id	sid	tid	token	lemma	pos
ftr-411	1	1	florida	florida	PROPN
ftr-411	1	2	tax	tax	NOUN
ftr-411	1	3	review	review	NOUN
ftr-411	1	4	volume	volume	NOUN
ftr-411	1	5	7	7	NUM
ftr-411	1	6	2006	2006	NUM
ftr-411	1	7	number	number	NOUN
ftr-411	1	8	9	9	NUM
ftr-411	1	9	comments	comment	NOUN
ftr-411	1	10	on	on	ADP
ftr-411	1	11	the	the	DET
ftr-411	1	12	oecd	oecd	PROPN
ftr-411	1	13	proposal	proposal	NOUN
ftr-411	1	14	for	for	ADP
ftr-411	1	15	secret	secret	ADJ
ftr-411	1	16	and	and	CCONJ
ftr-411	1	17	mandatory	mandatory	ADJ
ftr-411	1	18	arbitration	arbitration	NOUN
ftr-411	1	19	of	of	ADP
ftr-411	1	20	international	international	ADJ
ftr-411	1	21	tax	tax	NOUN
ftr-411	1	22	disputes	dispute	NOUN
ftr-411	1	23	by	by	ADP
ftr-411	1	24	michael	michael	PROPN
ftr-411	1	25	j.	j.	PROPN
ftr-411	1	26	mclntyre	mclntyre	PROPN
ftr-411	1	27	*	*	PROPN
ftr-411	1	28	i.	i.	PROPN
ftr-411	1	29	introduction	introduction	NOUN
ftr-411	1	30	..........................................	..........................................	PUNCT
ftr-411	2	1	622	622	NUM
ftr-411	2	2	ii	ii	NOUN
ftr-411	2	3	.	.	PUNCT
ftr-411	3	1	evaluating	evaluate	VERB
ftr-411	3	2	the	the	DET
ftr-411	3	3	need	need	NOUN
ftr-411	3	4	for	for	ADP
ftr-411	3	5	mandatory	mandatory	ADJ
ftr-411	3	6	arbitration	arbitration	NOUN
ftr-411	3	7	.......	.......	PUNCT
ftr-411	3	8	624	624	NUM
ftr-411	3	9	a.	a.	NOUN
ftr-411	3	10	potential	potential	ADJ
ftr-411	3	11	costs	cost	NOUN
ftr-411	3	12	and	and	CCONJ
ftr-411	3	13	benefits	benefit	NOUN
ftr-411	3	14	of	of	ADP
ftr-411	3	15	mandatory	mandatory	ADJ
ftr-411	3	16	arbitration	arbitration	NOUN
ftr-411	3	17	....	....	PUNCT
ftr-411	3	18	624	624	NUM
ftr-411	3	19	b.	b.	NOUN
ftr-411	3	20	unsettled	unsettle	VERB
ftr-411	3	21	cases	case	NOUN
ftr-411	3	22	of	of	ADP
ftr-411	3	23	potential	potential	ADJ
ftr-411	3	24	double	double	ADJ
ftr-411	3	25	non	non	NOUN
ftr-411	3	26	-	-	NOUN
ftr-411	3	27	taxation	taxation	ADJ
ftr-411	3	28	.......	.......	PUNCT
ftr-411	4	1	626	626	NUM
ftr-411	4	2	c.	c.	NOUN
ftr-411	4	3	addressing	address	VERB
ftr-411	4	4	the	the	DET
ftr-411	4	5	rare	rare	ADJ
ftr-411	4	6	cases	case	NOUN
ftr-411	4	7	of	of	ADP
ftr-411	4	8	double	double	ADJ
ftr-411	4	9	taxation	taxation	NOUN
ftr-411	4	10	..........	..........	PUNCT
ftr-411	4	11	628	628	NUM
ftr-411	4	12	iii	iii	NOUN
ftr-411	4	13	.	.	PUNCT
ftr-411	4	14	secret	secret	ADJ
ftr-411	4	15	arbitration	arbitration	NOUN
ftr-411	4	16	:	:	PUNCT
ftr-411	4	17	oecd	oecd	PROPN
ftr-411	4	18	endorsement	endorsement	NOUN
ftr-411	4	19	of	of	ADP
ftr-411	4	20	opaqueness	opaqueness	NOUN
ftr-411	4	21	.	.	PUNCT
ftr-411	5	1	630	630	NUM
ftr-411	5	2	iv	iv	NOUN
ftr-411	5	3	.	.	PUNCT
ftr-411	6	1	additional	additional	ADJ
ftr-411	6	2	flaws	flaw	NOUN
ftr-411	6	3	in	in	ADP
ftr-411	6	4	the	the	DET
ftr-411	6	5	oecd	oecd	PROPN
ftr-411	6	6	proposal	proposal	NOUN
ftr-411	6	7	...............	...............	PUNCT
ftr-411	6	8	637	637	NUM
ftr-411	6	9	a.	a.	NOUN
ftr-411	6	10	potential	potential	ADJ
ftr-411	6	11	bias	bias	NOUN
ftr-411	6	12	ofarbitrators	ofarbitrator	NOUN
ftr-411	6	13	.........................	.........................	PUNCT
ftr-411	6	14	637	637	NUM
ftr-411	6	15	b.	b.	NOUN
ftr-411	6	16	participation	participation	NOUN
ftr-411	6	17	by	by	ADP
ftr-411	6	18	non	non	ADJ
ftr-411	6	19	-	-	ADJ
ftr-411	6	20	party	party	ADJ
ftr-411	6	21	taxpayers	taxpayer	NOUN
ftr-411	6	22	.................	.................	PUNCT
ftr-411	6	23	638	638	NUM
ftr-411	6	24	c.	c.	NOUN
ftr-411	6	25	unrealistic	unrealistic	ADJ
ftr-411	6	26	time	time	NOUN
ftr-411	6	27	limits	limit	NOUN
ftr-411	6	28	.............................	.............................	PUNCT
ftr-411	6	29	639	639	NUM
ftr-411	6	30	d.	d.	NOUN
ftr-411	6	31	lack	lack	NOUN
ftr-411	6	32	of	of	ADP
ftr-411	6	33	procedural	procedural	ADJ
ftr-411	6	34	rules	rule	NOUN
ftr-411	6	35	governing	govern	VERB
ftr-411	6	36	arbitration	arbitration	NOUN
ftr-411	6	37	.........	.........	PUNCT
ftr-411	7	1	640	640	NUM
ftr-411	7	2	e.	e.	NOUN
ftr-411	7	3	some	some	DET
ftr-411	7	4	additional	additional	ADJ
ftr-411	7	5	criticisms	criticism	NOUN
ftr-411	7	6	..........................	..........................	PUNCT
ftr-411	8	1	641	641	NUM
ftr-411	8	2	v.	v.	ADP
ftr-411	8	3	conclusion	conclusion	NOUN
ftr-411	8	4	............................................	............................................	PUNCT
ftr-411	9	1	645	645	NUM
ftr-411	9	2	*	*	PUNCT
ftr-411	9	3	professor	professor	NOUN
ftr-411	9	4	of	of	ADP
ftr-411	9	5	law	law	NOUN
ftr-411	9	6	,	,	PUNCT
ftr-411	9	7	wayne	wayne	PROPN
ftr-411	9	8	state	state	PROPN
ftr-411	9	9	university	university	PROPN
ftr-411	9	10	law	law	NOUN
ftr-411	9	11	school	school	NOUN
ftr-411	9	12	.	.	PUNCT
ftr-411	10	1	comments	comment	NOUN
ftr-411	10	2	on	on	ADP
ftr-411	10	3	the	the	DET
ftr-411	10	4	oecd	oecd	PROPN
ftr-411	10	5	proposal	proposal	PROPN
ftr-411	10	6	i.	i.	PROPN
ftr-411	10	7	introduction	introduction	NOUN
ftr-411	10	8	the	the	DET
ftr-411	10	9	organization	organization	NOUN
ftr-411	10	10	for	for	ADP
ftr-411	10	11	economic	economic	ADJ
ftr-411	10	12	co	co	NOUN
ftr-411	10	13	-	-	NOUN
ftr-411	10	14	operation	operation	NOUN
ftr-411	10	15	and	and	CCONJ
ftr-411	10	16	development	development	NOUN
ftr-411	10	17	(	(	PUNCT
ftr-411	10	18	oecd	oecd	PROPN
ftr-411	10	19	)	)	PUNCT
ftr-411	10	20	has	have	AUX
ftr-411	10	21	proposed	propose	VERB
ftr-411	10	22	amendments	amendment	NOUN
ftr-411	10	23	to	to	ADP
ftr-411	10	24	its	its	PRON
ftr-411	10	25	model	model	NOUN
ftr-411	10	26	tax	tax	NOUN
ftr-411	10	27	convention	convention	NOUN
ftr-411	10	28	and	and	CCONJ
ftr-411	10	29	commentary	commentary	NOUN
ftr-411	10	30	that	that	PRON
ftr-411	10	31	would	would	AUX
ftr-411	10	32	establish	establish	VERB
ftr-411	10	33	a	a	DET
ftr-411	10	34	system	system	NOUN
ftr-411	10	35	for	for	ADP
ftr-411	10	36	the	the	DET
ftr-411	10	37	mandatory	mandatory	ADJ
ftr-411	10	38	arbitration	arbitration	NOUN
ftr-411	10	39	of	of	ADP
ftr-411	10	40	tax	tax	NOUN
ftr-411	10	41	disputes	dispute	NOUN
ftr-411	10	42	between	between	ADP
ftr-411	10	43	two	two	NUM
ftr-411	10	44	treaty	treaty	NOUN
ftr-411	10	45	countries	country	NOUN
ftr-411	10	46	when	when	SCONJ
ftr-411	10	47	the	the	DET
ftr-411	10	48	tax	tax	NOUN
ftr-411	10	49	officials	official	NOUN
ftr-411	10	50	of	of	ADP
ftr-411	10	51	those	those	DET
ftr-411	10	52	countries	country	NOUN
ftr-411	10	53	have	have	AUX
ftr-411	10	54	been	be	AUX
ftr-411	10	55	unable	unable	ADJ
ftr-411	10	56	to	to	PART
ftr-411	10	57	resolve	resolve	VERB
ftr-411	10	58	those	those	DET
ftr-411	10	59	disputes	dispute	NOUN
ftr-411	10	60	within	within	ADP
ftr-411	10	61	a	a	DET
ftr-411	10	62	two	two	NUM
ftr-411	10	63	-	-	PUNCT
ftr-411	10	64	year	year	NOUN
ftr-411	10	65	period	period	NOUN
ftr-411	10	66	.	.	PUNCT
ftr-411	10	67	'	'	PUNCT
ftr-411	11	1	the	the	DET
ftr-411	11	2	proposal	proposal	NOUN
ftr-411	11	3	is	be	AUX
ftr-411	11	4	undoubtedly	undoubtedly	ADV
ftr-411	11	5	well	well	ADV
ftr-411	11	6	-	-	PUNCT
ftr-411	11	7	meaning	meaning	NOUN
ftr-411	11	8	and	and	CCONJ
ftr-411	11	9	does	do	AUX
ftr-411	11	10	address	address	VERB
ftr-411	11	11	a	a	DET
ftr-411	11	12	small	small	ADJ
ftr-411	11	13	but	but	CCONJ
ftr-411	11	14	significant	significant	ADJ
ftr-411	11	15	problem	problem	NOUN
ftr-411	11	16	the	the	DET
ftr-411	11	17	"	"	PUNCT
ftr-411	11	18	rare	rare	ADJ
ftr-411	11	19	cases	case	NOUN
ftr-411	11	20	"	"	PUNCT
ftr-411	11	21	(	(	PUNCT
ftr-411	11	22	as	as	SCONJ
ftr-411	11	23	characterized	characterize	VERB
ftr-411	11	24	by	by	ADP
ftr-411	11	25	the	the	DET
ftr-411	11	26	oecd)2	oecd)2	NOUN
ftr-411	11	27	of	of	ADP
ftr-411	11	28	potential	potential	ADJ
ftr-411	11	29	double	double	ADJ
ftr-411	11	30	taxation	taxation	NOUN
ftr-411	11	31	that	that	PRON
ftr-411	11	32	are	be	AUX
ftr-411	11	33	unresolved	unresolved	ADJ
ftr-411	11	34	through	through	ADP
ftr-411	11	35	the	the	DET
ftr-411	11	36	existing	exist	VERB
ftr-411	11	37	tax	tax	NOUN
ftr-411	11	38	-	-	PUNCT
ftr-411	11	39	treaty	treaty	NOUN
ftr-411	11	40	mechanism.3	mechanism.3	NOUN
ftr-411	11	41	nevertheless	nevertheless	ADV
ftr-411	11	42	,	,	PUNCT
ftr-411	11	43	as	as	SCONJ
ftr-411	11	44	discussed	discuss	VERB
ftr-411	11	45	below	below	ADV
ftr-411	11	46	,	,	PUNCT
ftr-411	11	47	the	the	DET
ftr-411	11	48	public	public	ADJ
ftr-411	11	49	policy	policy	NOUN
ftr-411	11	50	goals	goal	NOUN
ftr-411	11	51	of	of	ADP
ftr-411	11	52	this	this	DET
ftr-411	11	53	proposed	propose	VERB
ftr-411	11	54	system	system	NOUN
ftr-411	11	55	are	be	AUX
ftr-411	11	56	at	at	ADP
ftr-411	11	57	best	well	ADV
ftr-411	11	58	obscure	obscure	ADJ
ftr-411	11	59	,	,	PUNCT
ftr-411	11	60	and	and	CCONJ
ftr-411	11	61	the	the	DET
ftr-411	11	62	risks	risk	NOUN
ftr-411	11	63	to	to	PART
ftr-411	11	64	sound	sound	VERB
ftr-411	11	65	administration	administration	NOUN
ftr-411	11	66	of	of	ADP
ftr-411	11	67	national	national	ADJ
ftr-411	11	68	tax	tax	NOUN
ftr-411	11	69	systems	system	NOUN
ftr-411	11	70	are	be	AUX
ftr-411	11	71	great	great	ADJ
ftr-411	11	72	.	.	PUNCT
ftr-411	12	1	the	the	DET
ftr-411	12	2	oecd	oecd	PROPN
ftr-411	12	3	's	's	PART
ftr-411	12	4	goal	goal	NOUN
ftr-411	12	5	seems	seem	VERB
ftr-411	12	6	to	to	PART
ftr-411	12	7	be	be	AUX
ftr-411	12	8	to	to	PART
ftr-411	12	9	please	please	VERB
ftr-411	12	10	the	the	DET
ftr-411	12	11	international	international	ADJ
ftr-411	12	12	business	business	NOUN
ftr-411	12	13	community	community	NOUN
ftr-411	12	14	when	when	SCONJ
ftr-411	12	15	the	the	DET
ftr-411	12	16	goal	goal	NOUN
ftr-411	12	17	ought	ought	AUX
ftr-411	12	18	to	to	PART
ftr-411	12	19	be	be	AUX
ftr-411	12	20	to	to	PART
ftr-411	12	21	advance	advance	VERB
ftr-411	12	22	the	the	DET
ftr-411	12	23	public	public	ADJ
ftr-411	12	24	interest	interest	NOUN
ftr-411	12	25	in	in	ADP
ftr-411	12	26	a	a	DET
ftr-411	12	27	transparent	transparent	ADJ
ftr-411	12	28	and	and	CCONJ
ftr-411	12	29	unbiased	unbiased	ADJ
ftr-411	12	30	system	system	NOUN
ftr-411	12	31	.	.	PUNCT
ftr-411	13	1	although	although	SCONJ
ftr-411	13	2	the	the	DET
ftr-411	13	3	oecd	oecd	PROPN
ftr-411	13	4	has	have	AUX
ftr-411	13	5	aggressively	aggressively	ADV
ftr-411	13	6	sought	seek	VERB
ftr-411	13	7	comments	comment	NOUN
ftr-411	13	8	from	from	ADP
ftr-411	13	9	the	the	DET
ftr-411	13	10	international	international	ADJ
ftr-411	13	11	business	business	NOUN
ftr-411	13	12	community	community	NOUN
ftr-411	13	13	on	on	ADP
ftr-411	13	14	its	its	PRON
ftr-411	13	15	proposal	proposal	NOUN
ftr-411	13	16	and	and	CCONJ
ftr-411	13	17	has	have	AUX
ftr-411	13	18	redesigned	redesign	VERB
ftr-411	13	19	its	its	PRON
ftr-411	13	20	system	system	NOUN
ftr-411	13	21	in	in	ADP
ftr-411	13	22	accordance	accordance	NOUN
ftr-411	13	23	with	with	ADP
ftr-411	13	24	those	those	DET
ftr-411	13	25	comments	comment	NOUN
ftr-411	13	26	,	,	PUNCT
ftr-411	13	27	it	it	PRON
ftr-411	13	28	has	have	AUX
ftr-411	13	29	been	be	AUX
ftr-411	13	30	far	far	ADV
ftr-411	13	31	less	less	ADV
ftr-411	13	32	aggressive	aggressive	ADJ
ftr-411	13	33	in	in	ADP
ftr-411	13	34	obtaining	obtain	VERB
ftr-411	13	35	comments	comment	NOUN
ftr-411	13	36	from	from	ADP
ftr-411	13	37	academics	academic	NOUN
ftr-411	13	38	and	and	CCONJ
ftr-411	13	39	other	other	ADJ
ftr-411	13	40	people	people	NOUN
ftr-411	13	41	more	more	ADV
ftr-411	13	42	likely	likely	ADJ
ftr-411	13	43	to	to	PART
ftr-411	13	44	represent	represent	VERB
ftr-411	13	45	the	the	DET
ftr-411	13	46	public	public	ADJ
ftr-411	13	47	interest	interest	NOUN
ftr-411	13	48	.	.	PUNCT
ftr-411	14	1	moreover	moreover	ADV
ftr-411	14	2	,	,	PUNCT
ftr-411	14	3	the	the	DET
ftr-411	14	4	many	many	ADJ
ftr-411	14	5	developing	develop	VERB
ftr-411	14	6	countries	country	NOUN
ftr-411	14	7	not	not	PART
ftr-411	14	8	within	within	ADP
ftr-411	14	9	the	the	DET
ftr-411	14	10	oecd	oecd	PROPN
ftr-411	14	11	's	's	PART
ftr-411	14	12	orbit	orbit	NOUN
ftr-411	14	13	have	have	AUX
ftr-411	14	14	played	play	VERB
ftr-411	14	15	little	little	ADJ
ftr-411	14	16	or	or	CCONJ
ftr-411	14	17	no	no	PRON
ftr-411	14	18	role	role	NOUN
ftr-411	14	19	in	in	ADP
ftr-411	14	20	the	the	DET
ftr-411	14	21	development	development	NOUN
ftr-411	14	22	of	of	ADP
ftr-411	14	23	this	this	DET
ftr-411	14	24	proposal	proposal	NOUN
ftr-411	14	25	.	.	PUNCT
ftr-411	15	1	the	the	DET
ftr-411	15	2	oecd	oecd	PROPN
ftr-411	15	3	proposal	proposal	NOUN
ftr-411	15	4	includes	include	VERB
ftr-411	15	5	the	the	DET
ftr-411	15	6	following	follow	VERB
ftr-411	15	7	three	three	NUM
ftr-411	15	8	features	feature	NOUN
ftr-411	15	9	that	that	PRON
ftr-411	15	10	have	have	AUX
ftr-411	15	11	been	be	AUX
ftr-411	15	12	on	on	ADP
ftr-411	15	13	the	the	DET
ftr-411	15	14	wish	wish	NOUN
ftr-411	15	15	lists	list	NOUN
ftr-411	15	16	of	of	ADP
ftr-411	15	17	multinational	multinational	ADJ
ftr-411	15	18	companies	company	NOUN
ftr-411	15	19	for	for	ADP
ftr-411	15	20	a	a	DET
ftr-411	15	21	very	very	ADV
ftr-411	15	22	long	long	ADJ
ftr-411	15	23	time	time	NOUN
ftr-411	15	24	:	:	PUNCT
ftr-411	15	25	(	(	PUNCT
ftr-411	15	26	1	1	X
ftr-411	15	27	)	)	PUNCT
ftr-411	15	28	a	a	DET
ftr-411	15	29	forum	forum	NOUN
ftr-411	15	30	outside	outside	ADP
ftr-411	15	31	the	the	DET
ftr-411	15	32	control	control	NOUN
ftr-411	15	33	of	of	ADP
ftr-411	15	34	the	the	DET
ftr-411	15	35	tax	tax	NOUN
ftr-411	15	36	authorities	authority	NOUN
ftr-411	15	37	where	where	SCONJ
ftr-411	15	38	they	they	PRON
ftr-411	15	39	can	can	AUX
ftr-411	15	40	litigate	litigate	VERB
ftr-411	15	41	tax	tax	NOUN
ftr-411	15	42	disputes	dispute	NOUN
ftr-411	15	43	in	in	ADP
ftr-411	15	44	secret	secret	ADJ
ftr-411	15	45	;	;	PUNCT
ftr-411	15	46	(	(	PUNCT
ftr-411	15	47	2	2	X
ftr-411	15	48	)	)	PUNCT
ftr-411	15	49	a	a	DET
ftr-411	15	50	club	club	NOUN
ftr-411	15	51	they	they	PRON
ftr-411	15	52	can	can	AUX
ftr-411	15	53	use	use	VERB
ftr-411	15	54	to	to	PART
ftr-411	15	55	compel	compel	VERB
ftr-411	15	56	the	the	DET
ftr-411	15	57	tax	tax	NOUN
ftr-411	15	58	authorities	authority	NOUN
ftr-411	15	59	to	to	PART
ftr-411	15	60	resolve	resolve	VERB
ftr-411	15	61	international	international	ADJ
ftr-411	15	62	tax	tax	NOUN
ftr-411	15	63	disputes	dispute	NOUN
ftr-411	15	64	within	within	ADP
ftr-411	15	65	very	very	ADV
ftr-411	15	66	tight	tight	ADJ
ftr-411	15	67	time	time	NOUN
ftr-411	15	68	deadlines	deadline	NOUN
ftr-411	15	69	(	(	PUNCT
ftr-411	15	70	typically	typically	ADV
ftr-411	15	71	six	six	NUM
ftr-411	15	72	months	month	NOUN
ftr-411	15	73	)	)	PUNCT
ftr-411	15	74	;	;	PUNCT
ftr-411	15	75	and	and	CCONJ
ftr-411	15	76	1	1	X
ftr-411	15	77	.	.	X
ftr-411	15	78	see	see	VERB
ftr-411	15	79	oecd	oecd	PROPN
ftr-411	15	80	,	,	PUNCT
ftr-411	15	81	proposals	proposal	NOUN
ftr-411	15	82	for	for	ADP
ftr-411	15	83	improving	improve	VERB
ftr-411	15	84	mechanisms	mechanism	NOUN
ftr-411	15	85	for	for	ADP
ftr-411	15	86	the	the	DET
ftr-411	15	87	resolution	resolution	NOUN
ftr-411	15	88	of	of	ADP
ftr-411	15	89	tax	tax	NOUN
ftr-411	15	90	treaty	treaty	NOUN
ftr-411	15	91	disputes	dispute	NOUN
ftr-411	15	92	,	,	PUNCT
ftr-411	15	93	(	(	PUNCT
ftr-411	15	94	2006	2006	NUM
ftr-411	15	95	)	)	PUNCT
ftr-411	15	96	,	,	PUNCT
ftr-411	15	97	http://www.oecd.org/dataoecd/5/20/36054823.pdf(hereinafter	http://www.oecd.org/dataoecd/5/20/36054823.pdf(hereinafter	NOUN
ftr-411	15	98	"	"	PUNCT
ftr-411	15	99	oecd	oecd	PROPN
ftr-411	15	100	proposal	proposal	NOUN
ftr-411	15	101	"	"	PUNCT
ftr-411	15	102	)	)	PUNCT
ftr-411	15	103	.	.	PUNCT
ftr-411	16	1	2	2	X
ftr-411	16	2	.	.	X
ftr-411	16	3	i	i	PRON
ftr-411	16	4	d.	d.	PROPN
ftr-411	16	5	at	at	ADP
ftr-411	16	6	6	6	NUM
ftr-411	16	7	,	,	PUNCT
ftr-411	16	8	91	91	NUM
ftr-411	16	9	,	,	PUNCT
ftr-411	16	10	45	45	NUM
ftr-411	16	11	(	(	PUNCT
ftr-411	16	12	"	"	PUNCT
ftr-411	16	13	this	this	DET
ftr-411	16	14	paragraph	paragraph	NOUN
ftr-411	16	15	provides	provide	VERB
ftr-411	16	16	that	that	SCONJ
ftr-411	16	17	,	,	PUNCT
ftr-411	16	18	in	in	ADP
ftr-411	16	19	the	the	DET
ftr-411	16	20	rare	rare	ADJ
ftr-411	16	21	cases	case	NOUN
ftr-411	16	22	where	where	SCONJ
ftr-411	16	23	the	the	DET
ftr-411	16	24	competent	competent	ADJ
ftr-411	16	25	authorities	authority	NOUN
ftr-411	16	26	are	be	AUX
ftr-411	16	27	unable	unable	ADJ
ftr-411	16	28	to	to	PART
ftr-411	16	29	reach	reach	VERB
ftr-411	16	30	an	an	DET
ftr-411	16	31	agreement	agreement	NOUN
ftr-411	16	32	under	under	ADP
ftr-411	16	33	paragraph	paragraph	NOUN
ftr-411	16	34	2	2	NUM
ftr-411	16	35	,	,	PUNCT
ftr-411	16	36	the	the	DET
ftr-411	16	37	unresolved	unresolved	ADJ
ftr-411	16	38	issues	issue	NOUN
ftr-411	16	39	will	will	AUX
ftr-411	16	40	,	,	PUNCT
ftr-411	16	41	at	at	ADP
ftr-411	16	42	the	the	DET
ftr-411	16	43	request	request	NOUN
ftr-411	16	44	of	of	ADP
ftr-411	16	45	the	the	DET
ftr-411	16	46	person	person	NOUN
ftr-411	16	47	who	who	PRON
ftr-411	16	48	presented	present	VERB
ftr-411	16	49	the	the	DET
ftr-411	16	50	case	case	NOUN
ftr-411	16	51	,	,	PUNCT
ftr-411	16	52	be	be	AUX
ftr-411	16	53	solved	solve	VERB
ftr-411	16	54	through	through	ADP
ftr-411	16	55	an	an	DET
ftr-411	16	56	arbitration	arbitration	NOUN
ftr-411	16	57	process	process	NOUN
ftr-411	16	58	.	.	PUNCT
ftr-411	16	59	"	"	PUNCT
ftr-411	16	60	)	)	PUNCT
ftr-411	16	61	.	.	PUNCT
ftr-411	17	1	3	3	X
ftr-411	17	2	.	.	X
ftr-411	17	3	see	see	VERB
ftr-411	17	4	oecd	oecd	PROPN
ftr-411	17	5	,	,	PUNCT
ftr-411	17	6	articles	article	NOUN
ftr-411	17	7	of	of	ADP
ftr-411	17	8	the	the	DET
ftr-411	17	9	model	model	NOUN
ftr-411	17	10	convention	convention	NOUN
ftr-411	17	11	with	with	ADP
ftr-411	17	12	respect	respect	NOUN
ftr-411	17	13	to	to	ADP
ftr-411	17	14	taxes	taxis	NOUN
ftr-411	17	15	on	on	ADP
ftr-411	17	16	income	income	NOUN
ftr-411	17	17	and	and	CCONJ
ftr-411	17	18	on	on	ADP
ftr-411	17	19	capital	capital	NOUN
ftr-411	17	20	(	(	PUNCT
ftr-411	17	21	2005	2005	NUM
ftr-411	17	22	,	,	PUNCT
ftr-411	17	23	http://www.oecd.org/dataoecd/50/49/35363840.pdf	http://www.oecd.org/dataoecd/50/49/35363840.pdf	AUX
ftr-411	17	24	(	(	PUNCT
ftr-411	17	25	providing	provide	VERB
ftr-411	17	26	that	that	SCONJ
ftr-411	17	27	the	the	DET
ftr-411	17	28	contracting	contracting	NOUN
ftr-411	17	29	states	state	NOUN
ftr-411	17	30	shall	shall	AUX
ftr-411	17	31	endeavor	endeavor	VERB
ftr-411	17	32	to	to	PART
ftr-411	17	33	resolve	resolve	VERB
ftr-411	17	34	tax	tax	NOUN
ftr-411	17	35	disputes	dispute	NOUN
ftr-411	17	36	arising	arise	VERB
ftr-411	17	37	under	under	ADP
ftr-411	17	38	the	the	DET
ftr-411	17	39	treaty	treaty	NOUN
ftr-411	17	40	)	)	PUNCT
ftr-411	17	41	(	(	PUNCT
ftr-411	17	42	hereinafter	hereinafter	NOUN
ftr-411	17	43	"	"	PUNCT
ftr-411	17	44	oecd	oecd	PROPN
ftr-411	17	45	model	model	NOUN
ftr-411	17	46	tax	tax	PROPN
ftr-411	17	47	convention	convention	PROPN
ftr-411	17	48	"	"	PUNCT
ftr-411	17	49	)	)	PUNCT
ftr-411	17	50	.	.	PUNCT
ftr-411	18	1	2006	2006	NUM
ftr-411	18	2	]	]	PUNCT
ftr-411	18	3	florida	florida	PROPN
ftr-411	18	4	tax	tax	PROPN
ftr-411	18	5	review	review	NOUN
ftr-411	18	6	(	(	PUNCT
ftr-411	18	7	3	3	X
ftr-411	18	8	)	)	PUNCT
ftr-411	18	9	direct	direct	ADJ
ftr-411	18	10	involvement	involvement	NOUN
ftr-411	18	11	by	by	ADP
ftr-411	18	12	their	their	PRON
ftr-411	18	13	legal	legal	ADJ
ftr-411	18	14	staffs	staff	NOUN
ftr-411	18	15	in	in	ADP
ftr-411	18	16	the	the	DET
ftr-411	18	17	competent	competent	ADJ
ftr-411	18	18	-	-	PUNCT
ftr-411	18	19	authority	authority	NOUN
ftr-411	18	20	process	process	NOUN
ftr-411	18	21	.	.	PUNCT
ftr-411	19	1	no	no	DET
ftr-411	19	2	wonder	wonder	NOUN
ftr-411	19	3	the	the	DET
ftr-411	19	4	arbitration	arbitration	NOUN
ftr-411	19	5	system	system	NOUN
ftr-411	19	6	proposed	propose	VERB
ftr-411	19	7	by	by	ADP
ftr-411	19	8	the	the	DET
ftr-411	19	9	oecd	oecd	PROPN
ftr-411	19	10	has	have	VERB
ftr-411	19	11	the	the	DET
ftr-411	19	12	strong	strong	ADJ
ftr-411	19	13	support	support	NOUN
ftr-411	19	14	of	of	ADP
ftr-411	19	15	the	the	DET
ftr-411	19	16	international	international	ADJ
ftr-411	19	17	business	business	NOUN
ftr-411	19	18	community	community	NOUN
ftr-411	19	19	.	.	PUNCT
ftr-411	20	1	the	the	DET
ftr-411	20	2	draft	draft	NOUN
ftr-411	20	3	proposal	proposal	NOUN
ftr-411	20	4	barely	barely	ADV
ftr-411	20	5	acknowledges	acknowledge	VERB
ftr-411	20	6	the	the	DET
ftr-411	20	7	features	feature	NOUN
ftr-411	20	8	listed	list	VERB
ftr-411	20	9	above	above	ADV
ftr-411	20	10	and	and	CCONJ
ftr-411	20	11	makes	make	VERB
ftr-411	20	12	no	no	DET
ftr-411	20	13	serious	serious	ADJ
ftr-411	20	14	effort	effort	NOUN
ftr-411	20	15	to	to	PART
ftr-411	20	16	defend	defend	VERB
ftr-411	20	17	them	they	PRON
ftr-411	20	18	.	.	PUNCT
ftr-411	21	1	in	in	ADP
ftr-411	21	2	particular	particular	ADJ
ftr-411	21	3	,	,	PUNCT
ftr-411	21	4	the	the	DET
ftr-411	21	5	oecd	oecd	PROPN
ftr-411	21	6	fails	fail	VERB
ftr-411	21	7	to	to	PART
ftr-411	21	8	explain	explain	VERB
ftr-411	21	9	why	why	SCONJ
ftr-411	21	10	a	a	DET
ftr-411	21	11	system	system	NOUN
ftr-411	21	12	of	of	ADP
ftr-411	21	13	dispute	dispute	NOUN
ftr-411	21	14	resolution	resolution	NOUN
ftr-411	21	15	that	that	PRON
ftr-411	21	16	contained	contain	VERB
ftr-411	21	17	these	these	DET
ftr-411	21	18	features	feature	NOUN
ftr-411	21	19	would	would	AUX
ftr-411	21	20	advance	advance	VERB
ftr-411	21	21	the	the	DET
ftr-411	21	22	public	public	ADJ
ftr-411	21	23	interest	interest	NOUN
ftr-411	21	24	.	.	PUNCT
ftr-411	22	1	all	all	PRON
ftr-411	22	2	of	of	ADP
ftr-411	22	3	these	these	DET
ftr-411	22	4	features	feature	NOUN
ftr-411	22	5	are	be	AUX
ftr-411	22	6	ones	one	NOUN
ftr-411	22	7	that	that	PRON
ftr-411	22	8	many	many	ADJ
ftr-411	22	9	oecd	oecd	PROPN
ftr-411	22	10	member	member	NOUN
ftr-411	22	11	states	state	NOUN
ftr-411	22	12	have	have	AUX
ftr-411	22	13	opposed	oppose	VERB
ftr-411	22	14	in	in	ADP
ftr-411	22	15	the	the	DET
ftr-411	22	16	past	past	NOUN
ftr-411	22	17	on	on	ADP
ftr-411	22	18	the	the	DET
ftr-411	22	19	ground	ground	NOUN
ftr-411	22	20	that	that	SCONJ
ftr-411	22	21	they	they	PRON
ftr-411	22	22	are	be	AUX
ftr-411	22	23	inconsistent	inconsistent	ADJ
ftr-411	22	24	with	with	ADP
ftr-411	22	25	their	their	PRON
ftr-411	22	26	national	national	ADJ
ftr-411	22	27	sovereignty.4	sovereignty.4	NOUN
ftr-411	22	28	the	the	DET
ftr-411	22	29	oecd	oecd	PROPN
ftr-411	22	30	apparently	apparently	ADV
ftr-411	22	31	believes	believe	VERB
ftr-411	22	32	that	that	SCONJ
ftr-411	22	33	it	it	PRON
ftr-411	22	34	is	be	AUX
ftr-411	22	35	in	in	ADP
ftr-411	22	36	the	the	DET
ftr-411	22	37	last	last	ADJ
ftr-411	22	38	stage	stage	NOUN
ftr-411	22	39	of	of	ADP
ftr-411	22	40	developing	develop	VERB
ftr-411	22	41	a	a	DET
ftr-411	22	42	robust	robust	ADJ
ftr-411	22	43	and	and	CCONJ
ftr-411	22	44	workable	workable	ADJ
ftr-411	22	45	proposal	proposal	NOUN
ftr-411	22	46	for	for	ADP
ftr-411	22	47	resolving	resolve	VERB
ftr-411	22	48	international	international	ADJ
ftr-411	22	49	disputes	dispute	NOUN
ftr-411	22	50	in	in	ADP
ftr-411	22	51	an	an	DET
ftr-411	22	52	appropriate	appropriate	ADJ
ftr-411	22	53	manner	manner	NOUN
ftr-411	22	54	.	.	PUNCT
ftr-411	23	1	at	at	ADP
ftr-411	23	2	this	this	DET
ftr-411	23	3	point	point	NOUN
ftr-411	23	4	,	,	PUNCT
ftr-411	23	5	it	it	PRON
ftr-411	23	6	seems	seem	VERB
ftr-411	23	7	to	to	PART
ftr-411	23	8	be	be	AUX
ftr-411	23	9	interested	interested	ADJ
ftr-411	23	10	simply	simply	ADV
ftr-411	23	11	in	in	ADP
ftr-411	23	12	fine	fine	ADJ
ftr-411	23	13	tuning	tune	VERB
ftr-411	23	14	its	its	PRON
ftr-411	23	15	proposal	proposal	NOUN
ftr-411	23	16	to	to	PART
ftr-411	23	17	make	make	VERB
ftr-411	23	18	it	it	PRON
ftr-411	23	19	even	even	ADV
ftr-411	23	20	more	more	ADJ
ftr-411	23	21	user	user	NOUN
ftr-411	23	22	friendly	friendly	ADJ
ftr-411	23	23	to	to	ADP
ftr-411	23	24	the	the	DET
ftr-411	23	25	international	international	ADJ
ftr-411	23	26	business	business	NOUN
ftr-411	23	27	community	community	NOUN
ftr-411	23	28	.	.	PUNCT
ftr-411	24	1	this	this	DET
ftr-411	24	2	apparent	apparent	ADJ
ftr-411	24	3	belief	belief	NOUN
ftr-411	24	4	is	be	AUX
ftr-411	24	5	unfounded	unfounded	ADJ
ftr-411	24	6	.	.	PUNCT
ftr-411	25	1	the	the	DET
ftr-411	25	2	proposal	proposal	NOUN
ftr-411	25	3	ought	ought	AUX
ftr-411	25	4	to	to	PART
ftr-411	25	5	be	be	AUX
ftr-411	25	6	examined	examine	VERB
ftr-411	25	7	,	,	PUNCT
ftr-411	25	8	perhaps	perhaps	ADV
ftr-411	25	9	for	for	ADP
ftr-411	25	10	the	the	DET
ftr-411	25	11	first	first	ADJ
ftr-411	25	12	time	time	NOUN
ftr-411	25	13	,	,	PUNCT
ftr-411	25	14	in	in	ADP
ftr-411	25	15	terms	term	NOUN
ftr-411	25	16	of	of	ADP
ftr-411	25	17	its	its	PRON
ftr-411	25	18	contribution	contribution	NOUN
ftr-411	25	19	to	to	ADP
ftr-411	25	20	the	the	DET
ftr-411	25	21	public	public	ADJ
ftr-411	25	22	good	good	NOUN
ftr-411	25	23	.	.	PUNCT
ftr-411	26	1	in	in	ADP
ftr-411	26	2	these	these	DET
ftr-411	26	3	brief	brief	ADJ
ftr-411	26	4	comments	comment	NOUN
ftr-411	26	5	,	,	PUNCT
ftr-411	26	6	i	i	PRON
ftr-411	26	7	seek	seek	VERB
ftr-411	26	8	to	to	PART
ftr-411	26	9	provoke	provoke	VERB
ftr-411	26	10	such	such	DET
ftr-411	26	11	an	an	DET
ftr-411	26	12	examination	examination	NOUN
ftr-411	26	13	.	.	PUNCT
ftr-411	27	1	section	section	PROPN
ftr-411	27	2	ii	ii	PROPN
ftr-411	27	3	,	,	PUNCT
ftr-411	27	4	below	below	ADV
ftr-411	27	5	,	,	PUNCT
ftr-411	27	6	examines	examine	VERB
ftr-411	27	7	the	the	DET
ftr-411	27	8	argument	argument	NOUN
ftr-411	27	9	that	that	SCONJ
ftr-411	27	10	adopting	adopt	VERB
ftr-411	27	11	mandatory	mandatory	ADJ
ftr-411	27	12	arbitration	arbitration	NOUN
ftr-411	27	13	is	be	AUX
ftr-411	27	14	needed	need	VERB
ftr-411	27	15	in	in	ADP
ftr-411	27	16	order	order	NOUN
ftr-411	27	17	to	to	PART
ftr-411	27	18	guarantee	guarantee	VERB
ftr-411	27	19	that	that	SCONJ
ftr-411	27	20	international	international	ADJ
ftr-411	27	21	tax	tax	NOUN
ftr-411	27	22	disputes	dispute	NOUN
ftr-411	27	23	under	under	ADP
ftr-411	27	24	tax	tax	NOUN
ftr-411	27	25	treaties	treaty	NOUN
ftr-411	27	26	get	get	AUX
ftr-411	27	27	resolved	resolve	VERB
ftr-411	27	28	.	.	PUNCT
ftr-411	28	1	i	i	PRON
ftr-411	28	2	argue	argue	VERB
ftr-411	28	3	in	in	ADP
ftr-411	28	4	that	that	DET
ftr-411	28	5	section	section	NOUN
ftr-411	28	6	that	that	SCONJ
ftr-411	28	7	the	the	DET
ftr-411	28	8	costs	cost	NOUN
ftr-411	28	9	of	of	ADP
ftr-411	28	10	resolving	resolve	VERB
ftr-411	28	11	all	all	DET
ftr-411	28	12	cases	case	NOUN
ftr-411	28	13	through	through	ADP
ftr-411	28	14	arbitration	arbitration	NOUN
ftr-411	28	15	may	may	AUX
ftr-411	28	16	exceed	exceed	VERB
ftr-411	28	17	the	the	DET
ftr-411	28	18	benefits	benefit	NOUN
ftr-411	28	19	.	.	PUNCT
ftr-411	29	1	in	in	ADP
ftr-411	29	2	many	many	ADJ
ftr-411	29	3	cases	case	NOUN
ftr-411	29	4	,	,	PUNCT
ftr-411	29	5	the	the	DET
ftr-411	29	6	benefits	benefit	NOUN
ftr-411	29	7	are	be	AUX
ftr-411	29	8	modest	modest	ADJ
ftr-411	29	9	in	in	SCONJ
ftr-411	29	10	that	that	SCONJ
ftr-411	29	11	the	the	DET
ftr-411	29	12	taxpayer	taxpayer	NOUN
ftr-411	29	13	is	be	AUX
ftr-411	29	14	not	not	PART
ftr-411	29	15	seeking	seek	VERB
ftr-411	29	16	to	to	PART
ftr-411	29	17	avoid	avoid	VERB
ftr-411	29	18	double	double	ADJ
ftr-411	29	19	taxation	taxation	NOUN
ftr-411	29	20	but	but	CCONJ
ftr-411	29	21	instead	instead	ADV
ftr-411	29	22	is	be	AUX
ftr-411	29	23	seeking	seek	VERB
ftr-411	29	24	to	to	PART
ftr-411	29	25	make	make	VERB
ftr-411	29	26	use	use	NOUN
ftr-411	29	27	of	of	ADP
ftr-411	29	28	flawed	flawed	ADJ
ftr-411	29	29	tax	tax	NOUN
ftr-411	29	30	-	-	PUNCT
ftr-411	29	31	treaty	treaty	NOUN
ftr-411	29	32	rules	rule	NOUN
ftr-411	29	33	to	to	PART
ftr-411	29	34	avoid	avoid	VERB
ftr-411	29	35	taxation	taxation	NOUN
ftr-411	29	36	in	in	ADP
ftr-411	29	37	both	both	PRON
ftr-411	29	38	of	of	ADP
ftr-411	29	39	the	the	DET
ftr-411	29	40	treaty	treaty	NOUN
ftr-411	29	41	countries	country	NOUN
ftr-411	29	42	.	.	PUNCT
ftr-411	30	1	section	section	PROPN
ftr-411	30	2	iii	iii	PROPN
ftr-411	30	3	,	,	PUNCT
ftr-411	30	4	below	below	ADV
ftr-411	30	5	,	,	PUNCT
ftr-411	30	6	argues	argue	VERB
ftr-411	30	7	that	that	SCONJ
ftr-411	30	8	the	the	DET
ftr-411	30	9	secrecy	secrecy	NOUN
ftr-411	30	10	in	in	ADP
ftr-411	30	11	the	the	DET
ftr-411	30	12	arbitration	arbitration	NOUN
ftr-411	30	13	process	process	NOUN
ftr-411	30	14	contemplated	contemplate	VERB
ftr-411	30	15	in	in	ADP
ftr-411	30	16	the	the	DET
ftr-411	30	17	oecd	oecd	PROPN
ftr-411	30	18	proposal	proposal	NOUN
ftr-411	30	19	is	be	AUX
ftr-411	30	20	contrary	contrary	ADJ
ftr-411	30	21	to	to	ADP
ftr-411	30	22	public	public	ADJ
ftr-411	30	23	policy	policy	NOUN
ftr-411	30	24	and	and	CCONJ
ftr-411	30	25	is	be	AUX
ftr-411	30	26	inconsistent	inconsistent	ADJ
ftr-411	30	27	with	with	ADP
ftr-411	30	28	the	the	DET
ftr-411	30	29	oecd	oecd	PROPN
ftr-411	30	30	's	's	PART
ftr-411	30	31	strong	strong	ADJ
ftr-411	30	32	support	support	NOUN
ftr-411	30	33	in	in	ADP
ftr-411	30	34	other	other	ADJ
ftr-411	30	35	contexts	context	NOUN
ftr-411	30	36	for	for	ADP
ftr-411	30	37	transparency	transparency	NOUN
ftr-411	30	38	in	in	ADP
ftr-411	30	39	international	international	ADJ
ftr-411	30	40	tax	tax	NOUN
ftr-411	30	41	matters	matter	NOUN
ftr-411	30	42	.	.	PUNCT
ftr-411	31	1	i	i	PRON
ftr-411	31	2	suggest	suggest	VERB
ftr-411	31	3	that	that	SCONJ
ftr-411	31	4	the	the	DET
ftr-411	31	5	arguments	argument	NOUN
ftr-411	31	6	against	against	ADP
ftr-411	31	7	blanket	blanket	NOUN
ftr-411	31	8	secrecy	secrecy	NOUN
ftr-411	31	9	are	be	AUX
ftr-411	31	10	so	so	ADV
ftr-411	31	11	strong	strong	ADJ
ftr-411	31	12	and	and	CCONJ
ftr-411	31	13	so	so	ADV
ftr-411	31	14	obvious	obvious	ADJ
ftr-411	31	15	that	that	SCONJ
ftr-411	31	16	the	the	DET
ftr-411	31	17	oecd	oecd	PROPN
ftr-411	31	18	appears	appear	VERB
ftr-411	31	19	to	to	PART
ftr-411	31	20	be	be	AUX
ftr-411	31	21	acting	act	VERB
ftr-411	31	22	in	in	ADP
ftr-411	31	23	the	the	DET
ftr-411	31	24	interests	interest	NOUN
ftr-411	31	25	of	of	ADP
ftr-411	31	26	the	the	DET
ftr-411	31	27	multinational	multinational	ADJ
ftr-411	31	28	companies	company	NOUN
ftr-411	31	29	rather	rather	ADV
ftr-411	31	30	than	than	ADP
ftr-411	31	31	in	in	ADP
ftr-411	31	32	the	the	DET
ftr-411	31	33	public	public	ADJ
ftr-411	31	34	interest	interest	NOUN
ftr-411	31	35	.	.	PUNCT
ftr-411	32	1	section	section	NOUN
ftr-411	32	2	iv	iv	PRON
ftr-411	32	3	provides	provide	VERB
ftr-411	32	4	a	a	DET
ftr-411	32	5	brief	brief	ADJ
ftr-411	32	6	discussion	discussion	NOUN
ftr-411	32	7	of	of	ADP
ftr-411	32	8	a	a	DET
ftr-411	32	9	variety	variety	NOUN
ftr-411	32	10	of	of	ADP
ftr-411	32	11	other	other	ADJ
ftr-411	32	12	flaws	flaw	NOUN
ftr-411	32	13	in	in	ADP
ftr-411	32	14	the	the	DET
ftr-411	32	15	oecd	oecd	PROPN
ftr-411	32	16	proposal	proposal	NOUN
ftr-411	32	17	.	.	PUNCT
ftr-411	33	1	some	some	PRON
ftr-411	33	2	of	of	ADP
ftr-411	33	3	these	these	DET
ftr-411	33	4	flaws	flaw	NOUN
ftr-411	33	5	are	be	AUX
ftr-411	33	6	relatively	relatively	ADV
ftr-411	33	7	minor	minor	ADJ
ftr-411	33	8	and	and	CCONJ
ftr-411	33	9	easily	easily	ADV
ftr-411	33	10	fixed	fix	VERB
ftr-411	33	11	.	.	PUNCT
ftr-411	34	1	4	4	X
ftr-411	34	2	.	.	X
ftr-411	34	3	if	if	SCONJ
ftr-411	34	4	the	the	DET
ftr-411	34	5	legislative	legislative	ADJ
ftr-411	34	6	body	body	NOUN
ftr-411	34	7	in	in	ADP
ftr-411	34	8	a	a	DET
ftr-411	34	9	country	country	NOUN
ftr-411	34	10	concludes	conclude	VERB
ftr-411	34	11	that	that	SCONJ
ftr-411	34	12	the	the	DET
ftr-411	34	13	oecd	oecd	PROPN
ftr-411	34	14	proposal	proposal	NOUN
ftr-411	34	15	infringes	infringe	VERB
ftr-411	34	16	inappropriately	inappropriately	ADV
ftr-411	34	17	on	on	ADP
ftr-411	34	18	national	national	ADJ
ftr-411	34	19	sovereignty	sovereignty	NOUN
ftr-411	34	20	or	or	CCONJ
ftr-411	34	21	otherwise	otherwise	ADV
ftr-411	34	22	contravenes	contravene	VERB
ftr-411	34	23	public	public	ADJ
ftr-411	34	24	policy	policy	NOUN
ftr-411	34	25	,	,	PUNCT
ftr-411	34	26	it	it	PRON
ftr-411	34	27	is	be	AUX
ftr-411	34	28	unlikely	unlikely	ADJ
ftr-411	34	29	to	to	PART
ftr-411	34	30	approve	approve	VERB
ftr-411	34	31	a	a	DET
ftr-411	34	32	tax	tax	NOUN
ftr-411	34	33	treaty	treaty	NOUN
ftr-411	34	34	that	that	PRON
ftr-411	34	35	embodies	embody	VERB
ftr-411	34	36	that	that	SCONJ
ftr-411	34	37	proposal	proposal	NOUN
ftr-411	34	38	.	.	PUNCT
ftr-411	35	1	several	several	ADJ
ftr-411	35	2	u.s	u.s	PROPN
ftr-411	35	3	.	.	PROPN
ftr-411	35	4	senators	senator	NOUN
ftr-411	35	5	,	,	PUNCT
ftr-411	35	6	in	in	ADP
ftr-411	35	7	a	a	DET
ftr-411	35	8	letter	letter	NOUN
ftr-411	35	9	to	to	ADP
ftr-411	35	10	the	the	DET
ftr-411	35	11	u.s	u.s	PROPN
ftr-411	35	12	.	.	PROPN
ftr-411	35	13	secretary	secretary	PROPN
ftr-411	35	14	of	of	ADP
ftr-411	35	15	the	the	DET
ftr-411	35	16	treasury	treasury	NOUN
ftr-411	35	17	,	,	PUNCT
ftr-411	35	18	recently	recently	ADV
ftr-411	35	19	expressed	express	VERB
ftr-411	35	20	their	their	PRON
ftr-411	35	21	concern	concern	NOUN
ftr-411	35	22	about	about	ADP
ftr-411	35	23	various	various	ADJ
ftr-411	35	24	features	feature	NOUN
ftr-411	35	25	of	of	ADP
ftr-411	35	26	the	the	DET
ftr-411	35	27	oecd	oecd	PROPN
ftr-411	35	28	proposal	proposal	NOUN
ftr-411	35	29	,	,	PUNCT
ftr-411	35	30	including	include	VERB
ftr-411	35	31	its	its	PRON
ftr-411	35	32	provision	provision	NOUN
ftr-411	35	33	for	for	ADP
ftr-411	35	34	a	a	DET
ftr-411	35	35	totally	totally	ADV
ftr-411	35	36	secret	secret	ADJ
ftr-411	35	37	proceeding	proceeding	NOUN
ftr-411	35	38	.	.	PUNCT
ftr-411	36	1	the	the	DET
ftr-411	36	2	letter	letter	NOUN
ftr-411	36	3	cites	cite	VERB
ftr-411	36	4	and	and	CCONJ
ftr-411	36	5	attaches	attach	VERB
ftr-411	36	6	my	my	PRON
ftr-411	36	7	comments	comment	NOUN
ftr-411	36	8	provided	provide	VERB
ftr-411	36	9	to	to	ADP
ftr-411	36	10	the	the	DET
ftr-411	36	11	oecd	oecd	PROPN
ftr-411	36	12	.	.	PUNCT
ftr-411	37	1	see	see	VERB
ftr-411	37	2	letter	letter	NOUN
ftr-411	37	3	from	from	ADP
ftr-411	37	4	senators	senator	NOUN
ftr-411	37	5	byron	byron	PROPN
ftr-411	37	6	l.	l.	PROPN
ftr-411	37	7	dorgan	dorgan	PROPN
ftr-411	37	8	,	,	PUNCT
ftr-411	37	9	russ	russ	PROPN
ftr-411	37	10	feingold	feingold	PROPN
ftr-411	37	11	,	,	PUNCT
ftr-411	37	12	and	and	CCONJ
ftr-411	37	13	carl	carl	PROPN
ftr-411	37	14	levin	levin	PROPN
ftr-411	37	15	to	to	ADP
ftr-411	37	16	treasury	treasury	PROPN
ftr-411	37	17	secretary	secretary	PROPN
ftr-411	37	18	john	john	PROPN
ftr-411	37	19	w.	w.	PROPN
ftr-411	37	20	snow	snow	PROPN
ftr-411	37	21	,	,	PUNCT
ftr-411	37	22	may	may	AUX
ftr-411	37	23	16	16	NUM
ftr-411	37	24	,	,	PUNCT
ftr-411	37	25	2006	2006	NUM
ftr-411	37	26	.	.	PUNCT
ftr-411	38	1	[	[	X
ftr-411	38	2	vol	vol	NOUN
ftr-411	38	3	.	.	PUNCT
ftr-411	38	4	7:9	7:9	NUM
ftr-411	38	5	comments	comment	NOUN
ftr-411	38	6	on	on	ADP
ftr-411	38	7	the	the	DET
ftr-411	38	8	oecd	oecd	PROPN
ftr-411	38	9	proposal	proposal	NOUN
ftr-411	38	10	others	other	NOUN
ftr-411	38	11	are	be	AUX
ftr-411	38	12	more	more	ADV
ftr-411	38	13	fundamental	fundamental	ADJ
ftr-411	38	14	.	.	PUNCT
ftr-411	39	1	a	a	DET
ftr-411	39	2	conclusion	conclusion	NOUN
ftr-411	39	3	,	,	PUNCT
ftr-411	39	4	with	with	ADP
ftr-411	39	5	some	some	DET
ftr-411	39	6	recommendations	recommendation	NOUN
ftr-411	39	7	for	for	ADP
ftr-411	39	8	modification	modification	NOUN
ftr-411	39	9	in	in	ADP
ftr-411	39	10	the	the	DET
ftr-411	39	11	oecd	oecd	PROPN
ftr-411	39	12	proposal	proposal	NOUN
ftr-411	39	13	,	,	PUNCT
ftr-411	39	14	is	be	AUX
ftr-411	39	15	provided	provide	VERB
ftr-411	39	16	in	in	ADP
ftr-411	39	17	section	section	NOUN
ftr-411	39	18	v.	v.	PROPN
ftr-411	39	19	ii	ii	PROPN
ftr-411	39	20	.	.	PUNCT
ftr-411	40	1	evaluating	evaluate	VERB
ftr-411	40	2	the	the	DET
ftr-411	40	3	need	need	NOUN
ftr-411	40	4	for	for	ADP
ftr-411	40	5	mandatory	mandatory	ADJ
ftr-411	40	6	arbitration	arbitration	NOUN
ftr-411	40	7	in	in	ADP
ftr-411	40	8	the	the	DET
ftr-411	40	9	materials	material	NOUN
ftr-411	40	10	the	the	DET
ftr-411	40	11	oecd	oecd	PROPN
ftr-411	40	12	has	have	AUX
ftr-411	40	13	distributed	distribute	VERB
ftr-411	40	14	for	for	ADP
ftr-411	40	15	public	public	ADJ
ftr-411	40	16	comment	comment	NOUN
ftr-411	40	17	,	,	PUNCT
ftr-411	40	18	the	the	DET
ftr-411	40	19	oecd	oecd	PROPN
ftr-411	40	20	has	have	AUX
ftr-411	40	21	not	not	PART
ftr-411	40	22	explained	explain	VERB
ftr-411	40	23	why	why	SCONJ
ftr-411	40	24	it	it	PRON
ftr-411	40	25	believes	believe	VERB
ftr-411	40	26	that	that	SCONJ
ftr-411	40	27	arbitration	arbitration	NOUN
ftr-411	40	28	is	be	AUX
ftr-411	40	29	an	an	DET
ftr-411	40	30	appropriate	appropriate	ADJ
ftr-411	40	31	mechanism	mechanism	NOUN
ftr-411	40	32	for	for	ADP
ftr-411	40	33	resolving	resolve	VERB
ftr-411	40	34	disputes	dispute	NOUN
ftr-411	40	35	in	in	ADP
ftr-411	40	36	the	the	DET
ftr-411	40	37	"	"	PUNCT
ftr-411	40	38	rare	rare	ADJ
ftr-411	40	39	cases	case	NOUN
ftr-411	40	40	"	"	PUNCT
ftr-411	40	41	in	in	ADP
ftr-411	40	42	which	which	PRON
ftr-411	40	43	the	the	DET
ftr-411	40	44	appropriate	appropriate	ADJ
ftr-411	40	45	tax	tax	NOUN
ftr-411	40	46	officials	official	NOUN
ftr-411	40	47	of	of	ADP
ftr-411	40	48	the	the	DET
ftr-411	40	49	treaty	treaty	NOUN
ftr-411	40	50	countries	country	NOUN
ftr-411	40	51	(	(	PUNCT
ftr-411	40	52	the	the	DET
ftr-411	40	53	"	"	PUNCT
ftr-411	40	54	competent	competent	ADJ
ftr-411	40	55	authorities	authority	NOUN
ftr-411	40	56	"	"	PUNCT
ftr-411	40	57	)	)	PUNCT
ftr-411	40	58	are	be	AUX
ftr-411	40	59	unable	unable	ADJ
ftr-411	40	60	to	to	PART
ftr-411	40	61	resolve	resolve	VERB
ftr-411	40	62	those	those	DET
ftr-411	40	63	disputes	dispute	NOUN
ftr-411	40	64	on	on	ADP
ftr-411	40	65	their	their	PRON
ftr-411	40	66	own	own	ADJ
ftr-411	40	67	.	.	PUNCT
ftr-411	41	1	the	the	DET
ftr-411	41	2	oecd	oecd	PROPN
ftr-411	41	3	seems	seem	VERB
ftr-411	41	4	to	to	PART
ftr-411	41	5	believe	believe	VERB
ftr-411	41	6	(	(	PUNCT
ftr-411	41	7	1	1	NUM
ftr-411	41	8	)	)	PUNCT
ftr-411	41	9	that	that	SCONJ
ftr-411	41	10	some	some	DET
ftr-411	41	11	resolution	resolution	NOUN
ftr-411	41	12	of	of	ADP
ftr-411	41	13	the	the	DET
ftr-411	41	14	unresolved	unresolved	ADJ
ftr-411	41	15	disputes	dispute	NOUN
ftr-411	41	16	is	be	AUX
ftr-411	41	17	needed	need	VERB
ftr-411	41	18	,	,	PUNCT
ftr-411	41	19	and	and	CCONJ
ftr-411	41	20	(	(	PUNCT
ftr-411	41	21	2	2	X
ftr-411	41	22	)	)	PUNCT
ftr-411	41	23	that	that	PRON
ftr-411	41	24	secret	secret	ADJ
ftr-411	41	25	and	and	CCONJ
ftr-411	41	26	mandatory	mandatory	ADJ
ftr-411	41	27	arbitration	arbitration	NOUN
ftr-411	41	28	is	be	AUX
ftr-411	41	29	the	the	DET
ftr-411	41	30	only	only	ADJ
ftr-411	41	31	available	available	ADJ
ftr-411	41	32	alternative	alternative	NOUN
ftr-411	41	33	for	for	ADP
ftr-411	41	34	resolving	resolve	VERB
ftr-411	41	35	them	they	PRON
ftr-411	41	36	that	that	PRON
ftr-411	41	37	would	would	AUX
ftr-411	41	38	be	be	AUX
ftr-411	41	39	acceptable	acceptable	ADJ
ftr-411	41	40	to	to	ADP
ftr-411	41	41	the	the	DET
ftr-411	41	42	international	international	ADJ
ftr-411	41	43	business	business	NOUN
ftr-411	41	44	community	community	NOUN
ftr-411	41	45	.	.	PUNCT
ftr-411	42	1	this	this	DET
ftr-411	42	2	practical	practical	ADJ
ftr-411	42	3	approach	approach	NOUN
ftr-411	42	4	of	of	ADP
ftr-411	42	5	accommodating	accommodate	VERB
ftr-411	42	6	the	the	DET
ftr-411	42	7	international	international	ADJ
ftr-411	42	8	business	business	NOUN
ftr-411	42	9	community	community	NOUN
ftr-411	42	10	may	may	AUX
ftr-411	42	11	have	have	VERB
ftr-411	42	12	some	some	DET
ftr-411	42	13	appeal	appeal	NOUN
ftr-411	42	14	to	to	ADP
ftr-411	42	15	beleaguered	beleaguered	ADJ
ftr-411	42	16	international	international	ADJ
ftr-411	42	17	bureaucrats	bureaucrat	NOUN
ftr-411	42	18	.	.	PUNCT
ftr-411	43	1	it	it	PRON
ftr-411	43	2	is	be	AUX
ftr-411	43	3	not	not	PART
ftr-411	43	4	a	a	DET
ftr-411	43	5	sensible	sensible	ADJ
ftr-411	43	6	basis	basis	NOUN
ftr-411	43	7	,	,	PUNCT
ftr-411	43	8	however	however	ADV
ftr-411	43	9	,	,	PUNCT
ftr-411	43	10	for	for	ADP
ftr-411	43	11	designing	design	VERB
ftr-411	43	12	a	a	DET
ftr-411	43	13	coherent	coherent	ADJ
ftr-411	43	14	dispute	dispute	NOUN
ftr-411	43	15	resolution	resolution	NOUN
ftr-411	43	16	system	system	NOUN
ftr-411	43	17	that	that	PRON
ftr-411	43	18	will	will	AUX
ftr-411	43	19	obtain	obtain	VERB
ftr-411	43	20	public	public	ADJ
ftr-411	43	21	legitimacy	legitimacy	NOUN
ftr-411	43	22	.	.	PUNCT
ftr-411	44	1	in	in	ADP
ftr-411	44	2	subsection	subsection	NOUN
ftr-411	44	3	h	h	NOUN
ftr-411	44	4	,	,	PUNCT
ftr-411	44	5	a	a	PRON
ftr-411	44	6	,	,	PUNCT
ftr-411	44	7	below	below	ADV
ftr-411	44	8	,	,	PUNCT
ftr-411	44	9	i	i	PRON
ftr-411	44	10	look	look	VERB
ftr-411	44	11	at	at	ADP
ftr-411	44	12	the	the	DET
ftr-411	44	13	costs	cost	NOUN
ftr-411	44	14	of	of	ADP
ftr-411	44	15	attempting	attempt	VERB
ftr-411	44	16	to	to	PART
ftr-411	44	17	resolve	resolve	VERB
ftr-411	44	18	through	through	ADP
ftr-411	44	19	mandatory	mandatory	ADJ
ftr-411	44	20	arbitration	arbitration	NOUN
ftr-411	44	21	the	the	DET
ftr-411	44	22	relatively	relatively	ADV
ftr-411	44	23	few	few	ADJ
ftr-411	44	24	cases	case	NOUN
ftr-411	44	25	that	that	PRON
ftr-411	44	26	currently	currently	ADV
ftr-411	44	27	are	be	AUX
ftr-411	44	28	not	not	PART
ftr-411	44	29	being	be	AUX
ftr-411	44	30	resolved	resolve	VERB
ftr-411	44	31	by	by	ADP
ftr-411	44	32	domestic	domestic	ADJ
ftr-411	44	33	courts	court	NOUN
ftr-411	44	34	or	or	CCONJ
ftr-411	44	35	by	by	ADP
ftr-411	44	36	the	the	DET
ftr-411	44	37	competent	competent	ADJ
ftr-411	44	38	authorities	authority	NOUN
ftr-411	44	39	.	.	PUNCT
ftr-411	45	1	subsection	subsection	NOUN
ftr-411	45	2	ii	ii	PROPN
ftr-411	45	3	,	,	PUNCT
ftr-411	45	4	b	b	PROPN
ftr-411	45	5	explains	explain	VERB
ftr-411	45	6	why	why	SCONJ
ftr-411	45	7	a	a	DET
ftr-411	45	8	significant	significant	ADJ
ftr-411	45	9	percentage	percentage	NOUN
ftr-411	45	10	of	of	ADP
ftr-411	45	11	the	the	DET
ftr-411	45	12	unresolved	unresolved	ADJ
ftr-411	45	13	cases	case	NOUN
ftr-411	45	14	are	be	AUX
ftr-411	45	15	likely	likely	ADJ
ftr-411	45	16	to	to	PART
ftr-411	45	17	involve	involve	VERB
ftr-411	45	18	situations	situation	NOUN
ftr-411	45	19	in	in	ADP
ftr-411	45	20	which	which	PRON
ftr-411	45	21	the	the	DET
ftr-411	45	22	taxpayer	taxpayer	NOUN
ftr-411	45	23	is	be	AUX
ftr-411	45	24	seeking	seek	VERB
ftr-411	45	25	to	to	PART
ftr-411	45	26	avoid	avoid	VERB
ftr-411	45	27	taxation	taxation	NOUN
ftr-411	45	28	in	in	ADP
ftr-411	45	29	both	both	PRON
ftr-411	45	30	of	of	ADP
ftr-411	45	31	the	the	DET
ftr-411	45	32	countries	country	NOUN
ftr-411	45	33	that	that	PRON
ftr-411	45	34	are	be	AUX
ftr-411	45	35	parties	party	NOUN
ftr-411	45	36	to	to	ADP
ftr-411	45	37	the	the	DET
ftr-411	45	38	dispute	dispute	NOUN
ftr-411	45	39	.	.	PUNCT
ftr-411	46	1	subsection	subsection	NOUN
ftr-411	46	2	ii	ii	PROPN
ftr-411	46	3	,	,	PUNCT
ftr-411	46	4	c	c	PROPN
ftr-411	46	5	discusses	discuss	VERB
ftr-411	46	6	those	those	DET
ftr-411	46	7	cases	case	NOUN
ftr-411	46	8	in	in	ADP
ftr-411	46	9	which	which	PRON
ftr-411	46	10	the	the	DET
ftr-411	46	11	taxpayer	taxpayer	NOUN
ftr-411	46	12	is	be	AUX
ftr-411	46	13	facing	face	VERB
ftr-411	46	14	a	a	DET
ftr-411	46	15	significant	significant	ADJ
ftr-411	46	16	risk	risk	NOUN
ftr-411	46	17	of	of	ADP
ftr-411	46	18	double	double	ADJ
ftr-411	46	19	taxation	taxation	NOUN
ftr-411	46	20	.	.	PUNCT
ftr-411	47	1	i	i	PRON
ftr-411	47	2	suggest	suggest	VERB
ftr-411	47	3	that	that	SCONJ
ftr-411	47	4	many	many	ADJ
ftr-411	47	5	of	of	ADP
ftr-411	47	6	these	these	DET
ftr-411	47	7	cases	case	NOUN
ftr-411	47	8	are	be	AUX
ftr-411	47	9	likely	likely	ADJ
ftr-411	47	10	to	to	PART
ftr-411	47	11	be	be	AUX
ftr-411	47	12	transfer	transfer	NOUN
ftr-411	47	13	-	-	PUNCT
ftr-411	47	14	pricing	pricing	NOUN
ftr-411	47	15	cases	case	NOUN
ftr-411	47	16	cases	case	NOUN
ftr-411	47	17	involving	involve	VERB
ftr-411	47	18	the	the	DET
ftr-411	47	19	proper	proper	ADJ
ftr-411	47	20	price	price	NOUN
ftr-411	47	21	to	to	PART
ftr-411	47	22	charge	charge	VERB
ftr-411	47	23	on	on	ADP
ftr-411	47	24	transactions	transaction	NOUN
ftr-411	47	25	between	between	ADP
ftr-411	47	26	related	related	ADJ
ftr-411	47	27	persons	person	NOUN
ftr-411	47	28	or	or	CCONJ
ftr-411	47	29	between	between	ADP
ftr-411	47	30	branches	branch	NOUN
ftr-411	47	31	of	of	ADP
ftr-411	47	32	a	a	DET
ftr-411	47	33	single	single	ADJ
ftr-411	47	34	entity	entity	NOUN
ftr-411	47	35	.	.	PUNCT
ftr-411	48	1	i	i	PRON
ftr-411	48	2	argue	argue	VERB
ftr-411	48	3	,	,	PUNCT
ftr-411	48	4	inter	inter	PROPN
ftr-411	48	5	alia	alia	NOUN
ftr-411	48	6	,	,	PUNCT
ftr-411	48	7	that	that	SCONJ
ftr-411	48	8	the	the	DET
ftr-411	48	9	proper	proper	ADJ
ftr-411	48	10	solution	solution	NOUN
ftr-411	48	11	to	to	ADP
ftr-411	48	12	transfer	transfer	NOUN
ftr-411	48	13	-	-	PUNCT
ftr-411	48	14	pricing	pricing	NOUN
ftr-411	48	15	problems	problem	NOUN
ftr-411	48	16	is	be	AUX
ftr-411	48	17	to	to	PART
ftr-411	48	18	improve	improve	VERB
ftr-411	48	19	the	the	DET
ftr-411	48	20	oecd	oecd	PROPN
ftr-411	48	21	's	's	PART
ftr-411	48	22	transfer	transfer	NOUN
ftr-411	48	23	-	-	PUNCT
ftr-411	48	24	pricing	pricing	NOUN
ftr-411	48	25	rules	rule	NOUN
ftr-411	48	26	,	,	PUNCT
ftr-411	48	27	which	which	PRON
ftr-411	48	28	currently	currently	ADV
ftr-411	48	29	do	do	AUX
ftr-411	48	30	not	not	PART
ftr-411	48	31	yield	yield	VERB
ftr-411	48	32	definitive	definitive	ADJ
ftr-411	48	33	answers	answer	NOUN
ftr-411	48	34	in	in	ADP
ftr-411	48	35	almost	almost	ADV
ftr-411	48	36	all	all	PRON
ftr-411	48	37	cases	case	NOUN
ftr-411	48	38	involving	involve	VERB
ftr-411	48	39	the	the	DET
ftr-411	48	40	sharing	sharing	NOUN
ftr-411	48	41	of	of	ADP
ftr-411	48	42	intellectual	intellectual	ADJ
ftr-411	48	43	property	property	NOUN
ftr-411	48	44	.	.	PUNCT
ftr-411	49	1	a.	a.	NOUN
ftr-411	49	2	potential	potential	ADJ
ftr-411	49	3	costs	cost	NOUN
ftr-411	49	4	and	and	CCONJ
ftr-411	49	5	benefits	benefit	NOUN
ftr-411	49	6	of	of	ADP
ftr-411	49	7	mandatory	mandatory	ADJ
ftr-411	49	8	arbitration	arbitration	NOUN
ftr-411	49	9	resolution	resolution	NOUN
ftr-411	49	10	of	of	ADP
ftr-411	49	11	all	all	DET
ftr-411	49	12	tax	tax	NOUN
ftr-411	49	13	-	-	PUNCT
ftr-411	49	14	treaty	treaty	NOUN
ftr-411	49	15	disputes	dispute	NOUN
ftr-411	49	16	is	be	AUX
ftr-411	49	17	not	not	PART
ftr-411	49	18	necessarily	necessarily	ADV
ftr-411	49	19	worth	worth	ADJ
ftr-411	49	20	the	the	DET
ftr-411	49	21	costs	cost	NOUN
ftr-411	49	22	that	that	PRON
ftr-411	49	23	the	the	DET
ftr-411	49	24	attainment	attainment	NOUN
ftr-411	49	25	of	of	ADP
ftr-411	49	26	that	that	DET
ftr-411	49	27	goal	goal	NOUN
ftr-411	49	28	would	would	AUX
ftr-411	49	29	entail	entail	VERB
ftr-411	49	30	.	.	PUNCT
ftr-411	50	1	if	if	SCONJ
ftr-411	50	2	the	the	DET
ftr-411	50	3	oecd	oecd	PROPN
ftr-411	50	4	is	be	AUX
ftr-411	50	5	correct	correct	ADJ
ftr-411	50	6	that	that	SCONJ
ftr-411	50	7	the	the	DET
ftr-411	50	8	cases	case	NOUN
ftr-411	50	9	of	of	ADP
ftr-411	50	10	non	non	ADJ
ftr-411	50	11	-	-	NOUN
ftr-411	50	12	resolution	resolution	NOUN
ftr-411	50	13	are	be	AUX
ftr-411	50	14	rare	rare	ADJ
ftr-411	50	15	,	,	PUNCT
ftr-411	50	16	then	then	ADV
ftr-411	50	17	the	the	DET
ftr-411	50	18	better	well	ADJ
ftr-411	50	19	part	part	NOUN
ftr-411	50	20	of	of	ADP
ftr-411	50	21	wisdom	wisdom	NOUN
ftr-411	50	22	may	may	AUX
ftr-411	50	23	be	be	AUX
ftr-411	50	24	simply	simply	ADV
ftr-411	50	25	to	to	PART
ftr-411	50	26	declare	declare	VERB
ftr-411	50	27	victory	victory	NOUN
ftr-411	50	28	.	.	PUNCT
ftr-411	51	1	of	of	ADP
ftr-411	51	2	course	course	NOUN
ftr-411	51	3	,	,	PUNCT
ftr-411	51	4	the	the	DET
ftr-411	51	5	competent	competent	ADJ
ftr-411	51	6	-	-	PUNCT
ftr-411	51	7	authority	authority	NOUN
ftr-411	51	8	mechanism	mechanism	NOUN
ftr-411	51	9	is	be	AUX
ftr-411	51	10	needlessly	needlessly	ADV
ftr-411	51	11	opaque	opaque	ADJ
ftr-411	51	12	;	;	PUNCT
ftr-411	51	13	consequently	consequently	ADV
ftr-411	51	14	,	,	PUNCT
ftr-411	51	15	those	those	PRON
ftr-411	51	16	of	of	ADP
ftr-411	51	17	us	we	PRON
ftr-411	51	18	on	on	ADP
ftr-411	51	19	the	the	DET
ftr-411	51	20	outside	outside	NOUN
ftr-411	51	21	do	do	AUX
ftr-411	51	22	not	not	PART
ftr-411	51	23	have	have	VERB
ftr-411	51	24	the	the	DET
ftr-411	51	25	data	datum	NOUN
ftr-411	51	26	needed	need	VERB
ftr-411	51	27	to	to	PART
ftr-411	51	28	evaluate	evaluate	VERB
ftr-411	51	29	the	the	DET
ftr-411	51	30	oecd	oecd	PROPN
ftr-411	51	31	claim	claim	NOUN
ftr-411	51	32	that	that	SCONJ
ftr-411	51	33	non	non	ADJ
ftr-411	51	34	-	-	NOUN
ftr-411	51	35	resolution	resolution	NOUN
ftr-411	51	36	is	be	AUX
ftr-411	51	37	rare	rare	ADJ
ftr-411	51	38	.	.	PUNCT
ftr-411	52	1	because	because	SCONJ
ftr-411	52	2	the	the	DET
ftr-411	52	3	people	people	NOUN
ftr-411	52	4	in	in	ADP
ftr-411	52	5	position	position	NOUN
ftr-411	52	6	to	to	PART
ftr-411	52	7	challenge	challenge	VERB
ftr-411	52	8	that	that	DET
ftr-411	52	9	claim	claim	NOUN
ftr-411	52	10	do	do	AUX
ftr-411	52	11	not	not	PART
ftr-411	52	12	appear	appear	VERB
ftr-411	52	13	to	to	PART
ftr-411	52	14	be	be	AUX
ftr-411	52	15	objecting	object	VERB
ftr-411	52	16	to	to	ADP
ftr-411	52	17	it	it	PRON
ftr-411	52	18	,	,	PUNCT
ftr-411	52	19	i	i	PRON
ftr-411	52	20	am	be	AUX
ftr-411	52	21	assuming	assume	VERB
ftr-411	52	22	for	for	ADP
ftr-411	52	23	purposes	purpose	NOUN
ftr-411	52	24	of	of	ADP
ftr-411	52	25	this	this	DET
ftr-411	52	26	report	report	NOUN
ftr-411	52	27	that	that	SCONJ
ftr-411	52	28	the	the	DET
ftr-411	52	29	oecd	oecd	PROPN
ftr-411	52	30	claim	claim	NOUN
ftr-411	52	31	is	be	AUX
ftr-411	52	32	well	well	ADV
ftr-411	52	33	-	-	PUNCT
ftr-411	52	34	founded	found	VERB
ftr-411	52	35	.	.	PUNCT
ftr-411	53	1	no	no	DET
ftr-411	53	2	dispute	dispute	NOUN
ftr-411	53	3	resolution	resolution	NOUN
ftr-411	53	4	system	system	NOUN
ftr-411	53	5	is	be	AUX
ftr-411	53	6	perfect	perfect	ADJ
ftr-411	53	7	,	,	PUNCT
