5	econ	econ	PROPN
ftr-376	557	6	.	.	PUNCT
ftr-376	558	1	725	725	NUM
ftr-376	558	2	(	(	PUNCT
ftr-376	558	3	1990	1990	NUM
ftr-376	558	4	)	)	PUNCT
ftr-376	558	5	(	(	PUNCT
ftr-376	558	6	arguing	argue	VERB
ftr-376	558	7	that	that	SCONJ
ftr-376	558	8	while	while	SCONJ
ftr-376	558	9	treaties	treaty	NOUN
ftr-376	558	10	generally	generally	ADV
ftr-376	558	11	do	do	AUX
ftr-376	558	12	not	not	PART
ftr-376	558	13	require	require	VERB
ftr-376	558	14	competent	competent	ADJ
ftr-376	558	15	authority	authority	NOUN
ftr-376	558	16	assistance	assistance	NOUN
ftr-376	558	17	requests	request	NOUN
ftr-376	558	18	to	to	PART
ftr-376	558	19	be	be	AUX
ftr-376	558	20	granted	grant	VERB
ftr-376	558	21	,	,	PUNCT
ftr-376	558	22	they	they	PRON
ftr-376	558	23	are	be	AUX
ftr-376	558	24	typically	typically	ADV
ftr-376	558	25	granted	grant	VERB
ftr-376	558	26	absent	absent	ADJ
ftr-376	558	27	unusual	unusual	ADJ
ftr-376	558	28	circumstances	circumstance	NOUN
ftr-376	558	29	)	)	PUNCT
ftr-376	558	30	;	;	PUNCT
ftr-376	558	31	perdriel	perdriel	VERB
ftr-376	558	32	-	-	PUNCT
ftr-376	558	33	vaissiëre	vaissiëre	NOUN
ftr-376	558	34	supra	supra	PROPN
ftr-376	558	35	note	note	PROPN
ftr-376	558	36	82	82	NUM
ftr-376	558	37	(	(	PUNCT
ftr-376	558	38	indicating	indicate	VERB
ftr-376	558	39	that	that	SCONJ
ftr-376	558	40	in	in	ADP
ftr-376	558	41	france	france	PROPN
ftr-376	558	42	the	the	DET
ftr-376	558	43	practice	practice	NOUN
ftr-376	558	44	is	be	AUX
ftr-376	558	45	to	to	PART
ftr-376	558	46	invoke	invoke	VERB
ftr-376	558	47	map	map	NOUN
ftr-376	558	48	)	)	PUNCT
ftr-376	558	49	;	;	PUNCT
ftr-376	558	50	nilausen	nilausen	PROPN
ftr-376	558	51	,	,	PUNCT
ftr-376	558	52	supra	supra	PROPN
ftr-376	558	53	note	note	PROPN
ftr-376	558	54	84	84	NUM
ftr-376	558	55	,	,	PUNCT
ftr-376	558	56	at	at	ADP
ftr-376	558	57	144	144	NUM
ftr-376	558	58	(	(	PUNCT
ftr-376	558	59	claiming	claim	VERB
ftr-376	558	60	that	that	SCONJ
ftr-376	558	61	the	the	DET
ftr-376	558	62	competent	competent	ADJ
ftr-376	558	63	authority	authority	NOUN
ftr-376	558	64	of	of	ADP
ftr-376	558	65	denmark	denmark	NOUN
ftr-376	558	66	is	be	AUX
ftr-376	558	67	quite	quite	ADV
ftr-376	558	68	open	open	ADJ
ftr-376	558	69	to	to	ADP
ftr-376	558	70	initiating	initiate	VERB
ftr-376	558	71	a	a	DET
ftr-376	558	72	map	map	NOUN
ftr-376	558	73	,	,	PUNCT
ftr-376	558	74	and	and	CCONJ
ftr-376	558	75	resenting	resent	VERB
ftr-376	558	76	a	a	DET
ftr-376	558	77	few	few	ADJ
ftr-376	558	78	cases	case	NOUN
ftr-376	558	79	where	where	SCONJ
ftr-376	558	80	,	,	PUNCT
ftr-376	558	81	despite	despite	SCONJ
ftr-376	558	82	the	the	DET
ftr-376	558	83	fact	fact	NOUN
ftr-376	558	84	that	that	SCONJ
ftr-376	558	85	the	the	DET
ftr-376	558	86	tax	tax	NOUN
ftr-376	558	87	authority	authority	NOUN
ftr-376	558	88	was	be	AUX
ftr-376	558	89	unwilling	unwilling	ADJ
ftr-376	558	90	to	to	PART
ftr-376	558	91	give	give	VERB
ftr-376	558	92	up	up	ADP
ftr-376	558	93	its	its	PRON
ftr-376	558	94	own	own	ADJ
ftr-376	558	95	taxing	tax	VERB
ftr-376	558	96	rights	right	NOUN
ftr-376	558	97	,	,	PUNCT
ftr-376	558	98	the	the	DET
ftr-376	558	99	tax	tax	NOUN
ftr-376	558	100	authority	authority	NOUN
ftr-376	558	101	tried	try	VERB
ftr-376	558	102	to	to	PART
ftr-376	558	103	convince	convince	VERB
ftr-376	558	104	the	the	DET
ftr-376	558	105	other	other	ADJ
ftr-376	558	106	country	country	NOUN
ftr-376	558	107	to	to	PART
ftr-376	558	108	give	give	VERB
ftr-376	558	109	up	up	ADP
ftr-376	558	110	its	its	PRON
ftr-376	558	111	right	right	NOUN
ftr-376	558	112	to	to	PART
ftr-376	558	113	tax	tax	VERB
ftr-376	558	114	or	or	CCONJ
ftr-376	558	115	provide	provide	VERB
ftr-376	558	116	other	other	ADJ
ftr-376	558	117	relief	relief	NOUN
ftr-376	558	118	on	on	ADP
ftr-376	558	119	the	the	DET
ftr-376	558	120	base	base	NOUN
ftr-376	558	121	of	of	ADP
ftr-376	558	122	equity	equity	NOUN
ftr-376	558	123	)	)	PUNCT
ftr-376	558	124	.	.	PUNCT
ftr-376	559	1	87	87	NUM
ftr-376	559	2	.	.	PUNCT
ftr-376	559	3	cole	cole	PROPN
ftr-376	559	4	,	,	PUNCT
ftr-376	559	5	venuti	venuti	PROPN
ftr-376	559	6	,	,	PUNCT
ftr-376	559	7	gordon	gordon	PROPN
ftr-376	559	8	&	&	CCONJ
ftr-376	559	9	croker	croker	PROPN
ftr-376	559	10	,	,	PUNCT
ftr-376	559	11	supra	supra	PROPN
ftr-376	559	12	note	note	PROPN
ftr-376	559	13	11	11	NUM
ftr-376	559	14	,	,	PUNCT
ftr-376	559	15	at	at	ADP
ftr-376	559	16	a-34	a-34	PROPN
ftr-376	559	17	.	.	PUNCT
ftr-376	560	1	88	88	NUM
ftr-376	560	2	.	.	PUNCT
ftr-376	561	1	lisa	lisa	PROPN
ftr-376	561	2	m.	m.	PROPN
ftr-376	561	3	nadal	nadal	PROPN
ftr-376	561	4	,	,	PUNCT
ftr-376	561	5	u.s	u.s	PROPN
ftr-376	561	6	.	.	PROPN
ftr-376	561	7	canadian	canadian	ADJ
ftr-376	561	8	officials	official	NOUN
ftr-376	561	9	discuss	discuss	VERB
ftr-376	561	10	upcoming	upcoming	ADJ
ftr-376	561	11	protocol	protocol	NOUN
ftr-376	561	12	,	,	PUNCT
ftr-376	561	13	joint	joint	ADJ
ftr-376	561	14	initiatives	initiative	NOUN
ftr-376	561	15	,	,	PUNCT
ftr-376	561	16	2007	2007	NUM
ftr-376	561	17	tax	tax	NOUN
ftr-376	561	18	notes	note	NOUN
ftr-376	561	19	today	today	NOUN
ftr-376	561	20	99	99	NUM
ftr-376	561	21	-	-	SYM
ftr-376	561	22	7	7	NUM
ftr-376	561	23	(	(	PUNCT
ftr-376	561	24	may	may	PROPN
ftr-376	561	25	21	21	NUM
ftr-376	561	26	,	,	PUNCT
ftr-376	561	27	2007	2007	NUM
ftr-376	561	28	)	)	PUNCT
ftr-376	561	29	.	.	PUNCT
ftr-376	562	1	see	see	VERB
ftr-376	562	2	also	also	ADV
ftr-376	562	3	kathleen	kathleen	PROPN
ftr-376	562	4	m.	m.	NOUN
ftr-376	562	5	matthews	matthews	PROPN
ftr-376	562	6	,	,	PUNCT
ftr-376	562	7	w.s	w.s	PROPN
ftr-376	562	8	.	.	PROPN
ftr-376	562	9	canadian	canadian	PROPN
ftr-376	562	10	,	,	PUNCT
ftr-376	562	11	and	and	CCONJ
ftr-376	562	12	mexican	mexican	ADJ
ftr-376	562	13	competent	competent	ADJ
ftr-376	562	14	authorities	authority	NOUN
ftr-376	562	15	discuss	discuss	VERB
ftr-376	562	16	dispute	dispute	NOUN
ftr-376	562	17	resolution	resolution	NOUN
ftr-376	562	18	,	,	PUNCT
ftr-376	562	19	97	97	NUM
ftr-376	562	20	tax	tax	NOUN
ftr-376	562	21	notes	note	NOUN
ftr-376	562	22	today	today	NOUN
ftr-376	562	23	96	96	NUM
ftr-376	562	24	-	-	SYM
ftr-376	562	25	4	4	NUM
ftr-376	562	26	(	(	PUNCT
ftr-376	562	27	may	may	PROPN
ftr-376	562	28	16	16	NUM
ftr-376	562	29	,	,	PUNCT
ftr-376	562	30	1997	1997	NUM
ftr-376	562	31	)	)	PUNCT
ftr-376	562	32	(	(	PUNCT
ftr-376	562	33	interviewing	interview	VERB
ftr-376	562	34	deborah	deborah	PROPN
ftr-376	562	35	nolan	nolan	PROPN
ftr-376	562	36	,	,	PUNCT
ftr-376	562	37	then	then	ADV
ftr-376	562	38	irs	irs	PROPN
ftr-376	562	39	deputy	deputy	NOUN
ftr-376	562	40	assistant	assistant	NOUN
ftr-376	562	41	commissioner	commissioner	NOUN
ftr-376	562	42	(	(	PUNCT
ftr-376	562	43	international	international	PROPN
ftr-376	562	44	)	)	PUNCT
ftr-376	562	45	,	,	PUNCT
ftr-376	562	46	who	who	PRON
ftr-376	562	47	said	say	VERB
ftr-376	562	48	that	that	SCONJ
ftr-376	562	49	“	"	PUNCT
ftr-376	562	50	[	[	X
ftr-376	562	51	n]inety	n]inety	NUM
ftr-376	562	52	-	-	PUNCT
ftr-376	562	53	five	five	NUM
ftr-376	562	54	percent	percent	NOUN
ftr-376	562	55	of	of	ADP
ftr-376	562	56	the	the	DET
ftr-376	562	57	competent	competent	ADJ
ftr-376	562	58	authority	authority	NOUN
ftr-376	562	59	cases	case	NOUN
ftr-376	562	60	in	in	ADP
ftr-376	562	61	the	the	DET
ftr-376	562	62	united	united	PROPN
ftr-376	562	63	states	state	NOUN
ftr-376	562	64	are	be	AUX
ftr-376	562	65	resolved	resolve	VERB
ftr-376	562	66	with	with	ADP
ftr-376	562	67	either	either	CCONJ
ftr-376	562	68	100	100	NUM
ftr-376	562	69	%	%	NOUN
ftr-376	562	70	or	or	CCONJ
ftr-376	562	71	partial	partial	ADJ
ftr-376	562	72	relief	relief	NOUN
ftr-376	562	73	.	.	PUNCT
ftr-376	562	74	.	.	PUNCT
ftr-376	562	75	.	.	PUNCT
ftr-376	562	76	.	.	PUNCT
ftr-376	562	77	”	"	PUNCT
ftr-376	563	1	2009	2009	NUM
ftr-376	563	2	]	]	PUNCT
ftr-376	563	3	mandatory	mandatory	ADJ
ftr-376	563	4	arbitration	arbitration	NOUN
ftr-376	563	5	of	of	ADP
ftr-376	563	6	international	international	ADJ
ftr-376	563	7	tax	tax	NOUN
ftr-376	563	8	disputes	dispute	NOUN
ftr-376	563	9	733	733	NUM
ftr-376	563	10	the	the	DET
ftr-376	563	11	canadian	canadian	ADJ
ftr-376	563	12	side	side	NOUN
ftr-376	563	13	reports	report	VERB
ftr-376	563	14	success	success	NOUN
ftr-376	563	15	of	of	ADP
ftr-376	563	16	the	the	DET
ftr-376	563	17	map	map	NOUN
ftr-376	563	18	as	as	ADV
ftr-376	563	19	well	well	ADV
ftr-376	563	20	.	.	PUNCT
ftr-376	564	1	over	over	ADP
ftr-376	564	2	80	80	NUM
ftr-376	564	3	%	%	NOUN
ftr-376	564	4	of	of	ADP
ftr-376	564	5	canadian	canadian	ADJ
ftr-376	564	6	map	map	NOUN
ftr-376	564	7	cases	case	NOUN
ftr-376	564	8	involve	involve	VERB
ftr-376	564	9	the	the	DET
ftr-376	564	10	united	united	PROPN
ftr-376	564	11	states	states	PROPN
ftr-376	564	12	,	,	PUNCT
ftr-376	564	13	and	and	CCONJ
ftr-376	564	14	more	more	ADJ
ftr-376	564	15	than	than	ADP
ftr-376	564	16	50	50	NUM
ftr-376	564	17	%	%	NOUN
ftr-376	564	18	of	of	ADP
ftr-376	564	19	u.s	u.s	PROPN
ftr-376	564	20	.	.	PROPN
ftr-376	564	21	cases	case	NOUN
ftr-376	564	22	involve	involve	VERB
ftr-376	564	23	canada.89	canada.89	NOUN
ftr-376	564	24	cra	cra	PROPN
ftr-376	564	25	reported	report	VERB
ftr-376	564	26	that	that	SCONJ
ftr-376	564	27	:	:	PUNCT
ftr-376	564	28	of	of	ADP
ftr-376	564	29	the	the	DET
ftr-376	564	30	303	303	NUM
ftr-376	564	31	map	map	NOUN
ftr-376	564	32	cases	case	NOUN
ftr-376	564	33	that	that	PRON
ftr-376	564	34	were	be	AUX
ftr-376	564	35	resolved	resolve	VERB
ftr-376	564	36	in	in	ADP
ftr-376	564	37	fiscal	fiscal	ADJ
ftr-376	564	38	year	year	NOUN
ftr-376	564	39	20082009	20082009	NUM
ftr-376	564	40	,	,	PUNCT
ftr-376	564	41	83	83	NUM
ftr-376	564	42	cases	case	NOUN
ftr-376	564	43	were	be	AUX
ftr-376	564	44	categorized	categorize	VERB
ftr-376	564	45	as	as	ADP
ftr-376	564	46	negotiable	negotiable	ADJ
ftr-376	564	47	,	,	PUNCT
ftr-376	564	48	which	which	PRON
ftr-376	564	49	means	mean	VERB
ftr-376	564	50	that	that	SCONJ
ftr-376	564	51	bilateral	bilateral	ADJ
ftr-376	564	52	negotiations	negotiation	NOUN
ftr-376	564	53	with	with	ADP
ftr-376	564	54	another	another	DET
ftr-376	564	55	tax	tax	NOUN
ftr-376	564	56	administration	administration	NOUN
ftr-376	564	57	were	be	AUX
ftr-376	564	58	required	require	VERB
ftr-376	564	59	to	to	PART
ftr-376	564	60	resolve	resolve	VERB
ftr-376	564	61	an	an	DET
ftr-376	564	62	issue	issue	NOUN
ftr-376	564	63	.	.	PUNCT
ftr-376	565	1	of	of	ADP
ftr-376	565	2	the	the	DET
ftr-376	565	3	83	83	NUM
ftr-376	565	4	cases	case	NOUN
ftr-376	565	5	negotiated	negotiate	VERB
ftr-376	565	6	with	with	ADP
ftr-376	565	7	other	other	ADJ
ftr-376	565	8	tax	tax	NOUN
ftr-376	565	9	administrations	administration	NOUN
ftr-376	565	10	,	,	PUNCT
ftr-376	565	11	89	89	NUM
ftr-376	565	12	%	%	NOUN
ftr-376	565	13	of	of	ADP
ftr-376	565	14	taxpayers	taxpayer	NOUN
ftr-376	565	15	who	who	PRON
ftr-376	565	16	sought	seek	VERB
ftr-376	565	17	assistance	assistance	NOUN
ftr-376	565	18	obtained	obtain	VERB
ftr-376	565	19	full	full	ADJ
ftr-376	565	20	relief	relief	NOUN
ftr-376	565	21	from	from	ADP
ftr-376	565	22	double	double	ADJ
ftr-376	565	23	taxation	taxation	NOUN
ftr-376	565	24	and	and	CCONJ
ftr-376	565	25	11	11	NUM
ftr-376	565	26	%	%	NOUN
ftr-376	565	27	did	do	AUX
ftr-376	565	28	not	not	PART
ftr-376	565	29	obtain	obtain	VERB
ftr-376	565	30	relief.90	relief.90	PRON
ftr-376	565	31	in	in	ADP
ftr-376	565	32	a	a	DET
ftr-376	565	33	2006	2006	NUM
ftr-376	565	34	public	public	ADJ
ftr-376	565	35	discussion	discussion	NOUN
ftr-376	565	36	draft	draft	NOUN
ftr-376	565	37	dealing	deal	VERB
ftr-376	565	38	with	with	ADP
ftr-376	565	39	proposals	proposal	NOUN
ftr-376	565	40	for	for	ADP
ftr-376	565	41	improving	improve	VERB
ftr-376	565	42	the	the	DET
ftr-376	565	43	resolution	resolution	NOUN
ftr-376	565	44	of	of	ADP
ftr-376	565	45	international	international	ADJ
ftr-376	565	46	tax	tax	NOUN
ftr-376	565	47	disputes	dispute	NOUN
ftr-376	565	48	,	,	PUNCT
ftr-376	565	49	the	the	DET
ftr-376	565	50	oecd	oecd	NOUN
ftr-376	565	51	characterized	characterize	VERB
ftr-376	565	52	the	the	DET
ftr-376	565	53	cases	case	NOUN
ftr-376	565	54	where	where	SCONJ
ftr-376	565	55	the	the	DET
ftr-376	565	56	competent	competent	ADJ
ftr-376	565	57	authority	authority	NOUN
ftr-376	565	58	were	be	AUX
ftr-376	565	59	unable	unable	ADJ
ftr-376	565	60	to	to	PART
ftr-376	565	61	reach	reach	VERB
ftr-376	565	62	an	an	DET
ftr-376	565	63	agreement	agreement	NOUN
ftr-376	565	64	as	as	SCONJ
ftr-376	565	65	rare.91	rare.91	PROPN
ftr-376	565	66	this	this	PRON
ftr-376	565	67	is	be	AUX
ftr-376	565	68	compatible	compatible	ADJ
ftr-376	565	69	with	with	ADP
ftr-376	565	70	the	the	DET
ftr-376	565	71	data	datum	NOUN
ftr-376	565	72	cited	cite	VERB
ftr-376	565	73	above.92	above.92	PROPN
ftr-376	565	74	89	89	NUM
ftr-376	565	75	.	.	PUNCT
ftr-376	566	1	greg	greg	PROPN
ftr-376	566	2	noble	noble	PROPN
ftr-376	566	3	and	and	CCONJ
ftr-376	566	4	robert	robert	PROPN
ftr-376	566	5	turner	turner	PROPN
ftr-376	566	6	,	,	PUNCT
ftr-376	566	7	competent	competent	ADJ
ftr-376	566	8	authority	authority	NOUN
ftr-376	566	9	update	update	NOUN
ftr-376	566	10	,	,	PUNCT
ftr-376	566	11	report	report	NOUN
ftr-376	566	12	of	of	ADP
ftr-376	566	13	the	the	DET
ftr-376	566	14	proceedings	proceeding	NOUN
ftr-376	566	15	of	of	ADP
ftr-376	566	16	the	the	DET
ftr-376	566	17	fifty	fifty	NUM
ftr-376	566	18	-	-	PUNCT
ftr-376	566	19	seventh	seventh	ADJ
ftr-376	566	20	tax	tax	NOUN
ftr-376	566	21	conference	conference	NOUN
ftr-376	566	22	,	,	PUNCT
ftr-376	566	23	canadian	canadian	ADJ
ftr-376	566	24	tax	tax	NOUN
ftr-376	566	25	foundation	foundation	PROPN
ftr-376	566	26	,	,	PUNCT
ftr-376	566	27	p.	p.	NOUN
ftr-376	566	28	29:13	29:13	NUM
ftr-376	566	29	.	.	PUNCT
ftr-376	567	1	90	90	NUM
ftr-376	567	2	.	.	PUNCT
ftr-376	567	3	see	see	VERB
ftr-376	567	4	canada	canada	PROPN
ftr-376	567	5	revenue	revenue	PROPN
ftr-376	567	6	agency	agency	NOUN
ftr-376	567	7	,	,	PUNCT
ftr-376	567	8	mutual	mutual	ADJ
ftr-376	567	9	agreement	agreement	NOUN
ftr-376	567	10	procedure	procedure	NOUN
ftr-376	567	11	program	program	NOUN
ftr-376	567	12	report	report	NOUN
ftr-376	567	13	(	(	PUNCT
ftr-376	567	14	apr	apr	NOUN
ftr-376	567	15	.	.	PROPN
ftr-376	567	16	1	1	NUM
ftr-376	567	17	,	,	PUNCT
ftr-376	567	18	2008	2008	NUM
ftr-376	567	19	–	–	PUNCT
ftr-376	567	20	mar	mar	PROPN
ftr-376	567	21	.	.	PROPN
ftr-376	567	22	31	31	NUM
ftr-376	567	23	,	,	PUNCT
ftr-376	567	24	2009	2009	NUM
ftr-376	567	25	)	)	PUNCT
ftr-376	567	26	at	at	ADP
ftr-376	567	27	http://www.craarc.gc.ca/tx/nnrsdnts/cmp/mp_rprt_2008-2009-eng.pdf	http://www.craarc.gc.ca/tx/nnrsdnts/cmp/mp_rprt_2008-2009-eng.pdf	PROPN
ftr-376	567	28	.	.	PROPN
ftr-376	567	29	91	91	NUM
ftr-376	567	30	.	.	PUNCT
ftr-376	568	1	see	see	VERB
ftr-376	568	2	the	the	DET
ftr-376	568	3	2006	2006	NUM
ftr-376	568	4	oecd	oecd	PROPN
ftr-376	568	5	report	report	NOUN
ftr-376	568	6	,	,	PUNCT
ftr-376	568	7	supra	supra	PROPN
ftr-376	568	8	note	note	NOUN
ftr-376	568	9	16	16	NUM
ftr-376	568	10	.	.	PUNCT
ftr-376	569	1	the	the	DET
ftr-376	569	2	proposed	propose	VERB
ftr-376	569	3	commentary	commentary	NOUN
ftr-376	569	4	in	in	ADP
ftr-376	569	5	this	this	DET
ftr-376	569	6	report	report	NOUN
ftr-376	569	7	stated	state	VERB
ftr-376	569	8	that	that	SCONJ
ftr-376	569	9	:	:	PUNCT
ftr-376	569	10	“	"	PUNCT
ftr-376	569	11	this	this	DET
ftr-376	569	12	paragraph	paragraph	NOUN
ftr-376	569	13	provides	provide	VERB
ftr-376	569	14	that	that	SCONJ
ftr-376	569	15	,	,	PUNCT
ftr-376	569	16	in	in	ADP
ftr-376	569	17	the	the	DET
ftr-376	569	18	rare	rare	ADJ
ftr-376	569	19	cases	case	NOUN
ftr-376	569	20	where	where	SCONJ
ftr-376	569	21	the	the	DET
ftr-376	569	22	competent	competent	ADJ
ftr-376	569	23	authorities	authority	NOUN
ftr-376	569	24	are	be	AUX
ftr-376	569	25	unable	unable	ADJ
ftr-376	569	26	to	to	PART
ftr-376	569	27	reach	reach	VERB
ftr-376	569	28	an	an	DET
ftr-376	569	29	agreement	agreement	NOUN
ftr-376	569	30	under	under	ADP
ftr-376	569	31	¶	¶	PROPN
ftr-376	569	32	2	2	NUM
ftr-376	569	33	,	,	PUNCT
ftr-376	569	34	the	the	DET
ftr-376	569	35	unresolved	unresolved	ADJ
ftr-376	569	36	issues	issue	NOUN
ftr-376	569	37	will	will	AUX
ftr-376	569	38	,	,	PUNCT
ftr-376	569	39	at	at	ADP
ftr-376	569	40	the	the	DET
ftr-376	569	41	request	request	NOUN
ftr-376	569	42	of	of	ADP
ftr-376	569	43	the	the	DET
ftr-376	569	44	person	person	NOUN
ftr-376	569	45	who	who	PRON
ftr-376	569	46	presented	present	VERB
ftr-376	569	47	the	the	DET
ftr-376	569	48	case	case	NOUN
ftr-376	569	49	,	,	PUNCT
ftr-376	569	50	be	be	AUX
ftr-376	569	51	solved	solve	VERB
ftr-376	569	52	through	through	ADP
ftr-376	569	53	an	an	DET
ftr-376	569	54	arbitration	arbitration	NOUN
ftr-376	569	55	process	process	NOUN
ftr-376	569	56	”	"	PUNCT
ftr-376	569	57	(	(	PUNCT
ftr-376	569	58	emphasis	emphasis	NOUN
ftr-376	569	59	added	add	VERB
ftr-376	569	60	)	)	PUNCT
ftr-376	569	61	.	.	PUNCT
ftr-376	570	1	note	note	VERB
ftr-376	570	2	that	that	SCONJ
ftr-376	570	3	this	this	DET
ftr-376	570	4	characterization	characterization	NOUN
ftr-376	570	5	has	have	AUX
ftr-376	570	6	been	be	AUX
ftr-376	570	7	omitted	omit	VERB
ftr-376	570	8	from	from	ADP
ftr-376	570	9	the	the	DET
ftr-376	570	10	oecd	oecd	PROPN
ftr-376	570	11	report	report	NOUN
ftr-376	570	12	,	,	PUNCT
ftr-376	570	13	the	the	DET
ftr-376	570	14	final	final	ADJ
ftr-376	570	15	report	report	NOUN
ftr-376	570	16	adopted	adopt	VERB
ftr-376	570	17	by	by	ADP
ftr-376	570	18	the	the	DET
ftr-376	570	19	committee	committee	NOUN
ftr-376	570	20	on	on	ADP
ftr-376	570	21	fiscal	fiscal	ADJ
ftr-376	570	22	affairs	affair	NOUN
ftr-376	570	23	on	on	ADP
ftr-376	570	24	30	30	NUM
ftr-376	570	25	jan	jan	PROPN
ftr-376	570	26	.	.	PROPN
ftr-376	570	27	2007	2007	NUM
ftr-376	570	28	,	,	PUNCT
ftr-376	570	29	feb	feb	PROPN
ftr-376	570	30	.	.	PROPN
ftr-376	570	31	2007	2007	NUM
ftr-376	570	32	,	,	PUNCT
ftr-376	570	33	supra	supra	PROPN
ftr-376	570	34	note	note	NOUN
ftr-376	570	35	15	15	NUM
ftr-376	570	36	.	.	PUNCT
ftr-376	571	1	nevertheless	nevertheless	ADV
ftr-376	571	2	,	,	PUNCT
ftr-376	571	3	it	it	PRON
ftr-376	571	4	is	be	AUX
ftr-376	571	5	very	very	ADV
ftr-376	571	6	reasonable	reasonable	ADJ
ftr-376	571	7	to	to	PART
ftr-376	571	8	argue	argue	VERB
ftr-376	571	9	that	that	SCONJ
ftr-376	571	10	this	this	DET
ftr-376	571	11	omission	omission	NOUN
ftr-376	571	12	does	do	AUX
ftr-376	571	13	not	not	PART
ftr-376	571	14	indicate	indicate	VERB
ftr-376	571	15	a	a	DET
ftr-376	571	16	change	change	NOUN
ftr-376	571	17	in	in	ADP
ftr-376	571	18	the	the	DET
ftr-376	571	19	oecd	oecd	PROPN
ftr-376	571	20	characterization	characterization	NOUN
ftr-376	571	21	which	which	PRON
ftr-376	571	22	occurred	occur	VERB
ftr-376	571	23	within	within	ADP
ftr-376	571	24	the	the	DET
ftr-376	571	25	one	one	NUM
ftr-376	571	26	year	year	NOUN
ftr-376	571	27	period	period	NOUN
ftr-376	571	28	between	between	ADP
ftr-376	571	29	feb	feb	PROPN
ftr-376	571	30	.	.	PROPN
ftr-376	571	31	2006	2006	NUM
ftr-376	571	32	and	and	CCONJ
ftr-376	571	33	feb	feb	PROPN
ftr-376	571	34	.	.	PROPN
ftr-376	571	35	2007	2007	NUM
ftr-376	571	36	.	.	PUNCT
ftr-376	572	1	if	if	SCONJ
ftr-376	572	2	in	in	ADP
ftr-376	572	3	fact	fact	NOUN
ftr-376	572	4	rare	rare	ADJ
ftr-376	572	5	cases	case	NOUN
ftr-376	572	6	remained	remain	VERB
ftr-376	572	7	unresolved	unresolved	ADJ
ftr-376	572	8	through	through	ADP
ftr-376	572	9	map	map	NOUN
ftr-376	572	10	according	accord	VERB
ftr-376	572	11	to	to	ADP
ftr-376	572	12	the	the	DET
ftr-376	572	13	2006	2006	NUM
ftr-376	572	14	report	report	NOUN
ftr-376	572	15	,	,	PUNCT
ftr-376	572	16	one	one	PRON
ftr-376	572	17	could	could	AUX
ftr-376	572	18	presumably	presumably	ADV
ftr-376	572	19	rely	rely	VERB
ftr-376	572	20	on	on	ADP
ftr-376	572	21	this	this	DET
ftr-376	572	22	data	datum	NOUN
ftr-376	572	23	as	as	ADP
ftr-376	572	24	being	be	AUX
ftr-376	572	25	accurate	accurate	ADJ
ftr-376	572	26	in	in	ADP
ftr-376	572	27	2007	2007	NUM
ftr-376	572	28	as	as	ADV
ftr-376	572	29	well	well	ADV
ftr-376	572	30	,	,	PUNCT
ftr-376	572	31	especially	especially	ADV
ftr-376	572	32	when	when	SCONJ
ftr-376	572	33	this	this	DET
ftr-376	572	34	position	position	NOUN
ftr-376	572	35	is	be	AUX
ftr-376	572	36	evident	evident	ADJ
ftr-376	572	37	in	in	ADP
ftr-376	572	38	the	the	DET
ftr-376	572	39	literature	literature	NOUN
ftr-376	572	40	.	.	PUNCT
ftr-376	573	1	it	it	PRON
ftr-376	573	2	could	could	AUX
ftr-376	573	3	well	well	ADV
ftr-376	573	4	be	be	AUX
ftr-376	573	5	that	that	SCONJ
ftr-376	573	6	this	this	DET
ftr-376	573	7	characterization	characterization	NOUN
ftr-376	573	8	was	be	AUX
ftr-376	573	9	omitted	omit	VERB
ftr-376	573	10	from	from	ADP
ftr-376	573	11	the	the	DET
ftr-376	573	12	final	final	ADJ
ftr-376	573	13	report	report	NOUN
ftr-376	573	14	due	due	ADP
ftr-376	573	15	to	to	ADP
ftr-376	573	16	comments	comment	NOUN
ftr-376	573	17	of	of	ADP
ftr-376	573	18	michael	michael	PROPN
ftr-376	573	19	mcintyre	mcintyre	PROPN
ftr-376	573	20	who	who	PRON
ftr-376	573	21	argued	argue	VERB
ftr-376	573	22	that	that	SCONJ
ftr-376	573	23	if	if	SCONJ
ftr-376	573	24	in	in	ADP
ftr-376	573	25	fact	fact	NOUN
ftr-376	573	26	only	only	ADV
ftr-376	573	27	rare	rare	ADJ
ftr-376	573	28	cases	case	NOUN
ftr-376	573	29	remain	remain	VERB
ftr-376	573	30	unresolved	unresolved	ADJ
ftr-376	573	31	then	then	ADV
ftr-376	573	32	it	it	PRON
ftr-376	573	33	is	be	AUX
ftr-376	573	34	worth	worth	ADJ
ftr-376	573	35	double	double	ADJ
ftr-376	573	36	checking	check	VERB
ftr-376	573	37	whether	whether	SCONJ
ftr-376	573	38	adopting	adopt	VERB
ftr-376	573	39	the	the	DET
ftr-376	573	40	arbitration	arbitration	NOUN
ftr-376	573	41	provision	provision	NOUN
ftr-376	573	42	outweighs	outweigh	VERB
ftr-376	573	43	the	the	DET
ftr-376	573	44	other	other	ADJ
ftr-376	573	45	costs	cost	NOUN
ftr-376	573	46	associated	associate	VERB
ftr-376	573	47	with	with	ADP
ftr-376	573	48	such	such	DET
ftr-376	573	49	a	a	DET
ftr-376	573	50	step	step	NOUN
ftr-376	573	51	.	.	PUNCT
ftr-376	574	1	see	see	VERB
ftr-376	574	2	mcintyre	mcintyre	PROPN
ftr-376	574	3	,	,	PUNCT
ftr-376	574	4	supra	supra	PROPN
ftr-376	574	5	note	note	NOUN
ftr-376	574	6	10	10	NUM
ftr-376	574	7	.	.	PUNCT
ftr-376	574	8	92	92	NUM
ftr-376	574	9	.	.	PUNCT
ftr-376	575	1	other	other	ADJ
ftr-376	575	2	commentators	commentator	NOUN
ftr-376	575	3	disagree	disagree	VERB
ftr-376	575	4	with	with	ADP
ftr-376	575	5	the	the	DET
ftr-376	575	6	general	general	ADJ
ftr-376	575	7	notion	notion	NOUN
ftr-376	575	8	in	in	ADP
ftr-376	575	9	the	the	DET
ftr-376	575	10	literature	literature	NOUN
ftr-376	575	11	regarding	regard	VERB
ftr-376	575	12	the	the	DET
ftr-376	575	13	rate	rate	NOUN
ftr-376	575	14	of	of	ADP
ftr-376	575	15	success	success	NOUN
ftr-376	575	16	of	of	ADP
ftr-376	575	17	map	map	NOUN
ftr-376	575	18	cases	case	NOUN
ftr-376	575	19	.	.	PUNCT
ftr-376	576	1	for	for	ADP
ftr-376	576	2	a	a	DET
ftr-376	576	3	thorough	thorough	ADJ
ftr-376	576	4	discussion	discussion	NOUN
ftr-376	576	5	see	see	VERB
ftr-376	576	6	generally	generally	ADV
ftr-376	576	7	altman	altman	PROPN
ftr-376	576	8	,	,	PUNCT
ftr-376	576	9	supra	supra	PROPN
ftr-376	576	10	note	note	PROPN
ftr-376	576	11	14	14	NUM
ftr-376	576	12	.	.	PUNCT
ftr-376	577	1	see	see	VERB
ftr-376	577	2	also	also	ADV
ftr-376	577	3	cole	cole	PROPN
ftr-376	577	4	,	,	PUNCT
ftr-376	577	5	venuti	venuti	PROPN
ftr-376	577	6	,	,	PUNCT
ftr-376	577	7	gordon	gordon	PROPN
ftr-376	577	8	&	&	CCONJ
ftr-376	577	9	croker	croker	PROPN
ftr-376	577	10	,	,	PUNCT
ftr-376	577	11	supra	supra	PROPN
ftr-376	577	12	note	note	PROPN
ftr-376	577	13	11	11	NUM
ftr-376	577	14	at	at	ADP
ftr-376	577	15	a36	a36	NOUN
ftr-376	577	16	:	:	PUNCT
ftr-376	577	17	“	"	PUNCT
ftr-376	577	18	statistics	statistic	NOUN
ftr-376	577	19	show	show	VERB
ftr-376	577	20	that	that	SCONJ
ftr-376	577	21	most	most	ADJ
ftr-376	577	22	double	double	ADJ
ftr-376	577	23	taxation	taxation	NOUN
ftr-376	577	24	cases	case	NOUN
ftr-376	577	25	brought	bring	VERB
ftr-376	577	26	before	before	ADP
ftr-376	577	27	the	the	DET
ftr-376	577	28	u.s	u.s	PROPN
ftr-376	577	29	.	.	PROPN
ftr-376	577	30	competent	competent	PROPN
ftr-376	577	31	authority	authority	NOUN
ftr-376	577	32	are	be	AUX
ftr-376	577	33	resolved	resolve	VERB
ftr-376	577	34	with	with	ADP
ftr-376	577	35	full	full	ADJ
ftr-376	577	36	relief	relief	NOUN
ftr-376	577	37	from	from	ADP
ftr-376	577	38	double	double	ADJ
ftr-376	577	39	taxation	taxation	NOUN
ftr-376	577	40	or	or	CCONJ
ftr-376	577	41	through	through	ADP
ftr-376	577	42	withdrawal	withdrawal	NOUN
ftr-376	577	43	of	of	ADP
ftr-376	577	44	the	the	DET
ftr-376	577	45	adjustment	adjustment	NOUN
ftr-376	577	46	.	.	PUNCT
ftr-376	578	1	however	however	ADV
ftr-376	578	2	,	,	PUNCT
ftr-376	578	3	there	there	PRON
ftr-376	578	4	are	be	VERB
ftr-376	578	5	cases	case	NOUN
ftr-376	578	6	where	where	SCONJ
ftr-376	578	7	only	only	ADV
ftr-376	578	8	partial	partial	ADJ
ftr-376	578	9	relief	relief	NOUN
ftr-376	578	10	or	or	CCONJ
ftr-376	578	11	no	no	DET
ftr-376	578	12	relief	relief	NOUN
ftr-376	578	13	was	be	AUX
ftr-376	578	14	obtained	obtain	VERB
ftr-376	578	15	.	.	PUNCT
ftr-376	578	16	”	"	PUNCT
ftr-376	579	1	734	734	NUM
ftr-376	579	2	florida	florida	PROPN
ftr-376	579	3	tax	tax	NOUN
ftr-376	579	4	review	review	NOUN
ftr-376	579	5	[	[	X
ftr-376	579	6	vol	vol	NOUN
ftr-376	579	7	.	.	PUNCT
ftr-376	579	8	9:8	9:8	NUM
ftr-376	580	1	g.	g.	PROPN
ftr-376	580	2	structural	structural	ADJ
ftr-376	580	3	deficiencies	deficiency	NOUN
ftr-376	580	4	of	of	ADP
ftr-376	580	5	the	the	DET
ftr-376	580	6	proposal	proposal	NOUN
ftr-376	580	7	1	1	X
ftr-376	580	8	.	.	PUNCT
ftr-376	581	1	the	the	DET
ftr-376	581	2	two	two	NUM
ftr-376	581	3	-	-	PUNCT
ftr-376	581	4	step	step	NOUN
ftr-376	581	5	approach	approach	NOUN
ftr-376	581	6	and	and	CCONJ
ftr-376	581	7	the	the	DET
ftr-376	581	8	blocking	blocking	NOUN
ftr-376	581	9	method	method	NOUN
ftr-376	581	10	the	the	DET
ftr-376	581	11	link	link	NOUN
ftr-376	581	12	between	between	ADP
ftr-376	581	13	map	map	NOUN
ftr-376	581	14	and	and	CCONJ
ftr-376	581	15	arbitration	arbitration	NOUN
ftr-376	581	16	and	and	CCONJ
ftr-376	581	17	the	the	DET
ftr-376	581	18	fact	fact	NOUN
ftr-376	581	19	that	that	SCONJ
ftr-376	581	20	arbitration	arbitration	NOUN
ftr-376	581	21	operates	operate	VERB
ftr-376	581	22	only	only	ADV
ftr-376	581	23	as	as	ADP
ftr-376	581	24	an	an	DET
ftr-376	581	25	extension	extension	NOUN
ftr-376	581	26	to	to	ADP
ftr-376	581	27	the	the	DET
ftr-376	581	28	map	map	NOUN
ftr-376	581	29	weaken	weaken	VERB
ftr-376	581	30	the	the	DET
ftr-376	581	31	proposal	proposal	NOUN
ftr-376	581	32	.	.	PUNCT
ftr-376	582	1	assume	assume	VERB
ftr-376	582	2	that	that	SCONJ
ftr-376	582	3	a	a	DET
ftr-376	582	4	taxpayer	taxpayer	NOUN
ftr-376	582	5	requests	request	VERB
ftr-376	582	6	competent	competent	ADJ
ftr-376	582	7	authority	authority	NOUN
ftr-376	582	8	assistance	assistance	NOUN
ftr-376	582	9	claiming	claim	VERB
ftr-376	582	10	taxation	taxation	NOUN
ftr-376	582	11	not	not	PART
ftr-376	582	12	in	in	ADP
ftr-376	582	13	accordance	accordance	NOUN
ftr-376	582	14	with	with	ADP
ftr-376	582	15	the	the	DET
ftr-376	582	16	treaty	treaty	NOUN
ftr-376	582	17	.	.	PUNCT
ftr-376	583	1	assume	assume	VERB
ftr-376	583	2	further	far	ADV
ftr-376	583	3	that	that	SCONJ
ftr-376	583	4	the	the	DET
ftr-376	583	5	competent	competent	ADJ
ftr-376	583	6	authority	authority	NOUN
ftr-376	583	7	is	be	AUX
ftr-376	583	8	not	not	PART
ftr-376	583	9	interested	interested	ADJ
ftr-376	583	10	(	(	PUNCT
ftr-376	583	11	say	say	VERB
ftr-376	583	12	for	for	ADP
ftr-376	583	13	policy	policy	NOUN
ftr-376	583	14	reasons	reason	NOUN
ftr-376	583	15	)	)	PUNCT
ftr-376	583	16	that	that	SCONJ
ftr-376	583	17	the	the	DET
ftr-376	583	18	issue	issue	NOUN
ftr-376	583	19	at	at	ADP
ftr-376	583	20	stake	stake	NOUN
ftr-376	583	21	be	be	AUX
ftr-376	583	22	resolved	resolve	VERB
ftr-376	583	23	through	through	ADP
ftr-376	583	24	mandatory	mandatory	ADJ
ftr-376	583	25	and	and	CCONJ
ftr-376	583	26	binding	binding	ADJ
ftr-376	583	27	arbitration	arbitration	NOUN
ftr-376	583	28	.	.	PUNCT
ftr-376	584	1	the	the	DET
ftr-376	584	2	competent	competent	ADJ
ftr-376	584	3	authority	authority	NOUN
ftr-376	584	4	,	,	PUNCT
ftr-376	584	5	therefore	therefore	ADV
ftr-376	584	6	,	,	PUNCT
ftr-376	584	7	takes	take	VERB
ftr-376	584	8	the	the	DET
ftr-376	584	9	position	position	NOUN
ftr-376	584	10	that	that	SCONJ
ftr-376	584	11	the	the	DET
ftr-376	584	12	request	request	NOUN
ftr-376	584	13	for	for	ADP
ftr-376	584	14	map	map	NOUN
ftr-376	584	15	assistance	assistance	NOUN
ftr-376	584	16	is	be	AUX
ftr-376	584	17	unjustified	unjustified	ADJ
ftr-376	584	18	and	and	CCONJ
ftr-376	584	19	declines	decline	VERB
ftr-376	584	20	to	to	PART
ftr-376	584	21	initiate	initiate	VERB
ftr-376	584	22	map	map	NOUN
ftr-376	584	23	.	.	PUNCT
ftr-376	585	1	as	as	SCONJ
ftr-376	585	2	clarified	clarify	VERB
ftr-376	585	3	above	above	ADV
ftr-376	585	4	,	,	PUNCT
ftr-376	585	5	this	this	PRON
ftr-376	585	6	is	be	AUX
ftr-376	585	7	possible	possible	ADJ
ftr-376	585	8	.	.	PUNCT
ftr-376	586	1	in	in	ADP
ftr-376	586	2	this	this	DET
ftr-376	586	3	scenario	scenario	NOUN
ftr-376	586	4	the	the	DET
ftr-376	586	5	mandatory	mandatory	ADJ
ftr-376	586	6	and	and	CCONJ
ftr-376	586	7	binding	bind	VERB
ftr-376	586	8	arbitration	arbitration	NOUN
ftr-376	586	9	provision	provision	NOUN
ftr-376	586	10	will	will	AUX
ftr-376	586	11	malfunction	malfunction	VERB
ftr-376	586	12	.	.	PUNCT
ftr-376	587	1	this	this	PRON
ftr-376	587	2	is	be	AUX
ftr-376	587	3	because	because	SCONJ
ftr-376	587	4	under	under	ADP
ftr-376	587	5	the	the	DET
ftr-376	587	6	current	current	ADJ
ftr-376	587	7	proposal	proposal	NOUN
ftr-376	587	8	,	,	PUNCT
ftr-376	587	9	the	the	DET
ftr-376	587	10	arbitration	arbitration	NOUN
ftr-376	587	11	will	will	AUX
ftr-376	587	12	be	be	AUX
ftr-376	587	13	triggered	trigger	VERB
ftr-376	587	14	only	only	ADV
ftr-376	587	15	after	after	SCONJ
ftr-376	587	16	the	the	DET
ftr-376	587	17	competent	competent	ADJ
ftr-376	587	18	authorities	authority	NOUN
ftr-376	587	19	exhaust	exhaust	VERB
ftr-376	587	20	the	the	DET
ftr-376	587	21	map	map	NOUN
ftr-376	587	22	negotiations	negotiation	NOUN
ftr-376	587	23	.	.	PUNCT
ftr-376	588	1	because	because	SCONJ
ftr-376	588	2	in	in	ADP
ftr-376	588	3	this	this	DET
ftr-376	588	4	example	example	NOUN
ftr-376	588	5	there	there	PRON
ftr-376	588	6	was	be	VERB
ftr-376	588	7	no	no	DET
ftr-376	588	8	map	map	NOUN
ftr-376	588	9	,	,	PUNCT
ftr-376	588	10	the	the	DET
ftr-376	588	11	arbitration	arbitration	NOUN
ftr-376	588	12	is	be	AUX
ftr-376	588	13	not	not	PART
ftr-376	588	14	triggered	trigger	VERB
ftr-376	588	15	.	.	PUNCT
ftr-376	589	1	this	this	DET
ftr-376	589	2	mechanism	mechanism	NOUN
ftr-376	589	3	will	will	AUX
ftr-376	589	4	be	be	AUX
ftr-376	589	5	referred	refer	VERB
ftr-376	589	6	to	to	PART
ftr-376	589	7	hereinafter	hereinafter	VERB
ftr-376	589	8	as	as	ADP
ftr-376	589	9	the	the	DET
ftr-376	589	10	blocking	blocking	NOUN
ftr-376	589	11	method	method	NOUN
ftr-376	589	12	.	.	PUNCT
ftr-376	590	1	the	the	DET
ftr-376	590	2	competent	competent	ADJ
ftr-376	590	3	authority	authority	NOUN
ftr-376	590	4	utilized	utilize	VERB
ftr-376	590	5	this	this	DET
ftr-376	590	6	mechanism	mechanism	NOUN
ftr-376	590	7	to	to	PART
ftr-376	590	8	block	block	VERB
ftr-376	590	9	the	the	DET
ftr-376	590	10	mandatory	mandatory	ADJ
ftr-376	590	11	arbitration	arbitration	NOUN
ftr-376	590	12	,	,	PUNCT
ftr-376	590	13	hence	hence	ADV
ftr-376	590	14	the	the	DET
ftr-376	590	15	name	name	NOUN
ftr-376	590	16	.	.	PUNCT
ftr-376	591	1	93	93	NUM
ftr-376	591	2	the	the	DET
ftr-376	591	3	issue	issue	NOUN
ftr-376	591	4	of	of	ADP
ftr-376	591	5	the	the	DET
ftr-376	591	6	obligatory	obligatory	ADJ
ftr-376	591	7	feature	feature	NOUN
ftr-376	591	8	of	of	ADP
ftr-376	591	9	the	the	DET
ftr-376	591	10	map	map	NOUN
ftr-376	591	11	was	be	AUX
ftr-376	591	12	addressed	address	VERB
ftr-376	591	13	in	in	ADP
ftr-376	591	14	the	the	DET
ftr-376	591	15	work	work	NOUN
ftr-376	591	16	of	of	ADP
ftr-376	591	17	william	william	PROPN
ftr-376	591	18	w.	w.	PROPN
ftr-376	591	19	park	park	PROPN
ftr-376	591	20	and	and	CCONJ
ftr-376	591	21	david	david	PROPN
ftr-376	591	22	r.	r.	PROPN
ftr-376	591	23	tillinghast	tillinghast	PROPN
ftr-376	591	24	in	in	ADP
ftr-376	591	25	2004	2004	NUM
ftr-376	591	26	,	,	PUNCT
ftr-376	591	27	sponsored	sponsor	VERB
ftr-376	591	28	by	by	ADP
ftr-376	591	29	the	the	DET
ftr-376	591	30	international	international	ADJ
ftr-376	591	31	fiscal	fiscal	ADJ
ftr-376	591	32	association.94	association.94	NOUN
ftr-376	591	33	the	the	DET
ftr-376	591	34	ifa	ifa	NOUN
ftr-376	591	35	-	-	PUNCT
ftr-376	591	36	sponsored	sponsor	VERB
ftr-376	591	37	draft	draft	NOUN
ftr-376	591	38	treaty	treaty	NOUN
ftr-376	591	39	avoids	avoid	VERB
ftr-376	591	40	the	the	DET
ftr-376	591	41	93	93	NUM
ftr-376	591	42	.	.	PUNCT
ftr-376	592	1	see	see	VERB
ftr-376	592	2	gerrit	gerrit	PROPN
ftr-376	592	3	groen	groen	NOUN
ftr-376	592	4	,	,	PUNCT
ftr-376	592	5	arbritration	arbritration	NOUN
ftr-376	592	6	in	in	ADP
ftr-376	592	7	bilateral	bilateral	ADJ
ftr-376	592	8	tax	tax	NOUN
ftr-376	592	9	treaties	treaty	NOUN
ftr-376	592	10	,	,	PUNCT
ftr-376	592	11	30	30	NUM
ftr-376	592	12	intertax	intertax	NOUN
ftr-376	592	13	3	3	NUM
ftr-376	592	14	,	,	PUNCT
ftr-376	592	15	14	14	NUM
ftr-376	592	16	(	(	PUNCT
ftr-376	592	17	2002	2002	NUM
ftr-376	592	18	)	)	PUNCT
ftr-376	592	19	,	,	PUNCT
ftr-376	592	20	noting	note	VERB
ftr-376	592	21	:	:	PUNCT
ftr-376	592	22	“	"	PUNCT
ftr-376	592	23	as	as	ADP
ftr-376	592	24	a	a	DET
ftr-376	592	25	consequence	consequence	NOUN
ftr-376	592	26	,	,	PUNCT
ftr-376	592	27	if	if	SCONJ
ftr-376	592	28	a	a	DET
ftr-376	592	29	contracting	contracting	NOUN
ftr-376	592	30	state	state	NOUN
ftr-376	592	31	is	be	AUX
ftr-376	592	32	unwilling	unwilling	ADJ
ftr-376	592	33	to	to	PART
ftr-376	592	34	enter	enter	VERB
ftr-376	592	35	into	into	ADP
ftr-376	592	36	a	a	DET
ftr-376	592	37	mutual	mutual	ADJ
ftr-376	592	38	agreement	agreement	NOUN
ftr-376	592	39	procedure	procedure	NOUN
ftr-376	592	40	,	,	PUNCT
ftr-376	592	41	the	the	DET
ftr-376	592	42	mutual	mutual	ADJ
ftr-376	592	43	agreement	agreement	NOUN
ftr-376	592	44	procedures	procedure	NOUN
ftr-376	592	45	have	have	AUX
ftr-376	592	46	not	not	PART
ftr-376	592	47	been	be	AUX
ftr-376	592	48	fully	fully	ADV
ftr-376	592	49	exhausted	exhaust	VERB
ftr-376	592	50	,	,	PUNCT
ftr-376	592	51	and	and	CCONJ
ftr-376	592	52	the	the	DET
ftr-376	592	53	dispute	dispute	NOUN
ftr-376	592	54	can	can	AUX
ftr-376	592	55	therefore	therefore	ADV
ftr-376	592	56	not	not	PART
ftr-376	592	57	be	be	AUX
ftr-376	592	58	submitted	submit	VERB
ftr-376	592	59	to	to	ADP
ftr-376	592	60	arbitration	arbitration	NOUN
ftr-376	592	61	.	.	PUNCT
ftr-376	593	1	furthermore	furthermore	ADV
ftr-376	593	2	,	,	PUNCT
ftr-376	593	3	the	the	DET
ftr-376	593	4	standard	standard	ADJ
ftr-376	593	5	arbitration	arbitration	NOUN
ftr-376	593	6	clause	clause	NOUN
ftr-376	593	7	does	do	AUX
ftr-376	593	8	not	not	PART
ftr-376	593	9	give	give	VERB
ftr-376	593	10	a	a	DET
ftr-376	593	11	general	general	ADJ
ftr-376	593	12	consent	consent	NOUN
ftr-376	593	13	to	to	PART
ftr-376	593	14	submit	submit	VERB
ftr-376	593	15	an	an	DET
ftr-376	593	16	unsettled	unsettled	ADJ
ftr-376	593	17	dispute	dispute	NOUN
ftr-376	593	18	to	to	ADP
ftr-376	593	19	arbitration	arbitration	NOUN
ftr-376	593	20	before	before	ADP
ftr-376	593	21	the	the	DET
ftr-376	593	22	two	two	NUM
ftr-376	593	23	-	-	PUNCT
ftr-376	593	24	year	year	NOUN
ftr-376	593	25	period	period	NOUN
ftr-376	593	26	has	have	AUX
ftr-376	593	27	elapsed	elapse	VERB
ftr-376	593	28	even	even	ADV
ftr-376	593	29	if	if	SCONJ
ftr-376	593	30	it	it	PRON
ftr-376	593	31	is	be	AUX
ftr-376	593	32	evident	evident	ADJ
ftr-376	593	33	that	that	SCONJ
ftr-376	593	34	within	within	ADP
ftr-376	593	35	this	this	DET
ftr-376	593	36	period	period	NOUN
ftr-376	593	37	the	the	DET
ftr-376	593	38	dispute	dispute	NOUN
ftr-376	593	39	will	will	AUX
ftr-376	593	40	not	not	PART
ftr-376	593	41	be	be	AUX
ftr-376	593	42	resolved	resolve	VERB
ftr-376	593	43	through	through	ADP
ftr-376	593	44	negotiations	negotiation	NOUN
ftr-376	593	45	.	.	PUNCT
ftr-376	593	46	”	"	PUNCT
ftr-376	594	1	94	94	NUM
ftr-376	594	2	.	.	PUNCT
ftr-376	595	1	park	park	PROPN
ftr-376	595	2	&	&	CCONJ
ftr-376	595	3	tillinghast	tillinghast	ADJ
ftr-376	595	4	,	,	PUNCT
ftr-376	595	5	supra	supra	PROPN
ftr-376	595	6	note	note	NOUN
ftr-376	595	7	8	8	NUM
ftr-376	595	8	.	.	PUNCT
ftr-376	596	1	park	park	NOUN
ftr-376	596	2	and	and	CCONJ
ftr-376	596	3	tillinghast	tillinghast	ADJ
ftr-376	596	4	note	note	VERB
ftr-376	596	5	:	:	PUNCT
ftr-376	596	6	the	the	DET
ftr-376	596	7	tax	tax	NOUN
ftr-376	596	8	treaty	treaty	NOUN
ftr-376	596	9	arbitration	arbitration	NOUN
ftr-376	596	10	has	have	VERB
ftr-376	596	11	a	a	DET
ftr-376	596	12	close	close	ADJ
ftr-376	596	13	connection	connection	NOUN
ftr-376	596	14	with	with	ADP
ftr-376	596	15	the	the	DET
ftr-376	596	16	mutual	mutual	ADJ
ftr-376	596	17	agreement	agreement	NOUN
ftr-376	596	18	procedure	procedure	NOUN
ftr-376	596	19	.	.	PUNCT
ftr-376	597	1	arbitration	arbitration	NOUN
ftr-376	597	2	would	would	AUX
ftr-376	597	3	be	be	AUX
ftr-376	597	4	initiated	initiate	VERB
ftr-376	597	5	only	only	ADV
ftr-376	597	6	after	after	ADP
ftr-376	597	7	a	a	DET
ftr-376	597	8	mutual	mutual	ADJ
ftr-376	597	9	agreement	agreement	NOUN
ftr-376	597	10	procedure	procedure	NOUN
ftr-376	597	11	.	.	PUNCT
ftr-376	598	1	therefore	therefore	ADV
ftr-376	598	2	,	,	PUNCT
ftr-376	598	3	binding	binding	ADJ
ftr-376	598	4	and	and	CCONJ
ftr-376	598	5	mandatory	mandatory	ADJ
ftr-376	598	6	arbitration	arbitration	NOUN
ftr-376	598	7	would	would	AUX
ftr-376	598	8	actually	actually	ADV
ftr-376	598	9	require	require	VERB
ftr-376	598	10	also	also	ADV
ftr-376	598	11	that	that	SCONJ
ftr-376	598	12	the	the	DET
ftr-376	598	13	initiation	initiation	NOUN
ftr-376	598	14	of	of	ADP
ftr-376	598	15	a	a	DET
ftr-376	598	16	mutual	mutual	ADJ
ftr-376	598	17	agreement	agreement	NOUN
ftr-376	598	18	procedure	procedure	NOUN
ftr-376	598	19	would	would	AUX
ftr-376	598	20	be	be	AUX
ftr-376	598	21	obligatory	obligatory	ADJ
ftr-376	598	22	.	.	PUNCT
ftr-376	599	1	for	for	ADP
ftr-376	599	2	example	example	NOUN
ftr-376	599	3	,	,	PUNCT
ftr-376	599	4	the	the	DET
ftr-376	599	5	dutch	dutch	PROPN
ftr-376	599	6	representative	representative	NOUN
ftr-376	599	7	(	(	PUNCT
ftr-376	599	8	mr	mr	PROPN
ftr-376	599	9	.	.	PROPN
ftr-376	599	10	gerrit	gerrit	PROPN
ftr-376	599	11	groen	groen	NOUN
ftr-376	599	12	)	)	PUNCT
ftr-376	599	13	has	have	AUX
ftr-376	599	14	pointed	point	VERB
ftr-376	599	15	out	out	ADP
ftr-376	599	16	that	that	SCONJ
ftr-376	599	17	mandatory	mandatory	ADJ
ftr-376	599	18	tax	tax	NOUN
ftr-376	599	19	treaty	treaty	NOUN
ftr-376	599	20	arbitration	arbitration	NOUN
ftr-376	599	21	should	should	AUX
ftr-376	599	22	require	require	VERB
ftr-376	599	23	that	that	SCONJ
ftr-376	599	24	the	the	DET
ftr-376	599	25	competent	competent	ADJ
ftr-376	599	26	authorities	authority	NOUN
ftr-376	599	27	would	would	AUX
ftr-376	599	28	be	be	AUX
ftr-376	599	29	obliged	oblige	VERB
ftr-376	599	30	to	to	PART
ftr-376	599	31	initiate	initiate	VERB
ftr-376	599	32	a	a	DET
ftr-376	599	33	mutual	mutual	ADJ
ftr-376	599	34	agreement	agreement	NOUN
ftr-376	599	35	procedure	procedure	NOUN
ftr-376	599	36	at	at	ADP
ftr-376	599	37	the	the	DET
ftr-376	599	38	request	request	NOUN
ftr-376	599	39	of	of	ADP
ftr-376	599	40	the	the	DET
ftr-376	599	41	taxpayer	taxpayer	NOUN
ftr-376	599	42	.	.	PUNCT
ftr-376	600	1	it	it	PRON
ftr-376	600	2	could	could	AUX
ftr-376	600	3	be	be	AUX
ftr-376	600	4	considered	consider	VERB
ftr-376	600	5	whether	whether	SCONJ
ftr-376	600	6	the	the	DET
ftr-376	600	7	mutual	mutual	ADJ
ftr-376	600	8	agreement	agreement	NOUN
ftr-376	600	9	procedure	procedure	NOUN
ftr-376	600	10	should	should	AUX
ftr-376	600	11	be	be	AUX
ftr-376	600	12	rewritten	rewrite	VERB
ftr-376	600	13	to	to	ADP
ftr-376	600	14	this	this	DET
ftr-376	600	15	effect	effect	NOUN
ftr-376	600	16	.	.	PUNCT
ftr-376	601	1	alternatively	alternatively	ADV
ftr-376	601	2	,	,	PUNCT
ftr-376	601	3	as	as	SCONJ
ftr-376	601	4	the	the	DET
ftr-376	601	5	representative	representative	NOUN
ftr-376	601	6	from	from	ADP
ftr-376	601	7	singapore	singapore	PROPN
ftr-376	601	8	(	(	PUNCT
ftr-376	601	9	mrs	mrs	PROPN
ftr-376	601	10	.	.	PROPN
ftr-376	601	11	christina	christina	PROPN
ftr-376	601	12	ng	ng	PROPN
ftr-376	601	13	)	)	PUNCT
ftr-376	601	14	has	have	AUX
ftr-376	601	15	suggested	suggest	VERB
ftr-376	601	16	,	,	PUNCT
ftr-376	601	17	the	the	DET
ftr-376	601	18	arbitration	arbitration	NOUN
ftr-376	601	19	article	article	NOUN
ftr-376	601	20	could	could	AUX
ftr-376	601	21	2009	2009	NUM
ftr-376	601	22	]	]	PUNCT
ftr-376	601	23	mandatory	mandatory	ADJ
ftr-376	601	24	arbitration	arbitration	NOUN
ftr-376	601	25	of	of	ADP
ftr-376	601	26	international	international	ADJ
ftr-376	601	27	tax	tax	NOUN
ftr-376	601	28	disputes	dispute	NOUN
ftr-376	601	29	735	735	NUM
ftr-376	601	30	problem	problem	NOUN
ftr-376	601	31	by	by	ADP
ftr-376	601	32	taking	take	VERB
ftr-376	601	33	,	,	PUNCT
ftr-376	601	34	as	as	ADP
ftr-376	601	35	a	a	DET
ftr-376	601	36	trigger	trigger	NOUN
ftr-376	601	37	mechanism	mechanism	NOUN
ftr-376	601	38	,	,	PUNCT
ftr-376	601	39	presentation	presentation	NOUN
ftr-376	601	40	of	of	ADP
ftr-376	601	41	the	the	DET
ftr-376	601	42	claim	claim	NOUN
ftr-376	601	43	to	to	ADP
ftr-376	601	44	only	only	ADV
ftr-376	601	45	one	one	NUM
ftr-376	601	46	of	of	ADP
ftr-376	601	47	the	the	DET
ftr-376	601	48	competent	competent	ADJ
ftr-376	601	49	authorities.95	authorities.95	NOUN
ftr-376	601	50	the	the	DET
ftr-376	601	51	oecd	oecd	PROPN
ftr-376	601	52	proposal	proposal	NOUN
ftr-376	601	53	was	be	AUX
ftr-376	601	54	influenced	influence	VERB
ftr-376	601	55	by	by	ADP
ftr-376	601	56	this	this	DET
ftr-376	601	57	work	work	NOUN
ftr-376	601	58	in	in	ADP
ftr-376	601	59	many	many	ADJ
ftr-376	601	60	respects	respect	NOUN
ftr-376	601	61	but	but	CCONJ
ftr-376	601	62	not	not	PART
ftr-376	601	63	regarding	regard	VERB
ftr-376	601	64	the	the	DET
ftr-376	601	65	triggering	trigger	VERB
ftr-376	601	66	event	event	NOUN
ftr-376	601	67	.	.	PUNCT
ftr-376	602	1	structuring	structure	VERB
ftr-376	602	2	the	the	DET
ftr-376	602	3	arbitration	arbitration	NOUN
ftr-376	602	4	as	as	ADP
ftr-376	602	5	an	an	DET
ftr-376	602	6	extension	extension	NOUN
ftr-376	602	7	of	of	ADP
ftr-376	602	8	the	the	DET
ftr-376	602	9	map	map	NOUN
ftr-376	602	10	article	article	NOUN
ftr-376	602	11	has	have	AUX
ftr-376	602	12	been	be	AUX
ftr-376	602	13	referred	refer	VERB
ftr-376	602	14	to	to	ADP
