id	sid	tid	token	lemma	pos
ftr-401	1	1	florida	florida	PROPN
ftr-401	1	2	tax	tax	PROPN
ftr-401	1	3	review	review	PROPN
ftr-401	1	4	137	137	NUM
ftr-401	1	5	florida	florida	PROPN
ftr-401	1	6	tax	tax	NOUN
ftr-401	1	7	review	review	NOUN
ftr-401	1	8	volume	volume	NOUN
ftr-401	1	9	7	7	NUM
ftr-401	1	10	2005	2005	NUM
ftr-401	1	11	number	number	NOUN
ftr-401	1	12	3	3	NUM
ftr-401	1	13	improving	improve	VERB
ftr-401	1	14	the	the	DET
ftr-401	1	15	resolution	resolution	NOUN
ftr-401	1	16	if	if	SCONJ
ftr-401	1	17	international	international	ADJ
ftr-401	1	18	tax	tax	NOUN
ftr-401	1	19	disputes	dispute	NOUN
ftr-401	1	20	by	by	ADP
ftr-401	1	21	hugh	hugh	PROPN
ftr-401	1	22	j.	j.	PROPN
ftr-401	1	23	ault	ault	PROPN
ftr-401	1	24	i.	i.	PROPN
ftr-401	1	25	introduction	introduction	PROPN
ftr-401	1	26	............................................................................................................	............................................................................................................	PROPN
ftr-401	2	1	138	138	NUM
ftr-401	2	2	ii	ii	NOUN
ftr-401	2	3	.	.	PUNCT
ftr-401	3	1	existing	exist	VERB
ftr-401	3	2	dispute	dispute	NOUN
ftr-401	3	3	resolution	resolution	NOUN
ftr-401	3	4	mechanisms	mechanism	NOUN
ftr-401	3	5	.......................................................	.......................................................	PUNCT
ftr-401	3	6	139	139	NUM
ftr-401	3	7	a.	a.	NOUN
ftr-401	3	8	the	the	DET
ftr-401	3	9	existing	exist	VERB
ftr-401	3	10	mutual	mutual	ADJ
ftr-401	3	11	agreement	agreement	NOUN
ftr-401	3	12	procedure	procedure	NOUN
ftr-401	3	13	(	(	PUNCT
ftr-401	3	14	map	map	NOUN
ftr-401	3	15	):	):	PUNCT
ftr-401	3	16	is	be	AUX
ftr-401	3	17	it	it	PRON
ftr-401	3	18	working	work	VERB
ftr-401	3	19	?	?	PUNCT
ftr-401	3	20	.....................................................................................................	.....................................................................................................	PUNCT
ftr-401	4	1	139	139	NUM
ftr-401	4	2	b.	b.	PROPN
ftr-401	4	3	structural	structural	ADJ
ftr-401	4	4	aspects	aspect	NOUN
ftr-401	4	5	in	in	ADP
ftr-401	4	6	the	the	DET
ftr-401	4	7	current	current	ADJ
ftr-401	4	8	map	map	NOUN
ftr-401	4	9	process	process	NOUN
ftr-401	4	10	.............................................	.............................................	PUNCT
ftr-401	4	11	140	140	NUM
ftr-401	4	12	1	1	NUM
ftr-401	4	13	.	.	PUNCT
ftr-401	4	14	discretion	discretion	NOUN
ftr-401	4	15	to	to	PART
ftr-401	4	16	accept	accept	VERB
ftr-401	4	17	case	case	NOUN
ftr-401	4	18	..................................................................	..................................................................	PUNCT
ftr-401	4	19	140	140	NUM
ftr-401	4	20	2	2	NUM
ftr-401	4	21	.	.	PUNCT
ftr-401	4	22	secondary	secondary	ADJ
ftr-401	4	23	adjustments	adjustment	NOUN
ftr-401	4	24	......................................................................	......................................................................	PUNCT
ftr-401	4	25	140	140	NUM
ftr-401	4	26	3	3	NUM
ftr-401	4	27	.	.	PUNCT
ftr-401	4	28	authority	authority	NOUN
ftr-401	4	29	to	to	ADP
ftr-401	4	30	from	from	ADP
ftr-401	4	31	domestic	domestic	ADJ
ftr-401	4	32	law	law	NOUN
ftr-401	4	33	........................................................	........................................................	PUNCT
ftr-401	4	34	140	140	NUM
ftr-401	4	35	4	4	NUM
ftr-401	4	36	.	.	PUNCT
ftr-401	4	37	other	other	ADJ
ftr-401	4	38	procedural	procedural	ADJ
ftr-401	4	39	issues	issue	NOUN
ftr-401	4	40	.....................................................................	.....................................................................	PUNCT
ftr-401	4	41	141	141	NUM
ftr-401	4	42	5	5	NUM
ftr-401	4	43	.	.	PUNCT
ftr-401	5	1	oecd	oecd	PROPN
ftr-401	5	2	draft	draft	NOUN
ftr-401	5	3	progress	progress	NOUN
ftr-401	5	4	report	report	VERB
ftr-401	5	5	2004	2004	NUM
ftr-401	5	6	...................................................	...................................................	PUNCT
ftr-401	5	7	141	141	NUM
ftr-401	5	8	iii	iii	NOUN
ftr-401	5	9	.	.	PUNCT
ftr-401	5	10	supplimentary	supplimentary	PROPN
ftr-401	5	11	dispute	dispute	NOUN
ftr-401	5	12	resolution	resolution	NOUN
ftr-401	5	13	(	(	PUNCT
ftr-401	5	14	sdr	sdr	NOUN
ftr-401	5	15	)	)	PUNCT
ftr-401	5	16	techniques	technique	NOUN
ftr-401	5	17	...............................	...............................	PUNCT
ftr-401	5	18	142	142	NUM
ftr-401	5	19	a.	a.	NOUN
ftr-401	5	20	forms	form	NOUN
ftr-401	5	21	of	of	ADP
ftr-401	5	22	sdr	sdr	PROPN
ftr-401	5	23	.................................................................................................	.................................................................................................	PUNCT
ftr-401	5	24	143	143	NUM
ftr-401	5	25	1	1	NUM
ftr-401	5	26	.	.	PUNCT
ftr-401	6	1	mediation	mediation	NOUN
ftr-401	6	2	...........................................................................................	...........................................................................................	PUNCT
ftr-401	7	1	143	143	NUM
ftr-401	7	2	2	2	X
ftr-401	7	3	.	.	PUNCT
ftr-401	7	4	advisory	advisory	ADJ
ftr-401	7	5	opinions	opinion	NOUN
ftr-401	7	6	..............................................................................	..............................................................................	PUNCT
ftr-401	7	7	143	143	NUM
ftr-401	7	8	3	3	X
ftr-401	7	9	.	.	PUNCT
ftr-401	7	10	arbitration	arbitration	NOUN
ftr-401	7	11	..........................................................................................	..........................................................................................	PUNCT
ftr-401	8	1	143	143	NUM
ftr-401	8	2	b.	b.	PROPN
ftr-401	8	3	structural	structural	ADJ
ftr-401	8	4	issues	issue	NOUN
ftr-401	8	5	in	in	ADP
ftr-401	8	6	fashioning	fashion	VERB
ftr-401	8	7	an	an	DET
ftr-401	8	8	arbitration	arbitration	NOUN
ftr-401	8	9	procedure	procedure	NOUN
ftr-401	8	10	.............................	.............................	PUNCT
ftr-401	9	1	144	144	NUM
ftr-401	9	2	1	1	X
ftr-401	9	3	.	.	PUNCT
ftr-401	10	1	mandatory	mandatory	ADJ
ftr-401	10	2	or	or	CCONJ
ftr-401	10	3	optional	optional	ADJ
ftr-401	10	4	arbitration	arbitration	NOUN
ftr-401	10	5	...................................................	...................................................	PUNCT
ftr-401	10	6	144	144	NUM
ftr-401	10	7	2	2	X
ftr-401	10	8	.	.	X
ftr-401	10	9	duty	duty	NOUN
ftr-401	10	10	to	to	PART
ftr-401	10	11	submit	submit	VERB
ftr-401	10	12	....................................................................................	....................................................................................	PUNCT
ftr-401	10	13	145	145	NUM
ftr-401	10	14	3	3	NUM
ftr-401	10	15	.	.	PUNCT
ftr-401	10	16	triggering	trigger	VERB
ftr-401	10	17	event	event	NOUN
ftr-401	10	18	................................................................................	................................................................................	PUNCT
ftr-401	10	19	145	145	NUM
ftr-401	10	20	c.	c.	NOUN
ftr-401	10	21	effect	effect	NOUN
ftr-401	10	22	of	of	ADP
ftr-401	10	23	the	the	DET
ftr-401	10	24	sdr	sdr	PROPN
ftr-401	10	25	decision	decision	NOUN
ftr-401	10	26	on	on	ADP
ftr-401	10	27	the	the	DET
ftr-401	10	28	map	map	NOUN
ftr-401	10	29	process	process	NOUN
ftr-401	10	30	............................................	............................................	PUNCT
ftr-401	11	1	146	146	NUM
ftr-401	11	2	d.	d.	PROPN
ftr-401	11	3	review	review	PROPN
ftr-401	11	4	of	of	ADP
ftr-401	11	5	the	the	DET
ftr-401	11	6	arbitral	arbitral	ADJ
ftr-401	11	7	decision	decision	NOUN
ftr-401	11	8	......................................................................	......................................................................	PUNCT
ftr-401	11	9	147	147	NUM
ftr-401	11	10	iv	iv	NOUN
ftr-401	11	11	.	.	PUNCT
ftr-401	12	1	other	other	ADJ
ftr-401	12	2	structural	structural	ADJ
ftr-401	12	3	issues	issue	NOUN
ftr-401	12	4	....................................................................................	....................................................................................	PUNCT
ftr-401	12	5	148	148	NUM
ftr-401	12	6	a.	a.	NOUN
ftr-401	12	7	selection	selection	NOUN
ftr-401	12	8	of	of	ADP
ftr-401	12	9	the	the	DET
ftr-401	12	10	arbitration	arbitration	NOUN
ftr-401	12	11	panel	panel	NOUN
ftr-401	12	12	...................................................................	...................................................................	PUNCT
ftr-401	12	13	148	148	NUM
ftr-401	12	14	b.	b.	NOUN
ftr-401	12	15	arriving	arrive	VERB
ftr-401	12	16	at	at	ADP
ftr-401	12	17	the	the	DET
ftr-401	12	18	arbitration	arbitration	NOUN
ftr-401	12	19	decision	decision	NOUN
ftr-401	12	20	...............................................................	...............................................................	PUNCT
ftr-401	12	21	148	148	NUM
ftr-401	12	22	c.	c.	NOUN
ftr-401	12	23	practical	practical	ADJ
ftr-401	12	24	questions	question	NOUN
ftr-401	12	25	of	of	ADP
ftr-401	12	26	implementation	implementation	NOUN
ftr-401	12	27	..........................................................	..........................................................	PUNCT
ftr-401	12	28	149	149	NUM
ftr-401	12	29	v.	v.	ADP
ftr-401	12	30	other	other	ADJ
ftr-401	12	31	developments	development	NOUN
ftr-401	12	32	.............................................................................................	.............................................................................................	PUNCT
ftr-401	13	1	149	149	NUM
ftr-401	13	2	vi	vi	NOUN
ftr-401	13	3	.	.	PUNCT
ftr-401	13	4	where	where	SCONJ
ftr-401	13	5	do	do	AUX
ftr-401	13	6	we	we	PRON
ftr-401	13	7	go	go	VERB
ftr-401	13	8	from	from	ADP
ftr-401	13	9	here	here	ADV
ftr-401	13	10	?	?	PUNCT
ftr-401	13	11	..............................................................................	..............................................................................	PUNCT
ftr-401	14	1	150	150	NUM
ftr-401	14	2	138	138	NUM
ftr-401	14	3	florida	florida	PROPN
ftr-401	14	4	tax	tax	NOUN
ftr-401	14	5	review	review	NOUN
ftr-401	14	6	[	[	X
ftr-401	14	7	vol.7:3	vol.7:3	NOUN
ftr-401	14	8	*	*	PUNCT
ftr-401	14	9	this	this	DET
ftr-401	14	10	article	article	NOUN
ftr-401	14	11	is	be	AUX
ftr-401	14	12	based	base	VERB
ftr-401	14	13	on	on	ADP
ftr-401	14	14	a	a	DET
ftr-401	14	15	lecture	lecture	NOUN
ftr-401	14	16	presented	present	VERB
ftr-401	14	17	on	on	ADP
ftr-401	14	18	september	september	PROPN
ftr-401	14	19	23	23	NUM
ftr-401	14	20	,	,	PUNCT
ftr-401	14	21	2005	2005	NUM
ftr-401	14	22	at	at	ADP
ftr-401	14	23	the	the	DET
ftr-401	14	24	international	international	ADJ
ftr-401	14	25	tax	tax	NOUN
ftr-401	14	26	symposium	symposium	NOUN
ftr-401	14	27	sponsored	sponsor	VERB
ftr-401	14	28	by	by	ADP
ftr-401	14	29	the	the	DET
ftr-401	14	30	university	university	PROPN
ftr-401	14	31	of	of	ADP
ftr-401	14	32	florida	florida	PROPN
ftr-401	14	33	levin	levin	PROPN
ftr-401	14	34	college	college	PROPN
ftr-401	14	35	of	of	ADP
ftr-401	14	36	law	law	NOUN
ftr-401	14	37	in	in	ADP
ftr-401	14	38	connection	connection	NOUN
ftr-401	14	39	with	with	ADP
ftr-401	14	40	the	the	DET
ftr-401	14	41	inauguration	inauguration	NOUN
ftr-401	14	42	of	of	ADP
ftr-401	14	43	its	its	PRON
ftr-401	14	44	ll.m	ll.m	NOUN
ftr-401	14	45	.	.	PUNCT
ftr-401	15	1	in	in	ADP
ftr-401	15	2	international	international	ADJ
ftr-401	15	3	taxation	taxation	NOUN
ftr-401	15	4	.	.	PUNCT
ftr-401	16	1	*	*	PUNCT
ftr-401	16	2	*	*	PUNCT
ftr-401	16	3	professor	professor	NOUN
ftr-401	16	4	of	of	ADP
ftr-401	16	5	law	law	NOUN
ftr-401	16	6	,	,	PUNCT
ftr-401	16	7	boston	boston	PROPN
ftr-401	16	8	college	college	PROPN
ftr-401	16	9	law	law	PROPN
ftr-401	16	10	school	school	NOUN
ftr-401	16	11	;	;	PUNCT
ftr-401	16	12	senior	senior	ADJ
ftr-401	16	13	advisor	advisor	NOUN
ftr-401	16	14	,	,	PUNCT
ftr-401	16	15	oecd	oecd	PROPN
ftr-401	16	16	centre	centre	PROPN
ftr-401	16	17	for	for	ADP
ftr-401	16	18	tax	tax	NOUN
ftr-401	16	19	policy	policy	NOUN
ftr-401	16	20	and	and	CCONJ
ftr-401	16	21	administration	administration	NOUN
ftr-401	16	22	,	,	PUNCT
ftr-401	16	23	paris	paris	PROPN
ftr-401	16	24	.	.	PUNCT
ftr-401	17	1	the	the	DET
ftr-401	17	2	views	view	NOUN
ftr-401	17	3	expressed	express	VERB
ftr-401	17	4	here	here	ADV
ftr-401	17	5	are	be	AUX
ftr-401	17	6	those	those	PRON
ftr-401	17	7	of	of	ADP
ftr-401	17	8	the	the	DET
ftr-401	17	9	author	author	NOUN
ftr-401	17	10	and	and	CCONJ
ftr-401	17	11	do	do	AUX
ftr-401	17	12	not	not	PART
ftr-401	17	13	necessarily	necessarily	ADV
ftr-401	17	14	reflect	reflect	VERB
ftr-401	17	15	the	the	DET
ftr-401	17	16	position	position	NOUN
ftr-401	17	17	of	of	ADP
ftr-401	17	18	the	the	DET
ftr-401	17	19	oecd	oecd	PROPN
ftr-401	17	20	or	or	CCONJ
ftr-401	17	21	its	its	PRON
ftr-401	17	22	members	member	NOUN
ftr-401	17	23	.	.	PUNCT
ftr-401	18	1	improving	improve	VERB
ftr-401	18	2	the	the	DET
ftr-401	18	3	resolution	resolution	NOUN
ftr-401	18	4	of	of	ADP
ftr-401	18	5	international	international	ADJ
ftr-401	18	6	tax	tax	NOUN
ftr-401	18	7	disputes	dispute	NOUN
ftr-401	18	8	*	*	PUNCT
ftr-401	18	9	by	by	ADP
ftr-401	18	10	hugh	hugh	PROPN
ftr-401	18	11	j.	j.	PROPN
ftr-401	18	12	ault	ault	PROPN
ftr-401	18	13	*	*	PROPN
ftr-401	18	14	*	*	PROPN
ftr-401	18	15	i.	i.	NOUN
ftr-401	18	16	introduction	introduction	NOUN
ftr-401	18	17	and	and	CCONJ
ftr-401	18	18	background	background	NOUN
ftr-401	18	19	the	the	DET
ftr-401	18	20	dramatic	dramatic	ADJ
ftr-401	18	21	increase	increase	NOUN
ftr-401	18	22	in	in	ADP
ftr-401	18	23	international	international	ADJ
ftr-401	18	24	trade	trade	NOUN
ftr-401	18	25	and	and	CCONJ
ftr-401	18	26	investments	investment	NOUN
ftr-401	18	27	and	and	CCONJ
ftr-401	18	28	related	relate	VERB
ftr-401	18	29	phenomena	phenomenon	NOUN
ftr-401	18	30	under	under	ADP
ftr-401	18	31	the	the	DET
ftr-401	18	32	general	general	ADJ
ftr-401	18	33	heading	heading	NOUN
ftr-401	18	34	of	of	ADP
ftr-401	18	35	globalization	globalization	NOUN
ftr-401	18	36	have	have	AUX
ftr-401	18	37	multiplied	multiply	VERB
ftr-401	18	38	the	the	DET
ftr-401	18	39	situations	situation	NOUN
ftr-401	18	40	in	in	ADP
ftr-401	18	41	which	which	PRON
ftr-401	18	42	international	international	ADJ
ftr-401	18	43	tax	tax	NOUN
ftr-401	18	44	disputes	dispute	NOUN
ftr-401	18	45	can	can	AUX
ftr-401	18	46	arise	arise	VERB
ftr-401	18	47	,	,	PUNCT
ftr-401	18	48	both	both	PRON
ftr-401	18	49	between	between	ADP
ftr-401	18	50	taxpayers	taxpayer	NOUN
ftr-401	18	51	and	and	CCONJ
ftr-401	18	52	governments	government	NOUN
ftr-401	18	53	but	but	CCONJ
ftr-401	18	54	also	also	ADV
ftr-401	18	55	,	,	PUNCT
ftr-401	18	56	and	and	CCONJ
ftr-401	18	57	in	in	ADP
ftr-401	18	58	some	some	DET
ftr-401	18	59	ways	way	NOUN
ftr-401	18	60	,	,	PUNCT
ftr-401	18	61	more	more	ADV
ftr-401	18	62	importantly	importantly	ADV
ftr-401	18	63	,	,	PUNCT
ftr-401	18	64	between	between	ADP
ftr-401	18	65	governments	government	NOUN
ftr-401	18	66	themselves	themselves	PRON
ftr-401	18	67	.	.	PUNCT
ftr-401	19	1	these	these	DET
ftr-401	19	2	disputes	dispute	NOUN
ftr-401	19	3	may	may	AUX
ftr-401	19	4	involve	involve	VERB
ftr-401	19	5	transfer	transfer	NOUN
ftr-401	19	6	pricing	pricing	NOUN
ftr-401	19	7	issues	issue	NOUN
ftr-401	19	8	,	,	PUNCT
ftr-401	19	9	differing	differ	VERB
ftr-401	19	10	income	income	NOUN
ftr-401	19	11	characterization	characterization	NOUN
ftr-401	19	12	rules	rule	NOUN
ftr-401	19	13	,	,	PUNCT
ftr-401	19	14	disagreement	disagreement	NOUN
ftr-401	19	15	about	about	ADP
ftr-401	19	16	the	the	DET
ftr-401	19	17	existence	existence	NOUN
ftr-401	19	18	of	of	ADP
ftr-401	19	19	a	a	DET
ftr-401	19	20	permanent	permanent	ADJ
ftr-401	19	21	establishment	establishment	NOUN
ftr-401	19	22	,	,	PUNCT
ftr-401	19	23	or	or	CCONJ
ftr-401	19	24	more	more	ADV
ftr-401	19	25	generally	generally	ADV
ftr-401	19	26	,	,	PUNCT
ftr-401	19	27	diverging	diverge	VERB
ftr-401	19	28	views	view	NOUN
ftr-401	19	29	on	on	ADP
ftr-401	19	30	the	the	DET
ftr-401	19	31	appropriate	appropriate	ADJ
ftr-401	19	32	exercise	exercise	NOUN
ftr-401	19	33	of	of	ADP
ftr-401	19	34	potential	potential	ADJ
ftr-401	19	35	taxing	tax	VERB
ftr-401	19	36	rights	right	NOUN
ftr-401	19	37	by	by	ADP
ftr-401	19	38	the	the	DET
ftr-401	19	39	source	source	NOUN
ftr-401	19	40	country	country	NOUN
ftr-401	19	41	jurisdiction	jurisdiction	NOUN
ftr-401	19	42	and	and	CCONJ
ftr-401	19	43	the	the	DET
ftr-401	19	44	corresponding	correspond	VERB
ftr-401	19	45	obligation	obligation	NOUN
ftr-401	19	46	of	of	ADP
ftr-401	19	47	the	the	DET
ftr-401	19	48	residence	residence	NOUN
ftr-401	19	49	country	country	NOUN
ftr-401	19	50	to	to	PART
ftr-401	19	51	provide	provide	VERB
ftr-401	19	52	double	double	ADJ
ftr-401	19	53	tax	tax	NOUN
ftr-401	19	54	relief	relief	NOUN
ftr-401	19	55	.	.	PUNCT
ftr-401	20	1	in	in	ADP
ftr-401	20	2	the	the	DET
ftr-401	20	3	current	current	ADJ
ftr-401	20	4	circumstances	circumstance	NOUN
ftr-401	20	5	,	,	PUNCT
ftr-401	20	6	it	it	PRON
ftr-401	20	7	seems	seem	VERB
ftr-401	20	8	inevitable	inevitable	ADJ
ftr-401	20	9	that	that	SCONJ
ftr-401	20	10	the	the	DET
ftr-401	20	11	frequency	frequency	NOUN
ftr-401	20	12	and	and	CCONJ
ftr-401	20	13	complexity	complexity	NOUN
ftr-401	20	14	of	of	ADP
ftr-401	20	15	international	international	ADJ
ftr-401	20	16	tax	tax	NOUN
ftr-401	20	17	disputes	dispute	NOUN
ftr-401	20	18	will	will	AUX
ftr-401	20	19	increase	increase	VERB
ftr-401	20	20	and	and	CCONJ
ftr-401	20	21	,	,	PUNCT
ftr-401	20	22	likewise	likewise	ADV
ftr-401	20	23	,	,	PUNCT
ftr-401	20	24	the	the	DET
ftr-401	20	25	need	need	NOUN
ftr-401	20	26	for	for	ADP
ftr-401	20	27	some	some	DET
ftr-401	20	28	mechanism	mechanism	NOUN
ftr-401	20	29	to	to	PART
ftr-401	20	30	solve	solve	VERB
ftr-401	20	31	them	they	PRON
ftr-401	20	32	is	be	AUX
ftr-401	20	33	increasingly	increasingly	ADV
ftr-401	20	34	important	important	ADJ
ftr-401	20	35	.	.	PUNCT
ftr-401	21	1	this	this	DET
ftr-401	21	2	paper	paper	NOUN
ftr-401	21	3	will	will	AUX
ftr-401	21	4	review	review	VERB
ftr-401	21	5	briefly	briefly	ADV
ftr-401	21	6	the	the	DET
ftr-401	21	7	existing	exist	VERB
ftr-401	21	8	mechanisms	mechanism	NOUN
ftr-401	21	9	for	for	ADP
ftr-401	21	10	dealing	deal	VERB
ftr-401	21	11	with	with	ADP
ftr-401	21	12	such	such	ADJ
ftr-401	21	13	disputes	dispute	NOUN
ftr-401	21	14	,	,	PUNCT
ftr-401	21	15	looking	look	VERB
ftr-401	21	16	at	at	ADP
ftr-401	21	17	their	their	PRON
ftr-401	21	18	structure	structure	NOUN
ftr-401	21	19	and	and	CCONJ
ftr-401	21	20	application	application	NOUN
ftr-401	21	21	,	,	PUNCT
ftr-401	21	22	and	and	CCONJ
ftr-401	21	23	then	then	ADV
ftr-401	21	24	consider	consider	VERB
ftr-401	21	25	some	some	PRON
ftr-401	21	26	of	of	ADP
ftr-401	21	27	the	the	DET
ftr-401	21	28	current	current	ADJ
ftr-401	21	29	proposals	proposal	NOUN
ftr-401	21	30	to	to	PART
ftr-401	21	31	modify	modify	VERB
ftr-401	21	32	and	and	CCONJ
ftr-401	21	33	improve	improve	VERB
ftr-401	21	34	the	the	DET
ftr-401	21	35	procedures	procedure	NOUN
ftr-401	21	36	,	,	PUNCT
ftr-401	21	37	focusing	focus	VERB
ftr-401	21	38	principally	principally	ADV
ftr-401	21	39	on	on	ADP
ftr-401	21	40	the	the	DET
ftr-401	21	41	work	work	NOUN
ftr-401	21	42	at	at	ADP
ftr-401	21	43	the	the	DET
ftr-401	21	44	oecd	oecd	PROPN
ftr-401	21	45	.	.	PROPN
ftr-401	21	46	2005	2005	NUM
ftr-401	21	47	]	]	PUNCT
ftr-401	21	48	improving	improve	VERB
ftr-401	21	49	the	the	DET
ftr-401	21	50	resolution	resolution	NOUN
ftr-401	21	51	of	of	ADP
ftr-401	21	52	international	international	ADJ
ftr-401	21	53	tax	tax	NOUN
ftr-401	21	54	disputes	dispute	NOUN
ftr-401	21	55	139	139	NUM
ftr-401	21	56	1	1	NUM
ftr-401	21	57	.	.	PUNCT
ftr-401	21	58	organization	organization	NOUN
ftr-401	21	59	for	for	ADP
ftr-401	21	60	economic	economic	ADJ
ftr-401	21	61	co	co	NOUN
ftr-401	21	62	-	-	NOUN
ftr-401	21	63	operation	operation	NOUN
ftr-401	21	64	and	and	CCONJ
ftr-401	21	65	development	development	NOUN
ftr-401	21	66	,	,	PUNCT
ftr-401	21	67	comm	comm	NOUN
ftr-401	21	68	.	.	PUNCT
ftr-401	22	1	on	on	ADP
ftr-401	22	2	fiscal	fiscal	ADJ
ftr-401	22	3	affairs	affair	NOUN
ftr-401	22	4	,	,	PUNCT
ftr-401	22	5	m	m	PROPN
ftr-401	22	6	odel	odel	PROPN
ftr-401	22	7	t	t	PROPN
ftr-401	22	8	ax	ax	NOUN
ftr-401	22	9	convention	convention	NOUN
ftr-401	22	10	on	on	ADP
ftr-401	22	11	income	income	NOUN
ftr-401	22	12	and	and	CCONJ
ftr-401	22	13	on	on	ADP
ftr-401	22	14	capita	capita	NOUN
ftr-401	22	15	l	l	NOUN
ftr-401	22	16	,	,	PUNCT
ftr-401	22	17	art	art	NOUN
ftr-401	22	18	.	.	PUNCT
ftr-401	23	1	25	25	NUM
ftr-401	23	2	&	&	CCONJ
ftr-401	23	3	1	1	NUM
ftr-401	23	4	(	(	PUNCT
ftr-401	23	5	2005	2005	NUM
ftr-401	23	6	)	)	PUNCT
ftr-401	23	7	,	,	PUNCT
ftr-401	23	8	a	a	DET
ftr-401	23	9	t	t	NOUN
ftr-401	23	10	http://www.oecd.org/dataoecd/50/49/35393840.pdf	http://www.oecd.org/dataoecd/50/49/35393840.pdf	NOUN
ftr-401	23	11	(	(	PUNCT
ftr-401	23	12	jul	jul	PROPN
ftr-401	23	13	.	.	PROPN
ftr-401	23	14	15	15	NUM
ftr-401	23	15	,	,	PUNCT
ftr-401	23	16	2005	2005	NUM
ftr-401	23	17	)	)	PUNCT
ftr-401	24	1	[	[	X
ftr-401	24	2	hereinafter	hereinafter	NOUN
ftr-401	24	3	2005	2005	NUM
ftr-401	24	4	oecd	oecd	PROPN
ftr-401	24	5	model	model	PROPN
ftr-401	24	6	]	]	X
ftr-401	24	7	.	.	PUNCT
ftr-401	25	1	2	2	X
ftr-401	25	2	.	.	X
ftr-401	25	3	treasury	treasury	PROPN
ftr-401	25	4	department	department	PROPN
ftr-401	25	5	,	,	PUNCT
ftr-401	25	6	united	united	PROPN
ftr-401	25	7	states	states	PROPN
ftr-401	25	8	model	model	PROPN
ftr-401	25	9	income	income	PROPN
ftr-401	25	10	tax	tax	PROPN
ftr-401	25	11	convention	convention	PROPN
ftr-401	25	12	,	,	PUNCT
ftr-401	25	13	sept	sept	PROPN
ftr-401	25	14	.	.	PROPN
ftr-401	25	15	20	20	NUM
ftr-401	25	16	,	,	PUNCT
ftr-401	25	17	1996	1996	NUM
ftr-401	25	18	,	,	PUNCT
ftr-401	25	19	art	art	NOUN
ftr-401	25	20	.	.	PUNCT
ftr-401	26	1	25	25	NUM
ftr-401	26	2	,	,	PUNCT
ftr-401	26	3	96	96	NUM
ftr-401	26	4	t	t	PROPN
ftr-401	26	5	n	n	PROPN
ftr-401	26	6	t	t	PROPN
ftr-401	26	7	1866	1866	NUM
ftr-401	26	8	(	(	PUNCT
ftr-401	26	9	sep	sep	PROPN
ftr-401	26	10	t.	t.	NOUN
ftr-401	26	11	23	23	NUM
ftr-401	26	12	,	,	PUNCT
ftr-401	26	13	1996	1996	NUM
ftr-401	26	14	)	)	PUNCT
ftr-401	26	15	(	(	PUNCT
ftr-401	26	16	lexis	lexis	X
ftr-401	26	17	,	,	PUNCT
ftr-401	26	18	fedt	fedt	PROPN
ftr-401	26	19	ax	ax	NOUN
ftr-401	26	20	lib	lib	PROPN
ftr-401	26	21	rary	rary	PROPN
ftr-401	26	22	,	,	PUNCT
ftr-401	26	23	t	t	PROPN
ftr-401	26	24	n	n	NOUN
ftr-401	26	25	t	t	PROPN
ftr-401	26	26	fi	fi	X
ftr-401	26	27	le	le	X
ftr-401	26	28	)	)	PUNCT
ftr-401	26	29	,	,	PUNCT
ftr-401	26	30	a	a	DET
ftr-401	26	31	t	t	NOUN
ftr-401	26	32	http://www.treas.gov/offices/taxpolicy/library/model1996.pdf	http://www.treas.gov/offices/taxpolicy/library/model1996.pdf	PROPN
ftr-401	26	33	(	(	PUNCT
ftr-401	26	34	last	last	ADV
ftr-401	26	35	visited	visit	VERB
ftr-401	26	36	oct	oct	PROPN
ftr-401	26	37	.	.	PROPN
ftr-401	26	38	20	20	NUM
ftr-401	26	39	,	,	PUNCT
ftr-401	26	40	2005	2005	NUM
ftr-401	26	41	)	)	PUNCT
ftr-401	27	1	[	[	X
ftr-401	27	2	hereinafter	hereinafter	NOUN
ftr-401	27	3	1996	1996	NUM
ftr-401	27	4	u.s	u.s	PROPN
ftr-401	27	5	.	.	PROPN
ftr-401	27	6	model	model	PROPN
ftr-401	27	7	]	]	PUNCT
ftr-401	27	8	.	.	PUNCT
ftr-401	28	1	ii	ii	PROPN
ftr-401	28	2	.	.	PUNCT
ftr-401	29	1	existing	exist	VERB
ftr-401	29	2	dispute	dispute	NOUN
ftr-401	29	3	resolution	resolution	NOUN
ftr-401	29	4	mechanisms	mechanism	NOUN
ftr-401	29	5	a.	a.	NOUN
ftr-401	29	6	the	the	DET
ftr-401	29	7	existing	exist	VERB
ftr-401	29	8	mutual	mutual	ADJ
ftr-401	29	9	agreement	agreement	NOUN
ftr-401	29	10	procedure	procedure	NOUN
ftr-401	29	11	(	(	PUNCT
ftr-401	29	12	“	"	PUNCT
ftr-401	29	13	map	map	NOUN
ftr-401	29	14	”	"	PUNCT
ftr-401	29	15	):	):	PUNCT
ftr-401	29	16	is	be	AUX
ftr-401	29	17	it	it	PRON
ftr-401	29	18	working	work	VERB
ftr-401	29	19	?	?	PUNCT
ftr-401	30	1	under	under	ADP
ftr-401	30	2	existing	exist	VERB
ftr-401	30	3	procedures	procedure	NOUN
ftr-401	30	4	,	,	PUNCT
ftr-401	30	5	article	article	NOUN
ftr-401	30	6	25	25	NUM
ftr-401	30	7	of	of	ADP
ftr-401	30	8	the	the	DET
ftr-401	30	9	oecd	oecd	PROPN
ftr-401	30	10	model	model	PROPN
ftr-401	30	11	convention	convention	PROPN
ftr-401	30	12	,	,	PUNCT
ftr-401	30	13	taken	take	VERB
ftr-401	30	14	over1	over1	NOUN
ftr-401	30	15	in	in	ADP
ftr-401	30	16	various	various	ADJ
ftr-401	30	17	formulations	formulation	NOUN
ftr-401	30	18	in	in	ADP
ftr-401	30	19	existing	exist	VERB
ftr-401	30	20	bilateral	bilateral	ADJ
ftr-401	30	21	treaties	treaty	NOUN
ftr-401	30	22	and	and	CCONJ
ftr-401	30	23	in	in	ADP
ftr-401	30	24	the	the	DET
ftr-401	30	25	us	us	PROPN
ftr-401	30	26	model	model	NOUN
ftr-401	30	27	,	,	PUNCT
ftr-401	30	28	provides	provide	VERB
ftr-401	30	29	that	that	SCONJ
ftr-401	30	30	if	if	SCONJ
ftr-401	30	31	the2	the2	PROPN
ftr-401	30	32	taxpayer	taxpayer	NOUN
ftr-401	30	33	believes	believe	VERB
ftr-401	30	34	that	that	SCONJ
ftr-401	30	35	the	the	DET
ftr-401	30	36	actions	action	NOUN
ftr-401	30	37	of	of	ADP
ftr-401	30	38	one	one	NUM
ftr-401	30	39	or	or	CCONJ
ftr-401	30	40	both	both	PRON
ftr-401	30	41	of	of	ADP
ftr-401	30	42	the	the	DET
ftr-401	30	43	treaty	treaty	NOUN
ftr-401	30	44	partners	partner	NOUN
ftr-401	30	45	would	would	AUX
ftr-401	30	46	result	result	VERB
ftr-401	30	47	in	in	ADP
ftr-401	30	48	taxation	taxation	NOUN
ftr-401	30	49	“	"	PUNCT
ftr-401	30	50	not	not	PART
ftr-401	30	51	in	in	ADP
ftr-401	30	52	accordance	accordance	NOUN
ftr-401	30	53	with	with	ADP
ftr-401	30	54	the	the	DET
ftr-401	30	55	convention	convention	NOUN
ftr-401	30	56	”	"	PUNCT
ftr-401	30	57	he	he	PRON
ftr-401	30	58	can	can	AUX
ftr-401	30	59	present	present	VERB
ftr-401	30	60	the	the	DET
ftr-401	30	61	case	case	NOUN
ftr-401	30	62	to	to	ADP
ftr-401	30	63	the	the	DET
ftr-401	30	64	“	"	PUNCT
ftr-401	30	65	competent	competent	ADJ
ftr-401	30	66	authority	authority	NOUN
ftr-401	30	67	”	"	PUNCT
ftr-401	30	68	of	of	ADP
ftr-401	30	69	the	the	DET
ftr-401	30	70	country	country	NOUN
ftr-401	30	71	of	of	ADP
ftr-401	30	72	which	which	PRON
ftr-401	30	73	he	he	PRON
ftr-401	30	74	is	be	AUX