ftr-411	53	8	nor	nor	CCONJ
ftr-411	53	9	can	can	AUX
ftr-411	53	10	it	it	PRON
ftr-411	53	11	be	be	AUX
ftr-411	53	12	expected	expect	VERB
ftr-411	53	13	to	to	PART
ftr-411	53	14	be	be	AUX
ftr-411	53	15	perfect	perfect	ADJ
ftr-411	53	16	.	.	PUNCT
ftr-411	54	1	if	if	SCONJ
ftr-411	54	2	perfection	perfection	NOUN
ftr-411	54	3	could	could	AUX
ftr-411	54	4	be	be	AUX
ftr-411	54	5	achieved	achieve	VERB
ftr-411	54	6	at	at	ADP
ftr-411	54	7	little	little	ADJ
ftr-411	54	8	or	or	CCONJ
ftr-411	54	9	no	no	PRON
ftr-411	54	10	cost	cost	NOUN
ftr-411	54	11	,	,	PUNCT
ftr-411	54	12	then	then	ADV
ftr-411	54	13	the	the	DET
ftr-411	54	14	oecd	oecd	PROPN
ftr-411	54	15	's	's	PART
ftr-411	54	16	20061	20061	NUM
ftr-411	54	17	florida	florida	PROPN
ftr-411	54	18	tax	tax	NOUN
ftr-411	54	19	review	review	NOUN
ftr-411	54	20	purported	purport	VERB
ftr-411	54	21	goal	goal	NOUN
ftr-411	54	22	of	of	ADP
ftr-411	54	23	perfection	perfection	NOUN
ftr-411	54	24	(	(	PUNCT
ftr-411	54	25	resolving	resolve	VERB
ftr-411	54	26	all	all	DET
ftr-411	54	27	disputes	dispute	NOUN
ftr-411	54	28	)	)	PUNCT
ftr-411	54	29	would	would	AUX
ftr-411	54	30	make	make	VERB
ftr-411	54	31	lots	lot	NOUN
ftr-411	54	32	of	of	ADP
ftr-411	54	33	sense	sense	NOUN
ftr-411	54	34	.	.	PUNCT
ftr-411	55	1	but	but	CCONJ
ftr-411	55	2	the	the	DET
ftr-411	55	3	oecd	oecd	PROPN
ftr-411	55	4	has	have	AUX
ftr-411	55	5	developed	develop	VERB
ftr-411	55	6	a	a	DET
ftr-411	55	7	complex	complex	ADJ
ftr-411	55	8	,	,	PUNCT
ftr-411	55	9	expensive	expensive	ADJ
ftr-411	55	10	system	system	NOUN
ftr-411	55	11	that	that	PRON
ftr-411	55	12	undermines	undermine	VERB
ftr-411	55	13	national	national	ADJ
ftr-411	55	14	sovereignty	sovereignty	NOUN
ftr-411	55	15	and	and	CCONJ
ftr-411	55	16	presents	present	VERB
ftr-411	55	17	serious	serious	ADJ
ftr-411	55	18	risks	risk	NOUN
ftr-411	55	19	of	of	ADP
ftr-411	55	20	corruption	corruption	NOUN
ftr-411	55	21	and	and	CCONJ
ftr-411	55	22	unfair	unfair	ADJ
ftr-411	55	23	dealing	dealing	NOUN
ftr-411	55	24	.	.	PUNCT
ftr-411	56	1	this	this	DET
ftr-411	56	2	endeavor	endeavor	NOUN
ftr-411	56	3	is	be	AUX
ftr-411	56	4	not	not	PART
ftr-411	56	5	cost	cost	NOUN
ftr-411	56	6	-	-	PUNCT
ftr-411	56	7	free	free	ADJ
ftr-411	56	8	.	.	PUNCT
ftr-411	57	1	before	before	ADP
ftr-411	57	2	embarking	embark	VERB
ftr-411	57	3	on	on	ADP
ftr-411	57	4	a	a	DET
ftr-411	57	5	search	search	NOUN
ftr-411	57	6	for	for	ADP
ftr-411	57	7	perfection	perfection	NOUN
ftr-411	57	8	,	,	PUNCT
ftr-411	57	9	the	the	DET
ftr-411	57	10	oecd	oecd	PROPN
ftr-411	57	11	should	should	AUX
ftr-411	57	12	have	have	AUX
ftr-411	57	13	examined	examine	VERB
ftr-411	57	14	the	the	DET
ftr-411	57	15	costs	cost	NOUN
ftr-411	57	16	of	of	ADP
ftr-411	57	17	its	its	PRON
ftr-411	57	18	proposal	proposal	NOUN
ftr-411	57	19	and	and	CCONJ
ftr-411	57	20	compared	compare	VERB
ftr-411	57	21	them	they	PRON
ftr-411	57	22	to	to	ADP
ftr-411	57	23	the	the	DET
ftr-411	57	24	costs	cost	NOUN
ftr-411	57	25	of	of	ADP
ftr-411	57	26	living	live	VERB
ftr-411	57	27	with	with	ADP
ftr-411	57	28	imperfection	imperfection	NOUN
ftr-411	57	29	.	.	PUNCT
ftr-411	58	1	one	one	NUM
ftr-411	58	2	important	important	ADJ
ftr-411	58	3	negative	negative	ADJ
ftr-411	58	4	consequence	consequence	NOUN
ftr-411	58	5	of	of	ADP
ftr-411	58	6	the	the	DET
ftr-411	58	7	oecd	oecd	PROPN
ftr-411	58	8	proposal	proposal	NOUN
ftr-411	58	9	is	be	AUX
ftr-411	58	10	that	that	SCONJ
ftr-411	58	11	it	it	PRON
ftr-411	58	12	would	would	AUX
ftr-411	58	13	give	give	VERB
ftr-411	58	14	multinational	multinational	ADJ
ftr-411	58	15	companies	company	NOUN
ftr-411	58	16	an	an	DET
ftr-411	58	17	opportunity	opportunity	NOUN
ftr-411	58	18	to	to	PART
ftr-411	58	19	bypass	bypass	VERB
ftr-411	58	20	domestic	domestic	ADJ
ftr-411	58	21	courts	court	NOUN
ftr-411	58	22	and	and	CCONJ
ftr-411	58	23	still	still	ADV
ftr-411	58	24	get	get	VERB
ftr-411	58	25	their	their	PRON
ftr-411	58	26	case	case	NOUN
ftr-411	58	27	adjudicated	adjudicate	VERB
ftr-411	58	28	by	by	ADP
ftr-411	58	29	a	a	DET
ftr-411	58	30	tribunal	tribunal	NOUN
ftr-411	58	31	independent	independent	NOUN
ftr-411	58	32	of	of	ADP
ftr-411	58	33	the	the	DET
ftr-411	58	34	tax	tax	NOUN
ftr-411	58	35	authorities	authority	NOUN
ftr-411	58	36	.	.	PUNCT
ftr-411	59	1	under	under	ADP
ftr-411	59	2	the	the	DET
ftr-411	59	3	oecd	oecd	PROPN
ftr-411	59	4	proposal	proposal	NOUN
ftr-411	59	5	,	,	PUNCT
ftr-411	59	6	only	only	ADV
ftr-411	59	7	cases	case	NOUN
ftr-411	59	8	that	that	PRON
ftr-411	59	9	bypass	bypass	VERB
ftr-411	59	10	domestic	domestic	ADJ
ftr-411	59	11	courts	court	NOUN
ftr-411	59	12	would	would	AUX
ftr-411	59	13	go	go	VERB
ftr-411	59	14	to	to	ADP
ftr-411	59	15	arbitration	arbitration	NOUN
ftr-411	59	16	because	because	SCONJ
ftr-411	59	17	a	a	DET
ftr-411	59	18	matter	matter	NOUN
ftr-411	59	19	already	already	ADV
ftr-411	59	20	decided	decide	VERB
ftr-411	59	21	by	by	ADP
ftr-411	59	22	a	a	DET
ftr-411	59	23	domestic	domestic	ADJ
ftr-411	59	24	court	court	NOUN
ftr-411	59	25	is	be	AUX
ftr-411	59	26	not	not	PART
ftr-411	59	27	subject	subject	ADJ
ftr-411	59	28	to	to	ADP
ftr-411	59	29	arbitration.5	arbitration.5	PROPN
ftr-411	59	30	bypassing	bypass	VERB
ftr-411	59	31	domestic	domestic	ADJ
ftr-411	59	32	courts	court	NOUN
ftr-411	59	33	is	be	AUX
ftr-411	59	34	a	a	DET
ftr-411	59	35	serious	serious	ADJ
ftr-411	59	36	matter	matter	NOUN
ftr-411	59	37	,	,	PUNCT
ftr-411	59	38	not	not	PART
ftr-411	59	39	to	to	PART
ftr-411	59	40	be	be	AUX
ftr-411	59	41	permitted	permit	VERB
ftr-411	59	42	without	without	ADP
ftr-411	59	43	compelling	compelling	ADJ
ftr-411	59	44	reason	reason	NOUN
ftr-411	59	45	.	.	PUNCT
ftr-411	60	1	many	many	ADJ
ftr-411	60	2	tax	tax	NOUN
ftr-411	60	3	-	-	PUNCT
ftr-411	60	4	treaty	treaty	NOUN
ftr-411	60	5	issues	issue	NOUN
ftr-411	60	6	depend	depend	VERB
ftr-411	60	7	on	on	ADP
ftr-411	60	8	an	an	DET
ftr-411	60	9	interpretation	interpretation	NOUN
ftr-411	60	10	of	of	ADP
ftr-411	60	11	domestic	domestic	ADJ
ftr-411	60	12	law	law	NOUN
ftr-411	60	13	,	,	PUNCT
ftr-411	60	14	and	and	CCONJ
ftr-411	60	15	that	that	DET
ftr-411	60	16	interpretation	interpretation	NOUN
ftr-411	60	17	ought	ought	AUX
ftr-411	60	18	to	to	PART
ftr-411	60	19	come	come	VERB
ftr-411	60	20	from	from	ADP
ftr-411	60	21	domestic	domestic	ADJ
ftr-411	60	22	courts.6	courts.6	PROPN
ftr-411	60	23	the	the	DET
ftr-411	60	24	oecd	oecd	PROPN
ftr-411	60	25	seems	seem	VERB
ftr-411	60	26	to	to	PART
ftr-411	60	27	recognize	recognize	VERB
ftr-411	60	28	that	that	SCONJ
ftr-411	60	29	an	an	DET
ftr-411	60	30	international	international	ADJ
ftr-411	60	31	tribunal	tribunal	NOUN
ftr-411	60	32	should	should	AUX
ftr-411	60	33	not	not	PART
ftr-411	60	34	act	act	VERB
ftr-411	60	35	as	as	ADP
ftr-411	60	36	a	a	DET
ftr-411	60	37	court	court	NOUN
ftr-411	60	38	of	of	ADP
ftr-411	60	39	review	review	NOUN
ftr-411	60	40	for	for	ADP
ftr-411	60	41	the	the	DET
ftr-411	60	42	decisions	decision	NOUN
ftr-411	60	43	of	of	ADP
ftr-411	60	44	domestic	domestic	ADJ
ftr-411	60	45	courts	court	NOUN
ftr-411	60	46	.	.	PUNCT
ftr-411	61	1	yet	yet	ADV
ftr-411	61	2	,	,	PUNCT
ftr-411	61	3	it	it	PRON
ftr-411	61	4	is	be	AUX
ftr-411	61	5	prepared	prepared	ADJ
ftr-411	61	6	to	to	PART
ftr-411	61	7	offer	offer	VERB
ftr-411	61	8	multinational	multinational	ADJ
ftr-411	61	9	companies	company	NOUN
ftr-411	61	10	an	an	DET
ftr-411	61	11	opportunity	opportunity	NOUN
ftr-411	61	12	to	to	PART
ftr-411	61	13	supplant	supplant	VERB
ftr-411	61	14	the	the	DET
ftr-411	61	15	domestic	domestic	ADJ
ftr-411	61	16	courts	court	NOUN
ftr-411	61	17	with	with	ADP
ftr-411	61	18	a	a	DET
ftr-411	61	19	secret	secret	ADJ
ftr-411	61	20	tribunal	tribunal	NOUN
ftr-411	61	21	of	of	ADP
ftr-411	61	22	their	their	PRON
ftr-411	61	23	own	own	ADJ
ftr-411	61	24	choosing	choosing	NOUN
ftr-411	61	25	.	.	PUNCT
ftr-411	62	1	another	another	DET
ftr-411	62	2	negative	negative	ADJ
ftr-411	62	3	consequence	consequence	NOUN
ftr-411	62	4	is	be	AUX
ftr-411	62	5	the	the	DET
ftr-411	62	6	potential	potential	NOUN
ftr-411	62	7	for	for	ADP
ftr-411	62	8	corruption	corruption	NOUN
ftr-411	62	9	presented	present	VERB
ftr-411	62	10	by	by	ADP
ftr-411	62	11	a	a	DET
ftr-411	62	12	secret	secret	ADJ
ftr-411	62	13	adjudicative	adjudicative	ADJ
ftr-411	62	14	system	system	NOUN
ftr-411	62	15	.	.	PUNCT
ftr-411	63	1	in	in	ADP
ftr-411	63	2	a	a	DET
ftr-411	63	3	democratic	democratic	ADJ
ftr-411	63	4	society	society	NOUN
ftr-411	63	5	,	,	PUNCT
ftr-411	63	6	the	the	DET
ftr-411	63	7	basic	basic	ADJ
ftr-411	63	8	check	check	NOUN
ftr-411	63	9	on	on	ADP
ftr-411	63	10	the	the	DET
ftr-411	63	11	integrity	integrity	NOUN
ftr-411	63	12	of	of	ADP
ftr-411	63	13	the	the	DET
ftr-411	63	14	judiciary	judiciary	NOUN
ftr-411	63	15	is	be	AUX
ftr-411	63	16	transparency	transparency	NOUN
ftr-411	63	17	.	.	PUNCT
ftr-411	64	1	the	the	DET
ftr-411	64	2	oecd	oecd	PROPN
ftr-411	64	3	would	would	AUX
ftr-411	64	4	eliminate	eliminate	VERB
ftr-411	64	5	that	that	DET
ftr-411	64	6	check	check	NOUN
ftr-411	64	7	under	under	ADP
ftr-411	64	8	its	its	PRON
ftr-411	64	9	proposed	propose	VERB
ftr-411	64	10	secret	secret	ADJ
ftr-411	64	11	system	system	NOUN
ftr-411	64	12	.	.	PUNCT
ftr-411	65	1	in	in	ADP
ftr-411	65	2	private	private	ADJ
ftr-411	65	3	arbitration	arbitration	NOUN
ftr-411	65	4	,	,	PUNCT
ftr-411	65	5	some	some	DET
ftr-411	65	6	check	check	NOUN
ftr-411	65	7	on	on	ADP
ftr-411	65	8	the	the	DET
ftr-411	65	9	integrity	integrity	NOUN
ftr-411	65	10	of	of	ADP
ftr-411	65	11	the	the	DET
ftr-411	65	12	system	system	NOUN
ftr-411	65	13	is	be	AUX
ftr-411	65	14	provided	provide	VERB
ftr-411	65	15	by	by	ADP
ftr-411	65	16	the	the	DET
ftr-411	65	17	strong	strong	ADJ
ftr-411	65	18	self	self	NOUN
ftr-411	65	19	-	-	PUNCT
ftr-411	65	20	interest	interest	NOUN
ftr-411	65	21	of	of	ADP
ftr-411	65	22	the	the	DET
ftr-411	65	23	parties	party	NOUN
ftr-411	65	24	.	.	PUNCT
ftr-411	66	1	that	that	SCONJ
ftr-411	66	2	self	self	NOUN
ftr-411	66	3	-	-	PUNCT
ftr-411	66	4	interest	interest	NOUN
ftr-411	66	5	is	be	AUX
ftr-411	66	6	decidedly	decidedly	ADV
ftr-411	66	7	less	less	ADV
ftr-411	66	8	strong	strong	ADJ
ftr-411	66	9	when	when	SCONJ
ftr-411	66	10	the	the	DET
ftr-411	66	11	money	money	NOUN
ftr-411	66	12	at	at	ADP
ftr-411	66	13	stake	stake	NOUN
ftr-411	66	14	is	be	AUX
ftr-411	66	15	the	the	DET
ftr-411	66	16	people	people	NOUN
ftr-411	66	17	's	's	PART
ftr-411	66	18	money	money	NOUN
ftr-411	66	19	,	,	PUNCT
ftr-411	66	20	not	not	PART
ftr-411	66	21	the	the	DET
ftr-411	66	22	private	private	ADJ
ftr-411	66	23	fortunes	fortune	NOUN
ftr-411	66	24	of	of	ADP
ftr-411	66	25	the	the	DET
ftr-411	66	26	parties	party	NOUN
ftr-411	66	27	.	.	PUNCT
ftr-411	67	1	corruption	corruption	NOUN
ftr-411	67	2	is	be	AUX
ftr-411	67	3	always	always	ADV
ftr-411	67	4	a	a	DET
ftr-411	67	5	concern	concern	NOUN
ftr-411	67	6	within	within	ADP
ftr-411	67	7	a	a	DET
ftr-411	67	8	tax	tax	NOUN
ftr-411	67	9	department	department	NOUN
ftr-411	67	10	,	,	PUNCT
ftr-411	67	11	and	and	CCONJ
ftr-411	67	12	well	well	ADV
ftr-411	67	13	-	-	PUNCT
ftr-411	67	14	run	run	VERB
ftr-411	67	15	departments	department	NOUN
ftr-411	67	16	have	have	VERB
ftr-411	67	17	strict	strict	ADJ
ftr-411	67	18	internal	internal	ADJ
ftr-411	67	19	procedures	procedure	NOUN
ftr-411	67	20	to	to	PART
ftr-411	67	21	combat	combat	VERB
ftr-411	67	22	it	it	PRON
ftr-411	67	23	.	.	PUNCT
ftr-411	68	1	those	those	DET
ftr-411	68	2	internal	internal	ADJ
ftr-411	68	3	procedures	procedure	NOUN
ftr-411	68	4	can	can	AUX
ftr-411	68	5	not	not	PART
ftr-411	68	6	work	work	VERB
ftr-411	68	7	effectively	effectively	ADV
ftr-411	68	8	to	to	ADP
ftr-411	68	9	police	police	NOUN
ftr-411	68	10	decisions	decision	NOUN
ftr-411	68	11	made	make	VERB
ftr-411	68	12	outside	outside	ADP
ftr-411	68	13	the	the	DET
ftr-411	68	14	department	department	NOUN
ftr-411	68	15	.	.	PUNCT
ftr-411	69	1	i	i	PRON
ftr-411	69	2	do	do	AUX
ftr-411	69	3	not	not	PART
ftr-411	69	4	suggest	suggest	VERB
ftr-411	69	5	that	that	SCONJ
ftr-411	69	6	corruption	corruption	NOUN
ftr-411	69	7	is	be	AUX
ftr-411	69	8	inevitable	inevitable	ADJ
ftr-411	69	9	under	under	ADP
ftr-411	69	10	the	the	DET
ftr-411	69	11	oecd	oecd	PROPN
ftr-411	69	12	proposal	proposal	NOUN
ftr-411	69	13	,	,	PUNCT
ftr-411	69	14	only	only	ADV
ftr-411	69	15	that	that	SCONJ
ftr-411	69	16	the	the	DET
ftr-411	69	17	possibility	possibility	NOUN
ftr-411	69	18	is	be	AUX
ftr-411	69	19	cause	cause	NOUN
ftr-411	69	20	for	for	ADP
ftr-411	69	21	serious	serious	ADJ
ftr-411	69	22	concern	concern	NOUN
ftr-411	69	23	.	.	PUNCT
ftr-411	70	1	if	if	SCONJ
ftr-411	70	2	the	the	DET
ftr-411	70	3	oecd	oecd	PROPN
ftr-411	70	4	believes	believe	VERB
ftr-411	70	5	that	that	SCONJ
ftr-411	70	6	resolution	resolution	NOUN
ftr-411	70	7	of	of	ADP
ftr-411	70	8	all	all	DET
ftr-411	70	9	treaty	treaty	NOUN
ftr-411	70	10	disputes	dispute	NOUN
ftr-411	70	11	referred	refer	VERB
ftr-411	70	12	to	to	ADP
ftr-411	70	13	the	the	DET
ftr-411	70	14	competent	competent	ADJ
ftr-411	70	15	authorities	authority	NOUN
ftr-411	70	16	is	be	AUX
ftr-411	70	17	necessary	necessary	ADJ
ftr-411	70	18	for	for	ADP
ftr-411	70	19	some	some	DET
ftr-411	70	20	reason	reason	NOUN
ftr-411	70	21	,	,	PUNCT
ftr-411	70	22	it	it	PRON
ftr-411	70	23	should	should	AUX
ftr-411	70	24	not	not	PART
ftr-411	70	25	favor	favor	VERB
ftr-411	70	26	its	its	PRON
ftr-411	70	27	5	5	NUM
ftr-411	70	28	.	.	PUNCT
ftr-411	71	1	see	see	VERB
ftr-411	71	2	oecd	oecd	PROPN
ftr-411	71	3	proposal	proposal	PROPN
ftr-411	71	4	,	,	PUNCT
ftr-411	71	5	supra	supra	PROPN
ftr-411	71	6	note	note	PROPN
ftr-411	71	7	1	1	NUM
ftr-411	71	8	,	,	PUNCT
ftr-411	71	9	14	14	NUM
ftr-411	71	10	,	,	PUNCT
ftr-411	71	11	51	51	NUM
ftr-411	71	12	,	,	PUNCT
ftr-411	71	13	53	53	NUM
ftr-411	71	14	,	,	PUNCT
ftr-411	71	15	62	62	NUM
ftr-411	71	16	.	.	PUNCT
ftr-411	72	1	ideally	ideally	ADV
ftr-411	72	2	,	,	PUNCT
ftr-411	72	3	an	an	DET
ftr-411	72	4	arbitration	arbitration	NOUN
ftr-411	72	5	system	system	NOUN
ftr-411	72	6	should	should	AUX
ftr-411	72	7	operate	operate	VERB
ftr-411	72	8	only	only	ADV
ftr-411	72	9	if	if	SCONJ
ftr-411	72	10	the	the	DET
ftr-411	72	11	taxpayer	taxpayer	NOUN
ftr-411	72	12	has	have	AUX
ftr-411	72	13	agreed	agree	VERB
ftr-411	72	14	to	to	PART
ftr-411	72	15	be	be	AUX
ftr-411	72	16	bound	bind	VERB
ftr-411	72	17	by	by	ADP
ftr-411	72	18	it	it	PRON
ftr-411	72	19	.	.	PUNCT
ftr-411	73	1	achieving	achieve	VERB
ftr-411	73	2	that	that	DET
ftr-411	73	3	ideal	ideal	ADJ
ftr-411	73	4	system	system	NOUN
ftr-411	73	5	is	be	AUX
ftr-411	73	6	difficult	difficult	ADJ
ftr-411	73	7	in	in	ADP
ftr-411	73	8	countries	country	NOUN
ftr-411	73	9	that	that	PRON
ftr-411	73	10	do	do	AUX
ftr-411	73	11	not	not	PART
ftr-411	73	12	allow	allow	VERB
ftr-411	73	13	for	for	ADP
ftr-411	73	14	the	the	DET
ftr-411	73	15	waiver	waiver	NOUN
ftr-411	73	16	of	of	ADP
ftr-411	73	17	court	court	NOUN
ftr-411	73	18	remedies	remedy	NOUN
ftr-411	73	19	.	.	PUNCT
ftr-411	74	1	see	see	VERB
ftr-411	74	2	hugh	hugh	PROPN
ftr-411	74	3	j.	j.	PROPN
ftr-411	74	4	ault	ault	PROPN
ftr-411	74	5	,	,	PUNCT
ftr-411	74	6	"	"	PUNCT
ftr-411	74	7	improving	improve	VERB
ftr-411	74	8	the	the	DET
ftr-411	74	9	resolution	resolution	NOUN
ftr-411	74	10	of	of	ADP
ftr-411	74	11	international	international	ADJ
ftr-411	74	12	tax	tax	NOUN
ftr-411	74	13	disputes	dispute	NOUN
ftr-411	74	14	,	,	PUNCT
ftr-411	74	15	"	"	PUNCT
ftr-411	74	16	7	7	NUM
ftr-411	74	17	fla	fla	PROPN
ftr-411	74	18	.	.	PUNCT
ftr-411	75	1	tax	tax	PROPN
ftr-411	75	2	rev	rev	PROPN
ftr-411	75	3	.	.	PROPN
ftr-411	75	4	137	137	NUM
ftr-411	75	5	,	,	PUNCT
ftr-411	75	6	146	146	NUM
ftr-411	75	7	-	-	SYM
ftr-411	75	8	47	47	NUM
ftr-411	75	9	(	(	PUNCT
ftr-411	75	10	2005	2005	NUM
ftr-411	75	11	)	)	PUNCT
ftr-411	75	12	(	(	PUNCT
ftr-411	75	13	hereinafter	hereinafter	NOUN
ftr-411	75	14	"	"	PUNCT
ftr-411	75	15	ault	ault	PROPN
ftr-411	75	16	"	"	PUNCT
ftr-411	75	17	)	)	PUNCT
ftr-411	75	18	.	.	PUNCT
ftr-411	76	1	professor	professor	NOUN
ftr-411	76	2	ault	ault	PROPN
ftr-411	76	3	is	be	AUX
ftr-411	76	4	a	a	DET
ftr-411	76	5	senior	senior	ADJ
ftr-411	76	6	advisor	advisor	NOUN
ftr-411	76	7	to	to	ADP
ftr-411	76	8	the	the	DET
ftr-411	76	9	oecd	oecd	PROPN
ftr-411	76	10	centre	centre	PROPN
ftr-411	76	11	for	for	ADP
ftr-411	76	12	tax	tax	NOUN
ftr-411	76	13	policy	policy	NOUN
ftr-411	76	14	and	and	CCONJ
ftr-411	76	15	administration	administration	NOUN
ftr-411	76	16	.	.	PUNCT
ftr-411	77	1	6	6	X
ftr-411	77	2	.	.	PUNCT
ftr-411	77	3	the	the	DET
ftr-411	77	4	oecd	oecd	PROPN
ftr-411	77	5	suggests	suggest	VERB
ftr-411	77	6	that	that	SCONJ
ftr-411	77	7	the	the	DET
ftr-411	77	8	arbitration	arbitration	NOUN
ftr-411	77	9	panel	panel	NOUN
ftr-411	77	10	might	might	AUX
ftr-411	77	11	refer	refer	VERB
ftr-411	77	12	certain	certain	ADJ
ftr-411	77	13	matters	matter	NOUN
ftr-411	77	14	of	of	ADP
ftr-411	77	15	domestic	domestic	ADJ
ftr-411	77	16	law	law	NOUN
ftr-411	77	17	to	to	ADP
ftr-411	77	18	some	some	DET
ftr-411	77	19	other	other	ADJ
ftr-411	77	20	arbitration	arbitration	NOUN
ftr-411	77	21	panel	panel	NOUN
ftr-411	77	22	having	have	VERB
ftr-411	77	23	competence	competence	NOUN
ftr-411	77	24	in	in	ADP
ftr-411	77	25	local	local	ADJ
ftr-411	77	26	law	law	NOUN
ftr-411	77	27	.	.	PUNCT
ftr-411	78	1	see	see	VERB
ftr-411	78	2	91	91	NUM
ftr-411	78	3	of	of	ADP
ftr-411	78	4	oecd	oecd	PROPN
ftr-411	78	5	report	report	NOUN
ftr-411	78	6	.	.	PUNCT
ftr-411	79	1	the	the	DET
ftr-411	79	2	likely	likely	ADJ
ftr-411	79	3	effect	effect	NOUN
ftr-411	79	4	of	of	ADP
ftr-411	79	5	such	such	ADJ
ftr-411	79	6	referral	referral	NOUN
ftr-411	79	7	would	would	AUX
ftr-411	79	8	be	be	AUX
ftr-411	79	9	to	to	PART
ftr-411	79	10	prevent	prevent	VERB
ftr-411	79	11	the	the	DET
ftr-411	79	12	arbitration	arbitration	NOUN
ftr-411	79	13	panel	panel	NOUN
ftr-411	79	14	from	from	ADP
ftr-411	79	15	reaching	reach	VERB
ftr-411	79	16	a	a	DET
ftr-411	79	17	final	final	ADJ
ftr-411	79	18	resolution	resolution	NOUN
ftr-411	79	19	of	of	ADP
ftr-411	79	20	the	the	DET
ftr-411	79	21	matters	matter	NOUN
ftr-411	79	22	before	before	ADP
ftr-411	79	23	it	it	PRON
ftr-411	79	24	.	.	PUNCT
ftr-411	80	1	[	[	X
ftr-411	80	2	vol	vol	NOUN
ftr-411	80	3	.	.	PUNCT
ftr-411	80	4	7:9	7:9	NUM
ftr-411	80	5	comments	comment	NOUN
ftr-411	80	6	on	on	ADP
ftr-411	80	7	the	the	DET
ftr-411	80	8	oecd	oecd	PROPN
ftr-411	80	9	proposal	proposal	NOUN
ftr-411	80	10	own	own	ADJ
ftr-411	80	11	proposal	proposal	NOUN
ftr-411	80	12	.	.	PUNCT
ftr-411	81	1	that	that	DET
ftr-411	81	2	proposal	proposal	NOUN
ftr-411	81	3	,	,	PUNCT
ftr-411	81	4	by	by	ADP
ftr-411	81	5	its	its	PRON
ftr-411	81	6	own	own	ADJ
ftr-411	81	7	terms	term	NOUN
ftr-411	81	8	,	,	PUNCT
ftr-411	81	9	will	will	AUX
ftr-411	81	10	provide	provide	VERB
ftr-411	81	11	for	for	ADP
ftr-411	81	12	resolution	resolution	NOUN
ftr-411	81	13	of	of	ADP
ftr-411	81	14	a	a	DET
ftr-411	81	15	dispute	dispute	NOUN
ftr-411	81	16	only	only	ADV
ftr-411	81	17	when	when	SCONJ
ftr-411	81	18	the	the	DET
ftr-411	81	19	taxpayer	taxpayer	NOUN
ftr-411	81	20	,	,	PUNCT
ftr-411	81	21	at	at	ADP
ftr-411	81	22	its	its	PRON
ftr-411	81	23	sole	sole	ADJ
ftr-411	81	24	discretion	discretion	NOUN
ftr-411	81	25	,	,	PUNCT
ftr-411	81	26	elects	elect	NOUN
ftr-411	81	27	to	to	PART
ftr-411	81	28	invoke	invoke	VERB
ftr-411	81	29	arbitration	arbitration	NOUN
ftr-411	81	30	.	.	PUNCT
ftr-411	82	1	i	i	PRON
ftr-411	82	2	assume	assume	VERB
ftr-411	82	3	that	that	SCONJ
ftr-411	82	4	the	the	DET
ftr-411	82	5	oecd	oecd	PROPN
ftr-411	82	6	did	do	AUX
ftr-411	82	7	not	not	PART
ftr-411	82	8	propose	propose	VERB
ftr-411	82	9	to	to	PART
ftr-411	82	10	make	make	VERB
ftr-411	82	11	arbitration	arbitration	NOUN
ftr-411	82	12	mandatory	mandatory	ADJ
ftr-411	82	13	in	in	ADP
ftr-411	82	14	all	all	DET
ftr-411	82	15	cases	case	NOUN
ftr-411	82	16	because	because	SCONJ
ftr-411	82	17	it	it	PRON
ftr-411	82	18	did	do	AUX
ftr-411	82	19	not	not	PART
ftr-411	82	20	want	want	VERB
ftr-411	82	21	to	to	PART
ftr-411	82	22	provoke	provoke	VERB
ftr-411	82	23	opposition	opposition	NOUN
ftr-411	82	24	from	from	ADP
ftr-411	82	25	taxpayers	taxpayer	NOUN
ftr-411	82	26	.	.	PUNCT
ftr-411	83	1	that	that	DET
ftr-411	83	2	solicitude	solicitude	NOUN
ftr-411	83	3	for	for	ADP
ftr-411	83	4	the	the	DET
ftr-411	83	5	interests	interest	NOUN
ftr-411	83	6	of	of	ADP
ftr-411	83	7	taxpayers	taxpayer	NOUN
ftr-411	83	8	is	be	AUX
ftr-411	83	9	both	both	PRON
ftr-411	83	10	unwise	unwise	ADJ
ftr-411	83	11	and	and	CCONJ
ftr-411	83	12	unwarranted	unwarranted	ADJ
ftr-411	83	13	.	.	PUNCT
ftr-411	84	1	it	it	PRON
ftr-411	84	2	is	be	AUX
ftr-411	84	3	unwise	unwise	ADJ
ftr-411	84	4	because	because	SCONJ
ftr-411	84	5	it	it	PRON
ftr-411	84	6	gives	give	VERB
ftr-411	84	7	taxpayers	taxpayer	NOUN
ftr-411	84	8	one	one	NUM
ftr-411	84	9	more	more	ADJ
ftr-411	84	10	lever	lever	NOUN
ftr-411	84	11	to	to	PART
ftr-411	84	12	game	game	VERB
ftr-411	84	13	the	the	DET
ftr-411	84	14	system	system	NOUN
ftr-411	84	15	.	.	PUNCT
ftr-411	85	1	it	it	PRON
ftr-411	85	2	is	be	AUX
ftr-411	85	3	unwarranted	unwarranted	ADJ
ftr-411	85	4	because	because	SCONJ
ftr-411	85	5	taxation	taxation	NOUN
ftr-411	85	6	is	be	AUX
ftr-411	85	7	not	not	PART
ftr-411	85	8	about	about	ADP
ftr-411	85	9	doing	do	VERB
ftr-411	85	10	nice	nice	ADJ
ftr-411	85	11	things	thing	NOUN
ftr-411	85	12	to	to	PART
ftr-411	85	13	please	please	VERB
ftr-411	85	14	taxpayers	taxpayer	NOUN
ftr-411	85	15	.	.	PUNCT
ftr-411	86	1	if	if	SCONJ
ftr-411	86	2	treaty	treaty	NOUN
ftr-411	86	3	partners	partner	NOUN
ftr-411	86	4	have	have	VERB
ftr-411	86	5	an	an	DET
ftr-411	86	6	interest	interest	NOUN
ftr-411	86	7	in	in	ADP
ftr-411	86	8	resolving	resolve	VERB
ftr-411	86	9	their	their	PRON
ftr-411	86	10	treaty	treaty	NOUN
ftr-411	86	11	disputes	dispute	NOUN
ftr-411	86	12	,	,	PUNCT
ftr-411	86	13	as	as	SCONJ
ftr-411	86	14	the	the	DET
ftr-411	86	15	oecd	oecd	PROPN
ftr-411	86	16	alleges	allege	VERB
ftr-411	86	17	,	,	PUNCT
ftr-411	86	18	then	then	ADV
ftr-411	86	19	they	they	PRON
ftr-411	86	20	should	should	AUX
ftr-411	86	21	not	not	PART
ftr-411	86	22	refrain	refrain	VERB
ftr-411	86	23	from	from	ADP
ftr-411	86	24	doing	do	VERB
ftr-411	86	25	so	so	ADV
ftr-411	86	26	simply	simply	ADV
ftr-411	86	27	to	to	PART
ftr-411	86	28	please	please	VERB
ftr-411	86	29	some	some	DET
ftr-411	86	30	disgruntled	disgruntled	ADJ
ftr-411	86	31	taxpayers	taxpayer	NOUN
ftr-411	86	32	.	.	PUNCT
ftr-411	87	1	as	as	SCONJ
ftr-411	87	2	suggested	suggest	VERB
ftr-411	87	3	above	above	ADV
ftr-411	87	4	,	,	PUNCT
ftr-411	87	5	the	the	DET
ftr-411	87	6	potential	potential	ADJ
ftr-411	87	7	costs	cost	NOUN
ftr-411	87	8	of	of	ADP
ftr-411	87	9	perfection	perfection	NOUN
ftr-411	87	10	resolving	resolve	VERB
ftr-411	87	11	all	all	DET
ftr-411	87	12	competent	competent	ADJ
ftr-411	87	13	-	-	PUNCT
ftr-411	87	14	authority	authority	NOUN
ftr-411	87	15	cases	case	NOUN
ftr-411	87	16	are	be	AUX
ftr-411	87	17	high	high	ADJ
ftr-411	87	18	.	.	PUNCT
ftr-411	88	1	in	in	ADP
ftr-411	88	2	contrast	contrast	NOUN
ftr-411	88	3	,	,	PUNCT
ftr-411	88	4	for	for	ADP
ftr-411	88	5	reasons	reason	NOUN
ftr-411	88	6	discussed	discuss	VERB
ftr-411	88	7	below	below	ADV
ftr-411	88	8	,	,	PUNCT
ftr-411	88	9	the	the	DET
ftr-411	88	10	costs	cost	NOUN
ftr-411	88	11	of	of	ADP
ftr-411	88	12	tolerating	tolerate	VERB
ftr-411	88	13	some	some	DET
ftr-411	88	14	imperfection	imperfection	NOUN
ftr-411	88	15	in	in	ADP
ftr-411	88	16	the	the	DET
ftr-411	88	17	competent	competent	ADJ
ftr-411	88	18	-	-	PUNCT
ftr-411	88	19	authority	authority	NOUN
ftr-411	88	20	mechanism	mechanism	NOUN
ftr-411	88	21	may	may	AUX
ftr-411	88	22	be	be	AUX
ftr-411	88	23	fairly	fairly	ADV
ftr-411	88	24	small	small	ADJ
ftr-411	88	25	.	.	PUNCT
ftr-411	89	1	not	not	PART
ftr-411	89	2	knowing	know	VERB
ftr-411	89	3	the	the	DET
ftr-411	89	4	particulars	particular	NOUN
ftr-411	89	5	of	of	ADP
ftr-411	89	6	any	any	PRON
ftr-411	89	7	of	of	ADP
ftr-411	89	8	the	the	DET
ftr-411	89	9	actual	actual	ADJ
ftr-411	89	10	cases	case	NOUN
ftr-411	89	11	that	that	PRON
ftr-411	89	12	do	do	AUX
ftr-411	89	13	not	not	PART
ftr-411	89	14	get	get	AUX
ftr-411	89	15	resolved	resolve	VERB
ftr-411	89	16	,	,	PUNCT
ftr-411	89	17	i	i	PRON
ftr-411	89	18	obviously	obviously	ADV
ftr-411	89	19	can	can	AUX
ftr-411	89	20	not	not	PART
ftr-411	89	21	make	make	VERB
ftr-411	89	22	anything	anything	PRON
ftr-411	89	23	close	close	ADJ
ftr-411	89	24	to	to	ADP
ftr-411	89	25	a	a	DET
ftr-411	89	26	full	full	ADJ
ftr-411	89	27	assessment	assessment	NOUN
ftr-411	89	28	.	.	PUNCT
ftr-411	90	1	still	still	ADV
ftr-411	90	2	,	,	PUNCT
ftr-411	90	3	i	i	PRON
ftr-411	90	4	can	can	AUX
ftr-411	90	5	suggest	suggest	VERB
ftr-411	90	6	a	a	DET
ftr-411	90	7	general	general	ADJ
ftr-411	90	8	framework	framework	NOUN
ftr-411	90	9	for	for	ADP
ftr-411	90	10	analysis	analysis	NOUN
ftr-411	90	11	.	.	PUNCT
ftr-411	91	1	b.	b.	PROPN
ftr-411	91	2	unsettled	unsettle	VERB
ftr-411	91	3	cases	case	NOUN
ftr-411	91	4	of	of	ADP
ftr-411	91	5	potential	potential	ADJ
ftr-411	91	6	double	double	ADJ
ftr-411	91	7	non	non	NOUN
ftr-411	91	8	-	-	NOUN
ftr-411	91	9	taxation	taxation	ADJ
ftr-411	91	10	the	the	DET
ftr-411	91	11	non	non	ADJ
ftr-411	91	12	-	-	ADJ
ftr-411	91	13	resolved	resolved	ADJ
ftr-411	91	14	competent	competent	ADJ
ftr-411	91	15	-	-	PUNCT
ftr-411	91	16	authority	authority	NOUN
ftr-411	91	17	cases	case	NOUN
ftr-411	91	18	necessarily	necessarily	ADV
ftr-411	91	19	fall	fall	VERB
ftr-411	91	20	into	into	ADP
ftr-411	91	21	two	two	NUM
ftr-411	91	22	categories	category	NOUN
ftr-411	91	23	:	:	PUNCT
ftr-411	91	24	(	(	PUNCT
ftr-411	91	25	1	1	X
ftr-411	91	26	)	)	PUNCT
ftr-411	91	27	cases	case	NOUN
ftr-411	91	28	of	of	ADP
ftr-411	91	29	potential	potential	ADJ
ftr-411	91	30	double	double	ADJ
ftr-411	91	31	taxation	taxation	NOUN
ftr-411	91	32	,	,	PUNCT
ftr-411	91	33	and	and	CCONJ
ftr-411	91	34	(	(	PUNCT
ftr-411	91	35	2	2	X
ftr-411	91	36	)	)	PUNCT
ftr-411	91	37	cases	case	NOUN
ftr-411	91	38	of	of	ADP
ftr-411	91	39	potential	potential	ADJ
ftr-411	91	40	double	double	ADJ
ftr-411	91	41	non	non	NOUN
ftr-411	91	42	-	-	NOUN
ftr-411	91	43	taxation	taxation	NOUN
ftr-411	91	44	.	.	PUNCT
ftr-411	92	1	i	i	PRON
ftr-411	92	2	suspect	suspect	VERB
ftr-411	92	3	that	that	SCONJ
ftr-411	92	4	the	the	DET
ftr-411	92	5	majority	majority	NOUN
ftr-411	92	6	of	of	ADP
ftr-411	92	7	the	the	DET
ftr-411	92	8	unresolved	unresolved	ADJ
ftr-411	92	9	cases	case	NOUN
ftr-411	92	10	fall	fall	VERB
ftr-411	92	11	into	into	ADP
ftr-411	92	12	the	the	DET
ftr-411	92	13	second	second	ADJ
ftr-411	92	14	category	category	NOUN
ftr-411	92	15	.	.	PUNCT
ftr-411	93	1	i	i	PRON
ftr-411	93	2	have	have	VERB
ftr-411	93	3	no	no	DET
ftr-411	93	4	data	datum	NOUN
ftr-411	93	5	on	on	ADP
ftr-411	93	6	unresolved	unresolved	ADJ
ftr-411	93	7	cases	case	NOUN
ftr-411	93	8	,	,	PUNCT
ftr-411	93	9	of	of	ADP
ftr-411	93	10	course	course	NOUN
ftr-411	93	11	,	,	PUNCT
ftr-411	93	12	because	because	SCONJ
ftr-411	93	13	the	the	DET
ftr-411	93	14	whole	whole	ADJ
ftr-411	93	15	competentauthority	competentauthority	NOUN
ftr-411	93	16	process	process	NOUN
ftr-411	93	17	is	be	AUX
ftr-411	93	18	secret	secret	ADJ
ftr-411	93	19	.	.	PUNCT
ftr-411	94	1	but	but	CCONJ
ftr-411	94	2	i	i	PRON
ftr-411	94	3	have	have	AUX
ftr-411	94	4	known	know	VERB
ftr-411	94	5	a	a	DET
ftr-411	94	6	lot	lot	NOUN
ftr-411	94	7	of	of	ADP
ftr-411	94	8	tax	tax	NOUN
ftr-411	94	9	administrators	administrator	NOUN
ftr-411	94	10	over	over	ADP
ftr-411	94	11	the	the	DET
ftr-411	94	12	years	year	NOUN
ftr-411	94	13	.	.	PUNCT
ftr-411	95	1	in	in	ADP
ftr-411	95	2	general	general	ADJ
ftr-411	95	3	,	,	PUNCT
ftr-411	95	4	the	the	DET
ftr-411	95	5	ones	one	NOUN
ftr-411	95	6	i	i	PRON
ftr-411	95	7	have	have	AUX
ftr-411	95	8	known	know	VERB
ftr-411	95	9	do	do	AUX
ftr-411	95	10	not	not	PART
ftr-411	95	11	like	like	VERB
ftr-411	95	12	double	double	ADJ
ftr-411	95	13	taxation	taxation	NOUN
ftr-411	95	14	,	,	PUNCT
ftr-411	95	15	and	and	CCONJ
ftr-411	95	16	they	they	PRON
ftr-411	95	17	do	do	AUX
ftr-411	95	18	not	not	PART
ftr-411	95	19	like	like	VERB
ftr-411	95	20	double	double	ADJ
ftr-411	95	21	non	non	NOUN
ftr-411	95	22	-	-	NOUN
ftr-411	95	23	taxation	taxation	NOUN
ftr-411	95	24	.	.	PUNCT
ftr-411	96	1	so	so	ADV
ftr-411	96	2	,	,	PUNCT
ftr-411	96	3	it	it	PRON
ftr-411	96	4	seems	seem	VERB
ftr-411	96	5	plausible	plausible	ADJ
ftr-411	96	6	to	to	ADP
ftr-411	96	7	me	i	PRON
ftr-411	96	8	that	that	SCONJ
ftr-411	96	9	they	they	PRON
ftr-411	96	10	generally	generally	ADV
ftr-411	96	11	would	would	AUX
ftr-411	96	12	be	be	AUX
ftr-411	96	13	inclined	incline	VERB
ftr-411	96	14	to	to	PART
ftr-411	96	15	compromise	compromise	VERB
ftr-411	96	16	with	with	ADP
ftr-411	96	17	their	their	PRON
ftr-411	96	18	counterparts	counterpart	NOUN
ftr-411	96	19	to	to	PART
ftr-411	96	20	settle	settle	VERB
ftr-411	96	21	double	double	ADJ
ftr-411	96	22	taxation	taxation	NOUN
ftr-411	96	23	cases	case	NOUN
ftr-411	96	24	but	but	CCONJ
ftr-411	96	25	might	might	AUX
ftr-411	96	26	occasionally	occasionally	ADV
ftr-411	96	27	dig	dig	VERB
ftr-411	96	28	in	in	ADP
ftr-411	96	29	their	their	PRON
ftr-411	96	30	heels	heel	NOUN
ftr-411	96	31	when	when	SCONJ
ftr-411	96	32	asked	ask	VERB
ftr-411	96	33	to	to	PART
ftr-411	96	34	facilitate	facilitate	VERB
ftr-411	96	35	double	double	ADJ
ftr-411	96	36	non	non	NOUN
ftr-411	96	37	-	-	NOUN
ftr-411	96	38	taxation	taxation	NOUN
ftr-411	96	39	.	.	PUNCT
ftr-411	97	1	double	double	ADJ
ftr-411	97	2	non	non	ADJ
ftr-411	97	3	-	-	ADJ
ftr-411	97	4	taxation	taxation	ADJ
ftr-411	97	5	cases	case	NOUN
ftr-411	97	6	are	be	AUX
ftr-411	97	7	themselves	themselves	PRON
ftr-411	97	8	common	common	ADJ
ftr-411	97	9	and	and	CCONJ
ftr-411	97	10	are	be	AUX
ftr-411	97	11	often	often	ADV
ftr-411	97	12	the	the	DET
ftr-411	97	13	goal	goal	NOUN
ftr-411	97	14	of	of	ADP
ftr-411	97	15	sophisticated	sophisticated	ADJ
ftr-411	97	16	tax	tax	NOUN
ftr-411	97	17	planning	planning	NOUN
ftr-411	97	18	.	.	PUNCT
ftr-411	98	1	as	as	ADP
ftr-411	98	2	an	an	DET
ftr-411	98	3	example	example	NOUN
ftr-411	98	4	,	,	PUNCT
ftr-411	98	5	assume	assume	VERB
ftr-411	98	6	that	that	SCONJ
ftr-411	98	7	country	country	NOUN
ftr-411	98	8	a	a	DET
ftr-411	98	9	exempts	exempt	NOUN
ftr-411	98	10	capital	capital	NOUN
ftr-411	98	11	gains	gain	NOUN
ftr-411	98	12	and	and	CCONJ
ftr-411	98	13	country	country	NOUN
ftr-411	98	14	b	b	NOUN
ftr-411	98	15	does	do	VERB
ftr-411	98	16	not	not	PART
ftr-411	98	17	.	.	PUNCT
ftr-411	99	1	country	country	NOUN
ftr-411	99	2	b	b	NOUN
ftr-411	99	3	,	,	PUNCT
ftr-411	99	4	however	however	ADV
ftr-411	99	5	,	,	PUNCT
ftr-411	99	6	has	have	VERB
ftr-411	99	7	a	a	DET
ftr-411	99	8	tax	tax	NOUN
ftr-411	99	9	treaty	treaty	NOUN
ftr-411	99	10	with	with	ADP
ftr-411	99	11	country	country	NOUN
ftr-411	99	12	a	a	PRON
ftr-411	99	13	that	that	PRON
ftr-411	99	14	exempts	exempt	VERB
ftr-411	99	15	some	some	DET
ftr-411	99	16	but	but	CCONJ
ftr-411	99	17	not	not	PART
ftr-411	99	18	all	all	PRON
ftr-411	99	19	capital	capital	NOUN
ftr-411	99	20	gains	gain	NOUN
ftr-411	99	21	earned	earn	VERB
ftr-411	99	22	in	in	ADP
ftr-411	99	23	country	country	NOUN
ftr-411	99	24	b	b	PROPN
ftr-411	99	25	by	by	ADP
ftr-411	99	26	a	a	DET
ftr-411	99	27	resident	resident	NOUN
ftr-411	99	28	of	of	ADP
ftr-411	99	29	country	country	NOUN
ftr-411	99	30	a.7	a.7	PROPN
ftr-411	99	31	the	the	DET
ftr-411	99	32	taxpayer	taxpayer	NOUN
ftr-411	99	33	,	,	PUNCT
ftr-411	99	34	a	a	DET
ftr-411	99	35	resident	resident	NOUN
ftr-411	99	36	of	of	ADP
ftr-411	99	37	country	country	NOUN
ftr-411	99	38	a	a	PRON
ftr-411	99	39	,	,	PUNCT
ftr-411	99	40	7	7	X
ftr-411	99	41	.	.	X
ftr-411	99	42	see	see	VERB
ftr-411	99	43	oecd	oecd	PROPN
ftr-411	99	44	model	model	PROPN
ftr-411	99	45	tax	tax	PROPN
ftr-411	99	46	convention	convention	PROPN
ftr-411	99	47	,	,	PUNCT
ftr-411	99	48	supra	supra	PROPN
ftr-411	99	49	note	note	NOUN
ftr-411	99	50	3	3	NUM
ftr-411	99	51	,	,	PUNCT
ftr-411	99	52	art	art	NOUN
ftr-411	99	53	.	.	PUNCT
ftr-411	100	1	13	13	NUM
ftr-411	100	2	,	,	PUNCT
ftr-411	100	3	5	5	NUM
ftr-411	100	4	(	(	PUNCT
ftr-411	100	5	"	"	PUNCT
ftr-411	100	6	gains	gain	NOUN
ftr-411	100	7	from	from	ADP
ftr-411	100	8	the	the	DET
ftr-411	100	9	alienation	alienation	NOUN
ftr-411	100	10	of	of	ADP
ftr-411	100	11	any	any	DET
ftr-411	100	12	property	property	NOUN
ftr-411	100	13	,	,	PUNCT
ftr-411	100	14	other	other	ADJ
ftr-411	100	15	than	than	ADP
ftr-411	100	16	that	that	PRON
ftr-411	100	17	referred	refer	VERB
ftr-411	100	18	to	to	ADP
ftr-411	100	19	in	in	ADP
ftr-411	100	20	paragraphs	paragraph	NOUN
ftr-411	100	21	1	1	NUM
ftr-411	100	22	,	,	PUNCT
ftr-411	100	23	2	2	NUM
ftr-411	100	24	,	,	PUNCT
ftr-411	100	25	3	3	NUM
ftr-411	100	26	and	and	CCONJ
ftr-411	100	27	4	4	NUM
ftr-411	100	28	,	,	PUNCT
ftr-411	100	29	shall	shall	AUX
ftr-411	100	30	be	be	AUX
ftr-411	100	31	taxable	taxable	ADJ
ftr-411	100	32	only	only	ADV
ftr-411	100	33	in	in	ADP
ftr-411	100	34	the	the	DET
ftr-411	100	35	contracting	contracting	NOUN
ftr-411	100	36	state	state	NOUN
ftr-411	100	37	of	of	ADP
ftr-411	100	38	which	which	PRON
ftr-411	100	39	the	the	DET
ftr-411	100	40	alienator	alienator	NOUN
ftr-411	100	41	is	be	AUX
ftr-411	100	42	a	a	DET
ftr-411	100	43	resident	resident	NOUN
ftr-411	100	44	.	.	PUNCT
ftr-411	100	45	"	"	PUNCT
ftr-411	100	46	)	)	PUNCT
ftr-411	100	47	.	.	PUNCT
ftr-411	101	1	2006	2006	NUM
ftr-411	101	2	]	]	PUNCT
ftr-411	101	3	florida	florida	PROPN
ftr-411	101	4	tax	tax	NOUN
ftr-411	101	5	review	review	NOUN
ftr-411	101	6	earns	earn	VERB
ftr-411	101	7	a	a	DET
ftr-411	101	8	capital	capital	NOUN
ftr-411	101	9	gain	gain	NOUN
ftr-411	101	10	of	of	ADP
ftr-411	101	11	$	$	SYM
ftr-411	101	12	100	100	NUM
ftr-411	101	13	million	million	NUM
ftr-411	101	14	in	in	ADP
ftr-411	101	15	country	country	NOUN
ftr-411	101	16	b	b	PROPN
ftr-411	101	17	,	,	PUNCT
ftr-411	101	18	which	which	PRON
ftr-411	101	19	it	it	PRON
ftr-411	101	20	claims	claim	VERB
ftr-411	101	21	is	be	AUX
ftr-411	101	22	exempt	exempt	ADJ
ftr-411	101	23	from	from	ADP
ftr-411	101	24	tax	tax	NOUN
ftr-411	101	25	in	in	ADP
ftr-411	101	26	country	country	NOUN
ftr-411	102	1	b	b	PROPN
ftr-411	102	2	under	under	ADP
ftr-411	102	3	the	the	DET
ftr-411	102	4	tax	tax	NOUN
ftr-411	102	5	treaty	treaty	NOUN
ftr-411	102	6	.	.	PUNCT
ftr-411	103	1	the	the	DET
ftr-411	103	2	tax	tax	NOUN
ftr-411	103	3	officials	official	NOUN
ftr-411	103	4	of	of	ADP
ftr-411	103	5	country	country	NOUN
ftr-411	103	6	b	b	PROPN
ftr-411	103	7	disagree	disagree	VERB
ftr-411	103	8	and	and	CCONJ
ftr-411	103	9	have	have	VERB
ftr-411	103	10	a	a	DET
ftr-411	103	11	reasonable	reasonable	ADJ
ftr-411	103	12	basis	basis	NOUN
ftr-411	103	13	for	for	ADP
ftr-411	103	14	that	that	DET
ftr-411	103	15	disagreement	disagreement	NOUN
ftr-411	103	16	.	.	PUNCT
ftr-411	104	1	the	the	DET
ftr-411	104	2	taxpayer	taxpayer	NOUN
ftr-411	104	3	asks	ask	VERB
ftr-411	104	4	the	the	DET
ftr-411	104	5	competent	competent	ADJ
ftr-411	104	6	authorities	authority	NOUN
ftr-411	104	7	of	of	ADP
ftr-411	104	8	country	country	NOUN
ftr-411	104	9	a	a	PRON
ftr-411	104	10	to	to	PART
ftr-411	104	11	intervene	intervene	VERB
ftr-411	104	12	on	on	ADP
ftr-411	104	13	its	its	PRON
ftr-411	104	14	behalf	behalf	NOUN
ftr-411	104	15	,	,	PUNCT
ftr-411	104	16	claiming	claim	VERB
ftr-411	104	17	that	that	SCONJ
ftr-411	104	18	taxation	taxation	NOUN
ftr-411	104	19	by	by	ADP
ftr-411	104	20	country	country	NOUN
ftr-411	104	21	b	b	PROPN
ftr-411	104	22	is	be	AUX
ftr-411	104	23	"	"	PUNCT
ftr-411	104	24	not	not	PART
ftr-411	104	25	in	in	ADP
ftr-411	104	26	accordance	accordance	NOUN
ftr-411	104	27	with	with	ADP
ftr-411	104	28	"	"	PUNCT
ftr-411	104	29	the	the	DET
ftr-411	104	30	treaty	treaty	NOUN
ftr-411	104	31	.	.	PUNCT
ftr-411	104	32	'	'	PUNCT
ftr-411	105	1	if	if	SCONJ
ftr-411	105	2	the	the	DET
ftr-411	105	3	matter	matter	NOUN
ftr-411	105	4	were	be	AUX
ftr-411	105	5	to	to	PART
ftr-411	105	6	go	go	VERB
ftr-411	105	7	to	to	ADP
ftr-411	105	8	arbitration	arbitration	NOUN
ftr-411	105	9	and	and	CCONJ
ftr-411	105	10	the	the	DET
ftr-411	105	11	taxpayer	taxpayer	NOUN
ftr-411	105	12	were	be	AUX
ftr-411	105	13	to	to	PART
ftr-411	105	14	win	win	VERB
ftr-411	105	15	,	,	PUNCT
ftr-411	105	16	the	the	DET
ftr-411	105	17	result	result	NOUN
ftr-411	105	18	would	would	AUX
ftr-411	105	19	be	be	AUX
ftr-411	105	20	international	international	ADJ
ftr-411	105	21	double	double	ADJ
ftr-411	105	22	non	non	NOUN
ftr-411	105	23	-	-	NOUN
ftr-411	105	24	taxation	taxation	NOUN
ftr-411	105	25	.	.	PUNCT
ftr-411	106	1	no	no	DET
ftr-411	106	2	one	one	NOUN
ftr-411	106	3	would	would	AUX
ftr-411	106	4	contend	contend	VERB
ftr-411	106	5	that	that	SCONJ
ftr-411	106	6	taxpayers	taxpayer	NOUN
ftr-411	106	7	should	should	AUX
ftr-411	106	8	be	be	AUX
ftr-411	106	9	denied	deny	VERB
ftr-411	106	10	treaty	treaty	NOUN
ftr-411	106	11	benefits	benefit	NOUN
ftr-411	106	12	to	to	PART
ftr-411	106	13	which	which	PRON
ftr-411	106	14	they	they	PRON
ftr-411	106	15	clearly	clearly	ADV
ftr-411	106	16	are	be	AUX
ftr-411	106	17	entitled	entitle	VERB
ftr-411	106	18	on	on	ADP
ftr-411	106	19	the	the	DET
ftr-411	106	20	ground	ground	NOUN
ftr-411	106	21	that	that	SCONJ
ftr-411	106	22	granting	grant	VERB
ftr-411	106	23	the	the	DET
ftr-411	106	24	benefit	benefit	NOUN
ftr-411	106	25	would	would	AUX
ftr-411	106	26	result	result	VERB
ftr-411	106	27	in	in	ADP
ftr-411	106	28	tax	tax	NOUN
ftr-411	106	29	avoidance	avoidance	NOUN
ftr-411	106	30	.	.	PUNCT
ftr-411	107	1	if	if	SCONJ
ftr-411	107	2	a	a	DET
ftr-411	107	3	taxpayer	taxpayer	NOUN
ftr-411	107	4	believes	believe	VERB
ftr-411	107	5	that	that	SCONJ
ftr-411	107	6	it	it	PRON
ftr-411	107	7	is	be	AUX
ftr-411	107	8	entitled	entitle	VERB
ftr-411	107	9	to	to	ADP
ftr-411	107	10	a	a	DET
ftr-411	107	11	treaty	treaty	NOUN
ftr-411	107	12	benefit	benefit	NOUN
ftr-411	107	13	and	and	CCONJ
ftr-411	107	14	the	the	DET
ftr-411	107	15	government	government	NOUN
ftr-411	107	16	believes	believe	VERB
ftr-411	107	17	otherwise	otherwise	ADV
ftr-411	107	18	even	even	ADV
ftr-411	107	19	after	after	ADP
ftr-411	107	20	consultation	consultation	NOUN
ftr-411	107	21	with	with	ADP
ftr-411	107	22	its	its	PRON
ftr-411	107	23	treaty	treaty	NOUN
ftr-411	107	24	partner	partner	NOUN
ftr-411	107	25	,	,	PUNCT
ftr-411	107	26	the	the	DET
ftr-411	107	27	taxpayer	taxpayer	NOUN
ftr-411	107	28	has	have	VERB
ftr-411	107	29	the	the	DET
ftr-411	107	30	right	right	NOUN
ftr-411	107	31	to	to	PART
ftr-411	107	32	litigate	litigate	VERB
ftr-411	107	33	the	the	DET
ftr-411	107	34	matter	matter	NOUN
ftr-411	107	35	in	in	ADP
ftr-411	107	36	the	the	DET
ftr-411	107	37	domestic	domestic	ADJ
ftr-411	107	38	courts	court	NOUN
ftr-411	107	39	.	.	PUNCT
ftr-411	108	1	the	the	DET
ftr-411	108	2	question	question	NOUN
ftr-411	108	3	is	be	AUX
ftr-411	108	4	whether	whether	SCONJ
ftr-411	108	5	the	the	DET
ftr-411	108	6	taxpayer	taxpayer	NOUN
ftr-411	108	7	should	should	AUX
ftr-411	108	8	be	be	AUX
ftr-411	108	9	given	give	VERB
ftr-411	108	10	the	the	DET
ftr-411	108	11	additional	additional	ADJ
ftr-411	108	12	option	option	NOUN
ftr-411	108	13	of	of	ADP
ftr-411	108	14	bypassing	bypass	VERB
ftr-411	108	15	the	the	DET
ftr-411	108	16	domestic	domestic	ADJ
ftr-411	108	17	courts	court	NOUN
ftr-411	108	18	and	and	CCONJ
ftr-411	108	19	bringing	bring	VERB
ftr-411	108	20	the	the	DET
ftr-411	108	21	matter	matter	NOUN
ftr-411	108	22	to	to	ADP
ftr-411	108	23	an	an	DET
ftr-411	108	24	international	international	ADJ
ftr-411	108	25	arbitration	arbitration	NOUN
ftr-411	108	26	panel	panel	NOUN
ftr-411	108	27	.	.	PUNCT
ftr-411	109	1	i	i	PRON
ftr-411	109	2	think	think	VERB
ftr-411	109	3	that	that	SCONJ
ftr-411	109	4	the	the	DET
ftr-411	109	5	oecd	oecd	PROPN
ftr-411	109	6	should	should	AUX
ftr-411	109	7	require	require	VERB
ftr-411	109	8	a	a	DET
ftr-411	109	9	compelling	compelling	ADJ
ftr-411	109	10	reason	reason	NOUN
ftr-411	109	11	for	for	ADP
ftr-411	109	12	giving	give	VERB
ftr-411	109	13	an	an	DET
ftr-411	109	14	affirmative	affirmative	ADJ
ftr-411	109	15	answer	answer	NOUN
ftr-411	109	16	to	to	ADP
ftr-411	109	17	that	that	DET
ftr-411	109	18	question	question	NOUN
ftr-411	109	19	.	.	PUNCT
ftr-411	110	1	facilitating	facilitate	VERB
ftr-411	110	2	international	international	ADJ
ftr-411	110	3	tax	tax	NOUN
ftr-411	110	4	avoidance	avoidance	NOUN
ftr-411	110	5	does	do	AUX
ftr-411	110	6	not	not	PART
ftr-411	110	7	strike	strike	VERB
ftr-411	110	8	me	i	PRON
ftr-411	110	9	as	as	ADP
ftr-411	110	10	a	a	DET
ftr-411	110	11	compelling	compelling	ADJ
ftr-411	110	12	reason	reason	NOUN
ftr-411	110	13	.	.	PUNCT
ftr-411	111	1	the	the	DET
ftr-411	111	2	example	example	NOUN
ftr-411	111	3	above	above	ADV
ftr-411	111	4	illustrates	illustrate	VERB
ftr-411	111	5	one	one	NUM
ftr-411	111	6	of	of	ADP
ftr-411	111	7	the	the	DET
ftr-411	111	8	major	major	ADJ
ftr-411	111	9	flaws	flaw	NOUN
ftr-411	111	10	of	of	ADP
ftr-411	111	11	the	the	DET
ftr-411	111	12	oecd	oecd	PROPN
ftr-411	111	13	model	model	PROPN
ftr-411	111	14	tax	tax	NOUN
ftr-411	111	15	convention	convention	NOUN
ftr-411	111	16	its	its	PRON
ftr-411	111	17	unfortunate	unfortunate	ADJ
ftr-411	111	18	role	role	NOUN
ftr-411	111	19	in	in	ADP
ftr-411	111	20	promoting	promote	VERB
ftr-411	111	21	international	international	ADJ
ftr-411	111	22	double	double	ADJ
ftr-411	111	23	non	non	NOUN
ftr-411	111	24	-	-	NOUN
ftr-411	111	25	taxation	taxation	NOUN
ftr-411	111	26	.	.	PUNCT
ftr-411	112	1	a	a	DET
ftr-411	112	2	model	model	NOUN
ftr-411	112	3	tax	tax	NOUN
ftr-411	112	4	treaty	treaty	NOUN
ftr-411	112	5	designed	design	VERB
ftr-411	112	6	to	to	PART
ftr-411	112	7	prevent	prevent	VERB
ftr-411	112	8	international	international	ADJ
ftr-411	112	9	tax	tax	NOUN
ftr-411	112	10	avoidance	avoidance	NOUN
ftr-411	112	11	should	should	AUX
ftr-411	112	12	provide	provide	VERB
ftr-411	112	13	that	that	SCONJ
ftr-411	112	14	the	the	DET
ftr-411	112	15	source	source	NOUN
ftr-411	112	16	country	country	NOUN
ftr-411	112	17	would	would	AUX
ftr-411	112	18	not	not	PART
ftr-411	112	19	relinquish	relinquish	VERB
ftr-411	112	20	its	its	PRON
ftr-411	112	21	right	right	NOUN
ftr-411	112	22	to	to	PART
ftr-411	112	23	tax	tax	VERB
ftr-411	112	24	unless	unless	SCONJ
ftr-411	112	25	the	the	DET
ftr-411	112	26	residence	residence	NOUN
ftr-411	112	27	country	country	NOUN
ftr-411	112	28	,	,	PUNCT
ftr-411	112	29	in	in	ADP
ftr-411	112	30	fact	fact	NOUN
ftr-411	112	31	,	,	PUNCT
ftr-411	112	32	was	be	AUX
ftr-411	112	33	exercising	exercise	VERB
ftr-411	112	34	its	its	PRON
ftr-411	112	35	right	right	NOUN
ftr-411	112	36	to	to	PART
ftr-411	112	37	tax	tax	VERB
ftr-411	112	38	.	.	PUNCT
ftr-411	113	1	the	the	DET
ftr-411	113	2	proper	proper	ADJ
ftr-411	113	3	long	long	ADJ
ftr-411	113	4	-	-	PUNCT
ftr-411	113	5	term	term	NOUN
ftr-411	113	6	solution	solution	NOUN
ftr-411	113	7	to	to	ADP
ftr-411	113	8	that	that	DET
ftr-411	113	9	double	double	ADJ
ftr-411	113	10	non	non	ADJ
ftr-411	113	11	-	-	ADJ
ftr-411	113	12	taxation	taxation	ADJ
ftr-411	113	13	problem	problem	NOUN
ftr-411	113	14	is	be	AUX
ftr-411	113	15	not	not	PART
ftr-411	113	16	to	to	PART
ftr-411	113	17	devise	devise	VERB
ftr-411	113	18	an	an	DET
ftr-411	113	19	arbitration	arbitration	NOUN
ftr-411	113	20	system	system	NOUN
ftr-411	113	21	that	that	PRON
ftr-411	113	22	guarantees	guarantee	VERB
ftr-411	113	23	taxpayers	taxpayer	NOUN
ftr-411	113	24	the	the	DET
ftr-411	113	25	right	right	NOUN
ftr-411	113	26	to	to	PART
ftr-411	113	27	avoid	avoid	VERB
ftr-411	113	28	taxes	taxis	NOUN
ftr-411	113	29	even	even	ADV
ftr-411	113	30	in	in	ADP
ftr-411	113	31	disputed	dispute	VERB
ftr-411	113	32	cases	case	NOUN
ftr-411	113	33	.	.	PUNCT
ftr-411	114	1	the	the	DET
ftr-411	114	2	better	well	ADJ
ftr-411	114	3	course	course	NOUN
ftr-411	114	4	of	of	ADP
ftr-411	114	5	action	action	NOUN
ftr-411	114	6	is	be	AUX
ftr-411	114	7	to	to	PART
ftr-411	114	8	revise	revise	VERB
ftr-411	114	9	the	the	DET
ftr-411	114	10	model	model	NOUN
ftr-411	114	11	treaty	treaty	NOUN
ftr-411	114	12	to	to	PART
ftr-411	114	13	prevent	prevent	VERB
ftr-411	114	14	it	it	PRON
ftr-411	114	15	from	from	ADP
ftr-411	114	16	presenting	present	VERB
ftr-411	114	17	taxpayers	taxpayer	NOUN
ftr-411	114	18	with	with	ADP
ftr-411	114	19	opportunities	opportunity	NOUN
ftr-411	114	20	for	for	ADP
ftr-411	114	21	double	double	ADJ
ftr-411	114	22	non	non	NOUN
ftr-411	114	23	-	-	NOUN
ftr-411	114	24	taxation	taxation	NOUN
ftr-411	114	25	.	.	PUNCT
ftr-411	115	1	the	the	DET
ftr-411	115	2	united	united	PROPN
ftr-411	115	3	nations	nations	PROPN
ftr-411	115	4	model	model	PROPN
ftr-411	115	5	tax	tax	NOUN
ftr-411	115	6	convention,9	convention,9	NOUN
ftr-411	115	7	developed	develop	VERB
ftr-411	115	8	to	to	PART
ftr-411	115	9	take	take	VERB
ftr-411	115	10	account	account	NOUN
ftr-411	115	11	of	of	ADP
ftr-411	115	12	the	the	DET
ftr-411	115	13	economic	economic	ADJ
ftr-411	115	14	,	,	PUNCT
ftr-411	115	15	political	political	ADJ
ftr-411	115	16	,	,	PUNCT
ftr-411	115	17	and	and	CCONJ
ftr-411	115	18	social	social	ADJ
ftr-411	115	19	circumstances	circumstance	NOUN
ftr-411	115	20	of	of	ADP
ftr-411	115	21	developing	develop	VERB
ftr-411	115	22	countries	country	NOUN
ftr-411	115	23	,	,	PUNCT
ftr-411	115	24	is	be	AUX
ftr-411	115	25	the	the	DET
ftr-411	115	26	only	only	ADJ
ftr-411	115	27	significant	significant	ADJ
ftr-411	115	28	competitor	competitor	NOUN
ftr-411	115	29	to	to	ADP
ftr-411	115	30	the	the	DET
ftr-411	115	31	oecd	oecd	PROPN
ftr-411	115	32	model	model	NOUN
ftr-411	115	33	.	.	PUNCT
ftr-411	116	1	although	although	SCONJ
ftr-411	116	2	it	it	PRON
ftr-411	116	3	is	be	AUX
ftr-411	116	4	based	base	VERB
ftr-411	116	5	in	in	ADP
ftr-411	116	6	part	part	NOUN
ftr-411	116	7	on	on	ADP
ftr-411	116	8	the	the	DET
ftr-411	116	9	oecd	oecd	PROPN
ftr-411	116	10	model	model	NOUN
ftr-411	116	11	and	and	CCONJ
ftr-411	116	12	has	have	AUX
ftr-411	116	13	incorporated	incorporate	VERB
ftr-411	116	14	many	many	ADJ
ftr-411	116	15	of	of	ADP
ftr-411	116	16	its	its	PRON
ftr-411	116	17	flaws	flaw	NOUN
ftr-411	116	18	,	,	PUNCT
ftr-411	116	19	it	it	PRON
ftr-411	116	20	does	do	AUX
ftr-411	116	21	limit	limit	VERB
ftr-411	116	22	to	to	ADP
ftr-411	116	23	some	some	DET
ftr-411	116	24	degree	degree	NOUN
ftr-411	116	25	the	the	DET
ftr-411	116	26	opportunities	opportunity	NOUN
ftr-411	116	27	for	for	ADP
ftr-411	116	28	double	double	ADJ
ftr-411	116	29	non	non	NOUN
ftr-411	116	30	-	-	NOUN
ftr-411	116	31	taxation	taxation	NOUN
ftr-411	116	32	provided	provide	VERB
ftr-411	116	33	by	by	ADP
ftr-411	116	34	the	the	DET
ftr-411	116	35	oecd	oecd	PROPN
ftr-411	116	36	model	model	NOUN
ftr-411	116	37	.	.	PUNCT
ftr-411	117	1	for	for	ADP
ftr-411	117	2	example	example	NOUN
ftr-411	117	3	,	,	PUNCT
ftr-411	117	4	its	its	PRON
ftr-411	117	5	default	default	NOUN
ftr-411	117	6	rule	rule	NOUN
ftr-411	117	7	is	be	AUX
ftr-411	117	8	that	that	SCONJ
ftr-411	117	9	income	income	NOUN
ftr-411	117	10	not	not	PART
ftr-411	117	11	addressed	address	VERB
ftr-411	117	12	by	by	ADP
ftr-411	117	13	the	the	DET
ftr-411	117	14	treaty	treaty	NOUN
ftr-411	117	15	remains	remain	VERB
ftr-411	117	16	taxable	taxable	ADJ
ftr-411	117	17	in	in	ADP
ftr-411	117	18	the	the	DET
ftr-411	117	19	source	source	NOUN
ftr-411	117	20	country	country	NOUN
ftr-411	117	21	,	,	PUNCT
ftr-411	117	22	whereas	whereas	SCONJ
ftr-411	117	23	the	the	DET
ftr-411	117	24	oecd	oecd	PROPN
ftr-411	117	25	model	model	NOUN
ftr-411	117	26	provides	provide	VERB
ftr-411	117	27	that	that	SCONJ
ftr-411	117	28	such	such	ADJ
ftr-411	117	29	income	income	NOUN
ftr-411	117	30	is	be	AUX
ftr-411	117	31	not	not	PART
ftr-411	117	32	taxable	taxable	ADJ
ftr-411	117	33	in	in	ADP
ftr-411	117	34	the	the	DET
ftr-411	117	35	source	source	NOUN
ftr-411	117	36	country	country	NOUN
ftr-411	117	37	and	and	CCONJ
ftr-411	117	38	may	may	AUX
ftr-411	117	39	not	not	PART
ftr-411	117	40	be	be	AUX
ftr-411	117	41	taxable	taxable	ADJ
ftr-411	117	42	anywhere	anywhere	ADV
ftr-411	117	43	.	.	PUNCT
ftr-411	118	1	8	8	X
ftr-411	118	2	.	.	X
ftr-411	119	1	see	see	VERB
ftr-411	119	2	oecd	oecd	PROPN
ftr-411	119	3	model	model	PROPN
ftr-411	119	4	tax	tax	PROPN
ftr-411	119	5	convention	convention	PROPN
ftr-411	119	6	,	,	PUNCT
ftr-411	119	7	supra	supra	PROPN
ftr-411	119	8	note	note	NOUN
ftr-411	119	9	3	3	NUM
ftr-411	119	10	,	,	PUNCT
ftr-411	119	11	art	art	NOUN
ftr-411	119	12	.	.	PUNCT
ftr-411	120	1	25	25	NUM
ftr-411	120	2	,	,	PUNCT
ftr-411	120	3	1	1	NUM
ftr-411	120	4	.	.	NOUN
ftr-411	120	5	9	9	NUM
ftr-411	120	6	.	.	X
ftr-411	120	7	united	united	PROPN
ftr-411	120	8	nations	nations	PROPN
ftr-411	120	9	model	model	PROPN
ftr-411	120	10	double	double	PROPN
ftr-411	120	11	taxation	taxation	NOUN
ftr-411	120	12	convention	convention	NOUN
ftr-411	120	13	between	between	ADP
ftr-411	120	14	developed	developed	ADJ
ftr-411	120	15	and	and	CCONJ
ftr-411	120	16	developing	develop	VERB
ftr-411	120	17	countries	country	NOUN
ftr-411	120	18	,	,	PUNCT
ftr-411	120	19	st	st	PROPN
ftr-411	120	20	/	/	SYM
ftr-411	120	21	esa	esa	PROPN
ftr-411	120	22	/	/	SYM
ftr-411	120	23	pad	pad	NOUN
ftr-411	120	24	/	/	SYM
ftr-411	120	25	ser.e/21	ser.e/21	NOUN
ftr-411	120	26	(	(	PUNCT
ftr-411	120	27	2001	2001	NUM
ftr-411	120	28	)	)	PUNCT
ftr-411	120	29	http://daccess-ods.un.org/	http://daccess-ods.un.org/	PROPN
ftr-411	120	30	access.nsf/get?openagent=&ds=st/esa/pad/ser.e/21	access.nsf/get?openagent=&ds=st/esa/pad/ser.e/21	PROPN
ftr-411	120	31	&	&	CCONJ
ftr-411	120	32	lang	lang	PROPN
ftr-411	120	33	=	=	PROPN
ftr-411	120	34	e	e	PROPN
