id	sid	tid	token	lemma	pos
ftr-391	1	1	florida	florida	PROPN
ftr-391	1	2	tax	tax	NOUN
ftr-391	1	3	review	review	NOUN
ftr-391	1	4	volume	volume	NOUN
ftr-391	1	5	8	8	NUM
ftr-391	1	6	2007	2007	NUM
ftr-391	1	7	number	number	NOUN
ftr-391	1	8	7	7	NUM
ftr-391	1	9	practical	practical	ADJ
ftr-391	1	10	aspects	aspect	NOUN
ftr-391	1	11	of	of	ADP
ftr-391	1	12	implementing	implement	VERB
ftr-391	1	13	formulary	formulary	ADJ
ftr-391	1	14	apportionment	apportionment	NOUN
ftr-391	1	15	in	in	ADP
ftr-391	1	16	the	the	DET
ftr-391	1	17	european	european	PROPN
ftr-391	1	18	union	union	PROPN
ftr-391	1	19	by	by	ADP
ftr-391	1	20	joann	joann	PROPN
ftr-391	1	21	martens	martens	PROPN
ftr-391	1	22	weiner	weiner	PROPN
ftr-391	1	23	i.	i.	PROPN
ftr-391	1	24	fundamental	fundamental	PROPN
ftr-391	1	25	company	company	NOUN
ftr-391	1	26	tax	tax	NOUN
ftr-391	1	27	reform	reform	NOUN
ftr-391	1	28	in	in	ADP
ftr-391	1	29	the	the	DET
ftr-391	1	30	european	european	PROPN
ftr-391	1	31	union	union	PROPN
ftr-391	1	32	630	630	NUM
ftr-391	1	33	a.	a.	NOUN
ftr-391	1	34	why	why	SCONJ
ftr-391	1	35	a	a	DET
ftr-391	1	36	common	common	ADJ
ftr-391	1	37	company	company	NOUN
ftr-391	1	38	tax	tax	NOUN
ftr-391	1	39	system	system	NOUN
ftr-391	1	40	for	for	ADP
ftr-391	1	41	the	the	DET
ftr-391	1	42	european	european	PROPN
ftr-391	1	43	union	union	PROPN
ftr-391	1	44	?	?	PUNCT
ftr-391	2	1	....................................	....................................	PUNCT
ftr-391	3	1	632	632	NUM
ftr-391	3	2	b.	b.	NOUN
ftr-391	3	3	pressures	pressure	NOUN
ftr-391	3	4	for	for	ADP
ftr-391	3	5	company	company	NOUN
ftr-391	3	6	tax	tax	NOUN
ftr-391	3	7	reform	reform	NOUN
ftr-391	3	8	...................	...................	PUNCT
ftr-391	4	1	633	633	NUM
ftr-391	4	2	1	1	NUM
ftr-391	4	3	.	.	PUNCT
ftr-391	4	4	european	european	PROPN
ftr-391	4	5	court	court	PROPN
ftr-391	4	6	of	of	ADP
ftr-391	4	7	justice	justice	PROPN
ftr-391	4	8	.....................	.....................	PUNCT
ftr-391	5	1	633	633	NUM
ftr-391	5	2	2	2	NUM
ftr-391	5	3	.	.	X
ftr-391	5	4	enlargement	enlargement	NOUN
ftr-391	5	5	and	and	CCONJ
ftr-391	5	6	globalization	globalization	NOUN
ftr-391	5	7	...............	...............	PUNCT
ftr-391	6	1	637	637	NUM
ftr-391	6	2	c.	c.	NOUN
ftr-391	6	3	why	why	SCONJ
ftr-391	6	4	formulary	formulary	ADJ
ftr-391	6	5	appointment	appointment	NOUN
ftr-391	6	6	in	in	ADP
ftr-391	6	7	the	the	DET
ftr-391	6	8	eu	eu	PROPN
ftr-391	6	9	?	?	PUNCT
ftr-391	6	10	...............	...............	PUNCT
ftr-391	7	1	640	640	NUM
ftr-391	7	2	1	1	NUM
ftr-391	7	3	.	.	PUNCT
ftr-391	7	4	transfer	transfer	NOUN
ftr-391	7	5	pricing	pricing	NOUN
ftr-391	7	6	............................	............................	PUNCT
ftr-391	7	7	641	641	NUM
ftr-391	7	8	2	2	NUM
ftr-391	7	9	.	.	PUNCT
ftr-391	7	10	advantages	advantage	NOUN
ftr-391	7	11	of	of	ADP
ftr-391	7	12	formulary	formulary	ADJ
ftr-391	7	13	apportionment	apportionment	NOUN
ftr-391	7	14	........	........	PUNCT
ftr-391	8	1	642	642	NUM
ftr-391	8	2	i.	i.	NOUN
ftr-391	8	3	the	the	DET
ftr-391	8	4	ccctb	ccctb	NOUN
ftr-391	8	5	working	work	VERB
ftr-391	8	6	group	group	NOUN
ftr-391	8	7	.............................	.............................	PUNCT
ftr-391	8	8	643	643	NUM
ftr-391	8	9	a.	a.	NOUN
ftr-391	8	10	the	the	DET
ftr-391	8	11	basic	basic	ADJ
ftr-391	8	12	contours	contours	NOUN
ftr-391	8	13	of	of	ADP
ftr-391	8	14	formulary	formulary	ADJ
ftr-391	8	15	apportionment	apportionment	NOUN
ftr-391	8	16	in	in	ADP
ftr-391	8	17	the	the	DET
ftr-391	8	18	european	european	PROPN
ftr-391	8	19	union	union	PROPN
ftr-391	8	20	.....................................	.....................................	PUNCT
ftr-391	9	1	645	645	NUM
ftr-391	9	2	1	1	NUM
ftr-391	9	3	.	.	PUNCT
ftr-391	10	1	the	the	DET
ftr-391	10	2	taxable	taxable	ADJ
ftr-391	10	3	connection	connection	NOUN
ftr-391	10	4	......................	......................	PUNCT
ftr-391	10	5	645	645	NUM
ftr-391	10	6	2	2	NUM
ftr-391	10	7	.	.	PUNCT
ftr-391	11	1	the	the	DET
ftr-391	11	2	taxable	taxable	ADJ
ftr-391	11	3	group	group	NOUN
ftr-391	11	4	..........................	..........................	PUNCT
ftr-391	11	5	646	646	NUM
ftr-391	11	6	b.	b.	NOUN
ftr-391	11	7	the	the	DET
ftr-391	11	8	apportionment	apportionment	NOUN
ftr-391	11	9	formula	formula	NOUN
ftr-391	11	10	.........................	.........................	PUNCT
ftr-391	11	11	647	647	NUM
ftr-391	11	12	c.	c.	NOUN
ftr-391	11	13	international	international	ADJ
ftr-391	11	14	aspects	aspect	NOUN
ftr-391	11	15	of	of	ADP
ftr-391	11	16	formulary	formulary	ADJ
ftr-391	11	17	apportionment	apportionment	NOUN
ftr-391	11	18	.......	.......	PUNCT
ftr-391	11	19	649	649	NUM
ftr-391	11	20	1	1	NUM
ftr-391	11	21	.	.	PUNCT
ftr-391	11	22	territorial	territorial	ADJ
ftr-391	11	23	vs	vs	ADP
ftr-391	11	24	worldwide	worldwide	ADJ
ftr-391	11	25	taxation	taxation	NOUN
ftr-391	11	26	...............	...............	PUNCT
ftr-391	11	27	651	651	NUM
ftr-391	11	28	2	2	NUM
ftr-391	11	29	.	.	PUNCT
ftr-391	11	30	water	water	NOUN
ftr-391	11	31	's	's	PART
ftr-391	11	32	edge	edge	NOUN
ftr-391	11	33	limitation	limitation	NOUN
ftr-391	11	34	to	to	ADP
ftr-391	11	35	the	the	DET
ftr-391	11	36	eu	eu	PROPN
ftr-391	11	37	consolidated	consolidate	VERB
ftr-391	11	38	tax	tax	NOUN
ftr-391	11	39	base	base	NOUN
ftr-391	11	40	....................................	....................................	PUNCT
ftr-391	11	41	654	654	NUM
ftr-391	11	42	iii	iii	NOUN
ftr-391	11	43	.	.	PUNCT
ftr-391	12	1	economic	economic	ADJ
ftr-391	12	2	impacts	impact	NOUN
ftr-391	12	3	of	of	ADP
ftr-391	12	4	formulary	formulary	ADJ
ftr-391	12	5	apportionment	apportionment	NOUN
ftr-391	12	6	in	in	ADP
ftr-391	12	7	the	the	DET
ftr-391	12	8	european	european	PROPN
ftr-391	12	9	union	union	PROPN
ftr-391	12	10	...........................................	...........................................	PUNCT
ftr-391	13	1	656	656	NUM
ftr-391	13	2	a.	a.	NOUN
ftr-391	13	3	potential	potential	ADJ
ftr-391	13	4	impact	impact	NOUN
ftr-391	13	5	of	of	ADP
ftr-391	13	6	formulary	formulary	ADJ
ftr-391	13	7	apportionment	apportionment	NOUN
ftr-391	13	8	on	on	ADP
ftr-391	13	9	individual	individual	ADJ
ftr-391	13	10	m	m	PROPN
ftr-391	13	11	ember	ember	PROPN
ftr-391	13	12	states	state	NOUN
ftr-391	13	13	.......................................	.......................................	PUNCT
ftr-391	13	14	656	656	NUM
ftr-391	13	15	1	1	NUM
ftr-391	13	16	.	.	PUNCT
ftr-391	14	1	us	we	PRON
ftr-391	14	2	.	.	PUNCT
ftr-391	15	1	multinational	multinational	ADJ
ftr-391	15	2	operations	operation	NOUN
ftr-391	15	3	in	in	ADP
ftr-391	15	4	europe	europe	PROPN
ftr-391	15	5	.........	.........	PUNCT
ftr-391	16	1	656	656	NUM
ftr-391	16	2	2	2	NUM
ftr-391	16	3	.	.	PUNCT
ftr-391	16	4	financial	financial	ADJ
ftr-391	16	5	accounts	account	NOUN
ftr-391	16	6	from	from	ADP
ftr-391	16	7	a	a	DET
ftr-391	16	8	european	european	ADJ
ftr-391	16	9	company	company	NOUN
ftr-391	16	10	...	...	PUNCT
ftr-391	16	11	656	656	NUM
ftr-391	16	12	3	3	NUM
ftr-391	16	13	.	.	PUNCT
ftr-391	16	14	possible	possible	ADJ
ftr-391	16	15	revenue	revenue	NOUN
ftr-391	16	16	effects	effect	NOUN
ftr-391	16	17	.....................	.....................	PUNCT
ftr-391	16	18	659	659	NUM
ftr-391	16	19	b.	b.	NOUN
ftr-391	16	20	theoretical	theoretical	ADJ
ftr-391	16	21	and	and	CCONJ
ftr-391	16	22	analysis	analysis	NOUN
ftr-391	16	23	ofeu	ofeu	VERB
ftr-391	16	24	formulary	formulary	ADJ
ftr-391	16	25	apportionment	apportionment	NOUN
ftr-391	16	26	.	.	PUNCT
ftr-391	17	1	661	661	NUM
ftr-391	17	2	iv	iv	NOUN
ftr-391	17	3	.	.	PUNCT
ftr-391	17	4	conclusion	conclusion	NOUN
ftr-391	17	5	............................................	............................................	PUNCT
ftr-391	17	6	667	667	NUM
ftr-391	17	7	practical	practical	ADJ
ftr-391	17	8	aspects	aspect	NOUN
ftr-391	17	9	of	of	ADP
ftr-391	17	10	implementing	implement	VERB
ftr-391	17	11	formulary	formulary	ADJ
ftr-391	17	12	apportionment	apportionment	NOUN
ftr-391	17	13	in	in	ADP
ftr-391	17	14	the	the	DET
ftr-391	17	15	european	european	PROPN
ftr-391	17	16	union	union	PROPN
ftr-391	17	17	by	by	ADP
ftr-391	17	18	joann	joann	PROPN
ftr-391	17	19	martens	martens	PROPN
ftr-391	17	20	weiner	weiner	NOUN
ftr-391	17	21	'	'	PUNCT
ftr-391	17	22	i.	i.	PROPN
ftr-391	17	23	fundamental	fundamental	ADJ
ftr-391	17	24	company	company	NOUN
ftr-391	17	25	tax	tax	NOUN
ftr-391	17	26	reform	reform	NOUN
ftr-391	17	27	in	in	ADP
ftr-391	17	28	the	the	DET
ftr-391	17	29	european	european	PROPN
ftr-391	17	30	union	union	PROPN
ftr-391	17	31	the	the	DET
ftr-391	17	32	european	european	PROPN
ftr-391	17	33	commission	commission	PROPN
ftr-391	17	34	is	be	AUX
ftr-391	17	35	fast	fast	ADV
ftr-391	17	36	approaching	approach	VERB
ftr-391	17	37	its	its	PRON
ftr-391	17	38	self	self	NOUN
ftr-391	17	39	-	-	PUNCT
ftr-391	17	40	imposed	impose	VERB
ftr-391	17	41	deadline	deadline	NOUN
ftr-391	17	42	to	to	PART
ftr-391	17	43	present	present	VERB
ftr-391	17	44	a	a	DET
ftr-391	17	45	legislative	legislative	ADJ
ftr-391	17	46	measure	measure	NOUN
ftr-391	17	47	introducing	introduce	VERB
ftr-391	17	48	a	a	DET
ftr-391	17	49	consolidated	consolidated	ADJ
ftr-391	17	50	common	common	ADJ
ftr-391	17	51	corporate	corporate	ADJ
ftr-391	17	52	tax	tax	NOUN
ftr-391	17	53	base	base	NOUN
ftr-391	17	54	and	and	CCONJ
ftr-391	17	55	formulary	formulary	ADJ
ftr-391	17	56	apportionment	apportionment	NOUN
ftr-391	17	57	within	within	ADP
ftr-391	17	58	the	the	DET
ftr-391	17	59	european	european	PROPN
ftr-391	17	60	union	union	PROPN
ftr-391	17	61	in	in	ADP
ftr-391	17	62	2008	2008	NUM
ftr-391	17	63	.	.	PUNCT
ftr-391	18	1	this	this	DET
ftr-391	18	2	deadline	deadline	NOUN
ftr-391	18	3	represents	represent	VERB
ftr-391	18	4	the	the	DET
ftr-391	18	5	culmination	culmination	NOUN
ftr-391	18	6	of	of	ADP
ftr-391	18	7	work	work	NOUN
ftr-391	18	8	that	that	PRON
ftr-391	18	9	began	begin	VERB
ftr-391	18	10	when	when	SCONJ
ftr-391	18	11	the	the	DET
ftr-391	18	12	commission	commission	NOUN
ftr-391	18	13	released	release	VERB
ftr-391	18	14	a	a	DET
ftr-391	18	15	study	study	NOUN
ftr-391	18	16	in	in	ADP
ftr-391	18	17	2001	2001	NUM
ftr-391	18	18	advocating	advocate	VERB
ftr-391	18	19	that	that	SCONJ
ftr-391	18	20	the	the	DET
ftr-391	18	21	european	european	PROPN
ftr-391	18	22	union	union	PROPN
ftr-391	18	23	adopt	adopt	VERB
ftr-391	18	24	a	a	DET
ftr-391	18	25	new	new	ADJ
ftr-391	18	26	method	method	NOUN
ftr-391	18	27	of	of	ADP
ftr-391	18	28	taxing	tax	VERB
ftr-391	18	29	eu	eu	PROPN
ftr-391	18	30	multinational	multinational	ADJ
ftr-391	18	31	companies	company	NOUN
ftr-391	18	32	that	that	PRON
ftr-391	18	33	would	would	AUX
ftr-391	18	34	eliminate	eliminate	VERB
ftr-391	18	35	the	the	DET
ftr-391	18	36	tax	tax	NOUN
ftr-391	18	37	obstacles	obstacle	NOUN
ftr-391	18	38	to	to	ADP
ftr-391	18	39	cross	cross	ADJ
ftr-391	18	40	-	-	ADJ
ftr-391	18	41	border	border	ADJ
ftr-391	18	42	investment	investment	NOUN
ftr-391	18	43	that	that	PRON
ftr-391	18	44	undermine	undermine	VERB
ftr-391	18	45	the	the	DET
ftr-391	18	46	international	international	ADJ
ftr-391	18	47	competitiveness	competitiveness	NOUN
ftr-391	18	48	of	of	ADP
ftr-391	18	49	eu	eu	PROPN
ftr-391	18	50	multinationals.2	multinationals.2	PROPN
ftr-391	18	51	the	the	DET
ftr-391	18	52	commission	commission	NOUN
ftr-391	18	53	has	have	AUX
ftr-391	18	54	concluded	conclude	VERB
ftr-391	18	55	that	that	SCONJ
ftr-391	18	56	the	the	DET
ftr-391	18	57	european	european	PROPN
ftr-391	18	58	union	union	PROPN
ftr-391	18	59	would	would	AUX
ftr-391	18	60	not	not	PART
ftr-391	18	61	be	be	AUX
ftr-391	18	62	able	able	ADJ
ftr-391	18	63	to	to	PART
ftr-391	18	64	function	function	VERB
ftr-391	18	65	as	as	ADP
ftr-391	18	66	a	a	DET
ftr-391	18	67	true	true	ADJ
ftr-391	18	68	internal	internal	ADJ
ftr-391	18	69	market	market	NOUN
ftr-391	18	70	as	as	ADV
ftr-391	18	71	long	long	ADV
ftr-391	18	72	as	as	SCONJ
ftr-391	18	73	its	its	PRON
ftr-391	18	74	multinational	multinational	ADJ
ftr-391	18	75	enterprises	enterprise	NOUN
ftr-391	18	76	had	have	VERB
ftr-391	18	77	to	to	PART
ftr-391	18	78	contend	contend	VERB
ftr-391	18	79	with	with	ADP
ftr-391	18	80	up	up	ADP
ftr-391	18	81	to	to	PART
ftr-391	18	82	27	27	NUM
ftr-391	18	83	different	different	ADJ
ftr-391	18	84	sets	set	NOUN
ftr-391	18	85	of	of	ADP
ftr-391	18	86	company	company	NOUN
ftr-391	18	87	tax	tax	NOUN
ftr-391	18	88	rules	rule	NOUN
ftr-391	18	89	one	one	NUM
ftr-391	18	90	set	set	NOUN
ftr-391	18	91	of	of	ADP
ftr-391	18	92	rules	rule	NOUN
ftr-391	18	93	for	for	ADP
ftr-391	18	94	each	each	PRON
ftr-391	18	95	of	of	ADP
ftr-391	18	96	the	the	DET
ftr-391	18	97	27	27	NUM
ftr-391	18	98	member	member	NOUN
ftr-391	18	99	states	state	NOUN
ftr-391	18	100	.	.	PUNCT
ftr-391	19	1	eu	eu	PROPN
ftr-391	19	2	business	business	NOUN
ftr-391	19	3	groups	group	NOUN
ftr-391	19	4	generally	generally	ADV
ftr-391	19	5	support	support	VERB
ftr-391	19	6	the	the	DET
ftr-391	19	7	commission	commission	NOUN
ftr-391	19	8	's	's	PART
ftr-391	19	9	efforts	effort	NOUN
ftr-391	19	10	,	,	PUNCT
ftr-391	19	11	noting	note	VERB
ftr-391	19	12	that	that	SCONJ
ftr-391	19	13	a	a	DET
ftr-391	19	14	common	common	ADJ
ftr-391	19	15	eu	eu	PROPN
ftr-391	19	16	level	level	NOUN
ftr-391	19	17	company	company	NOUN
ftr-391	19	18	tax	tax	NOUN
ftr-391	19	19	system	system	NOUN
ftr-391	19	20	would	would	AUX
ftr-391	19	21	reduce	reduce	VERB
ftr-391	19	22	the	the	DET
ftr-391	19	23	complexity	complexity	NOUN
ftr-391	19	24	and	and	CCONJ
ftr-391	19	25	uncertainty	uncertainty	NOUN
ftr-391	19	26	surrounding	surround	VERB
ftr-391	19	27	corporate	corporate	ADJ
ftr-391	19	28	taxation	taxation	NOUN
ftr-391	19	29	in	in	ADP
ftr-391	19	30	the	the	DET
ftr-391	19	31	eu	eu	PROPN
ftr-391	19	32	.	.	PROPN
ftr-391	19	33	for	for	ADP
ftr-391	19	34	example	example	NOUN
ftr-391	19	35	,	,	PUNCT
ftr-391	19	36	the	the	DET
ftr-391	19	37	trade	trade	NOUN
ftr-391	19	38	group	group	NOUN
ftr-391	19	39	business	business	PROPN
ftr-391	19	40	europe	europe	PROPN
ftr-391	19	41	(	(	PUNCT
ftr-391	19	42	formerly	formerly	ADV
ftr-391	19	43	unice	unice	NOUN
ftr-391	19	44	)	)	PUNCT
ftr-391	19	45	has	have	AUX
ftr-391	19	46	indicated	indicate	VERB
ftr-391	19	47	that	that	SCONJ
ftr-391	19	48	a	a	DET
ftr-391	19	49	common	common	ADJ
ftr-391	19	50	consolidated	consolidated	ADJ
ftr-391	19	51	eu	eu	PROPN
ftr-391	19	52	corporate	corporate	ADJ
ftr-391	19	53	tax	tax	NOUN
ftr-391	19	54	base	base	NOUN
ftr-391	19	55	is	be	AUX
ftr-391	19	56	the	the	DET
ftr-391	19	57	only	only	ADJ
ftr-391	19	58	way	way	NOUN
ftr-391	19	59	to	to	PART
ftr-391	19	60	eliminate	eliminate	VERB
ftr-391	19	61	the	the	DET
ftr-391	19	62	tax	tax	NOUN
ftr-391	19	63	obstacles	obstacle	NOUN
ftr-391	19	64	to	to	ADP
ftr-391	19	65	cross	cross	ADJ
ftr-391	19	66	-	-	ADJ
ftr-391	19	67	border	border	ADJ
ftr-391	19	68	business	business	NOUN
ftr-391	19	69	integration	integration	NOUN
ftr-391	19	70	in	in	ADP
ftr-391	19	71	the	the	DET
ftr-391	19	72	european	european	PROPN
ftr-391	19	73	union	union	PROPN
ftr-391	19	74	.	.	PUNCT
ftr-391	20	1	eu	eu	PROPN
ftr-391	20	2	multinationals	multinational	NOUN
ftr-391	20	3	could	could	AUX
ftr-391	20	4	become	become	VERB
ftr-391	20	5	more	more	ADV
ftr-391	20	6	competitive	competitive	ADJ
ftr-391	20	7	and	and	CCONJ
ftr-391	20	8	expend	expend	VERB
ftr-391	20	9	fewer	few	ADJ
ftr-391	20	10	1	1	NUM
ftr-391	20	11	.	.	PUNCT
ftr-391	21	1	joann	joann	PROPN
ftr-391	21	2	martens	martens	PROPN
ftr-391	21	3	weiner	weiner	NOUN
ftr-391	21	4	is	be	AUX
ftr-391	21	5	an	an	DET
ftr-391	21	6	adjunct	adjunct	ADJ
ftr-391	21	7	professor	professor	NOUN
ftr-391	21	8	of	of	ADP
ftr-391	21	9	economics	economic	NOUN
ftr-391	21	10	at	at	ADP
ftr-391	21	11	the	the	DET
ftr-391	21	12	george	george	PROPN
ftr-391	21	13	washington	washington	PROPN
ftr-391	21	14	university	university	PROPN
ftr-391	21	15	and	and	CCONJ
ftr-391	21	16	is	be	AUX
ftr-391	21	17	also	also	ADV
ftr-391	21	18	the	the	DET
ftr-391	21	19	author	author	NOUN
ftr-391	21	20	of	of	ADP
ftr-391	21	21	company	company	NOUN
ftr-391	21	22	tax	tax	NOUN
ftr-391	21	23	reform	reform	NOUN
ftr-391	21	24	in	in	ADP
ftr-391	21	25	the	the	DET
ftr-391	21	26	european	european	PROPN
ftr-391	21	27	union	union	PROPN
ftr-391	21	28	.	.	PUNCT
ftr-391	22	1	guidance	guidance	NOUN
ftr-391	22	2	from	from	ADP
ftr-391	22	3	the	the	DET
ftr-391	22	4	united	united	PROPN
ftr-391	22	5	states	states	PROPN
ftr-391	22	6	and	and	CCONJ
ftr-391	22	7	canada	canada	PROPN
ftr-391	22	8	on	on	ADP
ftr-391	22	9	implementing	implement	VERB
ftr-391	22	10	formulary	formulary	ADJ
ftr-391	22	11	apportionment	apportionment	NOUN
ftr-391	22	12	in	in	ADP
ftr-391	22	13	the	the	DET
ftr-391	22	14	eu	eu	PROPN
ftr-391	22	15	,	,	PUNCT
ftr-391	22	16	(	(	PUNCT
ftr-391	22	17	new	new	PROPN
ftr-391	22	18	york	york	PROPN
ftr-391	22	19	:	:	PUNCT
ftr-391	22	20	springer	springer	NOUN
ftr-391	22	21	science	science	NOUN
ftr-391	22	22	+	+	CCONJ
ftr-391	22	23	business	business	NOUN
ftr-391	22	24	media	medium	NOUN
ftr-391	22	25	,	,	PUNCT
ftr-391	22	26	2006	2006	NUM
ftr-391	22	27	)	)	PUNCT
ftr-391	22	28	.	.	PUNCT
ftr-391	23	1	the	the	DET
ftr-391	23	2	author	author	NOUN
ftr-391	23	3	presented	present	VERB
ftr-391	23	4	this	this	DET
ftr-391	23	5	paper	paper	NOUN
ftr-391	23	6	at	at	ADP
ftr-391	23	7	the	the	DET
ftr-391	23	8	2007	2007	NUM
ftr-391	23	9	international	international	ADJ
ftr-391	23	10	tax	tax	NOUN
ftr-391	23	11	symposium	symposium	NOUN
ftr-391	23	12	held	hold	VERB
ftr-391	23	13	at	at	ADP
ftr-391	23	14	the	the	DET
ftr-391	23	15	university	university	PROPN
ftr-391	23	16	of	of	ADP
ftr-391	23	17	florida	florida	PROPN
ftr-391	23	18	levin	levin	PROPN
ftr-391	23	19	college	college	PROPN
ftr-391	23	20	of	of	ADP
ftr-391	23	21	law	law	PROPN
ftr-391	23	22	graduate	graduate	NOUN
ftr-391	23	23	tax	tax	NOUN
ftr-391	23	24	program	program	NOUN
ftr-391	23	25	.	.	PUNCT
ftr-391	24	1	i	i	PRON
ftr-391	24	2	would	would	AUX
ftr-391	24	3	like	like	VERB
ftr-391	24	4	to	to	PART
ftr-391	24	5	thank	thank	VERB
ftr-391	24	6	prof	prof	PROPN
ftr-391	24	7	.	.	PUNCT
ftr-391	25	1	lawrence	lawrence	PROPN
ftr-391	25	2	lokken	lokken	PROPN
ftr-391	25	3	for	for	ADP
ftr-391	25	4	inviting	invite	VERB
ftr-391	25	5	me	i	PRON
ftr-391	25	6	to	to	ADP
ftr-391	25	7	this	this	DET
ftr-391	25	8	conference	conference	NOUN
ftr-391	25	9	and	and	CCONJ
ftr-391	25	10	to	to	ADP
ftr-391	25	11	the	the	DET
ftr-391	25	12	participants	participant	NOUN
ftr-391	25	13	in	in	ADP
ftr-391	25	14	the	the	DET
ftr-391	25	15	seminar	seminar	NOUN
ftr-391	25	16	,	,	PUNCT
ftr-391	25	17	especially	especially	ADV
ftr-391	25	18	paul	paul	PROPN
ftr-391	25	19	mcdaniel	mcdaniel	PROPN
ftr-391	25	20	and	and	CCONJ
ftr-391	25	21	yariv	yariv	PROPN
ftr-391	25	22	brauner	brauner	NOUN
ftr-391	25	23	,	,	PUNCT
ftr-391	25	24	for	for	ADP
ftr-391	25	25	helpful	helpful	ADJ
ftr-391	25	26	comments	comment	NOUN
ftr-391	25	27	.	.	PUNCT
ftr-391	26	1	i	i	PRON
ftr-391	26	2	extend	extend	VERB
ftr-391	26	3	a	a	DET
ftr-391	26	4	special	special	ADJ
ftr-391	26	5	thanks	thank	NOUN
ftr-391	26	6	to	to	ADP
ftr-391	26	7	michael	michael	PROPN
ftr-391	26	8	durst	durst	PROPN
ftr-391	26	9	for	for	ADP
ftr-391	26	10	his	his	PRON
ftr-391	26	11	detailed	detailed	ADJ
ftr-391	26	12	comments	comment	NOUN
ftr-391	26	13	on	on	ADP
ftr-391	26	14	the	the	DET
ftr-391	26	15	draft	draft	NOUN
ftr-391	26	16	paper	paper	NOUN
ftr-391	26	17	.	.	PUNCT
ftr-391	27	1	any	any	DET
ftr-391	27	2	errors	error	NOUN
ftr-391	27	3	are	be	AUX
ftr-391	27	4	my	my	PRON
ftr-391	27	5	own	own	ADJ
ftr-391	27	6	.	.	PUNCT
ftr-391	28	1	2	2	X
ftr-391	28	2	.	.	X
ftr-391	28	3	see	see	VERB
ftr-391	28	4	european	european	PROPN
ftr-391	28	5	commission	commission	PROPN
ftr-391	28	6	,	,	PUNCT
ftr-391	28	7	towards	towards	ADP
ftr-391	28	8	an	an	DET
ftr-391	28	9	internal	internal	ADJ
ftr-391	28	10	market	market	NOUN
ftr-391	28	11	without	without	ADP
ftr-391	28	12	tax	tax	NOUN
ftr-391	28	13	obstacles	obstacle	NOUN
ftr-391	28	14	,	,	PUNCT
ftr-391	28	15	com	com	NOUN
ftr-391	28	16	(	(	PUNCT
ftr-391	28	17	2001	2001	NUM
ftr-391	28	18	)	)	PUNCT
ftr-391	28	19	582	582	NUM
ftr-391	28	20	final	final	NOUN
ftr-391	28	21	.	.	PUNCT
ftr-391	29	1	for	for	ADP
ftr-391	29	2	an	an	DET
ftr-391	29	3	update	update	NOUN
ftr-391	29	4	on	on	ADP
ftr-391	29	5	the	the	DET
ftr-391	29	6	project	project	NOUN
ftr-391	29	7	,	,	PUNCT
ftr-391	29	8	see	see	VERB
ftr-391	29	9	european	european	PROPN
ftr-391	29	10	commission	commission	PROPN
ftr-391	29	11	,	,	PUNCT
ftr-391	29	12	communication	communication	NOUN
ftr-391	29	13	on	on	ADP
ftr-391	29	14	further	further	ADJ
ftr-391	29	15	progress	progress	NOUN
ftr-391	29	16	during	during	ADP
ftr-391	29	17	2006	2006	NUM
ftr-391	29	18	and	and	CCONJ
ftr-391	29	19	next	next	ADJ
ftr-391	29	20	steps	step	NOUN
ftr-391	29	21	toward	toward	ADP
ftr-391	29	22	a	a	DET
ftr-391	29	23	proposal	proposal	NOUN
ftr-391	29	24	on	on	ADP
ftr-391	29	25	the	the	DET
ftr-391	29	26	common	common	ADJ
ftr-391	29	27	consolidated	consolidated	ADJ
ftr-391	29	28	corporate	corporate	ADJ
ftr-391	29	29	tax	tax	NOUN
ftr-391	29	30	base	base	NOUN
ftr-391	29	31	(	(	PUNCT
ftr-391	29	32	ccctb	ccctb	NOUN
ftr-391	29	33	)	)	PUNCT
ftr-391	29	34	,	,	PUNCT
ftr-391	29	35	com	com	NOUN
ftr-391	29	36	(	(	PUNCT
ftr-391	29	37	2007	2007	NUM
ftr-391	29	38	)	)	PUNCT
ftr-391	29	39	final	final	ADJ
ftr-391	29	40	,	,	PUNCT
ftr-391	29	41	may	may	AUX
ftr-391	29	42	2	2	NUM
ftr-391	29	43	,	,	PUNCT
ftr-391	29	44	2007	2007	NUM
ftr-391	29	45	,	,	PUNCT
ftr-391	29	46	available	available	ADJ
ftr-391	29	47	at	at	ADP
ftr-391	29	48	http://ec.europa.eu/taxationcustoms/resources/	http://ec.europa.eu/taxationcustoms/resources/	PROPN
ftr-391	29	49	documents	document	NOUN
ftr-391	29	50	/	/	SYM
ftr-391	29	51	common	common	ADJ
ftr-391	29	52	/	/	SYM
ftr-391	29	53	whatsnew	whatsnew	ADJ
ftr-391	29	54	/	/	SYM
ftr-391	29	55	ccctben.pdf	ccctben.pdf	PROPN
ftr-391	29	56	.	.	PUNCT
ftr-391	30	1	florida	florida	PROPN
ftr-391	30	2	tax	tax	PROPN
ftr-391	30	3	review	review	NOUN
ftr-391	31	1	[	[	X
ftr-391	31	2	vol	vol	NOUN
ftr-391	31	3	.	.	NOUN
ftr-391	31	4	8:7	8:7	NUM
ftr-391	31	5	2007	2007	NUM
ftr-391	31	6	]	]	PUNCT
ftr-391	31	7	practical	practical	ADJ
ftr-391	31	8	aspects	aspect	NOUN
ftr-391	31	9	of	of	ADP
ftr-391	31	10	implementing	implement	VERB
ftr-391	31	11	formulary	formulary	ADJ
ftr-391	31	12	apportionment	apportionment	NOUN
ftr-391	31	13	631	631	NUM
ftr-391	31	14	resources	resource	NOUN
ftr-391	31	15	in	in	ADP
ftr-391	31	16	complying	comply	VERB
ftr-391	31	17	with	with	ADP
ftr-391	31	18	member	member	NOUN
ftr-391	31	19	states	states	PROPN
ftr-391	31	20	tax	tax	NOUN
ftr-391	31	21	rules	rule	NOUN
ftr-391	31	22	if	if	SCONJ
ftr-391	31	23	they	they	PRON
ftr-391	31	24	could	could	AUX
ftr-391	31	25	use	use	VERB
ftr-391	31	26	one	one	NUM
ftr-391	31	27	set	set	NOUN
ftr-391	31	28	of	of	ADP
ftr-391	31	29	tax	tax	NOUN
ftr-391	31	30	rules	rule	NOUN
ftr-391	31	31	to	to	PART
ftr-391	31	32	calculate	calculate	VERB
ftr-391	31	33	their	their	PRON
ftr-391	31	34	eu	eu	ADJ
ftr-391	31	35	-	-	ADJ
ftr-391	31	36	wide	wide	ADJ
ftr-391	31	37	profits	profit	NOUN
ftr-391	31	38	.	.	PUNCT
ftr-391	32	1	after	after	ADP
ftr-391	32	2	analyzing	analyze	VERB
ftr-391	32	3	many	many	ADJ
ftr-391	32	4	options	option	NOUN
ftr-391	32	5	,	,	PUNCT
ftr-391	32	6	the	the	DET
ftr-391	32	7	commission	commission	NOUN
ftr-391	32	8	settled	settle	VERB
ftr-391	32	9	on	on	ADP
ftr-391	32	10	the	the	DET
ftr-391	32	11	strategy	strategy	NOUN
ftr-391	32	12	of	of	ADP
ftr-391	32	13	allowing	allow	VERB
ftr-391	32	14	eu	eu	PROPN
ftr-391	32	15	mne	mne	PROPN
ftr-391	32	16	's	be	AUX
ftr-391	32	17	to	to	PART
ftr-391	32	18	use	use	VERB
ftr-391	32	19	a	a	DET
ftr-391	32	20	common	common	ADJ
ftr-391	32	21	consolidated	consolidated	ADJ
ftr-391	32	22	corporate	corporate	ADJ
ftr-391	32	23	tax	tax	NOUN
ftr-391	32	24	base	base	NOUN
ftr-391	32	25	(	(	PUNCT
ftr-391	32	26	ccctb	ccctb	NOUN
ftr-391	32	27	)	)	PUNCT
ftr-391	32	28	to	to	PART
ftr-391	32	29	calculate	calculate	VERB
ftr-391	32	30	their	their	PRON
ftr-391	32	31	eu	eu	PROPN
ftr-391	32	32	level	level	NOUN
ftr-391	32	33	profits	profit	NOUN
ftr-391	32	34	and	and	CCONJ
ftr-391	32	35	to	to	PART
ftr-391	32	36	use	use	VERB
ftr-391	32	37	formulary	formulary	ADJ
ftr-391	32	38	apportionment	apportionment	NOUN
ftr-391	32	39	(	(	PUNCT
ftr-391	32	40	fa	fa	NOUN
ftr-391	32	41	)	)	PUNCT
ftr-391	32	42	to	to	PART
ftr-391	32	43	distribute	distribute	VERB
ftr-391	32	44	a	a	DET
ftr-391	32	45	share	share	NOUN
ftr-391	32	46	of	of	ADP
ftr-391	32	47	the	the	DET
ftr-391	32	48	consolidated	consolidated	ADJ
ftr-391	32	49	eu	eu	PROPN
ftr-391	32	50	tax	tax	NOUN
ftr-391	32	51	base	base	NOUN
ftr-391	32	52	to	to	ADP
ftr-391	32	53	each	each	DET
ftr-391	32	54	member	member	NOUN
ftr-391	32	55	states	state	NOUN
ftr-391	32	56	according	accord	VERB
ftr-391	32	57	to	to	ADP
ftr-391	32	58	the	the	DET
ftr-391	32	59	location	location	NOUN
ftr-391	32	60	of	of	ADP
ftr-391	32	61	their	their	PRON
ftr-391	32	62	business	business	NOUN
ftr-391	32	63	activity	activity	NOUN
ftr-391	32	64	.	.	PUNCT
ftr-391	33	1	member	member	NOUN
ftr-391	33	2	states	state	NOUN
ftr-391	33	3	will	will	AUX
ftr-391	33	4	continue	continue	VERB
ftr-391	33	5	to	to	PART
ftr-391	33	6	apply	apply	VERB
ftr-391	33	7	their	their	PRON
ftr-391	33	8	own	own	ADJ
ftr-391	33	9	tax	tax	NOUN
ftr-391	33	10	rates	rate	NOUN
ftr-391	33	11	to	to	ADP
ftr-391	33	12	their	their	PRON
ftr-391	33	13	share	share	NOUN
ftr-391	33	14	of	of	ADP
ftr-391	33	15	the	the	DET
ftr-391	33	16	eu	eu	PROPN
ftr-391	33	17	tax	tax	NOUN
ftr-391	33	18	base	base	NOUN
ftr-391	33	19	.	.	PUNCT
ftr-391	34	1	the	the	DET
ftr-391	34	2	eu	eu	PROPN
ftr-391	34	3	ccctb	ccctb	NOUN
ftr-391	34	4	with	with	ADP
ftr-391	34	5	fa	fa	PROPN
ftr-391	34	6	will	will	AUX
ftr-391	34	7	be	be	AUX
ftr-391	34	8	optional	optional	ADJ
ftr-391	34	9	so	so	SCONJ
ftr-391	34	10	that	that	SCONJ
ftr-391	34	11	eu	eu	PROPN
ftr-391	34	12	multinational	multinational	ADJ
ftr-391	34	13	companies	company	NOUN
ftr-391	34	14	may	may	AUX
ftr-391	34	15	continue	continue	VERB
ftr-391	34	16	to	to	PART
ftr-391	34	17	use	use	VERB
ftr-391	34	18	national	national	ADJ
ftr-391	34	19	tax	tax	NOUN
ftr-391	34	20	systems	system	NOUN
ftr-391	34	21	.	.	PUNCT
ftr-391	35	1	this	this	DET
ftr-391	35	2	article	article	NOUN
ftr-391	35	3	addresses	address	VERB
ftr-391	35	4	some	some	DET
ftr-391	35	5	practical	practical	ADJ
ftr-391	35	6	aspects	aspect	NOUN
ftr-391	35	7	involved	involve	VERB
ftr-391	35	8	in	in	ADP
ftr-391	35	9	implementing	implement	VERB
ftr-391	35	10	formulary	formulary	ADJ
ftr-391	35	11	apportionment	apportionment	NOUN
ftr-391	35	12	in	in	ADP
ftr-391	35	13	the	the	DET
ftr-391	35	14	european	european	PROPN
ftr-391	35	15	union	union	PROPN
ftr-391	35	16	.	.	PUNCT
ftr-391	36	1	it	it	PRON
ftr-391	36	2	first	first	ADV
ftr-391	36	3	describes	describe	VERB
ftr-391	36	4	the	the	DET
ftr-391	36	5	basic	basic	ADJ
ftr-391	36	6	landscape	landscape	NOUN
ftr-391	36	7	for	for	ADP
ftr-391	36	8	company	company	NOUN
ftr-391	36	9	tax	tax	NOUN
ftr-391	36	10	reform	reform	NOUN
ftr-391	36	11	in	in	ADP
ftr-391	36	12	the	the	DET
ftr-391	36	13	eu	eu	PROPN
ftr-391	36	14	and	and	CCONJ
ftr-391	36	15	identifies	identify	VERB
ftr-391	36	16	pressures	pressure	NOUN
ftr-391	36	17	coming	come	VERB
ftr-391	36	18	from	from	ADP
ftr-391	36	19	the	the	DET
ftr-391	36	20	european	european	PROPN
ftr-391	36	21	court	court	PROPN
ftr-391	36	22	of	of	ADP
ftr-391	36	23	justice	justice	PROPN
ftr-391	36	24	on	on	ADP
ftr-391	36	25	member	member	NOUN
ftr-391	36	26	states	state	NOUN
ftr-391	36	27	to	to	PART
ftr-391	36	28	reform	reform	VERB
ftr-391	36	29	their	their	PRON
ftr-391	36	30	company	company	NOUN
ftr-391	36	31	tax	tax	NOUN
ftr-391	36	32	systems	system	NOUN
ftr-391	36	33	.	.	PUNCT
ftr-391	37	1	it	it	PRON
ftr-391	37	2	also	also	ADV
ftr-391	37	3	describes	describe	VERB
ftr-391	37	4	the	the	DET
ftr-391	37	5	work	work	NOUN
ftr-391	37	6	being	be	AUX
ftr-391	37	7	conducted	conduct	VERB
ftr-391	37	8	by	by	ADP
ftr-391	37	9	the	the	DET
ftr-391	37	10	ccctb	ccctb	NOUN
ftr-391	37	11	working	work	VERB
ftr-391	37	12	group	group	NOUN
ftr-391	37	13	at	at	ADP
ftr-391	37	14	the	the	DET
ftr-391	37	15	european	european	PROPN
ftr-391	37	16	commission	commission	PROPN
ftr-391	37	17	.	.	PUNCT
ftr-391	38	1	second	second	ADJ
ftr-391	38	2	,	,	PUNCT
ftr-391	38	3	it	it	PRON
ftr-391	38	4	draws	draw	VERB
ftr-391	38	5	on	on	ADP
ftr-391	38	6	experience	experience	NOUN
ftr-391	38	7	from	from	ADP
ftr-391	38	8	the	the	DET
ftr-391	38	9	u.s	u.s	PROPN
ftr-391	38	10	.	.	PROPN
ftr-391	38	11	states	states	PROPN
ftr-391	38	12	and	and	CCONJ
ftr-391	38	13	canadian	canadian	ADJ
ftr-391	38	14	provinces	province	NOUN
ftr-391	38	15	to	to	PART
ftr-391	38	16	set	set	VERB
ftr-391	38	17	forth	forth	ADP
ftr-391	38	18	the	the	DET
ftr-391	38	19	basic	basic	ADJ
ftr-391	38	20	contours	contours	NOUN
ftr-391	38	21	of	of	ADP
ftr-391	38	22	a	a	DET
ftr-391	38	23	formulary	formulary	ADJ
ftr-391	38	24	apportionment	apportionment	NOUN
ftr-391	38	25	system	system	NOUN
ftr-391	38	26	in	in	ADP
ftr-391	38	27	the	the	DET
ftr-391	38	28	eu	eu	PROPN
ftr-391	38	29	.	.	PUNCT
ftr-391	39	1	it	it	PRON
ftr-391	39	2	also	also	ADV
ftr-391	39	3	deals	deal	VERB
ftr-391	39	4	with	with	ADP
ftr-391	39	5	certain	certain	ADJ
ftr-391	39	6	international	international	ADJ
ftr-391	39	7	issues	issue	NOUN
ftr-391	39	8	,	,	PUNCT
ftr-391	39	9	including	include	VERB
ftr-391	39	10	technical	technical	ADJ
ftr-391	39	11	aspects	aspect	NOUN
ftr-391	39	12	that	that	PRON
ftr-391	39	13	arise	arise	VERB
ftr-391	39	14	when	when	SCONJ
ftr-391	39	15	the	the	DET
ftr-391	39	16	scope	scope	NOUN
ftr-391	39	17	of	of	ADP
ftr-391	39	18	the	the	DET
ftr-391	39	19	system	system	NOUN
ftr-391	39	20	is	be	AUX
ftr-391	39	21	limited	limit	VERB
ftr-391	39	22	to	to	ADP
ftr-391	39	23	the	the	DET
ftr-391	39	24	boundaries	boundary	NOUN
ftr-391	39	25	of	of	ADP
ftr-391	39	26	the	the	DET
ftr-391	39	27	eu	eu	PROPN
ftr-391	39	28	.	.	PUNCT
ftr-391	40	1	the	the	DET
ftr-391	40	2	u.s	u.s	PROPN
ftr-391	40	3	.	.	PROPN
ftr-391	40	4	state	state	NOUN
ftr-391	40	5	experience	experience	NOUN
ftr-391	40	6	can	can	AUX
ftr-391	40	7	be	be	AUX
ftr-391	40	8	very	very	ADV
ftr-391	40	9	helpful	helpful	ADJ
ftr-391	40	10	in	in	ADP
ftr-391	40	11	this	this	DET
ftr-391	40	12	analysis	analysis	NOUN
ftr-391	40	13	,	,	PUNCT
ftr-391	40	14	especially	especially	ADV
ftr-391	40	15	concerning	concern	VERB
ftr-391	40	16	the	the	DET
ftr-391	40	17	scope	scope	NOUN
ftr-391	40	18	of	of	ADP
ftr-391	40	19	the	the	DET
ftr-391	40	20	tax	tax	NOUN
ftr-391	40	21	base	base	NOUN
ftr-391	40	22	and	and	CCONJ
ftr-391	40	23	the	the	DET
ftr-391	40	24	definition	definition	NOUN
ftr-391	40	25	of	of	ADP
ftr-391	40	26	the	the	DET
ftr-391	40	27	formula	formula	NOUN
ftr-391	40	28	.	.	PUNCT
ftr-391	41	1	all	all	DET
ftr-391	41	2	u.s	u.s	PROPN
ftr-391	41	3	.	.	PROPN
ftr-391	41	4	states	state	NOUN
ftr-391	41	5	now	now	ADV
ftr-391	41	6	allow	allow	VERB
ftr-391	41	7	multinational	multinational	ADJ
ftr-391	41	8	companies	company	NOUN
ftr-391	41	9	to	to	PART
ftr-391	41	10	limit	limit	VERB
ftr-391	41	11	application	application	NOUN
ftr-391	41	12	of	of	ADP
ftr-391	41	13	their	their	PRON
ftr-391	41	14	formulary	formulary	ADJ
ftr-391	41	15	apportionment	apportionment	NOUN
ftr-391	41	16	system	system	NOUN
ftr-391	41	17	to	to	ADP
ftr-391	41	18	the	the	DET
ftr-391	41	19	geographical	geographical	ADJ
ftr-391	41	20	boundaries	boundary	NOUN
ftr-391	41	21	of	of	ADP
ftr-391	41	22	the	the	DET
ftr-391	41	23	u.s	u.s	PROPN
ftr-391	41	24	.	.	PROPN
ftr-391	41	25	(	(	PUNCT
ftr-391	41	26	known	know	VERB
ftr-391	41	27	as	as	ADP
ftr-391	41	28	the	the	DET
ftr-391	41	29	water	water	NOUN
ftr-391	41	30	's	's	PART
ftr-391	41	31	edge	edge	NOUN
ftr-391	41	32	)	)	PUNCT
ftr-391	41	33	.	.	PUNCT
ftr-391	42	1	in	in	ADP
ftr-391	42	2	moving	move	VERB
ftr-391	42	3	away	away	ADV
ftr-391	42	4	from	from	ADP
ftr-391	42	5	worldwide	worldwide	ADJ
ftr-391	42	6	taxation	taxation	NOUN
ftr-391	42	7	with	with	ADP
ftr-391	42	8	formulary	formulary	ADJ
ftr-391	42	9	apportionment	apportionment	NOUN
ftr-391	42	10	,	,	PUNCT
ftr-391	42	11	the	the	DET
ftr-391	42	12	states	state	NOUN
ftr-391	42	13	have	have	AUX
ftr-391	42	14	resolved	resolve	VERB
ftr-391	42	15	many	many	ADJ
ftr-391	42	16	of	of	ADP
ftr-391	42	17	the	the	DET
ftr-391	42	18	issues	issue	NOUN
ftr-391	42	19	that	that	PRON
ftr-391	42	20	the	the	DET
ftr-391	42	21	eu	eu	PROPN
ftr-391	42	22	commission	commission	PROPN
ftr-391	42	23	faces	face	VERB
ftr-391	42	24	as	as	SCONJ
ftr-391	42	25	it	it	PRON
ftr-391	42	26	heads	head	VERB
ftr-391	42	27	into	into	ADP
ftr-391	42	28	the	the	DET
ftr-391	42	29	final	final	ADJ
ftr-391	42	30	stages	stage	NOUN
ftr-391	42	31	of	of	ADP
ftr-391	42	32	its	its	PRON
ftr-391	42	33	project	project	NOUN
ftr-391	42	34	.	.	PUNCT
ftr-391	43	1	third	third	ADJ
ftr-391	43	2	,	,	PUNCT
ftr-391	43	3	the	the	DET
ftr-391	43	4	paper	paper	NOUN
ftr-391	43	5	evaluates	evaluate	VERB
ftr-391	43	6	some	some	PRON
ftr-391	43	7	of	of	ADP
ftr-391	43	8	the	the	DET
ftr-391	43	9	pioneering	pioneering	ADJ
ftr-391	43	10	research	research	NOUN
ftr-391	43	11	in	in	ADP
ftr-391	43	12	this	this	DET
ftr-391	43	13	area	area	NOUN
ftr-391	43	14	on	on	ADP
ftr-391	43	15	the	the	DET
ftr-391	43	16	economic	economic	ADJ
ftr-391	43	17	effects	effect	NOUN
ftr-391	43	18	of	of	ADP
ftr-391	43	19	fa	fa	NOUN
ftr-391	43	20	on	on	ADP
ftr-391	43	21	investment	investment	NOUN
ftr-391	43	22	and	and	CCONJ
ftr-391	43	23	business	business	NOUN
ftr-391	43	24	location	location	NOUN
ftr-391	43	25	decisions	decision	NOUN
ftr-391	43	26	.	.	PUNCT
ftr-391	44	1	these	these	DET
ftr-391	44	2	papers	paper	NOUN
ftr-391	44	3	evaluate	evaluate	VERB
ftr-391	44	4	particular	particular	ADJ
ftr-391	44	5	aspects	aspect	NOUN
ftr-391	44	6	that	that	PRON
ftr-391	44	7	deal	deal	VERB
ftr-391	44	8	with	with	ADP
ftr-391	44	9	introducing	introduce	VERB
ftr-391	44	10	a	a	DET
ftr-391	44	11	formulary	formulary	ADJ
ftr-391	44	12	method	method	NOUN
ftr-391	44	13	for	for	ADP
ftr-391	44	14	taxing	tax	VERB
ftr-391	44	15	multinational	multinational	ADJ
ftr-391	44	16	companies	company	NOUN
ftr-391	44	17	in	in	ADP
ftr-391	44	18	the	the	DET
ftr-391	44	19	eu	eu	PROPN
ftr-391	44	20	.	.	PUNCT
ftr-391	45	1	this	this	DET
ftr-391	45	2	paper	paper	NOUN
ftr-391	45	3	does	do	AUX
ftr-391	45	4	not	not	PART
ftr-391	45	5	evaluate	evaluate	VERB
ftr-391	45	6	the	the	DET
ftr-391	45	7	merits	merit	NOUN
ftr-391	45	8	of	of	ADP
ftr-391	45	9	formulary	formulary	ADJ
ftr-391	45	10	apportionment	apportionment	NOUN
ftr-391	45	11	versus	versus	ADP
ftr-391	45	12	the	the	DET
ftr-391	45	13	arm	arm	NOUN
ftr-391	45	14	's	's	PART
ftr-391	45	15	length	length	NOUN
ftr-391	45	16	system	system	NOUN
ftr-391	45	17	of	of	ADP
ftr-391	45	18	taxation	taxation	NOUN
ftr-391	45	19	since	since	SCONJ
ftr-391	45	20	the	the	DET
ftr-391	45	21	subject	subject	NOUN
ftr-391	45	22	has	have	AUX
ftr-391	45	23	been	be	AUX
ftr-391	45	24	treated	treat	VERB
ftr-391	45	25	at	at	ADP
ftr-391	45	26	length	length	NOUN
ftr-391	45	27	elsewhere	elsewhere	ADV
ftr-391	45	28	.	.	PUNCT
ftr-391	45	29	'	'	PUNCT
ftr-391	46	1	it	it	PRON
ftr-391	46	2	proceeds	proceed	VERB
ftr-391	46	3	on	on	ADP
ftr-391	46	4	the	the	DET
ftr-391	46	5	assumption	assumption	NOUN
ftr-391	46	6	that	that	SCONJ
ftr-391	46	7	the	the	DET
ftr-391	46	8	political	political	ADJ
ftr-391	46	9	and	and	CCONJ
ftr-391	46	10	economic	economic	ADJ
ftr-391	46	11	3.the	3.the	DET
ftr-391	46	12	list	list	NOUN
ftr-391	46	13	of	of	ADP
ftr-391	46	14	papers	paper	NOUN
ftr-391	46	15	in	in	ADP
ftr-391	46	16	this	this	DET
ftr-391	46	17	area	area	NOUN
ftr-391	46	18	is	be	AUX
ftr-391	46	19	wide	wide	ADV
ftr-391	46	20	-	-	PUNCT
ftr-391	46	21	ranging	ranging	NOUN
ftr-391	46	22	.	.	PUNCT
ftr-391	47	1	see	see	VERB
ftr-391	47	2	reuven	reuven	VERB
ftr-391	47	3	avi	avi	PROPN
ftr-391	47	4	-	-	PUNCT
ftr-391	47	5	yonah	yonah	ADJ
ftr-391	47	6	,	,	PUNCT
ftr-391	47	7	the	the	DET
ftr-391	47	8	rise	rise	NOUN
ftr-391	47	9	and	and	CCONJ
ftr-391	47	10	fall	fall	NOUN
ftr-391	47	11	of	of	ADP
ftr-391	47	12	arm	arm	NOUN
ftr-391	47	13	's	's	PART
ftr-391	47	14	length	length	NOUN
ftr-391	47	15	:	:	PUNCT
ftr-391	47	16	a	a	DET
ftr-391	47	17	study	study	NOUN
ftr-391	47	18	in	in	ADP
ftr-391	47	19	the	the	DET
ftr-391	47	20	evolution	evolution	NOUN
ftr-391	47	21	of	of	ADP
ftr-391	47	22	u.s	u.s	PROPN
ftr-391	47	23	.	.	PROPN
ftr-391	47	24	international	international	PROPN
ftr-391	47	25	taxation	taxation	PROPN
ftr-391	47	26	,	,	PUNCT
ftr-391	47	27	15	15	NUM
ftr-391	47	28	va	va	NOUN
ftr-391	47	29	.	.	PUNCT
ftr-391	48	1	tax	tax	PROPN
ftr-391	48	2	rev	rev	PROPN
ftr-391	48	3	.	.	PROPN
ftr-391	48	4	89	89	NUM
ftr-391	48	5	(	(	PUNCT
ftr-391	48	6	1995	1995	NUM
ftr-391	48	7	)	)	PUNCT
ftr-391	48	8	,	,	PUNCT
ftr-391	48	9	revised	revise	VERB
ftr-391	48	10	and	and	CCONJ
ftr-391	48	11	updated	update	VERB
ftr-391	48	12	version	version	NOUN
ftr-391	48	13	available	available	ADJ
ftr-391	48	14	at	at	ADP
ftr-391	48	15	http://law.bepress.con/umichlwps/olin/art73	http://law.bepress.con/umichlwps/olin/art73	PROPN
ftr-391	48	16	(	(	PUNCT
ftr-391	48	17	last	last	ADV
ftr-391	48	18	visited	visit	VERB
ftr-391	48	19	nov	nov	PROPN
ftr-391	48	20	.	.	PROPN
ftr-391	48	21	20	20	NUM
ftr-391	48	22	,	,	PUNCT
ftr-391	48	23	2007	2007	NUM
ftr-391	48	24	)	)	PUNCT
ftr-391	48	25	;	;	PUNCT
ftr-391	48	26	eric	eric	PROPN
ftr-391	48	27	coffill	coffill	PROPN
ftr-391	48	28	and	and	CCONJ
ftr-391	48	29	prentiss	prentiss	PROPN
ftr-391	48	30	willson	willson	PROPN
ftr-391	48	31	,	,	PUNCT
ftr-391	48	32	federal	federal	ADJ
ftr-391	48	33	formulary	formulary	ADJ
ftr-391	48	34	apportionment	apportionment	NOUN
ftr-391	48	35	as	as	ADP
ftr-391	48	36	an	an	DET
ftr-391	48	37	alternative	alternative	NOUN
ftr-391	48	38	to	to	ADP
ftr-391	48	39	arm	arm	NOUN
ftr-391	48	40	's	's	PART
ftr-391	48	41	length	length	NOUN
ftr-391	48	42	pricing	pricing	NOUN
ftr-391	48	43	:	:	PUNCT
ftr-391	48	44	from	from	ADP
ftr-391	48	45	the	the	DET
ftr-391	48	46	frying	fry	VERB
ftr-391	48	47	pan	pan	NOUN
ftr-391	48	48	to	to	ADP
ftr-391	48	49	the	the	DET
ftr-391	48	50	fire	fire	NOUN
ftr-391	48	51	?	?	PUNCT
ftr-391	48	52	,	,	PUNCT
ftr-391	48	53	4	4	NUM
ftr-391	48	54	st	st	PROPN
ftr-391	48	55	.	.	PROPN
ftr-391	48	56	tax	tax	PROPN
ftr-391	48	57	notes	note	NOUN
ftr-391	48	58	1232	1232	NUM
ftr-391	48	59	(	(	PUNCT
ftr-391	48	60	1993	1993	NUM
ftr-391	48	61	)	)	PUNCT
ftr-391	48	62	;	;	PUNCT
ftr-391	48	63	stanley	stanley	PROPN
ftr-391	48	64	langbein	langbein	PROPN
ftr-391	48	65	,	,	PUNCT
ftr-391	48	66	the	the	DET
ftr-391	48	67	unitary	unitary	ADJ
ftr-391	48	68	method	method	NOUN
ftr-391	48	69	and	and	CCONJ
ftr-391	48	70	the	the	DET
ftr-391	48	71	myth	myth	NOUN
ftr-391	48	72	of	of	ADP
ftr-391	48	73	arm	arm	NOUN
ftr-391	48	74	's	's	PART
ftr-391	48	75	length	length	NOUN
ftr-391	48	76	,	,	PUNCT
ftr-391	48	77	30	30	NUM
ftr-391	48	78	tax	tax	NOUN
ftr-391	48	79	notes	note	NOUN
ftr-391	48	80	625	625	NUM
ftr-391	48	81	(	(	PUNCT
ftr-391	48	82	1986	1986	NUM
ftr-391	48	83	)	)	PUNCT
ftr-391	48	84	;	;	PUNCT
ftr-391	48	85	jerome	jerome	PROPN
ftr-391	48	86	hellerstein	hellerstein	PROPN
ftr-391	48	87	,	,	PUNCT
ftr-391	48	88	federal	federal	ADJ
ftr-391	48	89	income	income	NOUN
ftr-391	48	90	taxation	taxation	NOUN
ftr-391	48	91	of	of	ADP
ftr-391	48	92	multinationals	multinational	NOUN
ftr-391	48	93	:	:	PUNCT
ftr-391	48	94	replacement	replacement	NOUN
ftr-391	48	95	of	of	ADP
ftr-391	48	96	separate	separate	ADJ
ftr-391	48	97	accounting	accounting	NOUN
ftr-391	48	98	with	with	ADP
ftr-391	48	99	formulary	formulary	ADJ
ftr-391	48	100	apportionment	apportionment	NOUN
ftr-391	48	101	,	,	PUNCT
ftr-391	48	102	5	5	NUM
ftr-391	48	103	st	st	PROPN
ftr-391	48	104	.	.	PROPN
ftr-391	48	105	tax	tax	PROPN
ftr-391	48	106	notes	note	NOUN
ftr-391	48	107	407	407	NUM
ftr-391	48	108	(	(	PUNCT
ftr-391	48	109	1993	1993	NUM
ftr-391	48	110	)	)	PUNCT
ftr-391	48	111	;	;	PUNCT
ftr-391	48	112	conditions	condition	NOUN
ftr-391	48	113	in	in	ADP
ftr-391	48	114	the	the	DET
ftr-391	48	115	european	european	PROPN
ftr-391	48	116	union	union	PROPN
ftr-391	48	117	make	make	VERB
ftr-391	48	118	formulary	formulary	ADJ
ftr-391	48	119	apportionment	apportionment	VERB
ftr-391	48	120	the	the	DET
ftr-391	48	121	best	good	ADJ
ftr-391	48	122	way	way	NOUN
ftr-391	48	123	to	to	PART
ftr-391	48	124	tax	tax	VERB
ftr-391	48	125	the	the	DET
ftr-391	48	126	income	income	NOUN
ftr-391	48	127	of	of	ADP
ftr-391	48	128	multinational	multinational	ADJ
ftr-391	48	129	corporations	corporation	NOUN
ftr-391	48	130	in	in	ADP
ftr-391	48	131	the	the	DET
ftr-391	48	132	european	european	ADJ
ftr-391	48	133	union.4	union.4	NOUN
ftr-391	48	134	the	the	DET
ftr-391	48	135	political	political	ADJ
ftr-391	48	136	context	context	NOUN
ftr-391	48	137	is	be	AUX
ftr-391	48	138	a	a	DET
ftr-391	48	139	key	key	ADJ
ftr-391	48	140	uncertainty	uncertainty	NOUN
ftr-391	48	141	surrounding	surround	VERB
ftr-391	48	142	the	the	DET
ftr-391	48	143	final	final	ADJ
ftr-391	48	144	contours	contours	NOUN
ftr-391	48	145	of	of	ADP
ftr-391	48	146	a	a	DET
ftr-391	48	147	possible	possible	ADJ
ftr-391	48	148	ccctb	ccctb	NOUN
ftr-391	48	149	with	with	ADP
ftr-391	48	150	fa	fa	NOUN
ftr-391	48	151	.	.	PUNCT
ftr-391	49	1	although	although	SCONJ
ftr-391	49	2	it	it	PRON
ftr-391	49	3	has	have	VERB
ftr-391	49	4	new	new	ADJ
ftr-391	49	5	methods	method	NOUN
ftr-391	49	6	,	,	PUNCT
ftr-391	49	7	such	such	ADJ
ftr-391	49	8	as	as	ADP
ftr-391	49	9	enhanced	enhanced	ADJ
ftr-391	49	10	cooperation	cooperation	NOUN
ftr-391	49	11	,	,	PUNCT
ftr-391	49	12	to	to	PART
ftr-391	49	13	achieve	achieve	VERB
ftr-391	49	14	its	its	PRON
ftr-391	49	15	goals	goal	NOUN
ftr-391	49	16	,	,	PUNCT
ftr-391	49	17	the	the	DET
ftr-391	49	18	commission	commission	NOUN
ftr-391	49	19	still	still	ADV
ftr-391	49	20	faces	face	VERB
ftr-391	49	21	tremendous	tremendous	ADJ
ftr-391	49	22	barriers	barrier	NOUN
ftr-391	49	23	to	to	ADP
ftr-391	49	24	reaching	reach	VERB
ftr-391	49	25	its	its	PRON
ftr-391	49	26	goals	goal	NOUN
ftr-391	49	27	.	.	PUNCT
ftr-391	50	1	it	it	PRON
ftr-391	50	2	must	must	AUX
ftr-391	50	3	achieve	achieve	VERB
ftr-391	50	4	a	a	DET
ftr-391	50	5	proper	proper	ADJ
ftr-391	50	6	balance	balance	NOUN
ftr-391	50	7	between	between	ADP
ftr-391	50	8	preserving	preserve	VERB
ftr-391	50	9	the	the	DET
ftr-391	50	10	sovereign	sovereign	ADJ
ftr-391	50	11	rights	right	NOUN
ftr-391	50	12	of	of	ADP
ftr-391	50	13	the	the	DET
ftr-391	50	14	individual	individual	ADJ
ftr-391	50	15	member	member	NOUN
ftr-391	50	16	states	state	NOUN
ftr-391	50	17	and	and	CCONJ
ftr-391	50	18	promoting	promote	VERB
ftr-391	50	19	the	the	DET
ftr-391	50	20	best	good	ADJ
ftr-391	50	21	interests	interest	NOUN
ftr-391	50	22	of	of	ADP
ftr-391	50	23	the	the	DET
ftr-391	50	24	european	european	PROPN
ftr-391	50	25	union	union	PROPN
ftr-391	50	26	as	as	ADP
ftr-391	50	27	a	a	DET
ftr-391	50	28	whole	whole	NOUN
ftr-391	50	29	.	.	PUNCT
ftr-391	51	1	overcoming	overcome	VERB
ftr-391	51	2	the	the	DET
ftr-391	51	3	political	political	ADJ
ftr-391	51	4	obstacles	obstacle	NOUN
ftr-391	51	5	may	may	AUX
ftr-391	51	6	prove	prove	VERB
ftr-391	51	7	more	more	ADV
ftr-391	51	8	difficult	difficult	ADJ
ftr-391	51	9	than	than	ADP
ftr-391	51	10	overcoming	overcome	VERB
ftr-391	51	11	the	the	DET
ftr-391	51	12	economic	economic	ADJ
ftr-391	51	13	obstacles	obstacle	NOUN
ftr-391	51	14	;	;	PUNCT
ftr-391	51	15	nevertheless	nevertheless	ADV
ftr-391	51	16	,	,	PUNCT
ftr-391	51	17	an	an	DET
ftr-391	51	18	analysis	analysis	NOUN
ftr-391	51	19	of	of	ADP
ftr-391	51	20	the	the	DET
ftr-391	51	21	political	political	ADJ
ftr-391	51	22	negotiations	negotiation	NOUN
ftr-391	51	23	and	and	CCONJ
ftr-391	51	24	compromises	compromise	VERB
ftr-391	51	25	necessary	necessary	ADJ
ftr-391	51	26	to	to	PART
ftr-391	51	27	achieve	achieve	VERB
ftr-391	51	28	eu	eu	PROPN
ftr-391	51	29	company	company	NOUN
ftr-391	51	30	tax	tax	NOUN
ftr-391	51	31	reform	reform	NOUN
ftr-391	51	32	are	be	AUX
ftr-391	51	33	beyond	beyond	ADP
ftr-391	51	34	the	the	DET
ftr-391	51	35	scope	scope	NOUN
ftr-391	51	36	of	of	ADP
ftr-391	51	37	this	this	DET
ftr-391	51	38	paper	paper	NOUN
ftr-391	51	39	.	.	PUNCT
ftr-391	52	1	a.	a.	NOUN
ftr-391	52	2	why	why	SCONJ
ftr-391	52	3	a	a	DET
ftr-391	52	4	common	common	ADJ
ftr-391	52	5	company	company	NOUN
ftr-391	52	6	tax	tax	NOUN
ftr-391	52	7	system	system	NOUN
ftr-391	52	8	for	for	ADP
ftr-391	52	9	the	the	DET
ftr-391	52	10	european	european	PROPN
ftr-391	52	11	union	union	PROPN
ftr-391	52	12	?	?	PUNCT
ftr-391	53	1	the	the	DET
ftr-391	53	2	european	european	PROPN
ftr-391	53	3	union	union	PROPN
ftr-391	53	4	is	be	AUX
ftr-391	53	5	now	now	ADV
ftr-391	53	6	composed	compose	VERB
ftr-391	53	7	of	of	ADP
ftr-391	53	8	27	27	NUM
ftr-391	53	9	member	member	NOUN
ftr-391	53	10	states	state	NOUN
ftr-391	53	11	that	that	PRON
ftr-391	53	12	have	have	AUX
ftr-391	53	13	jointly	jointly	ADV
ftr-391	53	14	decided	decide	VERB
ftr-391	53	15	to	to	PART
ftr-391	53	16	work	work	VERB
ftr-391	53	17	together	together	ADV
ftr-391	53	18	to	to	PART
ftr-391	53	19	"	"	PUNCT
ftr-391	53	20	lay	lay	VERB
ftr-391	53	21	the	the	DET
ftr-391	53	22	foundations	foundation	NOUN
ftr-391	53	23	of	of	ADP
ftr-391	53	24	an	an	DET
ftr-391	53	25	ever	ever	ADV
ftr-391	53	26	closer	close	ADJ
ftr-391	53	27	union	union	NOUN
ftr-391	53	28	among	among	ADP
ftr-391	53	29	the	the	DET
ftr-391	53	30	peoples	people	NOUN
ftr-391	53	31	of	of	ADP
ftr-391	53	32	europe	europe	PROPN
ftr-391	53	33	.	.	PUNCT
ftr-391	54	1	"5	"5	VERB
ftr-391	54	2	in	in	ADP
ftr-391	54	3	making	make	VERB
ftr-391	54	4	this	this	DET
ftr-391	54	5	commitment	commitment	NOUN
ftr-391	54	6	,	,	PUNCT
ftr-391	54	7	these	these	DET
ftr-391	54	8	sovereign	sovereign	ADJ
ftr-391	54	9	nations	nation	NOUN
ftr-391	54	10	have	have	AUX
ftr-391	54	11	undertaken	undertake	VERB
ftr-391	54	12	a	a	DET
ftr-391	54	13	monumental	monumental	ADJ
ftr-391	54	14	task	task	NOUN
ftr-391	54	15	to	to	PART
ftr-391	54	16	create	create	VERB
ftr-391	54	17	a	a	DET
ftr-391	54	18	common	common	ADJ
ftr-391	54	19	market	market	NOUN
ftr-391	54	20	together	together	ADV
ftr-391	54	21	,	,	PUNCT
ftr-391	54	22	united	unite	VERB
ftr-391	54	23	by	by	ADP
ftr-391	54	24	a	a	DET
ftr-391	54	25	desire	desire	NOUN
ftr-391	54	26	to	to	PART
ftr-391	54	27	expand	expand	VERB
ftr-391	54	28	economic	economic	ADJ
ftr-391	54	29	growth	growth	NOUN
ftr-391	54	30	and	and	CCONJ
ftr-391	54	31	employment	employment	NOUN
ftr-391	54	32	and	and	CCONJ
ftr-391	54	33	to	to	PART
ftr-391	54	34	enhance	enhance	VERB
ftr-391	54	35	the	the	DET
ftr-391	54	36	global	global	ADJ
ftr-391	54	37	competitiveness	competitiveness	NOUN
ftr-391	54	38	of	of	ADP
ftr-391	54	39	the	the	DET
ftr-391	54	40	european	european	PROPN
ftr-391	54	41	union	union	PROPN
ftr-391	54	42	.	.	PUNCT
ftr-391	55	1	the	the	DET
ftr-391	55	2	attractiveness	attractiveness	NOUN
ftr-391	55	3	of	of	ADP
ftr-391	55	4	the	the	DET
ftr-391	55	5	european	european	PROPN
ftr-391	55	6	union	union	PROPN
ftr-391	55	7	as	as	ADP
ftr-391	55	8	an	an	DET
ftr-391	55	9	economic	economic	ADJ
ftr-391	55	10	and	and	CCONJ
ftr-391	55	11	political	political	ADJ
ftr-391	55	12	union	union	NOUN
ftr-391	55	13	is	be	AUX
ftr-391	55	14	evident	evident	ADJ
ftr-391	55	15	its	its	PRON
ftr-391	55	16	membership	membership	NOUN
ftr-391	55	17	has	have	AUX
ftr-391	55	18	more	more	ADV
ftr-391	55	19	than	than	ADP
ftr-391	55	20	quadrupled	quadruple	VERB
ftr-391	55	21	since	since	SCONJ
ftr-391	55	22	its	its	PRON
ftr-391	55	23	founding	founding	NOUN
ftr-391	55	24	in	in	ADP
ftr-391	55	25	1957	1957	NUM
ftr-391	55	26	by	by	ADP
ftr-391	55	27	six	six	NUM
ftr-391	55	28	european	european	ADJ
ftr-391	55	29	countries	country	NOUN
ftr-391	55	30	,	,	PUNCT
ftr-391	55	31	belgium	belgium	PROPN
ftr-391	55	32	,	,	PUNCT
ftr-391	55	33	the	the	DET
ftr-391	55	34	netherlands	netherlands	PROPN
ftr-391	55	35	,	,	PUNCT
ftr-391	55	36	luxembourg	luxembourg	PROPN
ftr-391	55	37	,	,	PUNCT
ftr-391	55	38	france	france	PROPN
ftr-391	55	39	,	,	PUNCT
ftr-391	55	40	germany	germany	PROPN
ftr-391	55	41	,	,	PUNCT
ftr-391	55	42	and	and	CCONJ
ftr-391	55	43	italy	italy	PROPN
ftr-391	55	44	.	.	PUNCT
ftr-391	56	1	as	as	SCONJ
ftr-391	56	2	the	the	DET
ftr-391	56	3	eu	eu	PROPN
ftr-391	56	4	celebrates	celebrate	VERB
ftr-391	56	5	its	its	PRON
ftr-391	56	6	50th	50th	ADJ
ftr-391	56	7	anniversary	anniversary	NOUN
ftr-391	56	8	in	in	ADP
ftr-391	56	9	2007	2007	NUM
ftr-391	56	10	,	,	PUNCT
ftr-391	56	11	it	it	PRON
ftr-391	56	12	can	can	AUX
ftr-391	56	13	recognize	recognize	VERB
ftr-391	56	14	many	many	ADJ
ftr-391	56	15	achievements	achievement	NOUN
ftr-391	56	16	,	,	PUNCT
ftr-391	56	17	especially	especially	ADV
ftr-391	56	18	the	the	DET
ftr-391	56	19	lack	lack	NOUN
ftr-391	56	20	of	of	ADP
ftr-391	56	21	any	any	DET
ftr-391	56	22	military	military	ADJ
ftr-391	56	23	conflict	conflict	NOUN
ftr-391	56	24	among	among	ADP
ftr-391	56	25	the	the	DET
ftr-391	56	26	member	member	NOUN
ftr-391	56	27	states	state	NOUN
ftr-391	56	28	over	over	ADP
ftr-391	56	29	this	this	DET
ftr-391	56	30	period	period	NOUN
ftr-391	56	31	,	,	PUNCT
ftr-391	56	32	a	a	DET
ftr-391	56	33	peace	peace	NOUN
ftr-391	56	34	that	that	PRON
ftr-391	56	35	stands	stand	VERB
ftr-391	56	36	in	in	ADP
ftr-391	56	37	sharp	sharp	ADJ
ftr-391	56	38	contrast	contrast	NOUN
ftr-391	56	39	joann	joann	PROPN
ftr-391	56	40	martens	martens	PROPN
ftr-391	56	41	weiner	weiner	NOUN
ftr-391	56	42	,	,	PUNCT
ftr-391	56	43	using	use	VERB
ftr-391	56	44	the	the	DET
ftr-391	56	45	experience	experience	NOUN
ftr-391	56	46	in	in	ADP
ftr-391	56	47	the	the	DET
ftr-391	56	48	u.s	u.s	PROPN
ftr-391	56	49	.	.	PROPN
ftr-391	56	50	states	state	NOUN
ftr-391	56	51	to	to	PART
ftr-391	56	52	evaluate	evaluate	VERB
ftr-391	56	53	issues	issue	NOUN
ftr-391	56	54	in	in	ADP
ftr-391	56	55	implementing	implement	VERB
ftr-391	56	56	formula	formula	NOUN
ftr-391	56	57	apportionment	apportionment	NOUN
ftr-391	56	58	at	at	ADP
ftr-391	56	59	the	the	DET
ftr-391	56	60	international	international	ADJ
ftr-391	56	61	level	level	NOUN
ftr-391	56	62	,	,	PUNCT
ftr-391	56	63	ota	ota	PROPN
ftr-391	56	64	paper	paper	NOUN
ftr-391	56	65	83	83	NUM
ftr-391	56	66	,	,	PUNCT
ftr-391	56	67	office	office	NOUN
ftr-391	56	68	of	of	ADP
ftr-391	56	69	tax	tax	NOUN
ftr-391	56	70	analysis	analysis	NOUN
ftr-391	56	71	,	,	PUNCT
ftr-391	56	72	u.s	u.s	PROPN
ftr-391	56	73	.	.	PROPN
ftr-391	56	74	dep't	dep't	NOUN
ftr-391	56	75	of	of	ADP
ftr-391	56	76	the	the	DET
ftr-391	56	77	treas	treas	PROPN
ftr-391	56	78	.	.	PUNCT
ftr-391	57	1	(	(	PUNCT
ftr-391	57	2	apr	apr	PROPN
ftr-391	57	3	.	.	PROPN
ftr-391	57	4	,	,	PUNCT
ftr-391	57	5	1999	1999	NUM
ftr-391	57	6	)	)	PUNCT
ftr-391	57	7	.	.	PUNCT
ftr-391	58	1	for	for	ADP
ftr-391	58	2	an	an	DET
ftr-391	58	3	international	international	ADJ
ftr-391	58	4	view	view	NOUN
ftr-391	58	5	,	,	PUNCT
ftr-391	58	6	see	see	VERB
ftr-391	58	7	organization	organization	NOUN
ftr-391	58	8	for	for	ADP
ftr-391	58	9	economic	economic	ADJ
ftr-391	58	10	cooperation	cooperation	NOUN
ftr-391	58	11	and	and	CCONJ
ftr-391	58	12	development	development	NOUN
ftr-391	58	13	(	(	PUNCT
ftr-391	58	14	oecd	oecd	PROPN
ftr-391	58	15	)	)	PUNCT
ftr-391	58	16	,	,	PUNCT
ftr-391	58	17	transfer	transfer	VERB
ftr-391	58	18	pricing	pricing	NOUN
ftr-391	58	19	guidelines	guideline	NOUN
ftr-391	58	20	for	for	ADP
ftr-391	58	21	multinational	multinational	ADJ
ftr-391	58	22	enterprises	enterprise	NOUN
ftr-391	58	23	and	and	CCONJ
ftr-391	58	24	tax	tax	NOUN
ftr-391	58	25	administrations	administration	NOUN
ftr-391	58	26	(	(	PUNCT
ftr-391	58	27	1995	1995	NUM
ftr-391	58	28	)	)	PUNCT
ftr-391	59	1	[	[	X
ftr-391	59	2	herinafter	herinafter	X
ftr-391	59	3	guidelines	guideline	NOUN
ftr-391	59	4	]	]	PUNCT
ftr-391	59	5	.	.	PUNCT
ftr-391	60	1	4	4	X
ftr-391	60	2	.	.	X
ftr-391	60	3	for	for	ADP
ftr-391	60	4	a	a	DET
ftr-391	60	5	detailed	detailed	ADJ
ftr-391	60	6	analysis	analysis	NOUN
ftr-391	60	7	,	,	PUNCT
ftr-391	60	8	see	see	VERB
ftr-391	60	9	joann	joann	PROPN
ftr-391	60	10	martens	martens	PROPN
ftr-391	60	11	weiner	weiner	NOUN
ftr-391	60	12	,	,	PUNCT
ftr-391	60	13	formulary	formulary	ADJ
ftr-391	60	14	apportionment	apportionment	NOUN
ftr-391	60	15	and	and	CCONJ
ftr-391	60	16	group	group	NOUN
ftr-391	60	17	taxation	taxation	NOUN
ftr-391	60	18	in	in	ADP
ftr-391	60	19	the	the	DET
ftr-391	60	20	european	european	PROPN
ftr-391	60	21	union	union	PROPN
ftr-391	60	22	:	:	PUNCT
ftr-391	60	23	insights	insight	NOUN
ftr-391	60	24	from	from	ADP
ftr-391	60	25	the	the	DET
ftr-391	60	26	united	united	PROPN
ftr-391	60	27	states	states	PROPN
ftr-391	60	28	and	and	CCONJ
ftr-391	60	29	canada	canada	PROPN
ftr-391	60	30	,	,	PUNCT
ftr-391	60	31	(	(	PUNCT
ftr-391	60	32	european	european	PROPN
ftr-391	60	33	commission	commission	PROPN
ftr-391	60	34	,	,	PUNCT
ftr-391	60	35	taxation	taxation	NOUN
ftr-391	60	36	and	and	CCONJ
ftr-391	60	37	customs	customs	PROPN
ftr-391	60	38	union	union	NOUN
ftr-391	60	39	,	,	PUNCT
ftr-391	60	40	working	work	VERB
ftr-391	60	41	paperno	paperno	NOUN
ftr-391	60	42	.	.	PUNCT
ftr-391	61	1	8,2005	8,2005	NUM
ftr-391	61	2	)	)	PUNCT
ftr-391	61	3	available	available	ADJ
ftr-391	61	4	at	at	ADP
ftr-391	61	5	http://ec.europa.eu/taxationcustoms/taxation/gen	http://ec.europa.eu/taxationcustoms/taxation/gen	PROPN
ftr-391	61	6	info/	info/	NUM
ftr-391	61	7	economicanalysis	economicanalysis	NOUN
ftr-391	61	8	/	/	SYM
ftr-391	61	9	tax_papers	tax_paper	NOUN
ftr-391	61	10	/	/	SYM
ftr-391	61	11	indexen.htm	indexen.htm	X
ftr-391	61	12	(	(	PUNCT
ftr-391	61	13	follow	follow	VERB
ftr-391	61	14	'	'	PUNCT
ftr-391	61	15	taxation	taxation	NOUN
ftr-391	61	16	paper	paper	NOUN
ftr-391	61	17	no	no	DET
ftr-391	61	18	8	8	NUM
ftr-391	61	19	"	"	PUNCT
ftr-391	61	20	hyperlink	hyperlink	NOUN
ftr-391	61	21	)	)	PUNCT
ftr-391	61	22	.	.	PUNCT
ftr-391	62	1	5	5	X
ftr-391	62	2	.	.	X
ftr-391	62	3	see	see	VERB
ftr-391	62	4	treaty	treaty	NOUN
ftr-391	62	5	of	of	ADP
ftr-391	62	6	rome	rome	PROPN
ftr-391	62	7	pmbl	pmbl	NOUN
ftr-391	62	8	.	.	PUNCT
ftr-391	63	1	,	,	PUNCT
ftr-391	63	2	mar	mar	PROPN
ftr-391	63	3	.	.	PROPN
ftr-391	63	4	25	25	NUM
ftr-391	63	5	,	,	PUNCT
ftr-391	63	6	1957,298	1957,298	NUM
ftr-391	63	7	u.n.t.s	u.n.t.s	ADJ
ftr-391	63	8	.	.	PROPN
ftr-391	63	9	11	11	NUM
ftr-391	63	10	(	(	PUNCT
ftr-391	63	11	establishing	establish	VERB
ftr-391	63	12	the	the	DET
ftr-391	63	13	european	european	ADJ
ftr-391	63	14	economic	economic	ADJ
ftr-391	63	15	community	community	NOUN
ftr-391	63	16	)	)	PUNCT
ftr-391	63	17	.	.	PUNCT
ftr-391	64	1	the	the	DET
ftr-391	64	2	european	european	PROPN
ftr-391	64	3	economic	economic	ADJ
ftr-391	64	4	community	community	NOUN
ftr-391	64	5	(	(	PUNCT
ftr-391	64	6	eec	eec	PROPN
ftr-391	64	7	)	)	PUNCT
ftr-391	64	8	is	be	AUX
ftr-391	64	9	now	now	ADV
ftr-391	64	10	known	know	VERB
ftr-391	64	11	as	as	ADP
ftr-391	64	12	the	the	DET
ftr-391	64	13	european	european	PROPN
ftr-391	64	14	union	union	PROPN
ftr-391	64	15	while	while	SCONJ
ftr-391	64	16	the	the	DET
ftr-391	64	17	treaty	treaty	NOUN
ftr-391	64	18	,	,	PUNCT
ftr-391	64	19	which	which	PRON
ftr-391	64	20	since	since	SCONJ
ftr-391	64	21	2002	2002	NUM
ftr-391	64	22	is	be	AUX
ftr-391	64	23	the	the	DET
ftr-391	64	24	consolidated	consolidated	ADJ
ftr-391	64	25	version	version	NOUN
ftr-391	64	26	of	of	ADP
ftr-391	64	27	the	the	DET
ftr-391	64	28	treaty	treaty	NOUN
ftr-391	64	29	establishing	establish	VERB
ftr-391	64	30	the	the	DET
ftr-391	64	31	european	european	PROPN
ftr-391	64	32	community	community	NOUN
ftr-391	64	33	,	,	PUNCT
ftr-391	64	34	is	be	AUX
ftr-391	64	35	known	know	VERB
ftr-391	64	36	as	as	ADP
ftr-391	64	37	the	the	DET
ftr-391	64	38	european	european	PROPN
ftr-391	64	39	community	community	NOUN
ftr-391	64	40	,	,	PUNCT
ftr-391	64	41	or	or	CCONJ
ftr-391	64	42	ec	ec	PROPN
ftr-391	64	43	,	,	PUNCT
ftr-391	64	44	treaty	treaty	NOUN
ftr-391	64	45	.	.	PUNCT
ftr-391	65	1	for	for	ADP
ftr-391	65	2	details	detail	NOUN
ftr-391	65	3	on	on	ADP
ftr-391	65	4	the	the	DET
ftr-391	65	5	treaty	treaty	NOUN
ftr-391	65	6	,	,	PUNCT
ftr-391	65	7	see	see	VERB
ftr-391	65	8	ruth	ruth	PROPN
ftr-391	65	9	mason	mason	PROPN
ftr-391	65	10	,	,	PUNCT
ftr-391	65	11	primer	primer	NOUN
ftr-391	65	12	on	on	ADP
ftr-391	65	13	direct	direct	ADJ
ftr-391	65	14	taxation	taxation	NOUN
ftr-391	65	15	in	in	ADP
ftr-391	65	16	the	the	DET
ftr-391	65	17	european	european	PROPN
ftr-391	65	18	union	union	PROPN
ftr-391	65	19	(	(	PUNCT
ftr-391	65	20	2005	2005	NUM
ftr-391	65	21	)	)	PUNCT
ftr-391	65	22	.	.	PUNCT
ftr-391	66	1	florida	florida	PROPN
ftr-391	66	2	tax	tax	PROPN
ftr-391	66	3	review	review	NOUN
ftr-391	66	4	[	[	X
ftr-391	66	5	vol	vol	NOUN
ftr-391	66	6	8:7	8:7	NUM
ftr-391	66	7	2007	2007	NUM
ftr-391	66	8	]	]	PUNCT
ftr-391	66	9	practical	practical	ADJ
ftr-391	66	10	aspects	aspect	NOUN
ftr-391	66	11	of	of	ADP
ftr-391	66	12	implementing	implement	VERB
ftr-391	66	13	formulary	formulary	ADJ
ftr-391	66	14	apportionment	apportionment	NOUN
ftr-391	66	15	633	633	NUM
ftr-391	66	16	to	to	ADP
ftr-391	66	17	the	the	DET
ftr-391	66	18	two	two	NUM
ftr-391	66	19	world	world	NOUN
ftr-391	66	20	wars	war	NOUN
ftr-391	66	21	fought	fight	VERB
ftr-391	66	22	largely	largely	ADV
ftr-391	66	23	in	in	ADP
ftr-391	66	24	europe	europe	PROPN
ftr-391	66	25	during	during	ADP
ftr-391	66	26	the	the	DET
ftr-391	66	27	fifty	fifty	NUM
ftr-391	66	28	years	year	NOUN
ftr-391	66	29	before	before	SCONJ
ftr-391	66	30	the	the	DET
ftr-391	66	31	european	european	PROPN
ftr-391	66	32	community	community	NOUN
ftr-391	66	33	existed	exist	VERB
ftr-391	66	34	.	.	PUNCT
ftr-391	67	1	the	the	DET
ftr-391	67	2	eu	eu	PROPN
ftr-391	67	3	also	also	ADV
ftr-391	67	4	shows	show	VERB
ftr-391	67	5	tremendous	tremendous	ADJ
ftr-391	67	6	achievements	achievement	NOUN
ftr-391	67	7	in	in	ADP
ftr-391	67	8	the	the	DET
ftr-391	67	9	economic	economic	ADJ
ftr-391	67	10	arena	arena	NOUN
ftr-391	67	11	.	.	PUNCT
ftr-391	68	1	the	the	DET
ftr-391	68	2	member	member	NOUN
ftr-391	68	3	states	state	NOUN
ftr-391	68	4	have	have	AUX
ftr-391	68	5	eliminated	eliminate	VERB
ftr-391	68	6	internal	internal	ADJ
ftr-391	68	7	tariffs	tariff	NOUN
ftr-391	68	8	,	,	PUNCT
ftr-391	68	9	many	many	ADJ
ftr-391	68	10	have	have	AUX
ftr-391	68	11	adopted	adopt	VERB
ftr-391	68	12	the	the	DET
ftr-391	68	13	euro	euro	NOUN
ftr-391	68	14	as	as	ADP
ftr-391	68	15	the	the	DET
ftr-391	68	16	common	common	ADJ
ftr-391	68	17	currency	currency	NOUN
ftr-391	68	18	,	,	PUNCT
ftr-391	68	19	all	all	PRON
ftr-391	68	20	have	have	AUX
ftr-391	68	21	adopted	adopt	VERB
ftr-391	68	22	generally	generally	ADV
ftr-391	68	23	common	common	ADJ
ftr-391	68	24	consumption	consumption	NOUN
ftr-391	68	25	tax	tax	NOUN
ftr-391	68	26	rules	rule	NOUN
ftr-391	68	27	,	,	PUNCT
ftr-391	68	28	and	and	CCONJ
ftr-391	68	29	they	they	PRON
ftr-391	68	30	are	be	AUX
ftr-391	68	31	working	work	VERB
ftr-391	68	32	together	together	ADV
ftr-391	68	33	to	to	PART
ftr-391	68	34	create	create	VERB
ftr-391	68	35	a	a	DET
ftr-391	68	36	single	single	ADJ
ftr-391	68	37	market	market	NOUN
ftr-391	68	38	among	among	ADP
ftr-391	68	39	the	the	DET
ftr-391	68	40	member	member	NOUN
ftr-391	68	41	states	state	NOUN
ftr-391	68	42	.	.	PUNCT
ftr-391	69	1	despite	despite	SCONJ
ftr-391	69	2	these	these	DET
ftr-391	69	3	achievements	achievement	NOUN
ftr-391	69	4	,	,	PUNCT
ftr-391	69	5	the	the	DET
ftr-391	69	6	eu	eu	PROPN
ftr-391	69	7	has	have	AUX
ftr-391	69	8	made	make	VERB
ftr-391	69	9	only	only	ADJ
ftr-391	69	10	minor	minor	ADJ
ftr-391	69	11	progress	progress	NOUN
ftr-391	69	12	in	in	ADP
ftr-391	69	13	eliminating	eliminate	VERB
ftr-391	69	14	the	the	DET
ftr-391	69	15	direct	direct	ADJ
ftr-391	69	16	tax	tax	NOUN
ftr-391	69	17	obstacles	obstacle	NOUN
ftr-391	69	18	that	that	PRON
ftr-391	69	19	eu	eu	PROPN
ftr-391	69	20	multinationals	multinational	NOUN
ftr-391	69	21	encounter	encounter	VERB
ftr-391	69	22	when	when	SCONJ
ftr-391	69	23	expanding	expand	VERB
ftr-391	69	24	into	into	ADP
ftr-391	69	25	another	another	DET
ftr-391	69	26	eu	eu	PROPN
ftr-391	69	27	member	member	NOUN
ftr-391	69	28	states	state	NOUN
ftr-391	69	29	.	.	PUNCT
ftr-391	70	1	the	the	DET
ftr-391	70	2	most	most	ADV
ftr-391	70	3	important	important	ADJ
ftr-391	70	4	achievements	achievement	NOUN
ftr-391	70	5	occurred	occur	VERB
ftr-391	70	6	in	in	ADP
ftr-391	70	7	1990	1990	NUM
ftr-391	70	8	with	with	ADP
ftr-391	70	9	the	the	DET
ftr-391	70	10	parent	parent	NOUN
ftr-391	70	11	-	-	PUNCT
ftr-391	70	12	subsidiary	subsidiary	NOUN
ftr-391	70	13	directive,6	directive,6	VERB
ftr-391	70	14	the	the	DET
ftr-391	70	15	mergers	merger	NOUN
ftr-391	70	16	directive,7	directive,7	NOUN
ftr-391	70	17	and	and	CCONJ
ftr-391	70	18	the	the	DET
ftr-391	70	19	arbitration	arbitration	NOUN
ftr-391	70	20	convention	convention	NOUN
ftr-391	70	21	the	the	DET
ftr-391	70	22	commission	commission	PROPN
ftr-391	70	23	,	,	PUNCT
ftr-391	70	24	however	however	ADV
ftr-391	70	25	,	,	PUNCT
ftr-391	70	26	has	have	AUX
ftr-391	70	27	not	not	PART
ftr-391	70	28	been	be	AUX
ftr-391	70	29	able	able	ADJ
ftr-391	70	30	to	to	PART
ftr-391	70	31	bring	bring	VERB
ftr-391	70	32	about	about	ADP
ftr-391	70	33	a	a	DET
ftr-391	70	34	common	common	ADJ
ftr-391	70	35	eu	eu	PROPN
ftr-391	70	36	company	company	NOUN
ftr-391	70	37	tax	tax	NOUN
ftr-391	70	38	system	system	NOUN
ftr-391	70	39	.	.	PUNCT
ftr-391	71	1	the	the	DET
ftr-391	71	2	existence	existence	NOUN
ftr-391	71	3	of	of	ADP
ftr-391	71	4	a	a	DET
ftr-391	71	5	different	different	ADJ
ftr-391	71	6	company	company	NOUN
ftr-391	71	7	tax	tax	NOUN
ftr-391	71	8	system	system	NOUN
ftr-391	71	9	in	in	ADP
ftr-391	71	10	each	each	DET
ftr-391	71	11	member	member	NOUN
ftr-391	71	12	states	state	NOUN
ftr-391	71	13	is	be	AUX
ftr-391	71	14	a	a	DET
ftr-391	71	15	key	key	ADJ
ftr-391	71	16	source	source	NOUN
ftr-391	71	17	of	of	ADP
ftr-391	71	18	the	the	DET
ftr-391	71	19	barriers	barrier	NOUN
ftr-391	71	20	to	to	ADP
ftr-391	71	21	cross	cross	ADJ
ftr-391	71	22	-	-	ADJ
ftr-391	71	23	border	border	ADJ
ftr-391	71	24	business	business	NOUN
ftr-391	71	25	expansion	expansion	NOUN
ftr-391	71	26	.	.	PUNCT
ftr-391	72	1	it	it	PRON
ftr-391	72	2	is	be	AUX
ftr-391	72	3	the	the	DET
ftr-391	72	4	variation	variation	NOUN
ftr-391	72	5	in	in	ADP
ftr-391	72	6	tax	tax	NOUN
ftr-391	72	7	rules	rule	NOUN
ftr-391	72	8	,	,	PUNCT
ftr-391	72	9	not	not	PART
ftr-391	72	10	the	the	DET
ftr-391	72	11	variation	variation	NOUN
ftr-391	72	12	in	in	ADP
ftr-391	72	13	tax	tax	NOUN
ftr-391	72	14	rates	rate	NOUN
ftr-391	72	15	,	,	PUNCT
ftr-391	72	16	that	that	PRON
ftr-391	72	17	creates	create	VERB
ftr-391	72	18	the	the	DET
ftr-391	72	19	cross	cross	ADJ
ftr-391	72	20	-	-	ADJ
ftr-391	72	21	border	border	ADJ
ftr-391	72	22	tax	tax	NOUN
ftr-391	72	23	obstacles	obstacle	NOUN
ftr-391	72	24	in	in	ADP
ftr-391	72	25	the	the	DET
ftr-391	72	26	european	european	PROPN
ftr-391	72	27	union	union	PROPN
ftr-391	72	28	.	.	PUNCT
ftr-391	73	1	complying	comply	VERB
ftr-391	73	2	with	with	ADP
ftr-391	73	3	different	different	ADJ
ftr-391	73	4	rules	rule	NOUN
ftr-391	73	5	in	in	ADP
ftr-391	73	6	each	each	DET
ftr-391	73	7	member	member	NOUN
ftr-391	73	8	states	state	NOUN
ftr-391	73	9	imposes	impose	VERB
ftr-391	73	10	high	high	ADJ
ftr-391	73	11	compliance	compliance	NOUN
ftr-391	73	12	costs	cost	NOUN
ftr-391	73	13	and	and	CCONJ
ftr-391	73	14	creates	create	VERB
ftr-391	73	15	a	a	DET
ftr-391	73	16	barrier	barrier	NOUN
ftr-391	73	17	to	to	ADP
ftr-391	73	18	cross	cross	ADJ
ftr-391	73	19	-	-	ADJ
ftr-391	73	20	border	border	ADJ
ftr-391	73	21	economic	economic	ADJ
ftr-391	73	22	activity	activity	NOUN
ftr-391	73	23	.	.	PUNCT
ftr-391	74	1	b.	b.	PROPN
ftr-391	74	2	pressures	pressure	NOUN
ftr-391	74	3	for	for	ADP
ftr-391	74	4	company	company	NOUN
ftr-391	74	5	tax	tax	NOUN
ftr-391	74	6	reform	reform	NOUN
ftr-391	74	7	the	the	DET
ftr-391	74	8	eu	eu	PROPN
ftr-391	74	9	member	member	PROPN
ftr-391	74	10	states	state	NOUN
ftr-391	74	11	are	be	AUX
ftr-391	74	12	not	not	PART
ftr-391	74	13	moving	move	VERB
ftr-391	74	14	with	with	ADP
ftr-391	74	15	complete	complete	ADJ
ftr-391	74	16	independence	independence	NOUN
ftr-391	74	17	toward	toward	ADP
ftr-391	74	18	company	company	NOUN
ftr-391	74	19	tax	tax	NOUN
ftr-391	74	20	reform	reform	NOUN
ftr-391	74	21	.	.	PUNCT
ftr-391	75	1	the	the	DET
ftr-391	75	2	main	main	ADJ
ftr-391	75	3	pressures	pressure	NOUN
ftr-391	75	4	to	to	PART
ftr-391	75	5	make	make	VERB
ftr-391	75	6	their	their	PRON
ftr-391	75	7	national	national	ADJ
ftr-391	75	8	tax	tax	NOUN
ftr-391	75	9	systems	system	NOUN
ftr-391	75	10	compatible	compatible	ADJ
ftr-391	75	11	with	with	ADP
ftr-391	75	12	the	the	DET
ftr-391	75	13	internal	internal	ADJ
ftr-391	75	14	market	market	NOUN
ftr-391	75	15	come	come	VERB
ftr-391	75	16	from	from	ADP
ftr-391	75	17	two	two	NUM
ftr-391	75	18	sources	source	NOUN
ftr-391	75	19	:	:	PUNCT
ftr-391	75	20	in	in	ADP
ftr-391	75	21	specific	specific	ADJ
ftr-391	75	22	,	,	PUNCT
ftr-391	75	23	from	from	ADP
ftr-391	75	24	the	the	DET
ftr-391	75	25	european	european	PROPN
ftr-391	75	26	court	court	PROPN
ftr-391	75	27	of	of	ADP
ftr-391	75	28	justice	justice	PROPN
ftr-391	75	29	and	and	CCONJ
ftr-391	75	30	the	the	DET
ftr-391	75	31	tax	tax	NOUN
ftr-391	75	32	competition	competition	NOUN
ftr-391	75	33	from	from	ADP
ftr-391	75	34	the	the	DET
ftr-391	75	35	dozen	dozen	NOUN
ftr-391	75	36	newer	new	ADJ
ftr-391	75	37	member	member	NOUN
ftr-391	75	38	states	state	NOUN
ftr-391	75	39	and	and	CCONJ
ftr-391	75	40	,	,	PUNCT
ftr-391	75	41	in	in	ADP
ftr-391	75	42	general	general	ADJ
ftr-391	75	43	,	,	PUNCT
ftr-391	75	44	from	from	ADP
ftr-391	75	45	globalization	globalization	NOUN
ftr-391	75	46	.	.	PUNCT
ftr-391	76	1	1	1	X
ftr-391	76	2	.	.	X
ftr-391	76	3	the	the	DET
ftr-391	76	4	european	european	PROPN
ftr-391	76	5	court	court	PROPN
ftr-391	76	6	of	of	ADP
ftr-391	76	7	justice	justice	NOUN
ftr-391	76	8	in	in	ADP
ftr-391	76	9	more	more	ADJ
ftr-391	76	10	than	than	ADP
ftr-391	76	11	a	a	DET
ftr-391	76	12	hundred	hundred	NUM
ftr-391	76	13	cases	case	NOUN
ftr-391	76	14	dealing	deal	VERB
ftr-391	76	15	with	with	ADP
ftr-391	76	16	direct	direct	ADJ
ftr-391	76	17	taxation	taxation	NOUN
ftr-391	76	18	,	,	PUNCT
ftr-391	76	19	the	the	DET
ftr-391	76	20	european	european	PROPN
ftr-391	76	21	court	court	PROPN
ftr-391	76	22	of	of	ADP
ftr-391	76	23	justice	justice	PROPN
ftr-391	76	24	has	have	AUX
ftr-391	76	25	routinely	routinely	ADV
ftr-391	76	26	found	find	VERB
ftr-391	76	27	that	that	SCONJ
ftr-391	76	28	numerous	numerous	ADJ
ftr-391	76	29	long	long	ADV
ftr-391	76	30	-	-	PUNCT
ftr-391	76	31	standing	stand	VERB
ftr-391	76	32	international	international	ADJ
ftr-391	76	33	tax	tax	NOUN
ftr-391	76	34	rules	rule	NOUN
ftr-391	76	35	in	in	ADP
ftr-391	76	36	the	the	DET
ftr-391	76	37	member	member	NOUN
ftr-391	76	38	states	state	NOUN
ftr-391	76	39	were	be	AUX
ftr-391	76	40	inconsistent	inconsistent	ADJ
ftr-391	76	41	with	with	ADP
ftr-391	76	42	a	a	DET
ftr-391	76	43	single	single	ADJ
ftr-391	76	44	market	market	NOUN
ftr-391	76	45	.	.	PUNCT
ftr-391	77	1	these	these	DET
ftr-391	77	2	decisions	decision	NOUN
ftr-391	77	3	began	begin	VERB
ftr-391	77	4	with	with	ADP
ftr-391	77	5	the	the	DET
ftr-391	77	6	1986	1986	NUM
ftr-391	77	7	avoir	avoir	NOUN
ftr-391	77	8	fiscal	fiscal	ADJ
ftr-391	77	9	case	case	NOUN
ftr-391	77	10	concerning	concern	VERB
ftr-391	77	11	the	the	DET
ftr-391	77	12	french	french	ADJ
ftr-391	77	13	dividend	dividend	NOUN
ftr-391	77	14	imputation	imputation	NOUN
ftr-391	77	15	system	system	NOUN
ftr-391	77	16	and	and	CCONJ
ftr-391	77	17	continue	continue	VERB
ftr-391	77	18	through	through	ADP
ftr-391	77	19	cases	case	NOUN
ftr-391	77	20	concerning	concern	VERB
ftr-391	77	21	relief	relief	NOUN
ftr-391	77	22	from	from	ADP
ftr-391	77	23	double	double	ADJ
ftr-391	77	24	taxation	taxation	NOUN
ftr-391	77	25	of	of	ADP
ftr-391	77	26	dividends	dividend	NOUN
ftr-391	77	27	,	,	PUNCT
ftr-391	77	28	thin	thin	ADJ
ftr-391	77	29	capitalization	capitalization	NOUN
ftr-391	77	30	rules	rule	NOUN
ftr-391	77	31	,	,	PUNCT
ftr-391	77	32	controlled	control	VERB
ftr-391	77	33	foreign	foreign	ADJ
ftr-391	77	34	6	6	NUM
ftr-391	77	35	.	.	PUNCT
ftr-391	77	36	council	council	NOUN
ftr-391	77	37	directive	directive	NOUN
ftr-391	77	38	90/443	90/443	NUM
ftr-391	77	39	(	(	PUNCT
ftr-391	77	40	eec	eec	PROPN
ftr-391	77	41	)	)	PUNCT
ftr-391	77	42	.	.	PUNCT
ftr-391	78	1	7	7	X
ftr-391	78	2	.	.	X
ftr-391	78	3	council	council	NOUN
ftr-391	78	4	directive	directive	NOUN
ftr-391	78	5	90/435	90/435	NUM
ftr-391	78	6	(	(	PUNCT
ftr-391	78	7	eec	eec	PROPN
ftr-391	78	8	)	)	PUNCT
ftr-391	78	9	.	.	PUNCT
ftr-391	79	1	8	8	X
ftr-391	79	2	.	.	X
ftr-391	79	3	see	see	VERB
ftr-391	79	4	the	the	DET
ftr-391	79	5	convention	convention	NOUN
ftr-391	79	6	on	on	ADP
ftr-391	79	7	the	the	DET
ftr-391	79	8	elimination	elimination	NOUN
ftr-391	79	9	of	of	ADP
ftr-391	79	10	double	double	ADJ
ftr-391	79	11	taxation	taxation	NOUN
ftr-391	79	12	in	in	ADP
ftr-391	79	13	connection	connection	NOUN
ftr-391	79	14	with	with	ADP
ftr-391	79	15	the	the	DET
ftr-391	79	16	adjustment	adjustment	NOUN
ftr-391	79	17	of	of	ADP
ftr-391	79	18	profits	profit	NOUN
ftr-391	79	19	of	of	ADP
ftr-391	79	20	associated	associated	ADJ
ftr-391	79	21	enterprises	enterprise	NOUN
ftr-391	79	22	,	,	PUNCT
ftr-391	79	23	council	council	NOUN
ftr-391	79	24	directive	directive	NOUN
ftr-391	79	25	90/436	90/436	NUM
ftr-391	79	26	(	(	PUNCT
ftr-391	79	27	eec	eec	PROPN
ftr-391	79	28	)	)	PUNCT
ftr-391	79	29	.	.	PUNCT
ftr-391	80	1	florida	florida	PROPN
ftr-391	80	2	tax	tax	PROPN
ftr-391	80	3	review	review	NOUN
ftr-391	80	4	corporation	corporation	NOUN
ftr-391	80	5	rules	rule	NOUN
ftr-391	80	6	,	,	PUNCT
ftr-391	80	7	exit	exit	NOUN
ftr-391	80	8	taxes	taxis	NOUN
ftr-391	80	9	,	,	PUNCT
ftr-391	80	10	and	and	CCONJ
ftr-391	80	11	limits	limit	NOUN
ftr-391	80	12	on	on	ADP
ftr-391	80	13	cross	cross	ADJ
ftr-391	80	14	-	-	ADJ
ftr-391	80	15	border	border	ADJ
ftr-391	80	16	loss	loss	NOUN
ftr-391	80	17	deductions	deduction	NOUN
ftr-391	80	18	,	,	PUNCT
ftr-391	80	19	among	among	ADP
ftr-391	80	20	others.9	others.9	ADJ
ftr-391	80	21	table	table	NOUN
ftr-391	80	22	1	1	NUM
ftr-391	80	23	lists	list	NOUN
ftr-391	80	24	selected	select	VERB
ftr-391	80	25	ecj	ecj	NOUN
ftr-391	80	26	cases	case	NOUN
ftr-391	80	27	in	in	ADP
ftr-391	80	28	the	the	DET
ftr-391	80	29	direct	direct	ADJ
ftr-391	80	30	tax	tax	NOUN
ftr-391	80	31	area	area	NOUN
ftr-391	80	32	.	.	PUNCT
ftr-391	81	1	table	table	NOUN
ftr-391	81	2	1	1	NUM
ftr-391	81	3	selected	select	VERB
ftr-391	81	4	european	european	ADJ
ftr-391	81	5	court	court	PROPN
ftr-391	81	6	of	of	ADP
ftr-391	81	7	justice	justice	PROPN
ftr-391	81	8	direct	direct	ADJ
ftr-391	81	9	tax	tax	NOUN
ftr-391	81	10	cases	case	NOUN
ftr-391	81	11	year	year	NOUN
ftr-391	81	12	case	case	NOUN
ftr-391	81	13	name	name	NOUN
ftr-391	81	14	issue	issue	NOUN
ftr-391	81	15	1986	1986	NUM
ftr-391	81	16	c-270/83	c-270/83	NOUN
ftr-391	81	17	2000	2000	NUM
ftr-391	81	18	c-35/98	c-35/98	PROPN
ftr-391	81	19	2000	2000	NUM
ftr-391	81	20	c-141/99	c-141/99	PROPN
ftr-391	81	21	2001	2001	NUM
ftr-391	81	22	c-397/98	c-397/98	VERB
ftr-391	81	23	c-410/98	c-410/98	PROPN
ftr-391	81	24	2002	2002	NUM
ftr-391	81	25	c-324/00	c-324/00	VERB
ftr-391	81	26	2003	2003	NUM
ftr-391	81	27	c-168/01	c-168/01	NOUN
ftr-391	81	28	2004	2004	NUM
ftr-391	81	29	c-315/02	c-315/02	PROPN
ftr-391	81	30	2004	2004	NUM
ftr-391	81	31	c-9/02	c-9/02	NOUN
ftr-391	81	32	2004	2004	NUM
ftr-391	81	33	c-319/02	c-319/02	PROPN
ftr-391	81	34	2005	2005	NUM
ftr-391	81	35	c-446/03	c-446/03	PROPN
ftr-391	81	36	2006	2006	NUM
ftr-391	81	37	c196/04	c196/04	PROPN
ftr-391	81	38	2006	2006	NUM
ftr-391	81	39	2007	2007	NUM
ftr-391	81	40	2007	2007	NUM
ftr-391	81	41	2007	2007	NUM
ftr-391	81	42	c170/05	c170/05	PROPN
ftr-391	81	43	c-292/04	c-292/04	PROPN
ftr-391	81	44	c-231/05	c-231/05	PROPN
ftr-391	81	45	c-34704	c-34704	ADP
ftr-391	81	46	2007	2007	NUM
ftr-391	81	47	c-157/05	c-157/05	PROPN
ftr-391	81	48	2007	2007	NUM
ftr-391	81	49	c-492/04	c-492/04	PROPN
ftr-391	81	50	commission	commission	PROPN
ftr-391	81	51	v.	v.	ADP
ftr-391	81	52	france	france	PROPN
ftr-391	81	53	(	(	PUNCT
ftr-391	81	54	avoir	avoir	PROPN
ftr-391	81	55	fiscal	fiscal	ADJ
ftr-391	81	56	)	)	PUNCT
ftr-391	81	57	verkooijen	verkooijen	NOUN
ftr-391	81	58	amid	amid	ADP
ftr-391	81	59	metallgesellschaft	metallgesellschaft	NOUN
ftr-391	81	60	.	.	PUNCT
ftr-391	82	1	hoechst	hoechst	ADJ
ftr-391	82	2	lankhorst	lankhorst	ADJ
ftr-391	82	3	-	-	PUNCT
ftr-391	82	4	hohorst	hohorst	NOUN
ftr-391	82	5	bosal	bosal	PROPN
ftr-391	82	6	holding	holding	NOUN
ftr-391	82	7	bv	bv	PROPN
ftr-391	82	8	lenz	lenz	PROPN
ftr-391	82	9	hughes	hughes	PROPN
ftr-391	82	10	de	de	PROPN
ftr-391	82	11	lasteyrie	lasteyrie	PROPN
ftr-391	82	12	du	du	PROPN
ftr-391	82	13	saillant	saillant	PROPN
ftr-391	82	14	manninen	manninen	PROPN
ftr-391	82	15	marks	marks	PROPN
ftr-391	82	16	&	&	CCONJ
ftr-391	82	17	spencer	spencer	PROPN
ftr-391	82	18	cadbury	cadbury	PROPN
ftr-391	82	19	schweppes	schweppes	PROPN
