id	sid	tid	token	lemma	pos
ftr-489	1	1	florida	florida	PROPN
ftr-489	1	2	tax	tax	PROPN
ftr-489	1	3	review	review	NOUN
ftr-489	1	4	volume	volume	NOUN
ftr-489	2	1	i	i	PRON
ftr-489	2	2	november	november	PROPN
ftr-489	2	3	1992	1992	NUM
ftr-489	2	4	number	number	NOUN
ftr-489	2	5	2	2	NUM
ftr-489	2	6	treaty	treaty	NOUN
ftr-489	2	7	-	-	PUNCT
ftr-489	2	8	based	base	VERB
ftr-489	2	9	nondiscrimination	nondiscrimination	NOUN
ftr-489	2	10	:	:	PUNCT
ftr-489	2	11	now	now	ADV
ftr-489	2	12	you	you	PRON
ftr-489	2	13	see	see	VERB
ftr-489	2	14	it	it	PRON
ftr-489	2	15	now	now	ADV
ftr-489	2	16	you	you	PRON
ftr-489	2	17	do	do	VERB
ftr-489	2	18	n't	not	PART
ftr-489	2	19	sanford	sanford	PROPN
ftr-489	2	20	h.	h.	PROPN
ftr-489	2	21	goldberg	goldberg	PROPN
ftr-489	2	22	and	and	CCONJ
ftr-489	2	23	peter	peter	PROPN
ftr-489	2	24	a.	a.	PROPN
ftr-489	2	25	glicklich	glicklich	PROPN
ftr-489	2	26	"	"	PUNCT
ftr-489	2	27	i.	i.	NOUN
ftr-489	2	28	introduction	introduction	NOUN
ftr-489	2	29	a	a	DET
ftr-489	2	30	broad	broad	ADJ
ftr-489	2	31	nondiscrimination	nondiscrimination	NOUN
ftr-489	2	32	provision	provision	NOUN
ftr-489	2	33	appears	appear	VERB
ftr-489	2	34	in	in	ADP
ftr-489	2	35	every	every	DET
ftr-489	2	36	income	income	NOUN
ftr-489	2	37	tax	tax	NOUN
ftr-489	2	38	treaty	treaty	NOUN
ftr-489	2	39	that	that	PRON
ftr-489	2	40	the	the	DET
ftr-489	2	41	united	united	PROPN
ftr-489	2	42	states	states	PROPN
ftr-489	2	43	has	have	AUX
ftr-489	2	44	entered	enter	VERB
ftr-489	2	45	into	into	ADP
ftr-489	2	46	in	in	ADP
ftr-489	2	47	the	the	DET
ftr-489	2	48	last	last	ADJ
ftr-489	2	49	quarter	quarter	NOUN
ftr-489	2	50	century	century	NOUN
ftr-489	2	51	.	.	PUNCT
ftr-489	3	1	the	the	DET
ftr-489	3	2	nondiscrimination	nondiscrimination	NOUN
ftr-489	3	3	article	article	NOUN
ftr-489	3	4	of	of	ADP
ftr-489	3	5	these	these	DET
ftr-489	3	6	treaties	treaty	NOUN
ftr-489	3	7	purports	purport	VERB
ftr-489	3	8	to	to	PART
ftr-489	3	9	prohibit	prohibit	VERB
ftr-489	3	10	discriminatory	discriminatory	ADJ
ftr-489	3	11	taxes	taxis	NOUN
ftr-489	3	12	levied	levy	VERB
ftr-489	3	13	against	against	ADP
ftr-489	3	14	foreign	foreign	ADJ
ftr-489	3	15	nationals	national	NOUN
ftr-489	3	16	or	or	CCONJ
ftr-489	3	17	their	their	PRON
ftr-489	3	18	businesses	business	NOUN
ftr-489	3	19	.	.	PUNCT
ftr-489	4	1	however	however	ADV
ftr-489	4	2	,	,	PUNCT
ftr-489	4	3	some	some	DET
ftr-489	4	4	distinctions	distinction	NOUN
ftr-489	4	5	have	have	AUX
ftr-489	4	6	always	always	ADV
ftr-489	4	7	been	be	AUX
ftr-489	4	8	permitted	permit	VERB
ftr-489	4	9	,	,	PUNCT
ftr-489	4	10	based	base	VERB
ftr-489	4	11	on	on	ADP
ftr-489	4	12	the	the	DET
ftr-489	4	13	fact	fact	NOUN
ftr-489	4	14	that	that	SCONJ
ftr-489	4	15	domestic	domestic	ADJ
ftr-489	4	16	and	and	CCONJ
ftr-489	4	17	foreign	foreign	ADJ
ftr-489	4	18	taxpayers	taxpayer	NOUN
ftr-489	4	19	are	be	AUX
ftr-489	4	20	not	not	PART
ftr-489	4	21	similarly	similarly	ADV
ftr-489	4	22	situated	situate	VERB
ftr-489	4	23	because	because	SCONJ
ftr-489	4	24	different	different	ADJ
ftr-489	4	25	taxing	tax	VERB
ftr-489	4	26	jurisdictions	jurisdiction	NOUN
ftr-489	4	27	are	be	AUX
ftr-489	4	28	concerned	concern	VERB
ftr-489	4	29	.	.	PUNCT
ftr-489	5	1	the	the	DET
ftr-489	5	2	problem	problem	NOUN
ftr-489	5	3	is	be	AUX
ftr-489	5	4	that	that	SCONJ
ftr-489	5	5	it	it	PRON
ftr-489	5	6	is	be	AUX
ftr-489	5	7	difficult	difficult	ADJ
ftr-489	5	8	to	to	PART
ftr-489	5	9	articulate	articulate	VERB
ftr-489	5	10	a	a	DET
ftr-489	5	11	consistent	consistent	ADJ
ftr-489	5	12	and	and	CCONJ
ftr-489	5	13	rational	rational	ADJ
ftr-489	5	14	standard	standard	NOUN
ftr-489	5	15	to	to	PART
ftr-489	5	16	apply	apply	VERB
ftr-489	5	17	to	to	PART
ftr-489	5	18	determine	determine	VERB
ftr-489	5	19	when	when	SCONJ
ftr-489	5	20	proscribed	proscribe	VERB
ftr-489	5	21	discrimination	discrimination	NOUN
ftr-489	5	22	is	be	AUX
ftr-489	5	23	present	present	ADJ
ftr-489	5	24	.	.	PUNCT
ftr-489	6	1	the	the	DET
ftr-489	6	2	language	language	NOUN
ftr-489	6	3	used	use	VERB
ftr-489	6	4	in	in	ADP
ftr-489	6	5	a	a	DET
ftr-489	6	6	typical	typical	ADJ
ftr-489	6	7	u.s	u.s	PROPN
ftr-489	6	8	.	.	PROPN
ftr-489	6	9	nondiscrimination	nondiscrimination	NOUN
ftr-489	6	10	provision	provision	NOUN
ftr-489	6	11	,	,	PUNCT
ftr-489	6	12	such	such	ADJ
ftr-489	6	13	as	as	ADP
ftr-489	6	14	article	article	NOUN
ftr-489	6	15	24	24	NUM
ftr-489	6	16	of	of	ADP
ftr-489	6	17	the	the	DET
ftr-489	6	18	1981	1981	NUM
ftr-489	6	19	u.s	u.s	PROPN
ftr-489	6	20	.	.	PROPN
ftr-489	6	21	model	model	PROPN
ftr-489	6	22	income	income	PROPN
ftr-489	6	23	tax	tax	PROPN
ftr-489	6	24	treaty	treaty	NOUN
ftr-489	6	25	(	(	PUNCT
ftr-489	6	26	the	the	DET
ftr-489	6	27	"	"	PUNCT
ftr-489	6	28	1981	1981	NUM
ftr-489	6	29	u.s	u.s	PROPN
ftr-489	6	30	.	.	PROPN
ftr-489	6	31	model	model	PROPN
ftr-489	6	32	"	"	PUNCT
ftr-489	6	33	)	)	PUNCT
ftr-489	6	34	,	,	PUNCT
ftr-489	6	35	can	can	AUX
ftr-489	6	36	be	be	AUX
ftr-489	6	37	traced	trace	VERB
ftr-489	6	38	to	to	ADP
ftr-489	6	39	the	the	DET
ftr-489	6	40	1963	1963	NUM
ftr-489	6	41	draft	draft	NOUN
ftr-489	6	42	model	model	NOUN
ftr-489	6	43	convention	convention	NOUN
ftr-489	6	44	published	publish	VERB
ftr-489	6	45	by	by	ADP
ftr-489	6	46	the	the	DET
ftr-489	6	47	organization	organization	NOUN
ftr-489	6	48	for	for	ADP
ftr-489	6	49	economic	economic	ADJ
ftr-489	6	50	cooperation	cooperation	NOUN
ftr-489	6	51	and	and	CCONJ
ftr-489	6	52	development	development	NOUN
ftr-489	6	53	committee	committee	PROPN
ftr-489	6	54	on	on	ADP
ftr-489	6	55	fiscal	fiscal	ADJ
ftr-489	6	56	affairs	affair	NOUN
ftr-489	6	57	,	,	PUNCT
ftr-489	6	58	draft	draft	NOUN
ftr-489	6	59	double	double	ADJ
ftr-489	6	60	taxation	taxation	NOUN
ftr-489	6	61	convention	convention	NOUN
ftr-489	6	62	on	on	ADP
ftr-489	6	63	income	income	NOUN
ftr-489	6	64	and	and	CCONJ
ftr-489	6	65	on	on	ADP
ftr-489	6	66	capital	capital	NOUN
ftr-489	6	67	(	(	PUNCT
ftr-489	6	68	the	the	DET
ftr-489	6	69	"	"	PUNCT
ftr-489	6	70	1963	1963	NUM
ftr-489	6	71	oecd	oecd	PROPN
ftr-489	6	72	model	model	NOUN
ftr-489	6	73	"	"	PUNCT
ftr-489	6	74	)	)	PUNCT
ftr-489	6	75	.	.	PUNCT
ftr-489	6	76	'	'	PUNCT
ftr-489	7	1	the	the	DET
ftr-489	7	2	1977	1977	NUM
ftr-489	7	3	draft	draft	NOUN
ftr-489	7	4	of	of	ADP
ftr-489	7	5	the	the	DET
ftr-489	7	6	organization	organization	NOUN
ftr-489	7	7	for	for	ADP
ftr-489	7	8	*	*	PUNCT
ftr-489	7	9	sanford	sanford	PROPN
ftr-489	7	10	h.	h.	PROPN
ftr-489	7	11	goldberg	goldberg	PROPN
ftr-489	7	12	and	and	CCONJ
ftr-489	7	13	peter	peter	PROPN
ftr-489	7	14	a.	a.	PROPN
ftr-489	7	15	glicklich	glicklich	PROPN
ftr-489	7	16	are	be	AUX
ftr-489	7	17	partners	partner	NOUN
ftr-489	7	18	of	of	ADP
ftr-489	7	19	roberts	roberts	PROPN
ftr-489	7	20	&	&	CCONJ
ftr-489	7	21	holland	holland	PROPN
ftr-489	7	22	,	,	PUNCT
ftr-489	7	23	new	new	PROPN
ftr-489	7	24	york	york	PROPN
ftr-489	7	25	city	city	PROPN
ftr-489	7	26	and	and	CCONJ
ftr-489	7	27	washington	washington	PROPN
ftr-489	7	28	,	,	PUNCT
ftr-489	7	29	d.c	d.c	PROPN
ftr-489	7	30	.	.	PROPN
ftr-489	7	31	,	,	PUNCT
ftr-489	7	32	a	a	DET
ftr-489	7	33	law	law	NOUN
ftr-489	7	34	firm	firm	NOUN
ftr-489	7	35	concentrating	concentrate	VERB
ftr-489	7	36	its	its	PRON
ftr-489	7	37	practice	practice	NOUN
ftr-489	7	38	in	in	ADP
ftr-489	7	39	tax	tax	NOUN
ftr-489	7	40	matters	matter	NOUN
ftr-489	7	41	.	.	PUNCT
ftr-489	8	1	1	1	X
ftr-489	8	2	.	.	X
ftr-489	8	3	although	although	SCONJ
ftr-489	8	4	all	all	PRON
ftr-489	8	5	of	of	ADP
ftr-489	8	6	the	the	DET
ftr-489	8	7	recent	recent	ADJ
ftr-489	8	8	u.s	u.s	PROPN
ftr-489	8	9	.	.	PROPN
ftr-489	8	10	income	income	NOUN
ftr-489	8	11	tax	tax	NOUN
ftr-489	8	12	treaties	treaty	NOUN
ftr-489	8	13	contain	contain	VERB
ftr-489	8	14	a	a	DET
ftr-489	8	15	nondiscrimination	nondiscrimination	NOUN
ftr-489	8	16	provision	provision	NOUN
ftr-489	8	17	,	,	PUNCT
ftr-489	8	18	this	this	DET
ftr-489	8	19	provision	provision	NOUN
ftr-489	8	20	has	have	AUX
ftr-489	8	21	not	not	PART
ftr-489	8	22	always	always	ADV
ftr-489	8	23	been	be	AUX
ftr-489	8	24	present	present	ADJ
ftr-489	8	25	.	.	PUNCT
ftr-489	9	1	for	for	ADP
ftr-489	9	2	example	example	NOUN
ftr-489	9	3	,	,	PUNCT
ftr-489	9	4	the	the	DET
ftr-489	9	5	following	follow	VERB
ftr-489	9	6	income	income	NOUN
ftr-489	9	7	tax	tax	NOUN
ftr-489	9	8	treaties	treaty	NOUN
ftr-489	9	9	contain	contain	VERB
ftr-489	9	10	no	no	DET
ftr-489	9	11	such	such	ADJ
ftr-489	9	12	provision	provision	NOUN
ftr-489	9	13	:	:	PUNCT
ftr-489	9	14	convention	convention	NOUN
ftr-489	9	15	for	for	ADP
ftr-489	9	16	the	the	DET
ftr-489	9	17	avoidance	avoidance	NOUN
ftr-489	9	18	of	of	ADP
ftr-489	9	19	double	double	ADJ
ftr-489	9	20	taxation	taxation	NOUN
ftr-489	9	21	and	and	CCONJ
ftr-489	9	22	the	the	DET
ftr-489	9	23	prevention	prevention	NOUN
ftr-489	9	24	of	of	ADP
ftr-489	9	25	fiscal	fiscal	ADJ
ftr-489	9	26	evasion	evasion	NOUN
ftr-489	9	27	with	with	ADP
ftr-489	9	28	respect	respect	NOUN
ftr-489	9	29	to	to	ADP
ftr-489	9	30	taxes	taxis	NOUN
ftr-489	9	31	on	on	ADP
ftr-489	9	32	income	income	NOUN
ftr-489	9	33	,	,	PUNCT
ftr-489	9	34	may	may	AUX
ftr-489	9	35	14	14	NUM
ftr-489	9	36	,	,	PUNCT
ftr-489	9	37	1953	1953	NUM
ftr-489	9	38	.	.	PUNCT
ftr-489	10	1	u.s.-austl	u.s.-austl	PROPN
ftr-489	10	2	..	..	PUNCT
ftr-489	11	1	4	4	NUM
ftr-489	11	2	u.s.t	u.s.t	NOUN
ftr-489	11	3	.	.	PUNCT
ftr-489	11	4	2274	2274	NUM
ftr-489	11	5	;	;	PUNCT
ftr-489	11	6	convention	convention	NOUN
ftr-489	11	7	on	on	ADP
ftr-489	11	8	rates	rate	NOUN
ftr-489	11	9	of	of	ADP
ftr-489	11	10	income	income	NOUN
ftr-489	11	11	tax	tax	NOUN
ftr-489	11	12	on	on	ADP
ftr-489	11	13	nonresident	nonresident	ADJ
ftr-489	11	14	individuals	individual	NOUN
ftr-489	11	15	and	and	CCONJ
ftr-489	11	16	corporations	corporation	NOUN
ftr-489	11	17	,	,	PUNCT
ftr-489	11	18	dec	dec	PROPN
ftr-489	11	19	.	.	PROPN
ftr-489	11	20	30	30	NUM
ftr-489	11	21	,	,	PUNCT
ftr-489	11	22	1936	1936	NUM
ftr-489	11	23	,	,	PUNCT
ftr-489	11	24	u.s.-can	u.s.-can	NOUN
ftr-489	11	25	.	.	PROPN
ftr-489	11	26	,	,	PUNCT
ftr-489	11	27	50	50	NUM
ftr-489	11	28	stat	stat	NOUN
ftr-489	11	29	.	.	PUNCT
ftr-489	12	1	1399	1399	NUM
ftr-489	12	2	;	;	PUNCT
ftr-489	12	3	convention	convention	NOUN
ftr-489	12	4	on	on	ADP
ftr-489	12	5	double	double	ADJ
ftr-489	12	6	taxation	taxation	NOUN
ftr-489	12	7	,	,	PUNCT
ftr-489	12	8	apr	apr	PROPN
ftr-489	12	9	.	.	PROPN
ftr-489	12	10	27	27	NUM
ftr-489	12	11	,	,	PUNCT
ftr-489	12	12	1932	1932	NUM
ftr-489	12	13	,	,	PUNCT
ftr-489	12	14	u.s.-fr	u.s.-fr	PROPN
ftr-489	12	15	.	.	PROPN
ftr-489	12	16	,	,	PUNCT
ftr-489	12	17	49	49	NUM
ftr-489	12	18	stat	stat	NOUN
ftr-489	12	19	.	.	PUNCT
ftr-489	12	20	3145	3145	NUM
ftr-489	12	21	;	;	PUNCT
ftr-489	12	22	convention	convention	NOUN
ftr-489	12	23	for	for	ADP
ftr-489	12	24	the	the	DET
ftr-489	12	25	avoidance	avoidance	NOUN
ftr-489	12	26	of	of	ADP
ftr-489	12	27	double	double	ADJ
ftr-489	12	28	taxation	taxation	NOUN
ftr-489	12	29	and	and	CCONJ
ftr-489	12	30	the	the	DET
ftr-489	12	31	prevention	prevention	NOUN
ftr-489	12	32	of	of	ADP
ftr-489	12	33	fiscal	fiscal	ADJ
ftr-489	12	34	evasion	evasion	NOUN
ftr-489	12	35	with	with	ADP
ftr-489	12	36	respect	respect	NOUN
ftr-489	12	37	to	to	ADP
ftr-489	12	38	taxes	taxis	NOUN
ftr-489	12	39	on	on	ADP
ftr-489	12	40	income	income	NOUN
ftr-489	12	41	,	,	PUNCT
ftr-489	12	42	mar	mar	PROPN
ftr-489	12	43	.	.	PROPN
ftr-489	12	44	30	30	NUM
ftr-489	12	45	.	.	PUNCT
ftr-489	12	46	1955	1955	NUM
ftr-489	12	47	.	.	PUNCT
ftr-489	13	1	u.s.-italy	u.s.-italy	PROPN
ftr-489	13	2	,	,	PUNCT
ftr-489	13	3	7	7	NUM
ftr-489	13	4	u.s.t	u.s.t	NOUN
ftr-489	13	5	.	.	PROPN
ftr-489	13	6	2999	2999	NUM
ftr-489	13	7	;	;	PUNCT
ftr-489	13	8	convention	convention	NOUN
ftr-489	13	9	for	for	ADP
ftr-489	13	10	the	the	DET
ftr-489	13	11	avoidance	avoidance	NOUN
ftr-489	13	12	of	of	ADP
ftr-489	13	13	double	double	ADJ
ftr-489	13	14	taxation	taxation	NOUN
ftr-489	13	15	and	and	CCONJ
ftr-489	13	16	the	the	DET
ftr-489	13	17	prevention	prevention	NOUN
ftr-489	13	18	of	of	ADP
ftr-489	13	19	fiscal	fiscal	ADJ
ftr-489	13	20	evasion	evasion	NOUN
ftr-489	13	21	with	with	ADP
ftr-489	13	22	respect	respect	NOUN
ftr-489	13	23	to	to	ADP
ftr-489	13	24	taxes	taxis	NOUN
ftr-489	13	25	on	on	ADP
ftr-489	13	26	income	income	NOUN
ftr-489	13	27	,	,	PUNCT
ftr-489	13	28	apr	apr	PROPN
ftr-489	13	29	.	.	PROPN
ftr-489	13	30	16	16	NUM
ftr-489	13	31	,	,	PUNCT
ftr-489	13	32	1954	1954	NUM
ftr-489	13	33	.	.	PUNCT
ftr-489	14	1	u.s.-japan	u.s.-japan	PROPN
ftr-489	14	2	.	.	PROPN
ftr-489	15	1	6	6	NUM
ftr-489	15	2	u.s.t	u.s.t	NOUN
ftr-489	15	3	.	.	PROPN
ftr-489	15	4	149	149	NUM
ftr-489	15	5	;	;	PUNCT
ftr-489	15	6	convention	convention	NOUN
ftr-489	15	7	for	for	ADP
ftr-489	15	8	the	the	DET
ftr-489	15	9	avoidance	avoidance	NOUN
ftr-489	15	10	of	of	ADP
ftr-489	15	11	double	double	ADJ
ftr-489	15	12	taxation	taxation	NOUN
ftr-489	15	13	and	and	CCONJ
ftr-489	15	14	the	the	DET
ftr-489	15	15	prevention	prevention	NOUN
ftr-489	15	16	of	of	ADP
ftr-489	15	17	fiscal	fiscal	ADJ
ftr-489	15	18	evasion	evasion	NOUN
ftr-489	15	19	with	with	ADP
ftr-489	15	20	respect	respect	NOUN
ftr-489	15	21	to	to	ADP
ftr-489	15	22	taxes	taxis	NOUN
ftr-489	15	23	on	on	ADP
ftr-489	15	24	income	income	NOUN
ftr-489	15	25	,	,	PUNCT
ftr-489	15	26	june	june	PROPN
ftr-489	15	27	13	13	NUM
ftr-489	15	28	,	,	PUNCT
ftr-489	15	29	1949	1949	NUM
ftr-489	15	30	,	,	PUNCT
ftr-489	15	31	u.s.-nor	u.s.-nor	NOUN
ftr-489	15	32	.	.	PROPN
ftr-489	15	33	,	,	PUNCT
ftr-489	15	34	2	2	NUM
ftr-489	15	35	u.s.t	u.s.t	NOUN
ftr-489	15	36	.	.	PROPN
ftr-489	15	37	2323	2323	NUM
ftr-489	15	38	:	:	PUNCT
ftr-489	15	39	convention	convention	NOUN
ftr-489	15	40	for	for	ADP
ftr-489	15	41	the	the	DET
ftr-489	15	42	florida	florida	PROPN
ftr-489	15	43	tax	tax	NOUN
ftr-489	15	44	review	review	NOUN
ftr-489	15	45	economic	economic	ADJ
ftr-489	15	46	cooperation	cooperation	NOUN
ftr-489	15	47	and	and	CCONJ
ftr-489	15	48	development	development	NOUN
ftr-489	15	49	model	model	NOUN
ftr-489	15	50	double	double	PROPN
ftr-489	15	51	taxation	taxation	NOUN
ftr-489	15	52	convention	convention	NOUN
ftr-489	15	53	on	on	ADP
ftr-489	15	54	income	income	NOUN
ftr-489	15	55	and	and	CCONJ
ftr-489	15	56	on	on	ADP
ftr-489	15	57	capital	capital	NOUN
ftr-489	15	58	(	(	PUNCT
ftr-489	15	59	the	the	DET
ftr-489	15	60	"	"	PUNCT
ftr-489	15	61	1977	1977	NUM
ftr-489	15	62	oecd	oecd	PROPN
ftr-489	15	63	model	model	NOUN
ftr-489	15	64	"	"	PUNCT
ftr-489	15	65	)	)	PUNCT
ftr-489	15	66	includes	include	VERB
ftr-489	15	67	a	a	DET
ftr-489	15	68	similar	similar	ADJ
ftr-489	15	69	provision	provision	NOUN
ftr-489	15	70	as	as	ADP
ftr-489	15	71	its	its	PRON
ftr-489	15	72	article	article	NOUN
ftr-489	15	73	24	24	NUM
ftr-489	15	74	.	.	PUNCT
ftr-489	16	1	both	both	CCONJ
ftr-489	16	2	the	the	DET
ftr-489	16	3	1963	1963	NUM
ftr-489	16	4	oecd	oecd	PROPN
ftr-489	16	5	model	model	NOUN
ftr-489	16	6	and	and	CCONJ
ftr-489	16	7	the	the	DET
ftr-489	16	8	1977	1977	NUM
ftr-489	16	9	oecd	oecd	PROPN
ftr-489	16	10	model	model	NOUN
ftr-489	16	11	have	have	AUX
ftr-489	16	12	been	be	AUX
ftr-489	16	13	instrumental	instrumental	ADJ
ftr-489	16	14	in	in	ADP
ftr-489	16	15	guiding	guide	VERB
ftr-489	16	16	development	development	NOUN
ftr-489	16	17	of	of	ADP
ftr-489	16	18	the	the	DET
ftr-489	16	19	language	language	NOUN
ftr-489	16	20	of	of	ADP
ftr-489	16	21	bilateral	bilateral	ADJ
ftr-489	16	22	income	income	NOUN
ftr-489	16	23	tax	tax	NOUN
ftr-489	16	24	treaties	treaty	NOUN
ftr-489	16	25	.	.	PUNCT
ftr-489	17	1	copies	copy	NOUN
ftr-489	17	2	of	of	ADP
ftr-489	17	3	article	article	NOUN
ftr-489	17	4	24	24	NUM
ftr-489	17	5	of	of	ADP
ftr-489	17	6	the	the	DET
ftr-489	17	7	1981	1981	NUM
ftr-489	17	8	u.s	u.s	PROPN
ftr-489	17	9	.	.	PROPN
ftr-489	17	10	model	model	NOUN
ftr-489	17	11	and	and	CCONJ
ftr-489	17	12	of	of	ADP
ftr-489	17	13	article	article	NOUN
ftr-489	17	14	24	24	NUM
ftr-489	17	15	of	of	ADP
ftr-489	17	16	the	the	DET
ftr-489	17	17	1977	1977	NUM
ftr-489	17	18	oecd	oecd	PROPN
ftr-489	17	19	model	model	NOUN
ftr-489	17	20	are	be	AUX
ftr-489	17	21	attached	attach	VERB
ftr-489	17	22	as	as	ADP
ftr-489	17	23	appendix	appendix	X
ftr-489	17	24	a	a	DET
ftr-489	17	25	and	and	CCONJ
ftr-489	17	26	appendix	appendix	ADJ
ftr-489	17	27	b.	b.	PROPN
ftr-489	18	1	although	although	SCONJ
ftr-489	18	2	treating	treat	VERB
ftr-489	18	3	similarly	similarly	ADV
ftr-489	18	4	situated	situate	VERB
ftr-489	18	5	taxpayers	taxpayer	NOUN
ftr-489	18	6	the	the	DET
ftr-489	18	7	same	same	ADJ
ftr-489	18	8	is	be	AUX
ftr-489	18	9	a	a	DET
ftr-489	18	10	laudable	laudable	ADJ
ftr-489	18	11	goal	goal	NOUN
ftr-489	18	12	,	,	PUNCT
ftr-489	18	13	there	there	PRON
ftr-489	18	14	appears	appear	VERB
ftr-489	18	15	to	to	PART
ftr-489	18	16	be	be	AUX
ftr-489	18	17	a	a	DET
ftr-489	18	18	great	great	ADJ
ftr-489	18	19	distance	distance	NOUN
ftr-489	18	20	between	between	ADP
ftr-489	18	21	acceptability	acceptability	NOUN
ftr-489	18	22	of	of	ADP
ftr-489	18	23	the	the	DET
ftr-489	18	24	nondiscrimination	nondiscrimination	NOUN
ftr-489	18	25	concept	concept	NOUN
ftr-489	18	26	in	in	ADP
ftr-489	18	27	general	general	ADJ
ftr-489	18	28	and	and	CCONJ
ftr-489	18	29	the	the	DET
ftr-489	18	30	ease	ease	NOUN
ftr-489	18	31	or	or	CCONJ
ftr-489	18	32	exactness	exactness	NOUN
ftr-489	18	33	of	of	ADP
ftr-489	18	34	its	its	PRON
ftr-489	18	35	application	application	NOUN
ftr-489	18	36	.	.	PUNCT
ftr-489	19	1	a	a	DET
ftr-489	19	2	former	former	ADJ
ftr-489	19	3	international	international	ADJ
ftr-489	19	4	tax	tax	NOUN
ftr-489	19	5	counsel	counsel	NOUN
ftr-489	19	6	and	and	CCONJ
ftr-489	19	7	director	director	NOUN
ftr-489	19	8	of	of	ADP
ftr-489	19	9	the	the	DET
ftr-489	19	10	office	office	NOUN
ftr-489	19	11	of	of	ADP
ftr-489	19	12	international	international	ADJ
ftr-489	19	13	tax	tax	NOUN
ftr-489	19	14	affairs	affair	NOUN
ftr-489	19	15	at	at	ADP
ftr-489	19	16	the	the	DET
ftr-489	19	17	u.s	u.s	PROPN
ftr-489	19	18	.	.	PROPN
ftr-489	19	19	treasury	treasury	PROPN
ftr-489	19	20	department	department	PROPN
ftr-489	19	21	,	,	PUNCT
ftr-489	19	22	who	who	PRON
ftr-489	19	23	was	be	AUX
ftr-489	19	24	involved	involve	VERB
ftr-489	19	25	in	in	ADP
ftr-489	19	26	negotiating	negotiate	VERB
ftr-489	19	27	several	several	ADJ
ftr-489	19	28	u.s	u.s	PROPN
ftr-489	19	29	.	.	PROPN
ftr-489	19	30	income	income	NOUN
ftr-489	19	31	tax	tax	NOUN
ftr-489	19	32	treaties	treaty	NOUN
ftr-489	19	33	,	,	PUNCT
ftr-489	19	34	has	have	AUX
ftr-489	19	35	observed	observe	VERB
ftr-489	19	36	that	that	SCONJ
ftr-489	19	37	,	,	PUNCT
ftr-489	19	38	"	"	PUNCT
ftr-489	19	39	as	as	ADV
ftr-489	19	40	admirable	admirable	ADJ
ftr-489	19	41	as	as	SCONJ
ftr-489	19	42	the	the	DET
ftr-489	19	43	'	'	PUNCT
ftr-489	19	44	nondiscrimination	nondiscrimination	NOUN
ftr-489	19	45	'	'	PART
ftr-489	19	46	concept	concept	NOUN
ftr-489	19	47	sounds	sound	VERB
ftr-489	19	48	,	,	PUNCT
ftr-489	19	49	the	the	DET
ftr-489	19	50	ramifications	ramification	NOUN
ftr-489	19	51	of	of	ADP
ftr-489	19	52	...	...	PUNCT
ftr-489	20	1	[	[	X
ftr-489	20	2	the	the	DET
ftr-489	20	3	nondiscrimination	nondiscrimination	NOUN
ftr-489	20	4	article	article	NOUN
ftr-489	20	5	]	]	PUNCT
ftr-489	20	6	are	be	AUX
ftr-489	20	7	probably	probably	ADV
ftr-489	20	8	more	more	ADV
ftr-489	20	9	uncertain	uncertain	ADJ
ftr-489	20	10	than	than	ADP
ftr-489	20	11	those	those	PRON
ftr-489	20	12	of	of	ADP
ftr-489	20	13	any	any	DET
ftr-489	20	14	other	other	ADJ
ftr-489	20	15	article	article	NOUN
ftr-489	20	16	.	.	PUNCT
ftr-489	21	1	"	"	PUNCT
ftr-489	21	2	'	'	PUNCT
ftr-489	21	3	similarly	similarly	ADV
ftr-489	21	4	,	,	PUNCT
ftr-489	21	5	interpretation	interpretation	NOUN
ftr-489	21	6	of	of	ADP
ftr-489	21	7	the	the	DET
ftr-489	21	8	nondiscrimination	nondiscrimination	NOUN
ftr-489	21	9	article	article	NOUN
ftr-489	21	10	of	of	ADP
ftr-489	21	11	u.s	u.s	PROPN
ftr-489	21	12	.	.	PROPN
ftr-489	21	13	income	income	NOUN
ftr-489	21	14	tax	tax	NOUN
ftr-489	21	15	treaties	treaty	NOUN
ftr-489	21	16	has	have	AUX
ftr-489	21	17	been	be	AUX
ftr-489	21	18	described	describe	VERB
ftr-489	21	19	as	as	ADP
ftr-489	21	20	"	"	PUNCT
ftr-489	21	21	a	a	DET
ftr-489	21	22	most	most	ADV
ftr-489	21	23	confusing	confusing	ADJ
ftr-489	21	24	area	area	NOUN
ftr-489	21	25	of	of	ADP
ftr-489	21	26	the	the	DET
ftr-489	21	27	tax	tax	NOUN
ftr-489	21	28	law	law	NOUN
ftr-489	21	29	.	.	PUNCT
ftr-489	22	1	"3	"3	PROPN
ftr-489	22	2	based	base	VERB
ftr-489	22	3	in	in	ADP
ftr-489	22	4	part	part	NOUN
ftr-489	22	5	on	on	ADP
ftr-489	22	6	particular	particular	ADJ
ftr-489	22	7	policy	policy	NOUN
ftr-489	22	8	concerns	concern	NOUN
ftr-489	22	9	and	and	CCONJ
ftr-489	22	10	in	in	ADP
ftr-489	22	11	part	part	NOUN
ftr-489	22	12	on	on	ADP
ftr-489	22	13	interpretative	interpretative	ADJ
ftr-489	22	14	difficulties	difficulty	NOUN
ftr-489	22	15	discussed	discuss	VERB
ftr-489	22	16	below	below	ADV
ftr-489	22	17	,	,	PUNCT
ftr-489	22	18	some	some	DET
ftr-489	22	19	countries	country	NOUN
ftr-489	22	20	either	either	CCONJ
ftr-489	22	21	refuse	refuse	VERB
ftr-489	22	22	to	to	PART
ftr-489	22	23	include	include	VERB
ftr-489	22	24	nondiscrimination	nondiscrimination	ADJ
ftr-489	22	25	provisions	provision	NOUN
ftr-489	22	26	in	in	ADP
ftr-489	22	27	their	their	PRON
ftr-489	22	28	treaties	treaty	NOUN
ftr-489	22	29	,	,	PUNCT
ftr-489	22	30	or	or	CCONJ
ftr-489	22	31	significantly	significantly	ADV
ftr-489	22	32	limit	limit	VERB
ftr-489	22	33	the	the	DET
ftr-489	22	34	application	application	NOUN
ftr-489	22	35	of	of	ADP
ftr-489	22	36	such	such	ADJ
ftr-489	22	37	provisions	provision	NOUN
ftr-489	22	38	.	.	PUNCT
ftr-489	23	1	thus	thus	ADV
ftr-489	23	2	,	,	PUNCT
ftr-489	23	3	in	in	ADP
ftr-489	23	4	addition	addition	NOUN
ftr-489	23	5	to	to	ADP
ftr-489	23	6	being	be	AUX
ftr-489	23	7	difficult	difficult	ADJ
ftr-489	23	8	to	to	PART
ftr-489	23	9	interpret	interpret	VERB
ftr-489	23	10	,	,	PUNCT
ftr-489	23	11	the	the	DET
ftr-489	23	12	typical	typical	ADJ
ftr-489	23	13	model	model	NOUN
ftr-489	23	14	nondiscrimination	nondiscrimination	NOUN
ftr-489	23	15	article	article	NOUN
ftr-489	23	16	is	be	AUX
ftr-489	23	17	not	not	PART
ftr-489	23	18	necessarily	necessarily	ADV
ftr-489	23	19	acceptable	acceptable	ADJ
ftr-489	23	20	to	to	ADP
ftr-489	23	21	other	other	ADJ
ftr-489	23	22	nations	nation	NOUN
ftr-489	23	23	.	.	PUNCT
ftr-489	24	1	more	more	ADV
ftr-489	24	2	disturbing	disturbing	ADJ
ftr-489	24	3	is	be	AUX
ftr-489	24	4	the	the	DET
ftr-489	24	5	increasing	increase	VERB
ftr-489	24	6	tendency	tendency	NOUN
ftr-489	24	7	of	of	ADP
ftr-489	24	8	congress	congress	PROPN
ftr-489	24	9	to	to	PART
ftr-489	24	10	articulate	articulate	VERB
ftr-489	24	11	a	a	DET
ftr-489	24	12	standard	standard	NOUN
ftr-489	24	13	,	,	PUNCT
ftr-489	24	14	apply	apply	VERB
ftr-489	24	15	it	it	PRON
ftr-489	24	16	to	to	ADP
ftr-489	24	17	proposed	propose	VERB
ftr-489	24	18	legislation	legislation	NOUN
ftr-489	24	19	,	,	PUNCT
ftr-489	24	20	and	and	CCONJ
ftr-489	24	21	state	state	NOUN
ftr-489	24	22	that	that	SCONJ
ftr-489	24	23	,	,	PUNCT
ftr-489	24	24	while	while	SCONJ
ftr-489	24	25	congress	congress	PROPN
ftr-489	24	26	does	do	AUX
ftr-489	24	27	not	not	PART
ftr-489	24	28	consider	consider	VERB
ftr-489	24	29	the	the	DET
ftr-489	24	30	legislation	legislation	NOUN
ftr-489	24	31	discriminatory	discriminatory	ADJ
ftr-489	24	32	under	under	ADP
ftr-489	24	33	that	that	DET
ftr-489	24	34	standard	standard	NOUN
ftr-489	24	35	,	,	PUNCT
ftr-489	24	36	if	if	SCONJ
ftr-489	24	37	a	a	DET
ftr-489	24	38	court	court	NOUN
ftr-489	24	39	disagrees	disagree	VERB
ftr-489	24	40	then	then	ADV
ftr-489	24	41	the	the	DET
ftr-489	24	42	nondiscrimination	nondiscrimination	NOUN
ftr-489	24	43	provision	provision	NOUN
ftr-489	24	44	is	be	AUX
ftr-489	24	45	intended	intend	VERB
ftr-489	24	46	to	to	PART
ftr-489	24	47	be	be	AUX
ftr-489	24	48	overridden	overridden	ADJ
ftr-489	24	49	anyway	anyway	ADV
ftr-489	24	50	.	.	PUNCT
ftr-489	25	1	such	such	ADJ
ftr-489	25	2	behavior	behavior	NOUN
ftr-489	25	3	is	be	AUX
ftr-489	25	4	one	one	NUM
ftr-489	25	5	of	of	ADP
ftr-489	25	6	the	the	DET
ftr-489	25	7	reasons	reason	NOUN
ftr-489	25	8	for	for	ADP
ftr-489	25	9	the	the	DET
ftr-489	25	10	title	title	NOUN
ftr-489	25	11	of	of	ADP
ftr-489	25	12	this	this	DET
ftr-489	25	13	article	article	NOUN
ftr-489	25	14	.	.	PUNCT
ftr-489	26	1	another	another	DET
ftr-489	26	2	reason	reason	NOUN
ftr-489	26	3	is	be	AUX
ftr-489	26	4	the	the	DET
ftr-489	26	5	evanescent	evanescent	NOUN
ftr-489	26	6	character	character	NOUN
ftr-489	26	7	of	of	ADP
ftr-489	26	8	discrimination	discrimination	NOUN
ftr-489	26	9	as	as	SCONJ
ftr-489	26	10	seen	see	VERB
ftr-489	26	11	through	through	ADP
ftr-489	26	12	the	the	DET
ftr-489	26	13	eye	eye	NOUN
ftr-489	26	14	of	of	ADP
ftr-489	26	15	the	the	DET
ftr-489	26	16	beholder	beholder	NOUN
ftr-489	26	17	.	.	PUNCT
ftr-489	27	1	this	this	DET
ftr-489	27	2	article	article	NOUN
ftr-489	27	3	analyzes	analyze	VERB
ftr-489	27	4	the	the	DET
ftr-489	27	5	nondiscrimination	nondiscrimination	NOUN
ftr-489	27	6	concept	concept	NOUN
ftr-489	27	7	,	,	PUNCT
ftr-489	27	8	evaluates	evaluate	VERB
ftr-489	27	9	its	its	PRON
ftr-489	27	10	general	general	ADJ
ftr-489	27	11	acceptance	acceptance	NOUN
ftr-489	27	12	worldwide	worldwide	ADV
ftr-489	27	13	,	,	PUNCT
ftr-489	27	14	explores	explore	VERB
ftr-489	27	15	its	its	PRON
ftr-489	27	16	rather	rather	ADV
ftr-489	27	17	inconsistent	inconsistent	ADJ
ftr-489	27	18	application	application	NOUN
ftr-489	27	19	in	in	ADP
ftr-489	27	20	the	the	DET
ftr-489	27	21	united	united	PROPN
ftr-489	27	22	states	states	PROPN
ftr-489	27	23	,	,	PUNCT
ftr-489	27	24	and	and	CCONJ
ftr-489	27	25	considers	consider	VERB
ftr-489	27	26	whether	whether	SCONJ
ftr-489	27	27	it	it	PRON
ftr-489	27	28	makes	make	VERB
ftr-489	27	29	sense	sense	NOUN
ftr-489	27	30	to	to	PART
ftr-489	27	31	continue	continue	VERB
ftr-489	27	32	including	include	VERB
ftr-489	27	33	a	a	DET
ftr-489	27	34	nondiscrimination	nondiscrimination	NOUN
ftr-489	27	35	article	article	NOUN
ftr-489	27	36	in	in	ADP
ftr-489	27	37	future	future	ADJ
ftr-489	27	38	u.s	u.s	PROPN
ftr-489	27	39	.	.	PROPN
ftr-489	27	40	income	income	NOUN
ftr-489	27	41	tax	tax	NOUN
ftr-489	27	42	treaties	treaty	NOUN
ftr-489	27	43	.	.	PUNCT
ftr-489	28	1	avoidance	avoidance	NOUN
ftr-489	28	2	of	of	ADP
ftr-489	28	3	double	double	ADJ
ftr-489	28	4	taxation	taxation	NOUN
ftr-489	28	5	and	and	CCONJ
ftr-489	28	6	the	the	DET
ftr-489	28	7	prevention	prevention	NOUN
ftr-489	28	8	of	of	ADP
ftr-489	28	9	fiscal	fiscal	ADJ
ftr-489	28	10	evasion	evasion	NOUN
ftr-489	28	11	with	with	ADP
ftr-489	28	12	respect	respect	NOUN
ftr-489	28	13	to	to	ADP
ftr-489	28	14	taxes	taxis	NOUN
ftr-489	28	15	on	on	ADP
ftr-489	28	16	income	income	NOUN
ftr-489	28	17	,	,	PUNCT
ftr-489	28	18	dec	dec	PROPN
ftr-489	28	19	.	.	PROPN
ftr-489	28	20	22	22	NUM
ftr-489	28	21	,	,	PUNCT
ftr-489	28	22	1966	1966	NUM
ftr-489	28	23	,	,	PUNCT
ftr-489	28	24	u.s.-trin	u.s.-trin	NOUN
ftr-489	28	25	.	.	PUNCT
ftr-489	28	26	&	&	CCONJ
ftr-489	28	27	tobago	tobago	PROPN
ftr-489	28	28	,	,	PUNCT
ftr-489	28	29	18	18	NUM
ftr-489	28	30	u.s.t	u.s.t	NOUN
ftr-489	28	31	.	.	PUNCT
ftr-489	28	32	3091	3091	NUM
ftr-489	28	33	.	.	PUNCT
ftr-489	29	1	2	2	X
ftr-489	29	2	.	.	PUNCT
ftr-489	29	3	robert	robert	PROPN
ftr-489	29	4	j.	j.	PROPN
ftr-489	29	5	patrick	patrick	PROPN
ftr-489	29	6	,	,	PUNCT
ftr-489	29	7	jr	jr	PROPN
ftr-489	29	8	.	.	PROPN
ftr-489	29	9	,	,	PUNCT
ftr-489	29	10	a	a	DET
ftr-489	29	11	comparison	comparison	NOUN
ftr-489	29	12	of	of	ADP
ftr-489	29	13	the	the	DET
ftr-489	29	14	united	united	PROPN
ftr-489	29	15	states	states	PROPN
ftr-489	29	16	and	and	CCONJ
ftr-489	29	17	oecd	oecd	PROPN
ftr-489	29	18	model	model	PROPN
ftr-489	29	19	income	income	NOUN
ftr-489	29	20	tax	tax	NOUN
ftr-489	29	21	conventions	convention	NOUN
ftr-489	29	22	,	,	PUNCT
ftr-489	29	23	10	10	NUM
ftr-489	29	24	law	law	NOUN
ftr-489	29	25	&	&	CCONJ
ftr-489	29	26	pol'y	pol'y	NOUN
ftr-489	29	27	int'l	int'l	NOUN
ftr-489	29	28	bus	bus	NOUN
ftr-489	29	29	.	.	PUNCT
ftr-489	30	1	613	613	NUM
ftr-489	30	2	,	,	PUNCT
ftr-489	30	3	705	705	NUM
ftr-489	30	4	(	(	PUNCT
ftr-489	30	5	1978	1978	NUM
ftr-489	30	6	)	)	PUNCT
ftr-489	31	1	;	;	PUNCT
ftr-489	31	2	see	see	VERB
ftr-489	31	3	discussion	discussion	NOUN
ftr-489	31	4	of	of	ADP
ftr-489	31	5	australian	australian	ADJ
ftr-489	31	6	position	position	NOUN
ftr-489	31	7	on	on	ADP
ftr-489	31	8	nondiscrimination	nondiscrimination	NOUN
ftr-489	31	9	infra	infra	NOUN
ftr-489	31	10	pp	pp	X
ftr-489	31	11	.	.	PUNCT
ftr-489	32	1	55	55	NUM
ftr-489	32	2	-	-	SYM
ftr-489	32	3	57	57	NUM
ftr-489	32	4	.	.	PUNCT
ftr-489	33	1	3	3	X
ftr-489	33	2	.	.	PUNCT
ftr-489	33	3	james	james	PROPN
ftr-489	33	4	g.	g.	PROPN
ftr-489	33	5	o'brien	o'brien	PROPN
ftr-489	33	6	,	,	PUNCT
ftr-489	33	7	the	the	DET
ftr-489	33	8	nondiscrimination	nondiscrimination	NOUN
ftr-489	33	9	article	article	NOUN
ftr-489	33	10	in	in	ADP
ftr-489	33	11	tax	tax	NOUN
ftr-489	33	12	treaties	treaty	NOUN
ftr-489	33	13	,	,	PUNCT
ftr-489	33	14	10	10	NUM
ftr-489	33	15	law	law	NOUN
ftr-489	33	16	&	&	CCONJ
ftr-489	33	17	pol'y	pol'y	NOUN
ftr-489	33	18	int'l	int'l	NOUN
ftr-489	33	19	bus	bus	NOUN
ftr-489	33	20	.	.	PUNCT
ftr-489	34	1	545	545	NUM
ftr-489	34	2	,	,	PUNCT
ftr-489	34	3	612	612	NUM
ftr-489	34	4	(	(	PUNCT
ftr-489	34	5	1978	1978	NUM
ftr-489	34	6	)	)	PUNCT
ftr-489	34	7	.	.	PUNCT
ftr-489	35	1	[	[	X
ftr-489	35	2	vol	vol	NOUN
ftr-489	35	3	1:2	1:2	NUM
ftr-489	35	4	treaty	treaty	NOUN
ftr-489	35	5	-	-	PUNCT
ftr-489	35	6	based	base	VERB
ftr-489	35	7	nondiscrimnination	nondiscrimnination	NOUN
ftr-489	35	8	a.	a.	NOUN
ftr-489	35	9	concept	concept	NOUN
ftr-489	35	10	of	of	ADP
ftr-489	35	11	nondiscrimination	nondiscrimination	NOUN
ftr-489	35	12	the	the	DET
ftr-489	35	13	principle	principle	NOUN
ftr-489	35	14	of	of	ADP
ftr-489	35	15	nondiscrimination	nondiscrimination	NOUN
ftr-489	35	16	against	against	ADP
ftr-489	35	17	foreign	foreign	ADJ
ftr-489	35	18	nationals	national	NOUN
ftr-489	35	19	and	and	CCONJ
ftr-489	35	20	their	their	PRON
ftr-489	35	21	enterprises	enterprise	NOUN
ftr-489	35	22	has	have	AUX
ftr-489	35	23	been	be	AUX
ftr-489	35	24	applied	apply	VERB
ftr-489	35	25	in	in	ADP
ftr-489	35	26	international	international	ADJ
ftr-489	35	27	fiscal	fiscal	ADJ
ftr-489	35	28	relations	relation	NOUN
ftr-489	35	29	since	since	SCONJ
ftr-489	35	30	well	well	ADV
ftr-489	35	31	before	before	ADP
ftr-489	35	32	the	the	DET
ftr-489	35	33	appearance	appearance	NOUN
ftr-489	35	34	,	,	PUNCT
ftr-489	35	35	at	at	ADP
ftr-489	35	36	the	the	DET
ftr-489	35	37	end	end	NOUN
ftr-489	35	38	of	of	ADP
ftr-489	35	39	the	the	DET
ftr-489	35	40	nineteenth	nineteenth	ADJ
ftr-489	35	41	century	century	NOUN
ftr-489	35	42	,	,	PUNCT
ftr-489	35	43	of	of	ADP
ftr-489	35	44	the	the	DET
ftr-489	35	45	classic	classic	ADJ
ftr-489	35	46	bilateral	bilateral	ADJ
ftr-489	35	47	double	double	ADJ
ftr-489	35	48	taxation	taxation	NOUN
ftr-489	35	49	convention.4	convention.4	NOUN
ftr-489	35	50	the	the	DET
ftr-489	35	51	nondiscrimination	nondiscrimination	NOUN
ftr-489	35	52	principle	principle	NOUN
ftr-489	35	53	was	be	AUX
ftr-489	35	54	often	often	ADV
ftr-489	35	55	incorporated	incorporate	VERB
ftr-489	35	56	in	in	ADP
ftr-489	35	57	consular	consular	ADJ
ftr-489	35	58	or	or	CCONJ
ftr-489	35	59	establishment	establishment	NOUN
ftr-489	35	60	conventions	convention	NOUN
ftr-489	35	61	and	and	CCONJ
ftr-489	35	62	in	in	ADP
ftr-489	35	63	treaties	treaty	NOUN
ftr-489	35	64	of	of	ADP
ftr-489	35	65	friendship	friendship	NOUN
ftr-489	35	66	,	,	PUNCT
ftr-489	35	67	commerce	commerce	NOUN
ftr-489	35	68	,	,	PUNCT
ftr-489	35	69	and	and	CCONJ
ftr-489	35	70	navigation	navigation	NOUN
ftr-489	35	71	;	;	PUNCT
ftr-489	35	72	the	the	DET
ftr-489	35	73	parties	party	NOUN
ftr-489	35	74	to	to	ADP
ftr-489	35	75	those	those	DET
ftr-489	35	76	agreements	agreement	NOUN
ftr-489	35	77	often	often	ADV
ftr-489	35	78	attempted	attempt	VERB
ftr-489	35	79	to	to	PART
ftr-489	35	80	obtain	obtain	VERB
ftr-489	35	81	"	"	PUNCT
ftr-489	35	82	most	most	ADV
ftr-489	35	83	favored	favor	VERB
ftr-489	35	84	nation	nation	NOUN
ftr-489	35	85	"	"	PUNCT
ftr-489	35	86	protection	protection	NOUN
ftr-489	35	87	for	for	ADP
ftr-489	35	88	the	the	DET
ftr-489	35	89	businesses	business	NOUN
ftr-489	35	90	conducted	conduct	VERB
ftr-489	35	91	abroad	abroad	ADV
ftr-489	35	92	by	by	ADP
ftr-489	35	93	their	their	PRON
ftr-489	35	94	nationals	national	NOUN
ftr-489	35	95	.	.	PUNCT
ftr-489	36	1	the	the	DET
ftr-489	36	2	existence	existence	NOUN
ftr-489	36	3	of	of	ADP
ftr-489	36	4	nondiscrimination	nondiscrimination	NOUN
ftr-489	36	5	provisions	provision	NOUN
ftr-489	36	6	in	in	ADP
ftr-489	36	7	treaties	treaty	NOUN
ftr-489	36	8	has	have	AUX
ftr-489	36	9	been	be	AUX
ftr-489	36	10	justified	justify	VERB
ftr-489	36	11	as	as	ADP
ftr-489	36	12	being	be	AUX
ftr-489	36	13	consistent	consistent	ADJ
ftr-489	36	14	with	with	ADP
ftr-489	36	15	the	the	DET
ftr-489	36	16	concept	concept	NOUN
ftr-489	36	17	that	that	SCONJ
ftr-489	36	18	taxes	taxis	NOUN
ftr-489	36	19	should	should	AUX
ftr-489	36	20	not	not	PART
ftr-489	36	21	be	be	AUX
ftr-489	36	22	an	an	DET
ftr-489	36	23	impediment	impediment	NOUN
ftr-489	36	24	to	to	ADP
ftr-489	36	25	the	the	DET
ftr-489	36	26	free	free	ADJ
ftr-489	36	27	-	-	PUNCT
ftr-489	36	28	flow	flow	NOUN
ftr-489	36	29	of	of	ADP
ftr-489	36	30	international	international	ADJ
ftr-489	36	31	trade	trade	NOUN
ftr-489	36	32	,	,	PUNCT
ftr-489	36	33	investment	investment	NOUN
ftr-489	36	34	,	,	PUNCT
ftr-489	36	35	or	or	CCONJ
ftr-489	36	36	the	the	DET
ftr-489	36	37	movement	movement	NOUN
ftr-489	36	38	of	of	ADP
ftr-489	36	39	individuals.5	individuals.5	PROPN
ftr-489	36	40	according	accord	VERB
ftr-489	36	41	to	to	ADP
ftr-489	36	42	the	the	DET
ftr-489	36	43	american	american	PROPN
ftr-489	36	44	law	law	PROPN
ftr-489	36	45	institute	institute	PROPN
ftr-489	36	46	(	(	PUNCT
ftr-489	36	47	the	the	DET
ftr-489	36	48	"	"	PUNCT
ftr-489	36	49	all	all	PRON
ftr-489	36	50	"	"	PUNCT
ftr-489	36	51	)	)	PUNCT
ftr-489	36	52	,	,	PUNCT
ftr-489	36	53	it	it	PRON
ftr-489	36	54	is	be	AUX
ftr-489	36	55	accepted	accept	VERB
ftr-489	36	56	practice	practice	NOUN
ftr-489	36	57	to	to	PART
ftr-489	36	58	include	include	VERB
ftr-489	36	59	generalized	generalized	ADJ
ftr-489	36	60	assurances	assurance	NOUN
ftr-489	36	61	that	that	SCONJ
ftr-489	36	62	a	a	DET
ftr-489	36	63	country	country	NOUN
ftr-489	36	64	will	will	AUX
ftr-489	36	65	not	not	PART
ftr-489	36	66	employ	employ	VERB
ftr-489	36	67	excessive	excessive	ADJ
ftr-489	36	68	or	or	CCONJ
ftr-489	36	69	burdensome	burdensome	ADJ
ftr-489	36	70	taxation	taxation	NOUN
ftr-489	36	71	as	as	ADP
ftr-489	36	72	a	a	DET
ftr-489	36	73	protectionist	protectionist	NOUN
ftr-489	36	74	or	or	CCONJ
ftr-489	36	75	exclusionary	exclusionary	ADJ
ftr-489	36	76	device	device	NOUN
ftr-489	36	77	,	,	PUNCT
ftr-489	36	78	"	"	PUNCT
ftr-489	36	79	which	which	PRON
ftr-489	36	80	means	mean	VERB
ftr-489	36	81	that	that	SCONJ
ftr-489	36	82	nationals	national	NOUN
ftr-489	36	83	(	(	PUNCT
ftr-489	36	84	or	or	CCONJ
ftr-489	36	85	residents	resident	NOUN
ftr-489	36	86	)	)	PUNCT
ftr-489	36	87	of	of	ADP
ftr-489	36	88	both	both	DET
ftr-489	36	89	treaty	treaty	NOUN
ftr-489	36	90	counties	county	NOUN
ftr-489	36	91	will	will	AUX
ftr-489	36	92	be	be	AUX
ftr-489	36	93	on	on	ADP
ftr-489	36	94	a	a	DET
ftr-489	36	95	level	level	NOUN
ftr-489	37	1	[	[	X
ftr-489	37	2	tax	tax	NOUN
ftr-489	37	3	]	]	PUNCT
ftr-489	37	4	playing	play	VERB
ftr-489	37	5	field	field	NOUN
ftr-489	37	6	.	.	PUNCT
ftr-489	38	1	"6	"6	NOUN
ftr-489	38	2	rather	rather	ADV
ftr-489	38	3	than	than	ADP
ftr-489	38	4	leveling	level	VERB
ftr-489	38	5	the	the	DET
ftr-489	38	6	playing	play	VERB
ftr-489	38	7	field	field	NOUN
ftr-489	38	8	by	by	ADP
ftr-489	38	9	extending	extend	VERB
ftr-489	38	10	domestic	domestic	ADJ
ftr-489	38	11	investment	investment	NOUN
ftr-489	38	12	incentives	incentive	NOUN
ftr-489	38	13	to	to	ADP
ftr-489	38	14	foreign	foreign	ADJ
ftr-489	38	15	investments	investment	NOUN
ftr-489	38	16	made	make	VERB
ftr-489	38	17	by	by	ADP
ftr-489	38	18	their	their	PRON
ftr-489	38	19	own	own	ADJ
ftr-489	38	20	nationals	national	NOUN
ftr-489	38	21	,	,	PUNCT
ftr-489	38	22	the	the	DET
ftr-489	38	23	level	level	ADJ
ftr-489	38	24	playing	playing	NOUN
ftr-489	38	25	field	field	NOUN
ftr-489	38	26	concept	concept	NOUN
ftr-489	38	27	has	have	AUX
ftr-489	38	28	been	be	AUX
ftr-489	38	29	implemented	implement	VERB
ftr-489	38	30	by	by	ADP
ftr-489	38	31	having	have	VERB
ftr-489	38	32	source	source	NOUN
ftr-489	38	33	countries	country	NOUN
ftr-489	38	34	agree	agree	VERB
ftr-489	38	35	to	to	PART
ftr-489	38	36	avoid	avoid	VERB
ftr-489	38	37	placing	place	VERB
ftr-489	38	38	extra	extra	ADJ
ftr-489	38	39	burdens	burden	NOUN
ftr-489	38	40	upon	upon	SCONJ
ftr-489	38	41	foreign	foreign	ADJ
ftr-489	38	42	persons	person	NOUN
ftr-489	38	43	and	and	CCONJ
ftr-489	38	44	their	their	PRON
ftr-489	38	45	businesses	business	NOUN
ftr-489	38	46	conducted	conduct	VERB
ftr-489	38	47	in	in	ADP
ftr-489	38	48	the	the	DET
ftr-489	38	49	source	source	NOUN
ftr-489	38	50	countries	country	NOUN
ftr-489	38	51	.	.	PUNCT
ftr-489	39	1	thus	thus	ADV
ftr-489	39	2	,	,	PUNCT
ftr-489	39	3	in	in	ADP
ftr-489	39	4	practice	practice	NOUN
ftr-489	39	5	,	,	PUNCT
ftr-489	39	6	a	a	DET
ftr-489	39	7	treaty	treaty	NOUN
ftr-489	39	8	nondiscrimination	nondiscrimination	NOUN
ftr-489	39	9	provision	provision	NOUN
ftr-489	39	10	represents	represent	VERB
ftr-489	39	11	a	a	DET
ftr-489	39	12	commitment	commitment	NOUN
ftr-489	39	13	that	that	SCONJ
ftr-489	39	14	a	a	DET
ftr-489	39	15	source	source	NOUN
ftr-489	39	16	-	-	PUNCT
ftr-489	39	17	country	country	NOUN
ftr-489	39	18	will	will	AUX
ftr-489	39	19	not	not	PART
ftr-489	39	20	tax	tax	VERB
ftr-489	39	21	nationals7	nationals7	NOUN
ftr-489	39	22	or	or	CCONJ
ftr-489	39	23	residents	resident	NOUN
ftr-489	39	24	of	of	ADP
ftr-489	39	25	its	its	PRON
ftr-489	39	26	treaty	treaty	NOUN
ftr-489	39	27	partner	partner	NOUN
ftr-489	39	28	more	more	ADV
ftr-489	39	29	heavily	heavily	ADV
ftr-489	39	30	than	than	SCONJ
ftr-489	39	31	it	it	PRON
ftr-489	39	32	taxes	tax	VERB
ftr-489	39	33	its	its	PRON
ftr-489	39	34	own	own	ADJ
ftr-489	39	35	nationals	national	NOUN
ftr-489	39	36	or	or	CCONJ
ftr-489	39	37	residents	resident	NOUN
ftr-489	39	38	.	.	PUNCT
ftr-489	40	1	in	in	ADP
ftr-489	40	2	addition	addition	NOUN
ftr-489	40	3	to	to	ADP
ftr-489	40	4	committing	commit	VERB
ftr-489	40	5	to	to	PART
ftr-489	40	6	tax	tax	VERB
ftr-489	40	7	foreign	foreign	ADJ
ftr-489	40	8	nationals	national	NOUN
ftr-489	40	9	no	no	ADV
ftr-489	40	10	more	more	ADV
ftr-489	40	11	heavily	heavily	ADV
ftr-489	40	12	than	than	ADP
ftr-489	40	13	source	source	NOUN
ftr-489	40	14	-	-	PUNCT
ftr-489	40	15	country	country	NOUN
ftr-489	40	16	nationals	national	NOUN
ftr-489	40	17	,	,	PUNCT
ftr-489	40	18	some	some	DET
ftr-489	40	19	source	source	NOUN
ftr-489	40	20	countries	country	NOUN
ftr-489	40	21	,	,	PUNCT
ftr-489	40	22	including	include	VERB
ftr-489	40	23	the	the	DET
ftr-489	40	24	united	united	PROPN
ftr-489	40	25	states	states	PROPN
ftr-489	40	26	,	,	PUNCT
ftr-489	40	27	implement	implement	VERB
ftr-489	40	28	the	the	DET
ftr-489	40	29	level	level	NOUN
ftr-489	40	30	playing	playing	NOUN
ftr-489	40	31	field	field	NOUN
ftr-489	40	32	concept	concept	NOUN
ftr-489	40	33	by	by	ADP
ftr-489	40	34	retaliating	retaliate	VERB
ftr-489	40	35	against	against	ADP
ftr-489	40	36	foreign	foreign	ADJ
ftr-489	40	37	nationals	national	NOUN
ftr-489	40	38	of	of	ADP
ftr-489	40	39	a	a	DET
ftr-489	40	40	country	country	NOUN
ftr-489	40	41	that	that	PRON
ftr-489	40	42	imposes	impose	VERB
ftr-489	40	43	discriminatory	discriminatory	ADJ
ftr-489	40	44	taxes	taxis	NOUN
ftr-489	40	45	against	against	ADP
ftr-489	40	46	sourcecountry	sourcecountry	NOUN
ftr-489	40	47	nationals	national	NOUN
ftr-489	40	48	.	.	PUNCT
ftr-489	41	1	for	for	ADP
ftr-489	41	2	example	example	NOUN
ftr-489	41	3	,	,	PUNCT
ftr-489	41	4	sections	section	NOUN
ftr-489	41	5	891	891	NUM
ftr-489	41	6	and	and	CCONJ
ftr-489	41	7	896	896	NUM
ftr-489	41	8	of	of	ADP
ftr-489	41	9	the	the	DET
ftr-489	41	10	internal	internal	ADJ
ftr-489	41	11	revenue	revenue	NOUN
ftr-489	41	12	4	4	X
ftr-489	41	13	.	.	PUNCT
ftr-489	41	14	see	see	VERB
ftr-489	41	15	committee	committee	NOUN
ftr-489	41	16	on	on	ADP
ftr-489	41	17	fiscal	fiscal	ADJ
ftr-489	41	18	affairs	affair	NOUN
ftr-489	41	19	.	.	PUNCT
ftr-489	42	1	organization	organization	NOUN
ftr-489	42	2	for	for	ADP
ftr-489	42	3	economic	economic	ADJ
ftr-489	42	4	co	co	NOUN
ftr-489	42	5	-	-	NOUN
ftr-489	42	6	operation	operation	NOUN
ftr-489	42	7	and	and	CCONJ
ftr-489	42	8	development	development	NOUN
ftr-489	42	9	model	model	NOUN
ftr-489	42	10	double	double	PROPN
ftr-489	42	11	taxation	taxation	NOUN
ftr-489	42	12	convention	convention	NOUN
ftr-489	42	13	on	on	ADP
ftr-489	42	14	income	income	NOUN
ftr-489	42	15	and	and	CCONJ
ftr-489	42	16	on	on	ADP
ftr-489	42	17	capital	capital	NOUN
ftr-489	42	18	,	,	PUNCT
ftr-489	42	19	art	art	NOUN
ftr-489	42	20	.	.	PUNCT
ftr-489	43	1	24	24	NUM
ftr-489	43	2	(	(	PUNCT
ftr-489	43	3	1977	1977	NUM
ftr-489	43	4	)	)	PUNCT
ftr-489	44	1	[	[	X
ftr-489	44	2	hereinafter	hereinafter	NOUN
ftr-489	44	3	"	"	PUNCT
ftr-489	44	4	1977	1977	NUM
ftr-489	44	5	oecd	oecd	PROPN
ftr-489	44	6	model	model	NOUN
ftr-489	44	7	"	"	PUNCT
ftr-489	44	8	]	]	X
ftr-489	44	9	(	(	PUNCT
ftr-489	44	10	appendix	appendix	X
ftr-489	44	11	b	b	NOUN
ftr-489	44	12	hereto	hereto	NOUN
ftr-489	44	13	)	)	PUNCT
ftr-489	44	14	;	;	PUNCT
ftr-489	44	15	1963	1963	NUM
ftr-489	44	16	and	and	CCONJ
ftr-489	44	17	1977	1977	NUM
ftr-489	44	18	oecd	oecd	PROPN
ftr-489	44	19	model	model	PROPN
ftr-489	44	20	income	income	NOUN
ftr-489	44	21	tax	tax	NOUN
ftr-489	44	22	treaties	treaty	NOUN
ftr-489	44	23	and	and	CCONJ
ftr-489	44	24	commentaries	commentary	NOUN
ftr-489	44	25	art	art	NOUN
ftr-489	44	26	.	.	PUNCT
ftr-489	45	1	24	24	NUM
ftr-489	45	2	,	,	PUNCT
ftr-489	45	3	para	para	NOUN
ftr-489	45	4	.	.	PUNCT
ftr-489	46	1	1(2	1(2	NUM
ftr-489	46	2	)	)	PUNCT
ftr-489	47	1	(	(	PUNCT
ftr-489	47	2	kluwer	kluwer	NOUN
ftr-489	47	3	1987	1987	NUM
ftr-489	47	4	)	)	PUNCT
ftr-489	48	1	[	[	X
ftr-489	48	2	hereinafter	hereinafter	NOUN
ftr-489	48	3	"	"	PUNCT
ftr-489	48	4	1977	1977	NUM
ftr-489	48	5	oecd	oecd	PROPN
ftr-489	48	6	commentaries	commentary	NOUN
ftr-489	48	7	"	"	PUNCT
ftr-489	48	8	]	]	PUNCT
ftr-489	48	9	.	.	PUNCT
ftr-489	49	1	the	the	DET
ftr-489	49	2	concept	concept	NOUN
ftr-489	49	3	also	also	ADV
ftr-489	49	4	appears	appear	VERB
ftr-489	49	5	in	in	ADP
ftr-489	49	6	the	the	DET
ftr-489	49	7	league	league	NOUN
ftr-489	49	8	of	of	ADP
ftr-489	49	9	nations	nations	PROPN
ftr-489	49	10	mexico	mexico	PROPN
ftr-489	49	11	model	model	PROPN
ftr-489	49	12	convention	convention	PROPN
ftr-489	49	13	(	(	PUNCT
ftr-489	49	14	1943	1943	NUM
ftr-489	49	15	)	)	PUNCT
ftr-489	49	16	and	and	CCONJ
ftr-489	49	17	the	the	DET
ftr-489	49	18	london	london	PROPN
ftr-489	49	19	model	model	NOUN
ftr-489	49	20	convention	convention	PROPN
ftr-489	49	21	(	(	PUNCT
ftr-489	49	22	1946	1946	NUM
ftr-489	49	23	)	)	PUNCT
ftr-489	49	24	.	.	PUNCT
ftr-489	50	1	5	5	X
ftr-489	50	2	.	.	X
ftr-489	50	3	see	see	VERB
ftr-489	50	4	american	american	PROPN
ftr-489	50	5	law	law	PROPN
ftr-489	50	6	institute	institute	PROPN
ftr-489	50	7	,	,	PUNCT
ftr-489	50	8	federal	federal	ADJ
ftr-489	50	9	income	income	NOUN
ftr-489	50	10	tax	tax	NOUN
ftr-489	50	11	project	project	NOUN
ftr-489	50	12	,	,	PUNCT
ftr-489	50	13	international	international	ADJ
ftr-489	50	14	aspects	aspect	NOUN
ftr-489	50	15	of	of	ADP
ftr-489	50	16	united	united	PROPN
ftr-489	50	17	states	states	PROPN
ftr-489	50	18	income	income	PROPN
ftr-489	50	19	taxation	taxation	NOUN
ftr-489	50	20	h	h	NOUN
ftr-489	50	21	,	,	PUNCT
ftr-489	50	22	proposals	proposal	NOUN
ftr-489	50	23	on	on	ADP
ftr-489	50	24	united	united	PROPN
ftr-489	50	25	states	states	PROPN
ftr-489	50	26	income	income	NOUN
ftr-489	50	27	tax	tax	NOUN
ftr-489	50	28	treaties	treaty	NOUN
ftr-489	50	29	[	[	X
ftr-489	50	30	hereinafter	hereinafter	NOUN
ftr-489	50	31	"	"	PUNCT
ftr-489	50	32	a.l.i	a.l.i	PROPN
ftr-489	50	33	.	.	PUNCT
ftr-489	50	34	treaty	treaty	NOUN
ftr-489	50	35	project	project	NOUN
ftr-489	50	36	"	"	PUNCT
ftr-489	50	37	]	]	PUNCT
ftr-489	50	38	,	,	PUNCT
ftr-489	50	39	253	253	NUM
ftr-489	50	40	(	(	PUNCT
ftr-489	50	41	1992	1992	NUM
ftr-489	50	42	)	)	PUNCT
ftr-489	50	43	.	.	PUNCT
ftr-489	51	1	6	6	X
ftr-489	51	2	.	.	X
ftr-489	52	1	i	i	PRON
ftr-489	52	2	d.	d.	PROPN
ftr-489	52	3	7	7	NUM
ftr-489	52	4	.	.	PUNCT
ftr-489	53	1	the	the	DET
ftr-489	53	2	term	term	NOUN
ftr-489	53	3	"	"	PUNCT
ftr-489	53	4	nationals	national	NOUN
ftr-489	53	5	"	"	PUNCT
ftr-489	53	6	is	be	AUX
ftr-489	53	7	used	use	VERB
ftr-489	53	8	in	in	ADP
ftr-489	53	9	the	the	DET
ftr-489	53	10	1977	1977	NUM
ftr-489	53	11	oecd	oecd	PROPN
ftr-489	53	12	model	model	NOUN
ftr-489	53	13	and	and	CCONJ
ftr-489	53	14	in	in	ADP
ftr-489	53	15	the	the	DET
ftr-489	53	16	1981	1981	NUM
ftr-489	53	17	u.s	u.s	PROPN
ftr-489	53	18	.	.	PROPN
ftr-489	53	19	model	model	PROPN
ftr-489	53	20	income	income	PROPN
ftr-489	53	21	tax	tax	PROPN
ftr-489	53	22	treaty	treaty	NOUN
ftr-489	53	23	.	.	PUNCT
ftr-489	54	1	1977	1977	NUM
ftr-489	54	2	oecd	oecd	PROPN
ftr-489	54	3	model	model	PROPN
ftr-489	54	4	,	,	PUNCT
ftr-489	54	5	supra	supra	PROPN
ftr-489	54	6	note	note	NOUN
ftr-489	54	7	4	4	NUM
ftr-489	54	8	.	.	PUNCT
ftr-489	54	9	art	art	NOUN
ftr-489	54	10	.	.	PUNCT
ftr-489	55	1	24	24	NUM
ftr-489	55	2	,	,	PUNCT
ftr-489	55	3	para	para	NOUN
ftr-489	55	4	.	.	PUNCT
ftr-489	56	1	1	1	NUM
ftr-489	56	2	-	-	SYM
ftr-489	56	3	2	2	NUM
ftr-489	56	4	:	:	PUNCT
ftr-489	56	5	u.s	u.s	PROPN
ftr-489	56	6	.	.	PROPN
ftr-489	56	7	model	model	PROPN
ftr-489	56	8	income	income	PROPN
ftr-489	56	9	tax	tax	PROPN
ftr-489	56	10	treaty	treaty	NOUN
ftr-489	56	11	,	,	PUNCT
ftr-489	56	12	art	art	NOUN
ftr-489	56	13	.	.	PUNCT
ftr-489	57	1	24	24	NUM
ftr-489	57	2	,	,	PUNCT
ftr-489	57	3	para	para	NOUN
ftr-489	57	4	.	.	PUNCT
ftr-489	58	1	1	1	NUM
ftr-489	58	2	-	-	SYM
ftr-489	58	3	2	2	NUM
ftr-489	58	4	(	(	PUNCT
ftr-489	58	5	1981	1981	NUM
ftr-489	58	6	)	)	PUNCT
ftr-489	59	1	[	[	X
ftr-489	59	2	hereinafter	hereinafter	NOUN
ftr-489	59	3	"	"	PUNCT
ftr-489	59	4	1981	1981	NUM
ftr-489	59	5	u.s	u.s	PROPN
ftr-489	59	6	.	.	PROPN
ftr-489	59	7	model	model	PROPN
ftr-489	59	8	"	"	PUNCT
ftr-489	59	9	]	]	X
ftr-489	59	10	(	(	PUNCT
ftr-489	59	11	appendix	appendix	VERB
ftr-489	59	12	a	a	DET
ftr-489	59	13	hereto	hereto	NOUN
ftr-489	59	14	)	)	PUNCT
ftr-489	59	15	.	.	PUNCT
ftr-489	60	1	see	see	VERB
ftr-489	60	2	infra	infra	NOUN
ftr-489	60	3	at	at	ADP
ftr-489	60	4	text	text	NOUN
ftr-489	60	5	accompanying	accompany	VERB
ftr-489	60	6	notes	note	NOUN
ftr-489	60	7	142	142	NUM
ftr-489	60	8	-	-	SYM
ftr-489	60	9	64	64	NUM
ftr-489	60	10	.	.	PUNCT
ftr-489	61	1	19921	19921	NUM
ftr-489	61	2	florida	florida	PROPN
ftr-489	61	3	tax	tax	PROPN
ftr-489	61	4	review	review	NOUN
ftr-489	61	5	code	code	NOUN
ftr-489	61	6	(	(	PUNCT
ftr-489	61	7	the	the	DET
ftr-489	61	8	"	"	PUNCT
ftr-489	61	9	code	code	NOUN
ftr-489	61	10	"	"	PUNCT
ftr-489	61	11	)	)	PUNCT
ftr-489	61	12	allow	allow	VERB
ftr-489	61	13	the	the	DET
ftr-489	61	14	united	united	PROPN
ftr-489	61	15	states	states	PROPN
ftr-489	61	16	to	to	PART
ftr-489	61	17	increase	increase	VERB
ftr-489	61	18	taxes	taxis	NOUN
ftr-489	61	19	applicable	applicable	ADJ
ftr-489	61	20	to	to	ADP
ftr-489	61	21	nationals	national	NOUN
ftr-489	61	22	,	,	PUNCT
ftr-489	61	23	residents	resident	NOUN
ftr-489	61	24	and	and	CCONJ
ftr-489	61	25	corporations	corporation	NOUN
ftr-489	61	26	of	of	ADP
ftr-489	61	27	another	another	DET
ftr-489	61	28	nation	nation	NOUN
ftr-489	61	29	that	that	PRON
ftr-489	61	30	subjects	subject	VERB
ftr-489	61	31	u.s	u.s	PROPN
ftr-489	61	32	.	.	PROPN
ftr-489	61	33	citizens	citizen	NOUN
ftr-489	61	34	or	or	CCONJ
ftr-489	61	35	domestic	domestic	ADJ
ftr-489	61	36	corporations	corporation	NOUN
ftr-489	61	37	to	to	PART
ftr-489	61	38	discriminatory	discriminatory	ADJ
ftr-489	61	39	or	or	CCONJ
ftr-489	61	40	extra	extra	ADJ
ftr-489	61	41	-	-	ADJ
ftr-489	61	42	territorial	territorial	ADJ
ftr-489	61	43	taxes.8	taxes.8	PROPN
ftr-489	61	44	b.	b.	PROPN
ftr-489	61	45	typical	typical	ADJ
ftr-489	61	46	nondiscrimination	nondiscrimination	NOUN
ftr-489	61	47	provisions	provision	NOUN
ftr-489	61	48	in	in	ADP
ftr-489	61	49	order	order	NOUN
ftr-489	61	50	to	to	PART
ftr-489	61	51	evaluate	evaluate	VERB
ftr-489	61	52	the	the	DET
ftr-489	61	53	concept	concept	NOUN
ftr-489	61	54	of	of	ADP
ftr-489	61	55	nondiscrimination	nondiscrimination	NOUN
ftr-489	61	56	in	in	ADP
ftr-489	61	57	the	the	DET
ftr-489	61	58	context	context	NOUN
ftr-489	61	59	of	of	ADP
ftr-489	61	60	the	the	DET
ftr-489	61	61	actual	actual	ADJ
ftr-489	61	62	nondiscrimination	nondiscrimination	NOUN
ftr-489	61	63	provisions	provision	NOUN
ftr-489	61	64	found	find	VERB
ftr-489	61	65	in	in	ADP
ftr-489	61	66	a	a	DET
ftr-489	61	67	typical	typical	ADJ
ftr-489	61	68	u.s	u.s	PROPN
ftr-489	61	69	.	.	PROPN
ftr-489	61	70	treaty	treaty	PROPN
ftr-489	61	71	,	,	PUNCT
ftr-489	61	72	reference	reference	NOUN
ftr-489	61	73	must	must	AUX
ftr-489	61	74	be	be	AUX
ftr-489	61	75	made	make	VERB
ftr-489	61	76	to	to	ADP
ftr-489	61	77	the	the	DET
ftr-489	61	78	specific	specific	ADJ
ftr-489	61	79	restrictions	restriction	NOUN
ftr-489	61	80	that	that	PRON
ftr-489	61	81	the	the	DET
ftr-489	61	82	treaty	treaty	NOUN
ftr-489	61	83	incorporates	incorporate	VERB
ftr-489	61	84	.	.	PUNCT
ftr-489	62	1	article	article	NOUN
ftr-489	62	2	24	24	NUM
ftr-489	62	3	of	of	ADP
ftr-489	62	4	the	the	DET
ftr-489	62	5	1981	1981	NUM
ftr-489	62	6	u.s	u.s	PROPN
ftr-489	62	7	.	.	PROPN
ftr-489	62	8	model	model	PROPN
ftr-489	62	9	,	,	PUNCT
ftr-489	62	10	which	which	PRON
ftr-489	62	11	is	be	AUX
ftr-489	62	12	discussed	discuss	VERB
ftr-489	62	13	in	in	ADP
ftr-489	62	14	detail	detail	NOUN
ftr-489	62	15	throughout	throughout	ADP
ftr-489	62	16	the	the	DET
ftr-489	62	17	balance	balance	NOUN
ftr-489	62	18	of	of	ADP
ftr-489	62	19	this	this	DET
ftr-489	62	20	article	article	NOUN
ftr-489	62	21	,	,	PUNCT
ftr-489	62	22	includes	include	VERB
ftr-489	62	23	four	four	NUM
ftr-489	62	24	basic	basic	ADJ
ftr-489	62	25	rules	rule	NOUN
ftr-489	62	26	.	.	PUNCT
ftr-489	63	1	1	1	X
ftr-489	63	2	.	.	X
ftr-489	63	3	nationals	national	NOUN
ftr-489	63	4	of	of	ADP
ftr-489	63	5	one	one	NUM
ftr-489	63	6	country	country	NOUN
ftr-489	63	7	may	may	AUX
ftr-489	63	8	not	not	PART
ftr-489	63	9	be	be	AUX
ftr-489	63	10	subjected	subject	VERB
ftr-489	63	11	in	in	ADP
ftr-489	63	12	the	the	DET
ftr-489	63	13	second	second	ADJ
ftr-489	63	14	country	country	NOUN
ftr-489	63	15	to	to	ADP
ftr-489	63	16	any	any	DET
ftr-489	63	17	taxation	taxation	NOUN
ftr-489	63	18	or	or	CCONJ
ftr-489	63	19	requirement	requirement	NOUN
ftr-489	63	20	connected	connect	VERB
ftr-489	63	21	therewith	therewith	NOUN
ftr-489	63	22	that	that	PRON
ftr-489	63	23	is	be	AUX
ftr-489	63	24	"	"	PUNCT
ftr-489	63	25	other	other	ADJ
ftr-489	63	26	or	or	CCONJ
ftr-489	63	27	more	more	ADV
ftr-489	63	28	burdensome	burdensome	ADJ
ftr-489	63	29	"	"	PUNCT
ftr-489	63	30	than	than	ADP
ftr-489	63	31	is	be	AUX
ftr-489	63	32	applicable	applicable	ADJ
ftr-489	63	33	to	to	ADP
ftr-489	63	34	nationals	national	NOUN
ftr-489	63	35	of	of	ADP
ftr-489	63	36	the	the	DET
ftr-489	63	37	second	second	ADJ
ftr-489	63	38	country	country	NOUN
ftr-489	63	39	who	who	PRON
ftr-489	63	40	are	be	AUX
ftr-489	63	41	"	"	PUNCT
ftr-489	63	42	in	in	ADP
ftr-489	63	43	the	the	DET
ftr-489	63	44	same	same	ADJ
ftr-489	63	45	circumstances	circumstance	NOUN
ftr-489	63	46	.	.	PUNCT
ftr-489	63	47	"	"	PUNCT
ftr-489	64	1	9	9	NUM
ftr-489	64	2	2	2	NUM
ftr-489	64	3	.	.	PUNCT
ftr-489	64	4	taxes	taxis	NOUN
ftr-489	64	5	may	may	AUX
ftr-489	64	6	not	not	PART
ftr-489	64	7	be	be	AUX
ftr-489	64	8	"	"	PUNCT
ftr-489	64	9	less	less	ADV
ftr-489	64	10	favorably	favorably	ADV
ftr-489	64	11	levied	levy	VERB
ftr-489	64	12	"	"	PUNCT
ftr-489	64	13	by	by	ADP
ftr-489	64	14	a	a	DET
ftr-489	64	15	country	country	NOUN
ftr-489	64	16	on	on	ADP
ftr-489	64	17	foreign	foreign	ADJ
ftr-489	64	18	owned	own	VERB
ftr-489	64	19	permanent	permanent	ADJ
ftr-489	64	20	establishments	establishment	NOUN
ftr-489	64	21	located	locate	VERB
ftr-489	64	22	in	in	ADP
ftr-489	64	23	the	the	DET
ftr-489	64	24	country	country	NOUN
ftr-489	64	25	than	than	SCONJ
ftr-489	64	26	are	be	AUX
ftr-489	64	27	levied	levy	VERB
ftr-489	64	28	by	by	ADP
ftr-489	64	29	the	the	DET
ftr-489	64	30	country	country	NOUN
ftr-489	64	31	on	on	ADP
ftr-489	64	32	enterprises	enterprise	NOUN
ftr-489	64	33	of	of	ADP
ftr-489	64	34	the	the	DET
ftr-489	64	35	country	country	NOUN
ftr-489	64	36	carrying	carry	VERB
ftr-489	64	37	on	on	ADP
ftr-489	64	38	"	"	PUNCT
ftr-489	64	39	the	the	DET
ftr-489	64	40	same	same	ADJ
ftr-489	64	41	activities	activity	NOUN
ftr-489	64	42	.	.	PUNCT
ftr-489	65	1	"	"	PUNCT
ftr-489	65	2	'	'	PUNCT
ftr-489	65	3	"	"	PUNCT
ftr-489	65	4	3	3	X
ftr-489	65	5	.	.	PUNCT
ftr-489	65	6	enterprises	enterprise	NOUN
ftr-489	65	7	of	of	ADP
ftr-489	65	8	one	one	NUM
ftr-489	65	9	country	country	NOUN
ftr-489	65	10	,	,	PUNCT
ftr-489	65	11	the	the	DET
ftr-489	65	12	capital	capital	NOUN
ftr-489	65	13	of	of	ADP
ftr-489	65	14	which	which	PRON
ftr-489	65	15	is	be	AUX
ftr-489	65	16	owned	own	VERB
ftr-489	65	17	or	or	CCONJ
ftr-489	65	18	controlled	control	VERB
ftr-489	65	19	wholly	wholly	ADV
ftr-489	65	20	or	or	CCONJ
ftr-489	65	21	partly	partly	ADV
ftr-489	65	22	,	,	PUNCT
ftr-489	65	23	directly	directly	ADV
ftr-489	65	24	or	or	CCONJ
ftr-489	65	25	indirectly	indirectly	ADV
ftr-489	65	26	,	,	PUNCT
ftr-489	65	27	by	by	ADP
ftr-489	65	28	one	one	NUM
ftr-489	65	29	or	or	CCONJ
ftr-489	65	30	more	more	ADJ
ftr-489	65	31	residents	resident	NOUN
ftr-489	65	32	of	of	ADP
ftr-489	65	33	the	the	DET
ftr-489	65	34	second	second	ADJ
ftr-489	65	35	country	country	NOUN
ftr-489	65	36	,	,	PUNCT
ftr-489	65	37	may	may	AUX
ftr-489	65	38	not	not	PART
ftr-489	65	39	be	be	AUX
ftr-489	65	40	subjected	subject	VERB
ftr-489	65	41	in	in	ADP
ftr-489	65	42	the	the	DET
ftr-489	65	43	first	first	ADJ
ftr-489	65	44	country	country	NOUN
ftr-489	65	45	to	to	ADP
ftr-489	65	46	any	any	DET
ftr-489	65	47	taxation	taxation	NOUN
ftr-489	65	48	or	or	CCONJ
ftr-489	65	49	requirement	requirement	NOUN
ftr-489	65	50	connected	connect	VERB
ftr-489	65	51	therewith	therewith	NOUN
ftr-489	65	52	that	that	PRON
ftr-489	65	53	is	be	AUX
ftr-489	65	54	"	"	PUNCT
ftr-489	65	55	other	other	ADJ
ftr-489	65	56	or	or	CCONJ
ftr-489	65	57	more	more	ADV
ftr-489	65	58	burdensome	burdensome	ADJ
ftr-489	65	59	"	"	PUNCT
ftr-489	65	60	than	than	ADP
ftr-489	65	61	that	that	PRON
ftr-489	65	62	applicable	applicable	ADJ
ftr-489	65	63	to	to	ADP
ftr-489	65	64	"	"	PUNCT
ftr-489	65	65	similar	similar	ADJ
ftr-489	65	66	enterprises	enterprise	NOUN
ftr-489	65	67	"	"	PUNCT
ftr-489	65	68	of	of	ADP
ftr-489	65	69	the	the	DET
ftr-489	65	70	first	first	ADJ
ftr-489	65	71	country	country	NOUN
ftr-489	65	72	.	.	PUNCT
ftr-489	65	73	"	"	PUNCT
ftr-489	66	1	4	4	NUM
ftr-489	66	2	.	.	X
ftr-489	66	3	interest	interest	NOUN
ftr-489	66	4	,	,	PUNCT
ftr-489	66	5	royalties	royalty	NOUN
ftr-489	66	6	,	,	PUNCT
ftr-489	66	7	and	and	CCONJ
ftr-489	66	8	other	other	ADJ
ftr-489	66	9	disbursements	disbursement	NOUN
ftr-489	66	10	paid	pay	VERB
ftr-489	66	11	by	by	ADP
ftr-489	66	12	a	a	DET
ftr-489	66	13	resident	resident	NOUN
ftr-489	66	14	of	of	ADP
ftr-489	66	15	one	one	NUM
ftr-489	66	16	country	country	NOUN
ftr-489	66	17	to	to	ADP
ftr-489	66	18	a	a	DET
ftr-489	66	19	resident	resident	NOUN
ftr-489	66	20	of	of	ADP
ftr-489	66	21	the	the	DET
ftr-489	66	22	second	second	ADJ
ftr-489	66	23	country	country	NOUN
ftr-489	66	24	,	,	PUNCT
ftr-489	66	25	shall	shall	AUX
ftr-489	66	26	,	,	PUNCT
ftr-489	66	27	for	for	ADP
ftr-489	66	28	purposes	purpose	NOUN
ftr-489	66	29	of	of	ADP
ftr-489	66	30	determining	determine	VERB
ftr-489	66	31	taxable	taxable	ADJ
ftr-489	66	32	profits	profit	NOUN
ftr-489	66	33	of	of	ADP
ftr-489	66	34	the	the	DET
ftr-489	66	35	resident	resident	NOUN
ftr-489	66	36	of	of	ADP
ftr-489	66	37	the	the	DET
ftr-489	66	38	first	first	ADJ
ftr-489	66	39	country	country	NOUN
ftr-489	66	40	,	,	PUNCT
ftr-489	66	41	be	be	AUX
ftr-489	66	42	deductible	deductible	ADJ
ftr-489	66	43	under	under	ADP
ftr-489	66	44	the	the	DET
ftr-489	66	45	same	same	ADJ
ftr-489	66	46	conditions	condition	NOUN
ftr-489	66	47	as	as	SCONJ
ftr-489	66	48	if	if	SCONJ
ftr-489	66	49	they	they	PRON
ftr-489	66	50	had	have	AUX
ftr-489	66	51	been	be	AUX
ftr-489	66	52	paid	pay	VERB
ftr-489	66	53	to	to	ADP
ftr-489	66	54	a	a	DET
ftr-489	66	55	resident	resident	NOUN
ftr-489	66	56	of	of	ADP
ftr-489	66	57	the	the	DET
ftr-489	66	58	first	first	ADJ
ftr-489	66	59	country	country	NOUN
ftr-489	66	60	.	.	PUNCT
ftr-489	67	1	2	2	NUM
ftr-489	67	2	8	8	NUM
ftr-489	67	3	.	.	PUNCT
ftr-489	68	1	although	although	SCONJ
ftr-489	68	2	critical	critical	ADJ
ftr-489	68	3	to	to	ADP
ftr-489	68	4	their	their	PRON
ftr-489	68	5	implementation	implementation	NOUN
ftr-489	68	6	,	,	PUNCT
ftr-489	68	7	neither	neither	PRON
ftr-489	68	8	section	section	NOUN
ftr-489	68	9	891	891	NUM
ftr-489	68	10	nor	nor	CCONJ
ftr-489	68	11	section	section	NOUN
ftr-489	68	12	896	896	NUM
ftr-489	68	13	of	of	ADP
ftr-489	68	14	the	the	DET
ftr-489	68	15	code	code	NOUN
ftr-489	68	16	defines	define	VERB
ftr-489	68	17	discrimination	discrimination	NOUN
ftr-489	68	18	.	.	PUNCT
ftr-489	69	1	9	9	NUM
ftr-489	69	2	.	.	SYM
ftr-489	69	3	1981	1981	NUM
ftr-489	69	4	u.s	u.s	PROPN
ftr-489	69	5	.	.	PROPN
ftr-489	69	6	model	model	PROPN
ftr-489	69	7	,	,	PUNCT
ftr-489	69	8	supra	supra	PROPN
ftr-489	69	9	note	note	NOUN
ftr-489	69	10	7	7	NUM
ftr-489	69	11	,	,	PUNCT
ftr-489	69	12	art	art	NOUN
ftr-489	69	13	.	.	PUNCT
ftr-489	70	1	24	24	NUM
ftr-489	70	2	,	,	PUNCT
ftr-489	70	3	para	para	NOUN
ftr-489	70	4	.	.	PUNCT
ftr-489	71	1	1	1	NUM
ftr-489	71	2	.	.	X
ftr-489	72	1	10	10	NUM
ftr-489	72	2	.	.	X
ftr-489	72	3	1981	1981	NUM
ftr-489	73	1	u.s	u.s	PROPN
ftr-489	73	2	.	.	PROPN
ftr-489	73	3	model	model	PROPN
ftr-489	73	4	,	,	PUNCT
ftr-489	73	5	supra	supra	PROPN
ftr-489	73	6	note	note	NOUN
ftr-489	73	7	7	7	NUM
ftr-489	73	8	,	,	PUNCT
ftr-489	73	9	art	art	NOUN
ftr-489	73	10	.	.	PUNCT
ftr-489	74	1	24	24	NUM
ftr-489	74	2	,	,	PUNCT
ftr-489	74	3	para	para	NOUN
ftr-489	74	4	.	.	PUNCT
ftr-489	75	1	3	3	NUM
ftr-489	75	2	.	.	NOUN
ftr-489	75	3	11	11	NUM
ftr-489	75	4	.	.	X
ftr-489	75	5	1981	1981	NUM
ftr-489	75	6	u.s	u.s	PROPN
ftr-489	75	7	.	.	PROPN
ftr-489	75	8	model	model	PROPN
ftr-489	75	9	,	,	PUNCT
ftr-489	75	10	supra	supra	PROPN
ftr-489	75	11	note	note	NOUN
ftr-489	75	12	7	7	NUM
ftr-489	75	13	,	,	PUNCT
ftr-489	75	14	art	art	NOUN
ftr-489	75	15	.	.	PUNCT
ftr-489	76	1	24	24	NUM
ftr-489	76	2	,	,	PUNCT
ftr-489	76	3	para	para	NOUN
ftr-489	76	4	.	.	PUNCT
ftr-489	77	1	5	5	NUM
ftr-489	77	2	.	.	NUM
ftr-489	77	3	12	12	NUM
ftr-489	77	4	.	.	PUNCT
ftr-489	77	5	1981	1981	NUM
ftr-489	77	6	u.s	u.s	PROPN
ftr-489	77	7	.	.	PROPN
ftr-489	77	8	model	model	PROPN
ftr-489	77	9	,	,	PUNCT
ftr-489	77	10	supra	supra	PROPN
ftr-489	77	11	note	note	NOUN
ftr-489	77	12	7	7	NUM
ftr-489	77	13	,	,	PUNCT
ftr-489	77	14	art	art	NOUN
ftr-489	77	15	.	.	PUNCT
ftr-489	78	1	24	24	NUM
ftr-489	78	2	,	,	PUNCT
ftr-489	78	3	para	para	NOUN
ftr-489	78	4	.	.	PUNCT
ftr-489	79	1	4	4	X
ftr-489	79	2	.	.	PUNCT
ftr-489	80	1	[	[	X
ftr-489	80	2	vol	vol	NOUN
ftr-489	80	3	1:2	1:2	NUM
ftr-489	80	4	treaty	treaty	NOUN
ftr-489	80	5	-	-	PUNCT
ftr-489	80	6	based	base	VERB
ftr-489	80	7	nondiscrimination	nondiscrimination	NOUN
ftr-489	80	8	c.	c.	NOUN
ftr-489	80	9	covered	cover	VERB
ftr-489	80	10	taxes	taxis	NOUN
ftr-489	80	11	while	while	SCONJ
ftr-489	80	12	u.s	u.s	PROPN
ftr-489	80	13	.	.	PROPN
ftr-489	80	14	income	income	NOUN
ftr-489	80	15	tax	tax	NOUN
ftr-489	80	16	treaties	treaty	NOUN
ftr-489	80	17	are	be	AUX
ftr-489	80	18	normally	normally	ADV
ftr-489	80	19	limited	limit	VERB
ftr-489	80	20	to	to	ADP
ftr-489	80	21	federal	federal	ADJ
ftr-489	80	22	income	income	NOUN
ftr-489	80	23	taxes,13	taxes,13	NOUN
ftr-489	80	24	their	their	PRON
ftr-489	80	25	nondiscrimination	nondiscrimination	NOUN
ftr-489	80	26	articles	article	NOUN
ftr-489	80	27	may	may	AUX
ftr-489	80	28	be	be	AUX
ftr-489	80	29	much	much	ADV
ftr-489	80	30	broader	broad	ADJ
ftr-489	80	31	.	.	PUNCT
ftr-489	81	1	for	for	ADP
ftr-489	81	2	example	example	NOUN
ftr-489	81	3	,	,	PUNCT
ftr-489	81	4	in	in	ADP
ftr-489	81	5	the	the	DET
ftr-489	81	6	1981	1981	NUM
ftr-489	81	7	u.s	u.s	PROPN
ftr-489	81	8	.	.	PROPN
ftr-489	81	9	model	model	PROPN
ftr-489	81	10	,	,	PUNCT
ftr-489	81	11	the	the	DET
ftr-489	81	12	nondiscrimination	nondiscrimination	NOUN
ftr-489	81	13	rules	rule	NOUN
ftr-489	81	14	apply	apply	VERB
ftr-489	81	15	to	to	ADP
ftr-489	81	16	"	"	PUNCT
ftr-489	81	17	taxes	taxis	NOUN
ftr-489	81	18	of	of	ADP
ftr-489	81	19	every	every	DET
ftr-489	81	20	kind	kind	NOUN
ftr-489	81	21	and	and	CCONJ
ftr-489	81	22	description	description	NOUN
ftr-489	81	23	"	"	PUNCT
ftr-489	81	24	imposed	impose	VERB
ftr-489	81	25	by	by	ADP
ftr-489	81	26	one	one	NUM
ftr-489	81	27	of	of	ADP
ftr-489	81	28	the	the	DET
ftr-489	81	29	treaty	treaty	NOUN
ftr-489	81	30	countries	country	NOUN
ftr-489	81	31	or	or	CCONJ
ftr-489	81	32	by	by	ADP
ftr-489	81	33	any	any	DET
ftr-489	81	34	political	political	ADJ
ftr-489	81	35	subdivision	subdivision	NOUN
ftr-489	81	36	or	or	CCONJ
ftr-489	81	37	local	local	ADJ
ftr-489	81	38	authority	authority	NOUN
ftr-489	81	39	of	of	ADP
ftr-489	81	40	such	such	ADJ
ftr-489	81	41	countries	country	NOUN
ftr-489	81	42	.	.	PUNCT
ftr-489	82	1	4	4	NUM
ftr-489	82	2	thus	thus	ADV
ftr-489	82	3	,	,	PUNCT
ftr-489	82	4	the	the	DET
ftr-489	82	5	provision	provision	NOUN
ftr-489	82	6	would	would	AUX
ftr-489	82	7	apply	apply	VERB
ftr-489	82	8	to	to	ADP
ftr-489	82	9	federal	federal	ADJ
ftr-489	82	10	estate	estate	NOUN
ftr-489	82	11	,	,	PUNCT
ftr-489	82	12	gift	gift	NOUN
ftr-489	82	13	,	,	PUNCT
ftr-489	82	14	and	and	CCONJ
ftr-489	82	15	generation	generation	NOUN
ftr-489	82	16	-	-	PUNCT
ftr-489	82	17	skipping	skip	VERB
ftr-489	82	18	taxes	taxis	NOUN
ftr-489	82	19	,	,	PUNCT
ftr-489	82	20	as	as	ADV
ftr-489	82	21	well	well	ADV
ftr-489	82	22	as	as	ADP
ftr-489	82	23	to	to	ADP
ftr-489	82	24	all	all	DET
ftr-489	82	25	state	state	NOUN
ftr-489	82	26	and	and	CCONJ
ftr-489	82	27	local	local	ADJ
ftr-489	82	28	taxes	taxis	NOUN
ftr-489	82	29	.	.	PUNCT
ftr-489	82	30	'	'	PUNCT
ftr-489	83	1	5	5	NUM
ftr-489	83	2	d.	d.	PROPN
ftr-489	83	3	concenzs	concenz	NOUN
ftr-489	83	4	of	of	ADP
ftr-489	83	5	other	other	ADJ
ftr-489	83	6	nations	nation	NOUN
ftr-489	83	7	the	the	DET
ftr-489	83	8	approaches	approach	NOUN
ftr-489	83	9	of	of	ADP
ftr-489	83	10	other	other	ADJ
ftr-489	83	11	nations	nation	NOUN
ftr-489	83	12	indicate	indicate	VERB
ftr-489	83	13	that	that	SCONJ
ftr-489	83	14	the	the	DET
ftr-489	83	15	1981	1981	NUM
ftr-489	83	16	u.s	u.s	PROPN
ftr-489	83	17	.	.	PROPN
ftr-489	83	18	model	model	NOUN
ftr-489	83	19	nondiscrimination	nondiscrimination	NOUN
ftr-489	83	20	article	article	NOUN
ftr-489	83	21	is	be	AUX
ftr-489	83	22	not	not	PART
ftr-489	83	23	universally	universally	ADV
ftr-489	83	24	accepted	accept	VERB
ftr-489	83	25	.	.	PUNCT
ftr-489	84	1	these	these	DET
ftr-489	84	2	approaches	approach	NOUN
ftr-489	84	3	also	also	ADV
ftr-489	84	4	help	help	VERB
ftr-489	84	5	raise	raise	VERB
ftr-489	84	6	the	the	DET
ftr-489	84	7	question	question	NOUN
ftr-489	84	8	of	of	ADP
ftr-489	84	9	whether	whether	SCONJ
ftr-489	84	10	the	the	DET
ftr-489	84	11	united	united	PROPN
ftr-489	84	12	states	states	PROPN
ftr-489	84	13	should	should	AUX
ftr-489	84	14	continue	continue	VERB
ftr-489	84	15	to	to	PART
ftr-489	84	16	seek	seek	VERB
ftr-489	84	17	nondiscriminatory	nondiscriminatory	ADJ
ftr-489	84	18	treatment	treatment	NOUN
ftr-489	84	19	for	for	ADP
ftr-489	84	20	its	its	PRON
ftr-489	84	21	nationals	national	NOUN
ftr-489	84	22	and	and	CCONJ
ftr-489	84	23	grant	grant	VERB
ftr-489	84	24	such	such	ADJ
ftr-489	84	25	treatment	treatment	NOUN
ftr-489	84	26	to	to	ADP
ftr-489	84	27	nationals	national	NOUN
ftr-489	84	28	of	of	ADP
ftr-489	84	29	its	its	PRON
ftr-489	84	30	treaty	treaty	NOUN
ftr-489	84	31	partners	partner	NOUN
ftr-489	84	32	.	.	PUNCT
ftr-489	85	1	by	by	ADP
ftr-489	85	2	way	way	NOUN
ftr-489	85	3	of	of	ADP
ftr-489	85	4	illustration	illustration	NOUN
ftr-489	85	5	,	,	PUNCT
ftr-489	85	6	canada	canada	PROPN
ftr-489	85	7	,	,	PUNCT
ftr-489	85	8	australia	australia	PROPN
ftr-489	85	9	,	,	PUNCT
ftr-489	85	10	and	and	CCONJ
ftr-489	85	11	new	new	PROPN
ftr-489	85	12	zealand	zealand	PROPN
ftr-489	85	13	generally	generally	ADV
ftr-489	85	14	have	have	AUX
ftr-489	85	15	not	not	PART
ftr-489	85	16	adopted	adopt	VERB
ftr-489	85	17	a	a	DET
ftr-489	85	18	nondiscrimination	nondiscrimination	NOUN
ftr-489	85	19	provision	provision	NOUN
ftr-489	85	20	similar	similar	ADJ
ftr-489	85	21	to	to	ADP
ftr-489	85	22	that	that	PRON
ftr-489	85	23	of	of	ADP
ftr-489	85	24	the	the	DET
ftr-489	85	25	1981	1981	NUM
ftr-489	85	26	u.s	u.s	PROPN
ftr-489	85	27	.	.	PROPN
ftr-489	85	28	model	model	PROPN
ftr-489	85	29	.	.	PUNCT
ftr-489	85	30	'	'	PUNCT
ftr-489	86	1	6	6	NUM
ftr-489	86	2	also	also	ADV