ftr-411	120	35	(	(	PUNCT
ftr-411	120	36	last	last	ADJ
ftr-411	120	37	visited	visit	VERB
ftr-411	120	38	,	,	PUNCT
ftr-411	120	39	october	october	PROPN
ftr-411	120	40	16	16	NUM
ftr-411	120	41	,	,	PUNCT
ftr-411	120	42	2006	2006	NUM
ftr-411	120	43	)	)	PUNCT
ftr-411	120	44	.	.	PUNCT
ftr-411	121	1	[	[	X
ftr-411	121	2	vol	vol	NOUN
ftr-411	121	3	7:9	7:9	NUM
ftr-411	121	4	comments	comment	NOUN
ftr-411	121	5	on	on	ADP
ftr-411	121	6	the	the	DET
ftr-411	121	7	oecd	oecd	PROPN
ftr-411	121	8	proposal	proposal	NOUN
ftr-411	121	9	many	many	ADJ
ftr-411	121	10	of	of	ADP
ftr-411	121	11	the	the	DET
ftr-411	121	12	double	double	ADJ
ftr-411	121	13	non	non	ADJ
ftr-411	121	14	-	-	ADJ
ftr-411	121	15	taxation	taxation	ADJ
ftr-411	121	16	cases	case	NOUN
ftr-411	121	17	that	that	PRON
ftr-411	121	18	arise	arise	VERB
ftr-411	121	19	under	under	ADP
ftr-411	121	20	tax	tax	NOUN
ftr-411	121	21	treaties	treaty	NOUN
ftr-411	121	22	probably	probably	ADV
ftr-411	121	23	are	be	AUX
ftr-411	121	24	transfer	transfer	NOUN
ftr-411	121	25	-	-	PUNCT
ftr-411	121	26	pricing	pricing	NOUN
ftr-411	121	27	cases	case	NOUN
ftr-411	121	28	that	that	PRON
ftr-411	121	29	is	be	AUX
ftr-411	121	30	,	,	PUNCT
ftr-411	121	31	cases	case	NOUN
ftr-411	121	32	involving	involve	VERB
ftr-411	121	33	a	a	DET
ftr-411	121	34	controversy	controversy	NOUN
ftr-411	121	35	over	over	ADP
ftr-411	121	36	the	the	DET
ftr-411	121	37	prices	price	NOUN
ftr-411	121	38	charged	charge	VERB
ftr-411	121	39	by	by	ADP
ftr-411	121	40	the	the	DET
ftr-411	121	41	taxpayer	taxpayer	NOUN
ftr-411	121	42	in	in	ADP
ftr-411	121	43	dealings	dealing	NOUN
ftr-411	121	44	with	with	ADP
ftr-411	121	45	related	related	ADJ
ftr-411	121	46	persons	person	NOUN
ftr-411	121	47	.	.	PUNCT
ftr-411	122	1	the	the	DET
ftr-411	122	2	oecd	oecd	PROPN
ftr-411	122	3	proposal	proposal	NOUN
ftr-411	122	4	indicates	indicate	VERB
ftr-411	122	5	that	that	SCONJ
ftr-411	122	6	some	some	PRON
ftr-411	122	7	of	of	ADP
ftr-411	122	8	the	the	DET
ftr-411	122	9	unresolved	unresolved	ADJ
ftr-411	122	10	cases	case	NOUN
ftr-411	122	11	are	be	AUX
ftr-411	122	12	transfer	transfer	NOUN
ftr-411	122	13	-	-	PUNCT
ftr-411	122	14	pricing	pricing	NOUN
ftr-411	122	15	cases	case	NOUN
ftr-411	122	16	,	,	PUNCT
ftr-411	122	17	although	although	SCONJ
ftr-411	122	18	it	it	PRON
ftr-411	122	19	offers	offer	VERB
ftr-411	122	20	no	no	DET
ftr-411	122	21	details	detail	NOUN
ftr-411	122	22	.	.	PUNCT
ftr-411	123	1	a	a	DET
ftr-411	123	2	transfer	transfer	NOUN
ftr-411	123	3	-	-	PUNCT
ftr-411	123	4	pricing	pricing	NOUN
ftr-411	123	5	case	case	NOUN
ftr-411	123	6	could	could	AUX
ftr-411	123	7	result	result	VERB
ftr-411	123	8	in	in	ADP
ftr-411	123	9	double	double	ADJ
ftr-411	123	10	non	non	NOUN
ftr-411	123	11	-	-	NOUN
ftr-411	123	12	taxation	taxation	NOUN
ftr-411	123	13	when	when	SCONJ
ftr-411	123	14	a	a	DET
ftr-411	123	15	high	high	ADJ
ftr-411	123	16	-	-	PUNCT
ftr-411	123	17	tax	tax	NOUN
ftr-411	123	18	country	country	NOUN
ftr-411	123	19	has	have	VERB
ftr-411	123	20	a	a	DET
ftr-411	123	21	tax	tax	NOUN
ftr-411	123	22	treaty	treaty	NOUN
ftr-411	123	23	with	with	ADP
ftr-411	123	24	a	a	DET
ftr-411	123	25	low	low	ADJ
ftr-411	123	26	-	-	PUNCT
ftr-411	123	27	tax	tax	NOUN
ftr-411	123	28	country	country	NOUN
ftr-411	123	29	.	.	PUNCT
ftr-411	124	1	in	in	ADP
ftr-411	124	2	such	such	ADJ
ftr-411	124	3	circumstances	circumstance	NOUN
ftr-411	124	4	,	,	PUNCT
ftr-411	124	5	a	a	DET
ftr-411	124	6	resident	resident	NOUN
ftr-411	124	7	of	of	ADP
ftr-411	124	8	the	the	DET
ftr-411	124	9	low	low	ADJ
ftr-411	124	10	-	-	PUNCT
ftr-411	124	11	tax	tax	NOUN
ftr-411	124	12	country	country	NOUN
ftr-411	124	13	would	would	AUX
ftr-411	124	14	be	be	AUX
ftr-411	124	15	inclined	incline	VERB
ftr-411	124	16	to	to	PART
ftr-411	124	17	allocate	allocate	VERB
ftr-411	124	18	as	as	ADP
ftr-411	124	19	little	little	ADJ
ftr-411	124	20	income	income	NOUN
ftr-411	124	21	as	as	ADP
ftr-411	124	22	possible	possible	ADJ
ftr-411	124	23	to	to	ADP
ftr-411	124	24	the	the	DET
ftr-411	124	25	high	high	ADJ
ftr-411	124	26	-	-	PUNCT
ftr-411	124	27	tax	tax	NOUN
ftr-411	124	28	country	country	NOUN
ftr-411	124	29	and	and	CCONJ
ftr-411	124	30	as	as	ADV
ftr-411	124	31	much	much	ADJ
ftr-411	124	32	income	income	NOUN
ftr-411	124	33	as	as	ADP
ftr-411	124	34	possible	possible	ADJ
ftr-411	124	35	to	to	ADP
ftr-411	124	36	the	the	DET
ftr-411	124	37	low	low	ADJ
ftr-411	124	38	-	-	PUNCT
ftr-411	124	39	tax	tax	NOUN
ftr-411	124	40	country	country	NOUN
ftr-411	124	41	.	.	PUNCT
ftr-411	125	1	the	the	DET
ftr-411	125	2	tax	tax	NOUN
ftr-411	125	3	officials	official	NOUN
ftr-411	125	4	in	in	ADP
ftr-411	125	5	the	the	DET
ftr-411	125	6	high	high	ADJ
ftr-411	125	7	-	-	PUNCT
ftr-411	125	8	tax	tax	NOUN
ftr-411	125	9	country	country	NOUN
ftr-411	125	10	might	might	AUX
ftr-411	125	11	disagree	disagree	VERB
ftr-411	125	12	with	with	ADP
ftr-411	125	13	that	that	DET
ftr-411	125	14	allocation	allocation	NOUN
ftr-411	125	15	,	,	PUNCT
ftr-411	125	16	and	and	CCONJ
ftr-411	125	17	if	if	SCONJ
ftr-411	125	18	the	the	DET
ftr-411	125	19	tax	tax	NOUN
ftr-411	125	20	officials	official	NOUN
ftr-411	125	21	in	in	ADP
ftr-411	125	22	the	the	DET
ftr-411	125	23	low	low	ADJ
ftr-411	125	24	-	-	PUNCT
ftr-411	125	25	tax	tax	NOUN
ftr-411	125	26	country	country	NOUN
ftr-411	125	27	supported	support	VERB
ftr-411	125	28	the	the	DET
ftr-411	125	29	position	position	NOUN
ftr-411	125	30	of	of	ADP
ftr-411	125	31	the	the	DET
ftr-411	125	32	taxpayer	taxpayer	NOUN
ftr-411	125	33	in	in	ADP
ftr-411	125	34	a	a	DET
ftr-411	125	35	competent	competent	ADJ
ftr-411	125	36	-	-	PUNCT
ftr-411	125	37	authority	authority	NOUN
ftr-411	125	38	proceeding	proceeding	NOUN
ftr-411	125	39	,	,	PUNCT
ftr-411	125	40	there	there	PRON
ftr-411	125	41	is	be	VERB
ftr-411	125	42	at	at	ADP
ftr-411	125	43	least	least	ADJ
ftr-411	125	44	some	some	PRON
ftr-411	125	45	chance	chance	NOUN
ftr-411	125	46	that	that	SCONJ
ftr-411	125	47	the	the	DET
ftr-411	125	48	matter	matter	NOUN
ftr-411	125	49	would	would	AUX
ftr-411	125	50	not	not	PART
ftr-411	125	51	get	get	AUX
ftr-411	125	52	resolved	resolve	VERB
ftr-411	125	53	.	.	PUNCT
ftr-411	126	1	the	the	DET
ftr-411	126	2	public	public	ADJ
ftr-411	126	3	policy	policy	NOUN
ftr-411	126	4	cost	cost	NOUN
ftr-411	126	5	of	of	ADP
ftr-411	126	6	a	a	DET
ftr-411	126	7	failure	failure	NOUN
ftr-411	126	8	to	to	PART
ftr-411	126	9	resolve	resolve	VERB
ftr-411	126	10	such	such	DET
ftr-411	126	11	a	a	DET
ftr-411	126	12	conflict	conflict	NOUN
ftr-411	126	13	does	do	AUX
ftr-411	126	14	not	not	PART
ftr-411	126	15	appear	appear	VERB
ftr-411	126	16	to	to	PART
ftr-411	126	17	be	be	AUX
ftr-411	126	18	significant	significant	ADJ
ftr-411	126	19	.	.	PUNCT
ftr-411	127	1	c.	c.	NOUN
ftr-411	127	2	addressing	address	VERB
ftr-411	127	3	the	the	DET
ftr-411	127	4	rare	rare	ADJ
ftr-411	127	5	cases	case	NOUN
ftr-411	127	6	of	of	ADP
ftr-411	127	7	double	double	ADJ
ftr-411	127	8	taxation	taxation	NOUN
ftr-411	127	9	the	the	DET
ftr-411	127	10	oecd	oecd	PROPN
ftr-411	127	11	,	,	PUNCT
ftr-411	127	12	in	in	ADP
ftr-411	127	13	its	its	PRON
ftr-411	127	14	discussion	discussion	NOUN
ftr-411	127	15	of	of	ADP
ftr-411	127	16	its	its	PRON
ftr-411	127	17	arbitration	arbitration	NOUN
ftr-411	127	18	proposal	proposal	NOUN
ftr-411	127	19	,	,	PUNCT
ftr-411	127	20	totally	totally	ADV
ftr-411	127	21	ignores	ignore	VERB
ftr-411	127	22	the	the	DET
ftr-411	127	23	issue	issue	NOUN
ftr-411	127	24	of	of	ADP
ftr-411	127	25	double	double	ADJ
ftr-411	127	26	non	non	NOUN
ftr-411	127	27	-	-	NOUN
ftr-411	127	28	taxation	taxation	NOUN
ftr-411	127	29	.	.	PUNCT
ftr-411	128	1	it	it	PRON
ftr-411	128	2	seeks	seek	VERB
ftr-411	128	3	to	to	PART
ftr-411	128	4	defend	defend	VERB
ftr-411	128	5	its	its	PRON
ftr-411	128	6	arbitration	arbitration	NOUN
ftr-411	128	7	proposal	proposal	NOUN
ftr-411	128	8	as	as	ADP
ftr-411	128	9	a	a	DET
ftr-411	128	10	method	method	NOUN
ftr-411	128	11	of	of	ADP
ftr-411	128	12	preventing	prevent	VERB
ftr-411	128	13	double	double	ADJ
ftr-411	128	14	taxation	taxation	NOUN
ftr-411	128	15	.	.	PUNCT
ftr-411	129	1	in	in	ADP
ftr-411	129	2	general	general	ADJ
ftr-411	129	3	,	,	PUNCT
ftr-411	129	4	eliminating	eliminate	VERB
ftr-411	129	5	such	such	ADJ
ftr-411	129	6	double	double	ADJ
ftr-411	129	7	taxation	taxation	NOUN
ftr-411	129	8	is	be	AUX
ftr-411	129	9	a	a	DET
ftr-411	129	10	good	good	ADJ
ftr-411	129	11	thing	thing	NOUN
ftr-411	129	12	.	.	PUNCT
ftr-411	130	1	not	not	PART
ftr-411	130	2	all	all	DET
ftr-411	130	3	good	good	ADJ
ftr-411	130	4	things	thing	NOUN
ftr-411	130	5	,	,	PUNCT
ftr-411	130	6	however	however	ADV
ftr-411	130	7	,	,	PUNCT
ftr-411	130	8	are	be	AUX
ftr-411	130	9	worth	worth	ADJ
ftr-411	130	10	the	the	DET
ftr-411	130	11	costs	cost	NOUN
ftr-411	130	12	of	of	ADP
ftr-411	130	13	attaining	attain	VERB
ftr-411	130	14	them	they	PRON
ftr-411	130	15	.	.	PUNCT
ftr-411	131	1	one	one	NUM
ftr-411	131	2	policy	policy	NOUN
ftr-411	131	3	question	question	NOUN
ftr-411	131	4	is	be	AUX
ftr-411	131	5	whether	whether	SCONJ
ftr-411	131	6	the	the	DET
ftr-411	131	7	elimination	elimination	NOUN
ftr-411	131	8	of	of	ADP
ftr-411	131	9	double	double	ADJ
ftr-411	131	10	taxation	taxation	NOUN
ftr-411	131	11	in	in	ADP
ftr-411	131	12	the	the	DET
ftr-411	131	13	rare	rare	ADJ
ftr-411	131	14	cases	case	NOUN
ftr-411	131	15	in	in	ADP
ftr-411	131	16	which	which	PRON
ftr-411	131	17	it	it	PRON
ftr-411	131	18	occurs	occur	VERB
ftr-411	131	19	is	be	AUX
ftr-411	131	20	a	a	DET
ftr-411	131	21	good	good	ADJ
ftr-411	131	22	enough	enough	ADJ
ftr-411	131	23	thing	thing	NOUN
ftr-411	131	24	toj	toj	PROPN
ftr-411	131	25	ustify	ustify	VERB
ftr-411	131	26	the	the	DET
ftr-411	131	27	costs	cost	NOUN
ftr-411	131	28	inherent	inherent	ADJ
ftr-411	131	29	in	in	ADP
ftr-411	131	30	the	the	DET
ftr-411	131	31	oecd	oecd	PROPN
ftr-411	131	32	's	's	PART
ftr-411	131	33	proposal	proposal	NOUN
ftr-411	131	34	.	.	PUNCT
ftr-411	132	1	another	another	DET
ftr-411	132	2	policy	policy	NOUN
ftr-411	132	3	question	question	NOUN
ftr-411	132	4	is	be	AUX
ftr-411	132	5	whether	whether	SCONJ
ftr-411	132	6	some	some	DET
ftr-411	132	7	other	other	ADJ
ftr-411	132	8	approach	approach	NOUN
ftr-411	132	9	might	might	AUX
ftr-411	132	10	be	be	AUX
ftr-411	132	11	taken	take	VERB
ftr-411	132	12	that	that	PRON
ftr-411	132	13	would	would	AUX
ftr-411	132	14	address	address	VERB
ftr-411	132	15	the	the	DET
ftr-411	132	16	problem	problem	NOUN
ftr-411	132	17	at	at	ADP
ftr-411	132	18	lower	low	ADJ
ftr-411	132	19	cost	cost	NOUN
ftr-411	132	20	.	.	PUNCT
ftr-411	133	1	neither	neither	PRON
ftr-411	133	2	of	of	ADP
ftr-411	133	3	these	these	DET
ftr-411	133	4	policy	policy	NOUN
ftr-411	133	5	questions	question	NOUN
ftr-411	133	6	can	can	AUX
ftr-411	133	7	be	be	AUX
ftr-411	133	8	answered	answer	VERB
ftr-411	133	9	fully	fully	ADV
ftr-411	133	10	without	without	ADP
ftr-411	133	11	some	some	DET
ftr-411	133	12	information	information	NOUN
ftr-411	133	13	about	about	ADP
ftr-411	133	14	the	the	DET
ftr-411	133	15	rare	rare	ADJ
ftr-411	133	16	cases	case	NOUN
ftr-411	133	17	that	that	PRON
ftr-411	133	18	are	be	AUX
ftr-411	133	19	not	not	PART
ftr-411	133	20	being	be	AUX
ftr-411	133	21	settled	settle	VERB
ftr-411	133	22	by	by	ADP
ftr-411	133	23	the	the	DET
ftr-411	133	24	competent	competent	ADJ
ftr-411	133	25	authorities	authority	NOUN
ftr-411	133	26	.	.	PUNCT
ftr-411	134	1	as	as	SCONJ
ftr-411	134	2	already	already	ADV
ftr-411	134	3	noted	note	VERB
ftr-411	134	4	,	,	PUNCT
ftr-411	134	5	that	that	SCONJ
ftr-411	134	6	information	information	NOUN
ftr-411	134	7	is	be	AUX
ftr-411	134	8	not	not	PART
ftr-411	134	9	being	be	AUX
ftr-411	134	10	shared	share	VERB
ftr-411	134	11	with	with	ADP
ftr-411	134	12	the	the	DET
ftr-411	134	13	international	international	ADJ
ftr-411	134	14	tax	tax	NOUN
ftr-411	134	15	community	community	NOUN
ftr-411	134	16	.	.	PUNCT
ftr-411	135	1	my	my	PRON
ftr-411	135	2	best	good	ADJ
ftr-411	135	3	guess	guess	NOUN
ftr-411	135	4	,	,	PUNCT
ftr-411	135	5	nevertheless	nevertheless	ADV
ftr-411	135	6	,	,	PUNCT
ftr-411	135	7	is	be	AUX
ftr-411	135	8	that	that	SCONJ
ftr-411	135	9	many	many	ADJ
ftr-411	135	10	of	of	ADP
ftr-411	135	11	the	the	DET
ftr-411	135	12	unsettled	unsettled	ADJ
ftr-411	135	13	cases	case	NOUN
ftr-411	135	14	are	be	AUX
ftr-411	135	15	transfer	transfer	NOUN
ftr-411	135	16	-	-	PUNCT
ftr-411	135	17	pricing	pricing	NOUN
ftr-411	135	18	cases	case	NOUN
ftr-411	135	19	.	.	PUNCT
ftr-411	136	1	anyone	anyone	PRON
ftr-411	136	2	familiar	familiar	ADJ
ftr-411	136	3	with	with	ADP
ftr-411	136	4	the	the	DET
ftr-411	136	5	transfer	transfer	NOUN
ftr-411	136	6	-	-	PUNCT
ftr-411	136	7	pricing	pricing	NOUN
ftr-411	136	8	rules	rule	NOUN
ftr-411	136	9	,	,	PUNCT
ftr-411	136	10	which	which	PRON
ftr-411	136	11	are	be	AUX
ftr-411	136	12	promoted	promote	VERB
ftr-411	136	13	with	with	ADP
ftr-411	136	14	great	great	ADJ
ftr-411	136	15	enthusiasm	enthusiasm	NOUN
ftr-411	136	16	by	by	ADP
ftr-411	136	17	the	the	DET
ftr-411	136	18	oecd	oecd	PROPN
ftr-411	136	19	,	,	PUNCT
ftr-411	136	20	would	would	AUX
ftr-411	136	21	anticipate	anticipate	VERB
ftr-411	136	22	that	that	SCONJ
ftr-411	136	23	they	they	PRON
ftr-411	136	24	would	would	AUX
ftr-411	136	25	result	result	VERB
ftr-411	136	26	in	in	ADP
ftr-411	136	27	some	some	DET
ftr-411	136	28	conflicts	conflict	NOUN
ftr-411	136	29	between	between	ADP
ftr-411	136	30	taxpayers	taxpayer	NOUN
ftr-411	136	31	and	and	CCONJ
ftr-411	136	32	tax	tax	NOUN
ftr-411	136	33	officials	official	NOUN
ftr-411	136	34	and	and	CCONJ
ftr-411	136	35	between	between	ADP
ftr-411	136	36	the	the	DET
ftr-411	136	37	tax	tax	NOUN
ftr-411	136	38	officials	official	NOUN
ftr-411	136	39	of	of	ADP
ftr-411	136	40	different	different	ADJ
ftr-411	136	41	countries	country	NOUN
ftr-411	136	42	.	.	PUNCT
ftr-411	137	1	the	the	DET
ftr-411	137	2	simple	simple	ADJ
ftr-411	137	3	fact	fact	NOUN
ftr-411	137	4	is	be	AUX
ftr-411	137	5	that	that	SCONJ
ftr-411	137	6	the	the	DET
ftr-411	137	7	transfer	transfer	NOUN
ftr-411	137	8	-	-	PUNCT
ftr-411	137	9	pricing	pricing	NOUN
ftr-411	137	10	rules	rule	NOUN
ftr-411	137	11	are	be	AUX
ftr-411	137	12	broad	broad	ADJ
ftr-411	137	13	guidelines	guideline	NOUN
ftr-411	137	14	,	,	PUNCT
ftr-411	137	15	similar	similar	ADJ
ftr-411	137	16	in	in	ADP
ftr-411	137	17	some	some	DET
ftr-411	137	18	respects	respect	NOUN
ftr-411	137	19	to	to	ADP
ftr-411	137	20	the	the	DET
ftr-411	137	21	broad	broad	ADJ
ftr-411	137	22	guidelines	guideline	NOUN
ftr-411	137	23	that	that	PRON
ftr-411	137	24	accountants	accountant	NOUN
ftr-411	137	25	receive	receive	VERB
ftr-411	137	26	from	from	ADP
ftr-411	137	27	various	various	ADJ
ftr-411	137	28	accounting	accounting	NOUN
ftr-411	137	29	-	-	PUNCT
ftr-411	137	30	standards	standard	NOUN
ftr-411	137	31	boards	board	NOUN
ftr-411	137	32	.	.	PUNCT
ftr-411	138	1	the	the	DET
ftr-411	138	2	end	end	NOUN
ftr-411	138	3	result	result	NOUN
ftr-411	138	4	is	be	AUX
ftr-411	138	5	that	that	SCONJ
ftr-411	138	6	the	the	DET
ftr-411	138	7	applicable	applicable	ADJ
ftr-411	138	8	"	"	PUNCT
ftr-411	138	9	law	law	NOUN
ftr-411	138	10	"	"	PUNCT
ftr-411	138	11	is	be	AUX
ftr-411	138	12	indeterminate	indeterminate	ADJ
ftr-411	138	13	it	it	PRON
ftr-411	138	14	is	be	AUX
ftr-411	138	15	less	less	ADV
ftr-411	138	16	like	like	ADP
ftr-411	138	17	law	law	NOUN
ftr-411	138	18	and	and	CCONJ
ftr-411	138	19	more	more	ADV
ftr-411	138	20	like	like	ADP
ftr-411	138	21	an	an	DET
ftr-411	138	22	invitation	invitation	NOUN
ftr-411	138	23	to	to	PART
ftr-411	138	24	negotiate	negotiate	VERB
ftr-411	138	25	.	.	PUNCT
ftr-411	139	1	the	the	DET
ftr-411	139	2	official	official	ADJ
ftr-411	139	3	transfer	transfer	NOUN
ftr-411	139	4	-	-	PUNCT
ftr-411	139	5	pricing	pricing	NOUN
ftr-411	139	6	guidelines	guideline	NOUN
ftr-411	139	7	promulgated	promulgate	VERB
ftr-411	139	8	by	by	ADP
ftr-411	139	9	the	the	DET
ftr-411	139	10	oecd	oecd	PROPN
ftr-411	139	11	favor	favor	VERB
ftr-411	139	12	three	three	NUM
ftr-411	139	13	transactional	transactional	ADJ
ftr-411	139	14	methods	method	NOUN
ftr-411	139	15	the	the	DET
ftr-411	139	16	comparable	comparable	ADJ
ftr-411	139	17	uncontrolled	uncontrolled	ADJ
ftr-411	139	18	method	method	NOUN
ftr-411	139	19	,	,	PUNCT
ftr-411	139	20	the	the	DET
ftr-411	139	21	resale	resale	NOUN
ftr-411	139	22	-	-	PUNCT
ftr-411	139	23	price	price	NOUN
ftr-411	139	24	method	method	NOUN
ftr-411	139	25	,	,	PUNCT
ftr-411	139	26	and	and	CCONJ
ftr-411	139	27	the	the	DET
ftr-411	139	28	cost	cost	NOUN
ftr-411	139	29	-	-	PUNCT
ftr-411	139	30	plus	plus	CCONJ
ftr-411	139	31	method	method	NOUN
ftr-411	139	32	.	.	PUNCT
ftr-411	140	1	these	these	DET
ftr-411	140	2	methods	method	NOUN
ftr-411	140	3	,	,	PUNCT
ftr-411	140	4	by	by	ADP
ftr-411	140	5	their	their	PRON
ftr-411	140	6	own	own	ADJ
ftr-411	140	7	terms	term	NOUN
ftr-411	140	8	,	,	PUNCT
ftr-411	140	9	rarely	rarely	ADV
ftr-411	140	10	are	be	AUX
ftr-411	140	11	applicable	applicable	ADJ
ftr-411	140	12	to	to	ADP
ftr-411	140	13	transactions	transaction	NOUN
ftr-411	140	14	involving	involve	VERB
ftr-411	140	15	intellectual	intellectual	ADJ
ftr-411	140	16	property	property	NOUN
ftr-411	140	17	.	.	PUNCT
ftr-411	141	1	2006	2006	NUM
ftr-411	141	2	]	]	PUNCT
ftr-411	141	3	florida	florida	PROPN
ftr-411	141	4	tax	tax	PROPN
ftr-411	141	5	review	review	NOUN
ftr-411	141	6	because	because	SCONJ
ftr-411	141	7	many	many	ADJ
ftr-411	141	8	multinational	multinational	ADJ
ftr-411	141	9	companies	company	NOUN
ftr-411	141	10	earn	earn	VERB
ftr-411	141	11	most	most	ADJ
ftr-411	141	12	of	of	ADP
ftr-411	141	13	their	their	PRON
ftr-411	141	14	income	income	NOUN
ftr-411	141	15	from	from	ADP
ftr-411	141	16	the	the	DET
ftr-411	141	17	exploitation	exploitation	NOUN
ftr-411	141	18	of	of	ADP
ftr-411	141	19	intellectual	intellectual	ADJ
ftr-411	141	20	property	property	NOUN
ftr-411	141	21	,	,	PUNCT
ftr-411	141	22	those	those	DET
ftr-411	141	23	transactional	transactional	ADJ
ftr-411	141	24	methods	method	NOUN
ftr-411	141	25	have	have	VERB
ftr-411	141	26	limited	limit	VERB
ftr-411	141	27	applicability	applicability	NOUN
ftr-411	141	28	.	.	PUNCT
ftr-411	142	1	the	the	DET
ftr-411	142	2	other	other	ADJ
ftr-411	142	3	transfer	transfer	NOUN
ftr-411	142	4	-	-	PUNCT
ftr-411	142	5	pricing	pricing	NOUN
ftr-411	142	6	methods	method	NOUN
ftr-411	142	7	,	,	PUNCT
ftr-411	142	8	begrudgingly	begrudgingly	ADV
ftr-411	142	9	endorsed	endorse	VERB
ftr-411	142	10	in	in	ADP
ftr-411	142	11	the	the	DET
ftr-411	142	12	oecd	oecd	PROPN
ftr-411	142	13	guidelines	guideline	NOUN
ftr-411	142	14	,	,	PUNCT
ftr-411	142	15	can	can	AUX
ftr-411	142	16	be	be	AUX
ftr-411	142	17	applied	apply	VERB
ftr-411	142	18	in	in	ADP
ftr-411	142	19	more	more	ADJ
ftr-411	142	20	cases	case	NOUN
ftr-411	142	21	.	.	PUNCT
ftr-411	143	1	their	their	PRON
ftr-411	143	2	application	application	NOUN
ftr-411	143	3	,	,	PUNCT
ftr-411	143	4	at	at	ADP
ftr-411	143	5	best	well	ADV
ftr-411	143	6	,	,	PUNCT
ftr-411	143	7	gives	give	VERB
ftr-411	143	8	a	a	DET
ftr-411	143	9	range	range	NOUN
ftr-411	143	10	of	of	ADP
ftr-411	143	11	possible	possible	ADJ
ftr-411	143	12	transfer	transfer	NOUN
ftr-411	143	13	prices	price	NOUN
ftr-411	143	14	,	,	PUNCT
ftr-411	143	15	not	not	PART
ftr-411	143	16	a	a	DET
ftr-411	143	17	definitive	definitive	ADJ
ftr-411	143	18	arm	arm	NOUN
ftr-411	143	19	's	's	PART
ftr-411	143	20	length	length	NOUN
ftr-411	143	21	price	price	NOUN
ftr-411	143	22	.	.	PUNCT
ftr-411	144	1	moreover	moreover	ADV
ftr-411	144	2	,	,	PUNCT
ftr-411	144	3	the	the	DET
ftr-411	144	4	taxpayer	taxpayer	NOUN
ftr-411	144	5	is	be	AUX
ftr-411	144	6	not	not	PART
ftr-411	144	7	compelled	compel	VERB
ftr-411	144	8	to	to	PART
ftr-411	144	9	pick	pick	VERB
ftr-411	144	10	any	any	DET
ftr-411	144	11	particular	particular	ADJ
ftr-411	144	12	method	method	NOUN
ftr-411	144	13	and	and	CCONJ
ftr-411	144	14	has	have	VERB
ftr-411	144	15	discretion	discretion	NOUN
ftr-411	144	16	to	to	PART
ftr-411	144	17	invent	invent	VERB
ftr-411	144	18	its	its	PRON
ftr-411	144	19	own	own	ADJ
ftr-411	144	20	method	method	NOUN
ftr-411	144	21	in	in	ADP
ftr-411	144	22	many	many	ADJ
ftr-411	144	23	circumstances	circumstance	NOUN
ftr-411	144	24	.	.	PUNCT
ftr-411	145	1	in	in	ADP
ftr-411	145	2	this	this	DET
ftr-411	145	3	legal	legal	ADJ
ftr-411	145	4	setting	setting	NOUN
ftr-411	145	5	,	,	PUNCT
ftr-411	145	6	disputes	dispute	NOUN
ftr-411	145	7	over	over	ADP
ftr-411	145	8	transfer	transfer	NOUN
ftr-411	145	9	prices	price	NOUN
ftr-411	145	10	are	be	AUX
ftr-411	145	11	inevitable	inevitable	ADJ
ftr-411	145	12	.	.	PUNCT
ftr-411	146	1	and	and	CCONJ
ftr-411	146	2	the	the	DET
ftr-411	146	3	stakes	stake	NOUN
ftr-411	146	4	are	be	AUX
ftr-411	146	5	high	high	ADJ
ftr-411	146	6	,	,	PUNCT
ftr-411	146	7	sometimes	sometimes	ADV
ftr-411	146	8	measured	measure	VERB
ftr-411	146	9	in	in	ADP
ftr-411	146	10	the	the	DET
ftr-411	146	11	hundreds	hundred	NOUN
ftr-411	146	12	of	of	ADP
ftr-411	146	13	millions	million	NOUN
ftr-411	146	14	of	of	ADP
ftr-411	146	15	us	us	PROPN
ftr-411	146	16	dollars	dollar	NOUN
ftr-411	146	17	.	.	PUNCT
ftr-411	147	1	"0	"0	VERB
ftr-411	147	2	the	the	DET
ftr-411	147	3	oecd	oecd	PROPN
ftr-411	147	4	finding	finding	NOUN
ftr-411	147	5	that	that	SCONJ
ftr-411	147	6	unresolved	unresolve	VERB
ftr-411	147	7	competent	competent	ADJ
ftr-411	147	8	-	-	PUNCT
ftr-411	147	9	authority	authority	NOUN
ftr-411	147	10	cases	case	NOUN
ftr-411	147	11	are	be	AUX
ftr-411	147	12	rare	rare	ADJ
ftr-411	147	13	is	be	AUX
ftr-411	147	14	exceptionally	exceptionally	ADV
ftr-411	147	15	good	good	ADJ
ftr-411	147	16	news	news	NOUN
ftr-411	147	17	,	,	PUNCT
ftr-411	147	18	given	give	VERB
ftr-411	147	19	the	the	DET
ftr-411	147	20	fundamental	fundamental	ADJ
ftr-411	147	21	flaws	flaw	NOUN
ftr-411	147	22	in	in	ADP
ftr-411	147	23	the	the	DET
ftr-411	147	24	oecd	oecd	PROPN
ftr-411	147	25	's	's	PART
ftr-411	147	26	transfer	transfer	NOUN
ftr-411	147	27	-	-	PUNCT
ftr-411	147	28	pricing	pricing	NOUN
ftr-411	147	29	rules	rule	NOUN
ftr-411	147	30	.	.	PUNCT
ftr-411	148	1	still	still	ADV
ftr-411	148	2	,	,	PUNCT
ftr-411	148	3	the	the	DET
ftr-411	148	4	oecd	oecd	PROPN
ftr-411	148	5	wants	want	VERB
ftr-411	148	6	to	to	PART
ftr-411	148	7	eliminate	eliminate	VERB
ftr-411	148	8	the	the	DET
ftr-411	148	9	remaining	remain	VERB
ftr-411	148	10	unresolved	unresolved	ADJ
ftr-411	148	11	cases	case	NOUN
ftr-411	148	12	through	through	ADP
ftr-411	148	13	its	its	PRON
ftr-411	148	14	arbitration	arbitration	NOUN
ftr-411	148	15	proposal	proposal	NOUN
ftr-411	148	16	.	.	PUNCT
ftr-411	149	1	as	as	SCONJ
ftr-411	149	2	noted	note	VERB
ftr-411	149	3	above	above	ADV
ftr-411	149	4	,	,	PUNCT
ftr-411	149	5	transfer	transfer	NOUN
ftr-411	149	6	-	-	PUNCT
ftr-411	149	7	pricing	pricing	NOUN
ftr-411	149	8	cases	case	NOUN
ftr-411	149	9	present	present	ADJ
ftr-411	149	10	problems	problem	NOUN
ftr-411	149	11	under	under	ADP
ftr-411	149	12	tax	tax	NOUN
ftr-411	149	13	treaties	treaty	NOUN
ftr-411	149	14	because	because	SCONJ
ftr-411	149	15	the	the	DET
ftr-411	149	16	basic	basic	ADJ
ftr-411	149	17	rules	rule	NOUN
ftr-411	149	18	are	be	AUX
ftr-411	149	19	indeterminate	indeterminate	ADJ
ftr-411	149	20	.	.	PUNCT
ftr-411	150	1	the	the	DET
ftr-411	150	2	preferred	preferred	ADJ
ftr-411	150	3	long	long	ADJ
ftr-411	150	4	-	-	PUNCT
ftr-411	150	5	term	term	NOUN
ftr-411	150	6	solution	solution	NOUN
ftr-411	150	7	is	be	AUX
ftr-411	150	8	not	not	PART
ftr-411	150	9	to	to	PART
ftr-411	150	10	make	make	VERB
ftr-411	150	11	up	up	ADP
ftr-411	150	12	numbers	number	NOUN
ftr-411	150	13	out	out	ADP
ftr-411	150	14	of	of	ADP
ftr-411	150	15	whole	whole	ADJ
ftr-411	150	16	cloth	cloth	NOUN
ftr-411	150	17	.	.	PUNCT
ftr-411	151	1	it	it	PRON
ftr-411	151	2	is	be	AUX
ftr-411	151	3	to	to	PART
ftr-411	151	4	fix	fix	VERB
ftr-411	151	5	the	the	DET
ftr-411	151	6	rules	rule	NOUN
ftr-411	151	7	.	.	PUNCT
ftr-411	152	1	i	i	PRON
ftr-411	152	2	will	will	AUX
ftr-411	152	3	not	not	PART
ftr-411	152	4	discuss	discuss	VERB
ftr-411	152	5	here	here	ADV
ftr-411	152	6	the	the	DET
ftr-411	152	7	many	many	ADJ
ftr-411	152	8	methods	method	NOUN
ftr-411	152	9	that	that	PRON
ftr-411	152	10	might	might	AUX
ftr-411	152	11	be	be	AUX
ftr-411	152	12	employed	employ	VERB
ftr-411	152	13	to	to	ADP
ftr-411	152	14	reform	reform	NOUN
ftr-411	152	15	or	or	CCONJ
ftr-411	152	16	replace	replace	VERB
ftr-411	152	17	the	the	DET
ftr-411	152	18	transfer	transfer	NOUN
ftr-411	152	19	-	-	PUNCT
ftr-411	152	20	pricing	pricing	NOUN
ftr-411	152	21	rules	rule	NOUN
ftr-411	152	22	.	.	PUNCT
ftr-411	152	23	"	"	PUNCT
ftr-411	153	1	the	the	DET
ftr-411	153	2	basic	basic	ADJ
ftr-411	153	3	solution	solution	NOUN
ftr-411	153	4	is	be	AUX
ftr-411	153	5	to	to	PART
ftr-411	153	6	provide	provide	VERB
ftr-411	153	7	unambiguous	unambiguous	ADJ
ftr-411	153	8	default	default	NOUN
ftr-411	153	9	rules	rule	NOUN
ftr-411	153	10	that	that	PRON
ftr-411	153	11	would	would	AUX
ftr-411	153	12	apply	apply	VERB
ftr-411	153	13	whenever	whenever	SCONJ
ftr-411	153	14	the	the	DET
ftr-411	153	15	other	other	ADJ
ftr-411	153	16	rules	rule	NOUN
ftr-411	153	17	would	would	AUX
ftr-411	153	18	produce	produce	VERB
ftr-411	153	19	an	an	DET
ftr-411	153	20	indeterminate	indeterminate	ADJ
ftr-411	153	21	result	result	NOUN
ftr-411	153	22	.	.	PUNCT
ftr-411	154	1	an	an	DET
ftr-411	154	2	alternative	alternative	ADJ
ftr-411	154	3	solution	solution	NOUN
ftr-411	154	4	,	,	PUNCT
ftr-411	154	5	attractive	attractive	ADJ
ftr-411	154	6	in	in	ADP
ftr-411	154	7	the	the	DET
ftr-411	154	8	short	short	ADJ
ftr-411	154	9	-	-	PUNCT
ftr-411	154	10	term	term	NOUN
ftr-411	154	11	,	,	PUNCT
ftr-411	154	12	is	be	AUX
ftr-411	154	13	simply	simply	ADV
ftr-411	154	14	to	to	PART
ftr-411	154	15	leave	leave	VERB
ftr-411	154	16	unresolved	unresolved	ADJ
ftr-411	154	17	the	the	DET
ftr-411	154	18	rare	rare	ADJ
ftr-411	154	19	cases	case	NOUN
ftr-411	154	20	that	that	PRON
ftr-411	154	21	are	be	AUX
ftr-411	154	22	not	not	PART
ftr-411	154	23	resolved	resolve	VERB
ftr-411	154	24	through	through	ADP
ftr-411	154	25	the	the	DET
ftr-411	154	26	competent	competent	ADJ
ftr-411	154	27	-	-	PUNCT
ftr-411	154	28	authority	authority	NOUN
ftr-411	154	29	procedure	procedure	NOUN
ftr-411	154	30	.	.	PUNCT
ftr-411	155	1	the	the	DET
ftr-411	155	2	result	result	NOUN
ftr-411	155	3	would	would	AUX
ftr-411	155	4	be	be	AUX
ftr-411	155	5	some	some	DET
ftr-411	155	6	possibility	possibility	NOUN
ftr-411	155	7	of	of	ADP
ftr-411	155	8	unfairness	unfairness	NOUN
ftr-411	155	9	.	.	PUNCT
ftr-411	156	1	no	no	DET
ftr-411	156	2	system	system	NOUN
ftr-411	156	3	,	,	PUNCT
ftr-411	156	4	however	however	ADV
ftr-411	156	5	,	,	PUNCT
ftr-411	156	6	can	can	AUX
ftr-411	156	7	expect	expect	VERB
ftr-411	156	8	to	to	PART
ftr-411	156	9	eliminate	eliminate	VERB
ftr-411	156	10	all	all	DET
ftr-411	156	11	possibilities	possibility	NOUN
ftr-411	156	12	of	of	ADP
ftr-411	156	13	unfairness	unfairness	NOUN
ftr-411	156	14	.	.	PUNCT
ftr-411	157	1	moreover	moreover	ADV
ftr-411	157	2	,	,	PUNCT
ftr-411	157	3	the	the	DET
ftr-411	157	4	risk	risk	NOUN
ftr-411	157	5	of	of	ADP
ftr-411	157	6	serious	serious	ADJ
ftr-411	157	7	unfairness	unfairness	NOUN
ftr-411	157	8	is	be	AUX
ftr-411	157	9	small	small	ADJ
ftr-411	157	10	.	.	PUNCT
ftr-411	158	1	multinational	multinational	ADJ
ftr-411	158	2	companies	company	NOUN
ftr-411	158	3	that	that	PRON
ftr-411	158	4	play	play	VERB
ftr-411	158	5	clearly	clearly	ADV
ftr-411	158	6	within	within	ADP
ftr-411	158	7	the	the	DET
ftr-411	158	8	rules	rule	NOUN
ftr-411	158	9	,	,	PUNCT
ftr-411	158	10	without	without	ADP
ftr-411	158	11	engaging	engage	VERB
ftr-411	158	12	in	in	ADP
ftr-411	158	13	aggressive	aggressive	ADJ
ftr-411	158	14	tax	tax	NOUN
ftr-411	158	15	avoidance	avoidance	NOUN
ftr-411	158	16	,	,	PUNCT
ftr-411	158	17	are	be	AUX
ftr-411	158	18	not	not	PART
ftr-411	158	19	likely	likely	ADJ
ftr-411	158	20	to	to	PART
ftr-411	158	21	end	end	VERB
ftr-411	158	22	up	up	ADP
ftr-411	158	23	with	with	ADP
ftr-411	158	24	unrelieved	unrelieved	ADJ
ftr-411	158	25	double	double	ADJ
ftr-411	158	26	taxation	taxation	NOUN
ftr-411	158	27	due	due	ADP
ftr-411	158	28	to	to	ADP
ftr-411	158	29	their	their	PRON
ftr-411	158	30	choice	choice	NOUN
ftr-411	158	31	of	of	ADP
ftr-411	158	32	transfer	transfer	NOUN
ftr-411	158	33	prices	price	NOUN
ftr-411	158	34	.	.	PUNCT
ftr-411	159	1	it	it	PRON
ftr-411	159	2	is	be	AUX
ftr-411	159	3	mostly	mostly	ADV
ftr-411	159	4	the	the	DET
ftr-411	159	5	companies	company	NOUN
ftr-411	159	6	that	that	PRON
ftr-411	159	7	play	play	VERB
ftr-411	159	8	the	the	DET
ftr-411	159	9	transfer	transfer	NOUN
ftr-411	159	10	-	-	PUNCT
ftr-411	159	11	pricing	pricing	NOUN
ftr-411	159	12	game	game	NOUN
ftr-411	159	13	aggressively	aggressively	ADV
ftr-411	159	14	that	that	PRON
ftr-411	159	15	find	find	VERB
ftr-411	159	16	themselves	themselves	PRON
ftr-411	159	17	at	at	ADP
ftr-411	159	18	risk	risk	NOUN
ftr-411	159	19	.	.	PUNCT
ftr-411	160	1	they	they	PRON
ftr-411	160	2	undoubtedly	undoubtedly	ADV
ftr-411	160	3	have	have	AUX
ftr-411	160	4	calculated	calculate	VERB
ftr-411	160	5	that	that	SCONJ
ftr-411	160	6	they	they	PRON
ftr-411	160	7	end	end	VERB
ftr-411	160	8	up	up	ADP
ftr-411	160	9	better	well	ADV
ftr-411	160	10	off	off	ADP
ftr-411	160	11	by	by	ADP
ftr-411	160	12	running	run	VERB
ftr-411	160	13	the	the	DET
ftr-411	160	14	10	10	NUM
ftr-411	160	15	.	.	PUNCT
ftr-411	161	1	the	the	DET
ftr-411	161	2	well	well	ADV
ftr-411	161	3	-	-	PUNCT
ftr-411	161	4	publicized	publicize	VERB
ftr-411	161	5	case	case	NOUN
ftr-411	161	6	of	of	ADP
ftr-411	161	7	glaxosmithkline	glaxosmithkline	PROPN
ftr-411	161	8	plc	plc	PROPN
ftr-411	161	9	,	,	PUNCT
ftr-411	161	10	the	the	DET
ftr-411	161	11	british	british	PROPN
ftr-411	161	12	pharmaceuticals	pharmaceuticals	PROPN
ftr-411	161	13	giant	giant	NOUN
ftr-411	161	14	,	,	PUNCT
ftr-411	161	15	illustrates	illustrate	VERB
ftr-411	161	16	the	the	DET
ftr-411	161	17	huge	huge	ADJ
ftr-411	161	18	amounts	amount	NOUN
ftr-411	161	19	that	that	PRON
ftr-411	161	20	can	can	AUX
ftr-411	161	21	be	be	AUX
ftr-411	161	22	at	at	ADP
ftr-411	161	23	issue	issue	NOUN
ftr-411	161	24	in	in	ADP
ftr-411	161	25	a	a	DET
ftr-411	161	26	transfer	transfer	NOUN
ftr-411	161	27	-	-	PUNCT
ftr-411	161	28	pricing	pricing	NOUN
ftr-411	161	29	case	case	NOUN
ftr-411	161	30	.	.	PUNCT
ftr-411	162	1	the	the	DET
ftr-411	162	2	case	case	NOUN
ftr-411	162	3	,	,	PUNCT
ftr-411	162	4	involving	involve	VERB
ftr-411	162	5	tax	tax	NOUN
ftr-411	162	6	years	year	NOUN
ftr-411	162	7	1989	1989	NUM
ftr-411	162	8	to	to	ADP
ftr-411	162	9	2005	2005	NUM
ftr-411	162	10	,	,	PUNCT
ftr-411	162	11	was	be	AUX
ftr-411	162	12	settled	settle	VERB
ftr-411	162	13	in	in	ADP
ftr-411	162	14	2006	2006	NUM
ftr-411	162	15	,	,	PUNCT
ftr-411	162	16	with	with	ADP
ftr-411	162	17	glaxo	glaxo	NOUN
ftr-411	162	18	agreeing	agree	VERB
ftr-411	162	19	to	to	PART
ftr-411	162	20	pay	pay	VERB
ftr-411	162	21	the	the	DET
ftr-411	162	22	irs	irs	PROPN
ftr-411	162	23	$	$	SYM
ftr-411	162	24	3.4	3.4	NUM
ftr-411	162	25	billion	billion	NUM
ftr-411	162	26	.	.	PUNCT
ftr-411	163	1	the	the	DET
ftr-411	163	2	u.k	u.k	PROPN
ftr-411	163	3	.	.	PROPN
ftr-411	163	4	did	do	AUX
ftr-411	163	5	invoke	invoke	VERB
ftr-411	163	6	the	the	DET
ftr-411	163	7	competent	competent	ADJ
ftr-411	163	8	-	-	PUNCT
ftr-411	163	9	authority	authority	NOUN
ftr-411	163	10	procedure	procedure	NOUN
ftr-411	163	11	in	in	ADP
ftr-411	163	12	the	the	DET
ftr-411	163	13	u.s.-u.k	u.s.-u.k	PROPN
ftr-411	163	14	.	.	PROPN
ftr-411	163	15	tax	tax	NOUN
ftr-411	163	16	treaty	treaty	NOUN
ftr-411	163	17	.	.	PUNCT
ftr-411	164	1	it	it	PRON
ftr-411	164	2	does	do	AUX
ftr-411	164	3	not	not	PART
ftr-411	164	4	appear	appear	VERB
ftr-411	164	5	,	,	PUNCT
ftr-411	164	6	however	however	ADV
ftr-411	164	7	,	,	PUNCT
ftr-411	164	8	that	that	DET
ftr-411	164	9	glaxo	glaxo	NOUN
ftr-411	164	10	claimed	claim	VERB
ftr-411	164	11	that	that	SCONJ
ftr-411	164	12	it	it	PRON
ftr-411	164	13	was	be	AUX
ftr-411	164	14	subject	subject	ADJ
ftr-411	164	15	to	to	ADP
ftr-411	164	16	double	double	ADJ
ftr-411	164	17	taxation	taxation	NOUN
ftr-411	164	18	.	.	PUNCT
ftr-411	165	1	robert	robert	PROPN
ftr-411	165	2	guy	guy	PROPN
ftr-411	165	3	matthews	matthews	PROPN
ftr-411	165	4	and	and	CCONJ
ftr-411	165	5	jeanne	jeanne	PROPN
ftr-411	165	6	whalen	whalen	PROPN
ftr-411	165	7	,	,	PUNCT
ftr-411	165	8	"	"	PUNCT
ftr-411	165	9	glaxo	glaxo	NOUN
ftr-411	165	10	to	to	PART
ftr-411	165	11	settle	settle	VERB
ftr-411	165	12	tax	tax	NOUN
ftr-411	165	13	dispute	dispute	NOUN
ftr-411	165	14	with	with	ADP
ftr-411	165	15	irs	irs	PROPN
ftr-411	165	16	over	over	ADP
ftr-411	165	17	u.s	u.s	PROPN
ftr-411	165	18	.	.	PROPN
ftr-411	165	19	unit	unit	NOUN
ftr-411	165	20	for	for	ADP
ftr-411	165	21	$	$	SYM
ftr-411	165	22	3.4	3.4	NUM
ftr-411	165	23	billion	billion	NUM
ftr-411	165	24	,	,	PUNCT
ftr-411	165	25	"	"	PUNCT
ftr-411	165	26	wall	wall	PROPN
ftr-411	165	27	street	street	PROPN
ftr-411	165	28	journal	journal	PROPN
ftr-411	165	29	,	,	PUNCT
ftr-411	165	30	sept	sept	PROPN
ftr-411	165	31	.	.	PROPN
ftr-411	165	32	12	12	NUM
ftr-411	165	33	,	,	PUNCT
ftr-411	165	34	2006	2006	NUM
ftr-411	165	35	at	at	ADP
ftr-411	165	36	a3	a3	NOUN
ftr-411	165	37	.	.	PUNCT
ftr-411	166	1	11	11	NUM
ftr-411	166	2	.	.	PUNCT
ftr-411	167	1	the	the	DET
ftr-411	167	2	preferred	preferred	ADJ
ftr-411	167	3	solution	solution	NOUN
ftr-411	167	4	is	be	AUX
ftr-411	167	5	to	to	PART
ftr-411	167	6	abandon	abandon	VERB
ftr-411	167	7	the	the	DET
ftr-411	167	8	arm	arm	NOUN
ftr-411	167	9	's	's	PART
ftr-411	167	10	length	length	NOUN
ftr-411	167	11	method	method	NOUN
ftr-411	167	12	entirely	entirely	ADV
ftr-411	167	13	.	.	PUNCT
ftr-411	168	1	see	see	VERB
ftr-411	168	2	michael	michael	PROPN
ftr-411	168	3	j.	j.	PROPN
ftr-411	168	4	mcintyre	mcintyre	PROPN
ftr-411	168	5	,	,	PUNCT
ftr-411	168	6	"	"	PUNCT
ftr-411	168	7	the	the	DET
ftr-411	168	8	use	use	NOUN
ftr-411	168	9	ofcombined	ofcombine	VERB
ftr-411	168	10	reporting	reporting	NOUN
ftr-411	168	11	bynation	bynation	NOUN
ftr-411	168	12	states	state	NOUN
ftr-411	168	13	,	,	PUNCT
ftr-411	168	14	"	"	PUNCT
ftr-411	168	15	35	35	NUM
ftr-411	168	16	tax	tax	NOUN
ftr-411	168	17	notes	note	NOUN
ftr-411	168	18	int'l	int'l	ADP
ftr-411	168	19	917	917	NUM
ftr-411	168	20	(	(	PUNCT
ftr-411	168	21	sept	sept	PROPN
ftr-411	168	22	.	.	PROPN
ftr-411	168	23	6	6	NUM
ftr-411	168	24	,	,	PUNCT
ftr-411	168	25	2004	2004	NUM
ftr-411	168	26	)	)	PUNCT
ftr-411	168	27	.	.	PUNCT
ftr-411	169	1	many	many	ADJ
ftr-411	169	2	less	less	ADV
ftr-411	169	3	radical	radical	ADJ
ftr-411	169	4	steps	step	NOUN
ftr-411	169	5	can	can	AUX
ftr-411	169	6	be	be	AUX
ftr-411	169	7	taken	take	VERB
ftr-411	169	8	,	,	PUNCT
ftr-411	169	9	however	however	ADV
ftr-411	169	10	,	,	PUNCT
ftr-411	169	11	to	to	PART
ftr-411	169	12	reform	reform	VERB
ftr-411	169	13	the	the	DET
ftr-411	169	14	transfer	transfer	NOUN
ftr-411	169	15	-	-	PUNCT
ftr-411	169	16	pricing	pricing	NOUN
ftr-411	169	17	rules	rule	NOUN
ftr-411	169	18	.	.	PUNCT
ftr-411	170	1	[	[	X
ftr-411	170	2	vol	vol	NOUN
ftr-411	170	3	.	.	PUNCT
ftr-411	170	4	7:9	7:9	NUM
ftr-411	170	5	comments	comment	NOUN
ftr-411	170	6	on	on	ADP
ftr-411	170	7	the	the	DET
ftr-411	170	8	oecd	oecd	PROPN
ftr-411	170	9	proposal	proposal	NOUN
ftr-411	170	10	risk	risk	NOUN
ftr-411	170	11	of	of	ADP
ftr-411	170	12	the	the	DET
ftr-411	170	13	occasional	occasional	ADJ
ftr-411	170	14	unrelieved	unrelieved	ADJ
ftr-411	170	15	double	double	ADJ
ftr-411	170	16	tax	tax	NOUN
ftr-411	170	17	in	in	ADP
ftr-411	170	18	order	order	NOUN
ftr-411	170	19	to	to	PART
ftr-411	170	20	maximize	maximize	VERB
ftr-411	170	21	their	their	PRON
ftr-411	170	22	opportunities	opportunity	NOUN
ftr-411	170	23	for	for	ADP
ftr-411	170	24	double	double	ADJ
ftr-411	170	25	non	non	NOUN
ftr-411	170	26	-	-	NOUN
ftr-411	170	27	taxation	taxation	NOUN
ftr-411	170	28	.	.	PUNCT
ftr-411	171	1	i	i	PRON
ftr-411	171	2	am	be	AUX
ftr-411	171	3	prepared	prepared	ADJ
ftr-411	171	4	to	to	PART
ftr-411	171	5	assume	assume	VERB
ftr-411	171	6	that	that	SCONJ
ftr-411	171	7	these	these	DET
ftr-411	171	8	very	very	ADV
ftr-411	171	9	clever	clever	ADJ
ftr-411	171	10	people	people	NOUN
ftr-411	171	11	,	,	PUNCT
ftr-411	171	12	who	who	PRON
ftr-411	171	13	have	have	VERB
ftr-411	171	14	millions	million	NOUN
ftr-411	171	15	of	of	ADP
ftr-411	171	16	tax	tax	NOUN
ftr-411	171	17	-	-	PUNCT
ftr-411	171	18	planning	planning	NOUN
ftr-411	171	19	dollars	dollar	NOUN
ftr-411	171	20	at	at	ADP
ftr-411	171	21	their	their	PRON
ftr-411	171	22	disposal	disposal	NOUN
ftr-411	171	23	,	,	PUNCT
ftr-411	171	24	have	have	AUX
ftr-411	171	25	figured	figure	VERB
ftr-411	171	26	the	the	DET
ftr-411	171	27	odds	odd	NOUN
ftr-411	171	28	correctly	correctly	ADV
ftr-411	171	29	.	.	PUNCT
ftr-411	172	1	in	in	ADP
ftr-411	172	2	most	most	ADJ
ftr-411	172	3	transfer	transfer	NOUN
ftr-411	172	4	-	-	PUNCT
ftr-411	172	5	pricing	pricing	NOUN
ftr-411	172	6	cases	case	NOUN
ftr-411	172	7	,	,	PUNCT
ftr-411	172	8	a	a	DET
ftr-411	172	9	failure	failure	NOUN
ftr-411	172	10	of	of	ADP
ftr-411	172	11	the	the	DET
ftr-411	172	12	competent	competent	ADJ
ftr-411	172	13	authorities	authority	NOUN
ftr-411	172	14	to	to	PART
ftr-411	172	15	reach	reach	VERB
ftr-411	172	16	agreement	agreement	NOUN
ftr-411	172	17	does	do	AUX
ftr-411	172	18	not	not	PART
ftr-411	172	19	leave	leave	VERB
ftr-411	172	20	the	the	DET
ftr-411	172	21	taxpayer	taxpayer	NOUN
ftr-411	172	22	without	without	ADP
ftr-411	172	23	a	a	DET
ftr-411	172	24	remedy	remedy	NOUN
ftr-411	172	25	.	.	PUNCT
ftr-411	173	1	the	the	DET
ftr-411	173	2	taxpayer	taxpayer	NOUN
ftr-411	173	3	can	can	AUX
ftr-411	173	4	always	always	ADV
ftr-411	173	5	go	go	VERB
ftr-411	173	6	to	to	ADP
ftr-411	173	7	court	court	NOUN
ftr-411	173	8	in	in	ADP
ftr-411	173	9	the	the	DET
ftr-411	173	10	country	country	NOUN
ftr-411	173	11	assessing	assess	VERB
ftr-411	173	12	the	the	DET
ftr-411	173	13	allegedly	allegedly	ADV
ftr-411	173	14	unfair	unfair	ADJ
ftr-411	173	15	tax	tax	NOUN
ftr-411	173	16	and	and	CCONJ
ftr-411	173	17	challenge	challenge	VERB
ftr-411	173	18	the	the	DET
ftr-411	173	19	assessment	assessment	NOUN
ftr-411	173	20	.	.	PUNCT
ftr-411	174	1	it	it	PRON
ftr-411	174	2	is	be	AUX
ftr-411	174	3	possible	possible	ADJ
ftr-411	174	4	,	,	PUNCT
ftr-411	174	5	of	of	ADP
ftr-411	174	6	course	course	NOUN
ftr-411	174	7	,	,	PUNCT
ftr-411	174	8	that	that	SCONJ
ftr-411	174	9	the	the	DET
ftr-411	174	10	domestic	domestic	ADJ
ftr-411	174	11	courts	court	NOUN
ftr-411	174	12	in	in	ADP
ftr-411	174	13	the	the	DET
ftr-411	174	14	two	two	NUM
ftr-411	174	15	countries	country	NOUN
ftr-411	174	16	will	will	AUX
ftr-411	174	17	produce	produce	VERB
ftr-411	174	18	inconsistent	inconsistent	ADJ
ftr-411	174	19	outcomes	outcome	NOUN
ftr-411	174	20	,	,	PUNCT
ftr-411	174	21	ultimately	ultimately	ADV
ftr-411	174	22	resulting	result	VERB
ftr-411	174	23	in	in	ADP
ftr-411	174	24	unrelieved	unrelieved	ADJ
ftr-411	174	25	double	double	ADJ
ftr-411	174	26	taxation	taxation	NOUN
ftr-411	174	27	.	.	PUNCT
ftr-411	175	1	from	from	ADP
ftr-411	175	2	reading	read	VERB
ftr-411	175	3	many	many	ADJ
ftr-411	175	4	transfer	transfer	NOUN
ftr-411	175	5	-	-	PUNCT
ftr-411	175	6	pricing	pricing	NOUN
ftr-411	175	7	cases	case	NOUN
ftr-411	175	8	,	,	PUNCT
ftr-411	175	9	however	however	ADV
ftr-411	175	10	,	,	PUNCT
ftr-411	175	11	i	i	PRON
ftr-411	175	12	think	think	VERB
ftr-411	175	13	that	that	SCONJ
ftr-411	175	14	the	the	DET
ftr-411	175	15	risk	risk	NOUN
ftr-411	175	16	is	be	AUX
ftr-411	175	17	a	a	DET
ftr-411	175	18	modest	modest	ADJ
ftr-411	175	19	one	one	NUM
ftr-411	175	20	.	.	PUNCT
ftr-411	176	1	transfer	transfer	NOUN
ftr-411	176	2	-	-	PUNCT
ftr-411	176	3	pricing	pricing	NOUN
ftr-411	176	4	cases	case	NOUN
ftr-411	176	5	are	be	AUX
ftr-411	176	6	exceedingly	exceedingly	ADV
ftr-411	176	7	difficult	difficult	ADJ
ftr-411	176	8	cases	case	NOUN
ftr-411	176	9	for	for	SCONJ
ftr-411	176	10	the	the	DET
ftr-411	176	11	government	government	NOUN
ftr-411	176	12	to	to	PART
ftr-411	176	13	win	win	VERB
ftr-411	176	14	,	,	PUNCT
ftr-411	176	15	for	for	ADP
ftr-411	176	16	a	a	DET
ftr-411	176	17	variety	variety	NOUN
ftr-411	176	18	of	of	ADP
ftr-411	176	19	reasons	reason	NOUN
ftr-411	176	20	.	.	PUNCT
ftr-411	177	1	among	among	ADP
ftr-411	177	2	those	those	DET
ftr-411	177	3	reasons	reason	NOUN
ftr-411	177	4	are	be	AUX
ftr-411	177	5	that	that	SCONJ
ftr-411	177	6	tax	tax	NOUN
ftr-411	177	7	departments	department	NOUN
ftr-411	177	8	are	be	AUX
ftr-411	177	9	typically	typically	ADV
ftr-411	177	10	"	"	PUNCT
ftr-411	177	11	outgunned	outgunne	VERB
ftr-411	177	12	,	,	PUNCT
ftr-411	177	13	"	"	PUNCT
ftr-411	177	14	they	they	PRON
ftr-411	177	15	have	have	VERB
ftr-411	177	16	difficulty	difficulty	NOUN
ftr-411	177	17	discovering	discover	VERB
ftr-411	177	18	relevant	relevant	ADJ
ftr-411	177	19	facts	fact	NOUN
ftr-411	177	20	under	under	ADP
ftr-411	177	21	the	the	DET
ftr-411	177	22	taxpayer	taxpayer	NOUN
ftr-411	177	23	's	's	PART
ftr-411	177	24	control	control	NOUN
ftr-411	177	25	,	,	PUNCT
ftr-411	177	26	and	and	CCONJ
ftr-411	177	27	they	they	PRON
ftr-411	177	28	have	have	VERB
ftr-411	177	29	to	to	PART
ftr-411	177	30	contend	contend	VERB
ftr-411	177	31	with	with	ADP
ftr-411	177	32	rules	rule	NOUN
ftr-411	177	33	that	that	PRON
ftr-411	177	34	were	be	AUX
ftr-411	177	35	designed	design	VERB
ftr-411	177	36	to	to	PART
ftr-411	177	37	give	give	VERB
ftr-411	177	38	maximum	maximum	ADJ
ftr-411	177	39	flexibility	flexibility	NOUN
ftr-411	177	40	to	to	ADP
ftr-411	177	41	the	the	DET
ftr-411	177	42	taxpayer	taxpayer	NOUN
ftr-411	177	43	.	.	PUNCT
ftr-411	178	1	il	il	PROPN
ftr-411	178	2	.	.	PROPN
ftr-411	178	3	secret	secret	ADJ
ftr-411	178	4	arbitration	arbitration	NOUN
ftr-411	178	5	:	:	PUNCT
ftr-411	178	6	oecd	oecd	PROPN
ftr-411	178	7	endorsement	endorsement	NOUN
ftr-411	178	8	of	of	ADP
ftr-411	178	9	opaqueness	opaqueness	NOUN
ftr-411	178	10	the	the	DET
ftr-411	178	11	single	single	ADJ
ftr-411	178	12	most	most	ADV
ftr-411	178	13	objectionable	objectionable	ADJ
ftr-411	178	14	feature	feature	NOUN
ftr-411	178	15	of	of	ADP
ftr-411	178	16	the	the	DET
ftr-411	178	17	oecd	oecd	PROPN
ftr-411	178	18	proposal	proposal	NOUN
ftr-411	178	19	is	be	AUX
ftr-411	178	20	its	its	PRON
ftr-411	178	21	provision	provision	NOUN
ftr-411	178	22	for	for	ADP
ftr-411	178	23	total	total	ADJ
ftr-411	178	24	secrecy	secrecy	NOUN
ftr-411	178	25	.	.	PUNCT
ftr-411	179	1	even	even	ADV
ftr-411	179	2	the	the	DET
ftr-411	179	3	names	name	NOUN
ftr-411	179	4	of	of	ADP
ftr-411	179	5	the	the	DET
ftr-411	179	6	taxpayers	taxpayer	NOUN
ftr-411	179	7	engaging	engage	VERB
ftr-411	179	8	in	in	ADP
ftr-411	179	9	the	the	DET
ftr-411	179	10	arbitration	arbitration	NOUN
ftr-411	179	11	proceedings	proceeding	NOUN
ftr-411	179	12	would	would	AUX
ftr-411	179	13	be	be	AUX
ftr-411	179	14	kept	keep	VERB
ftr-411	179	15	secret	secret	ADJ
ftr-411	179	16	.	.	PUNCT
ftr-411	180	1	no	no	DET
ftr-411	180	2	information	information	NOUN
ftr-411	180	3	would	would	AUX
ftr-411	180	4	be	be	AUX
ftr-411	180	5	released	release	VERB
ftr-411	180	6	about	about	ADP
ftr-411	180	7	the	the	DET
ftr-411	180	8	results	result	NOUN
ftr-411	180	9	of	of	ADP
ftr-411	180	10	the	the	DET
ftr-411	180	11	arbitration	arbitration	NOUN
ftr-411	180	12	or	or	CCONJ
ftr-411	180	13	the	the	DET
ftr-411	180	14	basis	basis	NOUN
ftr-411	180	15	for	for	ADP
ftr-411	180	16	the	the	DET
ftr-411	180	17	decision	decision	NOUN
ftr-411	180	18	of	of	ADP
ftr-411	180	19	the	the	DET
ftr-411	180	20	arbitrators	arbitrator	NOUN
ftr-411	180	21	without	without	ADP
ftr-411	180	22	the	the	DET
ftr-411	180	23	expressed	express	VERB
ftr-411	180	24	,	,	PUNCT
ftr-411	180	25	written	write	VERB
ftr-411	180	26	consent	consent	NOUN
ftr-411	180	27	of	of	ADP
ftr-411	180	28	the	the	DET
ftr-411	180	29	affected	affected	ADJ
ftr-411	180	30	taxpayers	taxpayer	NOUN
ftr-411	180	31	.	.	PUNCT
ftr-411	181	1	even	even	ADV
ftr-411	181	2	with	with	ADP
ftr-411	181	3	taxpayer	taxpayer	NOUN
ftr-411	181	4	consent	consent	NOUN
ftr-411	181	5	,	,	PUNCT
ftr-411	181	6	which	which	PRON
ftr-411	181	7	can	can	AUX
ftr-411	181	8	be	be	AUX
ftr-411	181	9	expected	expect	VERB
ftr-411	181	10	to	to	PART
ftr-411	181	11	be	be	AUX
ftr-411	181	12	withheld	withhold	VERB
ftr-411	181	13	in	in	ADP
ftr-411	181	14	many	many	ADJ
ftr-411	181	15	cases	case	NOUN
ftr-411	181	16	,	,	PUNCT
ftr-411	181	17	only	only	ADV
ftr-411	181	18	a	a	DET
ftr-411	181	19	bare	bare	ADJ
ftr-411	181	20	outline	outline	NOUN
ftr-411	181	21	of	of	ADP
ftr-411	181	22	the	the	DET
ftr-411	181	23	case	case	NOUN
ftr-411	181	24	is	be	AUX
ftr-411	181	25	likely	likely	ADJ
ftr-411	181	26	to	to	PART
ftr-411	181	27	be	be	AUX
ftr-411	181	28	released	release	VERB
ftr-411	181	29	to	to	ADP
ftr-411	181	30	the	the	DET
ftr-411	181	31	public	public	NOUN
ftr-411	181	32	.	.	PUNCT
ftr-411	182	1	the	the	DET
ftr-411	182	2	taxpaying	taxpaying	NOUN
ftr-411	182	3	public	public	NOUN
ftr-411	182	4	,	,	PUNCT
ftr-411	182	5	nevertheless	nevertheless	ADV
ftr-411	182	6	,	,	PUNCT
ftr-411	182	7	would	would	AUX
ftr-411	182	8	be	be	AUX
ftr-411	182	9	asked	ask	VERB
ftr-411	182	10	to	to	PART
ftr-411	182	11	pay	pay	VERB
ftr-411	182	12	all	all	PRON
ftr-411	182	13	of	of	ADP
ftr-411	182	14	the	the	DET
ftr-411	182	15	costs	cost	NOUN
ftr-411	182	16	of	of	ADP
ftr-411	182	17	the	the	DET
ftr-411	182	18	arbitration	arbitration	NOUN
ftr-411	182	19	proceeding	proceeding	NOUN
ftr-411	182	20	.	.	PUNCT
ftr-411	183	1	2	2	NUM
ftr-411	183	2	12	12	NUM
ftr-411	183	3	.	.	PUNCT
ftr-411	184	1	tax	tax	NOUN
ftr-411	184	2	officials	official	NOUN
ftr-411	184	3	in	in	ADP
ftr-411	184	4	the	the	DET
ftr-411	184	5	u.s	u.s	PROPN
ftr-411	184	6	.	.	PROPN
ftr-411	184	7	and	and	CCONJ
ftr-411	184	8	germany	germany	PROPN
ftr-411	184	9	recently	recently	ADV
ftr-411	184	10	negotiated	negotiate	VERB
ftr-411	184	11	a	a	DET
ftr-411	184	12	protocol	protocol	NOUN
ftr-411	184	13	that	that	PRON
ftr-411	184	14	would	would	AUX
ftr-411	184	15	amend	amend	VERB
ftr-411	184	16	the	the	DET
ftr-411	184	17	u.s.-germany	u.s.-germany	ADJ
ftr-411	184	18	treaty	treaty	NOUN
ftr-411	184	19	to	to	PART
ftr-411	184	20	provide	provide	VERB
ftr-411	184	21	for	for	ADP
ftr-411	184	22	arbitration	arbitration	NOUN
ftr-411	184	23	.	.	PUNCT
ftr-411	185	1	the	the	DET
ftr-411	185	2	arbitration	arbitration	NOUN
ftr-411	185	3	is	be	AUX
ftr-411	185	4	not	not	PART
ftr-411	185	5	fully	fully	ADV
ftr-411	185	6	mandatory	mandatory	ADJ
ftr-411	185	7	in	in	SCONJ
ftr-411	185	8	that	that	SCONJ
ftr-411	185	9	the	the	DET
ftr-411	185	10	parties	party	NOUN
ftr-411	185	11	by	by	ADP
ftr-411	185	12	mutual	mutual	ADJ
ftr-411	185	13	agreement	agreement	NOUN
ftr-411	185	14	may	may	AUX
ftr-411	185	15	decide	decide	VERB
ftr-411	185	16	not	not	PART
ftr-411	185	17	to	to	PART
ftr-411	185	18	arbitrate	arbitrate	VERB
ftr-411	185	19	a	a	DET
ftr-411	185	20	particular	particular	ADJ
ftr-411	185	21	matter	matter	NOUN
ftr-411	185	22	.	.	PUNCT
ftr-411	186	1	the	the	DET
ftr-411	186	2	proposed	propose	VERB
ftr-411	186	3	protocol	protocol	NOUN
ftr-411	186	4	provides	provide	VERB
ftr-411	186	5	for	for	ADP
ftr-411	186	6	full	full	ADJ
ftr-411	186	7	secrecy	secrecy	NOUN
ftr-411	186	8	of	of	ADP
ftr-411	186	9	the	the	DET
ftr-411	186	10	proceedings	proceeding	NOUN
ftr-411	186	11	and	and	CCONJ
ftr-411	186	12	does	do	AUX
ftr-411	186	13	not	not	PART
ftr-411	186	14	require	require	VERB
ftr-411	186	15	the	the	DET
ftr-411	186	16	arbitrators	arbitrator	NOUN
ftr-411	186	17	to	to	PART
ftr-411	186	18	prepare	prepare	VERB
ftr-411	186	19	a	a	DET
ftr-411	186	20	report	report	NOUN
ftr-411	186	21	.	.	PUNCT
ftr-411	187	1	instead	instead	ADV
ftr-411	187	2	,	,	PUNCT
ftr-411	187	3	the	the	DET
ftr-411	187	4	arbitrators	arbitrator	NOUN
ftr-411	187	5	simply	simply	ADV
ftr-411	187	6	pick	pick	VERB
ftr-411	187	7	between	between	ADP
ftr-411	187	8	the	the	DET
ftr-411	187	9	settlement	settlement	NOUN
ftr-411	187	10	proposals	proposal	NOUN
ftr-411	187	11	made	make	VERB
ftr-411	187	12	by	by	ADP
ftr-411	187	13	the	the	DET
ftr-411	187	14	two	two	NUM
ftr-411	187	15	parties	party	NOUN
ftr-411	187	16	.	.	PUNCT
ftr-411	188	1	the	the	DET
ftr-411	188	2	outcome	outcome	NOUN
ftr-411	188	3	of	of	ADP
ftr-411	188	4	the	the	DET
ftr-411	188	5	arbitration	arbitration	NOUN
ftr-411	188	6	,	,	PUNCT
ftr-411	188	7	however	however	ADV
ftr-411	188	8	,	,	PUNCT
ftr-411	188	9	is	be	AUX
ftr-411	188	10	disclosed	disclose	VERB
ftr-411	188	11	only	only	ADV
ftr-411	188	12	to	to	ADP
ftr-411	188	13	the	the	DET
ftr-411	188	14	concerned	concerned	ADJ
ftr-411	188	15	taxpayer	taxpayer	NOUN
ftr-411	188	16	and	and	CCONJ
ftr-411	188	17	its	its	PRON
ftr-411	188	18	representatives	representative	NOUN
ftr-411	188	19	,	,	PUNCT
ftr-411	188	20	again	again	ADV
ftr-411	188	21	under	under	ADP
ftr-411	188	22	a	a	DET
ftr-411	188	23	requirement	requirement	NOUN
ftr-411	188	24	ofconfidentiality	ofconfidentiality	NOUN
ftr-411	188	25	.	.	PUNCT
ftr-411	189	1	only	only	ADV
ftr-411	189	2	enumerated	enumerate	VERB
ftr-411	189	3	issues	issue	NOUN
ftr-411	189	4	,	,	PUNCT
ftr-411	189	5	including	include	VERB
ftr-411	189	6	transferpricing	transferpricing	NOUN
ftr-411	189	7	disputes	dispute	NOUN
ftr-411	189	8	,	,	PUNCT
ftr-411	189	9	are	be	AUX
ftr-411	189	10	subject	subject	ADJ
ftr-411	189	11	to	to	ADP
ftr-411	189	12	arbitration	arbitration	NOUN
ftr-411	189	13	.	.	PUNCT
ftr-411	190	1	see	see	VERB