ftr-391	82	20	denkavit	denkavit	PROPN
ftr-391	83	1	meilicke	meilicke	PROPN
ftr-391	83	2	oy	oy	PROPN
ftr-391	83	3	aa	aa	PROPN
ftr-391	83	4	rewe	rewe	PROPN
ftr-391	83	5	zentralfinanz	zentralfinanz	PROPN
ftr-391	83	6	holbck	holbck	VERB
ftr-391	83	7	lasertec	lasertec	ADJ
ftr-391	83	8	imputation	imputation	NOUN
ftr-391	83	9	tax	tax	NOUN
ftr-391	83	10	credit	credit	NOUN
ftr-391	83	11	dividend	dividend	NOUN
ftr-391	83	12	exemption	exemption	NOUN
ftr-391	83	13	cross	cross	NOUN
ftr-391	83	14	border	border	NOUN
ftr-391	83	15	losses	loss	NOUN
ftr-391	83	16	taxation	taxation	NOUN
ftr-391	83	17	of	of	ADP
ftr-391	83	18	group	group	NOUN
ftr-391	83	19	income	income	NOUN
ftr-391	83	20	;	;	PUNCT
ftr-391	83	21	advance	advance	NOUN
ftr-391	83	22	corporation	corporation	NOUN
ftr-391	83	23	tax	tax	PROPN
ftr-391	83	24	thin	thin	ADJ
ftr-391	83	25	capitalization	capitalization	NOUN
ftr-391	83	26	participation	participation	NOUN
ftr-391	83	27	exemption	exemption	NOUN
ftr-391	83	28	;	;	PUNCT
ftr-391	83	29	parentisubsidiary	parentisubsidiary	ADJ
ftr-391	83	30	directive	directive	NOUN
ftr-391	83	31	inbound	inbound	ADJ
ftr-391	83	32	foreign	foreign	ADJ
ftr-391	83	33	dividends	dividend	NOUN
ftr-391	83	34	exit	exit	NOUN
ftr-391	83	35	tax	tax	NOUN
ftr-391	83	36	cross	cross	ADJ
ftr-391	83	37	-	-	ADJ
ftr-391	83	38	border	border	ADJ
ftr-391	83	39	dividend	dividend	NOUN
ftr-391	83	40	imputation	imputation	NOUN
ftr-391	83	41	credit	credit	NOUN
ftr-391	83	42	group	group	NOUN
ftr-391	83	43	relief	relief	NOUN
ftr-391	83	44	;	;	PUNCT
ftr-391	83	45	cross	cross	ADJ
ftr-391	83	46	-	-	ADJ
ftr-391	83	47	border	border	ADJ
ftr-391	83	48	loss	loss	NOUN
ftr-391	83	49	compensation	compensation	NOUN
ftr-391	83	50	anti	anti	ADJ
ftr-391	83	51	-	-	ADJ
ftr-391	83	52	deferral	deferral	ADJ
ftr-391	83	53	and	and	CCONJ
ftr-391	83	54	controlled	control	VERB
ftr-391	83	55	foreign	foreign	ADJ
ftr-391	83	56	corporation	corporation	NOUN
ftr-391	83	57	regimes	regime	NOUN
ftr-391	83	58	dividend	dividend	VERB
ftr-391	83	59	withholding	withholding	NOUN
ftr-391	83	60	tax	tax	NOUN
ftr-391	83	61	tax	tax	NOUN
ftr-391	83	62	credits	credit	NOUN
ftr-391	83	63	for	for	ADP
ftr-391	83	64	dividends	dividend	NOUN
ftr-391	83	65	group	group	NOUN
ftr-391	83	66	contributions	contribution	NOUN
ftr-391	83	67	write	write	NOUN
ftr-391	83	68	-	-	PUNCT
ftr-391	83	69	downs	down	NOUN
ftr-391	83	70	on	on	ADP
ftr-391	83	71	foreign	foreign	ADJ
ftr-391	83	72	participations	participation	NOUN
ftr-391	83	73	third	third	ADJ
ftr-391	83	74	country	country	NOUN
ftr-391	83	75	dividend	dividend	NOUN
ftr-391	83	76	payments	payment	NOUN
ftr-391	83	77	thin	thin	ADJ
ftr-391	83	78	capitalization	capitalization	NOUN
ftr-391	83	79	and	and	CCONJ
ftr-391	83	80	noneu	noneu	PROPN
ftr-391	83	81	countries	country	NOUN
ftr-391	83	82	source	source	NOUN
ftr-391	83	83	:	:	PUNCT
ftr-391	83	84	european	european	PROPN
ftr-391	83	85	commission	commission	PROPN
ftr-391	83	86	broadly	broadly	ADV
ftr-391	83	87	speaking	speak	VERB
ftr-391	83	88	,	,	PUNCT
ftr-391	83	89	the	the	DET
ftr-391	83	90	ecj	ecj	NOUN
ftr-391	83	91	has	have	VERB
ftr-391	83	92	such	such	DET
ftr-391	83	93	a	a	DET
ftr-391	83	94	strong	strong	ADJ
ftr-391	83	95	influence	influence	NOUN
ftr-391	83	96	on	on	ADP
ftr-391	83	97	eu	eu	PROPN
ftr-391	83	98	company	company	NOUN
ftr-391	83	99	tax	tax	NOUN
ftr-391	83	100	rules	rule	NOUN
ftr-391	83	101	because	because	SCONJ
ftr-391	83	102	it	it	PRON
ftr-391	83	103	takes	take	VERB
ftr-391	83	104	a	a	DET
ftr-391	83	105	different	different	ADJ
ftr-391	83	106	view	view	NOUN
ftr-391	83	107	of	of	ADP
ftr-391	83	108	company	company	NOUN
ftr-391	83	109	tax	tax	NOUN
ftr-391	83	110	policy	policy	NOUN
ftr-391	83	111	than	than	SCONJ
ftr-391	83	112	do	do	VERB
ftr-391	83	113	the	the	DET
ftr-391	83	114	individual	individual	ADJ
ftr-391	83	115	member	member	NOUN
ftr-391	83	116	states	state	NOUN
ftr-391	83	117	.	.	PUNCT
ftr-391	84	1	the	the	DET
ftr-391	84	2	ecj	ecj	PROPN
ftr-391	84	3	's	's	PART
ftr-391	84	4	goal	goal	NOUN
ftr-391	84	5	is	be	AUX
ftr-391	84	6	to	to	PART
ftr-391	84	7	create	create	VERB
ftr-391	84	8	a	a	DET
ftr-391	84	9	seamless	seamless	ADJ
ftr-391	84	10	"	"	PUNCT
ftr-391	84	11	internal	internal	ADJ
ftr-391	84	12	union	union	NOUN
ftr-391	84	13	"	"	PUNCT
ftr-391	84	14	where	where	SCONJ
ftr-391	84	15	companies	company	NOUN
ftr-391	84	16	are	be	AUX
ftr-391	84	17	able	able	ADJ
ftr-391	84	18	to	to	PART
ftr-391	84	19	invest	invest	VERB
ftr-391	84	20	in	in	ADP
ftr-391	84	21	any	any	DET
ftr-391	84	22	member	member	NOUN
ftr-391	84	23	states	state	NOUN
ftr-391	84	24	within	within	ADP
ftr-391	84	25	the	the	DET
ftr-391	84	26	european	european	PROPN
ftr-391	84	27	union	union	PROPN
ftr-391	84	28	without	without	ADP
ftr-391	84	29	facing	face	VERB
ftr-391	84	30	discriminatory	discriminatory	ADJ
ftr-391	84	31	taxation	taxation	NOUN
ftr-391	84	32	when	when	SCONJ
ftr-391	84	33	they	they	PRON
ftr-391	84	34	do	do	VERB
ftr-391	84	35	so	so	ADV
ftr-391	84	36	.	.	PUNCT
ftr-391	85	1	9	9	X
ftr-391	85	2	.	.	X
ftr-391	85	3	for	for	ADP
ftr-391	85	4	a	a	DET
ftr-391	85	5	discussion	discussion	NOUN
ftr-391	85	6	of	of	ADP
ftr-391	85	7	these	these	DET
ftr-391	85	8	cases	case	NOUN
ftr-391	85	9	,	,	PUNCT
ftr-391	85	10	see	see	VERB
ftr-391	85	11	michael	michael	PROPN
ftr-391	85	12	j.	j.	PROPN
ftr-391	85	13	graetz	graetz	PROPN
ftr-391	85	14	and	and	CCONJ
ftr-391	85	15	alvin	alvin	PROPN
ftr-391	85	16	c.	c.	PROPN
ftr-391	85	17	warren	warren	PROPN
ftr-391	85	18	,	,	PUNCT
ftr-391	85	19	jr	jr	PROPN
ftr-391	85	20	.	.	PROPN
ftr-391	85	21	,	,	PUNCT
ftr-391	85	22	income	income	NOUN
ftr-391	85	23	tax	tax	NOUN
ftr-391	85	24	discrimination	discrimination	NOUN
ftr-391	85	25	and	and	CCONJ
ftr-391	85	26	the	the	DET
ftr-391	85	27	political	political	ADJ
ftr-391	85	28	and	and	CCONJ
ftr-391	85	29	economic	economic	ADJ
ftr-391	85	30	integration	integration	NOUN
ftr-391	85	31	of	of	ADP
ftr-391	85	32	europe	europe	PROPN
ftr-391	85	33	,	,	PUNCT
ftr-391	85	34	115	115	NUM
ftr-391	85	35	yale	yale	PROPN
ftr-391	85	36	l.j	l.j	PROPN
ftr-391	85	37	.	.	PROPN
ftr-391	85	38	1186	1186	NUM
ftr-391	85	39	(	(	PUNCT
ftr-391	85	40	2006	2006	NUM
ftr-391	85	41	)	)	PUNCT
ftr-391	85	42	.	.	PUNCT
ftr-391	86	1	[	[	X
ftr-391	86	2	viol	viol	NOUN
ftr-391	86	3	.	.	PUNCT
ftr-391	87	1	8:7	8:7	NUM
ftr-391	87	2	2007	2007	NUM
ftr-391	87	3	]	]	PUNCT
ftr-391	87	4	practical	practical	ADJ
ftr-391	87	5	aspects	aspect	NOUN
ftr-391	87	6	of	of	ADP
ftr-391	87	7	implementing	implement	VERB
ftr-391	87	8	formulary	formulary	ADJ
ftr-391	87	9	apportionment	apportionment	NOUN
ftr-391	87	10	635	635	NUM
ftr-391	87	11	the	the	DET
ftr-391	87	12	member	member	NOUN
ftr-391	87	13	states	state	NOUN
ftr-391	87	14	,	,	PUNCT
ftr-391	87	15	however	however	ADV
ftr-391	87	16	,	,	PUNCT
ftr-391	87	17	often	often	ADV
ftr-391	87	18	enact	enact	VERB
ftr-391	87	19	policies	policy	NOUN
ftr-391	87	20	that	that	PRON
ftr-391	87	21	protect	protect	VERB
ftr-391	87	22	their	their	PRON
ftr-391	87	23	national	national	ADJ
ftr-391	87	24	tax	tax	NOUN
ftr-391	87	25	bases	basis	NOUN
ftr-391	87	26	,	,	PUNCT
ftr-391	87	27	sometimes	sometimes	ADV
ftr-391	87	28	in	in	ADP
ftr-391	87	29	a	a	DET
ftr-391	87	30	discriminatory	discriminatory	ADJ
ftr-391	87	31	fashion	fashion	NOUN
ftr-391	87	32	.	.	PUNCT
ftr-391	88	1	as	as	SCONJ
ftr-391	88	2	o'shea	o'shea	PROPN
ftr-391	88	3	has	have	AUX
ftr-391	88	4	commented	comment	VERB
ftr-391	88	5	,	,	PUNCT
ftr-391	88	6	"	"	PUNCT
ftr-391	88	7	what	what	PRON
ftr-391	88	8	is	be	AUX
ftr-391	88	9	'	'	PUNCT
ftr-391	88	10	tax	tax	NOUN
ftr-391	88	11	avoidance	avoidance	NOUN
ftr-391	88	12	'	'	PUNCT
ftr-391	88	13	from	from	ADP
ftr-391	88	14	one	one	NUM
ftr-391	88	15	member	member	NOUN
ftr-391	88	16	state	state	NOUN
ftr-391	88	17	's	's	PART
ftr-391	88	18	perspective	perspective	NOUN
ftr-391	88	19	is	be	AUX
ftr-391	88	20	simply	simply	ADV
ftr-391	88	21	an	an	DET
ftr-391	88	22	exercise	exercise	NOUN
ftr-391	88	23	of	of	ADP
ftr-391	88	24	the	the	DET
ftr-391	88	25	freedoms	freedom	NOUN
ftr-391	88	26	from	from	ADP
ftr-391	88	27	another	another	DET
ftr-391	88	28	state	state	NOUN
ftr-391	88	29	's	's	PART
ftr-391	88	30	point	point	NOUN
ftr-391	88	31	of	of	ADP
ftr-391	88	32	view	view	NOUN
ftr-391	88	33	.	.	PUNCT
ftr-391	89	1	"	"	PUNCT
ftr-391	89	2	'	'	PUNCT
ftr-391	89	3	"	"	PUNCT
ftr-391	89	4	in	in	ADP
ftr-391	89	5	striving	strive	VERB
ftr-391	89	6	to	to	PART
ftr-391	89	7	create	create	VERB
ftr-391	89	8	a	a	DET
ftr-391	89	9	seamless	seamless	ADJ
ftr-391	89	10	internal	internal	ADJ
ftr-391	89	11	union	union	NOUN
ftr-391	89	12	,	,	PUNCT
ftr-391	89	13	the	the	DET
ftr-391	89	14	ecj	ecj	NOUN
ftr-391	89	15	has	have	AUX
ftr-391	89	16	repeatedly	repeatedly	ADV
ftr-391	89	17	struck	strike	VERB
ftr-391	89	18	down	down	ADP
ftr-391	89	19	member	member	NOUN
ftr-391	89	20	states	state	NOUN
ftr-391	89	21	tax	tax	NOUN
ftr-391	89	22	measures	measure	NOUN
ftr-391	89	23	that	that	PRON
ftr-391	89	24	,	,	PUNCT
ftr-391	89	25	to	to	ADP
ftr-391	89	26	varying	vary	VERB
ftr-391	89	27	degrees	degree	NOUN
ftr-391	89	28	,	,	PUNCT
ftr-391	89	29	favor	favor	VERB
ftr-391	89	30	domestic	domestic	ADJ
ftr-391	89	31	companies	company	NOUN
ftr-391	89	32	or	or	CCONJ
ftr-391	89	33	domestic	domestic	ADJ
ftr-391	89	34	investment	investment	NOUN
ftr-391	89	35	over	over	ADP
ftr-391	89	36	foreign	foreign	ADJ
ftr-391	89	37	companies	company	NOUN
ftr-391	89	38	or	or	CCONJ
ftr-391	89	39	foreign	foreign	ADJ
ftr-391	89	40	investment	investment	NOUN
ftr-391	89	41	.	.	PUNCT
ftr-391	90	1	the	the	DET
ftr-391	90	2	ecj	ecj	PROPN
ftr-391	90	3	has	have	AUX
ftr-391	90	4	found	find	VERB
ftr-391	90	5	numerous	numerous	ADJ
ftr-391	90	6	national	national	ADJ
ftr-391	90	7	tax	tax	NOUN
ftr-391	90	8	provisions	provision	NOUN
ftr-391	90	9	that	that	PRON
ftr-391	90	10	violate	violate	VERB
ftr-391	90	11	the	the	DET
ftr-391	90	12	fundamental	fundamental	ADJ
ftr-391	90	13	freedoms	freedom	NOUN
ftr-391	90	14	the	the	DET
ftr-391	90	15	freedom	freedom	NOUN
ftr-391	90	16	of	of	ADP
ftr-391	90	17	movement	movement	NOUN
ftr-391	90	18	for	for	ADP
ftr-391	90	19	goods	good	NOUN
ftr-391	90	20	,	,	PUNCT
ftr-391	90	21	persons	person	NOUN
ftr-391	90	22	,	,	PUNCT
ftr-391	90	23	services	service	NOUN
ftr-391	90	24	,	,	PUNCT
ftr-391	90	25	and	and	CCONJ
ftr-391	90	26	capital	capital	NOUN
ftr-391	90	27	,	,	PUNCT
ftr-391	90	28	and	and	CCONJ
ftr-391	90	29	the	the	DET
ftr-391	90	30	freedom	freedom	NOUN
ftr-391	90	31	of	of	ADP
ftr-391	90	32	establishment	establishment	NOUN
ftr-391	90	33	guaranteed	guarantee	VERB
ftr-391	90	34	in	in	ADP
ftr-391	90	35	the	the	DET
ftr-391	90	36	eu	eu	PROPN
ftr-391	90	37	treaty	treaty	NOUN
ftr-391	90	38	.	.	PUNCT
ftr-391	91	1	it	it	PRON
ftr-391	91	2	was	be	AUX
ftr-391	91	3	not	not	PART
ftr-391	91	4	until	until	ADP
ftr-391	91	5	the	the	DET
ftr-391	91	6	marks	mark	NOUN
ftr-391	91	7	and	and	CCONJ
ftr-391	91	8	spencer	spencer	PROPN
ftr-391	91	9	case	case	NOUN
ftr-391	91	10	in	in	ADP
ftr-391	91	11	2005	2005	NUM
ftr-391	91	12	,	,	PUNCT
ftr-391	91	13	"	"	PUNCT
ftr-391	91	14	however	however	ADV
ftr-391	91	15	,	,	PUNCT
ftr-391	91	16	that	that	SCONJ
ftr-391	91	17	the	the	DET
ftr-391	91	18	court	court	NOUN
ftr-391	91	19	seemed	seem	VERB
ftr-391	91	20	to	to	PART
ftr-391	91	21	accept	accept	VERB
ftr-391	91	22	that	that	SCONJ
ftr-391	91	23	although	although	SCONJ
ftr-391	91	24	certain	certain	ADJ
ftr-391	91	25	features	feature	NOUN
ftr-391	91	26	of	of	ADP
ftr-391	91	27	national	national	ADJ
ftr-391	91	28	tax	tax	NOUN
ftr-391	91	29	systems	system	NOUN
ftr-391	91	30	might	might	AUX
ftr-391	91	31	not	not	PART
ftr-391	91	32	be	be	AUX
ftr-391	91	33	entirely	entirely	ADV
ftr-391	91	34	consistent	consistent	ADJ
ftr-391	91	35	with	with	ADP
ftr-391	91	36	the	the	DET
ftr-391	91	37	internal	internal	ADJ
ftr-391	91	38	market	market	NOUN
ftr-391	91	39	,	,	PUNCT
ftr-391	91	40	they	they	PRON
ftr-391	91	41	could	could	AUX
ftr-391	91	42	,	,	PUNCT
ftr-391	91	43	nevertheless	nevertheless	ADV
ftr-391	91	44	,	,	PUNCT
ftr-391	91	45	be	be	AUX
ftr-391	91	46	acceptable	acceptable	ADJ
ftr-391	91	47	for	for	ADP
ftr-391	91	48	other	other	ADJ
ftr-391	91	49	reasons	reason	NOUN
ftr-391	91	50	,	,	PUNCT
ftr-391	91	51	such	such	ADJ
ftr-391	91	52	as	as	ADP
ftr-391	91	53	maintaining	maintain	VERB
ftr-391	91	54	the	the	DET
ftr-391	91	55	internal	internal	ADJ
ftr-391	91	56	consistency	consistency	NOUN
ftr-391	91	57	of	of	ADP
ftr-391	91	58	the	the	DET
ftr-391	91	59	tax	tax	NOUN
ftr-391	91	60	system	system	NOUN
ftr-391	91	61	and	and	CCONJ
ftr-391	91	62	preventing	prevent	VERB
ftr-391	91	63	tax	tax	NOUN
ftr-391	91	64	avoidance	avoidance	NOUN
ftr-391	91	65	.	.	PUNCT
ftr-391	92	1	the	the	DET
ftr-391	92	2	ecj	ecj	PROPN
ftr-391	92	3	walks	walk	VERB
ftr-391	92	4	a	a	DET
ftr-391	92	5	fine	fine	ADJ
ftr-391	92	6	line	line	NOUN
ftr-391	92	7	between	between	ADP
ftr-391	92	8	accepting	accept	VERB
ftr-391	92	9	member	member	NOUN
ftr-391	92	10	states	state	NOUN
ftr-391	92	11	tax	tax	NOUN
ftr-391	92	12	policies	policy	NOUN
ftr-391	92	13	that	that	PRON
ftr-391	92	14	pursue	pursue	VERB
ftr-391	92	15	national	national	ADJ
ftr-391	92	16	interests	interest	NOUN
ftr-391	92	17	while	while	SCONJ
ftr-391	92	18	also	also	ADV
ftr-391	92	19	insisting	insist	VERB
ftr-391	92	20	that	that	SCONJ
ftr-391	92	21	member	member	NOUN
ftr-391	92	22	states	state	NOUN
ftr-391	92	23	apply	apply	VERB
ftr-391	92	24	policies	policy	NOUN
ftr-391	92	25	consistent	consistent	ADJ
ftr-391	92	26	with	with	ADP
ftr-391	92	27	the	the	DET
ftr-391	92	28	single	single	ADJ
ftr-391	92	29	market	market	NOUN
ftr-391	92	30	.	.	PUNCT
ftr-391	93	1	marks	mark	NOUN
ftr-391	93	2	andspencer	andspencer	ADV
ftr-391	93	3	addressed	address	VERB
ftr-391	93	4	the	the	DET
ftr-391	93	5	united	united	PROPN
ftr-391	93	6	kingdom	kingdom	PROPN
ftr-391	93	7	's	's	PART
ftr-391	93	8	system	system	NOUN
ftr-391	93	9	of	of	ADP
ftr-391	93	10	group	group	NOUN
ftr-391	93	11	relief	relief	NOUN
ftr-391	93	12	and	and	CCONJ
ftr-391	93	13	cross	cross	ADJ
ftr-391	93	14	-	-	ADJ
ftr-391	93	15	border	border	ADJ
ftr-391	93	16	loss	loss	NOUN
ftr-391	93	17	compensation	compensation	NOUN
ftr-391	93	18	.	.	PUNCT
ftr-391	94	1	the	the	DET
ftr-391	94	2	uk	uk	PROPN
ftr-391	94	3	government	government	NOUN
ftr-391	94	4	argued	argue	VERB
ftr-391	94	5	that	that	SCONJ
ftr-391	94	6	since	since	SCONJ
ftr-391	94	7	it	it	PRON
ftr-391	94	8	had	have	AUX
ftr-391	94	9	not	not	PART
ftr-391	94	10	taxed	tax	VERB
ftr-391	94	11	the	the	DET
ftr-391	94	12	foreign	foreign	ADJ
ftr-391	94	13	subsidiaries	subsidiary	NOUN
ftr-391	94	14	'	'	PART
ftr-391	94	15	profits	profit	NOUN
ftr-391	94	16	when	when	SCONJ
ftr-391	94	17	earned	earn	VERB
ftr-391	94	18	,	,	PUNCT
ftr-391	94	19	it	it	PRON
ftr-391	94	20	was	be	AUX
ftr-391	94	21	not	not	PART
ftr-391	94	22	obligated	obligate	VERB
ftr-391	94	23	to	to	PART
ftr-391	94	24	allow	allow	VERB
ftr-391	94	25	marks	mark	NOUN
ftr-391	94	26	and	and	CCONJ
ftr-391	94	27	spencer	spencer	PROPN
ftr-391	94	28	to	to	PART
ftr-391	94	29	offset	offset	VERB
ftr-391	94	30	the	the	DET
ftr-391	94	31	losses	loss	NOUN
ftr-391	94	32	of	of	ADP
ftr-391	94	33	those	those	DET
ftr-391	94	34	foreign	foreign	ADJ
ftr-391	94	35	subsidiaries	subsidiary	NOUN
ftr-391	94	36	when	when	SCONJ
ftr-391	94	37	incurred	incur	VERB
ftr-391	94	38	.	.	PUNCT
ftr-391	95	1	however	however	ADV
ftr-391	95	2	,	,	PUNCT
ftr-391	95	3	marks	mark	NOUN
ftr-391	95	4	and	and	CCONJ
ftr-391	95	5	spencer	spencer	PROPN
ftr-391	95	6	claimed	claim	VERB
ftr-391	95	7	that	that	SCONJ
ftr-391	95	8	since	since	SCONJ
ftr-391	95	9	uk	uk	PROPN
ftr-391	95	10	law	law	NOUN
ftr-391	95	11	allowed	allow	VERB
ftr-391	95	12	it	it	PRON
ftr-391	95	13	to	to	PART
ftr-391	95	14	offset	offset	VERB
ftr-391	95	15	losses	loss	NOUN
ftr-391	95	16	from	from	ADP
ftr-391	95	17	its	its	PRON
ftr-391	95	18	uk	uk	PROPN
ftr-391	95	19	subsidiaries	subsidiary	NOUN
ftr-391	95	20	against	against	ADP
ftr-391	95	21	its	its	PRON
ftr-391	95	22	uk	uk	PROPN
ftr-391	95	23	profits	profit	NOUN
ftr-391	95	24	,	,	PUNCT
ftr-391	95	25	then	then	ADV
ftr-391	95	26	uk	uk	PROPN
ftr-391	95	27	law	law	NOUN
ftr-391	95	28	should	should	AUX
ftr-391	95	29	also	also	ADV
ftr-391	95	30	allow	allow	VERB
ftr-391	95	31	it	it	PRON
ftr-391	95	32	to	to	PART
ftr-391	95	33	offset	offset	VERB
ftr-391	95	34	losses	loss	NOUN
ftr-391	95	35	from	from	ADP
ftr-391	95	36	its	its	PRON
ftr-391	95	37	french	french	ADJ
ftr-391	95	38	,	,	PUNCT
ftr-391	95	39	german	german	ADJ
ftr-391	95	40	,	,	PUNCT
ftr-391	95	41	and	and	CCONJ
ftr-391	95	42	belgian	belgian	ADJ
ftr-391	95	43	subsidiaries	subsidiary	NOUN
ftr-391	95	44	against	against	ADP
ftr-391	95	45	its	its	PRON
ftr-391	95	46	uk	uk	PROPN
ftr-391	95	47	profits	profit	NOUN
ftr-391	95	48	.	.	PUNCT
ftr-391	96	1	the	the	DET
ftr-391	96	2	company	company	NOUN
ftr-391	96	3	argued	argue	VERB
ftr-391	96	4	that	that	SCONJ
ftr-391	96	5	the	the	DET
ftr-391	96	6	uk	uk	PROPN
ftr-391	96	7	government	government	NOUN
ftr-391	96	8	's	's	PART
ftr-391	96	9	failure	failure	NOUN
ftr-391	96	10	to	to	PART
ftr-391	96	11	extend	extend	VERB
ftr-391	96	12	the	the	DET
ftr-391	96	13	domestic	domestic	ADJ
ftr-391	96	14	group	group	NOUN
ftr-391	96	15	relief	relief	NOUN
ftr-391	96	16	scheme	scheme	NOUN
ftr-391	96	17	to	to	ADP
ftr-391	96	18	foreign	foreign	ADJ
ftr-391	96	19	operations	operation	NOUN
ftr-391	96	20	in	in	ADP
ftr-391	96	21	the	the	DET
ftr-391	96	22	eu	eu	PROPN
ftr-391	96	23	was	be	AUX
ftr-391	96	24	a	a	DET
ftr-391	96	25	prohibited	prohibit	VERB
ftr-391	96	26	discrimination	discrimination	NOUN
ftr-391	96	27	against	against	ADP
ftr-391	96	28	freedom	freedom	NOUN
ftr-391	96	29	of	of	ADP
ftr-391	96	30	establishment	establishment	NOUN
ftr-391	96	31	.	.	PUNCT
ftr-391	97	1	in	in	ADP
ftr-391	97	2	december	december	PROPN
ftr-391	97	3	2005	2005	NUM
ftr-391	97	4	,	,	PUNCT
ftr-391	97	5	the	the	DET
ftr-391	97	6	ecj	ecj	NOUN
ftr-391	97	7	ruled	rule	VERB
ftr-391	97	8	that	that	SCONJ
ftr-391	97	9	the	the	DET
ftr-391	97	10	united	united	ADJ
ftr-391	97	11	kingdom	kingdom	NOUN
ftr-391	97	12	was	be	AUX
ftr-391	97	13	not	not	PART
ftr-391	97	14	required	require	VERB
ftr-391	97	15	to	to	PART
ftr-391	97	16	extend	extend	VERB
ftr-391	97	17	its	its	PRON
ftr-391	97	18	cross	cross	ADJ
ftr-391	97	19	-	-	ADJ
ftr-391	97	20	border	border	ADJ
ftr-391	97	21	loss	loss	NOUN
ftr-391	97	22	offsetting	offset	VERB
ftr-391	97	23	system	system	NOUN
ftr-391	97	24	broadly	broadly	ADV
ftr-391	97	25	throughout	throughout	ADP
ftr-391	97	26	the	the	DET
ftr-391	97	27	european	european	PROPN
ftr-391	97	28	union	union	PROPN
ftr-391	97	29	.	.	PUNCT
ftr-391	98	1	in	in	ADP
ftr-391	98	2	this	this	DET
ftr-391	98	3	particular	particular	ADJ
ftr-391	98	4	case	case	NOUN
ftr-391	98	5	,	,	PUNCT
ftr-391	98	6	however	however	ADV
ftr-391	98	7	,	,	PUNCT
ftr-391	98	8	because	because	SCONJ
ftr-391	98	9	the	the	DET
ftr-391	98	10	company	company	NOUN
ftr-391	98	11	had	have	VERB
ftr-391	98	12	no	no	DET
ftr-391	98	13	other	other	ADJ
ftr-391	98	14	possibility	possibility	NOUN
ftr-391	98	15	to	to	PART
ftr-391	98	16	offset	offset	VERB
ftr-391	98	17	its	its	PRON
ftr-391	98	18	losses	loss	NOUN
ftr-391	98	19	the	the	DET
ftr-391	98	20	court	court	NOUN
ftr-391	98	21	required	require	VERB
ftr-391	98	22	the	the	DET
ftr-391	98	23	uk	uk	PROPN
ftr-391	98	24	to	to	PART
ftr-391	98	25	extend	extend	VERB
ftr-391	98	26	the	the	DET
ftr-391	98	27	group	group	NOUN
ftr-391	98	28	taxation	taxation	NOUN
ftr-391	98	29	scheme	scheme	NOUN
ftr-391	98	30	to	to	ADP
ftr-391	98	31	marks	mark	NOUN
ftr-391	98	32	and	and	CCONJ
ftr-391	98	33	spencer	spencer	NOUN
ftr-391	98	34	's	's	PART
ftr-391	98	35	foreign	foreign	ADJ
ftr-391	98	36	subsidiaries	subsidiary	NOUN
ftr-391	98	37	.	.	PUNCT
ftr-391	99	1	thus	thus	ADV
ftr-391	99	2	,	,	PUNCT
ftr-391	99	3	the	the	DET
ftr-391	99	4	ecj	ecj	NOUN
ftr-391	99	5	stopped	stop	VERB
ftr-391	99	6	short	short	ADV
ftr-391	99	7	of	of	ADP
ftr-391	99	8	requiring	require	VERB
ftr-391	99	9	the	the	DET
ftr-391	99	10	uk	uk	PROPN
ftr-391	99	11	to	to	PART
ftr-391	99	12	extend	extend	VERB
ftr-391	99	13	its	its	PRON
ftr-391	99	14	group	group	NOUN
ftr-391	99	15	relief	relief	NOUN
ftr-391	99	16	system	system	NOUN
ftr-391	99	17	throughout	throughout	ADP
ftr-391	99	18	the	the	DET
ftr-391	99	19	eu	eu	PROPN
ftr-391	99	20	.	.	PROPN
ftr-391	99	21	10	10	NUM
ftr-391	99	22	.	.	PUNCT
ftr-391	100	1	see	see	VERB
ftr-391	100	2	tom	tom	PROPN
ftr-391	100	3	o'shea	o'shea	PROPN
ftr-391	100	4	,	,	PUNCT
ftr-391	100	5	the	the	DET
ftr-391	100	6	uk	uk	PROPN
ftr-391	100	7	's	's	PART
ftr-391	100	8	cfc	cfc	NOUN
ftr-391	100	9	rules	rule	NOUN
ftr-391	100	10	and	and	CCONJ
ftr-391	100	11	the	the	DET
ftr-391	100	12	freedom	freedom	NOUN
ftr-391	100	13	of	of	ADP
ftr-391	100	14	establishment	establishment	NOUN
ftr-391	100	15	:	:	PUNCT
ftr-391	100	16	cadbury	cadbury	PROPN
ftr-391	100	17	schweppes	schweppes	PROPN
ftr-391	100	18	plc	plc	PROPN
ftr-391	100	19	and	and	CCONJ
ftr-391	100	20	its	its	PRON
ftr-391	100	21	ifsc	ifsc	PROPN
ftr-391	100	22	subsidiaries	subsidiary	NOUN
ftr-391	100	23	tax	tax	NOUN
ftr-391	100	24	avoidance	avoidance	NOUN
ftr-391	100	25	or	or	CCONJ
ftr-391	100	26	tax	tax	NOUN
ftr-391	100	27	mitigation	mitigation	NOUN
ftr-391	100	28	?	?	PUNCT
ftr-391	101	1	2007/1	2007/1	NUM
ftr-391	101	2	ec	ec	PROPN
ftr-391	101	3	tax	tax	NOUN
ftr-391	101	4	review	review	NOUN
ftr-391	101	5	13	13	NUM
ftr-391	101	6	(	(	PUNCT
ftr-391	101	7	2007	2007	NUM
ftr-391	101	8	)	)	PUNCT
ftr-391	101	9	available	available	ADJ
ftr-391	101	10	at	at	ADP
ftr-391	101	11	www.law.qmul.ac.uk/people/academic/	www.law.qmul.ac.uk/people/academic/	NOUN
ftr-391	101	12	docs	docs	PROPN
ftr-391	101	13	/	/	SYM
ftr-391	101	14	cadburyschweppes	cadburyschweppe	NOUN
ftr-391	101	15	ec	ec	PROPN
ftr-391	101	16	tax	tax	NOUN
ftr-391	101	17	review_2007_issuel.pdf	review_2007_issuel.pdf	NOUN
ftr-391	101	18	.	.	PUNCT
ftr-391	102	1	11	11	NUM
ftr-391	102	2	.	.	X
ftr-391	102	3	case	case	NOUN
ftr-391	102	4	c-446/03	c-446/03	PROPN
ftr-391	102	5	,	,	PUNCT
ftr-391	102	6	marks	mark	NOUN
ftr-391	102	7	and	and	CCONJ
ftr-391	102	8	spencer	spencer	PROPN
ftr-391	102	9	plc	plc	PROPN
ftr-391	102	10	v.	v.	PROPN
ftr-391	102	11	david	david	PROPN
ftr-391	102	12	halsey	halsey	PROPN
ftr-391	102	13	,	,	PUNCT
ftr-391	102	14	2005	2005	NUM
ftr-391	102	15	e.c.r	e.c.r	PROPN
ftr-391	102	16	.	.	PUNCT
ftr-391	102	17	i10837	i10837	NOUN
ftr-391	102	18	,	,	PUNCT
ftr-391	102	19	2005	2005	NUM
ftr-391	102	20	ecj	ecj	PROPN
ftr-391	102	21	celex	celex	PROPN
ftr-391	102	22	lexis	lexi	VERB
ftr-391	102	23	734	734	NUM
ftr-391	102	24	.	.	PUNCT
ftr-391	103	1	cadbury	cadbury	PROPN
ftr-391	103	2	schweppes12	schweppes12	NOUN
ftr-391	103	3	concerned	concern	VERB
ftr-391	103	4	the	the	DET
ftr-391	103	5	united	united	PROPN
ftr-391	103	6	kingdom	kingdom	PROPN
ftr-391	103	7	's	's	PART
ftr-391	103	8	controlled	control	VERB
ftr-391	103	9	foreign	foreign	ADJ
ftr-391	103	10	corporation	corporation	NOUN
ftr-391	103	11	legislation	legislation	NOUN
ftr-391	103	12	and	and	CCONJ
ftr-391	103	13	the	the	DET
ftr-391	103	14	general	general	ADJ
ftr-391	103	15	question	question	NOUN
ftr-391	103	16	of	of	ADP
ftr-391	103	17	whether	whether	SCONJ
ftr-391	103	18	member	member	NOUN
ftr-391	103	19	states	state	NOUN
ftr-391	103	20	may	may	AUX
ftr-391	103	21	apply	apply	VERB
ftr-391	103	22	their	their	PRON
ftr-391	103	23	anti	anti	ADJ
ftr-391	103	24	-	-	ADJ
ftr-391	103	25	abuse	abuse	ADJ
ftr-391	103	26	rules	rule	NOUN
ftr-391	103	27	broadly	broadly	ADV
ftr-391	103	28	or	or	CCONJ
ftr-391	103	29	whether	whether	SCONJ
ftr-391	103	30	they	they	PRON
ftr-391	103	31	must	must	AUX
ftr-391	103	32	limit	limit	VERB
ftr-391	103	33	them	they	PRON
ftr-391	103	34	to	to	ADP
ftr-391	103	35	so	so	ADV
ftr-391	103	36	-	-	PUNCT
ftr-391	103	37	called	call	VERB
ftr-391	103	38	"	"	PUNCT
ftr-391	103	39	artificial	artificial	ADJ
ftr-391	103	40	arrangements	arrangement	NOUN
ftr-391	103	41	.	.	PUNCT
ftr-391	104	1	"13	"13	PUNCT
ftr-391	105	1	the	the	DET
ftr-391	105	2	general	general	ADJ
ftr-391	105	3	purpose	purpose	NOUN
ftr-391	105	4	of	of	ADP
ftr-391	105	5	controlled	control	VERB
ftr-391	105	6	foreign	foreign	ADJ
ftr-391	105	7	corporation	corporation	NOUN
ftr-391	105	8	(	(	PUNCT
ftr-391	105	9	cfc	cfc	PROPN
ftr-391	105	10	)	)	PUNCT
ftr-391	105	11	legislation	legislation	NOUN
ftr-391	105	12	,	,	PUNCT
ftr-391	105	13	which	which	PRON
ftr-391	105	14	exists	exist	VERB
ftr-391	105	15	in	in	ADP
ftr-391	105	16	the	the	DET
ftr-391	105	17	uk	uk	PROPN
ftr-391	105	18	and	and	CCONJ
ftr-391	105	19	in	in	ADP
ftr-391	105	20	several	several	ADJ
ftr-391	105	21	other	other	ADJ
ftr-391	105	22	eu	eu	PROPN
ftr-391	105	23	member	member	NOUN
ftr-391	105	24	states	state	NOUN
ftr-391	105	25	as	as	ADV
ftr-391	105	26	well	well	ADV
ftr-391	105	27	as	as	ADP
ftr-391	105	28	in	in	ADP
ftr-391	105	29	the	the	DET
ftr-391	105	30	united	united	PROPN
ftr-391	105	31	states	states	PROPN
ftr-391	105	32	,	,	PUNCT
ftr-391	105	33	is	be	AUX
ftr-391	105	34	to	to	PART
ftr-391	105	35	prevent	prevent	VERB
ftr-391	105	36	abusive	abusive	ADJ
ftr-391	105	37	tax	tax	NOUN
ftr-391	105	38	avoidance	avoidance	NOUN
ftr-391	105	39	.	.	PUNCT
ftr-391	106	1	in	in	ADP
ftr-391	106	2	the	the	DET
ftr-391	106	3	united	united	ADJ
ftr-391	106	4	kingdom	kingdom	PROPN
ftr-391	106	5	,	,	PUNCT
ftr-391	106	6	subject	subject	ADJ
ftr-391	106	7	to	to	ADP
ftr-391	106	8	some	some	DET
ftr-391	106	9	exceptions	exception	NOUN
ftr-391	106	10	,	,	PUNCT
ftr-391	106	11	the	the	DET
ftr-391	106	12	cfc	cfc	PROPN
ftr-391	106	13	legislation	legislation	NOUN
ftr-391	106	14	applies	apply	VERB
ftr-391	106	15	where	where	SCONJ
ftr-391	106	16	the	the	DET
ftr-391	106	17	host	host	NOUN
ftr-391	106	18	country	country	NOUN
ftr-391	106	19	taxes	tax	VERB
ftr-391	106	20	the	the	DET
ftr-391	106	21	subsidiary	subsidiary	NOUN
ftr-391	106	22	's	's	PART
ftr-391	106	23	profits	profit	NOUN
ftr-391	106	24	at	at	ADP
ftr-391	106	25	a	a	DET
ftr-391	106	26	much	much	ADV
ftr-391	106	27	lower	low	ADJ
ftr-391	106	28	rate	rate	NOUN
ftr-391	106	29	than	than	SCONJ
ftr-391	106	30	they	they	PRON
ftr-391	106	31	would	would	AUX
ftr-391	106	32	be	be	AUX
ftr-391	106	33	taxed	tax	VERB
ftr-391	106	34	in	in	ADP
ftr-391	106	35	the	the	DET
ftr-391	106	36	united	united	ADJ
ftr-391	106	37	kingdom	kingdom	NOUN
ftr-391	106	38	.	.	PUNCT
ftr-391	107	1	under	under	ADP
ftr-391	107	2	uk	uk	PROPN
ftr-391	107	3	law	law	NOUN
ftr-391	107	4	,	,	PUNCT
ftr-391	107	5	uk	uk	PROPN
ftr-391	107	6	companies	company	NOUN
ftr-391	107	7	are	be	AUX
ftr-391	107	8	taxed	tax	VERB
ftr-391	107	9	on	on	ADP
ftr-391	107	10	their	their	PRON
ftr-391	107	11	worldwide	worldwide	ADJ
ftr-391	107	12	income	income	NOUN
ftr-391	107	13	,	,	PUNCT
ftr-391	107	14	but	but	CCONJ
ftr-391	107	15	income	income	NOUN
ftr-391	107	16	of	of	ADP
ftr-391	107	17	their	their	PRON
ftr-391	107	18	foreign	foreign	ADJ
ftr-391	107	19	subsidiaries	subsidiary	NOUN
ftr-391	107	20	is	be	AUX
ftr-391	107	21	subject	subject	ADJ
ftr-391	107	22	to	to	ADP
ftr-391	107	23	uk	uk	PROPN
ftr-391	107	24	tax	tax	NOUN
ftr-391	107	25	only	only	ADV
ftr-391	107	26	when	when	SCONJ
ftr-391	107	27	the	the	DET
ftr-391	107	28	income	income	NOUN
ftr-391	107	29	is	be	AUX
ftr-391	107	30	distributed	distribute	VERB
ftr-391	107	31	to	to	ADP
ftr-391	107	32	the	the	DET
ftr-391	107	33	uk	uk	PROPN
ftr-391	107	34	parent	parent	NOUN
ftr-391	107	35	.	.	PUNCT
ftr-391	108	1	however	however	ADV
ftr-391	108	2	,	,	PUNCT
ftr-391	108	3	subject	subject	ADJ
ftr-391	108	4	to	to	ADP
ftr-391	108	5	certain	certain	ADJ
ftr-391	108	6	exceptions	exception	NOUN
ftr-391	108	7	,	,	PUNCT
ftr-391	108	8	if	if	SCONJ
ftr-391	108	9	the	the	DET
ftr-391	108	10	foreign	foreign	ADJ
ftr-391	108	11	subsidiary	subsidiary	NOUN
ftr-391	108	12	is	be	AUX
ftr-391	108	13	subject	subject	ADJ
ftr-391	108	14	to	to	ADP
ftr-391	108	15	a	a	DET
ftr-391	108	16	rate	rate	NOUN
ftr-391	108	17	of	of	ADP
ftr-391	108	18	taxation	taxation	NOUN
ftr-391	108	19	that	that	PRON
ftr-391	108	20	is	be	AUX
ftr-391	108	21	less	less	ADJ
ftr-391	108	22	than	than	ADP
ftr-391	108	23	three	three	NUM
ftr-391	108	24	-	-	PUNCT
ftr-391	108	25	fourths	fourth	NOUN
ftr-391	108	26	of	of	ADP
ftr-391	108	27	the	the	DET
ftr-391	108	28	uk	uk	PROPN
ftr-391	108	29	tax	tax	NOUN
ftr-391	108	30	that	that	PRON
ftr-391	108	31	would	would	AUX
ftr-391	108	32	be	be	AUX
ftr-391	108	33	paid	pay	VERB
ftr-391	108	34	on	on	ADP
ftr-391	108	35	the	the	DET
ftr-391	108	36	foreign	foreign	ADJ
ftr-391	108	37	subsidiary	subsidiary	NOUN
ftr-391	108	38	's	's	PART
ftr-391	108	39	profits	profit	NOUN
ftr-391	108	40	computed	compute	VERB
ftr-391	108	41	under	under	ADP
ftr-391	108	42	uk	uk	PROPN
ftr-391	108	43	rules	rule	NOUN
ftr-391	108	44	,	,	PUNCT
ftr-391	108	45	the	the	DET
ftr-391	108	46	cfc	cfc	PROPN
ftr-391	108	47	rules	rule	NOUN
ftr-391	108	48	apply	apply	VERB
ftr-391	108	49	and	and	CCONJ
ftr-391	108	50	the	the	DET
ftr-391	108	51	uk	uk	PROPN
ftr-391	108	52	taxes	tax	VERB
ftr-391	108	53	currently	currently	ADV
ftr-391	108	54	such	such	ADJ
ftr-391	108	55	profits	profit	NOUN
ftr-391	108	56	at	at	ADP
ftr-391	108	57	the	the	DET
ftr-391	108	58	uk	uk	PROPN
ftr-391	108	59	rate	rate	NOUN
ftr-391	108	60	with	with	ADP
ftr-391	108	61	a	a	DET
ftr-391	108	62	tax	tax	NOUN
ftr-391	108	63	credit	credit	NOUN
ftr-391	108	64	offered	offer	VERB
ftr-391	108	65	for	for	ADP
ftr-391	108	66	foreign	foreign	ADJ
ftr-391	108	67	income	income	NOUN
ftr-391	108	68	taxes	taxis	NOUN
ftr-391	108	69	paid	pay	VERB
ftr-391	108	70	.	.	PUNCT
ftr-391	109	1	in	in	ADP
ftr-391	109	2	the	the	DET
ftr-391	109	3	relevant	relevant	ADJ
ftr-391	109	4	years	year	NOUN
ftr-391	109	5	,	,	PUNCT
ftr-391	109	6	cadbury	cadbury	PROPN
ftr-391	109	7	schweppes	schweppes	PROPN
ftr-391	109	8	'	'	PART
ftr-391	109	9	subsidiaries	subsidiary	NOUN
ftr-391	109	10	in	in	ADP
ftr-391	109	11	dublin	dublin	PROPN
ftr-391	109	12	were	be	AUX
ftr-391	109	13	subject	subject	ADJ
ftr-391	109	14	to	to	ADP
ftr-391	109	15	a	a	DET
ftr-391	109	16	10	10	NUM
ftr-391	109	17	%	%	NOUN
ftr-391	109	18	rate	rate	NOUN
ftr-391	109	19	of	of	ADP
ftr-391	109	20	tax	tax	NOUN
ftr-391	109	21	under	under	ADP
ftr-391	109	22	ireland	ireland	PROPN
ftr-391	109	23	's	's	PART
ftr-391	109	24	international	international	ADJ
ftr-391	109	25	financial	financial	ADJ
ftr-391	109	26	services	service	NOUN
ftr-391	109	27	centre	centre	NOUN
ftr-391	109	28	regime	regime	NOUN
ftr-391	109	29	while	while	SCONJ
ftr-391	109	30	the	the	DET
ftr-391	109	31	subsidiaries	subsidiary	NOUN
ftr-391	109	32	would	would	AUX
ftr-391	109	33	have	have	AUX
ftr-391	109	34	been	be	AUX
ftr-391	109	35	subject	subject	ADJ
ftr-391	109	36	to	to	ADP
ftr-391	109	37	a	a	DET
ftr-391	109	38	30	30	NUM
ftr-391	109	39	%	%	NOUN
ftr-391	109	40	rate	rate	NOUN
ftr-391	109	41	of	of	ADP
ftr-391	109	42	tax	tax	NOUN
ftr-391	109	43	had	have	AUX
ftr-391	109	44	they	they	PRON
ftr-391	109	45	been	be	AUX
ftr-391	109	46	located	locate	VERB
ftr-391	109	47	in	in	ADP
ftr-391	109	48	the	the	DET
ftr-391	109	49	united	united	ADJ
ftr-391	109	50	kingdom	kingdom	NOUN
ftr-391	109	51	.	.	PUNCT
ftr-391	110	1	4	4	NUM
ftr-391	110	2	this	this	DET
ftr-391	110	3	case	case	NOUN
ftr-391	110	4	attracted	attract	VERB
ftr-391	110	5	interest	interest	NOUN
ftr-391	110	6	from	from	ADP
ftr-391	110	7	several	several	ADJ
ftr-391	110	8	eu	eu	PROPN
ftr-391	110	9	member	member	NOUN
ftr-391	110	10	states	state	NOUN
ftr-391	110	11	,	,	PUNCT
ftr-391	110	12	including	include	VERB
ftr-391	110	13	belgium	belgium	PROPN
ftr-391	110	14	,	,	PUNCT
ftr-391	110	15	cyprus	cyprus	PROPN
ftr-391	110	16	,	,	PUNCT
ftr-391	110	17	denmark	denmark	PROPN
ftr-391	110	18	,	,	PUNCT
ftr-391	110	19	finland	finland	PROPN
ftr-391	110	20	,	,	PUNCT
ftr-391	110	21	france	france	PROPN
ftr-391	110	22	,	,	PUNCT
ftr-391	110	23	germany	germany	PROPN
ftr-391	110	24	,	,	PUNCT
ftr-391	110	25	ireland	ireland	PROPN
ftr-391	110	26	,	,	PUNCT
ftr-391	110	27	italy	italy	PROPN
ftr-391	110	28	,	,	PUNCT
ftr-391	110	29	portugal	portugal	PROPN
ftr-391	110	30	,	,	PUNCT
ftr-391	110	31	spain	spain	PROPN
ftr-391	110	32	,	,	PUNCT
ftr-391	110	33	sweden	sweden	PROPN
ftr-391	110	34	and	and	CCONJ
ftr-391	110	35	the	the	DET
ftr-391	110	36	united	united	ADJ
ftr-391	110	37	kingdom	kingdom	PROPN
ftr-391	110	38	.	.	PUNCT
ftr-391	111	1	belgium	belgium	PROPN
ftr-391	111	2	and	and	CCONJ
ftr-391	111	3	cyprus	cyprus	PROPN
ftr-391	111	4	were	be	AUX
ftr-391	111	5	the	the	DET
ftr-391	111	6	only	only	ADJ
ftr-391	111	7	eu	eu	PROPN
ftr-391	111	8	member	member	PROPN
ftr-391	111	9	states	state	NOUN
ftr-391	111	10	that	that	PRON
ftr-391	111	11	supported	support	VERB
ftr-391	111	12	cadbury	cadbury	PROPN
ftr-391	111	13	schweppes	schweppes	PROPN
ftr-391	111	14	in	in	ADP
ftr-391	111	15	its	its	PRON
ftr-391	111	16	position	position	NOUN
ftr-391	111	17	that	that	SCONJ
ftr-391	111	18	the	the	DET
ftr-391	111	19	uk	uk	PROPN
ftr-391	111	20	could	could	AUX
ftr-391	111	21	not	not	PART
ftr-391	111	22	broadly	broadly	ADV
ftr-391	111	23	apply	apply	VERB
ftr-391	111	24	its	its	PRON
ftr-391	111	25	anti	anti	ADJ
ftr-391	111	26	-	-	ADJ
ftr-391	111	27	abuse	abuse	ADJ
ftr-391	111	28	rules	rule	NOUN
ftr-391	111	29	.	.	PUNCT
ftr-391	112	1	the	the	DET
ftr-391	112	2	european	european	PROPN
ftr-391	112	3	commission	commission	PROPN
ftr-391	112	4	also	also	ADV
ftr-391	112	5	expressed	express	VERB
ftr-391	112	6	interest	interest	NOUN
ftr-391	112	7	,	,	PUNCT
ftr-391	112	8	arguing	argue	VERB
ftr-391	112	9	that	that	SCONJ
ftr-391	112	10	cross	cross	ADJ
ftr-391	112	11	-	-	ADJ
ftr-391	112	12	border	border	ADJ
ftr-391	112	13	investment	investment	NOUN
ftr-391	112	14	should	should	AUX
ftr-391	112	15	not	not	PART
ftr-391	112	16	be	be	AUX
ftr-391	112	17	viewed	view	VERB
ftr-391	112	18	as	as	ADP
ftr-391	112	19	having	have	VERB
ftr-391	112	20	an	an	DET
ftr-391	112	21	abusive	abusive	ADJ
ftr-391	112	22	motive	motive	NOUN
ftr-391	112	23	if	if	SCONJ
ftr-391	112	24	that	that	DET
ftr-391	112	25	investment	investment	NOUN
ftr-391	112	26	has	have	VERB
ftr-391	112	27	an	an	DET
ftr-391	112	28	economic	economic	ADJ
ftr-391	112	29	substance	substance	NOUN
ftr-391	112	30	.	.	PUNCT
ftr-391	113	1	the	the	DET
ftr-391	113	2	court	court	NOUN
ftr-391	113	3	ruled	rule	VERB
ftr-391	113	4	that	that	SCONJ
ftr-391	113	5	the	the	DET
ftr-391	113	6	uk	uk	PROPN
ftr-391	113	7	's	's	PART
ftr-391	113	8	cfc	cfc	NOUN
ftr-391	113	9	legislation	legislation	NOUN
ftr-391	113	10	has	have	VERB
ftr-391	113	11	a	a	DET
ftr-391	113	12	legitimate	legitimate	ADJ
ftr-391	113	13	public	public	ADJ
ftr-391	113	14	purpose	purpose	NOUN
ftr-391	113	15	to	to	PART
ftr-391	113	16	prevent	prevent	VERB
ftr-391	113	17	tax	tax	NOUN
ftr-391	113	18	avoidance	avoidance	NOUN
ftr-391	113	19	;	;	PUNCT
ftr-391	113	20	nevertheless	nevertheless	ADV
ftr-391	113	21	,	,	PUNCT
ftr-391	113	22	it	it	PRON
ftr-391	113	23	is	be	AUX
ftr-391	113	24	valid	valid	ADJ
ftr-391	113	25	only	only	ADV
ftr-391	113	26	when	when	SCONJ
ftr-391	113	27	the	the	DET
ftr-391	113	28	establishment	establishment	NOUN
ftr-391	113	29	of	of	ADP
ftr-391	113	30	the	the	DET
ftr-391	113	31	foreign	foreign	ADJ
ftr-391	113	32	subsidiary	subsidiary	NOUN
ftr-391	113	33	is	be	AUX
ftr-391	113	34	wholly	wholly	ADV
ftr-391	113	35	artificial	artificial	ADJ
ftr-391	113	36	.	.	PUNCT
ftr-391	114	1	merely	merely	ADV
ftr-391	114	2	incorporating	incorporate	VERB
ftr-391	114	3	the	the	DET
ftr-391	114	4	subsidiary	subsidiary	NOUN
ftr-391	114	5	in	in	ADP
ftr-391	114	6	a	a	DET
ftr-391	114	7	low	low	ADJ
ftr-391	114	8	-	-	PUNCT
ftr-391	114	9	tax	tax	NOUN
ftr-391	114	10	area	area	NOUN
ftr-391	114	11	is	be	AUX
ftr-391	114	12	not	not	PART
ftr-391	114	13	sufficient	sufficient	ADJ
ftr-391	114	14	for	for	SCONJ
ftr-391	114	15	the	the	DET
ftr-391	114	16	action	action	NOUN
ftr-391	114	17	to	to	PART
ftr-391	114	18	be	be	AUX
ftr-391	114	19	invalid	invalid	ADJ
ftr-391	114	20	.	.	PUNCT
ftr-391	115	1	to	to	PART
ftr-391	115	2	be	be	AUX
ftr-391	115	3	invalid	invalid	ADJ
ftr-391	115	4	,	,	PUNCT
ftr-391	115	5	the	the	DET
ftr-391	115	6	foreign	foreign	ADJ
ftr-391	115	7	subsidiaries	subsidiary	NOUN
ftr-391	115	8	must	must	AUX
ftr-391	115	9	lack	lack	VERB
ftr-391	115	10	economic	economic	ADJ
ftr-391	115	11	substance	substance	NOUN
ftr-391	115	12	.	.	PUNCT
ftr-391	116	1	the	the	DET
ftr-391	116	2	court	court	NOUN
ftr-391	116	3	ruled	rule	VERB
ftr-391	116	4	that	that	SCONJ
ftr-391	116	5	eu	eu	PROPN
ftr-391	116	6	member	member	NOUN
ftr-391	116	7	states	state	NOUN
ftr-391	116	8	have	have	VERB
ftr-391	116	9	the	the	DET
ftr-391	116	10	right	right	NOUN
ftr-391	116	11	to	to	PART
ftr-391	116	12	counteract	counteract	VERB
ftr-391	116	13	tax	tax	NOUN
ftr-391	116	14	avoidance	avoidance	NOUN
ftr-391	116	15	,	,	PUNCT
ftr-391	116	16	but	but	CCONJ
ftr-391	116	17	they	they	PRON
ftr-391	116	18	must	must	AUX
ftr-391	116	19	limit	limit	VERB
ftr-391	116	20	application	application	NOUN
ftr-391	116	21	of	of	ADP
ftr-391	116	22	the	the	DET
ftr-391	116	23	rules	rule	NOUN
ftr-391	116	24	to	to	ADP
ftr-391	116	25	cases	case	NOUN
ftr-391	116	26	where	where	SCONJ
ftr-391	116	27	tax	tax	NOUN
ftr-391	116	28	avoidance	avoidance	NOUN
ftr-391	116	29	is	be	AUX
ftr-391	116	30	the	the	DET
ftr-391	116	31	sole	sole	ADJ
ftr-391	116	32	purpose	purpose	NOUN
ftr-391	116	33	.	.	PUNCT
ftr-391	117	1	under	under	ADP
ftr-391	117	2	this	this	DET
ftr-391	117	3	reasoning	reasoning	NOUN
ftr-391	117	4	,	,	PUNCT
ftr-391	117	5	general	general	ADJ
ftr-391	117	6	anti	anti	ADJ
ftr-391	117	7	-	-	ADJ
ftr-391	117	8	abuse	abuse	ADJ
ftr-391	117	9	rules	rule	NOUN
ftr-391	117	10	may	may	AUX
ftr-391	117	11	violate	violate	VERB
ftr-391	117	12	the	the	DET
ftr-391	117	13	ec	ec	PROPN
ftr-391	117	14	treaty	treaty	NOUN
ftr-391	117	15	's	's	PART
ftr-391	117	16	freedom	freedom	NOUN
ftr-391	117	17	of	of	ADP
ftr-391	117	18	establishment	establishment	NOUN
ftr-391	117	19	principle	principle	NOUN
ftr-391	117	20	.	.	PUNCT
ftr-391	118	1	however	however	ADV
ftr-391	118	2	,	,	PUNCT
ftr-391	118	3	as	as	ADV
ftr-391	118	4	long	long	ADV
ftr-391	118	5	as	as	SCONJ
ftr-391	118	6	the	the	DET
ftr-391	118	7	subsidiaries	subsidiary	NOUN
ftr-391	118	8	provide	provide	VERB
ftr-391	118	9	genuine	genuine	ADJ
ftr-391	118	10	and	and	CCONJ
ftr-391	118	11	actual	actual	ADJ
ftr-391	118	12	services	service	NOUN
ftr-391	118	13	to	to	ADP
ftr-391	118	14	the	the	DET
ftr-391	118	15	parent	parent	NOUN
ftr-391	118	16	company	company	NOUN
ftr-391	118	17	,	,	PUNCT
ftr-391	118	18	the	the	DET
ftr-391	118	19	fact	fact	NOUN
ftr-391	118	20	that	that	SCONJ
ftr-391	118	21	the	the	DET
ftr-391	118	22	parent	parent	NOUN
ftr-391	118	23	company	company	NOUN
ftr-391	118	24	may	may	AUX
ftr-391	118	25	reduce	reduce	VERB
ftr-391	118	26	its	its	PRON
ftr-391	118	27	overall	overall	ADJ
ftr-391	118	28	tax	tax	NOUN
ftr-391	118	29	burden	burden	NOUN
ftr-391	118	30	by	by	ADP
ftr-391	118	31	locating	locate	VERB
ftr-391	118	32	its	its	PRON
ftr-391	118	33	operations	operation	NOUN
ftr-391	118	34	in	in	ADP
ftr-391	118	35	a	a	DET
ftr-391	118	36	low	low	ADJ
ftr-391	118	37	-	-	PUNCT
ftr-391	118	38	tax	tax	NOUN
ftr-391	118	39	area	area	NOUN
ftr-391	118	40	does	do	AUX
ftr-391	118	41	not	not	PART
ftr-391	118	42	violate	violate	VERB
ftr-391	118	43	the	the	DET
ftr-391	118	44	freedom	freedom	NOUN
ftr-391	118	45	of	of	ADP
ftr-391	118	46	establishment	establishment	NOUN
ftr-391	118	47	guaranteed	guarantee	VERB
ftr-391	118	48	by	by	ADP
ftr-391	118	49	the	the	DET
ftr-391	118	50	ec	ec	PROPN
ftr-391	118	51	treaty	treaty	NOUN
ftr-391	118	52	.	.	PUNCT
ftr-391	119	1	12	12	NUM
ftr-391	119	2	.	.	PUNCT
ftr-391	120	1	case	case	NOUN
ftr-391	120	2	c196/04	c196/04	PROPN
ftr-391	120	3	,	,	PUNCT
ftr-391	120	4	cadbury	cadbury	PROPN
ftr-391	120	5	schweppes	schweppes	PROPN
ftr-391	120	6	plc	plc	PROPN
ftr-391	120	7	and	and	CCONJ
ftr-391	120	8	cadbury	cadbury	PROPN
ftr-391	120	9	schweppes	schweppes	PROPN
ftr-391	120	10	overseas	overseas	PROPN
ftr-391	120	11	ltd	ltd	PROPN
ftr-391	120	12	.	.	PROPN
ftr-391	121	1	v.	v.	ADP
ftr-391	121	2	comm'rs	comm'rs	PROPN
ftr-391	121	3	of	of	ADP
ftr-391	121	4	inland	inland	PROPN
ftr-391	121	5	rev	rev	PROPN
ftr-391	121	6	.	.	PROPN
ftr-391	121	7	,	,	PUNCT
ftr-391	121	8	2006	2006	NUM
ftr-391	121	9	e.c.r	e.c.r	ADJ
ftr-391	121	10	.	.	PUNCT
ftr-391	122	1	1	1	NUM
ftr-391	122	2	-	-	SYM
ftr-391	122	3	07995	07995	NUM
ftr-391	122	4	,	,	PUNCT
ftr-391	122	5	2006	2006	NUM
ftr-391	122	6	ecj	ecj	PROPN
ftr-391	122	7	celex	celex	PROPN
ftr-391	122	8	lexis	lexi	VERB
ftr-391	122	9	445	445	NUM
ftr-391	122	10	.	.	PUNCT
ftr-391	123	1	13	13	NUM
ftr-391	123	2	.	.	PUNCT
ftr-391	124	1	i	i	PRON
ftr-391	124	2	d.	d.	PROPN
ftr-391	124	3	at	at	ADP
ftr-391	124	4	51	51	NUM
ftr-391	124	5	.	.	PUNCT
ftr-391	125	1	14	14	NUM
ftr-391	125	2	.	.	PUNCT
ftr-391	126	1	see	see	VERB
ftr-391	126	2	i	i	PRON
ftr-391	126	3	d.	d.	PROPN
ftr-391	126	4	at	at	ADP
ftr-391	126	5	14	14	NUM
ftr-391	126	6	.	.	PUNCT
ftr-391	127	1	although	although	SCONJ
ftr-391	127	2	the	the	DET
ftr-391	127	3	european	european	PROPN
ftr-391	127	4	commission	commission	PROPN
ftr-391	127	5	had	have	AUX
ftr-391	127	6	sanctioned	sanction	VERB
ftr-391	127	7	the	the	DET
ftr-391	127	8	special	special	ADJ
ftr-391	127	9	tax	tax	NOUN
ftr-391	127	10	regime	regime	NOUN
ftr-391	127	11	as	as	ADP
ftr-391	127	12	legitimate	legitimate	ADJ
ftr-391	127	13	state	state	NOUN
ftr-391	127	14	aid	aid	NOUN
ftr-391	127	15	,	,	PUNCT
ftr-391	127	16	in	in	ADP
ftr-391	127	17	compliance	compliance	NOUN
ftr-391	127	18	with	with	ADP
ftr-391	127	19	the	the	DET
ftr-391	127	20	eu	eu	PROPN
ftr-391	127	21	code	code	PROPN
ftr-391	127	22	of	of	ADP
ftr-391	127	23	conduct	conduct	NOUN
ftr-391	127	24	,	,	PUNCT
ftr-391	127	25	ireland	ireland	PROPN
ftr-391	127	26	has	have	AUX
ftr-391	127	27	phased	phase	VERB
ftr-391	127	28	out	out	ADP
ftr-391	127	29	this	this	DET
ftr-391	127	30	legislation	legislation	NOUN
ftr-391	127	31	.	.	PUNCT
ftr-391	128	1	florida	florida	PROPN
ftr-391	128	2	tax	tax	PROPN
ftr-391	128	3	review	review	NOUN
ftr-391	129	1	[	[	X
ftr-391	129	2	vol	vol	NOUN
ftr-391	129	3	.	.	NOUN
ftr-391	129	4	8:7	8:7	NUM
ftr-391	129	5	2007	2007	NUM
ftr-391	129	6	]	]	PUNCT
ftr-391	129	7	practical	practical	ADJ
ftr-391	129	8	aspects	aspect	NOUN
ftr-391	129	9	of	of	ADP
ftr-391	129	10	implementing	implement	VERB
ftr-391	129	11	formulary	formulary	ADJ
ftr-391	129	12	apportionment	apportionment	NOUN
ftr-391	129	13	637	637	NUM
ftr-391	129	14	after	after	ADP
ftr-391	129	15	a	a	DET
ftr-391	129	16	series	series	NOUN
ftr-391	129	17	of	of	ADP
ftr-391	129	18	rulings	ruling	NOUN
ftr-391	129	19	in	in	ADP
ftr-391	129	20	favor	favor	NOUN
ftr-391	129	21	of	of	ADP
ftr-391	129	22	companies	company	NOUN
ftr-391	129	23	,	,	PUNCT
ftr-391	129	24	in	in	ADP
ftr-391	129	25	2007	2007	NUM
ftr-391	129	26	the	the	DET
ftr-391	129	27	ecj	ecj	NOUN
ftr-391	129	28	finally	finally	ADV
ftr-391	129	29	issued	issue	VERB
ftr-391	129	30	a	a	DET
ftr-391	129	31	broad	broad	ADJ
ftr-391	129	32	ruling	ruling	NOUN
ftr-391	129	33	in	in	ADP
ftr-391	129	34	favor	favor	NOUN
ftr-391	129	35	of	of	ADP
ftr-391	129	36	a	a	DET
ftr-391	129	37	member	member	NOUN
ftr-391	129	38	states	state	NOUN
ftr-391	129	39	.	.	PUNCT
ftr-391	130	1	in	in	ADP
ftr-391	130	2	oy	oy	PROPN
ftr-391	130	3	aa	aa	NOUN
ftr-391	130	4	,	,	PUNCT
ftr-391	130	5	5	5	NUM
ftr-391	130	6	finland	finland	NOUN
ftr-391	130	7	allowed	allow	VERB
ftr-391	130	8	group	group	NOUN
ftr-391	130	9	relief	relief	NOUN
ftr-391	130	10	for	for	ADP
ftr-391	130	11	transfers	transfer	NOUN
ftr-391	130	12	among	among	ADP
ftr-391	130	13	finnish	finnish	ADJ
ftr-391	130	14	-	-	PUNCT
ftr-391	130	15	resident	resident	ADJ
ftr-391	130	16	companies	company	NOUN
ftr-391	130	17	,	,	PUNCT
ftr-391	130	18	but	but	CCONJ
ftr-391	130	19	not	not	PART
ftr-391	130	20	for	for	ADP
ftr-391	130	21	transfers	transfer	NOUN
ftr-391	130	22	between	between	ADP
ftr-391	130	23	a	a	DET
ftr-391	130	24	finnish	finnish	ADJ
ftr-391	130	25	resident	resident	NOUN
ftr-391	130	26	company	company	NOUN
ftr-391	130	27	and	and	CCONJ
ftr-391	130	28	a	a	DET
ftr-391	130	29	non	non	ADJ
ftr-391	130	30	-	-	ADJ
ftr-391	130	31	finnish	finnish	ADJ
ftr-391	130	32	resident	resident	NOUN
ftr-391	130	33	in	in	ADP
ftr-391	130	34	the	the	DET
ftr-391	130	35	eu	eu	PROPN
ftr-391	130	36	.	.	PUNCT
ftr-391	130	37	thus	thus	ADV
ftr-391	130	38	,	,	PUNCT
ftr-391	130	39	a	a	DET
ftr-391	130	40	finnish	finnish	ADJ
ftr-391	130	41	company	company	NOUN
ftr-391	130	42	could	could	AUX
ftr-391	130	43	obtain	obtain	VERB
ftr-391	130	44	a	a	DET
ftr-391	130	45	tax	tax	NOUN
ftr-391	130	46	deduction	deduction	NOUN
ftr-391	130	47	for	for	ADP
ftr-391	130	48	its	its	PRON
ftr-391	130	49	taxable	taxable	ADJ
ftr-391	130	50	profits	profit	NOUN
ftr-391	130	51	transferred	transfer	VERB
ftr-391	130	52	to	to	ADP
ftr-391	130	53	its	its	PRON
ftr-391	130	54	loss	loss	NOUN
ftr-391	130	55	-	-	PUNCT
ftr-391	130	56	making	make	VERB
ftr-391	130	57	finnish	finnish	ADJ
ftr-391	130	58	companies	company	NOUN
ftr-391	130	59	but	but	CCONJ
ftr-391	130	60	not	not	PART
ftr-391	130	61	for	for	ADP
ftr-391	130	62	profits	profit	NOUN
ftr-391	130	63	transferred	transfer	VERB
ftr-391	130	64	to	to	ADP
ftr-391	130	65	its	its	PRON
ftr-391	130	66	lossmaking	lossmake	VERB
ftr-391	130	67	uk	uk	PROPN
ftr-391	130	68	-	-	ADJ
ftr-391	130	69	resident	resident	ADJ
ftr-391	130	70	parent	parent	NOUN
ftr-391	130	71	company	company	NOUN
ftr-391	130	72	.	.	PUNCT
ftr-391	131	1	in	in	ADP
ftr-391	131	2	oyaa	oyaa	NOUN
ftr-391	131	3	the	the	DET
ftr-391	131	4	ecj	ecj	NOUN
ftr-391	131	5	found	find	VERB
ftr-391	131	6	that	that	SCONJ
ftr-391	131	7	although	although	SCONJ
ftr-391	131	8	finland	finland	PROPN
ftr-391	131	9	's	's	PART
ftr-391	131	10	group	group	NOUN
ftr-391	131	11	contribution	contribution	NOUN
ftr-391	131	12	regime	regime	NOUN
ftr-391	131	13	discriminated	discriminate	VERB
ftr-391	131	14	on	on	ADP
ftr-391	131	15	the	the	DET
ftr-391	131	16	basis	basis	NOUN
ftr-391	131	17	of	of	ADP
ftr-391	131	18	residence	residence	NOUN
ftr-391	131	19	,	,	PUNCT
ftr-391	131	20	and	and	CCONJ
ftr-391	131	21	thus	thus	ADV
ftr-391	131	22	violated	violate	VERB
ftr-391	131	23	freedom	freedom	NOUN
ftr-391	131	24	of	of	ADP
ftr-391	131	25	establishment	establishment	NOUN
ftr-391	131	26	,	,	PUNCT
ftr-391	131	27	the	the	DET
ftr-391	131	28	court	court	NOUN
ftr-391	131	29	justified	justify	VERB
ftr-391	131	30	the	the	DET
ftr-391	131	31	measure	measure	NOUN
ftr-391	131	32	as	as	ADP
ftr-391	131	33	a	a	DET
ftr-391	131	34	legitimate	legitimate	ADJ
ftr-391	131	35	attempt	attempt	NOUN
ftr-391	131	36	to	to	PART
ftr-391	131	37	prevent	prevent	VERB
ftr-391	131	38	the	the	DET
ftr-391	131	39	use	use	NOUN
ftr-391	131	40	of	of	ADP
ftr-391	131	41	purely	purely	ADV
ftr-391	131	42	artificial	artificial	ADJ
ftr-391	131	43	arrangements	arrangement	NOUN
ftr-391	131	44	designed	design	VERB
ftr-391	131	45	solely	solely	ADV
ftr-391	131	46	to	to	PART
ftr-391	131	47	transfer	transfer	VERB
ftr-391	131	48	group	group	NOUN
ftr-391	131	49	income	income	NOUN
ftr-391	131	50	to	to	ADP
ftr-391	131	51	companies	company	NOUN
ftr-391	131	52	resident	resident	ADJ
ftr-391	131	53	in	in	ADP
ftr-391	131	54	low	low	ADJ
ftr-391	131	55	tax	tax	NOUN
ftr-391	131	56	member	member	NOUN
ftr-391	131	57	states	state	NOUN
ftr-391	131	58	.	.	PUNCT
ftr-391	132	1	the	the	DET
ftr-391	132	2	court	court	NOUN
ftr-391	132	3	reasoned	reason	VERB
ftr-391	132	4	that	that	SCONJ
ftr-391	132	5	the	the	DET
ftr-391	132	6	finnish	finnish	ADJ
ftr-391	132	7	measure	measure	NOUN
ftr-391	132	8	struck	strike	VERB
ftr-391	132	9	an	an	DET
ftr-391	132	10	appropriate	appropriate	ADJ
ftr-391	132	11	balance	balance	NOUN
ftr-391	132	12	between	between	ADP
ftr-391	132	13	the	the	DET
ftr-391	132	14	need	need	NOUN
ftr-391	132	15	to	to	PART
ftr-391	132	16	prevent	prevent	VERB
ftr-391	132	17	tax	tax	NOUN
ftr-391	132	18	avoidance	avoidance	NOUN
ftr-391	132	19	and	and	CCONJ
ftr-391	132	20	the	the	DET
ftr-391	132	21	need	need	NOUN
ftr-391	132	22	to	to	PART
ftr-391	132	23	raise	raise	VERB
ftr-391	132	24	revenue	revenue	NOUN
ftr-391	132	25	.	.	PUNCT
ftr-391	133	1	without	without	ADP
ftr-391	133	2	this	this	DET
ftr-391	133	3	restriction	restriction	NOUN
ftr-391	133	4	,	,	PUNCT
ftr-391	133	5	the	the	DET
ftr-391	133	6	ecj	ecj	NOUN
ftr-391	133	7	reasoned	reason	VERB
ftr-391	133	8	,	,	PUNCT
ftr-391	133	9	member	member	NOUN
ftr-391	133	10	states	state	NOUN
ftr-391	133	11	would	would	AUX
ftr-391	133	12	be	be	AUX
ftr-391	133	13	subject	subject	ADJ
ftr-391	133	14	to	to	ADP
ftr-391	133	15	the	the	DET
ftr-391	133	16	risk	risk	NOUN
ftr-391	133	17	that	that	SCONJ
ftr-391	133	18	companies	company	NOUN
ftr-391	133	19	would	would	AUX
ftr-391	133	20	create	create	VERB
ftr-391	133	21	"	"	PUNCT
ftr-391	133	22	wholly	wholly	ADV
ftr-391	133	23	artificial	artificial	ADJ
ftr-391	133	24	arrangements	arrangement	NOUN
ftr-391	133	25	"	"	PUNCT
ftr-391	133	26	to	to	PART
ftr-391	133	27	shift	shift	VERB
ftr-391	133	28	income	income	NOUN
ftr-391	133	29	to	to	ADP
ftr-391	133	30	companies	company	NOUN
ftr-391	133	31	located	locate	VERB
ftr-391	133	32	in	in	ADP
ftr-391	133	33	the	the	DET
ftr-391	133	34	member	member	NOUN
ftr-391	133	35	states	state	NOUN
ftr-391	133	36	with	with	ADP
ftr-391	133	37	the	the	DET
ftr-391	133	38	lowest	low	ADJ
ftr-391	133	39	rate	rate	NOUN
ftr-391	133	40	of	of	ADP
ftr-391	133	41	tax	tax	NOUN
ftr-391	133	42	.	.	PUNCT
ftr-391	134	1	to	to	PART
ftr-391	134	2	attempt	attempt	VERB
ftr-391	134	3	to	to	PART
ftr-391	134	4	coordinate	coordinate	VERB
ftr-391	134	5	these	these	DET
ftr-391	134	6	anti	anti	ADJ
ftr-391	134	7	-	-	ADJ
ftr-391	134	8	abuse	abuse	ADJ
ftr-391	134	9	rules	rule	NOUN
ftr-391	134	10	following	follow	VERB
ftr-391	134	11	these	these	DET
ftr-391	134	12	ecj	ecj	PROPN
ftr-391	134	13	decisions	decision	NOUN
ftr-391	134	14	,	,	PUNCT
ftr-391	134	15	the	the	DET
ftr-391	134	16	european	european	PROPN
ftr-391	134	17	commission	commission	PROPN
ftr-391	134	18	adopted	adopt	VERB
ftr-391	134	19	a	a	DET
ftr-391	134	20	communication	communication	NOUN
ftr-391	134	21	in	in	ADP
ftr-391	134	22	december	december	PROPN
ftr-391	134	23	2007	2007	NUM
ftr-391	134	24	that	that	PRON
ftr-391	134	25	encourages	encourage	VERB
ftr-391	134	26	member	member	NOUN
ftr-391	134	27	states	state	NOUN
ftr-391	134	28	to	to	PART
ftr-391	134	29	review	review	VERB
ftr-391	134	30	their	their	PRON
ftr-391	134	31	anti	anti	ADJ
ftr-391	134	32	-	-	ADJ
ftr-391	134	33	abuse	abuse	ADJ
ftr-391	134	34	rules	rule	NOUN
ftr-391	134	35	for	for	ADP
ftr-391	134	36	the	the	DET
ftr-391	134	37	purposes	purpose	NOUN
ftr-391	134	38	of	of	ADP
ftr-391	134	39	exploring	explore	VERB
ftr-391	134	40	possible	possible	ADJ
ftr-391	134	41	coordinated	coordinated	ADJ
ftr-391	134	42	action	action	NOUN
ftr-391	134	43	against	against	ADP
ftr-391	134	44	abuse	abuse	NOUN
ftr-391	134	45	(	(	PUNCT
ftr-391	134	46	see	see	VERB
ftr-391	134	47	ip/07/1878	ip/07/1878	ADJ
ftr-391	134	48	)	)	PUNCT
ftr-391	134	49	.	.	PUNCT
ftr-391	135	1	in	in	ADP
ftr-391	135	2	the	the	DET
ftr-391	135	3	commission	commission	NOUN
ftr-391	135	4	's	's	PART
ftr-391	135	5	view	view	NOUN
ftr-391	135	6	,	,	PUNCT
ftr-391	135	7	because	because	SCONJ
ftr-391	135	8	the	the	DET
ftr-391	135	9	member	member	NOUN
ftr-391	135	10	states	state	NOUN
ftr-391	135	11	'	'	PART
ftr-391	135	12	existing	exist	VERB
ftr-391	135	13	anti	anti	ADJ
ftr-391	135	14	-	-	NOUN
ftr-391	135	15	abuse	abuse	ADJ
ftr-391	135	16	rules	rule	NOUN
ftr-391	135	17	often	often	ADV
ftr-391	135	18	do	do	AUX
ftr-391	135	19	not	not	PART
ftr-391	135	20	take	take	VERB
ftr-391	135	21	into	into	ADP
ftr-391	135	22	account	account	NOUN
ftr-391	135	23	the	the	DET
ftr-391	135	24	goals	goal	NOUN
ftr-391	135	25	of	of	ADP
ftr-391	135	26	the	the	DET
ftr-391	135	27	eu	eu	PROPN
ftr-391	135	28	as	as	ADP
ftr-391	135	29	a	a	DET
ftr-391	135	30	whole	whole	NOUN
ftr-391	135	31	,	,	PUNCT
ftr-391	135	32	the	the	DET
ftr-391	135	33	ecj	ecj	NOUN
ftr-391	135	34	frequently	frequently	ADV
ftr-391	135	35	finds	find	VERB
ftr-391	135	36	that	that	SCONJ
ftr-391	135	37	these	these	DET
ftr-391	135	38	rules	rule	NOUN
ftr-391	135	39	violate	violate	VERB
ftr-391	135	40	the	the	DET
ftr-391	135	41	eu	eu	PROPN
ftr-391	135	42	treaty	treaty	NOUN
ftr-391	135	43	.	.	PUNCT
ftr-391	136	1	rather	rather	ADV
ftr-391	136	2	than	than	ADP
ftr-391	136	3	abandon	abandon	VERB
ftr-391	136	4	anti	anti	ADJ
ftr-391	136	5	-	-	ADJ
ftr-391	136	6	abuse	abuse	ADJ
ftr-391	136	7	rules	rule	NOUN
ftr-391	136	8	,	,	PUNCT
ftr-391	136	9	however	however	ADV
ftr-391	136	10	,	,	PUNCT
ftr-391	136	11	the	the	DET
ftr-391	136	12	commission	commission	NOUN
ftr-391	136	13	favors	favor	VERB
ftr-391	136	14	developing	develop	VERB
ftr-391	136	15	coordinated	coordinate	VERB
ftr-391	136	16	measures	measure	NOUN
ftr-391	136	17	that	that	PRON
ftr-391	136	18	balance	balance	VERB
ftr-391	136	19	the	the	DET
ftr-391	136	20	needs	need	NOUN
ftr-391	136	21	to	to	PART
ftr-391	136	22	prevent	prevent	VERB
ftr-391	136	23	abuse	abuse	NOUN
ftr-391	136	24	with	with	ADP
ftr-391	136	25	the	the	DET
ftr-391	136	26	desire	desire	NOUN
ftr-391	136	27	to	to	PART
ftr-391	136	28	eliminate	eliminate	VERB
ftr-391	136	29	the	the	DET
ftr-391	136	30	barriers	barrier	NOUN
ftr-391	136	31	to	to	ADP
ftr-391	136	32	cross	cross	ADJ
ftr-391	136	33	-	-	ADJ
ftr-391	136	34	border	border	ADJ
ftr-391	136	35	activity	activity	NOUN
ftr-391	136	36	in	in	ADP
ftr-391	136	37	the	the	DET
ftr-391	136	38	european	european	PROPN
ftr-391	136	39	union	union	PROPN
ftr-391	136	40	.	.	PUNCT
ftr-391	137	1	2	2	X
ftr-391	137	2	.	.	X
ftr-391	137	3	enlargement	enlargement	NOUN
ftr-391	137	4	and	and	CCONJ
ftr-391	137	5	globalization	globalization	NOUN
ftr-391	137	6	eu	eu	PROPN
ftr-391	137	7	enlargement	enlargement	NOUN
ftr-391	137	8	and	and	CCONJ
ftr-391	137	9	economic	economic	ADJ
ftr-391	137	10	globalization	globalization	NOUN
ftr-391	137	11	are	be	AUX
ftr-391	137	12	putting	put	VERB
ftr-391	137	13	additional	additional	ADJ
ftr-391	137	14	pressures	pressure	NOUN
ftr-391	137	15	on	on	ADP
ftr-391	137	16	the	the	DET
ftr-391	137	17	tax	tax	NOUN
ftr-391	137	18	systems	system	NOUN
ftr-391	137	19	in	in	ADP
ftr-391	137	20	the	the	DET
ftr-391	137	21	member	member	NOUN
ftr-391	137	22	states	state	NOUN
ftr-391	137	23	.	.	PUNCT
ftr-391	138	1	the	the	DET
ftr-391	138	2	twelve	twelve	NUM
ftr-391	138	3	newer	new	ADJ
ftr-391	138	4	member	member	NOUN
ftr-391	138	5	states	state	NOUN
ftr-391	138	6	that	that	PRON
ftr-391	138	7	have	have	AUX
ftr-391	138	8	joined	join	VERB
ftr-391	138	9	the	the	DET
ftr-391	138	10	eu	eu	PROPN
ftr-391	138	11	since	since	SCONJ
ftr-391	138	12	2004	2004	NUM
ftr-391	138	13	,	,	PUNCT
ftr-391	138	14	many	many	ADJ
ftr-391	138	15	of	of	ADP
ftr-391	138	16	which	which	PRON
ftr-391	138	17	only	only	ADV
ftr-391	138	18	recently	recently	ADV
ftr-391	138	19	adopted	adopt	VERB
ftr-391	138	20	a	a	DET
ftr-391	138	21	corporate	corporate	ADJ
ftr-391	138	22	income	income	NOUN
ftr-391	138	23	tax	tax	NOUN
ftr-391	138	24	,	,	PUNCT
ftr-391	138	25	tend	tend	VERB
ftr-391	138	26	to	to	PART
ftr-391	138	27	tax	tax	VERB
ftr-391	138	28	corporate	corporate	ADJ
ftr-391	138	29	income	income	NOUN
ftr-391	138	30	at	at	ADP
ftr-391	138	31	a	a	DET
ftr-391	138	32	lower	low	ADJ
ftr-391	138	33	rate	rate	NOUN
ftr-391	138	34	than	than	SCONJ
ftr-391	138	35	do	do	VERB
ftr-391	138	36	the	the	DET
ftr-391	138	37	older	old	ADJ
ftr-391	138	38	member	member	NOUN
ftr-391	138	39	states	state	NOUN
ftr-391	138	40	.	.	PUNCT
ftr-391	139	1	table	table	NOUN
ftr-391	139	2	2	2	NUM
ftr-391	139	3	shows	show	VERB
ftr-391	139	4	the	the	DET
ftr-391	139	5	eu	eu	PROPN
ftr-391	139	6	statutory	statutory	ADJ
ftr-391	139	7	corporate	corporate	ADJ
ftr-391	139	8	tax	tax	NOUN
ftr-391	139	9	rates	rate	NOUN
ftr-391	139	10	in	in	ADP
ftr-391	139	11	2007	2007	NUM
ftr-391	139	12	.	.	PUNCT
ftr-391	140	1	these	these	DET
ftr-391	140	2	rates	rate	NOUN
ftr-391	140	3	range	range	VERB
ftr-391	140	4	froml	froml	ADJ
ftr-391	140	5	0	0	NUM
ftr-391	140	6	%	%	NOUN
ftr-391	140	7	in	in	ADP
ftr-391	140	8	bulgaria	bulgaria	PROPN
ftr-391	140	9	and	and	CCONJ
ftr-391	140	10	cyprus	cyprus	PROPN
ftr-391	140	11	to	to	ADP
ftr-391	140	12	nearly	nearly	ADV
ftr-391	140	13	40	40	NUM
ftr-391	140	14	%	%	NOUN
ftr-391	140	15	in	in	ADP
ftr-391	140	16	germany	germany	PROPN
ftr-391	140	17	(	(	PUNCT
ftr-391	140	18	germany	germany	PROPN
ftr-391	140	19	reduced	reduce	VERB
ftr-391	140	20	its	its	PRON
ftr-391	140	21	rate	rate	NOUN
ftr-391	140	22	to	to	PART
ftr-391	140	23	just	just	ADV
ftr-391	140	24	below	below	ADP
ftr-391	140	25	30	30	NUM
ftr-391	140	26	%	%	NOUN
ftr-391	140	27	effective	effective	ADJ
ftr-391	140	28	january	january	PROPN
ftr-391	140	29	2008).most	2008).most	NUM
ftr-391	140	30	eu	eu	PROPN
ftr-391	140	31	member	member	NOUN
ftr-391	140	32	states	state	NOUN
ftr-391	140	33	have	have	AUX
ftr-391	140	34	reduced	reduce	VERB
ftr-391	140	35	their	their	PRON
ftr-391	140	36	statutory	statutory	ADJ
ftr-391	140	37	tax	tax	NOUN
ftr-391	140	38	rates	rate	NOUN
ftr-391	140	39	in	in	ADP
ftr-391	140	40	recent	recent	ADJ
ftr-391	140	41	years	year	NOUN
ftr-391	140	42	.	.	PUNCT
ftr-391	141	1	the	the	DET
ftr-391	141	2	average	average	ADJ
ftr-391	141	3	rate	rate	NOUN
ftr-391	141	4	in	in	ADP
ftr-391	141	5	the	the	DET
ftr-391	141	6	eu	eu	PROPN
ftr-391	141	7	15	15	NUM
ftr-391	141	8	member	member	NOUN
ftr-391	141	9	states	state	NOUN
ftr-391	141	10	has	have	AUX
ftr-391	141	11	fallen	fall	VERB
ftr-391	141	12	by	by	ADP
ftr-391	141	13	roughly	roughly	ADV
ftr-391	141	14	ten	ten	NUM
ftr-391	141	15	percentage	percentage	NOUN
ftr-391	141	16	points	point	NOUN
ftr-391	141	17	over	over	ADP
ftr-391	141	18	the	the	DET
ftr-391	141	19	past	past	ADJ
ftr-391	141	20	decade	decade	NOUN
ftr-391	141	21	.	.	PUNCT
ftr-391	142	1	the	the	DET
ftr-391	142	2	rate	rate	NOUN
ftr-391	142	3	declines	decline	VERB
ftr-391	142	4	in	in	ADP
ftr-391	142	5	the	the	DET
ftr-391	142	6	newer	new	ADJ
ftr-391	142	7	member	member	NOUN
ftr-391	142	8	states	state	NOUN
ftr-391	142	9	are	be	AUX
ftr-391	142	10	even	even	ADV
ftr-391	142	11	more	more	ADV
ftr-391	142	12	dramatic	dramatic	ADJ
ftr-391	142	13	,	,	PUNCT
ftr-391	142	14	with	with	ADP
ftr-391	142	15	the	the	DET
ftr-391	142	16	average	average	ADJ
ftr-391	142	17	rate	rate	NOUN
ftr-391	142	18	falling	fall	VERB
ftr-391	142	19	by	by	ADP
ftr-391	142	20	nearly	nearly	ADV
ftr-391	142	21	15	15	NUM
ftr-391	142	22	percentage	percentage	NOUN
ftr-391	142	23	points	point	NOUN
ftr-391	142	24	over	over	ADP
ftr-391	142	25	this	this	DET
ftr-391	142	26	period	period	NOUN
ftr-391	142	27	.	.	PUNCT
ftr-391	143	1	moreover	moreover	ADV
ftr-391	143	2	,	,	PUNCT
ftr-391	143	3	many	many	ADJ
ftr-391	143	4	of	of	ADP
ftr-391	143	5	the	the	DET
ftr-391	143	6	newer	new	ADJ
ftr-391	143	7	member	member	NOUN
ftr-391	143	8	states	state	NOUN
ftr-391	143	9	have	have	VERB
ftr-391	143	10	relatively	relatively	ADV
ftr-391	143	11	low	low	ADJ
ftr-391	143	12	statutory	statutory	ADJ
ftr-391	143	13	rates	rate	NOUN
ftr-391	143	14	.	.	PUNCT
ftr-391	144	1	the	the	DET
ftr-391	144	2	newest	new	ADJ
ftr-391	144	3	15	15	NUM
ftr-391	144	4	.	.	PUNCT
ftr-391	144	5	case	case	NOUN
ftr-391	144	6	c-231/05	c-231/05	NOUN
ftr-391	144	7	,	,	PUNCT
ftr-391	144	8	oy	oy	NOUN
ftr-391	144	9	aa	aa	NOUN
ftr-391	144	10	,	,	PUNCT
ftr-391	144	11	2006	2006	NUM
ftr-391	144	12	e.c.r	e.c.r	X
ftr-391	144	13	.	.	PUNCT
ftr-391	145	1	1	1	NUM
ftr-391	145	2	-	-	SYM
ftr-391	145	3	7605	7605	NUM
ftr-391	145	4	,	,	PUNCT
ftr-391	145	5	2006	2006	NUM
ftr-391	145	6	ecj	ecj	PROPN
ftr-391	145	7	celex	celex	PROPN
ftr-391	145	8	lexis	lexi	VERB
ftr-391	145	9	1049	1049	NUM
ftr-391	145	10	.	.	PUNCT
ftr-391	146	1	florida	florida	PROPN
ftr-391	146	2	tax	tax	PROPN
ftr-391	146	3	review	review	PROPN
ftr-391	146	4	member	member	NOUN
ftr-391	146	5	states	state	NOUN
ftr-391	146	6	,	,	PUNCT
ftr-391	146	7	bulgaria	bulgaria	PROPN
ftr-391	146	8	and	and	CCONJ
ftr-391	146	9	romania	romania	PROPN
ftr-391	146	10	,	,	PUNCT
ftr-391	146	11	tax	tax	NOUN
ftr-391	146	12	corporate	corporate	ADJ
ftr-391	146	13	income	income	NOUN
ftr-391	146	14	at	at	ADP
ftr-391	146	15	10	10	NUM
ftr-391	146	16	%	%	NOUN
ftr-391	146	17	and	and	CCONJ
ftr-391	146	18	16	16	NUM
ftr-391	146	19	%	%	NOUN
ftr-391	146	20	,	,	PUNCT
ftr-391	146	21	respectively	respectively	ADV
ftr-391	146	22	.	.	PUNCT
ftr-391	147	1	chart	chart	NOUN
ftr-391	147	2	1	1	NUM
ftr-391	147	3	shows	show	VERB
ftr-391	147	4	the	the	DET
ftr-391	147	5	statutory	statutory	ADJ
ftr-391	147	6	tax	tax	NOUN
ftr-391	147	7	rates	rate	NOUN
ftr-391	147	8	in	in	ADP
ftr-391	147	9	the	the	DET
ftr-391	147	10	eu	eu	PROPN
ftr-391	147	11	27	27	NUM
ftr-391	147	12	member	member	NOUN
ftr-391	147	13	states	state	NOUN
ftr-391	147	14	for	for	ADP
ftr-391	147	15	2007	2007	NUM
ftr-391	147	16	.	.	PUNCT
ftr-391	148	1	chart	chart	NOUN
ftr-391	148	2	2	2	NUM
ftr-391	148	3	shows	show	VERB
ftr-391	148	4	the	the	DET
ftr-391	148	5	development	development	NOUN
ftr-391	148	6	in	in	ADP
ftr-391	148	7	these	these	DET
ftr-391	148	8	tax	tax	NOUN
ftr-391	148	9	rates	rate	NOUN
ftr-391	148	10	and	and	CCONJ
ftr-391	148	11	the	the	DET
ftr-391	148	12	variation	variation	NOUN
ftr-391	148	13	in	in	ADP
ftr-391	148	14	rates	rate	NOUN
ftr-391	148	15	since	since	SCONJ
ftr-391	148	16	1995	1995	NUM
ftr-391	148	17	.	.	PUNCT
ftr-391	149	1	these	these	DET
ftr-391	149	2	data	datum	NOUN
ftr-391	149	3	show	show	VERB
ftr-391	149	4	the	the	DET
ftr-391	149	5	dramatic	dramatic	ADJ
ftr-391	149	6	declines	decline	NOUN
ftr-391	149	7	in	in	ADP
ftr-391	149	8	the	the	DET
ftr-391	149	9	top	top	ADJ
ftr-391	149	10	statutory	statutory	ADJ
ftr-391	149	11	tax	tax	NOUN
ftr-391	149	12	rates	rate	NOUN
ftr-391	149	13	over	over	ADP
ftr-391	149	14	the	the	DET
ftr-391	149	15	past	past	ADJ
ftr-391	149	16	decade	decade	NOUN
ftr-391	149	17	.	.	PUNCT
ftr-391	150	1	(	(	PUNCT
ftr-391	150	2	the	the	DET
ftr-391	150	3	eu-15	eu-15	NOUN
ftr-391	150	4	are	be	AUX
ftr-391	150	5	the	the	DET
ftr-391	150	6	older	old	ADJ
ftr-391	150	7	member	member	NOUN
ftr-391	150	8	states	state	NOUN
ftr-391	150	9	and	and	CCONJ
ftr-391	150	10	the	the	DET
ftr-391	150	11	eu12	eu12	PROPN
ftr-391	150	12	are	be	AUX
ftr-391	150	13	the	the	DET
ftr-391	150	14	newer	new	ADJ
ftr-391	150	15	member	member	NOUN
ftr-391	150	16	states	state	NOUN
ftr-391	150	17	.	.	PUNCT
ftr-391	150	18	)	)	PUNCT
ftr-391	151	1	the	the	DET
ftr-391	151	2	chart	chart	NOUN
ftr-391	151	3	also	also	ADV
ftr-391	151	4	shows	show	VERB
ftr-391	151	5	that	that	SCONJ
ftr-391	151	6	the	the	DET
ftr-391	151	7	variation	variation	NOUN
ftr-391	151	8	in	in	ADP
ftr-391	151	9	statutory	statutory	ADJ
ftr-391	151	10	tax	tax	NOUN
ftr-391	151	11	rates	rate	NOUN
ftr-391	151	12	has	have	AUX
ftr-391	151	13	not	not	PART
ftr-391	151	14	changed	change	VERB
ftr-391	151	15	significantly	significantly	ADV
ftr-391	151	16	during	during	ADP
ftr-391	151	17	this	this	DET
ftr-391	151	18	period	period	NOUN
ftr-391	151	19	.	.	PUNCT
ftr-391	152	1	table	table	NOUN
ftr-391	152	2	2	2	NUM
ftr-391	152	3	corporate	corporate	ADJ
ftr-391	152	4	income	income	NOUN
ftr-391	152	5	tax	tax	NOUN
ftr-391	152	6	rates	rate	NOUN
ftr-391	152	7	in	in	ADP
ftr-391	152	8	the	the	DET
ftr-391	152	9	european	european	PROPN
ftr-391	152	10	union	union	PROPN
ftr-391	152	11	member	member	NOUN
ftr-391	152	12	states	state	NOUN
ftr-391	152	13	,	,	PUNCT
ftr-391	152	14	selected	select	VERB
ftr-391	152	15	years	year	NOUN
ftr-391	152	16	eu-15	eu-15	CCONJ
ftr-391	152	17	member	member	NOUN
ftr-391	152	18	states	state	NOUN
ftr-391	152	19	1995	1995	NUM
ftr-391	152	20	2000	2000	NUM
ftr-391	152	21	2004	2004	NUM
ftr-391	152	22	2005	2005	NUM
ftr-391	152	23	2006	2006	NUM
ftr-391	152	24	2007	2007	NUM
ftr-391	152	25	austria	austria	PROPN
ftr-391	152	26	34	34	NUM
ftr-391	152	27	%	%	NOUN
ftr-391	152	28	34	34	NUM
ftr-391	152	29	%	%	NOUN
ftr-391	152	30	34	34	NUM
ftr-391	152	31	%	%	NOUN
ftr-391	152	32	25	25	NUM
ftr-391	152	33	%	%	NOUN
ftr-391	152	34	25	25	NUM
ftr-391	152	35	%	%	NOUN
ftr-391	152	36	25	25	NUM
ftr-391	152	37	%	%	NOUN
ftr-391	152	38	belgium	belgium	NOUN
ftr-391	152	39	40.2	40.2	NUM
ftr-391	152	40	40.2	40.2	NUM
ftr-391	152	41	34	34	NUM
ftr-391	152	42	34	34	NUM
ftr-391	152	43	34	34	NUM
ftr-391	152	44	34	34	NUM
ftr-391	152	45	denmark	denmark	NOUN
ftr-391	152	46	34	34	NUM
ftr-391	152	47	32	32	NUM
ftr-391	152	48	30	30	NUM
ftr-391	152	49	30	30	NUM
ftr-391	152	50	28	28	NUM
ftr-391	152	51	28	28	NUM
ftr-391	152	52	finland	finland	NOUN
ftr-391	152	53	25	25	NUM
ftr-391	152	54	29	29	NUM
ftr-391	152	55	29	29	NUM
ftr-391	152	56	26	26	NUM
ftr-391	152	57	26	26	NUM
ftr-391	152	58	26	26	NUM
ftr-391	152	59	france	france	NOUN
ftr-391	152	60	36.7	36.7	NUM
ftr-391	152	61	37.8	37.8	NUM
ftr-391	152	62	35.4	35.4	NUM
ftr-391	152	63	35	35	NUM
ftr-391	152	64	34.4	34.4	NUM
ftr-391	152	65	34.4	34.4	NUM
ftr-391	152	66	germany	germany	NOUN
ftr-391	152	67	56.8	56.8	NUM
ftr-391	152	68	51.6	51.6	NUM
ftr-391	152	69	38.3	38.3	NUM
ftr-391	152	70	38.7	38.7	NUM
ftr-391	152	71	38.7	38.7	NUM
ftr-391	152	72	38.7	38.7	NUM
ftr-391	152	73	greece	greece	NOUN
ftr-391	152	74	40	40	NUM
ftr-391	152	75	40	40	NUM
ftr-391	152	76	35	35	NUM
ftr-391	152	77	35	35	NUM
ftr-391	152	78	29	29	NUM
ftr-391	152	79	25	25	NUM
ftr-391	152	80	ireland	ireland	NOUN
ftr-391	152	81	40	40	NUM
ftr-391	152	82	24	24	NUM
ftr-391	152	83	12.5	12.5	NUM
ftr-391	152	84	12.5	12.5	NUM
ftr-391	152	85	12.5	12.5	NUM
ftr-391	152	86	12.5	12.5	NUM
ftr-391	152	87	italy	italy	PROPN
ftr-391	152	88	52.2	52.2	NUM
ftr-391	152	89	41.3	41.3	NUM
ftr-391	152	90	37.3	37.3	NUM
ftr-391	152	91	37.3	37.3	NUM
ftr-391	152	92	37.3	37.3	NUM
ftr-391	152	93	37.3	37.3	NUM
ftr-391	152	94	luxembourg	luxembourg	PROPN
ftr-391	152	95	40.9	40.9	NUM
ftr-391	152	96	37.5	37.5	NUM
ftr-391	152	97	30.4	30.4	NUM
ftr-391	152	98	30.4	30.4	NUM
ftr-391	152	99	29.6	29.6	NUM
ftr-391	152	100	29.6	29.6	NUM
ftr-391	152	101	netherlands	netherland	NOUN
ftr-391	152	102	35	35	NUM
ftr-391	152	103	35	35	NUM
ftr-391	152	104	34.5	34.5	NUM
ftr-391	152	105	31.5	31.5	NUM
ftr-391	152	106	29.6	29.6	NUM
ftr-391	152	107	25.5	25.5	NUM
ftr-391	152	108	portugal	portugal	PROPN
ftr-391	152	109	39.6	39.6	NUM
ftr-391	152	110	35.2	35.2	NUM
ftr-391	152	111	27.5	27.5	NUM
ftr-391	152	112	27.5	27.5	NUM
ftr-391	152	113	27.5	27.5	NUM
ftr-391	152	114	27.5	27.5	NUM
ftr-391	152	115	spain	spain	NOUN
ftr-391	152	116	35	35	NUM
ftr-391	152	117	35	35	NUM
ftr-391	152	118	35	35	NUM
ftr-391	152	119	35	35	NUM
ftr-391	152	120	35	35	NUM
ftr-391	152	121	32.5	32.5	NUM
ftr-391	152	122	sweden	sweden	NOUN
ftr-391	152	123	28	28	NUM
ftr-391	152	124	28	28	NUM
ftr-391	152	125	28	28	NUM
ftr-391	152	126	28	28	NUM
ftr-391	152	127	28	28	NUM
ftr-391	152	128	28	28	NUM
ftr-391	152	129	united	united	ADJ
ftr-391	152	130	kingdom	kingdom	PROPN
ftr-391	152	131	33	33	NUM
ftr-391	152	132	30	30	NUM
ftr-391	152	133	30	30	NUM
ftr-391	152	134	30	30	NUM
ftr-391	152	135	30	30	NUM
ftr-391	152	136	30	30	NUM
ftr-391	152	137	eu-12	eu-12	NOUN
ftr-391	152	138	member	member	NOUN
ftr-391	152	139	states	state	NOUN
ftr-391	152	140	1995	1995	NUM
ftr-391	152	141	2000	2000	NUM
ftr-391	152	142	2004	2004	NUM
ftr-391	152	143	2005	2005	NUM
ftr-391	152	144	2006	2006	NUM
ftr-391	152	145	2007	2007	NUM
ftr-391	152	146	bulgaria	bulgaria	PROPN
ftr-391	152	147	40	40	NUM
ftr-391	152	148	%	%	NOUN
ftr-391	152	149	32.5	32.5	NUM
ftr-391	152	150	%	%	NOUN
ftr-391	152	151	20	20	NUM
ftr-391	152	152	%	%	NOUN
ftr-391	152	153	15	15	NUM
ftr-391	152	154	%	%	NOUN
ftr-391	152	155	15	15	NUM
ftr-391	152	156	%	%	NOUN
ftr-391	152	157	10	10	NUM
ftr-391	152	158	%	%	NOUN
ftr-391	152	159	czech	czech	PROPN
ftr-391	152	160	republic	republic	NOUN
ftr-391	152	161	41	41	NUM
ftr-391	152	162	31	31	NUM
ftr-391	152	163	28	28	NUM
ftr-391	152	164	26	26	NUM
ftr-391	152	165	24	24	NUM
ftr-391	152	166	24	24	NUM
ftr-391	152	167	cyprus	cyprus	PROPN
ftr-391	152	168	25	25	NUM
ftr-391	152	169	29	29	NUM
ftr-391	152	170	15	15	NUM
ftr-391	152	171	10	10	NUM
ftr-391	152	172	10	10	NUM
ftr-391	152	173	10	10	NUM
ftr-391	152	174	estonia	estonia	PROPN
ftr-391	152	175	26	26	NUM
ftr-391	152	176	26	26	NUM
ftr-391	152	177	26	26	NUM
ftr-391	152	178	24	24	NUM
ftr-391	152	179	23	23	NUM
ftr-391	152	180	22	22	NUM
ftr-391	152	181	hungary	hungary	NOUN
ftr-391	152	182	19.6	19.6	NUM
ftr-391	152	183	19.6	19.6	NUM
ftr-391	152	184	17.6	17.6	NUM
ftr-391	152	185	17.5	17.5	NUM
ftr-391	152	186	17.5	17.5	NUM
ftr-391	152	187	18.6	18.6	NUM
ftr-391	152	188	latvia	latvia	PROPN
ftr-391	152	189	25	25	NUM
ftr-391	152	190	25	25	NUM
ftr-391	152	191	15	15	NUM
ftr-391	152	192	15	15	NUM
ftr-391	152	193	15	15	NUM
ftr-391	152	194	15	15	NUM
ftr-391	152	195	lithuania	lithuania	PROPN
ftr-391	152	196	29	29	NUM
ftr-391	152	197	29	29	NUM
ftr-391	152	198	24	24	NUM
ftr-391	152	199	15	15	NUM
ftr-391	152	200	15	15	NUM
ftr-391	152	201	15	15	NUM
ftr-391	152	202	malta	malta	PROPN
ftr-391	152	203	35	35	NUM
ftr-391	152	204	35	35	NUM
ftr-391	152	205	35	35	NUM
ftr-391	152	206	35	35	NUM
ftr-391	152	207	35	35	NUM
ftr-391	152	208	35	35	NUM
ftr-391	152	209	poland	poland	NOUN
ftr-391	152	210	40	40	NUM
ftr-391	152	211	30	30	NUM
ftr-391	152	212	19	19	NUM
ftr-391	152	213	19	19	NUM
ftr-391	152	214	19	19	NUM
ftr-391	152	215	15	15	NUM
ftr-391	152	216	slovakia	slovakia	NOUN
ftr-391	152	217	40	40	NUM
ftr-391	152	218	29	29	NUM
ftr-391	152	219	19	19	NUM
ftr-391	152	220	19	19	NUM
ftr-391	152	221	19	19	NUM
ftr-391	152	222	19	19	NUM
ftr-391	152	223	slovenia	slovenia	NOUN
ftr-391	152	224	25	25	NUM
ftr-391	152	225	25	25	NUM
ftr-391	152	226	25	25	NUM
ftr-391	152	227	25	25	NUM
ftr-391	152	228	25	25	NUM
ftr-391	152	229	23	23	NUM
ftr-391	152	230	romania	romania	NOUN
ftr-391	152	231	38	38	NUM
ftr-391	152	232	25	25	NUM
ftr-391	152	233	25	25	NUM
ftr-391	152	234	16	16	NUM
ftr-391	152	235	16	16	NUM
ftr-391	152	236	16	16	NUM
ftr-391	152	237	average	average	ADJ
ftr-391	152	238	eu-15	eu-15	ADV
ftr-391	152	239	38.0	38.0	NUM
ftr-391	152	240	%	%	NOUN
ftr-391	152	241	35.4	35.4	NUM
ftr-391	152	242	%	%	NOUN
ftr-391	152	243	31.4	31.4	NUM
ftr-391	152	244	%	%	NOUN
ftr-391	152	245	30.1	30.1	NUM
ftr-391	152	246	%	%	NOUN
ftr-391	152	247	29.6	29.6	NUM
ftr-391	152	248	%	%	NOUN
ftr-391	152	249	28.9	28.9	NUM
ftr-391	152	250	%	%	NOUN
ftr-391	152	251	average	average	NOUN
ftr-391	152	252	eu-12	eu-12	NOUN
ftr-391	152	253	32.0	32.0	NUM
ftr-391	152	254	27.6	27.6	NUM
ftr-391	152	255	21.6	21.6	NUM
ftr-391	152	256	19.7	19.7	NUM
ftr-391	152	257	19.8	19.8	NUM
ftr-391	152	258	18.8	18.8	NUM
ftr-391	152	259	average	average	NOUN
ftr-391	152	260	eu-27	eu-27	ADV
ftr-391	152	261	35.3	35.3	NUM
ftr-391	152	262	31.9	31.9	NUM
ftr-391	152	263	27.1	27.1	NUM
ftr-391	152	264	25.5	25.5	NUM
ftr-391	152	265	25.3	25.3	NUM
ftr-391	152	266	24.4	24.4	NUM
ftr-391	152	267	source	source	NOUN
ftr-391	152	268	:	:	PUNCT
ftr-391	152	269	commission	commission	PROPN
ftr-391	152	270	services	services	PROPN
ftr-391	152	271	.	.	PUNCT
ftr-391	153	1	commission	commission	PROPN
ftr-391	153	2	of	of	ADP
ftr-391	153	3	the	the	DET
ftr-391	153	4	european	european	PROPN
ftr-391	153	5	communities	communities	PROPN
ftr-391	153	6	,	,	PUNCT
ftr-391	153	7	eurostat	eurostat	PROPN
ftr-391	153	8	,	,	PUNCT
ftr-391	153	9	taxation	taxation	NOUN
ftr-391	153	10	trends	trend	NOUN
ftr-391	153	11	in	in	ADP
ftr-391	153	12	the	the	DET
ftr-391	153	13	european	european	PROPN
ftr-391	153	14	union	union	PROPN
ftr-391	153	15	.	.	PUNCT
ftr-391	154	1	data	datum	NOUN
ftr-391	154	2	for	for	ADP
ftr-391	154	3	the	the	DET
ftr-391	154	4	eu	eu	PROPN
ftr-391	154	5	member	member	NOUN
ftr-391	154	6	states	state	NOUN
ftr-391	154	7	and	and	CCONJ
ftr-391	154	8	norway	norway	PROPN
ftr-391	154	9	,	,	PUNCT
ftr-391	154	10	2007	2007	NUM
ftr-391	154	11	edition	edition	NOUN
ftr-391	154	12	.	.	PUNCT
ftr-391	155	1	[	[	X
ftr-391	155	2	vol	vol	NOUN
ftr-391	155	3	8:7	8:7	NUM
ftr-391	155	4	2007	2007	NUM
ftr-391	155	5	]	]	PUNCT
ftr-391	155	6	practical	practical	ADJ
ftr-391	155	7	aspects	aspect	NOUN
ftr-391	155	8	of	of	ADP
ftr-391	155	9	implementing	implement	VERB
ftr-391	155	10	formulary	formulary	ADJ
ftr-391	155	11	apportionment	apportionment	ADJ
ftr-391	155	12	chart	chart	NOUN
ftr-391	155	13	1	1	NUM
ftr-391	155	14	.	.	PUNCT
ftr-391	155	15	eu-27	eu-27	PROPN
ftr-391	155	16	adjusted	adjust	VERB
ftr-391	155	17	top	top	ADJ
ftr-391	155	18	corporate	corporate	ADJ
ftr-391	155	19	tax	tax	NOUN
ftr-391	155	20	rate	rate	NOUN
ftr-391	155	21	,	,	PUNCT
ftr-391	155	22	member	member	NOUN
ftr-391	155	23	states	state	NOUN
ftr-391	155	24	and	and	CCONJ
ftr-391	155	25	eu	eu	PROPN
ftr-391	155	26	averages	average	NOUN
ftr-391	155	27	,	,	PUNCT
ftr-391	155	28	2007	2007	NUM
ftr-391	155	29	45	45	NUM
ftr-391	155	30	40	40	NUM
ftr-391	155	31	3	3	NUM
ftr-391	155	32	.	.	X
ftr-391	155	33	32	32	NUM
ftr-391	155	34	34	34	NUM
ftr-391	155	35	a	a	DET
ftr-391	155	36	3	3	NUM
ftr-391	155	37	20	20	NUM
ftr-391	155	38	22	22	NUM
ftr-391	155	39	1.05a	1.05a	NUM
ftr-391	155	40	25	25	NUM
ftr-391	155	41	2	2	NUM
ftr-391	155	42	20	20	NUM