ftr-489	86	3	,	,	PUNCT
ftr-489	86	4	japan	japan	PROPN
ftr-489	86	5	reserves	reserve	VERB
ftr-489	86	6	the	the	DET
ftr-489	86	7	right	right	NOUN
ftr-489	86	8	not	not	PART
ftr-489	86	9	to	to	PART
ftr-489	86	10	extend	extend	VERB
ftr-489	86	11	domestic	domestic	ADJ
ftr-489	86	12	benefits	benefit	NOUN
ftr-489	86	13	to	to	ADP
ftr-489	86	14	the	the	DET
ftr-489	86	15	permanent	permanent	ADJ
ftr-489	86	16	establishments	establishment	NOUN
ftr-489	86	17	of	of	ADP
ftr-489	86	18	nonresidents	nonresident	NOUN
ftr-489	86	19	.	.	PUNCT
ftr-489	87	1	'7	'7	ADJ
ftr-489	87	2	article	article	NOUN
ftr-489	87	3	23	23	NUM
ftr-489	87	4	of	of	ADP
ftr-489	87	5	the	the	DET
ftr-489	87	6	u.s.-australia	u.s.-australia	PROPN
ftr-489	87	7	income	income	PROPN
ftr-489	87	8	tax	tax	PROPN
ftr-489	87	9	treaty	treaty	NOUN
ftr-489	87	10	of	of	ADP
ftr-489	87	11	1982	1982	NUM
ftr-489	87	12	"	"	PUNCT
ftr-489	87	13	adds	add	VERB
ftr-489	87	14	the	the	DET
ftr-489	87	15	following	follow	VERB
ftr-489	87	16	three	three	NUM
ftr-489	87	17	limiting	limit	VERB
ftr-489	87	18	paragraphs	paragraph	NOUN
ftr-489	87	19	to	to	ADP
ftr-489	87	20	the	the	DET
ftr-489	87	21	1981	1981	NUM
ftr-489	87	22	u.s	u.s	PROPN
ftr-489	87	23	.	.	PROPN
ftr-489	87	24	model	model	PROPN
ftr-489	87	25	:	:	PUNCT
ftr-489	87	26	(	(	PUNCT
ftr-489	87	27	2	2	X
ftr-489	87	28	)	)	PUNCT
ftr-489	87	29	nothing	nothing	PRON
ftr-489	87	30	in	in	ADP
ftr-489	87	31	this	this	DET
ftr-489	87	32	article	article	NOUN
ftr-489	87	33	relates	relate	VERB
ftr-489	87	34	to	to	ADP
ftr-489	87	35	any	any	DET
ftr-489	87	36	provision	provision	NOUN
ftr-489	87	37	of	of	ADP
ftr-489	87	38	the	the	DET
ftr-489	87	39	taxation	taxation	NOUN
ftr-489	87	40	laws	law	NOUN
ftr-489	87	41	of	of	ADP
ftr-489	87	42	a	a	DET
ftr-489	87	43	contracting	contracting	NOUN
ftr-489	87	44	state	state	NOUN
ftr-489	87	45	:	:	PUNCT
ftr-489	87	46	(	(	PUNCT
ftr-489	87	47	a	a	X
ftr-489	87	48	)	)	PUNCT
ftr-489	87	49	in	in	ADP
ftr-489	87	50	force	force	NOUN
ftr-489	87	51	on	on	ADP
ftr-489	87	52	the	the	DET
ftr-489	87	53	date	date	NOUN
ftr-489	87	54	of	of	ADP
ftr-489	87	55	signature	signature	NOUN
ftr-489	87	56	of	of	ADP
ftr-489	87	57	this	this	DET
ftr-489	87	58	convention	convention	NOUN
ftr-489	87	59	;	;	PUNCT
ftr-489	87	60	(	(	PUNCT
ftr-489	87	61	b	b	X
ftr-489	87	62	)	)	PUNCT
ftr-489	87	63	adopted	adopt	VERB
ftr-489	87	64	after	after	ADP
ftr-489	87	65	the	the	DET
ftr-489	87	66	date	date	NOUN
ftr-489	87	67	of	of	ADP
ftr-489	87	68	signature	signature	NOUN
ftr-489	87	69	of	of	ADP
ftr-489	87	70	this	this	DET
ftr-489	87	71	convention	convention	NOUN
ftr-489	87	72	but	but	CCONJ
ftr-489	87	73	which	which	PRON
ftr-489	87	74	is	be	AUX
ftr-489	87	75	substantially	substantially	ADV
ftr-489	87	76	similar	similar	ADJ
ftr-489	87	77	in	in	ADP
ftr-489	87	78	general	general	ADJ
ftr-489	87	79	purpose	purpose	NOUN
ftr-489	87	80	or	or	CCONJ
ftr-489	87	81	intent	intent	NOUN
ftr-489	87	82	to	to	ADP
ftr-489	87	83	a	a	DET
ftr-489	87	84	provision	provision	NOUN
ftr-489	87	85	covered	cover	VERB
ftr-489	87	86	by	by	ADP
ftr-489	87	87	subparagraph	subparagraph	NOUN
ftr-489	87	88	(	(	PUNCT
ftr-489	87	89	a	a	NOUN
ftr-489	87	90	)	)	PUNCT
ftr-489	87	91	;	;	PUNCT
ftr-489	87	92	or	or	CCONJ
ftr-489	87	93	(	(	PUNCT
ftr-489	87	94	c	c	X
ftr-489	87	95	)	)	PUNCT
ftr-489	87	96	reasonably	reasonably	ADV
ftr-489	87	97	designed	design	VERB
ftr-489	87	98	to	to	PART
ftr-489	87	99	prevent	prevent	VERB
ftr-489	87	100	the	the	DET
ftr-489	87	101	avoidance	avoidance	NOUN
ftr-489	87	102	or	or	CCONJ
ftr-489	87	103	evasion	evasion	NOUN
ftr-489	87	104	of	of	ADP
ftr-489	87	105	taxes	taxis	NOUN
ftr-489	87	106	;	;	PUNCT
ftr-489	87	107	provided	provide	VERB
ftr-489	87	108	that	that	SCONJ
ftr-489	87	109	,	,	PUNCT
ftr-489	87	110	with	with	ADP
ftr-489	87	111	respect	respect	NOUN
ftr-489	87	112	to	to	ADP
ftr-489	87	113	provisions	provision	NOUN
ftr-489	87	114	covered	cover	VERB
ftr-489	87	115	by	by	ADP
ftr-489	87	116	13	13	NUM
ftr-489	87	117	.	.	PUNCT
ftr-489	87	118	1981	1981	NUM
ftr-489	88	1	u.s	u.s	PROPN
ftr-489	88	2	.	.	PROPN
ftr-489	88	3	model	model	PROPN
ftr-489	88	4	,	,	PUNCT
ftr-489	88	5	supra	supra	PROPN
ftr-489	88	6	note	note	NOUN
ftr-489	88	7	7	7	NUM
ftr-489	88	8	.	.	PUNCT
ftr-489	88	9	art	art	NOUN
ftr-489	88	10	.	.	PUNCT
ftr-489	89	1	2	2	NUM
ftr-489	89	2	,	,	PUNCT
ftr-489	89	3	par	par	NOUN
ftr-489	89	4	.	.	PUNCT
ftr-489	90	1	1	1	X
ftr-489	90	2	.	.	X
ftr-489	90	3	14	14	NUM
ftr-489	90	4	.	.	X
ftr-489	90	5	1981	1981	NUM
ftr-489	91	1	u.s	u.s	PROPN
ftr-489	91	2	.	.	PROPN
ftr-489	91	3	model	model	PROPN
ftr-489	91	4	,	,	PUNCT
ftr-489	91	5	supra	supra	PROPN
ftr-489	91	6	note	note	NOUN
ftr-489	91	7	7	7	NUM
ftr-489	91	8	.	.	PUNCT
ftr-489	91	9	art	art	NOUN
ftr-489	91	10	.	.	PUNCT
ftr-489	92	1	24	24	NUM
ftr-489	92	2	,	,	PUNCT
ftr-489	92	3	para	para	NOUN
ftr-489	92	4	.	.	PUNCT
ftr-489	93	1	1	1	NUM
ftr-489	93	2	.	.	NUM
ftr-489	93	3	15	15	NUM
ftr-489	93	4	.	.	X
ftr-489	94	1	see	see	VERB
ftr-489	94	2	convention	convention	NOUN
ftr-489	94	3	with	with	ADP
ftr-489	94	4	respect	respect	NOUN
ftr-489	94	5	to	to	ADP
ftr-489	94	6	taxes	taxis	NOUN
ftr-489	94	7	on	on	ADP
ftr-489	94	8	income	income	NOUN
ftr-489	94	9	and	and	CCONJ
ftr-489	94	10	on	on	ADP
ftr-489	94	11	capital	capital	NOUN
ftr-489	94	12	.	.	PUNCT
ftr-489	95	1	sept	sept	PROPN
ftr-489	95	2	.	.	PROPN
ftr-489	95	3	26	26	NUM
ftr-489	95	4	.	.	PUNCT
ftr-489	95	5	1980	1980	NUM
ftr-489	95	6	,	,	PUNCT
ftr-489	96	1	u.s.-can	u.s.-can	NOUN
ftr-489	96	2	.	.	PUNCT
ftr-489	96	3	art	art	NOUN
ftr-489	96	4	.	.	PUNCT
ftr-489	97	1	xxv	xxv	PROPN
ftr-489	97	2	,	,	PUNCT
ftr-489	97	3	para	para	PROPN
ftr-489	97	4	.	.	PROPN
ftr-489	98	1	10	10	NUM
ftr-489	98	2	,	,	PUNCT
ftr-489	98	3	t.i.a.s	t.i.a.s	PROPN
ftr-489	98	4	.	.	NOUN
ftr-489	98	5	no	no	INTJ
ftr-489	98	6	.	.	PUNCT
ftr-489	99	1	i	i	PRON
ftr-489	99	2	1.087	1.087	NUM
ftr-489	99	3	,	,	PUNCT
ftr-489	99	4	at	at	ADP
ftr-489	99	5	24	24	NUM
ftr-489	99	6	,	,	PUNCT
ftr-489	99	7	[	[	X
ftr-489	99	8	hereinafter	hereinafter	NOUN
ftr-489	99	9	-u.s.-can	-u.s.-can	PUNCT
ftr-489	99	10	.	.	PUNCT
ftr-489	99	11	treaty	treaty	PROPN
ftr-489	99	12	-	-	PUNCT
ftr-489	99	13	l.	l.	PROPN
ftr-489	99	14	16	16	NUM
ftr-489	99	15	.	.	PUNCT
ftr-489	100	1	1977	1977	NUM
ftr-489	100	2	oecd	oecd	PROPN
ftr-489	100	3	commentaries	commentary	NOUN
ftr-489	100	4	.	.	PUNCT
ftr-489	101	1	supra	supra	PROPN
ftr-489	101	2	note	note	VERB
ftr-489	101	3	4	4	NUM
ftr-489	101	4	.	.	PUNCT
ftr-489	101	5	art	art	NOUN
ftr-489	101	6	.	.	PUNCT
ftr-489	102	1	24	24	NUM
ftr-489	102	2	,	,	PUNCT
ftr-489	102	3	par	par	NOUN
ftr-489	102	4	.	.	PUNCT
ftr-489	103	1	61	61	NUM
ftr-489	103	2	.	.	X
ftr-489	104	1	17	17	NUM
ftr-489	104	2	.	.	X
ftr-489	104	3	1977	1977	NUM
ftr-489	104	4	oecd	oecd	PROPN
ftr-489	104	5	commentaries	commentary	NOUN
ftr-489	104	6	,	,	PUNCT
ftr-489	104	7	supra	supra	PROPN
ftr-489	104	8	note	note	NOUN
ftr-489	104	9	4	4	NUM
ftr-489	104	10	,	,	PUNCT
ftr-489	104	11	art	art	NOUN
ftr-489	104	12	.	.	PUNCT
ftr-489	105	1	24	24	NUM
ftr-489	105	2	,	,	PUNCT
ftr-489	105	3	para	para	NOUN
ftr-489	105	4	.	.	PUNCT
ftr-489	106	1	65	65	NUM
ftr-489	106	2	.	.	X
ftr-489	107	1	18	18	NUM
ftr-489	107	2	.	.	X
ftr-489	108	1	convention	convention	NOUN
ftr-489	108	2	for	for	ADP
ftr-489	108	3	the	the	DET
ftr-489	108	4	avoidance	avoidance	NOUN
ftr-489	108	5	of	of	ADP
ftr-489	108	6	double	double	ADJ
ftr-489	108	7	taxation	taxation	NOUN
ftr-489	108	8	and	and	CCONJ
ftr-489	108	9	the	the	DET
ftr-489	108	10	prevention	prevention	NOUN
ftr-489	108	11	of	of	ADP
ftr-489	108	12	fiscal	fiscal	ADJ
ftr-489	108	13	evasion	evasion	NOUN
ftr-489	108	14	with	with	ADP
ftr-489	108	15	respect	respect	NOUN
ftr-489	108	16	to	to	ADP
ftr-489	108	17	taxes	taxis	NOUN
ftr-489	108	18	on	on	ADP
ftr-489	108	19	income	income	NOUN
ftr-489	108	20	,	,	PUNCT
ftr-489	108	21	august	august	PROPN
ftr-489	108	22	6	6	NUM
ftr-489	108	23	.	.	SYM
ftr-489	108	24	1982	1982	NUM
ftr-489	108	25	.	.	PUNCT
ftr-489	109	1	u.s.-austl	u.s.-austl	PROPN
ftr-489	109	2	.	.	PUNCT
ftr-489	109	3	,	,	PUNCT
ftr-489	109	4	art	art	NOUN
ftr-489	109	5	.	.	PUNCT
ftr-489	110	1	23	23	NUM
ftr-489	110	2	,	,	PUNCT
ftr-489	110	3	par	par	NOUN
ftr-489	110	4	.	.	PUNCT
ftr-489	111	1	2	2	NUM
ftr-489	111	2	-	-	SYM
ftr-489	111	3	4	4	NUM
ftr-489	111	4	.	.	PUNCT
ftr-489	112	1	t.i.a.s	t.i.a.s	NOUN
ftr-489	112	2	.	.	NOUN
ftr-489	112	3	no	no	NOUN
ftr-489	112	4	.	.	NOUN
ftr-489	112	5	10,773	10,773	NUM
ftr-489	112	6	,	,	PUNCT
ftr-489	112	7	at	at	ADP
ftr-489	112	8	50	50	NUM
ftr-489	112	9	-	-	SYM
ftr-489	112	10	52	52	NUM
ftr-489	112	11	[	[	X
ftr-489	112	12	hereinafter	hereinafter	NOUN
ftr-489	112	13	"	"	PUNCT
ftr-489	112	14	u.s.-austl	u.s.-austl	PROPN
ftr-489	112	15	.	.	PUNCT
ftr-489	113	1	treaty	treaty	NOUN
ftr-489	113	2	"	"	PUNCT
ftr-489	113	3	]	]	PUNCT
ftr-489	113	4	.	.	PROPN
ftr-489	114	1	19921	19921	NUM
ftr-489	114	2	florida	florida	PROPN
ftr-489	114	3	tax	tax	PROPN
ftr-489	114	4	review	review	NOUN
ftr-489	114	5	subparagraphs	subparagraph	NOUN
ftr-489	114	6	(	(	PUNCT
ftr-489	114	7	b	b	NOUN
ftr-489	114	8	)	)	PUNCT
ftr-489	114	9	or	or	CCONJ
ftr-489	114	10	(	(	PUNCT
ftr-489	114	11	c	c	NOUN
ftr-489	114	12	)	)	PUNCT
ftr-489	114	13	,	,	PUNCT
ftr-489	114	14	such	such	ADJ
ftr-489	114	15	provisions	provision	NOUN
ftr-489	114	16	(	(	PUNCT
ftr-489	114	17	other	other	ADJ
ftr-489	114	18	than	than	ADP
ftr-489	114	19	provisions	provision	NOUN
ftr-489	114	20	in	in	ADP
ftr-489	114	21	international	international	ADJ
ftr-489	114	22	agreements	agreement	NOUN
ftr-489	114	23	)	)	PUNCT
ftr-489	114	24	do	do	AUX
ftr-489	114	25	not	not	PART
ftr-489	114	26	discriminate	discriminate	VERB
ftr-489	114	27	between	between	ADP
ftr-489	114	28	citizens	citizen	NOUN
ftr-489	114	29	or	or	CCONJ
ftr-489	114	30	residents	resident	NOUN
ftr-489	114	31	of	of	ADP
ftr-489	114	32	the	the	DET
ftr-489	114	33	other	other	ADJ
ftr-489	114	34	contracting	contracting	NOUN
ftr-489	114	35	state	state	NOUN
ftr-489	114	36	and	and	CCONJ
ftr-489	114	37	those	those	PRON
ftr-489	114	38	of	of	ADP
ftr-489	114	39	any	any	DET
ftr-489	114	40	third	third	ADJ
ftr-489	114	41	state	state	NOUN
ftr-489	114	42	.	.	PUNCT
ftr-489	115	1	(	(	PUNCT
ftr-489	115	2	3	3	X
ftr-489	115	3	)	)	PUNCT
ftr-489	115	4	without	without	ADP
ftr-489	115	5	limiting	limit	VERB
ftr-489	115	6	by	by	ADP
ftr-489	115	7	implication	implication	NOUN
ftr-489	115	8	the	the	DET
ftr-489	115	9	interpretation	interpretation	NOUN
ftr-489	115	10	of	of	ADP
ftr-489	115	11	this	this	DET
ftr-489	115	12	article	article	NOUN
ftr-489	115	13	,	,	PUNCT
ftr-489	115	14	it	it	PRON
ftr-489	115	15	is	be	AUX
ftr-489	115	16	hereby	hereby	ADV
ftr-489	115	17	declared	declare	VERB
ftr-489	115	18	that	that	SCONJ
ftr-489	115	19	,	,	PUNCT
ftr-489	115	20	except	except	SCONJ
ftr-489	115	21	to	to	ADP
ftr-489	115	22	the	the	DET
ftr-489	115	23	extent	extent	NOUN
ftr-489	115	24	expressly	expressly	ADV
ftr-489	115	25	so	so	ADV
ftr-489	115	26	provided	provide	VERB
ftr-489	115	27	,	,	PUNCT
ftr-489	115	28	nothing	nothing	PRON
ftr-489	115	29	in	in	ADP
ftr-489	115	30	the	the	DET
ftr-489	115	31	article	article	NOUN
ftr-489	115	32	prevents	prevent	VERB
ftr-489	115	33	a	a	DET
ftr-489	115	34	contracting	contracting	NOUN
ftr-489	115	35	state	state	NOUN
ftr-489	115	36	from	from	ADP
ftr-489	115	37	distinguishing	distinguish	VERB
ftr-489	115	38	in	in	ADP
ftr-489	115	39	its	its	PRON
ftr-489	115	40	taxation	taxation	NOUN
ftr-489	115	41	laws	law	NOUN
ftr-489	115	42	between	between	ADP
ftr-489	115	43	residents	resident	NOUN
ftr-489	115	44	and	and	CCONJ
ftr-489	115	45	nonresidents	nonresident	NOUN
ftr-489	115	46	solely	solely	ADV
ftr-489	115	47	on	on	ADP
ftr-489	115	48	the	the	DET
ftr-489	115	49	ground	ground	NOUN
ftr-489	115	50	of	of	ADP
ftr-489	115	51	their	their	PRON
ftr-489	115	52	residence	residence	NOUN
ftr-489	115	53	.	.	PUNCT
ftr-489	116	1	(	(	PUNCT
ftr-489	116	2	4	4	X
ftr-489	116	3	)	)	PUNCT
ftr-489	116	4	where	where	SCONJ
ftr-489	116	5	one	one	NUM
ftr-489	116	6	of	of	ADP
ftr-489	116	7	the	the	DET
ftr-489	116	8	contracting	contracting	NOUN
ftr-489	116	9	states	state	NOUN
ftr-489	116	10	considers	consider	VERB
ftr-489	116	11	that	that	SCONJ
ftr-489	116	12	the	the	DET
ftr-489	116	13	taxation	taxation	NOUN
ftr-489	116	14	measures	measure	NOUN
ftr-489	116	15	of	of	ADP
ftr-489	116	16	the	the	DET
ftr-489	116	17	other	other	ADJ
ftr-489	116	18	contracting	contracting	NOUN
ftr-489	116	19	state	state	NOUN
ftr-489	116	20	infringe	infringe	VERB
ftr-489	116	21	the	the	DET
ftr-489	116	22	principles	principle	NOUN
ftr-489	116	23	set	set	VERB
ftr-489	116	24	forth	forth	ADP
ftr-489	116	25	in	in	ADP
ftr-489	116	26	this	this	DET
ftr-489	116	27	article	article	NOUN
ftr-489	116	28	the	the	DET
ftr-489	116	29	contracting	contracting	NOUN
ftr-489	116	30	states	state	NOUN
ftr-489	116	31	shall	shall	AUX
ftr-489	116	32	consult	consult	VERB
ftr-489	116	33	together	together	ADV
ftr-489	116	34	in	in	ADP
ftr-489	116	35	an	an	DET
ftr-489	116	36	endeavor	endeavor	NOUN
ftr-489	116	37	to	to	PART
ftr-489	116	38	resolve	resolve	VERB
ftr-489	116	39	the	the	DET
ftr-489	116	40	matter	matter	NOUN
ftr-489	116	41	.	.	PUNCT
ftr-489	117	1	paragraph	paragraph	NOUN
ftr-489	117	2	2	2	NUM
ftr-489	117	3	of	of	ADP
ftr-489	117	4	this	this	DET
ftr-489	117	5	additional	additional	ADJ
ftr-489	117	6	language	language	NOUN
ftr-489	117	7	permits	permit	VERB
ftr-489	117	8	australia	australia	PROPN
ftr-489	117	9	to	to	PART
ftr-489	117	10	continue	continue	VERB
ftr-489	117	11	enforcing	enforce	VERB
ftr-489	117	12	all	all	PRON
ftr-489	117	13	of	of	ADP
ftr-489	117	14	its	its	PRON
ftr-489	117	15	tax	tax	NOUN
ftr-489	117	16	provisions	provision	NOUN
ftr-489	117	17	that	that	PRON
ftr-489	117	18	were	be	AUX
ftr-489	117	19	in	in	ADP
ftr-489	117	20	effect	effect	NOUN
ftr-489	117	21	in	in	ADP
ftr-489	117	22	1982	1982	NUM
ftr-489	117	23	,	,	PUNCT
ftr-489	117	24	or	or	CCONJ
ftr-489	117	25	that	that	PRON
ftr-489	117	26	are	be	AUX
ftr-489	117	27	adopted	adopt	VERB
ftr-489	117	28	after	after	ADP
ftr-489	117	29	1982	1982	NUM
ftr-489	117	30	and	and	CCONJ
ftr-489	117	31	have	have	VERB
ftr-489	117	32	a	a	DET
ftr-489	117	33	substantially	substantially	ADV
ftr-489	117	34	similar	similar	ADJ
ftr-489	117	35	purpose	purpose	NOUN
ftr-489	117	36	or	or	CCONJ
ftr-489	117	37	intent	intent	NOUN
ftr-489	117	38	as	as	ADP
ftr-489	117	39	a	a	DET
ftr-489	117	40	pre1983	pre1983	ADJ
ftr-489	117	41	provision	provision	NOUN
ftr-489	117	42	,	,	PUNCT
ftr-489	117	43	regardless	regardless	ADV
ftr-489	117	44	of	of	ADP
ftr-489	117	45	whether	whether	SCONJ
ftr-489	117	46	they	they	PRON
ftr-489	117	47	discriminate	discriminate	VERB
ftr-489	117	48	against	against	ADP
ftr-489	117	49	u.s	u.s	PROPN
ftr-489	117	50	.	.	PROPN
ftr-489	117	51	taxpayers	taxpayer	NOUN
ftr-489	117	52	.	.	PUNCT
ftr-489	118	1	as	as	SCONJ
ftr-489	118	2	to	to	PART
ftr-489	118	3	post	post	VERB
ftr-489	118	4	1982	1982	NUM
ftr-489	118	5	provisions	provision	NOUN
ftr-489	118	6	,	,	PUNCT
ftr-489	118	7	the	the	DET
ftr-489	118	8	treaty	treaty	NOUN
ftr-489	118	9	does	do	AUX
ftr-489	118	10	not	not	PART
ftr-489	118	11	protect	protect	VERB
ftr-489	118	12	against	against	ADP
ftr-489	118	13	discrimination	discrimination	NOUN
ftr-489	118	14	against	against	ADP
ftr-489	118	15	u.s	u.s	PROPN
ftr-489	118	16	.	.	PROPN
ftr-489	118	17	taxpayers	taxpayer	NOUN
ftr-489	118	18	as	as	ADP
ftr-489	118	19	compared	compare	VERB
ftr-489	118	20	with	with	ADP
ftr-489	118	21	australian	australian	ADJ
ftr-489	118	22	residents	resident	NOUN
ftr-489	118	23	or	or	CCONJ
ftr-489	118	24	nationals	national	NOUN
ftr-489	118	25	,	,	PUNCT
ftr-489	118	26	but	but	CCONJ
ftr-489	118	27	only	only	ADV
ftr-489	118	28	as	as	ADP
ftr-489	118	29	compared	compare	VERB
ftr-489	118	30	with	with	ADP
ftr-489	118	31	third	third	ADJ
ftr-489	118	32	country	country	NOUN
ftr-489	118	33	nationals	national	NOUN
ftr-489	118	34	.	.	PUNCT
ftr-489	119	1	paragraph	paragraph	NOUN
ftr-489	119	2	3	3	NUM
ftr-489	119	3	of	of	ADP
ftr-489	119	4	the	the	DET
ftr-489	119	5	additional	additional	ADJ
ftr-489	119	6	language	language	NOUN
ftr-489	119	7	allows	allow	VERB
ftr-489	119	8	a	a	DET
ftr-489	119	9	contracting	contracting	NOUN
ftr-489	119	10	state	state	NOUN
ftr-489	119	11	to	to	PART
ftr-489	119	12	distinguish	distinguish	VERB
ftr-489	119	13	in	in	ADP
ftr-489	119	14	its	its	PRON
ftr-489	119	15	tax	tax	NOUN
ftr-489	119	16	laws	law	NOUN
ftr-489	119	17	between	between	ADP
ftr-489	119	18	residents	resident	NOUN
ftr-489	119	19	and	and	CCONJ
ftr-489	119	20	nonresidents	nonresident	NOUN
ftr-489	119	21	solely	solely	ADV
ftr-489	119	22	on	on	ADP
ftr-489	119	23	the	the	DET
ftr-489	119	24	basis	basis	NOUN
ftr-489	119	25	of	of	ADP
ftr-489	119	26	their	their	PRON
ftr-489	119	27	residence	residence	NOUN
ftr-489	119	28	.	.	PUNCT
ftr-489	120	1	a	a	DET
ftr-489	120	2	similar	similar	ADJ
ftr-489	120	3	provision	provision	NOUN
ftr-489	120	4	appears	appear	VERB
ftr-489	120	5	in	in	ADP
ftr-489	120	6	the	the	DET
ftr-489	120	7	u.s.-new	u.s.-new	ADJ
ftr-489	120	8	zealand	zealand	PROPN
ftr-489	120	9	income	income	PROPN
ftr-489	120	10	tax	tax	PROPN
ftr-489	120	11	treaty	treaty	NOUN
ftr-489	120	12	of	of	ADP
ftr-489	120	13	1982.19	1982.19	NUM
ftr-489	120	14	paragraph	paragraph	NOUN
ftr-489	120	15	4	4	NUM
ftr-489	120	16	of	of	ADP
ftr-489	120	17	the	the	DET
ftr-489	120	18	additional	additional	ADJ
ftr-489	120	19	language	language	NOUN
ftr-489	120	20	provides	provide	VERB
ftr-489	120	21	for	for	ADP
ftr-489	120	22	competent	competent	ADJ
ftr-489	120	23	authority	authority	NOUN
ftr-489	120	24	consultation	consultation	NOUN
ftr-489	120	25	where	where	SCONJ
ftr-489	120	26	one	one	NUM
ftr-489	120	27	of	of	ADP
ftr-489	120	28	the	the	DET
ftr-489	120	29	parties	party	NOUN
ftr-489	120	30	believes	believe	VERB
ftr-489	120	31	discrimination	discrimination	NOUN
ftr-489	120	32	has	have	AUX
ftr-489	120	33	occurred	occur	VERB
ftr-489	120	34	.	.	PUNCT
ftr-489	121	1	although	although	SCONJ
ftr-489	121	2	the	the	DET
ftr-489	121	3	treaty	treaty	NOUN
ftr-489	121	4	does	do	AUX
ftr-489	121	5	not	not	PART
ftr-489	121	6	state	state	VERB
ftr-489	121	7	that	that	SCONJ
ftr-489	121	8	this	this	PRON
ftr-489	121	9	is	be	AUX
ftr-489	121	10	the	the	DET
ftr-489	121	11	sole	sole	ADJ
ftr-489	121	12	remedy	remedy	NOUN
ftr-489	121	13	,	,	PUNCT
ftr-489	121	14	the	the	DET
ftr-489	121	15	competent	competent	ADJ
ftr-489	121	16	authority	authority	NOUN
ftr-489	121	17	provision	provision	NOUN
ftr-489	121	18	may	may	AUX
ftr-489	121	19	have	have	AUX
ftr-489	121	20	been	be	AUX
ftr-489	121	21	intended	intend	VERB
ftr-489	121	22	to	to	PART
ftr-489	121	23	preclude	preclude	VERB
ftr-489	121	24	individual	individual	ADJ
ftr-489	121	25	taxpayer	taxpayer	NOUN
ftr-489	121	26	private	private	ADJ
ftr-489	121	27	actions.2	actions.2	NOUN
ftr-489	121	28	"	"	PUNCT
ftr-489	121	29	if	if	SCONJ
ftr-489	121	30	paragraph	paragraph	NOUN
ftr-489	121	31	4	4	NUM
ftr-489	121	32	is	be	AUX
ftr-489	121	33	intended	intend	VERB
ftr-489	121	34	to	to	PART
ftr-489	121	35	limit	limit	VERB
ftr-489	121	36	enforcement	enforcement	NOUN
ftr-489	121	37	19	19	NUM
ftr-489	121	38	.	.	PUNCT
ftr-489	122	1	convention	convention	NOUN
ftr-489	122	2	for	for	ADP
ftr-489	122	3	the	the	DET
ftr-489	122	4	avoidance	avoidance	NOUN
ftr-489	122	5	of	of	ADP
ftr-489	122	6	double	double	ADJ
ftr-489	122	7	taxation	taxation	NOUN
ftr-489	122	8	and	and	CCONJ
ftr-489	122	9	the	the	DET
ftr-489	122	10	prevention	prevention	NOUN
ftr-489	122	11	of	of	ADP
ftr-489	122	12	fiscal	fiscal	ADJ
ftr-489	122	13	evasion	evasion	NOUN
ftr-489	122	14	with	with	ADP
ftr-489	122	15	respect	respect	NOUN
ftr-489	122	16	to	to	ADP
ftr-489	122	17	taxes	taxis	NOUN
ftr-489	122	18	on	on	ADP
ftr-489	122	19	income	income	NOUN
ftr-489	122	20	,	,	PUNCT
ftr-489	122	21	july	july	PROPN
ftr-489	122	22	23	23	NUM
ftr-489	122	23	,	,	PUNCT
ftr-489	122	24	1982	1982	NUM
ftr-489	122	25	,	,	PUNCT
ftr-489	122	26	u.s.-n.z	u.s.-n.z	PROPN
ftr-489	122	27	.	.	PROPN
ftr-489	122	28	,	,	PUNCT
ftr-489	122	29	art	art	NOUN
ftr-489	122	30	.	.	PUNCT
ftr-489	123	1	23	23	NUM
ftr-489	123	2	,	,	PUNCT
ftr-489	123	3	t.i.a.s	t.i.a.s	PROPN
ftr-489	123	4	.	.	NOUN
ftr-489	123	5	no	no	NOUN
ftr-489	123	6	.	.	NOUN
ftr-489	123	7	10,772	10,772	NUM
ftr-489	124	1	[	[	X
ftr-489	124	2	hereinafter	hereinafter	NOUN
ftr-489	124	3	"	"	PUNCT
ftr-489	124	4	u.s.-n.z	u.s.-n.z	PROPN
ftr-489	124	5	.	.	PROPN
ftr-489	124	6	treaty	treaty	NOUN
ftr-489	124	7	"	"	PUNCT
ftr-489	124	8	]	]	PUNCT
ftr-489	124	9	.	.	PUNCT
ftr-489	125	1	new	new	PROPN
ftr-489	125	2	zealand	zealand	PROPN
ftr-489	125	3	also	also	ADV
ftr-489	125	4	entered	enter	VERB
ftr-489	125	5	a	a	DET
ftr-489	125	6	reservation	reservation	NOUN
ftr-489	125	7	to	to	ADP
ftr-489	125	8	the	the	DET
ftr-489	125	9	oecd	oecd	PROPN
ftr-489	125	10	model	model	NOUN
ftr-489	125	11	nondiscrimination	nondiscrimination	NOUN
ftr-489	125	12	provision	provision	NOUN
ftr-489	125	13	.	.	PUNCT
ftr-489	126	1	no	no	DET
ftr-489	126	2	other	other	ADJ
ftr-489	126	3	new	new	PROPN
ftr-489	126	4	zealand	zealand	PROPN
ftr-489	126	5	treaty	treaty	NOUN
ftr-489	126	6	contains	contain	VERB
ftr-489	126	7	a	a	DET
ftr-489	126	8	nondiscrimination	nondiscrimination	NOUN
ftr-489	126	9	article	article	NOUN
ftr-489	126	10	.	.	PUNCT
ftr-489	127	1	20	20	NUM
ftr-489	127	2	.	.	PUNCT
ftr-489	128	1	the	the	DET
ftr-489	128	2	u.s	u.s	PROPN
ftr-489	128	3	.	.	PROPN
ftr-489	128	4	treasury	treasury	PROPN
ftr-489	128	5	department	department	PROPN
ftr-489	128	6	's	's	PART
ftr-489	128	7	technical	technical	ADJ
ftr-489	128	8	explanation	explanation	NOUN
ftr-489	128	9	of	of	ADP
ftr-489	128	10	the	the	DET
ftr-489	128	11	u.s.-austl	u.s.-austl	PROPN
ftr-489	128	12	.	.	PUNCT
ftr-489	129	1	treaty	treaty	NOUN
ftr-489	129	2	speaks	speak	VERB
ftr-489	129	3	only	only	ADV
ftr-489	129	4	of	of	ADP
ftr-489	129	5	a	a	DET
ftr-489	129	6	taxpayer	taxpayer	NOUN
ftr-489	129	7	's	's	PART
ftr-489	129	8	right	right	NOUN
ftr-489	129	9	to	to	PART
ftr-489	129	10	enlist	enlist	VERB
ftr-489	129	11	his	his	PRON
ftr-489	129	12	government	government	NOUN
ftr-489	129	13	's	's	PART
ftr-489	129	14	aid	aid	NOUN
ftr-489	129	15	in	in	ADP
ftr-489	129	16	determining	determine	VERB
ftr-489	129	17	whether	whether	SCONJ
ftr-489	129	18	discrimination	discrimination	NOUN
ftr-489	129	19	has	have	AUX
ftr-489	129	20	occurred	occur	VERB
ftr-489	129	21	.	.	PUNCT
ftr-489	130	1	treasury	treasury	PROPN
ftr-489	130	2	dept	dept	PROPN
ftr-489	130	3	.	.	PUNCT
ftr-489	131	1	technical	technical	ADJ
ftr-489	131	2	explanation	explanation	NOUN
ftr-489	131	3	of	of	ADP
ftr-489	131	4	u.s.-austl	u.s.-austl	PROPN
ftr-489	131	5	.	.	PUNCT
ftr-489	132	1	treaty	treaty	NOUN
ftr-489	132	2	,	,	PUNCT
ftr-489	132	3	fed	fed	PROPN
ftr-489	132	4	.	.	PUNCT
ftr-489	133	1	tax	tax	NOUN
ftr-489	133	2	treaties	treaty	NOUN
ftr-489	133	3	i	i	PRON
ftr-489	133	4	(	(	PUNCT
ftr-489	133	5	p	p	NOUN
ftr-489	133	6	-	-	PUNCT
ftr-489	133	7	h	h	NOUN
ftr-489	133	8	)	)	PUNCT
ftr-489	133	9	i	i	PRON
ftr-489	133	10	15,062	15,062	NUM
ftr-489	133	11	at	at	ADP
ftr-489	133	12	15,069	15,069	NUM
ftr-489	133	13	.	.	PUNCT
ftr-489	134	1	[	[	X
ftr-489	134	2	vol	vol	NOUN
ftr-489	134	3	1:2	1:2	NUM
ftr-489	134	4	treaty	treaty	NOUN
ftr-489	134	5	-	-	PUNCT
ftr-489	134	6	based	base	VERB
ftr-489	134	7	nondiscrintination	nondiscrintination	NOUN
ftr-489	134	8	to	to	ADP
ftr-489	134	9	official	official	ADJ
ftr-489	134	10	competent	competent	ADJ
ftr-489	134	11	authority	authority	NOUN
ftr-489	134	12	negotiations	negotiation	NOUN
ftr-489	134	13	,	,	PUNCT
ftr-489	134	14	it	it	PRON
ftr-489	134	15	may	may	AUX
ftr-489	134	16	be	be	AUX
ftr-489	134	17	ineffectual	ineffectual	ADJ
ftr-489	134	18	,	,	PUNCT
ftr-489	134	19	since	since	SCONJ
ftr-489	134	20	paragraph	paragraph	NOUN
ftr-489	134	21	4	4	NUM
ftr-489	134	22	only	only	ADV
ftr-489	134	23	requires	require	VERB
ftr-489	134	24	consultation	consultation	NOUN
ftr-489	134	25	,	,	PUNCT
ftr-489	134	26	not	not	PART
ftr-489	134	27	agreement.2	agreement.2	NOUN
ftr-489	134	28	'	'	PUNCT
ftr-489	134	29	nor	nor	CCONJ
ftr-489	134	30	is	be	AUX
ftr-489	134	31	it	it	PRON
ftr-489	134	32	clear	clear	ADJ
ftr-489	134	33	that	that	SCONJ
ftr-489	134	34	a	a	DET
ftr-489	134	35	u.s	u.s	PROPN
ftr-489	134	36	.	.	PROPN
ftr-489	134	37	taxpayer	taxpayer	NOUN
ftr-489	134	38	can	can	AUX
ftr-489	134	39	compel	compel	VERB
ftr-489	134	40	the	the	DET
ftr-489	134	41	internal	internal	ADJ
ftr-489	134	42	revenue	revenue	NOUN
ftr-489	134	43	service	service	NOUN
ftr-489	134	44	to	to	PART
ftr-489	134	45	participate	participate	VERB
ftr-489	134	46	in	in	ADP
ftr-489	134	47	negotiations	negotiation	NOUN
ftr-489	134	48	under	under	ADP
ftr-489	134	49	the	the	DET
ftr-489	134	50	competent	competent	ADJ
ftr-489	134	51	authority	authority	NOUN
ftr-489	134	52	procedure	procedure	NOUN
ftr-489	134	53	.	.	PUNCT
ftr-489	134	54	"	"	PUNCT
ftr-489	135	1	it	it	PRON
ftr-489	135	2	seems	seem	VERB
ftr-489	135	3	that	that	SCONJ
ftr-489	135	4	australia	australia	PROPN
ftr-489	135	5	's	's	PART
ftr-489	135	6	reason	reason	NOUN
ftr-489	135	7	for	for	ADP
ftr-489	135	8	negotiating	negotiate	VERB
ftr-489	135	9	double	double	ADJ
ftr-489	135	10	taxation	taxation	NOUN
ftr-489	135	11	agreements	agreement	NOUN
ftr-489	135	12	is	be	AUX
ftr-489	135	13	simply	simply	ADV
ftr-489	135	14	to	to	PART
ftr-489	135	15	agree	agree	VERB
ftr-489	135	16	upon	upon	SCONJ
ftr-489	135	17	a	a	DET
ftr-489	135	18	division	division	NOUN
ftr-489	135	19	of	of	ADP
ftr-489	135	20	taxing	tax	VERB
ftr-489	135	21	rights	right	NOUN
ftr-489	135	22	between	between	ADP
ftr-489	135	23	itself	itself	PRON
ftr-489	135	24	and	and	CCONJ
ftr-489	135	25	other	other	ADJ
ftr-489	135	26	countries	country	NOUN
ftr-489	135	27	in	in	ADP
ftr-489	135	28	a	a	DET
ftr-489	135	29	way	way	NOUN
ftr-489	135	30	that	that	PRON
ftr-489	135	31	relieves	relieve	VERB
ftr-489	135	32	double	double	ADJ
ftr-489	135	33	taxation	taxation	NOUN
ftr-489	135	34	and	and	CCONJ
ftr-489	135	35	prevents	prevent	VERB
ftr-489	135	36	fiscal	fiscal	ADJ
ftr-489	135	37	evasion	evasion	NOUN
ftr-489	135	38	.	.	PUNCT
ftr-489	136	1	under	under	ADP
ftr-489	136	2	this	this	DET
ftr-489	136	3	view	view	NOUN
ftr-489	136	4	,	,	PUNCT
ftr-489	136	5	a	a	DET
ftr-489	136	6	nondiscrimination	nondiscrimination	NOUN
ftr-489	136	7	article	article	NOUN
ftr-489	136	8	,	,	PUNCT
ftr-489	136	9	like	like	ADP
ftr-489	136	10	article	article	NOUN
ftr-489	136	11	24	24	NUM
ftr-489	136	12	of	of	ADP
ftr-489	136	13	the	the	DET
ftr-489	136	14	1981	1981	NUM
ftr-489	136	15	u.s	u.s	PROPN
ftr-489	136	16	.	.	PROPN
ftr-489	136	17	model	model	PROPN
ftr-489	136	18	,	,	PUNCT
ftr-489	136	19	is	be	AUX
ftr-489	136	20	not	not	PART
ftr-489	136	21	necessary	necessary	ADJ
ftr-489	136	22	.	.	PUNCT
ftr-489	137	1	australia	australia	PROPN
ftr-489	137	2	is	be	AUX
ftr-489	137	3	apparently	apparently	ADV
ftr-489	137	4	of	of	ADP
ftr-489	137	5	the	the	DET
ftr-489	137	6	view	view	NOUN
ftr-489	137	7	that	that	SCONJ
ftr-489	137	8	certain	certain	ADJ
ftr-489	137	9	serious	serious	ADJ
ftr-489	137	10	disadvantages	disadvantage	NOUN
ftr-489	137	11	may	may	AUX
ftr-489	137	12	arise	arise	VERB
ftr-489	137	13	from	from	ADP
ftr-489	137	14	including	include	VERB
ftr-489	137	15	a	a	DET
ftr-489	137	16	broad	broad	ADJ
ftr-489	137	17	nondiscrimination	nondiscrimination	NOUN
ftr-489	137	18	provision	provision	NOUN
ftr-489	137	19	in	in	ADP
ftr-489	137	20	its	its	PRON
ftr-489	137	21	treaties	treaty	NOUN
ftr-489	137	22	.	.	PUNCT
ftr-489	138	1	such	such	DET
ftr-489	138	2	a	a	DET
ftr-489	138	3	provision	provision	NOUN
ftr-489	138	4	would	would	AUX
ftr-489	138	5	conflict	conflict	VERB
ftr-489	138	6	with	with	ADP
ftr-489	138	7	what	what	PRON
ftr-489	138	8	australia	australia	PROPN
ftr-489	138	9	considers	consider	VERB
ftr-489	138	10	a	a	DET
ftr-489	138	11	proper	proper	ADJ
ftr-489	138	12	division	division	NOUN
ftr-489	138	13	of	of	ADP
ftr-489	138	14	taxing	tax	VERB
ftr-489	138	15	rights	right	NOUN
ftr-489	138	16	between	between	ADP
ftr-489	138	17	the	the	DET
ftr-489	138	18	parties	party	NOUN
ftr-489	138	19	to	to	ADP
ftr-489	138	20	the	the	DET
ftr-489	138	21	tax	tax	NOUN
ftr-489	138	22	treaties	treaty	NOUN
ftr-489	138	23	.	.	PUNCT
ftr-489	139	1	for	for	ADP
ftr-489	139	2	example	example	NOUN
ftr-489	139	3	,	,	PUNCT
ftr-489	139	4	it	it	PRON
ftr-489	139	5	would	would	AUX
ftr-489	139	6	restrict	restrict	VERB
ftr-489	139	7	australia	australia	PROPN
ftr-489	139	8	's	's	PART
ftr-489	139	9	right	right	NOUN
ftr-489	139	10	to	to	PART
ftr-489	139	11	impose	impose	VERB
ftr-489	139	12	a	a	DET
ftr-489	139	13	branch	branch	NOUN
ftr-489	139	14	profits	profit	NOUN
ftr-489	139	15	tax	tax	NOUN
ftr-489	139	16	,	,	PUNCT
ftr-489	139	17	could	could	AUX
ftr-489	139	18	limit	limit	VERB
ftr-489	139	19	australia	australia	PROPN
ftr-489	139	20	's	's	PART
ftr-489	139	21	ability	ability	NOUN
ftr-489	139	22	to	to	PART
ftr-489	139	23	reallocate	reallocate	VERB
ftr-489	139	24	profits	profit	NOUN
ftr-489	139	25	under	under	ADP
ftr-489	139	26	an	an	DET
ftr-489	139	27	arm's	arm'	NOUN
ftr-489	139	28	-	-	PUNCT
ftr-489	139	29	length	length	NOUN
ftr-489	139	30	pricing	pricing	NOUN
ftr-489	139	31	provision	provision	NOUN
ftr-489	139	32	,	,	PUNCT
ftr-489	139	33	and	and	CCONJ
ftr-489	139	34	could	could	AUX
ftr-489	139	35	prevent	prevent	VERB
ftr-489	139	36	australia	australia	PROPN
ftr-489	139	37	from	from	ADP
ftr-489	139	38	applying	apply	VERB
ftr-489	139	39	"	"	PUNCT
ftr-489	139	40	thin	thin	ADJ
ftr-489	139	41	capitalization	capitalization	NOUN
ftr-489	139	42	"	"	PUNCT
ftr-489	139	43	rules	rule	NOUN
ftr-489	139	44	to	to	ADP
ftr-489	139	45	foreign	foreign	ADJ
ftr-489	139	46	-	-	PUNCT
ftr-489	139	47	owned	own	VERB
ftr-489	139	48	companies	company	NOUN
ftr-489	139	49	.	.	PUNCT
ftr-489	140	1	australia	australia	PROPN
ftr-489	140	2	is	be	AUX
ftr-489	140	3	also	also	ADV
ftr-489	140	4	concerned	concerned	ADJ
ftr-489	140	5	that	that	SCONJ
ftr-489	140	6	such	such	DET
ftr-489	140	7	an	an	DET
ftr-489	140	8	article	article	NOUN
ftr-489	140	9	would	would	AUX
ftr-489	140	10	preclude	preclude	VERB
ftr-489	140	11	it	it	PRON
ftr-489	140	12	from	from	ADP
ftr-489	140	13	adopting	adopt	VERB
ftr-489	140	14	some	some	DET
ftr-489	140	15	tax	tax	NOUN
ftr-489	140	16	measures	measure	NOUN
ftr-489	140	17	intended	intend	VERB
ftr-489	140	18	principally	principally	ADV
ftr-489	140	19	for	for	ADP
ftr-489	140	20	economic	economic	ADJ
ftr-489	140	21	regulation	regulation	NOUN
ftr-489	140	22	,	,	PUNCT
ftr-489	140	23	rather	rather	ADV
ftr-489	140	24	than	than	ADP
ftr-489	140	25	revenue	revenue	NOUN
ftr-489	140	26	raising	raising	NOUN
ftr-489	140	27	.	.	PUNCT
ftr-489	141	1	apparently	apparently	ADV
ftr-489	141	2	australia	australia	PROPN
ftr-489	141	3	is	be	AUX
ftr-489	141	4	concerned	concerned	ADJ
ftr-489	141	5	that	that	SCONJ
ftr-489	141	6	particular	particular	ADJ
ftr-489	141	7	economic	economic	ADJ
ftr-489	141	8	problems	problem	NOUN
ftr-489	141	9	may	may	AUX
ftr-489	141	10	arise	arise	VERB
ftr-489	141	11	only	only	ADV
ftr-489	141	12	in	in	ADP
ftr-489	141	13	relation	relation	NOUN
ftr-489	141	14	to	to	ADP
ftr-489	141	15	foreign	foreign	ADJ
ftr-489	141	16	-	-	PUNCT
ftr-489	141	17	owned	own	VERB
ftr-489	141	18	companies	company	NOUN
ftr-489	141	19	,	,	PUNCT
ftr-489	141	20	and	and	CCONJ
ftr-489	141	21	believes	believe	VERB
ftr-489	141	22	that	that	SCONJ
ftr-489	141	23	its	its	PRON
ftr-489	141	24	ability	ability	NOUN
ftr-489	141	25	to	to	PART
ftr-489	141	26	deal	deal	VERB
ftr-489	141	27	with	with	ADP
ftr-489	141	28	such	such	ADJ
ftr-489	141	29	problems	problem	NOUN
ftr-489	141	30	through	through	ADP
ftr-489	141	31	measures	measure	NOUN
ftr-489	141	32	affecting	affect	VERB
ftr-489	141	33	only	only	ADV
ftr-489	141	34	those	those	DET
ftr-489	141	35	companies	company	NOUN
ftr-489	141	36	should	should	AUX
ftr-489	141	37	not	not	PART
ftr-489	141	38	be	be	AUX
ftr-489	141	39	impaired	impair	VERB
ftr-489	141	40	.	.	PUNCT
ftr-489	142	1	apart	apart	ADV
ftr-489	142	2	from	from	ADP
ftr-489	142	3	policy	policy	NOUN
ftr-489	142	4	considerations	consideration	NOUN
ftr-489	142	5	,	,	PUNCT
ftr-489	142	6	australia	australia	PROPN
ftr-489	142	7	also	also	ADV
ftr-489	142	8	apparently	apparently	ADV
ftr-489	142	9	considers	consider	VERB
ftr-489	142	10	the	the	DET
ftr-489	142	11	language	language	NOUN
ftr-489	142	12	of	of	ADP
ftr-489	142	13	article	article	NOUN
ftr-489	142	14	24	24	NUM
ftr-489	142	15	of	of	ADP
ftr-489	142	16	the	the	DET
ftr-489	142	17	1981	1981	NUM
ftr-489	142	18	u.s	u.s	PROPN
ftr-489	142	19	.	.	PROPN
ftr-489	142	20	model	model	PROPN
ftr-489	142	21	too	too	ADV
ftr-489	142	22	imprecise	imprecise	ADV
ftr-489	142	23	.	.	PUNCT
ftr-489	143	1	some	some	DET
ftr-489	143	2	countries	country	NOUN
ftr-489	143	3	may	may	AUX
ftr-489	143	4	also	also	ADV
ftr-489	143	5	find	find	VERB
ftr-489	143	6	a	a	DET
ftr-489	143	7	nondiscrimination	nondiscrimination	NOUN
ftr-489	143	8	provision	provision	NOUN
ftr-489	143	9	unnecessary	unnecessary	ADJ
ftr-489	143	10	to	to	PART
ftr-489	143	11	resolve	resolve	VERB
ftr-489	143	12	some	some	DET
ftr-489	143	13	problems	problem	NOUN
ftr-489	143	14	.	.	PUNCT
ftr-489	144	1	the	the	DET
ftr-489	144	2	ali	ali	PROPN
ftr-489	144	3	's	's	PART
ftr-489	144	4	suggested	suggest	VERB
ftr-489	144	5	manner	manner	NOUN
ftr-489	144	6	of	of	ADP
ftr-489	144	7	dealing	deal	VERB
ftr-489	144	8	with	with	ADP
ftr-489	144	9	a	a	DET
ftr-489	144	10	situation	situation	NOUN
ftr-489	144	11	in	in	ADP
ftr-489	144	12	which	which	PRON
ftr-489	144	13	a	a	DET
ftr-489	144	14	nondiscrimination	nondiscrimination	NOUN
ftr-489	144	15	claim	claim	NOUN
ftr-489	144	16	conflicts	conflict	NOUN
ftr-489	144	17	with	with	ADP
ftr-489	144	18	a	a	DET
ftr-489	144	19	specific	specific	ADJ
ftr-489	144	20	substantive	substantive	ADJ
ftr-489	144	21	rule	rule	NOUN
ftr-489	144	22	of	of	ADP
ftr-489	144	23	a	a	DET
ftr-489	144	24	treaty	treaty	NOUN
ftr-489	144	25	is	be	AUX
ftr-489	144	26	to	to	PART
ftr-489	144	27	apply	apply	VERB
ftr-489	144	28	the	the	DET
ftr-489	144	29	specific	specific	ADJ
ftr-489	144	30	substantive	substantive	ADJ
ftr-489	144	31	rule	rule	NOUN
ftr-489	144	32	despite	despite	SCONJ
ftr-489	144	33	the	the	DET
ftr-489	144	34	nondiscrimination	nondiscrimination	NOUN
ftr-489	144	35	provision	provision	NOUN
ftr-489	144	36	,	,	PUNCT
ftr-489	144	37	because	because	SCONJ
ftr-489	144	38	the	the	DET
ftr-489	144	39	treaty	treaty	NOUN
ftr-489	144	40	implicitly	implicitly	ADV
ftr-489	144	41	reflects	reflect	VERB
ftr-489	144	42	its	its	PRON
ftr-489	144	43	own	own	ADJ
ftr-489	144	44	resolution	resolution	NOUN
ftr-489	144	45	of	of	ADP
ftr-489	144	46	the	the	DET
ftr-489	144	47	conflict.24	conflict.24	NOUN
ftr-489	144	48	in	in	ADP
ftr-489	144	49	other	other	ADJ
ftr-489	144	50	words	word	NOUN
ftr-489	144	51	,	,	PUNCT
ftr-489	144	52	since	since	SCONJ
ftr-489	144	53	the	the	DET
ftr-489	144	54	nondiscrimination	nondiscrimination	NOUN
ftr-489	144	55	language	language	NOUN
ftr-489	144	56	is	be	AUX
ftr-489	144	57	more	more	ADV
ftr-489	144	58	general	general	ADJ
ftr-489	144	59	,	,	PUNCT
ftr-489	144	60	the	the	DET
ftr-489	144	61	ali	ali	PROPN
ftr-489	144	62	suggests	suggest	VERB
ftr-489	144	63	that	that	SCONJ
ftr-489	144	64	the	the	DET
ftr-489	144	65	more	more	ADV
ftr-489	144	66	specific	specific	ADJ
ftr-489	144	67	provision	provision	NOUN
ftr-489	144	68	should	should	AUX
ftr-489	144	69	govern	govern	VERB
ftr-489	144	70	.	.	PUNCT
ftr-489	145	1	similarly	similarly	ADV
ftr-489	145	2	,	,	PUNCT
ftr-489	145	3	the	the	DET
ftr-489	145	4	ali	ali	PROPN
ftr-489	145	5	suggests	suggest	VERB
ftr-489	145	6	that	that	SCONJ
ftr-489	145	7	if	if	SCONJ
ftr-489	145	8	treaty	treaty	NOUN
ftr-489	145	9	negotiators	negotiator	NOUN
ftr-489	145	10	can	can	AUX
ftr-489	145	11	21	21	NUM
ftr-489	145	12	.	.	PUNCT
ftr-489	146	1	a	a	DET
ftr-489	146	2	similar	similar	ADJ
ftr-489	146	3	problem	problem	NOUN
ftr-489	146	4	exists	exist	VERB
ftr-489	146	5	with	with	ADP
ftr-489	146	6	the	the	DET
ftr-489	146	7	competent	competent	ADJ
ftr-489	146	8	authority	authority	NOUN
ftr-489	146	9	or	or	CCONJ
ftr-489	146	10	mutual	mutual	ADJ
ftr-489	146	11	agreement	agreement	NOUN
ftr-489	146	12	provision	provision	NOUN
ftr-489	146	13	.	.	PUNCT
ftr-489	147	1	see	see	VERB
ftr-489	147	2	sanford	sanford	PROPN
ftr-489	147	3	h.	h.	PROPN
ftr-489	147	4	goldberg	goldberg	PROPN
ftr-489	147	5	,	,	PUNCT
ftr-489	147	6	how	how	SCONJ
ftr-489	147	7	and	and	CCONJ
ftr-489	147	8	does	do	AUX
ftr-489	147	9	the	the	DET
ftr-489	147	10	competent	competent	ADJ
ftr-489	147	11	authority	authority	NOUN
ftr-489	147	12	work	work	NOUN
ftr-489	147	13	?	?	PUNCT
ftr-489	148	1	a	a	DET
ftr-489	148	2	multinational	multinational	ADJ
ftr-489	148	3	analysis	analysis	NOUN
ftr-489	148	4	,	,	PUNCT
ftr-489	148	5	39	39	NUM
ftr-489	148	6	the	the	DET
ftr-489	148	7	tax	tax	NOUN
ftr-489	148	8	executive	executive	NOUN
ftr-489	148	9	5	5	NUM
ftr-489	148	10	(	(	PUNCT
ftr-489	148	11	1986	1986	NUM
ftr-489	148	12	)	)	PUNCT
ftr-489	148	13	;	;	PUNCT
ftr-489	148	14	sanford	sanford	PROPN
ftr-489	148	15	h.	h.	PROPN
ftr-489	148	16	goldberg	goldberg	PROPN
ftr-489	148	17	,	,	PUNCT
ftr-489	148	18	usa	usa	PROPN
ftr-489	148	19	:	:	PUNCT
ftr-489	148	20	competent	competent	ADJ
ftr-489	148	21	authority	authority	NOUN
ftr-489	148	22	,	,	PUNCT
ftr-489	148	23	40	40	NUM
ftr-489	148	24	bull	bull	NOUN
ftr-489	148	25	.	.	PUNCT
ftr-489	149	1	for	for	ADP
ftr-489	149	2	int'l	int'l	ADP
ftr-489	149	3	fiscal	fiscal	ADJ
ftr-489	149	4	documentation	documentation	NOUN
ftr-489	149	5	431	431	NUM
ftr-489	149	6	(	(	PUNCT
ftr-489	149	7	1986	1986	NUM
ftr-489	149	8	)	)	PUNCT
ftr-489	149	9	.	.	PUNCT
ftr-489	150	1	22	22	NUM
ftr-489	150	2	.	.	PUNCT
ftr-489	151	1	see	see	VERB
ftr-489	151	2	yamaha	yamaha	PROPN
ftr-489	151	3	motor	motor	PROPN
ftr-489	151	4	corp	corp	PROPN
ftr-489	151	5	.	.	PROPN
ftr-489	152	1	v.	v.	PROPN
ftr-489	152	2	united	united	PROPN
ftr-489	152	3	states	states	PROPN
ftr-489	152	4	,	,	PUNCT
ftr-489	152	5	779	779	NUM
ftr-489	152	6	f.supp	f.supp	ADJ
ftr-489	152	7	.	.	PROPN
ftr-489	153	1	610	610	NUM
ftr-489	153	2	(	(	PUNCT
ftr-489	153	3	d.d.c	d.d.c	PROPN
ftr-489	153	4	.	.	PROPN
ftr-489	153	5	1992	1992	NUM
ftr-489	153	6	)	)	PUNCT
ftr-489	153	7	;	;	PUNCT
ftr-489	153	8	see	see	VERB
ftr-489	153	9	generally	generally	ADV
ftr-489	153	10	sanford	sanford	PROPN
ftr-489	153	11	h.	h.	PROPN
ftr-489	153	12	goldberg	goldberg	PROPN
ftr-489	153	13	and	and	CCONJ
ftr-489	153	14	seth	seth	PROPN
ftr-489	153	15	b.	b.	PROPN
ftr-489	153	16	goldstein	goldstein	PROPN
ftr-489	153	17	,	,	PUNCT
ftr-489	153	18	"	"	PUNCT
ftr-489	153	19	u.s	u.s	PROPN
ftr-489	153	20	.	.	PROPN
ftr-489	153	21	district	district	PROPN
ftr-489	153	22	court	court	NOUN
ftr-489	153	23	lacks	lack	VERB
ftr-489	153	24	jurisdiction	jurisdiction	NOUN
ftr-489	153	25	to	to	PART
ftr-489	153	26	compel	compel	VERB
ftr-489	153	27	irs	irs	PROPN
ftr-489	153	28	to	to	PART
ftr-489	153	29	consider	consider	VERB
ftr-489	153	30	request	request	NOUN
ftr-489	153	31	for	for	ADP
ftr-489	153	32	competent	competent	ADJ
ftr-489	153	33	authority	authority	NOUN
ftr-489	153	34	assistance	assistance	NOUN
ftr-489	153	35	,	,	PUNCT
ftr-489	153	36	"	"	PUNCT
ftr-489	153	37	40	40	NUM
ftr-489	153	38	can	can	NOUN
ftr-489	153	39	.	.	PUNCT
ftr-489	154	1	tax	tax	NOUN
ftr-489	154	2	j.	j.	PROPN
ftr-489	154	3	(	(	PUNCT
ftr-489	154	4	forthcoming	forthcoming	ADJ
ftr-489	154	5	1992	1992	NUM
ftr-489	154	6	)	)	PUNCT
ftr-489	154	7	(	(	PUNCT
ftr-489	154	8	manuscript	manuscript	NOUN
ftr-489	154	9	on	on	ADP
ftr-489	154	10	file	file	NOUN
ftr-489	154	11	with	with	ADP
ftr-489	154	12	author	author	NOUN
ftr-489	154	13	)	)	PUNCT
ftr-489	154	14	.	.	PUNCT
ftr-489	155	1	23	23	NUM
ftr-489	155	2	.	.	PUNCT
ftr-489	156	1	however	however	ADV
ftr-489	156	2	,	,	PUNCT
ftr-489	156	3	the	the	DET
ftr-489	156	4	u.s.-can	u.s.-can	NOUN
ftr-489	156	5	.	.	PUNCT
ftr-489	157	1	treaty	treaty	NOUN
ftr-489	157	2	,	,	PUNCT
ftr-489	157	3	supra	supra	PROPN
ftr-489	157	4	note	note	PROPN
ftr-489	157	5	15	15	NUM
ftr-489	157	6	,	,	PUNCT
ftr-489	157	7	includes	include	VERB
ftr-489	157	8	a	a	DET
ftr-489	157	9	typical	typical	ADJ
ftr-489	157	10	"	"	PUNCT
ftr-489	157	11	associated	associated	ADJ
ftr-489	157	12	enterprise	enterprise	NOUN
ftr-489	157	13	"	"	PUNCT
ftr-489	157	14	article	article	NOUN
ftr-489	157	15	.	.	PUNCT
ftr-489	158	1	24	24	NUM
ftr-489	158	2	.	.	PUNCT
ftr-489	159	1	see	see	VERB
ftr-489	159	2	generally	generally	ADV
ftr-489	159	3	a.l.i	a.l.i	ADJ
ftr-489	159	4	.	.	PUNCT
ftr-489	160	1	treaty	treaty	NOUN
ftr-489	160	2	project	project	NOUN
ftr-489	160	3	.	.	PUNCT
ftr-489	161	1	supra	supra	PROPN
ftr-489	161	2	note	note	PROPN
ftr-489	161	3	5	5	NUM
ftr-489	161	4	.	.	SYM
ftr-489	161	5	19921	19921	NUM
ftr-489	162	1	florida	florida	PROPN
ftr-489	162	2	tax	tax	PROPN
ftr-489	162	3	review	review	NOUN
ftr-489	162	4	reasonably	reasonably	ADV
ftr-489	162	5	be	be	AUX
ftr-489	162	6	said	say	VERB
ftr-489	162	7	to	to	PART
ftr-489	162	8	have	have	AUX
ftr-489	162	9	accepted	accept	VERB
ftr-489	162	10	an	an	DET
ftr-489	162	11	existing	exist	VERB
ftr-489	162	12	domestic	domestic	ADJ
ftr-489	162	13	law	law	NOUN
ftr-489	162	14	or	or	CCONJ
ftr-489	162	15	treatment	treatment	NOUN
ftr-489	162	16	in	in	ADP
ftr-489	162	17	effect	effect	NOUN
ftr-489	162	18	at	at	ADP
ftr-489	162	19	the	the	DET
ftr-489	162	20	time	time	NOUN
ftr-489	162	21	the	the	DET
ftr-489	162	22	treaty	treaty	NOUN
ftr-489	162	23	was	be	AUX
ftr-489	162	24	negotiated	negotiate	VERB
ftr-489	162	25	,	,	PUNCT
ftr-489	162	26	such	such	ADJ
ftr-489	162	27	law	law	NOUN
ftr-489	162	28	or	or	CCONJ
ftr-489	162	29	treatment	treatment	NOUN
ftr-489	162	30	should	should	AUX
ftr-489	162	31	not	not	PART
ftr-489	162	32	be	be	AUX
ftr-489	162	33	attacked	attack	VERB
ftr-489	162	34	on	on	ADP
ftr-489	162	35	nondiscrimination	nondiscrimination	NOUN
ftr-489	162	36	grounds	ground	NOUN
ftr-489	162	37	.	.	PUNCT
ftr-489	163	1	such	such	ADJ
ftr-489	163	2	interpretative	interpretative	ADJ
ftr-489	163	3	refinements	refinement	NOUN
ftr-489	163	4	might	might	AUX
ftr-489	163	5	be	be	AUX
ftr-489	163	6	considered	consider	VERB
ftr-489	163	7	by	by	ADP
ftr-489	163	8	other	other	ADJ
ftr-489	163	9	nations	nation	NOUN
ftr-489	163	10	as	as	ADP
ftr-489	163	11	a	a	DET
ftr-489	163	12	means	means	NOUN
ftr-489	163	13	of	of	ADP
ftr-489	163	14	reconciling	reconcile	VERB
ftr-489	163	15	some	some	PRON
ftr-489	163	16	of	of	ADP
ftr-489	163	17	their	their	PRON
ftr-489	163	18	disagreements	disagreement	NOUN
ftr-489	163	19	with	with	ADP
ftr-489	163	20	the	the	DET
ftr-489	163	21	united	united	PROPN
ftr-489	163	22	states	states	PROPN
ftr-489	163	23	without	without	ADP
ftr-489	163	24	resort	resort	NOUN
ftr-489	163	25	to	to	ADP
ftr-489	163	26	a	a	DET
ftr-489	163	27	nondiscrimination	nondiscrimination	NOUN
ftr-489	163	28	provision	provision	NOUN
ftr-489	163	29	.	.	PUNCT
ftr-489	164	1	canada	canada	PROPN
ftr-489	164	2	also	also	ADV
ftr-489	164	3	has	have	VERB
ftr-489	164	4	reservations	reservation	NOUN
ftr-489	164	5	about	about	ADP
ftr-489	164	6	the	the	DET
ftr-489	164	7	1981	1981	NUM
ftr-489	164	8	u.s	u.s	PROPN
ftr-489	164	9	.	.	PROPN
ftr-489	164	10	model	model	NOUN
ftr-489	164	11	nondiscrimination	nondiscrimination	NOUN
ftr-489	164	12	article	article	NOUN
ftr-489	164	13	,	,	PUNCT
ftr-489	164	14	perhaps	perhaps	ADV
ftr-489	164	15	because	because	SCONJ
ftr-489	164	16	canada	canada	PROPN
ftr-489	164	17	recognizes	recognize	VERB
ftr-489	164	18	that	that	SCONJ
ftr-489	164	19	it	it	PRON
ftr-489	164	20	discriminates	discriminate	VERB
ftr-489	164	21	against	against	ADP
ftr-489	164	22	foreign	foreign	ADJ
ftr-489	164	23	taxpayers	taxpayer	NOUN
ftr-489	164	24	in	in	ADP
ftr-489	164	25	a	a	DET
ftr-489	164	26	number	number	NOUN
ftr-489	164	27	of	of	ADP
ftr-489	164	28	ways	way	NOUN
ftr-489	164	29	and	and	CCONJ
ftr-489	164	30	wants	want	VERB
ftr-489	164	31	to	to	PART
ftr-489	164	32	be	be	AUX
ftr-489	164	33	able	able	ADJ
ftr-489	164	34	to	to	PART
ftr-489	164	35	continue	continue	VERB
ftr-489	164	36	to	to	PART
ftr-489	164	37	do	do	VERB
ftr-489	164	38	so	so	ADV
ftr-489	164	39	.	.	PUNCT
ftr-489	164	40	'	'	PUNCT
ftr-489	165	1	like	like	ADP
ftr-489	165	2	australia	australia	PROPN
ftr-489	165	3	,	,	PUNCT
ftr-489	165	4	canada	canada	PROPN
ftr-489	165	5	has	have	AUX
ftr-489	165	6	agreed	agree	VERB
ftr-489	165	7	to	to	PART
ftr-489	165	8	treat	treat	VERB
ftr-489	165	9	all	all	DET
ftr-489	165	10	foreign	foreign	ADJ
ftr-489	165	11	taxpayers	taxpayer	NOUN
ftr-489	165	12	similarly	similarly	ADV
ftr-489	165	13	,	,	PUNCT
ftr-489	165	14	but	but	CCONJ
ftr-489	165	15	not	not	PART
ftr-489	165	16	necessarily	necessarily	ADV
ftr-489	165	17	the	the	DET
ftr-489	165	18	same	same	ADJ
ftr-489	165	19	as	as	SCONJ
ftr-489	165	20	it	it	PRON
ftr-489	165	21	treats	treat	VERB
ftr-489	165	22	its	its	PRON
ftr-489	165	23	own	own	ADJ
ftr-489	165	24	residents	resident	NOUN
ftr-489	165	25	.	.	PUNCT
ftr-489	166	1	thus	thus	ADV
ftr-489	166	2	,	,	PUNCT
ftr-489	166	3	article	article	NOUN
ftr-489	166	4	xxv(2	xxv(2	NOUN
ftr-489	166	5	)	)	PUNCT
ftr-489	166	6	of	of	ADP
ftr-489	166	7	the	the	DET
ftr-489	166	8	u.s.-canada	u.s.-canada	NOUN
ftr-489	166	9	treaty26	treaty26	NOUN
ftr-489	166	10	compares	compare	VERB
ftr-489	166	11	nationals	national	NOUN
ftr-489	166	12	of	of	ADP
ftr-489	166	13	the	the	DET
ftr-489	166	14	other	other	ADJ
ftr-489	166	15	treaty	treaty	NOUN
ftr-489	166	16	country	country	NOUN
ftr-489	166	17	to	to	ADP
ftr-489	166	18	"	"	PUNCT
ftr-489	166	19	citizens	citizen	NOUN
ftr-489	166	20	of	of	ADP
ftr-489	166	21	any	any	DET
ftr-489	166	22	third	third	ADJ
ftr-489	166	23	state	state	NOUN
ftr-489	166	24	in	in	ADP
ftr-489	166	25	the	the	DET
ftr-489	166	26	same	same	ADJ
ftr-489	166	27	circumstances	circumstance	NOUN
ftr-489	166	28	(	(	PUNCT
ftr-489	166	29	including	include	VERB
ftr-489	166	30	state	state	NOUN
ftr-489	166	31	of	of	ADP
ftr-489	166	32	residence	residence	NOUN
ftr-489	166	33	)	)	PUNCT
ftr-489	166	34	....	....	PUNCT
ftr-489	166	35	"	"	PUNCT
ftr-489	166	36	similarly	similarly	ADV
ftr-489	166	37	,	,	PUNCT
ftr-489	166	38	article	article	NOUN
ftr-489	166	39	xxv(5	xxv(5	NOUN
ftr-489	166	40	)	)	PUNCT
ftr-489	166	41	of	of	ADP
ftr-489	166	42	the	the	DET
ftr-489	166	43	u.s.-canada	u.s.-canada	NOUN
ftr-489	166	44	treaty	treaty	PROPN
ftr-489	166	45	,	,	PUNCT
ftr-489	166	46	dealing	deal	VERB
ftr-489	166	47	with	with	ADP
ftr-489	166	48	foreign	foreign	NOUN
ftr-489	166	49	-	-	PUNCT
ftr-489	166	50	owned	own	VERB
ftr-489	166	51	domestic	domestic	ADJ
ftr-489	166	52	corporations	corporation	NOUN
ftr-489	166	53	,	,	PUNCT
ftr-489	166	54	compares	compare	VERB
ftr-489	166	55	u.s.owned	u.s.owned	ADJ
ftr-489	166	56	companies	company	NOUN
ftr-489	166	57	to	to	ADP
ftr-489	166	58	companies	company	NOUN
ftr-489	166	59	"	"	PUNCT
ftr-489	166	60	owned	own	VERB
ftr-489	166	61	or	or	CCONJ
ftr-489	166	62	controlled	control	VERB
ftr-489	166	63	,	,	PUNCT
ftr-489	166	64	directly	directly	ADV
ftr-489	166	65	or	or	CCONJ
ftr-489	166	66	indirectly	indirectly	ADV
ftr-489	166	67	,	,	PUNCT
ftr-489	166	68	by	by	ADP
ftr-489	166	69	one	one	NUM
ftr-489	166	70	or	or	CCONJ
ftr-489	166	71	more	more	ADJ
ftr-489	166	72	residents	resident	NOUN
ftr-489	166	73	of	of	ADP
ftr-489	166	74	a	a	DET
ftr-489	166	75	third	third	ADJ
ftr-489	166	76	state	state	NOUN
ftr-489	166	77	,	,	PUNCT
ftr-489	166	78	"	"	PUNCT
ftr-489	166	79	rather	rather	ADV
ftr-489	166	80	than	than	ADP
ftr-489	166	81	to	to	ADP
ftr-489	166	82	companies	company	NOUN
ftr-489	166	83	owned	own	VERB
ftr-489	166	84	by	by	ADP
ftr-489	166	85	canadian	canadian	ADJ
ftr-489	166	86	residents	resident	NOUN
ftr-489	166	87	.	.	PUNCT
ftr-489	166	88	"	"	PUNCT
ftr-489	167	1	finally	finally	ADV
ftr-489	167	2	,	,	PUNCT
ftr-489	167	3	like	like	ADP
ftr-489	167	4	the	the	DET
ftr-489	167	5	australia	australia	PROPN
ftr-489	167	6	2s	2s	PROPN
ftr-489	167	7	and	and	CCONJ
ftr-489	167	8	new	new	ADJ
ftr-489	167	9	zealand29	zealand29	NOUN
ftr-489	167	10	treaties	treaty	NOUN
ftr-489	167	11	,	,	PUNCT
ftr-489	167	12	article	article	NOUN
ftr-489	167	13	xxv(8	xxv(8	PUNCT
ftr-489	167	14	)	)	PUNCT
ftr-489	167	15	of	of	ADP
ftr-489	167	16	the	the	DET
ftr-489	167	17	u.s.-canada	u.s.-canada	NOUN
ftr-489	167	18	treaty	treaty	NOUN
ftr-489	167	19	provides	provide	VERB
ftr-489	167	20	:	:	PUNCT
ftr-489	167	21	the	the	DET
ftr-489	167	22	provisions	provision	NOUN
ftr-489	167	23	of	of	ADP
ftr-489	167	24	paragraph	paragraph	NOUN
ftr-489	167	25	7	7	NUM
ftr-489	167	26	shall	shall	AUX
ftr-489	167	27	not	not	PART
ftr-489	167	28	affect	affect	VERB
ftr-489	167	29	the	the	DET
ftr-489	167	30	operation	operation	NOUN
ftr-489	167	31	of	of	ADP
ftr-489	167	32	any	any	DET
ftr-489	167	33	provision	provision	NOUN
ftr-489	167	34	of	of	ADP
ftr-489	167	35	the	the	DET
ftr-489	167	36	taxation	taxation	NOUN
ftr-489	167	37	laws	law	NOUN
ftr-489	167	38	of	of	ADP
ftr-489	167	39	a	a	DET
ftr-489	167	40	contracting	contracting	NOUN
ftr-489	167	41	state	state	NOUN
ftr-489	167	42	:	:	PUNCT
ftr-489	167	43	(	(	PUNCT
ftr-489	167	44	a	a	X
ftr-489	167	45	)	)	PUNCT
ftr-489	167	46	relating	relate	VERB
ftr-489	167	47	to	to	ADP
ftr-489	167	48	the	the	DET
ftr-489	167	49	deductibility	deductibility	NOUN
ftr-489	167	50	of	of	ADP
ftr-489	167	51	interest	interest	NOUN
ftr-489	167	52	and	and	CCONJ
ftr-489	167	53	which	which	PRON
ftr-489	167	54	is	be	AUX
ftr-489	167	55	in	in	ADP
ftr-489	167	56	force	force	NOUN
ftr-489	167	57	on	on	ADP
ftr-489	167	58	the	the	DET
ftr-489	167	59	date	date	NOUN
ftr-489	167	60	of	of	ADP
ftr-489	167	61	signature	signature	NOUN
ftr-489	167	62	of	of	ADP
ftr-489	167	63	this	this	DET
ftr-489	167	64	convention	convention	NOUN
ftr-489	167	65	(	(	PUNCT
ftr-489	167	66	including	include	VERB
ftr-489	167	67	any	any	DET
ftr-489	167	68	subsequent	subsequent	ADJ
ftr-489	167	69	modification	modification	NOUN
ftr-489	167	70	of	of	ADP
ftr-489	167	71	such	such	ADJ
ftr-489	167	72	provisions	provision	NOUN
ftr-489	167	73	that	that	PRON
ftr-489	167	74	does	do	AUX
ftr-489	167	75	not	not	PART
ftr-489	167	76	change	change	VERB
ftr-489	167	77	the	the	DET
ftr-489	167	78	general	general	ADJ
ftr-489	167	79	nature	nature	NOUN
ftr-489	167	80	thereof	thereof	ADV
ftr-489	167	81	)	)	PUNCT
ftr-489	167	82	;	;	PUNCT
ftr-489	167	83	or	or	CCONJ
ftr-489	167	84	(	(	PUNCT
ftr-489	167	85	b	b	NOUN
ftr-489	167	86	)	)	PUNCT
ftr-489	167	87	adopted	adopt	VERB
ftr-489	167	88	after	after	ADP
ftr-489	167	89	such	such	ADJ
ftr-489	167	90	date	date	NOUN
ftr-489	167	91	...	...	PUNCT
ftr-489	167	92	and	and	CCONJ
ftr-489	167	93	which	which	PRON
ftr-489	167	94	is	be	AUX
ftr-489	167	95	designed	design	VERB
ftr-489	167	96	to	to	PART
ftr-489	167	97	ensure	ensure	VERB
ftr-489	167	98	that	that	SCONJ
ftr-489	167	99	a	a	DET
ftr-489	167	100	person	person	NOUN
ftr-489	167	101	who	who	PRON
ftr-489	167	102	is	be	AUX
ftr-489	167	103	not	not	PART
ftr-489	167	104	a	a	DET
ftr-489	167	105	resident	resident	NOUN
ftr-489	167	106	of	of	ADP
ftr-489	167	107	that	that	DET
ftr-489	167	108	state	state	NOUN
ftr-489	167	109	does	do	AUX
ftr-489	167	110	not	not	PART
ftr-489	167	111	enjoy	enjoy	VERB
ftr-489	167	112	,	,	PUNCT
ftr-489	167	113	under	under	ADP
ftr-489	167	114	the	the	DET
ftr-489	167	115	laws	law	NOUN
ftr-489	167	116	of	of	ADP
ftr-489	167	117	that	that	DET
ftr-489	167	118	state	state	NOUN
ftr-489	167	119	,	,	PUNCT
ftr-489	167	120	a	a	DET
ftr-489	167	121	tax	tax	NOUN
ftr-489	167	122	treatment	treatment	NOUN
ftr-489	167	123	that	that	PRON
ftr-489	167	124	is	be	AUX
ftr-489	167	125	more	more	ADV
ftr-489	167	126	favorable	favorable	ADJ
ftr-489	167	127	than	than	ADP
ftr-489	167	128	that	that	PRON
ftr-489	167	129	enjoyed	enjoy	VERB
ftr-489	167	130	by	by	ADP
ftr-489	167	131	residents	resident	NOUN
ftr-489	167	132	of	of	ADP
ftr-489	167	133	that	that	DET
ftr-489	167	134	state.30	state.30	NOUN
ftr-489	167	135	25	25	NUM
ftr-489	167	136	.	.	PUNCT
ftr-489	168	1	under	under	ADP
ftr-489	168	2	questioning	question	VERB
ftr-489	168	3	in	in	ADP
ftr-489	168	4	the	the	DET
ftr-489	168	5	canadian	canadian	ADJ
ftr-489	168	6	house	house	NOUN
ftr-489	168	7	of	of	ADP
ftr-489	168	8	commons	common	NOUN
ftr-489	168	9	concerning	concern	VERB
ftr-489	168	10	the	the	DET
ftr-489	168	11	disallowance	disallowance	NOUN
ftr-489	168	12	of	of	ADP
ftr-489	168	13	deductions	deduction	NOUN
ftr-489	168	14	for	for	ADP
ftr-489	168	15	advertising	advertising	NOUN
ftr-489	168	16	placed	place	VERB
ftr-489	168	17	in	in	ADP
ftr-489	168	18	foreign	foreign	ADJ
ftr-489	168	19	magazines	magazine	NOUN
ftr-489	168	20	,	,	PUNCT
ftr-489	168	21	international	international	ADJ
ftr-489	168	22	trade	trade	NOUN
ftr-489	168	23	minister	minister	PROPN
ftr-489	168	24	john	john	PROPN
ftr-489	168	25	crosbie	crosbie	PROPN
ftr-489	168	26	acknowledged	acknowledge	VERB
ftr-489	168	27	that	that	SCONJ
ftr-489	168	28	the	the	DET
ftr-489	168	29	provision	provision	NOUN
ftr-489	168	30	was	be	AUX
ftr-489	168	31	discriminatory	discriminatory	ADJ
ftr-489	168	32	.	.	PUNCT
ftr-489	169	1	"	"	PUNCT
ftr-489	169	2	i	i	PRON
ftr-489	169	3	expect	expect	VERB
ftr-489	169	4	the	the	DET
ftr-489	169	5	americans	americans	PROPN
ftr-489	169	6	to	to	PART
ftr-489	169	7	accept	accept	VERB
ftr-489	169	8	with	with	ADP
ftr-489	169	9	resignation	resignation	NOUN
ftr-489	169	10	and	and	CCONJ
ftr-489	169	11	disfavor	disfavor	NOUN
ftr-489	169	12	and	and	CCONJ
ftr-489	169	13	disappointment	disappointment	NOUN
ftr-489	169	14	and	and	CCONJ
ftr-489	169	15	frustration	frustration	NOUN
ftr-489	169	16	and	and	CCONJ
ftr-489	169	17	irritation	irritation	NOUN
ftr-489	169	18	and	and	CCONJ
ftr-489	169	19	anger	anger	NOUN
ftr-489	169	20	our	our	PRON
ftr-489	169	21	position	position	NOUN
ftr-489	169	22	with	with	ADP
ftr-489	169	23	regard	regard	NOUN
ftr-489	169	24	to	to	ADP
ftr-489	169	25	cultural	cultural	ADJ
ftr-489	169	26	industries	industry	NOUN
ftr-489	169	27	.	.	PUNCT
ftr-489	170	1	i	i	PRON
ftr-489	170	2	do	do	AUX
ftr-489	170	3	n't	not	PART
ftr-489	170	4	blame	blame	VERB
ftr-489	170	5	them	they	PRON
ftr-489	170	6	.	.	PUNCT
ftr-489	171	1	if	if	SCONJ
ftr-489	171	2	i	i	PRON
ftr-489	171	3	was	be	AUX
ftr-489	171	4	them	they	PRON
ftr-489	171	5	,	,	PUNCT
ftr-489	171	6	i	i	PRON
ftr-489	171	7	'd	would	AUX
ftr-489	171	8	take	take	VERB
ftr-489	171	9	the	the	DET
ftr-489	171	10	same	same	ADJ
ftr-489	171	11	position	position	NOUN
ftr-489	171	12	.	.	PUNCT
ftr-489	171	13	"	"	PUNCT
ftr-489	172	1	bna	bna	PROPN
ftr-489	172	2	daily	daily	ADJ
ftr-489	172	3	tax	tax	NOUN
ftr-489	172	4	report	report	NOUN
ftr-489	172	5	(	(	PUNCT
ftr-489	172	6	mar	mar	PROPN
ftr-489	172	7	.	.	PROPN
ftr-489	172	8	20	20	NUM
ftr-489	172	9	,	,	PUNCT
ftr-489	172	10	1991	1991	NUM
ftr-489	172	11	)	)	PUNCT
ftr-489	172	12	at	at	ADP
ftr-489	172	13	g-6	g-6	NOUN
ftr-489	172	14	.	.	PUNCT
ftr-489	173	1	26	26	NUM
ftr-489	173	2	.	.	PUNCT
ftr-489	173	3	u.s.-can	u.s.-can	PROPN
ftr-489	173	4	.	.	PUNCT
ftr-489	174	1	treaty	treaty	NOUN
ftr-489	174	2	,	,	PUNCT
ftr-489	174	3	supra	supra	PROPN
ftr-489	174	4	note	note	PROPN
ftr-489	174	5	15	15	NUM
ftr-489	174	6	,	,	PUNCT
ftr-489	174	7	at	at	ADP
ftr-489	174	8	art	art	NOUN
ftr-489	174	9	.	.	PUNCT
ftr-489	175	1	xxv	xxv	PROPN
ftr-489	175	2	,	,	PUNCT
ftr-489	175	3	para	para	PROPN
ftr-489	175	4	.	.	PROPN
ftr-489	176	1	2	2	NUM
ftr-489	176	2	,	,	PUNCT
ftr-489	176	3	t.i.a.s	t.i.a.s	PROPN
ftr-489	176	4	.	.	NOUN
ftr-489	176	5	no	no	NOUN
ftr-489	177	1	.	.	NOUN
ftr-489	177	2	11,087	11,087	NUM
ftr-489	177	3	,	,	PUNCT
ftr-489	177	4	at	at	ADP
ftr-489	177	5	23	23	NUM
ftr-489	177	6	.	.	PUNCT
ftr-489	177	7	27	27	NUM
ftr-489	177	8	.	.	PUNCT
ftr-489	178	1	u.s.-can	u.s.-can	PROPN
ftr-489	178	2	.	.	PUNCT
ftr-489	179	1	treaty	treaty	NOUN
ftr-489	180	1	,	,	PUNCT
ftr-489	180	2	supra	supra	PROPN
ftr-489	180	3	note	note	PROPN
ftr-489	180	4	15	15	NUM
ftr-489	180	5	,	,	PUNCT
ftr-489	180	6	art	art	NOUN
ftr-489	180	7	.	.	PUNCT
ftr-489	181	1	xxv	xxv	PROPN
ftr-489	181	2	,	,	PUNCT
ftr-489	181	3	para	para	PROPN
ftr-489	181	4	.	.	PUNCT
ftr-489	182	1	5	5	NUM
ftr-489	182	2	.	.	SYM
ftr-489	182	3	28	28	NUM
ftr-489	182	4	.	.	PUNCT
ftr-489	183	1	see	see	VERB
ftr-489	183	2	supra	supra	PROPN
ftr-489	183	3	note	note	PROPN
ftr-489	183	4	18	18	NUM
ftr-489	183	5	.	.	NOUN
ftr-489	183	6	29	29	NUM
ftr-489	183	7	.	.	PUNCT
ftr-489	184	1	see	see	VERB
ftr-489	184	2	supra	supra	PROPN
ftr-489	184	3	note	note	PROPN
ftr-489	184	4	19	19	NUM
ftr-489	184	5	.	.	NOUN
ftr-489	184	6	30	30	NUM
ftr-489	184	7	.	.	PUNCT
ftr-489	185	1	u.s.-can	u.s.-can	PROPN
ftr-489	185	2	.	.	PUNCT
ftr-489	186	1	treaty	treaty	NOUN
ftr-489	186	2	,	,	PUNCT
ftr-489	186	3	supra	supra	PROPN
ftr-489	186	4	note	note	PROPN
ftr-489	186	5	15	15	NUM
ftr-489	186	6	,	,	PUNCT
ftr-489	186	7	art	art	NOUN
ftr-489	186	8	.	.	PUNCT
ftr-489	187	1	xxv(8	xxv(8	VERB
ftr-489	187	2	)	)	PUNCT
ftr-489	187	3	.	.	PUNCT
ftr-489	188	1	[	[	X
ftr-489	188	2	vol	vol	NOUN
ftr-489	188	3	1:2	1:2	NUM
ftr-489	188	4	treaty	treaty	NOUN
ftr-489	188	5	-	-	PUNCT
ftr-489	188	6	based	base	VERB
ftr-489	188	7	nondiscrimination	nondiscrimination	NOUN
ftr-489	188	8	differences	difference	NOUN
ftr-489	188	9	in	in	ADP
ftr-489	188	10	the	the	DET
ftr-489	188	11	views	view	NOUN
ftr-489	188	12	of	of	ADP
ftr-489	188	13	other	other	ADJ
ftr-489	188	14	nations	nation	NOUN
ftr-489	188	15	as	as	ADP
ftr-489	188	16	to	to	ADP
ftr-489	188	17	the	the	DET
ftr-489	188	18	appropriate	appropriate	ADJ
ftr-489	188	19	scope	scope	NOUN
ftr-489	188	20	of	of	ADP
ftr-489	188	21	a	a	DET
ftr-489	188	22	nondiscrimination	nondiscrimination	NOUN
ftr-489	188	23	provision	provision	NOUN
ftr-489	188	24	raises	raise	VERB
ftr-489	188	25	the	the	DET
ftr-489	188	26	fundamental	fundamental	ADJ
ftr-489	188	27	question	question	NOUN
ftr-489	188	28	:	:	PUNCT
ftr-489	188	29	what	what	DET
ftr-489	188	30	conduct	conduct	NOUN
ftr-489	188	31	by	by	ADP
ftr-489	188	32	a	a	DET
ftr-489	188	33	state	state	NOUN
ftr-489	188	34	constitutes	constitute	VERB
ftr-489	188	35	discrimination	discrimination	NOUN
ftr-489	188	36	?	?	PUNCT
ftr-489	189	1	e.	e.	PROPN
ftr-489	190	1	recent	recent	ADJ
ftr-489	190	2	withdrawal	withdrawal	NOUN
ftr-489	190	3	of	of	ADP
ftr-489	190	4	u.s	u.s	PROPN
ftr-489	190	5	.	.	PROPN
ftr-489	190	6	model	model	NOUN
ftr-489	190	7	treaties	treaty	NOUN
ftr-489	190	8	in	in	ADP
ftr-489	190	9	its	its	PRON
ftr-489	190	10	notice	notice	NOUN
ftr-489	190	11	withdrawing	withdraw	VERB
ftr-489	190	12	both	both	CCONJ
ftr-489	190	13	the	the	DET
ftr-489	190	14	1977	1977	NUM
ftr-489	190	15	and	and	CCONJ
ftr-489	190	16	1981	1981	NUM
ftr-489	190	17	u.s	u.s	PROPN
ftr-489	190	18	.	.	PROPN
ftr-489	190	19	models	model	NOUN
ftr-489	190	20	,	,	PUNCT
ftr-489	190	21	the	the	DET
ftr-489	190	22	u.s	u.s	PROPN
ftr-489	190	23	.	.	PROPN
ftr-489	190	24	treasury	treasury	PROPN
ftr-489	190	25	department	department	PROPN
ftr-489	190	26	recently	recently	ADV
ftr-489	190	27	noted	note	VERB
ftr-489	190	28	that	that	SCONJ
ftr-489	190	29	the	the	DET
ftr-489	190	30	model	model	NOUN
ftr-489	190	31	treaties	treaty	NOUN
ftr-489	190	32	,	,	PUNCT
ftr-489	190	33	which	which	PRON
ftr-489	190	34	have	have	AUX
ftr-489	190	35	served	serve	VERB
ftr-489	190	36	as	as	ADP
ftr-489	190	37	a	a	DET
ftr-489	190	38	starting	starting	NOUN
ftr-489	190	39	point	point	NOUN
ftr-489	190	40	for	for	ADP
ftr-489	190	41	u.s	u.s	PROPN
ftr-489	190	42	.	.	PROPN
ftr-489	190	43	treaty	treaty	NOUN
ftr-489	190	44	negotiations	negotiation	NOUN
ftr-489	190	45	with	with	ADP
ftr-489	190	46	other	other	ADJ
ftr-489	190	47	nations	nation	NOUN
ftr-489	190	48	,	,	PUNCT
ftr-489	190	49	are	be	AUX
ftr-489	190	50	"	"	PUNCT
ftr-489	190	51	significantly	significantly	ADV
ftr-489	190	52	"	"	PUNCT
ftr-489	190	53	outdated.31	outdated.31	ADV
ftr-489	190	54	the	the	DET
ftr-489	190	55	notice	notice	NOUN
ftr-489	190	56	invited	invite	VERB
ftr-489	190	57	comments	comment	NOUN
ftr-489	190	58	from	from	ADP
ftr-489	190	59	the	the	DET
ftr-489	190	60	private	private	ADJ
ftr-489	190	61	sector	sector	NOUN
ftr-489	190	62	on	on	ADP
ftr-489	190	63	the	the	DET
ftr-489	190	64	nondiscrimination	nondiscrimination	NOUN
ftr-489	190	65	article	article	NOUN
ftr-489	190	66	and	and	CCONJ
ftr-489	190	67	nine	nine	NUM
ftr-489	190	68	other	other	ADJ
ftr-489	190	69	parts	part	NOUN
ftr-489	190	70	of	of	ADP
ftr-489	190	71	the	the	DET
ftr-489	190	72	model	model	NOUN
ftr-489	190	73	treaties	treaty	NOUN
ftr-489	190	74	.	.	PUNCT
ftr-489	191	1	thus	thus	ADV
ftr-489	191	2	,	,	PUNCT
ftr-489	191	3	it	it	PRON
ftr-489	191	4	is	be	AUX
ftr-489	191	5	now	now	ADV
ftr-489	191	6	appropriate	appropriate	ADJ
ftr-489	191	7	to	to	PART
ftr-489	191	8	reconsider	reconsider	VERB
ftr-489	191	9	what	what	DET
ftr-489	191	10	function	function	NOUN
ftr-489	191	11	,	,	PUNCT
ftr-489	191	12	if	if	SCONJ
ftr-489	191	13	any	any	PRON
ftr-489	191	14	,	,	PUNCT
ftr-489	191	15	the	the	DET
ftr-489	191	16	nondis	nondis	PROPN
ftr-489	191	17	-	-	PUNCT
ftr-489	191	18	crimination	crimination	NOUN
ftr-489	191	19	article	article	NOUN
ftr-489	191	20	of	of	ADP
ftr-489	191	21	a	a	DET
ftr-489	191	22	u.s	u.s	PROPN
ftr-489	191	23	.	.	PROPN
ftr-489	191	24	income	income	PROPN
ftr-489	191	25	tax	tax	NOUN
ftr-489	191	26	treaty	treaty	NOUN
ftr-489	191	27	should	should	AUX
ftr-489	191	28	serve	serve	VERB
ftr-489	191	29	.	.	PUNCT
ftr-489	192	1	ii	ii	PROPN
ftr-489	192	2	.	.	PUNCT
ftr-489	193	1	what	what	PRON
ftr-489	193	2	is	be	AUX
ftr-489	193	3	discrimination	discrimination	NOUN
ftr-489	193	4	?	?	PUNCT
ftr-489	194	1	just	just	ADV
ftr-489	194	2	as	as	SCONJ
ftr-489	194	3	the	the	DET
ftr-489	194	4	courts	court	NOUN
ftr-489	194	5	have	have	VERB
ftr-489	194	6	difficulty	difficulty	NOUN
ftr-489	194	7	in	in	ADP
ftr-489	194	8	evaluating	evaluate	VERB
ftr-489	194	9	claims	claim	NOUN
ftr-489	194	10	under	under	ADP
ftr-489	194	11	the	the	DET
ftr-489	194	12	due	due	ADJ
ftr-489	194	13	process	process	NOUN
ftr-489	194	14	and	and	CCONJ
ftr-489	194	15	equal	equal	ADJ
ftr-489	194	16	protection	protection	NOUN
ftr-489	194	17	provisions	provision	NOUN
ftr-489	194	18	of	of	ADP
ftr-489	194	19	the	the	DET
ftr-489	194	20	u.s	u.s	PROPN
ftr-489	194	21	.	.	PROPN
ftr-489	194	22	constitution	constitution	PROPN
ftr-489	194	23	(	(	PUNCT
ftr-489	194	24	the	the	DET
ftr-489	194	25	"	"	PUNCT
ftr-489	194	26	'	'	PUNCT
ftr-489	194	27	constitution	constitution	NOUN
ftr-489	194	28	"	"	PUNCT
ftr-489	194	29	)	)	PUNCT
ftr-489	194	30	,	,	PUNCT
ftr-489	194	31	so	so	CCONJ
ftr-489	194	32	it	it	PRON
ftr-489	194	33	appears	appear	VERB
ftr-489	194	34	that	that	SCONJ
ftr-489	194	35	claims	claim	NOUN
ftr-489	194	36	of	of	ADP
ftr-489	194	37	discriminatory	discriminatory	ADJ
ftr-489	194	38	taxes	taxis	NOUN
ftr-489	194	39	prove	prove	VERB
ftr-489	194	40	difficult	difficult	ADJ
ftr-489	194	41	to	to	PART
ftr-489	194	42	evaluate	evaluate	VERB
ftr-489	194	43	.	.	PUNCT
ftr-489	195	1	one	one	NUM
ftr-489	195	2	problem	problem	NOUN
ftr-489	195	3	is	be	AUX
ftr-489	195	4	determining	determine	VERB
ftr-489	195	5	what	what	PRON
ftr-489	195	6	sort	sort	NOUN
ftr-489	195	7	of	of	ADP
ftr-489	195	8	unequal	unequal	ADJ
ftr-489	195	9	treatment	treatment	NOUN
ftr-489	195	10	rises	rise	VERB
ftr-489	195	11	to	to	ADP
ftr-489	195	12	the	the	DET
ftr-489	195	13	level	level	NOUN
ftr-489	195	14	of	of	ADP
ftr-489	195	15	prohibited	prohibit	VERB
ftr-489	195	16	discrimination	discrimination	NOUN
ftr-489	195	17	.	.	PUNCT
ftr-489	196	1	another	another	DET
ftr-489	196	2	problem	problem	NOUN
ftr-489	196	3	is	be	AUX
ftr-489	196	4	determining	determine	VERB
ftr-489	196	5	who	who	PRON
ftr-489	196	6	is	be	AUX
ftr-489	196	7	to	to	PART
ftr-489	196	8	be	be	AUX
ftr-489	196	9	compared	compare	VERB
ftr-489	196	10	to	to	ADP
ftr-489	196	11	whom	whom	PRON
ftr-489	196	12	in	in	ADP
ftr-489	196	13	deciding	decide	VERB
ftr-489	196	14	whether	whether	SCONJ
ftr-489	196	15	unequal	unequal	ADJ
ftr-489	196	16	treatment	treatment	NOUN
ftr-489	196	17	exists	exist	VERB
ftr-489	196	18	.	.	PUNCT
ftr-489	197	1	finally	finally	ADV
ftr-489	197	2	,	,	PUNCT
ftr-489	197	3	although	although	SCONJ
ftr-489	197	4	perhaps	perhaps	ADV
ftr-489	197	5	a	a	DET
ftr-489	197	6	problem	problem	NOUN
ftr-489	197	7	of	of	ADP
ftr-489	197	8	different	different	ADJ
ftr-489	197	9	magnitude	magnitude	NOUN
ftr-489	197	10	,	,	PUNCT
ftr-489	197	11	if	if	SCONJ
ftr-489	197	12	discrimination	discrimination	NOUN
ftr-489	197	13	is	be	AUX
ftr-489	197	14	found	find	VERB
ftr-489	197	15	,	,	PUNCT
ftr-489	197	16	what	what	PRON
ftr-489	197	17	is	be	AUX
ftr-489	197	18	the	the	DET
ftr-489	197	19	appropriate	appropriate	ADJ
ftr-489	197	20	remedy	remedy	NOUN
ftr-489	197	21	.	.	PUNCT
ftr-489	198	1	a.	a.	NOUN
ftr-489	198	2	equal	equal	PROPN
ftr-489	198	3	protection	protection	PROPN
ftr-489	198	4	clause	clause	PROPN
ftr-489	198	5	few	few	ADJ
ftr-489	198	6	u.s	u.s	PROPN
ftr-489	198	7	.	.	PROPN
ftr-489	198	8	courts	court	NOUN
ftr-489	198	9	have	have	AUX
ftr-489	198	10	considered	consider	VERB
ftr-489	198	11	issues	issue	NOUN
ftr-489	198	12	arising	arise	VERB
ftr-489	198	13	under	under	ADP