ftr-411	190	2	protocol	protocol	NOUN
ftr-411	190	3	amending	amend	VERB
ftr-411	190	4	the	the	DET
ftr-411	190	5	convention	convention	NOUN
ftr-411	190	6	between	between	ADP
ftr-411	190	7	the	the	DET
ftr-411	190	8	united	united	PROPN
ftr-411	190	9	states	states	PROPN
ftr-411	190	10	of	of	ADP
ftr-411	190	11	america	america	PROPN
ftr-411	190	12	and	and	CCONJ
ftr-411	190	13	the	the	DET
ftr-411	190	14	federal	federal	PROPN
ftr-411	190	15	republic	republic	PROPN
ftr-411	190	16	of	of	ADP
ftr-411	190	17	germany	germany	PROPN
ftr-411	190	18	for	for	ADP
ftr-411	190	19	the	the	DET
ftr-411	190	20	avoidance	avoidance	NOUN
ftr-411	190	21	of	of	ADP
ftr-411	190	22	double	double	ADJ
ftr-411	190	23	taxation	taxation	NOUN
ftr-411	190	24	and	and	CCONJ
ftr-411	190	25	the	the	DET
ftr-411	190	26	prevention	prevention	NOUN
ftr-411	190	27	of	of	ADP
ftr-411	190	28	fiscal	fiscal	ADJ
ftr-411	190	29	evasion	evasion	NOUN
ftr-411	190	30	with	with	ADP
ftr-411	190	31	respect	respect	NOUN
ftr-411	190	32	to	to	ADP
ftr-411	190	33	taxes	taxis	NOUN
ftr-411	190	34	on	on	ADP
ftr-411	190	35	income	income	NOUN
ftr-411	190	36	and	and	CCONJ
ftr-411	190	37	capital	capital	NOUN
ftr-411	190	38	and	and	CCONJ
ftr-411	190	39	to	to	ADP
ftr-411	190	40	certain	certain	ADJ
ftr-411	190	41	other	other	ADJ
ftr-411	190	42	taxes	taxis	NOUN
ftr-411	190	43	,	,	PUNCT
ftr-411	190	44	june	june	PROPN
ftr-411	190	45	1	1	NUM
ftr-411	190	46	,	,	PUNCT
ftr-411	190	47	2006	2006	NUM
ftr-411	190	48	.	.	PUNCT
ftr-411	191	1	available	available	ADJ
ftr-411	191	2	at	at	ADP
ftr-411	191	3	http://www.treas.gov/press/releases/reports/germanprotocolo6.pdf(last	http://www.treas.gov/press/releases/reports/germanprotocolo6.pdf(last	ADV
ftr-411	191	4	visited	visit	VERB
ftr-411	191	5	oct	oct	PROPN
ftr-411	191	6	.	.	PROPN
ftr-411	191	7	17	17	NUM
ftr-411	191	8	,	,	PUNCT
ftr-411	191	9	2006	2006	NUM
ftr-411	191	10	)	)	PUNCT
ftr-411	191	11	.	.	PUNCT
ftr-411	192	1	2006	2006	NUM
ftr-411	192	2	]	]	PUNCT
ftr-411	192	3	florida	florida	PROPN
ftr-411	192	4	tax	tax	NOUN
ftr-411	192	5	review	review	NOUN
ftr-411	192	6	in	in	ADP
ftr-411	192	7	recent	recent	ADJ
ftr-411	192	8	years	year	NOUN
ftr-411	192	9	,	,	PUNCT
ftr-411	192	10	the	the	DET
ftr-411	192	11	oecd	oecd	PROPN
ftr-411	192	12	has	have	AUX
ftr-411	192	13	been	be	AUX
ftr-411	192	14	a	a	DET
ftr-411	192	15	champion	champion	NOUN
ftr-411	192	16	for	for	ADP
ftr-411	192	17	transparency	transparency	NOUN
ftr-411	192	18	in	in	ADP
ftr-411	192	19	international	international	ADJ
ftr-411	192	20	transactions	transaction	NOUN
ftr-411	192	21	.	.	PUNCT
ftr-411	193	1	a	a	DET
ftr-411	193	2	much	much	ADV
ftr-411	193	3	bloodied	bloodied	ADJ
ftr-411	193	4	champion	champion	NOUN
ftr-411	193	5	,	,	PUNCT
ftr-411	193	6	i	i	PRON
ftr-411	193	7	might	might	AUX
ftr-411	193	8	add	add	VERB
ftr-411	193	9	.	.	PUNCT
ftr-411	194	1	its	its	PRON
ftr-411	194	2	efforts	effort	NOUN
ftr-411	194	3	to	to	PART
ftr-411	194	4	open	open	VERB
ftr-411	194	5	up	up	ADP
ftr-411	194	6	the	the	DET
ftr-411	194	7	secret	secret	ADJ
ftr-411	194	8	books	book	NOUN
ftr-411	194	9	of	of	ADP
ftr-411	194	10	financial	financial	ADJ
ftr-411	194	11	institutions	institution	NOUN
ftr-411	194	12	that	that	PRON
ftr-411	194	13	have	have	AUX
ftr-411	194	14	been	be	AUX
ftr-411	194	15	enabling	enable	VERB
ftr-411	194	16	tax	tax	NOUN
ftr-411	194	17	fraud	fraud	NOUN
ftr-411	194	18	have	have	AUX
ftr-411	194	19	brought	bring	VERB
ftr-411	194	20	it	it	PRON
ftr-411	194	21	under	under	ADP
ftr-411	194	22	attack	attack	NOUN
ftr-411	194	23	in	in	ADP
ftr-411	194	24	many	many	ADJ
ftr-411	194	25	countries	country	NOUN
ftr-411	194	26	.	.	PUNCT
ftr-411	195	1	3	3	NUM
ftr-411	196	1	so	so	ADV
ftr-411	196	2	,	,	PUNCT
ftr-411	196	3	this	this	DET
ftr-411	196	4	step	step	NOUN
ftr-411	196	5	back	back	ADV
ftr-411	196	6	into	into	ADP
ftr-411	196	7	opaqueness	opaqueness	NOUN
ftr-411	196	8	is	be	AUX
ftr-411	196	9	an	an	DET
ftr-411	196	10	unwelcome	unwelcome	ADJ
ftr-411	196	11	development	development	NOUN
ftr-411	196	12	.	.	PUNCT
ftr-411	197	1	the	the	DET
ftr-411	197	2	reason	reason	NOUN
ftr-411	197	3	for	for	ADP
ftr-411	197	4	it	it	PRON
ftr-411	197	5	,	,	PUNCT
ftr-411	197	6	however	however	ADV
ftr-411	197	7	,	,	PUNCT
ftr-411	197	8	is	be	AUX
ftr-411	197	9	not	not	PART
ftr-411	197	10	difficult	difficult	ADJ
ftr-411	197	11	to	to	PART
ftr-411	197	12	divine	divine	ADJ
ftr-411	197	13	.	.	PUNCT
ftr-411	198	1	my	my	PRON
ftr-411	198	2	best	good	ADJ
ftr-411	198	3	guess	guess	NOUN
ftr-411	198	4	,	,	PUNCT
ftr-411	198	5	with	with	ADP
ftr-411	198	6	no	no	DET
ftr-411	198	7	insider	insider	NOUN
ftr-411	198	8	information	information	NOUN
ftr-411	198	9	,	,	PUNCT
ftr-411	198	10	is	be	AUX
ftr-411	198	11	that	that	SCONJ
ftr-411	198	12	early	early	ADJ
ftr-411	198	13	drafts	draft	NOUN
ftr-411	198	14	of	of	ADP
ftr-411	198	15	the	the	DET
ftr-411	198	16	oecd	oecd	PROPN
ftr-411	198	17	proposal	proposal	NOUN
ftr-411	198	18	provided	provide	VERB
ftr-411	198	19	for	for	ADP
ftr-411	198	20	reasonable	reasonable	ADJ
ftr-411	198	21	disclosure	disclosure	NOUN
ftr-411	198	22	.	.	PUNCT
ftr-411	199	1	after	after	ADV
ftr-411	199	2	all	all	ADV
ftr-411	199	3	,	,	PUNCT
ftr-411	199	4	the	the	DET
ftr-411	199	5	oecd	oecd	PROPN
ftr-411	199	6	surely	surely	ADV
ftr-411	199	7	understands	understand	VERB
ftr-411	199	8	that	that	SCONJ
ftr-411	199	9	an	an	DET
ftr-411	199	10	arbitration	arbitration	NOUN
ftr-411	199	11	system	system	NOUN
ftr-411	199	12	that	that	PRON
ftr-411	199	13	is	be	AUX
ftr-411	199	14	viewed	view	VERB
ftr-411	199	15	by	by	ADP
ftr-411	199	16	the	the	DET
ftr-411	199	17	international	international	ADJ
ftr-411	199	18	tax	tax	NOUN
ftr-411	199	19	community	community	NOUN
ftr-411	199	20	as	as	ADP
ftr-411	199	21	a	a	DET
ftr-411	199	22	"	"	PUNCT
ftr-411	199	23	black	black	ADJ
ftr-411	199	24	box	box	NOUN
ftr-411	199	25	"	"	PUNCT
ftr-411	199	26	will	will	AUX
ftr-411	199	27	not	not	PART
ftr-411	199	28	achieve	achieve	VERB
ftr-411	199	29	much	much	ADJ
ftr-411	199	30	credibility	credibility	NOUN
ftr-411	199	31	and	and	CCONJ
ftr-411	199	32	will	will	AUX
ftr-411	199	33	be	be	AUX
ftr-411	199	34	useless	useless	ADJ
ftr-411	199	35	in	in	ADP
ftr-411	199	36	providing	provide	VERB
ftr-411	199	37	guidance	guidance	NOUN
ftr-411	199	38	in	in	ADP
ftr-411	199	39	related	related	ADJ
ftr-411	199	40	cases	case	NOUN
ftr-411	199	41	.	.	PUNCT
ftr-411	200	1	it	it	PRON
ftr-411	200	2	should	should	AUX
ftr-411	200	3	be	be	AUX
ftr-411	200	4	aware	aware	ADJ
ftr-411	200	5	of	of	ADP
ftr-411	200	6	the	the	DET
ftr-411	200	7	substantial	substantial	ADJ
ftr-411	200	8	risks	risk	NOUN
ftr-411	200	9	of	of	ADP
ftr-411	200	10	fraud	fraud	NOUN
ftr-411	200	11	from	from	ADP
ftr-411	200	12	a	a	DET
ftr-411	200	13	secret	secret	ADJ
ftr-411	200	14	procedure	procedure	NOUN
ftr-411	200	15	.	.	PUNCT
ftr-411	201	1	and	and	CCONJ
ftr-411	201	2	the	the	DET
ftr-411	201	3	obvious	obvious	ADJ
ftr-411	201	4	model	model	NOUN
ftr-411	201	5	for	for	SCONJ
ftr-411	201	6	the	the	DET
ftr-411	201	7	oecd	oecd	PROPN
ftr-411	201	8	to	to	PART
ftr-411	201	9	look	look	VERB
ftr-411	201	10	to	to	ADP
ftr-411	201	11	in	in	ADP
ftr-411	201	12	fashioning	fashion	VERB
ftr-411	201	13	an	an	DET
ftr-411	201	14	arbitration	arbitration	NOUN
ftr-411	201	15	procedure	procedure	NOUN
ftr-411	201	16	for	for	ADP
ftr-411	201	17	international	international	ADJ
ftr-411	201	18	tax	tax	NOUN
ftr-411	201	19	matters	matter	NOUN
ftr-411	201	20	is	be	AUX
ftr-411	201	21	the	the	DET
ftr-411	201	22	highly	highly	ADV
ftr-411	201	23	-	-	PUNCT
ftr-411	201	24	regarded	regard	VERB
ftr-411	201	25	arbitration	arbitration	NOUN
ftr-411	201	26	system	system	NOUN
ftr-411	201	27	developed	develop	VERB
ftr-411	201	28	by	by	ADP
ftr-411	201	29	the	the	DET
ftr-411	201	30	world	world	NOUN
ftr-411	201	31	trade	trade	NOUN
ftr-411	201	32	organization	organization	NOUN
ftr-411	201	33	(	(	PUNCT
ftr-411	201	34	wto	wto	PROPN
ftr-411	201	35	)	)	PUNCT
ftr-411	201	36	.	.	PUNCT
ftr-411	202	1	the	the	DET
ftr-411	202	2	wto	wto	PROPN
ftr-411	202	3	arbitration	arbitration	NOUN
ftr-411	202	4	procedures	procedure	NOUN
ftr-411	202	5	deal	deal	VERB
ftr-411	202	6	with	with	ADP
ftr-411	202	7	issues	issue	NOUN
ftr-411	202	8	at	at	ADV
ftr-411	202	9	least	least	ADJ
ftr-411	202	10	as	as	ADV
ftr-411	202	11	sensitive	sensitive	ADJ
ftr-411	202	12	as	as	ADP
ftr-411	202	13	those	those	PRON
ftr-411	202	14	to	to	PART
ftr-411	202	15	be	be	AUX
ftr-411	202	16	addressed	address	VERB
ftr-411	202	17	in	in	ADP
ftr-411	202	18	resolving	resolve	VERB
ftr-411	202	19	international	international	ADJ
ftr-411	202	20	tax	tax	NOUN
ftr-411	202	21	disputes	dispute	NOUN
ftr-411	202	22	.	.	PUNCT
ftr-411	203	1	the	the	DET
ftr-411	203	2	wto	wto	PROPN
ftr-411	203	3	procedures	procedure	NOUN
ftr-411	203	4	are	be	AUX
ftr-411	203	5	undoubtedly	undoubtedly	ADV
ftr-411	203	6	more	more	ADV
ftr-411	203	7	refined	refined	ADJ
ftr-411	203	8	than	than	SCONJ
ftr-411	203	9	would	would	AUX
ftr-411	203	10	be	be	AUX
ftr-411	203	11	required	require	VERB
ftr-411	203	12	for	for	ADP
ftr-411	203	13	dealing	deal	VERB
ftr-411	203	14	with	with	ADP
ftr-411	203	15	the	the	DET
ftr-411	203	16	rare	rare	ADJ
ftr-411	203	17	cases	case	NOUN
ftr-411	203	18	that	that	PRON
ftr-411	203	19	do	do	AUX
ftr-411	203	20	not	not	PART
ftr-411	203	21	settle	settle	VERB
ftr-411	203	22	through	through	ADP
ftr-411	203	23	the	the	DET
ftr-411	203	24	competent	competent	ADJ
ftr-411	203	25	-	-	PUNCT
ftr-411	203	26	authority	authority	NOUN
ftr-411	203	27	mechanism	mechanism	NOUN
ftr-411	203	28	.	.	PUNCT
ftr-411	204	1	these	these	DET
ftr-411	204	2	procedures	procedure	NOUN
ftr-411	204	3	are	be	AUX
ftr-411	204	4	particularly	particularly	ADV
ftr-411	204	5	noteworthy	noteworthy	ADJ
ftr-411	204	6	,	,	PUNCT
ftr-411	204	7	nevertheless	nevertheless	ADV
ftr-411	204	8	,	,	PUNCT
ftr-411	204	9	for	for	ADP
ftr-411	204	10	providing	provide	VERB
ftr-411	204	11	a	a	DET
ftr-411	204	12	commendable	commendable	ADJ
ftr-411	204	13	degree	degree	NOUN
ftr-411	204	14	of	of	ADP
ftr-411	204	15	transparency	transparency	NOUN
ftr-411	204	16	.	.	PUNCT
ftr-411	205	1	i	i	PRON
ftr-411	205	2	certainly	certainly	ADV
ftr-411	205	3	recognize	recognize	VERB
ftr-411	205	4	that	that	SCONJ
ftr-411	205	5	multinational	multinational	ADJ
ftr-411	205	6	companies	company	NOUN
ftr-411	205	7	love	love	VERB
ftr-411	205	8	secrecy	secrecy	NOUN
ftr-411	205	9	.	.	PUNCT
ftr-411	206	1	they	they	PRON
ftr-411	206	2	pressured	pressure	VERB
ftr-411	206	3	the	the	DET
ftr-411	206	4	u.s	u.s	PROPN
ftr-411	206	5	.	.	PROPN
ftr-411	206	6	internal	internal	PROPN
ftr-411	206	7	revenue	revenue	NOUN
ftr-411	206	8	service	service	NOUN
ftr-411	206	9	(	(	PUNCT
ftr-411	206	10	irs	irs	PROPN
ftr-411	206	11	)	)	PUNCT
ftr-411	206	12	to	to	PART
ftr-411	206	13	keep	keep	VERB
ftr-411	206	14	its	its	PRON
ftr-411	206	15	advanced	advanced	ADJ
ftr-411	206	16	pricing	pricing	NOUN
ftr-411	206	17	agreements	agreement	NOUN
ftr-411	206	18	secret	secret	ADJ
ftr-411	206	19	,	,	PUNCT
ftr-411	206	20	although	although	SCONJ
ftr-411	206	21	the	the	DET
ftr-411	206	22	law	law	NOUN
ftr-411	206	23	required	require	VERB
ftr-411	206	24	that	that	SCONJ
ftr-411	206	25	redacted	redact	VERB
ftr-411	206	26	version	version	NOUN
ftr-411	206	27	of	of	ADP
ftr-411	206	28	those	those	DET
ftr-411	206	29	agreements	agreement	NOUN
ftr-411	206	30	be	be	AUX
ftr-411	206	31	made	make	VERB
ftr-411	206	32	available	available	ADJ
ftr-411	206	33	to	to	ADP
ftr-411	206	34	the	the	DET
ftr-411	206	35	public	public	NOUN
ftr-411	206	36	.	.	PUNCT
ftr-411	207	1	4	4	NUM
ftr-411	207	2	i	i	PRON
ftr-411	207	3	do	do	AUX
ftr-411	207	4	not	not	PART
ftr-411	207	5	know	know	VERB
ftr-411	207	6	whether	whether	SCONJ
ftr-411	207	7	the	the	DET
ftr-411	207	8	oecd	oecd	PROPN
ftr-411	207	9	13	13	NUM
ftr-411	207	10	.	.	PUNCT
ftr-411	208	1	for	for	ADP
ftr-411	208	2	example	example	NOUN
ftr-411	208	3	,	,	PUNCT
ftr-411	208	4	a	a	DET
ftr-411	208	5	contingent	contingent	NOUN
ftr-411	208	6	of	of	ADP
ftr-411	208	7	lobbyists	lobbyist	NOUN
ftr-411	208	8	representing	represent	VERB
ftr-411	208	9	certain	certain	ADJ
ftr-411	208	10	u.s	u.s	PROPN
ftr-411	208	11	.	.	PROPN
ftr-411	208	12	business	business	NOUN
ftr-411	208	13	interests	interest	NOUN
ftr-411	208	14	recently	recently	ADV
ftr-411	208	15	recommended	recommend	VERB
ftr-411	208	16	to	to	PART
ftr-411	208	17	president	president	PROPN
ftr-411	208	18	george	george	PROPN
ftr-411	208	19	w.	w.	PROPN
ftr-411	208	20	bush	bush	PROPN
ftr-411	208	21	that	that	PRON
ftr-411	208	22	the	the	DET
ftr-411	208	23	united	united	PROPN
ftr-411	208	24	states	states	PROPN
ftr-411	208	25	eliminate	eliminate	VERB
ftr-411	208	26	its	its	PRON
ftr-411	208	27	financial	financial	ADJ
ftr-411	208	28	support	support	NOUN
ftr-411	208	29	of	of	ADP
ftr-411	208	30	the	the	DET
ftr-411	208	31	oecd	oecd	PROPN
ftr-411	208	32	as	as	ADP
ftr-411	208	33	punishment	punishment	NOUN
ftr-411	208	34	for	for	ADP
ftr-411	208	35	the	the	DET
ftr-411	208	36	oecd	oecd	PROPN
ftr-411	208	37	's	's	PART
ftr-411	208	38	efforts	effort	NOUN
ftr-411	208	39	at	at	ADP
ftr-411	208	40	curtailing	curtail	VERB
ftr-411	208	41	tax	tax	NOUN
ftr-411	208	42	-	-	PUNCT
ftr-411	208	43	haven	haven	NOUN
ftr-411	208	44	abuses	abuse	NOUN
ftr-411	208	45	.	.	PUNCT
ftr-411	209	1	see	see	VERB
ftr-411	209	2	coalition	coalition	NOUN
ftr-411	209	3	for	for	ADP
ftr-411	209	4	tax	tax	NOUN
ftr-411	209	5	competition	competition	NOUN
ftr-411	209	6	,	,	PUNCT
ftr-411	209	7	coalition	coalition	NOUN
ftr-411	209	8	for	for	ADP
ftr-411	209	9	tax	tax	NOUN
ftr-411	209	10	competition	competition	NOUN
ftr-411	209	11	urges	urge	VERB
ftr-411	209	12	white	white	PROPN
ftr-411	209	13	house	house	PROPN
ftr-411	209	14	to	to	PART
ftr-411	209	15	defund	defund	VERB
ftr-411	209	16	the	the	DET
ftr-411	209	17	paris	paris	PROPN
ftr-411	209	18	-	-	PUNCT
ftr-411	209	19	based	base	VERB
ftr-411	209	20	oecd	oecd	PROPN
ftr-411	209	21	,	,	PUNCT
ftr-411	209	22	at	at	ADP
ftr-411	209	23	http://www.freedomandprosperity.org/press/p02-09-06/	http://www.freedomandprosperity.org/press/p02-09-06/	ADJ
ftr-411	209	24	p02-09-06.shtml	p02-09-06.shtml	NOUN
ftr-411	209	25	(	(	PUNCT
ftr-411	209	26	feb	feb	X
ftr-411	209	27	.	.	PROPN
ftr-411	209	28	9,2006	9,2006	NUM
ftr-411	209	29	)	)	PUNCT
ftr-411	209	30	.	.	PUNCT
ftr-411	210	1	14	14	NUM
ftr-411	210	2	.	.	PUNCT
ftr-411	211	1	the	the	DET
ftr-411	211	2	irs	irs	PROPN
ftr-411	211	3	litigated	litigate	VERB
ftr-411	211	4	the	the	DET
ftr-411	211	5	issue	issue	NOUN
ftr-411	211	6	,	,	PUNCT
ftr-411	211	7	resulting	result	VERB
ftr-411	211	8	in	in	ADP
ftr-411	211	9	a	a	DET
ftr-411	211	10	decision	decision	NOUN
ftr-411	211	11	against	against	ADP
ftr-411	211	12	it	it	PRON
ftr-411	211	13	and	and	CCONJ
ftr-411	211	14	in	in	ADP
ftr-411	211	15	favor	favor	NOUN
ftr-411	211	16	of	of	ADP
ftr-411	211	17	transparency	transparency	NOUN
ftr-411	211	18	.	.	PUNCT
ftr-411	212	1	see	see	VERB
ftr-411	212	2	bureau	bureau	PROPN
ftr-411	212	3	of	of	ADP
ftr-411	212	4	nat'l	nat'l	PROPN
ftr-411	212	5	affairs	affairs	PROPN
ftr-411	212	6	,	,	PUNCT
ftr-411	212	7	inc	inc	PROPN
ftr-411	212	8	.	.	PROPN
ftr-411	213	1	v.	v.	PROPN
ftr-411	213	2	comm'r	comm'r	PROPN
ftr-411	213	3	,	,	PUNCT
ftr-411	213	4	24	24	NUM
ftr-411	213	5	f.	f.	PROPN
ftr-411	213	6	supp	supp	PROPN
ftr-411	213	7	.	.	PUNCT
ftr-411	214	1	2d	2d	PROPN
ftr-411	214	2	90	90	NUM
ftr-411	214	3	,	,	PUNCT
ftr-411	214	4	93	93	NUM
ftr-411	214	5	(	(	PUNCT
ftr-411	214	6	d.d.c	d.d.c	PROPN
ftr-411	214	7	.	.	PROPN
ftr-411	214	8	1998	1998	NUM
ftr-411	214	9	)	)	PUNCT
ftr-411	214	10	.	.	PUNCT
ftr-411	215	1	the	the	DET
ftr-411	215	2	multinational	multinational	ADJ
ftr-411	215	3	companies	company	NOUN
ftr-411	215	4	then	then	ADV
ftr-411	215	5	launched	launch	VERB
ftr-411	215	6	an	an	DET
ftr-411	215	7	aggressive	aggressive	ADJ
ftr-411	215	8	lobbying	lobbying	NOUN
ftr-411	215	9	campaign	campaign	NOUN
ftr-411	215	10	that	that	PRON
ftr-411	215	11	ultimately	ultimately	ADV
ftr-411	215	12	led	lead	VERB
ftr-411	215	13	a	a	DET
ftr-411	215	14	subservient	subservient	ADJ
ftr-411	215	15	congress	congress	NOUN
ftr-411	215	16	to	to	ADP
ftr-411	215	17	overtum	overtum	NOUN
ftr-411	215	18	the	the	DET
ftr-411	215	19	courts	court	NOUN
ftr-411	215	20	and	and	CCONJ
ftr-411	215	21	provide	provide	VERB
ftr-411	215	22	total	total	ADJ
ftr-411	215	23	secrecy	secrecy	NOUN
ftr-411	215	24	to	to	PART
ftr-411	215	25	advance	advance	VERB
ftr-411	215	26	pricing	pricing	NOUN
ftr-411	215	27	agreements	agreement	NOUN
ftr-411	215	28	.	.	PUNCT
ftr-411	216	1	see	see	VERB
ftr-411	216	2	irc	irc	PROPN
ftr-411	216	3	§	§	PROPN
ftr-411	216	4	6103(b)(2)(c	6103(b)(2)(c	NUM
ftr-411	216	5	)	)	PUNCT
ftr-411	216	6	.	.	PUNCT
ftr-411	217	1	for	for	ADP
ftr-411	217	2	discussion	discussion	NOUN
ftr-411	217	3	of	of	ADP
ftr-411	217	4	the	the	DET
ftr-411	217	5	importance	importance	NOUN
ftr-411	217	6	of	of	ADP
ftr-411	217	7	transparency	transparency	NOUN
ftr-411	217	8	in	in	ADP
ftr-411	217	9	the	the	DET
ftr-411	217	10	apa	apa	PROPN
ftr-411	217	11	process	process	NOUN
ftr-411	217	12	,	,	PUNCT
ftr-411	217	13	see	see	VERB
ftr-411	217	14	michael	michael	PROPN
ftr-411	217	15	j.	j.	PROPN
ftr-411	217	16	mcintyre	mcintyre	PROPN
ftr-411	217	17	,	,	PUNCT
ftr-411	217	18	"	"	PUNCT
ftr-411	217	19	irs	irs	PROPN
ftr-411	217	20	affirms	affirm	VERB
ftr-411	217	21	plans	plan	NOUN
ftr-411	217	22	for	for	ADP
ftr-411	217	23	developing	develop	VERB
ftr-411	217	24	secret	secret	ADJ
ftr-411	217	25	tax	tax	NOUN
ftr-411	217	26	law	law	NOUN
ftr-411	217	27	on	on	ADP
ftr-411	217	28	transfer	transfer	NOUN
ftr-411	217	29	pricing	pricing	NOUN
ftr-411	217	30	,	,	PUNCT
ftr-411	217	31	"	"	PUNCT
ftr-411	217	32	3	3	NUM
ftr-411	217	33	tax	tax	NOUN
ftr-411	217	34	notes	note	NOUN
ftr-411	217	35	int'l	int'l	ADP
ftr-411	217	36	267	267	NUM
ftr-411	217	37	(	(	PUNCT
ftr-411	217	38	mar	mar	PROPN
ftr-411	217	39	.	.	PROPN
ftr-411	217	40	1991	1991	NUM
ftr-411	217	41	)	)	PUNCT
ftr-411	217	42	;	;	PUNCT
ftr-411	217	43	michael	michael	PROPN
ftr-411	217	44	j.	j.	PROPN
ftr-411	217	45	mcintyre	mcintyre	PROPN
ftr-411	217	46	,	,	PUNCT
ftr-411	217	47	"	"	PUNCT
ftr-411	217	48	what	what	PRON
ftr-411	217	49	's	be	AUX
ftr-411	217	50	in	in	ADP
ftr-411	217	51	a	a	DET
ftr-411	217	52	name	name	NOUN
ftr-411	217	53	?	?	PUNCT
ftr-411	217	54	"	"	PUNCT
ftr-411	218	1	3	3	NUM
ftr-411	218	2	tax	tax	NOUN
ftr-411	218	3	notes	note	NOUN
ftr-411	218	4	int'l	int'l	ADP
ftr-411	218	5	29	29	NUM
ftr-411	218	6	(	(	PUNCT
ftr-411	218	7	jan	jan	PROPN
ftr-411	218	8	.	.	PROPN
ftr-411	218	9	1991	1991	NUM
ftr-411	218	10	)	)	PUNCT
ftr-411	218	11	;	;	PUNCT
ftr-411	218	12	and	and	CCONJ
ftr-411	218	13	michael	michael	PROPN
ftr-411	218	14	j.	j.	PROPN
ftr-411	218	15	mcintyre	mcintyre	PROPN
ftr-411	218	16	,	,	PUNCT
ftr-411	218	17	"	"	PUNCT
ftr-411	218	18	the	the	DET
ftr-411	218	19	case	case	NOUN
ftr-411	218	20	for	for	ADP
ftr-411	218	21	public	public	ADJ
ftr-411	218	22	disclosure	disclosure	NOUN
ftr-411	218	23	of	of	ADP
ftr-411	218	24	advance	advance	NOUN
ftr-411	218	25	rulings	ruling	NOUN
ftr-411	218	26	on	on	ADP
ftr-411	218	27	transfer	transfer	NOUN
ftr-411	218	28	pricing	pricing	NOUN
ftr-411	218	29	methodologies	methodology	NOUN
ftr-411	218	30	,	,	PUNCT
ftr-411	218	31	"	"	PUNCT
ftr-411	218	32	2	2	NUM
ftr-411	218	33	tax	tax	NOUN
ftr-411	218	34	notes	note	NOUN
ftr-411	218	35	int'l	int'l	ADP
ftr-411	218	36	1127	1127	NUM
ftr-411	218	37	(	(	PUNCT
ftr-411	218	38	nov	nov	PROPN
ftr-411	218	39	.	.	PROPN
ftr-411	218	40	1990	1990	NUM
ftr-411	218	41	)	)	PUNCT
ftr-411	218	42	.	.	PUNCT
ftr-411	219	1	see	see	VERB
ftr-411	219	2	also	also	ADV
ftr-411	219	3	joel	joel	PROPN
ftr-411	219	4	d.	d.	PROPN
ftr-411	219	5	kuntz	kuntz	PROPN
ftr-411	219	6	&	&	CCONJ
ftr-411	219	7	robert	robert	PROPN
ftr-411	219	8	j.	j.	PROPN
ftr-411	219	9	peroni	peroni	PROPN
ftr-411	219	10	,	,	PUNCT
ftr-411	219	11	1	1	NUM
ftr-411	219	12	u.s	u.s	PROPN
ftr-411	219	13	.	.	PROPN
ftr-411	219	14	international	international	ADJ
ftr-411	219	15	taxation	taxation	NOUN
ftr-411	219	16	a3	a3	NOUN
ftr-411	219	17	-	-	PUNCT
ftr-411	219	18	275	275	NUM
ftr-411	219	19	(	(	PUNCT
ftr-411	219	20	2005	2005	NUM
ftr-411	219	21	)	)	PUNCT
ftr-411	219	22	(	(	PUNCT
ftr-411	219	23	"	"	PUNCT
ftr-411	219	24	judging	judge	VERB
ftr-411	219	25	by	by	ADP
ftr-411	219	26	the	the	DET
ftr-411	219	27	fear	fear	NOUN
ftr-411	219	28	of	of	ADP
ftr-411	219	29	sunshine	sunshine	NOUN
ftr-411	219	30	,	,	PUNCT
ftr-411	219	31	it	it	PRON
ftr-411	219	32	seems	seem	VERB
ftr-411	219	33	quite	quite	ADV
ftr-411	219	34	possible	possible	ADJ
ftr-411	219	35	that	that	SCONJ
ftr-411	219	36	this	this	DET
ftr-411	219	37	body	body	NOUN
ftr-411	219	38	of	of	ADP
ftr-411	219	39	secret	secret	ADJ
ftr-411	219	40	law	law	NOUN
ftr-411	219	41	contains	contain	VERB
ftr-411	219	42	some	some	DET
ftr-411	219	43	special	special	ADJ
ftr-411	219	44	treatment	treatment	NOUN
ftr-411	219	45	for	for	ADP
ftr-411	219	46	certain	certain	ADJ
ftr-411	219	47	taxpayers	taxpayer	NOUN
ftr-411	219	48	.	.	PUNCT
ftr-411	219	49	"	"	PUNCT
ftr-411	219	50	)	)	PUNCT
ftr-411	219	51	.	.	PUNCT
ftr-411	220	1	for	for	ADP
ftr-411	220	2	an	an	DET
ftr-411	220	3	unnerving	unnerving	ADJ
ftr-411	220	4	account	account	NOUN
ftr-411	220	5	of	of	ADP
ftr-411	220	6	the	the	DET
ftr-411	220	7	abuses	abuse	NOUN
ftr-411	220	8	of	of	ADP
ftr-411	220	9	a	a	DET
ftr-411	220	10	[	[	X
ftr-411	220	11	vol	vol	NOUN
ftr-411	220	12	.	.	PUNCT
ftr-411	220	13	7:9	7:9	NUM
ftr-411	220	14	comments	comment	NOUN
ftr-411	220	15	on	on	ADP
ftr-411	220	16	the	the	DET
ftr-411	220	17	oecd	oecd	PROPN
ftr-411	220	18	proposal	proposal	NOUN
ftr-411	220	19	staff	staff	NOUN
ftr-411	220	20	simply	simply	ADV
ftr-411	220	21	anticipated	anticipate	VERB
ftr-411	220	22	the	the	DET
ftr-411	220	23	opposition	opposition	NOUN
ftr-411	220	24	of	of	ADP
ftr-411	220	25	the	the	DET
ftr-411	220	26	multinationals	multinational	NOUN
ftr-411	220	27	and	and	CCONJ
ftr-411	220	28	compromised	compromise	VERB
ftr-411	220	29	in	in	ADP
ftr-411	220	30	advance	advance	NOUN
ftr-411	220	31	or	or	CCONJ
ftr-411	220	32	gave	give	VERB
ftr-411	220	33	ground	ground	NOUN
ftr-411	220	34	bit	bit	NOUN
ftr-411	220	35	by	by	ADP
ftr-411	220	36	bit	bit	NOUN
ftr-411	220	37	.	.	PUNCT
ftr-411	221	1	in	in	ADP
ftr-411	221	2	any	any	DET
ftr-411	221	3	event	event	NOUN
ftr-411	221	4	,	,	PUNCT
ftr-411	221	5	the	the	DET
ftr-411	221	6	victory	victory	NOUN
ftr-411	221	7	for	for	ADP
ftr-411	221	8	the	the	DET
ftr-411	221	9	multinationals	multinational	NOUN
ftr-411	221	10	has	have	AUX
ftr-411	221	11	been	be	AUX
ftr-411	221	12	complete	complete	ADJ
ftr-411	221	13	.	.	PUNCT
ftr-411	222	1	the	the	DET
ftr-411	222	2	normal	normal	ADJ
ftr-411	222	3	starting	starting	NOUN
ftr-411	222	4	point	point	NOUN
ftr-411	222	5	,	,	PUNCT
ftr-411	222	6	in	in	ADP
ftr-411	222	7	designing	design	VERB
ftr-411	222	8	an	an	DET
ftr-411	222	9	international	international	ADJ
ftr-411	222	10	arbitration	arbitration	NOUN
ftr-411	222	11	system	system	NOUN
ftr-411	222	12	for	for	ADP
ftr-411	222	13	public	public	ADJ
ftr-411	222	14	institutions	institution	NOUN
ftr-411	222	15	,	,	PUNCT
ftr-411	222	16	would	would	AUX
ftr-411	222	17	be	be	AUX
ftr-411	222	18	total	total	ADJ
ftr-411	222	19	transparency	transparency	NOUN
ftr-411	222	20	.	.	PUNCT
ftr-411	223	1	following	follow	VERB
ftr-411	223	2	the	the	DET
ftr-411	223	3	wto	wto	PROPN
ftr-411	223	4	model	model	NOUN
ftr-411	223	5	,	,	PUNCT
ftr-411	223	6	the	the	DET
ftr-411	223	7	hearings	hearing	NOUN
ftr-411	223	8	should	should	AUX
ftr-411	223	9	be	be	AUX
ftr-411	223	10	open	open	ADJ
ftr-411	223	11	to	to	ADP
ftr-411	223	12	observers	observer	NOUN
ftr-411	223	13	,	,	PUNCT
ftr-411	223	14	the	the	DET
ftr-411	223	15	submissions	submission	NOUN
ftr-411	223	16	of	of	ADP
ftr-411	223	17	the	the	DET
ftr-411	223	18	parties	party	NOUN
ftr-411	223	19	should	should	AUX
ftr-411	223	20	be	be	AUX
ftr-411	223	21	available	available	ADJ
ftr-411	223	22	publicly	publicly	ADV
ftr-411	223	23	,	,	PUNCT
ftr-411	223	24	and	and	CCONJ
ftr-411	223	25	the	the	DET
ftr-411	223	26	decision	decision	NOUN
ftr-411	223	27	of	of	ADP
ftr-411	223	28	the	the	DET
ftr-411	223	29	deciding	decide	VERB
ftr-411	223	30	body	body	NOUN
ftr-411	223	31	should	should	AUX
ftr-411	223	32	be	be	AUX
ftr-411	223	33	available	available	ADJ
ftr-411	223	34	publicly	publicly	ADV
ftr-411	223	35	.	.	PUNCT
ftr-411	224	1	by	by	ADP
ftr-411	224	2	the	the	DET
ftr-411	224	3	wto	wto	PROPN
ftr-411	224	4	standard	standard	NOUN
ftr-411	224	5	,	,	PUNCT
ftr-411	224	6	the	the	DET
ftr-411	224	7	oecd	oecd	PROPN
ftr-411	224	8	proposal	proposal	NOUN
ftr-411	224	9	is	be	AUX
ftr-411	224	10	wrong	wrong	ADJ
ftr-411	224	11	in	in	ADP
ftr-411	224	12	every	every	DET
ftr-411	224	13	particular	particular	ADJ
ftr-411	224	14	.	.	PUNCT
ftr-411	225	1	an	an	DET
ftr-411	225	2	alternative	alternative	ADJ
ftr-411	225	3	model	model	NOUN
ftr-411	225	4	that	that	PRON
ftr-411	225	5	the	the	DET
ftr-411	225	6	oecd	oecd	PROPN
ftr-411	225	7	undoubtedly	undoubtedly	ADV
ftr-411	225	8	looked	look	VERB
ftr-411	225	9	at	at	ADP
ftr-411	225	10	is	be	AUX
ftr-411	225	11	the	the	DET
ftr-411	225	12	eu	eu	PROPN
ftr-411	225	13	arbitration	arbitration	PROPN
ftr-411	225	14	convention	convention	NOUN
ftr-411	225	15	,	,	PUNCT
ftr-411	225	16	,	,	PUNCT
ftr-411	225	17	"	"	PUNCT
ftr-411	225	18	which	which	PRON
ftr-411	225	19	applies	apply	VERB
ftr-411	225	20	only	only	ADV
ftr-411	225	21	to	to	PART
ftr-411	225	22	transfer	transfer	VERB
ftr-411	225	23	-	-	PUNCT
ftr-411	225	24	pricing	pricing	NOUN
ftr-411	225	25	disputes	dispute	NOUN
ftr-411	225	26	.	.	PUNCT
ftr-411	226	1	that	that	DET
ftr-411	226	2	convention	convention	NOUN
ftr-411	226	3	provides	provide	VERB
ftr-411	226	4	for	for	ADP
ftr-411	226	5	a	a	DET
ftr-411	226	6	secret	secret	ADJ
ftr-411	226	7	procedure	procedure	NOUN
ftr-411	226	8	,	,	PUNCT
ftr-411	226	9	with	with	SCONJ
ftr-411	226	10	the	the	DET
ftr-411	226	11	report	report	NOUN
ftr-411	226	12	of	of	ADP
ftr-411	226	13	the	the	DET
ftr-411	226	14	arbitration	arbitration	NOUN
ftr-411	226	15	panel	panel	NOUN
ftr-411	226	16	to	to	PART
ftr-411	226	17	be	be	AUX
ftr-411	226	18	published	publish	VERB
ftr-411	226	19	only	only	ADV
ftr-411	226	20	with	with	ADP
ftr-411	226	21	the	the	DET
ftr-411	226	22	consent	consent	NOUN
ftr-411	226	23	of	of	ADP
ftr-411	226	24	the	the	DET
ftr-411	226	25	taxpayer	taxpayer	NOUN
ftr-411	226	26	.	.	PUNCT
ftr-411	227	1	i	i	PRON
ftr-411	227	2	find	find	VERB
ftr-411	227	3	this	this	DET
ftr-411	227	4	model	model	NOUN
ftr-411	227	5	to	to	PART
ftr-411	227	6	be	be	AUX
ftr-411	227	7	objectionable	objectionable	ADJ
ftr-411	227	8	for	for	ADP
ftr-411	227	9	the	the	DET
ftr-411	227	10	same	same	ADJ
ftr-411	227	11	reasons	reason	NOUN
ftr-411	227	12	i	i	PRON
ftr-411	227	13	object	object	VERB
ftr-411	227	14	to	to	ADP
ftr-411	227	15	secrecy	secrecy	NOUN
ftr-411	227	16	in	in	ADP
ftr-411	227	17	the	the	DET
ftr-411	227	18	oecd	oecd	PROPN
ftr-411	227	19	model	model	NOUN
ftr-411	227	20	.	.	PUNCT
ftr-411	228	1	few	few	ADJ
ftr-411	228	2	cases	case	NOUN
ftr-411	228	3	have	have	AUX
ftr-411	228	4	been	be	AUX
ftr-411	228	5	decided	decide	VERB
ftr-411	228	6	under	under	ADP
ftr-411	228	7	the	the	DET
ftr-411	228	8	eu	eu	PROPN
ftr-411	228	9	arbitration	arbitration	PROPN
ftr-411	228	10	convention	convention	NOUN
ftr-411	228	11	.	.	PUNCT
ftr-411	229	1	6	6	NUM
ftr-411	229	2	taxpayers	taxpayer	NOUN
ftr-411	229	3	are	be	AUX
ftr-411	229	4	not	not	PART
ftr-411	229	5	entitled	entitle	VERB
ftr-411	229	6	under	under	ADP
ftr-411	229	7	the	the	DET
ftr-411	229	8	convention	convention	NOUN
ftr-411	229	9	to	to	PART
ftr-411	229	10	obtain	obtain	VERB
ftr-411	229	11	the	the	DET
ftr-411	229	12	benefits	benefit	NOUN
ftr-411	229	13	of	of	ADP
ftr-411	229	14	double	double	ADJ
ftr-411	229	15	non	non	NOUN
ftr-411	229	16	-	-	NOUN
ftr-411	229	17	taxation	taxation	NOUN
ftr-411	229	18	.	.	PUNCT
ftr-411	230	1	7	7	NUM
ftr-411	230	2	that	that	DET
ftr-411	230	3	limitation	limitation	NOUN
ftr-411	230	4	may	may	AUX
ftr-411	230	5	explain	explain	VERB
ftr-411	230	6	,	,	PUNCT
ftr-411	230	7	in	in	ADP
ftr-411	230	8	part	part	NOUN
ftr-411	230	9	,	,	PUNCT
ftr-411	230	10	its	its	PRON
ftr-411	230	11	lack	lack	NOUN
ftr-411	230	12	of	of	ADP
ftr-411	230	13	use	use	NOUN
ftr-411	230	14	.	.	PUNCT
ftr-411	231	1	as	as	SCONJ
ftr-411	231	2	noted	note	VERB
ftr-411	231	3	above	above	ADV
ftr-411	231	4	,	,	PUNCT
ftr-411	231	5	nothing	nothing	PRON
ftr-411	231	6	not	not	PART
ftr-411	231	7	even	even	ADV
ftr-411	231	8	the	the	DET
ftr-411	231	9	names	name	NOUN
ftr-411	231	10	of	of	ADP
ftr-411	231	11	the	the	DET
ftr-411	231	12	affected	affect	VERB
ftr-411	231	13	taxpayers	taxpayer	NOUN
ftr-411	231	14	can	can	AUX
ftr-411	231	15	be	be	AUX
ftr-411	231	16	made	make	VERB
ftr-411	231	17	public	public	ADJ
ftr-411	231	18	under	under	ADP
ftr-411	231	19	the	the	DET
ftr-411	231	20	oecd	oecd	PROPN
ftr-411	231	21	proposal	proposal	NOUN
ftr-411	231	22	without	without	ADP
ftr-411	231	23	the	the	DET
ftr-411	231	24	consent	consent	NOUN
ftr-411	231	25	of	of	ADP
ftr-411	231	26	the	the	DET
ftr-411	231	27	taxpayer	taxpayer	NOUN
ftr-411	231	28	.	.	PUNCT
ftr-411	232	1	the	the	DET
ftr-411	232	2	taxpayer	taxpayer	NOUN
ftr-411	232	3	,	,	PUNCT
ftr-411	232	4	of	of	ADP
ftr-411	232	5	course	course	NOUN
ftr-411	232	6	,	,	PUNCT
ftr-411	232	7	is	be	AUX
ftr-411	232	8	a	a	DET
ftr-411	232	9	non	non	ADJ
ftr-411	232	10	-	-	NOUN
ftr-411	232	11	party	party	NOUN
ftr-411	232	12	;	;	PUNCT
ftr-411	232	13	the	the	DET
ftr-411	232	14	parties	party	NOUN
ftr-411	232	15	to	to	ADP
ftr-411	232	16	the	the	DET
ftr-411	232	17	arbitration	arbitration	NOUN
ftr-411	232	18	are	be	AUX
ftr-411	232	19	the	the	DET
ftr-411	232	20	affected	affected	ADJ
ftr-411	232	21	governments	government	NOUN
ftr-411	232	22	.	.	PUNCT
ftr-411	233	1	yet	yet	ADV
ftr-411	233	2	,	,	PUNCT
ftr-411	233	3	the	the	DET
ftr-411	233	4	credibility	credibility	NOUN
ftr-411	233	5	of	of	ADP
ftr-411	233	6	the	the	DET
ftr-411	233	7	arbitration	arbitration	NOUN
ftr-411	233	8	procedure	procedure	NOUN
ftr-411	233	9	is	be	AUX
ftr-411	233	10	held	hold	VERB
ftr-411	233	11	hostage	hostage	NOUN
ftr-411	233	12	to	to	ADP
ftr-411	233	13	the	the	DET
ftr-411	233	14	desire	desire	NOUN
ftr-411	233	15	of	of	ADP
ftr-411	233	16	the	the	DET
ftr-411	233	17	non	non	NOUN
ftr-411	233	18	-	-	NOUN
ftr-411	233	19	party	party	NOUN
ftr-411	233	20	for	for	ADP
ftr-411	233	21	total	total	ADJ
ftr-411	233	22	secrecy	secrecy	NOUN
ftr-411	233	23	.	.	PUNCT
ftr-411	234	1	the	the	DET
ftr-411	234	2	rest	rest	NOUN
ftr-411	234	3	of	of	ADP
ftr-411	234	4	the	the	DET
ftr-411	234	5	secrecy	secrecy	NOUN
ftr-411	234	6	rules	rule	NOUN
ftr-411	234	7	are	be	AUX
ftr-411	234	8	of	of	ADP
ftr-411	234	9	limited	limited	ADJ
ftr-411	234	10	importance	importance	NOUN
ftr-411	234	11	,	,	PUNCT
ftr-411	234	12	once	once	SCONJ
ftr-411	234	13	the	the	DET
ftr-411	234	14	taxpayer	taxpayer	NOUN
ftr-411	234	15	is	be	AUX
ftr-411	234	16	given	give	VERB
ftr-411	234	17	total	total	ADJ
ftr-411	234	18	control	control	NOUN
ftr-411	234	19	over	over	ADP
ftr-411	234	20	the	the	DET
ftr-411	234	21	release	release	NOUN
ftr-411	234	22	of	of	ADP
ftr-411	234	23	information	information	NOUN
ftr-411	234	24	.	.	PUNCT
ftr-411	235	1	the	the	DET
ftr-411	235	2	fact	fact	NOUN
ftr-411	235	3	that	that	SCONJ
ftr-411	235	4	these	these	DET
ftr-411	235	5	additional	additional	ADJ
ftr-411	235	6	rules	rule	NOUN
ftr-411	235	7	are	be	AUX
ftr-411	235	8	even	even	ADV
ftr-411	235	9	in	in	ADP
ftr-411	235	10	the	the	DET
ftr-411	235	11	proposal	proposal	NOUN
ftr-411	235	12	has	have	AUX
ftr-411	235	13	led	lead	VERB
ftr-411	235	14	me	i	PRON
ftr-411	235	15	to	to	PART
ftr-411	235	16	speculate	speculate	VERB
ftr-411	235	17	that	that	SCONJ
ftr-411	235	18	secret	secret	ADJ
ftr-411	235	19	tax	tax	NOUN
ftr-411	235	20	law	law	NOUN
ftr-411	235	21	,	,	PUNCT
ftr-411	235	22	see	see	VERB
ftr-411	235	23	martin	martin	PROPN
ftr-411	235	24	lobel	lobel	PROPN
ftr-411	235	25	,	,	PUNCT
ftr-411	235	26	lee	lee	PROPN
ftr-411	235	27	ellen	ellen	PROPN
ftr-411	235	28	heifrich	heifrich	PROPN
ftr-411	235	29	,	,	PUNCT
ftr-411	235	30	henry	henry	PROPN
ftr-411	235	31	m.	m.	PROPN
ftr-411	235	32	banta	banta	PROPN
ftr-411	235	33	,	,	PUNCT
ftr-411	235	34	and	and	CCONJ
ftr-411	235	35	jeanane	jeanane	PROPN
ftr-411	235	36	m.	m.	NOUN
ftr-411	235	37	jiles	jiles	PROPN
ftr-411	235	38	,	,	PUNCT
ftr-411	235	39	u.s	u.s	PROPN
ftr-411	235	40	.	.	PROPN
ftr-411	235	41	transfer	transfer	NOUN
ftr-411	235	42	pricing	pricing	NOUN
ftr-411	235	43	and	and	CCONJ
ftr-411	235	44	oil	oil	NOUN
ftr-411	235	45	royalties	royalty	NOUN
ftr-411	235	46	:	:	PUNCT
ftr-411	235	47	a	a	DET
ftr-411	235	48	cautionary	cautionary	ADJ
ftr-411	235	49	tale	tale	NOUN
ftr-411	235	50	,	,	PUNCT
ftr-411	235	51	19	19	NUM
ftr-411	235	52	tax	tax	NOUN
ftr-411	235	53	notes	note	NOUN
ftr-411	235	54	int'l	int'l	ADP
ftr-411	235	55	177	177	NUM
ftr-411	235	56	(	(	PUNCT
ftr-411	235	57	july	july	PROPN
ftr-411	235	58	12	12	NUM
ftr-411	235	59	,	,	PUNCT
ftr-411	235	60	1999	1999	NUM
ftr-411	235	61	)	)	PUNCT
ftr-411	235	62	.	.	PUNCT
ftr-411	236	1	15	15	X
ftr-411	236	2	.	.	PUNCT
ftr-411	237	1	the	the	DET
ftr-411	237	2	official	official	ADJ
ftr-411	237	3	name	name	NOUN
ftr-411	237	4	of	of	ADP
ftr-411	237	5	that	that	DET
ftr-411	237	6	convention	convention	NOUN
ftr-411	237	7	is	be	AUX
ftr-411	237	8	convention	convention	NOUN
ftr-411	237	9	on	on	ADP
ftr-411	237	10	the	the	DET
ftr-411	237	11	elimination	elimination	NOUN
ftr-411	237	12	of	of	ADP
ftr-411	237	13	double	double	ADJ
ftr-411	237	14	taxation	taxation	NOUN
ftr-411	237	15	in	in	ADP
ftr-411	237	16	connection	connection	NOUN
ftr-411	237	17	with	with	ADP
ftr-411	237	18	the	the	DET
ftr-411	237	19	adjustment	adjustment	NOUN
ftr-411	237	20	of	of	ADP
ftr-411	237	21	profits	profit	NOUN
ftr-411	237	22	of	of	ADP
ftr-411	237	23	associated	associated	ADJ
ftr-411	237	24	enterprises	enterprise	NOUN
ftr-411	237	25	.	.	PUNCT
ftr-411	238	1	it	it	PRON
ftr-411	238	2	was	be	AUX
ftr-411	238	3	signed	sign	VERB
ftr-411	238	4	in	in	ADP
ftr-411	238	5	1990	1990	NUM
ftr-411	238	6	,	,	PUNCT
ftr-411	238	7	went	go	VERB
ftr-411	238	8	into	into	ADP
ftr-411	238	9	effect	effect	NOUN
ftr-411	238	10	for	for	ADP
ftr-411	238	11	a	a	DET
ftr-411	238	12	five	five	NUM
ftr-411	238	13	-	-	PUNCT
ftr-411	238	14	year	year	NOUN
ftr-411	238	15	period	period	NOUN
ftr-411	238	16	at	at	ADP
ftr-411	238	17	the	the	DET
ftr-411	238	18	start	start	NOUN
ftr-411	238	19	of	of	ADP
ftr-411	238	20	1995	1995	NUM
ftr-411	238	21	,	,	PUNCT
ftr-411	238	22	and	and	CCONJ
ftr-411	238	23	lapsed	lapse	VERB
ftr-411	238	24	at	at	ADP
ftr-411	238	25	the	the	DET
ftr-411	238	26	end	end	NOUN
ftr-411	238	27	of	of	ADP
ftr-411	238	28	1999	1999	NUM
ftr-411	238	29	.	.	PUNCT
ftr-411	239	1	it	it	PRON
ftr-411	239	2	was	be	AUX
ftr-411	239	3	renewed	renew	VERB
ftr-411	239	4	retroactively	retroactively	ADV
ftr-411	239	5	from	from	ADP
ftr-411	239	6	2000	2000	NUM
ftr-411	239	7	to	to	ADP
ftr-411	239	8	2004	2004	NUM
ftr-411	239	9	and	and	CCONJ
ftr-411	239	10	then	then	ADV
ftr-411	239	11	lapsed	lapse	VERB
ftr-411	239	12	again	again	ADV
ftr-411	239	13	.	.	PUNCT
ftr-411	240	1	in	in	ADP
ftr-411	240	2	2004	2004	NUM
ftr-411	240	3	,	,	PUNCT
ftr-411	240	4	it	it	PRON
ftr-411	240	5	was	be	AUX
ftr-411	240	6	renewed	renew	VERB
ftr-411	240	7	and	and	CCONJ
ftr-411	240	8	extended	extend	VERB
ftr-411	240	9	to	to	ADP
ftr-411	240	10	new	new	ADJ
ftr-411	240	11	member	member	NOUN
ftr-411	240	12	states	state	NOUN
ftr-411	240	13	of	of	ADP
ftr-411	240	14	the	the	DET
ftr-411	240	15	eu	eu	PROPN
ftr-411	240	16	.	.	PROPN
ftr-411	240	17	16	16	NUM
ftr-411	240	18	.	.	PUNCT
ftr-411	241	1	see	see	VERB
ftr-411	241	2	eu	eu	PROPN
ftr-411	241	3	joint	joint	ADJ
ftr-411	241	4	transfer	transfer	NOUN
ftr-411	241	5	pricing	pricing	NOUN
ftr-411	241	6	forum	forum	NOUN
ftr-411	241	7	,	,	PUNCT
ftr-411	241	8	report	report	VERB
ftr-411	241	9	on	on	ADP
ftr-411	241	10	the	the	DET
ftr-411	241	11	re	re	NOUN
ftr-411	241	12	-	-	NOUN
ftr-411	241	13	entry	entry	NOUN
ftr-411	241	14	into	into	ADP
ftr-411	241	15	force	force	NOUN
ftr-411	241	16	of	of	ADP
ftr-411	241	17	the	the	DET
ftr-411	241	18	arbitration	arbitration	NOUN
ftr-411	241	19	convention	convention	NOUN
ftr-411	241	20	,	,	PUNCT
ftr-411	241	21	doc	doc	PROPN
ftr-411	241	22	:	:	PUNCT
ftr-411	241	23	jtpf/019	jtpf/019	X
ftr-411	241	24	/	/	SYM
ftr-411	241	25	rev5/2004	rev5/2004	NOUN
ftr-411	241	26	/	/	SYM
ftr-411	241	27	en	en	X
ftr-411	241	28	(	(	PUNCT
ftr-411	241	29	may	may	PROPN
ftr-411	241	30	30	30	NUM
ftr-411	241	31	,	,	PUNCT
ftr-411	241	32	2005	2005	NUM
ftr-411	241	33	)	)	PUNCT
ftr-411	241	34	at	at	ADP
ftr-411	241	35	p.	p.	NOUN
ftr-411	241	36	4	4	NUM
ftr-411	241	37	,	,	PUNCT
ftr-411	241	38	14	14	NUM
ftr-411	241	39	(	(	PUNCT
ftr-411	241	40	reporting	report	VERB
ftr-411	241	41	that	that	SCONJ
ftr-411	241	42	only	only	ADV
ftr-411	241	43	two	two	NUM
ftr-411	241	44	cases	case	NOUN
ftr-411	241	45	have	have	AUX
ftr-411	241	46	been	be	AUX
ftr-411	241	47	referred	refer	VERB
ftr-411	241	48	to	to	ADP
ftr-411	241	49	an	an	DET
ftr-411	241	50	arbitration	arbitration	NOUN
ftr-411	241	51	panel	panel	NOUN
ftr-411	241	52	and	and	CCONJ
ftr-411	241	53	only	only	ADV
ftr-411	241	54	one	one	NUM
ftr-411	241	55	case	case	NOUN
ftr-411	241	56	,	,	PUNCT
ftr-411	241	57	between	between	ADP
ftr-411	241	58	france	france	PROPN
ftr-411	241	59	and	and	CCONJ
ftr-411	241	60	italy	italy	PROPN
ftr-411	241	61	,	,	PUNCT
ftr-411	241	62	has	have	AUX
ftr-411	241	63	been	be	AUX
ftr-411	241	64	decided	decide	VERB
ftr-411	241	65	by	by	ADP
ftr-411	241	66	a	a	DET
ftr-411	241	67	panel	panel	NOUN
ftr-411	241	68	)	)	PUNCT
ftr-411	241	69	.	.	PUNCT
ftr-411	242	1	17	17	NUM
ftr-411	242	2	.	.	PUNCT
ftr-411	243	1	see	see	VERB
ftr-411	243	2	eu	eu	PROPN
ftr-411	243	3	arbitration	arbitration	PROPN
ftr-411	243	4	convention	convention	PROPN
ftr-411	243	5	,	,	PUNCT
ftr-411	243	6	article	article	NOUN
ftr-411	243	7	14	14	NUM
ftr-411	243	8	(	(	PUNCT
ftr-411	243	9	providing	provide	VERB
ftr-411	243	10	that	that	PRON
ftr-411	243	11	double	double	ADJ
ftr-411	243	12	taxation	taxation	NOUN
ftr-411	243	13	is	be	AUX
ftr-411	243	14	considered	consider	VERB
ftr-411	243	15	to	to	PART
ftr-411	243	16	be	be	AUX
ftr-411	243	17	eliminated	eliminate	VERB
ftr-411	243	18	if	if	SCONJ
ftr-411	243	19	the	the	DET
ftr-411	243	20	profits	profit	NOUN
ftr-411	243	21	of	of	ADP
ftr-411	243	22	the	the	DET
ftr-411	243	23	taxpayer	taxpayer	NOUN
ftr-411	243	24	are	be	AUX
ftr-411	243	25	included	include	VERB
ftr-411	243	26	in	in	ADP
ftr-411	243	27	the	the	DET
ftr-411	243	28	computation	computation	NOUN
ftr-411	243	29	of	of	ADP
ftr-411	243	30	income	income	NOUN
ftr-411	243	31	in	in	ADP
ftr-411	243	32	one	one	NUM
ftr-411	243	33	contracting	contract	VERB
ftr-411	243	34	state	state	NOUN
ftr-411	243	35	only	only	ADV
ftr-411	243	36	or	or	CCONJ
ftr-411	243	37	a	a	DET
ftr-411	243	38	credit	credit	NOUN
ftr-411	243	39	is	be	AUX
ftr-411	243	40	given	give	VERB
ftr-411	243	41	in	in	ADP
ftr-411	243	42	one	one	NUM
ftr-411	243	43	state	state	NOUN
ftr-411	243	44	for	for	ADP
ftr-411	243	45	the	the	DET
ftr-411	243	46	taxes	taxis	NOUN
ftr-411	243	47	imposed	impose	VERB
ftr-411	243	48	in	in	ADP
ftr-411	243	49	the	the	DET
ftr-411	243	50	other	other	ADJ
ftr-411	243	51	contracting	contracting	NOUN
ftr-411	243	52	state	state	NOUN
ftr-411	243	53	)	)	PUNCT
ftr-411	243	54	.	.	PUNCT
ftr-411	244	1	2006	2006	NUM
ftr-411	244	2	]	]	PUNCT
ftr-411	244	3	florida	florida	PROPN
ftr-411	244	4	tax	tax	PROPN
ftr-411	244	5	review	review	NOUN
ftr-411	244	6	earlier	early	ADV
ftr-411	244	7	drafts	draft	NOUN
ftr-411	244	8	contemplated	contemplate	VERB
ftr-411	244	9	fuller	full	ADJ
ftr-411	244	10	disclosure	disclosure	NOUN
ftr-411	244	11	.	.	PUNCT
ftr-411	245	1	because	because	SCONJ
ftr-411	245	2	the	the	DET
ftr-411	245	3	taxpayer	taxpayer	NOUN
ftr-411	245	4	can	can	AUX
ftr-411	245	5	prohibit	prohibit	VERB
ftr-411	245	6	the	the	DET
ftr-411	245	7	release	release	NOUN
ftr-411	245	8	of	of	ADP
ftr-411	245	9	any	any	DET
ftr-411	245	10	information	information	NOUN
ftr-411	245	11	,	,	PUNCT
ftr-411	245	12	the	the	DET
ftr-411	245	13	information	information	NOUN
ftr-411	245	14	that	that	PRON
ftr-411	245	15	might	might	AUX
ftr-411	245	16	trickle	trickle	VERB
ftr-411	245	17	out	out	ADP
ftr-411	245	18	with	with	ADP
ftr-411	245	19	the	the	DET
ftr-411	245	20	taxpayer	taxpayer	NOUN
ftr-411	245	21	's	's	PART
ftr-411	245	22	consent	consent	NOUN
ftr-411	245	23	is	be	AUX
ftr-411	245	24	unlikely	unlikely	ADJ
ftr-411	245	25	to	to	PART
ftr-411	245	26	be	be	AUX
ftr-411	245	27	the	the	DET
ftr-411	245	28	least	least	ADJ
ftr-411	245	29	bit	bit	NOUN
ftr-411	245	30	interesting	interesting	ADJ
ftr-411	245	31	to	to	ADP
ftr-411	245	32	the	the	DET
ftr-411	245	33	international	international	ADJ
ftr-411	245	34	tax	tax	NOUN
ftr-411	245	35	community	community	NOUN
ftr-411	245	36	.	.	PUNCT
ftr-411	246	1	still	still	ADV
ftr-411	246	2	,	,	PUNCT
ftr-411	246	3	it	it	PRON
ftr-411	246	4	is	be	AUX
ftr-411	246	5	telling	tell	VERB
ftr-411	246	6	that	that	SCONJ
ftr-411	246	7	the	the	DET
ftr-411	246	8	oecd	oecd	PROPN
ftr-411	246	9	is	be	AUX
ftr-411	246	10	unwilling	unwilling	ADJ
ftr-411	246	11	to	to	PART
ftr-411	246	12	foster	foster	VERB
ftr-411	246	13	transparency	transparency	NOUN
ftr-411	246	14	even	even	ADV
ftr-411	246	15	with	with	ADP
ftr-411	246	16	the	the	DET
ftr-411	246	17	consent	consent	NOUN
ftr-411	246	18	of	of	ADP
ftr-411	246	19	the	the	DET
ftr-411	246	20	taxpayer	taxpayer	NOUN
ftr-411	246	21	.	.	PUNCT
ftr-411	247	1	all	all	PRON
ftr-411	247	2	that	that	PRON
ftr-411	247	3	can	can	AUX
ftr-411	247	4	be	be	AUX
ftr-411	247	5	released	release	VERB
ftr-411	247	6	even	even	ADV
ftr-411	247	7	with	with	ADP
ftr-411	247	8	consent	consent	NOUN
ftr-411	247	9	is	be	AUX
ftr-411	247	10	a	a	DET
ftr-411	247	11	bare	bare	ADJ
ftr-411	247	12	bones	bone	NOUN
ftr-411	247	13	report	report	NOUN
ftr-411	247	14	that	that	PRON
ftr-411	247	15	does	do	AUX
ftr-411	247	16	not	not	PART
ftr-411	247	17	disclose	disclose	VERB
ftr-411	247	18	the	the	DET
ftr-411	247	19	name	name	NOUN
ftr-411	247	20	of	of	ADP
ftr-411	247	21	the	the	DET
ftr-411	247	22	concerned	concerned	ADJ
ftr-411	247	23	taxpayer	taxpayer	NOUN
ftr-411	247	24	or	or	CCONJ
ftr-411	247	25	any	any	DET
ftr-411	247	26	identifying	identify	VERB
ftr-411	247	27	information	information	NOUN
ftr-411	247	28	about	about	ADP
ftr-411	247	29	the	the	DET
ftr-411	247	30	taxpayer	taxpayer	NOUN
ftr-411	247	31	.	.	PUNCT
ftr-411	248	1	with	with	ADP
ftr-411	248	2	taxpayer	taxpayer	NOUN
ftr-411	248	3	consent	consent	NOUN
ftr-411	248	4	,	,	PUNCT
ftr-411	248	5	a	a	DET
ftr-411	248	6	sterile	sterile	ADJ
ftr-411	248	7	summary	summary	NOUN
ftr-411	248	8	of	of	ADP
ftr-411	248	9	the	the	DET
ftr-411	248	10	legal	legal	ADJ
ftr-411	248	11	issues	issue	NOUN
ftr-411	248	12	,	,	PUNCT
ftr-411	248	13	totally	totally	ADV
ftr-411	248	14	useless	useless	ADJ
ftr-411	248	15	in	in	ADP
ftr-411	248	16	a	a	DET
ftr-411	248	17	transfer	transfer	NOUN
ftr-411	248	18	-	-	PUNCT
ftr-411	248	19	pricing	pricing	NOUN
ftr-411	248	20	case	case	NOUN
ftr-411	248	21	without	without	ADP
ftr-411	248	22	the	the	DET
ftr-411	248	23	relevant	relevant	ADJ
ftr-411	248	24	facts	fact	NOUN
ftr-411	248	25	,	,	PUNCT
ftr-411	248	26	can	can	AUX
ftr-411	248	27	be	be	AUX
ftr-411	248	28	released	release	VERB
ftr-411	248	29	.	.	PUNCT
ftr-411	249	1	surely	surely	ADV
ftr-411	249	2	,	,	PUNCT
ftr-411	249	3	the	the	DET
ftr-411	249	4	oecd	oecd	PROPN
ftr-411	249	5	contemplated	contemplate	VERB
ftr-411	249	6	something	something	PRON
ftr-411	249	7	more	more	ADV
ftr-411	249	8	useful	useful	ADJ
ftr-411	249	9	when	when	SCONJ
ftr-411	249	10	it	it	PRON
ftr-411	249	11	formulated	formulate	VERB
ftr-411	249	12	its	its	PRON
ftr-411	249	13	initial	initial	ADJ
ftr-411	249	14	proposal	proposal	NOUN
ftr-411	249	15	.	.	PUNCT
ftr-411	250	1	i	i	PRON
ftr-411	250	2	am	be	AUX
ftr-411	250	3	truly	truly	ADV
ftr-411	250	4	astonished	astonish	VERB
ftr-411	250	5	that	that	SCONJ
ftr-411	250	6	the	the	DET
ftr-411	250	7	oecd	oecd	PROPN
ftr-411	250	8	believes	believe	VERB
ftr-411	250	9	that	that	SCONJ
ftr-411	250	10	the	the	DET
ftr-411	250	11	taxpayer	taxpayer	NOUN
ftr-411	250	12	has	have	VERB
ftr-411	250	13	a	a	DET
ftr-411	250	14	legitimate	legitimate	ADJ
ftr-411	250	15	interest	interest	NOUN
ftr-411	250	16	in	in	ADP
ftr-411	250	17	maintaining	maintain	VERB
ftr-411	250	18	the	the	DET
ftr-411	250	19	secrecy	secrecy	NOUN
ftr-411	250	20	of	of	ADP
ftr-411	250	21	its	its	PRON
ftr-411	250	22	own	own	ADJ
ftr-411	250	23	identity	identity	NOUN
ftr-411	250	24	.	.	PUNCT
ftr-411	251	1	even	even	ADV
ftr-411	251	2	the	the	DET
ftr-411	251	3	client	client	NOUN
ftr-411	251	4	-	-	PUNCT
ftr-411	251	5	lawyer	lawyer	NOUN
ftr-411	251	6	privilege	privilege	NOUN
ftr-411	251	7	does	do	AUX
ftr-411	251	8	not	not	PART
ftr-411	251	9	protect	protect	VERB
ftr-411	251	10	a	a	DET
ftr-411	251	11	lawyer	lawyer	NOUN
ftr-411	251	12	from	from	ADP
ftr-411	251	13	having	have	VERB
ftr-411	251	14	to	to	PART
ftr-411	251	15	disclose	disclose	VERB
ftr-411	251	16	the	the	DET
ftr-411	251	17	identity	identity	NOUN
ftr-411	251	18	of	of	ADP
ftr-411	251	19	his	his	PRON
ftr-411	251	20	client	client	NOUN
ftr-411	251	21	.	.	PUNCT
ftr-411	252	1	the	the	DET
ftr-411	252	2	oecd	oecd	PROPN
ftr-411	252	3	is	be	AUX
ftr-411	252	4	acting	act	VERB
ftr-411	252	5	as	as	SCONJ
ftr-411	252	6	if	if	SCONJ
ftr-411	252	7	a	a	DET
ftr-411	252	8	public	public	ADJ
ftr-411	252	9	arbitration	arbitration	NOUN
ftr-411	252	10	procedure	procedure	NOUN
ftr-411	252	11	,	,	PUNCT
ftr-411	252	12	financed	finance	VERB
ftr-411	252	13	with	with	ADP
ftr-411	252	14	public	public	ADJ
ftr-411	252	15	funds	fund	NOUN
ftr-411	252	16	and	and	CCONJ
ftr-411	252	17	charged	charge	VERB
ftr-411	252	18	with	with	ADP
ftr-411	252	19	the	the	DET
ftr-411	252	20	obligation	obligation	NOUN
ftr-411	252	21	to	to	PART
ftr-411	252	22	decide	decide	VERB
ftr-411	252	23	major	major	ADJ
ftr-411	252	24	issues	issue	NOUN
ftr-411	252	25	of	of	ADP
ftr-411	252	26	public	public	ADJ
ftr-411	252	27	policy	policy	NOUN
ftr-411	252	28	,	,	PUNCT
ftr-411	252	29	is	be	AUX
ftr-411	252	30	actually	actually	ADV
ftr-411	252	31	some	some	DET
ftr-411	252	32	kind	kind	NOUN
ftr-411	252	33	of	of	ADP
ftr-411	252	34	internal	internal	ADJ
ftr-411	252	35	settlement	settlement	NOUN
ftr-411	252	36	procedure	procedure	NOUN
ftr-411	252	37	within	within	ADP
ftr-411	252	38	the	the	DET
ftr-411	252	39	tax	tax	NOUN
ftr-411	252	40	department	department	NOUN
ftr-411	252	41	.	.	PUNCT
ftr-411	253	1	as	as	ADP
ftr-411	253	2	a	a	DET
ftr-411	253	3	result	result	NOUN
ftr-411	253	4	of	of	ADP
ftr-411	253	5	that	that	DET
ftr-411	253	6	flawed	flaw	VERB
ftr-411	253	7	perspective	perspective	NOUN
ftr-411	253	8	,	,	PUNCT
ftr-411	253	9	it	it	PRON
ftr-411	253	10	has	have	AUX
ftr-411	253	11	promulgated	promulgate	VERB
ftr-411	253	12	a	a	DET
ftr-411	253	13	proposal	proposal	NOUN
ftr-411	253	14	that	that	PRON
ftr-411	253	15	is	be	AUX
ftr-411	253	16	completely	completely	ADV
ftr-411	253	17	inconsistent	inconsistent	ADJ
ftr-411	253	18	with	with	ADP
ftr-411	253	19	the	the	DET
ftr-411	253	20	public	public	ADJ
ftr-411	253	21	nature	nature	NOUN
ftr-411	253	22	of	of	ADP
ftr-411	253	23	the	the	DET
ftr-411	253	24	arbitration	arbitration	NOUN
ftr-411	253	25	procedure	procedure	NOUN
ftr-411	253	26	it	it	PRON
ftr-411	253	27	hopes	hope	VERB
ftr-411	253	28	to	to	PART
ftr-411	253	29	establish	establish	VERB
ftr-411	253	30	.	.	PUNCT
ftr-411	254	1	i	i	PRON
ftr-411	254	2	can	can	AUX
ftr-411	254	3	not	not	PART
ftr-411	254	4	help	help	VERB
ftr-411	254	5	thinking	think	VERB
ftr-411	254	6	that	that	SCONJ
ftr-411	254	7	the	the	DET
ftr-411	254	8	oecd	oecd	PROPN
ftr-411	254	9	,	,	PUNCT
ftr-411	254	10	in	in	ADP
ftr-411	254	11	endorsing	endorse	VERB
ftr-411	254	12	a	a	DET
ftr-411	254	13	secret	secret	ADJ
ftr-411	254	14	procedure	procedure	NOUN
ftr-411	254	15	,	,	PUNCT
ftr-411	254	16	is	be	AUX
ftr-411	254	17	acting	act	VERB
ftr-411	254	18	under	under	ADP
ftr-411	254	19	heavy	heavy	ADJ
ftr-411	254	20	pressure	pressure	NOUN
ftr-411	254	21	from	from	ADP
ftr-411	254	22	the	the	DET
ftr-411	254	23	multinational	multinational	ADJ
ftr-411	254	24	companies	company	NOUN
ftr-411	254	25	.	.	PUNCT
ftr-411	255	1	i	i	PRON
ftr-411	255	2	do	do	AUX
ftr-411	255	3	not	not	PART
ftr-411	255	4	discount	discount	VERB
ftr-411	255	5	the	the	DET
ftr-411	255	6	possibility	possibility	NOUN
ftr-411	255	7	,	,	PUNCT
ftr-411	255	8	however	however	ADV
ftr-411	255	9	,	,	PUNCT
ftr-411	255	10	that	that	SCONJ
ftr-411	255	11	some	some	DET
ftr-411	255	12	pressure	pressure	NOUN
ftr-411	255	13	is	be	AUX
ftr-411	255	14	also	also	ADV
ftr-411	255	15	coming	come	VERB
ftr-411	255	16	from	from	ADP
ftr-411	255	17	member	member	NOUN
ftr-411	255	18	states	state	NOUN
ftr-411	255	19	.	.	PUNCT
ftr-411	256	1	government	government	NOUN
ftr-411	256	2	officials	official	NOUN
ftr-411	256	3	do	do	AUX
ftr-411	256	4	not	not	PART
ftr-411	256	5	always	always	ADV
ftr-411	256	6	welcome	welcome	VERB
ftr-411	256	7	public	public	ADJ
ftr-411	256	8	scrutiny	scrutiny	NOUN
ftr-411	256	9	of	of	ADP
ftr-411	256	10	their	their	PRON
ftr-411	256	11	work	work	NOUN
ftr-411	256	12	.	.	PUNCT
ftr-411	257	1	they	they	PRON