ftr-391	155	43	w6u8	w6u8	ADP
ftr-391	155	44	18.8	18.8	NUM
ftr-391	155	45	o	o	NOUN
ftr-391	155	46	to	to	ADP
ftr-391	155	47	'	'	PUNCT
ftr-391	155	48	1516	1516	NUM
ftr-391	155	49	t	t	PROPN
ftr-391	155	50	15	15	NUM
ftr-391	155	51	12.1	12.1	NUM
ftr-391	155	52	10	10	NUM
ftr-391	155	53	it	it	PRON
ftr-391	155	54	q0	q0	VERB
ftr-391	155	55	chart	chart	NOUN
ftr-391	155	56	2	2	NUM
ftr-391	155	57	.	.	PUNCT
ftr-391	156	1	eu27	eu27	PROPN
ftr-391	156	2	adjusted	adjust	VERB
ftr-391	156	3	top	top	ADJ
ftr-391	156	4	corporate	corporate	ADJ
ftr-391	156	5	tax	tax	NOUN
ftr-391	156	6	rates	rate	NOUN
ftr-391	156	7	,	,	PUNCT
ftr-391	156	8	1995	1995	NUM
ftr-391	156	9	to	to	ADP
ftr-391	156	10	2007	2007	NUM
ftr-391	156	11	so1995	so1995	NOUN
ftr-391	156	12	1996	1996	NUM
ftr-391	156	13	1997	1997	NUM
ftr-391	156	14	1998	1998	NUM
ftr-391	156	15	1999	1999	NUM
ftr-391	156	16	2000	2000	NUM
ftr-391	156	17	2001	2001	NUM
ftr-391	156	18	2002	2002	NUM
ftr-391	156	19	2003	2003	NUM
ftr-391	156	20	2004	2004	NUM
ftr-391	156	21	2008	2008	NUM
ftr-391	156	22	2005	2005	NUM
ftr-391	156	23	2007	2007	NUM
ftr-391	156	24	1	1	NUM
ftr-391	156	25	eu	eu	PROPN
ftr-391	156	26	7	7	NUM
ftr-391	156	27	aver.ge	aver.ge	NUM
ftr-391	156	28	eu	eu	PROPN
ftr-391	156	29	27	27	NUM
ftr-391	156	30	plus	plus	CCONJ
ftr-391	156	31	one	one	NUM
ftr-391	156	32	std	std	NOUN
ftr-391	156	33	0ev	0ev	NOUN
ftr-391	156	34	eu	eu	PROPN
ftr-391	156	35	27	27	NUM
ftr-391	156	36	minu	minu	NOUN
ftr-391	156	37	me	i	PRON
ftr-391	156	38	s5	s5	PROPN
ftr-391	156	39	dev	dev	PROPN
ftr-391	156	40	i	i	PRON
ftr-391	156	41	florida	florida	PROPN
ftr-391	156	42	tax	tax	PROPN
ftr-391	156	43	review	review	PROPN
ftr-391	156	44	c.	c.	PROPN
ftr-391	156	45	formulary	formulary	NOUN
ftr-391	156	46	apportionment	apportionment	NOUN
ftr-391	156	47	in	in	ADP
ftr-391	156	48	the	the	DET
ftr-391	156	49	eu	eu	PROPN
ftr-391	156	50	these	these	DET
ftr-391	156	51	pressures	pressure	NOUN
ftr-391	156	52	to	to	PART
ftr-391	156	53	undertake	undertake	VERB
ftr-391	156	54	company	company	NOUN
ftr-391	156	55	tax	tax	NOUN
ftr-391	156	56	reform	reform	NOUN
ftr-391	156	57	in	in	ADP
ftr-391	156	58	the	the	DET
ftr-391	156	59	eu	eu	PROPN
ftr-391	156	60	do	do	AUX
ftr-391	156	61	not	not	PART
ftr-391	156	62	necessarily	necessarily	ADV
ftr-391	156	63	lead	lead	VERB
ftr-391	156	64	to	to	ADP
ftr-391	156	65	formulary	formulary	ADJ
ftr-391	156	66	apportionment	apportionment	NOUN
ftr-391	156	67	.	.	PUNCT
ftr-391	157	1	thus	thus	ADV
ftr-391	157	2	,	,	PUNCT
ftr-391	157	3	one	one	NUM
ftr-391	157	4	question	question	NOUN
ftr-391	157	5	that	that	PRON
ftr-391	157	6	arises	arise	VERB
ftr-391	157	7	is	be	AUX
ftr-391	157	8	why	why	SCONJ
ftr-391	157	9	the	the	DET
ftr-391	157	10	commission	commission	NOUN
ftr-391	157	11	is	be	AUX
ftr-391	157	12	now	now	ADV
ftr-391	157	13	pursuing	pursue	VERB
ftr-391	157	14	formulary	formulary	ADJ
ftr-391	157	15	apportionment	apportionment	NOUN
ftr-391	157	16	rather	rather	ADV
ftr-391	157	17	than	than	ADP
ftr-391	157	18	pursuing	pursue	VERB
ftr-391	157	19	the	the	DET
ftr-391	157	20	traditional	traditional	ADJ
ftr-391	157	21	methods	method	NOUN
ftr-391	157	22	it	it	PRON
ftr-391	157	23	has	have	AUX
ftr-391	157	24	favored	favor	VERB
ftr-391	157	25	in	in	ADP
ftr-391	157	26	the	the	DET
ftr-391	157	27	past	past	NOUN
ftr-391	157	28	?	?	PUNCT
ftr-391	158	1	the	the	DET
ftr-391	158	2	history	history	NOUN
ftr-391	158	3	of	of	ADP
ftr-391	158	4	company	company	NOUN
ftr-391	158	5	tax	tax	NOUN
ftr-391	158	6	reform	reform	NOUN
ftr-391	158	7	efforts	effort	NOUN
ftr-391	158	8	in	in	ADP
ftr-391	158	9	the	the	DET
ftr-391	158	10	eu	eu	PROPN
ftr-391	158	11	helps	help	VERB
ftr-391	158	12	understand	understand	VERB
ftr-391	158	13	the	the	DET
ftr-391	158	14	change	change	NOUN
ftr-391	158	15	in	in	ADP
ftr-391	158	16	direction	direction	NOUN
ftr-391	158	17	.	.	PUNCT
ftr-391	159	1	these	these	DET
ftr-391	159	2	earlier	early	ADJ
ftr-391	159	3	efforts	effort	NOUN
ftr-391	159	4	,	,	PUNCT
ftr-391	159	5	in	in	ADP
ftr-391	159	6	one	one	NUM
ftr-391	159	7	form	form	NOUN
ftr-391	159	8	or	or	CCONJ
ftr-391	159	9	another	another	PRON
ftr-391	159	10	,	,	PUNCT
ftr-391	159	11	all	all	PRON
ftr-391	159	12	relied	rely	VERB
ftr-391	159	13	on	on	ADP
ftr-391	159	14	the	the	DET
ftr-391	159	15	traditional	traditional	ADJ
ftr-391	159	16	methods	method	NOUN
ftr-391	159	17	that	that	PRON
ftr-391	159	18	essentially	essentially	ADV
ftr-391	159	19	centered	center	VERB
ftr-391	159	20	on	on	ADP
ftr-391	159	21	deciding	decide	VERB
ftr-391	159	22	which	which	DET
ftr-391	159	23	"	"	PUNCT
ftr-391	159	24	national	national	ADJ
ftr-391	159	25	"	"	PUNCT
ftr-391	159	26	tax	tax	NOUN
ftr-391	159	27	system	system	NOUN
ftr-391	159	28	was	be	AUX
ftr-391	159	29	the	the	DET
ftr-391	159	30	"	"	PUNCT
ftr-391	159	31	best	good	ADJ
ftr-391	159	32	"	"	PUNCT
ftr-391	159	33	national	national	ADJ
ftr-391	159	34	tax	tax	NOUN
ftr-391	159	35	system	system	NOUN
ftr-391	159	36	for	for	ADP
ftr-391	159	37	the	the	DET
ftr-391	159	38	european	european	PROPN
ftr-391	159	39	union	union	PROPN
ftr-391	159	40	.	.	PUNCT
ftr-391	160	1	these	these	DET
ftr-391	160	2	methods	method	NOUN
ftr-391	160	3	include	include	VERB
ftr-391	160	4	partial	partial	ADJ
ftr-391	160	5	imputation	imputation	NOUN
ftr-391	160	6	,	,	PUNCT
ftr-391	160	7	classical	classical	ADJ
ftr-391	160	8	,	,	PUNCT
ftr-391	160	9	and	and	CCONJ
ftr-391	160	10	split	split	ADJ
ftr-391	160	11	-	-	PUNCT
ftr-391	160	12	rate	rate	NOUN
ftr-391	160	13	,	,	PUNCT
ftr-391	160	14	among	among	ADP
ftr-391	160	15	others	other	NOUN
ftr-391	160	16	.	.	PUNCT
ftr-391	161	1	despite	despite	SCONJ
ftr-391	161	2	many	many	ADJ
ftr-391	161	3	attempts	attempt	NOUN
ftr-391	161	4	,	,	PUNCT
ftr-391	161	5	the	the	DET
ftr-391	161	6	member	member	NOUN
ftr-391	161	7	states	state	NOUN
ftr-391	161	8	never	never	ADV
ftr-391	161	9	agreed	agree	VERB
ftr-391	161	10	on	on	ADP
ftr-391	161	11	which	which	DET
ftr-391	161	12	method	method	NOUN
ftr-391	161	13	is	be	AUX
ftr-391	161	14	the	the	DET
ftr-391	161	15	"	"	PUNCT
ftr-391	161	16	best	good	ADJ
ftr-391	161	17	"	"	PUNCT
ftr-391	161	18	method	method	NOUN
ftr-391	161	19	and	and	CCONJ
ftr-391	161	20	,	,	PUNCT
ftr-391	161	21	thus	thus	ADV
ftr-391	161	22	,	,	PUNCT
ftr-391	161	23	never	never	ADV
ftr-391	161	24	moved	move	VERB
ftr-391	161	25	beyond	beyond	ADP
ftr-391	161	26	the	the	DET
ftr-391	161	27	initial	initial	ADJ
ftr-391	161	28	stages	stage	NOUN
ftr-391	161	29	of	of	ADP
ftr-391	161	30	implementing	implement	VERB
ftr-391	161	31	eu	eu	PROPN
ftr-391	161	32	company	company	NOUN
ftr-391	161	33	tax	tax	NOUN
ftr-391	161	34	reform	reform	NOUN
ftr-391	161	35	.	.	PUNCT
ftr-391	162	1	16	16	NUM
ftr-391	162	2	in	in	ADP
ftr-391	162	3	2001	2001	NUM
ftr-391	162	4	,	,	PUNCT
ftr-391	162	5	the	the	DET
ftr-391	162	6	european	european	PROPN
ftr-391	162	7	commission	commission	PROPN
ftr-391	162	8	decided	decide	VERB
ftr-391	162	9	to	to	PART
ftr-391	162	10	take	take	VERB
ftr-391	162	11	a	a	DET
ftr-391	162	12	new	new	ADJ
ftr-391	162	13	direction	direction	NOUN
ftr-391	162	14	and	and	CCONJ
ftr-391	162	15	examine	examine	VERB
ftr-391	162	16	modem	modem	NOUN
ftr-391	162	17	concepts	concept	NOUN
ftr-391	162	18	for	for	ADP
ftr-391	162	19	taxing	tax	VERB
ftr-391	162	20	international	international	ADJ
ftr-391	162	21	income	income	NOUN
ftr-391	162	22	.	.	PUNCT
ftr-391	163	1	the	the	DET
ftr-391	163	2	european	european	PROPN
ftr-391	163	3	commission	commission	PROPN
ftr-391	163	4	broke	break	VERB
ftr-391	163	5	from	from	ADP
ftr-391	163	6	tradition	tradition	NOUN
ftr-391	163	7	when	when	SCONJ
ftr-391	163	8	it	it	PRON
ftr-391	163	9	proposed	propose	VERB
ftr-391	163	10	a	a	DET
ftr-391	163	11	new	new	ADJ
ftr-391	163	12	strategy	strategy	NOUN
ftr-391	163	13	for	for	ADP
ftr-391	163	14	taxing	tax	VERB
ftr-391	163	15	multinational	multinational	ADJ
ftr-391	163	16	companies	company	NOUN
ftr-391	163	17	in	in	ADP
ftr-391	163	18	the	the	DET
ftr-391	163	19	european	european	PROPN
ftr-391	163	20	union	union	PROPN
ftr-391	163	21	.	.	PUNCT
ftr-391	164	1	in	in	ADP
ftr-391	164	2	so	so	ADV
ftr-391	164	3	doing	do	VERB
ftr-391	164	4	,	,	PUNCT
ftr-391	164	5	the	the	DET
ftr-391	164	6	commission	commission	NOUN
ftr-391	164	7	recognized	recognize	VERB
ftr-391	164	8	that	that	SCONJ
ftr-391	164	9	the	the	DET
ftr-391	164	10	21st	21st	ADJ
ftr-391	164	11	century	century	NOUN
ftr-391	164	12	economy	economy	NOUN
ftr-391	164	13	bears	bear	VERB
ftr-391	164	14	little	little	ADJ
ftr-391	164	15	resemblance	resemblance	NOUN
ftr-391	164	16	to	to	ADP
ftr-391	164	17	the	the	DET
ftr-391	164	18	economy	economy	NOUN
ftr-391	164	19	that	that	PRON
ftr-391	164	20	existed	exist	VERB
ftr-391	164	21	at	at	ADP
ftr-391	164	22	the	the	DET
ftr-391	164	23	turn	turn	NOUN
ftr-391	164	24	of	of	ADP
ftr-391	164	25	the	the	DET
ftr-391	164	26	20th	20th	ADJ
ftr-391	164	27	century	century	NOUN
ftr-391	164	28	.	.	PUNCT
ftr-391	165	1	a	a	DET
ftr-391	165	2	century	century	NOUN
ftr-391	165	3	ago	ago	ADV
ftr-391	165	4	,	,	PUNCT
ftr-391	165	5	since	since	SCONJ
ftr-391	165	6	there	there	PRON
ftr-391	165	7	were	be	VERB
ftr-391	165	8	few	few	ADJ
ftr-391	165	9	cross	cross	ADJ
ftr-391	165	10	-	-	ADJ
ftr-391	165	11	border	border	ADJ
ftr-391	165	12	transactions	transaction	NOUN
ftr-391	165	13	for	for	ADP
ftr-391	165	14	member	member	NOUN
ftr-391	165	15	states	state	NOUN
ftr-391	165	16	to	to	PART
ftr-391	165	17	be	be	AUX
ftr-391	165	18	concerned	concern	VERB
ftr-391	165	19	about	about	ADP
ftr-391	165	20	when	when	SCONJ
ftr-391	165	21	designing	design	VERB
ftr-391	165	22	their	their	PRON
ftr-391	165	23	tax	tax	NOUN
ftr-391	165	24	policies	policy	NOUN
ftr-391	165	25	,	,	PUNCT
ftr-391	165	26	companies	company	NOUN
ftr-391	165	27	generally	generally	ADV
ftr-391	165	28	created	create	VERB
ftr-391	165	29	a	a	DET
ftr-391	165	30	physical	physical	ADJ
ftr-391	165	31	presence	presence	NOUN
ftr-391	165	32	when	when	SCONJ
ftr-391	165	33	conducting	conduct	VERB
ftr-391	165	34	business	business	NOUN
ftr-391	165	35	in	in	ADP
ftr-391	165	36	other	other	ADJ
ftr-391	165	37	countries	country	NOUN
ftr-391	165	38	.	.	PUNCT
ftr-391	166	1	thus	thus	ADV
ftr-391	166	2	,	,	PUNCT
ftr-391	166	3	basing	base	VERB
ftr-391	166	4	a	a	DET
ftr-391	166	5	tax	tax	NOUN
ftr-391	166	6	system	system	NOUN
ftr-391	166	7	along	along	ADP
ftr-391	166	8	geographical	geographical	ADJ
ftr-391	166	9	borders	border	NOUN
ftr-391	166	10	for	for	ADP
ftr-391	166	11	separate	separate	ADJ
ftr-391	166	12	companies	company	NOUN
ftr-391	166	13	doing	do	VERB
ftr-391	166	14	business	business	NOUN
ftr-391	166	15	in	in	ADP
ftr-391	166	16	the	the	DET
ftr-391	166	17	country	country	NOUN
ftr-391	166	18	seemed	seem	VERB
ftr-391	166	19	entirely	entirely	ADV
ftr-391	166	20	reasonable	reasonable	ADJ
ftr-391	166	21	.	.	PUNCT
ftr-391	167	1	by	by	ADP
ftr-391	167	2	2001	2001	NUM
ftr-391	167	3	,	,	PUNCT
ftr-391	167	4	cross	cross	ADJ
ftr-391	167	5	-	-	ADJ
ftr-391	167	6	border	border	ADJ
ftr-391	167	7	transactions	transaction	NOUN
ftr-391	167	8	dominated	dominate	VERB
ftr-391	167	9	multinational	multinational	ADJ
ftr-391	167	10	investment	investment	NOUN
ftr-391	167	11	in	in	ADP
ftr-391	167	12	the	the	DET
ftr-391	167	13	european	european	PROPN
ftr-391	167	14	union	union	PROPN
ftr-391	167	15	and	and	CCONJ
ftr-391	167	16	companies	company	NOUN
ftr-391	167	17	could	could	AUX
ftr-391	167	18	conduct	conduct	VERB
ftr-391	167	19	their	their	PRON
ftr-391	167	20	cross	cross	ADJ
ftr-391	167	21	-	-	ADJ
ftr-391	167	22	border	border	ADJ
ftr-391	167	23	business	business	NOUN
ftr-391	167	24	among	among	ADP
ftr-391	167	25	their	their	PRON
ftr-391	167	26	related	relate	VERB
ftr-391	167	27	affiliates	affiliate	NOUN
ftr-391	167	28	without	without	ADP
ftr-391	167	29	necessarily	necessarily	ADV
ftr-391	167	30	establishing	establish	VERB
ftr-391	167	31	a	a	DET
ftr-391	167	32	physical	physical	ADJ
ftr-391	167	33	presence	presence	NOUN
ftr-391	167	34	in	in	ADP
ftr-391	167	35	the	the	DET
ftr-391	167	36	foreign	foreign	ADJ
ftr-391	167	37	country	country	NOUN
ftr-391	167	38	.	.	PUNCT
ftr-391	168	1	geographic	geographic	ADJ
ftr-391	168	2	boundaries	boundary	NOUN
ftr-391	168	3	became	become	VERB
ftr-391	168	4	increasingly	increasingly	ADV
ftr-391	168	5	irrelevant	irrelevant	ADJ
ftr-391	168	6	for	for	ADP
ftr-391	168	7	determining	determine	VERB
ftr-391	168	8	where	where	SCONJ
ftr-391	168	9	a	a	DET
ftr-391	168	10	multinational	multinational	ADJ
ftr-391	168	11	company	company	NOUN
ftr-391	168	12	earned	earn	VERB
ftr-391	168	13	its	its	PRON
ftr-391	168	14	income	income	NOUN
ftr-391	168	15	.	.	PUNCT
ftr-391	169	1	in	in	ADP
ftr-391	169	2	light	light	NOUN
ftr-391	169	3	of	of	ADP
ftr-391	169	4	this	this	DET
ftr-391	169	5	blurring	blurring	NOUN
ftr-391	169	6	of	of	ADP
ftr-391	169	7	geographic	geographic	ADJ
ftr-391	169	8	boundaries	boundary	NOUN
ftr-391	169	9	,	,	PUNCT
ftr-391	169	10	it	it	PRON
ftr-391	169	11	became	become	VERB
ftr-391	169	12	evident	evident	ADJ
ftr-391	169	13	that	that	SCONJ
ftr-391	169	14	the	the	DET
ftr-391	169	15	european	european	PROPN
ftr-391	169	16	union	union	PROPN
ftr-391	169	17	should	should	AUX
ftr-391	169	18	consider	consider	VERB
ftr-391	169	19	"	"	PUNCT
ftr-391	169	20	borderless	borderless	ADJ
ftr-391	169	21	"	"	PUNCT
ftr-391	169	22	approaches	approach	NOUN
ftr-391	169	23	to	to	ADP
ftr-391	169	24	taxing	tax	VERB
ftr-391	169	25	multinational	multinational	ADJ
ftr-391	169	26	enterprises	enterprise	NOUN
ftr-391	169	27	.	.	PUNCT
ftr-391	170	1	rather	rather	ADV
ftr-391	170	2	than	than	ADP
ftr-391	170	3	requiring	require	VERB
ftr-391	170	4	each	each	DET
ftr-391	170	5	multinational	multinational	ADJ
ftr-391	170	6	corporate	corporate	ADJ
ftr-391	170	7	group	group	NOUN
ftr-391	170	8	to	to	PART
ftr-391	170	9	attempt	attempt	VERB
ftr-391	170	10	to	to	PART
ftr-391	170	11	calculate	calculate	VERB
ftr-391	170	12	its	its	PRON
ftr-391	170	13	profits	profit	NOUN
ftr-391	170	14	"	"	PUNCT
ftr-391	170	15	as	as	SCONJ
ftr-391	170	16	if	if	SCONJ
ftr-391	170	17	"	"	PUNCT
ftr-391	170	18	they	they	PRON
ftr-391	170	19	had	have	AUX
ftr-391	170	20	been	be	AUX
ftr-391	170	21	earned	earn	VERB
ftr-391	170	22	by	by	ADP
ftr-391	170	23	independent	independent	ADJ
ftr-391	170	24	entities	entity	NOUN
ftr-391	170	25	operating	operate	VERB
ftr-391	170	26	at	at	ADP
ftr-391	170	27	arm	arm	NOUN
ftr-391	170	28	's	's	PART
ftr-391	170	29	length	length	NOUN
ftr-391	170	30	within	within	ADP
ftr-391	170	31	national	national	ADJ
ftr-391	170	32	borders	border	NOUN
ftr-391	170	33	,	,	PUNCT
ftr-391	170	34	the	the	DET
ftr-391	170	35	commission	commission	NOUN
ftr-391	170	36	suggested	suggest	VERB
ftr-391	170	37	allowing	allow	VERB
ftr-391	170	38	each	each	DET
ftr-391	170	39	multinational	multinational	ADJ
ftr-391	170	40	company	company	NOUN
ftr-391	170	41	to	to	PART
ftr-391	170	42	calculate	calculate	VERB
ftr-391	170	43	its	its	PRON
ftr-391	170	44	eu	eu	PROPN
ftr-391	170	45	profits	profit	NOUN
ftr-391	170	46	as	as	SCONJ
ftr-391	170	47	if	if	SCONJ
ftr-391	170	48	the	the	DET
ftr-391	170	49	internal	internal	ADJ
ftr-391	170	50	borders	border	NOUN
ftr-391	170	51	were	be	AUX
ftr-391	170	52	not	not	PART
ftr-391	170	53	relevant	relevant	ADJ
ftr-391	170	54	to	to	ADP
ftr-391	170	55	how	how	SCONJ
ftr-391	170	56	they	they	PRON
ftr-391	170	57	organized	organize	VERB
ftr-391	170	58	their	their	PRON
ftr-391	170	59	operations	operation	NOUN
ftr-391	170	60	.	.	PUNCT
ftr-391	171	1	thus	thus	ADV
ftr-391	171	2	,	,	PUNCT
ftr-391	171	3	16	16	NUM
ftr-391	171	4	.	.	PUNCT
ftr-391	172	1	the	the	DET
ftr-391	172	2	european	european	PROPN
ftr-391	172	3	commission	commission	PROPN
ftr-391	172	4	began	begin	VERB
ftr-391	172	5	issuing	issue	VERB
ftr-391	172	6	company	company	NOUN
ftr-391	172	7	tax	tax	NOUN
ftr-391	172	8	reform	reform	NOUN
ftr-391	172	9	proposals	proposal	NOUN
ftr-391	172	10	shortly	shortly	ADV
ftr-391	172	11	after	after	ADP
ftr-391	172	12	the	the	DET
ftr-391	172	13	creation	creation	NOUN
ftr-391	172	14	of	of	ADP
ftr-391	172	15	the	the	DET
ftr-391	172	16	common	common	ADJ
ftr-391	172	17	market	market	NOUN
ftr-391	172	18	,	,	PUNCT
ftr-391	172	19	starting	start	VERB
ftr-391	172	20	with	with	ADP
ftr-391	172	21	the	the	DET
ftr-391	172	22	1962	1962	NUM
ftr-391	172	23	neumark	neumark	PROPN
ftr-391	172	24	committee	committee	PROPN
ftr-391	172	25	and	and	CCONJ
ftr-391	172	26	continuing	continue	VERB
ftr-391	172	27	to	to	ADP
ftr-391	172	28	the	the	DET
ftr-391	172	29	1992	1992	NUM
ftr-391	172	30	ruding	ruding	NOUN
ftr-391	172	31	report	report	NOUN
ftr-391	172	32	.	.	PUNCT
ftr-391	173	1	its	its	PRON
ftr-391	173	2	only	only	ADJ
ftr-391	173	3	formal	formal	ADJ
ftr-391	173	4	proposal	proposal	NOUN
ftr-391	173	5	occurred	occur	VERB
ftr-391	173	6	in	in	ADP
ftr-391	173	7	1975	1975	NUM
ftr-391	173	8	when	when	SCONJ
ftr-391	173	9	the	the	DET
ftr-391	173	10	commission	commission	NOUN
ftr-391	173	11	proposed	propose	VERB
ftr-391	173	12	a	a	DET
ftr-391	173	13	common	common	ADJ
ftr-391	173	14	partial	partial	ADJ
ftr-391	173	15	imputation	imputation	NOUN
ftr-391	173	16	system	system	NOUN
ftr-391	173	17	,	,	PUNCT
ftr-391	173	18	which	which	PRON
ftr-391	173	19	it	it	PRON
ftr-391	173	20	withdrew	withdraw	VERB
ftr-391	173	21	in	in	ADP
ftr-391	173	22	1990	1990	NUM
ftr-391	173	23	.	.	PUNCT
ftr-391	174	1	for	for	ADP
ftr-391	174	2	detail	detail	NOUN
ftr-391	174	3	see	see	VERB
ftr-391	174	4	supra	supra	PROPN
ftr-391	174	5	note	note	NOUN
ftr-391	174	6	2	2	NUM
ftr-391	174	7	.	.	PUNCT
ftr-391	175	1	[	[	X
ftr-391	175	2	vol	vol	NOUN
ftr-391	175	3	.	.	NOUN
ftr-391	175	4	8:7	8:7	NUM
ftr-391	175	5	2007	2007	NUM
ftr-391	175	6	]	]	PUNCT
ftr-391	175	7	practical	practical	ADJ
ftr-391	175	8	aspects	aspect	NOUN
ftr-391	175	9	of	of	ADP
ftr-391	175	10	implementing	implement	VERB
ftr-391	175	11	formulary	formulary	ADJ
ftr-391	175	12	apportionment	apportionment	NOUN
ftr-391	175	13	641	641	NUM
ftr-391	175	14	the	the	DET
ftr-391	175	15	commission	commission	NOUN
ftr-391	175	16	proposed	propose	VERB
ftr-391	175	17	developing	develop	VERB
ftr-391	175	18	an	an	DET
ftr-391	175	19	eu	eu	PROPN
ftr-391	175	20	level	level	NOUN
ftr-391	175	21	common	common	ADJ
ftr-391	175	22	consolidated	consolidated	ADJ
ftr-391	175	23	corporate	corporate	ADJ
ftr-391	175	24	tax	tax	NOUN
ftr-391	175	25	base	base	NOUN
ftr-391	175	26	and	and	CCONJ
ftr-391	175	27	then	then	ADV
ftr-391	175	28	using	use	VERB
ftr-391	175	29	a	a	DET
ftr-391	175	30	common	common	ADJ
ftr-391	175	31	formula	formula	NOUN
ftr-391	175	32	to	to	PART
ftr-391	175	33	distribute	distribute	VERB
ftr-391	175	34	the	the	DET
ftr-391	175	35	eu	eu	PROPN
ftr-391	175	36	tax	tax	NOUN
ftr-391	175	37	base	base	NOUN
ftr-391	175	38	to	to	ADP
ftr-391	175	39	the	the	DET
ftr-391	175	40	individual	individual	ADJ
ftr-391	175	41	member	member	NOUN
ftr-391	175	42	states	state	NOUN
ftr-391	175	43	for	for	ADP
ftr-391	175	44	taxation	taxation	NOUN
ftr-391	175	45	at	at	ADP
ftr-391	175	46	local	local	ADJ
ftr-391	175	47	rate.17	rate.17	PROPN
ftr-391	175	48	in	in	ADP
ftr-391	175	49	another	another	DET
ftr-391	175	50	break	break	NOUN
ftr-391	175	51	from	from	ADP
ftr-391	175	52	tradition	tradition	NOUN
ftr-391	175	53	,	,	PUNCT
ftr-391	175	54	the	the	DET
ftr-391	175	55	european	european	PROPN
ftr-391	175	56	commission	commission	PROPN
ftr-391	175	57	is	be	AUX
ftr-391	175	58	not	not	PART
ftr-391	175	59	proposing	propose	VERB
ftr-391	175	60	that	that	SCONJ
ftr-391	175	61	the	the	DET
ftr-391	175	62	eu	eu	PROPN
ftr-391	175	63	system	system	NOUN
ftr-391	175	64	replace	replace	VERB
ftr-391	175	65	the	the	DET
ftr-391	175	66	tax	tax	NOUN
ftr-391	175	67	system	system	NOUN
ftr-391	175	68	in	in	ADP
ftr-391	175	69	each	each	DET
ftr-391	175	70	member	member	NOUN
ftr-391	175	71	states	state	NOUN
ftr-391	175	72	.	.	PUNCT
ftr-391	176	1	it	it	PRON
ftr-391	176	2	has	have	AUX
ftr-391	176	3	taken	take	VERB
ftr-391	176	4	an	an	DET
ftr-391	176	5	innovative	innovative	ADJ
ftr-391	176	6	approach	approach	NOUN
ftr-391	176	7	of	of	ADP
ftr-391	176	8	allowing	allow	VERB
ftr-391	176	9	multinational	multinational	ADJ
ftr-391	176	10	enterprises	enterprise	NOUN
ftr-391	176	11	the	the	DET
ftr-391	176	12	option	option	NOUN
ftr-391	176	13	to	to	PART
ftr-391	176	14	adopt	adopt	VERB
ftr-391	176	15	the	the	DET
ftr-391	176	16	eu	eu	PROPN
ftr-391	176	17	level	level	NOUN
ftr-391	176	18	tax	tax	NOUN
ftr-391	176	19	rules	rule	NOUN
ftr-391	176	20	or	or	CCONJ
ftr-391	176	21	to	to	PART
ftr-391	176	22	continue	continue	VERB
ftr-391	176	23	to	to	PART
ftr-391	176	24	use	use	VERB
ftr-391	176	25	the	the	DET
ftr-391	176	26	national	national	ADJ
ftr-391	176	27	rules	rule	NOUN
ftr-391	176	28	.	.	PUNCT
ftr-391	177	1	1	1	X
ftr-391	177	2	.	.	X
ftr-391	177	3	transfer	transfer	NOUN
ftr-391	177	4	pricing	pricing	NOUN
ftr-391	177	5	formulary	formulary	NOUN
ftr-391	177	6	apportionment	apportionment	NOUN
ftr-391	177	7	does	do	AUX
ftr-391	177	8	not	not	PART
ftr-391	177	9	require	require	VERB
ftr-391	177	10	calculating	calculate	VERB
ftr-391	177	11	transfer	transfer	NOUN
ftr-391	177	12	prices	price	NOUN
ftr-391	177	13	for	for	ADP
ftr-391	177	14	controlled	control	VERB
ftr-391	177	15	transactions	transaction	NOUN
ftr-391	177	16	.	.	PUNCT
ftr-391	178	1	thus	thus	ADV
ftr-391	178	2	,	,	PUNCT
ftr-391	178	3	it	it	PRON
ftr-391	178	4	avoids	avoid	VERB
ftr-391	178	5	many	many	ADJ
ftr-391	178	6	of	of	ADP
ftr-391	178	7	the	the	DET
ftr-391	178	8	complexities	complexity	NOUN
ftr-391	178	9	of	of	ADP
ftr-391	178	10	the	the	DET
ftr-391	178	11	transfer	transfer	NOUN
ftr-391	178	12	pricing	pricing	NOUN
ftr-391	178	13	system	system	NOUN
ftr-391	178	14	.	.	PUNCT
ftr-391	179	1	the	the	DET
ftr-391	179	2	transfer	transfer	NOUN
ftr-391	179	3	pricing	pricing	NOUN
ftr-391	179	4	regime	regime	NOUN
ftr-391	179	5	that	that	PRON
ftr-391	179	6	is	be	AUX
ftr-391	179	7	a	a	DET
ftr-391	179	8	fundamental	fundamental	ADJ
ftr-391	179	9	part	part	NOUN
ftr-391	179	10	of	of	ADP
ftr-391	179	11	the	the	DET
ftr-391	179	12	separate	separate	ADJ
ftr-391	179	13	entity	entity	NOUN
ftr-391	179	14	accounting	accounting	NOUN
ftr-391	179	15	method	method	NOUN
ftr-391	179	16	has	have	VERB
ftr-391	179	17	several	several	ADJ
ftr-391	179	18	weaknesses	weakness	NOUN
ftr-391	179	19	.	.	PUNCT
ftr-391	180	1	under	under	ADP
ftr-391	180	2	international	international	ADJ
ftr-391	180	3	tax	tax	NOUN
ftr-391	180	4	practices	practice	NOUN
ftr-391	180	5	,	,	PUNCT
ftr-391	180	6	multinational	multinational	ADJ
ftr-391	180	7	corporations	corporation	NOUN
ftr-391	180	8	determine	determine	VERB
ftr-391	180	9	the	the	DET
ftr-391	180	10	income	income	NOUN
ftr-391	180	11	earned	earn	VERB
ftr-391	180	12	in	in	ADP
ftr-391	180	13	each	each	DET
ftr-391	180	14	country	country	NOUN
ftr-391	180	15	according	accord	VERB
ftr-391	180	16	to	to	ADP
ftr-391	180	17	the	the	DET
ftr-391	180	18	separate	separate	ADJ
ftr-391	180	19	accounting	accounting	NOUN
ftr-391	180	20	with	with	ADP
ftr-391	180	21	arm	arm	NOUN
ftr-391	180	22	's	's	PART
ftr-391	180	23	length	length	NOUN
ftr-391	180	24	pricing	pricing	NOUN
ftr-391	180	25	method	method	NOUN
ftr-391	180	26	.	.	PUNCT
ftr-391	180	27	'	'	PUNCT
ftr-391	180	28	"	"	PUNCT
ftr-391	180	29	companies	company	NOUN
ftr-391	180	30	price	price	VERB
ftr-391	180	31	internal	internal	ADJ
ftr-391	180	32	controlled	control	VERB
ftr-391	180	33	transactions	transaction	NOUN
ftr-391	180	34	according	accord	VERB
ftr-391	180	35	to	to	ADP
ftr-391	180	36	the	the	DET
ftr-391	180	37	prices	price	NOUN
ftr-391	180	38	that	that	PRON
ftr-391	180	39	companies	company	NOUN
ftr-391	180	40	operating	operate	VERB
ftr-391	180	41	independently	independently	ADV
ftr-391	180	42	would	would	AUX
ftr-391	180	43	have	have	AUX
ftr-391	180	44	used	use	VERB
ftr-391	180	45	.	.	PUNCT
ftr-391	181	1	in	in	ADP
ftr-391	181	2	theory	theory	NOUN
ftr-391	181	3	,	,	PUNCT
ftr-391	181	4	national	national	ADJ
ftr-391	181	5	tax	tax	NOUN
ftr-391	181	6	authorities	authority	NOUN
ftr-391	181	7	have	have	VERB
ftr-391	181	8	the	the	DET
ftr-391	181	9	ability	ability	NOUN
ftr-391	181	10	to	to	PART
ftr-391	181	11	verify	verify	VERB
ftr-391	181	12	that	that	SCONJ
ftr-391	181	13	the	the	DET
ftr-391	181	14	amount	amount	NOUN
ftr-391	181	15	of	of	ADP
ftr-391	181	16	income	income	NOUN
ftr-391	181	17	that	that	PRON
ftr-391	181	18	the	the	DET
ftr-391	181	19	multinational	multinational	ADJ
ftr-391	181	20	attributes	attribute	NOUN
ftr-391	181	21	to	to	ADP
ftr-391	181	22	its	its	PRON
ftr-391	181	23	country	country	NOUN
ftr-391	181	24	is	be	AUX
ftr-391	181	25	the	the	DET
ftr-391	181	26	correct	correct	ADJ
ftr-391	181	27	amount	amount	NOUN
ftr-391	181	28	,	,	PUNCT
ftr-391	181	29	as	as	SCONJ
ftr-391	181	30	determined	determine	VERB
ftr-391	181	31	under	under	ADP
ftr-391	181	32	the	the	DET
ftr-391	181	33	transfer	transfer	NOUN
ftr-391	181	34	pricing	pricing	NOUN
ftr-391	181	35	rules	rule	NOUN
ftr-391	181	36	.	.	PUNCT
ftr-391	182	1	in	in	ADP
ftr-391	182	2	practice	practice	NOUN
ftr-391	182	3	,	,	PUNCT
ftr-391	182	4	tax	tax	NOUN
ftr-391	182	5	payers	payer	NOUN
ftr-391	182	6	and	and	CCONJ
ftr-391	182	7	tax	tax	NOUN
ftr-391	182	8	authorities	authority	NOUN
ftr-391	182	9	often	often	ADV
ftr-391	182	10	disagree	disagree	VERB
ftr-391	182	11	about	about	ADP
ftr-391	182	12	those	those	DET
ftr-391	182	13	amounts	amount	NOUN
ftr-391	182	14	.	.	PUNCT
ftr-391	183	1	since	since	SCONJ
ftr-391	183	2	the	the	DET
ftr-391	183	3	transfer	transfer	NOUN
ftr-391	183	4	price	price	NOUN
ftr-391	183	5	determines	determine	NOUN
ftr-391	183	6	where	where	SCONJ
ftr-391	183	7	income	income	NOUN
ftr-391	183	8	is	be	AUX
ftr-391	183	9	allocated	allocate	VERB
ftr-391	183	10	,	,	PUNCT
ftr-391	183	11	the	the	DET
ftr-391	183	12	tax	tax	NOUN
ftr-391	183	13	authorities	authority	NOUN
ftr-391	183	14	have	have	VERB
ftr-391	183	15	a	a	DET
ftr-391	183	16	strong	strong	ADJ
ftr-391	183	17	interest	interest	NOUN
ftr-391	183	18	in	in	ADP
ftr-391	183	19	ensuring	ensure	VERB
ftr-391	183	20	that	that	SCONJ
ftr-391	183	21	companies	company	NOUN
ftr-391	183	22	establish	establish	VERB
ftr-391	183	23	the	the	DET
ftr-391	183	24	proper	proper	ADJ
ftr-391	183	25	transfer	transfer	NOUN
ftr-391	183	26	prices	price	NOUN
ftr-391	183	27	.	.	PUNCT
ftr-391	184	1	if	if	SCONJ
ftr-391	184	2	the	the	DET
ftr-391	184	3	competent	competent	ADJ
ftr-391	184	4	authorities	authority	NOUN
ftr-391	184	5	can	can	AUX
ftr-391	184	6	not	not	PART
ftr-391	184	7	reach	reach	VERB
ftr-391	184	8	agreement	agreement	NOUN
ftr-391	184	9	on	on	ADP
ftr-391	184	10	the	the	DET
ftr-391	184	11	amount	amount	NOUN
ftr-391	184	12	of	of	ADP
ftr-391	184	13	income	income	NOUN
ftr-391	184	14	attributed	attribute	VERB
ftr-391	184	15	to	to	ADP
ftr-391	184	16	each	each	DET
ftr-391	184	17	country	country	NOUN
ftr-391	184	18	,	,	PUNCT
ftr-391	184	19	the	the	DET
ftr-391	184	20	company	company	NOUN
ftr-391	184	21	may	may	AUX
ftr-391	184	22	suffer	suffer	VERB
ftr-391	184	23	unrelieved	unrelieved	ADJ
ftr-391	184	24	double	double	ADJ
ftr-391	184	25	taxation	taxation	NOUN
ftr-391	184	26	.	.	PUNCT
ftr-391	185	1	the	the	DET
ftr-391	185	2	amounts	amount	NOUN
ftr-391	185	3	in	in	ADP
ftr-391	185	4	dispute	dispute	NOUN
ftr-391	185	5	can	can	AUX
ftr-391	185	6	be	be	AUX
ftr-391	185	7	substantial	substantial	ADJ
ftr-391	185	8	a	a	DET
ftr-391	185	9	recent	recent	ADJ
ftr-391	185	10	transfer	transfer	NOUN
ftr-391	185	11	pricing	pricing	NOUN
ftr-391	185	12	dispute	dispute	NOUN
ftr-391	185	13	involving	involve	VERB
ftr-391	185	14	glaxosmithkline	glaxosmithkline	PROPN
ftr-391	185	15	and	and	CCONJ
ftr-391	185	16	the	the	DET
ftr-391	185	17	u.s	u.s	PROPN
ftr-391	185	18	.	.	PROPN
ftr-391	185	19	tax	tax	NOUN
ftr-391	185	20	authorities	authority	NOUN
ftr-391	185	21	involved	involve	VERB
ftr-391	185	22	more	more	ADJ
ftr-391	185	23	than	than	ADP
ftr-391	185	24	$	$	SYM
ftr-391	185	25	13	13	NUM
ftr-391	185	26	billion	billion	NUM
ftr-391	185	27	in	in	ADP
ftr-391	185	28	transfer	transfer	NOUN
ftr-391	185	29	pricing	pricing	NOUN
ftr-391	185	30	adjustments	adjustment	NOUN
ftr-391	185	31	.	.	PUNCT
ftr-391	186	1	asserting	assert	VERB
ftr-391	186	2	that	that	SCONJ
ftr-391	186	3	glaxo	glaxo	NOUN
ftr-391	186	4	17	17	NUM
ftr-391	186	5	.	.	PUNCT
ftr-391	187	1	using	use	VERB
ftr-391	187	2	a	a	DET
ftr-391	187	3	formula	formula	NOUN
ftr-391	187	4	to	to	PART
ftr-391	187	5	distribute	distribute	VERB
ftr-391	187	6	profits	profit	NOUN
ftr-391	187	7	acrossjurisdictions	acrossjurisdiction	NOUN
ftr-391	187	8	is	be	AUX
ftr-391	187	9	generally	generally	ADV
ftr-391	187	10	known	know	VERB
ftr-391	187	11	as	as	ADP
ftr-391	187	12	formulary	formulary	ADJ
ftr-391	187	13	apportionment	apportionment	NOUN
ftr-391	187	14	.	.	PUNCT
ftr-391	188	1	using	use	VERB
ftr-391	188	2	a	a	DET
ftr-391	188	3	system	system	NOUN
ftr-391	188	4	of	of	ADP
ftr-391	188	5	internal	internal	ADJ
ftr-391	188	6	transfer	transfer	NOUN
ftr-391	188	7	prices	price	NOUN
ftr-391	188	8	to	to	PART
ftr-391	188	9	distribute	distribute	VERB
ftr-391	188	10	these	these	DET
ftr-391	188	11	profits	profit	NOUN
ftr-391	188	12	is	be	AUX
ftr-391	188	13	generally	generally	ADV
ftr-391	188	14	known	know	VERB
ftr-391	188	15	as	as	ADP
ftr-391	188	16	'	'	PUNCT
ftr-391	188	17	separate	separate	ADJ
ftr-391	188	18	entity	entity	NOUN
ftr-391	188	19	accounting	account	VERB
ftr-391	188	20	with	with	ADP
ftr-391	188	21	arm	arm	NOUN
ftr-391	188	22	's	's	PART
ftr-391	188	23	length	length	NOUN
ftr-391	188	24	pricing	pricing	NOUN
ftr-391	188	25	.	.	PUNCT
ftr-391	189	1	the	the	DET
ftr-391	189	2	separate	separate	ADJ
ftr-391	189	3	entity	entity	NOUN
ftr-391	189	4	accounting	accounting	NOUN
ftr-391	189	5	system	system	NOUN
ftr-391	189	6	is	be	AUX
ftr-391	189	7	also	also	ADV
ftr-391	189	8	often	often	ADV
ftr-391	189	9	known	know	VERB
ftr-391	189	10	as	as	ADP
ftr-391	189	11	separate	separate	ADJ
ftr-391	189	12	accounting	accounting	NOUN
ftr-391	189	13	and	and	CCONJ
ftr-391	189	14	the	the	DET
ftr-391	189	15	arm	arm	NOUN
ftr-391	189	16	's	's	PART
ftr-391	189	17	length	length	NOUN
ftr-391	189	18	method	method	NOUN
ftr-391	189	19	is	be	AUX
ftr-391	189	20	also	also	ADV
ftr-391	189	21	known	know	VERB
ftr-391	189	22	as	as	ADP
ftr-391	189	23	the	the	DET
ftr-391	189	24	arm	arm	NOUN
ftr-391	189	25	's	's	PART
ftr-391	189	26	length	length	NOUN
ftr-391	189	27	standard	standard	NOUN
ftr-391	189	28	or	or	CCONJ
ftr-391	189	29	the	the	DET
ftr-391	189	30	arm	arm	NOUN
ftr-391	189	31	's	's	PART
ftr-391	189	32	length	length	NOUN
ftr-391	189	33	principle	principle	NOUN
ftr-391	189	34	.	.	PUNCT
ftr-391	190	1	the	the	DET
ftr-391	190	2	definition	definition	NOUN
ftr-391	190	3	of	of	ADP
ftr-391	190	4	the	the	DET
ftr-391	190	5	taxable	taxable	ADJ
ftr-391	190	6	group	group	NOUN
ftr-391	190	7	is	be	AUX
ftr-391	190	8	also	also	ADV
ftr-391	190	9	often	often	ADV
ftr-391	190	10	referred	refer	VERB
ftr-391	190	11	to	to	ADP
ftr-391	190	12	as	as	ADP
ftr-391	190	13	a	a	DET
ftr-391	190	14	consolidated	consolidated	ADJ
ftr-391	190	15	group	group	NOUN
ftr-391	190	16	or	or	CCONJ
ftr-391	190	17	as	as	ADP
ftr-391	190	18	a	a	DET
ftr-391	190	19	unitary	unitary	ADJ
ftr-391	190	20	group	group	NOUN
ftr-391	190	21	,	,	PUNCT
ftr-391	190	22	depending	depend	VERB
ftr-391	190	23	on	on	ADP
ftr-391	190	24	the	the	DET
ftr-391	190	25	context	context	NOUN
ftr-391	190	26	.	.	PUNCT
ftr-391	191	1	unless	unless	SCONJ
ftr-391	191	2	the	the	DET
ftr-391	191	3	context	context	NOUN
ftr-391	191	4	requires	require	VERB
ftr-391	191	5	otherwise	otherwise	ADV
ftr-391	191	6	,	,	PUNCT
ftr-391	191	7	for	for	ADP
ftr-391	191	8	simplicity	simplicity	NOUN
ftr-391	191	9	and	and	CCONJ
ftr-391	191	10	consistency	consistency	NOUN
ftr-391	191	11	,	,	PUNCT
ftr-391	191	12	this	this	DET
ftr-391	191	13	article	article	NOUN
ftr-391	191	14	uses	use	VERB
ftr-391	191	15	the	the	DET
ftr-391	191	16	terms	term	NOUN
ftr-391	191	17	formulary	formulary	ADJ
ftr-391	191	18	apportionment	apportionment	NOUN
ftr-391	191	19	and	and	CCONJ
ftr-391	191	20	consolidated	consolidated	ADJ
ftr-391	191	21	group	group	NOUN
ftr-391	191	22	.	.	PUNCT
ftr-391	192	1	18	18	NUM
ftr-391	192	2	.	.	X
ftr-391	193	1	for	for	ADP
ftr-391	193	2	the	the	DET
ftr-391	193	3	united	united	PROPN
ftr-391	193	4	states	states	PROPN
ftr-391	193	5	,	,	PUNCT
ftr-391	193	6	these	these	DET
ftr-391	193	7	rules	rule	NOUN
ftr-391	193	8	are	be	AUX
ftr-391	193	9	contained	contain	VERB
ftr-391	193	10	in	in	ADP
ftr-391	193	11	§	§	PROPN
ftr-391	193	12	482	482	NUM
ftr-391	193	13	of	of	ADP
ftr-391	193	14	the	the	DET
ftr-391	193	15	internal	internal	ADJ
ftr-391	193	16	revenue	revenue	NOUN
ftr-391	193	17	code	code	NOUN
ftr-391	193	18	and	and	CCONJ
ftr-391	193	19	are	be	AUX
ftr-391	193	20	expanded	expand	VERB
ftr-391	193	21	upon	upon	SCONJ
ftr-391	193	22	the	the	DET
ftr-391	193	23	regulations	regulation	NOUN
ftr-391	193	24	.	.	PUNCT
ftr-391	194	1	"	"	PUNCT
ftr-391	194	2	a	a	DET
ftr-391	194	3	controlled	control	VERB
ftr-391	194	4	transaction	transaction	NOUN
ftr-391	194	5	meets	meet	VERB
ftr-391	194	6	the	the	DET
ftr-391	194	7	arm	arm	NOUN
ftr-391	194	8	's	's	PART
ftr-391	194	9	length	length	NOUN
ftr-391	194	10	standard	standard	NOUN
ftr-391	194	11	if	if	SCONJ
ftr-391	194	12	the	the	DET
ftr-391	194	13	results	result	NOUN
ftr-391	194	14	of	of	ADP
ftr-391	194	15	the	the	DET
ftr-391	194	16	transaction	transaction	NOUN
ftr-391	194	17	are	be	AUX
ftr-391	194	18	consistent	consistent	ADJ
ftr-391	194	19	with	with	ADP
ftr-391	194	20	the	the	DET
ftr-391	194	21	results	result	NOUN
ftr-391	194	22	that	that	PRON
ftr-391	194	23	would	would	AUX
ftr-391	194	24	have	have	AUX
ftr-391	194	25	been	be	AUX
ftr-391	194	26	realized	realize	VERB
ftr-391	194	27	if	if	SCONJ
ftr-391	194	28	uncontrolled	uncontrolled	ADJ
ftr-391	194	29	taxpayers	taxpayer	NOUN
ftr-391	194	30	had	have	AUX
ftr-391	194	31	engaged	engage	VERB
ftr-391	194	32	in	in	ADP
ftr-391	194	33	the	the	DET
ftr-391	194	34	same	same	ADJ
ftr-391	194	35	transaction	transaction	NOUN
ftr-391	194	36	under	under	ADP
ftr-391	194	37	the	the	DET
ftr-391	194	38	same	same	ADJ
ftr-391	194	39	circumstances	circumstance	NOUN
ftr-391	194	40	(	(	PUNCT
ftr-391	194	41	arm	arm	NOUN
ftr-391	194	42	's	's	PART
ftr-391	194	43	length	length	NOUN
ftr-391	194	44	result	result	NOUN
ftr-391	194	45	)	)	PUNCT
ftr-391	194	46	.	.	PUNCT
ftr-391	194	47	"	"	PUNCT
ftr-391	195	1	reg	reg	X
ftr-391	195	2	.	.	PUNCT
ftr-391	196	1	§	§	PROPN
ftr-391	196	2	1.482	1.482	NUM
ftr-391	196	3	-	-	SYM
ftr-391	196	4	1	1	NUM
ftr-391	196	5	(	(	PUNCT
ftr-391	196	6	b)(1	b)(1	NOUN
ftr-391	196	7	)	)	PUNCT
ftr-391	196	8	.	.	PUNCT
ftr-391	197	1	florida	florida	PROPN
ftr-391	197	2	tax	tax	PROPN
ftr-391	197	3	review	review	NOUN
ftr-391	197	4	improperly	improperly	ADV
ftr-391	197	5	shifted	shift	VERB
ftr-391	197	6	profits	profit	NOUN
ftr-391	197	7	to	to	ADP
ftr-391	197	8	its	its	PRON
ftr-391	197	9	uk	uk	PROPN
ftr-391	197	10	parent	parent	NOUN
ftr-391	197	11	company	company	NOUN
ftr-391	197	12	,	,	PUNCT
ftr-391	197	13	the	the	DET
ftr-391	197	14	irs	irs	PROPN
ftr-391	197	15	reallocated	reallocate	VERB
ftr-391	197	16	a	a	DET
ftr-391	197	17	substantial	substantial	ADJ
ftr-391	197	18	amount	amount	NOUN
ftr-391	197	19	of	of	ADP
ftr-391	197	20	the	the	DET
ftr-391	197	21	company	company	NOUN
ftr-391	197	22	's	's	PART
ftr-391	197	23	income	income	NOUN
ftr-391	197	24	to	to	ADP
ftr-391	197	25	the	the	DET
ftr-391	197	26	united	united	PROPN
ftr-391	197	27	states	states	PROPN
ftr-391	197	28	.	.	PUNCT
ftr-391	198	1	glaxo	glaxo	PROPN
ftr-391	198	2	had	have	AUX
ftr-391	198	3	requested	request	VERB
ftr-391	198	4	relief	relief	NOUN
ftr-391	198	5	from	from	ADP
ftr-391	198	6	the	the	DET
ftr-391	198	7	u.s	u.s	PROPN
ftr-391	198	8	.	.	PROPN
ftr-391	198	9	and	and	CCONJ
ftr-391	198	10	u.k	u.k	PROPN
ftr-391	198	11	.	.	PROPN
ftr-391	198	12	competent	competent	ADJ
ftr-391	198	13	authorities	authority	NOUN
ftr-391	198	14	,	,	PUNCT
ftr-391	198	15	but	but	CCONJ
ftr-391	198	16	the	the	DET
ftr-391	198	17	bilateral	bilateral	ADJ
ftr-391	198	18	negotiations	negotiation	NOUN
ftr-391	198	19	failed	fail	VERB
ftr-391	198	20	when	when	SCONJ
ftr-391	198	21	the	the	DET
ftr-391	198	22	british	british	ADJ
ftr-391	198	23	tax	tax	NOUN
ftr-391	198	24	authorities	authority	NOUN
ftr-391	198	25	supported	support	VERB
ftr-391	198	26	the	the	DET
ftr-391	198	27	company	company	NOUN
ftr-391	198	28	's	's	PART
ftr-391	198	29	view	view	NOUN
ftr-391	198	30	that	that	SCONJ
ftr-391	198	31	it	it	PRON
ftr-391	198	32	did	do	AUX
ftr-391	198	33	not	not	PART
ftr-391	198	34	owe	owe	VERB
ftr-391	198	35	any	any	DET
ftr-391	198	36	additional	additional	ADJ
ftr-391	198	37	taxes	taxis	NOUN
ftr-391	198	38	to	to	ADP
ftr-391	198	39	the	the	DET
ftr-391	198	40	u.s	u.s	PROPN
ftr-391	198	41	.	.	PROPN
ftr-391	198	42	glaxo	glaxo	PROPN
ftr-391	198	43	reached	reach	VERB
ftr-391	198	44	a	a	DET
ftr-391	198	45	settlement	settlement	NOUN
ftr-391	198	46	with	with	ADP
ftr-391	198	47	the	the	DET
ftr-391	198	48	irs	irs	PROPN
ftr-391	198	49	in	in	ADP
ftr-391	198	50	september	september	PROPN
ftr-391	198	51	2006	2006	NUM
ftr-391	198	52	.	.	PUNCT
ftr-391	199	1	2	2	X
ftr-391	199	2	.	.	NOUN
ftr-391	199	3	advantages	advantage	NOUN
ftr-391	199	4	offormulary	offormulary	ADJ
ftr-391	199	5	apportionment	apportionment	VERB
ftr-391	199	6	its	its	PRON
ftr-391	199	7	advocates	advocate	NOUN
ftr-391	199	8	argue	argue	VERB
ftr-391	199	9	that	that	SCONJ
ftr-391	199	10	formulary	formulary	ADJ
ftr-391	199	11	apportionment	apportionment	NOUN
ftr-391	199	12	better	well	ADV
ftr-391	199	13	reflects	reflect	VERB
ftr-391	199	14	the	the	DET
ftr-391	199	15	economic	economic	ADJ
ftr-391	199	16	reality	reality	NOUN
ftr-391	199	17	of	of	ADP
ftr-391	199	18	multinational	multinational	ADJ
ftr-391	199	19	(	(	PUNCT
ftr-391	199	20	or	or	CCONJ
ftr-391	199	21	,	,	PUNCT
ftr-391	199	22	more	more	ADV
ftr-391	199	23	generally	generally	ADV
ftr-391	199	24	,	,	PUNCT
ftr-391	199	25	multijurisdictional	multijurisdictional	ADJ
ftr-391	199	26	)	)	PUNCT
ftr-391	199	27	firms	firm	NOUN
ftr-391	199	28	'	'	PART
ftr-391	199	29	corporate	corporate	ADJ
ftr-391	199	30	structure	structure	NOUN
ftr-391	199	31	than	than	SCONJ
ftr-391	199	32	the	the	DET
ftr-391	199	33	separate	separate	ADJ
ftr-391	199	34	entity	entity	NOUN
ftr-391	199	35	system	system	NOUN
ftr-391	199	36	does	do	VERB
ftr-391	199	37	.	.	PUNCT
ftr-391	199	38	9	9	NUM
ftr-391	199	39	consolidated	consolidated	ADJ
ftr-391	199	40	taxation	taxation	NOUN
ftr-391	199	41	with	with	ADP
ftr-391	199	42	formulary	formulary	ADJ
ftr-391	199	43	apportionment	apportionment	NOUN
ftr-391	199	44	does	do	AUX
ftr-391	199	45	not	not	PART
ftr-391	199	46	require	require	VERB
ftr-391	199	47	firms	firm	NOUN
ftr-391	199	48	to	to	PART
ftr-391	199	49	draw	draw	VERB
ftr-391	199	50	artificial	artificial	ADJ
ftr-391	199	51	boundaries	boundary	NOUN
ftr-391	199	52	among	among	ADP
ftr-391	199	53	the	the	DET
ftr-391	199	54	various	various	ADJ
ftr-391	199	55	,	,	PUNCT
ftr-391	199	56	integrated	integrated	ADJ
ftr-391	199	57	parts	part	NOUN
ftr-391	199	58	of	of	ADP
ftr-391	199	59	the	the	DET
ftr-391	199	60	corporation	corporation	NOUN
ftr-391	199	61	and	and	CCONJ
ftr-391	199	62	then	then	ADV
ftr-391	199	63	to	to	PART
ftr-391	199	64	price	price	VERB
ftr-391	199	65	the	the	DET
ftr-391	199	66	transactions	transaction	NOUN
ftr-391	199	67	occurring	occur	VERB
ftr-391	199	68	between	between	ADP
ftr-391	199	69	the	the	DET
ftr-391	199	70	members	member	NOUN
ftr-391	199	71	"	"	PUNCT
ftr-391	199	72	as	as	SCONJ
ftr-391	199	73	if	if	SCONJ
ftr-391	199	74	'	'	PUNCT
ftr-391	199	75	they	they	PRON
ftr-391	199	76	operated	operate	VERB
ftr-391	199	77	at	at	ADP
ftr-391	199	78	arm	arm	NOUN
ftr-391	199	79	's	's	PART
ftr-391	199	80	length	length	NOUN
ftr-391	199	81	.	.	PUNCT
ftr-391	200	1	by	by	ADP
ftr-391	200	2	contrast	contrast	NOUN
ftr-391	200	3	,	,	PUNCT
ftr-391	200	4	the	the	DET
ftr-391	200	5	separate	separate	ADJ
ftr-391	200	6	entity	entity	NOUN
ftr-391	200	7	system	system	NOUN
ftr-391	200	8	with	with	ADP
ftr-391	200	9	arm	arm	NOUN
ftr-391	200	10	's	's	PART
ftr-391	200	11	length	length	NOUN
ftr-391	200	12	pricing	pricing	NOUN
ftr-391	200	13	rests	rest	VERB
ftr-391	200	14	solidly	solidly	ADV
ftr-391	200	15	on	on	ADP
ftr-391	200	16	the	the	DET
ftr-391	200	17	view	view	NOUN
ftr-391	200	18	that	that	SCONJ
ftr-391	200	19	an	an	DET
ftr-391	200	20	integrated	integrated	ADJ
ftr-391	200	21	company	company	NOUN
ftr-391	200	22	is	be	AUX
ftr-391	200	23	able	able	ADJ
ftr-391	200	24	to	to	PART
ftr-391	200	25	find	find	VERB
ftr-391	200	26	prices	price	NOUN
ftr-391	200	27	that	that	SCONJ
ftr-391	200	28	independent	independent	ADJ
ftr-391	200	29	entities	entity	NOUN
ftr-391	200	30	operating	operate	VERB
ftr-391	200	31	at	at	ADP
ftr-391	200	32	arm	arm	NOUN
ftr-391	200	33	's	's	PART
ftr-391	200	34	length	length	NOUN
ftr-391	200	35	would	would	AUX
ftr-391	200	36	use	use	VERB
ftr-391	200	37	to	to	PART
ftr-391	200	38	price	price	VERB
ftr-391	200	39	comparable	comparable	ADJ
ftr-391	200	40	internal	internal	ADJ
ftr-391	200	41	transactions	transaction	NOUN
ftr-391	200	42	among	among	ADP
ftr-391	200	43	dependent	dependent	ADJ
ftr-391	200	44	entities	entity	NOUN
ftr-391	200	45	.	.	PUNCT
ftr-391	201	1	increasingly	increasingly	ADV
ftr-391	201	2	in	in	ADP
ftr-391	201	3	the	the	DET
ftr-391	201	4	global	global	ADJ
ftr-391	201	5	economy	economy	NOUN
ftr-391	201	6	,	,	PUNCT
ftr-391	201	7	however	however	ADV
ftr-391	201	8	,	,	PUNCT
ftr-391	201	9	no	no	DET
ftr-391	201	10	independent	independent	ADJ
ftr-391	201	11	transactions	transaction	NOUN
ftr-391	201	12	exist	exist	VERB
ftr-391	201	13	for	for	ADP
ftr-391	201	14	the	the	DET
ftr-391	201	15	transfer	transfer	NOUN
ftr-391	201	16	of	of	ADP
ftr-391	201	17	unique	unique	ADJ
ftr-391	201	18	items	item	NOUN
ftr-391	201	19	,	,	PUNCT
ftr-391	201	20	such	such	ADJ
ftr-391	201	21	as	as	ADP
ftr-391	201	22	intangibles	intangible	NOUN
ftr-391	201	23	or	or	CCONJ
ftr-391	201	24	services	service	NOUN
ftr-391	201	25	.	.	PUNCT
ftr-391	202	1	walter	walter	PROPN
ftr-391	202	2	hellerstein	hellerstein	PROPN
ftr-391	202	3	summarized	summarize	VERB
ftr-391	202	4	this	this	DET
ftr-391	202	5	point	point	NOUN
ftr-391	202	6	:	:	PUNCT
ftr-391	202	7	"	"	PUNCT
ftr-391	202	8	a	a	DET
ftr-391	202	9	key	key	ADJ
ftr-391	202	10	reason	reason	NOUN
ftr-391	202	11	to	to	PART
ftr-391	202	12	employ	employ	VERB
ftr-391	202	13	formulary	formulary	ADJ
ftr-391	202	14	apportionment	apportionment	NOUN
ftr-391	202	15	,	,	PUNCT
ftr-391	202	16	whether	whether	SCONJ
ftr-391	202	17	to	to	ADP
ftr-391	202	18	a	a	DET
ftr-391	202	19	single	single	ADJ
ftr-391	202	20	corporation	corporation	NOUN
ftr-391	202	21	or	or	CCONJ
ftr-391	202	22	to	to	ADP
ftr-391	202	23	a	a	DET
ftr-391	202	24	group	group	NOUN
ftr-391	202	25	of	of	ADP
ftr-391	202	26	commonly	commonly	ADV
ftr-391	202	27	controlled	control	VERB
ftr-391	202	28	corporations	corporation	NOUN
ftr-391	202	29	,	,	PUNCT
ftr-391	202	30	is	be	AUX
ftr-391	202	31	because	because	SCONJ
ftr-391	202	32	they	they	PRON
ftr-391	202	33	are	be	AUX
ftr-391	202	34	engaged	engage	VERB
ftr-391	202	35	in	in	ADP
ftr-391	202	36	integrated	integrate	VERB
ftr-391	202	37	cross	cross	ADJ
ftr-391	202	38	-	-	ADJ
ftr-391	202	39	border	border	ADJ
ftr-391	202	40	economic	economic	ADJ
ftr-391	202	41	activity	activity	NOUN
ftr-391	202	42	that	that	PRON
ftr-391	202	43	can	can	AUX
ftr-391	202	44	not	not	PART
ftr-391	202	45	readily	readily	ADV
ftr-391	202	46	be	be	AUX
ftr-391	202	47	treated	treat	VERB
ftr-391	202	48	on	on	ADP
ftr-391	202	49	an	an	DET
ftr-391	202	50	arm	arm	NOUN
ftr-391	202	51	's	's	PART
ftr-391	202	52	length	length	NOUN
ftr-391	202	53	/	/	SYM
ftr-391	202	54	separate	separate	ADJ
ftr-391	202	55	-	-	PUNCT
ftr-391	202	56	geographic	geographic	ADJ
ftr-391	202	57	accounting	accounting	NOUN
ftr-391	202	58	basis	basis	NOUN
ftr-391	202	59	.	.	PUNCT
ftr-391	203	1	"20	"20	PROPN
ftr-391	204	1	as	as	SCONJ
ftr-391	204	2	the	the	DET
ftr-391	204	3	economic	economic	ADJ
ftr-391	204	4	integration	integration	NOUN
ftr-391	204	5	in	in	ADP
ftr-391	204	6	the	the	DET
ftr-391	204	7	european	european	PROPN
ftr-391	204	8	union	union	PROPN
ftr-391	204	9	has	have	AUX
ftr-391	204	10	deepened	deepen	VERB
ftr-391	204	11	,	,	PUNCT
ftr-391	204	12	so	so	ADV
ftr-391	204	13	has	have	AUX
ftr-391	204	14	support	support	NOUN
ftr-391	204	15	for	for	ADP
ftr-391	204	16	formulary	formulary	NOUN
ftr-391	204	17	apportionment.2	apportionment.2	PART
ftr-391	204	18	weiner	weiner	NOUN
ftr-391	204	19	(	(	PUNCT
ftr-391	204	20	1994	1994	NUM
ftr-391	204	21	)	)	PUNCT
ftr-391	204	22	conducted	conduct	VERB
ftr-391	204	23	an	an	DET
ftr-391	204	24	early	early	ADJ
ftr-391	204	25	analysis	analysis	NOUN
ftr-391	204	26	of	of	ADP
ftr-391	204	27	the	the	DET
ftr-391	204	28	impact	impact	NOUN
ftr-391	204	29	of	of	ADP
ftr-391	204	30	formulary	formulary	ADJ
ftr-391	204	31	apportionment	apportionment	NOUN
ftr-391	204	32	on	on	ADP
ftr-391	204	33	investment	investment	NOUN
ftr-391	204	34	in	in	ADP
ftr-391	204	35	the	the	DET
ftr-391	204	36	european	european	ADJ
ftr-391	204	37	community.22	community.22	NOUN
ftr-391	204	38	drawing	draw	VERB
ftr-391	204	39	from	from	ADP
ftr-391	204	40	their	their	PRON
ftr-391	204	41	experience	experience	NOUN
ftr-391	204	42	in	in	ADP
ftr-391	204	43	state	state	NOUN
ftr-391	204	44	corporate	corporate	ADJ
ftr-391	204	45	income	income	NOUN
ftr-391	204	46	taxation	taxation	NOUN
ftr-391	204	47	,	,	PUNCT
ftr-391	204	48	charles	charles	PROPN
ftr-391	204	49	mclure	mclure	NOUN
ftr-391	204	50	and	and	CCONJ
ftr-391	204	51	walter	walter	PROPN
ftr-391	204	52	hellerstein	hellerstein	PROPN
ftr-391	204	53	have	have	AUX
ftr-391	204	54	argued	argue	VERB
ftr-391	204	55	in	in	ADP
ftr-391	204	56	favor	favor	NOUN
ftr-391	204	57	19	19	NUM
ftr-391	204	58	.	.	PUNCT
ftr-391	205	1	for	for	ADP
ftr-391	205	2	an	an	DET
ftr-391	205	3	analysis	analysis	NOUN
ftr-391	205	4	of	of	ADP
ftr-391	205	5	this	this	DET
ftr-391	205	6	issue	issue	NOUN
ftr-391	205	7	,	,	PUNCT
ftr-391	205	8	see	see	VERB
ftr-391	205	9	jinyan	jinyan	PROPN
ftr-391	205	10	li	li	PROPN
ftr-391	205	11	,	,	PUNCT
ftr-391	205	12	international	international	ADJ
ftr-391	205	13	taxation	taxation	NOUN
ftr-391	205	14	in	in	ADP
ftr-391	205	15	the	the	DET
ftr-391	205	16	age	age	NOUN
ftr-391	205	17	of	of	ADP
ftr-391	205	18	electronic	electronic	ADJ
ftr-391	205	19	commerce	commerce	NOUN
ftr-391	205	20	:	:	PUNCT
ftr-391	205	21	a	a	DET
ftr-391	205	22	comparative	comparative	ADJ
ftr-391	205	23	study	study	NOUN
ftr-391	205	24	(	(	PUNCT
ftr-391	205	25	2003	2003	NUM
ftr-391	205	26	)	)	PUNCT
ftr-391	205	27	.	.	PUNCT
ftr-391	206	1	20	20	NUM
ftr-391	206	2	.	.	PUNCT
ftr-391	207	1	see	see	VERB
ftr-391	207	2	walter	walter	PROPN
ftr-391	207	3	hellerstein	hellerstein	PROPN
ftr-391	207	4	,	,	PUNCT
ftr-391	207	5	international	international	ADJ
ftr-391	207	6	income	income	NOUN
ftr-391	207	7	allocation	allocation	NOUN
ftr-391	207	8	in	in	ADP
ftr-391	207	9	the	the	DET
ftr-391	207	10	twenty	twenty	NUM
ftr-391	207	11	-	-	PUNCT
ftr-391	207	12	first	first	ADJ
ftr-391	207	13	century	century	NOUN
ftr-391	207	14	:	:	PUNCT
ftr-391	207	15	the	the	DET
ftr-391	207	16	case	case	NOUN
ftr-391	207	17	for	for	ADP
ftr-391	207	18	formulary	formulary	ADJ
ftr-391	207	19	apportionment	apportionment	NOUN
ftr-391	207	20	,	,	PUNCT
ftr-391	207	21	12	12	NUM
ftr-391	207	22	int'l	int'l	NOUN
ftr-391	207	23	transfer	transfer	NOUN
ftr-391	207	24	pricing	pricing	NOUN
ftr-391	207	25	j.	j.	PROPN
ftr-391	207	26	103	103	NUM
ftr-391	207	27	(	(	PUNCT
ftr-391	207	28	2005	2005	NUM
ftr-391	207	29	)	)	PUNCT
ftr-391	207	30	.	.	PUNCT
ftr-391	208	1	21	21	NUM
ftr-391	208	2	.	.	PUNCT
ftr-391	209	1	see	see	VERB
ftr-391	209	2	joann	joann	PROPN
ftr-391	209	3	martens	martens	PROPN
ftr-391	209	4	weiner	weiner	NOUN
ftr-391	209	5	,	,	PUNCT
ftr-391	209	6	company	company	NOUN
ftr-391	209	7	tax	tax	NOUN
ftr-391	209	8	reform	reform	NOUN
ftr-391	209	9	in	in	ADP
ftr-391	209	10	the	the	DET
ftr-391	209	11	european	european	PROPN
ftr-391	209	12	union	union	PROPN
ftr-391	209	13	.	.	PUNCT
ftr-391	210	1	guidance	guidance	NOUN
ftr-391	210	2	from	from	ADP
ftr-391	210	3	the	the	DET
ftr-391	210	4	united	united	PROPN
ftr-391	210	5	states	states	PROPN
ftr-391	210	6	and	and	CCONJ
ftr-391	210	7	canada	canada	PROPN
ftr-391	210	8	on	on	ADP
ftr-391	210	9	implementing	implement	VERB
ftr-391	210	10	formulary	formulary	ADJ
ftr-391	210	11	apportionment	apportionment	NOUN
ftr-391	210	12	in	in	ADP
ftr-391	210	13	the	the	DET
ftr-391	210	14	eu	eu	PROPN
ftr-391	210	15	,	,	PUNCT
ftr-391	210	16	new	new	PROPN
ftr-391	210	17	york	york	PROPN
ftr-391	210	18	,	,	PUNCT
ftr-391	210	19	springer	springer	NOUN
ftr-391	210	20	,	,	PUNCT
ftr-391	210	21	(	(	PUNCT
ftr-391	210	22	2006	2006	NUM
ftr-391	210	23	)	)	PUNCT
ftr-391	210	24	.	.	PUNCT
ftr-391	211	1	22	22	NUM
ftr-391	211	2	.	.	PUNCT
ftr-391	212	1	see	see	VERB
ftr-391	212	2	joann	joann	PROPN
ftr-391	212	3	martens	martens	PROPN
ftr-391	212	4	weiner	weiner	NOUN
ftr-391	212	5	,	,	PUNCT
ftr-391	212	6	company	company	NOUN
ftr-391	212	7	taxation	taxation	NOUN
ftr-391	212	8	for	for	ADP
ftr-391	212	9	the	the	DET
ftr-391	212	10	european	european	PROPN
ftr-391	212	11	community	community	NOUN
ftr-391	212	12	.	.	PUNCT
ftr-391	213	1	how	how	SCONJ
ftr-391	213	2	sub	sub	ADJ
ftr-391	213	3	-	-	ADJ
ftr-391	213	4	national	national	ADJ
ftr-391	213	5	tax	tax	NOUN
ftr-391	213	6	variation	variation	NOUN
ftr-391	213	7	affects	affect	VERB
ftr-391	213	8	business	business	NOUN
ftr-391	213	9	investment	investment	NOUN
ftr-391	213	10	in	in	ADP
ftr-391	213	11	the	the	DET
ftr-391	213	12	united	united	PROPN
ftr-391	213	13	states	states	PROPN
ftr-391	213	14	and	and	CCONJ
ftr-391	213	15	canada	canada	PROPN
ftr-391	213	16	(	(	PUNCT
ftr-391	213	17	1994	1994	NUM
ftr-391	213	18	)	)	PUNCT
ftr-391	213	19	(	(	PUNCT
ftr-391	213	20	unpublished	unpublished	ADJ
ftr-391	213	21	ph.d	ph.d	PROPN
ftr-391	213	22	.	.	PUNCT
ftr-391	214	1	dissertation	dissertation	NOUN
ftr-391	214	2	,	,	PUNCT
ftr-391	214	3	harvard	harvard	PROPN
ftr-391	214	4	university	university	PROPN
ftr-391	214	5	)	)	PUNCT
ftr-391	214	6	(	(	PUNCT
ftr-391	214	7	on	on	ADP
ftr-391	214	8	file	file	NOUN
ftr-391	214	9	with	with	ADP
ftr-391	214	10	author	author	NOUN
ftr-391	214	11	)	)	PUNCT
ftr-391	214	12	.	.	PUNCT
ftr-391	215	1	[	[	X
ftr-391	215	2	vol	vol	NOUN
ftr-391	215	3	.	.	NOUN
ftr-391	215	4	8:7	8:7	NUM
ftr-391	215	5	2007	2007	NUM
ftr-391	215	6	]	]	PUNCT
ftr-391	215	7	practical	practical	ADJ
ftr-391	215	8	aspects	aspect	NOUN
ftr-391	215	9	of	of	ADP
ftr-391	215	10	implementing	implement	VERB
ftr-391	215	11	formulary	formulary	ADJ
ftr-391	215	12	apportionment	apportionment	NOUN
ftr-391	215	13	643	643	NUM
ftr-391	215	14	of	of	ADP
ftr-391	215	15	introducing	introduce	VERB
ftr-391	215	16	formulary	formulary	ADJ
ftr-391	215	17	apportionment	apportionment	NOUN
ftr-391	215	18	in	in	ADP
ftr-391	215	19	the	the	DET
ftr-391	215	20	european	european	PROPN
ftr-391	215	21	union	union	PROPN
ftr-391	215	22	.	.	PUNCT
ftr-391	216	1	other	other	ADJ
ftr-391	216	2	authors	author	NOUN
ftr-391	216	3	,	,	PUNCT
ftr-391	216	4	including	include	VERB
ftr-391	216	5	marcel	marcel	PROPN
ftr-391	216	6	gdrard	gdrard	PROPN
ftr-391	216	7	,	,	PUNCT
ftr-391	216	8	peter	peter	PROPN
ftr-391	216	9	sorensen	sorensen	PROPN
ftr-391	216	10	,	,	PUNCT
ftr-391	216	11	and	and	CCONJ
ftr-391	216	12	christoph	christoph	PROPN
ftr-391	216	13	spengel	spengel	AUX
ftr-391	216	14	support	support	VERB
ftr-391	216	15	formulary	formulary	ADJ
ftr-391	216	16	apportionment	apportionment	NOUN
ftr-391	216	17	in	in	ADP
ftr-391	216	18	the	the	DET
ftr-391	216	19	eu	eu	PROPN
ftr-391	216	20	.	.	PROPN
ftr-391	216	21	23	23	NUM
ftr-391	216	22	although	although	SCONJ
ftr-391	216	23	it	it	PRON
ftr-391	216	24	has	have	AUX
ftr-391	216	25	definitely	definitely	ADV
ftr-391	216	26	not	not	PART
ftr-391	216	27	endorsed	endorse	VERB
ftr-391	216	28	global	global	ADJ
ftr-391	216	29	formulary	formulary	NOUN
ftr-391	216	30	apportionment	apportionment	NOUN
ftr-391	216	31	,	,	PUNCT
ftr-391	216	32	the	the	DET
ftr-391	216	33	oecd	oecd	PROPN
ftr-391	216	34	recognizes	recognize	VERB
ftr-391	216	35	that	that	SCONJ
ftr-391	216	36	the	the	DET
ftr-391	216	37	economic	economic	ADJ
ftr-391	216	38	integration	integration	NOUN
ftr-391	216	39	in	in	ADP
ftr-391	216	40	the	the	DET
ftr-391	216	41	eu	eu	PROPN
ftr-391	216	42	has	have	AUX
ftr-391	216	43	caused	cause	VERB
ftr-391	216	44	the	the	DET
ftr-391	216	45	european	european	PROPN
ftr-391	216	46	commission	commission	PROPN
ftr-391	216	47	and	and	CCONJ
ftr-391	216	48	many	many	ADJ
ftr-391	216	49	member	member	NOUN
ftr-391	216	50	states	state	NOUN
ftr-391	216	51	to	to	PART
ftr-391	216	52	"	"	PUNCT
ftr-391	216	53	rethink	rethink	VERB
ftr-391	216	54	"	"	PUNCT
ftr-391	216	55	their	their	PRON
ftr-391	216	56	views	view	NOUN
ftr-391	216	57	of	of	ADP
ftr-391	216	58	formulary	formulary	ADJ
ftr-391	216	59	apportionment.24	apportionment.24	NOUN
ftr-391	216	60	the	the	DET
ftr-391	216	61	oecd	oecd	PROPN
ftr-391	216	62	member	member	NOUN
ftr-391	216	63	countries	country	NOUN
ftr-391	216	64	have	have	AUX
ftr-391	216	65	adopted	adopt	VERB
ftr-391	216	66	profit	profit	NOUN
ftr-391	216	67	-	-	PUNCT
ftr-391	216	68	based	base	VERB
ftr-391	216	69	methods	method	NOUN
ftr-391	216	70	that	that	PRON
ftr-391	216	71	resemble	resemble	VERB
ftr-391	216	72	formulary	formulary	ADJ
ftr-391	216	73	apportionment	apportionment	NOUN
ftr-391	216	74	methods.25	methods.25	PROPN
ftr-391	216	75	i.	i.	NOUN
ftr-391	216	76	the	the	DET
ftr-391	216	77	ccctb	ccctb	NOUN
ftr-391	216	78	working	work	VERB
ftr-391	216	79	group	group	NOUN
ftr-391	216	80	with	with	ADP
ftr-391	216	81	the	the	DET
ftr-391	216	82	approval	approval	NOUN
ftr-391	216	83	of	of	ADP
ftr-391	216	84	european	european	PROPN
ftr-391	216	85	union	union	PROPN
ftr-391	216	86	economics	economic	NOUN
ftr-391	216	87	and	and	CCONJ
ftr-391	216	88	finance	finance	NOUN
ftr-391	216	89	ministers	minister	NOUN
ftr-391	216	90	,	,	PUNCT
ftr-391	216	91	the	the	DET
ftr-391	216	92	european	european	PROPN
ftr-391	216	93	commission	commission	PROPN
ftr-391	216	94	established	establish	VERB
ftr-391	216	95	a	a	DET
ftr-391	216	96	common	common	ADJ
ftr-391	216	97	consolidated	consolidated	ADJ
ftr-391	216	98	corporate	corporate	ADJ
ftr-391	216	99	tax	tax	NOUN
ftr-391	216	100	base	base	NOUN
ftr-391	216	101	(	(	PUNCT
ftr-391	216	102	ccctb	ccctb	NOUN
ftr-391	216	103	)	)	PUNCT
ftr-391	216	104	working	working	NOUN
ftr-391	216	105	group	group	NOUN
ftr-391	216	106	in	in	ADP
ftr-391	216	107	2004	2004	NUM
ftr-391	216	108	to	to	PART
ftr-391	216	109	evaluate	evaluate	VERB
ftr-391	216	110	the	the	DET
ftr-391	216	111	technical	technical	ADJ
ftr-391	216	112	details	detail	NOUN
ftr-391	216	113	involved	involve	VERB
ftr-391	216	114	in	in	ADP
ftr-391	216	115	moving	move	VERB
ftr-391	216	116	to	to	ADP
ftr-391	216	117	a	a	DET
ftr-391	216	118	common	common	ADJ
ftr-391	216	119	eu	eu	PROPN
ftr-391	216	120	tax	tax	NOUN
ftr-391	216	121	base	base	NOUN
ftr-391	216	122	.	.	PUNCT
ftr-391	217	1	since	since	SCONJ
ftr-391	217	2	its	its	PRON
ftr-391	217	3	first	first	ADJ
ftr-391	217	4	meeting	meeting	NOUN
ftr-391	217	5	in	in	ADP
ftr-391	217	6	2004	2004	NUM
ftr-391	217	7	.	.	PUNCT
ftr-391	218	1	the	the	DET
ftr-391	218	2	commission	commission	NOUN
ftr-391	218	3	's	's	PART
ftr-391	218	4	ccctb	ccctb	NOUN
ftr-391	218	5	working	work	VERB
ftr-391	218	6	group	group	NOUN
ftr-391	218	7	and	and	CCONJ
ftr-391	218	8	the	the	DET
ftr-391	218	9	various	various	ADJ
ftr-391	218	10	subgroups	subgroup	NOUN
ftr-391	218	11	have	have	AUX
ftr-391	218	12	met	meet	VERB
ftr-391	218	13	more	more	ADJ
ftr-391	218	14	than	than	ADP
ftr-391	218	15	a	a	DET
ftr-391	218	16	dozen	dozen	NOUN
ftr-391	218	17	times	time	NOUN
ftr-391	218	18	to	to	PART
ftr-391	218	19	focus	focus	VERB
ftr-391	218	20	on	on	ADP
ftr-391	218	21	the	the	DET
ftr-391	218	22	technical	technical	ADJ
ftr-391	218	23	details	detail	NOUN
ftr-391	218	24	of	of	ADP
ftr-391	218	25	the	the	DET
ftr-391	218	26	common	common	ADJ
ftr-391	218	27	consolidated	consolidated	ADJ
ftr-391	218	28	corporate	corporate	ADJ
ftr-391	218	29	tax	tax	NOUN
ftr-391	218	30	base	base	NOUN
ftr-391	218	31	with	with	ADP
ftr-391	218	32	formulary	formulary	ADJ
ftr-391	218	33	apportionment	apportionment	NOUN
ftr-391	218	34	.	.	PUNCT
ftr-391	219	1	26	26	NUM
ftr-391	219	2	the	the	DET
ftr-391	219	3	23	23	NUM
ftr-391	219	4	.	.	PUNCT
ftr-391	220	1	see	see	VERB
ftr-391	220	2	walter	walter	PROPN
ftr-391	220	3	hellerstein	hellerstein	PROPN
ftr-391	220	4	and	and	CCONJ
ftr-391	220	5	charles	charles	PROPN
ftr-391	220	6	e.	e.	PROPN
ftr-391	220	7	mclure	mclure	PROPN
ftr-391	220	8	,	,	PUNCT
ftr-391	220	9	jr	jr	PROPN
ftr-391	220	10	.	.	PROPN
ftr-391	220	11	,	,	PUNCT
ftr-391	220	12	the	the	DET
ftr-391	220	13	european	european	PROPN
ftr-391	220	14	commission	commission	PROPN
ftr-391	220	15	's	's	PART
ftr-391	220	16	report	report	NOUN
ftr-391	220	17	on	on	ADP
ftr-391	220	18	company	company	NOUN
ftr-391	220	19	income	income	NOUN
ftr-391	220	20	taxation	taxation	NOUN
ftr-391	220	21	:	:	PUNCT
ftr-391	220	22	what	what	PRON
ftr-391	220	23	the	the	DET
ftr-391	220	24	eu	eu	PROPN
ftr-391	220	25	can	can	AUX
ftr-391	220	26	learn	learn	VERB
ftr-391	220	27	form	form	VERB
ftr-391	220	28	the	the	DET
ftr-391	220	29	experience	experience	NOUN
ftr-391	220	30	of	of	ADP
ftr-391	220	31	the	the	DET
ftr-391	220	32	u.s	u.s	PROPN
ftr-391	220	33	.	.	PROPN
ftr-391	220	34	states	state	NOUN
ftr-391	220	35	,	,	PUNCT
ftr-391	220	36	11	11	NUM
ftr-391	220	37	int'l	int'l	NOUN
ftr-391	220	38	tax	tax	NOUN
ftr-391	220	39	and	and	CCONJ
ftr-391	220	40	public	public	ADJ
ftr-391	220	41	fin	fin	NOUN
ftr-391	220	42	.	.	PUNCT
ftr-391	221	1	199	199	NUM
ftr-391	221	2	(	(	PUNCT
ftr-391	221	3	2004	2004	NUM
ftr-391	221	4	)	)	PUNCT
ftr-391	221	5	;	;	PUNCT
ftr-391	221	6	walter	walter	PROPN
ftr-391	221	7	hellerstein	hellerstein	PROPN
ftr-391	221	8	and	and	CCONJ
ftr-391	221	9	charles	charles	PROPN
ftr-391	221	10	e.	e.	PROPN
ftr-391	221	11	mclure	mclure	PROPN
ftr-391	221	12	,	,	PUNCT
ftr-391	221	13	jr	jr	PROPN
ftr-391	221	14	.	.	PROPN
ftr-391	221	15	,	,	PUNCT
ftr-391	221	16	lost	lose	VERB
ftr-391	221	17	in	in	ADP
ftr-391	221	18	translation	translation	NOUN
ftr-391	221	19	:	:	PUNCT
ftr-391	221	20	contextual	contextual	ADJ
ftr-391	221	21	considerations	consideration	NOUN
ftr-391	221	22	in	in	ADP
ftr-391	221	23	evaluating	evaluate	VERB
ftr-391	221	24	the	the	DET
ftr-391	221	25	relevance	relevance	NOUN
ftr-391	221	26	of	of	ADP
ftr-391	221	27	u.s	u.s	PROPN
ftr-391	221	28	.	.	PROPN
ftr-391	221	29	experience	experience	NOUN
ftr-391	221	30	for	for	ADP
ftr-391	221	31	the	the	DET
ftr-391	221	32	european	european	PROPN
ftr-391	221	33	commission	commission	PROPN
ftr-391	221	34	's	's	PART
ftr-391	221	35	company	company	NOUN
ftr-391	221	36	taxation	taxation	NOUN
ftr-391	221	37	proposals	proposal	NOUN
ftr-391	221	38	,	,	PUNCT
ftr-391	221	39	58	58	NUM
ftr-391	221	40	bull	bull	NOUN
ftr-391	221	41	.	.	PUNCT
ftr-391	222	1	int'l	int'l	ADP
ftr-391	222	2	fiscal	fiscal	ADJ
ftr-391	222	3	documentation	documentation	NOUN
ftr-391	222	4	86	86	NUM
ftr-391	222	5	(	(	PUNCT
ftr-391	222	6	mar	mar	PROPN
ftr-391	222	7	.	.	PROPN
ftr-391	222	8	2004	2004	NUM
ftr-391	222	9	)	)	PUNCT
ftr-391	222	10	;	;	PUNCT
ftr-391	222	11	charles	charles	PROPN
ftr-391	222	12	e.	e.	PROPN
ftr-391	222	13	mclure	mclure	PROPN
ftr-391	222	14	,	,	PUNCT
ftr-391	222	15	jr	jr	PROPN
ftr-391	222	16	.	.	PROPN
ftr-391	222	17	,	,	PUNCT
ftr-391	222	18	corporate	corporate	ADJ
ftr-391	222	19	tax	tax	NOUN
ftr-391	222	20	harmonization	harmonization	NOUN
ftr-391	222	21	for	for	ADP
ftr-391	222	22	the	the	DET
ftr-391	222	23	single	single	ADJ
ftr-391	222	24	market	market	NOUN
ftr-391	222	25	;	;	PUNCT
ftr-391	222	26	what	what	PRON
ftr-391	222	27	the	the	DET
ftr-391	222	28	european	european	PROPN
ftr-391	222	29	union	union	PROPN
ftr-391	222	30	is	be	AUX
ftr-391	222	31	thinking	think	VERB
ftr-391	222	32	,	,	PUNCT
ftr-391	222	33	business	business	NOUN
ftr-391	222	34	economics	economics	PROPN
ftr-391	222	35	oct	oct	PROPN
ftr-391	222	36	.	.	PROPN
ftr-391	222	37	2004	2004	NUM
ftr-391	222	38	,	,	PUNCT
ftr-391	222	39	at	at	ADP
ftr-391	222	40	28	28	NUM
ftr-391	222	41	,	,	PUNCT
ftr-391	222	42	marcel	marcel	PROPN
ftr-391	222	43	g6rard	g6rard	PROPN
ftr-391	222	44	,	,	PUNCT
ftr-391	222	45	multijurisdictional	multijurisdictional	ADJ
ftr-391	222	46	firms	firm	NOUN
ftr-391	222	47	and	and	CCONJ
ftr-391	222	48	governments	government	NOUN
ftr-391	222	49	'	'	PART
ftr-391	222	50	strategies	strategy	NOUN
ftr-391	222	51	under	under	ADP
ftr-391	222	52	alternative	alternative	ADJ
ftr-391	222	53	tax	tax	NOUN
ftr-391	222	54	designs	design	NOUN
ftr-391	222	55	,	,	PUNCT
ftr-391	222	56	(	(	PUNCT
ftr-391	222	57	cesifo	cesifo	PROPN
ftr-391	222	58	,	,	PUNCT
ftr-391	222	59	working	working	NOUN
ftr-391	222	60	paper	paper	NOUN
ftr-391	222	61	no	no	NOUN
ftr-391	222	62	.	.	PROPN
ftr-391	222	63	1527	1527	NUM
ftr-391	222	64	,	,	PUNCT
ftr-391	222	65	2005	2005	NUM
ftr-391	222	66	)	)	PUNCT
ftr-391	222	67	available	available	ADJ
ftr-391	222	68	at	at	ADP
ftr-391	222	69	http://www.cesifogroup.de/doccidl/cesifo	http://www.cesifogroup.de/doccidl/cesifo	PROPN
ftr-391	222	70	l_wp	l_wp	PROPN
ftr-391	222	71	1527.pdf	1527.pdf	PROPN
ftr-391	222	72	,	,	PUNCT
ftr-391	222	73	peter	peter	PROPN
ftr-391	222	74	birch	birch	PROPN
ftr-391	222	75	sorensen	sorensen	PROPN
ftr-391	222	76	,	,	PUNCT
ftr-391	222	77	company	company	NOUN
ftr-391	222	78	tax	tax	NOUN
ftr-391	222	79	reform	reform	NOUN
ftr-391	222	80	in	in	ADP
ftr-391	222	81	the	the	DET
ftr-391	222	82	european	european	PROPN
ftr-391	222	83	union	union	PROPN
ftr-391	222	84	,	,	PUNCT
ftr-391	222	85	11	11	NUM
ftr-391	222	86	int'l	int'l	NOUN
ftr-391	222	87	tax	tax	NOUN
ftr-391	222	88	and	and	CCONJ
ftr-391	222	89	public	public	ADJ
ftr-391	222	90	fin	fin	NOUN
ftr-391	222	91	.	.	PUNCT
ftr-391	223	1	91	91	NUM
ftr-391	223	2	(	(	PUNCT
ftr-391	223	3	2004	2004	NUM
ftr-391	223	4	)	)	PUNCT
ftr-391	224	1	;	;	PUNCT
ftr-391	224	2	christoph	christoph	PROPN
ftr-391	224	3	spengel	spengel	PROPN
ftr-391	224	4	,	,	PUNCT
ftr-391	224	5	presentation	presentation	NOUN
ftr-391	224	6	at	at	ADP
ftr-391	224	7	the	the	DET
ftr-391	224	8	international	international	ADJ
ftr-391	224	9	tax	tax	NOUN
ftr-391	224	10	conference	conference	NOUN
ftr-391	224	11	,	,	PUNCT
ftr-391	224	12	berlin	berlin	PROPN
ftr-391	224	13	:	:	PUNCT
ftr-391	224	14	concept	concept	NOUN
ftr-391	224	15	and	and	CCONJ
ftr-391	224	16	necessity	necessity	NOUN
ftr-391	224	17	of	of	ADP
ftr-391	224	18	a	a	DET
ftr-391	224	19	common	common	ADJ
ftr-391	224	20	tax	tax	NOUN
ftr-391	224	21	base	base	NOUN
ftr-391	224	22	an	an	DET
ftr-391	224	23	academic	academic	ADJ
ftr-391	224	24	introduction	introduction	NOUN
ftr-391	224	25	(	(	PUNCT
ftr-391	224	26	may	may	PROPN
ftr-391	224	27	15	15	NUM
ftr-391	224	28	,	,	PUNCT
ftr-391	224	29	2007	2007	NUM
ftr-391	224	30	)	)	PUNCT
ftr-391	224	31	.	.	PUNCT
ftr-391	225	1	24	24	NUM
ftr-391	225	2	.	.	PUNCT
ftr-391	226	1	see	see	VERB
ftr-391	226	2	organization	organization	NOUN
ftr-391	226	3	for	for	ADP
ftr-391	226	4	economic	economic	ADJ
ftr-391	226	5	cooperation	cooperation	NOUN
ftr-391	226	6	and	and	CCONJ
ftr-391	226	7	development	development	NOUN
ftr-391	226	8	,	,	PUNCT
ftr-391	226	9	are	be	AUX
ftr-391	226	10	the	the	DET
ftr-391	226	11	current	current	ADJ
ftr-391	226	12	treaty	treaty	NOUN
ftr-391	226	13	rules	rule	NOUN
ftr-391	226	14	for	for	ADP
ftr-391	226	15	taxing	tax	VERB
ftr-391	226	16	business	business	NOUN
ftr-391	226	17	profits	profit	NOUN
ftr-391	226	18	appropriate	appropriate	ADJ
ftr-391	226	19	for	for	ADP
ftr-391	226	20	e	e	NOUN
ftr-391	226	21	-	-	NOUN
ftr-391	226	22	commerce	commerce	NOUN
ftr-391	226	23	?	?	PUNCT
ftr-391	226	24	,	,	PUNCT
ftr-391	226	25	public	public	ADJ
ftr-391	226	26	discussion	discussion	NOUN
ftr-391	226	27	draft	draft	NOUN
ftr-391	226	28	(	(	PUNCT
ftr-391	226	29	nov	nov	PROPN
ftr-391	226	30	.	.	PROPN
ftr-391	226	31	26	26	NUM
ftr-391	226	32	,	,	PUNCT
ftr-391	226	33	2003	2003	NUM
ftr-391	226	34	)	)	PUNCT
ftr-391	226	35	,	,	PUNCT
ftr-391	226	36	available	available	ADJ
ftr-391	226	37	at	at	ADP
ftr-391	226	38	http://www.oecd.org/dataoecd	http://www.oecd.org/dataoecd	X
ftr-391	226	39	/2/38/20655083.pdf	/2/38/20655083.pdf	PROPN
ftr-391	226	40	.	.	PUNCT
ftr-391	227	1	25	25	NUM
ftr-391	227	2	.	.	PUNCT
ftr-391	228	1	see	see	VERB
ftr-391	228	2	robert	robert	PROPN
ftr-391	228	3	e.	e.	PROPN
ftr-391	228	4	culbertson	culbertson	PROPN
ftr-391	228	5	,	,	PUNCT
ftr-391	228	6	a	a	DET
ftr-391	228	7	rose	rose	NOUN
ftr-391	228	8	by	by	ADP
ftr-391	228	9	any	any	DET
ftr-391	228	10	other	other	ADJ
ftr-391	228	11	name	name	NOUN
ftr-391	228	12	:	:	PUNCT
ftr-391	228	13	smelling	smell	VERB
ftr-391	228	14	the	the	DET
ftr-391	228	15	flowers	flower	NOUN
ftr-391	228	16	at	at	ADP
ftr-391	228	17	the	the	DET
ftr-391	228	18	oecd	oecd	PROPN
ftr-391	228	19	's	's	PART
ftr-391	228	20	(	(	PUNCT
ftr-391	228	21	last	last	ADJ
ftr-391	228	22	)	)	PUNCT
ftr-391	228	23	resort	resort	NOUN
ftr-391	228	24	,	,	PUNCT
ftr-391	228	25	10	10	NUM
ftr-391	228	26	tax	tax	NOUN
ftr-391	228	27	notes	note	NOUN
ftr-391	228	28	int'l	int'l	VERB
ftr-391	228	29	370	370	NUM
ftr-391	228	30	,	,	PUNCT
ftr-391	228	31	376	376	NUM
ftr-391	228	32	(	(	PUNCT
ftr-391	228	33	1995	1995	NUM
ftr-391	228	34	)	)	PUNCT
ftr-391	228	35	;	;	PUNCT
ftr-391	228	36	guidelines	guideline	NOUN
ftr-391	228	37	,	,	PUNCT
ftr-391	228	38	supra	supra	PROPN
ftr-391	228	39	note	note	NOUN
ftr-391	228	40	3	3	NUM
ftr-391	228	41	.	.	NOUN
ftr-391	228	42	26	26	NUM
ftr-391	228	43	.	.	PUNCT
ftr-391	229	1	see	see	VERB
ftr-391	229	2	joann	joann	PROPN
ftr-391	229	3	m.	m.	PROPN
ftr-391	229	4	weiner	weiner	NOUN
ftr-391	229	5	,	,	PUNCT
ftr-391	229	6	approaching	approach	VERB
ftr-391	229	7	a	a	DET
ftr-391	229	8	common	common	ADJ
ftr-391	229	9	consolidated	consolidated	ADJ
ftr-391	229	10	corporate	corporate	ADJ
ftr-391	229	11	tax	tax	NOUN
ftr-391	229	12	base	base	NOUN
ftr-391	229	13	in	in	ADP
ftr-391	229	14	the	the	DET
ftr-391	229	15	european	european	PROPN
ftr-391	229	16	union	union	PROPN
ftr-391	229	17	,	,	PUNCT
ftr-391	229	18	46	46	NUM
ftr-391	229	19	tax	tax	NOUN
ftr-391	229	20	notes	note	NOUN
ftr-391	229	21	int'l	int'l	VERB
ftr-391	229	22	647	647	NUM
ftr-391	229	23	(	(	PUNCT
ftr-391	229	24	2007	2007	NUM
ftr-391	229	25	)	)	PUNCT
ftr-391	229	26	(	(	PUNCT
ftr-391	229	27	summarizing	summarize	VERB
ftr-391	229	28	the	the	DET
ftr-391	229	29	status	status	NOUN
ftr-391	229	30	of	of	ADP
ftr-391	229	31	the	the	DET
ftr-391	229	32	eu	eu	PROPN
ftr-391	229	33	's	's	PART
ftr-391	229	34	project	project	NOUN
ftr-391	229	35	and	and	CCONJ
ftr-391	229	36	listing	list	VERB
ftr-391	229	37	key	key	ADJ
ftr-391	229	38	eu	eu	PROPN
ftr-391	229	39	documents	document	NOUN
ftr-391	229	40	from	from	ADP
ftr-391	229	41	the	the	DET
ftr-391	229	42	ccctb	ccctb	NOUN
ftr-391	229	43	working	working	NOUN
ftr-391	229	44	group	group	NOUN
ftr-391	229	45	)	)	PUNCT
ftr-391	229	46	.	.	PUNCT
ftr-391	230	1	commission	commission	PROPN
ftr-391	230	2	still	still	ADV
ftr-391	230	3	has	have	VERB
ftr-391	230	4	a	a	DET
ftr-391	230	5	great	great	ADJ
ftr-391	230	6	deal	deal	NOUN
ftr-391	230	7	of	of	ADP
ftr-391	230	8	work	work	NOUN
ftr-391	230	9	ahead	ahead	ADV
ftr-391	230	10	,	,	PUNCT
ftr-391	230	11	but	but	CCONJ
ftr-391	230	12	it	it	PRON
ftr-391	230	13	is	be	AUX
ftr-391	230	14	convinced	convince	VERB
ftr-391	230	15	that	that	SCONJ
ftr-391	230	16	it	it	PRON
ftr-391	230	17	will	will	AUX
ftr-391	230	18	release	release	VERB
ftr-391	230	19	a	a	DET
ftr-391	230	20	legislative	legislative	ADJ
ftr-391	230	21	proposal	proposal	NOUN
ftr-391	230	22	in	in	ADP
ftr-391	230	23	2008	2008	NUM
ftr-391	230	24	.	.	PUNCT
ftr-391	231	1	from	from	ADP
ftr-391	231	2	the	the	DET
ftr-391	231	3	start	start	NOUN
ftr-391	231	4	of	of	ADP
ftr-391	231	5	the	the	DET
ftr-391	231	6	project	project	NOUN
ftr-391	231	7	,	,	PUNCT
ftr-391	231	8	the	the	DET
ftr-391	231	9	commission	commission	NOUN
ftr-391	231	10	has	have	AUX
ftr-391	231	11	made	make	VERB
ftr-391	231	12	it	it	PRON
ftr-391	231	13	clear	clear	ADJ
ftr-391	231	14	that	that	SCONJ
ftr-391	231	15	member	member	NOUN
ftr-391	231	16	states	state	NOUN
ftr-391	231	17	will	will	AUX
ftr-391	231	18	retain	retain	VERB
ftr-391	231	19	the	the	DET
ftr-391	231	20	ability	ability	NOUN
ftr-391	231	21	to	to	PART
ftr-391	231	22	apply	apply	VERB
ftr-391	231	23	their	their	PRON
ftr-391	231	24	national	national	ADJ
ftr-391	231	25	tax	tax	NOUN
ftr-391	231	26	rates	rate	NOUN
ftr-391	231	27	to	to	ADP
ftr-391	231	28	their	their	PRON
ftr-391	231	29	share	share	NOUN
ftr-391	231	30	of	of	ADP
ftr-391	231	31	the	the	DET
ftr-391	231	32	eu	eu	PROPN
ftr-391	231	33	tax	tax	NOUN
ftr-391	231	34	base	base	NOUN
ftr-391	231	35	.	.	PUNCT
ftr-391	232	1	the	the	DET
ftr-391	232	2	commission	commission	NOUN
ftr-391	232	3	also	also	ADV
ftr-391	232	4	has	have	AUX
ftr-391	232	5	decided	decide	VERB
ftr-391	232	6	to	to	PART
ftr-391	232	7	use	use	VERB
ftr-391	232	8	formulary	formulary	ADJ
ftr-391	232	9	apportionment	apportionment	NOUN
ftr-391	232	10	to	to	PART
ftr-391	232	11	distribute	distribute	VERB
ftr-391	232	12	the	the	DET
ftr-391	232	13	eu	eu	PROPN
ftr-391	232	14	tax	tax	NOUN
ftr-391	232	15	base	base	NOUN
ftr-391	232	16	to	to	ADP
ftr-391	232	17	the	the	DET
ftr-391	232	18	member	member	NOUN
ftr-391	232	19	states	state	NOUN
ftr-391	232	20	.	.	PUNCT
ftr-391	233	1	although	although	SCONJ
ftr-391	233	2	not	not	PART
ftr-391	233	3	all	all	DET
ftr-391	233	4	member	member	NOUN
ftr-391	233	5	states	state	NOUN
ftr-391	233	6	agree	agree	VERB
ftr-391	233	7	,	,	PUNCT
ftr-391	233	8	the	the	DET
ftr-391	233	9	commission	commission	NOUN
ftr-391	233	10	believes	believe	VERB
ftr-391	233	11	that	that	SCONJ
ftr-391	233	12	the	the	DET
ftr-391	233	13	eu	eu	PROPN
ftr-391	233	14	tax	tax	NOUN
ftr-391	233	15	base	base	NOUN
ftr-391	233	16	should	should	AUX
ftr-391	233	17	be	be	AUX
ftr-391	233	18	consolidated	consolidate	VERB
ftr-391	233	19	from	from	ADP
ftr-391	233	20	the	the	DET
ftr-391	233	21	start	start	NOUN
ftr-391	233	22	rather	rather	ADV
ftr-391	233	23	than	than	ADP
ftr-391	233	24	proceeding	proceed	VERB
ftr-391	233	25	in	in	ADP
ftr-391	233	26	a	a	DET
ftr-391	233	27	two	two	NUM
ftr-391	233	28	-	-	PUNCT
ftr-391	233	29	step	step	NOUN
ftr-391	233	30	process	process	NOUN
ftr-391	233	31	that	that	PRON
ftr-391	233	32	first	first	ADV
ftr-391	233	33	introduces	introduce	VERB
ftr-391	233	34	a	a	DET
ftr-391	233	35	common	common	ADJ
ftr-391	233	36	tax	tax	NOUN
ftr-391	233	37	base	base	NOUN
ftr-391	233	38	and	and	CCONJ
ftr-391	233	39	then	then	ADV
ftr-391	233	40	introduces	introduce	VERB
ftr-391	233	41	consolidation	consolidation	NOUN
ftr-391	233	42	.	.	PUNCT
ftr-391	234	1	the	the	DET
ftr-391	234	2	commission	commission	NOUN
ftr-391	234	3	recently	recently	ADV
ftr-391	234	4	noted	note	VERB
ftr-391	234	5	that	that	SCONJ
ftr-391	234	6	"	"	PUNCT
ftr-391	234	7	it	it	PRON
ftr-391	234	8	would	would	AUX
ftr-391	234	9	be	be	AUX
ftr-391	234	10	counterproductive	counterproductive	ADJ
ftr-391	234	11	to	to	PART
ftr-391	234	12	pursue	pursue	VERB
ftr-391	234	13	at	at	ADP
ftr-391	234	14	this	this	DET
ftr-391	234	15	stage	stage	NOUN
ftr-391	234	16	a	a	DET
ftr-391	234	17	common	common	ADJ
ftr-391	234	18	tax	tax	NOUN
ftr-391	234	19	base	base	NOUN
ftr-391	234	20	without	without	ADP
ftr-391	234	21	consolidation	consolidation	NOUN
ftr-391	234	22	and	and	CCONJ
ftr-391	234	23	apportionment	apportionment	NOUN
ftr-391	234	24	.	.	PUNCT
ftr-391	235	1	"2	"2	PROPN
ftr-391	235	2	7	7	NUM
ftr-391	235	3	to	to	PART
ftr-391	235	4	maintain	maintain	VERB
ftr-391	235	5	business	business	NOUN
ftr-391	235	6	support	support	NOUN
ftr-391	235	7	for	for	ADP
ftr-391	235	8	its	its	PRON
ftr-391	235	9	program	program	NOUN
ftr-391	235	10	,	,	PUNCT
ftr-391	235	11	eu	eu	PROPN
ftr-391	235	12	businesses	business	NOUN
ftr-391	235	13	have	have	AUX
ftr-391	235	14	repeatedly	repeatedly	ADV
ftr-391	235	15	stressed	stress	VERB
ftr-391	235	16	that	that	SCONJ
ftr-391	235	17	they	they	PRON
ftr-391	235	18	must	must	AUX
ftr-391	235	19	have	have	VERB
ftr-391	235	20	the	the	DET
ftr-391	235	21	option	option	NOUN
ftr-391	235	22	of	of	ADP
ftr-391	235	23	using	use	VERB
ftr-391	235	24	the	the	DET
ftr-391	235	25	new	new	ADJ
ftr-391	235	26	ccctb	ccctb	NOUN
ftr-391	235	27	or	or	CCONJ
ftr-391	235	28	of	of	ADP
ftr-391	235	29	remaining	remain	VERB
ftr-391	235	30	under	under	ADP
ftr-391	235	31	their	their	PRON
ftr-391	235	32	national	national	ADJ
ftr-391	235	33	tax	tax	NOUN
ftr-391	235	34	systems	system	NOUN
ftr-391	235	35	.	.	PUNCT
ftr-391	236	1	the	the	DET
ftr-391	236	2	commission	commission	NOUN
ftr-391	236	3	would	would	AUX
ftr-391	236	4	impose	impose	VERB
ftr-391	236	5	restrictions	restriction	NOUN
ftr-391	236	6	on	on	ADP
ftr-391	236	7	the	the	DET