ftr-489	198	14	nondiscrimination	nondiscrimination	ADJ
ftr-489	198	15	provisions	provision	NOUN
ftr-489	198	16	of	of	ADP
ftr-489	198	17	treaties	treaty	NOUN
ftr-489	198	18	.	.	PUNCT
ftr-489	199	1	yet	yet	ADV
ftr-489	199	2	,	,	PUNCT
ftr-489	199	3	there	there	PRON
ftr-489	199	4	is	be	VERB
ftr-489	199	5	a	a	DET
ftr-489	199	6	rather	rather	ADV
ftr-489	199	7	large	large	ADJ
ftr-489	199	8	body	body	NOUN
ftr-489	199	9	of	of	ADP
ftr-489	199	10	law	law	NOUN
ftr-489	199	11	interpreting	interpret	VERB
ftr-489	199	12	the	the	DET
ftr-489	199	13	equal	equal	ADJ
ftr-489	199	14	protection	protection	NOUN
ftr-489	199	15	clause	clause	NOUN
ftr-489	199	16	in	in	ADP
ftr-489	199	17	the	the	DET
ftr-489	199	18	fourteenth	fourteenth	ADJ
ftr-489	199	19	amendment	amendment	NOUN
ftr-489	199	20	of	of	ADP
ftr-489	199	21	the	the	DET
ftr-489	199	22	constitution	constitution	NOUN
ftr-489	199	23	that	that	SCONJ
ftr-489	199	24	one	one	PRON
ftr-489	199	25	might	might	AUX
ftr-489	199	26	think	think	VERB
ftr-489	199	27	would	would	AUX
ftr-489	199	28	provide	provide	VERB
ftr-489	199	29	some	some	DET
ftr-489	199	30	guidance	guidance	NOUN
ftr-489	199	31	.	.	PUNCT
ftr-489	200	1	the	the	DET
ftr-489	200	2	equal	equal	ADJ
ftr-489	200	3	protection	protection	NOUN
ftr-489	200	4	clause	clause	NOUN
ftr-489	200	5	provides	provide	VERB
ftr-489	200	6	that	that	PRON
ftr-489	200	7	:	:	PUNCT
ftr-489	200	8	"	"	PUNCT
ftr-489	200	9	[	[	X
ftr-489	200	10	n]o	n]o	NOUN
ftr-489	200	11	state	state	NOUN
ftr-489	200	12	shall	shall	AUX
ftr-489	200	13	...	...	PUNCT
ftr-489	200	14	deny	deny	VERB
ftr-489	200	15	to	to	ADP
ftr-489	200	16	any	any	DET
ftr-489	200	17	person	person	NOUN
ftr-489	200	18	within	within	ADP
ftr-489	200	19	its	its	PRON
ftr-489	200	20	jurisdiction	jurisdiction	NOUN
ftr-489	200	21	the	the	DET
ftr-489	200	22	equal	equal	ADJ
ftr-489	200	23	protection	protection	NOUN
ftr-489	200	24	of	of	ADP
ftr-489	200	25	the	the	DET
ftr-489	200	26	laws	law	NOUN
ftr-489	200	27	.	.	PUNCT
ftr-489	200	28	"	"	PUNCT
ftr-489	201	1	since	since	SCONJ
ftr-489	201	2	this	this	DET
ftr-489	201	3	clause	clause	NOUN
ftr-489	201	4	assures	assure	VERB
ftr-489	201	5	that	that	SCONJ
ftr-489	201	6	persons	person	NOUN
ftr-489	201	7	similarly	similarly	ADV
ftr-489	201	8	situated	situate	VERB
ftr-489	201	9	will	will	AUX
ftr-489	201	10	be	be	AUX
ftr-489	201	11	treated	treat	VERB
ftr-489	201	12	alike	alike	ADV
ftr-489	201	13	under	under	ADP
ftr-489	201	14	the	the	DET
ftr-489	201	15	laws	law	NOUN
ftr-489	201	16	of	of	ADP
ftr-489	201	17	a	a	DET
ftr-489	201	18	state	state	NOUN
ftr-489	201	19	,	,	PUNCT
ftr-489	201	20	it	it	PRON
ftr-489	201	21	seems	seem	VERB
ftr-489	201	22	to	to	PART
ftr-489	201	23	share	share	VERB
ftr-489	201	24	the	the	DET
ftr-489	201	25	general	general	ADJ
ftr-489	201	26	goal	goal	NOUN
ftr-489	201	27	of	of	ADP
ftr-489	201	28	nondiscrimination	nondiscrimination	NOUN
ftr-489	201	29	articles	article	NOUN
ftr-489	201	30	of	of	ADP
ftr-489	201	31	income	income	NOUN
ftr-489	201	32	tax	tax	NOUN
ftr-489	201	33	treaties	treaty	NOUN
ftr-489	201	34	.	.	PUNCT
ftr-489	202	1	courts	court	NOUN
ftr-489	202	2	that	that	PRON
ftr-489	202	3	have	have	AUX
ftr-489	202	4	interpreted	interpret	VERB
ftr-489	202	5	the	the	DET
ftr-489	202	6	equal	equal	ADJ
ftr-489	202	7	protection	protection	NOUN
ftr-489	202	8	clause	clause	NOUN
ftr-489	202	9	have	have	VERB
ftr-489	202	10	not	not	PART
ftr-489	202	11	31	31	NUM
ftr-489	202	12	.	.	PUNCT
ftr-489	203	1	t.d	t.d	X
ftr-489	203	2	.	.	PROPN
ftr-489	203	3	news	news	PROPN
ftr-489	203	4	rel	rel	PROPN
ftr-489	203	5	.	.	PUNCT
ftr-489	204	1	n.b.1900	n.b.1900	PROPN
ftr-489	204	2	(	(	PUNCT
ftr-489	204	3	july	july	PROPN
ftr-489	204	4	17	17	NUM
ftr-489	204	5	.	.	NOUN
ftr-489	204	6	1992	1992	NUM
ftr-489	204	7	)	)	PUNCT
ftr-489	204	8	.	.	PUNCT
ftr-489	205	1	92	92	NUM
ftr-489	205	2	-	-	SYM
ftr-489	205	3	13	13	NUM
ftr-489	205	4	cch	cch	PROPN
ftr-489	205	5	146.416	146.416	NUM
ftr-489	205	6	.	.	PUNCT
ftr-489	206	1	the	the	DET
ftr-489	206	2	oecd	oecd	PROPN
ftr-489	206	3	has	have	AUX
ftr-489	206	4	recently	recently	ADV
ftr-489	206	5	released	release	VERB
ftr-489	206	6	its	its	PRON
ftr-489	206	7	latest	late	ADJ
ftr-489	206	8	,	,	PUNCT
ftr-489	206	9	1992	1992	NUM
ftr-489	206	10	model	model	NOUN
ftr-489	206	11	treaty	treaty	NOUN
ftr-489	206	12	:	:	PUNCT
ftr-489	206	13	this	this	DET
ftr-489	206	14	article	article	NOUN
ftr-489	206	15	does	do	AUX
ftr-489	206	16	not	not	PART
ftr-489	206	17	comment	comment	VERB
ftr-489	206	18	on	on	ADP
ftr-489	206	19	the	the	DET
ftr-489	206	20	1992	1992	NUM
ftr-489	206	21	model	model	NOUN
ftr-489	206	22	.	.	PUNCT
ftr-489	207	1	32	32	NUM
ftr-489	207	2	.	.	PUNCT
ftr-489	208	1	u.s	u.s	PROPN
ftr-489	208	2	.	.	PROPN
ftr-489	208	3	const	const	PROPN
ftr-489	208	4	.	.	PUNCT
ftr-489	209	1	amend	amend	PROPN
ftr-489	209	2	.	.	PUNCT
ftr-489	210	1	xiv	xiv	PROPN
ftr-489	210	2	.	.	PUNCT
ftr-489	211	1	§	§	PROPN
ftr-489	211	2	1	1	NUM
ftr-489	211	3	.	.	PUNCT
ftr-489	212	1	a	a	DET
ftr-489	212	2	similar	similar	ADJ
ftr-489	212	3	provision	provision	NOUN
ftr-489	212	4	is	be	AUX
ftr-489	212	5	"	"	PUNCT
ftr-489	212	6	read	read	VERB
ftr-489	212	7	into	into	ADP
ftr-489	212	8	"	"	PUNCT
ftr-489	212	9	u.s	u.s	PROPN
ftr-489	212	10	.	.	PROPN
ftr-489	212	11	const	const	PROPN
ftr-489	212	12	.	.	PUNCT
ftr-489	213	1	amend	amend	PROPN
ftr-489	213	2	.	.	PUNCT
ftr-489	214	1	v.	v.	ADP
ftr-489	214	2	19921	19921	NUM
ftr-489	214	3	florida	florida	PROPN
ftr-489	214	4	tax	tax	NOUN
ftr-489	214	5	review	review	NOUN
ftr-489	214	6	required	require	VERB
ftr-489	214	7	identical	identical	ADJ
ftr-489	214	8	treatment	treatment	NOUN
ftr-489	214	9	.	.	PUNCT
ftr-489	215	1	in	in	ADP
ftr-489	215	2	the	the	DET
ftr-489	215	3	absence	absence	NOUN
ftr-489	215	4	of	of	ADP
ftr-489	215	5	a	a	DET
ftr-489	215	6	"	"	PUNCT
ftr-489	215	7	suspect	suspect	ADJ
ftr-489	215	8	"	"	PUNCT
ftr-489	215	9	classification	classification	NOUN
ftr-489	215	10	,	,	PUNCT
ftr-489	215	11	in	in	ADP
ftr-489	215	12	fact	fact	NOUN
ftr-489	215	13	,	,	PUNCT
ftr-489	215	14	the	the	DET
ftr-489	215	15	courts	court	NOUN
ftr-489	215	16	seem	seem	VERB
ftr-489	215	17	to	to	PART
ftr-489	215	18	accept	accept	VERB
ftr-489	215	19	virtually	virtually	ADV
ftr-489	215	20	any	any	DET
ftr-489	215	21	non	non	ADJ
ftr-489	215	22	-	-	ADJ
ftr-489	215	23	arbitrary	arbitrary	ADJ
ftr-489	215	24	distinction	distinction	NOUN
ftr-489	215	25	among	among	ADP
ftr-489	215	26	different	different	ADJ
ftr-489	215	27	persons.33	persons.33	NOUN
ftr-489	215	28	the	the	DET
ftr-489	215	29	applicable	applicable	ADJ
ftr-489	215	30	standard	standard	NOUN
ftr-489	215	31	,	,	PUNCT
ftr-489	215	32	referred	refer	VERB
ftr-489	215	33	to	to	ADP
ftr-489	215	34	as	as	ADP
ftr-489	215	35	the	the	DET
ftr-489	215	36	"	"	PUNCT
ftr-489	215	37	rational	rational	ADJ
ftr-489	215	38	basis	basis	NOUN
ftr-489	215	39	test	test	NOUN
ftr-489	215	40	,	,	PUNCT
ftr-489	215	41	"	"	PUNCT
ftr-489	215	42	is	be	AUX
ftr-489	215	43	often	often	ADV
ftr-489	215	44	phrased	phrase	VERB
ftr-489	215	45	in	in	ADP
ftr-489	215	46	three	three	NUM
ftr-489	215	47	parts	part	NOUN
ftr-489	215	48	:	:	PUNCT
ftr-489	215	49	(	(	PUNCT
ftr-489	215	50	1	1	X
ftr-489	215	51	)	)	PUNCT
ftr-489	215	52	the	the	DET
ftr-489	215	53	classification	classification	NOUN
ftr-489	215	54	must	must	AUX
ftr-489	215	55	rest	rest	VERB
ftr-489	215	56	on	on	ADP
ftr-489	215	57	real	real	ADJ
ftr-489	215	58	rather	rather	ADV
ftr-489	215	59	than	than	ADP
ftr-489	215	60	superficial	superficial	ADJ
ftr-489	215	61	differences	difference	NOUN
ftr-489	215	62	,	,	PUNCT
ftr-489	215	63	(	(	PUNCT
ftr-489	215	64	2	2	X
ftr-489	215	65	)	)	PUNCT
ftr-489	215	66	the	the	DET
ftr-489	215	67	distinction	distinction	NOUN
ftr-489	215	68	must	must	AUX
ftr-489	215	69	have	have	VERB
ftr-489	215	70	some	some	DET
ftr-489	215	71	relevance	relevance	NOUN
ftr-489	215	72	to	to	ADP
ftr-489	215	73	the	the	DET
ftr-489	215	74	purpose	purpose	NOUN
ftr-489	215	75	for	for	ADP
ftr-489	215	76	which	which	PRON
ftr-489	215	77	the	the	DET
ftr-489	215	78	classification	classification	NOUN
ftr-489	215	79	is	be	AUX
ftr-489	215	80	made	make	VERB
ftr-489	215	81	,	,	PUNCT
ftr-489	215	82	and	and	CCONJ
ftr-489	215	83	(	(	PUNCT
ftr-489	215	84	3	3	X
ftr-489	215	85	)	)	PUNCT
ftr-489	215	86	the	the	DET
ftr-489	215	87	different	different	ADJ
ftr-489	215	88	treatment	treatment	NOUN
ftr-489	215	89	must	must	AUX
ftr-489	215	90	not	not	PART
ftr-489	215	91	be	be	AUX
ftr-489	215	92	so	so	ADV
ftr-489	215	93	disparate	disparate	ADJ
ftr-489	215	94	relative	relative	NOUN
ftr-489	215	95	to	to	ADP
ftr-489	215	96	the	the	DET
ftr-489	215	97	difference	difference	NOUN
ftr-489	215	98	in	in	ADP
ftr-489	215	99	classification	classification	NOUN
ftr-489	215	100	as	as	SCONJ
ftr-489	215	101	to	to	PART
ftr-489	215	102	be	be	AUX
ftr-489	215	103	"	"	PUNCT
ftr-489	215	104	wholly	wholly	ADV
ftr-489	215	105	arbitrary	arbitrary	ADJ
ftr-489	215	106	.	.	PUNCT
ftr-489	215	107	'	'	PUNCT
ftr-489	216	1	despite	despite	SCONJ
ftr-489	216	2	the	the	DET
ftr-489	216	3	apparent	apparent	ADJ
ftr-489	216	4	similarity	similarity	NOUN
ftr-489	216	5	between	between	ADP
ftr-489	216	6	constitutional	constitutional	ADJ
ftr-489	216	7	equal	equal	ADJ
ftr-489	216	8	protection	protection	NOUN
ftr-489	216	9	and	and	CCONJ
ftr-489	216	10	treaty	treaty	NOUN
ftr-489	216	11	nondiscrimination	nondiscrimination	NOUN
ftr-489	216	12	,	,	PUNCT
ftr-489	216	13	different	different	ADJ
ftr-489	216	14	standards	standard	NOUN
ftr-489	216	15	may	may	AUX
ftr-489	216	16	be	be	AUX
ftr-489	216	17	acceptable	acceptable	ADJ
ftr-489	216	18	in	in	ADP
ftr-489	216	19	interpreting	interpret	VERB
ftr-489	216	20	them	they	PRON
ftr-489	216	21	given	give	VERB
ftr-489	216	22	the	the	DET
ftr-489	216	23	differences	difference	NOUN
ftr-489	216	24	in	in	ADP
ftr-489	216	25	their	their	PRON
ftr-489	216	26	origins	origin	NOUN
ftr-489	216	27	and	and	CCONJ
ftr-489	216	28	purposes	purpose	NOUN
ftr-489	216	29	.	.	PUNCT
ftr-489	217	1	the	the	DET
ftr-489	217	2	equal	equal	ADJ
ftr-489	217	3	protection	protection	NOUN
ftr-489	217	4	clause	clause	NOUN
ftr-489	217	5	was	be	AUX
ftr-489	217	6	designed	design	VERB
ftr-489	217	7	to	to	PART
ftr-489	217	8	prevent	prevent	VERB
ftr-489	217	9	the	the	DET
ftr-489	217	10	various	various	ADJ
ftr-489	217	11	states	state	NOUN
ftr-489	217	12	within	within	ADP
ftr-489	217	13	the	the	DET
ftr-489	217	14	united	united	PROPN
ftr-489	217	15	states	states	PROPN
ftr-489	217	16	from	from	ADP
ftr-489	217	17	drawing	draw	VERB
ftr-489	217	18	invidious	invidious	ADJ
ftr-489	217	19	and	and	CCONJ
ftr-489	217	20	arbitrary	arbitrary	ADJ
ftr-489	217	21	distinctions	distinction	NOUN
ftr-489	217	22	among	among	ADP
ftr-489	217	23	those	those	DET
ftr-489	217	24	persons	person	NOUN
ftr-489	217	25	within	within	ADP
ftr-489	217	26	their	their	PRON
ftr-489	217	27	borders	border	NOUN
ftr-489	217	28	,	,	PUNCT
ftr-489	217	29	while	while	SCONJ
ftr-489	217	30	preserving	preserve	VERB
ftr-489	217	31	to	to	ADP
ftr-489	217	32	the	the	DET
ftr-489	217	33	extent	extent	NOUN
ftr-489	217	34	possible	possible	ADJ
ftr-489	217	35	the	the	DET
ftr-489	217	36	rights	right	NOUN
ftr-489	217	37	of	of	ADP
ftr-489	217	38	states	state	NOUN
ftr-489	217	39	to	to	PART
ftr-489	217	40	govern	govern	VERB
ftr-489	217	41	themselves.35	themselves.35	NOUN
ftr-489	217	42	this	this	DET
ftr-489	217	43	restriction	restriction	NOUN
ftr-489	217	44	on	on	ADP
ftr-489	217	45	the	the	DET
ftr-489	217	46	states	state	NOUN
ftr-489	217	47	was	be	AUX
ftr-489	217	48	thus	thus	ADV
ftr-489	217	49	intended	intend	VERB
ftr-489	217	50	to	to	PART
ftr-489	217	51	permit	permit	VERB
ftr-489	217	52	great	great	ADJ
ftr-489	217	53	latitude	latitude	NOUN
ftr-489	217	54	to	to	ADP
ftr-489	217	55	state	state	NOUN
ftr-489	217	56	legislatures	legislature	NOUN
ftr-489	217	57	.	.	PUNCT
ftr-489	218	1	however	however	ADV
ftr-489	218	2	,	,	PUNCT
ftr-489	218	3	the	the	DET
ftr-489	218	4	same	same	ADJ
ftr-489	218	5	deference	deference	NOUN
ftr-489	218	6	need	need	AUX
ftr-489	218	7	not	not	PART
ftr-489	218	8	be	be	AUX
ftr-489	218	9	given	give	VERB
ftr-489	218	10	in	in	ADP
ftr-489	218	11	the	the	DET
ftr-489	218	12	international	international	ADJ
ftr-489	218	13	arena	arena	NOUN
ftr-489	218	14	.	.	PUNCT
ftr-489	219	1	as	as	SCONJ
ftr-489	219	2	the	the	DET
ftr-489	219	3	supreme	supreme	PROPN
ftr-489	219	4	court	court	PROPN
ftr-489	219	5	recently	recently	ADV
ftr-489	219	6	stated	state	VERB
ftr-489	219	7	in	in	ADP
ftr-489	219	8	davis	davis	PROPN
ftr-489	219	9	v.	v.	PROPN
ftr-489	219	10	michigan	michigan	PROPN
ftr-489	219	11	dept	dept	PROPN
ftr-489	219	12	.	.	PROPN
ftr-489	220	1	of	of	ADP
ftr-489	220	2	the	the	DET
ftr-489	220	3	treasury	treasury	NOUN
ftr-489	220	4	,	,	PUNCT
ftr-489	220	5	"	"	PUNCT
ftr-489	220	6	'	'	PUNCT
ftr-489	220	7	our	our	PRON
ftr-489	220	8	decisions	decision	NOUN
ftr-489	220	9	in	in	ADP
ftr-489	220	10	[	[	PUNCT
ftr-489	220	11	the	the	DET
ftr-489	220	12	equal	equal	ADJ
ftr-489	220	13	protection	protection	NOUN
ftr-489	220	14	]	]	PUNCT
ftr-489	220	15	field	field	NOUN
ftr-489	220	16	are	be	AUX
ftr-489	220	17	not	not	PART
ftr-489	220	18	necessarily	necessarily	ADV
ftr-489	220	19	controlling	control	VERB
ftr-489	220	20	where	where	SCONJ
ftr-489	220	21	problems	problem	NOUN
ftr-489	220	22	of	of	ADP
ftr-489	220	23	intergovernmental	intergovernmental	ADJ
ftr-489	220	24	tax	tax	NOUN
ftr-489	220	25	immunity	immunity	NOUN
ftr-489	220	26	are	be	AUX
ftr-489	220	27	involved	involve	VERB
ftr-489	220	28	,	,	PUNCT
ftr-489	220	29	'	'	PUNCT
ftr-489	220	30	because	because	SCONJ
ftr-489	220	31	'	'	PUNCT
ftr-489	220	32	the	the	DET
ftr-489	220	33	government	government	NOUN
ftr-489	220	34	's	's	PART
ftr-489	220	35	interests	interest	NOUN
ftr-489	220	36	must	must	AUX
ftr-489	220	37	be	be	AUX
ftr-489	220	38	weighed	weigh	VERB
ftr-489	220	39	in	in	ADP
ftr-489	220	40	the	the	DET
ftr-489	220	41	balance	balance	NOUN
ftr-489	220	42	.	.	PUNCT
ftr-489	220	43	'	'	PUNCT
ftr-489	221	1	,	,	PUNCT
ftr-489	221	2	36	36	NUM
ftr-489	221	3	"	"	PUNCT
ftr-489	221	4	instead	instead	ADV
ftr-489	221	5	,	,	PUNCT
ftr-489	221	6	the	the	DET
ftr-489	221	7	relevant	relevant	ADJ
ftr-489	221	8	inquiry	inquiry	NOUN
ftr-489	221	9	is	be	AUX
ftr-489	221	10	whether	whether	SCONJ
ftr-489	221	11	the	the	DET
ftr-489	221	12	inconsistent	inconsistent	ADJ
ftr-489	221	13	tax	tax	NOUN
ftr-489	221	14	treatment	treatment	NOUN
ftr-489	221	15	is	be	AUX
ftr-489	221	16	directly	directly	ADV
ftr-489	221	17	related	relate	VERB
ftr-489	221	18	to	to	ADP
ftr-489	221	19	,	,	PUNCT
ftr-489	221	20	and	and	CCONJ
ftr-489	221	21	justified	justify	VERB
ftr-489	221	22	by	by	ADP
ftr-489	221	23	,	,	PUNCT
ftr-489	221	24	'	'	PUNCT
ftr-489	221	25	significant	significant	ADJ
ftr-489	221	26	differences	difference	NOUN
ftr-489	221	27	between	between	ADP
ftr-489	221	28	the	the	DET
ftr-489	221	29	two	two	NUM
ftr-489	221	30	classes	class	NOUN
ftr-489	221	31	.	.	PUNCT
ftr-489	221	32	'	'	PUNCT
ftr-489	222	1	,	,	PUNCT
ftr-489	222	2	the	the	DET
ftr-489	222	3	davis	davis	PROPN
ftr-489	222	4	court	court	PROPN
ftr-489	222	5	stated	state	VERB
ftr-489	222	6	that	that	SCONJ
ftr-489	222	7	"	"	PUNCT
ftr-489	222	8	[	[	X
ftr-489	222	9	t]he	t]he	X
ftr-489	222	10	state	state	NOUN
ftr-489	222	11	's	's	PART
ftr-489	222	12	interest	interest	NOUN
ftr-489	222	13	in	in	ADP
ftr-489	222	14	adopting	adopt	VERB
ftr-489	222	15	the	the	DET
ftr-489	222	16	discriminatory	discriminatory	ADJ
ftr-489	222	17	tax	tax	NOUN
ftr-489	222	18	,	,	PUNCT
ftr-489	222	19	no	no	ADV
ftr-489	222	20	matter	matter	ADV
ftr-489	222	21	how	how	SCONJ
ftr-489	222	22	substantial	substantial	ADJ
ftr-489	222	23	,	,	PUNCT
ftr-489	222	24	is	be	AUX
ftr-489	222	25	simply	simply	ADV
ftr-489	222	26	irrelevant	irrelevant	ADJ
ftr-489	222	27	.	.	PUNCT
ftr-489	222	28	...	...	PUNCT
ftr-489	223	1	,	,	PUNCT
ftr-489	223	2	38	38	NUM
ftr-489	223	3	thus	thus	ADV
ftr-489	223	4	,	,	PUNCT
ftr-489	223	5	discrimination	discrimination	NOUN
ftr-489	223	6	for	for	ADP
ftr-489	223	7	treaty	treaty	NOUN
ftr-489	223	8	purposes	purpose	NOUN
ftr-489	223	9	may	may	AUX
ftr-489	223	10	be	be	AUX
ftr-489	223	11	present	present	ADJ
ftr-489	223	12	even	even	ADV
ftr-489	223	13	though	though	ADV
ftr-489	223	14	,	,	PUNCT
ftr-489	223	15	applying	apply	VERB
ftr-489	223	16	equal	equal	ADJ
ftr-489	223	17	protection	protection	NOUN
ftr-489	223	18	standards	standard	NOUN
ftr-489	223	19	,	,	PUNCT
ftr-489	223	20	discrimination	discrimination	NOUN
ftr-489	223	21	would	would	AUX
ftr-489	223	22	not	not	PART
ftr-489	223	23	be	be	AUX
ftr-489	223	24	found	find	VERB
ftr-489	223	25	.	.	PUNCT
ftr-489	224	1	b.	b.	PROPN
ftr-489	224	2	permitted	permit	VERB
ftr-489	224	3	distinctions	distinction	NOUN
ftr-489	224	4	in	in	ADP
ftr-489	224	5	interpreting	interpret	VERB
ftr-489	224	6	"	"	PUNCT
ftr-489	224	7	taxation	taxation	NOUN
ftr-489	224	8	or	or	CCONJ
ftr-489	224	9	any	any	DET
ftr-489	224	10	requirement	requirement	NOUN
ftr-489	224	11	connected	connect	VERB
ftr-489	224	12	therewith	therewith	NOUN
ftr-489	224	13	which	which	PRON
ftr-489	224	14	is	be	AUX
ftr-489	224	15	other	other	ADJ
ftr-489	224	16	or	or	CCONJ
ftr-489	224	17	more	more	ADV
ftr-489	224	18	burdensome	burdensome	ADJ
ftr-489	224	19	,	,	PUNCT
ftr-489	224	20	"	"	PUNCT
ftr-489	224	21	the	the	DET
ftr-489	224	22	commentaries	commentary	NOUN
ftr-489	224	23	to	to	ADP
ftr-489	224	24	the	the	DET
ftr-489	224	25	1977	1977	NUM
ftr-489	224	26	oecd	oecd	PROPN
ftr-489	224	27	model	model	NOUN
ftr-489	224	28	state	state	NOUN
ftr-489	224	29	that	that	SCONJ
ftr-489	224	30	when	when	SCONJ
ftr-489	224	31	a	a	DET
ftr-489	224	32	tax	tax	NOUN
ftr-489	224	33	is	be	AUX
ftr-489	224	34	imposed	impose	VERB
ftr-489	224	35	on	on	ADP
ftr-489	224	36	nationals	national	NOUN
ftr-489	224	37	and	and	CCONJ
ftr-489	224	38	foreigners	foreigner	NOUN
ftr-489	224	39	in	in	ADP
ftr-489	224	40	the	the	DET
ftr-489	224	41	same	same	ADJ
ftr-489	224	42	circumstances	circumstance	NOUN
ftr-489	224	43	,	,	PUNCT
ftr-489	224	44	(	(	PUNCT
ftr-489	224	45	1	1	X
ftr-489	224	46	)	)	PUNCT
ftr-489	224	47	it	it	PRON
ftr-489	224	48	must	must	AUX
ftr-489	224	49	be	be	AUX
ftr-489	224	50	in	in	ADP
ftr-489	224	51	the	the	DET
ftr-489	224	52	same	same	ADJ
ftr-489	224	53	form	form	NOUN
ftr-489	224	54	as	as	SCONJ
ftr-489	224	55	regards	regard	VERB
ftr-489	224	56	both	both	DET
ftr-489	224	57	the	the	DET
ftr-489	224	58	basis	basis	NOUN
ftr-489	224	59	33	33	NUM
ftr-489	224	60	.	.	PUNCT
ftr-489	225	1	see	see	VERB
ftr-489	225	2	railway	railway	NOUN
ftr-489	225	3	express	express	PROPN
ftr-489	225	4	agency	agency	PROPN
ftr-489	225	5	,	,	PUNCT
ftr-489	225	6	inc	inc	PROPN
ftr-489	225	7	.	.	PROPN
ftr-489	226	1	v.	v.	PROPN
ftr-489	226	2	new	new	PROPN
ftr-489	226	3	york	york	PROPN
ftr-489	226	4	,	,	PUNCT
ftr-489	226	5	336	336	NUM
ftr-489	226	6	u.s	u.s	PROPN
ftr-489	226	7	.	.	PROPN
ftr-489	226	8	106	106	NUM
ftr-489	226	9	(	(	PUNCT
ftr-489	226	10	1949	1949	NUM
ftr-489	226	11	)	)	PUNCT
ftr-489	226	12	(	(	PUNCT
ftr-489	226	13	setting	set	VERB
ftr-489	226	14	forth	forth	ADP
ftr-489	226	15	the	the	DET
ftr-489	226	16	rational	rational	ADJ
ftr-489	226	17	basis	basis	NOUN
ftr-489	226	18	test	test	NOUN
ftr-489	226	19	)	)	PUNCT
ftr-489	226	20	.	.	PUNCT
ftr-489	227	1	34	34	NUM
ftr-489	227	2	.	.	PUNCT
ftr-489	228	1	see	see	VERB
ftr-489	228	2	dandridge	dandridge	PROPN
ftr-489	228	3	v.	v.	PROPN
ftr-489	228	4	williams	williams	PROPN
ftr-489	228	5	,	,	PUNCT
ftr-489	229	1	397	397	NUM
ftr-489	229	2	u.s	u.s	PROPN
ftr-489	229	3	.	.	PROPN
ftr-489	229	4	471	471	NUM
ftr-489	229	5	(	(	PUNCT
ftr-489	229	6	1970	1970	NUM
ftr-489	229	7	)	)	PUNCT
ftr-489	229	8	.	.	PUNCT
ftr-489	230	1	35	35	NUM
ftr-489	230	2	.	.	PUNCT
ftr-489	230	3	see	see	VERB
ftr-489	230	4	generally	generally	ADV
ftr-489	230	5	ronald	ronald	PROPN
ftr-489	230	6	d.	d.	PROPN
ftr-489	230	7	rotunda	rotunda	PROPN
ftr-489	230	8	&	&	CCONJ
ftr-489	230	9	john	john	PROPN
ftr-489	230	10	e.	e.	PROPN
ftr-489	230	11	nowak	nowak	PROPN
ftr-489	230	12	,	,	PUNCT
ftr-489	230	13	constitutional	constitutional	ADJ
ftr-489	230	14	law	law	NOUN
ftr-489	230	15	ch	ch	NOUN
ftr-489	230	16	.	.	PROPN
ftr-489	230	17	14	14	NUM
ftr-489	230	18	(	(	PUNCT
ftr-489	230	19	4th	4th	ADJ
ftr-489	230	20	ed	ed	NOUN
ftr-489	230	21	.	.	PROPN
ftr-489	230	22	1991	1991	NUM
ftr-489	230	23	)	)	PUNCT
ftr-489	230	24	.	.	PUNCT
ftr-489	231	1	36	36	NUM
ftr-489	231	2	.	.	X
ftr-489	232	1	davis	davis	PROPN
ftr-489	232	2	v.	v.	PROPN
ftr-489	232	3	michigan	michigan	PROPN
ftr-489	232	4	dept	dept	PROPN
ftr-489	232	5	.	.	PROPN
ftr-489	232	6	of	of	ADP
ftr-489	232	7	the	the	DET
ftr-489	232	8	treasury	treasury	NOUN
ftr-489	232	9	,	,	PUNCT
ftr-489	232	10	489	489	NUM
ftr-489	232	11	u.s	u.s	PROPN
ftr-489	232	12	.	.	PROPN
ftr-489	232	13	803	803	NUM
ftr-489	232	14	,	,	PUNCT
ftr-489	232	15	816	816	NUM
ftr-489	232	16	(	(	PUNCT
ftr-489	232	17	1989	1989	NUM
ftr-489	232	18	)	)	PUNCT
ftr-489	232	19	;	;	PUNCT
ftr-489	232	20	see	see	AUX
ftr-489	232	21	also	also	ADV
ftr-489	232	22	kraft	kraft	VERB
ftr-489	232	23	gen	gen	PROPN
ftr-489	232	24	.	.	PROPN
ftr-489	232	25	foods	foods	PROPN
ftr-489	232	26	,	,	PUNCT
ftr-489	232	27	inc	inc	PROPN
ftr-489	232	28	.	.	PROPN
ftr-489	232	29	v.	v.	PROPN
ftr-489	232	30	iowa	iowa	PROPN
ftr-489	232	31	dept	dept	PROPN
ftr-489	232	32	.	.	PROPN
ftr-489	232	33	of	of	ADP
ftr-489	232	34	revenue	revenue	NOUN
ftr-489	232	35	,	,	PUNCT
ftr-489	232	36	112	112	NUM
ftr-489	232	37	s.ct	s.ct	NOUN
ftr-489	232	38	.	.	PROPN
ftr-489	232	39	2365	2365	NUM
ftr-489	232	40	(	(	PUNCT
ftr-489	232	41	1992	1992	NUM
ftr-489	232	42	)	)	PUNCT
ftr-489	232	43	.	.	PUNCT
ftr-489	233	1	37	37	NUM
ftr-489	233	2	.	.	PUNCT
ftr-489	234	1	davis	davis	PROPN
ftr-489	234	2	,	,	PUNCT
ftr-489	234	3	489	489	NUM
ftr-489	234	4	u.s	u.s	PROPN
ftr-489	234	5	.	.	PROPN
ftr-489	234	6	at	at	ADP
ftr-489	234	7	816	816	NUM
ftr-489	234	8	.	.	PUNCT
ftr-489	235	1	38	38	NUM
ftr-489	235	2	.	.	PUNCT
ftr-489	236	1	i	i	PRON
ftr-489	236	2	d.	d.	PROPN
ftr-489	237	1	[	[	X
ftr-489	237	2	vol	vol	NOUN
ftr-489	237	3	1:2	1:2	NUM
ftr-489	237	4	treaty	treaty	NOUN
ftr-489	237	5	-	-	PUNCT
ftr-489	237	6	based	base	VERB
ftr-489	237	7	nondiscrimination	nondiscrimination	NOUN
ftr-489	237	8	of	of	ADP
ftr-489	237	9	the	the	DET
ftr-489	237	10	charge	charge	NOUN
ftr-489	237	11	and	and	CCONJ
ftr-489	237	12	the	the	DET
ftr-489	237	13	method	method	NOUN
ftr-489	237	14	of	of	ADP
ftr-489	237	15	assessment	assessment	NOUN
ftr-489	237	16	,	,	PUNCT
ftr-489	237	17	(	(	PUNCT
ftr-489	237	18	2	2	X
ftr-489	237	19	)	)	PUNCT
ftr-489	237	20	its	its	PRON
ftr-489	237	21	rate	rate	NOUN
ftr-489	237	22	must	must	AUX
ftr-489	237	23	be	be	AUX
ftr-489	237	24	the	the	DET
ftr-489	237	25	same	same	ADJ
ftr-489	237	26	,	,	PUNCT
ftr-489	237	27	and	and	CCONJ
ftr-489	237	28	(	(	PUNCT
ftr-489	237	29	3	3	X
ftr-489	237	30	)	)	PUNCT
ftr-489	237	31	the	the	DET
ftr-489	237	32	"	"	PUNCT
ftr-489	237	33	formalities	formality	NOUN
ftr-489	237	34	"	"	PUNCT
ftr-489	237	35	connected	connect	VERB
ftr-489	237	36	with	with	ADP
ftr-489	237	37	the	the	DET
ftr-489	237	38	taxation	taxation	NOUN
ftr-489	237	39	(	(	PUNCT
ftr-489	237	40	returns	return	NOUN
ftr-489	237	41	,	,	PUNCT
ftr-489	237	42	payment	payment	NOUN
ftr-489	237	43	,	,	PUNCT
ftr-489	237	44	prescribed	prescribed	ADJ
ftr-489	237	45	times	time	NOUN
ftr-489	237	46	,	,	PUNCT
ftr-489	237	47	etc	etc	X
ftr-489	237	48	.	.	X
ftr-489	237	49	)	)	PUNCT
ftr-489	237	50	must	must	AUX
ftr-489	237	51	not	not	PART
ftr-489	237	52	be	be	AUX
ftr-489	237	53	more	more	ADV
ftr-489	237	54	onerous	onerous	ADJ
ftr-489	237	55	for	for	ADP
ftr-489	237	56	foreigners	foreigner	NOUN
ftr-489	237	57	than	than	ADP
ftr-489	237	58	for	for	ADP
ftr-489	237	59	nationals.39	nationals.39	NOUN
ftr-489	237	60	in	in	ADP
ftr-489	237	61	practice	practice	NOUN
ftr-489	237	62	,	,	PUNCT
ftr-489	237	63	however	however	ADV
ftr-489	237	64	,	,	PUNCT
ftr-489	237	65	differences	difference	NOUN
ftr-489	237	66	in	in	ADP
ftr-489	237	67	collection	collection	NOUN
ftr-489	237	68	mechanisms	mechanism	NOUN
ftr-489	237	69	and	and	CCONJ
ftr-489	237	70	return	return	NOUN
ftr-489	237	71	requirements	requirement	NOUN
ftr-489	237	72	have	have	AUX
ftr-489	237	73	been	be	AUX
ftr-489	237	74	accepted	accept	VERB
ftr-489	237	75	because	because	SCONJ
ftr-489	237	76	of	of	ADP
ftr-489	237	77	the	the	DET
ftr-489	237	78	different	different	ADJ
ftr-489	237	79	circumstances	circumstance	NOUN
ftr-489	237	80	in	in	ADP
ftr-489	237	81	which	which	PRON
ftr-489	237	82	treaty	treaty	NOUN
ftr-489	237	83	country	country	NOUN
ftr-489	237	84	residents	resident	NOUN
ftr-489	237	85	not	not	PART
ftr-489	237	86	resident	resident	ADJ
ftr-489	237	87	in	in	ADP
ftr-489	237	88	the	the	DET
ftr-489	237	89	united	united	PROPN
ftr-489	237	90	states	states	PROPN
ftr-489	237	91	find	find	VERB
ftr-489	237	92	themselves	themselves	PRON
ftr-489	237	93	compared	compare	VERB
ftr-489	237	94	to	to	ADP
ftr-489	237	95	u.s	u.s	PROPN
ftr-489	237	96	.	.	PROPN
ftr-489	237	97	residents	resident	NOUN
ftr-489	237	98	.	.	PUNCT
ftr-489	238	1	40	40	NUM
ftr-489	239	1	the	the	DET
ftr-489	239	2	oecd	oecd	PROPN
ftr-489	239	3	commentaries	commentary	NOUN
ftr-489	239	4	to	to	ADP
ftr-489	239	5	the	the	DET
ftr-489	239	6	1977	1977	NUM
ftr-489	239	7	oecd	oecd	PROPN
ftr-489	239	8	model	model	NOUN
ftr-489	239	9	acknowledge	acknowledge	VERB
ftr-489	239	10	another	another	DET
ftr-489	239	11	permitted	permit	VERB
ftr-489	239	12	distinction	distinction	NOUN
ftr-489	239	13	.	.	PUNCT
ftr-489	240	1	the	the	DET
ftr-489	240	2	nondiscrimination	nondiscrimination	NOUN
ftr-489	240	3	provision	provision	NOUN
ftr-489	240	4	is	be	AUX
ftr-489	240	5	not	not	PART
ftr-489	240	6	to	to	PART
ftr-489	240	7	be	be	AUX
ftr-489	240	8	construed	construe	VERB
ftr-489	240	9	as	as	ADP
ftr-489	240	10	obliging	oblige	VERB
ftr-489	240	11	a	a	DET
ftr-489	240	12	state	state	NOUN
ftr-489	240	13	that	that	SCONJ
ftr-489	240	14	accords	accord	NOUN
ftr-489	240	15	special	special	ADJ
ftr-489	240	16	taxation	taxation	NOUN
ftr-489	240	17	privileges	privilege	NOUN
ftr-489	240	18	to	to	ADP
ftr-489	240	19	its	its	PRON
ftr-489	240	20	own	own	ADJ
ftr-489	240	21	public	public	ADJ
ftr-489	240	22	bodies	body	NOUN
ftr-489	240	23	or	or	CCONJ
ftr-489	240	24	services	service	NOUN
ftr-489	240	25	to	to	PART
ftr-489	240	26	extend	extend	VERB
ftr-489	240	27	the	the	DET
ftr-489	240	28	same	same	ADJ
ftr-489	240	29	privileges	privilege	NOUN
ftr-489	240	30	to	to	ADP
ftr-489	240	31	public	public	ADJ
ftr-489	240	32	bodies	body	NOUN
ftr-489	240	33	or	or	CCONJ
ftr-489	240	34	services	service	NOUN
ftr-489	240	35	of	of	ADP
ftr-489	240	36	another	another	DET
ftr-489	240	37	state.4	state.4	NOUN
ftr-489	240	38	'	'	PUNCT
ftr-489	240	39	this	this	PRON
ftr-489	240	40	is	be	AUX
ftr-489	240	41	considered	consider	VERB
ftr-489	240	42	justified	justified	ADJ
ftr-489	240	43	"	"	PUNCT
ftr-489	240	44	because	because	SCONJ
ftr-489	240	45	such	such	ADJ
ftr-489	240	46	bodies	body	NOUN
ftr-489	240	47	and	and	CCONJ
ftr-489	240	48	services	service	NOUN
ftr-489	240	49	are	be	AUX
ftr-489	240	50	integral	integral	ADJ
ftr-489	240	51	parts	part	NOUN
ftr-489	240	52	of	of	ADP
ftr-489	240	53	the	the	DET
ftr-489	240	54	state	state	NOUN
ftr-489	240	55	and	and	CCONJ
ftr-489	240	56	at	at	ADP
ftr-489	240	57	no	no	DET
ftr-489	240	58	time	time	NOUN
ftr-489	240	59	can	can	AUX
ftr-489	240	60	their	their	PRON
ftr-489	240	61	circumstances	circumstance	NOUN
ftr-489	240	62	be	be	AUX
ftr-489	240	63	comparable	comparable	ADJ
ftr-489	240	64	to	to	ADP
ftr-489	240	65	those	those	PRON
ftr-489	240	66	of	of	ADP
ftr-489	240	67	the	the	DET
ftr-489	240	68	public	public	ADJ
ftr-489	240	69	bodies	body	NOUN
ftr-489	240	70	and	and	CCONJ
ftr-489	240	71	services	service	NOUN
ftr-489	240	72	of	of	ADP
ftr-489	240	73	the	the	DET
ftr-489	240	74	other	other	ADJ
ftr-489	240	75	state	state	NOUN
ftr-489	240	76	.	.	PUNCT
ftr-489	241	1	"42	"42	NOUN
ftr-489	241	2	similarly	similarly	ADV
ftr-489	241	3	,	,	PUNCT
ftr-489	241	4	the	the	DET
ftr-489	241	5	oecd	oecd	PROPN
ftr-489	241	6	commentaries	commentaries	PROPN
ftr-489	241	7	state	state	VERB
ftr-489	241	8	that	that	SCONJ
ftr-489	241	9	the	the	DET
ftr-489	241	10	nondiscrimination	nondiscrimination	NOUN
ftr-489	241	11	provision	provision	NOUN
ftr-489	241	12	is	be	AUX
ftr-489	241	13	not	not	PART
ftr-489	241	14	to	to	PART
ftr-489	241	15	be	be	AUX
ftr-489	241	16	construed	construe	VERB
ftr-489	241	17	as	as	ADP
ftr-489	241	18	obliging	oblige	VERB
ftr-489	241	19	a	a	DET
ftr-489	241	20	state	state	NOUN
ftr-489	241	21	which	which	DET
ftr-489	241	22	accords	accord	NOUN
ftr-489	241	23	special	special	ADJ
ftr-489	241	24	taxation	taxation	NOUN
ftr-489	241	25	privileges	privilege	NOUN
ftr-489	241	26	to	to	ADP
ftr-489	241	27	not	not	PART
ftr-489	241	28	-	-	PUNCT
ftr-489	241	29	for	for	ADP
ftr-489	241	30	-	-	PUNCT
ftr-489	241	31	profit	profit	NOUN
ftr-489	241	32	private	private	ADJ
ftr-489	241	33	institutions	institution	NOUN
ftr-489	241	34	whose	whose	DET
ftr-489	241	35	activities	activity	NOUN
ftr-489	241	36	are	be	AUX
ftr-489	241	37	performed	perform	VERB
ftr-489	241	38	for	for	ADP
ftr-489	241	39	purposes	purpose	NOUN
ftr-489	241	40	of	of	ADP
ftr-489	241	41	public	public	ADJ
ftr-489	241	42	benefit	benefit	NOUN
ftr-489	241	43	,	,	PUNCT
ftr-489	241	44	which	which	PRON
ftr-489	241	45	are	be	AUX
ftr-489	241	46	specific	specific	ADJ
ftr-489	241	47	to	to	ADP
ftr-489	241	48	that	that	DET
ftr-489	241	49	state	state	NOUN
ftr-489	241	50	,	,	PUNCT
ftr-489	241	51	to	to	PART
ftr-489	241	52	extend	extend	VERB
ftr-489	241	53	the	the	DET
ftr-489	241	54	same	same	ADJ
ftr-489	241	55	privileges	privilege	NOUN
ftr-489	241	56	to	to	ADP
ftr-489	241	57	similar	similar	ADJ
ftr-489	241	58	institutions	institution	NOUN
ftr-489	241	59	whose	whose	DET
ftr-489	241	60	activities	activity	NOUN
ftr-489	241	61	are	be	AUX
ftr-489	241	62	not	not	PART
ftr-489	241	63	for	for	ADP
ftr-489	241	64	that	that	DET
ftr-489	241	65	state	state	NOUN
ftr-489	241	66	's	's	PART
ftr-489	241	67	benefit	benefit	NOUN
ftr-489	241	68	.	.	PUNCT
ftr-489	242	1	it	it	PRON
ftr-489	242	2	is	be	AUX
ftr-489	242	3	perhaps	perhaps	ADV
ftr-489	242	4	for	for	ADP
ftr-489	242	5	this	this	DET
ftr-489	242	6	reason	reason	NOUN
ftr-489	242	7	that	that	SCONJ
ftr-489	242	8	the	the	DET
ftr-489	242	9	all	all	PRON
ftr-489	242	10	considers	consider	VERB
ftr-489	242	11	it	it	PRON
ftr-489	242	12	inappropriate	inappropriate	ADJ
ftr-489	242	13	to	to	PART
ftr-489	242	14	compare	compare	VERB
ftr-489	242	15	foreign	foreign	ADJ
ftr-489	242	16	nationals	national	NOUN
ftr-489	242	17	to	to	ADP
ftr-489	242	18	domestic	domestic	ADJ
ftr-489	242	19	tax	tax	NOUN
ftr-489	242	20	exempt	exempt	ADJ
ftr-489	242	21	entities.43	entities.43	NOUN
ftr-489	242	22	such	such	ADJ
ftr-489	242	23	limitations	limitation	NOUN
ftr-489	242	24	on	on	ADP
ftr-489	242	25	the	the	DET
ftr-489	242	26	scope	scope	NOUN
ftr-489	242	27	of	of	ADP
ftr-489	242	28	nondiscrimination	nondiscrimination	NOUN
ftr-489	242	29	with	with	ADP
ftr-489	242	30	respect	respect	NOUN
ftr-489	242	31	to	to	ADP
ftr-489	242	32	private	private	ADJ
ftr-489	242	33	not	not	PART
ftr-489	242	34	-	-	PUNCT
ftr-489	242	35	for	for	ADP
ftr-489	242	36	-	-	PUNCT
ftr-489	242	37	profit	profit	NOUN
ftr-489	242	38	institutions	institution	NOUN
ftr-489	242	39	permit	permit	VERB
ftr-489	242	40	the	the	DET
ftr-489	242	41	united	united	PROPN
ftr-489	242	42	states	states	PROPN
ftr-489	242	43	to	to	PART
ftr-489	242	44	limit	limit	VERB
ftr-489	242	45	the	the	DET
ftr-489	242	46	exemption	exemption	NOUN
ftr-489	242	47	under	under	ADP
ftr-489	242	48	section	section	NOUN
ftr-489	242	49	501	501	NUM
ftr-489	242	50	of	of	ADP
ftr-489	242	51	the	the	DET
ftr-489	242	52	code	code	NOUN
ftr-489	242	53	in	in	ADP
ftr-489	242	54	some	some	DET
ftr-489	242	55	instances	instance	NOUN
ftr-489	242	56	to	to	ADP
ftr-489	242	57	domestically	domestically	ADV
ftr-489	242	58	organized	organize	VERB
ftr-489	242	59	entities	entity	NOUN
ftr-489	242	60	,	,	PUNCT
ftr-489	242	61	although	although	SCONJ
ftr-489	242	62	the	the	DET
ftr-489	242	63	major	major	ADJ
ftr-489	242	64	exemptions	exemption	NOUN
ftr-489	242	65	under	under	ADP
ftr-489	242	66	section	section	NOUN
ftr-489	242	67	50	50	NUM
ftr-489	242	68	1(c	1(c	NUM
ftr-489	242	69	)	)	PUNCT
ftr-489	242	70	do	do	AUX
ftr-489	242	71	not	not	PART
ftr-489	242	72	require	require	VERB
ftr-489	242	73	domestic	domestic	ADJ
ftr-489	242	74	organization	organization	NOUN
ftr-489	242	75	.	.	PUNCT
ftr-489	243	1	for	for	ADP
ftr-489	243	2	u.s	u.s	PROPN
ftr-489	243	3	.	.	PROPN
ftr-489	243	4	income	income	NOUN
ftr-489	243	5	tax	tax	NOUN
ftr-489	243	6	purposes	purpose	NOUN
ftr-489	243	7	,	,	PUNCT
ftr-489	243	8	a	a	DET
ftr-489	243	9	charitable	charitable	ADJ
ftr-489	243	10	deduction	deduction	NOUN
ftr-489	243	11	is	be	AUX
ftr-489	243	12	allowed	allow	VERB
ftr-489	243	13	only	only	ADV
ftr-489	243	14	for	for	ADP
ftr-489	243	15	contributions	contribution	NOUN
ftr-489	243	16	made	make	VERB
ftr-489	243	17	to	to	PART
ftr-489	243	18	domestically	domestically	ADV
ftr-489	243	19	organized	organize	VERB
ftr-489	243	20	or	or	CCONJ
ftr-489	243	21	created	create	VERB
ftr-489	243	22	entities.44	entities.44	VERB
ftr-489	243	23	moreover	moreover	ADV
ftr-489	243	24	,	,	PUNCT
ftr-489	243	25	a	a	DET
ftr-489	243	26	charitable	charitable	ADJ
ftr-489	243	27	contribution	contribution	NOUN
ftr-489	243	28	by	by	ADP
ftr-489	243	29	a	a	DET
ftr-489	243	30	corporation	corporation	NOUN
ftr-489	243	31	is	be	AUX
ftr-489	243	32	deductible	deductible	ADJ
ftr-489	243	33	only	only	ADV
ftr-489	243	34	if	if	SCONJ
ftr-489	243	35	it	it	PRON
ftr-489	243	36	is	be	AUX
ftr-489	243	37	to	to	PART
ftr-489	243	38	be	be	AUX
ftr-489	243	39	used	use	VERB
ftr-489	243	40	within	within	ADP
ftr-489	243	41	the	the	DET
ftr-489	243	42	united	united	PROPN
ftr-489	243	43	states	states	PROPN
ftr-489	243	44	.	.	PUNCT
ftr-489	243	45	"	"	PUNCT
ftr-489	244	1	since	since	SCONJ
ftr-489	244	2	the	the	DET
ftr-489	244	3	39	39	NUM
ftr-489	244	4	.	.	PUNCT
ftr-489	244	5	1977	1977	NUM
ftr-489	244	6	oecd	oecd	PROPN
ftr-489	244	7	commentaries	commentary	NOUN
ftr-489	244	8	,	,	PUNCT
ftr-489	244	9	supra	supra	PROPN
ftr-489	244	10	note	note	NOUN
ftr-489	244	11	4	4	NUM
ftr-489	244	12	,	,	PUNCT
ftr-489	244	13	art	art	NOUN
ftr-489	244	14	.	.	PUNCT
ftr-489	244	15	24	24	NUM
ftr-489	244	16	,	,	PUNCT
ftr-489	244	17	para	para	NOUN
ftr-489	244	18	.	.	PUNCT
ftr-489	244	19	4	4	NUM
ftr-489	244	20	.	.	NUM
ftr-489	244	21	40	40	NUM
ftr-489	244	22	.	.	PUNCT
ftr-489	245	1	in	in	ADP
ftr-489	245	2	the	the	DET
ftr-489	245	3	1977	1977	NUM
ftr-489	245	4	oecd	oecd	PROPN
ftr-489	245	5	model	model	NOUN
ftr-489	245	6	,	,	PUNCT
ftr-489	245	7	supra	supra	PROPN
ftr-489	245	8	note	note	NOUN
ftr-489	245	9	4	4	NUM
ftr-489	245	10	,	,	PUNCT
ftr-489	245	11	art	art	NOUN
ftr-489	245	12	.	.	PUNCT
ftr-489	246	1	24	24	NUM
ftr-489	246	2	.	.	PUNCT
ftr-489	246	3	para	para	PROPN
ftr-489	246	4	.	.	PUNCT
ftr-489	247	1	i	i	PRON
ftr-489	247	2	&	&	CCONJ
ftr-489	247	3	3	3	NUM
ftr-489	247	4	and	and	CCONJ
ftr-489	247	5	in	in	ADP
ftr-489	247	6	oecd	oecd	PROPN
ftr-489	247	7	committee	committee	NOUN
ftr-489	247	8	on	on	ADP
ftr-489	247	9	fiscal	fiscal	ADJ
ftr-489	247	10	affairs	affair	NOUN
ftr-489	247	11	,	,	PUNCT
ftr-489	247	12	draft	draft	NOUN
ftr-489	247	13	double	double	ADJ
ftr-489	247	14	taxation	taxation	NOUN
ftr-489	247	15	convention	convention	NOUN
ftr-489	247	16	on	on	ADP
ftr-489	247	17	income	income	NOUN
ftr-489	247	18	and	and	CCONJ
ftr-489	247	19	capital	capital	NOUN
ftr-489	247	20	151	151	NUM
ftr-489	247	21	.	.	PUNCT
ftr-489	248	1	para	para	PROPN
ftr-489	248	2	.	.	PUNCT
ftr-489	249	1	1(2	1(2	NUM
ftr-489	249	2	)	)	PUNCT
ftr-489	249	3	(	(	PUNCT
ftr-489	249	4	1963	1963	NUM
ftr-489	249	5	)	)	PUNCT
ftr-489	249	6	,	,	PUNCT
ftr-489	249	7	"	"	PUNCT
ftr-489	249	8	in	in	ADP
ftr-489	249	9	the	the	DET
ftr-489	249	10	same	same	ADJ
ftr-489	249	11	circumstances	circumstance	NOUN
ftr-489	249	12	"	"	PUNCT
ftr-489	249	13	may	may	AUX
ftr-489	249	14	mean	mean	VERB
ftr-489	249	15	"	"	PUNCT
ftr-489	249	16	in	in	ADP
ftr-489	249	17	substantially	substantially	ADV
ftr-489	249	18	similar	similar	ADJ
ftr-489	249	19	circumstances	circumstance	NOUN
ftr-489	249	20	both	both	CCONJ
ftr-489	249	21	in	in	ADP
ftr-489	249	22	law	law	NOUN
ftr-489	249	23	and	and	CCONJ
ftr-489	249	24	fact	fact	NOUN
ftr-489	249	25	.	.	PUNCT
ftr-489	249	26	"	"	PUNCT
ftr-489	250	1	see	see	VERB
ftr-489	250	2	also	also	ADV
ftr-489	250	3	discussion	discussion	NOUN
ftr-489	250	4	infra	infra	NOUN
ftr-489	250	5	pt	pt	PROPN
ftr-489	250	6	.	.	PROPN
ftr-489	250	7	iv.d	iv.d	PROPN
ftr-489	250	8	.	.	PROPN
ftr-489	250	9	41	41	NUM
ftr-489	250	10	.	.	PUNCT
ftr-489	251	1	1977	1977	NUM
ftr-489	251	2	oecd	oecd	PROPN
ftr-489	251	3	commentaries	commentary	NOUN
ftr-489	251	4	,	,	PUNCT
ftr-489	251	5	supra	supra	PROPN
ftr-489	251	6	note	note	NOUN
ftr-489	251	7	4	4	NUM
ftr-489	251	8	.	.	PUNCT
ftr-489	251	9	art	art	NOUN
ftr-489	251	10	.	.	PUNCT
ftr-489	252	1	24	24	NUM
ftr-489	252	2	.	.	X
ftr-489	253	1	42	42	NUM
ftr-489	253	2	.	.	PUNCT
ftr-489	254	1	1977	1977	NUM
ftr-489	254	2	oecd	oecd	PROPN
ftr-489	254	3	commentaries	commentary	NOUN
ftr-489	254	4	,	,	PUNCT
ftr-489	254	5	supra	supra	PROPN
ftr-489	254	6	note	note	NOUN
ftr-489	254	7	4	4	NUM
ftr-489	254	8	,	,	PUNCT
ftr-489	254	9	art	art	NOUN
ftr-489	254	10	.	.	PUNCT
ftr-489	255	1	24	24	NUM
ftr-489	255	2	,	,	PUNCT
ftr-489	255	3	para	para	NOUN
ftr-489	255	4	.	.	PUNCT
ftr-489	256	1	i	i	PRON
ftr-489	256	2	at	at	ADP
ftr-489	256	3	7	7	NUM
ftr-489	256	4	.	.	PUNCT
ftr-489	257	1	the	the	DET
ftr-489	257	2	oecd	oecd	PROPN
ftr-489	257	3	commentary	commentary	NOUN
ftr-489	257	4	states	state	NOUN
ftr-489	257	5	,	,	PUNCT
ftr-489	257	6	however	however	ADV
ftr-489	257	7	,	,	PUNCT
ftr-489	257	8	that	that	SCONJ
ftr-489	257	9	this	this	DET
ftr-489	257	10	reservation	reservation	NOUN
ftr-489	257	11	is	be	AUX
ftr-489	257	12	not	not	PART
ftr-489	257	13	intended	intend	VERB
ftr-489	257	14	to	to	PART
ftr-489	257	15	apply	apply	VERB
ftr-489	257	16	to	to	ADP
ftr-489	257	17	state	state	NOUN
ftr-489	257	18	corporations	corporation	NOUN
ftr-489	257	19	carrying	carry	VERB
ftr-489	257	20	on	on	ADP
ftr-489	257	21	gainful	gainful	ADJ
ftr-489	257	22	undertakings	undertaking	NOUN
ftr-489	257	23	.	.	PUNCT
ftr-489	258	1	43	43	NUM
ftr-489	258	2	.	.	PUNCT
ftr-489	259	1	a.l.i	a.l.i	PROPN
ftr-489	259	2	.	.	PUNCT
ftr-489	259	3	treaty	treaty	NOUN
ftr-489	259	4	project	project	NOUN
ftr-489	259	5	,	,	PUNCT
ftr-489	259	6	supra	supra	PROPN
ftr-489	259	7	note	note	NOUN
ftr-489	259	8	5	5	NUM
ftr-489	259	9	,	,	PUNCT
ftr-489	259	10	at	at	ADP
ftr-489	259	11	258	258	NUM
ftr-489	259	12	-	-	SYM
ftr-489	259	13	59	59	NUM
ftr-489	259	14	.	.	PUNCT
ftr-489	259	15	44	44	NUM
ftr-489	259	16	.	.	PUNCT
ftr-489	260	1	irc	irc	PROPN
ftr-489	260	2	§	§	PROPN
ftr-489	260	3	170(c	170(c	PROPN
ftr-489	260	4	)	)	PUNCT
ftr-489	260	5	.	.	PUNCT
ftr-489	261	1	the	the	DET
ftr-489	261	2	1977	1977	NUM
ftr-489	261	3	oecd	oecd	PROPN
ftr-489	261	4	commentaries	commentary	NOUN
ftr-489	261	5	do	do	AUX
ftr-489	261	6	not	not	PART
ftr-489	261	7	expressly	expressly	ADV
ftr-489	261	8	discuss	discuss	VERB
ftr-489	261	9	the	the	DET
ftr-489	261	10	deductibility	deductibility	NOUN
ftr-489	261	11	of	of	ADP
ftr-489	261	12	contributions	contribution	NOUN
ftr-489	261	13	made	make	VERB
ftr-489	261	14	to	to	ADP
ftr-489	261	15	such	such	ADJ
ftr-489	261	16	domestic	domestic	ADJ
ftr-489	261	17	exempt	exempt	ADJ
ftr-489	261	18	organizations	organization	NOUN
ftr-489	261	19	.	.	PUNCT
ftr-489	262	1	45	45	NUM
ftr-489	262	2	.	.	PUNCT
ftr-489	263	1	i	i	PRON
ftr-489	263	2	d.	d.	PROPN
ftr-489	263	3	19921	19921	NUM
ftr-489	263	4	florida	florida	PROPN
ftr-489	263	5	tax	tax	PROPN
ftr-489	263	6	review	review	NOUN
ftr-489	263	7	income	income	NOUN
ftr-489	263	8	tax	tax	NOUN
ftr-489	263	9	deduction	deduction	NOUN
ftr-489	263	10	provision	provision	NOUN
ftr-489	263	11	applies	apply	VERB
ftr-489	263	12	to	to	ADP
ftr-489	263	13	both	both	CCONJ
ftr-489	263	14	foreign	foreign	ADJ
ftr-489	263	15	and	and	CCONJ
ftr-489	263	16	domestic	domestic	ADJ
ftr-489	263	17	taxpayers	taxpayer	NOUN
ftr-489	263	18	,	,	PUNCT
ftr-489	263	19	it	it	PRON
ftr-489	263	20	does	do	AUX
ftr-489	263	21	not	not	PART
ftr-489	263	22	appear	appear	VERB
ftr-489	263	23	to	to	PART
ftr-489	263	24	be	be	AUX
ftr-489	263	25	discriminatory	discriminatory	ADJ
ftr-489	263	26	.	.	PUNCT
ftr-489	264	1	however	however	ADV
ftr-489	264	2	,	,	PUNCT
ftr-489	264	3	the	the	DET
ftr-489	264	4	u.s	u.s	PROPN
ftr-489	264	5	.	.	PROPN
ftr-489	264	6	gift	gift	NOUN
ftr-489	264	7	and	and	CCONJ
ftr-489	264	8	estate	estate	NOUN
ftr-489	264	9	tax	tax	NOUN
ftr-489	264	10	charitable	charitable	ADJ
ftr-489	264	11	deduction	deduction	NOUN
ftr-489	264	12	provisions	provision	NOUN
ftr-489	264	13	are	be	AUX
ftr-489	264	14	different	different	ADJ
ftr-489	264	15	for	for	ADP
ftr-489	264	16	resident	resident	ADJ
ftr-489	264	17	and	and	CCONJ
ftr-489	264	18	nonresident	nonresident	ADJ
ftr-489	264	19	taxpayers	taxpayer	NOUN
ftr-489	264	20	.	.	PUNCT
ftr-489	265	1	resident	resident	ADJ
ftr-489	265	2	taxpayers	taxpayer	NOUN
ftr-489	265	3	and	and	CCONJ
ftr-489	265	4	u.s	u.s	PROPN
ftr-489	265	5	.	.	PROPN
ftr-489	265	6	citizens	citizen	NOUN
ftr-489	265	7	are	be	AUX
ftr-489	265	8	permitted	permit	VERB
ftr-489	265	9	charitable	charitable	ADJ
ftr-489	265	10	deductions	deduction	NOUN
ftr-489	265	11	for	for	ADP
ftr-489	265	12	gift	gift	NOUN
ftr-489	265	13	and	and	CCONJ
ftr-489	265	14	estate	estate	NOUN
ftr-489	265	15	tax	tax	NOUN
ftr-489	265	16	purposes	purpose	NOUN
ftr-489	265	17	for	for	ADP
ftr-489	265	18	transfers	transfer	NOUN
ftr-489	265	19	to	to	ADP
ftr-489	265	20	both	both	CCONJ
ftr-489	265	21	domestic	domestic	ADJ
ftr-489	265	22	and	and	CCONJ
ftr-489	265	23	foreign	foreign	ADJ
ftr-489	265	24	charities	charity	NOUN
ftr-489	265	25	,	,	PUNCT
ftr-489	265	26	whereas	whereas	SCONJ
ftr-489	265	27	nonresident	nonresident	ADJ
ftr-489	265	28	taxpayers	taxpayer	NOUN
ftr-489	265	29	who	who	PRON
ftr-489	265	30	are	be	AUX
ftr-489	265	31	not	not	PART
ftr-489	265	32	u.s	u.s	PROPN
ftr-489	265	33	.	.	PROPN
ftr-489	265	34	citizens	citizen	NOUN
ftr-489	265	35	are	be	AUX
ftr-489	265	36	permitted	permit	VERB
ftr-489	265	37	charitable	charitable	ADJ
ftr-489	265	38	deductions	deduction	NOUN
ftr-489	265	39	for	for	ADP
ftr-489	265	40	gift	gift	NOUN
ftr-489	265	41	and	and	CCONJ
ftr-489	265	42	estate	estate	NOUN
ftr-489	265	43	tax	tax	NOUN
ftr-489	265	44	purposes	purpose	NOUN
ftr-489	265	45	only	only	ADV
ftr-489	265	46	for	for	ADP
ftr-489	265	47	transfers	transfer	NOUN
ftr-489	265	48	to	to	ADP
ftr-489	265	49	domestic	domestic	ADJ
ftr-489	265	50	charities.46	charities.46	NOUN
ftr-489	265	51	since	since	SCONJ
ftr-489	265	52	foreign	foreign	ADJ
ftr-489	265	53	charities	charity	NOUN
ftr-489	265	54	are	be	AUX
ftr-489	265	55	generally	generally	ADV
ftr-489	265	56	not	not	PART
ftr-489	265	57	subject	subject	ADJ
ftr-489	265	58	to	to	ADP
ftr-489	265	59	u.s	u.s	PROPN
ftr-489	265	60	.	.	PROPN
ftr-489	265	61	income	income	NOUN
ftr-489	265	62	tax,47	tax,47	NOUN
ftr-489	265	63	it	it	PRON
ftr-489	265	64	would	would	AUX
ftr-489	265	65	be	be	AUX
ftr-489	265	66	difficult	difficult	ADJ
ftr-489	265	67	for	for	SCONJ
ftr-489	265	68	them	they	PRON
ftr-489	265	69	to	to	PART
ftr-489	265	70	claim	claim	VERB
ftr-489	265	71	that	that	SCONJ
ftr-489	265	72	their	their	PRON
ftr-489	265	73	inability	inability	NOUN
ftr-489	265	74	to	to	PART
ftr-489	265	75	receive	receive	VERB
ftr-489	265	76	deductible	deductible	ADJ
ftr-489	265	77	contributions	contribution	NOUN
ftr-489	265	78	is	be	AUX
ftr-489	265	79	a	a	DET
ftr-489	265	80	more	more	ADV
ftr-489	265	81	burdensome	burdensome	ADJ
ftr-489	265	82	tax	tax	NOUN
ftr-489	265	83	or	or	CCONJ
ftr-489	265	84	requirement	requirement	NOUN
ftr-489	265	85	.	.	PUNCT
ftr-489	266	1	in	in	ADP
ftr-489	266	2	addition	addition	NOUN
ftr-489	266	3	,	,	PUNCT
ftr-489	266	4	under	under	ADP
ftr-489	266	5	the	the	DET
ftr-489	266	6	oecd	oecd	PROPN
ftr-489	266	7	commentaries	commentary	NOUN
ftr-489	266	8	,	,	PUNCT
ftr-489	266	9	this	this	DET
ftr-489	266	10	distinction	distinction	NOUN
ftr-489	266	11	is	be	AUX
ftr-489	266	12	permissible	permissible	ADJ
ftr-489	266	13	if	if	SCONJ
ftr-489	266	14	the	the	DET
ftr-489	266	15	ability	ability	NOUN
ftr-489	266	16	to	to	PART
ftr-489	266	17	receive	receive	VERB
ftr-489	266	18	deductible	deductible	ADJ
ftr-489	266	19	contributions	contribution	NOUN
ftr-489	266	20	is	be	AUX
ftr-489	266	21	a	a	DET
ftr-489	266	22	"	"	PUNCT
ftr-489	266	23	special	special	ADJ
ftr-489	266	24	taxation	taxation	NOUN
ftr-489	266	25	privilege	privilege	NOUN
ftr-489	266	26	.	.	PUNCT
ftr-489	267	1	48	48	NUM
ftr-489	267	2	consistent	consistent	ADJ
ftr-489	267	3	with	with	ADP
ftr-489	267	4	this	this	DET
ftr-489	267	5	view	view	NOUN
ftr-489	267	6	,	,	PUNCT
ftr-489	267	7	the	the	DET
ftr-489	267	8	internal	internal	ADJ
ftr-489	267	9	revenue	revenue	NOUN
ftr-489	267	10	service	service	NOUN
ftr-489	267	11	has	have	AUX
ftr-489	267	12	refused	refuse	VERB
ftr-489	267	13	to	to	PART
ftr-489	267	14	extend	extend	VERB
ftr-489	267	15	article	article	NOUN
ftr-489	267	16	24	24	NUM
ftr-489	267	17	to	to	ADP
ftr-489	267	18	foreign	foreign	ADJ
ftr-489	267	19	pension	pension	NOUN
ftr-489	267	20	trusts	trust	NOUN
ftr-489	267	21	.	.	PUNCT
ftr-489	268	1	in	in	ADP
ftr-489	268	2	a	a	DET
ftr-489	268	3	technical	technical	ADJ
ftr-489	268	4	advice	advice	NOUN
ftr-489	268	5	memorandum	memorandum	NOUN
ftr-489	268	6	,	,	PUNCT
ftr-489	268	7	the	the	DET
ftr-489	268	8	service	service	NOUN
ftr-489	268	9	denied	deny	VERB
ftr-489	268	10	income	income	NOUN
ftr-489	268	11	tax	tax	NOUN
ftr-489	268	12	exemption	exemption	NOUN
ftr-489	268	13	to	to	ADP
ftr-489	268	14	a	a	DET
ftr-489	268	15	dutch	dutch	ADJ
ftr-489	268	16	pension	pension	NOUN
ftr-489	268	17	fund	fund	NOUN
ftr-489	268	18	that	that	PRON
ftr-489	268	19	satisfied	satisfy	VERB
ftr-489	268	20	the	the	DET
ftr-489	268	21	requirements	requirement	NOUN
ftr-489	268	22	of	of	ADP
ftr-489	268	23	section	section	NOUN
ftr-489	268	24	401(a	401(a	PROPN
ftr-489	268	25	)	)	PUNCT
ftr-489	268	26	of	of	ADP
ftr-489	268	27	the	the	DET
ftr-489	268	28	code	code	NOUN
ftr-489	268	29	and	and	CCONJ
ftr-489	268	30	related	related	ADJ
ftr-489	268	31	provisions	provision	NOUN
ftr-489	268	32	except	except	SCONJ
ftr-489	268	33	for	for	ADP
ftr-489	268	34	the	the	DET
ftr-489	268	35	fact	fact	NOUN
ftr-489	268	36	that	that	SCONJ
ftr-489	268	37	it	it	PRON
ftr-489	268	38	was	be	AUX
ftr-489	268	39	created	create	VERB
ftr-489	268	40	in	in	ADP
ftr-489	268	41	the	the	DET
ftr-489	268	42	netherlands.49	netherlands.49	NOUN
ftr-489	268	43	in	in	ADP
ftr-489	268	44	reaching	reach	VERB
ftr-489	268	45	that	that	DET
ftr-489	268	46	result	result	NOUN
ftr-489	268	47	,	,	PUNCT
ftr-489	268	48	the	the	DET
ftr-489	268	49	service	service	NOUN
ftr-489	268	50	had	have	VERB
ftr-489	268	51	to	to	PART
ftr-489	268	52	determine	determine	VERB
ftr-489	268	53	whether	whether	SCONJ
ftr-489	268	54	,	,	PUNCT
ftr-489	268	55	in	in	ADP
ftr-489	268	56	spite	spite	NOUN
ftr-489	268	57	of	of	ADP
ftr-489	268	58	the	the	DET
ftr-489	268	59	nondiscrimination	nondiscrimination	NOUN
ftr-489	268	60	provision	provision	NOUN
ftr-489	268	61	in	in	ADP
ftr-489	268	62	the	the	DET
ftr-489	268	63	treaty	treaty	NOUN
ftr-489	268	64	,	,	PUNCT
ftr-489	268	65	exemption	exemption	NOUN
ftr-489	268	66	could	could	AUX
ftr-489	268	67	be	be	AUX
ftr-489	268	68	denied	deny	VERB
ftr-489	268	69	on	on	ADP
ftr-489	268	70	the	the	DET
ftr-489	268	71	grounds	ground	NOUN
ftr-489	268	72	of	of	ADP
ftr-489	268	73	u.s	u.s	PROPN
ftr-489	268	74	.	.	PROPN
ftr-489	268	75	national	national	ADJ
ftr-489	268	76	social	social	ADJ
ftr-489	268	77	purpose.5	purpose.5	VERB
ftr-489	268	78	"	"	PUNCT
ftr-489	268	79	the	the	DET
ftr-489	268	80	technical	technical	ADJ
ftr-489	268	81	advice	advice	NOUN
ftr-489	268	82	memorandum	memorandum	NOUN
ftr-489	268	83	states	state	VERB
ftr-489	268	84	that	that	SCONJ
ftr-489	268	85	the	the	DET
ftr-489	268	86	purpose	purpose	NOUN
ftr-489	268	87	behind	behind	ADP
ftr-489	268	88	the	the	DET
ftr-489	268	89	section	section	NOUN
ftr-489	268	90	501(a	501(a	NUM
ftr-489	268	91	)	)	PUNCT
ftr-489	268	92	exemption	exemption	NOUN
ftr-489	268	93	granted	grant	VERB
ftr-489	268	94	to	to	ADP
ftr-489	268	95	u.s	u.s	PROPN
ftr-489	268	96	.	.	PROPN
ftr-489	268	97	pension	pension	NOUN
ftr-489	268	98	funds	fund	NOUN
ftr-489	268	99	is	be	AUX
ftr-489	268	100	to	to	PART
ftr-489	268	101	encourage	encourage	VERB
ftr-489	268	102	the	the	DET
ftr-489	268	103	development	development	NOUN
ftr-489	268	104	and	and	CCONJ
ftr-489	268	105	use	use	NOUN
ftr-489	268	106	of	of	ADP
ftr-489	268	107	private	private	ADJ
ftr-489	268	108	pension	pension	NOUN
ftr-489	268	109	funds	fund	NOUN
ftr-489	268	110	by	by	ADP
ftr-489	268	111	u.s	u.s	PROPN
ftr-489	268	112	.	.	PROPN
ftr-489	268	113	employers	employer	NOUN
ftr-489	268	114	so	so	SCONJ
ftr-489	268	115	that	that	SCONJ
ftr-489	268	116	their	their	PRON
ftr-489	268	117	u.s	u.s	PROPN
ftr-489	268	118	.	.	PROPN
ftr-489	268	119	employees	employee	NOUN
ftr-489	268	120	will	will	AUX
ftr-489	268	121	not	not	PART
ftr-489	268	122	have	have	VERB
ftr-489	268	123	to	to	PART
ftr-489	268	124	rely	rely	VERB
ftr-489	268	125	on	on	ADP
ftr-489	268	126	public	public	ADJ
ftr-489	268	127	welfare	welfare	NOUN
ftr-489	268	128	after	after	ADP
ftr-489	268	129	retirement	retirement	NOUN
ftr-489	268	130	for	for	ADP
ftr-489	268	131	their	their	PRON
ftr-489	268	132	support.5	support.5	NOUN
ftr-489	268	133	'	'	PUNCT
ftr-489	268	134	in	in	ADP
ftr-489	268	135	the	the	DET
ftr-489	268	136	case	case	NOUN
ftr-489	268	137	under	under	ADP
ftr-489	268	138	consideration	consideration	NOUN
ftr-489	268	139	,	,	PUNCT
ftr-489	268	140	in	in	ADP
ftr-489	268	141	contrast	contrast	NOUN
ftr-489	268	142	,	,	PUNCT
ftr-489	268	143	the	the	DET
ftr-489	268	144	pension	pension	NOUN
ftr-489	268	145	fund	fund	NOUN
ftr-489	268	146	's	's	PART
ftr-489	268	147	beneficiaries	beneficiary	NOUN
ftr-489	268	148	were	be	AUX
ftr-489	268	149	primarily	primarily	ADV
ftr-489	268	150	employees	employee	NOUN
ftr-489	268	151	other	other	ADJ
ftr-489	268	152	than	than	ADP
ftr-489	268	153	u.s	u.s	PROPN
ftr-489	268	154	.	.	PROPN
ftr-489	268	155	nationals	national	NOUN
ftr-489	268	156	or	or	CCONJ
ftr-489	268	157	residents	resident	NOUN
ftr-489	268	158	.	.	PUNCT
ftr-489	269	1	because	because	SCONJ
ftr-489	269	2	the	the	DET
ftr-489	269	3	social	social	ADJ
ftr-489	269	4	purposes	purpose	NOUN
ftr-489	269	5	served	serve	VERB
ftr-489	269	6	by	by	ADP
ftr-489	269	7	domestic	domestic	ADJ
ftr-489	269	8	pension	pension	NOUN
ftr-489	269	9	plans	plan	NOUN
ftr-489	269	10	-	-	PUNCT
ftr-489	269	11	to	to	PART
ftr-489	269	12	benefit	benefit	VERB
ftr-489	269	13	u.s	u.s	PROPN
ftr-489	269	14	.	.	PROPN
ftr-489	269	15	workers	worker	NOUN
ftr-489	269	16	-	-	PUNCT
ftr-489	269	17	did	do	AUX
ftr-489	269	18	not	not	PART
ftr-489	269	19	apply	apply	VERB
ftr-489	269	20	to	to	ADP
ftr-489	269	21	a	a	DET
ftr-489	269	22	foreign	foreign	ADJ
ftr-489	269	23	pension	pension	NOUN
ftr-489	269	24	fund	fund	NOUN
ftr-489	269	25	benefiting	benefit	VERB
ftr-489	269	26	primarily	primarily	ADV
ftr-489	269	27	non	non	ADJ
ftr-489	269	28	-	-	ADJ
ftr-489	269	29	u.s	u.s	PROPN
ftr-489	269	30	.	.	PROPN
ftr-489	269	31	workers	worker	NOUN
ftr-489	269	32	,	,	PUNCT
ftr-489	269	33	the	the	DET
ftr-489	269	34	46	46	NUM
ftr-489	269	35	.	.	PUNCT
ftr-489	270	1	compare	compare	VERB
ftr-489	270	2	irc	irc	PROPN
ftr-489	270	3	§	§	PROPN
ftr-489	270	4	2522(a	2522(a	NOUN
ftr-489	270	5	)	)	PUNCT
ftr-489	270	6	with	with	ADP
ftr-489	270	7	irc	irc	PROPN
ftr-489	270	8	§	§	PROPN
ftr-489	270	9	2522(b	2522(b	NOUN
ftr-489	270	10	)	)	PUNCT
ftr-489	271	1	(	(	PUNCT
ftr-489	271	2	relating	relate	VERB
ftr-489	271	3	to	to	ADP
ftr-489	271	4	charitable	charitable	ADJ
ftr-489	271	5	gifts	gift	NOUN
ftr-489	271	6	)	)	PUNCT
ftr-489	271	7	and	and	CCONJ
ftr-489	271	8	irc	irc	ADP
ftr-489	271	9	§	§	PROPN
ftr-489	271	10	2055	2055	NUM
ftr-489	271	11	with	with	ADP
ftr-489	271	12	irc	irc	PROPN
ftr-489	271	13	§	§	PROPN
ftr-489	271	14	2106(a)(2	2106(a)(2	NOUN
ftr-489	271	15	)	)	PUNCT
ftr-489	271	16	(	(	PUNCT
ftr-489	271	17	relating	relate	VERB
ftr-489	271	18	to	to	ADP
ftr-489	271	19	charitable	charitable	ADJ
ftr-489	271	20	bequests	bequest	NOUN
ftr-489	271	21	)	)	PUNCT
ftr-489	271	22	.	.	PUNCT
ftr-489	272	1	47	47	NUM
ftr-489	272	2	.	.	PUNCT
ftr-489	273	1	irc	irc	PROPN
ftr-489	273	2	§	§	PROPN
ftr-489	273	3	501(c)(3	501(c)(3	NUM
ftr-489	273	4	)	)	PUNCT
ftr-489	273	5	.	.	PUNCT
ftr-489	274	1	a	a	DET
ftr-489	274	2	foreign	foreign	ADJ
ftr-489	274	3	charity	charity	NOUN
ftr-489	274	4	may	may	AUX
ftr-489	274	5	be	be	AUX
ftr-489	274	6	subject	subject	ADJ
ftr-489	274	7	to	to	ADP
ftr-489	274	8	u.s	u.s	PROPN
ftr-489	274	9	.	.	PROPN
ftr-489	274	10	tax	tax	NOUN
ftr-489	274	11	,	,	PUNCT
ftr-489	274	12	however	however	ADV
ftr-489	274	13	,	,	PUNCT
ftr-489	274	14	on	on	ADP
ftr-489	274	15	any	any	DET
ftr-489	274	16	unrelated	unrelated	ADJ
ftr-489	274	17	business	business	NOUN
ftr-489	274	18	taxable	taxable	ADJ
ftr-489	274	19	income	income	NOUN
ftr-489	274	20	of	of	ADP
ftr-489	274	21	the	the	DET
ftr-489	274	22	organization	organization	NOUN
ftr-489	274	23	.	.	PUNCT
ftr-489	275	1	see	see	VERB
ftr-489	275	2	irc	irc	PROPN
ftr-489	275	3	§	§	PROPN
ftr-489	275	4	§	§	PROPN
ftr-489	275	5	51	51	NUM
ftr-489	275	6	l(a	l(a	PROPN
ftr-489	275	7	)	)	PUNCT
ftr-489	275	8	,	,	PUNCT
ftr-489	275	9	512(a)(2	512(a)(2	NUM
ftr-489	275	10	)	)	PUNCT
ftr-489	275	11	.	.	PUNCT
ftr-489	276	1	48	48	NUM
ftr-489	276	2	.	.	X
ftr-489	277	1	1977	1977	NUM
ftr-489	277	2	oecd	oecd	PROPN
ftr-489	277	3	commentaries	commentary	NOUN
ftr-489	277	4	,	,	PUNCT
ftr-489	277	5	supra	supra	PROPN
ftr-489	277	6	note	note	NOUN
ftr-489	277	7	4	4	NUM
ftr-489	277	8	,	,	PUNCT
ftr-489	277	9	art	art	NOUN
ftr-489	277	10	.	.	PUNCT
ftr-489	278	1	24	24	NUM
ftr-489	278	2	.	.	PUNCT
ftr-489	279	1	the	the	DET
ftr-489	279	2	coverage	coverage	NOUN
ftr-489	279	3	of	of	ADP
ftr-489	279	4	cross	cross	ADJ
ftr-489	279	5	-	-	ADJ
ftr-489	279	6	border	border	ADJ
ftr-489	279	7	charitable	charitable	ADJ
ftr-489	279	8	contributions	contribution	NOUN
ftr-489	279	9	in	in	ADP
ftr-489	279	10	the	the	DET
ftr-489	279	11	u.s.-can	u.s.-can	NOUN
ftr-489	279	12	.	.	PUNCT
ftr-489	280	1	treaty	treaty	NOUN
ftr-489	280	2	may	may	AUX
ftr-489	280	3	also	also	ADV
ftr-489	280	4	indicate	indicate	VERB
ftr-489	280	5	that	that	SCONJ
ftr-489	280	6	the	the	DET
ftr-489	280	7	u.s	u.s	PROPN
ftr-489	280	8	.	.	PROPN
ftr-489	280	9	and	and	CCONJ
ftr-489	280	10	its	its	PRON
ftr-489	280	11	treaty	treaty	NOUN
ftr-489	280	12	partners	partner	NOUN
ftr-489	280	13	acknowledge	acknowledge	VERB
ftr-489	280	14	that	that	SCONJ
ftr-489	280	15	the	the	DET
ftr-489	280	16	limitation	limitation	NOUN
ftr-489	280	17	on	on	ADP
ftr-489	280	18	charitable	charitable	ADJ
ftr-489	280	19	donees	donee	NOUN
ftr-489	280	20	is	be	AUX
ftr-489	280	21	not	not	PART
ftr-489	280	22	violative	violative	ADJ
ftr-489	280	23	of	of	ADP
ftr-489	280	24	article	article	NOUN
ftr-489	280	25	24	24	NUM
ftr-489	280	26	.	.	PUNCT
ftr-489	281	1	see	see	VERB
ftr-489	281	2	u.s.-can	u.s.-can	PROPN
ftr-489	281	3	.	.	PUNCT
ftr-489	282	1	treaty	treaty	NOUN
ftr-489	282	2	,	,	PUNCT
ftr-489	282	3	supra	supra	PROPN
ftr-489	282	4	note	note	PROPN
ftr-489	282	5	15	15	NUM
ftr-489	282	6	,	,	PUNCT
ftr-489	282	7	art	art	NOUN
ftr-489	282	8	.	.	PUNCT
ftr-489	283	1	xxi(5	xxi(5	PROPN
ftr-489	283	2	)	)	PUNCT
ftr-489	283	3	.	.	PUNCT
ftr-489	284	1	49	49	NUM
ftr-489	284	2	.	.	PUNCT
ftr-489	285	1	i.r.s	i.r.s	PROPN
ftr-489	285	2	.	.	PUNCT
ftr-489	286	1	t.a.m	t.a.m	PROPN
ftr-489	286	2	.	.	PROPN
ftr-489	286	3	8030005	8030005	NUM
ftr-489	286	4	(	(	PUNCT
ftr-489	286	5	mar	mar	PROPN
ftr-489	286	6	.	.	PROPN
ftr-489	286	7	28	28	NUM
ftr-489	286	8	,	,	PUNCT
ftr-489	286	9	1980	1980	NUM
ftr-489	286	10	)	)	PUNCT
ftr-489	286	11	.	.	PUNCT
ftr-489	287	1	50	50	NUM
ftr-489	287	2	.	.	PUNCT
ftr-489	288	1	i	i	PRON
ftr-489	288	2	d.	d.	PROPN
ftr-489	288	3	another	another	DET
ftr-489	288	4	issue	issue	NOUN
ftr-489	288	5	was	be	AUX
ftr-489	288	6	whether	whether	SCONJ
ftr-489	288	7	the	the	DET
ftr-489	288	8	permanent	permanent	ADJ
ftr-489	288	9	establishment	establishment	NOUN
ftr-489	288	10	nondiscrimination	nondiscrimination	NOUN
ftr-489	288	11	provision	provision	NOUN
ftr-489	288	12	of	of	ADP
ftr-489	288	13	article	article	NOUN
ftr-489	288	14	24(3	24(3	NUM
ftr-489	288	15	)	)	PUNCT
ftr-489	288	16	,	,	PUNCT
ftr-489	288	17	which	which	PRON
ftr-489	288	18	uses	use	VERB
ftr-489	288	19	the	the	DET
ftr-489	288	20	term	term	NOUN
ftr-489	288	21	"	"	PUNCT
ftr-489	288	22	same	same	ADJ
ftr-489	288	23	activities	activity	NOUN
ftr-489	288	24	"	"	PUNCT
ftr-489	288	25	could	could	AUX
ftr-489	288	26	be	be	AUX
ftr-489	288	27	broadened	broaden	VERB
ftr-489	288	28	to	to	PART
ftr-489	288	29	include	include	VERB
ftr-489	288	30	the	the	DET
ftr-489	288	31	"	"	PUNCT
ftr-489	288	32	same	same	ADJ
ftr-489	288	33	circumstances	circumstance	NOUN
ftr-489	288	34	"	"	PUNCT
ftr-489	288	35	as	as	ADP
ftr-489	288	36	in	in	ADP
ftr-489	288	37	article	article	NOUN
ftr-489	288	38	24(t	24(t	NUM
ftr-489	288	39	)	)	PUNCT
ftr-489	288	40	.	.	PUNCT
ftr-489	289	1	the	the	DET
ftr-489	289	2	service	service	NOUN
ftr-489	289	3	concluded	conclude	VERB
ftr-489	289	4	,	,	PUNCT
ftr-489	289	5	without	without	ADP
ftr-489	289	6	analysis	analysis	NOUN
ftr-489	289	7	,	,	PUNCT
ftr-489	289	8	that	that	SCONJ
ftr-489	289	9	"	"	PUNCT
ftr-489	289	10	same	same	ADJ
ftr-489	289	11	activities	activity	NOUN
ftr-489	289	12	"	"	PUNCT
ftr-489	289	13	means	mean	VERB
ftr-489	289	14	the	the	DET
ftr-489	289	15	same	same	ADJ
ftr-489	289	16	thing	thing	NOUN
ftr-489	289	17	as	as	ADP
ftr-489	289	18	"	"	PUNCT
ftr-489	289	19	same	same	ADJ
ftr-489	289	20	circumstances	circumstance	NOUN
ftr-489	289	21	.	.	PUNCT
ftr-489	289	22	"	"	PUNCT
ftr-489	290	1	i	i	PRON
ftr-489	290	2	d.	d.	PROPN
ftr-489	290	3	51	51	NUM
ftr-489	290	4	.	.	PUNCT
ftr-489	291	1	i	i	PRON
ftr-489	291	2	d.	d.	PROPN
ftr-489	292	1	[	[	X
ftr-489	292	2	vol	vol	NOUN
ftr-489	292	3	1:2	1:2	NUM
ftr-489	292	4	treaty	treaty	NOUN
ftr-489	292	5	-	-	PUNCT
ftr-489	292	6	based	base	VERB
ftr-489	292	7	nondiscrimination	nondiscrimination	NOUN
ftr-489	292	8	dutch	dutch	PROPN
ftr-489	292	9	pension	pension	NOUN
ftr-489	292	10	fund	fund	NOUN
ftr-489	292	11	was	be	AUX
ftr-489	292	12	held	hold	VERB
ftr-489	292	13	taxable.52	taxable.52	NOUN
ftr-489	292	14	the	the	DET
ftr-489	292	15	ali	ali	PROPN
ftr-489	292	16	has	have	AUX
ftr-489	292	17	suggested	suggest	VERB
ftr-489	292	18	that	that	SCONJ
ftr-489	292	19	a	a	DET
ftr-489	292	20	taxing	tax	VERB
ftr-489	292	21	country	country	NOUN
ftr-489	292	22	should	should	AUX
ftr-489	292	23	not	not	PART
ftr-489	292	24	be	be	AUX
ftr-489	292	25	considered	consider	VERB
ftr-489	292	26	to	to	PART
ftr-489	292	27	be	be	AUX
ftr-489	292	28	engaged	engage	VERB
ftr-489	292	29	in	in	ADP
ftr-489	292	30	prohibited	prohibit	VERB
ftr-489	292	31	discrimination	discrimination	NOUN
ftr-489	292	32	if	if	SCONJ
ftr-489	292	33	its	its	PRON
ftr-489	292	34	treatment	treatment	NOUN
ftr-489	292	35	of	of	ADP
ftr-489	292	36	foreign	foreign	ADJ
ftr-489	292	37	treaty	treaty	NOUN
ftr-489	292	38	beneficiaries	beneficiary	NOUN
ftr-489	292	39	,	,	PUNCT
ftr-489	292	40	or	or	CCONJ
ftr-489	292	41	entities	entity	NOUN
ftr-489	292	42	owned	own	VERB
ftr-489	292	43	by	by	ADP
ftr-489	292	44	them	they	PRON
ftr-489	292	45	,	,	PUNCT
ftr-489	292	46	is	be	AUX
ftr-489	292	47	"	"	PUNCT
ftr-489	292	48	reasonably	reasonably	ADV
ftr-489	292	49	comparable	comparable	ADJ
ftr-489	292	50	"	"	PUNCT
ftr-489	292	51	to	to	ADP
ftr-489	292	52	the	the	DET
ftr-489	292	53	treatment	treatment	NOUN
ftr-489	292	54	extended	extend	VERB
ftr-489	292	55	to	to	ADP
ftr-489	292	56	resident	resident	ADJ
ftr-489	292	57	taxpayers	taxpayer	NOUN
ftr-489	292	58	or	or	CCONJ
ftr-489	292	59	entities	entity	NOUN
ftr-489	292	60	owned	own	VERB
ftr-489	292	61	by	by	ADP
ftr-489	292	62	them	they	PRON
ftr-489	292	63	.	.	PUNCT
ftr-489	293	1	53	53	NUM
ftr-489	293	2	similarly	similarly	ADV
ftr-489	293	3	,	,	PUNCT
ftr-489	293	4	the	the	DET
ftr-489	293	5	ali	ali	PROPN
ftr-489	293	6	states	state	VERB
ftr-489	293	7	that	that	SCONJ
ftr-489	293	8	the	the	DET
ftr-489	293	9	fact	fact	NOUN
ftr-489	293	10	that	that	SCONJ
ftr-489	293	11	foreign	foreign	ADJ
ftr-489	293	12	taxpayers	taxpayer	NOUN
ftr-489	293	13	are	be	AUX
ftr-489	293	14	subject	subject	ADJ
ftr-489	293	15	to	to	ADP
ftr-489	293	16	limited	limit	VERB
ftr-489	293	17	tax	tax	NOUN
ftr-489	293	18	jurisdiction	jurisdiction	NOUN
ftr-489	293	19	in	in	ADP
ftr-489	293	20	the	the	DET
ftr-489	293	21	source	source	NOUN
ftr-489	293	22	country	country	NOUN
ftr-489	293	23	,	,	PUNCT
ftr-489	293	24	and	and	CCONJ
ftr-489	293	25	frequently	frequently	ADV
ftr-489	293	26	have	have	VERB
ftr-489	293	27	few	few	ADJ
ftr-489	293	28	(	(	PUNCT
ftr-489	293	29	if	if	SCONJ
ftr-489	293	30	any	any	PRON
ftr-489	293	31	)	)	PUNCT
ftr-489	293	32	assets	asset	NOUN
ftr-489	293	33	located	locate	VERB
ftr-489	293	34	there	there	ADV
ftr-489	293	35	,	,	PUNCT
ftr-489	293	36	may	may	AUX
ftr-489	293	37	justify	justify	VERB
ftr-489	293	38	differences	difference	NOUN
ftr-489	293	39	in	in	ADP
ftr-489	293	40	enforcement	enforcement	NOUN
ftr-489	293	41	and	and	CCONJ
ftr-489	293	42	collection	collection	NOUN
ftr-489	293	43	mechanisms	mechanism	NOUN
ftr-489	293	44	without	without	ADP
ftr-489	293	45	introducing	introduce	VERB
ftr-489	293	46	prohibited	prohibit	VERB
ftr-489	293	47	discrimination	discrimination	NOUN
ftr-489	293	48	.	.	PUNCT
ftr-489	294	1	nevertheless	nevertheless	ADV
ftr-489	294	2	,	,	PUNCT
ftr-489	294	3	the	the	DET
ftr-489	294	4	all	all	PRON
ftr-489	294	5	suggests	suggest	VERB
ftr-489	294	6	that	that	SCONJ
ftr-489	294	7	no	no	DET
ftr-489	294	8	remedy	remedy	NOUN
ftr-489	294	9	should	should	AUX
ftr-489	294	10	inhere	inhere	VERB
ftr-489	294	11	under	under	ADP
ftr-489	294	12	a	a	DET
ftr-489	294	13	nondiscrimination	nondiscrimination	NOUN
ftr-489	294	14	article	article	NOUN
ftr-489	294	15	unless	unless	SCONJ
ftr-489	294	16	the	the	DET
ftr-489	294	17	effect	effect	NOUN
ftr-489	294	18	of	of	ADP
ftr-489	294	19	the	the	DET
ftr-489	294	20	violation	violation	NOUN
ftr-489	294	21	puts	put	VERB
ftr-489	294	22	the	the	DET
ftr-489	294	23	person	person	NOUN
ftr-489	294	24	or	or	CCONJ
ftr-489	294	25	entity	entity	NOUN
ftr-489	294	26	at	at	ADP
ftr-489	294	27	a	a	DET
ftr-489	294	28	substantively	substantively	ADV
ftr-489	294	29	significant	significant	ADJ
ftr-489	294	30	disadvantage	disadvantage	NOUN
ftr-489	294	31	in	in	ADP
ftr-489	294	32	relation	relation	NOUN
ftr-489	294	33	to	to	ADP
ftr-489	294	34	domestic	domestic	ADJ
ftr-489	294	35	or	or	CCONJ
ftr-489	294	36	domestically	domestically	ADV
ftr-489	294	37	owned	own	VERB
ftr-489	294	38	taxpayers	taxpayer	NOUN
ftr-489	294	39	.	.	PUNCT
ftr-489	295	1	such	such	ADJ
ftr-489	295	2	differences	difference	NOUN
ftr-489	295	3	are	be	AUX
ftr-489	295	4	sometimes	sometimes	ADV
ftr-489	295	5	rationalized	rationalize	VERB
ftr-489	295	6	and	and	CCONJ
ftr-489	295	7	referred	refer	VERB
ftr-489	295	8	to	to	ADP
ftr-489	295	9	as	as	ADP
ftr-489	295	10	"	"	PUNCT
ftr-489	295	11	procedural	procedural	ADJ
ftr-489	295	12	"	"	PUNCT
ftr-489	295	13	rather	rather	ADV
ftr-489	295	14	than	than	ADP
ftr-489	295	15	"	"	PUNCT
ftr-489	295	16	substantive	substantive	ADJ
ftr-489	295	17	"	"	PUNCT
ftr-489	295	18	differences	difference	NOUN
ftr-489	295	19	.	.	PUNCT
ftr-489	296	1	"	"	PUNCT
ftr-489	296	2	'	'	PUNCT
ftr-489	296	3	but	but	CCONJ
ftr-489	296	4	the	the	DET
ftr-489	296	5	use	use	NOUN
ftr-489	296	6	of	of	ADP
ftr-489	296	7	a	a	DET
ftr-489	296	8	label	label	NOUN
ftr-489	296	9	,	,	PUNCT
ftr-489	296	10	while	while	SCONJ
ftr-489	296	11	convenient	convenient	ADJ
ftr-489	296	12	,	,	PUNCT
ftr-489	296	13	does	do	AUX
ftr-489	296	14	not	not	PART
ftr-489	296	15	necessarily	necessarily	ADV
ftr-489	296	16	provide	provide	VERB
ftr-489	296	17	insight	insight	NOUN
ftr-489	296	18	into	into	ADP
ftr-489	296	19	which	which	PRON
ftr-489	296	20	distinctions	distinction	NOUN
ftr-489	296	21	in	in	ADP
ftr-489	296	22	treatment	treatment	NOUN
ftr-489	296	23	are	be	AUX
ftr-489	296	24	or	or	CCONJ
ftr-489	296	25	should	should	AUX
ftr-489	296	26	be	be	AUX
ftr-489	296	27	permitted	permit	VERB
ftr-489	296	28	.	.	PUNCT
ftr-489	297	1	c.	c.	PROPN
ftr-489	297	2	which	which	DET
ftr-489	297	3	country	country	NOUN
ftr-489	297	4	comparison	comparison	VERB
ftr-489	297	5	the	the	DET
ftr-489	297	6	internal	internal	ADJ
ftr-489	297	7	revenue	revenue	NOUN
ftr-489	297	8	service	service	NOUN
ftr-489	297	9	has	have	AUX
ftr-489	297	10	not	not	PART
ftr-489	297	11	always	always	ADV
ftr-489	297	12	taken	take	VERB
ftr-489	297	13	a	a	DET
ftr-489	297	14	consistent	consistent	ADJ