ftr-411	257	2	may	may	AUX
ftr-411	257	3	feel	feel	VERB
ftr-411	257	4	that	that	SCONJ
ftr-411	257	5	such	such	ADJ
ftr-411	257	6	scrutiny	scrutiny	NOUN
ftr-411	257	7	not	not	PART
ftr-411	257	8	only	only	ADV
ftr-411	257	9	may	may	AUX
ftr-411	257	10	be	be	AUX
ftr-411	257	11	embarrassing	embarrassing	ADJ
ftr-411	257	12	in	in	ADP
ftr-411	257	13	some	some	DET
ftr-411	257	14	cases	case	NOUN
ftr-411	257	15	but	but	CCONJ
ftr-411	257	16	also	also	ADV
ftr-411	257	17	may	may	AUX
ftr-411	257	18	inhibit	inhibit	VERB
ftr-411	257	19	them	they	PRON
ftr-411	257	20	from	from	ADP
ftr-411	257	21	cutting	cut	VERB
ftr-411	257	22	the	the	DET
ftr-411	257	23	kinds	kind	NOUN
ftr-411	257	24	of	of	ADP
ftr-411	257	25	deals	deal	NOUN
ftr-411	257	26	that	that	PRON
ftr-411	257	27	they	they	PRON
ftr-411	257	28	feel	feel	VERB
ftr-411	257	29	they	they	PRON
ftr-411	257	30	must	must	AUX
ftr-411	257	31	make	make	VERB
ftr-411	257	32	to	to	PART
ftr-411	257	33	manage	manage	VERB
ftr-411	257	34	their	their	PRON
ftr-411	257	35	case	case	NOUN
ftr-411	257	36	load	load	NOUN
ftr-411	257	37	.	.	PUNCT
ftr-411	258	1	in	in	ADP
ftr-411	258	2	addition	addition	NOUN
ftr-411	258	3	,	,	PUNCT
ftr-411	258	4	there	there	PRON
ftr-411	258	5	are	be	VERB
ftr-411	258	6	some	some	DET
ftr-411	258	7	important	important	ADJ
ftr-411	258	8	oecd	oecd	ADJ
ftr-411	258	9	countries	country	NOUN
ftr-411	258	10	where	where	SCONJ
ftr-411	258	11	the	the	DET
ftr-411	258	12	multinational	multinational	ADJ
ftr-411	258	13	companies	company	NOUN
ftr-411	258	14	are	be	AUX
ftr-411	258	15	particularly	particularly	ADV
ftr-411	258	16	influential	influential	ADJ
ftr-411	258	17	.	.	PUNCT
ftr-411	259	1	given	give	VERB
ftr-411	259	2	the	the	DET
ftr-411	259	3	potential	potential	ADJ
ftr-411	259	4	bias	bias	NOUN
ftr-411	259	5	of	of	ADP
ftr-411	259	6	tax	tax	NOUN
ftr-411	259	7	officials	official	NOUN
ftr-411	259	8	and	and	CCONJ
ftr-411	259	9	the	the	DET
ftr-411	259	10	international	international	ADJ
ftr-411	259	11	business	business	NOUN
ftr-411	259	12	community	community	NOUN
ftr-411	259	13	in	in	ADP
ftr-411	259	14	favor	favor	NOUN
ftr-411	259	15	of	of	ADP
ftr-411	259	16	secrecy	secrecy	NOUN
ftr-411	259	17	,	,	PUNCT
ftr-411	259	18	they	they	PRON
ftr-411	259	19	should	should	AUX
ftr-411	259	20	not	not	PART
ftr-411	259	21	be	be	AUX
ftr-411	259	22	the	the	DET
ftr-411	259	23	only	only	ADJ
ftr-411	259	24	people	people	NOUN
ftr-411	259	25	at	at	ADP
ftr-411	259	26	the	the	DET
ftr-411	259	27	table	table	NOUN
ftr-411	259	28	when	when	SCONJ
ftr-411	259	29	the	the	DET
ftr-411	259	30	degree	degree	NOUN
ftr-411	259	31	of	of	ADP
ftr-411	259	32	secrecy	secrecy	NOUN
ftr-411	259	33	in	in	ADP
ftr-411	259	34	international	international	ADJ
ftr-411	259	35	tax	tax	NOUN
ftr-411	259	36	arbitrations	arbitration	NOUN
ftr-411	259	37	is	be	AUX
ftr-411	259	38	being	be	AUX
ftr-411	259	39	decided	decide	VERB
ftr-411	259	40	.	.	PUNCT
ftr-411	260	1	the	the	DET
ftr-411	260	2	transparency	transparency	NOUN
ftr-411	260	3	of	of	ADP
ftr-411	260	4	international	international	ADJ
ftr-411	260	5	tax	tax	NOUN
ftr-411	260	6	arbitration	arbitration	NOUN
ftr-411	260	7	is	be	AUX
ftr-411	260	8	a	a	DET
ftr-411	260	9	public	public	ADJ
ftr-411	260	10	policy	policy	NOUN
ftr-411	260	11	issue	issue	NOUN
ftr-411	260	12	that	that	PRON
ftr-411	260	13	ought	ought	AUX
ftr-411	260	14	to	to	PART
ftr-411	260	15	be	be	AUX
ftr-411	260	16	decided	decide	VERB
ftr-411	260	17	after	after	ADP
ftr-411	260	18	full	full	ADJ
ftr-411	260	19	public	public	ADJ
ftr-411	260	20	debate	debate	NOUN
ftr-411	260	21	.	.	PUNCT
ftr-411	261	1	the	the	DET
ftr-411	261	2	oecd	oecd	PROPN
ftr-411	261	3	is	be	AUX
ftr-411	261	4	to	to	PART
ftr-411	261	5	be	be	AUX
ftr-411	261	6	commended	commend	VERB
ftr-411	261	7	for	for	ADP
ftr-411	261	8	inviting	invite	VERB
ftr-411	261	9	public	public	ADJ
ftr-411	261	10	comment	comment	NOUN
ftr-411	261	11	on	on	ADP
ftr-411	261	12	its	its	PRON
ftr-411	261	13	proposal	proposal	NOUN
ftr-411	261	14	.	.	PUNCT
ftr-411	262	1	the	the	DET
ftr-411	262	2	challenge	challenge	NOUN
ftr-411	262	3	now	now	ADV
ftr-411	262	4	is	be	AUX
ftr-411	262	5	to	to	PART
ftr-411	262	6	ensure	ensure	VERB
ftr-411	262	7	that	that	SCONJ
ftr-411	262	8	the	the	DET
ftr-411	262	9	desirable	desirable	ADJ
ftr-411	262	10	debate	debate	NOUN
ftr-411	262	11	actually	actually	ADV
ftr-411	262	12	occurs	occur	VERB
ftr-411	262	13	and	and	CCONJ
ftr-411	262	14	that	that	SCONJ
ftr-411	262	15	the	the	DET
ftr-411	262	16	final	final	ADJ
ftr-411	262	17	proposal	proposal	NOUN
ftr-411	262	18	of	of	ADP
ftr-411	262	19	the	the	DET
ftr-411	262	20	oecd	oecd	PROPN
ftr-411	262	21	embodies	embody	VERB
ftr-411	262	22	the	the	DET
ftr-411	262	23	results	result	NOUN
ftr-411	262	24	of	of	ADP
ftr-411	262	25	that	that	DET
ftr-411	262	26	debate	debate	NOUN
ftr-411	262	27	.	.	PUNCT
ftr-411	263	1	an	an	DET
ftr-411	263	2	argument	argument	NOUN
ftr-411	263	3	often	often	ADV
ftr-411	263	4	made	make	VERB
ftr-411	263	5	for	for	ADP
ftr-411	263	6	secrecy	secrecy	NOUN
ftr-411	263	7	in	in	ADP
ftr-411	263	8	arbitration	arbitration	NOUN
ftr-411	263	9	is	be	AUX
ftr-411	263	10	that	that	SCONJ
ftr-411	263	11	the	the	DET
ftr-411	263	12	publication	publication	NOUN
ftr-411	263	13	of	of	ADP
ftr-411	263	14	the	the	DET
ftr-411	263	15	details	detail	NOUN
ftr-411	263	16	of	of	ADP
ftr-411	263	17	a	a	DET
ftr-411	263	18	multinational	multinational	ADJ
ftr-411	263	19	company	company	NOUN
ftr-411	263	20	's	's	PART
ftr-411	263	21	international	international	ADJ
ftr-411	263	22	tax	tax	NOUN
ftr-411	263	23	dispute	dispute	NOUN
ftr-411	263	24	would	would	AUX
ftr-411	263	25	provide	provide	VERB
ftr-411	263	26	an	an	DET
ftr-411	263	27	advantage	advantage	NOUN
ftr-411	263	28	to	to	ADP
ftr-411	263	29	the	the	DET
ftr-411	263	30	companies	company	NOUN
ftr-411	263	31	with	with	ADP
ftr-411	263	32	which	which	PRON
ftr-411	263	33	it	it	PRON
ftr-411	263	34	competes	compete	VERB
ftr-411	263	35	.	.	PUNCT
ftr-411	264	1	this	this	DET
ftr-411	264	2	claim	claim	NOUN
ftr-411	264	3	is	be	AUX
ftr-411	264	4	mostly	mostly	ADV
ftr-411	264	5	bogus	bogus	ADJ
ftr-411	264	6	.	.	PUNCT
ftr-411	265	1	there	there	PRON
ftr-411	265	2	occasionally	occasionally	ADV
ftr-411	265	3	may	may	AUX
ftr-411	265	4	be	be	AUX
ftr-411	265	5	some	some	DET
ftr-411	265	6	sensitive	sensitive	ADJ
ftr-411	265	7	material	material	NOUN
ftr-411	265	8	,	,	PUNCT
ftr-411	265	9	and	and	CCONJ
ftr-411	265	10	some	some	DET
ftr-411	265	11	measures	measure	NOUN
ftr-411	265	12	might	might	AUX
ftr-411	265	13	be	be	AUX
ftr-411	265	14	taken	take	VERB
ftr-411	265	15	to	to	PART
ftr-411	265	16	sanitize	sanitize	VERB
ftr-411	265	17	it	it	PRON
ftr-411	265	18	.	.	PUNCT
ftr-411	266	1	as	as	SCONJ
ftr-411	266	2	holden	holden	PROPN
ftr-411	266	3	caulfield	caulfield	PROPN
ftr-411	266	4	would	would	AUX
ftr-411	266	5	say	say	VERB
ftr-411	266	6	,	,	PUNCT
ftr-411	266	7	however	however	ADV
ftr-411	266	8	,	,	PUNCT
ftr-411	266	9	most	most	ADJ
ftr-411	266	10	of	of	ADP
ftr-411	266	11	the	the	DET
ftr-411	266	12	material	material	NOUN
ftr-411	266	13	that	that	PRON
ftr-411	266	14	would	would	AUX
ftr-411	266	15	enter	enter	VERB
ftr-411	266	16	the	the	DET
ftr-411	266	17	public	public	ADJ
ftr-411	266	18	domain	domain	NOUN
ftr-411	266	19	is	be	AUX
ftr-411	266	20	as	as	ADV
ftr-411	266	21	sensitive	sensitive	ADJ
ftr-411	266	22	[	[	X
ftr-411	266	23	vol	vol	NOUN
ftr-411	266	24	.	.	PUNCT
ftr-411	267	1	7:9	7:9	NUM
ftr-411	267	2	comments	comment	NOUN
ftr-411	267	3	on	on	ADP
ftr-411	267	4	the	the	DET
ftr-411	267	5	oecd	oecd	PROPN
ftr-411	267	6	proposal	proposal	NOUN
ftr-411	267	7	as	as	ADP
ftr-411	267	8	a	a	DET
ftr-411	267	9	toilet	toilet	NOUN
ftr-411	267	10	seat	seat	NOUN
ftr-411	267	11	.	.	PUNCT
ftr-411	268	1	the	the	DET
ftr-411	268	2	reason	reason	NOUN
ftr-411	268	3	is	be	AUX
ftr-411	268	4	that	that	SCONJ
ftr-411	268	5	the	the	DET
ftr-411	268	6	material	material	NOUN
ftr-411	268	7	is	be	AUX
ftr-411	268	8	likely	likely	ADJ
ftr-411	268	9	to	to	PART
ftr-411	268	10	be	be	AUX
ftr-411	268	11	hopelessly	hopelessly	ADV
ftr-411	268	12	dated	date	VERB
ftr-411	268	13	by	by	ADP
ftr-411	268	14	the	the	DET
ftr-411	268	15	time	time	NOUN
ftr-411	268	16	it	it	PRON
ftr-411	268	17	needs	need	VERB
ftr-411	268	18	to	to	PART
ftr-411	268	19	be	be	AUX
ftr-411	268	20	released	release	VERB
ftr-411	268	21	in	in	ADP
ftr-411	268	22	a	a	DET
ftr-411	268	23	tax	tax	NOUN
ftr-411	268	24	dispute	dispute	NOUN
ftr-411	268	25	.	.	PUNCT
ftr-411	269	1	tax	tax	NOUN
ftr-411	269	2	disputes	dispute	NOUN
ftr-411	269	3	ripe	ripe	ADJ
ftr-411	269	4	for	for	ADP
ftr-411	269	5	arbitration	arbitration	NOUN
ftr-411	269	6	typically	typically	ADV
ftr-411	269	7	are	be	AUX
ftr-411	269	8	not	not	PART
ftr-411	269	9	about	about	ADP
ftr-411	269	10	tax	tax	NOUN
ftr-411	269	11	issues	issue	NOUN
ftr-411	269	12	for	for	ADP
ftr-411	269	13	the	the	DET
ftr-411	269	14	current	current	ADJ
ftr-411	269	15	year	year	NOUN
ftr-411	269	16	,	,	PUNCT
ftr-411	269	17	or	or	CCONJ
ftr-411	269	18	the	the	DET
ftr-411	269	19	prior	prior	ADJ
ftr-411	269	20	year	year	NOUN
ftr-411	269	21	,	,	PUNCT
ftr-411	269	22	or	or	CCONJ
ftr-411	269	23	the	the	DET
ftr-411	269	24	year	year	NOUN
ftr-411	269	25	before	before	ADP
ftr-411	269	26	that	that	PRON
ftr-411	269	27	.	.	PUNCT
ftr-411	270	1	a	a	DET
ftr-411	270	2	typical	typical	ADJ
ftr-411	270	3	transferpricing	transferpricing	NOUN
ftr-411	270	4	case	case	NOUN
ftr-411	270	5	for	for	ADP
ftr-411	270	6	a	a	DET
ftr-411	270	7	multinational	multinational	ADJ
ftr-411	270	8	company	company	NOUN
ftr-411	270	9	may	may	AUX
ftr-411	270	10	involve	involve	VERB
ftr-411	270	11	transactions	transaction	NOUN
ftr-411	270	12	that	that	PRON
ftr-411	270	13	occurred	occur	VERB
ftr-411	270	14	many	many	ADJ
ftr-411	270	15	years	year	NOUN
ftr-411	270	16	ago	ago	ADV
ftr-411	270	17	.	.	PUNCT
ftr-411	271	1	for	for	ADP
ftr-411	271	2	example	example	NOUN
ftr-411	271	3	,	,	PUNCT
ftr-411	271	4	bausch	bausch	PROPN
ftr-411	271	5	&	&	CCONJ
ftr-411	271	6	lomb,"8	lomb,"8	VERB
ftr-411	271	7	the	the	DET
ftr-411	271	8	famous	famous	ADJ
ftr-411	271	9	u.s	u.s	PROPN
ftr-411	271	10	transfer	transfer	NOUN
ftr-411	271	11	-	-	PUNCT
ftr-411	271	12	pricing	pricing	NOUN
ftr-411	271	13	case	case	NOUN
ftr-411	271	14	,	,	PUNCT
ftr-411	271	15	was	be	AUX
ftr-411	271	16	decided	decide	VERB
ftr-411	271	17	by	by	ADP
ftr-411	271	18	the	the	DET
ftr-411	271	19	tax	tax	NOUN
ftr-411	271	20	court	court	NOUN
ftr-411	271	21	in	in	ADP
ftr-411	271	22	1989	1989	NUM
ftr-411	271	23	.	.	PUNCT
ftr-411	272	1	it	it	PRON
ftr-411	272	2	dealt	deal	VERB
ftr-411	272	3	with	with	ADP
ftr-411	272	4	an	an	DET
ftr-411	272	5	assessment	assessment	NOUN
ftr-411	272	6	issued	issue	VERB
ftr-411	272	7	in	in	ADP
ftr-411	272	8	1985	1985	NUM
ftr-411	272	9	with	with	ADP
ftr-411	272	10	respect	respect	NOUN
ftr-411	272	11	to	to	ADP
ftr-411	272	12	tax	tax	NOUN
ftr-411	272	13	years	year	NOUN
ftr-411	272	14	ending	end	VERB
ftr-411	272	15	between	between	ADP
ftr-411	272	16	1979	1979	NUM
ftr-411	272	17	and	and	CCONJ
ftr-411	272	18	1981	1981	NUM
ftr-411	272	19	.	.	PUNCT
ftr-411	273	1	the	the	DET
ftr-411	273	2	1980s	1980s	NUM
ftr-411	273	3	were	be	AUX
ftr-411	273	4	the	the	DET
ftr-411	273	5	good	good	ADJ
ftr-411	273	6	old	old	ADJ
ftr-411	273	7	days	day	NOUN
ftr-411	273	8	;	;	PUNCT
ftr-411	273	9	the	the	DET
ftr-411	273	10	lag	lag	NOUN
ftr-411	273	11	between	between	ADP
ftr-411	273	12	the	the	DET
ftr-411	273	13	year	year	NOUN
ftr-411	273	14	of	of	ADP
ftr-411	273	15	the	the	DET
ftr-411	273	16	transaction	transaction	NOUN
ftr-411	273	17	and	and	CCONJ
ftr-411	273	18	the	the	DET
ftr-411	273	19	resolution	resolution	NOUN
ftr-411	273	20	of	of	ADP
ftr-411	273	21	the	the	DET
ftr-411	273	22	dispute	dispute	NOUN
ftr-411	273	23	in	in	ADP
ftr-411	273	24	court	court	NOUN
ftr-411	273	25	has	have	AUX
ftr-411	273	26	increased	increase	VERB
ftr-411	273	27	significantly	significantly	ADV
ftr-411	273	28	in	in	ADP
ftr-411	273	29	the	the	DET
ftr-411	273	30	last	last	ADJ
ftr-411	273	31	decade	decade	NOUN
ftr-411	273	32	,	,	PUNCT
ftr-411	273	33	at	at	ADP
ftr-411	273	34	least	least	ADJ
ftr-411	273	35	in	in	ADP
ftr-411	273	36	the	the	DET
ftr-411	273	37	united	united	PROPN
ftr-411	273	38	states	states	PROPN
ftr-411	273	39	.	.	PUNCT
ftr-411	274	1	although	although	SCONJ
ftr-411	274	2	speculating	speculate	VERB
ftr-411	274	3	about	about	ADP
ftr-411	274	4	motives	motive	NOUN
ftr-411	274	5	is	be	AUX
ftr-411	274	6	a	a	DET
ftr-411	274	7	bit	bit	NOUN
ftr-411	274	8	risky	risky	ADJ
ftr-411	274	9	,	,	PUNCT
ftr-411	274	10	i	i	PRON
ftr-411	274	11	strongly	strongly	ADV
ftr-411	274	12	suspect	suspect	VERB
ftr-411	274	13	that	that	SCONJ
ftr-411	274	14	the	the	DET
ftr-411	274	15	aversion	aversion	NOUN
ftr-411	274	16	of	of	ADP
ftr-411	274	17	multinational	multinational	ADJ
ftr-411	274	18	companies	company	NOUN
ftr-411	274	19	to	to	ADP
ftr-411	274	20	public	public	ADJ
ftr-411	274	21	litigation	litigation	NOUN
ftr-411	274	22	has	have	VERB
ftr-411	274	23	far	far	ADV
ftr-411	274	24	more	more	ADJ
ftr-411	274	25	to	to	PART
ftr-411	274	26	do	do	VERB
ftr-411	274	27	with	with	ADP
ftr-411	274	28	its	its	PRON
ftr-411	274	29	concerns	concern	NOUN
ftr-411	274	30	for	for	ADP
ftr-411	274	31	public	public	ADJ
ftr-411	274	32	relations	relation	NOUN
ftr-411	274	33	,	,	PUNCT
ftr-411	274	34	push	push	VERB
ftr-411	274	35	-	-	PUNCT
ftr-411	274	36	back	back	NOUN
ftr-411	274	37	from	from	ADP
ftr-411	274	38	tax	tax	NOUN
ftr-411	274	39	reformers	reformer	NOUN
ftr-411	274	40	,	,	PUNCT
ftr-411	274	41	and	and	CCONJ
ftr-411	274	42	audit	audit	NOUN
ftr-411	274	43	exposure	exposure	NOUN
ftr-411	274	44	in	in	ADP
ftr-411	274	45	third	third	ADJ
ftr-411	274	46	countries	country	NOUN
ftr-411	274	47	than	than	ADP
ftr-411	274	48	any	any	DET
ftr-411	274	49	concerns	concern	NOUN
ftr-411	274	50	about	about	ADP
ftr-411	274	51	competitive	competitive	ADJ
ftr-411	274	52	advantage	advantage	NOUN
ftr-411	274	53	.	.	PUNCT
ftr-411	275	1	these	these	DET
ftr-411	275	2	fears	fear	NOUN
ftr-411	275	3	may	may	AUX
ftr-411	275	4	be	be	AUX
ftr-411	275	5	rational	rational	ADJ
ftr-411	275	6	.	.	PUNCT
ftr-411	276	1	after	after	ADV
ftr-411	276	2	all	all	ADV
ftr-411	276	3	,	,	PUNCT
ftr-411	276	4	the	the	DET
ftr-411	276	5	disclosures	disclosure	NOUN
ftr-411	276	6	coming	come	VERB
ftr-411	276	7	from	from	ADP
ftr-411	276	8	the	the	DET
ftr-411	276	9	bausch	bausch	PROPN
ftr-411	276	10	&	&	CCONJ
ftr-411	276	11	lomb	lomb	PROPN
ftr-411	276	12	case	case	NOUN
ftr-411	276	13	helped	helped	AUX
ftr-411	276	14	shape	shape	VERB
ftr-411	276	15	new	new	ADJ
ftr-411	276	16	transfer	transfer	NOUN
ftr-411	276	17	-	-	PUNCT
ftr-411	276	18	pricing	pricing	NOUN
ftr-411	276	19	regulations	regulation	NOUN
ftr-411	276	20	in	in	ADP
ftr-411	276	21	the	the	DET
ftr-411	276	22	united	united	PROPN
ftr-411	276	23	states	states	PROPN
ftr-411	276	24	,	,	PUNCT
ftr-411	276	25	and	and	CCONJ
ftr-411	276	26	that	that	DET
ftr-411	276	27	regulation	regulation	NOUN
ftr-411	276	28	project	project	NOUN
ftr-411	276	29	gave	give	VERB
ftr-411	276	30	impetus	impetus	NOUN
ftr-411	276	31	to	to	ADP
ftr-411	276	32	the	the	DET
ftr-411	276	33	development	development	NOUN
ftr-411	276	34	of	of	ADP
ftr-411	276	35	the	the	DET
ftr-411	276	36	oecd	oecd	PROPN
ftr-411	276	37	transfer	transfer	NOUN
ftr-411	276	38	-	-	PUNCT
ftr-411	276	39	pricing	pricing	NOUN
ftr-411	276	40	guidelines	guideline	NOUN
ftr-411	276	41	.	.	PUNCT
ftr-411	277	1	the	the	DET
ftr-411	277	2	oecd	oecd	PROPN
ftr-411	277	3	,	,	PUNCT
ftr-411	277	4	however	however	ADV
ftr-411	277	5	,	,	PUNCT
ftr-411	277	6	should	should	AUX
ftr-411	277	7	not	not	PART
ftr-411	277	8	seek	seek	VERB
ftr-411	277	9	to	to	PART
ftr-411	277	10	accommodate	accommodate	VERB
ftr-411	277	11	these	these	DET
ftr-411	277	12	fears	fear	NOUN
ftr-411	277	13	of	of	ADP
ftr-411	277	14	bad	bad	ADJ
ftr-411	277	15	publicity	publicity	NOUN
ftr-411	277	16	,	,	PUNCT
ftr-411	277	17	political	political	ADJ
ftr-411	277	18	backlash	backlash	NOUN
ftr-411	277	19	,	,	PUNCT
ftr-411	277	20	and	and	CCONJ
ftr-411	277	21	third	third	ADJ
ftr-411	277	22	-	-	PUNCT
ftr-411	277	23	country	country	NOUN
ftr-411	277	24	audit	audit	NOUN
ftr-411	277	25	exposure	exposure	NOUN
ftr-411	277	26	.	.	PUNCT
ftr-411	278	1	on	on	ADP
ftr-411	278	2	the	the	DET
ftr-411	278	3	contrary	contrary	NOUN
ftr-411	278	4	,	,	PUNCT
ftr-411	278	5	the	the	DET
ftr-411	278	6	possibility	possibility	NOUN
ftr-411	278	7	of	of	ADP
ftr-411	278	8	these	these	DET
ftr-411	278	9	consequences	consequence	NOUN
ftr-411	278	10	highlights	highlight	VERB
ftr-411	278	11	the	the	DET
ftr-411	278	12	importance	importance	NOUN
ftr-411	278	13	to	to	ADP
ftr-411	278	14	public	public	ADJ
ftr-411	278	15	welfare	welfare	NOUN
ftr-411	278	16	of	of	ADP
ftr-411	278	17	a	a	DET
ftr-411	278	18	transparent	transparent	ADJ
ftr-411	278	19	procedure	procedure	NOUN
ftr-411	278	20	for	for	ADP
ftr-411	278	21	resolving	resolve	VERB
ftr-411	278	22	public	public	ADJ
ftr-411	278	23	tax	tax	NOUN
ftr-411	278	24	disputes	dispute	NOUN
ftr-411	278	25	.	.	PUNCT
ftr-411	279	1	the	the	DET
ftr-411	279	2	reason	reason	NOUN
ftr-411	279	3	for	for	ADP
ftr-411	279	4	the	the	DET
ftr-411	279	5	oecd	oecd	PROPN
ftr-411	279	6	's	's	PART
ftr-411	279	7	proposal	proposal	NOUN
ftr-411	279	8	for	for	ADP
ftr-411	279	9	secrecy	secrecy	NOUN
ftr-411	279	10	is	be	AUX
ftr-411	279	11	not	not	PART
ftr-411	279	12	craven	craven	ADJ
ftr-411	279	13	subservience	subservience	NOUN
ftr-411	279	14	to	to	ADP
ftr-411	279	15	the	the	DET
ftr-411	279	16	multinational	multinational	ADJ
ftr-411	279	17	corporations	corporation	NOUN
ftr-411	279	18	.	.	PUNCT
ftr-411	280	1	it	it	PRON
ftr-411	280	2	is	be	AUX
ftr-411	280	3	a	a	DET
ftr-411	280	4	concern	concern	NOUN
ftr-411	280	5	that	that	SCONJ
ftr-411	280	6	an	an	DET
ftr-411	280	7	open	open	ADJ
ftr-411	280	8	procedure	procedure	NOUN
ftr-411	280	9	would	would	AUX
ftr-411	280	10	be	be	AUX
ftr-411	280	11	shunned	shun	VERB
ftr-411	280	12	by	by	ADP
ftr-411	280	13	the	the	DET
ftr-411	280	14	multinational	multinational	ADJ
ftr-411	280	15	companies	company	NOUN
ftr-411	280	16	.	.	PUNCT
ftr-411	281	1	that	that	DET
ftr-411	281	2	concern	concern	NOUN
ftr-411	281	3	is	be	AUX
ftr-411	281	4	well	well	ADV
ftr-411	281	5	-	-	PUNCT
ftr-411	281	6	founded	found	VERB
ftr-411	281	7	.	.	PUNCT
ftr-411	282	1	indeed	indeed	ADV
ftr-411	282	2	,	,	PUNCT
ftr-411	282	3	i	i	PRON
ftr-411	282	4	strongly	strongly	ADV
ftr-411	282	5	suspect	suspect	VERB
ftr-411	282	6	that	that	SCONJ
ftr-411	282	7	the	the	DET
ftr-411	282	8	major	major	ADJ
ftr-411	282	9	motive	motive	NOUN
ftr-411	282	10	of	of	ADP
ftr-411	282	11	the	the	DET
ftr-411	282	12	multinationals	multinational	NOUN
ftr-411	282	13	in	in	ADP
ftr-411	282	14	promoting	promote	VERB
ftr-411	282	15	arbitration	arbitration	NOUN
ftr-411	282	16	is	be	AUX
ftr-411	282	17	to	to	PART
ftr-411	282	18	obtain	obtain	VERB
ftr-411	282	19	a	a	DET
ftr-411	282	20	forum	forum	NOUN
ftr-411	282	21	outside	outside	ADP
ftr-411	282	22	the	the	DET
ftr-411	282	23	control	control	NOUN
ftr-411	282	24	of	of	ADP
ftr-411	282	25	the	the	DET
ftr-411	282	26	tax	tax	NOUN
ftr-411	282	27	departments	department	NOUN
ftr-411	282	28	for	for	ADP
ftr-411	282	29	resolving	resolve	VERB
ftr-411	282	30	international	international	ADJ
ftr-411	282	31	tax	tax	NOUN
ftr-411	282	32	disputes	dispute	NOUN
ftr-411	282	33	in	in	ADP
ftr-411	282	34	secret	secret	ADJ
ftr-411	282	35	.	.	PUNCT
ftr-411	283	1	if	if	SCONJ
ftr-411	283	2	the	the	DET
ftr-411	283	3	multinational	multinational	ADJ
ftr-411	283	4	companies	company	NOUN
ftr-411	283	5	were	be	AUX
ftr-411	283	6	willing	willing	ADJ
ftr-411	283	7	to	to	PART
ftr-411	283	8	make	make	VERB
ftr-411	283	9	their	their	PRON
ftr-411	283	10	case	case	NOUN
ftr-411	283	11	in	in	ADP
ftr-411	283	12	public	public	NOUN
ftr-411	283	13	,	,	PUNCT
ftr-411	283	14	they	they	PRON
ftr-411	283	15	would	would	AUX
ftr-411	283	16	do	do	VERB
ftr-411	283	17	so	so	ADV
ftr-411	283	18	in	in	ADP
ftr-411	283	19	the	the	DET
ftr-411	283	20	domestic	domestic	ADJ
ftr-411	283	21	courts	court	NOUN
ftr-411	283	22	of	of	ADP
ftr-411	283	23	the	the	DET
ftr-411	283	24	country	country	NOUN
ftr-411	283	25	assessing	assess	VERB
ftr-411	283	26	the	the	DET
ftr-411	283	27	challenged	challenge	VERB
ftr-411	283	28	tax	tax	NOUN
ftr-411	283	29	.	.	PUNCT
ftr-411	284	1	9	9	NUM
ftr-411	284	2	the	the	DET
ftr-411	284	3	basic	basic	ADJ
ftr-411	284	4	issue	issue	NOUN
ftr-411	284	5	for	for	SCONJ
ftr-411	284	6	the	the	DET
ftr-411	284	7	oecd	oecd	PROPN
ftr-411	284	8	to	to	PART
ftr-411	284	9	decide	decide	VERB
ftr-411	284	10	is	be	AUX
ftr-411	284	11	a	a	DET
ftr-411	284	12	simple	simple	ADJ
ftr-411	284	13	one	one	NUM
ftr-411	284	14	.	.	PUNCT
ftr-411	285	1	should	should	AUX
ftr-411	285	2	the	the	DET
ftr-411	285	3	multinational	multinational	ADJ
ftr-411	285	4	companies	company	NOUN
ftr-411	285	5	be	be	AUX
ftr-411	285	6	given	give	VERB
ftr-411	285	7	a	a	DET
ftr-411	285	8	secret	secret	ADJ
ftr-411	285	9	forum	forum	NOUN
ftr-411	285	10	in	in	ADP
ftr-411	285	11	which	which	PRON
ftr-411	285	12	they	they	PRON
ftr-411	285	13	can	can	AUX
ftr-411	285	14	litigate	litigate	VERB
ftr-411	285	15	their	their	PRON
ftr-411	285	16	tax	tax	NOUN
ftr-411	285	17	disputes	dispute	NOUN
ftr-411	285	18	?	?	PUNCT
ftr-411	286	1	the	the	DET
ftr-411	286	2	clear	clear	ADJ
ftr-411	286	3	answer	answer	NOUN
ftr-411	286	4	,	,	PUNCT
ftr-411	286	5	from	from	ADP
ftr-411	286	6	a	a	DET
ftr-411	286	7	public	public	ADJ
ftr-411	286	8	policy	policy	NOUN
ftr-411	286	9	perspective	perspective	NOUN
ftr-411	286	10	,	,	PUNCT
ftr-411	286	11	is	be	AUX
ftr-411	286	12	"	"	PUNCT
ftr-411	286	13	no	no	INTJ
ftr-411	286	14	.	.	PUNCT
ftr-411	286	15	"	"	PUNCT
ftr-411	287	1	if	if	SCONJ
ftr-411	287	2	that	that	DET
ftr-411	287	3	answer	answer	NOUN
ftr-411	287	4	means	mean	VERB
ftr-411	287	5	that	that	SCONJ
ftr-411	287	6	the	the	DET
ftr-411	287	7	oecd	oecd	PROPN
ftr-411	287	8	's	's	PART
ftr-411	287	9	arbitration	arbitration	NOUN
ftr-411	287	10	initiative	initiative	NOUN
ftr-411	287	11	ends	end	VERB
ftr-411	287	12	up	up	ADP
ftr-411	287	13	having	have	VERB
ftr-411	287	14	no	no	DET
ftr-411	287	15	18	18	NUM
ftr-411	287	16	.	.	PUNCT
ftr-411	288	1	bausch	bausch	PROPN
ftr-411	288	2	&	&	CCONJ
ftr-411	288	3	lomb	lomb	PROPN
ftr-411	288	4	,	,	PUNCT
ftr-411	288	5	inc	inc	PROPN
ftr-411	288	6	.	.	PROPN
ftr-411	289	1	v.	v.	PROPN
ftr-411	289	2	comm'r	comm'r	PROPN
ftr-411	289	3	,	,	PUNCT
ftr-411	289	4	92	92	NUM
ftr-411	289	5	t.c	t.c	NOUN
ftr-411	289	6	.	.	PROPN
ftr-411	289	7	525	525	NUM
ftr-411	289	8	(	(	PUNCT
ftr-411	289	9	1989	1989	NUM
ftr-411	289	10	)	)	PUNCT
ftr-411	289	11	,	,	PUNCT
ftr-411	289	12	aft'd	aft'd	PROPN
ftr-411	289	13	,	,	PUNCT
ftr-411	289	14	933	933	NUM
ftr-411	289	15	f.2d	f.2d	NOUN
ftr-411	289	16	1084	1084	NUM
ftr-411	289	17	(	(	PUNCT
ftr-411	289	18	2d	2d	NUM
ftr-411	289	19	cir	cir	NOUN
ftr-411	289	20	.	.	PROPN
ftr-411	289	21	1991	1991	NUM
ftr-411	289	22	)	)	PUNCT
ftr-411	289	23	.	.	PUNCT
ftr-411	290	1	19	19	NUM
ftr-411	290	2	.	.	PUNCT
ftr-411	290	3	public	public	ADJ
ftr-411	290	4	litigation	litigation	NOUN
ftr-411	290	5	of	of	ADP
ftr-411	290	6	complex	complex	ADJ
ftr-411	290	7	transfer	transfer	NOUN
ftr-411	290	8	-	-	PUNCT
ftr-411	290	9	pricing	pricing	NOUN
ftr-411	290	10	cases	case	NOUN
ftr-411	290	11	has	have	AUX
ftr-411	290	12	virtually	virtually	ADV
ftr-411	290	13	ceased	cease	VERB
ftr-411	290	14	in	in	ADP
ftr-411	290	15	the	the	DET
ftr-411	290	16	united	united	PROPN
ftr-411	290	17	states	states	PROPN
ftr-411	290	18	.	.	PUNCT
ftr-411	291	1	to	to	ADP
ftr-411	291	2	the	the	DET
ftr-411	291	3	best	good	ADJ
ftr-411	291	4	of	of	ADP
ftr-411	291	5	my	my	PRON
ftr-411	291	6	knowledge	knowledge	NOUN
ftr-411	291	7	,	,	PUNCT
ftr-411	291	8	no	no	DET
ftr-411	291	9	major	major	ADJ
ftr-411	291	10	transfer	transfer	NOUN
ftr-411	291	11	-	-	PUNCT
ftr-411	291	12	pricing	pricing	NOUN
ftr-411	291	13	case	case	NOUN
ftr-411	291	14	dealing	deal	VERB
ftr-411	291	15	with	with	ADP
ftr-411	291	16	rich	rich	ADJ
ftr-411	291	17	factual	factual	ADJ
ftr-411	291	18	issues	issue	NOUN
ftr-411	291	19	has	have	AUX
ftr-411	291	20	been	be	AUX
ftr-411	291	21	litigated	litigate	VERB
ftr-411	291	22	in	in	ADP
ftr-411	291	23	the	the	DET
ftr-411	291	24	united	united	PROPN
ftr-411	291	25	states	states	PROPN
ftr-411	291	26	since	since	SCONJ
ftr-411	291	27	the	the	DET
ftr-411	291	28	publication	publication	NOUN
ftr-411	291	29	of	of	ADP
ftr-411	291	30	the	the	DET
ftr-411	291	31	revised	revise	VERB
ftr-411	291	32	transfer	transfer	NOUN
ftr-411	291	33	-	-	PUNCT
ftr-411	291	34	pricing	pricing	NOUN
ftr-411	291	35	regulations	regulation	NOUN
ftr-411	291	36	in	in	ADP
ftr-411	291	37	1994	1994	NUM
ftr-411	291	38	.	.	PUNCT
ftr-411	292	1	2006	2006	NUM
ftr-411	292	2	]	]	PUNCT
ftr-411	292	3	florida	florida	PROPN
ftr-411	292	4	tax	tax	PROPN
ftr-411	292	5	review	review	NOUN
ftr-411	292	6	caseload	caseload	NOUN
ftr-411	292	7	,	,	PUNCT
ftr-411	292	8	so	so	ADV
ftr-411	292	9	be	be	AUX
ftr-411	292	10	it	it	PRON
ftr-411	292	11	.	.	PUNCT
ftr-411	293	1	the	the	DET
ftr-411	293	2	oecd	oecd	PROPN
ftr-411	293	3	frankly	frankly	ADV
ftr-411	293	4	acknowledges	acknowledge	VERB
ftr-411	293	5	that	that	SCONJ
ftr-411	293	6	the	the	DET
ftr-411	293	7	cases	case	NOUN
ftr-411	293	8	not	not	PART
ftr-411	293	9	resolved	resolve	VERB
ftr-411	293	10	under	under	ADP
ftr-411	293	11	the	the	DET
ftr-411	293	12	existing	exist	VERB
ftr-411	293	13	mechanism	mechanism	NOUN
ftr-411	293	14	are	be	AUX
ftr-411	293	15	rare	rare	ADJ
ftr-411	293	16	.	.	PUNCT
ftr-411	294	1	as	as	SCONJ
ftr-411	294	2	discussed	discuss	VERB
ftr-411	294	3	above	above	ADV
ftr-411	294	4	,	,	PUNCT
ftr-411	294	5	it	it	PRON
ftr-411	294	6	is	be	AUX
ftr-411	294	7	highly	highly	ADV
ftr-411	294	8	unlikely	unlikely	ADJ
ftr-411	294	9	that	that	SCONJ
ftr-411	294	10	grave	grave	ADJ
ftr-411	294	11	injustice	injustice	NOUN
ftr-411	294	12	is	be	AUX
ftr-411	294	13	occurring	occur	VERB
ftr-411	294	14	with	with	ADP
ftr-411	294	15	any	any	DET
ftr-411	294	16	frequency	frequency	NOUN
ftr-411	294	17	even	even	ADV
ftr-411	294	18	in	in	ADP
ftr-411	294	19	those	those	DET
ftr-411	294	20	rare	rare	ADJ
ftr-411	294	21	cases	case	NOUN
ftr-411	294	22	.	.	PUNCT
ftr-411	295	1	in	in	ADP
ftr-411	295	2	the	the	DET
ftr-411	295	3	exceedingly	exceedingly	ADV
ftr-411	295	4	rare	rare	ADJ
ftr-411	295	5	case	case	NOUN
ftr-411	295	6	that	that	PRON
ftr-411	295	7	presents	present	VERB
ftr-411	295	8	the	the	DET
ftr-411	295	9	potential	potential	NOUN
ftr-411	295	10	for	for	ADP
ftr-411	295	11	grave	grave	ADJ
ftr-411	295	12	injustice	injustice	NOUN
ftr-411	295	13	,	,	PUNCT
ftr-411	295	14	a	a	DET
ftr-411	295	15	public	public	ADJ
ftr-411	295	16	procedure	procedure	NOUN
ftr-411	295	17	could	could	AUX
ftr-411	295	18	serve	serve	VERB
ftr-411	295	19	as	as	ADP
ftr-411	295	20	a	a	DET
ftr-411	295	21	useful	useful	ADJ
ftr-411	295	22	safety	safety	NOUN
ftr-411	295	23	value	value	NOUN
ftr-411	295	24	.	.	PUNCT
ftr-411	296	1	citizens	citizen	NOUN
ftr-411	296	2	have	have	VERB
ftr-411	296	3	a	a	DET
ftr-411	296	4	right	right	NOUN
ftr-411	296	5	to	to	PART
ftr-411	296	6	know	know	VERB
ftr-411	296	7	what	what	PRON
ftr-411	296	8	their	their	PRON
ftr-411	296	9	government	government	NOUN
ftr-411	296	10	is	be	AUX
ftr-411	296	11	doing	do	VERB
ftr-411	296	12	in	in	ADP
ftr-411	296	13	their	their	PRON
ftr-411	296	14	name	name	NOUN
ftr-411	296	15	.	.	PUNCT
ftr-411	297	1	everyone	everyone	PRON
ftr-411	297	2	understands	understand	VERB
ftr-411	297	3	the	the	DET
ftr-411	297	4	need	need	NOUN
ftr-411	297	5	for	for	ADP
ftr-411	297	6	secrecy	secrecy	NOUN
ftr-411	297	7	in	in	ADP
ftr-411	297	8	some	some	DET
ftr-411	297	9	cases	case	NOUN
ftr-411	297	10	.	.	PUNCT
ftr-411	298	1	the	the	DET
ftr-411	298	2	public	public	NOUN
ftr-411	298	3	's	's	PART
ftr-411	298	4	right	right	NOUN
ftr-411	298	5	to	to	PART
ftr-411	298	6	know	know	VERB
ftr-411	298	7	public	public	ADJ
ftr-411	298	8	business	business	NOUN
ftr-411	298	9	is	be	AUX
ftr-411	298	10	not	not	PART
ftr-411	298	11	absolute	absolute	ADJ
ftr-411	298	12	.	.	PUNCT
ftr-411	299	1	in	in	ADP
ftr-411	299	2	addition	addition	NOUN
ftr-411	299	3	,	,	PUNCT
ftr-411	299	4	taxpayers	taxpayer	NOUN
ftr-411	299	5	do	do	AUX
ftr-411	299	6	have	have	VERB
ftr-411	299	7	legitimate	legitimate	ADJ
ftr-411	299	8	privacy	privacy	NOUN
ftr-411	299	9	rights	right	NOUN
ftr-411	299	10	in	in	ADP
ftr-411	299	11	settling	settle	VERB
ftr-411	299	12	their	their	PRON
ftr-411	299	13	tax	tax	NOUN
ftr-411	299	14	obligations	obligation	NOUN
ftr-411	299	15	,	,	PUNCT
ftr-411	299	16	although	although	SCONJ
ftr-411	299	17	the	the	DET
ftr-411	299	18	legitimate	legitimate	ADJ
ftr-411	299	19	rights	right	NOUN
ftr-411	299	20	of	of	ADP
ftr-411	299	21	public	public	ADJ
ftr-411	299	22	corporations	corporation	NOUN
ftr-411	299	23	to	to	ADP
ftr-411	299	24	privacy	privacy	NOUN
ftr-411	299	25	are	be	AUX
ftr-411	299	26	frequently	frequently	ADV
ftr-411	299	27	overstated	overstate	VERB
ftr-411	299	28	.	.	PUNCT
ftr-411	300	1	those	those	DET
ftr-411	300	2	privacy	privacy	NOUN
ftr-411	300	3	rights	right	NOUN
ftr-411	300	4	obviously	obviously	ADV
ftr-411	300	5	are	be	AUX
ftr-411	300	6	not	not	PART
ftr-411	300	7	absolute	absolute	ADJ
ftr-411	300	8	.	.	PUNCT
ftr-411	301	1	they	they	PRON
ftr-411	301	2	end	end	VERB
ftr-411	301	3	when	when	SCONJ
ftr-411	301	4	the	the	DET
ftr-411	301	5	taxpayer	taxpayer	NOUN
ftr-411	301	6	challenges	challenge	VERB
ftr-411	301	7	the	the	DET
ftr-411	301	8	determination	determination	NOUN
ftr-411	301	9	of	of	ADP
ftr-411	301	10	the	the	DET
ftr-411	301	11	government	government	NOUN
ftr-411	301	12	in	in	ADP
ftr-411	301	13	an	an	DET
ftr-411	301	14	independent	independent	ADJ
ftr-411	301	15	forum	forum	NOUN
ftr-411	301	16	.	.	PUNCT
ftr-411	302	1	that	that	PRON
ftr-411	302	2	is	be	AUX
ftr-411	302	3	the	the	DET
ftr-411	302	4	universal	universal	ADJ
ftr-411	302	5	rule	rule	NOUN
ftr-411	302	6	for	for	ADP
ftr-411	302	7	domestic	domestic	ADJ
ftr-411	302	8	courts	court	NOUN
ftr-411	302	9	,	,	PUNCT
ftr-411	302	10	and	and	CCONJ
ftr-411	302	11	that	that	DET
ftr-411	302	12	rule	rule	NOUN
ftr-411	302	13	is	be	AUX
ftr-411	302	14	fundamental	fundamental	ADJ
ftr-411	302	15	to	to	ADP
ftr-411	302	16	the	the	DET
ftr-411	302	17	legitimacy	legitimacy	NOUN
ftr-411	302	18	of	of	ADP
ftr-411	302	19	the	the	DET
ftr-411	302	20	decisions	decision	NOUN
ftr-411	302	21	reached	reach	VERB
ftr-411	302	22	by	by	ADP
ftr-411	302	23	those	those	DET
ftr-411	302	24	courts	court	NOUN
ftr-411	302	25	.	.	PUNCT
ftr-411	303	1	the	the	DET
ftr-411	303	2	rationale	rationale	NOUN
ftr-411	303	3	for	for	ADP
ftr-411	303	4	that	that	DET
ftr-411	303	5	rule	rule	NOUN
ftr-411	303	6	is	be	AUX
ftr-411	303	7	even	even	ADV
ftr-411	303	8	stronger	strong	ADJ
ftr-411	303	9	when	when	SCONJ
ftr-411	303	10	the	the	DET
ftr-411	303	11	independent	independent	ADJ
ftr-411	303	12	adjudication	adjudication	NOUN
ftr-411	303	13	is	be	AUX
ftr-411	303	14	undertaken	undertake	VERB
ftr-411	303	15	by	by	ADP
ftr-411	303	16	an	an	DET
ftr-411	303	17	international	international	ADJ
ftr-411	303	18	body	body	NOUN
ftr-411	303	19	,	,	PUNCT
ftr-411	303	20	due	due	ADP
ftr-411	303	21	to	to	ADP
ftr-411	303	22	the	the	DET
ftr-411	303	23	greater	great	ADJ
ftr-411	303	24	problems	problem	NOUN
ftr-411	303	25	that	that	PRON
ftr-411	303	26	such	such	DET
ftr-411	303	27	a	a	DET
ftr-411	303	28	body	body	NOUN
ftr-411	303	29	is	be	AUX
ftr-411	303	30	likely	likely	ADJ
ftr-411	303	31	to	to	PART
ftr-411	303	32	have	have	VERB
ftr-411	303	33	in	in	ADP
ftr-411	303	34	achieving	achieve	VERB
ftr-411	303	35	legitimacy	legitimacy	NOUN
ftr-411	303	36	.	.	PUNCT
ftr-411	304	1	defenders	defender	NOUN
ftr-411	304	2	of	of	ADP
ftr-411	304	3	secrecy	secrecy	NOUN
ftr-411	304	4	are	be	AUX
ftr-411	304	5	likely	likely	ADJ
ftr-411	304	6	to	to	PART
ftr-411	304	7	argue	argue	VERB
ftr-411	304	8	that	that	SCONJ
ftr-411	304	9	secrecy	secrecy	NOUN
ftr-411	304	10	is	be	AUX
ftr-411	304	11	a	a	DET
ftr-411	304	12	normal	normal	ADJ
ftr-411	304	13	feature	feature	NOUN
ftr-411	304	14	of	of	ADP
ftr-411	304	15	an	an	DET
ftr-411	304	16	arbitration	arbitration	NOUN
ftr-411	304	17	procedure	procedure	NOUN
ftr-411	304	18	.	.	PUNCT
ftr-411	305	1	it	it	PRON
ftr-411	305	2	is	be	AUX
ftr-411	305	3	certainly	certainly	ADV
ftr-411	305	4	true	true	ADJ
ftr-411	305	5	that	that	SCONJ
ftr-411	305	6	most	most	ADJ
ftr-411	305	7	domestic	domestic	ADJ
ftr-411	305	8	arbitration	arbitration	NOUN
ftr-411	305	9	proceedings	proceeding	NOUN
ftr-411	305	10	are	be	AUX
ftr-411	305	11	secret	secret	ADJ
ftr-411	305	12	.	.	PUNCT
ftr-411	306	1	the	the	DET
ftr-411	306	2	analogy	analogy	NOUN
ftr-411	306	3	to	to	ADP
ftr-411	306	4	domestic	domestic	ADJ
ftr-411	306	5	arbitrations	arbitration	NOUN
ftr-411	306	6	,	,	PUNCT
ftr-411	306	7	however	however	ADV
ftr-411	306	8	,	,	PUNCT
ftr-411	306	9	is	be	AUX
ftr-411	306	10	inappropriate.2	inappropriate.2	PROPN
ftr-411	306	11	"	"	PUNCT
ftr-411	306	12	domestic	domestic	ADJ
ftr-411	306	13	arbitrations	arbitration	NOUN
ftr-411	306	14	are	be	AUX
ftr-411	306	15	typically	typically	ADV
ftr-411	306	16	between	between	ADP
ftr-411	306	17	private	private	ADJ
ftr-411	306	18	parties	party	NOUN
ftr-411	306	19	,	,	PUNCT
ftr-411	306	20	the	the	DET
ftr-411	306	21	costs	cost	NOUN
ftr-411	306	22	of	of	ADP
ftr-411	306	23	the	the	DET
ftr-411	306	24	arbitration	arbitration	NOUN
ftr-411	306	25	are	be	AUX
ftr-411	306	26	privately	privately	ADV
ftr-411	306	27	financed	finance	VERB
ftr-411	306	28	,	,	PUNCT
ftr-411	306	29	and	and	CCONJ
ftr-411	306	30	the	the	DET
ftr-411	306	31	issues	issue	NOUN
ftr-411	306	32	being	be	AUX
ftr-411	306	33	resolved	resolve	VERB
ftr-411	306	34	are	be	AUX
ftr-411	306	35	private	private	ADJ
ftr-411	306	36	disputes	dispute	NOUN
ftr-411	306	37	.	.	PUNCT
ftr-411	307	1	in	in	ADP
ftr-411	307	2	sharp	sharp	ADJ
ftr-411	307	3	contrast	contrast	NOUN
ftr-411	307	4	,	,	PUNCT
ftr-411	307	5	the	the	DET
ftr-411	307	6	oecd	oecd	PROPN
ftr-411	307	7	is	be	AUX
ftr-411	307	8	proposing	propose	VERB
ftr-411	307	9	an	an	DET
ftr-411	307	10	international	international	ADJ
ftr-411	307	11	body	body	NOUN
ftr-411	307	12	that	that	PRON
ftr-411	307	13	would	would	AUX
ftr-411	307	14	be	be	AUX
ftr-411	307	15	charged	charge	VERB
ftr-411	307	16	with	with	ADP
ftr-411	307	17	the	the	DET
ftr-411	307	18	responsibility	responsibility	NOUN
ftr-411	307	19	of	of	ADP
ftr-411	307	20	deciding	decide	VERB
ftr-411	307	21	the	the	DET
ftr-411	307	22	amount	amount	NOUN
ftr-411	307	23	of	of	ADP
ftr-411	307	24	tax	tax	NOUN
ftr-411	307	25	due	due	ADP
ftr-411	307	26	to	to	ADP
ftr-411	307	27	sovereign	sovereign	ADJ
ftr-411	307	28	states	state	NOUN
ftr-411	307	29	.	.	PUNCT
ftr-411	308	1	that	that	DET
ftr-411	308	2	dispute	dispute	NOUN
ftr-411	308	3	is	be	AUX
ftr-411	308	4	a	a	DET
ftr-411	308	5	public	public	ADJ
ftr-411	308	6	dispute	dispute	NOUN
ftr-411	308	7	,	,	PUNCT
ftr-411	308	8	the	the	DET
ftr-411	308	9	costs	cost	NOUN
ftr-411	308	10	of	of	ADP
ftr-411	308	11	resolving	resolve	VERB
ftr-411	308	12	it	it	PRON
ftr-411	308	13	are	be	AUX
ftr-411	308	14	charged	charge	VERB
ftr-411	308	15	to	to	ADP
ftr-411	308	16	the	the	DET
ftr-411	308	17	public	public	NOUN
ftr-411	308	18	,	,	PUNCT
ftr-411	308	19	and	and	CCONJ
ftr-411	308	20	the	the	DET
ftr-411	308	21	parties	party	NOUN
ftr-411	308	22	to	to	ADP
ftr-411	308	23	that	that	DET
ftr-411	308	24	dispute	dispute	NOUN
ftr-411	308	25	(	(	PUNCT
ftr-411	308	26	the	the	DET
ftr-411	308	27	governments	government	NOUN
ftr-411	308	28	)	)	PUNCT
ftr-411	308	29	are	be	AUX
ftr-411	308	30	public	public	ADJ
ftr-411	308	31	bodies	body	NOUN
ftr-411	308	32	accountable	accountable	ADJ
ftr-411	308	33	to	to	ADP
ftr-411	308	34	their	their	PRON
ftr-411	308	35	citizens	citizen	NOUN
ftr-411	308	36	.	.	PUNCT
ftr-411	309	1	those	those	PRON
ftr-411	309	2	who	who	PRON
ftr-411	309	3	find	find	VERB
ftr-411	309	4	force	force	NOUN
ftr-411	309	5	in	in	ADP
ftr-411	309	6	the	the	DET
ftr-411	309	7	analogy	analogy	NOUN
ftr-411	309	8	between	between	ADP
ftr-411	309	9	the	the	DET
ftr-411	309	10	oecd	oecd	PROPN
ftr-411	309	11	's	's	PART
ftr-411	309	12	proposal	proposal	NOUN
ftr-411	309	13	and	and	CCONJ
ftr-411	309	14	private	private	ADJ
ftr-411	309	15	arbitration	arbitration	NOUN
ftr-411	309	16	might	might	AUX
ftr-411	309	17	consider	consider	VERB
ftr-411	309	18	the	the	DET
ftr-411	309	19	factors	factor	NOUN
ftr-411	309	20	typically	typically	ADV
ftr-411	309	21	considered	consider	VERB
ftr-411	309	22	in	in	ADP
ftr-411	309	23	deciding	decide	VERB
ftr-411	309	24	whether	whether	SCONJ
ftr-411	309	25	private	private	ADJ
ftr-411	309	26	arbitration	arbitration	NOUN
ftr-411	309	27	is	be	AUX
ftr-411	309	28	an	an	DET
ftr-411	309	29	appropriate	appropriate	ADJ
ftr-411	309	30	mechanism	mechanism	NOUN
ftr-411	309	31	for	for	ADP
ftr-411	309	32	resolving	resolve	VERB
ftr-411	309	33	a	a	DET
ftr-411	309	34	particular	particular	ADJ
ftr-411	309	35	dispute	dispute	NOUN
ftr-411	309	36	.	.	PUNCT
ftr-411	310	1	i	i	PRON
ftr-411	310	2	list	list	VERB
ftr-411	310	3	below	below	ADP
ftr-411	310	4	the	the	DET
ftr-411	310	5	factors	factor	NOUN
ftr-411	310	6	that	that	PRON
ftr-411	310	7	specialists	specialist	NOUN
ftr-411	310	8	in	in	ADP
ftr-411	310	9	dispute	dispute	NOUN
ftr-411	310	10	resolution	resolution	NOUN
ftr-411	310	11	20	20	NUM
ftr-411	310	12	.	.	PUNCT
ftr-411	311	1	see	see	VERB
ftr-411	311	2	william	william	PROPN
ftr-411	311	3	w.	w.	PROPN
ftr-411	311	4	park	park	PROPN
ftr-411	311	5	,	,	PUNCT
ftr-411	311	6	"	"	PUNCT
ftr-411	311	7	income	income	NOUN
ftr-411	311	8	tax	tax	NOUN
ftr-411	311	9	treaty	treaty	NOUN
ftr-411	311	10	arbitration	arbitration	NOUN
ftr-411	311	11	,	,	PUNCT
ftr-411	311	12	"	"	PUNCT
ftr-411	311	13	10	10	NUM
ftr-411	311	14	george	george	PROPN
ftr-411	311	15	mason	mason	PROPN
ftr-411	311	16	law	law	PROPN
ftr-411	311	17	rev	rev	VERB
ftr-411	311	18	.	.	PROPN
ftr-411	311	19	803	803	NUM
ftr-411	311	20	,	,	PUNCT
ftr-411	311	21	823	823	NUM
ftr-411	311	22	(	(	PUNCT
ftr-411	311	23	2002	2002	NUM
ftr-411	311	24	)	)	PUNCT
ftr-411	311	25	(	(	PUNCT
ftr-411	311	26	"	"	PUNCT
ftr-411	311	27	without	without	ADP
ftr-411	311	28	exception	exception	NOUN
ftr-411	311	29	,	,	PUNCT
ftr-411	311	30	all	all	DET
ftr-411	311	31	major	major	ADJ
ftr-411	311	32	institutional	institutional	ADJ
ftr-411	311	33	rules	rule	NOUN
ftr-411	311	34	for	for	ADP
ftr-411	311	35	international	international	ADJ
ftr-411	311	36	commercial	commercial	ADJ
ftr-411	311	37	arbitration	arbitration	NOUN
ftr-411	311	38	(	(	PUNCT
ftr-411	311	39	icc	icc	PROPN
ftr-411	311	40	,	,	PUNCT
ftr-411	311	41	lcia	lcia	PROPN
ftr-411	311	42	,	,	PUNCT
ftr-411	311	43	aaa	aaa	NOUN
ftr-411	311	44	international	international	ADJ
ftr-411	311	45	,	,	PUNCT
ftr-411	311	46	uncitral	uncitral	ADJ
ftr-411	311	47	,	,	PUNCT
ftr-411	311	48	icsid	icsid	ADJ
ftr-411	311	49	and	and	CCONJ
ftr-411	311	50	geneva	geneva	PROPN
ftr-411	311	51	chamber	chamber	PROPN
ftr-411	311	52	of	of	ADP
ftr-411	311	53	commerce	commerce	PROPN
ftr-411	311	54	)	)	PUNCT
ftr-411	311	55	require	require	VERB
ftr-411	311	56	arbitrators	arbitrator	NOUN
ftr-411	311	57	to	to	PART
ftr-411	311	58	state	state	VERB
ftr-411	311	59	the	the	DET
ftr-411	311	60	grounds	ground	NOUN
ftr-411	311	61	for	for	ADP
ftr-411	311	62	their	their	PRON
ftr-411	311	63	decision	decision	NOUN
ftr-411	311	64	unless	unless	SCONJ
ftr-411	311	65	the	the	DET
ftr-411	311	66	parties	party	NOUN
ftr-411	311	67	explicitly	explicitly	ADV
ftr-411	311	68	opt	opt	VERB
ftr-411	311	69	out	out	ADP
ftr-411	311	70	of	of	ADP
ftr-411	311	71	a	a	DET
ftr-411	311	72	reasoned	reasoned	ADJ
ftr-411	311	73	award	award	NOUN
ftr-411	311	74	...	...	PUNCT
ftr-411	311	75	.on	.on	PUNCT
ftr-411	312	1	balance	balance	NOUN
ftr-411	312	2	,	,	PUNCT
ftr-411	312	3	tax	tax	NOUN
ftr-411	312	4	arbitration	arbitration	NOUN
ftr-411	312	5	probably	probably	ADV
ftr-411	312	6	should	should	AUX
ftr-411	312	7	require	require	VERB
ftr-411	312	8	arbitrators	arbitrator	NOUN
ftr-411	312	9	to	to	PART
ftr-411	312	10	explain	explain	VERB
ftr-411	312	11	themselves	themselves	PRON
ftr-411	312	12	.	.	PUNCT
ftr-411	313	1	while	while	SCONJ
ftr-411	313	2	this	this	PRON
ftr-411	313	3	will	will	AUX
ftr-411	313	4	make	make	VERB
ftr-411	313	5	their	their	PRON
ftr-411	313	6	job	job	NOUN
ftr-411	313	7	harder	hard	ADV
ftr-411	313	8	,	,	PUNCT
ftr-411	313	9	and	and	CCONJ
ftr-411	313	10	in	in	ADP
ftr-411	313	11	practice	practice	NOUN
ftr-411	313	12	mean	mean	VERB
ftr-411	313	13	exposure	exposure	NOUN
ftr-411	313	14	to	to	ADP
ftr-411	313	15	a	a	DET
ftr-411	313	16	greater	great	ADJ
ftr-411	313	17	degree	degree	NOUN
ftr-411	313	18	of	of	ADP
ftr-411	313	19	judicial	judicial	ADJ
ftr-411	313	20	scrutiny	scrutiny	NOUN
ftr-411	313	21	,	,	PUNCT
ftr-411	313	22	the	the	DET
ftr-411	313	23	end	end	NOUN
ftr-411	313	24	product	product	NOUN
ftr-411	313	25	will	will	AUX
ftr-411	313	26	be	be	AUX
ftr-411	313	27	a	a	DET
ftr-411	313	28	better	well	ADJ
ftr-411	313	29	decision	decision	NOUN
ftr-411	313	30	.	.	PUNCT
ftr-411	313	31	"	"	PUNCT
ftr-411	313	32	)	)	PUNCT
ftr-411	313	33	(	(	PUNCT
ftr-411	313	34	hereinafter	hereinafter	NOUN
ftr-411	313	35	"	"	PUNCT
ftr-411	313	36	park	park	NOUN
ftr-411	313	37	"	"	PUNCT
ftr-411	313	38	)	)	PUNCT
ftr-411	313	39	.	.	PUNCT
ftr-411	314	1	[	[	X
ftr-411	314	2	vol	vol	NOUN
ftr-411	314	3	.	.	PUNCT
ftr-411	314	4	7:9	7:9	NUM
ftr-411	314	5	comments	comment	NOUN
ftr-411	314	6	on	on	ADP
ftr-411	314	7	the	the	DET
ftr-411	314	8	oecd	oecd	PROPN
ftr-411	314	9	proposal	proposal	NOUN
ftr-411	314	10	typically	typically	ADV
ftr-411	314	11	would	would	AUX
ftr-411	314	12	take	take	VERB
ftr-411	314	13	into	into	ADP
ftr-411	314	14	account	account	NOUN
ftr-411	314	15	in	in	ADP
ftr-411	314	16	deciding	decide	VERB
ftr-411	314	17	whether	whether	SCONJ
ftr-411	314	18	to	to	PART
ftr-411	314	19	recommend	recommend	VERB
ftr-411	314	20	private	private	ADJ
ftr-411	314	21	arbitration.2	arbitration.2	PROPN
ftr-411	314	22	1	1	NUM
ftr-411	314	23	.	.	PUNCT
ftr-411	315	1	neither	neither	DET
ftr-411	315	2	party	party	NOUN
ftr-411	315	3	to	to	ADP
ftr-411	315	4	the	the	DET
ftr-411	315	5	dispute	dispute	NOUN
ftr-411	315	6	has	have	VERB
ftr-411	315	7	an	an	DET
ftr-411	315	8	interest	interest	NOUN
ftr-411	315	9	in	in	ADP
ftr-411	315	10	a	a	DET
ftr-411	315	11	public	public	ADJ
ftr-411	315	12	resolution	resolution	NOUN
ftr-411	315	13	of	of	ADP
ftr-411	315	14	the	the	DET
ftr-411	315	15	dispute	dispute	NOUN
ftr-411	315	16	that	that	PRON
ftr-411	315	17	would	would	AUX
ftr-411	315	18	have	have	VERB
ftr-411	315	19	value	value	NOUN
ftr-411	315	20	as	as	ADP
ftr-411	315	21	a	a	DET
ftr-411	315	22	precedent	precedent	NOUN
ftr-411	315	23	in	in	ADP
ftr-411	315	24	resolving	resolve	VERB
ftr-411	315	25	similar	similar	ADJ
ftr-411	315	26	disputes	dispute	NOUN
ftr-411	315	27	.	.	PUNCT
ftr-411	316	1	2	2	X
ftr-411	316	2	.	.	X
ftr-411	316	3	arbitration	arbitration	NOUN
ftr-411	316	4	would	would	AUX
ftr-411	316	5	reduce	reduce	VERB
ftr-411	316	6	the	the	DET
ftr-411	316	7	risk	risk	NOUN
ftr-411	316	8	for	for	ADP
ftr-411	316	9	one	one	NUM
ftr-411	316	10	or	or	CCONJ
ftr-411	316	11	both	both	PRON
ftr-411	316	12	parties	party	NOUN
ftr-411	316	13	of	of	ADP
ftr-411	316	14	an	an	DET
ftr-411	316	15	unpredictable	unpredictable	ADJ
ftr-411	316	16	and	and	CCONJ
ftr-411	316	17	catastrophic	catastrophic	ADJ
ftr-411	316	18	result	result	NOUN
ftr-411	316	19	.	.	PUNCT
ftr-411	317	1	3	3	X
ftr-411	317	2	.	.	X
ftr-411	317	3	the	the	DET
ftr-411	317	4	case	case	NOUN
ftr-411	317	5	in	in	ADP
ftr-411	317	6	arbitration	arbitration	NOUN
ftr-411	317	7	would	would	AUX
ftr-411	317	8	be	be	AUX
ftr-411	317	9	adjudicated	adjudicate	VERB
ftr-411	317	10	by	by	ADP
ftr-411	317	11	people	people	NOUN
ftr-411	317	12	better	well	ADV
ftr-411	317	13	able	able	ADJ
ftr-411	317	14	to	to	PART
ftr-411	317	15	handle	handle	VERB
ftr-411	317	16	difficult	difficult	ADJ
ftr-411	317	17	technical	technical	ADJ
ftr-411	317	18	matters	matter	NOUN
ftr-411	317	19	.	.	PUNCT
ftr-411	318	1	4	4	X
ftr-411	318	2	.	.	X
ftr-411	318	3	one	one	NUM
ftr-411	318	4	or	or	CCONJ
ftr-411	318	5	both	both	DET
ftr-411	318	6	parties	party	NOUN
ftr-411	318	7	needs	need	VERB
ftr-411	318	8	to	to	PART
ftr-411	318	9	be	be	AUX
ftr-411	318	10	able	able	ADJ
ftr-411	318	11	to	to	PART
ftr-411	318	12	control	control	VERB
ftr-411	318	13	case	case	NOUN
ftr-411	318	14	-	-	PUNCT
ftr-411	318	15	scheduling	schedule	VERB
ftr-411	318	16	issues	issue	NOUN
ftr-411	318	17	and	and	CCONJ
ftr-411	318	18	would	would	AUX
ftr-411	318	19	be	be	AUX
ftr-411	318	20	able	able	ADJ
ftr-411	318	21	to	to	PART
ftr-411	318	22	do	do	VERB
ftr-411	318	23	so	so	ADV
ftr-411	318	24	more	more	ADV
ftr-411	318	25	effectively	effectively	ADV
ftr-411	318	26	in	in	ADP
ftr-411	318	27	the	the	DET
ftr-411	318	28	arbitration	arbitration	NOUN
ftr-411	318	29	proceeding	proceeding	NOUN
ftr-411	318	30	.	.	PUNCT
ftr-411	319	1	5	5	X
ftr-411	319	2	.	.	X
ftr-411	319	3	a	a	DET
ftr-411	319	4	complete	complete	ADJ
ftr-411	319	5	and	and	CCONJ
ftr-411	319	6	final	final	ADJ
ftr-411	319	7	resolution	resolution	NOUN
ftr-411	319	8	of	of	ADP
ftr-411	319	9	the	the	DET
ftr-411	319	10	dispute	dispute	NOUN
ftr-411	319	11	can	can	AUX
ftr-411	319	12	be	be	AUX
ftr-411	319	13	achieved	achieve	VERB
ftr-411	319	14	in	in	ADP
ftr-411	319	15	arbitration	arbitration	NOUN
ftr-411	319	16	and	and	CCONJ
ftr-411	319	17	can	can	AUX
ftr-411	319	18	not	not	PART
ftr-411	319	19	be	be	AUX
ftr-411	319	20	achieved	achieve	VERB
ftr-411	319	21	otherwise	otherwise	ADV
ftr-411	319	22	within	within	ADP
ftr-411	319	23	a	a	DET
ftr-411	319	24	reasonable	reasonable	ADJ
ftr-411	319	25	time	time	NOUN
ftr-411	319	26	.	.	PUNCT
ftr-411	320	1	6	6	NUM
ftr-411	320	2	.	.	X
ftr-411	320	3	one	one	NUM
ftr-411	320	4	or	or	CCONJ
ftr-411	320	5	both	both	DET
ftr-411	320	6	parties	party	NOUN
ftr-411	320	7	wishes	wish	VERB
ftr-411	320	8	to	to	PART
ftr-411	320	9	limit	limit	VERB
ftr-411	320	10	discovery	discovery	NOUN
ftr-411	320	11	in	in	ADP
ftr-411	320	12	the	the	DET
ftr-411	320	13	case	case	NOUN
ftr-411	320	14	.	.	PUNCT
ftr-411	321	1	7	7	X
ftr-411	321	2	.	.	X
ftr-411	321	3	the	the	DET
ftr-411	321	4	costs	cost	NOUN
ftr-411	321	5	of	of	ADP
ftr-411	321	6	arbitration	arbitration	NOUN
ftr-411	321	7	are	be	AUX
ftr-411	321	8	lower	low	ADJ
ftr-411	321	9	than	than	ADP
ftr-411	321	10	the	the	DET
ftr-411	321	11	costs	cost	NOUN
ftr-411	321	12	of	of	ADP
ftr-411	321	13	the	the	DET
ftr-411	321	14	alternatives	alternative	NOUN
ftr-411	321	15	.	.	PUNCT
ftr-411	322	1	i	i	PRON
ftr-411	322	2	if	if	SCONJ
ftr-411	322	3	all	all	PRON
ftr-411	322	4	or	or	CCONJ
ftr-411	322	5	most	most	ADJ
ftr-411	322	6	of	of	ADP
ftr-411	322	7	these	these	DET
ftr-411	322	8	factors	factor	NOUN
ftr-411	322	9	are	be	AUX
ftr-411	322	10	present	present	ADJ
ftr-411	322	11	,	,	PUNCT
ftr-411	322	12	then	then	ADV
ftr-411	322	13	arbitration	arbitration	NOUN
ftr-411	322	14	is	be	AUX
ftr-411	322	15	likely	likely	ADJ
ftr-411	322	16	to	to	PART
ftr-411	322	17	be	be	AUX
ftr-411	322	18	appropriate	appropriate	ADJ
ftr-411	322	19	,	,	PUNCT
ftr-411	322	20	whereas	whereas	SCONJ
ftr-411	322	21	if	if	SCONJ
ftr-411	322	22	many	many	ADJ
ftr-411	322	23	of	of	ADP
ftr-411	322	24	the	the	DET
ftr-411	322	25	factors	factor	NOUN
ftr-411	322	26	are	be	AUX
ftr-411	322	27	not	not	PART
ftr-411	322	28	present	present	ADJ
ftr-411	322	29	,	,	PUNCT
ftr-411	322	30	arbitration	arbitration	NOUN
ftr-411	322	31	is	be	AUX
ftr-411	322	32	inappropriate	inappropriate	ADJ
ftr-411	322	33	.	.	PUNCT
ftr-411	323	1	i	i	PRON
ftr-411	323	2	think	think	VERB
ftr-411	323	3	it	it	PRON
ftr-411	323	4	fair	fair	ADJ
ftr-411	323	5	to	to	PART
ftr-411	323	6	say	say	VERB
ftr-411	323	7	that	that	SCONJ
ftr-411	323	8	all	all	PRON
ftr-411	323	9	or	or	CCONJ
ftr-411	323	10	most	most	ADJ
ftr-411	323	11	of	of	ADP
ftr-411	323	12	these	these	DET
ftr-411	323	13	factors	factor	NOUN
ftr-411	323	14	are	be	AUX
ftr-411	323	15	not	not	PART
ftr-411	323	16	present	present	ADJ
ftr-411	323	17	for	for	ADP
ftr-411	323	18	the	the	DET
ftr-411	323	19	international	international	ADJ
ftr-411	323	20	arbitration	arbitration	NOUN
ftr-411	323	21	proceedings	proceeding	NOUN
ftr-411	323	22	contemplated	contemplate	VERB
ftr-411	323	23	in	in	ADP
ftr-411	323	24	the	the	DET
ftr-411	323	25	oecd	oecd	PROPN
ftr-411	323	26	proposal	proposal	NOUN
ftr-411	323	27	.	.	PUNCT
ftr-411	324	1	in	in	ADP
ftr-411	324	2	many	many	ADJ
ftr-411	324	3	cases	case	NOUN
ftr-411	324	4	,	,	PUNCT
ftr-411	324	5	the	the	DET
ftr-411	324	6	two	two	NUM
ftr-411	324	7	countries	country	NOUN
ftr-411	324	8	would	would	AUX
ftr-411	324	9	welcome	welcome	VERB
ftr-411	324	10	a	a	DET
ftr-411	324	11	public	public	ADJ
ftr-411	324	12	precedent	precedent	NOUN
ftr-411	324	13	that	that	PRON
ftr-411	324	14	interpreted	interpret	VERB
ftr-411	324	15	the	the	DET
ftr-411	324	16	provision	provision	NOUN
ftr-411	324	17	of	of	ADP
ftr-411	324	18	a	a	DET
ftr-411	324	19	tax	tax	NOUN
ftr-411	324	20	treaty	treaty	NOUN
ftr-411	324	21	.	.	PUNCT
ftr-411	325	1	the	the	DET
ftr-411	325	2	oecd	oecd	PROPN
ftr-411	325	3	proposes	propose	VERB
ftr-411	325	4	that	that	SCONJ
ftr-411	325	5	the	the	DET
ftr-411	325	6	arbitration	arbitration	NOUN
ftr-411	325	7	decision	decision	NOUN