ftr-401	30	75	a	a	DET
ftr-401	30	76	resident	resident	NOUN
ftr-401	30	77	.	.	PUNCT
ftr-401	31	1	if	if	SCONJ
ftr-401	31	2	that	that	DET
ftr-401	31	3	country	country	NOUN
ftr-401	31	4	can	can	AUX
ftr-401	31	5	not	not	PART
ftr-401	31	6	or	or	CCONJ
ftr-401	31	7	will	will	AUX
ftr-401	31	8	not	not	PART
ftr-401	31	9	resolve	resolve	VERB
ftr-401	31	10	the	the	DET
ftr-401	31	11	problem	problem	NOUN
ftr-401	31	12	unilaterally	unilaterally	ADV
ftr-401	31	13	,	,	PUNCT
ftr-401	31	14	it	it	PRON
ftr-401	31	15	has	have	VERB
ftr-401	31	16	the	the	DET
ftr-401	31	17	obligation	obligation	NOUN
ftr-401	31	18	under	under	ADP
ftr-401	31	19	the	the	DET
ftr-401	31	20	treaty	treaty	NOUN
ftr-401	31	21	to	to	PART
ftr-401	31	22	“	"	PUNCT
ftr-401	31	23	endeavor	endeavor	VERB
ftr-401	31	24	”	"	PUNCT
ftr-401	31	25	through	through	ADP
ftr-401	31	26	the	the	DET
ftr-401	31	27	mutual	mutual	ADJ
ftr-401	31	28	agreement	agreement	NOUN
ftr-401	31	29	procedure	procedure	NOUN
ftr-401	31	30	to	to	PART
ftr-401	31	31	seek	seek	VERB
ftr-401	31	32	to	to	PART
ftr-401	31	33	resolve	resolve	VERB
ftr-401	31	34	the	the	DET
ftr-401	31	35	issue	issue	NOUN
ftr-401	31	36	with	with	ADP
ftr-401	31	37	the	the	DET
ftr-401	31	38	other	other	ADJ
ftr-401	31	39	country	country	NOUN
ftr-401	31	40	.	.	PUNCT
ftr-401	32	1	however	however	ADV
ftr-401	32	2	,	,	PUNCT
ftr-401	32	3	beyond	beyond	ADP
ftr-401	32	4	“	"	PUNCT
ftr-401	32	5	endeavoring	endeavor	VERB
ftr-401	32	6	,	,	PUNCT
ftr-401	32	7	”	"	PUNCT
ftr-401	32	8	there	there	PRON
ftr-401	32	9	is	be	VERB
ftr-401	32	10	no	no	DET
ftr-401	32	11	obligation	obligation	NOUN
ftr-401	32	12	to	to	PART
ftr-401	32	13	actually	actually	ADV
ftr-401	32	14	resolve	resolve	VERB
ftr-401	32	15	the	the	DET
ftr-401	32	16	conflict	conflict	NOUN
ftr-401	32	17	.	.	PUNCT
ftr-401	33	1	in	in	ADP
ftr-401	33	2	addition	addition	NOUN
ftr-401	33	3	,	,	PUNCT
ftr-401	33	4	under	under	ADP
ftr-401	33	5	article	article	NOUN
ftr-401	33	6	25	25	NUM
ftr-401	33	7	,	,	PUNCT
ftr-401	33	8	paragraph	paragraph	NOUN
ftr-401	33	9	3	3	NUM
ftr-401	33	10	,	,	PUNCT
ftr-401	33	11	the	the	DET
ftr-401	33	12	competent	competent	ADJ
ftr-401	33	13	authorities	authority	NOUN
ftr-401	33	14	can	can	AUX
ftr-401	33	15	on	on	ADP
ftr-401	33	16	their	their	PRON
ftr-401	33	17	own	own	ADJ
ftr-401	33	18	initiative	initiative	NOUN
ftr-401	33	19	consult	consult	VERB
ftr-401	33	20	together	together	ADV
ftr-401	33	21	on	on	ADP
ftr-401	33	22	issues	issue	NOUN
ftr-401	33	23	of	of	ADP
ftr-401	33	24	application	application	NOUN
ftr-401	33	25	and	and	CCONJ
ftr-401	33	26	interpretation	interpretation	NOUN
ftr-401	33	27	not	not	PART
ftr-401	33	28	directly	directly	ADV
ftr-401	33	29	brought	bring	VERB
ftr-401	33	30	up	up	ADP
ftr-401	33	31	by	by	ADP
ftr-401	33	32	taxpayer	taxpayer	NOUN
ftr-401	33	33	in	in	ADP
ftr-401	33	34	a	a	DET
ftr-401	33	35	particular	particular	ADJ
ftr-401	33	36	case	case	NOUN
ftr-401	33	37	and	and	CCONJ
ftr-401	33	38	can	can	AUX
ftr-401	33	39	also	also	ADV
ftr-401	33	40	deal	deal	VERB
ftr-401	33	41	with	with	ADP
ftr-401	33	42	double	double	ADJ
ftr-401	33	43	taxation	taxation	NOUN
ftr-401	33	44	generally	generally	ADV
ftr-401	33	45	even	even	ADV
ftr-401	33	46	if	if	SCONJ
ftr-401	33	47	not	not	PART
ftr-401	33	48	covered	cover	VERB
ftr-401	33	49	by	by	ADP
ftr-401	33	50	treaty	treaty	NOUN
ftr-401	33	51	,	,	PUNCT
ftr-401	33	52	though	though	SCONJ
ftr-401	33	53	most	most	ADJ
ftr-401	33	54	map	map	NOUN
ftr-401	33	55	cases	case	NOUN
ftr-401	33	56	are	be	AUX
ftr-401	33	57	taxpayer	taxpayer	NOUN
ftr-401	33	58	-	-	PUNCT
ftr-401	33	59	initiated	initiate	VERB
ftr-401	33	60	.	.	PUNCT
ftr-401	34	1	a	a	DET
ftr-401	34	2	number	number	NOUN
ftr-401	34	3	of	of	ADP
ftr-401	34	4	issues	issue	NOUN
ftr-401	34	5	have	have	AUX
ftr-401	34	6	come	come	VERB
ftr-401	34	7	up	up	ADP
ftr-401	34	8	in	in	ADP
ftr-401	34	9	the	the	DET
ftr-401	34	10	application	application	NOUN
ftr-401	34	11	of	of	ADP
ftr-401	34	12	the	the	DET
ftr-401	34	13	existing	exist	VERB
ftr-401	34	14	map	map	NOUN
ftr-401	34	15	procedure	procedure	NOUN
ftr-401	34	16	and	and	CCONJ
ftr-401	34	17	there	there	PRON
ftr-401	34	18	has	have	AUX
ftr-401	34	19	been	be	AUX
ftr-401	34	20	substantial	substantial	ADJ
ftr-401	34	21	criticism	criticism	NOUN
ftr-401	34	22	of	of	ADP
ftr-401	34	23	the	the	DET
ftr-401	34	24	map	map	NOUN
ftr-401	34	25	process	process	NOUN
ftr-401	34	26	from	from	ADP
ftr-401	34	27	the	the	DET
ftr-401	34	28	private	private	ADJ
ftr-401	34	29	sector	sector	NOUN
ftr-401	34	30	.	.	PUNCT
ftr-401	35	1	the	the	DET
ftr-401	35	2	procedure	procedure	NOUN
ftr-401	35	3	takes	take	VERB
ftr-401	35	4	too	too	ADV
ftr-401	35	5	long	long	ADV
ftr-401	35	6	;	;	PUNCT
ftr-401	35	7	it	it	PRON
ftr-401	35	8	is	be	AUX
ftr-401	35	9	costly	costly	ADJ
ftr-401	35	10	and	and	CCONJ
ftr-401	35	11	the	the	DET
ftr-401	35	12	taxpayer	taxpayer	NOUN
ftr-401	35	13	must	must	AUX
ftr-401	35	14	incur	incur	VERB
ftr-401	35	15	expenses	expense	NOUN
ftr-401	35	16	with	with	ADP
ftr-401	35	17	no	no	DET
ftr-401	35	18	assurance	assurance	NOUN
ftr-401	35	19	of	of	ADP
ftr-401	35	20	acceptable	acceptable	ADJ
ftr-401	35	21	outcome	outcome	NOUN
ftr-401	35	22	.	.	PUNCT
ftr-401	36	1	it	it	PRON
ftr-401	36	2	is	be	AUX
ftr-401	36	3	often	often	ADV
ftr-401	36	4	necessary	necessary	ADJ
ftr-401	36	5	to	to	PART
ftr-401	36	6	pay	pay	VERB
ftr-401	36	7	tax	tax	NOUN
ftr-401	36	8	in	in	ADP
ftr-401	36	9	order	order	NOUN
ftr-401	36	10	to	to	PART
ftr-401	36	11	get	get	VERB
ftr-401	36	12	into	into	ADP
ftr-401	36	13	process	process	NOUN
ftr-401	36	14	and	and	CCONJ
ftr-401	36	15	then	then	ADV
ftr-401	36	16	the	the	DET
ftr-401	36	17	interest	interest	NOUN
ftr-401	36	18	paid	pay	VERB
ftr-401	36	19	if	if	SCONJ
ftr-401	36	20	the	the	DET
ftr-401	36	21	taxpayer	taxpayer	NOUN
ftr-401	36	22	wins	win	VERB
ftr-401	36	23	is	be	AUX
ftr-401	36	24	not	not	PART
ftr-401	36	25	adequate	adequate	ADJ
ftr-401	36	26	or	or	CCONJ
ftr-401	36	27	can	can	AUX
ftr-401	36	28	not	not	PART
ftr-401	36	29	be	be	AUX
ftr-401	36	30	offset	offset	VERB
ftr-401	36	31	against	against	ADP
ftr-401	36	32	the	the	DET
ftr-401	36	33	interest	interest	NOUN
ftr-401	36	34	that	that	PRON
ftr-401	36	35	the	the	DET
ftr-401	36	36	taxpayer	taxpayer	NOUN
ftr-401	36	37	has	have	VERB
ftr-401	36	38	to	to	PART
ftr-401	36	39	pay	pay	VERB
ftr-401	36	40	in	in	ADP
ftr-401	36	41	the	the	DET
ftr-401	36	42	other	other	ADJ
ftr-401	36	43	jurisdiction	jurisdiction	NOUN
ftr-401	36	44	.	.	PUNCT
ftr-401	37	1	there	there	PRON
ftr-401	37	2	is	be	VERB
ftr-401	37	3	a	a	DET
ftr-401	37	4	perceived	perceive	VERB
ftr-401	37	5	and	and	CCONJ
ftr-401	37	6	real	real	ADJ
ftr-401	37	7	lack	lack	NOUN
ftr-401	37	8	of	of	ADP
ftr-401	37	9	transparence	transparence	NOUN
ftr-401	37	10	and	and	CCONJ
ftr-401	37	11	insufficient	insufficient	ADJ
ftr-401	37	12	taxpayer	taxpayer	NOUN
ftr-401	37	13	input	input	NOUN
ftr-401	37	14	in	in	ADP
ftr-401	37	15	the	the	DET
ftr-401	37	16	process	process	NOUN
ftr-401	37	17	with	with	ADP
ftr-401	37	18	an	an	DET
ftr-401	37	19	attendant	attendant	ADJ
ftr-401	37	20	fear	fear	NOUN
ftr-401	37	21	of	of	ADP
ftr-401	37	22	“	"	PUNCT
ftr-401	37	23	package	package	NOUN
ftr-401	37	24	”	"	PUNCT
ftr-401	37	25	deals	deal	NOUN
ftr-401	37	26	in	in	ADP
ftr-401	37	27	which	which	PRON
ftr-401	37	28	the	the	DET
ftr-401	37	29	individual	individual	ADJ
ftr-401	37	30	case	case	NOUN
ftr-401	37	31	is	be	AUX
ftr-401	37	32	not	not	PART
ftr-401	37	33	considered	consider	VERB
ftr-401	37	34	on	on	ADP
ftr-401	37	35	its	its	PRON
ftr-401	37	36	merits	merit	NOUN
ftr-401	37	37	but	but	CCONJ
ftr-401	37	38	part	part	NOUN
ftr-401	37	39	of	of	ADP
ftr-401	37	40	a	a	DET
ftr-401	37	41	larger	large	ADJ
ftr-401	37	42	tradeoff	tradeoff	NOUN
ftr-401	37	43	between	between	ADP
ftr-401	37	44	the	the	DET
ftr-401	37	45	countries	country	NOUN
ftr-401	37	46	.	.	PUNCT
ftr-401	38	1	all	all	PRON
ftr-401	38	2	of	of	ADP
ftr-401	38	3	these	these	DET
ftr-401	38	4	points	point	NOUN
ftr-401	38	5	have	have	AUX
ftr-401	38	6	come	come	VERB
ftr-401	38	7	up	up	ADP
ftr-401	38	8	in	in	ADP
ftr-401	38	9	a	a	DET
ftr-401	38	10	series	series	NOUN
ftr-401	38	11	of	of	ADP
ftr-401	38	12	consultations	consultation	NOUN
ftr-401	38	13	with	with	ADP
ftr-401	38	14	the	the	DET
ftr-401	38	15	private	private	ADJ
ftr-401	38	16	sector	sector	NOUN
ftr-401	38	17	which	which	PRON
ftr-401	38	18	the	the	DET
ftr-401	38	19	oecd	oecd	PROPN
ftr-401	38	20	has	have	AUX
ftr-401	38	21	had	have	VERB
ftr-401	38	22	on	on	ADP
ftr-401	38	23	the	the	DET
ftr-401	38	24	current	current	ADJ
ftr-401	38	25	state	state	NOUN
ftr-401	38	26	of	of	ADP
ftr-401	38	27	dispute	dispute	NOUN
ftr-401	38	28	resolution	resolution	NOUN
ftr-401	38	29	.	.	PUNCT
ftr-401	39	1	140	140	NUM
ftr-401	39	2	florida	florida	PROPN
ftr-401	39	3	tax	tax	NOUN
ftr-401	39	4	review	review	NOUN
ftr-401	40	1	[	[	X
ftr-401	40	2	vol.7:3	vol.7:3	NOUN
ftr-401	40	3	3	3	X
ftr-401	40	4	.	.	X
ftr-401	40	5	see	see	VERB
ftr-401	40	6	,	,	PUNCT
ftr-401	40	7	e.g.	e.g.	ADV
ftr-401	40	8	,	,	PUNCT
ftr-401	40	9	rev	rev	PROPN
ftr-401	40	10	.	.	PROPN
ftr-401	40	11	proc	proc	PROPN
ftr-401	40	12	.	.	PUNCT
ftr-401	41	1	99	99	NUM
ftr-401	41	2	-	-	SYM
ftr-401	41	3	32	32	NUM
ftr-401	41	4	,	,	PUNCT
ftr-401	41	5	1999	1999	NUM
ftr-401	41	6	-	-	SYM
ftr-401	41	7	2	2	NUM
ftr-401	41	8	c.b	c.b	PROPN
ftr-401	41	9	.	.	PROPN
ftr-401	41	10	296	296	NUM
ftr-401	41	11	.	.	PUNCT
ftr-401	42	1	b.	b.	PROPN
ftr-401	42	2	structural	structural	ADJ
ftr-401	42	3	aspects	aspect	NOUN
ftr-401	42	4	in	in	ADP
ftr-401	42	5	the	the	DET
ftr-401	42	6	current	current	ADJ
ftr-401	42	7	map	map	NOUN
ftr-401	42	8	process	process	NOUN
ftr-401	42	9	beyond	beyond	ADP
ftr-401	42	10	these	these	DET
ftr-401	42	11	particularized	particularize	VERB
ftr-401	42	12	points	point	NOUN
ftr-401	42	13	and	and	CCONJ
ftr-401	42	14	observations	observation	NOUN
ftr-401	42	15	,	,	PUNCT
ftr-401	42	16	there	there	PRON
ftr-401	42	17	are	be	VERB
ftr-401	42	18	some	some	DET
ftr-401	42	19	important	important	ADJ
ftr-401	42	20	more	more	ADV
ftr-401	42	21	general	general	ADJ
ftr-401	42	22	legal	legal	ADJ
ftr-401	42	23	issues	issue	NOUN
ftr-401	42	24	raised	raise	VERB
ftr-401	42	25	by	by	ADP
ftr-401	42	26	the	the	DET
ftr-401	42	27	current	current	ADJ
ftr-401	42	28	structure	structure	NOUN
ftr-401	42	29	of	of	ADP
ftr-401	42	30	the	the	DET
ftr-401	42	31	map	map	NOUN
ftr-401	42	32	procedure	procedure	NOUN
ftr-401	42	33	.	.	PUNCT
ftr-401	43	1	1	1	X
ftr-401	43	2	.	.	X
ftr-401	43	3	discretion	discretion	NOUN
ftr-401	43	4	to	to	PART
ftr-401	43	5	accept	accept	VERB
ftr-401	43	6	case	case	NOUN
ftr-401	43	7	first	first	ADV
ftr-401	43	8	of	of	ADP
ftr-401	43	9	all	all	PRON
ftr-401	43	10	,	,	PUNCT
ftr-401	43	11	how	how	SCONJ
ftr-401	43	12	much	much	ADJ
ftr-401	43	13	discretion	discretion	NOUN
ftr-401	43	14	does	do	AUX
ftr-401	43	15	the	the	DET
ftr-401	43	16	competent	competent	ADJ
ftr-401	43	17	authority	authority	NOUN
ftr-401	43	18	have	have	VERB
ftr-401	43	19	in	in	ADP
ftr-401	43	20	taking	take	VERB
ftr-401	43	21	a	a	DET
ftr-401	43	22	case	case	NOUN
ftr-401	43	23	?	?	PUNCT
ftr-401	44	1	the	the	DET
ftr-401	44	2	model	model	NOUN
ftr-401	44	3	convention	convention	PROPN
ftr-401	44	4	says	say	VERB
ftr-401	44	5	the	the	DET
ftr-401	44	6	competent	competent	ADJ
ftr-401	44	7	authority	authority	NOUN
ftr-401	44	8	“	"	PUNCT
ftr-401	44	9	shall	shall	AUX
ftr-401	44	10	”	"	PUNCT
ftr-401	44	11	take	take	VERB
ftr-401	44	12	the	the	DET
ftr-401	44	13	case	case	NOUN
ftr-401	44	14	but	but	CCONJ
ftr-401	44	15	some	some	DET
ftr-401	44	16	countries	country	NOUN
ftr-401	44	17	will	will	AUX
ftr-401	44	18	not	not	PART
ftr-401	44	19	accept	accept	VERB
ftr-401	44	20	a	a	DET
ftr-401	44	21	case	case	NOUN
ftr-401	44	22	if	if	SCONJ
ftr-401	44	23	the	the	DET
ftr-401	44	24	case	case	NOUN
ftr-401	44	25	involves	involve	VERB
ftr-401	44	26	penalties	penalty	NOUN
ftr-401	44	27	,	,	PUNCT
ftr-401	44	28	tax	tax	NOUN
ftr-401	44	29	avoidance	avoidance	NOUN
ftr-401	44	30	and	and	CCONJ
ftr-401	44	31	the	the	DET
ftr-401	44	32	like	like	ADJ
ftr-401	44	33	.	.	PUNCT
ftr-401	44	34	is	be	AUX
ftr-401	44	35	it	it	PRON
ftr-401	44	36	appropriate	appropriate	ADJ
ftr-401	44	37	that	that	SCONJ
ftr-401	44	38	potential	potential	ADJ
ftr-401	44	39	double	double	ADJ
ftr-401	44	40	taxation	taxation	NOUN
ftr-401	44	41	be	be	AUX
ftr-401	44	42	an	an	DET
ftr-401	44	43	additional	additional	ADJ
ftr-401	44	44	penalty	penalty	NOUN
ftr-401	44	45	in	in	ADP
ftr-401	44	46	these	these	DET
ftr-401	44	47	situations	situation	NOUN
ftr-401	44	48	?	?	PUNCT
ftr-401	44	49	or	or	CCONJ
ftr-401	44	50	suppose	suppose	VERB
ftr-401	44	51	that	that	SCONJ
ftr-401	44	52	the	the	DET
ftr-401	44	53	taxpayer	taxpayer	NOUN
ftr-401	44	54	did	do	AUX
ftr-401	44	55	not	not	PART
ftr-401	44	56	cooperate	cooperate	VERB
ftr-401	44	57	in	in	ADP
ftr-401	44	58	the	the	DET
ftr-401	44	59	audit	audit	NOUN
ftr-401	44	60	and	and	CCONJ
ftr-401	44	61	is	be	AUX
ftr-401	44	62	trying	try	VERB
ftr-401	44	63	in	in	ADP
ftr-401	44	64	effect	effect	NOUN
ftr-401	44	65	to	to	PART
ftr-401	44	66	get	get	VERB
ftr-401	44	67	the	the	DET
ftr-401	44	68	case	case	NOUN
ftr-401	44	69	redecided	redecide	VERB
ftr-401	44	70	de	de	X
ftr-401	44	71	novo	novo	NOUN
ftr-401	44	72	at	at	ADP
ftr-401	44	73	the	the	DET
ftr-401	44	74	map	map	NOUN
ftr-401	44	75	level	level	NOUN
ftr-401	44	76	?	?	PUNCT
ftr-401	45	1	are	be	AUX
ftr-401	45	2	these	these	DET
ftr-401	45	3	grounds	ground	NOUN
ftr-401	45	4	for	for	ADP
ftr-401	45	5	the	the	DET
ftr-401	45	6	competent	competent	ADJ
ftr-401	45	7	authority	authority	NOUN
ftr-401	45	8	to	to	PART
ftr-401	45	9	refuse	refuse	VERB
ftr-401	45	10	thecase	thecase	VERB
ftr-401	45	11	?	?	PUNCT
ftr-401	46	1	in	in	ADP
ftr-401	46	2	addition	addition	NOUN
ftr-401	46	3	,	,	PUNCT
ftr-401	46	4	some	some	DET
ftr-401	46	5	countries	country	NOUN
ftr-401	46	6	take	take	VERB
ftr-401	46	7	the	the	DET
ftr-401	46	8	position	position	NOUN
ftr-401	46	9	that	that	SCONJ
ftr-401	46	10	they	they	PRON
ftr-401	46	11	will	will	AUX
ftr-401	46	12	not	not	PART
ftr-401	46	13	accept	accept	VERB
ftr-401	46	14	map	map	NOUN
ftr-401	46	15	cases	case	NOUN
ftr-401	46	16	on	on	ADP
ftr-401	46	17	particular	particular	ADJ
ftr-401	46	18	issues	issue	NOUN
ftr-401	46	19	.	.	PUNCT
ftr-401	47	1	2	2	X
ftr-401	47	2	.	.	X
ftr-401	47	3	secondary	secondary	ADJ
ftr-401	47	4	adjustments	adjustment	NOUN
ftr-401	47	5	where	where	SCONJ
ftr-401	47	6	the	the	DET
ftr-401	47	7	map	map	NOUN
ftr-401	47	8	has	have	AUX
ftr-401	47	9	been	be	AUX
ftr-401	47	10	successful	successful	ADJ
ftr-401	47	11	in	in	ADP
ftr-401	47	12	getting	get	VERB
ftr-401	47	13	an	an	DET
ftr-401	47	14	agreed	agree	VERB
ftr-401	47	15	adjustment	adjustment	NOUN
ftr-401	47	16	,	,	PUNCT
ftr-401	47	17	another	another	DET
ftr-401	47	18	question	question	NOUN
ftr-401	47	19	is	be	AUX
ftr-401	47	20	how	how	SCONJ
ftr-401	47	21	to	to	PART
ftr-401	47	22	deal	deal	VERB
ftr-401	47	23	with	with	ADP
ftr-401	47	24	the	the	DET
ftr-401	47	25	secondary	secondary	ADJ
ftr-401	47	26	adjustment	adjustment	NOUN
ftr-401	47	27	which	which	PRON
ftr-401	47	28	is	be	AUX
ftr-401	47	29	necessary	necessary	ADJ
ftr-401	47	30	to	to	PART
ftr-401	47	31	allow	allow	VERB
ftr-401	47	32	the	the	DET
ftr-401	47	33	assets	asset	NOUN
ftr-401	47	34	to	to	PART
ftr-401	47	35	be	be	AUX
ftr-401	47	36	rearranged	rearrange	VERB
ftr-401	47	37	in	in	ADP
ftr-401	47	38	accordance	accordance	NOUN
ftr-401	47	39	with	with	ADP
ftr-401	47	40	the	the	DET
ftr-401	47	41	initial	initial	ADJ
ftr-401	47	42	adjustment	adjustment	NOUN
ftr-401	47	43	.	.	PUNCT
ftr-401	48	1	the	the	DET
ftr-401	48	2	issue	issue	NOUN
ftr-401	48	3	is	be	AUX
ftr-401	48	4	not	not	PART
ftr-401	48	5	fully	fully	ADV
ftr-401	48	6	dealt	deal	VERB
ftr-401	48	7	with	with	ADP
ftr-401	48	8	in	in	ADP
ftr-401	48	9	the	the	DET
ftr-401	48	10	current	current	ADJ
ftr-401	48	11	commentary	commentary	NOUN
ftr-401	48	12	.	.	PUNCT
ftr-401	49	1	suppose	suppose	VERB
ftr-401	49	2	,	,	PUNCT
ftr-401	49	3	for	for	ADP
ftr-401	49	4	example	example	NOUN
ftr-401	49	5	,	,	PUNCT
ftr-401	49	6	both	both	DET
ftr-401	49	7	states	state	NOUN
ftr-401	49	8	agree	agree	VERB
ftr-401	49	9	that	that	SCONJ
ftr-401	49	10	profits	profit	NOUN
ftr-401	49	11	in	in	ADP
ftr-401	49	12	state	state	NOUN
ftr-401	49	13	a	a	PRON
ftr-401	49	14	should	should	AUX
ftr-401	49	15	be	be	AUX
ftr-401	49	16	100	100	NUM
ftr-401	49	17	more	more	ADJ
ftr-401	49	18	and	and	CCONJ
ftr-401	49	19	in	in	ADP
ftr-401	49	20	state	state	NOUN
ftr-401	49	21	b	b	PROPN
ftr-401	49	22	100	100	NUM
ftr-401	49	23	less	less	ADJ
ftr-401	49	24	but	but	CCONJ
ftr-401	49	25	the	the	DET
ftr-401	49	26	excess	excess	ADJ
ftr-401	49	27	cash	cash	NOUN
ftr-401	49	28	is	be	AUX
ftr-401	49	29	still	still	ADV
ftr-401	49	30	in	in	ADP
ftr-401	49	31	state	state	PROPN
ftr-401	49	32	b.	b.	PROPN
ftr-401	49	33	in	in	ADP
ftr-401	49	34	some	some	DET
ftr-401	49	35	cases	case	NOUN
ftr-401	49	36	,	,	PUNCT
ftr-401	49	37	there	there	PRON
ftr-401	49	38	is	be	VERB
ftr-401	49	39	a	a	DET
ftr-401	49	40	mechanism	mechanism	NOUN
ftr-401	49	41	under	under	ADP
ftr-401	49	42	domestic	domestic	ADJ
ftr-401	49	43	law	law	NOUN
ftr-401	49	44	which	which	PRON
ftr-401	49	45	allows	allow	VERB
ftr-401	49	46	the	the	DET
ftr-401	49	47	accounts	account	NOUN
ftr-401	49	48	and	and	CCONJ
ftr-401	49	49	cash	cash	NOUN
ftr-401	49	50	flow	flow	NOUN
ftr-401	49	51	to	to	PART
ftr-401	49	52	be	be	AUX
ftr-401	49	53	adjusted	adjust	VERB
ftr-401	49	54	without	without	ADP
ftr-401	49	55	further	further	ADJ
ftr-401	49	56	tax	tax	NOUN
ftr-401	49	57	consequences	consequence	NOUN
ftr-401	49	58	but	but	CCONJ
ftr-401	49	59	if	if	SCONJ
ftr-401	49	60	not	not	PART
ftr-401	49	61	,	,	PUNCT
ftr-401	49	62	which	which	PRON
ftr-401	49	63	is	be	AUX
ftr-401	49	64	the	the	DET
ftr-401	49	65	case	case	NOUN
ftr-401	49	66	in	in	ADP
ftr-401	49	67	many	many	ADJ
ftr-401	49	68	countries	country	NOUN
ftr-401	49	69	,	,	PUNCT
ftr-401	49	70	a	a	DET
ftr-401	49	71	map	map	NOUN
ftr-401	49	72	can3	can3	NOUN
ftr-401	49	73	make	make	VERB
ftr-401	49	74	that	that	PRON
ftr-401	49	75	possible	possible	ADJ
ftr-401	49	76	and	and	CCONJ
ftr-401	49	77	the	the	DET
ftr-401	49	78	question	question	NOUN
ftr-401	49	79	should	should	AUX
ftr-401	49	80	be	be	AUX
ftr-401	49	81	addressed	address	VERB
ftr-401	49	82	more	more	ADV
ftr-401	49	83	directly	directly	ADV
ftr-401	49	84	.	.	PUNCT
ftr-401	50	1	3	3	X
ftr-401	50	2	.	.	X
ftr-401	50	3	authority	authority	NOUN
ftr-401	50	4	to	to	PART
ftr-401	50	5	deviate	deviate	VERB
ftr-401	50	6	from	from	ADP
ftr-401	50	7	domestic	domestic	ADJ
ftr-401	50	8	law	law	NOUN
ftr-401	50	9	another	another	DET
ftr-401	50	10	question	question	NOUN
ftr-401	50	11	is	be	AUX
ftr-401	50	12	how	how	SCONJ
ftr-401	50	13	much	much	ADJ
ftr-401	50	14	authority	authority	NOUN
ftr-401	50	15	does	do	AUX
ftr-401	50	16	the	the	DET
ftr-401	50	17	map	map	NOUN
ftr-401	50	18	have	have	VERB
ftr-401	50	19	to	to	PART
ftr-401	50	20	deviate	deviate	VERB
ftr-401	50	21	from	from	ADP
ftr-401	50	22	domestic	domestic	ADJ
ftr-401	50	23	law	law	NOUN
ftr-401	50	24	outcomes	outcome	NOUN
ftr-401	50	25	?	?	PUNCT
ftr-401	51	1	suppose	suppose	VERB
ftr-401	51	2	there	there	PRON
ftr-401	51	3	is	be	VERB
ftr-401	51	4	a	a	DET
ftr-401	51	5	court	court	NOUN
ftr-401	51	6	decision	decision	NOUN
ftr-401	51	7	in	in	ADP
ftr-401	51	8	point	point	NOUN
ftr-401	51	9	on	on	ADP
ftr-401	51	10	the	the	DET
ftr-401	51	11	question	question	NOUN
ftr-401	51	12	but	but	CCONJ
ftr-401	51	13	not	not	PART
ftr-401	51	14	involving	involve	VERB
ftr-401	51	15	this	this	DET
ftr-401	51	16	particular	particular	ADJ
ftr-401	51	17	case	case	NOUN
ftr-401	51	18	;	;	PUNCT
ftr-401	51	19	or	or	CCONJ
ftr-401	51	20	suppose	suppose	VERB
ftr-401	51	21	a	a	DET
ftr-401	51	22	decision	decision	NOUN
ftr-401	51	23	of	of	ADP
ftr-401	51	24	assessment	assessment	NOUN
ftr-401	51	25	in	in	ADP
ftr-401	51	26	this	this	DET
ftr-401	51	27	case	case	NOUN
ftr-401	51	28	has	have	AUX
ftr-401	51	29	been	be	AUX
ftr-401	51	30	made	make	VERB
ftr-401	51	31	,	,	PUNCT
ftr-401	51	32	but	but	CCONJ
ftr-401	51	33	the	the	DET
ftr-401	51	34	competent	competent	ADJ
ftr-401	51	35	authority	authority	NOUN
ftr-401	51	36	is	be	AUX
ftr-401	51	37	willing	willing	ADJ
ftr-401	51	38	to	to	PART
ftr-401	51	39	reduce	reduce	VERB
ftr-401	51	40	it	it	PRON
ftr-401	51	41	to	to	PART
ftr-401	51	42	accommodate	accommodate	VERB
ftr-401	51	43	a	a	DET
ftr-401	51	44	map	map	NOUN
ftr-401	51	45	agreement	agreement	NOUN
ftr-401	51	46	.	.	PUNCT
ftr-401	52	1	here	here	ADV
ftr-401	52	2	country	country	NOUN
ftr-401	52	3	practices	practice	NOUN
ftr-401	52	4	differ	differ	VERB
ftr-401	52	5	and	and	CCONJ
ftr-401	52	6	timing	timing	NOUN
ftr-401	52	7	of	of	ADP
ftr-401	52	8	the	the	DET
ftr-401	52	9	assessment	assessment	NOUN
ftr-401	52	10	can	can	AUX
ftr-401	52	11	be	be	AUX
ftr-401	52	12	crucial	crucial	ADJ
ftr-401	52	13	as	as	SCONJ
ftr-401	52	14	it	it	PRON
ftr-401	52	15	can	can	AUX
ftr-401	52	16	bind	bind	VERB
ftr-401	52	17	the	the	DET
ftr-401	52	18	hands	hand	NOUN
ftr-401	52	19	of	of	ADP
ftr-401	52	20	the	the	DET
ftr-401	52	21	competent	competent	ADJ
ftr-401	52	22	authority	authority	NOUN
ftr-401	52	23	in	in	ADP
ftr-401	52	24	subsequent	subsequent	ADJ
ftr-401	52	25	attempts	attempt	NOUN
ftr-401	52	26	to	to	PART
ftr-401	52	27	reach	reach	VERB
ftr-401	52	28	a	a	DET
ftr-401	52	29	mutual	mutual	ADJ
ftr-401	52	30	agreement	agreement	NOUN
ftr-401	52	31	.	.	PUNCT
ftr-401	53	1	a	a	DET
ftr-401	53	2	related	related	ADJ
ftr-401	53	3	issue	issue	NOUN
ftr-401	53	4	is	be	AUX
ftr-401	53	5	the	the	DET
ftr-401	53	6	relation	relation	NOUN
ftr-401	53	7	to	to	ADP
ftr-401	53	8	domestic	domestic	ADJ
ftr-401	53	9	remedies	remedy	NOUN
ftr-401	53	10	.	.	PUNCT
ftr-401	54	1	does	do	AUX
ftr-401	54	2	the	the	DET
ftr-401	54	3	taxpayer	taxpayer	NOUN
ftr-401	54	4	have	have	VERB
ftr-401	54	5	to	to	PART
ftr-401	54	6	suspend	suspend	VERB
ftr-401	54	7	court	court	NOUN
ftr-401	54	8	procedures	procedure	NOUN
ftr-401	54	9	to	to	PART
ftr-401	54	10	undertake	undertake	VERB
ftr-401	54	11	the	the	DET
ftr-401	54	12	map	map	NOUN
ftr-401	54	13	?	?	PUNCT
ftr-401	55	1	and	and	CCONJ
ftr-401	55	2	if	if	SCONJ
ftr-401	55	3	he	he	PRON
ftr-401	55	4	does	do	VERB
ftr-401	55	5	,	,	PUNCT
ftr-401	55	6	is	be	AUX
ftr-401	55	7	there	there	PRON
ftr-401	55	8	any	any	DET
ftr-401	55	9	way	way	NOUN
ftr-401	55	10	to	to	PART
ftr-401	55	11	protect	protect	VERB
ftr-401	55	12	his	his	PRON
ftr-401	55	13	rights	right	NOUN
ftr-401	55	14	if	if	SCONJ
ftr-401	55	15	it	it	PRON
ftr-401	55	16	turns	turn	VERB
ftr-401	55	17	out	out	ADP
ftr-401	55	18	that	that	SCONJ
ftr-401	55	19	2005	2005	NUM
ftr-401	55	20	]	]	PUNCT
ftr-401	55	21	improving	improve	VERB
ftr-401	55	22	the	the	DET
ftr-401	55	23	resolution	resolution	NOUN
ftr-401	55	24	of	of	ADP
ftr-401	55	25	international	international	ADJ
ftr-401	55	26	tax	tax	NOUN
ftr-401	55	27	disputes	dispute	NOUN
ftr-401	55	28	141	141	NUM
ftr-401	55	29	4	4	NUM
ftr-401	55	30	.	.	PUNCT
ftr-401	56	1	rev	rev	PROPN
ftr-401	56	2	.	.	PROPN
ftr-401	57	1	proc	proc	PROPN
ftr-401	57	2	2002	2002	NUM
ftr-401	57	3	-	-	SYM
ftr-401	57	4	52	52	NUM
ftr-401	57	5	,	,	PUNCT
ftr-401	57	6	2002	2002	NUM
ftr-401	57	7	-	-	SYM
ftr-401	57	8	2	2	NUM
ftr-401	57	9	c.b	c.b	PROPN
ftr-401	57	10	.	.	PROPN
ftr-401	57	11	242	242	NUM
ftr-401	57	12	.	.	X
ftr-401	58	1	5	5	X
ftr-401	58	2	.	.	X
ftr-401	58	3	see	see	VERB
ftr-401	58	4	2005	2005	NUM
ftr-401	58	5	oecd	oecd	PROPN
ftr-401	58	6	model	model	NOUN
ftr-401	58	7	,	,	PUNCT
ftr-401	58	8	supra	supra	PROPN
ftr-401	58	9	note	note	NOUN
ftr-401	58	10	1	1	NUM
ftr-401	58	11	,	,	PUNCT
ftr-401	58	12	art	art	NOUN
ftr-401	58	13	.	.	PUNCT
ftr-401	59	1	25	25	NUM
ftr-401	59	2	;	;	PUNCT
ftr-401	59	3	see	see	VERB
ftr-401	59	4	also	also	ADV
ftr-401	59	5	organization	organization	NOUN
ftr-401	59	6	for	for	ADP
ftr-401	59	7	economic	economic	ADJ
ftr-401	59	8	cooperation	cooperation	NOUN
ftr-401	59	9	and	and	CCONJ
ftr-401	59	10	development	development	NOUN
ftr-401	59	11	,	,	PUNCT
ftr-401	59	12	comm	comm	NOUN
ftr-401	59	13	.	.	PUNCT
ftr-401	60	1	on	on	ADP
ftr-401	60	2	fiscal	fiscal	ADJ
ftr-401	60	3	affairs	affair	NOUN
ftr-401	60	4	,	,	PUNCT
ftr-401	60	5	model	model	NOUN
ftr-401	60	6	tax	tax	NOUN
ftr-401	60	7	convention	convention	NOUN
ftr-401	60	8	on	on	ADP
ftr-401	60	9	income	income	NOUN
ftr-401	60	10	and	and	CCONJ
ftr-401	60	11	on	on	ADP
ftr-401	60	12	capital	capital	NOUN
ftr-401	60	13	commentary	commentary	NOUN
ftr-401	60	14	,	,	PUNCT
ftr-401	60	15	art	art	NOUN
ftr-401	60	16	.	.	PUNCT
ftr-401	61	1	25	25	NUM
ftr-401	61	2	,	,	PUNCT
ftr-401	61	3	¶¶	¶¶	PROPN
ftr-401	61	4	7	7	NUM
ftr-401	61	5	,	,	PUNCT
ftr-401	61	6	27	27	NUM
ftr-401	61	7	-	-	SYM
ftr-401	61	8	28	28	NUM
ftr-401	61	9	(	(	PUNCT
ftr-401	61	10	oecd	oecd	PROPN
ftr-401	61	11	)	)	PUNCT
ftr-401	61	12	2000	2000	NUM
ftr-401	62	1	[	[	X
ftr-401	62	2	hereinafter	hereinafter	NOUN
ftr-401	62	3	oecd	oecd	PROPN
ftr-401	62	4	model	model	PROPN
ftr-401	62	5	commentary	commentary	PROPN
ftr-401	62	6	]	]	X
ftr-401	62	7	.	.	PUNCT
ftr-401	63	1	6	6	NUM
ftr-401	63	2	.	.	X
ftr-401	63	3	oecd	oecd	PROPN
ftr-401	63	4	,	,	PUNCT
ftr-401	63	5	centre	centre	NOUN
ftr-401	63	6	for	for	ADP
ftr-401	63	7	taxpolicyand	taxpolicyand	NOUN
ftr-401	63	8	administration	administration	NOUN
ftr-401	63	9	,	,	PUNCT
ftr-401	63	10	improving	improve	VERB
ftr-401	63	11	the	the	DET
ftr-401	63	12	process	process	NOUN
ftr-401	63	13	for	for	ADP
ftr-401	63	14	resolving	resolve	VERB
ftr-401	63	15	international	international	ADJ
ftr-401	63	16	tax	tax	NOUN
ftr-401	63	17	disputes	dispute	NOUN
ftr-401	63	18	,	,	PUNCT
ftr-401	63	19	§	§	PROPN
ftr-401	63	20	i	i	PRON
ftr-401	63	21	,	,	PUNCT
ftr-401	63	22	at	at	ADP
ftr-401	63	23	http://www.oecd.org/dataoecd/44/6/33629447.pdf	http://www.oecd.org/dataoecd/44/6/33629447.pdf	NOUN
ftr-401	63	24	(	(	PUNCT
ftr-401	63	25	jul	jul	PROPN
ftr-401	63	26	.	.	PROPN
ftr-401	63	27	27	27	NUM
ftr-401	63	28	,	,	PUNCT
ftr-401	63	29	2004	2004	NUM
ftr-401	63	30	)	)	PUNCT
ftr-401	64	1	[	[	X
ftr-401	64	2	hereinafter	hereinafter	NOUN
ftr-401	64	3	oecd	oecd	PROPN
ftr-401	64	4	report	report	PROPN
ftr-401	64	5	]	]	PUNCT
ftr-401	64	6	.	.	PUNCT
ftr-401	65	1	the	the	DET