ftr-489	297	15	approach	approach	NOUN
ftr-489	297	16	in	in	ADP
ftr-489	297	17	determining	determine	VERB
ftr-489	297	18	what	what	PRON
ftr-489	297	19	comparison	comparison	NOUN
ftr-489	297	20	is	be	AUX
ftr-489	297	21	required	require	VERB
ftr-489	297	22	under	under	ADP
ftr-489	297	23	the	the	DET
ftr-489	297	24	nondiscrimination	nondiscrimination	NOUN
ftr-489	297	25	provision	provision	NOUN
ftr-489	297	26	.	.	PUNCT
ftr-489	298	1	article	article	NOUN
ftr-489	298	2	24(1	24(1	NUM
ftr-489	298	3	)	)	PUNCT
ftr-489	298	4	of	of	ADP
ftr-489	298	5	the	the	DET
ftr-489	298	6	1981	1981	NUM
ftr-489	298	7	u.s	u.s	PROPN
ftr-489	298	8	.	.	PROPN
ftr-489	298	9	model	model	PROPN
ftr-489	298	10	,	,	PUNCT
ftr-489	298	11	for	for	ADP
ftr-489	298	12	example	example	NOUN
ftr-489	298	13	,	,	PUNCT
ftr-489	298	14	is	be	AUX
ftr-489	298	15	susceptible	susceptible	ADJ
ftr-489	298	16	of	of	ADP
ftr-489	298	17	two	two	NUM
ftr-489	298	18	interpretations	interpretation	NOUN
ftr-489	298	19	.	.	PUNCT
ftr-489	299	1	first	first	ADV
ftr-489	299	2	,	,	PUNCT
ftr-489	299	3	it	it	PRON
ftr-489	299	4	can	can	AUX
ftr-489	299	5	be	be	AUX
ftr-489	299	6	interpreted	interpret	VERB
ftr-489	299	7	as	as	ADP
ftr-489	299	8	prohibiting	prohibit	VERB
ftr-489	299	9	the	the	DET
ftr-489	299	10	united	united	PROPN
ftr-489	299	11	states	states	PROPN
ftr-489	299	12	from	from	ADP
ftr-489	299	13	imposing	impose	VERB
ftr-489	299	14	taxes	taxis	NOUN
ftr-489	299	15	on	on	ADP
ftr-489	299	16	foreign	foreign	ADJ
ftr-489	299	17	citizens	citizen	NOUN
ftr-489	299	18	who	who	PRON
ftr-489	299	19	reside	reside	VERB
ftr-489	299	20	in	in	ADP
ftr-489	299	21	the	the	DET
ftr-489	299	22	united	united	PROPN
ftr-489	299	23	states	states	PROPN
ftr-489	299	24	which	which	PRON
ftr-489	299	25	taxes	taxis	NOUN
ftr-489	299	26	are	be	AUX
ftr-489	299	27	more	more	ADV
ftr-489	299	28	burdensome	burdensome	ADJ
ftr-489	299	29	than	than	ADP
ftr-489	299	30	those	those	PRON
ftr-489	299	31	imposed	impose	VERB
ftr-489	299	32	by	by	ADP
ftr-489	299	33	the	the	DET
ftr-489	299	34	foreign	foreign	ADJ
ftr-489	299	35	country	country	NOUN
ftr-489	299	36	on	on	ADP
ftr-489	299	37	u.s	u.s	PROPN
ftr-489	299	38	.	.	PROPN
ftr-489	299	39	citizens	citizen	NOUN
ftr-489	299	40	who	who	PRON
ftr-489	299	41	reside	reside	VERB
ftr-489	299	42	in	in	ADP
ftr-489	299	43	the	the	DET
ftr-489	299	44	foreign	foreign	ADJ
ftr-489	299	45	country	country	NOUN
ftr-489	299	46	.	.	PUNCT
ftr-489	300	1	such	such	DET
ftr-489	300	2	a	a	DET
ftr-489	300	3	comparison	comparison	NOUN
ftr-489	300	4	might	might	AUX
ftr-489	300	5	be	be	AUX
ftr-489	300	6	referred	refer	VERB
ftr-489	300	7	to	to	ADP
ftr-489	300	8	as	as	ADP
ftr-489	300	9	a	a	DET
ftr-489	300	10	"	"	PUNCT
ftr-489	300	11	foreign	foreign	ADJ
ftr-489	300	12	-	-	PUNCT
ftr-489	300	13	tax	tax	NOUN
ftr-489	300	14	jurisdiction	jurisdiction	NOUN
ftr-489	300	15	"	"	PUNCT
ftr-489	300	16	or	or	CCONJ
ftr-489	300	17	"	"	PUNCT
ftr-489	300	18	reciprocal	reciprocal	ADJ
ftr-489	300	19	"	"	PUNCT
ftr-489	300	20	comparison	comparison	NOUN
ftr-489	300	21	.	.	PUNCT
ftr-489	301	1	second	second	ADJ
ftr-489	301	2	,	,	PUNCT
ftr-489	301	3	the	the	DET
ftr-489	301	4	1981	1981	NUM
ftr-489	301	5	u.s	u.s	PROPN
ftr-489	301	6	.	.	PROPN
ftr-489	301	7	model	model	NOUN
ftr-489	301	8	can	can	AUX
ftr-489	301	9	be	be	AUX
ftr-489	301	10	interpreted	interpret	VERB
ftr-489	301	11	as	as	ADP
ftr-489	301	12	prohibiting	prohibit	VERB
ftr-489	301	13	the	the	DET
ftr-489	301	14	united	united	PROPN
ftr-489	301	15	states	states	PROPN
ftr-489	301	16	from	from	ADP
ftr-489	301	17	imposing	impose	VERB
ftr-489	301	18	more	more	ADV
ftr-489	301	19	burdensome	burdensome	ADJ
ftr-489	301	20	taxes	taxis	NOUN
ftr-489	301	21	on	on	ADP
ftr-489	301	22	foreign	foreign	ADJ
ftr-489	301	23	citizens	citizen	NOUN
ftr-489	301	24	who	who	PRON
ftr-489	301	25	reside	reside	VERB
ftr-489	301	26	in	in	ADP
ftr-489	301	27	the	the	DET
ftr-489	301	28	united	united	PROPN
ftr-489	301	29	states	states	PROPN
ftr-489	301	30	than	than	SCONJ
ftr-489	301	31	are	be	AUX
ftr-489	301	32	imposed	impose	VERB
ftr-489	301	33	on	on	ADP
ftr-489	301	34	resident	resident	ADJ
ftr-489	301	35	u.s	u.s	PROPN
ftr-489	301	36	.	.	PROPN
ftr-489	301	37	citizens	citizen	NOUN
ftr-489	301	38	.	.	PUNCT
ftr-489	302	1	such	such	DET
ftr-489	302	2	a	a	DET
ftr-489	302	3	comparison	comparison	NOUN
ftr-489	302	4	might	might	AUX
ftr-489	302	5	be	be	AUX
ftr-489	302	6	referred	refer	VERB
ftr-489	302	7	to	to	ADP
ftr-489	302	8	as	as	ADP
ftr-489	302	9	a	a	DET
ftr-489	302	10	"	"	PUNCT
ftr-489	302	11	source	source	NOUN
ftr-489	302	12	-	-	PUNCT
ftr-489	302	13	jurisdiction	jurisdiction	NOUN
ftr-489	302	14	"	"	PUNCT
ftr-489	302	15	comparison	comparison	NOUN
ftr-489	302	16	.	.	PUNCT
ftr-489	303	1	in	in	ADP
ftr-489	303	2	a	a	DET
ftr-489	303	3	ruling	ruling	NOUN
ftr-489	303	4	under	under	ADP
ftr-489	303	5	the	the	DET
ftr-489	303	6	former	former	ADJ
ftr-489	303	7	(	(	PUNCT
ftr-489	303	8	1941	1941	NUM
ftr-489	303	9	)	)	PUNCT
ftr-489	303	10	u.s.-canada	u.s.-canada	NOUN
ftr-489	303	11	treaty	treaty	PROPN
ftr-489	303	12	,	,	PUNCT
ftr-489	303	13	the	the	DET
ftr-489	303	14	internal	internal	ADJ
ftr-489	303	15	revenue	revenue	NOUN
ftr-489	303	16	service	service	NOUN
ftr-489	303	17	determined	determine	VERB
ftr-489	303	18	that	that	SCONJ
ftr-489	303	19	the	the	DET
ftr-489	303	20	source	source	NOUN
ftr-489	303	21	-	-	PUNCT
ftr-489	303	22	jurisdiction	jurisdiction	NOUN
ftr-489	303	23	comparison	comparison	NOUN
ftr-489	303	24	is	be	AUX
ftr-489	303	25	the	the	DET
ftr-489	303	26	correct	correct	ADJ
ftr-489	303	27	one	one	NOUN
ftr-489	303	28	and	and	CCONJ
ftr-489	303	29	denied	deny	VERB
ftr-489	303	30	canadian	canadian	ADJ
ftr-489	303	31	citizens	citizen	NOUN
ftr-489	303	32	who	who	PRON
ftr-489	303	33	were	be	AUX
ftr-489	303	34	part	part	ADJ
ftr-489	303	35	-	-	PUNCT
ftr-489	303	36	year	year	NOUN
ftr-489	303	37	united	united	PROPN
ftr-489	303	38	states	states	PROPN
ftr-489	303	39	residents	resident	NOUN
ftr-489	303	40	the	the	DET
ftr-489	303	41	benefit	benefit	NOUN
ftr-489	303	42	of	of	ADP
ftr-489	303	43	electing	elect	VERB
ftr-489	303	44	head	head	NOUN
ftr-489	303	45	-	-	PUNCT
ftr-489	303	46	of	of	ADP
ftr-489	303	47	-	-	PUNCT
ftr-489	303	48	household	household	NOUN
ftr-489	303	49	or	or	CCONJ
ftr-489	303	50	joint	joint	NOUN
ftr-489	303	51	-	-	PUNCT
ftr-489	303	52	filing	filing	NOUN
ftr-489	303	53	tax	tax	NOUN
ftr-489	303	54	52	52	NUM
ftr-489	303	55	.	.	PUNCT
ftr-489	304	1	i	i	PRON
ftr-489	304	2	d.	d.	PROPN
ftr-489	304	3	53	53	NUM
ftr-489	304	4	.	.	PUNCT
ftr-489	305	1	see	see	VERB
ftr-489	305	2	a.li	a.li	PROPN
ftr-489	305	3	.	.	PROPN
ftr-489	305	4	treaty	treaty	NOUN
ftr-489	305	5	project	project	NOUN
ftr-489	305	6	,	,	PUNCT
ftr-489	305	7	supra	supra	PROPN
ftr-489	305	8	note	note	NOUN
ftr-489	305	9	5	5	NUM
ftr-489	305	10	.	.	PUNCT
ftr-489	306	1	at	at	ADP
ftr-489	306	2	255	255	NUM
ftr-489	306	3	.	.	PUNCT
ftr-489	307	1	54	54	NUM
ftr-489	307	2	.	.	PUNCT
ftr-489	308	1	a.l.i	a.l.i	PROPN
ftr-489	308	2	.	.	PUNCT
ftr-489	308	3	treaty	treaty	NOUN
ftr-489	308	4	project	project	NOUN
ftr-489	308	5	,	,	PUNCT
ftr-489	308	6	supra	supra	PROPN
ftr-489	308	7	note	note	NOUN
ftr-489	308	8	5	5	NUM
ftr-489	308	9	.	.	PUNCT
ftr-489	308	10	at	at	ADP
ftr-489	308	11	256	256	NUM
ftr-489	308	12	.	.	PUNCT
ftr-489	308	13	55	55	NUM
ftr-489	308	14	.	.	PUNCT
ftr-489	309	1	a.l.i	a.l.i	PROPN
ftr-489	309	2	.	.	PUNCT
ftr-489	309	3	treaty	treaty	NOUN
ftr-489	309	4	project	project	NOUN
ftr-489	309	5	,	,	PUNCT
ftr-489	309	6	supra	supra	PROPN
ftr-489	309	7	note	note	NOUN
ftr-489	309	8	5	5	NUM
ftr-489	309	9	.	.	PUNCT
ftr-489	309	10	at	at	ADP
ftr-489	309	11	256	256	NUM
ftr-489	309	12	.	.	X
ftr-489	309	13	56	56	NUM
ftr-489	309	14	.	.	PUNCT
ftr-489	309	15	see	see	VERB
ftr-489	309	16	e.g.	e.g.	ADV
ftr-489	309	17	,	,	PUNCT
ftr-489	309	18	a.l.i	a.l.i	PROPN
ftr-489	309	19	.	.	PUNCT
ftr-489	309	20	treaty	treaty	NOUN
ftr-489	309	21	project	project	NOUN
ftr-489	309	22	,	,	PUNCT
ftr-489	309	23	supra	supra	PROPN
ftr-489	309	24	note	note	NOUN
ftr-489	309	25	5	5	NUM
ftr-489	309	26	.	.	PUNCT
ftr-489	310	1	at	at	ADP
ftr-489	310	2	256	256	NUM
ftr-489	310	3	tidlespite	tidlespite	NOUN
ftr-489	310	4	the	the	DET
ftr-489	310	5	fact	fact	NOUN
ftr-489	310	6	that	that	SCONJ
ftr-489	310	7	substantive	substantive	ADJ
ftr-489	310	8	tax	tax	NOUN
ftr-489	310	9	discrimination	discrimination	NOUN
ftr-489	310	10	is	be	AUX
ftr-489	310	11	to	to	PART
ftr-489	310	12	be	be	AUX
ftr-489	310	13	determined	determine	VERB
ftr-489	310	14	by	by	ADP
ftr-489	310	15	comparing	compare	VERB
ftr-489	310	16	[	[	X
ftr-489	310	17	non	non	ADJ
ftr-489	310	18	-	-	ADJ
ftr-489	310	19	resident	resident	ADJ
ftr-489	310	20	taxpayers	taxpayer	NOUN
ftr-489	310	21	with	with	ADP
ftr-489	310	22	resident	resident	ADJ
ftr-489	310	23	taxpayers	taxpayer	NOUN
ftr-489	310	24	]	]	PUNCT
ftr-489	310	25	,	,	PUNCT
ftr-489	310	26	it	it	PRON
ftr-489	310	27	is	be	AUX
ftr-489	310	28	unavoidable	unavoidable	ADJ
ftr-489	310	29	that	that	SCONJ
ftr-489	310	30	procedural	procedural	ADJ
ftr-489	310	31	differences	difference	NOUN
ftr-489	310	32	...	...	PUNCT
ftr-489	311	1	%	%	INTJ
ftr-489	311	2	%	%	NOUN
ftr-489	311	3	ill	ill	ADJ
ftr-489	311	4	be	be	AUX
ftr-489	311	5	encountered	encounter	VERB
ftr-489	311	6	.	.	PUNCT
ftr-489	312	1	"	"	PUNCT
ftr-489	312	2	)	)	PUNCT
ftr-489	312	3	.	.	PUNCT
ftr-489	313	1	19921	19921	NUM
ftr-489	313	2	florida	florida	PROPN
ftr-489	313	3	tax	tax	PROPN
ftr-489	313	4	review	review	NOUN
ftr-489	313	5	treatment.57	treatment.57	PROPN
ftr-489	313	6	in	in	ADP
ftr-489	313	7	the	the	DET
ftr-489	313	8	general	general	ADJ
ftr-489	313	9	counsel	counsel	NOUN
ftr-489	313	10	's	's	PART
ftr-489	313	11	memorandum	memorandum	NOUN
ftr-489	313	12	associated	associate	VERB
ftr-489	313	13	with	with	ADP
ftr-489	313	14	that	that	DET
ftr-489	313	15	ruling,58	ruling,58	VERB
ftr-489	313	16	the	the	DET
ftr-489	313	17	service	service	NOUN
ftr-489	313	18	relied	rely	VERB
ftr-489	313	19	on	on	ADP
ftr-489	313	20	the	the	DET
ftr-489	313	21	technical	technical	ADJ
ftr-489	313	22	memorandum	memorandum	NOUN
ftr-489	313	23	of	of	ADP
ftr-489	313	24	the	the	DET
ftr-489	313	25	treasury	treasury	PROPN
ftr-489	313	26	department	department	NOUN
ftr-489	313	27	on	on	ADP
ftr-489	313	28	the	the	DET
ftr-489	313	29	u.s.-u.k	u.s.-u.k	PROPN
ftr-489	313	30	.	.	PROPN
ftr-489	313	31	treaty	treaty	NOUN
ftr-489	313	32	(	(	PUNCT
ftr-489	313	33	effective	effective	ADJ
ftr-489	313	34	july	july	PROPN
ftr-489	313	35	25	25	NUM
ftr-489	313	36	,	,	PUNCT
ftr-489	313	37	1946	1946	NUM
ftr-489	313	38	)	)	PUNCT
ftr-489	313	39	and	and	CCONJ
ftr-489	313	40	the	the	DET
ftr-489	313	41	literal	literal	ADJ
ftr-489	313	42	language	language	NOUN
ftr-489	313	43	of	of	ADP
ftr-489	313	44	the	the	DET
ftr-489	313	45	canadian	canadian	ADJ
ftr-489	313	46	treaty	treaty	NOUN
ftr-489	313	47	.	.	PUNCT
ftr-489	313	48	"	"	PUNCT
ftr-489	314	1	the	the	DET
ftr-489	314	2	general	general	ADJ
ftr-489	314	3	counsel	counsel	NOUN
ftr-489	314	4	memorandum	memorandum	NOUN
ftr-489	314	5	stated	state	VERB
ftr-489	314	6	that	that	SCONJ
ftr-489	314	7	this	this	DET
ftr-489	314	8	interpretation	interpretation	NOUN
ftr-489	314	9	is	be	AUX
ftr-489	314	10	"	"	PUNCT
ftr-489	314	11	consistent	consistent	ADJ
ftr-489	314	12	with	with	ADP
ftr-489	314	13	the	the	DET
ftr-489	314	14	interpretation	interpretation	NOUN
ftr-489	314	15	attributed	attribute	VERB
ftr-489	314	16	to	to	ADP
ftr-489	314	17	the	the	DET
ftr-489	314	18	nondiscrimination	nondiscrimination	NOUN
ftr-489	314	19	clauses	clause	NOUN
ftr-489	314	20	incorporated	incorporate	VERB
ftr-489	314	21	into	into	ADP
ftr-489	314	22	the	the	DET
ftr-489	314	23	1943	1943	NUM
ftr-489	314	24	mexican	mexican	ADJ
ftr-489	314	25	draft	draft	NOUN
ftr-489	314	26	,	,	PUNCT
ftr-489	314	27	the	the	DET
ftr-489	314	28	1945	1945	NUM
ftr-489	314	29	london	london	PROPN
ftr-489	314	30	draft	draft	NOUN
ftr-489	314	31	,	,	PUNCT
ftr-489	314	32	the	the	DET
ftr-489	314	33	o.e.e.c	o.e.e.c	PROPN
ftr-489	314	34	.	.	PROPN
ftr-489	314	35	drafts	draft	NOUN
ftr-489	314	36	,	,	PUNCT
ftr-489	314	37	and	and	CCONJ
ftr-489	314	38	the	the	DET
ftr-489	314	39	[	[	X
ftr-489	314	40	1963	1963	NUM
ftr-489	314	41	]	]	X
ftr-489	314	42	o.e.c.d	o.e.c.d	PROPN
ftr-489	314	43	.	.	PROPN
ftr-489	314	44	draft	draft	NOUN
ftr-489	314	45	of	of	ADP
ftr-489	314	46	the	the	DET
ftr-489	314	47	model	model	NOUN
ftr-489	314	48	tax	tax	NOUN
ftr-489	314	49	convention	convention	PROPN
ftr-489	314	50	,	,	PUNCT
ftr-489	314	51	'	'	PUNCT
ftr-489	314	52	6	6	NUM
ftr-489	314	53	°	°	NUM
ftr-489	314	54	and	and	CCONJ
ftr-489	314	55	noted	note	VERB
ftr-489	314	56	that	that	SCONJ
ftr-489	314	57	the	the	DET
ftr-489	314	58	united	united	PROPN
ftr-489	314	59	states	states	PROPN
ftr-489	314	60	"	"	PUNCT
ftr-489	314	61	participated	participate	VERB
ftr-489	314	62	in	in	ADP
ftr-489	314	63	the	the	DET
ftr-489	314	64	drafting	drafting	NOUN
ftr-489	314	65	of	of	ADP
ftr-489	314	66	all	all	PRON
ftr-489	314	67	of	of	ADP
ftr-489	314	68	the	the	DET
ftr-489	314	69	above	above	ADJ
ftr-489	314	70	documents	document	NOUN
ftr-489	314	71	either	either	CCONJ
ftr-489	314	72	on	on	ADP
ftr-489	314	73	an	an	DET
ftr-489	314	74	official	official	ADJ
ftr-489	314	75	or	or	CCONJ
ftr-489	314	76	unofficial	unofficial	ADJ
ftr-489	314	77	basis	basis	NOUN
ftr-489	314	78	.	.	PUNCT
ftr-489	314	79	'	'	PUNCT
ftr-489	315	1	also	also	ADV
ftr-489	315	2	consistent	consistent	ADJ
ftr-489	315	3	with	with	ADP
ftr-489	315	4	this	this	DET
ftr-489	315	5	view	view	NOUN
ftr-489	315	6	is	be	AUX
ftr-489	315	7	article	article	NOUN
ftr-489	315	8	24(1	24(1	NUM
ftr-489	315	9	)	)	PUNCT
ftr-489	315	10	of	of	ADP
ftr-489	315	11	the	the	DET
ftr-489	315	12	1981	1981	NUM
ftr-489	315	13	u.s	u.s	PROPN
ftr-489	315	14	.	.	PROPN
ftr-489	315	15	model	model	PROPN
ftr-489	315	16	,	,	PUNCT
ftr-489	315	17	which	which	PRON
ftr-489	315	18	provides	provide	VERB
ftr-489	315	19	that	that	SCONJ
ftr-489	315	20	a	a	DET
ftr-489	315	21	u.s	u.s	PROPN
ftr-489	315	22	.	.	PROPN
ftr-489	315	23	national	national	PROPN
ftr-489	315	24	who	who	PRON
ftr-489	315	25	is	be	AUX
ftr-489	315	26	not	not	PART
ftr-489	315	27	a	a	DET
ftr-489	315	28	resident	resident	NOUN
ftr-489	315	29	of	of	ADP
ftr-489	315	30	the	the	DET
ftr-489	315	31	united	united	PROPN
ftr-489	315	32	states	states	PROPN
ftr-489	315	33	is	be	AUX
ftr-489	315	34	not	not	PART
ftr-489	315	35	in	in	ADP
ftr-489	315	36	the	the	DET
ftr-489	315	37	same	same	ADJ
ftr-489	315	38	circumstances	circumstance	NOUN
ftr-489	315	39	as	as	ADP
ftr-489	315	40	a	a	DET
ftr-489	315	41	foreign	foreign	ADJ
ftr-489	315	42	national	national	NOUN
ftr-489	315	43	who	who	PRON
ftr-489	315	44	is	be	AUX
ftr-489	315	45	not	not	PART
ftr-489	315	46	a	a	DET
ftr-489	315	47	resident	resident	NOUN
ftr-489	315	48	of	of	ADP
ftr-489	315	49	the	the	DET
ftr-489	315	50	united	united	PROPN
ftr-489	315	51	states	states	PROPN
ftr-489	315	52	.	.	PUNCT
ftr-489	316	1	similarly	similarly	ADV
ftr-489	316	2	,	,	PUNCT
ftr-489	316	3	the	the	DET
ftr-489	316	4	assistant	assistant	ADJ
ftr-489	316	5	treasury	treasury	PROPN
ftr-489	316	6	secretary	secretary	PROPN
ftr-489	316	7	for	for	ADP
ftr-489	316	8	tax	tax	NOUN
ftr-489	316	9	policy	policy	NOUN
ftr-489	316	10	assumed	assume	VERB
ftr-489	316	11	that	that	SCONJ
ftr-489	316	12	a	a	DET
ftr-489	316	13	source	source	NOUN
ftr-489	316	14	-	-	PUNCT
ftr-489	316	15	jurisdiction	jurisdiction	NOUN
ftr-489	316	16	comparison	comparison	NOUN
ftr-489	316	17	was	be	AUX
ftr-489	316	18	relevant	relevant	ADJ
ftr-489	316	19	in	in	ADP
ftr-489	316	20	responding	respond	VERB
ftr-489	316	21	to	to	ADP
ftr-489	316	22	a	a	DET
ftr-489	316	23	recent	recent	ADJ
ftr-489	316	24	protest	protest	NOUN
ftr-489	316	25	by	by	ADP
ftr-489	316	26	the	the	DET
ftr-489	316	27	confederation	confederation	NOUN
ftr-489	316	28	of	of	ADP
ftr-489	316	29	british	british	PROPN
ftr-489	316	30	industry.62	industry.62	PROPN
ftr-489	316	31	apparently	apparently	ADV
ftr-489	316	32	,	,	PUNCT
ftr-489	316	33	the	the	DET
ftr-489	316	34	protest	protest	NOUN
ftr-489	316	35	claimed	claim	VERB
ftr-489	316	36	discrimination	discrimination	NOUN
ftr-489	316	37	in	in	ADP
ftr-489	316	38	the	the	DET
ftr-489	316	39	application	application	NOUN
ftr-489	316	40	of	of	ADP
ftr-489	316	41	the	the	DET
ftr-489	316	42	lookthrough	lookthrough	ADJ
ftr-489	316	43	rules	rule	NOUN
ftr-489	316	44	of	of	ADP
ftr-489	316	45	section	section	NOUN
ftr-489	316	46	904(d)(3	904(d)(3	NUM
ftr-489	316	47	)	)	PUNCT
ftr-489	316	48	of	of	ADP
ftr-489	316	49	the	the	DET
ftr-489	316	50	code	code	NOUN
ftr-489	316	51	,	,	PUNCT
ftr-489	316	52	dealing	deal	VERB
ftr-489	316	53	with	with	ADP
ftr-489	316	54	the	the	DET
ftr-489	316	55	foreign	foreign	ADJ
ftr-489	316	56	tax	tax	NOUN
ftr-489	316	57	credit	credit	NOUN
ftr-489	316	58	(	(	PUNCT
ftr-489	316	59	the	the	DET
ftr-489	316	60	"	"	PUNCT
ftr-489	316	61	frc	frc	NOUN
ftr-489	316	62	"	"	PUNCT
ftr-489	316	63	)	)	PUNCT
ftr-489	316	64	.	.	PUNCT
ftr-489	317	1	those	those	DET
ftr-489	317	2	rules	rule	NOUN
ftr-489	317	3	permit	permit	VERB
ftr-489	317	4	look	look	NOUN
ftr-489	317	5	-	-	PUNCT
ftr-489	317	6	through	through	ADP
ftr-489	317	7	treatment	treatment	NOUN
ftr-489	317	8	for	for	ADP
ftr-489	317	9	ftc	ftc	PROPN
ftr-489	317	10	purposes	purpose	NOUN
ftr-489	317	11	of	of	ADP
ftr-489	317	12	certain	certain	ADJ
ftr-489	317	13	amounts	amount	NOUN
ftr-489	317	14	received	receive	VERB
ftr-489	317	15	(	(	PUNCT
ftr-489	317	16	or	or	CCONJ
ftr-489	317	17	deemed	deem	VERB
ftr-489	317	18	received	receive	VERB
ftr-489	317	19	)	)	PUNCT
ftr-489	317	20	by	by	ADP
ftr-489	317	21	a	a	DET
ftr-489	317	22	u.s	u.s	PROPN
ftr-489	317	23	.	.	PROPN
ftr-489	317	24	shareholder	shareholder	NOUN
ftr-489	317	25	from	from	ADP
ftr-489	317	26	a	a	DET
ftr-489	317	27	controlled	control	VERB
ftr-489	317	28	foreign	foreign	ADJ
ftr-489	317	29	corporation	corporation	NOUN
ftr-489	317	30	.	.	PUNCT
ftr-489	318	1	the	the	DET
ftr-489	318	2	code	code	NOUN
ftr-489	318	3	does	do	AUX
ftr-489	318	4	not	not	PART
ftr-489	318	5	expressly	expressly	ADV
ftr-489	318	6	permit	permit	VERB
ftr-489	318	7	such	such	DET
ftr-489	318	8	a	a	DET
ftr-489	318	9	look	look	NOUN
ftr-489	318	10	-	-	PUNCT
ftr-489	318	11	through	through	NOUN
ftr-489	318	12	for	for	ADP
ftr-489	318	13	payments	payment	NOUN
ftr-489	318	14	received	receive	VERB
ftr-489	318	15	by	by	ADP
ftr-489	318	16	a	a	DET
ftr-489	318	17	domestic	domestic	ADJ
ftr-489	318	18	subsidiary	subsidiary	NOUN
ftr-489	318	19	from	from	ADP
ftr-489	318	20	its	its	PRON
ftr-489	318	21	foreign	foreign	ADJ
ftr-489	318	22	parent	parent	NOUN
ftr-489	318	23	corporation	corporation	NOUN
ftr-489	318	24	.	.	PUNCT
ftr-489	319	1	the	the	DET
ftr-489	319	2	assistant	assistant	NOUN
ftr-489	319	3	secretary	secretary	NOUN
ftr-489	319	4	concluded	conclude	VERB
ftr-489	319	5	that	that	SCONJ
ftr-489	319	6	there	there	PRON
ftr-489	319	7	was	be	VERB
ftr-489	319	8	no	no	DET
ftr-489	319	9	discrimination	discrimination	NOUN
ftr-489	319	10	against	against	ADP
ftr-489	319	11	u.k.-owned	u.k.-owned	ADJ
ftr-489	319	12	u.s	u.s	PROPN
ftr-489	319	13	.	.	PROPN
ftr-489	319	14	corporations	corporation	NOUN
ftr-489	319	15	,	,	PUNCT
ftr-489	319	16	since	since	SCONJ
ftr-489	319	17	the	the	DET
ftr-489	319	18	concerns	concern	NOUN
ftr-489	319	19	leading	lead	VERB
ftr-489	319	20	congress	congress	PROPN
ftr-489	319	21	to	to	PART
ftr-489	319	22	adopt	adopt	VERB
ftr-489	319	23	the	the	DET
ftr-489	319	24	look	look	VERB
ftr-489	319	25	-	-	PUNCT
ftr-489	319	26	through	through	ADP
ftr-489	319	27	rules	rule	NOUN
ftr-489	319	28	do	do	AUX
ftr-489	319	29	not	not	PART
ftr-489	319	30	exist	exist	VERB
ftr-489	319	31	in	in	ADP
ftr-489	319	32	the	the	DET
ftr-489	319	33	case	case	NOUN
ftr-489	319	34	of	of	ADP
ftr-489	319	35	a	a	DET
ftr-489	319	36	foreign	foreign	ADJ
ftr-489	319	37	parent	parent	NOUN
ftr-489	319	38	payor	payor	NOUN
ftr-489	319	39	.	.	PUNCT
ftr-489	320	1	according	accord	VERB
ftr-489	320	2	to	to	ADP
ftr-489	320	3	the	the	DET
ftr-489	320	4	staff	staff	NOUN
ftr-489	320	5	of	of	ADP
ftr-489	320	6	the	the	DET
ftr-489	320	7	joint	joint	ADJ
ftr-489	320	8	committee	committee	NOUN
ftr-489	320	9	on	on	ADP
ftr-489	320	10	taxation	taxation	NOUN
ftr-489	320	11	,	,	PUNCT
ftr-489	320	12	as	as	SCONJ
ftr-489	320	13	reflected	reflect	VERB
ftr-489	320	14	in	in	ADP
ftr-489	320	15	the	the	DET
ftr-489	320	16	general	general	ADJ
ftr-489	320	17	explanation	explanation	NOUN
ftr-489	320	18	to	to	ADP
ftr-489	320	19	the	the	DET
ftr-489	320	20	tax	tax	NOUN
ftr-489	320	21	reform	reform	NOUN
ftr-489	320	22	act	act	NOUN
ftr-489	320	23	of	of	ADP
ftr-489	320	24	1986	1986	NUM
ftr-489	320	25	,	,	PUNCT
ftr-489	320	26	there	there	PRON
ftr-489	320	27	were	be	VERB
ftr-489	320	28	four	four	NUM
ftr-489	320	29	such	such	ADJ
ftr-489	320	30	concerns	concern	NOUN
ftr-489	320	31	:	:	PUNCT
ftr-489	320	32	(	(	PUNCT
ftr-489	320	33	1	1	X
ftr-489	320	34	)	)	PUNCT
ftr-489	320	35	the	the	DET
ftr-489	320	36	availability	availability	NOUN
ftr-489	320	37	of	of	ADP
ftr-489	320	38	information	information	NOUN
ftr-489	320	39	from	from	ADP
ftr-489	320	40	the	the	DET
ftr-489	320	41	payor	payor	NOUN
ftr-489	320	42	necessary	necessary	ADJ
ftr-489	320	43	to	to	PART
ftr-489	320	44	enforce	enforce	VERB
ftr-489	320	45	the	the	DET
ftr-489	320	46	rule	rule	NOUN
ftr-489	320	47	;	;	PUNCT
ftr-489	320	48	(	(	PUNCT
ftr-489	320	49	2	2	X
ftr-489	320	50	)	)	PUNCT
ftr-489	320	51	the	the	DET
ftr-489	320	52	economic	economic	ADJ
ftr-489	320	53	equivalence	equivalence	NOUN
ftr-489	320	54	of	of	ADP
ftr-489	320	55	the	the	DET
ftr-489	320	56	payor	payor	NOUN
ftr-489	320	57	to	to	ADP
ftr-489	320	58	a	a	DET
ftr-489	320	59	branch	branch	NOUN
ftr-489	320	60	of	of	ADP
ftr-489	320	61	the	the	DET
ftr-489	320	62	payee	payee	NOUN
ftr-489	320	63	;	;	PUNCT
ftr-489	320	64	(	(	PUNCT
ftr-489	320	65	3	3	X
ftr-489	320	66	)	)	PUNCT
ftr-489	320	67	the	the	DET
ftr-489	320	68	economic	economic	ADJ
ftr-489	320	69	equivalence	equivalence	NOUN
ftr-489	320	70	of	of	ADP
ftr-489	320	71	the	the	DET
ftr-489	320	72	payment	payment	NOUN
ftr-489	320	73	to	to	ADP
ftr-489	320	74	a	a	DET
ftr-489	320	75	dividend	dividend	NOUN
ftr-489	320	76	;	;	PUNCT
ftr-489	320	77	and	and	CCONJ
ftr-489	320	78	(	(	PUNCT
ftr-489	320	79	4	4	X
ftr-489	320	80	)	)	PUNCT
ftr-489	320	81	the	the	DET
ftr-489	320	82	incentive	incentive	NOUN
ftr-489	320	83	to	to	PART
ftr-489	320	84	"	"	PUNCT
ftr-489	320	85	strip	strip	VERB
ftr-489	320	86	earnings	earning	NOUN
ftr-489	320	87	"	"	PUNCT
ftr-489	320	88	out	out	ADP
ftr-489	320	89	of	of	ADP
ftr-489	320	90	the	the	DET
ftr-489	320	91	payor	payor	NOUN
ftr-489	320	92	's	's	PART
ftr-489	320	93	jurisdiction	jurisdiction	NOUN
ftr-489	320	94	by	by	ADP
ftr-489	320	95	converting	convert	VERB
ftr-489	320	96	dividends	dividend	NOUN
ftr-489	320	97	to	to	PART
ftr-489	320	98	deductible	deductible	VERB
ftr-489	320	99	payments	payment	NOUN
ftr-489	320	100	.	.	PUNCT
ftr-489	321	1	63	63	NUM
ftr-489	321	2	however	however	ADV
ftr-489	321	3	,	,	PUNCT
ftr-489	321	4	the	the	DET
ftr-489	321	5	internal	internal	ADJ
ftr-489	321	6	revenue	revenue	NOUN
ftr-489	321	7	service	service	NOUN
ftr-489	321	8	has	have	AUX
ftr-489	321	9	not	not	PART
ftr-489	321	10	always	always	ADV
ftr-489	321	11	taken	take	VERB
ftr-489	321	12	the	the	DET
ftr-489	321	13	view	view	NOUN
ftr-489	321	14	that	that	SCONJ
ftr-489	321	15	the	the	DET
ftr-489	321	16	source	source	NOUN
ftr-489	321	17	-	-	PUNCT
ftr-489	321	18	jurisdiction	jurisdiction	NOUN
ftr-489	321	19	comparison	comparison	NOUN
ftr-489	321	20	applies	apply	VERB
ftr-489	321	21	.	.	PUNCT
ftr-489	322	1	in	in	ADP
ftr-489	322	2	general	general	ADJ
ftr-489	322	3	counsel	counsel	NOUN
ftr-489	322	4	's	's	PART
ftr-489	322	5	57	57	NUM
ftr-489	322	6	.	.	PUNCT
ftr-489	323	1	rev	rev	PROPN
ftr-489	323	2	.	.	PUNCT
ftr-489	324	1	rul	rul	NOUN
ftr-489	324	2	.	.	PUNCT
ftr-489	325	1	74	74	NUM
ftr-489	325	2	-	-	SYM
ftr-489	325	3	239	239	NUM
ftr-489	325	4	,	,	PUNCT
ftr-489	325	5	1974	1974	NUM
ftr-489	325	6	-	-	SYM
ftr-489	325	7	1	1	NUM
ftr-489	325	8	c.b	c.b	PROPN
ftr-489	325	9	.	.	PROPN
ftr-489	325	10	372	372	NUM
ftr-489	325	11	.	.	PROPN
ftr-489	325	12	58	58	NUM
ftr-489	325	13	.	.	PUNCT
ftr-489	326	1	westlaw	westlaw	NOUN
ftr-489	326	2	,	,	PUNCT
ftr-489	326	3	ftx	ftx	PROPN
ftr-489	326	4	-	-	PUNCT
ftr-489	326	5	gcm	gcm	PROPN
ftr-489	326	6	database	database	NOUN
ftr-489	326	7	,	,	PUNCT
ftr-489	326	8	elec	elec	PROPN
ftr-489	326	9	.	.	PUNCT
ftr-489	327	1	cit	cit	PROPN
ftr-489	327	2	.	.	PROPN
ftr-489	327	3	g.c.m	g.c.m	PROPN
ftr-489	327	4	.	.	PUNCT
ftr-489	328	1	35518	35518	NUM
ftr-489	328	2	(	(	PUNCT
ftr-489	328	3	oct	oct	PROPN
ftr-489	328	4	.	.	PROPN
ftr-489	328	5	11	11	NUM
ftr-489	328	6	,	,	PUNCT
ftr-489	328	7	1973	1973	NUM
ftr-489	328	8	)	)	PUNCT
ftr-489	328	9	.	.	PUNCT
ftr-489	329	1	59	59	NUM
ftr-489	329	2	.	.	PUNCT
ftr-489	330	1	i	i	PRON
ftr-489	330	2	d.	d.	PROPN
ftr-489	330	3	at	at	ADP
ftr-489	330	4	2	2	NUM
ftr-489	330	5	.	.	PUNCT
ftr-489	330	6	60	60	NUM
ftr-489	330	7	.	.	PUNCT
ftr-489	331	1	i	i	PRON
ftr-489	331	2	d.	d.	PROPN
ftr-489	331	3	at	at	ADP
ftr-489	331	4	3	3	NUM
ftr-489	331	5	.	.	PROPN
ftr-489	331	6	61	61	NUM
ftr-489	331	7	.	.	PUNCT
ftr-489	332	1	i	i	PRON
ftr-489	332	2	d.	d.	PROPN
ftr-489	332	3	62	62	NUM
ftr-489	332	4	.	.	PUNCT
ftr-489	332	5	letter	letter	NOUN
ftr-489	332	6	from	from	ADP
ftr-489	332	7	fred	fred	PROPN
ftr-489	332	8	t.	t.	PROPN
ftr-489	332	9	goldberg	goldberg	PROPN
ftr-489	332	10	,	,	PUNCT
ftr-489	332	11	jr	jr	PROPN
ftr-489	332	12	.	.	PROPN
ftr-489	332	13	to	to	PART
ftr-489	332	14	g.d	g.d	PROPN
ftr-489	332	15	.	.	PROPN
ftr-489	332	16	swaine	swaine	PROPN
ftr-489	332	17	(	(	PUNCT
ftr-489	332	18	may	may	PROPN
ftr-489	332	19	20	20	NUM
ftr-489	332	20	,	,	PUNCT
ftr-489	332	21	1992	1992	NUM
ftr-489	332	22	)	)	PUNCT
ftr-489	332	23	,	,	PUNCT
ftr-489	332	24	in	in	ADP
ftr-489	332	25	92	92	NUM
ftr-489	332	26	tax	tax	NOUN
ftr-489	332	27	notes	note	NOUN
ftr-489	332	28	,	,	PUNCT
ftr-489	332	29	highlights	highlight	NOUN
ftr-489	332	30	&	&	CCONJ
ftr-489	332	31	documents	document	NOUN
ftr-489	332	32	116	116	NUM
ftr-489	332	33	-	-	SYM
ftr-489	332	34	52	52	NUM
ftr-489	332	35	(	(	PUNCT
ftr-489	332	36	june	june	PROPN
ftr-489	332	37	4	4	NUM
ftr-489	332	38	,	,	PUNCT
ftr-489	332	39	1992	1992	NUM
ftr-489	332	40	)	)	PUNCT
ftr-489	332	41	.	.	PUNCT
ftr-489	333	1	63	63	NUM
ftr-489	333	2	.	.	PUNCT
ftr-489	334	1	see	see	VERB
ftr-489	334	2	staff	staff	NOUN
ftr-489	334	3	of	of	ADP
ftr-489	334	4	the	the	DET
ftr-489	334	5	joint	joint	ADJ
ftr-489	334	6	comm	comm	NOUN
ftr-489	334	7	.	.	PUNCT
ftr-489	335	1	tax'n	tax'n	ADJ
ftr-489	335	2	,	,	PUNCT
ftr-489	335	3	general	general	ADJ
ftr-489	335	4	explanation	explanation	NOUN
ftr-489	335	5	of	of	ADP
ftr-489	335	6	the	the	DET
ftr-489	335	7	tax	tax	NOUN
ftr-489	335	8	reform	reform	NOUN
ftr-489	335	9	act	act	NOUN
ftr-489	335	10	of	of	ADP
ftr-489	335	11	1986	1986	NUM
ftr-489	335	12	,	,	PUNCT
ftr-489	335	13	866	866	NUM
ftr-489	335	14	-	-	SYM
ftr-489	335	15	67	67	NUM
ftr-489	335	16	,	,	PUNCT
ftr-489	335	17	888	888	NUM
ftr-489	335	18	-	-	SYM
ftr-489	335	19	91	91	NUM
ftr-489	335	20	(	(	PUNCT
ftr-489	335	21	1987	1987	NUM
ftr-489	335	22	)	)	PUNCT
ftr-489	335	23	.	.	PUNCT
ftr-489	336	1	[	[	X
ftr-489	336	2	vol	vol	NOUN
ftr-489	336	3	.	.	PUNCT
ftr-489	336	4	1:2	1:2	NUM
ftr-489	336	5	treaty	treaty	NOUN
ftr-489	336	6	-	-	PUNCT
ftr-489	336	7	based	base	VERB
ftr-489	336	8	nondiscrimtination	nondiscrimtination	NOUN
ftr-489	336	9	memorandum	memorandum	NOUN
ftr-489	336	10	35444,6	35444,6	NOUN
ftr-489	336	11	interpreting	interpret	VERB
ftr-489	336	12	the	the	DET
ftr-489	336	13	nondiscrimination	nondiscrimination	NOUN
ftr-489	336	14	provision	provision	NOUN
ftr-489	336	15	of	of	ADP
ftr-489	336	16	the	the	DET
ftr-489	336	17	u.s.-japan	u.s.-japan	ADJ
ftr-489	336	18	treaty	treaty	NOUN
ftr-489	336	19	on	on	ADP
ftr-489	336	20	friendship	friendship	NOUN
ftr-489	336	21	,	,	PUNCT
ftr-489	336	22	commerce	commerce	NOUN
ftr-489	336	23	and	and	CCONJ
ftr-489	336	24	navigation	navigation	NOUN
ftr-489	336	25	,	,	PUNCT
ftr-489	336	26	the	the	DET
ftr-489	336	27	issue	issue	NOUN
ftr-489	336	28	was	be	AUX
ftr-489	336	29	the	the	DET
ftr-489	336	30	application	application	NOUN
ftr-489	336	31	of	of	ADP
ftr-489	336	32	section	section	NOUN
ftr-489	336	33	367	367	NUM
ftr-489	336	34	of	of	ADP
ftr-489	336	35	the	the	DET
ftr-489	336	36	code	code	NOUN
ftr-489	336	37	to	to	ADP
ftr-489	336	38	the	the	DET
ftr-489	336	39	merger	merger	NOUN
ftr-489	336	40	of	of	ADP
ftr-489	336	41	two	two	NUM
ftr-489	336	42	public	public	ADJ
ftr-489	336	43	japanese	japanese	ADJ
ftr-489	336	44	companies	company	NOUN
ftr-489	336	45	with	with	ADP
ftr-489	336	46	branches	branch	NOUN
ftr-489	336	47	operating	operate	VERB
ftr-489	336	48	in	in	ADP
ftr-489	336	49	the	the	DET
ftr-489	336	50	united	united	PROPN
ftr-489	336	51	states	states	PROPN
ftr-489	336	52	.	.	PUNCT
ftr-489	337	1	the	the	DET
ftr-489	337	2	taxpayer	taxpayer	NOUN
ftr-489	337	3	argued	argue	VERB
ftr-489	337	4	that	that	SCONJ
ftr-489	337	5	the	the	DET
ftr-489	337	6	correct	correct	ADJ
ftr-489	337	7	comparison	comparison	NOUN
ftr-489	337	8	was	be	AUX
ftr-489	337	9	a	a	DET
ftr-489	337	10	merger	merger	NOUN
ftr-489	337	11	of	of	ADP
ftr-489	337	12	two	two	NUM
ftr-489	337	13	u.s	u.s	PROPN
ftr-489	337	14	.	.	PROPN
ftr-489	337	15	corporations	corporation	NOUN
ftr-489	337	16	with	with	ADP
ftr-489	337	17	japanese	japanese	ADJ
ftr-489	337	18	branches	branch	NOUN
ftr-489	337	19	and	and	CCONJ
ftr-489	337	20	the	the	DET
ftr-489	337	21	consequences	consequence	NOUN
ftr-489	337	22	of	of	ADP
ftr-489	337	23	such	such	DET
ftr-489	337	24	a	a	DET
ftr-489	337	25	merger	merger	NOUN
ftr-489	337	26	under	under	ADP
ftr-489	337	27	u.s	u.s	PROPN
ftr-489	337	28	.	.	PROPN
ftr-489	337	29	income	income	NOUN
ftr-489	337	30	tax	tax	NOUN
ftr-489	337	31	law	law	NOUN
ftr-489	337	32	-	-	PUNCT
ftr-489	337	33	one	one	NUM
ftr-489	337	34	sort	sort	NOUN
ftr-489	337	35	of	of	ADP
ftr-489	337	36	source	source	NOUN
ftr-489	337	37	-	-	PUNCT
ftr-489	337	38	jurisdiction	jurisdiction	NOUN
ftr-489	337	39	comparison	comparison	NOUN
ftr-489	337	40	.	.	PUNCT
ftr-489	338	1	the	the	DET
ftr-489	338	2	service	service	NOUN
ftr-489	338	3	did	do	AUX
ftr-489	338	4	not	not	PART
ftr-489	338	5	agree.6	agree.6	ADV
ftr-489	338	6	1	1	NUM
ftr-489	338	7	it	it	PRON
ftr-489	338	8	relied	rely	VERB
ftr-489	338	9	instead	instead	ADV
ftr-489	338	10	on	on	ADP
ftr-489	338	11	a	a	DET
ftr-489	338	12	foreign	foreign	ADJ
ftr-489	338	13	tax	tax	NOUN
ftr-489	338	14	-	-	PUNCT
ftr-489	338	15	jurisdiction	jurisdiction	NOUN
ftr-489	338	16	comparison	comparison	NOUN
ftr-489	338	17	,	,	PUNCT
ftr-489	338	18	noting	note	VERB
ftr-489	338	19	that	that	SCONJ
ftr-489	338	20	there	there	PRON
ftr-489	338	21	was	be	VERB
ftr-489	338	22	no	no	DET
ftr-489	338	23	discrimination	discrimination	NOUN
ftr-489	338	24	because	because	SCONJ
ftr-489	338	25	if	if	SCONJ
ftr-489	338	26	two	two	NUM
ftr-489	338	27	u.s	u.s	PROPN
ftr-489	338	28	.	.	PROPN
ftr-489	338	29	corporations	corporation	NOUN
ftr-489	338	30	,	,	PUNCT
ftr-489	338	31	each	each	PRON
ftr-489	338	32	with	with	ADP
ftr-489	338	33	a	a	DET
ftr-489	338	34	branch	branch	NOUN
ftr-489	338	35	operating	operate	VERB
ftr-489	338	36	in	in	ADP
ftr-489	338	37	japan	japan	PROPN
ftr-489	338	38	,	,	PUNCT
ftr-489	338	39	were	be	AUX
ftr-489	338	40	to	to	PART
ftr-489	338	41	consummate	consummate	VERB
ftr-489	338	42	a	a	DET
ftr-489	338	43	corporate	corporate	ADJ
ftr-489	338	44	merger	merger	NOUN
ftr-489	338	45	,	,	PUNCT
ftr-489	338	46	the	the	DET
ftr-489	338	47	transaction	transaction	NOUN
ftr-489	338	48	might	might	AUX
ftr-489	338	49	well	well	ADV
ftr-489	338	50	give	give	VERB
ftr-489	338	51	rise	rise	NOUN
ftr-489	338	52	to	to	ADP
ftr-489	338	53	the	the	DET
ftr-489	338	54	imposition	imposition	NOUN
ftr-489	338	55	of	of	ADP
ftr-489	338	56	a	a	DET
ftr-489	338	57	japanese	japanese	ADJ
ftr-489	338	58	tax	tax	NOUN
ftr-489	338	59	.	.	PUNCT
ftr-489	338	60	'	'	PUNCT
ftr-489	339	1	thus	thus	ADV
ftr-489	339	2	,	,	PUNCT
ftr-489	339	3	instead	instead	ADV
ftr-489	339	4	of	of	ADP
ftr-489	339	5	comparing	compare	VERB
ftr-489	339	6	the	the	DET
ftr-489	339	7	treatment	treatment	NOUN
ftr-489	339	8	of	of	ADP
ftr-489	339	9	u.s	u.s	PROPN
ftr-489	339	10	.	.	PROPN
ftr-489	339	11	and	and	CCONJ
ftr-489	339	12	japanese	japanese	ADJ
ftr-489	339	13	entities	entity	NOUN
ftr-489	339	14	under	under	ADP
ftr-489	339	15	u.s	u.s	PROPN
ftr-489	339	16	.	.	PROPN
ftr-489	339	17	tax	tax	NOUN
ftr-489	339	18	law	law	NOUN
ftr-489	339	19	,	,	PUNCT
ftr-489	339	20	the	the	DET
ftr-489	339	21	service	service	NOUN
ftr-489	339	22	compared	compare	VERB
ftr-489	339	23	japanese	japanese	ADJ
ftr-489	339	24	taxpayers	taxpayer	NOUN
ftr-489	339	25	engaging	engage	VERB
ftr-489	339	26	in	in	ADP
ftr-489	339	27	trade	trade	NOUN
ftr-489	339	28	or	or	CCONJ
ftr-489	339	29	business	business	NOUN
ftr-489	339	30	in	in	ADP
ftr-489	339	31	the	the	DET
ftr-489	339	32	united	united	PROPN
ftr-489	339	33	states	states	PROPN
ftr-489	339	34	under	under	ADP
ftr-489	339	35	u.s	u.s	PROPN
ftr-489	339	36	.	.	PROPN
ftr-489	339	37	law	law	PROPN
ftr-489	339	38	and	and	CCONJ
ftr-489	339	39	u.s	u.s	PROPN
ftr-489	339	40	.	.	PROPN
ftr-489	339	41	taxpayers	taxpayer	NOUN
ftr-489	339	42	engaging	engage	VERB
ftr-489	339	43	in	in	ADP
ftr-489	339	44	trade	trade	NOUN
ftr-489	339	45	or	or	CCONJ
ftr-489	339	46	business	business	NOUN
ftr-489	339	47	in	in	ADP
ftr-489	339	48	japan	japan	PROPN
ftr-489	339	49	under	under	ADP
ftr-489	339	50	japanese	japanese	PROPN
ftr-489	339	51	law.67	law.67	VERB
ftr-489	339	52	so	so	ADV
ftr-489	339	53	far	far	ADV
ftr-489	339	54	,	,	PUNCT
ftr-489	339	55	the	the	DET
ftr-489	339	56	federal	federal	ADJ
ftr-489	339	57	courts	court	NOUN
ftr-489	339	58	have	have	AUX
ftr-489	339	59	also	also	ADV
ftr-489	339	60	adopted	adopt	VERB
ftr-489	339	61	a	a	DET
ftr-489	339	62	source	source	NOUN
ftr-489	339	63	-	-	PUNCT
ftr-489	339	64	country	country	NOUN
ftr-489	339	65	comparison	comparison	NOUN
ftr-489	339	66	.	.	PUNCT
ftr-489	340	1	for	for	ADP
ftr-489	340	2	example	example	NOUN
ftr-489	340	3	,	,	PUNCT
ftr-489	340	4	the	the	DET
ftr-489	340	5	tax	tax	NOUN
ftr-489	340	6	court	court	NOUN
ftr-489	340	7	recently	recently	ADV
ftr-489	340	8	rejected	reject	VERB
ftr-489	340	9	a	a	DET
ftr-489	340	10	claim	claim	NOUN
ftr-489	340	11	of	of	ADP
ftr-489	340	12	discrimination	discrimination	NOUN
ftr-489	340	13	by	by	ADP
ftr-489	340	14	a	a	DET
ftr-489	340	15	non	non	ADJ
ftr-489	340	16	-	-	ADJ
ftr-489	340	17	resident	resident	ADJ
ftr-489	340	18	alien	alien	NOUN
ftr-489	340	19	,	,	PUNCT
ftr-489	340	20	resident	resident	NOUN
ftr-489	340	21	of	of	ADP
ftr-489	340	22	switzerland	switzerland	PROPN
ftr-489	340	23	,	,	PUNCT
ftr-489	340	24	who	who	PRON
ftr-489	340	25	was	be	AUX
ftr-489	340	26	married	married	ADJ
ftr-489	340	27	to	to	ADP
ftr-489	340	28	a	a	DET
ftr-489	340	29	non	non	ADJ
ftr-489	340	30	-	-	ADJ
ftr-489	340	31	resident	resident	ADJ
ftr-489	340	32	alien	alien	NOUN
ftr-489	340	33	and	and	CCONJ
ftr-489	340	34	who	who	PRON
ftr-489	340	35	was	be	AUX
ftr-489	340	36	required	require	VERB
ftr-489	340	37	to	to	PART
ftr-489	340	38	pay	pay	VERB
ftr-489	340	39	u.s	u.s	PROPN
ftr-489	340	40	.	.	PROPN
ftr-489	340	41	income	income	NOUN
ftr-489	340	42	tax	tax	NOUN
ftr-489	340	43	based	base	VERB
ftr-489	340	44	upon	upon	SCONJ
ftr-489	340	45	his	his	PRON
ftr-489	340	46	status	status	NOUN
ftr-489	340	47	as	as	ADP
ftr-489	340	48	a	a	DET
ftr-489	340	49	married	married	ADJ
ftr-489	340	50	individual	individual	ADJ
ftr-489	340	51	filing	filing	NOUN
ftr-489	340	52	separately	separately	ADV
ftr-489	340	53	.	.	PUNCT
ftr-489	340	54	'	'	PUNCT
ftr-489	341	1	section	section	NOUN
ftr-489	341	2	6013(a)(i	6013(a)(i	NUM
ftr-489	341	3	)	)	PUNCT
ftr-489	341	4	of	of	ADP
ftr-489	341	5	the	the	DET
ftr-489	341	6	code	code	NOUN
ftr-489	341	7	denies	deny	VERB
ftr-489	341	8	joint	joint	ADJ
ftr-489	341	9	returns	return	NOUN
ftr-489	341	10	to	to	ADP
ftr-489	341	11	any	any	DET
ftr-489	341	12	individual	individual	NOUN
ftr-489	341	13	whose	whose	DET
ftr-489	341	14	spouse	spouse	NOUN
ftr-489	341	15	is	be	AUX
ftr-489	341	16	a	a	DET
ftr-489	341	17	nonresident	nonresident	ADJ
ftr-489	341	18	alien	alien	NOUN
ftr-489	341	19	.	.	PUNCT
ftr-489	342	1	the	the	DET
ftr-489	342	2	court	court	NOUN
ftr-489	342	3	reasoned	reason	VERB
ftr-489	342	4	that	that	SCONJ
ftr-489	342	5	the	the	DET
ftr-489	342	6	swiss	swiss	ADJ
ftr-489	342	7	individual	individual	NOUN
ftr-489	342	8	was	be	AUX
ftr-489	342	9	not	not	PART
ftr-489	342	10	discriminated	discriminate	VERB
ftr-489	342	11	against	against	ADP
ftr-489	342	12	because	because	SCONJ
ftr-489	342	13	(	(	PUNCT
ftr-489	342	14	1	1	X
ftr-489	342	15	)	)	PUNCT
ftr-489	342	16	he	he	PRON
ftr-489	342	17	was	be	AUX
ftr-489	342	18	treated	treat	VERB
ftr-489	342	19	the	the	DET
ftr-489	342	20	same	same	ADJ
ftr-489	342	21	as	as	ADP
ftr-489	342	22	any	any	DET
ftr-489	342	23	other	other	ADJ
ftr-489	342	24	nonresident	nonresident	ADJ
ftr-489	342	25	alien	alien	ADJ
ftr-489	342	26	individual	individual	NOUN
ftr-489	342	27	,	,	PUNCT
ftr-489	342	28	and	and	CCONJ
ftr-489	342	29	(	(	PUNCT
ftr-489	342	30	2	2	X
ftr-489	342	31	)	)	PUNCT
ftr-489	342	32	even	even	ADV
ftr-489	342	33	if	if	SCONJ
ftr-489	342	34	he	he	PRON
ftr-489	342	35	were	be	AUX
ftr-489	342	36	a	a	DET
ftr-489	342	37	u.s	u.s	PROPN
ftr-489	342	38	.	.	PROPN
ftr-489	342	39	citizen	citizen	NOUN
ftr-489	342	40	he	he	PRON
ftr-489	342	41	would	would	AUX
ftr-489	342	42	be	be	AUX
ftr-489	342	43	subject	subject	ADJ
ftr-489	342	44	to	to	ADP
ftr-489	342	45	the	the	DET
ftr-489	342	46	same	same	ADJ
ftr-489	342	47	filing	filing	NOUN
ftr-489	342	48	status	status	NOUN
ftr-489	342	49	restriction	restriction	NOUN
ftr-489	342	50	if	if	SCONJ
ftr-489	342	51	he	he	PRON
ftr-489	342	52	were	be	AUX
ftr-489	342	53	married	married	ADJ
ftr-489	342	54	to	to	ADP
ftr-489	342	55	a	a	DET
ftr-489	342	56	nonresident	nonresident	ADJ
ftr-489	342	57	alien	alien	NOUN
ftr-489	342	58	.	.	PUNCT
ftr-489	342	59	'	'	PUNCT
ftr-489	343	1	d.	d.	PROPN
ftr-489	343	2	generic	generic	PROPN
ftr-489	343	3	vs.	vs.	X
ftr-489	343	4	individual	individual	ADJ
ftr-489	343	5	conparison	conparison	NOUN
ftr-489	343	6	another	another	DET
ftr-489	343	7	question	question	NOUN
ftr-489	343	8	is	be	AUX
ftr-489	343	9	whether	whether	SCONJ
ftr-489	343	10	a	a	DET
ftr-489	343	11	required	require	VERB
ftr-489	343	12	comparison	comparison	NOUN
ftr-489	343	13	is	be	AUX
ftr-489	343	14	generic	generic	ADJ
ftr-489	343	15	or	or	CCONJ
ftr-489	343	16	specific	specific	ADJ
ftr-489	343	17	?	?	PUNCT
ftr-489	344	1	a	a	DET
ftr-489	344	2	generic	generic	ADJ
ftr-489	344	3	comparison	comparison	NOUN
ftr-489	344	4	ignores	ignore	VERB
ftr-489	344	5	the	the	DET
ftr-489	344	6	specific	specific	ADJ
ftr-489	344	7	facts	fact	NOUN
ftr-489	344	8	involved	involve	VERB
ftr-489	344	9	and	and	CCONJ
ftr-489	344	10	looks	look	VERB
ftr-489	344	11	instead	instead	ADV
ftr-489	344	12	to	to	ADP
ftr-489	344	13	a	a	DET
ftr-489	344	14	hypothetical	hypothetical	ADJ
ftr-489	344	15	taxpayer	taxpayer	NOUN
ftr-489	344	16	and	and	CCONJ
ftr-489	344	17	his	his	PRON
ftr-489	344	18	or	or	CCONJ
ftr-489	344	19	her	her	PRON
ftr-489	344	20	potentially	potentially	ADV
ftr-489	344	21	applicable	applicable	ADJ
ftr-489	344	22	facts	fact	NOUN
ftr-489	344	23	and	and	CCONJ
ftr-489	344	24	circumstances	circumstance	NOUN
ftr-489	344	25	.	.	PUNCT
ftr-489	345	1	although	although	SCONJ
ftr-489	345	2	it	it	PRON
ftr-489	345	3	is	be	AUX
ftr-489	345	4	not	not	PART
ftr-489	345	5	clear	clear	ADJ
ftr-489	345	6	,	,	PUNCT
ftr-489	345	7	it	it	PRON
ftr-489	345	8	seems	seem	VERB
ftr-489	345	9	that	that	SCONJ
ftr-489	345	10	the	the	DET
ftr-489	345	11	internal	internal	ADJ
ftr-489	345	12	revenue	revenue	NOUN
ftr-489	345	13	service	service	NOUN
ftr-489	345	14	applies	apply	VERB
ftr-489	345	15	the	the	DET
ftr-489	345	16	nondiscrimination	nondiscrimination	NOUN
ftr-489	345	17	provision	provision	NOUN
ftr-489	345	18	on	on	ADP
ftr-489	345	19	a	a	DET
ftr-489	345	20	generic	generic	ADJ
ftr-489	345	21	basis	basis	NOUN
ftr-489	345	22	.	.	PUNCT
ftr-489	346	1	in	in	ADP
ftr-489	346	2	64	64	NUM
ftr-489	346	3	.	.	PUNCT
ftr-489	346	4	g.c.m	g.c.m	PROPN
ftr-489	346	5	.	.	PUNCT
ftr-489	347	1	35444	35444	NUM
ftr-489	347	2	(	(	PUNCT
ftr-489	347	3	aug	aug	PROPN
ftr-489	347	4	.	.	PROPN
ftr-489	347	5	17	17	NUM
ftr-489	347	6	,	,	PUNCT
ftr-489	347	7	1973	1973	NUM
ftr-489	347	8	)	)	PUNCT
ftr-489	347	9	.	.	PUNCT
ftr-489	348	1	65	65	NUM
ftr-489	348	2	.	.	PUNCT
ftr-489	349	1	i	i	PRON
ftr-489	349	2	d	d	PROPN
ftr-489	349	3	,	,	PUNCT
ftr-489	349	4	66	66	NUM
ftr-489	349	5	.	.	PUNCT
ftr-489	350	1	i	i	PRON
ftr-489	350	2	d.	d.	PROPN
ftr-489	350	3	67	67	NUM
ftr-489	350	4	.	.	PUNCT
ftr-489	351	1	see	see	VERB
ftr-489	351	2	i	i	PRON
ftr-489	351	3	d.	d.	PROPN
ftr-489	351	4	in	in	ADP
ftr-489	351	5	addition	addition	NOUN
ftr-489	351	6	,	,	PUNCT
ftr-489	351	7	the	the	DET
ftr-489	351	8	service	service	NOUN
ftr-489	351	9	argued	argue	VERB
ftr-489	351	10	that	that	SCONJ
ftr-489	351	11	section	section	NOUN
ftr-489	351	12	367	367	NUM
ftr-489	351	13	did	do	AUX
ftr-489	351	14	not	not	PART
ftr-489	351	15	give	give	VERB
ftr-489	351	16	rise	rise	NOUN
ftr-489	351	17	to	to	ADP
ftr-489	351	18	discriminatory	discriminatory	ADJ
ftr-489	351	19	tax	tax	NOUN
ftr-489	351	20	treatment	treatment	NOUN
ftr-489	351	21	against	against	ADP
ftr-489	351	22	japanese	japanese	ADJ
ftr-489	351	23	corporations	corporation	NOUN
ftr-489	351	24	because	because	SCONJ
ftr-489	351	25	section	section	NOUN
ftr-489	351	26	367	367	NUM
ftr-489	351	27	does	do	AUX
ftr-489	351	28	not	not	PART
ftr-489	351	29	single	single	VERB
ftr-489	351	30	out	out	ADP
ftr-489	351	31	japanese	japanese	ADJ
ftr-489	351	32	corporations	corporation	NOUN
ftr-489	351	33	for	for	ADP
ftr-489	351	34	more	more	ADV
ftr-489	351	35	burdensome	burdensome	ADJ
ftr-489	351	36	tax	tax	NOUN
ftr-489	351	37	treatment	treatment	NOUN
ftr-489	351	38	than	than	ADP
ftr-489	351	39	that	that	PRON
ftr-489	351	40	applicable	applicable	ADJ
ftr-489	351	41	to	to	ADP
ftr-489	351	42	taxpayers	taxpayer	NOUN
ftr-489	351	43	of	of	ADP
ftr-489	351	44	any	any	DET
ftr-489	351	45	other	other	ADJ
ftr-489	351	46	(	(	PUNCT
ftr-489	351	47	third	third	ADJ
ftr-489	351	48	)	)	PUNCT
ftr-489	351	49	nation	nation	NOUN
ftr-489	351	50	.	.	PUNCT
ftr-489	352	1	68	68	NUM
ftr-489	352	2	.	.	PUNCT
ftr-489	353	1	hofstetter	hofstetter	PROPN
ftr-489	353	2	v.	v.	ADP
ftr-489	353	3	comm'r	comm'r	PROPN
ftr-489	353	4	,	,	PUNCT
ftr-489	353	5	98	98	NUM
ftr-489	353	6	t.c	t.c	NOUN
ftr-489	353	7	.	.	PUNCT
ftr-489	354	1	no	no	INTJ
ftr-489	354	2	.	.	NOUN
ftr-489	355	1	48	48	NUM
ftr-489	355	2	at	at	ADP
ftr-489	355	3	4981	4981	NUM
ftr-489	355	4	(	(	PUNCT
ftr-489	355	5	cch	cch	NOUN
ftr-489	355	6	)	)	PUNCT
ftr-489	355	7	(	(	PUNCT
ftr-489	355	8	june	june	PROPN
ftr-489	355	9	29	29	NUM
ftr-489	355	10	,	,	PUNCT
ftr-489	355	11	19921	19921	NUM
ftr-489	355	12	.	.	PUNCT
ftr-489	356	1	see	see	VERB
ftr-489	356	2	irc	irc	PROPN
ftr-489	356	3	§	§	PROPN
ftr-489	356	4	6013(a)(1	6013(a)(1	NUM
ftr-489	356	5	)	)	PUNCT
ftr-489	356	6	.	.	PUNCT
ftr-489	357	1	69	69	NUM
ftr-489	357	2	.	.	PUNCT
ftr-489	358	1	i	i	PRON
ftr-489	358	2	d.	d.	PROPN
ftr-489	358	3	at	at	ADP
ftr-489	358	4	4984	4984	NUM
ftr-489	358	5	-	-	SYM
ftr-489	358	6	85	85	NUM
ftr-489	358	7	.	.	NUM
ftr-489	358	8	19921	19921	NUM
ftr-489	358	9	florida	florida	PROPN
ftr-489	358	10	tax	tax	PROPN
ftr-489	358	11	review	review	NOUN
ftr-489	358	12	revenue	revenue	NOUN
ftr-489	358	13	ruling	rule	VERB
ftr-489	358	14	74	74	NUM
ftr-489	358	15	-	-	PUNCT
ftr-489	358	16	239,7	239,7	NOUN
ftr-489	358	17	"	"	PUNCT
ftr-489	358	18	the	the	DET
ftr-489	358	19	question	question	NOUN
ftr-489	358	20	was	be	AUX
ftr-489	358	21	whether	whether	SCONJ
ftr-489	358	22	the	the	DET
ftr-489	358	23	nondiscrimination	nondiscrimination	NOUN
ftr-489	358	24	clause	clause	NOUN
ftr-489	358	25	of	of	ADP
ftr-489	358	26	a	a	DET
ftr-489	358	27	protocol	protocol	NOUN
ftr-489	358	28	to	to	ADP
ftr-489	358	29	the	the	DET
ftr-489	358	30	1941	1941	NUM
ftr-489	358	31	u.s.-canada	u.s.-canada	NOUN
ftr-489	358	32	treaty	treaty	NOUN
ftr-489	358	33	prevented	prevent	VERB
ftr-489	358	34	the	the	DET
ftr-489	358	35	united	united	PROPN
ftr-489	358	36	states	states	PROPN
ftr-489	358	37	from	from	ADP
ftr-489	358	38	denying	deny	VERB
ftr-489	358	39	a	a	DET
ftr-489	358	40	canadian	canadian	ADJ
ftr-489	358	41	citizen	citizen	NOUN
ftr-489	358	42	,	,	PUNCT
ftr-489	358	43	who	who	PRON
ftr-489	358	44	was	be	AUX
ftr-489	358	45	a	a	DET
ftr-489	358	46	dual	dual	ADJ
ftr-489	358	47	-	-	PUNCT
ftr-489	358	48	status	status	NOUN
ftr-489	358	49	taxpayer	taxpayer	NOUN
ftr-489	358	50	,	,	PUNCT
ftr-489	358	51	the	the	DET
ftr-489	358	52	benefits	benefit	NOUN
ftr-489	358	53	of	of	ADP
ftr-489	358	54	using	use	VERB
ftr-489	358	55	the	the	DET
ftr-489	358	56	head	head	NOUN
ftr-489	358	57	of	of	ADP
ftr-489	358	58	household	household	NOUN
ftr-489	358	59	tax	tax	NOUN
ftr-489	358	60	rate	rate	NOUN
ftr-489	358	61	tables	table	NOUN
ftr-489	358	62	,	,	PUNCT
ftr-489	358	63	optional	optional	ADJ
ftr-489	358	64	tax	tax	NOUN
ftr-489	358	65	tables	table	NOUN
ftr-489	358	66	,	,	PUNCT
ftr-489	358	67	standard	standard	ADJ
ftr-489	358	68	deduction	deduction	NOUN
ftr-489	358	69	or	or	CCONJ
ftr-489	358	70	joint	joint	ADJ
ftr-489	358	71	return	return	NOUN
ftr-489	358	72	for	for	ADP
ftr-489	358	73	federal	federal	ADJ
ftr-489	358	74	income	income	NOUN
ftr-489	358	75	tax	tax	NOUN
ftr-489	358	76	purposes	purpose	NOUN
ftr-489	358	77	.	.	PUNCT
ftr-489	359	1	none	none	NOUN
ftr-489	359	2	of	of	ADP
ftr-489	359	3	these	these	DET
ftr-489	359	4	provisions	provision	NOUN
ftr-489	359	5	is	be	AUX
ftr-489	359	6	applicable	applicable	ADJ
ftr-489	359	7	to	to	ADP
ftr-489	359	8	a	a	DET
ftr-489	359	9	person	person	NOUN
ftr-489	359	10	who	who	PRON
ftr-489	359	11	is	be	AUX
ftr-489	359	12	a	a	DET
ftr-489	359	13	nonresident	nonresident	ADJ
ftr-489	359	14	alien	alien	NOUN
ftr-489	359	15	at	at	ADP
ftr-489	359	16	any	any	DET
ftr-489	359	17	time	time	NOUN
ftr-489	359	18	during	during	ADP
ftr-489	359	19	the	the	DET
ftr-489	359	20	year	year	NOUN
ftr-489	359	21	.	.	PUNCT
ftr-489	360	1	the	the	DET
ftr-489	360	2	ruling	ruling	NOUN
ftr-489	360	3	concluded	conclude	VERB
ftr-489	360	4	that	that	SCONJ
ftr-489	360	5	a	a	DET
ftr-489	360	6	dual	dual	ADJ
ftr-489	360	7	-	-	PUNCT
ftr-489	360	8	status	status	NOUN
ftr-489	360	9	canadian	canadian	ADJ
ftr-489	360	10	citizen	citizen	NOUN
ftr-489	360	11	is	be	AUX
ftr-489	360	12	not	not	PART
ftr-489	360	13	in	in	ADP
ftr-489	360	14	similar	similar	ADJ
ftr-489	360	15	circumstances	circumstance	NOUN
ftr-489	360	16	to	to	ADP
ftr-489	360	17	a	a	DET
ftr-489	360	18	u.s	u.s	PROPN
ftr-489	360	19	.	.	PROPN
ftr-489	360	20	citizen	citizen	NOUN
ftr-489	360	21	because	because	SCONJ
ftr-489	360	22	"	"	PUNCT
ftr-489	360	23	not	not	PART
ftr-489	360	24	all	all	PRON
ftr-489	360	25	of	of	ADP
ftr-489	360	26	his	his	PRON
ftr-489	360	27	worldwide	worldwide	ADJ
ftr-489	360	28	income	income	NOUN
ftr-489	360	29	is	be	AUX
ftr-489	360	30	necessarily	necessarily	ADV
ftr-489	360	31	subjected	subject	VERB
ftr-489	360	32	to	to	ADP
ftr-489	360	33	federal	federal	ADJ
ftr-489	360	34	income	income	NOUN
ftr-489	360	35	tax	tax	NOUN
ftr-489	360	36	.	.	PUNCT
ftr-489	361	1	"	"	PUNCT
ftr-489	361	2	'	'	PUNCT
ftr-489	361	3	"	"	PUNCT
ftr-489	361	4	there	there	PRON
ftr-489	361	5	was	be	VERB
ftr-489	361	6	no	no	DET
ftr-489	361	7	discussion	discussion	NOUN
ftr-489	361	8	of	of	ADP
ftr-489	361	9	whether	whether	SCONJ
ftr-489	361	10	the	the	DET
ftr-489	361	11	dual	dual	ADJ
ftr-489	361	12	status	status	NOUN
ftr-489	361	13	taxpayer	taxpayer	NOUN
ftr-489	361	14	actually	actually	ADV
ftr-489	361	15	had	have	AUX
ftr-489	361	16	income	income	NOUN
ftr-489	361	17	that	that	PRON
ftr-489	361	18	was	be	AUX
ftr-489	361	19	not	not	PART
ftr-489	361	20	subject	subject	ADJ
ftr-489	361	21	to	to	ADP
ftr-489	361	22	u.s	u.s	PROPN
ftr-489	361	23	.	.	PROPN
ftr-489	361	24	tax	tax	NOUN
ftr-489	361	25	and	and	CCONJ
ftr-489	361	26	the	the	DET
ftr-489	361	27	comparison	comparison	NOUN
ftr-489	361	28	was	be	AUX
ftr-489	361	29	therefore	therefore	ADV
ftr-489	361	30	generic	generic	ADJ
ftr-489	361	31	.	.	PUNCT
ftr-489	362	1	moreover	moreover	ADV
ftr-489	362	2	,	,	PUNCT
ftr-489	362	3	while	while	SCONJ
ftr-489	362	4	any	any	DET
ftr-489	362	5	existing	exist	VERB
ftr-489	362	6	discrimination	discrimination	NOUN
ftr-489	362	7	could	could	AUX
ftr-489	362	8	have	have	AUX
ftr-489	362	9	been	be	AUX
ftr-489	362	10	solved	solve	VERB
ftr-489	362	11	by	by	ADP
ftr-489	362	12	allowing	allow	VERB
ftr-489	362	13	the	the	DET
ftr-489	362	14	taxpayer	taxpayer	NOUN
ftr-489	362	15	to	to	PART
ftr-489	362	16	elect	elect	VERB
ftr-489	362	17	to	to	PART
ftr-489	362	18	include	include	VERB
ftr-489	362	19	his	his	PRON
ftr-489	362	20	worldwide	worldwide	ADJ
ftr-489	362	21	income	income	NOUN
ftr-489	362	22	and	and	CCONJ
ftr-489	362	23	be	be	AUX
ftr-489	362	24	taxed	tax	VERB
ftr-489	362	25	as	as	ADP
ftr-489	362	26	a	a	DET
ftr-489	362	27	resident	resident	NOUN
ftr-489	362	28	,	,	PUNCT
ftr-489	362	29	there	there	PRON
ftr-489	362	30	was	be	VERB
ftr-489	362	31	no	no	DET
ftr-489	362	32	discussion	discussion	NOUN
ftr-489	362	33	of	of	ADP
ftr-489	362	34	that	that	DET
ftr-489	362	35	possibility.72	possibility.72	NOUN
ftr-489	362	36	in	in	ADP
ftr-489	362	37	watson	watson	PROPN
ftr-489	362	38	v.	v.	PROPN
ftr-489	362	39	hoey,73	hoey,73	VERB
ftr-489	362	40	the	the	DET
ftr-489	362	41	issue	issue	NOUN
ftr-489	362	42	was	be	AUX
ftr-489	362	43	whether	whether	SCONJ
ftr-489	362	44	,	,	PUNCT
ftr-489	362	45	under	under	ADP
ftr-489	362	46	a	a	DET
ftr-489	362	47	nondiscrimination	nondiscrimination	NOUN
ftr-489	362	48	treaty	treaty	NOUN
ftr-489	362	49	with	with	ADP
ftr-489	362	50	ireland	ireland	PROPN
ftr-489	362	51	,	,	PUNCT
ftr-489	362	52	the	the	DET
ftr-489	362	53	estate	estate	NOUN
ftr-489	362	54	of	of	ADP
ftr-489	362	55	a	a	DET
ftr-489	362	56	nonresident	nonresident	ADJ
ftr-489	362	57	alien	alien	ADJ
ftr-489	362	58	decedent	decedent	NOUN
ftr-489	362	59	was	be	AUX
ftr-489	362	60	entitled	entitle	VERB
ftr-489	362	61	to	to	ADP
ftr-489	362	62	the	the	DET
ftr-489	362	63	same	same	ADJ
ftr-489	362	64	exemption	exemption	NOUN
ftr-489	362	65	granted	grant	VERB
ftr-489	362	66	both	both	CCONJ
ftr-489	362	67	resident	resident	ADJ
ftr-489	362	68	and	and	CCONJ
ftr-489	362	69	nonresident	nonresident	ADJ
ftr-489	362	70	citizens	citizen	NOUN
ftr-489	362	71	under	under	ADP
ftr-489	362	72	the	the	DET
ftr-489	362	73	u.s	u.s	PROPN
ftr-489	362	74	.	.	PROPN
ftr-489	362	75	estate	estate	NOUN
ftr-489	362	76	tax	tax	NOUN
ftr-489	362	77	law	law	NOUN
ftr-489	362	78	.	.	PUNCT
ftr-489	363	1	the	the	DET
ftr-489	363	2	exemption	exemption	NOUN
ftr-489	363	3	,	,	PUNCT
ftr-489	363	4	if	if	SCONJ
ftr-489	363	5	allowed	allow	VERB
ftr-489	363	6	,	,	PUNCT
ftr-489	363	7	would	would	AUX
ftr-489	363	8	have	have	AUX
ftr-489	363	9	been	be	AUX
ftr-489	363	10	sufficient	sufficient	ADJ
ftr-489	363	11	to	to	PART
ftr-489	363	12	eliminate	eliminate	VERB
ftr-489	363	13	any	any	DET
ftr-489	363	14	u.s	u.s	PROPN
ftr-489	363	15	.	.	PROPN
ftr-489	363	16	estate	estate	NOUN
ftr-489	363	17	tax	tax	NOUN
ftr-489	363	18	liability	liability	NOUN
ftr-489	363	19	.	.	PUNCT
ftr-489	364	1	the	the	DET
ftr-489	364	2	court	court	NOUN
ftr-489	364	3	ruled	rule	VERB
ftr-489	364	4	against	against	ADP
ftr-489	364	5	the	the	DET
ftr-489	364	6	estate	estate	NOUN
ftr-489	364	7	,	,	PUNCT
ftr-489	364	8	saying	say	VERB
ftr-489	364	9	:	:	PUNCT
ftr-489	364	10	in	in	ADP
ftr-489	364	11	the	the	DET
ftr-489	364	12	present	present	ADJ
ftr-489	364	13	case	case	NOUN
ftr-489	364	14	,	,	PUNCT
ftr-489	364	15	because	because	SCONJ
ftr-489	364	16	of	of	ADP
ftr-489	364	17	its	its	PRON
ftr-489	364	18	size	size	NOUN
ftr-489	364	19	and	and	CCONJ
ftr-489	364	20	the	the	DET
ftr-489	364	21	proportionate	proportionate	ADJ
ftr-489	364	22	location	location	NOUN
ftr-489	364	23	of	of	ADP
ftr-489	364	24	its	its	PRON
ftr-489	364	25	assets	asset	NOUN
ftr-489	364	26	here	here	ADV
ftr-489	364	27	and	and	CCONJ
ftr-489	364	28	abroad	abroad	ADV
ftr-489	364	29	,	,	PUNCT
ftr-489	364	30	the	the	DET
ftr-489	364	31	estate	estate	NOUN
ftr-489	364	32	of	of	ADP
ftr-489	364	33	the	the	DET
ftr-489	364	34	nonresident	nonresident	NOUN
ftr-489	364	35	not	not	PART
ftr-489	364	36	a	a	DET
ftr-489	364	37	citizen	citizen	NOUN
ftr-489	364	38	pays	pay	VERB
ftr-489	364	39	a	a	DET
ftr-489	364	40	small	small	ADJ
ftr-489	364	41	tax	tax	NOUN
ftr-489	364	42	,	,	PUNCT
ftr-489	364	43	although	although	SCONJ
ftr-489	364	44	a	a	DET
ftr-489	364	45	similar	similar	ADJ
ftr-489	364	46	estate	estate	NOUN
ftr-489	364	47	of	of	ADP
ftr-489	364	48	a	a	DET
ftr-489	364	49	nonresident	nonresident	ADJ
ftr-489	364	50	citizen	citizen	NOUN
ftr-489	364	51	would	would	AUX
ftr-489	364	52	pay	pay	VERB
ftr-489	364	53	none	none	NOUN
ftr-489	364	54	.	.	PUNCT
ftr-489	365	1	but	but	CCONJ
ftr-489	365	2	taking	take	VERB
ftr-489	365	3	it	it	PRON
ftr-489	365	4	by	by	ADP
ftr-489	365	5	and	and	CCONJ
ftr-489	365	6	large	large	ADJ
ftr-489	365	7	,	,	PUNCT
ftr-489	365	8	the	the	DET
ftr-489	365	9	1934	1934	NUM
ftr-489	365	10	revenue	revenue	NOUN
ftr-489	365	11	act	act	NOUN
ftr-489	365	12	did	do	AUX
ftr-489	365	13	not	not	PART
ftr-489	365	14	unfairly	unfairly	ADV
ftr-489	365	15	discriminate	discriminate	VERB
ftr-489	365	16	against	against	ADP
ftr-489	365	17	the	the	DET
ftr-489	365	18	nonresident	nonresident	NOUN
ftr-489	365	19	not	not	PART
ftr-489	365	20	a	a	DET
ftr-489	365	21	citizen.74	citizen.74	NOUN
ftr-489	365	22	thus	thus	ADV
ftr-489	365	23	,	,	PUNCT
ftr-489	365	24	the	the	DET
ftr-489	365	25	comparison	comparison	NOUN
ftr-489	365	26	was	be	AUX
ftr-489	365	27	generic	generic	ADJ
ftr-489	365	28	and	and	CCONJ
ftr-489	365	29	not	not	PART
ftr-489	365	30	specific	specific	ADJ
ftr-489	365	31	.	.	PUNCT
ftr-489	366	1	it	it	PRON
ftr-489	366	2	would	would	AUX
ftr-489	366	3	have	have	AUX
ftr-489	366	4	been	be	AUX
ftr-489	366	5	more	more	ADJ
ftr-489	366	6	in	in	ADP
ftr-489	366	7	keeping	keep	VERB
ftr-489	366	8	with	with	ADP
ftr-489	366	9	the	the	DET
ftr-489	366	10	intent	intent	NOUN
ftr-489	366	11	of	of	ADP
ftr-489	366	12	the	the	DET
ftr-489	366	13	treaty	treaty	NOUN
ftr-489	366	14	countries	country	NOUN
ftr-489	366	15	to	to	PART
ftr-489	366	16	have	have	AUX
ftr-489	366	17	permitted	permit	VERB
ftr-489	366	18	an	an	DET
ftr-489	366	19	allocation	allocation	NOUN
ftr-489	366	20	of	of	ADP
ftr-489	366	21	the	the	DET
ftr-489	366	22	exemption	exemption	NOUN
ftr-489	366	23	in	in	ADP
ftr-489	366	24	accordance	accordance	NOUN
ftr-489	366	25	with	with	ADP
ftr-489	366	26	the	the	DET
ftr-489	366	27	proportionate	proportionate	ADJ
ftr-489	366	28	amount	amount	NOUN
ftr-489	366	29	of	of	ADP
ftr-489	366	30	assets	asset	NOUN
ftr-489	366	31	situated	situate	VERB
ftr-489	366	32	in	in	ADP
ftr-489	366	33	the	the	DET
ftr-489	366	34	united	united	PROPN
ftr-489	366	35	states	states	PROPN
ftr-489	366	36	as	as	ADP
ftr-489	366	37	compared	compare	VERB
ftr-489	366	38	to	to	ADP
ftr-489	366	39	the	the	DET
ftr-489	366	40	worldwide	worldwide	ADJ
ftr-489	366	41	assets	asset	NOUN
ftr-489	366	42	.	.	PUNCT
ftr-489	367	1	this	this	PRON
ftr-489	367	2	is	be	AUX
ftr-489	367	3	the	the	DET
ftr-489	367	4	way	way	NOUN
ftr-489	367	5	that	that	PRON
ftr-489	367	6	the	the	DET
ftr-489	367	7	unified	unified	ADJ
ftr-489	367	8	credit	credit	NOUN
ftr-489	367	9	,	,	PUNCT
ftr-489	367	10	administrative	administrative	ADJ
ftr-489	367	11	expenses	expense	NOUN
ftr-489	367	12	and	and	CCONJ
ftr-489	367	13	deductions	deduction	NOUN
ftr-489	367	14	are	be	AUX
ftr-489	367	15	now	now	ADV
ftr-489	367	16	treated.75	treated.75	ADJ
ftr-489	367	17	70	70	NUM
ftr-489	367	18	.	.	PUNCT
ftr-489	368	1	rev	rev	PROPN
ftr-489	368	2	.	.	PUNCT
ftr-489	369	1	rul	rul	NOUN
ftr-489	369	2	.	.	PUNCT
ftr-489	370	1	74	74	NUM
ftr-489	370	2	-	-	SYM
ftr-489	370	3	239	239	NUM
ftr-489	370	4	,	,	PUNCT
ftr-489	370	5	1974	1974	NUM
ftr-489	370	6	-	-	SYM
ftr-489	370	7	1	1	NUM
ftr-489	370	8	c.b	c.b	PROPN
ftr-489	370	9	.	.	PROPN
ftr-489	370	10	372	372	NUM
ftr-489	370	11	.	.	NOUN
ftr-489	370	12	71	71	NUM
ftr-489	370	13	.	.	PUNCT
ftr-489	371	1	i	i	PRON
ftr-489	371	2	d.	d.	PROPN
ftr-489	371	3	72	72	NUM
ftr-489	371	4	.	.	PUNCT
ftr-489	372	1	the	the	DET
ftr-489	372	2	discrimination	discrimination	NOUN
ftr-489	372	3	is	be	AUX
ftr-489	372	4	now	now	ADV
ftr-489	372	5	partially	partially	ADV
ftr-489	372	6	eliminated	eliminate	VERB
ftr-489	372	7	by	by	ADP
ftr-489	372	8	article	article	NOUN
ftr-489	372	9	xxv	xxv	PROPN
ftr-489	372	10	of	of	ADP
ftr-489	372	11	the	the	DET
ftr-489	372	12	current	current	ADJ
ftr-489	372	13	u.s.-can	u.s.-can	NOUN
ftr-489	372	14	.	.	PUNCT
ftr-489	373	1	treaty	treaty	NOUN
ftr-489	373	2	and	and	CCONJ
ftr-489	373	3	is	be	AUX
ftr-489	373	4	ameliorated	ameliorate	VERB
ftr-489	373	5	by	by	ADP
ftr-489	373	6	changes	change	NOUN
ftr-489	373	7	in	in	ADP
ftr-489	373	8	the	the	DET
ftr-489	373	9	code	code	NOUN
ftr-489	373	10	.	.	PUNCT
ftr-489	374	1	see	see	VERB
ftr-489	374	2	u.s.-can	u.s.-can	PROPN
ftr-489	374	3	.	.	PUNCT
ftr-489	375	1	treaty	treaty	NOUN
ftr-489	375	2	,	,	PUNCT
ftr-489	375	3	supra	supra	PROPN
ftr-489	375	4	note	note	PROPN
ftr-489	375	5	15	15	NUM
ftr-489	375	6	,	,	PUNCT
ftr-489	375	7	art	art	NOUN
ftr-489	375	8	.	.	PUNCT
ftr-489	376	1	xxv	xxv	PROPN
ftr-489	376	2	;	;	PUNCT
ftr-489	376	3	irc	irc	PROPN
ftr-489	376	4	§	§	PROPN
ftr-489	376	5	6013(g	6013(g	NOUN
ftr-489	376	6	)	)	PUNCT
ftr-489	376	7	,	,	PUNCT
ftr-489	376	8	(	(	PUNCT
ftr-489	376	9	h	h	NOUN
ftr-489	376	10	)	)	PUNCT
ftr-489	376	11	.	.	PUNCT
ftr-489	377	1	73	73	NUM
ftr-489	377	2	.	.	X
ftr-489	378	1	59	59	NUM
ftr-489	378	2	f.	f.	PROPN
ftr-489	378	3	supp	supp	PROPN
ftr-489	378	4	.	.	PUNCT
ftr-489	379	1	197	197	NUM
ftr-489	379	2	(	(	PUNCT
ftr-489	379	3	s.d.n.y	s.d.n.y	PROPN
ftr-489	379	4	.	.	PROPN
ftr-489	379	5	1943	1943	NUM
ftr-489	379	6	)	)	PUNCT
ftr-489	379	7	.	.	PUNCT
ftr-489	380	1	74	74	NUM
ftr-489	380	2	.	.	PUNCT
ftr-489	381	1	i	i	PRON
ftr-489	381	2	d.	d.	PROPN
ftr-489	381	3	at	at	ADP
ftr-489	381	4	200	200	NUM
ftr-489	381	5	(	(	PUNCT
ftr-489	381	6	emphasis	emphasis	NOUN
ftr-489	381	7	added	add	VERB
ftr-489	381	8	)	)	PUNCT
ftr-489	381	9	.	.	PUNCT
ftr-489	382	1	75	75	NUM
ftr-489	382	2	.	.	PUNCT
ftr-489	382	3	irc	irc	PROPN
ftr-489	382	4	§	§	PROPN
ftr-489	382	5	§	§	PROPN
ftr-489	382	6	2102(c)(3)(a	2102(c)(3)(a	NUM
ftr-489	382	7	)	)	PUNCT
ftr-489	382	8	,	,	PUNCT
ftr-489	382	9	2106(a)(1	2106(a)(1	NOUN
ftr-489	382	10	)	)	PUNCT
ftr-489	382	11	;	;	PUNCT
ftr-489	383	1	cf	cf	X
ftr-489	383	2	.	.	PUNCT
ftr-489	383	3	u.s.-can	u.s.-can	PROPN
ftr-489	383	4	.	.	PUNCT
ftr-489	384	1	treaty	treaty	NOUN
ftr-489	384	2	,	,	PUNCT
ftr-489	384	3	supra	supra	PROPN
ftr-489	384	4	note	note	PROPN
ftr-489	384	5	15	15	NUM
ftr-489	384	6	,	,	PUNCT
ftr-489	384	7	art	art	NOUN
ftr-489	384	8	.	.	PUNCT
ftr-489	385	1	24	24	NUM
ftr-489	385	2	,	,	PUNCT
ftr-489	385	3	para	para	NOUN
ftr-489	385	4	.	.	PUNCT
ftr-489	386	1	4	4	X
ftr-489	386	2	.	.	PUNCT
ftr-489	387	1	[	[	X
ftr-489	387	2	vol	vol	NOUN
ftr-489	387	3	1:2	1:2	NUM
ftr-489	387	4	treaty	treaty	NOUN
ftr-489	387	5	-	-	PUNCT
ftr-489	387	6	based	base	VERB
ftr-489	387	7	nondiscrimination	nondiscrimination	NOUN
ftr-489	387	8	although	although	SCONJ
ftr-489	387	9	these	these	DET
ftr-489	387	10	authorities	authority	NOUN
ftr-489	387	11	generally	generally	ADV
ftr-489	387	12	take	take	VERB
ftr-489	387	13	the	the	DET
ftr-489	387	14	generic	generic	ADJ
ftr-489	387	15	approach	approach	NOUN
ftr-489	387	16	,	,	PUNCT
ftr-489	387	17	the	the	DET
ftr-489	387	18	wording	wording	NOUN
ftr-489	387	19	of	of	ADP
ftr-489	387	20	the	the	DET
ftr-489	387	21	nondiscrimination	nondiscrimination	NOUN
ftr-489	387	22	provision	provision	NOUN
ftr-489	387	23	of	of	ADP
ftr-489	387	24	article	article	NOUN
ftr-489	387	25	24(1	24(1	NUM
ftr-489	387	26	)	)	PUNCT
ftr-489	387	27	of	of	ADP
ftr-489	387	28	the	the	DET
ftr-489	387	29	1981	1981	NUM
ftr-489	387	30	u.s	u.s	PROPN
ftr-489	387	31	.	.	PROPN
ftr-489	387	32	model	model	NOUN
ftr-489	387	33	seems	seem	VERB
ftr-489	387	34	more	more	ADV
ftr-489	387	35	appropriately	appropriately	ADV
ftr-489	387	36	to	to	PART
ftr-489	387	37	invoke	invoke	VERB
ftr-489	387	38	an	an	DET
ftr-489	387	39	individual	individual	ADJ
ftr-489	387	40	or	or	CCONJ
ftr-489	387	41	specific	specific	ADJ
ftr-489	387	42	analysis	analysis	NOUN
ftr-489	387	43	.	.	PUNCT
ftr-489	388	1	moreover	moreover	ADV
ftr-489	388	2	,	,	PUNCT
ftr-489	388	3	requiring	require	VERB
ftr-489	388	4	a	a	DET
ftr-489	388	5	taxpayer	taxpayer	NOUN
ftr-489	388	6	to	to	PART
ftr-489	388	7	prove	prove	VERB
ftr-489	388	8	the	the	DET
ftr-489	388	9	consequences	consequence	NOUN
ftr-489	388	10	to	to	ADP
ftr-489	388	11	a	a	DET
ftr-489	388	12	class	class	NOUN
ftr-489	388	13	might	might	AUX
ftr-489	388	14	impose	impose	VERB
ftr-489	388	15	much	much	ADV
ftr-489	388	16	more	more	ADV
ftr-489	388	17	substantial	substantial	ADJ
ftr-489	388	18	evidentiary	evidentiary	ADJ
ftr-489	388	19	and	and	CCONJ
ftr-489	388	20	practical	practical	ADJ
ftr-489	388	21	burdens	burden	NOUN
ftr-489	388	22	on	on	ADP
ftr-489	388	23	foreign	foreign	ADJ
ftr-489	388	24	taxpayers	taxpayer	NOUN
ftr-489	388	25	.	.	PUNCT
ftr-489	389	1	such	such	DET
ftr-489	389	2	a	a	DET
ftr-489	389	3	burden	burden	NOUN
ftr-489	389	4	may	may	AUX
ftr-489	389	5	be	be	AUX
ftr-489	389	6	insurmountable	insurmountable	ADJ
ftr-489	389	7	if	if	SCONJ
ftr-489	389	8	the	the	DET
ftr-489	389	9	courts	court	NOUN
ftr-489	389	10	also	also	ADV
ftr-489	389	11	adopt	adopt	VERB
ftr-489	389	12	a	a	DET
ftr-489	389	13	standard	standard	NOUN
ftr-489	389	14	of	of	ADP
ftr-489	389	15	proof	proof	NOUN
ftr-489	389	16	requiring	require	VERB
ftr-489	389	17	the	the	DET
ftr-489	389	18	taxpayer	taxpayer	NOUN
ftr-489	389	19	to	to	PART
ftr-489	389	20	show	show	VERB
ftr-489	389	21	that	that	SCONJ
ftr-489	389	22	there	there	PRON
ftr-489	389	23	is	be	VERB
ftr-489	389	24	no	no	DET
ftr-489	389	25	possible	possible	ADJ
ftr-489	389	26	set	set	NOUN
ftr-489	389	27	of	of	ADP
ftr-489	389	28	facts	fact	NOUN
ftr-489	389	29	under	under	ADP
ftr-489	389	30	which	which	PRON
ftr-489	389	31	the	the	DET
ftr-489	389	32	alleged	allege	VERB
ftr-489	389	33	discrimination	discrimination	NOUN
ftr-489	389	34	would	would	AUX
ftr-489	389	35	not	not	PART
ftr-489	389	36	reach	reach	VERB
ftr-489	389	37	"	"	PUNCT
ftr-489	389	38	substantive	substantive	ADJ
ftr-489	389	39	"	"	PUNCT
ftr-489	389	40	proportion	proportion	NOUN
ftr-489	389	41	.	.	PUNCT
ftr-489	390	1	e.	e.	PROPN
ftr-489	390	2	which	which	DET
ftr-489	390	3	nation	nation	NOUN
ftr-489	390	4	's	's	PART
ftr-489	390	5	taxes	taxis	NOUN
ftr-489	390	6	?	?	PUNCT
ftr-489	391	1	recently	recently	ADV
ftr-489	391	2	the	the	DET
ftr-489	391	3	code	code	NOUN
ftr-489	391	4	was	be	AUX
ftr-489	391	5	amended	amend	VERB
ftr-489	391	6	to	to	PART
ftr-489	391	7	limit	limit	VERB
ftr-489	391	8	the	the	DET
ftr-489	391	9	interest	interest	NOUN
ftr-489	391	10	deduction	deduction	NOUN
ftr-489	391	11	for	for	ADP
ftr-489	391	12	"	"	PUNCT
ftr-489	391	13	earnings	earning	NOUN
ftr-489	391	14	-	-	PUNCT
ftr-489	391	15	stripping	strip	VERB
ftr-489	391	16	"	"	PUNCT
ftr-489	391	17	payments	payment	NOUN
ftr-489	391	18	to	to	ADP
ftr-489	391	19	related	relate	VERB
ftr-489	391	20	tax	tax	NOUN
ftr-489	391	21	-	-	PUNCT
ftr-489	391	22	exempt	exempt	ADJ
ftr-489	391	23	parties.7	parties.7	ADP
ftr-489	391	24	"	"	PUNCT
ftr-489	391	25	the	the	DET
ftr-489	391	26	code	code	NOUN
ftr-489	391	27	provides	provide	VERB
ftr-489	391	28	that	that	SCONJ
ftr-489	391	29	certain	certain	ADJ
ftr-489	391	30	interest	interest	NOUN
ftr-489	391	31	paid	pay	VERB
ftr-489	391	32	or	or	CCONJ
ftr-489	391	33	accrued	accrue	VERB
ftr-489	391	34	by	by	ADP
ftr-489	391	35	a	a	DET
ftr-489	391	36	corporation	corporation	NOUN
ftr-489	391	37	to	to	ADP
ftr-489	391	38	a	a	DET
ftr-489	391	39	related	relate	VERB
ftr-489	391	40	taxexempt	taxexempt	NOUN
ftr-489	391	41	party	party	NOUN
ftr-489	391	42	is	be	AUX
ftr-489	391	43	not	not	PART
ftr-489	391	44	deductible	deductible	ADJ
ftr-489	391	45	.	.	PUNCT
ftr-489	392	1	7	7	NUM
ftr-489	392	2	the	the	DET
ftr-489	392	3	deduction	deduction	NOUN
ftr-489	392	4	is	be	AUX
ftr-489	392	5	denied	deny	VERB
ftr-489	392	6	to	to	ADP
ftr-489	392	7	the	the	DET
ftr-489	392	8	extent	extent	NOUN
ftr-489	392	9	that	that	SCONJ
ftr-489	392	10	the	the	DET
ftr-489	392	11	excess	excess	NOUN
ftr-489	392	12	,	,	PUNCT
ftr-489	392	13	if	if	SCONJ
ftr-489	392	14	any	any	PRON
ftr-489	392	15	,	,	PUNCT
ftr-489	392	16	of	of	ADP
ftr-489	392	17	the	the	DET
ftr-489	392	18	payor	payor	NOUN
ftr-489	392	19	corporation	corporation	NOUN
ftr-489	392	20	's	's	PART
ftr-489	392	21	total	total	ADJ
ftr-489	392	22	interest	interest	NOUN
ftr-489	392	23	expense	expense	NOUN
ftr-489	392	24	over	over	ADP
ftr-489	392	25	total	total	ADJ