ftr-376	602	15	as	as	SCONJ
ftr-376	602	16	the	the	DET
ftr-376	602	17	two	two	NUM
ftr-376	602	18	-	-	PUNCT
ftr-376	602	19	step	step	NOUN
ftr-376	602	20	-	-	PUNCT
ftr-376	602	21	approach.96	approach.96	NOUN
ftr-376	602	22	it	it	PRON
ftr-376	602	23	is	be	AUX
ftr-376	602	24	not	not	PART
ftr-376	602	25	at	at	ADV
ftr-376	602	26	all	all	ADV
ftr-376	602	27	clear	clear	ADJ
ftr-376	602	28	to	to	ADP
ftr-376	602	29	me	i	PRON
ftr-376	602	30	,	,	PUNCT
ftr-376	602	31	however	however	ADV
ftr-376	602	32	,	,	PUNCT
ftr-376	602	33	that	that	SCONJ
ftr-376	602	34	this	this	PRON
ftr-376	602	35	is	be	AUX
ftr-376	602	36	the	the	DET
ftr-376	602	37	preferred	preferred	ADJ
ftr-376	602	38	method	method	NOUN
ftr-376	602	39	.	.	PUNCT
ftr-376	603	1	the	the	DET
ftr-376	603	2	major	major	ADJ
ftr-376	603	3	problem	problem	NOUN
ftr-376	603	4	,	,	PUNCT
ftr-376	603	5	as	as	SCONJ
ftr-376	603	6	shown	show	VERB
ftr-376	603	7	above	above	ADV
ftr-376	603	8	,	,	PUNCT
ftr-376	603	9	is	be	AUX
ftr-376	603	10	the	the	DET
ftr-376	603	11	availability	availability	NOUN
ftr-376	603	12	of	of	ADP
ftr-376	603	13	the	the	DET
ftr-376	603	14	blocking	blocking	NOUN
ftr-376	603	15	method	method	NOUN
ftr-376	603	16	.	.	PUNCT
ftr-376	604	1	the	the	DET
ftr-376	604	2	fact	fact	NOUN
ftr-376	604	3	that	that	SCONJ
ftr-376	604	4	competent	competent	ADJ
ftr-376	604	5	authorities	authority	NOUN
ftr-376	604	6	are	be	AUX
ftr-376	604	7	generally	generally	ADV
ftr-376	604	8	receptive	receptive	ADJ
ftr-376	604	9	to	to	ADP
ftr-376	604	10	requests	request	NOUN
ftr-376	604	11	for	for	ADP
ftr-376	604	12	map	map	NOUN
ftr-376	604	13	assistance	assistance	NOUN
ftr-376	604	14	should	should	AUX
ftr-376	604	15	not	not	PART
ftr-376	604	16	,	,	PUNCT
ftr-376	604	17	and	and	CCONJ
ftr-376	604	18	can	can	AUX
ftr-376	604	19	not	not	PART
ftr-376	604	20	,	,	PUNCT
ftr-376	604	21	justify	justify	VERB
ftr-376	604	22	the	the	DET
ftr-376	604	23	existence	existence	NOUN
ftr-376	604	24	of	of	ADP
ftr-376	604	25	the	the	DET
ftr-376	604	26	blocking	blocking	NOUN
ftr-376	604	27	method	method	NOUN
ftr-376	604	28	,	,	PUNCT
ftr-376	604	29	let	let	VERB
ftr-376	604	30	alone	alone	ADV
ftr-376	604	31	the	the	DET
ftr-376	604	32	fact	fact	NOUN
ftr-376	604	33	that	that	SCONJ
ftr-376	604	34	this	this	PRON
ftr-376	604	35	is	be	AUX
ftr-376	604	36	likely	likely	ADJ
ftr-376	604	37	to	to	PART
ftr-376	604	38	change	change	VERB
ftr-376	604	39	,	,	PUNCT
ftr-376	604	40	as	as	SCONJ
ftr-376	604	41	i	i	PRON
ftr-376	604	42	argue	argue	VERB
ftr-376	604	43	below	below	ADV
ftr-376	604	44	.	.	PUNCT
ftr-376	605	1	the	the	DET
ftr-376	605	2	oecd	oecd	PROPN
ftr-376	605	3	has	have	AUX
ftr-376	605	4	emphasized	emphasize	VERB
ftr-376	605	5	in	in	ADP
ftr-376	605	6	its	its	PRON
ftr-376	605	7	reports	report	NOUN
ftr-376	605	8	that	that	SCONJ
ftr-376	605	9	the	the	DET
ftr-376	605	10	proposal	proposal	NOUN
ftr-376	605	11	’s	’s	PART
ftr-376	605	12	major	major	ADJ
ftr-376	605	13	goal	goal	NOUN
ftr-376	605	14	is	be	AUX
ftr-376	605	15	to	to	PART
ftr-376	605	16	increase	increase	VERB
ftr-376	605	17	the	the	DET
ftr-376	605	18	effectiveness	effectiveness	NOUN
ftr-376	605	19	of	of	ADP
ftr-376	605	20	the	the	DET
ftr-376	605	21	map.97	map.97	NOUN
ftr-376	605	22	a	a	DET
ftr-376	605	23	risk	risk	NOUN
ftr-376	605	24	exists	exist	VERB
ftr-376	605	25	that	that	SCONJ
ftr-376	605	26	the	the	DET
ftr-376	605	27	proposal	proposal	NOUN
ftr-376	605	28	will	will	AUX
ftr-376	605	29	have	have	VERB
ftr-376	605	30	an	an	DET
ftr-376	605	31	opposite	opposite	ADJ
ftr-376	605	32	effect	effect	NOUN
ftr-376	605	33	.	.	PUNCT
ftr-376	606	1	the	the	DET
ftr-376	606	2	idea	idea	NOUN
ftr-376	606	3	of	of	ADP
ftr-376	606	4	arbitration	arbitration	NOUN
ftr-376	606	5	,	,	PUNCT
ftr-376	606	6	in	in	ADP
ftr-376	606	7	various	various	ADJ
ftr-376	606	8	forms	form	NOUN
ftr-376	606	9	,	,	PUNCT
ftr-376	606	10	has	have	AUX
ftr-376	606	11	been	be	AUX
ftr-376	606	12	debated	debate	VERB
ftr-376	606	13	for	for	ADP
ftr-376	606	14	quite	quite	DET
ftr-376	606	15	a	a	DET
ftr-376	606	16	while	while	NOUN
ftr-376	606	17	,	,	PUNCT
ftr-376	606	18	yet	yet	CCONJ
ftr-376	606	19	the	the	DET
ftr-376	606	20	majority	majority	NOUN
ftr-376	606	21	of	of	ADP
ftr-376	606	22	states	state	NOUN
ftr-376	606	23	have	have	AUX
ftr-376	606	24	not	not	PART
ftr-376	606	25	embraced	embrace	VERB
ftr-376	606	26	it	it	PRON
ftr-376	606	27	.	.	PUNCT
ftr-376	607	1	it	it	PRON
ftr-376	607	2	is	be	AUX
ftr-376	607	3	no	no	DET
ftr-376	607	4	secret	secret	NOUN
ftr-376	607	5	that	that	SCONJ
ftr-376	607	6	states	state	NOUN
ftr-376	607	7	are	be	AUX
ftr-376	607	8	reluctant	reluctant	ADJ
ftr-376	607	9	to	to	PART
ftr-376	607	10	give	give	VERB
ftr-376	607	11	up	up	ADP
ftr-376	607	12	their	their	PRON
ftr-376	607	13	taxing	tax	VERB
ftr-376	607	14	powers	power	NOUN
ftr-376	607	15	.	.	PUNCT
ftr-376	608	1	this	this	PRON
ftr-376	608	2	is	be	AUX
ftr-376	608	3	especially	especially	ADV
ftr-376	608	4	true	true	ADJ
ftr-376	608	5	in	in	ADP
ftr-376	608	6	cross	cross	ADJ
ftr-376	608	7	-	-	ADJ
ftr-376	608	8	border	border	ADJ
ftr-376	608	9	transactions	transaction	NOUN
ftr-376	608	10	of	of	ADP
ftr-376	608	11	multinational	multinational	ADJ
ftr-376	608	12	corporations	corporation	NOUN
ftr-376	608	13	where	where	SCONJ
ftr-376	608	14	millions	million	NOUN
ftr-376	608	15	of	of	ADP
ftr-376	608	16	dollars	dollar	NOUN
ftr-376	608	17	of	of	ADP
ftr-376	608	18	potential	potential	ADJ
ftr-376	608	19	revenue	revenue	NOUN
ftr-376	608	20	is	be	AUX
ftr-376	608	21	at	at	ADP
ftr-376	608	22	stake	stake	NOUN
ftr-376	608	23	.	.	PUNCT
ftr-376	609	1	expressly	expressly	ADV
ftr-376	609	2	state	state	VERB
ftr-376	609	3	that	that	SCONJ
ftr-376	609	4	arbitration	arbitration	NOUN
ftr-376	609	5	would	would	AUX
ftr-376	609	6	be	be	AUX
ftr-376	609	7	initiated	initiate	VERB
ftr-376	609	8	also	also	ADV
ftr-376	609	9	in	in	ADP
ftr-376	609	10	a	a	DET
ftr-376	609	11	situation	situation	NOUN
ftr-376	609	12	where	where	SCONJ
ftr-376	609	13	the	the	DET
ftr-376	609	14	taxpayer	taxpayer	NOUN
ftr-376	609	15	was	be	AUX
ftr-376	609	16	unable	unable	ADJ
ftr-376	609	17	to	to	PART
ftr-376	609	18	avail	avail	VERB
ftr-376	609	19	itself	itself	PRON
ftr-376	609	20	or	or	CCONJ
ftr-376	609	21	was	be	AUX
ftr-376	609	22	denied	deny	VERB
ftr-376	609	23	the	the	DET
ftr-376	609	24	mutual	mutual	ADJ
ftr-376	609	25	agreement	agreement	NOUN
ftr-376	609	26	procedure	procedure	NOUN
ftr-376	609	27	notwithstanding	notwithstanding	ADP
ftr-376	609	28	the	the	DET
ftr-376	609	29	presentation	presentation	NOUN
ftr-376	609	30	of	of	ADP
ftr-376	609	31	its	its	PRON
ftr-376	609	32	case	case	NOUN
ftr-376	609	33	to	to	ADP
ftr-376	609	34	the	the	DET
ftr-376	609	35	mutual	mutual	ADJ
ftr-376	609	36	agreement	agreement	NOUN
ftr-376	609	37	procedure	procedure	NOUN
ftr-376	609	38	.	.	PUNCT
ftr-376	610	1	i	i	PRON
ftr-376	610	2	d.	d.	PROPN
ftr-376	610	3	at	at	ADP
ftr-376	610	4	74	74	NUM
ftr-376	610	5	.	.	PUNCT
ftr-376	611	1	95	95	NUM
ftr-376	611	2	.	.	PUNCT
ftr-376	612	1	i	i	PRON
ftr-376	612	2	d.	d.	PROPN
ftr-376	612	3	94	94	NUM
ftr-376	612	4	.	.	PUNCT
ftr-376	613	1	it	it	PRON
ftr-376	613	2	should	should	AUX
ftr-376	613	3	be	be	AUX
ftr-376	613	4	noted	note	VERB
ftr-376	613	5	that	that	SCONJ
ftr-376	613	6	there	there	PRON
ftr-376	613	7	is	be	VERB
ftr-376	613	8	no	no	DET
ftr-376	613	9	reference	reference	NOUN
ftr-376	613	10	here	here	ADV
ftr-376	613	11	to	to	ADP
ftr-376	613	12	¶	¶	PROPN
ftr-376	613	13	2	2	NUM
ftr-376	613	14	of	of	ADP
ftr-376	613	15	article	article	NOUN
ftr-376	613	16	25	25	NUM
ftr-376	613	17	dealing	deal	VERB
ftr-376	613	18	with	with	ADP
ftr-376	613	19	the	the	DET
ftr-376	613	20	negotiations	negotiation	NOUN
ftr-376	613	21	themselves	themselves	PRON
ftr-376	613	22	as	as	ADP
ftr-376	613	23	in	in	ADP
ftr-376	613	24	the	the	DET
ftr-376	613	25	oecd	oecd	PROPN
ftr-376	613	26	proposal	proposal	NOUN
ftr-376	613	27	.	.	PUNCT
ftr-376	614	1	william	william	PROPN
ftr-376	614	2	park	park	PROPN
ftr-376	614	3	expressed	express	VERB
ftr-376	614	4	a	a	DET
ftr-376	614	5	similar	similar	ADJ
ftr-376	614	6	view	view	NOUN
ftr-376	614	7	in	in	ADP
ftr-376	614	8	a	a	DET
ftr-376	614	9	tax	tax	NOUN
ftr-376	614	10	council	council	NOUN
ftr-376	614	11	policy	policy	PROPN
ftr-376	614	12	institute	institute	PROPN
ftr-376	614	13	symposium	symposium	NOUN
ftr-376	614	14	in	in	ADP
ftr-376	614	15	washington	washington	PROPN
ftr-376	614	16	in	in	ADP
ftr-376	614	17	feb	feb	PROPN
ftr-376	614	18	.	.	PROPN
ftr-376	614	19	2002	2002	NUM
ftr-376	614	20	,	,	PUNCT
ftr-376	614	21	see	see	VERB
ftr-376	614	22	kevin	kevin	PROPN
ftr-376	614	23	a.	a.	PROPN
ftr-376	614	24	bell	bell	PROPN
ftr-376	614	25	,	,	PUNCT
ftr-376	615	1	dunahoo	dunahoo	NOUN
ftr-376	615	2	favors	favor	NOUN
ftr-376	615	3	exploring	explore	VERB
ftr-376	615	4	arbitration	arbitration	NOUN
ftr-376	615	5	to	to	PART
ftr-376	615	6	resolve	resolve	VERB
ftr-376	615	7	competent	competent	ADJ
ftr-376	615	8	authority	authority	NOUN
ftr-376	615	9	disputes	dispute	NOUN
ftr-376	615	10	,	,	PUNCT
ftr-376	615	11	2002	2002	NUM
ftr-376	615	12	tax	tax	NOUN
ftr-376	615	13	notes	note	NOUN
ftr-376	615	14	today	today	NOUN
ftr-376	615	15	31	31	NUM
ftr-376	615	16	-	-	SYM
ftr-376	615	17	10	10	NUM
ftr-376	615	18	(	(	PUNCT
ftr-376	615	19	feb	feb	PROPN
ftr-376	615	20	.	.	PROPN
ftr-376	615	21	14	14	NUM
ftr-376	615	22	,	,	PUNCT
ftr-376	615	23	2002	2002	NUM
ftr-376	615	24	)	)	PUNCT
ftr-376	615	25	.	.	PUNCT
ftr-376	616	1	96	96	X
ftr-376	616	2	.	.	PUNCT
ftr-376	617	1	see	see	VERB
ftr-376	617	2	luc	luc	PROPN
ftr-376	617	3	hinnekens	hinnekens	PROPN
ftr-376	617	4	,	,	PUNCT
ftr-376	617	5	the	the	DET
ftr-376	617	6	search	search	NOUN
ftr-376	617	7	for	for	ADP
ftr-376	617	8	an	an	DET
ftr-376	617	9	effective	effective	ADJ
ftr-376	617	10	structure	structure	NOUN
ftr-376	617	11	of	of	ADP
ftr-376	617	12	international	international	ADJ
ftr-376	617	13	tax	tax	NOUN
ftr-376	617	14	arbitration	arbitration	NOUN
ftr-376	617	15	within	within	ADP
ftr-376	617	16	and	and	CCONJ
ftr-376	617	17	without	without	ADP
ftr-376	617	18	the	the	DET
ftr-376	617	19	european	european	PROPN
ftr-376	617	20	community	community	NOUN
ftr-376	617	21	,	,	PUNCT
ftr-376	617	22	in	in	ADP
ftr-376	617	23	michael	michael	PROPN
ftr-376	617	24	lang	lang	PROPN
ftr-376	617	25	,	,	PUNCT
ftr-376	617	26	multilateral	multilateral	ADJ
ftr-376	617	27	tax	tax	NOUN
ftr-376	617	28	treaties	treaty	NOUN
ftr-376	617	29	,	,	PUNCT
ftr-376	617	30	series	series	NOUN
ftr-376	617	31	on	on	ADP
ftr-376	617	32	international	international	ADJ
ftr-376	617	33	taxation	taxation	NOUN
ftr-376	617	34	18	18	NUM
ftr-376	617	35	(	(	PUNCT
ftr-376	617	36	1998	1998	NUM
ftr-376	617	37	)	)	PUNCT
ftr-376	617	38	539	539	NUM
ftr-376	617	39	.	.	PUNCT
ftr-376	618	1	97	97	NUM
ftr-376	618	2	.	.	PUNCT
ftr-376	619	1	see	see	VERB
ftr-376	619	2	the	the	DET
ftr-376	619	3	oecd	oecd	PROPN
ftr-376	619	4	report	report	PROPN
ftr-376	619	5	supra	supra	PROPN
ftr-376	619	6	note	note	PROPN
ftr-376	619	7	15	15	NUM
ftr-376	619	8	,	,	PUNCT
ftr-376	619	9	¶	¶	PROPN
ftr-376	619	10	13	13	NUM
ftr-376	619	11	noting	note	VERB
ftr-376	619	12	:	:	PUNCT
ftr-376	619	13	“	"	PUNCT
ftr-376	619	14	these	these	DET
ftr-376	619	15	additional	additional	ADJ
ftr-376	619	16	techniques	technique	NOUN
ftr-376	619	17	(	(	PUNCT
ftr-376	619	18	referring	refer	VERB
ftr-376	619	19	to	to	ADP
ftr-376	619	20	the	the	DET
ftr-376	619	21	mandatory	mandatory	ADJ
ftr-376	619	22	arbitration	arbitration	NOUN
ftr-376	619	23	)	)	PUNCT
ftr-376	619	24	can	can	AUX
ftr-376	619	25	make	make	VERB
ftr-376	619	26	the	the	DET
ftr-376	619	27	map	map	NOUN
ftr-376	619	28	itself	itself	PRON
ftr-376	619	29	more	more	ADV
ftr-376	619	30	effective	effective	ADJ
ftr-376	619	31	even	even	ADV
ftr-376	619	32	in	in	ADP
ftr-376	619	33	cases	case	NOUN
ftr-376	619	34	where	where	SCONJ
ftr-376	619	35	resort	resort	NOUN
ftr-376	619	36	to	to	ADP
ftr-376	619	37	the	the	DET
ftr-376	619	38	techniques	technique	NOUN
ftr-376	619	39	is	be	AUX
ftr-376	619	40	not	not	PART
ftr-376	619	41	necessary	necessary	ADJ
ftr-376	619	42	.	.	PUNCT
ftr-376	620	1	the	the	DET
ftr-376	620	2	very	very	ADJ
ftr-376	620	3	existence	existence	NOUN
ftr-376	620	4	of	of	ADP
ftr-376	620	5	these	these	DET
ftr-376	620	6	techniques	technique	NOUN
ftr-376	620	7	can	can	AUX
ftr-376	620	8	encourage	encourage	VERB
ftr-376	620	9	greater	great	ADJ
ftr-376	620	10	use	use	NOUN
ftr-376	620	11	of	of	ADP
ftr-376	620	12	the	the	DET
ftr-376	620	13	map	map	NOUN
ftr-376	620	14	since	since	SCONJ
ftr-376	620	15	both	both	DET
ftr-376	620	16	governments	government	NOUN
ftr-376	620	17	and	and	CCONJ
ftr-376	620	18	taxpayers	taxpayer	NOUN
ftr-376	620	19	will	will	AUX
ftr-376	620	20	know	know	VERB
ftr-376	620	21	at	at	ADP
ftr-376	620	22	the	the	DET
ftr-376	620	23	outset	outset	NOUN
ftr-376	620	24	that	that	SCONJ
ftr-376	620	25	the	the	DET
ftr-376	620	26	time	time	NOUN
ftr-376	620	27	and	and	CCONJ
ftr-376	620	28	effort	effort	NOUN
ftr-376	620	29	put	put	VERB
ftr-376	620	30	into	into	ADP
ftr-376	620	31	the	the	DET
ftr-376	620	32	map	map	NOUN
ftr-376	620	33	will	will	AUX
ftr-376	620	34	be	be	AUX
ftr-376	620	35	likely	likely	ADJ
ftr-376	620	36	to	to	PART
ftr-376	620	37	produce	produce	VERB
ftr-376	620	38	a	a	DET
ftr-376	620	39	satisfactory	satisfactory	ADJ
ftr-376	620	40	result	result	NOUN
ftr-376	620	41	.	.	PUNCT
ftr-376	621	1	further	far	ADV
ftr-376	621	2	,	,	PUNCT
ftr-376	621	3	governments	government	NOUN
ftr-376	621	4	will	will	AUX
ftr-376	621	5	have	have	VERB
ftr-376	621	6	an	an	DET
ftr-376	621	7	incentive	incentive	NOUN
ftr-376	621	8	to	to	PART
ftr-376	621	9	ensure	ensure	VERB
ftr-376	621	10	that	that	SCONJ
ftr-376	621	11	the	the	DET
ftr-376	621	12	map	map	NOUN
ftr-376	621	13	is	be	AUX
ftr-376	621	14	conducted	conduct	VERB
ftr-376	621	15	efficiently	efficiently	ADV
ftr-376	621	16	in	in	ADP
ftr-376	621	17	order	order	NOUN
ftr-376	621	18	to	to	PART
ftr-376	621	19	avoid	avoid	VERB
ftr-376	621	20	the	the	DET
ftr-376	621	21	necessity	necessity	NOUN
ftr-376	621	22	of	of	ADP
ftr-376	621	23	subsequent	subsequent	ADJ
ftr-376	621	24	supplemental	supplemental	ADJ
ftr-376	621	25	procedures	procedure	NOUN
ftr-376	621	26	.	.	PUNCT
ftr-376	622	1	in	in	ADP
ftr-376	622	2	addition	addition	NOUN
ftr-376	622	3	,	,	PUNCT
ftr-376	622	4	the	the	DET
ftr-376	622	5	introduction	introduction	NOUN
ftr-376	622	6	of	of	ADP
ftr-376	622	7	supplementary	supplementary	ADJ
ftr-376	622	8	dispute	dispute	NOUN
ftr-376	622	9	resolution	resolution	NOUN
ftr-376	622	10	techniques	technique	NOUN
ftr-376	622	11	will	will	AUX
ftr-376	622	12	reduce	reduce	VERB
ftr-376	622	13	the	the	DET
ftr-376	622	14	likelihood	likelihood	NOUN
ftr-376	622	15	of	of	ADP
ftr-376	622	16	costly	costly	ADJ
ftr-376	622	17	,	,	PUNCT
ftr-376	622	18	time	time	NOUN
ftr-376	622	19	-	-	PUNCT
ftr-376	622	20	consuming	consume	VERB
ftr-376	622	21	and	and	CCONJ
ftr-376	622	22	possibly	possibly	ADV
ftr-376	622	23	conflicting	conflict	VERB
ftr-376	622	24	domestic	domestic	ADJ
ftr-376	622	25	judicial	judicial	ADJ
ftr-376	622	26	proceedings	proceeding	NOUN
ftr-376	622	27	.	.	PUNCT
ftr-376	622	28	”	"	PUNCT
ftr-376	623	1	736	736	NUM
ftr-376	623	2	florida	florida	PROPN
ftr-376	623	3	tax	tax	NOUN
ftr-376	623	4	review	review	NOUN
ftr-376	623	5	[	[	X
ftr-376	623	6	vol	vol	NOUN
ftr-376	623	7	.	.	PUNCT
ftr-376	623	8	9:8	9:8	NUM
ftr-376	624	1	so	so	ADV
ftr-376	624	2	why	why	SCONJ
ftr-376	624	3	then	then	ADV
ftr-376	624	4	would	would	AUX
ftr-376	624	5	states	state	NOUN
ftr-376	624	6	take	take	VERB
ftr-376	624	7	a	a	DET
ftr-376	624	8	different	different	ADJ
ftr-376	624	9	position	position	NOUN
ftr-376	624	10	now	now	ADV
ftr-376	624	11	and	and	CCONJ
ftr-376	624	12	embrace	embrace	VERB
ftr-376	624	13	the	the	DET
ftr-376	624	14	arbitration	arbitration	NOUN
ftr-376	624	15	?	?	PUNCT
ftr-376	625	1	is	be	AUX
ftr-376	625	2	it	it	PRON
ftr-376	625	3	because	because	SCONJ
ftr-376	625	4	of	of	ADP
ftr-376	625	5	the	the	DET
ftr-376	625	6	availability	availability	NOUN
ftr-376	625	7	of	of	ADP
ftr-376	625	8	the	the	DET
ftr-376	625	9	blocking	blocking	NOUN
ftr-376	625	10	method	method	NOUN
ftr-376	625	11	that	that	SCONJ
ftr-376	625	12	states	state	NOUN
ftr-376	625	13	are	be	AUX
ftr-376	625	14	less	less	ADV
ftr-376	625	15	concerned	concerned	ADJ
ftr-376	625	16	?	?	PUNCT
ftr-376	626	1	if	if	SCONJ
ftr-376	626	2	tax	tax	NOUN
ftr-376	626	3	authorities	authority	NOUN
ftr-376	626	4	are	be	AUX
ftr-376	626	5	still	still	ADV
ftr-376	626	6	reluctant	reluctant	ADJ
ftr-376	626	7	to	to	PART
ftr-376	626	8	adopt	adopt	VERB
ftr-376	626	9	mandatory	mandatory	ADJ
ftr-376	626	10	and	and	CCONJ
ftr-376	626	11	binding	binding	ADJ
ftr-376	626	12	arbitration	arbitration	NOUN
ftr-376	626	13	,	,	PUNCT
ftr-376	626	14	the	the	DET
ftr-376	626	15	proposal	proposal	NOUN
ftr-376	626	16	will	will	AUX
ftr-376	626	17	undoubtedly	undoubtedly	ADV
ftr-376	626	18	have	have	VERB
ftr-376	626	19	a	a	DET
ftr-376	626	20	boomerang	boomerang	ADJ
ftr-376	626	21	effect	effect	NOUN
ftr-376	626	22	.	.	PUNCT
ftr-376	627	1	denying	deny	VERB
ftr-376	627	2	requests	request	NOUN
ftr-376	627	3	for	for	ADP
ftr-376	627	4	map	map	NOUN
ftr-376	627	5	assistance	assistance	NOUN
ftr-376	627	6	(	(	PUNCT
ftr-376	627	7	as	as	ADP
ftr-376	627	8	an	an	DET
ftr-376	627	9	inherent	inherent	ADJ
ftr-376	627	10	part	part	NOUN
ftr-376	627	11	of	of	ADP
ftr-376	627	12	utilizing	utilize	VERB
ftr-376	627	13	the	the	DET
ftr-376	627	14	blocking	block	VERB
ftr-376	627	15	method	method	NOUN
ftr-376	627	16	)	)	PUNCT
ftr-376	627	17	will	will	AUX
ftr-376	627	18	become	become	VERB
ftr-376	627	19	more	more	ADV
ftr-376	627	20	attractive	attractive	ADJ
ftr-376	627	21	.	.	PUNCT
ftr-376	628	1	the	the	DET
ftr-376	628	2	direct	direct	ADJ
ftr-376	628	3	result	result	NOUN
ftr-376	628	4	is	be	AUX
ftr-376	628	5	blocking	block	VERB
ftr-376	628	6	the	the	DET
ftr-376	628	7	mandatory	mandatory	ADJ
ftr-376	628	8	and	and	CCONJ
ftr-376	628	9	binding	binding	ADJ
ftr-376	628	10	arbitration	arbitration	NOUN
ftr-376	628	11	.	.	PUNCT
ftr-376	629	1	the	the	DET
ftr-376	629	2	indirect	indirect	ADJ
ftr-376	629	3	result	result	NOUN
ftr-376	629	4	is	be	AUX
ftr-376	629	5	that	that	SCONJ
ftr-376	629	6	fewer	few	ADJ
ftr-376	629	7	cases	case	NOUN
ftr-376	629	8	will	will	AUX
ftr-376	629	9	be	be	AUX
ftr-376	629	10	referred	refer	VERB
ftr-376	629	11	to	to	PART
ftr-376	629	12	map	map	VERB
ftr-376	629	13	(	(	PUNCT
ftr-376	629	14	in	in	ADP
ftr-376	629	15	order	order	NOUN
ftr-376	629	16	not	not	PART
ftr-376	629	17	to	to	PART
ftr-376	629	18	subject	subject	VERB
ftr-376	629	19	them	they	PRON
ftr-376	629	20	to	to	ADP
ftr-376	629	21	mandatory	mandatory	ADJ
ftr-376	629	22	and	and	CCONJ
ftr-376	629	23	binding	binding	ADJ
ftr-376	629	24	arbitration	arbitration	NOUN
ftr-376	629	25	,	,	PUNCT
ftr-376	629	26	in	in	ADP
ftr-376	629	27	the	the	DET
ftr-376	629	28	event	event	NOUN
ftr-376	629	29	they	they	PRON
ftr-376	629	30	remain	remain	VERB
ftr-376	629	31	unresolved	unresolved	ADJ
ftr-376	629	32	)	)	PUNCT
ftr-376	629	33	.	.	PUNCT
ftr-376	630	1	eventually	eventually	ADV
ftr-376	630	2	,	,	PUNCT
ftr-376	630	3	instead	instead	ADV
ftr-376	630	4	of	of	ADP
ftr-376	630	5	enhancing	enhance	VERB
ftr-376	630	6	the	the	DET
ftr-376	630	7	map	map	NOUN
ftr-376	630	8	and	and	CCONJ
ftr-376	630	9	ensuring	ensure	VERB
ftr-376	630	10	a	a	DET
ftr-376	630	11	“	"	PUNCT
ftr-376	630	12	fully	fully	ADV
ftr-376	630	13	effective	effective	ADJ
ftr-376	630	14	map	map	NOUN
ftr-376	630	15	process	process	NOUN
ftr-376	630	16	that	that	PRON
ftr-376	630	17	has	have	VERB
ftr-376	630	18	the	the	DET
ftr-376	630	19	confidence	confidence	NOUN
ftr-376	630	20	of	of	ADP
ftr-376	630	21	taxpayers”,98	taxpayers”,98	ADP
ftr-376	630	22	the	the	DET
ftr-376	630	23	outcome	outcome	NOUN
ftr-376	630	24	could	could	AUX
ftr-376	630	25	well	well	ADV
ftr-376	630	26	be	be	AUX
ftr-376	630	27	weakening	weaken	VERB
ftr-376	630	28	it	it	PRON
ftr-376	630	29	.	.	PUNCT
ftr-376	631	1	2	2	X
ftr-376	631	2	.	.	X
ftr-376	631	3	mapping	map	VERB
ftr-376	631	4	the	the	DET
ftr-376	631	5	arbitration	arbitration	NOUN
ftr-376	631	6	the	the	DET
ftr-376	631	7	proposed	propose	VERB
ftr-376	631	8	structure	structure	NOUN
ftr-376	631	9	suffers	suffer	VERB
ftr-376	631	10	from	from	ADP
ftr-376	631	11	an	an	DET
ftr-376	631	12	additional	additional	ADJ
ftr-376	631	13	structural	structural	ADJ
ftr-376	631	14	flaw	flaw	NOUN
ftr-376	631	15	.	.	PUNCT
ftr-376	632	1	the	the	DET
ftr-376	632	2	differences	difference	NOUN
ftr-376	632	3	in	in	ADP
ftr-376	632	4	the	the	DET
ftr-376	632	5	nature	nature	NOUN
ftr-376	632	6	of	of	ADP
ftr-376	632	7	a	a	DET
ftr-376	632	8	map	map	NOUN
ftr-376	632	9	and	and	CCONJ
ftr-376	632	10	mandatory	mandatory	ADJ
ftr-376	632	11	and	and	CCONJ
ftr-376	632	12	binding	bind	VERB
ftr-376	632	13	arbitration	arbitration	NOUN
ftr-376	632	14	are	be	AUX
ftr-376	632	15	sufficient	sufficient	ADJ
ftr-376	632	16	to	to	PART
ftr-376	632	17	make	make	VERB
ftr-376	632	18	the	the	DET
ftr-376	632	19	marriage	marriage	NOUN
ftr-376	632	20	between	between	ADP
ftr-376	632	21	the	the	DET
ftr-376	632	22	two	two	NUM
ftr-376	632	23	problematic	problematic	ADJ
ftr-376	632	24	.	.	PUNCT
ftr-376	633	1	the	the	DET
ftr-376	633	2	current	current	ADJ
ftr-376	633	3	proposal	proposal	NOUN
ftr-376	633	4	is	be	AUX
ftr-376	633	5	to	to	PART
ftr-376	633	6	add	add	VERB
ftr-376	633	7	a	a	DET
ftr-376	633	8	new	new	ADJ
ftr-376	633	9	paragraph	paragraph	NOUN
ftr-376	633	10	to	to	ADP
ftr-376	633	11	the	the	DET
ftr-376	633	12	existing	exist	VERB
ftr-376	633	13	map	map	NOUN
ftr-376	633	14	article	article	NOUN
ftr-376	633	15	.	.	PUNCT
ftr-376	634	1	by	by	ADP
ftr-376	634	2	“	"	PUNCT
ftr-376	634	3	mapping	map	VERB
ftr-376	634	4	the	the	DET
ftr-376	634	5	arbitration	arbitration	NOUN
ftr-376	634	6	,	,	PUNCT
ftr-376	634	7	”	"	PUNCT
ftr-376	634	8	if	if	SCONJ
ftr-376	634	9	i	i	PRON
ftr-376	634	10	may	may	AUX
ftr-376	634	11	use	use	VERB
ftr-376	634	12	this	this	DET
ftr-376	634	13	phrase	phrase	NOUN
ftr-376	634	14	,	,	PUNCT
ftr-376	634	15	the	the	DET
ftr-376	634	16	proposal	proposal	NOUN
ftr-376	634	17	mixes	mix	VERB
ftr-376	634	18	two	two	NUM
ftr-376	634	19	separate	separate	ADJ
ftr-376	634	20	proceedings	proceeding	NOUN
ftr-376	634	21	that	that	PRON
ftr-376	634	22	have	have	VERB
ftr-376	634	23	significantly	significantly	ADV
ftr-376	634	24	different	different	ADJ
ftr-376	634	25	features	feature	NOUN
ftr-376	634	26	.	.	PUNCT
ftr-376	635	1	map	map	NOUN
ftr-376	635	2	is	be	AUX
ftr-376	635	3	consensual	consensual	ADJ
ftr-376	635	4	and	and	CCONJ
ftr-376	635	5	voluntary	voluntary	ADJ
ftr-376	635	6	whereas	whereas	SCONJ
ftr-376	635	7	mandatory	mandatory	ADJ
ftr-376	635	8	arbitration	arbitration	NOUN
ftr-376	635	9	is	be	AUX
ftr-376	635	10	compulsory	compulsory	ADJ
ftr-376	635	11	.	.	PUNCT
ftr-376	636	1	map	map	NOUN
ftr-376	636	2	is	be	AUX
ftr-376	636	3	a	a	DET
ftr-376	636	4	government	government	NOUN
ftr-376	636	5	-	-	PUNCT
ftr-376	636	6	to	to	ADP
ftr-376	636	7	-	-	PUNCT
ftr-376	636	8	government	government	NOUN
ftr-376	636	9	diplomatic	diplomatic	ADJ
ftr-376	636	10	procedure	procedure	NOUN
ftr-376	636	11	while	while	SCONJ
ftr-376	636	12	mandatory	mandatory	ADJ
ftr-376	636	13	arbitration	arbitration	NOUN
ftr-376	636	14	is	be	AUX
ftr-376	636	15	referring	refer	VERB
ftr-376	636	16	a	a	DET
ftr-376	636	17	dispute	dispute	NOUN
ftr-376	636	18	to	to	ADP
ftr-376	636	19	a	a	DET
ftr-376	636	20	third	third	ADJ
ftr-376	636	21	and	and	CCONJ
ftr-376	636	22	unrelated	unrelated	ADJ
ftr-376	636	23	party	party	NOUN
ftr-376	636	24	for	for	ADP
ftr-376	636	25	a	a	DET
ftr-376	636	26	binding	bind	VERB
ftr-376	636	27	resolution	resolution	NOUN
ftr-376	636	28	.	.	PUNCT
ftr-376	637	1	states	state	NOUN
ftr-376	637	2	should	should	AUX
ftr-376	637	3	be	be	AUX
ftr-376	637	4	allowed	allow	VERB
ftr-376	637	5	to	to	PART
ftr-376	637	6	control	control	VERB
ftr-376	637	7	whether	whether	SCONJ
ftr-376	637	8	or	or	CCONJ
ftr-376	637	9	not	not	PART
ftr-376	637	10	to	to	PART
ftr-376	637	11	grant	grant	VERB
ftr-376	637	12	competent	competent	ADJ
ftr-376	637	13	authority	authority	NOUN
ftr-376	637	14	assistance	assistance	NOUN
ftr-376	637	15	while	while	SCONJ
ftr-376	637	16	they	they	PRON
ftr-376	637	17	should	should	AUX
ftr-376	637	18	not	not	PART
ftr-376	637	19	be	be	AUX
ftr-376	637	20	granted	grant	VERB
ftr-376	637	21	this	this	DET
ftr-376	637	22	privilege	privilege	NOUN
ftr-376	637	23	in	in	ADP
ftr-376	637	24	mandatory	mandatory	ADJ
ftr-376	637	25	arbitration.99	arbitration.99	NOUN
ftr-376	637	26	in	in	ADP
ftr-376	637	27	a	a	DET
ftr-376	637	28	map	map	NOUN
ftr-376	637	29	the	the	DET
ftr-376	637	30	parties	party	NOUN
ftr-376	637	31	are	be	AUX
ftr-376	637	32	free	free	ADJ
ftr-376	637	33	to	to	PART
ftr-376	637	34	settle	settle	VERB
ftr-376	637	35	on	on	ADP
ftr-376	637	36	grounds	ground	NOUN
ftr-376	637	37	that	that	SCONJ
ftr-376	637	38	best	good	ADJ
ftr-376	637	39	suits	suit	VERB
ftr-376	637	40	them	they	PRON
ftr-376	637	41	.	.	PUNCT
ftr-376	638	1	this	this	PRON
ftr-376	638	2	is	be	AUX
ftr-376	638	3	the	the	DET
ftr-376	638	4	advantage	advantage	NOUN
ftr-376	638	5	of	of	ADP
ftr-376	638	6	the	the	DET
ftr-376	638	7	map	map	NOUN
ftr-376	638	8	.	.	PUNCT
ftr-376	639	1	and	and	CCONJ
ftr-376	639	2	the	the	DET
ftr-376	639	3	fact	fact	NOUN
ftr-376	639	4	that	that	SCONJ
ftr-376	639	5	the	the	DET
ftr-376	639	6	taxpayer	taxpayer	NOUN
ftr-376	639	7	is	be	AUX
ftr-376	639	8	not	not	PART
ftr-376	639	9	bound	bind	VERB
ftr-376	639	10	by	by	ADP
ftr-376	639	11	the	the	DET
ftr-376	639	12	agreement	agreement	NOUN
ftr-376	639	13	supports	support	VERB
ftr-376	639	14	this	this	DET
ftr-376	639	15	feature	feature	NOUN
ftr-376	639	16	.	.	PUNCT
ftr-376	640	1	in	in	ADP
ftr-376	640	2	mandatory	mandatory	ADJ
ftr-376	640	3	arbitration	arbitration	NOUN
ftr-376	640	4	,	,	PUNCT
ftr-376	640	5	on	on	ADP
ftr-376	640	6	the	the	DET
ftr-376	640	7	other	other	ADJ
ftr-376	640	8	hand	hand	NOUN
ftr-376	640	9	,	,	PUNCT
ftr-376	640	10	it	it	PRON
ftr-376	640	11	is	be	AUX
ftr-376	640	12	presumed	presume	VERB
ftr-376	640	13	that	that	PRON
ftr-376	640	14	general	general	ADJ
ftr-376	640	15	and	and	CCONJ
ftr-376	640	16	internationally	internationally	ADV
ftr-376	640	17	accepted	accept	VERB
ftr-376	640	18	principals	principal	NOUN
ftr-376	640	19	should	should	AUX
ftr-376	640	20	guide	guide	VERB
ftr-376	640	21	the	the	DET
ftr-376	640	22	arbitration	arbitration	NOUN
ftr-376	640	23	panel	panel	NOUN
ftr-376	640	24	in	in	ADP
ftr-376	640	25	reaching	reach	VERB
ftr-376	640	26	its	its	PRON
ftr-376	640	27	decision	decision	NOUN
ftr-376	640	28	and	and	CCONJ
ftr-376	640	29	should	should	AUX
ftr-376	640	30	be	be	AUX
ftr-376	640	31	the	the	DET
ftr-376	640	32	controlling	control	VERB
ftr-376	640	33	source	source	NOUN
ftr-376	640	34	of	of	ADP
ftr-376	640	35	law	law	NOUN
ftr-376	640	36	during	during	ADP
ftr-376	640	37	the	the	DET
ftr-376	640	38	arbitration.100	arbitration.100	PROPN
ftr-376	640	39	international	international	ADJ
ftr-376	640	40	arbitration	arbitration	NOUN
ftr-376	640	41	plays	play	VERB
ftr-376	640	42	a	a	DET
ftr-376	640	43	significant	significant	ADJ
ftr-376	640	44	role	role	NOUN
ftr-376	640	45	in	in	ADP
ftr-376	640	46	producing	produce	VERB
ftr-376	640	47	international	international	ADJ
ftr-376	640	48	trans	trans	ADJ
ftr-376	640	49	-	-	ADJ
ftr-376	640	50	border	border	ADJ
ftr-376	640	51	rule	rule	NOUN
ftr-376	640	52	of	of	ADP
ftr-376	640	53	law	law	NOUN
ftr-376	640	54	that	that	PRON
ftr-376	640	55	will	will	AUX
ftr-376	640	56	constitute	constitute	VERB
ftr-376	640	57	a	a	DET
ftr-376	640	58	source	source	NOUN
ftr-376	640	59	of	of	ADP
ftr-376	640	60	law	law	NOUN
ftr-376	640	61	to	to	PART
ftr-376	640	62	be	be	AUX
ftr-376	640	63	98	98	NUM
ftr-376	640	64	.	.	PUNCT
ftr-376	641	1	oecd	oecd	PROPN
ftr-376	641	2	,	,	PUNCT
ftr-376	641	3	“	"	PUNCT
ftr-376	641	4	improving	improve	VERB
ftr-376	641	5	the	the	DET
ftr-376	641	6	process	process	NOUN
ftr-376	641	7	for	for	ADP
ftr-376	641	8	resolving	resolve	VERB
ftr-376	641	9	international	international	ADJ
ftr-376	641	10	tax	tax	NOUN
ftr-376	641	11	disputes	dispute	NOUN
ftr-376	641	12	”	"	PUNCT
ftr-376	641	13	2	2	NUM
ftr-376	641	14	,	,	PUNCT
ftr-376	641	15	(	(	PUNCT
ftr-376	641	16	july	july	PROPN
ftr-376	641	17	27	27	NUM
ftr-376	641	18	,	,	PUNCT
ftr-376	641	19	2004	2004	NUM
ftr-376	641	20	)	)	PUNCT
ftr-376	641	21	,	,	PUNCT
ftr-376	641	22	available	available	ADJ
ftr-376	641	23	at	at	ADP
ftr-376	641	24	http://wwwoec.org/dataoecd/44/6/33629447.pdf	http://wwwoec.org/dataoecd/44/6/33629447.pdf	NOUN
ftr-376	641	25	suggesting	suggest	VERB
ftr-376	641	26	a	a	DET
ftr-376	641	27	different	different	ADJ
ftr-376	641	28	view	view	NOUN
ftr-376	641	29	when	when	SCONJ
ftr-376	641	30	the	the	DET
ftr-376	641	31	dispute	dispute	NOUN
ftr-376	641	32	involves	involve	VERB
ftr-376	641	33	tax	tax	NOUN
ftr-376	641	34	arbitrage	arbitrage	NOUN
ftr-376	641	35	.	.	PUNCT
ftr-376	642	1	99	99	NUM
ftr-376	642	2	.	.	PUNCT
ftr-376	643	1	see	see	VERB
ftr-376	643	2	part	part	NOUN
ftr-376	643	3	h	h	NOUN
ftr-376	643	4	of	of	ADP
ftr-376	643	5	this	this	DET
ftr-376	643	6	chapter	chapter	NOUN
ftr-376	643	7	suggesting	suggest	VERB
ftr-376	643	8	a	a	DET
ftr-376	643	9	different	different	ADJ
ftr-376	643	10	view	view	NOUN
ftr-376	643	11	when	when	SCONJ
ftr-376	643	12	the	the	DET
ftr-376	643	13	dispute	dispute	NOUN
ftr-376	643	14	involves	involve	VERB
ftr-376	643	15	tax	tax	NOUN
ftr-376	643	16	arbitrage	arbitrage	NOUN
ftr-376	643	17	.	.	PUNCT
ftr-376	644	1	100	100	NUM
ftr-376	644	2	.	.	PUNCT
ftr-376	645	1	see	see	VERB
ftr-376	645	2	generally	generally	ADV
ftr-376	645	3	international	international	ADJ
ftr-376	645	4	fiscal	fiscal	ADJ
ftr-376	645	5	association	association	NOUN
ftr-376	645	6	,	,	PUNCT
ftr-376	645	7	ifa	ifa	PROPN
ftr-376	645	8	resolution	resolution	NOUN
ftr-376	645	9	of	of	ADP
ftr-376	645	10	tax	tax	NOUN
ftr-376	645	11	treaty	treaty	NOUN
ftr-376	645	12	conflicts	conflict	NOUN
ftr-376	645	13	by	by	ADP
ftr-376	645	14	arbitration	arbitration	NOUN
ftr-376	645	15	,	,	PUNCT
ftr-376	645	16	(	(	PUNCT
ftr-376	645	17	1994	1994	NUM
ftr-376	645	18	)	)	PUNCT
ftr-376	645	19	.	.	PUNCT
ftr-376	646	1	2009	2009	NUM
ftr-376	646	2	]	]	PUNCT
ftr-376	646	3	mandatory	mandatory	ADJ
ftr-376	646	4	arbitration	arbitration	NOUN
ftr-376	646	5	of	of	ADP
ftr-376	646	6	international	international	ADJ
ftr-376	646	7	tax	tax	NOUN
ftr-376	646	8	disputes	dispute	NOUN
ftr-376	646	9	737	737	NUM
ftr-376	646	10	referred	refer	VERB
ftr-376	646	11	to	to	ADP
ftr-376	646	12	in	in	ADP
ftr-376	646	13	future	future	ADJ
ftr-376	646	14	disputes.101	disputes.101	NOUN
ftr-376	646	15	some	some	DET
ftr-376	646	16	kind	kind	NOUN
ftr-376	646	17	of	of	ADP
ftr-376	646	18	transparency	transparency	NOUN
ftr-376	646	19	and	and	CCONJ
ftr-376	646	20	publicity	publicity	NOUN
ftr-376	646	21	is	be	AUX
ftr-376	646	22	therefore	therefore	ADV
ftr-376	646	23	necessary	necessary	ADJ
ftr-376	646	24	in	in	ADP
ftr-376	646	25	mandatory	mandatory	ADJ
ftr-376	646	26	arbitration	arbitration	NOUN
ftr-376	646	27	.	.	PUNCT
ftr-376	647	1	in	in	ADP
ftr-376	647	2	map	map	NOUN
ftr-376	647	3	,	,	PUNCT
ftr-376	647	4	confidentiality	confidentiality	NOUN
ftr-376	647	5	is	be	AUX
ftr-376	647	6	an	an	DET
ftr-376	647	7	accepted	accepted	ADJ
ftr-376	647	8	feature.102	feature.102	ADJ
ftr-376	647	9	map	map	NOUN
ftr-376	647	10	has	have	VERB
ftr-376	647	11	limitations	limitation	NOUN
ftr-376	647	12	and	and	CCONJ
ftr-376	647	13	restrictions	restriction	NOUN
ftr-376	647	14	that	that	PRON
ftr-376	647	15	emerge	emerge	VERB
ftr-376	647	16	from	from	ADP
ftr-376	647	17	domestic	domestic	ADJ
ftr-376	647	18	and	and	CCONJ
ftr-376	647	19	internal	internal	ADJ
ftr-376	647	20	legal	legal	ADJ
ftr-376	647	21	systems	system	NOUN
ftr-376	647	22	of	of	ADP
ftr-376	647	23	the	the	DET
ftr-376	647	24	contracting	contracting	NOUN
ftr-376	647	25	states	state	NOUN
ftr-376	647	26	.	.	PUNCT
ftr-376	648	1	the	the	DET
ftr-376	648	2	map	map	NOUN
ftr-376	648	3	is	be	AUX
ftr-376	648	4	different	different	ADJ
ftr-376	648	5	in	in	ADP
ftr-376	648	6	each	each	DET
ftr-376	648	7	jurisdiction	jurisdiction	NOUN
ftr-376	648	8	while	while	SCONJ
ftr-376	648	9	mandatory	mandatory	ADJ
ftr-376	648	10	and	and	CCONJ
ftr-376	648	11	binding	bind	VERB
ftr-376	648	12	arbitration	arbitration	NOUN
ftr-376	648	13	requires	require	VERB
ftr-376	648	14	a	a	DET
ftr-376	648	15	more	more	ADV
ftr-376	648	16	unified	unified	ADJ
ftr-376	648	17	feature	feature	NOUN
ftr-376	648	18	to	to	PART
ftr-376	648	19	ensure	ensure	VERB
ftr-376	648	20	its	its	PRON
ftr-376	648	21	success	success	NOUN
ftr-376	648	22	.	.	PUNCT
ftr-376	649	1	more	more	ADV
ftr-376	649	2	importantly	importantly	ADV
ftr-376	649	3	,	,	PUNCT
ftr-376	649	4	the	the	DET
ftr-376	649	5	parties	party	NOUN
ftr-376	649	6	to	to	ADP
ftr-376	649	7	the	the	DET
ftr-376	649	8	arbitration	arbitration	NOUN
ftr-376	649	9	relinquish	relinquish	NOUN
ftr-376	649	10	control	control	NOUN
ftr-376	649	11	over	over	ADP
ftr-376	649	12	the	the	DET
ftr-376	649	13	proceedings,103	proceedings,103	NOUN
ftr-376	649	14	unlike	unlike	ADP
ftr-376	649	15	the	the	DET
ftr-376	649	16	case	case	NOUN
ftr-376	649	17	in	in	ADP
ftr-376	649	18	the	the	DET
ftr-376	649	19	map	map	NOUN
ftr-376	649	20	where	where	SCONJ
ftr-376	649	21	the	the	DET
ftr-376	649	22	parties	party	NOUN
ftr-376	649	23	are	be	AUX
ftr-376	649	24	constantly	constantly	ADV
ftr-376	649	25	in	in	ADP
ftr-376	649	26	control	control	NOUN
ftr-376	649	27	of	of	ADP
ftr-376	649	28	how	how	SCONJ
ftr-376	649	29	the	the	DET
ftr-376	649	30	proceedings	proceeding	NOUN
ftr-376	649	31	develop	develop	VERB
ftr-376	649	32	,	,	PUNCT
ftr-376	649	33	when	when	SCONJ
ftr-376	649	34	and	and	CCONJ
ftr-376	649	35	if	if	SCONJ
ftr-376	649	36	to	to	PART
ftr-376	649	37	settle	settle	VERB
ftr-376	649	38	or	or	CCONJ
ftr-376	649	39	when	when	SCONJ
ftr-376	649	40	to	to	PART
ftr-376	649	41	abandon	abandon	VERB
ftr-376	649	42	the	the	DET
ftr-376	649	43	negotiations	negotiation	NOUN
ftr-376	649	44	.	.	PUNCT
ftr-376	650	1	in	in	ADP
ftr-376	650	2	other	other	ADJ
ftr-376	650	3	words	word	NOUN
ftr-376	650	4	,	,	PUNCT
ftr-376	650	5	there	there	PRON
ftr-376	650	6	is	be	VERB
ftr-376	650	7	an	an	DET
ftr-376	650	8	inherent	inherent	ADJ
ftr-376	650	9	distinction	distinction	NOUN
ftr-376	650	10	between	between	ADP
ftr-376	650	11	the	the	DET
ftr-376	650	12	two	two	NUM
ftr-376	650	13	proceedings	proceeding	NOUN
ftr-376	650	14	and	and	CCONJ
ftr-376	650	15	by	by	ADP
ftr-376	650	16	“	"	PUNCT
ftr-376	650	17	mapping	map	VERB
ftr-376	650	18	the	the	DET
ftr-376	650	19	arbitration	arbitration	NOUN
ftr-376	650	20	,	,	PUNCT
ftr-376	650	21	”	"	PUNCT
ftr-376	650	22	we	we	PRON
ftr-376	650	23	defeat	defeat	VERB
ftr-376	650	24	the	the	DET
ftr-376	650	25	purpose	purpose	NOUN
ftr-376	650	26	of	of	ADP
ftr-376	650	27	the	the	DET
ftr-376	650	28	mandatory	mandatory	ADJ
ftr-376	650	29	arbitration	arbitration	NOUN
ftr-376	650	30	.	.	PUNCT
ftr-376	651	1	the	the	DET
ftr-376	651	2	mechanism	mechanism	NOUN
ftr-376	651	3	under	under	ADP
ftr-376	651	4	the	the	DET
ftr-376	651	5	proposal	proposal	NOUN
ftr-376	651	6	is	be	AUX
ftr-376	651	7	neither	neither	CCONJ
ftr-376	651	8	mandatory	mandatory	ADJ
ftr-376	651	9	nor	nor	CCONJ
ftr-376	651	10	is	be	AUX
ftr-376	651	11	it	it	PRON
ftr-376	651	12	arbitration	arbitration	NOUN
ftr-376	651	13	.	.	PUNCT
ftr-376	652	1	it	it	PRON
ftr-376	652	2	lacks	lack	VERB
ftr-376	652	3	the	the	DET
ftr-376	652	4	compulsory	compulsory	ADJ
ftr-376	652	5	feature	feature	NOUN
ftr-376	652	6	because	because	SCONJ
ftr-376	652	7	of	of	ADP
ftr-376	652	8	the	the	DET
ftr-376	652	9	existence	existence	NOUN
ftr-376	652	10	of	of	ADP
ftr-376	652	11	the	the	DET
ftr-376	652	12	blocking	blocking	NOUN
ftr-376	652	13	method	method	NOUN
ftr-376	652	14	and	and	CCONJ
ftr-376	652	15	the	the	DET
ftr-376	652	16	classification	classification	NOUN
ftr-376	652	17	as	as	ADP
ftr-376	652	18	arbitration	arbitration	NOUN
ftr-376	652	19	is	be	AUX
ftr-376	652	20	inaccurate	inaccurate	ADJ
ftr-376	652	21	because	because	SCONJ
ftr-376	652	22	the	the	DET
ftr-376	652	23	proposed	propose	VERB
ftr-376	652	24	provision	provision	NOUN
ftr-376	652	25	lacks	lack	VERB
ftr-376	652	26	basic	basic	ADJ
ftr-376	652	27	features	feature	NOUN
ftr-376	652	28	that	that	PRON
ftr-376	652	29	are	be	AUX
ftr-376	652	30	present	present	ADJ
ftr-376	652	31	in	in	ADP
ftr-376	652	32	arbitration	arbitration	NOUN
ftr-376	652	33	.	.	PUNCT
ftr-376	653	1	101	101	NUM
ftr-376	653	2	.	.	PUNCT
ftr-376	654	1	see	see	VERB
ftr-376	654	2	thomas	thomas	PROPN
ftr-376	654	3	e.	e.	PROPN
ftr-376	654	4	carbonneau	carbonneau	PROPN
ftr-376	654	5	,	,	PUNCT
ftr-376	654	6	the	the	DET
ftr-376	654	7	law	law	NOUN
ftr-376	654	8	and	and	CCONJ
ftr-376	654	9	practice	practice	NOUN
ftr-376	654	10	of	of	ADP
ftr-376	654	11	arbitration	arbitration	NOUN
ftr-376	654	12	,	,	PUNCT
ftr-376	654	13	429	429	NUM
ftr-376	654	14	(	(	PUNCT
ftr-376	654	15	2d	2d	NUM
ftr-376	654	16	ed	ed	NOUN
ftr-376	654	17	.	.	PROPN
ftr-376	654	18	2007	2007	NUM
ftr-376	654	19	)	)	PUNCT
ftr-376	654	20	arguing	argue	VERB
ftr-376	654	21	for	for	ADP
ftr-376	654	22	this	this	DET
ftr-376	654	23	point	point	NOUN
ftr-376	654	24	in	in	ADP
ftr-376	654	25	the	the	DET
ftr-376	654	26	international	international	ADJ
ftr-376	654	27	commercial	commercial	ADJ
ftr-376	654	28	arbitration	arbitration	NOUN
ftr-376	654	29	context	context	NOUN
ftr-376	654	30	.	.	PUNCT
ftr-376	655	1	102	102	X
ftr-376	655	2	.	.	PUNCT
ftr-376	656	1	see	see	VERB
ftr-376	656	2	mcintyre	mcintyre	PROPN
ftr-376	656	3	,	,	PUNCT
ftr-376	656	4	supra	supra	PROPN
ftr-376	656	5	note	note	NOUN
ftr-376	656	6	10	10	NUM
ftr-376	656	7	at	at	ADP
ftr-376	656	8	636	636	NUM
ftr-376	656	9	:	:	PUNCT
ftr-376	656	10	“	"	PUNCT
ftr-376	656	11	defenders	defender	NOUN
ftr-376	656	12	of	of	ADP
ftr-376	656	13	secrecy	secrecy	NOUN
ftr-376	656	14	are	be	AUX
ftr-376	656	15	likely	likely	ADJ
ftr-376	656	16	to	to	PART
ftr-376	656	17	argue	argue	VERB
ftr-376	656	18	that	that	SCONJ
ftr-376	656	19	secrecy	secrecy	NOUN
ftr-376	656	20	is	be	AUX
ftr-376	656	21	a	a	DET
ftr-376	656	22	normal	normal	ADJ
ftr-376	656	23	feature	feature	NOUN
ftr-376	656	24	of	of	ADP
ftr-376	656	25	an	an	DET
ftr-376	656	26	arbitration	arbitration	NOUN
ftr-376	656	27	procedure	procedure	NOUN
ftr-376	656	28	.	.	PUNCT
ftr-376	657	1	it	it	PRON
ftr-376	657	2	is	be	AUX
ftr-376	657	3	certainly	certainly	ADV
ftr-376	657	4	true	true	ADJ
ftr-376	657	5	that	that	SCONJ
ftr-376	657	6	most	most	ADJ
ftr-376	657	7	domestic	domestic	ADJ
ftr-376	657	8	arbitration	arbitration	NOUN
ftr-376	657	9	proceedings	proceeding	NOUN
ftr-376	657	10	are	be	AUX
ftr-376	657	11	secret	secret	ADJ
ftr-376	657	12	.	.	PUNCT
ftr-376	658	1	the	the	DET
ftr-376	658	2	analogy	analogy	NOUN
ftr-376	658	3	to	to	ADP
ftr-376	658	4	domestic	domestic	ADJ
ftr-376	658	5	arbitrations	arbitration	NOUN
ftr-376	658	6	,	,	PUNCT
ftr-376	658	7	however	however	ADV
ftr-376	658	8	,	,	PUNCT
ftr-376	658	9	is	be	AUX
ftr-376	658	10	inappropriate	inappropriate	ADJ
ftr-376	658	11	.	.	PUNCT
ftr-376	659	1	domestic	domestic	ADJ
ftr-376	659	2	arbitrations	arbitration	NOUN
ftr-376	659	3	are	be	AUX
ftr-376	659	4	typically	typically	ADV
ftr-376	659	5	between	between	ADP
ftr-376	659	6	private	private	ADJ
ftr-376	659	7	parties	party	NOUN
ftr-376	659	8	,	,	PUNCT
ftr-376	659	9	the	the	DET
ftr-376	659	10	costs	cost	NOUN
ftr-376	659	11	of	of	ADP
ftr-376	659	12	the	the	DET
ftr-376	659	13	arbitration	arbitration	NOUN
ftr-376	659	14	are	be	AUX
ftr-376	659	15	privately	privately	ADV
ftr-376	659	16	financed	finance	VERB
ftr-376	659	17	,	,	PUNCT
ftr-376	659	18	and	and	CCONJ
ftr-376	659	19	the	the	DET
ftr-376	659	20	issues	issue	NOUN
ftr-376	659	21	being	be	AUX
ftr-376	659	22	resolved	resolve	VERB
ftr-376	659	23	are	be	AUX
ftr-376	659	24	private	private	ADJ
ftr-376	659	25	disputes	dispute	NOUN
ftr-376	659	26	.	.	PUNCT
ftr-376	660	1	in	in	ADP
ftr-376	660	2	sharp	sharp	ADJ
ftr-376	660	3	contrast	contrast	NOUN
ftr-376	660	4	,	,	PUNCT
ftr-376	660	5	the	the	DET
ftr-376	660	6	oecd	oecd	PROPN
ftr-376	660	7	is	be	AUX
ftr-376	660	8	proposing	propose	VERB
ftr-376	660	9	an	an	DET
ftr-376	660	10	international	international	ADJ
ftr-376	660	11	body	body	NOUN
ftr-376	660	12	that	that	PRON
ftr-376	660	13	would	would	AUX
ftr-376	660	14	be	be	AUX
ftr-376	660	15	charged	charge	VERB
ftr-376	660	16	with	with	ADP
ftr-376	660	17	the	the	DET
ftr-376	660	18	responsibility	responsibility	NOUN
ftr-376	660	19	of	of	ADP
ftr-376	660	20	deciding	decide	VERB
ftr-376	660	21	the	the	DET
ftr-376	660	22	amount	amount	NOUN
ftr-376	660	23	of	of	ADP
ftr-376	660	24	tax	tax	NOUN
ftr-376	660	25	due	due	ADP
ftr-376	660	26	to	to	ADP
ftr-376	660	27	sovereign	sovereign	ADJ
ftr-376	660	28	states	state	NOUN
ftr-376	660	29	.	.	PUNCT
ftr-376	661	1	that	that	DET
ftr-376	661	2	dispute	dispute	NOUN
ftr-376	661	3	is	be	AUX
ftr-376	661	4	a	a	DET
ftr-376	661	5	public	public	ADJ
ftr-376	661	6	dispute	dispute	NOUN
ftr-376	661	7	,	,	PUNCT
ftr-376	661	8	the	the	DET
ftr-376	661	9	costs	cost	NOUN
ftr-376	661	10	of	of	ADP
ftr-376	661	11	resolving	resolve	VERB
ftr-376	661	12	it	it	PRON
ftr-376	661	13	are	be	AUX
ftr-376	661	14	charged	charge	VERB
ftr-376	661	15	to	to	ADP
ftr-376	661	16	the	the	DET
ftr-376	661	17	public	public	NOUN
ftr-376	661	18	,	,	PUNCT
ftr-376	661	19	and	and	CCONJ
ftr-376	661	20	the	the	DET
ftr-376	661	21	parties	party	NOUN
ftr-376	661	22	to	to	ADP
ftr-376	661	23	that	that	DET
ftr-376	661	24	dispute	dispute	NOUN
ftr-376	661	25	(	(	PUNCT
ftr-376	661	26	the	the	DET
ftr-376	661	27	governments	government	NOUN
ftr-376	661	28	)	)	PUNCT
ftr-376	661	29	are	be	AUX
ftr-376	661	30	public	public	ADJ
ftr-376	661	31	bodies	body	NOUN
ftr-376	661	32	accountable	accountable	ADJ
ftr-376	661	33	to	to	ADP
ftr-376	661	34	their	their	PRON
ftr-376	661	35	citizens	citizen	NOUN
ftr-376	661	36	.	.	PUNCT
ftr-376	661	37	”	"	PUNCT
ftr-376	662	1	(	(	PUNCT
ftr-376	662	2	citation	citation	NOUN
ftr-376	662	3	omitted	omit	VERB
ftr-376	662	4	)	)	PUNCT
ftr-376	662	5	.	.	PUNCT
ftr-376	663	1	103	103	NUM
ftr-376	663	2	.	.	PUNCT
ftr-376	664	1	see	see	VERB
ftr-376	664	2	carbonneau	carbonneau	NOUN
ftr-376	664	3	.	.	PUNCT
ftr-376	665	1	,	,	PUNCT
ftr-376	665	2	supra	supra	PROPN
ftr-376	665	3	note	note	VERB
ftr-376	665	4	101	101	NUM