ftr-401	65	2	map	map	NOUN
ftr-401	65	3	is	be	AUX
ftr-401	65	4	not	not	PART
ftr-401	65	5	able	able	ADJ
ftr-401	65	6	to	to	PART
ftr-401	65	7	reach	reach	VERB
ftr-401	65	8	an	an	DET
ftr-401	65	9	agreement	agreement	NOUN
ftr-401	65	10	in	in	ADP
ftr-401	65	11	the	the	DET
ftr-401	65	12	time	time	NOUN
ftr-401	65	13	period	period	NOUN
ftr-401	65	14	that	that	PRON
ftr-401	65	15	is	be	AUX
ftr-401	65	16	required	require	VERB
ftr-401	65	17	for	for	ADP
ftr-401	65	18	the	the	DET
ftr-401	65	19	prosecution	prosecution	NOUN
ftr-401	65	20	of	of	ADP
ftr-401	65	21	the	the	DET
ftr-401	65	22	legal	legal	ADJ
ftr-401	65	23	proceedings	proceeding	NOUN
ftr-401	65	24	?	?	PUNCT
ftr-401	66	1	again	again	ADV
ftr-401	66	2	,	,	PUNCT
ftr-401	66	3	country	country	NOUN
ftr-401	66	4	practices	practice	NOUN
ftr-401	66	5	differ	differ	VERB
ftr-401	66	6	.	.	PUNCT
ftr-401	67	1	in	in	ADP
ftr-401	67	2	the	the	DET
ftr-401	67	3	united	united	PROPN
ftr-401	67	4	states	states	PROPN
ftr-401	67	5	,	,	PUNCT
ftr-401	67	6	it	it	PRON
ftr-401	67	7	is	be	AUX
ftr-401	67	8	typical	typical	ADJ
ftr-401	67	9	to	to	PART
ftr-401	67	10	suspend	suspend	VERB
ftr-401	67	11	domestic	domestic	ADJ
ftr-401	67	12	judicial	judicial	ADJ
ftr-401	67	13	proceedings	proceeding	NOUN
ftr-401	67	14	while	while	SCONJ
ftr-401	67	15	the	the	DET
ftr-401	67	16	map	map	NOUN
ftr-401	67	17	is	be	AUX
ftr-401	67	18	going	go	VERB
ftr-401	67	19	forward	forward	ADV
ftr-401	67	20	but	but	CCONJ
ftr-401	67	21	at4	at4	PROPN
ftr-401	67	22	the	the	DET
ftr-401	67	23	end	end	NOUN
ftr-401	67	24	of	of	ADP
ftr-401	67	25	the	the	DET
ftr-401	67	26	day	day	NOUN
ftr-401	67	27	if	if	SCONJ
ftr-401	67	28	the	the	DET
ftr-401	67	29	taxpayer	taxpayer	NOUN
ftr-401	67	30	is	be	AUX
ftr-401	67	31	dissatisfied	dissatisfied	ADJ
ftr-401	67	32	with	with	ADP
ftr-401	67	33	the	the	DET
ftr-401	67	34	mapresult	mapresult	NOUN
ftr-401	67	35	,	,	PUNCT
ftr-401	67	36	he	he	PRON
ftr-401	67	37	is	be	AUX
ftr-401	67	38	free	free	ADJ
ftr-401	67	39	to	to	PART
ftr-401	67	40	pursue	pursue	VERB
ftr-401	67	41	domestic	domestic	ADJ
ftr-401	67	42	remedies	remedy	NOUN
ftr-401	67	43	as	as	ADV
ftr-401	67	44	long	long	ADV
ftr-401	67	45	as	as	SCONJ
ftr-401	67	46	he	he	PRON
ftr-401	67	47	has	have	AUX
ftr-401	67	48	taken	take	VERB
ftr-401	67	49	the	the	DET
ftr-401	67	50	necessary	necessary	ADJ
ftr-401	67	51	steps	step	NOUN
ftr-401	67	52	to	to	PART
ftr-401	67	53	preserve	preserve	VERB
ftr-401	67	54	his	his	PRON
ftr-401	67	55	rights	right	NOUN
ftr-401	67	56	.	.	PUNCT
ftr-401	68	1	4	4	X
ftr-401	68	2	.	.	X
ftr-401	68	3	other	other	ADJ
ftr-401	68	4	procedural	procedural	ADJ
ftr-401	68	5	issues	issue	NOUN
ftr-401	68	6	there	there	PRON
ftr-401	68	7	are	be	VERB
ftr-401	68	8	a	a	DET
ftr-401	68	9	number	number	NOUN
ftr-401	68	10	of	of	ADP
ftr-401	68	11	other	other	ADJ
ftr-401	68	12	procedural	procedural	ADJ
ftr-401	68	13	issues	issue	NOUN
ftr-401	68	14	involved	involve	VERB
ftr-401	68	15	in	in	ADP
ftr-401	68	16	map	map	NOUN
ftr-401	68	17	.	.	PUNCT
ftr-401	69	1	the	the	DET
ftr-401	69	2	statute	statute	NOUN
ftr-401	69	3	of	of	ADP
ftr-401	69	4	limitations	limitation	NOUN
ftr-401	69	5	often	often	ADV
ftr-401	69	6	raises	raise	VERB
ftr-401	69	7	important	important	ADJ
ftr-401	69	8	questions	question	NOUN
ftr-401	69	9	.	.	PUNCT
ftr-401	70	1	article	article	NOUN
ftr-401	70	2	25	25	NUM
ftr-401	70	3	states	state	NOUN
ftr-401	70	4	that	that	SCONJ
ftr-401	70	5	the	the	DET
ftr-401	70	6	taxpayer	taxpayer	NOUN
ftr-401	70	7	should	should	AUX
ftr-401	70	8	be	be	AUX
ftr-401	70	9	able	able	ADJ
ftr-401	70	10	to	to	PART
ftr-401	70	11	implement	implement	VERB
ftr-401	70	12	a	a	DET
ftr-401	70	13	map	map	NOUN
ftr-401	70	14	despite	despite	SCONJ
ftr-401	70	15	domestic	domestic	ADJ
ftr-401	70	16	statute	statute	NOUN
ftr-401	70	17	of	of	ADP
ftr-401	70	18	2005	2005	NUM
ftr-401	70	19	]	]	PUNCT
ftr-401	70	20	improving	improve	VERB
ftr-401	70	21	the	the	DET
ftr-401	70	22	resolution	resolution	NOUN
ftr-401	70	23	of	of	ADP
ftr-401	70	24	international	international	ADJ
ftr-401	70	25	tax	tax	NOUN
ftr-401	70	26	disputes	dispute	NOUN
ftr-401	70	27	limitations	limitation	NOUN
ftr-401	70	28	issues	issue	NOUN
ftr-401	70	29	and	and	CCONJ
ftr-401	70	30	since	since	SCONJ
ftr-401	70	31	this	this	DET
ftr-401	70	32	obligation	obligation	NOUN
ftr-401	70	33	arises	arise	VERB
ftr-401	70	34	out	out	ADP
ftr-401	70	35	of	of	ADP
ftr-401	70	36	treaty	treaty	NOUN
ftr-401	70	37	law,5	law,5	INTJ
ftr-401	70	38	it	it	PRON
ftr-401	70	39	should	should	AUX
ftr-401	70	40	in	in	ADP
ftr-401	70	41	principle	principle	ADJ
ftr-401	70	42	override	override	NOUN
ftr-401	70	43	conflicting	conflicting	ADJ
ftr-401	70	44	domestic	domestic	ADJ
ftr-401	70	45	legislation	legislation	NOUN
ftr-401	70	46	.	.	PUNCT
ftr-401	71	1	however	however	ADV
ftr-401	71	2	,	,	PUNCT
ftr-401	71	3	not	not	PART
ftr-401	71	4	all	all	DET
ftr-401	71	5	countries	country	NOUN
ftr-401	71	6	have	have	AUX
ftr-401	71	7	adopted	adopt	VERB
ftr-401	71	8	this	this	DET
ftr-401	71	9	approach	approach	NOUN
ftr-401	71	10	.	.	PUNCT
ftr-401	72	1	a	a	DET
ftr-401	72	2	related	relate	VERB
ftr-401	72	3	question	question	NOUN
ftr-401	72	4	is	be	AUX
ftr-401	72	5	staying	stay	VERB
ftr-401	72	6	collection	collection	NOUN
ftr-401	72	7	when	when	SCONJ
ftr-401	72	8	the	the	DET
ftr-401	72	9	case	case	NOUN
ftr-401	72	10	is	be	AUX
ftr-401	72	11	being	be	AUX
ftr-401	72	12	considered	consider	VERB
ftr-401	72	13	.	.	PUNCT
ftr-401	73	1	here	here	ADV
ftr-401	73	2	,	,	PUNCT
ftr-401	73	3	the	the	DET
ftr-401	73	4	taxpayer	taxpayer	NOUN
ftr-401	73	5	,	,	PUNCT
ftr-401	73	6	rather	rather	ADV
ftr-401	73	7	than	than	ADP
ftr-401	73	8	having	have	VERB
ftr-401	73	9	to	to	PART
ftr-401	73	10	pay	pay	VERB
ftr-401	73	11	the	the	DET
ftr-401	73	12	full	full	ADJ
ftr-401	73	13	tax	tax	NOUN
ftr-401	73	14	at	at	ADP
ftr-401	73	15	the	the	DET
ftr-401	73	16	outset	outset	NOUN
ftr-401	73	17	of	of	ADP
ftr-401	73	18	the	the	DET
ftr-401	73	19	procedure	procedure	NOUN
ftr-401	73	20	,	,	PUNCT
ftr-401	73	21	is	be	AUX
ftr-401	73	22	given	give	VERB
ftr-401	73	23	the	the	DET
ftr-401	73	24	possibility	possibility	NOUN
ftr-401	73	25	of	of	ADP
ftr-401	73	26	posting	post	VERB
ftr-401	73	27	security	security	NOUN
ftr-401	73	28	to	to	PART
ftr-401	73	29	avoid	avoid	VERB
ftr-401	73	30	current	current	ADJ
ftr-401	73	31	payment	payment	NOUN
ftr-401	73	32	.	.	PUNCT
ftr-401	74	1	again	again	ADV
ftr-401	74	2	country	country	NOUN
ftr-401	74	3	practices	practice	NOUN
ftr-401	74	4	differ	differ	VERB
ftr-401	74	5	.	.	PUNCT
ftr-401	75	1	another	another	DET
ftr-401	75	2	important	important	ADJ
ftr-401	75	3	procedural	procedural	ADJ
ftr-401	75	4	issue	issue	NOUN
ftr-401	75	5	is	be	AUX
ftr-401	75	6	the	the	DET
ftr-401	75	7	role	role	NOUN
ftr-401	75	8	of	of	ADP
ftr-401	75	9	the	the	DET
ftr-401	75	10	taxpayer	taxpayer	NOUN
ftr-401	75	11	in	in	ADP
ftr-401	75	12	the	the	DET
ftr-401	75	13	map	map	NOUN
ftr-401	75	14	process	process	NOUN
ftr-401	75	15	.	.	PUNCT
ftr-401	76	1	he	he	PRON
ftr-401	76	2	is	be	AUX
ftr-401	76	3	nominally	nominally	ADV
ftr-401	76	4	a	a	DET
ftr-401	76	5	party	party	NOUN
ftr-401	76	6	in	in	ADP
ftr-401	76	7	interest	interest	NOUN
ftr-401	76	8	but	but	CCONJ
ftr-401	76	9	often	often	ADV
ftr-401	76	10	just	just	ADV
ftr-401	76	11	a	a	DET
ftr-401	76	12	stakeholder	stakeholder	NOUN
ftr-401	76	13	who	who	PRON
ftr-401	76	14	does	do	AUX
ftr-401	76	15	not	not	PART
ftr-401	76	16	care	care	VERB
ftr-401	76	17	where	where	SCONJ
ftr-401	76	18	he	he	PRON
ftr-401	76	19	pays	pay	VERB
ftr-401	76	20	the	the	DET
ftr-401	76	21	tax	tax	NOUN
ftr-401	76	22	;	;	PUNCT
ftr-401	76	23	he	he	PRON
ftr-401	76	24	just	just	ADV
ftr-401	76	25	wants	want	VERB
ftr-401	76	26	to	to	PART
ftr-401	76	27	be	be	AUX
ftr-401	76	28	taxed	tax	VERB
ftr-401	76	29	consistently	consistently	ADV
ftr-401	76	30	.	.	PUNCT
ftr-401	77	1	despite	despite	SCONJ
ftr-401	77	2	the	the	DET
ftr-401	77	3	importance	importance	NOUN
ftr-401	77	4	of	of	ADP
ftr-401	77	5	the	the	DET
ftr-401	77	6	map	map	NOUN
ftr-401	77	7	process	process	NOUN
ftr-401	77	8	to	to	ADP
ftr-401	77	9	the	the	DET
ftr-401	77	10	taxpayer	taxpayer	NOUN
ftr-401	77	11	,	,	PUNCT
ftr-401	77	12	it	it	PRON
ftr-401	77	13	is	be	AUX
ftr-401	77	14	basically	basically	ADV
ftr-401	77	15	a	a	DET
ftr-401	77	16	government	government	NOUN
ftr-401	77	17	-	-	PUNCT
ftr-401	77	18	to	to	ADP
ftr-401	77	19	-	-	PUNCT
ftr-401	77	20	government	government	NOUN
ftr-401	77	21	procedure	procedure	NOUN
ftr-401	77	22	and	and	CCONJ
ftr-401	77	23	the	the	DET
ftr-401	77	24	taxpayer	taxpayer	NOUN
ftr-401	77	25	’s	’s	PART
ftr-401	77	26	role	role	NOUN
ftr-401	77	27	in	in	ADP
ftr-401	77	28	presenting	present	VERB
ftr-401	77	29	the	the	DET
ftr-401	77	30	case	case	NOUN
ftr-401	77	31	has	have	AUX
ftr-401	77	32	been	be	AUX
ftr-401	77	33	limited	limit	VERB
ftr-401	77	34	.	.	PUNCT
ftr-401	78	1	5	5	X
ftr-401	78	2	.	.	X
ftr-401	78	3	oecd	oecd	PROPN
ftr-401	78	4	draft	draft	NOUN
ftr-401	78	5	progress	progress	NOUN
ftr-401	78	6	report	report	NOUN
ftr-401	78	7	2004	2004	NUM
ftr-401	78	8	the	the	DET
ftr-401	78	9	oecd	oecd	PROPN
ftr-401	78	10	has	have	AUX
ftr-401	78	11	been	be	AUX
ftr-401	78	12	doing	do	VERB
ftr-401	78	13	significant	significant	ADJ
ftr-401	78	14	work	work	NOUN
ftr-401	78	15	on	on	ADP
ftr-401	78	16	these	these	DET
ftr-401	78	17	issues	issue	NOUN
ftr-401	78	18	.	.	PUNCT
ftr-401	79	1	a	a	DET
ftr-401	79	2	joint	joint	ADJ
ftr-401	79	3	working	work	VERB
ftr-401	79	4	group	group	NOUN
ftr-401	79	5	was	be	AUX
ftr-401	79	6	established	establish	VERB
ftr-401	79	7	in	in	ADP
ftr-401	79	8	2003	2003	NUM
ftr-401	79	9	to	to	PART
ftr-401	79	10	consider	consider	VERB
ftr-401	79	11	the	the	DET
ftr-401	79	12	existing	exist	VERB
ftr-401	79	13	procedures	procedure	NOUN
ftr-401	79	14	for	for	ADP
ftr-401	79	15	resolving	resolve	VERB
ftr-401	79	16	international	international	ADJ
ftr-401	79	17	tax	tax	NOUN
ftr-401	79	18	disputes	dispute	NOUN
ftr-401	79	19	and	and	CCONJ
ftr-401	79	20	a	a	DET
ftr-401	79	21	report	report	NOUN
ftr-401	79	22	,	,	PUNCT
ftr-401	79	23	improving	improve	VERB
ftr-401	79	24	the	the	DET
ftr-401	79	25	process	process	NOUN
ftr-401	79	26	for	for	ADP
ftr-401	79	27	resolving	resolve	VERB
ftr-401	79	28	international	international	ADJ
ftr-401	79	29	tax	tax	NOUN
ftr-401	79	30	disputes	dispute	NOUN
ftr-401	79	31	was	be	AUX
ftr-401	79	32	made	make	VERB
ftr-401	79	33	public	public	ADJ
ftr-401	79	34	in	in	ADP
ftr-401	79	35	july	july	PROPN
ftr-401	79	36	2004	2004	NUM
ftr-401	79	37	.	.	PUNCT
ftr-401	80	1	in	in	ADP
ftr-401	80	2	addition	addition	NOUN
ftr-401	80	3	,	,	PUNCT
ftr-401	80	4	the	the	DET
ftr-401	80	5	oecd	oecd	PROPN
ftr-401	80	6	has	have	AUX
ftr-401	80	7	now	now	ADV
ftr-401	80	8	posted	post	VERB
ftr-401	80	9	on	on	ADP
ftr-401	80	10	its	its	PRON
ftr-401	80	11	website	website	NOUN
ftr-401	80	12	a	a	DET
ftr-401	80	13	summary6	summary6	NOUN
ftr-401	80	14	142	142	NUM
ftr-401	80	15	florida	florida	PROPN
ftr-401	80	16	tax	tax	NOUN
ftr-401	80	17	review	review	NOUN
ftr-401	81	1	[	[	X
ftr-401	81	2	vol.7:3	vol.7:3	NOUN
ftr-401	81	3	7	7	NUM
ftr-401	81	4	.	.	PUNCT
ftr-401	82	1	oecd	oecd	PROPN
ftr-401	82	2	,	,	PUNCT
ftr-401	82	3	centre	centre	NOUN
ftr-401	82	4	for	for	ADP
ftr-401	82	5	tax	tax	NOUN
ftr-401	82	6	policy	policy	NOUN
ftr-401	82	7	and	and	CCONJ
ftr-401	82	8	administration	administration	NOUN
ftr-401	82	9	,	,	PUNCT
ftr-401	82	10	cross	cross	VERB
ftr-401	82	11	border	border	NOUN
ftr-401	82	12	tax	tax	NOUN
ftr-401	82	13	treaty	treaty	NOUN
ftr-401	82	14	dispute	dispute	NOUN
ftr-401	82	15	r	r	NOUN
ftr-401	82	16	e	e	NOUN
ftr-401	82	17	s	s	NOUN
ftr-401	82	18	o	o	X
ftr-401	82	19	l	l	X
ftr-401	82	20	u	u	NOUN
ftr-401	83	1	t	t	NOUN
ftr-401	84	1	i	i	PRON
ftr-401	84	2	o	o	VERB
ftr-401	84	3	n	n	VERB
ftr-401	84	4	:	:	PUNCT
ftr-401	84	5	c	c	X
ftr-401	84	6	o	o	PUNCT
ftr-401	84	7	u	u	NOUN
ftr-401	84	8	n	n	ADP
ftr-401	84	9	t	t	NOUN
ftr-401	84	10	r	r	NOUN
ftr-401	84	11	y	y	PROPN
ftr-401	84	12	p	p	NOUN
ftr-401	85	1	r	r	NOUN
ftr-401	85	2	o	o	X
ftr-401	85	3	f	f	X
ftr-401	86	1	i	i	NOUN
ftr-401	86	2	l	l	NOUN
ftr-401	86	3	e	e	NOUN
ftr-401	86	4	s	s	VERB
ftr-401	86	5	a	a	DET
ftr-401	86	6	n	n	NOUN
ftr-401	87	1	d	d	NOUN
ftr-401	87	2	d	d	NOUN
ftr-401	87	3	r	r	NOUN
ftr-401	87	4	a	a	PRON
ftr-401	87	5	f	f	NOUN
ftr-401	87	6	t	t	NOUN
ftr-401	87	7	p	p	NOUN
ftr-401	87	8	r	r	NOUN
ftr-401	87	9	o	o	NOUN
ftr-401	87	10	g	g	NOUN
ftr-401	87	11	r	r	NOUN
ftr-401	87	12	e	e	NOUN
ftr-401	87	13	s	s	NOUN
ftr-401	87	14	s	s	NOUN
ftr-401	87	15	r	r	NOUN
ftr-401	87	16	e	e	NOUN
ftr-401	87	17	p	p	NOUN
ftr-401	87	18	o	o	NOUN
ftr-401	87	19	r	r	NOUN
ftr-401	87	20	t	t	PROPN
ftr-401	87	21	a	a	DET
ftr-401	87	22	t	t	NOUN
ftr-401	87	23	http://www.oecd.org/document/31/0,2340,en_2649_29601439	http://www.oecd.org/document/31/0,2340,en_2649_29601439	NOUN
ftr-401	87	24	_	_	NOUN
ftr-401	87	25	1_1_1_37427,00.html	1_1_1_37427,00.html	NUM
ftr-401	87	26	(	(	PUNCT
ftr-401	87	27	last	last	ADV
ftr-401	87	28	visited	visit	VERB
ftr-401	87	29	oct	oct	PROPN
ftr-401	87	30	.	.	PROPN
ftr-401	87	31	20	20	NUM
ftr-401	87	32	,	,	PUNCT
ftr-401	87	33	2005	2005	NUM
ftr-401	87	34	)	)	PUNCT
ftr-401	87	35	.	.	PUNCT
ftr-401	88	1	8	8	X
ftr-401	88	2	.	.	X
ftr-401	89	1	see	see	VERB
ftr-401	89	2	david	david	PROPN
ftr-401	89	3	weissbrodt	weissbrodt	PROPN
ftr-401	89	4	&	&	CCONJ
ftr-401	89	5	muria	muria	PROPN
ftr-401	89	6	kruger	kruger	PROPN
ftr-401	89	7	,	,	PUNCT
ftr-401	89	8	norms	norm	VERB
ftr-401	89	9	on	on	ADP
ftr-401	89	10	the	the	DET
ftr-401	89	11	responsibilities	responsibility	NOUN
ftr-401	89	12	of	of	ADP
ftr-401	89	13	transnational	transnational	ADJ
ftr-401	89	14	corporations	corporation	NOUN
ftr-401	89	15	and	and	CCONJ
ftr-401	89	16	other	other	ADJ
ftr-401	89	17	business	business	NOUN
ftr-401	89	18	enterprises	enterprise	NOUN
ftr-401	89	19	with	with	ADP
ftr-401	89	20	regard	regard	NOUN
ftr-401	89	21	to	to	ADP
ftr-401	89	22	human	human	ADJ
ftr-401	89	23	rights	right	NOUN
ftr-401	89	24	,	,	PUNCT
ftr-401	89	25	97	97	NUM
ftr-401	89	26	am	am	NOUN
ftr-401	89	27	.	.	PUNCT
ftr-401	90	1	j.	j.	PROPN
ftr-401	90	2	int’l	int’l	PROPN
ftr-401	90	3	.	.	PUNCT
ftr-401	91	1	l.	l.	PROPN
ftr-401	91	2	901	901	NUM
ftr-401	91	3	,	,	PUNCT
ftr-401	91	4	91415	91415	NUM
ftr-401	91	5	(	(	PUNCT
ftr-401	91	6	2003	2003	NUM
ftr-401	91	7	)	)	PUNCT
ftr-401	91	8	(	(	PUNCT
ftr-401	91	9	defining	define	VERB
ftr-401	91	10	soft	soft	ADJ
ftr-401	91	11	law	law	NOUN
ftr-401	91	12	as	as	ADP
ftr-401	91	13	“	"	PUNCT
ftr-401	91	14	recommendations	recommendation	NOUN
ftr-401	91	15	[	[	X
ftr-401	91	16	that	that	SCONJ
ftr-401	91	17	]	]	PUNCT
ftr-401	91	18	over	over	ADP
ftr-401	91	19	a	a	DET
ftr-401	91	20	period	period	NOUN
ftr-401	91	21	of	of	ADP
ftr-401	91	22	time	time	NOUN
ftr-401	91	23	may	may	AUX
ftr-401	91	24	be	be	AUX
ftr-401	91	25	viewed	view	VERB
ftr-401	91	26	as	as	ADP
ftr-401	91	27	interpreting	interpret	VERB
ftr-401	91	28	treaties	treaty	NOUN
ftr-401	91	29	.	.	PUNCT
ftr-401	91	30	.	.	PUNCT
ftr-401	92	1	.	.	PUNCT
ftr-401	93	1	or	or	CCONJ
ftr-401	93	2	may	may	AUX
ftr-401	93	3	serve	serve	VERB
ftr-401	93	4	as	as	ADP
ftr-401	93	5	the	the	DET
ftr-401	93	6	basis	basis	NOUN
ftr-401	93	7	for	for	ADP
ftr-401	93	8	the	the	DET
ftr-401	93	9	later	later	ADJ
ftr-401	93	10	drafting	drafting	NOUN
ftr-401	93	11	of	of	ADP
ftr-401	93	12	treaties	treaty	NOUN
ftr-401	93	13	.	.	PUNCT
ftr-401	93	14	”	"	PUNCT
ftr-401	93	15	)	)	PUNCT
ftr-401	93	16	;	;	PUNCT
ftr-401	93	17	see	see	VERB
ftr-401	93	18	also	also	ADV
ftr-401	93	19	david	david	PROPN
ftr-401	93	20	tan	tan	PROPN
ftr-401	93	21	,	,	PUNCT
ftr-401	93	22	towards	towards	ADP
ftr-401	93	23	a	a	DET
ftr-401	93	24	new	new	ADJ
ftr-401	93	25	regime	regime	NOUN
ftr-401	93	26	for	for	ADP
ftr-401	93	27	the	the	DET
ftr-401	93	28	protection	protection	NOUN
ftr-401	93	29	of	of	ADP
ftr-401	93	30	outer	outer	ADJ
ftr-401	93	31	space	space	NOUN
ftr-401	93	32	as	as	ADP
ftr-401	93	33	the	the	DET
ftr-401	93	34	“	"	PUNCT
ftr-401	93	35	province	province	NOUN
ftr-401	93	36	of	of	ADP
ftr-401	93	37	all	all	DET
ftr-401	93	38	mankind	mankind	NOUN
ftr-401	93	39	,	,	PUNCT
ftr-401	93	40	”	"	PUNCT
ftr-401	93	41	25	25	NUM
ftr-401	93	42	yale	yale	PROPN
ftr-401	93	43	j.	j.	PROPN
ftr-401	93	44	int’l	int’l	PROPN
ftr-401	93	45	l.	l.	PROPN
ftr-401	93	46	145	145	NUM
ftr-401	93	47	,	,	PUNCT
ftr-401	93	48	181	181	NUM
ftr-401	93	49	(	(	PUNCT
ftr-401	93	50	2000	2000	NUM
ftr-401	93	51	)	)	PUNCT
ftr-401	93	52	(	(	PUNCT
ftr-401	93	53	listing	list	VERB
ftr-401	93	54	“	"	PUNCT
ftr-401	93	55	range	range	NOUN
ftr-401	93	56	,	,	PUNCT
ftr-401	93	57	flexibility	flexibility	NOUN
ftr-401	93	58	,	,	PUNCT
ftr-401	93	59	and	and	CCONJ
ftr-401	93	60	frequent	frequent	ADJ
ftr-401	93	61	adherence	adherence	NOUN
ftr-401	93	62	by	by	ADP
ftr-401	93	63	the	the	DET
ftr-401	93	64	governments	government	NOUN
ftr-401	93	65	that	that	PRON
ftr-401	93	66	made	make	VERB
ftr-401	93	67	such	such	ADJ
ftr-401	93	68	declarations	declaration	NOUN
ftr-401	93	69	”	"	PUNCT
ftr-401	93	70	as	as	ADP
ftr-401	93	71	advantages	advantage	NOUN
ftr-401	93	72	of	of	ADP
ftr-401	93	73	soft	soft	ADJ
ftr-401	93	74	law	law	NOUN
ftr-401	93	75	)	)	PUNCT
ftr-401	93	76	.	.	PUNCT
ftr-401	94	1	of	of	ADP
ftr-401	94	2	country	country	NOUN
ftr-401	94	3	practices	practice	NOUN
ftr-401	94	4	in	in	ADP
ftr-401	94	5	an	an	DET
ftr-401	94	6	effort	effort	NOUN
ftr-401	94	7	to	to	PART
ftr-401	94	8	make	make	VERB
ftr-401	94	9	the	the	DET
ftr-401	94	10	process	process	NOUN
ftr-401	94	11	more	more	ADV
ftr-401	94	12	transparent	transparent	ADJ
ftr-401	94	13	.	.	PUNCT
ftr-401	95	1	the	the	DET
ftr-401	95	2	oecd	oecd	PROPN
ftr-401	95	3	report	report	NOUN
ftr-401	95	4	also7	also7	NOUN
ftr-401	95	5	foresees	foresee	VERB
ftr-401	95	6	the	the	DET
ftr-401	95	7	preparation	preparation	NOUN
ftr-401	95	8	of	of	ADP
ftr-401	95	9	a	a	DET
ftr-401	95	10	manual	manual	NOUN
ftr-401	95	11	on	on	ADP
ftr-401	95	12	effective	effective	ADJ
ftr-401	95	13	mutual	mutual	ADJ
ftr-401	95	14	agreement	agreement	NOUN
ftr-401	95	15	procedure	procedure	NOUN
ftr-401	95	16	which	which	PRON
ftr-401	95	17	would	would	AUX
ftr-401	95	18	deal	deal	VERB
ftr-401	95	19	with	with	ADP
ftr-401	95	20	many	many	ADJ
ftr-401	95	21	of	of	ADP
ftr-401	95	22	the	the	DET
ftr-401	95	23	issues	issue	NOUN
ftr-401	95	24	that	that	PRON
ftr-401	95	25	were	be	AUX
ftr-401	95	26	just	just	ADV
ftr-401	95	27	mentioned	mention	VERB
ftr-401	95	28	.	.	PUNCT
ftr-401	96	1	the	the	DET
ftr-401	96	2	manual	manual	NOUN
ftr-401	96	3	would	would	AUX
ftr-401	96	4	survey	survey	VERB
ftr-401	96	5	the	the	DET
ftr-401	96	6	operation	operation	NOUN
ftr-401	96	7	of	of	ADP
ftr-401	96	8	the	the	DET
ftr-401	96	9	map	map	NOUN
ftr-401	96	10	in	in	ADP
ftr-401	96	11	member	member	NOUN
ftr-401	96	12	countries	country	NOUN
ftr-401	96	13	and	and	CCONJ
ftr-401	96	14	try	try	VERB
ftr-401	96	15	to	to	PART
ftr-401	96	16	establish	establish	VERB
ftr-401	96	17	a	a	DET
ftr-401	96	18	kind	kind	NOUN
ftr-401	96	19	of	of	ADP
ftr-401	96	20	“	"	PUNCT
ftr-401	96	21	best	good	ADJ
ftr-401	96	22	practices	practice	NOUN
ftr-401	96	23	”	"	PUNCT
ftr-401	96	24	approach	approach	NOUN
ftr-401	96	25	to	to	ADP
ftr-401	96	26	the	the	DET
ftr-401	96	27	questions	question	NOUN
ftr-401	96	28	involved	involve	VERB
ftr-401	96	29	.	.	PUNCT
ftr-401	97	1	some	some	PRON
ftr-401	97	2	of	of	ADP
ftr-401	97	3	the	the	DET
ftr-401	97	4	matters	matter	NOUN
ftr-401	97	5	considered	consider	VERB
ftr-401	97	6	may	may	AUX
ftr-401	97	7	involve	involve	VERB
ftr-401	97	8	changes	change	NOUN
ftr-401	97	9	to	to	ADP
ftr-401	97	10	the	the	DET
ftr-401	97	11	commentary	commentary	NOUN
ftr-401	97	12	to	to	ADP
ftr-401	97	13	the	the	DET
ftr-401	97	14	oecd	oecd	PROPN
ftr-401	97	15	model	model	NOUN
ftr-401	97	16	.	.	PUNCT
ftr-401	98	1	others	other	NOUN
ftr-401	98	2	would	would	AUX
ftr-401	98	3	be	be	AUX
ftr-401	98	4	handled	handle	VERB
ftr-401	98	5	in	in	ADP
ftr-401	98	6	the	the	DET
ftr-401	98	7	context	context	NOUN
ftr-401	98	8	of	of	ADP
ftr-401	98	9	the	the	DET
ftr-401	98	10	manual	manual	NOUN
ftr-401	98	11	which	which	PRON
ftr-401	98	12	would	would	AUX
ftr-401	98	13	have	have	VERB
ftr-401	98	14	less	less	ADJ
ftr-401	98	15	legal	legal	ADJ
ftr-401	98	16	force	force	NOUN
ftr-401	98	17	but	but	CCONJ
ftr-401	98	18	would	would	AUX
ftr-401	98	19	represent	represent	VERB
ftr-401	98	20	a	a	DET
ftr-401	98	21	kind	kind	NOUN
ftr-401	98	22	of	of	ADP
ftr-401	98	23	benchmark	benchmark	NOUN
ftr-401	98	24	of	of	ADP
ftr-401	98	25	best	good	ADJ
ftr-401	98	26	practices	practice	NOUN
ftr-401	98	27	.	.	PUNCT
ftr-401	99	1	it	it	PRON
ftr-401	99	2	would	would	AUX
ftr-401	99	3	set	set	VERB
ftr-401	99	4	international	international	ADJ
ftr-401	99	5	standards	standard	NOUN
ftr-401	99	6	in	in	ADP
ftr-401	99	7	a	a	DET
ftr-401	99	8	kind	kind	NOUN
ftr-401	99	9	of	of	ADP
ftr-401	99	10	“	"	PUNCT
ftr-401	99	11	soft	soft	ADJ
ftr-401	99	12	law	law	NOUN
ftr-401	99	13	”	"	PUNCT
ftr-401	99	14	way	way	NOUN
ftr-401	99	15	and	and	CCONJ
ftr-401	99	16	there	there	PRON
ftr-401	99	17	could	could	AUX
ftr-401	99	18	be	be	AUX
ftr-401	99	19	a	a	DET
ftr-401	99	20	mechanism	mechanism	NOUN
ftr-401	99	21	for	for	ADP
ftr-401	99	22	monitoring	monitor	VERB
ftr-401	99	23	the	the	DET
ftr-401	99	24	extent	extent	NOUN
ftr-401	99	25	to	to	PART
ftr-401	99	26	which	which	PRON
ftr-401	99	27	states	state	NOUN
ftr-401	99	28	follow	follow	VERB
ftr-401	99	29	the	the	DET
ftr-401	99	30	practices	practice	NOUN
ftr-401	99	31	in	in	ADP
ftr-401	99	32	the	the	DET
ftr-401	99	33	manual.8	manual.8	PROPN
ftr-401	99	34	iii	iii	PROPN
ftr-401	99	35	.	.	PUNCT
ftr-401	99	36	supplementary	supplementary	ADJ
ftr-401	99	37	dispute	dispute	NOUN
ftr-401	99	38	resolution	resolution	NOUN
ftr-401	99	39	(	(	PUNCT
ftr-401	99	40	sdr	sdr	NOUN
ftr-401	99	41	)	)	PUNCT
ftr-401	99	42	techniques	technique	NOUN
ftr-401	99	43	while	while	SCONJ
ftr-401	99	44	all	all	PRON
ftr-401	99	45	of	of	ADP
ftr-401	99	46	these	these	DET
ftr-401	99	47	points	point	NOUN
ftr-401	99	48	are	be	AUX
ftr-401	99	49	important	important	ADJ
ftr-401	99	50	and	and	CCONJ
ftr-401	99	51	are	be	AUX
ftr-401	99	52	being	be	AUX
ftr-401	99	53	examined	examine	VERB
ftr-401	99	54	in	in	ADP
ftr-401	99	55	the	the	DET
ftr-401	99	56	context	context	NOUN
ftr-401	99	57	of	of	ADP
ftr-401	99	58	the	the	DET
ftr-401	99	59	oecd	oecd	PROPN
ftr-401	99	60	study	study	NOUN
ftr-401	99	61	,	,	PUNCT
ftr-401	99	62	the	the	DET
ftr-401	99	63	single	single	ADJ
ftr-401	99	64	most	most	ADV
ftr-401	99	65	important	important	ADJ
ftr-401	99	66	problem	problem	NOUN
ftr-401	99	67	with	with	ADP
ftr-401	99	68	the	the	DET
ftr-401	99	69	existing	exist	VERB
ftr-401	99	70	procedures	procedure	NOUN
ftr-401	99	71	is	be	AUX
ftr-401	99	72	that	that	SCONJ
ftr-401	99	73	there	there	PRON
ftr-401	99	74	is	be	VERB
ftr-401	99	75	no	no	DET
ftr-401	99	76	assurance	assurance	NOUN
ftr-401	99	77	at	at	ADP
ftr-401	99	78	the	the	DET
ftr-401	99	79	end	end	NOUN
ftr-401	99	80	of	of	ADP
ftr-401	99	81	the	the	DET
ftr-401	99	82	day	day	NOUN
ftr-401	99	83	that	that	SCONJ
ftr-401	99	84	the	the	DET
ftr-401	99	85	map	map	NOUN
ftr-401	99	86	process	process	NOUN
ftr-401	99	87	will	will	AUX
ftr-401	99	88	reach	reach	VERB
ftr-401	99	89	a	a	DET
ftr-401	99	90	conclusion	conclusion	NOUN
ftr-401	99	91	.	.	PUNCT
ftr-401	100	1	as	as	SCONJ
ftr-401	100	2	previously	previously	ADV
ftr-401	100	3	mentioned	mention	VERB
ftr-401	100	4	,	,	PUNCT
ftr-401	100	5	under	under	ADP
ftr-401	100	6	the	the	DET
ftr-401	100	7	existing	exist	VERB
ftr-401	100	8	obligation	obligation	NOUN
ftr-401	100	9	of	of	ADP
ftr-401	100	10	article	article	NOUN
ftr-401	100	11	25	25	NUM
ftr-401	100	12	,	,	PUNCT
ftr-401	100	13	the	the	DET
ftr-401	100	14	competent	competent	ADJ
ftr-401	100	15	authorities	authority	NOUN
ftr-401	100	16	have	have	VERB
ftr-401	100	17	to	to	PART
ftr-401	100	18	“	"	PUNCT
ftr-401	100	19	endeavor	endeavor	VERB
ftr-401	100	20	to	to	PART
ftr-401	100	21	agree	agree	VERB
ftr-401	100	22	”	"	PUNCT
ftr-401	100	23	but	but	CCONJ
ftr-401	100	24	do	do	AUX
ftr-401	100	25	not	not	PART
ftr-401	100	26	have	have	VERB
ftr-401	100	27	to	to	PART
ftr-401	100	28	come	come	VERB
ftr-401	100	29	to	to	ADP
ftr-401	100	30	any	any	DET
ftr-401	100	31	solution	solution	NOUN
ftr-401	100	32	.	.	PUNCT
ftr-401	101	1	thus	thus	ADV
ftr-401	101	2	there	there	PRON
ftr-401	101	3	is	be	VERB
ftr-401	101	4	clearly	clearly	ADV
ftr-401	101	5	,	,	PUNCT
ftr-401	101	6	in	in	ADP
ftr-401	101	7	my	my	PRON
ftr-401	101	8	view	view	NOUN
ftr-401	101	9	,	,	PUNCT
ftr-401	101	10	a	a	DET
ftr-401	101	11	need	need	NOUN
ftr-401	101	12	for	for	ADP
ftr-401	101	13	some	some	DET
ftr-401	101	14	type	type	NOUN
ftr-401	101	15	of	of	ADP
ftr-401	101	16	supplementary	supplementary	ADJ
ftr-401	101	17	dispute	dispute	NOUN
ftr-401	101	18	resolution	resolution	NOUN
ftr-401	101	19	mechanism	mechanism	NOUN
ftr-401	101	20	in	in	ADP
ftr-401	101	21	the	the	DET
ftr-401	101	22	context	context	NOUN
ftr-401	101	23	of	of	ADP
ftr-401	101	24	map	map	NOUN
ftr-401	101	25	which	which	PRON
ftr-401	101	26	moves	move	VERB
ftr-401	101	27	in	in	ADP
ftr-401	101	28	the	the	DET
ftr-401	101	29	direction	direction	NOUN
ftr-401	101	30	of	of	ADP
ftr-401	101	31	arbitration	arbitration	NOUN
ftr-401	101	32	.	.	PUNCT
ftr-401	102	1	the	the	DET
ftr-401	102	2	reference	reference	NOUN
ftr-401	102	3	here	here	ADV
ftr-401	102	4	is	be	AUX
ftr-401	102	5	to	to	ADP
ftr-401	102	6	“	"	PUNCT
ftr-401	102	7	supplementary	supplementary	ADJ
ftr-401	102	8	dispute	dispute	NOUN
ftr-401	102	9	resolution	resolution	NOUN
ftr-401	102	10	,	,	PUNCT
ftr-401	102	11	”	"	PUNCT
ftr-401	102	12	not	not	PART
ftr-401	102	13	as	as	SCONJ
ftr-401	102	14	it	it	PRON
ftr-401	102	15	is	be	AUX
ftr-401	102	16	often	often	ADV
ftr-401	102	17	formulated	formulate	VERB
ftr-401	102	18	“	"	PUNCT
ftr-401	102	19	alternative	alternative	ADJ
ftr-401	102	20	dispute	dispute	NOUN
ftr-401	102	21	resolution	resolution	NOUN
ftr-401	102	22	.	.	PUNCT
ftr-401	102	23	”	"	PUNCT
ftr-401	103	1	this	this	DET
ftr-401	103	2	process	process	NOUN
ftr-401	103	3	is	be	AUX
ftr-401	103	4	not	not	PART
ftr-401	103	5	viewed	view	VERB
ftr-401	103	6	as	as	ADP
ftr-401	103	7	alternative	alternative	ADJ
ftr-401	103	8	to	to	ADP