ftr-489	392	26	interest	interest	NOUN
ftr-489	392	27	income	income	NOUN
ftr-489	392	28	is	be	AUX
ftr-489	392	29	greater	great	ADJ
ftr-489	392	30	than	than	ADP
ftr-489	392	31	fifty	fifty	NUM
ftr-489	392	32	percent	percent	NOUN
ftr-489	392	33	of	of	ADP
ftr-489	392	34	the	the	DET
ftr-489	392	35	corporation	corporation	NOUN
ftr-489	392	36	's	's	PART
ftr-489	392	37	adjusted	adjust	VERB
ftr-489	392	38	taxable	taxable	ADJ
ftr-489	392	39	income.7	income.7	NOUN
ftr-489	392	40	'	'	PUNCT
ftr-489	392	41	the	the	DET
ftr-489	392	42	interest	interest	NOUN
ftr-489	392	43	is	be	AUX
ftr-489	392	44	only	only	ADV
ftr-489	392	45	disallowed	disallow	VERB
ftr-489	392	46	where	where	SCONJ
ftr-489	392	47	the	the	DET
ftr-489	392	48	payor	payor	NOUN
ftr-489	392	49	corporation	corporation	NOUN
ftr-489	392	50	has	have	VERB
ftr-489	392	51	a	a	DET
ftr-489	392	52	ratio	ratio	NOUN
ftr-489	392	53	of	of	ADP
ftr-489	392	54	debt	debt	NOUN
ftr-489	392	55	to	to	ADP
ftr-489	392	56	equity	equity	NOUN
ftr-489	392	57	as	as	ADP
ftr-489	392	58	of	of	ADP
ftr-489	392	59	the	the	DET
ftr-489	392	60	close	close	NOUN
ftr-489	392	61	of	of	ADP
ftr-489	392	62	the	the	DET
ftr-489	392	63	taxable	taxable	ADJ
ftr-489	392	64	year	year	NOUN
ftr-489	392	65	exceeding	exceed	VERB
ftr-489	392	66	one	one	NUM
ftr-489	392	67	and	and	CCONJ
ftr-489	392	68	one	one	NUM
ftr-489	392	69	-	-	PUNCT
ftr-489	392	70	half	half	NOUN
ftr-489	392	71	to	to	AUX
ftr-489	392	72	one.79	one.79	VERB
ftr-489	392	73	a	a	DET
ftr-489	392	74	taxpayer	taxpayer	NOUN
ftr-489	392	75	is	be	AUX
ftr-489	392	76	treated	treat	VERB
ftr-489	392	77	as	as	ADP
ftr-489	392	78	tax	tax	NOUN
ftr-489	392	79	exempt	exempt	ADJ
ftr-489	392	80	with	with	ADP
ftr-489	392	81	respect	respect	NOUN
ftr-489	392	82	to	to	ADP
ftr-489	392	83	interest	interest	NOUN
ftr-489	392	84	received	receive	VERB
ftr-489	392	85	if	if	SCONJ
ftr-489	392	86	no	no	DET
ftr-489	392	87	tax	tax	NOUN
ftr-489	392	88	is	be	AUX
ftr-489	392	89	imposed	impose	VERB
ftr-489	392	90	by	by	ADP
ftr-489	392	91	the	the	DET
ftr-489	392	92	united	united	PROPN
ftr-489	392	93	states	states	PROPN
ftr-489	392	94	with	with	ADP
ftr-489	392	95	respect	respect	NOUN
ftr-489	392	96	to	to	ADP
ftr-489	392	97	such	such	ADJ
ftr-489	392	98	interest	interest	NOUN
ftr-489	392	99	-	-	PUNCT
ftr-489	392	100	go	go	NOUN
ftr-489	392	101	if	if	SCONJ
ftr-489	392	102	a	a	DET
ftr-489	392	103	treaty	treaty	NOUN
ftr-489	392	104	between	between	ADP
ftr-489	392	105	the	the	DET
ftr-489	392	106	united	united	PROPN
ftr-489	392	107	states	states	PROPN
ftr-489	392	108	and	and	CCONJ
ftr-489	392	109	any	any	DET
ftr-489	392	110	foreign	foreign	ADJ
ftr-489	392	111	country	country	NOUN
ftr-489	392	112	reduces	reduce	VERB
ftr-489	392	113	the	the	DET
ftr-489	392	114	u.s	u.s	PROPN
ftr-489	392	115	.	.	PROPN
ftr-489	392	116	tax	tax	NOUN
ftr-489	392	117	rate	rate	NOUN
ftr-489	392	118	imposed	impose	VERB
ftr-489	392	119	on	on	ADP
ftr-489	392	120	interest	interest	NOUN
ftr-489	392	121	that	that	PRON
ftr-489	392	122	the	the	DET
ftr-489	392	123	taxpayer	taxpayer	NOUN
ftr-489	392	124	pays	pay	VERB
ftr-489	392	125	to	to	ADP
ftr-489	392	126	a	a	DET
ftr-489	392	127	related	related	ADJ
ftr-489	392	128	person	person	NOUN
ftr-489	392	129	,	,	PUNCT
ftr-489	392	130	the	the	DET
ftr-489	392	131	related	related	ADJ
ftr-489	392	132	person	person	NOUN
ftr-489	392	133	is	be	AUX
ftr-489	392	134	treated	treat	VERB
ftr-489	392	135	as	as	ADP
ftr-489	392	136	tax	tax	NOUN
ftr-489	392	137	exempt	exempt	ADJ
ftr-489	392	138	,	,	PUNCT
ftr-489	392	139	and	and	CCONJ
ftr-489	392	140	the	the	DET
ftr-489	392	141	interest	interest	NOUN
ftr-489	392	142	is	be	AUX
ftr-489	392	143	treated	treat	VERB
ftr-489	392	144	as	as	ADP
ftr-489	392	145	nondeductible	nondeductible	ADJ
ftr-489	392	146	,	,	PUNCT
ftr-489	392	147	to	to	ADP
ftr-489	392	148	the	the	DET
ftr-489	392	149	extent	extent	NOUN
ftr-489	392	150	of	of	ADP
ftr-489	392	151	the	the	DET
ftr-489	392	152	same	same	ADJ
ftr-489	392	153	proportion	proportion	NOUN
ftr-489	392	154	of	of	ADP
ftr-489	392	155	such	such	ADJ
ftr-489	392	156	interest	interest	NOUN
ftr-489	392	157	paid	pay	VERB
ftr-489	392	158	or	or	CCONJ
ftr-489	392	159	accrued	accrue	VERB
ftr-489	392	160	as	as	ADP
ftr-489	392	161	the	the	DET
ftr-489	392	162	treaty	treaty	NOUN
ftr-489	392	163	's	's	PART
ftr-489	392	164	rate	rate	NOUN
ftr-489	392	165	reduction	reduction	NOUN
ftr-489	392	166	from	from	ADP
ftr-489	392	167	the	the	DET
ftr-489	392	168	thirty	thirty	NUM
ftr-489	392	169	percent	percent	NOUN
ftr-489	392	170	normal	normal	ADJ
ftr-489	392	171	statutory	statutory	ADJ
ftr-489	392	172	rate	rate	NOUN
ftr-489	392	173	bears	bear	NOUN
ftr-489	392	174	to	to	ADP
ftr-489	392	175	the	the	DET
ftr-489	392	176	thirty	thirty	NUM
ftr-489	392	177	percent	percent	NOUN
ftr-489	392	178	rate	rate	NOUN
ftr-489	392	179	.	.	PUNCT
ftr-489	392	180	"	"	PUNCT
ftr-489	393	1	subsequent	subsequent	ADJ
ftr-489	393	2	to	to	ADP
ftr-489	393	3	the	the	DET
ftr-489	393	4	introduction	introduction	NOUN
ftr-489	393	5	of	of	ADP
ftr-489	393	6	the	the	DET
ftr-489	393	7	proposal	proposal	NOUN
ftr-489	393	8	in	in	ADP
ftr-489	393	9	the	the	DET
ftr-489	393	10	house	house	NOUN
ftr-489	393	11	,	,	PUNCT
ftr-489	393	12	a	a	DET
ftr-489	393	13	number	number	NOUN
ftr-489	393	14	of	of	ADP
ftr-489	393	15	taxpayers	taxpayer	NOUN
ftr-489	393	16	'	'	PART
ftr-489	393	17	representatives	representative	NOUN
ftr-489	393	18	contended	contend	VERB
ftr-489	393	19	that	that	SCONJ
ftr-489	393	20	the	the	DET
ftr-489	393	21	provision	provision	NOUN
ftr-489	393	22	violated	violate	VERB
ftr-489	393	23	the	the	DET
ftr-489	393	24	nondiscrimination	nondiscrimination	NOUN
ftr-489	393	25	provision	provision	NOUN
ftr-489	393	26	of	of	ADP
ftr-489	393	27	u.s	u.s	PROPN
ftr-489	393	28	.	.	PROPN
ftr-489	393	29	treaties82	treaties82	PROPN
ftr-489	393	30	"	"	PUNCT
ftr-489	393	31	the	the	DET
ftr-489	393	32	conference	conference	NOUN
ftr-489	393	33	report	report	NOUN
ftr-489	393	34	answered	answer	VERB
ftr-489	393	35	that	that	SCONJ
ftr-489	393	36	contention	contention	NOUN
ftr-489	393	37	by	by	ADP
ftr-489	393	38	stating	state	VERB
ftr-489	393	39	:	:	PUNCT
ftr-489	393	40	finally	finally	ADV
ftr-489	393	41	,	,	PUNCT
ftr-489	393	42	some	some	PRON
ftr-489	393	43	have	have	AUX
ftr-489	393	44	argued	argue	VERB
ftr-489	393	45	that	that	SCONJ
ftr-489	393	46	...	...	PUNCT
ftr-489	393	47	the	the	DET
ftr-489	393	48	house	house	PROPN
ftr-489	393	49	bill	bill	PROPN
ftr-489	393	50	provision	provision	NOUN
ftr-489	393	51	would	would	AUX
ftr-489	393	52	violate	violate	VERB
ftr-489	393	53	treaties	treaty	NOUN
ftr-489	393	54	.	.	PUNCT
ftr-489	394	1	the	the	DET
ftr-489	394	2	conferees	conferee	NOUN
ftr-489	394	3	believe	believe	VERB
ftr-489	394	4	that	that	SCONJ
ftr-489	394	5	the	the	DET
ftr-489	394	6	conference	conference	NOUN
ftr-489	394	7	agreement	agreement	NOUN
ftr-489	394	8	76	76	NUM
ftr-489	394	9	.	.	PUNCT
ftr-489	395	1	irc	irc	PROPN
ftr-489	395	2	§	§	PROPN
ftr-489	395	3	163(j	163(j	PROPN
ftr-489	395	4	)	)	PUNCT
ftr-489	395	5	.	.	PUNCT
ftr-489	396	1	77	77	NUM
ftr-489	396	2	.	.	PUNCT
ftr-489	397	1	irc	irc	PROPN
ftr-489	397	2	§	§	PROPN
ftr-489	397	3	163(j)(1)(a	163(j)(1)(a	PROPN
ftr-489	397	4	)	)	PUNCT
ftr-489	397	5	.	.	PUNCT
ftr-489	398	1	78	78	NUM
ftr-489	398	2	.	.	PUNCT
ftr-489	399	1	irc	irc	PROPN
ftr-489	399	2	§	§	PROPN
ftr-489	399	3	163(j)(2)(b)(i	163(j)(2)(b)(i	NUM
ftr-489	399	4	)	)	PUNCT
ftr-489	399	5	.	.	PUNCT
ftr-489	400	1	79	79	NUM
ftr-489	400	2	.	.	PUNCT
ftr-489	401	1	irc	irc	PROPN
ftr-489	401	2	§	§	PROPN
ftr-489	401	3	163(j)(2)(a)(ii	163(j)(2)(a)(ii	NUM
ftr-489	401	4	)	)	PUNCT
ftr-489	401	5	.	.	PUNCT
ftr-489	402	1	80	80	NUM
ftr-489	402	2	.	.	PUNCT
ftr-489	403	1	irc	irc	PROPN
ftr-489	403	2	§	§	PROPN
ftr-489	403	3	163(j)(3)(a	163(j)(3)(a	NUM
ftr-489	403	4	)	)	PUNCT
ftr-489	403	5	.	.	PUNCT
ftr-489	404	1	81	81	NUM
ftr-489	404	2	.	.	PUNCT
ftr-489	405	1	irc	irc	PROPN
ftr-489	405	2	§	§	PROPN
ftr-489	405	3	163(j)(5)(b	163(j)(5)(b	PROPN
ftr-489	405	4	)	)	PUNCT
ftr-489	405	5	.	.	PUNCT
ftr-489	406	1	82	82	X
ftr-489	406	2	.	.	PUNCT
ftr-489	407	1	see	see	VERB
ftr-489	407	2	h.r	h.r	PROPN
ftr-489	407	3	.	.	PROPN
ftr-489	407	4	conf	conf	PROPN
ftr-489	407	5	.	.	PUNCT
ftr-489	408	1	rep	rep	PROPN
ftr-489	408	2	.	.	PROPN
ftr-489	408	3	no	no	PROPN
ftr-489	408	4	.	.	PROPN
ftr-489	408	5	386	386	NUM
ftr-489	408	6	,	,	PUNCT
ftr-489	408	7	101st	101st	PROPN
ftr-489	408	8	cong	cong	PROPN
ftr-489	408	9	..	..	PUNCT
ftr-489	408	10	ist	ist	PROPN
ftr-489	408	11	ses	se	NOUN
ftr-489	408	12	.	.	PROPN
ftr-489	409	1	568	568	NUM
ftr-489	409	2	(	(	PUNCT
ftr-489	409	3	1989	1989	NUM
ftr-489	409	4	)	)	PUNCT
ftr-489	409	5	.	.	PUNCT
ftr-489	410	1	19921	19921	NUM
ftr-489	410	2	florida	florida	PROPN
ftr-489	410	3	tax	tax	NOUN
ftr-489	410	4	review	review	NOUN
ftr-489	410	5	does	do	AUX
ftr-489	410	6	not	not	PART
ftr-489	410	7	violate	violate	VERB
ftr-489	410	8	treaties	treaty	NOUN
ftr-489	410	9	.	.	PUNCT
ftr-489	411	1	this	this	DET
ftr-489	411	2	belief	belief	NOUN
ftr-489	411	3	is	be	AUX
ftr-489	411	4	based	base	VERB
ftr-489	411	5	on	on	ADP
ftr-489	411	6	several	several	ADJ
ftr-489	411	7	factors	factor	NOUN
ftr-489	411	8	.	.	PUNCT
ftr-489	412	1	first	first	ADV
ftr-489	412	2	,	,	PUNCT
ftr-489	412	3	the	the	DET
ftr-489	412	4	conferees	conferee	NOUN
ftr-489	412	5	believe	believe	VERB
ftr-489	412	6	that	that	SCONJ
ftr-489	412	7	because	because	SCONJ
ftr-489	412	8	the	the	DET
ftr-489	412	9	provision	provision	NOUN
ftr-489	412	10	treats	treat	NOUN
ftr-489	412	11	similarly	similarly	ADV
ftr-489	412	12	situated	situate	VERB
ftr-489	412	13	persons	person	NOUN
ftr-489	412	14	similarly	similarly	ADV
ftr-489	412	15	,	,	PUNCT
ftr-489	412	16	there	there	PRON
ftr-489	412	17	is	be	VERB
ftr-489	412	18	no	no	DET
ftr-489	412	19	discrimination	discrimination	NOUN
ftr-489	412	20	under	under	ADP
ftr-489	412	21	treaties	treaty	NOUN
ftr-489	412	22	.	.	PUNCT
ftr-489	413	1	for	for	ADP
ftr-489	413	2	this	this	DET
ftr-489	413	3	purpose	purpose	NOUN
ftr-489	413	4	the	the	DET
ftr-489	413	5	conferees	conferee	NOUN
ftr-489	413	6	believe	believe	VERB
ftr-489	413	7	that	that	SCONJ
ftr-489	413	8	the	the	DET
ftr-489	413	9	determination	determination	NOUN
ftr-489	413	10	of	of	ADP
ftr-489	413	11	which	which	PRON
ftr-489	413	12	persons	person	NOUN
ftr-489	413	13	are	be	AUX
ftr-489	413	14	similarly	similarly	ADV
ftr-489	413	15	situated	situate	VERB
ftr-489	413	16	is	be	AUX
ftr-489	413	17	properly	properly	ADV
ftr-489	413	18	made	make	VERB
ftr-489	413	19	by	by	ADP
ftr-489	413	20	reference	reference	NOUN
ftr-489	413	21	to	to	ADP
ftr-489	413	22	the	the	DET
ftr-489	413	23	u.s	u.s	PROPN
ftr-489	413	24	.	.	PROPN
ftr-489	413	25	tax	tax	NOUN
ftr-489	413	26	those	those	DET
ftr-489	413	27	persons	person	NOUN
ftr-489	413	28	do	do	VERB
ftr-489	413	29	or	or	CCONJ
ftr-489	413	30	do	do	AUX
ftr-489	413	31	not	not	PART
ftr-489	413	32	bear	bear	VERB
ftr-489	413	33	on	on	ADP
ftr-489	413	34	interest	interest	NOUN
ftr-489	413	35	income	income	NOUN
ftr-489	413	36	from	from	ADP
ftr-489	413	37	u.s	u.s	PROPN
ftr-489	413	38	.	.	PROPN
ftr-489	413	39	corporations	corporation	NOUN
ftr-489	413	40	.	.	PUNCT
ftr-489	413	41	"	"	PUNCT
ftr-489	414	1	this	this	PRON
ftr-489	414	2	is	be	AUX
ftr-489	414	3	consistent	consistent	ADJ
ftr-489	414	4	with	with	ADP
ftr-489	414	5	the	the	DET
ftr-489	414	6	view	view	NOUN
ftr-489	414	7	that	that	SCONJ
ftr-489	414	8	payments	payment	NOUN
ftr-489	414	9	leaving	leave	VERB
ftr-489	414	10	u.s	u.s	PROPN
ftr-489	414	11	.	.	PROPN
ftr-489	414	12	taxing	tax	VERB
ftr-489	414	13	jurisdictions	jurisdiction	NOUN
ftr-489	414	14	may	may	AUX
ftr-489	414	15	in	in	ADP
ftr-489	414	16	appropriate	appropriate	ADJ
ftr-489	414	17	circumstances	circumstance	NOUN
ftr-489	414	18	,	,	PUNCT
ftr-489	414	19	consistent	consistent	ADJ
ftr-489	414	20	with	with	ADP
ftr-489	414	21	treaties	treaty	NOUN
ftr-489	414	22	,	,	PUNCT
ftr-489	414	23	be	be	AUX
ftr-489	414	24	subjected	subject	VERB
ftr-489	414	25	by	by	ADP
ftr-489	414	26	the	the	DET
ftr-489	414	27	united	united	PROPN
ftr-489	414	28	states	states	PROPN
ftr-489	414	29	to	to	PART
ftr-489	414	30	tax	tax	VERB
ftr-489	414	31	that	that	PRON
ftr-489	414	32	would	would	AUX
ftr-489	414	33	not	not	PART
ftr-489	414	34	be	be	AUX
ftr-489	414	35	imposed	impose	VERB
ftr-489	414	36	on	on	ADP
ftr-489	414	37	a	a	DET
ftr-489	414	38	payment	payment	NOUN
ftr-489	414	39	to	to	ADP
ftr-489	414	40	a	a	DET
ftr-489	414	41	u.s	u.s	PROPN
ftr-489	414	42	.	.	PROPN
ftr-489	414	43	person	person	NOUN
ftr-489	414	44	.	.	PUNCT
ftr-489	415	1	4	4	NUM
ftr-489	415	2	the	the	DET
ftr-489	415	3	conferees	conferee	NOUN
ftr-489	415	4	'	'	PART
ftr-489	415	5	analysis	analysis	NOUN
ftr-489	415	6	is	be	AUX
ftr-489	415	7	clearly	clearly	ADV
ftr-489	415	8	correct	correct	ADJ
ftr-489	415	9	in	in	ADP
ftr-489	415	10	ignoring	ignore	VERB
ftr-489	415	11	foreign	foreign	ADJ
ftr-489	415	12	taxes	taxis	NOUN
ftr-489	415	13	.	.	PUNCT
ftr-489	416	1	under	under	ADP
ftr-489	416	2	article	article	NOUN
ftr-489	416	3	24	24	NUM
ftr-489	416	4	of	of	ADP
ftr-489	416	5	the	the	DET
ftr-489	416	6	1981	1981	NUM
ftr-489	416	7	u.s	u.s	PROPN
ftr-489	416	8	.	.	PROPN
ftr-489	416	9	model	model	PROPN
ftr-489	416	10	,	,	PUNCT
ftr-489	416	11	in	in	ADP
ftr-489	416	12	determining	determine	VERB
ftr-489	416	13	whether	whether	SCONJ
ftr-489	416	14	an	an	DET
ftr-489	416	15	alien	alien	NOUN
ftr-489	416	16	has	have	AUX
ftr-489	416	17	been	be	AUX
ftr-489	416	18	subject	subject	ADJ
ftr-489	416	19	to	to	ADP
ftr-489	416	20	more	more	ADV
ftr-489	416	21	burdensome	burdensome	ADJ
ftr-489	416	22	taxation	taxation	NOUN
ftr-489	416	23	by	by	ADP
ftr-489	416	24	the	the	DET
ftr-489	416	25	united	united	PROPN
ftr-489	416	26	states	states	PROPN
ftr-489	416	27	,	,	PUNCT
ftr-489	416	28	only	only	ADV
ftr-489	416	29	u.s	u.s	PROPN
ftr-489	416	30	.	.	PROPN
ftr-489	416	31	taxes	taxis	NOUN
ftr-489	416	32	are	be	AUX
ftr-489	416	33	considered	consider	VERB
ftr-489	416	34	.	.	PUNCT
ftr-489	417	1	paragraph	paragraph	NOUN
ftr-489	417	2	1	1	NUM
ftr-489	417	3	of	of	ADP
ftr-489	417	4	article	article	NOUN
ftr-489	417	5	24	24	NUM
ftr-489	417	6	provides	provide	VERB
ftr-489	417	7	that	that	SCONJ
ftr-489	417	8	a	a	DET
ftr-489	417	9	national	national	NOUN
ftr-489	417	10	of	of	ADP
ftr-489	417	11	one	one	NUM
ftr-489	417	12	state	state	NOUN
ftr-489	417	13	shall	shall	AUX
ftr-489	417	14	not	not	PART
ftr-489	417	15	be	be	AUX
ftr-489	417	16	subjected	subject	VERB
ftr-489	417	17	to	to	ADP
ftr-489	417	18	other	other	ADJ
ftr-489	417	19	or	or	CCONJ
ftr-489	417	20	more	more	ADV
ftr-489	417	21	burdensome	burdensome	ADJ
ftr-489	417	22	taxation	taxation	NOUN
ftr-489	417	23	or	or	CCONJ
ftr-489	417	24	connected	connected	ADJ
ftr-489	417	25	requirements	requirement	NOUN
ftr-489	417	26	in	in	ADP
ftr-489	417	27	the	the	DET
ftr-489	417	28	"	"	PUNCT
ftr-489	417	29	other	other	ADJ
ftr-489	417	30	contracting	contracting	NOUN
ftr-489	417	31	state	state	NOUN
ftr-489	417	32	.	.	PUNCT
ftr-489	417	33	"	"	PUNCT
ftr-489	418	1	paragraph	paragraph	NOUN
ftr-489	418	2	3	3	NUM
ftr-489	418	3	provides	provide	VERB
ftr-489	418	4	that	that	SCONJ
ftr-489	418	5	the	the	DET
ftr-489	418	6	taxation	taxation	NOUN
ftr-489	418	7	on	on	ADP
ftr-489	418	8	a	a	DET
ftr-489	418	9	permanent	permanent	ADJ
ftr-489	418	10	establishment	establishment	NOUN
ftr-489	418	11	of	of	ADP
ftr-489	418	12	an	an	DET
ftr-489	418	13	enterprise	enterprise	NOUN
ftr-489	418	14	of	of	ADP
ftr-489	418	15	one	one	NUM
ftr-489	418	16	state	state	NOUN
ftr-489	418	17	shall	shall	AUX
ftr-489	418	18	not	not	PART
ftr-489	418	19	be	be	AUX
ftr-489	418	20	less	less	ADV
ftr-489	418	21	favorably	favorably	ADV
ftr-489	418	22	levied	levy	VERB
ftr-489	418	23	in	in	ADP
ftr-489	418	24	that	that	SCONJ
ftr-489	418	25	"	"	PUNCT
ftr-489	418	26	other	other	ADJ
ftr-489	418	27	contracting	contracting	NOUN
ftr-489	418	28	state	state	NOUN
ftr-489	418	29	.	.	PUNCT
ftr-489	418	30	"	"	PUNCT
ftr-489	419	1	paragraph	paragraph	NOUN
ftr-489	419	2	5	5	NUM
ftr-489	419	3	applies	apply	VERB
ftr-489	419	4	to	to	ADP
ftr-489	419	5	foreign	foreign	ADJ
ftr-489	419	6	-	-	PUNCT
ftr-489	419	7	controlled	control	VERB
ftr-489	419	8	enterprises	enterprise	NOUN
ftr-489	419	9	which	which	PRON
ftr-489	419	10	shall	shall	AUX
ftr-489	419	11	not	not	PART
ftr-489	419	12	be	be	AUX
ftr-489	419	13	subjected	subject	VERB
ftr-489	419	14	to	to	ADP
ftr-489	419	15	discriminatory	discriminatory	ADJ
ftr-489	419	16	taxation	taxation	NOUN
ftr-489	419	17	in	in	ADP
ftr-489	419	18	the	the	DET
ftr-489	419	19	state	state	NOUN
ftr-489	419	20	in	in	ADP
ftr-489	419	21	which	which	PRON
ftr-489	419	22	the	the	DET
ftr-489	419	23	enterprise	enterprise	NOUN
ftr-489	419	24	is	be	AUX
ftr-489	419	25	located	locate	VERB
ftr-489	419	26	.	.	PUNCT
ftr-489	420	1	on	on	ADP
ftr-489	420	2	the	the	DET
ftr-489	420	3	other	other	ADJ
ftr-489	420	4	hand	hand	NOUN
ftr-489	420	5	,	,	PUNCT
ftr-489	420	6	the	the	DET
ftr-489	420	7	interest	interest	NOUN
ftr-489	420	8	restrictions	restriction	NOUN
ftr-489	420	9	in	in	ADP
ftr-489	420	10	the	the	DET
ftr-489	420	11	earnings	earning	NOUN
ftr-489	420	12	-	-	PUNCT
ftr-489	420	13	stripping	strip	VERB
ftr-489	420	14	provision	provision	NOUN
ftr-489	420	15	still	still	ADV
ftr-489	420	16	seem	seem	VERB
ftr-489	420	17	to	to	PART
ftr-489	420	18	violate	violate	VERB
ftr-489	420	19	basic	basic	ADJ
ftr-489	420	20	nondiscrimination	nondiscrimination	NOUN
ftr-489	420	21	principles	principle	NOUN
ftr-489	420	22	,	,	PUNCT
ftr-489	420	23	including	include	VERB
ftr-489	420	24	the	the	DET
ftr-489	420	25	views	view	NOUN
ftr-489	420	26	expressed	express	VERB
ftr-489	420	27	in	in	ADP
ftr-489	420	28	the	the	DET
ftr-489	420	29	oecd	oecd	PROPN
ftr-489	420	30	commentaries	commentary	NOUN
ftr-489	420	31	and	and	CCONJ
ftr-489	420	32	in	in	ADP
ftr-489	420	33	the	the	DET
ftr-489	420	34	ali	ali	PROPN
ftr-489	420	35	's	's	PART
ftr-489	420	36	recommendations	recommendation	NOUN
ftr-489	420	37	that	that	SCONJ
ftr-489	420	38	foreign	foreign	ADJ
ftr-489	420	39	taxpayers	taxpayer	NOUN
ftr-489	420	40	appropriately	appropriately	ADV
ftr-489	420	41	not	not	PART
ftr-489	420	42	be	be	AUX
ftr-489	420	43	compared	compare	VERB
ftr-489	420	44	to	to	ADP
ftr-489	420	45	domestic	domestic	ADJ
ftr-489	420	46	taxexempts	taxexempt	NOUN
ftr-489	420	47	.	.	PUNCT
ftr-489	421	1	85	85	NUM
ftr-489	421	2	f.	f.	PROPN
ftr-489	421	3	interpretative	interpretative	ADJ
ftr-489	421	4	guidance	guidance	NOUN
ftr-489	421	5	the	the	DET
ftr-489	421	6	1981	1981	NUM
ftr-489	421	7	u.s	u.s	PROPN
ftr-489	421	8	.	.	PROPN
ftr-489	421	9	model	model	NOUN
ftr-489	421	10	is	be	AUX
ftr-489	421	11	not	not	PART
ftr-489	421	12	accompanied	accompany	VERB
ftr-489	421	13	by	by	ADP
ftr-489	421	14	commentaries	commentary	NOUN
ftr-489	421	15	.	.	PUNCT
ftr-489	422	1	however	however	ADV
ftr-489	422	2	there	there	PRON
ftr-489	422	3	were	be	VERB
ftr-489	422	4	commentaries	commentary	NOUN
ftr-489	422	5	for	for	ADP
ftr-489	422	6	the	the	DET
ftr-489	422	7	1977	1977	NUM
ftr-489	422	8	oecd	oecd	PROPN
ftr-489	422	9	model	model	NOUN
ftr-489	422	10	on	on	ADP
ftr-489	422	11	which	which	PRON
ftr-489	422	12	the	the	DET
ftr-489	422	13	1981	1981	NUM
ftr-489	422	14	u.s	u.s	PROPN
ftr-489	422	15	.	.	PROPN
ftr-489	422	16	model	model	NOUN
ftr-489	422	17	is	be	AUX
ftr-489	422	18	based	base	VERB
ftr-489	422	19	.	.	PUNCT
ftr-489	423	1	therefore	therefore	ADV
ftr-489	423	2	,	,	PUNCT
ftr-489	423	3	in	in	ADP
ftr-489	423	4	the	the	DET
ftr-489	423	5	absence	absence	NOUN
ftr-489	423	6	of	of	ADP
ftr-489	423	7	any	any	DET
ftr-489	423	8	helpful	helpful	ADJ
ftr-489	423	9	language	language	NOUN
ftr-489	423	10	in	in	ADP
ftr-489	423	11	the	the	DET
ftr-489	423	12	"	"	PUNCT
ftr-489	423	13	legislative	legislative	ADJ
ftr-489	423	14	history	history	NOUN
ftr-489	423	15	"	"	PUNCT
ftr-489	423	16	of	of	ADP
ftr-489	423	17	the	the	DET
ftr-489	423	18	treaty	treaty	NOUN
ftr-489	423	19	under	under	ADP
ftr-489	423	20	consideration	consideration	NOUN
ftr-489	423	21	,	,	PUNCT
ftr-489	423	22	reference	reference	NOUN
ftr-489	423	23	is	be	AUX
ftr-489	423	24	commonly	commonly	ADV
ftr-489	423	25	made	make	VERB
ftr-489	423	26	to	to	ADP
ftr-489	423	27	the	the	DET
ftr-489	423	28	oecd	oecd	PROPN
ftr-489	423	29	commentaries	commentary	NOUN
ftr-489	423	30	in	in	ADP
ftr-489	423	31	interpreting	interpret	VERB
ftr-489	423	32	language	language	NOUN
ftr-489	423	33	in	in	ADP
ftr-489	423	34	u.s	u.s	PROPN
ftr-489	423	35	.	.	PROPN
ftr-489	423	36	treaties	treaty	NOUN
ftr-489	423	37	.	.	PUNCT
ftr-489	424	1	however	however	ADV
ftr-489	424	2	,	,	PUNCT
ftr-489	424	3	as	as	ADP
ftr-489	424	4	an	an	DET
ftr-489	424	5	initial	initial	ADJ
ftr-489	424	6	matter	matter	NOUN
ftr-489	424	7	,	,	PUNCT
ftr-489	424	8	it	it	PRON
ftr-489	424	9	is	be	AUX
ftr-489	424	10	not	not	PART
ftr-489	424	11	clear	clear	ADJ
ftr-489	424	12	whether	whether	SCONJ
ftr-489	424	13	it	it	PRON
ftr-489	424	14	is	be	AUX
ftr-489	424	15	appropriate	appropriate	ADJ
ftr-489	424	16	to	to	PART
ftr-489	424	17	apply	apply	VERB
ftr-489	424	18	the	the	DET
ftr-489	424	19	oecd	oecd	PROPN
ftr-489	424	20	commentaries	commentary	NOUN
ftr-489	424	21	to	to	ADP
ftr-489	424	22	u.s	u.s	PROPN
ftr-489	424	23	.	.	PROPN
ftr-489	424	24	treaties	treaty	NOUN
ftr-489	424	25	.	.	PUNCT
ftr-489	425	1	while	while	SCONJ
ftr-489	425	2	generally	generally	ADV
ftr-489	425	3	beyond	beyond	ADP
ftr-489	425	4	the	the	DET
ftr-489	425	5	scope	scope	NOUN
ftr-489	425	6	83	83	NUM
ftr-489	425	7	.	.	PUNCT
ftr-489	426	1	reference	reference	NOUN
ftr-489	426	2	to	to	ADP
ftr-489	426	3	such	such	ADJ
ftr-489	426	4	views	view	NOUN
ftr-489	426	5	appears	appear	VERB
ftr-489	426	6	in	in	ADP
ftr-489	426	7	the	the	DET
ftr-489	426	8	conference	conference	NOUN
ftr-489	426	9	report	report	NOUN
ftr-489	426	10	.	.	PUNCT
ftr-489	427	1	h.r	h.r	PROPN
ftr-489	427	2	.	.	PROPN
ftr-489	427	3	conf	conf	PROPN
ftr-489	427	4	.	.	PUNCT
ftr-489	428	1	rep	rep	PROPN
ftr-489	428	2	.	.	PROPN
ftr-489	428	3	no	no	PROPN
ftr-489	428	4	.	.	PROPN
ftr-489	428	5	386	386	NUM
ftr-489	428	6	,	,	PUNCT
ftr-489	428	7	101st	101st	PROPN
ftr-489	428	8	cong	cong	PROPN
ftr-489	428	9	.	.	PUNCT
ftr-489	428	10	,	,	PUNCT
ftr-489	428	11	1st	1st	ADJ
ftr-489	428	12	sess	sess	NOUN
ftr-489	428	13	.	.	PUNCT
ftr-489	429	1	568	568	NUM
ftr-489	429	2	(	(	PUNCT
ftr-489	429	3	1989	1989	NUM
ftr-489	429	4	)	)	PUNCT
ftr-489	429	5	.	.	PUNCT
ftr-489	430	1	84	84	NUM
ftr-489	430	2	.	.	PUNCT
ftr-489	431	1	i	i	PRON
ftr-489	431	2	d.	d.	PROPN
ftr-489	431	3	the	the	DET
ftr-489	431	4	conference	conference	NOUN
ftr-489	431	5	report	report	NOUN
ftr-489	431	6	further	far	ADV
ftr-489	431	7	stated	state	VERB
ftr-489	431	8	in	in	ADP
ftr-489	431	9	a	a	DET
ftr-489	431	10	footnote	footnote	NOUN
ftr-489	431	11	as	as	SCONJ
ftr-489	431	12	follows	follow	VERB
ftr-489	431	13	:	:	PUNCT
ftr-489	431	14	"	"	PUNCT
ftr-489	431	15	thus	thus	ADV
ftr-489	431	16	the	the	DET
ftr-489	431	17	provision	provision	NOUN
ftr-489	431	18	makes	make	VERB
ftr-489	431	19	no	no	DET
ftr-489	431	20	distinction	distinction	NOUN
ftr-489	431	21	between	between	ADP
ftr-489	431	22	foreign	foreign	ADJ
ftr-489	431	23	lenders	lender	NOUN
ftr-489	431	24	on	on	ADP
ftr-489	431	25	the	the	DET
ftr-489	431	26	basis	basis	NOUN
ftr-489	431	27	of	of	ADP
ftr-489	431	28	whether	whether	SCONJ
ftr-489	431	29	or	or	CCONJ
ftr-489	431	30	not	not	PART
ftr-489	431	31	their	their	PRON
ftr-489	431	32	interest	interest	NOUN
ftr-489	431	33	income	income	NOUN
ftr-489	431	34	is	be	AUX
ftr-489	431	35	subject	subject	ADJ
ftr-489	431	36	to	to	ADP
ftr-489	431	37	tax	tax	NOUN
ftr-489	431	38	in	in	ADP
ftr-489	431	39	their	their	PRON
ftr-489	431	40	residence	residence	NOUN
ftr-489	431	41	country	country	NOUN
ftr-489	431	42	.	.	PUNCT
ftr-489	431	43	"	"	PUNCT
ftr-489	432	1	i	i	PRON
ftr-489	432	2	d.	d.	PROPN
ftr-489	432	3	at	at	ADP
ftr-489	432	4	568	568	NUM
ftr-489	432	5	n.4	n.4	NOUN
ftr-489	432	6	.	.	PUNCT
ftr-489	432	7	85	85	NUM
ftr-489	432	8	.	.	PUNCT
ftr-489	433	1	see	see	VERB
ftr-489	433	2	supra	supra	PROPN
ftr-489	433	3	text	text	NOUN
ftr-489	433	4	accompanying	accompanying	ADJ
ftr-489	433	5	notes	note	VERB
ftr-489	433	6	41	41	NUM
ftr-489	433	7	-	-	SYM
ftr-489	433	8	48	48	NUM
ftr-489	433	9	.	.	PUNCT
ftr-489	434	1	[	[	X
ftr-489	434	2	vol	vol	NOUN
ftr-489	434	3	1:2	1:2	NUM
ftr-489	434	4	trea	trea	PROPN
ftr-489	434	5	v	v	ADV
ftr-489	434	6	-	-	PUNCT
ftr-489	434	7	based	base	VERB
ftr-489	434	8	nondiscrimination	nondiscrimination	NOUN
ftr-489	434	9	of	of	ADP
ftr-489	434	10	this	this	DET
ftr-489	434	11	article	article	NOUN
ftr-489	434	12	,	,	PUNCT
ftr-489	434	13	many	many	ADJ
ftr-489	434	14	intriguing	intriguing	ADJ
ftr-489	434	15	issues	issue	NOUN
ftr-489	434	16	are	be	AUX
ftr-489	434	17	raised	raise	VERB
ftr-489	434	18	by	by	ADP
ftr-489	434	19	the	the	DET
ftr-489	434	20	question	question	NOUN
ftr-489	434	21	of	of	ADP
ftr-489	434	22	the	the	DET
ftr-489	434	23	relevance	relevance	NOUN
ftr-489	434	24	of	of	ADP
ftr-489	434	25	the	the	DET
ftr-489	434	26	oecd	oecd	PROPN
ftr-489	434	27	commentaries	commentary	NOUN
ftr-489	434	28	.	.	PUNCT
ftr-489	435	1	assuming	assume	VERB
ftr-489	435	2	that	that	SCONJ
ftr-489	435	3	the	the	DET
ftr-489	435	4	commentaries	commentary	NOUN
ftr-489	435	5	are	be	AUX
ftr-489	435	6	relevant	relevant	ADJ
ftr-489	435	7	,	,	PUNCT
ftr-489	435	8	one	one	NUM
ftr-489	435	9	issue	issue	NOUN
ftr-489	435	10	is	be	AUX
ftr-489	435	11	whether	whether	SCONJ
ftr-489	435	12	there	there	PRON
ftr-489	435	13	are	be	VERB
ftr-489	435	14	limitations	limitation	NOUN
ftr-489	435	15	on	on	ADP
ftr-489	435	16	the	the	DET
ftr-489	435	17	circumstances	circumstance	NOUN
ftr-489	435	18	under	under	ADP
ftr-489	435	19	which	which	PRON
ftr-489	435	20	reference	reference	NOUN
ftr-489	435	21	can	can	AUX
ftr-489	435	22	be	be	AUX
ftr-489	435	23	made	make	VERB
ftr-489	435	24	to	to	ADP
ftr-489	435	25	them	they	PRON
ftr-489	435	26	-	-	PUNCT
ftr-489	435	27	for	for	ADP
ftr-489	435	28	example	example	NOUN
ftr-489	435	29	,	,	PUNCT
ftr-489	435	30	must	must	AUX
ftr-489	435	31	the	the	DET
ftr-489	435	32	treaty	treaty	NOUN
ftr-489	435	33	language	language	NOUN
ftr-489	435	34	be	be	AUX
ftr-489	435	35	ambiguous	ambiguous	ADJ
ftr-489	435	36	?	?	PUNCT
ftr-489	436	1	a	a	DET
ftr-489	436	2	second	second	ADJ
ftr-489	436	3	issue	issue	NOUN
ftr-489	436	4	is	be	AUX
ftr-489	436	5	whether	whether	SCONJ
ftr-489	436	6	it	it	PRON
ftr-489	436	7	matters	matter	VERB
ftr-489	436	8	that	that	SCONJ
ftr-489	436	9	the	the	DET
ftr-489	436	10	commentaries	commentary	NOUN
ftr-489	436	11	were	be	AUX
ftr-489	436	12	written	write	VERB
ftr-489	436	13	before	before	ADV
ftr-489	436	14	,	,	PUNCT
ftr-489	436	15	rather	rather	ADV
ftr-489	436	16	than	than	ADP
ftr-489	436	17	after	after	ADV
ftr-489	436	18	,	,	PUNCT
ftr-489	436	19	the	the	DET
ftr-489	436	20	treaties	treaty	NOUN
ftr-489	436	21	being	be	AUX
ftr-489	436	22	interpreted	interpret	VERB
ftr-489	436	23	were	be	AUX
ftr-489	436	24	agreed	agree	VERB
ftr-489	436	25	upon	upon	SCONJ
ftr-489	436	26	.	.	PROPN
ftr-489	436	27	6	6	NUM
ftr-489	436	28	in	in	ADP
ftr-489	436	29	united	united	PROPN
ftr-489	436	30	states	states	PROPN
ftr-489	436	31	v.	v.	ADP
ftr-489	436	32	a.	a.	PROPN
ftr-489	436	33	l	l	PROPN
ftr-489	436	34	burbank	burbank	PROPN
ftr-489	436	35	&	&	CCONJ
ftr-489	436	36	co.	co.	PROPN
ftr-489	436	37	,s7	,s7	PUNCT
ftr-489	436	38	a	a	DET
ftr-489	436	39	rare	rare	ADJ
ftr-489	436	40	u.s	u.s	PROPN
ftr-489	436	41	.	.	PROPN
ftr-489	436	42	case	case	NOUN
ftr-489	436	43	in	in	ADP
ftr-489	436	44	which	which	DET
ftr-489	436	45	reference	reference	NOUN
ftr-489	436	46	was	be	AUX
ftr-489	436	47	made	make	VERB
ftr-489	436	48	to	to	ADP
ftr-489	436	49	the	the	DET
ftr-489	436	50	oecd	oecd	PROPN
ftr-489	436	51	commentaries	commentary	NOUN
ftr-489	436	52	,	,	PUNCT
ftr-489	436	53	the	the	DET
ftr-489	436	54	second	second	ADJ
ftr-489	436	55	circuit	circuit	NOUN
ftr-489	436	56	relied	rely	VERB
ftr-489	436	57	on	on	ADP
ftr-489	436	58	the	the	DET
ftr-489	436	59	commentaries	commentary	NOUN
ftr-489	436	60	from	from	ADP
ftr-489	436	61	a	a	DET
ftr-489	436	62	later	later	ADJ
ftr-489	436	63	model	model	NOUN
ftr-489	436	64	convention	convention	PROPN
ftr-489	436	65	to	to	PART
ftr-489	436	66	reinforce	reinforce	VERB
ftr-489	436	67	its	its	PRON
ftr-489	436	68	decision	decision	NOUN
ftr-489	436	69	on	on	ADP
ftr-489	436	70	the	the	DET
ftr-489	436	71	exchange	exchange	NOUN
ftr-489	436	72	of	of	ADP
ftr-489	436	73	information	information	NOUN
ftr-489	436	74	article	article	NOUN
ftr-489	436	75	of	of	ADP
ftr-489	436	76	the	the	DET
ftr-489	436	77	earlier	early	ADJ
ftr-489	436	78	u.s.-canada	u.s.-canada	PROPN
ftr-489	436	79	treaty	treaty	PROPN
ftr-489	436	80	.	.	PUNCT
ftr-489	437	1	a	a	DET
ftr-489	437	2	third	third	ADJ
ftr-489	437	3	issue	issue	NOUN
ftr-489	437	4	is	be	AUX
ftr-489	437	5	the	the	DET
ftr-489	437	6	weight	weight	NOUN
ftr-489	437	7	to	to	PART
ftr-489	437	8	be	be	AUX
ftr-489	437	9	given	give	VERB
ftr-489	437	10	to	to	ADP
ftr-489	437	11	the	the	DET
ftr-489	437	12	commentaries	commentary	NOUN
ftr-489	437	13	.	.	PUNCT
ftr-489	438	1	perhaps	perhaps	ADV
ftr-489	438	2	the	the	DET
ftr-489	438	3	most	most	ADV
ftr-489	438	4	useful	useful	ADJ
ftr-489	438	5	reference	reference	NOUN
ftr-489	438	6	in	in	ADP
ftr-489	438	7	this	this	DET
ftr-489	438	8	difficult	difficult	ADJ
ftr-489	438	9	interpretative	interpretative	ADJ
ftr-489	438	10	area	area	NOUN
ftr-489	438	11	is	be	AUX
ftr-489	438	12	the	the	DET
ftr-489	438	13	vienna	vienna	PROPN
ftr-489	438	14	convention	convention	NOUN
ftr-489	438	15	on	on	ADP
ftr-489	438	16	the	the	DET
ftr-489	438	17	law	law	NOUN
ftr-489	438	18	of	of	ADP
ftr-489	438	19	treaties	treaty	NOUN
ftr-489	438	20	,	,	PUNCT
ftr-489	438	21	'	'	PUNCT
ftr-489	438	22	which	which	PRON
ftr-489	438	23	came	come	VERB
ftr-489	438	24	into	into	ADP
ftr-489	438	25	force	force	NOUN
ftr-489	438	26	on	on	ADP
ftr-489	438	27	january	january	PROPN
ftr-489	438	28	27	27	NUM
ftr-489	438	29	,	,	PUNCT
ftr-489	438	30	1980	1980	NUM
ftr-489	438	31	,	,	PUNCT
ftr-489	438	32	and	and	CCONJ
ftr-489	438	33	which	which	PRON
ftr-489	438	34	by	by	ADP
ftr-489	438	35	its	its	PRON
ftr-489	438	36	terms	term	NOUN
ftr-489	438	37	is	be	AUX
ftr-489	438	38	applicable	applicable	ADJ
ftr-489	438	39	only	only	ADV
ftr-489	438	40	to	to	ADP
ftr-489	438	41	treaties	treaty	NOUN
ftr-489	438	42	concluded	conclude	VERB
ftr-489	438	43	after	after	ADP
ftr-489	438	44	that	that	DET
ftr-489	438	45	date	date	NOUN
ftr-489	438	46	.	.	PUNCT
ftr-489	439	1	many	many	ADJ
ftr-489	439	2	countries	country	NOUN
ftr-489	439	3	,	,	PUNCT
ftr-489	439	4	including	include	VERB
ftr-489	439	5	the	the	DET
ftr-489	439	6	united	united	PROPN
ftr-489	439	7	states	states	PROPN
ftr-489	439	8	,	,	PUNCT
ftr-489	439	9	have	have	AUX
ftr-489	439	10	not	not	PART
ftr-489	439	11	adopted	adopt	VERB
ftr-489	439	12	the	the	DET
ftr-489	439	13	vienna	vienna	PROPN
ftr-489	439	14	convention	convention	NOUN
ftr-489	439	15	.	.	PUNCT
ftr-489	440	1	nevertheless	nevertheless	ADV
ftr-489	440	2	,	,	PUNCT
ftr-489	440	3	its	its	PRON
ftr-489	440	4	provisions	provision	NOUN
ftr-489	440	5	dealing	deal	VERB
ftr-489	440	6	with	with	ADP
ftr-489	440	7	the	the	DET
ftr-489	440	8	interpretation	interpretation	NOUN
ftr-489	440	9	of	of	ADP
ftr-489	440	10	treaties	treaty	NOUN
ftr-489	440	11	have	have	AUX
ftr-489	440	12	been	be	AUX
ftr-489	440	13	generally	generally	ADV
ftr-489	440	14	accepted	accept	VERB
ftr-489	440	15	by	by	ADP
ftr-489	440	16	tax	tax	NOUN
ftr-489	440	17	administrations	administration	NOUN
ftr-489	440	18	,	,	PUNCT
ftr-489	440	19	including	include	VERB
ftr-489	440	20	that	that	PRON
ftr-489	440	21	of	of	ADP
ftr-489	440	22	the	the	DET
ftr-489	440	23	united	united	PROPN
ftr-489	440	24	states	states	PROPN
ftr-489	440	25	,	,	PUNCT
ftr-489	440	26	and	and	CCONJ
ftr-489	440	27	various	various	ADJ
ftr-489	440	28	courts	court	NOUN
ftr-489	440	29	,	,	PUNCT
ftr-489	440	30	as	as	ADP
ftr-489	440	31	a	a	DET
ftr-489	440	32	codification	codification	NOUN
ftr-489	440	33	of	of	ADP
ftr-489	440	34	customary	customary	ADJ
ftr-489	440	35	international	international	ADJ
ftr-489	440	36	law	law	NOUN
ftr-489	440	37	.	.	PUNCT
ftr-489	441	1	interpretation	interpretation	NOUN
ftr-489	441	2	is	be	AUX
ftr-489	441	3	dealt	deal	VERB
ftr-489	441	4	with	with	ADP
ftr-489	441	5	in	in	ADP
ftr-489	441	6	article	article	NOUN
ftr-489	441	7	31	31	NUM
ftr-489	441	8	of	of	ADP
ftr-489	441	9	the	the	DET
ftr-489	441	10	vienna	vienna	PROPN
ftr-489	441	11	convention	convention	PROPN
ftr-489	441	12	,	,	PUNCT
ftr-489	441	13	which	which	PRON
ftr-489	441	14	sets	set	VERB
ftr-489	441	15	forth	forth	ADP
ftr-489	441	16	the	the	DET
ftr-489	441	17	general	general	ADJ
ftr-489	441	18	rule	rule	NOUN
ftr-489	441	19	,	,	PUNCT
ftr-489	441	20	and	and	CCONJ
ftr-489	441	21	article	article	NOUN
ftr-489	441	22	32	32	NUM
ftr-489	441	23	,	,	PUNCT
ftr-489	441	24	which	which	PRON
ftr-489	441	25	deals	deal	VERB
ftr-489	441	26	with	with	ADP
ftr-489	441	27	supplementary	supplementary	ADJ
ftr-489	441	28	means	mean	NOUN
ftr-489	441	29	of	of	ADP
ftr-489	441	30	interpretation	interpretation	NOUN
ftr-489	441	31	.	.	PUNCT
ftr-489	441	32	'	'	PUNCT
ftr-489	442	1	article	article	NOUN
ftr-489	442	2	31	31	NUM
ftr-489	442	3	provides	provide	VERB
ftr-489	442	4	as	as	SCONJ
ftr-489	442	5	follows	follow	VERB
ftr-489	442	6	.	.	PUNCT
ftr-489	443	1	general	general	ADJ
ftr-489	443	2	rule	rule	NOUN
ftr-489	443	3	of	of	ADP
ftr-489	443	4	interpretation	interpretation	NOUN
ftr-489	443	5	1	1	NUM
ftr-489	443	6	.	.	PUNCT
ftr-489	444	1	a	a	DET
ftr-489	444	2	treaty	treaty	NOUN
ftr-489	444	3	shall	shall	AUX
ftr-489	444	4	be	be	AUX
ftr-489	444	5	interpreted	interpret	VERB
ftr-489	444	6	in	in	ADP
ftr-489	444	7	good	good	ADJ
ftr-489	444	8	faith	faith	NOUN
ftr-489	444	9	in	in	ADP
ftr-489	444	10	accordance	accordance	NOUN
ftr-489	444	11	with	with	ADP
ftr-489	444	12	the	the	DET
ftr-489	444	13	ordinary	ordinary	ADJ
ftr-489	444	14	meaning	meaning	NOUN
ftr-489	444	15	to	to	PART
ftr-489	444	16	be	be	AUX
ftr-489	444	17	given	give	VERB
ftr-489	444	18	to	to	ADP
ftr-489	444	19	the	the	DET
ftr-489	444	20	terms	term	NOUN
ftr-489	444	21	of	of	ADP
ftr-489	444	22	the	the	DET
ftr-489	444	23	treaty	treaty	NOUN
ftr-489	444	24	in	in	ADP
ftr-489	444	25	their	their	PRON
ftr-489	444	26	context	context	NOUN
ftr-489	444	27	and	and	CCONJ
ftr-489	444	28	in	in	ADP
ftr-489	444	29	light	light	NOUN
ftr-489	444	30	of	of	ADP
ftr-489	444	31	its	its	PRON
ftr-489	444	32	object	object	NOUN
ftr-489	444	33	and	and	CCONJ
ftr-489	444	34	purpose	purpose	NOUN
ftr-489	444	35	.	.	PUNCT
ftr-489	445	1	2	2	X
ftr-489	445	2	.	.	X
ftr-489	445	3	the	the	DET
ftr-489	445	4	context	context	NOUN
ftr-489	445	5	for	for	ADP
ftr-489	445	6	the	the	DET
ftr-489	445	7	purpose	purpose	NOUN
ftr-489	445	8	of	of	ADP
ftr-489	445	9	the	the	DET
ftr-489	445	10	interpretation	interpretation	NOUN
ftr-489	445	11	of	of	ADP
ftr-489	445	12	a	a	DET
ftr-489	445	13	treaty	treaty	NOUN
ftr-489	445	14	shall	shall	AUX
ftr-489	445	15	comprise	comprise	VERB
ftr-489	445	16	,	,	PUNCT
ftr-489	445	17	in	in	ADP
ftr-489	445	18	addition	addition	NOUN
ftr-489	445	19	to	to	ADP
ftr-489	445	20	the	the	DET
ftr-489	445	21	text	text	NOUN
ftr-489	445	22	,	,	PUNCT
ftr-489	445	23	including	include	VERB
ftr-489	445	24	its	its	PRON
ftr-489	445	25	preamble	preamble	NOUN
ftr-489	445	26	and	and	CCONJ
ftr-489	445	27	annexes	annexe	NOUN
ftr-489	445	28	:	:	PUNCT
ftr-489	445	29	(	(	PUNCT
ftr-489	445	30	a	a	X
ftr-489	445	31	)	)	PUNCT
ftr-489	445	32	any	any	DET
ftr-489	445	33	agreement	agreement	NOUN
ftr-489	445	34	relating	relate	VERB
ftr-489	445	35	to	to	ADP
ftr-489	445	36	the	the	DET
ftr-489	445	37	treaty	treaty	NOUN
ftr-489	445	38	which	which	PRON
ftr-489	445	39	was	be	AUX
ftr-489	445	40	made	make	VERB
ftr-489	445	41	between	between	ADP
ftr-489	445	42	all	all	DET
ftr-489	445	43	the	the	DET
ftr-489	445	44	parties	party	NOUN
ftr-489	445	45	in	in	ADP
ftr-489	445	46	connection	connection	NOUN
ftr-489	445	47	with	with	ADP
ftr-489	445	48	the	the	DET
ftr-489	445	49	con86	con86	PROPN
ftr-489	445	50	.	.	PUNCT
ftr-489	446	1	see	see	VERB
ftr-489	446	2	sidney	sidney	PROPN
ftr-489	446	3	i.	i.	PROPN
ftr-489	446	4	roberts	roberts	PROPN
ftr-489	446	5	&	&	CCONJ
ftr-489	446	6	peter	peter	PROPN
ftr-489	446	7	a.	a.	PROPN
ftr-489	446	8	glicklich	glicklich	PROPN
ftr-489	446	9	,	,	PUNCT
ftr-489	446	10	u.s	u.s	PROPN
ftr-489	446	11	.	.	PROPN
ftr-489	446	12	interprets	interpret	VERB
ftr-489	446	13	netherlands	netherlands	PROPN
ftr-489	446	14	-	-	PUNCT
ftr-489	446	15	u.s	u.s	PROPN
ftr-489	446	16	.	.	PROPN
ftr-489	446	17	treaty	treaty	NOUN
ftr-489	446	18	by	by	ADP
ftr-489	446	19	reference	reference	NOUN
ftr-489	446	20	to	to	ADP
ftr-489	446	21	later	later	ADJ
ftr-489	446	22	treaties	treaty	NOUN
ftr-489	446	23	with	with	ADP
ftr-489	446	24	other	other	ADJ
ftr-489	446	25	nations	nation	NOUN
ftr-489	446	26	,	,	PUNCT
ftr-489	446	27	34	34	NUM
ftr-489	446	28	can	can	NOUN
ftr-489	446	29	.	.	PUNCT
ftr-489	447	1	tax	tax	NOUN
ftr-489	447	2	j.	j.	PROPN
ftr-489	447	3	228	228	NUM
ftr-489	447	4	(	(	PUNCT
ftr-489	447	5	1986	1986	NUM
ftr-489	447	6	)	)	PUNCT
ftr-489	447	7	.	.	PUNCT
ftr-489	448	1	87	87	NUM
ftr-489	448	2	.	.	X
ftr-489	448	3	525	525	NUM
ftr-489	448	4	f.2d	f.2d	SYM
ftr-489	448	5	9	9	NUM
ftr-489	448	6	(	(	PUNCT
ftr-489	448	7	2d	2d	NUM
ftr-489	448	8	cir	cir	NOUN
ftr-489	448	9	.	.	PUNCT
ftr-489	448	10	1975	1975	NUM
ftr-489	448	11	)	)	PUNCT
ftr-489	448	12	,	,	PUNCT
ftr-489	448	13	cert	cert	PROPN
ftr-489	448	14	.	.	PUNCT
ftr-489	449	1	denied	deny	VERB
ftr-489	449	2	,	,	PUNCT
ftr-489	449	3	426	426	NUM
ftr-489	449	4	u.s	u.s	PROPN
ftr-489	449	5	.	.	PROPN
ftr-489	449	6	934	934	NUM
ftr-489	449	7	(	(	PUNCT
ftr-489	449	8	1976	1976	NUM
ftr-489	449	9	)	)	PUNCT
ftr-489	449	10	.	.	PUNCT
ftr-489	450	1	the	the	DET
ftr-489	450	2	irs	irs	PROPN
ftr-489	450	3	has	have	AUX
ftr-489	450	4	also	also	ADV
ftr-489	450	5	used	use	VERB
ftr-489	450	6	the	the	DET
ftr-489	450	7	oecd	oecd	PROPN
ftr-489	450	8	commentaries	commentary	NOUN
ftr-489	450	9	in	in	ADP
ftr-489	450	10	interpreting	interpret	VERB
ftr-489	450	11	treaties	treaty	NOUN
ftr-489	450	12	on	on	ADP
ftr-489	450	13	several	several	ADJ
ftr-489	450	14	occasions	occasion	NOUN
ftr-489	450	15	.	.	PUNCT
ftr-489	451	1	see	see	VERB
ftr-489	451	2	e.g	e.g	PROPN
ftr-489	451	3	..	..	PUNCT
ftr-489	451	4	rev	rev	PROPN
ftr-489	451	5	.	.	PUNCT
ftr-489	452	1	rul	rul	PROPN
ftr-489	452	2	.	.	PUNCT
ftr-489	453	1	91	91	NUM
ftr-489	453	2	-	-	SYM
ftr-489	453	3	32	32	NUM
ftr-489	453	4	,	,	PUNCT
ftr-489	453	5	1991	1991	NUM
ftr-489	453	6	-	-	SYM
ftr-489	453	7	1	1	NUM
ftr-489	453	8	c.b	c.b	PROPN
ftr-489	453	9	.	.	PROPN
ftr-489	453	10	107	107	NUM
ftr-489	453	11	;	;	PUNCT
ftr-489	453	12	rev	rev	PROPN
ftr-489	453	13	.	.	PROPN
ftr-489	453	14	rul	rul	PROPN
ftr-489	453	15	.	.	PUNCT
ftr-489	454	1	86	86	NUM
ftr-489	454	2	-	-	SYM
ftr-489	454	3	145	145	NUM
ftr-489	454	4	,	,	PUNCT
ftr-489	454	5	1986	1986	NUM
ftr-489	454	6	-	-	SYM
ftr-489	454	7	2	2	NUM
ftr-489	454	8	c.b	c.b	PROPN
ftr-489	454	9	.	.	PROPN
ftr-489	454	10	297	297	NUM
ftr-489	454	11	.	.	PUNCT
ftr-489	455	1	88	88	NUM
ftr-489	455	2	.	.	PUNCT
ftr-489	456	1	vienna	vienna	PROPN
ftr-489	456	2	convention	convention	PROPN
ftr-489	456	3	on	on	ADP
ftr-489	456	4	the	the	DET
ftr-489	456	5	law	law	NOUN
ftr-489	456	6	of	of	ADP
ftr-489	456	7	treaties	treaty	NOUN
ftr-489	456	8	.	.	PUNCT
ftr-489	457	1	may	may	AUX
ftr-489	457	2	23	23	NUM
ftr-489	457	3	,	,	PUNCT
ftr-489	457	4	1969	1969	NUM
ftr-489	457	5	,	,	PUNCT
ftr-489	457	6	1155	1155	NUM
ftr-489	457	7	u.n.t.s	u.n.t.s	PROPN
ftr-489	457	8	.	.	PUNCT
ftr-489	458	1	331	331	NUM
ftr-489	458	2	(	(	PUNCT
ftr-489	458	3	entered	enter	VERB
ftr-489	458	4	into	into	ADP
ftr-489	458	5	force	force	NOUN
ftr-489	458	6	jan	jan	PROPN
ftr-489	458	7	.	.	PROPN
ftr-489	458	8	27	27	NUM
ftr-489	458	9	,	,	PUNCT
ftr-489	458	10	1980	1980	NUM
ftr-489	458	11	)	)	PUNCT
ftr-489	458	12	.	.	PUNCT
ftr-489	459	1	89	89	NUM
ftr-489	459	2	.	.	PUNCT
ftr-489	460	1	i	i	PRON
ftr-489	460	2	d.	d.	PROPN
ftr-489	460	3	at	at	ADP
ftr-489	460	4	arts	art	NOUN
ftr-489	460	5	.	.	PUNCT
ftr-489	461	1	31	31	NUM
ftr-489	461	2	,	,	PUNCT
ftr-489	461	3	32	32	NUM
ftr-489	461	4	.	.	PUNCT
ftr-489	462	1	19921	19921	NUM
ftr-489	462	2	florida	florida	PROPN
ftr-489	462	3	tax	tax	PROPN
ftr-489	462	4	review	review	NOUN
ftr-489	462	5	clusion	clusion	NOUN
ftr-489	462	6	of	of	ADP
ftr-489	462	7	the	the	DET
ftr-489	462	8	treaty	treaty	NOUN
ftr-489	462	9	;	;	PUNCT
ftr-489	462	10	(	(	PUNCT
ftr-489	462	11	b	b	X
ftr-489	462	12	)	)	PUNCT
ftr-489	462	13	any	any	DET
ftr-489	462	14	instrument	instrument	NOUN
ftr-489	462	15	which	which	PRON
ftr-489	462	16	was	be	AUX
ftr-489	462	17	made	make	VERB
ftr-489	462	18	by	by	ADP
ftr-489	462	19	one	one	NUM
ftr-489	462	20	or	or	CCONJ
ftr-489	462	21	more	more	ADJ
ftr-489	462	22	parties	party	NOUN
ftr-489	462	23	in	in	ADP
ftr-489	462	24	connection	connection	NOUN
ftr-489	462	25	with	with	ADP
ftr-489	462	26	the	the	DET
ftr-489	462	27	conclusion	conclusion	NOUN
ftr-489	462	28	of	of	ADP
ftr-489	462	29	the	the	DET
ftr-489	462	30	treaty	treaty	NOUN
ftr-489	462	31	and	and	CCONJ
ftr-489	462	32	accepted	accept	VERB
ftr-489	462	33	by	by	ADP
ftr-489	462	34	the	the	DET
ftr-489	462	35	other	other	ADJ
ftr-489	462	36	parties	party	NOUN
ftr-489	462	37	as	as	ADP
ftr-489	462	38	an	an	DET
ftr-489	462	39	instrument	instrument	NOUN
ftr-489	462	40	related	relate	VERB
ftr-489	462	41	to	to	ADP
ftr-489	462	42	the	the	DET
ftr-489	462	43	treaty	treaty	NOUN
ftr-489	462	44	.	.	PUNCT
ftr-489	463	1	3	3	X
ftr-489	463	2	.	.	X
ftr-489	463	3	there	there	PRON
ftr-489	463	4	shall	shall	AUX
ftr-489	463	5	be	be	AUX
ftr-489	463	6	taken	take	VERB
ftr-489	463	7	into	into	ADP
ftr-489	463	8	account	account	NOUN
ftr-489	463	9	together	together	ADV
ftr-489	463	10	with	with	ADP
ftr-489	463	11	the	the	DET
ftr-489	463	12	context	context	NOUN
ftr-489	463	13	:	:	PUNCT
ftr-489	463	14	(	(	PUNCT
ftr-489	463	15	a	a	X
ftr-489	463	16	)	)	PUNCT
ftr-489	463	17	any	any	DET
ftr-489	463	18	subsequent	subsequent	ADJ
ftr-489	463	19	agreement	agreement	NOUN
ftr-489	463	20	between	between	ADP
ftr-489	463	21	the	the	DET
ftr-489	463	22	parties	party	NOUN
ftr-489	463	23	regarding	regard	VERB
ftr-489	463	24	the	the	DET
ftr-489	463	25	interpretation	interpretation	NOUN
ftr-489	463	26	of	of	ADP
ftr-489	463	27	the	the	DET
ftr-489	463	28	treaty	treaty	NOUN
ftr-489	463	29	or	or	CCONJ
ftr-489	463	30	the	the	DET
ftr-489	463	31	application	application	NOUN
ftr-489	463	32	of	of	ADP
ftr-489	463	33	its	its	PRON
ftr-489	463	34	provisions	provision	NOUN
ftr-489	463	35	;	;	PUNCT
ftr-489	463	36	(	(	PUNCT
ftr-489	463	37	b	b	X
ftr-489	463	38	)	)	PUNCT
ftr-489	463	39	any	any	DET
ftr-489	463	40	subsequent	subsequent	ADJ
ftr-489	463	41	practice	practice	NOUN
ftr-489	463	42	in	in	ADP
ftr-489	463	43	the	the	DET
ftr-489	463	44	application	application	NOUN
ftr-489	463	45	of	of	ADP
ftr-489	463	46	the	the	DET
ftr-489	463	47	treaty	treaty	NOUN
ftr-489	463	48	which	which	PRON
ftr-489	463	49	establishes	establish	VERB
ftr-489	463	50	the	the	DET
ftr-489	463	51	agreement	agreement	NOUN
ftr-489	463	52	of	of	ADP
ftr-489	463	53	the	the	DET
ftr-489	463	54	parties	party	NOUN
ftr-489	463	55	regarding	regard	VERB
ftr-489	463	56	its	its	PRON
ftr-489	463	57	interpretation	interpretation	NOUN
ftr-489	463	58	;	;	PUNCT
ftr-489	463	59	(	(	PUNCT
ftr-489	463	60	c	c	X
ftr-489	463	61	)	)	PUNCT
ftr-489	463	62	any	any	DET
ftr-489	463	63	relevant	relevant	ADJ
ftr-489	463	64	rules	rule	NOUN
ftr-489	463	65	of	of	ADP
ftr-489	463	66	international	international	ADJ
ftr-489	463	67	law	law	NOUN
ftr-489	463	68	applicable	applicable	ADJ
ftr-489	463	69	in	in	ADP
ftr-489	463	70	the	the	DET
ftr-489	463	71	relations	relation	NOUN
ftr-489	463	72	between	between	ADP
ftr-489	463	73	the	the	DET
ftr-489	463	74	parties	party	NOUN
ftr-489	463	75	.	.	PUNCT
ftr-489	464	1	4	4	X
ftr-489	464	2	.	.	X
ftr-489	464	3	a	a	DET
ftr-489	464	4	special	special	ADJ
ftr-489	464	5	meaning	meaning	NOUN
ftr-489	464	6	shall	shall	AUX
ftr-489	464	7	be	be	AUX
ftr-489	464	8	given	give	VERB
ftr-489	464	9	to	to	ADP
ftr-489	464	10	a	a	DET
ftr-489	464	11	term	term	NOUN
ftr-489	464	12	if	if	SCONJ
ftr-489	464	13	it	it	PRON
ftr-489	464	14	is	be	AUX
ftr-489	464	15	established	establish	VERB
ftr-489	464	16	that	that	SCONJ
ftr-489	464	17	the	the	DET
ftr-489	464	18	parties	party	NOUN
ftr-489	464	19	so	so	ADV
ftr-489	464	20	intended	intended	ADJ
ftr-489	464	21	.	.	PUNCT
ftr-489	465	1	article	article	NOUN
ftr-489	465	2	32	32	NUM
ftr-489	465	3	of	of	ADP
ftr-489	465	4	the	the	DET
ftr-489	465	5	vienna	vienna	PROPN
ftr-489	465	6	convention	convention	PROPN
ftr-489	465	7	provides	provide	VERB
ftr-489	465	8	:	:	PUNCT
ftr-489	465	9	supplementary	supplementary	ADJ
ftr-489	465	10	means	mean	NOUN
ftr-489	465	11	of	of	ADP
ftr-489	465	12	interpretation	interpretation	NOUN
ftr-489	465	13	recourse	recourse	NOUN
ftr-489	465	14	may	may	AUX
ftr-489	465	15	be	be	AUX
ftr-489	465	16	had	have	VERB
ftr-489	465	17	to	to	PART
ftr-489	465	18	supplementary	supplementary	ADJ
ftr-489	465	19	means	mean	NOUN
ftr-489	465	20	of	of	ADP
ftr-489	465	21	interpretation	interpretation	NOUN
ftr-489	465	22	,	,	PUNCT
ftr-489	465	23	including	include	VERB
ftr-489	465	24	the	the	DET
ftr-489	465	25	preparatory	preparatory	ADJ
ftr-489	465	26	work	work	NOUN
ftr-489	465	27	of	of	ADP
ftr-489	465	28	the	the	DET
ftr-489	465	29	treaty	treaty	NOUN
ftr-489	465	30	and	and	CCONJ
ftr-489	465	31	the	the	DET
ftr-489	465	32	circumstances	circumstance	NOUN
ftr-489	465	33	of	of	ADP
ftr-489	465	34	its	its	PRON
ftr-489	465	35	conclusion	conclusion	NOUN
ftr-489	465	36	,	,	PUNCT
ftr-489	465	37	in	in	ADP
ftr-489	465	38	order	order	NOUN
ftr-489	465	39	to	to	PART
ftr-489	465	40	confirm	confirm	VERB
ftr-489	465	41	the	the	DET
ftr-489	465	42	meaning	meaning	NOUN
ftr-489	465	43	resulting	result	VERB
ftr-489	465	44	from	from	ADP
ftr-489	465	45	the	the	DET
ftr-489	465	46	application	application	NOUN
ftr-489	465	47	of	of	ADP
ftr-489	465	48	article	article	NOUN
ftr-489	465	49	31	31	NUM
ftr-489	465	50	,	,	PUNCT
ftr-489	465	51	or	or	CCONJ
ftr-489	465	52	to	to	PART
ftr-489	465	53	determine	determine	VERB
ftr-489	465	54	the	the	DET
ftr-489	465	55	meaning	meaning	NOUN
ftr-489	465	56	when	when	SCONJ
ftr-489	465	57	the	the	DET
ftr-489	465	58	interpretation	interpretation	NOUN
ftr-489	465	59	according	accord	VERB
ftr-489	465	60	to	to	ADP
ftr-489	465	61	article	article	NOUN
ftr-489	465	62	31	31	NUM
ftr-489	465	63	:	:	PUNCT
ftr-489	465	64	(	(	PUNCT
ftr-489	465	65	a	a	X
ftr-489	465	66	)	)	PUNCT
ftr-489	465	67	leaves	leave	VERB
ftr-489	465	68	the	the	DET
ftr-489	465	69	meaning	meaning	NOUN
ftr-489	465	70	ambiguous	ambiguous	ADJ
ftr-489	465	71	or	or	CCONJ
ftr-489	465	72	obscure	obscure	ADJ
ftr-489	465	73	;	;	PUNCT
ftr-489	465	74	or	or	CCONJ
ftr-489	465	75	(	(	PUNCT
ftr-489	465	76	b	b	NOUN
ftr-489	465	77	)	)	PUNCT
ftr-489	465	78	leads	lead	VERB
ftr-489	465	79	to	to	ADP
ftr-489	465	80	a	a	DET
ftr-489	465	81	result	result	NOUN
ftr-489	465	82	which	which	PRON
ftr-489	465	83	is	be	AUX
ftr-489	465	84	manifestly	manifestly	ADV
ftr-489	465	85	absurd	absurd	ADJ
ftr-489	465	86	or	or	CCONJ
ftr-489	465	87	unreasonable	unreasonable	ADJ
ftr-489	465	88	.	.	PUNCT
ftr-489	466	1	as	as	SCONJ
ftr-489	466	2	might	might	AUX
ftr-489	466	3	be	be	AUX
ftr-489	466	4	expected	expect	VERB
ftr-489	466	5	,	,	PUNCT
ftr-489	466	6	paragraph	paragraph	NOUN
ftr-489	466	7	1	1	NUM
ftr-489	466	8	of	of	ADP
ftr-489	466	9	article	article	NOUN
ftr-489	466	10	31	31	NUM
ftr-489	466	11	emphasizes	emphasize	VERB
ftr-489	466	12	that	that	SCONJ
ftr-489	466	13	the	the	DET
ftr-489	466	14	starting	starting	NOUN
ftr-489	466	15	point	point	NOUN
ftr-489	466	16	in	in	ADP
ftr-489	466	17	interpretation	interpretation	NOUN
ftr-489	466	18	is	be	AUX
ftr-489	466	19	the	the	DET
ftr-489	466	20	text	text	NOUN
ftr-489	466	21	of	of	ADP
ftr-489	466	22	the	the	DET
ftr-489	466	23	treaty	treaty	NOUN
ftr-489	466	24	.	.	PUNCT
ftr-489	467	1	the	the	DET
ftr-489	467	2	other	other	ADJ
ftr-489	467	3	items	item	NOUN
ftr-489	467	4	set	set	VERB
ftr-489	467	5	forth	forth	ADP
ftr-489	467	6	in	in	ADP
ftr-489	467	7	article	article	NOUN
ftr-489	467	8	31	31	NUM
ftr-489	467	9	are	be	AUX
ftr-489	467	10	considered	consider	VERB
ftr-489	467	11	to	to	PART
ftr-489	467	12	express	express	VERB
ftr-489	467	13	the	the	DET
ftr-489	467	14	intention	intention	NOUN
ftr-489	467	15	of	of	ADP
ftr-489	467	16	the	the	DET
ftr-489	467	17	parties	party	NOUN
ftr-489	467	18	.	.	PUNCT
ftr-489	468	1	the	the	DET
ftr-489	468	2	application	application	NOUN
ftr-489	468	3	of	of	ADP
ftr-489	468	4	"	"	PUNCT
ftr-489	468	5	supplementary	supplementary	ADJ
ftr-489	468	6	means	mean	NOUN
ftr-489	468	7	of	of	ADP
ftr-489	468	8	interpretation	interpretation	NOUN
ftr-489	468	9	"	"	PUNCT
ftr-489	468	10	to	to	PART
ftr-489	468	11	determine	determine	VERB
ftr-489	468	12	meaning	meaning	NOUN
ftr-489	468	13	has	have	VERB
ftr-489	468	14	a	a	DET
ftr-489	468	15	secondary	secondary	ADJ
ftr-489	468	16	role	role	NOUN
ftr-489	468	17	in	in	ADP
ftr-489	468	18	the	the	DET
ftr-489	468	19	process	process	NOUN
ftr-489	468	20	of	of	ADP
ftr-489	468	21	interpretation	interpretation	NOUN
ftr-489	468	22	.	.	PUNCT
ftr-489	469	1	a	a	DET
ftr-489	469	2	crucial	crucial	ADJ
ftr-489	469	3	issue	issue	NOUN
ftr-489	469	4	,	,	PUNCT
ftr-489	469	5	then	then	ADV
ftr-489	469	6	,	,	PUNCT
ftr-489	469	7	in	in	ADP
ftr-489	469	8	determining	determine	VERB
ftr-489	469	9	the	the	DET
ftr-489	469	10	deference	deference	NOUN
ftr-489	469	11	that	that	PRON
ftr-489	469	12	should	should	AUX
ftr-489	469	13	be	be	AUX
ftr-489	469	14	given	give	VERB
ftr-489	469	15	to	to	ADP
ftr-489	469	16	oecd	oecd	PROPN
ftr-489	469	17	commentaries	commentary	NOUN
ftr-489	469	18	by	by	ADP
ftr-489	469	19	the	the	DET
ftr-489	469	20	tax	tax	NOUN
ftr-489	469	21	administrations	administration	NOUN
ftr-489	469	22	or	or	CCONJ
ftr-489	469	23	the	the	DET
ftr-489	469	24	courts	court	NOUN
ftr-489	469	25	in	in	ADP
ftr-489	469	26	interpreting	interpret	VERB
ftr-489	469	27	a	a	DET
ftr-489	469	28	bilateral	bilateral	ADJ
ftr-489	469	29	tax	tax	NOUN
ftr-489	469	30	treaty	treaty	NOUN
ftr-489	469	31	is	be	AUX
ftr-489	469	32	whether	whether	SCONJ
ftr-489	469	33	the	the	DET
ftr-489	469	34	commentaries	commentary	NOUN
ftr-489	469	35	fall	fall	VERB
ftr-489	469	36	under	under	ADP
ftr-489	469	37	article	article	NOUN
ftr-489	469	38	31	31	NUM
ftr-489	469	39	or	or	CCONJ
ftr-489	469	40	32	32	NUM
ftr-489	469	41	of	of	ADP
ftr-489	469	42	the	the	DET
ftr-489	469	43	vienna	vienna	PROPN
ftr-489	469	44	convention	convention	PROPN
ftr-489	469	45	.	.	PUNCT
ftr-489	470	1	[	[	X
ftr-489	470	2	vol	vol	NOUN
ftr-489	470	3	1:2	1:2	NUM
ftr-489	470	4	treaty	treaty	NOUN
ftr-489	470	5	-	-	PUNCT
ftr-489	470	6	based	base	VERB
ftr-489	470	7	nondiscrimination	nondiscrimination	NOUN
ftr-489	470	8	it	it	PRON
ftr-489	470	9	has	have	AUX
ftr-489	470	10	been	be	AUX
ftr-489	470	11	contended	contend	VERB
ftr-489	470	12	that	that	SCONJ
ftr-489	470	13	the	the	DET
ftr-489	470	14	oecd	oecd	PROPN
ftr-489	470	15	commentaries	commentary	NOUN
ftr-489	470	16	fall	fall	VERB
ftr-489	470	17	under	under	ADP
ftr-489	470	18	article	article	NOUN
ftr-489	470	19	31(2)(b	31(2)(b	NUM
ftr-489	470	20	)	)	PUNCT
ftr-489	470	21	of	of	ADP
ftr-489	470	22	the	the	DET
ftr-489	470	23	vienna	vienna	PROPN
ftr-489	470	24	convention	convention	NOUN
ftr-489	470	25	on	on	ADP
ftr-489	470	26	the	the	DET
ftr-489	470	27	ground	ground	NOUN
ftr-489	470	28	that	that	SCONJ
ftr-489	470	29	they	they	PRON
ftr-489	470	30	constitute	constitute	VERB
ftr-489	470	31	an	an	DET
ftr-489	470	32	instrument	instrument	NOUN
ftr-489	470	33	made	make	VERB
ftr-489	470	34	in	in	ADP
ftr-489	470	35	connection	connection	NOUN
ftr-489	470	36	with	with	ADP
ftr-489	470	37	the	the	DET
ftr-489	470	38	conclusion	conclusion	NOUN
ftr-489	470	39	of	of	ADP
ftr-489	470	40	the	the	DET
ftr-489	470	41	treaty	treaty	NOUN
ftr-489	470	42	that	that	PRON
ftr-489	470	43	was	be	AUX
ftr-489	470	44	the	the	DET
ftr-489	470	45	result	result	NOUN
ftr-489	470	46	of	of	ADP
ftr-489	470	47	joint	joint	ADJ
ftr-489	470	48	discussions	discussion	NOUN
ftr-489	470	49	between	between	ADP
ftr-489	470	50	member	member	NOUN
ftr-489	470	51	countries	country	NOUN
ftr-489	470	52	who	who	PRON
ftr-489	470	53	were	be	AUX
ftr-489	470	54	free	free	ADJ
ftr-489	470	55	to	to	PART
ftr-489	470	56	make	make	VERB
ftr-489	470	57	observations	observation	NOUN
ftr-489	470	58	and	and	CCONJ
ftr-489	470	59	reservations	reservation	NOUN
ftr-489	470	60	.	.	PUNCT
ftr-489	470	61	"	"	PUNCT
ftr-489	471	1	however	however	ADV
ftr-489	471	2	,	,	PUNCT
ftr-489	471	3	this	this	DET
ftr-489	471	4	position	position	NOUN
ftr-489	471	5	appears	appear	VERB
ftr-489	471	6	to	to	PART
ftr-489	471	7	be	be	AUX
ftr-489	471	8	contrary	contrary	ADJ
ftr-489	471	9	to	to	ADP
ftr-489	471	10	certain	certain	ADJ
ftr-489	471	11	statements	statement	NOUN
ftr-489	471	12	made	make	VERB
ftr-489	471	13	in	in	ADP
ftr-489	471	14	the	the	DET
ftr-489	471	15	1977	1977	NUM
ftr-489	471	16	oecd	oecd	PROPN
ftr-489	471	17	report	report	NOUN
ftr-489	471	18	,	,	PUNCT
ftr-489	471	19	that	that	SCONJ
ftr-489	471	20	the	the	DET
ftr-489	471	21	commentaries	commentary	NOUN
ftr-489	471	22	are	be	AUX
ftr-489	471	23	not	not	PART
ftr-489	471	24	designed	design	VERB
ftr-489	471	25	to	to	PART
ftr-489	471	26	be	be	AUX
ftr-489	471	27	annexed	annex	VERB
ftr-489	471	28	in	in	ADP
ftr-489	471	29	any	any	DET
ftr-489	471	30	manner	manner	NOUN
ftr-489	471	31	to	to	ADP
ftr-489	471	32	the	the	DET
ftr-489	471	33	conventions.9	conventions.9	NOUN
ftr-489	471	34	these	these	DET
ftr-489	471	35	statements	statement	NOUN
ftr-489	471	36	appear	appear	VERB
ftr-489	471	37	to	to	PART
ftr-489	471	38	deny	deny	VERB
ftr-489	471	39	that	that	SCONJ
ftr-489	471	40	the	the	DET
ftr-489	471	41	oecd	oecd	PROPN
ftr-489	471	42	commentaries	commentary	NOUN
ftr-489	471	43	should	should	AUX
ftr-489	471	44	be	be	AUX
ftr-489	471	45	taken	take	VERB
ftr-489	471	46	into	into	ADP
ftr-489	471	47	account	account	NOUN
ftr-489	471	48	on	on	ADP
ftr-489	471	49	the	the	DET
ftr-489	471	50	level	level	NOUN
ftr-489	471	51	of	of	ADP
ftr-489	471	52	the	the	DET
ftr-489	471	53	"	"	PUNCT
ftr-489	471	54	agreements	agreement	NOUN
ftr-489	471	55	"	"	PUNCT
ftr-489	471	56	that	that	PRON
ftr-489	471	57	are	be	AUX
ftr-489	471	58	referred	refer	VERB
ftr-489	471	59	to	to	ADP
ftr-489	471	60	in	in	ADP
ftr-489	471	61	paragraphs	paragraph	NOUN
ftr-489	471	62	2	2	NUM
ftr-489	471	63	,	,	PUNCT
ftr-489	471	64	3	3	NUM
ftr-489	471	65	and	and	CCONJ
ftr-489	471	66	4	4	NUM
ftr-489	471	67	of	of	ADP
ftr-489	471	68	article	article	NOUN
ftr-489	471	69	31	31	NUM
ftr-489	471	70	of	of	ADP
ftr-489	471	71	the	the	DET
ftr-489	471	72	vienna	vienna	NOUN
ftr-489	471	73	convention.92	convention.92	NOUN
ftr-489	471	74	nor	nor	CCONJ
ftr-489	471	75	is	be	AUX
ftr-489	471	76	there	there	PRON
ftr-489	471	77	any	any	DET
ftr-489	471	78	indication	indication	NOUN
ftr-489	471	79	that	that	SCONJ
ftr-489	471	80	the	the	DET
ftr-489	471	81	national	national	ADJ
ftr-489	471	82	legislatures	legislature	NOUN
ftr-489	471	83	delegated	delegate	VERB
ftr-489	471	84	to	to	ADP
ftr-489	471	85	their	their	PRON
ftr-489	471	86	oecd	oecd	ADJ
ftr-489	471	87	representatives	representative	NOUN
ftr-489	471	88	the	the	DET
ftr-489	471	89	power	power	NOUN
ftr-489	471	90	to	to	PART
ftr-489	471	91	conclude	conclude	VERB
ftr-489	471	92	a	a	DET
ftr-489	471	93	treaty	treaty	NOUN
ftr-489	471	94	that	that	PRON
ftr-489	471	95	is	be	AUX
ftr-489	471	96	on	on	ADP
ftr-489	471	97	the	the	DET
ftr-489	471	98	same	same	ADJ
ftr-489	471	99	level	level	NOUN
ftr-489	471	100	as	as	ADP
ftr-489	471	101	such	such	ADJ
ftr-489	471	102	other	other	ADJ
ftr-489	471	103	agreements	agreement	NOUN
ftr-489	471	104	.	.	PUNCT
ftr-489	472	1	moreover	moreover	ADV
ftr-489	472	2	,	,	PUNCT
ftr-489	472	3	article	article	NOUN
ftr-489	472	4	31(2)(b	31(2)(b	NUM
ftr-489	472	5	)	)	PUNCT
ftr-489	472	6	of	of	ADP
ftr-489	472	7	the	the	DET
ftr-489	472	8	vienna	vienna	PROPN
ftr-489	472	9	convention	convention	NOUN
ftr-489	472	10	refers	refer	VERB
ftr-489	472	11	to	to	ADP
ftr-489	472	12	an	an	DET
ftr-489	472	13	instrument	instrument	NOUN
ftr-489	472	14	made	make	VERB
ftr-489	472	15	"	"	PUNCT
ftr-489	472	16	in	in	ADP
ftr-489	472	17	connection	connection	NOUN
ftr-489	472	18	with	with	ADP
ftr-489	472	19	the	the	DET
ftr-489	472	20	conclusion	conclusion	NOUN
ftr-489	472	21	of	of	ADP
ftr-489	472	22	the	the	DET
ftr-489	472	23	treaty	treaty	NOUN
ftr-489	472	24	,	,	PUNCT
ftr-489	472	25	"	"	PUNCT
ftr-489	472	26	which	which	PRON
ftr-489	472	27	appears	appear	VERB
ftr-489	472	28	to	to	PART
ftr-489	472	29	refer	refer	VERB
ftr-489	472	30	to	to	ADP
ftr-489	472	31	a	a	DET
ftr-489	472	32	treaty	treaty	NOUN
ftr-489	472	33	made	make	VERB
ftr-489	472	34	by	by	ADP
ftr-489	472	35	the	the	DET
ftr-489	472	36	legislatures	legislature	NOUN
ftr-489	472	37	of	of	ADP
ftr-489	472	38	the	the	DET
ftr-489	472	39	two	two	NUM
ftr-489	472	40	countries	country	NOUN
ftr-489	472	41	that	that	PRON
ftr-489	472	42	are	be	AUX
ftr-489	472	43	parties	party	NOUN
ftr-489	472	44	to	to	ADP
ftr-489	472	45	the	the	DET
ftr-489	472	46	bilateral	bilateral	ADJ
ftr-489	472	47	tax	tax	NOUN
ftr-489	472	48	treaty	treaty	NOUN
ftr-489	472	49	under	under	ADP
ftr-489	472	50	consideration	consideration	NOUN
ftr-489	472	51	,	,	PUNCT
ftr-489	472	52	not	not	PART
ftr-489	472	53	a	a	DET
ftr-489	472	54	model	model	NOUN
ftr-489	472	55	treaty	treaty	NOUN
ftr-489	472	56	.	.	PUNCT
ftr-489	473	1	finally	finally	ADV
ftr-489	473	2	,	,	PUNCT
ftr-489	473	3	the	the	DET
ftr-489	473	4	elevation	elevation	NOUN
ftr-489	473	5	of	of	ADP
ftr-489	473	6	the	the	DET
ftr-489	473	7	oecd	oecd	PROPN
ftr-489	473	8	commentaries	commentary	NOUN
ftr-489	473	9	to	to	ADP
ftr-489	473	10	article	article	NOUN
ftr-489	473	11	31	31	NUM
ftr-489	473	12	of	of	ADP
ftr-489	473	13	the	the	DET
ftr-489	473	14	vienna	vienna	PROPN
ftr-489	473	15	convention	convention	PROPN
ftr-489	473	16	status	status	NOUN
ftr-489	473	17	would	would	AUX
ftr-489	473	18	make	make	VERB
ftr-489	473	19	them	they	PRON
ftr-489	473	20	superior	superior	ADJ
ftr-489	473	21	to	to	ADP
ftr-489	473	22	the	the	DET
ftr-489	473	23	bilateral	bilateral	ADJ
ftr-489	473	24	preparatory	preparatory	ADJ
ftr-489	473	25	work	work	NOUN
ftr-489	473	26	in	in	ADP
ftr-489	473	27	connection	connection	NOUN
ftr-489	473	28	with	with	ADP
ftr-489	473	29	a	a	DET
ftr-489	473	30	particular	particular	ADJ
ftr-489	473	31	treaty	treaty	NOUN
ftr-489	473	32	,	,	PUNCT
ftr-489	473	33	if	if	SCONJ
ftr-489	473	34	any	any	PRON
ftr-489	473	35	,	,	PUNCT
ftr-489	473	36	since	since	SCONJ
ftr-489	473	37	the	the	DET
ftr-489	473	38	latter	latter	ADJ
ftr-489	473	39	is	be	AUX
ftr-489	473	40	expressly	expressly	ADV
ftr-489	473	41	included	include	VERB
ftr-489	473	42	only	only	ADV
ftr-489	473	43	under	under	ADP
ftr-489	473	44	article	article	NOUN
ftr-489	473	45	32	32	NUM
ftr-489	473	46	.	.	PUNCT
ftr-489	474	1	prior	prior	ADJ
ftr-489	474	2	doctrine	doctrine	NOUN
ftr-489	474	3	has	have	AUX
ftr-489	474	4	generally	generally	ADV
ftr-489	474	5	fit	fit	VERB
ftr-489	474	6	the	the	DET
ftr-489	474	7	oecd	oecd	PROPN
ftr-489	474	8	commentaries	commentary	NOUN
ftr-489	474	9	under	under	ADP
ftr-489	474	10	article	article	NOUN
ftr-489	474	11	32;93	32;93	NUM
ftr-489	474	12	such	such	ADJ
ftr-489	474	13	doctrine	doctrine	NOUN
ftr-489	474	14	cites	cite	VERB
ftr-489	474	15	judicial	judicial	ADJ
ftr-489	474	16	precedents	precedent	NOUN
ftr-489	474	17	that	that	PRON
ftr-489	474	18	have	have	AUX
ftr-489	474	19	relied	rely	VERB
ftr-489	474	20	upon	upon	SCONJ
ftr-489	474	21	the	the	DET
ftr-489	474	22	oecd	oecd	PROPN
ftr-489	474	23	commentaries	commentary	NOUN
ftr-489	474	24	but	but	CCONJ
ftr-489	474	25	without	without	ADP
ftr-489	474	26	clearly	clearly	ADV
ftr-489	474	27	expressing	express	VERB
ftr-489	474	28	a	a	DET
ftr-489	474	29	conclusion	conclusion	NOUN
ftr-489	474	30	on	on	ADP
ftr-489	474	31	the	the	DET
ftr-489	474	32	issue	issue	NOUN
ftr-489	474	33	of	of	ADP
ftr-489	474	34	whether	whether	SCONJ
ftr-489	474	35	they	they	PRON
ftr-489	474	36	are	be	AUX
ftr-489	474	37	applied	apply	VERB
ftr-489	474	38	under	under	ADP
ftr-489	474	39	article	article	NOUN
ftr-489	474	40	31	31	NUM
ftr-489	474	41	or	or	CCONJ
ftr-489	474	42	article	article	NOUN
ftr-489	474	43	32	32	NUM
ftr-489	474	44	of	of	ADP
ftr-489	474	45	the	the	DET
ftr-489	474	46	vienna	vienna	PROPN
ftr-489	474	47	convention	convention	PROPN
ftr-489	474	48	.	.	PUNCT
ftr-489	475	1	94	94	NUM
ftr-489	476	1	the	the	DET
ftr-489	476	2	vienna	vienna	PROPN
ftr-489	476	3	convention	convention	NOUN
ftr-489	476	4	suggests	suggest	VERB
ftr-489	476	5	the	the	DET
ftr-489	476	6	following	follow	VERB
ftr-489	476	7	issues	issue	NOUN
ftr-489	476	8	in	in	ADP
ftr-489	476	9	respect	respect	NOUN
ftr-489	476	10	of	of	ADP
ftr-489	476	11	the	the	DET
ftr-489	476	12	oecd	oecd	PROPN
ftr-489	476	13	commentaries	commentary	NOUN
ftr-489	476	14	:	:	PUNCT
ftr-489	476	15	(	(	PUNCT
ftr-489	476	16	1	1	X
ftr-489	476	17	)	)	PUNCT
ftr-489	476	18	do	do	AUX
ftr-489	476	19	the	the	DET
ftr-489	476	20	oecd	oecd	PROPN
ftr-489	476	21	commentaries	commentary	NOUN
ftr-489	476	22	fall	fall	VERB
ftr-489	476	23	under	under	ADP
ftr-489	476	24	article	article	NOUN
ftr-489	476	25	31	31	NUM
ftr-489	476	26	(	(	PUNCT
ftr-489	476	27	3)(a	3)(a	NUM
ftr-489	476	28	)	)	PUNCT
ftr-489	476	29	(	(	PUNCT
ftr-489	476	30	subsequent	subsequent	ADJ
ftr-489	476	31	practice	practice	NOUN
ftr-489	476	32	)	)	PUNCT
ftr-489	476	33	or	or	CCONJ
ftr-489	476	34	article	article	NOUN
ftr-489	476	35	31(4	31(4	NUM
ftr-489	476	36	)	)	PUNCT
ftr-489	476	37	(	(	PUNCT
ftr-489	476	38	special	special	ADJ
ftr-489	476	39	meaning	meaning	NOUN
ftr-489	476	40	)	)	PUNCT
ftr-489	476	41	?	?	PUNCT
ftr-489	477	1	90	90	NUM
ftr-489	477	2	.	.	PUNCT
ftr-489	478	1	cornelius	cornelius	PROPN
ftr-489	478	2	van	van	PROPN
ftr-489	478	3	raad	raad	PROPN
ftr-489	478	4	,	,	PUNCT
ftr-489	478	5	interpretation	interpretation	NOUN
ftr-489	478	6	of	of	ADP
ftr-489	478	7	tax	tax	NOUN
ftr-489	478	8	conventions	convention	NOUN
ftr-489	478	9	:	:	PUNCT
ftr-489	478	10	interpretatie	interpretatie	PROPN
ftr-489	478	11	van	van	PROPN
ftr-489	478	12	belastingverdragen	belastingverdragen	PROPN
ftr-489	478	13	,	,	PUNCT
ftr-489	478	14	m.b.b	m.b.b	NOUN
ftr-489	478	15	.	.	PUNCT
ftr-489	479	1	1978	1978	NUM
ftr-489	479	2	no	no	NOUN
ftr-489	479	3	.	.	PUNCT
ftr-489	480	1	2/3	2/3	NUM
ftr-489	480	2	,	,	PUNCT
ftr-489	480	3	49	49	NUM
ftr-489	480	4	(	(	PUNCT
ftr-489	480	5	in	in	ADP
ftr-489	480	6	translation	translation	NOUN
ftr-489	480	7	)	)	PUNCT
ftr-489	480	8	.	.	PUNCT
ftr-489	481	1	91	91	NUM
ftr-489	481	2	.	.	PUNCT
ftr-489	482	1	oecd	oecd	PROPN
ftr-489	482	2	model	model	PROPN
ftr-489	482	3	double	double	PROPN
ftr-489	482	4	taxation	taxation	NOUN
ftr-489	482	5	convention	convention	NOUN
ftr-489	482	6	on	on	ADP
ftr-489	482	7	income	income	NOUN
ftr-489	482	8	and	and	CCONJ
ftr-489	482	9	on	on	ADP
ftr-489	482	10	capital	capital	NOUN
ftr-489	482	11	,	,	PUNCT
ftr-489	482	12	report	report	NOUN
ftr-489	482	13	of	of	ADP
ftr-489	482	14	the	the	DET
ftr-489	482	15	oecd	oecd	PROPN
ftr-489	482	16	committee	committee	PROPN
ftr-489	482	17	on	on	ADP
ftr-489	482	18	fiscal	fiscal	ADJ
ftr-489	482	19	affairs	affair	NOUN
ftr-489	482	20	14	14	NUM
ftr-489	482	21	(	(	PUNCT
ftr-489	482	22	1977	1977	NUM
ftr-489	482	23	)	)	PUNCT
ftr-489	482	24	.	.	PUNCT
ftr-489	483	1	92	92	NUM
ftr-489	483	2	.	.	PUNCT
ftr-489	484	1	see	see	VERB
ftr-489	484	2	also	also	ADV
ftr-489	484	3	john	john	PROPN
ftr-489	484	4	f.	f.	PROPN
ftr-489	484	5	avery	avery	PROPN
ftr-489	484	6	jones	jones	PROPN
ftr-489	484	7	et	et	PROPN
ftr-489	484	8	al	al	PROPN
ftr-489	484	9	.	.	PROPN
ftr-489	484	10	,	,	PUNCT
ftr-489	484	11	the	the	DET
ftr-489	484	12	interpretation	interpretation	NOUN
ftr-489	484	13	of	of	ADP
ftr-489	484	14	tax	tax	NOUN
ftr-489	484	15	treaties	treaty	NOUN
ftr-489	484	16	with	with	ADP
ftr-489	484	17	particular	particular	ADJ
ftr-489	484	18	reference	reference	NOUN
ftr-489	484	19	to	to	ADP
ftr-489	484	20	article	article	NOUN
ftr-489	484	21	3(2	3(2	NUM
ftr-489	484	22	)	)	PUNCT
ftr-489	484	23	of	of	ADP
ftr-489	484	24	the	the	DET
ftr-489	484	25	oecd	oecd	PROPN
ftr-489	484	26	model	model	NOUN
ftr-489	484	27	(	(	PUNCT
ftr-489	484	28	pts	pts	X
ftr-489	484	29	.	.	PUNCT
ftr-489	485	1	i	i	PROPN
ftr-489	485	2	&	&	CCONJ
ftr-489	485	3	i1	i1	PROPN
ftr-489	485	4	)	)	PUNCT
ftr-489	485	5	.	.	PUNCT
ftr-489	486	1	1984	1984	NUM
ftr-489	486	2	brit	brit	PROPN
ftr-489	486	3	.	.	PUNCT
ftr-489	487	1	tax	tax	PROPN
ftr-489	487	2	rev	rev	PROPN
ftr-489	487	3	.	.	PROPN
ftr-489	487	4	1454	1454	NUM
ftr-489	487	5	and	and	CCONJ
ftr-489	487	6	90	90	NUM
ftr-489	487	7	-	-	SYM
ftr-489	487	8	108	108	NUM