ftr-411	325	8	would	would	AUX
ftr-411	325	9	not	not	PART
ftr-411	325	10	even	even	ADV
ftr-411	325	11	affect	affect	VERB
ftr-411	325	12	the	the	DET
ftr-411	325	13	resolution	resolution	NOUN
ftr-411	325	14	of	of	ADP
ftr-411	325	15	an	an	DET
ftr-411	325	16	identical	identical	ADJ
ftr-411	325	17	issue	issue	NOUN
ftr-411	325	18	with	with	ADP
ftr-411	325	19	the	the	DET
ftr-411	325	20	identical	identical	ADJ
ftr-411	325	21	taxpayer	taxpayer	NOUN
ftr-411	325	22	in	in	ADP
ftr-411	325	23	a	a	DET
ftr-411	325	24	subsequent	subsequent	ADJ
ftr-411	325	25	year.22	year.22	NOUN
ftr-411	325	26	the	the	DET
ftr-411	325	27	parties	party	NOUN
ftr-411	325	28	to	to	ADP
ftr-411	325	29	an	an	DET
ftr-411	325	30	oecd	oecd	ADJ
ftr-411	325	31	-	-	PUNCT
ftr-411	325	32	type	type	NOUN
ftr-411	325	33	arbitration	arbitration	NOUN
ftr-411	325	34	are	be	AUX
ftr-411	325	35	not	not	PART
ftr-411	325	36	seeking	seek	VERB
ftr-411	325	37	to	to	PART
ftr-411	325	38	avoid	avoid	VERB
ftr-411	325	39	risk	risk	NOUN
ftr-411	325	40	,	,	PUNCT
ftr-411	325	41	such	such	ADJ
ftr-411	325	42	as	as	ADP
ftr-411	325	43	the	the	DET
ftr-411	325	44	risk	risk	NOUN
ftr-411	325	45	of	of	ADP
ftr-411	325	46	a	a	DET
ftr-411	325	47	high	high	ADJ
ftr-411	325	48	damage	damage	NOUN
ftr-411	325	49	judgment	judgment	NOUN
ftr-411	325	50	in	in	ADP
ftr-411	325	51	a	a	DET
ftr-411	325	52	tort	tort	NOUN
ftr-411	325	53	case	case	NOUN
ftr-411	325	54	indeed	indeed	ADV
ftr-411	325	55	,	,	PUNCT
ftr-411	325	56	the	the	DET
ftr-411	325	57	oecd	oecd	PROPN
ftr-411	325	58	's	's	PART
ftr-411	325	59	arbitration	arbitration	NOUN
ftr-411	325	60	procedure	procedure	NOUN
ftr-411	325	61	is	be	AUX
ftr-411	325	62	more	more	ADV
ftr-411	325	63	likely	likely	ADJ
ftr-411	325	64	to	to	PART
ftr-411	325	65	present	present	VERB
ftr-411	325	66	special	special	ADJ
ftr-411	325	67	risks	risk	NOUN
ftr-411	325	68	.	.	PUNCT
ftr-411	326	1	although	although	SCONJ
ftr-411	326	2	the	the	DET
ftr-411	326	3	arbitrators	arbitrator	NOUN
ftr-411	326	4	are	be	AUX
ftr-411	326	5	likely	likely	ADJ
ftr-411	326	6	to	to	PART
ftr-411	326	7	be	be	AUX
ftr-411	326	8	competent	competent	ADJ
ftr-411	326	9	technically	technically	ADV
ftr-411	326	10	,	,	PUNCT
ftr-411	326	11	so	so	ADV
ftr-411	326	12	also	also	ADV
ftr-411	326	13	are	be	AUX
ftr-411	326	14	the	the	DET
ftr-411	326	15	likely	likely	ADJ
ftr-411	326	16	adjudicators	adjudicator	NOUN
ftr-411	326	17	in	in	ADP
ftr-411	326	18	any	any	DET
ftr-411	326	19	alternative	alternative	ADJ
ftr-411	326	20	proceeding	proceeding	NOUN
ftr-411	326	21	.	.	PUNCT
ftr-411	327	1	case	case	NOUN
ftr-411	327	2	scheduling	scheduling	NOUN
ftr-411	327	3	is	be	AUX
ftr-411	327	4	likely	likely	ADJ
ftr-411	327	5	to	to	PART
ftr-411	327	6	be	be	AUX
ftr-411	327	7	more	more	ADV
ftr-411	327	8	difficult	difficult	ADJ
ftr-411	327	9	in	in	ADP
ftr-411	327	10	arbitration	arbitration	NOUN
ftr-411	327	11	,	,	PUNCT
ftr-411	327	12	given	give	VERB
ftr-411	327	13	the	the	DET
ftr-411	327	14	tight	tight	ADJ
ftr-411	327	15	deadlines	deadline	NOUN
ftr-411	327	16	and	and	CCONJ
ftr-411	327	17	the	the	DET
ftr-411	327	18	likely	likely	ADJ
ftr-411	327	19	scheduling	scheduling	NOUN
ftr-411	327	20	problems	problem	NOUN
ftr-411	327	21	of	of	ADP
ftr-411	327	22	busy	busy	ADJ
ftr-411	327	23	arbitrators	arbitrator	NOUN
ftr-411	327	24	.	.	PUNCT
ftr-411	328	1	the	the	DET
ftr-411	328	2	oecd	oecd	PROPN
ftr-411	328	3	does	do	AUX
ftr-411	328	4	make	make	VERB
ftr-411	328	5	some	some	DET
ftr-411	328	6	effort	effort	NOUN
ftr-411	328	7	to	to	PART
ftr-411	328	8	provide	provide	VERB
ftr-411	328	9	21	21	NUM
ftr-411	328	10	.	.	PUNCT
ftr-411	329	1	see	see	VERB
ftr-411	329	2	jay	jay	PROPN
ftr-411	329	3	folberg	folberg	PROPN
ftr-411	329	4	et	et	PROPN
ftr-411	329	5	al	al	PROPN
ftr-411	329	6	,	,	PUNCT
ftr-411	329	7	resolving	resolve	VERB
ftr-411	329	8	disputes	dispute	NOUN
ftr-411	329	9	:	:	PUNCT
ftr-411	330	1	theory	theory	NOUN
ftr-411	330	2	,	,	PUNCT
ftr-411	330	3	practice	practice	NOUN
ftr-411	330	4	,	,	PUNCT
ftr-411	330	5	and	and	CCONJ
ftr-411	330	6	law	law	NOUN
ftr-411	330	7	,	,	PUNCT
ftr-411	330	8	aspen	aspen	PROPN
ftr-411	330	9	(	(	PUNCT
ftr-411	330	10	2005	2005	NUM
ftr-411	330	11	)	)	PUNCT
ftr-411	330	12	at	at	ADP
ftr-411	330	13	460	460	NUM
ftr-411	330	14	-	-	SYM
ftr-411	330	15	461	461	NUM
ftr-411	330	16	(	(	PUNCT
ftr-411	330	17	drawing	draw	VERB
ftr-411	330	18	on	on	ADP
ftr-411	330	19	guidelines	guideline	NOUN
ftr-411	330	20	for	for	ADP
ftr-411	330	21	arbitration	arbitration	NOUN
ftr-411	330	22	prepared	prepare	VERB
ftr-411	330	23	by	by	ADP
ftr-411	330	24	the	the	DET
ftr-411	330	25	cpr	cpr	PROPN
ftr-411	330	26	institute	institute	NOUN
ftr-411	330	27	for	for	ADP
ftr-411	330	28	dispute	dispute	NOUN
ftr-411	330	29	resolution	resolution	NOUN
ftr-411	330	30	)	)	PUNCT
ftr-411	330	31	.	.	PUNCT
ftr-411	331	1	22	22	NUM
ftr-411	331	2	.	.	PUNCT
ftr-411	332	1	see	see	VERB
ftr-411	332	2	oecd	oecd	PROPN
ftr-411	332	3	proposal	proposal	PROPN
ftr-411	332	4	,	,	PUNCT
ftr-411	332	5	supra	supra	PROPN
ftr-411	332	6	note	note	PROPN
ftr-411	332	7	1	1	NUM
ftr-411	332	8	,	,	PUNCT
ftr-411	332	9	57	57	NUM
ftr-411	332	10	.	.	X
ftr-411	333	1	2006	2006	NUM
ftr-411	333	2	]	]	PUNCT
ftr-411	333	3	florida	florida	PROPN
ftr-411	333	4	tax	tax	PROPN
ftr-411	333	5	review	review	NOUN
ftr-411	333	6	finality	finality	NOUN
ftr-411	333	7	to	to	ADP
ftr-411	333	8	an	an	DET
ftr-411	333	9	arbitration	arbitration	NOUN
ftr-411	333	10	result	result	NOUN
ftr-411	333	11	,	,	PUNCT
ftr-411	333	12	by	by	ADP
ftr-411	333	13	requiring	require	VERB
ftr-411	333	14	the	the	DET
ftr-411	333	15	taxpayer	taxpayer	NOUN
ftr-411	333	16	to	to	PART
ftr-411	333	17	agree	agree	VERB
ftr-411	333	18	to	to	PART
ftr-411	333	19	forgo	forgo	VERB
ftr-411	333	20	domestic	domestic	ADJ
ftr-411	333	21	appeals	appeal	NOUN
ftr-411	333	22	.	.	PUNCT
ftr-411	334	1	the	the	DET
ftr-411	334	2	oecd	oecd	PROPN
ftr-411	334	3	procedures	procedure	NOUN
ftr-411	334	4	,	,	PUNCT
ftr-411	334	5	however	however	ADV
ftr-411	334	6	,	,	PUNCT
ftr-411	334	7	clearly	clearly	ADV
ftr-411	334	8	anticipate	anticipate	VERB
ftr-411	334	9	that	that	SCONJ
ftr-411	334	10	many	many	ADJ
ftr-411	334	11	arbitrations	arbitration	NOUN
ftr-411	334	12	would	would	AUX
ftr-411	334	13	not	not	PART
ftr-411	334	14	give	give	VERB
ftr-411	334	15	finality	finality	NOUN
ftr-411	334	16	.	.	PUNCT
ftr-411	335	1	indeed	indeed	ADV
ftr-411	335	2	,	,	PUNCT
ftr-411	335	3	it	it	PRON
ftr-411	335	4	would	would	AUX
ftr-411	335	5	appear	appear	VERB
ftr-411	335	6	that	that	SCONJ
ftr-411	335	7	only	only	ADV
ftr-411	335	8	a	a	DET
ftr-411	335	9	small	small	ADJ
ftr-411	335	10	part	part	NOUN
ftr-411	335	11	of	of	ADP
ftr-411	335	12	a	a	DET
ftr-411	335	13	taxpayer	taxpayer	NOUN
ftr-411	335	14	's	's	PART
ftr-411	335	15	tax	tax	NOUN
ftr-411	335	16	liability	liability	NOUN
ftr-411	335	17	might	might	AUX
ftr-411	335	18	be	be	AUX
ftr-411	335	19	at	at	ADP
ftr-411	335	20	issue	issue	NOUN
ftr-411	335	21	in	in	ADP
ftr-411	335	22	the	the	DET
ftr-411	335	23	arbitration	arbitration	NOUN
ftr-411	335	24	,	,	PUNCT
ftr-411	335	25	and	and	CCONJ
ftr-411	335	26	no	no	DET
ftr-411	335	27	requirement	requirement	NOUN
ftr-411	335	28	is	be	AUX
ftr-411	335	29	provided	provide	VERB
ftr-411	335	30	for	for	ADP
ftr-411	335	31	limiting	limit	VERB
ftr-411	335	32	counterclaims	counterclaim	NOUN
ftr-411	335	33	or	or	CCONJ
ftr-411	335	34	collateral	collateral	ADJ
ftr-411	335	35	defenses	defense	NOUN
ftr-411	335	36	.	.	PUNCT
ftr-411	336	1	limiting	limit	VERB
ftr-411	336	2	discovery	discovery	NOUN
ftr-411	336	3	,	,	PUNCT
ftr-411	336	4	which	which	PRON
ftr-411	336	5	is	be	AUX
ftr-411	336	6	often	often	ADV
ftr-411	336	7	an	an	DET
ftr-411	336	8	issue	issue	NOUN
ftr-411	336	9	in	in	ADP
ftr-411	336	10	the	the	DET
ftr-411	336	11	context	context	NOUN
ftr-411	336	12	of	of	ADP
ftr-411	336	13	u.s	u.s	PROPN
ftr-411	336	14	.	.	PROPN
ftr-411	336	15	private	private	ADJ
ftr-411	336	16	litigation	litigation	NOUN
ftr-411	336	17	,	,	PUNCT
ftr-411	336	18	is	be	AUX
ftr-411	336	19	unlikely	unlikely	ADJ
ftr-411	336	20	to	to	PART
ftr-411	336	21	be	be	AUX
ftr-411	336	22	a	a	DET
ftr-411	336	23	significant	significant	ADJ
ftr-411	336	24	reason	reason	NOUN
ftr-411	336	25	for	for	ADP
ftr-411	336	26	seeking	seek	VERB
ftr-411	336	27	international	international	ADJ
ftr-411	336	28	arbitration	arbitration	NOUN
ftr-411	336	29	in	in	ADP
ftr-411	336	30	a	a	DET
ftr-411	336	31	tax	tax	NOUN
ftr-411	336	32	case	case	NOUN
ftr-411	336	33	.	.	PUNCT
ftr-411	337	1	finally	finally	ADV
ftr-411	337	2	,	,	PUNCT
ftr-411	337	3	the	the	DET
ftr-411	337	4	costs	cost	NOUN
ftr-411	337	5	of	of	ADP
ftr-411	337	6	an	an	DET
ftr-411	337	7	oecd	oecd	ADJ
ftr-411	337	8	-	-	PUNCT
ftr-411	337	9	type	type	NOUN
ftr-411	337	10	arbitration	arbitration	NOUN
ftr-411	337	11	almost	almost	ADV
ftr-411	337	12	certainly	certainly	ADV
ftr-411	337	13	would	would	AUX
ftr-411	337	14	be	be	AUX
ftr-411	337	15	significant	significant	ADJ
ftr-411	337	16	in	in	ADP
ftr-411	337	17	any	any	DET
ftr-411	337	18	transfer	transfer	NOUN
ftr-411	337	19	-	-	PUNCT
ftr-411	337	20	pricing	pricing	NOUN
ftr-411	337	21	case	case	NOUN
ftr-411	337	22	.	.	PUNCT
ftr-411	338	1	high	high	ADJ
ftr-411	338	2	costs	cost	NOUN
ftr-411	338	3	are	be	AUX
ftr-411	338	4	almost	almost	ADV
ftr-411	338	5	guaranteed	guarantee	VERB
ftr-411	338	6	as	as	ADP
ftr-411	338	7	a	a	DET
ftr-411	338	8	result	result	NOUN
ftr-411	338	9	of	of	ADP
ftr-411	338	10	the	the	DET
ftr-411	338	11	oecd	oecd	PROPN
ftr-411	338	12	proposal	proposal	NOUN
ftr-411	338	13	to	to	PART
ftr-411	338	14	allow	allow	VERB
ftr-411	338	15	the	the	DET
ftr-411	338	16	taxpayer	taxpayer	NOUN
ftr-411	338	17	to	to	PART
ftr-411	338	18	participate	participate	VERB
ftr-411	338	19	actively	actively	ADV
ftr-411	338	20	in	in	ADP
ftr-411	338	21	the	the	DET
ftr-411	338	22	proceedings	proceeding	NOUN
ftr-411	338	23	.	.	PUNCT
ftr-411	339	1	iv	iv	X
ftr-411	339	2	.	.	PUNCT
ftr-411	340	1	additional	additional	ADJ
ftr-411	340	2	flaws	flaw	NOUN
ftr-411	340	3	in	in	ADP
ftr-411	340	4	the	the	DET
ftr-411	340	5	oecd	oecd	PROPN
ftr-411	340	6	proposal	proposal	NOUN
ftr-411	340	7	the	the	DET
ftr-411	340	8	total	total	ADJ
ftr-411	340	9	lack	lack	NOUN
ftr-411	340	10	of	of	ADP
ftr-411	340	11	transparency	transparency	NOUN
ftr-411	340	12	in	in	ADP
ftr-411	340	13	the	the	DET
ftr-411	340	14	oecd	oecd	PROPN
ftr-411	340	15	's	's	PART
ftr-411	340	16	proposed	propose	VERB
ftr-411	340	17	procedure	procedure	NOUN
ftr-411	340	18	is	be	AUX
ftr-411	340	19	sufficient	sufficient	ADJ
ftr-411	340	20	to	to	PART
ftr-411	340	21	justify	justify	VERB
ftr-411	340	22	strong	strong	ADJ
ftr-411	340	23	opposition	opposition	NOUN
ftr-411	340	24	to	to	ADP
ftr-411	340	25	it	it	PRON
ftr-411	340	26	.	.	PUNCT
ftr-411	341	1	even	even	ADV
ftr-411	341	2	if	if	SCONJ
ftr-411	341	3	the	the	DET
ftr-411	341	4	secrecy	secrecy	NOUN
ftr-411	341	5	problem	problem	NOUN
ftr-411	341	6	is	be	AUX
ftr-411	341	7	addressed	address	VERB
ftr-411	341	8	and	and	CCONJ
ftr-411	341	9	fully	fully	ADV
ftr-411	341	10	rectified	rectify	VERB
ftr-411	341	11	,	,	PUNCT
ftr-411	341	12	however	however	ADV
ftr-411	341	13	,	,	PUNCT
ftr-411	341	14	the	the	DET
ftr-411	341	15	proposal	proposal	NOUN
ftr-411	341	16	is	be	AUX
ftr-411	341	17	still	still	ADV
ftr-411	341	18	far	far	ADV
ftr-411	341	19	from	from	ADP
ftr-411	341	20	acceptable	acceptable	ADJ
ftr-411	341	21	.	.	PUNCT
ftr-411	342	1	fortunately	fortunately	ADV
ftr-411	342	2	,	,	PUNCT
ftr-411	342	3	most	most	ADJ
ftr-411	342	4	of	of	ADP
ftr-411	342	5	the	the	DET
ftr-411	342	6	remaining	remain	VERB
ftr-411	342	7	flaws	flaw	NOUN
ftr-411	342	8	are	be	AUX
ftr-411	342	9	more	more	ADV
ftr-411	342	10	easily	easily	ADV
ftr-411	342	11	corrected	correct	VERB
ftr-411	342	12	.	.	PUNCT
ftr-411	343	1	a.	a.	NOUN
ftr-411	343	2	potential	potential	ADJ
ftr-411	343	3	bias	bias	NOUN
ftr-411	343	4	ofarbitrators	ofarbitrator	NOUN
ftr-411	343	5	one	one	NUM
ftr-411	343	6	serious	serious	ADJ
ftr-411	343	7	flaw	flaw	NOUN
ftr-411	343	8	,	,	PUNCT
ftr-411	343	9	easily	easily	ADV
ftr-411	343	10	corrected	correct	VERB
ftr-411	343	11	,	,	PUNCT
ftr-411	343	12	is	be	AUX
ftr-411	343	13	the	the	DET
ftr-411	343	14	failure	failure	NOUN
ftr-411	343	15	to	to	PART
ftr-411	343	16	provide	provide	VERB
ftr-411	343	17	measures	measure	NOUN
ftr-411	343	18	designed	design	VERB
ftr-411	343	19	to	to	PART
ftr-411	343	20	guarantee	guarantee	VERB
ftr-411	343	21	the	the	DET
ftr-411	343	22	impartiality	impartiality	NOUN
ftr-411	343	23	of	of	ADP
ftr-411	343	24	the	the	DET
ftr-411	343	25	arbitration	arbitration	NOUN
ftr-411	343	26	.	.	PUNCT
ftr-411	344	1	for	for	ADP
ftr-411	344	2	example	example	NOUN
ftr-411	344	3	,	,	PUNCT
ftr-411	344	4	the	the	DET
ftr-411	344	5	arbitrators	arbitrator	NOUN
ftr-411	344	6	are	be	AUX
ftr-411	344	7	not	not	PART
ftr-411	344	8	required	require	VERB
ftr-411	344	9	to	to	PART
ftr-411	344	10	disclose	disclose	VERB
ftr-411	344	11	possible	possible	ADJ
ftr-411	344	12	conflicts	conflict	NOUN
ftr-411	344	13	of	of	ADP
ftr-411	344	14	interest	interest	NOUN
ftr-411	344	15	,	,	PUNCT
ftr-411	344	16	or	or	CCONJ
ftr-411	344	17	appearances	appearance	NOUN
ftr-411	344	18	of	of	ADP
ftr-411	344	19	such	such	ADJ
ftr-411	344	20	conflicts	conflict	NOUN
ftr-411	344	21	,	,	PUNCT
ftr-411	344	22	nor	nor	CCONJ
ftr-411	344	23	are	be	AUX
ftr-411	344	24	they	they	PRON
ftr-411	344	25	required	require	VERB
ftr-411	344	26	to	to	PART
ftr-411	344	27	refrain	refrain	VERB
ftr-411	344	28	from	from	ADP
ftr-411	344	29	engaging	engage	VERB
ftr-411	344	30	in	in	ADP
ftr-411	344	31	remunerated	remunerate	VERB
ftr-411	344	32	activities	activity	NOUN
ftr-411	344	33	on	on	ADP
ftr-411	344	34	behalf	behalf	NOUN
ftr-411	344	35	of	of	ADP
ftr-411	344	36	the	the	DET
ftr-411	344	37	taxpayer	taxpayer	NOUN
ftr-411	344	38	after	after	ADP
ftr-411	344	39	the	the	DET
ftr-411	344	40	conclusion	conclusion	NOUN
ftr-411	344	41	of	of	ADP
ftr-411	344	42	the	the	DET
ftr-411	344	43	arbitration	arbitration	NOUN
ftr-411	344	44	.	.	PUNCT
ftr-411	345	1	each	each	DET
ftr-411	345	2	side	side	NOUN
ftr-411	345	3	is	be	AUX
ftr-411	345	4	expected	expect	VERB
ftr-411	345	5	to	to	PART
ftr-411	345	6	name	name	VERB
ftr-411	345	7	one	one	NUM
ftr-411	345	8	arbitrator	arbitrator	NOUN
ftr-411	345	9	,	,	PUNCT
ftr-411	345	10	typically	typically	ADV
ftr-411	345	11	from	from	ADP
ftr-411	345	12	its	its	PRON
ftr-411	345	13	own	own	ADJ
ftr-411	345	14	tax	tax	NOUN
ftr-411	345	15	office	office	NOUN
ftr-411	345	16	.	.	PUNCT
ftr-411	346	1	neutrality	neutrality	NOUN
ftr-411	346	2	is	be	AUX
ftr-411	346	3	not	not	PART
ftr-411	346	4	expected	expect	VERB
ftr-411	346	5	from	from	ADP
ftr-411	346	6	that	that	DET
ftr-411	346	7	arbitrator	arbitrator	NOUN
ftr-411	346	8	.	.	PUNCT
ftr-411	347	1	the	the	DET
ftr-411	347	2	proposed	propose	VERB
ftr-411	347	3	commentary	commentary	NOUN
ftr-411	347	4	states	state	VERB
ftr-411	347	5	that	that	SCONJ
ftr-411	347	6	the	the	DET
ftr-411	347	7	third	third	ADJ
ftr-411	347	8	arbitrator	arbitrator	NOUN
ftr-411	347	9	should	should	AUX
ftr-411	347	10	"	"	PUNCT
ftr-411	347	11	act	act	VERB
ftr-411	347	12	in	in	ADP
ftr-411	347	13	total	total	ADJ
ftr-411	347	14	neutrality	neutrality	NOUN
ftr-411	347	15	and	and	CCONJ
ftr-411	347	16	independence	independence	NOUN
ftr-411	347	17	.	.	PUNCT
ftr-411	348	1	"23	"23	VERB
ftr-411	348	2	it	it	PRON
ftr-411	348	3	provides	provide	VERB
ftr-411	348	4	no	no	DET
ftr-411	348	5	mechanisms	mechanism	NOUN
ftr-411	348	6	,	,	PUNCT
ftr-411	348	7	however	however	ADV
ftr-411	348	8	,	,	PUNCT
ftr-411	348	9	for	for	ADP
ftr-411	348	10	ensuring	ensure	VERB
ftr-411	348	11	such	such	DET
ftr-411	348	12	a	a	DET
ftr-411	348	13	result	result	NOUN
ftr-411	348	14	or	or	CCONJ
ftr-411	348	15	for	for	ADP
ftr-411	348	16	providing	provide	VERB
ftr-411	348	17	redress	redress	NOUN
ftr-411	348	18	if	if	SCONJ
ftr-411	348	19	that	that	DET
ftr-411	348	20	result	result	NOUN
ftr-411	348	21	is	be	AUX
ftr-411	348	22	not	not	PART
ftr-411	348	23	obtained	obtain	VERB
ftr-411	348	24	.	.	PUNCT
ftr-411	349	1	indeed	indeed	ADV
ftr-411	349	2	,	,	PUNCT
ftr-411	349	3	the	the	DET
ftr-411	349	4	rules	rule	NOUN
ftr-411	349	5	proposed	propose	VERB
ftr-411	349	6	by	by	ADP
ftr-411	349	7	the	the	DET
ftr-411	349	8	oecd	oecd	PROPN
ftr-411	349	9	would	would	AUX
ftr-411	349	10	not	not	PART
ftr-411	349	11	prevent	prevent	VERB
ftr-411	349	12	the	the	DET
ftr-411	349	13	oecd	oecd	PROPN
ftr-411	349	14	or	or	CCONJ
ftr-411	349	15	the	the	DET
ftr-411	349	16	parties	party	NOUN
ftr-411	349	17	from	from	ADP
ftr-411	349	18	appointing	appoint	VERB
ftr-411	349	19	tax	tax	NOUN
ftr-411	349	20	counsel	counsel	NOUN
ftr-411	349	21	for	for	SCONJ
ftr-411	349	22	the	the	DET
ftr-411	349	23	taxpayer	taxpayer	NOUN
ftr-411	349	24	to	to	PART
ftr-411	349	25	serve	serve	VERB
ftr-411	349	26	as	as	ADP
ftr-411	349	27	the	the	DET
ftr-411	349	28	"	"	PUNCT
ftr-411	349	29	neutral	neutral	ADJ
ftr-411	349	30	"	"	PUNCT
ftr-411	349	31	arbitrator	arbitrator	NOUN
ftr-411	349	32	.	.	PUNCT
ftr-411	350	1	although	although	SCONJ
ftr-411	350	2	such	such	DET
ftr-411	350	3	a	a	DET
ftr-411	350	4	result	result	NOUN
ftr-411	350	5	is	be	AUX
ftr-411	350	6	unlikely	unlikely	ADJ
ftr-411	350	7	in	in	ADP
ftr-411	350	8	the	the	DET
ftr-411	350	9	extreme	extreme	NOUN
ftr-411	350	10	,	,	PUNCT
ftr-411	350	11	the	the	DET
ftr-411	350	12	absence	absence	NOUN
ftr-411	350	13	of	of	ADP
ftr-411	350	14	even	even	ADV
ftr-411	350	15	minimal	minimal	ADJ
ftr-411	350	16	anti	anti	ADJ
ftr-411	350	17	-	-	ADJ
ftr-411	350	18	conflict	conflict	ADJ
ftr-411	350	19	rules	rule	NOUN
ftr-411	350	20	would	would	AUX
ftr-411	350	21	undermine	undermine	VERB
ftr-411	350	22	public	public	ADJ
ftr-411	350	23	confidence	confidence	NOUN
ftr-411	350	24	in	in	ADP
ftr-411	350	25	the	the	DET
ftr-411	350	26	system	system	NOUN
ftr-411	350	27	.	.	PUNCT
ftr-411	351	1	in	in	ADP
ftr-411	351	2	private	private	ADJ
ftr-411	351	3	arbitration	arbitration	NOUN
ftr-411	351	4	,	,	PUNCT
ftr-411	351	5	conflict	conflict	NOUN
ftr-411	351	6	issues	issue	NOUN
ftr-411	351	7	are	be	AUX
ftr-411	351	8	generally	generally	ADV
ftr-411	351	9	managed	manage	VERB
ftr-411	351	10	by	by	ADP
ftr-411	351	11	requiring	require	VERB
ftr-411	351	12	full	full	ADJ
ftr-411	351	13	disclosure	disclosure	NOUN
ftr-411	351	14	by	by	ADP
ftr-411	351	15	a	a	DET
ftr-411	351	16	potential	potential	ADJ
ftr-411	351	17	arbitrator	arbitrator	NOUN
ftr-411	351	18	of	of	ADP
ftr-411	351	19	all	all	DET
ftr-411	351	20	real	real	ADJ
ftr-411	351	21	or	or	CCONJ
ftr-411	351	22	apparent	apparent	ADJ
ftr-411	351	23	conflicts.24	conflicts.24	NOUN
ftr-411	351	24	the	the	DET
ftr-411	351	25	basic	basic	ADJ
ftr-411	351	26	idea	idea	NOUN
ftr-411	351	27	is	be	AUX
ftr-411	351	28	that	that	SCONJ
ftr-411	351	29	the	the	DET
ftr-411	351	30	parties	party	NOUN
ftr-411	351	31	have	have	AUX
ftr-411	351	32	elected	elect	VERB
ftr-411	351	33	to	to	PART
ftr-411	351	34	arbitrate	arbitrate	VERB
ftr-411	351	35	and	and	CCONJ
ftr-411	351	36	have	have	VERB
ftr-411	351	37	23	23	NUM
ftr-411	351	38	.	.	PUNCT
ftr-411	352	1	oecd	oecd	PROPN
ftr-411	352	2	proposal	proposal	PROPN
ftr-411	352	3	,	,	PUNCT
ftr-411	352	4	supra	supra	PROPN
ftr-411	352	5	note	note	PROPN
ftr-411	352	6	1	1	NUM
ftr-411	352	7	,	,	PUNCT
ftr-411	352	8	70	70	NUM
ftr-411	352	9	.	.	PUNCT
ftr-411	352	10	24	24	NUM
ftr-411	352	11	.	.	PUNCT
ftr-411	353	1	the	the	DET
ftr-411	353	2	seminal	seminal	ADJ
ftr-411	353	3	case	case	NOUN
ftr-411	353	4	in	in	ADP
ftr-411	353	5	the	the	DET
ftr-411	353	6	us	we	PRON
ftr-411	353	7	requiring	require	VERB
ftr-411	353	8	disclosure	disclosure	NOUN
ftr-411	353	9	of	of	ADP
ftr-411	353	10	all	all	DET
ftr-411	353	11	apparent	apparent	ADJ
ftr-411	353	12	conflicts	conflict	NOUN
ftr-411	353	13	of	of	ADP
ftr-411	353	14	interest	interest	NOUN
ftr-411	353	15	is	be	AUX
ftr-411	353	16	commonwealth	commonwealth	PROPN
ftr-411	353	17	coatings	coatings	PROPN
ftr-411	353	18	corp	corp	PROPN
ftr-411	353	19	.	.	PROPN
ftr-411	354	1	v.	v.	ADP
ftr-411	354	2	cont'l	cont'l	PROPN
ftr-411	354	3	casualty	casualty	PROPN
ftr-411	354	4	co.	co.	PROPN
ftr-411	354	5	,	,	PUNCT
ftr-411	354	6	393	393	NUM
ftr-411	354	7	u.s	u.s	PROPN
ftr-411	354	8	.	.	PROPN
ftr-411	354	9	145	145	NUM
ftr-411	354	10	(	(	PUNCT
ftr-411	354	11	1968	1968	NUM
ftr-411	354	12	)	)	PUNCT
ftr-411	354	13	.	.	PUNCT
ftr-411	355	1	[	[	X
ftr-411	355	2	vol	vol	NOUN
ftr-411	355	3	7:9	7:9	NUM
ftr-411	355	4	comments	comment	NOUN
ftr-411	355	5	on	on	ADP
ftr-411	355	6	the	the	DET
ftr-411	355	7	oecd	oecd	PROPN
ftr-411	355	8	proposal	proposal	NOUN
ftr-411	355	9	full	full	ADJ
ftr-411	355	10	autonomy	autonomy	NOUN
ftr-411	355	11	to	to	PART
ftr-411	355	12	decide	decide	VERB
ftr-411	355	13	by	by	ADP
ftr-411	355	14	contract	contract	NOUN
ftr-411	355	15	how	how	SCONJ
ftr-411	355	16	they	they	PRON
ftr-411	355	17	wish	wish	VERB
ftr-411	355	18	to	to	PART
ftr-411	355	19	proceed	proceed	VERB
ftr-411	355	20	.	.	PUNCT
ftr-411	356	1	as	as	ADV
ftr-411	356	2	long	long	ADV
ftr-411	356	3	as	as	SCONJ
ftr-411	356	4	they	they	PRON
ftr-411	356	5	receive	receive	VERB
ftr-411	356	6	the	the	DET
ftr-411	356	7	relevant	relevant	ADJ
ftr-411	356	8	information	information	NOUN
ftr-411	356	9	,	,	PUNCT
ftr-411	356	10	they	they	PRON
ftr-411	356	11	are	be	AUX
ftr-411	356	12	free	free	ADJ
ftr-411	356	13	to	to	PART
ftr-411	356	14	act	act	VERB
ftr-411	356	15	as	as	SCONJ
ftr-411	356	16	they	they	PRON
ftr-411	356	17	wish	wish	VERB
ftr-411	356	18	.	.	PUNCT
ftr-411	357	1	they	they	PRON
ftr-411	357	2	may	may	AUX
ftr-411	357	3	decide	decide	VERB
ftr-411	357	4	,	,	PUNCT
ftr-411	357	5	for	for	ADP
ftr-411	357	6	example	example	NOUN
ftr-411	357	7	,	,	PUNCT
ftr-411	357	8	to	to	PART
ftr-411	357	9	run	run	VERB
ftr-411	357	10	some	some	DET
ftr-411	357	11	extra	extra	ADJ
ftr-411	357	12	risk	risk	NOUN
ftr-411	357	13	of	of	ADP
ftr-411	357	14	having	have	VERB
ftr-411	357	15	a	a	DET
ftr-411	357	16	biased	biased	ADJ
ftr-411	357	17	arbitrator	arbitrator	NOUN
ftr-411	357	18	in	in	ADP
ftr-411	357	19	order	order	NOUN
ftr-411	357	20	to	to	PART
ftr-411	357	21	obtain	obtain	VERB
ftr-411	357	22	the	the	DET
ftr-411	357	23	services	service	NOUN
ftr-411	357	24	of	of	ADP
ftr-411	357	25	an	an	DET
ftr-411	357	26	arbitrator	arbitrator	NOUN
ftr-411	357	27	knowledgeable	knowledgeable	ADJ
ftr-411	357	28	about	about	ADP
ftr-411	357	29	their	their	PRON
ftr-411	357	30	business	business	NOUN
ftr-411	357	31	.	.	PUNCT
ftr-411	358	1	full	full	ADJ
ftr-411	358	2	disclosure	disclosure	NOUN
ftr-411	358	3	of	of	ADP
ftr-411	358	4	conflicts	conflict	NOUN
ftr-411	358	5	is	be	AUX
ftr-411	358	6	certainly	certainly	ADV
ftr-411	358	7	a	a	DET
ftr-411	358	8	minimum	minimum	NOUN
ftr-411	358	9	for	for	ADP
ftr-411	358	10	an	an	DET
ftr-411	358	11	international	international	ADJ
ftr-411	358	12	tax	tax	NOUN
ftr-411	358	13	arbitration	arbitration	NOUN
ftr-411	358	14	.	.	PUNCT
ftr-411	359	1	the	the	DET
ftr-411	359	2	oecd	oecd	PROPN
ftr-411	359	3	,	,	PUNCT
ftr-411	359	4	nevertheless	nevertheless	ADV
ftr-411	359	5	,	,	PUNCT
ftr-411	359	6	does	do	AUX
ftr-411	359	7	not	not	PART
ftr-411	359	8	mandate	mandate	VERB
ftr-411	359	9	any	any	DET
ftr-411	359	10	such	such	ADJ
ftr-411	359	11	disclosure	disclosure	NOUN
ftr-411	359	12	.	.	PUNCT
ftr-411	360	1	full	full	ADJ
ftr-411	360	2	disclosure	disclosure	NOUN
ftr-411	360	3	,	,	PUNCT
ftr-411	360	4	even	even	ADV
ftr-411	360	5	if	if	SCONJ
ftr-411	360	6	mandated	mandate	VERB
ftr-411	360	7	,	,	PUNCT
ftr-411	360	8	would	would	AUX
ftr-411	360	9	not	not	PART
ftr-411	360	10	be	be	AUX
ftr-411	360	11	sufficient	sufficient	ADJ
ftr-411	360	12	.	.	PUNCT
ftr-411	361	1	the	the	DET
ftr-411	361	2	arbitrators	arbitrator	NOUN
ftr-411	361	3	in	in	ADP
ftr-411	361	4	the	the	DET
ftr-411	361	5	oecd	oecd	PROPN
ftr-411	361	6	proposal	proposal	NOUN
ftr-411	361	7	are	be	AUX
ftr-411	361	8	expected	expect	VERB
ftr-411	361	9	to	to	PART
ftr-411	361	10	do	do	VERB
ftr-411	361	11	the	the	DET
ftr-411	361	12	public	public	NOUN
ftr-411	361	13	's	's	PART
ftr-411	361	14	business	business	NOUN
ftr-411	361	15	,	,	PUNCT
ftr-411	361	16	not	not	PART
ftr-411	361	17	the	the	DET
ftr-411	361	18	private	private	ADJ
ftr-411	361	19	business	business	NOUN
ftr-411	361	20	of	of	ADP
ftr-411	361	21	the	the	DET
ftr-411	361	22	non	non	ADJ
ftr-411	361	23	-	-	ADJ
ftr-411	361	24	party	party	ADJ
ftr-411	361	25	taxpayer	taxpayer	NOUN
ftr-411	361	26	.	.	PUNCT
ftr-411	362	1	the	the	DET
ftr-411	362	2	public	public	ADJ
ftr-411	362	3	interest	interest	NOUN
ftr-411	362	4	needs	need	VERB
ftr-411	362	5	to	to	PART
ftr-411	362	6	be	be	AUX
ftr-411	362	7	protected	protect	VERB
ftr-411	362	8	by	by	ADP
ftr-411	362	9	imposing	impose	VERB
ftr-411	362	10	strict	strict	ADJ
ftr-411	362	11	conflict	conflict	NOUN
ftr-411	362	12	rules	rule	NOUN
ftr-411	362	13	,	,	PUNCT
ftr-411	362	14	buttressed	buttress	VERB
ftr-411	362	15	by	by	ADP
ftr-411	362	16	enforcement	enforcement	NOUN
ftr-411	362	17	measures	measure	NOUN
ftr-411	362	18	designed	design	VERB
ftr-411	362	19	to	to	PART
ftr-411	362	20	give	give	VERB
ftr-411	362	21	them	they	PRON
ftr-411	362	22	bite	bite	VERB
ftr-411	362	23	.	.	PUNCT
ftr-411	363	1	in	in	ADP
ftr-411	363	2	particular	particular	ADJ
ftr-411	363	3	,	,	PUNCT
ftr-411	363	4	it	it	PRON
ftr-411	363	5	is	be	AUX
ftr-411	363	6	important	important	ADJ
ftr-411	363	7	that	that	SCONJ
ftr-411	363	8	the	the	DET
ftr-411	363	9	arbitrators	arbitrator	NOUN
ftr-411	363	10	have	have	VERB
ftr-411	363	11	no	no	DET
ftr-411	363	12	significant	significant	ADJ
ftr-411	363	13	prior	prior	ADJ
ftr-411	363	14	financial	financial	ADJ
ftr-411	363	15	dealings	dealing	NOUN
ftr-411	363	16	with	with	ADP
ftr-411	363	17	the	the	DET
ftr-411	363	18	taxpayer	taxpayer	NOUN
ftr-411	363	19	and	and	CCONJ
ftr-411	363	20	that	that	SCONJ
ftr-411	363	21	they	they	PRON
ftr-411	363	22	agree	agree	VERB
ftr-411	363	23	not	not	PART
ftr-411	363	24	to	to	PART
ftr-411	363	25	have	have	VERB
ftr-411	363	26	any	any	DET
ftr-411	363	27	such	such	ADJ
ftr-411	363	28	dealings	dealing	NOUN
ftr-411	363	29	for	for	ADP
ftr-411	363	30	a	a	DET
ftr-411	363	31	significant	significant	ADJ
ftr-411	363	32	period	period	NOUN
ftr-411	363	33	after	after	SCONJ
ftr-411	363	34	the	the	DET
ftr-411	363	35	arbitration	arbitration	NOUN
ftr-411	363	36	is	be	AUX
ftr-411	363	37	concluded	conclude	VERB
ftr-411	363	38	.	.	PUNCT
ftr-411	364	1	to	to	PART
ftr-411	364	2	minimize	minimize	VERB
ftr-411	364	3	potential	potential	ADJ
ftr-411	364	4	conflicts	conflict	NOUN
ftr-411	364	5	of	of	ADP
ftr-411	364	6	interest	interest	NOUN
ftr-411	364	7	and	and	CCONJ
ftr-411	364	8	the	the	DET
ftr-411	364	9	appearance	appearance	NOUN
ftr-411	364	10	of	of	ADP
ftr-411	364	11	such	such	ADJ
ftr-411	364	12	conflicts	conflict	NOUN
ftr-411	364	13	,	,	PUNCT
ftr-411	364	14	it	it	PRON
ftr-411	364	15	may	may	AUX
ftr-411	364	16	be	be	AUX
ftr-411	364	17	best	good	ADJ
ftr-411	364	18	to	to	PART
ftr-411	364	19	exclude	exclude	VERB
ftr-411	364	20	tax	tax	NOUN
ftr-411	364	21	advisors	advisor	NOUN
ftr-411	364	22	working	work	VERB
ftr-411	364	23	for	for	ADP
ftr-411	364	24	major	major	ADJ
ftr-411	364	25	law	law	NOUN
ftr-411	364	26	firms	firm	NOUN
ftr-411	364	27	or	or	CCONJ
ftr-411	364	28	accounting	accounting	NOUN
ftr-411	364	29	firms	firm	NOUN
ftr-411	364	30	from	from	ADP
ftr-411	364	31	serving	serve	VERB
ftr-411	364	32	as	as	ADP
ftr-411	364	33	the	the	DET
ftr-411	364	34	neutral	neutral	ADJ
ftr-411	364	35	arbitrator	arbitrator	NOUN
ftr-411	364	36	.	.	PUNCT
ftr-411	365	1	taxpayers	taxpayer	NOUN
ftr-411	365	2	undoubtedly	undoubtedly	ADV
ftr-411	365	3	would	would	AUX
ftr-411	365	4	prefer	prefer	VERB
ftr-411	365	5	a	a	DET
ftr-411	365	6	representative	representative	NOUN
ftr-411	365	7	from	from	ADP
ftr-411	365	8	the	the	DET
ftr-411	365	9	private	private	ADJ
ftr-411	365	10	sector	sector	NOUN
ftr-411	365	11	to	to	PART
ftr-411	365	12	serve	serve	VERB
ftr-411	365	13	as	as	ADP
ftr-411	365	14	the	the	DET
ftr-411	365	15	deciding	decide	VERB
ftr-411	365	16	arbitrator	arbitrator	NOUN
ftr-411	365	17	.	.	PUNCT
ftr-411	366	1	private	private	ADJ
ftr-411	366	2	-	-	PUNCT
ftr-411	366	3	sector	sector	NOUN
ftr-411	366	4	arbitrators	arbitrator	NOUN
ftr-411	366	5	,	,	PUNCT
ftr-411	366	6	however	however	ADV
ftr-411	366	7	,	,	PUNCT
ftr-411	366	8	are	be	AUX
ftr-411	366	9	unsuitable	unsuitable	ADJ
ftr-411	366	10	in	in	ADP
ftr-411	366	11	many	many	ADJ
ftr-411	366	12	cases	case	NOUN
ftr-411	366	13	because	because	SCONJ
ftr-411	366	14	they	they	PRON
ftr-411	366	15	or	or	CCONJ
ftr-411	366	16	their	their	PRON
ftr-411	366	17	partners	partner	NOUN
ftr-411	366	18	and	and	CCONJ
ftr-411	366	19	associates	associate	NOUN
ftr-411	366	20	are	be	AUX
ftr-411	366	21	unlikely	unlikely	ADJ
ftr-411	366	22	to	to	PART
ftr-411	366	23	be	be	AUX
ftr-411	366	24	able	able	ADJ
ftr-411	366	25	to	to	PART
ftr-411	366	26	avoid	avoid	VERB
ftr-411	366	27	all	all	DET
ftr-411	366	28	potential	potential	ADJ
ftr-411	366	29	conflicts	conflict	NOUN
ftr-411	366	30	of	of	ADP
ftr-411	366	31	interest	interest	NOUN
ftr-411	366	32	.	.	PUNCT
ftr-411	367	1	in	in	ADP
ftr-411	367	2	addition	addition	NOUN
ftr-411	367	3	,	,	PUNCT
ftr-411	367	4	many	many	ADJ
ftr-411	367	5	potential	potential	ADJ
ftr-411	367	6	arbitrators	arbitrator	NOUN
ftr-411	367	7	from	from	ADP
ftr-411	367	8	the	the	DET
ftr-411	367	9	private	private	ADJ
ftr-411	367	10	sector	sector	NOUN
ftr-411	367	11	are	be	AUX
ftr-411	367	12	likely	likely	ADJ
ftr-411	367	13	to	to	PART
ftr-411	367	14	view	view	VERB
ftr-411	367	15	the	the	DET
ftr-411	367	16	taxpayer	taxpayer	NOUN
ftr-411	367	17	as	as	ADP
ftr-411	367	18	the	the	DET
ftr-411	367	19	real	real	ADJ
ftr-411	367	20	party	party	NOUN
ftr-411	367	21	to	to	ADP
ftr-411	367	22	the	the	DET
ftr-411	367	23	dispute	dispute	NOUN
ftr-411	367	24	and	and	CCONJ
ftr-411	367	25	may	may	AUX
ftr-411	367	26	seek	seek	VERB
ftr-411	367	27	a	a	DET
ftr-411	367	28	solution	solution	NOUN
ftr-411	367	29	that	that	PRON
ftr-411	367	30	focuses	focus	VERB
ftr-411	367	31	too	too	ADV
ftr-411	367	32	heavily	heavily	ADV
ftr-411	367	33	on	on	ADP
ftr-411	367	34	the	the	DET
ftr-411	367	35	concerns	concern	NOUN
ftr-411	367	36	of	of	ADP
ftr-411	367	37	the	the	DET
ftr-411	367	38	taxpayer	taxpayer	NOUN
ftr-411	367	39	and	and	CCONJ
ftr-411	367	40	too	too	ADV
ftr-411	367	41	lightly	lightly	ADV
ftr-411	367	42	on	on	ADP
ftr-411	367	43	the	the	DET
ftr-411	367	44	concerns	concern	NOUN
ftr-411	367	45	of	of	ADP
ftr-411	367	46	the	the	DET
ftr-411	367	47	actual	actual	ADJ
ftr-411	367	48	parties	party	NOUN
ftr-411	367	49	.	.	PUNCT
ftr-411	368	1	in	in	ADP
ftr-411	368	2	principle	principle	NOUN
ftr-411	368	3	,	,	PUNCT
ftr-411	368	4	the	the	DET
ftr-411	368	5	parties	party	NOUN
ftr-411	368	6	could	could	AUX
ftr-411	368	7	select	select	VERB
ftr-411	368	8	as	as	ADP
ftr-411	368	9	the	the	DET
ftr-411	368	10	neutral	neutral	ADJ
ftr-411	368	11	arbitrator	arbitrator	NOUN
ftr-411	368	12	a	a	DET
ftr-411	368	13	person	person	NOUN
ftr-411	368	14	who	who	PRON
ftr-411	368	15	is	be	AUX
ftr-411	368	16	not	not	PART
ftr-411	368	17	expert	expert	ADJ
ftr-411	368	18	on	on	ADP
ftr-411	368	19	international	international	ADJ
ftr-411	368	20	tax	tax	NOUN
ftr-411	368	21	matters	matter	NOUN
ftr-411	368	22	but	but	CCONJ
ftr-411	368	23	is	be	AUX
ftr-411	368	24	experienced	experience	VERB
ftr-411	368	25	in	in	ADP
ftr-411	368	26	running	run	VERB
ftr-411	368	27	an	an	DET
ftr-411	368	28	arbitration	arbitration	NOUN
ftr-411	368	29	proceeding	proceeding	NOUN
ftr-411	368	30	.	.	PUNCT
ftr-411	369	1	it	it	PRON
ftr-411	369	2	is	be	AUX
ftr-411	369	3	unlikely	unlikely	ADJ
ftr-411	369	4	,	,	PUNCT
ftr-411	369	5	however	however	ADV
ftr-411	369	6	,	,	PUNCT
ftr-411	369	7	that	that	SCONJ
ftr-411	369	8	most	most	ADJ
ftr-411	369	9	governments	government	NOUN
ftr-411	369	10	would	would	AUX
ftr-411	369	11	be	be	AUX
ftr-411	369	12	willing	willing	ADJ
ftr-411	369	13	to	to	PART
ftr-411	369	14	trust	trust	VERB
ftr-411	369	15	a	a	DET
ftr-411	369	16	complex	complex	ADJ
ftr-411	369	17	international	international	ADJ
ftr-411	369	18	tax	tax	NOUN
ftr-411	369	19	case	case	NOUN
ftr-411	369	20	to	to	ADP
ftr-411	369	21	a	a	DET
ftr-411	369	22	professional	professional	ADJ
ftr-411	369	23	arbitrator	arbitrator	NOUN
ftr-411	369	24	,	,	PUNCT
ftr-411	369	25	whatever	whatever	PRON
ftr-411	369	26	the	the	DET
ftr-411	369	27	merits	merit	NOUN
ftr-411	369	28	of	of	ADP
ftr-411	369	29	doing	do	VERB
ftr-411	369	30	so	so	ADV
ftr-411	369	31	might	might	AUX
ftr-411	369	32	be	be	AUX
ftr-411	369	33	.	.	PUNCT
ftr-411	370	1	if	if	SCONJ
ftr-411	370	2	the	the	DET
ftr-411	370	3	parties	party	NOUN
ftr-411	370	4	conclude	conclude	VERB
ftr-411	370	5	that	that	DET
ftr-411	370	6	expertise	expertise	NOUN
ftr-411	370	7	in	in	ADP
ftr-411	370	8	international	international	ADJ
ftr-411	370	9	tax	tax	NOUN
ftr-411	370	10	is	be	AUX
ftr-411	370	11	required	require	VERB
ftr-411	370	12	,	,	PUNCT
ftr-411	370	13	they	they	PRON
ftr-411	370	14	probably	probably	ADV
ftr-411	370	15	should	should	AUX
ftr-411	370	16	pick	pick	VERB
ftr-411	370	17	as	as	ADP
ftr-411	370	18	the	the	DET
ftr-411	370	19	neutral	neutral	ADJ
ftr-411	370	20	arbitrator	arbitrator	NOUN
ftr-411	370	21	a	a	DET
ftr-411	370	22	tax	tax	NOUN
ftr-411	370	23	official	official	NOUN
ftr-411	370	24	or	or	CCONJ
ftr-411	370	25	an	an	DET
ftr-411	370	26	academic	academic	ADJ
ftr-411	370	27	specialist	specialist	NOUN
ftr-411	370	28	from	from	ADP
ftr-411	370	29	some	some	DET
ftr-411	370	30	third	third	ADJ
ftr-411	370	31	country	country	NOUN
ftr-411	370	32	.	.	PUNCT
ftr-411	371	1	b.	b.	PROPN
ftr-411	371	2	participation	participation	NOUN
ftr-411	371	3	by	by	ADP
ftr-411	371	4	non	non	ADJ
ftr-411	371	5	-	-	ADJ
ftr-411	371	6	party	party	ADJ
ftr-411	371	7	taxpayers	taxpayer	NOUN
ftr-411	371	8	another	another	DET
ftr-411	371	9	serious	serious	ADJ
ftr-411	371	10	flaw	flaw	NOUN
ftr-411	371	11	in	in	ADP
ftr-411	371	12	the	the	DET
ftr-411	371	13	oecd	oecd	PROPN
ftr-411	371	14	proposal	proposal	NOUN
ftr-411	371	15	is	be	AUX
ftr-411	371	16	the	the	DET
ftr-411	371	17	provision	provision	NOUN
ftr-411	371	18	allowing	allow	VERB
ftr-411	371	19	the	the	DET
ftr-411	371	20	taxpayer	taxpayer	NOUN
ftr-411	371	21	to	to	PART
ftr-411	371	22	submit	submit	VERB
ftr-411	371	23	a	a	DET
ftr-411	371	24	brief	brief	NOUN
ftr-411	371	25	and	and	CCONJ
ftr-411	371	26	to	to	PART
ftr-411	371	27	participate	participate	VERB
ftr-411	371	28	,	,	PUNCT
ftr-411	371	29	with	with	ADP
ftr-411	371	30	the	the	DET
ftr-411	371	31	permission	permission	NOUN
ftr-411	371	32	of	of	ADP
ftr-411	371	33	the	the	DET
ftr-411	371	34	arbitrator	arbitrator	NOUN
ftr-411	371	35	,	,	PUNCT
ftr-411	371	36	in	in	ADP
ftr-411	371	37	the	the	DET
ftr-411	371	38	actual	actual	ADJ
ftr-411	371	39	proceedings	proceeding	NOUN
ftr-411	371	40	.	.	PUNCT
ftr-411	372	1	non	non	NOUN
ftr-411	372	2	-	-	NOUN
ftr-411	372	3	parties	party	NOUN
ftr-411	372	4	to	to	ADP
ftr-411	372	5	an	an	DET
ftr-411	372	6	arbitration	arbitration	NOUN
ftr-411	372	7	proceeding	proceeding	NOUN
ftr-411	372	8	should	should	AUX
ftr-411	372	9	be	be	AUX
ftr-411	372	10	treated	treat	VERB
ftr-411	372	11	as	as	ADP
ftr-411	372	12	non	non	NOUN
ftr-411	372	13	-	-	NOUN
ftr-411	372	14	parties	party	NOUN
ftr-411	372	15	.	.	PUNCT
ftr-411	373	1	this	this	DET
ftr-411	373	2	provision	provision	NOUN
ftr-411	373	3	again	again	ADV
ftr-411	373	4	suggests	suggest	VERB
ftr-411	373	5	that	that	SCONJ
ftr-411	373	6	the	the	DET
ftr-411	373	7	multinational	multinational	ADJ
ftr-411	373	8	companies	company	NOUN
ftr-411	373	9	are	be	AUX
ftr-411	373	10	using	use	VERB
ftr-411	373	11	the	the	DET
ftr-411	373	12	oecd	oecd	PROPN
ftr-411	373	13	as	as	ADP
ftr-411	373	14	a	a	DET
ftr-411	373	15	wedge	wedge	NOUN
ftr-411	373	16	to	to	PART
ftr-411	373	17	obtain	obtain	VERB
ftr-411	373	18	a	a	DET
ftr-411	373	19	secret	secret	ADJ
ftr-411	373	20	and	and	CCONJ
ftr-411	373	21	quasi	quasi	ADJ
ftr-411	373	22	-	-	ADJ
ftr-411	373	23	judicial	judicial	ADJ
ftr-411	373	24	hearing	hearing	NOUN
ftr-411	373	25	of	of	ADP
ftr-411	373	26	their	their	PRON
ftr-411	373	27	tax	tax	NOUN
ftr-411	373	28	dispute	dispute	NOUN
ftr-411	373	29	outside	outside	ADP
ftr-411	373	30	the	the	DET
ftr-411	373	31	control	control	NOUN
ftr-411	373	32	of	of	ADP
ftr-411	373	33	the	the	DET
ftr-411	373	34	tax	tax	NOUN
ftr-411	373	35	departments	department	NOUN
ftr-411	373	36	of	of	ADP
ftr-411	373	37	the	the	DET
ftr-411	373	38	taxing	tax	VERB
ftr-411	373	39	states	state	NOUN
ftr-411	373	40	.	.	PUNCT
ftr-411	374	1	this	this	DET
ftr-411	374	2	backdoor	backdoor	NOUN
ftr-411	374	3	creation	creation	NOUN
ftr-411	374	4	of	of	ADP
ftr-411	374	5	a	a	DET
ftr-411	374	6	special	special	ADJ
ftr-411	374	7	forum	forum	NOUN
ftr-411	374	8	is	be	AUX
ftr-411	374	9	both	both	CCONJ
ftr-411	374	10	unwarranted	unwarranted	ADJ
ftr-411	374	11	and	and	CCONJ
ftr-411	374	12	highly	highly	ADV
ftr-411	374	13	dangerous	dangerous	ADJ
ftr-411	374	14	.	.	PUNCT
ftr-411	375	1	the	the	DET
ftr-411	375	2	only	only	ADJ
ftr-411	375	3	valid	valid	ADJ
ftr-411	375	4	goal	goal	NOUN
ftr-411	375	5	of	of	ADP
ftr-411	375	6	the	the	DET
ftr-411	375	7	oecd	oecd	PROPN
ftr-411	375	8	's	's	PART
ftr-411	375	9	arbitration	arbitration	NOUN
ftr-411	375	10	procedure	procedure	NOUN
ftr-411	375	11	is	be	AUX
ftr-411	375	12	to	to	PART
ftr-411	375	13	force	force	VERB
ftr-411	375	14	the	the	DET
ftr-411	375	15	parties	party	NOUN
ftr-411	375	16	to	to	ADP
ftr-411	375	17	the	the	DET
ftr-411	375	18	treaty	treaty	NOUN
ftr-411	375	19	to	to	PART
ftr-411	375	20	resolve	resolve	VERB
ftr-411	375	21	their	their	PRON
ftr-411	375	22	dispute	dispute	NOUN
ftr-411	375	23	2	2	NUM
ftr-411	375	24	006	006	NUM
ftr-411	375	25	]	]	PUNCT
ftr-411	375	26	florida	florida	PROPN
ftr-411	375	27	tax	tax	NOUN
ftr-411	375	28	review	review	NOUN
ftr-411	375	29	on	on	ADP
ftr-411	375	30	how	how	SCONJ
ftr-411	375	31	the	the	DET
ftr-411	375	32	treaty	treaty	NOUN
ftr-411	375	33	should	should	AUX
ftr-411	375	34	be	be	AUX
ftr-411	375	35	applied	apply	VERB
ftr-411	375	36	in	in	ADP
ftr-411	375	37	the	the	DET
ftr-411	375	38	case	case	NOUN
ftr-411	375	39	before	before	ADP
ftr-411	375	40	them	they	PRON
ftr-411	375	41	.	.	PUNCT
ftr-411	376	1	they	they	PRON
ftr-411	376	2	do	do	AUX
ftr-411	376	3	not	not	PART
ftr-411	376	4	need	need	VERB
ftr-411	376	5	a	a	DET
ftr-411	376	6	non	non	ADJ
ftr-411	376	7	-	-	NOUN
ftr-411	376	8	party	party	NOUN
ftr-411	376	9	to	to	PART
ftr-411	376	10	direct	direct	VERB
ftr-411	376	11	them	they	PRON
ftr-411	376	12	how	how	SCONJ
ftr-411	376	13	to	to	PART
ftr-411	376	14	do	do	VERB
ftr-411	376	15	so	so	ADV
ftr-411	376	16	.	.	PUNCT
ftr-411	377	1	and	and	CCONJ
ftr-411	377	2	no	no	DET
ftr-411	377	3	country	country	NOUN
ftr-411	377	4	should	should	AUX
ftr-411	377	5	be	be	AUX
ftr-411	377	6	asked	ask	VERB
ftr-411	377	7	to	to	PART
ftr-411	377	8	run	run	VERB
ftr-411	377	9	the	the	DET
ftr-411	377	10	risk	risk	NOUN
ftr-411	377	11	that	that	PRON
ftr-411	377	12	its	its	PRON
ftr-411	377	13	court	court	NOUN
ftr-411	377	14	system	system	NOUN
ftr-411	377	15	will	will	AUX
ftr-411	377	16	be	be	AUX
ftr-411	377	17	bypassed	bypass	VERB
ftr-411	377	18	in	in	ADP
ftr-411	377	19	favor	favor	NOUN
ftr-411	377	20	of	of	ADP
ftr-411	377	21	some	some	DET
ftr-411	377	22	secret	secret	ADJ
ftr-411	377	23	international	international	ADJ
ftr-411	377	24	forum	forum	PROPN
ftr-411	377	25	.	.	PUNCT
ftr-411	378	1	if	if	SCONJ
ftr-411	378	2	the	the	DET
ftr-411	378	3	non	non	ADJ
ftr-411	378	4	-	-	ADJ
ftr-411	378	5	party	party	ADJ
ftr-411	378	6	taxpayer	taxpayer	NOUN
ftr-411	378	7	is	be	AUX
ftr-411	378	8	allowed	allow	VERB
ftr-411	378	9	to	to	PART
ftr-411	378	10	participate	participate	VERB
ftr-411	378	11	in	in	ADP
ftr-411	378	12	the	the	DET
ftr-411	378	13	arbitration	arbitration	NOUN
ftr-411	378	14	proceeding	proceeding	NOUN
ftr-411	378	15	,	,	PUNCT
ftr-411	378	16	its	its	PRON
ftr-411	378	17	legal	legal	ADJ
ftr-411	378	18	staff	staff	NOUN
ftr-411	378	19	may	may	AUX
ftr-411	378	20	end	end	VERB
ftr-411	378	21	up	up	ADP
ftr-411	378	22	dominating	dominate	VERB
ftr-411	378	23	that	that	SCONJ
ftr-411	378	24	proceeding	proceed	VERB
ftr-411	378	25	in	in	ADP
ftr-411	378	26	many	many	ADJ
ftr-411	378	27	cases	case	NOUN
ftr-411	378	28	,	,	PUNCT
ftr-411	378	29	simply	simply	ADV
ftr-411	378	30	due	due	ADP
ftr-411	378	31	to	to	ADP
ftr-411	378	32	the	the	DET
ftr-411	378	33	resources	resource	NOUN
ftr-411	378	34	the	the	DET
ftr-411	378	35	taxpayer	taxpayer	NOUN
ftr-411	378	36	will	will	AUX
ftr-411	378	37	be	be	AUX
ftr-411	378	38	able	able	ADJ
ftr-411	378	39	to	to	PART
ftr-411	378	40	bring	bring	VERB
ftr-411	378	41	to	to	PART
ftr-411	378	42	bear	bear	VERB
ftr-411	378	43	on	on	ADP
ftr-411	378	44	the	the	DET
ftr-411	378	45	matter.z5	matter.z5	PROPN
ftr-411	378	46	it	it	PRON
ftr-411	378	47	may	may	AUX
ftr-411	378	48	be	be	AUX
ftr-411	378	49	precisely	precisely	ADV
ftr-411	378	50	for	for	ADP
ftr-411	378	51	that	that	DET
ftr-411	378	52	reason	reason	NOUN
ftr-411	378	53	that	that	SCONJ
ftr-411	378	54	the	the	DET
ftr-411	378	55	multinational	multinational	ADJ
ftr-411	378	56	corporations	corporation	NOUN
ftr-411	378	57	are	be	AUX
ftr-411	378	58	pressuring	pressure	VERB
ftr-411	378	59	the	the	DET
ftr-411	378	60	oecd	oecd	PROPN
ftr-411	378	61	to	to	PART
ftr-411	378	62	accede	accede	VERB
ftr-411	378	63	to	to	ADP
ftr-411	378	64	their	their	PRON
ftr-411	378	65	demand	demand	NOUN
ftr-411	378	66	to	to	PART
ftr-411	378	67	be	be	AUX
ftr-411	378	68	treated	treat	VERB
ftr-411	378	69	functionally	functionally	ADV
ftr-411	378	70	as	as	ADP
ftr-411	378	71	a	a	DET
ftr-411	378	72	party	party	NOUN
ftr-411	378	73	to	to	ADP
ftr-411	378	74	the	the	DET
ftr-411	378	75	litigation	litigation	NOUN
ftr-411	378	76	.	.	PUNCT
ftr-411	379	1	the	the	DET
ftr-411	379	2	informality	informality	NOUN
ftr-411	379	3	and	and	CCONJ
ftr-411	379	4	collegiality	collegiality	NOUN
ftr-411	379	5	that	that	PRON
ftr-411	379	6	ought	ought	AUX
ftr-411	379	7	to	to	PART
ftr-411	379	8	prevail	prevail	VERB
ftr-411	379	9	in	in	ADP
ftr-411	379	10	such	such	DET
ftr-411	379	11	a	a	DET
ftr-411	379	12	hearing	hearing	NOUN
ftr-411	379	13	would	would	AUX
ftr-411	379	14	be	be	AUX
ftr-411	379	15	lost	lose	VERB
ftr-411	379	16	.	.	PUNCT
ftr-411	380	1	the	the	DET
ftr-411	380	2	proper	proper	ADJ
ftr-411	380	3	rule	rule	NOUN
ftr-411	380	4	should	should	AUX
ftr-411	380	5	be	be	AUX
ftr-411	380	6	that	that	SCONJ
ftr-411	380	7	the	the	DET
ftr-411	380	8	non	non	ADJ
ftr-411	380	9	-	-	ADJ
ftr-411	380	10	party	party	ADJ
ftr-411	380	11	taxpayer	taxpayer	NOUN
ftr-411	380	12	is	be	AUX
ftr-411	380	13	treated	treat	VERB
ftr-411	380	14	as	as	ADP
ftr-411	380	15	an	an	DET
ftr-411	380	16	observer	observer	NOUN
ftr-411	380	17	.	.	PUNCT
ftr-411	381	1	if	if	SCONJ
ftr-411	381	2	third	third	ADJ
ftr-411	381	3	party	party	NOUN
ftr-411	381	4	observers	observer	NOUN
ftr-411	381	5	are	be	AUX
ftr-411	381	6	permitted	permit	VERB
ftr-411	381	7	to	to	PART
ftr-411	381	8	present	present	VERB
ftr-411	381	9	briefs	brief	NOUN
ftr-411	381	10	or	or	CCONJ
ftr-411	381	11	participate	participate	VERB
ftr-411	381	12	in	in	ADP
ftr-411	381	13	the	the	DET
ftr-411	381	14	proceedings	proceeding	NOUN
ftr-411	381	15	,	,	PUNCT
ftr-411	381	16	the	the	DET
ftr-411	381	17	same	same	ADJ
ftr-411	381	18	rights	right	NOUN
ftr-411	381	19	should	should	AUX
ftr-411	381	20	be	be	AUX
ftr-411	381	21	extended	extend	VERB
ftr-411	381	22	to	to	ADP
ftr-411	381	23	the	the	DET
ftr-411	381	24	taxpayer	taxpayer	NOUN
ftr-411	381	25	.	.	PUNCT
ftr-411	382	1	otherwise	otherwise	ADV
ftr-411	382	2	,	,	PUNCT
ftr-411	382	3	the	the	DET
ftr-411	382	4	taxpayer	taxpayer	NOUN
ftr-411	382	5	should	should	AUX
ftr-411	382	6	be	be	AUX
ftr-411	382	7	allowed	allow	VERB
ftr-411	382	8	to	to	PART
ftr-411	382	9	participate	participate	VERB
ftr-411	382	10	only	only	ADV
ftr-411	382	11	through	through	ADP
ftr-411	382	12	its	its	PRON
ftr-411	382	13	correspondence	correspondence	NOUN
ftr-411	382	14	with	with	ADP
ftr-411	382	15	the	the	DET
ftr-411	382	16	competent	competent	ADJ
ftr-411	382	17	authority	authority	NOUN
ftr-411	382	18	of	of	ADP
ftr-411	382	19	its	its	PRON
ftr-411	382	20	country	country	NOUN
ftr-411	382	21	of	of	ADP
ftr-411	382	22	residence	residence	NOUN
ftr-411	382	23	.	.	PUNCT
ftr-411	383	1	c.	c.	PROPN
ftr-411	383	2	unrealistic	unrealistic	ADJ
ftr-411	383	3	time	time	NOUN
ftr-411	383	4	limits	limit	NOUN
ftr-411	383	5	under	under	ADP
ftr-411	383	6	the	the	DET
ftr-411	383	7	oecd	oecd	PROPN
ftr-411	383	8	proposal	proposal	NOUN
ftr-411	383	9	,	,	PUNCT
ftr-411	383	10	a	a	DET
ftr-411	383	11	case	case	NOUN
ftr-411	383	12	is	be	AUX
ftr-411	383	13	sent	send	VERB
ftr-411	383	14	to	to	ADP
ftr-411	383	15	arbitration	arbitration	NOUN
ftr-411	383	16	if	if	SCONJ
ftr-411	383	17	the	the	DET
ftr-411	383	18	competent	competent	ADJ
ftr-411	383	19	authorities	authority	NOUN
ftr-411	383	20	do	do	AUX
ftr-411	383	21	not	not	PART
ftr-411	383	22	resolve	resolve	VERB
ftr-411	383	23	it	it	PRON
ftr-411	383	24	themselves	themselves	PRON
ftr-411	383	25	within	within	ADP
ftr-411	383	26	two	two	NUM
ftr-411	383	27	years	year	NOUN
ftr-411	383	28	,	,	PUNCT
ftr-411	383	29	and	and	CCONJ
ftr-411	383	30	the	the	DET
ftr-411	383	31	arbitrators	arbitrator	NOUN
ftr-411	383	32	are	be	AUX
ftr-411	383	33	required	require	VERB
ftr-411	383	34	to	to	PART
ftr-411	383	35	decide	decide	VERB
ftr-411	383	36	the	the	DET
ftr-411	383	37	case	case	NOUN
ftr-411	383	38	before	before	ADP
ftr-411	383	39	them	they	PRON
ftr-411	383	40	within	within	ADP
ftr-411	383	41	six	six	NUM
ftr-411	383	42	months.26	months.26	ADJ
ftr-411	383	43	if	if	SCONJ
ftr-411	383	44	the	the	DET
ftr-411	383	45	arbitrators	arbitrator	NOUN
ftr-411	383	46	do	do	AUX
ftr-411	383	47	not	not	PART
ftr-411	383	48	decide	decide	VERB
ftr-411	383	49	the	the	DET
ftr-411	383	50	case	case	NOUN
ftr-411	383	51	within	within	ADP
ftr-411	383	52	the	the	DET
ftr-411	383	53	6	6	NUM
ftr-411	383	54	-	-	PUNCT
ftr-411	383	55	month	month	NOUN
ftr-411	383	56	time	time	NOUN
ftr-411	383	57	limit	limit	NOUN
ftr-411	383	58	,	,	PUNCT
ftr-411	383	59	the	the	DET
ftr-411	383	60	parties	party	NOUN
ftr-411	383	61	may	may	AUX
ftr-411	383	62	extend	extend	VERB
ftr-411	383	63	the	the	DET
ftr-411	383	64	time	time	NOUN
ftr-411	383	65	limit	limit	NOUN
ftr-411	383	66	for	for	ADP
ftr-411	383	67	another	another	DET
ftr-411	383	68	six	six	NUM
ftr-411	383	69	months	month	NOUN
ftr-411	383	70	or	or	CCONJ
ftr-411	383	71	replace	replace	VERB
ftr-411	383	72	the	the	DET
ftr-411	383	73	arbitrators.27	arbitrators.27	NOUN
ftr-411	383	74	these	these	DET
ftr-411	383	75	time	time	NOUN
ftr-411	383	76	limits	limit	NOUN
ftr-411	383	77	are	be	AUX
ftr-411	383	78	realistic	realistic	ADJ
ftr-411	383	79	in	in	ADP
ftr-411	383	80	some	some	DET
ftr-411	383	81	cases	case	NOUN
ftr-411	383	82	but	but	CCONJ
ftr-411	383	83	are	be	AUX
ftr-411	383	84	unrealistic	unrealistic	ADJ
ftr-411	383	85	for	for	ADP
ftr-411	383	86	complex	complex	ADJ
ftr-411	383	87	transfer	transfer	NOUN
ftr-411	383	88	-	-	PUNCT
ftr-411	383	89	pricing	pricing	NOUN
ftr-411	383	90	cases	case	NOUN
ftr-411	383	91	.	.	PUNCT
ftr-411	384	1	the	the	DET
ftr-411	384	2	interest	interest	NOUN
ftr-411	384	3	of	of	ADP
ftr-411	384	4	the	the	DET
ftr-411	384	5	oecd	oecd	PROPN
ftr-411	384	6	in	in	ADP
ftr-411	384	7	imposing	impose	VERB
ftr-411	384	8	tight	tight	ADJ
ftr-411	384	9	time	time	NOUN
ftr-411	384	10	limits	limit	NOUN
ftr-411	384	11	for	for	ADP
ftr-411	384	12	a	a	DET
ftr-411	384	13	decision	decision	NOUN
ftr-411	384	14	by	by	ADP
ftr-411	384	15	the	the	DET
ftr-411	384	16	arbitrators	arbitrator	NOUN
ftr-411	384	17	is	be	AUX
ftr-411	384	18	understandable	understandable	ADJ
ftr-411	384	19	.	.	PUNCT
ftr-411	385	1	in	in	ADP
ftr-411	385	2	this	this	DET
ftr-411	385	3	one	one	NUM
ftr-411	385	4	respect	respect	NOUN
ftr-411	385	5	,	,	PUNCT
ftr-411	385	6	the	the	DET
ftr-411	385	7	oecd	oecd	PROPN
ftr-411	385	8	has	have	AUX
ftr-411	385	9	followed	follow	VERB
ftr-411	385	10	the	the	DET
ftr-411	385	11	wto	wto	PROPN
ftr-411	385	12	model	model	NOUN
ftr-411	385	13	.	.	PUNCT
ftr-411	386	1	the	the	DET
ftr-411	386	2	arbitrators	arbitrator	NOUN
ftr-411	386	3	in	in	ADP
ftr-411	386	4	a	a	DET
ftr-411	386	5	wto	wto	PROPN
ftr-411	386	6	panel	panel	NOUN
ftr-411	386	7	hearing	hearing	NOUN
ftr-411	386	8	,	,	PUNCT
ftr-411	386	9	however	however	ADV
ftr-411	386	10	,	,	PUNCT
ftr-411	386	11	are	be	AUX
ftr-411	386	12	facing	face	VERB
ftr-411	386	13	a	a	DET
ftr-411	386	14	substantially	substantially	ADV
ftr-411	386	15	different	different	ADJ
ftr-411	386	16	situation	situation	NOUN
ftr-411	386	17	than	than	ADP
ftr-411	386	18	the	the	DET
ftr-411	386	19	one	one	NOUN
ftr-411	386	20	that	that	PRON
ftr-411	386	21	the	the	DET
ftr-411	386	22	arbitrators	arbitrator	NOUN
ftr-411	386	23	in	in	ADP
ftr-411	386	24	an	an	DET
ftr-411	386	25	oecd	oecd	PROPN
ftr-411	386	26	arbitration	arbitration	NOUN
ftr-411	386	27	would	would	AUX
ftr-411	386	28	face	face	VERB
ftr-411	386	29	.	.	PUNCT
ftr-411	387	1	the	the	DET
ftr-411	387	2	goal	goal	NOUN
ftr-411	387	3	of	of	ADP
ftr-411	387	4	the	the	DET
ftr-411	387	5	wto	wto	PROPN
ftr-411	387	6	arbitrators	arbitrator	NOUN
ftr-411	387	7	is	be	AUX
ftr-411	387	8	to	to	PART
ftr-411	387	9	judge	judge	VERB
ftr-411	387	10	the	the	DET
ftr-411	387	11	conduct	conduct	NOUN