ftr-401	103	9	the	the	DET
ftr-401	103	10	map	map	NOUN
ftr-401	103	11	but	but	CCONJ
ftr-401	103	12	as	as	ADP
ftr-401	103	13	an	an	DET
ftr-401	103	14	extension	extension	NOUN
ftr-401	103	15	of	of	ADP
ftr-401	103	16	it	it	PRON
ftr-401	103	17	,	,	PUNCT
ftr-401	103	18	growing	grow	VERB
ftr-401	103	19	out	out	ADP
ftr-401	103	20	of	of	ADP
ftr-401	103	21	it	it	PRON
ftr-401	103	22	and	and	CCONJ
ftr-401	103	23	not	not	PART
ftr-401	103	24	a	a	DET
ftr-401	103	25	parallel	parallel	ADJ
ftr-401	103	26	system	system	NOUN
ftr-401	103	27	.	.	PUNCT
ftr-401	104	1	in	in	ADP
ftr-401	104	2	a	a	DET
ftr-401	104	3	sense	sense	NOUN
ftr-401	104	4	the	the	DET
ftr-401	104	5	map	map	NOUN
ftr-401	104	6	itself	itself	PRON
ftr-401	104	7	is	be	AUX
ftr-401	104	8	an	an	DET
ftr-401	104	9	alternative	alternative	ADJ
ftr-401	104	10	approach	approach	NOUN
ftr-401	104	11	,	,	PUNCT
ftr-401	104	12	as	as	SCONJ
ftr-401	104	13	it	it	PRON
ftr-401	104	14	represents	represent	VERB
ftr-401	104	15	an	an	DET
ftr-401	104	16	alternative	alternative	NOUN
ftr-401	104	17	to	to	ADP
ftr-401	104	18	two	two	NUM
ftr-401	104	19	independent	independent	ADJ
ftr-401	104	20	domestic	domestic	ADJ
ftr-401	104	21	court	court	NOUN
ftr-401	104	22	procedures	procedure	NOUN
ftr-401	104	23	.	.	PUNCT
ftr-401	105	1	2005	2005	NUM
ftr-401	105	2	]	]	PUNCT
ftr-401	106	1	improving	improve	VERB
ftr-401	106	2	the	the	DET
ftr-401	106	3	resolution	resolution	NOUN
ftr-401	106	4	of	of	ADP
ftr-401	106	5	international	international	ADJ
ftr-401	106	6	tax	tax	NOUN
ftr-401	106	7	disputes	dispute	NOUN
ftr-401	106	8	143	143	NOUN
ftr-401	106	9	9	9	NUM
ftr-401	106	10	.	.	PUNCT
ftr-401	107	1	oecd	oecd	PROPN
ftr-401	107	2	model	model	PROPN
ftr-401	107	3	commentary	commentary	PROPN
ftr-401	107	4	,	,	PUNCT
ftr-401	107	5	supra	supra	PROPN
ftr-401	107	6	note	note	PROPN
ftr-401	107	7	5	5	NUM
ftr-401	107	8	,	,	PUNCT
ftr-401	107	9	art	art	NOUN
ftr-401	107	10	.	.	PUNCT
ftr-401	108	1	25	25	NUM
ftr-401	108	2	,	,	PUNCT
ftr-401	108	3	¶	¶	PROPN
ftr-401	108	4	47	47	NUM
ftr-401	108	5	.	.	PUNCT
ftr-401	109	1	10	10	NUM
ftr-401	109	2	.	.	PUNCT
ftr-401	110	1	see	see	VERB
ftr-401	110	2	generally	generally	ADV
ftr-401	110	3	,	,	PUNCT
ftr-401	110	4	oecd	oecd	PROPN
ftr-401	110	5	,	,	PUNCT
ftr-401	110	6	centre	centre	NOUN
ftr-401	110	7	for	for	ADP
ftr-401	110	8	tax	tax	NOUN
ftr-401	110	9	policy	policy	NOUN
ftr-401	110	10	and	and	CCONJ
ftr-401	110	11	administration	administration	NOUN
ftr-401	110	12	,	,	PUNCT
ftr-401	110	13	discussion	discussion	NOUN
ftr-401	110	14	draft	draft	NOUN
ftr-401	110	15	on	on	ADP
ftr-401	110	16	the	the	PRON
ftr-401	110	17	a	a	PROPN
ftr-401	110	18	t	t	NOUN
ftr-401	110	19	t	t	NOUN
ftr-401	111	1	r	r	NOUN
ftr-401	112	1	i	i	PROPN
ftr-401	113	1	b	b	PROPN
ftr-401	114	1	u	u	NOUN
ftr-401	115	1	t	t	X
ftr-401	116	1	i	i	PRON
ftr-401	116	2	o	o	VERB
ftr-401	117	1	n	n	X
ftr-401	118	1	o	o	X
ftr-401	118	2	f	f	X
ftr-401	118	3	p	p	NOUN
ftr-401	118	4	r	r	NOUN
ftr-401	119	1	o	o	X
ftr-401	120	1	f	f	X
ftr-401	121	1	i	i	PRON
ftr-401	121	2	t	t	X
ftr-401	121	3	s	s	X
ftr-401	121	4	t	t	NOUN
ftr-401	121	5	o	o	NOUN
ftr-401	122	1	a	a	DET
ftr-401	122	2	p	p	X
ftr-401	122	3	e	e	NOUN
ftr-401	122	4	r	r	NOUN
ftr-401	122	5	m	m	VERB
ftr-401	122	6	a	a	PRON
ftr-401	122	7	n	n	NOUN
ftr-401	122	8	e	e	NOUN
ftr-401	122	9	n	n	NOUN
ftr-401	122	10	t	t	X
ftr-401	122	11	e	e	X
ftr-401	122	12	s	s	PROPN
ftr-401	122	13	t	t	PROPN
ftr-401	122	14	a	a	DET
ftr-401	122	15	b	b	NOUN
ftr-401	122	16	l	l	NOUN
ftr-401	123	1	i	i	PRON
ftr-401	123	2	s	s	VERB
ftr-401	123	3	h	h	NOUN
ftr-401	123	4	m	m	NOUN
ftr-401	123	5	e	e	NOUN
ftr-401	123	6	n	n	PROPN
ftr-401	123	7	t	t	PROPN
ftr-401	123	8	a	a	DET
ftr-401	123	9	t	t	NOUN
ftr-401	123	10	http://www.oecd.org/dataoecd/22/51/33637685.pdf	http://www.oecd.org/dataoecd/22/51/33637685.pdf	X
ftr-401	123	11	(	(	PUNCT
ftr-401	123	12	aug	aug	PROPN
ftr-401	123	13	.	.	PROPN
ftr-401	123	14	2	2	NUM
ftr-401	123	15	,	,	PUNCT
ftr-401	123	16	2004	2004	NUM
ftr-401	123	17	)	)	PUNCT
ftr-401	123	18	.	.	PUNCT
ftr-401	124	1	a.	a.	NOUN
ftr-401	124	2	forms	form	NOUN
ftr-401	124	3	of	of	ADP
ftr-401	124	4	sdr	sdr	PROPN
ftr-401	124	5	1	1	NUM
ftr-401	124	6	.	.	PUNCT
ftr-401	124	7	mediation	mediation	NOUN
ftr-401	124	8	within	within	ADP
ftr-401	124	9	the	the	DET
ftr-401	124	10	context	context	NOUN
ftr-401	124	11	of	of	ADP
ftr-401	124	12	map	map	NOUN
ftr-401	124	13	,	,	PUNCT
ftr-401	124	14	there	there	PRON
ftr-401	124	15	are	be	VERB
ftr-401	124	16	a	a	DET
ftr-401	124	17	number	number	NOUN
ftr-401	124	18	of	of	ADP
ftr-401	124	19	possible	possible	ADJ
ftr-401	124	20	supplementary	supplementary	ADJ
ftr-401	124	21	dispute	dispute	NOUN
ftr-401	124	22	resolutions	resolution	NOUN
ftr-401	124	23	techniques	technique	NOUN
ftr-401	124	24	,	,	PUNCT
ftr-401	124	25	some	some	PRON
ftr-401	124	26	of	of	ADP
ftr-401	124	27	which	which	PRON
ftr-401	124	28	are	be	AUX
ftr-401	124	29	already	already	ADV
ftr-401	124	30	being	be	AUX
ftr-401	124	31	used	use	VERB
ftr-401	124	32	.	.	PUNCT
ftr-401	125	1	a	a	DET
ftr-401	125	2	number	number	NOUN
ftr-401	125	3	of	of	ADP
ftr-401	125	4	countries	country	NOUN
ftr-401	125	5	have	have	VERB
ftr-401	125	6	a	a	DET
ftr-401	125	7	procedure	procedure	NOUN
ftr-401	125	8	where	where	SCONJ
ftr-401	125	9	a	a	DET
ftr-401	125	10	“	"	PUNCT
ftr-401	125	11	stuck	stuck	ADJ
ftr-401	125	12	”	"	PUNCT
ftr-401	125	13	case	case	NOUN
ftr-401	125	14	will	will	AUX
ftr-401	125	15	be	be	AUX
ftr-401	125	16	reviewed	review	VERB
ftr-401	125	17	by	by	ADP
ftr-401	125	18	a	a	DET
ftr-401	125	19	higher	high	ADJ
ftr-401	125	20	level	level	NOUN
ftr-401	125	21	official	official	NOUN
ftr-401	125	22	who	who	PRON
ftr-401	125	23	has	have	VERB
ftr-401	125	24	no	no	DET
ftr-401	125	25	direct	direct	ADJ
ftr-401	125	26	connection	connection	NOUN
ftr-401	125	27	with	with	ADP
ftr-401	125	28	the	the	DET
ftr-401	125	29	case	case	NOUN
ftr-401	125	30	in	in	ADP
ftr-401	125	31	an	an	DET
ftr-401	125	32	effort	effort	NOUN
ftr-401	125	33	to	to	PART
ftr-401	125	34	“	"	PUNCT
ftr-401	125	35	mediate	mediate	VERB
ftr-401	125	36	”	"	PUNCT
ftr-401	125	37	and	and	CCONJ
ftr-401	125	38	clarify	clarify	VERB
ftr-401	125	39	the	the	DET
ftr-401	125	40	positions	position	NOUN
ftr-401	125	41	of	of	ADP
ftr-401	125	42	the	the	DET
ftr-401	125	43	two	two	NUM
ftr-401	125	44	parties	party	NOUN
ftr-401	125	45	.	.	PUNCT
ftr-401	126	1	less	less	ADV
ftr-401	126	2	frequently	frequently	ADV
ftr-401	126	3	there	there	PRON
ftr-401	126	4	is	be	VERB
ftr-401	126	5	recourse	recourse	NOUN
ftr-401	126	6	to	to	ADP
ftr-401	126	7	the	the	DET
ftr-401	126	8	use	use	NOUN
ftr-401	126	9	of	of	ADP
ftr-401	126	10	a	a	DET
ftr-401	126	11	third	third	ADJ
ftr-401	126	12	party	party	NOUN
ftr-401	126	13	mediator	mediator	NOUN
ftr-401	126	14	who	who	PRON
ftr-401	126	15	tries	try	VERB
ftr-401	126	16	to	to	PART
ftr-401	126	17	help	help	VERB
ftr-401	126	18	each	each	DET
ftr-401	126	19	side	side	NOUN
ftr-401	126	20	understand	understand	VERB
ftr-401	126	21	the	the	DET
ftr-401	126	22	strengths	strength	NOUN
ftr-401	126	23	and	and	CCONJ
ftr-401	126	24	weakness	weakness	NOUN
ftr-401	126	25	of	of	ADP
ftr-401	126	26	each	each	DET
ftr-401	126	27	side	side	NOUN
ftr-401	126	28	and	and	CCONJ
ftr-401	126	29	find	find	VERB
ftr-401	126	30	common	common	ADJ
ftr-401	126	31	ground	ground	NOUN
ftr-401	126	32	which	which	PRON
ftr-401	126	33	allows	allow	VERB
ftr-401	126	34	the	the	DET
ftr-401	126	35	parties	party	NOUN
ftr-401	126	36	to	to	PART
ftr-401	126	37	reach	reach	VERB
ftr-401	126	38	a	a	DET
ftr-401	126	39	settlement	settlement	NOUN
ftr-401	126	40	without	without	ADP
ftr-401	126	41	actually	actually	ADV
ftr-401	126	42	having	have	VERB
ftr-401	126	43	any	any	DET
ftr-401	126	44	authority	authority	NOUN
ftr-401	126	45	to	to	PART
ftr-401	126	46	reach	reach	VERB
ftr-401	126	47	a	a	DET
ftr-401	126	48	decision	decision	NOUN
ftr-401	126	49	himself	himself	PRON
ftr-401	126	50	.	.	PUNCT
ftr-401	127	1	2	2	X
ftr-401	127	2	.	.	X
ftr-401	127	3	advisory	advisory	ADJ
ftr-401	127	4	opinions	opinion	NOUN
ftr-401	127	5	interesting	interesting	ADJ
ftr-401	127	6	,	,	PUNCT
ftr-401	127	7	the	the	DET
ftr-401	127	8	current	current	ADJ
ftr-401	127	9	commentary	commentary	NOUN
ftr-401	127	10	to	to	ADP
ftr-401	127	11	article	article	NOUN
ftr-401	127	12	25	25	NUM
ftr-401	127	13	in	in	ADP
ftr-401	127	14	the	the	DET
ftr-401	127	15	model	model	NOUN
ftr-401	127	16	convention	convention	NOUN
ftr-401	127	17	already	already	ADV
ftr-401	127	18	contains	contain	VERB
ftr-401	127	19	reference	reference	NOUN
ftr-401	127	20	to	to	ADP
ftr-401	127	21	the	the	DET
ftr-401	127	22	possibility	possibility	NOUN
ftr-401	127	23	of	of	ADP
ftr-401	127	24	the	the	DET
ftr-401	127	25	countries	country	NOUN
ftr-401	127	26	getting	get	VERB
ftr-401	127	27	an	an	DET
ftr-401	127	28	“	"	PUNCT
ftr-401	127	29	advisory	advisory	ADJ
ftr-401	127	30	opinion	opinion	NOUN
ftr-401	127	31	”	"	PUNCT
ftr-401	127	32	or	or	CCONJ
ftr-401	127	33	of	of	ADP
ftr-401	127	34	the	the	DET
ftr-401	127	35	committee	committee	NOUN
ftr-401	127	36	on	on	ADP
ftr-401	127	37	fiscal	fiscal	ADJ
ftr-401	127	38	affairs	affair	NOUN
ftr-401	127	39	being	be	AUX
ftr-401	127	40	asked	ask	VERB
ftr-401	127	41	to	to	PART
ftr-401	127	42	give	give	VERB
ftr-401	127	43	an	an	DET
ftr-401	127	44	opinion	opinion	NOUN
ftr-401	127	45	on	on	ADP
ftr-401	127	46	a	a	DET
ftr-401	127	47	point	point	NOUN
ftr-401	127	48	of	of	ADP
ftr-401	127	49	interpretation,9	interpretation,9	NOUN
ftr-401	127	50	though	though	SCONJ
ftr-401	127	51	there	there	PRON
ftr-401	127	52	appear	appear	VERB
ftr-401	127	53	to	to	PART
ftr-401	127	54	be	be	AUX
ftr-401	127	55	not	not	PART
ftr-401	127	56	reported	report	VERB
ftr-401	127	57	cases	case	NOUN
ftr-401	127	58	of	of	ADP
ftr-401	127	59	this	this	DET
ftr-401	127	60	process	process	NOUN
ftr-401	127	61	actually	actually	ADV
ftr-401	127	62	being	be	AUX
ftr-401	127	63	used	use	VERB
ftr-401	127	64	.	.	PUNCT
ftr-401	128	1	3	3	X
ftr-401	128	2	.	.	X
ftr-401	128	3	arbitration	arbitration	NOUN
ftr-401	128	4	the	the	DET
ftr-401	128	5	most	most	ADV
ftr-401	128	6	discussed	discuss	VERB
ftr-401	128	7	and	and	CCONJ
ftr-401	128	8	most	most	ADV
ftr-401	128	9	important	important	ADJ
ftr-401	128	10	form	form	NOUN
ftr-401	128	11	of	of	ADP
ftr-401	128	12	sdr	sdr	PROPN
ftr-401	128	13	which	which	PRON
ftr-401	128	14	might	might	AUX
ftr-401	128	15	be	be	AUX
ftr-401	128	16	introduced	introduce	VERB
ftr-401	128	17	in	in	ADP
ftr-401	128	18	the	the	DET
ftr-401	128	19	international	international	ADJ
ftr-401	128	20	tax	tax	NOUN
ftr-401	128	21	field	field	NOUN
ftr-401	128	22	is	be	AUX
ftr-401	128	23	some	some	DET
ftr-401	128	24	kind	kind	NOUN
ftr-401	128	25	of	of	ADP
ftr-401	128	26	arbitration	arbitration	NOUN
ftr-401	128	27	of	of	ADP
ftr-401	128	28	international	international	ADJ
ftr-401	128	29	tax	tax	NOUN
ftr-401	128	30	disputes	dispute	NOUN
ftr-401	128	31	.	.	PUNCT
ftr-401	129	1	as	as	SCONJ
ftr-401	129	2	a	a	DET
ftr-401	129	3	wag	wag	NOUN
ftr-401	129	4	once	once	ADV
ftr-401	129	5	said	say	VERB
ftr-401	129	6	,	,	PUNCT
ftr-401	129	7	arbitration	arbitration	NOUN
ftr-401	129	8	seems	seem	VERB
ftr-401	129	9	to	to	PART
ftr-401	129	10	be	be	AUX
ftr-401	129	11	an	an	DET
ftr-401	129	12	idea	idea	NOUN
ftr-401	129	13	whose	whose	DET
ftr-401	129	14	time	time	NOUN
ftr-401	129	15	is	be	AUX
ftr-401	129	16	coming	come	VERB
ftr-401	129	17	and	and	CCONJ
ftr-401	129	18	coming	come	VERB
ftr-401	129	19	and	and	CCONJ
ftr-401	129	20	coming	come	VERB
ftr-401	130	1	but	but	CCONJ
ftr-401	130	2	now	now	ADV
ftr-401	130	3	it	it	PRON
ftr-401	130	4	really	really	ADV
ftr-401	130	5	seems	seem	VERB
ftr-401	130	6	like	like	SCONJ
ftr-401	130	7	it	it	PRON
ftr-401	130	8	might	might	AUX
ftr-401	130	9	be	be	AUX
ftr-401	130	10	arriving	arrive	VERB
ftr-401	130	11	and	and	CCONJ
ftr-401	130	12	this	this	PRON
ftr-401	130	13	is	be	AUX
ftr-401	130	14	for	for	ADP
ftr-401	130	15	several	several	ADJ
ftr-401	130	16	reasons	reason	NOUN
ftr-401	130	17	.	.	PUNCT
ftr-401	131	1	in	in	ADP
ftr-401	131	2	the	the	DET
ftr-401	131	3	first	first	ADJ
ftr-401	131	4	place	place	NOUN
ftr-401	131	5	,	,	PUNCT
ftr-401	131	6	as	as	SCONJ
ftr-401	131	7	discussed	discuss	VERB
ftr-401	131	8	earlier	early	ADV
ftr-401	131	9	,	,	PUNCT
ftr-401	131	10	the	the	DET
ftr-401	131	11	increase	increase	NOUN
ftr-401	131	12	in	in	ADP
ftr-401	131	13	the	the	DET
ftr-401	131	14	scope	scope	NOUN
ftr-401	131	15	and	and	CCONJ
ftr-401	131	16	complexity	complexity	NOUN
ftr-401	131	17	of	of	ADP
ftr-401	131	18	international	international	ADJ
ftr-401	131	19	activity	activity	NOUN
ftr-401	131	20	will	will	AUX
ftr-401	131	21	quite	quite	ADV
ftr-401	131	22	likely	likely	ADV
ftr-401	131	23	produce	produce	VERB
ftr-401	131	24	more	more	ADJ
ftr-401	131	25	unresolved	unresolved	ADJ
ftr-401	131	26	cases	case	NOUN
ftr-401	131	27	in	in	ADP
ftr-401	131	28	the	the	DET
ftr-401	131	29	future	future	NOUN
ftr-401	131	30	,	,	PUNCT
ftr-401	131	31	increasing	increase	VERB
ftr-401	131	32	the	the	DET
ftr-401	131	33	need	need	NOUN
ftr-401	131	34	for	for	ADP
ftr-401	131	35	a	a	DET
ftr-401	131	36	mechanism	mechanism	NOUN
ftr-401	131	37	which	which	PRON
ftr-401	131	38	will	will	AUX
ftr-401	131	39	deal	deal	VERB
ftr-401	131	40	with	with	ADP
ftr-401	131	41	these	these	DET
ftr-401	131	42	cases	case	NOUN
ftr-401	131	43	.	.	PUNCT
ftr-401	132	1	for	for	ADP
ftr-401	132	2	example	example	NOUN
ftr-401	132	3	,	,	PUNCT
ftr-401	132	4	the	the	DET
ftr-401	132	5	developing	develop	VERB
ftr-401	132	6	rules	rule	NOUN
ftr-401	132	7	on	on	ADP
ftr-401	132	8	attributing	attribute	VERB
ftr-401	132	9	profits	profit	NOUN
ftr-401	132	10	to	to	ADP
ftr-401	132	11	a	a	DET
ftr-401	132	12	permanent	permanent	ADJ
ftr-401	132	13	establishment	establishment	NOUN
ftr-401	132	14	,	,	PUNCT
ftr-401	132	15	while	while	SCONJ
ftr-401	132	16	bringing	bring	VERB
ftr-401	132	17	more	more	ADJ
ftr-401	132	18	order	order	NOUN
ftr-401	132	19	to	to	ADP
ftr-401	132	20	what	what	PRON
ftr-401	132	21	has	have	AUX
ftr-401	132	22	been	be	AUX
ftr-401	132	23	a	a	DET
ftr-401	132	24	somewhat10	somewhat10	ADV
ftr-401	132	25	unprincipled	unprincipled	ADJ
ftr-401	132	26	and	and	CCONJ
ftr-401	132	27	chaotic	chaotic	ADJ
ftr-401	132	28	area	area	NOUN
ftr-401	132	29	of	of	ADP
ftr-401	132	30	tax	tax	NOUN
ftr-401	132	31	law	law	NOUN
ftr-401	132	32	,	,	PUNCT
ftr-401	132	33	will	will	AUX
ftr-401	132	34	also	also	ADV
ftr-401	132	35	raise	raise	VERB
ftr-401	132	36	a	a	DET
ftr-401	132	37	number	number	NOUN
ftr-401	132	38	of	of	ADP
ftr-401	132	39	interpretive	interpretive	ADJ
ftr-401	132	40	questions	question	NOUN
ftr-401	132	41	on	on	ADP
ftr-401	132	42	which	which	PRON
ftr-401	132	43	disagreements	disagreement	NOUN
ftr-401	132	44	are	be	AUX
ftr-401	132	45	possible	possible	ADJ
ftr-401	132	46	.	.	PUNCT
ftr-401	133	1	secondly	secondly	ADV
ftr-401	133	2	,	,	PUNCT
ftr-401	133	3	as	as	SCONJ
ftr-401	133	4	non	non	ADJ
ftr-401	133	5	-	-	ADJ
ftr-401	133	6	tax	tax	ADJ
ftr-401	133	7	barriers	barrier	NOUN
ftr-401	133	8	to	to	ADP
ftr-401	133	9	trade	trade	NOUN
ftr-401	133	10	and	and	CCONJ
ftr-401	133	11	investment	investment	NOUN
ftr-401	133	12	are	be	AUX
ftr-401	133	13	eliminated	eliminate	VERB
ftr-401	133	14	,	,	PUNCT
ftr-401	133	15	tax	tax	NOUN
ftr-401	133	16	issues	issue	NOUN
ftr-401	133	17	assume	assume	VERB
ftr-401	133	18	greater	great	ADJ
ftr-401	133	19	and	and	CCONJ
ftr-401	133	20	greater	great	ADJ
ftr-401	133	21	importance	importance	NOUN
ftr-401	133	22	.	.	PUNCT
ftr-401	134	1	competing	compete	VERB
ftr-401	134	2	trade	trade	NOUN
ftr-401	134	3	and	and	CCONJ
ftr-401	134	4	investment	investment	NOUN
ftr-401	134	5	disciplines	discipline	NOUN
ftr-401	134	6	already	already	ADV
ftr-401	134	7	provide	provide	VERB
ftr-401	134	8	144	144	NUM
ftr-401	134	9	florida	florida	PROPN
ftr-401	134	10	tax	tax	PROPN
ftr-401	134	11	review	review	NOUN
ftr-401	135	1	[	[	X
ftr-401	135	2	vol.7:3	vol.7:3	NOUN
ftr-401	135	3	11	11	NUM
ftr-401	135	4	.	.	PUNCT
ftr-401	136	1	see	see	VERB
ftr-401	136	2	understanding	understanding	NOUN
ftr-401	136	3	on	on	ADP
ftr-401	136	4	rules	rule	NOUN
ftr-401	136	5	and	and	CCONJ
ftr-401	136	6	procedures	procedure	NOUN
ftr-401	136	7	governing	govern	VERB
ftr-401	136	8	the	the	DET
ftr-401	136	9	settlement	settlement	NOUN
ftr-401	136	10	of	of	ADP
ftr-401	136	11	disputes	dispute	NOUN
ftr-401	136	12	,	,	PUNCT
ftr-401	136	13	at	at	ADP
ftr-401	136	14	http://www.wto.org/english/docs_e/legal_e/28-dsu_e.htm#17	http://www.wto.org/english/docs_e/legal_e/28-dsu_e.htm#17	ADV
ftr-401	136	15	(	(	PUNCT
ftr-401	136	16	last	last	ADJ
ftr-401	136	17	visited	visit	VERB
ftr-401	136	18	oct	oct	PROPN
ftr-401	136	19	.	.	PROPN
ftr-401	136	20	20	20	NUM
ftr-401	136	21	,	,	PUNCT
ftr-401	136	22	2005	2005	NUM
ftr-401	136	23	)	)	PUNCT
ftr-401	136	24	.	.	PUNCT
ftr-401	137	1	12	12	NUM
ftr-401	137	2	.	.	PUNCT
ftr-401	138	1	oecd	oecd	PROPN
ftr-401	138	2	model	model	PROPN
ftr-401	138	3	commentary	commentary	PROPN
ftr-401	138	4	,	,	PUNCT
ftr-401	138	5	supra	supra	PROPN
ftr-401	138	6	note	note	PROPN
ftr-401	138	7	5	5	NUM
ftr-401	138	8	,	,	PUNCT
ftr-401	138	9	art	art	NOUN
ftr-401	138	10	.	.	PUNCT
ftr-401	139	1	25	25	NUM
ftr-401	139	2	,	,	PUNCT
ftr-401	139	3	¶¶	¶¶	PROPN
ftr-401	139	4	44.1	44.1	NUM
ftr-401	139	5	-	-	SYM
ftr-401	139	6	44.7	44.7	NUM
ftr-401	139	7	.	.	NOUN
ftr-401	140	1	13	13	NUM
ftr-401	140	2	.	.	PUNCT
ftr-401	141	1	see	see	VERB
ftr-401	141	2	mcdaniel	mcdaniel	PROPN
ftr-401	141	3	,	,	PUNCT
ftr-401	141	4	trade	trade	NOUN
ftr-401	141	5	agreements	agreement	NOUN
ftr-401	141	6	and	and	CCONJ
ftr-401	141	7	income	income	NOUN
ftr-401	141	8	taxation	taxation	NOUN
ftr-401	141	9	:	:	PUNCT
ftr-401	141	10	interactions	interaction	NOUN
ftr-401	141	11	,	,	PUNCT
ftr-401	141	12	conflicts	conflict	NOUN
ftr-401	141	13	and	and	CCONJ
ftr-401	141	14	resolutions	resolution	NOUN
ftr-401	141	15	,	,	PUNCT
ftr-401	141	16	57	57	NUM
ftr-401	141	17	tax	tax	NOUN
ftr-401	141	18	l.	l.	PROPN
ftr-401	141	19	rev	rev	PROPN
ftr-401	141	20	.	.	PROPN
ftr-401	141	21	275	275	NUM
ftr-401	141	22	(	(	PUNCT
ftr-401	141	23	2004	2004	NUM
ftr-401	141	24	)	)	PUNCT
ftr-401	141	25	.	.	PUNCT
ftr-401	142	1	14	14	NUM
ftr-401	142	2	.	.	PUNCT
ftr-401	143	1	oecd	oecd	PROPN
ftr-401	143	2	report	report	PROPN
ftr-401	143	3	,	,	PUNCT
ftr-401	143	4	supra	supra	PROPN
ftr-401	143	5	note	note	PROPN
ftr-401	143	6	6	6	NUM
ftr-401	143	7	,	,	PUNCT
ftr-401	143	8	§	§	PROPN
ftr-401	143	9	iii	iii	PROPN
ftr-401	143	10	.	.	PROPN
ftr-401	143	11	15	15	NUM
ftr-401	143	12	.	.	PUNCT
ftr-401	144	1	convention	convention	NOUN
ftr-401	144	2	on	on	ADP
ftr-401	144	3	the	the	DET
ftr-401	144	4	elimination	elimination	NOUN
ftr-401	144	5	of	of	ADP
ftr-401	144	6	double	double	ADJ
ftr-401	144	7	taxation	taxation	NOUN
ftr-401	144	8	in	in	ADP
ftr-401	144	9	connection	connection	NOUN
ftr-401	144	10	with	with	ADP
ftr-401	144	11	the	the	DET
ftr-401	144	12	adjustment	adjustment	NOUN
ftr-401	144	13	of	of	ADP
ftr-401	144	14	p	p	NOUN
ftr-401	144	15	r	r	NOUN
ftr-401	144	16	o	o	X
ftr-401	145	1	f	f	X
ftr-401	146	1	i	i	PRON
ftr-401	146	2	t	t	X
ftr-401	146	3	s	s	VERB
ftr-401	147	1	o	o	X
ftr-401	147	2	f	f	PROPN
ftr-401	147	3	a	a	DET
ftr-401	147	4	s	s	X
ftr-401	147	5	s	s	X
ftr-401	147	6	o	o	NOUN
ftr-401	147	7	c	c	NOUN
ftr-401	147	8	i	i	PRON
ftr-401	147	9	a	a	DET
ftr-401	147	10	t	t	NOUN
ftr-401	147	11	e	e	X
ftr-401	147	12	d	d	X
ftr-401	147	13	e	e	PROPN
ftr-401	147	14	n	n	NOUN
ftr-401	147	15	t	t	NOUN
ftr-401	147	16	e	e	NOUN
ftr-401	147	17	r	r	NOUN
ftr-401	147	18	p	p	NOUN
ftr-401	147	19	r	r	NOUN
ftr-401	147	20	i	i	NOUN
ftr-401	147	21	s	s	PROPN
ftr-401	147	22	e	e	X
ftr-401	147	23	s	s	PRON
ftr-401	147	24	,	,	PUNCT
ftr-401	147	25	a	a	DET
ftr-401	147	26	r	r	NOUN
ftr-401	147	27	t	t	NOUN
ftr-401	147	28	.	.	PUNCT
ftr-401	148	1	6	6	NUM
ftr-401	148	2	8	8	NUM
ftr-401	148	3	,	,	PUNCT
ftr-401	148	4	a	a	DET
ftr-401	148	5	t	t	NOUN
ftr-401	148	6	h	h	NOUN
ftr-401	148	7	t	t	PROPN
ftr-401	148	8	t	t	PROPN
ftr-401	149	1	p	p	X
ftr-401	149	2	:	:	PUNCT
ftr-401	149	3	/	/	SYM
ftr-401	149	4	/	/	SYM
ftr-401	149	5	e	e	NOUN
ftr-401	149	6	u	u	NOUN
ftr-401	149	7	r	r	NOUN
ftr-401	149	8	o	o	X
ftr-401	149	9	p	p	NOUN
ftr-401	149	10	a	a	PRON
ftr-401	149	11	.	.	PUNCT
ftr-401	150	1	e	e	X
ftr-401	150	2	u	u	PROPN
ftr-401	150	3	.	.	PUNCT
ftr-401	151	1	i	i	PRON
ftr-401	151	2	n	n	VERB
ftr-401	151	3	t	t	PROPN
ftr-401	151	4	/	/	SYM
ftr-401	151	5	s	s	VERB
ftr-401	151	6	m	m	NOUN
ftr-401	151	7	a	a	DET
ftr-401	151	8	r	r	NOUN
ftr-401	151	9	t	t	NOUN
ftr-401	151	10	a	a	DET
ftr-401	151	11	p	p	X
ftr-401	152	1	i	i	PRON
ftr-401	152	2	/	/	SYM
ftr-401	152	3	c	c	VERB
ftr-401	153	1	i	i	PRON
ftr-401	153	2	g	g	PROPN
ftr-401	153	3	/	/	SYM
ftr-401	153	4	s	s	PROPN
ftr-401	153	5	g	g	NOUN
ftr-401	153	6	a	a	PRON
ftr-401	153	7	_	_	PUNCT
ftr-401	154	1	d	d	PUNCT
ftr-401	154	2	o	o	NOUN
ftr-401	154	3	c	c	NOUN
ftr-401	154	4	?	?	PUNCT
ftr-401	155	1	s	s	VERB
ftr-401	155	2	m	m	VERB
ftr-401	155	3	a	a	DET
ftr-401	155	4	r	r	NOUN
ftr-401	155	5	t	t	NOUN
ftr-401	155	6	a	a	DET
ftr-401	155	7	p	p	X
ftr-401	155	8	i	i	PRON
ftr-401	155	9	!	!	PUNCT
ftr-401	156	1	c	c	X
ftr-401	156	2	e	e	X
ftr-401	156	3	l	l	NOUN
ftr-401	156	4	e	e	X
ftr-401	156	5	x	x	X
ftr-401	156	6	a	a	X
ftr-401	156	7	p	p	X
ftr-401	156	8	i	i	PRON
ftr-401	156	9	!	!	PUNCT
ftr-401	157	1	p	p	X
ftr-401	158	1	r	r	NOUN
ftr-401	158	2	o	o	X
ftr-401	158	3	d	d	X
ftr-401	158	4	!	!	PUNCT
ftr-401	159	1	celexnumdoc&lg	celexnumdoc&lg	NOUN
ftr-401	159	2	=	=	SYM
ftr-401	159	3	en&numdoc=41990a0436&model	en&numdoc=41990a0436&model	PROPN
ftr-401	159	4	=	=	NOUN
ftr-401	159	5	guichett	guichett	NOUN
ftr-401	159	6	(	(	PUNCT
ftr-401	159	7	last	last	ADV
ftr-401	159	8	visited	visit	VERB
ftr-401	159	9	oct	oct	PROPN
ftr-401	159	10	.	.	PROPN
ftr-401	159	11	20	20	NUM
ftr-401	159	12	,	,	PUNCT
ftr-401	159	13	2005	2005	NUM
ftr-401	159	14	)	)	PUNCT
ftr-401	160	1	[	[	X
ftr-401	160	2	hereinafter	hereinafter	NOUN
ftr-401	160	3	eu	eu	PROPN
ftr-401	160	4	convention	convention	PROPN
ftr-401	160	5	]	]	PUNCT
ftr-401	160	6	.	.	PUNCT
ftr-401	161	1	16	16	NUM
ftr-401	161	2	.	.	PUNCT
ftr-401	162	1	convention	convention	NOUN
ftr-401	162	2	between	between	ADP
ftr-401	162	3	the	the	DET
ftr-401	162	4	federal	federal	PROPN
ftr-401	162	5	republic	republic	NOUN
ftr-401	162	6	of	of	ADP
ftr-401	162	7	german	german	NOUN
ftr-401	162	8	and	and	CCONJ
ftr-401	162	9	the	the	DET
ftr-401	162	10	republic	republic	NOUN
ftr-401	162	11	of	of	ADP
ftr-401	162	12	austria	austria	PROPN
ftr-401	162	13	for	for	ADP
ftr-401	162	14	the	the	DET
ftr-401	162	15	avoidance	avoidance	NOUN
ftr-401	162	16	of	of	ADP
ftr-401	162	17	double	double	ADJ
ftr-401	162	18	taxation	taxation	NOUN
ftr-401	162	19	with	with	ADP
ftr-401	162	20	respect	respect	NOUN
ftr-401	162	21	to	to	ADP
ftr-401	162	22	taxes	taxis	NOUN
ftr-401	162	23	on	on	ADP
ftr-401	162	24	income	income	NOUN
ftr-401	162	25	and	and	CCONJ
ftr-401	162	26	capital	capital	NOUN
ftr-401	162	27	,	,	PUNCT
ftr-401	162	28	aug	aug	PROPN
ftr-401	162	29	.	.	PROPN
ftr-401	162	30	24	24	NUM
ftr-401	162	31	,	,	PUNCT
ftr-401	162	32	2000	2000	NUM
ftr-401	162	33	,	,	PUNCT
ftr-401	162	34	aus.f.r.g	aus.f.r.g	PROPN
ftr-401	162	35	.	.	PROPN
ftr-401	162	36	,	,	PUNCT
ftr-401	162	37	art	art	NOUN
ftr-401	162	38	.	.	PUNCT
ftr-401	163	1	25	25	NUM
ftr-401	163	2	,	,	PUNCT
ftr-401	163	3	2001	2001	NUM
ftr-401	163	4	wtd	wtd	NOUN
ftr-401	163	5	36	36	NUM
ftr-401	163	6	-	-	SYM
ftr-401	163	7	15	15	NUM
ftr-401	163	8	;	;	PUNCT
ftr-401	163	9	doc	doc	PROPN
ftr-401	163	10	.	.	PUNCT
ftr-401	164	1	2001.5225	2001.5225	X
ftr-401	164	2	.	.	PUNCT
ftr-401	165	1	institutional	institutional	ADJ
ftr-401	165	2	structures	structure	NOUN
ftr-401	165	3	to	to	PART
ftr-401	165	4	resolve	resolve	VERB
ftr-401	165	5	disputes	dispute	NOUN
ftr-401	165	6	in	in	ADP
ftr-401	165	7	their	their	PRON
ftr-401	165	8	fields	field	NOUN
ftr-401	165	9	of	of	ADP
ftr-401	165	10	competence	competence	NOUN
ftr-401	165	11	and	and	CCONJ
ftr-401	165	12	the	the	DET
ftr-401	165	13	lack	lack	NOUN
ftr-401	165	14	of	of	ADP
ftr-401	165	15	such11	such11	NOUN
ftr-401	165	16	a	a	DET
ftr-401	165	17	mechanism	mechanism	NOUN
ftr-401	165	18	in	in	ADP
ftr-401	165	19	the	the	DET
ftr-401	165	20	tax	tax	NOUN
ftr-401	165	21	area	area	NOUN
ftr-401	165	22	invites	invite	VERB
ftr-401	165	23	the	the	DET
ftr-401	165	24	extension	extension	NOUN
ftr-401	165	25	of	of	ADP
ftr-401	165	26	those	those	DET
ftr-401	165	27	other	other	ADJ
ftr-401	165	28	disciplines	discipline	NOUN
ftr-401	165	29	into	into	ADP
ftr-401	165	30	this	this	DET
ftr-401	165	31	field	field	NOUN
ftr-401	165	32	.	.	PUNCT
ftr-401	166	1	some	some	DET
ftr-401	166	2	years	year	NOUN
ftr-401	166	3	ago	ago	ADV
ftr-401	166	4	tax	tax	NOUN
ftr-401	166	5	people	people	NOUN
ftr-401	166	6	were	be	AUX
ftr-401	166	7	able	able	ADJ
ftr-401	166	8	to	to	PART
ftr-401	166	9	ensure	ensure	VERB
ftr-401	166	10	in	in	ADP
ftr-401	166	11	the	the	DET
ftr-401	166	12	gats	gat	NOUN
ftr-401	166	13	process	process	NOUN
ftr-401	166	14	that	that	PRON
ftr-401	166	15	no	no	DET
ftr-401	166	16	tax	tax	NOUN
ftr-401	166	17	issues	issue	NOUN
ftr-401	166	18	involving	involve	VERB
ftr-401	166	19	national	national	ADJ
ftr-401	166	20	treatment	treatment	NOUN
ftr-401	166	21	and	and	CCONJ
ftr-401	166	22	discrimination	discrimination	NOUN
ftr-401	166	23	will	will	AUX
ftr-401	166	24	be	be	AUX
ftr-401	166	25	handled	handle	VERB
ftr-401	166	26	in	in	ADP
ftr-401	166	27	the	the	DET
ftr-401	166	28	wto	wto	PROPN
ftr-401	166	29	dispute	dispute	NOUN
ftr-401	166	30	resolution	resolution	NOUN
ftr-401	166	31	procedures	procedure	NOUN
ftr-401	166	32	but	but	CCONJ
ftr-401	166	33	the	the	DET
ftr-401	166	34	issue	issue	NOUN
ftr-401	166	35	is	be	AUX
ftr-401	166	36	still	still	ADV
ftr-401	166	37	there	there	ADV
ftr-401	166	38	.	.	PUNCT
ftr-401	167	1	the	the	DET
ftr-401	167	2	wto	wto	PROPN
ftr-401	167	3	cases	case	NOUN
ftr-401	167	4	involving	involve	VERB
ftr-401	167	5	the	the	DET
ftr-401	167	6	us	us	PROPN
ftr-401	167	7	fsc	fsc	PROPN
ftr-401	167	8	/	/	SYM
ftr-401	167	9	eti	eti	PROPN
ftr-401	167	10	regimes	regime	NOUN
ftr-401	167	11	are12	are12	NOUN
ftr-401	167	12	a	a	DET
ftr-401	167	13	reminder	reminder	NOUN
ftr-401	167	14	that	that	SCONJ
ftr-401	167	15	tax	tax	NOUN