ftr-489	487	9	,	,	PUNCT
ftr-489	487	10	at	at	ADP
ftr-489	487	11	92	92	NUM
ftr-489	487	12	-	-	SYM
ftr-489	487	13	93	93	NUM
ftr-489	487	14	(	(	PUNCT
ftr-489	487	15	1984	1984	NUM
ftr-489	487	16	)	)	PUNCT
ftr-489	487	17	.	.	PUNCT
ftr-489	488	1	93	93	NUM
ftr-489	488	2	.	.	PUNCT
ftr-489	489	1	i	i	PRON
ftr-489	489	2	d.	d.	PROPN
ftr-489	489	3	at	at	ADP
ftr-489	489	4	100	100	NUM
ftr-489	489	5	.	.	PUNCT
ftr-489	490	1	94	94	NUM
ftr-489	490	2	.	.	PUNCT
ftr-489	491	1	see	see	VERB
ftr-489	491	2	sun	sun	NOUN
ftr-489	491	3	life	life	PROPN
ftr-489	491	4	assurance	assurance	PROPN
ftr-489	491	5	co.	co.	PROPN
ftr-489	491	6	of	of	ADP
ftr-489	491	7	canada	canada	PROPN
ftr-489	491	8	v.	v.	PROPN
ftr-489	491	9	pearson	pearson	PROPN
ftr-489	491	10	,	,	PUNCT
ftr-489	491	11	1986	1986	NUM
ftr-489	491	12	simon	simon	PROPN
ftr-489	491	13	's	's	PART
ftr-489	491	14	tax	tax	NOUN
ftr-489	491	15	cases	case	NOUN
ftr-489	491	16	335	335	NUM
ftr-489	491	17	(	(	PUNCT
ftr-489	491	18	ct	ct	PROPN
ftr-489	491	19	.	.	PUNCT
ftr-489	491	20	app	app	PROPN
ftr-489	491	21	.	.	PROPN
ftr-489	491	22	1986	1986	NUM
ftr-489	491	23	)	)	PUNCT
ftr-489	491	24	,	,	PUNCT
ftr-489	491	25	stating	state	VERB
ftr-489	491	26	that	that	SCONJ
ftr-489	491	27	"	"	PUNCT
ftr-489	491	28	it	it	PRON
ftr-489	491	29	is	be	AUX
ftr-489	491	30	common	common	ADJ
ftr-489	491	31	ground	ground	NOUN
ftr-489	491	32	that	that	SCONJ
ftr-489	491	33	we	we	PRON
ftr-489	491	34	are	be	AUX
ftr-489	491	35	entitled	entitle	VERB
ftr-489	491	36	to	to	PART
ftr-489	491	37	consider	consider	VERB
ftr-489	491	38	the	the	DET
ftr-489	491	39	commentary	commentary	NOUN
ftr-489	491	40	in	in	ADP
ftr-489	491	41	determining	determine	VERB
ftr-489	491	42	the	the	DET
ftr-489	491	43	constitution	constitution	NOUN
ftr-489	491	44	of	of	ADP
ftr-489	491	45	the	the	DET
ftr-489	491	46	treaty	treaty	NOUN
ftr-489	491	47	.	.	PUNCT
ftr-489	491	48	"	"	PUNCT
ftr-489	492	1	i	i	PRON
ftr-489	492	2	d.	d.	PROPN
ftr-489	492	3	at	at	ADP
ftr-489	492	4	347	347	NUM
ftr-489	492	5	.	.	PUNCT
ftr-489	493	1	see	see	VERB
ftr-489	493	2	burbank	burbank	PROPN
ftr-489	493	3	.	.	PUNCT
ftr-489	494	1	supra	supra	PROPN
ftr-489	494	2	note	note	VERB
ftr-489	494	3	87	87	NUM
ftr-489	494	4	.	.	PUNCT
ftr-489	495	1	19921	19921	NUM
ftr-489	495	2	florida	florida	PROPN
ftr-489	495	3	tax	tax	PROPN
ftr-489	495	4	review	review	NOUN
ftr-489	495	5	(	(	PUNCT
ftr-489	495	6	2	2	NUM
ftr-489	495	7	)	)	PUNCT
ftr-489	495	8	are	be	AUX
ftr-489	495	9	they	they	PRON
ftr-489	495	10	within	within	ADP
ftr-489	495	11	article	article	NOUN
ftr-489	495	12	32	32	NUM
ftr-489	495	13	(	(	PUNCT
ftr-489	495	14	"	"	PUNCT
ftr-489	495	15	preparatory	preparatory	ADJ
ftr-489	495	16	work	work	NOUN
ftr-489	495	17	"	"	PUNCT
ftr-489	495	18	)	)	PUNCT
ftr-489	495	19	but	but	CCONJ
ftr-489	495	20	not	not	PART
ftr-489	495	21	article	article	NOUN
ftr-489	495	22	31?9	31?9	NUM
ftr-489	495	23	'	'	PUNCT
ftr-489	495	24	(	(	PUNCT
ftr-489	495	25	3	3	NUM
ftr-489	495	26	)	)	PUNCT
ftr-489	495	27	under	under	ADP
ftr-489	495	28	what	what	DET
ftr-489	495	29	circumstances	circumstance	NOUN
ftr-489	495	30	should	should	AUX
ftr-489	495	31	the	the	DET
ftr-489	495	32	oecd	oecd	PROPN
ftr-489	495	33	commentaries	commentary	NOUN
ftr-489	495	34	be	be	AUX
ftr-489	495	35	considered	consider	VERB
ftr-489	495	36	by	by	ADP
ftr-489	495	37	a	a	DET
ftr-489	495	38	court	court	NOUN
ftr-489	495	39	,	,	PUNCT
ftr-489	495	40	i.e.	i.e.	X
ftr-489	495	41	,	,	PUNCT
ftr-489	495	42	only	only	ADV
ftr-489	495	43	under	under	ADP
ftr-489	495	44	the	the	DET
ftr-489	495	45	conditions	condition	NOUN
ftr-489	495	46	stated	state	VERB
ftr-489	495	47	in	in	ADP
ftr-489	495	48	article	article	NOUN
ftr-489	495	49	32	32	NUM
ftr-489	495	50	,	,	PUNCT
ftr-489	495	51	or	or	CCONJ
ftr-489	495	52	in	in	ADP
ftr-489	495	53	any	any	DET
ftr-489	495	54	case	case	NOUN
ftr-489	495	55	to	to	PART
ftr-489	495	56	determine	determine	VERB
ftr-489	495	57	the	the	DET
ftr-489	495	58	"	"	PUNCT
ftr-489	495	59	object	object	NOUN
ftr-489	495	60	and	and	CCONJ
ftr-489	495	61	purpose	purpose	NOUN
ftr-489	495	62	"	"	PUNCT
ftr-489	495	63	of	of	ADP
ftr-489	495	64	the	the	DET
ftr-489	495	65	treaty	treaty	NOUN
ftr-489	495	66	under	under	ADP
ftr-489	495	67	article	article	NOUN
ftr-489	495	68	3	3	NUM
ftr-489	495	69	1(1	1(1	NUM
ftr-489	495	70	)	)	PUNCT
ftr-489	495	71	?	?	PUNCT
ftr-489	496	1	(	(	PUNCT
ftr-489	496	2	4	4	X
ftr-489	496	3	)	)	PUNCT
ftr-489	496	4	if	if	SCONJ
ftr-489	496	5	the	the	DET
ftr-489	496	6	oecd	oecd	PROPN
ftr-489	496	7	commentaries	commentary	NOUN
ftr-489	496	8	may	may	AUX
ftr-489	496	9	properly	properly	ADV
ftr-489	496	10	be	be	AUX
ftr-489	496	11	considered	consider	VERB
ftr-489	496	12	by	by	ADP
ftr-489	496	13	the	the	DET
ftr-489	496	14	courts	court	NOUN
ftr-489	496	15	under	under	ADP
ftr-489	496	16	article	article	NOUN
ftr-489	496	17	32	32	NUM
ftr-489	496	18	but	but	CCONJ
ftr-489	496	19	not	not	PART
ftr-489	496	20	under	under	ADP
ftr-489	496	21	article	article	NOUN
ftr-489	496	22	31	31	NUM
ftr-489	496	23	,	,	PUNCT
ftr-489	496	24	are	be	AUX
ftr-489	496	25	they	they	PRON
ftr-489	496	26	entitled	entitle	VERB
ftr-489	496	27	to	to	ADP
ftr-489	496	28	lesser	less	ADJ
ftr-489	496	29	weight	weight	NOUN
ftr-489	496	30	than	than	SCONJ
ftr-489	496	31	if	if	SCONJ
ftr-489	496	32	they	they	PRON
ftr-489	496	33	were	be	AUX
ftr-489	496	34	included	include	VERB
ftr-489	496	35	under	under	ADP
ftr-489	496	36	article	article	NOUN
ftr-489	496	37	31	31	NUM
ftr-489	496	38	?	?	PUNCT
ftr-489	497	1	the	the	DET
ftr-489	497	2	ali	ali	PROPN
ftr-489	497	3	similarly	similarly	ADV
ftr-489	497	4	recommends	recommend	VERB
ftr-489	497	5	that	that	SCONJ
ftr-489	497	6	greater	great	ADJ
ftr-489	497	7	importance	importance	NOUN
ftr-489	497	8	be	be	AUX
ftr-489	497	9	given	give	VERB
ftr-489	497	10	in	in	ADP
ftr-489	497	11	interpreting	interpret	VERB
ftr-489	497	12	treaties	treaty	NOUN
ftr-489	497	13	to	to	ADP
ftr-489	497	14	bilateral	bilateral	ADJ
ftr-489	497	15	materials	material	NOUN
ftr-489	497	16	,	,	PUNCT
ftr-489	497	17	such	such	ADJ
ftr-489	497	18	as	as	ADP
ftr-489	497	19	simultaneous	simultaneous	ADJ
ftr-489	497	20	or	or	CCONJ
ftr-489	497	21	agreed	agree	VERB
ftr-489	497	22	upon	upon	SCONJ
ftr-489	497	23	technical	technical	ADJ
ftr-489	497	24	memoranda	memorandum	NOUN
ftr-489	497	25	,	,	PUNCT
ftr-489	497	26	on	on	ADP
ftr-489	497	27	the	the	DET
ftr-489	497	28	grounds	ground	NOUN
ftr-489	497	29	that	that	SCONJ
ftr-489	497	30	these	these	DET
ftr-489	497	31	documents	document	NOUN
ftr-489	497	32	will	will	AUX
ftr-489	497	33	better	well	ADV
ftr-489	497	34	reflect	reflect	VERB
ftr-489	497	35	the	the	DET
ftr-489	497	36	understanding	understanding	NOUN
ftr-489	497	37	of	of	ADP
ftr-489	497	38	both	both	DET
ftr-489	497	39	parties	party	NOUN
ftr-489	497	40	to	to	ADP
ftr-489	497	41	the	the	DET
ftr-489	497	42	negotiations	negotiation	NOUN
ftr-489	497	43	,	,	PUNCT
ftr-489	497	44	while	while	SCONJ
ftr-489	497	45	unilateral	unilateral	ADJ
ftr-489	497	46	materials	material	NOUN
ftr-489	497	47	,	,	PUNCT
ftr-489	497	48	such	such	ADJ
ftr-489	497	49	as	as	ADP
ftr-489	497	50	statements	statement	NOUN
ftr-489	497	51	by	by	ADP
ftr-489	497	52	the	the	DET
ftr-489	497	53	treasury	treasury	PROPN
ftr-489	497	54	department	department	PROPN
ftr-489	497	55	or	or	CCONJ
ftr-489	497	56	the	the	DET
ftr-489	497	57	internal	internal	ADJ
ftr-489	497	58	revenue	revenue	NOUN
ftr-489	497	59	service	service	NOUN
ftr-489	497	60	,	,	PUNCT
ftr-489	497	61	may	may	AUX
ftr-489	497	62	reflect	reflect	VERB
ftr-489	497	63	only	only	ADV
ftr-489	497	64	one	one	NUM
ftr-489	497	65	party	party	NOUN
ftr-489	497	66	's	's	PART
ftr-489	497	67	position	position	NOUN
ftr-489	497	68	.	.	PUNCT
ftr-489	498	1	in	in	ADP
ftr-489	498	2	addition	addition	NOUN
ftr-489	498	3	,	,	PUNCT
ftr-489	498	4	the	the	DET
ftr-489	498	5	ali	ali	PROPN
ftr-489	498	6	contends	contend	VERB
ftr-489	498	7	that	that	SCONJ
ftr-489	498	8	little	little	ADJ
ftr-489	498	9	or	or	CCONJ
ftr-489	498	10	no	no	PRON
ftr-489	498	11	weight	weight	NOUN
ftr-489	498	12	should	should	AUX
ftr-489	498	13	be	be	AUX
ftr-489	498	14	given	give	VERB
ftr-489	498	15	to	to	ADP
ftr-489	498	16	oral	oral	ADJ
ftr-489	498	17	or	or	CCONJ
ftr-489	498	18	written	write	VERB
ftr-489	498	19	statements	statement	NOUN
ftr-489	498	20	made	make	VERB
ftr-489	498	21	by	by	ADP
ftr-489	498	22	individual	individual	ADJ
ftr-489	498	23	treaty	treaty	NOUN
ftr-489	498	24	negotiators,7	negotiators,7	VERB
ftr-489	498	25	or	or	CCONJ
ftr-489	498	26	to	to	ADP
ftr-489	498	27	post	post	ADJ
ftr-489	498	28	-	-	ADJ
ftr-489	498	29	ratification	ratification	ADJ
ftr-489	498	30	unilateral	unilateral	ADJ
ftr-489	498	31	declarations	declaration	NOUN
ftr-489	498	32	,	,	PUNCT
ftr-489	498	33	including	include	VERB
ftr-489	498	34	interpretative	interpretative	ADJ
ftr-489	498	35	rulings	ruling	NOUN
ftr-489	498	36	published	publish	VERB
ftr-489	498	37	in	in	ADP
ftr-489	498	38	connection	connection	NOUN
ftr-489	498	39	with	with	ADP
ftr-489	498	40	pending	pende	VERB
ftr-489	498	41	disputes	dispute	NOUN
ftr-489	498	42	.	.	PUNCT
ftr-489	499	1	even	even	ADV
ftr-489	499	2	where	where	SCONJ
ftr-489	499	3	prior	prior	ADV
ftr-489	499	4	to	to	ADP
ftr-489	499	5	ratification	ratification	NOUN
ftr-489	499	6	one	one	NUM
ftr-489	499	7	of	of	ADP
ftr-489	499	8	the	the	DET
ftr-489	499	9	countries	country	NOUN
ftr-489	499	10	agrees	agree	VERB
ftr-489	499	11	with	with	ADP
ftr-489	499	12	material	material	NOUN
ftr-489	499	13	published	publish	VERB
ftr-489	499	14	by	by	ADP
ftr-489	499	15	the	the	DET
ftr-489	499	16	other	other	ADJ
ftr-489	499	17	country	country	NOUN
ftr-489	499	18	interpreting	interpret	VERB
ftr-489	499	19	the	the	DET
ftr-489	499	20	treaty,98	treaty,98	NOUN
ftr-489	499	21	the	the	DET
ftr-489	499	22	ali	ali	PROPN
ftr-489	499	23	states	state	VERB
ftr-489	499	24	that	that	SCONJ
ftr-489	499	25	such	such	ADJ
ftr-489	499	26	material	material	NOUN
ftr-489	499	27	should	should	AUX
ftr-489	499	28	not	not	PART
ftr-489	499	29	control	control	VERB
ftr-489	499	30	where	where	SCONJ
ftr-489	499	31	it	it	PRON
ftr-489	499	32	is	be	AUX
ftr-489	499	33	contrary	contrary	ADJ
ftr-489	499	34	to	to	ADP
ftr-489	499	35	the	the	DET
ftr-489	499	36	express	express	ADJ
ftr-489	499	37	language	language	NOUN
ftr-489	499	38	of	of	ADP
ftr-489	499	39	the	the	DET
ftr-489	499	40	treaty	treaty	NOUN
ftr-489	499	41	.	.	PUNCT
ftr-489	500	1	99	99	NUM
ftr-489	500	2	since	since	SCONJ
ftr-489	500	3	the	the	DET
ftr-489	500	4	oecd	oecd	PROPN
ftr-489	500	5	commentaries	commentary	NOUN
ftr-489	500	6	have	have	AUX
ftr-489	500	7	not	not	PART
ftr-489	500	8	been	be	AUX
ftr-489	500	9	determined	determine	VERB
ftr-489	500	10	to	to	PART
ftr-489	500	11	be	be	AUX
ftr-489	500	12	in	in	ADP
ftr-489	500	13	the	the	DET
ftr-489	500	14	nature	nature	NOUN
ftr-489	500	15	of	of	ADP
ftr-489	500	16	legislative	legislative	ADJ
ftr-489	500	17	history	history	NOUN
ftr-489	500	18	in	in	ADP
ftr-489	500	19	the	the	DET
ftr-489	500	20	united	united	PROPN
ftr-489	500	21	states	states	PROPN
ftr-489	500	22	,	,	PUNCT
ftr-489	500	23	the	the	DET
ftr-489	500	24	use	use	NOUN
ftr-489	500	25	of	of	ADP
ftr-489	500	26	the	the	DET
ftr-489	500	27	oecd	oecd	PROPN
ftr-489	500	28	commentaries	commentary	NOUN
ftr-489	500	29	to	to	PART
ftr-489	500	30	change	change	VERB
ftr-489	500	31	the	the	DET
ftr-489	500	32	meaning	meaning	NOUN
ftr-489	500	33	of	of	ADP
ftr-489	500	34	the	the	DET
ftr-489	500	35	otherwise	otherwise	ADV
ftr-489	500	36	plain	plain	ADJ
ftr-489	500	37	language	language	NOUN
ftr-489	500	38	of	of	ADP
ftr-489	500	39	a	a	DET
ftr-489	500	40	treaty	treaty	NOUN
ftr-489	500	41	is	be	AUX
ftr-489	500	42	probably	probably	ADV
ftr-489	500	43	improper	improper	ADJ
ftr-489	500	44	.	.	PUNCT
ftr-489	501	1	however	however	ADV
ftr-489	501	2	,	,	PUNCT
ftr-489	501	3	the	the	DET
ftr-489	501	4	internal	internal	ADJ
ftr-489	501	5	revenue	revenue	NOUN
ftr-489	501	6	service	service	NOUN
ftr-489	501	7	and	and	CCONJ
ftr-489	501	8	treasury	treasury	PROPN
ftr-489	501	9	department	department	PROPN
ftr-489	501	10	have	have	AUX
ftr-489	501	11	at	at	ADV
ftr-489	501	12	least	least	ADJ
ftr-489	501	13	adopted	adopt	VERB
ftr-489	501	14	certain	certain	ADJ
ftr-489	501	15	views	view	NOUN
ftr-489	501	16	consistent	consistent	ADJ
ftr-489	501	17	with	with	ADP
ftr-489	501	18	the	the	DET
ftr-489	501	19	oecd	oecd	PROPN
ftr-489	501	20	commentaries	commentary	NOUN
ftr-489	501	21	-	-	PUNCT
ftr-489	501	22	the	the	DET
ftr-489	501	23	service	service	NOUN
ftr-489	501	24	believes	believe	VERB
ftr-489	501	25	,	,	PUNCT
ftr-489	501	26	for	for	ADP
ftr-489	501	27	example	example	NOUN
ftr-489	501	28	,	,	PUNCT
ftr-489	501	29	that	that	PRON
ftr-489	501	30	legal	legal	ADJ
ftr-489	501	31	rather	rather	ADV
ftr-489	501	32	than	than	ADP
ftr-489	501	33	factual	factual	ADJ
ftr-489	501	34	similarity	similarity	NOUN
ftr-489	501	35	is	be	AUX
ftr-489	501	36	required	require	VERB
ftr-489	501	37	(	(	PUNCT
ftr-489	501	38	for	for	ADP
ftr-489	501	39	example	example	NOUN
ftr-489	501	40	,	,	PUNCT
ftr-489	501	41	being	be	AUX
ftr-489	501	42	taxed	tax	VERB
ftr-489	501	43	under	under	ADP
ftr-489	501	44	the	the	DET
ftr-489	501	45	same	same	ADJ
ftr-489	501	46	regime	regime	NOUN
ftr-489	501	47	)	)	PUNCT
ftr-489	501	48	.	.	PUNCT
ftr-489	502	1	that	that	DET
ftr-489	502	2	interpretation	interpretation	NOUN
ftr-489	502	3	leaves	leave	VERB
ftr-489	502	4	little	little	ADJ
ftr-489	502	5	room	room	NOUN
ftr-489	502	6	,	,	PUNCT
ftr-489	502	7	as	as	ADP
ftr-489	502	8	a	a	DET
ftr-489	502	9	practical	practical	ADJ
ftr-489	502	10	matter	matter	NOUN
ftr-489	502	11	,	,	PUNCT
ftr-489	502	12	for	for	ADP
ftr-489	502	13	article	article	NOUN
ftr-489	502	14	24(1	24(1	NUM
ftr-489	502	15	)	)	PUNCT
ftr-489	502	16	to	to	PART
ftr-489	502	17	apply	apply	VERB
ftr-489	502	18	in	in	ADP
ftr-489	502	19	the	the	DET
ftr-489	502	20	united	united	PROPN
ftr-489	502	21	states	states	PROPN
ftr-489	502	22	except	except	SCONJ
ftr-489	502	23	to	to	ADP
ftr-489	502	24	resident	resident	ADJ
ftr-489	502	25	aliens	alien	NOUN
ftr-489	502	26	.	.	PUNCT
ftr-489	503	1	95	95	NUM
ftr-489	503	2	.	.	PUNCT
ftr-489	504	1	cf	cf	NOUN
ftr-489	504	2	.	.	PUNCT
ftr-489	505	1	david	david	PROPN
ftr-489	505	2	a.	a.	PROPN
ftr-489	505	3	ward	ward	PROPN
ftr-489	505	4	,	,	PUNCT
ftr-489	505	5	principles	principle	NOUN
ftr-489	505	6	to	to	PART
ftr-489	505	7	be	be	AUX
ftr-489	505	8	applied	apply	VERB
ftr-489	505	9	in	in	ADP
ftr-489	505	10	interpreting	interpret	VERB
ftr-489	505	11	tax	tax	NOUN
ftr-489	505	12	treaties	treaty	NOUN
ftr-489	505	13	,	,	PUNCT
ftr-489	505	14	xxv	xxv	PROPN
ftr-489	505	15	can	can	AUX
ftr-489	505	16	.	.	PUNCT
ftr-489	506	1	tax	tax	NOUN
ftr-489	506	2	j.	j.	PROPN
ftr-489	506	3	263	263	NUM
ftr-489	506	4	,	,	PUNCT
ftr-489	506	5	268	268	NUM
ftr-489	506	6	(	(	PUNCT
ftr-489	506	7	1977	1977	NUM
ftr-489	506	8	)	)	PUNCT
ftr-489	506	9	.	.	PUNCT
ftr-489	507	1	96	96	X
ftr-489	507	2	.	.	PUNCT
ftr-489	507	3	a.l.i	a.l.i	PROPN
ftr-489	507	4	.	.	PUNCT
ftr-489	507	5	treaty	treaty	NOUN
ftr-489	507	6	project	project	NOUN
ftr-489	507	7	,	,	PUNCT
ftr-489	507	8	supra	supra	PROPN
ftr-489	507	9	note	note	PROPN
ftr-489	507	10	5	5	NUM
ftr-489	507	11	,	,	PUNCT
ftr-489	507	12	ii.b	ii.b	NOUN
ftr-489	507	13	.	.	PROPN
ftr-489	507	14	97	97	NUM
ftr-489	507	15	.	.	PUNCT
ftr-489	508	1	but	but	CCONJ
ftr-489	508	2	see	see	VERB
ftr-489	508	3	o'connor	o'connor	PROPN
ftr-489	508	4	v.	v.	PROPN
ftr-489	508	5	united	united	PROPN
ftr-489	508	6	states	states	PROPN
ftr-489	508	7	,	,	PUNCT
ftr-489	508	8	761	761	NUM
ftr-489	508	9	f.2d	f.2d	X
ftr-489	508	10	688	688	NUM
ftr-489	508	11	,	,	PUNCT
ftr-489	508	12	690	690	NUM
ftr-489	508	13	-	-	SYM
ftr-489	508	14	91	91	NUM
ftr-489	508	15	(	(	PUNCT
ftr-489	508	16	fed	fed	PROPN
ftr-489	508	17	.	.	PUNCT
ftr-489	508	18	cir	cir	PROPN
ftr-489	508	19	.	.	PROPN
ftr-489	508	20	1985	1985	NUM
ftr-489	508	21	)	)	PUNCT
ftr-489	508	22	(	(	PUNCT
ftr-489	508	23	testimony	testimony	NOUN
ftr-489	508	24	of	of	ADP
ftr-489	508	25	one	one	NUM
ftr-489	508	26	negotiator	negotiator	NOUN
ftr-489	508	27	seven	seven	NUM
ftr-489	508	28	years	year	NOUN
ftr-489	508	29	later	later	ADV
ftr-489	508	30	)	)	PUNCT
ftr-489	508	31	,	,	PUNCT
ftr-489	508	32	affd	affd	PROPN
ftr-489	508	33	,	,	PUNCT
ftr-489	508	34	479	479	NUM
ftr-489	508	35	u.s	u.s	PROPN
ftr-489	508	36	.	.	PROPN
ftr-489	508	37	27	27	NUM
ftr-489	508	38	(	(	PUNCT
ftr-489	508	39	1986	1986	NUM
ftr-489	508	40	)	)	PUNCT
ftr-489	508	41	.	.	PUNCT
ftr-489	509	1	98	98	NUM
ftr-489	509	2	.	.	PUNCT
ftr-489	510	1	cf	cf	NOUN
ftr-489	510	2	.	.	PUNCT
ftr-489	511	1	treas	treas	PROPN
ftr-489	511	2	.	.	PUNCT
ftr-489	512	1	tech	tech	NOUN
ftr-489	512	2	.	.	PUNCT
ftr-489	513	1	expl	expl	PROPN
ftr-489	513	2	.	.	PUNCT
ftr-489	514	1	of	of	ADP
ftr-489	514	2	can	can	PROPN
ftr-489	514	3	.	.	PUNCT
ftr-489	515	1	treaty	treaty	NOUN
ftr-489	515	2	,	,	PUNCT
ftr-489	515	3	art	art	NOUN
ftr-489	515	4	.	.	PUNCT
ftr-489	516	1	i	i	PRON
ftr-489	516	2	,	,	PUNCT
ftr-489	516	3	1987	1987	NUM
ftr-489	516	4	-	-	SYM
ftr-489	516	5	2	2	NUM
ftr-489	516	6	c.b	c.b	PROPN
ftr-489	516	7	.	.	PROPN
ftr-489	516	8	298	298	NUM
ftr-489	516	9	(	(	PUNCT
ftr-489	516	10	example	example	NOUN
ftr-489	516	11	of	of	ADP
ftr-489	516	12	interpretative	interpretative	ADJ
ftr-489	516	13	material	material	NOUN
ftr-489	516	14	published	publish	VERB
ftr-489	516	15	by	by	ADP
ftr-489	516	16	the	the	DET
ftr-489	516	17	united	united	PROPN
ftr-489	516	18	states	states	PROPN
ftr-489	516	19	)	)	PUNCT
ftr-489	516	20	.	.	PUNCT
ftr-489	517	1	99	99	NUM
ftr-489	517	2	.	.	PUNCT
ftr-489	518	1	a.l.i	a.l.i	PROPN
ftr-489	518	2	.	.	PUNCT
ftr-489	518	3	treaty	treaty	NOUN
ftr-489	518	4	project	project	NOUN
ftr-489	518	5	,	,	PUNCT
ftr-489	518	6	supra	supra	PROPN
ftr-489	518	7	note	note	PROPN
ftr-489	518	8	5	5	NUM
ftr-489	518	9	,	,	PUNCT
ftr-489	518	10	ii.b	ii.b	NOUN
ftr-489	518	11	.	.	PUNCT
ftr-489	519	1	[	[	X
ftr-489	519	2	vol	vol	NOUN
ftr-489	519	3	.	.	PUNCT
ftr-489	519	4	1:2	1:2	NUM
ftr-489	519	5	treaty	treaty	NOUN
ftr-489	519	6	-	-	PUNCT
ftr-489	519	7	based	base	VERB
ftr-489	519	8	nondiscrimination	nondiscrimination	NOUN
ftr-489	519	9	the	the	DET
ftr-489	519	10	foreign	foreign	ADJ
ftr-489	519	11	decisions	decision	NOUN
ftr-489	519	12	interpreting	interpret	VERB
ftr-489	519	13	tax	tax	NOUN
ftr-489	519	14	treaties	treaty	NOUN
ftr-489	519	15	have	have	AUX
ftr-489	519	16	reached	reach	VERB
ftr-489	519	17	mixed	mixed	ADJ
ftr-489	519	18	results	result	NOUN
ftr-489	519	19	on	on	ADP
ftr-489	519	20	this	this	DET
ftr-489	519	21	issue	issue	NOUN
ftr-489	519	22	.	.	PUNCT
ftr-489	520	1	in	in	ADP
ftr-489	520	2	a	a	DET
ftr-489	520	3	case	case	NOUN
ftr-489	520	4	in	in	ADP
ftr-489	520	5	new	new	PROPN
ftr-489	520	6	zealand	zealand	PROPN
ftr-489	520	7	,	,	PUNCT
ftr-489	520	8	a	a	DET
ftr-489	520	9	jurisdiction	jurisdiction	NOUN
ftr-489	520	10	where	where	SCONJ
ftr-489	520	11	nondiscrimination	nondiscrimination	ADJ
ftr-489	520	12	provisions	provision	NOUN
ftr-489	520	13	are	be	AUX
ftr-489	520	14	not	not	PART
ftr-489	520	15	favored	favor	VERB
ftr-489	520	16	,	,	PUNCT
ftr-489	520	17	it	it	PRON
ftr-489	520	18	was	be	AUX
ftr-489	520	19	held	hold	VERB
ftr-489	520	20	that	that	SCONJ
ftr-489	520	21	if	if	SCONJ
ftr-489	520	22	the	the	DET
ftr-489	520	23	parties	party	NOUN
ftr-489	520	24	being	be	AUX
ftr-489	520	25	compared	compare	VERB
ftr-489	520	26	are	be	AUX
ftr-489	520	27	not	not	PART
ftr-489	520	28	taxed	tax	VERB
ftr-489	520	29	under	under	ADP
ftr-489	520	30	the	the	DET
ftr-489	520	31	same	same	ADJ
ftr-489	520	32	regime	regime	NOUN
ftr-489	520	33	,	,	PUNCT
ftr-489	520	34	comparison	comparison	NOUN
ftr-489	520	35	can	can	AUX
ftr-489	520	36	not	not	PART
ftr-489	520	37	be	be	AUX
ftr-489	520	38	made	make	VERB
ftr-489	520	39	.	.	PUNCT
ftr-489	520	40	"	"	PUNCT
ftr-489	521	1	°	°	ADP
ftr-489	521	2	a	a	DET
ftr-489	521	3	belgian	belgian	ADJ
ftr-489	521	4	case	case	NOUN
ftr-489	521	5	adopted	adopt	VERB
ftr-489	521	6	the	the	DET
ftr-489	521	7	same	same	ADJ
ftr-489	521	8	view	view	NOUN
ftr-489	521	9	.	.	PUNCT
ftr-489	522	1	'0	'0	X
ftr-489	522	2	'	'	PUNCT
ftr-489	522	3	the	the	DET
ftr-489	522	4	french	french	ADJ
ftr-489	522	5	cour	cour	NOUN
ftr-489	522	6	de	de	X
ftr-489	522	7	cassation	cassation	NOUN
ftr-489	522	8	,	,	PUNCT
ftr-489	522	9	however	however	ADV
ftr-489	522	10	,	,	PUNCT
ftr-489	522	11	adopted	adopt	VERB
ftr-489	522	12	an	an	DET
ftr-489	522	13	opposite	opposite	NOUN
ftr-489	522	14	result'0	result'0	PRON
ftr-489	522	15	the	the	DET
ftr-489	522	16	case	case	NOUN
ftr-489	522	17	involved	involve	VERB
ftr-489	522	18	the	the	DET
ftr-489	522	19	annual	annual	ADJ
ftr-489	522	20	three	three	NUM
ftr-489	522	21	percent	percent	NOUN
ftr-489	522	22	tax	tax	NOUN
ftr-489	522	23	on	on	ADP
ftr-489	522	24	french	french	ADJ
ftr-489	522	25	real	real	ADJ
ftr-489	522	26	estate	estate	NOUN
ftr-489	522	27	owned	own	VERB
ftr-489	522	28	by	by	ADP
ftr-489	522	29	a	a	DET
ftr-489	522	30	corporation	corporation	NOUN
ftr-489	522	31	whose	whose	DET
ftr-489	522	32	residence	residence	NOUN
ftr-489	522	33	was	be	AUX
ftr-489	522	34	outside	outside	ADP
ftr-489	522	35	of	of	ADP
ftr-489	522	36	france	france	PROPN
ftr-489	522	37	.	.	PUNCT
ftr-489	523	1	the	the	DET
ftr-489	523	2	provision	provision	NOUN
ftr-489	523	3	was	be	AUX
ftr-489	523	4	held	hold	VERB
ftr-489	523	5	to	to	PART
ftr-489	523	6	violate	violate	VERB
ftr-489	523	7	article	article	NOUN
ftr-489	523	8	24(1	24(1	NUM
ftr-489	523	9	)	)	PUNCT
ftr-489	523	10	of	of	ADP
ftr-489	523	11	the	the	DET
ftr-489	523	12	france	france	PROPN
ftr-489	523	13	-	-	PUNCT
ftr-489	523	14	switzerland	switzerland	PROPN
ftr-489	523	15	treaty	treaty	PROPN
ftr-489	523	16	.	.	PUNCT
ftr-489	524	1	m.	m.	NOUN
ftr-489	524	2	attitude	attitude	NOUN
ftr-489	524	3	of	of	ADP
ftr-489	524	4	the	the	DET
ftr-489	524	5	u.s	u.s	PROPN
ftr-489	524	6	.	.	PROPN
ftr-489	524	7	to	to	ADP
ftr-489	524	8	nondiscrimination	nondiscrimination	NOUN
ftr-489	524	9	concept	concept	NOUN
ftr-489	524	10	as	as	SCONJ
ftr-489	524	11	indicated	indicate	VERB
ftr-489	524	12	above	above	ADV
ftr-489	524	13	,	,	PUNCT
ftr-489	524	14	the	the	DET
ftr-489	524	15	reaction	reaction	NOUN
ftr-489	524	16	of	of	ADP
ftr-489	524	17	congress	congress	PROPN
ftr-489	524	18	,	,	PUNCT
ftr-489	524	19	the	the	DET
ftr-489	524	20	courts	court	NOUN
ftr-489	524	21	and	and	CCONJ
ftr-489	524	22	the	the	DET
ftr-489	524	23	treasury	treasury	PROPN
ftr-489	524	24	department	department	PROPN
ftr-489	524	25	to	to	ADP
ftr-489	524	26	an	an	DET
ftr-489	524	27	alleged	alleged	ADJ
ftr-489	524	28	violation	violation	NOUN
ftr-489	524	29	of	of	ADP
ftr-489	524	30	the	the	DET
ftr-489	524	31	nondiscrimination	nondiscrimination	NOUN
ftr-489	524	32	article	article	NOUN
ftr-489	524	33	of	of	ADP
ftr-489	524	34	a	a	DET
ftr-489	524	35	u.s	u.s	PROPN
ftr-489	524	36	.	.	PROPN
ftr-489	524	37	treaty	treaty	NOUN
ftr-489	524	38	has	have	AUX
ftr-489	524	39	been	be	AUX
ftr-489	524	40	inconsistent	inconsistent	ADJ
ftr-489	524	41	.	.	PUNCT
ftr-489	525	1	indeed	indeed	ADV
ftr-489	525	2	,	,	PUNCT
ftr-489	525	3	they	they	PRON
ftr-489	525	4	often	often	ADV
ftr-489	525	5	determine	determine	VERB
ftr-489	525	6	that	that	SCONJ
ftr-489	525	7	allegations	allegation	NOUN
ftr-489	525	8	of	of	ADP
ftr-489	525	9	nondiscrimination	nondiscrimination	NOUN
ftr-489	525	10	are	be	AUX
ftr-489	525	11	unfounded	unfounded	ADJ
ftr-489	525	12	.	.	PUNCT
ftr-489	526	1	even	even	ADV
ftr-489	526	2	if	if	SCONJ
ftr-489	526	3	a	a	DET
ftr-489	526	4	claim	claim	NOUN
ftr-489	526	5	is	be	AUX
ftr-489	526	6	well	well	ADV
ftr-489	526	7	founded	found	VERB
ftr-489	526	8	,	,	PUNCT
ftr-489	526	9	congress	congress	PROPN
ftr-489	526	10	has	have	AUX
ftr-489	526	11	been	be	AUX
ftr-489	526	12	increasingly	increasingly	ADV
ftr-489	526	13	willing	willing	ADJ
ftr-489	526	14	to	to	PART
ftr-489	526	15	mandate	mandate	VERB
ftr-489	526	16	that	that	SCONJ
ftr-489	526	17	new	new	ADJ
ftr-489	526	18	legislation	legislation	NOUN
ftr-489	526	19	apply	apply	VERB
ftr-489	526	20	,	,	PUNCT
ftr-489	526	21	notwithstanding	notwithstanding	ADP
ftr-489	526	22	the	the	DET
ftr-489	526	23	treaty	treaty	NOUN
ftr-489	526	24	's	's	PART
ftr-489	526	25	general	general	ADJ
ftr-489	526	26	proscription	proscription	NOUN
ftr-489	526	27	of	of	ADP
ftr-489	526	28	discrimination	discrimination	NOUN
ftr-489	526	29	.	.	PUNCT
ftr-489	527	1	such	such	ADJ
ftr-489	527	2	overrides	override	NOUN
ftr-489	527	3	have	have	AUX
ftr-489	527	4	become	become	VERB
ftr-489	527	5	a	a	DET
ftr-489	527	6	matter	matter	NOUN
ftr-489	527	7	of	of	ADP
ftr-489	527	8	contention	contention	NOUN
ftr-489	527	9	with	with	ADP
ftr-489	527	10	many	many	ADJ
ftr-489	527	11	of	of	ADP
ftr-489	527	12	our	our	PRON
ftr-489	527	13	treaty	treaty	NOUN
ftr-489	527	14	partners	partner	NOUN
ftr-489	527	15	.	.	PUNCT
ftr-489	528	1	section	section	NOUN
ftr-489	528	2	7852(d	7852(d	NUM
ftr-489	528	3	)	)	PUNCT
ftr-489	528	4	of	of	ADP
ftr-489	528	5	the	the	DET
ftr-489	528	6	code	code	NOUN
ftr-489	528	7	was	be	AUX
ftr-489	528	8	amended	amend	VERB
ftr-489	528	9	by	by	ADP
ftr-489	528	10	the	the	DET
ftr-489	528	11	technical	technical	ADJ
ftr-489	528	12	and	and	CCONJ
ftr-489	528	13	miscellaneous	miscellaneous	ADJ
ftr-489	528	14	revenue	revenue	NOUN
ftr-489	528	15	act	act	NOUN
ftr-489	528	16	of	of	ADP
ftr-489	528	17	198803	198803	NUM
ftr-489	528	18	(	(	PUNCT
ftr-489	528	19	the	the	DET
ftr-489	528	20	-1988	-1988	PROPN
ftr-489	528	21	act	act	PROPN
ftr-489	528	22	"	"	PUNCT
ftr-489	528	23	)	)	PUNCT
ftr-489	528	24	to	to	PART
ftr-489	528	25	provide	provide	VERB
ftr-489	528	26	that	that	SCONJ
ftr-489	528	27	"	"	PUNCT
ftr-489	528	28	[	[	PUNCT
ftr-489	528	29	f]or	f]or	ADJ
ftr-489	528	30	purposes	purpose	NOUN
ftr-489	528	31	of	of	ADP
ftr-489	528	32	determining	determine	VERB
ftr-489	528	33	the	the	DET
ftr-489	528	34	relationship	relationship	NOUN
ftr-489	528	35	between	between	ADP
ftr-489	528	36	a	a	DET
ftr-489	528	37	provision	provision	NOUN
ftr-489	528	38	of	of	ADP
ftr-489	528	39	a	a	DET
ftr-489	528	40	treaty	treaty	NOUN
ftr-489	528	41	and	and	CCONJ
ftr-489	528	42	any	any	DET
ftr-489	528	43	law	law	NOUN
ftr-489	528	44	of	of	ADP
ftr-489	528	45	the	the	DET
ftr-489	528	46	united	united	PROPN
ftr-489	528	47	states	states	PROPN
ftr-489	528	48	affecting	affect	VERB
ftr-489	528	49	revenue	revenue	NOUN
ftr-489	528	50	,	,	PUNCT
ftr-489	528	51	neither	neither	CCONJ
ftr-489	528	52	the	the	DET
ftr-489	528	53	treaty	treaty	NOUN
ftr-489	528	54	nor	nor	CCONJ
ftr-489	528	55	the	the	DET
ftr-489	528	56	law	law	NOUN
ftr-489	528	57	shall	shall	AUX
ftr-489	528	58	have	have	VERB
ftr-489	528	59	preferential	preferential	ADJ
ftr-489	528	60	status	status	NOUN
ftr-489	528	61	by	by	ADP
ftr-489	528	62	reason	reason	NOUN
ftr-489	528	63	of	of	ADP
ftr-489	528	64	its	its	PRON
ftr-489	528	65	being	be	AUX
ftr-489	528	66	a	a	DET
ftr-489	528	67	treaty	treaty	NOUN
ftr-489	528	68	or	or	CCONJ
ftr-489	528	69	law	law	NOUN
ftr-489	528	70	.	.	PUNCT
ftr-489	528	71	"	"	PUNCT
ftr-489	529	1	the	the	DET
ftr-489	529	2	conference	conference	NOUN
ftr-489	529	3	report	report	NOUN
ftr-489	529	4	accompanying	accompany	VERB
ftr-489	529	5	the	the	DET
ftr-489	529	6	1988	1988	NUM
ftr-489	529	7	act	act	NOUN
ftr-489	529	8	states	state	VERB
ftr-489	529	9	that	that	SCONJ
ftr-489	529	10	this	this	DET
ftr-489	529	11	provision	provision	NOUN
ftr-489	529	12	adds	add	VERB
ftr-489	529	13	no	no	DET
ftr-489	529	14	operative	operative	ADJ
ftr-489	529	15	rules	rule	NOUN
ftr-489	529	16	but	but	CCONJ
ftr-489	529	17	rather	rather	ADV
ftr-489	529	18	restates	restate	VERB
ftr-489	529	19	the	the	DET
ftr-489	529	20	constitutional	constitutional	ADJ
ftr-489	529	21	principle	principle	NOUN
ftr-489	529	22	that	that	SCONJ
ftr-489	529	23	the	the	DET
ftr-489	529	24	"	"	PUNCT
ftr-489	529	25	ordinary	ordinary	ADJ
ftr-489	529	26	rules	rule	NOUN
ftr-489	529	27	of	of	ADP
ftr-489	529	28	interpreting	interpret	VERB
ftr-489	529	29	the	the	DET
ftr-489	529	30	interactions	interaction	NOUN
ftr-489	529	31	of	of	ADP
ftr-489	529	32	statutes	statute	NOUN
ftr-489	529	33	and	and	CCONJ
ftr-489	529	34	treaties	treaty	NOUN
ftr-489	529	35	"	"	PUNCT
ftr-489	529	36	apply	apply	VERB
ftr-489	529	37	.	.	PUNCT
ftr-489	529	38	"	"	PUNCT
ftr-489	529	39	°	°	CCONJ
ftr-489	530	1	the	the	DET
ftr-489	530	2	statute	statute	NOUN
ftr-489	530	3	could	could	AUX
ftr-489	530	4	be	be	AUX
ftr-489	530	5	read	read	VERB
ftr-489	530	6	to	to	PART
ftr-489	530	7	continue	continue	VERB
ftr-489	530	8	the	the	DET
ftr-489	530	9	generally	generally	ADV
ftr-489	530	10	accepted	accept	VERB
ftr-489	530	11	interpretation	interpretation	NOUN
ftr-489	530	12	that	that	SCONJ
ftr-489	530	13	treaties	treaty	NOUN
ftr-489	530	14	are	be	AUX
ftr-489	530	15	not	not	PART
ftr-489	530	16	overridden	overridden	ADJ
ftr-489	530	17	unless	unless	SCONJ
ftr-489	530	18	congress	congress	PROPN
ftr-489	530	19	expressly	expressly	ADV
ftr-489	530	20	indicates	indicate	VERB
ftr-489	530	21	its	its	PRON
ftr-489	530	22	intention	intention	NOUN
ftr-489	530	23	to	to	PART
ftr-489	530	24	do	do	AUX
ftr-489	530	25	so	so	ADV
ftr-489	530	26	.	.	PUNCT
ftr-489	531	1	thus	thus	ADV
ftr-489	531	2	,	,	PUNCT
ftr-489	531	3	if	if	SCONJ
ftr-489	531	4	a	a	DET
ftr-489	531	5	treaty	treaty	NOUN
ftr-489	531	6	obligation	obligation	NOUN
ftr-489	531	7	has	have	AUX
ftr-489	531	8	not	not	PART
ftr-489	531	9	been	be	AUX
ftr-489	531	10	expressly	expressly	ADV
ftr-489	531	11	100	100	NUM
ftr-489	531	12	.	.	PUNCT
ftr-489	532	1	commissioner	commissioner	NOUN
ftr-489	532	2	of	of	ADP
ftr-489	532	3	inland	inland	PROPN
ftr-489	532	4	revenue	revenue	NOUN
ftr-489	532	5	v.	v.	ADP
ftr-489	532	6	united	united	PROPN
ftr-489	532	7	dominions	dominions	PROPN
ftr-489	532	8	trust	trust	PROPN
ftr-489	532	9	ltd	ltd	PROPN
ftr-489	532	10	.	.	PROPN
ftr-489	532	11	,	,	PUNCT
ftr-489	532	12	1	1	NUM
ftr-489	532	13	n.z.t.c	n.z.t.c	X
ftr-489	532	14	.	.	PROPN
ftr-489	533	1	61,028	61,028	NUM
ftr-489	533	2	(	(	PUNCT
ftr-489	533	3	1973	1973	NUM
ftr-489	533	4	)	)	PUNCT
ftr-489	533	5	.	.	PUNCT
ftr-489	534	1	101	101	NUM
ftr-489	534	2	.	.	PUNCT
ftr-489	534	3	cour	cour	PROPN
ftr-489	534	4	de	de	X
ftr-489	534	5	cassation	cassation	PROPN
ftr-489	534	6	(	(	PUNCT
ftr-489	534	7	june	june	PROPN
ftr-489	534	8	30	30	NUM
ftr-489	534	9	,	,	PUNCT
ftr-489	534	10	1988	1988	NUM
ftr-489	534	11	)	)	PUNCT
ftr-489	534	12	.	.	PUNCT
ftr-489	535	1	revue	revue	NOUN
ftr-489	535	2	generale	generale	PROPN
ftr-489	535	3	de	de	X
ftr-489	535	4	la	la	X
ftr-489	535	5	fiscalite	fiscalite	PROPN
ftr-489	535	6	1989	1989	NUM
ftr-489	535	7	no	no	NOUN
ftr-489	535	8	.	.	NOUN
ftr-489	535	9	2	2	NUM
ftr-489	535	10	p.	p.	NOUN
ftr-489	535	11	42	42	NUM
ftr-489	535	12	.	.	PUNCT
ftr-489	535	13	102	102	NUM
ftr-489	535	14	.	.	PUNCT
ftr-489	536	1	cour	cour	PROPN
ftr-489	536	2	de	de	X
ftr-489	536	3	cassation	cassation	NOUN
ftr-489	536	4	(	(	PUNCT
ftr-489	536	5	no	no	INTJ
ftr-489	536	6	.	.	PUNCT
ftr-489	537	1	328p	328p	PROPN
ftr-489	537	2	,	,	PUNCT
ftr-489	537	3	392d	392d	PROPN
ftr-489	537	4	,	,	PUNCT
ftr-489	537	5	330	330	NUM
ftr-489	537	6	)	)	PUNCT
ftr-489	537	7	(	(	PUNCT
ftr-489	537	8	feb	feb	PROPN
ftr-489	537	9	.	.	PROPN
ftr-489	537	10	28	28	NUM
ftr-489	537	11	,	,	PUNCT
ftr-489	537	12	1989	1989	NUM
ftr-489	537	13	)	)	PUNCT
ftr-489	537	14	.	.	PUNCT
ftr-489	538	1	the	the	DET
ftr-489	538	2	case	case	NOUN
ftr-489	538	3	is	be	AUX
ftr-489	538	4	discussed	discuss	VERB
ftr-489	538	5	in	in	ADP
ftr-489	538	6	29	29	NUM
ftr-489	538	7	european	european	ADJ
ftr-489	538	8	taxation	taxation	NOUN
ftr-489	538	9	at	at	ADP
ftr-489	538	10	285	285	NUM
ftr-489	538	11	(	(	PUNCT
ftr-489	538	12	1989	1989	NUM
ftr-489	538	13	)	)	PUNCT
ftr-489	538	14	.	.	PUNCT
ftr-489	539	1	an	an	DET
ftr-489	539	2	attempted	attempt	VERB
ftr-489	539	3	legislative	legislative	ADJ
ftr-489	539	4	reversal	reversal	NOUN
ftr-489	539	5	of	of	ADP
ftr-489	539	6	the	the	DET
ftr-489	539	7	decision	decision	NOUN
ftr-489	539	8	was	be	AUX
ftr-489	539	9	rejected	reject	VERB
ftr-489	539	10	by	by	ADP
ftr-489	539	11	the	the	DET
ftr-489	539	12	court	court	NOUN
ftr-489	539	13	.	.	PUNCT
ftr-489	540	1	cour	cour	PROPN
ftr-489	540	2	de	de	X
ftr-489	540	3	cassation	cassation	NOUN
ftr-489	540	4	(	(	PUNCT
ftr-489	540	5	no	no	INTJ
ftr-489	540	6	.	.	PUNCT
ftr-489	540	7	922p	922p	NOUN
ftr-489	540	8	)	)	PUNCT
ftr-489	540	9	(	(	PUNCT
ftr-489	540	10	dec	dec	PROPN
ftr-489	540	11	.	.	PROPN
ftr-489	540	12	21	21	NUM
ftr-489	540	13	,	,	PUNCT
ftr-489	540	14	1990	1990	NUM
ftr-489	540	15	)	)	PUNCT
ftr-489	540	16	.	.	PUNCT
ftr-489	541	1	see	see	VERB
ftr-489	541	2	31	31	NUM
ftr-489	541	3	european	european	ADJ
ftr-489	541	4	taxation	taxation	NOUN
ftr-489	541	5	at	at	ADP
ftr-489	541	6	315	315	NUM
ftr-489	541	7	(	(	PUNCT
ftr-489	541	8	1991	1991	NUM
ftr-489	541	9	)	)	PUNCT
ftr-489	541	10	.	.	PUNCT
ftr-489	542	1	103	103	NUM
ftr-489	542	2	.	.	PUNCT
ftr-489	543	1	technical	technical	ADJ
ftr-489	543	2	and	and	CCONJ
ftr-489	543	3	miscellaneous	miscellaneous	ADJ
ftr-489	543	4	revenue	revenue	NOUN
ftr-489	543	5	act	act	NOUN
ftr-489	543	6	of	of	ADP
ftr-489	543	7	1988	1988	NUM
ftr-489	543	8	,	,	PUNCT
ftr-489	543	9	pub	pub	NOUN
ftr-489	543	10	.	.	PUNCT
ftr-489	544	1	l.	l.	PROPN
ftr-489	544	2	no	no	INTJ
ftr-489	544	3	.	.	PROPN
ftr-489	545	1	100	100	NUM
ftr-489	545	2	-	-	SYM
ftr-489	545	3	647	647	NUM
ftr-489	545	4	.	.	PUNCT
ftr-489	546	1	§	§	PROPN
ftr-489	546	2	1012(aa)(1)(a	1012(aa)(1)(a	NUM
ftr-489	546	3	)	)	PUNCT
ftr-489	546	4	,	,	PUNCT
ftr-489	546	5	102	102	NUM
ftr-489	546	6	stat	stat	NOUN
ftr-489	546	7	.	.	PUNCT
ftr-489	546	8	3342	3342	NUM
ftr-489	546	9	,	,	PUNCT
ftr-489	546	10	3531	3531	NUM
ftr-489	546	11	.	.	PUNCT
ftr-489	547	1	104	104	NUM
ftr-489	547	2	.	.	PUNCT
ftr-489	548	1	h.r	h.r	PROPN
ftr-489	548	2	.	.	PROPN
ftr-489	548	3	conf	conf	PROPN
ftr-489	548	4	.	.	PUNCT
ftr-489	549	1	rep	rep	PROPN
ftr-489	549	2	.	.	PROPN
ftr-489	549	3	no	no	PROPN
ftr-489	549	4	.	.	PUNCT
ftr-489	550	1	1104	1104	NUM
ftr-489	550	2	,	,	PUNCT
ftr-489	550	3	100th	100th	ADJ
ftr-489	550	4	cong	cong	NOUN
ftr-489	550	5	.	.	PROPN
ftr-489	550	6	,	,	PUNCT
ftr-489	550	7	2d	2d	PROPN
ftr-489	550	8	sess	sess	NOUN
ftr-489	550	9	.	.	PUNCT
ftr-489	551	1	12	12	NUM
ftr-489	551	2	-	-	SYM
ftr-489	551	3	13	13	NUM
ftr-489	551	4	(	(	PUNCT
ftr-489	551	5	1988	1988	NUM
ftr-489	551	6	)	)	PUNCT
ftr-489	551	7	.	.	PUNCT
ftr-489	552	1	19921	19921	NUM
ftr-489	552	2	florida	florida	PROPN
ftr-489	552	3	tax	tax	PROPN
ftr-489	552	4	review	review	NOUN
ftr-489	552	5	"	"	PUNCT
ftr-489	552	6	superseded	supersede	VERB
ftr-489	552	7	"	"	PUNCT
ftr-489	552	8	for	for	ADP
ftr-489	552	9	internal	internal	ADJ
ftr-489	552	10	u.s	u.s	PROPN
ftr-489	552	11	.	.	PROPN
ftr-489	552	12	law	law	NOUN
ftr-489	552	13	purposes	purpose	NOUN
ftr-489	552	14	,	,	PUNCT
ftr-489	552	15	under	under	ADP
ftr-489	552	16	section	section	NOUN
ftr-489	552	17	7852(d)(1	7852(d)(1	NUM
ftr-489	552	18	)	)	PUNCT
ftr-489	552	19	taxpayers	taxpayer	NOUN
ftr-489	552	20	and	and	CCONJ
ftr-489	552	21	the	the	DET
ftr-489	552	22	service	service	NOUN
ftr-489	552	23	can	can	AUX
ftr-489	552	24	continue	continue	VERB
ftr-489	552	25	to	to	PART
ftr-489	552	26	look	look	VERB
ftr-489	552	27	beyond	beyond	ADP
ftr-489	552	28	the	the	DET
ftr-489	552	29	code	code	NOUN
ftr-489	552	30	to	to	PART
ftr-489	552	31	determine	determine	VERB
ftr-489	552	32	the	the	DET
ftr-489	552	33	proper	proper	ADJ
ftr-489	552	34	tax	tax	NOUN
ftr-489	552	35	treatment	treatment	NOUN
ftr-489	552	36	of	of	ADP
ftr-489	552	37	an	an	DET
ftr-489	552	38	item	item	NOUN
ftr-489	552	39	.	.	PUNCT
ftr-489	553	1	'0	'0	X
ftr-489	553	2	5	5	NUM
ftr-489	553	3	despite	despite	SCONJ
ftr-489	553	4	this	this	DET
ftr-489	553	5	legislative	legislative	ADJ
ftr-489	553	6	language	language	NOUN
ftr-489	553	7	,	,	PUNCT
ftr-489	553	8	the	the	DET
ftr-489	553	9	tax	tax	NOUN
ftr-489	553	10	court	court	NOUN
ftr-489	553	11	recently	recently	ADV
ftr-489	553	12	suggested	suggest	VERB
ftr-489	553	13	,	,	PUNCT
ftr-489	553	14	in	in	ADP
ftr-489	553	15	dictum	dictum	NOUN
ftr-489	553	16	,	,	PUNCT
ftr-489	553	17	that	that	DET
ftr-489	553	18	section	section	NOUN
ftr-489	553	19	7852(d)(1	7852(d)(1	NOUN
ftr-489	553	20	)	)	PUNCT
ftr-489	553	21	codified	codify	VERB
ftr-489	553	22	a	a	DET
ftr-489	553	23	later	later	ADV
ftr-489	553	24	-	-	PUNCT
ftr-489	553	25	in	in	ADP
ftr-489	553	26	-	-	PUNCT
ftr-489	553	27	time	time	NOUN
ftr-489	553	28	rule	rule	NOUN
ftr-489	553	29	.	.	PUNCT
ftr-489	554	1	the	the	DET
ftr-489	554	2	tax	tax	NOUN
ftr-489	554	3	court	court	NOUN
ftr-489	554	4	's	's	PART
ftr-489	554	5	decision	decision	NOUN
ftr-489	554	6	was	be	AUX
ftr-489	554	7	dictum	dictum	NOUN
ftr-489	554	8	because	because	SCONJ
ftr-489	554	9	the	the	DET
ftr-489	554	10	issue	issue	NOUN
ftr-489	554	11	in	in	ADP
ftr-489	554	12	dispute	dispute	NOUN
ftr-489	554	13	,	,	PUNCT
ftr-489	554	14	application	application	NOUN
ftr-489	554	15	of	of	ADP
ftr-489	554	16	the	the	DET
ftr-489	554	17	ninety	ninety	NUM
ftr-489	554	18	-	-	PUNCT
ftr-489	554	19	percent	percent	NOUN
ftr-489	554	20	foreign	foreign	ADJ
ftr-489	554	21	tax	tax	NOUN
ftr-489	554	22	credit	credit	NOUN
ftr-489	554	23	limitation	limitation	NOUN
ftr-489	554	24	in	in	ADP
ftr-489	554	25	the	the	DET
ftr-489	554	26	alternative	alternative	ADJ
ftr-489	554	27	minimum	minimum	ADJ
ftr-489	554	28	tax	tax	NOUN
ftr-489	554	29	,	,	PUNCT
ftr-489	554	30	was	be	AUX
ftr-489	554	31	specifically	specifically	ADV
ftr-489	554	32	addressed	address	VERB
ftr-489	554	33	by	by	ADP
ftr-489	554	34	congress	congress	PROPN
ftr-489	554	35	in	in	ADP
ftr-489	554	36	1988	1988	NUM
ftr-489	554	37	.	.	PUNCT
ftr-489	555	1	congress	congress	PROPN
ftr-489	555	2	enacted	enact	VERB
ftr-489	555	3	a	a	DET
ftr-489	555	4	"	"	PUNCT
ftr-489	555	5	technical	technical	ADJ
ftr-489	555	6	"	"	PUNCT
ftr-489	555	7	provision	provision	NOUN
ftr-489	555	8	stating	state	VERB
ftr-489	555	9	that	that	SCONJ
ftr-489	555	10	the	the	DET
ftr-489	555	11	ninety	ninety	NUM
ftr-489	555	12	-	-	PUNCT
ftr-489	555	13	percent	percent	NOUN
ftr-489	555	14	limitation	limitation	NOUN
ftr-489	555	15	would	would	AUX
ftr-489	555	16	apply	apply	VERB
ftr-489	555	17	notwithstanding	notwithstanding	ADP
ftr-489	555	18	an	an	DET
ftr-489	555	19	existing	exist	VERB
ftr-489	555	20	treaty	treaty	NOUN
ftr-489	555	21	.	.	PUNCT
ftr-489	556	1	therefore	therefore	ADV
ftr-489	556	2	,	,	PUNCT
ftr-489	556	3	the	the	DET
ftr-489	556	4	tax	tax	NOUN
ftr-489	556	5	court	court	NOUN
ftr-489	556	6	did	do	AUX
ftr-489	556	7	not	not	PART
ftr-489	556	8	specifically	specifically	ADV
ftr-489	556	9	address	address	VERB
ftr-489	556	10	the	the	DET
ftr-489	556	11	nondiscrimination	nondiscrimination	NOUN
ftr-489	556	12	argument	argument	NOUN
ftr-489	556	13	invoked	invoke	VERB
ftr-489	556	14	by	by	ADP
ftr-489	556	15	a	a	DET
ftr-489	556	16	u.s	u.s	PROPN
ftr-489	556	17	.	.	PROPN
ftr-489	556	18	citizen	citizen	PROPN
ftr-489	556	19	living	live	VERB
ftr-489	556	20	and	and	CCONJ
ftr-489	556	21	working	work	VERB
ftr-489	556	22	in	in	ADP
ftr-489	556	23	switzerland.1	switzerland.1	NOUN
ftr-489	556	24	"	"	PUNCT
ftr-489	556	25	a.	a.	NOUN
ftr-489	556	26	testing	test	VERB
ftr-489	556	27	the	the	DET
ftr-489	556	28	limits	limit	NOUN
ftr-489	556	29	of	of	ADP
ftr-489	556	30	"	"	PUNCT
ftr-489	556	31	procedural	procedural	ADJ
ftr-489	556	32	"	"	PUNCT
ftr-489	556	33	discrimination	discrimination	NOUN
ftr-489	556	34	1	1	NUM
ftr-489	556	35	.	.	PUNCT
ftr-489	556	36	denial	denial	NOUN
ftr-489	556	37	of	of	ADP
ftr-489	556	38	deductions.-consider	deductions.-consider	NOUN
ftr-489	556	39	the	the	DET
ftr-489	556	40	treasury	treasury	PROPN
ftr-489	556	41	department	department	NOUN
ftr-489	556	42	's	's	PART
ftr-489	556	43	regulations	regulation	NOUN
ftr-489	556	44	pursuant	pursuant	ADJ
ftr-489	556	45	to	to	ADP
ftr-489	556	46	sections	section	NOUN
ftr-489	556	47	882(c)(2)'17	882(c)(2)'17	NUM
ftr-489	556	48	and	and	CCONJ
ftr-489	556	49	874(a)'0	874(a)'0	ADJ
ftr-489	556	50	8	8	NUM
ftr-489	556	51	of	of	ADP
ftr-489	556	52	the	the	DET
ftr-489	556	53	code	code	NOUN
ftr-489	556	54	.	.	PUNCT
ftr-489	557	1	these	these	DET
ftr-489	557	2	provisions	provision	NOUN
ftr-489	557	3	allow	allow	VERB
ftr-489	557	4	deductions	deduction	NOUN
ftr-489	557	5	and	and	CCONJ
ftr-489	557	6	credits	credit	NOUN
ftr-489	557	7	to	to	ADP
ftr-489	557	8	foreign	foreign	ADJ
ftr-489	557	9	corporations	corporation	NOUN
ftr-489	557	10	and	and	CCONJ
ftr-489	557	11	nonresident	nonresident	ADJ
ftr-489	557	12	alien	alien	ADJ
ftr-489	557	13	individuals	individual	NOUN
ftr-489	557	14	only	only	ADV
ftr-489	557	15	if	if	SCONJ
ftr-489	557	16	they	they	PRON
ftr-489	557	17	file	file	VERB
ftr-489	557	18	u.s	u.s	PROPN
ftr-489	557	19	.	.	PROPN
ftr-489	557	20	tax	tax	NOUN
ftr-489	557	21	returns.0	returns.0	PROPN
ftr-489	557	22	9	9	NUM
ftr-489	557	23	the	the	DET
ftr-489	557	24	regulations	regulation	NOUN
ftr-489	557	25	vastly	vastly	ADV
ftr-489	557	26	expand	expand	VERB
ftr-489	557	27	this	this	DET
ftr-489	557	28	limitation	limitation	NOUN
ftr-489	557	29	by	by	ADP
ftr-489	557	30	denying	deny	VERB
ftr-489	557	31	deductions	deduction	NOUN
ftr-489	557	32	and	and	CCONJ
ftr-489	557	33	credits	credit	NOUN
ftr-489	557	34	altogether	altogether	ADV
ftr-489	557	35	if	if	SCONJ
ftr-489	557	36	u.s	u.s	PROPN
ftr-489	557	37	.	.	PROPN
ftr-489	557	38	returns	return	NOUN
ftr-489	557	39	are	be	AUX
ftr-489	557	40	not	not	PART
ftr-489	557	41	filed	file	VERB
ftr-489	557	42	"	"	PUNCT
ftr-489	557	43	timely	timely	ADV
ftr-489	557	44	.	.	PUNCT
ftr-489	558	1	"	"	PUNCT
ftr-489	558	2	"	"	PUNCT
ftr-489	558	3	0	0	NUM
ftr-489	558	4	according	accord	VERB
ftr-489	558	5	to	to	ADP
ftr-489	558	6	the	the	DET
ftr-489	558	7	preamble	preamble	NOUN
ftr-489	558	8	to	to	ADP
ftr-489	558	9	the	the	DET
ftr-489	558	10	regulations	regulation	NOUN
ftr-489	558	11	,	,	PUNCT
ftr-489	558	12	this	this	DET
ftr-489	558	13	timely	timely	ADJ
ftr-489	558	14	filing	filing	NOUN
ftr-489	558	15	requirement	requirement	NOUN
ftr-489	558	16	is	be	AUX
ftr-489	558	17	justified	justify	VERB
ftr-489	558	18	by	by	ADP
ftr-489	558	19	the	the	DET
ftr-489	558	20	different	different	ADJ
ftr-489	558	21	administrative	administrative	ADJ
ftr-489	558	22	and	and	CCONJ
ftr-489	558	23	compliance	compliance	NOUN
ftr-489	558	24	concerns	concern	NOUN
ftr-489	558	25	relating	relate	VERB
ftr-489	558	26	solely	solely	ADV
ftr-489	558	27	to	to	ADP
ftr-489	558	28	foreign	foreign	ADJ
ftr-489	558	29	corporations	corporation	NOUN
ftr-489	558	30	and	and	CCONJ
ftr-489	558	31	non	non	ADJ
ftr-489	558	32	-	-	ADJ
ftr-489	558	33	resident	resident	ADJ
ftr-489	558	34	alien	alien	ADJ
ftr-489	558	35	individuals	individual	NOUN
ftr-489	558	36	.	.	PUNCT
ftr-489	559	1	"	"	PUNCT
ftr-489	559	2	'	'	PUNCT
ftr-489	559	3	however	however	ADV
ftr-489	559	4	,	,	PUNCT
ftr-489	559	5	article	article	NOUN
ftr-489	559	6	vii(3	vii(3	NOUN
ftr-489	559	7	)	)	PUNCT
ftr-489	559	8	of	of	ADP
ftr-489	559	9	the	the	DET
ftr-489	559	10	u.s.-canada	u.s.-canada	NOUN
ftr-489	559	11	treaty	treaty	PROPN
ftr-489	559	12	,	,	PUNCT
ftr-489	559	13	which	which	PRON
ftr-489	559	14	is	be	AUX
ftr-489	559	15	typical	typical	ADJ
ftr-489	559	16	of	of	ADP
ftr-489	559	17	u.s	u.s	PROPN
ftr-489	559	18	.	.	PROPN
ftr-489	559	19	treaties	treaty	NOUN
ftr-489	559	20	in	in	ADP
ftr-489	559	21	this	this	DET
ftr-489	559	22	respect	respect	NOUN
ftr-489	559	23	,	,	PUNCT
ftr-489	559	24	provides	provide	VERB
ftr-489	559	25	that	that	SCONJ
ftr-489	559	26	,	,	PUNCT
ftr-489	559	27	"	"	PUNCT
ftr-489	559	28	[	[	X
ftr-489	559	29	in	in	ADP
ftr-489	559	30	determining	determine	VERB
ftr-489	559	31	the	the	DET
ftr-489	559	32	business	business	NOUN
ftr-489	559	33	profits	profit	NOUN
ftr-489	559	34	of	of	ADP
ftr-489	559	35	a	a	DET
ftr-489	559	36	permanent	permanent	ADJ
ftr-489	559	37	establishment	establishment	NOUN
ftr-489	559	38	,	,	PUNCT
ftr-489	559	39	there	there	PRON
ftr-489	559	40	shall	shall	AUX
ftr-489	559	41	be	be	AUX
ftr-489	559	42	allowed	allow	VERB
ftr-489	559	43	as	as	ADP
ftr-489	559	44	deductions	deduction	NOUN
ftr-489	559	45	expenses	expense	NOUN
ftr-489	559	46	which	which	PRON
ftr-489	559	47	are	be	AUX
ftr-489	559	48	incurred	incur	VERB
ftr-489	559	49	for	for	ADP
ftr-489	559	50	the	the	DET
ftr-489	559	51	purposes	purpose	NOUN
ftr-489	559	52	of	of	ADP
ftr-489	559	53	the	the	DET
ftr-489	559	54	permanent	permanent	ADJ
ftr-489	559	55	establishment	establishment	NOUN
ftr-489	559	56	....	....	PUNCT
ftr-489	559	57	"	"	PUNCT
ftr-489	559	58	in	in	ADP
ftr-489	559	59	addition	addition	NOUN
ftr-489	559	60	,	,	PUNCT
ftr-489	559	61	article	article	NOUN
ftr-489	559	62	xxv(6	xxv(6	PROPN
ftr-489	559	63	)	)	PUNCT
ftr-489	559	64	of	of	ADP
ftr-489	559	65	the	the	DET
ftr-489	559	66	u.s.-canada	u.s.-canada	NOUN
ftr-489	559	67	treaty	treaty	PROPN
ftr-489	559	68	,	,	PUNCT
ftr-489	559	69	like	like	ADP
ftr-489	559	70	the	the	DET
ftr-489	559	71	1981	1981	NUM
ftr-489	559	72	u.s	u.s	PROPN
ftr-489	559	73	.	.	PROPN
ftr-489	559	74	model	model	PROPN
ftr-489	559	75	,	,	PUNCT
ftr-489	559	76	provides	provide	VERB
ftr-489	559	77	that	that	SCONJ
ftr-489	559	78	"	"	PUNCT
ftr-489	559	79	the	the	DET
ftr-489	559	80	taxation	taxation	NOUN
ftr-489	559	81	on	on	ADP
ftr-489	559	82	a	a	DET
ftr-489	559	83	permanent	permanent	ADJ
ftr-489	559	84	establishment	establishment	NOUN
ftr-489	559	85	which	which	PRON
ftr-489	559	86	a	a	DET
ftr-489	559	87	resident	resident	NOUN
ftr-489	559	88	of	of	ADP
ftr-489	559	89	a	a	DET
ftr-489	559	90	contracting	contracting	NOUN
ftr-489	559	91	state	state	NOUN
ftr-489	559	92	has	have	VERB
ftr-489	559	93	in	in	ADP
ftr-489	559	94	the	the	DET
ftr-489	559	95	other	other	ADJ
ftr-489	559	96	contracting	contracting	NOUN
ftr-489	559	97	state	state	NOUN
ftr-489	559	98	shall	shall	AUX
ftr-489	559	99	not	not	PART
ftr-489	559	100	be	be	AUX
ftr-489	559	101	less	less	ADV
ftr-489	559	102	favorably	favorably	ADV
ftr-489	559	103	levied	levy	VERB
ftr-489	559	104	in	in	ADP
ftr-489	559	105	the	the	DET
ftr-489	559	106	other	other	ADJ
ftr-489	559	107	state	state	NOUN
ftr-489	559	108	than	than	SCONJ
ftr-489	559	109	the	the	DET
ftr-489	559	110	taxation	taxation	NOUN
ftr-489	559	111	levied	levy	VERB
ftr-489	559	112	on	on	ADP
ftr-489	559	113	residents	resident	NOUN
ftr-489	559	114	of	of	ADP
ftr-489	559	115	the	the	DET
ftr-489	559	116	other	other	ADJ
ftr-489	559	117	state	state	NOUN
ftr-489	559	118	carrying	carry	VERB
ftr-489	559	119	on	on	ADP
ftr-489	559	120	the	the	DET
ftr-489	559	121	same	same	ADJ
ftr-489	559	122	activities	activity	NOUN
ftr-489	559	123	.	.	PUNCT
ftr-489	559	124	"	"	PUNCT
ftr-489	560	1	several	several	ADJ
ftr-489	560	2	writers	writer	NOUN
ftr-489	560	3	have	have	AUX
ftr-489	560	4	suggested	suggest	VERB
ftr-489	560	5	that	that	SCONJ
ftr-489	560	6	the	the	DET
ftr-489	560	7	regulations	regulation	NOUN
ftr-489	560	8	,	,	PUNCT
ftr-489	560	9	as	as	ADP
ftr-489	560	10	applicable	applicable	ADJ
ftr-489	560	11	to	to	ADP
ftr-489	560	12	canadian	canadian	ADJ
ftr-489	560	13	taxpayers	taxpayer	NOUN
ftr-489	560	14	,	,	PUNCT
ftr-489	560	15	violate	violate	VERB
ftr-489	560	16	the	the	DET
ftr-489	560	17	105	105	NUM
ftr-489	560	18	.	.	PUNCT
ftr-489	561	1	i	i	PRON
ftr-489	561	2	d.	d.	PROPN
ftr-489	561	3	106	106	NUM
ftr-489	561	4	.	.	PUNCT
ftr-489	562	1	lindsey	lindsey	PROPN
ftr-489	562	2	v.	v.	PROPN
ftr-489	562	3	commissioner	commissioner	PROPN
ftr-489	562	4	,	,	PUNCT
ftr-489	562	5	98	98	NUM
ftr-489	562	6	t.c	t.c	PROPN
ftr-489	562	7	.	.	PUNCT
ftr-489	563	1	no	no	INTJ
ftr-489	563	2	.	.	NOUN
ftr-489	564	1	46	46	NUM
ftr-489	564	2	(	(	PUNCT
ftr-489	564	3	1992	1992	NUM
ftr-489	564	4	)	)	PUNCT
ftr-489	564	5	.	.	PUNCT
ftr-489	565	1	107	107	NUM
ftr-489	565	2	.	.	PUNCT
ftr-489	566	1	treas	treas	PROPN
ftr-489	566	2	.	.	PUNCT
ftr-489	567	1	reg	reg	PROPN
ftr-489	567	2	.	.	PUNCT
ftr-489	568	1	§	§	PROPN
ftr-489	568	2	1.882	1.882	NUM
ftr-489	568	3	-	-	SYM
ftr-489	568	4	4(a)(2	4(a)(2	NUM
ftr-489	568	5	)	)	PUNCT
ftr-489	568	6	and	and	CCONJ
ftr-489	568	7	(	(	PUNCT
ftr-489	568	8	3	3	NUM
ftr-489	568	9	)	)	PUNCT
ftr-489	568	10	.	.	PUNCT
ftr-489	569	1	108	108	NUM
ftr-489	569	2	.	.	PUNCT
ftr-489	570	1	treas	treas	PROPN
ftr-489	570	2	.	.	PUNCT
ftr-489	571	1	reg	reg	PROPN
ftr-489	571	2	.	.	PUNCT
ftr-489	572	1	§	§	PROPN
ftr-489	572	2	1.874	1.874	NUM
ftr-489	572	3	-	-	SYM
ftr-489	572	4	1(a	1(a	NUM
ftr-489	572	5	)	)	PUNCT
ftr-489	572	6	,	,	PUNCT
ftr-489	572	7	(	(	PUNCT
ftr-489	572	8	b)(1)-(4	b)(1)-(4	ADJ
ftr-489	572	9	)	)	PUNCT
ftr-489	572	10	.	.	PUNCT
ftr-489	573	1	109	109	NUM
ftr-489	573	2	.	.	PUNCT
ftr-489	574	1	treas	treas	PROPN
ftr-489	574	2	.	.	PUNCT
ftr-489	575	1	reg	reg	PROPN
ftr-489	575	2	.	.	PUNCT
ftr-489	576	1	§	§	PROPN
ftr-489	576	2	1.882	1.882	NUM
ftr-489	576	3	-	-	SYM
ftr-489	576	4	4(a)(2	4(a)(2	NUM
ftr-489	576	5	)	)	PUNCT
ftr-489	576	6	;	;	PUNCT
ftr-489	577	1	treas	treas	PROPN
ftr-489	577	2	.	.	PUNCT
ftr-489	578	1	reg	reg	PROPN
ftr-489	578	2	.	.	PUNCT
ftr-489	579	1	§	§	PROPN
ftr-489	579	2	1.874	1.874	NUM
ftr-489	579	3	-	-	SYM
ftr-489	579	4	1(a	1(a	NUM
ftr-489	579	5	)	)	PUNCT
ftr-489	579	6	.	.	PUNCT
ftr-489	580	1	110	110	NUM
ftr-489	580	2	.	.	PUNCT
ftr-489	581	1	the	the	DET
ftr-489	581	2	regulations	regulation	NOUN
ftr-489	581	3	set	set	VERB
ftr-489	581	4	forth	forth	ADP
ftr-489	581	5	a	a	DET
ftr-489	581	6	novel	novel	ADJ
ftr-489	581	7	concept	concept	NOUN
ftr-489	581	8	of	of	ADP
ftr-489	581	9	timely	timely	ADJ
ftr-489	581	10	filing	filing	NOUN
ftr-489	581	11	,	,	PUNCT
ftr-489	581	12	which	which	PRON
ftr-489	581	13	in	in	ADP
ftr-489	581	14	no	no	DET
ftr-489	581	15	case	case	NOUN
ftr-489	581	16	is	be	AUX
ftr-489	581	17	the	the	DET
ftr-489	581	18	actual	actual	ADJ
ftr-489	581	19	deadline	deadline	NOUN
ftr-489	581	20	for	for	ADP
ftr-489	581	21	filing	filing	NOUN
ftr-489	581	22	returns	return	NOUN
ftr-489	581	23	without	without	ADP
ftr-489	581	24	penalty	penalty	NOUN
ftr-489	581	25	for	for	ADP
ftr-489	581	26	late	late	ADJ
ftr-489	581	27	filing	filing	NOUN
ftr-489	581	28	.	.	PUNCT
ftr-489	582	1	see	see	VERB
ftr-489	582	2	t.d	t.d	PROPN
ftr-489	582	3	.	.	PROPN
ftr-489	582	4	8322	8322	NUM
ftr-489	582	5	,	,	PUNCT
ftr-489	582	6	1990	1990	NUM
ftr-489	582	7	-	-	SYM
ftr-489	582	8	2	2	NUM
ftr-489	582	9	c.b	c.b	PROPN
ftr-489	582	10	.	.	PROPN
ftr-489	582	11	172	172	NUM
ftr-489	582	12	.	.	NOUN
ftr-489	582	13	111	111	NUM
ftr-489	582	14	.	.	PUNCT
ftr-489	583	1	i	i	PRON
ftr-489	583	2	d.	d.	PROPN
ftr-489	584	1	[	[	X
ftr-489	584	2	val	val	X
ftr-489	584	3	.	.	PUNCT
ftr-489	584	4	1:2	1:2	NUM
ftr-489	584	5	treaty	treaty	NOUN
ftr-489	584	6	-	-	PUNCT
ftr-489	584	7	based	base	VERB
ftr-489	584	8	nondiscrinzation	nondiscrinzation	PROPN
ftr-489	584	9	u.s.-canada	u.s.-canada	PROPN
ftr-489	584	10	treaty	treaty	PROPN
ftr-489	584	11	.	.	PUNCT
ftr-489	585	1	112	112	NUM
ftr-489	585	2	however	however	ADV
ftr-489	585	3	,	,	PUNCT
ftr-489	585	4	one	one	NUM
ftr-489	585	5	writer	writer	NOUN
ftr-489	585	6	has	have	AUX
ftr-489	585	7	stated	state	VERB
ftr-489	585	8	:	:	PUNCT
ftr-489	585	9	the	the	DET
ftr-489	585	10	...	...	PUNCT
ftr-489	585	11	claim	claim	NOUN
ftr-489	585	12	for	for	ADP
ftr-489	585	13	treaty	treaty	NOUN
ftr-489	585	14	relief	relief	NOUN
ftr-489	585	15	is	be	AUX
ftr-489	585	16	under	under	ADP
ftr-489	585	17	the	the	DET
ftr-489	585	18	nondiscrimination	nondiscrimination	NOUN
ftr-489	585	19	provisions	provision	NOUN
ftr-489	585	20	of	of	ADP
ftr-489	585	21	article	article	PROPN
ftr-489	585	22	xxv(6	xxv(6	PROPN
ftr-489	585	23	)	)	PUNCT
ftr-489	585	24	of	of	ADP
ftr-489	585	25	the	the	DET
ftr-489	585	26	canada	canada	PROPN
ftr-489	585	27	-	-	PUNCT
ftr-489	585	28	u.s	u.s	PROPN
ftr-489	585	29	.	.	PROPN
ftr-489	585	30	treaty	treaty	NOUN
ftr-489	585	31	.	.	PUNCT
ftr-489	586	1	the	the	DET
ftr-489	586	2	longstanding	longstanding	ADJ
ftr-489	586	3	position	position	NOUN
ftr-489	586	4	of	of	ADP
ftr-489	586	5	the	the	DET
ftr-489	586	6	us	us	PROPN
ftr-489	586	7	government	government	NOUN
ftr-489	586	8	(	(	PUNCT
ftr-489	586	9	and	and	CCONJ
ftr-489	586	10	,	,	PUNCT
ftr-489	586	11	i	i	PRON
ftr-489	586	12	believe	believe	VERB
ftr-489	586	13	,	,	PUNCT
ftr-489	586	14	all	all	DET
ftr-489	586	15	other	other	ADJ
ftr-489	586	16	governments	government	NOUN
ftr-489	586	17	)	)	PUNCT
ftr-489	586	18	is	be	AUX
ftr-489	586	19	that	that	SCONJ
ftr-489	586	20	some	some	DET
ftr-489	586	21	differences	difference	NOUN
ftr-489	586	22	in	in	ADP
ftr-489	586	23	the	the	DET
ftr-489	586	24	procedural	procedural	ADJ
ftr-489	586	25	rules	rule	NOUN
ftr-489	586	26	applicable	applicable	ADJ
ftr-489	586	27	to	to	ADP
ftr-489	586	28	domestic	domestic	ADJ
ftr-489	586	29	and	and	CCONJ
ftr-489	586	30	foreign	foreign	ADJ
ftr-489	586	31	taxpayers	taxpayer	NOUN
ftr-489	586	32	are	be	AUX
ftr-489	586	33	consistent	consistent	ADJ
ftr-489	586	34	with	with	ADP
ftr-489	586	35	the	the	DET
ftr-489	586	36	nondiscrimination	nondiscrimination	NOUN
ftr-489	586	37	clause	clause	NOUN
ftr-489	586	38	of	of	ADP
ftr-489	586	39	treaties	treaty	NOUN
ftr-489	586	40	.	.	PUNCT
ftr-489	587	1	those	those	DET
ftr-489	587	2	differences	difference	NOUN
ftr-489	587	3	must	must	AUX
ftr-489	587	4	be	be	AUX
ftr-489	587	5	justified	justify	VERB
ftr-489	587	6	,	,	PUNCT
ftr-489	587	7	however	however	ADV
ftr-489	587	8	,	,	PUNCT
ftr-489	587	9	by	by	ADP
ftr-489	587	10	the	the	DET
ftr-489	587	11	differences	difference	NOUN
ftr-489	587	12	in	in	ADP
ftr-489	587	13	the	the	DET
ftr-489	587	14	circumstances	circumstance	NOUN
ftr-489	587	15	of	of	ADP
ftr-489	587	16	the	the	DET
ftr-489	587	17	domestic	domestic	ADJ
ftr-489	587	18	and	and	CCONJ
ftr-489	587	19	foreign	foreign	ADJ
ftr-489	587	20	taxpayers	taxpayer	NOUN
ftr-489	587	21	.	.	PUNCT
ftr-489	588	1	the	the	DET
ftr-489	588	2	position	position	NOUN
ftr-489	588	3	of	of	ADP
ftr-489	588	4	the	the	DET
ftr-489	588	5	us	us	PROPN
ftr-489	588	6	tax	tax	NOUN
ftr-489	588	7	authorities	authority	NOUN
ftr-489	588	8	is	be	AUX
ftr-489	588	9	that	that	SCONJ
ftr-489	588	10	assessing	assess	VERB
ftr-489	588	11	and	and	CCONJ
ftr-489	588	12	collecting	collect	VERB
ftr-489	588	13	taxes	taxis	NOUN
ftr-489	588	14	from	from	ADP
ftr-489	588	15	foreign	foreign	ADJ
ftr-489	588	16	taxpayers	taxpayer	NOUN
ftr-489	588	17	present	present	VERB
ftr-489	588	18	special	special	ADJ
ftr-489	588	19	problems	problem	NOUN
ftr-489	588	20	that	that	PRON
ftr-489	588	21	justify	justify	VERB
ftr-489	588	22	special	special	ADJ
ftr-489	588	23	procedural	procedural	ADJ
ftr-489	588	24	rules	rule	NOUN
ftr-489	588	25	.	.	PUNCT
ftr-489	589	1	i	i	PRON
ftr-489	589	2	think	think	VERB
ftr-489	589	3	it	it	PRON
ftr-489	589	4	highly	highly	ADV
ftr-489	589	5	likely	likely	ADJ
ftr-489	589	6	that	that	SCONJ
ftr-489	589	7	an	an	DET
ftr-489	589	8	american	american	ADJ
ftr-489	589	9	court	court	NOUN
ftr-489	589	10	would	would	AUX
ftr-489	589	11	hold	hold	VERB
ftr-489	589	12	that	that	SCONJ
ftr-489	589	13	those	those	DET
ftr-489	589	14	special	special	ADJ
ftr-489	589	15	problems	problem	NOUN
ftr-489	589	16	justify	justify	VERB
ftr-489	589	17	the	the	DET
ftr-489	589	18	timely	timely	ADJ
ftr-489	589	19	filing	filing	NOUN
ftr-489	589	20	rule	rule	NOUN
ftr-489	589	21	of	of	ADP
ftr-489	589	22	the	the	DET
ftr-489	589	23	regulations	regulation	NOUN
ftr-489	589	24	under	under	ADP
ftr-489	589	25	code	code	NOUN
ftr-489	589	26	sections	section	NOUN
ftr-489	589	27	874(a	874(a	PROPN
ftr-489	589	28	)	)	PUNCT
ftr-489	589	29	and	and	CCONJ
ftr-489	589	30	882(c)(2	882(c)(2	NUM
ftr-489	589	31	)	)	PUNCT
ftr-489	589	32	.	.	PUNCT
ftr-489	590	1	any	any	DET
ftr-489	590	2	other	other	ADJ
ftr-489	590	3	interpretation	interpretation	NOUN
ftr-489	590	4	would	would	AUX
ftr-489	590	5	call	call	VERB
ftr-489	590	6	into	into	ADP
ftr-489	590	7	question	question	NOUN
ftr-489	590	8	the	the	DET
ftr-489	590	9	validity	validity	NOUN
ftr-489	590	10	of	of	ADP
ftr-489	590	11	denying	deny	VERB
ftr-489	590	12	deductions	deduction	NOUN
ftr-489	590	13	to	to	ADP
ftr-489	590	14	foreigners	foreigner	NOUN
ftr-489	590	15	under	under	ADP
ftr-489	590	16	any	any	DET
ftr-489	590	17	circumstances	circumstance	NOUN
ftr-489	590	18	.	.	PUNCT
ftr-489	590	19	"	"	PUNCT
ftr-489	591	1	that	that	DET
ftr-489	591	2	writer	writer	NOUN
ftr-489	591	3	also	also	ADV
ftr-489	591	4	speculated	speculate	VERB
ftr-489	591	5	about	about	ADP
ftr-489	591	6	the	the	DET
ftr-489	591	7	motives	motive	NOUN
ftr-489	591	8	of	of	ADP
ftr-489	591	9	the	the	DET
ftr-489	591	10	u.s	u.s	PROPN
ftr-489	591	11	.	.	PROPN
ftr-489	591	12	tax	tax	NOUN
ftr-489	591	13	authorities	authority	NOUN
ftr-489	591	14	:	:	PUNCT
ftr-489	591	15	[	[	X
ftr-489	591	16	t]he	t]he	ADV
ftr-489	591	17	new	new	ADJ
ftr-489	591	18	regulations	regulation	NOUN
ftr-489	591	19	are	be	AUX
ftr-489	591	20	a	a	DET
ftr-489	591	21	logical	logical	ADJ
ftr-489	591	22	complement	complement	NOUN
ftr-489	591	23	to	to	ADP
ftr-489	591	24	the	the	DET
ftr-489	591	25	us	us	PROPN
ftr-489	591	26	strategy	strategy	NOUN
ftr-489	591	27	of	of	ADP
ftr-489	591	28	forcing	force	VERB
ftr-489	591	29	foreign	foreign	ADJ
ftr-489	591	30	taxpayers	taxpayer	NOUN
ftr-489	591	31	engaged	engage	VERB
ftr-489	591	32	in	in	ADP
ftr-489	591	33	economic	economic	ADJ
ftr-489	591	34	activities	activity	NOUN
ftr-489	591	35	within	within	ADP
ftr-489	591	36	the	the	DET
ftr-489	591	37	united	united	PROPN
ftr-489	591	38	states	states	PROPN
ftr-489	591	39	to	to	PART
ftr-489	591	40	either	either	CCONJ
ftr-489	591	41	make	make	VERB
ftr-489	591	42	a	a	DET
ftr-489	591	43	formal	formal	ADJ
ftr-489	591	44	claim	claim	NOUN
ftr-489	591	45	of	of	ADP
ftr-489	591	46	treaty	treaty	NOUN
ftr-489	591	47	protection	protection	NOUN
ftr-489	591	48	under	under	ADP
ftr-489	591	49	the	the	DET
ftr-489	591	50	new	new	ADJ
ftr-489	591	51	provisions	provision	NOUN
ftr-489	591	52	of	of	ADP
ftr-489	591	53	code	code	NOUN
ftr-489	591	54	section	section	NOUN
ftr-489	591	55	6114	6114	NUM
ftr-489	591	56	or	or	CCONJ
ftr-489	591	57	to	to	PART
ftr-489	591	58	file	file	VERB
ftr-489	591	59	a	a	DET
ftr-489	591	60	tax	tax	NOUN
ftr-489	591	61	return	return	NOUN
ftr-489	591	62	.	.	PUNCT
ftr-489	592	1	by	by	ADP
ftr-489	592	2	filing	file	VERB
ftr-489	592	3	a	a	DET
ftr-489	592	4	tax	tax	NOUN
ftr-489	592	5	return	return	NOUN
ftr-489	592	6	,	,	PUNCT
ftr-489	592	7	a	a	DET
ftr-489	592	8	foreign	foreign	ADJ
ftr-489	592	9	person	person	NOUN
ftr-489	592	10	provides	provide	VERB
ftr-489	592	11	the	the	DET
ftr-489	592	12	irs	irs	PROPN
ftr-489	592	13	with	with	ADP
ftr-489	592	14	information	information	NOUN
ftr-489	592	15	that	that	PRON
ftr-489	592	16	should	should	AUX
ftr-489	592	17	be	be	AUX
ftr-489	592	18	helpful	helpful	ADJ
ftr-489	592	19	to	to	ADP
ftr-489	592	20	it	it	PRON
ftr-489	592	21	in	in	ADP
ftr-489	592	22	determining	determine	VERB
ftr-489	592	23	whether	whether	SCONJ
ftr-489	592	24	an	an	DET
ftr-489	592	25	audit	audit	NOUN
ftr-489	592	26	is	be	AUX
ftr-489	592	27	likely	likely	ADJ
ftr-489	592	28	to	to	PART
ftr-489	592	29	result	result	VERB
ftr-489	592	30	in	in	ADP
ftr-489	592	31	a	a	DET
ftr-489	592	32	revenue	revenue	NOUN
ftr-489	592	33	gain	gain	NOUN
ftr-489	592	34	for	for	ADP
ftr-489	592	35	the	the	DET
ftr-489	592	36	government	government	NOUN
ftr-489	592	37	.	.	PUNCT
ftr-489	593	1	foreign	foreign	ADJ
ftr-489	593	2	taxpayers	taxpayer	NOUN
ftr-489	593	3	who	who	PRON
ftr-489	593	4	fail	fail	VERB
ftr-489	593	5	to	to	PART
ftr-489	593	6	file	file	VERB
ftr-489	593	7	become	become	VERB
ftr-489	593	8	very	very	ADV
ftr-489	593	9	attractive	attractive	ADJ
ftr-489	593	10	audit	audit	NOUN
ftr-489	593	11	targets	target	NOUN
ftr-489	593	12	-	-	PUNCT
ftr-489	593	13	the	the	DET
ftr-489	593	14	irs	irs	PROPN
ftr-489	593	15	can	can	AUX
ftr-489	593	16	be	be	AUX
ftr-489	593	17	pretty	pretty	ADV
ftr-489	593	18	sure	sure	ADJ
ftr-489	593	19	that	that	SCONJ
ftr-489	593	20	it	it	PRON
ftr-489	593	21	will	will	AUX
ftr-489	593	22	be	be	AUX
ftr-489	593	23	able	able	ADJ
ftr-489	593	24	to	to	PART
ftr-489	593	25	recoup	recoup	VERB
ftr-489	593	26	the	the	DET
ftr-489	593	27	costs	cost	NOUN
ftr-489	593	28	of	of	ADP
ftr-489	593	29	an	an	DET
ftr-489	593	30	audit	audit	NOUN
ftr-489	593	31	in	in	ADP
ftr-489	593	32	most	most	ADJ
ftr-489	593	33	cases	case	NOUN
ftr-489	593	34	by	by	ADP
ftr-489	593	35	denying	deny	VERB
ftr-489	593	36	the	the	DET
ftr-489	593	37	foreign	foreign	ADJ
ftr-489	593	38	person	person	NOUN
ftr-489	593	39	otherwise	otherwise	ADV
ftr-489	593	40	allowable	allowable	ADJ
ftr-489	593	41	deductions	deduction	NOUN
ftr-489	593	42	.	.	PUNCT
ftr-489	594	1	"4	"4	ADJ
ftr-489	594	2	the	the	DET
ftr-489	594	3	regulations	regulation	NOUN
ftr-489	594	4	under	under	ADP
ftr-489	594	5	section	section	NOUN
ftr-489	594	6	882(c	882(c	PROPN
ftr-489	594	7	)	)	PUNCT
ftr-489	594	8	of	of	ADP
ftr-489	594	9	the	the	DET
ftr-489	594	10	code	code	NOUN
ftr-489	594	11	test	test	NOUN
ftr-489	594	12	the	the	DET
ftr-489	594	13	limits	limit	NOUN
ftr-489	594	14	of	of	ADP
ftr-489	594	15	the	the	DET
ftr-489	594	16	112	112	NUM
ftr-489	594	17	.	.	PUNCT
ftr-489	595	1	comments	comment	NOUN
ftr-489	595	2	on	on	ADP
ftr-489	595	3	proposed	propose	VERB
ftr-489	595	4	regulations	regulation	NOUN
ftr-489	595	5	under	under	ADP
ftr-489	595	6	code	code	NOUN
ftr-489	595	7	sections	section	NOUN
ftr-489	595	8	874(a	874(a	PROPN
ftr-489	595	9	)	)	PUNCT
ftr-489	595	10	and	and	CCONJ
ftr-489	595	11	882(cj(2	882(cj(2	NUM
ftr-489	595	12	)	)	PUNCT
ftr-489	595	13	regarding	regard	VERB
ftr-489	595	14	the	the	DET
ftr-489	595	15	untimely	untimely	ADJ
ftr-489	595	16	filing	filing	NOUN
ftr-489	595	17	of	of	ADP
ftr-489	595	18	income	income	NOUN
ftr-489	595	19	tax	tax	NOUN
ftr-489	595	20	returns	return	NOUN
ftr-489	595	21	by	by	ADP
ftr-489	595	22	nonresident	nonresident	ADJ
ftr-489	595	23	alien	alien	ADJ
ftr-489	595	24	individuals	individual	NOUN
ftr-489	595	25	and	and	CCONJ
ftr-489	595	26	foreign	foreign	ADJ
ftr-489	595	27	corporation	corporation	NOUN
ftr-489	595	28	,	,	PUNCT
ftr-489	595	29	a.b.a	a.b.a	NOUN
ftr-489	595	30	.	.	PUNCT
ftr-489	595	31	tax	tax	PROPN
ftr-489	595	32	sec	sec	PROPN
ftr-489	595	33	.	.	PUNCT
ftr-489	596	1	(	(	PUNCT
ftr-489	596	2	may	may	PROPN
ftr-489	596	3	25	25	NUM
ftr-489	596	4	,	,	PUNCT
ftr-489	596	5	1990	1990	NUM
ftr-489	596	6	)	)	PUNCT
ftr-489	596	7	;	;	PUNCT
ftr-489	596	8	iunda	iunda	PROPN
ftr-489	596	9	ng	ng	PROPN
ftr-489	596	10	,	,	PUNCT
ftr-489	596	11	u.s	u.s	PROPN
ftr-489	596	12	.	.	PROPN
ftr-489	596	13	treasury	treasury	PROPN
ftr-489	596	14	denies	deny	VERB
ftr-489	596	15	canadian	canadian	ADJ
ftr-489	596	16	late	late	ADJ
ftr-489	596	17	filers	filer	NOUN
ftr-489	596	18	their	their	PRON
ftr-489	596	19	deductions	deduction	NOUN
ftr-489	596	20	and	and	CCONJ
ftr-489	596	21	credits	credit	NOUN
ftr-489	596	22	.	.	PUNCT
ftr-489	597	1	39	39	NUM
ftr-489	597	2	can	can	NOUN
ftr-489	597	3	.	.	PUNCT
ftr-489	598	1	tax	tax	NOUN
ftr-489	598	2	j.	j.	PROPN
ftr-489	598	3	429	429	NUM
ftr-489	598	4	(	(	PUNCT
ftr-489	598	5	1991	1991	NUM
ftr-489	598	6	)	)	PUNCT
ftr-489	598	7	.	.	PUNCT
ftr-489	599	1	113	113	NUM
ftr-489	599	2	.	.	PUNCT
ftr-489	600	1	michael	michael	PROPN
ftr-489	600	2	j.	j.	PROPN
ftr-489	600	3	mcintyre	mcintyre	PROPN
ftr-489	600	4	,	,	PUNCT
ftr-489	600	5	correspondence	correspondence	NOUN
ftr-489	600	6	,	,	PUNCT
ftr-489	600	7	39	39	NUM
ftr-489	600	8	can	can	NOUN
ftr-489	600	9	.	.	PUNCT
ftr-489	601	1	tax	tax	NOUN
ftr-489	601	2	j.	j.	PROPN
ftr-489	601	3	1129	1129	NUM
ftr-489	601	4	-	-	SYM
ftr-489	601	5	30	30	NUM
ftr-489	601	6	(	(	PUNCT
ftr-489	601	7	1991	1991	NUM
ftr-489	601	8	)	)	PUNCT
ftr-489	601	9	.	.	PUNCT
ftr-489	602	1	114	114	NUM
ftr-489	602	2	.	.	PUNCT
ftr-489	603	1	i	i	PRON
ftr-489	603	2	d.	d.	PROPN
ftr-489	603	3	at	at	ADP
ftr-489	603	4	1130	1130	NUM
ftr-489	603	5	.	.	PUNCT
ftr-489	604	1	19921	19921	NUM
ftr-489	604	2	florida	florida	PROPN
ftr-489	604	3	tax	tax	PROPN
ftr-489	604	4	review	review	NOUN
ftr-489	604	5	commonly	commonly	ADV
ftr-489	604	6	accepted	accept	VERB
ftr-489	604	7	distinction	distinction	NOUN
ftr-489	604	8	between	between	ADP
ftr-489	604	9	procedural	procedural	ADJ
ftr-489	604	10	(	(	PUNCT
ftr-489	604	11	permitted	permit	VERB
ftr-489	604	12	)	)	PUNCT
ftr-489	604	13	discrimination	discrimination	NOUN
ftr-489	604	14	and	and	CCONJ
ftr-489	604	15	substantive	substantive	ADJ
ftr-489	604	16	(	(	PUNCT
ftr-489	604	17	prohibited	prohibit	VERB
ftr-489	604	18	)	)	PUNCT
ftr-489	604	19	discrimination	discrimination	NOUN
ftr-489	604	20	.	.	PUNCT
ftr-489	605	1	by	by	ADP
ftr-489	605	2	denying	deny	VERB
ftr-489	605	3	foreign	foreign	ADJ
ftr-489	605	4	filers	filer	NOUN
ftr-489	605	5	their	their	PRON
ftr-489	605	6	deductions	deduction	NOUN
ftr-489	605	7	and	and	CCONJ
ftr-489	605	8	credits	credit	NOUN
ftr-489	605	9	when	when	SCONJ
ftr-489	605	10	they	they	PRON
ftr-489	605	11	fail	fail	VERB
ftr-489	605	12	to	to	PART
ftr-489	605	13	file	file	VERB
ftr-489	605	14	timely	timely	ADJ
ftr-489	605	15	returns	return	NOUN
ftr-489	605	16	,	,	PUNCT
ftr-489	605	17	the	the	DET
ftr-489	605	18	regulations	regulation	NOUN
ftr-489	605	19	effectively	effectively	ADV
ftr-489	605	20	prescribe	prescribe	VERB
ftr-489	605	21	a	a	DET