ftr-376	665	5	,	,	PUNCT
ftr-376	665	6	at	at	ADP
ftr-376	665	7	1	1	NUM
ftr-376	665	8	defining	define	VERB
ftr-376	665	9	arbitration	arbitration	NOUN
ftr-376	665	10	:	:	PUNCT
ftr-376	665	11	“	"	PUNCT
ftr-376	665	12	arbitration	arbitration	NOUN
ftr-376	665	13	is	be	AUX
ftr-376	665	14	a	a	DET
ftr-376	665	15	private	private	ADJ
ftr-376	665	16	and	and	CCONJ
ftr-376	665	17	informal	informal	ADJ
ftr-376	665	18	procedure	procedure	NOUN
ftr-376	665	19	for	for	ADP
ftr-376	665	20	the	the	DET
ftr-376	665	21	adjudication	adjudication	NOUN
ftr-376	665	22	of	of	ADP
ftr-376	665	23	disputes	dispute	NOUN
ftr-376	665	24	.	.	PUNCT
ftr-376	666	1	it	it	PRON
ftr-376	666	2	is	be	AUX
ftr-376	666	3	an	an	DET
ftr-376	666	4	extrajudicial	extrajudicial	ADJ
ftr-376	666	5	process	process	NOUN
ftr-376	666	6	.	.	PUNCT
ftr-376	667	1	it	it	PRON
ftr-376	667	2	functions	function	VERB
ftr-376	667	3	as	as	ADP
ftr-376	667	4	an	an	DET
ftr-376	667	5	alternative	alternative	NOUN
ftr-376	667	6	to	to	ADP
ftr-376	667	7	conventional	conventional	ADJ
ftr-376	667	8	litigation	litigation	NOUN
ftr-376	667	9	.	.	PUNCT
ftr-376	668	1	it	it	PRON
ftr-376	668	2	yields	yield	VERB
ftr-376	668	3	binding	binding	ADJ
ftr-376	668	4	determinations	determination	NOUN
ftr-376	668	5	through	through	ADP
ftr-376	668	6	less	less	ADV
ftr-376	668	7	expensive	expensive	ADJ
ftr-376	668	8	,	,	PUNCT
ftr-376	668	9	more	more	ADV
ftr-376	668	10	efficient	efficient	ADJ
ftr-376	668	11	,	,	PUNCT
ftr-376	668	12	expert	expert	ADJ
ftr-376	668	13	and	and	CCONJ
ftr-376	668	14	fair	fair	ADJ
ftr-376	668	15	proceedings	proceeding	NOUN
ftr-376	668	16	.	.	PUNCT
ftr-376	669	1	although	although	SCONJ
ftr-376	669	2	it	it	PRON
ftr-376	669	3	can	can	AUX
ftr-376	669	4	engender	engender	VERB
ftr-376	669	5	settlements	settlement	NOUN
ftr-376	669	6	,	,	PUNCT
ftr-376	669	7	arbitration	arbitration	NOUN
ftr-376	669	8	is	be	AUX
ftr-376	669	9	not	not	PART
ftr-376	669	10	intended	intend	VERB
ftr-376	669	11	to	to	PART
ftr-376	669	12	operate	operate	VERB
ftr-376	669	13	as	as	ADP
ftr-376	669	14	a	a	DET
ftr-376	669	15	means	mean	NOUN
ftr-376	669	16	for	for	ADP
ftr-376	669	17	achieving	achieve	VERB
ftr-376	669	18	dispute	dispute	NOUN
ftr-376	669	19	resolution	resolution	NOUN
ftr-376	669	20	directly	directly	ADV
ftr-376	669	21	through	through	ADP
ftr-376	669	22	party	party	NOUN
ftr-376	669	23	agreement	agreement	NOUN
ftr-376	669	24	.	.	PUNCT
ftr-376	670	1	arbitration	arbitration	NOUN
ftr-376	670	2	is	be	AUX
ftr-376	670	3	neither	neither	CCONJ
ftr-376	670	4	negotiation	negotiation	NOUN
ftr-376	670	5	nor	nor	CCONJ
ftr-376	670	6	mediation	mediation	NOUN
ftr-376	670	7	.	.	PUNCT
ftr-376	671	1	the	the	DET
ftr-376	671	2	parties	party	NOUN
ftr-376	671	3	confer	confer	VERB
ftr-376	671	4	upon	upon	SCONJ
ftr-376	671	5	the	the	DET
ftr-376	671	6	arbitrator	arbitrator	NOUN
ftr-376	671	7	’s	’s	PART
ftr-376	671	8	full	full	ADJ
ftr-376	671	9	legal	legal	ADJ
ftr-376	671	10	authority	authority	NOUN
ftr-376	671	11	.	.	PUNCT
ftr-376	671	12	”	"	PUNCT
ftr-376	672	1	738	738	NUM
ftr-376	672	2	florida	florida	PROPN
ftr-376	672	3	tax	tax	NOUN
ftr-376	672	4	review	review	NOUN
ftr-376	672	5	[	[	X
ftr-376	672	6	vol	vol	NOUN
ftr-376	672	7	.	.	PUNCT
ftr-376	672	8	9:8	9:8	NUM
ftr-376	673	1	a	a	DET
ftr-376	673	2	final	final	ADJ
ftr-376	673	3	remark	remark	NOUN
ftr-376	673	4	on	on	ADP
ftr-376	673	5	this	this	DET
ftr-376	673	6	issue	issue	NOUN
ftr-376	673	7	is	be	AUX
ftr-376	673	8	noteworthy	noteworthy	ADJ
ftr-376	673	9	.	.	PUNCT
ftr-376	674	1	paragraph	paragraph	NOUN
ftr-376	674	2	46	46	NUM
ftr-376	674	3	of	of	ADP
ftr-376	674	4	the	the	DET
ftr-376	674	5	oecd	oecd	PROPN
ftr-376	674	6	commentary	commentary	NOUN
ftr-376	674	7	on	on	ADP
ftr-376	674	8	article	article	NOUN
ftr-376	674	9	25	25	NUM
ftr-376	674	10	,	,	PUNCT
ftr-376	674	11	addressing	address	VERB
ftr-376	674	12	a	a	DET
ftr-376	674	13	situation	situation	NOUN
ftr-376	674	14	where	where	SCONJ
ftr-376	674	15	map	map	NOUN
ftr-376	674	16	was	be	AUX
ftr-376	674	17	unsuccessful	unsuccessful	ADJ
ftr-376	674	18	,	,	PUNCT
ftr-376	674	19	originally	originally	ADV
ftr-376	674	20	stated:104	stated:104	ADP
ftr-376	675	1	it	it	PRON
ftr-376	675	2	is	be	AUX
ftr-376	675	3	difficult	difficult	ADJ
ftr-376	675	4	to	to	PART
ftr-376	675	5	avoid	avoid	VERB
ftr-376	675	6	this	this	DET
ftr-376	675	7	situation	situation	NOUN
ftr-376	675	8	without	without	ADP
ftr-376	675	9	going	go	VERB
ftr-376	675	10	outside	outside	ADP
ftr-376	675	11	the	the	DET
ftr-376	675	12	framework	framework	NOUN
ftr-376	675	13	of	of	ADP
ftr-376	675	14	the	the	DET
ftr-376	675	15	mutual	mutual	ADJ
ftr-376	675	16	agreement	agreement	NOUN
ftr-376	675	17	.	.	PUNCT
ftr-376	676	1	this	this	DET
ftr-376	676	2	approach	approach	NOUN
ftr-376	676	3	was	be	AUX
ftr-376	676	4	not	not	PART
ftr-376	676	5	adopted	adopt	VERB
ftr-376	676	6	,	,	PUNCT
ftr-376	676	7	however	however	ADV
ftr-376	676	8	,	,	PUNCT
ftr-376	676	9	in	in	ADP
ftr-376	676	10	the	the	DET
ftr-376	676	11	current	current	ADJ
ftr-376	676	12	proposal	proposal	NOUN
ftr-376	676	13	.	.	PUNCT
ftr-376	677	1	in	in	ADP
ftr-376	677	2	the	the	DET
ftr-376	677	3	revised	revise	VERB
ftr-376	677	4	commentary	commentary	NOUN
ftr-376	677	5	,	,	PUNCT
ftr-376	677	6	paragraph	paragraph	NOUN
ftr-376	677	7	46	46	NUM
ftr-376	677	8	is	be	AUX
ftr-376	677	9	replaced	replace	VERB
ftr-376	677	10	with	with	ADP
ftr-376	677	11	a	a	DET
ftr-376	677	12	new	new	ADJ
ftr-376	677	13	paragraph	paragraph	NOUN
ftr-376	677	14	46	46	NUM
ftr-376	677	15	stating	state	VERB
ftr-376	677	16	that	that	SCONJ
ftr-376	677	17	:	:	PUNCT
ftr-376	677	18	the	the	DET
ftr-376	677	19	arbitration	arbitration	NOUN
ftr-376	677	20	process	process	NOUN
ftr-376	677	21	provided	provide	VERB
ftr-376	677	22	for	for	ADP
ftr-376	677	23	by	by	ADP
ftr-376	677	24	the	the	DET
ftr-376	677	25	paragraph	paragraph	NOUN
ftr-376	677	26	is	be	AUX
ftr-376	677	27	not	not	PART
ftr-376	677	28	an	an	DET
ftr-376	677	29	alternative	alternative	NOUN
ftr-376	677	30	or	or	CCONJ
ftr-376	677	31	additional	additional	ADJ
ftr-376	677	32	recourse….the	recourse….the	PRON
ftr-376	677	33	paragraph	paragraph	NOUN
ftr-376	677	34	is	be	AUX
ftr-376	677	35	,	,	PUNCT
ftr-376	677	36	therefore	therefore	ADV
ftr-376	677	37	,	,	PUNCT
ftr-376	677	38	an	an	DET
ftr-376	677	39	extension	extension	NOUN
ftr-376	677	40	of	of	ADP
ftr-376	677	41	the	the	DET
ftr-376	677	42	mutual	mutual	ADJ
ftr-376	677	43	agreement	agreement	NOUN
ftr-376	677	44	procedure	procedure	NOUN
ftr-376	677	45	....	....	PUNCT
ftr-376	677	46	105	105	NUM
ftr-376	677	47	the	the	DET
ftr-376	677	48	language	language	NOUN
ftr-376	677	49	of	of	ADP
ftr-376	677	50	the	the	DET
ftr-376	677	51	pre	pre	ADJ
ftr-376	677	52	-	-	ADJ
ftr-376	677	53	revised	revised	ADJ
ftr-376	677	54	commentary	commentary	NOUN
ftr-376	677	55	seems	seem	VERB
ftr-376	677	56	to	to	PART
ftr-376	677	57	suggest	suggest	VERB
ftr-376	677	58	a	a	DET
ftr-376	677	59	similar	similar	ADJ
ftr-376	677	60	logic	logic	NOUN
ftr-376	677	61	that	that	PRON
ftr-376	677	62	map	map	NOUN
ftr-376	677	63	and	and	CCONJ
ftr-376	677	64	arbitration	arbitration	NOUN
ftr-376	677	65	are	be	AUX
ftr-376	677	66	two	two	NUM
ftr-376	677	67	separate	separate	ADJ
ftr-376	677	68	frameworks	framework	NOUN
ftr-376	677	69	and	and	CCONJ
ftr-376	677	70	the	the	DET
ftr-376	677	71	mixture	mixture	NOUN
ftr-376	677	72	of	of	ADP
ftr-376	677	73	the	the	DET
ftr-376	677	74	two	two	NUM
ftr-376	677	75	is	be	AUX
ftr-376	677	76	bound	bind	VERB
ftr-376	677	77	to	to	PART
ftr-376	677	78	result	result	VERB
ftr-376	677	79	in	in	ADP
ftr-376	677	80	confusion	confusion	NOUN
ftr-376	677	81	and	and	CCONJ
ftr-376	677	82	complexity	complexity	NOUN
ftr-376	677	83	in	in	ADP
ftr-376	677	84	developing	develop	VERB
ftr-376	677	85	the	the	DET
ftr-376	677	86	arbitration	arbitration	NOUN
ftr-376	677	87	and	and	CCONJ
ftr-376	677	88	this	this	PRON
ftr-376	677	89	could	could	AUX
ftr-376	677	90	undermine	undermine	VERB
ftr-376	677	91	the	the	DET
ftr-376	677	92	mandatory	mandatory	ADJ
ftr-376	677	93	and	and	CCONJ
ftr-376	677	94	binding	binding	ADJ
ftr-376	677	95	arbitration	arbitration	NOUN
ftr-376	677	96	.	.	PUNCT
ftr-376	678	1	i	i	PRON
ftr-376	678	2	think	think	VERB
ftr-376	678	3	the	the	DET
ftr-376	678	4	following	follow	VERB
ftr-376	678	5	comparison	comparison	NOUN
ftr-376	678	6	could	could	AUX
ftr-376	678	7	serve	serve	VERB
ftr-376	678	8	as	as	ADP
ftr-376	678	9	a	a	DET
ftr-376	678	10	good	good	ADJ
ftr-376	678	11	example	example	NOUN
ftr-376	678	12	to	to	PART
ftr-376	678	13	further	far	ADV
ftr-376	678	14	illustrate	illustrate	VERB
ftr-376	678	15	this	this	DET
ftr-376	678	16	argument	argument	NOUN
ftr-376	678	17	.	.	PUNCT
ftr-376	679	1	assume	assume	VERB
ftr-376	679	2	that	that	SCONJ
ftr-376	679	3	a	a	DET
ftr-376	679	4	taxpayer	taxpayer	NOUN
ftr-376	679	5	files	file	VERB
ftr-376	679	6	a	a	DET
ftr-376	679	7	tax	tax	NOUN
ftr-376	679	8	return	return	NOUN
ftr-376	679	9	with	with	ADP
ftr-376	679	10	the	the	DET
ftr-376	679	11	tax	tax	NOUN
ftr-376	679	12	authority	authority	NOUN
ftr-376	679	13	who	who	PRON
ftr-376	679	14	in	in	ADP
ftr-376	679	15	turn	turn	NOUN
ftr-376	679	16	disagrees	disagree	VERB
ftr-376	679	17	with	with	ADP
ftr-376	679	18	certain	certain	ADJ
ftr-376	679	19	issues	issue	NOUN
ftr-376	679	20	,	,	PUNCT
ftr-376	679	21	for	for	ADP
ftr-376	679	22	example	example	NOUN
ftr-376	679	23	allocation	allocation	NOUN
ftr-376	679	24	of	of	ADP
ftr-376	679	25	deductions	deduction	NOUN
ftr-376	679	26	or	or	CCONJ
ftr-376	679	27	income	income	NOUN
ftr-376	679	28	.	.	PUNCT
ftr-376	680	1	the	the	DET
ftr-376	680	2	taxpayer	taxpayer	NOUN
ftr-376	680	3	has	have	VERB
ftr-376	680	4	the	the	DET
ftr-376	680	5	option	option	NOUN
ftr-376	680	6	of	of	ADP
ftr-376	680	7	litigation	litigation	NOUN
ftr-376	680	8	but	but	CCONJ
ftr-376	680	9	,	,	PUNCT
ftr-376	680	10	in	in	ADP
ftr-376	680	11	most	most	ADJ
ftr-376	680	12	cases	case	NOUN
ftr-376	680	13	,	,	PUNCT
ftr-376	680	14	it	it	PRON
ftr-376	680	15	also	also	ADV
ftr-376	680	16	has	have	AUX
ftr-376	680	17	available	available	ADJ
ftr-376	680	18	an	an	DET
ftr-376	680	19	“	"	PUNCT
ftr-376	680	20	internal	internal	ADJ
ftr-376	680	21	”	"	PUNCT
ftr-376	680	22	appeals	appeal	NOUN
ftr-376	680	23	process	process	NOUN
ftr-376	680	24	,	,	PUNCT
ftr-376	680	25	where	where	SCONJ
ftr-376	680	26	the	the	DET
ftr-376	680	27	taxpayer	taxpayer	NOUN
ftr-376	680	28	attempts	attempt	VERB
ftr-376	680	29	to	to	PART
ftr-376	680	30	settle	settle	VERB
ftr-376	680	31	the	the	DET
ftr-376	680	32	issue	issue	NOUN
ftr-376	680	33	with	with	ADP
ftr-376	680	34	the	the	DET
ftr-376	680	35	tax	tax	NOUN
ftr-376	680	36	authority	authority	NOUN
ftr-376	680	37	before	before	ADP
ftr-376	680	38	turning	turn	VERB
ftr-376	680	39	to	to	ADP
ftr-376	680	40	judicial	judicial	ADJ
ftr-376	680	41	remedies.106	remedies.106	NOUN
ftr-376	680	42	this	this	DET
ftr-376	680	43	internal	internal	ADJ
ftr-376	680	44	appeals	appeal	NOUN
ftr-376	680	45	process	process	NOUN
ftr-376	680	46	enjoys	enjoy	VERB
ftr-376	680	47	characteristics	characteristic	NOUN
ftr-376	680	48	similar	similar	ADJ
ftr-376	680	49	to	to	ADP
ftr-376	680	50	the	the	DET
ftr-376	680	51	map	map	NOUN
ftr-376	680	52	:	:	PUNCT
ftr-376	680	53	it	it	PRON
ftr-376	680	54	is	be	AUX
ftr-376	680	55	voluntary	voluntary	ADJ
ftr-376	680	56	,	,	PUNCT
ftr-376	680	57	the	the	DET
ftr-376	680	58	parties	party	NOUN
ftr-376	680	59	can	can	AUX
ftr-376	680	60	decide	decide	VERB
ftr-376	680	61	whether	whether	SCONJ
ftr-376	680	62	to	to	PART
ftr-376	680	63	utilize	utilize	VERB
ftr-376	680	64	it	it	PRON
ftr-376	680	65	or	or	CCONJ
ftr-376	680	66	to	to	PART
ftr-376	680	67	skip	skip	VERB
ftr-376	680	68	directly	directly	ADV
ftr-376	680	69	to	to	ADP
ftr-376	680	70	litigation	litigation	NOUN
ftr-376	680	71	;	;	PUNCT
ftr-376	680	72	it	it	PRON
ftr-376	680	73	is	be	AUX
ftr-376	680	74	a	a	DET
ftr-376	680	75	bilateral	bilateral	ADJ
ftr-376	680	76	negotiation	negotiation	NOUN
ftr-376	680	77	process	process	NOUN
ftr-376	680	78	between	between	ADP
ftr-376	680	79	the	the	DET
ftr-376	680	80	two	two	NUM
ftr-376	680	81	parties	party	NOUN
ftr-376	680	82	and	and	CCONJ
ftr-376	680	83	binding	bind	VERB
ftr-376	680	84	only	only	ADV
ftr-376	680	85	on	on	ADP
ftr-376	680	86	the	the	DET
ftr-376	680	87	taxpayer	taxpayer	NOUN
ftr-376	680	88	and	and	CCONJ
ftr-376	680	89	the	the	DET
ftr-376	680	90	tax	tax	NOUN
ftr-376	680	91	authority	authority	NOUN
ftr-376	680	92	,	,	PUNCT
ftr-376	680	93	and	and	CCONJ
ftr-376	680	94	it	it	PRON
ftr-376	680	95	has	have	VERB
ftr-376	680	96	no	no	DET
ftr-376	680	97	precedential	precedential	ADJ
ftr-376	680	98	value	value	NOUN
ftr-376	680	99	.	.	PUNCT
ftr-376	681	1	the	the	DET
ftr-376	681	2	negotiations	negotiation	NOUN
ftr-376	681	3	are	be	AUX
ftr-376	681	4	secret	secret	ADJ
ftr-376	681	5	,	,	PUNCT
ftr-376	681	6	as	as	SCONJ
ftr-376	681	7	is	be	AUX
ftr-376	681	8	any	any	DET
ftr-376	681	9	settlement	settlement	NOUN
ftr-376	681	10	reached	reach	VERB
ftr-376	681	11	.	.	PUNCT
ftr-376	682	1	the	the	DET
ftr-376	682	2	parties	party	NOUN
ftr-376	682	3	do	do	AUX
ftr-376	682	4	not	not	PART
ftr-376	682	5	relinquish	relinquish	VERB
ftr-376	682	6	control	control	NOUN
ftr-376	682	7	over	over	ADP
ftr-376	682	8	the	the	DET
ftr-376	682	9	process	process	NOUN
ftr-376	682	10	,	,	PUNCT
ftr-376	682	11	the	the	DET
ftr-376	682	12	outcome	outcome	NOUN
ftr-376	682	13	or	or	CCONJ
ftr-376	682	14	the	the	DET
ftr-376	682	15	determination	determination	NOUN
ftr-376	682	16	whether	whether	SCONJ
ftr-376	682	17	or	or	CCONJ
ftr-376	682	18	not	not	PART
ftr-376	682	19	to	to	PART
ftr-376	682	20	settle	settle	VERB
ftr-376	682	21	.	.	PUNCT
ftr-376	683	1	this	this	PRON
ftr-376	683	2	is	be	AUX
ftr-376	683	3	the	the	DET
ftr-376	683	4	case	case	NOUN
ftr-376	683	5	in	in	ADP
ftr-376	683	6	map	map	NOUN
ftr-376	683	7	as	as	ADV
ftr-376	683	8	well	well	ADV
ftr-376	683	9	.	.	PUNCT
ftr-376	684	1	104	104	X
ftr-376	684	2	.	.	PUNCT
ftr-376	685	1	see	see	VERB
ftr-376	685	2	oecd	oecd	PROPN
ftr-376	685	3	commentary	commentary	NOUN
ftr-376	685	4	on	on	ADP
ftr-376	685	5	article	article	NOUN
ftr-376	685	6	25	25	NUM
ftr-376	685	7	,	,	PUNCT
ftr-376	685	8	supra	supra	PROPN
ftr-376	685	9	note	note	NOUN
ftr-376	685	10	27	27	NUM
ftr-376	685	11	,	,	PUNCT
ftr-376	685	12	at	at	ADP
ftr-376	685	13	¶	¶	PROPN
ftr-376	685	14	46	46	NUM
ftr-376	685	15	.	.	PUNCT
ftr-376	686	1	(	(	PUNCT
ftr-376	686	2	emphasis	emphasis	NOUN
ftr-376	686	3	added	add	VERB
ftr-376	686	4	.	.	PUNCT
ftr-376	686	5	)	)	PUNCT
ftr-376	687	1	105	105	NUM
ftr-376	687	2	.	.	PUNCT
ftr-376	688	1	see	see	VERB
ftr-376	688	2	oecd	oecd	PROPN
ftr-376	688	3	report	report	PROPN
ftr-376	688	4	,	,	PUNCT
ftr-376	688	5	supra	supra	PROPN
ftr-376	688	6	note	note	PROPN
ftr-376	688	7	15	15	NUM
ftr-376	688	8	,	,	PUNCT
ftr-376	688	9	at	at	ADP
ftr-376	688	10	¶	¶	PROPN
ftr-376	688	11	46	46	NUM
ftr-376	688	12	.	.	PUNCT
ftr-376	689	1	(	(	PUNCT
ftr-376	689	2	citation	citation	NOUN
ftr-376	689	3	omitted	omit	VERB
ftr-376	689	4	)	)	PUNCT
ftr-376	689	5	.	.	PUNCT
ftr-376	690	1	106	106	NUM
ftr-376	690	2	.	.	PUNCT
ftr-376	691	1	in	in	ADP
ftr-376	691	2	the	the	DET
ftr-376	691	3	u.s	u.s	PROPN
ftr-376	691	4	.	.	PROPN
ftr-376	691	5	the	the	DET
ftr-376	691	6	tax	tax	NOUN
ftr-376	691	7	decision	decision	NOUN
ftr-376	691	8	reached	reach	VERB
ftr-376	691	9	by	by	ADP
ftr-376	691	10	the	the	DET
ftr-376	691	11	examiner	examiner	NOUN
ftr-376	691	12	may	may	AUX
ftr-376	691	13	be	be	AUX
ftr-376	691	14	appealed	appeal	VERB
ftr-376	691	15	to	to	ADP
ftr-376	691	16	a	a	DET
ftr-376	691	17	local	local	ADJ
ftr-376	691	18	appeals	appeal	NOUN
ftr-376	691	19	office	office	NOUN
ftr-376	691	20	,	,	PUNCT
ftr-376	691	21	which	which	PRON
ftr-376	691	22	is	be	AUX
ftr-376	691	23	separate	separate	ADJ
ftr-376	691	24	and	and	CCONJ
ftr-376	691	25	independent	independent	ADJ
ftr-376	691	26	of	of	ADP
ftr-376	691	27	the	the	DET
ftr-376	691	28	irs	irs	PROPN
ftr-376	691	29	office	office	NOUN
ftr-376	691	30	that	that	PRON
ftr-376	691	31	conducted	conduct	VERB
ftr-376	691	32	the	the	DET
ftr-376	691	33	examination	examination	NOUN
ftr-376	691	34	.	.	PUNCT
ftr-376	692	1	if	if	SCONJ
ftr-376	692	2	the	the	DET
ftr-376	692	3	parties	party	NOUN
ftr-376	692	4	agree	agree	VERB
ftr-376	692	5	,	,	PUNCT
ftr-376	692	6	a	a	DET
ftr-376	692	7	closing	closing	NOUN
ftr-376	692	8	agreement	agreement	NOUN
ftr-376	692	9	will	will	AUX
ftr-376	692	10	be	be	AUX
ftr-376	692	11	signed	sign	VERB
ftr-376	692	12	and	and	CCONJ
ftr-376	692	13	the	the	DET
ftr-376	692	14	resolution	resolution	NOUN
ftr-376	692	15	is	be	AUX
ftr-376	692	16	final	final	ADJ
ftr-376	692	17	.	.	PUNCT
ftr-376	693	1	see	see	VERB
ftr-376	693	2	internal	internal	ADJ
ftr-376	693	3	revenue	revenue	NOUN
ftr-376	693	4	service	service	NOUN
ftr-376	693	5	,	,	PUNCT
ftr-376	693	6	appeals	appeal	NOUN
ftr-376	693	7	process	process	NOUN
ftr-376	693	8	,	,	PUNCT
ftr-376	693	9	at	at	ADP
ftr-376	693	10	:	:	PUNCT
ftr-376	693	11	http://www.irs.gov/govt/fslg/article/0,,id=158488,00.html	http://www.irs.gov/govt/fslg/article/0,,id=158488,00.html	PROPN
ftr-376	693	12	.	.	PUNCT
ftr-376	694	1	see	see	VERB
ftr-376	694	2	also	also	ADV
ftr-376	694	3	irc	irc	ADV
ftr-376	694	4	§	§	PROPN
ftr-376	694	5	7121	7121	NUM
ftr-376	694	6	.	.	PUNCT
ftr-376	695	1	2009	2009	NUM
ftr-376	695	2	]	]	PUNCT
ftr-376	695	3	mandatory	mandatory	ADJ
ftr-376	695	4	arbitration	arbitration	NOUN
ftr-376	695	5	of	of	ADP
ftr-376	695	6	international	international	ADJ
ftr-376	695	7	tax	tax	NOUN
ftr-376	695	8	disputes	dispute	NOUN
ftr-376	695	9	739	739	NUM
ftr-376	695	10	nevertheless	nevertheless	ADV
ftr-376	695	11	,	,	PUNCT
ftr-376	695	12	if	if	SCONJ
ftr-376	695	13	the	the	DET
ftr-376	695	14	taxpayer	taxpayer	NOUN
ftr-376	695	15	is	be	AUX
ftr-376	695	16	unable	unable	ADJ
ftr-376	695	17	to	to	PART
ftr-376	695	18	settle	settle	VERB
ftr-376	695	19	the	the	DET
ftr-376	695	20	case	case	NOUN
ftr-376	695	21	with	with	ADP
ftr-376	695	22	the	the	DET
ftr-376	695	23	tax	tax	NOUN
ftr-376	695	24	authority	authority	NOUN
ftr-376	695	25	through	through	ADP
ftr-376	695	26	the	the	DET
ftr-376	695	27	appeals	appeal	NOUN
ftr-376	695	28	process	process	NOUN
ftr-376	695	29	(	(	PUNCT
ftr-376	695	30	or	or	CCONJ
ftr-376	695	31	if	if	SCONJ
ftr-376	695	32	it	it	PRON
ftr-376	695	33	decides	decide	VERB
ftr-376	695	34	not	not	PART
ftr-376	695	35	to	to	PART
ftr-376	695	36	utilize	utilize	VERB
ftr-376	695	37	this	this	DET
ftr-376	695	38	option	option	NOUN
ftr-376	695	39	)	)	PUNCT
ftr-376	695	40	,	,	PUNCT
ftr-376	695	41	the	the	DET
ftr-376	695	42	case	case	NOUN
ftr-376	695	43	will	will	AUX
ftr-376	695	44	proceed	proceed	VERB
ftr-376	695	45	to	to	ADP
ftr-376	695	46	litigation	litigation	NOUN
ftr-376	695	47	,	,	PUNCT
ftr-376	695	48	at	at	ADP
ftr-376	695	49	which	which	DET
ftr-376	695	50	point	point	NOUN
ftr-376	695	51	the	the	DET
ftr-376	695	52	parties	party	NOUN
ftr-376	695	53	are	be	AUX
ftr-376	695	54	no	no	ADV
ftr-376	695	55	longer	long	ADJ
ftr-376	695	56	decision	decision	NOUN
ftr-376	695	57	makers	maker	NOUN
ftr-376	695	58	.	.	PUNCT
ftr-376	696	1	this	this	PRON
ftr-376	696	2	is	be	AUX
ftr-376	696	3	now	now	ADV
ftr-376	696	4	an	an	DET
ftr-376	696	5	external	external	ADJ
ftr-376	696	6	proceeding	proceeding	NOUN
ftr-376	696	7	rather	rather	ADV
ftr-376	696	8	than	than	ADP
ftr-376	696	9	an	an	DET
ftr-376	696	10	internal	internal	ADJ
ftr-376	696	11	one	one	NUM
ftr-376	696	12	.	.	PUNCT
ftr-376	697	1	the	the	DET
ftr-376	697	2	mandatory	mandatory	ADJ
ftr-376	697	3	arbitration	arbitration	NOUN
ftr-376	697	4	resembles	resemble	VERB
ftr-376	697	5	the	the	DET
ftr-376	697	6	external	external	ADJ
ftr-376	697	7	proceeding	proceeding	NOUN
ftr-376	697	8	while	while	SCONJ
ftr-376	697	9	map	map	NOUN
ftr-376	697	10	resembles	resemble	VERB
ftr-376	697	11	the	the	DET
ftr-376	697	12	internal	internal	ADJ
ftr-376	697	13	one	one	NUM
ftr-376	697	14	.	.	PUNCT
ftr-376	698	1	these	these	PRON
ftr-376	698	2	are	be	AUX
ftr-376	698	3	two	two	NUM
ftr-376	698	4	separate	separate	ADJ
ftr-376	698	5	proceedings	proceeding	NOUN
ftr-376	698	6	.	.	PUNCT
ftr-376	699	1	h.	h.	PROPN
ftr-376	699	2	arbitrage	arbitrage	PROPN
ftr-376	699	3	and	and	CCONJ
ftr-376	699	4	arbitration	arbitration	NOUN
ftr-376	699	5	in	in	ADP
ftr-376	699	6	taxation	taxation	NOUN
ftr-376	699	7	international	international	ADJ
ftr-376	699	8	tax	tax	NOUN
ftr-376	699	9	arbitrage	arbitrage	NOUN
ftr-376	699	10	has	have	AUX
ftr-376	699	11	been	be	AUX
ftr-376	699	12	defined	define	VERB
ftr-376	699	13	as	as	ADP
ftr-376	699	14	a	a	DET
ftr-376	699	15	lofty	lofty	ADJ
ftr-376	699	16	term	term	NOUN
ftr-376	699	17	that	that	PRON
ftr-376	699	18	refers	refer	VERB
ftr-376	699	19	to	to	ADP
ftr-376	699	20	taking	take	VERB
ftr-376	699	21	advantage	advantage	NOUN
ftr-376	699	22	of	of	ADP
ftr-376	699	23	differences	difference	NOUN
ftr-376	699	24	among	among	ADP
ftr-376	699	25	country	country	NOUN
ftr-376	699	26	tax	tax	NOUN
ftr-376	699	27	systems	system	NOUN
ftr-376	699	28	,	,	PUNCT
ftr-376	699	29	usually	usually	ADV
ftr-376	699	30	differences	difference	NOUN
ftr-376	699	31	in	in	ADP
ftr-376	699	32	addressing	address	VERB
ftr-376	699	33	a	a	DET
ftr-376	699	34	common	common	ADJ
ftr-376	699	35	tax	tax	NOUN
ftr-376	699	36	question.107	question.107	NOUN
ftr-376	699	37	i	i	PRON
ftr-376	699	38	will	will	AUX
ftr-376	699	39	approach	approach	VERB
ftr-376	699	40	the	the	DET
ftr-376	699	41	discussion	discussion	NOUN
ftr-376	699	42	in	in	ADP
ftr-376	699	43	this	this	DET
ftr-376	699	44	part	part	NOUN
ftr-376	699	45	of	of	ADP
ftr-376	699	46	the	the	DET
ftr-376	699	47	article	article	NOUN
ftr-376	699	48	in	in	ADP
ftr-376	699	49	the	the	DET
ftr-376	699	50	following	following	ADJ
ftr-376	699	51	manner	manner	NOUN
ftr-376	699	52	:	:	PUNCT
ftr-376	699	53	first	first	ADV
ftr-376	699	54	,	,	PUNCT
ftr-376	699	55	i	i	PRON
ftr-376	699	56	will	will	AUX
ftr-376	699	57	briefly	briefly	ADV
ftr-376	699	58	raise	raise	VERB
ftr-376	699	59	the	the	DET
ftr-376	699	60	question	question	NOUN
ftr-376	699	61	whether	whether	SCONJ
ftr-376	699	62	international	international	ADJ
ftr-376	699	63	tax	tax	NOUN
ftr-376	699	64	arbitrage	arbitrage	NOUN
ftr-376	699	65	is	be	AUX
ftr-376	699	66	a	a	DET
ftr-376	699	67	concern	concern	NOUN
ftr-376	699	68	;	;	PUNCT
ftr-376	699	69	then	then	ADV
ftr-376	699	70	,	,	PUNCT
ftr-376	699	71	concluding	conclude	VERB
ftr-376	699	72	that	that	SCONJ
ftr-376	699	73	such	such	DET
ftr-376	699	74	a	a	DET
ftr-376	699	75	concern	concern	NOUN
ftr-376	699	76	exists	exist	VERB
ftr-376	699	77	and	and	CCONJ
ftr-376	699	78	under	under	ADP
ftr-376	699	79	the	the	DET
ftr-376	699	80	assumption	assumption	NOUN
ftr-376	699	81	that	that	SCONJ
ftr-376	699	82	oppressing	oppress	VERB
ftr-376	699	83	tax	tax	NOUN
ftr-376	699	84	avoidance	avoidance	NOUN
ftr-376	699	85	is	be	AUX
ftr-376	699	86	a	a	DET
ftr-376	699	87	goal	goal	NOUN
ftr-376	699	88	of	of	ADP
ftr-376	699	89	the	the	DET
ftr-376	699	90	itt	itt	ADJ
ftr-376	699	91	network	network	NOUN
ftr-376	699	92	,	,	PUNCT
ftr-376	699	93	i	i	PRON
ftr-376	699	94	will	will	AUX
ftr-376	699	95	check	check	VERB
ftr-376	699	96	how	how	SCONJ
ftr-376	699	97	the	the	DET
ftr-376	699	98	mandatory	mandatory	ADJ
ftr-376	699	99	arbitration	arbitration	NOUN
ftr-376	699	100	provision	provision	NOUN
ftr-376	699	101	addresses	address	VERB
ftr-376	699	102	this	this	DET
ftr-376	699	103	issue	issue	NOUN
ftr-376	699	104	and	and	CCONJ
ftr-376	699	105	how	how	SCONJ
ftr-376	699	106	it	it	PRON
ftr-376	699	107	fits	fit	VERB
ftr-376	699	108	this	this	DET
ftr-376	699	109	framework	framework	NOUN
ftr-376	699	110	.	.	PUNCT
ftr-376	700	1	1	1	X
ftr-376	700	2	.	.	X
ftr-376	700	3	is	be	AUX
ftr-376	700	4	tax	tax	NOUN
ftr-376	700	5	arbitrage	arbitrage	NOUN
ftr-376	700	6	a	a	DET
ftr-376	700	7	concern	concern	NOUN
ftr-376	700	8	?	?	PUNCT
ftr-376	701	1	some	some	DET
ftr-376	701	2	commentators	commentator	NOUN
ftr-376	701	3	argue	argue	VERB
ftr-376	701	4	that	that	SCONJ
ftr-376	701	5	the	the	DET
ftr-376	701	6	arbitrage	arbitrage	NOUN
ftr-376	701	7	is	be	AUX
ftr-376	701	8	not	not	PART
ftr-376	701	9	(	(	PUNCT
ftr-376	701	10	and	and	CCONJ
ftr-376	701	11	should	should	AUX
ftr-376	701	12	not	not	PART
ftr-376	701	13	)	)	PUNCT
ftr-376	701	14	be	be	AUX
ftr-376	701	15	a	a	DET
ftr-376	701	16	concern	concern	NOUN
ftr-376	701	17	and	and	CCONJ
ftr-376	701	18	so	so	ADV
ftr-376	701	19	long	long	ADV
ftr-376	701	20	as	as	SCONJ
ftr-376	701	21	a	a	DET
ftr-376	701	22	transaction	transaction	NOUN
ftr-376	701	23	does	do	AUX
ftr-376	701	24	not	not	PART
ftr-376	701	25	rise	rise	VERB
ftr-376	701	26	to	to	ADP
ftr-376	701	27	the	the	DET
ftr-376	701	28	level	level	NOUN
ftr-376	701	29	of	of	ADP
ftr-376	701	30	a	a	DET
ftr-376	701	31	tax	tax	NOUN
ftr-376	701	32	shelter	shelter	NOUN
ftr-376	701	33	or	or	CCONJ
ftr-376	701	34	tax	tax	NOUN
ftr-376	701	35	evasion	evasion	NOUN
ftr-376	701	36	,	,	PUNCT
ftr-376	701	37	taxpayers	taxpayer	NOUN
ftr-376	701	38	should	should	AUX
ftr-376	701	39	be	be	AUX
ftr-376	701	40	allowed	allow	VERB
ftr-376	701	41	to	to	PART
ftr-376	701	42	benefit	benefit	VERB
ftr-376	701	43	from	from	ADP
ftr-376	701	44	the	the	DET
ftr-376	701	45	tax	tax	NOUN
ftr-376	701	46	results	result	NOUN
ftr-376	701	47	as	as	SCONJ
ftr-376	701	48	permitted	permit	VERB
ftr-376	701	49	by	by	ADP
ftr-376	701	50	each	each	DET
ftr-376	701	51	tax	tax	NOUN
ftr-376	701	52	jurisdiction	jurisdiction	NOUN
ftr-376	701	53	’s	’s	PART
ftr-376	701	54	laws.108	laws.108	NOUN
ftr-376	701	55	nevertheless	nevertheless	ADV
ftr-376	701	56	,	,	PUNCT
ftr-376	701	57	other	other	ADJ
ftr-376	701	58	players	player	NOUN
ftr-376	701	59	in	in	ADP
ftr-376	701	60	the	the	DET
ftr-376	701	61	international	international	ADJ
ftr-376	701	62	tax	tax	NOUN
ftr-376	701	63	arena	arena	NOUN
ftr-376	701	64	side	side	NOUN
ftr-376	701	65	with	with	ADP
ftr-376	701	66	the	the	DET
ftr-376	701	67	opposing	opposing	ADJ
ftr-376	701	68	view	view	NOUN
ftr-376	701	69	including	include	VERB
ftr-376	701	70	the	the	DET
ftr-376	701	71	league	league	NOUN
ftr-376	701	72	of	of	ADP
ftr-376	701	73	nations	nation	NOUN
ftr-376	701	74	and	and	CCONJ
ftr-376	701	75	the	the	DET
ftr-376	701	76	oecd.109	oecd.109	VERB
ftr-376	701	77	the	the	DET
ftr-376	701	78	u.s	u.s	PROPN
ftr-376	701	79	.	.	PROPN
ftr-376	701	80	has	have	AUX
ftr-376	701	81	embraced	embrace	VERB
ftr-376	701	82	this	this	DET
ftr-376	701	83	view	view	NOUN
ftr-376	701	84	as	as	ADP
ftr-376	701	85	well.110	well.110	NOUN
ftr-376	701	86	107	107	NUM
ftr-376	701	87	.	.	PUNCT
ftr-376	702	1	see	see	VERB
ftr-376	702	2	h.	h.	PROPN
ftr-376	702	3	david	david	PROPN
ftr-376	702	4	rosenbloom	rosenbloom	PROPN
ftr-376	702	5	,	,	PUNCT
ftr-376	703	1	the	the	DET
ftr-376	703	2	david	david	PROPN
ftr-376	703	3	r.	r.	PROPN
ftr-376	703	4	tillinghast	tillinghast	PROPN
ftr-376	703	5	lecture	lecture	PROPN
ftr-376	703	6	:	:	PUNCT
ftr-376	703	7	international	international	ADJ
ftr-376	703	8	tax	tax	NOUN
ftr-376	703	9	arbitrage	arbitrage	NOUN
ftr-376	703	10	and	and	CCONJ
ftr-376	703	11	the	the	DET
ftr-376	703	12	international	international	ADJ
ftr-376	703	13	tax	tax	NOUN
ftr-376	703	14	system	system	NOUN
ftr-376	703	15	,	,	PUNCT
ftr-376	703	16	53	53	NUM
ftr-376	703	17	tax	tax	NOUN
ftr-376	703	18	l.	l.	PROPN
ftr-376	703	19	rev	rev	PROPN
ftr-376	703	20	.	.	PROPN
ftr-376	703	21	137	137	NUM
ftr-376	703	22	,	,	PUNCT
ftr-376	703	23	142	142	NUM
ftr-376	703	24	.	.	PUNCT
ftr-376	704	1	see	see	VERB
ftr-376	704	2	also	also	ADV
ftr-376	704	3	daniel	daniel	PROPN
ftr-376	704	4	n.	n.	PROPN
ftr-376	704	5	shaviro	shaviro	PROPN
ftr-376	704	6	,	,	PUNCT
ftr-376	704	7	more	more	ADJ
ftr-376	704	8	revenues	revenue	NOUN
ftr-376	704	9	,	,	PUNCT
ftr-376	704	10	less	less	ADJ
ftr-376	704	11	distortion	distortion	NOUN
ftr-376	704	12	?	?	PUNCT
ftr-376	705	1	responding	respond	VERB
ftr-376	705	2	to	to	ADP
ftr-376	705	3	cross	cross	ADJ
ftr-376	705	4	-	-	ADJ
ftr-376	705	5	border	border	ADJ
ftr-376	705	6	tax	tax	NOUN
ftr-376	705	7	arbitrage	arbitrage	NOUN
ftr-376	705	8	,	,	PUNCT
ftr-376	705	9	1	1	NUM
ftr-376	705	10	n.y.u	n.y.u	NOUN
ftr-376	705	11	.	.	PUNCT
ftr-376	706	1	j.	j.	PROPN
ftr-376	706	2	l	l	PROPN
ftr-376	706	3	&	&	CCONJ
ftr-376	706	4	bus	bus	PROPN
ftr-376	706	5	.	.	PUNCT
ftr-376	706	6	113	113	NUM
ftr-376	706	7	,	,	PUNCT
ftr-376	706	8	116	116	NUM
ftr-376	706	9	:	:	PUNCT
ftr-376	706	10	“	"	PUNCT
ftr-376	706	11	taking	take	VERB
ftr-376	706	12	advantage	advantage	NOUN
ftr-376	706	13	of	of	ADP
ftr-376	706	14	inconsistencies	inconsistency	NOUN
ftr-376	706	15	between	between	ADP
ftr-376	706	16	different	different	ADJ
ftr-376	706	17	countries	country	NOUN
ftr-376	706	18	’	'	PUNCT
ftr-376	706	19	tax	tax	NOUN
ftr-376	706	20	rules	rule	NOUN
ftr-376	706	21	to	to	PART
ftr-376	706	22	achieve	achieve	VERB
ftr-376	706	23	a	a	DET
ftr-376	706	24	more	more	ADV
ftr-376	706	25	favorable	favorable	ADJ
ftr-376	706	26	result	result	NOUN
ftr-376	706	27	than	than	ADP
ftr-376	706	28	that	that	PRON
ftr-376	706	29	which	which	PRON
ftr-376	706	30	would	would	AUX
ftr-376	706	31	have	have	AUX
ftr-376	706	32	resulted	result	VERB
ftr-376	706	33	from	from	ADP
ftr-376	706	34	investing	invest	VERB
ftr-376	706	35	in	in	ADP
ftr-376	706	36	a	a	DET
ftr-376	706	37	single	single	ADJ
ftr-376	706	38	jurisdiction	jurisdiction	NOUN
ftr-376	706	39	.	.	PUNCT
ftr-376	706	40	”	"	PUNCT
ftr-376	707	1	108	108	NUM
ftr-376	707	2	.	.	PUNCT
ftr-376	708	1	see	see	VERB
ftr-376	708	2	rosenbloom	rosenbloom	NOUN
ftr-376	708	3	,	,	PUNCT
ftr-376	708	4	supra	supra	PROPN
ftr-376	708	5	note	note	VERB
ftr-376	708	6	107	107	NUM
ftr-376	708	7	.	.	PUNCT
ftr-376	709	1	109	109	NUM
ftr-376	709	2	.	.	PUNCT
ftr-376	710	1	see	see	VERB
ftr-376	710	2	generally	generally	ADV
ftr-376	710	3	supra	supra	ADJ
ftr-376	710	4	notes	note	VERB
ftr-376	710	5	11	11	NUM
ftr-376	710	6	-	-	SYM
ftr-376	710	7	13	13	NUM
ftr-376	710	8	.	.	PUNCT
ftr-376	711	1	110	110	NUM
ftr-376	711	2	.	.	PUNCT
ftr-376	712	1	see	see	VERB
ftr-376	712	2	irs	irs	PROPN
ftr-376	712	3	news	news	NOUN
ftr-376	712	4	release	release	NOUN
ftr-376	712	5	ls-1068	ls-1068	NOUN
ftr-376	712	6	(	(	PUNCT
ftr-376	712	7	dec	dec	PROPN
ftr-376	712	8	.	.	PROPN
ftr-376	712	9	8	8	NUM
ftr-376	712	10	,	,	PUNCT
ftr-376	712	11	2000	2000	NUM
ftr-376	712	12	)	)	PUNCT
ftr-376	712	13	“	"	PUNCT
ftr-376	712	14	challenges	challenge	NOUN
ftr-376	712	15	for	for	ADP
ftr-376	712	16	tax	tax	NOUN
ftr-376	712	17	policy	policy	NOUN
ftr-376	712	18	in	in	ADP
ftr-376	712	19	a	a	DET
ftr-376	712	20	global	global	ADJ
ftr-376	712	21	economy	economy	NOUN
ftr-376	712	22	,	,	PUNCT
ftr-376	712	23	”	"	PUNCT
ftr-376	712	24	treasury	treasury	PROPN
ftr-376	712	25	acting	act	VERB
ftr-376	712	26	assistant	assistant	NOUN
ftr-376	712	27	secretary	secretary	NOUN
ftr-376	712	28	for	for	ADP
ftr-376	712	29	tax	tax	NOUN
ftr-376	712	30	policy	policy	NOUN
ftr-376	712	31	jonathan	jonathan	PROPN
ftr-376	712	32	talisman	talisman	NOUN
ftr-376	712	33	remarks	remark	VERB
ftr-376	712	34	to	to	ADP
ftr-376	712	35	the	the	DET
ftr-376	712	36	irs	irs	PROPN
ftr-376	712	37	/	/	SYM
ftr-376	712	38	gw	gw	PROPN
ftr-376	712	39	annual	annual	ADJ
ftr-376	712	40	institute	institute	NOUN
ftr-376	712	41	on	on	ADP
ftr-376	712	42	current	current	ADJ
ftr-376	712	43	issues	issue	NOUN
ftr-376	712	44	in	in	ADP
ftr-376	712	45	international	international	ADJ
ftr-376	712	46	taxation	taxation	NOUN
ftr-376	712	47	,	,	PUNCT
ftr-376	712	48	washington	washington	PROPN
ftr-376	712	49	,	,	PUNCT
ftr-376	712	50	dc	dc	PROPN
ftr-376	712	51	,	,	PUNCT
ftr-376	712	52	available	available	ADJ
ftr-376	712	53	at	at	ADP
ftr-376	712	54	http://www.ustreas.gov/press/releases/ls1068.htm	http://www.ustreas.gov/press/releases/ls1068.htm	PROPN
ftr-376	712	55	(	(	PUNCT
ftr-376	712	56	arguing	argue	VERB
ftr-376	712	57	that	that	SCONJ
ftr-376	712	58	tax	tax	NOUN
ftr-376	712	59	arbitrage	arbitrage	NOUN
ftr-376	712	60	is	be	AUX
ftr-376	712	61	problematic	problematic	ADJ
ftr-376	712	62	and	and	CCONJ
ftr-376	712	63	distorts	distort	VERB
ftr-376	712	64	economic	economic	ADJ
ftr-376	712	65	behavior	behavior	NOUN
ftr-376	712	66	)	)	PUNCT
ftr-376	712	67	.	.	PUNCT
ftr-376	713	1	740	740	NUM
ftr-376	713	2	florida	florida	PROPN
ftr-376	713	3	tax	tax	NOUN
ftr-376	713	4	review	review	NOUN
ftr-376	713	5	[	[	X
ftr-376	713	6	vol	vol	NOUN
ftr-376	713	7	.	.	PUNCT
ftr-376	713	8	9:8	9:8	NUM
ftr-376	713	9	2	2	NUM
ftr-376	713	10	.	.	PUNCT
ftr-376	714	1	the	the	DET
ftr-376	714	2	relevance	relevance	NOUN
ftr-376	714	3	to	to	ADP
ftr-376	714	4	the	the	DET
ftr-376	714	5	mandatory	mandatory	ADJ
ftr-376	714	6	arbitration	arbitration	NOUN
ftr-376	714	7	provision	provision	NOUN
ftr-376	714	8	one	one	PRON
ftr-376	714	9	might	might	AUX
ftr-376	714	10	wonder	wonder	VERB
ftr-376	714	11	what	what	PRON
ftr-376	714	12	relevance	relevance	NOUN
ftr-376	714	13	the	the	DET
ftr-376	714	14	above	above	ADJ
ftr-376	714	15	issue	issue	NOUN
ftr-376	714	16	has	have	VERB
ftr-376	714	17	to	to	ADP
ftr-376	714	18	the	the	DET
ftr-376	714	19	discussion	discussion	NOUN
ftr-376	714	20	of	of	ADP
ftr-376	714	21	mandatory	mandatory	ADJ
ftr-376	714	22	and	and	CCONJ
ftr-376	714	23	binding	bind	VERB
ftr-376	714	24	arbitration	arbitration	NOUN
ftr-376	714	25	.	.	PUNCT
ftr-376	715	1	michael	michael	PROPN
ftr-376	715	2	mcintyre	mcintyre	PROPN
ftr-376	715	3	has	have	AUX
ftr-376	715	4	pointed	point	VERB
ftr-376	715	5	out	out	ADP
ftr-376	715	6	this	this	DET
ftr-376	715	7	relevance.111	relevance.111	PROPN
ftr-376	715	8	mcintyre	mcintyre	PROPN
ftr-376	715	9	argues	argue	VERB
ftr-376	715	10	that	that	SCONJ
ftr-376	715	11	mandatory	mandatory	ADJ
ftr-376	715	12	and	and	CCONJ
ftr-376	715	13	binding	bind	VERB
ftr-376	715	14	arbitration	arbitration	NOUN
ftr-376	715	15	could	could	AUX
ftr-376	715	16	facilitate	facilitate	VERB
ftr-376	715	17	double	double	ADJ
ftr-376	715	18	non	non	NOUN
ftr-376	715	19	-	-	NOUN
ftr-376	715	20	taxation	taxation	NOUN
ftr-376	715	21	because	because	SCONJ
ftr-376	715	22	taxpayers	taxpayer	NOUN
ftr-376	715	23	can	can	AUX
ftr-376	715	24	utilize	utilize	VERB
ftr-376	715	25	the	the	DET
ftr-376	715	26	arbitration	arbitration	NOUN
ftr-376	715	27	to	to	PART
ftr-376	715	28	achieve	achieve	VERB
ftr-376	715	29	no	no	DET
ftr-376	715	30	-	-	PUNCT
ftr-376	715	31	tax	tax	NOUN
ftr-376	715	32	results	result	NOUN
ftr-376	715	33	.	.	PUNCT
ftr-376	716	1	the	the	DET
ftr-376	716	2	assumption	assumption	NOUN
ftr-376	716	3	behind	behind	ADP
ftr-376	716	4	this	this	DET
ftr-376	716	5	argument	argument	NOUN
ftr-376	716	6	is	be	AUX
ftr-376	716	7	that	that	SCONJ
ftr-376	716	8	the	the	DET
ftr-376	716	9	arbitration	arbitration	NOUN
ftr-376	716	10	panel	panel	NOUN
ftr-376	716	11	will	will	AUX
ftr-376	716	12	resolve	resolve	VERB
ftr-376	716	13	the	the	DET
ftr-376	716	14	disputes	dispute	NOUN
ftr-376	716	15	based	base	VERB
ftr-376	716	16	,	,	PUNCT
ftr-376	716	17	first	first	ADV
ftr-376	716	18	and	and	CCONJ
ftr-376	716	19	foremost	foremost	ADV
ftr-376	716	20	,	,	PUNCT
ftr-376	716	21	on	on	ADP
ftr-376	716	22	the	the	DET
ftr-376	716	23	wording	wording	NOUN
ftr-376	716	24	of	of	ADP
ftr-376	716	25	the	the	DET
ftr-376	716	26	itts.112	itts.112	PROPN
ftr-376	716	27	therefore	therefore	ADV
ftr-376	716	28	,	,	PUNCT
ftr-376	716	29	in	in	ADP
ftr-376	716	30	the	the	DET
ftr-376	716	31	same	same	ADJ
ftr-376	716	32	manner	manner	NOUN
ftr-376	716	33	that	that	PRON
ftr-376	716	34	taxpayers	taxpayer	NOUN
ftr-376	716	35	utilize	utilize	VERB
ftr-376	716	36	the	the	DET
ftr-376	716	37	itts	itt	NOUN
ftr-376	716	38	to	to	PART
ftr-376	716	39	achieve	achieve	VERB
ftr-376	716	40	double	double	ADJ
ftr-376	716	41	non	non	NOUN
ftr-376	716	42	-	-	NOUN
ftr-376	716	43	taxation	taxation	NOUN
ftr-376	716	44	they	they	PRON
ftr-376	716	45	will	will	AUX
ftr-376	716	46	be	be	AUX
ftr-376	716	47	able	able	ADJ
ftr-376	716	48	to	to	PART
ftr-376	716	49	utilize	utilize	VERB
ftr-376	716	50	the	the	DET
ftr-376	716	51	mandatory	mandatory	ADJ
ftr-376	716	52	and	and	CCONJ
ftr-376	716	53	binding	bind	VERB
ftr-376	716	54	arbitration	arbitration	NOUN
ftr-376	716	55	to	to	PART
ftr-376	716	56	enforce	enforce	VERB
ftr-376	716	57	double	double	ADJ
ftr-376	716	58	non	non	NOUN
ftr-376	716	59	-	-	NOUN
ftr-376	716	60	taxation	taxation	NOUN
ftr-376	716	61	.	.	PUNCT
ftr-376	717	1	surprisingly	surprisingly	ADV
ftr-376	717	2	(	(	PUNCT
ftr-376	717	3	or	or	CCONJ
ftr-376	717	4	not	not	PART
ftr-376	717	5	)	)	PUNCT
ftr-376	717	6	the	the	DET
ftr-376	717	7	oecd	oecd	PROPN
ftr-376	717	8	did	do	AUX
ftr-376	717	9	not	not	PART
ftr-376	717	10	address	address	VERB
ftr-376	717	11	this	this	DET
ftr-376	717	12	issue	issue	NOUN
ftr-376	717	13	.	.	PUNCT
ftr-376	718	1	the	the	DET
ftr-376	718	2	proposal	proposal	NOUN
ftr-376	718	3	addresses	address	NOUN
ftr-376	718	4	only	only	ADV
ftr-376	718	5	double	double	ADJ
ftr-376	718	6	taxation	taxation	NOUN
ftr-376	718	7	cases	case	NOUN
ftr-376	718	8	.	.	PUNCT
ftr-376	719	1	the	the	DET
ftr-376	719	2	oecd	oecd	PROPN
ftr-376	719	3	did	do	AUX
ftr-376	719	4	not	not	PART
ftr-376	719	5	condition	condition	VERB
ftr-376	719	6	triggering	trigger	VERB
ftr-376	719	7	the	the	DET
ftr-376	719	8	mandatory	mandatory	ADJ
ftr-376	719	9	arbitration	arbitration	NOUN
ftr-376	719	10	upon	upon	SCONJ
ftr-376	719	11	actual	actual	ADJ
ftr-376	719	12	double	double	ADJ
ftr-376	719	13	taxation	taxation	NOUN
ftr-376	719	14	.	.	PUNCT
ftr-376	720	1	this	this	PRON
ftr-376	720	2	is	be	AUX
ftr-376	720	3	the	the	DET
ftr-376	720	4	case	case	NOUN
ftr-376	720	5	in	in	ADP
ftr-376	720	6	the	the	DET
ftr-376	720	7	eu	eu	PROPN
ftr-376	720	8	convention	convention	NOUN
ftr-376	720	9	for	for	ADP
ftr-376	720	10	the	the	DET
ftr-376	720	11	arbitration	arbitration	NOUN
ftr-376	720	12	of	of	ADP
ftr-376	720	13	transfer	transfer	NOUN
ftr-376	720	14	pricing	pricing	NOUN
ftr-376	720	15	disputes.113	disputes.113	PROPN
ftr-376	720	16	had	have	AUX
ftr-376	720	17	this	this	DET
ftr-376	720	18	approach	approach	NOUN
ftr-376	720	19	been	be	AUX
ftr-376	720	20	adopted	adopt	VERB
ftr-376	720	21	,	,	PUNCT
ftr-376	720	22	this	this	PRON
ftr-376	720	23	would	would	AUX
ftr-376	720	24	have	have	AUX
ftr-376	720	25	eased	ease	VERB
ftr-376	720	26	the	the	DET
ftr-376	720	27	concern	concern	NOUN
ftr-376	720	28	of	of	ADP
ftr-376	720	29	tax	tax	NOUN
ftr-376	720	30	arbitrage	arbitrage	NOUN
ftr-376	720	31	.	.	PUNCT
ftr-376	721	1	111	111	NUM
ftr-376	721	2	.	.	PUNCT
ftr-376	722	1	see	see	VERB
ftr-376	722	2	mcintyre	mcintyre	PROPN
ftr-376	722	3	,	,	PUNCT
ftr-376	722	4	supra	supra	PROPN
ftr-376	722	5	note	note	NOUN
ftr-376	722	6	10	10	NUM
ftr-376	722	7	.	.	PUNCT
ftr-376	723	1	112	112	NUM
ftr-376	723	2	.	.	PUNCT
ftr-376	724	1	see	see	VERB
ftr-376	724	2	sample	sample	NOUN
ftr-376	724	3	mutual	mutual	ADJ
ftr-376	724	4	agreement	agreement	NOUN
ftr-376	724	5	on	on	ADP
ftr-376	724	6	arbitration	arbitration	NOUN
ftr-376	724	7	(	(	PUNCT
ftr-376	724	8	“	"	PUNCT
ftr-376	724	9	applicable	applicable	ADJ
ftr-376	724	10	legal	legal	ADJ
ftr-376	724	11	principles	principle	NOUN
ftr-376	724	12	,	,	PUNCT
ftr-376	724	13	”	"	PUNCT
ftr-376	724	14	)	)	PUNCT
ftr-376	724	15	attached	attach	VERB
ftr-376	724	16	annex	annex	NOUN
ftr-376	724	17	to	to	ADP
ftr-376	724	18	the	the	DET
ftr-376	724	19	oecd	oecd	PROPN
ftr-376	724	20	report	report	NOUN
ftr-376	724	21	,	,	PUNCT
ftr-376	724	22	§	§	PROPN
ftr-376	724	23	14	14	NUM
ftr-376	724	24	,	,	PUNCT
ftr-376	724	25	supra	supra	NOUN
ftr-376	724	26	note	note	NOUN
ftr-376	724	27	15	15	NUM
ftr-376	724	28	:	:	PUNCT
ftr-376	724	29	the	the	DET
ftr-376	724	30	arbitrators	arbitrator	NOUN
ftr-376	724	31	shall	shall	AUX
ftr-376	724	32	decide	decide	VERB
ftr-376	724	33	the	the	DET
ftr-376	724	34	issues	issue	NOUN
ftr-376	724	35	submitted	submit	VERB
ftr-376	724	36	to	to	ADP
ftr-376	724	37	arbitration	arbitration	NOUN
ftr-376	724	38	in	in	ADP
ftr-376	724	39	accordance	accordance	NOUN
ftr-376	724	40	with	with	ADP
ftr-376	724	41	the	the	DET
ftr-376	724	42	applicable	applicable	ADJ
ftr-376	724	43	provisions	provision	NOUN
ftr-376	724	44	of	of	ADP
ftr-376	724	45	the	the	DET
ftr-376	724	46	treaty	treaty	NOUN
ftr-376	724	47	and	and	CCONJ
ftr-376	724	48	,	,	PUNCT
ftr-376	724	49	subject	subject	ADJ
ftr-376	724	50	to	to	ADP
ftr-376	724	51	these	these	DET
ftr-376	724	52	provisions	provision	NOUN
ftr-376	724	53	,	,	PUNCT
ftr-376	724	54	of	of	ADP
ftr-376	724	55	those	those	PRON
ftr-376	724	56	of	of	ADP
ftr-376	724	57	the	the	DET
ftr-376	724	58	domestic	domestic	ADJ
ftr-376	724	59	laws	law	NOUN
ftr-376	724	60	of	of	ADP
ftr-376	724	61	the	the	DET
ftr-376	724	62	contracting	contracting	NOUN
ftr-376	724	63	states	state	NOUN
ftr-376	724	64	.	.	PUNCT
ftr-376	725	1	issues	issue	NOUN
ftr-376	725	2	of	of	ADP
ftr-376	725	3	treaty	treaty	NOUN
ftr-376	725	4	interpretation	interpretation	NOUN
ftr-376	725	5	will	will	AUX
ftr-376	725	6	be	be	AUX
ftr-376	725	7	decided	decide	VERB
ftr-376	725	8	by	by	ADP
ftr-376	725	9	the	the	DET
ftr-376	725	10	arbitrators	arbitrator	NOUN
ftr-376	725	11	in	in	ADP
ftr-376	725	12	light	light	NOUN
ftr-376	725	13	of	of	ADP
ftr-376	725	14	the	the	DET
ftr-376	725	15	principles	principle	NOUN
ftr-376	725	16	of	of	ADP
ftr-376	725	17	interpretation	interpretation	NOUN
ftr-376	725	18	incorporated	incorporate	VERB
ftr-376	725	19	in	in	ADP
ftr-376	725	20	articles	article	NOUN
ftr-376	725	21	31	31	NUM
ftr-376	725	22	to	to	ADP
ftr-376	725	23	34	34	NUM
ftr-376	725	24	of	of	ADP
ftr-376	725	25	the	the	DET
ftr-376	725	26	vienna	vienna	PROPN
ftr-376	725	27	convention	convention	NOUN
ftr-376	725	28	on	on	ADP
ftr-376	725	29	the	the	DET
ftr-376	725	30	law	law	NOUN
ftr-376	725	31	of	of	ADP
ftr-376	725	32	treaties	treaty	NOUN
ftr-376	725	33	,	,	PUNCT
ftr-376	725	34	having	have	VERB
ftr-376	725	35	regard	regard	NOUN
ftr-376	725	36	to	to	ADP
ftr-376	725	37	the	the	DET
ftr-376	725	38	commentaries	commentary	NOUN
ftr-376	725	39	of	of	ADP
ftr-376	725	40	the	the	DET
ftr-376	725	41	oecd	oecd	PROPN
ftr-376	725	42	model	model	PROPN
ftr-376	725	43	tax	tax	PROPN
ftr-376	725	44	convention	convention	PROPN
ftr-376	725	45	as	as	SCONJ
ftr-376	725	46	periodically	periodically	ADV
ftr-376	725	47	amended	amend	VERB
ftr-376	725	48	,	,	PUNCT
ftr-376	725	49	as	as	SCONJ
ftr-376	725	50	explained	explain	VERB
ftr-376	725	51	in	in	ADP
ftr-376	725	52	¶¶	¶¶	PROPN
ftr-376	725	53	28	28	NUM
ftr-376	725	54	to	to	PART
ftr-376	725	55	36.1	36.1	NUM