ftr-391	236	8	option	option	NOUN
ftr-391	236	9	,	,	PUNCT
ftr-391	236	10	requiring	require	VERB
ftr-391	236	11	,	,	PUNCT
ftr-391	236	12	for	for	ADP
ftr-391	236	13	example	example	NOUN
ftr-391	236	14	,	,	PUNCT
ftr-391	236	15	that	that	SCONJ
ftr-391	236	16	the	the	DET
ftr-391	236	17	taxpayer	taxpayer	NOUN
ftr-391	236	18	remain	remain	VERB
ftr-391	236	19	with	with	ADP
ftr-391	236	20	its	its	PRON
ftr-391	236	21	choice	choice	NOUN
ftr-391	236	22	for	for	ADP
ftr-391	236	23	a	a	DET
ftr-391	236	24	specified	specified	ADJ
ftr-391	236	25	period	period	NOUN
ftr-391	236	26	.	.	PUNCT
ftr-391	237	1	member	member	NOUN
ftr-391	237	2	states	state	NOUN
ftr-391	237	3	would	would	AUX
ftr-391	237	4	be	be	AUX
ftr-391	237	5	required	require	VERB
ftr-391	237	6	to	to	PART
ftr-391	237	7	make	make	VERB
ftr-391	237	8	the	the	DET
ftr-391	237	9	ccctb	ccctb	NOUN
ftr-391	237	10	available	available	ADJ
ftr-391	237	11	to	to	ADP
ftr-391	237	12	multinational	multinational	ADJ
ftr-391	237	13	companies	company	NOUN
ftr-391	237	14	that	that	PRON
ftr-391	237	15	chose	choose	VERB
ftr-391	237	16	to	to	PART
ftr-391	237	17	use	use	VERB
ftr-391	237	18	it	it	PRON
ftr-391	237	19	.	.	PUNCT
ftr-391	238	1	in	in	ADP
ftr-391	238	2	response	response	NOUN
ftr-391	238	3	to	to	ADP
ftr-391	238	4	concerns	concern	NOUN
ftr-391	238	5	over	over	ADP
ftr-391	238	6	the	the	DET
ftr-391	238	7	optional	optional	ADJ
ftr-391	238	8	aspect	aspect	NOUN
ftr-391	238	9	of	of	ADP
ftr-391	238	10	the	the	DET
ftr-391	238	11	ccctb	ccctb	NOUN
ftr-391	238	12	,	,	PUNCT
ftr-391	238	13	the	the	DET
ftr-391	238	14	commission	commission	NOUN
ftr-391	238	15	has	have	AUX
ftr-391	238	16	noted	note	VERB
ftr-391	238	17	that	that	SCONJ
ftr-391	238	18	if	if	SCONJ
ftr-391	238	19	a	a	DET
ftr-391	238	20	member	member	NOUN
ftr-391	238	21	states	state	NOUN
ftr-391	238	22	wished	wish	VERB
ftr-391	238	23	to	to	PART
ftr-391	238	24	make	make	VERB
ftr-391	238	25	the	the	DET
ftr-391	238	26	ccctb	ccctb	NOUN
ftr-391	238	27	mandatory	mandatory	ADJ
ftr-391	238	28	,	,	PUNCT
ftr-391	238	29	then	then	ADV
ftr-391	238	30	it	it	PRON
ftr-391	238	31	could	could	AUX
ftr-391	238	32	decide	decide	VERB
ftr-391	238	33	to	to	PART
ftr-391	238	34	eliminate	eliminate	VERB
ftr-391	238	35	its	its	PRON
ftr-391	238	36	national	national	ADJ
ftr-391	238	37	tax	tax	NOUN
ftr-391	238	38	rules	rule	NOUN
ftr-391	238	39	.	.	PUNCT
ftr-391	239	1	the	the	DET
ftr-391	239	2	commission	commission	NOUN
ftr-391	239	3	has	have	AUX
ftr-391	239	4	emphasized	emphasize	VERB
ftr-391	239	5	that	that	SCONJ
ftr-391	239	6	the	the	DET
ftr-391	239	7	ccctb	ccctb	NOUN
ftr-391	239	8	should	should	AUX
ftr-391	239	9	be	be	AUX
ftr-391	239	10	limited	limit	VERB
ftr-391	239	11	to	to	ADP
ftr-391	239	12	the	the	DET
ftr-391	239	13	european	european	PROPN
ftr-391	239	14	union	union	PROPN
ftr-391	239	15	's	's	PART
ftr-391	239	16	territorial	territorial	ADJ
ftr-391	239	17	boundaries	boundary	NOUN
ftr-391	239	18	,	,	PUNCT
ftr-391	239	19	i.e.	i.e.	X
ftr-391	239	20	,	,	PUNCT
ftr-391	239	21	to	to	ADP
ftr-391	239	22	the	the	DET
ftr-391	239	23	eu	eu	PROPN
ftr-391	239	24	's	's	PART
ftr-391	239	25	water	water	NOUN
ftr-391	239	26	's	's	PART
ftr-391	239	27	edge	edge	NOUN
ftr-391	239	28	(	(	PUNCT
ftr-391	239	29	euwe	euwe	NOUN
ftr-391	239	30	)	)	PUNCT
ftr-391	239	31	.	.	PUNCT
ftr-391	240	1	this	this	DET
ftr-391	240	2	decision	decision	NOUN
ftr-391	240	3	is	be	AUX
ftr-391	240	4	primarily	primarily	ADV
ftr-391	240	5	a	a	DET
ftr-391	240	6	practical	practical	ADJ
ftr-391	240	7	one	one	NOUN
ftr-391	240	8	,	,	PUNCT
ftr-391	240	9	as	as	SCONJ
ftr-391	240	10	the	the	DET
ftr-391	240	11	technical	technical	ADJ
ftr-391	240	12	difficulties	difficulty	NOUN
ftr-391	240	13	in	in	ADP
ftr-391	240	14	gaining	gain	VERB
ftr-391	240	15	worldwide	worldwide	ADJ
ftr-391	240	16	agreement	agreement	NOUN
ftr-391	240	17	to	to	PART
ftr-391	240	18	use	use	VERB
ftr-391	240	19	ccctb	ccctb	NOUN
ftr-391	240	20	with	with	ADP
ftr-391	240	21	formulary	formulary	ADJ
ftr-391	240	22	apportionment	apportionment	NOUN
ftr-391	240	23	on	on	ADP
ftr-391	240	24	a	a	DET
ftr-391	240	25	global	global	ADJ
ftr-391	240	26	basis	basis	NOUN
ftr-391	240	27	seem	seem	VERB
ftr-391	240	28	insurmountable	insurmountable	ADJ
ftr-391	240	29	at	at	ADP
ftr-391	240	30	this	this	DET
ftr-391	240	31	time	time	NOUN
ftr-391	240	32	.	.	PUNCT
ftr-391	241	1	the	the	DET
ftr-391	241	2	basic	basic	ADJ
ftr-391	241	3	contours	contours	NOUN
ftr-391	241	4	of	of	ADP
ftr-391	241	5	the	the	DET
ftr-391	241	6	eu	eu	PROPN
ftr-391	241	7	commission	commission	PROPN
ftr-391	241	8	's	's	PART
ftr-391	241	9	work	work	NOUN
ftr-391	241	10	on	on	ADP
ftr-391	241	11	the	the	DET
ftr-391	241	12	ccctb	ccctb	NOUN
ftr-391	241	13	with	with	ADP
ftr-391	241	14	formulary	formulary	ADJ
ftr-391	241	15	apportionment	apportionment	NOUN
ftr-391	241	16	resemble	resemble	VERB
ftr-391	241	17	the	the	DET
ftr-391	241	18	apportionment	apportionment	NOUN
ftr-391	241	19	systems	system	NOUN
ftr-391	241	20	used	use	VERB
ftr-391	241	21	in	in	ADP
ftr-391	241	22	the	the	DET
ftr-391	241	23	u.s	u.s	PROPN
ftr-391	241	24	.	.	PROPN
ftr-391	241	25	states	state	NOUN
ftr-391	241	26	and	and	CCONJ
ftr-391	241	27	the	the	DET
ftr-391	241	28	canadian	canadian	ADJ
ftr-391	241	29	provinces	province	NOUN
ftr-391	241	30	.	.	PUNCT
ftr-391	242	1	however	however	ADV
ftr-391	242	2	,	,	PUNCT
ftr-391	242	3	the	the	DET
ftr-391	242	4	sharply	sharply	ADV
ftr-391	242	5	different	different	ADJ
ftr-391	242	6	political	political	ADJ
ftr-391	242	7	structure	structure	NOUN
ftr-391	242	8	in	in	ADP
ftr-391	242	9	the	the	DET
ftr-391	242	10	european	european	PROPN
ftr-391	242	11	union	union	PROPN
ftr-391	242	12	,	,	PUNCT
ftr-391	242	13	where	where	SCONJ
ftr-391	242	14	each	each	DET
ftr-391	242	15	member	member	NOUN
ftr-391	242	16	states	state	NOUN
ftr-391	242	17	remains	remain	VERB
ftr-391	242	18	a	a	DET
ftr-391	242	19	fully	fully	ADV
ftr-391	242	20	independent	independent	ADJ
ftr-391	242	21	nation	nation	NOUN
ftr-391	242	22	,	,	PUNCT
ftr-391	242	23	will	will	AUX
ftr-391	242	24	inevitably	inevitably	ADV
ftr-391	242	25	lead	lead	VERB
ftr-391	242	26	the	the	DET
ftr-391	242	27	final	final	ADJ
ftr-391	242	28	proposal	proposal	NOUN
ftr-391	242	29	to	to	PART
ftr-391	242	30	differ	differ	VERB
ftr-391	242	31	significantly	significantly	ADV
ftr-391	242	32	from	from	ADP
ftr-391	242	33	the	the	DET
ftr-391	242	34	apportionment	apportionment	NOUN
ftr-391	242	35	systems	system	NOUN
ftr-391	242	36	used	use	VERB
ftr-391	242	37	in	in	ADP
ftr-391	242	38	these	these	DET
ftr-391	242	39	north	north	ADJ
ftr-391	242	40	american	american	ADJ
ftr-391	242	41	federations	federation	NOUN
ftr-391	242	42	.	.	PUNCT
ftr-391	243	1	27	27	NUM
ftr-391	243	2	.	.	PUNCT
ftr-391	244	1	see	see	VERB
ftr-391	244	2	summary	summary	NOUN
ftr-391	244	3	record	record	NOUN
ftr-391	244	4	of	of	ADP
ftr-391	244	5	the	the	DET
ftr-391	244	6	meeting	meeting	NOUN
ftr-391	244	7	of	of	ADP
ftr-391	244	8	the	the	DET
ftr-391	244	9	common	common	ADJ
ftr-391	244	10	consolidated	consolidated	ADJ
ftr-391	244	11	corporate	corporate	ADJ
ftr-391	244	12	tax	tax	NOUN
ftr-391	244	13	base	base	NOUN
ftr-391	244	14	working	working	NOUN
ftr-391	244	15	group	group	NOUN
ftr-391	244	16	,	,	PUNCT
ftr-391	244	17	ccctb\wp\055\en	ccctb\wp\055\en	PROPN
ftr-391	244	18	at	at	ADP
ftr-391	244	19	2	2	NUM
ftr-391	244	20	(	(	PUNCT
ftr-391	244	21	jun	jun	PROPN
ftr-391	244	22	.	.	PROPN
ftr-391	244	23	28,2007	28,2007	NUM
ftr-391	244	24	)	)	PUNCT
ftr-391	244	25	,	,	PUNCT
ftr-391	244	26	available	available	ADJ
ftr-391	244	27	at	at	ADP
ftr-391	244	28	http://ec.europa.eu/taxationcustoms/resources/documents-/taxation/	http://ec.europa.eu/taxationcustoms/resources/documents-/taxation/	PROPN
ftr-391	244	29	companytax	companytax	NOUN
ftr-391	244	30	/	/	SYM
ftr-391	244	31	common	common	ADJ
ftr-391	244	32	-	-	PUNCT
ftr-391	244	33	tax	tax	NOUN
ftr-391	244	34	-	-	PUNCT
ftr-391	244	35	base	base	NOUN
ftr-391	244	36	/	/	SYM
ftr-391	244	37	ccctbwp055_summaryen.pdf	ccctbwp055_summaryen.pdf	PROPN
ftr-391	244	38	.	.	PUNCT
ftr-391	245	1	florida	florida	PROPN
ftr-391	245	2	tax	tax	PROPN
ftr-391	245	3	review	review	NOUN
ftr-391	245	4	[	[	X
ftr-391	245	5	vol	vol	NOUN
ftr-391	245	6	8:7	8:7	NUM
ftr-391	245	7	2007	2007	NUM
ftr-391	245	8	]	]	PUNCT
ftr-391	245	9	practical	practical	ADJ
ftr-391	245	10	aspects	aspect	NOUN
ftr-391	245	11	of	of	ADP
ftr-391	245	12	implementing	implement	VERB
ftr-391	245	13	formulary	formulary	ADJ
ftr-391	245	14	apportionment	apportionment	NOUN
ftr-391	245	15	645	645	NUM
ftr-391	245	16	a.	a.	NOUN
ftr-391	245	17	the	the	DET
ftr-391	245	18	basic	basic	ADJ
ftr-391	245	19	contours	contours	NOUN
ftr-391	245	20	of	of	ADP
ftr-391	245	21	formulary	formulary	ADJ
ftr-391	245	22	apportionment	apportionment	NOUN
ftr-391	245	23	in	in	ADP
ftr-391	245	24	the	the	DET
ftr-391	245	25	european	european	PROPN
ftr-391	245	26	union	union	PROPN
ftr-391	245	27	this	this	DET
ftr-391	245	28	section	section	NOUN
ftr-391	245	29	summarizes	summarize	VERB
ftr-391	245	30	the	the	DET
ftr-391	245	31	basic	basic	ADJ
ftr-391	245	32	contours	contours	NOUN
ftr-391	245	33	of	of	ADP
ftr-391	245	34	a	a	DET
ftr-391	245	35	formulary	formulary	ADJ
ftr-391	245	36	apportionment	apportionment	NOUN
ftr-391	245	37	system	system	NOUN
ftr-391	245	38	in	in	ADP
ftr-391	245	39	the	the	DET
ftr-391	245	40	european	european	PROPN
ftr-391	245	41	union	union	PROPN
ftr-391	245	42	.	.	PUNCT
ftr-391	246	1	these	these	DET
ftr-391	246	2	main	main	ADJ
ftr-391	246	3	issues	issue	NOUN
ftr-391	246	4	encompass	encompass	VERB
ftr-391	246	5	the	the	DET
ftr-391	246	6	taxable	taxable	ADJ
ftr-391	246	7	connection	connection	NOUN
ftr-391	246	8	,	,	PUNCT
ftr-391	246	9	the	the	DET
ftr-391	246	10	definition	definition	NOUN
ftr-391	246	11	of	of	ADP
ftr-391	246	12	the	the	DET
ftr-391	246	13	taxable	taxable	ADJ
ftr-391	246	14	group	group	NOUN
ftr-391	246	15	,	,	PUNCT
ftr-391	246	16	the	the	DET
ftr-391	246	17	formula	formula	NOUN
ftr-391	246	18	and	and	CCONJ
ftr-391	246	19	the	the	DET
ftr-391	246	20	factors	factor	NOUN
ftr-391	246	21	,	,	PUNCT
ftr-391	246	22	and	and	CCONJ
ftr-391	246	23	international	international	ADJ
ftr-391	246	24	issues	issue	NOUN
ftr-391	246	25	,	,	PUNCT
ftr-391	246	26	including	include	VERB
ftr-391	246	27	the	the	DET
ftr-391	246	28	treatment	treatment	NOUN
ftr-391	246	29	of	of	ADP
ftr-391	246	30	foreign	foreign	ADJ
ftr-391	246	31	source	source	NOUN
ftr-391	246	32	income	income	NOUN
ftr-391	246	33	and	and	CCONJ
ftr-391	246	34	the	the	DET
ftr-391	246	35	interaction	interaction	NOUN
ftr-391	246	36	with	with	ADP
ftr-391	246	37	third	third	ADJ
ftr-391	246	38	countries.28	countries.28	NOUN
ftr-391	246	39	1	1	NUM
ftr-391	246	40	.	.	PUNCT
ftr-391	247	1	the	the	DET
ftr-391	247	2	taxable	taxable	ADJ
ftr-391	247	3	connection	connection	NOUN
ftr-391	247	4	before	before	ADP
ftr-391	247	5	an	an	DET
ftr-391	247	6	entity	entity	NOUN
ftr-391	247	7	may	may	AUX
ftr-391	247	8	be	be	AUX
ftr-391	247	9	subject	subject	ADJ
ftr-391	247	10	to	to	ADP
ftr-391	247	11	tax	tax	NOUN
ftr-391	247	12	in	in	ADP
ftr-391	247	13	a	a	DET
ftr-391	247	14	jurisdiction	jurisdiction	NOUN
ftr-391	247	15	,	,	PUNCT
ftr-391	247	16	it	it	PRON
ftr-391	247	17	must	must	AUX
ftr-391	247	18	have	have	VERB
ftr-391	247	19	a	a	DET
ftr-391	247	20	minimum	minimum	ADJ
ftr-391	247	21	"	"	PUNCT
ftr-391	247	22	connection	connection	NOUN
ftr-391	247	23	"	"	PUNCT
ftr-391	247	24	with	with	ADP
ftr-391	247	25	that	that	DET
ftr-391	247	26	jurisdiction	jurisdiction	NOUN
ftr-391	247	27	.	.	PUNCT
ftr-391	248	1	the	the	DET
ftr-391	248	2	permanent	permanent	ADJ
ftr-391	248	3	establishment	establishment	NOUN
ftr-391	248	4	concept	concept	NOUN
ftr-391	248	5	,	,	PUNCT
ftr-391	248	6	which	which	PRON
ftr-391	248	7	originated	originate	VERB
ftr-391	248	8	in	in	ADP
ftr-391	248	9	the	the	DET
ftr-391	248	10	mid-19th	mid-19th	ADJ
ftr-391	248	11	century	century	NOUN
ftr-391	248	12	,	,	PUNCT
ftr-391	248	13	is	be	AUX
ftr-391	248	14	a	a	DET
ftr-391	248	15	long	long	ADV
ftr-391	248	16	-	-	PUNCT
ftr-391	248	17	standing	stand	VERB
ftr-391	248	18	test	test	NOUN
ftr-391	248	19	for	for	ADP
ftr-391	248	20	determining	determine	VERB
ftr-391	248	21	whether	whether	SCONJ
ftr-391	248	22	an	an	DET
ftr-391	248	23	entity	entity	NOUN
ftr-391	248	24	has	have	VERB
ftr-391	248	25	a	a	DET
ftr-391	248	26	sufficient	sufficient	ADJ
ftr-391	248	27	connection	connection	NOUN
ftr-391	248	28	with	with	ADP
ftr-391	248	29	ajurisdiction	ajurisdiction	NOUN
ftr-391	248	30	to	to	PART
ftr-391	248	31	fall	fall	VERB
ftr-391	248	32	under	under	ADP
ftr-391	248	33	its	its	PRON
ftr-391	248	34	taxing	tax	VERB
ftr-391	248	35	powers	power	NOUN
ftr-391	248	36	.	.	PUNCT
ftr-391	249	1	all	all	PRON
ftr-391	249	2	of	of	ADP
ftr-391	249	3	the	the	DET
ftr-391	249	4	european	european	PROPN
ftr-391	249	5	union	union	PROPN
ftr-391	249	6	's	's	PART
ftr-391	249	7	bilateral	bilateral	ADJ
ftr-391	249	8	tax	tax	NOUN
ftr-391	249	9	treaties	treaty	NOUN
ftr-391	249	10	and	and	CCONJ
ftr-391	249	11	the	the	DET
ftr-391	249	12	oecd	oecd	PROPN
ftr-391	249	13	model	model	NOUN
ftr-391	249	14	convention	convention	PROPN
ftr-391	249	15	on	on	ADP
ftr-391	249	16	income	income	NOUN
ftr-391	249	17	taxation	taxation	NOUN
ftr-391	249	18	include	include	VERB
ftr-391	249	19	a	a	DET
ftr-391	249	20	permanent	permanent	ADJ
ftr-391	249	21	establishment	establishment	NOUN
ftr-391	249	22	article	article	NOUN
ftr-391	249	23	.	.	PUNCT
ftr-391	250	1	the	the	DET
ftr-391	250	2	usefulness	usefulness	NOUN
ftr-391	250	3	of	of	ADP
ftr-391	250	4	the	the	DET
ftr-391	250	5	permanent	permanent	ADJ
ftr-391	250	6	establishment	establishment	NOUN
ftr-391	250	7	notion	notion	NOUN
ftr-391	250	8	as	as	ADP
ftr-391	250	9	a	a	DET
ftr-391	250	10	criterion	criterion	NOUN
ftr-391	250	11	for	for	ADP
ftr-391	250	12	being	be	AUX
ftr-391	250	13	subject	subject	ADJ
ftr-391	250	14	to	to	ADP
ftr-391	250	15	tax	tax	NOUN
ftr-391	250	16	,	,	PUNCT
ftr-391	250	17	however	however	ADV
ftr-391	250	18	,	,	PUNCT
ftr-391	250	19	is	be	AUX
ftr-391	250	20	questionable	questionable	ADJ
ftr-391	250	21	.	.	PUNCT
ftr-391	251	1	the	the	DET
ftr-391	251	2	u.s	u.s	PROPN
ftr-391	251	3	.	.	PROPN
ftr-391	251	4	states	state	NOUN
ftr-391	251	5	,	,	PUNCT
ftr-391	251	6	for	for	ADP
ftr-391	251	7	example	example	NOUN
ftr-391	251	8	,	,	PUNCT
ftr-391	251	9	have	have	AUX
ftr-391	251	10	adopted	adopt	VERB
ftr-391	251	11	a	a	DET
ftr-391	251	12	variety	variety	NOUN
ftr-391	251	13	of	of	ADP
ftr-391	251	14	tests	test	NOUN
ftr-391	251	15	for	for	ADP
ftr-391	251	16	determining	determine	VERB
ftr-391	251	17	whether	whether	SCONJ
ftr-391	251	18	a	a	DET
ftr-391	251	19	non	non	ADJ
ftr-391	251	20	-	-	ADJ
ftr-391	251	21	resident	resident	ADJ
ftr-391	251	22	corporation	corporation	NOUN
ftr-391	251	23	without	without	ADP
ftr-391	251	24	a	a	DET
ftr-391	251	25	permanent	permanent	ADJ
ftr-391	251	26	physical	physical	ADJ
ftr-391	251	27	presence	presence	NOUN
ftr-391	251	28	in	in	ADP
ftr-391	251	29	the	the	DET
ftr-391	251	30	state	state	NOUN
ftr-391	251	31	nevertheless	nevertheless	ADV
ftr-391	251	32	has	have	VERB
ftr-391	251	33	a	a	DET
ftr-391	251	34	sufficient	sufficient	ADJ
ftr-391	251	35	economic	economic	ADJ
ftr-391	251	36	presence	presence	NOUN
ftr-391	251	37	to	to	PART
ftr-391	251	38	make	make	VERB
ftr-391	251	39	it	it	PRON
ftr-391	251	40	liable	liable	ADJ
ftr-391	251	41	to	to	ADP
ftr-391	251	42	the	the	DET
ftr-391	251	43	state	state	NOUN
ftr-391	251	44	's	's	PART
ftr-391	251	45	corporate	corporate	ADJ
ftr-391	251	46	income	income	NOUN
ftr-391	251	47	tax	tax	NOUN
ftr-391	251	48	.	.	PUNCT
ftr-391	252	1	the	the	DET
ftr-391	252	2	inappropriateness	inappropriateness	NOUN
ftr-391	252	3	of	of	ADP
ftr-391	252	4	basing	base	VERB
ftr-391	252	5	taxation	taxation	NOUN
ftr-391	252	6	solely	solely	ADV
ftr-391	252	7	on	on	ADP
ftr-391	252	8	a	a	DET
ftr-391	252	9	physical	physical	ADJ
ftr-391	252	10	presence	presence	NOUN
ftr-391	252	11	appears	appear	VERB
ftr-391	252	12	most	most	ADV
ftr-391	252	13	starkly	starkly	ADV
ftr-391	252	14	in	in	ADP
ftr-391	252	15	the	the	DET
ftr-391	252	16	u.s	u.s	PROPN
ftr-391	252	17	.	.	PROPN
ftr-391	252	18	states	state	NOUN
ftr-391	252	19	where	where	SCONJ
ftr-391	252	20	economic	economic	ADJ
ftr-391	252	21	and	and	CCONJ
ftr-391	252	22	geographic	geographic	ADJ
ftr-391	252	23	borders	border	NOUN
ftr-391	252	24	have	have	AUX
ftr-391	252	25	long	long	ADV
ftr-391	252	26	ago	ago	ADV
ftr-391	252	27	disappeared	disappear	VERB
ftr-391	252	28	and	and	CCONJ
ftr-391	252	29	common	common	ADJ
ftr-391	252	30	rules	rule	NOUN
ftr-391	252	31	apply	apply	VERB
ftr-391	252	32	in	in	ADP
ftr-391	252	33	each	each	DET
ftr-391	252	34	state	state	NOUN
ftr-391	252	35	.	.	PUNCT
ftr-391	253	1	in	in	ADP
ftr-391	253	2	the	the	DET
ftr-391	253	3	u.s	u.s	PROPN
ftr-391	253	4	.	.	PROPN
ftr-391	253	5	,	,	PUNCT
ftr-391	253	6	many	many	ADJ
ftr-391	253	7	out	out	ADP
ftr-391	253	8	-	-	PUNCT
ftr-391	253	9	of	of	ADP
ftr-391	253	10	-	-	PUNCT
ftr-391	253	11	state	state	NOUN
ftr-391	253	12	holding	hold	VERB
ftr-391	253	13	companies	company	NOUN
ftr-391	253	14	have	have	AUX
ftr-391	253	15	asserted	assert	VERB
ftr-391	253	16	that	that	SCONJ
ftr-391	253	17	the	the	DET
ftr-391	253	18	lack	lack	NOUN
ftr-391	253	19	of	of	ADP
ftr-391	253	20	a	a	DET
ftr-391	253	21	physical	physical	ADJ
ftr-391	253	22	connection	connection	NOUN
ftr-391	253	23	in	in	ADP
ftr-391	253	24	a	a	DET
ftr-391	253	25	state	state	NOUN
ftr-391	253	26	removes	remove	VERB
ftr-391	253	27	their	their	PRON
ftr-391	253	28	obligation	obligation	NOUN
ftr-391	253	29	to	to	PART
ftr-391	253	30	pay	pay	VERB
ftr-391	253	31	tax	tax	NOUN
ftr-391	253	32	on	on	ADP
ftr-391	253	33	the	the	DET
ftr-391	253	34	intangible	intangible	ADJ
ftr-391	253	35	income	income	NOUN
ftr-391	253	36	derived	derive	VERB
ftr-391	253	37	from	from	ADP
ftr-391	253	38	the	the	DET
ftr-391	253	39	use	use	NOUN
ftr-391	253	40	of	of	ADP
ftr-391	253	41	intangible	intangible	ADJ
ftr-391	253	42	property	property	NOUN
ftr-391	253	43	in	in	ADP
ftr-391	253	44	that	that	DET
ftr-391	253	45	state.29	state.29	PROPN
ftr-391	253	46	one	one	NUM
ftr-391	253	47	of	of	ADP
ftr-391	253	48	the	the	DET
ftr-391	253	49	earliest	early	ADJ
ftr-391	253	50	cases	case	NOUN
ftr-391	253	51	to	to	PART
ftr-391	253	52	address	address	VERB
ftr-391	253	53	the	the	DET
ftr-391	253	54	intangible	intangible	ADJ
ftr-391	253	55	income	income	NOUN
ftr-391	253	56	issue	issue	NOUN
ftr-391	253	57	arose	arise	VERB
ftr-391	253	58	in	in	ADP
ftr-391	253	59	1993	1993	NUM
ftr-391	253	60	and	and	CCONJ
ftr-391	253	61	involved	involve	VERB
ftr-391	253	62	geoffrey	geoffrey	PROPN
ftr-391	253	63	,	,	PUNCT
ftr-391	253	64	inc	inc	PROPN
ftr-391	253	65	.	.	PROPN
ftr-391	253	66	,	,	PUNCT
ftr-391	253	67	the	the	DET
ftr-391	253	68	delaware	delaware	PROPN
ftr-391	253	69	holding	hold	VERB
ftr-391	253	70	company	company	NOUN
ftr-391	253	71	for	for	ADP
ftr-391	253	72	the	the	DET
ftr-391	253	73	toys	toy	NOUN
ftr-391	253	74	r	r	VERB
ftr-391	253	75	us	we	PRON
ftr-391	253	76	retail	retail	ADJ
ftr-391	253	77	stores.30	stores.30	NOUN
ftr-391	253	78	geoffrey	geoffrey	PROPN
ftr-391	253	79	licensed	license	VERB
ftr-391	253	80	the	the	DET
ftr-391	253	81	use	use	NOUN
ftr-391	253	82	of	of	ADP
ftr-391	253	83	its	its	PRON
ftr-391	253	84	trademark	trademark	NOUN
ftr-391	253	85	to	to	ADP
ftr-391	253	86	its	its	PRON
ftr-391	253	87	various	various	ADJ
ftr-391	253	88	retail	retail	ADJ
ftr-391	253	89	stores	store	NOUN
ftr-391	253	90	in	in	ADP
ftr-391	253	91	the	the	DET
ftr-391	253	92	states	state	NOUN
ftr-391	253	93	in	in	ADP
ftr-391	253	94	exchange	exchange	NOUN
ftr-391	253	95	for	for	ADP
ftr-391	253	96	royalty	royalty	NOUN
ftr-391	253	97	payments	payment	NOUN
ftr-391	253	98	.	.	PUNCT
ftr-391	254	1	in	in	ADP
ftr-391	254	2	this	this	DET
ftr-391	254	3	case	case	NOUN
ftr-391	254	4	,	,	PUNCT
ftr-391	254	5	since	since	SCONJ
ftr-391	254	6	the	the	DET
ftr-391	254	7	trademark	trademark	NOUN
ftr-391	254	8	was	be	AUX
ftr-391	254	9	geoffrey	geoffrey	PROPN
ftr-391	254	10	's	's	PART
ftr-391	254	11	only	only	ADJ
ftr-391	254	12	presence	presence	NOUN
ftr-391	254	13	in	in	ADP
ftr-391	254	14	south	south	PROPN
ftr-391	254	15	carolina	carolina	PROPN
ftr-391	254	16	,	,	PUNCT
ftr-391	254	17	geoffrey	geoffrey	PROPN
ftr-391	254	18	claimed	claim	VERB
ftr-391	254	19	that	that	SCONJ
ftr-391	254	20	it	it	PRON
ftr-391	254	21	was	be	AUX
ftr-391	254	22	not	not	PART
ftr-391	254	23	28	28	NUM
ftr-391	254	24	.	.	PUNCT
ftr-391	255	1	for	for	ADP
ftr-391	255	2	additional	additional	ADJ
ftr-391	255	3	analysis	analysis	NOUN
ftr-391	255	4	,	,	PUNCT
ftr-391	255	5	see	see	VERB
ftr-391	255	6	weiner	weiner	NOUN
ftr-391	255	7	,	,	PUNCT
ftr-391	255	8	supra	supra	PROPN
ftr-391	255	9	note	note	NOUN
ftr-391	255	10	26	26	NUM
ftr-391	255	11	.	.	NOUN
ftr-391	255	12	29	29	NUM
ftr-391	255	13	.	.	PUNCT
ftr-391	256	1	physical	physical	ADJ
ftr-391	256	2	presence	presence	NOUN
ftr-391	256	3	is	be	AUX
ftr-391	256	4	necessary	necessary	ADJ
ftr-391	256	5	for	for	SCONJ
ftr-391	256	6	states	state	NOUN
ftr-391	256	7	to	to	PART
ftr-391	256	8	collect	collect	VERB
ftr-391	256	9	sales	sale	NOUN
ftr-391	256	10	and	and	CCONJ
ftr-391	256	11	use	use	VERB
ftr-391	256	12	taxes	taxis	NOUN
ftr-391	256	13	on	on	ADP
ftr-391	256	14	out	out	ADP
ftr-391	256	15	-	-	PUNCT
ftr-391	256	16	of	of	ADP
ftr-391	256	17	-	-	PUNCT
ftr-391	256	18	state	state	NOUN
ftr-391	256	19	sellers	seller	NOUN
ftr-391	256	20	in	in	ADP
ftr-391	256	21	certain	certain	ADJ
ftr-391	256	22	circumstances	circumstance	NOUN
ftr-391	256	23	.	.	PUNCT
ftr-391	257	1	see	see	VERB
ftr-391	257	2	quill	quill	PROPN
ftr-391	257	3	corp	corp	PROPN
ftr-391	257	4	.	.	PROPN
ftr-391	258	1	v.	v.	ADP
ftr-391	258	2	north	north	PROPN
ftr-391	258	3	dakota	dakota	PROPN
ftr-391	258	4	,	,	PUNCT
ftr-391	258	5	504	504	NUM
ftr-391	258	6	u.s	u.s	PROPN
ftr-391	258	7	.	.	PROPN
ftr-391	258	8	298	298	NUM
ftr-391	258	9	(	(	PUNCT
ftr-391	258	10	1992	1992	NUM
ftr-391	258	11	)	)	PUNCT
ftr-391	258	12	.	.	PUNCT
ftr-391	259	1	30	30	NUM
ftr-391	259	2	.	.	PUNCT
ftr-391	260	1	see	see	VERB
ftr-391	260	2	geoffrey	geoffrey	PROPN
ftr-391	260	3	,	,	PUNCT
ftr-391	260	4	inc	inc	PROPN
ftr-391	260	5	.	.	PROPN
ftr-391	261	1	v.	v.	PROPN
ftr-391	261	2	s.c	s.c	PROPN
ftr-391	261	3	.	.	PROPN
ftr-391	261	4	tax	tax	PROPN
ftr-391	261	5	comm'n	comm'n	PROPN
ftr-391	261	6	,	,	PUNCT
ftr-391	261	7	437	437	NUM
ftr-391	261	8	s.e.2d	s.e.2d	NOUN
ftr-391	261	9	13	13	NUM
ftr-391	261	10	(	(	PUNCT
ftr-391	261	11	s.c	s.c	PROPN
ftr-391	261	12	.	.	PROPN
ftr-391	261	13	1993	1993	NUM
ftr-391	261	14	)	)	PUNCT
ftr-391	261	15	.	.	PUNCT
ftr-391	262	1	geoffrey	geoffrey	PROPN
ftr-391	262	2	is	be	AUX
ftr-391	262	3	a	a	DET
ftr-391	262	4	delaware	delaware	PROPN
ftr-391	262	5	corporation	corporation	NOUN
ftr-391	262	6	.	.	PUNCT
ftr-391	263	1	since	since	SCONJ
ftr-391	263	2	delaware	delaware	PROPN
ftr-391	263	3	exempts	exempt	VERB
ftr-391	263	4	income	income	NOUN
ftr-391	263	5	of	of	ADP
ftr-391	263	6	a	a	DET
ftr-391	263	7	delaware	delaware	PROPN
ftr-391	263	8	holding	hold	VERB
ftr-391	263	9	company	company	NOUN
ftr-391	263	10	from	from	ADP
ftr-391	263	11	state	state	NOUN
ftr-391	263	12	corporate	corporate	ADJ
ftr-391	263	13	income	income	NOUN
ftr-391	263	14	tax	tax	NOUN
ftr-391	263	15	,	,	PUNCT
ftr-391	263	16	geoffrey	geoffrey	PROPN
ftr-391	263	17	pays	pay	VERB
ftr-391	263	18	no	no	DET
ftr-391	263	19	delaware	delaware	PROPN
ftr-391	263	20	corporate	corporate	ADJ
ftr-391	263	21	income	income	NOUN
ftr-391	263	22	tax	tax	NOUN
ftr-391	263	23	on	on	ADP
ftr-391	263	24	the	the	DET
ftr-391	263	25	royalty	royalty	NOUN
ftr-391	263	26	income	income	NOUN
ftr-391	263	27	it	it	PRON
ftr-391	263	28	receives	receive	VERB
ftr-391	263	29	from	from	ADP
ftr-391	263	30	its	its	PRON
ftr-391	263	31	operating	operating	NOUN
ftr-391	263	32	companies	company	NOUN
ftr-391	263	33	.	.	PUNCT
ftr-391	264	1	florida	florida	PROPN
ftr-391	264	2	tax	tax	PROPN
ftr-391	264	3	review	review	NOUN
ftr-391	264	4	liable	liable	ADJ
ftr-391	264	5	for	for	ADP
ftr-391	264	6	state	state	NOUN
ftr-391	264	7	taxation	taxation	NOUN
ftr-391	264	8	when	when	SCONJ
ftr-391	264	9	its	its	PRON
ftr-391	264	10	operating	operate	VERB
ftr-391	264	11	company	company	NOUN
ftr-391	264	12	used	use	VERB
ftr-391	264	13	its	its	PRON
ftr-391	264	14	intangible	intangible	ADJ
ftr-391	264	15	property	property	NOUN
ftr-391	264	16	in	in	ADP
ftr-391	264	17	the	the	DET
ftr-391	264	18	state	state	NOUN
ftr-391	264	19	.	.	PUNCT
ftr-391	265	1	the	the	DET
ftr-391	265	2	south	south	PROPN
ftr-391	265	3	carolina	carolina	PROPN
ftr-391	265	4	state	state	PROPN
ftr-391	265	5	court	court	PROPN
ftr-391	265	6	disagreed	disagree	VERB
ftr-391	265	7	and	and	CCONJ
ftr-391	265	8	ruled	rule	VERB
ftr-391	265	9	that	that	SCONJ
ftr-391	265	10	use	use	NOUN
ftr-391	265	11	of	of	ADP
ftr-391	265	12	geoffrey	geoffrey	PROPN
ftr-391	265	13	's	's	PART
ftr-391	265	14	intangible	intangible	ADJ
ftr-391	265	15	property	property	NOUN
ftr-391	265	16	in	in	ADP
ftr-391	265	17	the	the	DET
ftr-391	265	18	state	state	NOUN
ftr-391	265	19	created	create	VERB
ftr-391	265	20	a	a	DET
ftr-391	265	21	constitutionally	constitutionally	ADV
ftr-391	265	22	sufficient	sufficient	ADJ
ftr-391	265	23	connection	connection	NOUN
ftr-391	265	24	with	with	ADP
ftr-391	265	25	the	the	DET
ftr-391	265	26	state	state	NOUN
ftr-391	265	27	.	.	PUNCT
ftr-391	266	1	the	the	DET
ftr-391	266	2	court	court	NOUN
ftr-391	266	3	noted	note	VERB
ftr-391	266	4	that	that	SCONJ
ftr-391	266	5	it	it	PRON
ftr-391	266	6	was	be	AUX
ftr-391	266	7	the	the	DET
ftr-391	266	8	customers	customer	NOUN
ftr-391	266	9	who	who	PRON
ftr-391	266	10	created	create	VERB
ftr-391	266	11	geoffrey	geoffrey	PROPN
ftr-391	266	12	's	's	PART
ftr-391	266	13	income	income	NOUN
ftr-391	266	14	,	,	PUNCT
ftr-391	266	15	not	not	PART
ftr-391	266	16	the	the	DET
ftr-391	266	17	licensing	licensing	NOUN
ftr-391	266	18	agreement	agreement	NOUN
ftr-391	266	19	.	.	PUNCT
ftr-391	267	1	although	although	SCONJ
ftr-391	267	2	the	the	DET
ftr-391	267	3	company	company	NOUN
ftr-391	267	4	lost	lose	VERB
ftr-391	267	5	in	in	ADP
ftr-391	267	6	south	south	PROPN
ftr-391	267	7	carolina	carolina	PROPN
ftr-391	267	8	,	,	PUNCT
ftr-391	267	9	geoffrey	geoffrey	PROPN
ftr-391	267	10	has	have	AUX
ftr-391	267	11	continued	continue	VERB
ftr-391	267	12	to	to	PART
ftr-391	267	13	assert	assert	VERB
ftr-391	267	14	in	in	ADP
ftr-391	267	15	other	other	ADJ
ftr-391	267	16	states	state	NOUN
ftr-391	267	17	that	that	SCONJ
ftr-391	267	18	the	the	DET
ftr-391	267	19	use	use	NOUN
ftr-391	267	20	of	of	ADP
ftr-391	267	21	intangible	intangible	ADJ
ftr-391	267	22	property	property	NOUN
ftr-391	267	23	does	do	AUX
ftr-391	267	24	not	not	PART
ftr-391	267	25	create	create	VERB
ftr-391	267	26	a	a	DET
ftr-391	267	27	taxable	taxable	ADJ
ftr-391	267	28	connection	connection	NOUN
ftr-391	267	29	.	.	PUNCT
ftr-391	268	1	in	in	ADP
ftr-391	268	2	a	a	DET
ftr-391	268	3	similar	similar	ADJ
ftr-391	268	4	case	case	NOUN
ftr-391	268	5	in	in	ADP
ftr-391	268	6	2007	2007	NUM
ftr-391	268	7	,	,	PUNCT
ftr-391	268	8	geoffrey	geoffrey	PROPN
ftr-391	268	9	's	's	PART
ftr-391	268	10	operating	operate	VERB
ftr-391	268	11	company	company	NOUN
ftr-391	268	12	toys	toy	NOUN
ftr-391	268	13	r	r	VERB
ftr-391	268	14	us	us	PROPN
ftr-391	268	15	massachusetts	massachusetts	PROPN
ftr-391	268	16	,	,	PUNCT
ftr-391	268	17	inc	inc	PROPN
ftr-391	268	18	.	.	PROPN
ftr-391	268	19	used	use	VERB
ftr-391	268	20	the	the	DET
ftr-391	268	21	trademark	trademark	NOUN
ftr-391	268	22	solely	solely	ADV
ftr-391	268	23	in	in	ADP
ftr-391	268	24	the	the	DET
ftr-391	268	25	state	state	NOUN
ftr-391	268	26	and	and	CCONJ
ftr-391	268	27	paid	pay	VERB
ftr-391	268	28	royalties	royalty	NOUN
ftr-391	268	29	to	to	ADP
ftr-391	268	30	the	the	DET
ftr-391	268	31	holding	hold	VERB
ftr-391	268	32	company	company	NOUN
ftr-391	268	33	.	.	PUNCT
ftr-391	269	1	as	as	ADP
ftr-391	269	2	in	in	ADP
ftr-391	269	3	south	south	PROPN
ftr-391	269	4	carolina	carolina	PROPN
ftr-391	269	5	,	,	PUNCT
ftr-391	269	6	geoffrey	geoffrey	PROPN
ftr-391	269	7	had	have	VERB
ftr-391	269	8	no	no	DET
ftr-391	269	9	employees	employee	NOUN
ftr-391	269	10	or	or	CCONJ
ftr-391	269	11	physical	physical	ADJ
ftr-391	269	12	property	property	NOUN
ftr-391	269	13	in	in	ADP
ftr-391	269	14	massachusetts	massachusetts	PROPN
ftr-391	269	15	so	so	SCONJ
ftr-391	269	16	that	that	SCONJ
ftr-391	269	17	its	its	PRON
ftr-391	269	18	only	only	ADJ
ftr-391	269	19	presence	presence	NOUN
ftr-391	269	20	in	in	ADP
ftr-391	269	21	the	the	DET
ftr-391	269	22	state	state	NOUN
ftr-391	269	23	occurred	occur	VERB
ftr-391	269	24	through	through	ADP
ftr-391	269	25	its	its	PRON
ftr-391	269	26	intangible	intangible	ADJ
ftr-391	269	27	property	property	NOUN
ftr-391	269	28	,	,	PUNCT
ftr-391	269	29	and	and	CCONJ
ftr-391	269	30	geoffrey	geoffrey	PROPN
ftr-391	269	31	again	again	ADV
ftr-391	269	32	claimed	claim	VERB
ftr-391	269	33	that	that	SCONJ
ftr-391	269	34	its	its	PRON
ftr-391	269	35	intangible	intangible	ADJ
ftr-391	269	36	property	property	NOUN
ftr-391	269	37	did	do	AUX
ftr-391	269	38	not	not	PART
ftr-391	269	39	create	create	VERB
ftr-391	269	40	a	a	DET
ftr-391	269	41	substantial	substantial	ADJ
ftr-391	269	42	nexus	nexus	NOUN
ftr-391	269	43	with	with	ADP
ftr-391	269	44	the	the	DET
ftr-391	269	45	state.3	state.3	NOUN
ftr-391	269	46	however	however	ADV
ftr-391	269	47	,	,	PUNCT
ftr-391	269	48	the	the	DET
ftr-391	269	49	massachusetts	massachusetts	PROPN
ftr-391	269	50	tax	tax	PROPN
ftr-391	269	51	board	board	NOUN
ftr-391	269	52	disagreed	disagree	VERB
ftr-391	269	53	,	,	PUNCT
ftr-391	269	54	claiming	claim	VERB
ftr-391	269	55	that	that	SCONJ
ftr-391	269	56	substantial	substantial	ADJ
ftr-391	269	57	nexus	nexus	NOUN
ftr-391	269	58	encompasses	encompass	VERB
ftr-391	269	59	more	more	ADJ
ftr-391	269	60	than	than	ADP
ftr-391	269	61	a	a	DET
ftr-391	269	62	physical	physical	ADJ
ftr-391	269	63	presence	presence	NOUN
ftr-391	269	64	.	.	PUNCT
ftr-391	270	1	the	the	DET
ftr-391	270	2	massachusetts	massachusetts	PROPN
ftr-391	270	3	appellate	appellate	PROPN
ftr-391	270	4	tax	tax	PROPN
ftr-391	270	5	board	board	NOUN
ftr-391	270	6	ruled	rule	VERB
ftr-391	270	7	that	that	SCONJ
ftr-391	270	8	geoffrey	geoffrey	PROPN
ftr-391	270	9	was	be	AUX
ftr-391	270	10	liable	liable	ADJ
ftr-391	270	11	for	for	ADP
ftr-391	270	12	state	state	NOUN
ftr-391	270	13	income	income	NOUN
ftr-391	270	14	tax	tax	NOUN
ftr-391	270	15	on	on	ADP
ftr-391	270	16	an	an	DET
ftr-391	270	17	apportioned	apportioned	ADJ
ftr-391	270	18	share	share	NOUN
ftr-391	270	19	of	of	ADP
ftr-391	270	20	the	the	DET
ftr-391	270	21	more	more	ADJ
ftr-391	270	22	than	than	ADP
ftr-391	270	23	$	$	SYM
ftr-391	270	24	33	33	NUM
ftr-391	270	25	million	million	NUM
ftr-391	270	26	in	in	ADP
ftr-391	270	27	royalty	royalty	NOUN
ftr-391	270	28	income	income	NOUN
ftr-391	270	29	that	that	PRON
ftr-391	270	30	it	it	PRON
ftr-391	270	31	generated	generate	VERB
ftr-391	270	32	from	from	ADP
ftr-391	270	33	its	its	PRON
ftr-391	270	34	retail	retail	ADJ
ftr-391	270	35	toy	toy	NOUN
ftr-391	270	36	stores	store	NOUN
ftr-391	270	37	in	in	ADP
ftr-391	270	38	massachusetts.32	massachusetts.32	NOUN
ftr-391	270	39	although	although	SCONJ
ftr-391	270	40	intangible	intangible	ADJ
ftr-391	270	41	property	property	NOUN
ftr-391	270	42	does	do	AUX
ftr-391	270	43	not	not	PART
ftr-391	270	44	have	have	VERB
ftr-391	270	45	a	a	DET
ftr-391	270	46	physical	physical	ADJ
ftr-391	270	47	location	location	NOUN
ftr-391	270	48	,	,	PUNCT
ftr-391	270	49	a	a	DET
ftr-391	270	50	nonresident	nonresident	ADJ
ftr-391	270	51	company	company	NOUN
ftr-391	270	52	that	that	PRON
ftr-391	270	53	receives	receive	VERB
ftr-391	270	54	substantial	substantial	ADJ
ftr-391	270	55	amounts	amount	NOUN
ftr-391	270	56	of	of	ADP
ftr-391	270	57	income	income	NOUN
ftr-391	270	58	from	from	ADP
ftr-391	270	59	the	the	DET
ftr-391	270	60	use	use	NOUN
ftr-391	270	61	of	of	ADP
ftr-391	270	62	that	that	DET
ftr-391	270	63	intangible	intangible	ADJ
ftr-391	270	64	property	property	NOUN
ftr-391	270	65	in	in	ADP
ftr-391	270	66	the	the	DET
ftr-391	270	67	state	state	NOUN
ftr-391	270	68	does	do	AUX
ftr-391	270	69	reap	reap	VERB
ftr-391	270	70	an	an	DET
ftr-391	270	71	economic	economic	ADJ
ftr-391	270	72	gain	gain	NOUN
ftr-391	270	73	from	from	ADP
ftr-391	270	74	the	the	DET
ftr-391	270	75	state	state	NOUN
ftr-391	270	76	.	.	PUNCT
ftr-391	271	1	the	the	DET
ftr-391	271	2	massachusetts	massachusetts	PROPN
ftr-391	271	3	tax	tax	PROPN
ftr-391	271	4	board	board	NOUN
ftr-391	271	5	found	find	VERB
ftr-391	271	6	that	that	SCONJ
ftr-391	271	7	"	"	PUNCT
ftr-391	271	8	geoffrey	geoffrey	PROPN
ftr-391	271	9	purposefully	purposefully	ADV
ftr-391	271	10	sought	seek	VERB
ftr-391	271	11	to	to	PART
ftr-391	271	12	reap	reap	VERB
ftr-391	271	13	economic	economic	ADJ
ftr-391	271	14	benefits	benefit	NOUN
ftr-391	271	15	from	from	ADP
ftr-391	271	16	the	the	DET
ftr-391	271	17	massachusetts	massachusetts	PROPN
ftr-391	271	18	retail	retail	ADJ
ftr-391	271	19	marketplace	marketplace	NOUN
ftr-391	271	20	by	by	ADP
ftr-391	271	21	licensing	license	VERB
ftr-391	271	22	its	its	PRON
ftr-391	271	23	assets	asset	NOUN
ftr-391	271	24	for	for	ADP
ftr-391	271	25	use	use	NOUN
ftr-391	271	26	in	in	ADP
ftr-391	271	27	massachusetts	massachusetts	PROPN
ftr-391	271	28	"	"	PUNCT
ftr-391	271	29	and	and	CCONJ
ftr-391	271	30	that	that	SCONJ
ftr-391	271	31	the	the	DET
ftr-391	271	32	facts	fact	NOUN
ftr-391	271	33	introduced	introduce	VERB
ftr-391	271	34	at	at	ADP
ftr-391	271	35	trial	trial	NOUN
ftr-391	271	36	"	"	PUNCT
ftr-391	271	37	supported	support	VERB
ftr-391	271	38	a	a	DET
ftr-391	271	39	finding	finding	NOUN
ftr-391	271	40	of	of	ADP
ftr-391	271	41	substantial	substantial	ADJ
ftr-391	271	42	nexus	nexus	NOUN
ftr-391	271	43	.	.	PUNCT
ftr-391	272	1	"33	"33	PROPN
ftr-391	272	2	several	several	ADJ
ftr-391	272	3	state	state	NOUN
ftr-391	272	4	courts	court	NOUN
ftr-391	272	5	have	have	AUX
ftr-391	272	6	ruled	rule	VERB
ftr-391	272	7	that	that	SCONJ
ftr-391	272	8	a	a	DET
ftr-391	272	9	"	"	PUNCT
ftr-391	272	10	significant	significant	ADJ
ftr-391	272	11	economic	economic	ADJ
ftr-391	272	12	presence	presence	NOUN
ftr-391	272	13	"	"	PUNCT
ftr-391	272	14	better	well	ADV
ftr-391	272	15	indicates	indicate	VERB
ftr-391	272	16	substantial	substantial	ADJ
ftr-391	272	17	nexus	nexus	NOUN
ftr-391	272	18	than	than	ADP
ftr-391	272	19	physical	physical	ADJ
ftr-391	272	20	presence	presence	NOUN
ftr-391	272	21	.	.	PUNCT
ftr-391	273	1	"	"	PUNCT
ftr-391	273	2	'	'	PUNCT
ftr-391	273	3	2	2	NUM
ftr-391	273	4	.	.	PUNCT
ftr-391	273	5	the	the	DET
ftr-391	273	6	taxable	taxable	ADJ
ftr-391	273	7	group	group	NOUN
ftr-391	273	8	given	give	VERB
ftr-391	273	9	the	the	DET
ftr-391	273	10	prevalence	prevalence	NOUN
ftr-391	273	11	of	of	ADP
ftr-391	273	12	low	low	ADJ
ftr-391	273	13	-	-	PUNCT
ftr-391	273	14	tax	tax	NOUN
ftr-391	273	15	jurisdictions	jurisdiction	NOUN
ftr-391	273	16	around	around	ADP
ftr-391	273	17	the	the	DET
ftr-391	273	18	world	world	NOUN
ftr-391	273	19	,	,	PUNCT
ftr-391	273	20	the	the	DET
ftr-391	273	21	type	type	NOUN
ftr-391	273	22	of	of	ADP
ftr-391	273	23	structure	structure	NOUN
ftr-391	273	24	that	that	PRON
ftr-391	273	25	geoffrey	geoffrey	PROPN
ftr-391	273	26	and	and	CCONJ
ftr-391	273	27	other	other	ADJ
ftr-391	273	28	intangible	intangible	ADJ
ftr-391	273	29	property	property	NOUN
ftr-391	273	30	holding	hold	VERB
ftr-391	273	31	companies	company	NOUN
ftr-391	273	32	31	31	NUM
ftr-391	273	33	.	.	PUNCT
ftr-391	274	1	geoffrey	geoffrey	PROPN
ftr-391	274	2	,	,	PUNCT
ftr-391	274	3	inc	inc	PROPN
ftr-391	274	4	,	,	PUNCT
ftr-391	274	5	v.	v.	ADP
ftr-391	274	6	comm'r	comm'r	NOUN
ftr-391	274	7	of	of	ADP
ftr-391	274	8	revenue	revenue	NOUN
ftr-391	274	9	,	,	PUNCT
ftr-391	274	10	findings	finding	NOUN
ftr-391	274	11	of	of	ADP
ftr-391	274	12	fact	fact	NOUN
ftr-391	274	13	and	and	CCONJ
ftr-391	274	14	report	report	NOUN
ftr-391	274	15	2007690	2007690	NUM
ftr-391	274	16	,	,	PUNCT
ftr-391	274	17	693	693	NUM
ftr-391	274	18	(	(	PUNCT
ftr-391	274	19	mass	mass	PROPN
ftr-391	274	20	.	.	PUNCT
ftr-391	274	21	atb	atb	PROPN
ftr-391	274	22	,	,	PUNCT
ftr-391	274	23	2007	2007	NUM
ftr-391	274	24	)	)	PUNCT
ftr-391	274	25	.	.	PUNCT
ftr-391	275	1	32	32	NUM
ftr-391	275	2	.	.	PUNCT
ftr-391	276	1	i	i	PRON
ftr-391	276	2	d.	d.	PROPN
ftr-391	276	3	at	at	ADP
ftr-391	276	4	713	713	NUM
ftr-391	276	5	.	.	PUNCT
ftr-391	277	1	33	33	NUM
ftr-391	277	2	.	.	PUNCT
ftr-391	278	1	i	i	PRON
ftr-391	278	2	d.	d.	PROPN
ftr-391	278	3	at	at	ADP
ftr-391	278	4	701	701	NUM
ftr-391	278	5	.	.	PUNCT
ftr-391	279	1	34	34	NUM
ftr-391	279	2	.	.	PUNCT
ftr-391	280	1	see	see	VERB
ftr-391	280	2	,	,	PUNCT
ftr-391	280	3	e.g.	e.g.	ADV
ftr-391	280	4	,	,	PUNCT
ftr-391	280	5	lanco	lanco	PROPN
ftr-391	280	6	,	,	PUNCT
ftr-391	280	7	inc	inc	PROPN
ftr-391	280	8	.	.	PROPN
ftr-391	280	9	,	,	PUNCT
ftr-391	281	1	v.	v.	PROPN
ftr-391	281	2	dir	dir	PROPN
ftr-391	281	3	.	.	PUNCT
ftr-391	281	4	,	,	PUNCT
ftr-391	281	5	div	div	PROPN
ftr-391	281	6	.	.	PROPN
ftr-391	281	7	of	of	ADP
ftr-391	281	8	taxation	taxation	NOUN
ftr-391	281	9	,	,	PUNCT
ftr-391	281	10	879	879	NUM
ftr-391	281	11	a.2d	a.2d	SYM
ftr-391	281	12	1234	1234	NUM
ftr-391	281	13	,	,	PUNCT
ftr-391	281	14	1237	1237	NUM
ftr-391	281	15	(	(	PUNCT
ftr-391	281	16	n.j	n.j	PROPN
ftr-391	281	17	.	.	PUNCT
ftr-391	281	18	super	super	PROPN
ftr-391	281	19	.	.	PUNCT
ftr-391	282	1	ct	ct	PROPN
ftr-391	282	2	.	.	PUNCT
ftr-391	283	1	app	app	PROPN
ftr-391	283	2	.	.	PUNCT
ftr-391	284	1	div	div	PROPN
ftr-391	284	2	.	.	PROPN
ftr-391	284	3	2005	2005	NUM
ftr-391	284	4	)	)	PUNCT
ftr-391	284	5	,	,	PUNCT
ftr-391	284	6	cert	cert	PROPN
ftr-391	284	7	.	.	PUNCT
ftr-391	284	8	denied	deny	VERB
ftr-391	284	9	,	,	PUNCT
ftr-391	284	10	127	127	NUM
ftr-391	284	11	s.ct	s.ct	NOUN
ftr-391	284	12	.	.	PROPN
ftr-391	284	13	2974	2974	NUM
ftr-391	284	14	(	(	PUNCT
ftr-391	284	15	2007	2007	NUM
ftr-391	284	16	)	)	PUNCT
ftr-391	284	17	;	;	PUNCT
ftr-391	285	1	kmart	kmart	PROPN
ftr-391	285	2	props	props	PROPN
ftr-391	285	3	.	.	PROPN
ftr-391	285	4	,	,	PUNCT
ftr-391	285	5	inc	inc	PROPN
ftr-391	285	6	.	.	PROPN
ftr-391	285	7	,	,	PUNCT
ftr-391	285	8	v.	v.	ADP
ftr-391	285	9	taxation	taxation	NOUN
ftr-391	285	10	and	and	CCONJ
ftr-391	285	11	rev	rev	PROPN
ftr-391	285	12	.	.	PROPN
ftr-391	285	13	dept	dept	PROPN
ftr-391	285	14	.	.	PROPN
ftr-391	285	15	,	,	PUNCT
ftr-391	285	16	131	131	NUM
ftr-391	285	17	p.3d	p.3d	NUM
ftr-391	285	18	27	27	NUM
ftr-391	285	19	,	,	PUNCT
ftr-391	285	20	32	32	NUM
ftr-391	285	21	(	(	PUNCT
ftr-391	285	22	n.m	n.m	PROPN
ftr-391	285	23	.	.	PROPN
ftr-391	286	1	ct	ct	PROPN
ftr-391	286	2	.	.	PUNCT
ftr-391	287	1	app	app	PROPN
ftr-391	287	2	.	.	PROPN
ftr-391	287	3	2001	2001	NUM
ftr-391	287	4	)	)	PUNCT
ftr-391	288	1	;	;	PUNCT
ftr-391	288	2	aandf	aandf	ADJ
ftr-391	288	3	trademark	trademark	PROPN
ftr-391	288	4	,	,	PUNCT
ftr-391	288	5	inc	inc	PROPN
ftr-391	288	6	.	.	PROPN
ftr-391	289	1	v.	v.	PROPN
ftr-391	289	2	tolson	tolson	PROPN
ftr-391	289	3	,	,	PUNCT
ftr-391	289	4	605	605	NUM
ftr-391	289	5	s.e.2d	s.e.2d	NUM
ftr-391	289	6	187	187	NUM
ftr-391	289	7	,	,	PUNCT
ftr-391	289	8	195	195	NUM
ftr-391	289	9	(	(	PUNCT
ftr-391	289	10	n.c	n.c	PROPN
ftr-391	289	11	.	.	PROPN
ftr-391	289	12	ct	ct	PROPN
ftr-391	289	13	.	.	PUNCT
ftr-391	289	14	app	app	PROPN
ftr-391	289	15	.	.	PROPN
ftr-391	289	16	2004	2004	NUM
ftr-391	289	17	)	)	PUNCT
ftr-391	290	1	;	;	PUNCT
ftr-391	290	2	tax	tax	NOUN
ftr-391	290	3	comm'r	comm'r	NOUN
ftr-391	290	4	of	of	ADP
ftr-391	290	5	state	state	NOUN
ftr-391	290	6	v.	v.	PROPN
ftr-391	290	7	mbna	mbna	PROPN
ftr-391	290	8	america	america	PROPN
ftr-391	290	9	bank	bank	PROPN
ftr-391	290	10	,	,	PUNCT
ftr-391	290	11	na	na	NOUN
ftr-391	290	12	,	,	PUNCT
ftr-391	290	13	640	640	NUM
ftr-391	290	14	s.e.2d	s.e.2d	NOUN
ftr-391	290	15	226	226	NUM
ftr-391	290	16	(	(	PUNCT
ftr-391	290	17	w.	w.	PROPN
ftr-391	290	18	va	va	PROPN
ftr-391	290	19	.	.	PROPN
ftr-391	290	20	2006	2006	NUM
ftr-391	290	21	)	)	PUNCT
ftr-391	290	22	,	,	PUNCT
ftr-391	290	23	cert	cert	PROPN
ftr-391	290	24	.	.	PUNCT
ftr-391	291	1	denied	deny	VERB
ftr-391	291	2	,	,	PUNCT
ftr-391	291	3	127	127	NUM
ftr-391	291	4	s.ct	s.ct	NOUN
ftr-391	291	5	.	.	PROPN
ftr-391	291	6	2997	2997	NUM
ftr-391	291	7	(	(	PUNCT
ftr-391	291	8	2007	2007	NUM
ftr-391	291	9	)	)	PUNCT
ftr-391	291	10	.	.	PUNCT
ftr-391	292	1	[	[	X
ftr-391	292	2	vol	vol	NOUN
ftr-391	292	3	.	.	NOUN
ftr-391	292	4	8:7	8:7	NUM
ftr-391	292	5	2007	2007	NUM
ftr-391	292	6	]	]	PUNCT
ftr-391	292	7	practical	practical	ADJ
ftr-391	292	8	aspects	aspect	NOUN
ftr-391	292	9	of	of	ADP
ftr-391	292	10	implementing	implement	VERB
ftr-391	292	11	formulary	formulary	ADJ
ftr-391	292	12	apportionment	apportionment	NOUN
ftr-391	292	13	647	647	NUM
ftr-391	292	14	use	use	NOUN
ftr-391	292	15	to	to	PART
ftr-391	292	16	minimize	minimize	VERB
ftr-391	292	17	their	their	PRON
ftr-391	292	18	state	state	NOUN
ftr-391	292	19	corporate	corporate	ADJ
ftr-391	292	20	income	income	NOUN
ftr-391	292	21	tax	tax	NOUN
ftr-391	292	22	liability	liability	NOUN
ftr-391	292	23	is	be	AUX
ftr-391	292	24	likely	likely	ADJ
ftr-391	292	25	to	to	PART
ftr-391	292	26	pose	pose	VERB
ftr-391	292	27	a	a	DET
ftr-391	292	28	significant	significant	ADJ
ftr-391	292	29	challenge	challenge	NOUN
ftr-391	292	30	to	to	ADP
ftr-391	292	31	the	the	DET
ftr-391	292	32	european	european	PROPN
ftr-391	292	33	union	union	PROPN
ftr-391	292	34	.	.	PUNCT
ftr-391	293	1	as	as	ADV
ftr-391	293	2	long	long	ADV
ftr-391	293	3	as	as	SCONJ
ftr-391	293	4	companies	company	NOUN
ftr-391	293	5	are	be	AUX
ftr-391	293	6	able	able	ADJ
ftr-391	293	7	to	to	PART
ftr-391	293	8	establish	establish	VERB
ftr-391	293	9	separate	separate	ADJ
ftr-391	293	10	holding	hold	VERB
ftr-391	293	11	companies	company	NOUN
ftr-391	293	12	in	in	ADP
ftr-391	293	13	tax	tax	NOUN
ftr-391	293	14	favored	favor	VERB
ftr-391	293	15	locations	location	NOUN
ftr-391	293	16	outside	outside	ADP
ftr-391	293	17	of	of	ADP
ftr-391	293	18	the	the	DET
ftr-391	293	19	european	european	PROPN
ftr-391	293	20	union	union	PROPN
ftr-391	293	21	,	,	PUNCT
ftr-391	293	22	they	they	PRON
ftr-391	293	23	may	may	AUX
ftr-391	293	24	be	be	AUX
ftr-391	293	25	able	able	ADJ
ftr-391	293	26	to	to	PART
ftr-391	293	27	structure	structure	VERB
ftr-391	293	28	their	their	PRON
ftr-391	293	29	operations	operation	NOUN
ftr-391	293	30	so	so	SCONJ
ftr-391	293	31	that	that	SCONJ
ftr-391	293	32	the	the	DET
ftr-391	293	33	eu	eu	PROPN
ftr-391	293	34	affiliate	affiliate	NOUN
ftr-391	293	35	is	be	AUX
ftr-391	293	36	able	able	ADJ
ftr-391	293	37	to	to	PART
ftr-391	293	38	deduct	deduct	VERB
ftr-391	293	39	its	its	PRON
ftr-391	293	40	royalty	royalty	NOUN
ftr-391	293	41	expenses	expense	NOUN
ftr-391	293	42	on	on	ADP
ftr-391	293	43	royalties	royalty	NOUN
ftr-391	293	44	paid	pay	VERB
ftr-391	293	45	to	to	ADP
ftr-391	293	46	the	the	DET
ftr-391	293	47	holding	hold	VERB
ftr-391	293	48	company	company	NOUN
ftr-391	293	49	while	while	SCONJ
ftr-391	293	50	the	the	DET
ftr-391	293	51	holding	hold	VERB
ftr-391	293	52	company	company	NOUN
ftr-391	293	53	pays	pay	VERB
ftr-391	293	54	little	little	ADJ
ftr-391	293	55	or	or	CCONJ
ftr-391	293	56	no	no	PRON
ftr-391	293	57	tax	tax	NOUN
ftr-391	293	58	on	on	ADP
ftr-391	293	59	the	the	DET
ftr-391	293	60	royalty	royalty	NOUN
ftr-391	293	61	income	income	NOUN
ftr-391	293	62	.	.	PUNCT
ftr-391	294	1	several	several	ADJ
ftr-391	294	2	solutions	solution	NOUN
ftr-391	294	3	exist	exist	VERB
ftr-391	294	4	.	.	PUNCT
ftr-391	295	1	for	for	ADP
ftr-391	295	2	entities	entity	NOUN
ftr-391	295	3	located	locate	VERB
ftr-391	295	4	entirely	entirely	ADV
ftr-391	295	5	within	within	ADP
ftr-391	295	6	the	the	DET
ftr-391	295	7	eu	eu	PROPN
ftr-391	295	8	,	,	PUNCT
ftr-391	295	9	requiring	require	VERB
ftr-391	295	10	that	that	SCONJ
ftr-391	295	11	companies	company	NOUN
ftr-391	295	12	consolidate	consolidate	VERB
ftr-391	295	13	their	their	PRON
ftr-391	295	14	operations	operation	NOUN
ftr-391	295	15	addresses	address	NOUN
ftr-391	295	16	this	this	DET
ftr-391	295	17	type	type	NOUN
ftr-391	295	18	of	of	ADP
ftr-391	295	19	income	income	NOUN
ftr-391	295	20	shifting	shift	VERB
ftr-391	295	21	.	.	PUNCT
ftr-391	296	1	by	by	ADP
ftr-391	296	2	including	include	VERB
ftr-391	296	3	both	both	CCONJ
ftr-391	296	4	the	the	DET
ftr-391	296	5	payor	payor	NOUN
ftr-391	296	6	and	and	CCONJ
ftr-391	296	7	the	the	DET
ftr-391	296	8	payee	payee	NOUN
ftr-391	296	9	of	of	ADP
ftr-391	296	10	the	the	DET
ftr-391	296	11	royalty	royalty	NOUN
ftr-391	296	12	in	in	ADP
ftr-391	296	13	the	the	DET
ftr-391	296	14	taxable	taxable	ADJ
ftr-391	296	15	entity	entity	NOUN
ftr-391	296	16	,	,	PUNCT
ftr-391	296	17	mandatory	mandatory	ADJ
ftr-391	296	18	consolidation	consolidation	NOUN
ftr-391	296	19	eliminates	eliminate	VERB
ftr-391	296	20	this	this	DET
ftr-391	296	21	tax	tax	NOUN
ftr-391	296	22	minimization	minimization	NOUN
ftr-391	296	23	strategy	strategy	NOUN
ftr-391	296	24	.	.	PUNCT
ftr-391	297	1	for	for	ADP
ftr-391	297	2	entities	entity	NOUN
ftr-391	297	3	located	locate	VERB
ftr-391	297	4	both	both	CCONJ
ftr-391	297	5	inside	inside	ADP
ftr-391	297	6	and	and	CCONJ
ftr-391	297	7	outside	outside	ADP
ftr-391	297	8	the	the	DET
ftr-391	297	9	european	european	PROPN
ftr-391	297	10	union	union	PROPN
ftr-391	297	11	,	,	PUNCT
ftr-391	297	12	antiavoidance	antiavoidance	NOUN
ftr-391	297	13	measures	measure	NOUN
ftr-391	297	14	can	can	AUX
ftr-391	297	15	address	address	VERB
ftr-391	297	16	income	income	NOUN
ftr-391	297	17	shifting	shifting	NOUN
ftr-391	297	18	.	.	PUNCT
ftr-391	298	1	for	for	ADP
ftr-391	298	2	example	example	NOUN
ftr-391	298	3	,	,	PUNCT
ftr-391	298	4	montana	montana	PROPN
ftr-391	298	5	combats	combat	VERB
ftr-391	298	6	against	against	ADP
ftr-391	298	7	income	income	NOUN
ftr-391	298	8	shifting	shift	VERB
ftr-391	298	9	outside	outside	ADV
ftr-391	298	10	of	of	ADP
ftr-391	298	11	the	the	DET
ftr-391	298	12	water	water	NOUN
ftr-391	298	13	's	's	PART
ftr-391	298	14	edge	edge	NOUN
ftr-391	298	15	group	group	NOUN
ftr-391	298	16	by	by	ADP
ftr-391	298	17	including	include	VERB
ftr-391	298	18	certain	certain	ADJ
ftr-391	298	19	foreign	foreign	ADJ
ftr-391	298	20	operations	operation	NOUN
ftr-391	298	21	located	locate	VERB
ftr-391	298	22	in	in	ADP
ftr-391	298	23	so	so	ADV
ftr-391	298	24	-	-	PUNCT
ftr-391	298	25	called	call	VERB
ftr-391	298	26	"	"	PUNCT
ftr-391	298	27	tax	tax	NOUN
ftr-391	298	28	haven	haven	NOUN
ftr-391	298	29	"	"	PUNCT
ftr-391	298	30	countries	country	NOUN
ftr-391	298	31	within	within	ADP
ftr-391	298	32	the	the	DET
ftr-391	298	33	''	''	PUNCT
ftr-391	298	34	water	water	NOUN
ftr-391	298	35	's	's	PART
ftr-391	298	36	edge	edge	NOUN
ftr-391	298	37	.	.	PUNCT
ftr-391	298	38	"	"	PUNCT
ftr-391	299	1	by	by	ADP
ftr-391	299	2	including	include	VERB
ftr-391	299	3	these	these	DET
ftr-391	299	4	entities	entity	NOUN
ftr-391	299	5	within	within	ADP
ftr-391	299	6	the	the	DET
ftr-391	299	7	water	water	NOUN
ftr-391	299	8	's	's	PART
ftr-391	299	9	edge	edge	NOUN
ftr-391	299	10	consolidated	consolidated	ADJ
ftr-391	299	11	group	group	NOUN
ftr-391	299	12	,	,	PUNCT
ftr-391	299	13	the	the	DET
ftr-391	299	14	corporation	corporation	NOUN
ftr-391	299	15	eliminates	eliminate	VERB
ftr-391	299	16	income	income	NOUN
ftr-391	299	17	and	and	CCONJ
ftr-391	299	18	expenses	expense	NOUN
ftr-391	299	19	associated	associate	VERB
ftr-391	299	20	with	with	ADP
ftr-391	299	21	these	these	DET
ftr-391	299	22	operations	operation	NOUN
ftr-391	299	23	as	as	ADP
ftr-391	299	24	intracompany	intracompany	ADJ
ftr-391	299	25	transactions	transaction	NOUN
ftr-391	299	26	.	.	PUNCT
ftr-391	300	1	since	since	SCONJ
ftr-391	300	2	their	their	PRON
ftr-391	300	3	"	"	PUNCT
ftr-391	300	4	location	location	NOUN
ftr-391	300	5	"	"	PUNCT
ftr-391	300	6	has	have	VERB
ftr-391	300	7	no	no	DET
ftr-391	300	8	impact	impact	NOUN
ftr-391	300	9	on	on	ADP
ftr-391	300	10	overall	overall	ADJ
ftr-391	300	11	income	income	NOUN
ftr-391	300	12	,	,	PUNCT
ftr-391	300	13	the	the	DET
ftr-391	300	14	company	company	NOUN
ftr-391	300	15	has	have	VERB
ftr-391	300	16	a	a	DET
ftr-391	300	17	reduced	reduce	VERB
ftr-391	300	18	incentive	incentive	NOUN
ftr-391	300	19	to	to	PART
ftr-391	300	20	shift	shift	VERB
ftr-391	300	21	income	income	NOUN
ftr-391	300	22	.	.	PUNCT
ftr-391	301	1	a	a	DET
ftr-391	301	2	difficulty	difficulty	NOUN
ftr-391	301	3	with	with	ADP
ftr-391	301	4	the	the	DET
ftr-391	301	5	tax	tax	NOUN
ftr-391	301	6	haven	haven	NOUN
ftr-391	301	7	approach	approach	NOUN
ftr-391	301	8	,	,	PUNCT
ftr-391	301	9	however	however	ADV
ftr-391	301	10	,	,	PUNCT
ftr-391	301	11	arises	arise	VERB
ftr-391	301	12	in	in	ADP
ftr-391	301	13	determining	determine	VERB
ftr-391	301	14	whether	whether	SCONJ
ftr-391	301	15	a	a	DET
ftr-391	301	16	jurisdiction	jurisdiction	NOUN
ftr-391	301	17	is	be	AUX
ftr-391	301	18	a	a	DET
ftr-391	301	19	tax	tax	NOUN
ftr-391	301	20	haven	haven	NOUN
ftr-391	301	21	.	.	PUNCT
ftr-391	302	1	the	the	DET
ftr-391	302	2	oecd	oecd	PROPN
ftr-391	302	3	created	create	VERB
ftr-391	302	4	a	a	DET
ftr-391	302	5	list	list	NOUN
ftr-391	302	6	of	of	ADP
ftr-391	302	7	tax	tax	NOUN
ftr-391	302	8	havens	haven	NOUN
ftr-391	302	9	in	in	ADP
ftr-391	302	10	2000	2000	NUM
ftr-391	302	11	as	as	ADP
ftr-391	302	12	part	part	NOUN
ftr-391	302	13	of	of	ADP
ftr-391	302	14	its	its	PRON
ftr-391	302	15	project	project	NOUN
ftr-391	302	16	on	on	ADP
ftr-391	302	17	harmful	harmful	ADJ
ftr-391	302	18	tax	tax	NOUN
ftr-391	302	19	practices	practice	NOUN
ftr-391	302	20	,	,	PUNCT
ftr-391	302	21	but	but	CCONJ
ftr-391	302	22	that	that	DET
ftr-391	302	23	list	list	NOUN
ftr-391	302	24	may	may	AUX
ftr-391	302	25	no	no	ADV
ftr-391	302	26	longer	long	ADV
ftr-391	302	27	be	be	AUX
ftr-391	302	28	up	up	ADP
ftr-391	302	29	to	to	ADP
ftr-391	302	30	date	date	NOUN
ftr-391	302	31	.	.	PUNCT
ftr-391	303	1	b.	b.	VERB
ftr-391	304	1	the	the	DET
ftr-391	304	2	apportionment	apportionment	NOUN
ftr-391	304	3	formula	formula	NOUN
ftr-391	304	4	ideally	ideally	ADV
ftr-391	304	5	,	,	PUNCT
ftr-391	304	6	the	the	DET
ftr-391	304	7	apportionment	apportionment	ADJ
ftr-391	304	8	formula	formula	NOUN
ftr-391	304	9	would	would	AUX
ftr-391	304	10	assign	assign	VERB
ftr-391	304	11	income	income	NOUN
ftr-391	304	12	to	to	ADP
ftr-391	304	13	locations	location	NOUN
ftr-391	304	14	where	where	SCONJ
ftr-391	304	15	a	a	DET
ftr-391	304	16	company	company	NOUN
ftr-391	304	17	earns	earn	VERB
ftr-391	304	18	its	its	PRON
ftr-391	304	19	income	income	NOUN
ftr-391	304	20	.	.	PUNCT
ftr-391	305	1	since	since	SCONJ
ftr-391	305	2	the	the	DET
ftr-391	305	3	initial	initial	ADJ
ftr-391	305	4	practices	practice	NOUN
ftr-391	305	5	derived	derive	VERB
ftr-391	305	6	from	from	ADP
ftr-391	305	7	the	the	DET
ftr-391	305	8	taxation	taxation	NOUN
ftr-391	305	9	of	of	ADP
ftr-391	305	10	the	the	DET
ftr-391	305	11	transcontinental	transcontinental	ADJ
ftr-391	305	12	railroad	railroad	NOUN
ftr-391	305	13	based	base	VERB
ftr-391	305	14	on	on	ADP
ftr-391	305	15	the	the	DET
ftr-391	305	16	miles	mile	NOUN
ftr-391	305	17	of	of	ADP
ftr-391	305	18	track	track	NOUN
ftr-391	305	19	located	locate	VERB
ftr-391	305	20	in	in	ADP
ftr-391	305	21	the	the	DET
ftr-391	305	22	state	state	NOUN
ftr-391	305	23	,	,	PUNCT
ftr-391	305	24	states	state	NOUN
ftr-391	305	25	used	use	VERB
ftr-391	305	26	the	the	DET
ftr-391	305	27	location	location	NOUN
ftr-391	305	28	of	of	ADP
ftr-391	305	29	the	the	DET
ftr-391	305	30	company	company	NOUN
ftr-391	305	31	's	's	PART
ftr-391	305	32	tangible	tangible	ADJ
ftr-391	305	33	property	property	NOUN
ftr-391	305	34	to	to	PART
ftr-391	305	35	determine	determine	VERB
ftr-391	305	36	the	the	DET
ftr-391	305	37	location	location	NOUN
ftr-391	305	38	of	of	ADP
ftr-391	305	39	the	the	DET
ftr-391	305	40	company	company	NOUN
ftr-391	305	41	's	's	PART
ftr-391	305	42	income	income	NOUN
ftr-391	305	43	.	.	PUNCT
ftr-391	306	1	over	over	ADP
ftr-391	306	2	time	time	NOUN
ftr-391	306	3	,	,	PUNCT
ftr-391	306	4	states	state	NOUN
ftr-391	306	5	modified	modify	VERB
ftr-391	306	6	their	their	PRON
ftr-391	306	7	apportionment	apportionment	NOUN
ftr-391	306	8	formulae	formulae	NOUN
ftr-391	306	9	to	to	PART
ftr-391	306	10	take	take	VERB
ftr-391	306	11	into	into	ADP
ftr-391	306	12	account	account	NOUN
ftr-391	306	13	additional	additional	ADJ
ftr-391	306	14	factors	factor	NOUN
ftr-391	306	15	,	,	PUNCT
ftr-391	306	16	such	such	ADJ
ftr-391	306	17	as	as	ADP
ftr-391	306	18	payroll	payroll	NOUN
ftr-391	306	19	and	and	CCONJ
ftr-391	306	20	gross	gross	ADJ
ftr-391	306	21	receipts	receipt	NOUN
ftr-391	306	22	,	,	PUNCT
ftr-391	306	23	so	so	SCONJ
ftr-391	306	24	that	that	SCONJ
ftr-391	306	25	the	the	DET
ftr-391	306	26	distribution	distribution	NOUN
ftr-391	306	27	of	of	ADP
ftr-391	306	28	income	income	NOUN
ftr-391	306	29	would	would	AUX
ftr-391	306	30	more	more	ADV
ftr-391	306	31	accurately	accurately	ADV
ftr-391	306	32	represent	represent	VERB
ftr-391	306	33	the	the	DET
ftr-391	306	34	factors	factor	NOUN
ftr-391	306	35	that	that	PRON
ftr-391	306	36	generated	generate	VERB
ftr-391	306	37	the	the	DET
ftr-391	306	38	income	income	NOUN
ftr-391	306	39	than	than	SCONJ
ftr-391	306	40	did	do	VERB
ftr-391	306	41	a	a	DET
ftr-391	306	42	single	single	ADJ
ftr-391	306	43	factor	factor	NOUN
ftr-391	306	44	property	property	NOUN
ftr-391	306	45	formula	formula	NOUN
ftr-391	306	46	.	.	PUNCT
ftr-391	307	1	in	in	ADP
ftr-391	307	2	recent	recent	ADJ
ftr-391	307	3	years	year	NOUN
ftr-391	307	4	,	,	PUNCT
ftr-391	307	5	many	many	ADJ
ftr-391	307	6	states	state	NOUN
ftr-391	307	7	have	have	AUX
ftr-391	307	8	moved	move	VERB
ftr-391	307	9	toward	toward	ADP
ftr-391	307	10	a	a	DET
ftr-391	307	11	super	super	ADJ
ftr-391	307	12	-	-	ADJ
ftr-391	307	13	weighted	weighted	ADJ
ftr-391	307	14	sales	sale	NOUN
ftr-391	307	15	factor	factor	NOUN
ftr-391	307	16	formula	formula	NOUN
ftr-391	307	17	,	,	PUNCT
ftr-391	307	18	and	and	CCONJ
ftr-391	307	19	a	a	DET
ftr-391	307	20	handful	handful	NOUN
ftr-391	307	21	of	of	ADP
ftr-391	307	22	states	state	NOUN
ftr-391	307	23	have	have	AUX
ftr-391	307	24	adopted	adopt	VERB
ftr-391	307	25	a	a	DET
ftr-391	307	26	formula	formula	NOUN
ftr-391	307	27	that	that	PRON
ftr-391	307	28	apportions	apportion	VERB
ftr-391	307	29	income	income	NOUN
ftr-391	307	30	based	base	VERB
ftr-391	307	31	solely	solely	ADV
ftr-391	307	32	on	on	ADP
ftr-391	307	33	the	the	DET
ftr-391	307	34	location	location	NOUN
ftr-391	307	35	of	of	ADP
ftr-391	307	36	sales	sale	NOUN
ftr-391	307	37	.	.	PUNCT
ftr-391	308	1	one	one	NUM
ftr-391	308	2	difficulty	difficulty	NOUN
ftr-391	308	3	in	in	ADP
ftr-391	308	4	defining	define	VERB
ftr-391	308	5	the	the	DET
ftr-391	308	6	apportionment	apportionment	ADJ
ftr-391	308	7	formula	formula	NOUN
ftr-391	308	8	arises	arise	VERB
ftr-391	308	9	because	because	SCONJ
ftr-391	308	10	there	there	PRON
ftr-391	308	11	is	be	VERB
ftr-391	308	12	no	no	DET
ftr-391	308	13	single	single	ADJ
ftr-391	308	14	"	"	PUNCT
ftr-391	308	15	correct	correct	ADJ
ftr-391	308	16	"	"	PUNCT
ftr-391	308	17	apportionment	apportionment	ADJ
ftr-391	308	18	formula	formula	NOUN
ftr-391	308	19	.	.	PUNCT
ftr-391	309	1	some	some	DET
ftr-391	309	2	authors	author	NOUN
ftr-391	309	3	suggest	suggest	VERB
ftr-391	309	4	that	that	SCONJ
ftr-391	309	5	the	the	DET
ftr-391	309	6	formula	formula	NOUN
ftr-391	309	7	should	should	AUX
ftr-391	309	8	balance	balance	VERB
ftr-391	309	9	the	the	DET
ftr-391	309	10	supply	supply	NOUN
ftr-391	309	11	and	and	CCONJ
ftr-391	309	12	the	the	DET
ftr-391	309	13	demand	demand	NOUN
ftr-391	309	14	sides	side	NOUN
ftr-391	309	15	and	and	CCONJ
ftr-391	309	16	thus	thus	ADV
ftr-391	309	17	recommend	recommend	VERB
ftr-391	309	18	a	a	DET
ftr-391	309	19	double	double	ADJ
ftr-391	309	20	-	-	PUNCT
ftr-391	309	21	weighted	weight	VERB
ftr-391	309	22	sales	sale	NOUN
ftr-391	309	23	formula	formula	NOUN
ftr-391	309	24	,	,	PUNCT
ftr-391	309	25	where	where	SCONJ
ftr-391	309	26	property	property	NOUN
ftr-391	309	27	and	and	CCONJ
ftr-391	309	28	payroll	payroll	NOUN
ftr-391	309	29	are	be	AUX
ftr-391	309	30	weighted	weight	VERB
ftr-391	309	31	one	one	NUM
ftr-391	309	32	-	-	PUNCT
ftr-391	309	33	fourth	fourth	NOUN
ftr-391	309	34	each	each	PRON
ftr-391	309	35	and	and	CCONJ
ftr-391	309	36	sales	sale	NOUN
ftr-391	309	37	are	be	AUX
ftr-391	309	38	weighted	weight	VERB
ftr-391	309	39	by	by	ADP
ftr-391	309	40	one	one	NUM
ftr-391	309	41	-	-	PUNCT
ftr-391	309	42	half	half	NOUN
ftr-391	309	43	.	.	PUNCT
ftr-391	310	1	other	other	ADJ
ftr-391	310	2	authors	author	NOUN
ftr-391	310	3	suggest	suggest	VERB
ftr-391	310	4	that	that	SCONJ
ftr-391	310	5	states	state	NOUN
ftr-391	310	6	should	should	AUX
ftr-391	310	7	adopt	adopt	VERB
ftr-391	310	8	a	a	DET
ftr-391	310	9	formula	formula	NOUN
ftr-391	310	10	that	that	PRON
ftr-391	310	11	does	do	AUX
ftr-391	310	12	not	not	PART
ftr-391	310	13	affect	affect	VERB
ftr-391	310	14	the	the	DET
ftr-391	310	15	investment	investment	NOUN
ftr-391	310	16	florida	florida	PROPN
ftr-391	310	17	tax	tax	NOUN
ftr-391	310	18	review	review	NOUN
ftr-391	310	19	location	location	NOUN
ftr-391	310	20	decision	decision	NOUN
ftr-391	310	21	and	and	CCONJ
ftr-391	310	22	,	,	PUNCT
ftr-391	310	23	thus	thus	ADV
ftr-391	310	24	,	,	PUNCT
ftr-391	310	25	recommend	recommend	VERB
ftr-391	310	26	using	use	VERB
ftr-391	310	27	a	a	DET
ftr-391	310	28	formula	formula	NOUN
ftr-391	310	29	based	base	VERB
ftr-391	310	30	solely	solely	ADV
ftr-391	310	31	on	on	ADP
ftr-391	310	32	the	the	DET
ftr-391	310	33	location	location	NOUN
ftr-391	310	34	of	of	ADP
ftr-391	310	35	sales	sale	NOUN
ftr-391	310	36	measured	measure	VERB
ftr-391	310	37	on	on	ADP
ftr-391	310	38	a	a	DET
ftr-391	310	39	destination	destination	NOUN
ftr-391	310	40	basis	basis	NOUN
ftr-391	310	41	.	.	PUNCT
ftr-391	311	1	the	the	DET
ftr-391	311	2	variety	variety	NOUN
ftr-391	311	3	in	in	ADP
ftr-391	311	4	state	state	NOUN
ftr-391	311	5	apportionment	apportionment	NOUN
ftr-391	311	6	formulae	formulae	NOUN
ftr-391	311	7	arises	arise	VERB
ftr-391	311	8	,	,	PUNCT
ftr-391	311	9	in	in	ADP
ftr-391	311	10	part	part	NOUN
ftr-391	311	11	,	,	PUNCT
ftr-391	311	12	from	from	ADP
ftr-391	311	13	the	the	DET
ftr-391	311	14	lack	lack	NOUN
ftr-391	311	15	of	of	ADP
ftr-391	311	16	constraints	constraint	NOUN
ftr-391	311	17	on	on	ADP
ftr-391	311	18	how	how	SCONJ
ftr-391	311	19	states	state	NOUN
ftr-391	311	20	may	may	AUX
ftr-391	311	21	determine	determine	VERB
ftr-391	311	22	the	the	DET
ftr-391	311	23	formula	formula	NOUN
ftr-391	311	24	.	.	PUNCT
ftr-391	312	1	the	the	DET
ftr-391	312	2	u.s	u.s	PROPN
ftr-391	312	3	.	.	PROPN
ftr-391	312	4	supreme	supreme	PROPN
ftr-391	312	5	court	court	PROPN
ftr-391	312	6	has	have	AUX
ftr-391	312	7	allowed	allow	VERB
ftr-391	312	8	the	the	DET
ftr-391	312	9	states	state	NOUN
ftr-391	312	10	relatively	relatively	ADV
ftr-391	312	11	free	free	ADJ
ftr-391	312	12	rein	rein	NOUN
ftr-391	312	13	in	in	ADP
ftr-391	312	14	this	this	DET
ftr-391	312	15	area	area	NOUN
ftr-391	312	16	and	and	CCONJ
ftr-391	312	17	the	the	DET
ftr-391	312	18	trend	trend	NOUN
ftr-391	312	19	toward	toward	ADP
ftr-391	312	20	a	a	DET
ftr-391	312	21	super	super	ADJ
ftr-391	312	22	-	-	ADJ
ftr-391	312	23	weighted	weighted	ADJ
ftr-391	312	24	sales	sale	NOUN
ftr-391	312	25	factor	factor	NOUN
ftr-391	312	26	can	can	AUX
ftr-391	312	27	be	be	AUX
ftr-391	312	28	traced	trace	VERB
ftr-391	312	29	back	back	ADV
ftr-391	312	30	to	to	ADP
ftr-391	312	31	a	a	DET
ftr-391	312	32	decision	decision	NOUN
ftr-391	312	33	in	in	ADP
ftr-391	312	34	1978	1978	NUM
ftr-391	312	35	validating	validate	VERB
ftr-391	312	36	iowa	iowa	PROPN
ftr-391	312	37	's	's	PART
ftr-391	312	38	destination	destination	NOUN
ftr-391	312	39	-	-	PUNCT
ftr-391	312	40	based	base	VERB
ftr-391	312	41	sales	sale	NOUN
ftr-391	312	42	-	-	PUNCT
ftr-391	312	43	only	only	ADJ
ftr-391	312	44	formula	formula	NOUN
ftr-391	312	45	.	.	PUNCT
ftr-391	313	1	the	the	DET
ftr-391	313	2	u.s	u.s	PROPN
ftr-391	313	3	.	.	PROPN
ftr-391	313	4	congress	congress	PROPN
ftr-391	313	5	has	have	AUX
ftr-391	313	6	never	never	ADV
ftr-391	313	7	mandated	mandate	VERB
ftr-391	313	8	a	a	DET
ftr-391	313	9	particular	particular	ADJ
ftr-391	313	10	formula	formula	NOUN
ftr-391	313	11	.	.	PUNCT
ftr-391	314	1	as	as	ADP
ftr-391	314	2	of	of	ADP
ftr-391	314	3	2007	2007	NUM
ftr-391	314	4	,	,	PUNCT
ftr-391	314	5	a	a	DET
ftr-391	314	6	double	double	ADJ
ftr-391	314	7	-	-	PUNCT
ftr-391	314	8	weighted	weight	VERB
ftr-391	314	9	sales	sale	NOUN
ftr-391	314	10	formula	formula	NOUN
ftr-391	314	11	is	be	AUX
ftr-391	314	12	the	the	DET
ftr-391	314	13	most	most	ADV
ftr-391	314	14	common	common	ADJ
ftr-391	314	15	state	state	NOUN
ftr-391	314	16	apportionment	apportionment	ADJ
ftr-391	314	17	formula	formula	NOUN
ftr-391	314	18	.	.	PUNCT
ftr-391	315	1	table	table	NOUN
ftr-391	315	2	3	3	NUM
ftr-391	315	3	shows	show	VERB
ftr-391	315	4	the	the	DET
ftr-391	315	5	state	state	NOUN
ftr-391	315	6	formulae	formulae	NOUN
ftr-391	315	7	as	as	ADP
ftr-391	315	8	of	of	ADP
ftr-391	315	9	january	january	PROPN
ftr-391	315	10	1,2007	1,2007	NUM
ftr-391	315	11	.	.	PUNCT
ftr-391	316	1	table	table	NOUN
ftr-391	316	2	3	3	NUM
ftr-391	316	3	state	state	NOUN
ftr-391	316	4	apportionment	apportionment	NOUN
ftr-391	316	5	of	of	ADP
ftr-391	316	6	corporate	corporate	ADJ
ftr-391	316	7	income	income	NOUN
ftr-391	316	8	alabama	alabama	PROPN
ftr-391	316	9	*	*	PUNCT
ftr-391	316	10	alaska	alaska	PROPN
ftr-391	316	11	*	*	PUNCT
ftr-391	316	12	arizona	arizona	PROPN
ftr-391	316	13	*	*	PUNCT
ftr-391	316	14	(	(	PUNCT
ftr-391	316	15	2	2	NUM
ftr-391	316	16	)	)	PUNCT
ftr-391	316	17	arkansas	arkansa	NOUN
ftr-391	316	18	*	*	PUNCT
ftr-391	316	19	california	california	PROPN
ftr-391	316	20	*	*	PUNCT
ftr-391	316	21	colorado	colorado	PROPN
ftr-391	316	22	*	*	PUNCT
ftr-391	316	23	connecticut	connecticut	PROPN
ftr-391	316	24	delaware	delaware	PROPN
ftr-391	316	25	florida	florida	PROPN
ftr-391	316	26	georgia	georgia	PROPN
ftr-391	316	27	(	(	PUNCT
ftr-391	316	28	3	3	NUM
ftr-391	316	29	)	)	PUNCT
ftr-391	316	30	hawaii	hawaii	PROPN
ftr-391	316	31	*	*	PUNCT
ftr-391	317	1	idaho	idaho	PROPN
ftr-391	317	2	*	*	PUNCT
ftr-391	317	3	illinois	illinois	PROPN
ftr-391	317	4	*	*	PUNCT
ftr-391	318	1	indiana	indiana	PROPN
ftr-391	318	2	(	(	PUNCT
ftr-391	318	3	3	3	X
ftr-391	318	4	)	)	PUNCT
ftr-391	318	5	iowa	iowa	PROPN
ftr-391	318	6	kansas	kansas	PROPN
ftr-391	319	1	*	*	PUNCT
ftr-391	319	2	kentucky	kentucky	PROPN
ftr-391	319	3	*	*	PUNCT
ftr-391	319	4	louisiana	louisiana	PROPN
ftr-391	319	5	maine	maine	PROPN
ftr-391	319	6	*	*	PROPN
ftr-391	319	7	maryland	maryland	PROPN
ftr-391	319	8	massachusetts	massachusetts	PROPN
ftr-391	319	9	michigan	michigan	PROPN
ftr-391	319	10	minnesota	minnesota	PROPN
ftr-391	319	11	(	(	PUNCT
ftr-391	319	12	3	3	X
ftr-391	319	13	)	)	PUNCT
ftr-391	319	14	mississippi	mississippi	NOUN
ftr-391	319	15	missouri	missouri	PROPN
ftr-391	319	16	*	*	PUNCT
ftr-391	319	17	montana	montana	PROPN
ftr-391	319	18	3	3	NUM
ftr-391	319	19	factor	factor	NOUN
ftr-391	319	20	3	3	NUM
ftr-391	319	21	factor	factor	NOUN
ftr-391	319	22	60	60	NUM
ftr-391	319	23	%	%	NOUN
ftr-391	319	24	sales	sale	NOUN
ftr-391	319	25	,	,	PUNCT
ftr-391	319	26	20	20	NUM
ftr-391	319	27	%	%	NOUN
ftr-391	319	28	property	property	NOUN
ftr-391	319	29	&	&	CCONJ
ftr-391	319	30	payroll	payroll	PROPN
ftr-391	319	31	double	double	ADJ
ftr-391	319	32	wtd	wtd	PROPN
ftr-391	319	33	.	.	PUNCT
ftr-391	320	1	sales	sale	NOUN
ftr-391	320	2	double	double	PROPN
ftr-391	320	3	wtd	wtd	PROPN
ftr-391	320	4	.	.	PUNCT
ftr-391	321	1	sales	sale	NOUN
ftr-391	321	2	3	3	NUM
ftr-391	321	3	factor	factor	NOUN
ftr-391	321	4	/	/	SYM
ftr-391	321	5	sales	sale	NOUN
ftr-391	321	6	&	&	CCONJ
ftr-391	321	7	property	property	PROPN
ftr-391	321	8	&	&	CCONJ
ftr-391	321	9	payroll	payroll	PROPN
ftr-391	321	10	double	double	PROPN
ftr-391	321	11	wtd	wtd	PROPN
ftr-391	321	12	.	.	PUNCT
ftr-391	322	1	sales	sale	NOUN
ftr-391	322	2	/	/	SYM
ftr-391	322	3	sales	sale	NOUN
ftr-391	322	4	3	3	NUM
ftr-391	322	5	factor	factor	NOUN
ftr-391	322	6	double	double	ADJ
ftr-391	322	7	wtd	wtd	PROPN
ftr-391	322	8	.	.	PUNCT
ftr-391	323	1	sales	sale	NOUN
ftr-391	323	2	90	90	NUM
ftr-391	323	3	%	%	NOUN
ftr-391	323	4	sales	sale	NOUN
ftr-391	323	5	,	,	PUNCT
ftr-391	323	6	5	5	NUM
ftr-391	323	7	%	%	NOUN
ftr-391	323	8	property	property	NOUN
ftr-391	323	9	&	&	CCONJ
ftr-391	323	10	payroll	payroll	NOUN
ftr-391	323	11	3	3	NUM
ftr-391	323	12	factor	factor	NOUN
ftr-391	323	13	double	double	ADJ
ftr-391	323	14	wtd	wtd	PROPN
ftr-391	323	15	.	.	PUNCT
ftr-391	324	1	sales	sale	NOUN
ftr-391	324	2	sales	sale	NOUN
ftr-391	324	3	60	60	NUM
ftr-391	324	4	%	%	NOUN
ftr-391	324	5	sales	sale	NOUN
ftr-391	324	6	,	,	PUNCT
ftr-391	324	7	20	20	NUM
ftr-391	324	8	%	%	NOUN
ftr-391	324	9	property	property	NOUN
ftr-391	324	10	&	&	CCONJ
ftr-391	324	11	payroll	payroll	NOUN
ftr-391	324	12	sales	sale	NOUN
ftr-391	324	13	3	3	NUM
ftr-391	324	14	factor	factor	NOUN
ftr-391	324	15	sales	sale	NOUN
ftr-391	324	16	double	double	ADJ
ftr-391	324	17	wtd	wtd	NOUN
ftr-391	324	18	.	.	PUNCT
ftr-391	325	1	sales	sale	NOUN
ftr-391	325	2	double	double	PROPN
ftr-391	325	3	wtd	wtd	PROPN
ftr-391	325	4	.	.	PUNCT
ftr-391	326	1	sales	sale	NOUN
ftr-391	326	2	double	double	PROPN
ftr-391	326	3	wtd	wtd	PROPN
ftr-391	326	4	.	.	PUNCT
ftr-391	327	1	sales	sale	NOUN
ftr-391	327	2	/	/	SYM
ftr-391	327	3	sales	sale	NOUN
ftr-391	327	4	double	double	ADJ
ftr-391	327	5	wtd	wtd	NOUN
ftr-391	327	6	.	.	PUNCT
ftr-391	328	1	sales	sale	NOUN
ftr-391	328	2	/	/	SYM
ftr-391	328	3	sales	sale	NOUN
ftr-391	328	4	92.5	92.5	NUM
ftr-391	328	5	%	%	NOUN
ftr-391	328	6	sales	sale	NOUN
ftr-391	328	7	,	,	PUNCT
ftr-391	328	8	3.75	3.75	NUM
ftr-391	328	9	%	%	NOUN
ftr-391	328	10	property	property	NOUN
ftr-391	328	11	78	78	NUM
ftr-391	328	12	%	%	NOUN
ftr-391	328	13	sales	sale	NOUN
ftr-391	328	14	,	,	PUNCT
ftr-391	328	15	l	l	NOUN
ftr-391	328	16	1	1	NUM
ftr-391	328	17	%	%	NOUN
ftr-391	328	18	property	property	NOUN
ftr-391	328	19	&	&	CCONJ
ftr-391	328	20	payroll	payroll	NOUN
ftr-391	328	21	accounting/3	accounting/3	PROPN
ftr-391	328	22	factor	factor	NOUN
ftr-391	328	23	3	3	NUM
ftr-391	328	24	factor	factor	NOUN
ftr-391	328	25	/	/	SYM
ftr-391	328	26	sales	sale	NOUN
ftr-391	328	27	3	3	NUM
ftr-391	328	28	factor	factor	NOUN
ftr-391	328	29	nebraska	nebraska	PROPN
ftr-391	328	30	sales	sales	PROPN
ftr-391	328	31	nevada	nevada	PROPN
ftr-391	329	1	no	no	DET
ftr-391	329	2	state	state	NOUN
ftr-391	329	3	income	income	NOUN
ftr-391	329	4	tax	tax	PROPN
ftr-391	329	5	new	new	PROPN
ftr-391	329	6	hampshire	hampshire	PROPN
ftr-391	329	7	double	double	PROPN
ftr-391	329	8	wtd	wtd	PROPN
ftr-391	329	9	.	.	PUNCT
ftr-391	330	1	sales	sale	NOUN
ftr-391	330	2	new	new	PROPN
ftr-391	330	3	jersey	jersey	PROPN
ftr-391	330	4	(	(	PUNCT
ftr-391	330	5	1	1	NUM
ftr-391	330	6	)	)	PUNCT
ftr-391	330	7	double	double	ADJ
ftr-391	330	8	wtd	wtd	NOUN
ftr-391	330	9	.	.	PUNCT
ftr-391	331	1	sales	sale	NOUN
ftr-391	331	2	new	new	PROPN
ftr-391	331	3	mexico	mexico	PROPN
ftr-391	331	4	*	*	PUNCT
ftr-391	331	5	double	double	ADJ
ftr-391	331	6	wtd	wtd	NOUN
ftr-391	331	7	.	.	PUNCT
ftr-391	332	1	sales	sales	PROPN
ftr-391	332	2	new	new	PROPN
ftr-391	332	3	york	york	PROPN
ftr-391	332	4	(	(	PUNCT
ftr-391	332	5	3	3	NUM
ftr-391	332	6	)	)	PUNCT
ftr-391	332	7	80	80	NUM
ftr-391	332	8	%	%	NOUN
ftr-391	332	9	sales	sale	NOUN
ftr-391	332	10	,	,	PUNCT
ftr-391	332	11	10	10	NUM
ftr-391	332	12	%	%	NOUN
ftr-391	332	13	property	property	NOUN
ftr-391	332	14	north	north	PROPN
ftr-391	332	15	carolina	carolina	PROPN
ftr-391	332	16	*	*	PROPN
ftr-391	332	17	double	double	ADJ
ftr-391	332	18	wtd	wtd	NOUN
ftr-391	332	19	.	.	PUNCT
ftr-391	333	1	sales	sale	NOUN
ftr-391	333	2	north	north	PROPN
ftr-391	333	3	dakota	dakota	PROPN
ftr-391	333	4	*	*	PUNCT
ftr-391	333	5	3	3	NUM
ftr-391	333	6	factor	factor	NOUN
ftr-391	333	7	ohio	ohio	PROPN
ftr-391	333	8	*	*	PUNCT
ftr-391	333	9	60	60	NUM
ftr-391	333	10	%	%	NOUN
ftr-391	333	11	sales	sale	NOUN
ftr-391	333	12	,	,	PUNCT
ftr-391	333	13	20	20	NUM
ftr-391	333	14	%	%	NOUN
ftr-391	333	15	property	property	NOUN
ftr-391	333	16	&	&	CCONJ
ftr-391	333	17	payroll	payroll	PROPN
ftr-391	333	18	oklahoma	oklahoma	PROPN
ftr-391	333	19	3	3	NUM
ftr-391	333	20	factor	factor	NOUN
ftr-391	333	21	oregon	oregon	PROPN
ftr-391	333	22	*	*	PROPN
ftr-391	334	1	sales	sales	PROPN
ftr-391	334	2	pennsylvania	pennsylvania	PROPN
ftr-391	334	3	*	*	PUNCT
ftr-391	334	4	triple	triple	PROPN
ftr-391	334	5	wtd	wtd	PROPN
ftr-391	334	6	.	.	PUNCT
ftr-391	335	1	sales	sales	PROPN
ftr-391	335	2	rhode	rhode	PROPN
ftr-391	335	3	island	island	PROPN
ftr-391	335	4	double	double	PROPN
ftr-391	335	5	wtd	wtd	PROPN
ftr-391	335	6	sales	sales	PROPN
ftr-391	335	7	south	south	PROPN
ftr-391	335	8	carolina	carolina	PROPN
ftr-391	335	9	(	(	PUNCT
ftr-391	335	10	4)double	4)double	PROPN
ftr-391	335	11	wtd	wtd	PROPN
ftr-391	335	12	.	.	PUNCT
ftr-391	336	1	sales	sale	NOUN
ftr-391	336	2	/	/	SYM
ftr-391	336	3	sales	sales	PROPN
ftr-391	336	4	south	south	PROPN
ftr-391	336	5	dakota	dakota	PROPN
ftr-391	337	1	no	no	DET
ftr-391	337	2	state	state	NOUN
ftr-391	337	3	income	income	NOUN
ftr-391	337	4	tax	tax	NOUN
ftr-391	337	5	tennessee	tennessee	PROPN
ftr-391	337	6	*	*	PUNCT
ftr-391	337	7	double	double	ADJ
ftr-391	337	8	wtd	wtd	NOUN
ftr-391	337	9	.	.	PUNCT
ftr-391	338	1	sales	sales	PROPN
ftr-391	338	2	texas	texas	PROPN
ftr-391	338	3	sales	sales	PROPN
ftr-391	338	4	utah	utah	PROPN
ftr-391	338	5	*	*	PUNCT
ftr-391	338	6	3	3	NUM
ftr-391	338	7	factor	factor	NOUN
ftr-391	338	8	/	/	SYM
ftr-391	338	9	double	double	ADJ
ftr-391	338	10	wtd	wtd	NOUN
ftr-391	338	11	.	.	PUNCT
ftr-391	339	1	sales	sale	NOUN
ftr-391	339	2	vermont	vermont	PROPN
ftr-391	339	3	double	double	PROPN
ftr-391	339	4	wtd	wtd	PROPN
ftr-391	339	5	.	.	PUNCT
ftr-391	340	1	sales	sale	NOUN
ftr-391	340	2	virginia	virginia	PROPN
ftr-391	340	3	double	double	PROPN
ftr-391	340	4	wtd	wtd	PROPN
ftr-391	340	5	.	.	PUNCT
ftr-391	341	1	sales	sale	NOUN
ftr-391	341	2	washington	washington	PROPN
ftr-391	341	3	no	no	DET
ftr-391	341	4	state	state	NOUN
ftr-391	341	5	income	income	NOUN
ftr-391	341	6	tax	tax	PROPN
ftr-391	341	7	west	west	PROPN
ftr-391	341	8	virginia	virginia	PROPN
ftr-391	341	9	*	*	PUNCT
ftr-391	341	10	double	double	ADJ
ftr-391	341	11	wtd	wtd	NOUN
ftr-391	341	12	.	.	PUNCT
ftr-391	342	1	sales	sale	NOUN
ftr-391	342	2	wisconsin	wisconsin	PROPN
ftr-391	342	3	*	*	PUNCT
ftr-391	342	4	(	(	PUNCT
ftr-391	342	5	3	3	NUM
ftr-391	342	6	)	)	PUNCT
ftr-391	342	7	80	80	NUM
ftr-391	342	8	%	%	NOUN
ftr-391	342	9	sales	sale	NOUN
ftr-391	342	10	,	,	PUNCT
ftr-391	342	11	10	10	NUM
ftr-391	342	12	%	%	NOUN
ftr-391	342	13	&	&	CCONJ
ftr-391	342	14	payroll	payroll	PROPN
ftr-391	342	15	wyoming	wyome	VERB
ftr-391	342	16	no	no	DET
ftr-391	342	17	state	state	NOUN
ftr-391	342	18	income	income	NOUN
ftr-391	342	19	tax	tax	NOUN
ftr-391	342	20	dist	dist	NOUN
ftr-391	342	21	of	of	ADP
ftr-391	342	22	colutmbia13	colutmbia13	NOUN
ftr-391	342	23	factor	factor	NOUN
ftr-391	342	24	note	note	NOUN
ftr-391	342	25	:	:	PUNCT
ftr-391	342	26	the	the	DET
ftr-391	342	27	formulas	formula	NOUN
ftr-391	342	28	listed	list	VERB
ftr-391	342	29	are	be	AUX
ftr-391	342	30	for	for	ADP
ftr-391	342	31	general	general	ADJ
ftr-391	342	32	manufacturing	manufacturing	NOUN
ftr-391	342	33	businesses	business	NOUN
ftr-391	342	34	.	.	PUNCT
ftr-391	343	1	some	some	DET
ftr-391	343	2	industries	industry	NOUN
ftr-391	343	3	have	have	VERB
ftr-391	343	4	special	special	ADJ
ftr-391	343	5	formula	formula	NOUN
ftr-391	343	6	different	different	ADJ
ftr-391	343	7	than	than	ADP
ftr-391	343	8	those	those	PRON
ftr-391	343	9	reported	report	VERB
ftr-391	343	10	.	.	PUNCT
ftr-391	344	1	*	*	PUNCT
ftr-391	344	2	state	state	NOUN
ftr-391	344	3	has	have	AUX
ftr-391	344	4	adopted	adopt	VERB
ftr-391	344	5	substantial	substantial	ADJ
ftr-391	344	6	portions	portion	NOUN
ftr-391	344	7	of	of	ADP
ftr-391	344	8	the	the	DET
ftr-391	344	9	uditpa	uditpa	NOUN
ftr-391	344	10	.	.	PUNCT
ftr-391	345	1	(	(	PUNCT
ftr-391	345	2	1	1	X
ftr-391	345	3	)	)	PUNCT
ftr-391	345	4	a	a	DET
ftr-391	345	5	3	3	NUM
ftr-391	345	6	-	-	PUNCT
ftr-391	345	7	factor	factor	NOUN
ftr-391	345	8	formula	formula	NOUN
ftr-391	345	9	is	be	AUX
ftr-391	345	10	used	use	VERB
ftr-391	345	11	for	for	ADP
ftr-391	345	12	corporations	corporation	NOUN
ftr-391	345	13	not	not	PART
ftr-391	345	14	subject	subject	ADJ
ftr-391	345	15	to	to	ADP
ftr-391	345	16	the	the	DET
ftr-391	345	17	corporation	corporation	NOUN
ftr-391	345	18	business	business	NOUN
ftr-391	345	19	franchise	franchise	NOUN
ftr-391	345	20	tax	tax	NOUN
ftr-391	345	21	.	.	PUNCT
ftr-391	346	1	(	(	PUNCT
ftr-391	346	2	2	2	X
ftr-391	346	3	)	)	PUNCT
ftr-391	346	4	for	for	ADP
ftr-391	346	5	tax	tax	NOUN
ftr-391	346	6	years	year	NOUN
ftr-391	346	7	beginning	begin	VERB
ftr-391	346	8	in	in	ADP
ftr-391	346	9	2008	2008	NUM
ftr-391	346	10	,	,	PUNCT
ftr-391	346	11	formula	formula	NOUN