ftr-401	167	16	and	and	CCONJ
ftr-401	167	17	trade	trade	NOUN
ftr-401	167	18	are	be	AUX
ftr-401	167	19	closely	closely	ADV
ftr-401	167	20	connected	connect	VERB
ftr-401	167	21	.	.	PUNCT
ftr-401	168	1	and	and	CCONJ
ftr-401	168	2	the	the	DET
ftr-401	168	3	failure	failure	NOUN
ftr-401	168	4	to	to	PART
ftr-401	168	5	provide	provide	VERB
ftr-401	168	6	an	an	DET
ftr-401	168	7	adequate13	adequate13	ADJ
ftr-401	168	8	tax	tax	NOUN
ftr-401	168	9	-	-	PUNCT
ftr-401	168	10	based	base	VERB
ftr-401	168	11	dispute	dispute	NOUN
ftr-401	168	12	resolution	resolution	NOUN
ftr-401	168	13	mechanism	mechanism	NOUN
ftr-401	168	14	invites	invite	VERB
ftr-401	168	15	those	those	DET
ftr-401	168	16	issues	issue	NOUN
ftr-401	168	17	being	be	AUX
ftr-401	168	18	decided	decide	VERB
ftr-401	168	19	by	by	ADP
ftr-401	168	20	someone	someone	PRON
ftr-401	168	21	else	else	ADV
ftr-401	168	22	.	.	PUNCT
ftr-401	169	1	if	if	SCONJ
ftr-401	169	2	arbitration	arbitration	NOUN
ftr-401	169	3	of	of	ADP
ftr-401	169	4	tax	tax	NOUN
ftr-401	169	5	issues	issue	NOUN
ftr-401	169	6	is	be	AUX
ftr-401	169	7	going	go	VERB
ftr-401	169	8	to	to	PART
ftr-401	169	9	be	be	AUX
ftr-401	169	10	taken	take	VERB
ftr-401	169	11	more	more	ADV
ftr-401	169	12	seriously	seriously	ADV
ftr-401	169	13	,	,	PUNCT
ftr-401	169	14	there	there	PRON
ftr-401	169	15	are	be	VERB
ftr-401	169	16	a	a	DET
ftr-401	169	17	number	number	NOUN
ftr-401	169	18	of	of	ADP
ftr-401	169	19	structural	structural	ADJ
ftr-401	169	20	issues	issue	NOUN
ftr-401	169	21	which	which	PRON
ftr-401	169	22	must	must	AUX
ftr-401	169	23	be	be	AUX
ftr-401	169	24	considered	consider	VERB
ftr-401	169	25	and	and	CCONJ
ftr-401	169	26	the	the	DET
ftr-401	169	27	following	follow	VERB
ftr-401	169	28	material	material	NOUN
ftr-401	169	29	will	will	AUX
ftr-401	169	30	discuss	discuss	VERB
ftr-401	169	31	some	some	PRON
ftr-401	169	32	of	of	ADP
ftr-401	169	33	the	the	DET
ftr-401	169	34	most	most	ADV
ftr-401	169	35	important	important	ADJ
ftr-401	169	36	,	,	PUNCT
ftr-401	169	37	all	all	PRON
ftr-401	169	38	of	of	ADP
ftr-401	169	39	which	which	PRON
ftr-401	169	40	are	be	AUX
ftr-401	169	41	analyzed	analyze	VERB
ftr-401	169	42	at	at	ADP
ftr-401	169	43	greater	great	ADJ
ftr-401	169	44	length	length	NOUN
ftr-401	169	45	in	in	ADP
ftr-401	169	46	the	the	DET
ftr-401	169	47	oecd	oecd	PROPN
ftr-401	169	48	report.14	report.14	PROPN
ftr-401	169	49	b.	b.	PROPN
ftr-401	169	50	structural	structural	ADJ
ftr-401	169	51	issues	issue	NOUN
ftr-401	169	52	in	in	ADP
ftr-401	169	53	fashioning	fashion	VERB
ftr-401	169	54	an	an	DET
ftr-401	169	55	arbitration	arbitration	NOUN
ftr-401	169	56	procedure	procedure	NOUN
ftr-401	169	57	1	1	NUM
ftr-401	169	58	.	.	PUNCT
ftr-401	169	59	mandatory	mandatory	ADJ
ftr-401	169	60	or	or	CCONJ
ftr-401	169	61	optional	optional	ADJ
ftr-401	169	62	arbitration	arbitration	NOUN
ftr-401	169	63	the	the	DET
ftr-401	169	64	first	first	ADJ
ftr-401	169	65	question	question	NOUN
ftr-401	169	66	is	be	AUX
ftr-401	169	67	whether	whether	SCONJ
ftr-401	169	68	the	the	DET
ftr-401	169	69	arbitration	arbitration	NOUN
ftr-401	169	70	procedure	procedure	NOUN
ftr-401	169	71	should	should	AUX
ftr-401	169	72	be	be	AUX
ftr-401	169	73	“	"	PUNCT
ftr-401	169	74	mandatory	mandatory	ADJ
ftr-401	169	75	”	"	PUNCT
ftr-401	169	76	or	or	CCONJ
ftr-401	169	77	“	"	PUNCT
ftr-401	169	78	optional	optional	ADJ
ftr-401	169	79	,	,	PUNCT
ftr-401	169	80	”	"	PUNCT
ftr-401	169	81	that	that	PRON
ftr-401	169	82	is	be	AUX
ftr-401	169	83	,	,	PUNCT
ftr-401	169	84	should	should	AUX
ftr-401	169	85	there	there	PRON
ftr-401	169	86	be	be	AUX
ftr-401	169	87	an	an	DET
ftr-401	169	88	agreement	agreement	NOUN
ftr-401	169	89	prior	prior	ADV
ftr-401	169	90	to	to	ADP
ftr-401	169	91	any	any	DET
ftr-401	169	92	actual	actual	ADJ
ftr-401	169	93	dispute	dispute	NOUN
ftr-401	169	94	that	that	SCONJ
ftr-401	169	95	all	all	DET
ftr-401	169	96	disputes	dispute	NOUN
ftr-401	169	97	would	would	AUX
ftr-401	169	98	be	be	AUX
ftr-401	169	99	submitted	submit	VERB
ftr-401	169	100	to	to	ADP
ftr-401	169	101	the	the	DET
ftr-401	169	102	arbitration	arbitration	NOUN
ftr-401	169	103	procedures	procedure	NOUN
ftr-401	169	104	or	or	CCONJ
ftr-401	169	105	would	would	AUX
ftr-401	169	106	be	be	AUX
ftr-401	169	107	the	the	DET
ftr-401	169	108	decision	decision	NOUN
ftr-401	169	109	to	to	PART
ftr-401	169	110	go	go	VERB
ftr-401	169	111	to	to	ADP
ftr-401	169	112	arbitration	arbitration	NOUN
ftr-401	169	113	be	be	AUX
ftr-401	169	114	made	make	VERB
ftr-401	169	115	on	on	ADP
ftr-401	169	116	a	a	DET
ftr-401	169	117	case	case	NOUN
ftr-401	169	118	-	-	PUNCT
ftr-401	169	119	by	by	ADP
ftr-401	169	120	-	-	PUNCT
ftr-401	169	121	case	case	NOUN
ftr-401	169	122	basis	basis	NOUN
ftr-401	169	123	?	?	PUNCT
ftr-401	170	1	with	with	ADP
ftr-401	170	2	pre	pre	ADJ
ftr-401	170	3	-	-	ADJ
ftr-401	170	4	dispute	dispute	ADJ
ftr-401	170	5	or	or	CCONJ
ftr-401	170	6	mandatory	mandatory	ADJ
ftr-401	170	7	arbitration	arbitration	NOUN
ftr-401	170	8	,	,	PUNCT
ftr-401	170	9	the	the	DET
ftr-401	170	10	two	two	NUM
ftr-401	170	11	countries	country	NOUN
ftr-401	170	12	agree	agree	VERB
ftr-401	170	13	in	in	ADP
ftr-401	170	14	advance	advance	NOUN
ftr-401	170	15	that	that	SCONJ
ftr-401	170	16	if	if	SCONJ
ftr-401	170	17	a	a	DET
ftr-401	170	18	map	map	NOUN
ftr-401	170	19	case	case	NOUN
ftr-401	170	20	can	can	AUX
ftr-401	170	21	not	not	PART
ftr-401	170	22	be	be	AUX
ftr-401	170	23	resolved	resolve	VERB
ftr-401	170	24	it	it	PRON
ftr-401	170	25	will	will	AUX
ftr-401	170	26	be	be	AUX
ftr-401	170	27	required	require	VERB
ftr-401	170	28	to	to	PART
ftr-401	170	29	be	be	AUX
ftr-401	170	30	submitted	submit	VERB
ftr-401	170	31	to	to	ADP
ftr-401	170	32	the	the	DET
ftr-401	170	33	arbitration	arbitration	NOUN
ftr-401	170	34	process	process	NOUN
ftr-401	170	35	when	when	SCONJ
ftr-401	170	36	certain	certain	ADJ
ftr-401	170	37	conditions	condition	NOUN
ftr-401	170	38	have	have	AUX
ftr-401	170	39	been	be	AUX
ftr-401	170	40	met	meet	VERB
ftr-401	170	41	.	.	PUNCT
ftr-401	171	1	the	the	DET
ftr-401	171	2	agreement	agreement	NOUN
ftr-401	171	3	to	to	PART
ftr-401	171	4	arbitrate	arbitrate	NOUN
ftr-401	171	5	is	be	AUX
ftr-401	171	6	made	make	VERB
ftr-401	171	7	prior	prior	ADV
ftr-401	171	8	to	to	ADP
ftr-401	171	9	the	the	DET
ftr-401	171	10	existence	existence	NOUN
ftr-401	171	11	of	of	ADP
ftr-401	171	12	an	an	DET
ftr-401	171	13	actual	actual	ADJ
ftr-401	171	14	dispute	dispute	NOUN
ftr-401	171	15	and	and	CCONJ
ftr-401	171	16	requires	require	VERB
ftr-401	171	17	arbitration	arbitration	NOUN
ftr-401	171	18	in	in	ADP
ftr-401	171	19	all	all	DET
ftr-401	171	20	cases	case	NOUN
ftr-401	171	21	that	that	PRON
ftr-401	171	22	can	can	AUX
ftr-401	171	23	not	not	PART
ftr-401	171	24	be	be	AUX
ftr-401	171	25	resolved	resolve	VERB
ftr-401	171	26	.	.	PUNCT
ftr-401	172	1	the	the	DET
ftr-401	172	2	eu	eu	PROPN
ftr-401	172	3	arbitration	arbitration	PROPN
ftr-401	172	4	convention	convention	NOUN
ftr-401	172	5	follows	follow	VERB
ftr-401	172	6	a	a	DET
ftr-401	172	7	“	"	PUNCT
ftr-401	172	8	pre	pre	ADJ
ftr-401	172	9	-	-	ADJ
ftr-401	172	10	dispute	dispute	ADJ
ftr-401	172	11	”	"	PUNCT
ftr-401	172	12	model	model	NOUN
ftr-401	172	13	,	,	PUNCT
ftr-401	172	14	as	as	SCONJ
ftr-401	172	15	does	do	AUX
ftr-401	172	16	the15	the15	VERB
ftr-401	172	17	recent	recent	ADJ
ftr-401	172	18	german	german	ADJ
ftr-401	172	19	-	-	PUNCT
ftr-401	172	20	austrian	austrian	ADJ
ftr-401	172	21	convention	convention	NOUN
ftr-401	172	22	.	.	PUNCT
ftr-401	173	1	most	most	ADJ
ftr-401	173	2	other	other	ADJ
ftr-401	173	3	existing	exist	VERB
ftr-401	173	4	conventions	convention	NOUN
ftr-401	173	5	are	be	AUX
ftr-401	173	6	“	"	PUNCT
ftr-401	173	7	post	post	ADJ
ftr-401	173	8	-	-	ADJ
ftr-401	173	9	dispute	dispute	ADJ
ftr-401	173	10	”	"	PUNCT
ftr-401	173	11	and16	and16	PROPN
ftr-401	173	12	2005	2005	NUM
ftr-401	173	13	]	]	PUNCT
ftr-401	173	14	improving	improve	VERB
ftr-401	173	15	the	the	DET
ftr-401	173	16	resolution	resolution	NOUN
ftr-401	173	17	of	of	ADP
ftr-401	173	18	international	international	ADJ
ftr-401	173	19	tax	tax	NOUN
ftr-401	173	20	disputes	dispute	NOUN
ftr-401	173	21	145	145	NUM
ftr-401	173	22	17	17	NUM
ftr-401	173	23	.	.	PUNCT
ftr-401	174	1	convention	convention	NOUN
ftr-401	174	2	between	between	ADP
ftr-401	174	3	the	the	DET
ftr-401	174	4	united	united	PROPN
ftr-401	174	5	states	states	PROPN
ftr-401	174	6	of	of	ADP
ftr-401	174	7	america	america	PROPN
ftr-401	174	8	and	and	CCONJ
ftr-401	174	9	the	the	DET
ftr-401	174	10	federal	federal	PROPN
ftr-401	174	11	republic	republic	NOUN
ftr-401	174	12	of	of	ADP
ftr-401	174	13	german	german	NOUN
ftr-401	174	14	for	for	ADP
ftr-401	174	15	the	the	DET
ftr-401	174	16	avoidance	avoidance	NOUN
ftr-401	174	17	of	of	ADP
ftr-401	174	18	double	double	ADJ
ftr-401	174	19	taxation	taxation	NOUN
ftr-401	174	20	and	and	CCONJ
ftr-401	174	21	the	the	DET
ftr-401	174	22	prevention	prevention	NOUN
ftr-401	174	23	of	of	ADP
ftr-401	174	24	fiscal	fiscal	ADJ
ftr-401	174	25	evasion	evasion	NOUN
ftr-401	174	26	with	with	ADP
ftr-401	174	27	respect	respect	NOUN
ftr-401	174	28	to	to	ADP
ftr-401	174	29	taxes	taxis	NOUN
ftr-401	174	30	on	on	ADP
ftr-401	174	31	income	income	NOUN
ftr-401	174	32	and	and	CCONJ
ftr-401	174	33	capital	capital	NOUN
ftr-401	174	34	and	and	CCONJ
ftr-401	174	35	to	to	ADP
ftr-401	174	36	certain	certain	ADJ
ftr-401	174	37	other	other	ADJ
ftr-401	174	38	taxes	taxis	NOUN
ftr-401	174	39	,	,	PUNCT
ftr-401	174	40	aug	aug	PROPN
ftr-401	174	41	.	.	PROPN
ftr-401	174	42	21	21	NUM
ftr-401	174	43	,	,	PUNCT
ftr-401	174	44	1991	1991	NUM
ftr-401	174	45	,	,	PUNCT
ftr-401	174	46	u.s.-f.r.g	u.s.-f.r.g	PROPN
ftr-401	174	47	.	.	PROPN
ftr-401	174	48	,	,	PUNCT
ftr-401	174	49	art	art	NOUN
ftr-401	174	50	.	.	PUNCT
ftr-401	175	1	25	25	NUM
ftr-401	175	2	,	,	PUNCT
ftr-401	175	3	s.	s.	PROPN
ftr-401	175	4	treaty	treaty	PROPN
ftr-401	175	5	doc	doc	PROPN
ftr-401	175	6	.	.	PUNCT
ftr-401	176	1	no	no	INTJ
ftr-401	176	2	.	.	PUNCT
ftr-401	177	1	101	101	NUM
ftr-401	177	2	-	-	SYM
ftr-401	177	3	10	10	NUM
ftr-401	177	4	(	(	PUNCT
ftr-401	177	5	1990	1990	NUM
ftr-401	177	6	)	)	PUNCT
ftr-401	177	7	;	;	PUNCT
ftr-401	178	1	1708	1708	NUM
ftr-401	178	2	u.n.t.s	u.n.t.s	PROPN
ftr-401	178	3	.	.	PUNCT
ftr-401	179	1	3	3	NUM
ftr-401	179	2	.	.	NUM
ftr-401	179	3	18	18	NUM
ftr-401	179	4	.	.	PUNCT
ftr-401	180	1	oecd	oecd	PROPN
ftr-401	180	2	report	report	PROPN
ftr-401	180	3	,	,	PUNCT
ftr-401	180	4	supra	supra	PROPN
ftr-401	180	5	note	note	PROPN
ftr-401	180	6	6	6	NUM
ftr-401	180	7	,	,	PUNCT
ftr-401	180	8	§	§	PROPN
ftr-401	180	9	iii.d	iii.d	PROPN
ftr-401	180	10	.	.	PROPN
ftr-401	180	11	,	,	PUNCT
ftr-401	180	12	¶	¶	PROPN
ftr-401	180	13	134	134	NUM
ftr-401	180	14	.	.	PUNCT
ftr-401	181	1	19	19	NUM
ftr-401	181	2	.	.	PUNCT
ftr-401	181	3	eu	eu	PROPN
ftr-401	181	4	convention	convention	PROPN
ftr-401	181	5	,	,	PUNCT
ftr-401	181	6	supra	supra	PROPN
ftr-401	181	7	note	note	PROPN
ftr-401	181	8	15	15	NUM
ftr-401	181	9	,	,	PUNCT
ftr-401	181	10	art	art	NOUN
ftr-401	181	11	.	.	PUNCT
ftr-401	182	1	7	7	NUM
ftr-401	182	2	,	,	PUNCT
ftr-401	182	3	¶	¶	NOUN
ftr-401	182	4	1	1	NUM
ftr-401	182	5	.	.	PUNCT
ftr-401	182	6	require	require	VERB
ftr-401	182	7	an	an	DET
ftr-401	182	8	agreement	agreement	NOUN
ftr-401	182	9	by	by	ADP
ftr-401	182	10	both	both	CCONJ
ftr-401	182	11	the	the	DET
ftr-401	182	12	competent	competent	ADJ
ftr-401	182	13	authorities	authority	NOUN
ftr-401	182	14	and	and	CCONJ
ftr-401	182	15	the	the	DET
ftr-401	182	16	taxpayer	taxpayer	NOUN
ftr-401	182	17	to	to	PART
ftr-401	182	18	submit	submit	VERB
ftr-401	182	19	the	the	DET
ftr-401	182	20	particular	particular	ADJ
ftr-401	182	21	case	case	NOUN
ftr-401	182	22	in	in	ADP
ftr-401	182	23	question	question	NOUN
ftr-401	182	24	to	to	ADP
ftr-401	182	25	the	the	DET
ftr-401	182	26	independent	independent	ADJ
ftr-401	182	27	panel	panel	NOUN
ftr-401	182	28	.	.	PUNCT
ftr-401	183	1	17	17	NUM
ftr-401	183	2	one	one	NUM
ftr-401	183	3	of	of	ADP
ftr-401	183	4	the	the	DET
ftr-401	183	5	important	important	ADJ
ftr-401	183	6	aims	aim	NOUN
ftr-401	183	7	of	of	ADP
ftr-401	183	8	sdr	sdr	PROPN
ftr-401	183	9	is	be	AUX
ftr-401	183	10	to	to	PART
ftr-401	183	11	ensure	ensure	VERB
ftr-401	183	12	that	that	SCONJ
ftr-401	183	13	there	there	PRON
ftr-401	183	14	will	will	AUX
ftr-401	183	15	be	be	AUX
ftr-401	183	16	a	a	DET
ftr-401	183	17	final	final	ADJ
ftr-401	183	18	resolution	resolution	NOUN
ftr-401	183	19	of	of	ADP
ftr-401	183	20	the	the	DET
ftr-401	183	21	case	case	NOUN
ftr-401	183	22	which	which	PRON
ftr-401	183	23	has	have	AUX
ftr-401	183	24	entered	enter	VERB
ftr-401	183	25	the	the	DET
ftr-401	183	26	map	map	NOUN
ftr-401	183	27	process	process	NOUN
ftr-401	183	28	.	.	PUNCT
ftr-401	184	1	lack	lack	NOUN
ftr-401	184	2	of	of	ADP
ftr-401	184	3	assured	assure	VERB
ftr-401	184	4	finality	finality	NOUN
ftr-401	184	5	is	be	AUX
ftr-401	184	6	an	an	DET
ftr-401	184	7	important	important	ADJ
ftr-401	184	8	reason	reason	NOUN
ftr-401	184	9	for	for	SCONJ
ftr-401	184	10	taxpayers	taxpayer	NOUN
ftr-401	184	11	not	not	PART
ftr-401	184	12	to	to	PART
ftr-401	184	13	commit	commit	VERB
ftr-401	184	14	the	the	DET
ftr-401	184	15	time	time	NOUN
ftr-401	184	16	and	and	CCONJ
ftr-401	184	17	resources	resource	NOUN
ftr-401	184	18	necessary	necessary	ADJ
ftr-401	184	19	to	to	ADP
ftr-401	184	20	a	a	DET
ftr-401	184	21	successful	successful	ADJ
ftr-401	184	22	resolution	resolution	NOUN
ftr-401	184	23	of	of	ADP
ftr-401	184	24	a	a	DET
ftr-401	184	25	map	map	NOUN
ftr-401	184	26	.	.	PUNCT
ftr-401	185	1	this	this	DET
ftr-401	185	2	aim	aim	NOUN
ftr-401	185	3	can	can	AUX
ftr-401	185	4	be	be	AUX
ftr-401	185	5	best	well	ADV
ftr-401	185	6	realized	realize	VERB
ftr-401	185	7	by	by	ADP
ftr-401	185	8	a	a	DET
ftr-401	185	9	“	"	PUNCT
ftr-401	185	10	pre	pre	ADJ
ftr-401	185	11	-	-	ADJ
ftr-401	185	12	dispute	dispute	ADJ
ftr-401	185	13	”	"	PUNCT
ftr-401	185	14	or	or	CCONJ
ftr-401	185	15	mandatory	mandatory	ADJ
ftr-401	185	16	agreement	agreement	NOUN
ftr-401	185	17	to	to	PART
ftr-401	185	18	arbitrate	arbitrate	VERB
ftr-401	185	19	.	.	PUNCT
ftr-401	186	1	while	while	SCONJ
ftr-401	186	2	this	this	PRON
ftr-401	186	3	potentially	potentially	ADV
ftr-401	186	4	involves	involve	VERB
ftr-401	186	5	a	a	DET
ftr-401	186	6	greater	great	ADJ
ftr-401	186	7	delegation	delegation	NOUN
ftr-401	186	8	of	of	ADP
ftr-401	186	9	authority	authority	NOUN
ftr-401	186	10	to	to	ADP
ftr-401	186	11	the	the	DET
ftr-401	186	12	independent	independent	ADJ
ftr-401	186	13	panel	panel	NOUN
ftr-401	186	14	,	,	PUNCT
ftr-401	186	15	it	it	PRON
ftr-401	186	16	goes	go	VERB
ftr-401	186	17	further	far	ADV
ftr-401	186	18	in	in	ADP
ftr-401	186	19	meeting	meet	VERB
ftr-401	186	20	the	the	DET
ftr-401	186	21	objectives	objective	NOUN
ftr-401	186	22	of	of	ADP
ftr-401	186	23	the	the	DET
ftr-401	186	24	map	map	NOUN
ftr-401	186	25	by	by	ADP
ftr-401	186	26	helping	help	VERB
ftr-401	186	27	to	to	PART
ftr-401	186	28	ensure	ensure	VERB
ftr-401	186	29	that	that	SCONJ
ftr-401	186	30	the	the	DET
ftr-401	186	31	map	map	NOUN
ftr-401	186	32	process	process	NOUN
ftr-401	186	33	will	will	AUX
ftr-401	186	34	reach	reach	VERB
ftr-401	186	35	an	an	DET
ftr-401	186	36	appropriate	appropriate	ADJ
ftr-401	186	37	result	result	NOUN
ftr-401	186	38	and	and	CCONJ
ftr-401	186	39	on	on	ADP
ftr-401	186	40	balance	balance	NOUN
ftr-401	186	41	seems	seem	VERB
ftr-401	186	42	to	to	PART
ftr-401	186	43	be	be	AUX
ftr-401	186	44	the	the	DET
ftr-401	186	45	preferential	preferential	ADJ
ftr-401	186	46	approach	approach	NOUN
ftr-401	186	47	.	.	PUNCT
ftr-401	187	1	2	2	X
ftr-401	187	2	.	.	X
ftr-401	187	3	duty	duty	NOUN
ftr-401	187	4	to	to	PART
ftr-401	187	5	submit	submit	VERB
ftr-401	187	6	a	a	DET
ftr-401	187	7	weaker	weak	ADJ
ftr-401	187	8	form	form	NOUN
ftr-401	187	9	of	of	ADP
ftr-401	187	10	mandatory	mandatory	ADJ
ftr-401	187	11	arbitration	arbitration	NOUN
ftr-401	187	12	which	which	PRON
ftr-401	187	13	would	would	AUX
ftr-401	187	14	help	help	VERB
ftr-401	187	15	to	to	PART
ftr-401	187	16	resolve	resolve	VERB
ftr-401	187	17	an	an	DET
ftr-401	187	18	outstanding	outstanding	ADJ
ftr-401	187	19	question	question	NOUN
ftr-401	187	20	would	would	AUX
ftr-401	187	21	be	be	AUX
ftr-401	187	22	to	to	PART
ftr-401	187	23	require	require	VERB
ftr-401	187	24	that	that	SCONJ
ftr-401	187	25	the	the	DET
ftr-401	187	26	issue	issue	NOUN
ftr-401	187	27	to	to	PART
ftr-401	187	28	be	be	AUX
ftr-401	187	29	submitted	submit	VERB
ftr-401	187	30	to	to	ADP
ftr-401	187	31	sdr	sdr	PROPN
ftr-401	187	32	if	if	SCONJ
ftr-401	187	33	the	the	DET
ftr-401	187	34	case	case	NOUN
ftr-401	187	35	could	could	AUX
ftr-401	187	36	not	not	PART
ftr-401	187	37	be	be	AUX
ftr-401	187	38	resolved	resolve	VERB
ftr-401	187	39	by	by	ADP
ftr-401	187	40	normal	normal	ADJ
ftr-401	187	41	procedures	procedure	NOUN
ftr-401	187	42	.	.	PUNCT
ftr-401	188	1	that	that	PRON
ftr-401	188	2	is	is	ADV
ftr-401	188	3	,	,	PUNCT
ftr-401	188	4	the	the	DET
ftr-401	188	5	submission	submission	NOUN
ftr-401	188	6	of	of	ADP
ftr-401	188	7	the	the	DET
ftr-401	188	8	cases	case	NOUN
ftr-401	188	9	would	would	AUX
ftr-401	188	10	be	be	AUX
ftr-401	188	11	mandatory	mandatory	ADJ
ftr-401	188	12	,	,	PUNCT
ftr-401	188	13	which	which	PRON
ftr-401	188	14	goes	go	VERB
ftr-401	188	15	beyond	beyond	ADP
ftr-401	188	16	optional	optional	ADJ
ftr-401	188	17	arbitration	arbitration	NOUN
ftr-401	188	18	since	since	SCONJ
ftr-401	188	19	the	the	DET
ftr-401	188	20	country	country	NOUN
ftr-401	188	21	could	could	AUX
ftr-401	188	22	not	not	PART
ftr-401	188	23	walk	walk	VERB
ftr-401	188	24	away	away	ADV
ftr-401	188	25	from	from	ADP
ftr-401	188	26	the	the	DET
ftr-401	188	27	table	table	NOUN
ftr-401	188	28	,	,	PUNCT
ftr-401	188	29	but	but	CCONJ
ftr-401	188	30	still	still	ADV
ftr-401	188	31	would	would	AUX
ftr-401	188	32	not	not	PART
ftr-401	188	33	ensure	ensure	VERB
ftr-401	188	34	that	that	SCONJ
ftr-401	188	35	a	a	DET
ftr-401	188	36	binding	bind	VERB
ftr-401	188	37	result	result	NOUN
ftr-401	188	38	would	would	AUX
ftr-401	188	39	be	be	AUX
ftr-401	188	40	reached	reach	VERB
ftr-401	188	41	.	.	PUNCT
ftr-401	189	1	the	the	DET
ftr-401	189	2	duty	duty	NOUN
ftr-401	189	3	to	to	PART
ftr-401	189	4	submit	submit	VERB
ftr-401	189	5	to	to	ADP
ftr-401	189	6	some	some	DET
ftr-401	189	7	kind	kind	NOUN
ftr-401	189	8	of	of	ADP
ftr-401	189	9	sdr	sdr	NOUN
ftr-401	189	10	under	under	ADP
ftr-401	189	11	existing	exist	VERB
ftr-401	189	12	treaties	treaty	NOUN
ftr-401	189	13	might	might	AUX
ftr-401	189	14	be	be	AUX
ftr-401	189	15	derived	derive	VERB
ftr-401	189	16	from	from	ADP
ftr-401	189	17	the	the	DET
ftr-401	189	18	general	general	ADJ
ftr-401	189	19	international	international	ADJ
ftr-401	189	20	law	law	NOUN
ftr-401	189	21	requirement	requirement	NOUN
ftr-401	189	22	to	to	PART
ftr-401	189	23	interpret	interpret	VERB
ftr-401	189	24	and	and	CCONJ
ftr-401	189	25	apply	apply	VERB
ftr-401	189	26	the	the	DET
ftr-401	189	27	treaty	treaty	NOUN
ftr-401	189	28	in	in	ADP
ftr-401	189	29	good	good	ADJ
ftr-401	189	30	faith	faith	NOUN
ftr-401	189	31	,	,	PUNCT
ftr-401	189	32	and	and	CCONJ
ftr-401	189	33	might	might	AUX
ftr-401	189	34	be	be	AUX
ftr-401	189	35	found	find	VERB
ftr-401	189	36	to	to	PART
ftr-401	189	37	be	be	AUX
ftr-401	189	38	an	an	DET
ftr-401	189	39	obligation	obligation	NOUN
ftr-401	189	40	under	under	ADP
ftr-401	189	41	existing	exist	VERB
ftr-401	189	42	treaties	treaty	NOUN
ftr-401	189	43	.	.	PUNCT
ftr-401	190	1	while	while	SCONJ
ftr-401	190	2	the	the	DET
ftr-401	190	3	oecd	oecd	PROPN
ftr-401	190	4	report	report	NOUN
ftr-401	190	5	suggests	suggest	VERB
ftr-401	190	6	that	that	SCONJ
ftr-401	190	7	such	such	DET
ftr-401	190	8	an	an	DET
ftr-401	190	9	obligation	obligation	NOUN
ftr-401	190	10	might	might	AUX
ftr-401	190	11	be	be	AUX
ftr-401	190	12	derived	derive	VERB
ftr-401	190	13	from	from	ADP
ftr-401	190	14	existing	exist	VERB
ftr-401	190	15	law	law	NOUN
ftr-401	190	16	,	,	PUNCT
ftr-401	190	17	it	it	PRON
ftr-401	190	18	certainly	certainly	ADV
ftr-401	190	19	has	have	AUX
ftr-401	190	20	not	not	PART
ftr-401	190	21	been	be	AUX
ftr-401	190	22	country	country	NOUN
ftr-401	190	23	practice	practice	NOUN
ftr-401	190	24	,	,	PUNCT
ftr-401	191	1	an	an	DET
ftr-401	191	2	important18	important18	NOUN
ftr-401	191	3	determinant	determinant	ADJ
ftr-401	191	4	of	of	ADP
ftr-401	191	5	international	international	ADJ
ftr-401	191	6	law	law	NOUN
ftr-401	191	7	obligations	obligation	NOUN
ftr-401	191	8	and	and	CCONJ
ftr-401	191	9	reasonable	reasonable	ADJ
ftr-401	191	10	people	people	NOUN
ftr-401	191	11	can	can	AUX
ftr-401	191	12	differ	differ	VERB
ftr-401	191	13	on	on	ADP
ftr-401	191	14	this	this	DET
ftr-401	191	15	point	point	NOUN
ftr-401	191	16	.	.	PUNCT
ftr-401	192	1	3	3	X
ftr-401	192	2	.	.	X
ftr-401	192	3	triggering	trigger	VERB
ftr-401	192	4	event	event	NOUN
ftr-401	192	5	any	any	DET
ftr-401	192	6	kind	kind	NOUN
ftr-401	192	7	of	of	ADP
ftr-401	192	8	pre	pre	ADJ
ftr-401	192	9	-	-	ADJ
ftr-401	192	10	dispute	dispute	ADJ
ftr-401	192	11	agreement	agreement	NOUN
ftr-401	192	12	requires	require	VERB
ftr-401	192	13	some	some	DET
ftr-401	192	14	“	"	PUNCT
ftr-401	192	15	trigger	trigger	NOUN
ftr-401	192	16	”	"	PUNCT
ftr-401	192	17	to	to	PART
ftr-401	192	18	determine	determine	VERB
ftr-401	192	19	when	when	SCONJ
ftr-401	192	20	the	the	DET
ftr-401	192	21	case	case	NOUN
ftr-401	192	22	will	will	AUX
ftr-401	192	23	be	be	AUX
ftr-401	192	24	submitted	submit	VERB
ftr-401	192	25	to	to	ADP
ftr-401	192	26	the	the	DET
ftr-401	192	27	independent	independent	ADJ
ftr-401	192	28	panel	panel	NOUN
ftr-401	192	29	.	.	PUNCT
ftr-401	193	1	a	a	DET
ftr-401	193	2	time	time	NOUN
ftr-401	193	3	period	period	NOUN
ftr-401	193	4	is	be	AUX
ftr-401	193	5	sometimes	sometimes	ADV
ftr-401	193	6	used	use	VERB
ftr-401	193	7	.	.	PUNCT
ftr-401	194	1	the	the	DET
ftr-401	194	2	eu	eu	PROPN
ftr-401	194	3	arbitration	arbitration	PROPN
ftr-401	194	4	convention	convention	NOUN
ftr-401	194	5	requires	require	VERB
ftr-401	194	6	that	that	SCONJ
ftr-401	194	7	the	the	DET
ftr-401	194	8	case	case	NOUN
ftr-401	194	9	be	be	AUX
ftr-401	194	10	submitted	submit	VERB
ftr-401	194	11	to	to	ADP
ftr-401	194	12	the	the	DET
ftr-401	194	13	“	"	PUNCT
ftr-401	194	14	advisory	advisory	ADJ
ftr-401	194	15	commission	commission	NOUN
ftr-401	194	16	”	"	PUNCT
ftr-401	194	17	within	within	ADP
ftr-401	194	18	two	two	NUM
ftr-401	194	19	years	year	NOUN
ftr-401	194	20	of	of	ADP
ftr-401	194	21	“	"	PUNCT
ftr-401	194	22	the	the	DET
ftr-401	194	23	date	date	NOUN
ftr-401	194	24	on	on	ADP
ftr-401	194	25	which	which	PRON
ftr-401	194	26	the	the	DET
ftr-401	194	27	case	case	NOUN
ftr-401	194	28	was	be	AUX
ftr-401	194	29	first	first	ADV
ftr-401	194	30	submitted	submit	VERB
ftr-401	194	31	to	to	ADP
ftr-401	194	32	one	one	NUM
ftr-401	194	33	of	of	ADP
ftr-401	194	34	the	the	DET
ftr-401	194	35	competent	competent	ADJ
ftr-401	194	36	authorities	authority	NOUN
ftr-401	194	37	”	"	PUNCT
ftr-401	194	38	when	when	SCONJ
ftr-401	194	39	the	the	DET
ftr-401	194	40	competent	competent	ADJ
ftr-401	194	41	authorities	authority	NOUN
ftr-401	194	42	can	can	AUX
ftr-401	194	43	not	not	PART
ftr-401	194	44	resolve	resolve	VERB
ftr-401	194	45	the	the	DET
ftr-401	194	46	case	case	NOUN
ftr-401	194	47	in	in	ADP
ftr-401	194	48	that	that	DET
ftr-401	194	49	period	period	NOUN
ftr-401	194	50	to	to	PART
ftr-401	194	51	eliminate	eliminate	VERB
ftr-401	194	52	double	double	ADJ
ftr-401	194	53	taxation	taxation	NOUN
ftr-401	194	54	.	.	PUNCT
ftr-401	195	1	another	another	DET
ftr-401	195	2	approach	approach	NOUN
ftr-401	195	3	would	would	AUX
ftr-401	195	4	be	be	AUX
ftr-401	195	5	to	to	PART
ftr-401	195	6	have	have	VERB
ftr-401	195	7	the	the	DET
ftr-401	195	8	case	case	NOUN
ftr-401	195	9	submitted	submit	VERB
ftr-401	195	10	when	when	SCONJ
ftr-401	195	11	the	the	DET
ftr-401	195	12	competent19	competent19	ADJ
ftr-401	195	13	authorities	authority	NOUN
ftr-401	195	14	“	"	PUNCT
ftr-401	195	15	agreed	agree	VERB
ftr-401	195	16	to	to	PART
ftr-401	195	17	disagree	disagree	VERB
ftr-401	195	18	,	,	PUNCT
ftr-401	195	19	”	"	PUNCT
ftr-401	195	20	that	that	PRON
ftr-401	195	21	is	be	AUX
ftr-401	195	22	,	,	PUNCT
ftr-401	195	23	came	come	VERB
ftr-401	195	24	to	to	ADP
ftr-401	195	25	a	a	DET
ftr-401	195	26	good	good	ADJ
ftr-401	195	27	faith	faith	NOUN
ftr-401	195	28	conclusion	conclusion	NOUN
ftr-401	195	29	that	that	SCONJ
ftr-401	195	30	the	the	DET
ftr-401	195	31	case	case	NOUN
ftr-401	195	32	would	would	AUX
ftr-401	195	33	146	146	NUM
ftr-401	195	34	florida	florida	PROPN
ftr-401	195	35	tax	tax	NOUN
ftr-401	195	36	review	review	NOUN
ftr-401	196	1	[	[	X
ftr-401	196	2	vol.7:3	vol.7:3	NOUN
ftr-401	196	3	20	20	NUM
ftr-401	196	4	.	.	PUNCT
ftr-401	197	1	see	see	VERB
ftr-401	197	2	generally	generally	ADV
ftr-401	197	3	eu	eu	PROPN
ftr-401	197	4	convention	convention	PROPN
ftr-401	197	5	,	,	PUNCT
ftr-401	197	6	supra	supra	PROPN
ftr-401	197	7	note	note	PROPN
ftr-401	197	8	15	15	NUM
ftr-401	197	9	.	.	PUNCT
ftr-401	198	1	not	not	PART
ftr-401	198	2	be	be	AUX
ftr-401	198	3	resolved	resolve	VERB
ftr-401	198	4	without	without	ADP
ftr-401	198	5	recourse	recourse	NOUN
ftr-401	198	6	to	to	ADP
ftr-401	198	7	sdr	sdr	PROPN
ftr-401	198	8	.	.	PUNCT
ftr-401	199	1	here	here	ADV
ftr-401	199	2	it	it	PRON
ftr-401	199	3	would	would	AUX
ftr-401	199	4	seem	seem	VERB
ftr-401	199	5	preferable	preferable	ADJ
ftr-401	199	6	to	to	PART
ftr-401	199	7	use	use	VERB
ftr-401	199	8	a	a	DET
ftr-401	199	9	fixed	fix	VERB
ftr-401	199	10	time	time	NOUN
ftr-401	199	11	period	period	NOUN
ftr-401	199	12	,	,	PUNCT
ftr-401	199	13	though	though	SCONJ
ftr-401	199	14	with	with	ADP
ftr-401	199	15	the	the	DET
ftr-401	199	16	agreement	agreement	NOUN
ftr-401	199	17	of	of	ADP
ftr-401	199	18	all	all	PRON
ftr-401	199	19	of	of	ADP
ftr-401	199	20	the	the	DET
ftr-401	199	21	parties	party	NOUN
ftr-401	199	22	,	,	PUNCT
ftr-401	199	23	the	the	DET
ftr-401	199	24	period	period	NOUN
ftr-401	199	25	could	could	AUX
ftr-401	199	26	be	be	AUX
ftr-401	199	27	extended	extend	VERB
ftr-401	199	28	,	,	PUNCT
ftr-401	199	29	e.g.	e.g.	ADV
ftr-401	199	30	,	,	PUNCT
ftr-401	199	31	where	where	SCONJ
ftr-401	199	32	the	the	DET
ftr-401	199	33	case	case	NOUN