ftr-376	725	56	of	of	ADP
ftr-376	725	57	the	the	DET
ftr-376	725	58	introduction	introduction	NOUN
ftr-376	725	59	to	to	ADP
ftr-376	725	60	the	the	DET
ftr-376	725	61	oecd	oecd	PROPN
ftr-376	725	62	model	model	PROPN
ftr-376	725	63	tax	tax	PROPN
ftr-376	725	64	convention	convention	PROPN
ftr-376	725	65	.	.	PUNCT
ftr-376	726	1	issues	issue	NOUN
ftr-376	726	2	related	relate	VERB
ftr-376	726	3	to	to	ADP
ftr-376	726	4	the	the	DET
ftr-376	726	5	application	application	NOUN
ftr-376	726	6	of	of	ADP
ftr-376	726	7	the	the	DET
ftr-376	726	8	arm	arm	NOUN
ftr-376	726	9	’s	’s	PART
ftr-376	726	10	length	length	NOUN
ftr-376	726	11	principle	principle	NOUN
ftr-376	726	12	should	should	AUX
ftr-376	726	13	similarly	similarly	ADV
ftr-376	726	14	be	be	AUX
ftr-376	726	15	decided	decide	VERB
ftr-376	726	16	having	having	AUX
ftr-376	726	17	regard	regard	NOUN
ftr-376	726	18	to	to	ADP
ftr-376	726	19	the	the	DET
ftr-376	726	20	oecd	oecd	PROPN
ftr-376	726	21	transfer	transfer	NOUN
ftr-376	726	22	pricing	pricing	NOUN
ftr-376	726	23	guidelines	guideline	NOUN
ftr-376	726	24	for	for	ADP
ftr-376	726	25	multinational	multinational	ADJ
ftr-376	726	26	enterprises	enterprise	NOUN
ftr-376	726	27	and	and	CCONJ
ftr-376	726	28	tax	tax	NOUN
ftr-376	726	29	administrations	administration	NOUN
ftr-376	726	30	.	.	PUNCT
ftr-376	727	1	the	the	DET
ftr-376	727	2	arbitrators	arbitrator	NOUN
ftr-376	727	3	will	will	AUX
ftr-376	727	4	also	also	ADV
ftr-376	727	5	consider	consider	VERB
ftr-376	727	6	any	any	DET
ftr-376	727	7	other	other	ADJ
ftr-376	727	8	sources	source	NOUN
ftr-376	727	9	which	which	PRON
ftr-376	727	10	the	the	DET
ftr-376	727	11	competent	competent	ADJ
ftr-376	727	12	authorities	authority	NOUN
ftr-376	727	13	may	may	AUX
ftr-376	727	14	expressly	expressly	ADV
ftr-376	727	15	identify	identify	VERB
ftr-376	727	16	in	in	ADP
ftr-376	727	17	the	the	DET
ftr-376	727	18	terms	term	NOUN
ftr-376	727	19	of	of	ADP
ftr-376	727	20	reference	reference	NOUN
ftr-376	727	21	.	.	PUNCT
ftr-376	728	1	113	113	NUM
ftr-376	728	2	.	.	PUNCT
ftr-376	729	1	see	see	VERB
ftr-376	729	2	convention	convention	NOUN
ftr-376	729	3	on	on	ADP
ftr-376	729	4	the	the	DET
ftr-376	729	5	elimination	elimination	NOUN
ftr-376	729	6	of	of	ADP
ftr-376	729	7	double	double	ADJ
ftr-376	729	8	taxation	taxation	NOUN
ftr-376	729	9	in	in	ADP
ftr-376	729	10	connection	connection	NOUN
ftr-376	729	11	with	with	ADP
ftr-376	729	12	the	the	DET
ftr-376	729	13	adjustments	adjustment	NOUN
ftr-376	729	14	of	of	ADP
ftr-376	729	15	profits	profit	NOUN
ftr-376	729	16	of	of	ADP
ftr-376	729	17	associated	associated	ADJ
ftr-376	729	18	enterprises	enterprise	NOUN
ftr-376	729	19	,	,	PUNCT
ftr-376	729	20	article	article	NOUN
ftr-376	729	21	14	14	NUM
ftr-376	729	22	(	(	PUNCT
ftr-376	729	23	addressing	address	VERB
ftr-376	729	24	the	the	DET
ftr-376	729	25	scope	scope	NOUN
ftr-376	729	26	of	of	ADP
ftr-376	729	27	the	the	DET
ftr-376	729	28	convention	convention	NOUN
ftr-376	729	29	and	and	CCONJ
ftr-376	729	30	clarifying	clarify	VERB
ftr-376	729	31	that	that	SCONJ
ftr-376	729	32	its	its	PRON
ftr-376	729	33	application	application	NOUN
ftr-376	729	34	is	be	AUX
ftr-376	729	35	in	in	ADP
ftr-376	729	36	double	double	ADJ
ftr-376	729	37	taxation	taxation	NOUN
ftr-376	729	38	cases	case	NOUN
ftr-376	729	39	)	)	PUNCT
ftr-376	729	40	,	,	PUNCT
ftr-376	729	41	available	available	ADJ
ftr-376	729	42	at	at	ADP
ftr-376	729	43	www.vilp.de/enpdf/e271.pdf	www.vilp.de/enpdf/e271.pdf	PROPN
ftr-376	729	44	.	.	PUNCT
ftr-376	730	1	see	see	VERB
ftr-376	730	2	also	also	ADV
ftr-376	730	3	i	i	PROPN
ftr-376	730	4	d.	d.	PROPN
ftr-376	730	5	at	at	ADP
ftr-376	730	6	article	article	NOUN
ftr-376	730	7	6	6	NUM
ftr-376	730	8	and	and	CCONJ
ftr-376	730	9	7	7	NUM
ftr-376	730	10	making	make	VERB
ftr-376	730	11	clear	clear	ADJ
ftr-376	730	12	that	that	SCONJ
ftr-376	730	13	the	the	DET
ftr-376	730	14	map	map	NOUN
ftr-376	730	15	and	and	CCONJ
ftr-376	730	16	arbitration	arbitration	NOUN
ftr-376	730	17	procedures	procedure	NOUN
ftr-376	730	18	are	be	AUX
ftr-376	730	19	triggered	trigger	VERB
ftr-376	730	20	where	where	SCONJ
ftr-376	730	21	double	double	ADJ
ftr-376	730	22	taxation	taxation	NOUN
ftr-376	730	23	has	have	AUX
ftr-376	730	24	not	not	PART
ftr-376	730	25	been	be	AUX
ftr-376	730	26	removed	remove	VERB
ftr-376	730	27	.	.	PUNCT
ftr-376	731	1	2009	2009	NUM
ftr-376	731	2	]	]	PUNCT
ftr-376	731	3	mandatory	mandatory	ADJ
ftr-376	731	4	arbitration	arbitration	NOUN
ftr-376	731	5	of	of	ADP
ftr-376	731	6	international	international	ADJ
ftr-376	731	7	tax	tax	NOUN
ftr-376	731	8	disputes	dispute	NOUN
ftr-376	731	9	741	741	NUM
ftr-376	731	10	i	i	PRON
ftr-376	731	11	will	will	AUX
ftr-376	731	12	borrow	borrow	VERB
ftr-376	731	13	an	an	DET
ftr-376	731	14	example	example	NOUN
ftr-376	731	15	from	from	ADP
ftr-376	731	16	lee	lee	PROPN
ftr-376	731	17	burns114	burns114	PROPN
ftr-376	731	18	to	to	PART
ftr-376	731	19	illustrate	illustrate	VERB
ftr-376	731	20	this	this	DET
ftr-376	731	21	issue	issue	NOUN
ftr-376	731	22	.	.	PUNCT
ftr-376	732	1	burns	burn	NOUN
ftr-376	732	2	addresses	address	NOUN
ftr-376	732	3	an	an	DET
ftr-376	732	4	arbitrage	arbitrage	NOUN
ftr-376	732	5	known	know	VERB
ftr-376	732	6	as	as	ADP
ftr-376	732	7	the	the	DET
ftr-376	732	8	“	"	PUNCT
ftr-376	732	9	double	double	ADJ
ftr-376	732	10	dipping	dipping	NOUN
ftr-376	732	11	”	"	PUNCT
ftr-376	732	12	transaction	transaction	NOUN
ftr-376	732	13	,	,	PUNCT
ftr-376	732	14	where	where	SCONJ
ftr-376	732	15	the	the	DET
ftr-376	732	16	transactions	transaction	NOUN
ftr-376	732	17	are	be	AUX
ftr-376	732	18	structured	structure	VERB
ftr-376	732	19	in	in	ADP
ftr-376	732	20	a	a	DET
ftr-376	732	21	way	way	NOUN
ftr-376	732	22	that	that	PRON
ftr-376	732	23	a	a	DET
ftr-376	732	24	single	single	ADJ
ftr-376	732	25	expenditure	expenditure	NOUN
ftr-376	732	26	is	be	AUX
ftr-376	732	27	deducted	deduct	VERB
ftr-376	732	28	twice	twice	ADV
ftr-376	732	29	.	.	PUNCT
ftr-376	733	1	the	the	DET
ftr-376	733	2	key	key	NOUN
ftr-376	733	3	to	to	ADP
ftr-376	733	4	the	the	DET
ftr-376	733	5	tax	tax	NOUN
ftr-376	733	6	benefit	benefit	NOUN
ftr-376	733	7	under	under	ADP
ftr-376	733	8	such	such	ADJ
ftr-376	733	9	transactions	transaction	NOUN
ftr-376	733	10	is	be	AUX
ftr-376	733	11	that	that	SCONJ
ftr-376	733	12	the	the	DET
ftr-376	733	13	expenditure	expenditure	NOUN
ftr-376	733	14	is	be	AUX
ftr-376	733	15	deducted	deduct	VERB
ftr-376	733	16	against	against	ADP
ftr-376	733	17	two	two	NUM
ftr-376	733	18	separate	separate	ADJ
ftr-376	733	19	amounts	amount	NOUN
ftr-376	733	20	of	of	ADP
ftr-376	733	21	income	income	NOUN
ftr-376	733	22	in	in	ADP
ftr-376	733	23	two	two	NUM
ftr-376	733	24	countries	country	NOUN
ftr-376	733	25	with	with	ADP
ftr-376	733	26	neither	neither	DET
ftr-376	733	27	country	country	NOUN
ftr-376	733	28	taxing	tax	VERB
ftr-376	733	29	both	both	PRON
ftr-376	733	30	amounts.115	amounts.115	PROPN
ftr-376	733	31	the	the	DET
ftr-376	733	32	example	example	NOUN
ftr-376	733	33	presented	present	VERB
ftr-376	733	34	by	by	ADP
ftr-376	733	35	burns	burn	NOUN
ftr-376	733	36	is	be	AUX
ftr-376	733	37	that	that	PRON
ftr-376	733	38	of	of	ADP
ftr-376	733	39	a	a	DET
ftr-376	733	40	cross	cross	ADJ
ftr-376	733	41	-	-	ADJ
ftr-376	733	42	border	border	ADJ
ftr-376	733	43	finance	finance	NOUN
ftr-376	733	44	lease	lease	NOUN
ftr-376	733	45	that	that	PRON
ftr-376	733	46	involves	involve	VERB
ftr-376	733	47	the	the	DET
ftr-376	733	48	lessor	lessor	NOUN
ftr-376	733	49	(	(	PUNCT
ftr-376	733	50	financier	financier	NOUN
ftr-376	733	51	)	)	PUNCT
ftr-376	733	52	in	in	ADP
ftr-376	733	53	one	one	NUM
ftr-376	733	54	country	country	NOUN
ftr-376	733	55	and	and	CCONJ
ftr-376	733	56	the	the	DET
ftr-376	733	57	lessee	lessee	NOUN
ftr-376	733	58	in	in	ADP
ftr-376	733	59	another	another	DET
ftr-376	733	60	country	country	NOUN
ftr-376	733	61	.	.	PUNCT
ftr-376	734	1	the	the	DET
ftr-376	734	2	aim	aim	NOUN
ftr-376	734	3	of	of	ADP
ftr-376	734	4	a	a	DET
ftr-376	734	5	cross	cross	ADJ
ftr-376	734	6	-	-	ADJ
ftr-376	734	7	border	border	ADJ
ftr-376	734	8	leasing	leasing	NOUN
ftr-376	734	9	transaction	transaction	NOUN
ftr-376	734	10	is	be	AUX
ftr-376	734	11	to	to	PART
ftr-376	734	12	structure	structure	VERB
ftr-376	734	13	the	the	DET
ftr-376	734	14	transaction	transaction	NOUN
ftr-376	734	15	so	so	SCONJ
ftr-376	734	16	that	that	SCONJ
ftr-376	734	17	the	the	DET
ftr-376	734	18	tax	tax	NOUN
ftr-376	734	19	treatment	treatment	NOUN
ftr-376	734	20	of	of	ADP
ftr-376	734	21	the	the	DET
ftr-376	734	22	lease	lease	NOUN
ftr-376	734	23	is	be	AUX
ftr-376	734	24	different	different	ADJ
ftr-376	734	25	in	in	ADP
ftr-376	734	26	the	the	DET
ftr-376	734	27	two	two	NUM
ftr-376	734	28	countries	country	NOUN
ftr-376	734	29	it	it	PRON
ftr-376	734	30	is	be	AUX
ftr-376	734	31	treated	treat	VERB
ftr-376	734	32	as	as	ADP
ftr-376	734	33	a	a	DET
ftr-376	734	34	lease	lease	NOUN
ftr-376	734	35	for	for	ADP
ftr-376	734	36	tax	tax	NOUN
ftr-376	734	37	purposes	purpose	NOUN
ftr-376	734	38	in	in	ADP
ftr-376	734	39	the	the	DET
ftr-376	734	40	financier	financier	NOUN
ftr-376	734	41	’s	’s	PART
ftr-376	734	42	country	country	NOUN
ftr-376	734	43	of	of	ADP
ftr-376	734	44	residence	residence	NOUN
ftr-376	734	45	and	and	CCONJ
ftr-376	734	46	as	as	ADP
ftr-376	734	47	a	a	DET
ftr-376	734	48	purchase	purchase	NOUN
ftr-376	734	49	on	on	ADP
ftr-376	734	50	credit	credit	NOUN
ftr-376	734	51	in	in	ADP
ftr-376	734	52	the	the	DET
ftr-376	734	53	lessee	lessee	NOUN
ftr-376	734	54	’s	’s	PART
ftr-376	734	55	country	country	NOUN
ftr-376	734	56	of	of	ADP
ftr-376	734	57	residence	residence	NOUN
ftr-376	734	58	.	.	PUNCT
ftr-376	735	1	this	this	PRON
ftr-376	735	2	means	mean	VERB
ftr-376	735	3	that	that	SCONJ
ftr-376	735	4	both	both	CCONJ
ftr-376	735	5	the	the	DET
ftr-376	735	6	financier	financier	NOUN
ftr-376	735	7	and	and	CCONJ
ftr-376	735	8	the	the	DET
ftr-376	735	9	lessee	lessee	NOUN
ftr-376	735	10	can	can	AUX
ftr-376	735	11	claim	claim	VERB
ftr-376	735	12	deductions	deduction	NOUN
ftr-376	735	13	in	in	ADP
ftr-376	735	14	relation	relation	NOUN
ftr-376	735	15	to	to	ADP
ftr-376	735	16	the	the	DET
ftr-376	735	17	ownership	ownership	NOUN
ftr-376	735	18	of	of	ADP
ftr-376	735	19	the	the	DET
ftr-376	735	20	asset	asset	NOUN
ftr-376	735	21	(	(	PUNCT
ftr-376	735	22	particularly	particularly	ADV
ftr-376	735	23	,	,	PUNCT
ftr-376	735	24	depreciation	depreciation	NOUN
ftr-376	735	25	deductions	deduction	NOUN
ftr-376	735	26	)	)	PUNCT
ftr-376	735	27	.	.	PUNCT
ftr-376	736	1	these	these	DET
ftr-376	736	2	deductions	deduction	NOUN
ftr-376	736	3	are	be	AUX
ftr-376	736	4	applied	apply	VERB
ftr-376	736	5	against	against	ADP
ftr-376	736	6	the	the	DET
ftr-376	736	7	income	income	NOUN
ftr-376	736	8	of	of	ADP
ftr-376	736	9	the	the	DET
ftr-376	736	10	lessor	lessor	NOUN
ftr-376	736	11	(	(	PUNCT
ftr-376	736	12	financier	financier	NOUN
ftr-376	736	13	)	)	PUNCT
ftr-376	736	14	and	and	CCONJ
ftr-376	736	15	against	against	ADP
ftr-376	736	16	the	the	DET
ftr-376	736	17	income	income	NOUN
ftr-376	736	18	of	of	ADP
ftr-376	736	19	the	the	DET
ftr-376	736	20	lessee	lessee	NOUN
ftr-376	736	21	.	.	PUNCT
ftr-376	737	1	while	while	SCONJ
ftr-376	737	2	both	both	DET
ftr-376	737	3	countries	country	NOUN
ftr-376	737	4	are	be	AUX
ftr-376	737	5	allowing	allow	VERB
ftr-376	737	6	a	a	DET
ftr-376	737	7	deduction	deduction	NOUN
ftr-376	737	8	for	for	ADP
ftr-376	737	9	the	the	DET
ftr-376	737	10	same	same	ADJ
ftr-376	737	11	costs	cost	NOUN
ftr-376	737	12	,	,	PUNCT
ftr-376	737	13	each	each	DET
ftr-376	737	14	country	country	NOUN
ftr-376	737	15	is	be	AUX
ftr-376	737	16	taxing	tax	VERB
ftr-376	737	17	only	only	ADV
ftr-376	737	18	one	one	NUM
ftr-376	737	19	amount	amount	NOUN
ftr-376	737	20	of	of	ADP
ftr-376	737	21	income	income	NOUN
ftr-376	737	22	.	.	PUNCT
ftr-376	738	1	so	so	ADV
ftr-376	738	2	a	a	DET
ftr-376	738	3	single	single	ADJ
ftr-376	738	4	outlay	outlay	NOUN
ftr-376	738	5	is	be	AUX
ftr-376	738	6	being	be	AUX
ftr-376	738	7	deducted	deduct	VERB
ftr-376	738	8	against	against	ADP
ftr-376	738	9	two	two	NUM
ftr-376	738	10	separate	separate	ADJ
ftr-376	738	11	amounts	amount	NOUN
ftr-376	738	12	of	of	ADP
ftr-376	738	13	income	income	NOUN
ftr-376	738	14	by	by	ADP
ftr-376	738	15	two	two	NUM
ftr-376	738	16	different	different	ADJ
ftr-376	738	17	taxpayers	taxpayer	NOUN
ftr-376	738	18	in	in	ADP
ftr-376	738	19	two	two	NUM
ftr-376	738	20	different	different	ADJ
ftr-376	738	21	countries.116	countries.116	PROPN
ftr-376	738	22	if	if	SCONJ
ftr-376	738	23	one	one	NUM
ftr-376	738	24	of	of	ADP
ftr-376	738	25	the	the	DET
ftr-376	738	26	countries	country	NOUN
ftr-376	738	27	disallows	disallow	VERB
ftr-376	738	28	the	the	DET
ftr-376	738	29	deduction	deduction	NOUN
ftr-376	738	30	under	under	ADP
ftr-376	738	31	tax	tax	NOUN
ftr-376	738	32	avoidance	avoidance	NOUN
ftr-376	738	33	principles	principle	NOUN
ftr-376	738	34	and	and	CCONJ
ftr-376	738	35	the	the	DET
ftr-376	738	36	dispute	dispute	NOUN
ftr-376	738	37	is	be	AUX
ftr-376	738	38	eventually	eventually	ADV
ftr-376	738	39	referred	refer	VERB
ftr-376	738	40	to	to	ADP
ftr-376	738	41	an	an	DET
ftr-376	738	42	arbitration	arbitration	NOUN
ftr-376	738	43	panel	panel	NOUN
ftr-376	738	44	for	for	ADP
ftr-376	738	45	resolution	resolution	NOUN
ftr-376	738	46	,	,	PUNCT
ftr-376	738	47	it	it	PRON
ftr-376	738	48	appears	appear	VERB
ftr-376	738	49	that	that	SCONJ
ftr-376	738	50	the	the	DET
ftr-376	738	51	arbitration	arbitration	NOUN
ftr-376	738	52	panel	panel	NOUN
ftr-376	738	53	would	would	AUX
ftr-376	738	54	have	have	VERB
ftr-376	738	55	no	no	DET
ftr-376	738	56	other	other	ADJ
ftr-376	738	57	option	option	NOUN
ftr-376	738	58	but	but	CCONJ
ftr-376	738	59	to	to	PART
ftr-376	738	60	accept	accept	VERB
ftr-376	738	61	and	and	CCONJ
ftr-376	738	62	enforce	enforce	VERB
ftr-376	738	63	the	the	DET
ftr-376	738	64	structure	structure	NOUN
ftr-376	738	65	of	of	ADP
ftr-376	738	66	the	the	DET
ftr-376	738	67	transaction	transaction	NOUN
ftr-376	738	68	resulting	result	VERB
ftr-376	738	69	in	in	ADP
ftr-376	738	70	double	double	ADJ
ftr-376	738	71	non	non	NOUN
ftr-376	738	72	-	-	ADJ
ftr-376	738	73	taxation.117	taxation.117	ADJ
ftr-376	738	74	114	114	NUM
ftr-376	738	75	.	.	PUNCT
ftr-376	739	1	lee	lee	PROPN
ftr-376	739	2	burns	burn	NOUN
ftr-376	739	3	,	,	PUNCT
ftr-376	739	4	cross	cross	ADJ
ftr-376	739	5	-	-	ADJ
ftr-376	739	6	border	border	ADJ
ftr-376	739	7	tax	tax	NOUN
ftr-376	739	8	arbitrage	arbitrage	NOUN
ftr-376	739	9	,	,	PUNCT
ftr-376	739	10	2001	2001	NUM
ftr-376	739	11	tax	tax	NOUN
ftr-376	739	12	conference	conference	NOUN
ftr-376	739	13	,	,	PUNCT
ftr-376	739	14	adb	adb	PROPN
ftr-376	739	15	institute	institute	PROPN
ftr-376	739	16	(	(	PUNCT
ftr-376	739	17	sep	sep	PROPN
ftr-376	739	18	.	.	PROPN
ftr-376	740	1	5	5	NUM
ftr-376	740	2	-	-	SYM
ftr-376	740	3	11	11	NUM
ftr-376	740	4	,	,	PUNCT
ftr-376	740	5	2001	2001	NUM
ftr-376	740	6	)	)	PUNCT
ftr-376	740	7	,	,	PUNCT
ftr-376	740	8	available	available	ADJ
ftr-376	740	9	at	at	ADP
ftr-376	740	10	:	:	PUNCT
ftr-376	740	11	http://www.adb.org/documents/events/2001/tax_conference/tax_arbitrage.pdf	http://www.adb.org/documents/events/2001/tax_conference/tax_arbitrage.pdf	X
ftr-376	740	12	.	.	PROPN
ftr-376	740	13	115	115	NUM
ftr-376	740	14	.	.	PUNCT
ftr-376	741	1	i	i	PRON
ftr-376	741	2	d.	d.	PROPN
ftr-376	741	3	at	at	ADP
ftr-376	741	4	2	2	NUM
ftr-376	741	5	.	.	NOUN
ftr-376	741	6	116	116	NUM
ftr-376	741	7	.	.	PUNCT
ftr-376	742	1	i	i	PRON
ftr-376	742	2	d.	d.	PROPN
ftr-376	742	3	at	at	ADP
ftr-376	742	4	6	6	NUM
ftr-376	742	5	.	.	NOUN
ftr-376	742	6	117	117	NUM
ftr-376	742	7	.	.	PUNCT
ftr-376	743	1	for	for	ADP
ftr-376	743	2	further	further	ADJ
ftr-376	743	3	illustration	illustration	NOUN
ftr-376	743	4	see	see	VERB
ftr-376	743	5	mcintyre	mcintyre	PROPN
ftr-376	743	6	,	,	PUNCT
ftr-376	743	7	supra	supra	PROPN
ftr-376	743	8	note	note	NOUN
ftr-376	743	9	10	10	NUM
ftr-376	743	10	at	at	ADP
ftr-376	743	11	627	627	NUM
ftr-376	743	12	:	:	PUNCT
ftr-376	743	13	double	double	ADJ
ftr-376	743	14	non	non	ADJ
ftr-376	743	15	-	-	ADJ
ftr-376	743	16	taxation	taxation	ADJ
ftr-376	743	17	cases	case	NOUN
ftr-376	743	18	are	be	AUX
ftr-376	743	19	themselves	themselves	PRON
ftr-376	743	20	common	common	ADJ
ftr-376	743	21	and	and	CCONJ
ftr-376	743	22	are	be	AUX
ftr-376	743	23	often	often	ADV
ftr-376	743	24	the	the	DET
ftr-376	743	25	goal	goal	NOUN
ftr-376	743	26	of	of	ADP
ftr-376	743	27	sophisticated	sophisticated	ADJ
ftr-376	743	28	tax	tax	NOUN
ftr-376	743	29	planning	planning	NOUN
ftr-376	743	30	.	.	PUNCT
ftr-376	744	1	as	as	ADP
ftr-376	744	2	an	an	DET
ftr-376	744	3	example	example	NOUN
ftr-376	744	4	,	,	PUNCT
ftr-376	744	5	assume	assume	VERB
ftr-376	744	6	that	that	SCONJ
ftr-376	744	7	country	country	NOUN
ftr-376	744	8	a	a	DET
ftr-376	744	9	exempts	exempt	NOUN
ftr-376	744	10	capital	capital	NOUN
ftr-376	744	11	gains	gain	NOUN
ftr-376	744	12	and	and	CCONJ
ftr-376	744	13	country	country	NOUN
ftr-376	744	14	b	b	NOUN
ftr-376	744	15	does	do	VERB
ftr-376	744	16	not	not	PART
ftr-376	744	17	.	.	PUNCT
ftr-376	745	1	country	country	NOUN
ftr-376	745	2	b	b	NOUN
ftr-376	745	3	,	,	PUNCT
ftr-376	745	4	however	however	ADV
ftr-376	745	5	,	,	PUNCT
ftr-376	745	6	has	have	VERB
ftr-376	745	7	a	a	DET
ftr-376	745	8	tax	tax	NOUN
ftr-376	745	9	treaty	treaty	NOUN
ftr-376	745	10	with	with	ADP
ftr-376	745	11	country	country	NOUN
ftr-376	745	12	a	a	PRON
ftr-376	745	13	that	that	PRON
ftr-376	745	14	exempts	exempt	VERB
ftr-376	745	15	some	some	DET
ftr-376	745	16	but	but	CCONJ
ftr-376	745	17	not	not	PART
ftr-376	745	18	all	all	PRON
ftr-376	745	19	capital	capital	NOUN
ftr-376	745	20	gains	gain	NOUN
ftr-376	745	21	earned	earn	VERB
ftr-376	745	22	in	in	ADP
ftr-376	745	23	country	country	NOUN
ftr-376	745	24	b	b	PROPN
ftr-376	745	25	by	by	ADP
ftr-376	745	26	a	a	DET
ftr-376	745	27	resident	resident	NOUN
ftr-376	745	28	of	of	ADP
ftr-376	745	29	country	country	NOUN
ftr-376	745	30	a.	a.	NOUN
ftr-376	745	31	the	the	DET
ftr-376	745	32	taxpayer	taxpayer	NOUN
ftr-376	745	33	,	,	PUNCT
ftr-376	745	34	a	a	DET
ftr-376	745	35	resident	resident	NOUN
ftr-376	745	36	of	of	ADP
ftr-376	745	37	country	country	NOUN
ftr-376	745	38	a	a	PRON
ftr-376	745	39	,	,	PUNCT
ftr-376	745	40	earns	earn	VERB
ftr-376	745	41	a	a	DET
ftr-376	745	42	capital	capital	NOUN
ftr-376	745	43	gain	gain	NOUN
ftr-376	745	44	of	of	ADP
ftr-376	745	45	$	$	SYM
ftr-376	745	46	100	100	NUM
ftr-376	745	47	million	million	NUM
ftr-376	745	48	in	in	ADP
ftr-376	745	49	country	country	NOUN
ftr-376	745	50	b	b	PROPN
ftr-376	745	51	,	,	PUNCT
ftr-376	745	52	which	which	PRON
ftr-376	745	53	it	it	PRON
ftr-376	745	54	claims	claim	VERB
ftr-376	745	55	is	be	AUX
ftr-376	745	56	exempt	exempt	ADJ
ftr-376	745	57	from	from	ADP
ftr-376	745	58	tax	tax	NOUN
ftr-376	745	59	in	in	ADP
ftr-376	745	60	country	country	NOUN
ftr-376	746	1	b	b	PROPN
ftr-376	746	2	under	under	ADP
ftr-376	746	3	the	the	DET
ftr-376	746	4	tax	tax	NOUN
ftr-376	746	5	treaty	treaty	NOUN
ftr-376	746	6	.	.	PUNCT
ftr-376	747	1	the	the	DET
ftr-376	747	2	tax	tax	NOUN
ftr-376	747	3	officials	official	NOUN
ftr-376	747	4	of	of	ADP
ftr-376	747	5	country	country	NOUN
ftr-376	747	6	b	b	PROPN
ftr-376	747	7	disagree	disagree	VERB
ftr-376	747	8	and	and	CCONJ
ftr-376	747	9	have	have	VERB
ftr-376	747	10	a	a	DET
ftr-376	747	11	reasonable	reasonable	ADJ
ftr-376	747	12	basis	basis	NOUN
ftr-376	747	13	for	for	ADP
ftr-376	747	14	that	that	DET
ftr-376	747	15	disagreement	disagreement	NOUN
ftr-376	747	16	.	.	PUNCT
ftr-376	748	1	the	the	DET
ftr-376	748	2	taxpayer	taxpayer	NOUN
ftr-376	748	3	asks	ask	VERB
ftr-376	748	4	the	the	DET
ftr-376	748	5	competent	competent	ADJ
ftr-376	748	6	authorities	authority	NOUN
ftr-376	748	7	of	of	ADP
ftr-376	748	8	country	country	NOUN
ftr-376	748	9	a	a	PRON
ftr-376	748	10	to	to	PART
ftr-376	748	11	intervene	intervene	VERB
ftr-376	748	12	on	on	ADP
ftr-376	748	13	its	its	PRON
ftr-376	748	14	behalf	behalf	NOUN
ftr-376	748	15	,	,	PUNCT
ftr-376	748	16	claiming	claim	VERB
ftr-376	748	17	that	that	SCONJ
ftr-376	748	18	taxation	taxation	NOUN
ftr-376	748	19	by	by	ADP
ftr-376	748	20	country	country	PROPN
ftr-376	748	21	b	b	PROPN
ftr-376	748	22	is	be	AUX
ftr-376	748	23	‘	'	PUNCT
ftr-376	748	24	not	not	PART
ftr-376	748	25	in	in	ADP
ftr-376	748	26	accordance	accordance	NOUN
ftr-376	748	27	with	with	ADP
ftr-376	748	28	’	'	PUNCT
ftr-376	748	29	the	the	DET
ftr-376	748	30	treaty	treaty	NOUN
ftr-376	748	31	.	.	PUNCT
ftr-376	749	1	if	if	SCONJ
ftr-376	749	2	the	the	DET
ftr-376	749	3	matter	matter	NOUN
ftr-376	749	4	were	be	AUX
ftr-376	749	5	to	to	PART
ftr-376	749	6	go	go	VERB
ftr-376	749	7	to	to	ADP
ftr-376	749	8	arbitration	arbitration	NOUN
ftr-376	749	9	and	and	CCONJ
ftr-376	749	10	the	the	DET
ftr-376	749	11	taxpayer	taxpayer	NOUN
ftr-376	749	12	were	be	AUX
ftr-376	749	13	to	to	PART
ftr-376	749	14	win	win	VERB
ftr-376	749	15	,	,	PUNCT
ftr-376	749	16	the	the	DET
ftr-376	749	17	result	result	NOUN
ftr-376	749	18	would	would	AUX
ftr-376	749	19	be	be	AUX
ftr-376	749	20	international	international	ADJ
ftr-376	749	21	double	double	ADJ
ftr-376	749	22	nontaxation	nontaxation	NOUN
ftr-376	749	23	.	.	PUNCT
ftr-376	750	1	742	742	NUM
ftr-376	750	2	florida	florida	PROPN
ftr-376	750	3	tax	tax	NOUN
ftr-376	750	4	review	review	NOUN
ftr-376	750	5	[	[	X
ftr-376	750	6	vol	vol	NOUN
ftr-376	750	7	.	.	PUNCT
ftr-376	750	8	9:8	9:8	NUM
ftr-376	751	1	the	the	DET
ftr-376	751	2	oecd	oecd	PROPN
ftr-376	751	3	proposal	proposal	NOUN
ftr-376	751	4	does	do	AUX
ftr-376	751	5	not	not	PART
ftr-376	751	6	contribute	contribute	VERB
ftr-376	751	7	to	to	ADP
ftr-376	751	8	achieving	achieve	VERB
ftr-376	751	9	the	the	DET
ftr-376	751	10	two	two	NUM
ftr-376	751	11	primary	primary	ADJ
ftr-376	751	12	goals	goal	NOUN
ftr-376	751	13	of	of	ADP
ftr-376	751	14	the	the	DET
ftr-376	751	15	itt	itt	ADJ
ftr-376	751	16	network	network	NOUN
ftr-376	751	17	.	.	PUNCT
ftr-376	752	1	in	in	ADP
ftr-376	752	2	fact	fact	NOUN
ftr-376	752	3	,	,	PUNCT
ftr-376	752	4	it	it	PRON
ftr-376	752	5	can	can	AUX
ftr-376	752	6	be	be	AUX
ftr-376	752	7	utilized	utilize	VERB
ftr-376	752	8	to	to	PART
ftr-376	752	9	defeat	defeat	VERB
ftr-376	752	10	them	they	PRON
ftr-376	752	11	.	.	PUNCT
ftr-376	753	1	the	the	DET
ftr-376	753	2	result	result	NOUN
ftr-376	753	3	is	be	AUX
ftr-376	753	4	that	that	SCONJ
ftr-376	753	5	a	a	DET
ftr-376	753	6	negative	negative	ADJ
ftr-376	753	7	answer	answer	NOUN
ftr-376	753	8	will	will	AUX
ftr-376	753	9	be	be	AUX
ftr-376	753	10	given	give	VERB
ftr-376	753	11	to	to	ADP
ftr-376	753	12	the	the	DET
ftr-376	753	13	two	two	NUM
ftr-376	753	14	evaluation	evaluation	NOUN
ftr-376	753	15	questions	question	NOUN
ftr-376	753	16	presented	present	VERB
ftr-376	753	17	in	in	ADP
ftr-376	753	18	part	part	NOUN
ftr-376	753	19	one	one	NUM
ftr-376	753	20	of	of	ADP
ftr-376	753	21	the	the	DET
ftr-376	753	22	article	article	NOUN
ftr-376	753	23	thereby	thereby	ADV
ftr-376	753	24	facilitating	facilitate	VERB
ftr-376	753	25	the	the	DET
ftr-376	753	26	conclusion	conclusion	NOUN
ftr-376	753	27	that	that	SCONJ
ftr-376	753	28	the	the	DET
ftr-376	753	29	proposal	proposal	NOUN
ftr-376	753	30	,	,	PUNCT
ftr-376	753	31	in	in	ADP
ftr-376	753	32	its	its	PRON
ftr-376	753	33	current	current	ADJ
ftr-376	753	34	structure	structure	NOUN
ftr-376	753	35	,	,	PUNCT
ftr-376	753	36	should	should	AUX
ftr-376	753	37	be	be	AUX
ftr-376	753	38	reexamined	reexamine	VERB
ftr-376	753	39	.	.	PUNCT
ftr-376	754	1	iii	iii	X
ftr-376	754	2	.	.	PUNCT
ftr-376	755	1	the	the	DET
ftr-376	755	2	united	united	PROPN
ftr-376	755	3	states	states	PROPN
ftr-376	755	4	and	and	CCONJ
ftr-376	755	5	mandatory	mandatory	ADJ
ftr-376	755	6	and	and	CCONJ
ftr-376	755	7	binding	bind	VERB
ftr-376	755	8	arbitration	arbitration	NOUN
ftr-376	755	9	a.	a.	NOUN
ftr-376	755	10	introduction	introduction	NOUN
ftr-376	755	11	the	the	DET
ftr-376	755	12	situation	situation	NOUN
ftr-376	755	13	in	in	ADP
ftr-376	755	14	the	the	DET
ftr-376	755	15	u.s	u.s	PROPN
ftr-376	755	16	.	.	PROPN
ftr-376	755	17	regarding	regard	VERB
ftr-376	755	18	mandatory	mandatory	ADJ
ftr-376	755	19	and	and	CCONJ
ftr-376	755	20	binding	bind	VERB
ftr-376	755	21	arbitration	arbitration	NOUN
ftr-376	755	22	of	of	ADP
ftr-376	755	23	international	international	ADJ
ftr-376	755	24	tax	tax	NOUN
ftr-376	755	25	disputes	dispute	NOUN
ftr-376	755	26	does	do	AUX
ftr-376	755	27	not	not	PART
ftr-376	755	28	differ	differ	VERB
ftr-376	755	29	from	from	ADP
ftr-376	755	30	that	that	PRON
ftr-376	755	31	in	in	ADP
ftr-376	755	32	other	other	ADJ
ftr-376	755	33	countries	country	NOUN
ftr-376	755	34	.	.	PUNCT
ftr-376	756	1	the	the	DET
ftr-376	756	2	u.s	u.s	PROPN
ftr-376	756	3	.	.	PROPN
ftr-376	756	4	has	have	AUX
ftr-376	756	5	agreed	agree	VERB
ftr-376	756	6	to	to	PART
ftr-376	756	7	include	include	VERB
ftr-376	756	8	,	,	PUNCT
ftr-376	756	9	in	in	ADP
ftr-376	756	10	some	some	DET
ftr-376	756	11	itts	itt	NOUN
ftr-376	756	12	,	,	PUNCT
ftr-376	756	13	ad	ad	X
ftr-376	756	14	hoc	hoc	X
ftr-376	756	15	arbitration	arbitration	NOUN
ftr-376	756	16	provisions	provision	NOUN
ftr-376	756	17	,	,	PUNCT
ftr-376	756	18	where	where	SCONJ
ftr-376	756	19	the	the	DET
ftr-376	756	20	contracting	contracting	NOUN
ftr-376	756	21	states	state	NOUN
ftr-376	756	22	can	can	AUX
ftr-376	756	23	refer	refer	VERB
ftr-376	756	24	a	a	DET
ftr-376	756	25	dispute	dispute	NOUN
ftr-376	756	26	to	to	ADP
ftr-376	756	27	arbitration	arbitration	NOUN
ftr-376	756	28	if	if	SCONJ
ftr-376	756	29	and	and	CCONJ
ftr-376	756	30	when	when	SCONJ
ftr-376	756	31	both	both	DET
ftr-376	756	32	countries	country	NOUN
ftr-376	756	33	agree	agree	VERB
ftr-376	756	34	to	to	PART
ftr-376	756	35	do	do	VERB
ftr-376	756	36	so	so	ADV
ftr-376	756	37	.	.	PUNCT
ftr-376	757	1	this	this	PRON
ftr-376	757	2	is	be	AUX
ftr-376	757	3	usually	usually	ADV
ftr-376	757	4	referred	refer	VERB
ftr-376	757	5	to	to	ADP
ftr-376	757	6	as	as	ADP
ftr-376	757	7	“	"	PUNCT
ftr-376	757	8	voluntary	voluntary	ADJ
ftr-376	757	9	”	"	PUNCT
ftr-376	757	10	arbitration.118	arbitration.118	NOUN
ftr-376	757	11	in	in	ADP
ftr-376	757	12	this	this	DET
ftr-376	757	13	case	case	NOUN
ftr-376	757	14	,	,	PUNCT
ftr-376	757	15	the	the	DET
ftr-376	757	16	contracting	contracting	NOUN
ftr-376	757	17	states	state	NOUN
ftr-376	757	18	are	be	AUX
ftr-376	757	19	under	under	ADP
ftr-376	757	20	no	no	DET
ftr-376	757	21	obligation	obligation	NOUN
ftr-376	757	22	to	to	PART
ftr-376	757	23	refer	refer	VERB
ftr-376	757	24	the	the	DET
ftr-376	757	25	dispute	dispute	NOUN
ftr-376	757	26	to	to	ADP
ftr-376	757	27	arbitration	arbitration	NOUN
ftr-376	757	28	and	and	CCONJ
ftr-376	757	29	the	the	DET
ftr-376	757	30	authority	authority	NOUN
ftr-376	757	31	to	to	PART
ftr-376	757	32	do	do	AUX
ftr-376	757	33	so	so	ADV
ftr-376	757	34	is	be	AUX
ftr-376	757	35	entirely	entirely	ADV
ftr-376	757	36	committed	committed	ADJ
ftr-376	757	37	to	to	ADP
ftr-376	757	38	their	their	PRON
ftr-376	757	39	discretion	discretion	NOUN
ftr-376	757	40	.	.	PUNCT
ftr-376	758	1	for	for	ADP
ftr-376	758	2	example	example	NOUN
ftr-376	758	3	,	,	PUNCT
ftr-376	758	4	this	this	PRON
ftr-376	758	5	is	be	AUX
ftr-376	758	6	the	the	DET
ftr-376	758	7	situation	situation	NOUN
ftr-376	758	8	in	in	ADP
ftr-376	758	9	the	the	DET
ftr-376	758	10	itt	itt	NOUN
ftr-376	758	11	between	between	ADP
ftr-376	758	12	the	the	DET
ftr-376	758	13	u.s	u.s	PROPN
ftr-376	758	14	.	.	PROPN
ftr-376	758	15	and	and	CCONJ
ftr-376	758	16	mexico	mexico	PROPN
ftr-376	758	17	and	and	CCONJ
ftr-376	758	18	the	the	DET
ftr-376	758	19	previous	previous	ADJ
ftr-376	758	20	itt	itt	NOUN
ftr-376	758	21	between	between	ADP
ftr-376	758	22	the	the	DET
ftr-376	758	23	u.s	u.s	PROPN
ftr-376	758	24	.	.	PROPN
ftr-376	758	25	and	and	CCONJ
ftr-376	758	26	germany	germany	PROPN
ftr-376	758	27	before	before	ADP
ftr-376	758	28	the	the	DET
ftr-376	758	29	recent	recent	ADJ
ftr-376	758	30	change	change	NOUN
ftr-376	758	31	,	,	PUNCT
ftr-376	758	32	as	as	SCONJ
ftr-376	758	33	will	will	AUX
ftr-376	758	34	be	be	AUX
ftr-376	758	35	addressed	address	VERB
ftr-376	758	36	below.119	below.119	NOUN
ftr-376	758	37	however	however	ADV
ftr-376	758	38	,	,	PUNCT
ftr-376	758	39	despite	despite	SCONJ
ftr-376	758	40	its	its	PRON
ftr-376	758	41	existence	existence	NOUN
ftr-376	758	42	in	in	ADP
ftr-376	758	43	some	some	DET
ftr-376	758	44	itts	itt	NOUN
ftr-376	758	45	,	,	PUNCT
ftr-376	758	46	voluntary	voluntary	ADJ
ftr-376	758	47	arbitration	arbitration	NOUN
ftr-376	758	48	has	have	AUX
ftr-376	758	49	not	not	PART
ftr-376	758	50	been	be	AUX
ftr-376	758	51	utilized	utilize	VERB
ftr-376	758	52	.	.	PUNCT
ftr-376	759	1	i	i	PRON
ftr-376	759	2	have	have	AUX
ftr-376	759	3	personally	personally	ADV
ftr-376	759	4	contacted	contact	VERB
ftr-376	759	5	the	the	DET
ftr-376	759	6	competent	competent	ADJ
ftr-376	759	7	authorities	authority	NOUN
ftr-376	759	8	of	of	ADP
ftr-376	759	9	both	both	CCONJ
ftr-376	759	10	germany	germany	PROPN
ftr-376	759	11	and	and	CCONJ
ftr-376	759	12	mexico	mexico	PROPN
ftr-376	759	13	inquiring	inquire	VERB
ftr-376	759	14	how	how	SCONJ
ftr-376	759	15	many	many	ADJ
ftr-376	759	16	disputes	dispute	NOUN
ftr-376	759	17	between	between	ADP
ftr-376	759	18	each	each	PRON
ftr-376	759	19	of	of	ADP
ftr-376	759	20	these	these	DET
ftr-376	759	21	countries	country	NOUN
ftr-376	759	22	and	and	CCONJ
ftr-376	759	23	the	the	DET
ftr-376	759	24	u.s	u.s	PROPN
ftr-376	759	25	.	.	PROPN
ftr-376	759	26	have	have	AUX
ftr-376	759	27	been	be	AUX
ftr-376	759	28	referred	refer	VERB
ftr-376	759	29	to	to	ADP
ftr-376	759	30	arbitration	arbitration	NOUN
ftr-376	759	31	under	under	ADP
ftr-376	759	32	the	the	DET
ftr-376	759	33	voluntary	voluntary	ADJ
ftr-376	759	34	arbitration	arbitration	NOUN
ftr-376	759	35	provisions	provision	NOUN
ftr-376	759	36	.	.	PUNCT
ftr-376	760	1	both	both	DET
ftr-376	760	2	respectful	respectful	ADJ
ftr-376	760	3	representatives	representative	NOUN
ftr-376	760	4	replied	reply	VERB
ftr-376	760	5	that	that	SCONJ
ftr-376	760	6	not	not	PART
ftr-376	760	7	any	any	DET
ftr-376	760	8	disputes	dispute	NOUN
ftr-376	760	9	have	have	AUX
ftr-376	760	10	been	be	AUX
ftr-376	760	11	referred	refer	VERB
ftr-376	760	12	to	to	ADP
ftr-376	760	13	voluntary	voluntary	ADJ
ftr-376	760	14	arbitration	arbitration	NOUN
ftr-376	760	15	.	.	PUNCT
ftr-376	761	1	when	when	SCONJ
ftr-376	761	2	the	the	DET
ftr-376	761	3	then	then	ADV
ftr-376	761	4	new	new	ADJ
ftr-376	761	5	voluntary	voluntary	ADJ
ftr-376	761	6	arbitration	arbitration	NOUN
ftr-376	761	7	provision	provision	NOUN
ftr-376	761	8	in	in	ADP
ftr-376	761	9	the	the	DET
ftr-376	761	10	germanu.s	germanu.s	PROPN
ftr-376	761	11	.	.	PUNCT
ftr-376	762	1	itt	itt	PROPN
ftr-376	762	2	was	be	AUX
ftr-376	762	3	first	first	ADV
ftr-376	762	4	introduced	introduce	VERB
ftr-376	762	5	,	,	PUNCT
ftr-376	762	6	it	it	PRON
ftr-376	762	7	was	be	AUX
ftr-376	762	8	regarded	regard	VERB
ftr-376	762	9	a	a	DET
ftr-376	762	10	major	major	ADJ
ftr-376	762	11	and	and	CCONJ
ftr-376	762	12	even	even	ADV
ftr-376	762	13	unusual	unusual	ADJ
ftr-376	762	14	step	step	NOUN
ftr-376	762	15	because	because	SCONJ
ftr-376	762	16	this	this	PRON
ftr-376	762	17	was	be	AUX
ftr-376	762	18	the	the	DET
ftr-376	762	19	first	first	ADJ
ftr-376	762	20	time	time	NOUN
ftr-376	762	21	an	an	DET
ftr-376	762	22	arbitration	arbitration	NOUN
ftr-376	762	23	provision	provision	NOUN
ftr-376	762	24	was	be	AUX
ftr-376	762	25	presented.120	presented.120	ADJ
ftr-376	762	26	this	this	PRON
ftr-376	762	27	was	be	AUX
ftr-376	762	28	the	the	DET
ftr-376	762	29	notion	notion	NOUN
ftr-376	762	30	despite	despite	SCONJ
ftr-376	762	31	it	it	PRON
ftr-376	762	32	being	be	AUX
ftr-376	762	33	voluntary	voluntary	ADJ
ftr-376	762	34	arbitration.121	arbitration.121	NOUN
ftr-376	762	35	nonetheless	nonetheless	ADV
ftr-376	762	36	,	,	PUNCT
ftr-376	762	37	as	as	SCONJ
ftr-376	762	38	mentioned	mention	VERB
ftr-376	762	39	,	,	PUNCT
ftr-376	762	40	this	this	DET
ftr-376	762	41	provision	provision	NOUN
ftr-376	762	42	was	be	AUX
ftr-376	762	43	never	never	ADV
ftr-376	762	44	tested	test	VERB
ftr-376	762	45	.	.	PUNCT
ftr-376	763	1	it	it	PRON
ftr-376	763	2	was	be	AUX
ftr-376	763	3	broadly	broadly	ADV
ftr-376	763	4	worded	word	VERB
ftr-376	763	5	granting	grant	VERB
ftr-376	763	6	both	both	CCONJ
ftr-376	763	7	contracting	contract	VERB
ftr-376	763	8	states	state	NOUN
ftr-376	763	9	discretion	discretion	NOUN
ftr-376	763	10	as	as	ADP
ftr-376	763	11	to	to	ADP
ftr-376	763	12	how	how	SCONJ
ftr-376	763	13	,	,	PUNCT
ftr-376	763	14	when	when	SCONJ
ftr-376	763	15	and	and	CCONJ
ftr-376	763	16	if	if	SCONJ
ftr-376	763	17	to	to	PART
ftr-376	763	18	submit	submit	VERB
ftr-376	763	19	a	a	DET
ftr-376	763	20	dispute	dispute	NOUN
ftr-376	763	21	to	to	ADP
ftr-376	763	22	arbitration	arbitration	NOUN
ftr-376	763	23	.	.	PUNCT
ftr-376	764	1	the	the	DET
ftr-376	764	2	question	question	NOUN
ftr-376	764	3	i	i	PRON
ftr-376	764	4	wish	wish	VERB
ftr-376	764	5	to	to	PART
ftr-376	764	6	address	address	VERB
ftr-376	764	7	in	in	ADP
ftr-376	764	8	this	this	DET
ftr-376	764	9	part	part	NOUN
ftr-376	764	10	of	of	ADP
ftr-376	764	11	the	the	DET
ftr-376	764	12	article	article	NOUN
ftr-376	764	13	is	be	AUX
ftr-376	764	14	whether	whether	SCONJ
ftr-376	764	15	or	or	CCONJ
ftr-376	764	16	not	not	PART
ftr-376	764	17	there	there	PRON
ftr-376	764	18	has	have	AUX
ftr-376	764	19	been	be	AUX
ftr-376	764	20	a	a	DET
ftr-376	764	21	change	change	NOUN
ftr-376	764	22	in	in	ADP
ftr-376	764	23	the	the	DET
ftr-376	764	24	u.s	u.s	PROPN
ftr-376	764	25	.	.	PROPN
ftr-376	764	26	tax	tax	PROPN
ftr-376	764	27	treaty	treaty	NOUN
ftr-376	764	28	policy	policy	NOUN
ftr-376	764	29	regarding	regard	VERB
ftr-376	764	30	the	the	DET
ftr-376	764	31	inclusion	inclusion	NOUN
ftr-376	764	32	of	of	ADP
ftr-376	764	33	mandatory	mandatory	ADJ
ftr-376	764	34	and	and	CCONJ
ftr-376	764	35	binding	bind	VERB
ftr-376	764	36	arbitration	arbitration	NOUN
ftr-376	764	37	provisions	provision	NOUN
ftr-376	764	38	in	in	ADP
ftr-376	764	39	its	its	PRON
ftr-376	764	40	itt	itt	ADJ
ftr-376	764	41	network	network	NOUN
ftr-376	764	42	.	.	PUNCT
ftr-376	765	1	118	118	NUM
ftr-376	765	2	.	.	PUNCT
ftr-376	766	1	for	for	ADP
ftr-376	766	2	an	an	DET
ftr-376	766	3	exhaustive	exhaustive	ADJ
ftr-376	766	4	discussion	discussion	NOUN
ftr-376	766	5	regarding	regard	VERB
ftr-376	766	6	the	the	DET
ftr-376	766	7	distinction	distinction	NOUN
ftr-376	766	8	between	between	ADP
ftr-376	766	9	predispute	predispute	PROPN
ftr-376	766	10	and	and	CCONJ
ftr-376	766	11	post	post	ADJ
ftr-376	766	12	-	-	ADJ
ftr-376	766	13	dispute	dispute	ADJ
ftr-376	766	14	provisions	provision	NOUN
ftr-376	766	15	see	see	VERB
ftr-376	766	16	park	park	NOUN
ftr-376	766	17	&	&	CCONJ
ftr-376	766	18	tillinghast	tillinghast	ADJ
ftr-376	766	19	,	,	PUNCT
ftr-376	766	20	supra	supra	PROPN
ftr-376	766	21	note	note	NOUN
ftr-376	766	22	8	8	NUM
ftr-376	766	23	.	.	X
ftr-376	767	1	119	119	NUM
ftr-376	767	2	.	.	PUNCT
ftr-376	768	1	see	see	VERB
ftr-376	768	2	infra	infra	NOUN
ftr-376	768	3	note	note	VERB
ftr-376	768	4	137	137	NUM
ftr-376	768	5	.	.	PUNCT
ftr-376	769	1	120	120	NUM
ftr-376	769	2	.	.	PUNCT
ftr-376	770	1	see	see	VERB
ftr-376	770	2	andre	andre	PROPN
ftr-376	770	3	p.	p.	PROPN
ftr-376	770	4	fogarasi	fogarasi	PROPN
ftr-376	770	5	,	,	PUNCT
ftr-376	770	6	et	et	PROPN
ftr-376	770	7	al	al	PROPN
ftr-376	770	8	.	.	PROPN
ftr-376	770	9	,	,	PUNCT
ftr-376	770	10	use	use	NOUN
ftr-376	770	11	of	of	ADP
ftr-376	770	12	international	international	ADJ
ftr-376	770	13	arbitration	arbitration	NOUN
ftr-376	770	14	to	to	PART
ftr-376	770	15	resolve	resolve	VERB
ftr-376	770	16	double	double	ADJ
ftr-376	770	17	taxation	taxation	NOUN
ftr-376	770	18	cases	case	NOUN
ftr-376	770	19	,	,	PUNCT
ftr-376	770	20	18	18	NUM
ftr-376	770	21	tax	tax	NOUN
ftr-376	770	22	mgmt	mgmt	NOUN
ftr-376	770	23	.	.	PUNCT
ftr-376	771	1	int’l	int’l	PRON
ftr-376	771	2	j.	j.	PROPN
ftr-376	771	3	319	319	PROPN
ftr-376	771	4	(	(	PUNCT
ftr-376	771	5	aug	aug	PROPN
ftr-376	771	6	.	.	PROPN
ftr-376	771	7	11	11	NUM
ftr-376	771	8	,	,	PUNCT
ftr-376	771	9	1989	1989	NUM
ftr-376	771	10	)	)	PUNCT
ftr-376	771	11	.	.	PUNCT
ftr-376	772	1	121	121	NUM
ftr-376	772	2	.	.	PUNCT
ftr-376	773	1	i	i	PRON
ftr-376	773	2	d.	d.	PROPN
ftr-376	773	3	at	at	ADP
ftr-376	773	4	320	320	NUM
ftr-376	773	5	,	,	PUNCT
ftr-376	773	6	citing	cite	VERB
ftr-376	773	7	joseph	joseph	PROPN
ftr-376	773	8	h.	h.	PROPN
ftr-376	773	9	guttentag	guttentag	PROPN
ftr-376	773	10	and	and	CCONJ
ftr-376	773	11	ann	ann	PROPN
ftr-376	773	12	e.	e.	PROPN
ftr-376	773	13	misback	misback	PROPN
ftr-376	773	14	,	,	PUNCT
ftr-376	773	15	resolving	resolve	VERB
ftr-376	773	16	tax	tax	NOUN
ftr-376	773	17	treaty	treaty	NOUN
ftr-376	773	18	issues	issue	NOUN
ftr-376	773	19	:	:	PUNCT
ftr-376	773	20	a	a	DET
ftr-376	773	21	novel	novel	ADJ
ftr-376	773	22	solution	solution	NOUN
ftr-376	773	23	,	,	PUNCT
ftr-376	773	24	bull	bull	NOUN
ftr-376	773	25	.	.	PUNCT
ftr-376	774	1	for	for	ADP
ftr-376	774	2	int’l	int’l	NUM
ftr-376	774	3	fiscal	fiscal	ADJ
ftr-376	774	4	documentation	documentation	NOUN
ftr-376	774	5	(	(	PUNCT
ftr-376	774	6	1986	1986	NUM
ftr-376	774	7	)	)	PUNCT
ftr-376	774	8	.	.	PUNCT
ftr-376	775	1	2009	2009	NUM
ftr-376	775	2	]	]	PUNCT
ftr-376	775	3	mandatory	mandatory	ADJ
ftr-376	775	4	arbitration	arbitration	NOUN
ftr-376	775	5	of	of	ADP
ftr-376	775	6	international	international	ADJ
ftr-376	775	7	tax	tax	NOUN
ftr-376	775	8	disputes	dispute	NOUN
ftr-376	775	9	743	743	NUM
ftr-376	775	10	do	do	VERB
ftr-376	775	11	the	the	DET
ftr-376	775	12	recent	recent	ADJ
ftr-376	775	13	ratifications	ratification	NOUN
ftr-376	775	14	of	of	ADP
ftr-376	775	15	the	the	DET
ftr-376	775	16	protocols	protocol	NOUN
ftr-376	775	17	to	to	ADP
ftr-376	775	18	the	the	DET
ftr-376	775	19	itts	itt	NOUN
ftr-376	775	20	with	with	ADP
ftr-376	775	21	germany	germany	PROPN
ftr-376	775	22	,	,	PUNCT
ftr-376	775	23	belgium	belgium	PROPN
ftr-376	775	24	,	,	PUNCT
ftr-376	775	25	canada	canada	PROPN
ftr-376	775	26	and	and	CCONJ
ftr-376	775	27	france	france	PROPN
ftr-376	775	28	,	,	PUNCT
ftr-376	775	29	in	in	ADP
ftr-376	775	30	which	which	PRON
ftr-376	775	31	mandatory	mandatory	ADJ
ftr-376	775	32	and	and	CCONJ
ftr-376	775	33	binding	bind	VERB
ftr-376	775	34	arbitration	arbitration	NOUN
ftr-376	775	35	provisions	provision	NOUN
ftr-376	775	36	have	have	AUX
ftr-376	775	37	been	be	AUX
ftr-376	775	38	introduced	introduce	VERB
ftr-376	775	39	,	,	PUNCT
ftr-376	775	40	indicate	indicate	VERB
ftr-376	775	41	a	a	DET
ftr-376	775	42	policy	policy	NOUN
ftr-376	775	43	change	change	NOUN
ftr-376	775	44	?	?	PUNCT
ftr-376	776	1	and	and	CCONJ
ftr-376	776	2	if	if	SCONJ
ftr-376	776	3	yes	yes	INTJ
ftr-376	776	4	,	,	PUNCT
ftr-376	776	5	to	to	ADP
ftr-376	776	6	what	what	DET
ftr-376	776	7	extent	extent	NOUN
ftr-376	776	8	is	be	AUX
ftr-376	776	9	the	the	DET
ftr-376	776	10	u.s	u.s	PROPN
ftr-376	776	11	.	.	PROPN
ftr-376	776	12	willing	willing	ADJ
ftr-376	776	13	to	to	PART
ftr-376	776	14	implement	implement	VERB
ftr-376	776	15	this	this	DET
ftr-376	776	16	policy	policy	NOUN
ftr-376	776	17	,	,	PUNCT
ftr-376	776	18	what	what	DET
ftr-376	776	19	method	method	NOUN
ftr-376	776	20	of	of	ADP
ftr-376	776	21	arbitration	arbitration	NOUN
ftr-376	776	22	will	will	AUX
ftr-376	776	23	be	be	AUX
ftr-376	776	24	favored	favor	VERB
ftr-376	776	25	,	,	PUNCT
ftr-376	776	26	is	be	AUX
ftr-376	776	27	the	the	DET
ftr-376	776	28	referral	referral	NOUN
ftr-376	776	29	to	to	ADP
ftr-376	776	30	arbitration	arbitration	NOUN
ftr-376	776	31	in	in	ADP
ftr-376	776	32	fact	fact	NOUN
ftr-376	776	33	guaranteed	guarantee	VERB
ftr-376	776	34	and	and	CCONJ
ftr-376	776	35	how	how	SCONJ
ftr-376	776	36	will	will	AUX
ftr-376	776	37	the	the	DET
ftr-376	776	38	proposed	propose	VERB
ftr-376	776	39	provisions	provision	NOUN
ftr-376	776	40	operate	operate	VERB
ftr-376	776	41	?	?	PUNCT
ftr-376	777	1	b.	b.	PROPN
ftr-376	777	2	historical	historical	ADJ
ftr-376	777	3	background	background	NOUN
ftr-376	777	4	it	it	PRON
ftr-376	777	5	is	be	AUX
ftr-376	777	6	not	not	PART
ftr-376	777	7	a	a	DET
ftr-376	777	8	secret	secret	NOUN
ftr-376	777	9	that	that	SCONJ
ftr-376	777	10	the	the	PRON
ftr-376	777	11	unites	unite	VERB
ftr-376	777	12	states	state	NOUN
ftr-376	777	13	,	,	PUNCT
ftr-376	777	14	as	as	ADP
ftr-376	777	15	other	other	ADJ
ftr-376	777	16	countries	country	NOUN
ftr-376	777	17	,	,	PUNCT
ftr-376	777	18	has	have	AUX
ftr-376	777	19	opposed	oppose	VERB
ftr-376	777	20	the	the	DET
ftr-376	777	21	inclusion	inclusion	NOUN
ftr-376	777	22	of	of	ADP
ftr-376	777	23	mandatory	mandatory	ADJ
ftr-376	777	24	arbitration	arbitration	NOUN
ftr-376	777	25	in	in	ADP
ftr-376	777	26	its	its	PRON
ftr-376	777	27	itt	itt	ADJ
ftr-376	777	28	network	network	NOUN
ftr-376	777	29	.	.	PUNCT
ftr-376	778	1	this	this	PRON
ftr-376	778	2	was	be	AUX
ftr-376	778	3	the	the	DET
ftr-376	778	4	position	position	NOUN
ftr-376	778	5	of	of	ADP
ftr-376	778	6	the	the	DET
ftr-376	778	7	national	national	ADJ
ftr-376	778	8	reporters	reporter	NOUN
ftr-376	778	9	of	of	ADP
ftr-376	778	10	the	the	DET
ftr-376	778	11	united	united	PROPN
ftr-376	778	12	states	states	PROPN
ftr-376	778	13	presented	present	VERB
ftr-376	778	14	in	in	ADP
ftr-376	778	15	the	the	DET
ftr-376	778	16	1981	1981	NUM
ftr-376	778	17	conference	conference	NOUN
ftr-376	778	18	of	of	ADP
ftr-376	778	19	the	the	DET
ftr-376	778	20	international	international	ADJ
ftr-376	778	21	fiscal	fiscal	ADJ
ftr-376	778	22	association.122	association.122	NOUN
ftr-376	778	23	the	the	DET
ftr-376	778	24	previous	previous	ADJ
ftr-376	778	25	voluntary	voluntary	ADJ
ftr-376	778	26	arbitration	arbitration	NOUN
ftr-376	778	27	provision	provision	NOUN
ftr-376	778	28	in	in	ADP
ftr-376	778	29	the	the	DET
ftr-376	778	30	itt	itt	NOUN
ftr-376	778	31	with	with	ADP
ftr-376	778	32	germany	germany	PROPN
ftr-376	778	33	was	be	AUX
ftr-376	778	34	advanced	advance	VERB
ftr-376	778	35	by	by	ADP
ftr-376	778	36	the	the	DET
ftr-376	778	37	german	german	ADJ
ftr-376	778	38	government	government	NOUN
ftr-376	778	39	and	and	CCONJ
ftr-376	778	40	therefore	therefore	ADV
ftr-376	778	41	some	some	DET
ftr-376	778	42	scholars	scholar	NOUN
ftr-376	778	43	have	have	AUX
ftr-376	778	44	doubted	doubt	VERB
ftr-376	778	45	this	this	PRON
ftr-376	778	46	indicated	indicate	VERB
ftr-376	778	47	a	a	DET
ftr-376	778	48	policy	policy	NOUN
ftr-376	778	49	decision	decision	NOUN
ftr-376	778	50	from	from	ADP
ftr-376	778	51	a	a	DET
ftr-376	778	52	u.s	u.s	PROPN