ftr-391	346	12	changes	change	NOUN
ftr-391	346	13	to	to	ADP
ftr-391	346	14	70	70	NUM
ftr-391	346	15	%	%	NOUN
ftr-391	346	16	sales	sale	NOUN
ftr-391	346	17	and	and	CCONJ
ftr-391	346	18	15	15	NUM
ftr-391	346	19	%	%	NOUN
ftr-391	346	20	property	property	NOUN
ftr-391	346	21	and	and	CCONJ
ftr-391	346	22	payroll	payroll	NOUN
ftr-391	346	23	.	.	PUNCT
ftr-391	347	1	(	(	PUNCT
ftr-391	347	2	3	3	X
ftr-391	347	3	)	)	PUNCT
ftr-391	347	4	state	state	NOUN
ftr-391	347	5	is	be	AUX
ftr-391	347	6	phasing	phase	VERB
ftr-391	347	7	in	in	ADP
ftr-391	347	8	a	a	DET
ftr-391	347	9	single	single	ADJ
ftr-391	347	10	sales	sale	NOUN
ftr-391	347	11	factor	factor	NOUN
ftr-391	347	12	.	.	PUNCT
ftr-391	348	1	weightings	weighting	NOUN
ftr-391	348	2	will	will	AUX
ftr-391	348	3	change	change	VERB
ftr-391	348	4	each	each	DET
ftr-391	348	5	year	year	NOUN
ftr-391	348	6	until	until	ADP
ftr-391	348	7	100	100	NUM
ftr-391	348	8	%	%	NOUN
ftr-391	348	9	sales	sale	NOUN
ftr-391	348	10	factor	factor	NOUN
ftr-391	348	11	in	in	ADP
ftr-391	348	12	2008	2008	NUM
ftr-391	348	13	for	for	ADP
ftr-391	348	14	georgia	georgia	PROPN
ftr-391	348	15	,	,	PUNCT
ftr-391	348	16	new	new	PROPN
ftr-391	348	17	york	york	PROPN
ftr-391	348	18	and	and	CCONJ
ftr-391	348	19	wisconsin	wisconsin	PROPN
ftr-391	348	20	,	,	PUNCT
ftr-391	348	21	2011	2011	NUM
ftr-391	348	22	in	in	ADP
ftr-391	348	23	indiana	indiana	PROPN
ftr-391	348	24	,	,	PUNCT
ftr-391	348	25	and	and	CCONJ
ftr-391	348	26	2013	2013	NUM
ftr-391	348	27	in	in	ADP
ftr-391	348	28	minnesota	minnesota	PROPN
ftr-391	348	29	.	.	PUNCT
ftr-391	349	1	(	(	PUNCT
ftr-391	349	2	4	4	X
ftr-391	349	3	)	)	PUNCT
ftr-391	349	4	taxpayers	taxpayer	NOUN
ftr-391	349	5	are	be	AUX
ftr-391	349	6	allowed	allow	VERB
ftr-391	349	7	only	only	ADV
ftr-391	349	8	20	20	NUM
ftr-391	349	9	%	%	NOUN
ftr-391	349	10	of	of	ADP
ftr-391	349	11	the	the	DET
ftr-391	349	12	reduced	reduce	VERB
ftr-391	349	13	taxes	taxis	NOUN
ftr-391	349	14	from	from	ADP
ftr-391	349	15	a	a	DET
ftr-391	349	16	single	single	ADJ
ftr-391	349	17	sales	sale	NOUN
ftr-391	349	18	factor	factor	NOUN
ftr-391	349	19	(	(	PUNCT
ftr-391	349	20	40	40	NUM
ftr-391	349	21	%	%	NOUN
ftr-391	349	22	in	in	ADP
ftr-391	349	23	2008	2008	NUM
ftr-391	349	24	)	)	PUNCT
ftr-391	349	25	.	.	PUNCT
ftr-391	350	1	source	source	NOUN
ftr-391	350	2	:	:	PUNCT
ftr-391	350	3	compiled	compile	VERB
ftr-391	350	4	by	by	ADP
ftr-391	350	5	federation	federation	PROPN
ftr-391	350	6	of	of	ADP
ftr-391	350	7	tax	tax	NOUN
ftr-391	350	8	administrators	administrator	NOUN
ftr-391	350	9	from	from	ADP
ftr-391	350	10	various	various	ADJ
ftr-391	350	11	sources	source	NOUN
ftr-391	350	12	.	.	PUNCT
ftr-391	351	1	see	see	VERB
ftr-391	351	2	www.taxadmin.org	www.taxadmin.org	PROPN
ftr-391	351	3	.	.	PUNCT
ftr-391	352	1	[	[	X
ftr-391	352	2	vol	vol	NOUN
ftr-391	352	3	.	.	NOUN
ftr-391	352	4	8:7	8:7	NUM
ftr-391	352	5	2007	2007	NUM
ftr-391	352	6	]	]	PUNCT
ftr-391	352	7	practical	practical	ADJ
ftr-391	352	8	aspects	aspect	NOUN
ftr-391	352	9	of	of	ADP
ftr-391	352	10	implementing	implement	VERB
ftr-391	352	11	formulary	formulary	ADJ
ftr-391	352	12	apportionment	apportionment	NOUN
ftr-391	352	13	649	649	NUM
ftr-391	352	14	the	the	DET
ftr-391	352	15	european	european	PROPN
ftr-391	352	16	commission	commission	PROPN
ftr-391	352	17	has	have	AUX
ftr-391	352	18	examined	examine	VERB
ftr-391	352	19	many	many	ADJ
ftr-391	352	20	ways	way	NOUN
ftr-391	352	21	to	to	PART
ftr-391	352	22	define	define	VERB
ftr-391	352	23	the	the	DET
ftr-391	352	24	formula	formula	NOUN
ftr-391	352	25	to	to	PART
ftr-391	352	26	share	share	VERB
ftr-391	352	27	the	the	DET
ftr-391	352	28	common	common	ADJ
ftr-391	352	29	consolidated	consolidated	ADJ
ftr-391	352	30	tax	tax	NOUN
ftr-391	352	31	base	base	NOUN
ftr-391	352	32	among	among	ADP
ftr-391	352	33	the	the	DET
ftr-391	352	34	member	member	NOUN
ftr-391	352	35	states	state	NOUN
ftr-391	352	36	.	.	PUNCT
ftr-391	353	1	these	these	DET
ftr-391	353	2	options	option	NOUN
ftr-391	353	3	include	include	VERB
ftr-391	353	4	one	one	NUM
ftr-391	353	5	based	base	VERB
ftr-391	353	6	on	on	ADP
ftr-391	353	7	macroeconomic	macroeconomic	ADJ
ftr-391	353	8	variables	variable	NOUN
ftr-391	353	9	,	,	PUNCT
ftr-391	353	10	such	such	ADJ
ftr-391	353	11	as	as	ADP
ftr-391	353	12	aggregate	aggregate	ADJ
ftr-391	353	13	national	national	ADJ
ftr-391	353	14	value	value	NOUN
ftr-391	353	15	added	add	VERB
ftr-391	353	16	,	,	PUNCT
ftr-391	353	17	or	or	CCONJ
ftr-391	353	18	on	on	ADP
ftr-391	353	19	microeconomic	microeconomic	ADJ
ftr-391	353	20	variables	variable	NOUN
ftr-391	353	21	,	,	PUNCT
ftr-391	353	22	such	such	ADJ
ftr-391	353	23	as	as	SCONJ
ftr-391	353	24	the	the	DET
ftr-391	353	25	firm	firm	NOUN
ftr-391	353	26	's	's	PART
ftr-391	353	27	value	value	NOUN
ftr-391	353	28	added	add	VERB
ftr-391	353	29	,	,	PUNCT
ftr-391	353	30	or	or	CCONJ
ftr-391	353	31	on	on	ADP
ftr-391	353	32	traditional	traditional	ADJ
ftr-391	353	33	formulary	formulary	ADJ
ftr-391	353	34	apportionment	apportionment	NOUN
ftr-391	353	35	using	use	VERB
ftr-391	353	36	labor	labor	NOUN
ftr-391	353	37	,	,	PUNCT
ftr-391	353	38	capital	capital	NOUN
ftr-391	353	39	and	and	CCONJ
ftr-391	353	40	sales	sale	NOUN
ftr-391	353	41	.	.	PUNCT
ftr-391	353	42	"	"	PUNCT
ftr-391	354	1	the	the	DET
ftr-391	354	2	business	business	PROPN
ftr-391	354	3	europe	europe	PROPN
ftr-391	354	4	task	task	PROPN
ftr-391	354	5	force	force	NOUN
ftr-391	354	6	on	on	ADP
ftr-391	354	7	the	the	DET
ftr-391	354	8	ccctb	ccctb	NOUN
ftr-391	354	9	has	have	AUX
ftr-391	354	10	identified	identify	VERB
ftr-391	354	11	four	four	NUM
ftr-391	354	12	elements	element	NOUN
ftr-391	354	13	as	as	ADV
ftr-391	354	14	important	important	ADJ
ftr-391	354	15	for	for	SCONJ
ftr-391	354	16	the	the	DET
ftr-391	354	17	ccctb	ccctb	NOUN
ftr-391	354	18	to	to	PART
ftr-391	354	19	succeed	succeed	VERB
ftr-391	354	20	.	.	PUNCT
ftr-391	355	1	the	the	DET
ftr-391	355	2	tax	tax	NOUN
ftr-391	355	3	base	base	NOUN
ftr-391	355	4	must	must	AUX
ftr-391	355	5	be	be	AUX
ftr-391	355	6	consolidated	consolidate	VERB
ftr-391	355	7	from	from	ADP
ftr-391	355	8	the	the	DET
ftr-391	355	9	start	start	NOUN
ftr-391	355	10	,	,	PUNCT
ftr-391	355	11	transfer	transfer	NOUN
ftr-391	355	12	pricing	pricing	NOUN
ftr-391	355	13	problems	problem	NOUN
ftr-391	355	14	should	should	AUX
ftr-391	355	15	be	be	AUX
ftr-391	355	16	removed	remove	VERB
ftr-391	355	17	,	,	PUNCT
ftr-391	355	18	the	the	DET
ftr-391	355	19	sharing	sharing	NOUN
ftr-391	355	20	mechanism	mechanism	NOUN
ftr-391	355	21	should	should	AUX
ftr-391	355	22	be	be	AUX
ftr-391	355	23	based	base	VERB
ftr-391	355	24	on	on	ADP
ftr-391	355	25	a	a	DET
ftr-391	355	26	formulary	formulary	ADJ
ftr-391	355	27	apportionment	apportionment	NOUN
ftr-391	355	28	approach	approach	NOUN
ftr-391	355	29	,	,	PUNCT
ftr-391	355	30	and	and	CCONJ
ftr-391	355	31	the	the	DET
ftr-391	355	32	formula	formula	NOUN
ftr-391	355	33	should	should	AUX
ftr-391	355	34	be	be	AUX
ftr-391	355	35	uniform	uniform	ADJ
ftr-391	355	36	and	and	CCONJ
ftr-391	355	37	identical	identical	ADJ
ftr-391	355	38	for	for	SCONJ
ftr-391	355	39	all	all	DET
ftr-391	355	40	member	member	NOUN
ftr-391	355	41	states.36	states.36	VERB
ftr-391	355	42	the	the	DET
ftr-391	355	43	business	business	NOUN
ftr-391	355	44	group	group	NOUN
ftr-391	355	45	favors	favor	VERB
ftr-391	355	46	the	the	DET
ftr-391	355	47	formulary	formulary	ADJ
ftr-391	355	48	apportionment	apportionment	NOUN
ftr-391	355	49	method	method	NOUN
ftr-391	355	50	using	use	VERB
ftr-391	355	51	a	a	DET
ftr-391	355	52	predetermined	predetermine	VERB
ftr-391	355	53	formula	formula	NOUN
ftr-391	355	54	based	base	VERB
ftr-391	355	55	on	on	ADP
ftr-391	355	56	factors	factor	NOUN
ftr-391	355	57	(	(	PUNCT
ftr-391	355	58	e.g.	e.g.	ADV
ftr-391	355	59	,	,	PUNCT
ftr-391	355	60	payroll	payroll	NOUN
ftr-391	355	61	,	,	PUNCT
ftr-391	355	62	assets	asset	NOUN
ftr-391	355	63	,	,	PUNCT
ftr-391	355	64	or	or	CCONJ
ftr-391	355	65	sales	sale	NOUN
ftr-391	355	66	)	)	PUNCT
ftr-391	355	67	deemed	deem	VERB
ftr-391	355	68	to	to	PART
ftr-391	355	69	have	have	AUX
ftr-391	355	70	generated	generate	VERB
ftr-391	355	71	the	the	DET
ftr-391	355	72	group	group	NOUN
ftr-391	355	73	income	income	NOUN
ftr-391	355	74	.	.	PUNCT
ftr-391	356	1	the	the	DET
ftr-391	356	2	group	group	NOUN
ftr-391	356	3	notes	note	VERB
ftr-391	356	4	that	that	SCONJ
ftr-391	356	5	in	in	ADP
ftr-391	356	6	no	no	DET
ftr-391	356	7	circumstances	circumstance	NOUN
ftr-391	356	8	,	,	PUNCT
ftr-391	356	9	however	however	ADV
ftr-391	356	10	,	,	PUNCT
ftr-391	356	11	should	should	AUX
ftr-391	356	12	the	the	DET
ftr-391	356	13	fa	fa	PROPN
ftr-391	356	14	approach	approach	NOUN
ftr-391	356	15	include	include	VERB
ftr-391	356	16	a	a	DET
ftr-391	356	17	"	"	PUNCT
ftr-391	356	18	distribution	distribution	NOUN
ftr-391	356	19	factor	factor	NOUN
ftr-391	356	20	"	"	PUNCT
ftr-391	356	21	that	that	PRON
ftr-391	356	22	is	be	AUX
ftr-391	356	23	based	base	VERB
ftr-391	356	24	on	on	ADP
ftr-391	356	25	the	the	DET
ftr-391	356	26	perceived	perceive	VERB
ftr-391	356	27	origin	origin	NOUN
ftr-391	356	28	of	of	ADP
ftr-391	356	29	a	a	DET
ftr-391	356	30	specific	specific	ADJ
ftr-391	356	31	income	income	NOUN
ftr-391	356	32	(	(	PUNCT
ftr-391	356	33	or	or	CCONJ
ftr-391	356	34	loss	loss	NOUN
ftr-391	356	35	)	)	PUNCT
ftr-391	356	36	as	as	SCONJ
ftr-391	356	37	this	this	PRON
ftr-391	356	38	would	would	AUX
ftr-391	356	39	re	re	VERB
ftr-391	356	40	-	-	VERB
ftr-391	356	41	introduce	introduce	VERB
ftr-391	356	42	transfer	transfer	NOUN
ftr-391	356	43	pricing	pricing	NOUN
ftr-391	356	44	problems	problem	NOUN
ftr-391	356	45	.	.	PUNCT
ftr-391	357	1	"37	"37	VERB
ftr-391	357	2	after	after	ADP
ftr-391	357	3	initial	initial	ADJ
ftr-391	357	4	discussions	discussion	NOUN
ftr-391	357	5	by	by	ADP
ftr-391	357	6	the	the	DET
ftr-391	357	7	commission	commission	NOUN
ftr-391	357	8	's	's	PART
ftr-391	357	9	working	working	NOUN
ftr-391	357	10	group	group	NOUN
ftr-391	357	11	on	on	ADP
ftr-391	357	12	the	the	DET
ftr-391	357	13	tax	tax	NOUN
ftr-391	357	14	base	base	NOUN
ftr-391	357	15	sharing	sharing	NOUN
ftr-391	357	16	mechanism	mechanism	NOUN
ftr-391	357	17	,	,	PUNCT
ftr-391	357	18	it	it	PRON
ftr-391	357	19	decided	decide	VERB
ftr-391	357	20	to	to	PART
ftr-391	357	21	put	put	VERB
ftr-391	357	22	aside	aside	ADP
ftr-391	357	23	the	the	DET
ftr-391	357	24	macro	macro	NOUN
ftr-391	357	25	and	and	CCONJ
ftr-391	357	26	value	value	NOUN
ftr-391	357	27	added	add	VERB
ftr-391	357	28	distribution	distribution	NOUN
ftr-391	357	29	mechanisms	mechanism	NOUN
ftr-391	357	30	and	and	CCONJ
ftr-391	357	31	to	to	PART
ftr-391	357	32	focus	focus	VERB
ftr-391	357	33	on	on	ADP
ftr-391	357	34	traditional	traditional	ADJ
ftr-391	357	35	formulary	formulary	ADJ
ftr-391	357	36	apportionment	apportionment	NOUN
ftr-391	357	37	methods.3	methods.3	PROPN
ftr-391	357	38	'	'	PUNCT
ftr-391	357	39	according	accord	VERB
ftr-391	357	40	to	to	ADP
ftr-391	357	41	the	the	DET
ftr-391	357	42	commission	commission	NOUN
ftr-391	357	43	's	's	PART
ftr-391	357	44	summary	summary	NOUN
ftr-391	357	45	,	,	PUNCT
ftr-391	357	46	experts	expert	NOUN
ftr-391	357	47	showed	show	VERB
ftr-391	357	48	no	no	DET
ftr-391	357	49	support	support	NOUN
ftr-391	357	50	for	for	ADP
ftr-391	357	51	a	a	DET
ftr-391	357	52	sales	sale	NOUN
ftr-391	357	53	factor	factor	NOUN
ftr-391	357	54	measured	measure	VERB
ftr-391	357	55	on	on	ADP
ftr-391	357	56	a	a	DET
ftr-391	357	57	destination	destination	NOUN
ftr-391	357	58	basis	basis	NOUN
ftr-391	357	59	.	.	PUNCT
ftr-391	358	1	one	one	NUM
ftr-391	358	2	expert	expert	NOUN
ftr-391	358	3	objected	object	VERB
ftr-391	358	4	to	to	ADP
ftr-391	358	5	using	use	VERB
ftr-391	358	6	a	a	DET
ftr-391	358	7	destination	destination	NOUN
ftr-391	358	8	-	-	PUNCT
ftr-391	358	9	based	base	VERB
ftr-391	358	10	sales	sale	NOUN
ftr-391	358	11	factor	factor	NOUN
ftr-391	358	12	because	because	SCONJ
ftr-391	358	13	it	it	PRON
ftr-391	358	14	would	would	AUX
ftr-391	358	15	assign	assign	VERB
ftr-391	358	16	too	too	ADV
ftr-391	358	17	much	much	ADJ
ftr-391	358	18	income	income	NOUN
ftr-391	358	19	to	to	ADP
ftr-391	358	20	the	the	DET
ftr-391	358	21	consuming	consume	VERB
ftr-391	358	22	state	state	NOUN
ftr-391	358	23	and	and	CCONJ
ftr-391	358	24	would	would	AUX
ftr-391	358	25	duplicate	duplicate	VERB
ftr-391	358	26	the	the	DET
ftr-391	358	27	revenue	revenue	NOUN
ftr-391	358	28	raised	raise	VERB
ftr-391	358	29	by	by	ADP
ftr-391	358	30	the	the	DET
ftr-391	358	31	value	value	NOUN
ftr-391	358	32	added	add	VERB
ftr-391	358	33	tax	tax	NOUN
ftr-391	358	34	.	.	PUNCT
ftr-391	359	1	an	an	DET
ftr-391	359	2	origin	origin	NOUN
ftr-391	359	3	-	-	PUNCT
ftr-391	359	4	based	base	VERB
ftr-391	359	5	sales	sale	NOUN
ftr-391	359	6	factor	factor	NOUN
ftr-391	359	7	may	may	AUX
ftr-391	359	8	create	create	VERB
ftr-391	359	9	tax	tax	NOUN
ftr-391	359	10	planning	planning	NOUN
ftr-391	359	11	opportunities	opportunity	NOUN
ftr-391	359	12	.	.	PUNCT
ftr-391	360	1	c.	c.	PROPN
ftr-391	360	2	international	international	ADJ
ftr-391	360	3	aspects	aspect	NOUN
ftr-391	360	4	of	of	ADP
ftr-391	360	5	formulary	formulary	ADJ
ftr-391	360	6	apportionment	apportionment	ADJ
ftr-391	360	7	work	work	NOUN
ftr-391	360	8	on	on	ADP
ftr-391	360	9	the	the	DET
ftr-391	360	10	international	international	ADJ
ftr-391	360	11	aspects	aspect	NOUN
ftr-391	360	12	of	of	ADP
ftr-391	360	13	the	the	DET
ftr-391	360	14	ccctb	ccctb	NOUN
ftr-391	360	15	began	begin	VERB
ftr-391	360	16	with	with	ADP
ftr-391	360	17	establishing	establish	VERB
ftr-391	360	18	its	its	PRON
ftr-391	360	19	territorial	territorial	ADJ
ftr-391	360	20	limits	limit	NOUN
ftr-391	360	21	.	.	PUNCT
ftr-391	361	1	from	from	ADP
ftr-391	361	2	the	the	DET
ftr-391	361	3	start	start	NOUN
ftr-391	361	4	,	,	PUNCT
ftr-391	361	5	the	the	DET
ftr-391	361	6	commission	commission	NOUN
ftr-391	361	7	has	have	AUX
ftr-391	361	8	indicated	indicate	VERB
ftr-391	361	9	that	that	SCONJ
ftr-391	361	10	the	the	DET
ftr-391	361	11	territorial	territorial	ADJ
ftr-391	361	12	scope	scope	NOUN
ftr-391	361	13	of	of	ADP
ftr-391	361	14	the	the	DET
ftr-391	361	15	ccctb	ccctb	NOUN
ftr-391	361	16	will	will	AUX
ftr-391	361	17	be	be	AUX
ftr-391	361	18	limited	limit	VERB
ftr-391	361	19	to	to	ADP
ftr-391	361	20	the	the	DET
ftr-391	361	21	eu	eu	PROPN
ftr-391	361	22	water	water	NOUN
ftr-391	361	23	's	's	PART
ftr-391	361	24	edge	edge	NOUN
ftr-391	361	25	35	35	NUM
ftr-391	361	26	.	.	PUNCT
ftr-391	362	1	see	see	VERB
ftr-391	362	2	ana	ana	PROPN
ftr-391	362	3	agfindez	agfindez	PROPN
ftr-391	362	4	-	-	PUNCT
ftr-391	362	5	garcia	garcia	PROPN
ftr-391	362	6	(	(	PUNCT
ftr-391	362	7	2006	2006	NUM
ftr-391	362	8	)	)	PUNCT
ftr-391	362	9	,	,	PUNCT
ftr-391	362	10	the	the	DET
ftr-391	362	11	delineation	delineation	NOUN
ftr-391	362	12	and	and	CCONJ
ftr-391	362	13	apportionment	apportionment	NOUN
ftr-391	362	14	of	of	ADP
ftr-391	362	15	an	an	DET
ftr-391	362	16	eu	eu	PROPN
ftr-391	362	17	consolidated	consolidate	VERB
ftr-391	362	18	tax	tax	NOUN
ftr-391	362	19	base	base	NOUN
ftr-391	362	20	for	for	ADP
ftr-391	362	21	multi	multi	ADJ
ftr-391	362	22	-	-	ADJ
ftr-391	362	23	jurisdictional	jurisdictional	ADJ
ftr-391	362	24	corporate	corporate	ADJ
ftr-391	362	25	income	income	NOUN
ftr-391	362	26	taxation	taxation	NOUN
ftr-391	362	27	:	:	PUNCT
ftr-391	362	28	a	a	DET
ftr-391	362	29	review	review	NOUN
ftr-391	362	30	of	of	ADP
ftr-391	362	31	issues	issue	NOUN
ftr-391	362	32	and	and	CCONJ
ftr-391	362	33	options	option	NOUN
ftr-391	362	34	,	,	PUNCT
ftr-391	362	35	taxation	taxation	NOUN
ftr-391	362	36	paper	paper	NOUN
ftr-391	362	37	no	no	INTJ
ftr-391	362	38	.	.	NOUN
ftr-391	362	39	9	9	NUM
ftr-391	362	40	,	,	PUNCT
ftr-391	362	41	directorate	directorate	ADJ
ftr-391	362	42	-	-	PUNCT
ftr-391	362	43	general	general	ADJ
ftr-391	362	44	taxation	taxation	NOUN
ftr-391	362	45	and	and	CCONJ
ftr-391	362	46	customs	custom	NOUN
ftr-391	362	47	union	union	NOUN
ftr-391	362	48	.	.	PUNCT
ftr-391	363	1	36	36	NUM
ftr-391	363	2	.	.	PUNCT
ftr-391	363	3	see	see	VERB
ftr-391	363	4	krister	krister	PROPN
ftr-391	363	5	anderson	anderson	PROPN
ftr-391	363	6	,	,	PUNCT
ftr-391	363	7	businesseurope	businesseurope	NOUN
ftr-391	363	8	task	task	PROPN
ftr-391	363	9	force	force	NOUN
ftr-391	363	10	,	,	PUNCT
ftr-391	363	11	comments	comment	NOUN
ftr-391	363	12	on	on	ADP
ftr-391	363	13	document	document	NOUN
ftr-391	363	14	ccctb\wp\047	ccctb\wp\047	NOUN
ftr-391	363	15	:	:	PUNCT
ftr-391	363	16	common	common	ADJ
ftr-391	363	17	consolidated	consolidated	ADJ
ftr-391	363	18	corporate	corporate	ADJ
ftr-391	363	19	tax	tax	NOUN
ftr-391	363	20	base	base	NOUN
ftr-391	363	21	working	working	NOUN
ftr-391	363	22	group	group	NOUN
ftr-391	363	23	:	:	PUNCT
ftr-391	363	24	sharing	sharing	NOUN
ftr-391	363	25	mechanism	mechanism	NOUN
ftr-391	363	26	,	,	PUNCT
ftr-391	363	27	"	"	PUNCT
ftr-391	363	28	mar	mar	PROPN
ftr-391	363	29	.	.	PROPN
ftr-391	363	30	8	8	NUM
ftr-391	363	31	,	,	PUNCT
ftr-391	363	32	2007	2007	NUM
ftr-391	363	33	.	.	PUNCT
ftr-391	364	1	37	37	NUM
ftr-391	364	2	.	.	PUNCT
ftr-391	365	1	i	i	PRON
ftr-391	365	2	d.	d.	PROPN
ftr-391	365	3	38	38	NUM
ftr-391	365	4	.	.	PUNCT
ftr-391	366	1	see	see	VERB
ftr-391	366	2	the	the	DET
ftr-391	366	3	ccctb	ccctb	NOUN
ftr-391	366	4	working	work	VERB
ftr-391	366	5	documents	document	NOUN
ftr-391	366	6	an	an	DET
ftr-391	366	7	overview	overview	NOUN
ftr-391	366	8	of	of	ADP
ftr-391	366	9	the	the	DET
ftr-391	366	10	main	main	ADJ
ftr-391	366	11	issues	issue	NOUN
ftr-391	366	12	that	that	PRON
ftr-391	366	13	emerged	emerge	VERB
ftr-391	366	14	during	during	ADP
ftr-391	366	15	the	the	DET
ftr-391	366	16	discussion	discussion	NOUN
ftr-391	366	17	on	on	ADP
ftr-391	366	18	the	the	DET
ftr-391	366	19	mechanism	mechanism	NOUN
ftr-391	366	20	for	for	ADP
ftr-391	366	21	sharing	share	VERB
ftr-391	366	22	the	the	DET
ftr-391	366	23	ccctb	ccctb	NOUN
ftr-391	366	24	,	,	PUNCT
ftr-391	366	25	ccctb\wp\052\doc\en	ccctb\wp\052\doc\en	PROPN
ftr-391	366	26	,	,	PUNCT
ftr-391	366	27	feb	feb	PROPN
ftr-391	366	28	.	.	PROPN
ftr-391	366	29	27	27	NUM
ftr-391	366	30	,	,	PUNCT
ftr-391	366	31	2007	2007	NUM
ftr-391	366	32	and	and	CCONJ
ftr-391	366	33	the	the	DET
ftr-391	366	34	mechanism	mechanism	NOUN
ftr-391	366	35	for	for	ADP
ftr-391	366	36	sharing	share	VERB
ftr-391	366	37	the	the	DET
ftr-391	366	38	ccctb	ccctb	NOUN
ftr-391	366	39	,	,	PUNCT
ftr-391	366	40	ccctb\wp\047\doc\en	ccctb\wp\047\doc\en	NOUN
ftr-391	366	41	,	,	PUNCT
ftr-391	366	42	nov	nov	PROPN
ftr-391	366	43	.	.	PROPN
ftr-391	366	44	17	17	NUM
ftr-391	366	45	,	,	PUNCT
ftr-391	366	46	2006	2006	NUM
ftr-391	366	47	.	.	PUNCT
ftr-391	367	1	(	(	PUNCT
ftr-391	367	2	euwe	euwe	NOUN
ftr-391	367	3	)	)	PUNCT
ftr-391	367	4	.	.	PUNCT
ftr-391	368	1	it	it	PRON
ftr-391	368	2	has	have	AUX
ftr-391	368	3	not	not	PART
ftr-391	368	4	yet	yet	ADV
ftr-391	368	5	established	establish	VERB
ftr-391	368	6	what	what	DET
ftr-391	368	7	income	income	NOUN
ftr-391	368	8	will	will	AUX
ftr-391	368	9	be	be	AUX
ftr-391	368	10	considered	consider	VERB
ftr-391	368	11	to	to	PART
ftr-391	368	12	be	be	AUX
ftr-391	368	13	earned	earn	VERB
ftr-391	368	14	within	within	ADP
ftr-391	368	15	the	the	DET
ftr-391	368	16	euwe	euwe	NOUN
ftr-391	368	17	or	or	CCONJ
ftr-391	368	18	which	which	PRON
ftr-391	368	19	companies	company	NOUN
ftr-391	368	20	or	or	CCONJ
ftr-391	368	21	permanent	permanent	ADJ
ftr-391	368	22	establishments	establishment	NOUN
ftr-391	368	23	will	will	AUX
ftr-391	368	24	be	be	AUX
ftr-391	368	25	covered	cover	VERB
ftr-391	368	26	by	by	ADP
ftr-391	368	27	the	the	DET
ftr-391	368	28	ccctb.39	ccctb.39	NOUN
ftr-391	368	29	the	the	DET
ftr-391	368	30	commission	commission	NOUN
ftr-391	368	31	distinguishes	distinguish	VERB
ftr-391	368	32	between	between	ADP
ftr-391	368	33	tax	tax	NOUN
ftr-391	368	34	residents	resident	NOUN
ftr-391	368	35	and	and	CCONJ
ftr-391	368	36	tax	tax	NOUN
ftr-391	368	37	nonresidents	nonresident	NOUN
ftr-391	368	38	.	.	PUNCT
ftr-391	369	1	a	a	DET
ftr-391	369	2	tax	tax	NOUN
ftr-391	369	3	resident	resident	NOUN
ftr-391	369	4	is	be	AUX
ftr-391	369	5	an	an	DET
ftr-391	369	6	eu	eu	PROPN
ftr-391	369	7	company	company	NOUN
ftr-391	369	8	that	that	PRON
ftr-391	369	9	earns	earn	VERB
ftr-391	369	10	income	income	NOUN
ftr-391	369	11	outside	outside	ADP
ftr-391	369	12	its	its	PRON
ftr-391	369	13	country	country	NOUN
ftr-391	369	14	.	.	PUNCT
ftr-391	370	1	a	a	DET
ftr-391	370	2	tax	tax	NOUN
ftr-391	370	3	non	non	NOUN
ftr-391	370	4	-	-	ADJ
ftr-391	370	5	resident	resident	ADJ
ftr-391	370	6	is	be	AUX
ftr-391	370	7	a	a	DET
ftr-391	370	8	company	company	NOUN
ftr-391	370	9	from	from	ADP
ftr-391	370	10	outside	outside	ADP
ftr-391	370	11	the	the	DET
ftr-391	370	12	eu	eu	PROPN
ftr-391	370	13	that	that	PRON
ftr-391	370	14	earns	earn	VERB
ftr-391	370	15	income	income	NOUN
ftr-391	370	16	in	in	ADP
ftr-391	370	17	the	the	DET
ftr-391	370	18	eu	eu	PROPN
ftr-391	370	19	.	.	PUNCT
ftr-391	370	20	non	non	PROPN
ftr-391	370	21	-	-	ADJ
ftr-391	370	22	eu	eu	ADJ
ftr-391	370	23	member	member	NOUN
ftr-391	370	24	states	state	NOUN
ftr-391	370	25	are	be	AUX
ftr-391	370	26	referred	refer	VERB
ftr-391	370	27	to	to	ADP
ftr-391	370	28	as	as	ADP
ftr-391	370	29	third	third	ADJ
ftr-391	370	30	countries	country	NOUN
ftr-391	370	31	.	.	PUNCT
ftr-391	371	1	the	the	DET
ftr-391	371	2	territorial	territorial	ADJ
ftr-391	371	3	scope	scope	NOUN
ftr-391	371	4	of	of	ADP
ftr-391	371	5	the	the	DET
ftr-391	371	6	ccctb	ccctb	NOUN
ftr-391	371	7	is	be	AUX
ftr-391	371	8	important	important	ADJ
ftr-391	371	9	to	to	PART
ftr-391	371	10	establish	establish	VERB
ftr-391	371	11	for	for	ADP
ftr-391	371	12	purposes	purpose	NOUN
ftr-391	371	13	of	of	ADP
ftr-391	371	14	allocating	allocate	VERB
ftr-391	371	15	taxing	tax	VERB
ftr-391	371	16	rights	right	NOUN
ftr-391	371	17	when	when	SCONJ
ftr-391	371	18	there	there	PRON
ftr-391	371	19	is	be	VERB
ftr-391	371	20	consolidation	consolidation	NOUN
ftr-391	371	21	and	and	CCONJ
ftr-391	371	22	apportionment	apportionment	NOUN
ftr-391	371	23	of	of	ADP
ftr-391	371	24	income	income	NOUN
ftr-391	371	25	to	to	ADP
ftr-391	371	26	the	the	DET
ftr-391	371	27	member	member	NOUN
ftr-391	371	28	states	state	NOUN
ftr-391	371	29	.	.	PUNCT
ftr-391	372	1	in	in	ADP
ftr-391	372	2	terms	term	NOUN
ftr-391	372	3	of	of	ADP
ftr-391	372	4	the	the	DET
ftr-391	372	5	scope	scope	NOUN
ftr-391	372	6	of	of	ADP
ftr-391	372	7	the	the	DET
ftr-391	372	8	ccctb	ccctb	NOUN
ftr-391	372	9	rules	rule	NOUN
ftr-391	372	10	,	,	PUNCT
ftr-391	372	11	the	the	DET
ftr-391	372	12	commission	commission	NOUN
ftr-391	372	13	has	have	AUX
ftr-391	372	14	raised	raise	VERB
ftr-391	372	15	the	the	DET
ftr-391	372	16	issue	issue	NOUN
ftr-391	372	17	of	of	ADP
ftr-391	372	18	whether	whether	SCONJ
ftr-391	372	19	the	the	DET
ftr-391	372	20	ccctb	ccctb	NOUN
ftr-391	372	21	rules	rule	NOUN
ftr-391	372	22	should	should	AUX
ftr-391	372	23	apply	apply	VERB
ftr-391	372	24	to	to	ADP
ftr-391	372	25	all	all	DET
ftr-391	372	26	tax	tax	NOUN
ftr-391	372	27	residents	resident	NOUN
ftr-391	372	28	and	and	CCONJ
ftr-391	372	29	include	include	VERB
ftr-391	372	30	their	their	PRON
ftr-391	372	31	activities	activity	NOUN
ftr-391	372	32	outside	outside	ADP
ftr-391	372	33	the	the	DET
ftr-391	372	34	euwe	euwe	NOUN
ftr-391	372	35	and	and	CCONJ
ftr-391	372	36	any	any	DET
ftr-391	372	37	activity	activity	NOUN
ftr-391	372	38	of	of	ADP
ftr-391	372	39	tax	tax	NOUN
ftr-391	372	40	non	non	NOUN
ftr-391	372	41	-	-	NOUN
ftr-391	372	42	residents	resident	NOUN
ftr-391	372	43	regardless	regardless	ADV
ftr-391	372	44	of	of	ADP
ftr-391	372	45	the	the	DET
ftr-391	372	46	territory	territory	NOUN
ftr-391	372	47	.	.	PUNCT
ftr-391	373	1	the	the	DET
ftr-391	373	2	commission	commission	NOUN
ftr-391	373	3	's	's	PART
ftr-391	373	4	concern	concern	NOUN
ftr-391	373	5	about	about	ADP
ftr-391	373	6	this	this	DET
ftr-391	373	7	approach	approach	NOUN
ftr-391	373	8	is	be	AUX
ftr-391	373	9	that	that	SCONJ
ftr-391	373	10	it	it	PRON
ftr-391	373	11	"	"	PUNCT
ftr-391	373	12	may	may	AUX
ftr-391	373	13	lead	lead	VERB
ftr-391	373	14	to	to	ADP
ftr-391	373	15	a	a	DET
ftr-391	373	16	situation	situation	NOUN
ftr-391	373	17	where	where	SCONJ
ftr-391	373	18	the	the	DET
ftr-391	373	19	ccctb	ccctb	NOUN
ftr-391	373	20	rules	rule	NOUN
ftr-391	373	21	are	be	AUX
ftr-391	373	22	applied	apply	VERB
ftr-391	373	23	on	on	ADP
ftr-391	373	24	activities	activity	NOUN
ftr-391	373	25	of	of	ADP
ftr-391	373	26	companies	company	NOUN
ftr-391	373	27	performed	perform	VERB
ftr-391	373	28	almost	almost	ADV
ftr-391	373	29	exclusively	exclusively	ADV
ftr-391	373	30	outside	outside	ADP
ftr-391	373	31	of	of	ADP
ftr-391	373	32	the	the	DET
ftr-391	373	33	ccctb	ccctb	NOUN
ftr-391	373	34	jurisdictions	jurisdiction	NOUN
ftr-391	373	35	(	(	PUNCT
ftr-391	373	36	e.g.	e.g.	ADV
ftr-391	373	37	,	,	PUNCT
ftr-391	373	38	the	the	DET
ftr-391	373	39	dutch	dutch	ADJ
ftr-391	373	40	parent	parent	NOUN
ftr-391	373	41	with	with	ADP
ftr-391	373	42	u.s	u.s	PROPN
ftr-391	373	43	.	.	PROPN
ftr-391	373	44	and	and	CCONJ
ftr-391	373	45	japanese	japanese	ADJ
ftr-391	373	46	subsidiaries	subsidiary	NOUN
ftr-391	373	47	and	and	CCONJ
ftr-391	373	48	permanent	permanent	ADJ
ftr-391	373	49	establishments	establishment	NOUN
ftr-391	373	50	in	in	ADP
ftr-391	373	51	korea	korea	PROPN
ftr-391	373	52	,	,	PUNCT
ftr-391	373	53	china	china	PROPN
ftr-391	373	54	,	,	PUNCT
ftr-391	373	55	and	and	CCONJ
ftr-391	373	56	kuwait	kuwait	PROPN
ftr-391	373	57	)	)	PUNCT
ftr-391	373	58	,	,	PUNCT
ftr-391	373	59	which	which	PRON
ftr-391	373	60	may	may	AUX
ftr-391	373	61	be	be	AUX
ftr-391	373	62	a	a	DET
ftr-391	373	63	bit	bit	NOUN
ftr-391	373	64	of	of	ADP
ftr-391	373	65	an	an	DET
ftr-391	373	66	overambitious	overambitious	ADJ
ftr-391	373	67	plan	plan	NOUN
ftr-391	373	68	.	.	PUNCT
ftr-391	374	1	"4	"4	ADJ
ftr-391	374	2	in	in	ADP
ftr-391	374	3	evaluating	evaluate	VERB
ftr-391	374	4	the	the	DET
ftr-391	374	5	commission	commission	NOUN
ftr-391	374	6	's	's	PART
ftr-391	374	7	presentation	presentation	NOUN
ftr-391	374	8	,	,	PUNCT
ftr-391	374	9	the	the	DET
ftr-391	374	10	working	working	NOUN
ftr-391	374	11	group	group	NOUN
ftr-391	374	12	agreed	agree	VERB
ftr-391	374	13	that	that	SCONJ
ftr-391	374	14	the	the	DET
ftr-391	374	15	foreign	foreign	ADJ
ftr-391	374	16	income	income	NOUN
ftr-391	374	17	of	of	ADP
ftr-391	374	18	non	non	NOUN
ftr-391	374	19	-	-	NOUN
ftr-391	374	20	residents	resident	NOUN
ftr-391	374	21	should	should	AUX
ftr-391	374	22	not	not	PART
ftr-391	374	23	be	be	AUX
ftr-391	374	24	covered	cover	VERB
ftr-391	374	25	by	by	ADP
ftr-391	374	26	the	the	DET
ftr-391	374	27	ccctb	ccctb	NOUN
ftr-391	374	28	.	.	PUNCT
ftr-391	375	1	thus	thus	ADV
ftr-391	375	2	,	,	PUNCT
ftr-391	375	3	the	the	DET
ftr-391	375	4	arm	arm	NOUN
ftr-391	375	5	's	's	PART
ftr-391	375	6	length	length	NOUN
ftr-391	375	7	principle	principle	NOUN
ftr-391	375	8	will	will	AUX
ftr-391	375	9	continue	continue	VERB
ftr-391	375	10	to	to	PART
ftr-391	375	11	apply	apply	VERB
ftr-391	375	12	for	for	ADP
ftr-391	375	13	transactions	transaction	NOUN
ftr-391	375	14	between	between	ADP
ftr-391	375	15	related	related	ADJ
ftr-391	375	16	parties	party	NOUN
ftr-391	375	17	in	in	ADP
ftr-391	375	18	the	the	DET
ftr-391	375	19	ccctb	ccctb	NOUN
ftr-391	375	20	and	and	CCONJ
ftr-391	375	21	in	in	ADP
ftr-391	375	22	non	non	ADJ
ftr-391	375	23	-	-	ADJ
ftr-391	375	24	eu	eu	ADJ
ftr-391	375	25	countries	country	NOUN
ftr-391	375	26	.	.	PUNCT
ftr-391	376	1	the	the	DET
ftr-391	376	2	ccctb	ccctb	NOUN
ftr-391	376	3	should	should	AUX
ftr-391	376	4	include	include	VERB
ftr-391	376	5	business	business	NOUN
ftr-391	376	6	income	income	NOUN
ftr-391	376	7	earned	earn	VERB
ftr-391	376	8	by	by	ADP
ftr-391	376	9	a	a	DET
ftr-391	376	10	permanent	permanent	ADJ
ftr-391	376	11	establishment	establishment	NOUN
ftr-391	376	12	in	in	ADP
ftr-391	376	13	the	the	DET
ftr-391	376	14	ccctb	ccctb	NOUN
ftr-391	376	15	jurisdiction	jurisdiction	NOUN
ftr-391	376	16	.	.	PUNCT
ftr-391	377	1	the	the	DET
ftr-391	377	2	subgroup	subgroup	NOUN
ftr-391	377	3	also	also	ADV
ftr-391	377	4	acknowledged	acknowledge	VERB
ftr-391	377	5	the	the	DET
ftr-391	377	6	complications	complication	NOUN
ftr-391	377	7	of	of	ADP
ftr-391	377	8	integrating	integrate	VERB
ftr-391	377	9	the	the	DET
ftr-391	377	10	arms	arm	NOUN
ftr-391	377	11	length	length	NOUN
ftr-391	377	12	method	method	NOUN
ftr-391	377	13	with	with	ADP
ftr-391	377	14	the	the	DET
ftr-391	377	15	ccctb	ccctb	NOUN
ftr-391	377	16	's	's	PART
ftr-391	377	17	formulary	formulary	NOUN
ftr-391	377	18	method.4	method.4	PROPN
ftr-391	377	19	it	it	PRON
ftr-391	377	20	noted	note	VERB
ftr-391	377	21	,	,	PUNCT
ftr-391	377	22	in	in	ADP
ftr-391	377	23	particular	particular	ADJ
ftr-391	377	24	,	,	PUNCT
ftr-391	377	25	that	that	SCONJ
ftr-391	377	26	the	the	DET
ftr-391	377	27	international	international	ADJ
ftr-391	377	28	community	community	NOUN
ftr-391	377	29	has	have	AUX
ftr-391	377	30	largely	largely	ADV
ftr-391	377	31	viewed	view	VERB
ftr-391	377	32	the	the	DET
ftr-391	377	33	arm	arm	NOUN
ftr-391	377	34	's	's	PART
ftr-391	377	35	length	length	NOUN
ftr-391	377	36	principle	principle	NOUN
ftr-391	377	37	as	as	ADP
ftr-391	377	38	the	the	DET
ftr-391	377	39	only	only	ADJ
ftr-391	377	40	acceptable	acceptable	ADJ
ftr-391	377	41	method	method	NOUN
ftr-391	377	42	of	of	ADP
ftr-391	377	43	allocating	allocate	VERB
ftr-391	377	44	profits	profit	NOUN
ftr-391	377	45	to	to	ADP
ftr-391	377	46	permanent	permanent	ADJ
ftr-391	377	47	establishments	establishment	NOUN
ftr-391	377	48	.	.	PUNCT
ftr-391	378	1	other	other	ADJ
ftr-391	378	2	allocation	allocation	NOUN
ftr-391	378	3	methods	method	NOUN
ftr-391	378	4	,	,	PUNCT
ftr-391	378	5	such	such	ADJ
ftr-391	378	6	as	as	ADP
ftr-391	378	7	apportionment	apportionment	NOUN
ftr-391	378	8	of	of	ADP
ftr-391	378	9	total	total	ADJ
ftr-391	378	10	profits	profit	NOUN
ftr-391	378	11	,	,	PUNCT
ftr-391	378	12	may	may	AUX
ftr-391	378	13	be	be	AUX
ftr-391	378	14	acceptable	acceptable	ADJ
ftr-391	378	15	if	if	SCONJ
ftr-391	378	16	their	their	PRON
ftr-391	378	17	use	use	NOUN
ftr-391	378	18	has	have	AUX
ftr-391	378	19	been	be	AUX
ftr-391	378	20	customary	customary	ADJ
ftr-391	378	21	in	in	ADP
ftr-391	378	22	a	a	DET
ftr-391	378	23	contracting	contracting	NOUN
ftr-391	378	24	state	state	NOUN
ftr-391	378	25	.	.	PUNCT
ftr-391	379	1	the	the	DET
ftr-391	379	2	commission	commission	NOUN
ftr-391	379	3	suggested	suggest	VERB
ftr-391	379	4	that	that	SCONJ
ftr-391	379	5	in	in	ADP
ftr-391	379	6	the	the	DET
ftr-391	379	7	short	short	ADJ
ftr-391	379	8	term	term	NOUN
ftr-391	379	9	the	the	DET
ftr-391	379	10	member	member	NOUN
ftr-391	379	11	states	state	NOUN
ftr-391	379	12	establish	establish	VERB
ftr-391	379	13	how	how	SCONJ
ftr-391	379	14	major	major	ADJ
ftr-391	379	15	third	third	ADJ
ftr-391	379	16	countries	country	NOUN
ftr-391	379	17	would	would	AUX
ftr-391	379	18	react	react	VERB
ftr-391	379	19	to	to	ADP
ftr-391	379	20	the	the	DET
ftr-391	379	21	use	use	NOUN
ftr-391	379	22	of	of	ADP
ftr-391	379	23	a	a	DET
ftr-391	379	24	method	method	NOUN
ftr-391	379	25	different	different	ADJ
ftr-391	379	26	39	39	NUM
ftr-391	379	27	.	.	PUNCT
ftr-391	380	1	to	to	PART
ftr-391	380	2	simplify	simplify	VERB
ftr-391	380	3	the	the	DET
ftr-391	380	4	presentation	presentation	NOUN
ftr-391	380	5	,	,	PUNCT
ftr-391	380	6	the	the	DET
ftr-391	380	7	commission	commission	NOUN
ftr-391	380	8	's	's	PART
ftr-391	380	9	initial	initial	ADJ
ftr-391	380	10	work	work	NOUN
ftr-391	380	11	also	also	ADV
ftr-391	380	12	assumes	assume	VERB
ftr-391	380	13	that	that	SCONJ
ftr-391	380	14	all	all	DET
ftr-391	380	15	multinational	multinational	ADJ
ftr-391	380	16	enterprises	enterprise	NOUN
ftr-391	380	17	and	and	CCONJ
ftr-391	380	18	all	all	DET
ftr-391	380	19	member	member	NOUN
ftr-391	380	20	states	state	NOUN
ftr-391	380	21	participate	participate	VERB
ftr-391	380	22	in	in	ADP
ftr-391	380	23	the	the	DET
ftr-391	380	24	ccctb	ccctb	NOUN
ftr-391	380	25	.	.	PUNCT
ftr-391	381	1	40.cccbt	40.cccbt	NUM
ftr-391	381	2	working	working	NOUN
ftr-391	381	3	group	group	NOUN
ftr-391	381	4	,	,	PUNCT
ftr-391	381	5	international	international	ADJ
ftr-391	381	6	aspects	aspect	NOUN
ftr-391	381	7	in	in	ADP
ftr-391	381	8	the	the	DET
ftr-391	381	9	ccctb	ccctb	NOUN
ftr-391	381	10	,	,	PUNCT
ftr-391	381	11	ccctb\wp\0	ccctb\wp\0	PROPN
ftr-391	381	12	1	1	NUM
ftr-391	381	13	9\aoc\en	9\aoc\en	NOUN
ftr-391	381	14	,	,	PUNCT
ftr-391	381	15	nov	nov	PROPN
ftr-391	381	16	.	.	PROPN
ftr-391	381	17	18	18	NUM
ftr-391	381	18	,	,	PUNCT
ftr-391	381	19	2005	2005	NUM
ftr-391	381	20	.	.	PUNCT
ftr-391	382	1	41	41	NUM
ftr-391	382	2	.	.	PUNCT
ftr-391	383	1	to	to	PART
ftr-391	383	2	remain	remain	VERB
ftr-391	383	3	open	open	ADJ
ftr-391	383	4	to	to	ADP
ftr-391	383	5	alternative	alternative	ADJ
ftr-391	383	6	"	"	PUNCT
ftr-391	383	7	allocation	allocation	NOUN
ftr-391	383	8	mechanisms	mechanism	NOUN
ftr-391	383	9	"	"	PUNCT
ftr-391	383	10	the	the	DET
ftr-391	383	11	commission	commission	NOUN
ftr-391	383	12	's	's	PART
ftr-391	383	13	early	early	ADJ
ftr-391	383	14	documents	document	NOUN
ftr-391	383	15	did	do	AUX
ftr-391	383	16	not	not	PART
ftr-391	383	17	state	state	VERB
ftr-391	383	18	that	that	SCONJ
ftr-391	383	19	the	the	DET
ftr-391	383	20	ccctb	ccctb	NOUN
ftr-391	383	21	would	would	AUX
ftr-391	383	22	be	be	AUX
ftr-391	383	23	allocated	allocate	VERB
ftr-391	383	24	to	to	ADP
ftr-391	383	25	the	the	DET
ftr-391	383	26	ms	ms	NOUN
ftr-391	383	27	using	use	VERB
ftr-391	383	28	the	the	DET
ftr-391	383	29	mechanism	mechanism	NOUN
ftr-391	383	30	of	of	ADP
ftr-391	383	31	formulary	formulary	ADJ
ftr-391	383	32	apportionment	apportionment	NOUN
ftr-391	383	33	.	.	PUNCT
ftr-391	384	1	the	the	DET
ftr-391	384	2	commission	commission	NOUN
ftr-391	384	3	notes	note	VERB
ftr-391	384	4	that	that	SCONJ
ftr-391	384	5	"	"	PUNCT
ftr-391	384	6	the	the	DET
ftr-391	384	7	current	current	ADJ
ftr-391	384	8	method	method	NOUN
ftr-391	384	9	of	of	ADP
ftr-391	384	10	allocation	allocation	NOUN
ftr-391	384	11	is	be	AUX
ftr-391	384	12	to	to	PART
ftr-391	384	13	separately	separately	ADV
ftr-391	384	14	account	account	VERB
ftr-391	384	15	on	on	ADP
ftr-391	384	16	a	a	DET
ftr-391	384	17	single	single	ADJ
ftr-391	384	18	entity	entity	NOUN
ftr-391	384	19	basis	basis	NOUN
ftr-391	384	20	and	and	CCONJ
ftr-391	384	21	apply	apply	VERB
ftr-391	384	22	arm	arm	NOUN
ftr-391	384	23	's	's	PART
ftr-391	384	24	length	length	NOUN
ftr-391	384	25	pricing	pricing	NOUN
ftr-391	384	26	"	"	PUNCT
ftr-391	384	27	and	and	CCONJ
ftr-391	384	28	that	that	SCONJ
ftr-391	384	29	"	"	PUNCT
ftr-391	384	30	in	in	ADP
ftr-391	384	31	the	the	DET
ftr-391	384	32	ccctb	ccctb	NOUN
ftr-391	384	33	a	a	DET
ftr-391	384	34	different	different	ADJ
ftr-391	384	35	mechanism	mechanism	NOUN
ftr-391	384	36	would	would	AUX
ftr-391	384	37	be	be	AUX
ftr-391	384	38	used	use	VERB
ftr-391	384	39	for	for	ADP
ftr-391	384	40	the	the	DET
ftr-391	384	41	allocation	allocation	NOUN
ftr-391	384	42	of	of	ADP
ftr-391	384	43	the	the	DET
ftr-391	384	44	tax	tax	NOUN
ftr-391	384	45	base	base	NOUN
ftr-391	384	46	to	to	ADP
ftr-391	384	47	participating	participate	VERB
ftr-391	384	48	ms	ms	PROPN
ftr-391	384	49	.	.	PUNCT
ftr-391	384	50	"	"	PUNCT
ftr-391	385	1	for	for	ADP
ftr-391	385	2	a	a	DET
ftr-391	385	3	more	more	ADV
ftr-391	385	4	detailed	detailed	ADJ
ftr-391	385	5	discussion	discussion	NOUN
ftr-391	385	6	,	,	PUNCT
ftr-391	385	7	see	see	VERB
ftr-391	385	8	weiner	weiner	NOUN
ftr-391	385	9	,	,	PUNCT
ftr-391	385	10	supra	supra	PROPN
ftr-391	385	11	note	note	NOUN
ftr-391	385	12	26	26	NUM
ftr-391	385	13	.	.	PUNCT
ftr-391	386	1	florida	florida	PROPN
ftr-391	386	2	tax	tax	PROPN
ftr-391	386	3	review	review	NOUN
ftr-391	387	1	[	[	X
ftr-391	387	2	vol	vol	NOUN
ftr-391	387	3	.	.	NOUN
ftr-391	387	4	8:7	8:7	NUM
ftr-391	387	5	2007	2007	NUM
ftr-391	387	6	]	]	PUNCT
ftr-391	387	7	practical	practical	ADJ
ftr-391	387	8	aspects	aspect	NOUN
ftr-391	387	9	of	of	ADP
ftr-391	387	10	implementing	implement	VERB
ftr-391	387	11	formulary	formulary	ADJ
ftr-391	387	12	apportionment	apportionment	NOUN
ftr-391	387	13	651	651	NUM
ftr-391	387	14	from	from	ADP
ftr-391	387	15	the	the	DET
ftr-391	387	16	arm	arm	NOUN
ftr-391	387	17	's	's	PART
ftr-391	387	18	length	length	NOUN
ftr-391	387	19	principle	principle	NOUN
ftr-391	387	20	for	for	ADP
ftr-391	387	21	allocating	allocate	VERB
ftr-391	387	22	profits	profit	NOUN
ftr-391	387	23	to	to	ADP
ftr-391	387	24	permanent	permanent	ADJ
ftr-391	387	25	establishments	establishment	NOUN
ftr-391	387	26	.	.	PUNCT
ftr-391	388	1	if	if	SCONJ
ftr-391	388	2	such	such	ADJ
ftr-391	388	3	countries	country	NOUN
ftr-391	388	4	viewed	view	VERB
ftr-391	388	5	the	the	DET
ftr-391	388	6	new	new	ADJ
ftr-391	388	7	method	method	NOUN
ftr-391	388	8	as	as	ADP
ftr-391	388	9	compatible	compatible	ADJ
ftr-391	388	10	with	with	ADP
ftr-391	388	11	the	the	DET
ftr-391	388	12	treaty	treaty	NOUN
ftr-391	388	13	,	,	PUNCT
ftr-391	388	14	the	the	DET
ftr-391	388	15	treaties	treaty	NOUN
ftr-391	388	16	would	would	AUX
ftr-391	388	17	not	not	PART
ftr-391	388	18	require	require	VERB
ftr-391	388	19	immediate	immediate	ADJ
ftr-391	388	20	renegotiation	renegotiation	NOUN
ftr-391	388	21	.	.	PUNCT
ftr-391	389	1	1	1	X
ftr-391	389	2	.	.	X
ftr-391	389	3	territorial	territorial	ADJ
ftr-391	389	4	vs.	vs.	ADP
ftr-391	389	5	worldwide	worldwide	ADJ
ftr-391	389	6	taxation	taxation	NOUN
ftr-391	389	7	the	the	DET
ftr-391	389	8	commission	commission	NOUN
ftr-391	389	9	also	also	ADV
ftr-391	389	10	must	must	AUX
ftr-391	389	11	decide	decide	VERB
ftr-391	389	12	whether	whether	SCONJ
ftr-391	389	13	the	the	DET
ftr-391	389	14	ccctb	ccctb	NOUN
ftr-391	389	15	should	should	AUX
ftr-391	389	16	treat	treat	VERB
ftr-391	389	17	foreign	foreign	ADJ
ftr-391	389	18	source	source	NOUN
ftr-391	389	19	income	income	NOUN
ftr-391	390	1	(	(	PUNCT
ftr-391	390	2	i.e.	i.e.	X
ftr-391	390	3	,	,	PUNCT
ftr-391	390	4	income	income	NOUN
ftr-391	390	5	earned	earn	VERB
ftr-391	390	6	outside	outside	ADP
ftr-391	390	7	of	of	ADP
ftr-391	390	8	the	the	DET
ftr-391	390	9	euwe	euwe	NOUN
ftr-391	390	10	)	)	PUNCT
ftr-391	390	11	under	under	ADP
ftr-391	390	12	the	the	DET
ftr-391	390	13	worldwide	worldwide	ADJ
ftr-391	390	14	method	method	NOUN
ftr-391	390	15	or	or	CCONJ
ftr-391	390	16	the	the	DET
ftr-391	390	17	territorial	territorial	ADJ
ftr-391	390	18	method.42	method.42	NOUN
ftr-391	390	19	if	if	SCONJ
ftr-391	390	20	the	the	DET
ftr-391	390	21	commission	commission	NOUN
ftr-391	390	22	chooses	choose	VERB
ftr-391	390	23	the	the	DET
ftr-391	390	24	worldwide	worldwide	ADJ
ftr-391	390	25	method	method	NOUN
ftr-391	390	26	,	,	PUNCT
ftr-391	390	27	then	then	ADV
ftr-391	390	28	it	it	PRON
ftr-391	390	29	must	must	AUX
ftr-391	390	30	choose	choose	VERB
ftr-391	390	31	to	to	PART
ftr-391	390	32	provide	provide	VERB
ftr-391	390	33	relief	relief	NOUN
ftr-391	390	34	from	from	ADP
ftr-391	390	35	double	double	ADJ
ftr-391	390	36	taxation	taxation	NOUN
ftr-391	390	37	either	either	CCONJ
ftr-391	390	38	via	via	ADP
ftr-391	390	39	exemption	exemption	NOUN
ftr-391	390	40	or	or	CCONJ
ftr-391	390	41	by	by	ADP
ftr-391	390	42	offering	offer	VERB
ftr-391	390	43	a	a	DET
ftr-391	390	44	foreign	foreign	ADJ
ftr-391	390	45	tax	tax	NOUN
ftr-391	390	46	credit	credit	NOUN
ftr-391	390	47	.	.	PUNCT
ftr-391	390	48	"	"	PUNCT
ftr-391	391	1	the	the	DET
ftr-391	391	2	eu	eu	PROPN
ftr-391	391	3	can	can	AUX
ftr-391	391	4	turn	turn	VERB
ftr-391	391	5	to	to	ADP
ftr-391	391	6	the	the	DET
ftr-391	391	7	member	member	NOUN
ftr-391	391	8	states	state	NOUN
ftr-391	391	9	for	for	ADP
ftr-391	391	10	guidance	guidance	NOUN
ftr-391	391	11	on	on	ADP
ftr-391	391	12	how	how	SCONJ
ftr-391	391	13	to	to	PART
ftr-391	391	14	tax	tax	VERB
ftr-391	391	15	international	international	ADJ
ftr-391	391	16	income	income	NOUN
ftr-391	391	17	.	.	PUNCT
ftr-391	392	1	two	two	NUM
ftr-391	392	2	member	member	NOUN
ftr-391	392	3	states	state	NOUN
ftr-391	392	4	,	,	PUNCT
ftr-391	392	5	denmark	denmark	NOUN
ftr-391	392	6	and	and	CCONJ
ftr-391	392	7	france	france	PROPN
ftr-391	392	8	,	,	PUNCT
ftr-391	392	9	operate	operate	VERB
ftr-391	392	10	a	a	DET
ftr-391	392	11	territorial	territorial	ADJ
ftr-391	392	12	system	system	NOUN
ftr-391	392	13	,	,	PUNCT
ftr-391	392	14	although	although	SCONJ
ftr-391	392	15	the	the	DET
ftr-391	392	16	numerous	numerous	ADJ
ftr-391	392	17	restrictions	restriction	NOUN
ftr-391	392	18	on	on	ADP
ftr-391	392	19	exempt	exempt	ADJ
ftr-391	392	20	income	income	NOUN
ftr-391	392	21	mean	mean	VERB
ftr-391	392	22	that	that	SCONJ
ftr-391	392	23	the	the	DET
ftr-391	392	24	systems	system	NOUN
ftr-391	392	25	are	be	AUX
ftr-391	392	26	not	not	PART
ftr-391	392	27	pure	pure	ADJ
ftr-391	392	28	territorial	territorial	ADJ
ftr-391	392	29	systems	system	NOUN
ftr-391	392	30	.	.	PUNCT
ftr-391	393	1	the	the	DET
ftr-391	393	2	other	other	ADJ
ftr-391	393	3	member	member	NOUN
ftr-391	393	4	states	state	NOUN
ftr-391	393	5	operate	operate	VERB
ftr-391	393	6	a	a	DET
ftr-391	393	7	worldwide	worldwide	ADJ
ftr-391	393	8	system	system	NOUN
ftr-391	393	9	,	,	PUNCT
ftr-391	393	10	with	with	ADP
ftr-391	393	11	the	the	DET
ftr-391	393	12	exemption	exemption	NOUN
ftr-391	393	13	system	system	NOUN
ftr-391	393	14	being	be	AUX
ftr-391	393	15	the	the	DET
ftr-391	393	16	most	most	ADV
ftr-391	393	17	common	common	ADJ
ftr-391	393	18	approach	approach	NOUN
ftr-391	393	19	to	to	PART
ftr-391	393	20	avoid	avoid	VERB
ftr-391	393	21	double	double	ADJ
ftr-391	393	22	taxation	taxation	NOUN
ftr-391	393	23	in	in	ADP
ftr-391	393	24	these	these	DET
ftr-391	393	25	member	member	NOUN
ftr-391	393	26	states	state	NOUN
ftr-391	393	27	.	.	PUNCT
ftr-391	393	28	"	"	PUNCT
ftr-391	394	1	some	some	DET
ftr-391	394	2	42	42	NUM
ftr-391	394	3	.	.	PUNCT
ftr-391	395	1	there	there	PRON
ftr-391	395	2	is	be	VERB
ftr-391	395	3	some	some	DET
ftr-391	395	4	ambiguity	ambiguity	NOUN
ftr-391	395	5	in	in	ADP
ftr-391	395	6	the	the	DET
ftr-391	395	7	literature	literature	NOUN
ftr-391	395	8	over	over	ADP
ftr-391	395	9	the	the	DET
ftr-391	395	10	difference	difference	NOUN
ftr-391	395	11	between	between	ADP
ftr-391	395	12	a	a	DET
ftr-391	395	13	territorial	territorial	ADJ
ftr-391	395	14	and	and	CCONJ
ftr-391	395	15	an	an	DET
ftr-391	395	16	exemption	exemption	NOUN
ftr-391	395	17	system	system	NOUN
ftr-391	395	18	.	.	PUNCT
ftr-391	396	1	technically	technically	ADV
ftr-391	396	2	speaking	speak	VERB
ftr-391	396	3	,	,	PUNCT
ftr-391	396	4	a	a	DET
ftr-391	396	5	territorial	territorial	ADJ
ftr-391	396	6	system	system	NOUN
ftr-391	396	7	applies	apply	VERB
ftr-391	396	8	the	the	DET
ftr-391	396	9	tax	tax	NOUN
ftr-391	396	10	solely	solely	ADV
ftr-391	396	11	on	on	ADP
ftr-391	396	12	a	a	DET
ftr-391	396	13	source	source	NOUN
ftr-391	396	14	basis	basis	NOUN
ftr-391	396	15	.	.	PUNCT
ftr-391	397	1	any	any	DET
ftr-391	397	2	foreign	foreign	ADJ
ftr-391	397	3	-	-	PUNCT
ftr-391	397	4	source	source	NOUN
ftr-391	397	5	income	income	NOUN
ftr-391	397	6	is	be	AUX
ftr-391	397	7	not	not	PART
ftr-391	397	8	subject	subject	ADJ
ftr-391	397	9	to	to	ADP
ftr-391	397	10	tax	tax	NOUN
ftr-391	397	11	.	.	PUNCT
ftr-391	398	1	territorial	territorial	ADJ
ftr-391	398	2	systems	system	NOUN
ftr-391	398	3	do	do	AUX
ftr-391	398	4	not	not	PART
ftr-391	398	5	distinguish	distinguish	VERB
ftr-391	398	6	between	between	ADP
ftr-391	398	7	residents	resident	NOUN
ftr-391	398	8	and	and	CCONJ
ftr-391	398	9	non	non	NOUN
ftr-391	398	10	-	-	NOUN
ftr-391	398	11	residents	resident	NOUN
ftr-391	398	12	but	but	CCONJ
ftr-391	398	13	,	,	PUNCT
ftr-391	398	14	instead	instead	ADV
ftr-391	398	15	,	,	PUNCT
ftr-391	398	16	look	look	VERB
ftr-391	398	17	solely	solely	ADV
ftr-391	398	18	to	to	ADP
ftr-391	398	19	the	the	DET
ftr-391	398	20	source	source	NOUN
ftr-391	398	21	of	of	ADP
ftr-391	398	22	income	income	NOUN
ftr-391	398	23	.	.	PUNCT
ftr-391	399	1	by	by	ADP
ftr-391	399	2	contrast	contrast	NOUN
ftr-391	399	3	,	,	PUNCT
ftr-391	399	4	many	many	ADJ
ftr-391	399	5	countries	country	NOUN
ftr-391	399	6	tax	tax	VERB
ftr-391	399	7	on	on	ADP
ftr-391	399	8	a	a	DET
ftr-391	399	9	worldwide	worldwide	ADJ
ftr-391	399	10	basis	basis	NOUN
ftr-391	399	11	and	and	CCONJ
ftr-391	399	12	avoid	avoid	VERB
ftr-391	399	13	double	double	ADJ
ftr-391	399	14	taxation	taxation	NOUN
ftr-391	399	15	either	either	CCONJ
ftr-391	399	16	through	through	ADP
ftr-391	399	17	exemption	exemption	NOUN
ftr-391	399	18	or	or	CCONJ
ftr-391	399	19	by	by	ADP
ftr-391	399	20	offering	offer	VERB
ftr-391	399	21	a	a	DET
ftr-391	399	22	foreign	foreign	ADJ
ftr-391	399	23	tax	tax	NOUN
ftr-391	399	24	credit	credit	NOUN
ftr-391	399	25	.	.	PUNCT
ftr-391	400	1	countries	country	NOUN
ftr-391	400	2	that	that	PRON
ftr-391	400	3	apply	apply	VERB
ftr-391	400	4	an	an	DET
ftr-391	400	5	exemption	exemption	NOUN
ftr-391	400	6	system	system	NOUN
ftr-391	400	7	may	may	AUX
ftr-391	400	8	decide	decide	VERB
ftr-391	400	9	to	to	PART
ftr-391	400	10	tax	tax	VERB
ftr-391	400	11	their	their	PRON
ftr-391	400	12	residents	resident	NOUN
ftr-391	400	13	on	on	ADP
ftr-391	400	14	their	their	PRON
ftr-391	400	15	worldwide	worldwide	ADJ
ftr-391	400	16	income	income	NOUN
ftr-391	400	17	but	but	CCONJ
ftr-391	400	18	offer	offer	VERB
ftr-391	400	19	an	an	DET
ftr-391	400	20	exemption	exemption	NOUN
ftr-391	400	21	for	for	ADP
ftr-391	400	22	certain	certain	ADJ
ftr-391	400	23	types	type	NOUN
ftr-391	400	24	of	of	ADP
ftr-391	400	25	foreign	foreign	ADJ
ftr-391	400	26	-	-	PUNCT
ftr-391	400	27	source	source	NOUN
ftr-391	400	28	income	income	NOUN
ftr-391	400	29	.	.	PUNCT
ftr-391	401	1	no	no	DET
ftr-391	401	2	industrialized	industrialize	VERB
ftr-391	401	3	economies	economy	NOUN
ftr-391	401	4	apply	apply	VERB
ftr-391	401	5	a	a	DET
ftr-391	401	6	pure	pure	ADJ
ftr-391	401	7	territorial	territorial	ADJ
ftr-391	401	8	system	system	NOUN
ftr-391	401	9	.	.	PUNCT
ftr-391	402	1	in	in	ADP
ftr-391	402	2	practice	practice	NOUN
ftr-391	402	3	,	,	PUNCT
ftr-391	402	4	since	since	SCONJ
ftr-391	402	5	many	many	ADJ
ftr-391	402	6	countries	country	NOUN
ftr-391	402	7	that	that	PRON
ftr-391	402	8	apply	apply	VERB
ftr-391	402	9	worldwide	worldwide	ADJ
ftr-391	402	10	taxation	taxation	NOUN
ftr-391	402	11	with	with	ADP
ftr-391	402	12	a	a	DET
ftr-391	402	13	foreign	foreign	ADJ
ftr-391	402	14	tax	tax	NOUN
ftr-391	402	15	credit	credit	NOUN
ftr-391	402	16	allow	allow	VERB
ftr-391	402	17	deferral	deferral	NOUN
ftr-391	402	18	of	of	ADP
ftr-391	402	19	active	active	ADJ
ftr-391	402	20	income	income	NOUN
ftr-391	402	21	from	from	ADP
ftr-391	402	22	tax	tax	NOUN
ftr-391	402	23	,	,	PUNCT
ftr-391	402	24	the	the	DET
ftr-391	402	25	two	two	NUM
ftr-391	402	26	methods	method	NOUN
ftr-391	402	27	are	be	AUX
ftr-391	402	28	very	very	ADV
ftr-391	402	29	similar	similar	ADJ
ftr-391	402	30	,	,	PUNCT
ftr-391	402	31	with	with	ADP
ftr-391	402	32	one	one	NUM
ftr-391	402	33	of	of	ADP
ftr-391	402	34	the	the	DET
ftr-391	402	35	biggest	big	ADJ
ftr-391	402	36	differences	difference	NOUN
ftr-391	402	37	arising	arise	VERB
ftr-391	402	38	in	in	ADP
ftr-391	402	39	the	the	DET
ftr-391	402	40	treatment	treatment	NOUN
ftr-391	402	41	of	of	ADP
ftr-391	402	42	dividend	dividend	NOUN
ftr-391	402	43	repatriations	repatriation	NOUN
ftr-391	402	44	.	.	PUNCT
ftr-391	403	1	for	for	ADP
ftr-391	403	2	additional	additional	ADJ
ftr-391	403	3	details	detail	NOUN
ftr-391	403	4	,	,	PUNCT
ftr-391	403	5	see	see	VERB
ftr-391	403	6	hugh	hugh	PROPN
ftr-391	403	7	j.	j.	PROPN
ftr-391	403	8	ault	ault	PROPN
ftr-391	403	9	,	,	PUNCT
ftr-391	403	10	"	"	PUNCT
ftr-391	403	11	u.s	u.s	PROPN
ftr-391	403	12	.	.	PROPN
ftr-391	403	13	exemption	exemption	NOUN
ftr-391	403	14	/	/	SYM
ftr-391	403	15	territorial	territorial	ADJ
ftr-391	403	16	system	system	NOUN
ftr-391	403	17	vs.	vs.	ADP
ftr-391	403	18	credit	credit	NOUN
ftr-391	403	19	-	-	PUNCT
ftr-391	403	20	based	base	VERB
ftr-391	403	21	system	system	NOUN
ftr-391	403	22	,	,	PUNCT
ftr-391	403	23	"	"	PUNCT
ftr-391	403	24	tax	tax	NOUN
ftr-391	403	25	notes	note	NOUN
ftr-391	403	26	int'l	int'l	NOUN
ftr-391	403	27	,	,	PUNCT
ftr-391	403	28	nov	nov	PROPN
ftr-391	403	29	.	.	PROPN
ftr-391	403	30	24	24	NUM
ftr-391	403	31	,	,	PUNCT
ftr-391	403	32	2003	2003	NUM
ftr-391	403	33	.	.	PUNCT
ftr-391	404	1	for	for	ADP
ftr-391	404	2	additional	additional	ADJ
ftr-391	404	3	discussion	discussion	NOUN
ftr-391	404	4	,	,	PUNCT
ftr-391	404	5	see	see	VERB
ftr-391	404	6	j.	j.	PROPN
ftr-391	404	7	clifton	clifton	PROPN
ftr-391	404	8	fleming	fleming	PROPN
ftr-391	404	9	,	,	PUNCT
ftr-391	404	10	jr	jr	PROPN
ftr-391	404	11	.	.	PROPN
ftr-391	404	12	,	,	PUNCT
ftr-391	404	13	robert	robert	PROPN
ftr-391	404	14	j.	j.	PROPN
ftr-391	404	15	peroni	peroni	PROPN
ftr-391	404	16	,	,	PUNCT
ftr-391	404	17	and	and	CCONJ
ftr-391	404	18	stephen	stephen	PROPN
ftr-391	404	19	e.	e.	PROPN
ftr-391	404	20	shay	shay	PROPN
ftr-391	404	21	,	,	PUNCT
ftr-391	404	22	fairness	fairness	NOUN
ftr-391	404	23	in	in	ADP
ftr-391	404	24	international	international	ADJ
ftr-391	404	25	taxation	taxation	NOUN
ftr-391	404	26	:	:	PUNCT
ftr-391	404	27	the	the	DET
ftr-391	404	28	ability	ability	NOUN
ftr-391	404	29	-	-	PUNCT
ftr-391	404	30	to	to	ADP
ftr-391	404	31	-	-	PUNCT
ftr-391	404	32	pay	pay	VERB
ftr-391	404	33	case	case	NOUN
ftr-391	404	34	for	for	ADP
ftr-391	404	35	taxing	tax	VERB
ftr-391	404	36	worldwide	worldwide	ADJ
ftr-391	404	37	income	income	NOUN
ftr-391	404	38	,	,	PUNCT
ftr-391	404	39	5	5	NUM
ftr-391	404	40	fla	fla	NOUN
ftr-391	404	41	.	.	PUNCT
ftr-391	405	1	tax	tax	PROPN
ftr-391	405	2	rev	rev	PROPN
ftr-391	405	3	.	.	PROPN
ftr-391	405	4	299	299	NUM
ftr-391	405	5	(	(	PUNCT
ftr-391	405	6	2001	2001	NUM
ftr-391	405	7	)	)	PUNCT
ftr-391	405	8	.	.	PUNCT
ftr-391	406	1	43	43	NUM
ftr-391	406	2	.	.	PUNCT
ftr-391	407	1	in	in	ADP
ftr-391	407	2	2005	2005	NUM
ftr-391	407	3	,	,	PUNCT
ftr-391	407	4	the	the	DET
ftr-391	407	5	u.s	u.s	PROPN
ftr-391	407	6	.	.	PROPN
ftr-391	407	7	president	president	PROPN
ftr-391	407	8	's	's	PART
ftr-391	407	9	advisory	advisory	ADJ
ftr-391	407	10	panel	panel	NOUN
ftr-391	407	11	suggested	suggest	VERB
ftr-391	407	12	a	a	DET
ftr-391	407	13	simplified	simplified	ADJ
ftr-391	407	14	income	income	NOUN
ftr-391	407	15	tax	tax	NOUN
ftr-391	407	16	plan	plan	NOUN
ftr-391	407	17	that	that	PRON
ftr-391	407	18	proposed	propose	VERB
ftr-391	407	19	moving	move	VERB
ftr-391	407	20	to	to	ADP
ftr-391	407	21	a	a	DET
ftr-391	407	22	territorial	territorial	ADJ
ftr-391	407	23	system	system	NOUN
ftr-391	407	24	.	.	PUNCT
ftr-391	408	1	see	see	VERB
ftr-391	408	2	report	report	NOUN
ftr-391	408	3	of	of	ADP
ftr-391	408	4	the	the	DET
ftr-391	408	5	president	president	NOUN
ftr-391	408	6	's	's	PART
ftr-391	408	7	advisory	advisory	ADJ
ftr-391	408	8	panel	panel	NOUN
ftr-391	408	9	on	on	ADP
ftr-391	408	10	federal	federal	ADJ
ftr-391	408	11	tax	tax	NOUN
ftr-391	408	12	reform	reform	NOUN
ftr-391	408	13	,	,	PUNCT
ftr-391	408	14	simple	simple	ADJ
ftr-391	408	15	,	,	PUNCT
ftr-391	408	16	fair	fair	ADJ
ftr-391	408	17	and	and	CCONJ
ftr-391	408	18	pro	pro	ADJ
ftr-391	408	19	-	-	ADJ
ftr-391	408	20	growth	growth	ADJ
ftr-391	408	21	:	:	PUNCT
ftr-391	408	22	proposals	proposal	NOUN
ftr-391	408	23	to	to	PART
ftr-391	408	24	fix	fix	VERB
ftr-391	408	25	america	america	PROPN
ftr-391	408	26	's	's	PART
ftr-391	408	27	tax	tax	NOUN
ftr-391	408	28	system	system	NOUN
ftr-391	408	29	(	(	PUNCT
ftr-391	408	30	nov	nov	PROPN
ftr-391	408	31	.	.	PROPN
ftr-391	408	32	2005	2005	NUM
ftr-391	408	33	)	)	PUNCT
ftr-391	408	34	.	.	PUNCT
ftr-391	409	1	44	44	NUM
ftr-391	409	2	.	.	PUNCT
ftr-391	410	1	for	for	ADP
ftr-391	410	2	a	a	DET
ftr-391	410	3	comparison	comparison	NOUN
ftr-391	410	4	of	of	ADP
ftr-391	410	5	the	the	DET
ftr-391	410	6	dividend	dividend	NOUN
ftr-391	410	7	exemptions	exemption	NOUN
ftr-391	410	8	in	in	ADP
ftr-391	410	9	canada	canada	PROPN
ftr-391	410	10	,	,	PUNCT
ftr-391	410	11	germany	germany	PROPN
ftr-391	410	12	,	,	PUNCT
ftr-391	410	13	and	and	CCONJ
ftr-391	410	14	the	the	DET
ftr-391	410	15	netherlands	netherlands	PROPN
ftr-391	410	16	with	with	ADP
ftr-391	410	17	the	the	DET
ftr-391	410	18	panel	panel	NOUN
ftr-391	410	19	's	's	PART
ftr-391	410	20	proposal	proposal	NOUN
ftr-391	410	21	,	,	PUNCT
ftr-391	410	22	see	see	VERB
ftr-391	410	23	peter	peter	PROPN
ftr-391	410	24	merrill	merrill	PROPN
ftr-391	410	25	,	,	PUNCT
ftr-391	410	26	oren	oren	PROPN
ftr-391	410	27	penn	penn	PROPN
ftr-391	410	28	,	,	PUNCT
ftr-391	410	29	hans	hans	PROPN
ftr-391	410	30	-	-	PUNCT
ftr-391	410	31	martin	martin	PROPN
ftr-391	410	32	eckstein	eckstein	PROPN
ftr-391	410	33	,	,	PUNCT
ftr-391	410	34	david	david	PROPN
ftr-391	410	35	grosman	grosman	PROPN
ftr-391	410	36	,	,	PUNCT
ftr-391	410	37	and	and	CCONJ
ftr-391	410	38	martijn	martijn	PROPN
ftr-391	410	39	van	van	PROPN
ftr-391	410	40	kessel	kessel	PROPN
ftr-391	410	41	,	,	PUNCT
ftr-391	410	42	"	"	PUNCT
ftr-391	410	43	restructuring	restructure	VERB
ftr-391	410	44	foreign	foreign	ADJ
ftr-391	410	45	-	-	PUNCT
ftr-391	410	46	sourceincome	sourceincome	NOUN
ftr-391	410	47	taxation	taxation	NOUN
ftr-391	410	48	:	:	PUNCT
ftr-391	410	49	u.s	u.s	PROPN
ftr-391	410	50	.	.	PROPN
ftr-391	410	51	territorial	territorial	ADJ
ftr-391	410	52	tax	tax	NOUN
ftr-391	410	53	proposals	proposal	NOUN
ftr-391	410	54	and	and	CCONJ
ftr-391	410	55	the	the	DET
ftr-391	410	56	international	international	ADJ
ftr-391	410	57	experience	experience	NOUN
ftr-391	410	58	,	,	PUNCT
ftr-391	410	59	"	"	PUNCT
ftr-391	410	60	tax	tax	NOUN
ftr-391	410	61	notes	note	NOUN
ftr-391	410	62	799	799	NUM
ftr-391	410	63	,	,	PUNCT
ftr-391	410	64	may	may	AUX
ftr-391	410	65	15	15	NUM
ftr-391	410	66	,	,	PUNCT
ftr-391	410	67	2006	2006	NUM
ftr-391	410	68	,	,	PUNCT
ftr-391	410	69	pp	pp	ADV
ftr-391	410	70	.	.	PUNCT
ftr-391	411	1	florida	florida	PROPN
ftr-391	411	2	tax	tax	PROPN
ftr-391	411	3	review	review	PROPN
ftr-391	411	4	member	member	NOUN
ftr-391	411	5	states	state	NOUN
ftr-391	411	6	provide	provide	VERB
ftr-391	411	7	exemption	exemption	NOUN
ftr-391	411	8	only	only	ADV
ftr-391	411	9	by	by	ADP
ftr-391	411	10	treaty	treaty	NOUN
ftr-391	411	11	while	while	SCONJ
ftr-391	411	12	others	other	NOUN
ftr-391	411	13	apply	apply	VERB
ftr-391	411	14	the	the	DET
ftr-391	411	15	same	same	ADJ
ftr-391	411	16	rules	rule	NOUN
ftr-391	411	17	whether	whether	SCONJ
ftr-391	411	18	a	a	DET
ftr-391	411	19	bilateral	bilateral	ADJ
ftr-391	411	20	treaty	treaty	NOUN
ftr-391	411	21	is	be	AUX
ftr-391	411	22	in	in	ADP
ftr-391	411	23	place	place	NOUN
ftr-391	411	24	or	or	CCONJ
ftr-391	411	25	not.45	not.45	VERB
ftr-391	411	26	[	[	X
ftr-391	411	27	vol	vol	NOUN
ftr-391	411	28	.	.	NOUN
ftr-391	411	29	8:7	8:7	NUM
ftr-391	411	30	table	table	NOUN
ftr-391	411	31	4	4	NUM
ftr-391	411	32	corporate	corporate	ADJ
ftr-391	411	33	taxation	taxation	NOUN
ftr-391	411	34	of	of	ADP
ftr-391	411	35	residents	resident	NOUN
ftr-391	411	36	and	and	CCONJ
ftr-391	411	37	double	double	ADJ
ftr-391	411	38	-	-	PUNCT
ftr-391	411	39	tax	tax	NOUN
ftr-391	411	40	relief	relief	NOUN
ftr-391	411	41	systems	system	NOUN
ftr-391	411	42	for	for	ADP
ftr-391	411	43	dividends	dividend	NOUN
ftr-391	411	44	received	receive	VERB
ftr-391	411	45	in	in	ADP
ftr-391	411	46	eu	eu	PROPN
ftr-391	411	47	member	member	NOUN
ftr-391	411	48	states	state	NOUN
ftr-391	411	49	,	,	PUNCT
ftr-391	411	50	2003	2003	NUM
ftr-391	411	51	taxation	taxation	NOUN
ftr-391	411	52	of	of	ADP
ftr-391	411	53	method	method	NOUN
ftr-391	411	54	of	of	ADP
ftr-391	411	55	member	member	NOUN
ftr-391	411	56	states	states	PROPN
ftr-391	411	57	tax	tax	NOUN
ftr-391	411	58	residents	resident	NOUN
ftr-391	411	59	double	double	ADJ
ftr-391	411	60	tax	tax	NOUN
ftr-391	411	61	relief	relief	NOUN
ftr-391	411	62	austria	austria	NOUN
ftr-391	411	63	worldwide	worldwide	ADV
ftr-391	411	64	exemption	exemption	NOUN
ftr-391	411	65	belgium	belgium	PROPN
ftr-391	411	66	worldwide	worldwide	ADJ
ftr-391	411	67	exemption	exemption	NOUN
ftr-391	411	68	(	(	PUNCT
ftr-391	411	69	to	to	PART
ftr-391	411	70	95	95	NUM
ftr-391	411	71	%	%	NOUN
ftr-391	411	72	)	)	PUNCT
ftr-391	411	73	bulgaria	bulgaria	PROPN
ftr-391	411	74	worldwide	worldwide	ADV
ftr-391	411	75	indirect	indirect	ADJ
ftr-391	411	76	credit	credit	NOUN
ftr-391	411	77	direct	direct	ADJ
ftr-391	411	78	credit	credit	NOUN
ftr-391	411	79	if	if	SCONJ
ftr-391	411	80	no	no	DET
ftr-391	411	81	treaty	treaty	NOUN
ftr-391	411	82	cyprus	cyprus	PROPN
ftr-391	411	83	worldwide	worldwide	ADV
ftr-391	411	84	exemption	exemption	PROPN
ftr-391	411	85	czech	czech	PROPN
ftr-391	411	86	republic	republic	PROPN
ftr-391	411	87	worldwide	worldwide	ADV
ftr-391	411	88	indirect	indirect	ADJ
ftr-391	411	89	credit	credit	NOUN
ftr-391	411	90	deduction	deduction	NOUN
ftr-391	411	91	if	if	SCONJ
ftr-391	411	92	no	no	DET
ftr-391	411	93	treaty	treaty	NOUN
ftr-391	411	94	denmark	denmark	VERB
ftr-391	411	95	territoriality	territoriality	NOUN
ftr-391	411	96	exemption	exemption	NOUN
ftr-391	411	97	estonia	estonia	PROPN
ftr-391	411	98	worldwide	worldwide	ADV
ftr-391	411	99	indirect	indirect	ADJ
ftr-391	411	100	credit	credit	NOUN
ftr-391	411	101	finland	finland	PROPN
ftr-391	411	102	worldwide	worldwide	ADV
ftr-391	411	103	exemption	exemption	NOUN
ftr-391	411	104	direct	direct	ADJ
ftr-391	411	105	credit	credit	NOUN
ftr-391	411	106	if	if	SCONJ
ftr-391	411	107	no	no	DET
ftr-391	411	108	treaty	treaty	NOUN
ftr-391	411	109	france	france	PROPN
ftr-391	411	110	territoriality	territoriality	NOUN
ftr-391	411	111	exemption	exemption	NOUN
ftr-391	411	112	(	(	PUNCT
ftr-391	411	113	to	to	PART
ftr-391	411	114	95	95	NUM
ftr-391	411	115	%	%	NOUN
ftr-391	411	116	)	)	PUNCT
ftr-391	411	117	germany	germany	PROPN
ftr-391	411	118	worldwide	worldwide	ADJ
ftr-391	411	119	exemption	exemption	NOUN
ftr-391	411	120	(	(	PUNCT
ftr-391	411	121	to	to	PART
ftr-391	411	122	95	95	NUM
ftr-391	411	123	%	%	NOUN
ftr-391	411	124	)	)	PUNCT
ftr-391	412	1	greece	greece	PROPN
ftr-391	412	2	worldwide	worldwide	ADV
ftr-391	412	3	indirect	indirect	ADJ
ftr-391	412	4	credit	credit	NOUN
ftr-391	412	5	hungary	hungary	PROPN
ftr-391	412	6	worldwide	worldwide	ADV
ftr-391	412	7	exemption	exemption	PROPN
ftr-391	412	8	ireland	ireland	PROPN
ftr-391	412	9	worldwide	worldwide	ADV
ftr-391	412	10	indirect	indirect	ADJ
ftr-391	412	11	credit	credit	NOUN
ftr-391	412	12	italy	italy	PROPN
ftr-391	412	13	worldwide	worldwide	ADV
ftr-391	412	14	exemption	exemption	NOUN
ftr-391	412	15	(	(	PUNCT
ftr-391	412	16	up	up	ADP
ftr-391	412	17	to	to	PART
ftr-391	412	18	60	60	NUM
ftr-391	412	19	%	%	NOUN
ftr-391	412	20	)	)	PUNCT
ftr-391	413	1	latvia	latvia	PROPN
ftr-391	413	2	worldwide	worldwide	ADJ
ftr-391	413	3	exemption	exemption	PROPN
ftr-391	413	4	lithuania	lithuania	PROPN
ftr-391	413	5	worldwide	worldwide	ADJ
ftr-391	413	6	exemption	exemption	PROPN
ftr-391	413	7	luxembourg	luxembourg	PROPN
ftr-391	413	8	worldwide	worldwide	ADV
ftr-391	413	9	exemption	exemption	PROPN
ftr-391	413	10	malta	malta	PROPN
ftr-391	413	11	worldwide	worldwide	ADV
ftr-391	413	12	indirect	indirect	ADJ
ftr-391	413	13	credit	credit	NOUN
ftr-391	413	14	netherlands	netherlands	PROPN
ftr-391	413	15	worldwide	worldwide	ADV
ftr-391	413	16	exemption	exemption	NOUN
ftr-391	413	17	poland	poland	PROPN
ftr-391	413	18	worldwide	worldwide	ADV
ftr-391	413	19	indirect	indirect	ADJ
ftr-391	413	20	credit	credit	NOUN
ftr-391	413	21	direct	direct	ADJ
ftr-391	413	22	credit	credit	NOUN
ftr-391	413	23	portugal	portugal	PROPN
ftr-391	413	24	worldwide	worldwide	ADV
ftr-391	413	25	direct	direct	ADJ
ftr-391	413	26	credit	credit	NOUN
ftr-391	413	27	romania	romania	PROPN
ftr-391	413	28	worldwide	worldwide	ADV
ftr-391	413	29	indirect	indirect	ADJ
ftr-391	413	30	credit	credit	NOUN
ftr-391	413	31	slovakia	slovakia	PROPN
ftr-391	413	32	worldwide	worldwide	ADV
ftr-391	413	33	indirect	indirect	ADJ
ftr-391	413	34	credit	credit	NOUN
ftr-391	413	35	no	no	DET
ftr-391	413	36	relief	relief	NOUN
ftr-391	413	37	if	if	SCONJ
ftr-391	413	38	no	no	DET
ftr-391	413	39	treaty	treaty	NOUN
ftr-391	413	40	slovenia	slovenia	PROPN
ftr-391	413	41	worldwide	worldwide	PROPN
ftr-391	413	42	exemption	exemption	PROPN
ftr-391	413	43	spain	spain	PROPN
ftr-391	413	44	worldwide	worldwide	ADV
ftr-391	413	45	exemption	exemption	NOUN
ftr-391	413	46	indirect	indirect	ADJ
ftr-391	413	47	credit	credit	NOUN
ftr-391	413	48	no	no	DET
ftr-391	413	49	treaty	treaty	NOUN
ftr-391	413	50	sweden	sweden	VERB
ftr-391	413	51	worldwide	worldwide	ADV
ftr-391	413	52	exemption	exemption	NOUN
ftr-391	413	53	united	united	PROPN
ftr-391	413	54	kingdom	kingdom	PROPN
ftr-391	413	55	worldwide	worldwide	ADV
ftr-391	413	56	indirect	indirect	ADJ
ftr-391	413	57	credit	credit	NOUN
ftr-391	413	58	source	source	NOUN
ftr-391	413	59	:	:	PUNCT
ftr-391	413	60	huizinga	huizinga	ADV
ftr-391	413	61	,	,	PUNCT
ftr-391	413	62	laeven	laeven	ADJ
ftr-391	413	63	,	,	PUNCT
ftr-391	413	64	and	and	CCONJ
ftr-391	413	65	nicodeme	nicodeme	NOUN
ftr-391	413	66	(	(	PUNCT
ftr-391	413	67	2006	2006	NUM
ftr-391	413	68	)	)	PUNCT
ftr-391	413	69	.	.	PUNCT
ftr-391	414	1	45	45	NUM
ftr-391	414	2	.	.	PUNCT
ftr-391	415	1	see	see	VERB
ftr-391	415	2	harry	harry	PROPN
ftr-391	415	3	huizinga	huizinga	PROPN
ftr-391	415	4	,	,	PUNCT
ftr-391	415	5	luc	luc	PROPN
ftr-391	415	6	laeven	laeven	ADJ
ftr-391	415	7	,	,	PUNCT
ftr-391	415	8	and	and	CCONJ
ftr-391	415	9	gaetan	gaetan	PROPN
ftr-391	415	10	nicodeme	nicodeme	PROPN
ftr-391	415	11	,	,	PUNCT
ftr-391	415	12	capial	capial	ADJ
ftr-391	415	13	structure	structure	NOUN
ftr-391	415	14	and	and	CCONJ
ftr-391	415	15	international	international	ADJ
ftr-391	415	16	debt	debt	NOUN
ftr-391	415	17	shifting	shifting	NOUN
ftr-391	415	18	,	,	PUNCT
ftr-391	415	19	centre	centre	NOUN
ftr-391	415	20	for	for	ADP
ftr-391	415	21	economic	economic	ADJ
ftr-391	415	22	policy	policy	NOUN
ftr-391	415	23	research	research	NOUN
ftr-391	415	24	,	,	PUNCT
ftr-391	415	25	oct	oct	PROPN
ftr-391	415	26	.	.	PROPN
ftr-391	415	27	2006	2006	NUM
ftr-391	415	28	.	.	PUNCT
ftr-391	416	1	the	the	DET
ftr-391	416	2	european	european	PROPN
ftr-391	416	3	court	court	PROPN
ftr-391	416	4	of	of	ADP
ftr-391	416	5	justice	justice	NOUN
ftr-391	416	6	is	be	AUX
ftr-391	416	7	considering	consider	VERB
ftr-391	416	8	whether	whether	SCONJ
ftr-391	416	9	applying	apply	VERB
ftr-391	416	10	different	different	ADJ
ftr-391	416	11	taxation	taxation	NOUN
ftr-391	416	12	of	of	ADP
ftr-391	416	13	foreign	foreign	ADJ
ftr-391	416	14	dividends	dividend	NOUN
ftr-391	416	15	between	between	ADP
ftr-391	416	16	treaty	treaty	NOUN
ftr-391	416	17	and	and	CCONJ
ftr-391	416	18	non	non	ADJ
ftr-391	416	19	-	-	ADJ
ftr-391	416	20	treaty	treaty	ADJ
ftr-391	416	21	countries	country	NOUN
ftr-391	416	22	is	be	AUX
ftr-391	416	23	compatible	compatible	ADJ
ftr-391	416	24	with	with	ADP
ftr-391	416	25	the	the	DET
ftr-391	416	26	ec	ec	PROPN
ftr-391	416	27	treaty	treaty	NOUN
ftr-391	416	28	.	.	PUNCT
ftr-391	417	1	2007	2007	NUM
ftr-391	417	2	]	]	X
ftr-391	417	3	practical	practical	ADJ
ftr-391	417	4	aspects	aspect	NOUN
ftr-391	417	5	of	of	ADP
ftr-391	417	6	implementing	implement	VERB
ftr-391	417	7	formulary	formulary	ADJ
ftr-391	417	8	apportionment	apportionment	NOUN
ftr-391	417	9	653	653	NUM
ftr-391	417	10	when	when	SCONJ
ftr-391	417	11	applying	apply	VERB
ftr-391	417	12	the	the	DET
ftr-391	417	13	system	system	NOUN
ftr-391	417	14	when	when	SCONJ
ftr-391	417	15	several	several	ADJ
ftr-391	417	16	underlying	underlying	ADJ
ftr-391	417	17	national	national	ADJ
ftr-391	417	18	tax	tax	NOUN
ftr-391	417	19	systems	system	NOUN
ftr-391	417	20	are	be	AUX
ftr-391	417	21	involved	involve	VERB
ftr-391	417	22	,	,	PUNCT
ftr-391	417	23	exemption	exemption	NOUN
ftr-391	417	24	offers	offer	VERB
ftr-391	417	25	advantages	advantage	NOUN
ftr-391	417	26	in	in	ADP
ftr-391	417	27	terms	term	NOUN
ftr-391	417	28	of	of	ADP
ftr-391	417	29	simplicity	simplicity	NOUN
ftr-391	417	30	as	as	SCONJ
ftr-391	417	31	it	it	PRON
ftr-391	417	32	does	do	AUX
ftr-391	417	33	not	not	PART
ftr-391	417	34	require	require	VERB
ftr-391	417	35	keeping	keep	VERB
ftr-391	417	36	track	track	NOUN
ftr-391	417	37	of	of	ADP
ftr-391	417	38	the	the	DET
ftr-391	417	39	different	different	ADJ
ftr-391	417	40	tax	tax	NOUN
ftr-391	417	41	rates	rate	NOUN
ftr-391	417	42	or	or	CCONJ
ftr-391	417	43	applying	apply	VERB
ftr-391	417	44	the	the	DET
ftr-391	417	45	various	various	ADJ
ftr-391	417	46	double	double	ADJ
ftr-391	417	47	-	-	PUNCT
ftr-391	417	48	tax	tax	NOUN
ftr-391	417	49	relief	relief	NOUN
ftr-391	417	50	provisions	provision	NOUN
ftr-391	417	51	offered	offer	VERB
ftr-391	417	52	via	via	ADP
ftr-391	417	53	tax	tax	NOUN
ftr-391	417	54	treaties	treaty	NOUN
ftr-391	417	55	.	.	PUNCT
ftr-391	418	1	moreover	moreover	ADV
ftr-391	418	2	,	,	PUNCT
ftr-391	418	3	since	since	SCONJ
ftr-391	418	4	the	the	DET
ftr-391	418	5	eu	eu	PROPN
ftr-391	418	6	will	will	AUX
ftr-391	418	7	be	be	AUX
ftr-391	418	8	designing	design	VERB
ftr-391	418	9	an	an	DET
ftr-391	418	10	exemption	exemption	NOUN
ftr-391	418	11	system	system	NOUN
ftr-391	418	12	from	from	ADP
ftr-391	418	13	scratch	scratch	NOUN
ftr-391	418	14	,	,	PUNCT
ftr-391	418	15	it	it	PRON
ftr-391	418	16	could	could	AUX
ftr-391	418	17	avoid	avoid	VERB
ftr-391	418	18	many	many	ADJ
ftr-391	418	19	of	of	ADP
ftr-391	418	20	the	the	DET
ftr-391	418	21	transition	transition	NOUN
ftr-391	418	22	issues	issue	NOUN
ftr-391	418	23	that	that	PRON
ftr-391	418	24	hinder	hinder	VERB
ftr-391	418	25	movements	movement	NOUN
ftr-391	418	26	toward	toward	ADP
ftr-391	418	27	territorial	territorial	ADJ
ftr-391	418	28	taxation	taxation	NOUN
ftr-391	418	29	in	in	ADP
ftr-391	418	30	other	other	ADJ
ftr-391	418	31	countries	country	NOUN
ftr-391	418	32	.	.	PUNCT
ftr-391	419	1	given	give	VERB
ftr-391	419	2	the	the	DET
ftr-391	419	3	variation	variation	NOUN
ftr-391	419	4	in	in	ADP
ftr-391	419	5	tax	tax	NOUN
ftr-391	419	6	rates	rate	NOUN
ftr-391	419	7	among	among	ADP
ftr-391	419	8	the	the	DET
ftr-391	419	9	eu	eu	PROPN
ftr-391	419	10	member	member	NOUN
ftr-391	419	11	states	state	NOUN
ftr-391	419	12	,	,	PUNCT
ftr-391	419	13	operating	operate	VERB
ftr-391	419	14	a	a	DET
ftr-391	419	15	credit	credit	NOUN
ftr-391	419	16	system	system	NOUN
ftr-391	419	17	might	might	AUX
ftr-391	419	18	become	become	VERB
ftr-391	419	19	quite	quite	ADV
ftr-391	419	20	complicated	complicated	ADJ
ftr-391	419	21	.	.	PUNCT
ftr-391	420	1	a	a	DET
ftr-391	420	2	system	system	NOUN
ftr-391	420	3	of	of	ADP
ftr-391	420	4	worldwide	worldwide	ADJ
ftr-391	420	5	taxation	taxation	NOUN
ftr-391	420	6	with	with	ADP
ftr-391	420	7	deferral	deferral	NOUN
ftr-391	420	8	for	for	ADP
ftr-391	420	9	active	active	ADJ
ftr-391	420	10	foreign	foreign	ADJ
ftr-391	420	11	income	income	NOUN
ftr-391	420	12	closely	closely	ADV
ftr-391	420	13	resembles	resemble	VERB
ftr-391	420	14	the	the	DET
ftr-391	420	15	system	system	NOUN
ftr-391	420	16	of	of	ADP
ftr-391	420	17	exemption	exemption	NOUN
ftr-391	420	18	with	with	ADP
ftr-391	420	19	current	current	ADJ
ftr-391	420	20	taxation	taxation	NOUN
ftr-391	420	21	of	of	ADP
ftr-391	420	22	foreign	foreign	ADJ
ftr-391	420	23	passive	passive	ADJ
ftr-391	420	24	income	income	NOUN
ftr-391	420	25	.	.	PUNCT
ftr-391	421	1	the	the	DET
ftr-391	421	2	main	main	ADJ
ftr-391	421	3	difference	difference	NOUN
ftr-391	421	4	in	in	ADP
ftr-391	421	5	the	the	DET
ftr-391	421	6	two	two	NUM
ftr-391	421	7	systems	system	NOUN
ftr-391	421	8	lies	lie	VERB
ftr-391	421	9	in	in	ADP
ftr-391	421	10	how	how	SCONJ
ftr-391	421	11	they	they	PRON
ftr-391	421	12	treat	treat	VERB
ftr-391	421	13	foreign	foreign	ADJ
ftr-391	421	14	-	-	PUNCT
ftr-391	421	15	source	source	NOUN
ftr-391	421	16	income	income	NOUN
ftr-391	421	17	repatriations	repatriation	NOUN
ftr-391	421	18	.	.	PUNCT
ftr-391	422	1	a	a	DET
ftr-391	422	2	worldwide	worldwide	ADJ
ftr-391	422	3	system	system	NOUN
ftr-391	422	4	defers	defer	VERB
ftr-391	422	5	residence	residence	NOUN
ftr-391	422	6	taxation	taxation	NOUN
ftr-391	422	7	of	of	ADP
ftr-391	422	8	foreign	foreign	ADJ
ftr-391	422	9	income	income	NOUN
ftr-391	422	10	while	while	SCONJ
ftr-391	422	11	the	the	DET
ftr-391	422	12	territorial	territorial	ADJ
ftr-391	422	13	/	/	SYM
ftr-391	422	14	exemption	exemption	NOUN
ftr-391	422	15	system	system	NOUN
ftr-391	422	16	provides	provide	VERB
ftr-391	422	17	permanent	permanent	ADJ
ftr-391	422	18	exemption	exemption	NOUN
ftr-391	422	19	.	.	PUNCT
ftr-391	423	1	thus	thus	ADV
ftr-391	423	2	,	,	PUNCT
ftr-391	423	3	the	the	DET
ftr-391	423	4	territorial	territorial	ADJ
ftr-391	423	5	system	system	NOUN
ftr-391	423	6	reduces	reduce	VERB
ftr-391	423	7	the	the	DET
ftr-391	423	8	incentive	incentive	NOUN
ftr-391	423	9	for	for	ADP
ftr-391	423	10	multinational	multinational	ADJ
ftr-391	423	11	enterprises	enterprise	NOUN
ftr-391	423	12	either	either	CCONJ
ftr-391	423	13	to	to	PART
ftr-391	423	14	re	re	VERB
ftr-391	423	15	-	-	VERB
ftr-391	423	16	invest	invest	VERB
ftr-391	423	17	continually	continually	ADV
ftr-391	423	18	their	their	PRON
ftr-391	423	19	profits	profit	NOUN
ftr-391	423	20	in	in	ADP
ftr-391	423	21	foreign	foreign	ADJ
ftr-391	423	22	jurisdictions	jurisdiction	NOUN
ftr-391	423	23	or	or	CCONJ
ftr-391	423	24	to	to	PART
ftr-391	423	25	engage	engage	VERB
ftr-391	423	26	in	in	ADP
ftr-391	423	27	tax	tax	NOUN
ftr-391	423	28	planning	planning	NOUN
ftr-391	423	29	strategies	strategy	NOUN
ftr-391	423	30	to	to	PART
ftr-391	423	31	find	find	VERB
ftr-391	423	32	ways	way	NOUN
ftr-391	423	33	to	to	PART
ftr-391	423	34	repatriate	repatriate	VERB
ftr-391	423	35	the	the	DET
ftr-391	423	36	income	income	NOUN
ftr-391	423	37	in	in	ADP
ftr-391	423	38	tax	tax	NOUN
ftr-391	423	39	-	-	PUNCT
ftr-391	423	40	advantaged	advantaged	ADJ
ftr-391	423	41	forms.46	forms.46	NOUN
ftr-391	423	42	renegotiating	renegotiate	VERB
ftr-391	423	43	the	the	DET
ftr-391	423	44	bilateral	bilateral	ADJ
ftr-391	423	45	income	income	NOUN
ftr-391	423	46	tax	tax	NOUN
ftr-391	423	47	treaty	treaty	NOUN
ftr-391	423	48	network	network	NOUN
ftr-391	423	49	to	to	PART
ftr-391	423	50	accommodate	accommodate	VERB
ftr-391	423	51	the	the	DET
ftr-391	423	52	new	new	ADJ
ftr-391	423	53	eu	eu	PROPN
ftr-391	423	54	tax	tax	NOUN
ftr-391	423	55	method	method	NOUN
ftr-391	423	56	would	would	AUX
ftr-391	423	57	be	be	AUX
ftr-391	423	58	a	a	DET
ftr-391	423	59	formidable	formidable	ADJ
ftr-391	423	60	task	task	NOUN
ftr-391	423	61	.	.	PUNCT
ftr-391	424	1	creating	create	VERB
ftr-391	424	2	identical	identical	ADJ
ftr-391	424	3	bilateral	bilateral	ADJ
ftr-391	424	4	treaties	treaty	NOUN
ftr-391	424	5	among	among	ADP
ftr-391	424	6	the	the	DET
ftr-391	424	7	27	27	NUM
ftr-391	424	8	eu	eu	PROPN
ftr-391	424	9	member	member	NOUN
ftr-391	424	10	states	state	NOUN
ftr-391	424	11	and	and	CCONJ
ftr-391	424	12	between	between	ADP
ftr-391	424	13	the	the	DET
ftr-391	424	14	u.s	u.s	PROPN
ftr-391	424	15	.	.	PROPN
ftr-391	424	16	and	and	CCONJ
ftr-391	424	17	the	the	DET
ftr-391	424	18	27	27	NUM
ftr-391	424	19	member	member	NOUN
ftr-391	424	20	states	state	NOUN
ftr-391	424	21	would	would	AUX
ftr-391	424	22	require	require	VERB
ftr-391	424	23	368	368	NUM
ftr-391	424	24	identical	identical	ADJ
ftr-391	424	25	treaties	treaty	NOUN
ftr-391	424	26	.	.	PUNCT
ftr-391	425	1	to	to	PART
ftr-391	425	2	accommodate	accommodate	VERB
ftr-391	425	3	the	the	DET
ftr-391	425	4	new	new	ADJ
ftr-391	425	5	common	common	ADJ
ftr-391	425	6	rules	rule	NOUN
ftr-391	425	7	in	in	ADP
ftr-391	425	8	the	the	DET
ftr-391	425	9	eu	eu	PROPN
ftr-391	425	10	member	member	NOUN
ftr-391	425	11	states	state	NOUN
ftr-391	425	12	,	,	PUNCT
ftr-391	425	13	the	the	DET
ftr-391	425	14	eu	eu	PROPN
ftr-391	425	15	may	may	AUX
ftr-391	425	16	wish	wish	VERB
ftr-391	425	17	to	to	PART
ftr-391	425	18	negotiate	negotiate	VERB
ftr-391	425	19	a	a	DET
ftr-391	425	20	multilateral	multilateral	ADJ
ftr-391	425	21	tax	tax	NOUN
ftr-391	425	22	treaty	treaty	NOUN
ftr-391	425	23	with	with	ADP
ftr-391	425	24	non	non	ADJ
ftr-391	425	25	-	-	ADJ
ftr-391	425	26	eu	eu	ADJ
ftr-391	425	27	countries	country	NOUN
ftr-391	425	28	.	.	PUNCT
ftr-391	426	1	a	a	DET
ftr-391	426	2	common	common	ADJ
ftr-391	426	3	tax	tax	NOUN
ftr-391	426	4	treaty	treaty	NOUN
ftr-391	426	5	between	between	ADP
ftr-391	426	6	the	the	DET
ftr-391	426	7	eu	eu	PROPN
ftr-391	426	8	and	and	CCONJ
ftr-391	426	9	third	third	ADJ
ftr-391	426	10	countries	country	NOUN
ftr-391	426	11	would	would	AUX
ftr-391	426	12	help	help	VERB
ftr-391	426	13	bring	bring	VERB
ftr-391	426	14	about	about	ADP
ftr-391	426	15	common	common	ADJ
ftr-391	426	16	approaches	approach	NOUN
ftr-391	426	17	to	to	ADP
ftr-391	426	18	elimination	elimination	NOUN
ftr-391	426	19	of	of	ADP
ftr-391	426	20	double	double	ADJ
ftr-391	426	21	tax	tax	NOUN
ftr-391	426	22	and	and	CCONJ
ftr-391	426	23	prevention	prevention	NOUN
ftr-391	426	24	of	of	ADP
ftr-391	426	25	tax	tax	NOUN
ftr-391	426	26	evasion	evasion	NOUN
ftr-391	426	27	/	/	SYM
ftr-391	426	28	avoidance.47	avoidance.47	NOUN
ftr-391	426	29	despite	despite	SCONJ
ftr-391	426	30	its	its	PRON
ftr-391	426	31	advantages	advantage	NOUN
ftr-391	426	32	,	,	PUNCT
ftr-391	426	33	moving	move	VERB
ftr-391	426	34	to	to	ADP
ftr-391	426	35	a	a	DET