ftr-401	199	34	was	be	AUX
ftr-401	199	35	very	very	ADV
ftr-401	199	36	close	close	ADJ
ftr-401	199	37	to	to	ADP
ftr-401	199	38	resolution	resolution	NOUN
ftr-401	199	39	at	at	ADP
ftr-401	199	40	the	the	DET
ftr-401	199	41	end	end	NOUN
ftr-401	199	42	of	of	ADP
ftr-401	199	43	the	the	DET
ftr-401	199	44	time	time	NOUN
ftr-401	199	45	period	period	NOUN
ftr-401	199	46	.	.	PUNCT
ftr-401	200	1	c.	c.	NOUN
ftr-401	200	2	effect	effect	NOUN
ftr-401	200	3	of	of	ADP
ftr-401	200	4	the	the	DET
ftr-401	200	5	sdr	sdr	PROPN
ftr-401	200	6	decision	decision	NOUN
ftr-401	200	7	on	on	ADP
ftr-401	200	8	the	the	DET
ftr-401	200	9	map	map	NOUN
ftr-401	200	10	process	process	NOUN
ftr-401	200	11	assuming	assume	VERB
ftr-401	200	12	a	a	DET
ftr-401	200	13	decision	decision	NOUN
ftr-401	200	14	has	have	AUX
ftr-401	200	15	been	be	AUX
ftr-401	200	16	reached	reach	VERB
ftr-401	200	17	by	by	ADP
ftr-401	200	18	an	an	DET
ftr-401	200	19	independent	independent	ADJ
ftr-401	200	20	panel	panel	NOUN
ftr-401	200	21	,	,	PUNCT
ftr-401	200	22	what	what	PRON
ftr-401	200	23	are	be	AUX
ftr-401	200	24	the	the	DET
ftr-401	200	25	effects	effect	NOUN
ftr-401	200	26	of	of	ADP
ftr-401	200	27	that	that	DET
ftr-401	200	28	decision	decision	NOUN
ftr-401	200	29	?	?	PUNCT
ftr-401	201	1	here	here	ADV
ftr-401	201	2	there	there	PRON
ftr-401	201	3	are	be	VERB
ftr-401	201	4	a	a	DET
ftr-401	201	5	variety	variety	NOUN
ftr-401	201	6	of	of	ADP
ftr-401	201	7	options	option	NOUN
ftr-401	201	8	a	a	PRON
ftr-401	201	9	)	)	PUNCT
ftr-401	201	10	advisory	advisory	NOUN
ftr-401	201	11	only	only	ADV
ftr-401	201	12	,	,	PUNCT
ftr-401	201	13	competent	competent	ADJ
ftr-401	201	14	authorities	authority	NOUN
ftr-401	201	15	may	may	AUX
ftr-401	201	16	follow	follow	VERB
ftr-401	201	17	or	or	CCONJ
ftr-401	201	18	not	not	PART
ftr-401	201	19	.	.	PUNCT
ftr-401	202	1	this	this	PRON
ftr-401	202	2	is	be	AUX
ftr-401	202	3	the	the	DET
ftr-401	202	4	weakest	weak	ADJ
ftr-401	202	5	form	form	NOUN
ftr-401	202	6	but	but	CCONJ
ftr-401	202	7	at	at	ADP
ftr-401	202	8	least	least	ADJ
ftr-401	202	9	exposes	expose	VERB
ftr-401	202	10	an	an	DET
ftr-401	202	11	independent	independent	ADJ
ftr-401	202	12	opinion	opinion	NOUN
ftr-401	202	13	;	;	PUNCT
ftr-401	202	14	b	b	X
ftr-401	202	15	)	)	PUNCT
ftr-401	202	16	binding	bind	VERB
ftr-401	202	17	to	to	ADP
ftr-401	202	18	the	the	DET
ftr-401	202	19	extent	extent	NOUN
ftr-401	202	20	that	that	SCONJ
ftr-401	202	21	the	the	DET
ftr-401	202	22	competent	competent	ADJ
ftr-401	202	23	authorities	authority	NOUN
ftr-401	202	24	do	do	AUX
ftr-401	202	25	not	not	PART
ftr-401	202	26	agree	agree	VERB
ftr-401	202	27	to	to	ADP
ftr-401	202	28	an	an	DET
ftr-401	202	29	alternative	alternative	NOUN
ftr-401	202	30	which	which	PRON
ftr-401	202	31	relieves	relieve	VERB
ftr-401	202	32	double	double	ADJ
ftr-401	202	33	taxation	taxation	NOUN
ftr-401	202	34	or	or	CCONJ
ftr-401	202	35	otherwise	otherwise	ADV
ftr-401	202	36	resolves	resolve	VERB
ftr-401	202	37	the	the	DET
ftr-401	202	38	issue	issue	NOUN
ftr-401	202	39	.	.	PUNCT
ftr-401	203	1	this	this	PRON
ftr-401	203	2	is	be	AUX
ftr-401	203	3	the	the	DET
ftr-401	203	4	approach	approach	NOUN
ftr-401	203	5	taken	take	VERB
ftr-401	203	6	by	by	ADP
ftr-401	203	7	the	the	DET
ftr-401	203	8	eu	eu	PROPN
ftr-401	203	9	convention;20	convention;20	PROPN
ftr-401	203	10	c	c	PROPN
ftr-401	203	11	)	)	PUNCT
ftr-401	203	12	binding	bind	VERB
ftr-401	203	13	on	on	ADP
ftr-401	203	14	the	the	DET
ftr-401	203	15	competent	competent	ADJ
ftr-401	203	16	authorities	authority	NOUN
ftr-401	203	17	in	in	ADP
ftr-401	203	18	all	all	DET
ftr-401	203	19	events	event	NOUN
ftr-401	203	20	as	as	ADV
ftr-401	203	21	long	long	ADV
ftr-401	203	22	as	as	SCONJ
ftr-401	203	23	the	the	DET
ftr-401	203	24	tp	tp	NOUN
ftr-401	203	25	follows	follow	VERB
ftr-401	203	26	;	;	PUNCT
ftr-401	203	27	d	d	X
ftr-401	203	28	)	)	PUNCT
ftr-401	203	29	binding	bind	VERB
ftr-401	203	30	on	on	ADP
ftr-401	203	31	the	the	DET
ftr-401	203	32	competent	competent	ADJ
ftr-401	203	33	authorities	authority	NOUN
ftr-401	203	34	and	and	CCONJ
ftr-401	203	35	on	on	ADP
ftr-401	203	36	the	the	DET
ftr-401	203	37	taxpayer	taxpayer	NOUN
ftr-401	203	38	to	to	ADP
ftr-401	203	39	the	the	DET
ftr-401	203	40	exclusion	exclusion	NOUN
ftr-401	203	41	of	of	ADP
ftr-401	203	42	domestic	domestic	ADJ
ftr-401	203	43	judicial	judicial	ADJ
ftr-401	203	44	remedies	remedy	NOUN
ftr-401	203	45	.	.	PUNCT
ftr-401	204	1	this	this	DET
ftr-401	204	2	latter	latter	ADJ
ftr-401	204	3	possibility	possibility	NOUN
ftr-401	204	4	,	,	PUNCT
ftr-401	204	5	while	while	SCONJ
ftr-401	204	6	the	the	DET
ftr-401	204	7	most	most	ADV
ftr-401	204	8	desirable	desirable	ADJ
ftr-401	204	9	in	in	ADP
ftr-401	204	10	terms	term	NOUN
ftr-401	204	11	of	of	ADP
ftr-401	204	12	a	a	DET
ftr-401	204	13	final	final	ADJ
ftr-401	204	14	consistent	consistent	ADJ
ftr-401	204	15	resolution	resolution	NOUN
ftr-401	204	16	of	of	ADP
ftr-401	204	17	the	the	DET
ftr-401	204	18	issue	issue	NOUN
ftr-401	204	19	,	,	PUNCT
ftr-401	204	20	presents	present	VERB
ftr-401	204	21	one	one	NUM
ftr-401	204	22	of	of	ADP
ftr-401	204	23	the	the	DET
ftr-401	204	24	most	most	ADV
ftr-401	204	25	difficult	difficult	ADJ
ftr-401	204	26	issues	issue	NOUN
ftr-401	204	27	in	in	ADP
ftr-401	204	28	structuring	structure	VERB
ftr-401	204	29	sdr	sdr	PROPN
ftr-401	204	30	procedures	procedure	NOUN
ftr-401	204	31	.	.	PUNCT
ftr-401	205	1	what	what	PRON
ftr-401	205	2	is	be	AUX
ftr-401	205	3	the	the	DET
ftr-401	205	4	relation	relation	NOUN
ftr-401	205	5	between	between	ADP
ftr-401	205	6	those	those	DET
ftr-401	205	7	procedures	procedure	NOUN
ftr-401	205	8	and	and	CCONJ
ftr-401	205	9	domestic	domestic	ADJ
ftr-401	205	10	judicial	judicial	ADJ
ftr-401	205	11	proceedings	proceeding	NOUN
ftr-401	205	12	?	?	PUNCT
ftr-401	206	1	while	while	SCONJ
ftr-401	206	2	the	the	DET
ftr-401	206	3	existing	exist	VERB
ftr-401	206	4	map	map	NOUN
ftr-401	206	5	process	process	NOUN
ftr-401	206	6	varies	vary	VERB
ftr-401	206	7	from	from	ADP
ftr-401	206	8	country	country	NOUN
ftr-401	206	9	to	to	ADP
ftr-401	206	10	country	country	NOUN
ftr-401	206	11	,	,	PUNCT
ftr-401	206	12	the	the	DET
ftr-401	206	13	taxpayer	taxpayer	NOUN
ftr-401	206	14	at	at	ADP
ftr-401	206	15	the	the	DET
ftr-401	206	16	end	end	NOUN
ftr-401	206	17	of	of	ADP
ftr-401	206	18	the	the	DET
ftr-401	206	19	day	day	NOUN
ftr-401	206	20	generally	generally	ADV
ftr-401	206	21	has	have	AUX
ftr-401	206	22	recourse	recourse	NOUN
ftr-401	206	23	to	to	ADP
ftr-401	206	24	domestic	domestic	ADJ
ftr-401	206	25	judicial	judicial	ADJ
ftr-401	206	26	procedures	procedure	NOUN
ftr-401	206	27	if	if	SCONJ
ftr-401	206	28	he	he	PRON
ftr-401	206	29	does	do	AUX
ftr-401	206	30	not	not	PART
ftr-401	206	31	wish	wish	VERB
ftr-401	206	32	to	to	PART
ftr-401	206	33	follow	follow	VERB
ftr-401	206	34	the	the	DET
ftr-401	206	35	map	map	NOUN
ftr-401	206	36	agreement	agreement	NOUN
ftr-401	206	37	.	.	PUNCT
ftr-401	207	1	though	though	SCONJ
ftr-401	207	2	the	the	DET
ftr-401	207	3	map	map	NOUN
ftr-401	207	4	process	process	NOUN
ftr-401	207	5	may	may	AUX
ftr-401	207	6	require	require	VERB
ftr-401	207	7	that	that	SCONJ
ftr-401	207	8	the	the	DET
ftr-401	207	9	judicial	judicial	ADJ
ftr-401	207	10	procedures	procedure	NOUN
ftr-401	207	11	be	be	AUX
ftr-401	207	12	suspended	suspend	VERB
ftr-401	207	13	,	,	PUNCT
ftr-401	207	14	recourse	recourse	VERB
ftr-401	207	15	to	to	ADP
ftr-401	207	16	those	those	DET
ftr-401	207	17	procedures	procedure	NOUN
ftr-401	207	18	is	be	AUX
ftr-401	207	19	ultimately	ultimately	ADV
ftr-401	207	20	available	available	ADJ
ftr-401	207	21	.	.	PUNCT
ftr-401	208	1	on	on	ADP
ftr-401	208	2	the	the	DET
ftr-401	208	3	other	other	ADJ
ftr-401	208	4	hand	hand	NOUN
ftr-401	208	5	,	,	PUNCT
ftr-401	208	6	arbitration	arbitration	NOUN
ftr-401	208	7	(	(	PUNCT
ftr-401	208	8	“	"	PUNCT
ftr-401	208	9	alternative	alternative	ADJ
ftr-401	208	10	”	"	PUNCT
ftr-401	208	11	dispute	dispute	NOUN
ftr-401	208	12	resolution	resolution	NOUN
ftr-401	208	13	)	)	PUNCT
ftr-401	208	14	in	in	ADP
ftr-401	208	15	most	most	ADJ
ftr-401	208	16	other	other	ADJ
ftr-401	208	17	contexts	context	NOUN
ftr-401	208	18	intentionally	intentionally	ADV
ftr-401	208	19	removes	remove	VERB
ftr-401	208	20	the	the	DET
ftr-401	208	21	substantive	substantive	ADJ
ftr-401	208	22	matter	matter	NOUN
ftr-401	208	23	at	at	ADP
ftr-401	208	24	issue	issue	NOUN
ftr-401	208	25	from	from	ADP
ftr-401	208	26	the	the	DET
ftr-401	208	27	domestic	domestic	ADJ
ftr-401	208	28	judicial	judicial	ADJ
ftr-401	208	29	system	system	NOUN
ftr-401	208	30	(	(	PUNCT
ftr-401	208	31	though	though	SCONJ
ftr-401	208	32	there	there	PRON
ftr-401	208	33	may	may	AUX
ftr-401	208	34	be	be	AUX
ftr-401	208	35	a	a	DET
ftr-401	208	36	judicial	judicial	ADJ
ftr-401	208	37	review	review	NOUN
ftr-401	208	38	of	of	ADP
ftr-401	208	39	the	the	DET
ftr-401	208	40	procedural	procedural	ADJ
ftr-401	208	41	aspects	aspect	NOUN
ftr-401	208	42	of	of	ADP
ftr-401	208	43	the	the	DET
ftr-401	208	44	case	case	NOUN
ftr-401	208	45	)	)	PUNCT
ftr-401	208	46	.	.	PUNCT
ftr-401	209	1	in	in	ADP
ftr-401	209	2	the	the	DET
ftr-401	209	3	context	context	NOUN
ftr-401	209	4	of	of	ADP
ftr-401	209	5	sdr	sdr	PROPN
ftr-401	209	6	techniques	technique	NOUN
ftr-401	209	7	being	be	AUX
ftr-401	209	8	considered	consider	VERB
ftr-401	209	9	here	here	ADV
ftr-401	209	10	,	,	PUNCT
ftr-401	209	11	one	one	NUM
ftr-401	209	12	of	of	ADP
ftr-401	209	13	the	the	DET
ftr-401	209	14	important	important	ADJ
ftr-401	209	15	aims	aim	NOUN
ftr-401	209	16	is	be	AUX
ftr-401	209	17	to	to	PART
ftr-401	209	18	ensure	ensure	VERB
ftr-401	209	19	a	a	DET
ftr-401	209	20	single	single	ADJ
ftr-401	209	21	binding	binding	ADJ
ftr-401	209	22	and	and	CCONJ
ftr-401	209	23	consistent	consistent	ADJ
ftr-401	209	24	resolution	resolution	NOUN
ftr-401	209	25	of	of	ADP
ftr-401	209	26	the	the	DET
ftr-401	209	27	matter	matter	NOUN
ftr-401	209	28	at	at	ADP
ftr-401	209	29	issue	issue	NOUN
ftr-401	209	30	.	.	PUNCT
ftr-401	210	1	as	as	ADP
ftr-401	210	2	an	an	DET
ftr-401	210	3	overall	overall	ADJ
ftr-401	210	4	goal	goal	NOUN
ftr-401	210	5	,	,	PUNCT
ftr-401	210	6	it	it	PRON
ftr-401	210	7	would	would	AUX
ftr-401	210	8	clearly	clearly	ADV
ftr-401	210	9	seem	seem	VERB
ftr-401	210	10	desirable	desirable	ADJ
ftr-401	210	11	that	that	SCONJ
ftr-401	210	12	the	the	DET
ftr-401	210	13	panel	panel	NOUN
ftr-401	210	14	decision	decision	NOUN
ftr-401	210	15	would	would	AUX
ftr-401	210	16	be	be	AUX
ftr-401	210	17	final	final	ADJ
ftr-401	210	18	and	and	CCONJ
ftr-401	210	19	binding	binding	ADJ
ftr-401	210	20	.	.	PUNCT
ftr-401	211	1	while	while	SCONJ
ftr-401	211	2	the	the	DET
ftr-401	211	3	governments	government	NOUN
ftr-401	211	4	can	can	AUX
ftr-401	211	5	clearly	clearly	ADV
ftr-401	211	6	agree	agree	VERB
ftr-401	211	7	to	to	PART
ftr-401	211	8	be	be	AUX
ftr-401	211	9	bound	bind	VERB
ftr-401	211	10	by	by	ADP
ftr-401	211	11	the	the	DET
ftr-401	211	12	decisions	decision	NOUN
ftr-401	211	13	of	of	ADP
ftr-401	211	14	the	the	DET
ftr-401	211	15	panel	panel	NOUN
ftr-401	211	16	,	,	PUNCT
ftr-401	211	17	the	the	DET
ftr-401	211	18	question	question	NOUN
ftr-401	211	19	is	be	AUX
ftr-401	211	20	whether	whether	SCONJ
ftr-401	211	21	and	and	CCONJ
ftr-401	211	22	to	to	ADP
ftr-401	211	23	what	what	DET
ftr-401	211	24	extent	extent	NOUN
ftr-401	211	25	the	the	DET
ftr-401	211	26	taxpayer	taxpayer	NOUN
ftr-401	211	27	can	can	AUX
ftr-401	211	28	be	be	AUX
ftr-401	211	29	bound	bind	VERB
ftr-401	211	30	,	,	PUNCT
ftr-401	211	31	as	as	ADP
ftr-401	211	32	a	a	DET
ftr-401	211	33	condition	condition	NOUN
ftr-401	211	34	to	to	ADP
ftr-401	211	35	the	the	DET
ftr-401	211	36	availability	availability	NOUN
ftr-401	211	37	of	of	ADP
ftr-401	211	38	sdr	sdr	PROPN
ftr-401	211	39	,	,	PUNCT
ftr-401	211	40	to	to	PART
ftr-401	211	41	give	give	VERB
ftr-401	211	42	up	up	ADP
ftr-401	211	43	his	his	PRON
ftr-401	211	44	rights	right	NOUN
ftr-401	211	45	to	to	ADP
ftr-401	211	46	a	a	DET
ftr-401	211	47	judicial	judicial	ADJ
ftr-401	211	48	consideration	consideration	NOUN
ftr-401	211	49	of	of	ADP
ftr-401	211	50	the	the	DET
ftr-401	211	51	issues	issue	NOUN
ftr-401	211	52	of	of	ADP
ftr-401	211	53	the	the	DET
ftr-401	211	54	case	case	NOUN
ftr-401	211	55	.	.	PUNCT
ftr-401	212	1	here	here	ADV
ftr-401	212	2	practices	practice	NOUN
ftr-401	212	3	seem	seem	VERB
ftr-401	212	4	to	to	PART
ftr-401	212	5	vary	vary	VERB
ftr-401	212	6	from	from	ADP
ftr-401	212	7	country	country	NOUN
ftr-401	212	8	to	to	ADP
ftr-401	212	9	country	country	NOUN
ftr-401	212	10	.	.	PUNCT
ftr-401	213	1	for	for	ADP
ftr-401	213	2	some	some	DET
ftr-401	213	3	countries	country	NOUN
ftr-401	213	4	,	,	PUNCT
ftr-401	213	5	there	there	PRON
ftr-401	213	6	is	be	VERB
ftr-401	213	7	apparently	apparently	ADV
ftr-401	213	8	a	a	DET
ftr-401	213	9	question	question	NOUN
ftr-401	213	10	as	as	ADP
ftr-401	213	11	to	to	ADP
ftr-401	213	12	whether	whether	SCONJ
ftr-401	213	13	a	a	DET
ftr-401	213	14	taxpayer	taxpayer	NOUN
ftr-401	213	15	can	can	AUX
ftr-401	213	16	be	be	AUX
ftr-401	213	17	asked	ask	VERB
ftr-401	213	18	to	to	PART
ftr-401	213	19	give	give	VERB
ftr-401	213	20	up	up	ADP
ftr-401	213	21	judicial	judicial	ADJ
ftr-401	213	22	remedies	remedy	NOUN
ftr-401	213	23	,	,	PUNCT
ftr-401	213	24	and	and	CCONJ
ftr-401	213	25	,	,	PUNCT
ftr-401	213	26	2005	2005	NUM
ftr-401	213	27	]	]	PUNCT
ftr-401	213	28	improving	improve	VERB
ftr-401	213	29	the	the	DET
ftr-401	213	30	resolution	resolution	NOUN
ftr-401	213	31	of	of	ADP
ftr-401	213	32	international	international	ADJ
ftr-401	213	33	tax	tax	NOUN
ftr-401	213	34	disputes	dispute	NOUN
ftr-401	213	35	147	147	NUM
ftr-401	213	36	21	21	NUM
ftr-401	213	37	.	.	PUNCT
ftr-401	214	1	the	the	DET
ftr-401	214	2	world	world	PROPN
ftr-401	214	3	bank	bank	PROPN
ftr-401	214	4	group	group	NOUN
ftr-401	214	5	,	,	PUNCT
ftr-401	214	6	international	international	ADJ
ftr-401	214	7	centre	centre	NOUN
ftr-401	214	8	for	for	ADP
ftr-401	214	9	settlement	settlement	NOUN
ftr-401	214	10	of	of	ADP
ftr-401	214	11	investment	investment	NOUN
ftr-401	214	12	disputes	dispute	NOUN
ftr-401	214	13	,	,	PUNCT
ftr-401	214	14	icsid	icsid	PROPN
ftr-401	214	15	c	c	AUX
ftr-401	214	16	o	o	PROPN
ftr-401	214	17	n	n	CCONJ
ftr-401	214	18	v	v	X
ftr-401	214	19	e	e	PROPN
ftr-401	214	20	n	n	CCONJ
ftr-401	214	21	t	t	NOUN
ftr-401	215	1	i	i	PRON
ftr-401	215	2	o	o	VERB
ftr-401	215	3	n	n	INTJ
ftr-401	215	4	,	,	PUNCT
ftr-401	215	5	r	r	NOUN
ftr-401	215	6	e	e	NOUN
ftr-401	215	7	g	g	NOUN
ftr-401	215	8	u	u	PROPN
ftr-401	215	9	l	l	PROPN
ftr-401	215	10	a	a	NOUN
ftr-401	215	11	t	t	NOUN
ftr-401	216	1	i	i	PRON
ftr-401	216	2	o	o	VERB
ftr-401	217	1	n	n	X
ftr-401	217	2	s	s	VERB
ftr-401	217	3	a	a	DET
ftr-401	217	4	n	n	NOUN
ftr-401	218	1	d	d	NOUN
ftr-401	218	2	r	r	NOUN
ftr-401	218	3	u	u	NOUN
ftr-401	218	4	l	l	NOUN
ftr-401	218	5	e	e	NOUN
ftr-401	218	6	s	s	X
ftr-401	218	7	,	,	PUNCT
ftr-401	218	8	p	p	PROPN
ftr-401	218	9	t	t	PROPN
ftr-401	218	10	.	.	PUNCT
ftr-401	219	1	a	a	PRON
ftr-401	219	2	,	,	PUNCT
ftr-401	219	3	c	c	NOUN
ftr-401	219	4	h	h	NOUN
ftr-401	219	5	.	.	PUNCT
ftr-401	220	1	4	4	NUM
ftr-401	220	2	,	,	PUNCT
ftr-401	220	3	§	§	PROPN
ftr-401	220	4	§	§	PROPN
ftr-401	220	5	1	1	NUM
ftr-401	220	6	6	6	NUM
ftr-401	220	7	,	,	PUNCT
ftr-401	220	8	a	a	DET
ftr-401	220	9	t	t	NOUN
ftr-401	220	10	http://www.worldbank.org/icsid/basicdoc/parta-chap04.htm	http://www.worldbank.org/icsid/basicdoc/parta-chap04.htm	PROPN
ftr-401	221	1	(	(	PUNCT
ftr-401	221	2	last	last	ADJ
ftr-401	221	3	visited	visit	VERB
ftr-401	221	4	oct	oct	PROPN
ftr-401	221	5	.	.	PROPN
ftr-401	221	6	20	20	NUM
ftr-401	221	7	,	,	PUNCT
ftr-401	221	8	2005	2005	NUM
ftr-401	221	9	)	)	PUNCT
ftr-401	221	10	.	.	PUNCT
ftr-401	222	1	22	22	NUM
ftr-401	222	2	.	.	PUNCT
ftr-401	223	1	north	north	NOUN
ftr-401	223	2	american	american	PROPN
ftr-401	223	3	free	free	PROPN
ftr-401	223	4	trade	trade	NOUN
ftr-401	223	5	agreement	agreement	NOUN
ftr-401	223	6	9nafta	9nafta	NUM
ftr-401	223	7	)	)	PUNCT
ftr-401	223	8	,	,	PUNCT
ftr-401	223	9	review	review	VERB
ftr-401	223	10	anddispute	anddispute	NOUN
ftr-401	223	11	settlement	settlement	NOUN
ftr-401	223	12	in	in	ADP
ftr-401	223	13	antidumping	antidumpe	VERB
ftr-401	223	14	and	and	CCONJ
ftr-401	223	15	countervailing	countervail	VERB
ftr-401	223	16	duty	duty	NOUN
ftr-401	223	17	matters	matter	NOUN
ftr-401	223	18	,	,	PUNCT
ftr-401	223	19	extraordinary	extraordinary	ADJ
ftr-401	223	20	challenge	challenge	NOUN
ftr-401	223	21	procedure	procedure	NOUN
ftr-401	223	22	,	,	PUNCT
ftr-401	223	23	pt	pt	X
ftr-401	223	24	.	.	PROPN
ftr-401	223	25	7	7	NUM
ftr-401	223	26	,	,	PUNCT
ftr-401	223	27	ch	ch	NOUN
ftr-401	223	28	.	.	PROPN
ftr-401	223	29	19	19	NUM
ftr-401	223	30	,	,	PUNCT
ftr-401	223	31	annex	annex	VERB
ftr-401	223	32	1904.13	1904.13	NUM
ftr-401	223	33	,	,	PUNCT
ftr-401	223	34	at	at	ADP
ftr-401	223	35	http://www.nafta-secalena.org/defaultsite/index_e.aspx?detailid=173#an1904.13	http://www.nafta-secalena.org/defaultsite/index_e.aspx?detailid=173#an1904.13	PROPN
ftr-401	223	36	(	(	PUNCT
ftr-401	223	37	last	last	ADV
ftr-401	223	38	visited	visit	VERB
ftr-401	223	39	oct	oct	PROPN
ftr-401	223	40	.	.	PROPN
ftr-401	223	41	20	20	NUM
ftr-401	223	42	,	,	PUNCT
ftr-401	223	43	2005	2005	NUM
ftr-401	223	44	)	)	PUNCT
ftr-401	223	45	.	.	PUNCT
ftr-401	224	1	even	even	ADV
ftr-401	224	2	if	if	SCONJ
ftr-401	224	3	he	he	PRON
ftr-401	224	4	agrees	agree	VERB
ftr-401	224	5	to	to	PART
ftr-401	224	6	do	do	VERB
ftr-401	224	7	so	so	ADV
ftr-401	224	8	,	,	PUNCT
ftr-401	224	9	whether	whether	SCONJ
ftr-401	224	10	that	that	DET
ftr-401	224	11	agreement	agreement	NOUN
ftr-401	224	12	can	can	AUX
ftr-401	224	13	be	be	AUX
ftr-401	224	14	enforced	enforce	VERB
ftr-401	224	15	.	.	PUNCT
ftr-401	225	1	in	in	ADP
ftr-401	225	2	such	such	DET
ftr-401	225	3	a	a	DET
ftr-401	225	4	situation	situation	NOUN
ftr-401	225	5	,	,	PUNCT
ftr-401	225	6	the	the	DET
ftr-401	225	7	taxpayer	taxpayer	NOUN
ftr-401	225	8	can	can	AUX
ftr-401	225	9	in	in	ADP
ftr-401	225	10	effect	effect	NOUN
ftr-401	225	11	“	"	PUNCT
ftr-401	225	12	forum	forum	NOUN
ftr-401	225	13	shop	shop	NOUN
ftr-401	225	14	”	"	PUNCT
ftr-401	225	15	between	between	ADP
ftr-401	225	16	the	the	DET
ftr-401	225	17	panel	panel	NOUN
ftr-401	225	18	decision	decision	NOUN
ftr-401	225	19	and	and	CCONJ
ftr-401	225	20	a	a	DET
ftr-401	225	21	possibly	possibly	ADV
ftr-401	225	22	more	more	ADV
ftr-401	225	23	favorable	favorable	ADJ
ftr-401	225	24	judicial	judicial	ADJ
ftr-401	225	25	determination	determination	NOUN
ftr-401	225	26	.	.	PUNCT
ftr-401	226	1	despite	despite	SCONJ
ftr-401	226	2	the	the	DET
ftr-401	226	3	theoretical	theoretical	ADJ
ftr-401	226	4	problem	problem	NOUN
ftr-401	226	5	,	,	PUNCT
ftr-401	226	6	in	in	ADP
ftr-401	226	7	practice	practice	NOUN
ftr-401	226	8	there	there	PRON
ftr-401	226	9	should	should	AUX
ftr-401	226	10	be	be	AUX
ftr-401	226	11	very	very	ADV
ftr-401	226	12	few	few	ADJ
ftr-401	226	13	situations	situation	NOUN
ftr-401	226	14	in	in	ADP
ftr-401	226	15	which	which	PRON
ftr-401	226	16	this	this	DET
ftr-401	226	17	question	question	NOUN
ftr-401	226	18	would	would	AUX
ftr-401	226	19	come	come	VERB
ftr-401	226	20	up	up	ADP
ftr-401	226	21	.	.	PUNCT
ftr-401	227	1	the	the	DET
ftr-401	227	2	taxpayer	taxpayer	NOUN
ftr-401	227	3	has	have	AUX
ftr-401	227	4	been	be	AUX
ftr-401	227	5	offered	offer	VERB
ftr-401	227	6	a	a	DET
ftr-401	227	7	solution	solution	NOUN
ftr-401	227	8	in	in	ADP
ftr-401	227	9	which	which	PRON
ftr-401	227	10	double	double	ADJ
ftr-401	227	11	taxation	taxation	NOUN
ftr-401	227	12	is	be	AUX
ftr-401	227	13	avoided	avoid	VERB
ftr-401	227	14	,	,	PUNCT
ftr-401	227	15	which	which	PRON
ftr-401	227	16	was	be	AUX
ftr-401	227	17	his	his	PRON
ftr-401	227	18	initial	initial	ADJ
ftr-401	227	19	goal	goal	NOUN
ftr-401	227	20	.	.	PUNCT
ftr-401	228	1	it	it	PRON
ftr-401	228	2	would	would	AUX
ftr-401	228	3	clearly	clearly	ADV
ftr-401	228	4	be	be	AUX
ftr-401	228	5	appropriate	appropriate	ADJ
ftr-401	228	6	to	to	PART
ftr-401	228	7	provide	provide	VERB
ftr-401	228	8	that	that	SCONJ
ftr-401	228	9	if	if	SCONJ
ftr-401	228	10	the	the	DET
ftr-401	228	11	taxpayer	taxpayer	NOUN
ftr-401	228	12	did	do	AUX
ftr-401	228	13	in	in	ADP
ftr-401	228	14	fact	fact	NOUN
ftr-401	228	15	attempt	attempt	NOUN
ftr-401	228	16	to	to	PART
ftr-401	228	17	challenge	challenge	VERB
ftr-401	228	18	the	the	DET
ftr-401	228	19	panel	panel	NOUN
ftr-401	228	20	finding	find	VERB
ftr-401	228	21	in	in	ADP
ftr-401	228	22	domestic	domestic	ADJ
ftr-401	228	23	litigation	litigation	NOUN
ftr-401	228	24	,	,	PUNCT
ftr-401	228	25	the	the	DET
ftr-401	228	26	other	other	ADJ
ftr-401	228	27	country	country	NOUN
ftr-401	228	28	would	would	AUX
ftr-401	228	29	be	be	AUX
ftr-401	228	30	free	free	ADJ
ftr-401	228	31	to	to	PART
ftr-401	228	32	ignore	ignore	VERB
ftr-401	228	33	the	the	DET
ftr-401	228	34	arbitral	arbitral	ADJ
ftr-401	228	35	decision	decision	NOUN
ftr-401	228	36	in	in	ADP
ftr-401	228	37	determining	determine	VERB
ftr-401	228	38	its	its	PRON
ftr-401	228	39	assessment	assessment	NOUN
ftr-401	228	40	(	(	PUNCT
ftr-401	228	41	or	or	CCONJ
ftr-401	228	42	to	to	PART
ftr-401	228	43	go	go	VERB
ftr-401	228	44	back	back	ADV
ftr-401	228	45	to	to	ADP
ftr-401	228	46	its	its	PRON
ftr-401	228	47	original	original	ADJ
ftr-401	228	48	assessment	assessment	NOUN
ftr-401	228	49	)	)	PUNCT
ftr-401	228	50	.	.	PUNCT
ftr-401	229	1	in	in	ADP
ftr-401	229	2	addition	addition	NOUN
ftr-401	229	3	,	,	PUNCT
ftr-401	229	4	it	it	PRON
ftr-401	229	5	should	should	AUX
ftr-401	229	6	be	be	AUX
ftr-401	229	7	open	open	ADJ
ftr-401	229	8	to	to	ADP
ftr-401	229	9	the	the	DET
ftr-401	229	10	government	government	NOUN
ftr-401	229	11	to	to	PART
ftr-401	229	12	present	present	VERB
ftr-401	229	13	the	the	DET
ftr-401	229	14	arbitral	arbitral	ADJ
ftr-401	229	15	decision	decision	NOUN
ftr-401	229	16	to	to	ADP
ftr-401	229	17	the	the	DET
ftr-401	229	18	court	court	NOUN
ftr-401	229	19	,	,	PUNCT
ftr-401	229	20	so	so	SCONJ
ftr-401	229	21	that	that	SCONJ
ftr-401	229	22	the	the	DET
ftr-401	229	23	court	court	NOUN
ftr-401	229	24	is	be	AUX
ftr-401	229	25	on	on	ADP
ftr-401	229	26	notice	notice	NOUN
ftr-401	229	27	that	that	SCONJ
ftr-401	229	28	the	the	DET
ftr-401	229	29	decision	decision	NOUN
ftr-401	229	30	was	be	AUX
ftr-401	229	31	not	not	PART
ftr-401	229	32	simply	simply	ADV
ftr-401	229	33	one	one	NUM
ftr-401	229	34	made	make	VERB
ftr-401	229	35	by	by	ADP
ftr-401	229	36	the	the	DET
ftr-401	229	37	tax	tax	NOUN
ftr-401	229	38	administrators	administrator	NOUN
ftr-401	229	39	but	but	CCONJ
ftr-401	229	40	had	have	AUX
ftr-401	229	41	been	be	AUX
ftr-401	229	42	reached	reach	VERB
ftr-401	229	43	by	by	ADP
ftr-401	229	44	an	an	DET
ftr-401	229	45	expert	expert	NOUN
ftr-401	229	46	and	and	CCONJ
ftr-401	229	47	independent	independent	ADJ
ftr-401	229	48	panel	panel	NOUN
ftr-401	229	49	.	.	PUNCT
ftr-401	230	1	it	it	PRON
ftr-401	230	2	might	might	AUX
ftr-401	230	3	also	also	ADV
ftr-401	230	4	be	be	AUX
ftr-401	230	5	possible	possible	ADJ
ftr-401	230	6	tostipulate	tostipulate	ADJ
ftr-401	230	7	that	that	SCONJ
ftr-401	230	8	the	the	DET
ftr-401	230	9	taxpayer	taxpayer	NOUN
ftr-401	230	10	would	would	AUX
ftr-401	230	11	have	have	VERB
ftr-401	230	12	to	to	PART
ftr-401	230	13	bear	bear	VERB
ftr-401	230	14	the	the	DET
ftr-401	230	15	costs	cost	NOUN
ftr-401	230	16	of	of	ADP
ftr-401	230	17	the	the	DET
ftr-401	230	18	arbitration	arbitration	NOUN
ftr-401	230	19	procedure	procedure	NOUN
ftr-401	230	20	if	if	SCONJ
ftr-401	230	21	he	he	PRON
ftr-401	230	22	subsequently	subsequently	ADV
ftr-401	230	23	refused	refuse	VERB
ftr-401	230	24	to	to	PART
ftr-401	230	25	be	be	AUX
ftr-401	230	26	bound	bind	VERB
ftr-401	230	27	by	by	ADP
ftr-401	230	28	the	the	DET
ftr-401	230	29	procedure	procedure	NOUN
ftr-401	230	30	which	which	PRON
ftr-401	230	31	offered	offer	VERB
ftr-401	230	32	him	he	PRON
ftr-401	230	33	a	a	DET
ftr-401	230	34	solution	solution	NOUN
ftr-401	230	35	to	to	ADP
ftr-401	230	36	double	double	ADJ
ftr-401	230	37	taxation	taxation	NOUN
ftr-401	230	38	.	.	PUNCT
ftr-401	231	1	d.	d.	PROPN
ftr-401	231	2	review	review	PROPN
ftr-401	231	3	of	of	ADP
ftr-401	231	4	the	the	DET
ftr-401	231	5	arbitral	arbitral	ADJ
ftr-401	231	6	decision	decision	NOUN
ftr-401	231	7	assuming	assume	VERB
ftr-401	231	8	that	that	SCONJ
ftr-401	231	9	the	the	DET
ftr-401	231	10	panel	panel	NOUN
ftr-401	231	11	decision	decision	NOUN
ftr-401	231	12	can	can	AUX
ftr-401	231	13	not	not	PART
ftr-401	231	14	be	be	AUX
ftr-401	231	15	collaterally	collaterally	ADV
ftr-401	231	16	challenged	challenge	VERB
ftr-401	231	17	judicially	judicially	ADV
ftr-401	231	18	on	on	ADP
ftr-401	231	19	its	its	PRON
ftr-401	231	20	substance	substance	NOUN
ftr-401	231	21	,	,	PUNCT
ftr-401	231	22	a	a	DET
ftr-401	231	23	separate	separate	ADJ
ftr-401	231	24	question	question	NOUN
ftr-401	231	25	is	be	AUX
ftr-401	231	26	whether	whether	SCONJ
ftr-401	231	27	there	there	PRON
ftr-401	231	28	needs	need	VERB
ftr-401	231	29	to	to	PART
ftr-401	231	30	be	be	AUX
ftr-401	231	31	some	some	DET
ftr-401	231	32	sort	sort	NOUN
ftr-401	231	33	of	of	ADP
ftr-401	231	34	mechanism	mechanism	NOUN
ftr-401	231	35	to	to	PART
ftr-401	231	36	allow	allow	VERB
ftr-401	231	37	a	a	DET
ftr-401	231	38	challenge	challenge	NOUN
ftr-401	231	39	based	base	VERB
ftr-401	231	40	on	on	ADP
ftr-401	231	41	procedural	procedural	ADJ
ftr-401	231	42	grounds	ground	NOUN
ftr-401	231	43	.	.	PUNCT
ftr-401	232	1	one	one	NUM
ftr-401	232	2	possibility	possibility	NOUN
ftr-401	232	3	would	would	AUX
ftr-401	232	4	be	be	AUX
ftr-401	232	5	to	to	PART
ftr-401	232	6	allow	allow	VERB
ftr-401	232	7	the	the	DET
ftr-401	232	8	courts	court	NOUN
ftr-401	232	9	of	of	ADP
ftr-401	232	10	each	each	DET
ftr-401	232	11	country	country	NOUN
ftr-401	232	12	to	to	PART
ftr-401	232	13	review	review	VERB
ftr-401	232	14	the	the	DET
ftr-401	232	15	arbitral	arbitral	ADJ
ftr-401	232	16	decision	decision	NOUN
ftr-401	232	17	on	on	ADP
ftr-401	232	18	limited	limited	ADJ
ftr-401	232	19	procedural	procedural	ADJ
ftr-401	232	20	grounds	ground	NOUN
ftr-401	232	21	such	such	ADJ
ftr-401	232	22	as	as	ADP
ftr-401	232	23	bias	bias	NOUN
ftr-401	232	24	or	or	CCONJ
ftr-401	232	25	corruption	corruption	NOUN