ftr-376	778	53	.	.	PROPN
ftr-376	778	54	perspective.123	perspective.123	NOUN
ftr-376	778	55	during	during	ADP
ftr-376	778	56	the	the	DET
ftr-376	778	57	discussions	discussion	NOUN
ftr-376	778	58	for	for	ADP
ftr-376	778	59	the	the	DET
ftr-376	778	60	inclusion	inclusion	NOUN
ftr-376	778	61	of	of	ADP
ftr-376	778	62	a	a	DET
ftr-376	778	63	voluntary	voluntary	ADJ
ftr-376	778	64	arbitration	arbitration	NOUN
ftr-376	778	65	provision	provision	NOUN
ftr-376	778	66	in	in	ADP
ftr-376	778	67	the	the	DET
ftr-376	778	68	canada	canada	PROPN
ftr-376	778	69	-	-	PUNCT
ftr-376	778	70	u.s	u.s	PROPN
ftr-376	778	71	.	.	PROPN
ftr-376	778	72	itt	itt	PROPN
ftr-376	778	73	,	,	PUNCT
ftr-376	778	74	it	it	PRON
ftr-376	778	75	was	be	AUX
ftr-376	778	76	clarified	clarify	VERB
ftr-376	778	77	in	in	ADP
ftr-376	778	78	the	the	DET
ftr-376	778	79	122	122	NUM
ftr-376	778	80	.	.	PUNCT
ftr-376	779	1	see	see	VERB
ftr-376	779	2	koch	koch	PROPN
ftr-376	779	3	,	,	PUNCT
ftr-376	779	4	supra	supra	PROPN
ftr-376	779	5	note	note	PROPN
ftr-376	779	6	8	8	NUM
ftr-376	779	7	,	,	PUNCT
ftr-376	779	8	at	at	ADP
ftr-376	779	9	279	279	NUM
ftr-376	779	10	:	:	PUNCT
ftr-376	779	11	it	it	PRON
ftr-376	779	12	is	be	AUX
ftr-376	779	13	understood	understand	VERB
ftr-376	779	14	that	that	SCONJ
ftr-376	779	15	the	the	DET
ftr-376	779	16	irs	irs	PROPN
ftr-376	779	17	does	do	AUX
ftr-376	779	18	not	not	PART
ftr-376	779	19	favor	favor	VERB
ftr-376	779	20	arbitration	arbitration	NOUN
ftr-376	779	21	,	,	PUNCT
ftr-376	779	22	as	as	SCONJ
ftr-376	779	23	it	it	PRON
ftr-376	779	24	believes	believe	VERB
ftr-376	779	25	that	that	SCONJ
ftr-376	779	26	the	the	DET
ftr-376	779	27	mutual	mutual	ADJ
ftr-376	779	28	agreement	agreement	NOUN
ftr-376	779	29	article	article	NOUN
ftr-376	779	30	will	will	AUX
ftr-376	779	31	work	work	VERB
ftr-376	779	32	better	well	ADV
ftr-376	779	33	if	if	SCONJ
ftr-376	779	34	it	it	PRON
ftr-376	779	35	continues	continue	VERB
ftr-376	779	36	to	to	PART
ftr-376	779	37	represent	represent	VERB
ftr-376	779	38	the	the	DET
ftr-376	779	39	us	us	PROPN
ftr-376	779	40	.	.	PUNCT
ftr-376	780	1	since	since	SCONJ
ftr-376	780	2	there	there	PRON
ftr-376	780	3	are	be	VERB
ftr-376	780	4	many	many	ADJ
ftr-376	780	5	factors	factor	NOUN
ftr-376	780	6	involved	involve	VERB
ftr-376	780	7	in	in	ADP
ftr-376	780	8	the	the	DET
ftr-376	780	9	resolution	resolution	NOUN
ftr-376	780	10	of	of	ADP
ftr-376	780	11	mutual	mutual	ADJ
ftr-376	780	12	agreement	agreement	NOUN
ftr-376	780	13	cases	case	NOUN
ftr-376	780	14	,	,	PUNCT
ftr-376	780	15	arbitration	arbitration	NOUN
ftr-376	780	16	would	would	AUX
ftr-376	780	17	prevent	prevent	VERB
ftr-376	780	18	the	the	DET
ftr-376	780	19	consideration	consideration	NOUN
ftr-376	780	20	of	of	ADP
ftr-376	780	21	all	all	DET
ftr-376	780	22	these	these	DET
ftr-376	780	23	factors	factor	NOUN
ftr-376	780	24	and	and	CCONJ
ftr-376	780	25	the	the	DET
ftr-376	780	26	development	development	NOUN
ftr-376	780	27	of	of	ADP
ftr-376	780	28	the	the	DET
ftr-376	780	29	bilateral	bilateral	ADJ
ftr-376	780	30	rapport	rapport	NOUN
ftr-376	780	31	that	that	PRON
ftr-376	780	32	has	have	AUX
ftr-376	780	33	been	be	AUX
ftr-376	780	34	so	so	ADV
ftr-376	780	35	important	important	ADJ
ftr-376	780	36	in	in	ADP
ftr-376	780	37	the	the	DET
ftr-376	780	38	resolution	resolution	NOUN
ftr-376	780	39	of	of	ADP
ftr-376	780	40	cases	case	NOUN
ftr-376	780	41	until	until	ADP
ftr-376	780	42	now	now	ADV
ftr-376	780	43	.	.	PUNCT
ftr-376	781	1	see	see	VERB
ftr-376	781	2	also	also	ADV
ftr-376	781	3	oecd	oecd	PROPN
ftr-376	781	4	,	,	PUNCT
ftr-376	781	5	transfer	transfer	NOUN
ftr-376	781	6	pricing	pricing	NOUN
ftr-376	781	7	and	and	CCONJ
ftr-376	781	8	multinational	multinational	ADJ
ftr-376	781	9	enterprises	enterprise	NOUN
ftr-376	781	10	:	:	PUNCT
ftr-376	781	11	three	three	NUM
ftr-376	781	12	taxation	taxation	NOUN
ftr-376	781	13	issues	issue	NOUN
ftr-376	781	14	,	,	PUNCT
ftr-376	781	15	supra	supra	PROPN
ftr-376	781	16	note	note	PROPN
ftr-376	781	17	8	8	NUM
ftr-376	781	18	,	,	PUNCT
ftr-376	781	19	for	for	ADP
ftr-376	781	20	the	the	DET
ftr-376	781	21	oecd	oecd	PROPN
ftr-376	781	22	position	position	NOUN
ftr-376	781	23	at	at	ADP
ftr-376	781	24	that	that	DET
ftr-376	781	25	time	time	NOUN
ftr-376	781	26	.	.	PUNCT
ftr-376	782	1	see	see	VERB
ftr-376	782	2	also	also	ADV
ftr-376	782	3	forgarasi	forgarasi	PROPN
ftr-376	782	4	,	,	PUNCT
ftr-376	782	5	supra	supra	PROPN
ftr-376	782	6	note	note	NOUN
ftr-376	782	7	120	120	NUM
ftr-376	782	8	,	,	PUNCT
ftr-376	782	9	at	at	ADP
ftr-376	782	10	321	321	NUM
ftr-376	782	11	:	:	PUNCT
ftr-376	782	12	“	"	PUNCT
ftr-376	782	13	we	we	PRON
ftr-376	782	14	understand	understand	VERB
ftr-376	782	15	that	that	SCONJ
ftr-376	782	16	the	the	DET
ftr-376	782	17	irs	irs	PROPN
ftr-376	782	18	and	and	CCONJ
ftr-376	782	19	treasury	treasury	PROPN
ftr-376	782	20	representatives	representative	NOUN
ftr-376	782	21	to	to	ADP
ftr-376	782	22	the	the	DET
ftr-376	782	23	oecd	oecd	NOUN
ftr-376	782	24	were	be	AUX
ftr-376	782	25	reluctant	reluctant	ADJ
ftr-376	782	26	to	to	PART
ftr-376	782	27	accept	accept	VERB
ftr-376	782	28	the	the	DET
ftr-376	782	29	principles	principle	NOUN
ftr-376	782	30	of	of	ADP
ftr-376	782	31	arbitration	arbitration	NOUN
ftr-376	782	32	to	to	PART
ftr-376	782	33	resolve	resolve	VERB
ftr-376	782	34	double	double	ADJ
ftr-376	782	35	taxation	taxation	NOUN
ftr-376	782	36	cases	case	NOUN
ftr-376	782	37	,	,	PUNCT
ftr-376	782	38	feeling	feel	VERB
ftr-376	782	39	that	that	SCONJ
ftr-376	782	40	such	such	DET
ftr-376	782	41	a	a	DET
ftr-376	782	42	procedure	procedure	NOUN
ftr-376	782	43	would	would	AUX
ftr-376	782	44	,	,	PUNCT
ftr-376	782	45	in	in	ADP
ftr-376	782	46	effect	effect	NOUN
ftr-376	782	47	,	,	PUNCT
ftr-376	782	48	be	be	AUX
ftr-376	782	49	ceding	cede	VERB
ftr-376	782	50	the	the	DET
ftr-376	782	51	u.s	u.s	PROPN
ftr-376	782	52	.	.	PROPN
ftr-376	782	53	government	government	NOUN
ftr-376	782	54	’s	’s	PART
ftr-376	782	55	right	right	NOUN
ftr-376	782	56	to	to	PART
ftr-376	782	57	determine	determine	VERB
ftr-376	782	58	and	and	CCONJ
ftr-376	782	59	assess	assess	VERB
ftr-376	782	60	its	its	PRON
ftr-376	782	61	taxes	taxis	NOUN
ftr-376	782	62	.	.	PUNCT
ftr-376	782	63	”	"	PUNCT
ftr-376	783	1	123	123	NUM
ftr-376	783	2	.	.	PUNCT
ftr-376	784	1	see	see	VERB
ftr-376	784	2	mark	mark	PROPN
ftr-376	784	3	k.	k.	PROPN
ftr-376	784	4	beams	beam	NOUN
ftr-376	784	5	,	,	PUNCT
ftr-376	784	6	obtaining	obtain	VERB
ftr-376	784	7	relief	relief	NOUN
ftr-376	784	8	through	through	ADP
ftr-376	784	9	competent	competent	ADJ
ftr-376	784	10	authority	authority	NOUN
ftr-376	784	11	procedures	procedure	NOUN
ftr-376	784	12	and	and	CCONJ
ftr-376	784	13	treaty	treaty	NOUN
ftr-376	784	14	exchange	exchange	NOUN
ftr-376	784	15	of	of	ADP
ftr-376	784	16	tax	tax	NOUN
ftr-376	784	17	information	information	NOUN
ftr-376	784	18	–	–	PUNCT
ftr-376	784	19	the	the	DET
ftr-376	784	20	us	us	PROPN
ftr-376	784	21	approach	approach	NOUN
ftr-376	784	22	,	,	PUNCT
ftr-376	784	23	46	46	NUM
ftr-376	784	24	bull	bull	NOUN
ftr-376	784	25	.	.	PUNCT
ftr-376	785	1	for	for	ADP
ftr-376	785	2	int’l	int’l	NUM
ftr-376	785	3	fiscal	fiscal	ADJ
ftr-376	785	4	documentation	documentation	NOUN
ftr-376	785	5	,	,	PUNCT
ftr-376	785	6	119	119	NUM
ftr-376	785	7	(	(	PUNCT
ftr-376	785	8	1992	1992	NUM
ftr-376	785	9	)	)	PUNCT
ftr-376	785	10	at	at	ADP
ftr-376	785	11	121	121	NUM
ftr-376	785	12	,	,	PUNCT
ftr-376	785	13	addressing	address	VERB
ftr-376	785	14	the	the	DET
ftr-376	785	15	then	then	ADV
ftr-376	785	16	recently	recently	ADV
ftr-376	785	17	ratified	ratify	VERB
ftr-376	785	18	treaty	treaty	NOUN
ftr-376	785	19	with	with	ADP
ftr-376	785	20	germany	germany	PROPN
ftr-376	785	21	with	with	ADP
ftr-376	785	22	the	the	DET
ftr-376	785	23	earlier	early	ADJ
ftr-376	785	24	version	version	NOUN
ftr-376	785	25	of	of	ADP
ftr-376	785	26	the	the	DET
ftr-376	785	27	voluntary	voluntary	ADJ
ftr-376	785	28	arbitration	arbitration	NOUN
ftr-376	785	29	provision	provision	NOUN
ftr-376	785	30	,	,	PUNCT
ftr-376	785	31	because	because	SCONJ
ftr-376	785	32	the	the	DET
ftr-376	785	33	german	german	ADJ
ftr-376	785	34	government	government	NOUN
ftr-376	785	35	advanced	advance	VERB
ftr-376	785	36	this	this	DET
ftr-376	785	37	concept	concept	NOUN
ftr-376	785	38	,	,	PUNCT
ftr-376	785	39	it	it	PRON
ftr-376	785	40	is	be	AUX
ftr-376	785	41	not	not	PART
ftr-376	785	42	clear	clear	ADJ
ftr-376	785	43	the	the	DET
ftr-376	785	44	extent	extent	NOUN
ftr-376	785	45	to	to	PART
ftr-376	785	46	which	which	PRON
ftr-376	785	47	it	it	PRON
ftr-376	785	48	represents	represent	VERB
ftr-376	785	49	the	the	DET
ftr-376	785	50	current	current	ADJ
ftr-376	785	51	treaty	treaty	NOUN
ftr-376	785	52	policy	policy	NOUN
ftr-376	785	53	of	of	ADP
ftr-376	785	54	the	the	DET
ftr-376	785	55	united	united	PROPN
ftr-376	785	56	states	states	PROPN
ftr-376	785	57	,	,	PUNCT
ftr-376	785	58	and	and	CCONJ
ftr-376	785	59	it	it	PRON
ftr-376	785	60	is	be	AUX
ftr-376	785	61	therefore	therefore	ADV
ftr-376	785	62	unclear	unclear	ADJ
ftr-376	785	63	whether	whether	SCONJ
ftr-376	785	64	this	this	DET
ftr-376	785	65	provision	provision	NOUN
ftr-376	785	66	will	will	AUX
ftr-376	785	67	appear	appear	VERB
ftr-376	785	68	in	in	ADP
ftr-376	785	69	future	future	ADJ
ftr-376	785	70	u.s	u.s	PROPN
ftr-376	785	71	.	.	PROPN
ftr-376	785	72	treaties	treaty	NOUN
ftr-376	785	73	;	;	PUNCT
ftr-376	785	74	indeed	indeed	ADV
ftr-376	785	75	some	some	DET
ftr-376	785	76	more	more	ADV
ftr-376	785	77	recent	recent	ADJ
ftr-376	785	78	treaties	treaty	NOUN
ftr-376	785	79	have	have	AUX
ftr-376	785	80	appeared	appear	VERB
ftr-376	785	81	that	that	PRON
ftr-376	785	82	contain	contain	VERB
ftr-376	785	83	no	no	DET
ftr-376	785	84	arbitration	arbitration	NOUN
ftr-376	785	85	provision	provision	NOUN
ftr-376	785	86	.	.	PUNCT
ftr-376	786	1	for	for	ADP
ftr-376	786	2	a	a	DET
ftr-376	786	3	different	different	ADJ
ftr-376	786	4	opinion	opinion	NOUN
ftr-376	786	5	,	,	PUNCT
ftr-376	786	6	see	see	VERB
ftr-376	786	7	forgarasi	forgarasi	PROPN
ftr-376	786	8	,	,	PUNCT
ftr-376	786	9	supra	supra	PROPN
ftr-376	786	10	note	note	NOUN
ftr-376	786	11	119	119	NUM
ftr-376	786	12	at	at	ADP
ftr-376	786	13	321	321	NUM
ftr-376	786	14	:	:	PUNCT
ftr-376	786	15	“	"	PUNCT
ftr-376	786	16	the	the	DET
ftr-376	786	17	acceptance	acceptance	NOUN
ftr-376	786	18	of	of	ADP
ftr-376	786	19	the	the	DET
ftr-376	786	20	arbitration	arbitration	NOUN
ftr-376	786	21	provision	provision	NOUN
ftr-376	786	22	in	in	ADP
ftr-376	786	23	the	the	DET
ftr-376	786	24	proposed	propose	VERB
ftr-376	786	25	u.s.-german	u.s.-german	NOUN
ftr-376	786	26	income	income	PROPN
ftr-376	786	27	tax	tax	PROPN
ftr-376	786	28	treaty	treaty	NOUN
ftr-376	786	29	indicates	indicate	VERB
ftr-376	786	30	a	a	DET
ftr-376	786	31	change	change	NOUN
ftr-376	786	32	in	in	ADP
ftr-376	786	33	view	view	NOUN
ftr-376	786	34	,	,	PUNCT
ftr-376	786	35	at	at	ADP
ftr-376	786	36	least	least	ADJ
ftr-376	786	37	by	by	ADP
ftr-376	786	38	the	the	DET
ftr-376	786	39	treasury	treasury	PROPN
ftr-376	786	40	department	department	PROPN
ftr-376	786	41	negotiators	negotiator	NOUN
ftr-376	786	42	.	.	PUNCT
ftr-376	786	43	”	"	PUNCT
ftr-376	787	1	744	744	NUM
ftr-376	787	2	florida	florida	PROPN
ftr-376	787	3	tax	tax	NOUN
ftr-376	787	4	review	review	NOUN
ftr-376	787	5	[	[	X
ftr-376	787	6	vol	vol	NOUN
ftr-376	787	7	.	.	PUNCT
ftr-376	787	8	9:8	9:8	NUM
ftr-376	787	9	explanation	explanation	NOUN
ftr-376	787	10	of	of	ADP
ftr-376	787	11	the	the	DET
ftr-376	787	12	proposed	propose	VERB
ftr-376	787	13	protocol	protocol	NOUN
ftr-376	787	14	to	to	ADP
ftr-376	787	15	the	the	DET
ftr-376	787	16	itt	itt	ADJ
ftr-376	787	17	,	,	PUNCT
ftr-376	787	18	prepared	prepare	VERB
ftr-376	787	19	by	by	ADP
ftr-376	787	20	the	the	DET
ftr-376	787	21	joint	joint	ADJ
ftr-376	787	22	committee	committee	NOUN
ftr-376	787	23	on	on	ADP
ftr-376	787	24	taxation	taxation	NOUN
ftr-376	787	25	,	,	PUNCT
ftr-376	787	26	that	that	SCONJ
ftr-376	787	27	the	the	DET
ftr-376	787	28	application	application	NOUN
ftr-376	787	29	of	of	ADP
ftr-376	787	30	this	this	DET
ftr-376	787	31	provision	provision	NOUN
ftr-376	787	32	was	be	AUX
ftr-376	787	33	limited.124	limited.124	NOUN
ftr-376	787	34	this	this	DET
ftr-376	787	35	approach	approach	NOUN
ftr-376	787	36	was	be	AUX
ftr-376	787	37	the	the	DET
ftr-376	787	38	united	united	PROPN
ftr-376	787	39	states	states	PROPN
ftr-376	787	40	’	'	PUNCT
ftr-376	787	41	position	position	NOUN
ftr-376	787	42	with	with	ADP
ftr-376	787	43	other	other	ADJ
ftr-376	787	44	treaty	treaty	NOUN
ftr-376	787	45	partners	partner	NOUN
ftr-376	787	46	where	where	SCONJ
ftr-376	787	47	voluntary	voluntary	ADJ
ftr-376	787	48	arbitration	arbitration	NOUN
ftr-376	787	49	provisions	provision	NOUN
ftr-376	787	50	were	be	AUX
ftr-376	787	51	adopted.125	adopted.125	ADJ
ftr-376	787	52	hesitancy	hesitancy	NOUN
ftr-376	787	53	toward	toward	ADP
ftr-376	787	54	mandatory	mandatory	ADJ
ftr-376	787	55	arbitration	arbitration	NOUN
ftr-376	787	56	continued	continue	VERB
ftr-376	787	57	to	to	PART
ftr-376	787	58	persist	persist	VERB
ftr-376	787	59	.	.	PUNCT
ftr-376	788	1	in	in	ADP
ftr-376	788	2	an	an	DET
ftr-376	788	3	annual	annual	ADJ
ftr-376	788	4	meeting	meeting	NOUN
ftr-376	788	5	of	of	ADP
ftr-376	788	6	the	the	DET
ftr-376	788	7	federal	federal	ADJ
ftr-376	788	8	bar	bar	PROPN
ftr-376	788	9	association	association	NOUN
ftr-376	788	10	tax	tax	NOUN
ftr-376	788	11	section	section	NOUN
ftr-376	788	12	in	in	ADP
ftr-376	788	13	march	march	PROPN
ftr-376	788	14	1996	1996	NUM
ftr-376	788	15	,	,	PUNCT
ftr-376	788	16	devoted	devote	VERB
ftr-376	788	17	to	to	ADP
ftr-376	788	18	the	the	DET
ftr-376	788	19	competent	competent	ADJ
ftr-376	788	20	authority	authority	NOUN
ftr-376	788	21	process	process	NOUN
ftr-376	788	22	,	,	PUNCT
ftr-376	788	23	irs	irs	PROPN
ftr-376	788	24	assistant	assistant	NOUN
ftr-376	788	25	commissioner	commissioner	NOUN
ftr-376	788	26	for	for	ADP
ftr-376	788	27	international	international	ADJ
ftr-376	788	28	tax	tax	NOUN
ftr-376	788	29	matters	matter	NOUN
ftr-376	788	30	,	,	PUNCT
ftr-376	788	31	mr	mr	PROPN
ftr-376	788	32	.	.	PROPN
ftr-376	788	33	john	john	PROPN
ftr-376	788	34	lyons	lyons	PROPN
ftr-376	788	35	,	,	PUNCT
ftr-376	788	36	noted	note	VERB
ftr-376	788	37	that	that	SCONJ
ftr-376	788	38	arbitration	arbitration	NOUN
ftr-376	788	39	procedures	procedure	NOUN
ftr-376	788	40	are	be	AUX
ftr-376	788	41	interesting	interesting	ADJ
ftr-376	788	42	concepts	concept	NOUN
ftr-376	788	43	,	,	PUNCT
ftr-376	788	44	but	but	CCONJ
ftr-376	788	45	he	he	PRON
ftr-376	788	46	cautioned	caution	VERB
ftr-376	788	47	against	against	ADP
ftr-376	788	48	putting	put	VERB
ftr-376	788	49	too	too	ADV
ftr-376	788	50	much	much	ADJ
ftr-376	788	51	hope	hope	NOUN
ftr-376	788	52	in	in	ADP
ftr-376	788	53	the	the	DET
ftr-376	788	54	arbitration	arbitration	NOUN
ftr-376	788	55	process	process	NOUN
ftr-376	788	56	.	.	PUNCT
ftr-376	789	1	he	he	PRON
ftr-376	789	2	concluded	conclude	VERB
ftr-376	789	3	,	,	PUNCT
ftr-376	789	4	based	base	VERB
ftr-376	789	5	on	on	ADP
ftr-376	789	6	u.s	u.s	PROPN
ftr-376	789	7	.	.	PROPN
ftr-376	789	8	experience	experience	NOUN
ftr-376	789	9	,	,	PUNCT
ftr-376	789	10	that	that	SCONJ
ftr-376	789	11	even	even	ADV
ftr-376	789	12	agreeing	agree	VERB
ftr-376	789	13	to	to	ADP
ftr-376	789	14	the	the	DET
ftr-376	789	15	architecture	architecture	NOUN
ftr-376	789	16	for	for	ADP
ftr-376	789	17	arbitration	arbitration	NOUN
ftr-376	789	18	takes	take	VERB
ftr-376	789	19	an	an	DET
ftr-376	789	20	exceedingly	exceedingly	ADV
ftr-376	789	21	long	long	ADJ
ftr-376	789	22	and	and	CCONJ
ftr-376	789	23	difficult	difficult	ADJ
ftr-376	789	24	period	period	NOUN
ftr-376	789	25	of	of	ADP
ftr-376	789	26	time.126	time.126	NOUN
ftr-376	789	27	this	this	PRON
ftr-376	789	28	was	be	AUX
ftr-376	789	29	also	also	ADV
ftr-376	789	30	the	the	DET
ftr-376	789	31	notion	notion	NOUN
ftr-376	789	32	at	at	ADP
ftr-376	789	33	the	the	DET
ftr-376	789	34	aba	aba	PROPN
ftr-376	789	35	tax	tax	NOUN
ftr-376	789	36	section	section	NOUN
ftr-376	789	37	meeting	meeting	NOUN
ftr-376	789	38	that	that	PRON
ftr-376	789	39	took	take	VERB
ftr-376	789	40	place	place	NOUN
ftr-376	789	41	on	on	ADP
ftr-376	789	42	may	may	PROPN
ftr-376	789	43	10	10	NUM
ftr-376	789	44	,	,	PUNCT
ftr-376	789	45	1997.127	1997.127	NUM
ftr-376	789	46	the	the	DET
ftr-376	789	47	u.s	u.s	PROPN
ftr-376	789	48	.	.	PROPN
ftr-376	789	49	maintained	maintain	VERB
ftr-376	789	50	this	this	DET
ftr-376	789	51	124	124	NUM
ftr-376	789	52	.	.	PUNCT
ftr-376	790	1	see	see	VERB
ftr-376	790	2	staff	staff	NOUN
ftr-376	790	3	of	of	ADP
ftr-376	790	4	joint	joint	ADJ
ftr-376	790	5	comm	comm	NOUN
ftr-376	790	6	.	.	PUNCT
ftr-376	791	1	on	on	ADP
ftr-376	791	2	taxation	taxation	NOUN
ftr-376	791	3	,	,	PUNCT
ftr-376	791	4	explanation	explanation	NOUN
ftr-376	791	5	of	of	ADP
ftr-376	791	6	proposed	propose	VERB
ftr-376	791	7	protocol	protocol	NOUN
ftr-376	791	8	to	to	ADP
ftr-376	791	9	the	the	DET
ftr-376	791	10	income	income	NOUN
ftr-376	791	11	tax	tax	NOUN
ftr-376	791	12	treaty	treaty	NOUN
ftr-376	791	13	between	between	ADP
ftr-376	791	14	the	the	DET
ftr-376	791	15	united	united	PROPN
ftr-376	791	16	states	states	PROPN
ftr-376	791	17	and	and	CCONJ
ftr-376	791	18	canada	canada	PROPN
ftr-376	791	19	44	44	NUM
ftr-376	791	20	(	(	PUNCT
ftr-376	791	21	joint	joint	ADJ
ftr-376	791	22	comm	comm	NOUN
ftr-376	791	23	.	.	PUNCT
ftr-376	792	1	print	print	NOUN
ftr-376	792	2	(	(	PUNCT
ftr-376	792	3	1995	1995	NUM
ftr-376	792	4	)	)	PUNCT
ftr-376	792	5	,	,	PUNCT
ftr-376	792	6	available	available	ADJ
ftr-376	792	7	at	at	ADP
ftr-376	792	8	:	:	PUNCT
ftr-376	792	9	http://www.house.gov/jct/pubs_byyear_1995.html	http://www.house.gov/jct/pubs_byyear_1995.html	NUM
ftr-376	792	10	:	:	PUNCT
ftr-376	792	11	even	even	ADV
ftr-376	792	12	within	within	ADP
ftr-376	792	13	the	the	DET
ftr-376	792	14	bounds	bound	NOUN
ftr-376	792	15	of	of	ADP
ftr-376	792	16	the	the	DET
ftr-376	792	17	competent	competent	ADJ
ftr-376	792	18	authorities	authority	NOUN
ftr-376	792	19	’	'	PUNCT
ftr-376	792	20	decision	decision	NOUN
ftr-376	792	21	making	make	VERB
ftr-376	792	22	power	power	NOUN
ftr-376	792	23	,	,	PUNCT
ftr-376	792	24	there	there	PRON
ftr-376	792	25	likely	likely	ADV
ftr-376	792	26	would	would	AUX
ftr-376	792	27	be	be	AUX
ftr-376	792	28	issues	issue	NOUN
ftr-376	792	29	that	that	PRON
ftr-376	792	30	one	one	NUM
ftr-376	792	31	or	or	CCONJ
ftr-376	792	32	the	the	DET
ftr-376	792	33	other	other	ADJ
ftr-376	792	34	competent	competent	ADJ
ftr-376	792	35	authority	authority	NOUN
ftr-376	792	36	would	would	AUX
ftr-376	792	37	not	not	PART
ftr-376	792	38	agree	agree	VERB
ftr-376	792	39	to	to	PART
ftr-376	792	40	put	put	VERB
ftr-376	792	41	in	in	ADP
ftr-376	792	42	the	the	DET
ftr-376	792	43	hands	hand	NOUN
ftr-376	792	44	of	of	ADP
ftr-376	792	45	arbitrators	arbitrator	NOUN
ftr-376	792	46	.	.	PUNCT
ftr-376	793	1	consistent	consistent	ADJ
ftr-376	793	2	with	with	ADP
ftr-376	793	3	these	these	DET
ftr-376	793	4	principles	principle	NOUN
ftr-376	793	5	,	,	PUNCT
ftr-376	793	6	the	the	DET
ftr-376	793	7	technical	technical	ADJ
ftr-376	793	8	explanation	explanation	NOUN
ftr-376	793	9	expects	expect	VERB
ftr-376	793	10	that	that	SCONJ
ftr-376	793	11	the	the	DET
ftr-376	793	12	arbitration	arbitration	NOUN
ftr-376	793	13	procedures	procedure	NOUN
ftr-376	793	14	will	will	AUX
ftr-376	793	15	ensure	ensure	VERB
ftr-376	793	16	that	that	SCONJ
ftr-376	793	17	the	the	DET
ftr-376	793	18	competent	competent	ADJ
ftr-376	793	19	authorities	authority	NOUN
ftr-376	793	20	generally	generally	ADV
ftr-376	793	21	would	would	AUX
ftr-376	793	22	not	not	PART
ftr-376	793	23	accede	accede	VERB
ftr-376	793	24	to	to	PART
ftr-376	793	25	arbitration	arbitration	NOUN
ftr-376	793	26	with	with	ADP
ftr-376	793	27	respect	respect	NOUN
ftr-376	793	28	to	to	ADP
ftr-376	793	29	matters	matter	NOUN
ftr-376	793	30	concerning	concern	VERB
ftr-376	793	31	the	the	DET
ftr-376	793	32	tax	tax	NOUN
ftr-376	793	33	policy	policy	NOUN
ftr-376	793	34	or	or	CCONJ
ftr-376	793	35	domestic	domestic	ADJ
ftr-376	793	36	tax	tax	NOUN
ftr-376	793	37	law	law	NOUN
ftr-376	793	38	of	of	ADP
ftr-376	793	39	either	either	DET
ftr-376	793	40	treaty	treaty	NOUN
ftr-376	793	41	country	country	NOUN
ftr-376	793	42	.	.	PUNCT
ftr-376	794	1	125	125	NUM
ftr-376	794	2	.	.	PUNCT
ftr-376	795	1	see	see	VERB
ftr-376	795	2	robert	robert	PROPN
ftr-376	795	3	green	green	PROPN
ftr-376	795	4	,	,	PUNCT
ftr-376	795	5	antilegalistic	antilegalistic	ADJ
ftr-376	795	6	approaches	approach	NOUN
ftr-376	795	7	to	to	ADP
ftr-376	795	8	resolving	resolve	VERB
ftr-376	795	9	disputes	dispute	NOUN
ftr-376	795	10	between	between	ADP
ftr-376	795	11	governments	government	NOUN
ftr-376	795	12	:	:	PUNCT
ftr-376	795	13	a	a	DET
ftr-376	795	14	comparison	comparison	NOUN
ftr-376	795	15	of	of	ADP
ftr-376	795	16	the	the	DET
ftr-376	795	17	international	international	ADJ
ftr-376	795	18	tax	tax	NOUN
ftr-376	795	19	and	and	CCONJ
ftr-376	795	20	trade	trade	NOUN
ftr-376	795	21	regimes	regime	NOUN
ftr-376	795	22	,	,	PUNCT
ftr-376	795	23	23	23	NUM
ftr-376	795	24	yale	yale	PROPN
ftr-376	795	25	j.	j.	PROPN
ftr-376	795	26	int’l	int’l	PROPN
ftr-376	795	27	l.	l.	PROPN
ftr-376	795	28	79	79	NUM
ftr-376	795	29	,	,	PUNCT
ftr-376	795	30	101	101	NUM
ftr-376	795	31	(	(	PUNCT
ftr-376	795	32	1998	1998	NUM
ftr-376	795	33	)	)	PUNCT
ftr-376	795	34	and	and	CCONJ
ftr-376	795	35	references	reference	NOUN
ftr-376	795	36	thereafter	thereafter	ADV
ftr-376	795	37	.	.	PUNCT
ftr-376	796	1	he	he	PRON
ftr-376	796	2	states	state	VERB
ftr-376	796	3	that	that	SCONJ
ftr-376	796	4	:	:	PUNCT
ftr-376	796	5	arbitration	arbitration	NOUN
ftr-376	796	6	under	under	ADP
ftr-376	796	7	these	these	DET
ftr-376	796	8	u.s	u.s	PROPN
ftr-376	796	9	.	.	PROPN
ftr-376	796	10	treaties	treaty	NOUN
ftr-376	796	11	will	will	AUX
ftr-376	796	12	be	be	AUX
ftr-376	796	13	voluntary	voluntary	ADJ
ftr-376	796	14	,	,	PUNCT
ftr-376	796	15	occurring	occur	VERB
ftr-376	796	16	only	only	ADV
ftr-376	796	17	when	when	SCONJ
ftr-376	796	18	both	both	DET
ftr-376	796	19	governments	government	NOUN
ftr-376	796	20	and	and	CCONJ
ftr-376	796	21	the	the	DET
ftr-376	796	22	affected	affected	ADJ
ftr-376	796	23	taxpayer	taxpayer	NOUN
ftr-376	796	24	agree	agree	VERB
ftr-376	796	25	to	to	PART
ftr-376	796	26	submit	submit	VERB
ftr-376	796	27	the	the	DET
ftr-376	796	28	case	case	NOUN
ftr-376	796	29	and	and	CCONJ
ftr-376	796	30	to	to	PART
ftr-376	796	31	be	be	AUX
ftr-376	796	32	bound	bind	VERB
ftr-376	796	33	by	by	ADP
ftr-376	796	34	the	the	DET
ftr-376	796	35	award	award	NOUN
ftr-376	796	36	.	.	PUNCT
ftr-376	797	1	the	the	DET
ftr-376	797	2	united	united	PROPN
ftr-376	797	3	states	states	PROPN
ftr-376	797	4	,	,	PUNCT
ftr-376	797	5	germany	germany	PROPN
ftr-376	797	6	,	,	PUNCT
ftr-376	797	7	mexico	mexico	PROPN
ftr-376	797	8	,	,	PUNCT
ftr-376	797	9	and	and	CCONJ
ftr-376	797	10	the	the	DET
ftr-376	797	11	netherlands	netherlands	PROPN
ftr-376	797	12	have	have	AUX
ftr-376	797	13	further	far	ADV
ftr-376	797	14	stipulated	stipulate	VERB
ftr-376	797	15	that	that	SCONJ
ftr-376	797	16	they	they	PRON
ftr-376	797	17	generally	generally	ADV
ftr-376	797	18	will	will	AUX
ftr-376	797	19	not	not	PART
ftr-376	797	20	agree	agree	VERB
ftr-376	797	21	to	to	PART
ftr-376	797	22	arbitrate	arbitrate	VERB
ftr-376	797	23	matters	matter	NOUN
ftr-376	797	24	concerning	concern	VERB
ftr-376	797	25	“	"	PUNCT
ftr-376	797	26	tax	tax	NOUN
ftr-376	797	27	policy	policy	NOUN
ftr-376	797	28	or	or	CCONJ
ftr-376	797	29	“	"	PUNCT
ftr-376	797	30	domestic	domestic	ADJ
ftr-376	797	31	tax	tax	NOUN
ftr-376	797	32	law	law	NOUN
ftr-376	797	33	.	.	PUNCT
ftr-376	797	34	”	"	PUNCT
ftr-376	798	1	the	the	DET
ftr-376	798	2	u.s	u.s	PROPN
ftr-376	798	3	.	.	PROPN
ftr-376	798	4	legislative	legislative	ADJ
ftr-376	798	5	history	history	NOUN
ftr-376	798	6	of	of	ADP
ftr-376	798	7	the	the	DET
ftr-376	798	8	treaties	treaty	NOUN
ftr-376	798	9	with	with	ADP
ftr-376	798	10	canada	canada	PROPN
ftr-376	798	11	,	,	PUNCT
ftr-376	798	12	france	france	PROPN
ftr-376	798	13	,	,	PUNCT
ftr-376	798	14	and	and	CCONJ
ftr-376	798	15	kazakhstan	kazakhstan	PROPN
ftr-376	798	16	also	also	ADV
ftr-376	798	17	suggests	suggest	VERB
ftr-376	798	18	that	that	SCONJ
ftr-376	798	19	arbitration	arbitration	NOUN
ftr-376	798	20	under	under	ADP
ftr-376	798	21	these	these	DET
ftr-376	798	22	tax	tax	NOUN
ftr-376	798	23	treaties	treaty	NOUN
ftr-376	798	24	likely	likely	ADV
ftr-376	798	25	will	will	AUX
ftr-376	798	26	be	be	AUX
ftr-376	798	27	confined	confine	VERB
ftr-376	798	28	to	to	ADP
ftr-376	798	29	fact	fact	NOUN
ftr-376	798	30	-	-	PUNCT
ftr-376	798	31	specific	specific	ADJ
ftr-376	798	32	disputes	dispute	NOUN
ftr-376	798	33	.	.	PUNCT
ftr-376	799	1	126	126	X
ftr-376	799	2	.	.	PUNCT
ftr-376	800	1	see	see	VERB
ftr-376	800	2	susan	susan	PROPN
ftr-376	800	3	lyons	lyons	PROPN
ftr-376	800	4	,	,	PUNCT
ftr-376	800	5	competent	competent	ADJ
ftr-376	800	6	authority	authority	NOUN
ftr-376	800	7	process	process	NOUN
ftr-376	800	8	discussed	discuss	VERB
ftr-376	800	9	at	at	ADP
ftr-376	800	10	fba	fba	PROPN
ftr-376	800	11	meeting	meeting	NOUN
ftr-376	800	12	,	,	PUNCT
ftr-376	800	13	tax	tax	NOUN
ftr-376	800	14	notes	note	NOUN
ftr-376	800	15	today	today	NOUN
ftr-376	800	16	(	(	PUNCT
ftr-376	800	17	mar	mar	PROPN
ftr-376	800	18	.	.	PROPN
ftr-376	800	19	11	11	NUM
ftr-376	800	20	,	,	PUNCT
ftr-376	800	21	1996	1996	NUM
ftr-376	800	22	)	)	PUNCT
ftr-376	800	23	,	,	PUNCT
ftr-376	800	24	available	available	ADJ
ftr-376	800	25	at	at	ADP
ftr-376	800	26	lexis	lexis	NOUN
ftr-376	800	27	(	(	PUNCT
ftr-376	800	28	96	96	NUM
ftr-376	800	29	tnt	tnt	PROPN
ftr-376	800	30	49	49	NUM
ftr-376	800	31	-	-	SYM
ftr-376	800	32	5	5	NUM
ftr-376	800	33	)	)	PUNCT
ftr-376	800	34	.	.	PUNCT
ftr-376	801	1	127	127	NUM
ftr-376	801	2	.	.	PUNCT
ftr-376	802	1	see	see	VERB
ftr-376	802	2	kathleen	kathleen	PROPN
ftr-376	802	3	matthews	matthews	PROPN
ftr-376	802	4	,	,	PUNCT
ftr-376	802	5	u.s	u.s	PROPN
ftr-376	802	6	.	.	PROPN
ftr-376	802	7	,	,	PUNCT
ftr-376	802	8	canadian	canadian	PROPN
ftr-376	802	9	,	,	PUNCT
ftr-376	802	10	and	and	CCONJ
ftr-376	802	11	mexican	mexican	ADJ
ftr-376	802	12	competent	competent	ADJ
ftr-376	802	13	authorities	authority	NOUN
ftr-376	802	14	discuss	discuss	VERB
ftr-376	802	15	dispute	dispute	NOUN
ftr-376	802	16	resolution	resolution	NOUN
ftr-376	802	17	,	,	PUNCT
ftr-376	802	18	tax	tax	NOUN
ftr-376	802	19	notes	note	NOUN
ftr-376	802	20	today	today	NOUN
ftr-376	802	21	(	(	PUNCT
ftr-376	802	22	may	may	PROPN
ftr-376	802	23	19	19	NUM
ftr-376	802	24	,	,	PUNCT
ftr-376	802	25	1997	1997	NUM
ftr-376	802	26	)	)	PUNCT
ftr-376	802	27	,	,	PUNCT
ftr-376	802	28	available	available	ADJ
ftr-376	802	29	at	at	ADP
ftr-376	802	30	lexis	lexis	NOUN
ftr-376	802	31	(	(	PUNCT
ftr-376	802	32	97	97	NUM
ftr-376	802	33	tnt	tnt	PROPN
ftr-376	802	34	96	96	NUM
ftr-376	802	35	-	-	SYM
ftr-376	802	36	4	4	NUM
ftr-376	802	37	):	):	PUNCT
ftr-376	802	38	“	"	PUNCT
ftr-376	802	39	the	the	DET
ftr-376	802	40	competent	competent	ADJ
ftr-376	802	41	authorities	authority	NOUN
ftr-376	802	42	of	of	ADP
ftr-376	802	43	canada	canada	PROPN
ftr-376	802	44	,	,	PUNCT
ftr-376	802	45	mexico	mexico	PROPN
ftr-376	802	46	,	,	PUNCT
ftr-376	802	47	and	and	CCONJ
ftr-376	802	48	the	the	DET
ftr-376	802	49	united	united	PROPN
ftr-376	802	50	states	states	PROPN
ftr-376	802	51	said	say	VERB
ftr-376	802	52	may	may	AUX
ftr-376	802	53	10	10	NUM
ftr-376	802	54	that	that	PRON
ftr-376	802	55	they	they	PRON
ftr-376	802	56	do	do	AUX
ftr-376	802	57	not	not	PART
ftr-376	802	58	see	see	VERB
ftr-376	802	59	increasing	increase	VERB
ftr-376	802	60	the	the	DET
ftr-376	802	61	availability	availability	NOUN
ftr-376	802	62	of	of	ADP
ftr-376	802	63	arbitration	arbitration	NOUN
ftr-376	802	64	as	as	ADP
ftr-376	802	65	an	an	DET
ftr-376	802	66	important	important	ADJ
ftr-376	802	67	incentive	incentive	NOUN
ftr-376	802	68	to	to	PART
ftr-376	802	69	resolve	resolve	VERB
ftr-376	802	70	disagreements	disagreement	NOUN
ftr-376	802	71	.	.	PUNCT
ftr-376	802	72	”	"	PUNCT
ftr-376	803	1	representing	represent	VERB
ftr-376	803	2	the	the	DET
ftr-376	803	3	u.s	u.s	PROPN
ftr-376	803	4	.	.	PROPN
ftr-376	803	5	was	be	AUX
ftr-376	803	6	irs	irs	PROPN
ftr-376	803	7	deputy	deputy	NOUN
ftr-376	803	8	assistant	assistant	NOUN
ftr-376	803	9	commissioner	commissioner	NOUN
ftr-376	803	10	(	(	PUNCT
ftr-376	803	11	international	international	PROPN
ftr-376	803	12	)	)	PUNCT
ftr-376	803	13	deborah	deborah	PROPN
ftr-376	803	14	nolan	nolan	PROPN
ftr-376	803	15	,	,	PUNCT
ftr-376	803	16	who	who	PRON
ftr-376	803	17	made	make	VERB
ftr-376	803	18	clear	clear	ADJ
ftr-376	803	19	that	that	SCONJ
ftr-376	803	20	the	the	DET
ftr-376	803	21	united	united	PROPN
ftr-376	803	22	states	states	PROPN
ftr-376	803	23	does	do	AUX
ftr-376	803	24	not	not	PART
ftr-376	803	25	intend	intend	VERB
ftr-376	803	26	or	or	CCONJ
ftr-376	803	27	desire	desire	VERB
ftr-376	803	28	to	to	PART
ftr-376	803	29	invoke	invoke	VERB
ftr-376	803	30	arbitration	arbitration	NOUN
ftr-376	803	31	as	as	ADV
ftr-376	803	32	long	long	ADV
ftr-376	803	33	as	as	SCONJ
ftr-376	803	34	the	the	DET
ftr-376	803	35	competent	competent	ADJ
ftr-376	803	36	authority	authority	NOUN
ftr-376	803	37	process	process	NOUN
ftr-376	803	38	continues	continue	VERB
ftr-376	803	39	to	to	PART
ftr-376	803	40	enjoy	enjoy	VERB
ftr-376	803	41	its	its	PRON
ftr-376	803	42	90	90	NUM
ftr-376	803	43	%	%	NOUN
ftr-376	803	44	success	success	NOUN
ftr-376	803	45	rate	rate	NOUN
ftr-376	803	46	.	.	PUNCT
ftr-376	804	1	she	she	PRON
ftr-376	804	2	2009	2009	NUM
ftr-376	804	3	]	]	PUNCT
ftr-376	804	4	mandatory	mandatory	ADJ
ftr-376	804	5	arbitration	arbitration	NOUN
ftr-376	804	6	of	of	ADP
ftr-376	804	7	international	international	ADJ
ftr-376	804	8	tax	tax	NOUN
ftr-376	804	9	disputes	dispute	NOUN
ftr-376	804	10	745	745	NUM
ftr-376	804	11	consistency	consistency	NOUN
ftr-376	804	12	in	in	ADP
ftr-376	804	13	its	its	PRON
ftr-376	804	14	position	position	NOUN
ftr-376	804	15	during	during	ADP
ftr-376	804	16	the	the	DET
ftr-376	804	17	uruguay	uruguay	NOUN
ftr-376	804	18	round	round	NOUN
ftr-376	804	19	of	of	ADP
ftr-376	804	20	negotiations	negotiation	NOUN
ftr-376	804	21	over	over	ADP
ftr-376	804	22	expanding	expand	VERB
ftr-376	804	23	the	the	DET
ftr-376	804	24	general	general	ADJ
ftr-376	804	25	agreement	agreement	NOUN
ftr-376	804	26	on	on	ADP
ftr-376	804	27	tariffs	tariff	NOUN
ftr-376	804	28	and	and	CCONJ
ftr-376	804	29	trade	trade	NOUN
ftr-376	804	30	(	(	PUNCT
ftr-376	804	31	“	"	PUNCT
ftr-376	804	32	gatt	gatt	NOUN
ftr-376	804	33	”	"	PUNCT
ftr-376	804	34	)	)	PUNCT
ftr-376	804	35	.	.	PUNCT
ftr-376	805	1	against	against	ADP
ftr-376	805	2	the	the	DET
ftr-376	805	3	position	position	NOUN
ftr-376	805	4	of	of	ADP
ftr-376	805	5	all	all	DET
ftr-376	805	6	the	the	DET
ftr-376	805	7	other	other	ADJ
ftr-376	805	8	members	member	NOUN
ftr-376	805	9	,	,	PUNCT
ftr-376	805	10	the	the	DET
ftr-376	805	11	u.s	u.s	PROPN
ftr-376	805	12	.	.	PROPN
ftr-376	805	13	maintained	maintain	VERB
ftr-376	805	14	its	its	PRON
ftr-376	805	15	resistance	resistance	NOUN
ftr-376	805	16	to	to	ADP
ftr-376	805	17	the	the	DET
ftr-376	805	18	national	national	ADJ
ftr-376	805	19	treatment	treatment	NOUN
ftr-376	805	20	obligation	obligation	NOUN
ftr-376	805	21	of	of	ADP
ftr-376	805	22	the	the	DET
ftr-376	805	23	gatt	gatt	PROPN
ftr-376	805	24	to	to	PART
ftr-376	805	25	apply	apply	VERB
ftr-376	805	26	to	to	ADP
ftr-376	805	27	income	income	NOUN
ftr-376	805	28	tax	tax	NOUN
ftr-376	805	29	measures	measure	NOUN
ftr-376	805	30	until	until	SCONJ
ftr-376	805	31	very	very	ADV
ftr-376	805	32	limited	limited	ADJ
ftr-376	805	33	language	language	NOUN
ftr-376	805	34	was	be	AUX
ftr-376	805	35	adopted.128	adopted.128	ADP
ftr-376	805	36	c.	c.	PROPN
ftr-376	805	37	has	have	VERB
ftr-376	805	38	the	the	DET
ftr-376	805	39	u.s	u.s	PROPN
ftr-376	805	40	.	.	PROPN
ftr-376	805	41	tax	tax	PROPN
ftr-376	805	42	treaty	treaty	NOUN
ftr-376	805	43	policy	policy	NOUN
ftr-376	805	44	changed	change	VERB
ftr-376	805	45	?	?	PUNCT
ftr-376	806	1	in	in	ADP
ftr-376	806	2	the	the	DET
ftr-376	806	3	last	last	ADJ
ftr-376	806	4	10	10	NUM
ftr-376	806	5	years	year	NOUN
ftr-376	806	6	or	or	CCONJ
ftr-376	806	7	so	so	ADV
ftr-376	806	8	,	,	PUNCT
ftr-376	806	9	it	it	PRON
ftr-376	806	10	seems	seem	VERB
ftr-376	806	11	as	as	SCONJ
ftr-376	806	12	if	if	SCONJ
ftr-376	806	13	the	the	DET
ftr-376	806	14	positions	position	NOUN
ftr-376	806	15	of	of	ADP
ftr-376	806	16	irs	irs	PROPN
ftr-376	806	17	officials	official	NOUN
ftr-376	806	18	have	have	AUX
ftr-376	806	19	deviated	deviate	VERB
ftr-376	806	20	from	from	ADP
ftr-376	806	21	consistent	consistent	ADJ
ftr-376	806	22	reluctance	reluctance	NOUN
ftr-376	806	23	to	to	ADP
ftr-376	806	24	“	"	PUNCT
ftr-376	806	25	willing	willing	ADJ
ftr-376	806	26	to	to	PART
ftr-376	806	27	consider	consider	VERB
ftr-376	806	28	”	"	PUNCT
ftr-376	806	29	mandatory	mandatory	ADJ
ftr-376	806	30	and	and	CCONJ
ftr-376	806	31	binding	binding	ADJ
ftr-376	806	32	arbitration	arbitration	NOUN
ftr-376	806	33	.	.	PUNCT
ftr-376	807	1	this	this	PRON
ftr-376	807	2	,	,	PUNCT
ftr-376	807	3	at	at	ADP
ftr-376	807	4	least	least	ADJ
ftr-376	807	5	,	,	PUNCT
ftr-376	807	6	is	be	AUX
ftr-376	807	7	the	the	DET
ftr-376	807	8	impression	impression	NOUN
ftr-376	807	9	from	from	ADP
ftr-376	807	10	some	some	PRON
ftr-376	807	11	of	of	ADP
ftr-376	807	12	the	the	DET
ftr-376	807	13	interviews	interview	NOUN
ftr-376	807	14	with	with	ADP
ftr-376	807	15	irs	irs	PROPN
ftr-376	807	16	officials	official	NOUN
ftr-376	807	17	throughout	throughout	ADP
ftr-376	807	18	this	this	DET
ftr-376	807	19	period.129	period.129	PROPN
ftr-376	807	20	in	in	ADP
ftr-376	807	21	his	his	PRON
ftr-376	807	22	testimony	testimony	NOUN
ftr-376	807	23	before	before	SCONJ
ftr-376	807	24	the	the	DET
ftr-376	807	25	senate	senate	PROPN
ftr-376	807	26	committee	committee	PROPN
ftr-376	807	27	on	on	ADP
ftr-376	807	28	foreign	foreign	ADJ
ftr-376	807	29	relations	relation	NOUN
ftr-376	807	30	on	on	ADP
ftr-376	807	31	pending	pende	VERB
ftr-376	807	32	income	income	NOUN
ftr-376	807	33	tax	tax	NOUN
ftr-376	807	34	agreements	agreement	NOUN
ftr-376	807	35	,	,	PUNCT
ftr-376	807	36	john	john	PROPN
ftr-376	807	37	harrington	harrington	PROPN
ftr-376	807	38	,	,	PUNCT
ftr-376	807	39	treasury	treasury	PROPN
ftr-376	807	40	international	international	ADJ
ftr-376	807	41	tax	tax	NOUN
ftr-376	807	42	counsel	counsel	NOUN
ftr-376	807	43	stated	state	VERB
ftr-376	807	44	:	:	PUNCT
ftr-376	807	45	over	over	ADP
ftr-376	807	46	the	the	DET
ftr-376	807	47	past	past	ADJ
ftr-376	807	48	few	few	ADJ
ftr-376	807	49	years	year	NOUN
ftr-376	807	50	,	,	PUNCT
ftr-376	807	51	we	we	PRON
ftr-376	807	52	have	have	AUX
ftr-376	807	53	carefully	carefully	ADV
ftr-376	807	54	considered	consider	VERB
ftr-376	807	55	and	and	CCONJ
ftr-376	807	56	studied	study	VERB
ftr-376	807	57	mandatory	mandatory	ADJ
ftr-376	807	58	arbitration	arbitration	NOUN
ftr-376	807	59	procedures	procedure	NOUN
ftr-376	807	60	.	.	PUNCT
ftr-376	808	1	in	in	ADP
ftr-376	808	2	particular	particular	ADJ
ftr-376	808	3	,	,	PUNCT
ftr-376	808	4	we	we	PRON
ftr-376	808	5	examined	examine	VERB
ftr-376	808	6	the	the	DET
ftr-376	808	7	experience	experience	NOUN
ftr-376	808	8	of	of	ADP
ftr-376	808	9	countries	country	NOUN
ftr-376	808	10	that	that	PRON
ftr-376	808	11	adopted	adopt	VERB
ftr-376	808	12	mandatory	mandatory	ADJ
ftr-376	808	13	binding	bind	VERB
ftr-376	808	14	arbitration	arbitration	NOUN
ftr-376	808	15	provisions	provision	NOUN
ftr-376	808	16	with	with	ADP
ftr-376	808	17	respect	respect	NOUN
ftr-376	808	18	to	to	ADP
ftr-376	808	19	tax	tax	NOUN
ftr-376	808	20	matters	matter	NOUN
ftr-376	808	21	.	.	PUNCT
ftr-376	809	1	many	many	ADJ
ftr-376	809	2	of	of	ADP
ftr-376	809	3	them	they	PRON
ftr-376	809	4	report	report	VERB
ftr-376	809	5	that	that	SCONJ
ftr-376	809	6	the	the	DET
ftr-376	809	7	prospect	prospect	NOUN
ftr-376	809	8	of	of	ADP
ftr-376	809	9	impending	impend	VERB
ftr-376	809	10	mandatory	mandatory	ADJ
ftr-376	809	11	arbitration	arbitration	NOUN
ftr-376	809	12	creates	create	VERB
ftr-376	809	13	a	a	DET
ftr-376	809	14	significant	significant	ADJ
ftr-376	809	15	incentive	incentive	NOUN
ftr-376	809	16	to	to	PART
ftr-376	809	17	compromise	compromise	VERB
ftr-376	809	18	before	before	ADP
ftr-376	809	19	commencement	commencement	NOUN
ftr-376	809	20	of	of	ADP
ftr-376	809	21	the	the	DET
ftr-376	809	22	process	process	NOUN
ftr-376	809	23	.	.	PUNCT
ftr-376	810	1	based	base	VERB
ftr-376	810	2	on	on	ADP
ftr-376	810	3	our	our	PRON
ftr-376	810	4	review	review	NOUN
ftr-376	810	5	of	of	ADP
ftr-376	810	6	the	the	DET
ftr-376	810	7	u.s	u.s	PROPN
ftr-376	810	8	.	.	PROPN
ftr-376	810	9	experience	experience	NOUN
ftr-376	810	10	with	with	ADP
ftr-376	810	11	arbitration	arbitration	NOUN
ftr-376	810	12	in	in	ADP
ftr-376	810	13	other	other	ADJ
ftr-376	810	14	areas	area	NOUN
ftr-376	810	15	of	of	ADP
ftr-376	810	16	the	the	DET
ftr-376	810	17	law	law	NOUN
ftr-376	810	18	,	,	PUNCT
ftr-376	810	19	the	the	DET
ftr-376	810	20	success	success	NOUN
ftr-376	810	21	of	of	ADP
ftr-376	810	22	other	other	ADJ
ftr-376	810	23	countries	country	NOUN
ftr-376	810	24	with	with	ADP
ftr-376	810	25	arbitration	arbitration	NOUN
ftr-376	810	26	in	in	ADP
ftr-376	810	27	the	the	DET
ftr-376	810	28	tax	tax	NOUN
ftr-376	810	29	area	area	NOUN
ftr-376	810	30	,	,	PUNCT
ftr-376	810	31	and	and	CCONJ
ftr-376	810	32	the	the	DET
ftr-376	810	33	overwhelming	overwhelming	ADJ
ftr-376	810	34	support	support	NOUN
ftr-376	810	35	of	of	ADP
ftr-376	810	36	the	the	DET
ftr-376	810	37	business	business	NOUN
ftr-376	810	38	community	community	NOUN
ftr-376	810	39	,	,	PUNCT
ftr-376	810	40	we	we	PRON
ftr-376	810	41	concluded	conclude	VERB
ftr-376	810	42	that	that	SCONJ
ftr-376	810	43	mandatory	mandatory	ADJ
ftr-376	810	44	binding	bind	VERB
ftr-376	810	45	arbitration	arbitration	NOUN
ftr-376	810	46	as	as	ADP
ftr-376	810	47	the	the	DET
ftr-376	810	48	final	final	ADJ
ftr-376	810	49	step	step	NOUN
ftr-376	810	50	in	in	ADP
ftr-376	810	51	the	the	DET
ftr-376	810	52	competent	competent	NOUN
ftr-376	810	53	denied	deny	VERB
ftr-376	810	54	any	any	DET
ftr-376	810	55	knowledge	knowledge	NOUN
ftr-376	810	56	of	of	ADP
ftr-376	810	57	the	the	DET
ftr-376	810	58	united	united	PROPN
ftr-376	810	59	states	states	PROPN
ftr-376	810	60	engaging	engage	VERB
ftr-376	810	61	in	in	ADP
ftr-376	810	62	discussions	discussion	NOUN
ftr-376	810	63	on	on	ADP
ftr-376	810	64	its	its	PRON
ftr-376	810	65	possible	possible	ADJ
ftr-376	810	66	inclusion	inclusion	NOUN
ftr-376	810	67	in	in	ADP
ftr-376	810	68	the	the	DET
ftr-376	810	69	ec	ec	PROPN
ftr-376	810	70	arbitration	arbitration	NOUN
ftr-376	810	71	directive	directive	NOUN
ftr-376	810	72	.	.	PUNCT
ftr-376	811	1	see	see	VERB
ftr-376	811	2	also	also	ADV
ftr-376	811	3	jacqueline	jacqueline	PROPN
ftr-376	811	4	manasterli	manasterli	PROPN
ftr-376	811	5	,	,	PUNCT
ftr-376	811	6	multinational	multinational	ADJ
ftr-376	811	7	government	government	NOUN
ftr-376	811	8	officials	official	NOUN
ftr-376	811	9	address	address	VERB
ftr-376	811	10	secret	secret	ADJ
ftr-376	811	11	comparables	comparable	NOUN
ftr-376	811	12	at	at	ADP
ftr-376	811	13	irsgw	irsgw	PROPN
ftr-376	811	14	international	international	ADJ
ftr-376	811	15	tax	tax	PROPN
ftr-376	811	16	institute	institute	NOUN
ftr-376	811	17	,	,	PUNCT
ftr-376	811	18	worldwide	worldwide	ADJ
ftr-376	811	19	tax	tax	NOUN
ftr-376	811	20	daily	daily	ADJ
ftr-376	811	21	(	(	PUNCT
ftr-376	811	22	dec	dec	PROPN
ftr-376	811	23	.	.	PROPN
ftr-376	811	24	11	11	NUM
ftr-376	811	25	,	,	PUNCT
ftr-376	811	26	1998	1998	NUM
ftr-376	811	27	)	)	PUNCT
ftr-376	811	28	,	,	PUNCT
ftr-376	811	29	available	available	ADJ
ftr-376	811	30	at	at	ADP
ftr-376	811	31	lexis	lexis	X
ftr-376	811	32	(	(	PUNCT
ftr-376	811	33	98	98	NUM
ftr-376	811	34	tni	tni	NOUN
ftr-376	811	35	238	238	NUM
ftr-376	811	36	-	-	SYM
ftr-376	811	37	1	1	NUM
ftr-376	811	38	)	)	PUNCT
ftr-376	811	39	.	.	PUNCT
ftr-376	812	1	128	128	NUM
ftr-376	812	2	.	.	PUNCT
ftr-376	813	1	for	for	ADP
ftr-376	813	2	an	an	DET
ftr-376	813	3	exhaustive	exhaustive	ADJ
ftr-376	813	4	discussion	discussion	NOUN
ftr-376	813	5	regarding	regard	VERB
ftr-376	813	6	the	the	DET
ftr-376	813	7	development	development	NOUN
ftr-376	813	8	of	of	ADP
ftr-376	813	9	the	the	DET
ftr-376	813	10	negotiations	negotiation	NOUN
ftr-376	813	11	and	and	CCONJ
ftr-376	813	12	the	the	DET
ftr-376	813	13	u.s	u.s	PROPN
ftr-376	813	14	.	.	PROPN
ftr-376	813	15	position	position	NOUN
ftr-376	813	16	see	see	VERB
ftr-376	813	17	green	green	ADJ
ftr-376	813	18	,	,	PUNCT
ftr-376	813	19	supra	supra	ADJ
ftr-376	813	20	note	note	NOUN
ftr-376	813	21	125	125	NUM
ftr-376	813	22	.	.	PUNCT
ftr-376	813	23	129	129	NUM
ftr-376	813	24	.	.	PUNCT
ftr-376	814	1	see	see	VERB
ftr-376	814	2	tax	tax	NOUN
ftr-376	814	3	notes	note	NOUN
ftr-376	814	4	international	international	PROPN
ftr-376	814	5	’s	’s	PART
ftr-376	814	6	interview	interview	NOUN
ftr-376	814	7	with	with	ADP
ftr-376	814	8	carol	carol	NOUN
ftr-376	814	9	danahoo	danahoo	PROPN
ftr-376	814	10	,	,	PUNCT
ftr-376	814	11	former	former	ADJ
ftr-376	814	12	u.s	u.s	PROPN
ftr-376	814	13	.	.	PROPN
ftr-376	814	14	irs	irs	PROPN
ftr-376	814	15	competent	competent	ADJ
ftr-376	814	16	authority	authority	NOUN
ftr-376	814	17	,	,	PUNCT
ftr-376	814	18	(	(	PUNCT
ftr-376	814	19	jan	jan	PROPN
ftr-376	814	20	.	.	PROPN
ftr-376	814	21	19	19	NUM
ftr-376	814	22	.	.	NOUN
ftr-376	814	23	2004	2004	NUM
ftr-376	814	24	)	)	PUNCT
ftr-376	814	25	,	,	PUNCT
ftr-376	814	26	available	available	ADJ
ftr-376	814	27	at	at	ADP
ftr-376	814	28	lexis	lexis	NOUN
ftr-376	814	29	(	(	PUNCT
ftr-376	814	30	2004	2004	NUM
ftr-376	814	31	wtd	wtd	NOUN
ftr-376	814	32	125	125	NUM
ftr-376	814	33	)	)	PUNCT
ftr-376	814	34	.	.	PUNCT
ftr-376	815	1	danahoo	danahoo	PROPN
ftr-376	815	2	argues	argue	VERB
ftr-376	815	3	for	for	ADP
ftr-376	815	4	the	the	DET
ftr-376	815	5	inclusion	inclusion	NOUN
ftr-376	815	6	of	of	ADP
ftr-376	815	7	mandatory	mandatory	ADJ
ftr-376	815	8	and	and	CCONJ
ftr-376	815	9	binding	bind	VERB
ftr-376	815	10	arbitration	arbitration	NOUN
ftr-376	815	11	to	to	ADP
ftr-376	815	12	the	the	DET
ftr-376	815	13	u.s	u.s	PROPN
ftr-376	815	14	.	.	PROPN
ftr-376	815	15	treaty	treaty	NOUN
ftr-376	815	16	policy	policy	NOUN
ftr-376	815	17	and	and	CCONJ
ftr-376	815	18	believes	believe	VERB