ftr-391	426	36	territorial	territorial	NOUN
ftr-391	426	37	or	or	CCONJ
ftr-391	426	38	a	a	DET
ftr-391	426	39	worldwide	worldwide	ADJ
ftr-391	426	40	system	system	NOUN
ftr-391	426	41	with	with	ADP
ftr-391	426	42	exemption	exemption	NOUN
ftr-391	426	43	system	system	NOUN
ftr-391	426	44	introduces	introduce	VERB
ftr-391	426	45	its	its	PRON
ftr-391	426	46	own	own	ADJ
ftr-391	426	47	difficulties	difficulty	NOUN
ftr-391	426	48	.	.	PUNCT
ftr-391	427	1	exempting	exempt	VERB
ftr-391	427	2	foreignsource	foreignsource	NOUN
ftr-391	427	3	income	income	NOUN
ftr-391	427	4	from	from	ADP
ftr-391	427	5	home	home	NOUN
ftr-391	427	6	taxation	taxation	NOUN
ftr-391	427	7	places	place	VERB
ftr-391	427	8	additional	additional	ADJ
ftr-391	427	9	pressure	pressure	NOUN
ftr-391	427	10	on	on	ADP
ftr-391	427	11	anti	anti	ADJ
ftr-391	427	12	-	-	ADJ
ftr-391	427	13	abuse	abuse	ADJ
ftr-391	427	14	rules	rule	NOUN
ftr-391	427	15	designed	design	VERB
ftr-391	427	16	to	to	PART
ftr-391	427	17	prevent	prevent	VERB
ftr-391	427	18	inappropriate	inappropriate	ADJ
ftr-391	427	19	income	income	NOUN
ftr-391	427	20	shifting	shift	VERB
ftr-391	427	21	to	to	ADP
ftr-391	427	22	tax	tax	NOUN
ftr-391	427	23	-	-	PUNCT
ftr-391	427	24	favored	favor	VERB
ftr-391	427	25	locations	location	NOUN
ftr-391	427	26	.	.	PUNCT
ftr-391	428	1	in	in	ADP
ftr-391	428	2	addition	addition	NOUN
ftr-391	428	3	,	,	PUNCT
ftr-391	428	4	since	since	SCONJ
ftr-391	428	5	active	active	ADJ
ftr-391	428	6	foreign	foreign	ADJ
ftr-391	428	7	income	income	NOUN
ftr-391	428	8	is	be	AUX
ftr-391	428	9	permanently	permanently	ADV
ftr-391	428	10	exempt	exempt	ADJ
ftr-391	428	11	from	from	ADP
ftr-391	428	12	tax	tax	NOUN
ftr-391	428	13	under	under	ADP
ftr-391	428	14	a	a	DET
ftr-391	428	15	territorial	territorial	ADJ
ftr-391	428	16	system	system	NOUN
ftr-391	428	17	rather	rather	ADV
ftr-391	428	18	than	than	ADP
ftr-391	428	19	just	just	ADV
ftr-391	428	20	benefiting	benefit	VERB
ftr-391	428	21	from	from	ADP
ftr-391	428	22	deferral	deferral	ADJ
ftr-391	428	23	,	,	PUNCT
ftr-391	428	24	transfer	transfer	NOUN
ftr-391	428	25	pricing	pricing	NOUN
ftr-391	428	26	becomes	become	VERB
ftr-391	428	27	very	very	ADV
ftr-391	428	28	important	important	ADJ
ftr-391	428	29	under	under	ADP
ftr-391	428	30	a	a	DET
ftr-391	428	31	territorial	territorial	ADJ
ftr-391	428	32	system	system	NOUN
ftr-391	428	33	.	.	PUNCT
ftr-391	429	1	to	to	PART
ftr-391	429	2	address	address	VERB
ftr-391	429	3	these	these	DET
ftr-391	429	4	pressures	pressure	NOUN
ftr-391	429	5	,	,	PUNCT
ftr-391	429	6	systems	system	NOUN
ftr-391	429	7	that	that	PRON
ftr-391	429	8	exempt	exempt	VERB
ftr-391	429	9	foreign	foreign	ADJ
ftr-391	429	10	-	-	PUNCT
ftr-391	429	11	source	source	NOUN
ftr-391	429	12	income	income	NOUN
ftr-391	429	13	provide	provide	VERB
ftr-391	429	14	the	the	DET
ftr-391	429	15	exemption	exemption	NOUN
ftr-391	429	16	only	only	ADV
ftr-391	429	17	to	to	ADP
ftr-391	429	18	active	active	ADJ
ftr-391	429	19	foreign	foreign	ADJ
ftr-391	429	20	income	income	NOUN
ftr-391	429	21	and	and	CCONJ
ftr-391	429	22	subject	subject	VERB
ftr-391	429	23	passive	passive	ADJ
ftr-391	429	24	foreign	foreign	ADJ
ftr-391	429	25	income	income	NOUN
ftr-391	429	26	to	to	ADP
ftr-391	429	27	current	current	ADJ
ftr-391	429	28	taxation	taxation	NOUN
ftr-391	429	29	.	.	PUNCT
ftr-391	430	1	46	46	NUM
ftr-391	430	2	.	.	PUNCT
ftr-391	431	1	for	for	ADP
ftr-391	431	2	an	an	DET
ftr-391	431	3	analysis	analysis	NOUN
ftr-391	431	4	of	of	ADP
ftr-391	431	5	some	some	PRON
ftr-391	431	6	of	of	ADP
ftr-391	431	7	these	these	DET
ftr-391	431	8	issues	issue	NOUN
ftr-391	431	9	,	,	PUNCT
ftr-391	431	10	see	see	VERB
ftr-391	431	11	lawrence	lawrence	PROPN
ftr-391	431	12	lokken	lokken	PROPN
ftr-391	431	13	,	,	PUNCT
ftr-391	431	14	territorial	territorial	ADJ
ftr-391	431	15	taxation	taxation	NOUN
ftr-391	431	16	:	:	PUNCT
ftr-391	431	17	why	why	SCONJ
ftr-391	431	18	some	some	DET
ftr-391	431	19	u.s	u.s	PROPN
ftr-391	431	20	.	.	PROPN
ftr-391	431	21	multinationals	multinational	NOUN
ftr-391	431	22	may	may	AUX
ftr-391	431	23	be	be	AUX
ftr-391	431	24	less	less	ADJ
ftr-391	431	25	than	than	ADP
ftr-391	431	26	enthusiastic	enthusiastic	ADJ
ftr-391	431	27	about	about	ADP
ftr-391	431	28	the	the	DET
ftr-391	431	29	idea	idea	NOUN
ftr-391	431	30	(	(	PUNCT
ftr-391	431	31	and	and	CCONJ
ftr-391	431	32	some	some	DET
ftr-391	431	33	ideas	idea	NOUN
ftr-391	431	34	they	they	PRON
ftr-391	431	35	really	really	ADV
ftr-391	431	36	dislike	dislike	VERB
ftr-391	431	37	)	)	PUNCT
ftr-391	431	38	,	,	PUNCT
ftr-391	431	39	59	59	NUM
ftr-391	431	40	smu	smu	NOUN
ftr-391	431	41	rev	rev	VERB
ftr-391	431	42	.	.	PROPN
ftr-391	431	43	751	751	NUM
ftr-391	431	44	(	(	PUNCT
ftr-391	431	45	2006	2006	NUM
ftr-391	431	46	)	)	PUNCT
ftr-391	431	47	.	.	PUNCT
ftr-391	432	1	lokken	lokken	PROPN
ftr-391	432	2	's	's	PART
ftr-391	432	3	basic	basic	ADJ
ftr-391	432	4	point	point	NOUN
ftr-391	432	5	is	be	AUX
ftr-391	432	6	that	that	SCONJ
ftr-391	432	7	u.s	u.s	PROPN
ftr-391	432	8	.	.	PROPN
ftr-391	432	9	multinational	multinational	ADJ
ftr-391	432	10	companies	company	NOUN
ftr-391	432	11	are	be	AUX
ftr-391	432	12	able	able	ADJ
ftr-391	432	13	to	to	PART
ftr-391	432	14	obtain	obtain	VERB
ftr-391	432	15	greater	great	ADJ
ftr-391	432	16	tax	tax	NOUN
ftr-391	432	17	savings	saving	NOUN
ftr-391	432	18	under	under	ADP
ftr-391	432	19	the	the	DET
ftr-391	432	20	current	current	ADJ
ftr-391	432	21	system	system	NOUN
ftr-391	432	22	than	than	ADP
ftr-391	432	23	under	under	ADP
ftr-391	432	24	an	an	DET
ftr-391	432	25	exemption	exemption	NOUN
ftr-391	432	26	system	system	NOUN
ftr-391	432	27	.	.	PUNCT
ftr-391	433	1	47	47	NUM
ftr-391	433	2	.	.	PUNCT
ftr-391	434	1	the	the	DET
ftr-391	434	2	european	european	PROPN
ftr-391	434	3	business	business	PROPN
ftr-391	434	4	initiative	initiative	NOUN
ftr-391	434	5	on	on	ADP
ftr-391	434	6	taxation	taxation	NOUN
ftr-391	434	7	(	(	PUNCT
ftr-391	434	8	ebit	ebit	NOUN
ftr-391	434	9	)	)	PUNCT
ftr-391	434	10	encourages	encourage	VERB
ftr-391	434	11	work	work	NOUN
ftr-391	434	12	on	on	ADP
ftr-391	434	13	a	a	DET
ftr-391	434	14	european	european	ADJ
ftr-391	434	15	model	model	NOUN
ftr-391	434	16	treaty	treaty	NOUN
ftr-391	434	17	in	in	ADP
ftr-391	434	18	the	the	DET
ftr-391	434	19	oecd	oecd	PROPN
ftr-391	434	20	framework	framework	NOUN
ftr-391	434	21	.	.	PUNCT
ftr-391	435	1	see	see	VERB
ftr-391	435	2	eurpean	eurpean	ADJ
ftr-391	435	3	business	business	PROPN
ftr-391	435	4	initiative	initiative	NOUN
ftr-391	435	5	on	on	ADP
ftr-391	435	6	taxation	taxation	NOUN
ftr-391	435	7	,	,	PUNCT
ftr-391	435	8	ebit	ebit	PROPN
ftr-391	435	9	contribution	contribution	NOUN
ftr-391	435	10	to	to	ADP
ftr-391	435	11	the	the	DET
ftr-391	435	12	commission	commission	NOUN
ftr-391	435	13	on	on	ADP
ftr-391	435	14	the	the	DET
ftr-391	435	15	ccctb	ccctb	NOUN
ftr-391	435	16	,	,	PUNCT
ftr-391	435	17	nov	nov	PROPN
ftr-391	435	18	.	.	PROPN
ftr-391	435	19	2006	2006	NUM
ftr-391	435	20	.	.	PUNCT
ftr-391	436	1	if	if	SCONJ
ftr-391	436	2	income	income	NOUN
ftr-391	436	3	earned	earn	VERB
ftr-391	436	4	outside	outside	ADP
ftr-391	436	5	of	of	ADP
ftr-391	436	6	the	the	DET
ftr-391	436	7	water	water	NOUN
ftr-391	436	8	's	's	PART
ftr-391	436	9	edge	edge	NOUN
ftr-391	436	10	is	be	AUX
ftr-391	436	11	exempt	exempt	ADJ
ftr-391	436	12	from	from	ADP
ftr-391	436	13	tax	tax	NOUN
ftr-391	436	14	,	,	PUNCT
ftr-391	436	15	then	then	ADV
ftr-391	436	16	the	the	DET
ftr-391	436	17	expenses	expense	NOUN
ftr-391	436	18	associated	associate	VERB
ftr-391	436	19	with	with	ADP
ftr-391	436	20	that	that	DET
ftr-391	436	21	exempt	exempt	ADJ
ftr-391	436	22	income	income	NOUN
ftr-391	436	23	should	should	AUX
ftr-391	436	24	also	also	ADV
ftr-391	436	25	be	be	AUX
ftr-391	436	26	treated	treat	VERB
ftr-391	436	27	as	as	ADP
ftr-391	436	28	outside	outside	ADP
ftr-391	436	29	of	of	ADP
ftr-391	436	30	the	the	DET
ftr-391	436	31	water	water	NOUN
ftr-391	436	32	's	's	PART
ftr-391	436	33	edge	edge	NOUN
ftr-391	436	34	and	and	CCONJ
ftr-391	436	35	thus	thus	ADV
ftr-391	436	36	non	non	ADJ
ftr-391	436	37	-	-	ADJ
ftr-391	436	38	deductible	deductible	ADJ
ftr-391	436	39	.	.	PUNCT
ftr-391	437	1	it	it	PRON
ftr-391	437	2	would	would	AUX
ftr-391	437	3	be	be	AUX
ftr-391	437	4	necessary	necessary	ADJ
ftr-391	437	5	to	to	PART
ftr-391	437	6	create	create	VERB
ftr-391	437	7	reasonable	reasonable	ADJ
ftr-391	437	8	rules	rule	NOUN
ftr-391	437	9	so	so	SCONJ
ftr-391	437	10	that	that	SCONJ
ftr-391	437	11	domestic	domestic	ADJ
ftr-391	437	12	expenses	expense	NOUN
ftr-391	437	13	incurred	incur	VERB
ftr-391	437	14	to	to	PART
ftr-391	437	15	generate	generate	VERB
ftr-391	437	16	exempt	exempt	ADJ
ftr-391	437	17	foreign	foreign	ADJ
ftr-391	437	18	income	income	NOUN
ftr-391	437	19	would	would	AUX
ftr-391	437	20	not	not	PART
ftr-391	437	21	be	be	AUX
ftr-391	437	22	deductible	deductible	ADJ
ftr-391	437	23	against	against	ADP
ftr-391	437	24	domestic	domestic	ADJ
ftr-391	437	25	income	income	NOUN
ftr-391	437	26	.	.	PUNCT
ftr-391	438	1	if	if	SCONJ
ftr-391	438	2	the	the	DET
ftr-391	438	3	home	home	NOUN
ftr-391	438	4	country	country	NOUN
ftr-391	438	5	exempts	exempt	VERB
ftr-391	438	6	foreign	foreign	ADJ
ftr-391	438	7	source	source	NOUN
ftr-391	438	8	dividends	dividend	NOUN
ftr-391	438	9	from	from	ADP
ftr-391	438	10	tax	tax	NOUN
ftr-391	438	11	,	,	PUNCT
ftr-391	438	12	then	then	ADV
ftr-391	438	13	to	to	PART
ftr-391	438	14	avoid	avoid	VERB
ftr-391	438	15	allowing	allow	VERB
ftr-391	438	16	a	a	DET
ftr-391	438	17	tax	tax	NOUN
ftr-391	438	18	deduction	deduction	NOUN
ftr-391	438	19	for	for	ADP
ftr-391	438	20	exempt	exempt	ADJ
ftr-391	438	21	income	income	NOUN
ftr-391	438	22	,	,	PUNCT
ftr-391	438	23	expenses	expense	NOUN
ftr-391	438	24	incurred	incur	VERB
ftr-391	438	25	in	in	ADP
ftr-391	438	26	earning	earn	VERB
ftr-391	438	27	the	the	DET
ftr-391	438	28	income	income	NOUN
ftr-391	438	29	should	should	AUX
ftr-391	438	30	be	be	AUX
ftr-391	438	31	allocated	allocate	VERB
ftr-391	438	32	to	to	ADP
ftr-391	438	33	that	that	DET
ftr-391	438	34	income	income	NOUN
ftr-391	438	35	.	.	PUNCT
ftr-391	439	1	companies	company	NOUN
ftr-391	439	2	should	should	AUX
ftr-391	439	3	not	not	PART
ftr-391	439	4	be	be	AUX
ftr-391	439	5	allowed	allow	VERB
ftr-391	439	6	to	to	PART
ftr-391	439	7	deduct	deduct	VERB
ftr-391	439	8	the	the	DET
ftr-391	439	9	interest	interest	NOUN
ftr-391	439	10	expense	expense	NOUN
ftr-391	439	11	on	on	ADP
ftr-391	439	12	debt	debt	NOUN
ftr-391	439	13	used	use	VERB
ftr-391	439	14	to	to	PART
ftr-391	439	15	finance	finance	VERB
ftr-391	439	16	investments	investment	NOUN
ftr-391	439	17	in	in	ADP
ftr-391	439	18	operations	operation	NOUN
ftr-391	439	19	outside	outside	ADP
ftr-391	439	20	of	of	ADP
ftr-391	439	21	the	the	DET
ftr-391	439	22	water	water	NOUN
ftr-391	439	23	's	's	PART
ftr-391	439	24	edge	edge	NOUN
ftr-391	439	25	.	.	PUNCT
ftr-391	440	1	2	2	X
ftr-391	440	2	.	.	X
ftr-391	440	3	water	water	NOUN
ftr-391	440	4	's	's	PART
ftr-391	440	5	edge	edge	NOUN
ftr-391	440	6	limitation	limitation	NOUN
ftr-391	440	7	to	to	ADP
ftr-391	440	8	the	the	DET
ftr-391	440	9	eu	eu	PROPN
ftr-391	440	10	consolidated	consolidate	VERB
ftr-391	440	11	tax	tax	NOUN
ftr-391	440	12	base	base	NOUN
ftr-391	440	13	the	the	DET
ftr-391	440	14	commission	commission	NOUN
ftr-391	440	15	's	's	PART
ftr-391	440	16	plan	plan	NOUN
ftr-391	440	17	to	to	PART
ftr-391	440	18	limit	limit	VERB
ftr-391	440	19	the	the	DET
ftr-391	440	20	ccctb	ccctb	NOUN
ftr-391	440	21	to	to	ADP
ftr-391	440	22	the	the	DET
ftr-391	440	23	water	water	NOUN
ftr-391	440	24	's	's	PART
ftr-391	440	25	edge	edge	NOUN
ftr-391	440	26	boundaries	boundary	NOUN
ftr-391	440	27	of	of	ADP
ftr-391	440	28	the	the	DET
ftr-391	440	29	eu	eu	PROPN
ftr-391	440	30	raise	raise	VERB
ftr-391	440	31	two	two	NUM
ftr-391	440	32	key	key	ADJ
ftr-391	440	33	issues	issue	NOUN
ftr-391	440	34	.	.	PUNCT
ftr-391	441	1	first	first	ADV
ftr-391	441	2	,	,	PUNCT
ftr-391	441	3	which	which	PRON
ftr-391	441	4	entities	entity	NOUN
ftr-391	441	5	will	will	AUX
ftr-391	441	6	be	be	AUX
ftr-391	441	7	included	include	VERB
ftr-391	441	8	in	in	ADP
ftr-391	441	9	the	the	DET
ftr-391	441	10	water	water	NOUN
ftr-391	441	11	's	's	PART
ftr-391	441	12	edge	edge	NOUN
ftr-391	441	13	group	group	NOUN
ftr-391	441	14	?	?	PUNCT
ftr-391	442	1	second	second	ADJ
ftr-391	442	2	,	,	PUNCT
ftr-391	442	3	what	what	DET
ftr-391	442	4	income	income	NOUN
ftr-391	442	5	will	will	AUX
ftr-391	442	6	be	be	AUX
ftr-391	442	7	included	include	VERB
ftr-391	442	8	within	within	ADP
ftr-391	442	9	the	the	DET
ftr-391	442	10	water	water	NOUN
ftr-391	442	11	's	's	PART
ftr-391	442	12	edge	edge	NOUN
ftr-391	442	13	?	?	PUNCT
ftr-391	443	1	the	the	DET
ftr-391	443	2	practices	practice	NOUN
ftr-391	443	3	in	in	ADP
ftr-391	443	4	the	the	DET
ftr-391	443	5	u.s	u.s	PROPN
ftr-391	443	6	.	.	PROPN
ftr-391	443	7	states	state	NOUN
ftr-391	443	8	that	that	PRON
ftr-391	443	9	limit	limit	VERB
ftr-391	443	10	their	their	PRON
ftr-391	443	11	corporate	corporate	ADJ
ftr-391	443	12	income	income	NOUN
ftr-391	443	13	tax	tax	NOUN
ftr-391	443	14	to	to	ADP
ftr-391	443	15	the	the	DET
ftr-391	443	16	water	water	NOUN
ftr-391	443	17	's	's	PART
ftr-391	443	18	edge	edge	NOUN
ftr-391	443	19	provide	provide	VERB
ftr-391	443	20	several	several	ADJ
ftr-391	443	21	approaches	approach	NOUN
ftr-391	443	22	to	to	ADP
ftr-391	443	23	these	these	DET
ftr-391	443	24	questions	question	NOUN
ftr-391	443	25	.	.	PUNCT
ftr-391	444	1	in	in	ADP
ftr-391	444	2	general	general	ADJ
ftr-391	444	3	,	,	PUNCT
ftr-391	444	4	states	state	NOUN
ftr-391	444	5	that	that	PRON
ftr-391	444	6	allow	allow	VERB
ftr-391	444	7	water	water	NOUN
ftr-391	444	8	's	's	PART
ftr-391	444	9	edge	edge	NOUN
ftr-391	444	10	taxation	taxation	NOUN
ftr-391	444	11	include	include	VERB
ftr-391	444	12	only	only	ADV
ftr-391	444	13	the	the	DET
ftr-391	444	14	income	income	NOUN
ftr-391	444	15	and	and	CCONJ
ftr-391	444	16	apportionment	apportionment	ADJ
ftr-391	444	17	factors	factor	NOUN
ftr-391	444	18	of	of	ADP
ftr-391	444	19	members	member	NOUN
ftr-391	444	20	included	include	VERB
ftr-391	444	21	in	in	ADP
ftr-391	444	22	the	the	DET
ftr-391	444	23	water	water	NOUN
ftr-391	444	24	's	's	PART
ftr-391	444	25	edge	edge	NOUN
ftr-391	444	26	in	in	ADP
ftr-391	444	27	the	the	DET
ftr-391	444	28	tax	tax	NOUN
ftr-391	444	29	calculation	calculation	NOUN
ftr-391	444	30	.	.	PUNCT
ftr-391	445	1	california	california	PROPN
ftr-391	445	2	gives	give	VERB
ftr-391	445	3	corporations	corporation	NOUN
ftr-391	445	4	the	the	DET
ftr-391	445	5	option	option	NOUN
ftr-391	445	6	to	to	PART
ftr-391	445	7	elect	elect	VERB
ftr-391	445	8	to	to	PART
ftr-391	445	9	compute	compute	VERB
ftr-391	445	10	income	income	NOUN
ftr-391	445	11	attributable	attributable	ADJ
ftr-391	445	12	to	to	ADP
ftr-391	445	13	california	california	PROPN
ftr-391	445	14	sources	source	NOUN
ftr-391	445	15	on	on	ADP
ftr-391	445	16	the	the	DET
ftr-391	445	17	basis	basis	NOUN
ftr-391	445	18	of	of	ADP
ftr-391	445	19	a	a	DET
ftr-391	445	20	"	"	PUNCT
ftr-391	445	21	water	water	NOUN
ftr-391	445	22	's	's	PART
ftr-391	445	23	edge	edge	NOUN
ftr-391	445	24	combined	combine	VERB
ftr-391	445	25	report	report	NOUN
ftr-391	445	26	.	.	PUNCT
ftr-391	445	27	"	"	PUNCT
ftr-391	446	1	making	make	VERB
ftr-391	446	2	this	this	DET
ftr-391	446	3	election	election	NOUN
ftr-391	446	4	allows	allow	VERB
ftr-391	446	5	the	the	DET
ftr-391	446	6	corporation	corporation	NOUN
ftr-391	446	7	to	to	PART
ftr-391	446	8	exclude	exclude	VERB
ftr-391	446	9	foreign	foreign	ADJ
ftr-391	446	10	affiliates	affiliate	NOUN
ftr-391	446	11	from	from	ADP
ftr-391	446	12	the	the	DET
ftr-391	446	13	combined	combined	ADJ
ftr-391	446	14	report	report	NOUN
ftr-391	446	15	.	.	PUNCT
ftr-391	447	1	foreign	foreign	ADJ
ftr-391	447	2	corporations	corporation	NOUN
ftr-391	447	3	are	be	AUX
ftr-391	447	4	included	include	VERB
ftr-391	447	5	in	in	ADP
ftr-391	447	6	the	the	DET
ftr-391	447	7	combined	combine	VERB
ftr-391	447	8	report	report	NOUN
ftr-391	447	9	only	only	ADV
ftr-391	447	10	to	to	ADP
ftr-391	447	11	the	the	DET
ftr-391	447	12	extent	extent	NOUN
ftr-391	447	13	of	of	ADP
ftr-391	447	14	their	their	PRON
ftr-391	447	15	u.s.-source	u.s.-source	ADJ
ftr-391	447	16	income	income	NOUN
ftr-391	447	17	and	and	CCONJ
ftr-391	447	18	apportionment	apportionment	ADJ
ftr-391	447	19	factors	factor	NOUN
ftr-391	447	20	.	.	PUNCT
ftr-391	448	1	the	the	DET
ftr-391	448	2	election	election	NOUN
ftr-391	448	3	,	,	PUNCT
ftr-391	448	4	which	which	PRON
ftr-391	448	5	is	be	AUX
ftr-391	448	6	binding	bind	VERB
ftr-391	448	7	for	for	ADP
ftr-391	448	8	seven	seven	NUM
ftr-391	448	9	years	year	NOUN
ftr-391	448	10	,	,	PUNCT
ftr-391	448	11	does	do	AUX
ftr-391	448	12	not	not	PART
ftr-391	448	13	change	change	VERB
ftr-391	448	14	the	the	DET
ftr-391	448	15	unitary	unitary	ADJ
ftr-391	448	16	concept	concept	NOUN
ftr-391	448	17	,	,	PUNCT
ftr-391	448	18	but	but	CCONJ
ftr-391	448	19	only	only	ADV
ftr-391	448	20	limits	limit	VERB
ftr-391	448	21	the	the	DET
ftr-391	448	22	unitary	unitary	ADJ
ftr-391	448	23	entities	entity	NOUN
ftr-391	448	24	included	include	VERB
ftr-391	448	25	in	in	ADP
ftr-391	448	26	the	the	DET
ftr-391	448	27	combined	combine	VERB
ftr-391	448	28	report.48	report.48	PROPN
ftr-391	448	29	california	california	PROPN
ftr-391	448	30	provides	provide	VERB
ftr-391	448	31	a	a	DET
ftr-391	448	32	list	list	NOUN
ftr-391	448	33	of	of	ADP
ftr-391	448	34	criteria	criterion	NOUN
ftr-391	448	35	for	for	ADP
ftr-391	448	36	determining	determine	VERB
ftr-391	448	37	whether	whether	SCONJ
ftr-391	448	38	an	an	DET
ftr-391	448	39	entity	entity	NOUN
ftr-391	448	40	should	should	AUX
ftr-391	448	41	be	be	AUX
ftr-391	448	42	included	include	VERB
ftr-391	448	43	in	in	ADP
ftr-391	448	44	the	the	DET
ftr-391	448	45	combined	combined	ADJ
ftr-391	448	46	report	report	NOUN
ftr-391	448	47	.	.	PUNCT
ftr-391	449	1	if	if	SCONJ
ftr-391	449	2	the	the	DET
ftr-391	449	3	entity	entity	NOUN
ftr-391	449	4	meets	meet	VERB
ftr-391	449	5	any	any	DET
ftr-391	449	6	one	one	NUM
ftr-391	449	7	of	of	ADP
ftr-391	449	8	the	the	DET
ftr-391	449	9	criteria	criterion	NOUN
ftr-391	449	10	and	and	CCONJ
ftr-391	449	11	is	be	AUX
ftr-391	449	12	unitary	unitary	ADJ
ftr-391	449	13	,	,	PUNCT
ftr-391	449	14	then	then	ADV
ftr-391	449	15	it	it	PRON
ftr-391	449	16	must	must	AUX
ftr-391	449	17	be	be	AUX
ftr-391	449	18	included	include	VERB
ftr-391	449	19	in	in	ADP
ftr-391	449	20	the	the	DET
ftr-391	449	21	combined	combined	ADJ
ftr-391	449	22	report	report	NOUN
ftr-391	449	23	.	.	PUNCT
ftr-391	450	1	the	the	DET
ftr-391	450	2	california	california	PROPN
ftr-391	450	3	water	water	NOUN
ftr-391	450	4	's	's	PART
ftr-391	450	5	edge	edge	NOUN
ftr-391	450	6	group	group	NOUN
ftr-391	450	7	generally	generally	ADV
ftr-391	450	8	includes	include	VERB
ftr-391	450	9	:	:	PUNCT
ftr-391	450	10	1	1	NUM
ftr-391	450	11	.	.	X
ftr-391	451	1	any	any	DET
ftr-391	451	2	corporation	corporation	NOUN
ftr-391	451	3	,	,	PUNCT
ftr-391	451	4	regardless	regardless	ADV
ftr-391	451	5	of	of	ADP
ftr-391	451	6	where	where	SCONJ
ftr-391	451	7	it	it	PRON
ftr-391	451	8	is	be	AUX
ftr-391	451	9	incorporated	incorporate	VERB
ftr-391	451	10	,	,	PUNCT
ftr-391	451	11	if	if	SCONJ
ftr-391	451	12	the	the	DET
ftr-391	451	13	average	average	NOUN
ftr-391	451	14	of	of	ADP
ftr-391	451	15	its	its	PRON
ftr-391	451	16	property	property	NOUN
ftr-391	451	17	,	,	PUNCT
ftr-391	451	18	payroll	payroll	NOUN
ftr-391	451	19	,	,	PUNCT
ftr-391	451	20	and	and	CCONJ
ftr-391	451	21	sales	sale	NOUN
ftr-391	451	22	factors	factor	NOUN
ftr-391	451	23	in	in	ADP
ftr-391	451	24	the	the	DET
ftr-391	451	25	united	united	PROPN
ftr-391	451	26	states	states	PROPN
ftr-391	451	27	is	be	AUX
ftr-391	451	28	20	20	NUM
ftr-391	451	29	%	%	NOUN
ftr-391	451	30	or	or	CCONJ
ftr-391	451	31	more	more	ADJ
ftr-391	451	32	;	;	PUNCT
ftr-391	451	33	2	2	X
ftr-391	451	34	.	.	X
ftr-391	451	35	any	any	DET
ftr-391	451	36	controlled	control	VERB
ftr-391	451	37	foreign	foreign	ADJ
ftr-391	451	38	corporation	corporation	NOUN
ftr-391	451	39	(	(	PUNCT
ftr-391	451	40	cfc	cfc	PROPN
ftr-391	451	41	)	)	PUNCT
ftr-391	451	42	as	as	SCONJ
ftr-391	451	43	defined	define	VERB
ftr-391	451	44	in	in	ADP
ftr-391	451	45	irc	irc	PROPN
ftr-391	451	46	section	section	NOUN
ftr-391	451	47	957	957	NUM
ftr-391	451	48	that	that	PRON
ftr-391	451	49	has	have	VERB
ftr-391	451	50	subpart	subpart	PROPN
ftr-391	451	51	f	f	PROPN
ftr-391	451	52	income	income	NOUN
ftr-391	451	53	as	as	SCONJ
ftr-391	451	54	defined	define	VERB
ftr-391	451	55	in	in	ADP
ftr-391	451	56	irc	irc	PROPN
ftr-391	451	57	section	section	NOUN
ftr-391	451	58	952	952	NUM
ftr-391	451	59	;	;	PUNCT
ftr-391	451	60	3	3	X
ftr-391	451	61	.	.	X
ftr-391	451	62	any	any	DET
ftr-391	451	63	other	other	ADJ
ftr-391	451	64	corporation	corporation	NOUN
ftr-391	451	65	with	with	ADP
ftr-391	451	66	less	less	ADJ
ftr-391	451	67	than	than	ADP
ftr-391	451	68	20	20	NUM
ftr-391	451	69	%	%	NOUN
ftr-391	451	70	of	of	ADP
ftr-391	451	71	its	its	PRON
ftr-391	451	72	property	property	NOUN
ftr-391	451	73	,	,	PUNCT
ftr-391	451	74	payroll	payroll	NOUN
ftr-391	451	75	,	,	PUNCT
ftr-391	451	76	or	or	CCONJ
ftr-391	451	77	48	48	NUM
ftr-391	451	78	.	.	PUNCT
ftr-391	452	1	see	see	VERB
ftr-391	452	2	cal	cal	PROPN
ftr-391	452	3	.	.	PUNCT
ftr-391	453	1	rev	rev	PROPN
ftr-391	453	2	.	.	PROPN
ftr-391	454	1	and	and	CCONJ
ftr-391	454	2	tax	tax	NOUN
ftr-391	454	3	.	.	PUNCT
ftr-391	455	1	code	code	PROPN
ftr-391	455	2	§	§	PROPN
ftr-391	455	3	25110	25110	NUM
ftr-391	455	4	.	.	PUNCT
ftr-391	456	1	see	see	VERB
ftr-391	456	2	also	also	ADV
ftr-391	456	3	state	state	NOUN
ftr-391	456	4	of	of	ADP
ftr-391	456	5	california	california	PROPN
ftr-391	456	6	,	,	PUNCT
ftr-391	456	7	franchise	franchise	NOUN
ftr-391	456	8	tax	tax	NOUN
ftr-391	456	9	board	board	NOUN
ftr-391	456	10	,	,	PUNCT
ftr-391	456	11	2001	2001	NUM
ftr-391	456	12	guidelines	guideline	NOUN
ftr-391	456	13	for	for	ADP
ftr-391	456	14	corporations	corporation	NOUN
ftr-391	456	15	filing	file	VERB
ftr-391	456	16	a	a	DET
ftr-391	456	17	combined	combine	VERB
ftr-391	456	18	report	report	NOUN
ftr-391	456	19	,	,	PUNCT
ftr-391	456	20	ftb	ftb	PROPN
ftr-391	456	21	pub	pub	NOUN
ftr-391	456	22	.	.	PUNCT
ftr-391	457	1	1061	1061	NUM
ftr-391	457	2	.	.	PUNCT
ftr-391	458	1	florida	florida	PROPN
ftr-391	458	2	tax	tax	PROPN
ftr-391	458	3	review	review	NOUN
ftr-391	459	1	[	[	X
ftr-391	459	2	vol	vol	NOUN
ftr-391	459	3	.	.	NOUN
ftr-391	459	4	8:7	8:7	NUM
ftr-391	459	5	2007	2007	NUM
ftr-391	459	6	]	]	PUNCT
ftr-391	459	7	practical	practical	ADJ
ftr-391	459	8	aspects	aspect	NOUN
ftr-391	459	9	of	of	ADP
ftr-391	459	10	implementing	implement	VERB
ftr-391	459	11	formulary	formulary	ADJ
ftr-391	459	12	apportionment	apportionment	NOUN
ftr-391	459	13	655	655	NUM
ftr-391	459	14	sales	sale	NOUN
ftr-391	459	15	in	in	ADP
ftr-391	459	16	the	the	DET
ftr-391	459	17	u.s	u.s	PROPN
ftr-391	459	18	.	.	PROPN
ftr-391	459	19	but	but	CCONJ
ftr-391	459	20	only	only	ADV
ftr-391	459	21	to	to	ADP
ftr-391	459	22	the	the	DET
ftr-391	459	23	extent	extent	NOUN
ftr-391	459	24	of	of	ADP
ftr-391	459	25	their	their	PRON
ftr-391	459	26	u.s	u.s	PROPN
ftr-391	459	27	.	.	PROPN
ftr-391	459	28	located	locate	VERB
ftr-391	459	29	income	income	NOUN
ftr-391	459	30	and	and	CCONJ
ftr-391	459	31	factors	factor	NOUN
ftr-391	459	32	.	.	PUNCT
ftr-391	460	1	u.s	u.s	PROPN
ftr-391	460	2	.	.	PROPN
ftr-391	460	3	located	locate	VERB
ftr-391	460	4	income	income	NOUN
ftr-391	460	5	includes	include	VERB
ftr-391	460	6	both	both	PRON
ftr-391	460	7	of	of	ADP
ftr-391	460	8	the	the	DET
ftr-391	460	9	following	following	NOUN
ftr-391	460	10	:	:	PUNCT
ftr-391	460	11	(	(	PUNCT
ftr-391	460	12	a	a	X
ftr-391	460	13	)	)	PUNCT
ftr-391	460	14	income	income	NOUN
ftr-391	460	15	that	that	PRON
ftr-391	460	16	is	be	AUX
ftr-391	460	17	effectively	effectively	ADV
ftr-391	460	18	connected	connect	VERB
ftr-391	460	19	income	income	NOUN
ftr-391	460	20	(	(	PUNCT
ftr-391	460	21	eci	eci	PROPN
ftr-391	460	22	)	)	PUNCT
ftr-391	460	23	with	with	ADP
ftr-391	460	24	a	a	DET
ftr-391	460	25	u.s	u.s	PROPN
ftr-391	460	26	.	.	PROPN
ftr-391	460	27	trade	trade	NOUN
ftr-391	460	28	or	or	CCONJ
ftr-391	460	29	business	business	NOUN
ftr-391	460	30	,	,	PUNCT
ftr-391	460	31	or	or	CCONJ
ftr-391	460	32	is	be	AUX
ftr-391	460	33	treated	treat	VERB
ftr-391	460	34	as	as	ADP
ftr-391	460	35	effectively	effectively	ADV
ftr-391	460	36	connected	connect	VERB
ftr-391	460	37	under	under	ADP
ftr-391	460	38	provisions	provision	NOUN
ftr-391	460	39	of	of	ADP
ftr-391	460	40	the	the	DET
ftr-391	460	41	internal	internal	ADJ
ftr-391	460	42	revenue	revenue	NOUN
ftr-391	460	43	code	code	NOUN
ftr-391	460	44	.	.	PUNCT
ftr-391	461	1	(	(	PUNCT
ftr-391	461	2	b	b	X
ftr-391	461	3	)	)	PUNCT
ftr-391	461	4	u.s	u.s	PROPN
ftr-391	461	5	.	.	PROPN
ftr-391	461	6	source	source	NOUN
ftr-391	461	7	income	income	NOUN
ftr-391	461	8	that	that	PRON
ftr-391	461	9	is	be	AUX
ftr-391	461	10	business	business	NOUN
ftr-391	461	11	income	income	NOUN
ftr-391	461	12	as	as	SCONJ
ftr-391	461	13	described	describe	VERB
ftr-391	461	14	under	under	ADP
ftr-391	461	15	the	the	DET
ftr-391	461	16	state	state	NOUN
ftr-391	461	17	tax	tax	NOUN
ftr-391	461	18	code	code	NOUN
ftr-391	461	19	.	.	PUNCT
ftr-391	462	1	california	california	PROPN
ftr-391	462	2	includes	include	VERB
ftr-391	462	3	the	the	DET
ftr-391	462	4	income	income	NOUN
ftr-391	462	5	of	of	ADP
ftr-391	462	6	cfcs	cfc	NOUN
ftr-391	462	7	that	that	PRON
ftr-391	462	8	have	have	VERB
ftr-391	462	9	subpart	subpart	NOUN
ftr-391	462	10	f	f	PROPN
ftr-391	462	11	income	income	NOUN
ftr-391	462	12	according	accord	VERB
ftr-391	462	13	to	to	ADP
ftr-391	462	14	the	the	DET
ftr-391	462	15	ratio	ratio	NOUN
ftr-391	462	16	of	of	ADP
ftr-391	462	17	the	the	DET
ftr-391	462	18	entity	entity	NOUN
ftr-391	462	19	's	's	PART
ftr-391	462	20	subpart	subpart	NOUN
ftr-391	462	21	f	f	PROPN
ftr-391	462	22	income	income	NOUN
ftr-391	462	23	for	for	ADP
ftr-391	462	24	the	the	DET
ftr-391	462	25	year	year	NOUN
ftr-391	462	26	to	to	ADP
ftr-391	462	27	its	its	PRON
ftr-391	462	28	current	current	ADJ
ftr-391	462	29	year	year	NOUN
ftr-391	462	30	earnings	earning	NOUN
ftr-391	462	31	and	and	CCONJ
ftr-391	462	32	profits	profit	NOUN
ftr-391	462	33	(	(	PUNCT
ftr-391	462	34	e&p	e&p	PROPN
ftr-391	462	35	)	)	PUNCT
ftr-391	462	36	.	.	PUNCT
ftr-391	463	1	if	if	SCONJ
ftr-391	463	2	current	current	ADJ
ftr-391	463	3	year	year	NOUN
ftr-391	463	4	e&p	e&p	PROPN
ftr-391	463	5	is	be	AUX
ftr-391	463	6	zero	zero	NUM
ftr-391	463	7	or	or	CCONJ
ftr-391	463	8	less	less	ADJ
ftr-391	463	9	,	,	PUNCT
ftr-391	463	10	none	none	NOUN
ftr-391	463	11	of	of	ADP
ftr-391	463	12	the	the	DET
ftr-391	463	13	income	income	NOUN
ftr-391	463	14	and	and	CCONJ
ftr-391	463	15	factors	factor	NOUN
ftr-391	463	16	of	of	ADP
ftr-391	463	17	the	the	DET
ftr-391	463	18	entity	entity	NOUN
ftr-391	463	19	is	be	AUX
ftr-391	463	20	included	include	VERB
ftr-391	463	21	in	in	ADP
ftr-391	463	22	the	the	DET
ftr-391	463	23	combined	combined	ADJ
ftr-391	463	24	report	report	NOUN
ftr-391	463	25	.	.	PUNCT
ftr-391	464	1	like	like	ADP
ftr-391	464	2	other	other	ADJ
ftr-391	464	3	states	state	NOUN
ftr-391	464	4	,	,	PUNCT
ftr-391	464	5	california	california	PROPN
ftr-391	464	6	includes	include	VERB
ftr-391	464	7	so	so	ADV
ftr-391	464	8	-	-	PUNCT
ftr-391	464	9	called	call	VERB
ftr-391	464	10	80/20	80/20	NUM
ftr-391	464	11	corporations	corporation	NOUN
ftr-391	464	12	within	within	ADP
ftr-391	464	13	the	the	DET
ftr-391	464	14	water	water	NOUN
ftr-391	464	15	's	's	PART
ftr-391	464	16	edge	edge	NOUN
ftr-391	464	17	only	only	ADV
ftr-391	464	18	to	to	ADP
ftr-391	464	19	the	the	DET
ftr-391	464	20	extent	extent	NOUN
ftr-391	464	21	of	of	ADP
ftr-391	464	22	their	their	PRON
ftr-391	464	23	u.s	u.s	PROPN
ftr-391	464	24	.	.	PROPN
ftr-391	464	25	located	locate	VERB
ftr-391	464	26	income	income	NOUN
ftr-391	464	27	and	and	CCONJ
ftr-391	464	28	factors	factor	NOUN
ftr-391	464	29	.	.	PUNCT
ftr-391	465	1	california	california	PROPN
ftr-391	465	2	includes	include	VERB
ftr-391	465	3	income	income	NOUN
ftr-391	465	4	that	that	PRON
ftr-391	465	5	is	be	AUX
ftr-391	465	6	effectively	effectively	ADV
ftr-391	465	7	connected	connect	VERB
ftr-391	465	8	income	income	NOUN
ftr-391	465	9	(	(	PUNCT
ftr-391	465	10	eci	eci	PROPN
ftr-391	465	11	)	)	PUNCT
ftr-391	465	12	with	with	ADP
ftr-391	465	13	a	a	DET
ftr-391	465	14	u.s	u.s	PROPN
ftr-391	465	15	.	.	PROPN
ftr-391	465	16	trade	trade	NOUN
ftr-391	465	17	or	or	CCONJ
ftr-391	465	18	business	business	NOUN
ftr-391	465	19	and	and	CCONJ
ftr-391	465	20	does	do	AUX
ftr-391	465	21	not	not	PART
ftr-391	465	22	provide	provide	VERB
ftr-391	465	23	the	the	DET
ftr-391	465	24	immunity	immunity	NOUN
ftr-391	465	25	of	of	ADP
ftr-391	465	26	federal	federal	ADJ
ftr-391	465	27	income	income	NOUN
ftr-391	465	28	tax	tax	NOUN
ftr-391	465	29	treaties	treaty	NOUN
ftr-391	465	30	concerning	concern	VERB
ftr-391	465	31	this	this	DET
ftr-391	465	32	income	income	NOUN
ftr-391	465	33	.	.	PUNCT
ftr-391	466	1	california	california	PROPN
ftr-391	466	2	also	also	ADV
ftr-391	466	3	includes	include	VERB
ftr-391	466	4	u.s	u.s	PROPN
ftr-391	466	5	.	.	PROPN
ftr-391	466	6	source	source	NOUN
ftr-391	466	7	income	income	NOUN
ftr-391	466	8	that	that	PRON
ftr-391	466	9	the	the	DET
ftr-391	466	10	state	state	NOUN
ftr-391	466	11	considers	consider	VERB
ftr-391	466	12	business	business	NOUN
ftr-391	466	13	income	income	NOUN
ftr-391	466	14	regardless	regardless	ADV
ftr-391	466	15	of	of	ADP
ftr-391	466	16	whether	whether	SCONJ
ftr-391	466	17	the	the	DET
ftr-391	466	18	federal	federal	ADJ
ftr-391	466	19	government	government	NOUN
ftr-391	466	20	considers	consider	VERB
ftr-391	466	21	that	that	SCONJ
ftr-391	466	22	income	income	NOUN
ftr-391	466	23	to	to	PART
ftr-391	466	24	be	be	AUX
ftr-391	466	25	eci	eci	PROPN
ftr-391	466	26	.	.	PUNCT
ftr-391	467	1	california	california	PROPN
ftr-391	467	2	does	do	AUX
ftr-391	467	3	not	not	PART
ftr-391	467	4	allow	allow	VERB
ftr-391	467	5	deductions	deduction	NOUN
ftr-391	467	6	for	for	ADP
ftr-391	467	7	expenses	expense	NOUN
ftr-391	467	8	that	that	PRON
ftr-391	467	9	are	be	AUX
ftr-391	467	10	allocable	allocable	ADJ
ftr-391	467	11	to	to	PART
ftr-391	467	12	income	income	VERB
ftr-391	467	13	that	that	PRON
ftr-391	467	14	is	be	AUX
ftr-391	467	15	not	not	PART
ftr-391	467	16	included	include	VERB
ftr-391	467	17	in	in	ADP
ftr-391	467	18	the	the	DET
ftr-391	467	19	tax	tax	NOUN
ftr-391	467	20	base	base	NOUN
ftr-391	467	21	.	.	PUNCT
ftr-391	468	1	interest	interest	NOUN
ftr-391	468	2	expense	expense	NOUN
ftr-391	468	3	attributable	attributable	ADJ
ftr-391	468	4	to	to	ADP
ftr-391	468	5	foreign	foreign	ADJ
ftr-391	468	6	investment	investment	NOUN
ftr-391	468	7	equals	equal	VERB
ftr-391	468	8	the	the	DET
ftr-391	468	9	amount	amount	NOUN
ftr-391	468	10	of	of	ADP
ftr-391	468	11	interest	interest	NOUN
ftr-391	468	12	expense	expense	NOUN
ftr-391	468	13	that	that	PRON
ftr-391	468	14	is	be	AUX
ftr-391	468	15	specifically	specifically	ADV
ftr-391	468	16	assigned	assign	VERB
ftr-391	468	17	to	to	ADP
ftr-391	468	18	foreign	foreign	ADJ
ftr-391	468	19	investment	investment	NOUN
ftr-391	468	20	plus	plus	CCONJ
ftr-391	468	21	the	the	DET
ftr-391	468	22	amount	amount	NOUN
ftr-391	468	23	of	of	ADP
ftr-391	468	24	unassigned	unassigned	ADJ
ftr-391	468	25	interest	interest	NOUN
ftr-391	468	26	expense	expense	NOUN
ftr-391	468	27	that	that	PRON
ftr-391	468	28	is	be	AUX
ftr-391	468	29	allocated	allocate	VERB
ftr-391	468	30	to	to	ADP
ftr-391	468	31	foreign	foreign	ADJ
ftr-391	468	32	investment	investment	NOUN
ftr-391	468	33	.	.	PUNCT
ftr-391	469	1	unassigned	unassigned	ADJ
ftr-391	469	2	interest	interest	NOUN
ftr-391	469	3	expense	expense	NOUN
ftr-391	469	4	is	be	AUX
ftr-391	469	5	allocated	allocate	VERB
ftr-391	469	6	by	by	ADP
ftr-391	469	7	formula	formula	NOUN
ftr-391	469	8	.	.	PUNCT
ftr-391	470	1	in	in	ADP
ftr-391	470	2	new	new	PROPN
ftr-391	470	3	hampshire	hampshire	PROPN
ftr-391	470	4	,	,	PUNCT
ftr-391	470	5	a	a	DET
ftr-391	470	6	water	water	NOUN
ftr-391	470	7	's	's	PART
ftr-391	470	8	edge	edge	NOUN
ftr-391	470	9	combined	combine	VERB
ftr-391	470	10	group	group	NOUN
ftr-391	470	11	is	be	AUX
ftr-391	470	12	a	a	DET
ftr-391	470	13	group	group	NOUN
ftr-391	470	14	of	of	ADP
ftr-391	470	15	business	business	NOUN
ftr-391	470	16	organizations	organization	NOUN
ftr-391	470	17	operating	operate	VERB
ftr-391	470	18	as	as	ADP
ftr-391	470	19	a	a	DET
ftr-391	470	20	unitary	unitary	ADJ
ftr-391	470	21	business	business	NOUN
ftr-391	470	22	,	,	PUNCT
ftr-391	470	23	except	except	SCONJ
ftr-391	470	24	for	for	ADP
ftr-391	470	25	overseas	overseas	ADJ
ftr-391	470	26	business	business	NOUN
ftr-391	470	27	organizations	organization	NOUN
ftr-391	470	28	,	,	PUNCT
ftr-391	470	29	which	which	PRON
ftr-391	470	30	are	be	AUX
ftr-391	470	31	those	those	PRON
ftr-391	470	32	with	with	ADP
ftr-391	470	33	80	80	NUM
ftr-391	470	34	%	%	NOUN
ftr-391	470	35	or	or	CCONJ
ftr-391	470	36	more	more	ADJ
ftr-391	470	37	of	of	ADP
ftr-391	470	38	their	their	PRON
ftr-391	470	39	average	average	ADJ
ftr-391	470	40	payroll	payroll	NOUN
ftr-391	470	41	and	and	CCONJ
ftr-391	470	42	property	property	NOUN
ftr-391	470	43	assignable	assignable	ADJ
ftr-391	470	44	to	to	ADP
ftr-391	470	45	a	a	DET
ftr-391	470	46	jurisdiction	jurisdiction	NOUN
ftr-391	470	47	outside	outside	ADP
ftr-391	470	48	the	the	DET
ftr-391	470	49	fifty	fifty	NUM
ftr-391	470	50	states	state	NOUN
ftr-391	470	51	and	and	CCONJ
ftr-391	470	52	the	the	DET
ftr-391	470	53	district	district	NOUN
ftr-391	470	54	of	of	ADP
ftr-391	470	55	columbia	columbia	PROPN
ftr-391	470	56	.	.	PUNCT
ftr-391	471	1	generally	generally	ADV
ftr-391	471	2	,	,	PUNCT
ftr-391	471	3	an	an	DET
ftr-391	471	4	overseas	overseas	ADJ
ftr-391	471	5	business	business	NOUN
ftr-391	471	6	organization	organization	NOUN
ftr-391	471	7	is	be	AUX
ftr-391	471	8	not	not	PART
ftr-391	471	9	included	include	VERB
ftr-391	471	10	in	in	ADP
ftr-391	471	11	the	the	DET
ftr-391	471	12	water	water	NOUN
ftr-391	471	13	's	's	PART
ftr-391	471	14	edge	edge	NOUN
ftr-391	471	15	group	group	NOUN
ftr-391	471	16	if	if	SCONJ
ftr-391	471	17	the	the	DET
ftr-391	471	18	group	group	NOUN
ftr-391	471	19	can	can	AUX
ftr-391	471	20	certify	certify	VERB
ftr-391	471	21	that	that	SCONJ
ftr-391	471	22	transactions	transaction	NOUN
ftr-391	471	23	conducted	conduct	VERB
ftr-391	471	24	between	between	ADP
ftr-391	471	25	the	the	DET
ftr-391	471	26	overseas	overseas	ADJ
ftr-391	471	27	business	business	NOUN
ftr-391	471	28	and	and	CCONJ
ftr-391	471	29	members	member	NOUN
ftr-391	471	30	of	of	ADP
ftr-391	471	31	a	a	DET
ftr-391	471	32	water	water	NOUN
ftr-391	471	33	's	's	PART
ftr-391	471	34	edge	edge	NOUN
ftr-391	471	35	group	group	NOUN
ftr-391	471	36	are	be	AUX
ftr-391	471	37	similar	similar	ADJ
ftr-391	471	38	to	to	ADP
ftr-391	471	39	transactions	transaction	NOUN
ftr-391	471	40	conducted	conduct	VERB
ftr-391	471	41	between	between	ADP
ftr-391	471	42	other	other	ADJ
ftr-391	471	43	businesses	business	NOUN
ftr-391	471	44	owned	own	VERB
ftr-391	471	45	by	by	ADP
ftr-391	471	46	the	the	DET
ftr-391	471	47	overseas	overseas	ADJ
ftr-391	471	48	business	business	NOUN
ftr-391	471	49	and	and	CCONJ
ftr-391	471	50	any	any	DET
ftr-391	471	51	other	other	ADJ
ftr-391	471	52	member	member	NOUN
ftr-391	471	53	of	of	ADP
ftr-391	471	54	the	the	DET
ftr-391	471	55	water	water	NOUN
ftr-391	471	56	's	's	PART
ftr-391	471	57	edge	edge	NOUN
ftr-391	471	58	group	group	NOUN
ftr-391	471	59	and	and	CCONJ
ftr-391	471	60	if	if	SCONJ
ftr-391	471	61	the	the	DET
ftr-391	471	62	overseas	overseas	ADJ
ftr-391	471	63	business	business	NOUN
ftr-391	471	64	agrees	agree	VERB
ftr-391	471	65	to	to	PART
ftr-391	471	66	report	report	VERB
ftr-391	471	67	any	any	DET
ftr-391	471	68	adjustments	adjustment	NOUN
ftr-391	471	69	made	make	VERB
ftr-391	471	70	by	by	ADP
ftr-391	471	71	the	the	DET
ftr-391	471	72	irs	irs	PROPN
ftr-391	471	73	regarding	regard	VERB
ftr-391	471	74	transactions	transaction	NOUN
ftr-391	471	75	between	between	ADP
ftr-391	471	76	related	related	ADJ
ftr-391	471	77	business	business	NOUN
ftr-391	471	78	organizations	organization	NOUN
ftr-391	471	79	that	that	PRON
ftr-391	471	80	bear	bear	VERB
ftr-391	471	81	on	on	ADP
ftr-391	471	82	the	the	DET
ftr-391	471	83	comparability	comparability	NOUN
ftr-391	471	84	of	of	ADP
ftr-391	471	85	transactions	transaction	NOUN
ftr-391	471	86	between	between	ADP
ftr-391	471	87	the	the	DET
ftr-391	471	88	members	member	NOUN
ftr-391	471	89	.	.	PUNCT
ftr-391	472	1	"	"	PUNCT
ftr-391	472	2	'	'	PUNCT
ftr-391	472	3	in	in	ADP
ftr-391	472	4	illinois	illinois	PROPN
ftr-391	472	5	,	,	PUNCT
ftr-391	472	6	an	an	DET
ftr-391	472	7	entity	entity	NOUN
ftr-391	472	8	is	be	AUX
ftr-391	472	9	excluded	exclude	VERB
ftr-391	472	10	from	from	ADP
ftr-391	472	11	the	the	DET
ftr-391	472	12	unitary	unitary	ADJ
ftr-391	472	13	group	group	NOUN
ftr-391	472	14	if	if	SCONJ
ftr-391	472	15	its	its	PRON
ftr-391	472	16	business	business	NOUN
ftr-391	472	17	activity	activity	NOUN
ftr-391	472	18	outside	outside	ADP
ftr-391	472	19	the	the	DET
ftr-391	472	20	united	united	PROPN
ftr-391	472	21	states	states	PROPN
ftr-391	472	22	equals	equal	VERB
ftr-391	472	23	80	80	NUM
ftr-391	472	24	%	%	NOUN
ftr-391	472	25	or	or	CCONJ
ftr-391	472	26	more	more	ADJ
ftr-391	472	27	of	of	ADP
ftr-391	472	28	its	its	PRON
ftr-391	472	29	total	total	ADJ
ftr-391	472	30	business	business	NOUN
ftr-391	472	31	activity	activity	NOUN
ftr-391	472	32	.	.	PUNCT
ftr-391	472	33	"	"	PUNCT
ftr-391	473	1	the	the	DET
ftr-391	473	2	vermont	vermont	PROPN
ftr-391	473	3	corporate	corporate	ADJ
ftr-391	473	4	income	income	NOUN
ftr-391	473	5	tax	tax	NOUN
ftr-391	473	6	is	be	AUX
ftr-391	473	7	a	a	DET
ftr-391	473	8	water	water	NOUN
ftr-391	473	9	's	's	PART
ftr-391	473	10	edge	edge	NOUN
ftr-391	473	11	unitary	unitary	ADJ
ftr-391	473	12	tax	tax	NOUN
ftr-391	473	13	because	because	SCONJ
ftr-391	473	14	an	an	DET
ftr-391	473	15	"	"	PUNCT
ftr-391	473	16	affiliated	affiliated	ADJ
ftr-391	473	17	group	group	NOUN
ftr-391	473	18	"	"	PUNCT
ftr-391	473	19	excludes	exclude	VERB
ftr-391	473	20	overseas	overseas	ADJ
ftr-391	473	21	business	business	NOUN
ftr-391	473	22	organizations	organization	NOUN
ftr-391	473	23	.	.	PUNCT
ftr-391	474	1	an	an	DET
ftr-391	474	2	"	"	PUNCT
ftr-391	474	3	overseas	overseas	ADJ
ftr-391	474	4	business	business	NOUN
ftr-391	474	5	organization	organization	NOUN
ftr-391	474	6	"	"	PUNCT
ftr-391	474	7	means	mean	VERB
ftr-391	474	8	an	an	DET
ftr-391	474	9	organization	organization	NOUN
ftr-391	474	10	that	that	PRON
ftr-391	474	11	ordinarily	ordinarily	ADV
ftr-391	474	12	has	have	VERB
ftr-391	474	13	80	80	NUM
ftr-391	474	14	%	%	NOUN
ftr-391	474	15	49	49	NUM
ftr-391	474	16	.	.	PUNCT
ftr-391	475	1	n.h	n.h	AUX
ftr-391	475	2	.	.	PROPN
ftr-391	475	3	rev	rev	PROPN
ftr-391	475	4	.	.	PROPN
ftr-391	475	5	stat	stat	PROPN
ftr-391	475	6	.	.	PUNCT
ftr-391	476	1	ann	ann	PROPN
ftr-391	476	2	.	.	PUNCT
ftr-391	477	1	§	§	PROPN
ftr-391	477	2	77	77	NUM
ftr-391	477	3	-	-	PUNCT
ftr-391	477	4	a	a	DET
ftr-391	477	5	:	:	PUNCT
ftr-391	477	6	1	1	NUM
ftr-391	477	7	xv	xv	PROPN
ftr-391	477	8	,	,	PUNCT
ftr-391	477	9	xix	xix	X
ftr-391	477	10	(	(	PUNCT
ftr-391	477	11	2007	2007	NUM
ftr-391	477	12	)	)	PUNCT
ftr-391	477	13	.	.	PUNCT
ftr-391	478	1	50	50	NUM
ftr-391	478	2	.	.	X
ftr-391	478	3	ill	ill	PROPN
ftr-391	478	4	.	.	PUNCT
ftr-391	478	5	comp	comp	PROPN
ftr-391	478	6	.	.	PUNCT
ftr-391	479	1	stat	stat	PROPN
ftr-391	479	2	.	.	PUNCT
ftr-391	480	1	15/1501(a)(27	15/1501(a)(27	NUM
ftr-391	480	2	)	)	PUNCT
ftr-391	480	3	(	(	PUNCT
ftr-391	480	4	2007	2007	NUM
ftr-391	480	5	)	)	PUNCT
ftr-391	480	6	.	.	PUNCT
ftr-391	481	1	or	or	CCONJ
ftr-391	481	2	more	more	ADJ
ftr-391	481	3	of	of	ADP
ftr-391	481	4	its	its	PRON
ftr-391	481	5	payroll	payroll	NOUN
ftr-391	481	6	and	and	CCONJ
ftr-391	481	7	property	property	NOUN
ftr-391	481	8	outside	outside	ADP
ftr-391	481	9	the	the	DET
ftr-391	481	10	fifty	fifty	NUM
ftr-391	481	11	states	state	NOUN
ftr-391	481	12	and	and	CCONJ
ftr-391	481	13	the	the	DET
ftr-391	481	14	district	district	NOUN
ftr-391	481	15	of	of	ADP
ftr-391	481	16	columbia.5	columbia.5	PROPN
ftr-391	481	17	iii	iii	PROPN
ftr-391	481	18	.	.	PUNCT
ftr-391	482	1	economic	economic	ADJ
ftr-391	482	2	impacts	impact	NOUN
ftr-391	482	3	of	of	ADP
ftr-391	482	4	formulary	formulary	ADJ
ftr-391	482	5	apportionment	apportionment	NOUN
ftr-391	482	6	in	in	ADP
ftr-391	482	7	the	the	DET
ftr-391	482	8	european	european	PROPN
ftr-391	482	9	union	union	PROPN
ftr-391	482	10	a.	a.	NOUN
ftr-391	482	11	potential	potential	PROPN
ftr-391	482	12	impact	impact	NOUN
ftr-391	482	13	offormulary	offormulary	ADJ
ftr-391	482	14	apportionment	apportionment	NOUN
ftr-391	482	15	on	on	ADP
ftr-391	482	16	individual	individual	ADJ
ftr-391	482	17	member	member	NOUN
ftr-391	482	18	states	state	VERB
ftr-391	482	19	the	the	DET
ftr-391	482	20	eu	eu	PROPN
ftr-391	482	21	member	member	PROPN
ftr-391	482	22	states	state	NOUN
ftr-391	482	23	are	be	AUX
ftr-391	482	24	keenly	keenly	ADV
ftr-391	482	25	interested	interested	ADJ
ftr-391	482	26	in	in	ADP
ftr-391	482	27	how	how	SCONJ
ftr-391	482	28	their	their	PRON
ftr-391	482	29	revenues	revenue	NOUN
ftr-391	482	30	might	might	AUX
ftr-391	482	31	be	be	AUX
ftr-391	482	32	affected	affect	VERB
ftr-391	482	33	in	in	ADP
ftr-391	482	34	moving	move	VERB
ftr-391	482	35	to	to	ADP
ftr-391	482	36	formulary	formulary	ADJ
ftr-391	482	37	apportionment	apportionment	NOUN
ftr-391	482	38	,	,	PUNCT
ftr-391	482	39	and	and	CCONJ
ftr-391	482	40	the	the	DET
ftr-391	482	41	eu	eu	PROPN
ftr-391	482	42	commission	commission	PROPN
ftr-391	482	43	is	be	AUX
ftr-391	482	44	keen	keen	ADJ
ftr-391	482	45	to	to	PART
ftr-391	482	46	provide	provide	VERB
ftr-391	482	47	this	this	DET
ftr-391	482	48	information	information	NOUN
ftr-391	482	49	.	.	PUNCT
ftr-391	483	1	absent	absent	ADJ
ftr-391	483	2	any	any	DET
ftr-391	483	3	tax	tax	NOUN
ftr-391	483	4	data	datum	NOUN
ftr-391	483	5	and	and	CCONJ
ftr-391	483	6	a	a	DET
ftr-391	483	7	concrete	concrete	ADJ
ftr-391	483	8	proposal	proposal	NOUN
ftr-391	483	9	,	,	PUNCT
ftr-391	483	10	it	it	PRON
ftr-391	483	11	is	be	AUX
ftr-391	483	12	impossible	impossible	ADJ
ftr-391	483	13	to	to	PART
ftr-391	483	14	make	make	VERB
ftr-391	483	15	an	an	DET
ftr-391	483	16	accurate	accurate	ADJ
ftr-391	483	17	prediction	prediction	NOUN
ftr-391	483	18	.	.	PUNCT
ftr-391	484	1	however	however	ADV
ftr-391	484	2	,	,	PUNCT
ftr-391	484	3	it	it	PRON
ftr-391	484	4	is	be	AUX
ftr-391	484	5	possible	possible	ADJ
ftr-391	484	6	to	to	PART
ftr-391	484	7	construct	construct	VERB
ftr-391	484	8	some	some	DET
ftr-391	484	9	potential	potential	ADJ
ftr-391	484	10	outcomes	outcome	NOUN
ftr-391	484	11	.	.	PUNCT
ftr-391	485	1	1	1	X
ftr-391	485	2	.	.	X
ftr-391	485	3	u.s	u.s	PROPN
ftr-391	485	4	.	.	PROPN
ftr-391	485	5	multinational	multinational	ADJ
ftr-391	485	6	operations	operation	NOUN
ftr-391	485	7	in	in	ADP
ftr-391	485	8	europe	europe	PROPN
ftr-391	485	9	the	the	DET
ftr-391	485	10	distribution	distribution	NOUN
ftr-391	485	11	of	of	ADP
ftr-391	485	12	the	the	DET
ftr-391	485	13	operations	operation	NOUN
ftr-391	485	14	of	of	ADP
ftr-391	485	15	the	the	DET
ftr-391	485	16	affiliates	affiliate	NOUN
ftr-391	485	17	of	of	ADP
ftr-391	485	18	u.s	u.s	PROPN
ftr-391	485	19	.	.	PROPN
ftr-391	485	20	multinational	multinational	ADJ
ftr-391	485	21	corporations	corporation	NOUN
ftr-391	485	22	in	in	ADP
ftr-391	485	23	europe	europe	PROPN
ftr-391	485	24	provides	provide	VERB
ftr-391	485	25	one	one	NUM
ftr-391	485	26	illustration.52	illustration.52	NOUN
ftr-391	485	27	considering	consider	VERB
ftr-391	485	28	a	a	DET
ftr-391	485	29	purely	purely	ADV
ftr-391	485	30	static	static	ADJ
ftr-391	485	31	analysis	analysis	NOUN
ftr-391	485	32	,	,	PUNCT
ftr-391	485	33	countries	country	NOUN
ftr-391	485	34	that	that	PRON
ftr-391	485	35	have	have	VERB
ftr-391	485	36	a	a	DET
ftr-391	485	37	greater	great	ADJ
ftr-391	485	38	share	share	NOUN
ftr-391	485	39	of	of	ADP
ftr-391	485	40	net	net	ADJ
ftr-391	485	41	income	income	NOUN
ftr-391	485	42	than	than	ADP
ftr-391	485	43	of	of	ADP
ftr-391	485	44	operations	operation	NOUN
ftr-391	485	45	in	in	ADP
ftr-391	485	46	a	a	DET
ftr-391	485	47	location	location	NOUN
ftr-391	485	48	under	under	ADP
ftr-391	485	49	the	the	DET
ftr-391	485	50	current	current	ADJ
ftr-391	485	51	system	system	NOUN
ftr-391	485	52	would	would	AUX
ftr-391	485	53	report	report	VERB
ftr-391	485	54	lower	low	ADJ
ftr-391	485	55	net	net	ADJ
ftr-391	485	56	income	income	NOUN
ftr-391	485	57	to	to	ADP
ftr-391	485	58	that	that	DET
ftr-391	485	59	location	location	NOUN
ftr-391	485	60	under	under	ADP
ftr-391	485	61	apportionment	apportionment	NOUN
ftr-391	485	62	than	than	ADP
ftr-391	485	63	under	under	ADP
ftr-391	485	64	separate	separate	ADJ
ftr-391	485	65	accounting	accounting	NOUN
ftr-391	485	66	,	,	PUNCT
ftr-391	485	67	and	and	CCONJ
ftr-391	485	68	vice	vice	ADV
ftr-391	485	69	versa	versa	ADV
ftr-391	485	70	.	.	PUNCT
ftr-391	486	1	u.s	u.s	PROPN
ftr-391	486	2	.	.	PROPN
ftr-391	486	3	multinational	multinational	ADJ
ftr-391	486	4	activity	activity	NOUN
ftr-391	486	5	is	be	AUX
ftr-391	486	6	relatively	relatively	ADV
ftr-391	486	7	low	low	ADJ
ftr-391	486	8	in	in	ADP
ftr-391	486	9	the	the	DET
ftr-391	486	10	new	new	ADJ
ftr-391	486	11	member	member	NOUN
ftr-391	486	12	states	state	NOUN
ftr-391	486	13	.	.	PUNCT
ftr-391	487	1	poland	poland	PROPN
ftr-391	487	2	,	,	PUNCT
ftr-391	487	3	the	the	DET
ftr-391	487	4	largest	large	ADJ
ftr-391	487	5	of	of	ADP
ftr-391	487	6	the	the	DET
ftr-391	487	7	new	new	ADJ
ftr-391	487	8	member	member	NOUN
ftr-391	487	9	states	state	NOUN
ftr-391	487	10	,	,	PUNCT
ftr-391	487	11	has	have	VERB
ftr-391	487	12	an	an	DET
ftr-391	487	13	average	average	NOUN
ftr-391	487	14	of	of	ADP
ftr-391	487	15	just	just	ADV
ftr-391	487	16	1.2	1.2	NUM
ftr-391	487	17	%	%	NOUN
ftr-391	487	18	of	of	ADP
ftr-391	487	19	u.s	u.s	PROPN
ftr-391	487	20	.	.	PROPN
ftr-391	487	21	affiliate	affiliate	NOUN
ftr-391	487	22	activity	activity	NOUN
ftr-391	487	23	.	.	PUNCT
ftr-391	488	1	the	the	DET
ftr-391	488	2	newer	new	ADJ
ftr-391	488	3	member	member	NOUN
ftr-391	488	4	states	state	NOUN
ftr-391	488	5	tend	tend	VERB
ftr-391	488	6	to	to	PART
ftr-391	488	7	have	have	VERB
ftr-391	488	8	a	a	DET
ftr-391	488	9	relatively	relatively	ADV
ftr-391	488	10	larger	large	ADJ
ftr-391	488	11	share	share	NOUN
ftr-391	488	12	of	of	ADP
ftr-391	488	13	employees	employee	NOUN
ftr-391	488	14	than	than	ADP
ftr-391	488	15	of	of	ADP
ftr-391	488	16	compensation	compensation	NOUN
ftr-391	488	17	,	,	PUNCT
ftr-391	488	18	thus	thus	ADV
ftr-391	488	19	suggesting	suggest	VERB
ftr-391	488	20	their	their	PRON
ftr-391	488	21	interest	interest	NOUN
ftr-391	488	22	in	in	ADP
ftr-391	488	23	using	use	VERB
ftr-391	488	24	number	number	NOUN
ftr-391	488	25	of	of	ADP
ftr-391	488	26	employees	employee	NOUN
ftr-391	488	27	as	as	ADP
ftr-391	488	28	an	an	DET
ftr-391	488	29	apportionment	apportionment	ADJ
ftr-391	488	30	factor	factor	NOUN
ftr-391	488	31	instead	instead	ADV
ftr-391	488	32	of	of	ADP
ftr-391	488	33	employee	employee	NOUN
ftr-391	488	34	compensation	compensation	NOUN
ftr-391	488	35	.	.	PUNCT
ftr-391	489	1	2	2	X
ftr-391	489	2	.	.	X
ftr-391	489	3	financial	financial	ADJ
ftr-391	489	4	accounts	account	NOUN
ftr-391	489	5	from	from	ADP
ftr-391	489	6	a	a	DET
ftr-391	489	7	european	european	ADJ
ftr-391	489	8	company	company	NOUN
ftr-391	489	9	financial	financial	ADJ
ftr-391	489	10	accounts	account	NOUN
ftr-391	489	11	data	datum	NOUN
ftr-391	489	12	present	present	VERB
ftr-391	489	13	another	another	DET
ftr-391	489	14	view	view	NOUN
ftr-391	489	15	of	of	ADP
ftr-391	489	16	how	how	SCONJ
ftr-391	489	17	income	income	NOUN
ftr-391	489	18	may	may	AUX
ftr-391	489	19	be	be	AUX
ftr-391	489	20	distributed	distribute	VERB
ftr-391	489	21	under	under	ADP
ftr-391	489	22	formulary	formulary	ADJ
ftr-391	489	23	apportionment	apportionment	NOUN
ftr-391	489	24	.	.	PUNCT
ftr-391	490	1	to	to	PART
ftr-391	490	2	see	see	VERB
ftr-391	490	3	the	the	DET
ftr-391	490	4	possible	possible	ADJ
ftr-391	490	5	distributional	distributional	ADJ
ftr-391	490	6	effects	effect	NOUN
ftr-391	490	7	within	within	ADP
ftr-391	490	8	the	the	DET
ftr-391	490	9	eu	eu	PROPN
ftr-391	490	10	,	,	PUNCT
ftr-391	490	11	consider	consider	VERB
ftr-391	490	12	the	the	DET
ftr-391	490	13	merck	merck	PROPN
ftr-391	490	14	group	group	NOUN
ftr-391	490	15	,	,	PUNCT
ftr-391	490	16	which	which	PRON
ftr-391	490	17	is	be	AUX
ftr-391	490	18	headquartered	headquarter	VERB
ftr-391	490	19	in	in	ADP
ftr-391	490	20	germany	germany	PROPN
ftr-391	490	21	and	and	CCONJ
ftr-391	490	22	has	have	VERB
ftr-391	490	23	171	171	NUM
ftr-391	490	24	companies	company	NOUN
ftr-391	490	25	in	in	ADP
ftr-391	490	26	52	52	NUM
ftr-391	490	27	countries	country	NOUN
ftr-391	490	28	and	and	CCONJ
ftr-391	490	29	61	61	NUM
ftr-391	490	30	production	production	NOUN
ftr-391	490	31	sites	site	NOUN
ftr-391	490	32	in	in	ADP
ftr-391	490	33	28	28	NUM
ftr-391	490	34	countries	country	NOUN
ftr-391	490	35	.	.	PUNCT
ftr-391	491	1	its	its	PRON
ftr-391	491	2	annual	annual	ADJ
ftr-391	491	3	report	report	NOUN
ftr-391	491	4	provides	provide	VERB
ftr-391	491	5	details	detail	NOUN
ftr-391	491	6	for	for	ADP
ftr-391	491	7	selected	select	VERB
ftr-391	491	8	countries	country	NOUN
ftr-391	491	9	,	,	PUNCT
ftr-391	491	10	including	include	VERB
ftr-391	491	11	germany	germany	PROPN
ftr-391	491	12	and	and	CCONJ
ftr-391	491	13	france	france	PROPN
ftr-391	491	14	,	,	PUNCT
ftr-391	491	15	as	as	ADV
ftr-391	491	16	well	well	ADV
ftr-391	491	17	as	as	ADP
ftr-391	491	18	for	for	ADP
ftr-391	491	19	regions	region	NOUN
ftr-391	491	20	,	,	PUNCT
ftr-391	491	21	such	such	ADJ
ftr-391	491	22	as	as	ADP
ftr-391	491	23	europe	europe	PROPN
ftr-391	491	24	,	,	PUNCT
ftr-391	491	25	asia	asia	PROPN
ftr-391	491	26	,	,	PUNCT
ftr-391	491	27	and	and	CCONJ
ftr-391	491	28	north	north	PROPN
ftr-391	491	29	america	america	PROPN
ftr-391	491	30	.	.	PUNCT
ftr-391	492	1	table	table	NOUN
ftr-391	492	2	5	5	NUM
ftr-391	492	3	uses	use	VERB
ftr-391	492	4	these	these	DET
ftr-391	492	5	accounts	account	NOUN
ftr-391	492	6	to	to	PART
ftr-391	492	7	show	show	VERB
ftr-391	492	8	a	a	DET
ftr-391	492	9	rough	rough	ADJ
ftr-391	492	10	idea	idea	NOUN
ftr-391	492	11	of	of	ADP
ftr-391	492	12	the	the	DET
ftr-391	492	13	geographic	geographic	ADJ
ftr-391	492	14	distribution	distribution	NOUN
ftr-391	492	15	of	of	ADP
ftr-391	492	16	the	the	DET
ftr-391	492	17	company	company	NOUN
ftr-391	492	18	's	's	PART
ftr-391	492	19	group	group	NOUN
ftr-391	492	20	activity	activity	NOUN
ftr-391	492	21	.	.	PUNCT
ftr-391	493	1	51	51	NUM
ftr-391	493	2	.	.	PUNCT
ftr-391	493	3	vt	vt	PROPN
ftr-391	493	4	.	.	PROPN
ftr-391	493	5	stat	stat	PROPN
ftr-391	493	6	.	.	PUNCT
ftr-391	494	1	ann	ann	PROPN
ftr-391	494	2	.	.	PROPN
ftr-391	494	3	32	32	NUM
ftr-391	495	1	§	§	PROPN
ftr-391	495	2	5811(18)(c	5811(18)(c	NUM
ftr-391	495	3	)	)	PUNCT
ftr-391	495	4	;	;	PUNCT
ftr-391	495	5	vt	vt	PROPN
ftr-391	495	6	.	.	PROPN
ftr-391	495	7	stat	stat	PROPN
ftr-391	495	8	.	.	PUNCT
ftr-391	496	1	ann	ann	PROPN
ftr-391	496	2	.	.	PROPN
ftr-391	496	3	32	32	NUM
ftr-391	496	4	§	§	PROPN
ftr-391	496	5	5811(22	5811(22	NOUN
ftr-391	496	6	)	)	PUNCT
ftr-391	496	7	and	and	CCONJ
ftr-391	496	8	vt	vt	PROPN
ftr-391	496	9	.	.	PROPN
ftr-391	496	10	stat	stat	PROPN
ftr-391	496	11	.	.	PUNCT
ftr-391	497	1	ann	ann	PROPN
ftr-391	497	2	.	.	PROPN
ftr-391	497	3	32	32	NUM
ftr-391	498	1	§	§	PROPN
ftr-391	498	2	5811(24	5811(24	NUM
ftr-391	498	3	)	)	PUNCT
ftr-391	498	4	.	.	PUNCT
ftr-391	499	1	52	52	NUM
ftr-391	499	2	.	.	PUNCT
ftr-391	500	1	detailed	detailed	ADJ
ftr-391	500	2	data	datum	NOUN
ftr-391	500	3	are	be	AUX
ftr-391	500	4	not	not	PART
ftr-391	500	5	available	available	ADJ
ftr-391	500	6	for	for	ADP
ftr-391	500	7	the	the	DET
ftr-391	500	8	distribution	distribution	NOUN
ftr-391	500	9	of	of	ADP
ftr-391	500	10	the	the	DET
ftr-391	500	11	operations	operation	NOUN
ftr-391	500	12	of	of	ADP
ftr-391	500	13	eu	eu	PROPN
ftr-391	500	14	multinational	multinational	ADJ
ftr-391	500	15	companies	company	NOUN
ftr-391	500	16	across	across	ADP
ftr-391	500	17	the	the	DET
ftr-391	500	18	eu	eu	PROPN
ftr-391	500	19	twenty	twenty	NUM
ftr-391	500	20	-	-	PUNCT
ftr-391	500	21	seven	seven	NUM
ftr-391	500	22	member	member	NOUN
ftr-391	500	23	states	state	NOUN
ftr-391	500	24	.	.	PUNCT
ftr-391	501	1	florida	florida	PROPN
ftr-391	501	2	tax	tax	PROPN
ftr-391	501	3	review	review	NOUN
ftr-391	501	4	[	[	X
ftr-391	501	5	vol	vol	NOUN
ftr-391	501	6	8:7	8:7	NUM
ftr-391	501	7	2007	2007	NUM
ftr-391	501	8	]	]	PUNCT
ftr-391	501	9	practical	practical	ADJ
ftr-391	501	10	aspects	aspect	NOUN
ftr-391	501	11	of	of	ADP
ftr-391	501	12	implementing	implement	VERB
ftr-391	501	13	formulary	formulary	ADJ
ftr-391	501	14	apportionment	apportionment	NOUN
ftr-391	501	15	657	657	NUM
ftr-391	501	16	table	table	NOUN
ftr-391	501	17	5	5	NUM
ftr-391	501	18	illustration	illustration	NOUN
ftr-391	501	19	of	of	ADP
ftr-391	501	20	apportionment	apportionment	NOUN
ftr-391	501	21	using	use	VERB
ftr-391	501	22	merck	merck	PROPN
ftr-391	501	23	company	company	NOUN
ftr-391	501	24	data	data	VERB
ftr-391	501	25	2006	2006	NUM
ftr-391	501	26	2005	2005	NUM
ftr-391	501	27	2004	2004	NUM
ftr-391	501	28	2003	2003	NUM
ftr-391	501	29	2002	2002	NUM
ftr-391	501	30	2001	2001	NUM
ftr-391	502	1	germany	germany	PROPN
ftr-391	502	2	shares	share	NOUN
ftr-391	502	3	of	of	ADP
ftr-391	502	4	europe	europe	PROPN
ftr-391	502	5	external	external	ADJ
ftr-391	502	6	sales	sale	NOUN
ftr-391	502	7	20.9	20.9	NUM
ftr-391	502	8	%	%	NOUN
ftr-391	502	9	22.4	22.4	NUM
ftr-391	502	10	%	%	NOUN
ftr-391	502	11	20.9	20.9	NUM
ftr-391	502	12	%	%	NOUN
ftr-391	502	13	23.1	23.1	NUM
ftr-391	502	14	%	%	NOUN
ftr-391	502	15	22.9	22.9	NUM
ftr-391	502	16	%	%	NOUN
ftr-391	502	17	26.5	26.5	NUM
ftr-391	502	18	%	%	NOUN
ftr-391	502	19	operating	operating	NOUN
ftr-391	502	20	assets	asset	NOUN
ftr-391	502	21	68.5	68.5	NUM
ftr-391	502	22	51.0	51.0	NUM
ftr-391	502	23	64.2	64.2	NUM
ftr-391	502	24	54.1	54.1	NUM
ftr-391	502	25	52.1	52.1	NUM
ftr-391	502	26	52.9	52.9	NUM
ftr-391	502	27	number	number	NOUN
ftr-391	502	28	of	of	ADP
ftr-391	502	29	employees	employee	NOUN
ftr-391	502	30	57.5	57.5	NUM
ftr-391	502	31	56.7	56.7	NUM
ftr-391	502	32	56.4	56.4	NUM
ftr-391	502	33	51.1	51.1	NUM
ftr-391	502	34	44.0	44.0	NUM
ftr-391	502	35	51.3	51.3	NUM
ftr-391	502	36	average	average	ADJ
ftr-391	502	37	49.0	49.0	NUM
ftr-391	502	38	%	%	NOUN
ftr-391	502	39	43.3	43.3	NUM
ftr-391	502	40	%	%	NOUN
ftr-391	502	41	47.2	47.2	NUM
ftr-391	502	42	%	%	NOUN
ftr-391	502	43	42.8	42.8	NUM
ftr-391	502	44	%	%	NOUN
ftr-391	502	45	39.7	39.7	NUM
ftr-391	502	46	%	%	NOUN
ftr-391	502	47	43.6	43.6	NUM
ftr-391	502	48	%	%	NOUN
ftr-391	502	49	ebit	ebit	NOUN
ftr-391	502	50	in	in	ADP
ftr-391	502	51	germany	germany	PROPN
ftr-391	502	52	(	(	PUNCT
ftr-391	502	53	6	6	NUM
ftr-391	502	54	million	million	NUM
ftr-391	502	55	)	)	PUNCT
ftr-391	502	56	by	by	ADP
ftr-391	502	57	financial	financial	ADJ
ftr-391	502	58	statements	statement	NOUN
ftr-391	502	59	e676	e676	PROPN
ftr-391	502	60	e222	e222	PROPN
ftr-391	502	61	e317	e317	PROPN
ftr-391	502	62	6	6	NUM
ftr-391	502	63	(	(	PUNCT
ftr-391	502	64	38	38	NUM
ftr-391	502	65	)	)	PUNCT
ftr-391	502	66	e	e	NOUN
ftr-391	502	67	(	(	PUNCT
ftr-391	502	68	41	41	NUM
ftr-391	502	69	)	)	PUNCT
ftr-391	502	70	e67	e67	VERB
ftr-391	502	71	by	by	ADP
ftr-391	502	72	apportionment	apportionment	NOUN
ftr-391	502	73	476	476	NUM
ftr-391	502	74	268	268	NUM
ftr-391	502	75	237	237	NUM
ftr-391	502	76	97	97	NUM
ftr-391	502	77	108	108	NUM
ftr-391	502	78	293	293	NUM
ftr-391	502	79	france	france	PROPN
ftr-391	502	80	shares	share	NOUN
ftr-391	502	81	of	of	ADP
ftr-391	502	82	europe	europe	PROPN
ftr-391	502	83	external	external	ADJ
ftr-391	502	84	sales	sale	NOUN
ftr-391	502	85	33.6	33.6	NUM
ftr-391	502	86	31.6	31.6	NUM
ftr-391	502	87	29.9	29.9	NUM
ftr-391	502	88	27.1	27.1	NUM
ftr-391	502	89	26.6	26.6	NUM
ftr-391	502	90	27.1	27.1	NUM
ftr-391	502	91	operating	operate	VERB
ftr-391	502	92	assets	asset	NOUN
ftr-391	502	93	11.6	11.6	NUM
ftr-391	502	94	17.6	17.6	NUM
ftr-391	502	95	18.9	18.9	NUM
ftr-391	502	96	18.7	18.7	NUM
ftr-391	502	97	20.0	20.0	NUM
ftr-391	502	98	19.1	19.1	NUM
ftr-391	502	99	number	number	NOUN
ftr-391	502	100	of	of	ADP
ftr-391	502	101	employees	employee	NOUN
ftr-391	502	102	15.7	15.7	NUM
ftr-391	502	103	16.5	16.5	NUM
ftr-391	502	104	18.0	18.0	NUM
ftr-391	502	105	19.9	19.9	NUM
ftr-391	502	106	17.4	17.4	NUM
ftr-391	502	107	20.8	20.8	NUM
ftr-391	502	108	average	average	ADJ
ftr-391	502	109	20.3	20.3	NUM
ftr-391	502	110	21.9	21.9	NUM
ftr-391	502	111	22.3	22.3	NUM
ftr-391	502	112	%	%	NOUN
ftr-391	502	113	21.9	21.9	NUM
ftr-391	502	114	%	%	NOUN
ftr-391	502	115	21.4	21.4	NUM
ftr-391	502	116	%	%	NOUN
ftr-391	502	117	22.3	22.3	NUM
ftr-391	502	118	%	%	NOUN
ftr-391	502	119	ebit	ebit	NOUN
ftr-391	502	120	in	in	ADP
ftr-391	502	121	france	france	PROPN
ftr-391	502	122	(	(	PUNCT
ftr-391	502	123	6	6	NUM
ftr-391	502	124	million	million	NUM
ftr-391	502	125	)	)	PUNCT
ftr-391	502	126	by	by	ADP
ftr-391	502	127	financial	financial	ADJ
ftr-391	502	128	statements	statement	NOUN
ftr-391	502	129	c149	c149	ADP
ftr-391	502	130	e138	e138	PROPN
ftr-391	502	131	€	€	SYM
ftr-391	502	132	152	152	NUM
ftr-391	502	133	101	101	NUM
ftr-391	502	134	151	151	NUM
ftr-391	502	135	c490	c490	NUM
ftr-391	502	136	by	by	ADP
ftr-391	502	137	apportionment	apportionment	NOUN
ftr-391	502	138	197	197	NUM
ftr-391	502	139	136	136	NUM
ftr-391	502	140	112	112	NUM
ftr-391	502	141	50	50	NUM
ftr-391	502	142	58	58	NUM
ftr-391	502	143	150	150	NUM
ftr-391	502	144	note	note	NOUN
ftr-391	502	145	:	:	PUNCT
ftr-391	502	146	the	the	DET
ftr-391	502	147	figures	figure	NOUN
ftr-391	502	148	used	use	VERB
ftr-391	502	149	are	be	AUX
ftr-391	502	150	proxies	proxy	NOUN
ftr-391	502	151	for	for	ADP
ftr-391	502	152	the	the	DET
ftr-391	502	153	property	property	NOUN
ftr-391	502	154	,	,	PUNCT
ftr-391	502	155	payroll	payroll	NOUN
ftr-391	502	156	,	,	PUNCT
ftr-391	502	157	and	and	CCONJ
ftr-391	502	158	sales	sale	NOUN
ftr-391	502	159	factors	factor	NOUN
ftr-391	502	160	used	use	VERB
ftr-391	502	161	in	in	ADP
ftr-391	502	162	the	the	DET
ftr-391	502	163	typical	typical	ADJ
ftr-391	502	164	apportionment	apportionment	ADJ
ftr-391	502	165	formula	formula	NOUN
ftr-391	502	166	.	.	PUNCT
ftr-391	503	1	the	the	DET
ftr-391	503	2	actual	actual	ADJ
ftr-391	503	3	apportionment	apportionment	NOUN
ftr-391	503	4	factors	factor	NOUN
ftr-391	503	5	are	be	AUX
ftr-391	503	6	likely	likely	ADJ
ftr-391	503	7	to	to	PART
ftr-391	503	8	be	be	AUX
ftr-391	503	9	different	different	ADJ
ftr-391	503	10	from	from	ADP
ftr-391	503	11	the	the	DET
ftr-391	503	12	factors	factor	NOUN
ftr-391	503	13	obtained	obtain	VERB
ftr-391	503	14	from	from	ADP
ftr-391	503	15	the	the	DET
ftr-391	503	16	financial	financial	ADJ
ftr-391	503	17	reports	report	NOUN
ftr-391	503	18	.	.	PUNCT
ftr-391	504	1	source	source	NOUN
ftr-391	504	2	:	:	PUNCT
ftr-391	504	3	merck	merck	PROPN
ftr-391	504	4	annual	annual	ADJ
ftr-391	504	5	reports	report	NOUN
ftr-391	504	6	,	,	PUNCT
ftr-391	504	7	various	various	ADJ
ftr-391	504	8	years	year	NOUN
ftr-391	504	9	if	if	SCONJ
ftr-391	504	10	european	european	ADJ
ftr-391	504	11	income	income	NOUN
ftr-391	504	12	were	be	AUX
ftr-391	504	13	distributed	distribute	VERB
ftr-391	504	14	to	to	ADP
ftr-391	504	15	germany	germany	PROPN
ftr-391	504	16	on	on	ADP
ftr-391	504	17	the	the	DET
ftr-391	504	18	basis	basis	NOUN
ftr-391	504	19	of	of	ADP
ftr-391	504	20	the	the	DET
ftr-391	504	21	average	average	NOUN
ftr-391	504	22	of	of	ADP
ftr-391	504	23	the	the	DET
ftr-391	504	24	shares	share	NOUN
ftr-391	504	25	of	of	ADP
ftr-391	504	26	external	external	ADJ
ftr-391	504	27	sales	sale	NOUN
ftr-391	504	28	,	,	PUNCT
ftr-391	504	29	operating	operating	NOUN
ftr-391	504	30	assets	asset	NOUN
ftr-391	504	31	,	,	PUNCT
ftr-391	504	32	and	and	CCONJ
ftr-391	504	33	number	number	NOUN
ftr-391	504	34	of	of	ADP
ftr-391	504	35	employees	employee	NOUN
ftr-391	504	36	,	,	PUNCT
ftr-391	504	37	germany	germany	PROPN
ftr-391	504	38	would	would	AUX
ftr-391	504	39	receive	receive	VERB
ftr-391	504	40	around	around	ADP
ftr-391	504	41	40	40	NUM
ftr-391	504	42	%	%	NOUN
ftr-391	504	43	of	of	ADP
ftr-391	504	44	the	the	DET
ftr-391	504	45	company	company	NOUN
ftr-391	504	46	's	's	PART
ftr-391	504	47	european	european	ADJ
ftr-391	504	48	income	income	NOUN
ftr-391	504	49	.	.	PUNCT
ftr-391	505	1	because	because	SCONJ
ftr-391	505	2	the	the	DET
ftr-391	505	3	company	company	NOUN
ftr-391	505	4	is	be	AUX
ftr-391	505	5	headquartered	headquarter	VERB
ftr-391	505	6	in	in	ADP
ftr-391	505	7	germany	germany	PROPN
ftr-391	505	8	,	,	PUNCT
ftr-391	505	9	it	it	PRON
ftr-391	505	10	has	have	VERB
ftr-391	505	11	a	a	DET
ftr-391	505	12	relatively	relatively	ADV
ftr-391	505	13	large	large	ADJ
ftr-391	505	14	share	share	NOUN
ftr-391	505	15	of	of	ADP
ftr-391	505	16	its	its	PRON
ftr-391	505	17	assets	asset	NOUN
ftr-391	505	18	located	locate	VERB
ftr-391	505	19	there	there	ADV
ftr-391	505	20	.	.	PUNCT
ftr-391	506	1	by	by	ADP
ftr-391	506	2	contrast	contrast	NOUN
ftr-391	506	3	,	,	PUNCT
ftr-391	506	4	merck	merck	PROPN
ftr-391	506	5	's	's	PART
ftr-391	506	6	assets	asset	NOUN
ftr-391	506	7	,	,	PUNCT
ftr-391	506	8	sales	sale	NOUN
ftr-391	506	9	,	,	PUNCT
ftr-391	506	10	and	and	CCONJ
ftr-391	506	11	employees	employee	NOUN
ftr-391	506	12	are	be	AUX
ftr-391	506	13	distributed	distribute	VERB
ftr-391	506	14	relatively	relatively	ADV
ftr-391	506	15	more	more	ADV
ftr-391	506	16	equally	equally	ADV
ftr-391	506	17	in	in	ADP
ftr-391	506	18	france	france	PROPN
ftr-391	506	19	than	than	ADP
ftr-391	506	20	in	in	ADP
ftr-391	506	21	germany	germany	PROPN
ftr-391	506	22	.	.	PUNCT
ftr-391	507	1	france	france	PROPN
ftr-391	507	2	would	would	AUX
ftr-391	507	3	receive	receive	VERB
ftr-391	507	4	about	about	ADV
ftr-391	507	5	20	20	NUM
ftr-391	507	6	%	%	NOUN
ftr-391	507	7	of	of	ADP
ftr-391	507	8	european	european	ADJ
ftr-391	507	9	income	income	NOUN
ftr-391	507	10	,	,	PUNCT
ftr-391	507	11	regardless	regardless	ADV
ftr-391	507	12	of	of	ADP
ftr-391	507	13	which	which	PRON
ftr-391	507	14	factors	factor	NOUN
ftr-391	507	15	are	be	AUX
ftr-391	507	16	used	use	VERB
ftr-391	507	17	to	to	PART
ftr-391	507	18	apportion	apportion	VERB
ftr-391	507	19	income	income	NOUN
ftr-391	507	20	.	.	PUNCT
ftr-391	508	1	table	table	NOUN
ftr-391	508	2	5	5	NUM
ftr-391	508	3	also	also	ADV
ftr-391	508	4	shows	show	VERB
ftr-391	508	5	how	how	SCONJ
ftr-391	508	6	earnings	earning	NOUN
ftr-391	508	7	before	before	ADP
ftr-391	508	8	interest	interest	NOUN
ftr-391	508	9	and	and	CCONJ
ftr-391	508	10	taxes	taxis	NOUN
ftr-391	508	11	might	might	AUX
ftr-391	508	12	be	be	AUX
ftr-391	508	13	distributed	distribute	VERB
ftr-391	508	14	using	use	VERB
ftr-391	508	15	an	an	DET
ftr-391	508	16	apportionment	apportionment	ADJ
ftr-391	508	17	formula	formula	NOUN
ftr-391	508	18	.	.	PUNCT
ftr-391	509	1	for	for	ADP
ftr-391	509	2	example	example	NOUN
ftr-391	509	3	,	,	PUNCT
ftr-391	509	4	merck	merck	PROPN
ftr-391	509	5	reported	report	VERB
ftr-391	509	6	a	a	DET
ftr-391	509	7	financial	financial	ADJ
ftr-391	509	8	loss	loss	NOUN
ftr-391	509	9	in	in	ADP
ftr-391	509	10	its	its	PRON
ftr-391	509	11	german	german	ADJ
ftr-391	509	12	operations	operation	NOUN
ftr-391	509	13	for	for	ADP
ftr-391	509	14	2003	2003	NUM
ftr-391	509	15	and	and	CCONJ
ftr-391	509	16	2002	2002	NUM
ftr-391	509	17	,	,	PUNCT
ftr-391	509	18	although	although	SCONJ
ftr-391	509	19	the	the	DET
ftr-391	509	20	company	company	NOUN
ftr-391	509	21	reported	report	VERB
ftr-391	509	22	positive	positive	ADJ
ftr-391	509	23	profits	profit	NOUN
ftr-391	509	24	throughout	throughout	ADP
ftr-391	509	25	europe	europe	PROPN
ftr-391	509	26	during	during	ADP
ftr-391	509	27	those	those	DET
ftr-391	509	28	years	year	NOUN
ftr-391	509	29	.	.	PUNCT
ftr-391	510	1	under	under	ADP
ftr-391	510	2	apportionment	apportionment	NOUN
ftr-391	510	3	,	,	PUNCT
ftr-391	510	4	some	some	PRON
ftr-391	510	5	of	of	ADP
ftr-391	510	6	those	those	DET
ftr-391	510	7	european	european	ADJ
ftr-391	510	8	profits	profit	NOUN
ftr-391	510	9	would	would	AUX
ftr-391	510	10	be	be	AUX
ftr-391	510	11	apportioned	apportion	VERB
ftr-391	510	12	to	to	ADP
ftr-391	510	13	germany	germany	PROPN
ftr-391	510	14	each	each	DET
ftr-391	510	15	year	year	NOUN
ftr-391	510	16	.	.	PUNCT
ftr-391	511	1	the	the	DET
ftr-391	511	2	chart	chart	NOUN
ftr-391	511	3	below	below	ADV
ftr-391	511	4	illustrates	illustrate	VERB
ftr-391	511	5	this	this	DET
ftr-391	511	6	situation	situation	NOUN
ftr-391	511	7	.	.	PUNCT
ftr-391	512	1	it	it	PRON
ftr-391	512	2	compares	compare	VERB
ftr-391	512	3	merck	merck	PROPN
ftr-391	512	4	's	's	PART
ftr-391	512	5	earnings	earning	NOUN
ftr-391	512	6	before	before	ADP
ftr-391	512	7	interest	interest	NOUN
ftr-391	512	8	and	and	CCONJ
ftr-391	512	9	taxes	taxis	NOUN
ftr-391	512	10	and	and	CCONJ
ftr-391	512	11	its	its	PRON
ftr-391	512	12	income	income	NOUN
ftr-391	512	13	under	under	ADP
ftr-391	512	14	formulary	formulary	ADJ
ftr-391	512	15	apportionment	apportionment	NOUN
ftr-391	512	16	in	in	ADP
ftr-391	512	17	germany	germany	PROPN
ftr-391	512	18	and	and	CCONJ
ftr-391	512	19	france	france	PROPN
ftr-391	512	20	over	over	ADP
ftr-391	512	21	several	several	ADJ
ftr-391	512	22	years	year	NOUN
ftr-391	512	23	.	.	PUNCT
ftr-391	513	1	this	this	DET
ftr-391	513	2	chart	chart	NOUN
ftr-391	513	3	shows	show	VERB
ftr-391	513	4	that	that	SCONJ
ftr-391	513	5	the	the	DET
ftr-391	513	6	distribution	distribution	NOUN
ftr-391	513	7	of	of	ADP
ftr-391	513	8	income	income	NOUN
ftr-391	513	9	varies	vary	VERB
ftr-391	513	10	significantly	significantly	ADV
ftr-391	513	11	depending	depend	VERB
ftr-391	513	12	on	on	ADP
ftr-391	513	13	the	the	DET
ftr-391	513	14	method	method	NOUN
ftr-391	513	15	of	of	ADP
ftr-391	513	16	income	income	NOUN
ftr-391	513	17	allocation	allocation	NOUN
ftr-391	513	18	.	.	PUNCT
ftr-391	514	1	it	it	PRON
ftr-391	514	2	also	also	ADV
ftr-391	514	3	shows	show	VERB
ftr-391	514	4	that	that	SCONJ
ftr-391	514	5	as	as	ADV
ftr-391	514	6	long	long	ADV
ftr-391	514	7	as	as	SCONJ
ftr-391	514	8	the	the	DET
ftr-391	514	9	company	company	NOUN
ftr-391	514	10	is	be	AUX
ftr-391	514	11	profitable	profitable	ADJ
ftr-391	514	12	overall	overall	ADV
ftr-391	514	13	,	,	PUNCT
ftr-391	514	14	the	the	DET
ftr-391	514	15	formula	formula	NOUN
ftr-391	514	16	will	will	AUX
ftr-391	514	17	apportion	apportion	VERB
ftr-391	514	18	each	each	DET
ftr-391	514	19	country	country	NOUN
ftr-391	514	20	some	some	PRON
ftr-391	514	21	of	of	ADP
ftr-391	514	22	the	the	DET
ftr-391	514	23	overall	overall	ADJ
ftr-391	514	24	tax	tax	NOUN
ftr-391	514	25	base	base	NOUN
ftr-391	514	26	.	.	PUNCT
ftr-391	515	1	this	this	DET
ftr-391	515	2	feature	feature	NOUN
ftr-391	515	3	of	of	ADP
ftr-391	515	4	apportionment	apportionment	NOUN
ftr-391	515	5	leads	lead	VERB
ftr-391	515	6	countries	country	NOUN
ftr-391	515	7	to	to	PART
ftr-391	515	8	compete	compete	VERB
ftr-391	515	9	for	for	ADP
ftr-391	515	10	the	the	DET
ftr-391	515	11	tax	tax	NOUN
ftr-391	515	12	base	base	NOUN
ftr-391	515	13	and	and	CCONJ
ftr-391	515	14	preserves	preserve	VERB
ftr-391	515	15	tax	tax	NOUN
ftr-391	515	16	competition	competition	NOUN
ftr-391	515	17	.	.	PUNCT
ftr-391	516	1	tvbrdk	tvbrdk	PROPN
ftr-391	516	2	goaw	goaw	VERB
ftr-391	516	3	cc	cc	VERB
ftr-391	516	4	namd	namd	PROPN
ftr-391	516	5	fmr	fmr	PROPN
ftr-391	516	6	w	w	PROPN
ftr-391	516	7	d	d	PROPN
ftr-391	516	8	e	e	PROPN
ftr-391	516	9	n3w	n3w	PROPN
ftr-391	516	10	appmdored	appmdore	VERB
ftr-391	516	11	h	h	NOUN
ftr-391	516	12	ca	ca	NOUN
ftr-391	516	13	.	.	PUNCT
ftr-391	516	14	,	,	PUNCT
ftr-391	517	1	gmmrn	gmmrn	NOUN
ftr-391	517	2	mrd	mrd	PROPN
ftr-391	517	3	frum	frum	NOUN
ftr-391	517	4	mom	mom	NOUN
ftr-391	517	5	eur1	eur1	PROPN
ftr-391	518	1	i	i	PRON
ftr-391	518	2	meran	meran	VERB
ftr-391	518	3	nnci	nnci	VERB
ftr-391	518	4	l	l	PROPN
ftr-391	518	5	ogernan	ogernan	PROPN
ftr-391	518	6	:	:	PUNCT
ftr-391	518	7	aportknae	aportknae	VERB
ftr-391	518	8	ifrench	ifrench	NOUN
ftr-391	518	9	:	:	PUNCT
ftr-391	518	10	fincw	fincw	PROPN
ftr-391	518	11	ifrend	ifrend	NOUN
ftr-391	518	12	:	:	PUNCT
ftr-391	518	13	apwtmrnent	apwtmrnent	NOUN
ftr-391	518	14	i	i	PRON
ftr-391	518	15	the	the	DET
ftr-391	518	16	firm	firm	ADJ
ftr-391	518	17	-	-	PUNCT
ftr-391	518	18	specific	specific	ADJ
ftr-391	518	19	data	datum	NOUN
ftr-391	518	20	from	from	ADP
ftr-391	518	21	the	the	DET
ftr-391	518	22	german	german	ADJ
ftr-391	518	23	company	company	NOUN
ftr-391	518	24	merck	merck	NOUN
ftr-391	518	25	and	and	CCONJ
ftr-391	518	26	the	the	DET
ftr-391	518	27	aggregate	aggregate	ADJ
ftr-391	518	28	u.s	u.s	PROPN
ftr-391	518	29	.	.	PROPN
ftr-391	518	30	multinational	multinational	ADJ
ftr-391	518	31	data	datum	NOUN
ftr-391	518	32	from	from	ADP
ftr-391	518	33	the	the	DET
ftr-391	518	34	u.s	u.s	PROPN
ftr-391	518	35	.	.	PROPN
ftr-391	518	36	bureau	bureau	PROPN
ftr-391	518	37	of	of	ADP
ftr-391	518	38	economic	economic	ADJ
ftr-391	518	39	analysis	analysis	NOUN
ftr-391	518	40	also	also	ADV
ftr-391	518	41	show	show	VERB
ftr-391	518	42	that	that	SCONJ
ftr-391	518	43	income	income	NOUN
ftr-391	518	44	attributed	attribute	VERB
ftr-391	518	45	to	to	ADP
ftr-391	518	46	each	each	DET
ftr-391	518	47	country	country	NOUN
ftr-391	518	48	,	,	PUNCT
ftr-391	518	49	and	and	CCONJ
ftr-391	518	50	therefore	therefore	ADV
ftr-391	518	51	tax	tax	NOUN
ftr-391	518	52	revenues	revenue	NOUN
ftr-391	518	53	,	,	PUNCT
ftr-391	518	54	are	be	AUX
ftr-391	518	55	more	more	ADV
ftr-391	518	56	stable	stable	ADJ
ftr-391	518	57	under	under	ADP
ftr-391	518	58	apportionment	apportionment	NOUN
ftr-391	518	59	than	than	ADP
ftr-391	518	60	under	under	ADP
ftr-391	518	61	the	the	DET
ftr-391	518	62	current	current	ADJ
ftr-391	518	63	system	system	NOUN
ftr-391	518	64	.	.	PUNCT
ftr-391	519	1	thus	thus	ADV
ftr-391	519	2	,	,	PUNCT
ftr-391	519	3	a	a	DET
ftr-391	519	4	system	system	NOUN
ftr-391	519	5	of	of	ADP
ftr-391	519	6	apportionment	apportionment	ADJ
ftr-391	519	7	addresses	address	VERB
ftr-391	519	8	the	the	DET
ftr-391	519	9	issue	issue	NOUN
ftr-391	519	10	that	that	SCONJ
ftr-391	519	11	reducing	reduce	VERB
ftr-391	519	12	compliance	compliance	NOUN
ftr-391	519	13	costs	cost	NOUN
ftr-391	519	14	is	be	AUX
ftr-391	519	15	not	not	PART
ftr-391	519	16	the	the	DET
ftr-391	519	17	most	most	ADV
ftr-391	519	18	important	important	ADJ
ftr-391	519	19	objective	objective	NOUN
ftr-391	519	20	for	for	ADP
ftr-391	519	21	a	a	DET
ftr-391	519	22	large	large	ADJ
ftr-391	519	23	eu	eu	PROPN
ftr-391	519	24	multinational	multinational	PROPN
ftr-391	519	25	company.53	company.53	PROPN
ftr-391	519	26	obtaining	obtain	VERB
ftr-391	519	27	stability	stability	NOUN
ftr-391	519	28	and	and	CCONJ
ftr-391	519	29	certainty	certainty	NOUN
ftr-391	519	30	may	may	AUX
ftr-391	519	31	be	be	AUX
ftr-391	519	32	important	important	ADJ
ftr-391	519	33	in	in	ADP
ftr-391	519	34	terms	term	NOUN
ftr-391	519	35	of	of	ADP
ftr-391	519	36	shareholder	shareholder	NOUN
ftr-391	519	37	53	53	NUM
ftr-391	519	38	.	.	PUNCT
ftr-391	520	1	paul	paul	PROPN
ftr-391	520	2	morton	morton	PROPN
ftr-391	520	3	,	,	PUNCT
ftr-391	520	4	challenges	challenge	NOUN
ftr-391	520	5	for	for	ADP
ftr-391	520	6	a	a	DET
ftr-391	520	7	listed	list	VERB
ftr-391	520	8	multinational	multinational	ADJ
ftr-391	520	9	enterprise	enterprise	NOUN
ftr-391	520	10	doing	do	VERB
ftr-391	520	11	business	business	NOUN
ftr-391	520	12	in	in	ADP
ftr-391	520	13	europe	europe	PROPN
ftr-391	520	14	,	,	PUNCT
ftr-391	520	15	ec	ec	PROPN
ftr-391	520	16	tax	tax	PROPN
ftr-391	520	17	review	review	NOUN
ftr-391	520	18	,	,	PUNCT
ftr-391	520	19	2006/3	2006/3	NUM
ftr-391	520	20	(	(	PUNCT
ftr-391	520	21	2006	2006	NUM
ftr-391	520	22	)	)	PUNCT
ftr-391	520	23	.	.	PUNCT
ftr-391	521	1	florida	florida	PROPN
ftr-391	521	2	tax	tax	PROPN
ftr-391	521	3	review	review	NOUN
ftr-391	522	1	[	[	X
ftr-391	522	2	vol	vol	NOUN
ftr-391	522	3	.	.	NOUN
ftr-391	522	4	8:7	8:7	NUM
ftr-391	522	5	2007	2007	NUM
ftr-391	522	6	]	]	PUNCT
ftr-391	522	7	practical	practical	ADJ
ftr-391	522	8	aspects	aspect	NOUN
ftr-391	522	9	of	of	ADP
ftr-391	522	10	lmplementing	lmplemente	VERB
ftr-391	522	11	formulary	formulary	ADJ
ftr-391	522	12	apportionment	apportionment	NOUN
ftr-391	522	13	659	659	NUM
ftr-391	522	14	value	value	NOUN
ftr-391	522	15	.	.	PUNCT
ftr-391	523	1	in	in	ADP
ftr-391	523	2	this	this	DET
ftr-391	523	3	respect	respect	NOUN
ftr-391	523	4	,	,	PUNCT
ftr-391	523	5	formulary	formulary	ADJ
ftr-391	523	6	apportionment	apportionment	NOUN
ftr-391	523	7	seems	seem	VERB
ftr-391	523	8	to	to	PART
ftr-391	523	9	have	have	VERB
ftr-391	523	10	an	an	DET
ftr-391	523	11	advantage	advantage	NOUN
ftr-391	523	12	over	over	ADP
ftr-391	523	13	the	the	DET
ftr-391	523	14	current	current	ADJ
ftr-391	523	15	system	system	NOUN
ftr-391	523	16	.	.	PUNCT