ftr-411	387	12	of	of	ADP
ftr-411	387	13	the	the	DET
ftr-411	387	14	parties	party	NOUN
ftr-411	387	15	.	.	PUNCT
ftr-411	388	1	they	they	PRON
ftr-411	388	2	can	can	AUX
ftr-411	388	3	put	put	VERB
ftr-411	388	4	pressure	pressure	NOUN
ftr-411	388	5	on	on	ADP
ftr-411	388	6	the	the	DET
ftr-411	388	7	parties	party	NOUN
ftr-411	388	8	to	to	PART
ftr-411	388	9	cooperate	cooperate	VERB
ftr-411	388	10	fully	fully	ADV
ftr-411	388	11	and	and	CCONJ
ftr-411	388	12	can	can	AUX
ftr-411	388	13	sanction	sanction	VERB
ftr-411	388	14	them	they	PRON
ftr-411	388	15	in	in	ADP
ftr-411	388	16	various	various	ADJ
ftr-411	388	17	ways	way	NOUN
ftr-411	388	18	for	for	ADP
ftr-411	388	19	non	non	NOUN
ftr-411	388	20	-	-	NOUN
ftr-411	388	21	performance	performance	NOUN
ftr-411	388	22	of	of	ADP
ftr-411	388	23	their	their	PRON
ftr-411	388	24	obligations	obligation	NOUN
ftr-411	388	25	.	.	PUNCT
ftr-411	389	1	the	the	DET
ftr-411	389	2	oecd	oecd	PROPN
ftr-411	389	3	arbitrators	arbitrator	NOUN
ftr-411	389	4	,	,	PUNCT
ftr-411	389	5	however	however	ADV
ftr-411	389	6	,	,	PUNCT
ftr-411	389	7	are	be	AUX
ftr-411	389	8	asked	ask	VERB
ftr-411	389	9	to	to	PART
ftr-411	389	10	judge	judge	VERB
ftr-411	389	11	the	the	DET
ftr-411	389	12	conduct	conduct	NOUN
ftr-411	389	13	of	of	ADP
ftr-411	389	14	the	the	DET
ftr-411	389	15	non	non	ADJ
ftr-411	389	16	-	-	ADJ
ftr-411	389	17	party	party	ADJ
ftr-411	389	18	taxpayer	taxpayer	NOUN
ftr-411	389	19	.	.	PUNCT
ftr-411	390	1	in	in	ADP
ftr-411	390	2	some	some	DET
ftr-411	390	3	simple	simple	ADJ
ftr-411	390	4	cases	case	NOUN
ftr-411	390	5	,	,	PUNCT
ftr-411	390	6	the	the	DET
ftr-411	390	7	taxpayer	taxpayer	NOUN
ftr-411	390	8	can	can	AUX
ftr-411	390	9	be	be	AUX
ftr-411	390	10	expected	expect	VERB
ftr-411	390	11	to	to	PART
ftr-411	390	12	give	give	VERB
ftr-411	390	13	full	full	ADJ
ftr-411	390	14	25	25	NUM
ftr-411	390	15	.	.	PUNCT
ftr-411	391	1	for	for	ADP
ftr-411	391	2	a	a	DET
ftr-411	391	3	close	close	VERB
ftr-411	391	4	-	-	PUNCT
ftr-411	391	5	to	to	ADP
ftr-411	391	6	-	-	PUNCT
ftr-411	391	7	home	home	NOUN
ftr-411	391	8	example	example	NOUN
ftr-411	391	9	,	,	PUNCT
ftr-411	391	10	the	the	DET
ftr-411	391	11	oecd	oecd	NOUN
ftr-411	391	12	might	might	AUX
ftr-411	391	13	ponder	ponder	VERB
ftr-411	391	14	what	what	PRON
ftr-411	391	15	happened	happen	VERB
ftr-411	391	16	with	with	ADP
ftr-411	391	17	its	its	PRON
ftr-411	391	18	e	e	NOUN
ftr-411	391	19	-	-	NOUN
ftr-411	391	20	commerce	commerce	NOUN
ftr-411	391	21	initiative	initiative	NOUN
ftr-411	391	22	when	when	SCONJ
ftr-411	391	23	it	it	PRON
ftr-411	391	24	allowed	allow	VERB
ftr-411	391	25	the	the	DET
ftr-411	391	26	private	private	ADJ
ftr-411	391	27	sector	sector	NOUN
ftr-411	391	28	to	to	PART
ftr-411	391	29	assume	assume	VERB
ftr-411	391	30	a	a	DET
ftr-411	391	31	major	major	ADJ
ftr-411	391	32	organizational	organizational	ADJ
ftr-411	391	33	role	role	NOUN
ftr-411	391	34	.	.	PUNCT
ftr-411	392	1	to	to	ADP
ftr-411	392	2	the	the	DET
ftr-411	392	3	outside	outside	ADJ
ftr-411	392	4	world	world	NOUN
ftr-411	392	5	,	,	PUNCT
ftr-411	392	6	it	it	PRON
ftr-411	392	7	appeared	appear	VERB
ftr-411	392	8	that	that	SCONJ
ftr-411	392	9	the	the	DET
ftr-411	392	10	private	private	ADJ
ftr-411	392	11	sector	sector	NOUN
ftr-411	392	12	took	take	VERB
ftr-411	392	13	over	over	ADP
ftr-411	392	14	the	the	DET
ftr-411	392	15	effective	effective	ADJ
ftr-411	392	16	management	management	NOUN
ftr-411	392	17	of	of	ADP
ftr-411	392	18	that	that	DET
ftr-411	392	19	project	project	NOUN
ftr-411	392	20	,	,	PUNCT
ftr-411	392	21	even	even	ADV
ftr-411	392	22	to	to	ADP
ftr-411	392	23	the	the	DET
ftr-411	392	24	point	point	NOUN
ftr-411	392	25	of	of	ADP
ftr-411	392	26	getting	get	VERB
ftr-411	392	27	material	material	NOUN
ftr-411	392	28	inserted	insert	VERB
ftr-411	392	29	into	into	ADP
ftr-411	392	30	the	the	DET
ftr-411	392	31	commentary	commentary	NOUN
ftr-411	392	32	that	that	PRON
ftr-411	392	33	would	would	AUX
ftr-411	392	34	be	be	AUX
ftr-411	392	35	helpful	helpful	ADJ
ftr-411	392	36	to	to	ADP
ftr-411	392	37	multinational	multinational	ADJ
ftr-411	392	38	companies	company	NOUN
ftr-411	392	39	in	in	ADP
ftr-411	392	40	avoiding	avoid	VERB
ftr-411	392	41	the	the	DET
ftr-411	392	42	cfc	cfc	NOUN
ftr-411	392	43	rules	rule	NOUN
ftr-411	392	44	of	of	ADP
ftr-411	392	45	the	the	DET
ftr-411	392	46	united	united	PROPN
ftr-411	392	47	states	states	PROPN
ftr-411	392	48	.	.	PUNCT
ftr-411	393	1	26	26	NUM
ftr-411	393	2	.	.	PUNCT
ftr-411	394	1	see	see	VERB
ftr-411	394	2	oecd	oecd	PROPN
ftr-411	394	3	proposal	proposal	PROPN
ftr-411	394	4	,	,	PUNCT
ftr-411	394	5	supra	supra	PROPN
ftr-411	394	6	note	note	PROPN
ftr-411	394	7	1	1	NUM
ftr-411	394	8	,	,	PUNCT
ftr-411	394	9	93	93	NUM
ftr-411	394	10	.	.	PUNCT
ftr-411	395	1	27	27	NUM
ftr-411	395	2	.	.	PUNCT
ftr-411	396	1	oecd	oecd	PROPN
ftr-411	396	2	proposal	proposal	PROPN
ftr-411	396	3	,	,	PUNCT
ftr-411	396	4	supra	supra	PROPN
ftr-411	396	5	note	note	PROPN
ftr-411	396	6	1	1	NUM
ftr-411	396	7	,	,	PUNCT
ftr-411	396	8	93	93	NUM
ftr-411	396	9	.	.	PUNCT
ftr-411	397	1	[	[	X
ftr-411	397	2	vol	vol	NOUN
ftr-411	397	3	.	.	PUNCT
ftr-411	397	4	7:9	7:9	NUM
ftr-411	397	5	comments	comment	NOUN
ftr-411	397	6	on	on	ADP
ftr-411	397	7	the	the	DET
ftr-411	397	8	oecd	oecd	PROPN
ftr-411	397	9	proposal	proposal	NOUN
ftr-411	397	10	cooperation	cooperation	NOUN
ftr-411	397	11	;	;	PUNCT
ftr-411	397	12	and	and	CCONJ
ftr-411	397	13	,	,	PUNCT
ftr-411	397	14	in	in	ADP
ftr-411	397	15	cases	case	NOUN
ftr-411	397	16	of	of	ADP
ftr-411	397	17	recalcitrance	recalcitrance	NOUN
ftr-411	397	18	,	,	PUNCT
ftr-411	397	19	the	the	DET
ftr-411	397	20	arbitrator	arbitrator	NOUN
ftr-411	397	21	may	may	AUX
ftr-411	397	22	have	have	VERB
ftr-411	397	23	the	the	DET
ftr-411	397	24	ability	ability	NOUN
ftr-411	397	25	to	to	PART
ftr-411	397	26	impose	impose	VERB
ftr-411	397	27	sanctions	sanction	NOUN
ftr-411	397	28	,	,	PUNCT
ftr-411	397	29	perhaps	perhaps	ADV
ftr-411	397	30	by	by	ADP
ftr-411	397	31	making	make	VERB
ftr-411	397	32	evidentiary	evidentiary	ADJ
ftr-411	397	33	presumptions	presumption	NOUN
ftr-411	397	34	against	against	ADP
ftr-411	397	35	the	the	DET
ftr-411	397	36	taxpayer	taxpayer	NOUN
ftr-411	397	37	.	.	PUNCT
ftr-411	398	1	in	in	ADP
ftr-411	398	2	complex	complex	ADJ
ftr-411	398	3	transfer	transfer	NOUN
ftr-411	398	4	-	-	PUNCT
ftr-411	398	5	pricing	pricing	NOUN
ftr-411	398	6	cases	case	NOUN
ftr-411	398	7	,	,	PUNCT
ftr-411	398	8	however	however	ADV
ftr-411	398	9	,	,	PUNCT
ftr-411	398	10	the	the	DET
ftr-411	398	11	oecd	oecd	PROPN
ftr-411	398	12	arbitrators	arbitrator	NOUN
ftr-411	398	13	will	will	AUX
ftr-411	398	14	be	be	AUX
ftr-411	398	15	heavily	heavily	ADV
ftr-411	398	16	dependent	dependent	ADJ
ftr-411	398	17	on	on	ADP
ftr-411	398	18	the	the	DET
ftr-411	398	19	taxpayer	taxpayer	NOUN
ftr-411	398	20	for	for	ADP
ftr-411	398	21	providing	provide	VERB
ftr-411	398	22	relevant	relevant	ADJ
ftr-411	398	23	information	information	NOUN
ftr-411	398	24	and	and	CCONJ
ftr-411	398	25	will	will	AUX
ftr-411	398	26	be	be	AUX
ftr-411	398	27	hamstrung	hamstring	VERB
ftr-411	398	28	if	if	SCONJ
ftr-411	398	29	that	that	DET
ftr-411	398	30	information	information	NOUN
ftr-411	398	31	is	be	AUX
ftr-411	398	32	not	not	PART
ftr-411	398	33	provided	provide	VERB
ftr-411	398	34	in	in	ADP
ftr-411	398	35	timely	timely	ADJ
ftr-411	398	36	and	and	CCONJ
ftr-411	398	37	usable	usable	ADJ
ftr-411	398	38	form.28	form.28	NOUN
ftr-411	398	39	the	the	DET
ftr-411	398	40	oecd	oecd	PROPN
ftr-411	398	41	proposal	proposal	NOUN
ftr-411	398	42	anticipates	anticipate	VERB
ftr-411	398	43	the	the	DET
ftr-411	398	44	problem	problem	NOUN
ftr-411	398	45	by	by	ADP
ftr-411	398	46	providing	provide	VERB
ftr-411	398	47	for	for	ADP
ftr-411	398	48	a	a	DET
ftr-411	398	49	stay	stay	NOUN
ftr-411	398	50	of	of	ADP
ftr-411	398	51	the	the	DET
ftr-411	398	52	time	time	NOUN
ftr-411	398	53	clock	clock	NOUN
ftr-411	398	54	for	for	ADP
ftr-411	398	55	any	any	DET
ftr-411	398	56	delays	delay	NOUN
ftr-411	398	57	caused	cause	VERB
ftr-411	398	58	by	by	ADP
ftr-411	398	59	the	the	DET
ftr-411	398	60	taxpayer	taxpayer	NOUN
ftr-411	398	61	.	.	PUNCT
ftr-411	399	1	that	that	DET
ftr-411	399	2	solution	solution	NOUN
ftr-411	399	3	is	be	AUX
ftr-411	399	4	inadequate	inadequate	ADJ
ftr-411	399	5	because	because	SCONJ
ftr-411	399	6	multinational	multinational	ADJ
ftr-411	399	7	corporations	corporation	NOUN
ftr-411	399	8	are	be	AUX
ftr-411	399	9	fully	fully	ADV
ftr-411	399	10	prepared	prepared	ADJ
ftr-411	399	11	to	to	PART
ftr-411	399	12	provide	provide	VERB
ftr-411	399	13	a	a	DET
ftr-411	399	14	few	few	ADJ
ftr-411	399	15	hundred	hundred	NUM
ftr-411	399	16	cartons	carton	NOUN
ftr-411	399	17	of	of	ADP
ftr-411	399	18	records	record	NOUN
ftr-411	399	19	on	on	ADP
ftr-411	399	20	request	request	NOUN
ftr-411	399	21	.	.	PUNCT
ftr-411	400	1	what	what	PRON
ftr-411	400	2	the	the	DET
ftr-411	400	3	arbitrators	arbitrator	NOUN
ftr-411	400	4	need	need	VERB
ftr-411	400	5	is	be	AUX
ftr-411	400	6	usable	usable	ADJ
ftr-411	400	7	information	information	NOUN
ftr-411	400	8	.	.	PUNCT
ftr-411	401	1	that	that	PRON
ftr-411	401	2	means	mean	VERB
ftr-411	401	3	they	they	PRON
ftr-411	401	4	need	need	VERB
ftr-411	401	5	full	full	ADJ
ftr-411	401	6	access	access	NOUN
ftr-411	401	7	to	to	ADP
ftr-411	401	8	the	the	DET
ftr-411	401	9	electronic	electronic	ADJ
ftr-411	401	10	books	book	NOUN
ftr-411	401	11	and	and	CCONJ
ftr-411	401	12	records	record	NOUN
ftr-411	401	13	of	of	ADP
ftr-411	401	14	the	the	DET
ftr-411	401	15	taxpayer	taxpayer	NOUN
ftr-411	401	16	and	and	CCONJ
ftr-411	401	17	its	its	PRON
ftr-411	401	18	affiliates	affiliate	NOUN
ftr-411	401	19	,	,	PUNCT
ftr-411	401	20	plus	plus	CCONJ
ftr-411	401	21	access	access	NOUN
ftr-411	401	22	to	to	ADP
ftr-411	401	23	the	the	DET
ftr-411	401	24	software	software	NOUN
ftr-411	401	25	used	use	VERB
ftr-411	401	26	by	by	ADP
ftr-411	401	27	the	the	DET
ftr-411	401	28	taxpayer	taxpayer	NOUN
ftr-411	401	29	in	in	ADP
ftr-411	401	30	manipulating	manipulate	VERB
ftr-411	401	31	those	those	DET
ftr-411	401	32	books	book	NOUN
ftr-411	401	33	.	.	PUNCT
ftr-411	402	1	they	they	PRON
ftr-411	402	2	need	need	VERB
ftr-411	402	3	all	all	PRON
ftr-411	402	4	of	of	ADP
ftr-411	402	5	the	the	DET
ftr-411	402	6	reconciliation	reconciliation	NOUN
ftr-411	402	7	data	datum	NOUN
ftr-411	402	8	showing	show	VERB
ftr-411	402	9	the	the	DET
ftr-411	402	10	relationship	relationship	NOUN
ftr-411	402	11	of	of	ADP
ftr-411	402	12	taxable	taxable	ADJ
ftr-411	402	13	income	income	NOUN
ftr-411	402	14	to	to	PART
ftr-411	402	15	income	income	VERB
ftr-411	402	16	on	on	ADP
ftr-411	402	17	their	their	PRON
ftr-411	402	18	financial	financial	ADJ
ftr-411	402	19	statements	statement	NOUN
ftr-411	402	20	.	.	PUNCT
ftr-411	403	1	the	the	DET
ftr-411	403	2	oecd	oecd	PROPN
ftr-411	403	3	proposal	proposal	NOUN
ftr-411	403	4	,	,	PUNCT
ftr-411	403	5	however	however	ADV
ftr-411	403	6	,	,	PUNCT
ftr-411	403	7	gives	give	VERB
ftr-411	403	8	no	no	DET
ftr-411	403	9	guidance	guidance	NOUN
ftr-411	403	10	on	on	ADP
ftr-411	403	11	the	the	DET
ftr-411	403	12	data	datum	NOUN
ftr-411	403	13	that	that	PRON
ftr-411	403	14	a	a	DET
ftr-411	403	15	taxpayer	taxpayer	NOUN
ftr-411	403	16	is	be	AUX
ftr-411	403	17	expected	expect	VERB
ftr-411	403	18	to	to	PART
ftr-411	403	19	produce	produce	VERB
ftr-411	403	20	or	or	CCONJ
ftr-411	403	21	the	the	DET
ftr-411	403	22	form	form	NOUN
ftr-411	403	23	in	in	ADP
ftr-411	403	24	which	which	PRON
ftr-411	403	25	it	it	PRON
ftr-411	403	26	must	must	AUX
ftr-411	403	27	be	be	AUX
ftr-411	403	28	produced	produce	VERB
ftr-411	403	29	.	.	PUNCT
ftr-411	404	1	although	although	SCONJ
ftr-411	404	2	i	i	PRON
ftr-411	404	3	favor	favor	VERB
ftr-411	404	4	speedy	speedy	ADJ
ftr-411	404	5	resolution	resolution	NOUN
ftr-411	404	6	of	of	ADP
ftr-411	404	7	disputes	dispute	NOUN
ftr-411	404	8	,	,	PUNCT
ftr-411	404	9	i	i	PRON
ftr-411	404	10	do	do	AUX
ftr-411	404	11	not	not	PART
ftr-411	404	12	favor	favor	VERB
ftr-411	404	13	strict	strict	ADJ
ftr-411	404	14	deadlines	deadline	NOUN
ftr-411	404	15	that	that	PRON
ftr-411	404	16	provide	provide	VERB
ftr-411	404	17	procedural	procedural	ADJ
ftr-411	404	18	benefits	benefit	NOUN
ftr-411	404	19	to	to	ADP
ftr-411	404	20	taxpayers	taxpayer	NOUN
ftr-411	404	21	.	.	PUNCT
ftr-411	405	1	most	most	ADJ
ftr-411	405	2	tax	tax	NOUN
ftr-411	405	3	administrators	administrator	NOUN
ftr-411	405	4	are	be	AUX
ftr-411	405	5	anxious	anxious	ADJ
ftr-411	405	6	to	to	PART
ftr-411	405	7	resolve	resolve	VERB
ftr-411	405	8	cases	case	NOUN
ftr-411	405	9	expeditiously	expeditiously	ADV
ftr-411	405	10	.	.	PUNCT
ftr-411	406	1	they	they	PRON
ftr-411	406	2	fail	fail	VERB
ftr-411	406	3	to	to	PART
ftr-411	406	4	achieve	achieve	VERB
ftr-411	406	5	that	that	DET
ftr-411	406	6	goal	goal	NOUN
ftr-411	406	7	in	in	ADP
ftr-411	406	8	some	some	DET
ftr-411	406	9	cases	case	NOUN
ftr-411	406	10	for	for	ADP
ftr-411	406	11	a	a	DET
ftr-411	406	12	variety	variety	NOUN
ftr-411	406	13	of	of	ADP
ftr-411	406	14	good	good	ADJ
ftr-411	406	15	reasons	reason	NOUN
ftr-411	406	16	,	,	PUNCT
ftr-411	406	17	including	include	VERB
ftr-411	406	18	a	a	DET
ftr-411	406	19	heavy	heavy	ADJ
ftr-411	406	20	workload	workload	NOUN
ftr-411	406	21	,	,	PUNCT
ftr-411	406	22	taxpayer	taxpayer	NOUN
ftr-411	406	23	recalcitrance	recalcitrance	NOUN
ftr-411	406	24	,	,	PUNCT
ftr-411	406	25	and	and	CCONJ
ftr-411	406	26	the	the	DET
ftr-411	406	27	general	general	ADJ
ftr-411	406	28	complexity	complexity	NOUN
ftr-411	406	29	of	of	ADP
ftr-411	406	30	the	the	DET
ftr-411	406	31	issues	issue	NOUN
ftr-411	406	32	under	under	ADP
ftr-411	406	33	review	review	NOUN
ftr-411	406	34	.	.	PUNCT
ftr-411	407	1	those	those	DET
ftr-411	407	2	problems	problem	NOUN
ftr-411	407	3	are	be	AUX
ftr-411	407	4	not	not	PART
ftr-411	407	5	even	even	ADV
ftr-411	407	6	addressed	address	VERB
ftr-411	407	7	by	by	ADP
ftr-411	407	8	the	the	DET
ftr-411	407	9	imposition	imposition	NOUN
ftr-411	407	10	of	of	ADP
ftr-411	407	11	strict	strict	ADJ
ftr-411	407	12	time	time	NOUN
ftr-411	407	13	deadlines	deadline	NOUN
ftr-411	407	14	.	.	PUNCT
ftr-411	408	1	in	in	ADP
ftr-411	408	2	a	a	DET
ftr-411	408	3	complex	complex	ADJ
ftr-411	408	4	transfer	transfer	NOUN
ftr-411	408	5	-	-	PUNCT
ftr-411	408	6	pricing	pricing	NOUN
ftr-411	408	7	case	case	NOUN
ftr-411	408	8	,	,	PUNCT
ftr-411	408	9	the	the	DET
ftr-411	408	10	matter	matter	NOUN
ftr-411	408	11	should	should	AUX
ftr-411	408	12	not	not	PART
ftr-411	408	13	go	go	VERB
ftr-411	408	14	to	to	ADP
ftr-411	408	15	arbitration	arbitration	NOUN
ftr-411	408	16	until	until	SCONJ
ftr-411	408	17	the	the	DET
ftr-411	408	18	factual	factual	ADJ
ftr-411	408	19	record	record	NOUN
ftr-411	408	20	has	have	AUX
ftr-411	408	21	been	be	AUX
ftr-411	408	22	established	establish	VERB
ftr-411	408	23	and	and	CCONJ
ftr-411	408	24	stipulated	stipulate	VERB
ftr-411	408	25	to	to	ADP
ftr-411	408	26	by	by	ADP
ftr-411	408	27	the	the	DET
ftr-411	408	28	parties	party	NOUN
ftr-411	408	29	and	and	CCONJ
ftr-411	408	30	the	the	DET
ftr-411	408	31	taxpayer	taxpayer	NOUN
ftr-411	408	32	.	.	PUNCT
ftr-411	409	1	otherwise	otherwise	ADV
ftr-411	409	2	,	,	PUNCT
ftr-411	409	3	the	the	DET
ftr-411	409	4	arbitrators	arbitrator	NOUN
ftr-411	409	5	are	be	AUX
ftr-411	409	6	required	require	VERB
ftr-411	409	7	to	to	PART
ftr-411	409	8	determine	determine	VERB
ftr-411	409	9	the	the	DET
ftr-411	409	10	facts	fact	NOUN
ftr-411	409	11	a	a	DET
ftr-411	409	12	process	process	NOUN
ftr-411	409	13	that	that	PRON
ftr-411	409	14	takes	take	VERB
ftr-411	409	15	many	many	ADJ
ftr-411	409	16	years	year	NOUN
ftr-411	409	17	for	for	SCONJ
ftr-411	409	18	tax	tax	NOUN
ftr-411	409	19	officials	official	NOUN
ftr-411	409	20	to	to	PART
ftr-411	409	21	accomplish	accomplish	VERB
ftr-411	409	22	.	.	PUNCT
ftr-411	410	1	an	an	DET
ftr-411	410	2	arbitration	arbitration	NOUN
ftr-411	410	3	board	board	NOUN
ftr-411	410	4	can	can	AUX
ftr-411	410	5	not	not	PART
ftr-411	410	6	be	be	AUX
ftr-411	410	7	expected	expect	VERB
ftr-411	410	8	to	to	PART
ftr-411	410	9	do	do	VERB
ftr-411	410	10	that	that	DET
ftr-411	410	11	type	type	NOUN
ftr-411	410	12	of	of	ADP
ftr-411	410	13	work	work	NOUN
ftr-411	410	14	in	in	ADP
ftr-411	410	15	six	six	NUM
ftr-411	410	16	months	month	NOUN
ftr-411	410	17	.	.	PUNCT
ftr-411	411	1	with	with	ADP
ftr-411	411	2	the	the	DET
ftr-411	411	3	short	short	ADJ
ftr-411	411	4	deadline	deadline	NOUN
ftr-411	411	5	contemplated	contemplate	VERB
ftr-411	411	6	by	by	ADP
ftr-411	411	7	the	the	DET
ftr-411	411	8	oecd	oecd	PROPN
ftr-411	411	9	,	,	PUNCT
ftr-411	411	10	all	all	PRON
ftr-411	411	11	that	that	PRON
ftr-411	411	12	the	the	DET
ftr-411	411	13	arbitrators	arbitrator	NOUN
ftr-411	411	14	can	can	AUX
ftr-411	411	15	be	be	AUX
ftr-411	411	16	expected	expect	VERB
ftr-411	411	17	to	to	PART
ftr-411	411	18	do	do	VERB
ftr-411	411	19	is	be	AUX
ftr-411	411	20	pull	pull	VERB
ftr-411	411	21	some	some	DET
ftr-411	411	22	compromise	compromise	NOUN
ftr-411	411	23	number	number	NOUN
ftr-411	411	24	out	out	ADP
ftr-411	411	25	of	of	ADP
ftr-411	411	26	the	the	DET
ftr-411	411	27	air	air	NOUN
ftr-411	411	28	.	.	PUNCT
ftr-411	412	1	d.	d.	PROPN
ftr-411	412	2	lack	lack	NOUN
ftr-411	412	3	of	of	ADP
ftr-411	412	4	procedural	procedural	ADJ
ftr-411	412	5	rules	rule	NOUN
ftr-411	412	6	governing	govern	VERB
ftr-411	412	7	arbitration	arbitration	NOUN
ftr-411	412	8	an	an	DET
ftr-411	412	9	arbitration	arbitration	NOUN
ftr-411	412	10	proceeding	proceeding	NOUN
ftr-411	412	11	,	,	PUNCT
ftr-411	412	12	to	to	PART
ftr-411	412	13	function	function	VERB
ftr-411	412	14	smoothly	smoothly	ADV
ftr-411	412	15	,	,	PUNCT
ftr-411	412	16	needs	need	VERB
ftr-411	412	17	to	to	PART
ftr-411	412	18	have	have	VERB
ftr-411	412	19	rules	rule	NOUN
ftr-411	412	20	of	of	ADP
ftr-411	412	21	engagement	engagement	NOUN
ftr-411	412	22	.	.	PUNCT
ftr-411	413	1	in	in	ADP
ftr-411	413	2	private	private	ADJ
ftr-411	413	3	arbitrations	arbitration	NOUN
ftr-411	413	4	,	,	PUNCT
ftr-411	413	5	the	the	DET
ftr-411	413	6	parties	party	NOUN
ftr-411	413	7	frequently	frequently	ADV
ftr-411	413	8	incorporate	incorporate	VERB
ftr-411	413	9	by	by	ADP
ftr-411	413	10	reference	reference	NOUN
ftr-411	413	11	the	the	DET
ftr-411	413	12	detailed	detailed	ADJ
ftr-411	413	13	rules	rule	NOUN
ftr-411	413	14	developed	develop	VERB
ftr-411	413	15	by	by	ADP
ftr-411	413	16	various	various	ADJ
ftr-411	413	17	arbitration	arbitration	NOUN
ftr-411	413	18	groups	group	NOUN
ftr-411	413	19	,	,	PUNCT
ftr-411	413	20	such	such	ADJ
ftr-411	413	21	as	as	ADP
ftr-411	413	22	the	the	DET
ftr-411	413	23	american	american	PROPN
ftr-411	413	24	arbitration	arbitration	PROPN
ftr-411	413	25	association	association	PROPN
ftr-411	413	26	,	,	PUNCT
ftr-411	413	27	the	the	DET
ftr-411	413	28	international	international	PROPN
ftr-411	413	29	chamber	chamber	PROPN
ftr-411	413	30	of	of	ADP
ftr-411	413	31	commerce	commerce	PROPN
ftr-411	413	32	,	,	PUNCT
ftr-411	413	33	the	the	DET
ftr-411	413	34	london	london	PROPN
ftr-411	413	35	court	court	NOUN
ftr-411	413	36	of	of	ADP
ftr-411	413	37	international	international	ADJ
ftr-411	413	38	arbitration	arbitration	NOUN
ftr-411	413	39	,	,	PUNCT
ftr-411	413	40	the	the	DET
ftr-411	413	41	cpr	cpr	PROPN
ftr-411	413	42	institute	institute	NOUN
ftr-411	413	43	for	for	ADP
ftr-411	413	44	dispute	dispute	NOUN
ftr-411	413	45	28	28	NUM
ftr-411	413	46	.	.	PUNCT
ftr-411	414	1	in	in	ADP
ftr-411	414	2	the	the	DET
ftr-411	414	3	glaxo	glaxo	NOUN
ftr-411	414	4	case	case	NOUN
ftr-411	414	5	,	,	PUNCT
ftr-411	414	6	discussed	discuss	VERB
ftr-411	414	7	supra	supra	PROPN
ftr-411	414	8	note	note	PROPN
ftr-411	414	9	10	10	NUM
ftr-411	414	10	,	,	PUNCT
ftr-411	414	11	the	the	DET
ftr-411	414	12	company	company	NOUN
ftr-411	414	13	had	have	AUX
ftr-411	414	14	turned	turn	VERB
ftr-411	414	15	over	over	ADP
ftr-411	414	16	5	5	NUM
ftr-411	414	17	million	million	NUM
ftr-411	414	18	pages	page	NOUN
ftr-411	414	19	of	of	ADP
ftr-411	414	20	internal	internal	ADJ
ftr-411	414	21	documents	document	NOUN
ftr-411	414	22	to	to	ADP
ftr-411	414	23	the	the	DET
ftr-411	414	24	irs	irs	PROPN
ftr-411	414	25	by	by	ADP
ftr-411	414	26	2002	2002	NUM
ftr-411	414	27	.	.	PUNCT
ftr-411	415	1	glenn	glenn	PROPN
ftr-411	415	2	r.	r.	PROPN
ftr-411	415	3	simpson	simpson	PROPN
ftr-411	415	4	,	,	PUNCT
ftr-411	415	5	"	"	PUNCT
ftr-411	415	6	glaxo	glaxo	NOUN
ftr-411	415	7	in	in	ADP
ftr-411	415	8	major	major	ADJ
ftr-411	415	9	battle	battle	NOUN
ftr-411	415	10	with	with	ADP
ftr-411	415	11	irs	irs	PROPN
ftr-411	415	12	over	over	ADP
ftr-411	415	13	taxes	taxis	NOUN
ftr-411	415	14	on	on	ADP
ftr-411	415	15	years	year	NOUN
ftr-411	415	16	ofu.s	ofu.s	PROPN
ftr-411	415	17	.	.	PUNCT
ftr-411	415	18	sales	sale	NOUN
ftr-411	415	19	,	,	PUNCT
ftr-411	415	20	"	"	PUNCT
ftr-411	415	21	wall	wall	PROPN
ftr-411	415	22	street	street	PROPN
ftr-411	415	23	journal	journal	PROPN
ftr-411	415	24	,	,	PUNCT
ftr-411	415	25	june	june	PROPN
ftr-411	415	26	11	11	NUM
ftr-411	415	27	,	,	PUNCT
ftr-411	415	28	2002	2002	NUM
ftr-411	415	29	,	,	PUNCT
ftr-411	415	30	page	page	NOUN
ftr-411	415	31	1	1	NUM
ftr-411	415	32	.	.	PUNCT
ftr-411	415	33	2006	2006	NUM
ftr-411	415	34	]	]	PUNCT
ftr-411	415	35	florida	florida	PROPN
ftr-411	415	36	tax	tax	PROPN
ftr-411	415	37	review	review	NOUN
ftr-411	415	38	resolution	resolution	NOUN
ftr-411	415	39	,	,	PUNCT
ftr-411	415	40	and	and	CCONJ
ftr-411	415	41	the	the	DET
ftr-411	415	42	judicial	judicial	ADJ
ftr-411	415	43	arbitration	arbitration	NOUN
ftr-411	415	44	and	and	CCONJ
ftr-411	415	45	mediation	mediation	NOUN
ftr-411	415	46	services	service	NOUN
ftr-411	415	47	.	.	PUNCT
ftr-411	416	1	the	the	DET
ftr-411	416	2	oecd	oecd	PROPN
ftr-411	416	3	notes	note	VERB
ftr-411	416	4	that	that	SCONJ
ftr-411	416	5	the	the	DET
ftr-411	416	6	arbitrators	arbitrator	NOUN
ftr-411	416	7	in	in	ADP
ftr-411	416	8	an	an	DET
ftr-411	416	9	international	international	ADJ
ftr-411	416	10	tax	tax	NOUN
ftr-411	416	11	dispute	dispute	NOUN
ftr-411	416	12	might	might	AUX
ftr-411	416	13	incorporate	incorporate	VERB
ftr-411	416	14	such	such	ADJ
ftr-411	416	15	rules	rule	NOUN
ftr-411	416	16	,	,	PUNCT
ftr-411	416	17	mentioning	mention	VERB
ftr-411	416	18	by	by	ADP
ftr-411	416	19	name	name	NOUN
ftr-411	416	20	the	the	DET
ftr-411	416	21	icc	icc	NOUN
ftr-411	416	22	.	.	PUNCT
ftr-411	417	1	its	its	PRON
ftr-411	417	2	general	general	ADJ
ftr-411	417	3	rule	rule	NOUN
ftr-411	417	4	,	,	PUNCT
ftr-411	417	5	however	however	ADV
ftr-411	417	6	,	,	PUNCT
ftr-411	417	7	is	be	AUX
ftr-411	417	8	that	that	SCONJ
ftr-411	417	9	the	the	DET
ftr-411	417	10	arbitrators	arbitrator	NOUN
ftr-411	417	11	are	be	AUX
ftr-411	417	12	to	to	PART
ftr-411	417	13	develop	develop	VERB
ftr-411	417	14	their	their	PRON
ftr-411	417	15	own	own	ADJ
ftr-411	417	16	procedural	procedural	ADJ
ftr-411	417	17	rules	rule	NOUN
ftr-411	417	18	on	on	ADP
ftr-411	417	19	a	a	DET
ftr-411	417	20	case	case	NOUN
ftr-411	417	21	-	-	PUNCT
ftr-411	417	22	by	by	ADP
ftr-411	417	23	-	-	PUNCT
ftr-411	417	24	case	case	NOUN
ftr-411	417	25	basis	basis	NOUN
ftr-411	417	26	.	.	PUNCT
ftr-411	418	1	leaving	leave	VERB
ftr-411	418	2	to	to	ADP
ftr-411	418	3	the	the	DET
ftr-411	418	4	arbitrators	arbitrator	NOUN
ftr-411	418	5	the	the	DET
ftr-411	418	6	job	job	NOUN
ftr-411	418	7	of	of	ADP
ftr-411	418	8	developing	develop	VERB
ftr-411	418	9	ad	ad	NOUN
ftr-411	418	10	hoc	hoc	X
ftr-411	418	11	rules	rule	NOUN
ftr-411	418	12	for	for	ADP
ftr-411	418	13	each	each	DET
ftr-411	418	14	arbitration	arbitration	NOUN
ftr-411	418	15	proceeding	proceeding	NOUN
ftr-411	418	16	is	be	AUX
ftr-411	418	17	a	a	DET
ftr-411	418	18	decidedly	decidedly	ADV
ftr-411	418	19	bad	bad	ADJ
ftr-411	418	20	idea	idea	NOUN
ftr-411	418	21	in	in	ADP
ftr-411	418	22	my	my	PRON
ftr-411	418	23	view	view	NOUN
ftr-411	418	24	.	.	PUNCT
ftr-411	419	1	i	i	PRON
ftr-411	419	2	support	support	VERB
ftr-411	419	3	a	a	DET
ftr-411	419	4	full	full	ADJ
ftr-411	419	5	grant	grant	NOUN
ftr-411	419	6	of	of	ADP
ftr-411	419	7	authority	authority	NOUN
ftr-411	419	8	to	to	ADP
ftr-411	419	9	the	the	DET
ftr-411	419	10	arbitrators	arbitrator	NOUN
ftr-411	419	11	to	to	PART
ftr-411	419	12	set	set	VERB
ftr-411	419	13	their	their	PRON
ftr-411	419	14	own	own	ADJ
ftr-411	419	15	rules	rule	NOUN
ftr-411	419	16	.	.	PUNCT
ftr-411	420	1	any	any	DET
ftr-411	420	2	other	other	ADJ
ftr-411	420	3	approach	approach	NOUN
ftr-411	420	4	might	might	AUX
ftr-411	420	5	compromise	compromise	VERB
ftr-411	420	6	the	the	DET
ftr-411	420	7	finality	finality	NOUN
ftr-411	420	8	of	of	ADP
ftr-411	420	9	the	the	DET
ftr-411	420	10	decision	decision	NOUN
ftr-411	420	11	of	of	ADP
ftr-411	420	12	the	the	DET
ftr-411	420	13	arbitrators	arbitrator	NOUN
ftr-411	420	14	.	.	PUNCT
ftr-411	421	1	but	but	CCONJ
ftr-411	421	2	the	the	DET
ftr-411	421	3	arbitrators	arbitrator	NOUN
ftr-411	421	4	should	should	AUX
ftr-411	421	5	not	not	PART
ftr-411	421	6	be	be	AUX
ftr-411	421	7	left	leave	VERB
ftr-411	421	8	without	without	ADP
ftr-411	421	9	detailed	detailed	ADJ
ftr-411	421	10	guidance	guidance	NOUN
ftr-411	421	11	in	in	ADP
ftr-411	421	12	selecting	select	VERB
ftr-411	421	13	the	the	DET
ftr-411	421	14	rules	rule	NOUN
ftr-411	421	15	of	of	ADP
ftr-411	421	16	engagement	engagement	NOUN
ftr-411	421	17	.	.	PUNCT
ftr-411	422	1	in	in	ADP
ftr-411	422	2	the	the	DET
ftr-411	422	3	typical	typical	ADJ
ftr-411	422	4	case	case	NOUN
ftr-411	422	5	,	,	PUNCT
ftr-411	422	6	the	the	DET
ftr-411	422	7	arbitrators	arbitrator	NOUN
ftr-411	422	8	are	be	AUX
ftr-411	422	9	likely	likely	ADJ
ftr-411	422	10	to	to	PART
ftr-411	422	11	be	be	AUX
ftr-411	422	12	tax	tax	NOUN
ftr-411	422	13	professionals	professional	NOUN
ftr-411	422	14	,	,	PUNCT
ftr-411	422	15	not	not	PART
ftr-411	422	16	professional	professional	ADJ
ftr-411	422	17	arbitrators	arbitrator	NOUN
ftr-411	422	18	.	.	PUNCT
ftr-411	423	1	having	have	VERB
ftr-411	423	2	them	they	PRON
ftr-411	423	3	formulate	formulate	VERB
ftr-411	423	4	their	their	PRON
ftr-411	423	5	own	own	ADJ
ftr-411	423	6	rules	rule	NOUN
ftr-411	423	7	of	of	ADP
ftr-411	423	8	procedure	procedure	NOUN
ftr-411	423	9	as	as	SCONJ
ftr-411	423	10	they	they	PRON
ftr-411	423	11	go	go	VERB
ftr-411	423	12	along	along	ADV
ftr-411	423	13	will	will	AUX
ftr-411	423	14	severely	severely	ADV
ftr-411	423	15	compromise	compromise	VERB
ftr-411	423	16	their	their	PRON
ftr-411	423	17	ability	ability	NOUN
ftr-411	423	18	to	to	PART
ftr-411	423	19	meet	meet	VERB
ftr-411	423	20	their	their	PRON
ftr-411	423	21	strict	strict	ADJ
ftr-411	423	22	time	time	NOUN
ftr-411	423	23	deadlines	deadline	NOUN
ftr-411	423	24	.	.	PUNCT
ftr-411	424	1	the	the	DET
ftr-411	424	2	experience	experience	NOUN
ftr-411	424	3	of	of	ADP
ftr-411	424	4	private	private	ADJ
ftr-411	424	5	arbitration	arbitration	NOUN
ftr-411	424	6	in	in	ADP
ftr-411	424	7	the	the	DET
ftr-411	424	8	united	united	PROPN
ftr-411	424	9	states	states	PROPN
ftr-411	424	10	clearly	clearly	ADV
ftr-411	424	11	shows	show	VERB
ftr-411	424	12	that	that	SCONJ
ftr-411	424	13	inexperienced	inexperienced	ADJ
ftr-411	424	14	arbitrators	arbitrator	NOUN
ftr-411	424	15	should	should	AUX
ftr-411	424	16	not	not	PART
ftr-411	424	17	be	be	AUX
ftr-411	424	18	devising	devise	VERB
ftr-411	424	19	procedural	procedural	ADJ
ftr-411	424	20	rules	rule	NOUN
ftr-411	424	21	on	on	ADP
ftr-411	424	22	the	the	DET
ftr-411	424	23	fly	fly	NOUN
ftr-411	424	24	.	.	PUNCT
ftr-411	425	1	they	they	PRON
ftr-411	425	2	should	should	AUX
ftr-411	425	3	adopt	adopt	VERB
ftr-411	425	4	an	an	DET
ftr-411	425	5	approved	approve	VERB
ftr-411	425	6	set	set	NOUN
ftr-411	425	7	of	of	ADP
ftr-411	425	8	rules	rule	NOUN
ftr-411	425	9	developed	develop	VERB
ftr-411	425	10	by	by	ADP
ftr-411	425	11	professionals	professional	NOUN
ftr-411	425	12	,	,	PUNCT
ftr-411	425	13	which	which	PRON
ftr-411	425	14	they	they	PRON
ftr-411	425	15	can	can	AUX
ftr-411	425	16	then	then	ADV
ftr-411	425	17	adapt	adapt	VERB
ftr-411	425	18	as	as	ADP
ftr-411	425	19	circumstances	circumstance	NOUN
ftr-411	425	20	warrant	warrant	VERB
ftr-411	425	21	.	.	PUNCT
ftr-411	426	1	e.	e.	PROPN
ftr-411	426	2	some	some	DET
ftr-411	426	3	additional	additional	ADJ
ftr-411	426	4	criticisms	criticism	NOUN
ftr-411	426	5	the	the	DET
ftr-411	426	6	oecd	oecd	PROPN
ftr-411	426	7	proposal	proposal	NOUN
ftr-411	426	8	is	be	AUX
ftr-411	426	9	long	long	ADJ
ftr-411	426	10	and	and	CCONJ
ftr-411	426	11	complex	complex	ADJ
ftr-411	426	12	,	,	PUNCT
ftr-411	426	13	and	and	CCONJ
ftr-411	426	14	this	this	DET
ftr-411	426	15	brief	brief	ADJ
ftr-411	426	16	report	report	NOUN
ftr-411	426	17	does	do	AUX
ftr-411	426	18	not	not	PART
ftr-411	426	19	do	do	VERB
ftr-411	426	20	itjustice	itjustice	NOUN
ftr-411	426	21	.	.	PUNCT
ftr-411	427	1	i	i	PRON
ftr-411	427	2	have	have	AUX
ftr-411	427	3	emphasized	emphasize	VERB
ftr-411	427	4	the	the	DET
ftr-411	427	5	features	feature	NOUN
ftr-411	427	6	of	of	ADP
ftr-411	427	7	the	the	DET
ftr-411	427	8	proposal	proposal	NOUN
ftr-411	427	9	i	i	PRON
ftr-411	427	10	find	find	VERB
ftr-411	427	11	objectionable	objectionable	ADJ
ftr-411	427	12	or	or	CCONJ
ftr-411	427	13	unworkable	unworkable	ADJ
ftr-411	427	14	and	and	CCONJ
ftr-411	427	15	have	have	AUX
ftr-411	427	16	largely	largely	ADV
ftr-411	427	17	ignored	ignore	VERB
ftr-411	427	18	the	the	DET
ftr-411	427	19	features	feature	NOUN
ftr-411	427	20	that	that	PRON
ftr-411	427	21	deserve	deserve	VERB
ftr-411	427	22	praise	praise	NOUN
ftr-411	427	23	.	.	PUNCT
ftr-411	428	1	my	my	PRON
ftr-411	428	2	purpose	purpose	NOUN
ftr-411	428	3	is	be	AUX
ftr-411	428	4	not	not	PART
ftr-411	428	5	to	to	PART
ftr-411	428	6	give	give	VERB
ftr-411	428	7	an	an	DET
ftr-411	428	8	overall	overall	ADJ
ftr-411	428	9	evaluation	evaluation	NOUN
ftr-411	428	10	of	of	ADP
ftr-411	428	11	the	the	DET
ftr-411	428	12	proposal	proposal	NOUN
ftr-411	428	13	but	but	CCONJ
ftr-411	428	14	to	to	PART
ftr-411	428	15	point	point	VERB
ftr-411	428	16	out	out	ADP
ftr-411	428	17	areas	area	NOUN
ftr-411	428	18	that	that	PRON
ftr-411	428	19	i	i	PRON
ftr-411	428	20	believe	believe	VERB
ftr-411	428	21	need	need	VERB
ftr-411	428	22	fixing	fix	VERB
ftr-411	428	23	or	or	CCONJ
ftr-411	428	24	,	,	PUNCT
ftr-411	428	25	in	in	ADP
ftr-411	428	26	the	the	DET
ftr-411	428	27	case	case	NOUN
ftr-411	428	28	of	of	ADP
ftr-411	428	29	the	the	DET
ftr-411	428	30	secrecy	secrecy	NOUN
ftr-411	428	31	rules	rule	NOUN
ftr-411	428	32	,	,	PUNCT
ftr-411	428	33	a	a	DET
ftr-411	428	34	fundamental	fundamental	ADJ
ftr-411	428	35	change	change	NOUN
ftr-411	428	36	in	in	ADP
ftr-411	428	37	direction	direction	NOUN
ftr-411	428	38	.	.	PUNCT
ftr-411	429	1	in	in	ADP
ftr-411	429	2	closing	closing	NOUN
ftr-411	429	3	,	,	PUNCT
ftr-411	429	4	i	i	PRON
ftr-411	429	5	offer	offer	VERB
ftr-411	429	6	the	the	DET
ftr-411	429	7	following	follow	VERB
ftr-411	429	8	additional	additional	ADJ
ftr-411	429	9	brief	brief	ADJ
ftr-411	429	10	criticisms	criticism	NOUN
ftr-411	429	11	.	.	PUNCT
ftr-411	430	1	1	1	X
ftr-411	430	2	.	.	X
ftr-411	430	3	reimbursement	reimbursement	NOUN
ftr-411	430	4	for	for	ADP
ftr-411	430	5	wasted	waste	VERB
ftr-411	430	6	expenses	expense	NOUN
ftr-411	430	7	.	.	PUNCT
ftr-411	431	1	i	i	PRON
ftr-411	431	2	understand	understand	VERB
ftr-411	431	3	the	the	DET
ftr-411	431	4	rationale	rationale	NOUN
ftr-411	431	5	for	for	ADP
ftr-411	431	6	requiring	require	VERB
ftr-411	431	7	the	the	DET
ftr-411	431	8	parties	party	NOUN
ftr-411	431	9	to	to	PART
ftr-411	431	10	foot	foot	VERB
ftr-411	431	11	the	the	DET
ftr-411	431	12	bill	bill	NOUN
ftr-411	431	13	for	for	ADP
ftr-411	431	14	the	the	DET
ftr-411	431	15	arbitration	arbitration	NOUN
ftr-411	431	16	proceedings	proceeding	NOUN
ftr-411	431	17	.	.	PUNCT
ftr-411	432	1	it	it	PRON
ftr-411	432	2	is	be	AUX
ftr-411	432	3	inconsistent	inconsistent	ADJ
ftr-411	432	4	with	with	ADP
ftr-411	432	5	that	that	DET
ftr-411	432	6	rationale	rationale	NOUN
ftr-411	432	7	,	,	PUNCT
ftr-411	432	8	however	however	ADV
ftr-411	432	9	,	,	PUNCT
ftr-411	432	10	to	to	PART
ftr-411	432	11	treat	treat	VERB
ftr-411	432	12	the	the	DET
ftr-411	432	13	taxpayer	taxpayer	NOUN
ftr-411	432	14	as	as	SCONJ
ftr-411	432	15	if	if	SCONJ
ftr-411	432	16	it	it	PRON
ftr-411	432	17	were	be	AUX
ftr-411	432	18	also	also	ADV
ftr-411	432	19	a	a	DET
ftr-411	432	20	party	party	NOUN
ftr-411	432	21	.	.	PUNCT
ftr-411	433	1	in	in	ADP
ftr-411	433	2	any	any	DET
ftr-411	433	3	event	event	NOUN
ftr-411	433	4	,	,	PUNCT
ftr-411	433	5	the	the	DET
ftr-411	433	6	rationale	rationale	NOUN
ftr-411	433	7	is	be	AUX
ftr-411	433	8	inapplicable	inapplicable	ADJ
ftr-411	433	9	when	when	SCONJ
ftr-411	433	10	the	the	DET
ftr-411	433	11	taxpayer	taxpayer	NOUN
ftr-411	433	12	,	,	PUNCT
ftr-411	433	13	after	after	ADP
ftr-411	433	14	instigating	instigate	VERB
ftr-411	433	15	the	the	DET
ftr-411	433	16	arbitration	arbitration	NOUN
ftr-411	433	17	procedure	procedure	NOUN
ftr-411	433	18	,	,	PUNCT
ftr-411	433	19	takes	take	VERB
ftr-411	433	20	advantage	advantage	NOUN
ftr-411	433	21	of	of	ADP
ftr-411	433	22	domestic	domestic	ADJ
ftr-411	433	23	law	law	NOUN
ftr-411	433	24	to	to	PART
ftr-411	433	25	challenge	challenge	VERB
ftr-411	433	26	the	the	DET
ftr-411	433	27	decision	decision	NOUN
ftr-411	433	28	of	of	ADP
ftr-411	433	29	the	the	DET
ftr-411	433	30	arbitrators	arbitrator	NOUN
ftr-411	433	31	in	in	ADP
ftr-411	433	32	the	the	DET
ftr-411	433	33	domestic	domestic	ADJ
ftr-411	433	34	courts	court	NOUN
ftr-411	433	35	.	.	PUNCT
ftr-411	434	1	in	in	ADP
ftr-411	434	2	such	such	DET
ftr-411	434	3	an	an	DET
ftr-411	434	4	event	event	NOUN
ftr-411	434	5	,	,	PUNCT
ftr-411	434	6	the	the	DET
ftr-411	434	7	taxpayer	taxpayer	NOUN
ftr-411	434	8	has	have	AUX
ftr-411	434	9	wasted	waste	VERB
ftr-411	434	10	the	the	DET
ftr-411	434	11	time	time	NOUN
ftr-411	434	12	and	and	CCONJ
ftr-411	434	13	resources	resource	NOUN
ftr-411	434	14	of	of	ADP
ftr-411	434	15	the	the	DET
ftr-411	434	16	two	two	NUM
ftr-411	434	17	governments	government	NOUN
ftr-411	434	18	and	and	CCONJ
ftr-411	434	19	should	should	AUX
ftr-411	434	20	be	be	AUX
ftr-411	434	21	required	require	VERB
ftr-411	434	22	to	to	PART
ftr-411	434	23	reimburse	reimburse	VERB
ftr-411	434	24	them	they	PRON
ftr-411	434	25	for	for	ADP
ftr-411	434	26	the	the	DET
ftr-411	434	27	full	full	ADJ
ftr-411	434	28	cost	cost	NOUN
ftr-411	434	29	of	of	ADP
ftr-411	434	30	the	the	DET
ftr-411	434	31	arbitration.29	arbitration.29	NOUN
ftr-411	434	32	29	29	NUM
ftr-411	434	33	.	.	PUNCT
ftr-411	435	1	for	for	ADP
ftr-411	435	2	a	a	DET
ftr-411	435	3	similar	similar	ADJ
ftr-411	435	4	suggestion	suggestion	NOUN
ftr-411	435	5	,	,	PUNCT
ftr-411	435	6	see	see	VERB
ftr-411	435	7	ault	ault	PROPN
ftr-411	435	8	,	,	PUNCT
ftr-411	435	9	supra	supra	PROPN
ftr-411	435	10	note	note	NOUN
ftr-411	435	11	5	5	NUM
ftr-411	435	12	at	at	ADP
ftr-411	435	13	147	147	NUM
ftr-411	435	14	(	(	PUNCT
ftr-411	435	15	2005	2005	NUM
ftr-411	435	16	)	)	PUNCT
ftr-411	435	17	(	(	PUNCT
ftr-411	435	18	"	"	PUNCT
ftr-411	435	19	it	it	PRON
ftr-411	435	20	might	might	AUX
ftr-411	435	21	also	also	ADV
ftr-411	435	22	be	be	AUX
ftr-411	435	23	possible	possible	ADJ
ftr-411	435	24	to	to	PART
ftr-411	435	25	stipulate	stipulate	VERB
ftr-411	435	26	that	that	SCONJ
ftr-411	435	27	the	the	DET
ftr-411	435	28	taxpayer	taxpayer	NOUN
ftr-411	435	29	would	would	AUX
ftr-411	435	30	have	have	VERB
ftr-411	435	31	to	to	PART
ftr-411	435	32	bear	bear	VERB
ftr-411	435	33	the	the	DET
ftr-411	435	34	costs	cost	NOUN
ftr-411	435	35	of	of	ADP
ftr-411	435	36	the	the	DET
ftr-411	435	37	arbitration	arbitration	NOUN
ftr-411	435	38	procedure	procedure	NOUN
ftr-411	435	39	if	if	SCONJ
ftr-411	435	40	he	he	PRON
ftr-411	435	41	subsequently	subsequently	ADV
ftr-411	435	42	refused	refuse	VERB
ftr-411	435	43	to	to	PART
ftr-411	435	44	be	be	AUX
ftr-411	435	45	bound	bind	VERB
ftr-411	435	46	by	by	ADP
ftr-411	435	47	the	the	DET
ftr-411	435	48	procedure	procedure	NOUN
ftr-411	435	49	which	which	DET
ftr-411	435	50	[	[	X
ftr-411	435	51	vol	vol	NOUN
ftr-411	435	52	.	.	PUNCT
ftr-411	435	53	7:9	7:9	NUM
ftr-411	435	54	comments	comment	NOUN
ftr-411	435	55	on	on	ADP
ftr-411	435	56	the	the	DET
ftr-411	435	57	oecd	oecd	PROPN
ftr-411	435	58	proposal	proposal	NOUN
ftr-411	435	59	the	the	DET
ftr-411	435	60	recoverable	recoverable	ADJ
ftr-411	435	61	costs	cost	NOUN
ftr-411	435	62	should	should	AUX
ftr-411	435	63	include	include	VERB
ftr-411	435	64	a	a	DET
ftr-411	435	65	reasonable	reasonable	ADJ
ftr-411	435	66	allowance	allowance	NOUN
ftr-411	435	67	for	for	ADP
ftr-411	435	68	the	the	DET
ftr-411	435	69	time	time	NOUN
ftr-411	435	70	of	of	ADP
ftr-411	435	71	the	the	DET
ftr-411	435	72	tax	tax	NOUN
ftr-411	435	73	officials	official	NOUN
ftr-411	435	74	involved	involve	VERB
ftr-411	435	75	in	in	ADP
ftr-411	435	76	preparing	prepare	VERB
ftr-411	435	77	their	their	PRON
ftr-411	435	78	government	government	NOUN
ftr-411	435	79	's	's	PART
ftr-411	435	80	case	case	NOUN
ftr-411	435	81	.	.	PUNCT
ftr-411	436	1	2	2	X
ftr-411	436	2	.	.	X
ftr-411	436	3	respect	respect	NOUN
ftr-411	436	4	for	for	ADP
ftr-411	436	5	tax	tax	NOUN
ftr-411	436	6	officials	official	NOUN
ftr-411	436	7	.	.	PUNCT
ftr-411	437	1	the	the	DET
ftr-411	437	2	negative	negative	ADJ
ftr-411	437	3	tone	tone	NOUN
ftr-411	437	4	directed	direct	VERB
ftr-411	437	5	at	at	ADP
ftr-411	437	6	tax	tax	NOUN
ftr-411	437	7	officials	official	NOUN
ftr-411	437	8	in	in	ADP
ftr-411	437	9	the	the	DET
ftr-411	437	10	oecd	oecd	PROPN
ftr-411	437	11	report	report	NOUN
ftr-411	437	12	is	be	AUX
ftr-411	437	13	palpable	palpable	ADJ
ftr-411	437	14	.	.	PUNCT
ftr-411	438	1	portions	portion	NOUN
ftr-411	438	2	of	of	ADP
ftr-411	438	3	the	the	DET
ftr-411	438	4	report	report	NOUN
ftr-411	438	5	sound	sound	VERB
ftr-411	438	6	like	like	SCONJ
ftr-411	438	7	they	they	PRON
ftr-411	438	8	were	be	AUX
ftr-411	438	9	drafted	draft	VERB
ftr-411	438	10	by	by	ADP
ftr-411	438	11	the	the	DET
ftr-411	438	12	international	international	PROPN
ftr-411	438	13	chamber	chamber	PROPN
ftr-411	438	14	of	of	ADP
ftr-411	438	15	commerce	commerce	PROPN
ftr-411	438	16	.	.	PUNCT
ftr-411	439	1	for	for	ADP
ftr-411	439	2	example	example	NOUN
ftr-411	439	3	,	,	PUNCT
ftr-411	439	4	in	in	ADP
ftr-411	439	5	paragraph	paragraph	NOUN
ftr-411	439	6	9	9	NUM
ftr-411	439	7	,	,	PUNCT
ftr-411	439	8	the	the	DET
ftr-411	439	9	report	report	NOUN
ftr-411	439	10	suggests	suggest	VERB
ftr-411	439	11	that	that	SCONJ
ftr-411	439	12	tax	tax	NOUN
ftr-411	439	13	officials	official	NOUN
ftr-411	439	14	have	have	VERB
ftr-411	439	15	"	"	PUNCT
ftr-411	439	16	no	no	DET
ftr-411	439	17	incentive	incentive	NOUN
ftr-411	439	18	"	"	PUNCT
ftr-411	439	19	to	to	PART
ftr-411	439	20	settle	settle	VERB
ftr-411	439	21	disputes	dispute	NOUN
ftr-411	439	22	in	in	ADP
ftr-411	439	23	the	the	DET
ftr-411	439	24	absence	absence	NOUN
ftr-411	439	25	of	of	ADP
ftr-411	439	26	the	the	DET
ftr-411	439	27	threat	threat	NOUN
ftr-411	439	28	of	of	ADP
ftr-411	439	29	binding	bind	VERB
ftr-411	439	30	arbitration.30	arbitration.30	NOUN
ftr-411	439	31	that	that	PRON
ftr-411	439	32	claim	claim	NOUN
ftr-411	439	33	is	be	AUX
ftr-411	439	34	obviously	obviously	ADV
ftr-411	439	35	wrong	wrong	ADJ
ftr-411	439	36	and	and	CCONJ
ftr-411	439	37	demeaning	demeaning	ADJ
ftr-411	439	38	.	.	PUNCT
ftr-411	440	1	tax	tax	NOUN
ftr-411	440	2	officials	official	NOUN
ftr-411	440	3	have	have	VERB
ftr-411	440	4	very	very	ADV
ftr-411	440	5	strong	strong	ADJ
ftr-411	440	6	incentives	incentive	NOUN
ftr-411	440	7	to	to	PART
ftr-411	440	8	settle	settle	VERB
ftr-411	440	9	disputes	dispute	NOUN
ftr-411	440	10	and	and	CCONJ
ftr-411	440	11	achieve	achieve	VERB
ftr-411	440	12	fair	fair	ADJ
ftr-411	440	13	results	result	NOUN
ftr-411	440	14	,	,	PUNCT
ftr-411	440	15	and	and	CCONJ
ftr-411	440	16	they	they	PRON
ftr-411	440	17	do	do	VERB
ftr-411	440	18	so	so	ADV
ftr-411	440	19	,	,	PUNCT
ftr-411	440	20	according	accord	VERB
ftr-411	440	21	to	to	ADP
ftr-411	440	22	the	the	DET
ftr-411	440	23	oecd	oecd	PROPN
ftr-411	440	24	,	,	PUNCT
ftr-411	440	25	except	except	SCONJ
ftr-411	440	26	in	in	ADP
ftr-411	440	27	rare	rare	ADJ
ftr-411	440	28	cases	case	NOUN
ftr-411	440	29	.	.	PUNCT
ftr-411	441	1	3	3	X
ftr-411	441	2	.	.	X
ftr-411	441	3	government	government	NOUN
ftr-411	441	4	avoidance	avoidance	NOUN
ftr-411	441	5	of	of	ADP
ftr-411	441	6	mutual	mutual	ADJ
ftr-411	441	7	assistance	assistance	NOUN
ftr-411	441	8	procedure	procedure	NOUN
ftr-411	441	9	.	.	PUNCT
ftr-411	442	1	the	the	DET
ftr-411	442	2	claim	claim	NOUN
ftr-411	442	3	of	of	ADP
ftr-411	442	4	the	the	DET
ftr-411	442	5	oecd	oecd	PROPN
ftr-411	442	6	that	that	SCONJ
ftr-411	442	7	the	the	DET
ftr-411	442	8	existence	existence	NOUN
ftr-411	442	9	of	of	ADP
ftr-411	442	10	an	an	DET
ftr-411	442	11	arbitration	arbitration	NOUN
ftr-411	442	12	procedure	procedure	NOUN
ftr-411	442	13	will	will	AUX
ftr-411	442	14	encourage	encourage	VERB
ftr-411	442	15	governments	government	NOUN
ftr-411	442	16	to	to	PART
ftr-411	442	17	use	use	VERB
ftr-411	442	18	the	the	DET
ftr-411	442	19	competent	competent	ADJ
ftr-411	442	20	-	-	PUNCT
ftr-411	442	21	authority	authority	NOUN
ftr-411	442	22	mechanism3	mechanism3	NOUN
ftr-411	442	23	'	'	PUNCT
ftr-411	442	24	is	be	AUX
ftr-411	442	25	almost	almost	ADV
ftr-411	442	26	certainly	certainly	ADV
ftr-411	442	27	wrong	wrong	ADJ
ftr-411	442	28	in	in	ADP
ftr-411	442	29	most	most	ADJ
ftr-411	442	30	cases	case	NOUN
ftr-411	442	31	.	.	PUNCT
ftr-411	443	1	the	the	DET
ftr-411	443	2	oecd	oecd	PROPN
ftr-411	443	3	arbitration	arbitration	NOUN
ftr-411	443	4	procedure	procedure	NOUN
ftr-411	443	5	is	be	AUX
ftr-411	443	6	one	one	NUM
ftr-411	443	7	-	-	PUNCT
ftr-411	443	8	sided	sided	ADJ
ftr-411	443	9	,	,	PUNCT
ftr-411	443	10	secretive	secretive	ADJ
ftr-411	443	11	,	,	PUNCT
ftr-411	443	12	expensive	expensive	ADJ
ftr-411	443	13	for	for	ADP
ftr-411	443	14	the	the	DET
ftr-411	443	15	governments	government	NOUN
ftr-411	443	16	,	,	PUNCT
ftr-411	443	17	and	and	CCONJ
ftr-411	443	18	an	an	DET
ftr-411	443	19	intrusion	intrusion	NOUN
ftr-411	443	20	on	on	ADP
ftr-411	443	21	national	national	ADJ
ftr-411	443	22	sovereignty	sovereignty	NOUN
ftr-411	443	23	.	.	PUNCT
ftr-411	444	1	most	most	ADJ
ftr-411	444	2	governments	government	NOUN
ftr-411	444	3	will	will	AUX
ftr-411	444	4	want	want	VERB
ftr-411	444	5	to	to	PART
ftr-411	444	6	avoid	avoid	VERB
ftr-411	444	7	arbitration	arbitration	NOUN
ftr-411	444	8	.	.	PUNCT
ftr-411	445	1	the	the	DET
ftr-411	445	2	oecd	oecd	PROPN
ftr-411	445	3	believes	believe	VERB
ftr-411	445	4	that	that	SCONJ
ftr-411	445	5	this	this	DET
ftr-411	445	6	aversion	aversion	NOUN
ftr-411	445	7	to	to	ADP
ftr-411	445	8	arbitration	arbitration	NOUN
ftr-411	445	9	will	will	AUX
ftr-411	445	10	lead	lead	VERB
ftr-411	445	11	to	to	ADP
ftr-411	445	12	settlement	settlement	NOUN
ftr-411	445	13	in	in	ADP
ftr-411	445	14	the	the	DET
ftr-411	445	15	rare	rare	ADJ
ftr-411	445	16	cases	case	NOUN
ftr-411	445	17	not	not	PART
ftr-411	445	18	already	already	ADV
ftr-411	445	19	being	be	AUX
ftr-411	445	20	settled	settle	VERB
ftr-411	445	21	.	.	PUNCT
ftr-411	446	1	that	that	DET
ftr-411	446	2	speculation	speculation	NOUN
ftr-411	446	3	may	may	AUX
ftr-411	446	4	be	be	AUX
ftr-411	446	5	well	well	ADV
ftr-411	446	6	-	-	PUNCT
ftr-411	446	7	founded.32	founded.32	VERB
ftr-411	446	8	but	but	CCONJ
ftr-411	446	9	the	the	DET
ftr-411	446	10	aversion	aversion	NOUN
ftr-411	446	11	to	to	ADP
ftr-411	446	12	arbitration	arbitration	NOUN
ftr-411	446	13	also	also	ADV
ftr-411	446	14	is	be	AUX
ftr-411	446	15	likely	likely	ADJ
ftr-411	446	16	to	to	PART
ftr-411	446	17	cause	cause	VERB
ftr-411	446	18	many	many	ADJ
ftr-411	446	19	governments	government	NOUN
ftr-411	446	20	to	to	PART
ftr-411	446	21	nip	nip	VERB
ftr-411	446	22	the	the	DET
ftr-411	446	23	threat	threat	NOUN
ftr-411	446	24	of	of	ADP
ftr-411	446	25	arbitration	arbitration	NOUN
ftr-411	446	26	in	in	ADP
ftr-411	446	27	the	the	DET
ftr-411	446	28	bud	bud	NOUN
ftr-411	446	29	by	by	ADP
ftr-411	446	30	simply	simply	ADV
ftr-411	446	31	declining	decline	VERB
ftr-411	446	32	to	to	PART
ftr-411	446	33	engage	engage	VERB
ftr-411	446	34	in	in	ADP
ftr-411	446	35	the	the	DET
ftr-411	446	36	mutual	mutual	ADJ
ftr-411	446	37	agreement	agreement	NOUN
ftr-411	446	38	procedure.33	procedure.33	NOUN
ftr-411	446	39	many	many	ADJ
ftr-411	446	40	governments	government	NOUN
ftr-411	446	41	are	be	AUX
ftr-411	446	42	already	already	ADV
ftr-411	446	43	cautious	cautious	ADJ
ftr-411	446	44	in	in	ADP
ftr-411	446	45	the	the	DET
ftr-411	446	46	use	use	NOUN
ftr-411	446	47	of	of	ADP
ftr-411	446	48	that	that	DET
ftr-411	446	49	procedure	procedure	NOUN
ftr-411	446	50	.	.	PUNCT
ftr-411	447	1	i	i	PRON
ftr-411	447	2	would	would	AUX
ftr-411	447	3	anticipate	anticipate	VERB
ftr-411	447	4	that	that	SCONJ
ftr-411	447	5	many	many	ADJ
ftr-411	447	6	governments	government	NOUN
ftr-411	447	7	offered	offer	VERB
ftr-411	447	8	him	he	PRON
ftr-411	447	9	a	a	DET
ftr-411	447	10	solution	solution	NOUN
ftr-411	447	11	to	to	ADP
ftr-411	447	12	double	double	ADJ
ftr-411	447	13	taxation	taxation	NOUN
ftr-411	447	14	"	"	PUNCT
ftr-411	447	15	)	)	PUNCT
ftr-411	447	16	.	.	PUNCT
ftr-411	448	1	30	30	NUM
ftr-411	448	2	.	.	PUNCT
ftr-411	449	1	oecd	oecd	PROPN
ftr-411	449	2	proposal	proposal	PROPN
ftr-411	449	3	,	,	PUNCT
ftr-411	449	4	supra	supra	PROPN
ftr-411	449	5	note	note	PROPN
ftr-411	449	6	1	1	NUM
ftr-411	449	7	,	,	PUNCT
ftr-411	449	8	9	9	NUM
ftr-411	449	9	.	.	NOUN
ftr-411	449	10	31	31	NUM
ftr-411	449	11	.	.	PUNCT
ftr-411	449	12	see	see	VERB
ftr-411	449	13	oecd	oecd	PROPN
ftr-411	449	14	proposal	proposal	PROPN
ftr-411	449	15	,	,	PUNCT
ftr-411	449	16	supra	supra	PROPN
ftr-411	449	17	note	note	PROPN
ftr-411	449	18	1	1	NUM
ftr-411	449	19	,	,	PUNCT
ftr-411	449	20	11	11	NUM
ftr-411	449	21	.	.	X
ftr-411	449	22	32	32	NUM
ftr-411	449	23	.	.	PUNCT
ftr-411	450	1	professor	professor	NOUN
ftr-411	450	2	park	park	NOUN
ftr-411	450	3	makes	make	VERB
ftr-411	450	4	a	a	DET
ftr-411	450	5	similar	similar	ADJ
ftr-411	450	6	prediction	prediction	NOUN
ftr-411	450	7	.	.	PUNCT
ftr-411	451	1	see	see	VERB
ftr-411	451	2	park	park	NOUN
ftr-411	451	3	,	,	PUNCT
ftr-411	451	4	supra	supra	PROPN
ftr-411	451	5	note	note	NOUN
ftr-411	451	6	20	20	NUM
ftr-411	451	7	at	at	ADP
ftr-411	451	8	804	804	NUM
ftr-411	451	9	(	(	PUNCT
ftr-411	451	10	"	"	PUNCT
ftr-411	451	11	like	like	ADP
ftr-411	451	12	dr	dr	PROPN
ftr-411	451	13	.	.	PROPN
ftr-411	451	14	johnson	johnson	PROPN
ftr-411	451	15	's	's	PART
ftr-411	451	16	proverbial	proverbial	ADJ
ftr-411	451	17	hanging	hanging	NOUN
ftr-411	451	18	,	,	PUNCT
ftr-411	451	19	the	the	DET
ftr-411	451	20	prospect	prospect	NOUN
ftr-411	451	21	of	of	ADP
ftr-411	451	22	arbitration	arbitration	NOUN
ftr-411	451	23	would	would	AUX
ftr-411	451	24	serve	serve	VERB
ftr-411	451	25	to	to	PART
ftr-411	451	26	focus	focus	VERB
ftr-411	451	27	the	the	DET
ftr-411	451	28	minds	mind	NOUN
ftr-411	451	29	of	of	ADP
ftr-411	451	30	the	the	DET
ftr-411	451	31	administrative	administrative	ADJ
ftr-411	451	32	authorities	authority	NOUN
ftr-411	451	33	to	to	PART
ftr-411	451	34	find	find	VERB
ftr-411	451	35	a	a	DET
ftr-411	451	36	sensible	sensible	ADJ
ftr-411	451	37	solution	solution	NOUN
ftr-411	451	38	,	,	PUNCT
ftr-411	451	39	for	for	ADP
ftr-411	451	40	fear	fear	NOUN
ftr-411	451	41	of	of	ADP
ftr-411	451	42	seeing	see	VERB
ftr-411	451	43	the	the	DET
ftr-411	451	44	matter	matter	NOUN
ftr-411	451	45	taken	take	VERB
ftr-411	451	46	out	out	ADP
ftr-411	451	47	oftheir	oftheir	DET
ftr-411	451	48	hands	hand	NOUN
ftr-411	451	49	altogether	altogether	ADV
ftr-411	451	50	for	for	ADP
ftr-411	451	51	decision	decision	NOUN
ftr-411	451	52	by	by	ADP
ftr-411	451	53	a	a	DET
ftr-411	451	54	neutral	neutral	ADJ
ftr-411	451	55	tribunal	tribunal	NOUN
ftr-411	451	56	.	.	PUNCT
ftr-411	452	1	"	"	PUNCT
ftr-411	452	2	)	)	PUNCT
ftr-411	452	3	.	.	PUNCT
ftr-411	453	1	33	33	NUM
ftr-411	453	2	.	.	PUNCT
ftr-411	453	3	article	article	PROPN
ftr-411	453	4	6(2	6(2	NUM
ftr-411	453	5	)	)	PUNCT
ftr-411	453	6	of	of	ADP
ftr-411	453	7	the	the	DET
ftr-411	453	8	eu	eu	PROPN
ftr-411	453	9	arbitration	arbitration	PROPN
ftr-411	453	10	convention	convention	NOUN
ftr-411	453	11	permits	permit	VERB
ftr-411	453	12	a	a	DET
ftr-411	453	13	party	party	NOUN
ftr-411	453	14	to	to	PART
ftr-411	453	15	avoid	avoid	VERB
ftr-411	453	16	invoking	invoke	VERB
ftr-411	453	17	the	the	DET
ftr-411	453	18	competent	competent	ADJ
ftr-411	453	19	-	-	PUNCT
ftr-411	453	20	authority	authority	NOUN
ftr-411	453	21	procedure	procedure	NOUN
ftr-411	453	22	in	in	ADP
ftr-411	453	23	the	the	DET
ftr-411	453	24	first	first	ADJ
ftr-411	453	25	instance	instance	NOUN
ftr-411	453	26	unless	unless	SCONJ
ftr-411	453	27	"	"	PUNCT
ftr-411	453	28	the	the	DET
ftr-411	453	29	complaint	complaint	NOUN
ftr-411	453	30	appears	appear	VERB
ftr-411	453	31	to	to	ADP
ftr-411	453	32	it	it	PRON
ftr-411	453	33	to	to	PART
ftr-411	453	34	be	be	AUX
ftr-411	453	35	well	well	ADV
ftr-411	453	36	-	-	PUNCT
ftr-411	453	37	founded	found	VERB
ftr-411	453	38	.	.	PUNCT
ftr-411	453	39	"	"	PUNCT
ftr-411	454	1	article	article	NOUN
ftr-411	454	2	25(2	25(2	NUM
ftr-411	454	3	)	)	PUNCT
ftr-411	454	4	of	of	ADP
ftr-411	454	5	the	the	DET
ftr-411	454	6	oecd	oecd	PROPN
ftr-411	454	7	model	model	PROPN
ftr-411	454	8	tax	tax	NOUN
ftr-411	454	9	convention	convention	NOUN
ftr-411	454	10	imposes	impose	VERB
ftr-411	454	11	an	an	DET