ftr-401	232	26	,	,	PUNCT
ftr-401	232	27	exceeding	exceed	VERB
ftr-401	232	28	the	the	DET
ftr-401	232	29	delegated	delegate	VERB
ftr-401	232	30	authority	authority	NOUN
ftr-401	232	31	in	in	ADP
ftr-401	232	32	the	the	DET
ftr-401	232	33	decision	decision	NOUN
ftr-401	232	34	,	,	PUNCT
ftr-401	232	35	violation	violation	NOUN
ftr-401	232	36	of	of	ADP
ftr-401	232	37	the	the	DET
ftr-401	232	38	panel	panel	NOUN
ftr-401	232	39	’s	’s	PART
ftr-401	232	40	own	own	ADJ
ftr-401	232	41	procedural	procedural	ADJ
ftr-401	232	42	rules	rule	NOUN
ftr-401	232	43	,	,	PUNCT
ftr-401	232	44	etc	etc	X
ftr-401	232	45	.	.	X
ftr-401	233	1	this	this	DET
ftr-401	233	2	sort	sort	NOUN
ftr-401	233	3	of	of	ADP
ftr-401	233	4	stipulation	stipulation	NOUN
ftr-401	233	5	could	could	AUX
ftr-401	233	6	be	be	AUX
ftr-401	233	7	made	make	VERB
ftr-401	233	8	by	by	ADP
ftr-401	233	9	the	the	DET
ftr-401	233	10	parties	party	NOUN
ftr-401	233	11	in	in	ADP
ftr-401	233	12	the	the	DET
ftr-401	233	13	terms	term	NOUN
ftr-401	233	14	of	of	ADP
ftr-401	233	15	reference	reference	NOUN
ftr-401	233	16	when	when	SCONJ
ftr-401	233	17	the	the	DET
ftr-401	233	18	arbitral	arbitral	ADJ
ftr-401	233	19	procedure	procedure	NOUN
ftr-401	233	20	is	be	AUX
ftr-401	233	21	initially	initially	ADV
ftr-401	233	22	set	set	VERB
ftr-401	233	23	up	up	ADP
ftr-401	233	24	.	.	PUNCT
ftr-401	234	1	another	another	DET
ftr-401	234	2	approach	approach	NOUN
ftr-401	234	3	would	would	AUX
ftr-401	234	4	be	be	AUX
ftr-401	234	5	to	to	PART
ftr-401	234	6	provide	provide	VERB
ftr-401	234	7	for	for	ADP
ftr-401	234	8	a	a	DET
ftr-401	234	9	supra	supra	ADJ
ftr-401	234	10	-	-	PUNCT
ftr-401	234	11	national	national	ADJ
ftr-401	234	12	reviewing	reviewing	NOUN
ftr-401	234	13	body	body	NOUN
ftr-401	234	14	which	which	PRON
ftr-401	234	15	would	would	AUX
ftr-401	234	16	supplant	supplant	VERB
ftr-401	234	17	national	national	ADJ
ftr-401	234	18	courts	court	NOUN
ftr-401	234	19	as	as	ADV
ftr-401	234	20	far	far	ADV
ftr-401	234	21	as	as	SCONJ
ftr-401	234	22	procedural	procedural	ADJ
ftr-401	234	23	review	review	NOUN
ftr-401	234	24	was	be	AUX
ftr-401	234	25	concerned	concern	VERB
ftr-401	234	26	.	.	PUNCT
ftr-401	235	1	such	such	DET
ftr-401	235	2	a	a	DET
ftr-401	235	3	procedure	procedure	NOUN
ftr-401	235	4	is	be	AUX
ftr-401	235	5	provided	provide	VERB
ftr-401	235	6	for	for	ADP
ftr-401	235	7	in	in	ADP
ftr-401	235	8	the	the	DET
ftr-401	235	9	world	world	NOUN
ftr-401	235	10	bank	bank	PROPN
ftr-401	235	11	’s	’s	PART
ftr-401	235	12	international	international	ADJ
ftr-401	235	13	centre	centre	NOUN
ftr-401	235	14	for	for	ADP
ftr-401	235	15	the	the	DET
ftr-401	235	16	settlement	settlement	NOUN
ftr-401	235	17	of	of	ADP
ftr-401	235	18	investment	investment	NOUN
ftr-401	235	19	disputes	dispute	NOUN
ftr-401	235	20	(	(	PUNCT
ftr-401	235	21	icsid	icsid	ADJ
ftr-401	235	22	)	)	PUNCT
ftr-401	235	23	dispute	dispute	NOUN
ftr-401	235	24	settlement	settlement	NOUN
ftr-401	235	25	and	and	CCONJ
ftr-401	235	26	in	in	ADP
ftr-401	235	27	the	the	DET
ftr-401	235	28	north	north	NOUN
ftr-401	235	29	american	american	ADJ
ftr-401	235	30	free	free	ADJ
ftr-401	235	31	trade	trade	NOUN
ftr-401	235	32	agreement21	agreement21	NOUN
ftr-401	235	33	(	(	PUNCT
ftr-401	235	34	nafta	nafta	PROPN
ftr-401	235	35	)	)	PUNCT
ftr-401	235	36	.	.	PUNCT
ftr-401	236	1	in	in	ADP
ftr-401	236	2	the	the	DET
ftr-401	236	3	latter	latter	ADJ
ftr-401	236	4	procedure	procedure	NOUN
ftr-401	236	5	,	,	PUNCT
ftr-401	236	6	the	the	DET
ftr-401	236	7	bi	bi	ADJ
ftr-401	236	8	-	-	ADJ
ftr-401	236	9	national	national	ADJ
ftr-401	236	10	panel	panel	NOUN
ftr-401	236	11	decisions	decision	NOUN
ftr-401	236	12	concerning	concern	VERB
ftr-401	236	13	trade	trade	NOUN
ftr-401	236	14	disputes22	disputes22	NOUN
ftr-401	236	15	can	can	AUX
ftr-401	236	16	be	be	AUX
ftr-401	236	17	reviewed	review	VERB
ftr-401	236	18	by	by	ADP
ftr-401	236	19	an	an	DET
ftr-401	236	20	extraordinary	extraordinary	ADJ
ftr-401	236	21	challenge	challenge	NOUN
ftr-401	236	22	committee	committee	NOUN
ftr-401	236	23	for	for	ADP
ftr-401	236	24	limited	limited	ADJ
ftr-401	236	25	procedural	procedural	ADJ
ftr-401	236	26	defects	defect	NOUN
ftr-401	236	27	.	.	PUNCT
ftr-401	237	1	in	in	ADP
ftr-401	237	2	the	the	DET
ftr-401	237	3	context	context	NOUN
ftr-401	237	4	of	of	ADP
ftr-401	237	5	tax	tax	NOUN
ftr-401	237	6	arbitration	arbitration	NOUN
ftr-401	237	7	based	base	VERB
ftr-401	237	8	on	on	ADP
ftr-401	237	9	an	an	DET
ftr-401	237	10	oecd	oecd	PROPN
ftr-401	237	11	model	model	NOUN
ftr-401	237	12	,	,	PUNCT
ftr-401	237	13	it	it	PRON
ftr-401	237	14	would	would	AUX
ftr-401	237	15	be	be	AUX
ftr-401	237	16	possible	possible	ADJ
ftr-401	237	17	to	to	PART
ftr-401	237	18	have	have	VERB
ftr-401	237	19	a	a	DET
ftr-401	237	20	review	review	NOUN
ftr-401	237	21	148	148	NUM
ftr-401	237	22	florida	florida	PROPN
ftr-401	237	23	tax	tax	NOUN
ftr-401	237	24	review	review	NOUN
ftr-401	238	1	[	[	X
ftr-401	238	2	vol.7:3	vol.7:3	NOUN
ftr-401	238	3	23	23	NUM
ftr-401	238	4	.	.	PUNCT
ftr-401	239	1	joint	joint	ADJ
ftr-401	239	2	council	council	PROPN
ftr-401	239	3	of	of	ADP
ftr-401	239	4	europe	europe	PROPN
ftr-401	239	5	/	/	SYM
ftr-401	239	6	pecd	pecd	PROPN
ftr-401	239	7	convention	convention	NOUN
ftr-401	239	8	on	on	ADP
ftr-401	239	9	mutual	mutual	ADJ
ftr-401	239	10	administrative	administrative	ADJ
ftr-401	239	11	assistance	assistance	NOUN
ftr-401	239	12	in	in	ADP
ftr-401	239	13	tax	tax	NOUN
ftr-401	239	14	matters	matter	NOUN
ftr-401	239	15	,	,	PUNCT
ftr-401	239	16	art	art	NOUN
ftr-401	239	17	.	.	PUNCT
ftr-401	240	1	24	24	NUM
ftr-401	240	2	,	,	PUNCT
ftr-401	240	3	¶	¶	NOUN
ftr-401	240	4	3	3	NUM
ftr-401	240	5	,	,	PUNCT
ftr-401	240	6	at	at	ADP
ftr-401	240	7	http://www.oecd.org/dataoecd/11/29/2499078.pdf	http://www.oecd.org/dataoecd/11/29/2499078.pdf	NOUN
ftr-401	240	8	(	(	PUNCT
ftr-401	240	9	jan	jan	PROPN
ftr-401	240	10	.	.	PROPN
ftr-401	240	11	25	25	NUM
ftr-401	240	12	,	,	PUNCT
ftr-401	240	13	1998	1998	NUM
ftr-401	240	14	)	)	PUNCT
ftr-401	240	15	.	.	PUNCT
ftr-401	241	1	24	24	NUM
ftr-401	241	2	.	.	PUNCT
ftr-401	242	1	eu	eu	PROPN
ftr-401	242	2	convention	convention	PROPN
ftr-401	242	3	,	,	PUNCT
ftr-401	242	4	supra	supra	PROPN
ftr-401	242	5	note	note	PROPN
ftr-401	242	6	15	15	NUM
ftr-401	242	7	,	,	PUNCT
ftr-401	242	8	art	art	NOUN
ftr-401	242	9	9	9	NUM
ftr-401	242	10	.	.	X
ftr-401	242	11	25	25	NUM
ftr-401	242	12	.	.	PUNCT
ftr-401	243	1	vienna	vienna	PROPN
ftr-401	243	2	convention	convention	PROPN
ftr-401	243	3	on	on	ADP
ftr-401	243	4	the	the	DET
ftr-401	243	5	interpretation	interpretation	NOUN
ftr-401	243	6	of	of	ADP
ftr-401	243	7	treaties	treaty	NOUN
ftr-401	243	8	,	,	PUNCT
ftr-401	243	9	arts	art	NOUN
ftr-401	243	10	.	.	PUNCT
ftr-401	244	1	31	31	NUM
ftr-401	244	2	-	-	SYM
ftr-401	244	3	33	33	NUM
ftr-401	244	4	,	,	PUNCT
ftr-401	244	5	23	23	NUM
ftr-401	244	6	may	may	PROPN
ftr-401	244	7	1969	1969	NUM
ftr-401	244	8	,	,	PUNCT
ftr-401	244	9	1155	1155	NUM
ftr-401	244	10	u.n.t.s	u.n.t.s	PROPN
ftr-401	244	11	.	.	PROPN
ftr-401	245	1	331	331	NUM
ftr-401	245	2	,	,	PUNCT
ftr-401	245	3	8	8	NUM
ftr-401	245	4	ilm	ilm	NOUN
ftr-401	245	5	679	679	NUM
ftr-401	245	6	.	.	PUNCT
ftr-401	246	1	body	body	NOUN
ftr-401	246	2	appointed	appoint	VERB
ftr-401	246	3	by	by	ADP
ftr-401	246	4	the	the	DET
ftr-401	246	5	committee	committee	NOUN
ftr-401	246	6	on	on	ADP
ftr-401	246	7	fiscal	fiscal	ADJ
ftr-401	246	8	affairs	affair	NOUN
ftr-401	246	9	,	,	PUNCT
ftr-401	246	10	or	or	CCONJ
ftr-401	246	11	the	the	DET
ftr-401	246	12	matter	matter	NOUN
ftr-401	246	13	could	could	AUX
ftr-401	246	14	,	,	PUNCT
ftr-401	246	15	under	under	ADP
ftr-401	246	16	appropriate	appropriate	ADJ
ftr-401	246	17	procedures	procedure	NOUN
ftr-401	246	18	,	,	PUNCT
ftr-401	246	19	be	be	AUX
ftr-401	246	20	referred	refer	VERB
ftr-401	246	21	to	to	ADP
ftr-401	246	22	the	the	DET
ftr-401	246	23	co	co	ADJ
ftr-401	246	24	-	-	ADJ
ftr-401	246	25	ordinating	ordinating	ADJ
ftr-401	246	26	body	body	NOUN
ftr-401	246	27	envisaged	envisage	VERB
ftr-401	246	28	by	by	ADP
ftr-401	246	29	article	article	NOUN
ftr-401	246	30	24	24	NUM
ftr-401	246	31	of	of	ADP
ftr-401	246	32	the	the	DET
ftr-401	246	33	mutual	mutual	ADJ
ftr-401	246	34	administrative	administrative	ADJ
ftr-401	246	35	assistance	assistance	NOUN
ftr-401	246	36	convention	convention	NOUN
ftr-401	246	37	.	.	PUNCT
ftr-401	247	1	23	23	NUM
ftr-401	247	2	iv	iv	NOUN
ftr-401	247	3	.	.	PUNCT
ftr-401	248	1	other	other	ADJ
ftr-401	248	2	structural	structural	ADJ
ftr-401	248	3	issues	issue	NOUN
ftr-401	248	4	assuming	assume	VERB
ftr-401	248	5	then	then	ADV
ftr-401	248	6	that	that	SCONJ
ftr-401	248	7	it	it	PRON
ftr-401	248	8	is	be	AUX
ftr-401	248	9	possible	possible	ADJ
ftr-401	248	10	to	to	PART
ftr-401	248	11	develop	develop	VERB
ftr-401	248	12	the	the	DET
ftr-401	248	13	legal	legal	ADJ
ftr-401	248	14	basis	basis	NOUN
ftr-401	248	15	for	for	ADP
ftr-401	248	16	a	a	DET
ftr-401	248	17	mandatory	mandatory	ADJ
ftr-401	248	18	,	,	PUNCT
ftr-401	248	19	binding	bind	VERB
ftr-401	248	20	arbitration	arbitration	NOUN
ftr-401	248	21	procedure	procedure	NOUN
ftr-401	248	22	which	which	PRON
ftr-401	248	23	is	be	AUX
ftr-401	248	24	the	the	DET
ftr-401	248	25	exclusive	exclusive	ADJ
ftr-401	248	26	mechanism	mechanism	NOUN
ftr-401	248	27	for	for	ADP
ftr-401	248	28	the	the	DET
ftr-401	248	29	resolution	resolution	NOUN
ftr-401	248	30	of	of	ADP
ftr-401	248	31	international	international	ADJ
ftr-401	248	32	tax	tax	NOUN
ftr-401	248	33	disputes	dispute	NOUN
ftr-401	248	34	,	,	PUNCT
ftr-401	248	35	there	there	PRON
ftr-401	248	36	are	be	VERB
ftr-401	248	37	a	a	DET
ftr-401	248	38	number	number	NOUN
ftr-401	248	39	of	of	ADP
ftr-401	248	40	interesting	interesting	ADJ
ftr-401	248	41	and	and	CCONJ
ftr-401	248	42	important	important	ADJ
ftr-401	248	43	structural	structural	ADJ
ftr-401	248	44	issues	issue	NOUN
ftr-401	248	45	which	which	PRON
ftr-401	248	46	must	must	AUX
ftr-401	248	47	be	be	AUX
ftr-401	248	48	resolved	resolve	VERB
ftr-401	248	49	in	in	ADP
ftr-401	248	50	establishing	establish	VERB
ftr-401	248	51	such	such	DET
ftr-401	248	52	a	a	DET
ftr-401	248	53	procedure	procedure	NOUN
ftr-401	248	54	.	.	PUNCT
ftr-401	249	1	a.	a.	NOUN
ftr-401	249	2	selection	selection	NOUN
ftr-401	249	3	of	of	ADP
ftr-401	249	4	the	the	DET
ftr-401	249	5	arbitration	arbitration	NOUN
ftr-401	249	6	panel	panel	NOUN
ftr-401	249	7	first	first	ADV
ftr-401	249	8	,	,	PUNCT
ftr-401	249	9	and	and	CCONJ
ftr-401	249	10	in	in	ADP
ftr-401	249	11	some	some	DET
ftr-401	249	12	ways	way	NOUN
ftr-401	249	13	most	most	ADV
ftr-401	249	14	important	important	ADJ
ftr-401	249	15	,	,	PUNCT
ftr-401	249	16	is	be	AUX
ftr-401	249	17	the	the	DET
ftr-401	249	18	selection	selection	NOUN
ftr-401	249	19	of	of	ADP
ftr-401	249	20	the	the	DET
ftr-401	249	21	arbitrators	arbitrator	NOUN
ftr-401	249	22	.	.	PUNCT
ftr-401	250	1	presumably	presumably	ADV
ftr-401	250	2	they	they	PRON
ftr-401	250	3	would	would	AUX
ftr-401	250	4	initially	initially	ADV
ftr-401	250	5	be	be	AUX
ftr-401	250	6	selected	select	VERB
ftr-401	250	7	by	by	ADP
ftr-401	250	8	the	the	DET
ftr-401	250	9	competent	competent	ADJ
ftr-401	250	10	authorities	authority	NOUN
ftr-401	250	11	,	,	PUNCT
ftr-401	250	12	since	since	SCONJ
ftr-401	250	13	the	the	DET
ftr-401	250	14	process	process	NOUN
ftr-401	250	15	is	be	AUX
ftr-401	250	16	still	still	ADV
ftr-401	250	17	at	at	ADP
ftr-401	250	18	the	the	DET
ftr-401	250	19	end	end	NOUN
ftr-401	250	20	of	of	ADP
ftr-401	250	21	the	the	DET
ftr-401	250	22	day	day	NOUN
ftr-401	250	23	a	a	DET
ftr-401	250	24	government	government	NOUN
ftr-401	250	25	-	-	PUNCT
ftr-401	250	26	to	to	ADP
ftr-401	250	27	-	-	PUNCT
ftr-401	250	28	government	government	NOUN
ftr-401	250	29	process	process	NOUN
ftr-401	250	30	,	,	PUNCT
ftr-401	250	31	though	though	SCONJ
ftr-401	250	32	consultation	consultation	NOUN
ftr-401	250	33	with	with	ADP
ftr-401	250	34	the	the	DET
ftr-401	250	35	taxpayer	taxpayer	NOUN
ftr-401	250	36	would	would	AUX
ftr-401	250	37	be	be	AUX
ftr-401	250	38	desirable	desirable	ADJ
ftr-401	250	39	.	.	PUNCT
ftr-401	251	1	one	one	PRON
ftr-401	251	2	would	would	AUX
ftr-401	251	3	expect	expect	VERB
ftr-401	251	4	that	that	SCONJ
ftr-401	251	5	the	the	DET
ftr-401	251	6	competent	competent	ADJ
ftr-401	251	7	authorities	authority	NOUN
ftr-401	251	8	would	would	AUX
ftr-401	251	9	only	only	ADV
ftr-401	251	10	select	select	VERB
ftr-401	251	11	qualified	qualified	ADJ
ftr-401	251	12	and	and	CCONJ
ftr-401	251	13	appropriate	appropriate	ADJ
ftr-401	251	14	candidates	candidate	NOUN
ftr-401	251	15	,	,	PUNCT
ftr-401	251	16	but	but	CCONJ
ftr-401	251	17	one	one	NUM
ftr-401	251	18	way	way	NOUN
ftr-401	251	19	of	of	ADP
ftr-401	251	20	insuring	insuring	NOUN
ftr-401	251	21	that	that	DET
ftr-401	251	22	result	result	NOUN
ftr-401	251	23	might	might	AUX
ftr-401	251	24	be	be	AUX
ftr-401	251	25	to	to	PART
ftr-401	251	26	establish	establish	VERB
ftr-401	251	27	a	a	DET
ftr-401	251	28	panel	panel	NOUN
ftr-401	251	29	of	of	ADP
ftr-401	251	30	persons	person	NOUN
ftr-401	251	31	who	who	PRON
ftr-401	251	32	were	be	AUX
ftr-401	251	33	deemed	deem	VERB
ftr-401	251	34	to	to	PART
ftr-401	251	35	be	be	AUX
ftr-401	251	36	qualified	qualified	ADJ
ftr-401	251	37	in	in	ADP
ftr-401	251	38	advance	advance	NOUN
ftr-401	251	39	of	of	ADP
ftr-401	251	40	any	any	DET
ftr-401	251	41	particular	particular	ADJ
ftr-401	251	42	case	case	NOUN
ftr-401	251	43	.	.	PUNCT
ftr-401	252	1	this	this	PRON
ftr-401	252	2	is	be	AUX
ftr-401	252	3	the	the	DET
ftr-401	252	4	procedure	procedure	NOUN
ftr-401	252	5	used	use	VERB
ftr-401	252	6	in	in	ADP
ftr-401	252	7	the	the	DET
ftr-401	252	8	eu	eu	PROPN
ftr-401	252	9	convention	convention	PROPN
ftr-401	252	10	.	.	PUNCT
ftr-401	253	1	another	another	DET
ftr-401	253	2	issue	issue	NOUN
ftr-401	253	3	is	be	AUX
ftr-401	253	4	whether	whether	SCONJ
ftr-401	253	5	a	a	DET
ftr-401	253	6	representative	representative	NOUN
ftr-401	253	7	of	of	ADP
ftr-401	253	8	the24	the24	NOUN
ftr-401	253	9	competent	competent	ADJ
ftr-401	253	10	authority	authority	NOUN
ftr-401	253	11	itself	itself	PRON
ftr-401	253	12	should	should	AUX
ftr-401	253	13	be	be	AUX
ftr-401	253	14	on	on	ADP
ftr-401	253	15	the	the	DET
ftr-401	253	16	panel	panel	NOUN
ftr-401	253	17	or	or	CCONJ
ftr-401	253	18	not	not	PART
ftr-401	253	19	.	.	PUNCT
ftr-401	254	1	more	more	ADV
ftr-401	254	2	broadly	broadly	ADV
ftr-401	254	3	,	,	PUNCT
ftr-401	254	4	there	there	PRON
ftr-401	254	5	is	be	VERB
ftr-401	254	6	a	a	DET
ftr-401	254	7	question	question	NOUN
ftr-401	254	8	if	if	SCONJ
ftr-401	254	9	any	any	DET
ftr-401	254	10	governmental	governmental	ADJ
ftr-401	254	11	employees	employee	NOUN
ftr-401	254	12	should	should	AUX
ftr-401	254	13	be	be	AUX
ftr-401	254	14	on	on	ADP
ftr-401	254	15	the	the	DET
ftr-401	254	16	panel	panel	NOUN
ftr-401	254	17	.	.	PUNCT
ftr-401	255	1	in	in	ADP
ftr-401	255	2	order	order	NOUN
ftr-401	255	3	to	to	PART
ftr-401	255	4	make	make	VERB
ftr-401	255	5	sure	sure	ADJ
ftr-401	255	6	the	the	DET
ftr-401	255	7	process	process	NOUN
ftr-401	255	8	functions	function	NOUN
ftr-401	255	9	in	in	ADP
ftr-401	255	10	a	a	DET
ftr-401	255	11	timely	timely	ADJ
ftr-401	255	12	manner	manner	NOUN
ftr-401	255	13	,	,	PUNCT
ftr-401	255	14	there	there	PRON
ftr-401	255	15	also	also	ADV
ftr-401	255	16	must	must	AUX
ftr-401	255	17	also	also	ADV
ftr-401	255	18	be	be	AUX
ftr-401	255	19	a	a	DET
ftr-401	255	20	mechanism	mechanism	NOUN
ftr-401	255	21	to	to	PART
ftr-401	255	22	ensure	ensure	VERB
ftr-401	255	23	that	that	SCONJ
ftr-401	255	24	if	if	SCONJ
ftr-401	255	25	one	one	NUM
ftr-401	255	26	of	of	ADP
ftr-401	255	27	the	the	DET
ftr-401	255	28	parties	party	NOUN
ftr-401	255	29	does	do	AUX
ftr-401	255	30	not	not	PART
ftr-401	255	31	appoint	appoint	VERB
ftr-401	255	32	an	an	DET
ftr-401	255	33	arbitrator	arbitrator	NOUN
ftr-401	255	34	within	within	ADP
ftr-401	255	35	the	the	DET
ftr-401	255	36	time	time	NOUN
ftr-401	255	37	period	period	NOUN
ftr-401	255	38	,	,	PUNCT
ftr-401	255	39	one	one	PRON
ftr-401	255	40	will	will	AUX
ftr-401	255	41	be	be	AUX
ftr-401	255	42	appointed	appoint	VERB
ftr-401	255	43	by	by	ADP
ftr-401	255	44	an	an	DET
ftr-401	255	45	independent	independent	ADJ
ftr-401	255	46	appointing	appointing	NOUN
ftr-401	255	47	authority	authority	NOUN
ftr-401	255	48	.	.	PUNCT
ftr-401	256	1	the	the	DET
ftr-401	256	2	same	same	ADJ
ftr-401	256	3	applies	apply	VERB
ftr-401	256	4	to	to	ADP
ftr-401	256	5	the	the	DET
ftr-401	256	6	appointment	appointment	NOUN
ftr-401	256	7	of	of	ADP
ftr-401	256	8	a	a	DET
ftr-401	256	9	chairman	chairman	NOUN
ftr-401	256	10	if	if	SCONJ
ftr-401	256	11	the	the	DET
ftr-401	256	12	appointed	appoint	VERB
ftr-401	256	13	arbitrators	arbitrator	NOUN
ftr-401	256	14	can	can	AUX
ftr-401	256	15	not	not	PART
ftr-401	256	16	agree	agree	VERB
ftr-401	256	17	on	on	ADP
ftr-401	256	18	a	a	DET
ftr-401	256	19	chairman	chairman	NOUN
ftr-401	256	20	.	.	PUNCT
ftr-401	257	1	b.	b.	PROPN
ftr-401	257	2	arriving	arrive	VERB
ftr-401	257	3	at	at	ADP
ftr-401	257	4	the	the	DET
ftr-401	257	5	arbitration	arbitration	NOUN
ftr-401	257	6	decision	decision	NOUN
ftr-401	257	7	assuming	assume	VERB
ftr-401	257	8	the	the	DET
ftr-401	257	9	panel	panel	NOUN
ftr-401	257	10	has	have	AUX
ftr-401	257	11	been	be	AUX
ftr-401	257	12	established	establish	VERB
ftr-401	257	13	,	,	PUNCT
ftr-401	257	14	there	there	PRON
ftr-401	257	15	must	must	AUX
ftr-401	257	16	be	be	AUX
ftr-401	257	17	procedures	procedure	NOUN
ftr-401	257	18	for	for	ADP
ftr-401	257	19	determining	determine	VERB
ftr-401	257	20	how	how	SCONJ
ftr-401	257	21	it	it	PRON
ftr-401	257	22	reaches	reach	VERB
ftr-401	257	23	its	its	PRON
ftr-401	257	24	decision	decision	NOUN
ftr-401	257	25	.	.	PUNCT
ftr-401	258	1	the	the	DET
ftr-401	258	2	first	first	ADJ
ftr-401	258	3	question	question	NOUN
ftr-401	258	4	is	be	AUX
ftr-401	258	5	what	what	PRON
ftr-401	258	6	materials	material	NOUN
ftr-401	258	7	should	should	AUX
ftr-401	258	8	it	it	PRON
ftr-401	258	9	be	be	AUX
ftr-401	258	10	able	able	ADJ
ftr-401	258	11	to	to	PART
ftr-401	258	12	refer	refer	VERB
ftr-401	258	13	to	to	ADP
ftr-401	258	14	.	.	PUNCT
ftr-401	259	1	since	since	SCONJ
ftr-401	259	2	by	by	ADP
ftr-401	259	3	definition	definition	NOUN
ftr-401	259	4	,	,	PUNCT
ftr-401	259	5	we	we	PRON
ftr-401	259	6	are	be	AUX
ftr-401	259	7	dealing	deal	VERB
ftr-401	259	8	with	with	ADP
ftr-401	259	9	tax	tax	NOUN
ftr-401	259	10	treaty	treaty	NOUN
ftr-401	259	11	interpretation	interpretation	NOUN
ftr-401	259	12	,	,	PUNCT
ftr-401	259	13	presumably	presumably	ADV
ftr-401	259	14	any	any	DET
ftr-401	259	15	material	material	NOUN
ftr-401	259	16	which	which	PRON
ftr-401	259	17	would	would	AUX
ftr-401	259	18	be	be	AUX
ftr-401	259	19	appropriate	appropriate	ADJ
ftr-401	259	20	under	under	ADP
ftr-401	259	21	the	the	DET
ftr-401	259	22	vienna	vienna	PROPN
ftr-401	259	23	convention	convention	NOUN
ftr-401	259	24	on	on	ADP
ftr-401	259	25	the	the	DET
ftr-401	259	26	interpretation	interpretation	NOUN
ftr-401	259	27	of	of	ADP
ftr-401	259	28	treaties25	treaties25	NOUN
ftr-401	259	29	2005	2005	NUM
ftr-401	259	30	]	]	PUNCT
ftr-401	259	31	improving	improve	VERB
ftr-401	259	32	the	the	DET
ftr-401	259	33	resolution	resolution	NOUN
ftr-401	259	34	of	of	ADP
ftr-401	259	35	international	international	ADJ
ftr-401	259	36	tax	tax	NOUN
ftr-401	259	37	disputes	dispute	NOUN
ftr-401	259	38	149	149	NUM
ftr-401	259	39	26	26	NUM
ftr-401	259	40	.	.	PUNCT
ftr-401	260	1	author	author	NOUN
ftr-401	260	2	assertion	assertion	NOUN
ftr-401	260	3	.	.	PUNCT
ftr-401	261	1	27	27	NUM
ftr-401	261	2	.	.	PUNCT
ftr-401	262	1	see	see	VERB
ftr-401	262	2	eu	eu	PROPN
ftr-401	262	3	convention	convention	PROPN
ftr-401	262	4	,	,	PUNCT
ftr-401	262	5	supra	supra	PROPN
ftr-401	262	6	note	note	PROPN
ftr-401	262	7	15	15	NUM
ftr-401	262	8	,	,	PUNCT
ftr-401	262	9	arts	art	NOUN
ftr-401	262	10	.	.	PUNCT
ftr-401	263	1	1	1	NUM
ftr-401	263	2	-	-	SYM
ftr-401	263	3	3	3	NUM
ftr-401	263	4	(	(	PUNCT
ftr-401	263	5	defining	define	VERB
ftr-401	263	6	and	and	CCONJ
ftr-401	263	7	limiting	limit	VERB
ftr-401	263	8	the	the	DET
ftr-401	263	9	scope	scope	NOUN
ftr-401	263	10	of	of	ADP
ftr-401	263	11	the	the	DET
ftr-401	263	12	convention	convention	NOUN
ftr-401	263	13	.	.	PUNCT
ftr-401	264	1	would	would	AUX
ftr-401	264	2	be	be	AUX
ftr-401	264	3	appropriate	appropriate	ADJ
ftr-401	264	4	.	.	PUNCT
ftr-401	265	1	this	this	PRON
ftr-401	265	2	,	,	PUNCT
ftr-401	265	3	however	however	ADV
ftr-401	265	4	,	,	PUNCT
ftr-401	265	5	would	would	AUX
ftr-401	265	6	presumably	presumably	ADV
ftr-401	265	7	preclude	preclude	VERB
ftr-401	265	8	reference	reference	NOUN
ftr-401	265	9	to	to	ADP
ftr-401	265	10	unilateral	unilateral	ADJ
ftr-401	265	11	sources	source	NOUN
ftr-401	265	12	of	of	ADP
ftr-401	265	13	interpretation	interpretation	NOUN
ftr-401	265	14	like	like	ADP
ftr-401	265	15	the	the	DET
ftr-401	265	16	us	us	PROPN
ftr-401	265	17	treaty	treaty	NOUN
ftr-401	265	18	technical	technical	ADJ
ftr-401	265	19	explanations	explanation	NOUN
ftr-401	265	20	which	which	PRON
ftr-401	265	21	may	may	AUX
ftr-401	265	22	not	not	PART
ftr-401	265	23	be	be	AUX
ftr-401	265	24	appropriate	appropriate	ADJ
ftr-401	265	25	.	.	PUNCT
ftr-401	266	1	another	another	DET
ftr-401	266	2	issue	issue	NOUN
ftr-401	266	3	is	be	AUX
ftr-401	266	4	the	the	DET
ftr-401	266	5	form	form	NOUN
ftr-401	266	6	of	of	ADP
ftr-401	266	7	decision	decision	NOUN
ftr-401	266	8	of	of	ADP
ftr-401	266	9	the	the	DET
ftr-401	266	10	panel	panel	NOUN
ftr-401	266	11	.	.	PUNCT
ftr-401	267	1	one	one	NUM
ftr-401	267	2	option	option	NOUN
ftr-401	267	3	would	would	AUX
ftr-401	267	4	be	be	AUX
ftr-401	267	5	so	so	ADV
ftr-401	267	6	-	-	PUNCT
ftr-401	267	7	called	call	VERB
ftr-401	267	8	“	"	PUNCT
ftr-401	267	9	last	last	ADJ
ftr-401	267	10	best	good	ADJ
ftr-401	267	11	offer	offer	NOUN
ftr-401	267	12	”	"	PUNCT
ftr-401	267	13	or	or	CCONJ
ftr-401	267	14	“	"	PUNCT
ftr-401	267	15	baseball	baseball	NOUN
ftr-401	267	16	”	"	PUNCT
ftr-401	267	17	arbitration	arbitration	NOUN
ftr-401	267	18	.	.	PUNCT
ftr-401	268	1	under	under	ADP
ftr-401	268	2	this	this	DET
ftr-401	268	3	procedure	procedure	NOUN
ftr-401	268	4	,	,	PUNCT
ftr-401	268	5	each	each	DET
ftr-401	268	6	party	party	NOUN
ftr-401	268	7	submits	submit	VERB
ftr-401	268	8	to	to	ADP
ftr-401	268	9	the	the	DET
ftr-401	268	10	panel	panel	NOUN
ftr-401	268	11	the	the	DET
ftr-401	268	12	“	"	PUNCT
ftr-401	268	13	last	last	ADJ
ftr-401	268	14	best	good	ADJ
ftr-401	268	15	offer	offer	NOUN
ftr-401	268	16	”	"	PUNCT
ftr-401	268	17	which	which	PRON
ftr-401	268	18	it	it	PRON
ftr-401	268	19	would	would	AUX
ftr-401	268	20	have	have	AUX
ftr-401	268	21	been	be	AUX
ftr-401	268	22	willing	willing	ADJ
ftr-401	268	23	to	to	PART
ftr-401	268	24	accept	accept	VERB
ftr-401	268	25	and	and	CCONJ
ftr-401	268	26	the	the	DET
ftr-401	268	27	panel	panel	NOUN
ftr-401	268	28	simply	simply	ADV
ftr-401	268	29	selects	select	VERB
ftr-401	268	30	one	one	NUM
ftr-401	268	31	or	or	CCONJ
ftr-401	268	32	the	the	DET
ftr-401	268	33	other	other	ADJ
ftr-401	268	34	of	of	ADP
ftr-401	268	35	the	the	DET
ftr-401	268	36	offers	offer	NOUN
ftr-401	268	37	and	and	CCONJ
ftr-401	268	38	notifies	notifie	NOUN
ftr-401	268	39	the	the	DET
ftr-401	268	40	parties	party	NOUN
ftr-401	268	41	.	.	PUNCT
ftr-401	269	1	this	this	DET
ftr-401	269	2	procedure	procedure	NOUN
ftr-401	269	3	has	have	VERB
ftr-401	269	4	the	the	DET
ftr-401	269	5	advantage	advantage	NOUN
ftr-401	269	6	of	of	ADP
ftr-401	269	7	requiring	require	VERB
ftr-401	269	8	the	the	DET
ftr-401	269	9	parties	party	NOUN
ftr-401	269	10	realistically	realistically	ADV
ftr-401	269	11	to	to	PART
ftr-401	269	12	assess	assess	VERB
ftr-401	269	13	their	their	PRON
ftr-401	269	14	case	case	NOUN
ftr-401	269	15	and	and	CCONJ
ftr-401	269	16	provides	provide	VERB
ftr-401	269	17	for	for	ADP
ftr-401	269	18	a	a	DET
ftr-401	269	19	relatively	relatively	ADV
ftr-401	269	20	straightforward	straightforward	ADJ
ftr-401	269	21	result	result	NOUN
ftr-401	269	22	.	.	PUNCT
ftr-401	270	1	it	it	PRON
ftr-401	270	2	really	really	ADV
ftr-401	270	3	views	view	VERB
ftr-401	270	4	that	that	SCONJ
ftr-401	270	5	arbitral	arbitral	ADJ
ftr-401	270	6	procedure	procedure	NOUN
ftr-401	270	7	as	as	ADP
ftr-401	270	8	an	an	DET
ftr-401	270	9	extension	extension	NOUN
ftr-401	270	10	of	of	ADP
ftr-401	270	11	the	the	DET
ftr-401	270	12	administrative	administrative	ADJ
ftr-401	270	13	procedure	procedure	NOUN
ftr-401	270	14	and	and	CCONJ
ftr-401	270	15	the	the	DET
ftr-401	270	16	most	most	ADV
ftr-401	270	17	important	important	ADJ
ftr-401	270	18	thing	thing	NOUN
ftr-401	270	19	is	be	AUX
ftr-401	270	20	to	to	PART
ftr-401	270	21	get	get	VERB
ftr-401	270	22	an	an	DET
ftr-401	270	23	answer	answer	NOUN
ftr-401	270	24	to	to	ADP
ftr-401	270	25	the	the	DET
ftr-401	270	26	question	question	NOUN
ftr-401	270	27	and	and	CCONJ
ftr-401	270	28	not	not	PART
ftr-401	270	29	necessarily	necessarily	ADV
ftr-401	270	30	the	the	DET
ftr-401	270	31	“	"	PUNCT
ftr-401	270	32	right	right	ADJ
ftr-401	270	33	’	'	PUNCT
ftr-401	270	34	answer	answer	NOUN
ftr-401	270	35	.	.	PUNCT
ftr-401	271	1	this	this	DET
ftr-401	271	2	procedure	procedure	NOUN
ftr-401	271	3	would	would	AUX
ftr-401	271	4	work	work	VERB
ftr-401	271	5	well	well	ADV
ftr-401	271	6	with	with	ADP
ftr-401	271	7	some	some	DET
ftr-401	271	8	cases	case	NOUN
ftr-401	271	9	,	,	PUNCT
ftr-401	271	10	transfer	transfer	NOUN
ftr-401	271	11	pricing	pricing	NOUN
ftr-401	271	12	for	for	ADP
ftr-401	271	13	example	example	NOUN
ftr-401	271	14	,	,	PUNCT
ftr-401	271	15	where	where	SCONJ
ftr-401	271	16	there	there	PRON
ftr-401	271	17	really	really	ADV
ftr-401	271	18	is	be	AUX
ftr-401	271	19	no	no	DET
ftr-401	271	20	“	"	PUNCT
ftr-401	271	21	right	right	ADJ
ftr-401	271	22	”	"	PUNCT
ftr-401	271	23	answer	answer	NOUN
ftr-401	271	24	and	and	CCONJ
ftr-401	271	25	the	the	DET
ftr-401	271	26	most	most	ADV
ftr-401	271	27	important	important	ADJ
ftr-401	271	28	thing	thing	NOUN
ftr-401	271	29	is	be	AUX
ftr-401	271	30	“	"	PUNCT
ftr-401	271	31	an	an	DET
ftr-401	271	32	answer	answer	NOUN
ftr-401	271	33	”	"	PUNCT
ftr-401	271	34	but	but	CCONJ
ftr-401	271	35	it	it	PRON
ftr-401	271	36	would	would	AUX
ftr-401	271	37	not	not	PART
ftr-401	271	38	seem	seem	VERB