ftr-391	524	1	3	3	X
ftr-391	524	2	.	.	X
ftr-391	524	3	possible	possible	ADJ
ftr-391	524	4	revenue	revenue	NOUN
ftr-391	524	5	effects	effect	NOUN
ftr-391	524	6	devereux	devereux	PROPN
ftr-391	524	7	and	and	CCONJ
ftr-391	524	8	loretz	loretz	ADV
ftr-391	524	9	examined	examine	VERB
ftr-391	524	10	how	how	SCONJ
ftr-391	524	11	formulary	formulary	ADJ
ftr-391	524	12	apportionment	apportionment	NOUN
ftr-391	524	13	might	might	AUX
ftr-391	524	14	affect	affect	VERB
ftr-391	524	15	corporate	corporate	ADJ
ftr-391	524	16	tax	tax	NOUN
ftr-391	524	17	revenues	revenue	NOUN
ftr-391	524	18	in	in	ADP
ftr-391	524	19	the	the	DET
ftr-391	524	20	eu	eu	PROPN
ftr-391	524	21	member	member	NOUN
ftr-391	524	22	states.54	states.54	NOUN
ftr-391	524	23	using	use	VERB
ftr-391	524	24	a	a	DET
ftr-391	524	25	comprehensive	comprehensive	ADJ
ftr-391	524	26	database	database	NOUN
ftr-391	524	27	containing	contain	VERB
ftr-391	524	28	five	five	NUM
ftr-391	524	29	years	year	NOUN
ftr-391	524	30	of	of	ADP
ftr-391	524	31	eu	eu	PROPN
ftr-391	524	32	multinational	multinational	PROPN
ftr-391	524	33	company	company	NOUN
ftr-391	524	34	data	datum	NOUN
ftr-391	524	35	provided	provide	VERB
ftr-391	524	36	by	by	ADP
ftr-391	524	37	orbis	orbis	PROPN
ftr-391	524	38	from	from	ADP
ftr-391	524	39	2000	2000	NUM
ftr-391	524	40	to	to	ADP
ftr-391	524	41	2004	2004	NUM
ftr-391	524	42	,	,	PUNCT
ftr-391	524	43	the	the	DET
ftr-391	524	44	authors	author	NOUN
ftr-391	524	45	calculated	calculate	VERB
ftr-391	524	46	pre	pre	ADJ
ftr-391	524	47	-	-	ADJ
ftr-391	524	48	tax	tax	ADJ
ftr-391	524	49	profit	profit	NOUN
ftr-391	524	50	from	from	ADP
ftr-391	524	51	the	the	DET
ftr-391	524	52	tax	tax	NOUN
ftr-391	524	53	payments	payment	NOUN
ftr-391	524	54	reported	report	VERB
ftr-391	524	55	in	in	ADP
ftr-391	524	56	the	the	DET
ftr-391	524	57	unconsolidated	unconsolidated	ADJ
ftr-391	524	58	financial	financial	ADJ
ftr-391	524	59	accounts	account	NOUN
ftr-391	524	60	and	and	CCONJ
ftr-391	524	61	used	use	VERB
ftr-391	524	62	this	this	DET
ftr-391	524	63	figure	figure	NOUN
ftr-391	524	64	as	as	ADP
ftr-391	524	65	the	the	DET
ftr-391	524	66	measure	measure	NOUN
ftr-391	524	67	of	of	ADP
ftr-391	524	68	taxable	taxable	ADJ
ftr-391	524	69	profits	profit	NOUN
ftr-391	524	70	.	.	PUNCT
ftr-391	525	1	total	total	ADJ
ftr-391	525	2	profits	profit	NOUN
ftr-391	525	3	are	be	AUX
ftr-391	525	4	fixed	fix	VERB
ftr-391	525	5	,	,	PUNCT
ftr-391	525	6	but	but	CCONJ
ftr-391	525	7	companies	company	NOUN
ftr-391	525	8	may	may	AUX
ftr-391	525	9	consolidate	consolidate	VERB
ftr-391	525	10	losses	loss	NOUN
ftr-391	525	11	within	within	ADP
ftr-391	525	12	the	the	DET
ftr-391	525	13	group	group	NOUN
ftr-391	525	14	.	.	PUNCT
ftr-391	526	1	this	this	DET
ftr-391	526	2	amount	amount	NOUN
ftr-391	526	3	is	be	AUX
ftr-391	526	4	then	then	ADV
ftr-391	526	5	distributed	distribute	VERB
ftr-391	526	6	to	to	ADP
ftr-391	526	7	the	the	DET
ftr-391	526	8	individual	individual	ADJ
ftr-391	526	9	member	member	NOUN
ftr-391	526	10	states	state	NOUN
ftr-391	526	11	and	and	CCONJ
ftr-391	526	12	taxed	tax	VERB
ftr-391	526	13	at	at	ADP
ftr-391	526	14	the	the	DET
ftr-391	526	15	national	national	ADJ
ftr-391	526	16	tax	tax	NOUN
ftr-391	526	17	rate	rate	NOUN
ftr-391	526	18	,	,	PUNCT
ftr-391	526	19	which	which	PRON
ftr-391	526	20	they	they	PRON
ftr-391	526	21	assume	assume	VERB
ftr-391	526	22	is	be	AUX
ftr-391	526	23	fixed	fix	VERB
ftr-391	526	24	.	.	PUNCT
ftr-391	527	1	assuming	assume	VERB
ftr-391	527	2	no	no	DET
ftr-391	527	3	changes	change	NOUN
ftr-391	527	4	in	in	ADP
ftr-391	527	5	behavior	behavior	NOUN
ftr-391	527	6	,	,	PUNCT
ftr-391	527	7	the	the	DET
ftr-391	527	8	authors	author	NOUN
ftr-391	527	9	find	find	VERB
ftr-391	527	10	that	that	SCONJ
ftr-391	527	11	an	an	DET
ftr-391	527	12	optional	optional	ADJ
ftr-391	527	13	ccctb	ccctb	NOUN
ftr-391	527	14	with	with	ADP
ftr-391	527	15	fa	fa	PROPN
ftr-391	527	16	would	would	AUX
ftr-391	527	17	cause	cause	VERB
ftr-391	527	18	eu	eu	PROPN
ftr-391	527	19	corporate	corporate	ADJ
ftr-391	527	20	tax	tax	NOUN
ftr-391	527	21	revenues	revenue	NOUN
ftr-391	527	22	to	to	PART
ftr-391	527	23	decline	decline	VERB
ftr-391	527	24	very	very	ADV
ftr-391	527	25	slightly.the	slightly.the	DET
ftr-391	527	26	distributional	distributional	ADJ
ftr-391	527	27	effects	effect	NOUN
ftr-391	527	28	would	would	AUX
ftr-391	527	29	not	not	PART
ftr-391	527	30	be	be	AUX
ftr-391	527	31	even	even	ADV
ftr-391	527	32	.	.	PUNCT
ftr-391	528	1	some	some	DET
ftr-391	528	2	countries	country	NOUN
ftr-391	528	3	would	would	AUX
ftr-391	528	4	benefit	benefit	VERB
ftr-391	528	5	in	in	ADP
ftr-391	528	6	terms	term	NOUN
ftr-391	528	7	of	of	ADP
ftr-391	528	8	revenue	revenue	NOUN
ftr-391	528	9	while	while	SCONJ
ftr-391	528	10	others	other	NOUN
ftr-391	528	11	would	would	AUX
ftr-391	528	12	be	be	AUX
ftr-391	528	13	worse	bad	ADJ
ftr-391	528	14	off	off	ADP
ftr-391	528	15	under	under	ADP
ftr-391	528	16	the	the	DET
ftr-391	528	17	new	new	ADJ
ftr-391	528	18	scheme	scheme	NOUN
ftr-391	528	19	.	.	PUNCT
ftr-391	529	1	in	in	ADP
ftr-391	529	2	discussing	discuss	VERB
ftr-391	529	3	the	the	DET
ftr-391	529	4	revenue	revenue	NOUN
ftr-391	529	5	impacts	impact	NOUN
ftr-391	529	6	,	,	PUNCT
ftr-391	529	7	however	however	ADV
ftr-391	529	8	,	,	PUNCT
ftr-391	529	9	it	it	PRON
ftr-391	529	10	is	be	AUX
ftr-391	529	11	important	important	ADJ
ftr-391	529	12	to	to	PART
ftr-391	529	13	note	note	VERB
ftr-391	529	14	that	that	SCONJ
ftr-391	529	15	a	a	DET
ftr-391	529	16	formula	formula	NOUN
ftr-391	529	17	that	that	PRON
ftr-391	529	18	maximizes	maximize	VERB
ftr-391	529	19	revenue	revenue	NOUN
ftr-391	529	20	may	may	AUX
ftr-391	529	21	also	also	ADV
ftr-391	529	22	discourage	discourage	VERB
ftr-391	529	23	the	the	DET
ftr-391	529	24	location	location	NOUN
ftr-391	529	25	of	of	ADP
ftr-391	529	26	business	business	NOUN
ftr-391	529	27	operations	operation	NOUN
ftr-391	529	28	in	in	ADP
ftr-391	529	29	that	that	DET
ftr-391	529	30	location	location	NOUN
ftr-391	529	31	.	.	PUNCT
ftr-391	530	1	the	the	DET
ftr-391	530	2	u.s	u.s	PROPN
ftr-391	530	3	.	.	PROPN
ftr-391	530	4	state	state	NOUN
ftr-391	530	5	experience	experience	NOUN
ftr-391	530	6	suggests	suggest	VERB
ftr-391	530	7	that	that	SCONJ
ftr-391	530	8	countries	country	NOUN
ftr-391	530	9	prefer	prefer	VERB
ftr-391	530	10	a	a	DET
ftr-391	530	11	formula	formula	NOUN
ftr-391	530	12	that	that	PRON
ftr-391	530	13	creates	create	VERB
ftr-391	530	14	fewer	few	ADJ
ftr-391	530	15	distortions	distortion	NOUN
ftr-391	530	16	to	to	PART
ftr-391	530	17	investment	investment	VERB
ftr-391	530	18	to	to	ADP
ftr-391	530	19	a	a	DET
ftr-391	530	20	formula	formula	NOUN
ftr-391	530	21	that	that	PRON
ftr-391	530	22	increases	increase	VERB
ftr-391	530	23	revenue	revenue	NOUN
ftr-391	530	24	.	.	PUNCT
ftr-391	531	1	more	more	ADV
ftr-391	531	2	generally	generally	ADV
ftr-391	531	3	,	,	PUNCT
ftr-391	531	4	countries	country	NOUN
ftr-391	531	5	receive	receive	VERB
ftr-391	531	6	less	less	ADJ
ftr-391	531	7	income	income	NOUN
ftr-391	531	8	under	under	ADP
ftr-391	531	9	apportionment	apportionment	NOUN
ftr-391	531	10	than	than	ADP
ftr-391	531	11	under	under	ADP
ftr-391	531	12	separate	separate	ADJ
ftr-391	531	13	accounting	accounting	NOUN
ftr-391	531	14	if	if	SCONJ
ftr-391	531	15	their	their	PRON
ftr-391	531	16	apportionment	apportionment	ADJ
ftr-391	531	17	factors	factor	NOUN
ftr-391	531	18	are	be	AUX
ftr-391	531	19	"	"	PUNCT
ftr-391	531	20	highly	highly	ADV
ftr-391	531	21	productive	productive	ADJ
ftr-391	531	22	,	,	PUNCT
ftr-391	531	23	"	"	PUNCT
ftr-391	531	24	that	that	PRON
ftr-391	531	25	is	be	AUX
ftr-391	531	26	,	,	PUNCT
ftr-391	531	27	if	if	SCONJ
ftr-391	531	28	the	the	DET
ftr-391	531	29	ratio	ratio	NOUN
ftr-391	531	30	of	of	ADP
ftr-391	531	31	income	income	NOUN
ftr-391	531	32	to	to	ADP
ftr-391	531	33	the	the	DET
ftr-391	531	34	apportionment	apportionment	ADJ
ftr-391	531	35	factor	factor	NOUN
ftr-391	531	36	is	be	AUX
ftr-391	531	37	greater	great	ADJ
ftr-391	531	38	than	than	ADP
ftr-391	531	39	one	one	NUM
ftr-391	531	40	.	.	PUNCT
ftr-391	532	1	countries	country	NOUN
ftr-391	532	2	that	that	PRON
ftr-391	532	3	are	be	AUX
ftr-391	532	4	a	a	DET
ftr-391	532	5	common	common	ADJ
ftr-391	532	6	location	location	NOUN
ftr-391	532	7	for	for	ADP
ftr-391	532	8	headquarter	headquarter	ADJ
ftr-391	532	9	companies	company	NOUN
ftr-391	532	10	,	,	PUNCT
ftr-391	532	11	which	which	PRON
ftr-391	532	12	do	do	AUX
ftr-391	532	13	not	not	PART
ftr-391	532	14	have	have	VERB
ftr-391	532	15	much	much	ADJ
ftr-391	532	16	economic	economic	ADJ
ftr-391	532	17	activity	activity	NOUN
ftr-391	532	18	relative	relative	ADJ
ftr-391	532	19	to	to	ADP
ftr-391	532	20	the	the	DET
ftr-391	532	21	income	income	NOUN
ftr-391	532	22	generated	generate	VERB
ftr-391	532	23	,	,	PUNCT
ftr-391	532	24	also	also	ADV
ftr-391	532	25	would	would	AUX
ftr-391	532	26	likely	likely	ADV
ftr-391	532	27	receive	receive	VERB
ftr-391	532	28	less	less	ADJ
ftr-391	532	29	income	income	NOUN
ftr-391	532	30	under	under	ADP
ftr-391	532	31	mandatory	mandatory	ADJ
ftr-391	532	32	apportionment	apportionment	NOUN
ftr-391	532	33	than	than	ADP
ftr-391	532	34	under	under	ADP
ftr-391	532	35	the	the	DET
ftr-391	532	36	current	current	ADJ
ftr-391	532	37	system	system	NOUN
ftr-391	532	38	.	.	PUNCT
ftr-391	533	1	as	as	ADV
ftr-391	533	2	long	long	ADV
ftr-391	533	3	as	as	SCONJ
ftr-391	533	4	the	the	DET
ftr-391	533	5	system	system	NOUN
ftr-391	533	6	is	be	AUX
ftr-391	533	7	optional	optional	ADJ
ftr-391	533	8	,	,	PUNCT
ftr-391	533	9	groups	group	NOUN
ftr-391	533	10	that	that	PRON
ftr-391	533	11	would	would	AUX
ftr-391	533	12	see	see	VERB
ftr-391	533	13	a	a	DET
ftr-391	533	14	significant	significant	ADJ
ftr-391	533	15	amount	amount	NOUN
ftr-391	533	16	of	of	ADP
ftr-391	533	17	income	income	NOUN
ftr-391	533	18	apportioned	apportion	VERB
ftr-391	533	19	to	to	ADP
ftr-391	533	20	high	high	ADJ
ftr-391	533	21	-	-	PUNCT
ftr-391	533	22	tax	tax	NOUN
ftr-391	533	23	countries	country	NOUN
ftr-391	533	24	germany	germany	PROPN
ftr-391	533	25	,	,	PUNCT
ftr-391	533	26	italy	italy	PROPN
ftr-391	533	27	,	,	PUNCT
ftr-391	533	28	and	and	CCONJ
ftr-391	533	29	denmark	denmark	NOUN
ftr-391	533	30	might	might	AUX
ftr-391	533	31	decide	decide	VERB
ftr-391	533	32	to	to	PART
ftr-391	533	33	opt	opt	VERB
ftr-391	533	34	out	out	ADP
ftr-391	533	35	of	of	ADP
ftr-391	533	36	the	the	DET
ftr-391	533	37	system	system	NOUN
ftr-391	533	38	.	.	PUNCT
ftr-391	534	1	in	in	ADP
ftr-391	534	2	this	this	DET
ftr-391	534	3	case	case	NOUN
ftr-391	534	4	,	,	PUNCT
ftr-391	534	5	the	the	DET
ftr-391	534	6	high	high	ADJ
ftr-391	534	7	-	-	PUNCT
ftr-391	534	8	tax	tax	NOUN
ftr-391	534	9	countries	country	NOUN
ftr-391	534	10	do	do	AUX
ftr-391	534	11	not	not	PART
ftr-391	534	12	gain	gain	VERB
ftr-391	534	13	the	the	DET
ftr-391	534	14	benefit	benefit	NOUN
ftr-391	534	15	of	of	ADP
ftr-391	534	16	having	have	VERB
ftr-391	534	17	the	the	DET
ftr-391	534	18	eu	eu	PROPN
ftr-391	534	19	tax	tax	NOUN
ftr-391	534	20	base	base	NOUN
ftr-391	534	21	distributed	distribute	VERB
ftr-391	534	22	to	to	ADP
ftr-391	534	23	them	they	PRON
ftr-391	534	24	but	but	CCONJ
ftr-391	534	25	remain	remain	VERB
ftr-391	534	26	with	with	ADP
ftr-391	534	27	the	the	DET
ftr-391	534	28	low	low	ADJ
ftr-391	534	29	tax	tax	NOUN
ftr-391	534	30	revenue	revenue	NOUN
ftr-391	534	31	reaped	reap	VERB
ftr-391	534	32	under	under	ADP
ftr-391	534	33	the	the	DET
ftr-391	534	34	current	current	ADJ
ftr-391	534	35	system	system	NOUN
ftr-391	534	36	.	.	PUNCT
ftr-391	535	1	many	many	ADJ
ftr-391	535	2	newer	new	ADJ
ftr-391	535	3	member	member	NOUN
ftr-391	535	4	states	state	NOUN
ftr-391	535	5	,	,	PUNCT
ftr-391	535	6	such	such	ADJ
ftr-391	535	7	as	as	ADP
ftr-391	535	8	lithuania	lithuania	PROPN
ftr-391	535	9	,	,	PUNCT
ftr-391	535	10	latvia	latvia	PROPN
ftr-391	535	11	,	,	PUNCT
ftr-391	535	12	hungary	hungary	PROPN
ftr-391	535	13	,	,	PUNCT
ftr-391	535	14	the	the	DET
ftr-391	535	15	slovak	slovak	PROPN
ftr-391	535	16	republic	republic	NOUN
ftr-391	535	17	and	and	CCONJ
ftr-391	535	18	estonia	estonia	PROPN
ftr-391	535	19	would	would	AUX
ftr-391	535	20	gain	gain	VERB
ftr-391	535	21	from	from	ADP
ftr-391	535	22	the	the	DET
ftr-391	535	23	new	new	ADJ
ftr-391	535	24	system	system	NOUN
ftr-391	535	25	.	.	PUNCT
ftr-391	536	1	since	since	SCONJ
ftr-391	536	2	these	these	DET
ftr-391	536	3	countries	country	NOUN
ftr-391	536	4	are	be	AUX
ftr-391	536	5	among	among	ADP
ftr-391	536	6	the	the	DET
ftr-391	536	7	lowest	low	ADJ
ftr-391	536	8	tax	tax	NOUN
ftr-391	536	9	countries	country	NOUN
ftr-391	536	10	in	in	ADP
ftr-391	536	11	the	the	DET
ftr-391	536	12	eu	eu	PROPN
ftr-391	536	13	,	,	PUNCT
ftr-391	536	14	as	as	ADV
ftr-391	536	15	long	long	ADV
ftr-391	536	16	as	as	SCONJ
ftr-391	536	17	the	the	DET
ftr-391	536	18	companies	company	NOUN
ftr-391	536	19	remain	remain	VERB
ftr-391	536	20	free	free	ADJ
ftr-391	536	21	to	to	PART
ftr-391	536	22	choose	choose	VERB
ftr-391	536	23	whether	whether	SCONJ
ftr-391	536	24	to	to	PART
ftr-391	536	25	adopt	adopt	VERB
ftr-391	536	26	the	the	DET
ftr-391	536	27	ccctb	ccctb	NOUN
ftr-391	536	28	or	or	CCONJ
ftr-391	536	29	not	not	PART
ftr-391	536	30	,	,	PUNCT
ftr-391	536	31	it	it	PRON
ftr-391	536	32	seems	seem	VERB
ftr-391	536	33	likely	likely	ADJ
ftr-391	536	34	that	that	SCONJ
ftr-391	536	35	revenue	revenue	NOUN
ftr-391	536	36	would	would	AUX
ftr-391	536	37	rise	rise	VERB
ftr-391	536	38	in	in	ADP
ftr-391	536	39	these	these	DET
ftr-391	536	40	countries	country	NOUN
ftr-391	536	41	relative	relative	ADJ
ftr-391	536	42	to	to	ADP
ftr-391	536	43	the	the	DET
ftr-391	536	44	higher	high	ADJ
ftr-391	536	45	tax	tax	NOUN
ftr-391	536	46	countries	country	NOUN
ftr-391	536	47	as	as	SCONJ
ftr-391	536	48	companies	company	NOUN
ftr-391	536	49	choose	choose	VERB
ftr-391	536	50	to	to	PART
ftr-391	536	51	adopt	adopt	VERB
ftr-391	536	52	a	a	DET
ftr-391	536	53	system	system	NOUN
ftr-391	536	54	that	that	PRON
ftr-391	536	55	assigns	assign	VERB
ftr-391	536	56	relatively	relatively	ADV
ftr-391	536	57	more	more	ADV
ftr-391	536	58	54	54	NUM
ftr-391	536	59	.	.	PUNCT
ftr-391	537	1	see	see	VERB
ftr-391	537	2	michael	michael	PROPN
ftr-391	537	3	p.	p.	PROPN
ftr-391	537	4	devereux	devereux	PROPN
ftr-391	537	5	and	and	CCONJ
ftr-391	537	6	simon	simon	PROPN
ftr-391	537	7	loretz	loretz	PROPN
ftr-391	537	8	,	,	PUNCT
ftr-391	537	9	the	the	DET
ftr-391	537	10	effects	effect	NOUN
ftr-391	537	11	of	of	ADP
ftr-391	537	12	eu	eu	PROPN
ftr-391	537	13	formula	formula	NOUN
ftr-391	537	14	apportionment	apportionment	NOUN
ftr-391	537	15	on	on	ADP
ftr-391	537	16	corporate	corporate	ADJ
ftr-391	537	17	tax	tax	NOUN
ftr-391	537	18	revenues	revenue	NOUN
ftr-391	537	19	,	,	PUNCT
ftr-391	537	20	oct	oct	PROPN
ftr-391	537	21	.	.	PROPN
ftr-391	537	22	15	15	NUM
ftr-391	537	23	,	,	PUNCT
ftr-391	537	24	2007	2007	NUM
ftr-391	537	25	.	.	PUNCT
ftr-391	538	1	florida	florida	PROPN
ftr-391	538	2	tax	tax	PROPN
ftr-391	538	3	review	review	NOUN
ftr-391	538	4	income	income	NOUN
ftr-391	538	5	to	to	ADP
ftr-391	538	6	these	these	DET
ftr-391	538	7	locations	location	NOUN
ftr-391	538	8	.	.	PUNCT
ftr-391	539	1	the	the	DET
ftr-391	539	2	netherlands	netherlands	PROPN
ftr-391	539	3	would	would	AUX
ftr-391	539	4	benefit	benefit	VERB
ftr-391	539	5	under	under	ADP
ftr-391	539	6	a	a	DET
ftr-391	539	7	voluntary	voluntary	ADJ
ftr-391	539	8	system	system	NOUN
ftr-391	539	9	but	but	CCONJ
ftr-391	539	10	lose	lose	VERB
ftr-391	539	11	under	under	ADP
ftr-391	539	12	a	a	DET
ftr-391	539	13	mandatory	mandatory	ADJ
ftr-391	539	14	system	system	NOUN
ftr-391	539	15	since	since	SCONJ
ftr-391	539	16	most	most	ADJ
ftr-391	539	17	multinationals	multinational	NOUN
ftr-391	539	18	with	with	ADP
ftr-391	539	19	operations	operation	NOUN
ftr-391	539	20	,	,	PUNCT
ftr-391	539	21	mainly	mainly	ADV
ftr-391	539	22	headquarters	headquarters	NOUN
ftr-391	539	23	,	,	PUNCT
ftr-391	539	24	in	in	ADP
ftr-391	539	25	the	the	DET
ftr-391	539	26	netherlands	netherlands	PROPN
ftr-391	539	27	are	be	AUX
ftr-391	539	28	assumed	assume	VERB
ftr-391	539	29	not	not	PART
ftr-391	539	30	to	to	PART
ftr-391	539	31	participate	participate	VERB
ftr-391	539	32	when	when	SCONJ
ftr-391	539	33	the	the	DET
ftr-391	539	34	system	system	NOUN
ftr-391	539	35	is	be	AUX
ftr-391	539	36	optional	optional	ADJ
ftr-391	539	37	.	.	PUNCT
ftr-391	540	1	other	other	ADJ
ftr-391	540	2	studies	study	NOUN
ftr-391	540	3	find	find	VERB
ftr-391	540	4	that	that	SCONJ
ftr-391	540	5	the	the	DET
ftr-391	540	6	revenue	revenue	NOUN
ftr-391	540	7	distribution	distribution	NOUN
ftr-391	540	8	may	may	AUX
ftr-391	540	9	be	be	AUX
ftr-391	540	10	less	less	ADV
ftr-391	540	11	sanguine	sanguine	ADJ
ftr-391	540	12	than	than	SCONJ
ftr-391	540	13	expected	expect	VERB
ftr-391	540	14	.	.	PUNCT
ftr-391	541	1	for	for	ADP
ftr-391	541	2	example	example	NOUN
ftr-391	541	3	,	,	PUNCT
ftr-391	541	4	fuest	fuest	ADJ
ftr-391	541	5	,	,	PUNCT
ftr-391	541	6	hemmelgarn	hemmelgarn	VERB
ftr-391	541	7	,	,	PUNCT
ftr-391	541	8	and	and	CCONJ
ftr-391	541	9	ramb	ramb	PROPN
ftr-391	541	10	created	create	VERB
ftr-391	541	11	an	an	DET
ftr-391	541	12	eu	eu	PROPN
ftr-391	541	13	tax	tax	NOUN
ftr-391	541	14	base	base	NOUN
ftr-391	541	15	from	from	ADP
ftr-391	541	16	the	the	DET
ftr-391	541	17	deutsche	deutsche	PROPN
ftr-391	541	18	bundesbank	bundesbank	PROPN
ftr-391	541	19	's	's	PART
ftr-391	541	20	foreign	foreign	ADJ
ftr-391	541	21	direct	direct	ADJ
ftr-391	541	22	investment	investment	NOUN
ftr-391	541	23	data	datum	NOUN
ftr-391	541	24	and	and	CCONJ
ftr-391	541	25	corporate	corporate	ADJ
ftr-391	541	26	balance	balance	NOUN
ftr-391	541	27	sheet	sheet	NOUN
ftr-391	541	28	data	datum	NOUN
ftr-391	541	29	for	for	ADP
ftr-391	541	30	german	german	ADJ
ftr-391	541	31	multinational	multinational	ADJ
ftr-391	541	32	enterprises	enterprise	NOUN
ftr-391	541	33	.	.	PUNCT
ftr-391	541	34	"	"	PUNCT
ftr-391	542	1	using	use	VERB
ftr-391	542	2	this	this	DET
ftr-391	542	3	database	database	NOUN
ftr-391	542	4	,	,	PUNCT
ftr-391	542	5	the	the	DET
ftr-391	542	6	authors	author	NOUN
ftr-391	542	7	find	find	VERB
ftr-391	542	8	that	that	SCONJ
ftr-391	542	9	german	german	ADJ
ftr-391	542	10	tax	tax	NOUN
ftr-391	542	11	revenues	revenue	NOUN
ftr-391	542	12	fall	fall	VERB
ftr-391	542	13	by	by	ADP
ftr-391	542	14	20	20	NUM
ftr-391	542	15	%	%	NOUN
ftr-391	542	16	under	under	ADP
ftr-391	542	17	formulary	formulary	ADJ
ftr-391	542	18	apportionment	apportionment	NOUN
ftr-391	542	19	relative	relative	ADJ
ftr-391	542	20	to	to	ADP
ftr-391	542	21	the	the	DET
ftr-391	542	22	current	current	ADJ
ftr-391	542	23	situation	situation	NOUN
ftr-391	542	24	.	.	PUNCT
ftr-391	543	1	although	although	SCONJ
ftr-391	543	2	this	this	DET
ftr-391	543	3	result	result	NOUN
ftr-391	543	4	stands	stand	VERB
ftr-391	543	5	in	in	ADP
ftr-391	543	6	contrast	contrast	NOUN
ftr-391	543	7	to	to	ADP
ftr-391	543	8	loretz	loretz	ADJ
ftr-391	543	9	and	and	CCONJ
ftr-391	543	10	devereux	devereux	PROPN
ftr-391	543	11	,	,	PUNCT
ftr-391	543	12	who	who	PRON
ftr-391	543	13	find	find	VERB
ftr-391	543	14	that	that	SCONJ
ftr-391	543	15	german	german	ADJ
ftr-391	543	16	tax	tax	NOUN
ftr-391	543	17	revenues	revenue	NOUN
ftr-391	543	18	rise	rise	VERB
ftr-391	543	19	slightly	slightly	ADV
ftr-391	543	20	under	under	ADP
ftr-391	543	21	apportionment	apportionment	NOUN
ftr-391	543	22	,	,	PUNCT
ftr-391	543	23	it	it	PRON
ftr-391	543	24	is	be	AUX
ftr-391	543	25	not	not	PART
ftr-391	543	26	surprising	surprising	ADJ
ftr-391	543	27	since	since	SCONJ
ftr-391	543	28	the	the	DET
ftr-391	543	29	two	two	NUM
ftr-391	543	30	studies	study	NOUN
ftr-391	543	31	use	use	VERB
ftr-391	543	32	different	different	ADJ
ftr-391	543	33	data	datum	NOUN
ftr-391	543	34	and	and	CCONJ
ftr-391	543	35	cover	cover	VERB
ftr-391	543	36	different	different	ADJ
ftr-391	543	37	time	time	NOUN
ftr-391	543	38	periods	period	NOUN
ftr-391	543	39	.	.	PUNCT
ftr-391	544	1	many	many	ADJ
ftr-391	544	2	participants	participant	NOUN
ftr-391	544	3	in	in	ADP
ftr-391	544	4	the	the	DET
ftr-391	544	5	working	working	NOUN
ftr-391	544	6	group	group	NOUN
ftr-391	544	7	have	have	AUX
ftr-391	544	8	taken	take	VERB
ftr-391	544	9	a	a	DET
ftr-391	544	10	pragmatic	pragmatic	ADJ
ftr-391	544	11	view	view	NOUN
ftr-391	544	12	towards	towards	ADP
ftr-391	544	13	revenue	revenue	NOUN
ftr-391	544	14	estimates	estimate	NOUN
ftr-391	544	15	.	.	PUNCT
ftr-391	545	1	many	many	ADJ
ftr-391	545	2	note	note	VERB
ftr-391	545	3	that	that	SCONJ
ftr-391	545	4	"	"	PUNCT
ftr-391	545	5	there	there	PRON
ftr-391	545	6	may	may	AUX
ftr-391	545	7	be	be	AUX
ftr-391	545	8	winners	winner	NOUN
ftr-391	545	9	and	and	CCONJ
ftr-391	545	10	losers	loser	NOUN
ftr-391	545	11	in	in	ADP
ftr-391	545	12	the	the	DET
ftr-391	545	13	first	first	ADJ
ftr-391	545	14	years	year	NOUN
ftr-391	545	15	of	of	ADP
ftr-391	545	16	application	application	NOUN
ftr-391	545	17	of	of	ADP
ftr-391	545	18	the	the	DET
ftr-391	545	19	new	new	ADJ
ftr-391	545	20	system	system	NOUN
ftr-391	545	21	"	"	PUNCT
ftr-391	545	22	but	but	CCONJ
ftr-391	545	23	that	that	SCONJ
ftr-391	545	24	all	all	DET
ftr-391	545	25	member	member	NOUN
ftr-391	545	26	states	state	NOUN
ftr-391	545	27	would	would	AUX
ftr-391	545	28	benefit	benefit	VERB
ftr-391	545	29	in	in	ADP
ftr-391	545	30	the	the	DET
ftr-391	545	31	long	long	ADJ
ftr-391	545	32	run	run	NOUN
ftr-391	545	33	from	from	ADP
ftr-391	545	34	the	the	DET
ftr-391	545	35	positive	positive	ADJ
ftr-391	545	36	economic	economic	ADJ
ftr-391	545	37	consequences	consequence	NOUN
ftr-391	545	38	brought	bring	VERB
ftr-391	545	39	about	about	ADP
ftr-391	545	40	by	by	ADP
ftr-391	545	41	introducing	introduce	VERB
ftr-391	545	42	a	a	DET
ftr-391	545	43	tax	tax	NOUN
ftr-391	545	44	system	system	NOUN
ftr-391	545	45	that	that	PRON
ftr-391	545	46	is	be	AUX
ftr-391	545	47	appropriate	appropriate	ADJ
ftr-391	545	48	for	for	ADP
ftr-391	545	49	the	the	DET
ftr-391	545	50	internal	internal	ADJ
ftr-391	545	51	market	market	NOUN
ftr-391	545	52	.	.	PUNCT
ftr-391	546	1	making	make	VERB
ftr-391	546	2	revenue	revenue	NOUN
ftr-391	546	3	estimates	estimate	NOUN
ftr-391	546	4	for	for	ADP
ftr-391	546	5	a	a	DET
ftr-391	546	6	plan	plan	NOUN
ftr-391	546	7	that	that	PRON
ftr-391	546	8	has	have	AUX
ftr-391	546	9	not	not	PART
ftr-391	546	10	yet	yet	ADV
ftr-391	546	11	been	be	AUX
ftr-391	546	12	proposed	propose	VERB
ftr-391	546	13	using	use	VERB
ftr-391	546	14	data	datum	NOUN
ftr-391	546	15	that	that	PRON
ftr-391	546	16	do	do	AUX
ftr-391	546	17	not	not	PART
ftr-391	546	18	exist	exist	VERB
ftr-391	546	19	is	be	AUX
ftr-391	546	20	very	very	ADV
ftr-391	546	21	difficult	difficult	ADJ
ftr-391	546	22	.	.	PUNCT
ftr-391	547	1	fennell	fennell	PROPN
ftr-391	547	2	explored	explore	VERB
ftr-391	547	3	the	the	DET
ftr-391	547	4	devereux	devereux	PROPN
ftr-391	547	5	and	and	CCONJ
ftr-391	547	6	loretz	loretz	ADJ
ftr-391	547	7	results	result	NOUN
ftr-391	547	8	for	for	ADP
ftr-391	547	9	ireland	ireland	NOUN
ftr-391	547	10	and	and	CCONJ
ftr-391	547	11	found	find	VERB
ftr-391	547	12	that	that	SCONJ
ftr-391	547	13	data	datum	NOUN
ftr-391	547	14	issues	issue	NOUN
ftr-391	547	15	may	may	AUX
ftr-391	547	16	limit	limit	VERB
ftr-391	547	17	the	the	DET
ftr-391	547	18	usefulness	usefulness	NOUN
ftr-391	547	19	of	of	ADP
ftr-391	547	20	the	the	DET
ftr-391	547	21	results	result	NOUN
ftr-391	547	22	.	.	PUNCT
ftr-391	547	23	"	"	PUNCT
ftr-391	548	1	for	for	ADP
ftr-391	548	2	example	example	NOUN
ftr-391	548	3	,	,	PUNCT
ftr-391	548	4	many	many	ADJ
ftr-391	548	5	multinational	multinational	ADJ
ftr-391	548	6	corporations	corporation	NOUN
ftr-391	548	7	doing	do	VERB
ftr-391	548	8	business	business	NOUN
ftr-391	548	9	in	in	ADP
ftr-391	548	10	ireland	ireland	PROPN
ftr-391	548	11	are	be	AUX
ftr-391	548	12	not	not	PART
ftr-391	548	13	included	include	VERB
ftr-391	548	14	in	in	ADP
ftr-391	548	15	the	the	DET
ftr-391	548	16	database	database	NOUN
ftr-391	548	17	,	,	PUNCT
ftr-391	548	18	the	the	DET
ftr-391	548	19	data	datum	NOUN
ftr-391	548	20	include	include	VERB
ftr-391	548	21	some	some	DET
ftr-391	548	22	very	very	ADV
ftr-391	548	23	large	large	ADJ
ftr-391	548	24	loss	loss	NOUN
ftr-391	548	25	making	make	VERB
ftr-391	548	26	groups	group	NOUN
ftr-391	548	27	(	(	PUNCT
ftr-391	548	28	which	which	PRON
ftr-391	548	29	are	be	AUX
ftr-391	548	30	described	describe	VERB
ftr-391	548	31	as	as	ADP
ftr-391	548	32	"	"	PUNCT
ftr-391	548	33	negative	negative	ADJ
ftr-391	548	34	"	"	PUNCT
ftr-391	548	35	tax	tax	NOUN
ftr-391	548	36	payments	payment	NOUN
ftr-391	548	37	)	)	PUNCT
ftr-391	548	38	,	,	PUNCT
ftr-391	548	39	and	and	CCONJ
ftr-391	548	40	many	many	ADJ
ftr-391	548	41	operations	operation	NOUN
ftr-391	548	42	in	in	ADP
ftr-391	548	43	ireland	ireland	PROPN
ftr-391	548	44	are	be	AUX
ftr-391	548	45	subsidiaries	subsidiary	NOUN
ftr-391	548	46	of	of	ADP
ftr-391	548	47	foreign	foreign	ADJ
ftr-391	548	48	headquartered	headquartered	ADJ
ftr-391	548	49	companies	company	NOUN
ftr-391	548	50	.	.	PUNCT
ftr-391	549	1	in	in	ADP
ftr-391	549	2	addition	addition	NOUN
ftr-391	549	3	,	,	PUNCT
ftr-391	549	4	the	the	DET
ftr-391	549	5	ccctb	ccctb	NOUN
ftr-391	549	6	system	system	NOUN
ftr-391	549	7	would	would	AUX
ftr-391	549	8	not	not	PART
ftr-391	549	9	necessarily	necessarily	ADV
ftr-391	549	10	shift	shift	VERB
ftr-391	549	11	profits	profit	NOUN
ftr-391	549	12	of	of	ADP
ftr-391	549	13	u.s	u.s	PROPN
ftr-391	549	14	.	.	PROPN
ftr-391	549	15	groups	group	NOUN
ftr-391	549	16	outside	outside	ADP
ftr-391	549	17	of	of	ADP
ftr-391	549	18	ireland	ireland	PROPN
ftr-391	549	19	.	.	PUNCT
ftr-391	550	1	based	base	VERB
ftr-391	550	2	on	on	ADP
ftr-391	550	3	these	these	DET
ftr-391	550	4	limitations	limitation	NOUN
ftr-391	550	5	,	,	PUNCT
ftr-391	550	6	fennell	fennell	PROPN
ftr-391	550	7	suggests	suggest	VERB
ftr-391	550	8	that	that	SCONJ
ftr-391	550	9	any	any	DET
ftr-391	550	10	conclusions	conclusion	NOUN
ftr-391	550	11	regarding	regard	VERB
ftr-391	550	12	how	how	SCONJ
ftr-391	550	13	a	a	DET
ftr-391	550	14	country	country	NOUN
ftr-391	550	15	might	might	AUX
ftr-391	550	16	fare	fare	VERB
ftr-391	550	17	under	under	ADP
ftr-391	550	18	the	the	DET
ftr-391	550	19	commission	commission	NOUN
ftr-391	550	20	's	's	PART
ftr-391	550	21	tax	tax	NOUN
ftr-391	550	22	proposal	proposal	NOUN
ftr-391	550	23	should	should	AUX
ftr-391	550	24	be	be	AUX
ftr-391	550	25	"	"	PUNCT
ftr-391	550	26	treated	treat	VERB
ftr-391	550	27	with	with	ADP
ftr-391	550	28	caution	caution	NOUN
ftr-391	550	29	"	"	PUNCT
ftr-391	550	30	until	until	SCONJ
ftr-391	550	31	the	the	DET
ftr-391	550	32	commission	commission	NOUN
ftr-391	550	33	presents	present	VERB
ftr-391	550	34	a	a	DET
ftr-391	550	35	proposal	proposal	NOUN
ftr-391	550	36	that	that	PRON
ftr-391	550	37	can	can	AUX
ftr-391	550	38	be	be	AUX
ftr-391	550	39	tested	test	VERB
ftr-391	550	40	with	with	ADP
ftr-391	550	41	actual	actual	ADJ
ftr-391	550	42	company	company	NOUN
ftr-391	550	43	data	datum	NOUN
ftr-391	550	44	.	.	PUNCT
ftr-391	551	1	another	another	DET
ftr-391	551	2	set	set	NOUN
ftr-391	551	3	of	of	ADP
ftr-391	551	4	researchers	researcher	NOUN
ftr-391	551	5	developed	develop	VERB
ftr-391	551	6	a	a	DET
ftr-391	551	7	general	general	ADJ
ftr-391	551	8	equilibrium	equilibrium	NOUN
ftr-391	551	9	model	model	NOUN
ftr-391	551	10	to	to	PART
ftr-391	551	11	analyze	analyze	VERB
ftr-391	551	12	the	the	DET
ftr-391	551	13	impact	impact	NOUN
ftr-391	551	14	of	of	ADP
ftr-391	551	15	introducing	introduce	VERB
ftr-391	551	16	fa	fa	PROPN
ftr-391	551	17	in	in	ADP
ftr-391	551	18	the	the	DET
ftr-391	551	19	eu	eu	PROPN
ftr-391	551	20	.	.	PROPN
ftr-391	551	21	van	van	PROPN
ftr-391	551	22	der	der	PROPN
ftr-391	551	23	horst	horst	PROPN
ftr-391	551	24	,	,	PUNCT
ftr-391	551	25	bettendorf	bettendorf	PROPN
ftr-391	551	26	,	,	PUNCT
ftr-391	551	27	and	and	CCONJ
ftr-391	551	28	rojas	rojas	PROPN
ftr-391	551	29	-	-	PUNCT
ftr-391	551	30	romagosa	romagosa	PROPN
ftr-391	551	31	show	show	VERB
ftr-391	551	32	that	that	SCONJ
ftr-391	551	33	the	the	DET
ftr-391	551	34	fact	fact	NOUN
ftr-391	551	35	that	that	SCONJ
ftr-391	551	36	the	the	DET
ftr-391	551	37	proposal	proposal	NOUN
ftr-391	551	38	will	will	AUX
ftr-391	551	39	be	be	AUX
ftr-391	551	40	optional	optional	ADJ
ftr-391	551	41	and	and	CCONJ
ftr-391	551	42	that	that	SCONJ
ftr-391	551	43	tax	tax	NOUN
ftr-391	551	44	rates	rate	NOUN
ftr-391	551	45	will	will	AUX
ftr-391	551	46	not	not	PART
ftr-391	551	47	be	be	AUX
ftr-391	551	48	harmonized	harmonize	VERB
ftr-391	551	49	offset	offset	VERB
ftr-391	551	50	the	the	DET
ftr-391	551	51	benefits	benefit	NOUN
ftr-391	551	52	of	of	ADP
ftr-391	551	53	adopting	adopt	VERB
ftr-391	551	54	a	a	DET
ftr-391	551	55	ccctb.57	ccctb.57	NOUN
ftr-391	551	56	55	55	NUM
ftr-391	551	57	.	.	PUNCT
ftr-391	552	1	see	see	VERB
ftr-391	552	2	clemens	clemens	PROPN
ftr-391	552	3	fuest	fuest	PROPN
ftr-391	552	4	,	,	PUNCT
ftr-391	552	5	thomas	thomas	PROPN
ftr-391	552	6	hemmelgarn	hemmelgarn	PROPN
ftr-391	552	7	,	,	PUNCT
ftr-391	552	8	and	and	CCONJ
ftr-391	552	9	fred	fred	PROPN
ftr-391	552	10	ramb	ramb	PROPN
ftr-391	552	11	(	(	PUNCT
ftr-391	552	12	2007	2007	NUM
ftr-391	552	13	)	)	PUNCT
ftr-391	552	14	,	,	PUNCT
ftr-391	552	15	how	how	SCONJ
ftr-391	552	16	would	would	AUX
ftr-391	552	17	formula	formula	VERB
ftr-391	552	18	apportionment	apportionment	NOUN
ftr-391	552	19	in	in	ADP
ftr-391	552	20	the	the	DET
ftr-391	552	21	eu	eu	PROPN
ftr-391	552	22	affect	affect	VERB
ftr-391	552	23	the	the	DET
ftr-391	552	24	distribution	distribution	NOUN
ftr-391	552	25	and	and	CCONJ
ftr-391	552	26	size	size	NOUN
ftr-391	552	27	of	of	ADP
ftr-391	552	28	the	the	DET
ftr-391	552	29	corporate	corporate	ADJ
ftr-391	552	30	tax	tax	NOUN
ftr-391	552	31	base	base	NOUN
ftr-391	552	32	?	?	PUNCT
ftr-391	553	1	an	an	DET
ftr-391	553	2	analysis	analysis	NOUN
ftr-391	553	3	based	base	VERB
ftr-391	553	4	on	on	ADP
ftr-391	553	5	german	german	ADJ
ftr-391	553	6	multinationals	multinational	NOUN
ftr-391	553	7	.	.	PUNCT
ftr-391	554	1	international	international	ADJ
ftr-391	554	2	tax	tax	NOUN
ftr-391	554	3	and	and	CCONJ
ftr-391	554	4	public	public	ADJ
ftr-391	554	5	finance	finance	NOUN
ftr-391	554	6	,	,	PUNCT
ftr-391	554	7	oct	oct	PROPN
ftr-391	554	8	.	.	PROPN
ftr-391	554	9	2007	2007	NUM
ftr-391	554	10	.	.	PUNCT
ftr-391	555	1	56	56	NUM
ftr-391	555	2	.	.	PUNCT
ftr-391	556	1	see	see	VERB
ftr-391	556	2	david	david	PROPN
ftr-391	556	3	fennell	fennell	PROPN
ftr-391	556	4	,	,	PUNCT
ftr-391	556	5	are	be	AUX
ftr-391	556	6	businesses	business	NOUN
ftr-391	556	7	covering	cover	VERB
ftr-391	556	8	all	all	DET
ftr-391	556	9	the	the	DET
ftr-391	556	10	common	common	ADJ
ftr-391	556	11	consolidated	consolidated	ADJ
ftr-391	556	12	corporate	corporate	ADJ
ftr-391	556	13	tax	tax	NOUN
ftr-391	556	14	bases	basis	NOUN
ftr-391	556	15	?	?	PUNCT
ftr-391	557	1	ernst	ernst	PROPN
ftr-391	557	2	and	and	CCONJ
ftr-391	557	3	young	young	ADJ
ftr-391	557	4	tax	tax	NOUN
ftr-391	557	5	newsletter	newsletter	NOUN
ftr-391	557	6	,	,	PUNCT
ftr-391	557	7	aug	aug	PROPN
ftr-391	557	8	.	.	PROPN
ftr-391	557	9	2007	2007	NUM
ftr-391	557	10	.	.	PUNCT
ftr-391	558	1	57	57	NUM
ftr-391	558	2	.	.	PUNCT
ftr-391	559	1	see	see	VERB
ftr-391	559	2	albert	albert	PROPN
ftr-391	559	3	van	van	PROPN
ftr-391	559	4	der	der	PROPN
ftr-391	559	5	horst	horst	PROPN
ftr-391	559	6	,	,	PUNCT
ftr-391	559	7	leon	leon	PROPN
ftr-391	559	8	bettendorf	bettendorf	PROPN
ftr-391	559	9	,	,	PUNCT
ftr-391	559	10	and	and	CCONJ
ftr-391	559	11	hugh	hugh	PROPN
ftr-391	559	12	rojas	rojas	PROPN
ftr-391	559	13	-	-	PUNCT
ftr-391	559	14	romagosa	romagosa	PROPN
ftr-391	559	15	,	,	PUNCT
ftr-391	559	16	will	will	AUX
ftr-391	559	17	corporate	corporate	ADJ
ftr-391	559	18	tax	tax	NOUN
ftr-391	559	19	consolidation	consolidation	NOUN
ftr-391	559	20	improve	improve	VERB
ftr-391	559	21	efficiency	efficiency	NOUN
ftr-391	559	22	in	in	ADP
ftr-391	559	23	the	the	DET
ftr-391	559	24	eu	eu	PROPN
ftr-391	559	25	?	?	PROPN
ftr-391	559	26	,	,	PUNCT
ftr-391	559	27	cpb	cpb	PROPN
ftr-391	559	28	netherlands	netherlands	PROPN
ftr-391	559	29	bureau	bureau	PROPN
ftr-391	559	30	for	for	ADP
ftr-391	559	31	economic	economic	ADJ
ftr-391	559	32	policy	policy	NOUN
ftr-391	559	33	analysis	analysis	NOUN
ftr-391	559	34	,	,	PUNCT
ftr-391	559	35	mar	mar	PROPN
ftr-391	559	36	.	.	PROPN
ftr-391	559	37	2007	2007	NUM
ftr-391	559	38	.	.	PUNCT
ftr-391	560	1	[	[	X
ftr-391	560	2	vol	vol	NOUN
ftr-391	560	3	.	.	NOUN
ftr-391	560	4	8:7	8:7	NUM
ftr-391	560	5	2007	2007	NUM
ftr-391	560	6	]	]	PUNCT
ftr-391	560	7	practical	practical	ADJ
ftr-391	560	8	aspects	aspect	NOUN
ftr-391	560	9	of	of	ADP
ftr-391	560	10	implementing	implement	VERB
ftr-391	560	11	formulary	formulary	ADJ
ftr-391	560	12	apportionment	apportionment	NOUN
ftr-391	560	13	661	661	NUM
ftr-391	560	14	however	however	ADV
ftr-391	560	15	,	,	PUNCT
ftr-391	560	16	in	in	ADP
ftr-391	560	17	terms	term	NOUN
ftr-391	560	18	of	of	ADP
ftr-391	560	19	tax	tax	NOUN
ftr-391	560	20	competition	competition	NOUN
ftr-391	560	21	,	,	PUNCT
ftr-391	560	22	if	if	SCONJ
ftr-391	560	23	the	the	DET
ftr-391	560	24	formula	formula	NOUN
ftr-391	560	25	includes	include	VERB
ftr-391	560	26	a	a	DET
ftr-391	560	27	capital	capital	NOUN
ftr-391	560	28	factor	factor	NOUN
ftr-391	560	29	,	,	PUNCT
ftr-391	560	30	formulary	formulary	ADJ
ftr-391	560	31	apportionment	apportionment	NOUN
ftr-391	560	32	increases	increase	VERB
ftr-391	560	33	tax	tax	NOUN
ftr-391	560	34	competition	competition	NOUN
ftr-391	560	35	relative	relative	ADJ
ftr-391	560	36	to	to	ADP
ftr-391	560	37	separate	separate	ADJ
ftr-391	560	38	accounting	accounting	NOUN
ftr-391	560	39	since	since	SCONJ
ftr-391	560	40	countries	country	NOUN
ftr-391	560	41	are	be	AUX
ftr-391	560	42	more	more	ADV
ftr-391	560	43	likely	likely	ADJ
ftr-391	560	44	to	to	PART
ftr-391	560	45	reduce	reduce	VERB
ftr-391	560	46	their	their	PRON
ftr-391	560	47	tax	tax	NOUN
ftr-391	560	48	rates	rate	NOUN
ftr-391	560	49	to	to	PART
ftr-391	560	50	attract	attract	VERB
ftr-391	560	51	investment	investment	NOUN
ftr-391	560	52	than	than	SCONJ
ftr-391	560	53	to	to	PART
ftr-391	560	54	attract	attract	VERB
ftr-391	560	55	paper	paper	NOUN
ftr-391	560	56	profits	profit	NOUN
ftr-391	560	57	as	as	ADP
ftr-391	560	58	under	under	ADP
ftr-391	560	59	separate	separate	ADJ
ftr-391	560	60	accounting	accounting	NOUN
ftr-391	560	61	.	.	PUNCT
ftr-391	561	1	the	the	DET
ftr-391	561	2	authors	author	NOUN
ftr-391	561	3	also	also	ADV
ftr-391	561	4	analyze	analyze	VERB
ftr-391	561	5	the	the	DET
ftr-391	561	6	impacts	impact	NOUN
ftr-391	561	7	on	on	ADP
ftr-391	561	8	individual	individual	ADJ
ftr-391	561	9	countries	country	NOUN
ftr-391	561	10	.	.	PUNCT
ftr-391	562	1	in	in	ADP
ftr-391	562	2	contrast	contrast	NOUN
ftr-391	562	3	to	to	ADP
ftr-391	562	4	the	the	DET
ftr-391	562	5	results	result	NOUN
ftr-391	562	6	discussed	discuss	VERB
ftr-391	562	7	above	above	ADP
ftr-391	562	8	,	,	PUNCT
ftr-391	562	9	ireland	ireland	PROPN
ftr-391	562	10	,	,	PUNCT
ftr-391	562	11	for	for	ADP
ftr-391	562	12	example	example	NOUN
ftr-391	562	13	,	,	PUNCT
ftr-391	562	14	is	be	AUX
ftr-391	562	15	worse	bad	ADJ
ftr-391	562	16	off	off	ADP
ftr-391	562	17	under	under	ADP
ftr-391	562	18	the	the	DET
ftr-391	562	19	ccctb	ccctb	NOUN
ftr-391	562	20	since	since	SCONJ
ftr-391	562	21	multinational	multinational	ADJ
ftr-391	562	22	enterprises	enterprise	NOUN
ftr-391	562	23	can	can	AUX
ftr-391	562	24	no	no	ADV
ftr-391	562	25	longer	long	ADV
ftr-391	562	26	manipulate	manipulate	VERB
ftr-391	562	27	transfer	transfer	NOUN
ftr-391	562	28	prices	price	NOUN
ftr-391	562	29	to	to	PART
ftr-391	562	30	shift	shift	VERB
ftr-391	562	31	income	income	NOUN
ftr-391	562	32	into	into	ADP
ftr-391	562	33	the	the	DET
ftr-391	562	34	country	country	NOUN
ftr-391	562	35	.	.	PUNCT
ftr-391	563	1	more	more	ADV
ftr-391	563	2	generally	generally	ADV
ftr-391	563	3	,	,	PUNCT
ftr-391	563	4	the	the	DET
ftr-391	563	5	impact	impact	NOUN
ftr-391	563	6	of	of	ADP
ftr-391	563	7	moving	move	VERB
ftr-391	563	8	to	to	PART
ftr-391	563	9	ccctb	ccctb	VERB
ftr-391	563	10	with	with	ADP
ftr-391	563	11	formulary	formulary	ADJ
ftr-391	563	12	apportionment	apportionment	NOUN
ftr-391	563	13	depends	depend	VERB
ftr-391	563	14	on	on	ADP
ftr-391	563	15	the	the	DET
ftr-391	563	16	country	country	NOUN
ftr-391	563	17	's	's	PART
ftr-391	563	18	industrial	industrial	ADJ
ftr-391	563	19	composition	composition	NOUN
ftr-391	563	20	,	,	PUNCT
ftr-391	563	21	the	the	DET
ftr-391	563	22	tax	tax	NOUN
ftr-391	563	23	base	base	NOUN
ftr-391	563	24	,	,	PUNCT
ftr-391	563	25	and	and	CCONJ
ftr-391	563	26	the	the	DET
ftr-391	563	27	formula	formula	NOUN
ftr-391	563	28	.	.	PUNCT
ftr-391	564	1	these	these	DET
ftr-391	564	2	wide	wide	ADJ
ftr-391	564	3	differences	difference	NOUN
ftr-391	564	4	in	in	ADP
ftr-391	564	5	outcomes	outcome	NOUN
ftr-391	564	6	suggest	suggest	VERB
ftr-391	564	7	the	the	DET
ftr-391	564	8	wisdom	wisdom	NOUN
ftr-391	564	9	of	of	ADP
ftr-391	564	10	approaching	approach	VERB
ftr-391	564	11	"	"	PUNCT
ftr-391	564	12	revenue	revenue	NOUN
ftr-391	564	13	estimates	estimate	NOUN
ftr-391	564	14	"	"	PUNCT
ftr-391	564	15	with	with	ADP
ftr-391	564	16	a	a	DET
ftr-391	564	17	good	good	ADJ
ftr-391	564	18	deal	deal	NOUN
ftr-391	564	19	of	of	ADP
ftr-391	564	20	caution	caution	NOUN
ftr-391	564	21	.	.	PUNCT
ftr-391	565	1	depending	depend	VERB
ftr-391	565	2	on	on	ADP
ftr-391	565	3	the	the	DET
ftr-391	565	4	time	time	NOUN
ftr-391	565	5	period	period	NOUN
ftr-391	565	6	,	,	PUNCT
ftr-391	565	7	the	the	DET
ftr-391	565	8	database	database	NOUN
ftr-391	565	9	,	,	PUNCT
ftr-391	565	10	and	and	CCONJ
ftr-391	565	11	the	the	DET
ftr-391	565	12	treatment	treatment	NOUN
ftr-391	565	13	of	of	ADP
ftr-391	565	14	losses	loss	NOUN
ftr-391	565	15	,	,	PUNCT
ftr-391	565	16	for	for	ADP
ftr-391	565	17	example	example	NOUN
ftr-391	565	18	,	,	PUNCT
ftr-391	565	19	a	a	DET
ftr-391	565	20	country	country	NOUN
ftr-391	565	21	may	may	AUX
ftr-391	565	22	find	find	VERB
ftr-391	565	23	that	that	SCONJ
ftr-391	565	24	estimates	estimate	NOUN
ftr-391	565	25	show	show	VERB
ftr-391	565	26	it	it	PRON
ftr-391	565	27	benefits	benefit	VERB
ftr-391	565	28	greatly	greatly	ADV
ftr-391	565	29	,	,	PUNCT
ftr-391	565	30	not	not	PART
ftr-391	565	31	at	at	ADV
ftr-391	565	32	all	all	ADV
ftr-391	565	33	,	,	PUNCT
ftr-391	565	34	or	or	CCONJ
ftr-391	565	35	is	be	AUX
ftr-391	565	36	not	not	PART
ftr-391	565	37	affected	affect	VERB
ftr-391	565	38	by	by	ADP
ftr-391	565	39	a	a	DET
ftr-391	565	40	move	move	NOUN
ftr-391	565	41	to	to	PART
ftr-391	565	42	apportionment	apportionment	VERB
ftr-391	565	43	.	.	PUNCT
ftr-391	566	1	b.	b.	PROPN
ftr-391	567	1	theoretical	theoretical	ADJ
ftr-391	567	2	analysis	analysis	NOUN
ftr-391	567	3	ofeu	ofeu	VERB
ftr-391	567	4	formulary	formulary	ADJ
ftr-391	567	5	apportionment	apportionment	NOUN
ftr-391	567	6	since	since	SCONJ
ftr-391	567	7	the	the	DET
ftr-391	567	8	european	european	PROPN
ftr-391	567	9	commission	commission	PROPN
ftr-391	567	10	released	release	VERB
ftr-391	567	11	its	its	PRON
ftr-391	567	12	report	report	NOUN
ftr-391	567	13	in	in	ADP
ftr-391	567	14	2001	2001	NUM
ftr-391	567	15	,	,	PUNCT
ftr-391	567	16	european	european	ADJ
ftr-391	567	17	researchers	researcher	NOUN
ftr-391	567	18	have	have	AUX
ftr-391	567	19	taken	take	VERB
ftr-391	567	20	an	an	DET
ftr-391	567	21	active	active	ADJ
ftr-391	567	22	interest	interest	NOUN
ftr-391	567	23	in	in	ADP
ftr-391	567	24	how	how	SCONJ
ftr-391	567	25	formulary	formulary	ADJ
ftr-391	567	26	apportionment	apportionment	NOUN
ftr-391	567	27	might	might	AUX
ftr-391	567	28	affect	affect	VERB
ftr-391	567	29	investment	investment	NOUN
ftr-391	567	30	and	and	CCONJ
ftr-391	567	31	employment	employment	NOUN
ftr-391	567	32	decisions	decision	NOUN
ftr-391	567	33	and	and	CCONJ
ftr-391	567	34	the	the	DET
ftr-391	567	35	level	level	NOUN
ftr-391	567	36	of	of	ADP
ftr-391	567	37	tax	tax	NOUN
ftr-391	567	38	revenues	revenue	NOUN
ftr-391	567	39	in	in	ADP
ftr-391	567	40	the	the	DET
ftr-391	567	41	member	member	NOUN
ftr-391	567	42	states	state	NOUN
ftr-391	567	43	.	.	PUNCT
ftr-391	568	1	unlike	unlike	ADP
ftr-391	568	2	in	in	ADP
ftr-391	568	3	the	the	DET
ftr-391	568	4	u.s	u.s	PROPN
ftr-391	568	5	.	.	PROPN
ftr-391	568	6	states	state	NOUN
ftr-391	568	7	,	,	PUNCT
ftr-391	568	8	where	where	SCONJ
ftr-391	568	9	data	datum	NOUN
ftr-391	568	10	are	be	AUX
ftr-391	568	11	readily	readily	ADV
ftr-391	568	12	available	available	ADJ
ftr-391	568	13	,	,	PUNCT
ftr-391	568	14	there	there	PRON
ftr-391	568	15	are	be	VERB
ftr-391	568	16	no	no	DET
ftr-391	568	17	data	datum	NOUN
ftr-391	568	18	on	on	ADP
ftr-391	568	19	the	the	DET
ftr-391	568	20	distribution	distribution	NOUN
ftr-391	568	21	of	of	ADP
ftr-391	568	22	tax	tax	NOUN
ftr-391	568	23	revenues	revenue	NOUN
ftr-391	568	24	and	and	CCONJ
ftr-391	568	25	operations	operation	NOUN
ftr-391	568	26	by	by	ADP
ftr-391	568	27	individual	individual	ADJ
ftr-391	568	28	member	member	NOUN
ftr-391	568	29	states	state	NOUN
ftr-391	568	30	,	,	PUNCT
ftr-391	568	31	so	so	SCONJ
ftr-391	568	32	that	that	SCONJ
ftr-391	568	33	european	european	ADJ
ftr-391	568	34	research	research	NOUN
ftr-391	568	35	is	be	AUX
ftr-391	568	36	limited	limit	VERB
ftr-391	568	37	to	to	ADP
ftr-391	568	38	undertaking	undertake	VERB
ftr-391	568	39	a	a	DET
ftr-391	568	40	theoretical	theoretical	ADJ
ftr-391	568	41	examination	examination	NOUN
ftr-391	568	42	of	of	ADP
ftr-391	568	43	potential	potential	ADJ
ftr-391	568	44	results	result	NOUN
ftr-391	568	45	under	under	ADP
ftr-391	568	46	fa.58	fa.58	NOUN
ftr-391	568	47	much	much	ADJ
ftr-391	568	48	of	of	ADP
ftr-391	568	49	this	this	DET
ftr-391	568	50	research	research	NOUN
ftr-391	568	51	builds	build	VERB
ftr-391	568	52	on	on	ADP
ftr-391	568	53	the	the	DET
ftr-391	568	54	initial	initial	ADJ
ftr-391	568	55	theoretical	theoretical	ADJ
ftr-391	568	56	work	work	NOUN
ftr-391	568	57	of	of	ADP
ftr-391	568	58	mclure	mclure	NOUN
ftr-391	568	59	,	,	PUNCT
ftr-391	568	60	who	who	PRON
ftr-391	568	61	demonstrated	demonstrate	VERB
ftr-391	568	62	how	how	SCONJ
ftr-391	568	63	a	a	DET
ftr-391	568	64	tax	tax	NOUN
ftr-391	568	65	applied	apply	VERB
ftr-391	568	66	via	via	ADP
ftr-391	568	67	a	a	DET
ftr-391	568	68	formula	formula	NOUN
ftr-391	568	69	alters	alter	VERB
ftr-391	568	70	the	the	DET
ftr-391	568	71	incidence	incidence	NOUN
ftr-391	568	72	of	of	ADP
ftr-391	568	73	that	that	DET
ftr-391	568	74	tax	tax	NOUN
ftr-391	568	75	relative	relative	NOUN
ftr-391	568	76	to	to	ADP
ftr-391	568	77	a	a	DET
ftr-391	568	78	tax	tax	NOUN
ftr-391	568	79	levied	levy	VERB
ftr-391	568	80	on	on	ADP
ftr-391	568	81	profits	profit	NOUN
ftr-391	568	82	directly.59	directly.59	VERB
ftr-391	568	83	in	in	ADP
ftr-391	568	84	particular	particular	ADJ
ftr-391	568	85	,	,	PUNCT
ftr-391	568	86	mclure	mclure	NOUN
ftr-391	568	87	showed	show	VERB
ftr-391	568	88	that	that	SCONJ
ftr-391	568	89	basing	base	VERB
ftr-391	568	90	a	a	DET
ftr-391	568	91	tax	tax	NOUN
ftr-391	568	92	on	on	ADP
ftr-391	568	93	,	,	PUNCT
ftr-391	568	94	say	say	INTJ
ftr-391	568	95	,	,	PUNCT
ftr-391	568	96	the	the	DET
ftr-391	568	97	location	location	NOUN
ftr-391	568	98	of	of	ADP
ftr-391	568	99	capital	capital	NOUN
ftr-391	568	100	transforms	transform	VERB
ftr-391	568	101	the	the	DET
ftr-391	568	102	profits	profit	NOUN
ftr-391	568	103	tax	tax	NOUN
ftr-391	568	104	into	into	ADP
ftr-391	568	105	a	a	DET
ftr-391	568	106	peculiar	peculiar	ADJ
ftr-391	568	107	type	type	NOUN
ftr-391	568	108	of	of	ADP
ftr-391	568	109	capital	capital	NOUN
ftr-391	568	110	tax	tax	NOUN
ftr-391	568	111	.	.	PUNCT
ftr-391	569	1	the	the	DET
ftr-391	569	2	incidence	incidence	NOUN
ftr-391	569	3	effects	effect	NOUN
ftr-391	569	4	that	that	PRON
ftr-391	569	5	arise	arise	VERB
ftr-391	569	6	under	under	ADP
ftr-391	569	7	apportionment	apportionment	NOUN
ftr-391	569	8	are	be	AUX
ftr-391	569	9	similar	similar	ADJ
ftr-391	569	10	to	to	ADP
ftr-391	569	11	the	the	DET
ftr-391	569	12	incidence	incidence	NOUN
ftr-391	569	13	effects	effect	NOUN
ftr-391	569	14	that	that	PRON
ftr-391	569	15	arise	arise	VERB
ftr-391	569	16	from	from	ADP
ftr-391	569	17	excise	excise	NOUN
ftr-391	569	18	taxes	taxis	NOUN
ftr-391	569	19	levied	levy	VERB
ftr-391	569	20	directly	directly	ADV
ftr-391	569	21	on	on	ADP
ftr-391	569	22	the	the	DET
ftr-391	569	23	factors	factor	NOUN
ftr-391	569	24	included	include	VERB
ftr-391	569	25	in	in	ADP
ftr-391	569	26	the	the	DET
ftr-391	569	27	apportionment	apportionment	ADJ
ftr-391	569	28	formula	formula	NOUN
ftr-391	569	29	.	.	PUNCT
ftr-391	570	1	a	a	DET
ftr-391	570	2	simple	simple	ADJ
ftr-391	570	3	equation	equation	NOUN
ftr-391	570	4	demonstrates	demonstrate	VERB
ftr-391	570	5	how	how	SCONJ
ftr-391	570	6	this	this	DET
ftr-391	570	7	transformation	transformation	NOUN
ftr-391	570	8	occurs	occur	VERB
ftr-391	570	9	.	.	PUNCT
ftr-391	571	1	state	state	NOUN
ftr-391	571	2	profits	profit	NOUN
ftr-391	571	3	are	be	AUX
ftr-391	571	4	a	a	DET
ftr-391	571	5	function	function	NOUN
ftr-391	571	6	of	of	ADP
ftr-391	571	7	total	total	ADJ
ftr-391	571	8	profits	profit	NOUN
ftr-391	571	9	,	,	PUNCT
ftr-391	571	10	the	the	DET
ftr-391	571	11	weight	weight	NOUN
ftr-391	571	12	applied	apply	VERB
ftr-391	571	13	to	to	ADP
ftr-391	571	14	each	each	DET
ftr-391	571	15	factor	factor	NOUN
ftr-391	571	16	,	,	PUNCT
ftr-391	571	17	and	and	CCONJ
ftr-391	571	18	the	the	DET
ftr-391	571	19	share	share	NOUN
ftr-391	571	20	of	of	ADP
ftr-391	571	21	each	each	DET
ftr-391	571	22	factor	factor	NOUN
ftr-391	571	23	located	locate	VERB
ftr-391	571	24	in	in	ADP
ftr-391	571	25	that	that	DET
ftr-391	571	26	state	state	NOUN
ftr-391	571	27	.	.	PUNCT
ftr-391	572	1	the	the	DET
ftr-391	572	2	equation	equation	NOUN
ftr-391	572	3	below	below	ADV
ftr-391	572	4	shows	show	VERB
ftr-391	572	5	the	the	DET
ftr-391	572	6	general	general	ADJ
ftr-391	572	7	case	case	NOUN
ftr-391	572	8	where	where	SCONJ
ftr-391	572	9	each	each	DET
ftr-391	572	10	state	state	NOUN
ftr-391	572	11	may	may	AUX
ftr-391	572	12	set	set	VERB
ftr-391	572	13	the	the	DET
ftr-391	572	14	weight	weight	NOUN
ftr-391	572	15	on	on	ADP
ftr-391	572	16	the	the	DET
ftr-391	572	17	apportionment	apportionment	ADJ
ftr-391	572	18	factor	factor	NOUN
ftr-391	572	19	(	(	PUNCT
ftr-391	572	20	including	include	VERB
ftr-391	572	21	setting	set	VERB
ftr-391	572	22	the	the	DET
ftr-391	572	23	weight	weight	NOUN
ftr-391	572	24	to	to	ADP
ftr-391	572	25	zero	zero	NUM
ftr-391	572	26	)	)	PUNCT
ftr-391	572	27	.	.	PUNCT
ftr-391	573	1	58	58	NUM
ftr-391	573	2	.	.	PUNCT
ftr-391	574	1	see	see	VERB
ftr-391	574	2	joann	joann	PROPN
ftr-391	574	3	martens	martens	PROPN
ftr-391	574	4	weiner	weiner	NOUN
ftr-391	574	5	,	,	PUNCT
ftr-391	574	6	company	company	NOUN
ftr-391	574	7	tax	tax	NOUN
ftr-391	574	8	reform	reform	NOUN
ftr-391	574	9	in	in	ADP
ftr-391	574	10	the	the	DET
ftr-391	574	11	european	european	PROPN
ftr-391	574	12	union	union	PROPN
ftr-391	574	13	,	,	PUNCT
ftr-391	574	14	ch	ch	NOUN
ftr-391	574	15	.	.	PROPN
ftr-391	574	16	7	7	NUM
ftr-391	574	17	for	for	ADP
ftr-391	574	18	further	further	ADJ
ftr-391	574	19	analysis	analysis	NOUN
ftr-391	574	20	of	of	ADP
ftr-391	574	21	the	the	DET
ftr-391	574	22	empirical	empirical	ADJ
ftr-391	574	23	and	and	CCONJ
ftr-391	574	24	theoretical	theoretical	ADJ
ftr-391	574	25	studies	study	NOUN
ftr-391	574	26	.	.	PUNCT
ftr-391	575	1	new	new	PROPN
ftr-391	575	2	york	york	PROPN
ftr-391	575	3	,	,	PUNCT
ftr-391	575	4	springer	springer	NOUN
ftr-391	575	5	(	(	PUNCT
ftr-391	575	6	2006	2006	NUM
ftr-391	575	7	)	)	PUNCT
ftr-391	575	8	.	.	PUNCT
ftr-391	576	1	59	59	NUM
ftr-391	576	2	.	.	PUNCT
ftr-391	577	1	see	see	VERB
ftr-391	577	2	charles	charles	PROPN
ftr-391	577	3	e.	e.	PROPN
ftr-391	577	4	mclure	mclure	PROPN
ftr-391	577	5	,	,	PUNCT
ftr-391	577	6	jr	jr	PROPN
ftr-391	577	7	,	,	PUNCT
ftr-391	577	8	the	the	DET
ftr-391	577	9	elusive	elusive	ADJ
ftr-391	577	10	incidence	incidence	NOUN
ftr-391	577	11	of	of	ADP
ftr-391	577	12	the	the	DET
ftr-391	577	13	corporate	corporate	ADJ
ftr-391	577	14	income	income	NOUN
ftr-391	577	15	tax	tax	NOUN
ftr-391	577	16	:	:	PUNCT
ftr-391	577	17	the	the	DET
ftr-391	577	18	state	state	NOUN
ftr-391	577	19	case	case	NOUN
ftr-391	577	20	,	,	PUNCT
ftr-391	577	21	9	9	NUM
ftr-391	577	22	public	public	ADJ
ftr-391	577	23	finance	finance	NOUN
ftr-391	577	24	quarterly	quarterly	ADV
ftr-391	577	25	,	,	PUNCT
ftr-391	577	26	395	395	NUM
ftr-391	577	27	.	.	PUNCT
ftr-391	578	1	a	a	DET
ftr-391	578	2	firm	firm	NOUN
ftr-391	578	3	's	's	PART
ftr-391	578	4	total	total	ADJ
ftr-391	578	5	net	net	ADJ
ftr-391	578	6	federal	federal	ADJ
ftr-391	578	7	profits	profit	NOUN
ftr-391	578	8	,	,	PUNCT
ftr-391	578	9	h	h	INTJ
ftr-391	578	10	,	,	PUNCT
ftr-391	578	11	are	be	AUX
ftr-391	578	12	distributed	distribute	VERB
ftr-391	578	13	to	to	ADP
ftr-391	578	14	each	each	DET
ftr-391	578	15	individual	individual	ADJ
ftr-391	578	16	state	state	NOUN
ftr-391	578	17	,	,	PUNCT
ftr-391	578	18	i	i	PRON
ftr-391	578	19	,	,	PUNCT
ftr-391	578	20	as	as	SCONJ
ftr-391	578	21	shown	show	VERB
ftr-391	578	22	below	below	ADP
ftr-391	578	23	:	:	PUNCT
ftr-391	578	24	(	(	PUNCT
ftr-391	578	25	1	1	X
ftr-391	578	26	)	)	PUNCT
ftr-391	578	27	ii	ii	NOUN
ftr-391	578	28	=	=	PUNCT
ftr-391	579	1	[	[	X
ftr-391	579	2	aik(ki	aik(ki	X
ftr-391	579	3	/	/	SYM
ftr-391	579	4	k	k	NOUN
ftr-391	579	5	)	)	PUNCT
ftr-391	579	6	+	+	NUM
ftr-391	579	7	ail(l'il	ail(l'il	NOUN
ftr-391	579	8	)	)	PUNCT
ftr-391	580	1	+	+	CCONJ
ftr-391	580	2	ais(s	ais(s	PROPN
ftr-391	580	3	/	/	SYM
ftr-391	580	4	s	s	NOUN
ftr-391	580	5	)	)	PUNCT
ftr-391	580	6	]	]	PUNCT
ftr-391	581	1	i	i	PRON
ftr-391	581	2	[	[	PUNCT
ftr-391	581	3	where	where	SCONJ
ftr-391	581	4	hi	hi	ADV
ftr-391	581	5	is	be	AUX
ftr-391	581	6	post	post	ADJ
ftr-391	581	7	-	-	ADJ
ftr-391	581	8	apportionment	apportionment	ADJ
ftr-391	581	9	state	state	NOUN
ftr-391	581	10	profits	profit	NOUN
ftr-391	581	11	,	,	PUNCT
ftr-391	581	12	k	k	NOUN
ftr-391	581	13	,	,	PUNCT
ftr-391	581	14	,	,	PUNCT
ftr-391	581	15	li	li	PROPN
ftr-391	581	16	,	,	PUNCT
ftr-391	581	17	and	and	CCONJ
ftr-391	581	18	si	si	X
ftr-391	581	19	are	be	AUX
ftr-391	581	20	the	the	DET
ftr-391	581	21	company	company	NOUN
ftr-391	581	22	's	's	PART
ftr-391	581	23	property	property	NOUN
ftr-391	581	24	,	,	PUNCT
ftr-391	581	25	payroll	payroll	NOUN
ftr-391	581	26	,	,	PUNCT
ftr-391	581	27	and	and	CCONJ
ftr-391	581	28	sales	sale	NOUN
ftr-391	581	29	,	,	PUNCT
ftr-391	581	30	respectively	respectively	ADV
ftr-391	581	31	,	,	PUNCT
ftr-391	581	32	in	in	ADP
ftr-391	581	33	state	state	NOUN
ftr-391	581	34	i	i	PROPN
ftr-391	581	35	and	and	CCONJ
ftr-391	581	36	k	k	NOUN
ftr-391	581	37	,	,	PUNCT
ftr-391	581	38	l	l	NOUN
ftr-391	581	39	,	,	PUNCT
ftr-391	581	40	and	and	CCONJ
ftr-391	581	41	s	s	VERB
ftr-391	581	42	are	be	AUX
ftr-391	581	43	total	total	ADJ
ftr-391	581	44	property	property	NOUN
ftr-391	581	45	,	,	PUNCT
ftr-391	581	46	payroll	payroll	NOUN
ftr-391	581	47	,	,	PUNCT
ftr-391	581	48	and	and	CCONJ
ftr-391	581	49	sales	sale	NOUN
ftr-391	581	50	,	,	PUNCT
ftr-391	581	51	respectively	respectively	ADV
ftr-391	581	52	,	,	PUNCT
ftr-391	581	53	over	over	ADP
ftr-391	581	54	all	all	DET
ftr-391	581	55	states	state	NOUN
ftr-391	581	56	;	;	PUNCT
ftr-391	581	57	and	and	CCONJ
ftr-391	581	58	g	g	PROPN
ftr-391	581	59	k	k	PROPN
ftr-391	581	60	ail	ail	PROPN
ftr-391	581	61	and	and	CCONJ
ftr-391	581	62	ais	ais	PROPN
ftr-391	581	63	,	,	PUNCT
ftr-391	581	64	are	be	AUX
ftr-391	581	65	the	the	DET
ftr-391	581	66	weights	weight	NOUN
ftr-391	581	67	applied	apply	VERB
ftr-391	581	68	to	to	ADP
ftr-391	581	69	the	the	DET
ftr-391	581	70	property	property	NOUN
ftr-391	581	71	,	,	PUNCT
ftr-391	581	72	payroll	payroll	NOUN
ftr-391	581	73	,	,	PUNCT
ftr-391	581	74	and	and	CCONJ
ftr-391	581	75	sales	sale	NOUN
ftr-391	581	76	shares	share	NOUN
ftr-391	581	77	in	in	ADP
ftr-391	581	78	each	each	DET
ftr-391	581	79	state	state	NOUN
ftr-391	581	80	,	,	PUNCT
ftr-391	581	81	where	where	SCONJ
ftr-391	581	82	the	the	DET
ftr-391	581	83	sum	sum	NOUN
ftr-391	581	84	of	of	ADP
ftr-391	581	85	the	the	DET
ftr-391	581	86	weights	weight	NOUN
ftr-391	581	87	on	on	ADP
ftr-391	581	88	the	the	DET
ftr-391	581	89	factors	factor	NOUN
ftr-391	581	90	is	be	AUX
ftr-391	581	91	one	one	NUM
ftr-391	581	92	,	,	PUNCT
ftr-391	581	93	i.e.	i.e.	X
ftr-391	581	94	,	,	PUNCT
ftr-391	581	95	aik	aik	NOUN
ftr-391	581	96	+	+	CCONJ
ftr-391	581	97	a	a	DET
ftr-391	581	98	l+	l+	NOUN
ftr-391	581	99	ais=	ais=	NOUN
ftr-391	581	100	1	1	NUM
ftr-391	581	101	.	.	PUNCT
ftr-391	581	102	(	(	PUNCT
ftr-391	581	103	technically	technically	ADV
ftr-391	581	104	speaking	speak	VERB
ftr-391	581	105	,	,	PUNCT
ftr-391	581	106	the	the	DET
ftr-391	581	107	sum	sum	NOUN
ftr-391	581	108	of	of	ADP
ftr-391	581	109	the	the	DET
ftr-391	581	110	weights	weight	NOUN
ftr-391	581	111	must	must	AUX
ftr-391	581	112	be	be	AUX
ftr-391	581	113	less	less	ADJ
ftr-391	581	114	than	than	ADP
ftr-391	581	115	or	or	CCONJ
ftr-391	581	116	equal	equal	ADJ
ftr-391	581	117	to	to	ADP
ftr-391	581	118	one	one	NUM
ftr-391	581	119	.	.	PUNCT
ftr-391	581	120	)	)	PUNCT
ftr-391	582	1	the	the	DET
ftr-391	582	2	parameters	parameter	NOUN
ftr-391	582	3	without	without	ADP
ftr-391	582	4	subscripts	subscript	NOUN
ftr-391	582	5	stand	stand	VERB
ftr-391	582	6	for	for	ADP
ftr-391	582	7	the	the	DET
ftr-391	582	8	total	total	ADJ
ftr-391	582	9	values	value	NOUN
ftr-391	582	10	for	for	ADP
ftr-391	582	11	capital	capital	NOUN
ftr-391	582	12	,	,	PUNCT
ftr-391	582	13	payroll	payroll	NOUN
ftr-391	582	14	,	,	PUNCT
ftr-391	582	15	sales	sale	NOUN
ftr-391	582	16	,	,	PUNCT
ftr-391	582	17	and	and	CCONJ
ftr-391	582	18	profits	profit	NOUN
ftr-391	582	19	across	across	ADP
ftr-391	582	20	all	all	DET
ftr-391	582	21	locations	location	NOUN
ftr-391	582	22	.	.	PUNCT
ftr-391	583	1	the	the	DET
ftr-391	583	2	tax	tax	NOUN
ftr-391	583	3	liability	liability	NOUN
ftr-391	583	4	in	in	ADP
ftr-391	583	5	any	any	DET
ftr-391	583	6	state	state	NOUN
ftr-391	583	7	is	be	AUX
ftr-391	583	8	the	the	DET
ftr-391	583	9	product	product	NOUN
ftr-391	583	10	of	of	ADP
ftr-391	583	11	the	the	DET
ftr-391	583	12	local	local	ADJ
ftr-391	583	13	tax	tax	NOUN
ftr-391	583	14	rate	rate	NOUN
ftr-391	583	15	,	,	PUNCT
ftr-391	583	16	ti	ti	NOUN
ftr-391	583	17	,	,	PUNCT
ftr-391	583	18	,	,	PUNCT
ftr-391	583	19	and	and	CCONJ
ftr-391	583	20	the	the	DET
ftr-391	583	21	post	post	ADJ
ftr-391	583	22	-	-	ADJ
ftr-391	583	23	apportionment	apportionment	ADJ
ftr-391	583	24	profits	profit	NOUN
ftr-391	583	25	,	,	PUNCT
ftr-391	583	26	as	as	SCONJ
ftr-391	583	27	shown	show	VERB
ftr-391	583	28	below	below	ADP
ftr-391	583	29	(	(	PUNCT
ftr-391	583	30	2	2	X
ftr-391	583	31	)	)	PUNCT
ftr-391	583	32	ti	ti	NOUN
ftr-391	583	33	ti,.fi	ti,.fi	ADP
ftr-391	583	34	st	st	PROPN
ftr-391	584	1	i	i	PROPN
ftr-391	585	1	[	[	X
ftr-391	585	2	laik(k	laik(k	PROPN
ftr-391	585	3	/	/	SYM
ftr-391	585	4	k	k	NOUN
ftr-391	585	5	)	)	PUNCT
ftr-391	585	6	+	+	X
ftr-391	585	7	ail(l./l	ail(l./l	ADJ
ftr-391	585	8	)	)	PUNCT
ftr-391	586	1	+	+	CCONJ
ftr-391	586	2	ais	ais	X
ftr-391	586	3	(	(	PUNCT
ftr-391	586	4	s	s	PROPN
ftr-391	586	5	/	/	SYM
ftr-391	586	6	s	s	NOUN
ftr-391	586	7	)	)	PUNCT
ftr-391	586	8	]	]	PUNCT
ftr-391	586	9	h1	h1	PROPN
ftr-391	586	10	where	where	SCONJ
ftr-391	586	11	tj	tj	NOUN
ftr-391	586	12	is	be	AUX
ftr-391	586	13	tax	tax	NOUN
ftr-391	586	14	revenue	revenue	NOUN
ftr-391	586	15	in	in	ADP
ftr-391	586	16	state	state	NOUN
ftr-391	586	17	i	i	PRON
ftr-391	586	18	and	and	CCONJ
ftr-391	586	19	ti	ti	PROPN
ftr-391	586	20	is	be	AUX
ftr-391	586	21	the	the	DET
ftr-391	586	22	statutory	statutory	ADJ
ftr-391	586	23	tax	tax	NOUN
ftr-391	586	24	rate	rate	NOUN
ftr-391	586	25	in	in	ADP
ftr-391	586	26	state	state	NOUN
ftr-391	586	27	i.60	i.60	PROPN
ftr-391	586	28	the	the	DET
ftr-391	586	29	state	state	NOUN
ftr-391	586	30	corporate	corporate	ADJ
ftr-391	586	31	income	income	NOUN
ftr-391	586	32	tax	tax	NOUN
ftr-391	586	33	may	may	AUX
ftr-391	586	34	be	be	AUX
ftr-391	586	35	represented	represent	VERB
ftr-391	586	36	as	as	ADP
ftr-391	586	37	three	three	NUM
ftr-391	586	38	separate	separate	ADJ
ftr-391	586	39	taxes	taxis	NOUN
ftr-391	586	40	,	,	PUNCT
ftr-391	586	41	each	each	PRON
ftr-391	586	42	of	of	ADP
ftr-391	586	43	which	which	PRON
ftr-391	586	44	is	be	AUX
ftr-391	586	45	levied	levy	VERB
ftr-391	586	46	as	as	ADP
ftr-391	586	47	a	a	DET
ftr-391	586	48	share	share	NOUN
ftr-391	586	49	of	of	ADP
ftr-391	586	50	the	the	DET
ftr-391	586	51	statutory	statutory	ADJ
ftr-391	586	52	rate	rate	NOUN
ftr-391	586	53	on	on	ADP
ftr-391	586	54	each	each	DET
ftr-391	586	55	factor	factor	NOUN
ftr-391	586	56	in	in	ADP
ftr-391	586	57	the	the	DET
ftr-391	586	58	formula	formula	NOUN
ftr-391	586	59	.	.	PUNCT
ftr-391	587	1	thus	thus	ADV
ftr-391	587	2	,	,	PUNCT
ftr-391	587	3	the	the	DET
ftr-391	587	4	property	property	NOUN
ftr-391	587	5	-	-	PUNCT
ftr-391	587	6	related	relate	VERB
ftr-391	587	7	portion	portion	NOUN
ftr-391	587	8	of	of	ADP
ftr-391	587	9	the	the	DET
ftr-391	587	10	profits	profit	NOUN
ftr-391	587	11	tax	tax	NOUN
ftr-391	587	12	tk	tk	PROPN
ftr-391	587	13	may	may	AUX
ftr-391	587	14	be	be	AUX
ftr-391	587	15	represented	represent	VERB
ftr-391	587	16	as	as	ADP
ftr-391	587	17	:	:	PUNCT
ftr-391	587	18	(	(	PUNCT
ftr-391	587	19	3	3	X
ftr-391	587	20	)	)	PUNCT
ftr-391	587	21	ti	ti	NOUN
ftr-391	587	22	,	,	PUNCT
ftr-391	587	23	=	=	SYM
ftr-391	587	24	ti	ti	X
ftr-391	587	25	[	[	X
ftr-391	587	26	aik(kik	aik(kik	PROPN
ftr-391	587	27	)	)	PUNCT
ftr-391	587	28	]	]	PUNCT
ftr-391	587	29	ii	ii	NOUN
ftr-391	587	30	if	if	SCONJ
ftr-391	587	31	the	the	DET
ftr-391	587	32	apportionment	apportionment	ADJ
ftr-391	587	33	formula	formula	NOUN
ftr-391	587	34	weights	weight	VERB
ftr-391	587	35	the	the	DET
ftr-391	587	36	property	property	NOUN
ftr-391	587	37	factor	factor	NOUN
ftr-391	587	38	by	by	ADP
ftr-391	587	39	one	one	NUM
ftr-391	587	40	-	-	PUNCT
ftr-391	587	41	third	third	ADJ
ftr-391	587	42	,	,	PUNCT
ftr-391	587	43	i.e.	i.e.	X
ftr-391	587	44	,	,	PUNCT
ftr-391	587	45	aik	aik	NOUN
ftr-391	587	46	=	=	SYM
ftr-391	587	47	1/3	1/3	NUM
ftr-391	587	48	,	,	PUNCT
ftr-391	587	49	then	then	ADV
ftr-391	587	50	the	the	DET
ftr-391	587	51	tax	tax	NOUN
ftr-391	587	52	rate	rate	NOUN
ftr-391	587	53	applied	apply	VERB
ftr-391	587	54	to	to	ADP
ftr-391	587	55	state	state	NOUN
ftr-391	587	56	property	property	NOUN
ftr-391	587	57	is	be	AUX
ftr-391	587	58	levied	levy	VERB
ftr-391	587	59	at	at	ADP
ftr-391	587	60	one	one	NUM
ftr-391	587	61	-	-	PUNCT
ftr-391	587	62	third	third	NOUN
ftr-391	587	63	the	the	DET
ftr-391	587	64	statutory	statutory	ADJ
ftr-391	587	65	weight	weight	NOUN
ftr-391	587	66	,	,	PUNCT
ftr-391	587	67	i.e.	i.e.	X
ftr-391	587	68	,	,	PUNCT
ftr-391	587	69	ti	ti	NOUN
ftr-391	587	70	ai	ai	VERB
ftr-391	587	71	if	if	SCONJ
ftr-391	587	72	the	the	DET
ftr-391	587	73	statutory	statutory	ADJ
ftr-391	587	74	tax	tax	NOUN
ftr-391	587	75	rate	rate	NOUN
ftr-391	587	76	is	be	AUX
ftr-391	587	77	9	9	NUM
ftr-391	587	78	%	%	NOUN
ftr-391	587	79	and	and	CCONJ
ftr-391	587	80	the	the	DET
ftr-391	587	81	state	state	NOUN
ftr-391	587	82	weights	weight	VERB
ftr-391	587	83	the	the	DET
ftr-391	587	84	property	property	NOUN
ftr-391	587	85	factor	factor	NOUN
ftr-391	587	86	by	by	ADP
ftr-391	587	87	one	one	NUM
ftr-391	587	88	-	-	PUNCT
ftr-391	587	89	third	third	NOUN
ftr-391	587	90	,	,	PUNCT
ftr-391	587	91	then	then	ADV
ftr-391	587	92	the	the	DET
ftr-391	587	93	rate	rate	NOUN
ftr-391	587	94	applied	apply	VERB
ftr-391	587	95	to	to	ADP
ftr-391	587	96	the	the	DET
ftr-391	587	97	state	state	NOUN
ftr-391	587	98	property	property	NOUN
ftr-391	587	99	share	share	NOUN
ftr-391	587	100	falls	fall	VERB
ftr-391	587	101	to	to	ADP
ftr-391	587	102	3	3	NUM
ftr-391	587	103	%	%	NOUN
ftr-391	587	104	.	.	PUNCT
ftr-391	588	1	representing	represent	VERB
ftr-391	588	2	the	the	DET
ftr-391	588	3	tax	tax	NOUN
ftr-391	588	4	in	in	ADP
ftr-391	588	5	this	this	DET
ftr-391	588	6	manner	manner	NOUN
ftr-391	588	7	illustrates	illustrate	VERB
ftr-391	588	8	the	the	DET
ftr-391	588	9	incentive	incentive	NOUN
ftr-391	588	10	to	to	ADP
ftr-391	588	11	60	60	NUM
ftr-391	588	12	.	.	PUNCT
ftr-391	589	1	the	the	DET
ftr-391	589	2	definitions	definition	NOUN
ftr-391	589	3	of	of	ADP
ftr-391	589	4	total	total	ADJ
ftr-391	589	5	profits	profit	NOUN
ftr-391	589	6	and	and	CCONJ
ftr-391	589	7	the	the	DET
ftr-391	589	8	factor	factor	NOUN
ftr-391	589	9	totals	total	NOUN
ftr-391	589	10	depend	depend	VERB
ftr-391	589	11	on	on	ADP
ftr-391	589	12	how	how	SCONJ
ftr-391	589	13	the	the	DET
ftr-391	589	14	taxable	taxable	ADJ
ftr-391	589	15	group	group	NOUN
ftr-391	589	16	is	be	AUX
ftr-391	589	17	defined	define	VERB
ftr-391	589	18	.	.	PUNCT
ftr-391	590	1	for	for	ADP
ftr-391	590	2	example	example	NOUN
ftr-391	590	3	,	,	PUNCT
ftr-391	590	4	compared	compare	VERB
ftr-391	590	5	with	with	ADP
ftr-391	590	6	water	water	NOUN
ftr-391	590	7	's	's	PART
ftr-391	590	8	edge	edge	NOUN
ftr-391	590	9	consolidation	consolidation	NOUN
ftr-391	590	10	,	,	PUNCT
ftr-391	590	11	if	if	SCONJ
ftr-391	590	12	the	the	DET
ftr-391	590	13	group	group	NOUN
ftr-391	590	14	includes	include	VERB
ftr-391	590	15	worldwide	worldwide	ADJ
ftr-391	590	16	operations	operation	NOUN
ftr-391	590	17	,	,	PUNCT
ftr-391	590	18	the	the	DET
ftr-391	590	19	factor	factor	NOUN
ftr-391	590	20	shares	share	NOUN
ftr-391	590	21	will	will	AUX
ftr-391	590	22	decrease	decrease	VERB
ftr-391	590	23	so	so	SCONJ
ftr-391	590	24	that	that	SCONJ
ftr-391	590	25	a	a	DET
ftr-391	590	26	smaller	small	ADJ
ftr-391	590	27	share	share	NOUN
ftr-391	590	28	of	of	ADP
ftr-391	590	29	total	total	ADJ
ftr-391	590	30	income	income	NOUN
ftr-391	590	31	will	will	AUX
ftr-391	590	32	be	be	AUX
ftr-391	590	33	apportioned	apportion	VERB
ftr-391	590	34	to	to	ADP
ftr-391	590	35	the	the	DET
ftr-391	590	36	state	state	NOUN
ftr-391	590	37	;	;	PUNCT
ftr-391	590	38	however	however	ADV
ftr-391	590	39	,	,	PUNCT
ftr-391	590	40	the	the	DET
ftr-391	590	41	amount	amount	NOUN
ftr-391	590	42	of	of	ADP
ftr-391	590	43	total	total	ADJ
ftr-391	590	44	profits	profit	NOUN
ftr-391	590	45	will	will	AUX
ftr-391	590	46	generally	generally	ADV
ftr-391	590	47	increase	increase	VERB
ftr-391	590	48	when	when	SCONJ
ftr-391	590	49	the	the	DET
ftr-391	590	50	composition	composition	NOUN
ftr-391	590	51	of	of	ADP
ftr-391	590	52	the	the	DET
ftr-391	590	53	group	group	NOUN
ftr-391	590	54	expands	expand	VERB
ftr-391	590	55	geographically	geographically	ADV
ftr-391	590	56	.	.	PUNCT
ftr-391	591	1	total	total	ADJ
ftr-391	591	2	profits	profit	NOUN
ftr-391	591	3	will	will	AUX
ftr-391	591	4	decrease	decrease	VERB
ftr-391	591	5	under	under	ADP
ftr-391	591	6	worldwide	worldwide	ADJ
ftr-391	591	7	consolidation	consolidation	NOUN
ftr-391	591	8	if	if	SCONJ
ftr-391	591	9	the	the	DET
ftr-391	591	10	company	company	NOUN
ftr-391	591	11	has	have	VERB
ftr-391	591	12	losses	loss	NOUN
ftr-391	591	13	in	in	ADP
ftr-391	591	14	its	its	PRON
ftr-391	591	15	foreign	foreign	ADJ
ftr-391	591	16	operations	operation	NOUN
ftr-391	591	17	.	.	PUNCT
ftr-391	592	1	the	the	DET
ftr-391	592	2	fact	fact	NOUN
ftr-391	592	3	that	that	SCONJ
ftr-391	592	4	worldwide	worldwide	ADJ
ftr-391	592	5	consolidation	consolidation	NOUN
ftr-391	592	6	(	(	PUNCT
ftr-391	592	7	combination	combination	NOUN
ftr-391	592	8	)	)	PUNCT
ftr-391	592	9	can	can	AUX
ftr-391	592	10	reduce	reduce	VERB
ftr-391	592	11	a	a	DET
ftr-391	592	12	company	company	NOUN
ftr-391	592	13	's	's	PART
ftr-391	592	14	tax	tax	NOUN
ftr-391	592	15	liability	liability	NOUN
ftr-391	592	16	explains	explain	VERB
ftr-391	592	17	why	why	SCONJ
ftr-391	592	18	many	many	ADJ
ftr-391	592	19	companies	company	NOUN
ftr-391	592	20	choose	choose	VERB
ftr-391	592	21	worldwide	worldwide	ADJ
ftr-391	592	22	combination	combination	NOUN
ftr-391	592	23	in	in	ADP
ftr-391	592	24	the	the	DET
ftr-391	592	25	states	state	NOUN
ftr-391	592	26	that	that	PRON
ftr-391	592	27	make	make	VERB
ftr-391	592	28	this	this	DET
ftr-391	592	29	option	option	NOUN
ftr-391	592	30	available	available	ADJ
ftr-391	592	31	.	.	PUNCT
ftr-391	593	1	for	for	ADP
ftr-391	593	2	an	an	DET
ftr-391	593	3	illustration	illustration	NOUN
ftr-391	593	4	,	,	PUNCT
ftr-391	593	5	see	see	VERB
ftr-391	593	6	supra	supra	PROPN
ftr-391	593	7	note	note	NOUN
ftr-391	593	8	58	58	NUM
ftr-391	593	9	at	at	ADP
ftr-391	593	10	ch	ch	PROPN
ftr-391	593	11	.	.	PROPN
ftr-391	593	12	6	6	NUM
ftr-391	593	13	.	.	X
ftr-391	594	1	florida	florida	PROPN
ftr-391	594	2	tax	tax	PROPN
ftr-391	594	3	review	review	NOUN
ftr-391	594	4	[	[	X
ftr-391	594	5	vol	vol	NOUN
ftr-391	594	6	8:7	8:7	NUM
ftr-391	594	7	2007	2007	NUM
ftr-391	594	8	]	]	PUNCT
ftr-391	594	9	practical	practical	ADJ
ftr-391	594	10	aspects	aspect	NOUN
ftr-391	594	11	of	of	ADP
ftr-391	594	12	implementing	implement	VERB
ftr-391	594	13	formulary	formulary	ADJ
ftr-391	594	14	apportionment	apportionment	NOUN
ftr-391	594	15	663	663	NUM
ftr-391	594	16	eliminate	eliminate	VERB
ftr-391	594	17	the	the	DET
ftr-391	594	18	property	property	NOUN
ftr-391	594	19	factor	factor	NOUN
ftr-391	594	20	from	from	ADP
ftr-391	594	21	the	the	DET
ftr-391	594	22	formula	formula	NOUN
ftr-391	594	23	,	,	PUNCT
ftr-391	594	24	since	since	SCONJ
ftr-391	594	25	this	this	DET
ftr-391	594	26	move	move	NOUN
ftr-391	594	27	reduces	reduce	VERB
ftr-391	594	28	to	to	ADP
ftr-391	594	29	zero	zero	NUM
ftr-391	594	30	the	the	DET
ftr-391	594	31	tax	tax	NOUN
ftr-391	594	32	applied	apply	VERB
ftr-391	594	33	to	to	ADP
ftr-391	594	34	property	property	NOUN
ftr-391	594	35	located	locate	VERB
ftr-391	594	36	in	in	ADP
ftr-391	594	37	the	the	DET
ftr-391	594	38	state	state	NOUN
ftr-391	594	39	.	.	PUNCT
ftr-391	595	1	the	the	DET
ftr-391	595	2	tax	tax	NOUN
ftr-391	595	3	rate	rate	NOUN
ftr-391	595	4	applied	apply	VERB
ftr-391	595	5	to	to	ADP
ftr-391	595	6	in	in	ADP
ftr-391	595	7	-	-	PUNCT
ftr-391	595	8	state	state	NOUN
ftr-391	595	9	capital	capital	NOUN
ftr-391	595	10	is	be	AUX
ftr-391	595	11	the	the	DET
ftr-391	595	12	product	product	NOUN
ftr-391	595	13	of	of	ADP
ftr-391	595	14	the	the	DET
ftr-391	595	15	state	state	NOUN
ftr-391	595	16	tax	tax	NOUN
ftr-391	595	17	rate	rate	NOUN
ftr-391	595	18	,	,	PUNCT
ftr-391	595	19	the	the	DET
ftr-391	595	20	weight	weight	NOUN
ftr-391	595	21	levied	levy	VERB
ftr-391	595	22	to	to	ADP
ftr-391	595	23	the	the	DET
ftr-391	595	24	capital	capital	NOUN
ftr-391	595	25	share	share	NOUN
ftr-391	595	26	,	,	PUNCT
ftr-391	595	27	and	and	CCONJ
ftr-391	595	28	the	the	DET
ftr-391	595	29	share	share	NOUN
ftr-391	595	30	of	of	ADP
ftr-391	595	31	capital	capital	NOUN
ftr-391	595	32	located	locate	VERB
ftr-391	595	33	in	in	ADP
ftr-391	595	34	the	the	DET
ftr-391	595	35	state	state	NOUN
ftr-391	595	36	.	.	PUNCT
ftr-391	596	1	thus	thus	ADV
ftr-391	596	2	,	,	PUNCT
ftr-391	596	3	if	if	SCONJ
ftr-391	596	4	a	a	DET
ftr-391	596	5	state	state	NOUN
ftr-391	596	6	applies	apply	VERB
ftr-391	596	7	a	a	DET
ftr-391	596	8	profits	profit	NOUN
ftr-391	596	9	tax	tax	NOUN
ftr-391	596	10	of	of	ADP
ftr-391	596	11	20	20	NUM
ftr-391	596	12	%	%	NOUN
ftr-391	596	13	but	but	CCONJ
ftr-391	596	14	applies	apply	VERB
ftr-391	596	15	a	a	DET
ftr-391	596	16	weight	weight	NOUN
ftr-391	596	17	of	of	ADP
ftr-391	596	18	one	one	NUM
ftr-391	596	19	-	-	PUNCT
ftr-391	596	20	half	half	NOUN
ftr-391	596	21	to	to	ADP
ftr-391	596	22	the	the	DET
ftr-391	596	23	capital	capital	NOUN
ftr-391	596	24	factor	factor	NOUN
ftr-391	596	25	,	,	PUNCT
ftr-391	596	26	then	then	ADV
ftr-391	596	27	the	the	DET
ftr-391	596	28	tax	tax	NOUN
ftr-391	596	29	rate	rate	NOUN
ftr-391	596	30	applied	apply	VERB
ftr-391	596	31	to	to	ADP
ftr-391	596	32	the	the	DET
ftr-391	596	33	share	share	NOUN
ftr-391	596	34	of	of	ADP
ftr-391	596	35	capital	capital	NOUN
ftr-391	596	36	in	in	ADP
ftr-391	596	37	the	the	DET
ftr-391	596	38	state	state	NOUN
ftr-391	596	39	falls	fall	VERB
ftr-391	596	40	from	from	ADP
ftr-391	596	41	20	20	NUM
ftr-391	596	42	%	%	NOUN
ftr-391	596	43	to	to	PART
ftr-391	596	44	10	10	NUM
ftr-391	596	45	%	%	NOUN
ftr-391	596	46	.	.	PUNCT
ftr-391	597	1	a	a	DET
ftr-391	597	2	multistate	multistate	NOUN
ftr-391	597	3	firm	firm	NOUN
ftr-391	597	4	's	's	PART
ftr-391	597	5	overall	overall	ADJ
ftr-391	597	6	tax	tax	NOUN
ftr-391	597	7	rate	rate	NOUN
ftr-391	597	8	is	be	AUX
ftr-391	597	9	the	the	DET
ftr-391	597	10	sum	sum	NOUN
ftr-391	597	11	of	of	ADP
ftr-391	597	12	the	the	DET
ftr-391	597	13	average	average	ADJ
ftr-391	597	14	tax	tax	NOUN
ftr-391	597	15	rates	rate	NOUN
ftr-391	597	16	applied	apply	VERB
ftr-391	597	17	to	to	ADP
ftr-391	597	18	each	each	DET
ftr-391	597	19	factor	factor	NOUN
ftr-391	597	20	included	include	VERB
ftr-391	597	21	in	in	ADP
ftr-391	597	22	the	the	DET
ftr-391	597	23	formula	formula	NOUN
ftr-391	597	24	.	.	PUNCT
ftr-391	598	1	a	a	DET
ftr-391	598	2	firm	firm	NOUN
ftr-391	598	3	can	can	AUX
ftr-391	598	4	reduce	reduce	VERB
ftr-391	598	5	its	its	PRON
ftr-391	598	6	tax	tax	NOUN
ftr-391	598	7	burden	burden	NOUN
ftr-391	598	8	by	by	ADP
ftr-391	598	9	locating	locate	VERB
ftr-391	598	10	its	its	PRON
ftr-391	598	11	apportionment	apportionment	ADJ
ftr-391	598	12	factors	factor	NOUN
ftr-391	598	13	in	in	ADP
ftr-391	598	14	relatively	relatively	ADV
ftr-391	598	15	low	low	ADJ
ftr-391	598	16	tax	tax	NOUN
ftr-391	598	17	areas	area	NOUN
ftr-391	598	18	.	.	PUNCT
ftr-391	599	1	apportionment	apportionment	NOUN
ftr-391	599	2	has	have	VERB
ftr-391	599	3	a	a	DET
ftr-391	599	4	second	second	ADJ
ftr-391	599	5	impact	impact	NOUN
ftr-391	599	6	that	that	PRON
ftr-391	599	7	affects	affect	VERB
ftr-391	599	8	the	the	DET
ftr-391	599	9	cross	cross	ADJ
ftr-391	599	10	-	-	ADJ
ftr-391	599	11	state	state	ADJ
ftr-391	599	12	tax	tax	NOUN
ftr-391	599	13	rate	rate	NOUN
ftr-391	599	14	differential	differential	NOUN
ftr-391	599	15	between	between	ADP
ftr-391	599	16	states	state	NOUN
ftr-391	599	17	that	that	PRON
ftr-391	599	18	participate	participate	VERB
ftr-391	599	19	in	in	ADP
ftr-391	599	20	the	the	DET
ftr-391	599	21	formulary	formulary	NOUN
ftr-391	599	22	system	system	NOUN
ftr-391	599	23	and	and	CCONJ
ftr-391	599	24	those	those	PRON
ftr-391	599	25	that	that	PRON
ftr-391	599	26	do	do	AUX
ftr-391	599	27	not	not	PART
ftr-391	599	28	participate	participate	VERB
ftr-391	599	29	.	.	PUNCT
ftr-391	600	1	this	this	DET
ftr-391	600	2	effect	effect	NOUN
ftr-391	600	3	is	be	AUX
ftr-391	600	4	particularly	particularly	ADV
ftr-391	600	5	important	important	ADJ
ftr-391	600	6	in	in	ADP
ftr-391	600	7	the	the	DET
ftr-391	600	8	case	case	NOUN
ftr-391	600	9	of	of	ADP
ftr-391	600	10	the	the	DET
ftr-391	600	11	european	european	PROPN
ftr-391	600	12	union	union	PROPN
ftr-391	600	13	,	,	PUNCT
ftr-391	600	14	which	which	PRON
ftr-391	600	15	is	be	AUX
ftr-391	600	16	planning	plan	VERB
ftr-391	600	17	to	to	PART
ftr-391	600	18	limit	limit	VERB
ftr-391	600	19	the	the	DET
ftr-391	600	20	formulary	formulary	ADJ
ftr-391	600	21	system	system	NOUN
ftr-391	600	22	to	to	ADP
ftr-391	600	23	the	the	DET
ftr-391	600	24	territorial	territorial	ADJ
ftr-391	600	25	borders	border	NOUN
ftr-391	600	26	.	.	PUNCT
ftr-391	601	1	due	due	ADP
ftr-391	601	2	to	to	ADP
ftr-391	601	3	the	the	DET
ftr-391	601	4	averaging	averaging	NOUN
ftr-391	601	5	effect	effect	NOUN
ftr-391	601	6	,	,	PUNCT
ftr-391	601	7	apportionment	apportionment	NOUN
ftr-391	601	8	causes	cause	VERB
ftr-391	601	9	the	the	DET
ftr-391	601	10	tax	tax	NOUN
ftr-391	601	11	rate	rate	NOUN
ftr-391	601	12	in	in	ADP
ftr-391	601	13	relatively	relatively	ADV
ftr-391	601	14	low	low	ADJ
ftr-391	601	15	tax	tax	NOUN
ftr-391	601	16	areas	area	NOUN
ftr-391	601	17	to	to	PART
ftr-391	601	18	rise	rise	VERB
ftr-391	601	19	relative	relative	ADV
ftr-391	601	20	to	to	ADP
ftr-391	601	21	the	the	DET
ftr-391	601	22	rates	rate	NOUN
ftr-391	601	23	in	in	ADP
ftr-391	601	24	jurisdictions	jurisdiction	NOUN
ftr-391	601	25	that	that	PRON
ftr-391	601	26	do	do	AUX
ftr-391	601	27	not	not	PART
ftr-391	601	28	participate	participate	VERB
ftr-391	601	29	in	in	ADP
ftr-391	601	30	the	the	DET
ftr-391	601	31	apportionment	apportionment	ADJ
ftr-391	601	32	system	system	NOUN
ftr-391	601	33	and	and	CCONJ
ftr-391	601	34	causes	cause	VERB
ftr-391	601	35	the	the	DET
ftr-391	601	36	tax	tax	NOUN
ftr-391	601	37	rate	rate	NOUN
ftr-391	601	38	in	in	ADP
ftr-391	601	39	relatively	relatively	ADV
ftr-391	601	40	high	high	ADJ
ftr-391	601	41	tax	tax	NOUN
ftr-391	601	42	rate	rate	NOUN
ftr-391	601	43	areas	area	NOUN
ftr-391	601	44	to	to	PART
ftr-391	601	45	fall	fall	VERB
ftr-391	601	46	relative	relative	ADJ
ftr-391	601	47	to	to	ADP
ftr-391	601	48	the	the	DET
ftr-391	601	49	rates	rate	NOUN
ftr-391	601	50	in	in	ADP
ftr-391	601	51	jurisdictions	jurisdiction	NOUN
ftr-391	601	52	that	that	PRON
ftr-391	601	53	do	do	AUX
ftr-391	601	54	not	not	PART
ftr-391	601	55	participate	participate	VERB
ftr-391	601	56	in	in	ADP
ftr-391	601	57	the	the	DET
ftr-391	601	58	apportionment	apportionment	ADJ
ftr-391	601	59	system	system	NOUN
ftr-391	601	60	.	.	PUNCT
ftr-391	602	1	therefore	therefore	ADV
ftr-391	602	2	,	,	PUNCT
ftr-391	602	3	under	under	ADP
ftr-391	602	4	apportionment	apportionment	NOUN
ftr-391	602	5	,	,	PUNCT
ftr-391	602	6	multistate	multistate	NOUN