ftr-376	815	19	that	that	SCONJ
ftr-376	815	20	such	such	DET
ftr-376	815	21	a	a	DET
ftr-376	815	22	provision	provision	NOUN
ftr-376	815	23	is	be	AUX
ftr-376	815	24	in	in	ADP
ftr-376	815	25	need	need	NOUN
ftr-376	815	26	.	.	PUNCT
ftr-376	816	1	she	she	PRON
ftr-376	816	2	argues	argue	VERB
ftr-376	816	3	for	for	ADP
ftr-376	816	4	mandatory	mandatory	ADJ
ftr-376	816	5	and	and	CCONJ
ftr-376	816	6	binding	binding	ADJ
ftr-376	816	7	“	"	PUNCT
ftr-376	816	8	baseball	baseball	NOUN
ftr-376	816	9	”	"	PUNCT
ftr-376	816	10	arbitration	arbitration	NOUN
ftr-376	816	11	where	where	SCONJ
ftr-376	816	12	the	the	DET
ftr-376	816	13	taxpayer	taxpayer	NOUN
ftr-376	816	14	is	be	AUX
ftr-376	816	15	heard	hear	VERB
ftr-376	816	16	and	and	CCONJ
ftr-376	816	17	the	the	DET
ftr-376	816	18	outcome	outcome	NOUN
ftr-376	816	19	of	of	ADP
ftr-376	816	20	the	the	DET
ftr-376	816	21	arbitration	arbitration	NOUN
ftr-376	816	22	is	be	AUX
ftr-376	816	23	not	not	PART
ftr-376	816	24	published	publish	VERB
ftr-376	816	25	.	.	PUNCT
ftr-376	817	1	see	see	VERB
ftr-376	817	2	also	also	ADV
ftr-376	817	3	kevin	kevin	PROPN
ftr-376	817	4	bell	bell	PROPN
ftr-376	817	5	,	,	PUNCT
ftr-376	817	6	germany	germany	PROPN
ftr-376	817	7	-	-	PUNCT
ftr-376	817	8	u.s	u.s	PROPN
ftr-376	817	9	.	.	PROPN
ftr-376	817	10	tax	tax	PROPN
ftr-376	817	11	treaty	treaty	NOUN
ftr-376	817	12	arbitration	arbitration	NOUN
ftr-376	817	13	process	process	NOUN
ftr-376	817	14	addresses	address	NOUN
ftr-376	817	15	sovereignty	sovereignty	NOUN
ftr-376	817	16	issue	issue	NOUN
ftr-376	817	17	,	,	PUNCT
ftr-376	817	18	43	43	NUM
ftr-376	817	19	tax	tax	NOUN
ftr-376	817	20	notes	note	NOUN
ftr-376	817	21	int’l	int’l	NOUN
ftr-376	817	22	214	214	NUM
ftr-376	817	23	(	(	PUNCT
ftr-376	817	24	july	july	PROPN
ftr-376	817	25	17	17	NUM
ftr-376	817	26	,	,	PUNCT
ftr-376	817	27	2006	2006	NUM
ftr-376	817	28	)	)	PUNCT
ftr-376	817	29	.	.	PUNCT
ftr-376	818	1	746	746	NUM
ftr-376	818	2	florida	florida	PROPN
ftr-376	818	3	tax	tax	NOUN
ftr-376	818	4	review	review	NOUN
ftr-376	818	5	[	[	X
ftr-376	818	6	vol	vol	NOUN
ftr-376	818	7	.	.	PUNCT
ftr-376	818	8	9:8	9:8	NUM
ftr-376	819	1	authority	authority	NOUN
ftr-376	819	2	process	process	NOUN
ftr-376	819	3	can	can	AUX
ftr-376	819	4	be	be	AUX
ftr-376	819	5	an	an	DET
ftr-376	819	6	effective	effective	ADJ
ftr-376	819	7	and	and	CCONJ
ftr-376	819	8	appropriate	appropriate	ADJ
ftr-376	819	9	tool	tool	NOUN
ftr-376	819	10	to	to	PART
ftr-376	819	11	facilitate	facilitate	VERB
ftr-376	819	12	mutual	mutual	ADJ
ftr-376	819	13	agreement	agreement	NOUN
ftr-376	819	14	under	under	ADP
ftr-376	819	15	u.s	u.s	PROPN
ftr-376	819	16	.	.	PROPN
ftr-376	819	17	tax	tax	PROPN
ftr-376	819	18	treaties.130	treaties.130	PROPN
ftr-376	819	19	he	he	PRON
ftr-376	819	20	also	also	ADV
ftr-376	819	21	mentioned	mention	VERB
ftr-376	819	22	that	that	SCONJ
ftr-376	819	23	:	:	PUNCT
ftr-376	819	24	“	"	PUNCT
ftr-376	819	25	moreover	moreover	ADV
ftr-376	819	26	,	,	PUNCT
ftr-376	819	27	a	a	DET
ftr-376	819	28	country	country	NOUN
ftr-376	819	29	’s	’s	PART
ftr-376	819	30	fundamental	fundamental	ADJ
ftr-376	819	31	tax	tax	NOUN
ftr-376	819	32	policy	policy	NOUN
ftr-376	819	33	choices	choice	NOUN
ftr-376	819	34	are	be	AUX
ftr-376	819	35	reflected	reflect	VERB
ftr-376	819	36	not	not	PART
ftr-376	819	37	only	only	ADV
ftr-376	819	38	in	in	ADP
ftr-376	819	39	its	its	PRON
ftr-376	819	40	tax	tax	NOUN
ftr-376	819	41	legislation	legislation	NOUN
ftr-376	819	42	but	but	CCONJ
ftr-376	819	43	also	also	ADV
ftr-376	819	44	in	in	ADP
ftr-376	819	45	its	its	PRON
ftr-376	819	46	tax	tax	NOUN
ftr-376	819	47	treaty	treaty	NOUN
ftr-376	819	48	positions	position	NOUN
ftr-376	819	49	.	.	PUNCT
ftr-376	819	50	”131	”131	PUNCT
ftr-376	820	1	nevertheless	nevertheless	ADV
ftr-376	820	2	,	,	PUNCT
ftr-376	820	3	i	i	PRON
ftr-376	820	4	believe	believe	VERB
ftr-376	820	5	it	it	PRON
ftr-376	820	6	would	would	AUX
ftr-376	820	7	be	be	AUX
ftr-376	820	8	dubious	dubious	ADJ
ftr-376	820	9	to	to	PART
ftr-376	820	10	claim	claim	VERB
ftr-376	820	11	that	that	SCONJ
ftr-376	820	12	the	the	DET
ftr-376	820	13	united	united	PROPN
ftr-376	820	14	states	states	PROPN
ftr-376	820	15	’	’	PART
ftr-376	820	16	tax	tax	NOUN
ftr-376	820	17	treaty	treaty	NOUN
ftr-376	820	18	policy	policy	NOUN
ftr-376	820	19	has	have	AUX
ftr-376	820	20	changed	change	VERB
ftr-376	820	21	.	.	PUNCT
ftr-376	821	1	first	first	ADV
ftr-376	821	2	of	of	ADP
ftr-376	821	3	all	all	PRON
ftr-376	821	4	,	,	PUNCT
ftr-376	821	5	why	why	SCONJ
ftr-376	821	6	was	be	AUX
ftr-376	821	7	n’t	not	PART
ftr-376	821	8	such	such	DET
ftr-376	821	9	a	a	DET
ftr-376	821	10	provision	provision	NOUN
ftr-376	821	11	included	include	VERB
ftr-376	821	12	in	in	ADP
ftr-376	821	13	the	the	DET
ftr-376	821	14	revised	revised	ADJ
ftr-376	821	15	u.s	u.s	PROPN
ftr-376	821	16	.	.	PROPN
ftr-376	821	17	mc	mc	PROPN
ftr-376	821	18	released	release	VERB
ftr-376	821	19	november	november	PROPN
ftr-376	821	20	2006	2006	NUM
ftr-376	821	21	?	?	PUNCT
ftr-376	822	1	one	one	NUM
ftr-376	822	2	explanation	explanation	NOUN
ftr-376	822	3	offered	offer	VERB
ftr-376	822	4	by	by	ADP
ftr-376	822	5	benedetta	benedetta	PROPN
ftr-376	822	6	kissel	kissel	PROPN
ftr-376	822	7	,	,	PUNCT
ftr-376	822	8	treasury	treasury	PROPN
ftr-376	822	9	deputy	deputy	NOUN
ftr-376	822	10	international	international	ADJ
ftr-376	822	11	tax	tax	NOUN
ftr-376	822	12	counsel	counsel	NOUN
ftr-376	822	13	was	be	AUX
ftr-376	822	14	:	:	PUNCT
ftr-376	822	15	“	"	PUNCT
ftr-376	822	16	we	we	PRON
ftr-376	822	17	do	do	AUX
ftr-376	822	18	n’t	not	PART
ftr-376	822	19	want	want	VERB
ftr-376	822	20	to	to	PART
ftr-376	822	21	get	get	VERB
ftr-376	822	22	ahead	ahead	ADV
ftr-376	822	23	of	of	ADP
ftr-376	822	24	senate	senate	PROPN
ftr-376	822	25	.	.	PUNCT
ftr-376	823	1	”132	”132	NOUN
ftr-376	823	2	i	i	PRON
ftr-376	823	3	am	be	AUX
ftr-376	823	4	skeptical	skeptical	ADJ
ftr-376	823	5	as	as	ADP
ftr-376	823	6	to	to	ADP
ftr-376	823	7	how	how	SCONJ
ftr-376	823	8	convincing	convincing	ADJ
ftr-376	823	9	this	this	DET
ftr-376	823	10	argument	argument	NOUN
ftr-376	823	11	is	be	AUX
ftr-376	823	12	and	and	CCONJ
ftr-376	823	13	to	to	ADP
ftr-376	823	14	me	i	PRON
ftr-376	823	15	it	it	PRON
ftr-376	823	16	still	still	ADV
ftr-376	823	17	seems	seem	VERB
ftr-376	823	18	that	that	SCONJ
ftr-376	823	19	the	the	DET
ftr-376	823	20	u.s	u.s	PROPN
ftr-376	823	21	.	.	PROPN
ftr-376	823	22	is	be	AUX
ftr-376	823	23	hesitant	hesitant	ADJ
ftr-376	823	24	when	when	SCONJ
ftr-376	823	25	it	it	PRON
ftr-376	823	26	comes	come	VERB
ftr-376	823	27	to	to	ADP
ftr-376	823	28	adopting	adopt	VERB
ftr-376	823	29	mandatory	mandatory	ADJ
ftr-376	823	30	and	and	CCONJ
ftr-376	823	31	binding	binding	ADJ
ftr-376	823	32	arbitration	arbitration	NOUN
ftr-376	823	33	.	.	PUNCT
ftr-376	824	1	second	second	ADJ
ftr-376	824	2	,	,	PUNCT
ftr-376	824	3	when	when	SCONJ
ftr-376	824	4	comparing	compare	VERB
ftr-376	824	5	the	the	DET
ftr-376	824	6	scope	scope	NOUN
ftr-376	824	7	of	of	ADP
ftr-376	824	8	the	the	DET
ftr-376	824	9	map	map	NOUN
ftr-376	824	10	article	article	NOUN
ftr-376	824	11	in	in	ADP
ftr-376	824	12	the	the	DET
ftr-376	824	13	u.s	u.s	PROPN
ftr-376	824	14	.	.	PROPN
ftr-376	824	15	mc	mc	PROPN
ftr-376	824	16	and	and	CCONJ
ftr-376	824	17	the	the	DET
ftr-376	824	18	proposed	propose	VERB
ftr-376	824	19	arbitration	arbitration	NOUN
ftr-376	824	20	provisions	provision	NOUN
ftr-376	824	21	,	,	PUNCT
ftr-376	824	22	an	an	DET
ftr-376	824	23	attempt	attempt	NOUN
ftr-376	824	24	to	to	PART
ftr-376	824	25	narrow	narrow	VERB
ftr-376	824	26	the	the	DET
ftr-376	824	27	application	application	NOUN
ftr-376	824	28	of	of	ADP
ftr-376	824	29	mandatory	mandatory	ADJ
ftr-376	824	30	and	and	CCONJ
ftr-376	824	31	binding	bind	VERB
ftr-376	824	32	arbitration	arbitration	NOUN
ftr-376	824	33	is	be	AUX
ftr-376	824	34	evident	evident	ADJ
ftr-376	824	35	.	.	PUNCT
ftr-376	825	1	the	the	DET
ftr-376	825	2	map	map	NOUN
ftr-376	825	3	article	article	NOUN
ftr-376	825	4	is	be	AUX
ftr-376	825	5	broad	broad	ADJ
ftr-376	825	6	in	in	ADP
ftr-376	825	7	coverage	coverage	NOUN
ftr-376	825	8	and	and	CCONJ
ftr-376	825	9	is	be	AUX
ftr-376	825	10	intended	intend	VERB
ftr-376	825	11	to	to	PART
ftr-376	825	12	apply	apply	VERB
ftr-376	825	13	to	to	ADP
ftr-376	825	14	a	a	DET
ftr-376	825	15	wide	wide	ADJ
ftr-376	825	16	variety	variety	NOUN
ftr-376	825	17	of	of	ADP
ftr-376	825	18	disputes	dispute	NOUN
ftr-376	825	19	.	.	PUNCT
ftr-376	826	1	the	the	DET
ftr-376	826	2	u.s	u.s	PROPN
ftr-376	826	3	.	.	PROPN
ftr-376	826	4	has	have	AUX
ftr-376	826	5	taken	take	VERB
ftr-376	826	6	steps	step	NOUN
ftr-376	826	7	towards	towards	ADP
ftr-376	826	8	expanding	expand	VERB
ftr-376	826	9	the	the	DET
ftr-376	826	10	application	application	NOUN
ftr-376	826	11	and	and	CCONJ
ftr-376	826	12	utilization	utilization	NOUN
ftr-376	826	13	of	of	ADP
ftr-376	826	14	map.133	map.133	NOUN
ftr-376	826	15	the	the	DET
ftr-376	826	16	map	map	NOUN
ftr-376	826	17	article	article	NOUN
ftr-376	826	18	in	in	ADP
ftr-376	826	19	the	the	DET
ftr-376	826	20	u.s	u.s	PROPN
ftr-376	826	21	.	.	PROPN
ftr-376	826	22	mc	mc	PROPN
ftr-376	826	23	is	be	AUX
ftr-376	826	24	even	even	ADV
ftr-376	826	25	broader	broad	ADJ
ftr-376	826	26	in	in	ADP
ftr-376	826	27	its	its	PRON
ftr-376	826	28	language	language	NOUN
ftr-376	826	29	than	than	ADP
ftr-376	826	30	that	that	PRON
ftr-376	826	31	of	of	ADP
ftr-376	826	32	the	the	DET
ftr-376	826	33	oecd	oecd	PROPN
ftr-376	826	34	mc	mc	PROPN
ftr-376	826	35	.	.	PROPN
ftr-376	827	1	for	for	ADP
ftr-376	827	2	example	example	NOUN
ftr-376	827	3	,	,	PUNCT
ftr-376	827	4	a	a	DET
ftr-376	827	5	taxpayer	taxpayer	NOUN
ftr-376	827	6	can	can	AUX
ftr-376	827	7	present	present	VERB
ftr-376	827	8	its	its	PRON
ftr-376	827	9	case	case	NOUN
ftr-376	827	10	to	to	ADP
ftr-376	827	11	any	any	PRON
ftr-376	827	12	of	of	ADP
ftr-376	827	13	the	the	DET
ftr-376	827	14	competent	competent	ADJ
ftr-376	827	15	authorities	authority	NOUN
ftr-376	827	16	and	and	CCONJ
ftr-376	827	17	is	be	AUX
ftr-376	827	18	not	not	PART
ftr-376	827	19	limited	limit	VERB
ftr-376	827	20	to	to	ADP
ftr-376	827	21	the	the	DET
ftr-376	827	22	resident	resident	ADJ
ftr-376	827	23	competent	competent	ADJ
ftr-376	827	24	authority	authority	NOUN
ftr-376	827	25	,	,	PUNCT
ftr-376	827	26	as	as	SCONJ
ftr-376	827	27	is	be	AUX
ftr-376	827	28	the	the	DET
ftr-376	827	29	case	case	NOUN
ftr-376	827	30	in	in	ADP
ftr-376	827	31	the	the	DET
ftr-376	827	32	oecd	oecd	PROPN
ftr-376	827	33	mc	mc	PROPN
ftr-376	827	34	.	.	PUNCT
ftr-376	828	1	the	the	DET
ftr-376	828	2	structure	structure	NOUN
ftr-376	828	3	of	of	ADP
ftr-376	828	4	the	the	DET
ftr-376	828	5	arbitration	arbitration	NOUN
ftr-376	828	6	provisions	provision	NOUN
ftr-376	828	7	in	in	ADP
ftr-376	828	8	the	the	DET
ftr-376	828	9	u.s	u.s	PROPN
ftr-376	828	10	.	.	PROPN
ftr-376	828	11	follows	follow	VERB
ftr-376	828	12	the	the	DET
ftr-376	828	13	two	two	NUM
ftr-376	828	14	-	-	PUNCT
ftr-376	828	15	step	step	NOUN
ftr-376	828	16	-	-	PUNCT
ftr-376	828	17	approach	approach	NOUN
ftr-376	828	18	as	as	ADP
ftr-376	828	19	well.134	well.134	NUM
ftr-376	828	20	not	not	PART
ftr-376	828	21	all	all	DET
ftr-376	828	22	disputes	dispute	NOUN
ftr-376	828	23	eligible	eligible	ADJ
ftr-376	828	24	for	for	ADP
ftr-376	828	25	discussion	discussion	NOUN
ftr-376	828	26	and	and	CCONJ
ftr-376	828	27	resolution	resolution	NOUN
ftr-376	828	28	under	under	ADP
ftr-376	828	29	map	map	NOUN
ftr-376	828	30	,	,	PUNCT
ftr-376	828	31	however	however	ADV
ftr-376	828	32	,	,	PUNCT
ftr-376	828	33	fall	fall	VERB
ftr-376	828	34	within	within	ADP
ftr-376	828	35	the	the	DET
ftr-376	828	36	scope	scope	NOUN
ftr-376	828	37	of	of	ADP
ftr-376	828	38	the	the	DET
ftr-376	828	39	mandatory	mandatory	ADJ
ftr-376	828	40	and	and	CCONJ
ftr-376	828	41	binding	binding	ADJ
ftr-376	828	42	arbitration	arbitration	NOUN
ftr-376	828	43	.	.	PUNCT
ftr-376	829	1	the	the	DET
ftr-376	829	2	itts	itt	NOUN
ftr-376	829	3	between	between	ADP
ftr-376	829	4	the	the	DET
ftr-376	829	5	u.s	u.s	PROPN
ftr-376	829	6	.	.	PROPN
ftr-376	829	7	and	and	CCONJ
ftr-376	829	8	belgium	belgium	PROPN
ftr-376	829	9	,	,	PUNCT
ftr-376	829	10	germany	germany	PROPN
ftr-376	829	11	,	,	PUNCT
ftr-376	829	12	canada	canada	PROPN
ftr-376	829	13	and	and	CCONJ
ftr-376	829	14	france	france	PROPN
ftr-376	829	15	grant	grant	VERB
ftr-376	829	16	the	the	DET
ftr-376	829	17	competent	competent	ADJ
ftr-376	829	18	authorities	authority	NOUN
ftr-376	829	19	discretion	discretion	NOUN
ftr-376	829	20	to	to	PART
ftr-376	829	21	agree	agree	VERB
ftr-376	829	22	that	that	SCONJ
ftr-376	829	23	certain	certain	ADJ
ftr-376	829	24	cases	case	NOUN
ftr-376	829	25	are	be	AUX
ftr-376	829	26	not	not	PART
ftr-376	829	27	suitable	suitable	ADJ
ftr-376	829	28	for	for	ADP
ftr-376	829	29	arbitration.135	arbitration.135	NOUN
ftr-376	829	30	in	in	ADP
ftr-376	829	31	the	the	DET
ftr-376	829	32	itts	itt	NOUN
ftr-376	829	33	between	between	ADP
ftr-376	829	34	the	the	DET
ftr-376	829	35	u.s	u.s	PROPN
ftr-376	829	36	.	.	PROPN
ftr-376	829	37	and	and	CCONJ
ftr-376	829	38	both	both	DET
ftr-376	829	39	germany	germany	PROPN
ftr-376	829	40	and	and	CCONJ
ftr-376	829	41	130	130	NUM
ftr-376	829	42	.	.	PUNCT
ftr-376	830	1	see	see	VERB
ftr-376	830	2	john	john	PROPN
ftr-376	830	3	harrington	harrington	PROPN
ftr-376	830	4	,	,	PUNCT
ftr-376	830	5	treasury	treasury	PROPN
ftr-376	830	6	international	international	ADJ
ftr-376	830	7	tax	tax	NOUN
ftr-376	830	8	counsel	counsel	NOUN
ftr-376	830	9	recommends	recommend	VERB
ftr-376	830	10	committee	committee	NOUN
ftr-376	830	11	approval	approval	NOUN
ftr-376	830	12	of	of	ADP
ftr-376	830	13	four	four	NUM
ftr-376	830	14	pending	pende	VERB
ftr-376	830	15	income	income	NOUN
ftr-376	830	16	tax	tax	NOUN
ftr-376	830	17	agreements	agreement	NOUN
ftr-376	830	18	,	,	PUNCT
ftr-376	830	19	tax	tax	NOUN
ftr-376	830	20	notes	note	NOUN
ftr-376	830	21	today	today	NOUN
ftr-376	830	22	(	(	PUNCT
ftr-376	830	23	jul	jul	PROPN
ftr-376	830	24	.	.	PROPN
ftr-376	830	25	18	18	NUM
ftr-376	830	26	,	,	PUNCT
ftr-376	830	27	2007	2007	NUM
ftr-376	830	28	)	)	PUNCT
ftr-376	830	29	,	,	PUNCT
ftr-376	830	30	available	available	ADJ
ftr-376	830	31	at	at	ADP
ftr-376	830	32	lexis	lexis	NOUN
ftr-376	830	33	(	(	PUNCT
ftr-376	830	34	2007	2007	NUM
ftr-376	830	35	tnt	tnt	PROPN
ftr-376	830	36	138	138	NUM
ftr-376	830	37	-	-	SYM
ftr-376	830	38	60	60	NUM
ftr-376	830	39	)	)	PUNCT
ftr-376	830	40	.	.	PUNCT
ftr-376	831	1	131	131	X
ftr-376	831	2	.	.	PUNCT
ftr-376	832	1	i	i	PRON
ftr-376	832	2	d.	d.	PROPN
ftr-376	832	3	132	132	NUM
ftr-376	832	4	.	.	PUNCT
ftr-376	833	1	see	see	VERB
ftr-376	833	2	robert	robert	PROPN
ftr-376	833	3	goulder	goulder	PROPN
ftr-376	833	4	,	,	PUNCT
ftr-376	833	5	u.s	u.s	PROPN
ftr-376	833	6	.	.	PROPN
ftr-376	833	7	tax	tax	NOUN
ftr-376	833	8	officials	official	NOUN
ftr-376	833	9	talk	talk	VERB
ftr-376	833	10	up	up	ADP
ftr-376	833	11	treaty	treaty	NOUN
ftr-376	833	12	arbitration	arbitration	NOUN
ftr-376	833	13	,	,	PUNCT
ftr-376	833	14	worldwide	worldwide	ADJ
ftr-376	833	15	tax	tax	NOUN
ftr-376	833	16	daily	daily	ADJ
ftr-376	833	17	(	(	PUNCT
ftr-376	833	18	dec	dec	PROPN
ftr-376	833	19	,	,	PUNCT
ftr-376	833	20	15	15	NUM
ftr-376	833	21	,	,	PUNCT
ftr-376	833	22	2006	2006	NUM
ftr-376	833	23	)	)	PUNCT
ftr-376	833	24	,	,	PUNCT
ftr-376	833	25	available	available	ADJ
ftr-376	833	26	at	at	ADP
ftr-376	833	27	lexis	lexis	NOUN
ftr-376	833	28	(	(	PUNCT
ftr-376	833	29	2006	2006	NUM
ftr-376	833	30	wtd	wtd	NOUN
ftr-376	833	31	241	241	NUM
ftr-376	833	32	-	-	SYM
ftr-376	833	33	1	1	NUM
ftr-376	833	34	)	)	PUNCT
ftr-376	833	35	.	.	PUNCT
ftr-376	834	1	133	133	NUM
ftr-376	834	2	.	.	PUNCT
ftr-376	835	1	see	see	AUX
ftr-376	835	2	generally	generally	ADV
ftr-376	835	3	christine	christine	PROPN
ftr-376	835	4	halphen	halphen	ADV
ftr-376	835	5	and	and	CCONJ
ftr-376	835	6	ronald	ronald	PROPN
ftr-376	835	7	bordeaux	bordeaux	PROPN
ftr-376	835	8	,	,	PUNCT
ftr-376	835	9	international	international	ADJ
ftr-376	835	10	issue	issue	NOUN
ftr-376	835	11	resolution	resolution	NOUN
ftr-376	835	12	through	through	ADP
ftr-376	835	13	the	the	DET
ftr-376	835	14	competent	competent	ADJ
ftr-376	835	15	authority	authority	NOUN
ftr-376	835	16	process	process	NOUN
ftr-376	835	17	,	,	PUNCT
ftr-376	835	18	9	9	NUM
ftr-376	835	19	tax	tax	NOUN
ftr-376	835	20	notes	note	NOUN
ftr-376	835	21	int’l	int’l	NOUN
ftr-376	835	22	433	433	NUM
ftr-376	835	23	(	(	PUNCT
ftr-376	835	24	aug	aug	PROPN
ftr-376	835	25	.	.	PROPN
ftr-376	835	26	8	8	NUM
ftr-376	835	27	,	,	PUNCT
ftr-376	835	28	1994	1994	NUM
ftr-376	835	29	)	)	PUNCT
ftr-376	835	30	.	.	PUNCT
ftr-376	836	1	see	see	VERB
ftr-376	836	2	also	also	ADV
ftr-376	836	3	supra	supra	PROPN
ftr-376	836	4	note	note	PROPN
ftr-376	836	5	14	14	NUM
ftr-376	836	6	and	and	CCONJ
ftr-376	836	7	accompanying	accompany	VERB
ftr-376	836	8	text	text	NOUN
ftr-376	836	9	.	.	PUNCT
ftr-376	837	1	the	the	DET
ftr-376	837	2	fact	fact	NOUN
ftr-376	837	3	that	that	SCONJ
ftr-376	837	4	very	very	ADV
ftr-376	837	5	few	few	ADJ
ftr-376	837	6	requests	request	NOUN
ftr-376	837	7	for	for	ADP
ftr-376	837	8	map	map	NOUN
ftr-376	837	9	assistance	assistance	NOUN
ftr-376	837	10	have	have	AUX
ftr-376	837	11	been	be	AUX
ftr-376	837	12	denied	deny	VERB
ftr-376	837	13	can	can	AUX
ftr-376	837	14	indicate	indicate	VERB
ftr-376	837	15	the	the	DET
ftr-376	837	16	trend	trend	NOUN
ftr-376	837	17	to	to	PART
ftr-376	837	18	utilize	utilize	VERB
ftr-376	837	19	this	this	DET
ftr-376	837	20	mechanism	mechanism	NOUN
ftr-376	837	21	at	at	ADP
ftr-376	837	22	maximum	maximum	ADJ
ftr-376	837	23	.	.	PUNCT
ftr-376	838	1	134	134	NUM
ftr-376	838	2	.	.	PUNCT
ftr-376	839	1	note	note	VERB
ftr-376	839	2	that	that	SCONJ
ftr-376	839	3	here	here	ADV
ftr-376	839	4	the	the	DET
ftr-376	839	5	provision	provision	NOUN
ftr-376	839	6	refers	refer	VERB
ftr-376	839	7	the	the	DET
ftr-376	839	8	case	case	NOUN
ftr-376	839	9	to	to	ADP
ftr-376	839	10	arbitration	arbitration	NOUN
ftr-376	839	11	unlike	unlike	ADP
ftr-376	839	12	the	the	DET
ftr-376	839	13	oecd	oecd	PROPN
ftr-376	839	14	proposal	proposal	NOUN
ftr-376	839	15	that	that	PRON
ftr-376	839	16	refers	refer	VERB
ftr-376	839	17	only	only	ADV
ftr-376	839	18	the	the	DET
ftr-376	839	19	unresolved	unresolved	ADJ
ftr-376	839	20	issues	issue	NOUN
ftr-376	839	21	to	to	ADP
ftr-376	839	22	the	the	DET
ftr-376	839	23	arbitration	arbitration	NOUN
ftr-376	839	24	.	.	PUNCT
ftr-376	840	1	135	135	NUM
ftr-376	840	2	.	.	PUNCT
ftr-376	841	1	see	see	VERB
ftr-376	841	2	for	for	ADP
ftr-376	841	3	example	example	NOUN
ftr-376	841	4	the	the	DET
ftr-376	841	5	convention	convention	NOUN
ftr-376	841	6	between	between	ADP
ftr-376	841	7	the	the	DET
ftr-376	841	8	government	government	NOUN
ftr-376	841	9	of	of	ADP
ftr-376	841	10	the	the	DET
ftr-376	841	11	united	united	PROPN
ftr-376	841	12	states	states	PROPN
ftr-376	841	13	of	of	ADP
ftr-376	841	14	america	america	PROPN
ftr-376	841	15	and	and	CCONJ
ftr-376	841	16	the	the	DET
ftr-376	841	17	government	government	NOUN
ftr-376	841	18	of	of	ADP
ftr-376	841	19	the	the	DET
ftr-376	841	20	kingdom	kingdom	NOUN
ftr-376	841	21	of	of	ADP
ftr-376	841	22	belgium	belgium	NOUN
ftr-376	841	23	for	for	ADP
ftr-376	841	24	the	the	DET
ftr-376	841	25	2009	2009	NUM
ftr-376	841	26	]	]	PUNCT
ftr-376	841	27	mandatory	mandatory	ADJ
ftr-376	841	28	arbitration	arbitration	NOUN
ftr-376	841	29	of	of	ADP
ftr-376	841	30	international	international	ADJ
ftr-376	841	31	tax	tax	NOUN
ftr-376	841	32	disputes	dispute	NOUN
ftr-376	841	33	747	747	NUM
ftr-376	841	34	canada	canada	PROPN
ftr-376	841	35	,	,	PUNCT
ftr-376	841	36	yet	yet	CCONJ
ftr-376	841	37	additional	additional	ADJ
ftr-376	841	38	limitations	limitation	NOUN
ftr-376	841	39	were	be	AUX
ftr-376	841	40	added	add	VERB
ftr-376	841	41	.	.	PUNCT
ftr-376	842	1	in	in	ADP
ftr-376	842	2	the	the	DET
ftr-376	842	3	itt	itt	PROPN
ftr-376	842	4	with	with	ADP
ftr-376	842	5	germany	germany	PROPN
ftr-376	842	6	,	,	PUNCT
ftr-376	842	7	disputes	dispute	NOUN
ftr-376	842	8	regarding	regard	VERB
ftr-376	842	9	the	the	DET
ftr-376	842	10	dividends	dividend	NOUN
ftr-376	842	11	and	and	CCONJ
ftr-376	842	12	interest	interest	NOUN
ftr-376	842	13	articles	article	NOUN
ftr-376	842	14	were	be	AUX
ftr-376	842	15	excluded	exclude	VERB
ftr-376	842	16	from	from	ADP
ftr-376	842	17	the	the	DET
ftr-376	842	18	scope	scope	NOUN
ftr-376	842	19	of	of	ADP
ftr-376	842	20	the	the	DET
ftr-376	842	21	mandatory	mandatory	ADJ
ftr-376	842	22	and	and	CCONJ
ftr-376	842	23	binding	bind	VERB
ftr-376	842	24	arbitration.136	arbitration.136	NOUN
ftr-376	842	25	in	in	ADP
ftr-376	842	26	the	the	DET
ftr-376	842	27	itt	itt	NOUN
ftr-376	842	28	with	with	ADP
ftr-376	842	29	canada	canada	PROPN
ftr-376	842	30	,	,	PUNCT
ftr-376	842	31	in	in	ADP
ftr-376	842	32	addition	addition	NOUN
ftr-376	842	33	to	to	ADP
ftr-376	842	34	the	the	DET
ftr-376	842	35	dividend	dividend	NOUN
ftr-376	842	36	and	and	CCONJ
ftr-376	842	37	interest	interest	NOUN
ftr-376	842	38	articles	article	NOUN
ftr-376	842	39	,	,	PUNCT
ftr-376	842	40	certain	certain	ADJ
ftr-376	842	41	disputes	dispute	NOUN
ftr-376	842	42	under	under	ADP
ftr-376	842	43	the	the	DET
ftr-376	842	44	royalties	royalty	NOUN
ftr-376	842	45	article	article	NOUN
ftr-376	842	46	were	be	AUX
ftr-376	842	47	also	also	ADV
ftr-376	842	48	carved	carve	VERB
ftr-376	842	49	out	out	ADP
ftr-376	842	50	of	of	ADP
ftr-376	842	51	the	the	DET
ftr-376	842	52	scope	scope	NOUN
ftr-376	842	53	of	of	ADP
ftr-376	842	54	mandatory	mandatory	ADJ
ftr-376	842	55	and	and	CCONJ
ftr-376	842	56	binding	bind	VERB
ftr-376	842	57	arbitration.137	arbitration.137	NOUN
ftr-376	842	58	avoidance	avoidance	NOUN
ftr-376	842	59	of	of	ADP
ftr-376	842	60	double	double	ADJ
ftr-376	842	61	taxation	taxation	NOUN
ftr-376	842	62	and	and	CCONJ
ftr-376	842	63	the	the	DET
ftr-376	842	64	prevention	prevention	NOUN
ftr-376	842	65	of	of	ADP
ftr-376	842	66	fiscal	fiscal	ADJ
ftr-376	842	67	evasion	evasion	NOUN
ftr-376	842	68	with	with	ADP
ftr-376	842	69	respect	respect	NOUN
ftr-376	842	70	to	to	ADP
ftr-376	842	71	taxes	taxis	NOUN
ftr-376	842	72	on	on	ADP
ftr-376	842	73	income	income	NOUN
ftr-376	842	74	,	,	PUNCT
ftr-376	842	75	(	(	PUNCT
ftr-376	842	76	nov	nov	PROPN
ftr-376	842	77	.	.	PROPN
ftr-376	842	78	27	27	NUM
ftr-376	842	79	,	,	PUNCT
ftr-376	842	80	2006	2006	NUM
ftr-376	842	81	)	)	PUNCT
ftr-376	842	82	,	,	PUNCT
ftr-376	842	83	available	available	ADJ
ftr-376	842	84	at	at	ADP
ftr-376	842	85	lexis	lexis	NOUN
ftr-376	842	86	(	(	PUNCT
ftr-376	842	87	2006	2006	NUM
ftr-376	842	88	wtd	wtd	NOUN
ftr-376	842	89	229	229	NUM
ftr-376	842	90	-	-	SYM
ftr-376	842	91	7	7	NUM
ftr-376	842	92	)	)	PUNCT
ftr-376	842	93	.	.	PUNCT
ftr-376	843	1	136	136	NUM
ftr-376	843	2	.	.	PUNCT
ftr-376	844	1	see	see	VERB
ftr-376	844	2	protocol	protocol	NOUN
ftr-376	844	3	amending	amend	VERB
ftr-376	844	4	the	the	DET
ftr-376	844	5	convention	convention	NOUN
ftr-376	844	6	between	between	ADP
ftr-376	844	7	the	the	DET
ftr-376	844	8	united	united	PROPN
ftr-376	844	9	states	states	PROPN
ftr-376	844	10	of	of	ADP
ftr-376	844	11	america	america	PROPN
ftr-376	844	12	and	and	CCONJ
ftr-376	844	13	the	the	DET
ftr-376	844	14	federal	federal	PROPN
ftr-376	844	15	republic	republic	PROPN
ftr-376	844	16	of	of	ADP
ftr-376	844	17	germany	germany	PROPN
ftr-376	844	18	for	for	ADP
ftr-376	844	19	the	the	DET
ftr-376	844	20	avoidance	avoidance	NOUN
ftr-376	844	21	of	of	ADP
ftr-376	844	22	double	double	ADJ
ftr-376	844	23	taxation	taxation	NOUN
ftr-376	844	24	and	and	CCONJ
ftr-376	844	25	the	the	DET
ftr-376	844	26	prevention	prevention	NOUN
ftr-376	844	27	of	of	ADP
ftr-376	844	28	fiscal	fiscal	ADJ
ftr-376	844	29	evasion	evasion	NOUN
ftr-376	844	30	with	with	ADP
ftr-376	844	31	respect	respect	NOUN
ftr-376	844	32	to	to	ADP
ftr-376	844	33	taxes	taxis	NOUN
ftr-376	844	34	on	on	ADP
ftr-376	844	35	income	income	NOUN
ftr-376	844	36	and	and	CCONJ
ftr-376	844	37	capital	capital	NOUN
ftr-376	844	38	and	and	CCONJ
ftr-376	844	39	to	to	ADP
ftr-376	844	40	certain	certain	ADJ
ftr-376	844	41	other	other	ADJ
ftr-376	844	42	taxes	taxis	NOUN
ftr-376	844	43	,	,	PUNCT
ftr-376	844	44	(	(	PUNCT
ftr-376	844	45	jun	jun	PROPN
ftr-376	844	46	.	.	PROPN
ftr-376	844	47	1	1	NUM
ftr-376	844	48	,	,	PUNCT
ftr-376	844	49	2006	2006	NUM
ftr-376	844	50	)	)	PUNCT
ftr-376	844	51	,	,	PUNCT
ftr-376	844	52	available	available	ADJ
ftr-376	844	53	at	at	ADP
ftr-376	844	54	lexis	lexis	NOUN
ftr-376	844	55	(	(	PUNCT
ftr-376	844	56	2006	2006	NUM
ftr-376	844	57	wtd	wtd	VERB
ftr-376	844	58	107	107	NUM
ftr-376	844	59	-	-	SYM
ftr-376	844	60	9	9	NUM
ftr-376	844	61	)	)	PUNCT
ftr-376	844	62	.	.	PUNCT
ftr-376	845	1	the	the	DET
ftr-376	845	2	protocol	protocol	NOUN
ftr-376	845	3	amends	amend	VERB
ftr-376	845	4	¶	¶	PROPN
ftr-376	845	5	22	22	NUM
ftr-376	845	6	.	.	PUNCT
ftr-376	846	1	the	the	DET
ftr-376	846	2	new	new	ADJ
ftr-376	846	3	¶	¶	PROPN
ftr-376	846	4	22	22	NUM
ftr-376	846	5	states	state	NOUN
ftr-376	846	6	:	:	PUNCT
ftr-376	846	7	in	in	ADP
ftr-376	846	8	respect	respect	NOUN
ftr-376	846	9	of	of	ADP
ftr-376	846	10	any	any	DET
ftr-376	846	11	case	case	NOUN
ftr-376	846	12	where	where	SCONJ
ftr-376	846	13	the	the	DET
ftr-376	846	14	competent	competent	ADJ
ftr-376	846	15	authorities	authority	NOUN
ftr-376	846	16	have	have	AUX
ftr-376	846	17	endeavored	endeavor	VERB
ftr-376	846	18	but	but	CCONJ
ftr-376	846	19	are	be	AUX
ftr-376	846	20	unable	unable	ADJ
ftr-376	846	21	to	to	PART
ftr-376	846	22	reach	reach	VERB
ftr-376	846	23	an	an	DET
ftr-376	846	24	agreement	agreement	NOUN
ftr-376	846	25	under	under	ADP
ftr-376	846	26	article	article	NOUN
ftr-376	846	27	25	25	NUM
ftr-376	846	28	regarding	regard	VERB
ftr-376	846	29	the	the	DET
ftr-376	846	30	application	application	NOUN
ftr-376	846	31	of	of	ADP
ftr-376	846	32	one	one	NUM
ftr-376	846	33	or	or	CCONJ
ftr-376	846	34	more	more	ADJ
ftr-376	846	35	of	of	ADP
ftr-376	846	36	the	the	DET
ftr-376	846	37	following	follow	VERB
ftr-376	846	38	articles	article	NOUN
ftr-376	846	39	of	of	ADP
ftr-376	846	40	the	the	DET
ftr-376	846	41	convention	convention	NOUN
ftr-376	846	42	:	:	PUNCT
ftr-376	846	43	4	4	NUM
ftr-376	846	44	(	(	PUNCT
ftr-376	846	45	residence	residence	NOUN
ftr-376	846	46	)	)	PUNCT
ftr-376	846	47	(	(	PUNCT
ftr-376	846	48	but	but	CCONJ
ftr-376	846	49	only	only	ADV
ftr-376	846	50	insofar	insofar	ADV
ftr-376	846	51	as	as	SCONJ
ftr-376	846	52	it	it	PRON
ftr-376	846	53	relates	relate	VERB
ftr-376	846	54	to	to	ADP
ftr-376	846	55	the	the	DET
ftr-376	846	56	residence	residence	NOUN
ftr-376	846	57	of	of	ADP
ftr-376	846	58	a	a	DET
ftr-376	846	59	natural	natural	ADJ
ftr-376	846	60	person	person	NOUN
ftr-376	846	61	)	)	PUNCT
ftr-376	846	62	,	,	PUNCT
ftr-376	846	63	5	5	NUM
ftr-376	846	64	(	(	PUNCT
ftr-376	846	65	permanent	permanent	ADJ
ftr-376	846	66	establishment	establishment	NOUN
ftr-376	846	67	)	)	PUNCT
ftr-376	846	68	,	,	PUNCT
ftr-376	846	69	7	7	NUM
ftr-376	846	70	(	(	PUNCT
ftr-376	846	71	business	business	NOUN
ftr-376	846	72	profits	profit	NOUN
ftr-376	846	73	)	)	PUNCT
ftr-376	846	74	,	,	PUNCT
ftr-376	846	75	9	9	NUM
ftr-376	846	76	(	(	PUNCT
ftr-376	846	77	associated	associate	VERB
ftr-376	846	78	enterprises	enterprise	NOUN
ftr-376	846	79	)	)	PUNCT
ftr-376	846	80	,	,	PUNCT
ftr-376	846	81	12	12	NUM
ftr-376	846	82	(	(	PUNCT
ftr-376	846	83	royalties	royalty	NOUN
ftr-376	846	84	)	)	PUNCT
ftr-376	846	85	,	,	PUNCT
ftr-376	846	86	binding	bind	VERB
ftr-376	846	87	arbitration	arbitration	NOUN
ftr-376	846	88	shall	shall	AUX
ftr-376	846	89	be	be	AUX
ftr-376	846	90	used	use	VERB
ftr-376	846	91	to	to	PART
ftr-376	846	92	determine	determine	VERB
ftr-376	846	93	such	such	ADJ
ftr-376	846	94	application	application	NOUN
ftr-376	846	95	,	,	PUNCT
ftr-376	846	96	unless	unless	SCONJ
ftr-376	846	97	the	the	DET
ftr-376	846	98	competent	competent	ADJ
ftr-376	846	99	authorities	authority	NOUN
ftr-376	846	100	agree	agree	VERB
ftr-376	846	101	that	that	SCONJ
ftr-376	846	102	the	the	DET
ftr-376	846	103	particular	particular	ADJ
ftr-376	846	104	case	case	NOUN
ftr-376	846	105	is	be	AUX
ftr-376	846	106	not	not	PART
ftr-376	846	107	suitable	suitable	ADJ
ftr-376	846	108	for	for	ADP
ftr-376	846	109	determination	determination	NOUN
ftr-376	846	110	by	by	ADP
ftr-376	846	111	arbitration	arbitration	NOUN
ftr-376	846	112	.	.	PUNCT
ftr-376	847	1	in	in	ADP
ftr-376	847	2	addition	addition	NOUN
ftr-376	847	3	,	,	PUNCT
ftr-376	847	4	the	the	DET
ftr-376	847	5	competent	competent	ADJ
ftr-376	847	6	authorities	authority	NOUN
ftr-376	847	7	may	may	AUX
ftr-376	847	8	,	,	PUNCT
ftr-376	847	9	on	on	ADP
ftr-376	847	10	an	an	DET
ftr-376	847	11	ad	ad	NOUN
ftr-376	847	12	hoc	hoc	X
ftr-376	847	13	basis	basis	NOUN
ftr-376	847	14	,	,	PUNCT
ftr-376	847	15	agree	agree	VERB
ftr-376	847	16	that	that	SCONJ
ftr-376	847	17	binding	bind	VERB
ftr-376	847	18	arbitration	arbitration	NOUN
ftr-376	847	19	shall	shall	AUX
ftr-376	847	20	be	be	AUX
ftr-376	847	21	used	use	VERB
ftr-376	847	22	in	in	ADP
ftr-376	847	23	respect	respect	NOUN
ftr-376	847	24	of	of	ADP
ftr-376	847	25	any	any	DET
ftr-376	847	26	other	other	ADJ
ftr-376	847	27	matter	matter	NOUN
ftr-376	847	28	to	to	PART
ftr-376	847	29	which	which	PRON
ftr-376	847	30	article	article	NOUN
ftr-376	847	31	25	25	NUM
ftr-376	847	32	applies	apply	VERB
ftr-376	847	33	.	.	PUNCT
ftr-376	848	1	137	137	NUM
ftr-376	848	2	.	.	PUNCT
ftr-376	849	1	the	the	DET
ftr-376	849	2	full	full	ADJ
ftr-376	849	3	version	version	NOUN
ftr-376	849	4	of	of	ADP
ftr-376	849	5	the	the	DET
ftr-376	849	6	protocol	protocol	NOUN
ftr-376	849	7	is	be	AUX
ftr-376	849	8	available	available	ADJ
ftr-376	849	9	at	at	ADP
ftr-376	849	10	lexis	lexis	NOUN
ftr-376	849	11	(	(	PUNCT
ftr-376	849	12	2007	2007	NUM
ftr-376	849	13	tnt	tnt	PROPN
ftr-376	849	14	18582	18582	NUM
ftr-376	849	15	)	)	PUNCT
ftr-376	849	16	.	.	PUNCT
ftr-376	850	1	in	in	ADP
ftr-376	850	2	the	the	DET
ftr-376	850	3	letters	letter	NOUN
ftr-376	850	4	exchanged	exchange	VERB
ftr-376	850	5	between	between	ADP
ftr-376	850	6	the	the	DET
ftr-376	850	7	two	two	NUM
ftr-376	850	8	governments	government	NOUN
ftr-376	850	9	,	,	PUNCT
ftr-376	850	10	it	it	PRON
ftr-376	850	11	is	be	AUX
ftr-376	850	12	clarified	clarify	VERB
ftr-376	850	13	that	that	SCONJ
ftr-376	850	14	the	the	DET
ftr-376	850	15	mandatory	mandatory	ADJ
ftr-376	850	16	arbitration	arbitration	NOUN
ftr-376	850	17	will	will	AUX
ftr-376	850	18	deal	deal	VERB
ftr-376	850	19	only	only	ADV
ftr-376	850	20	with	with	ADP
ftr-376	850	21	specified	specified	ADJ
ftr-376	850	22	issues	issue	NOUN
ftr-376	850	23	:	:	PUNCT
ftr-376	850	24	in	in	ADP
ftr-376	850	25	respect	respect	NOUN
ftr-376	850	26	of	of	ADP
ftr-376	850	27	any	any	DET
ftr-376	850	28	case	case	NOUN
ftr-376	850	29	where	where	SCONJ
ftr-376	850	30	the	the	DET
ftr-376	850	31	competent	competent	ADJ
ftr-376	850	32	authorities	authority	NOUN
ftr-376	850	33	have	have	AUX
ftr-376	850	34	endeavored	endeavor	VERB
ftr-376	850	35	but	but	CCONJ
ftr-376	850	36	are	be	AUX
ftr-376	850	37	unable	unable	ADJ
ftr-376	850	38	to	to	PART
ftr-376	850	39	reach	reach	VERB
ftr-376	850	40	a	a	DET
ftr-376	850	41	complete	complete	ADJ
ftr-376	850	42	agreement	agreement	NOUN
ftr-376	850	43	under	under	ADP
ftr-376	850	44	article	article	NOUN
ftr-376	850	45	xxvi	xxvi	PROPN
ftr-376	850	46	(	(	PUNCT
ftr-376	850	47	mutual	mutual	ADJ
ftr-376	850	48	agreement	agreement	NOUN
ftr-376	850	49	procedure	procedure	NOUN
ftr-376	850	50	)	)	PUNCT
ftr-376	850	51	of	of	ADP
ftr-376	850	52	the	the	DET
ftr-376	850	53	convention	convention	NOUN
ftr-376	850	54	regarding	regard	VERB
ftr-376	850	55	the	the	DET
ftr-376	850	56	application	application	NOUN
ftr-376	850	57	of	of	ADP
ftr-376	850	58	one	one	NUM
ftr-376	850	59	or	or	CCONJ
ftr-376	850	60	more	more	ADJ
ftr-376	850	61	of	of	ADP
ftr-376	850	62	the	the	DET
ftr-376	850	63	following	follow	VERB
ftr-376	850	64	articles	article	NOUN
ftr-376	850	65	of	of	ADP
ftr-376	850	66	the	the	DET
ftr-376	850	67	convention	convention	NOUN
ftr-376	850	68	:	:	PUNCT
ftr-376	850	69	iv	iv	X
ftr-376	850	70	(	(	PUNCT
ftr-376	850	71	residence	residence	NOUN
ftr-376	850	72	)	)	PUNCT
ftr-376	850	73	(	(	PUNCT
ftr-376	850	74	but	but	CCONJ
ftr-376	850	75	only	only	ADV
ftr-376	850	76	insofar	insofar	ADV
ftr-376	850	77	as	as	SCONJ
ftr-376	850	78	it	it	PRON
ftr-376	850	79	relates	relate	VERB
ftr-376	850	80	to	to	ADP
ftr-376	850	81	the	the	DET
ftr-376	850	82	residence	residence	NOUN
ftr-376	850	83	of	of	ADP
ftr-376	850	84	a	a	DET
ftr-376	850	85	natural	natural	ADJ
ftr-376	850	86	person	person	NOUN
ftr-376	850	87	)	)	PUNCT
ftr-376	850	88	,	,	PUNCT
ftr-376	850	89	v	v	X
ftr-376	850	90	(	(	PUNCT
ftr-376	850	91	permanent	permanent	ADJ
ftr-376	850	92	establishment	establishment	NOUN
ftr-376	850	93	)	)	PUNCT
ftr-376	850	94	,	,	PUNCT
ftr-376	850	95	vii	vii	PROPN
ftr-376	850	96	(	(	PUNCT
ftr-376	850	97	business	business	NOUN
ftr-376	850	98	profits	profit	NOUN
ftr-376	850	99	)	)	PUNCT
ftr-376	850	100	,	,	PUNCT
ftr-376	850	101	ix	ix	X
ftr-376	850	102	(	(	PUNCT
ftr-376	850	103	related	related	ADJ
ftr-376	850	104	persons	person	NOUN
ftr-376	850	105	)	)	PUNCT
ftr-376	850	106	,	,	PUNCT
ftr-376	850	107	and	and	CCONJ
ftr-376	850	108	xii	xii	NOUN
ftr-376	850	109	(	(	PUNCT
ftr-376	850	110	royalties	royalty	NOUN
ftr-376	850	111	)	)	PUNCT
ftr-376	850	112	(	(	PUNCT
ftr-376	850	113	but	but	CCONJ
ftr-376	850	114	only	only	ADV
ftr-376	850	115	(	(	PUNCT
ftr-376	850	116	i	i	NOUN
ftr-376	850	117	)	)	PUNCT
ftr-376	850	118	insofar	insofar	ADV
ftr-376	850	119	as	as	SCONJ
ftr-376	850	120	article	article	NOUN
ftr-376	850	121	xii	xii	NOUN
ftr-376	850	122	might	might	AUX
ftr-376	850	123	apply	apply	VERB
ftr-376	850	124	in	in	ADP
ftr-376	850	125	transactions	transaction	NOUN
ftr-376	850	126	involving	involve	VERB
ftr-376	850	127	related	related	ADJ
ftr-376	850	128	persons	person	NOUN
ftr-376	850	129	to	to	PART
ftr-376	850	130	whom	whom	PRON
ftr-376	850	131	article	article	NOUN
ftr-376	850	132	ix	ix	PRON
ftr-376	850	133	might	might	AUX
ftr-376	850	134	apply	apply	VERB
ftr-376	850	135	,	,	PUNCT
ftr-376	850	136	or	or	CCONJ
ftr-376	850	137	(	(	PUNCT
ftr-376	850	138	ii	ii	NOUN
ftr-376	850	139	)	)	PUNCT
ftr-376	850	140	to	to	ADP
ftr-376	850	141	an	an	DET
ftr-376	850	142	allocation	allocation	NOUN
ftr-376	850	143	of	of	ADP
ftr-376	850	144	amounts	amount	NOUN
ftr-376	850	145	between	between	ADP
ftr-376	850	146	royalties	royalty	NOUN
ftr-376	850	147	that	that	PRON
ftr-376	850	148	are	be	AUX
ftr-376	850	149	taxable	taxable	ADJ
ftr-376	850	150	under	under	ADP
ftr-376	850	151	¶	¶	PROPN
ftr-376	850	152	2	2	NUM
ftr-376	850	153	thereof	thereof	NOUN
ftr-376	850	154	and	and	CCONJ
ftr-376	850	155	royalties	royalty	NOUN
ftr-376	850	156	that	that	PRON
ftr-376	850	157	are	be	AUX
ftr-376	850	158	exempt	exempt	ADJ
ftr-376	850	159	under	under	ADP
ftr-376	850	160	¶	¶	PROPN
ftr-376	850	161	3	3	NUM
ftr-376	850	162	thereof	thereof	ADV
ftr-376	850	163	)	)	PUNCT
ftr-376	850	164	,	,	PUNCT
ftr-376	850	165	binding	bind	VERB
ftr-376	850	166	arbitration	arbitration	NOUN
ftr-376	850	167	shall	shall	AUX
ftr-376	850	168	be	be	AUX
ftr-376	850	169	used	use	VERB
ftr-376	850	170	to	to	PART
ftr-376	850	171	determine	determine	VERB
ftr-376	850	172	such	such	ADJ
ftr-376	850	173	application	application	NOUN
ftr-376	850	174	,	,	PUNCT
ftr-376	850	175	unless	unless	SCONJ
ftr-376	850	176	the	the	DET
ftr-376	850	177	competent	competent	ADJ
ftr-376	850	178	authorities	authority	NOUN
ftr-376	850	179	agree	agree	VERB
ftr-376	850	180	that	that	SCONJ
ftr-376	850	181	the	the	DET
ftr-376	850	182	particular	particular	ADJ
ftr-376	850	183	case	case	NOUN
ftr-376	850	184	is	be	AUX
ftr-376	850	185	not	not	PART
ftr-376	850	186	suitable	suitable	ADJ
ftr-376	850	187	for	for	ADP
ftr-376	850	188	determination	determination	NOUN
ftr-376	850	189	by	by	ADP
ftr-376	850	190	arbitration	arbitration	NOUN
ftr-376	850	191	.	.	PUNCT
ftr-376	851	1	in	in	ADP
ftr-376	851	2	addition	addition	NOUN
ftr-376	851	3	,	,	PUNCT
ftr-376	851	4	the	the	DET
ftr-376	851	5	competent	competent	ADJ
ftr-376	851	6	authorities	authority	NOUN
ftr-376	851	7	may	may	AUX
ftr-376	851	8	,	,	PUNCT
ftr-376	851	9	on	on	ADP
ftr-376	851	10	an	an	DET
ftr-376	851	11	ad	ad	NOUN
ftr-376	851	12	hoc	hoc	X
ftr-376	851	13	basis	basis	NOUN
ftr-376	851	14	,	,	PUNCT
ftr-376	851	15	agree	agree	VERB
ftr-376	851	16	that	that	SCONJ
ftr-376	851	17	binding	bind	VERB
ftr-376	851	18	arbitration	arbitration	NOUN
ftr-376	851	19	shall	shall	AUX
ftr-376	851	20	be	be	AUX
ftr-376	851	21	used	use	VERB
ftr-376	851	22	in	in	ADP
ftr-376	851	23	respect	respect	NOUN
ftr-376	851	24	of	of	ADP
ftr-376	851	25	any	any	DET
ftr-376	851	26	other	other	ADJ
ftr-376	851	27	matter	matter	NOUN
ftr-376	851	28	to	to	PART
ftr-376	851	29	which	which	PRON
ftr-376	851	30	article	article	NOUN
ftr-376	851	31	xxvi	xxvi	PROPN
ftr-376	851	32	applies	apply	VERB
ftr-376	851	33	.	.	PUNCT
ftr-376	852	1	if	if	SCONJ
ftr-376	852	2	an	an	DET
ftr-376	852	3	arbitration	arbitration	NOUN
ftr-376	852	4	proceeding	proceeding	NOUN
ftr-376	852	5	(	(	PUNCT
ftr-376	852	6	the	the	DET
ftr-376	852	7	748	748	NUM
ftr-376	852	8	florida	florida	PROPN
ftr-376	852	9	tax	tax	NOUN
ftr-376	852	10	review	review	NOUN
ftr-376	852	11	[	[	X
ftr-376	852	12	vol	vol	NOUN
ftr-376	852	13	.	.	PUNCT
ftr-376	852	14	9:8	9:8	NUM
ftr-376	852	15	last	last	ADJ
ftr-376	852	16	,	,	PUNCT
ftr-376	852	17	a	a	DET
ftr-376	852	18	common	common	ADJ
ftr-376	852	19	feature	feature	NOUN
ftr-376	852	20	to	to	ADP
ftr-376	852	21	the	the	DET
ftr-376	852	22	u.s	u.s	PROPN
ftr-376	852	23	.	.	PROPN
ftr-376	852	24	arbitration	arbitration	NOUN
ftr-376	852	25	provisions	provision	NOUN
ftr-376	852	26	is	be	AUX
ftr-376	852	27	the	the	DET
ftr-376	852	28	use	use	NOUN
ftr-376	852	29	of	of	ADP
ftr-376	852	30	the	the	DET
ftr-376	852	31	so	so	ADV
ftr-376	852	32	called	call	VERB
ftr-376	852	33	“	"	PUNCT
ftr-376	852	34	baseball	baseball	NOUN
ftr-376	852	35	”	"	PUNCT
ftr-376	852	36	arbitration	arbitration	NOUN
ftr-376	852	37	where	where	SCONJ
ftr-376	852	38	the	the	DET
ftr-376	852	39	arbitral	arbitral	ADJ
ftr-376	852	40	panel	panel	NOUN
ftr-376	852	41	can	can	AUX
ftr-376	852	42	chose	chose	VERB
ftr-376	852	43	only	only	ADV
ftr-376	852	44	one	one	NUM
ftr-376	852	45	of	of	ADP
ftr-376	852	46	the	the	DET
ftr-376	852	47	two	two	NUM
ftr-376	852	48	proposed	propose	VERB
ftr-376	852	49	resolutions	resolution	NOUN
ftr-376	852	50	submitted	submit	VERB
ftr-376	852	51	by	by	ADP
ftr-376	852	52	the	the	DET
ftr-376	852	53	contracting	contracting	NOUN
ftr-376	852	54	states.138	states.138	PROPN
ftr-376	852	55	officially	officially	ADV
ftr-376	852	56	referred	refer	VERB
ftr-376	852	57	to	to	ADP
ftr-376	852	58	as	as	ADP
ftr-376	852	59	“	"	PUNCT
ftr-376	852	60	final	final	ADJ
ftr-376	852	61	-	-	PUNCT
ftr-376	852	62	offer	offer	NOUN
ftr-376	852	63	”	"	PUNCT
ftr-376	852	64	arbitration	arbitration	NOUN
ftr-376	852	65	,	,	PUNCT
ftr-376	852	66	this	this	PRON
ftr-376	852	67	is	be	AUX
ftr-376	852	68	an	an	DET
ftr-376	852	69	arbitration	arbitration	NOUN
ftr-376	852	70	in	in	ADP
ftr-376	852	71	which	which	PRON
ftr-376	852	72	each	each	DET
ftr-376	852	73	party	party	NOUN
ftr-376	852	74	submits	submit	VERB
ftr-376	852	75	a	a	DET
ftr-376	852	76	“	"	PUNCT
ftr-376	852	77	final	final	ADJ
ftr-376	852	78	offer	offer	NOUN
ftr-376	852	79	”	"	PUNCT
ftr-376	852	80	to	to	ADP
ftr-376	852	81	the	the	DET
ftr-376	852	82	arbitrator	arbitrator	NOUN
ftr-376	852	83	,	,	PUNCT
ftr-376	852	84	who	who	PRON
ftr-376	852	85	may	may	AUX
ftr-376	852	86	choose	choose	VERB
ftr-376	852	87	only	only	ADV
ftr-376	852	88	one.139	one.139	VERB
ftr-376	852	89	this	this	DET
ftr-376	852	90	type	type	NOUN
ftr-376	852	91	of	of	ADP
ftr-376	852	92	arbitration	arbitration	NOUN
ftr-376	852	93	does	do	AUX
ftr-376	852	94	not	not	PART
ftr-376	852	95	suit	suit	VERB
ftr-376	852	96	disputes	dispute	NOUN
ftr-376	852	97	regarding	regard	VERB
ftr-376	852	98	the	the	DET
ftr-376	852	99	existence	existence	NOUN
ftr-376	852	100	of	of	ADP
ftr-376	852	101	a	a	DET
ftr-376	852	102	permanent	permanent	ADJ
ftr-376	852	103	establishment	establishment	NOUN
ftr-376	852	104	,	,	PUNCT
ftr-376	852	105	for	for	ADP
ftr-376	852	106	example	example	NOUN
ftr-376	852	107	,	,	PUNCT
ftr-376	852	108	or	or	CCONJ
ftr-376	852	109	the	the	DET
ftr-376	852	110	definition	definition	NOUN
ftr-376	852	111	of	of	ADP
ftr-376	852	112	terms	term	NOUN
ftr-376	852	113	such	such	ADJ
ftr-376	852	114	as	as	ADP
ftr-376	852	115	“	"	PUNCT
ftr-376	852	116	investment	investment	NOUN
ftr-376	852	117	bank	bank	NOUN
ftr-376	852	118	,	,	PUNCT
ftr-376	852	119	”	"	PUNCT
ftr-376	852	120	“	"	PUNCT
ftr-376	852	121	royalties	royalty	NOUN
ftr-376	852	122	”	"	PUNCT
ftr-376	852	123	or	or	CCONJ
ftr-376	852	124	“	"	PUNCT
ftr-376	852	125	services	service	NOUN
ftr-376	852	126	.	.	PUNCT
ftr-376	853	1	”140	”140	NOUN
ftr-376	853	2	for	for	ADP
ftr-376	853	3	the	the	DET
ftr-376	853	4	reasons	reason	NOUN
ftr-376	853	5	mentioned	mention	VERB
ftr-376	853	6	above	above	ADV
ftr-376	853	7	,	,	PUNCT
ftr-376	853	8	i	i	PRON
ftr-376	853	9	believe	believe	VERB
ftr-376	853	10	the	the	DET
ftr-376	853	11	u.s	u.s	PROPN
ftr-376	853	12	.	.	PROPN
ftr-376	853	13	expresses	express	VERB
ftr-376	853	14	a	a	DET
ftr-376	853	15	policy	policy	NOUN
ftr-376	853	16	position	position	NOUN
ftr-376	853	17	aimed	aim	VERB
ftr-376	853	18	at	at	ADP
ftr-376	853	19	limiting	limit	VERB
ftr-376	853	20	the	the	DET
ftr-376	853	21	application	application	NOUN
ftr-376	853	22	of	of	ADP
ftr-376	853	23	mandatory	mandatory	ADJ
ftr-376	853	24	and	and	CCONJ
ftr-376	853	25	binding	bind	VERB
ftr-376	853	26	arbitration.141	arbitration.141	NOUN
ftr-376	853	27	iv	iv	NOUN
ftr-376	853	28	.	.	PUNCT
ftr-376	853	29	conclusion	conclusion	NOUN
ftr-376	853	30	a.	a.	NOUN
ftr-376	853	31	addressing	address	VERB
ftr-376	853	32	the	the	DET
ftr-376	853	33	concerns	concern	NOUN
ftr-376	853	34	i	i	PRON
ftr-376	853	35	have	have	AUX
ftr-376	853	36	attempted	attempt	VERB
ftr-376	853	37	to	to	PART
ftr-376	853	38	present	present	VERB
ftr-376	853	39	the	the	DET
ftr-376	853	40	structural	structural	ADJ
ftr-376	853	41	deficiencies	deficiency	NOUN
ftr-376	853	42	that	that	PRON
ftr-376	853	43	exist	exist	VERB
ftr-376	853	44	in	in	ADP
ftr-376	853	45	the	the	DET
ftr-376	853	46	current	current	ADJ
ftr-376	853	47	proposals	proposal	NOUN
ftr-376	853	48	for	for	ADP
ftr-376	853	49	mandatory	mandatory	ADJ
ftr-376	853	50	and	and	CCONJ