ftr-401	271	39	to	to	PART
ftr-401	271	40	make	make	VERB
ftr-401	271	41	much	much	ADJ
ftr-401	271	42	sense	sense	NOUN
ftr-401	271	43	in	in	ADP
ftr-401	271	44	more	more	ADV
ftr-401	271	45	complex	complex	ADJ
ftr-401	271	46	questions	question	NOUN
ftr-401	271	47	of	of	ADP
ftr-401	271	48	interpretation	interpretation	NOUN
ftr-401	271	49	.	.	PUNCT
ftr-401	272	1	another	another	PRON
ftr-401	272	2	more	more	ADJ
ftr-401	272	3	“	"	PUNCT
ftr-401	272	4	quasi	quasi	ADJ
ftr-401	272	5	-	-	ADJ
ftr-401	272	6	judicial	judicial	ADJ
ftr-401	272	7	”	"	PUNCT
ftr-401	272	8	approach	approach	NOUN
ftr-401	272	9	would	would	AUX
ftr-401	272	10	require	require	VERB
ftr-401	272	11	a	a	DET
ftr-401	272	12	written	write	VERB
ftr-401	272	13	opinion	opinion	NOUN
ftr-401	272	14	which	which	PRON
ftr-401	272	15	sets	set	VERB
ftr-401	272	16	forth	forth	ADP
ftr-401	272	17	the	the	DET
ftr-401	272	18	reasoning	reasoning	NOUN
ftr-401	272	19	of	of	ADP
ftr-401	272	20	the	the	DET
ftr-401	272	21	panel	panel	NOUN
ftr-401	272	22	.	.	PUNCT
ftr-401	273	1	if	if	SCONJ
ftr-401	273	2	the	the	DET
ftr-401	273	3	opinion	opinion	NOUN
ftr-401	273	4	was	be	AUX
ftr-401	273	5	published	publish	VERB
ftr-401	273	6	,	,	PUNCT
ftr-401	273	7	which	which	PRON
ftr-401	273	8	is	be	AUX
ftr-401	273	9	a	a	DET
ftr-401	273	10	separate	separate	ADJ
ftr-401	273	11	question	question	NOUN
ftr-401	273	12	,	,	PUNCT
ftr-401	273	13	this	this	PRON
ftr-401	273	14	would	would	AUX
ftr-401	273	15	allow	allow	VERB
ftr-401	273	16	the	the	DET
ftr-401	273	17	development	development	NOUN
ftr-401	273	18	of	of	ADP
ftr-401	273	19	a	a	DET
ftr-401	273	20	kind	kind	NOUN
ftr-401	273	21	of	of	ADP
ftr-401	273	22	“	"	PUNCT
ftr-401	273	23	common	common	ADJ
ftr-401	273	24	law	law	NOUN
ftr-401	273	25	”	"	PUNCT
ftr-401	273	26	of	of	ADP
ftr-401	273	27	treaty	treaty	NOUN
ftr-401	273	28	interpretation	interpretation	NOUN
ftr-401	273	29	which	which	PRON
ftr-401	273	30	might	might	AUX
ftr-401	273	31	help	help	VERB
ftr-401	273	32	to	to	PART
ftr-401	273	33	avoid	avoid	VERB
ftr-401	273	34	future	future	ADJ
ftr-401	273	35	disputes	dispute	NOUN
ftr-401	273	36	.	.	PUNCT
ftr-401	274	1	even	even	ADV
ftr-401	274	2	though	though	SCONJ
ftr-401	274	3	the	the	DET
ftr-401	274	4	opinion	opinion	NOUN
ftr-401	274	5	would	would	AUX
ftr-401	274	6	not	not	PART
ftr-401	274	7	be	be	AUX
ftr-401	274	8	binding	bind	VERB
ftr-401	274	9	on	on	ADP
ftr-401	274	10	future	future	ADJ
ftr-401	274	11	cases	case	NOUN
ftr-401	274	12	in	in	ADP
ftr-401	274	13	a	a	DET
ftr-401	274	14	common	common	ADJ
ftr-401	274	15	law	law	NOUN
ftr-401	274	16	stare	stare	VERB
ftr-401	274	17	decisis	decisis	NOUN
ftr-401	274	18	sense	sense	NOUN
ftr-401	274	19	,	,	PUNCT
ftr-401	274	20	it	it	PRON
ftr-401	274	21	could	could	AUX
ftr-401	274	22	certainly	certainly	ADV
ftr-401	274	23	have	have	VERB
ftr-401	274	24	some	some	DET
ftr-401	274	25	impact	impact	NOUN
ftr-401	274	26	on	on	ADP
ftr-401	274	27	future	future	ADJ
ftr-401	274	28	cases	case	NOUN
ftr-401	274	29	,	,	PUNCT
ftr-401	274	30	just	just	ADV
ftr-401	274	31	as	as	SCONJ
ftr-401	274	32	case	case	NOUN
ftr-401	274	33	law	law	NOUN
ftr-401	274	34	does	do	VERB
ftr-401	274	35	in	in	ADP
ftr-401	274	36	civil	civil	ADJ
ftr-401	274	37	law	law	NOUN
ftr-401	274	38	systems	system	NOUN
ftr-401	274	39	which	which	PRON
ftr-401	274	40	do	do	AUX
ftr-401	274	41	not	not	PART
ftr-401	274	42	have	have	VERB
ftr-401	274	43	a	a	DET
ftr-401	274	44	stare	stare	ADJ
ftr-401	274	45	decisis	decisis	NOUN
ftr-401	274	46	principle	principle	NOUN
ftr-401	274	47	.	.	PUNCT
ftr-401	275	1	c.	c.	NOUN
ftr-401	275	2	practical	practical	ADJ
ftr-401	275	3	questions	question	NOUN
ftr-401	275	4	of	of	ADP
ftr-401	275	5	implementation	implementation	NOUN
ftr-401	275	6	beyond	beyond	ADP
ftr-401	275	7	these	these	DET
ftr-401	275	8	structural	structural	ADJ
ftr-401	275	9	questions	question	NOUN
ftr-401	275	10	,	,	PUNCT
ftr-401	275	11	there	there	PRON
ftr-401	275	12	are	be	VERB
ftr-401	275	13	a	a	DET
ftr-401	275	14	number	number	NOUN
ftr-401	275	15	of	of	ADP
ftr-401	275	16	important	important	ADJ
ftr-401	275	17	practical	practical	ADJ
ftr-401	275	18	issues	issue	NOUN
ftr-401	275	19	which	which	PRON
ftr-401	275	20	must	must	AUX
ftr-401	275	21	be	be	AUX
ftr-401	275	22	resolved	resolve	VERB
ftr-401	275	23	.	.	PUNCT
ftr-401	276	1	who	who	PRON
ftr-401	276	2	pays	pay	VERB
ftr-401	276	3	the	the	DET
ftr-401	276	4	costs	cost	NOUN
ftr-401	276	5	,	,	PUNCT
ftr-401	276	6	what	what	DET
ftr-401	276	7	language	language	NOUN
ftr-401	276	8	,	,	PUNCT
ftr-401	276	9	translation	translation	NOUN
ftr-401	276	10	and	and	CCONJ
ftr-401	276	11	who	who	PRON
ftr-401	276	12	pays	pay	VERB
ftr-401	276	13	the	the	DET
ftr-401	276	14	translators	translator	NOUN
ftr-401	276	15	,	,	PUNCT
ftr-401	276	16	where	where	SCONJ
ftr-401	276	17	does	do	AUX
ftr-401	276	18	the	the	DET
ftr-401	276	19	panel	panel	NOUN
ftr-401	276	20	meet	meet	VERB
ftr-401	276	21	,	,	PUNCT
ftr-401	276	22	is	be	AUX
ftr-401	276	23	there	there	PRON
ftr-401	276	24	the	the	DET
ftr-401	276	25	need	need	NOUN
ftr-401	276	26	for	for	ADP
ftr-401	276	27	some	some	DET
ftr-401	276	28	kind	kind	NOUN
ftr-401	276	29	of	of	ADP
ftr-401	276	30	secretariat	secretariat	NOUN
ftr-401	276	31	?	?	PUNCT
ftr-401	277	1	all	all	PRON
ftr-401	277	2	of	of	ADP
ftr-401	277	3	these	these	DET
ftr-401	277	4	matters	matter	NOUN
ftr-401	277	5	are	be	AUX
ftr-401	277	6	important	important	ADJ
ftr-401	277	7	and	and	CCONJ
ftr-401	277	8	should	should	AUX
ftr-401	277	9	be	be	AUX
ftr-401	277	10	taken	take	VERB
ftr-401	277	11	into	into	ADP
ftr-401	277	12	account	account	NOUN
ftr-401	277	13	in	in	ADP
ftr-401	277	14	establishing	establish	VERB
ftr-401	277	15	an	an	DET
ftr-401	277	16	effective	effective	ADJ
ftr-401	277	17	arbitration	arbitration	NOUN
ftr-401	277	18	procedure.26	procedure.26	NOUN
ftr-401	277	19	v.	v.	ADP
ftr-401	277	20	other	other	ADJ
ftr-401	277	21	developments	development	NOUN
ftr-401	277	22	the	the	DET
ftr-401	277	23	prior	prior	ADJ
ftr-401	277	24	discussion	discussion	NOUN
ftr-401	277	25	has	have	AUX
ftr-401	277	26	focused	focus	VERB
ftr-401	277	27	primarily	primarily	ADV
ftr-401	277	28	on	on	ADP
ftr-401	277	29	the	the	DET
ftr-401	277	30	form	form	NOUN
ftr-401	277	31	which	which	DET
ftr-401	277	32	arbitration	arbitration	NOUN
ftr-401	277	33	could	could	AUX
ftr-401	277	34	take	take	VERB
ftr-401	277	35	in	in	ADP
ftr-401	277	36	the	the	DET
ftr-401	277	37	context	context	NOUN
ftr-401	277	38	of	of	ADP
ftr-401	277	39	the	the	DET
ftr-401	277	40	work	work	NOUN
ftr-401	277	41	of	of	ADP
ftr-401	277	42	the	the	DET
ftr-401	277	43	oecd	oecd	PROPN
ftr-401	277	44	but	but	CCONJ
ftr-401	277	45	there	there	PRON
ftr-401	277	46	are	be	VERB
ftr-401	277	47	other	other	ADJ
ftr-401	277	48	models	model	NOUN
ftr-401	277	49	available	available	ADJ
ftr-401	277	50	for	for	ADP
ftr-401	277	51	comparison	comparison	NOUN
ftr-401	277	52	.	.	PUNCT
ftr-401	278	1	in	in	ADP
ftr-401	278	2	the	the	DET
ftr-401	278	3	european	european	PROPN
ftr-401	278	4	union	union	PROPN
ftr-401	278	5	,	,	PUNCT
ftr-401	278	6	the	the	DET
ftr-401	278	7	eu	eu	PROPN
ftr-401	278	8	arbitration	arbitration	PROPN
ftr-401	278	9	convention	convention	NOUN
ftr-401	278	10	foresees	foresee	VERB
ftr-401	278	11	a	a	DET
ftr-401	278	12	very	very	ADV
ftr-401	278	13	special	special	ADJ
ftr-401	278	14	kind	kind	NOUN
ftr-401	278	15	of	of	ADP
ftr-401	278	16	arbitration	arbitration	NOUN
ftr-401	278	17	.	.	PUNCT
ftr-401	279	1	in	in	ADP
ftr-401	279	2	the	the	DET
ftr-401	279	3	first	first	ADJ
ftr-401	279	4	place	place	NOUN
ftr-401	279	5	,	,	PUNCT
ftr-401	279	6	the	the	DET
ftr-401	279	7	procedure	procedure	NOUN
ftr-401	279	8	is	be	AUX
ftr-401	279	9	limited	limit	VERB
ftr-401	279	10	in	in	ADP
ftr-401	279	11	scope	scope	NOUN
ftr-401	279	12	to	to	PART
ftr-401	279	13	transfer	transfer	VERB
ftr-401	279	14	pricing	pricing	NOUN
ftr-401	279	15	cases	case	NOUN
ftr-401	279	16	and27	and27	PROPN
ftr-401	279	17	150	150	NUM
ftr-401	279	18	florida	florida	PROPN
ftr-401	279	19	tax	tax	NOUN
ftr-401	279	20	review	review	NOUN
ftr-401	280	1	[	[	X
ftr-401	280	2	vol.7:3	vol.7:3	NOUN
ftr-401	280	3	28	28	NUM
ftr-401	280	4	.	.	PUNCT
ftr-401	281	1	see	see	VERB
ftr-401	281	2	international	international	ADJ
ftr-401	281	3	fiscal	fiscal	ADJ
ftr-401	281	4	association	association	NOUN
ftr-401	281	5	(	(	PUNCT
ftr-401	281	6	ifa	ifa	PROPN
ftr-401	281	7	)	)	PUNCT
ftr-401	281	8	arbitration	arbitration	NOUN
ftr-401	281	9	proposal	proposal	NOUN
ftr-401	281	10	,	,	PUNCT
ftr-401	281	11	arbitration	arbitration	NOUN
ftr-401	281	12	of	of	ADP
ftr-401	281	13	disputes	dispute	NOUN
ftr-401	281	14	arising	arise	VERB
ftr-401	281	15	under	under	ADP
ftr-401	281	16	income	income	NOUN
ftr-401	281	17	tax	tax	NOUN
ftr-401	281	18	treaties	treaty	NOUN
ftr-401	281	19	:	:	PUNCT
ftr-401	281	20	model	model	NOUN
ftr-401	281	21	treaty	treaty	NOUN
ftr-401	281	22	article	article	NOUN
ftr-401	281	23	and	and	CCONJ
ftr-401	281	24	memorandum	memorandum	NOUN
ftr-401	281	25	of	of	ADP
ftr-401	281	26	understanding	understanding	NOUN
ftr-401	281	27	,	,	PUNCT
ftr-401	281	28	in	in	ADP
ftr-401	281	29	oecd	oecd	PROPN
ftr-401	281	30	report	report	PROPN
ftr-401	281	31	,	,	PUNCT
ftr-401	281	32	supra	supra	PROPN
ftr-401	281	33	note	note	PROPN
ftr-401	281	34	6	6	NUM
ftr-401	281	35	,	,	PUNCT
ftr-401	281	36	annex	annex	VERB
ftr-401	281	37	4	4	NUM
ftr-401	281	38	.	.	NOUN
ftr-401	281	39	29	29	NUM
ftr-401	281	40	.	.	PUNCT
ftr-401	282	1	see	see	VERB
ftr-401	282	2	international	international	PROPN
ftr-401	282	3	chamber	chamber	PROPN
ftr-401	282	4	of	of	ADP
ftr-401	282	5	commerce	commerce	PROPN
ftr-401	282	6	(	(	PUNCT
ftr-401	282	7	icc	icc	PROPN
ftr-401	282	8	)	)	PUNCT
ftr-401	282	9	arbitration	arbitration	NOUN
ftr-401	282	10	proposal	proposal	NOUN
ftr-401	282	11	,	,	PUNCT
ftr-401	282	12	arbitration	arbitration	NOUN
ftr-401	282	13	in	in	ADP
ftr-401	282	14	international	international	ADJ
ftr-401	282	15	tax	tax	NOUN
ftr-401	282	16	matters	matter	NOUN
ftr-401	282	17	bilateral	bilateral	ADJ
ftr-401	282	18	convention	convention	NOUN
ftr-401	282	19	article	article	NOUN
ftr-401	282	20	,	,	PUNCT
ftr-401	282	21	in	in	ADP
ftr-401	282	22	oecd	oecd	PROPN
ftr-401	282	23	report	report	PROPN
ftr-401	282	24	,	,	PUNCT
ftr-401	282	25	supra	supra	PROPN
ftr-401	282	26	note	note	PROPN
ftr-401	282	27	6	6	NUM
ftr-401	282	28	,	,	PUNCT
ftr-401	282	29	annex	annex	VERB
ftr-401	282	30	5	5	NUM
ftr-401	282	31	[	[	X
ftr-401	282	32	hereinafter	hereinafter	NOUN
ftr-401	282	33	icc	icc	PROPN
ftr-401	282	34	study	study	PROPN
ftr-401	282	35	]	]	PUNCT
ftr-401	282	36	.	.	PUNCT
ftr-401	283	1	30	30	NUM
ftr-401	283	2	.	.	PUNCT
ftr-401	283	3	icc	icc	PROPN
ftr-401	283	4	study	study	PROPN
ftr-401	283	5	,	,	PUNCT
ftr-401	283	6	supra	supra	PROPN
ftr-401	283	7	note	note	PROPN
ftr-401	283	8	29	29	NUM
ftr-401	283	9	,	,	PUNCT
ftr-401	283	10	art	art	NOUN
ftr-401	283	11	.	.	PUNCT
ftr-401	284	1	25a	25a	NOUN
ftr-401	284	2	,	,	PUNCT
ftr-401	284	3	¶	¶	NOUN
ftr-401	284	4	1	1	NUM
ftr-401	284	5	.	.	PUNCT
ftr-401	284	6	cases	case	NOUN
ftr-401	284	7	of	of	ADP
ftr-401	284	8	attribution	attribution	NOUN
ftr-401	284	9	of	of	ADP
ftr-401	284	10	profits	profit	NOUN
ftr-401	284	11	to	to	ADP
ftr-401	284	12	a	a	DET
ftr-401	284	13	permanent	permanent	ADJ
ftr-401	284	14	establishment	establishment	NOUN
ftr-401	284	15	and	and	CCONJ
ftr-401	284	16	does	do	AUX
ftr-401	284	17	not	not	PART
ftr-401	284	18	cover	cover	VERB
ftr-401	284	19	interpretative	interpretative	ADJ
ftr-401	284	20	issues	issue	NOUN
ftr-401	284	21	generally	generally	ADV
ftr-401	284	22	.	.	PUNCT
ftr-401	285	1	in	in	ADP
ftr-401	285	2	addition	addition	NOUN
ftr-401	285	3	,	,	PUNCT
ftr-401	285	4	the	the	DET
ftr-401	285	5	competent	competent	ADJ
ftr-401	285	6	authorities	authority	NOUN
ftr-401	285	7	are	be	AUX
ftr-401	285	8	members	member	NOUN
ftr-401	285	9	of	of	ADP
ftr-401	285	10	the	the	DET
ftr-401	285	11	panel	panel	NOUN
ftr-401	285	12	and	and	CCONJ
ftr-401	285	13	are	be	AUX
ftr-401	285	14	joined	join	VERB
ftr-401	285	15	by	by	ADP
ftr-401	285	16	“	"	PUNCT
ftr-401	285	17	independent	independent	ADJ
ftr-401	285	18	persons	person	NOUN
ftr-401	285	19	of	of	ADP
ftr-401	285	20	standing	standing	NOUN
ftr-401	285	21	”	"	PUNCT
ftr-401	285	22	who	who	PRON
ftr-401	285	23	are	be	AUX
ftr-401	285	24	selected	select	VERB
ftr-401	285	25	from	from	ADP
ftr-401	285	26	a	a	DET
ftr-401	285	27	list	list	NOUN
ftr-401	285	28	submitted	submit	VERB
ftr-401	285	29	by	by	ADP
ftr-401	285	30	each	each	DET
ftr-401	285	31	government	government	NOUN
ftr-401	285	32	.	.	PUNCT
ftr-401	286	1	finally	finally	ADV
ftr-401	286	2	,	,	PUNCT
ftr-401	286	3	after	after	SCONJ
ftr-401	286	4	the	the	DET
ftr-401	286	5	arbitral	arbitral	ADJ
ftr-401	286	6	decision	decision	NOUN
ftr-401	286	7	has	have	AUX
ftr-401	286	8	been	be	AUX
ftr-401	286	9	reached	reach	VERB
ftr-401	286	10	,	,	PUNCT
ftr-401	286	11	the	the	DET
ftr-401	286	12	two	two	NUM
ftr-401	286	13	competent	competent	ADJ
ftr-401	286	14	authorities	authority	NOUN
ftr-401	286	15	have	have	VERB
ftr-401	286	16	the	the	DET
ftr-401	286	17	right	right	NOUN
ftr-401	286	18	to	to	PART
ftr-401	286	19	take	take	VERB
ftr-401	286	20	the	the	DET
ftr-401	286	21	case	case	NOUN
ftr-401	286	22	back	back	ADV
ftr-401	286	23	and	and	CCONJ
ftr-401	286	24	have	have	VERB
ftr-401	286	25	six	six	NUM
ftr-401	286	26	months	month	NOUN
ftr-401	286	27	to	to	PART
ftr-401	286	28	arrive	arrive	VERB
ftr-401	286	29	at	at	ADP
ftr-401	286	30	another	another	DET
ftr-401	286	31	result	result	NOUN
ftr-401	286	32	,	,	PUNCT
ftr-401	286	33	as	as	ADV
ftr-401	286	34	long	long	ADV
ftr-401	286	35	as	as	SCONJ
ftr-401	286	36	that	that	DET
ftr-401	286	37	result	result	NOUN
ftr-401	286	38	,	,	PUNCT
ftr-401	286	39	while	while	SCONJ
ftr-401	286	40	differing	differ	VERB
ftr-401	286	41	from	from	ADP
ftr-401	286	42	the	the	DET
ftr-401	286	43	result	result	NOUN
ftr-401	286	44	of	of	ADP
ftr-401	286	45	the	the	DET
ftr-401	286	46	arbitration	arbitration	NOUN
ftr-401	286	47	,	,	PUNCT
ftr-401	286	48	eliminates	eliminate	VERB
ftr-401	286	49	double	double	ADJ
ftr-401	286	50	taxation	taxation	NOUN
ftr-401	286	51	.	.	PUNCT
ftr-401	287	1	thus	thus	ADV
ftr-401	287	2	the	the	DET
ftr-401	287	3	process	process	NOUN
ftr-401	287	4	really	really	ADV
ftr-401	287	5	can	can	AUX
ftr-401	287	6	be	be	AUX
ftr-401	287	7	viewed	view	VERB
ftr-401	287	8	as	as	ADP
ftr-401	287	9	an	an	DET
ftr-401	287	10	extension	extension	NOUN
ftr-401	287	11	of	of	ADP
ftr-401	287	12	the	the	DET
ftr-401	287	13	administrative	administrative	ADJ
ftr-401	287	14	process	process	NOUN
ftr-401	287	15	,	,	PUNCT
ftr-401	287	16	rather	rather	ADV
ftr-401	287	17	than	than	ADP
ftr-401	287	18	the	the	DET
ftr-401	287	19	arbitration	arbitration	NOUN
ftr-401	287	20	in	in	ADP
ftr-401	287	21	the	the	DET
ftr-401	287	22	strict	strict	ADJ
ftr-401	287	23	sense	sense	NOUN
ftr-401	287	24	of	of	ADP
ftr-401	287	25	the	the	DET
ftr-401	287	26	term	term	NOUN
ftr-401	287	27	.	.	PUNCT
ftr-401	288	1	there	there	PRON
ftr-401	288	2	are	be	VERB
ftr-401	288	3	also	also	ADV
ftr-401	288	4	two	two	NUM
ftr-401	288	5	private	private	ADJ
ftr-401	288	6	sector	sector	NOUN
ftr-401	288	7	proposals	proposal	NOUN
ftr-401	288	8	,	,	PUNCT
ftr-401	288	9	one	one	NUM
ftr-401	288	10	sponsored	sponsor	VERB
ftr-401	288	11	by	by	ADP
ftr-401	288	12	international	international	ADJ
ftr-401	288	13	fiscal	fiscal	ADJ
ftr-401	288	14	association	association	NOUN
ftr-401	288	15	and	and	CCONJ
ftr-401	288	16	one	one	NUM
ftr-401	288	17	developed	develop	VERB
ftr-401	288	18	by	by	ADP
ftr-401	288	19	the	the	DET
ftr-401	288	20	international	international	PROPN
ftr-401	288	21	chamber	chamber	PROPN
ftr-401	288	22	of	of	ADP
ftr-401	288	23	commerce	commerce	PROPN
ftr-401	288	24	.	.	PUNCT
ftr-401	289	1	these	these	PRON
ftr-401	289	2	are	be	AUX
ftr-401	289	3	,	,	PUNCT
ftr-401	289	4	as28	as28	PROPN
ftr-401	289	5	29	29	NUM
ftr-401	289	6	one	one	PRON
ftr-401	289	7	would	would	AUX
ftr-401	289	8	expect	expect	VERB
ftr-401	289	9	,	,	PUNCT
ftr-401	289	10	more	more	ADJ
ftr-401	289	11	in	in	ADP
ftr-401	289	12	line	line	NOUN
ftr-401	289	13	with	with	ADP
ftr-401	289	14	“	"	PUNCT
ftr-401	289	15	traditional	traditional	ADJ
ftr-401	289	16	”	"	PUNCT
ftr-401	289	17	arbitration	arbitration	NOUN
ftr-401	289	18	structures	structure	NOUN
ftr-401	289	19	which	which	PRON
ftr-401	289	20	give	give	VERB
ftr-401	289	21	arbitration	arbitration	NOUN
ftr-401	289	22	a	a	DET
ftr-401	289	23	more	more	ADV
ftr-401	289	24	independent	independent	ADJ
ftr-401	289	25	role	role	NOUN
ftr-401	289	26	.	.	PUNCT
ftr-401	290	1	the	the	DET
ftr-401	290	2	icc	icc	NOUN
ftr-401	290	3	proposal	proposal	NOUN
ftr-401	290	4	goes	go	VERB
ftr-401	290	5	so	so	ADV
ftr-401	290	6	far	far	ADV
ftr-401	290	7	as	as	SCONJ
ftr-401	290	8	to	to	PART
ftr-401	290	9	say	say	VERB
ftr-401	290	10	the	the	DET
ftr-401	290	11	taxpayer	taxpayer	NOUN
ftr-401	290	12	can	can	AUX
ftr-401	290	13	have	have	VERB
ftr-401	290	14	the	the	DET
ftr-401	290	15	right	right	NOUN
ftr-401	290	16	to	to	PART
ftr-401	290	17	arbitration	arbitration	NOUN
ftr-401	290	18	even	even	ADV
ftr-401	290	19	if	if	SCONJ
ftr-401	290	20	the	the	DET
ftr-401	290	21	competent	competent	ADJ
ftr-401	290	22	authority	authority	NOUN
ftr-401	290	23	agreement	agreement	NOUN
ftr-401	290	24	avoids	avoid	VERB
ftr-401	290	25	double	double	ADJ
ftr-401	290	26	taxation	taxation	NOUN
ftr-401	290	27	if	if	SCONJ
ftr-401	290	28	the	the	DET
ftr-401	290	29	taxpayer	taxpayer	NOUN
ftr-401	290	30	nonetheless	nonetheless	ADV
ftr-401	290	31	believes	believe	VERB
ftr-401	290	32	that	that	SCONJ
ftr-401	290	33	there	there	PRON
ftr-401	290	34	is	be	VERB
ftr-401	290	35	taxation	taxation	NOUN
ftr-401	290	36	not	not	PART
ftr-401	290	37	in	in	ADP
ftr-401	290	38	accordance	accordance	NOUN
ftr-401	290	39	with	with	ADP
ftr-401	290	40	the	the	DET
ftr-401	290	41	treaty.30	treaty.30	PROPN
ftr-401	290	42	vi	vi	PROPN
ftr-401	290	43	.	.	PROPN
ftr-401	290	44	where	where	SCONJ
ftr-401	290	45	do	do	AUX
ftr-401	290	46	we	we	PRON
ftr-401	290	47	go	go	VERB
ftr-401	290	48	from	from	ADP
ftr-401	290	49	here	here	ADV
ftr-401	290	50	?	?	PUNCT
ftr-401	291	1	the	the	DET
ftr-401	291	2	discussion	discussion	NOUN
ftr-401	291	3	here	here	ADV
ftr-401	291	4	has	have	AUX
ftr-401	291	5	been	be	AUX
ftr-401	291	6	principally	principally	ADV
ftr-401	291	7	about	about	ADP
ftr-401	291	8	the	the	DET
ftr-401	291	9	oecd	oecd	PROPN
ftr-401	291	10	and	and	CCONJ
ftr-401	291	11	the	the	DET
ftr-401	291	12	eu	eu	PROPN
ftr-401	291	13	,	,	PUNCT
ftr-401	291	14	that	that	ADV
ftr-401	291	15	is	is	ADV
ftr-401	291	16	,	,	PUNCT
ftr-401	291	17	developed	developed	ADJ
ftr-401	291	18	countries	country	NOUN
ftr-401	291	19	,	,	PUNCT
ftr-401	291	20	but	but	CCONJ
ftr-401	291	21	these	these	DET
ftr-401	291	22	issues	issue	NOUN
ftr-401	291	23	are	be	AUX
ftr-401	291	24	equally	equally	ADV
ftr-401	291	25	important	important	ADJ
ftr-401	291	26	,	,	PUNCT
ftr-401	291	27	if	if	SCONJ
ftr-401	291	28	not	not	PART
ftr-401	291	29	more	more	ADV
ftr-401	291	30	important	important	ADJ
ftr-401	291	31	,	,	PUNCT
ftr-401	291	32	in	in	ADP
ftr-401	291	33	relations	relation	NOUN
ftr-401	291	34	with	with	ADP
ftr-401	291	35	developing	develop	VERB
ftr-401	291	36	countries	country	NOUN
ftr-401	291	37	,	,	PUNCT
ftr-401	291	38	especially	especially	ADV
ftr-401	291	39	those	those	PRON
ftr-401	291	40	which	which	PRON
ftr-401	291	41	have	have	VERB
ftr-401	291	42	a	a	DET
ftr-401	291	43	broad	broad	ADJ
ftr-401	291	44	concept	concept	NOUN
ftr-401	291	45	of	of	ADP
ftr-401	291	46	source	source	NOUN
ftr-401	291	47	taxation	taxation	NOUN
ftr-401	291	48	which	which	PRON
ftr-401	291	49	is	be	AUX
ftr-401	291	50	reflected	reflect	VERB
ftr-401	291	51	in	in	ADP
ftr-401	291	52	their	their	PRON
ftr-401	291	53	treaty	treaty	NOUN
ftr-401	291	54	positions	position	NOUN
ftr-401	291	55	.	.	PUNCT
ftr-401	292	1	it	it	PRON
ftr-401	292	2	is	be	AUX
ftr-401	292	3	against	against	ADP
ftr-401	292	4	this	this	DET
ftr-401	292	5	background	background	NOUN
ftr-401	292	6	that	that	SCONJ
ftr-401	292	7	the	the	DET
ftr-401	292	8	oecd	oecd	PROPN
ftr-401	292	9	is	be	AUX
ftr-401	292	10	trying	try	VERB
ftr-401	292	11	to	to	PART
ftr-401	292	12	develop	develop	VERB
ftr-401	292	13	a	a	DET
ftr-401	292	14	fair	fair	ADJ
ftr-401	292	15	and	and	CCONJ
ftr-401	292	16	effective	effective	ADJ
ftr-401	292	17	sdr	sdr	PROPN
ftr-401	292	18	process	process	NOUN
ftr-401	292	19	which	which	PRON
ftr-401	292	20	would	would	AUX
ftr-401	292	21	be	be	AUX
ftr-401	292	22	acceptable	acceptable	ADJ
ftr-401	292	23	to	to	ADP
ftr-401	292	24	both	both	DET
ftr-401	292	25	developed	develop	VERB
ftr-401	292	26	and	and	CCONJ
ftr-401	292	27	developing	develop	VERB
ftr-401	292	28	countries	country	NOUN
ftr-401	292	29	in	in	ADP
ftr-401	292	30	their	their	PRON
ftr-401	292	31	treaty	treaty	NOUN
ftr-401	292	32	practice	practice	NOUN
ftr-401	292	33	.	.	PUNCT
ftr-401	293	1	the	the	DET
ftr-401	293	2	oecd	oecd	PROPN
ftr-401	293	3	work	work	NOUN
ftr-401	293	4	is	be	AUX
ftr-401	293	5	going	go	VERB
ftr-401	293	6	forward	forward	ADV
ftr-401	293	7	after	after	ADP
ftr-401	293	8	the	the	DET
ftr-401	293	9	publication	publication	NOUN
ftr-401	293	10	of	of	ADP
ftr-401	293	11	the	the	DET
ftr-401	293	12	report	report	NOUN
ftr-401	293	13	last	last	ADJ
ftr-401	293	14	year	year	NOUN
ftr-401	293	15	and	and	CCONJ
ftr-401	293	16	it	it	PRON
ftr-401	293	17	is	be	AUX
ftr-401	293	18	anticipated	anticipate	VERB
ftr-401	293	19	that	that	SCONJ
ftr-401	293	20	early	early	ADV
ftr-401	293	21	in	in	ADP
ftr-401	293	22	2006	2006	NUM
ftr-401	293	23	a	a	DET
ftr-401	293	24	discussion	discussion	NOUN
ftr-401	293	25	draft	draft	NOUN
ftr-401	293	26	of	of	ADP
ftr-401	293	27	its	its	PRON
ftr-401	293	28	tentative	tentative	ADJ
ftr-401	293	29	proposals	proposal	NOUN
ftr-401	293	30	which	which	PRON
ftr-401	293	31	address	address	VERB
ftr-401	293	32	many	many	ADJ
ftr-401	293	33	of	of	ADP
ftr-401	293	34	these	these	DET
ftr-401	293	35	issues	issue	NOUN
ftr-401	293	36	will	will	AUX
ftr-401	293	37	be	be	AUX
ftr-401	293	38	made	make	VERB
ftr-401	293	39	public	public	ADJ
ftr-401	293	40	.	.	PUNCT
ftr-401	294	1	in	in	ADP
ftr-401	294	2	the	the	DET
ftr-401	294	3	more	more	ADV
ftr-401	294	4	distant	distant	ADJ
ftr-401	294	5	future	future	NOUN
ftr-401	294	6	there	there	PRON
ftr-401	294	7	may	may	AUX
ftr-401	294	8	be	be	AUX
ftr-401	294	9	the	the	DET
ftr-401	294	10	possibility	possibility	NOUN
ftr-401	294	11	of	of	ADP
ftr-401	294	12	a	a	DET
ftr-401	294	13	multilateral	multilateral	ADJ
ftr-401	294	14	arbitration	arbitration	NOUN
ftr-401	294	15	agreement	agreement	NOUN
ftr-401	294	16	which	which	PRON
ftr-401	294	17	would	would	AUX
ftr-401	294	18	deal	deal	VERB
ftr-401	294	19	as	as	ADV
ftr-401	294	20	well	well	ADV
ftr-401	294	21	with	with	ADP
ftr-401	294	22	the	the	DET
ftr-401	294	23	problems	problem	NOUN
ftr-401	294	24	of	of	ADP
ftr-401	294	25	“	"	PUNCT
ftr-401	294	26	triangular	triangular	NOUN
ftr-401	294	27	”	"	PUNCT
ftr-401	294	28	cases	case	NOUN
ftr-401	294	29	with	with	ADP
ftr-401	294	30	more	more	ADJ
ftr-401	294	31	than	than	ADP
ftr-401	294	32	two	two	NUM
ftr-401	294	33	countries	country	NOUN
ftr-401	294	34	and	and	CCONJ
ftr-401	294	35	the	the	DET
ftr-401	294	36	case	case	NOUN
ftr-401	294	37	of	of	ADP
ftr-401	294	38	relations	relation	NOUN
ftr-401	294	39	between	between	ADP
ftr-401	294	40	two	two	NUM
ftr-401	294	41	branches	branch	NOUN
ftr-401	294	42	where	where	SCONJ
ftr-401	294	43	there	there	PRON
ftr-401	294	44	is	be	VERB
ftr-401	294	45	no	no	DET
ftr-401	294	46	applicable	applicable	ADJ
ftr-401	294	47	bilateral	bilateral	ADJ
ftr-401	294	48	treaty	treaty	NOUN
ftr-401	294	49	.	.	PUNCT
ftr-401	295	1	the	the	DET
ftr-401	295	2	idea	idea	NOUN
ftr-401	295	3	of	of	ADP
ftr-401	295	4	some	some	DET
ftr-401	295	5	more	more	ADV
ftr-401	295	6	comprehensive	comprehensive	ADJ
ftr-401	295	7	dispute	dispute	NOUN
ftr-401	295	8	resolution	resolution	NOUN
ftr-401	295	9	process	process	NOUN
ftr-401	295	10	in	in	ADP
ftr-401	295	11	the	the	DET
ftr-401	295	12	international	international	ADJ
ftr-401	295	13	area	area	NOUN
ftr-401	295	14	has	have	AUX
ftr-401	295	15	been	be	AUX
ftr-401	295	16	around	around	ADV
ftr-401	295	17	for	for	ADP
ftr-401	295	18	a	a	DET
ftr-401	295	19	long	long	ADJ
ftr-401	295	20	time	time	NOUN
ftr-401	295	21	but	but	CCONJ
ftr-401	295	22	as	as	SCONJ
ftr-401	295	23	this	this	DET
ftr-401	295	24	review	review	NOUN
ftr-401	295	25	of	of	ADP
ftr-401	295	26	the	the	DET
ftr-401	295	27	developments	development	NOUN
ftr-401	295	28	hopefully	hopefully	ADV
ftr-401	295	29	shows	show	VERB
ftr-401	295	30	,	,	PUNCT
ftr-401	295	31	2005	2005	NUM
ftr-401	295	32	]	]	PUNCT
ftr-401	295	33	improving	improve	VERB
ftr-401	295	34	the	the	DET
ftr-401	295	35	resolution	resolution	NOUN
ftr-401	295	36	of	of	ADP
ftr-401	295	37	international	international	ADJ
ftr-401	295	38	tax	tax	NOUN
ftr-401	295	39	disputes	dispute	NOUN
ftr-401	295	40	151	151	NUM
ftr-401	295	41	it	it	PRON
ftr-401	295	42	may	may	AUX
ftr-401	295	43	in	in	ADP
ftr-401	295	44	fact	fact	NOUN
ftr-401	295	45	be	be	AUX
ftr-401	295	46	coming	come	VERB
ftr-401	295	47	close	close	ADJ
ftr-401	295	48	-	-	PUNCT
ftr-401	295	49	r	r	NOUN
ftr-401	295	50	to	to	ADP
ftr-401	295	51	being	be	AUX
ftr-401	295	52	a	a	DET
ftr-401	295	53	reality	reality	NOUN
ftr-401	295	54	.	.	PUNCT
ftr-401	296	1	page	page	NOUN
ftr-401	296	2	1	1	NUM
ftr-401	296	3	page	page	NOUN
ftr-401	296	4	2	2	NUM
ftr-401	296	5	page	page	NOUN
ftr-401	296	6	3	3	NUM
ftr-401	296	7	page	page	NOUN
ftr-401	296	8	4	4	NUM
ftr-401	296	9	page	page	NOUN
ftr-401	296	10	5	5	NUM
ftr-401	296	11	page	page	NOUN
ftr-401	296	12	6	6	NUM
ftr-401	296	13	page	page	NOUN
ftr-401	296	14	7	7	NUM
ftr-401	296	15	page	page	NOUN
ftr-401	296	16	8	8	NUM
ftr-401	296	17	page	page	NOUN
ftr-401	296	18	9	9	NUM
ftr-401	296	19	page	page	NOUN
ftr-401	296	20	10	10	NUM
ftr-401	296	21	page	page	NOUN
ftr-401	296	22	11	11	NUM
ftr-401	296	23	page	page	NOUN
ftr-401	296	24	12	12	NUM
ftr-401	296	25	page	page	NOUN
ftr-401	296	26	13	13	NUM
ftr-401	296	27	page	page	NOUN
ftr-401	296	28	14	14	NUM
ftr-401	296	29	page	page	NOUN
ftr-401	296	30	15	15	NUM