ftr-391	602	7	firms	firm	NOUN
ftr-391	602	8	in	in	ADP
ftr-391	602	9	low	low	ADJ
ftr-391	602	10	-	-	PUNCT
ftr-391	602	11	tax	tax	NOUN
ftr-391	602	12	areas	area	NOUN
ftr-391	602	13	have	have	VERB
ftr-391	602	14	a	a	DET
ftr-391	602	15	relatively	relatively	ADV
ftr-391	602	16	greater	great	ADJ
ftr-391	602	17	incentive	incentive	NOUN
ftr-391	602	18	than	than	SCONJ
ftr-391	602	19	do	do	VERB
ftr-391	602	20	multistate	multistate	NOUN
ftr-391	602	21	firms	firm	NOUN
ftr-391	602	22	in	in	ADP
ftr-391	602	23	high	high	ADJ
ftr-391	602	24	-	-	PUNCT
ftr-391	602	25	tax	tax	NOUN
ftr-391	602	26	areas	area	NOUN
ftr-391	602	27	to	to	PART
ftr-391	602	28	shift	shift	VERB
ftr-391	602	29	their	their	PRON
ftr-391	602	30	physical	physical	ADJ
ftr-391	602	31	operations	operation	NOUN
ftr-391	602	32	outside	outside	ADP
ftr-391	602	33	of	of	ADP
ftr-391	602	34	the	the	DET
ftr-391	602	35	formulary	formulary	ADJ
ftr-391	602	36	area	area	NOUN
ftr-391	602	37	.	.	PUNCT
ftr-391	603	1	gordon	gordon	PROPN
ftr-391	603	2	and	and	CCONJ
ftr-391	603	3	wilson	wilson	PROPN
ftr-391	603	4	showed	show	VERB
ftr-391	603	5	that	that	SCONJ
ftr-391	603	6	fa	fa	PROPN
ftr-391	603	7	creates	create	VERB
ftr-391	603	8	an	an	DET
ftr-391	603	9	incentive	incentive	NOUN
ftr-391	603	10	for	for	ADP
ftr-391	603	11	crossborder	crossborder	NOUN
ftr-391	603	12	mergers	merger	NOUN
ftr-391	603	13	because	because	SCONJ
ftr-391	603	14	firms	firm	NOUN
ftr-391	603	15	doing	do	VERB
ftr-391	603	16	business	business	NOUN
ftr-391	603	17	in	in	ADP
ftr-391	603	18	a	a	DET
ftr-391	603	19	high	high	ADJ
ftr-391	603	20	-	-	PUNCT
ftr-391	603	21	tax	tax	NOUN
ftr-391	603	22	state	state	NOUN
ftr-391	603	23	can	can	AUX
ftr-391	603	24	reduce	reduce	VERB
ftr-391	603	25	their	their	PRON
ftr-391	603	26	overall	overall	ADJ
ftr-391	603	27	tax	tax	NOUN
ftr-391	603	28	burden	burden	NOUN
ftr-391	603	29	by	by	ADP
ftr-391	603	30	merging	merge	VERB
ftr-391	603	31	with	with	ADP
ftr-391	603	32	a	a	DET
ftr-391	603	33	company	company	NOUN
ftr-391	603	34	doing	do	VERB
ftr-391	603	35	business	business	NOUN
ftr-391	603	36	in	in	ADP
ftr-391	603	37	a	a	DET
ftr-391	603	38	low	low	ADJ
ftr-391	603	39	-	-	PUNCT
ftr-391	603	40	tax	tax	NOUN
ftr-391	603	41	state	state	NOUN
ftr-391	603	42	.	.	PUNCT
ftr-391	603	43	"	"	PUNCT
ftr-391	604	1	their	their	PRON
ftr-391	604	2	analysis	analysis	NOUN
ftr-391	604	3	also	also	ADV
ftr-391	604	4	shows	show	VERB
ftr-391	604	5	that	that	SCONJ
ftr-391	604	6	if	if	SCONJ
ftr-391	604	7	the	the	DET
ftr-391	604	8	formula	formula	NOUN
ftr-391	604	9	includes	include	VERB
ftr-391	604	10	destination	destination	NOUN
ftr-391	604	11	-	-	PUNCT
ftr-391	604	12	based	base	VERB
ftr-391	604	13	sales	sale	NOUN
ftr-391	604	14	,	,	PUNCT
ftr-391	604	15	then	then	ADV
ftr-391	604	16	fa	fa	PROPN
ftr-391	604	17	encourages	encourage	VERB
ftr-391	604	18	companies	company	NOUN
ftr-391	604	19	to	to	PART
ftr-391	604	20	produce	produce	VERB
ftr-391	604	21	in	in	ADP
ftr-391	604	22	a	a	DET
ftr-391	604	23	state	state	NOUN
ftr-391	604	24	and	and	CCONJ
ftr-391	604	25	sell	sell	VERB
ftr-391	604	26	out	out	ADP
ftr-391	604	27	of	of	ADP
ftr-391	604	28	the	the	DET
ftr-391	604	29	state	state	NOUN
ftr-391	604	30	.	.	PUNCT
ftr-391	605	1	the	the	DET
ftr-391	605	2	states	state	NOUN
ftr-391	605	3	put	put	VERB
ftr-391	605	4	these	these	DET
ftr-391	605	5	theoretical	theoretical	ADJ
ftr-391	605	6	results	result	NOUN
ftr-391	605	7	into	into	ADP
ftr-391	605	8	practice	practice	NOUN
ftr-391	605	9	by	by	ADP
ftr-391	605	10	moving	move	VERB
ftr-391	605	11	away	away	ADV
ftr-391	605	12	from	from	ADP
ftr-391	605	13	a	a	DET
ftr-391	605	14	property	property	NOUN
ftr-391	605	15	and	and	CCONJ
ftr-391	605	16	payroll	payroll	NOUN
ftr-391	605	17	based	base	VERB
ftr-391	605	18	formula	formula	NOUN
ftr-391	605	19	to	to	ADP
ftr-391	605	20	one	one	NUM
ftr-391	605	21	that	that	PRON
ftr-391	605	22	increases	increase	VERB
ftr-391	605	23	the	the	DET
ftr-391	605	24	weight	weight	NOUN
ftr-391	605	25	on	on	ADP
ftr-391	605	26	the	the	DET
ftr-391	605	27	sales	sale	NOUN
ftr-391	605	28	factor	factor	NOUN
ftr-391	605	29	.	.	PUNCT
ftr-391	606	1	recent	recent	ADJ
ftr-391	606	2	research	research	NOUN
ftr-391	606	3	that	that	PRON
ftr-391	606	4	focuses	focus	VERB
ftr-391	606	5	on	on	ADP
ftr-391	606	6	the	the	DET
ftr-391	606	7	eu	eu	PROPN
ftr-391	606	8	's	's	PART
ftr-391	606	9	plan	plan	NOUN
ftr-391	606	10	to	to	PART
ftr-391	606	11	move	move	VERB
ftr-391	606	12	to	to	ADP
ftr-391	606	13	fa	fa	PROPN
ftr-391	606	14	modifies	modify	VERB
ftr-391	606	15	this	this	DET
ftr-391	606	16	model	model	NOUN
ftr-391	606	17	to	to	PART
ftr-391	606	18	incorporate	incorporate	VERB
ftr-391	606	19	additional	additional	ADJ
ftr-391	606	20	issues	issue	NOUN
ftr-391	606	21	,	,	PUNCT
ftr-391	606	22	such	such	ADJ
ftr-391	606	23	as	as	ADP
ftr-391	606	24	income	income	NOUN
ftr-391	606	25	shifting	shifting	NOUN
ftr-391	606	26	,	,	PUNCT
ftr-391	606	27	that	that	PRON
ftr-391	606	28	alter	alter	VERB
ftr-391	606	29	some	some	PRON
ftr-391	606	30	of	of	ADP
ftr-391	606	31	the	the	DET
ftr-391	606	32	traditional	traditional	ADJ
ftr-391	606	33	conclusions	conclusion	NOUN
ftr-391	606	34	of	of	ADP
ftr-391	606	35	fa	fa	PROPN
ftr-391	606	36	.	.	PUNCT
ftr-391	607	1	for	for	ADP
ftr-391	607	2	example	example	NOUN
ftr-391	607	3	,	,	PUNCT
ftr-391	607	4	sorensen	sorensen	PROPN
ftr-391	607	5	finds	find	VERB
ftr-391	607	6	that	that	SCONJ
ftr-391	607	7	tax	tax	NOUN
ftr-391	607	8	rates	rate	NOUN
ftr-391	607	9	may	may	AUX
ftr-391	607	10	be	be	AUX
ftr-391	607	11	too	too	ADV
ftr-391	607	12	high	high	ADJ
ftr-391	607	13	under	under	ADP
ftr-391	607	14	fa	fa	NOUN
ftr-391	607	15	compared	compare	VERB
ftr-391	607	16	with	with	ADP
ftr-391	607	17	sa	sa	PROPN
ftr-391	607	18	if	if	SCONJ
ftr-391	607	19	countries	country	NOUN
ftr-391	607	20	do	do	AUX
ftr-391	607	21	not	not	PART
ftr-391	607	22	take	take	VERB
ftr-391	607	23	the	the	DET
ftr-391	607	24	negative	negative	ADJ
ftr-391	607	25	impacts	impact	NOUN
ftr-391	607	26	of	of	ADP
ftr-391	607	27	fa	fa	PROPN
ftr-391	607	28	into	into	ADP
ftr-391	607	29	account	account	NOUN
ftr-391	607	30	when	when	SCONJ
ftr-391	607	31	setting	set	VERB
ftr-391	607	32	their	their	PRON
ftr-391	607	33	tax	tax	NOUN
ftr-391	607	34	rates.62	rates.62	PROPN
ftr-391	607	35	nielsen	nielsen	PROPN
ftr-391	607	36	,	,	PUNCT
ftr-391	607	37	61	61	NUM
ftr-391	607	38	.	.	PUNCT
ftr-391	608	1	see	see	VERB
ftr-391	608	2	roger	roger	PROPN
ftr-391	608	3	gordon	gordon	PROPN
ftr-391	608	4	and	and	CCONJ
ftr-391	608	5	john	john	PROPN
ftr-391	608	6	d.	d.	PROPN
ftr-391	608	7	wilson	wilson	PROPN
ftr-391	608	8	,	,	PUNCT
ftr-391	608	9	an	an	DET
ftr-391	608	10	examination	examination	NOUN
ftr-391	608	11	of	of	ADP
ftr-391	608	12	multijurisdictional	multijurisdictional	ADJ
ftr-391	608	13	corporate	corporate	ADJ
ftr-391	608	14	income	income	NOUN
ftr-391	608	15	taxation	taxation	NOUN
ftr-391	608	16	under	under	ADP
ftr-391	608	17	formula	formula	NOUN
ftr-391	608	18	apportionment	apportionment	NOUN
ftr-391	608	19	,	,	PUNCT
ftr-391	608	20	54	54	NUM
ftr-391	608	21	econometrica	econometrica	NOUN
ftr-391	608	22	6	6	NUM
ftr-391	608	23	,	,	PUNCT
ftr-391	608	24	1357	1357	NUM
ftr-391	608	25	(	(	PUNCT
ftr-391	608	26	1986	1986	NUM
ftr-391	608	27	)	)	PUNCT
ftr-391	608	28	.	.	PUNCT
ftr-391	609	1	62	62	NUM
ftr-391	609	2	.	.	PUNCT
ftr-391	610	1	peter	peter	PROPN
ftr-391	610	2	b.	b.	PROPN
ftr-391	610	3	sorensen	sorensen	PROPN
ftr-391	610	4	,	,	PUNCT
ftr-391	610	5	company	company	NOUN
ftr-391	610	6	tax	tax	NOUN
ftr-391	610	7	reform	reform	NOUN
ftr-391	610	8	in	in	ADP
ftr-391	610	9	the	the	DET
ftr-391	610	10	european	european	PROPN
ftr-391	610	11	union	union	PROPN
ftr-391	610	12	,	,	PUNCT
ftr-391	610	13	11	11	NUM
ftr-391	610	14	j.	j.	NOUN
ftr-391	610	15	of	of	ADP
ftr-391	610	16	int'l	int'l	NOUN
ftr-391	610	17	tax	tax	NOUN
ftr-391	610	18	pub	pub	NOUN
ftr-391	610	19	.	.	PUNCT
ftr-391	611	1	fin	fin	NOUN
ftr-391	611	2	.	.	PUNCT
ftr-391	612	1	91	91	NUM
ftr-391	612	2	(	(	PUNCT
ftr-391	612	3	2004	2004	NUM
ftr-391	612	4	)	)	PUNCT
ftr-391	612	5	;	;	PUNCT
ftr-391	612	6	soren	soren	PROPN
ftr-391	612	7	bo	bo	PROPN
ftr-391	612	8	nielsen	nielsen	PROPN
ftr-391	612	9	,	,	PUNCT
ftr-391	612	10	pascalis	pascalis	PROPN
ftr-391	612	11	raimondos	raimondo	NOUN
ftr-391	612	12	-	-	PUNCT
ftr-391	612	13	moller	moller	NOUN
ftr-391	612	14	,	,	PUNCT
ftr-391	612	15	and	and	CCONJ
ftr-391	612	16	guttorm	guttorm	NOUN
ftr-391	612	17	schjelderup	schjelderup	NOUN
ftr-391	612	18	,	,	PUNCT
ftr-391	612	19	tax	tax	NOUN
ftr-391	612	20	spillovers	spillover	NOUN
ftr-391	612	21	under	under	ADP
ftr-391	612	22	separate	separate	ADJ
ftr-391	612	23	accounting	accounting	NOUN
ftr-391	612	24	and	and	CCONJ
ftr-391	612	25	formula	formula	NOUN
ftr-391	612	26	apportionment	apportionment	NOUN
ftr-391	612	27	1	1	NUM
ftr-391	612	28	-	-	SYM
ftr-391	612	29	7	7	NUM
ftr-391	612	30	economic	economic	ADJ
ftr-391	612	31	policy	policy	NOUN
ftr-391	612	32	research	research	NOUN
ftr-391	612	33	union	union	NOUN
ftr-391	612	34	,	,	PUNCT
ftr-391	612	35	copenhagen	copenhagen	PROPN
ftr-391	612	36	business	business	PROPN
ftr-391	612	37	school	school	PROPN
ftr-391	612	38	(	(	PUNCT
ftr-391	612	39	2004	2004	NUM
ftr-391	612	40	)	)	PUNCT
ftr-391	612	41	.	.	PUNCT
ftr-391	613	1	raimondos	raimondo	NOUN
ftr-391	613	2	-	-	PUNCT
ftr-391	613	3	moller	moller	PROPN
ftr-391	613	4	,	,	PUNCT
ftr-391	613	5	and	and	CCONJ
ftr-391	613	6	schjelderup	schjelderup	NOUN
ftr-391	613	7	showed	show	VERB
ftr-391	613	8	that	that	SCONJ
ftr-391	613	9	countries	country	NOUN
ftr-391	613	10	will	will	AUX
ftr-391	613	11	tend	tend	VERB
ftr-391	613	12	to	to	PART
ftr-391	613	13	keep	keep	VERB
ftr-391	613	14	their	their	PRON
ftr-391	613	15	tax	tax	NOUN
ftr-391	613	16	rates	rate	NOUN
ftr-391	613	17	low	low	ADJ
ftr-391	613	18	if	if	SCONJ
ftr-391	613	19	they	they	PRON
ftr-391	613	20	face	face	VERB
ftr-391	613	21	the	the	DET
ftr-391	613	22	threat	threat	NOUN
ftr-391	613	23	of	of	ADP
ftr-391	613	24	tax	tax	NOUN
ftr-391	613	25	base	base	NOUN
ftr-391	613	26	flight	flight	NOUN
ftr-391	613	27	.	.	PUNCT
ftr-391	614	1	under	under	ADP
ftr-391	614	2	separate	separate	ADJ
ftr-391	614	3	accounting	accounting	NOUN
ftr-391	614	4	this	this	DET
ftr-391	614	5	threat	threat	NOUN
ftr-391	614	6	is	be	AUX
ftr-391	614	7	stronger	strong	ADJ
ftr-391	614	8	the	the	DET
ftr-391	614	9	weaker	weak	ADJ
ftr-391	614	10	is	be	AUX
ftr-391	614	11	transfer	transfer	NOUN
ftr-391	614	12	pricing	pricing	NOUN
ftr-391	614	13	enforcement	enforcement	NOUN
ftr-391	614	14	.	.	PUNCT
ftr-391	615	1	under	under	ADP
ftr-391	615	2	formulary	formulary	ADJ
ftr-391	615	3	apportionment	apportionment	NOUN
ftr-391	615	4	the	the	DET
ftr-391	615	5	threat	threat	NOUN
ftr-391	615	6	is	be	AUX
ftr-391	615	7	stronger	strong	ADJ
ftr-391	615	8	the	the	DET
ftr-391	615	9	greater	great	ADJ
ftr-391	615	10	are	be	AUX
ftr-391	615	11	pure	pure	ADJ
ftr-391	615	12	profits	profit	NOUN
ftr-391	615	13	.	.	PUNCT
ftr-391	616	1	if	if	SCONJ
ftr-391	616	2	multinational	multinational	ADJ
ftr-391	616	3	firms	firm	NOUN
ftr-391	616	4	can	can	AUX
ftr-391	616	5	shift	shift	VERB
ftr-391	616	6	profits	profit	NOUN
ftr-391	616	7	at	at	ADP
ftr-391	616	8	a	a	DET
ftr-391	616	9	relatively	relatively	ADV
ftr-391	616	10	low	low	ADJ
ftr-391	616	11	cost	cost	NOUN
ftr-391	616	12	,	,	PUNCT
ftr-391	616	13	say	say	VERB
ftr-391	616	14	because	because	SCONJ
ftr-391	616	15	transfer	transfer	NOUN
ftr-391	616	16	pricing	pricing	NOUN
ftr-391	616	17	enforcement	enforcement	NOUN
ftr-391	616	18	is	be	AUX
ftr-391	616	19	weak	weak	ADJ
ftr-391	616	20	in	in	ADP
ftr-391	616	21	the	the	DET
ftr-391	616	22	current	current	ADJ
ftr-391	616	23	system	system	NOUN
ftr-391	616	24	,	,	PUNCT
ftr-391	616	25	then	then	ADV
ftr-391	616	26	the	the	DET
ftr-391	616	27	attractiveness	attractiveness	NOUN
ftr-391	616	28	of	of	ADP
ftr-391	616	29	formulary	formulary	ADJ
ftr-391	616	30	apportionment	apportionment	NOUN
ftr-391	616	31	in	in	ADP
ftr-391	616	32	terms	term	NOUN
ftr-391	616	33	of	of	ADP
ftr-391	616	34	preventing	prevent	VERB
ftr-391	616	35	tax	tax	NOUN
ftr-391	616	36	base	base	NOUN
ftr-391	616	37	flight	flight	NOUN
ftr-391	616	38	rises	rise	NOUN
ftr-391	616	39	relative	relative	ADJ
ftr-391	616	40	to	to	ADP
ftr-391	616	41	separate	separate	ADJ
ftr-391	616	42	accounting	accounting	NOUN
ftr-391	616	43	.	.	PUNCT
ftr-391	617	1	however	however	ADV
ftr-391	617	2	,	,	PUNCT
ftr-391	617	3	if	if	SCONJ
ftr-391	617	4	transfer	transfer	NOUN
ftr-391	617	5	pricing	pricing	NOUN
ftr-391	617	6	is	be	AUX
ftr-391	617	7	costly	costly	ADJ
ftr-391	617	8	,	,	PUNCT
ftr-391	617	9	say	say	VERB
ftr-391	617	10	because	because	SCONJ
ftr-391	617	11	the	the	DET
ftr-391	617	12	tax	tax	NOUN
ftr-391	617	13	authorities	authority	NOUN
ftr-391	617	14	impose	impose	VERB
ftr-391	617	15	penalties	penalty	NOUN
ftr-391	617	16	for	for	ADP
ftr-391	617	17	transfer	transfer	NOUN
ftr-391	617	18	pricing	pricing	NOUN
ftr-391	617	19	abuse	abuse	NOUN
ftr-391	617	20	,	,	PUNCT
ftr-391	617	21	then	then	ADV
ftr-391	617	22	profit	profit	NOUN
ftr-391	617	23	shifting	shifting	NOUN
ftr-391	617	24	becomes	become	VERB
ftr-391	617	25	more	more	ADV
ftr-391	617	26	costly	costly	ADJ
ftr-391	617	27	under	under	ADP
ftr-391	617	28	separate	separate	ADJ
ftr-391	617	29	accounting	accounting	NOUN
ftr-391	617	30	and	and	CCONJ
ftr-391	617	31	that	that	DET
ftr-391	617	32	method	method	NOUN
ftr-391	617	33	becomes	become	VERB
ftr-391	617	34	more	more	ADV
ftr-391	617	35	attractive	attractive	ADJ
ftr-391	617	36	in	in	ADP
ftr-391	617	37	preventing	prevent	VERB
ftr-391	617	38	tax	tax	NOUN
ftr-391	617	39	base	base	NOUN
ftr-391	617	40	flight	flight	NOUN
ftr-391	617	41	relative	relative	NOUN
ftr-391	617	42	to	to	ADP
ftr-391	617	43	formulary	formulary	ADJ
ftr-391	617	44	apportionment	apportionment	NOUN
ftr-391	617	45	.	.	PUNCT
ftr-391	618	1	by	by	ADP
ftr-391	618	2	contrast	contrast	NOUN
ftr-391	618	3	,	,	PUNCT
ftr-391	618	4	if	if	SCONJ
ftr-391	618	5	pure	pure	ADJ
ftr-391	618	6	profits	profit	NOUN
ftr-391	618	7	are	be	AUX
ftr-391	618	8	relatively	relatively	ADV
ftr-391	618	9	large	large	ADJ
ftr-391	618	10	,	,	PUNCT
ftr-391	618	11	then	then	ADV
ftr-391	618	12	companies	company	NOUN
ftr-391	618	13	have	have	VERB
ftr-391	618	14	an	an	DET
ftr-391	618	15	incentive	incentive	NOUN
ftr-391	618	16	to	to	PART
ftr-391	618	17	shift	shift	VERB
ftr-391	618	18	the	the	DET
ftr-391	618	19	location	location	NOUN
ftr-391	618	20	of	of	ADP
ftr-391	618	21	their	their	PRON
ftr-391	618	22	investment	investment	NOUN
ftr-391	618	23	under	under	ADP
ftr-391	618	24	formulary	formulary	ADJ
ftr-391	618	25	apportionment	apportionment	NOUN
ftr-391	618	26	and	and	CCONJ
ftr-391	618	27	countries	country	NOUN
ftr-391	618	28	face	face	VERB
ftr-391	618	29	pressures	pressure	NOUN
ftr-391	618	30	to	to	PART
ftr-391	618	31	keep	keep	VERB
ftr-391	618	32	their	their	PRON
ftr-391	618	33	tax	tax	NOUN
ftr-391	618	34	rates	rate	NOUN
ftr-391	618	35	low	low	ADJ
ftr-391	618	36	.	.	PUNCT
ftr-391	619	1	combining	combine	VERB
ftr-391	619	2	these	these	DET
ftr-391	619	3	effects	effect	NOUN
ftr-391	619	4	shows	show	VERB
ftr-391	619	5	that	that	SCONJ
ftr-391	619	6	if	if	SCONJ
ftr-391	619	7	countries	country	NOUN
ftr-391	619	8	increase	increase	VERB
ftr-391	619	9	the	the	DET
ftr-391	619	10	cost	cost	NOUN
ftr-391	619	11	of	of	ADP
ftr-391	619	12	shifting	shift	VERB
ftr-391	619	13	income	income	NOUN
ftr-391	619	14	and	and	CCONJ
ftr-391	619	15	if	if	SCONJ
ftr-391	619	16	companies	company	NOUN
ftr-391	619	17	have	have	VERB
ftr-391	619	18	high	high	ADJ
ftr-391	619	19	pure	pure	ADJ
ftr-391	619	20	profits	profit	NOUN
ftr-391	619	21	,	,	PUNCT
ftr-391	619	22	then	then	ADV
ftr-391	619	23	formulary	formulary	ADJ
ftr-391	619	24	apportionment	apportionment	NOUN
ftr-391	619	25	increases	increase	VERB
ftr-391	619	26	tax	tax	NOUN
ftr-391	619	27	competition	competition	NOUN
ftr-391	619	28	relative	relative	ADJ
ftr-391	619	29	to	to	ADP
ftr-391	619	30	separate	separate	ADJ
ftr-391	619	31	accounting	accounting	NOUN
ftr-391	619	32	.	.	PUNCT
ftr-391	620	1	assuming	assume	VERB
ftr-391	620	2	that	that	SCONJ
ftr-391	620	3	countries	country	NOUN
ftr-391	620	4	agree	agree	VERB
ftr-391	620	5	to	to	PART
ftr-391	620	6	use	use	VERB
ftr-391	620	7	the	the	DET
ftr-391	620	8	same	same	ADJ
ftr-391	620	9	formula	formula	NOUN
ftr-391	620	10	,	,	PUNCT
ftr-391	620	11	pethig	pethig	NOUN
ftr-391	620	12	and	and	CCONJ
ftr-391	620	13	wagener	wagener	NOUN
ftr-391	620	14	examine	examine	VERB
ftr-391	620	15	how	how	SCONJ
ftr-391	620	16	tax	tax	NOUN
ftr-391	620	17	competition	competition	NOUN
ftr-391	620	18	varies	vary	VERB
ftr-391	620	19	under	under	ADP
ftr-391	620	20	different	different	ADJ
ftr-391	620	21	formulae	formulae	NOUN
ftr-391	620	22	.	.	PUNCT
ftr-391	621	1	tax	tax	NOUN
ftr-391	621	2	competition	competition	NOUN
ftr-391	621	3	will	will	AUX
ftr-391	621	4	generally	generally	ADV
ftr-391	621	5	be	be	AUX
ftr-391	621	6	stronger	strong	ADJ
ftr-391	621	7	the	the	DET
ftr-391	621	8	more	more	ADV
ftr-391	621	9	sensitive	sensitive	ADJ
ftr-391	621	10	factor	factor	NOUN
ftr-391	621	11	shares	share	NOUN
ftr-391	621	12	are	be	AUX
ftr-391	621	13	to	to	ADP
ftr-391	621	14	tax	tax	NOUN
ftr-391	621	15	rate	rate	NOUN
ftr-391	621	16	differences	difference	NOUN
ftr-391	621	17	.	.	PUNCT
ftr-391	622	1	since	since	SCONJ
ftr-391	622	2	labor	labor	NOUN
ftr-391	622	3	is	be	AUX
ftr-391	622	4	assumed	assume	VERB
ftr-391	622	5	to	to	PART
ftr-391	622	6	be	be	AUX
ftr-391	622	7	the	the	DET
ftr-391	622	8	least	least	ADJ
ftr-391	622	9	mobile	mobile	ADJ
ftr-391	622	10	factor	factor	NOUN
ftr-391	622	11	,	,	PUNCT
ftr-391	622	12	at	at	ADP
ftr-391	622	13	least	least	ADJ
ftr-391	622	14	in	in	ADP
ftr-391	622	15	the	the	DET
ftr-391	622	16	short	short	ADJ
ftr-391	622	17	run	run	NOUN
ftr-391	622	18	,	,	PUNCT
ftr-391	622	19	tax	tax	NOUN
ftr-391	622	20	competition	competition	NOUN
ftr-391	622	21	is	be	AUX
ftr-391	622	22	likely	likely	ADJ
ftr-391	622	23	to	to	PART
ftr-391	622	24	be	be	AUX
ftr-391	622	25	lower	low	ADJ
ftr-391	622	26	under	under	ADP
ftr-391	622	27	this	this	DET
ftr-391	622	28	formula	formula	NOUN
ftr-391	622	29	than	than	ADP
ftr-391	622	30	under	under	ADP
ftr-391	622	31	formulae	formulae	NOUN
ftr-391	622	32	that	that	PRON
ftr-391	622	33	include	include	VERB
ftr-391	622	34	property	property	NOUN
ftr-391	622	35	and	and	CCONJ
ftr-391	622	36	sales	sale	NOUN
ftr-391	622	37	factors	factor	NOUN
ftr-391	622	38	.	.	PUNCT
ftr-391	623	1	the	the	DET
ftr-391	623	2	tax	tax	NOUN
ftr-391	623	3	base	base	NOUN
ftr-391	623	4	is	be	AUX
ftr-391	623	5	also	also	ADV
ftr-391	623	6	an	an	DET
ftr-391	623	7	important	important	ADJ
ftr-391	623	8	element	element	NOUN
ftr-391	623	9	to	to	PART
ftr-391	623	10	consider	consider	VERB
ftr-391	623	11	.	.	PUNCT
ftr-391	624	1	kolmar	kolmar	PROPN
ftr-391	624	2	and	and	CCONJ
ftr-391	624	3	wagener	wagener	ADJ
ftr-391	624	4	find	find	VERB
ftr-391	624	5	that	that	SCONJ
ftr-391	624	6	although	although	SCONJ
ftr-391	624	7	the	the	DET
ftr-391	624	8	amount	amount	NOUN
ftr-391	624	9	of	of	ADP
ftr-391	624	10	tax	tax	NOUN
ftr-391	624	11	competition	competition	NOUN
ftr-391	624	12	is	be	AUX
ftr-391	624	13	independent	independent	ADJ
ftr-391	624	14	of	of	ADP
ftr-391	624	15	the	the	DET
ftr-391	624	16	tax	tax	NOUN
ftr-391	624	17	base	base	NOUN
ftr-391	624	18	under	under	ADP
ftr-391	624	19	separate	separate	ADJ
ftr-391	624	20	accounting	accounting	NOUN
ftr-391	624	21	,	,	PUNCT
ftr-391	624	22	the	the	DET
ftr-391	624	23	tax	tax	NOUN
ftr-391	624	24	base	base	NOUN
ftr-391	624	25	and	and	CCONJ
ftr-391	624	26	the	the	DET
ftr-391	624	27	formula	formula	NOUN
ftr-391	624	28	simultaneously	simultaneously	ADV
ftr-391	624	29	affect	affect	VERB
ftr-391	624	30	tax	tax	NOUN
ftr-391	624	31	competition	competition	NOUN
ftr-391	624	32	under	under	ADP
ftr-391	624	33	apportionment.63	apportionment.63	PROPN
ftr-391	624	34	mintz	mintz	PROPN
ftr-391	624	35	and	and	CCONJ
ftr-391	624	36	weiner	weiner	NOUN
ftr-391	624	37	consider	consider	VERB
ftr-391	624	38	the	the	DET
ftr-391	624	39	efficiency	efficiency	NOUN
ftr-391	624	40	aspects	aspect	NOUN
ftr-391	624	41	of	of	ADP
ftr-391	624	42	the	the	DET
ftr-391	624	43	commission	commission	NOUN
ftr-391	624	44	's	's	PART
ftr-391	624	45	specific	specific	ADJ
ftr-391	624	46	proposals	proposal	NOUN
ftr-391	624	47	.	.	PUNCT
ftr-391	625	1	as	as	ADV
ftr-391	625	2	long	long	ADV
ftr-391	625	3	as	as	SCONJ
ftr-391	625	4	tax	tax	NOUN
ftr-391	625	5	rates	rate	NOUN
ftr-391	625	6	continue	continue	VERB
ftr-391	625	7	to	to	PART
ftr-391	625	8	differ	differ	VERB
ftr-391	625	9	across	across	ADP
ftr-391	625	10	member	member	NOUN
ftr-391	625	11	states	state	NOUN
ftr-391	625	12	,	,	PUNCT
ftr-391	625	13	economic	economic	ADJ
ftr-391	625	14	inefficiencies	inefficiency	NOUN
ftr-391	625	15	arise	arise	VERB
ftr-391	625	16	under	under	ADP
ftr-391	625	17	formulary	formulary	ADJ
ftr-391	625	18	apportionment	apportionment	NOUN
ftr-391	625	19	.	.	PUNCT
ftr-391	626	1	it	it	PRON
ftr-391	626	2	is	be	AUX
ftr-391	626	3	not	not	PART
ftr-391	626	4	clear	clear	ADJ
ftr-391	626	5	whether	whether	SCONJ
ftr-391	626	6	the	the	DET
ftr-391	626	7	inefficiencies	inefficiency	NOUN
ftr-391	626	8	introduced	introduce	VERB
ftr-391	626	9	through	through	ADP
ftr-391	626	10	formulary	formulary	ADJ
ftr-391	626	11	apportionment	apportionment	NOUN
ftr-391	626	12	(	(	PUNCT
ftr-391	626	13	e.g.	e.g.	ADV
ftr-391	626	14	,	,	PUNCT
ftr-391	626	15	distortions	distortion	NOUN
ftr-391	626	16	through	through	ADP
ftr-391	626	17	the	the	DET
ftr-391	626	18	factors	factor	NOUN
ftr-391	626	19	)	)	PUNCT
ftr-391	626	20	are	be	AUX
ftr-391	626	21	empirically	empirically	ADV
ftr-391	626	22	more	more	ADV
ftr-391	626	23	important	important	ADJ
ftr-391	626	24	compared	compare	VERB
ftr-391	626	25	to	to	ADP
ftr-391	626	26	the	the	DET
ftr-391	626	27	inefficiencies	inefficiency	NOUN
ftr-391	626	28	that	that	PRON
ftr-391	626	29	are	be	AUX
ftr-391	626	30	removed	remove	VERB
ftr-391	626	31	(	(	PUNCT
ftr-391	626	32	e.g.	e.g.	ADV
ftr-391	626	33	,	,	PUNCT
ftr-391	626	34	the	the	DET
ftr-391	626	35	differences	difference	NOUN
ftr-391	626	36	in	in	ADP
ftr-391	626	37	tax	tax	NOUN
ftr-391	626	38	bases	basis	NOUN
ftr-391	626	39	.	.	PUNCT
ftr-391	626	40	)	)	PUNCT
ftr-391	626	41	.	.	PUNCT
ftr-391	626	42	'	'	PUNCT
ftr-391	627	1	gerard	gerard	NOUN
ftr-391	627	2	and	and	CCONJ
ftr-391	627	3	gdrard	gdrard	NOUN
ftr-391	627	4	and	and	CCONJ
ftr-391	627	5	weiner	weiner	NOUN
ftr-391	627	6	examine	examine	VERB
ftr-391	627	7	a	a	DET
ftr-391	627	8	situation	situation	NOUN
ftr-391	627	9	of	of	ADP
ftr-391	627	10	formulary	formulary	ADJ
ftr-391	627	11	apportionment	apportionment	NOUN
ftr-391	627	12	and	and	CCONJ
ftr-391	627	13	cross	cross	ADJ
ftr-391	627	14	-	-	ADJ
ftr-391	627	15	border	border	ADJ
ftr-391	627	16	loss	loss	NOUN
ftr-391	627	17	offsetting	offset	VERB
ftr-391	627	18	in	in	ADP
ftr-391	627	19	a	a	DET
ftr-391	627	20	model	model	NOUN
ftr-391	627	21	with	with	ADP
ftr-391	627	22	uncertainty	uncertainty	NOUN
ftr-391	627	23	.	.	PUNCT
ftr-391	628	1	the	the	DET
ftr-391	628	2	63	63	NUM
ftr-391	628	3	.	.	PUNCT
ftr-391	629	1	rudiger	rudiger	NOUN
ftr-391	629	2	pethig	pethig	PROPN
ftr-391	629	3	and	and	CCONJ
ftr-391	629	4	andreas	andreas	PROPN
ftr-391	629	5	wagener	wagener	NOUN
ftr-391	629	6	,	,	PUNCT
ftr-391	629	7	profit	profit	NOUN
ftr-391	629	8	tax	tax	NOUN
ftr-391	629	9	competition	competition	NOUN
ftr-391	629	10	formula	formula	NOUN
ftr-391	629	11	apportionment	apportionment	NOUN
ftr-391	629	12	(	(	PUNCT
ftr-391	629	13	ilpf	ilpf	PROPN
ftr-391	629	14	conference	conference	PROPN
ftr-391	629	15	,	,	PUNCT
ftr-391	629	16	prague	prague	NOUN
ftr-391	629	17	(	(	PUNCT
ftr-391	629	18	2004	2004	NUM
ftr-391	629	19	)	)	PUNCT
ftr-391	629	20	,	,	PUNCT
ftr-391	629	21	available	available	ADJ
ftr-391	629	22	at	at	ADP
ftr-391	629	23	http://www2.unisiegen.de/dept/fb05/vwliv/papers/current/106-03.pdf	http://www2.unisiegen.de/dept/fb05/vwliv/papers/current/106-03.pdf	PROPN
ftr-391	629	24	;	;	PUNCT
ftr-391	629	25	martin	martin	PROPN
ftr-391	629	26	kolmar	kolmar	PROPN
ftr-391	629	27	and	and	CCONJ
ftr-391	629	28	andreas	andreas	PROPN
ftr-391	629	29	wagener	wagener	PROPN
ftr-391	629	30	,	,	PUNCT
ftr-391	629	31	the	the	DET
ftr-391	629	32	role	role	NOUN
ftr-391	629	33	of	of	ADP
ftr-391	629	34	the	the	DET
ftr-391	629	35	tax	tax	NOUN
ftr-391	629	36	base	base	NOUN
ftr-391	629	37	in	in	ADP
ftr-391	629	38	tax	tax	NOUN
ftr-391	629	39	competition	competition	NOUN
ftr-391	629	40	with	with	ADP
ftr-391	629	41	formula	formula	NOUN
ftr-391	629	42	apportionment	apportionment	NOUN
ftr-391	629	43	1	1	NUM
ftr-391	629	44	,	,	PUNCT
ftr-391	629	45	(	(	PUNCT
ftr-391	629	46	university	university	NOUN
ftr-391	629	47	of	of	ADP
ftr-391	629	48	vienna	vienna	PROPN
ftr-391	629	49	,	,	PUNCT
ftr-391	629	50	working	working	NOUN
ftr-391	629	51	paper	paper	NOUN
ftr-391	629	52	,	,	PUNCT
ftr-391	629	53	2004	2004	NUM
ftr-391	629	54	)	)	PUNCT
ftr-391	629	55	,	,	PUNCT
ftr-391	629	56	available	available	ADJ
ftr-391	629	57	at	at	ADP
ftr-391	629	58	http://homepage.univie.ac.at/andreas.wagener/papers/kolmar-wagener.pdf	http://homepage.univie.ac.at/andreas.wagener/papers/kolmar-wagener.pdf	PROPN
ftr-391	629	59	.	.	PUNCT
ftr-391	630	1	64	64	NUM
ftr-391	630	2	.	.	PUNCT
ftr-391	631	1	jack	jack	PROPN
ftr-391	631	2	mintz	mintz	PROPN
ftr-391	631	3	and	and	CCONJ
ftr-391	631	4	joann	joann	PROPN
ftr-391	631	5	weiner	weiner	NOUN
ftr-391	631	6	,	,	PUNCT
ftr-391	631	7	exploring	explore	VERB
ftr-391	631	8	formula	formula	NOUN
ftr-391	631	9	allocation	allocation	NOUN
ftr-391	631	10	for	for	ADP
ftr-391	631	11	the	the	DET
ftr-391	631	12	european	european	PROPN
ftr-391	631	13	union	union	PROPN
ftr-391	631	14	,	,	PUNCT
ftr-391	631	15	10	10	NUM
ftr-391	631	16	int'l	int'l	NOUN
ftr-391	631	17	tax	tax	NOUN
ftr-391	631	18	and	and	CCONJ
ftr-391	631	19	pub	pub	NOUN
ftr-391	631	20	.	.	PUNCT
ftr-391	632	1	fin	fin	NOUN
ftr-391	632	2	.	.	PUNCT
ftr-391	633	1	695	695	NUM
ftr-391	633	2	,	,	PUNCT
ftr-391	633	3	701	701	NUM
ftr-391	633	4	(	(	PUNCT
ftr-391	633	5	2003	2003	NUM
ftr-391	633	6	)	)	PUNCT
ftr-391	633	7	.	.	PUNCT
ftr-391	634	1	florida	florida	PROPN
ftr-391	634	2	tax	tax	PROPN
ftr-391	634	3	review	review	NOUN
ftr-391	634	4	[	[	X
ftr-391	634	5	vol	vol	NOUN
ftr-391	634	6	8:7	8:7	NUM
ftr-391	634	7	2007	2007	NUM
ftr-391	634	8	]	]	PUNCT
ftr-391	634	9	practical	practical	ADJ
ftr-391	634	10	aspects	aspect	NOUN
ftr-391	634	11	of	of	ADP
ftr-391	634	12	implementing	implement	VERB
ftr-391	634	13	formulary	formulary	ADJ
ftr-391	634	14	apportionment	apportionment	NOUN
ftr-391	634	15	665	665	NUM
ftr-391	634	16	uncertainty	uncertainty	NOUN
ftr-391	634	17	arises	arise	VERB
ftr-391	634	18	because	because	SCONJ
ftr-391	634	19	companies	company	NOUN
ftr-391	634	20	may	may	AUX
ftr-391	634	21	have	have	VERB
ftr-391	634	22	losses	loss	NOUN
ftr-391	634	23	in	in	ADP
ftr-391	634	24	one	one	NUM
ftr-391	634	25	jurisdiction	jurisdiction	NOUN
ftr-391	634	26	and	and	CCONJ
ftr-391	634	27	profits	profit	NOUN
ftr-391	634	28	in	in	ADP
ftr-391	634	29	anotherjurisdiction	anotherjurisdiction	NOUN
ftr-391	634	30	.	.	PUNCT
ftr-391	635	1	if	if	SCONJ
ftr-391	635	2	the	the	DET
ftr-391	635	3	eu	eu	PROPN
ftr-391	635	4	introduces	introduce	VERB
ftr-391	635	5	cross	cross	ADJ
ftr-391	635	6	-	-	ADJ
ftr-391	635	7	border	border	ADJ
ftr-391	635	8	loss	loss	NOUN
ftr-391	635	9	offsetting	offset	VERB
ftr-391	635	10	,	,	PUNCT
ftr-391	635	11	a	a	DET
ftr-391	635	12	multinational	multinational	ADJ
ftr-391	635	13	company	company	NOUN
ftr-391	635	14	will	will	AUX
ftr-391	635	15	be	be	AUX
ftr-391	635	16	able	able	ADJ
ftr-391	635	17	to	to	PART
ftr-391	635	18	offset	offset	VERB
ftr-391	635	19	profits	profit	NOUN
ftr-391	635	20	in	in	ADP
ftr-391	635	21	one	one	NUM
ftr-391	635	22	jurisdiction	jurisdiction	NOUN
ftr-391	635	23	with	with	ADP
ftr-391	635	24	losses	loss	NOUN
ftr-391	635	25	from	from	ADP
ftr-391	635	26	another	another	DET
ftr-391	635	27	jurisdiction	jurisdiction	NOUN
ftr-391	635	28	and	and	CCONJ
ftr-391	635	29	member	member	NOUN
ftr-391	635	30	states	state	NOUN
ftr-391	635	31	revenue	revenue	NOUN
ftr-391	635	32	may	may	AUX
ftr-391	635	33	fall	fall	VERB
ftr-391	635	34	as	as	SCONJ
ftr-391	635	35	it	it	PRON
ftr-391	635	36	absorbs	absorb	VERB
ftr-391	635	37	losses	loss	NOUN
ftr-391	635	38	from	from	ADP
ftr-391	635	39	otherjurisdictions	otherjurisdiction	NOUN
ftr-391	635	40	.	.	PUNCT
ftr-391	636	1	formulary	formulary	ADJ
ftr-391	636	2	apportionment	apportionment	NOUN
ftr-391	636	3	,	,	PUNCT
ftr-391	636	4	however	however	ADV
ftr-391	636	5	,	,	PUNCT
ftr-391	636	6	has	have	VERB
ftr-391	636	7	the	the	DET
ftr-391	636	8	benefit	benefit	NOUN
ftr-391	636	9	of	of	ADP
ftr-391	636	10	partially	partially	ADV
ftr-391	636	11	insuring	insure	VERB
ftr-391	636	12	governments	government	NOUN
ftr-391	636	13	against	against	ADP
ftr-391	636	14	these	these	DET
ftr-391	636	15	negative	negative	ADJ
ftr-391	636	16	impacts	impact	NOUN
ftr-391	636	17	.	.	PUNCT
ftr-391	637	1	as	as	ADV
ftr-391	637	2	long	long	ADV
ftr-391	637	3	as	as	SCONJ
ftr-391	637	4	the	the	DET
ftr-391	637	5	firm	firm	NOUN
ftr-391	637	6	is	be	AUX
ftr-391	637	7	profitable	profitable	ADJ
ftr-391	637	8	overall	overall	ADJ
ftr-391	637	9	,	,	PUNCT
ftr-391	637	10	member	member	NOUN
ftr-391	637	11	states	state	NOUN
ftr-391	637	12	will	will	AUX
ftr-391	637	13	receive	receive	VERB
ftr-391	637	14	some	some	DET
ftr-391	637	15	income	income	NOUN
ftr-391	637	16	under	under	ADP
ftr-391	637	17	formulary	formulary	ADJ
ftr-391	637	18	apportionment	apportionment	NOUN
ftr-391	637	19	.	.	PUNCT
ftr-391	638	1	governments	government	NOUN
ftr-391	638	2	are	be	AUX
ftr-391	638	3	,	,	PUNCT
ftr-391	638	4	therefore	therefore	ADV
ftr-391	638	5	,	,	PUNCT
ftr-391	638	6	eager	eager	ADJ
ftr-391	638	7	to	to	PART
ftr-391	638	8	attract	attract	VERB
ftr-391	638	9	foreign	foreign	ADJ
ftr-391	638	10	investment	investment	NOUN
ftr-391	638	11	since	since	SCONJ
ftr-391	638	12	formulary	formulary	ADJ
ftr-391	638	13	apportionment	apportionment	NOUN
ftr-391	638	14	acts	act	VERB
ftr-391	638	15	as	as	ADP
ftr-391	638	16	a	a	DET
ftr-391	638	17	type	type	NOUN
ftr-391	638	18	of	of	ADP
ftr-391	638	19	insurance	insurance	NOUN
ftr-391	638	20	against	against	ADP
ftr-391	638	21	a	a	DET
ftr-391	638	22	bad	bad	ADJ
ftr-391	638	23	outcome	outcome	NOUN
ftr-391	638	24	,	,	PUNCT
ftr-391	638	25	so	so	SCONJ
ftr-391	638	26	they	they	PRON
ftr-391	638	27	continue	continue	VERB
ftr-391	638	28	to	to	PART
ftr-391	638	29	set	set	VERB
ftr-391	638	30	competitive	competitive	ADJ
ftr-391	638	31	income	income	NOUN
ftr-391	638	32	tax	tax	NOUN
ftr-391	638	33	rates.65	rates.65	NOUN
ftr-391	638	34	the	the	DET
ftr-391	638	35	data	datum	NOUN
ftr-391	638	36	reported	report	VERB
ftr-391	638	37	earlier	early	ADV
ftr-391	638	38	for	for	ADP
ftr-391	638	39	merck	merck	PROPN
ftr-391	638	40	illustrate	illustrate	VERB
ftr-391	638	41	this	this	DET
ftr-391	638	42	"	"	PUNCT
ftr-391	638	43	insurance	insurance	NOUN
ftr-391	638	44	"	"	PUNCT
ftr-391	638	45	situation	situation	NOUN
ftr-391	638	46	.	.	PUNCT
ftr-391	639	1	in	in	ADP
ftr-391	639	2	the	the	DET
ftr-391	639	3	case	case	NOUN
ftr-391	639	4	where	where	SCONJ
ftr-391	639	5	the	the	DET
ftr-391	639	6	company	company	NOUN
ftr-391	639	7	reported	report	VERB
ftr-391	639	8	losses	loss	NOUN
ftr-391	639	9	in	in	ADP
ftr-391	639	10	one	one	NUM
ftr-391	639	11	country	country	NOUN
ftr-391	639	12	under	under	ADP
ftr-391	639	13	separate	separate	ADJ
ftr-391	639	14	accounting	accounting	NOUN
ftr-391	639	15	,	,	PUNCT
ftr-391	639	16	the	the	DET
ftr-391	639	17	company	company	NOUN
ftr-391	639	18	,	,	PUNCT
ftr-391	639	19	nevertheless	nevertheless	ADV
ftr-391	639	20	,	,	PUNCT
ftr-391	639	21	still	still	ADV
ftr-391	639	22	had	have	VERB
ftr-391	639	23	positive	positive	ADJ
ftr-391	639	24	amounts	amount	NOUN
ftr-391	639	25	of	of	ADP
ftr-391	639	26	the	the	DET
ftr-391	639	27	factors	factor	NOUN
ftr-391	639	28	in	in	ADP
ftr-391	639	29	each	each	DET
ftr-391	639	30	country	country	NOUN
ftr-391	639	31	.	.	PUNCT
ftr-391	640	1	thus	thus	ADV
ftr-391	640	2	,	,	PUNCT
ftr-391	640	3	the	the	DET
ftr-391	640	4	country	country	NOUN
ftr-391	640	5	's	's	PART
ftr-391	640	6	tax	tax	NOUN
ftr-391	640	7	revenues	revenue	NOUN
ftr-391	640	8	(	(	PUNCT
ftr-391	640	9	and	and	CCONJ
ftr-391	640	10	,	,	PUNCT
ftr-391	640	11	the	the	DET
ftr-391	640	12	company	company	NOUN
ftr-391	640	13	's	's	PART
ftr-391	640	14	tax	tax	NOUN
ftr-391	640	15	payments	payment	NOUN
ftr-391	640	16	)	)	PUNCT
ftr-391	640	17	are	be	AUX
ftr-391	640	18	more	more	ADV
ftr-391	640	19	stable	stable	ADJ
ftr-391	640	20	under	under	ADP
ftr-391	640	21	fa	fa	PROPN
ftr-391	640	22	than	than	ADP
ftr-391	640	23	sa	sa	PROPN
ftr-391	640	24	.	.	PUNCT
ftr-391	641	1	much	much	ADJ
ftr-391	641	2	of	of	ADP
ftr-391	641	3	the	the	DET
ftr-391	641	4	research	research	NOUN
ftr-391	641	5	on	on	ADP
ftr-391	641	6	formulary	formulary	ADJ
ftr-391	641	7	apportionment	apportionment	NOUN
ftr-391	641	8	focuses	focus	VERB
ftr-391	641	9	on	on	ADP
ftr-391	641	10	how	how	SCONJ
ftr-391	641	11	it	it	PRON
ftr-391	641	12	affects	affect	VERB
ftr-391	641	13	business	business	NOUN
ftr-391	641	14	decisions	decision	NOUN
ftr-391	641	15	in	in	ADP
ftr-391	641	16	cases	case	NOUN
ftr-391	641	17	where	where	SCONJ
ftr-391	641	18	all	all	DET
ftr-391	641	19	countries	country	NOUN
ftr-391	641	20	participate	participate	VERB
ftr-391	641	21	in	in	ADP
ftr-391	641	22	the	the	DET
ftr-391	641	23	system	system	NOUN
ftr-391	641	24	.	.	PUNCT
ftr-391	642	1	a	a	DET
ftr-391	642	2	recent	recent	ADJ
ftr-391	642	3	study	study	NOUN
ftr-391	642	4	by	by	ADP
ftr-391	642	5	gdrard	gdrard	NOUN
ftr-391	642	6	may	may	AUX
ftr-391	642	7	alter	alter	VERB
ftr-391	642	8	some	some	PRON
ftr-391	642	9	of	of	ADP
ftr-391	642	10	the	the	DET
ftr-391	642	11	conclusions	conclusion	NOUN
ftr-391	642	12	concerning	concern	VERB
ftr-391	642	13	fa	fa	NOUN
ftr-391	642	14	in	in	ADP
ftr-391	642	15	the	the	DET
ftr-391	642	16	eu	eu	PROPN
ftr-391	642	17	.	.	PROPN
ftr-391	642	18	in	in	ADP
ftr-391	642	19	particular	particular	ADJ
ftr-391	642	20	,	,	PUNCT
ftr-391	642	21	gdrard	gdrard	NOUN
ftr-391	642	22	suggests	suggest	VERB
ftr-391	642	23	that	that	SCONJ
ftr-391	642	24	the	the	DET
ftr-391	642	25	gains	gain	NOUN
ftr-391	642	26	from	from	ADP
ftr-391	642	27	tax	tax	NOUN
ftr-391	642	28	reform	reform	NOUN
ftr-391	642	29	are	be	AUX
ftr-391	642	30	not	not	PART
ftr-391	642	31	clear	clear	ADJ
ftr-391	642	32	unless	unless	SCONJ
ftr-391	642	33	all	all	DET
ftr-391	642	34	eu	eu	PROPN
ftr-391	642	35	countries	country	NOUN
ftr-391	642	36	adopt	adopt	VERB
ftr-391	642	37	the	the	DET
ftr-391	642	38	system	system	NOUN
ftr-391	642	39	using	use	VERB
ftr-391	642	40	a	a	DET
ftr-391	642	41	formula	formula	NOUN
ftr-391	642	42	with	with	ADP
ftr-391	642	43	factors	factor	NOUN
ftr-391	642	44	that	that	PRON
ftr-391	642	45	are	be	AUX
ftr-391	642	46	not	not	PART
ftr-391	642	47	easily	easily	ADV
ftr-391	642	48	moved	move	VERB
ftr-391	642	49	,	,	PUNCT
ftr-391	642	50	and	and	CCONJ
ftr-391	642	51	the	the	DET
ftr-391	642	52	system	system	NOUN
ftr-391	642	53	is	be	AUX
ftr-391	642	54	mandatory	mandatory	ADJ
ftr-391	642	55	,	,	PUNCT
ftr-391	642	56	and	and	CCONJ
ftr-391	642	57	the	the	DET
ftr-391	642	58	eu	eu	PROPN
ftr-391	642	59	adopts	adopt	VERB
ftr-391	642	60	a	a	DET
ftr-391	642	61	credit	credit	NOUN
ftr-391	642	62	system	system	NOUN
ftr-391	642	63	rather	rather	ADV
ftr-391	642	64	than	than	ADP
ftr-391	642	65	an	an	DET
ftr-391	642	66	exemption	exemption	NOUN
ftr-391	642	67	system.66	system.66	NOUN
ftr-391	642	68	riedel	riedel	NOUN
ftr-391	642	69	and	and	CCONJ
ftr-391	642	70	runkel	runkel	NOUN
ftr-391	642	71	identify	identify	VERB
ftr-391	642	72	another	another	DET
ftr-391	642	73	interesting	interesting	ADJ
ftr-391	642	74	impact	impact	NOUN
ftr-391	642	75	of	of	ADP
ftr-391	642	76	eu	eu	PROPN
ftr-391	642	77	formulary	formulary	ADJ
ftr-391	642	78	apportionment	apportionment	NOUN
ftr-391	642	79	under	under	ADP
ftr-391	642	80	a	a	DET
ftr-391	642	81	water	water	NOUN
ftr-391	642	82	's	's	PART
ftr-391	642	83	edge	edge	NOUN
ftr-391	642	84	limitation	limitation	NOUN
ftr-391	642	85	.	.	PUNCT
ftr-391	643	1	they	they	PRON
ftr-391	643	2	extend	extend	VERB
ftr-391	643	3	the	the	DET
ftr-391	643	4	research	research	NOUN
ftr-391	643	5	to	to	ADP
ftr-391	643	6	the	the	DET
ftr-391	643	7	case	case	NOUN
ftr-391	643	8	where	where	SCONJ
ftr-391	643	9	two	two	NUM
ftr-391	643	10	countries	country	NOUN
ftr-391	643	11	apply	apply	VERB
ftr-391	643	12	formulary	formulary	ADJ
ftr-391	643	13	apportionment	apportionment	NOUN
ftr-391	643	14	within	within	ADP
ftr-391	643	15	an	an	DET
ftr-391	643	16	economic	economic	ADJ
ftr-391	643	17	union	union	NOUN
ftr-391	643	18	(	(	PUNCT
ftr-391	643	19	i.e.	i.e.	X
ftr-391	643	20	,	,	PUNCT
ftr-391	643	21	the	the	DET
ftr-391	643	22	european	european	PROPN
ftr-391	643	23	union	union	PROPN
ftr-391	643	24	)	)	PUNCT
ftr-391	643	25	and	and	CCONJ
ftr-391	643	26	a	a	DET
ftr-391	643	27	third	third	ADJ
ftr-391	643	28	country	country	NOUN
ftr-391	643	29	exists	exist	VERB
ftr-391	643	30	outside	outside	ADV
ftr-391	643	31	of	of	ADP
ftr-391	643	32	the	the	DET
ftr-391	643	33	union	union	NOUN
ftr-391	643	34	where	where	SCONJ
ftr-391	643	35	transactions	transaction	NOUN
ftr-391	643	36	occur	occur	VERB
ftr-391	643	37	under	under	ADP
ftr-391	643	38	separate	separate	ADJ
ftr-391	643	39	accounting	accounting	NOUN
ftr-391	643	40	.	.	PUNCT
ftr-391	644	1	67	67	NUM
ftr-391	645	1	if	if	SCONJ
ftr-391	645	2	a	a	DET
ftr-391	645	3	country	country	NOUN
ftr-391	645	4	within	within	ADP
ftr-391	645	5	the	the	DET
ftr-391	645	6	formulary	formulary	ADJ
ftr-391	645	7	area	area	NOUN
ftr-391	645	8	increases	increase	VERB
ftr-391	645	9	its	its	PRON
ftr-391	645	10	national	national	ADJ
ftr-391	645	11	tax	tax	NOUN
ftr-391	645	12	rate	rate	NOUN
ftr-391	645	13	,	,	PUNCT
ftr-391	645	14	the	the	DET
ftr-391	645	15	multinational	multinational	ADJ
ftr-391	645	16	enterprise	enterprise	NOUN
ftr-391	645	17	's	's	PART
ftr-391	645	18	total	total	ADJ
ftr-391	645	19	tax	tax	NOUN
ftr-391	645	20	rate	rate	NOUN
ftr-391	645	21	within	within	ADP
ftr-391	645	22	the	the	DET
ftr-391	645	23	system	system	NOUN
ftr-391	645	24	will	will	AUX
ftr-391	645	25	rise	rise	VERB
ftr-391	645	26	,	,	PUNCT
ftr-391	645	27	thus	thus	ADV
ftr-391	645	28	increasing	increase	VERB
ftr-391	645	29	the	the	DET
ftr-391	645	30	difference	difference	NOUN
ftr-391	645	31	between	between	ADP
ftr-391	645	32	the	the	DET
ftr-391	645	33	average	average	ADJ
ftr-391	645	34	tax	tax	NOUN
ftr-391	645	35	rate	rate	NOUN
ftr-391	645	36	within	within	ADP
ftr-391	645	37	the	the	DET
ftr-391	645	38	formulary	formulary	ADJ
ftr-391	645	39	area	area	NOUN
ftr-391	645	40	and	and	CCONJ
ftr-391	645	41	the	the	DET
ftr-391	645	42	rate	rate	NOUN
ftr-391	645	43	outside	outside	ADP
ftr-391	645	44	the	the	DET
ftr-391	645	45	area	area	NOUN
ftr-391	645	46	.	.	PUNCT
ftr-391	646	1	this	this	DET
ftr-391	646	2	rate	rate	NOUN
ftr-391	646	3	differential	differential	NOUN
ftr-391	646	4	creates	create	VERB
ftr-391	646	5	an	an	DET
ftr-391	646	6	incentive	incentive	NOUN
ftr-391	646	7	for	for	SCONJ
ftr-391	646	8	investment	investment	NOUN
ftr-391	646	9	to	to	PART
ftr-391	646	10	flow	flow	VERB
ftr-391	646	11	out	out	ADP
ftr-391	646	12	of	of	ADP
ftr-391	646	13	the	the	DET
ftr-391	646	14	apportionment	apportionment	ADJ
ftr-391	646	15	area	area	NOUN
ftr-391	646	16	,	,	PUNCT
ftr-391	646	17	causing	cause	VERB
ftr-391	646	18	a	a	DET
ftr-391	646	19	negative	negative	ADJ
ftr-391	646	20	externality	externality	NOUN
ftr-391	646	21	65	65	NUM
ftr-391	646	22	.	.	PUNCT
ftr-391	647	1	marcel	marcel	PROPN
ftr-391	647	2	gerard	gerard	PROPN
ftr-391	647	3	and	and	CCONJ
ftr-391	647	4	joann	joann	PROPN
ftr-391	647	5	weiner	weiner	NOUN
ftr-391	647	6	,	,	PUNCT
ftr-391	647	7	cross	cross	ADJ
ftr-391	647	8	-	-	ADJ
ftr-391	647	9	border	border	ADJ
ftr-391	647	10	loss	loss	NOUN
ftr-391	647	11	offset	offset	NOUN
ftr-391	647	12	and	and	CCONJ
ftr-391	647	13	formulary	formulary	NOUN
ftr-391	647	14	apportionment	apportionment	NOUN
ftr-391	647	15	:	:	PUNCT
ftr-391	647	16	how	how	SCONJ
ftr-391	647	17	do	do	AUX
ftr-391	647	18	they	they	PRON
ftr-391	647	19	affect	affect	VERB
ftr-391	647	20	multijurisdictional	multijurisdictional	ADJ
ftr-391	647	21	firm	firm	ADJ
ftr-391	647	22	investment	investment	NOUN
ftr-391	647	23	spending	spending	NOUN
ftr-391	647	24	and	and	CCONJ
ftr-391	647	25	interjurisdictional	interjurisdictional	ADJ
ftr-391	647	26	tax	tax	NOUN
ftr-391	647	27	competition	competition	NOUN
ftr-391	647	28	?	?	PUNCT
ftr-391	648	1	(	(	PUNCT
ftr-391	648	2	cesifo	cesifo	PROPN
ftr-391	648	3	working	work	VERB
ftr-391	648	4	paper	paper	NOUN
ftr-391	648	5	no	no	INTJ
ftr-391	648	6	.	.	PROPN
ftr-391	648	7	1004	1004	NUM
ftr-391	648	8	(	(	PUNCT
ftr-391	648	9	2003	2003	NUM
ftr-391	648	10	)	)	PUNCT
ftr-391	648	11	;	;	PUNCT
ftr-391	648	12	marcel	marcel	PROPN
ftr-391	648	13	g6rard	g6rard	ADV
ftr-391	648	14	,	,	PUNCT
ftr-391	648	15	multijurisdictional	multijurisdictional	ADJ
ftr-391	648	16	firms	firm	NOUN
ftr-391	648	17	and	and	CCONJ
ftr-391	648	18	governments	government	NOUN
ftr-391	648	19	'	'	PART
ftr-391	648	20	strategies	strategy	NOUN
ftr-391	648	21	under	under	ADP
ftr-391	648	22	alternative	alternative	ADJ
ftr-391	648	23	tax	tax	NOUN
ftr-391	648	24	designs	design	NOUN
ftr-391	648	25	,	,	PUNCT
ftr-391	648	26	(	(	PUNCT
ftr-391	648	27	cesifo	cesifo	PROPN
ftr-391	648	28	,	,	PUNCT
ftr-391	648	29	working	working	NOUN
ftr-391	648	30	paper	paper	NOUN
ftr-391	648	31	no	no	NOUN
ftr-391	648	32	.	.	PROPN
ftr-391	648	33	1527	1527	NUM
ftr-391	648	34	,	,	PUNCT
ftr-391	648	35	2005	2005	NUM
ftr-391	648	36	)	)	PUNCT
ftr-391	648	37	,	,	PUNCT
ftr-391	648	38	available	available	ADJ
ftr-391	648	39	at	at	ADP
ftr-391	648	40	http://www.cesifogroup.de/pls/guestci/download/cesifo%20working%2opapers%202005/cesifo%2	http://www.cesifogroup.de/pls/guestci/download/cesifo%20working%2opapers%202005/cesifo%2	NUM
ftr-391	648	41	oworking%2opapers%2oaugust%202oo5	oworking%2opapers%2oaugust%202oo5	ADJ
ftr-391	648	42	/	/	SYM
ftr-391	648	43	cesifo	cesifo	PROPN
ftr-391	648	44	i_wp	i_wp	PROPN
ftr-391	648	45	1	1	NUM
ftr-391	648	46	527.pdf	527.pdf	PROPN
ftr-391	648	47	.	.	PROPN
ftr-391	649	1	66	66	NUM
ftr-391	649	2	.	.	PUNCT
ftr-391	650	1	marcel	marcel	PROPN
ftr-391	650	2	gerard	gerard	PROPN
ftr-391	650	3	,	,	PUNCT
ftr-391	650	4	reforming	reform	VERB
ftr-391	650	5	the	the	DET
ftr-391	650	6	taxation	taxation	NOUN
ftr-391	650	7	of	of	ADP
ftr-391	650	8	multijurisdictional	multijurisdictional	ADJ
ftr-391	650	9	enterprises	enterprise	NOUN
ftr-391	650	10	in	in	ADP
ftr-391	650	11	europe	europe	PROPN
ftr-391	650	12	,	,	PUNCT
ftr-391	650	13	53	53	NUM
ftr-391	650	14	cesifo	cesifo	PROPN
ftr-391	650	15	econ	econ	PROPN
ftr-391	650	16	.	.	PUNCT
ftr-391	651	1	studies	study	NOUN
ftr-391	651	2	,	,	PUNCT
ftr-391	651	3	329	329	NUM
ftr-391	651	4	(	(	PUNCT
ftr-391	651	5	2007	2007	NUM
ftr-391	651	6	)	)	PUNCT
ftr-391	651	7	.	.	PUNCT
ftr-391	652	1	67	67	NUM
ftr-391	652	2	.	.	PUNCT
ftr-391	653	1	nadine	nadine	PROPN
ftr-391	653	2	riedel	riedel	PROPN
ftr-391	653	3	and	and	CCONJ
ftr-391	653	4	marco	marco	PROPN
ftr-391	653	5	runkel	runkel	PROPN
ftr-391	653	6	,	,	PUNCT
ftr-391	653	7	company	company	NOUN
ftr-391	653	8	tax	tax	NOUN
ftr-391	653	9	reform	reform	NOUN
ftr-391	653	10	with	with	ADP
ftr-391	653	11	a	a	DET
ftr-391	653	12	water	water	NOUN
ftr-391	653	13	's	's	PART
ftr-391	653	14	edge	edge	NOUN
ftr-391	653	15	,	,	PUNCT
ftr-391	653	16	91	91	NUM
ftr-391	653	17	j.	j.	NOUN
ftr-391	653	18	of	of	ADP
ftr-391	653	19	pub	pub	PROPN
ftr-391	653	20	.	.	PUNCT
ftr-391	654	1	econ	econ	PROPN
ftr-391	654	2	.	.	PROPN
ftr-391	654	3	,	,	PUNCT
ftr-391	654	4	1533	1533	NUM
ftr-391	654	5	(	(	PUNCT
ftr-391	654	6	2007	2007	NUM
ftr-391	654	7	)	)	PUNCT
ftr-391	654	8	.	.	PUNCT
ftr-391	655	1	florida	florida	PROPN
ftr-391	655	2	tax	tax	PROPN
ftr-391	655	3	review	review	NOUN
ftr-391	655	4	within	within	ADP
ftr-391	655	5	the	the	DET
ftr-391	655	6	formulary	formulary	ADJ
ftr-391	655	7	area	area	NOUN
ftr-391	655	8	and	and	CCONJ
ftr-391	655	9	,	,	PUNCT
ftr-391	655	10	perhaps	perhaps	ADV
ftr-391	655	11	,	,	PUNCT
ftr-391	655	12	leading	lead	VERB
ftr-391	655	13	to	to	ADP
ftr-391	655	14	an	an	DET
ftr-391	655	15	inefficiently	inefficiently	ADV
ftr-391	655	16	high	high	ADJ
ftr-391	655	17	level	level	NOUN
ftr-391	655	18	of	of	ADP
ftr-391	655	19	taxation	taxation	NOUN
ftr-391	655	20	.	.	PUNCT
ftr-391	656	1	however	however	ADV
ftr-391	656	2	,	,	PUNCT
ftr-391	656	3	as	as	SCONJ
ftr-391	656	4	the	the	DET
ftr-391	656	5	authors	author	NOUN
ftr-391	656	6	point	point	VERB
ftr-391	656	7	out	out	ADP
ftr-391	656	8	,	,	PUNCT
ftr-391	656	9	the	the	DET
ftr-391	656	10	initial	initial	ADJ
ftr-391	656	11	"	"	PUNCT
ftr-391	656	12	profit	profit	NOUN
ftr-391	656	13	shifting	shifting	NOUN
ftr-391	656	14	"	"	PUNCT
ftr-391	656	15	incentives	incentive	NOUN
ftr-391	656	16	are	be	AUX
ftr-391	656	17	not	not	PART
ftr-391	656	18	the	the	DET
ftr-391	656	19	same	same	ADJ
ftr-391	656	20	under	under	ADP
ftr-391	656	21	apportionment	apportionment	NOUN
ftr-391	656	22	as	as	ADP
ftr-391	656	23	under	under	ADP
ftr-391	656	24	separate	separate	ADJ
ftr-391	656	25	accounting	accounting	NOUN
ftr-391	656	26	.	.	PUNCT
ftr-391	657	1	in	in	ADP
ftr-391	657	2	particular	particular	ADJ
ftr-391	657	3	,	,	PUNCT
ftr-391	657	4	the	the	DET
ftr-391	657	5	incentive	incentive	NOUN
ftr-391	657	6	to	to	PART
ftr-391	657	7	shift	shift	VERB
ftr-391	657	8	profits	profit	NOUN
ftr-391	657	9	is	be	AUX
ftr-391	657	10	weaker	weak	ADJ
ftr-391	657	11	under	under	ADP
ftr-391	657	12	formulary	formulary	ADJ
ftr-391	657	13	apportionment	apportionment	NOUN
ftr-391	657	14	than	than	ADP
ftr-391	657	15	under	under	ADP
ftr-391	657	16	separate	separate	ADJ
ftr-391	657	17	accounting	accounting	NOUN
ftr-391	657	18	so	so	SCONJ
ftr-391	657	19	that	that	SCONJ
ftr-391	657	20	,	,	PUNCT
ftr-391	657	21	on	on	ADP
ftr-391	657	22	balance	balance	NOUN
ftr-391	657	23	,	,	PUNCT
ftr-391	657	24	the	the	DET
ftr-391	657	25	union	union	NOUN
ftr-391	657	26	is	be	AUX
ftr-391	657	27	better	well	ADJ
ftr-391	657	28	off	off	ADP
ftr-391	657	29	under	under	ADP
ftr-391	657	30	apportionment	apportionment	NOUN
ftr-391	657	31	than	than	ADP
ftr-391	657	32	under	under	ADP
ftr-391	657	33	separate	separate	ADJ
ftr-391	657	34	accounting	accounting	NOUN
ftr-391	657	35	.	.	PUNCT
ftr-391	658	1	consolidation	consolidation	NOUN
ftr-391	658	2	within	within	ADP
ftr-391	658	3	the	the	DET
ftr-391	658	4	union	union	NOUN
ftr-391	658	5	largely	largely	ADV
ftr-391	658	6	eliminates	eliminate	VERB
ftr-391	658	7	profit	profit	NOUN
ftr-391	658	8	shifting	shift	VERB
ftr-391	658	9	abilities	ability	NOUN
ftr-391	658	10	in	in	ADP
ftr-391	658	11	the	the	DET
ftr-391	658	12	formulary	formulary	ADJ
ftr-391	658	13	apportionment	apportionment	NOUN
ftr-391	658	14	area	area	NOUN
ftr-391	658	15	.	.	PUNCT
ftr-391	659	1	however	however	ADV
ftr-391	659	2	,	,	PUNCT
ftr-391	659	3	profit	profit	NOUN
ftr-391	659	4	shifting	shifting	NOUN
ftr-391	659	5	incentives	incentive	NOUN
ftr-391	659	6	still	still	ADV
ftr-391	659	7	exist	exist	VERB
ftr-391	659	8	between	between	ADP
ftr-391	659	9	the	the	DET
ftr-391	659	10	union	union	NOUN
ftr-391	659	11	and	and	CCONJ
ftr-391	659	12	the	the	DET
ftr-391	659	13	rest	rest	NOUN
ftr-391	659	14	of	of	ADP
ftr-391	659	15	the	the	DET
ftr-391	659	16	world	world	NOUN
ftr-391	659	17	and	and	CCONJ
ftr-391	659	18	between	between	ADP
ftr-391	659	19	the	the	DET
ftr-391	659	20	participating	participate	VERB
ftr-391	659	21	and	and	CCONJ
ftr-391	659	22	the	the	DET
ftr-391	659	23	non	non	ADJ
ftr-391	659	24	-	-	ADJ
ftr-391	659	25	participating	participating	ADJ
ftr-391	659	26	countries	country	NOUN
ftr-391	659	27	.	.	PUNCT
ftr-391	660	1	multinationals	multinational	NOUN
ftr-391	660	2	with	with	ADP
ftr-391	660	3	headquarters	headquarters	NOUN
ftr-391	660	4	(	(	PUNCT
ftr-391	660	5	hq	hq	NOUN
ftr-391	660	6	)	)	PUNCT
ftr-391	660	7	located	locate	VERB
ftr-391	660	8	outside	outside	ADP
ftr-391	660	9	of	of	ADP
ftr-391	660	10	the	the	DET
ftr-391	660	11	union	union	NOUN
ftr-391	660	12	and	and	CCONJ
ftr-391	660	13	subsidiaries	subsidiary	NOUN
ftr-391	660	14	located	locate	VERB
ftr-391	660	15	in	in	ADP
ftr-391	660	16	two	two	NUM
ftr-391	660	17	different	different	ADJ
ftr-391	660	18	union	union	NOUN
ftr-391	660	19	countries	country	NOUN
ftr-391	660	20	face	face	VERB
ftr-391	660	21	different	different	ADJ
ftr-391	660	22	incentives	incentive	NOUN
ftr-391	660	23	from	from	ADP
ftr-391	660	24	those	those	PRON
ftr-391	660	25	faced	face	VERB
ftr-391	660	26	by	by	ADP
ftr-391	660	27	operations	operation	NOUN
ftr-391	660	28	located	locate	VERB
ftr-391	660	29	solely	solely	ADV
ftr-391	660	30	within	within	ADP
ftr-391	660	31	the	the	DET
ftr-391	660	32	apportionment	apportionment	ADJ
ftr-391	660	33	area	area	NOUN
ftr-391	660	34	.	.	PUNCT
ftr-391	661	1	the	the	DET
ftr-391	661	2	non	non	ADJ
ftr-391	661	3	-	-	ADJ
ftr-391	661	4	union	union	ADJ
ftr-391	661	5	headquarters	headquarters	NOUN
ftr-391	661	6	company	company	NOUN
ftr-391	661	7	has	have	VERB
ftr-391	661	8	an	an	DET
ftr-391	661	9	incentive	incentive	NOUN
ftr-391	661	10	to	to	PART
ftr-391	661	11	shift	shift	VERB
ftr-391	661	12	income	income	NOUN
ftr-391	661	13	to	to	ADP
ftr-391	661	14	or	or	CCONJ
ftr-391	661	15	from	from	ADP
ftr-391	661	16	either	either	DET
ftr-391	661	17	subsidiary	subsidiary	NOUN
ftr-391	661	18	.	.	PUNCT
ftr-391	662	1	however	however	ADV
ftr-391	662	2	,	,	PUNCT
ftr-391	662	3	the	the	DET
ftr-391	662	4	hq	hq	PROPN
ftr-391	662	5	company	company	NOUN
ftr-391	662	6	in	in	ADP
ftr-391	662	7	the	the	DET
ftr-391	662	8	union	union	NOUN
ftr-391	662	9	will	will	AUX
ftr-391	662	10	tend	tend	VERB
ftr-391	662	11	to	to	PART
ftr-391	662	12	shift	shift	VERB
ftr-391	662	13	investment	investment	NOUN
ftr-391	662	14	to	to	ADP
ftr-391	662	15	the	the	DET
ftr-391	662	16	subsidiary	subsidiary	NOUN
ftr-391	662	17	located	locate	VERB
ftr-391	662	18	in	in	ADP
ftr-391	662	19	the	the	DET
ftr-391	662	20	low	low	ADJ
ftr-391	662	21	-	-	PUNCT
ftr-391	662	22	tax	tax	NOUN
ftr-391	662	23	rate	rate	NOUN
ftr-391	662	24	country	country	NOUN
ftr-391	662	25	.	.	PUNCT
ftr-391	663	1	subsidiaries	subsidiary	NOUN
ftr-391	663	2	located	locate	VERB
ftr-391	663	3	in	in	ADP
ftr-391	663	4	the	the	DET
ftr-391	663	5	union	union	NOUN
ftr-391	663	6	face	face	VERB
ftr-391	663	7	new	new	ADJ
ftr-391	663	8	transfer	transfer	NOUN
ftr-391	663	9	pricing	pricing	NOUN
ftr-391	663	10	incentives	incentive	NOUN
ftr-391	663	11	when	when	SCONJ
ftr-391	663	12	formulary	formulary	ADJ
ftr-391	663	13	apportionment	apportionment	NOUN
ftr-391	663	14	replaces	replace	VERB
ftr-391	663	15	separate	separate	ADJ
ftr-391	663	16	accounting	accounting	NOUN
ftr-391	663	17	.	.	PUNCT
ftr-391	664	1	to	to	PART
ftr-391	664	2	see	see	VERB
ftr-391	664	3	how	how	SCONJ
ftr-391	664	4	this	this	PRON
ftr-391	664	5	happens	happen	VERB
ftr-391	664	6	,	,	PUNCT
ftr-391	664	7	assume	assume	VERB
ftr-391	664	8	that	that	SCONJ
ftr-391	664	9	the	the	DET
ftr-391	664	10	non	non	ADJ
ftr-391	664	11	-	-	ADJ
ftr-391	664	12	union	union	ADJ
ftr-391	664	13	country	country	NOUN
ftr-391	664	14	is	be	AUX
ftr-391	664	15	a	a	DET
ftr-391	664	16	tax	tax	NOUN
ftr-391	664	17	haven	haven	NOUN
ftr-391	664	18	so	so	SCONJ
ftr-391	664	19	that	that	SCONJ
ftr-391	664	20	its	its	PRON
ftr-391	664	21	tax	tax	NOUN
ftr-391	664	22	rate	rate	NOUN
ftr-391	664	23	is	be	AUX
ftr-391	664	24	lower	low	ADJ
ftr-391	664	25	than	than	ADP
ftr-391	664	26	the	the	DET
ftr-391	664	27	statutory	statutory	ADJ
ftr-391	664	28	rates	rate	NOUN
ftr-391	664	29	in	in	ADP
ftr-391	664	30	the	the	DET
ftr-391	664	31	two	two	NUM
ftr-391	664	32	union	union	NOUN
ftr-391	664	33	countries	country	NOUN
ftr-391	664	34	.	.	PUNCT
ftr-391	665	1	in	in	ADP
ftr-391	665	2	this	this	DET
ftr-391	665	3	scenario	scenario	NOUN
ftr-391	665	4	,	,	PUNCT
ftr-391	665	5	although	although	SCONJ
ftr-391	665	6	the	the	DET
ftr-391	665	7	lower	low	ADJ
ftr-391	665	8	tax	tax	NOUN
ftr-391	665	9	country	country	NOUN
ftr-391	665	10	in	in	ADP
ftr-391	665	11	the	the	DET
ftr-391	665	12	union	union	NOUN
ftr-391	665	13	has	have	VERB
ftr-391	665	14	a	a	DET
ftr-391	665	15	greater	great	ADJ
ftr-391	665	16	incentive	incentive	NOUN
ftr-391	665	17	to	to	PART
ftr-391	665	18	shift	shift	VERB
ftr-391	665	19	income	income	NOUN
ftr-391	665	20	to	to	ADP
ftr-391	665	21	the	the	DET
ftr-391	665	22	tax	tax	NOUN
ftr-391	665	23	haven	haven	NOUN
ftr-391	665	24	,	,	PUNCT
ftr-391	665	25	the	the	DET
ftr-391	665	26	higher	high	ADJ
ftr-391	665	27	tax	tax	NOUN
ftr-391	665	28	country	country	NOUN
ftr-391	665	29	has	have	VERB
ftr-391	665	30	a	a	DET
ftr-391	665	31	lesser	less	ADJ
ftr-391	665	32	incentive	incentive	NOUN
ftr-391	665	33	to	to	PART
ftr-391	665	34	shift	shift	VERB
ftr-391	665	35	income	income	NOUN
ftr-391	665	36	to	to	ADP
ftr-391	665	37	the	the	DET
ftr-391	665	38	tax	tax	NOUN
ftr-391	665	39	haven	haven	NOUN
ftr-391	665	40	.	.	PUNCT
ftr-391	666	1	on	on	ADP
ftr-391	666	2	balance	balance	NOUN
ftr-391	666	3	,	,	PUNCT
ftr-391	666	4	the	the	DET
ftr-391	666	5	shift	shift	NOUN
ftr-391	666	6	to	to	ADP
ftr-391	666	7	formulary	formulary	ADJ
ftr-391	666	8	apportionment	apportionment	NOUN
ftr-391	666	9	reduces	reduce	VERB
ftr-391	666	10	the	the	DET
ftr-391	666	11	amount	amount	NOUN
ftr-391	666	12	of	of	ADP
ftr-391	666	13	total	total	ADJ
ftr-391	666	14	profit	profit	NOUN
ftr-391	666	15	shifting	shift	VERB
ftr-391	666	16	outside	outside	ADV
ftr-391	666	17	of	of	ADP
ftr-391	666	18	the	the	DET
ftr-391	666	19	union	union	NOUN
ftr-391	666	20	.	.	PUNCT
ftr-391	667	1	this	this	DET
ftr-391	667	2	outcome	outcome	NOUN
ftr-391	667	3	occurs	occur	VERB
ftr-391	667	4	because	because	SCONJ
ftr-391	667	5	the	the	DET
ftr-391	667	6	effective	effective	ADJ
ftr-391	667	7	tax	tax	NOUN
ftr-391	667	8	rate	rate	NOUN
ftr-391	667	9	under	under	ADP
ftr-391	667	10	formulary	formulary	ADJ
ftr-391	667	11	apportionment	apportionment	NOUN
ftr-391	667	12	is	be	AUX
ftr-391	667	13	"	"	PUNCT
ftr-391	667	14	biased	biased	ADJ
ftr-391	667	15	"	"	PUNCT
ftr-391	667	16	toward	toward	ADP
ftr-391	667	17	the	the	DET
ftr-391	667	18	low	low	ADJ
ftr-391	667	19	tax	tax	NOUN
ftr-391	667	20	rate	rate	NOUN
ftr-391	667	21	so	so	SCONJ
ftr-391	667	22	that	that	SCONJ
ftr-391	667	23	the	the	DET
ftr-391	667	24	effective	effective	ADJ
ftr-391	667	25	tax	tax	NOUN
ftr-391	667	26	rate	rate	NOUN
ftr-391	667	27	is	be	AUX
ftr-391	667	28	lower	low	ADJ
ftr-391	667	29	than	than	ADP
ftr-391	667	30	the	the	DET
ftr-391	667	31	unweighted	unweighted	ADJ
ftr-391	667	32	average	average	NOUN
ftr-391	667	33	of	of	ADP
ftr-391	667	34	the	the	DET
ftr-391	667	35	two	two	NUM
ftr-391	667	36	rates	rate	NOUN
ftr-391	667	37	.	.	PUNCT
ftr-391	668	1	in	in	ADP
ftr-391	668	2	simple	simple	ADJ
ftr-391	668	3	terms	term	NOUN
ftr-391	668	4	,	,	PUNCT
ftr-391	668	5	moving	move	VERB
ftr-391	668	6	from	from	ADP
ftr-391	668	7	sa	sa	PROPN
ftr-391	668	8	to	to	ADP
ftr-391	668	9	fa	fa	PROPN
ftr-391	668	10	increases	increase	VERB
ftr-391	668	11	the	the	DET
ftr-391	668	12	incentive	incentive	NOUN
ftr-391	668	13	for	for	SCONJ
ftr-391	668	14	companies	company	NOUN
ftr-391	668	15	in	in	ADP
ftr-391	668	16	low	low	ADJ
ftr-391	668	17	-	-	PUNCT
ftr-391	668	18	tax	tax	NOUN
ftr-391	668	19	countries	country	NOUN
ftr-391	668	20	to	to	PART
ftr-391	668	21	shift	shift	VERB
ftr-391	668	22	income	income	NOUN
ftr-391	668	23	to	to	ADP
ftr-391	668	24	"	"	PUNCT
ftr-391	668	25	tax	tax	NOUN
ftr-391	668	26	haven	haven	NOUN
ftr-391	668	27	"	"	PUNCT
ftr-391	668	28	countries	country	NOUN
ftr-391	668	29	outside	outside	ADP
ftr-391	668	30	of	of	ADP
ftr-391	668	31	the	the	DET
ftr-391	668	32	fa	fa	PROPN
ftr-391	668	33	area	area	NOUN
ftr-391	668	34	.	.	PUNCT
ftr-391	669	1	the	the	DET
ftr-391	669	2	opposite	opposite	ADJ
ftr-391	669	3	incentive	incentive	NOUN
ftr-391	669	4	arises	arise	VERB
ftr-391	669	5	in	in	ADP
ftr-391	669	6	the	the	DET
ftr-391	669	7	high	high	ADJ
ftr-391	669	8	-	-	PUNCT
ftr-391	669	9	tax	tax	NOUN
ftr-391	669	10	country	country	NOUN
ftr-391	669	11	the	the	DET
ftr-391	669	12	incentive	incentive	NOUN
ftr-391	669	13	to	to	PART
ftr-391	669	14	shift	shift	VERB
ftr-391	669	15	profits	profit	NOUN
ftr-391	669	16	to	to	ADP
ftr-391	669	17	the	the	DET
ftr-391	669	18	tax	tax	NOUN
ftr-391	669	19	haven	haven	NOUN
ftr-391	669	20	is	be	AUX
ftr-391	669	21	lower	low	ADJ
ftr-391	669	22	under	under	ADP
ftr-391	669	23	fa	fa	NOUN
ftr-391	669	24	than	than	ADP
ftr-391	669	25	under	under	ADP
ftr-391	669	26	sa	sa	PROPN
ftr-391	669	27	.	.	PUNCT
ftr-391	670	1	since	since	SCONJ
ftr-391	670	2	these	these	DET
ftr-391	670	3	incentives	incentive	NOUN
ftr-391	670	4	are	be	AUX
ftr-391	670	5	offsetting	offset	VERB
ftr-391	670	6	,	,	PUNCT
ftr-391	670	7	the	the	DET
ftr-391	670	8	impact	impact	NOUN
ftr-391	670	9	on	on	ADP
ftr-391	670	10	total	total	ADJ
ftr-391	670	11	profit	profit	NOUN
ftr-391	670	12	shifting	shifting	NOUN
ftr-391	670	13	depends	depend	VERB
ftr-391	670	14	on	on	ADP
ftr-391	670	15	whether	whether	SCONJ
ftr-391	670	16	the	the	DET
ftr-391	670	17	increased	increase	VERB
ftr-391	670	18	shifting	shift	VERB
ftr-391	670	19	from	from	ADP
ftr-391	670	20	the	the	DET
ftr-391	670	21	low	low	ADJ
ftr-391	670	22	tax	tax	NOUN
ftr-391	670	23	fa	fa	NOUN
ftr-391	670	24	country	country	NOUN
ftr-391	670	25	is	be	AUX
ftr-391	670	26	smaller	small	ADJ
ftr-391	670	27	than	than	ADP
ftr-391	670	28	the	the	DET
ftr-391	670	29	reduced	reduced	ADJ
ftr-391	670	30	shifting	shift	VERB
ftr-391	670	31	from	from	ADP
ftr-391	670	32	the	the	DET
ftr-391	670	33	high	high	ADJ
ftr-391	670	34	tax	tax	NOUN
ftr-391	670	35	fa	fa	NOUN
ftr-391	670	36	country	country	NOUN
ftr-391	670	37	.	.	PUNCT
ftr-391	671	1	in	in	ADP
ftr-391	671	2	the	the	DET
ftr-391	671	3	simplest	simple	ADJ
ftr-391	671	4	case	case	NOUN
ftr-391	671	5	where	where	SCONJ
ftr-391	671	6	a	a	DET
ftr-391	671	7	change	change	NOUN
ftr-391	671	8	in	in	ADP
ftr-391	671	9	the	the	DET
ftr-391	671	10	tax	tax	NOUN
ftr-391	671	11	rate	rate	NOUN
ftr-391	671	12	differential	differential	NOUN
ftr-391	671	13	between	between	ADP
ftr-391	671	14	the	the	DET
ftr-391	671	15	fa	fa	PROPN
ftr-391	671	16	area	area	NOUN
ftr-391	671	17	and	and	CCONJ
ftr-391	671	18	the	the	DET
ftr-391	671	19	tax	tax	NOUN
ftr-391	671	20	haven	haven	NOUN
ftr-391	671	21	leads	lead	VERB
ftr-391	671	22	to	to	ADP
ftr-391	671	23	a	a	DET
ftr-391	671	24	proportional	proportional	ADJ
ftr-391	671	25	change	change	NOUN
ftr-391	671	26	in	in	ADP
ftr-391	671	27	transfer	transfer	NOUN
ftr-391	671	28	pricing	pricing	NOUN
ftr-391	671	29	and	and	CCONJ
ftr-391	671	30	profit	profit	NOUN
ftr-391	671	31	shifting	shifting	NOUN
ftr-391	671	32	,	,	PUNCT
ftr-391	671	33	then	then	ADV
ftr-391	671	34	the	the	DET
ftr-391	671	35	reduced	reduced	ADJ
ftr-391	671	36	profit	profit	NOUN
ftr-391	671	37	shifting	shift	VERB
ftr-391	671	38	from	from	ADP
ftr-391	671	39	the	the	DET
ftr-391	671	40	high	high	ADJ
ftr-391	671	41	tax	tax	NOUN
ftr-391	671	42	fa	fa	NOUN
ftr-391	671	43	country	country	NOUN
ftr-391	671	44	outweighs	outweigh	VERB
ftr-391	671	45	the	the	DET
ftr-391	671	46	increased	increase	VERB
ftr-391	671	47	profit	profit	NOUN
ftr-391	671	48	shifting	shift	VERB
ftr-391	671	49	from	from	ADP
ftr-391	671	50	the	the	DET
ftr-391	671	51	low	low	ADJ
ftr-391	671	52	tax	tax	NOUN
ftr-391	671	53	fa	fa	NOUN
ftr-391	671	54	country	country	NOUN
ftr-391	671	55	.	.	PUNCT
ftr-391	672	1	as	as	SCONJ
ftr-391	672	2	the	the	DET
ftr-391	672	3	authors	author	NOUN
ftr-391	672	4	explain	explain	VERB
ftr-391	672	5	,	,	PUNCT
ftr-391	672	6	the	the	DET
ftr-391	672	7	only	only	ADJ
ftr-391	672	8	case	case	NOUN
ftr-391	672	9	where	where	SCONJ
ftr-391	672	10	total	total	ADJ
ftr-391	672	11	profit	profit	NOUN
ftr-391	672	12	shifting	shift	VERB
ftr-391	672	13	out	out	ADP
ftr-391	672	14	of	of	ADP
ftr-391	672	15	the	the	DET
ftr-391	672	16	fa	fa	PROPN
ftr-391	672	17	area	area	NOUN
ftr-391	672	18	increases	increase	VERB
ftr-391	672	19	from	from	ADP
ftr-391	672	20	the	the	DET
ftr-391	672	21	shift	shift	NOUN
ftr-391	672	22	from	from	ADP
ftr-391	672	23	sa	sa	PROPN
ftr-391	672	24	is	be	AUX
ftr-391	672	25	when	when	SCONJ
ftr-391	672	26	the	the	DET
ftr-391	672	27	tax	tax	NOUN
ftr-391	672	28	rates	rate	NOUN
ftr-391	672	29	in	in	ADP
ftr-391	672	30	the	the	DET
ftr-391	672	31	union	union	NOUN
ftr-391	672	32	countries	country	NOUN
ftr-391	672	33	are	be	AUX
ftr-391	672	34	relatively	relatively	ADV
ftr-391	672	35	close	close	ADJ
ftr-391	672	36	to	to	ADP
ftr-391	672	37	one	one	NUM
ftr-391	672	38	another	another	DET
ftr-391	672	39	.	.	PUNCT
ftr-391	673	1	in	in	ADP
ftr-391	673	2	this	this	DET
ftr-391	673	3	case	case	NOUN
ftr-391	673	4	,	,	PUNCT
ftr-391	673	5	however	however	ADV
ftr-391	673	6	,	,	PUNCT
ftr-391	673	7	the	the	DET
ftr-391	673	8	initial	initial	ADJ
ftr-391	673	9	[	[	X
ftr-391	673	10	vol	vol	NOUN
ftr-391	673	11	8:7	8:7	NUM
ftr-391	673	12	2007	2007	NUM
ftr-391	673	13	]	]	PUNCT
ftr-391	673	14	practical	practical	ADJ
ftr-391	673	15	aspects	aspect	NOUN
ftr-391	673	16	of	of	ADP
ftr-391	673	17	implementing	implement	VERB
ftr-391	673	18	formulary	formulary	ADJ
ftr-391	673	19	apportionment	apportionment	NOUN
ftr-391	673	20	667	667	NUM
ftr-391	673	21	incentive	incentive	NOUN
ftr-391	673	22	to	to	PART
ftr-391	673	23	shift	shift	VERB
ftr-391	673	24	profits	profit	NOUN
ftr-391	673	25	is	be	AUX
ftr-391	673	26	relatively	relatively	ADV
ftr-391	673	27	small	small	ADJ
ftr-391	673	28	so	so	SCONJ
ftr-391	673	29	that	that	SCONJ
ftr-391	673	30	income	income	NOUN
ftr-391	673	31	shifting	shift	VERB
ftr-391	673	32	is	be	AUX
ftr-391	673	33	not	not	PART
ftr-391	673	34	a	a	DET
ftr-391	673	35	major	major	ADJ
ftr-391	673	36	problem	problem	NOUN
ftr-391	673	37	.	.	PUNCT
ftr-391	674	1	in	in	ADP
ftr-391	674	2	cases	case	NOUN
ftr-391	674	3	where	where	SCONJ
ftr-391	674	4	the	the	DET
ftr-391	674	5	non	non	ADJ
ftr-391	674	6	-	-	ADJ
ftr-391	674	7	union	union	ADJ
ftr-391	674	8	country	country	NOUN
ftr-391	674	9	tax	tax	NOUN
ftr-391	674	10	rate	rate	NOUN
ftr-391	674	11	is	be	AUX
ftr-391	674	12	above	above	ADP
ftr-391	674	13	the	the	DET
ftr-391	674	14	union	union	NOUN
ftr-391	674	15	rate	rate	NOUN
ftr-391	674	16	under	under	ADP
ftr-391	674	17	fa	fa	PROPN
ftr-391	674	18	,	,	PUNCT
ftr-391	674	19	there	there	PRON
ftr-391	674	20	is	be	VERB
ftr-391	674	21	increased	increase	VERB
ftr-391	674	22	profit	profit	NOUN
ftr-391	674	23	shifting	shift	VERB
ftr-391	674	24	into	into	ADP
ftr-391	674	25	the	the	DET
ftr-391	674	26	union	union	NOUN
ftr-391	674	27	.	.	PUNCT
ftr-391	675	1	since	since	SCONJ
ftr-391	675	2	the	the	DET
ftr-391	675	3	tax	tax	NOUN
ftr-391	675	4	rates	rate	NOUN
ftr-391	675	5	in	in	ADP
ftr-391	675	6	the	the	DET
ftr-391	675	7	major	major	ADJ
ftr-391	675	8	non	non	ADJ
ftr-391	675	9	-	-	ADJ
ftr-391	675	10	eu	eu	ADJ
ftr-391	675	11	industrialized	industrialize	VERB
ftr-391	675	12	countries	country	NOUN
ftr-391	675	13	are	be	AUX
ftr-391	675	14	well	well	ADV
ftr-391	675	15	above	above	ADP
ftr-391	675	16	the	the	DET
ftr-391	675	17	eu	eu	PROPN
ftr-391	675	18	average	average	NOUN
ftr-391	675	19	,	,	PUNCT
ftr-391	675	20	this	this	DET
ftr-391	675	21	effect	effect	NOUN
ftr-391	675	22	may	may	AUX
ftr-391	675	23	become	become	VERB
ftr-391	675	24	quite	quite	ADV
ftr-391	675	25	strong	strong	ADJ
ftr-391	675	26	.	.	PUNCT
ftr-391	676	1	thus	thus	ADV
ftr-391	676	2	,	,	PUNCT
ftr-391	676	3	the	the	DET
ftr-391	676	4	eu	eu	PROPN
ftr-391	676	5	could	could	AUX
ftr-391	676	6	become	become	VERB
ftr-391	676	7	an	an	DET
ftr-391	676	8	attractive	attractive	ADJ
ftr-391	676	9	location	location	NOUN
ftr-391	676	10	for	for	ADP
ftr-391	676	11	investment	investment	NOUN
ftr-391	676	12	coming	come	VERB
ftr-391	676	13	in	in	ADV
ftr-391	676	14	from	from	ADP
ftr-391	676	15	non	non	ADJ
ftr-391	676	16	-	-	ADJ
ftr-391	676	17	eu	eu	ADJ
ftr-391	676	18	countries	country	NOUN
ftr-391	676	19	.	.	PUNCT
ftr-391	677	1	iv	iv	X
ftr-391	677	2	.	.	PUNCT
ftr-391	677	3	conclusion	conclusion	NOUN
ftr-391	677	4	the	the	DET
ftr-391	677	5	growing	grow	VERB
ftr-391	677	6	economic	economic	ADJ
ftr-391	677	7	integration	integration	NOUN
ftr-391	677	8	in	in	ADP
ftr-391	677	9	the	the	DET
ftr-391	677	10	european	european	PROPN
ftr-391	677	11	union	union	PROPN
ftr-391	677	12	has	have	AUX
ftr-391	677	13	led	lead	VERB
ftr-391	677	14	the	the	DET
ftr-391	677	15	european	european	PROPN
ftr-391	677	16	commission	commission	PROPN
ftr-391	677	17	to	to	PART
ftr-391	677	18	suggest	suggest	VERB
ftr-391	677	19	that	that	SCONJ
ftr-391	677	20	the	the	DET
ftr-391	677	21	eu	eu	PROPN
ftr-391	677	22	member	member	PROPN
ftr-391	677	23	states	state	NOUN
ftr-391	677	24	re	re	VERB
ftr-391	677	25	-	-	VERB
ftr-391	677	26	consider	consider	VERB
ftr-391	677	27	how	how	SCONJ
ftr-391	677	28	they	they	PRON
ftr-391	677	29	tax	tax	VERB
ftr-391	677	30	multinational	multinational	ADJ
ftr-391	677	31	enterprises	enterprise	NOUN
ftr-391	677	32	.	.	PUNCT
ftr-391	678	1	specifically	specifically	ADV
ftr-391	678	2	,	,	PUNCT
ftr-391	678	3	the	the	DET
ftr-391	678	4	eu	eu	PROPN
ftr-391	678	5	commission	commission	PROPN
ftr-391	678	6	would	would	AUX
ftr-391	678	7	like	like	VERB
ftr-391	678	8	to	to	PART
ftr-391	678	9	give	give	VERB
ftr-391	678	10	multinational	multinational	ADJ
ftr-391	678	11	enterprises	enterprise	NOUN
ftr-391	678	12	the	the	DET
ftr-391	678	13	opportunity	opportunity	NOUN
ftr-391	678	14	to	to	PART
ftr-391	678	15	calculate	calculate	VERB
ftr-391	678	16	a	a	DET
ftr-391	678	17	common	common	ADJ
ftr-391	678	18	consolidated	consolidated	ADJ
ftr-391	678	19	corporate	corporate	ADJ
ftr-391	678	20	tax	tax	NOUN
ftr-391	678	21	base	base	NOUN
ftr-391	678	22	at	at	ADP
ftr-391	678	23	the	the	DET
ftr-391	678	24	eu	eu	PROPN
ftr-391	678	25	level	level	NOUN
ftr-391	678	26	and	and	CCONJ
ftr-391	678	27	use	use	VERB
ftr-391	678	28	a	a	DET
ftr-391	678	29	common	common	ADJ
ftr-391	678	30	formula	formula	NOUN
ftr-391	678	31	to	to	PART
ftr-391	678	32	distribute	distribute	VERB
ftr-391	678	33	the	the	DET
ftr-391	678	34	single	single	ADJ
ftr-391	678	35	tax	tax	NOUN
ftr-391	678	36	base	base	NOUN
ftr-391	678	37	to	to	ADP
ftr-391	678	38	the	the	DET
ftr-391	678	39	member	member	NOUN
ftr-391	678	40	states	state	NOUN
ftr-391	678	41	for	for	ADP
ftr-391	678	42	taxation	taxation	NOUN
ftr-391	678	43	at	at	ADP
ftr-391	678	44	local	local	ADJ
ftr-391	678	45	rates	rate	NOUN
ftr-391	678	46	.	.	PUNCT
ftr-391	679	1	using	use	VERB
ftr-391	679	2	a	a	DET
ftr-391	679	3	formula	formula	NOUN
ftr-391	679	4	to	to	PART
ftr-391	679	5	distribute	distribute	VERB
ftr-391	679	6	income	income	NOUN
ftr-391	679	7	to	to	ADP
ftr-391	679	8	the	the	DET
ftr-391	679	9	member	member	NOUN
ftr-391	679	10	states	state	NOUN
ftr-391	679	11	does	do	AUX
ftr-391	679	12	not	not	PART
ftr-391	679	13	eliminate	eliminate	VERB
ftr-391	679	14	member	member	NOUN
ftr-391	679	15	states	state	NOUN
ftr-391	679	16	tax	tax	NOUN
ftr-391	679	17	sovereignty	sovereignty	NOUN
ftr-391	679	18	.	.	PUNCT
ftr-391	680	1	to	to	ADP
ftr-391	680	2	the	the	DET
ftr-391	680	3	contrary	contrary	NOUN
ftr-391	680	4	,	,	PUNCT
ftr-391	680	5	the	the	DET
ftr-391	680	6	local	local	ADJ
ftr-391	680	7	tax	tax	NOUN
ftr-391	680	8	rate	rate	NOUN
ftr-391	680	9	remains	remain	VERB
ftr-391	680	10	a	a	DET
ftr-391	680	11	highly	highly	ADV
ftr-391	680	12	effective	effective	ADJ
ftr-391	680	13	fiscal	fiscal	ADJ
ftr-391	680	14	tool	tool	NOUN
ftr-391	680	15	even	even	ADV
ftr-391	680	16	within	within	ADP
ftr-391	680	17	a	a	DET
ftr-391	680	18	system	system	NOUN
ftr-391	680	19	with	with	ADP
ftr-391	680	20	a	a	DET
ftr-391	680	21	common	common	ADJ
ftr-391	680	22	formula	formula	NOUN
ftr-391	680	23	and	and	CCONJ
ftr-391	680	24	common	common	ADJ
ftr-391	680	25	tax	tax	NOUN
ftr-391	680	26	base	base	NOUN
ftr-391	680	27	.	.	PUNCT
ftr-391	681	1	as	as	ADV
ftr-391	681	2	long	long	ADV
ftr-391	681	3	as	as	SCONJ
ftr-391	681	4	the	the	DET
ftr-391	681	5	member	member	NOUN
ftr-391	681	6	states	state	NOUN
ftr-391	681	7	are	be	AUX
ftr-391	681	8	able	able	ADJ
ftr-391	681	9	to	to	PART
ftr-391	681	10	set	set	VERB
ftr-391	681	11	their	their	PRON
ftr-391	681	12	own	own	ADJ
ftr-391	681	13	tax	tax	NOUN
ftr-391	681	14	rates	rate	NOUN
ftr-391	681	15	,	,	PUNCT
ftr-391	681	16	they	they	PRON
ftr-391	681	17	will	will	AUX
ftr-391	681	18	be	be	AUX
ftr-391	681	19	able	able	ADJ
ftr-391	681	20	to	to	PART
ftr-391	681	21	remain	remain	VERB
ftr-391	681	22	competitive	competitive	ADJ
ftr-391	681	23	in	in	ADP
ftr-391	681	24	the	the	DET
ftr-391	681	25	drive	drive	NOUN
ftr-391	681	26	to	to	PART
ftr-391	681	27	stimulate	stimulate	VERB
ftr-391	681	28	new	new	ADJ
ftr-391	681	29	investment	investment	NOUN
ftr-391	681	30	and	and	CCONJ
ftr-391	681	31	employment	employment	NOUN
ftr-391	681	32	.	.	PUNCT
ftr-391	682	1	the	the	DET
ftr-391	682	2	european	european	PROPN
ftr-391	682	3	commission	commission	PROPN
ftr-391	682	4	has	have	AUX
ftr-391	682	5	set	set	VERB
ftr-391	682	6	forth	forth	ADP
ftr-391	682	7	an	an	DET
ftr-391	682	8	ambitious	ambitious	ADJ
ftr-391	682	9	schedule	schedule	NOUN
ftr-391	682	10	for	for	ADP
ftr-391	682	11	2008	2008	NUM
ftr-391	682	12	.	.	PUNCT
ftr-391	683	1	to	to	PART
ftr-391	683	2	achieve	achieve	VERB
ftr-391	683	3	its	its	PRON
ftr-391	683	4	goal	goal	NOUN
ftr-391	683	5	of	of	ADP
ftr-391	683	6	making	make	VERB
ftr-391	683	7	a	a	DET
ftr-391	683	8	legislative	legislative	ADJ
ftr-391	683	9	proposal	proposal	NOUN
ftr-391	683	10	,	,	PUNCT
ftr-391	683	11	it	it	PRON
ftr-391	683	12	must	must	AUX
ftr-391	683	13	define	define	VERB
ftr-391	683	14	taxable	taxable	ADJ
ftr-391	683	15	income	income	NOUN
ftr-391	683	16	,	,	PUNCT
ftr-391	683	17	the	the	DET
ftr-391	683	18	consolidated	consolidated	ADJ
ftr-391	683	19	group	group	NOUN
ftr-391	683	20	,	,	PUNCT
ftr-391	683	21	the	the	DET
ftr-391	683	22	apportionment	apportionment	ADJ
ftr-391	683	23	formula	formula	NOUN
ftr-391	683	24	,	,	PUNCT
ftr-391	683	25	and	and	CCONJ
ftr-391	683	26	the	the	DET
ftr-391	683	27	definition	definition	NOUN
ftr-391	683	28	of	of	ADP
ftr-391	683	29	the	the	DET
ftr-391	683	30	eu	eu	PROPN
ftr-391	683	31	's	's	PART
ftr-391	683	32	territorial	territorial	ADJ
ftr-391	683	33	boundaries	boundary	NOUN
ftr-391	683	34	.	.	PUNCT
ftr-391	684	1	whether	whether	SCONJ
ftr-391	684	2	the	the	DET
ftr-391	684	3	commission	commission	NOUN
ftr-391	684	4	can	can	AUX
ftr-391	684	5	achieve	achieve	VERB
ftr-391	684	6	this	this	DET
ftr-391	684	7	goal	goal	NOUN
ftr-391	684	8	or	or	CCONJ
ftr-391	684	9	not	not	PART
ftr-391	684	10	is	be	AUX
ftr-391	684	11	uncertain	uncertain	ADJ
ftr-391	684	12	.	.	PUNCT
ftr-391	685	1	the	the	DET
ftr-391	685	2	member	member	NOUN
ftr-391	685	3	states	state	NOUN
ftr-391	685	4	may	may	AUX
ftr-391	685	5	not	not	PART
ftr-391	685	6	have	have	VERB
ftr-391	685	7	the	the	DET
ftr-391	685	8	political	political	ADJ
ftr-391	685	9	will	will	NOUN
ftr-391	685	10	to	to	PART
ftr-391	685	11	create	create	VERB
ftr-391	685	12	a	a	DET
ftr-391	685	13	common	common	ADJ
ftr-391	685	14	consolidated	consolidated	ADJ
ftr-391	685	15	tax	tax	NOUN
ftr-391	685	16	base	base	NOUN
ftr-391	685	17	with	with	ADP
ftr-391	685	18	formulary	formulary	ADJ
ftr-391	685	19	apportionment	apportionment	NOUN
ftr-391	685	20	in	in	ADP
ftr-391	685	21	the	the	DET
ftr-391	685	22	european	european	PROPN
ftr-391	685	23	union	union	PROPN
ftr-391	685	24	.	.	PUNCT
ftr-391	686	1	whether	whether	SCONJ
ftr-391	686	2	the	the	DET
ftr-391	686	3	commission	commission	NOUN
ftr-391	686	4	should	should	AUX
ftr-391	686	5	aim	aim	VERB
ftr-391	686	6	for	for	ADP
ftr-391	686	7	this	this	DET
ftr-391	686	8	goal	goal	NOUN
ftr-391	686	9	is	be	AUX
ftr-391	686	10	not	not	PART
ftr-391	686	11	in	in	ADP
ftr-391	686	12	question	question	NOUN
ftr-391	686	13	.	.	PUNCT
ftr-391	687	1	despite	despite	SCONJ
ftr-391	687	2	some	some	DET
ftr-391	687	3	technical	technical	ADJ
ftr-391	687	4	and	and	CCONJ
ftr-391	687	5	political	political	ADJ
ftr-391	687	6	difficulties	difficulty	NOUN
ftr-391	687	7	,	,	PUNCT
ftr-391	687	8	a	a	DET
ftr-391	687	9	common	common	ADJ
ftr-391	687	10	consolidated	consolidated	ADJ
ftr-391	687	11	corporate	corporate	ADJ
ftr-391	687	12	tax	tax	NOUN
ftr-391	687	13	base	base	NOUN
ftr-391	687	14	with	with	ADP
ftr-391	687	15	formulary	formulary	ADJ
ftr-391	687	16	apportionment	apportionment	NOUN
ftr-391	687	17	appears	appear	VERB
ftr-391	687	18	to	to	PART
ftr-391	687	19	be	be	AUX
ftr-391	687	20	the	the	DET
ftr-391	687	21	best	good	ADJ
ftr-391	687	22	way	way	NOUN
ftr-391	687	23	to	to	PART
ftr-391	687	24	tax	tax	VERB
ftr-391	687	25	multinational	multinational	ADJ
ftr-391	687	26	companies	company	NOUN
ftr-391	687	27	in	in	ADP
ftr-391	687	28	the	the	DET
ftr-391	687	29	european	european	PROPN
ftr-391	687	30	union	union	PROPN
ftr-391	687	31	.	.	PUNCT