ftr-489	605	22	new	new	ADJ
ftr-489	605	23	and	and	CCONJ
ftr-489	605	24	more	more	ADV
ftr-489	605	25	onerous	onerous	ADJ
ftr-489	605	26	method	method	NOUN
ftr-489	605	27	of	of	ADP
ftr-489	605	28	computing	compute	VERB
ftr-489	605	29	their	their	PRON
ftr-489	605	30	taxable	taxable	ADJ
ftr-489	605	31	income	income	NOUN
ftr-489	605	32	.	.	PUNCT
ftr-489	606	1	thus	thus	ADV
ftr-489	606	2	,	,	PUNCT
ftr-489	606	3	it	it	PRON
ftr-489	606	4	appears	appear	VERB
ftr-489	606	5	,	,	PUNCT
ftr-489	606	6	the	the	DET
ftr-489	606	7	regulations	regulation	NOUN
ftr-489	606	8	discriminate	discriminate	VERB
ftr-489	606	9	not	not	PART
ftr-489	606	10	only	only	ADV
ftr-489	606	11	"	"	PUNCT
ftr-489	606	12	procedurally	procedurally	ADV
ftr-489	606	13	,	,	PUNCT
ftr-489	606	14	"	"	PUNCT
ftr-489	606	15	but	but	CCONJ
ftr-489	606	16	also	also	ADV
ftr-489	606	17	substantively	substantively	ADV
ftr-489	606	18	.	.	PUNCT
ftr-489	607	1	this	this	DET
ftr-489	607	2	conclusion	conclusion	NOUN
ftr-489	607	3	is	be	AUX
ftr-489	607	4	supported	support	VERB
ftr-489	607	5	by	by	ADP
ftr-489	607	6	the	the	DET
ftr-489	607	7	oecd	oecd	PROPN
ftr-489	607	8	commentaries	commentary	NOUN
ftr-489	607	9	,	,	PUNCT
ftr-489	607	10	as	as	ADV
ftr-489	607	11	well	well	ADV
ftr-489	607	12	.	.	PUNCT
ftr-489	608	1	permanent	permanent	ADJ
ftr-489	608	2	establishments	establishment	NOUN
ftr-489	608	3	must	must	AUX
ftr-489	608	4	be	be	AUX
ftr-489	608	5	accorded	accord	VERB
ftr-489	608	6	the	the	DET
ftr-489	608	7	same	same	ADJ
ftr-489	608	8	right	right	NOUN
ftr-489	608	9	as	as	SCONJ
ftr-489	608	10	resident	resident	ADJ
ftr-489	608	11	enterprises	enterprise	NOUN
ftr-489	608	12	to	to	PART
ftr-489	608	13	deduct	deduct	VERB
ftr-489	608	14	the	the	DET
ftr-489	608	15	trading	trading	NOUN
ftr-489	608	16	expenses	expense	NOUN
ftr-489	608	17	that	that	PRON
ftr-489	608	18	are	be	AUX
ftr-489	608	19	,	,	PUNCT
ftr-489	608	20	in	in	ADP
ftr-489	608	21	general	general	ADJ
ftr-489	608	22	,	,	PUNCT
ftr-489	608	23	authorized	authorize	VERB
ftr-489	608	24	by	by	ADP
ftr-489	608	25	the	the	DET
ftr-489	608	26	taxation	taxation	NOUN
ftr-489	608	27	law	law	NOUN
ftr-489	608	28	to	to	PART
ftr-489	608	29	be	be	AUX
ftr-489	608	30	deducted	deduct	VERB
ftr-489	608	31	from	from	ADP
ftr-489	608	32	taxable	taxable	ADJ
ftr-489	608	33	profits	profit	NOUN
ftr-489	608	34	....	....	PUNCT
ftr-489	608	35	such	such	ADJ
ftr-489	608	36	deductions	deduction	NOUN
ftr-489	608	37	should	should	AUX
ftr-489	608	38	be	be	AUX
ftr-489	608	39	allowed	allow	VERB
ftr-489	608	40	without	without	ADP
ftr-489	608	41	any	any	DET
ftr-489	608	42	restrictions	restriction	NOUN
ftr-489	608	43	other	other	ADJ
ftr-489	608	44	than	than	ADP
ftr-489	608	45	those	those	PRON
ftr-489	608	46	also	also	ADV
ftr-489	608	47	imposed	impose	VERB
ftr-489	608	48	upon	upon	SCONJ
ftr-489	608	49	resident	resident	ADJ
ftr-489	608	50	enterprises	enterprise	NOUN
ftr-489	608	51	.	.	PUNCT
ftr-489	608	52	"	"	PUNCT
ftr-489	609	1	5	5	NUM
ftr-489	609	2	what	what	PRON
ftr-489	609	3	if	if	SCONJ
ftr-489	609	4	the	the	DET
ftr-489	609	5	united	united	PROPN
ftr-489	609	6	states	states	PROPN
ftr-489	609	7	merely	merely	ADV
ftr-489	609	8	imposed	impose	VERB
ftr-489	609	9	a	a	DET
ftr-489	609	10	higher	high	ADJ
ftr-489	609	11	rate	rate	NOUN
ftr-489	609	12	of	of	ADP
ftr-489	609	13	interest	interest	NOUN
ftr-489	609	14	on	on	ADP
ftr-489	609	15	the	the	DET
ftr-489	609	16	tax	tax	NOUN
ftr-489	609	17	deficiency	deficiency	NOUN
ftr-489	609	18	of	of	ADP
ftr-489	609	19	all	all	DET
ftr-489	609	20	foreign	foreign	ADJ
ftr-489	609	21	corporations	corporation	NOUN
ftr-489	609	22	with	with	ADP
ftr-489	609	23	u.s	u.s	PROPN
ftr-489	609	24	.	.	PROPN
ftr-489	609	25	permanent	permanent	ADJ
ftr-489	609	26	establishments	establishment	NOUN
ftr-489	609	27	?	?	PUNCT
ftr-489	610	1	article	article	NOUN
ftr-489	610	2	24(3	24(3	NUM
ftr-489	610	3	)	)	PUNCT
ftr-489	610	4	of	of	ADP
ftr-489	610	5	the	the	DET
ftr-489	610	6	1981	1981	NUM
ftr-489	610	7	u.s	u.s	PROPN
ftr-489	610	8	.	.	PROPN
ftr-489	610	9	model	model	PROPN
ftr-489	610	10	states	states	PROPN
ftr-489	610	11	that	that	SCONJ
ftr-489	610	12	"	"	PUNCT
ftr-489	610	13	[	[	X
ftr-489	610	14	t]he	t]he	X
ftr-489	610	15	taxation	taxation	NOUN
ftr-489	610	16	on	on	ADP
ftr-489	610	17	a	a	DET
ftr-489	610	18	permanent	permanent	ADJ
ftr-489	610	19	establishment	establishment	NOUN
ftr-489	610	20	which	which	PRON
ftr-489	610	21	an	an	DET
ftr-489	610	22	enterprise	enterprise	NOUN
ftr-489	610	23	of	of	ADP
ftr-489	610	24	a	a	DET
ftr-489	610	25	contracting	contracting	NOUN
ftr-489	610	26	state	state	NOUN
ftr-489	610	27	has	have	VERB
ftr-489	610	28	in	in	ADP
ftr-489	610	29	the	the	DET
ftr-489	610	30	other	other	ADJ
ftr-489	610	31	contracting	contracting	NOUN
ftr-489	610	32	state	state	NOUN
ftr-489	610	33	shall	shall	AUX
ftr-489	610	34	not	not	PART
ftr-489	610	35	be	be	AUX
ftr-489	610	36	less	less	ADV
ftr-489	610	37	favorably	favorably	ADV
ftr-489	610	38	levied	levy	VERB
ftr-489	610	39	in	in	ADP
ftr-489	610	40	that	that	DET
ftr-489	610	41	other	other	ADJ
ftr-489	610	42	state	state	NOUN
ftr-489	610	43	than	than	ADP
ftr-489	610	44	the	the	DET
ftr-489	610	45	taxation	taxation	NOUN
ftr-489	610	46	levied	levy	VERB
ftr-489	610	47	on	on	ADP
ftr-489	610	48	enterprises	enterprise	NOUN
ftr-489	610	49	of	of	ADP
ftr-489	610	50	that	that	DET
ftr-489	610	51	other	other	ADJ
ftr-489	610	52	state	state	NOUN
ftr-489	610	53	carrying	carry	VERB
ftr-489	610	54	on	on	ADP
ftr-489	610	55	the	the	DET
ftr-489	610	56	same	same	ADJ
ftr-489	610	57	activities	activity	NOUN
ftr-489	610	58	.	.	PUNCT
ftr-489	610	59	"	"	PUNCT
ftr-489	611	1	'	'	PUNCT
ftr-489	611	2	"	"	PUNCT
ftr-489	611	3	6	6	NUM
ftr-489	611	4	in	in	ADP
ftr-489	611	5	addition	addition	NOUN
ftr-489	611	6	,	,	PUNCT
ftr-489	611	7	article	article	NOUN
ftr-489	611	8	24(1	24(1	NUM
ftr-489	611	9	)	)	PUNCT
ftr-489	611	10	of	of	ADP
ftr-489	611	11	the	the	DET
ftr-489	611	12	1981	1981	NUM
ftr-489	611	13	u.s	u.s	PROPN
ftr-489	611	14	.	.	PROPN
ftr-489	611	15	model	model	NOUN
ftr-489	611	16	provides	provide	VERB
ftr-489	611	17	that	that	SCONJ
ftr-489	611	18	"	"	PUNCT
ftr-489	611	19	[	[	X
ftr-489	611	20	n]ationals	n]ational	NOUN
ftr-489	611	21	of	of	ADP
ftr-489	611	22	a	a	DET
ftr-489	611	23	contracting	contracting	NOUN
ftr-489	611	24	state	state	NOUN
ftr-489	611	25	shall	shall	AUX
ftr-489	611	26	not	not	PART
ftr-489	611	27	be	be	AUX
ftr-489	611	28	subjected	subject	VERB
ftr-489	611	29	in	in	ADP
ftr-489	611	30	the	the	DET
ftr-489	611	31	other	other	ADJ
ftr-489	611	32	contracting	contracting	NOUN
ftr-489	611	33	state	state	NOUN
ftr-489	611	34	to	to	ADP
ftr-489	611	35	any	any	DET
ftr-489	611	36	taxation	taxation	NOUN
ftr-489	611	37	or	or	CCONJ
ftr-489	611	38	any	any	DET
ftr-489	611	39	requirement	requirement	NOUN
ftr-489	611	40	connected	connect	VERB
ftr-489	611	41	therewith	therewith	NOUN
ftr-489	611	42	which	which	PRON
ftr-489	611	43	is	be	AUX
ftr-489	611	44	other	other	ADJ
ftr-489	611	45	or	or	CCONJ
ftr-489	611	46	more	more	ADV
ftr-489	611	47	burdensome	burdensome	ADJ
ftr-489	611	48	than	than	ADP
ftr-489	611	49	the	the	DET
ftr-489	611	50	taxation	taxation	NOUN
ftr-489	611	51	and	and	CCONJ
ftr-489	611	52	connected	connected	ADJ
ftr-489	611	53	requirements	requirement	NOUN
ftr-489	611	54	to	to	PART
ftr-489	611	55	which	which	PRON
ftr-489	611	56	nationals	national	NOUN
ftr-489	611	57	of	of	ADP
ftr-489	611	58	that	that	DET
ftr-489	611	59	other	other	ADJ
ftr-489	611	60	state	state	NOUN
ftr-489	611	61	in	in	ADP
ftr-489	611	62	the	the	DET
ftr-489	611	63	same	same	ADJ
ftr-489	611	64	circumstances	circumstance	NOUN
ftr-489	611	65	are	be	AUX
ftr-489	611	66	or	or	CCONJ
ftr-489	611	67	may	may	AUX
ftr-489	611	68	be	be	AUX
ftr-489	611	69	subjected	subject	VERB
ftr-489	611	70	.	.	PUNCT
ftr-489	612	1	"	"	PUNCT
ftr-489	612	2	'	'	PUNCT
ftr-489	612	3	"	"	PUNCT
ftr-489	612	4	7	7	NUM
ftr-489	612	5	would	would	AUX
ftr-489	612	6	these	these	DET
ftr-489	612	7	provisions	provision	NOUN
ftr-489	612	8	prevent	prevent	VERB
ftr-489	612	9	the	the	DET
ftr-489	612	10	united	united	PROPN
ftr-489	612	11	states	states	PROPN
ftr-489	612	12	from	from	ADP
ftr-489	612	13	adopting	adopt	VERB
ftr-489	612	14	a	a	DET
ftr-489	612	15	provision	provision	NOUN
ftr-489	612	16	that	that	PRON
ftr-489	612	17	increased	increase	VERB
ftr-489	612	18	the	the	DET
ftr-489	612	19	interest	interest	NOUN
ftr-489	612	20	rate	rate	NOUN
ftr-489	612	21	on	on	ADP
ftr-489	612	22	any	any	DET
ftr-489	612	23	deficiency	deficiency	NOUN
ftr-489	612	24	of	of	ADP
ftr-489	612	25	a	a	DET
ftr-489	612	26	foreign	foreign	ADJ
ftr-489	612	27	corporation	corporation	NOUN
ftr-489	612	28	to	to	ADP
ftr-489	612	29	twice	twice	DET
ftr-489	612	30	that	that	PRON
ftr-489	612	31	applicable	applicable	ADJ
ftr-489	612	32	to	to	ADP
ftr-489	612	33	a	a	DET
ftr-489	612	34	u.s	u.s	PROPN
ftr-489	612	35	.	.	PROPN
ftr-489	612	36	taxpayer	taxpayer	PROPN
ftr-489	612	37	?	?	PUNCT
ftr-489	613	1	such	such	DET
ftr-489	613	2	a	a	DET
ftr-489	613	3	rule	rule	NOUN
ftr-489	613	4	might	might	AUX
ftr-489	613	5	be	be	AUX
ftr-489	613	6	justified	justify	VERB
ftr-489	613	7	on	on	ADP
ftr-489	613	8	the	the	DET
ftr-489	613	9	basis	basis	NOUN
ftr-489	613	10	that	that	SCONJ
ftr-489	613	11	it	it	PRON
ftr-489	613	12	is	be	AUX
ftr-489	613	13	more	more	ADV
ftr-489	613	14	difficult	difficult	ADJ
ftr-489	613	15	and	and	CCONJ
ftr-489	613	16	timeconsuming	timeconsuming	ADJ
ftr-489	613	17	for	for	ADP
ftr-489	613	18	the	the	DET
ftr-489	613	19	internal	internal	ADJ
ftr-489	613	20	revenue	revenue	NOUN
ftr-489	613	21	service	service	NOUN
ftr-489	613	22	to	to	PART
ftr-489	613	23	audit	audit	VERB
ftr-489	613	24	the	the	DET
ftr-489	613	25	tax	tax	NOUN
ftr-489	613	26	returns	return	NOUN
ftr-489	613	27	of	of	ADP
ftr-489	613	28	a	a	DET
ftr-489	613	29	permanent	permanent	ADJ
ftr-489	613	30	establishment	establishment	NOUN
ftr-489	613	31	of	of	ADP
ftr-489	613	32	a	a	DET
ftr-489	613	33	foreign	foreign	ADJ
ftr-489	613	34	enterprise	enterprise	NOUN
ftr-489	613	35	in	in	ADP
ftr-489	613	36	the	the	DET
ftr-489	613	37	united	united	PROPN
ftr-489	613	38	states	states	PROPN
ftr-489	613	39	than	than	SCONJ
ftr-489	613	40	it	it	PRON
ftr-489	613	41	is	be	AUX
ftr-489	613	42	to	to	PART
ftr-489	613	43	audit	audit	VERB
ftr-489	613	44	the	the	DET
ftr-489	613	45	returns	return	NOUN
ftr-489	613	46	of	of	ADP
ftr-489	613	47	a	a	DET
ftr-489	613	48	u.s	u.s	PROPN
ftr-489	613	49	.	.	PROPN
ftr-489	613	50	corporation	corporation	NOUN
ftr-489	613	51	.	.	PUNCT
ftr-489	614	1	arguably	arguably	ADV
ftr-489	614	2	,	,	PUNCT
ftr-489	614	3	the	the	DET
ftr-489	614	4	interest	interest	NOUN
ftr-489	614	5	charge	charge	NOUN
ftr-489	614	6	is	be	AUX
ftr-489	614	7	not	not	PART
ftr-489	614	8	taxation	taxation	NOUN
ftr-489	614	9	"	"	PUNCT
ftr-489	614	10	less	less	ADV
ftr-489	614	11	favorable	favorable	ADJ
ftr-489	614	12	,	,	PUNCT
ftr-489	614	13	"	"	PUNCT
ftr-489	614	14	nor	nor	CCONJ
ftr-489	614	15	the	the	DET
ftr-489	614	16	imposition	imposition	NOUN
ftr-489	614	17	of	of	ADP
ftr-489	614	18	any	any	DET
ftr-489	614	19	requirement	requirement	NOUN
ftr-489	614	20	which	which	PRON
ftr-489	614	21	is	be	AUX
ftr-489	614	22	"	"	PUNCT
ftr-489	614	23	other	other	ADJ
ftr-489	614	24	or	or	CCONJ
ftr-489	614	25	more	more	ADV
ftr-489	614	26	burdensome	burdensome	ADJ
ftr-489	614	27	"	"	PUNCT
ftr-489	614	28	than	than	ADP
ftr-489	614	29	those	those	PRON
ftr-489	614	30	applicable	applicable	ADJ
ftr-489	614	31	to	to	ADP
ftr-489	614	32	a	a	DET
ftr-489	614	33	u.s	u.s	PROPN
ftr-489	614	34	.	.	PROPN
ftr-489	614	35	taxpayer	taxpayer	PROPN
ftr-489	614	36	,	,	PUNCT
ftr-489	614	37	given	give	VERB
ftr-489	614	38	the	the	DET
ftr-489	614	39	different	different	ADJ
ftr-489	614	40	audit	audit	NOUN
ftr-489	614	41	circumstances	circumstance	NOUN
ftr-489	614	42	.	.	PUNCT
ftr-489	615	1	similar	similar	ADJ
ftr-489	615	2	questions	question	NOUN
ftr-489	615	3	arise	arise	VERB
ftr-489	615	4	under	under	ADP
ftr-489	615	5	the	the	DET
ftr-489	615	6	penalty	penalty	NOUN
ftr-489	615	7	provisions	provision	NOUN
ftr-489	615	8	applicable	applicable	ADJ
ftr-489	615	9	to	to	ADP
ftr-489	615	10	information	information	NOUN
ftr-489	615	11	reporting	report	VERB
ftr-489	615	12	under	under	ADP
ftr-489	615	13	sections	section	NOUN
ftr-489	615	14	6038a	6038a	NUM
ftr-489	615	15	and	and	CCONJ
ftr-489	615	16	6038c	6038c	NUM
ftr-489	615	17	of	of	ADP
ftr-489	615	18	the	the	DET
ftr-489	615	19	code	code	NOUN
ftr-489	615	20	.	.	PUNCT
ftr-489	616	1	both	both	DET
ftr-489	616	2	115	115	NUM
ftr-489	616	3	.	.	PUNCT
ftr-489	617	1	1977	1977	NUM
ftr-489	617	2	oecd	oecd	PROPN
ftr-489	617	3	commentaries	commentary	NOUN
ftr-489	617	4	,	,	PUNCT
ftr-489	617	5	supra	supra	PROPN
ftr-489	617	6	note	note	NOUN
ftr-489	617	7	4	4	NUM
ftr-489	617	8	,	,	PUNCT
ftr-489	617	9	art	art	NOUN
ftr-489	617	10	.	.	PUNCT
ftr-489	618	1	24	24	NUM
ftr-489	618	2	,	,	PUNCT
ftr-489	618	3	para	para	NOUN
ftr-489	618	4	.	.	PUNCT
ftr-489	619	1	26(a	26(a	NUM
ftr-489	619	2	)	)	PUNCT
ftr-489	619	3	(	(	PUNCT
ftr-489	619	4	emphasis	emphasis	NOUN
ftr-489	619	5	added	add	VERB
ftr-489	619	6	)	)	PUNCT
ftr-489	619	7	.	.	PUNCT
ftr-489	620	1	116	116	NUM
ftr-489	620	2	.	.	PUNCT
ftr-489	621	1	see	see	VERB
ftr-489	621	2	1981	1981	NUM
ftr-489	621	3	u.s	u.s	PROPN
ftr-489	621	4	.	.	PROPN
ftr-489	621	5	model	model	PROPN
ftr-489	621	6	,	,	PUNCT
ftr-489	621	7	supra	supra	PROPN
ftr-489	621	8	note	note	NOUN
ftr-489	621	9	7	7	NUM
ftr-489	621	10	,	,	PUNCT
ftr-489	621	11	art	art	NOUN
ftr-489	621	12	.	.	PUNCT
ftr-489	622	1	24	24	NUM
ftr-489	622	2	,	,	PUNCT
ftr-489	622	3	para	para	NOUN
ftr-489	622	4	.	.	PUNCT
ftr-489	622	5	3	3	NUM
ftr-489	623	1	(	(	PUNCT
ftr-489	623	2	emphasis	emphasis	NOUN
ftr-489	623	3	added	add	VERB
ftr-489	623	4	)	)	PUNCT
ftr-489	623	5	.	.	PUNCT
ftr-489	624	1	117	117	NUM
ftr-489	624	2	.	.	PUNCT
ftr-489	625	1	see	see	VERB
ftr-489	625	2	i	i	PRON
ftr-489	625	3	d.	d.	PROPN
ftr-489	625	4	at	at	ADP
ftr-489	625	5	para	para	PROPN
ftr-489	625	6	.	.	PUNCT
ftr-489	626	1	1	1	NUM
ftr-489	626	2	(	(	PUNCT
ftr-489	626	3	emphasis	emphasis	NOUN
ftr-489	626	4	added	add	VERB
ftr-489	626	5	)	)	PUNCT
ftr-489	626	6	.	.	PUNCT
ftr-489	627	1	[	[	X
ftr-489	627	2	vol	vol	NOUN
ftr-489	627	3	1:2	1:2	NUM
ftr-489	627	4	treaty	treaty	NOUN
ftr-489	627	5	-	-	PUNCT
ftr-489	627	6	based	base	VERB
ftr-489	627	7	nondiscriminaion	nondiscriminaion	NOUN
ftr-489	627	8	sections	section	NOUN
ftr-489	627	9	require	require	VERB
ftr-489	627	10	information	information	NOUN
ftr-489	627	11	reporting	reporting	NOUN
ftr-489	627	12	,	,	PUNCT
ftr-489	627	13	one	one	NUM
ftr-489	627	14	from	from	ADP
ftr-489	627	15	twenty	twenty	NUM
ftr-489	627	16	-	-	PUNCT
ftr-489	627	17	five	five	NUM
ftr-489	627	18	percent	percent	NOUN
ftr-489	627	19	foreignowned	foreignowne	VERB
ftr-489	627	20	domestic	domestic	ADJ
ftr-489	627	21	corporations	corporation	NOUN
ftr-489	627	22	and	and	CCONJ
ftr-489	627	23	the	the	DET
ftr-489	627	24	other	other	ADJ
ftr-489	627	25	from	from	ADP
ftr-489	627	26	foreign	foreign	ADJ
ftr-489	627	27	corporations	corporation	NOUN
ftr-489	627	28	engaged	engage	VERB
ftr-489	627	29	in	in	ADP
ftr-489	627	30	a	a	DET
ftr-489	627	31	u.s	u.s	PROPN
ftr-489	627	32	.	.	PROPN
ftr-489	627	33	trade	trade	NOUN
ftr-489	627	34	or	or	CCONJ
ftr-489	627	35	business	business	NOUN
ftr-489	627	36	.	.	PUNCT
ftr-489	627	37	"	"	PUNCT
ftr-489	628	1	8	8	NUM
ftr-489	628	2	if	if	SCONJ
ftr-489	628	3	the	the	DET
ftr-489	628	4	taxpayer	taxpayer	NOUN
ftr-489	628	5	fails	fail	VERB
ftr-489	628	6	to	to	PART
ftr-489	628	7	supply	supply	VERB
ftr-489	628	8	adequate	adequate	ADJ
ftr-489	628	9	information	information	NOUN
ftr-489	628	10	at	at	ADP
ftr-489	628	11	the	the	DET
ftr-489	628	12	audit	audit	NOUN
ftr-489	628	13	stage	stage	NOUN
ftr-489	628	14	to	to	PART
ftr-489	628	15	support	support	VERB
ftr-489	628	16	its	its	PRON
ftr-489	628	17	treatment	treatment	NOUN
ftr-489	628	18	of	of	ADP
ftr-489	628	19	intercompany	intercompany	NOUN
ftr-489	628	20	transactions	transaction	NOUN
ftr-489	628	21	,	,	PUNCT
ftr-489	628	22	the	the	DET
ftr-489	628	23	proper	proper	ADJ
ftr-489	628	24	treatment	treatment	NOUN
ftr-489	628	25	is	be	AUX
ftr-489	628	26	determined	determine	VERB
ftr-489	628	27	by	by	ADP
ftr-489	628	28	the	the	DET
ftr-489	628	29	internal	internal	ADJ
ftr-489	628	30	revenue	revenue	NOUN
ftr-489	628	31	service	service	NOUN
ftr-489	628	32	in	in	ADP
ftr-489	628	33	its	its	PRON
ftr-489	628	34	sole	sole	ADJ
ftr-489	628	35	discretion	discretion	NOUN
ftr-489	628	36	.	.	PUNCT
ftr-489	628	37	"	"	PUNCT
ftr-489	629	1	9	9	NUM
ftr-489	629	2	the	the	DET
ftr-489	629	3	legislative	legislative	ADJ
ftr-489	629	4	history	history	NOUN
ftr-489	629	5	of	of	ADP
ftr-489	629	6	the	the	DET
ftr-489	629	7	provisions	provision	NOUN
ftr-489	629	8	emphasizes	emphasize	VERB
ftr-489	629	9	that	that	SCONJ
ftr-489	629	10	a	a	DET
ftr-489	629	11	court	court	NOUN
ftr-489	629	12	is	be	AUX
ftr-489	629	13	not	not	PART
ftr-489	629	14	to	to	PART
ftr-489	629	15	overturn	overturn	VERB
ftr-489	629	16	the	the	DET
ftr-489	629	17	service	service	NOUN
ftr-489	629	18	's	's	PART
ftr-489	629	19	decision	decision	NOUN
ftr-489	629	20	except	except	SCONJ
ftr-489	629	21	in	in	ADP
ftr-489	629	22	rare	rare	ADJ
ftr-489	629	23	circumstances.12	circumstances.12	NOUN
ftr-489	629	24	°	°	PROPN
ftr-489	629	25	while	while	SCONJ
ftr-489	629	26	the	the	DET
ftr-489	629	27	treasury	treasury	PROPN
ftr-489	629	28	department	department	PROPN
ftr-489	629	29	contends	contend	VERB
ftr-489	629	30	that	that	SCONJ
ftr-489	629	31	these	these	DET
ftr-489	629	32	rules	rule	NOUN
ftr-489	629	33	are	be	AUX
ftr-489	629	34	similar	similar	ADJ
ftr-489	629	35	to	to	ADP
ftr-489	629	36	those	those	PRON
ftr-489	629	37	applicable	applicable	ADJ
ftr-489	629	38	to	to	ADP
ftr-489	629	39	u.s	u.s	PROPN
ftr-489	629	40	.	.	PROPN
ftr-489	629	41	taxpayers	taxpayer	NOUN
ftr-489	629	42	,	,	PUNCT
ftr-489	629	43	2	2	NUM
ftr-489	629	44	'	'	PUNCT
ftr-489	629	45	it	it	PRON
ftr-489	629	46	seems	seem	VERB
ftr-489	629	47	clear	clear	ADJ
ftr-489	629	48	that	that	SCONJ
ftr-489	629	49	they	they	PRON
ftr-489	629	50	are	be	AUX
ftr-489	629	51	not	not	PART
ftr-489	629	52	similar	similar	ADJ
ftr-489	629	53	.	.	PUNCT
ftr-489	630	1	in	in	ADP
ftr-489	630	2	an	an	DET
ftr-489	630	3	intercompany	intercompany	NOUN
ftr-489	630	4	pricing	pricing	NOUN
ftr-489	630	5	case	case	NOUN
ftr-489	630	6	,	,	PUNCT
ftr-489	630	7	for	for	ADP
ftr-489	630	8	example	example	NOUN
ftr-489	630	9	,	,	PUNCT
ftr-489	630	10	all	all	DET
ftr-489	630	11	taxpayers	taxpayer	NOUN
ftr-489	630	12	have	have	VERB
ftr-489	630	13	the	the	DET
ftr-489	630	14	burden	burden	NOUN
ftr-489	630	15	of	of	ADP
ftr-489	630	16	proving	prove	VERB
ftr-489	630	17	that	that	SCONJ
ftr-489	630	18	the	the	DET
ftr-489	630	19	service	service	NOUN
ftr-489	630	20	acted	act	VERB
ftr-489	630	21	arbitrarily	arbitrarily	ADV
ftr-489	630	22	in	in	ADP
ftr-489	630	23	asserting	assert	VERB
ftr-489	630	24	a	a	DET
ftr-489	630	25	deficiency,"2	deficiency,"2	NOUN
ftr-489	630	26	yet	yet	ADP
ftr-489	630	27	taxpayers	taxpayer	NOUN
ftr-489	630	28	to	to	PART
ftr-489	630	29	whom	whom	PRON
ftr-489	630	30	sections	section	NOUN
ftr-489	630	31	6038a	6038a	NUM
ftr-489	630	32	and	and	CCONJ
ftr-489	630	33	6038c	6038c	NUM
ftr-489	630	34	apply	apply	VERB
ftr-489	630	35	appear	appear	VERB
ftr-489	630	36	to	to	PART
ftr-489	630	37	have	have	VERB
ftr-489	630	38	fewer	few	ADJ
ftr-489	630	39	rights	right	NOUN
ftr-489	630	40	,	,	PUNCT
ftr-489	630	41	since	since	SCONJ
ftr-489	630	42	the	the	DET
ftr-489	630	43	service	service	NOUN
ftr-489	630	44	's	's	PART
ftr-489	630	45	determination	determination	NOUN
ftr-489	630	46	is	be	AUX
ftr-489	630	47	apparently	apparently	ADV
ftr-489	630	48	given	give	VERB
ftr-489	630	49	greater	great	ADJ
ftr-489	630	50	weight	weight	NOUN
ftr-489	630	51	.	.	PUNCT
ftr-489	631	1	these	these	DET
ftr-489	631	2	sections	section	NOUN
ftr-489	631	3	,	,	PUNCT
ftr-489	631	4	although	although	SCONJ
ftr-489	631	5	arguably	arguably	ADV
ftr-489	631	6	justifiable	justifiable	ADJ
ftr-489	631	7	on	on	ADP
ftr-489	631	8	the	the	DET
ftr-489	631	9	grounds	ground	NOUN
ftr-489	631	10	of	of	ADP
ftr-489	631	11	"	"	PUNCT
ftr-489	631	12	procedural	procedural	ADJ
ftr-489	631	13	"	"	PUNCT
ftr-489	631	14	needs	need	NOUN
ftr-489	631	15	of	of	ADP
ftr-489	631	16	enforcement	enforcement	NOUN
ftr-489	631	17	,	,	PUNCT
ftr-489	631	18	clearly	clearly	ADV
ftr-489	631	19	impose	impose	VERB
ftr-489	631	20	more	more	ADJ
ftr-489	631	21	burdens	burden	NOUN
ftr-489	631	22	on	on	ADP
ftr-489	631	23	foreignowned	foreignowned	ADJ
ftr-489	631	24	u.s	u.s	PROPN
ftr-489	631	25	.	.	PROPN
ftr-489	631	26	corporations	corporation	NOUN
ftr-489	631	27	and	and	CCONJ
ftr-489	631	28	on	on	ADP
ftr-489	631	29	foreign	foreign	ADJ
ftr-489	631	30	corporations	corporation	NOUN
ftr-489	631	31	engaged	engage	VERB
ftr-489	631	32	in	in	ADP
ftr-489	631	33	a	a	DET
ftr-489	631	34	u.s	u.s	PROPN
ftr-489	631	35	.	.	PROPN
ftr-489	631	36	trade	trade	NOUN
ftr-489	631	37	of	of	ADP
ftr-489	631	38	business	business	NOUN
ftr-489	631	39	.	.	PUNCT
ftr-489	632	1	as	as	ADP
ftr-489	632	2	such	such	ADJ
ftr-489	632	3	,	,	PUNCT
ftr-489	632	4	they	they	PRON
ftr-489	632	5	appear	appear	VERB
ftr-489	632	6	to	to	PART
ftr-489	632	7	violate	violate	VERB
ftr-489	632	8	one	one	NUM
ftr-489	632	9	or	or	CCONJ
ftr-489	632	10	more	more	ADJ
ftr-489	632	11	of	of	ADP
ftr-489	632	12	the	the	DET
ftr-489	632	13	typical	typical	ADJ
ftr-489	632	14	treaty	treaty	NOUN
ftr-489	632	15	nondiscrimination	nondiscrimination	NOUN
ftr-489	632	16	provisions	provision	NOUN
ftr-489	632	17	.	.	PUNCT
ftr-489	633	1	perhaps	perhaps	ADV
ftr-489	633	2	all	all	DET
ftr-489	633	3	taxpayers	taxpayer	NOUN
ftr-489	633	4	should	should	AUX
ftr-489	633	5	be	be	AUX
ftr-489	633	6	forced	force	VERB
ftr-489	633	7	to	to	PART
ftr-489	633	8	supply	supply	VERB
ftr-489	633	9	information	information	NOUN
ftr-489	633	10	at	at	ADP
ftr-489	633	11	the	the	DET
ftr-489	633	12	audit	audit	NOUN
ftr-489	633	13	stage	stage	NOUN
ftr-489	633	14	or	or	CCONJ
ftr-489	633	15	be	be	AUX
ftr-489	633	16	prevented	prevent	VERB
ftr-489	633	17	from	from	ADP
ftr-489	633	18	introducing	introduce	VERB
ftr-489	633	19	it	it	PRON
ftr-489	633	20	into	into	ADP
ftr-489	633	21	court	court	NOUN
ftr-489	633	22	.	.	PUNCT
ftr-489	634	1	the	the	DET
ftr-489	634	2	problem	problem	NOUN
ftr-489	634	3	is	be	AUX
ftr-489	634	4	not	not	PART
ftr-489	634	5	unique	unique	ADJ
ftr-489	634	6	to	to	ADP
ftr-489	634	7	foreign	foreign	ADJ
ftr-489	634	8	taxpayers	taxpayer	NOUN
ftr-489	634	9	.	.	PUNCT
ftr-489	635	1	without	without	ADP
ftr-489	635	2	admitting	admit	VERB
ftr-489	635	3	any	any	DET
ftr-489	635	4	nondiscrimination	nondiscrimination	NOUN
ftr-489	635	5	problems	problem	NOUN
ftr-489	635	6	,	,	PUNCT
ftr-489	635	7	the	the	DET
ftr-489	635	8	service	service	NOUN
ftr-489	635	9	provided	provide	VERB
ftr-489	635	10	in	in	ADP
ftr-489	635	11	the	the	DET
ftr-489	635	12	section	section	NOUN
ftr-489	635	13	6038a	6038a	NOUN
ftr-489	635	14	final	final	ADJ
ftr-489	635	15	regulations	regulation	NOUN
ftr-489	635	16	that	that	PRON
ftr-489	635	17	it	it	PRON
ftr-489	635	18	will	will	AUX
ftr-489	635	19	first	first	ADV
ftr-489	635	20	seek	seek	VERB
ftr-489	635	21	to	to	PART
ftr-489	635	22	obtain	obtain	VERB
ftr-489	635	23	information	information	NOUN
ftr-489	635	24	under	under	ADP
ftr-489	635	25	treaty	treaty	NOUN
ftr-489	635	26	information	information	NOUN
ftr-489	635	27	exchange	exchange	NOUN
ftr-489	635	28	provisions	provision	NOUN
ftr-489	635	29	before	before	ADP
ftr-489	635	30	invoking	invoke	VERB
ftr-489	635	31	penalties	penalty	NOUN
ftr-489	635	32	under	under	ADP
ftr-489	635	33	section	section	NOUN
ftr-489	635	34	6038a	6038a	NUM
ftr-489	635	35	.	.	PUNCT
ftr-489	636	1	'22	'22	NUM
ftr-489	636	2	.	.	PUNCT
ftr-489	637	1	additional	additional	ADJ
ftr-489	637	2	record	record	NOUN
ftr-489	637	3	keeping	keeping	NOUN
ftr-489	637	4	and	and	CCONJ
ftr-489	637	5	information	information	NOUN
ftr-489	637	6	reporting.-is	reporting.-i	VERB
ftr-489	637	7	it	it	PRON
ftr-489	637	8	discriminatory	discriminatory	ADJ
ftr-489	637	9	to	to	PART
ftr-489	637	10	require	require	VERB
ftr-489	637	11	more	more	ADJ
ftr-489	637	12	information	information	NOUN
ftr-489	637	13	reporting	reporting	NOUN
ftr-489	637	14	or	or	CCONJ
ftr-489	637	15	different	different	ADJ
ftr-489	637	16	record	record	NOUN
ftr-489	637	17	keeping	keeping	NOUN
ftr-489	637	18	requirements	requirement	NOUN
ftr-489	637	19	for	for	ADP
ftr-489	637	20	foreign	foreign	ADJ
ftr-489	637	21	taxpayers	taxpayer	NOUN
ftr-489	637	22	or	or	CCONJ
ftr-489	637	23	foreign	foreign	ADJ
ftr-489	637	24	-	-	PUNCT
ftr-489	637	25	controlled	control	VERB
ftr-489	637	26	domestic	domestic	ADJ
ftr-489	637	27	enterprises	enterprise	NOUN
ftr-489	637	28	?	?	PUNCT
ftr-489	638	1	article	article	NOUN
ftr-489	638	2	24(5	24(5	NUM
ftr-489	638	3	)	)	PUNCT
ftr-489	638	4	of	of	ADP
ftr-489	638	5	the	the	DET
ftr-489	638	6	1981	1981	NUM
ftr-489	638	7	u.s	u.s	PROPN
ftr-489	638	8	.	.	PROPN
ftr-489	638	9	model	model	PROPN
ftr-489	638	10	prohibits	prohibit	NOUN
ftr-489	638	11	,	,	PUNCT
ftr-489	638	12	with	with	ADP
ftr-489	638	13	respect	respect	NOUN
ftr-489	638	14	to	to	ADP
ftr-489	638	15	foreign	foreign	PROPN
ftr-489	638	16	owned	own	VERB
ftr-489	638	17	or	or	CCONJ
ftr-489	638	18	controlled	control	VERB
ftr-489	638	19	u.s	u.s	PROPN
ftr-489	638	20	.	.	PROPN
ftr-489	638	21	enterprises	enterprise	NOUN
ftr-489	638	22	,	,	PUNCT
ftr-489	638	23	"	"	PUNCT
ftr-489	638	24	taxation	taxation	NOUN
ftr-489	638	25	or	or	CCONJ
ftr-489	638	26	any	any	DET
ftr-489	638	27	requirement	requirement	NOUN
ftr-489	638	28	connected	connect	VERB
ftr-489	638	29	therewith	therewith	NOUN
ftr-489	638	30	which	which	PRON
ftr-489	638	31	is	be	AUX
ftr-489	638	32	other	other	ADJ
ftr-489	638	33	or	or	CCONJ
ftr-489	638	34	more	more	ADV
ftr-489	638	35	burdensome	burdensome	ADJ
ftr-489	638	36	than	than	ADP
ftr-489	638	37	the	the	DET
ftr-489	638	38	taxation	taxation	NOUN
ftr-489	638	39	and	and	CCONJ
ftr-489	638	40	connected	connected	ADJ
ftr-489	638	41	requirements	requirement	NOUN
ftr-489	638	42	to	to	PART
ftr-489	638	43	which	which	PRON
ftr-489	638	44	"	"	PUNCT
ftr-489	638	45	a	a	DET
ftr-489	638	46	domestic	domestic	ADJ
ftr-489	638	47	corporation	corporation	NOUN
ftr-489	638	48	controlled	control	VERB
ftr-489	638	49	by	by	ADP
ftr-489	638	50	domestic	domestic	ADJ
ftr-489	638	51	taxpayers	taxpayer	NOUN
ftr-489	638	52	is	be	AUX
ftr-489	638	53	or	or	CCONJ
ftr-489	638	54	may	may	AUX
ftr-489	638	55	be	be	AUX
ftr-489	638	56	subjected	subject	VERB
ftr-489	638	57	.	.	PUNCT
ftr-489	639	1	118	118	NUM
ftr-489	639	2	.	.	PUNCT
ftr-489	639	3	irc	irc	VERB
ftr-489	639	4	§	§	PROPN
ftr-489	639	5	§	§	PROPN
ftr-489	639	6	6038a(a	6038a(a	NOUN
ftr-489	639	7	)	)	PUNCT
ftr-489	639	8	,	,	PUNCT
ftr-489	639	9	6038c(a	6038c(a	NOUN
ftr-489	639	10	)	)	PUNCT
ftr-489	639	11	.	.	PUNCT
ftr-489	640	1	119	119	NUM
ftr-489	640	2	.	.	PUNCT
ftr-489	640	3	irc	irc	PROPN
ftr-489	640	4	§	§	PROPN
ftr-489	640	5	§	§	PROPN
ftr-489	640	6	6038a(e)(3	6038a(e)(3	NUM
ftr-489	640	7	)	)	PUNCT
ftr-489	640	8	,	,	PUNCT
ftr-489	640	9	6038c(d)(3	6038c(d)(3	NUM
ftr-489	640	10	)	)	PUNCT
ftr-489	640	11	.	.	PUNCT
ftr-489	641	1	120	120	NUM
ftr-489	641	2	.	.	PUNCT
ftr-489	642	1	see	see	VERB
ftr-489	642	2	h.r	h.r	PROPN
ftr-489	642	3	.	.	PROPN
ftr-489	642	4	conf	conf	PROPN
ftr-489	642	5	.	.	PUNCT
ftr-489	643	1	rep	rep	PROPN
ftr-489	643	2	.	.	PROPN
ftr-489	643	3	no	no	PROPN
ftr-489	643	4	.	.	PROPN
ftr-489	643	5	386	386	NUM
ftr-489	643	6	,	,	PUNCT
ftr-489	643	7	101st	101st	PROPN
ftr-489	643	8	cong	cong	PROPN
ftr-489	643	9	..	..	PUNCT
ftr-489	643	10	1st	1st	ADJ
ftr-489	643	11	sess	sess	NOUN
ftr-489	643	12	.	.	PUNCT
ftr-489	644	1	594	594	NUM
ftr-489	644	2	-	-	SYM
ftr-489	644	3	95	95	NUM
ftr-489	644	4	(	(	PUNCT
ftr-489	644	5	1989	1989	NUM
ftr-489	644	6	)	)	PUNCT
ftr-489	644	7	.	.	PUNCT
ftr-489	645	1	reprinted	reprint	VERB
ftr-489	645	2	in	in	ADP
ftr-489	645	3	1989	1989	NUM
ftr-489	645	4	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-489	645	5	.	.	PUNCT
ftr-489	645	6	3197	3197	NUM
ftr-489	645	7	-	-	SYM
ftr-489	645	8	98	98	NUM
ftr-489	645	9	.	.	PUNCT
ftr-489	646	1	121	121	NUM
ftr-489	646	2	.	.	PUNCT
ftr-489	647	1	t.d	t.d	PROPN
ftr-489	647	2	.	.	PROPN
ftr-489	647	3	8353	8353	NUM
ftr-489	647	4	,	,	PUNCT
ftr-489	647	5	1991	1991	NUM
ftr-489	647	6	-	-	SYM
ftr-489	647	7	2	2	NUM
ftr-489	647	8	c.b	c.b	PROPN
ftr-489	647	9	.	.	PROPN
ftr-489	647	10	402	402	NUM
ftr-489	647	11	,	,	PUNCT
ftr-489	647	12	404	404	NUM
ftr-489	647	13	.	.	PUNCT
ftr-489	648	1	122	122	NUM
ftr-489	648	2	.	.	PUNCT
ftr-489	649	1	see	see	PROPN
ftr-489	649	2	g.d	g.d	PROPN
ftr-489	649	3	.	.	PROPN
ftr-489	649	4	searle	searle	PROPN
ftr-489	649	5	&	&	CCONJ
ftr-489	649	6	co.	co.	PROPN
ftr-489	650	1	v.	v.	PROPN
ftr-489	650	2	commissioner	commissioner	PROPN
ftr-489	650	3	,	,	PUNCT
ftr-489	650	4	88	88	NUM
ftr-489	650	5	t.c	t.c	PROPN
ftr-489	650	6	.	.	PROPN
ftr-489	650	7	252	252	NUM
ftr-489	650	8	.	.	PUNCT
ftr-489	651	1	358	358	NUM
ftr-489	651	2	(	(	PUNCT
ftr-489	651	3	1987	1987	NUM
ftr-489	651	4	)	)	PUNCT
ftr-489	651	5	.	.	PUNCT
ftr-489	652	1	foster	foster	PROPN
ftr-489	652	2	v.	v.	ADP
ftr-489	652	3	commissioner	commissioner	PROPN
ftr-489	652	4	,	,	PUNCT
ftr-489	652	5	80	80	NUM
ftr-489	652	6	t.c	t.c	PROPN
ftr-489	652	7	.	.	PROPN
ftr-489	652	8	34	34	NUM
ftr-489	652	9	,	,	PUNCT
ftr-489	652	10	143	143	NUM
ftr-489	652	11	(	(	PUNCT
ftr-489	652	12	1983	1983	NUM
ftr-489	652	13	)	)	PUNCT
ftr-489	652	14	,	,	PUNCT
ftr-489	652	15	modified	modify	VERB
ftr-489	652	16	on	on	ADP
ftr-489	652	17	other	other	ADJ
ftr-489	652	18	grounds	ground	NOUN
ftr-489	652	19	.	.	PUNCT
ftr-489	653	1	756	756	NUM
ftr-489	653	2	f.2d	f.2d	NOUN
ftr-489	653	3	1430	1430	NUM
ftr-489	653	4	(	(	PUNCT
ftr-489	653	5	1985	1985	NUM
ftr-489	653	6	)	)	PUNCT
ftr-489	653	7	.	.	PUNCT
ftr-489	654	1	cert	cert	PROPN
ftr-489	654	2	.	.	PUNCT
ftr-489	655	1	denied	deny	VERB
ftr-489	655	2	,	,	PUNCT
ftr-489	655	3	474	474	PROPN
ftr-489	655	4	u.s	u.s	PROPN
ftr-489	655	5	.	.	PROPN
ftr-489	655	6	1055	1055	NUM
ftr-489	655	7	(	(	PUNCT
ftr-489	655	8	1986	1986	NUM
ftr-489	655	9	)	)	PUNCT
ftr-489	655	10	.	.	PUNCT
ftr-489	656	1	123	123	NUM
ftr-489	656	2	.	.	PUNCT
ftr-489	657	1	treas	treas	PROPN
ftr-489	657	2	.	.	PUNCT
ftr-489	658	1	reg	reg	PROPN
ftr-489	658	2	.	.	PUNCT
ftr-489	659	1	§	§	PROPN
ftr-489	659	2	1.6038a-6(b	1.6038a-6(b	NUM
ftr-489	659	3	)	)	PUNCT
ftr-489	659	4	(	(	PUNCT
ftr-489	659	5	1991	1991	NUM
ftr-489	659	6	):	):	PUNCT
ftr-489	659	7	see	see	VERB
ftr-489	659	8	preamble	preamble	NOUN
ftr-489	659	9	to	to	ADP
ftr-489	659	10	regs	reg	NOUN
ftr-489	659	11	.	.	PUNCT
ftr-489	660	1	§	§	PROPN
ftr-489	660	2	6038a	6038a	NUM
ftr-489	660	3	.	.	PUNCT
ftr-489	661	1	1991	1991	NUM
ftr-489	661	2	-	-	SYM
ftr-489	661	3	2	2	NUM
ftr-489	661	4	c.b	c.b	PROPN
ftr-489	661	5	.	.	PROPN
ftr-489	661	6	402	402	NUM
ftr-489	661	7	,	,	PUNCT
ftr-489	661	8	405	405	NUM
ftr-489	661	9	.	.	PUNCT
ftr-489	661	10	19921	19921	NUM
ftr-489	661	11	florida	florida	PROPN
ftr-489	661	12	tax	tax	PROPN
ftr-489	661	13	review	review	NOUN
ftr-489	661	14	section	section	NOUN
ftr-489	661	15	6038a	6038a	NUM
ftr-489	661	16	of	of	ADP
ftr-489	661	17	the	the	DET
ftr-489	661	18	code	code	NOUN
ftr-489	661	19	generally	generally	ADV
ftr-489	661	20	requires	require	VERB
ftr-489	661	21	reporting	report	VERB
ftr-489	661	22	corporations	corporation	NOUN
ftr-489	661	23	to	to	PART
ftr-489	661	24	report	report	VERB
ftr-489	661	25	transactions	transaction	NOUN
ftr-489	661	26	with	with	ADP
ftr-489	661	27	foreign	foreign	ADJ
ftr-489	661	28	related	related	ADJ
ftr-489	661	29	parties	party	NOUN
ftr-489	661	30	.	.	PUNCT
ftr-489	662	1	since	since	SCONJ
ftr-489	662	2	u.s	u.s	PROPN
ftr-489	662	3	.	.	PROPN
ftr-489	662	4	corporations	corporation	NOUN
ftr-489	662	5	with	with	ADP
ftr-489	662	6	u.s	u.s	PROPN
ftr-489	662	7	.	.	PROPN
ftr-489	662	8	owners	owner	NOUN
ftr-489	662	9	do	do	AUX
ftr-489	662	10	not	not	PART
ftr-489	662	11	report	report	VERB
ftr-489	662	12	their	their	PRON
ftr-489	662	13	intercompany	intercompany	NOUN
ftr-489	662	14	dealings	dealing	NOUN
ftr-489	662	15	on	on	ADP
ftr-489	662	16	separate	separate	ADJ
ftr-489	662	17	information	information	NOUN
ftr-489	662	18	returns	return	NOUN
ftr-489	662	19	,	,	PUNCT
ftr-489	662	20	or	or	CCONJ
ftr-489	662	21	by	by	ADP
ftr-489	662	22	separate	separate	ADJ
ftr-489	662	23	lines	line	NOUN
ftr-489	662	24	of	of	ADP
ftr-489	662	25	business	business	NOUN
ftr-489	662	26	,	,	PUNCT
ftr-489	662	27	as	as	SCONJ
ftr-489	662	28	section	section	NOUN
ftr-489	662	29	6038a	6038a	NOUN
ftr-489	662	30	requires	require	VERB
ftr-489	662	31	,	,	PUNCT
ftr-489	662	32	this	this	DET
ftr-489	662	33	provision	provision	NOUN
ftr-489	662	34	arguably	arguably	ADV
ftr-489	662	35	is	be	AUX
ftr-489	662	36	discriminatory	discriminatory	ADJ
ftr-489	662	37	.	.	PUNCT
ftr-489	663	1	in	in	ADP
ftr-489	663	2	the	the	DET
ftr-489	663	3	preamble	preamble	NOUN
ftr-489	663	4	to	to	ADP
ftr-489	663	5	the	the	DET
ftr-489	663	6	final	final	ADJ
ftr-489	663	7	regulations	regulation	NOUN
ftr-489	663	8	under	under	ADP
ftr-489	663	9	section	section	NOUN
ftr-489	663	10	6038a	6038a	NUM
ftr-489	663	11	,	,	PUNCT
ftr-489	663	12	the	the	DET
ftr-489	663	13	treasury	treasury	PROPN
ftr-489	663	14	department	department	NOUN
ftr-489	663	15	stated	state	VERB
ftr-489	663	16	that	that	SCONJ
ftr-489	663	17	in	in	ADP
ftr-489	663	18	view	view	NOUN
ftr-489	663	19	of	of	ADP
ftr-489	663	20	the	the	DET
ftr-489	663	21	possible	possible	ADJ
ftr-489	663	22	application	application	NOUN
ftr-489	663	23	of	of	ADP
ftr-489	663	24	the	the	DET
ftr-489	663	25	nondiscrimination	nondiscrimination	NOUN
ftr-489	663	26	articles	article	NOUN
ftr-489	663	27	in	in	ADP
ftr-489	663	28	many	many	ADJ
ftr-489	663	29	treaties	treaty	NOUN
ftr-489	663	30	,	,	PUNCT
ftr-489	663	31	it	it	PRON
ftr-489	663	32	was	be	AUX
ftr-489	663	33	amending	amend	VERB
ftr-489	663	34	the	the	DET
ftr-489	663	35	proposed	propose	VERB
ftr-489	663	36	regulations	regulation	NOUN
ftr-489	663	37	to	to	PART
ftr-489	663	38	make	make	VERB
ftr-489	663	39	them	they	PRON
ftr-489	663	40	no	no	PRON
ftr-489	663	41	more	more	ADV
ftr-489	663	42	burdensome	burdensome	ADJ
ftr-489	663	43	than	than	ADP
ftr-489	663	44	the	the	DET
ftr-489	663	45	reporting	reporting	NOUN
ftr-489	663	46	requirements	requirement	NOUN
ftr-489	663	47	imposed	impose	VERB
ftr-489	663	48	on	on	ADP
ftr-489	663	49	u.s	u.s	PROPN
ftr-489	663	50	.	.	PROPN
ftr-489	663	51	owners	owner	NOUN
ftr-489	663	52	of	of	ADP
ftr-489	663	53	foreign	foreign	ADJ
ftr-489	663	54	corporations.124	corporations.124	NOUN
ftr-489	663	55	the	the	DET
ftr-489	663	56	comparison	comparison	NOUN
ftr-489	663	57	may	may	AUX
ftr-489	663	58	be	be	AUX
ftr-489	663	59	justifiable	justifiable	ADJ
ftr-489	663	60	but	but	CCONJ
ftr-489	663	61	it	it	PRON
ftr-489	663	62	is	be	AUX
ftr-489	663	63	not	not	PART
ftr-489	663	64	technically	technically	ADV
ftr-489	663	65	the	the	DET
ftr-489	663	66	comparison	comparison	NOUN
ftr-489	663	67	called	call	VERB
ftr-489	663	68	for	for	ADP
ftr-489	663	69	by	by	ADP
ftr-489	663	70	article	article	NOUN
ftr-489	663	71	24(5	24(5	NUM
ftr-489	663	72	)	)	PUNCT
ftr-489	663	73	of	of	ADP
ftr-489	663	74	the	the	DET
ftr-489	663	75	1981	1981	NUM
ftr-489	663	76	u.s	u.s	PROPN
ftr-489	663	77	.	.	PROPN
ftr-489	663	78	model	model	PROPN
ftr-489	663	79	.	.	PUNCT
ftr-489	664	1	nor	nor	CCONJ
ftr-489	664	2	is	be	AUX
ftr-489	664	3	it	it	PRON
ftr-489	664	4	clear	clear	ADJ
ftr-489	664	5	that	that	SCONJ
ftr-489	664	6	the	the	DET
ftr-489	664	7	claim	claim	NOUN
ftr-489	664	8	of	of	ADP
ftr-489	664	9	no	no	DET
ftr-489	664	10	more	more	ADJ
ftr-489	664	11	burden	burden	NOUN
ftr-489	664	12	is	be	AUX
ftr-489	664	13	factually	factually	ADV
ftr-489	664	14	correct	correct	ADJ
ftr-489	664	15	.	.	PUNCT
ftr-489	665	1	congress	congress	PROPN
ftr-489	665	2	apparently	apparently	ADV
ftr-489	665	3	did	do	AUX
ftr-489	665	4	not	not	PART
ftr-489	665	5	believe	believe	VERB
ftr-489	665	6	that	that	SCONJ
ftr-489	665	7	the	the	DET
ftr-489	665	8	reporting	reporting	NOUN
ftr-489	665	9	requirements	requirement	NOUN
ftr-489	665	10	of	of	ADP
ftr-489	665	11	section	section	NOUN
ftr-489	665	12	6038a	6038a	NUM
ftr-489	665	13	were	be	AUX
ftr-489	665	14	discriminatory	discriminatory	ADJ
ftr-489	665	15	because	because	SCONJ
ftr-489	665	16	the	the	DET
ftr-489	665	17	purpose	purpose	NOUN
ftr-489	665	18	of	of	ADP
ftr-489	665	19	the	the	DET
ftr-489	665	20	provision	provision	NOUN
ftr-489	665	21	was	be	AUX
ftr-489	665	22	to	to	PART
ftr-489	665	23	impose	impose	VERB
ftr-489	665	24	"	"	PUNCT
ftr-489	665	25	equivalent	equivalent	ADJ
ftr-489	665	26	reporting	reporting	NOUN
ftr-489	665	27	obligations	obligation	NOUN
ftr-489	665	28	on	on	ADP
ftr-489	665	29	u.s	u.s	PROPN
ftr-489	665	30	.	.	PROPN
ftr-489	665	31	corporations	corporation	NOUN
ftr-489	665	32	irrespective	irrespective	ADV
ftr-489	665	33	of	of	ADP
ftr-489	665	34	capital	capital	NOUN
ftr-489	665	35	ownership	ownership	NOUN
ftr-489	665	36	,	,	PUNCT
ftr-489	665	37	while	while	SCONJ
ftr-489	665	38	recognizing	recognize	VERB
ftr-489	665	39	the	the	DET
ftr-489	665	40	unique	unique	ADJ
ftr-489	665	41	tax	tax	NOUN
ftr-489	665	42	administration	administration	NOUN
ftr-489	665	43	problems	problem	NOUN
ftr-489	665	44	"	"	PUNCT
ftr-489	665	45	presented	present	VERB
ftr-489	665	46	by	by	ADP
ftr-489	665	47	the	the	DET
ftr-489	665	48	foreign	foreign	ADJ
ftr-489	665	49	ownership	ownership	NOUN
ftr-489	665	50	of	of	ADP
ftr-489	665	51	such	such	ADJ
ftr-489	665	52	corporations	corporation	NOUN
ftr-489	665	53	.	.	PUNCT
ftr-489	666	1	'25	'25	NUM
ftr-489	666	2	in	in	ADP
ftr-489	666	3	any	any	DET
ftr-489	666	4	event	event	NOUN
ftr-489	666	5	,	,	PUNCT
ftr-489	666	6	the	the	DET
ftr-489	666	7	congressional	congressional	ADJ
ftr-489	666	8	reports	report	NOUN
ftr-489	666	9	state	state	VERB
ftr-489	666	10	that	that	SCONJ
ftr-489	666	11	if	if	SCONJ
ftr-489	666	12	the	the	DET
ftr-489	666	13	new	new	ADJ
ftr-489	666	14	requirements	requirement	NOUN
ftr-489	666	15	do	do	VERB
ftr-489	666	16	conflict	conflict	NOUN
ftr-489	666	17	with	with	ADP
ftr-489	666	18	any	any	DET
ftr-489	666	19	nondiscrimination	nondiscrimination	NOUN
ftr-489	666	20	provisions	provision	NOUN
ftr-489	666	21	,	,	PUNCT
ftr-489	666	22	the	the	DET
ftr-489	666	23	statute	statute	NOUN
ftr-489	666	24	overrides	override	VERB
ftr-489	666	25	the	the	DET
ftr-489	666	26	treaty	treaty	NOUN
ftr-489	666	27	.	.	PUNCT
ftr-489	667	1	1	1	NUM
ftr-489	667	2	26	26	NUM
ftr-489	667	3	state	state	NOUN
ftr-489	667	4	reporting	reporting	NOUN
ftr-489	667	5	and	and	CCONJ
ftr-489	667	6	record	record	NOUN
ftr-489	667	7	keeping	keeping	NOUN
ftr-489	667	8	requirements	requirement	NOUN
ftr-489	667	9	have	have	AUX
ftr-489	667	10	also	also	ADV
ftr-489	667	11	recently	recently	ADV
ftr-489	667	12	provoked	provoke	VERB
ftr-489	667	13	claims	claim	NOUN
ftr-489	667	14	under	under	ADP
ftr-489	667	15	the	the	DET
ftr-489	667	16	nondiscrimination	nondiscrimination	NOUN
ftr-489	667	17	provision	provision	NOUN
ftr-489	667	18	of	of	ADP
ftr-489	667	19	treaties	treaty	NOUN
ftr-489	667	20	.	.	PUNCT
ftr-489	668	1	one	one	NUM
ftr-489	668	2	such	such	ADJ
ftr-489	668	3	claim	claim	NOUN
ftr-489	668	4	arose	arise	VERB
ftr-489	668	5	under	under	ADP
ftr-489	668	6	new	new	PROPN
ftr-489	668	7	york	york	PROPN
ftr-489	668	8	law	law	PROPN
ftr-489	668	9	.	.	PUNCT
ftr-489	669	1	new	new	PROPN
ftr-489	669	2	york	york	PROPN
ftr-489	669	3	state	state	PROPN
ftr-489	669	4	,	,	PUNCT
ftr-489	669	5	like	like	ADP
ftr-489	669	6	many	many	ADJ
ftr-489	669	7	other	other	ADJ
ftr-489	669	8	states	state	NOUN
ftr-489	669	9	,	,	PUNCT
ftr-489	669	10	imposes	impose	VERB
ftr-489	669	11	its	its	PRON
ftr-489	669	12	corporate	corporate	ADJ
ftr-489	669	13	tax	tax	NOUN
ftr-489	669	14	on	on	ADP
ftr-489	669	15	an	an	DET
ftr-489	669	16	allocable	allocable	ADJ
ftr-489	669	17	portion	portion	NOUN
ftr-489	669	18	of	of	ADP
ftr-489	669	19	the	the	DET
ftr-489	669	20	worldwide	worldwide	ADJ
ftr-489	669	21	income	income	NOUN
ftr-489	669	22	of	of	ADP
ftr-489	669	23	the	the	DET
ftr-489	669	24	corporation	corporation	NOUN
ftr-489	669	25	.	.	PUNCT
ftr-489	670	1	the	the	DET
ftr-489	670	2	allocation	allocation	NOUN
ftr-489	670	3	method	method	NOUN
ftr-489	670	4	is	be	AUX
ftr-489	670	5	based	base	VERB
ftr-489	670	6	upon	upon	SCONJ
ftr-489	670	7	a	a	DET
ftr-489	670	8	typical	typical	ADJ
ftr-489	670	9	three	three	NUM
ftr-489	670	10	-	-	PUNCT
ftr-489	670	11	factor	factor	NOUN
ftr-489	670	12	formula	formula	NOUN
ftr-489	670	13	:	:	PUNCT
ftr-489	670	14	property	property	NOUN
ftr-489	670	15	,	,	PUNCT
ftr-489	670	16	net	net	ADJ
ftr-489	670	17	sales	sale	NOUN
ftr-489	670	18	and	and	CCONJ
ftr-489	670	19	payroll	payroll	NOUN
ftr-489	670	20	.	.	PUNCT
ftr-489	671	1	in	in	ADP
ftr-489	671	2	reuters	reuters	PROPN
ftr-489	671	3	,	,	PUNCT
ftr-489	671	4	ltd	ltd	PROPN
ftr-489	671	5	.	.	PROPN
ftr-489	672	1	v.	v.	ADP
ftr-489	672	2	tax	tax	NOUN
ftr-489	672	3	appeals	appeal	NOUN
ftr-489	672	4	tribunal,27	tribunal,27	NOUN
ftr-489	672	5	reuters	reuter	NOUN
ftr-489	672	6	,	,	PUNCT
ftr-489	672	7	operating	operate	VERB
ftr-489	672	8	as	as	ADP
ftr-489	672	9	a	a	DET
ftr-489	672	10	branch	branch	NOUN
ftr-489	672	11	of	of	ADP
ftr-489	672	12	a	a	DET
ftr-489	672	13	u.k	u.k	PROPN
ftr-489	672	14	.	.	PROPN
ftr-489	672	15	corporation	corporation	PROPN
ftr-489	672	16	,	,	PUNCT
ftr-489	672	17	recently	recently	ADV
ftr-489	672	18	claimed	claim	VERB
ftr-489	672	19	that	that	SCONJ
ftr-489	672	20	the	the	DET
ftr-489	672	21	state	state	NOUN
ftr-489	672	22	of	of	ADP
ftr-489	672	23	new	new	PROPN
ftr-489	672	24	york	york	PROPN
ftr-489	672	25	had	have	AUX
ftr-489	672	26	violated	violate	VERB
ftr-489	672	27	the	the	DET
ftr-489	672	28	nondiscrimination	nondiscrimination	NOUN
ftr-489	672	29	provision	provision	NOUN
ftr-489	672	30	of	of	ADP
ftr-489	672	31	the	the	DET
ftr-489	672	32	u.s.-u.k	u.s.-u.k	PROPN
ftr-489	672	33	.	.	PROPN
ftr-489	672	34	treaty	treaty	NOUN
ftr-489	672	35	,	,	PUNCT
ftr-489	672	36	as	as	ADV
ftr-489	672	37	well	well	ADV
ftr-489	672	38	as	as	ADP
ftr-489	672	39	the	the	DET
ftr-489	672	40	foreign	foreign	PROPN
ftr-489	672	41	commerce	commerce	NOUN
ftr-489	672	42	clause	clause	NOUN
ftr-489	672	43	of	of	ADP
ftr-489	672	44	the	the	DET
ftr-489	672	45	constitution	constitution	NOUN
ftr-489	672	46	,	,	PUNCT
ftr-489	672	47	by	by	ADP
ftr-489	672	48	adopting	adopt	VERB
ftr-489	672	49	reporting	reporting	NOUN
ftr-489	672	50	and	and	CCONJ
ftr-489	672	51	record	record	NOUN
ftr-489	672	52	keeping	keeping	NOUN
ftr-489	672	53	requirements	requirement	NOUN
ftr-489	672	54	that	that	PRON
ftr-489	672	55	were	be	AUX
ftr-489	672	56	more	more	ADV
ftr-489	672	57	burdensome	burdensome	ADJ
ftr-489	672	58	for	for	ADP
ftr-489	672	59	a	a	DET
ftr-489	672	60	foreign	foreign	ADJ
ftr-489	672	61	taxpayer	taxpayer	NOUN
ftr-489	672	62	than	than	ADP
ftr-489	672	63	for	for	ADP
ftr-489	672	64	a	a	DET
ftr-489	672	65	domestic	domestic	ADJ
ftr-489	672	66	taxpayer	taxpayer	NOUN
ftr-489	672	67	.	.	PUNCT
ftr-489	673	1	in	in	ADP
ftr-489	673	2	part	part	NOUN
ftr-489	673	3	,	,	PUNCT
ftr-489	673	4	the	the	DET
ftr-489	673	5	taxpayer	taxpayer	NOUN
ftr-489	673	6	noted	note	VERB
ftr-489	673	7	that	that	SCONJ
ftr-489	673	8	currency	currency	NOUN
ftr-489	673	9	fluctuation	fluctuation	NOUN
ftr-489	673	10	made	make	VERB
ftr-489	673	11	its	its	PRON
ftr-489	673	12	cost	cost	NOUN
ftr-489	673	13	of	of	ADP
ftr-489	673	14	compliance	compliance	NOUN
ftr-489	673	15	much	much	ADV
ftr-489	673	16	greater	great	ADJ
ftr-489	673	17	.	.	PUNCT
ftr-489	674	1	indeed	indeed	ADV
ftr-489	674	2	,	,	PUNCT
ftr-489	674	3	although	although	SCONJ
ftr-489	674	4	unsuccessful	unsuccessful	ADJ
ftr-489	674	5	,	,	PUNCT
ftr-489	674	6	reuters	reuter	NOUN
ftr-489	674	7	argued	argue	VERB
ftr-489	674	8	that	that	SCONJ
ftr-489	674	9	the	the	DET
ftr-489	674	10	cost	cost	NOUN
ftr-489	674	11	of	of	ADP
ftr-489	674	12	compliance	compliance	NOUN
ftr-489	674	13	for	for	ADP
ftr-489	674	14	an	an	DET
ftr-489	674	15	alien	alien	ADJ
ftr-489	674	16	taxpayer	taxpayer	NOUN
ftr-489	674	17	outweighed	outweigh	VERB
ftr-489	674	18	the	the	DET
ftr-489	674	19	advantages	advantage	NOUN
ftr-489	674	20	to	to	ADP
ftr-489	674	21	new	new	PROPN
ftr-489	674	22	york	york	PROPN
ftr-489	674	23	of	of	ADP
ftr-489	674	24	124	124	NUM
ftr-489	674	25	.	.	PUNCT
ftr-489	675	1	see	see	VERB
ftr-489	675	2	chief	chief	ADJ
ftr-489	675	3	counsel	counsel	NOUN
ftr-489	675	4	directive	directive	NOUN
ftr-489	675	5	manual	manual	ADJ
ftr-489	675	6	transmittal	transmittal	NOUN
ftr-489	675	7	(	(	PUNCT
ftr-489	675	8	42)910	42)910	NUM
ftr-489	675	9	(	(	PUNCT
ftr-489	675	10	sept	sept	PROPN
ftr-489	675	11	.	.	PROPN
ftr-489	675	12	12	12	NUM
ftr-489	675	13	,	,	PUNCT
ftr-489	675	14	1991	1991	NUM
ftr-489	675	15	)	)	PUNCT
ftr-489	675	16	,	,	PUNCT
ftr-489	675	17	reprinted	reprint	VERB
ftr-489	675	18	in	in	ADP
ftr-489	675	19	bna	bna	PROPN
ftr-489	675	20	daily	daily	ADJ
ftr-489	675	21	tax	tax	NOUN
ftr-489	675	22	report	report	NOUN
ftr-489	675	23	(	(	PUNCT
ftr-489	675	24	nov	nov	PROPN
ftr-489	675	25	.	.	PROPN
ftr-489	675	26	19	19	NUM
ftr-489	675	27	,	,	PUNCT
ftr-489	675	28	1991	1991	NUM
ftr-489	675	29	)	)	PUNCT
ftr-489	675	30	at	at	ADP
ftr-489	675	31	l	l	NOUN
ftr-489	675	32	-	-	PUNCT
ftr-489	675	33	l	l	NOUN
ftr-489	675	34	;	;	PUNCT
ftr-489	675	35	irs	irs	PROPN
ftr-489	675	36	official	official	NOUN
ftr-489	675	37	says	say	VERB
ftr-489	675	38	section	section	NOUN
ftr-489	675	39	6038a	6038a	NUM
ftr-489	675	40	procedures	procedure	NOUN
ftr-489	675	41	to	to	PART
ftr-489	675	42	ensure	ensure	VERB
ftr-489	675	43	uniform	uniform	ADJ
ftr-489	675	44	,	,	PUNCT
ftr-489	675	45	judicious	judicious	ADJ
ftr-489	675	46	application	application	NOUN
ftr-489	675	47	,	,	PUNCT
ftr-489	675	48	bna	bna	PROPN
ftr-489	675	49	daily	daily	ADJ
ftr-489	675	50	tax	tax	NOUN
ftr-489	675	51	report	report	NOUN
ftr-489	675	52	(	(	PUNCT
ftr-489	675	53	dec	dec	PROPN
ftr-489	675	54	.	.	PROPN
ftr-489	675	55	9	9	NUM
ftr-489	675	56	,	,	PUNCT
ftr-489	675	57	1991	1991	NUM
ftr-489	675	58	)	)	PUNCT
ftr-489	675	59	at	at	ADP
ftr-489	675	60	g11	g11	PROPN
ftr-489	675	61	;	;	PUNCT
ftr-489	675	62	treasury	treasury	PROPN
ftr-489	675	63	and	and	CCONJ
ftr-489	675	64	irs	irs	PROPN
ftr-489	675	65	said	say	VERB
ftr-489	675	66	to	to	PART
ftr-489	675	67	be	be	AUX
ftr-489	675	68	aware	aware	ADJ
ftr-489	675	69	of	of	ADP
ftr-489	675	70	concerns	concern	NOUN
ftr-489	675	71	over	over	ADP
ftr-489	675	72	new	new	ADJ
ftr-489	675	73	recordkeeping	recordkeeping	NOUN
ftr-489	675	74	rules	rule	NOUN
ftr-489	675	75	,	,	PUNCT
ftr-489	675	76	bna	bna	PROPN
ftr-489	675	77	daily	daily	ADJ
ftr-489	675	78	tax	tax	NOUN
ftr-489	675	79	report	report	NOUN
ftr-489	675	80	(	(	PUNCT
ftr-489	675	81	sept	sept	PROPN
ftr-489	675	82	.	.	PROPN
ftr-489	675	83	19	19	NUM
ftr-489	675	84	,	,	PUNCT
ftr-489	675	85	1990	1990	NUM
ftr-489	675	86	)	)	PUNCT
ftr-489	675	87	at	at	ADP
ftr-489	675	88	g-4	g-4	NOUN
ftr-489	675	89	.	.	PUNCT
ftr-489	676	1	125	125	NUM
ftr-489	676	2	.	.	PUNCT
ftr-489	676	3	see	see	VERB
ftr-489	676	4	h.r	h.r	PROPN
ftr-489	676	5	.	.	PROPN
ftr-489	676	6	conf	conf	PROPN
ftr-489	676	7	.	.	PUNCT
ftr-489	677	1	rep	rep	PROPN
ftr-489	677	2	.	.	PROPN
ftr-489	677	3	no	no	PROPN
ftr-489	677	4	.	.	NOUN
ftr-489	677	5	247	247	NUM
ftr-489	677	6	,	,	PUNCT
ftr-489	677	7	101st	101st	PROPN
ftr-489	677	8	cong	cong	PROPN
ftr-489	677	9	.	.	PUNCT
ftr-489	677	10	,	,	PUNCT
ftr-489	677	11	1st	1st	ADJ
ftr-489	677	12	sess	sess	NOUN
ftr-489	677	13	.	.	PUNCT
ftr-489	678	1	1301	1301	NUM
ftr-489	678	2	-	-	SYM
ftr-489	678	3	02	02	NUM
ftr-489	678	4	(	(	PUNCT
ftr-489	678	5	1989	1989	NUM
ftr-489	678	6	)	)	PUNCT
ftr-489	678	7	.	.	PUNCT
ftr-489	679	1	126	126	NUM
ftr-489	679	2	.	.	PUNCT
ftr-489	680	1	i	i	PRON
ftr-489	680	2	d.	d.	PROPN
ftr-489	680	3	127	127	NUM
ftr-489	680	4	.	.	PUNCT
ftr-489	681	1	reuters	reuters	PROPN
ftr-489	681	2	ltd	ltd	PROPN
ftr-489	681	3	.	.	PROPN
ftr-489	682	1	v.	v.	ADP
ftr-489	682	2	tax	tax	NOUN
ftr-489	682	3	appeals	appeal	NOUN
ftr-489	682	4	tribunal	tribunal	NOUN
ftr-489	682	5	,	,	PUNCT
ftr-489	682	6	584	584	NUM
ftr-489	682	7	n.y.s	n.y.s	NOUN
ftr-489	682	8	.	.	PUNCT
ftr-489	683	1	2d	2d	PROPN
ftr-489	683	2	932	932	NUM
ftr-489	683	3	(	(	PUNCT
ftr-489	683	4	a.d	a.d	PROPN
ftr-489	683	5	.	.	PROPN
ftr-489	683	6	3	3	NUM
ftr-489	683	7	dept	dept	NOUN
ftr-489	683	8	.	.	PROPN
ftr-489	683	9	1992	1992	NUM
ftr-489	683	10	)	)	PUNCT
ftr-489	683	11	.	.	PUNCT
ftr-489	684	1	[	[	X
ftr-489	684	2	vol	vol	NOUN
ftr-489	684	3	1:2	1:2	NUM
ftr-489	684	4	treaty	treaty	NOUN
ftr-489	684	5	-	-	PUNCT
ftr-489	684	6	based	base	VERB
ftr-489	684	7	nondiscrinination	nondiscrinination	NOUN
ftr-489	684	8	complying.y	complying.y	PROPN
ftr-489	684	9	3	3	X
ftr-489	684	10	.	.	X
ftr-489	684	11	statute	statute	NOUN
ftr-489	684	12	of	of	ADP
ftr-489	684	13	linitations.-the	linitations.-the	DET
ftr-489	684	14	difficulty	difficulty	NOUN
ftr-489	684	15	of	of	ADP
ftr-489	684	16	auditing	audit	VERB
ftr-489	684	17	foreign	foreign	ADJ
ftr-489	684	18	transactions	transaction	NOUN
ftr-489	684	19	led	lead	VERB
ftr-489	684	20	to	to	ADP
ftr-489	684	21	a	a	DET
ftr-489	684	22	1990	1990	NUM
ftr-489	684	23	legislative	legislative	ADJ
ftr-489	684	24	proposal	proposal	NOUN
ftr-489	684	25	that	that	PRON
ftr-489	684	26	would	would	AUX
ftr-489	684	27	have	have	AUX
ftr-489	684	28	permitted	permit	VERB
ftr-489	684	29	the	the	DET
ftr-489	684	30	internal	internal	ADJ
ftr-489	684	31	revenue	revenue	NOUN
ftr-489	684	32	service	service	NOUN
ftr-489	684	33	to	to	PART
ftr-489	684	34	extend	extend	VERB
ftr-489	684	35	the	the	DET
ftr-489	684	36	normal	normal	ADJ
ftr-489	684	37	three	three	NUM
ftr-489	684	38	-	-	PUNCT
ftr-489	684	39	year	year	NOUN
ftr-489	684	40	statute	statute	NOUN
ftr-489	684	41	of	of	ADP
ftr-489	684	42	limitations	limitation	NOUN
ftr-489	684	43	to	to	ADP
ftr-489	684	44	six	six	NUM
ftr-489	684	45	years	year	NOUN
ftr-489	684	46	for	for	ADP
ftr-489	684	47	foreign	foreign	ADJ
ftr-489	684	48	corporations	corporation	NOUN
ftr-489	684	49	or	or	CCONJ
ftr-489	684	50	domestic	domestic	ADJ
ftr-489	684	51	corporations	corporation	NOUN
ftr-489	684	52	with	with	ADP
ftr-489	684	53	twenty	twenty	NUM
ftr-489	684	54	-	-	PUNCT
ftr-489	684	55	five	five	NUM
ftr-489	684	56	percent	percent	NOUN
ftr-489	684	57	foreign	foreign	ADJ
ftr-489	684	58	shareholders	shareholder	NOUN
ftr-489	684	59	,	,	PUNCT
ftr-489	684	60	where	where	SCONJ
ftr-489	684	61	the	the	DET
ftr-489	684	62	service	service	NOUN
ftr-489	684	63	determined	determine	VERB
ftr-489	684	64	that	that	SCONJ
ftr-489	684	65	the	the	DET
ftr-489	684	66	taxpayer	taxpayer	NOUN
ftr-489	684	67	prevented	prevent	VERB
ftr-489	684	68	a	a	DET
ftr-489	684	69	timely	timely	ADJ
ftr-489	684	70	audit	audit	NOUN
ftr-489	684	71	of	of	ADP
ftr-489	684	72	its	its	PRON
ftr-489	684	73	transactions	transaction	NOUN
ftr-489	684	74	by	by	ADP
ftr-489	684	75	delay	delay	NOUN
ftr-489	684	76	or	or	CCONJ
ftr-489	684	77	other	other	ADJ
ftr-489	684	78	actions	action	NOUN
ftr-489	684	79	.	.	PUNCT
ftr-489	685	1	'	'	PUNCT
ftr-489	685	2	,	,	PUNCT
ftr-489	685	3	the	the	DET
ftr-489	685	4	proposal	proposal	NOUN
ftr-489	685	5	was	be	AUX
ftr-489	685	6	criticized	criticize	VERB
ftr-489	685	7	as	as	ADP
ftr-489	685	8	violating	violate	VERB
ftr-489	685	9	the	the	DET
ftr-489	685	10	nondiscrimination	nondiscrimination	NOUN
ftr-489	685	11	article	article	NOUN
ftr-489	685	12	in	in	ADP
ftr-489	685	13	typical	typical	ADJ
ftr-489	685	14	u.s	u.s	PROPN
ftr-489	685	15	.	.	PROPN
ftr-489	685	16	income	income	NOUN
ftr-489	685	17	tax	tax	NOUN
ftr-489	685	18	treaties	treaty	NOUN
ftr-489	685	19	.	.	PUNCT
ftr-489	686	1	13	13	NUM
ftr-489	686	2	article	article	NOUN
ftr-489	686	3	24(5	24(5	NUM
ftr-489	686	4	)	)	PUNCT
ftr-489	686	5	of	of	ADP
ftr-489	686	6	the	the	DET
ftr-489	686	7	1981	1981	NUM
ftr-489	686	8	u.s	u.s	PROPN
ftr-489	686	9	.	.	PROPN
ftr-489	686	10	model	model	NOUN
ftr-489	686	11	protects	protect	VERB
ftr-489	686	12	foreign	foreign	ADJ
ftr-489	686	13	-	-	PUNCT
ftr-489	686	14	owned	own	VERB
ftr-489	686	15	u.s	u.s	PROPN
ftr-489	686	16	.	.	PROPN
ftr-489	686	17	corporations	corporation	NOUN
ftr-489	686	18	from	from	ADP
ftr-489	686	19	"	"	PUNCT
ftr-489	686	20	any	any	DET
ftr-489	686	21	taxation	taxation	NOUN
ftr-489	686	22	or	or	CCONJ
ftr-489	686	23	any	any	DET
ftr-489	686	24	requirement	requirement	NOUN
ftr-489	686	25	connected	connect	VERB
ftr-489	686	26	therewith	therewith	NOUN
ftr-489	686	27	which	which	PRON
ftr-489	686	28	is	be	AUX
ftr-489	686	29	other	other	ADJ
ftr-489	686	30	or	or	CCONJ
ftr-489	686	31	more	more	ADV
ftr-489	686	32	burdensome	burdensome	ADJ
ftr-489	686	33	than	than	ADP
ftr-489	686	34	the	the	DET
ftr-489	686	35	taxation	taxation	NOUN
ftr-489	686	36	and	and	CCONJ
ftr-489	686	37	connected	connected	ADJ
ftr-489	686	38	requirements	requirement	NOUN
ftr-489	686	39	"	"	PUNCT
ftr-489	686	40	to	to	PART
ftr-489	686	41	which	which	PRON
ftr-489	686	42	other	other	ADJ
ftr-489	686	43	similar	similar	ADJ
ftr-489	686	44	enterprises	enterprise	NOUN
ftr-489	686	45	of	of	ADP
ftr-489	686	46	the	the	DET
ftr-489	686	47	united	united	PROPN
ftr-489	686	48	states	states	PROPN
ftr-489	686	49	are	be	AUX
ftr-489	686	50	or	or	CCONJ
ftr-489	686	51	may	may	AUX
ftr-489	686	52	be	be	AUX
ftr-489	686	53	subjected	subject	VERB
ftr-489	686	54	,	,	PUNCT
ftr-489	686	55	'	'	PUNCT
ftr-489	686	56	31	31	NUM
ftr-489	686	57	and	and	CCONJ
ftr-489	686	58	article	article	NOUN
ftr-489	686	59	24(3	24(3	NUM
ftr-489	686	60	)	)	PUNCT
ftr-489	686	61	mandates	mandate	VERB
ftr-489	686	62	no	no	DET
ftr-489	686	63	less	less	ADV
ftr-489	686	64	favorable	favorable	ADJ
ftr-489	686	65	levies	levy	NOUN
ftr-489	686	66	on	on	ADP
ftr-489	686	67	a	a	DET
ftr-489	686	68	permanent	permanent	ADJ
ftr-489	686	69	establishment	establishment	NOUN
ftr-489	686	70	of	of	ADP
ftr-489	686	71	an	an	DET
ftr-489	686	72	enterprise	enterprise	NOUN
ftr-489	686	73	of	of	ADP
ftr-489	686	74	the	the	DET
ftr-489	686	75	treaty	treaty	NOUN
ftr-489	686	76	country	country	NOUN
ftr-489	686	77	than	than	ADP
ftr-489	686	78	those	those	PRON
ftr-489	686	79	on	on	ADP
ftr-489	686	80	a	a	DET
ftr-489	686	81	domestic	domestic	ADJ
ftr-489	686	82	enterprise	enterprise	NOUN
ftr-489	686	83	carrying	carry	VERB
ftr-489	686	84	on	on	ADP
ftr-489	686	85	the	the	DET
ftr-489	686	86	same	same	ADJ
ftr-489	686	87	activities	activity	NOUN
ftr-489	686	88	.	.	PUNCT
ftr-489	687	1	since	since	SCONJ
ftr-489	687	2	a	a	DET
ftr-489	687	3	statute	statute	NOUN
ftr-489	687	4	of	of	ADP
ftr-489	687	5	limitations	limitation	NOUN
ftr-489	687	6	does	do	AUX
ftr-489	687	7	not	not	PART
ftr-489	687	8	itself	itself	PRON
ftr-489	687	9	impose	impose	VERB
ftr-489	687	10	a	a	DET
ftr-489	687	11	tax	tax	NOUN
ftr-489	687	12	,	,	PUNCT
ftr-489	687	13	the	the	DET
ftr-489	687	14	issue	issue	NOUN
ftr-489	687	15	is	be	AUX
ftr-489	687	16	whether	whether	SCONJ
ftr-489	687	17	it	it	PRON
ftr-489	687	18	is	be	AUX
ftr-489	687	19	a	a	DET
ftr-489	687	20	"	"	PUNCT
ftr-489	687	21	requirement	requirement	NOUN
ftr-489	687	22	"	"	PUNCT
ftr-489	687	23	or	or	CCONJ
ftr-489	687	24	"	"	PUNCT
ftr-489	687	25	connected	connected	ADJ
ftr-489	687	26	requirement	requirement	NOUN
ftr-489	687	27	"	"	PUNCT
ftr-489	687	28	that	that	PRON
ftr-489	687	29	is	be	AUX
ftr-489	687	30	more	more	ADV
ftr-489	687	31	burdensome	burdensome	ADJ
ftr-489	687	32	under	under	ADP
ftr-489	687	33	article	article	NOUN
ftr-489	687	34	24(5	24(5	NUM
ftr-489	687	35	)	)	PUNCT
ftr-489	687	36	or	or	CCONJ
ftr-489	687	37	results	result	NOUN
ftr-489	687	38	in	in	ADP
ftr-489	687	39	a	a	DET
ftr-489	687	40	less	less	ADV
ftr-489	687	41	favorable	favorable	ADJ
ftr-489	687	42	levy	levy	NOUN
ftr-489	687	43	under	under	ADP
ftr-489	687	44	article	article	NOUN
ftr-489	687	45	24(3	24(3	NUM
ftr-489	687	46	)	)	PUNCT
ftr-489	687	47	.	.	PUNCT
ftr-489	688	1	one	one	NUM
ftr-489	688	2	commentator	commentator	NOUN
ftr-489	688	3	believes	believe	VERB
ftr-489	688	4	it	it	PRON
ftr-489	688	5	is	be	AUX
ftr-489	688	6	not	not	PART
ftr-489	688	7	more	more	ADV
ftr-489	688	8	burdensome	burdensome	ADJ
ftr-489	688	9	under	under	ADP
ftr-489	688	10	article	article	NOUN
ftr-489	688	11	24(5).132	24(5).132	NUM
ftr-489	688	12	the	the	DET
ftr-489	688	13	authors	author	NOUN
ftr-489	688	14	believe	believe	VERB
ftr-489	688	15	that	that	SCONJ
ftr-489	688	16	such	such	DET
ftr-489	688	17	a	a	DET
ftr-489	688	18	provision	provision	NOUN
ftr-489	688	19	could	could	AUX
ftr-489	688	20	be	be	AUX
ftr-489	688	21	discriminatory	discriminatory	ADJ
ftr-489	688	22	in	in	ADP
ftr-489	688	23	certain	certain	ADJ
ftr-489	688	24	cases	case	NOUN
ftr-489	688	25	,	,	PUNCT
ftr-489	688	26	depending	depend	VERB
ftr-489	688	27	on	on	ADP
ftr-489	688	28	how	how	SCONJ
ftr-489	688	29	the	the	DET
ftr-489	688	30	provision	provision	NOUN
ftr-489	688	31	is	be	AUX
ftr-489	688	32	implemented	implement	VERB
ftr-489	688	33	.	.	PUNCT
ftr-489	689	1	128	128	X
ftr-489	689	2	.	.	PUNCT
ftr-489	690	1	reuters	reuter	NOUN
ftr-489	690	2	estimated	estimate	VERB
ftr-489	690	3	its	its	PRON
ftr-489	690	4	additional	additional	ADJ
ftr-489	690	5	accounting	accounting	NOUN
ftr-489	690	6	at	at	ADP
ftr-489	690	7	si.000,000	si.000,000	NUM
ftr-489	690	8	a	a	DET
ftr-489	690	9	year	year	NOUN
ftr-489	690	10	.	.	PUNCT
ftr-489	691	1	it	it	PRON
ftr-489	691	2	is	be	AUX
ftr-489	691	3	not	not	PART
ftr-489	691	4	clear	clear	ADJ
ftr-489	691	5	whether	whether	SCONJ
ftr-489	691	6	reuters	reuter	NOUN
ftr-489	691	7	introduced	introduce	VERB
ftr-489	691	8	evidence	evidence	NOUN
ftr-489	691	9	of	of	ADP
ftr-489	691	10	the	the	DET
ftr-489	691	11	compliance	compliance	NOUN
ftr-489	691	12	costs	cost	NOUN
ftr-489	691	13	forced	force	VERB
ftr-489	691	14	by	by	ADP
ftr-489	691	15	domestic	domestic	ADJ
ftr-489	691	16	corporations	corporation	NOUN
ftr-489	691	17	with	with	ADP
ftr-489	691	18	similar	similar	ADJ
ftr-489	691	19	worldwide	worldwide	ADJ
ftr-489	691	20	corporations	corporation	NOUN
ftr-489	691	21	.	.	PUNCT
ftr-489	692	1	of	of	ADP
ftr-489	692	2	interest	interest	NOUN
ftr-489	692	3	,	,	PUNCT
ftr-489	692	4	the	the	DET
ftr-489	692	5	new	new	PROPN
ftr-489	692	6	york	york	PROPN
ftr-489	692	7	court	court	PROPN
ftr-489	692	8	stated	state	VERB
ftr-489	692	9	that	that	SCONJ
ftr-489	692	10	the	the	DET
ftr-489	692	11	relevant	relevant	ADJ
ftr-489	692	12	comparison	comparison	NOUN
ftr-489	692	13	under	under	ADP
ftr-489	692	14	the	the	DET
ftr-489	692	15	treaty	treaty	NOUN
ftr-489	692	16	's	's	PART
ftr-489	692	17	nondiscrimination	nondiscrimination	NOUN
ftr-489	692	18	provision	provision	NOUN
ftr-489	692	19	dealing	deal	VERB
ftr-489	692	20	with	with	ADP
ftr-489	692	21	permanent	permanent	ADJ
ftr-489	692	22	establishments	establishment	NOUN
ftr-489	692	23	is	be	AUX
ftr-489	692	24	between	between	ADP
ftr-489	692	25	a	a	DET
ftr-489	692	26	united	united	ADJ
ftr-489	692	27	kingdom	kingdom	PROPN
ftr-489	692	28	corporation	corporation	NOUN
ftr-489	692	29	and	and	CCONJ
ftr-489	692	30	a	a	DET
ftr-489	692	31	domestic	domestic	ADJ
ftr-489	692	32	corporation	corporation	NOUN
ftr-489	692	33	each	each	PRON
ftr-489	692	34	conducting	conduct	VERB
ftr-489	692	35	the	the	DET
ftr-489	692	36	same	same	ADJ
ftr-489	692	37	worldwide	worldwide	ADJ
ftr-489	692	38	business	business	NOUN
ftr-489	692	39	through	through	ADP
ftr-489	692	40	branches	branch	NOUN
ftr-489	692	41	,	,	PUNCT
ftr-489	692	42	rather	rather	ADV
ftr-489	692	43	than	than	SCONJ
ftr-489	692	44	(	(	PUNCT
ftr-489	692	45	as	as	SCONJ
ftr-489	692	46	reuters	reuter	NOUN
ftr-489	692	47	had	have	AUX
ftr-489	692	48	argued	argue	VERB
ftr-489	692	49	)	)	PUNCT
ftr-489	692	50	a	a	DET
ftr-489	692	51	new	new	PROPN
ftr-489	692	52	york	york	PROPN
ftr-489	692	53	branch	branch	NOUN
ftr-489	692	54	of	of	ADP
ftr-489	692	55	the	the	DET
ftr-489	692	56	united	united	PROPN
ftr-489	692	57	kingdom	kingdom	PROPN
ftr-489	692	58	corporation	corporation	PROPN
ftr-489	692	59	and	and	CCONJ
ftr-489	692	60	a	a	DET
ftr-489	692	61	new	new	PROPN
ftr-489	692	62	york	york	PROPN
ftr-489	692	63	corporation	corporation	NOUN
ftr-489	692	64	conducting	conduct	VERB
ftr-489	692	65	only	only	ADV
ftr-489	692	66	the	the	DET
ftr-489	692	67	branch	branch	NOUN
ftr-489	692	68	's	's	PART
ftr-489	692	69	activities	activity	NOUN
ftr-489	692	70	.	.	PUNCT
ftr-489	693	1	the	the	DET
ftr-489	693	2	court	court	NOUN
ftr-489	693	3	also	also	ADV
ftr-489	693	4	stated	state	VERB
ftr-489	693	5	that	that	SCONJ
ftr-489	693	6	,	,	PUNCT
ftr-489	693	7	like	like	ADP
ftr-489	693	8	a	a	DET
ftr-489	693	9	domestic	domestic	ADJ
ftr-489	693	10	corporation	corporation	NOUN
ftr-489	693	11	,	,	PUNCT
ftr-489	693	12	a	a	DET
ftr-489	693	13	united	united	ADJ
ftr-489	693	14	kingdom	kingdom	PROPN
ftr-489	693	15	corporation	corporation	NOUN
ftr-489	693	16	could	could	AUX
ftr-489	693	17	have	have	AUX
ftr-489	693	18	elected	elect	VERB
ftr-489	693	19	to	to	PART
ftr-489	693	20	operate	operate	VERB
ftr-489	693	21	in	in	ADP
ftr-489	693	22	new	new	PROPN
ftr-489	693	23	york	york	PROPN
ftr-489	693	24	through	through	ADP
ftr-489	693	25	a	a	DET
ftr-489	693	26	separate	separate	ADJ
ftr-489	693	27	subsidiary	subsidiary	NOUN
ftr-489	693	28	rather	rather	ADV
ftr-489	693	29	than	than	ADP
ftr-489	693	30	a	a	DET
ftr-489	693	31	branch	branch	NOUN
ftr-489	693	32	.	.	PUNCT
ftr-489	694	1	approximately	approximately	ADV
ftr-489	694	2	one	one	NUM
ftr-489	694	3	week	week	NOUN
ftr-489	694	4	after	after	ADP
ftr-489	694	5	the	the	DET
ftr-489	694	6	new	new	PROPN
ftr-489	694	7	york	york	PROPN
ftr-489	694	8	court	court	PROPN
ftr-489	694	9	's	's	PART
ftr-489	694	10	decision	decision	NOUN
ftr-489	694	11	.	.	PUNCT
ftr-489	695	1	however	however	ADV
ftr-489	695	2	,	,	PUNCT
ftr-489	695	3	the	the	DET
ftr-489	695	4	u.s	u.s	PROPN
ftr-489	695	5	.	.	PROPN
ftr-489	695	6	supreme	supreme	PROPN
ftr-489	695	7	court	court	PROPN
ftr-489	695	8	,	,	PUNCT
ftr-489	695	9	in	in	ADP
ftr-489	695	10	kraft	kraft	NOUN
ftr-489	695	11	general	general	PROPN
ftr-489	695	12	foods	foods	PROPN
ftr-489	695	13	inc	inc	PROPN
ftr-489	695	14	..	..	PROPN
ftr-489	695	15	112	112	NUM
ftr-489	695	16	s.ct	s.ct	NOUN
ftr-489	695	17	.	.	PROPN
ftr-489	695	18	2365	2365	NUM
ftr-489	695	19	,	,	PUNCT
ftr-489	695	20	overturned	overturn	VERB
ftr-489	695	21	on	on	ADP
ftr-489	695	22	foreign	foreign	ADJ
ftr-489	695	23	commerce	commerce	NOUN
ftr-489	695	24	clause	clause	NOUN
ftr-489	695	25	grounds	ground	VERB
ftr-489	695	26	iowa	iowa	PROPN
ftr-489	695	27	's	's	PART
ftr-489	695	28	denial	denial	NOUN
ftr-489	695	29	of	of	ADP
ftr-489	695	30	a	a	DET
ftr-489	695	31	dividends	dividend	NOUN
ftr-489	695	32	received	receive	VERB
ftr-489	695	33	deduction	deduction	NOUN
ftr-489	695	34	for	for	ADP
ftr-489	695	35	dividends	dividend	NOUN
ftr-489	695	36	received	receive	VERB
ftr-489	695	37	from	from	ADP
ftr-489	695	38	a	a	DET
ftr-489	695	39	foreign	foreign	ADJ
ftr-489	695	40	subsidiary	subsidiary	NOUN
ftr-489	695	41	.	.	PUNCT
ftr-489	696	1	129	129	NUM
ftr-489	696	2	.	.	PUNCT
ftr-489	697	1	h.r	h.r	PROPN
ftr-489	697	2	.	.	PROPN
ftr-489	697	3	4308	4308	NUM
ftr-489	697	4	,	,	PUNCT
ftr-489	697	5	101st	101st	PROPN
ftr-489	697	6	cong	cong	PROPN
ftr-489	697	7	.	.	PROPN
ftr-489	697	8	,	,	PUNCT
ftr-489	697	9	2d	2d	NUM
ftr-489	697	10	sess	sess	NOUN
ftr-489	697	11	.	.	PUNCT
ftr-489	698	1	(	(	PUNCT
ftr-489	698	2	1990	1990	NUM
ftr-489	698	3	)	)	PUNCT
ftr-489	698	4	.	.	PUNCT
ftr-489	699	1	130	130	NUM
ftr-489	699	2	.	.	PUNCT
ftr-489	700	1	see	see	VERB
ftr-489	700	2	task	task	NOUN
ftr-489	700	3	force	force	NOUN
ftr-489	700	4	of	of	ADP
ftr-489	700	5	a.b.a	a.b.a	PROPN
ftr-489	700	6	.	.	PUNCT
ftr-489	700	7	comm	comm	NOUN
ftr-489	700	8	.	.	PUNCT
ftr-489	701	1	on	on	ADP
ftr-489	701	2	u.s	u.s	PROPN
ftr-489	701	3	.	.	PROPN
ftr-489	701	4	activities	activity	NOUN
ftr-489	701	5	of	of	ADP
ftr-489	701	6	foreigners	foreigner	NOUN
ftr-489	701	7	and	and	CCONJ
ftr-489	701	8	tax	tax	NOUN
ftr-489	701	9	treaties	treaty	NOUN
ftr-489	701	10	,	,	PUNCT
ftr-489	701	11	aba	aba	PROPN
ftr-489	701	12	comments	comment	VERB
ftr-489	701	13	on	on	ADP
ftr-489	701	14	the	the	DET
ftr-489	701	15	foreign	foreign	ADJ
ftr-489	701	16	tax	tax	NOUN
ftr-489	701	17	equity	equity	NOUN
ftr-489	701	18	act	act	NOUN
ftr-489	701	19	of	of	ADP
ftr-489	701	20	1990	1990	NUM
ftr-489	701	21	(	(	PUNCT
ftr-489	701	22	h.r	h.r	PROPN
ftr-489	701	23	.	.	PROPN
ftr-489	701	24	4308	4308	NUM
ftr-489	701	25	&	&	CCONJ
ftr-489	701	26	s.	s.	PROPN
ftr-489	701	27	2410	2410	NUM
ftr-489	701	28	)	)	PUNCT
ftr-489	701	29	.	.	PUNCT
ftr-489	702	1	19	19	NUM
ftr-489	702	2	tax	tax	NOUN
ftr-489	702	3	mgml	mgml	NOUN
ftr-489	702	4	int'l	int'l	PROPN
ftr-489	702	5	j.	j.	PROPN
ftr-489	702	6	503	503	NUM
ftr-489	702	7	,	,	PUNCT
ftr-489	702	8	504	504	NUM
ftr-489	702	9	(	(	PUNCT
ftr-489	702	10	1990	1990	NUM
ftr-489	702	11	)	)	PUNCT
ftr-489	702	12	;	;	PUNCT
ftr-489	702	13	note	note	VERB