ftr-376	853	51	binding	binding	ADJ
ftr-376	853	52	arbitration	arbitration	NOUN
ftr-376	853	53	.	.	PUNCT
ftr-376	854	1	addressing	address	VERB
ftr-376	854	2	these	these	DET
ftr-376	854	3	deficiencies	deficiency	NOUN
ftr-376	854	4	is	be	AUX
ftr-376	854	5	not	not	PART
ftr-376	854	6	the	the	DET
ftr-376	854	7	only	only	ADJ
ftr-376	854	8	amendment	amendment	NOUN
ftr-376	854	9	that	that	PRON
ftr-376	854	10	could	could	AUX
ftr-376	854	11	improve	improve	VERB
ftr-376	854	12	the	the	DET
ftr-376	854	13	proposals	proposal	NOUN
ftr-376	854	14	.	.	PUNCT
ftr-376	855	1	“	"	PUNCT
ftr-376	855	2	proceeding	proceeding	NOUN
ftr-376	855	3	”	"	PUNCT
ftr-376	855	4	)	)	PUNCT
ftr-376	855	5	under	under	ADP
ftr-376	855	6	paragraph	paragraph	NOUN
ftr-376	855	7	6	6	NUM
ftr-376	855	8	of	of	ADP
ftr-376	855	9	article	article	NOUN
ftr-376	855	10	xxvi	xxvi	NOUN
ftr-376	855	11	commences	commence	NOUN
ftr-376	855	12	,	,	PUNCT
ftr-376	855	13	the	the	DET
ftr-376	855	14	following	follow	VERB
ftr-376	855	15	rules	rule	NOUN
ftr-376	855	16	and	and	CCONJ
ftr-376	855	17	procedures	procedure	NOUN
ftr-376	855	18	shall	shall	AUX
ftr-376	855	19	apply	apply	VERB
ftr-376	855	20	…	…	PUNCT
ftr-376	855	21	.	.	X
ftr-376	856	1	138	138	NUM
ftr-376	856	2	.	.	PUNCT
ftr-376	857	1	the	the	DET
ftr-376	857	2	relevant	relevant	ADJ
ftr-376	857	3	provision	provision	NOUN
ftr-376	857	4	in	in	ADP
ftr-376	857	5	the	the	DET
ftr-376	857	6	u.s	u.s	PROPN
ftr-376	857	7	.	.	PROPN
ftr-376	857	8	–	–	PUNCT
ftr-376	857	9	belgian	belgian	ADJ
ftr-376	857	10	itt	itt	INTJ
ftr-376	857	11	for	for	ADP
ftr-376	857	12	example	example	NOUN
ftr-376	857	13	states	state	VERB
ftr-376	857	14	that	that	SCONJ
ftr-376	857	15	:	:	PUNCT
ftr-376	857	16	“	"	PUNCT
ftr-376	857	17	the	the	DET
ftr-376	857	18	arbitration	arbitration	NOUN
ftr-376	857	19	board	board	NOUN
ftr-376	857	20	will	will	AUX
ftr-376	857	21	deliver	deliver	VERB
ftr-376	857	22	a	a	DET
ftr-376	857	23	determination	determination	NOUN
ftr-376	857	24	in	in	ADP
ftr-376	857	25	writing	write	VERB
ftr-376	857	26	to	to	ADP
ftr-376	857	27	the	the	DET
ftr-376	857	28	contracting	contracting	NOUN
ftr-376	857	29	states	state	NOUN
ftr-376	857	30	within	within	ADP
ftr-376	857	31	six	six	NUM
ftr-376	857	32	months	month	NOUN
ftr-376	857	33	of	of	ADP
ftr-376	857	34	the	the	DET
ftr-376	857	35	appointment	appointment	NOUN
ftr-376	857	36	of	of	ADP
ftr-376	857	37	its	its	PRON
ftr-376	857	38	chair	chair	NOUN
ftr-376	857	39	.	.	PUNCT
ftr-376	858	1	the	the	DET
ftr-376	858	2	board	board	NOUN
ftr-376	858	3	will	will	AUX
ftr-376	858	4	adopt	adopt	VERB
ftr-376	858	5	as	as	ADP
ftr-376	858	6	its	its	PRON
ftr-376	858	7	determination	determination	NOUN
ftr-376	858	8	one	one	NUM
ftr-376	858	9	of	of	ADP
ftr-376	858	10	the	the	DET
ftr-376	858	11	proposed	propose	VERB
ftr-376	858	12	resolutions	resolution	NOUN
ftr-376	858	13	submitted	submit	VERB
ftr-376	858	14	by	by	ADP
ftr-376	858	15	the	the	DET
ftr-376	858	16	contracting	contracting	NOUN
ftr-376	858	17	states	state	NOUN
ftr-376	858	18	.	.	PUNCT
ftr-376	858	19	”	"	PUNCT
ftr-376	859	1	protocol	protocol	PROPN
ftr-376	859	2	belgium	belgium	PROPN
ftr-376	859	3	/	/	SYM
ftr-376	859	4	usa	usa	PROPN
ftr-376	859	5	27/11/2006	27/11/2006	NUM
ftr-376	859	6	,	,	PUNCT
ftr-376	859	7	convention	convention	NOUN
ftr-376	859	8	between	between	ADP
ftr-376	859	9	the	the	DET
ftr-376	859	10	government	government	NOUN
ftr-376	859	11	of	of	ADP
ftr-376	859	12	the	the	DET
ftr-376	859	13	kingdom	kingdom	NOUN
ftr-376	859	14	of	of	ADP
ftr-376	859	15	belgium	belgium	PROPN
ftr-376	859	16	and	and	CCONJ
ftr-376	859	17	the	the	DET
ftr-376	859	18	government	government	NOUN
ftr-376	859	19	of	of	ADP
ftr-376	859	20	the	the	DET
ftr-376	859	21	united	united	PROPN
ftr-376	859	22	states	states	PROPN
ftr-376	859	23	of	of	ADP
ftr-376	859	24	america	america	PROPN
ftr-376	859	25	for	for	ADP
ftr-376	859	26	the	the	DET
ftr-376	859	27	avoidance	avoidance	NOUN
ftr-376	859	28	of	of	ADP
ftr-376	859	29	double	double	ADJ
ftr-376	859	30	taxation	taxation	NOUN
ftr-376	859	31	and	and	CCONJ
ftr-376	859	32	the	the	DET
ftr-376	859	33	prevention	prevention	NOUN
ftr-376	859	34	of	of	ADP
ftr-376	859	35	fiscal	fiscal	ADJ
ftr-376	859	36	evasion	evasion	NOUN
ftr-376	859	37	with	with	ADP
ftr-376	859	38	respect	respect	NOUN
ftr-376	859	39	to	to	ADP
ftr-376	859	40	taxes	taxis	NOUN
ftr-376	859	41	on	on	ADP
ftr-376	859	42	income	income	NOUN
ftr-376	859	43	;	;	PUNCT
ftr-376	859	44	available	available	ADJ
ftr-376	859	45	at	at	SCONJ
ftr-376	859	46	www.treas.gov/press/releases/reports/initialed	www.treas.gov/press/releases/reports/initiale	VERB
ftr-376	859	47	%	%	NOUN
ftr-376	859	48	20protocol%20%2011.20.06%20%20final%20for%20printing.doc	20protocol%20%2011.20.06%20%20final%20for%20printing.doc	NUM
ftr-376	859	49	.	.	PUNCT
ftr-376	860	1	139	139	NUM
ftr-376	860	2	.	.	PUNCT
ftr-376	861	1	black	black	PROPN
ftr-376	861	2	’s	’s	PART
ftr-376	861	3	law	law	NOUN
ftr-376	861	4	dictionary	dictionary	NOUN
ftr-376	861	5	41	41	NUM
ftr-376	861	6	,	,	PUNCT
ftr-376	861	7	(	(	PUNCT
ftr-376	861	8	8th	8th	ADJ
ftr-376	861	9	ed	ed	NOUN
ftr-376	861	10	.	.	PUNCT
ftr-376	861	11	2004	2004	NUM
ftr-376	861	12	)	)	PUNCT
ftr-376	861	13	.	.	PUNCT
ftr-376	862	1	140	140	NUM
ftr-376	862	2	.	.	PUNCT
ftr-376	863	1	see	see	VERB
ftr-376	863	2	park	park	NOUN
ftr-376	863	3	,	,	PUNCT
ftr-376	863	4	supra	supra	PROPN
ftr-376	863	5	note	note	NOUN
ftr-376	863	6	9	9	NUM
ftr-376	863	7	,	,	PUNCT
ftr-376	863	8	noting	note	VERB
ftr-376	863	9	that	that	SCONJ
ftr-376	863	10	:	:	PUNCT
ftr-376	863	11	“	"	PUNCT
ftr-376	863	12	however	however	ADV
ftr-376	863	13	,	,	PUNCT
ftr-376	863	14	for	for	ADP
ftr-376	863	15	other	other	ADJ
ftr-376	863	16	issues	issue	NOUN
ftr-376	863	17	the	the	DET
ftr-376	863	18	more	more	ADV
ftr-376	863	19	traditional	traditional	ADJ
ftr-376	863	20	process	process	NOUN
ftr-376	863	21	might	might	AUX
ftr-376	863	22	be	be	AUX
ftr-376	863	23	appropriate	appropriate	ADJ
ftr-376	863	24	.	.	PUNCT
ftr-376	863	25	”	"	PUNCT
ftr-376	864	1	for	for	ADP
ftr-376	864	2	example	example	NOUN
ftr-376	864	3	,	,	PUNCT
ftr-376	864	4	arbitrators	arbitrator	NOUN
ftr-376	864	5	might	might	AUX
ftr-376	864	6	be	be	AUX
ftr-376	864	7	asked	ask	VERB
ftr-376	864	8	to	to	PART
ftr-376	864	9	determine	determine	VERB
ftr-376	864	10	what	what	PRON
ftr-376	864	11	is	be	AUX
ftr-376	864	12	a	a	DET
ftr-376	864	13	royalty	royalty	NOUN
ftr-376	864	14	(	(	PUNCT
ftr-376	864	15	as	as	SCONJ
ftr-376	864	16	opposed	oppose	VERB
ftr-376	864	17	to	to	ADP
ftr-376	864	18	personal	personal	ADJ
ftr-376	864	19	services	service	NOUN
ftr-376	864	20	)	)	PUNCT
ftr-376	864	21	,	,	PUNCT
ftr-376	864	22	interest	interest	NOUN
ftr-376	864	23	(	(	PUNCT
ftr-376	864	24	as	as	SCONJ
ftr-376	864	25	opposed	oppose	VERB
ftr-376	864	26	to	to	PART
ftr-376	864	27	rent	rent	VERB
ftr-376	864	28	in	in	ADP
ftr-376	864	29	a	a	DET
ftr-376	864	30	finance	finance	NOUN
ftr-376	864	31	lease	lease	NOUN
ftr-376	864	32	)	)	PUNCT
ftr-376	864	33	,	,	PUNCT
ftr-376	864	34	or	or	CCONJ
ftr-376	864	35	to	to	PART
ftr-376	864	36	decide	decide	VERB
ftr-376	864	37	where	where	SCONJ
ftr-376	864	38	the	the	DET
ftr-376	864	39	taxpayer	taxpayer	NOUN
ftr-376	864	40	has	have	VERB
ftr-376	864	41	a	a	DET
ftr-376	864	42	“	"	PUNCT
ftr-376	864	43	center	center	NOUN
ftr-376	864	44	of	of	ADP
ftr-376	864	45	vital	vital	ADJ
ftr-376	864	46	interest	interest	NOUN
ftr-376	864	47	:	:	PUNCT
ftr-376	864	48	or	or	CCONJ
ftr-376	864	49	a	a	DET
ftr-376	864	50	permanent	permanent	ADJ
ftr-376	864	51	establishment	establishment	NOUN
ftr-376	864	52	.	.	PUNCT
ftr-376	865	1	in	in	ADP
ftr-376	865	2	international	international	ADJ
ftr-376	865	3	tax	tax	NOUN
ftr-376	865	4	arbitration	arbitration	NOUN
ftr-376	865	5	in	in	ADP
ftr-376	865	6	which	which	PRON
ftr-376	865	7	taxpayers	taxpayer	NOUN
ftr-376	865	8	are	be	AUX
ftr-376	865	9	given	give	VERB
ftr-376	865	10	a	a	DET
ftr-376	865	11	role	role	NOUN
ftr-376	865	12	it	it	PRON
ftr-376	865	13	is	be	AUX
ftr-376	865	14	uncertain	uncertain	ADJ
ftr-376	865	15	how	how	SCONJ
ftr-376	865	16	the	the	DET
ftr-376	865	17	baseball	baseball	NOUN
ftr-376	865	18	format	format	NOUN
ftr-376	865	19	would	would	AUX
ftr-376	865	20	work	work	VERB
ftr-376	865	21	.	.	PUNCT
ftr-376	865	22	”	"	PUNCT
ftr-376	866	1	141	141	NUM
ftr-376	866	2	.	.	PUNCT
ftr-376	867	1	i	i	PRON
ftr-376	867	2	will	will	AUX
ftr-376	867	3	note	note	VERB
ftr-376	867	4	that	that	SCONJ
ftr-376	867	5	between	between	ADP
ftr-376	867	6	the	the	DET
ftr-376	867	7	time	time	NOUN
ftr-376	867	8	this	this	DET
ftr-376	867	9	article	article	NOUN
ftr-376	867	10	was	be	AUX
ftr-376	867	11	originally	originally	ADV
ftr-376	867	12	written	write	VERB
ftr-376	867	13	and	and	CCONJ
ftr-376	867	14	its	its	PRON
ftr-376	867	15	publication	publication	NOUN
ftr-376	867	16	,	,	PUNCT
ftr-376	867	17	the	the	DET
ftr-376	867	18	u.s	u.s	PROPN
ftr-376	867	19	.	.	PROPN
ftr-376	867	20	senate	senate	PROPN
ftr-376	867	21	ratified	ratify	VERB
ftr-376	867	22	a	a	DET
ftr-376	867	23	new	new	ADJ
ftr-376	867	24	protocol	protocol	NOUN
ftr-376	867	25	to	to	ADP
ftr-376	867	26	the	the	DET
ftr-376	867	27	itt	itt	NOUN
ftr-376	867	28	with	with	ADP
ftr-376	867	29	france	france	PROPN
ftr-376	867	30	which	which	PRON
ftr-376	867	31	,	,	PUNCT
ftr-376	867	32	among	among	ADP
ftr-376	867	33	other	other	ADJ
ftr-376	867	34	things	thing	NOUN
ftr-376	867	35	,	,	PUNCT
ftr-376	867	36	added	add	VERB
ftr-376	867	37	the	the	DET
ftr-376	867	38	mandatory	mandatory	ADJ
ftr-376	867	39	arbitration	arbitration	NOUN
ftr-376	867	40	provision	provision	NOUN
ftr-376	867	41	discussed	discuss	VERB
ftr-376	867	42	above	above	ADV
ftr-376	867	43	.	.	PUNCT
ftr-376	868	1	during	during	ADP
ftr-376	868	2	the	the	DET
ftr-376	868	3	hearing	hearing	NOUN
ftr-376	868	4	before	before	ADP
ftr-376	868	5	the	the	DET
ftr-376	868	6	senate	senate	PROPN
ftr-376	868	7	foreign	foreign	PROPN
ftr-376	868	8	relations	relation	NOUN
ftr-376	868	9	committee	committee	PROPN
ftr-376	868	10	,	,	PUNCT
ftr-376	868	11	manal	manal	PROPN
ftr-376	868	12	corwin	corwin	PROPN
ftr-376	868	13	,	,	PUNCT
ftr-376	868	14	international	international	ADJ
ftr-376	868	15	tax	tax	NOUN
ftr-376	868	16	counsel	counsel	NOUN
ftr-376	868	17	to	to	ADP
ftr-376	868	18	treasury	treasury	NOUN
ftr-376	868	19	,	,	PUNCT
ftr-376	868	20	testified	testify	VERB
ftr-376	868	21	that	that	SCONJ
ftr-376	868	22	mandatory	mandatory	ADJ
ftr-376	868	23	arbitration	arbitration	NOUN
ftr-376	868	24	would	would	AUX
ftr-376	868	25	not	not	PART
ftr-376	868	26	be	be	AUX
ftr-376	868	27	included	include	VERB
ftr-376	868	28	in	in	ADP
ftr-376	868	29	the	the	DET
ftr-376	868	30	u.s	u.s	PROPN
ftr-376	868	31	.	.	PROPN
ftr-376	868	32	mc	mc	PROPN
ftr-376	868	33	and	and	CCONJ
ftr-376	868	34	will	will	AUX
ftr-376	868	35	be	be	AUX
ftr-376	868	36	considered	consider	VERB
ftr-376	868	37	only	only	ADV
ftr-376	868	38	on	on	ADP
ftr-376	868	39	a	a	DET
ftr-376	868	40	case	case	NOUN
ftr-376	868	41	-	-	PUNCT
ftr-376	868	42	by	by	ADP
ftr-376	868	43	-	-	PUNCT
ftr-376	868	44	case	case	NOUN
ftr-376	868	45	basis	basis	NOUN
ftr-376	868	46	.	.	PUNCT
ftr-376	869	1	see	see	VERB
ftr-376	869	2	kristen	kristen	PROPN
ftr-376	869	3	a.	a.	PROPN
ftr-376	869	4	parillo	parillo	PROPN
ftr-376	869	5	,	,	PUNCT
ftr-376	869	6	no	no	DET
ftr-376	869	7	plans	plan	NOUN
ftr-376	869	8	to	to	PART
ftr-376	869	9	include	include	VERB
ftr-376	869	10	mandatory	mandatory	ADJ
ftr-376	869	11	arbitration	arbitration	NOUN
ftr-376	869	12	in	in	ADP
ftr-376	869	13	u.s	u.s	PROPN
ftr-376	869	14	.	.	PROPN
ftr-376	869	15	model	model	PROPN
ftr-376	869	16	treaty	treaty	PROPN
ftr-376	869	17	,	,	PUNCT
ftr-376	869	18	treasury	treasury	PROPN
ftr-376	869	19	official	official	NOUN
ftr-376	869	20	says	say	VERB
ftr-376	869	21	,	,	PUNCT
ftr-376	869	22	worldwide	worldwide	ADJ
ftr-376	869	23	tax	tax	NOUN
ftr-376	869	24	daily	daily	ADJ
ftr-376	869	25	(	(	PUNCT
ftr-376	869	26	nov	nov	PROPN
ftr-376	869	27	.	.	PROPN
ftr-376	869	28	12	12	NUM
ftr-376	869	29	,	,	PUNCT
ftr-376	869	30	2009	2009	NUM
ftr-376	869	31	)	)	PUNCT
ftr-376	869	32	,	,	PUNCT
ftr-376	869	33	2009	2009	NUM
ftr-376	869	34	wtd	wtd	NOUN
ftr-376	869	35	216	216	NUM
ftr-376	869	36	-	-	SYM
ftr-376	869	37	1	1	NUM
ftr-376	869	38	.	.	NUM
ftr-376	869	39	2009	2009	NUM
ftr-376	869	40	]	]	PUNCT
ftr-376	869	41	mandatory	mandatory	ADJ
ftr-376	869	42	arbitration	arbitration	NOUN
ftr-376	869	43	of	of	ADP
ftr-376	869	44	international	international	ADJ
ftr-376	869	45	tax	tax	NOUN
ftr-376	869	46	disputes	dispute	NOUN
ftr-376	869	47	749	749	NUM
ftr-376	869	48	scholars	scholar	NOUN
ftr-376	869	49	have	have	AUX
ftr-376	869	50	raised	raise	VERB
ftr-376	869	51	additional	additional	ADJ
ftr-376	869	52	concerns	concern	NOUN
ftr-376	869	53	regarding	regard	VERB
ftr-376	869	54	issues	issue	NOUN
ftr-376	869	55	such	such	ADJ
ftr-376	869	56	as	as	ADP
ftr-376	869	57	the	the	DET
ftr-376	869	58	selection	selection	NOUN
ftr-376	869	59	of	of	ADP
ftr-376	869	60	the	the	DET
ftr-376	869	61	arbitration	arbitration	NOUN
ftr-376	869	62	panel	panel	NOUN
ftr-376	869	63	,	,	PUNCT
ftr-376	869	64	implementation	implementation	NOUN
ftr-376	869	65	of	of	ADP
ftr-376	869	66	the	the	DET
ftr-376	869	67	arbitration	arbitration	NOUN
ftr-376	869	68	decision	decision	NOUN
ftr-376	869	69	and	and	CCONJ
ftr-376	869	70	conflicts	conflict	NOUN
ftr-376	869	71	with	with	ADP
ftr-376	869	72	domestic	domestic	ADJ
ftr-376	869	73	laws	law	NOUN
ftr-376	869	74	,	,	PUNCT
ftr-376	869	75	time	time	NOUN
ftr-376	869	76	limitations	limitation	NOUN
ftr-376	869	77	,	,	PUNCT
ftr-376	869	78	precedential	precedential	ADJ
ftr-376	869	79	value	value	NOUN
ftr-376	869	80	of	of	ADP
ftr-376	869	81	the	the	DET
ftr-376	869	82	decisions	decision	NOUN
ftr-376	869	83	,	,	PUNCT
ftr-376	869	84	taxpayer	taxpayer	NOUN
ftr-376	869	85	participation	participation	NOUN
ftr-376	869	86	in	in	ADP
ftr-376	869	87	the	the	DET
ftr-376	869	88	proceedings	proceeding	NOUN
ftr-376	869	89	,	,	PUNCT
ftr-376	869	90	the	the	DET
ftr-376	869	91	binding	bind	VERB
ftr-376	869	92	aspect	aspect	NOUN
ftr-376	869	93	of	of	ADP
ftr-376	869	94	the	the	DET
ftr-376	869	95	decision	decision	NOUN
ftr-376	869	96	to	to	ADP
ftr-376	869	97	the	the	DET
ftr-376	869	98	states	state	NOUN
ftr-376	869	99	and	and	CCONJ
ftr-376	869	100	to	to	ADP
ftr-376	869	101	the	the	DET
ftr-376	869	102	taxpayer	taxpayer	NOUN
ftr-376	869	103	,	,	PUNCT
ftr-376	869	104	appointing	appoint	VERB
ftr-376	869	105	the	the	DET
ftr-376	869	106	arbitrators	arbitrator	NOUN
ftr-376	869	107	,	,	PUNCT
ftr-376	869	108	review	review	NOUN
ftr-376	869	109	of	of	ADP
ftr-376	869	110	the	the	DET
ftr-376	869	111	arbitration	arbitration	NOUN
ftr-376	869	112	decision	decision	NOUN
ftr-376	869	113	,	,	PUNCT
ftr-376	869	114	the	the	DET
ftr-376	869	115	costs	cost	NOUN
ftr-376	869	116	and	and	CCONJ
ftr-376	869	117	expenses	expense	NOUN
ftr-376	869	118	of	of	ADP
ftr-376	869	119	the	the	DET
ftr-376	869	120	proceeding	proceeding	NOUN
ftr-376	869	121	,	,	PUNCT
ftr-376	869	122	legal	legal	ADJ
ftr-376	869	123	status	status	NOUN
ftr-376	869	124	of	of	ADP
ftr-376	869	125	the	the	DET
ftr-376	869	126	treaty	treaty	NOUN
ftr-376	869	127	and	and	CCONJ
ftr-376	869	128	commentary	commentary	NOUN
ftr-376	869	129	and	and	CCONJ
ftr-376	869	130	,	,	PUNCT
ftr-376	869	131	the	the	DET
ftr-376	869	132	language	language	NOUN
ftr-376	869	133	of	of	ADP
ftr-376	869	134	the	the	DET
ftr-376	869	135	arbitration.142	arbitration.142	NOUN
ftr-376	869	136	i	i	PRON
ftr-376	869	137	have	have	AUX
ftr-376	869	138	chosen	choose	VERB
ftr-376	869	139	to	to	PART
ftr-376	869	140	focus	focus	VERB
ftr-376	869	141	on	on	ADP
ftr-376	869	142	the	the	DET
ftr-376	869	143	structural	structural	ADJ
ftr-376	869	144	problem	problem	NOUN
ftr-376	869	145	which	which	PRON
ftr-376	869	146	in	in	ADP
ftr-376	869	147	my	my	PRON
ftr-376	869	148	mind	mind	NOUN
ftr-376	869	149	is	be	AUX
ftr-376	869	150	the	the	DET
ftr-376	869	151	first	first	ADJ
ftr-376	869	152	step	step	NOUN
ftr-376	869	153	in	in	ADP
ftr-376	869	154	the	the	DET
ftr-376	869	155	adoption	adoption	NOUN
ftr-376	869	156	of	of	ADP
ftr-376	869	157	such	such	ADJ
ftr-376	869	158	proposals	proposal	NOUN
ftr-376	869	159	.	.	PUNCT
ftr-376	870	1	the	the	DET
ftr-376	870	2	mechanics	mechanic	NOUN
ftr-376	870	3	of	of	ADP
ftr-376	870	4	the	the	DET
ftr-376	870	5	arbitration	arbitration	NOUN
ftr-376	870	6	are	be	AUX
ftr-376	870	7	not	not	PART
ftr-376	870	8	less	less	ADV
ftr-376	870	9	important	important	ADJ
ftr-376	870	10	than	than	ADP
ftr-376	870	11	the	the	DET
ftr-376	870	12	structure	structure	NOUN
ftr-376	870	13	of	of	ADP
ftr-376	870	14	the	the	DET
ftr-376	870	15	provision	provision	NOUN
ftr-376	870	16	itself	itself	PRON
ftr-376	870	17	,	,	PUNCT
ftr-376	870	18	yet	yet	CCONJ
ftr-376	870	19	the	the	DET
ftr-376	870	20	structure	structure	NOUN
ftr-376	870	21	is	be	AUX
ftr-376	870	22	the	the	DET
ftr-376	870	23	foundation	foundation	NOUN
ftr-376	870	24	.	.	PUNCT
ftr-376	871	1	adopting	adopt	VERB
ftr-376	871	2	a	a	DET
ftr-376	871	3	provision	provision	NOUN
ftr-376	871	4	which	which	PRON
ftr-376	871	5	lacks	lack	VERB
ftr-376	871	6	structural	structural	ADJ
ftr-376	871	7	consistency	consistency	NOUN
ftr-376	871	8	with	with	ADP
ftr-376	871	9	the	the	DET
ftr-376	871	10	anticipation	anticipation	NOUN
ftr-376	871	11	of	of	ADP
ftr-376	871	12	future	future	ADJ
ftr-376	871	13	fixings	fixing	NOUN
ftr-376	871	14	is	be	AUX
ftr-376	871	15	similar	similar	ADJ
ftr-376	871	16	to	to	ADP
ftr-376	871	17	building	build	VERB
ftr-376	871	18	on	on	ADP
ftr-376	871	19	weak	weak	ADJ
ftr-376	871	20	foundations	foundation	NOUN
ftr-376	871	21	.	.	PUNCT
ftr-376	872	1	this	this	PRON
ftr-376	872	2	is	be	AUX
ftr-376	872	3	why	why	SCONJ
ftr-376	872	4	i	i	PRON
ftr-376	872	5	believe	believe	VERB
ftr-376	872	6	that	that	SCONJ
ftr-376	872	7	no	no	DET
ftr-376	872	8	arbitration	arbitration	NOUN
ftr-376	872	9	is	be	AUX
ftr-376	872	10	better	well	ADJ
ftr-376	872	11	than	than	ADP
ftr-376	872	12	bad	bad	ADJ
ftr-376	872	13	arbitration	arbitration	NOUN
ftr-376	872	14	.	.	PUNCT
ftr-376	873	1	if	if	SCONJ
ftr-376	873	2	it	it	PRON
ftr-376	873	3	were	be	AUX
ftr-376	873	4	up	up	ADP
ftr-376	873	5	to	to	ADP
ftr-376	873	6	me	i	PRON
ftr-376	873	7	,	,	PUNCT
ftr-376	873	8	i	i	PRON
ftr-376	873	9	would	would	AUX
ftr-376	873	10	adopt	adopt	VERB
ftr-376	873	11	mandatory	mandatory	ADJ
ftr-376	873	12	and	and	CCONJ
ftr-376	873	13	binding	bind	VERB
ftr-376	873	14	arbitration	arbitration	NOUN
ftr-376	873	15	only	only	ADV
ftr-376	873	16	when	when	SCONJ
ftr-376	873	17	we	we	PRON
ftr-376	873	18	are	be	AUX
ftr-376	873	19	certain	certain	ADJ
ftr-376	873	20	that	that	SCONJ
ftr-376	873	21	it	it	PRON
ftr-376	873	22	will	will	AUX
ftr-376	873	23	function	function	VERB
ftr-376	873	24	positively	positively	ADV
ftr-376	873	25	and	and	CCONJ
ftr-376	873	26	not	not	PART
ftr-376	873	27	in	in	ADP
ftr-376	873	28	a	a	DET
ftr-376	873	29	situation	situation	NOUN
ftr-376	873	30	,	,	PUNCT
ftr-376	873	31	as	as	SCONJ
ftr-376	873	32	is	be	AUX
ftr-376	873	33	currently	currently	ADV
ftr-376	873	34	,	,	PUNCT
ftr-376	873	35	where	where	SCONJ
ftr-376	873	36	reasonable	reasonable	ADJ
ftr-376	873	37	risks	risk	NOUN
ftr-376	873	38	of	of	ADP
ftr-376	873	39	wrongful	wrongful	ADJ
ftr-376	873	40	application	application	NOUN
ftr-376	873	41	(	(	PUNCT
ftr-376	873	42	or	or	CCONJ
ftr-376	873	43	non	non	ADJ
ftr-376	873	44	-	-	NOUN
ftr-376	873	45	application	application	NOUN
ftr-376	873	46	)	)	PUNCT
ftr-376	873	47	are	be	AUX
ftr-376	873	48	present	present	ADJ
ftr-376	873	49	.	.	PUNCT
ftr-376	874	1	a	a	DET
ftr-376	874	2	major	major	ADJ
ftr-376	874	3	flaw	flaw	NOUN
ftr-376	874	4	is	be	AUX
ftr-376	874	5	the	the	DET
ftr-376	874	6	availability	availability	NOUN
ftr-376	874	7	of	of	ADP
ftr-376	874	8	the	the	DET
ftr-376	874	9	blocking	blocking	NOUN
ftr-376	874	10	method	method	NOUN
ftr-376	874	11	which	which	PRON
ftr-376	874	12	defeats	defeat	VERB
ftr-376	874	13	the	the	DET
ftr-376	874	14	basic	basic	ADJ
ftr-376	874	15	concept	concept	NOUN
ftr-376	874	16	of	of	ADP
ftr-376	874	17	mandatory	mandatory	ADJ
ftr-376	874	18	arbitration	arbitration	NOUN
ftr-376	874	19	.	.	PUNCT
ftr-376	875	1	because	because	SCONJ
ftr-376	875	2	of	of	ADP
ftr-376	875	3	the	the	DET
ftr-376	875	4	blocking	blocking	NOUN
ftr-376	875	5	method	method	NOUN
ftr-376	875	6	,	,	PUNCT
ftr-376	875	7	the	the	DET
ftr-376	875	8	mandatory	mandatory	ADJ
ftr-376	875	9	and	and	CCONJ
ftr-376	875	10	binding	bind	VERB
ftr-376	875	11	arbitration	arbitration	NOUN
ftr-376	875	12	will	will	AUX
ftr-376	875	13	lose	lose	VERB
ftr-376	875	14	its	its	PRON
ftr-376	875	15	efficiency	efficiency	NOUN
ftr-376	875	16	and	and	CCONJ
ftr-376	875	17	effectiveness	effectiveness	NOUN
ftr-376	875	18	.	.	PUNCT
ftr-376	876	1	the	the	DET
ftr-376	876	2	provision	provision	NOUN
ftr-376	876	3	will	will	AUX
ftr-376	876	4	not	not	PART
ftr-376	876	5	function	function	VERB
ftr-376	876	6	in	in	ADP
ftr-376	876	7	a	a	DET
ftr-376	876	8	manner	manner	NOUN
ftr-376	876	9	compatible	compatible	ADJ
ftr-376	876	10	with	with	ADP
ftr-376	876	11	the	the	DET
ftr-376	876	12	goals	goal	NOUN
ftr-376	876	13	of	of	ADP
ftr-376	876	14	the	the	DET
ftr-376	876	15	itt	itt	ADJ
ftr-376	876	16	network	network	NOUN
ftr-376	876	17	.	.	PUNCT
ftr-376	877	1	on	on	ADP
ftr-376	877	2	one	one	NUM
ftr-376	877	3	hand	hand	NOUN
ftr-376	877	4	,	,	PUNCT
ftr-376	877	5	it	it	PRON
ftr-376	877	6	does	do	AUX
ftr-376	877	7	not	not	PART
ftr-376	877	8	secure	secure	VERB
ftr-376	877	9	the	the	DET
ftr-376	877	10	prevention	prevention	NOUN
ftr-376	877	11	of	of	ADP
ftr-376	877	12	double	double	ADJ
ftr-376	877	13	taxation	taxation	NOUN
ftr-376	877	14	and	and	CCONJ
ftr-376	877	15	on	on	ADP
ftr-376	877	16	the	the	DET
ftr-376	877	17	other	other	ADJ
ftr-376	877	18	hand	hand	NOUN
ftr-376	877	19	,	,	PUNCT
ftr-376	877	20	it	it	PRON
ftr-376	877	21	could	could	AUX
ftr-376	877	22	be	be	AUX
ftr-376	877	23	abusively	abusively	ADV
ftr-376	877	24	utilized	utilize	VERB
ftr-376	877	25	to	to	PART
ftr-376	877	26	achieve	achieve	VERB
ftr-376	877	27	a	a	DET
ftr-376	877	28	no	no	DET
ftr-376	877	29	-	-	PUNCT
ftr-376	877	30	tax	tax	NOUN
ftr-376	877	31	result	result	NOUN
ftr-376	877	32	.	.	PUNCT
ftr-376	878	1	the	the	DET
ftr-376	878	2	concern	concern	NOUN
ftr-376	878	3	of	of	ADP
ftr-376	878	4	the	the	DET
ftr-376	878	5	itts	itt	NOUN
ftr-376	878	6	historically	historically	ADV
ftr-376	878	7	was	be	AUX
ftr-376	878	8	to	to	PART
ftr-376	878	9	prevent	prevent	VERB
ftr-376	878	10	double	double	ADJ
ftr-376	878	11	taxation	taxation	NOUN
ftr-376	878	12	.	.	PUNCT
ftr-376	879	1	this	this	DET
ftr-376	879	2	concern	concern	NOUN
ftr-376	879	3	played	play	VERB
ftr-376	879	4	a	a	DET
ftr-376	879	5	leading	lead	VERB
ftr-376	879	6	role	role	NOUN
ftr-376	879	7	in	in	ADP
ftr-376	879	8	the	the	DET
ftr-376	879	9	evolution	evolution	NOUN
ftr-376	879	10	of	of	ADP
ftr-376	879	11	the	the	DET
ftr-376	879	12	itt	itt	ADJ
ftr-376	879	13	network	network	NOUN
ftr-376	879	14	.	.	PUNCT
ftr-376	880	1	yet	yet	ADV
ftr-376	880	2	nowadays	nowadays	ADV
ftr-376	880	3	more	more	ADJ
ftr-376	880	4	attention	attention	NOUN
ftr-376	880	5	is	be	AUX
ftr-376	880	6	given	give	VERB
ftr-376	880	7	to	to	ADP
ftr-376	880	8	preventing	prevent	VERB
ftr-376	880	9	double	double	ADJ
ftr-376	880	10	non	non	NOUN
ftr-376	880	11	-	-	NOUN
ftr-376	880	12	taxation	taxation	NOUN
ftr-376	880	13	and	and	CCONJ
ftr-376	880	14	confronting	confront	VERB
ftr-376	880	15	sophisticated	sophisticated	ADJ
ftr-376	880	16	and	and	CCONJ
ftr-376	880	17	aggressive	aggressive	ADJ
ftr-376	880	18	tax	tax	NOUN
ftr-376	880	19	planning	planning	NOUN
ftr-376	880	20	strategies	strategy	NOUN
ftr-376	880	21	.	.	PUNCT
ftr-376	881	1	this	this	DET
ftr-376	881	2	change	change	NOUN
ftr-376	881	3	clouds	cloud	VERB
ftr-376	881	4	the	the	DET
ftr-376	881	5	necessity	necessity	NOUN
ftr-376	881	6	for	for	ADP
ftr-376	881	7	mandatory	mandatory	ADJ
ftr-376	881	8	and	and	CCONJ
ftr-376	881	9	binding	binding	ADJ
ftr-376	881	10	arbitration	arbitration	NOUN
ftr-376	881	11	.	.	PUNCT
ftr-376	882	1	accepting	accept	VERB
ftr-376	882	2	the	the	DET
ftr-376	882	3	status	status	NOUN
ftr-376	882	4	quo	quo	NOUN
ftr-376	882	5	and	and	CCONJ
ftr-376	882	6	postponing	postpone	VERB
ftr-376	882	7	the	the	DET
ftr-376	882	8	adoption	adoption	NOUN
ftr-376	882	9	of	of	ADP
ftr-376	882	10	mandatory	mandatory	ADJ
ftr-376	882	11	and	and	CCONJ
ftr-376	882	12	binding	bind	VERB
ftr-376	882	13	arbitration	arbitration	NOUN
ftr-376	882	14	might	might	AUX
ftr-376	882	15	not	not	PART
ftr-376	882	16	a	a	DET
ftr-376	882	17	bad	bad	ADJ
ftr-376	882	18	option.143	option.143	NOUN
ftr-376	882	19	the	the	DET
ftr-376	882	20	characterization	characterization	NOUN
ftr-376	882	21	of	of	ADP
ftr-376	882	22	the	the	DET
ftr-376	882	23	oecd	oecd	PROPN
ftr-376	882	24	that	that	SCONJ
ftr-376	882	25	the	the	DET
ftr-376	882	26	142	142	NUM
ftr-376	882	27	.	.	PUNCT
ftr-376	883	1	see	see	VERB
ftr-376	883	2	generally	generally	ADV
ftr-376	883	3	park	park	PROPN
ftr-376	883	4	&	&	CCONJ
ftr-376	883	5	tillinghast	tillinghast	ADJ
ftr-376	883	6	,	,	PUNCT
ftr-376	883	7	supra	supra	PROPN
ftr-376	883	8	note	note	NOUN
ftr-376	883	9	8	8	NUM
ftr-376	883	10	.	.	PUNCT
ftr-376	884	1	see	see	VERB
ftr-376	884	2	also	also	ADV
ftr-376	884	3	park	park	NOUN
ftr-376	884	4	supra	supra	PROPN
ftr-376	884	5	note	note	PROPN
ftr-376	884	6	9	9	NUM
ftr-376	884	7	.	.	PUNCT
ftr-376	885	1	see	see	VERB
ftr-376	885	2	also	also	ADV
ftr-376	885	3	mcintyre	mcintyre	PROPN
ftr-376	885	4	,	,	PUNCT
ftr-376	885	5	supra	supra	PROPN
ftr-376	885	6	note	note	NOUN
ftr-376	885	7	10	10	NUM
ftr-376	885	8	.	.	PUNCT
ftr-376	886	1	see	see	VERB
ftr-376	886	2	also	also	ADV
ftr-376	886	3	altman	altman	PROPN
ftr-376	886	4	supra	supra	PROPN
ftr-376	886	5	note	note	PROPN
ftr-376	886	6	14	14	NUM
ftr-376	886	7	.	.	PUNCT
ftr-376	887	1	see	see	VERB
ftr-376	887	2	also	also	ADV
ftr-376	887	3	züger	züger	PROPN
ftr-376	887	4	supra	supra	PROPN
ftr-376	887	5	note	note	PROPN
ftr-376	887	6	14	14	NUM
ftr-376	887	7	.	.	PUNCT
ftr-376	888	1	see	see	VERB
ftr-376	888	2	also	also	ADV
ftr-376	888	3	desax	desax	VERB
ftr-376	888	4	&	&	CCONJ
ftr-376	888	5	veit	veit	PROPN
ftr-376	888	6	,	,	PUNCT
ftr-376	888	7	supra	supra	PROPN
ftr-376	888	8	note	note	NOUN
ftr-376	888	9	18	18	NUM
ftr-376	888	10	.	.	PUNCT
ftr-376	889	1	see	see	VERB
ftr-376	889	2	also	also	ADV
ftr-376	889	3	morgan	morgan	PROPN
ftr-376	889	4	supra	supra	PROPN
ftr-376	889	5	note	note	PROPN
ftr-376	889	6	18	18	NUM
ftr-376	889	7	.	.	PUNCT
ftr-376	890	1	see	see	VERB
ftr-376	890	2	also	also	ADV
ftr-376	890	3	ault	ault	PROPN
ftr-376	890	4	,	,	PUNCT
ftr-376	890	5	improving	improve	VERB
ftr-376	890	6	the	the	DET
ftr-376	890	7	resolution	resolution	NOUN
ftr-376	890	8	of	of	ADP
ftr-376	890	9	international	international	ADJ
ftr-376	890	10	tax	tax	NOUN
ftr-376	890	11	disputes	dispute	NOUN
ftr-376	890	12	,	,	PUNCT
ftr-376	890	13	7	7	NUM
ftr-376	890	14	fla	fla	NOUN
ftr-376	890	15	.	.	PUNCT
ftr-376	891	1	tax	tax	PROPN
ftr-376	891	2	rev	rev	PROPN
ftr-376	891	3	.	.	PROPN
ftr-376	891	4	137	137	NUM
ftr-376	891	5	(	(	PUNCT
ftr-376	891	6	2005	2005	NUM
ftr-376	891	7	)	)	PUNCT
ftr-376	891	8	and	and	CCONJ
ftr-376	891	9	infra	infra	NOUN
ftr-376	891	10	note	note	VERB
ftr-376	891	11	146	146	NUM
ftr-376	891	12	.	.	PUNCT
ftr-376	892	1	see	see	VERB
ftr-376	892	2	also	also	ADV
ftr-376	892	3	groen	groen	NOUN
ftr-376	892	4	,	,	PUNCT
ftr-376	892	5	supra	supra	PROPN
ftr-376	892	6	note	note	NOUN
ftr-376	892	7	93	93	NUM
ftr-376	892	8	.	.	PUNCT
ftr-376	893	1	143	143	NUM
ftr-376	893	2	.	.	PUNCT
ftr-376	894	1	see	see	VERB
ftr-376	894	2	groen	groen	NOUN
ftr-376	894	3	,	,	PUNCT
ftr-376	894	4	supra	supra	PROPN
ftr-376	894	5	note	note	NOUN
ftr-376	894	6	93	93	NUM
ftr-376	894	7	,	,	PUNCT
ftr-376	894	8	at	at	ADP
ftr-376	894	9	27	27	NUM
ftr-376	894	10	,	,	PUNCT
ftr-376	894	11	expressing	express	VERB
ftr-376	894	12	a	a	DET
ftr-376	894	13	skeptical	skeptical	ADJ
ftr-376	894	14	view	view	NOUN
ftr-376	894	15	as	as	ADP
ftr-376	894	16	to	to	ADP
ftr-376	894	17	the	the	DET
ftr-376	894	18	adoption	adoption	NOUN
ftr-376	894	19	of	of	ADP
ftr-376	894	20	mandatory	mandatory	ADJ
ftr-376	894	21	arbitration	arbitration	NOUN
ftr-376	894	22	claiming	claiming	NOUN
ftr-376	894	23	:	:	PUNCT
ftr-376	894	24	mandatory	mandatory	ADJ
ftr-376	894	25	arbitration	arbitration	NOUN
ftr-376	894	26	at	at	ADP
ftr-376	894	27	the	the	DET
ftr-376	894	28	request	request	NOUN
ftr-376	894	29	of	of	ADP
ftr-376	894	30	the	the	DET
ftr-376	894	31	taxpayer	taxpayer	NOUN
ftr-376	894	32	should	should	AUX
ftr-376	894	33	not	not	PART
ftr-376	894	34	be	be	AUX
ftr-376	894	35	introduced	introduce	VERB
ftr-376	894	36	,	,	PUNCT
ftr-376	894	37	due	due	ADP
ftr-376	894	38	to	to	ADP
ftr-376	894	39	the	the	DET
ftr-376	894	40	obscurity	obscurity	NOUN
ftr-376	894	41	of	of	ADP
ftr-376	894	42	tax	tax	NOUN
ftr-376	894	43	treaties	treaty	NOUN
ftr-376	894	44	on	on	ADP
ftr-376	894	45	many	many	ADJ
ftr-376	894	46	issues	issue	NOUN
ftr-376	894	47	such	such	ADJ
ftr-376	894	48	as	as	ADP
ftr-376	894	49	e	e	NOUN
ftr-376	894	50	-	-	NOUN
ftr-376	894	51	commerce	commerce	NOUN
ftr-376	894	52	and	and	CCONJ
ftr-376	894	53	hybrid	hybrid	ADJ
ftr-376	894	54	entities	entity	NOUN
ftr-376	894	55	.	.	PUNCT
ftr-376	895	1	in	in	ADP
ftr-376	895	2	cases	case	NOUN
ftr-376	895	3	like	like	ADP
ftr-376	895	4	these	these	PRON
ftr-376	895	5	it	it	PRON
ftr-376	895	6	may	may	AUX
ftr-376	895	7	be	be	AUX
ftr-376	895	8	difficult	difficult	ADJ
ftr-376	895	9	for	for	SCONJ
ftr-376	895	10	a	a	DET
ftr-376	895	11	board	board	NOUN
ftr-376	895	12	to	to	PART
ftr-376	895	13	decide	decide	VERB
ftr-376	895	14	a	a	DET
ftr-376	895	15	case	case	NOUN
ftr-376	895	16	on	on	ADP
ftr-376	895	17	the	the	DET
ftr-376	895	18	basis	basis	NOUN
ftr-376	895	19	of	of	ADP
ftr-376	895	20	the	the	DET
ftr-376	895	21	treaty	treaty	NOUN
ftr-376	895	22	and	and	CCONJ
ftr-376	895	23	principles	principle	NOUN
ftr-376	895	24	of	of	ADP
ftr-376	895	25	international	international	ADJ
ftr-376	895	26	law	law	NOUN
ftr-376	895	27	,	,	PUNCT
ftr-376	895	28	thereby	thereby	ADV
ftr-376	895	29	increasing	increase	VERB
ftr-376	895	30	the	the	DET
ftr-376	895	31	likelihood	likelihood	NOUN
ftr-376	895	32	of	of	ADP
ftr-376	895	33	decisions	decision	NOUN
ftr-376	895	34	based	base	VERB
ftr-376	895	35	primarily	primarily	ADV
ftr-376	895	36	on	on	ADP
ftr-376	895	37	considerations	consideration	NOUN
ftr-376	895	38	of	of	ADP
ftr-376	895	39	equity	equity	NOUN
ftr-376	895	40	which	which	DET
ftr-376	895	41	750	750	NUM
ftr-376	895	42	florida	florida	PROPN
ftr-376	895	43	tax	tax	NOUN
ftr-376	895	44	review	review	NOUN
ftr-376	896	1	[	[	X
ftr-376	896	2	vol	vol	NOUN
ftr-376	896	3	.	.	PUNCT
ftr-376	896	4	9:8	9:8	NUM
ftr-376	896	5	unrelieved	unrelieved	ADJ
ftr-376	896	6	cases	case	NOUN
ftr-376	896	7	of	of	ADP
ftr-376	896	8	double	double	ADJ
ftr-376	896	9	taxation	taxation	NOUN
ftr-376	896	10	are	be	AUX
ftr-376	896	11	“	"	PUNCT
ftr-376	896	12	rare”144	rare”144	ADJ
ftr-376	896	13	buttresses	buttress	NOUN
ftr-376	896	14	this	this	DET
ftr-376	896	15	conclusion	conclusion	NOUN
ftr-376	896	16	.	.	PUNCT
ftr-376	897	1	the	the	DET
ftr-376	897	2	overall	overall	ADJ
ftr-376	897	3	result	result	NOUN
ftr-376	897	4	does	do	AUX
ftr-376	897	5	not	not	PART
ftr-376	897	6	seem	seem	VERB
ftr-376	897	7	that	that	PRON
ftr-376	897	8	dramatic	dramatic	ADJ
ftr-376	897	9	.	.	PUNCT
ftr-376	898	1	the	the	DET
ftr-376	898	2	itts	itt	NOUN
ftr-376	898	3	have	have	AUX
ftr-376	898	4	been	be	AUX
ftr-376	898	5	developing	develop	VERB
ftr-376	898	6	for	for	ADP
ftr-376	898	7	years	year	NOUN
ftr-376	898	8	and	and	CCONJ
ftr-376	898	9	changes	change	NOUN
ftr-376	898	10	in	in	ADP
ftr-376	898	11	one	one	NUM
ftr-376	898	12	tax	tax	NOUN
ftr-376	898	13	jurisdiction	jurisdiction	NOUN
ftr-376	898	14	have	have	AUX
ftr-376	898	15	affected	affect	VERB
ftr-376	898	16	others	other	NOUN
ftr-376	898	17	.	.	PUNCT
ftr-376	899	1	the	the	DET
ftr-376	899	2	consensus	consensus	NOUN
ftr-376	899	3	regarding	regard	VERB
ftr-376	899	4	taxpayers	taxpayer	NOUN
ftr-376	899	5	’	'	PUNCT
ftr-376	899	6	protection	protection	NOUN
ftr-376	899	7	against	against	ADP
ftr-376	899	8	double	double	ADJ
ftr-376	899	9	taxation	taxation	NOUN
ftr-376	899	10	is	be	AUX
ftr-376	899	11	strong	strong	ADJ
ftr-376	899	12	and	and	CCONJ
ftr-376	899	13	this	this	PRON
ftr-376	899	14	explains	explain	VERB
ftr-376	899	15	why	why	SCONJ
ftr-376	899	16	only	only	ADV
ftr-376	899	17	a	a	DET
ftr-376	899	18	small	small	ADJ
ftr-376	899	19	portion	portion	NOUN
ftr-376	899	20	of	of	ADP
ftr-376	899	21	double	double	ADJ
ftr-376	899	22	taxation	taxation	NOUN
ftr-376	899	23	cases	case	NOUN
ftr-376	899	24	remain	remain	VERB
ftr-376	899	25	unresolved	unresolved	ADJ
ftr-376	899	26	.	.	PUNCT
ftr-376	900	1	the	the	DET
ftr-376	900	2	question	question	NOUN
ftr-376	900	3	is	be	AUX
ftr-376	900	4	whether	whether	SCONJ
ftr-376	900	5	it	it	PRON
ftr-376	900	6	is	be	AUX
ftr-376	900	7	plausible	plausible	ADJ
ftr-376	900	8	to	to	PART
ftr-376	900	9	anticipate	anticipate	VERB
ftr-376	900	10	that	that	SCONJ
ftr-376	900	11	the	the	DET
ftr-376	900	12	same	same	ADJ
ftr-376	900	13	course	course	NOUN
ftr-376	900	14	of	of	ADP
ftr-376	900	15	development	development	NOUN
ftr-376	900	16	will	will	AUX
ftr-376	900	17	occur	occur	VERB
ftr-376	900	18	with	with	ADP
ftr-376	900	19	the	the	DET
ftr-376	900	20	campaign	campaign	NOUN
ftr-376	900	21	against	against	ADP
ftr-376	900	22	double	double	ADJ
ftr-376	900	23	nontaxation	nontaxation	NOUN
ftr-376	900	24	.	.	PUNCT
ftr-376	901	1	is	be	AUX
ftr-376	901	2	it	it	PRON
ftr-376	901	3	reasonable	reasonable	ADJ
ftr-376	901	4	to	to	PART
ftr-376	901	5	predict	predict	VERB
ftr-376	901	6	that	that	SCONJ
ftr-376	901	7	contracting	contracting	NOUN
ftr-376	901	8	states	state	NOUN
ftr-376	901	9	will	will	AUX
ftr-376	901	10	acknowledge	acknowledge	VERB
ftr-376	901	11	the	the	DET
ftr-376	901	12	necessity	necessity	NOUN
ftr-376	901	13	of	of	ADP
ftr-376	901	14	accepting	accept	VERB
ftr-376	901	15	harmonized	harmonized	ADJ
ftr-376	901	16	and	and	CCONJ
ftr-376	901	17	uniformed	uniformed	ADJ
ftr-376	901	18	principles	principle	NOUN
ftr-376	901	19	such	such	ADJ
ftr-376	901	20	as	as	ADP
ftr-376	901	21	the	the	DET
ftr-376	901	22	single	single	ADJ
ftr-376	901	23	tax	tax	NOUN
ftr-376	901	24	and	and	CCONJ
ftr-376	901	25	the	the	DET
ftr-376	901	26	matching	matching	NOUN
ftr-376	901	27	principles	principle	NOUN
ftr-376	901	28	?	?	PUNCT
ftr-376	902	1	will	will	AUX
ftr-376	902	2	countries	country	NOUN
ftr-376	902	3	accept	accept	VERB
ftr-376	902	4	the	the	DET
ftr-376	902	5	argument	argument	NOUN
ftr-376	902	6	that	that	SCONJ
ftr-376	902	7	aligning	align	VERB
ftr-376	902	8	their	their	PRON
ftr-376	902	9	tax	tax	NOUN
ftr-376	902	10	systems	system	NOUN
ftr-376	902	11	as	as	ADV
ftr-376	902	12	much	much	ADV
ftr-376	902	13	as	as	ADP
ftr-376	902	14	possible	possible	ADJ
ftr-376	902	15	will	will	AUX
ftr-376	902	16	have	have	AUX
ftr-376	902	17	an	an	DET
ftr-376	902	18	overall	overall	ADJ
ftr-376	902	19	benefit	benefit	NOUN
ftr-376	902	20	?	?	PUNCT
ftr-376	903	1	trends	trend	NOUN
ftr-376	903	2	in	in	ADP
ftr-376	903	3	this	this	DET
ftr-376	903	4	direction	direction	NOUN
ftr-376	903	5	are	be	AUX
ftr-376	903	6	evolving	evolve	VERB
ftr-376	903	7	constantly	constantly	ADV
ftr-376	903	8	and	and	CCONJ
ftr-376	903	9	the	the	DET
ftr-376	903	10	oecd	oecd	PROPN
ftr-376	903	11	’s	’s	PART
ftr-376	903	12	focus	focus	NOUN
ftr-376	903	13	on	on	ADP
ftr-376	903	14	this	this	DET
ftr-376	903	15	issue	issue	NOUN
ftr-376	903	16	is	be	AUX
ftr-376	903	17	the	the	DET
ftr-376	903	18	best	good	ADJ
ftr-376	903	19	evidence	evidence	NOUN
ftr-376	903	20	.	.	PUNCT
ftr-376	904	1	the	the	DET
ftr-376	904	2	ultimate	ultimate	ADJ
ftr-376	904	3	goal	goal	NOUN
ftr-376	904	4	should	should	AUX
ftr-376	904	5	be	be	AUX
ftr-376	904	6	to	to	PART
ftr-376	904	7	arrive	arrive	VERB
ftr-376	904	8	to	to	ADP
ftr-376	904	9	a	a	DET
ftr-376	904	10	mandatory	mandatory	ADJ
ftr-376	904	11	and	and	CCONJ
ftr-376	904	12	binding	bind	VERB
ftr-376	904	13	arbitration	arbitration	NOUN
ftr-376	904	14	provision	provision	NOUN
ftr-376	904	15	uniformed	uniformed	ADJ
ftr-376	904	16	in	in	ADP
ftr-376	904	17	terms	term	NOUN
ftr-376	904	18	of	of	ADP
ftr-376	904	19	the	the	DET
ftr-376	904	20	triggering	trigger	VERB
ftr-376	904	21	event	event	NOUN
ftr-376	904	22	,	,	PUNCT
ftr-376	904	23	with	with	ADP
ftr-376	904	24	taxpayer	taxpayer	NOUN
ftr-376	904	25	participation	participation	NOUN
ftr-376	904	26	,	,	PUNCT
ftr-376	904	27	binding	bind	VERB
ftr-376	904	28	to	to	ADP
ftr-376	904	29	all	all	DET
ftr-376	904	30	parties	party	NOUN
ftr-376	904	31	and	and	CCONJ
ftr-376	904	32	with	with	ADP
ftr-376	904	33	clear	clear	ADJ
ftr-376	904	34	guidelines	guideline	NOUN
ftr-376	904	35	regarding	regard	VERB
ftr-376	904	36	the	the	DET
ftr-376	904	37	initiation	initiation	NOUN
ftr-376	904	38	of	of	ADP
ftr-376	904	39	the	the	DET
ftr-376	904	40	arbitration	arbitration	NOUN
ftr-376	904	41	,	,	PUNCT
ftr-376	904	42	how	how	SCONJ
ftr-376	904	43	to	to	PART
ftr-376	904	44	conduct	conduct	VERB
ftr-376	904	45	it	it	PRON
ftr-376	904	46	and	and	CCONJ
ftr-376	904	47	which	which	PRON
ftr-376	904	48	controlling	control	VERB
ftr-376	904	49	principles	principle	NOUN
ftr-376	904	50	to	to	PART
ftr-376	904	51	follow	follow	VERB
ftr-376	904	52	.	.	PUNCT
ftr-376	905	1	while	while	SCONJ
ftr-376	905	2	i	i	PRON
ftr-376	905	3	appreciate	appreciate	VERB
ftr-376	905	4	that	that	SCONJ
ftr-376	905	5	this	this	PRON
ftr-376	905	6	may	may	AUX
ftr-376	905	7	be	be	AUX
ftr-376	905	8	too	too	ADV
ftr-376	905	9	much	much	ADJ
ftr-376	905	10	to	to	PART
ftr-376	905	11	ask	ask	VERB
ftr-376	905	12	for	for	ADP
ftr-376	905	13	,	,	PUNCT
ftr-376	905	14	the	the	DET
ftr-376	905	15	question	question	NOUN
ftr-376	905	16	remains	remain	VERB
ftr-376	905	17	whether	whether	SCONJ
ftr-376	905	18	to	to	PART
ftr-376	905	19	adopt	adopt	VERB
ftr-376	905	20	the	the	DET
ftr-376	905	21	current	current	ADJ
ftr-376	905	22	proposals	proposal	NOUN
ftr-376	905	23	or	or	CCONJ
ftr-376	905	24	to	to	PART
ftr-376	905	25	reexamine	reexamine	VERB
ftr-376	905	26	them	they	PRON
ftr-376	905	27	before	before	ADP
ftr-376	905	28	doing	do	VERB
ftr-376	905	29	so	so	ADV
ftr-376	905	30	.	.	PUNCT
ftr-376	906	1	i	i	PRON
ftr-376	906	2	have	have	AUX
ftr-376	906	3	advocated	advocate	VERB
ftr-376	906	4	against	against	ADP
ftr-376	906	5	introducing	introduce	VERB
ftr-376	906	6	mandatory	mandatory	ADJ
ftr-376	906	7	and	and	CCONJ
ftr-376	906	8	binding	bind	VERB
ftr-376	906	9	arbitration	arbitration	NOUN
ftr-376	906	10	as	as	SCONJ
ftr-376	906	11	proposed	propose	VERB
ftr-376	906	12	.	.	PUNCT
ftr-376	907	1	the	the	DET
ftr-376	907	2	current	current	ADJ
ftr-376	907	3	proposals	proposal	NOUN
ftr-376	907	4	do	do	AUX
ftr-376	907	5	not	not	PART
ftr-376	907	6	meet	meet	VERB
ftr-376	907	7	the	the	DET
ftr-376	907	8	basic	basic	ADJ
ftr-376	907	9	goals	goal	NOUN
ftr-376	907	10	of	of	ADP
ftr-376	907	11	the	the	DET
ftr-376	907	12	itt	itt	ADJ
ftr-376	907	13	network	network	NOUN
ftr-376	907	14	,	,	PUNCT
ftr-376	907	15	fail	fail	VERB
ftr-376	907	16	the	the	DET
ftr-376	907	17	two	two	NUM
ftr-376	907	18	evaluation	evaluation	NOUN
ftr-376	907	19	tests	test	NOUN
ftr-376	907	20	set	set	VERB
ftr-376	907	21	forth	forth	ADP
ftr-376	907	22	in	in	ADP
ftr-376	907	23	part	part	NOUN
ftr-376	907	24	one	one	NUM
ftr-376	907	25	of	of	ADP
ftr-376	907	26	the	the	DET
ftr-376	907	27	article	article	NOUN
ftr-376	907	28	and	and	CCONJ
ftr-376	907	29	are	be	AUX
ftr-376	907	30	neither	neither	CCONJ
ftr-376	907	31	efficient	efficient	ADJ
ftr-376	907	32	nor	nor	CCONJ
ftr-376	907	33	effective	effective	ADJ
ftr-376	907	34	.	.	PUNCT
ftr-376	908	1	they	they	PRON
ftr-376	908	2	could	could	AUX
ftr-376	908	3	be	be	AUX
ftr-376	908	4	abused	abuse	VERB
ftr-376	908	5	both	both	PRON
ftr-376	908	6	by	by	ADP
ftr-376	908	7	competent	competent	ADJ
ftr-376	908	8	authorities	authority	NOUN
ftr-376	908	9	and	and	CCONJ
ftr-376	908	10	by	by	ADP
ftr-376	908	11	taxpayers.145	taxpayers.145	PROPN
ftr-376	908	12	b.	b.	PROPN
ftr-376	908	13	a	a	DET
ftr-376	908	14	more	more	ADV
ftr-376	908	15	effective	effective	ADJ
ftr-376	908	16	structure	structure	NOUN
ftr-376	908	17	?	?	PUNCT
ftr-376	909	1	as	as	ADP
ftr-376	909	2	an	an	DET
ftr-376	909	3	alternative	alternative	NOUN
ftr-376	909	4	,	,	PUNCT
ftr-376	909	5	i	i	PRON
ftr-376	909	6	believe	believe	VERB
ftr-376	909	7	the	the	DET
ftr-376	909	8	mandatory	mandatory	ADJ
ftr-376	909	9	and	and	CCONJ
ftr-376	909	10	binding	bind	VERB
ftr-376	909	11	arbitration	arbitration	NOUN
ftr-376	909	12	should	should	AUX
ftr-376	909	13	be	be	AUX
ftr-376	909	14	introduced	introduce	VERB
ftr-376	909	15	as	as	ADP
ftr-376	909	16	an	an	DET
ftr-376	909	17	independent	independent	ADJ
ftr-376	909	18	stand	stand	VERB
ftr-376	909	19	-	-	PUNCT
ftr-376	909	20	alone	alone	ADV
ftr-376	909	21	provision	provision	NOUN
ftr-376	909	22	.	.	PUNCT
ftr-376	910	1	the	the	DET
ftr-376	910	2	nature	nature	NOUN
ftr-376	910	3	and	and	CCONJ
ftr-376	910	4	core	core	NOUN
ftr-376	910	5	of	of	ADP
ftr-376	910	6	map	map	NOUN
ftr-376	910	7	are	be	AUX
ftr-376	910	8	its	its	PRON
ftr-376	910	9	consensual	consensual	ADJ
ftr-376	910	10	and	and	CCONJ
ftr-376	910	11	voluntary	voluntary	ADJ
ftr-376	910	12	features	feature	NOUN
ftr-376	910	13	.	.	PUNCT
ftr-376	911	1	these	these	PRON
ftr-376	911	2	do	do	AUX
ftr-376	911	3	not	not	PART
ftr-376	911	4	exist	exist	VERB
ftr-376	911	5	in	in	ADP
ftr-376	911	6	arbitration	arbitration	NOUN
ftr-376	911	7	when	when	SCONJ
ftr-376	911	8	it	it	PRON
ftr-376	911	9	is	be	AUX
ftr-376	911	10	mandatory	mandatory	ADJ
ftr-376	911	11	and	and	CCONJ
ftr-376	911	12	binding	binding	ADJ
ftr-376	911	13	.	.	PUNCT
ftr-376	912	1	this	this	PRON
ftr-376	912	2	resembles	resemble	VERB
ftr-376	912	3	the	the	PRON
ftr-376	912	4	should	should	AUX
ftr-376	912	5	be	be	AUX
ftr-376	912	6	avoided	avoid	VERB
ftr-376	912	7	.	.	PUNCT
ftr-376	913	1	only	only	ADV
ftr-376	913	2	with	with	ADP
ftr-376	913	3	respect	respect	NOUN
ftr-376	913	4	to	to	ADP
ftr-376	913	5	specific	specific	ADJ
ftr-376	913	6	factual	factual	ADJ
ftr-376	913	7	disputes	dispute	NOUN
ftr-376	913	8	,	,	PUNCT
ftr-376	913	9	such	such	ADJ
ftr-376	913	10	as	as	ADP
ftr-376	913	11	transfer	transfer	NOUN