ftr-411	454	12	obligation	obligation	NOUN
ftr-411	454	13	on	on	ADP
ftr-411	454	14	a	a	DET
ftr-411	454	15	party	party	NOUN
ftr-411	454	16	to	to	PART
ftr-411	454	17	invoke	invoke	VERB
ftr-411	454	18	the	the	DET
ftr-411	454	19	competent	competent	ADJ
ftr-411	454	20	-	-	PUNCT
ftr-411	454	21	authority	authority	NOUN
ftr-411	454	22	mechanism	mechanism	NOUN
ftr-411	454	23	only	only	ADV
ftr-411	454	24	"	"	PUNCT
ftr-411	454	25	if	if	SCONJ
ftr-411	454	26	the	the	DET
ftr-411	454	27	objection	objection	NOUN
ftr-411	454	28	[	[	X
ftr-411	454	29	of	of	ADP
ftr-411	454	30	the	the	DET
ftr-411	454	31	taxpayer	taxpayer	NOUN
ftr-411	454	32	]	]	PUNCT
ftr-411	454	33	appears	appear	VERB
ftr-411	454	34	to	to	ADP
ftr-411	454	35	it	it	PRON
ftr-411	454	36	to	to	PART
ftr-411	454	37	be	be	AUX
ftr-411	454	38	justified	justify	VERB
ftr-411	454	39	.	.	PUNCT
ftr-411	454	40	"	"	PUNCT
ftr-411	455	1	oecd	oecd	PROPN
ftr-411	455	2	model	model	PROPN
ftr-411	455	3	tax	tax	PROPN
ftr-411	455	4	convention	convention	PROPN
ftr-411	455	5	,	,	PUNCT
ftr-411	455	6	supra	supra	PROPN
ftr-411	455	7	note	note	NOUN
ftr-411	455	8	2	2	NUM
ftr-411	455	9	,	,	PUNCT
ftr-411	455	10	art	art	NOUN
ftr-411	455	11	.	.	PUNCT
ftr-411	456	1	25	25	NUM
ftr-411	456	2	,	,	PUNCT
ftr-411	456	3	2	2	NUM
ftr-411	456	4	.	.	NUM
ftr-411	456	5	20061	20061	NUM
ftr-411	456	6	florida	florida	PROPN
ftr-411	456	7	tax	tax	NOUN
ftr-411	456	8	review	review	NOUN
ftr-411	456	9	will	will	AUX
ftr-411	456	10	find	find	VERB
ftr-411	456	11	an	an	DET
ftr-411	456	12	added	add	VERB
ftr-411	456	13	reason	reason	NOUN
ftr-411	456	14	for	for	ADP
ftr-411	456	15	caution	caution	NOUN
ftr-411	456	16	if	if	SCONJ
ftr-411	456	17	they	they	PRON
ftr-411	456	18	face	face	VERB
ftr-411	456	19	the	the	DET
ftr-411	456	20	risk	risk	NOUN
ftr-411	456	21	of	of	ADP
ftr-411	456	22	mandatory	mandatory	ADJ
ftr-411	456	23	arbitration	arbitration	NOUN
ftr-411	456	24	.	.	PUNCT
ftr-411	457	1	4	4	X
ftr-411	457	2	.	.	X
ftr-411	457	3	lack	lack	NOUN
ftr-411	457	4	of	of	ADP
ftr-411	457	5	reciprocity	reciprocity	NOUN
ftr-411	457	6	.	.	PUNCT
ftr-411	458	1	arbitration	arbitration	NOUN
ftr-411	458	2	is	be	AUX
ftr-411	458	3	usually	usually	ADV
ftr-411	458	4	a	a	DET
ftr-411	458	5	reciprocal	reciprocal	ADJ
ftr-411	458	6	arrangement	arrangement	NOUN
ftr-411	458	7	.	.	PUNCT
ftr-411	459	1	the	the	DET
ftr-411	459	2	oecd	oecd	PROPN
ftr-411	459	3	proposal	proposal	NOUN
ftr-411	459	4	lacks	lack	VERB
ftr-411	459	5	that	that	DET
ftr-411	459	6	feature	feature	NOUN
ftr-411	459	7	.	.	PUNCT
ftr-411	460	1	the	the	DET
ftr-411	460	2	taxpayer	taxpayer	NOUN
ftr-411	460	3	,	,	PUNCT
ftr-411	460	4	and	and	CCONJ
ftr-411	460	5	the	the	DET
ftr-411	460	6	taxpayer	taxpayer	NOUN
ftr-411	460	7	alone	alone	ADV
ftr-411	460	8	,	,	PUNCT
ftr-411	460	9	can	can	AUX
ftr-411	460	10	initiate	initiate	VERB
ftr-411	460	11	arbitration	arbitration	NOUN
ftr-411	460	12	.	.	PUNCT
ftr-411	461	1	i	i	PRON
ftr-411	461	2	would	would	AUX
ftr-411	461	3	not	not	PART
ftr-411	461	4	give	give	VERB
ftr-411	461	5	that	that	DET
ftr-411	461	6	authority	authority	NOUN
ftr-411	461	7	to	to	ADP
ftr-411	461	8	the	the	DET
ftr-411	461	9	taxpayer	taxpayer	NOUN
ftr-411	461	10	the	the	DET
ftr-411	461	11	power	power	NOUN
ftr-411	461	12	to	to	PART
ftr-411	461	13	invoke	invoke	VERB
ftr-411	461	14	arbitration	arbitration	NOUN
ftr-411	461	15	should	should	AUX
ftr-411	461	16	be	be	AUX
ftr-411	461	17	reserved	reserve	VERB
ftr-411	461	18	for	for	ADP
ftr-411	461	19	the	the	DET
ftr-411	461	20	parties	party	NOUN
ftr-411	461	21	.	.	PUNCT
ftr-411	462	1	i	i	PRON
ftr-411	462	2	understand	understand	VERB
ftr-411	462	3	the	the	DET
ftr-411	462	4	oecd	oecd	PROPN
ftr-411	462	5	's	's	PART
ftr-411	462	6	motive	motive	NOUN
ftr-411	462	7	for	for	ADP
ftr-411	462	8	the	the	DET
ftr-411	462	9	asymmetrical	asymmetrical	ADJ
ftr-411	462	10	rule	rule	NOUN
ftr-411	462	11	.	.	PUNCT
ftr-411	463	1	it	it	PRON
ftr-411	463	2	wants	want	VERB
ftr-411	463	3	to	to	PART
ftr-411	463	4	give	give	VERB
ftr-411	463	5	the	the	DET
ftr-411	463	6	taxpayer	taxpayer	NOUN
ftr-411	463	7	a	a	DET
ftr-411	463	8	club	club	NOUN
ftr-411	463	9	to	to	PART
ftr-411	463	10	force	force	VERB
ftr-411	463	11	tax	tax	NOUN
ftr-411	463	12	officials	official	NOUN
ftr-411	463	13	to	to	PART
ftr-411	463	14	resolve	resolve	VERB
ftr-411	463	15	its	its	PRON
ftr-411	463	16	issue	issue	NOUN
ftr-411	463	17	.	.	PUNCT
ftr-411	464	1	that	that	DET
ftr-411	464	2	rule	rule	NOUN
ftr-411	464	3	,	,	PUNCT
ftr-411	464	4	nevertheless	nevertheless	ADV
ftr-411	464	5	,	,	PUNCT
ftr-411	464	6	is	be	AUX
ftr-411	464	7	foreign	foreign	ADJ
ftr-411	464	8	to	to	ADP
ftr-411	464	9	the	the	DET
ftr-411	464	10	structure	structure	NOUN
ftr-411	464	11	of	of	ADP
ftr-411	464	12	arbitration	arbitration	NOUN
ftr-411	464	13	.	.	PUNCT
ftr-411	465	1	in	in	ADP
ftr-411	465	2	private	private	ADJ
ftr-411	465	3	arbitration	arbitration	NOUN
ftr-411	465	4	,	,	PUNCT
ftr-411	465	5	the	the	DET
ftr-411	465	6	usual	usual	ADJ
ftr-411	465	7	rule	rule	NOUN
ftr-411	465	8	is	be	AUX
ftr-411	465	9	that	that	SCONJ
ftr-411	465	10	arbitration	arbitration	NOUN
ftr-411	465	11	is	be	AUX
ftr-411	465	12	by	by	ADP
ftr-411	465	13	consent	consent	NOUN
ftr-411	465	14	of	of	ADP
ftr-411	465	15	the	the	DET
ftr-411	465	16	parties	party	NOUN
ftr-411	465	17	.	.	PUNCT
ftr-411	466	1	some	some	DET
ftr-411	466	2	courts	court	NOUN
ftr-411	466	3	do	do	VERB
ftr-411	466	4	mandate	mandate	NOUN
ftr-411	466	5	arbitration	arbitration	NOUN
ftr-411	466	6	,	,	PUNCT
ftr-411	466	7	but	but	CCONJ
ftr-411	466	8	then	then	ADV
ftr-411	466	9	the	the	DET
ftr-411	466	10	results	result	NOUN
ftr-411	466	11	of	of	ADP
ftr-411	466	12	the	the	DET
ftr-411	466	13	arbitration	arbitration	NOUN
ftr-411	466	14	typically	typically	ADV
ftr-411	466	15	are	be	AUX
ftr-411	466	16	not	not	PART
ftr-411	466	17	binding	bind	VERB
ftr-411	466	18	on	on	ADP
ftr-411	466	19	the	the	DET
ftr-411	466	20	parties	party	NOUN
ftr-411	466	21	.	.	PUNCT
ftr-411	467	1	at	at	ADP
ftr-411	467	2	a	a	DET
ftr-411	467	3	minimum	minimum	NOUN
ftr-411	467	4	,	,	PUNCT
ftr-411	467	5	if	if	SCONJ
ftr-411	467	6	the	the	DET
ftr-411	467	7	taxpayer	taxpayer	NOUN
ftr-411	467	8	is	be	AUX
ftr-411	467	9	given	give	VERB
ftr-411	467	10	the	the	DET
ftr-411	467	11	right	right	NOUN
ftr-411	467	12	to	to	PART
ftr-411	467	13	invoke	invoke	VERB
ftr-411	467	14	arbitration	arbitration	NOUN
ftr-411	467	15	,	,	PUNCT
ftr-411	467	16	then	then	ADV
ftr-411	467	17	the	the	DET
ftr-411	467	18	parties	party	NOUN
ftr-411	467	19	should	should	AUX
ftr-411	467	20	have	have	VERB
ftr-411	467	21	the	the	DET
ftr-411	467	22	same	same	ADJ
ftr-411	467	23	right	right	NOUN
ftr-411	467	24	.	.	PUNCT
ftr-411	468	1	the	the	DET
ftr-411	468	2	one	one	NUM
ftr-411	468	3	-	-	PUNCT
ftr-411	468	4	sided	sided	ADJ
ftr-411	468	5	feature	feature	NOUN
ftr-411	468	6	of	of	ADP
ftr-411	468	7	the	the	DET
ftr-411	468	8	oecd	oecd	PROPN
ftr-411	468	9	proposal	proposal	NOUN
ftr-411	468	10	is	be	AUX
ftr-411	468	11	not	not	PART
ftr-411	468	12	tenable	tenable	ADJ
ftr-411	468	13	.	.	PUNCT
ftr-411	469	1	5	5	X
ftr-411	469	2	.	.	X
ftr-411	469	3	selection	selection	NOUN
ftr-411	469	4	of	of	ADP
ftr-411	469	5	neutrals	neutral	NOUN
ftr-411	469	6	.	.	PUNCT
ftr-411	470	1	the	the	DET
ftr-411	470	2	oecd	oecd	PROPN
ftr-411	470	3	proposed	propose	VERB
ftr-411	470	4	to	to	PART
ftr-411	470	5	make	make	VERB
ftr-411	470	6	itself	itself	PRON
ftr-411	470	7	the	the	DET
ftr-411	470	8	agency	agency	NOUN
ftr-411	470	9	for	for	ADP
ftr-411	470	10	appointing	appoint	VERB
ftr-411	470	11	arbitrators	arbitrator	NOUN
ftr-411	470	12	when	when	SCONJ
ftr-411	470	13	the	the	DET
ftr-411	470	14	parties	party	NOUN
ftr-411	470	15	fail	fail	VERB
ftr-411	470	16	to	to	PART
ftr-411	470	17	do	do	VERB
ftr-411	470	18	so	so	ADV
ftr-411	470	19	.	.	PUNCT
ftr-411	471	1	in	in	ADP
ftr-411	471	2	my	my	PRON
ftr-411	471	3	view	view	NOUN
ftr-411	471	4	,	,	PUNCT
ftr-411	471	5	that	that	SCONJ
ftr-411	471	6	"	"	PUNCT
ftr-411	471	7	mission	mission	NOUN
ftr-411	471	8	creep	creep	NOUN
ftr-411	471	9	"	"	PUNCT
ftr-411	471	10	on	on	ADP
ftr-411	471	11	the	the	DET
ftr-411	471	12	part	part	NOUN
ftr-411	471	13	of	of	ADP
ftr-411	471	14	the	the	DET
ftr-411	471	15	oecd	oecd	PROPN
ftr-411	471	16	is	be	AUX
ftr-411	471	17	unwise	unwise	ADJ
ftr-411	471	18	.	.	PUNCT
ftr-411	472	1	the	the	DET
ftr-411	472	2	oecd	oecd	PROPN
ftr-411	472	3	has	have	VERB
ftr-411	472	4	no	no	DET
ftr-411	472	5	particular	particular	ADJ
ftr-411	472	6	competence	competence	NOUN
ftr-411	472	7	for	for	ADP
ftr-411	472	8	accomplishing	accomplish	VERB
ftr-411	472	9	thatjob	thatjob	NOUN
ftr-411	472	10	.	.	PUNCT
ftr-411	473	1	more	more	ADV
ftr-411	473	2	importantly	importantly	ADV
ftr-411	473	3	,	,	PUNCT
ftr-411	473	4	it	it	PRON
ftr-411	473	5	does	do	AUX
ftr-411	473	6	not	not	PART
ftr-411	473	7	have	have	VERB
ftr-411	473	8	the	the	DET
ftr-411	473	9	necessary	necessary	ADJ
ftr-411	473	10	credibility	credibility	NOUN
ftr-411	473	11	,	,	PUNCT
ftr-411	473	12	with	with	ADP
ftr-411	473	13	many	many	ADJ
ftr-411	473	14	governments	government	NOUN
ftr-411	473	15	or	or	CCONJ
ftr-411	473	16	with	with	ADP
ftr-411	473	17	many	many	ADJ
ftr-411	473	18	taxpayers	taxpayer	NOUN
ftr-411	473	19	.	.	PUNCT
ftr-411	474	1	it	it	PRON
ftr-411	474	2	is	be	AUX
ftr-411	474	3	a	a	DET
ftr-411	474	4	highly	highly	ADV
ftr-411	474	5	political	political	ADJ
ftr-411	474	6	organization	organization	NOUN
ftr-411	474	7	,	,	PUNCT
ftr-411	474	8	by	by	ADP
ftr-411	474	9	design	design	NOUN
ftr-411	474	10	.	.	PUNCT
ftr-411	475	1	that	that	DET
ftr-411	475	2	characterization	characterization	NOUN
ftr-411	475	3	is	be	AUX
ftr-411	475	4	not	not	PART
ftr-411	475	5	meant	mean	VERB
ftr-411	475	6	as	as	ADP
ftr-411	475	7	criticism	criticism	NOUN
ftr-411	475	8	-just	-just	NOUN
ftr-411	475	9	descriptive	descriptive	ADJ
ftr-411	475	10	of	of	ADP
ftr-411	475	11	its	its	PRON
ftr-411	475	12	history	history	NOUN
ftr-411	475	13	and	and	CCONJ
ftr-411	475	14	purpose	purpose	NOUN
ftr-411	475	15	.	.	PUNCT
ftr-411	476	1	i	i	PRON
ftr-411	476	2	concede	concede	VERB
ftr-411	476	3	that	that	SCONJ
ftr-411	476	4	the	the	DET
ftr-411	476	5	oecd	oecd	PROPN
ftr-411	476	6	is	be	AUX
ftr-411	476	7	a	a	DET
ftr-411	476	8	better	well	ADJ
ftr-411	476	9	choice	choice	NOUN
ftr-411	476	10	than	than	ADP
ftr-411	476	11	some	some	PRON
ftr-411	476	12	of	of	ADP
ftr-411	476	13	the	the	DET
ftr-411	476	14	alternatives	alternative	NOUN
ftr-411	476	15	likely	likely	ADJ
ftr-411	476	16	to	to	PART
ftr-411	476	17	be	be	AUX
ftr-411	476	18	suggested	suggest	VERB
ftr-411	476	19	by	by	ADP
ftr-411	476	20	the	the	DET
ftr-411	476	21	international	international	ADJ
ftr-411	476	22	business	business	NOUN
ftr-411	476	23	community	community	NOUN
ftr-411	476	24	.	.	PUNCT
ftr-411	477	1	still	still	ADV
ftr-411	477	2	,	,	PUNCT
ftr-411	477	3	i	i	PRON
ftr-411	477	4	would	would	AUX
ftr-411	477	5	anticipate	anticipate	VERB
ftr-411	477	6	that	that	SCONJ
ftr-411	477	7	a	a	DET
ftr-411	477	8	small	small	ADJ
ftr-411	477	9	country	country	NOUN
ftr-411	477	10	entering	enter	VERB
ftr-411	477	11	into	into	ADP
ftr-411	477	12	an	an	DET
ftr-411	477	13	arbitration	arbitration	NOUN
ftr-411	477	14	with	with	ADP
ftr-411	477	15	a	a	DET
ftr-411	477	16	country	country	NOUN
ftr-411	477	17	that	that	PRON
ftr-411	477	18	has	have	VERB
ftr-411	477	19	a	a	DET
ftr-411	477	20	dominant	dominant	ADJ
ftr-411	477	21	political	political	ADJ
ftr-411	477	22	position	position	NOUN
ftr-411	477	23	in	in	ADP
ftr-411	477	24	the	the	DET
ftr-411	477	25	oecd	oecd	PROPN
ftr-411	477	26	would	would	AUX
ftr-411	477	27	not	not	PART
ftr-411	477	28	believe	believe	VERB
ftr-411	477	29	that	that	SCONJ
ftr-411	477	30	the	the	DET
ftr-411	477	31	appearances	appearance	NOUN
ftr-411	477	32	of	of	ADP
ftr-411	477	33	neutrality	neutrality	NOUN
ftr-411	477	34	were	be	AUX
ftr-411	477	35	being	be	AUX
ftr-411	477	36	observed	observe	VERB
ftr-411	477	37	if	if	SCONJ
ftr-411	477	38	the	the	DET
ftr-411	477	39	oecd	oecd	PROPN
ftr-411	477	40	picked	pick	VERB
ftr-411	477	41	the	the	DET
ftr-411	477	42	deciding	decide	VERB
ftr-411	477	43	arbitrator	arbitrator	NOUN
ftr-411	477	44	.	.	PUNCT
ftr-411	478	1	6	6	X
ftr-411	478	2	.	.	X
ftr-411	478	3	legal	legal	ADJ
ftr-411	478	4	status	status	NOUN
ftr-411	478	5	of	of	ADP
ftr-411	478	6	commentary	commentary	NOUN
ftr-411	478	7	.	.	PUNCT
ftr-411	479	1	i	i	PRON
ftr-411	479	2	would	would	AUX
ftr-411	479	3	respectfully	respectfully	ADV
ftr-411	479	4	suggest	suggest	VERB
ftr-411	479	5	that	that	SCONJ
ftr-411	479	6	the	the	DET
ftr-411	479	7	oecd	oecd	PROPN
ftr-411	479	8	might	might	AUX
ftr-411	479	9	consult	consult	VERB
ftr-411	479	10	with	with	ADP
ftr-411	479	11	experts	expert	NOUN
ftr-411	479	12	on	on	ADP
ftr-411	479	13	international	international	ADJ
ftr-411	479	14	law	law	NOUN
ftr-411	479	15	before	before	ADP
ftr-411	479	16	assuming	assume	VERB
ftr-411	479	17	that	that	SCONJ
ftr-411	479	18	the	the	DET
ftr-411	479	19	oecd	oecd	PROPN
ftr-411	479	20	commentary	commentary	NOUN
ftr-411	479	21	,	,	PUNCT
ftr-411	479	22	as	as	SCONJ
ftr-411	479	23	periodically	periodically	ADV
ftr-411	479	24	amended	amend	VERB
ftr-411	479	25	,	,	PUNCT
ftr-411	479	26	would	would	AUX
ftr-411	479	27	be	be	AUX
ftr-411	479	28	viewed	view	VERB
ftr-411	479	29	as	as	ADP
ftr-411	479	30	highly	highly	ADV
ftr-411	479	31	relevant	relevant	ADJ
ftr-411	479	32	in	in	ADP
ftr-411	479	33	interpreting	interpret	VERB
ftr-411	479	34	a	a	DET
ftr-411	479	35	tax	tax	NOUN
ftr-411	479	36	treaty	treaty	NOUN
ftr-411	479	37	under	under	ADP
ftr-411	479	38	the	the	DET
ftr-411	479	39	vienna	vienna	PROPN
ftr-411	479	40	convention	convention	NOUN
ftr-411	479	41	on	on	ADP
ftr-411	479	42	the	the	DET
ftr-411	479	43	law	law	NOUN
ftr-411	479	44	of	of	ADP
ftr-411	479	45	[	[	X
ftr-411	479	46	vol	vol	NOUN
ftr-411	479	47	.	.	PUNCT
ftr-411	479	48	7:9	7:9	NUM
ftr-411	479	49	comments	comment	NOUN
ftr-411	479	50	on	on	ADP
ftr-411	479	51	the	the	DET
ftr-411	479	52	oecd	oecd	PROPN
ftr-411	479	53	proposal	proposal	NOUN
ftr-411	479	54	treaties.34	treaties.34	VERB
ftr-411	479	55	the	the	DET
ftr-411	479	56	longstanding	longstanding	ADJ
ftr-411	479	57	position	position	NOUN
ftr-411	479	58	of	of	ADP
ftr-411	479	59	the	the	DET
ftr-411	479	60	oecd	oecd	PROPN
ftr-411	479	61	is	be	AUX
ftr-411	479	62	that	that	SCONJ
ftr-411	479	63	the	the	DET
ftr-411	479	64	commentary	commentary	NOUN
ftr-411	479	65	,	,	PUNCT
ftr-411	479	66	as	as	SCONJ
ftr-411	479	67	amended	amend	VERB
ftr-411	479	68	,	,	PUNCT
ftr-411	479	69	should	should	AUX
ftr-411	479	70	be	be	AUX
ftr-411	479	71	viewed	view	VERB
ftr-411	479	72	as	as	ADP
ftr-411	479	73	part	part	NOUN
ftr-411	479	74	of	of	ADP
ftr-411	479	75	the	the	DET
ftr-411	479	76	context	context	NOUN
ftr-411	479	77	of	of	ADP
ftr-411	479	78	the	the	DET
ftr-411	479	79	treaty	treaty	NOUN
ftr-411	479	80	in	in	ADP
ftr-411	479	81	interpreting	interpret	VERB
ftr-411	479	82	a	a	DET
ftr-411	479	83	treaty	treaty	NOUN
ftr-411	479	84	based	base	VERB
ftr-411	479	85	on	on	ADP
ftr-411	479	86	the	the	DET
ftr-411	479	87	oecd	oecd	PROPN
ftr-411	479	88	model	model	PROPN
ftr-411	479	89	tax	tax	PROPN
ftr-411	479	90	convention	convention	PROPN
ftr-411	479	91	,	,	PUNCT
ftr-411	479	92	even	even	ADV
ftr-411	479	93	with	with	ADP
ftr-411	479	94	respect	respect	NOUN
ftr-411	479	95	to	to	ADP
ftr-411	479	96	the	the	DET
ftr-411	479	97	changes	change	NOUN
ftr-411	479	98	in	in	ADP
ftr-411	479	99	the	the	DET
ftr-411	479	100	commentary	commentary	NOUN
ftr-411	479	101	occurring	occur	VERB
ftr-411	479	102	after	after	SCONJ
ftr-411	479	103	the	the	DET
ftr-411	479	104	treaty	treaty	NOUN
ftr-411	479	105	came	come	VERB
ftr-411	479	106	into	into	ADP
ftr-411	479	107	force	force	NOUN
ftr-411	479	108	.	.	PUNCT
ftr-411	480	1	this	this	DET
ftr-411	480	2	so	so	ADV
ftr-411	480	3	-	-	PUNCT
ftr-411	480	4	called	call	VERB
ftr-411	480	5	ambulatory	ambulatory	ADJ
ftr-411	480	6	view	view	NOUN
ftr-411	480	7	of	of	ADP
ftr-411	480	8	treaty	treaty	NOUN
ftr-411	480	9	interpretation	interpretation	NOUN
ftr-411	480	10	is	be	AUX
ftr-411	480	11	sound	sound	ADJ
ftr-411	480	12	policy	policy	NOUN
ftr-411	480	13	;	;	PUNCT
ftr-411	480	14	unfortunately	unfortunately	ADV
ftr-411	480	15	,	,	PUNCT
ftr-411	480	16	it	it	PRON
ftr-411	480	17	is	be	AUX
ftr-411	480	18	not	not	PART
ftr-411	480	19	supported	support	VERB
ftr-411	480	20	by	by	ADP
ftr-411	480	21	some	some	DET
ftr-411	480	22	commentators	commentator	NOUN
ftr-411	480	23	and	and	CCONJ
ftr-411	480	24	some	some	DET
ftr-411	480	25	domestic	domestic	ADJ
ftr-411	480	26	courts	court	NOUN
ftr-411	480	27	.	.	PUNCT
ftr-411	481	1	the	the	DET
ftr-411	481	2	arbitrators	arbitrator	NOUN
ftr-411	481	3	need	need	VERB
ftr-411	481	4	to	to	PART
ftr-411	481	5	reach	reach	VERB
ftr-411	481	6	their	their	PRON
ftr-411	481	7	decision	decision	NOUN
ftr-411	481	8	based	base	VERB
ftr-411	481	9	on	on	ADP
ftr-411	481	10	the	the	DET
ftr-411	481	11	actual	actual	ADJ
ftr-411	481	12	status	status	NOUN
ftr-411	481	13	of	of	ADP
ftr-411	481	14	the	the	DET
ftr-411	481	15	commentary	commentary	NOUN
ftr-411	481	16	under	under	ADP
ftr-411	481	17	local	local	ADJ
ftr-411	481	18	law	law	NOUN
ftr-411	481	19	,	,	PUNCT
ftr-411	481	20	not	not	PART
ftr-411	481	21	on	on	ADP
ftr-411	481	22	the	the	DET
ftr-411	481	23	basis	basis	NOUN
ftr-411	481	24	of	of	ADP
ftr-411	481	25	the	the	DET
ftr-411	481	26	oecd	oecd	PROPN
ftr-411	481	27	's	's	PART
ftr-411	481	28	preferred	preferred	ADJ
ftr-411	481	29	treatment	treatment	NOUN
ftr-411	481	30	of	of	ADP
ftr-411	481	31	the	the	DET
ftr-411	481	32	commentary	commentary	NOUN
ftr-411	481	33	under	under	ADP
ftr-411	481	34	local	local	ADJ
ftr-411	481	35	law	law	NOUN
ftr-411	481	36	.	.	PUNCT
ftr-411	482	1	7	7	X
ftr-411	482	2	.	.	X
ftr-411	482	3	taxpayer	taxpayer	NOUN
ftr-411	482	4	treated	treat	VERB
ftr-411	482	5	as	as	ADP
ftr-411	482	6	party	party	NOUN
ftr-411	482	7	.	.	PUNCT
ftr-411	483	1	the	the	DET
ftr-411	483	2	oecd	oecd	PROPN
ftr-411	483	3	recognizes	recognize	VERB
ftr-411	483	4	that	that	SCONJ
ftr-411	483	5	the	the	DET
ftr-411	483	6	parties	party	NOUN
ftr-411	483	7	to	to	ADP
ftr-411	483	8	a	a	DET
ftr-411	483	9	dispute	dispute	NOUN
ftr-411	483	10	under	under	ADP
ftr-411	483	11	the	the	DET
ftr-411	483	12	mutual	mutual	ADJ
ftr-411	483	13	agreement	agreement	NOUN
ftr-411	483	14	procedure	procedure	NOUN
ftr-411	483	15	are	be	AUX
ftr-411	483	16	the	the	DET
ftr-411	483	17	contracting	contracting	NOUN
ftr-411	483	18	states	state	NOUN
ftr-411	483	19	,	,	PUNCT
ftr-411	483	20	not	not	PART
ftr-411	483	21	the	the	DET
ftr-411	483	22	taxpayer	taxpayer	NOUN
ftr-411	483	23	that	that	PRON
ftr-411	483	24	invoked	invoke	VERB
ftr-411	483	25	the	the	DET
ftr-411	483	26	procedure	procedure	NOUN
ftr-411	483	27	.	.	PUNCT
ftr-411	484	1	it	it	PRON
ftr-411	484	2	then	then	ADV
ftr-411	484	3	asserts	assert	VERB
ftr-411	484	4	that	that	SCONJ
ftr-411	484	5	"	"	PUNCT
ftr-411	484	6	when	when	SCONJ
ftr-411	484	7	the	the	DET
ftr-411	484	8	process	process	NOUN
ftr-411	484	9	moves	move	VERB
ftr-411	484	10	to	to	ADP
ftr-411	484	11	arbitration	arbitration	NOUN
ftr-411	484	12	,	,	PUNCT
ftr-411	484	13	the	the	DET
ftr-411	484	14	person	person	NOUN
ftr-411	484	15	who	who	PRON
ftr-411	484	16	presented	present	VERB
ftr-411	484	17	the	the	DET
ftr-411	484	18	case	case	NOUN
ftr-411	484	19	[	[	X
ftr-411	484	20	the	the	DET
ftr-411	484	21	taxpayer	taxpayer	NOUN
ftr-411	484	22	]	]	PUNCT
ftr-411	484	23	is	be	AUX
ftr-411	484	24	more	more	ADJ
ftr-411	484	25	of	of	ADP
ftr-411	484	26	a	a	DET
ftr-411	484	27	direct	direct	ADJ
ftr-411	484	28	participant	participant	NOUN
ftr-411	484	29	.	.	PUNCT
ftr-411	485	1	"35	"35	X
ftr-411	486	1	if	if	SCONJ
ftr-411	486	2	the	the	DET
ftr-411	486	3	oecd	oecd	PROPN
ftr-411	486	4	is	be	AUX
ftr-411	486	5	simply	simply	ADV
ftr-411	486	6	being	be	AUX
ftr-411	486	7	descriptive	descriptive	ADJ
ftr-411	486	8	of	of	ADP
ftr-411	486	9	the	the	DET
ftr-411	486	10	procedure	procedure	NOUN
ftr-411	486	11	it	it	PRON
ftr-411	486	12	envisions	envision	VERB
ftr-411	486	13	,	,	PUNCT
ftr-411	486	14	i	i	PRON
ftr-411	486	15	agree	agree	VERB
ftr-411	486	16	.	.	PUNCT
ftr-411	487	1	that	that	SCONJ
ftr-411	487	2	de	de	X
ftr-411	487	3	facto	facto	X
ftr-411	487	4	treatment	treatment	NOUN
ftr-411	487	5	of	of	ADP
ftr-411	487	6	the	the	DET
ftr-411	487	7	taxpayer	taxpayer	NOUN
ftr-411	487	8	as	as	ADP
ftr-411	487	9	a	a	DET
ftr-411	487	10	participant	participant	NOUN
ftr-411	487	11	is	be	AUX
ftr-411	487	12	one	one	NUM
ftr-411	487	13	of	of	ADP
ftr-411	487	14	the	the	DET
ftr-411	487	15	many	many	ADJ
ftr-411	487	16	flaws	flaw	NOUN
ftr-411	487	17	in	in	ADP
ftr-411	487	18	the	the	DET
ftr-411	487	19	proposal	proposal	NOUN
ftr-411	487	20	.	.	PUNCT
ftr-411	488	1	if	if	SCONJ
ftr-411	488	2	the	the	DET
ftr-411	488	3	point	point	NOUN
ftr-411	488	4	of	of	ADP
ftr-411	488	5	the	the	DET
ftr-411	488	6	assertion	assertion	NOUN
ftr-411	488	7	,	,	PUNCT
ftr-411	488	8	however	however	ADV
ftr-411	488	9	,	,	PUNCT
ftr-411	488	10	is	be	AUX
ftr-411	488	11	that	that	SCONJ
ftr-411	488	12	the	the	DET
ftr-411	488	13	move	move	NOUN
ftr-411	488	14	to	to	ADP
ftr-411	488	15	arbitration	arbitration	NOUN
ftr-411	488	16	justifies	justify	VERB
ftr-411	488	17	the	the	DET
ftr-411	488	18	treatment	treatment	NOUN
ftr-411	488	19	of	of	ADP
ftr-411	488	20	the	the	DET
ftr-411	488	21	taxpayer	taxpayer	NOUN
ftr-411	488	22	as	as	ADP
ftr-411	488	23	a	a	DET
ftr-411	488	24	participant	participant	NOUN
ftr-411	488	25	,	,	PUNCT
ftr-411	488	26	i	i	PRON
ftr-411	488	27	strongly	strongly	ADV
ftr-411	488	28	disagree	disagree	VERB
ftr-411	488	29	.	.	PUNCT
ftr-411	489	1	the	the	DET
ftr-411	489	2	taxpayer	taxpayer	NOUN
ftr-411	489	3	simply	simply	ADV
ftr-411	489	4	is	be	AUX
ftr-411	489	5	not	not	PART
ftr-411	489	6	a	a	DET
ftr-411	489	7	party	party	NOUN
ftr-411	489	8	to	to	ADP
ftr-411	489	9	the	the	DET
ftr-411	489	10	dispute	dispute	NOUN
ftr-411	489	11	and	and	CCONJ
ftr-411	489	12	should	should	AUX
ftr-411	489	13	not	not	PART
ftr-411	489	14	be	be	AUX
ftr-411	489	15	treated	treat	VERB
ftr-411	489	16	as	as	ADP
ftr-411	489	17	a	a	DET
ftr-411	489	18	de	de	X
ftr-411	489	19	facto	facto	X
ftr-411	489	20	party	party	NOUN
ftr-411	489	21	.	.	PUNCT
ftr-411	490	1	8	8	NUM
ftr-411	490	2	.	.	X
ftr-411	490	3	language	language	NOUN
ftr-411	490	4	of	of	ADP
ftr-411	490	5	arbitration	arbitration	NOUN
ftr-411	490	6	.	.	PUNCT
ftr-411	491	1	the	the	DET
ftr-411	491	2	oecd	oecd	PROPN
ftr-411	491	3	suggests	suggest	VERB
ftr-411	491	4	that	that	SCONJ
ftr-411	491	5	an	an	DET
ftr-411	491	6	arbitration	arbitration	NOUN
ftr-411	491	7	proceeding	proceeding	NOUN
ftr-411	491	8	might	might	AUX
ftr-411	491	9	be	be	AUX
ftr-411	491	10	conducted	conduct	VERB
ftr-411	491	11	in	in	ADP
ftr-411	491	12	multiple	multiple	ADJ
ftr-411	491	13	languages	language	NOUN
ftr-411	491	14	.	.	PUNCT
ftr-411	492	1	experience	experience	NOUN
ftr-411	492	2	in	in	ADP
ftr-411	492	3	private	private	ADJ
ftr-411	492	4	arbitration	arbitration	NOUN
ftr-411	492	5	shows	show	VERB
ftr-411	492	6	that	that	SCONJ
ftr-411	492	7	the	the	DET
ftr-411	492	8	disadvantages	disadvantage	NOUN
ftr-411	492	9	of	of	ADP
ftr-411	492	10	that	that	DET
ftr-411	492	11	approach	approach	NOUN
ftr-411	492	12	are	be	AUX
ftr-411	492	13	significant	significant	ADJ
ftr-411	492	14	.	.	PUNCT
ftr-411	493	1	i	i	PRON
ftr-411	493	2	understand	understand	VERB
ftr-411	493	3	the	the	DET
ftr-411	493	4	motive	motive	NOUN
ftr-411	493	5	for	for	ADP
ftr-411	493	6	that	that	DET
ftr-411	493	7	proposal	proposal	NOUN
ftr-411	493	8	governments	government	NOUN
ftr-411	493	9	naturally	naturally	ADV
ftr-411	493	10	want	want	VERB
ftr-411	493	11	to	to	PART
ftr-411	493	12	have	have	VERB
ftr-411	493	13	a	a	DET
ftr-411	493	14	proceeding	proceeding	NOUN
ftr-411	493	15	conducted	conduct	VERB
ftr-411	493	16	in	in	ADP
ftr-411	493	17	the	the	DET
ftr-411	493	18	language	language	NOUN
ftr-411	493	19	of	of	ADP
ftr-411	493	20	their	their	PRON
ftr-411	493	21	country	country	NOUN
ftr-411	493	22	.	.	PUNCT
ftr-411	494	1	it	it	PRON
ftr-411	494	2	is	be	AUX
ftr-411	494	3	not	not	PART
ftr-411	494	4	a	a	DET
ftr-411	494	5	problem	problem	NOUN
ftr-411	494	6	,	,	PUNCT
ftr-411	494	7	aside	aside	ADV
ftr-411	494	8	from	from	ADP
ftr-411	494	9	cost	cost	NOUN
ftr-411	494	10	,	,	PUNCT
ftr-411	494	11	to	to	PART
ftr-411	494	12	provide	provide	VERB
ftr-411	494	13	for	for	ADP
ftr-411	494	14	translation	translation	NOUN
ftr-411	494	15	.	.	PUNCT
ftr-411	495	1	but	but	CCONJ
ftr-411	495	2	every	every	DET
ftr-411	495	3	effort	effort	NOUN
ftr-411	495	4	should	should	AUX
ftr-411	495	5	be	be	AUX
ftr-411	495	6	made	make	VERB
ftr-411	495	7	to	to	PART
ftr-411	495	8	get	get	VERB
ftr-411	495	9	the	the	DET
ftr-411	495	10	parties	party	NOUN
ftr-411	495	11	to	to	PART
ftr-411	495	12	agree	agree	VERB
ftr-411	495	13	on	on	ADP
ftr-411	495	14	one	one	NUM
ftr-411	495	15	official	official	ADJ
ftr-411	495	16	language	language	NOUN
ftr-411	495	17	for	for	ADP
ftr-411	495	18	an	an	DET
ftr-411	495	19	arbitration	arbitration	NOUN
ftr-411	495	20	.	.	PUNCT
ftr-411	496	1	9	9	X
ftr-411	496	2	.	.	X
ftr-411	496	3	premature	premature	ADJ
ftr-411	496	4	termination	termination	NOUN
ftr-411	496	5	ofarbitration	ofarbitration	NOUN
ftr-411	496	6	.	.	PUNCT
ftr-411	497	1	assuming	assume	VERB
ftr-411	497	2	that	that	SCONJ
ftr-411	497	3	the	the	DET
ftr-411	497	4	most	most	ADV
ftr-411	497	5	basic	basic	ADJ
ftr-411	497	6	flaw	flaw	NOUN
ftr-411	497	7	in	in	ADP
ftr-411	497	8	the	the	DET
ftr-411	497	9	oecd	oecd	PROPN
ftr-411	497	10	proposal	proposal	NOUN
ftr-411	497	11	its	its	PRON
ftr-411	497	12	total	total	ADJ
ftr-411	497	13	secrecy	secrecy	NOUN
ftr-411	497	14	is	be	AUX
ftr-411	497	15	34	34	NUM
ftr-411	497	16	.	.	PUNCT
ftr-411	497	17	see	see	VERB
ftr-411	497	18	oced	oced	ADJ
ftr-411	497	19	proposal	proposal	NOUN
ftr-411	497	20	,	,	PUNCT
ftr-411	497	21	supra	supra	PROPN
ftr-411	497	22	note	note	PROPN
ftr-411	497	23	1	1	NUM
ftr-411	497	24	,	,	PUNCT
ftr-411	497	25	89	89	NUM
ftr-411	497	26	.	.	NOUN
ftr-411	497	27	35	35	NUM
ftr-411	497	28	.	.	PUNCT
ftr-411	498	1	oecd	oecd	PROPN
ftr-411	498	2	proposal	proposal	PROPN
ftr-411	498	3	,	,	PUNCT
ftr-411	498	4	supra	supra	PROPN
ftr-411	498	5	note	note	PROPN
ftr-411	498	6	1	1	NUM
ftr-411	498	7	,	,	PUNCT
ftr-411	498	8	76	76	NUM
ftr-411	498	9	.	.	PUNCT
ftr-411	499	1	2006	2006	NUM
ftr-411	499	2	]	]	PUNCT
ftr-411	499	3	florida	florida	PROPN
ftr-411	499	4	tax	tax	PROPN
ftr-411	499	5	review	review	NOUN
ftr-411	499	6	corrected	correct	VERB
ftr-411	499	7	,	,	PUNCT
ftr-411	499	8	then	then	ADV
ftr-411	499	9	the	the	DET
ftr-411	499	10	oecd	oecd	PROPN
ftr-411	499	11	ought	ought	AUX
ftr-411	499	12	to	to	PART
ftr-411	499	13	rethink	rethink	VERB
ftr-411	499	14	its	its	PRON
ftr-411	499	15	proposal	proposal	NOUN
ftr-411	499	16	for	for	ADP
ftr-411	499	17	allowing	allow	VERB
ftr-411	499	18	the	the	DET
ftr-411	499	19	parties	party	NOUN
ftr-411	499	20	to	to	PART
ftr-411	499	21	terminate	terminate	VERB
ftr-411	499	22	an	an	DET
ftr-411	499	23	arbitration	arbitration	NOUN
ftr-411	499	24	in	in	ADP
ftr-411	499	25	mid	mid	NOUN
ftr-411	499	26	-	-	NOUN
ftr-411	499	27	stream	stream	NOUN
ftr-411	499	28	.	.	PUNCT
ftr-411	500	1	the	the	DET
ftr-411	500	2	argument	argument	NOUN
ftr-411	500	3	made	make	VERB
ftr-411	500	4	is	be	AUX
ftr-411	500	5	that	that	SCONJ
ftr-411	500	6	,	,	PUNCT
ftr-411	500	7	because	because	SCONJ
ftr-411	500	8	the	the	DET
ftr-411	500	9	parties	party	NOUN
ftr-411	500	10	allegedly	allegedly	ADV
ftr-411	500	11	control	control	VERB
ftr-411	500	12	the	the	DET
ftr-411	500	13	arbitration	arbitration	NOUN
ftr-411	500	14	,	,	PUNCT
ftr-411	500	15	they	they	PRON
ftr-411	500	16	should	should	AUX
ftr-411	500	17	be	be	AUX
ftr-411	500	18	allowed	allow	VERB
ftr-411	500	19	to	to	PART
ftr-411	500	20	end	end	VERB
ftr-411	500	21	it	it	PRON
ftr-411	500	22	at	at	ADP
ftr-411	500	23	will	will	AUX
ftr-411	500	24	if	if	SCONJ
ftr-411	500	25	they	they	PRON
ftr-411	500	26	can	can	AUX
ftr-411	500	27	agree	agree	VERB
ftr-411	500	28	on	on	ADP
ftr-411	500	29	a	a	DET
ftr-411	500	30	settlement.3	settlement.3	PROPN
ftr-411	500	31	6	6	NUM
ftr-411	500	32	that	that	DET
ftr-411	500	33	argument	argument	NOUN
ftr-411	500	34	has	have	VERB
ftr-411	500	35	some	some	DET
ftr-411	500	36	merit	merit	NOUN
ftr-411	500	37	;	;	PUNCT
ftr-411	500	38	the	the	DET
ftr-411	500	39	parties	party	NOUN
ftr-411	500	40	should	should	AUX
ftr-411	500	41	be	be	AUX
ftr-411	500	42	allowed	allow	VERB
ftr-411	500	43	to	to	PART
ftr-411	500	44	reach	reach	VERB
ftr-411	500	45	a	a	DET
ftr-411	500	46	settlement	settlement	NOUN
ftr-411	500	47	whenever	whenever	SCONJ
ftr-411	500	48	they	they	PRON
ftr-411	500	49	wish	wish	VERB
ftr-411	500	50	to	to	PART
ftr-411	500	51	do	do	VERB
ftr-411	500	52	it	it	PRON
ftr-411	500	53	.	.	PUNCT
ftr-411	501	1	it	it	PRON
ftr-411	501	2	would	would	AUX
ftr-411	501	3	be	be	AUX
ftr-411	501	4	bad	bad	ADJ
ftr-411	501	5	policy	policy	NOUN
ftr-411	501	6	,	,	PUNCT
ftr-411	501	7	nevertheless	nevertheless	ADV
ftr-411	501	8	,	,	PUNCT
ftr-411	501	9	to	to	PART
ftr-411	501	10	allow	allow	VERB
ftr-411	501	11	termination	termination	NOUN
ftr-411	501	12	of	of	ADP
ftr-411	501	13	the	the	DET
ftr-411	501	14	proceedings	proceeding	NOUN
ftr-411	501	15	without	without	ADP
ftr-411	501	16	requiring	require	VERB
ftr-411	501	17	publication	publication	NOUN
ftr-411	501	18	of	of	ADP
ftr-411	501	19	the	the	DET
ftr-411	501	20	resolution	resolution	NOUN
ftr-411	501	21	of	of	ADP
ftr-411	501	22	the	the	DET
ftr-411	501	23	case	case	NOUN
ftr-411	501	24	.	.	PUNCT
ftr-411	502	1	once	once	ADV
ftr-411	502	2	a	a	DET
ftr-411	502	3	proceeding	proceeding	NOUN
ftr-411	502	4	has	have	AUX
ftr-411	502	5	been	be	AUX
ftr-411	502	6	initiated	initiate	VERB
ftr-411	502	7	,	,	PUNCT
ftr-411	502	8	it	it	PRON
ftr-411	502	9	is	be	AUX
ftr-411	502	10	a	a	DET
ftr-411	502	11	public	public	ADJ
ftr-411	502	12	activity	activity	NOUN
ftr-411	502	13	,	,	PUNCT
ftr-411	502	14	requiring	require	VERB
ftr-411	502	15	some	some	DET
ftr-411	502	16	minimum	minimum	ADJ
ftr-411	502	17	public	public	ADJ
ftr-411	502	18	disclosure	disclosure	NOUN
ftr-411	502	19	.	.	PUNCT
ftr-411	503	1	v.	v.	ADP
ftr-411	503	2	conclusion	conclusion	NOUN
ftr-411	503	3	for	for	ADP
ftr-411	503	4	the	the	DET
ftr-411	503	5	reasons	reason	NOUN
ftr-411	503	6	given	give	VERB
ftr-411	503	7	above	above	ADV
ftr-411	503	8	,	,	PUNCT
ftr-411	503	9	i	i	PRON
ftr-411	503	10	do	do	AUX
ftr-411	503	11	not	not	PART
ftr-411	503	12	favor	favor	VERB
ftr-411	503	13	the	the	DET
ftr-411	503	14	oecd	oecd	PROPN
ftr-411	503	15	proposal	proposal	NOUN
ftr-411	503	16	for	for	ADP
ftr-411	503	17	mandatory	mandatory	ADJ
ftr-411	503	18	arbitration	arbitration	NOUN
ftr-411	503	19	of	of	ADP
ftr-411	503	20	international	international	ADJ
ftr-411	503	21	tax	tax	NOUN
ftr-411	503	22	disputes	dispute	NOUN
ftr-411	503	23	and	and	CCONJ
ftr-411	503	24	probably	probably	ADV
ftr-411	503	25	would	would	AUX
ftr-411	503	26	not	not	PART
ftr-411	503	27	favor	favor	VERB
ftr-411	503	28	it	it	PRON
ftr-411	503	29	even	even	ADV
ftr-411	503	30	if	if	SCONJ
ftr-411	503	31	the	the	DET
ftr-411	503	32	many	many	ADJ
ftr-411	503	33	flaws	flaw	NOUN
ftr-411	503	34	in	in	ADP
ftr-411	503	35	that	that	DET
ftr-411	503	36	proposal	proposal	NOUN
ftr-411	503	37	were	be	AUX
ftr-411	503	38	corrected	correct	VERB
ftr-411	503	39	.	.	PUNCT
ftr-411	504	1	if	if	SCONJ
ftr-411	504	2	some	some	DET
ftr-411	504	3	form	form	NOUN
ftr-411	504	4	of	of	ADP
ftr-411	504	5	mandatory	mandatory	ADJ
ftr-411	504	6	arbitration	arbitration	NOUN
ftr-411	504	7	is	be	AUX
ftr-411	504	8	unavoidable	unavoidable	ADJ
ftr-411	504	9	,	,	PUNCT
ftr-411	504	10	however	however	ADV
ftr-411	504	11	,	,	PUNCT
ftr-411	504	12	i	i	PRON
ftr-411	504	13	would	would	AUX
ftr-411	504	14	fix	fix	VERB
ftr-411	504	15	the	the	DET
ftr-411	504	16	various	various	ADJ
ftr-411	504	17	problems	problem	NOUN
ftr-411	504	18	discussed	discuss	VERB
ftr-411	504	19	above	above	ADV
ftr-411	504	20	.	.	PUNCT
ftr-411	505	1	in	in	ADP
ftr-411	505	2	addition	addition	NOUN
ftr-411	505	3	,	,	PUNCT
ftr-411	505	4	i	i	PRON
ftr-411	505	5	would	would	AUX
ftr-411	505	6	redesign	redesign	VERB
ftr-411	505	7	the	the	DET
ftr-411	505	8	oecd	oecd	PROPN
ftr-411	505	9	proposal	proposal	NOUN
ftr-411	505	10	as	as	SCONJ
ftr-411	505	11	follows	follow	VERB
ftr-411	505	12	:	:	PUNCT
ftr-411	505	13	1	1	X
ftr-411	505	14	.	.	X
ftr-411	505	15	only	only	ADV
ftr-411	505	16	double	double	ADJ
ftr-411	505	17	taxation	taxation	NOUN
ftr-411	505	18	cases	case	NOUN
ftr-411	505	19	.	.	PUNCT
ftr-411	506	1	i	i	PRON
ftr-411	506	2	would	would	AUX
ftr-411	506	3	limit	limit	VERB
ftr-411	506	4	mandatory	mandatory	ADJ
ftr-411	506	5	arbitration	arbitration	NOUN
ftr-411	506	6	to	to	ADP
ftr-411	506	7	cases	case	NOUN
ftr-411	506	8	involving	involve	VERB
ftr-411	506	9	international	international	ADJ
ftr-411	506	10	double	double	ADJ
ftr-411	506	11	taxation	taxation	NOUN
ftr-411	506	12	and	and	CCONJ
ftr-411	506	13	would	would	AUX
ftr-411	506	14	exempt	exempt	VERB
ftr-411	506	15	from	from	ADP
ftr-411	506	16	mandatory	mandatory	ADJ
ftr-411	506	17	arbitration	arbitration	NOUN
ftr-411	506	18	all	all	DET
ftr-411	506	19	cases	case	NOUN
ftr-411	506	20	involving	involve	VERB
ftr-411	506	21	international	international	ADJ
ftr-411	506	22	double	double	ADJ
ftr-411	506	23	non	non	ADJ
ftr-411	506	24	-	-	ADJ
ftr-411	506	25	taxation.37	taxation.37	ADJ
ftr-411	506	26	given	give	VERB
ftr-411	506	27	the	the	DET
ftr-411	506	28	high	high	ADJ
ftr-411	506	29	costs	cost	NOUN
ftr-411	506	30	of	of	ADP
ftr-411	506	31	the	the	DET
ftr-411	506	32	program	program	NOUN
ftr-411	506	33	,	,	PUNCT
ftr-411	506	34	including	include	VERB
ftr-411	506	35	the	the	DET
ftr-411	506	36	costs	cost	NOUN
ftr-411	506	37	of	of	ADP
ftr-411	506	38	reduced	reduced	ADJ
ftr-411	506	39	sovereignty	sovereignty	NOUN
ftr-411	506	40	,	,	PUNCT
ftr-411	506	41	i	i	PRON
ftr-411	506	42	see	see	VERB
ftr-411	506	43	no	no	DET
ftr-411	506	44	good	good	ADJ
ftr-411	506	45	reason	reason	NOUN
ftr-411	506	46	for	for	ADP
ftr-411	506	47	mandating	mandate	VERB
ftr-411	506	48	arbitration	arbitration	NOUN
ftr-411	506	49	when	when	SCONJ
ftr-411	506	50	the	the	DET
ftr-411	506	51	end	end	NOUN
ftr-411	506	52	result	result	NOUN
ftr-411	506	53	would	would	AUX
ftr-411	506	54	be	be	AUX
ftr-411	506	55	to	to	PART
ftr-411	506	56	increase	increase	VERB
ftr-411	506	57	international	international	ADJ
ftr-411	506	58	tax	tax	NOUN
ftr-411	506	59	avoidance.3	avoidance.3	PUNCT
ftr-411	506	60	"	"	PUNCT
ftr-411	506	61	2	2	NUM
ftr-411	506	62	.	.	X
ftr-411	506	63	finality	finality	NOUN
ftr-411	506	64	required	require	VERB
ftr-411	506	65	.	.	PUNCT
ftr-411	507	1	i	i	PRON
ftr-411	507	2	would	would	AUX
ftr-411	507	3	limit	limit	VERB
ftr-411	507	4	the	the	DET
ftr-411	507	5	cases	case	NOUN
ftr-411	507	6	of	of	ADP
ftr-411	507	7	mandatory	mandatory	ADJ
ftr-411	507	8	arbitration	arbitration	NOUN
ftr-411	507	9	to	to	ADP
ftr-411	507	10	those	those	DET
ftr-411	507	11	cases	case	NOUN
ftr-411	507	12	that	that	PRON
ftr-411	507	13	can	can	AUX
ftr-411	507	14	be	be	AUX
ftr-411	507	15	settled	settle	VERB
ftr-411	507	16	with	with	ADP
ftr-411	507	17	finality	finality	NOUN
ftr-411	507	18	by	by	ADP
ftr-411	507	19	the	the	DET
ftr-411	507	20	arbitrators	arbitrator	NOUN
ftr-411	507	21	.	.	PUNCT
ftr-411	508	1	finality	finality	NOUN
ftr-411	508	2	is	be	AUX
ftr-411	508	3	one	one	NUM
ftr-411	508	4	of	of	ADP
ftr-411	508	5	the	the	DET
ftr-411	508	6	hallmark	hallmark	ADJ
ftr-411	508	7	features	feature	NOUN
ftr-411	508	8	of	of	ADP
ftr-411	508	9	arbitration	arbitration	NOUN
ftr-411	508	10	.	.	PUNCT
ftr-411	509	1	if	if	SCONJ
ftr-411	509	2	the	the	DET
ftr-411	509	3	domestic	domestic	ADJ
ftr-411	509	4	law	law	NOUN
ftr-411	509	5	of	of	ADP
ftr-411	509	6	one	one	NUM
ftr-411	509	7	of	of	ADP
ftr-411	509	8	the	the	DET
ftr-411	509	9	parties	party	NOUN
ftr-411	509	10	or	or	CCONJ
ftr-411	509	11	the	the	DET
ftr-411	509	12	particular	particular	ADJ
ftr-411	509	13	circumstances	circumstance	NOUN
ftr-411	509	14	of	of	ADP
ftr-411	509	15	the	the	DET
ftr-411	509	16	taxpayer	taxpayer	NOUN
ftr-411	509	17	prevent	prevent	NOUN
ftr-411	509	18	finality	finality	NOUN
ftr-411	509	19	,	,	PUNCT
ftr-411	509	20	then	then	ADV
ftr-411	509	21	36	36	NUM
ftr-411	509	22	.	.	PUNCT
ftr-411	509	23	see	see	VERB
ftr-411	509	24	oecd	oecd	PROPN
ftr-411	509	25	proposal	proposal	PROPN
ftr-411	509	26	,	,	PUNCT
ftr-411	509	27	supra	supra	PROPN
ftr-411	509	28	note	note	PROPN
ftr-411	509	29	1	1	NUM
ftr-411	509	30	,	,	PUNCT
ftr-411	509	31	98	98	NUM
ftr-411	509	32	.	.	PUNCT
ftr-411	510	1	actually	actually	ADV
ftr-411	510	2	,	,	PUNCT
ftr-411	510	3	the	the	DET
ftr-411	510	4	parties	party	NOUN
ftr-411	510	5	do	do	AUX
ftr-411	510	6	not	not	PART
ftr-411	510	7	have	have	VERB
ftr-411	510	8	control	control	NOUN
ftr-411	510	9	of	of	ADP
ftr-411	510	10	the	the	DET
ftr-411	510	11	arbitration	arbitration	NOUN
ftr-411	510	12	under	under	ADP
ftr-411	510	13	the	the	DET
ftr-411	510	14	current	current	ADJ
ftr-411	510	15	oecd	oecd	PROPN
ftr-411	510	16	proposal	proposal	NOUN
ftr-411	510	17	;	;	PUNCT
ftr-411	510	18	on	on	ADP
ftr-411	510	19	the	the	DET
ftr-411	510	20	contrary	contrary	NOUN
ftr-411	510	21	,	,	PUNCT
ftr-411	510	22	arbitration	arbitration	NOUN
ftr-411	510	23	is	be	AUX
ftr-411	510	24	triggered	trigger	VERB
ftr-411	510	25	by	by	ADP
ftr-411	510	26	an	an	DET
ftr-411	510	27	election	election	NOUN
ftr-411	510	28	of	of	ADP
ftr-411	510	29	the	the	DET
ftr-411	510	30	taxpayer	taxpayer	NOUN
ftr-411	510	31	.	.	PUNCT
ftr-411	511	1	37	37	NUM
ftr-411	511	2	.	.	PUNCT
ftr-411	512	1	this	this	PRON
ftr-411	512	2	is	be	AUX
ftr-411	512	3	the	the	DET
ftr-411	512	4	position	position	NOUN
ftr-411	512	5	taken	take	VERB
ftr-411	512	6	in	in	ADP
ftr-411	512	7	the	the	DET
ftr-411	512	8	eu	eu	PROPN
ftr-411	512	9	arbitration	arbitration	PROPN
ftr-411	512	10	convention	convention	NOUN
ftr-411	512	11	.	.	PUNCT
ftr-411	513	1	38	38	NUM
ftr-411	513	2	.	.	PUNCT
ftr-411	514	1	defenders	defender	NOUN
ftr-411	514	2	of	of	ADP
ftr-411	514	3	mandatory	mandatory	ADJ
ftr-411	514	4	arbitration	arbitration	NOUN
ftr-411	514	5	invariably	invariably	ADV
ftr-411	514	6	point	point	VERB
ftr-411	514	7	to	to	ADP
ftr-411	514	8	the	the	DET
ftr-411	514	9	public	public	ADJ
ftr-411	514	10	benefit	benefit	NOUN
ftr-411	514	11	from	from	ADP
ftr-411	514	12	a	a	DET
ftr-411	514	13	reduction	reduction	NOUN
ftr-411	514	14	in	in	ADP
ftr-411	514	15	double	double	ADJ
ftr-411	514	16	taxation	taxation	NOUN
ftr-411	514	17	as	as	ADP
ftr-411	514	18	the	the	DET
ftr-411	514	19	primary	primary	ADJ
ftr-411	514	20	justification	justification	NOUN
ftr-411	514	21	for	for	ADP
ftr-411	514	22	their	their	PRON
ftr-411	514	23	position	position	NOUN
ftr-411	514	24	.	.	PUNCT
ftr-411	515	1	see	see	VERB
ftr-411	515	2	,	,	PUNCT
ftr-411	515	3	e.g.	e.g.	ADV
ftr-411	515	4	,	,	PUNCT
ftr-411	515	5	park	park	NOUN
ftr-411	515	6	,	,	PUNCT
ftr-411	515	7	supra	supra	PROPN
ftr-411	515	8	note	note	NOUN
ftr-411	515	9	20	20	NUM
ftr-411	515	10	at	at	ADP
ftr-411	515	11	863	863	NUM
ftr-411	515	12	.	.	PUNCT
ftr-411	516	1	double	double	ADJ
ftr-411	516	2	non	non	NOUN
ftr-411	516	3	-	-	NOUN
ftr-411	516	4	taxation	taxation	NOUN
ftr-411	516	5	is	be	AUX
ftr-411	516	6	harmful	harmful	ADJ
ftr-411	516	7	to	to	ADP
ftr-411	516	8	the	the	DET
ftr-411	516	9	public	public	ADJ
ftr-411	516	10	interest	interest	NOUN
ftr-411	516	11	by	by	ADP
ftr-411	516	12	distorting	distort	VERB
ftr-411	516	13	trade	trade	NOUN
ftr-411	516	14	flows	flow	NOUN
ftr-411	516	15	and	and	CCONJ
ftr-411	516	16	reducing	reduce	VERB
ftr-411	516	17	government	government	NOUN
ftr-411	516	18	revenues	revenue	NOUN
ftr-411	516	19	inappropriately	inappropriately	ADV
ftr-411	516	20	.	.	PUNCT
ftr-411	517	1	[	[	X
ftr-411	517	2	vol	vol	NOUN
ftr-411	517	3	.	.	PUNCT
ftr-411	517	4	7:9	7:9	NUM
ftr-411	517	5	comments	comment	NOUN
ftr-411	517	6	on	on	ADP
ftr-411	517	7	the	the	DET
ftr-411	517	8	oecd	oecd	PROPN
ftr-411	517	9	proposal	proposal	NOUN
ftr-411	517	10	i	i	PRON
ftr-411	517	11	would	would	AUX
ftr-411	517	12	not	not	PART
ftr-411	517	13	allow	allow	VERB
ftr-411	517	14	the	the	DET
ftr-411	517	15	taxpayer	taxpayer	NOUN
ftr-411	517	16	(	(	PUNCT
ftr-411	517	17	or	or	CCONJ
ftr-411	517	18	a	a	DET
ftr-411	517	19	government	government	NOUN
ftr-411	517	20	)	)	PUNCT
ftr-411	517	21	to	to	PART
ftr-411	517	22	invoke	invoke	VERB
ftr-411	517	23	the	the	DET
ftr-411	517	24	procedure	procedure	NOUN
ftr-411	517	25	.	.	PUNCT
ftr-411	518	1	to	to	PART
ftr-411	518	2	achieve	achieve	VERB
ftr-411	518	3	finality	finality	NOUN
ftr-411	518	4	,	,	PUNCT
ftr-411	518	5	the	the	DET
ftr-411	518	6	arbitrators	arbitrator	NOUN
ftr-411	518	7	need	need	VERB
ftr-411	518	8	to	to	PART
ftr-411	518	9	be	be	AUX
ftr-411	518	10	able	able	ADJ
ftr-411	518	11	to	to	PART
ftr-411	518	12	determine	determine	VERB
ftr-411	518	13	(	(	PUNCT
ftr-411	518	14	1	1	X
ftr-411	518	15	)	)	PUNCT
ftr-411	518	16	the	the	DET
ftr-411	518	17	amount	amount	NOUN
ftr-411	518	18	of	of	ADP
ftr-411	518	19	tax	tax	NOUN
ftr-411	518	20	the	the	DET
ftr-411	518	21	taxpayer	taxpayer	NOUN
ftr-411	518	22	must	must	AUX
ftr-411	518	23	pay	pay	VERB
ftr-411	518	24	and	and	CCONJ
ftr-411	518	25	(	(	PUNCT
ftr-411	518	26	2	2	X
ftr-411	518	27	)	)	PUNCT
ftr-411	518	28	the	the	DET
ftr-411	518	29	government	government	NOUN
ftr-411	518	30	that	that	PRON
ftr-411	518	31	should	should	AUX
ftr-411	518	32	be	be	AUX
ftr-411	518	33	allowed	allow	VERB
ftr-411	518	34	to	to	PART
ftr-411	518	35	collect	collect	VERB
ftr-411	518	36	that	that	DET
ftr-411	518	37	tax	tax	NOUN
ftr-411	518	38	.	.	PUNCT
ftr-411	519	1	3	3	X
ftr-411	519	2	.	.	X
ftr-411	519	3	certainty	certainty	NOUN
ftr-411	519	4	of	of	ADP
ftr-411	519	5	collection	collection	NOUN
ftr-411	519	6	.	.	PUNCT
ftr-411	520	1	i	i	PRON
ftr-411	520	2	would	would	AUX
ftr-411	520	3	require	require	VERB
ftr-411	520	4	the	the	DET
ftr-411	520	5	taxpayer	taxpayer	NOUN
ftr-411	520	6	,	,	PUNCT
ftr-411	520	7	as	as	ADP
ftr-411	520	8	a	a	DET
ftr-411	520	9	condition	condition	NOUN
ftr-411	520	10	for	for	ADP
ftr-411	520	11	invoking	invoke	VERB
ftr-411	520	12	the	the	DET
ftr-411	520	13	arbitration	arbitration	NOUN
ftr-411	520	14	procedure	procedure	NOUN
ftr-411	520	15	,	,	PUNCT
ftr-411	520	16	to	to	PART
ftr-411	520	17	provide	provide	VERB
ftr-411	520	18	a	a	DET
ftr-411	520	19	surety	surety	NOUN
ftr-411	520	20	for	for	ADP
ftr-411	520	21	the	the	DET
ftr-411	520	22	higher	high	ADJ
ftr-411	520	23	of	of	ADP
ftr-411	520	24	the	the	DET
ftr-411	520	25	taxes	taxis	NOUN
ftr-411	520	26	assessed	assess	VERB
ftr-411	520	27	by	by	ADP
ftr-411	520	28	the	the	DET
ftr-411	520	29	parties	party	NOUN
ftr-411	520	30	.	.	PUNCT
ftr-411	521	1	that	that	ADV
ftr-411	521	2	is	is	ADV
ftr-411	521	3	,	,	PUNCT
ftr-411	521	4	the	the	DET
ftr-411	521	5	surety	surety	NOUN
ftr-411	521	6	should	should	AUX
ftr-411	521	7	be	be	AUX
ftr-411	521	8	enough	enough	ADJ
ftr-411	521	9	to	to	PART
ftr-411	521	10	guarantee	guarantee	VERB
ftr-411	521	11	payment	payment	NOUN
ftr-411	521	12	of	of	ADP
ftr-411	521	13	the	the	DET
ftr-411	521	14	maximum	maximum	ADJ
ftr-411	521	15	tax	tax	NOUN
ftr-411	521	16	that	that	PRON
ftr-411	521	17	would	would	AUX
ftr-411	521	18	be	be	AUX
ftr-411	521	19	due	due	ADJ
ftr-411	521	20	if	if	SCONJ
ftr-411	521	21	double	double	ADJ
ftr-411	521	22	taxation	taxation	NOUN
ftr-411	521	23	is	be	AUX
ftr-411	521	24	eliminated	eliminate	VERB
ftr-411	521	25	and	and	CCONJ
ftr-411	521	26	the	the	DET
ftr-411	521	27	party	party	NOUN
ftr-411	521	28	claiming	claim	VERB
ftr-411	521	29	the	the	DET
ftr-411	521	30	higher	high	ADJ
ftr-411	521	31	tax	tax	NOUN
ftr-411	521	32	prevails	prevail	NOUN
ftr-411	521	33	.	.	PUNCT
ftr-411	522	1	4	4	X
ftr-411	522	2	.	.	X
ftr-411	522	3	transparency	transparency	NOUN
ftr-411	522	4	.	.	PUNCT
ftr-411	523	1	finally	finally	ADV
ftr-411	523	2	,	,	PUNCT
ftr-411	523	3	as	as	SCONJ
ftr-411	523	4	noted	note	VERB
ftr-411	523	5	numerous	numerous	ADJ
ftr-411	523	6	times	time	NOUN
ftr-411	523	7	in	in	ADP
ftr-411	523	8	this	this	DET
ftr-411	523	9	report	report	NOUN
ftr-411	523	10	,	,	PUNCT
ftr-411	523	11	i	i	PRON
ftr-411	523	12	would	would	AUX
ftr-411	523	13	require	require	VERB
ftr-411	523	14	that	that	SCONJ
ftr-411	523	15	the	the	DET
ftr-411	523	16	arbitrators	arbitrator	NOUN
ftr-411	523	17	prepare	prepare	VERB
ftr-411	523	18	a	a	DET
ftr-411	523	19	full	full	ADJ
ftr-411	523	20	report	report	NOUN
ftr-411	523	21	that	that	PRON
ftr-411	523	22	sets	set	VERB
ftr-411	523	23	forth	forth	ADP
ftr-411	523	24	the	the	DET
ftr-411	523	25	controlling	control	VERB
ftr-411	523	26	facts	fact	NOUN
ftr-411	523	27	and	and	CCONJ
ftr-411	523	28	explains	explain	VERB
ftr-411	523	29	in	in	ADP
ftr-411	523	30	appropriate	appropriate	ADJ
ftr-411	523	31	detail	detail	NOUN
ftr-411	523	32	the	the	DET
ftr-411	523	33	legal	legal	ADJ
ftr-411	523	34	basis	basis	NOUN
ftr-411	523	35	for	for	ADP
ftr-411	523	36	their	their	PRON
ftr-411	523	37	decision	decision	NOUN
ftr-411	523	38	.	.	PUNCT
ftr-411	524	1	most	most	ADV
ftr-411	524	2	importantly	importantly	ADV
ftr-411	524	3	,	,	PUNCT
ftr-411	524	4	this	this	DET
ftr-411	524	5	report	report	NOUN
ftr-411	524	6	should	should	AUX
ftr-411	524	7	be	be	AUX
ftr-411	524	8	made	make	VERB
ftr-411	524	9	public	public	ADJ
ftr-411	524	10	,	,	PUNCT
ftr-411	524	11	redacted	redact	VERB
ftr-411	524	12	only	only	ADV
ftr-411	524	13	to	to	PART
ftr-411	524	14	protect	protect	VERB
ftr-411	524	15	the	the	DET
ftr-411	524	16	confidentiality	confidentiality	NOUN
ftr-411	524	17	of	of	ADP
ftr-411	524	18	trade	trade	NOUN
ftr-411	524	19	secrets	secret	NOUN
ftr-411	524	20	.	.	PUNCT
ftr-411	525	1	as	as	SCONJ
ftr-411	525	2	the	the	DET
ftr-411	525	3	oecd	oecd	PROPN
ftr-411	525	4	has	have	AUX
ftr-411	525	5	recognized	recognize	VERB
ftr-411	525	6	in	in	ADP
ftr-411	525	7	other	other	ADJ
ftr-411	525	8	contexts	contexts	NOUN
ftr-411	525	9	,	,	PUNCT
ftr-411	525	10	transparency	transparency	NOUN
ftr-411	525	11	is	be	AUX
ftr-411	525	12	a	a	DET
ftr-411	525	13	condition	condition	NOUN
ftr-411	525	14	for	for	ADP
ftr-411	525	15	legitimacy	legitimacy	NOUN
ftr-411	525	16	.	.	PUNCT
ftr-411	526	1	an	an	DET
ftr-411	526	2	adjudicative	adjudicative	ADJ
ftr-411	526	3	system	system	NOUN
ftr-411	526	4	that	that	PRON
ftr-411	526	5	lacks	lack	VERB
ftr-411	526	6	legitimacy	legitimacy	NOUN
ftr-411	526	7	is	be	AUX
ftr-411	526	8	simply	simply	ADV
ftr-411	526	9	unacceptable	unacceptable	ADJ
ftr-411	526	10	in	in	ADP
ftr-411	526	11	a	a	DET
ftr-411	526	12	democratic	democratic	ADJ
ftr-411	526	13	society	society	NOUN
ftr-411	526	14	.	.	PUNCT
ftr-411	527	1	i	i	PRON
ftr-411	527	2	do	do	AUX
ftr-411	527	3	not	not	PART
ftr-411	527	4	suggest	suggest	VERB
ftr-411	527	5	that	that	SCONJ
ftr-411	527	6	a	a	DET
ftr-411	527	7	revised	revise	VERB
ftr-411	527	8	arbitration	arbitration	NOUN
ftr-411	527	9	proposal	proposal	NOUN
ftr-411	527	10	embodying	embody	VERB
ftr-411	527	11	the	the	DET
ftr-411	527	12	above	above	ADJ
ftr-411	527	13	suggestions	suggestion	NOUN
ftr-411	527	14	would	would	AUX
ftr-411	527	15	be	be	AUX
ftr-411	527	16	ideal	ideal	ADJ
ftr-411	527	17	.	.	PUNCT
ftr-411	528	1	i	i	PRON
ftr-411	528	2	do	do	AUX
ftr-411	528	3	suggest	suggest	VERB
ftr-411	528	4	that	that	SCONJ
ftr-411	528	5	it	it	PRON
ftr-411	528	6	would	would	AUX
ftr-411	528	7	be	be	AUX
ftr-411	528	8	a	a	DET
ftr-411	528	9	significant	significant	ADJ
ftr-411	528	10	improvement	improvement	NOUN
ftr-411	528	11	over	over	ADP
ftr-411	528	12	the	the	DET
ftr-411	528	13	proposal	proposal	NOUN
ftr-411	528	14	under	under	ADP
ftr-411	528	15	discussion	discussion	NOUN
ftr-411	528	16	by	by	ADP
ftr-411	528	17	the	the	DET
ftr-411	528	18	oecd	oecd	PROPN
ftr-411	528	19	.	.	PUNCT
ftr-411	529	1	i	i	PRON
ftr-411	529	2	recognize	recognize	VERB
ftr-411	529	3	that	that	SCONJ
ftr-411	529	4	my	my	PRON
ftr-411	529	5	proposed	propose	VERB
ftr-411	529	6	system	system	NOUN
ftr-411	529	7	would	would	AUX
ftr-411	529	8	be	be	AUX
ftr-411	529	9	less	less	ADV
ftr-411	529	10	appealing	appealing	ADJ
ftr-411	529	11	than	than	ADP
ftr-411	529	12	the	the	DET
ftr-411	529	13	oecd	oecd	PROPN
ftr-411	529	14	proposal	proposal	NOUN
ftr-411	529	15	to	to	ADP
ftr-411	529	16	the	the	DET
ftr-411	529	17	international	international	ADJ
ftr-411	529	18	business	business	NOUN
ftr-411	529	19	community	community	NOUN
ftr-411	529	20	.	.	PUNCT
ftr-411	530	1	but	but	CCONJ
ftr-411	530	2	as	as	SCONJ
ftr-411	530	3	edmund	edmund	PROPN
ftr-411	530	4	burke	burke	PROPN
ftr-411	530	5	famously	famously	ADV
ftr-411	530	6	noted	note	VERB
ftr-411	530	7	,	,	PUNCT
ftr-411	530	8	"	"	PUNCT
ftr-411	530	9	to	to	PART
ftr-411	530	10	tax	tax	VERB
ftr-411	530	11	and	and	CCONJ
ftr-411	530	12	to	to	PART
ftr-411	530	13	please	please	VERB
ftr-411	530	14	,	,	PUNCT
ftr-411	530	15	no	no	PRON
ftr-411	530	16	more	more	ADJ
ftr-411	530	17	than	than	ADP
ftr-411	530	18	to	to	PART
ftr-411	530	19	love	love	VERB
ftr-411	530	20	and	and	CCONJ
ftr-411	530	21	to	to	PART
ftr-411	530	22	be	be	AUX
ftr-411	530	23	wise	wise	ADJ
ftr-411	530	24	,	,	PUNCT
ftr-411	530	25	is	be	AUX
ftr-411	530	26	not	not	PART
ftr-411	530	27	given	give	VERB
ftr-411	530	28	to	to	ADP
ftr-411	530	29	men	man	NOUN
ftr-411	530	30	.	.	PUNCT
ftr-411	530	31	"	"	PUNCT
ftr-411	531	1	2006	2006	NUM
ftr-411	531	2	]	]	PUNCT