ftr-376	913	12	pricing	pricing	NOUN
ftr-376	913	13	disputes	dispute	NOUN
ftr-376	913	14	,	,	PUNCT
ftr-376	913	15	could	could	AUX
ftr-376	913	16	mandatory	mandatory	ADJ
ftr-376	913	17	arbitration	arbitration	NOUN
ftr-376	913	18	at	at	ADP
ftr-376	913	19	this	this	DET
ftr-376	913	20	point	point	NOUN
ftr-376	913	21	in	in	ADP
ftr-376	913	22	time	time	NOUN
ftr-376	913	23	be	be	AUX
ftr-376	913	24	considered	consider	VERB
ftr-376	913	25	.	.	PUNCT
ftr-376	914	1	moreover	moreover	ADV
ftr-376	914	2	,	,	PUNCT
ftr-376	914	3	further	further	ADJ
ftr-376	914	4	research	research	NOUN
ftr-376	914	5	should	should	AUX
ftr-376	914	6	be	be	AUX
ftr-376	914	7	done	do	VERB
ftr-376	914	8	on	on	ADP
ftr-376	914	9	the	the	DET
ftr-376	914	10	implementation	implementation	NOUN
ftr-376	914	11	of	of	ADP
ftr-376	914	12	arbitration	arbitration	NOUN
ftr-376	914	13	awards	award	NOUN
ftr-376	914	14	in	in	ADP
ftr-376	914	15	the	the	DET
ftr-376	914	16	national	national	ADJ
ftr-376	914	17	legal	legal	ADJ
ftr-376	914	18	order	order	NOUN
ftr-376	914	19	of	of	ADP
ftr-376	914	20	the	the	DET
ftr-376	914	21	states	state	NOUN
ftr-376	914	22	involved	involve	VERB
ftr-376	914	23	and	and	CCONJ
ftr-376	914	24	guidelines	guideline	NOUN
ftr-376	914	25	should	should	AUX
ftr-376	914	26	be	be	AUX
ftr-376	914	27	drafted	draft	VERB
ftr-376	914	28	concerning	concern	VERB
ftr-376	914	29	the	the	DET
ftr-376	914	30	annulment	annulment	NOUN
ftr-376	914	31	of	of	ADP
ftr-376	914	32	the	the	DET
ftr-376	914	33	award	award	NOUN
ftr-376	914	34	by	by	ADP
ftr-376	914	35	municipal	municipal	ADJ
ftr-376	914	36	courts	court	NOUN
ftr-376	914	37	in	in	ADP
ftr-376	914	38	order	order	NOUN
ftr-376	914	39	to	to	PART
ftr-376	914	40	avoid	avoid	VERB
ftr-376	914	41	incongruent	incongruent	ADJ
ftr-376	914	42	implementation	implementation	NOUN
ftr-376	914	43	of	of	ADP
ftr-376	914	44	the	the	DET
ftr-376	914	45	award	award	NOUN
ftr-376	914	46	.	.	PUNCT
ftr-376	915	1	144	144	X
ftr-376	915	2	.	.	PUNCT
ftr-376	916	1	see	see	VERB
ftr-376	916	2	supra	supra	PROPN
ftr-376	916	3	note	note	PROPN
ftr-376	916	4	91	91	NUM
ftr-376	916	5	.	.	PUNCT
ftr-376	916	6	145	145	NUM
ftr-376	916	7	.	.	PUNCT
ftr-376	917	1	in	in	ADP
ftr-376	917	2	addition	addition	NOUN
ftr-376	917	3	,	,	PUNCT
ftr-376	917	4	note	note	VERB
ftr-376	917	5	that	that	SCONJ
ftr-376	917	6	the	the	DET
ftr-376	917	7	difference	difference	NOUN
ftr-376	917	8	in	in	ADP
ftr-376	917	9	the	the	DET
ftr-376	917	10	provisions	provision	NOUN
ftr-376	917	11	adopted	adopt	VERB
ftr-376	917	12	by	by	ADP
ftr-376	917	13	the	the	DET
ftr-376	917	14	u.s	u.s	PROPN
ftr-376	917	15	.	.	PROPN
ftr-376	917	16	(	(	PUNCT
ftr-376	917	17	with	with	ADP
ftr-376	917	18	baseball	baseball	NOUN
ftr-376	917	19	arbitration	arbitration	NOUN
ftr-376	917	20	)	)	PUNCT
ftr-376	917	21	and	and	CCONJ
ftr-376	917	22	mandatory	mandatory	ADJ
ftr-376	917	23	arbitration	arbitration	NOUN
ftr-376	917	24	under	under	ADP
ftr-376	917	25	the	the	DET
ftr-376	917	26	oecd	oecd	PROPN
ftr-376	917	27	proposal	proposal	NOUN
ftr-376	917	28	(	(	PUNCT
ftr-376	917	29	which	which	PRON
ftr-376	917	30	will	will	AUX
ftr-376	917	31	presumably	presumably	ADV
ftr-376	917	32	be	be	AUX
ftr-376	917	33	followed	follow	VERB
ftr-376	917	34	by	by	ADP
ftr-376	917	35	the	the	DET
ftr-376	917	36	majority	majority	NOUN
ftr-376	917	37	of	of	ADP
ftr-376	917	38	the	the	DET
ftr-376	917	39	oecd	oecd	PROPN
ftr-376	917	40	member	member	NOUN
ftr-376	917	41	states	state	NOUN
ftr-376	917	42	)	)	PUNCT
ftr-376	917	43	will	will	AUX
ftr-376	917	44	cause	cause	VERB
ftr-376	917	45	additional	additional	ADJ
ftr-376	917	46	confusion	confusion	NOUN
ftr-376	917	47	.	.	PUNCT
ftr-376	918	1	2009	2009	NUM
ftr-376	918	2	]	]	PUNCT
ftr-376	918	3	mandatory	mandatory	ADJ
ftr-376	918	4	arbitration	arbitration	NOUN
ftr-376	918	5	of	of	ADP
ftr-376	918	6	international	international	ADJ
ftr-376	918	7	tax	tax	NOUN
ftr-376	918	8	disputes	dispute	NOUN
ftr-376	918	9	751	751	NUM
ftr-376	918	10	dispute	dispute	NOUN
ftr-376	918	11	resolution	resolution	NOUN
ftr-376	918	12	mechanisms	mechanism	NOUN
ftr-376	918	13	under	under	ADP
ftr-376	918	14	bilateral	bilateral	ADJ
ftr-376	918	15	investment	investment	NOUN
ftr-376	918	16	treaties	treaty	NOUN
ftr-376	918	17	and	and	CCONJ
ftr-376	918	18	free	free	ADJ
ftr-376	918	19	trade	trade	NOUN
ftr-376	918	20	agreements	agreement	NOUN
ftr-376	918	21	.	.	PUNCT
ftr-376	919	1	this	this	PRON
ftr-376	919	2	is	be	AUX
ftr-376	919	3	the	the	DET
ftr-376	919	4	case	case	NOUN
ftr-376	919	5	in	in	ADP
ftr-376	919	6	the	the	DET
ftr-376	919	7	eu	eu	PROPN
ftr-376	919	8	transfer	transfer	NOUN
ftr-376	919	9	pricing	pricing	NOUN
ftr-376	919	10	convention	convention	NOUN
ftr-376	919	11	as	as	SCONJ
ftr-376	919	12	well.146	well.146	PROPN
ftr-376	919	13	the	the	DET
ftr-376	919	14	arbitration	arbitration	NOUN
ftr-376	919	15	should	should	AUX
ftr-376	919	16	be	be	AUX
ftr-376	919	17	triggered	trigger	VERB
ftr-376	919	18	in	in	ADP
ftr-376	919	19	the	the	DET
ftr-376	919	20	case	case	NOUN
ftr-376	919	21	of	of	ADP
ftr-376	919	22	a	a	DET
ftr-376	919	23	dispute	dispute	NOUN
ftr-376	919	24	,	,	PUNCT
ftr-376	919	25	as	as	ADP
ftr-376	919	26	the	the	DET
ftr-376	919	27	default	default	NOUN
ftr-376	919	28	mechanism	mechanism	NOUN
ftr-376	919	29	for	for	ADP
ftr-376	919	30	the	the	DET
ftr-376	919	31	resolution	resolution	NOUN
ftr-376	919	32	of	of	ADP
ftr-376	919	33	the	the	DET
ftr-376	919	34	dispute	dispute	NOUN
ftr-376	919	35	,	,	PUNCT
ftr-376	919	36	at	at	ADP
ftr-376	919	37	the	the	DET
ftr-376	919	38	request	request	NOUN
ftr-376	919	39	of	of	ADP
ftr-376	919	40	the	the	DET
ftr-376	919	41	taxpayer	taxpayer	NOUN
ftr-376	919	42	,	,	PUNCT
ftr-376	919	43	unless	unless	SCONJ
ftr-376	919	44	both	both	DET
ftr-376	919	45	competent	competent	ADJ
ftr-376	919	46	authorities	authority	NOUN
ftr-376	919	47	express	express	VERB
ftr-376	919	48	their	their	PRON
ftr-376	919	49	willingness	willingness	NOUN
ftr-376	919	50	to	to	PART
ftr-376	919	51	commence	commence	NOUN
ftr-376	919	52	map	map	NOUN
ftr-376	919	53	negotiations	negotiation	NOUN
ftr-376	919	54	,	,	PUNCT
ftr-376	919	55	in	in	ADP
ftr-376	919	56	which	which	DET
ftr-376	919	57	case	case	NOUN
ftr-376	919	58	the	the	DET
ftr-376	919	59	arbitration	arbitration	NOUN
ftr-376	919	60	will	will	AUX
ftr-376	919	61	be	be	AUX
ftr-376	919	62	postponed	postpone	VERB
ftr-376	919	63	.	.	PUNCT
ftr-376	920	1	if	if	SCONJ
ftr-376	920	2	the	the	DET
ftr-376	920	3	parties	party	NOUN
ftr-376	920	4	are	be	AUX
ftr-376	920	5	able	able	ADJ
ftr-376	920	6	to	to	PART
ftr-376	920	7	settle	settle	VERB
ftr-376	920	8	the	the	DET
ftr-376	920	9	case	case	NOUN
ftr-376	920	10	,	,	PUNCT
ftr-376	920	11	we	we	PRON
ftr-376	920	12	can	can	AUX
ftr-376	920	13	applaud	applaud	VERB
ftr-376	920	14	the	the	DET
ftr-376	920	15	result	result	NOUN
ftr-376	920	16	.	.	PUNCT
ftr-376	921	1	if	if	SCONJ
ftr-376	921	2	within	within	ADP
ftr-376	921	3	the	the	DET
ftr-376	921	4	two	two	NUM
ftr-376	921	5	year	year	NOUN
ftr-376	921	6	period	period	NOUN
ftr-376	921	7	they	they	PRON
ftr-376	921	8	do	do	AUX
ftr-376	921	9	not	not	PART
ftr-376	921	10	settle	settle	VERB
ftr-376	921	11	,	,	PUNCT
ftr-376	921	12	the	the	DET
ftr-376	921	13	dispute	dispute	NOUN
ftr-376	921	14	will	will	AUX
ftr-376	921	15	be	be	AUX
ftr-376	921	16	transferred	transfer	VERB
ftr-376	921	17	to	to	ADP
ftr-376	921	18	mandatory	mandatory	ADJ
ftr-376	921	19	and	and	CCONJ
ftr-376	921	20	binding	bind	VERB
ftr-376	921	21	arbitration	arbitration	NOUN
ftr-376	921	22	for	for	ADP
ftr-376	921	23	final	final	ADJ
ftr-376	921	24	resolution	resolution	NOUN
ftr-376	921	25	.	.	PUNCT
ftr-376	922	1	when	when	SCONJ
ftr-376	922	2	one	one	NUM
ftr-376	922	3	or	or	CCONJ
ftr-376	922	4	both	both	CCONJ
ftr-376	922	5	competent	competent	ADJ
ftr-376	922	6	authorities	authority	NOUN
ftr-376	922	7	deny	deny	VERB
ftr-376	922	8	a	a	DET
ftr-376	922	9	map	map	NOUN
ftr-376	922	10	request	request	NOUN
ftr-376	922	11	,	,	PUNCT
ftr-376	922	12	the	the	DET
ftr-376	922	13	arbitration	arbitration	NOUN
ftr-376	922	14	will	will	AUX
ftr-376	922	15	be	be	AUX
ftr-376	922	16	triggered	trigger	VERB
ftr-376	922	17	with	with	ADP
ftr-376	922	18	no	no	DET
ftr-376	922	19	need	need	NOUN
ftr-376	922	20	to	to	PART
ftr-376	922	21	wait	wait	VERB
ftr-376	922	22	for	for	ADP
ftr-376	922	23	the	the	DET
ftr-376	922	24	two	two	NUM
ftr-376	922	25	year	year	NOUN
ftr-376	922	26	period	period	NOUN
ftr-376	922	27	to	to	PART
ftr-376	922	28	elapse	elapse	VERB
ftr-376	922	29	.	.	PUNCT
ftr-376	923	1	in	in	ADP
ftr-376	923	2	addition	addition	NOUN
ftr-376	923	3	,	,	PUNCT
ftr-376	923	4	the	the	DET
ftr-376	923	5	arbitration	arbitration	NOUN
ftr-376	923	6	should	should	AUX
ftr-376	923	7	be	be	AUX
ftr-376	923	8	conditioned	condition	VERB
ftr-376	923	9	on	on	ADP
ftr-376	923	10	actual	actual	ADJ
ftr-376	923	11	double	double	ADJ
ftr-376	923	12	taxation	taxation	NOUN
ftr-376	923	13	from	from	ADP
ftr-376	923	14	which	which	PRON
ftr-376	923	15	the	the	DET
ftr-376	923	16	taxpayer	taxpayer	NOUN
ftr-376	923	17	is	be	AUX
ftr-376	923	18	seeking	seek	VERB
ftr-376	923	19	relief	relief	NOUN
ftr-376	923	20	.	.	PUNCT
ftr-376	924	1	i	i	PRON
ftr-376	924	2	realize	realize	VERB
ftr-376	924	3	that	that	SCONJ
ftr-376	924	4	not	not	PART
ftr-376	924	5	only	only	ADV
ftr-376	924	6	double	double	ADJ
ftr-376	924	7	taxation	taxation	NOUN
ftr-376	924	8	could	could	AUX
ftr-376	924	9	be	be	AUX
ftr-376	924	10	a	a	DET
ftr-376	924	11	violation	violation	NOUN
ftr-376	924	12	of	of	ADP
ftr-376	924	13	itts.147	itts.147	NOUN
ftr-376	924	14	nevertheless	nevertheless	ADV
ftr-376	924	15	,	,	PUNCT
ftr-376	924	16	this	this	DET
ftr-376	924	17	condition	condition	NOUN
ftr-376	924	18	will	will	AUX
ftr-376	924	19	mitigate	mitigate	VERB
ftr-376	924	20	the	the	DET
ftr-376	924	21	concern	concern	NOUN
ftr-376	924	22	that	that	SCONJ
ftr-376	924	23	taxpayers	taxpayer	NOUN
ftr-376	924	24	can	can	AUX
ftr-376	924	25	achieve	achieve	VERB
ftr-376	924	26	no	no	DET
ftr-376	924	27	-	-	PUNCT
ftr-376	924	28	tax	tax	NOUN
ftr-376	924	29	results	result	NOUN
ftr-376	924	30	.	.	PUNCT
ftr-376	925	1	taxpayer	taxpayer	NOUN
ftr-376	925	2	participation	participation	NOUN
ftr-376	925	3	seems	seem	VERB
ftr-376	925	4	necessary	necessary	ADJ
ftr-376	925	5	,	,	PUNCT
ftr-376	925	6	as	as	ADP
ftr-376	925	7	a	a	DET
ftr-376	925	8	party	party	NOUN
ftr-376	925	9	potentially	potentially	ADV
ftr-376	925	10	affected	affect	VERB
ftr-376	925	11	by	by	ADP
ftr-376	925	12	the	the	DET
ftr-376	925	13	arbitration	arbitration	NOUN
ftr-376	925	14	decision	decision	NOUN
ftr-376	925	15	.	.	PUNCT
ftr-376	926	1	this	this	PRON
ftr-376	926	2	would	would	AUX
ftr-376	926	3	require	require	VERB
ftr-376	926	4	the	the	DET
ftr-376	926	5	taxpayer	taxpayer	NOUN
ftr-376	926	6	to	to	PART
ftr-376	926	7	waive	waive	VERB
ftr-376	926	8	its	its	PRON
ftr-376	926	9	domestic	domestic	ADJ
ftr-376	926	10	remedies	remedy	NOUN
ftr-376	926	11	and	and	CCONJ
ftr-376	926	12	accept	accept	VERB
ftr-376	926	13	the	the	DET
ftr-376	926	14	outcome	outcome	NOUN
ftr-376	926	15	,	,	PUNCT
ftr-376	926	16	as	as	SCONJ
ftr-376	926	17	was	be	AUX
ftr-376	926	18	the	the	DET
ftr-376	926	19	situation	situation	NOUN
ftr-376	926	20	in	in	ADP
ftr-376	926	21	the	the	DET
ftr-376	926	22	original	original	ADJ
ftr-376	926	23	draft	draft	NOUN
ftr-376	926	24	of	of	ADP
ftr-376	926	25	the	the	DET
ftr-376	926	26	oecd	oecd	PROPN
ftr-376	926	27	.	.	PUNCT
ftr-376	927	1	in	in	ADP
ftr-376	927	2	addition	addition	NOUN
ftr-376	927	3	,	,	PUNCT
ftr-376	927	4	some	some	DET
ftr-376	927	5	sort	sort	NOUN
ftr-376	927	6	of	of	ADP
ftr-376	927	7	transparency	transparency	NOUN
ftr-376	927	8	would	would	AUX
ftr-376	927	9	contribute	contribute	VERB
ftr-376	927	10	to	to	ADP
ftr-376	927	11	strengthening	strengthen	VERB
ftr-376	927	12	and	and	CCONJ
ftr-376	927	13	implementing	implement	VERB
ftr-376	927	14	the	the	DET
ftr-376	927	15	arbitration	arbitration	NOUN
ftr-376	927	16	.	.	PUNCT
ftr-376	928	1	by	by	ADP
ftr-376	928	2	making	make	VERB
ftr-376	928	3	these	these	DET
ftr-376	928	4	modifications	modification	NOUN
ftr-376	928	5	it	it	PRON
ftr-376	928	6	will	will	AUX
ftr-376	928	7	be	be	AUX
ftr-376	928	8	possible	possible	ADJ
ftr-376	928	9	to	to	PART
ftr-376	928	10	achieve	achieve	VERB
ftr-376	928	11	the	the	DET
ftr-376	928	12	following	following	NOUN
ftr-376	928	13	:	:	PUNCT
ftr-376	928	14	first	first	ADV
ftr-376	928	15	,	,	PUNCT
ftr-376	928	16	this	this	PRON
ftr-376	928	17	will	will	AUX
ftr-376	928	18	eliminate	eliminate	VERB
ftr-376	928	19	the	the	DET
ftr-376	928	20	availability	availability	NOUN
ftr-376	928	21	of	of	ADP
ftr-376	928	22	the	the	DET
ftr-376	928	23	blocking	blocking	NOUN
ftr-376	928	24	method	method	NOUN
ftr-376	928	25	.	.	PUNCT
ftr-376	929	1	denying	deny	VERB
ftr-376	929	2	map	map	NOUN
ftr-376	929	3	assistance	assistance	NOUN
ftr-376	929	4	in	in	ADP
ftr-376	929	5	order	order	NOUN
ftr-376	929	6	to	to	PART
ftr-376	929	7	prevent	prevent	VERB
ftr-376	929	8	triggering	trigger	VERB
ftr-376	929	9	arbitration	arbitration	NOUN
ftr-376	929	10	is	be	AUX
ftr-376	929	11	not	not	PART
ftr-376	929	12	available	available	ADJ
ftr-376	929	13	under	under	ADP
ftr-376	929	14	this	this	DET
ftr-376	929	15	structure	structure	NOUN
ftr-376	929	16	.	.	PUNCT
ftr-376	930	1	second	second	ADJ
ftr-376	930	2	,	,	PUNCT
ftr-376	930	3	the	the	DET
ftr-376	930	4	effectiveness	effectiveness	NOUN
ftr-376	930	5	and	and	CCONJ
ftr-376	930	6	efficiency	efficiency	NOUN
ftr-376	930	7	of	of	ADP
ftr-376	930	8	map	map	NOUN
ftr-376	930	9	will	will	AUX
ftr-376	930	10	be	be	AUX
ftr-376	930	11	enhanced	enhance	VERB
ftr-376	930	12	.	.	PUNCT
ftr-376	931	1	this	this	DET
ftr-376	931	2	structure	structure	NOUN
ftr-376	931	3	will	will	AUX
ftr-376	931	4	motivate	motivate	VERB
ftr-376	931	5	the	the	DET
ftr-376	931	6	competent	competent	ADJ
ftr-376	931	7	authorities	authority	NOUN
ftr-376	931	8	to	to	PART
ftr-376	931	9	go	go	VERB
ftr-376	931	10	to	to	ADP
ftr-376	931	11	length	length	NOUN
ftr-376	931	12	in	in	ADP
ftr-376	931	13	their	their	PRON
ftr-376	931	14	efforts	effort	NOUN
ftr-376	931	15	to	to	PART
ftr-376	931	16	settle	settle	VERB
ftr-376	931	17	.	.	PUNCT
ftr-376	932	1	when	when	SCONJ
ftr-376	932	2	being	be	AUX
ftr-376	932	3	subject	subject	ADJ
ftr-376	932	4	to	to	ADP
ftr-376	932	5	mandatory	mandatory	ADJ
ftr-376	932	6	and	and	CCONJ
ftr-376	932	7	binding	bind	VERB
ftr-376	932	8	arbitration	arbitration	NOUN
ftr-376	932	9	is	be	AUX
ftr-376	932	10	a	a	DET
ftr-376	932	11	definite	definite	ADJ
ftr-376	932	12	alternative	alternative	NOUN
ftr-376	932	13	,	,	PUNCT
ftr-376	932	14	competent	competent	ADJ
ftr-376	932	15	146	146	NUM
ftr-376	932	16	.	.	PUNCT
ftr-376	933	1	see	see	VERB
ftr-376	933	2	desax	desax	ADV
ftr-376	933	3	&	&	CCONJ
ftr-376	933	4	veit	veit	PROPN
ftr-376	933	5	,	,	PUNCT
ftr-376	933	6	supra	supra	PROPN
ftr-376	933	7	note	note	PROPN
ftr-376	933	8	18	18	NUM
ftr-376	933	9	,	,	PUNCT
ftr-376	933	10	at	at	ADP
ftr-376	933	11	413	413	NUM
ftr-376	933	12	:	:	PUNCT
ftr-376	933	13	a	a	DET
ftr-376	933	14	person	person	NOUN
ftr-376	933	15	familiar	familiar	ADJ
ftr-376	933	16	with	with	ADP
ftr-376	933	17	international	international	ADJ
ftr-376	933	18	commercial	commercial	ADJ
ftr-376	933	19	or	or	CCONJ
ftr-376	933	20	investment	investment	NOUN
ftr-376	933	21	arbitration	arbitration	NOUN
ftr-376	933	22	may	may	AUX
ftr-376	933	23	regret	regret	VERB
ftr-376	933	24	that	that	SCONJ
ftr-376	933	25	oecd	oecd	PROPN
ftr-376	933	26	has	have	AUX
ftr-376	933	27	shied	shy	VERB
ftr-376	933	28	away	away	ADV
ftr-376	933	29	from	from	ADP
ftr-376	933	30	setting	set	VERB
ftr-376	933	31	up	up	ADP
ftr-376	933	32	an	an	DET
ftr-376	933	33	independent	independent	ADJ
ftr-376	933	34	system	system	NOUN
ftr-376	933	35	of	of	ADP
ftr-376	933	36	arbitration	arbitration	NOUN
ftr-376	933	37	.	.	PUNCT
ftr-376	934	1	however	however	ADV
ftr-376	934	2	,	,	PUNCT
ftr-376	934	3	it	it	PRON
ftr-376	934	4	must	must	AUX
ftr-376	934	5	be	be	AUX
ftr-376	934	6	recognized	recognize	VERB
ftr-376	934	7	that	that	SCONJ
ftr-376	934	8	the	the	DET
ftr-376	934	9	process	process	NOUN
ftr-376	934	10	leading	lead	VERB
ftr-376	934	11	to	to	ADP
ftr-376	934	12	the	the	DET
ftr-376	934	13	proposal	proposal	NOUN
ftr-376	934	14	to	to	PART
ftr-376	934	15	supplement	supplement	VERB
ftr-376	934	16	the	the	DET
ftr-376	934	17	mutual	mutual	ADJ
ftr-376	934	18	agreement	agreement	NOUN
ftr-376	934	19	procedure	procedure	NOUN
ftr-376	934	20	by	by	ADP
ftr-376	934	21	arbitration	arbitration	NOUN
ftr-376	934	22	had	have	AUX
ftr-376	934	23	been	be	AUX
ftr-376	934	24	a	a	DET
ftr-376	934	25	tedious	tedious	ADJ
ftr-376	934	26	one	one	NOUN
ftr-376	934	27	whereby	whereby	SCONJ
ftr-376	934	28	lots	lot	NOUN
ftr-376	934	29	of	of	ADP
ftr-376	934	30	obstacles	obstacle	NOUN
ftr-376	934	31	had	have	VERB
ftr-376	934	32	to	to	PART
ftr-376	934	33	be	be	AUX
ftr-376	934	34	removed	remove	VERB
ftr-376	934	35	.	.	PUNCT
ftr-376	935	1	several	several	ADJ
ftr-376	935	2	national	national	ADJ
ftr-376	935	3	tax	tax	NOUN
ftr-376	935	4	authorities	authority	NOUN
ftr-376	935	5	were	be	AUX
ftr-376	935	6	afraid	afraid	ADJ
ftr-376	935	7	that	that	SCONJ
ftr-376	935	8	by	by	ADP
ftr-376	935	9	setting	set	VERB
ftr-376	935	10	up	up	ADP
ftr-376	935	11	an	an	DET
ftr-376	935	12	independent	independent	ADJ
ftr-376	935	13	system	system	NOUN
ftr-376	935	14	of	of	ADP
ftr-376	935	15	arbitration	arbitration	NOUN
ftr-376	935	16	,	,	PUNCT
ftr-376	935	17	they	they	PRON
ftr-376	935	18	would	would	AUX
ftr-376	935	19	give	give	VERB
ftr-376	935	20	up	up	ADP
ftr-376	935	21	a	a	DET
ftr-376	935	22	substantial	substantial	ADJ
ftr-376	935	23	part	part	NOUN
ftr-376	935	24	of	of	ADP
ftr-376	935	25	their	their	PRON
ftr-376	935	26	legal	legal	ADJ
ftr-376	935	27	prerogatives	prerogative	NOUN
ftr-376	935	28	to	to	ADP
ftr-376	935	29	tax	tax	NOUN
ftr-376	935	30	,	,	PUNCT
ftr-376	935	31	which	which	PRON
ftr-376	935	32	could	could	AUX
ftr-376	935	33	raise	raise	VERB
ftr-376	935	34	delicate	delicate	ADJ
ftr-376	935	35	constitutional	constitutional	ADJ
ftr-376	935	36	issues	issue	NOUN
ftr-376	935	37	.	.	PUNCT
ftr-376	936	1	see	see	VERB
ftr-376	936	2	also	also	ADV
ftr-376	936	3	hugh	hugh	PROPN
ftr-376	936	4	ault	ault	PROPN
ftr-376	936	5	,	,	PUNCT
ftr-376	936	6	arbitration	arbitration	NOUN
ftr-376	936	7	in	in	ADP
ftr-376	936	8	international	international	ADJ
ftr-376	936	9	tax	tax	NOUN
ftr-376	936	10	matters	matter	NOUN
ftr-376	936	11	:	:	PUNCT
ftr-376	936	12	some	some	DET
ftr-376	936	13	structural	structural	ADJ
ftr-376	936	14	issues	issue	NOUN
ftr-376	936	15	,	,	PUNCT
ftr-376	936	16	series	series	NOUN
ftr-376	936	17	of	of	ADP
ftr-376	936	18	international	international	ADJ
ftr-376	936	19	taxation	taxation	NOUN
ftr-376	937	1	no	no	INTJ
ftr-376	937	2	.	.	PROPN
ftr-376	937	3	27	27	NUM
ftr-376	937	4	,	,	PUNCT
ftr-376	937	5	(	(	PUNCT
ftr-376	937	6	kluwer	kluwer	NOUN
ftr-376	937	7	law	law	PROPN
ftr-376	937	8	)	)	PUNCT
ftr-376	937	9	,	,	PUNCT
ftr-376	937	10	(	(	PUNCT
ftr-376	937	11	2001	2001	NUM
ftr-376	937	12	)	)	PUNCT
ftr-376	937	13	at	at	ADP
ftr-376	937	14	63	63	NUM
ftr-376	937	15	:	:	PUNCT
ftr-376	937	16	“	"	PUNCT
ftr-376	937	17	more	more	ADV
ftr-376	937	18	useful	useful	ADJ
ftr-376	937	19	,	,	PUNCT
ftr-376	937	20	perhaps	perhaps	ADV
ftr-376	937	21	,	,	PUNCT
ftr-376	937	22	would	would	AUX
ftr-376	937	23	be	be	AUX
ftr-376	937	24	to	to	PART
ftr-376	937	25	provide	provide	VERB
ftr-376	937	26	a	a	DET
ftr-376	937	27	separate	separate	ADJ
ftr-376	937	28	article	article	NOUN
ftr-376	937	29	in	in	ADP
ftr-376	937	30	the	the	DET
ftr-376	937	31	model	model	NOUN
ftr-376	937	32	convention	convention	NOUN
ftr-376	937	33	which	which	PRON
ftr-376	937	34	would	would	AUX
ftr-376	937	35	actually	actually	ADV
ftr-376	937	36	set	set	VERB
ftr-376	937	37	forth	forth	ADP
ftr-376	937	38	a	a	DET
ftr-376	937	39	coherent	coherent	ADJ
ftr-376	937	40	arbitration	arbitration	NOUN
ftr-376	937	41	scheme	scheme	NOUN
ftr-376	937	42	.	.	PUNCT
ftr-376	937	43	”	"	PUNCT
ftr-376	938	1	147	147	NUM
ftr-376	938	2	.	.	PUNCT
ftr-376	939	1	see	see	VERB
ftr-376	939	2	mario	mario	PROPN
ftr-376	939	3	züger	züger	PROPN
ftr-376	939	4	,	,	PUNCT
ftr-376	939	5	icc	icc	PROPN
ftr-376	939	6	proposes	propose	VERB
ftr-376	939	7	arbitration	arbitration	NOUN
ftr-376	939	8	in	in	ADP
ftr-376	939	9	international	international	ADJ
ftr-376	939	10	tax	tax	NOUN
ftr-376	939	11	matters	matter	NOUN
ftr-376	939	12	,	,	PUNCT
ftr-376	939	13	2004	2004	NUM
ftr-376	939	14	european	european	ADJ
ftr-376	939	15	taxation	taxation	PROPN
ftr-376	939	16	221	221	NUM
ftr-376	939	17	,	,	PUNCT
ftr-376	939	18	224	224	NUM
ftr-376	939	19	.	.	PUNCT
ftr-376	940	1	752	752	NUM
ftr-376	940	2	florida	florida	PROPN
ftr-376	940	3	tax	tax	NOUN
ftr-376	940	4	review	review	NOUN
ftr-376	940	5	[	[	X
ftr-376	940	6	vol	vol	NOUN
ftr-376	940	7	.	.	NOUN
ftr-376	940	8	9:8	9:8	NUM
ftr-376	940	9	authorities	authority	NOUN
ftr-376	940	10	will	will	AUX
ftr-376	940	11	find	find	VERB
ftr-376	940	12	it	it	PRON
ftr-376	940	13	more	more	ADV
ftr-376	940	14	“	"	PUNCT
ftr-376	940	15	attractive	attractive	ADJ
ftr-376	940	16	”	"	PUNCT
ftr-376	940	17	to	to	PART
ftr-376	940	18	negotiate	negotiate	VERB
ftr-376	940	19	with	with	ADP
ftr-376	940	20	the	the	DET
ftr-376	940	21	perception	perception	NOUN
ftr-376	940	22	of	of	ADP
ftr-376	940	23	settling	settle	VERB
ftr-376	940	24	.	.	PUNCT
ftr-376	941	1	we	we	PRON
ftr-376	941	2	could	could	AUX
ftr-376	941	3	then	then	ADV
ftr-376	941	4	expect	expect	VERB
ftr-376	941	5	more	more	ADJ
ftr-376	941	6	cases	case	NOUN
ftr-376	941	7	to	to	PART
ftr-376	941	8	be	be	AUX
ftr-376	941	9	referred	refer	VERB
ftr-376	941	10	to	to	PART
ftr-376	941	11	map	map	VERB
ftr-376	941	12	than	than	ADP
ftr-376	941	13	under	under	ADP
ftr-376	941	14	the	the	DET
ftr-376	941	15	current	current	ADJ
ftr-376	941	16	proposals	proposal	NOUN
ftr-376	941	17	.	.	PUNCT
ftr-376	942	1	this	this	PRON
ftr-376	942	2	is	be	AUX
ftr-376	942	3	bound	bind	VERB
ftr-376	942	4	to	to	PART
ftr-376	942	5	improve	improve	VERB
ftr-376	942	6	the	the	DET
ftr-376	942	7	effectiveness	effectiveness	NOUN
ftr-376	942	8	of	of	ADP
ftr-376	942	9	the	the	DET
ftr-376	942	10	map	map	NOUN
ftr-376	942	11	and	and	CCONJ
ftr-376	942	12	to	to	PART
ftr-376	942	13	motivate	motivate	VERB
ftr-376	942	14	the	the	DET
ftr-376	942	15	competent	competent	ADJ
ftr-376	942	16	authorities	authority	NOUN
ftr-376	942	17	to	to	PART
ftr-376	942	18	efficiently	efficiently	ADV
ftr-376	942	19	take	take	VERB
ftr-376	942	20	advantage	advantage	NOUN
ftr-376	942	21	of	of	ADP
ftr-376	942	22	it	it	PRON
ftr-376	942	23	.	.	PUNCT
ftr-376	943	1	third	third	ADV
ftr-376	943	2	,	,	PUNCT
ftr-376	943	3	this	this	DET
ftr-376	943	4	structure	structure	NOUN
ftr-376	943	5	will	will	AUX
ftr-376	943	6	presumably	presumably	ADV
ftr-376	943	7	goad	goad	VERB
ftr-376	943	8	tax	tax	NOUN
ftr-376	943	9	administrations	administration	NOUN
ftr-376	943	10	to	to	PART
ftr-376	943	11	augment	augment	VERB
ftr-376	943	12	the	the	DET
ftr-376	943	13	authority	authority	NOUN
ftr-376	943	14	delegated	delegate	VERB
ftr-376	943	15	to	to	ADP
ftr-376	943	16	their	their	PRON
ftr-376	943	17	competent	competent	ADJ
ftr-376	943	18	authorities	authority	NOUN
ftr-376	943	19	.	.	PUNCT
ftr-376	944	1	the	the	DET
ftr-376	944	2	goal	goal	NOUN
ftr-376	944	3	would	would	AUX
ftr-376	944	4	be	be	AUX
ftr-376	944	5	to	to	PART
ftr-376	944	6	enable	enable	VERB
ftr-376	944	7	the	the	DET
ftr-376	944	8	competent	competent	ADJ
ftr-376	944	9	authorities	authority	NOUN
ftr-376	944	10	to	to	PART
ftr-376	944	11	freely	freely	ADV
ftr-376	944	12	negotiate	negotiate	VERB
ftr-376	944	13	with	with	ADP
ftr-376	944	14	broader	broad	ADJ
ftr-376	944	15	authority	authority	NOUN
ftr-376	944	16	to	to	PART
ftr-376	944	17	settle	settle	VERB
ftr-376	944	18	.	.	PUNCT
ftr-376	945	1	fourth	fourth	ADJ
ftr-376	945	2	,	,	PUNCT
ftr-376	945	3	by	by	ADP
ftr-376	945	4	conditioning	condition	VERB
ftr-376	945	5	the	the	DET
ftr-376	945	6	arbitration	arbitration	NOUN
ftr-376	945	7	on	on	ADP
ftr-376	945	8	the	the	DET
ftr-376	945	9	existence	existence	NOUN
ftr-376	945	10	of	of	ADP
ftr-376	945	11	double	double	ADJ
ftr-376	945	12	taxation	taxation	NOUN
ftr-376	945	13	we	we	PRON
ftr-376	945	14	mitigate	mitigate	VERB
ftr-376	945	15	the	the	DET
ftr-376	945	16	concern	concern	NOUN
ftr-376	945	17	that	that	SCONJ
ftr-376	945	18	taxpayers	taxpayer	NOUN
ftr-376	945	19	seeking	seek	VERB
ftr-376	945	20	under	under	ADP
ftr-376	945	21	-	-	PUNCT
ftr-376	945	22	taxation	taxation	NOUN
ftr-376	945	23	results	result	NOUN
ftr-376	945	24	can	can	AUX
ftr-376	945	25	rely	rely	VERB
ftr-376	945	26	on	on	ADP
ftr-376	945	27	the	the	DET
ftr-376	945	28	arbitration	arbitration	NOUN
ftr-376	945	29	provision	provision	NOUN
ftr-376	945	30	to	to	PART
ftr-376	945	31	execute	execute	VERB
ftr-376	945	32	this	this	DET
ftr-376	945	33	strategy.148	strategy.148	NOUN
ftr-376	945	34	the	the	DET
ftr-376	945	35	oecd	oecd	PROPN
ftr-376	945	36	and	and	CCONJ
ftr-376	945	37	many	many	ADJ
ftr-376	945	38	commentators	commentator	NOUN
ftr-376	945	39	have	have	AUX
ftr-376	945	40	argued	argue	VERB
ftr-376	945	41	that	that	SCONJ
ftr-376	945	42	the	the	DET
ftr-376	945	43	mere	mere	ADJ
ftr-376	945	44	existence	existence	NOUN
ftr-376	945	45	of	of	ADP
ftr-376	945	46	mandatory	mandatory	ADJ
ftr-376	945	47	and	and	CCONJ
ftr-376	945	48	binding	bind	VERB
ftr-376	945	49	arbitration	arbitration	NOUN
ftr-376	945	50	will	will	AUX
ftr-376	945	51	make	make	VERB
ftr-376	945	52	the	the	DET
ftr-376	945	53	map	map	NOUN
ftr-376	945	54	more	more	ADJ
ftr-376	945	55	effective.149	effective.149	NOUN
ftr-376	945	56	this	this	DET
ftr-376	945	57	argument	argument	NOUN
ftr-376	945	58	has	have	AUX
ftr-376	945	59	been	be	AUX
ftr-376	945	60	presented	present	VERB
ftr-376	945	61	by	by	ADP
ftr-376	945	62	proponents	proponent	NOUN
ftr-376	945	63	of	of	ADP
ftr-376	945	64	mandatory	mandatory	ADJ
ftr-376	945	65	and	and	CCONJ
ftr-376	945	66	binding	bind	VERB
ftr-376	945	67	arbitration	arbitration	NOUN
ftr-376	945	68	in	in	ADP
ftr-376	945	69	only	only	ADV
ftr-376	945	70	so	so	ADV
ftr-376	945	71	many	many	ADJ
ftr-376	945	72	occasions	occasion	NOUN
ftr-376	945	73	.	.	PUNCT
ftr-376	946	1	yet	yet	CCONJ
ftr-376	946	2	this	this	PRON
ftr-376	946	3	is	be	AUX
ftr-376	946	4	not	not	PART
ftr-376	946	5	applicable	applicable	ADJ
ftr-376	946	6	to	to	ADP
ftr-376	946	7	the	the	DET
ftr-376	946	8	current	current	ADJ
ftr-376	946	9	proposals	proposal	NOUN
ftr-376	946	10	.	.	PUNCT
ftr-376	947	1	by	by	ADP
ftr-376	947	2	utilizing	utilize	VERB
ftr-376	947	3	the	the	DET
ftr-376	947	4	blocking	blocking	NOUN
ftr-376	947	5	method	method	NOUN
ftr-376	947	6	the	the	DET
ftr-376	947	7	competent	competent	ADJ
ftr-376	947	8	authorities	authority	NOUN
ftr-376	947	9	can	can	AUX
ftr-376	947	10	block	block	VERB
ftr-376	947	11	triggering	trigger	VERB
ftr-376	947	12	the	the	DET
ftr-376	947	13	mandatory	mandatory	ADJ
ftr-376	947	14	and	and	CCONJ
ftr-376	947	15	binding	binding	ADJ
ftr-376	947	16	arbitration	arbitration	NOUN
ftr-376	947	17	.	.	PUNCT
ftr-376	948	1	the	the	DET
ftr-376	948	2	mandatory	mandatory	ADJ
ftr-376	948	3	and	and	CCONJ
ftr-376	948	4	binding	bind	VERB
ftr-376	948	5	arbitration	arbitration	NOUN
ftr-376	948	6	is	be	AUX
ftr-376	948	7	not	not	PART
ftr-376	948	8	an	an	DET
ftr-376	948	9	incentive	incentive	NOUN
ftr-376	948	10	to	to	PART
ftr-376	948	11	utilize	utilize	VERB
ftr-376	948	12	map	map	NOUN
ftr-376	948	13	,	,	PUNCT
ftr-376	948	14	under	under	ADP
ftr-376	948	15	148	148	NUM
ftr-376	948	16	.	.	PUNCT
ftr-376	949	1	at	at	ADP
ftr-376	949	2	this	this	DET
ftr-376	949	3	point	point	NOUN
ftr-376	949	4	the	the	DET
ftr-376	949	5	reader	reader	NOUN
ftr-376	949	6	may	may	AUX
ftr-376	949	7	wonder	wonder	VERB
ftr-376	949	8	how	how	SCONJ
ftr-376	949	9	to	to	PART
ftr-376	949	10	reconcile	reconcile	VERB
ftr-376	949	11	between	between	ADP
ftr-376	949	12	the	the	DET
ftr-376	949	13	voluntary	voluntary	ADJ
ftr-376	949	14	nature	nature	NOUN
ftr-376	949	15	of	of	ADP
ftr-376	949	16	map	map	NOUN
ftr-376	949	17	and	and	CCONJ
ftr-376	949	18	this	this	DET
ftr-376	949	19	alternative	alternative	NOUN
ftr-376	949	20	that	that	PRON
ftr-376	949	21	in	in	ADP
ftr-376	949	22	effect	effect	NOUN
ftr-376	949	23	turns	turn	VERB
ftr-376	949	24	map	map	NOUN
ftr-376	949	25	into	into	ADP
ftr-376	949	26	an	an	DET
ftr-376	949	27	inevitable	inevitable	ADJ
ftr-376	949	28	alternative	alternative	NOUN
ftr-376	949	29	.	.	PUNCT
ftr-376	950	1	two	two	NUM
ftr-376	950	2	comments	comment	NOUN
ftr-376	950	3	are	be	AUX
ftr-376	950	4	offered	offer	VERB
ftr-376	950	5	:	:	PUNCT
ftr-376	950	6	first	first	ADV
ftr-376	950	7	,	,	PUNCT
ftr-376	950	8	this	this	PRON
ftr-376	950	9	is	be	AUX
ftr-376	950	10	only	only	ADV
ftr-376	950	11	an	an	DET
ftr-376	950	12	alternative	alternative	NOUN
ftr-376	950	13	.	.	PUNCT
ftr-376	951	1	maintaining	maintain	VERB
ftr-376	951	2	the	the	DET
ftr-376	951	3	status	status	NOUN
ftr-376	951	4	quo	quo	NOUN
ftr-376	951	5	for	for	ADP
ftr-376	951	6	the	the	DET
ftr-376	951	7	time	time	NOUN
ftr-376	951	8	being	be	AUX
ftr-376	951	9	does	do	AUX
ftr-376	951	10	n’t	not	PART
ftr-376	951	11	carry	carry	VERB
ftr-376	951	12	harsh	harsh	ADJ
ftr-376	951	13	results	result	NOUN
ftr-376	951	14	and	and	CCONJ
ftr-376	951	15	is	be	AUX
ftr-376	951	16	as	as	ADV
ftr-376	951	17	good	good	ADJ
ftr-376	951	18	a	a	DET
ftr-376	951	19	solution	solution	NOUN
ftr-376	951	20	.	.	PUNCT
ftr-376	952	1	second	second	ADJ
ftr-376	952	2	,	,	PUNCT
ftr-376	952	3	only	only	ADV
ftr-376	952	4	double	double	ADJ
ftr-376	952	5	taxation	taxation	NOUN
ftr-376	952	6	cases	case	NOUN
ftr-376	952	7	are	be	AUX
ftr-376	952	8	at	at	ADP
ftr-376	952	9	stake	stake	NOUN
ftr-376	952	10	.	.	PUNCT
ftr-376	953	1	in	in	ADP
ftr-376	953	2	this	this	DET
ftr-376	953	3	case	case	NOUN
ftr-376	953	4	,	,	PUNCT
ftr-376	953	5	if	if	SCONJ
ftr-376	953	6	the	the	DET
ftr-376	953	7	competent	competent	ADJ
ftr-376	953	8	authorities	authority	NOUN
ftr-376	953	9	do	do	AUX
ftr-376	953	10	not	not	PART
ftr-376	953	11	want	want	VERB
ftr-376	953	12	to	to	PART
ftr-376	953	13	negotiate	negotiate	VERB
ftr-376	953	14	,	,	PUNCT
ftr-376	953	15	they	they	PRON
ftr-376	953	16	are	be	AUX
ftr-376	953	17	free	free	ADJ
ftr-376	953	18	to	to	PART
ftr-376	953	19	do	do	VERB
ftr-376	953	20	so	so	ADV
ftr-376	953	21	,	,	PUNCT
ftr-376	953	22	but	but	CCONJ
ftr-376	953	23	taxpayer	taxpayer	NOUN
ftr-376	953	24	is	be	AUX
ftr-376	953	25	provided	provide	VERB
ftr-376	953	26	with	with	ADP
ftr-376	953	27	full	full	ADJ
ftr-376	953	28	protection	protection	NOUN
ftr-376	953	29	from	from	ADP
ftr-376	953	30	being	be	AUX
ftr-376	953	31	taxed	tax	VERB
ftr-376	953	32	twice	twice	ADV
ftr-376	953	33	.	.	PUNCT
ftr-376	954	1	if	if	SCONJ
ftr-376	954	2	they	they	PRON
ftr-376	954	3	decide	decide	VERB
ftr-376	954	4	not	not	PART
ftr-376	954	5	to	to	PART
ftr-376	954	6	negotiate	negotiate	VERB
ftr-376	954	7	and	and	CCONJ
ftr-376	954	8	no	no	DET
ftr-376	954	9	double	double	ADJ
ftr-376	954	10	taxation	taxation	NOUN
ftr-376	954	11	is	be	AUX
ftr-376	954	12	at	at	ADP
ftr-376	954	13	stake	stake	NOUN
ftr-376	954	14	,	,	PUNCT
ftr-376	954	15	this	this	PRON
ftr-376	954	16	is	be	AUX
ftr-376	954	17	a	a	DET
ftr-376	954	18	bearable	bearable	ADJ
ftr-376	954	19	result	result	NOUN
ftr-376	954	20	as	as	ADV
ftr-376	954	21	well	well	ADV
ftr-376	954	22	.	.	PUNCT
ftr-376	955	1	149	149	NUM
ftr-376	955	2	.	.	PUNCT
ftr-376	956	1	see	see	VERB
ftr-376	956	2	oecd	oecd	PROPN
ftr-376	956	3	report	report	PROPN
ftr-376	956	4	supra	supra	PROPN
ftr-376	956	5	note	note	PROPN
ftr-376	956	6	15	15	NUM
ftr-376	956	7	.	.	PUNCT
ftr-376	957	1	see	see	VERB
ftr-376	957	2	also	also	ADV
ftr-376	957	3	park	park	PROPN
ftr-376	957	4	&	&	CCONJ
ftr-376	957	5	tillinghast	tillinghast	ADJ
ftr-376	957	6	,	,	PUNCT
ftr-376	957	7	supra	supra	PROPN
ftr-376	957	8	note	note	NOUN
ftr-376	957	9	8	8	NUM
ftr-376	957	10	at	at	ADP
ftr-376	957	11	20	20	NUM
ftr-376	957	12	:	:	PUNCT
ftr-376	957	13	“	"	PUNCT
ftr-376	957	14	perhaps	perhaps	ADV
ftr-376	957	15	the	the	DET
ftr-376	957	16	most	most	ADV
ftr-376	957	17	significant	significant	ADJ
ftr-376	957	18	effect	effect	NOUN
ftr-376	957	19	of	of	ADP
ftr-376	957	20	treaty	treaty	NOUN
ftr-376	957	21	arbitration	arbitration	NOUN
ftr-376	957	22	provisions	provision	NOUN
ftr-376	957	23	will	will	AUX
ftr-376	957	24	lie	lie	VERB
ftr-376	957	25	in	in	ADP
ftr-376	957	26	the	the	DET
ftr-376	957	27	incentive	incentive	NOUN
ftr-376	957	28	to	to	ADP
ftr-376	957	29	the	the	DET
ftr-376	957	30	competent	competent	ADJ
ftr-376	957	31	authorities	authority	NOUN
ftr-376	957	32	to	to	PART
ftr-376	957	33	arrive	arrive	VERB
ftr-376	957	34	at	at	ADP
ftr-376	957	35	prompt	prompt	ADJ
ftr-376	957	36	and	and	CCONJ
ftr-376	957	37	satisfactory	satisfactory	ADJ
ftr-376	957	38	agreements	agreement	NOUN
ftr-376	957	39	.	.	PUNCT
ftr-376	958	1	certainly	certainly	ADV
ftr-376	958	2	,	,	PUNCT
ftr-376	958	3	the	the	DET
ftr-376	958	4	number	number	NOUN
ftr-376	958	5	of	of	ADP
ftr-376	958	6	cases	case	NOUN
ftr-376	958	7	which	which	PRON
ftr-376	958	8	would	would	AUX
ftr-376	958	9	actually	actually	ADV
ftr-376	958	10	go	go	VERB
ftr-376	958	11	to	to	ADP
ftr-376	958	12	arbitration	arbitration	NOUN
ftr-376	958	13	would	would	AUX
ftr-376	958	14	be	be	AUX
ftr-376	958	15	a	a	DET
ftr-376	958	16	small	small	ADJ
ftr-376	958	17	fraction	fraction	NOUN
ftr-376	958	18	of	of	ADP
ftr-376	958	19	those	those	PRON
ftr-376	958	20	which	which	PRON
ftr-376	958	21	entered	enter	VERB
ftr-376	958	22	the	the	DET
ftr-376	958	23	competent	competent	ADJ
ftr-376	958	24	authority	authority	NOUN
ftr-376	958	25	process	process	NOUN
ftr-376	958	26	.	.	PUNCT
ftr-376	958	27	”	"	PUNCT
ftr-376	959	1	see	see	VERB
ftr-376	959	2	also	also	ADV
ftr-376	959	3	desax	desax	VERB
ftr-376	959	4	&	&	CCONJ
ftr-376	959	5	veit	veit	PROPN
ftr-376	959	6	,	,	PUNCT
ftr-376	959	7	supra	supra	PROPN
ftr-376	959	8	note	note	PROPN
ftr-376	959	9	18	18	NUM
ftr-376	959	10	,	,	PUNCT
ftr-376	959	11	at	at	ADP
ftr-376	959	12	429	429	NUM
ftr-376	959	13	:	:	PUNCT
ftr-376	959	14	“	"	PUNCT
ftr-376	959	15	possibly	possibly	ADV
ftr-376	959	16	,	,	PUNCT
ftr-376	959	17	the	the	DET
ftr-376	959	18	mere	mere	ADJ
ftr-376	959	19	existence	existence	NOUN
ftr-376	959	20	of	of	ADP
ftr-376	959	21	the	the	DET
ftr-376	959	22	supplemental	supplemental	ADJ
ftr-376	959	23	arbitration	arbitration	NOUN
ftr-376	959	24	procedure	procedure	NOUN
ftr-376	959	25	will	will	AUX
ftr-376	959	26	cause	cause	VERB
ftr-376	959	27	the	the	DET
ftr-376	959	28	competent	competent	ADJ
ftr-376	959	29	authorities	authority	NOUN
ftr-376	959	30	to	to	PART
ftr-376	959	31	reach	reach	VERB
ftr-376	959	32	agreement	agreement	NOUN
ftr-376	959	33	,	,	PUNCT
ftr-376	959	34	and	and	CCONJ
ftr-376	959	35	to	to	PART
ftr-376	959	36	reach	reach	VERB
ftr-376	959	37	agreement	agreement	NOUN
ftr-376	959	38	before	before	ADP
ftr-376	959	39	the	the	DET
ftr-376	959	40	two	two	NUM
ftr-376	959	41	-	-	PUNCT
ftr-376	959	42	year	year	NOUN
ftr-376	959	43	waiting	waiting	NOUN
ftr-376	959	44	period	period	NOUN
ftr-376	959	45	to	to	PART
ftr-376	959	46	institute	institute	VERB
ftr-376	959	47	arbitration	arbitration	NOUN
ftr-376	959	48	proceedings	proceeding	NOUN
ftr-376	959	49	expires	expire	VERB
ftr-376	959	50	.	.	PUNCT
ftr-376	959	51	”	"	PUNCT
ftr-376	960	1	see	see	VERB
ftr-376	960	2	also	also	ADV
ftr-376	960	3	yitzhak	yitzhak	VERB
ftr-376	960	4	hadari	hadari	NOUN
ftr-376	960	5	,	,	PUNCT
ftr-376	960	6	resolution	resolution	NOUN
ftr-376	960	7	of	of	ADP
ftr-376	960	8	international	international	ADJ
ftr-376	960	9	transfer	transfer	NOUN
ftr-376	960	10	-	-	PUNCT
ftr-376	960	11	pricing	pricing	NOUN
ftr-376	960	12	disputes	dispute	NOUN
ftr-376	960	13	,	,	PUNCT
ftr-376	960	14	46	46	NUM
ftr-376	960	15	can	can	NOUN
ftr-376	960	16	.	.	PUNCT
ftr-376	961	1	tax	tax	NOUN
ftr-376	961	2	j.	j.	PROPN
ftr-376	961	3	29	29	NUM
ftr-376	961	4	,	,	PUNCT
ftr-376	961	5	57	57	NUM
ftr-376	961	6	(	(	PUNCT
ftr-376	961	7	1998	1998	NUM
ftr-376	961	8	):	):	PUNCT
ftr-376	961	9	it	it	PRON
ftr-376	961	10	is	be	AUX
ftr-376	961	11	contended	contend	VERB
ftr-376	961	12	that	that	SCONJ
ftr-376	961	13	the	the	DET
ftr-376	961	14	mere	mere	ADJ
ftr-376	961	15	fact	fact	NOUN
ftr-376	961	16	that	that	SCONJ
ftr-376	961	17	rules	rule	NOUN
ftr-376	961	18	of	of	ADP
ftr-376	961	19	compulsory	compulsory	ADJ
ftr-376	961	20	arbitration	arbitration	NOUN
ftr-376	961	21	are	be	AUX
ftr-376	961	22	added	add	VERB
ftr-376	961	23	to	to	ADP
ftr-376	961	24	tax	tax	NOUN
ftr-376	961	25	treaties	treaty	NOUN
ftr-376	961	26	would	would	AUX
ftr-376	961	27	strongly	strongly	ADV
ftr-376	961	28	encourage	encourage	VERB
ftr-376	961	29	the	the	DET
ftr-376	961	30	competent	competent	ADJ
ftr-376	961	31	authorities	authority	NOUN
ftr-376	961	32	of	of	ADP
ftr-376	961	33	the	the	DET
ftr-376	961	34	countries	country	NOUN
ftr-376	961	35	involved	involve	VERB
ftr-376	961	36	to	to	PART
ftr-376	961	37	resolve	resolve	VERB
ftr-376	961	38	the	the	DET
ftr-376	961	39	dispute	dispute	NOUN
ftr-376	961	40	before	before	ADP
ftr-376	961	41	the	the	DET
ftr-376	961	42	invocation	invocation	NOUN
ftr-376	961	43	of	of	ADP
ftr-376	961	44	this	this	DET
ftr-376	961	45	avenue	avenue	NOUN
ftr-376	961	46	of	of	ADP
ftr-376	961	47	this	this	DET
ftr-376	961	48	last	last	ADJ
ftr-376	961	49	resort	resort	NOUN
ftr-376	961	50	.	.	PUNCT
ftr-376	962	1	thus	thus	ADV
ftr-376	962	2	,	,	PUNCT
ftr-376	962	3	an	an	DET
ftr-376	962	4	arbitration	arbitration	NOUN
ftr-376	962	5	mechanism	mechanism	NOUN
ftr-376	962	6	would	would	AUX
ftr-376	962	7	serve	serve	VERB
ftr-376	962	8	a	a	DET
ftr-376	962	9	useful	useful	ADJ
ftr-376	962	10	purpose	purpose	NOUN
ftr-376	962	11	even	even	ADV
ftr-376	962	12	if	if	SCONJ
ftr-376	962	13	it	it	PRON
ftr-376	962	14	were	be	AUX
ftr-376	962	15	not	not	PART
ftr-376	962	16	invoked	invoke	VERB
ftr-376	962	17	in	in	ADP
ftr-376	962	18	practice	practice	NOUN
ftr-376	962	19	.	.	PUNCT
ftr-376	963	1	see	see	VERB
ftr-376	963	2	also	also	ADV
ftr-376	963	3	thomas	thomas	PROPN
ftr-376	963	4	rixen	rixen	PROPN
ftr-376	963	5	,	,	PUNCT
ftr-376	963	6	a	a	DET
ftr-376	963	7	politico	politico	NOUN
ftr-376	963	8	-	-	PUNCT
ftr-376	963	9	economic	economic	ADJ
ftr-376	963	10	perspective	perspective	NOUN
ftr-376	963	11	on	on	ADP
ftr-376	963	12	international	international	ADJ
ftr-376	963	13	double	double	ADJ
ftr-376	963	14	taxation	taxation	NOUN
ftr-376	963	15	avoidance	avoidance	NOUN
ftr-376	963	16	,	,	PUNCT
ftr-376	963	17	49	49	NUM
ftr-376	963	18	tax	tax	NOUN
ftr-376	963	19	notes	note	NOUN
ftr-376	963	20	int’l	int’l	NOUN
ftr-376	963	21	599	599	NUM
ftr-376	963	22	(	(	PUNCT
ftr-376	963	23	2008	2008	NUM
ftr-376	963	24	)	)	PUNCT
ftr-376	963	25	.	.	PUNCT
ftr-376	964	1	2009	2009	NUM
ftr-376	964	2	]	]	PUNCT
ftr-376	964	3	mandatory	mandatory	ADJ
ftr-376	964	4	arbitration	arbitration	NOUN
ftr-376	964	5	of	of	ADP
ftr-376	964	6	international	international	ADJ
ftr-376	964	7	tax	tax	NOUN
ftr-376	964	8	disputes	dispute	NOUN
ftr-376	964	9	753	753	NUM
ftr-376	964	10	the	the	DET
ftr-376	964	11	current	current	ADJ
ftr-376	964	12	proposals	proposal	NOUN
ftr-376	964	13	,	,	PUNCT
ftr-376	964	14	but	but	CCONJ
ftr-376	964	15	rather	rather	ADV
ftr-376	964	16	a	a	DET
ftr-376	964	17	disincentive	disincentive	NOUN
ftr-376	964	18	.	.	PUNCT
ftr-376	965	1	on	on	ADP
ftr-376	965	2	the	the	DET
ftr-376	965	3	other	other	ADJ
ftr-376	965	4	hand	hand	NOUN
ftr-376	965	5	,	,	PUNCT
ftr-376	965	6	when	when	SCONJ
ftr-376	965	7	the	the	DET
ftr-376	965	8	mandatory	mandatory	ADJ
ftr-376	965	9	and	and	CCONJ
ftr-376	965	10	binding	bind	VERB
ftr-376	965	11	arbitration	arbitration	NOUN
ftr-376	965	12	clause	clause	NOUN
ftr-376	965	13	is	be	AUX
ftr-376	965	14	an	an	DET
ftr-376	965	15	independent	independent	ADJ
ftr-376	965	16	stand	stand	VERB
ftr-376	965	17	-	-	PUNCT
ftr-376	965	18	alone	alone	ADV
ftr-376	965	19	provision	provision	NOUN
ftr-376	965	20	,	,	PUNCT
ftr-376	965	21	triggered	trigger	VERB
ftr-376	965	22	as	as	SCONJ
ftr-376	965	23	discussed	discuss	VERB
ftr-376	965	24	above	above	ADV
ftr-376	965	25	,	,	PUNCT
ftr-376	965	26	the	the	DET
ftr-376	965	27	only	only	ADJ
ftr-376	965	28	way	way	NOUN
ftr-376	965	29	to	to	AUX
ftr-376	965	30	“	"	PUNCT
ftr-376	965	31	block	block	VERB
ftr-376	965	32	”	"	PUNCT
ftr-376	965	33	the	the	DET
ftr-376	965	34	arbitration	arbitration	NOUN
ftr-376	965	35	is	be	AUX
ftr-376	965	36	by	by	ADP
ftr-376	965	37	settling	settle	VERB
ftr-376	965	38	the	the	DET
ftr-376	965	39	dispute	dispute	NOUN
ftr-376	965	40	.	.	PUNCT
ftr-376	966	1	in	in	ADP
ftr-376	966	2	this	this	DET
ftr-376	966	3	latter	latter	ADJ
ftr-376	966	4	case	case	NOUN
ftr-376	966	5	,	,	PUNCT
ftr-376	966	6	the	the	DET
ftr-376	966	7	mandatory	mandatory	ADJ
ftr-376	966	8	and	and	CCONJ
ftr-376	966	9	binding	bind	VERB
ftr-376	966	10	arbitration	arbitration	NOUN
ftr-376	966	11	functions	function	NOUN
ftr-376	966	12	as	as	ADP
ftr-376	966	13	an	an	DET
ftr-376	966	14	incentive	incentive	NOUN
ftr-376	966	15	to	to	PART
ftr-376	966	16	utilize	utilize	VERB
ftr-376	966	17	map	map	NOUN
ftr-376	966	18	.	.	PUNCT
ftr-376	967	1	i	i	PRON
ftr-376	967	2	recommend	recommend	VERB
ftr-376	967	3	reexamining	reexamine	VERB
ftr-376	967	4	the	the	DET
ftr-376	967	5	proposals	proposal	NOUN
ftr-376	967	6	before	before	SCONJ
ftr-376	967	7	their	their	PRON
ftr-376	967	8	adoption	adoption	NOUN
ftr-376	967	9	augments	augment	VERB
ftr-376	967	10	.	.	PUNCT
ftr-376	968	1	the	the	DET
ftr-376	968	2	holy	holy	PROPN
ftr-376	968	3	bible	bible	PROPN
ftr-376	968	4	,	,	PUNCT
ftr-376	968	5	proverbs	proverb	NOUN
ftr-376	968	6	(	(	PUNCT
ftr-376	968	7	chapter	chapter	NOUN
ftr-376	968	8	xv	xv	PROPN
ftr-376	968	9	,	,	PUNCT
ftr-376	968	10	v.	v.	ADP
ftr-376	968	11	17	17	NUM
ftr-376	968	12	):	):	PUNCT
ftr-376	968	13	“	"	PUNCT
ftr-376	968	14	better	well	ADJ
ftr-376	968	15	is	be	AUX
ftr-376	968	16	a	a	DET
ftr-376	968	17	dinner	dinner	NOUN
ftr-376	968	18	of	of	ADP
ftr-376	968	19	herbs	herb	NOUN
ftr-376	968	20	where	where	SCONJ
ftr-376	968	21	love	love	NOUN
ftr-376	968	22	is	be	AUX
ftr-376	968	23	,	,	PUNCT
ftr-376	968	24	than	than	ADP
ftr-376	968	25	a	a	DET
ftr-376	968	26	stalled	stall	VERB
ftr-376	968	27	ox	ox	NOUN
ftr-376	968	28	and	and	CCONJ
ftr-376	968	29	hatred	hatred	ADJ
ftr-376	968	30	therewith	therewith	NOUN
ftr-376	968	31	”	"	PUNCT