ftr-489	702	14	verbale	verbale	NOUN
ftr-489	702	15	from	from	ADP
ftr-489	702	16	the	the	DET
ftr-489	702	17	delegation	delegation	NOUN
ftr-489	702	18	of	of	ADP
ftr-489	702	19	the	the	DET
ftr-489	702	20	commission	commission	NOUN
ftr-489	702	21	of	of	ADP
ftr-489	702	22	european	european	ADJ
ftr-489	702	23	communities	community	NOUN
ftr-489	702	24	and	and	CCONJ
ftr-489	702	25	the	the	DET
ftr-489	702	26	embassy	embassy	NOUN
ftr-489	702	27	of	of	ADP
ftr-489	702	28	ireland	ireland	PROPN
ftr-489	702	29	to	to	ADP
ftr-489	702	30	the	the	DET
ftr-489	702	31	u.s	u.s	PROPN
ftr-489	702	32	.	.	PROPN
ftr-489	702	33	department	department	PROPN
ftr-489	702	34	of	of	ADP
ftr-489	702	35	state	state	NOUN
ftr-489	702	36	,	,	PUNCT
ftr-489	702	37	in	in	ADP
ftr-489	702	38	highlights	highlight	NOUN
ftr-489	702	39	and	and	CCONJ
ftr-489	702	40	documents	document	NOUN
ftr-489	702	41	,	,	PUNCT
ftr-489	702	42	aug	aug	PROPN
ftr-489	702	43	.	.	PROPN
ftr-489	702	44	14	14	NUM
ftr-489	702	45	,	,	PUNCT
ftr-489	702	46	1990	1990	NUM
ftr-489	702	47	,	,	PUNCT
ftr-489	702	48	at	at	ADP
ftr-489	702	49	1757	1757	NUM
ftr-489	702	50	-	-	SYM
ftr-489	702	51	58	58	NUM
ftr-489	702	52	.	.	PUNCT
ftr-489	703	1	131	131	NUM
ftr-489	703	2	.	.	X
ftr-489	703	3	1981	1981	NUM
ftr-489	704	1	u.s	u.s	PROPN
ftr-489	704	2	.	.	PROPN
ftr-489	704	3	model	model	PROPN
ftr-489	704	4	,	,	PUNCT
ftr-489	704	5	supra	supra	PROPN
ftr-489	704	6	note	note	NOUN
ftr-489	704	7	7	7	NUM
ftr-489	704	8	.	.	PUNCT
ftr-489	704	9	art	art	NOUN
ftr-489	704	10	.	.	PUNCT
ftr-489	705	1	24	24	NUM
ftr-489	705	2	.	.	PUNCT
ftr-489	705	3	para	para	PROPN
ftr-489	705	4	.	.	PUNCT
ftr-489	706	1	5	5	NUM
ftr-489	706	2	.	.	NUM
ftr-489	706	3	132	132	NUM
ftr-489	706	4	.	.	PUNCT
ftr-489	706	5	see	see	VERB
ftr-489	706	6	michael	michael	PROPN
ftr-489	706	7	j.	j.	PROPN
ftr-489	706	8	mcintyre	mcintyre	PROPN
ftr-489	706	9	,	,	PUNCT
ftr-489	706	10	happiness	happiness	NOUN
ftr-489	706	11	deferred	defer	VERB
ftr-489	706	12	-	-	PUNCT
ftr-489	706	13	extending	extend	VERB
ftr-489	706	14	the	the	DET
ftr-489	706	15	statute	statute	NOUN
ftr-489	706	16	of	of	ADP
ftr-489	706	17	limitations	limitation	NOUN
ftr-489	706	18	for	for	ADP
ftr-489	706	19	taxpayers	taxpayer	NOUN
ftr-489	706	20	with	with	ADP
ftr-489	706	21	complex	complex	ADJ
ftr-489	706	22	returns	return	NOUN
ftr-489	706	23	,	,	PUNCT
ftr-489	706	24	tax	tax	NOUN
ftr-489	706	25	notes	note	NOUN
ftr-489	706	26	lnt'l	lnt'l	NOUN
ftr-489	706	27	1019	1019	NUM
ftr-489	706	28	,	,	PUNCT
ftr-489	706	29	1020	1020	NUM
ftr-489	706	30	(	(	PUNCT
ftr-489	706	31	october	october	PROPN
ftr-489	706	32	1990	1990	NUM
ftr-489	706	33	)	)	PUNCT
ftr-489	706	34	.	.	PUNCT
ftr-489	707	1	19921	19921	NUM
ftr-489	707	2	florida	florida	PROPN
ftr-489	707	3	tax	tax	PROPN
ftr-489	707	4	review	review	NOUN
ftr-489	707	5	4	4	X
ftr-489	707	6	.	.	PUNCT
ftr-489	708	1	advance	advance	NOUN
ftr-489	708	2	rulings.-an	rulings.-an	PROPN
ftr-489	708	3	interesting	interesting	ADJ
ftr-489	708	4	general	general	ADJ
ftr-489	708	5	counsel	counsel	NOUN
ftr-489	708	6	's	's	PART
ftr-489	708	7	memorandum	memorandum	NOUN
ftr-489	708	8	,	,	PUNCT
ftr-489	708	9	133	133	NUM
ftr-489	708	10	which	which	PRON
ftr-489	708	11	is	be	AUX
ftr-489	708	12	discussed	discuss	VERB
ftr-489	708	13	above	above	ADV
ftr-489	708	14	,	,	PUNCT
ftr-489	708	15	34	34	NUM
ftr-489	708	16	considers	consider	VERB
ftr-489	708	17	whether	whether	SCONJ
ftr-489	708	18	an	an	DET
ftr-489	708	19	early	early	ADJ
ftr-489	708	20	version	version	NOUN
ftr-489	708	21	of	of	ADP
ftr-489	708	22	section	section	NOUN
ftr-489	708	23	367	367	NUM
ftr-489	708	24	was	be	AUX
ftr-489	708	25	discriminatory	discriminatory	ADJ
ftr-489	708	26	as	as	SCONJ
ftr-489	708	27	applied	apply	VERB
ftr-489	708	28	to	to	ADP
ftr-489	708	29	foreign	foreign	ADJ
ftr-489	708	30	corporations	corporation	NOUN
ftr-489	708	31	engaged	engage	VERB
ftr-489	708	32	in	in	ADP
ftr-489	708	33	a	a	DET
ftr-489	708	34	u.s	u.s	PROPN
ftr-489	708	35	.	.	PROPN
ftr-489	708	36	trade	trade	NOUN
ftr-489	708	37	or	or	CCONJ
ftr-489	708	38	business	business	NOUN
ftr-489	708	39	.	.	PUNCT
ftr-489	709	1	at	at	ADP
ftr-489	709	2	the	the	DET
ftr-489	709	3	time	time	NOUN
ftr-489	709	4	of	of	ADP
ftr-489	709	5	the	the	DET
ftr-489	709	6	transaction	transaction	NOUN
ftr-489	709	7	in	in	ADP
ftr-489	709	8	question	question	NOUN
ftr-489	709	9	,	,	PUNCT
ftr-489	709	10	in	in	ADP
ftr-489	709	11	determining	determine	VERB
ftr-489	709	12	the	the	DET
ftr-489	709	13	extent	extent	NOUN
ftr-489	709	14	to	to	PART
ftr-489	709	15	which	which	DET
ftr-489	709	16	gain	gain	NOUN
ftr-489	709	17	was	be	AUX
ftr-489	709	18	required	require	VERB
ftr-489	709	19	to	to	PART
ftr-489	709	20	be	be	AUX
ftr-489	709	21	recognized	recognize	VERB
ftr-489	709	22	in	in	ADP
ftr-489	709	23	a	a	DET
ftr-489	709	24	corporate	corporate	ADJ
ftr-489	709	25	reorganization	reorganization	NOUN
ftr-489	709	26	,	,	PUNCT
ftr-489	709	27	section	section	NOUN
ftr-489	709	28	367	367	NUM
ftr-489	709	29	provided	provide	VERB
ftr-489	709	30	that	that	SCONJ
ftr-489	709	31	a	a	DET
ftr-489	709	32	foreign	foreign	ADJ
ftr-489	709	33	corporation	corporation	NOUN
ftr-489	709	34	would	would	AUX
ftr-489	709	35	not	not	PART
ftr-489	709	36	be	be	AUX
ftr-489	709	37	considered	consider	VERB
ftr-489	709	38	a	a	DET
ftr-489	709	39	corporation	corporation	NOUN
ftr-489	709	40	unless	unless	SCONJ
ftr-489	709	41	prior	prior	ADV
ftr-489	709	42	to	to	ADP
ftr-489	709	43	the	the	DET
ftr-489	709	44	transaction	transaction	NOUN
ftr-489	709	45	it	it	PRON
ftr-489	709	46	was	be	AUX
ftr-489	709	47	established	establish	VERB
ftr-489	709	48	to	to	ADP
ftr-489	709	49	the	the	DET
ftr-489	709	50	satisfaction	satisfaction	NOUN
ftr-489	709	51	of	of	ADP
ftr-489	709	52	the	the	DET
ftr-489	709	53	internal	internal	ADJ
ftr-489	709	54	revenue	revenue	NOUN
ftr-489	709	55	service	service	NOUN
ftr-489	709	56	that	that	PRON
ftr-489	709	57	the	the	DET
ftr-489	709	58	transaction	transaction	NOUN
ftr-489	709	59	was	be	AUX
ftr-489	709	60	not	not	PART
ftr-489	709	61	pursuant	pursuant	ADJ
ftr-489	709	62	to	to	ADP
ftr-489	709	63	a	a	DET
ftr-489	709	64	plan	plan	NOUN
ftr-489	709	65	having	have	VERB
ftr-489	709	66	as	as	ADP
ftr-489	709	67	one	one	NUM
ftr-489	709	68	of	of	ADP
ftr-489	709	69	its	its	PRON
ftr-489	709	70	principal	principal	ADJ
ftr-489	709	71	purposes	purpose	NOUN
ftr-489	709	72	the	the	DET
ftr-489	709	73	avoidance	avoidance	NOUN
ftr-489	709	74	of	of	ADP
ftr-489	709	75	u.s	u.s	PROPN
ftr-489	709	76	.	.	PROPN
ftr-489	709	77	income	income	NOUN
ftr-489	709	78	tax	tax	NOUN
ftr-489	709	79	.	.	PUNCT
ftr-489	710	1	the	the	DET
ftr-489	710	2	transaction	transaction	NOUN
ftr-489	710	3	involved	involve	VERB
ftr-489	710	4	the	the	DET
ftr-489	710	5	merger	merger	NOUN
ftr-489	710	6	of	of	ADP
ftr-489	710	7	two	two	NUM
ftr-489	710	8	japanese	japanese	ADJ
ftr-489	710	9	corporations	corporation	NOUN
ftr-489	710	10	,	,	PUNCT
ftr-489	710	11	each	each	PRON
ftr-489	710	12	with	with	ADP
ftr-489	710	13	a	a	DET
ftr-489	710	14	branch	branch	NOUN
ftr-489	710	15	in	in	ADP
ftr-489	710	16	the	the	DET
ftr-489	710	17	united	united	PROPN
ftr-489	710	18	states	states	PROPN
ftr-489	710	19	.	.	PUNCT
ftr-489	711	1	the	the	DET
ftr-489	711	2	treaty	treaty	NOUN
ftr-489	711	3	involved	involve	VERB
ftr-489	711	4	was	be	AUX
ftr-489	711	5	the	the	DET
ftr-489	711	6	treaty	treaty	NOUN
ftr-489	711	7	of	of	ADP
ftr-489	711	8	friendship	friendship	NOUN
ftr-489	711	9	,	,	PUNCT
ftr-489	711	10	commerce	commerce	NOUN
ftr-489	711	11	,	,	PUNCT
ftr-489	711	12	and	and	CCONJ
ftr-489	711	13	navigation	navigation	NOUN
ftr-489	711	14	between	between	ADP
ftr-489	711	15	the	the	DET
ftr-489	711	16	united	united	PROPN
ftr-489	711	17	states	states	PROPN
ftr-489	711	18	and	and	CCONJ
ftr-489	711	19	japan	japan	PROPN
ftr-489	711	20	,	,	PUNCT
ftr-489	711	21	effective	effective	ADJ
ftr-489	711	22	october	october	PROPN
ftr-489	711	23	30	30	NUM
ftr-489	711	24	,	,	PUNCT
ftr-489	711	25	1953.135	1953.135	NUM
ftr-489	711	26	the	the	DET
ftr-489	711	27	general	general	ADJ
ftr-489	711	28	counsel	counsel	NOUN
ftr-489	711	29	's	's	PART
ftr-489	711	30	memorandum	memorandum	NOUN
ftr-489	711	31	concluded	conclude	VERB
ftr-489	711	32	that	that	SCONJ
ftr-489	711	33	the	the	DET
ftr-489	711	34	nondiscrimination	nondiscrimination	NOUN
ftr-489	711	35	provision	provision	NOUN
ftr-489	711	36	was	be	AUX
ftr-489	711	37	inapplicable	inapplicable	ADJ
ftr-489	711	38	.	.	PUNCT
ftr-489	712	1	it	it	PRON
ftr-489	712	2	said	say	VERB
ftr-489	712	3	that	that	SCONJ
ftr-489	712	4	the	the	DET
ftr-489	712	5	internal	internal	ADJ
ftr-489	712	6	revenue	revenue	NOUN
ftr-489	712	7	service	service	NOUN
ftr-489	712	8	was	be	AUX
ftr-489	712	9	not	not	PART
ftr-489	712	10	aware	aware	ADJ
ftr-489	712	11	of	of	ADP
ftr-489	712	12	any	any	DET
ftr-489	712	13	situation	situation	NOUN
ftr-489	712	14	in	in	ADP
ftr-489	712	15	which	which	PRON
ftr-489	712	16	the	the	DET
ftr-489	712	17	application	application	NOUN
ftr-489	712	18	of	of	ADP
ftr-489	712	19	an	an	DET
ftr-489	712	20	administrative	administrative	ADJ
ftr-489	712	21	provision	provision	NOUN
ftr-489	712	22	,	,	PUNCT
ftr-489	712	23	adopted	adopt	VERB
ftr-489	712	24	for	for	ADP
ftr-489	712	25	the	the	DET
ftr-489	712	26	purpose	purpose	NOUN
ftr-489	712	27	of	of	ADP
ftr-489	712	28	administrating	administrate	VERB
ftr-489	712	29	a	a	DET
ftr-489	712	30	country	country	NOUN
ftr-489	712	31	's	's	PART
ftr-489	712	32	revenue	revenue	NOUN
ftr-489	712	33	acts	act	NOUN
ftr-489	712	34	,	,	PUNCT
ftr-489	712	35	was	be	AUX
ftr-489	712	36	viewed	view	VERB
ftr-489	712	37	as	as	ADP
ftr-489	712	38	in	in	ADP
ftr-489	712	39	conflict	conflict	NOUN
ftr-489	712	40	with	with	ADP
ftr-489	712	41	a	a	DET
ftr-489	712	42	treaty	treaty	NOUN
ftr-489	712	43	nondiscrimination	nondiscrimination	NOUN
ftr-489	712	44	clause	clause	NOUN
ftr-489	712	45	.	.	PUNCT
ftr-489	713	1	36	36	NUM
ftr-489	713	2	if	if	SCONJ
ftr-489	713	3	discrimination	discrimination	NOUN
ftr-489	713	4	existed	exist	VERB
ftr-489	713	5	solely	solely	ADV
ftr-489	713	6	for	for	ADP
ftr-489	713	7	administrative	administrative	ADJ
ftr-489	713	8	reasons	reason	NOUN
ftr-489	713	9	,	,	PUNCT
ftr-489	713	10	the	the	DET
ftr-489	713	11	general	general	ADJ
ftr-489	713	12	counsel	counsel	NOUN
ftr-489	713	13	's	's	PART
ftr-489	713	14	memorandum	memorandum	NOUN
ftr-489	713	15	considered	consider	VERB
ftr-489	713	16	it	it	PRON
ftr-489	713	17	acceptable	acceptable	ADJ
ftr-489	713	18	.	.	PUNCT
ftr-489	714	1	moreover	moreover	ADV
ftr-489	714	2	,	,	PUNCT
ftr-489	714	3	the	the	DET
ftr-489	714	4	general	general	ADJ
ftr-489	714	5	counsel	counsel	NOUN
ftr-489	714	6	did	do	AUX
ftr-489	714	7	not	not	PART
ftr-489	714	8	consider	consider	VERB
ftr-489	714	9	this	this	PRON
ftr-489	714	10	the	the	DET
ftr-489	714	11	type	type	NOUN
ftr-489	714	12	of	of	ADP
ftr-489	714	13	provision	provision	NOUN
ftr-489	714	14	encompassed	encompass	VERB
ftr-489	714	15	by	by	ADP
ftr-489	714	16	the	the	DET
ftr-489	714	17	phrase	phrase	NOUN
ftr-489	714	18	"	"	PUNCT
ftr-489	714	19	requirements	requirement	NOUN
ftr-489	714	20	with	with	ADP
ftr-489	714	21	respect	respect	NOUN
ftr-489	714	22	to	to	ADP
ftr-489	714	23	levy	levy	NOUN
ftr-489	714	24	and	and	CCONJ
ftr-489	714	25	collection	collection	NOUN
ftr-489	714	26	"	"	PUNCT
ftr-489	714	27	in	in	ADP
ftr-489	714	28	the	the	DET
ftr-489	714	29	friendship	friendship	NOUN
ftr-489	714	30	,	,	PUNCT
ftr-489	714	31	commerce	commerce	NOUN
ftr-489	714	32	,	,	PUNCT
ftr-489	714	33	and	and	CCONJ
ftr-489	714	34	navigation	navigation	NOUN
ftr-489	714	35	treaty	treaty	NOUN
ftr-489	714	36	.	.	PUNCT
ftr-489	715	1	that	that	DET
ftr-489	715	2	phrase	phrase	NOUN
ftr-489	715	3	,	,	PUNCT
ftr-489	715	4	the	the	DET
ftr-489	715	5	general	general	ADJ
ftr-489	715	6	counsel	counsel	NOUN
ftr-489	715	7	's	's	PART
ftr-489	715	8	memorandum	memorandum	NOUN
ftr-489	715	9	concluded	conclude	VERB
ftr-489	715	10	,	,	PUNCT
ftr-489	715	11	was	be	AUX
ftr-489	715	12	intended	intend	VERB
ftr-489	715	13	to	to	PART
ftr-489	715	14	cover	cover	VERB
ftr-489	715	15	such	such	ADJ
ftr-489	715	16	matters	matter	NOUN
ftr-489	715	17	as	as	ADP
ftr-489	715	18	statutory	statutory	ADJ
ftr-489	715	19	restrictions	restriction	NOUN
ftr-489	715	20	on	on	ADP
ftr-489	715	21	the	the	DET
ftr-489	715	22	assessment	assessment	NOUN
ftr-489	715	23	and	and	CCONJ
ftr-489	715	24	collection	collection	NOUN
ftr-489	715	25	of	of	ADP
ftr-489	715	26	tax	tax	NOUN
ftr-489	715	27	,	,	PUNCT
ftr-489	715	28	the	the	DET
ftr-489	715	29	issuance	issuance	NOUN
ftr-489	715	30	of	of	ADP
ftr-489	715	31	statutory	statutory	ADJ
ftr-489	715	32	notices	notice	NOUN
ftr-489	715	33	of	of	ADP
ftr-489	715	34	deficiency	deficiency	NOUN
ftr-489	715	35	,	,	PUNCT
ftr-489	715	36	the	the	DET
ftr-489	715	37	payment	payment	NOUN
ftr-489	715	38	of	of	ADP
ftr-489	715	39	interest	interest	NOUN
ftr-489	715	40	on	on	ADP
ftr-489	715	41	overpayments	overpayment	NOUN
ftr-489	715	42	,	,	PUNCT
ftr-489	715	43	the	the	DET
ftr-489	715	44	right	right	NOUN
ftr-489	715	45	to	to	PART
ftr-489	715	46	sue	sue	VERB
ftr-489	715	47	for	for	ADP
ftr-489	715	48	refunds	refund	NOUN
ftr-489	715	49	of	of	ADP
ftr-489	715	50	tax	tax	NOUN
ftr-489	715	51	and	and	CCONJ
ftr-489	715	52	the	the	DET
ftr-489	715	53	right	right	NOUN
ftr-489	715	54	to	to	PART
ftr-489	715	55	petition	petition	VERB
ftr-489	715	56	the	the	DET
ftr-489	715	57	tax	tax	NOUN
ftr-489	715	58	court	court	NOUN
ftr-489	715	59	.	.	PUNCT
ftr-489	716	1	the	the	DET
ftr-489	716	2	general	general	ADJ
ftr-489	716	3	counsel	counsel	NOUN
ftr-489	716	4	's	's	PART
ftr-489	716	5	memorandum	memorandum	NOUN
ftr-489	716	6	also	also	ADV
ftr-489	716	7	stated	state	VERB
ftr-489	716	8	:	:	PUNCT
ftr-489	716	9	"	"	PUNCT
ftr-489	716	10	there	there	PRON
ftr-489	716	11	is	be	VERB
ftr-489	716	12	no	no	DET
ftr-489	716	13	indication	indication	NOUN
ftr-489	716	14	that	that	SCONJ
ftr-489	716	15	the	the	DET
ftr-489	716	16	respective	respective	ADJ
ftr-489	716	17	parties	party	NOUN
ftr-489	716	18	to	to	ADP
ftr-489	716	19	the	the	DET
ftr-489	716	20	treaty	treaty	NOUN
ftr-489	716	21	had	have	AUX
ftr-489	716	22	any	any	DET
ftr-489	716	23	intention	intention	NOUN
ftr-489	716	24	to	to	PART
ftr-489	716	25	contractually	contractually	ADV
ftr-489	716	26	modify	modify	VERB
ftr-489	716	27	the	the	DET
ftr-489	716	28	application	application	NOUN
ftr-489	716	29	of	of	ADP
ftr-489	716	30	a	a	DET
ftr-489	716	31	longstanding	longstanding	ADJ
ftr-489	716	32	provision	provision	NOUN
ftr-489	716	33	so	so	ADV
ftr-489	716	34	essential	essential	ADJ
ftr-489	716	35	to	to	ADP
ftr-489	716	36	the	the	DET
ftr-489	716	37	administration	administration	NOUN
ftr-489	716	38	of	of	ADP
ftr-489	716	39	the	the	DET
ftr-489	716	40	revenue	revenue	NOUN
ftr-489	716	41	laws	law	NOUN
ftr-489	716	42	of	of	ADP
ftr-489	716	43	the	the	DET
ftr-489	716	44	united	united	PROPN
ftr-489	716	45	states	states	PROPN
ftr-489	716	46	as	as	ADP
ftr-489	716	47	code	code	NOUN
ftr-489	716	48	section	section	NOUN
ftr-489	716	49	367	367	NUM
ftr-489	716	50	(	(	PUNCT
ftr-489	716	51	or	or	CCONJ
ftr-489	716	52	its	its	PRON
ftr-489	716	53	counterpart	counterpart	NOUN
ftr-489	716	54	in	in	ADP
ftr-489	716	55	prior	prior	ADJ
ftr-489	716	56	revenue	revenue	NOUN
ftr-489	716	57	acts	act	NOUN
ftr-489	716	58	)	)	PUNCT
ftr-489	716	59	.	.	PUNCT
ftr-489	716	60	"	"	PUNCT
ftr-489	717	1	1	1	NUM
ftr-489	717	2	37	37	NUM
ftr-489	717	3	yet	yet	ADV
ftr-489	717	4	,	,	PUNCT
ftr-489	717	5	both	both	CCONJ
ftr-489	717	6	the	the	DET
ftr-489	717	7	ali's138	ali's138	PROPN
ftr-489	717	8	and	and	CCONJ
ftr-489	717	9	ordinary	ordinary	ADJ
ftr-489	717	10	methods	method	NOUN
ftr-489	717	11	of	of	ADP
ftr-489	717	12	treaty	treaty	NOUN
ftr-489	717	13	interpreta133	interpreta133	PROPN
ftr-489	717	14	.	.	PUNCT
ftr-489	717	15	g.c.m	g.c.m	PROPN
ftr-489	717	16	.	.	PROPN
ftr-489	717	17	35444	35444	NUM
ftr-489	717	18	(	(	PUNCT
ftr-489	717	19	aug	aug	PROPN
ftr-489	717	20	.	.	PROPN
ftr-489	717	21	21	21	NUM
ftr-489	717	22	,	,	PUNCT
ftr-489	717	23	1973	1973	NUM
ftr-489	717	24	)	)	PUNCT
ftr-489	717	25	.	.	PUNCT
ftr-489	718	1	134	134	NUM
ftr-489	718	2	.	.	PUNCT
ftr-489	719	1	see	see	VERB
ftr-489	719	2	supra	supra	ADJ
ftr-489	719	3	text	text	NOUN
ftr-489	719	4	accompanying	accompanying	ADJ
ftr-489	719	5	notes	note	NOUN
ftr-489	719	6	64	64	NUM
ftr-489	719	7	-	-	SYM
ftr-489	719	8	67	67	NUM
ftr-489	719	9	.	.	PUNCT
ftr-489	719	10	135	135	NUM
ftr-489	719	11	.	.	PUNCT
ftr-489	720	1	the	the	DET
ftr-489	720	2	income	income	NOUN
ftr-489	720	3	tax	tax	NOUN
ftr-489	720	4	convention	convention	NOUN
ftr-489	720	5	with	with	ADP
ftr-489	720	6	japan	japan	PROPN
ftr-489	720	7	was	be	AUX
ftr-489	720	8	signed	sign	VERB
ftr-489	720	9	two	two	NUM
ftr-489	720	10	years	year	NOUN
ftr-489	720	11	later	later	ADV
ftr-489	720	12	,	,	PUNCT
ftr-489	720	13	in	in	ADP
ftr-489	720	14	1955	1955	NUM
ftr-489	720	15	,	,	PUNCT
ftr-489	720	16	and	and	CCONJ
ftr-489	720	17	did	do	AUX
ftr-489	720	18	not	not	PART
ftr-489	720	19	include	include	VERB
ftr-489	720	20	a	a	DET
ftr-489	720	21	nondiscrimination	nondiscrimination	NOUN
ftr-489	720	22	provision	provision	NOUN
ftr-489	720	23	.	.	PUNCT
ftr-489	721	1	in	in	ADP
ftr-489	721	2	gcm	gcm	PROPN
ftr-489	721	3	35444	35444	NUM
ftr-489	721	4	the	the	DET
ftr-489	721	5	service	service	NOUN
ftr-489	721	6	initially	initially	ADV
ftr-489	721	7	considered	consider	VERB
ftr-489	721	8	whether	whether	SCONJ
ftr-489	721	9	the	the	DET
ftr-489	721	10	income	income	NOUN
ftr-489	721	11	tax	tax	NOUN
ftr-489	721	12	convention	convention	NOUN
ftr-489	721	13	had	have	AUX
ftr-489	721	14	implicitly	implicitly	ADV
ftr-489	721	15	repealed	repeal	VERB
ftr-489	721	16	the	the	DET
ftr-489	721	17	nondiscrimination	nondiscrimination	NOUN
ftr-489	721	18	provision	provision	NOUN
ftr-489	721	19	in	in	ADP
ftr-489	721	20	the	the	DET
ftr-489	721	21	treaty	treaty	NOUN
ftr-489	721	22	of	of	ADP
ftr-489	721	23	friendship	friendship	NOUN
ftr-489	721	24	,	,	PUNCT
ftr-489	721	25	commerce	commerce	NOUN
ftr-489	721	26	,	,	PUNCT
ftr-489	721	27	and	and	CCONJ
ftr-489	721	28	navigation	navigation	NOUN
ftr-489	721	29	.	.	PUNCT
ftr-489	722	1	g.c.m	g.c.m	PROPN
ftr-489	722	2	.	.	PROPN
ftr-489	722	3	35444	35444	NUM
ftr-489	722	4	,	,	PUNCT
ftr-489	722	5	supra	supra	PROPN
ftr-489	722	6	note	note	NOUN
ftr-489	722	7	133	133	NUM
ftr-489	722	8	.	.	PUNCT
ftr-489	723	1	although	although	SCONJ
ftr-489	723	2	there	there	PRON
ftr-489	723	3	was	be	VERB
ftr-489	723	4	apparently	apparently	ADV
ftr-489	723	5	some	some	DET
ftr-489	723	6	internal	internal	ADJ
ftr-489	723	7	disagreement	disagreement	NOUN
ftr-489	723	8	within	within	ADP
ftr-489	723	9	the	the	DET
ftr-489	723	10	service	service	NOUN
ftr-489	723	11	,	,	PUNCT
ftr-489	723	12	the	the	DET
ftr-489	723	13	chief	chief	ADJ
ftr-489	723	14	counsel	counsel	NOUN
ftr-489	723	15	ultimately	ultimately	ADV
ftr-489	723	16	concluded	conclude	VERB
ftr-489	723	17	that	that	SCONJ
ftr-489	723	18	the	the	DET
ftr-489	723	19	nondiscrimination	nondiscrimination	NOUN
ftr-489	723	20	provision	provision	NOUN
ftr-489	723	21	survived	survive	VERB
ftr-489	723	22	.	.	PUNCT
ftr-489	724	1	g.c.m	g.c.m	PROPN
ftr-489	724	2	.	.	PROPN
ftr-489	724	3	35444	35444	NUM
ftr-489	724	4	,	,	PUNCT
ftr-489	724	5	supra	supra	PROPN
ftr-489	724	6	note	note	NOUN
ftr-489	724	7	133	133	NUM
ftr-489	724	8	.	.	PUNCT
ftr-489	725	1	136	136	NUM
ftr-489	725	2	.	.	PUNCT
ftr-489	726	1	g.c.m	g.c.m	ADJ
ftr-489	726	2	.	.	PROPN
ftr-489	726	3	35444	35444	NUM
ftr-489	726	4	,	,	PUNCT
ftr-489	726	5	supra	supra	PROPN
ftr-489	726	6	note	note	NOUN
ftr-489	726	7	133	133	NUM
ftr-489	726	8	.	.	PUNCT
ftr-489	727	1	137	137	NUM
ftr-489	727	2	.	.	PUNCT
ftr-489	728	1	g.c.m	g.c.m	PROPN
ftr-489	728	2	.	.	PROPN
ftr-489	728	3	35444	35444	NUM
ftr-489	728	4	,	,	PUNCT
ftr-489	728	5	supra	supra	PROPN
ftr-489	728	6	note	note	NOUN
ftr-489	728	7	133	133	NUM
ftr-489	728	8	.	.	PUNCT
ftr-489	729	1	[	[	X
ftr-489	729	2	vol	vol	NOUN
ftr-489	729	3	1:2	1:2	NUM
ftr-489	729	4	treaty	treaty	NOUN
ftr-489	729	5	-	-	PUNCT
ftr-489	729	6	based	base	VERB
ftr-489	729	7	nondiscrimination	nondiscrimination	NOUN
ftr-489	729	8	tion	tion	NOUN
ftr-489	729	9	would	would	AUX
ftr-489	729	10	suggest	suggest	VERB
ftr-489	729	11	that	that	SCONJ
ftr-489	729	12	modification	modification	NOUN
ftr-489	729	13	of	of	ADP
ftr-489	729	14	the	the	DET
ftr-489	729	15	application	application	NOUN
ftr-489	729	16	of	of	ADP
ftr-489	729	17	section	section	NOUN
ftr-489	729	18	367	367	NUM
ftr-489	729	19	could	could	AUX
ftr-489	729	20	well	well	ADV
ftr-489	729	21	be	be	AUX
ftr-489	729	22	required	require	VERB
ftr-489	729	23	by	by	ADP
ftr-489	729	24	a	a	DET
ftr-489	729	25	later	later	ADV
ftr-489	729	26	-	-	PUNCT
ftr-489	729	27	enacted	enact	VERB
ftr-489	729	28	treaty	treaty	NOUN
ftr-489	729	29	.	.	PUNCT
ftr-489	730	1	b.	b.	PROPN
ftr-489	730	2	withholding	withholding	NOUN
ftr-489	730	3	taxes	taxis	NOUN
ftr-489	730	4	generally	generally	ADV
ftr-489	730	5	,	,	PUNCT
ftr-489	730	6	a	a	DET
ftr-489	730	7	withholding	withholding	NOUN
ftr-489	730	8	tax	tax	NOUN
ftr-489	730	9	on	on	ADP
ftr-489	730	10	a	a	DET
ftr-489	730	11	gross	gross	ADJ
ftr-489	730	12	basis	basis	NOUN
ftr-489	730	13	has	have	AUX
ftr-489	730	14	been	be	AUX
ftr-489	730	15	accepted	accept	VERB
ftr-489	730	16	as	as	ADP
ftr-489	730	17	a	a	DET
ftr-489	730	18	surrogate	surrogate	NOUN
ftr-489	730	19	for	for	ADP
ftr-489	730	20	a	a	DET
ftr-489	730	21	tax	tax	NOUN
ftr-489	730	22	computed	compute	VERB
ftr-489	730	23	on	on	ADP
ftr-489	730	24	a	a	DET
ftr-489	730	25	net	net	ADJ
ftr-489	730	26	income	income	NOUN
ftr-489	730	27	basis	basis	NOUN
ftr-489	730	28	where	where	SCONJ
ftr-489	730	29	the	the	DET
ftr-489	730	30	taxpayer	taxpayer	NOUN
ftr-489	730	31	is	be	AUX
ftr-489	730	32	not	not	PART
ftr-489	730	33	engaged	engage	VERB
ftr-489	730	34	in	in	ADP
ftr-489	730	35	business	business	NOUN
ftr-489	730	36	or	or	CCONJ
ftr-489	730	37	has	have	VERB
ftr-489	730	38	no	no	DET
ftr-489	730	39	permanent	permanent	ADJ
ftr-489	730	40	establishment	establishment	NOUN
ftr-489	730	41	in	in	ADP
ftr-489	730	42	the	the	DET
ftr-489	730	43	source	source	NOUN
ftr-489	730	44	country	country	NOUN
ftr-489	730	45	or	or	CCONJ
ftr-489	730	46	if	if	SCONJ
ftr-489	730	47	the	the	DET
ftr-489	730	48	income	income	NOUN
ftr-489	730	49	is	be	AUX
ftr-489	730	50	not	not	PART
ftr-489	730	51	effectively	effectively	ADV
ftr-489	730	52	connected	connect	VERB
ftr-489	730	53	or	or	CCONJ
ftr-489	730	54	attributable	attributable	ADJ
ftr-489	730	55	to	to	ADP
ftr-489	730	56	that	that	DET
ftr-489	730	57	trade	trade	NOUN
ftr-489	730	58	or	or	CCONJ
ftr-489	730	59	business	business	NOUN
ftr-489	730	60	or	or	CCONJ
ftr-489	730	61	permanent	permanent	ADJ
ftr-489	730	62	establishment	establishment	NOUN
ftr-489	730	63	.	.	PUNCT
ftr-489	731	1	this	this	DET
ftr-489	731	2	approach	approach	NOUN
ftr-489	731	3	generally	generally	ADV
ftr-489	731	4	applied	apply	VERB
ftr-489	731	5	in	in	ADP
ftr-489	731	6	the	the	DET
ftr-489	731	7	united	united	PROPN
ftr-489	731	8	states	states	PROPN
ftr-489	731	9	during	during	ADP
ftr-489	731	10	years	year	NOUN
ftr-489	731	11	in	in	ADP
ftr-489	731	12	which	which	PRON
ftr-489	731	13	the	the	DET
ftr-489	731	14	tax	tax	NOUN
ftr-489	731	15	rate	rate	NOUN
ftr-489	731	16	on	on	ADP
ftr-489	731	17	net	net	ADJ
ftr-489	731	18	income	income	NOUN
ftr-489	731	19	was	be	AUX
ftr-489	731	20	much	much	ADV
ftr-489	731	21	higher	high	ADJ
ftr-489	731	22	than	than	SCONJ
ftr-489	731	23	it	it	PRON
ftr-489	731	24	is	be	AUX
ftr-489	731	25	today	today	NOUN
ftr-489	731	26	;	;	PUNCT
ftr-489	731	27	but	but	CCONJ
ftr-489	731	28	tax	tax	NOUN
ftr-489	731	29	rates	rate	NOUN
ftr-489	731	30	on	on	ADP
ftr-489	731	31	net	net	ADJ
ftr-489	731	32	income	income	NOUN
ftr-489	731	33	for	for	ADP
ftr-489	731	34	individuals	individual	NOUN
ftr-489	731	35	are	be	AUX
ftr-489	731	36	now	now	ADV
ftr-489	731	37	generally	generally	ADV
ftr-489	731	38	below	below	ADP
ftr-489	731	39	thirty	thirty	NUM
ftr-489	731	40	percent	percent	NOUN
ftr-489	731	41	and	and	CCONJ
ftr-489	731	42	there	there	PRON
ftr-489	731	43	seems	seem	VERB
ftr-489	731	44	little	little	ADJ
ftr-489	731	45	or	or	CCONJ
ftr-489	731	46	no	no	PRON
ftr-489	731	47	rationale	rationale	NOUN
ftr-489	731	48	for	for	ADP
ftr-489	731	49	retaining	retain	VERB
ftr-489	731	50	the	the	DET
ftr-489	731	51	withholding	withholding	NOUN
ftr-489	731	52	rate	rate	NOUN
ftr-489	731	53	at	at	ADP
ftr-489	731	54	thirty	thirty	NUM
ftr-489	731	55	percent	percent	NOUN
ftr-489	731	56	.	.	PUNCT
ftr-489	732	1	however	however	ADV
ftr-489	732	2	,	,	PUNCT
ftr-489	732	3	treaties	treaty	NOUN
ftr-489	732	4	reduce	reduce	VERB
ftr-489	732	5	most	most	ADJ
ftr-489	732	6	withholding	withholding	NOUN
ftr-489	732	7	rates	rate	NOUN
ftr-489	732	8	to	to	ADP
ftr-489	732	9	at	at	ADV
ftr-489	732	10	least	least	ADV
ftr-489	732	11	fifteen	fifteen	NUM
ftr-489	732	12	percent	percent	NOUN
ftr-489	732	13	,	,	PUNCT
ftr-489	732	14	and	and	CCONJ
ftr-489	732	15	such	such	DET
ftr-489	732	16	a	a	DET
ftr-489	732	17	reduced	reduce	VERB
ftr-489	732	18	rate	rate	NOUN
ftr-489	732	19	may	may	AUX
ftr-489	732	20	still	still	ADV
ftr-489	732	21	be	be	AUX
ftr-489	732	22	justified	justify	VERB
ftr-489	732	23	as	as	ADP
ftr-489	732	24	a	a	DET
ftr-489	732	25	surrogate	surrogate	NOUN
ftr-489	732	26	for	for	ADP
ftr-489	732	27	taxation	taxation	NOUN
ftr-489	732	28	on	on	ADP
ftr-489	732	29	a	a	DET
ftr-489	732	30	net	net	ADJ
ftr-489	732	31	basis	basis	NOUN
ftr-489	732	32	,	,	PUNCT
ftr-489	732	33	except	except	SCONJ
ftr-489	732	34	perhaps	perhaps	ADV
ftr-489	732	35	in	in	ADP
ftr-489	732	36	lowmargin	lowmargin	NOUN
ftr-489	732	37	industries	industry	NOUN
ftr-489	732	38	like	like	ADP
ftr-489	732	39	financial	financial	ADJ
ftr-489	732	40	institutions	institution	NOUN
ftr-489	732	41	.	.	PUNCT
ftr-489	733	1	in	in	ADP
ftr-489	733	2	order	order	NOUN
ftr-489	733	3	to	to	PART
ftr-489	733	4	be	be	AUX
ftr-489	733	5	nondiscriminatory	nondiscriminatory	ADJ
ftr-489	733	6	,	,	PUNCT
ftr-489	733	7	the	the	DET
ftr-489	733	8	premise	premise	NOUN
ftr-489	733	9	must	must	AUX
ftr-489	733	10	be	be	AUX
ftr-489	733	11	that	that	SCONJ
ftr-489	733	12	the	the	DET
ftr-489	733	13	income	income	NOUN
ftr-489	733	14	being	be	AUX
ftr-489	733	15	withheld	withhold	VERB
ftr-489	733	16	upon	upon	SCONJ
ftr-489	733	17	has	have	VERB
ftr-489	733	18	a	a	DET
ftr-489	733	19	high	high	ADJ
ftr-489	733	20	content	content	NOUN
ftr-489	733	21	of	of	ADP
ftr-489	733	22	net	net	ADJ
ftr-489	733	23	income	income	NOUN
ftr-489	733	24	because	because	SCONJ
ftr-489	733	25	any	any	DET
ftr-489	733	26	related	related	ADJ
ftr-489	733	27	expenses	expense	NOUN
ftr-489	733	28	are	be	AUX
ftr-489	733	29	not	not	PART
ftr-489	733	30	significant	significant	ADJ
ftr-489	733	31	.	.	PUNCT
ftr-489	733	32	'	'	PUNCT
ftr-489	734	1	where	where	SCONJ
ftr-489	734	2	this	this	PRON
ftr-489	734	3	is	be	AUX
ftr-489	734	4	not	not	PART
ftr-489	734	5	true	true	ADJ
ftr-489	734	6	,	,	PUNCT
ftr-489	734	7	then	then	ADV
ftr-489	734	8	,	,	PUNCT
ftr-489	734	9	a	a	DET
ftr-489	734	10	withholding	withholding	NOUN
ftr-489	734	11	on	on	ADP
ftr-489	734	12	gross	gross	ADJ
ftr-489	734	13	income	income	NOUN
ftr-489	734	14	could	could	AUX
ftr-489	734	15	well	well	ADV
ftr-489	734	16	be	be	AUX
ftr-489	734	17	discriminatory	discriminatory	ADJ
ftr-489	734	18	.	.	PUNCT
ftr-489	735	1	for	for	ADP
ftr-489	735	2	example	example	NOUN
ftr-489	735	3	,	,	PUNCT
ftr-489	735	4	it	it	PRON
ftr-489	735	5	is	be	AUX
ftr-489	735	6	recognized	recognize	VERB
ftr-489	735	7	that	that	SCONJ
ftr-489	735	8	normally	normally	ADV
ftr-489	735	9	rental	rental	ADJ
ftr-489	735	10	income	income	NOUN
ftr-489	735	11	does	do	AUX
ftr-489	735	12	not	not	PART
ftr-489	735	13	contain	contain	VERB
ftr-489	735	14	a	a	DET
ftr-489	735	15	high	high	ADJ
ftr-489	735	16	degree	degree	NOUN
ftr-489	735	17	of	of	ADP
ftr-489	735	18	net	net	ADJ
ftr-489	735	19	income	income	NOUN
ftr-489	735	20	.	.	PUNCT
ftr-489	736	1	older	old	ADJ
ftr-489	736	2	treaties	treaty	NOUN
ftr-489	736	3	compensated	compensate	VERB
ftr-489	736	4	for	for	ADP
ftr-489	736	5	this	this	PRON
ftr-489	736	6	by	by	ADP
ftr-489	736	7	permitting	permit	VERB
ftr-489	736	8	a	a	DET
ftr-489	736	9	foreign	foreign	ADJ
ftr-489	736	10	taxpayer	taxpayer	NOUN
ftr-489	736	11	to	to	PART
ftr-489	736	12	elect	elect	VERB
ftr-489	736	13	to	to	PART
ftr-489	736	14	be	be	AUX
ftr-489	736	15	taxed	tax	VERB
ftr-489	736	16	on	on	ADP
ftr-489	736	17	a	a	DET
ftr-489	736	18	net	net	ADJ
ftr-489	736	19	basis	basis	NOUN
ftr-489	736	20	.	.	PUNCT
ftr-489	737	1	similarly	similarly	ADV
ftr-489	737	2	,	,	PUNCT
ftr-489	737	3	royalty	royalty	NOUN
ftr-489	737	4	income	income	NOUN
ftr-489	737	5	from	from	ADP
ftr-489	737	6	intangibles	intangible	NOUN
ftr-489	737	7	is	be	AUX
ftr-489	737	8	permitted	permit	VERB
ftr-489	737	9	an	an	DET
ftr-489	737	10	offset	offset	NOUN
ftr-489	737	11	for	for	ADP
ftr-489	737	12	basis	basis	NOUN
ftr-489	737	13	adjustments	adjustment	NOUN
ftr-489	737	14	when	when	SCONJ
ftr-489	737	15	treated	treat	VERB
ftr-489	737	16	as	as	ADP
ftr-489	737	17	a	a	DET
ftr-489	737	18	sale	sale	NOUN
ftr-489	737	19	for	for	ADP
ftr-489	737	20	contingent	contingent	ADJ
ftr-489	737	21	payments	payment	NOUN
ftr-489	737	22	.	.	PUNCT
ftr-489	738	1	otherwise	otherwise	ADV
ftr-489	738	2	,	,	PUNCT
ftr-489	738	3	deductions	deduction	NOUN
ftr-489	738	4	attributable	attributable	ADJ
ftr-489	738	5	to	to	ADP
ftr-489	738	6	royalty	royalty	NOUN
ftr-489	738	7	income	income	NOUN
ftr-489	738	8	from	from	ADP
ftr-489	738	9	intangibles	intangible	NOUN
ftr-489	738	10	,	,	PUNCT
ftr-489	738	11	such	such	ADJ
ftr-489	738	12	as	as	ADP
ftr-489	738	13	royalties	royalty	NOUN
ftr-489	738	14	paid	pay	VERB
ftr-489	738	15	,	,	PUNCT
ftr-489	738	16	are	be	AUX
ftr-489	738	17	ignored	ignore	VERB
ftr-489	738	18	.	.	PUNCT
ftr-489	739	1	interest	interest	NOUN
ftr-489	739	2	is	be	AUX
ftr-489	739	3	a	a	DET
ftr-489	739	4	much	much	ADV
ftr-489	739	5	more	more	ADV
ftr-489	739	6	troublesome	troublesome	ADJ
ftr-489	739	7	area	area	NOUN
ftr-489	739	8	.	.	PUNCT
ftr-489	740	1	it	it	PRON
ftr-489	740	2	is	be	AUX
ftr-489	740	3	not	not	PART
ftr-489	740	4	unusual	unusual	ADJ
ftr-489	740	5	for	for	SCONJ
ftr-489	740	6	the	the	DET
ftr-489	740	7	recipient	recipient	NOUN
ftr-489	740	8	of	of	ADP
ftr-489	740	9	interest	interest	NOUN
ftr-489	740	10	to	to	PART
ftr-489	740	11	have	have	VERB
ftr-489	740	12	offsetting	offset	VERB
ftr-489	740	13	interest	interest	NOUN
ftr-489	740	14	payments	payment	NOUN
ftr-489	740	15	on	on	ADP
ftr-489	740	16	borrowings	borrowing	NOUN
ftr-489	740	17	that	that	PRON
ftr-489	740	18	are	be	AUX
ftr-489	740	19	not	not	PART
ftr-489	740	20	taken	take	VERB
ftr-489	740	21	into	into	ADP
ftr-489	740	22	account	account	NOUN
ftr-489	740	23	for	for	ADP
ftr-489	740	24	withholding	withholding	NOUN
ftr-489	740	25	purposes	purpose	NOUN
ftr-489	740	26	.	.	PUNCT
ftr-489	741	1	a	a	DET
ftr-489	741	2	potential	potential	ADJ
ftr-489	741	3	solution	solution	NOUN
ftr-489	741	4	to	to	ADP
ftr-489	741	5	this	this	DET
ftr-489	741	6	problem	problem	NOUN
ftr-489	741	7	would	would	AUX
ftr-489	741	8	be	be	AUX
ftr-489	741	9	to	to	PART
ftr-489	741	10	permit	permit	VERB
ftr-489	741	11	foreign	foreign	ADJ
ftr-489	741	12	taxpayers	taxpayer	NOUN
ftr-489	741	13	to	to	PART
ftr-489	741	14	elect	elect	VERB
ftr-489	741	15	to	to	PART
ftr-489	741	16	be	be	AUX
ftr-489	741	17	taxed	tax	VERB
ftr-489	741	18	on	on	ADP
ftr-489	741	19	a	a	DET
ftr-489	741	20	net	net	ADJ
ftr-489	741	21	basis	basis	NOUN
ftr-489	741	22	if	if	SCONJ
ftr-489	741	23	they	they	PRON
ftr-489	741	24	file	file	VERB
ftr-489	741	25	worldwide	worldwide	ADJ
ftr-489	741	26	income	income	NOUN
ftr-489	741	27	returns	return	NOUN
ftr-489	741	28	and	and	CCONJ
ftr-489	741	29	prove	prove	VERB
ftr-489	741	30	their	their	PRON
ftr-489	741	31	deductions	deduction	NOUN
ftr-489	741	32	.	.	PUNCT
ftr-489	742	1	prior	prior	ADV
ftr-489	742	2	to	to	ADP
ftr-489	742	3	1936	1936	NUM
ftr-489	742	4	,	,	PUNCT
ftr-489	742	5	foreign	foreign	ADJ
ftr-489	742	6	taxpayers	taxpayer	NOUN
ftr-489	742	7	were	be	AUX
ftr-489	742	8	permitted	permit	VERB
ftr-489	742	9	to	to	PART
ftr-489	742	10	elect	elect	VERB
ftr-489	742	11	to	to	PART
ftr-489	742	12	be	be	AUX
ftr-489	742	13	taxed	tax	VERB
ftr-489	742	14	on	on	ADP
ftr-489	742	15	a	a	DET
ftr-489	742	16	net	net	ADJ
ftr-489	742	17	income	income	NOUN
ftr-489	742	18	basis	basis	NOUN
ftr-489	742	19	in	in	ADP
ftr-489	742	20	the	the	DET
ftr-489	742	21	united	united	PROPN
ftr-489	742	22	states	states	PROPN
ftr-489	742	23	.	.	PUNCT
ftr-489	743	1	"	"	PUNCT
ftr-489	743	2	'	'	PUNCT
ftr-489	743	3	the	the	DET
ftr-489	743	4	problems	problem	NOUN
ftr-489	743	5	with	with	ADP
ftr-489	743	6	this	this	DET
ftr-489	743	7	alternative	alternative	NOUN
ftr-489	743	8	include	include	VERB
ftr-489	743	9	enforcement	enforcement	NOUN
ftr-489	743	10	concerns	concern	NOUN
ftr-489	743	11	and	and	CCONJ
ftr-489	743	12	similar	similar	ADJ
ftr-489	743	13	administrative	administrative	ADJ
ftr-489	743	14	matters	matter	NOUN
ftr-489	743	15	.	.	PUNCT
ftr-489	744	1	enforcement	enforcement	NOUN
ftr-489	744	2	may	may	AUX
ftr-489	744	3	not	not	PART
ftr-489	744	4	really	really	ADV
ftr-489	744	5	be	be	AUX
ftr-489	744	6	a	a	DET
ftr-489	744	7	problem	problem	NOUN
ftr-489	744	8	,	,	PUNCT
ftr-489	744	9	however	however	ADV
ftr-489	744	10	,	,	PUNCT
ftr-489	744	11	since	since	SCONJ
ftr-489	744	12	withholding	withhold	VERB
ftr-489	744	13	on	on	ADP
ftr-489	744	14	gross	gross	ADJ
ftr-489	744	15	income	income	NOUN
ftr-489	744	16	would	would	AUX
ftr-489	744	17	always	always	ADV
ftr-489	744	18	be	be	AUX
ftr-489	744	19	available	available	ADJ
ftr-489	744	20	as	as	ADP
ftr-489	744	21	a	a	DET
ftr-489	744	22	"	"	PUNCT
ftr-489	744	23	backup	backup	ADJ
ftr-489	744	24	"	"	PUNCT
ftr-489	744	25	enforcement	enforcement	NOUN
ftr-489	744	26	mechanism	mechanism	NOUN
ftr-489	744	27	.	.	PUNCT
ftr-489	745	1	administrative	administrative	ADJ
ftr-489	745	2	matters	matter	NOUN
ftr-489	745	3	,	,	PUNCT
ftr-489	745	4	like	like	ADP
ftr-489	745	5	auditing	audit	VERB
ftr-489	745	6	foreign	foreign	ADJ
ftr-489	745	7	deductions	deduction	NOUN
ftr-489	745	8	,	,	PUNCT
ftr-489	745	9	could	could	AUX
ftr-489	745	10	also	also	ADV
ftr-489	745	11	be	be	AUX
ftr-489	745	12	a	a	DET
ftr-489	745	13	problem	problem	NOUN
ftr-489	745	14	.	.	PUNCT
ftr-489	746	1	138	138	NUM
ftr-489	746	2	.	.	PUNCT
ftr-489	747	1	see	see	VERB
ftr-489	747	2	supra	supra	PROPN
ftr-489	747	3	note	note	PROPN
ftr-489	747	4	24	24	NUM
ftr-489	747	5	and	and	CCONJ
ftr-489	747	6	accompanying	accompany	VERB
ftr-489	747	7	text	text	NOUN
ftr-489	747	8	.	.	PUNCT
ftr-489	748	1	139	139	NUM
ftr-489	748	2	.	.	PUNCT
ftr-489	749	1	but	but	CCONJ
ftr-489	749	2	see	see	VERB
ftr-489	749	3	rev	rev	PROPN
ftr-489	749	4	.	.	PROPN
ftr-489	749	5	rul	rul	PROPN
ftr-489	749	6	.	.	PUNCT
ftr-489	749	7	89	89	NUM
ftr-489	749	8	-	-	SYM
ftr-489	749	9	91	91	NUM
ftr-489	749	10	,	,	PUNCT
ftr-489	749	11	1989	1989	NUM
ftr-489	749	12	-	-	SYM
ftr-489	749	13	2	2	NUM
ftr-489	749	14	c.b	c.b	PROPN
ftr-489	749	15	.	.	PROPN
ftr-489	749	16	129	129	NUM
ftr-489	749	17	.	.	PUNCT
ftr-489	750	1	modifying	modify	VERB
ftr-489	750	2	rev	rev	PROPN
ftr-489	750	3	.	.	PUNCT
ftr-489	751	1	rul	rul	PROPN
ftr-489	751	2	.	.	PUNCT
ftr-489	751	3	80	80	NUM
ftr-489	751	4	-	-	SYM
ftr-489	751	5	222	222	NUM
ftr-489	751	6	,	,	PUNCT
ftr-489	751	7	1982	1982	NUM
ftr-489	751	8	-	-	SYM
ftr-489	751	9	2	2	NUM
ftr-489	751	10	c.b	c.b	PROPN
ftr-489	751	11	.	.	PROPN
ftr-489	751	12	211	211	NUM
ftr-489	751	13	.	.	PUNCT
ftr-489	752	1	140	140	NUM
ftr-489	752	2	.	.	PUNCT
ftr-489	753	1	see	see	VERB
ftr-489	753	2	revenue	revenue	NOUN
ftr-489	753	3	act	act	NOUN
ftr-489	753	4	of	of	ADP
ftr-489	753	5	1934	1934	NUM
ftr-489	753	6	,	,	PUNCT
ftr-489	753	7	§	§	PROPN
ftr-489	753	8	214(a	214(a	PROPN
ftr-489	753	9	)	)	PUNCT
ftr-489	753	10	.	.	PUNCT
ftr-489	754	1	19921	19921	NUM
ftr-489	754	2	florida	florida	PROPN
ftr-489	754	3	tax	tax	NOUN
ftr-489	754	4	review	review	NOUN
ftr-489	754	5	such	such	ADJ
ftr-489	754	6	matters	matter	NOUN
ftr-489	754	7	presumably	presumably	ADV
ftr-489	754	8	could	could	AUX
ftr-489	754	9	be	be	AUX
ftr-489	754	10	resolved	resolve	VERB
ftr-489	754	11	since	since	SCONJ
ftr-489	754	12	the	the	DET
ftr-489	754	13	united	united	PROPN
ftr-489	754	14	states	states	PROPN
ftr-489	754	15	can	can	AUX
ftr-489	754	16	obtain	obtain	VERB
ftr-489	754	17	information	information	NOUN
ftr-489	754	18	from	from	ADP
ftr-489	754	19	the	the	DET
ftr-489	754	20	taxpayer	taxpayer	NOUN
ftr-489	754	21	's	's	PART
ftr-489	754	22	treaty	treaty	NOUN
ftr-489	754	23	country	country	NOUN
ftr-489	754	24	under	under	ADP
ftr-489	754	25	the	the	DET
ftr-489	754	26	treaty	treaty	NOUN
ftr-489	754	27	and	and	CCONJ
ftr-489	754	28	such	such	ADJ
ftr-489	754	29	countries	country	NOUN
ftr-489	754	30	generally	generally	ADV
ftr-489	754	31	impose	impose	VERB
ftr-489	754	32	tax	tax	NOUN
ftr-489	754	33	at	at	ADP
ftr-489	754	34	comparable	comparable	ADJ
ftr-489	754	35	rates	rate	NOUN
ftr-489	754	36	.	.	PUNCT
ftr-489	755	1	the	the	DET
ftr-489	755	2	ali	ali	PROPN
ftr-489	755	3	apparently	apparently	ADV
ftr-489	755	4	believes	believe	VERB
ftr-489	755	5	that	that	SCONJ
ftr-489	755	6	there	there	PRON
ftr-489	755	7	is	be	VERB
ftr-489	755	8	no	no	DET
ftr-489	755	9	discrimination	discrimination	NOUN
ftr-489	755	10	in	in	ADP
ftr-489	755	11	cases	case	NOUN
ftr-489	755	12	of	of	ADP
ftr-489	755	13	withholding	withhold	VERB
ftr-489	755	14	taxes	taxis	NOUN
ftr-489	755	15	since	since	SCONJ
ftr-489	755	16	the	the	DET
ftr-489	755	17	more	more	ADV
ftr-489	755	18	narrow	narrow	ADJ
ftr-489	755	19	withholding	withholding	NOUN
ftr-489	755	20	issue	issue	NOUN
ftr-489	755	21	has	have	AUX
ftr-489	755	22	been	be	AUX
ftr-489	755	23	specifically	specifically	ADV
ftr-489	755	24	dealt	deal	VERB
ftr-489	755	25	with	with	ADP
ftr-489	755	26	by	by	ADP
ftr-489	755	27	parties	party	NOUN
ftr-489	755	28	to	to	ADP
ftr-489	755	29	the	the	DET
ftr-489	755	30	treaty	treaty	NOUN
ftr-489	755	31	in	in	ADP
ftr-489	755	32	establishing	establish	VERB
ftr-489	755	33	withholding	withholding	ADJ
ftr-489	755	34	rates.14	rates.14	PROPN
ftr-489	755	35	'	'	PART
ftr-489	755	36	in	in	ADP
ftr-489	755	37	general	general	ADJ
ftr-489	755	38	,	,	PUNCT
ftr-489	755	39	this	this	DET
ftr-489	755	40	conclusion	conclusion	NOUN
ftr-489	755	41	may	may	AUX
ftr-489	755	42	be	be	AUX
ftr-489	755	43	correct	correct	ADJ
ftr-489	755	44	,	,	PUNCT
ftr-489	755	45	but	but	CCONJ
ftr-489	755	46	changes	change	NOUN
ftr-489	755	47	in	in	ADP
ftr-489	755	48	u.s	u.s	PROPN
ftr-489	755	49	.	.	PROPN
ftr-489	755	50	domestic	domestic	ADJ
ftr-489	755	51	rates	rate	NOUN
ftr-489	755	52	make	make	VERB
ftr-489	755	53	the	the	DET
ftr-489	755	54	argument	argument	NOUN
ftr-489	755	55	seem	seem	VERB
ftr-489	755	56	weaker	weak	ADJ
ftr-489	755	57	.	.	PUNCT
ftr-489	756	1	in	in	ADP
ftr-489	756	2	addition	addition	NOUN
ftr-489	756	3	,	,	PUNCT
ftr-489	756	4	if	if	SCONJ
ftr-489	756	5	discrimination	discrimination	NOUN
ftr-489	756	6	is	be	AUX
ftr-489	756	7	tested	test	VERB
ftr-489	756	8	using	use	VERB
ftr-489	756	9	a	a	DET
ftr-489	756	10	specific	specific	ADJ
ftr-489	756	11	-	-	PUNCT
ftr-489	756	12	taxpayer	taxpayer	NOUN
ftr-489	756	13	's	's	PART
ftr-489	756	14	facts	fact	NOUN
ftr-489	756	15	,	,	PUNCT
ftr-489	756	16	the	the	DET
ftr-489	756	17	conclusion	conclusion	NOUN
ftr-489	756	18	may	may	AUX
ftr-489	756	19	be	be	AUX
ftr-489	756	20	questioned	question	VERB
ftr-489	756	21	in	in	ADP
ftr-489	756	22	many	many	ADJ
ftr-489	756	23	cases	case	NOUN
ftr-489	756	24	.	.	PUNCT
ftr-489	757	1	finally	finally	ADV
ftr-489	757	2	,	,	PUNCT
ftr-489	757	3	since	since	SCONJ
ftr-489	757	4	the	the	DET
ftr-489	757	5	discrimination	discrimination	NOUN
ftr-489	757	6	here	here	ADV
ftr-489	757	7	is	be	AUX
ftr-489	757	8	based	base	VERB
ftr-489	757	9	on	on	ADP
ftr-489	757	10	residence	residence	NOUN
ftr-489	757	11	and	and	CCONJ
ftr-489	757	12	not	not	PART
ftr-489	757	13	nationality	nationality	NOUN
ftr-489	757	14	,	,	PUNCT
ftr-489	757	15	there	there	PRON
ftr-489	757	16	may	may	AUX
ftr-489	757	17	be	be	AUX
ftr-489	757	18	no	no	DET
ftr-489	757	19	discrimination	discrimination	NOUN
ftr-489	757	20	under	under	ADP
ftr-489	757	21	article	article	NOUN
ftr-489	757	22	24(1	24(1	NUM
ftr-489	757	23	)	)	PUNCT
ftr-489	757	24	.	.	PUNCT
ftr-489	758	1	a	a	DET
ftr-489	758	2	more	more	ADV
ftr-489	758	3	detailed	detailed	ADJ
ftr-489	758	4	analysis	analysis	NOUN
ftr-489	758	5	of	of	ADP
ftr-489	758	6	that	that	DET
ftr-489	758	7	provision	provision	NOUN
ftr-489	758	8	and	and	CCONJ
ftr-489	758	9	the	the	DET
ftr-489	758	10	other	other	ADJ
ftr-489	758	11	provisions	provision	NOUN
ftr-489	758	12	of	of	ADP
ftr-489	758	13	the	the	DET
ftr-489	758	14	nondiscrimination	nondiscrimination	NOUN
ftr-489	758	15	article	article	NOUN
ftr-489	758	16	of	of	ADP
ftr-489	758	17	the	the	DET
ftr-489	758	18	1981	1981	NUM
ftr-489	758	19	u.s	u.s	PROPN
ftr-489	758	20	.	.	PROPN
ftr-489	758	21	model	model	NOUN
ftr-489	758	22	follows	follow	VERB
ftr-489	758	23	.	.	PUNCT
ftr-489	759	1	iv	iv	X
ftr-489	759	2	.	.	PUNCT
ftr-489	760	1	the	the	DET
ftr-489	760	2	nationality	nationality	NOUN
ftr-489	760	3	provision	provision	NOUN
ftr-489	760	4	article	article	NOUN
ftr-489	760	5	24(1	24(1	NUM
ftr-489	760	6	)	)	PUNCT
ftr-489	760	7	of	of	ADP
ftr-489	760	8	the	the	DET
ftr-489	760	9	1981	1981	NUM
ftr-489	760	10	u.s	u.s	PROPN
ftr-489	760	11	.	.	PROPN
ftr-489	760	12	model	model	NOUN
ftr-489	760	13	provides	provide	VERB
ftr-489	760	14	:	:	PUNCT
ftr-489	760	15	nationals	national	NOUN
ftr-489	760	16	of	of	ADP
ftr-489	760	17	a	a	DET
ftr-489	760	18	contracting	contracting	NOUN
ftr-489	760	19	state	state	NOUN
ftr-489	760	20	shall	shall	AUX
ftr-489	760	21	not	not	PART
ftr-489	760	22	be	be	AUX
ftr-489	760	23	subjected	subject	VERB
ftr-489	760	24	in	in	ADP
ftr-489	760	25	the	the	DET
ftr-489	760	26	other	other	ADJ
ftr-489	760	27	contracting	contracting	NOUN
ftr-489	760	28	state	state	NOUN
ftr-489	760	29	to	to	ADP
ftr-489	760	30	any	any	DET
ftr-489	760	31	taxation	taxation	NOUN
ftr-489	760	32	or	or	CCONJ
ftr-489	760	33	any	any	DET
ftr-489	760	34	requirement	requirement	NOUN
ftr-489	760	35	connected	connect	VERB
ftr-489	760	36	therewith	therewith	NOUN
ftr-489	760	37	which	which	PRON
ftr-489	760	38	is	be	AUX
ftr-489	760	39	other	other	ADJ
ftr-489	760	40	or	or	CCONJ
ftr-489	760	41	more	more	ADV
ftr-489	760	42	burdensome	burdensome	ADJ
ftr-489	760	43	than	than	ADP
ftr-489	760	44	the	the	DET
ftr-489	760	45	taxation	taxation	NOUN
ftr-489	760	46	and	and	CCONJ
ftr-489	760	47	connected	connected	ADJ
ftr-489	760	48	requirements	requirement	NOUN
ftr-489	760	49	to	to	PART
ftr-489	760	50	which	which	PRON
ftr-489	760	51	nationals	national	NOUN
ftr-489	760	52	of	of	ADP
ftr-489	760	53	that	that	DET
ftr-489	760	54	other	other	ADJ
ftr-489	760	55	state	state	NOUN
ftr-489	760	56	in	in	ADP
ftr-489	760	57	the	the	DET
ftr-489	760	58	same	same	ADJ
ftr-489	760	59	circumstances	circumstance	NOUN
ftr-489	760	60	are	be	AUX
ftr-489	760	61	or	or	CCONJ
ftr-489	760	62	may	may	AUX
ftr-489	760	63	be	be	AUX
ftr-489	760	64	subjected	subject	VERB
ftr-489	760	65	.	.	PUNCT
ftr-489	761	1	this	this	DET
ftr-489	761	2	provision	provision	NOUN
ftr-489	761	3	shall	shall	AUX
ftr-489	761	4	apply	apply	VERB
ftr-489	761	5	to	to	ADP
ftr-489	761	6	persons	person	NOUN
ftr-489	761	7	who	who	PRON
ftr-489	761	8	are	be	AUX
ftr-489	761	9	not	not	PART
ftr-489	761	10	residents	resident	NOUN
ftr-489	761	11	of	of	ADP
ftr-489	761	12	one	one	NUM
ftr-489	761	13	or	or	CCONJ
ftr-489	761	14	both	both	PRON
ftr-489	761	15	of	of	ADP
ftr-489	761	16	the	the	DET
ftr-489	761	17	contracting	contracting	NOUN
ftr-489	761	18	states	state	NOUN
ftr-489	761	19	.	.	PUNCT
ftr-489	762	1	however	however	ADV
ftr-489	762	2	,	,	PUNCT
ftr-489	762	3	for	for	ADP
ftr-489	762	4	the	the	DET
ftr-489	762	5	purposes	purpose	NOUN
ftr-489	762	6	of	of	ADP
ftr-489	762	7	united	united	PROPN
ftr-489	762	8	states	states	PROPN
ftr-489	762	9	tax	tax	NOUN
ftr-489	762	10	,	,	PUNCT
ftr-489	762	11	a	a	DET
ftr-489	762	12	united	united	PROPN
ftr-489	762	13	states	states	PROPN
ftr-489	762	14	national	national	PROPN
ftr-489	762	15	who	who	PRON
ftr-489	762	16	is	be	AUX
ftr-489	762	17	not	not	PART
ftr-489	762	18	a	a	DET
ftr-489	762	19	resident	resident	NOUN
ftr-489	762	20	of	of	ADP
ftr-489	762	21	the	the	DET
ftr-489	762	22	united	united	PROPN
ftr-489	762	23	states	states	PROPN
ftr-489	762	24	and	and	CCONJ
ftr-489	762	25	a	a	DET
ftr-489	762	26	...	...	PUNCT
ftr-489	762	27	national	national	ADJ
ftr-489	762	28	who	who	PRON
ftr-489	762	29	is	be	AUX
ftr-489	762	30	not	not	PART
ftr-489	762	31	a	a	DET
ftr-489	762	32	resident	resident	NOUN
ftr-489	762	33	of	of	ADP
ftr-489	762	34	the	the	DET
ftr-489	762	35	united	united	PROPN
ftr-489	762	36	states	states	PROPN
ftr-489	762	37	are	be	AUX
ftr-489	762	38	not	not	PART
ftr-489	762	39	in	in	ADP
ftr-489	762	40	the	the	DET
ftr-489	762	41	same	same	ADJ
ftr-489	762	42	circumstances	circumstance	NOUN
ftr-489	762	43	.	.	PUNCT
ftr-489	763	1	142	142	NUM
ftr-489	763	2	a.	a.	NOUN
ftr-489	763	3	personal	personal	ADJ
ftr-489	763	4	scope	scope	NOUN
ftr-489	763	5	article	article	NOUN
ftr-489	763	6	24(1	24(1	NUM
ftr-489	763	7	)	)	PUNCT
ftr-489	763	8	of	of	ADP
ftr-489	763	9	the	the	DET
ftr-489	763	10	1981	1981	NUM
ftr-489	763	11	u.s	u.s	PROPN
ftr-489	763	12	.	.	PROPN
ftr-489	763	13	model	model	NOUN
ftr-489	763	14	provides	provide	VERB
ftr-489	763	15	nondiscrimination	nondiscrimination	ADJ
ftr-489	763	16	protection	protection	NOUN
ftr-489	763	17	to	to	ADP
ftr-489	763	18	"	"	PUNCT
ftr-489	763	19	nationals	national	NOUN
ftr-489	763	20	of	of	ADP
ftr-489	763	21	a	a	DET
ftr-489	763	22	contracting	contracting	NOUN
ftr-489	763	23	state	state	NOUN
ftr-489	763	24	.	.	PUNCT
ftr-489	763	25	"	"	PUNCT
ftr-489	764	1	from	from	ADP
ftr-489	764	2	the	the	DET
ftr-489	764	3	united	united	PROPN
ftr-489	764	4	states	states	PROPN
ftr-489	764	5	'	'	PART
ftr-489	764	6	perspective	perspective	NOUN
ftr-489	764	7	,	,	PUNCT
ftr-489	764	8	"	"	PUNCT
ftr-489	764	9	nationals	national	NOUN
ftr-489	764	10	"	"	PUNCT
ftr-489	764	11	means	mean	VERB
ftr-489	764	12	citizens	citizen	NOUN
ftr-489	764	13	whether	whether	SCONJ
ftr-489	764	14	or	or	CCONJ
ftr-489	764	15	not	not	PART
ftr-489	764	16	they	they	PRON
ftr-489	764	17	are	be	AUX
ftr-489	764	18	resident	resident	ADJ
ftr-489	764	19	in	in	ADP
ftr-489	764	20	the	the	DET
ftr-489	764	21	contracting	contracting	NOUN
ftr-489	764	22	state	state	NOUN
ftr-489	764	23	in	in	ADP
ftr-489	764	24	which	which	PRON
ftr-489	764	25	they	they	PRON
ftr-489	764	26	have	have	VERB
ftr-489	764	27	citizenship	citizenship	NOUN
ftr-489	764	28	.	.	PUNCT
ftr-489	765	1	'43	'43	NUM
ftr-489	766	1	although	although	SCONJ
ftr-489	766	2	the	the	DET
ftr-489	766	3	1981	1981	NUM
ftr-489	766	4	u.s	u.s	PROPN
ftr-489	766	5	.	.	PROPN
ftr-489	766	6	model	model	NOUN
ftr-489	766	7	would	would	AUX
ftr-489	766	8	limit	limit	VERB
ftr-489	766	9	this	this	DET
ftr-489	766	10	provision	provision	NOUN
ftr-489	766	11	to	to	ADP
ftr-489	766	12	individuals	individual	NOUN
ftr-489	766	13	,	,	PUNCT
ftr-489	766	14	144	144	NUM
ftr-489	766	15	the	the	DET
ftr-489	766	16	1977	1977	NUM
ftr-489	766	17	oecd	oecd	PROPN
ftr-489	766	18	model	model	NOUN
ftr-489	766	19	and	and	CCONJ
ftr-489	766	20	most	most	ADJ
ftr-489	766	21	of	of	ADP
ftr-489	766	22	the	the	DET
ftr-489	766	23	actual	actual	ADJ
ftr-489	766	24	u.s	u.s	PROPN
ftr-489	766	25	.	.	PROPN
ftr-489	766	26	treaties	treaty	NOUN
ftr-489	766	27	extend	extend	VERB
ftr-489	766	28	this	this	DET
ftr-489	766	29	provision	provision	NOUN
ftr-489	766	30	to	to	ADP
ftr-489	766	31	"	"	PUNCT
ftr-489	766	32	all	all	DET
ftr-489	766	33	legal	legal	ADJ
ftr-489	766	34	persons	person	NOUN
ftr-489	766	35	,	,	PUNCT
ftr-489	766	36	141	141	NUM
ftr-489	766	37	.	.	PUNCT
ftr-489	767	1	a.l.i	a.l.i	PROPN
ftr-489	767	2	.	.	PUNCT
ftr-489	767	3	treaty	treaty	NOUN
ftr-489	767	4	project	project	NOUN
ftr-489	767	5	,	,	PUNCT
ftr-489	767	6	supra	supra	PROPN
ftr-489	767	7	note	note	PROPN
ftr-489	767	8	5	5	NUM
ftr-489	767	9	,	,	PUNCT
ftr-489	767	10	i.a.3	i.a.3	ADJ
ftr-489	767	11	and	and	CCONJ
ftr-489	767	12	iii	iii	NOUN
ftr-489	767	13	,	,	PUNCT
ftr-489	767	14	at	at	ADP
ftr-489	767	15	257	257	NUM
ftr-489	767	16	,	,	PUNCT
ftr-489	767	17	263	263	NUM
ftr-489	767	18	.	.	PUNCT
ftr-489	767	19	142	142	NUM
ftr-489	767	20	.	.	PUNCT
ftr-489	767	21	1981	1981	NUM
ftr-489	767	22	u.s	u.s	PROPN
ftr-489	767	23	.	.	PROPN
ftr-489	767	24	model	model	PROPN
ftr-489	767	25	,	,	PUNCT
ftr-489	767	26	supra	supra	PROPN
ftr-489	767	27	note	note	NOUN
ftr-489	767	28	7	7	NUM
ftr-489	767	29	,	,	PUNCT
ftr-489	767	30	art	art	NOUN
ftr-489	767	31	.	.	PUNCT
ftr-489	768	1	24	24	NUM
ftr-489	768	2	,	,	PUNCT
ftr-489	768	3	para	para	NOUN
ftr-489	768	4	.	.	PUNCT
ftr-489	769	1	1	1	NUM
ftr-489	769	2	.	.	X
ftr-489	769	3	143	143	NUM
ftr-489	769	4	.	.	PUNCT
ftr-489	770	1	i	i	PRON
ftr-489	770	2	d.	d.	PROPN
ftr-489	770	3	cf	cf	PROPN
ftr-489	770	4	.	.	PUNCT
ftr-489	771	1	u.s.-can	u.s.-can	PROPN
ftr-489	771	2	.	.	PUNCT
ftr-489	772	1	treaty	treaty	NOUN
ftr-489	772	2	,	,	PUNCT
ftr-489	772	3	supra	supra	PROPN
ftr-489	772	4	note	note	PROPN
ftr-489	772	5	15	15	NUM
ftr-489	772	6	(	(	PUNCT
ftr-489	772	7	utilizing	utilize	VERB
ftr-489	772	8	a	a	DET
ftr-489	772	9	most	most	ADV
ftr-489	772	10	favored	favor	VERB
ftr-489	772	11	nation	nation	NOUN
ftr-489	772	12	comparison	comparison	NOUN
ftr-489	772	13	for	for	ADP
ftr-489	772	14	nonresident	nonresident	ADJ
ftr-489	772	15	citizens	citizen	NOUN
ftr-489	772	16	)	)	PUNCT
ftr-489	772	17	.	.	PUNCT
ftr-489	773	1	144	144	NUM
ftr-489	773	2	.	.	X
ftr-489	773	3	1981	1981	NUM
ftr-489	773	4	u.s	u.s	PROPN
ftr-489	773	5	.	.	PROPN
ftr-489	773	6	model	model	PROPN
ftr-489	773	7	,	,	PUNCT
ftr-489	773	8	supra	supra	PROPN
ftr-489	773	9	note	note	NOUN
ftr-489	773	10	7	7	NUM
ftr-489	773	11	,	,	PUNCT
ftr-489	773	12	art	art	NOUN
ftr-489	773	13	.	.	PUNCT
ftr-489	774	1	24	24	NUM
ftr-489	774	2	,	,	PUNCT
ftr-489	774	3	para	para	NOUN
ftr-489	774	4	.	.	PUNCT
ftr-489	775	1	2(b	2(b	NUM
ftr-489	775	2	)	)	PUNCT
ftr-489	775	3	.	.	PUNCT
ftr-489	776	1	[	[	X
ftr-489	776	2	vol	vol	NOUN
ftr-489	776	3	.	.	NOUN
ftr-489	776	4	1:2	1:2	NUM
ftr-489	776	5	treatv	treatv	NOUN
ftr-489	776	6	-	-	PUNCT
ftr-489	776	7	based	base	VERB
ftr-489	776	8	nondiscrinmination	nondiscrinmination	NOUN
ftr-489	776	9	partnerships	partnership	NOUN
ftr-489	776	10	and	and	CCONJ
ftr-489	776	11	associations	association	NOUN
ftr-489	776	12	deriving	derive	VERB
ftr-489	776	13	their	their	PRON
ftr-489	776	14	status	status	NOUN
ftr-489	776	15	as	as	ADP
ftr-489	776	16	such	such	ADJ
ftr-489	776	17	from	from	ADP
ftr-489	776	18	the	the	DET
ftr-489	776	19	laws	law	NOUN
ftr-489	776	20	in	in	ADP
ftr-489	776	21	force	force	NOUN
ftr-489	776	22	in	in	ADP
ftr-489	776	23	a	a	DET
ftr-489	776	24	contracting	contracting	NOUN
ftr-489	776	25	state	state	NOUN
ftr-489	776	26	.	.	PUNCT
ftr-489	777	1	"'45	"'45	PROPN
ftr-489	777	2	the	the	DET
ftr-489	777	3	failure	failure	NOUN
ftr-489	777	4	to	to	PART
ftr-489	777	5	define	define	VERB
ftr-489	777	6	"	"	PUNCT
ftr-489	777	7	partnership	partnership	NOUN
ftr-489	777	8	"	"	PUNCT
ftr-489	777	9	or	or	CCONJ
ftr-489	777	10	to	to	PART
ftr-489	777	11	limit	limit	VERB
ftr-489	777	12	the	the	DET
ftr-489	777	13	definition	definition	NOUN
ftr-489	777	14	raises	raise	VERB
ftr-489	777	15	the	the	DET
ftr-489	777	16	issue	issue	NOUN
ftr-489	777	17	whether	whether	SCONJ
ftr-489	777	18	a	a	DET
ftr-489	777	19	partnership	partnership	NOUN
ftr-489	777	20	,	,	PUNCT
ftr-489	777	21	some	some	PRON
ftr-489	777	22	or	or	CCONJ
ftr-489	777	23	all	all	PRON
ftr-489	777	24	of	of	ADP
ftr-489	777	25	whose	whose	DET
ftr-489	777	26	partners	partner	NOUN
ftr-489	777	27	are	be	AUX
ftr-489	777	28	not	not	PART
ftr-489	777	29	residents	resident	NOUN
ftr-489	777	30	of	of	ADP
ftr-489	777	31	the	the	DET
ftr-489	777	32	united	united	PROPN
ftr-489	777	33	states	states	PROPN
ftr-489	777	34	for	for	ADP
ftr-489	777	35	tax	tax	NOUN
ftr-489	777	36	purposes	purpose	NOUN
ftr-489	777	37	,	,	PUNCT
ftr-489	777	38	or	or	CCONJ
ftr-489	777	39	a	a	DET
ftr-489	777	40	trust	trust	NOUN
ftr-489	777	41	or	or	CCONJ
ftr-489	777	42	estate	estate	NOUN
ftr-489	777	43	,	,	PUNCT
ftr-489	777	44	some	some	PRON
ftr-489	777	45	or	or	CCONJ
ftr-489	777	46	all	all	PRON
ftr-489	777	47	of	of	ADP
ftr-489	777	48	whose	whose	DET
ftr-489	777	49	beneficiaries	beneficiary	NOUN
ftr-489	777	50	are	be	AUX
ftr-489	777	51	not	not	PART
ftr-489	777	52	subject	subject	ADJ
ftr-489	777	53	to	to	ADP
ftr-489	777	54	u.s	u.s	PROPN
ftr-489	777	55	.	.	PROPN
ftr-489	777	56	tax	tax	NOUN
ftr-489	777	57	,	,	PUNCT
ftr-489	777	58	is	be	AUX
ftr-489	777	59	covered	cover	VERB
ftr-489	777	60	by	by	ADP
ftr-489	777	61	this	this	DET
ftr-489	777	62	provision	provision	NOUN
ftr-489	777	63	.	.	PUNCT
ftr-489	778	1	normally	normally	ADV
ftr-489	778	2	,	,	PUNCT
ftr-489	778	3	the	the	DET
ftr-489	778	4	question	question	NOUN
ftr-489	778	5	would	would	AUX
ftr-489	778	6	be	be	AUX
ftr-489	778	7	answered	answer	VERB
ftr-489	778	8	by	by	ADP
ftr-489	778	9	article	article	NOUN
ftr-489	778	10	4	4	NUM
ftr-489	778	11	of	of	ADP
ftr-489	778	12	the	the	DET
ftr-489	778	13	1981	1981	NUM
ftr-489	778	14	u.s	u.s	PROPN
ftr-489	778	15	.	.	PROPN
ftr-489	778	16	model	model	PROPN
ftr-489	778	17	,	,	PUNCT
ftr-489	778	18	which	which	PRON
ftr-489	778	19	states	state	VERB
ftr-489	778	20	:	:	PUNCT
ftr-489	778	21	in	in	ADP
ftr-489	778	22	the	the	DET
ftr-489	778	23	case	case	NOUN
ftr-489	778	24	of	of	ADP
ftr-489	778	25	income	income	NOUN
ftr-489	778	26	derived	derive	VERB
ftr-489	778	27	or	or	CCONJ
ftr-489	778	28	paid	pay	VERB
ftr-489	778	29	by	by	ADP
ftr-489	778	30	a	a	DET
ftr-489	778	31	partnership	partnership	NOUN
ftr-489	778	32	,	,	PUNCT
ftr-489	778	33	estate	estate	NOUN
ftr-489	778	34	,	,	PUNCT
ftr-489	778	35	or	or	CCONJ
ftr-489	778	36	trust	trust	NOUN
ftr-489	778	37	,	,	PUNCT
ftr-489	778	38	this	this	DET
ftr-489	778	39	term	term	NOUN
ftr-489	778	40	[	[	X
ftr-489	778	41	"	"	PUNCT
ftr-489	778	42	resident	resident	NOUN
ftr-489	778	43	"	"	PUNCT
ftr-489	778	44	]	]	PUNCT
ftr-489	778	45	applies	apply	VERB
ftr-489	778	46	only	only	ADV
ftr-489	778	47	to	to	ADP
ftr-489	778	48	the	the	DET
ftr-489	778	49	extent	extent	NOUN
ftr-489	778	50	that	that	SCONJ
ftr-489	778	51	the	the	DET
ftr-489	778	52	income	income	NOUN
ftr-489	778	53	derived	derive	VERB
ftr-489	778	54	by	by	ADP
ftr-489	778	55	such	such	ADJ
ftr-489	778	56	partnership	partnership	NOUN
ftr-489	778	57	,	,	PUNCT
ftr-489	778	58	estate	estate	NOUN
ftr-489	778	59	,	,	PUNCT
ftr-489	778	60	or	or	CCONJ
ftr-489	778	61	trust	trust	NOUN
ftr-489	778	62	is	be	AUX
ftr-489	778	63	subject	subject	ADJ
ftr-489	778	64	to	to	ADP
ftr-489	778	65	tax	tax	NOUN
ftr-489	778	66	in	in	ADP
ftr-489	778	67	that	that	DET
ftr-489	778	68	state	state	NOUN
ftr-489	778	69	as	as	ADP
ftr-489	778	70	the	the	DET
ftr-489	778	71	income	income	NOUN
ftr-489	778	72	of	of	ADP
ftr-489	778	73	a	a	DET
ftr-489	778	74	resident	resident	NOUN
ftr-489	778	75	,	,	PUNCT
ftr-489	778	76	either	either	CCONJ
ftr-489	778	77	in	in	ADP
ftr-489	778	78	its	its	PRON
ftr-489	778	79	hands	hand	NOUN
ftr-489	778	80	or	or	CCONJ
ftr-489	778	81	in	in	ADP
ftr-489	778	82	the	the	DET
ftr-489	778	83	hands	hand	NOUN
ftr-489	778	84	of	of	ADP
ftr-489	778	85	its	its	PRON
ftr-489	778	86	partners	partner	NOUN
ftr-489	778	87	or	or	CCONJ
ftr-489	778	88	beneficiaries	beneficiary	NOUN
ftr-489	778	89	.	.	PUNCT
ftr-489	779	1	46	46	NUM
ftr-489	779	2	however	however	ADV
ftr-489	779	3	,	,	PUNCT
ftr-489	779	4	the	the	DET
ftr-489	779	5	term	term	NOUN
ftr-489	779	6	employed	employ	VERB
ftr-489	779	7	in	in	ADP
ftr-489	779	8	the	the	DET
ftr-489	779	9	nondiscrimination	nondiscrimination	NOUN
ftr-489	779	10	provision	provision	NOUN
ftr-489	779	11	of	of	ADP
ftr-489	779	12	the	the	DET
ftr-489	779	13	1981	1981	NUM
ftr-489	779	14	u.s	u.s	PROPN
ftr-489	779	15	.	.	PROPN
ftr-489	779	16	model	model	NOUN
ftr-489	779	17	is	be	AUX
ftr-489	779	18	"	"	PUNCT
ftr-489	779	19	national	national	ADJ
ftr-489	779	20	"	"	PUNCT
ftr-489	779	21	not	not	PART
ftr-489	779	22	"	"	PUNCT
ftr-489	779	23	resident	resident	NOUN
ftr-489	779	24	.	.	PUNCT
ftr-489	779	25	"	"	PUNCT
ftr-489	780	1	under	under	ADP
ftr-489	780	2	civil	civil	ADJ
ftr-489	780	3	law	law	NOUN
ftr-489	780	4	a	a	DET
ftr-489	780	5	partnership	partnership	NOUN
ftr-489	780	6	is	be	AUX
ftr-489	780	7	generally	generally	ADV
ftr-489	780	8	considered	consider	VERB
ftr-489	780	9	a	a	DET
ftr-489	780	10	legal	legal	ADJ
ftr-489	780	11	person	person	NOUN
ftr-489	780	12	and	and	CCONJ
ftr-489	780	13	would	would	AUX
ftr-489	780	14	presumably	presumably	ADV
ftr-489	780	15	be	be	AUX
ftr-489	780	16	considered	consider	VERB
ftr-489	780	17	a	a	DET
ftr-489	780	18	national	national	ADJ
ftr-489	780	19	;	;	PUNCT
ftr-489	780	20	but	but	CCONJ
ftr-489	780	21	under	under	ADP
ftr-489	780	22	common	common	ADJ
ftr-489	780	23	law	law	NOUN
ftr-489	780	24	it	it	PRON
ftr-489	780	25	is	be	AUX
ftr-489	780	26	not	not	PART
ftr-489	780	27	considered	consider	VERB
ftr-489	780	28	a	a	DET
ftr-489	780	29	legal	legal	ADJ
ftr-489	780	30	person	person	NOUN
ftr-489	780	31	.	.	PUNCT
ftr-489	781	1	although	although	SCONJ
ftr-489	781	2	the	the	DET
ftr-489	781	3	united	united	PROPN
ftr-489	781	4	states	states	PROPN
ftr-489	781	5	is	be	AUX
ftr-489	781	6	a	a	DET
ftr-489	781	7	common	common	ADJ
ftr-489	781	8	law	law	NOUN
ftr-489	781	9	jurisdiction	jurisdiction	NOUN
ftr-489	781	10	,	,	PUNCT
ftr-489	781	11	the	the	DET
ftr-489	781	12	treatment	treatment	NOUN
ftr-489	781	13	of	of	ADP
ftr-489	781	14	partnerships	partnership	NOUN
ftr-489	781	15	in	in	ADP
ftr-489	781	16	the	the	DET
ftr-489	781	17	united	united	PROPN
ftr-489	781	18	states	states	PROPN
ftr-489	781	19	is	be	AUX
ftr-489	781	20	not	not	PART
ftr-489	781	21	presently	presently	ADV
ftr-489	781	22	clear	clear	ADJ
ftr-489	781	23	.	.	PUNCT
ftr-489	782	1	early	early	ADJ
ftr-489	782	2	drafts	draft	NOUN
ftr-489	782	3	of	of	ADP
ftr-489	782	4	the	the	DET
ftr-489	782	5	uniform	uniform	PROPN
ftr-489	782	6	partnership	partnership	PROPN
ftr-489	782	7	act	act	PROPN
ftr-489	782	8	treated	treat	VERB
ftr-489	782	9	a	a	DET
ftr-489	782	10	partnership	partnership	NOUN
ftr-489	782	11	as	as	ADP
ftr-489	782	12	a	a	DET
ftr-489	782	13	legal	legal	ADJ
ftr-489	782	14	person	person	NOUN
ftr-489	782	15	:	:	PUNCT
ftr-489	782	16	"	"	PUNCT
ftr-489	782	17	a	a	DET
ftr-489	782	18	partnership	partnership	NOUN
ftr-489	782	19	is	be	AUX
ftr-489	782	20	a	a	DET
ftr-489	782	21	legal	legal	ADJ
ftr-489	782	22	person	person	NOUN
ftr-489	782	23	formed	form	VERB
ftr-489	782	24	by	by	ADP
ftr-489	782	25	the	the	DET
ftr-489	782	26	association	association	NOUN
ftr-489	782	27	of	of	ADP
ftr-489	782	28	two	two	NUM
ftr-489	782	29	or	or	CCONJ
ftr-489	782	30	more	more	ADJ
ftr-489	782	31	individuals	individual	NOUN
ftr-489	782	32	for	for	ADP
ftr-489	782	33	the	the	DET
ftr-489	782	34	purpose	purpose	NOUN
ftr-489	782	35	of	of	ADP
ftr-489	782	36	carrying	carry	VERB
ftr-489	782	37	on	on	ADP
ftr-489	782	38	a	a	DET
ftr-489	782	39	business	business	NOUN
ftr-489	782	40	with	with	ADP
ftr-489	782	41	a	a	DET
ftr-489	782	42	view	view	NOUN
ftr-489	782	43	to	to	AUX
ftr-489	782	44	profit	profit	NOUN
ftr-489	782	45	.	.	PUNCT
ftr-489	783	1	"	"	PUNCT
ftr-489	783	2	'	'	PUNCT
ftr-489	783	3	47	47	NUM
ftr-489	783	4	however	however	ADV
ftr-489	783	5	,	,	PUNCT
ftr-489	783	6	after	after	ADP
ftr-489	783	7	the	the	DET
ftr-489	783	8	death	death	NOUN
ftr-489	783	9	of	of	ADP
ftr-489	783	10	the	the	DET
ftr-489	783	11	chief	chief	ADJ
ftr-489	783	12	draftsman	draftsman	NOUN
ftr-489	783	13	of	of	ADP
ftr-489	783	14	the	the	DET
ftr-489	783	15	uniform	uniform	PROPN
ftr-489	783	16	partnership	partnership	PROPN
ftr-489	783	17	act	act	PROPN
ftr-489	783	18	,	,	PUNCT
ftr-489	783	19	his	his	PRON
ftr-489	783	20	successors	successor	NOUN
ftr-489	783	21	eliminated	eliminate	VERB
ftr-489	783	22	the	the	DET
ftr-489	783	23	reference	reference	NOUN
ftr-489	783	24	to	to	ADP
ftr-489	783	25	a	a	DET
ftr-489	783	26	legal	legal	ADJ
ftr-489	783	27	person	person	NOUN
ftr-489	783	28	and	and	CCONJ
ftr-489	783	29	left	leave	VERB
ftr-489	783	30	the	the	DET
ftr-489	783	31	law	law	NOUN
ftr-489	783	32	unclear	unclear	ADJ
ftr-489	783	33	.	.	PUNCT
ftr-489	783	34	"	"	PUNCT
ftr-489	784	1	s	s	AUX
ftr-489	784	2	in	in	ADP
ftr-489	784	3	unger	unger	PROPN
ftr-489	784	4	v.	v.	PROPN
ftr-489	784	5	conunissioner	conunissioner	PROPN
ftr-489	784	6	,	,	PUNCT
ftr-489	784	7	"	"	PUNCT
ftr-489	784	8	'	'	PUNCT
ftr-489	784	9	involving	involve	VERB
ftr-489	784	10	whether	whether	SCONJ
ftr-489	784	11	a	a	DET
ftr-489	784	12	canadian	canadian	ADJ
ftr-489	784	13	limited	limited	ADJ
ftr-489	784	14	partner	partner	NOUN
ftr-489	784	15	in	in	ADP
ftr-489	784	16	a	a	DET
ftr-489	784	17	u.s	u.s	PROPN
ftr-489	784	18	.	.	PROPN
ftr-489	784	19	partnership	partnership	NOUN
ftr-489	784	20	had	have	VERB
ftr-489	784	21	a	a	DET
ftr-489	784	22	permanent	permanent	ADJ
ftr-489	784	23	establishment	establishment	NOUN
ftr-489	784	24	in	in	ADP
ftr-489	784	25	the	the	DET
ftr-489	784	26	united	united	PROPN
ftr-489	784	27	states	states	PROPN
ftr-489	784	28	,	,	PUNCT
ftr-489	784	29	the	the	DET
ftr-489	784	30	tax	tax	NOUN
ftr-489	784	31	court	court	NOUN
ftr-489	784	32	responded	respond	VERB
ftr-489	784	33	as	as	SCONJ
ftr-489	784	34	follows	follow	VERB
ftr-489	784	35	to	to	ADP
ftr-489	784	36	the	the	DET
ftr-489	784	37	canadian	canadian	ADJ
ftr-489	784	38	taxpayer	taxpayer	NOUN
ftr-489	784	39	's	's	PART
ftr-489	784	40	argument	argument	NOUN
ftr-489	784	41	that	that	SCONJ
ftr-489	784	42	the	the	DET
ftr-489	784	43	"	"	PUNCT
ftr-489	784	44	modem	modem	NOUN
ftr-489	784	45	theory	theory	NOUN
ftr-489	784	46	"	"	PUNCT
ftr-489	784	47	of	of	ADP
ftr-489	784	48	a	a	DET
ftr-489	784	49	partnership	partnership	NOUN
ftr-489	784	50	was	be	AUX
ftr-489	784	51	to	to	PART
ftr-489	784	52	treat	treat	VERB
ftr-489	784	53	it	it	PRON
ftr-489	784	54	as	as	ADP
ftr-489	784	55	a	a	DET
ftr-489	784	56	legal	legal	ADJ
ftr-489	784	57	entity	entity	NOUN
ftr-489	784	58	:	:	PUNCT
ftr-489	784	59	the	the	DET
ftr-489	784	60	interpretation	interpretation	NOUN
ftr-489	784	61	of	of	ADP
ftr-489	784	62	the	the	DET
ftr-489	784	63	law	law	NOUN
ftr-489	784	64	of	of	ADP
ftr-489	784	65	partnership	partnership	NOUN
ftr-489	784	66	which	which	DET
ftr-489	784	67	petitioner	petitioner	NOUN
ftr-489	784	68	alleges	allege	VERB
ftr-489	784	69	is	be	AUX
ftr-489	784	70	more	more	ADJ
ftr-489	784	71	'	'	PUNCT
ftr-489	784	72	modem	modem	NOUN
ftr-489	784	73	'	'	PUNCT
ftr-489	784	74	is	be	AUX
ftr-489	784	75	not	not	PART
ftr-489	784	76	a	a	DET
ftr-489	784	77	recently	recently	ADV
ftr-489	784	78	evolved	evolve	VERB
ftr-489	784	79	145	145	NUM
ftr-489	784	80	.	.	PUNCT
ftr-489	785	1	1977	1977	NUM
ftr-489	785	2	oecd	oecd	PROPN
ftr-489	785	3	model	model	PROPN
ftr-489	785	4	,	,	PUNCT
ftr-489	785	5	supra	supra	PROPN
ftr-489	785	6	note	note	NOUN
ftr-489	785	7	4	4	NUM
ftr-489	785	8	,	,	PUNCT
ftr-489	785	9	art	art	NOUN
ftr-489	785	10	.	.	PUNCT
ftr-489	786	1	24	24	NUM
ftr-489	786	2	,	,	PUNCT
ftr-489	786	3	para	para	NOUN
ftr-489	786	4	.	.	PUNCT
ftr-489	787	1	2(b	2(b	NUM
ftr-489	787	2	)	)	PUNCT
ftr-489	787	3	.	.	PUNCT
ftr-489	788	1	146	146	NUM
ftr-489	788	2	.	.	X
ftr-489	788	3	1981	1981	NUM
ftr-489	788	4	u.s	u.s	PROPN
ftr-489	788	5	.	.	PROPN
ftr-489	788	6	model	model	PROPN
ftr-489	788	7	,	,	PUNCT
ftr-489	788	8	supra	supra	PROPN
ftr-489	788	9	note	note	NOUN
ftr-489	788	10	7	7	NUM
ftr-489	788	11	,	,	PUNCT
ftr-489	788	12	art	art	NOUN
ftr-489	788	13	.	.	PUNCT
ftr-489	789	1	4	4	NUM
ftr-489	789	2	,	,	PUNCT
ftr-489	789	3	para	para	NOUN
ftr-489	789	4	.	.	PUNCT
ftr-489	790	1	i(b	i(b	PROPN
ftr-489	790	2	)	)	PUNCT
ftr-489	790	3	.	.	PUNCT
ftr-489	791	1	147	147	NUM
ftr-489	791	2	.	.	PUNCT
ftr-489	792	1	cf	cf	NOUN
ftr-489	792	2	.	.	PUNCT
ftr-489	793	1	unif	unif	PROPN
ftr-489	793	2	.	.	PROPN
ftr-489	794	1	partnership	partnership	PROPN
ftr-489	794	2	act	act	PROPN
ftr-489	794	3	§	§	PROPN
ftr-489	794	4	1(i	1(i	NUM
ftr-489	794	5	)	)	PUNCT
ftr-489	794	6	(	(	PUNCT
ftr-489	794	7	2d	2d	NUM
ftr-489	794	8	tent	tent	NOUN
ftr-489	794	9	.	.	PUNCT
ftr-489	795	1	draft	draft	NOUN
ftr-489	795	2	1909	1909	NUM
ftr-489	795	3	)	)	PUNCT
ftr-489	795	4	.	.	PUNCT
ftr-489	796	1	148	148	NUM
ftr-489	796	2	.	.	PUNCT
ftr-489	797	1	see	see	VERB
ftr-489	797	2	generally	generally	ADV
ftr-489	797	3	i	i	PRON
ftr-489	797	4	alan	alan	PROPN
ftr-489	797	5	r.	r.	PROPN
ftr-489	797	6	bromberg	bromberg	PROPN
ftr-489	797	7	&	&	CCONJ
ftr-489	797	8	larry	larry	PROPN
ftr-489	797	9	e.	e.	PROPN
ftr-489	797	10	ribstein	ribstein	PROPN
ftr-489	797	11	,	,	PUNCT
ftr-489	797	12	bromberg	bromberg	PROPN
ftr-489	797	13	and	and	CCONJ
ftr-489	797	14	ribstein	ribstein	VERB
ftr-489	797	15	on	on	ADP
ftr-489	797	16	partnership	partnership	NOUN
ftr-489	797	17	§	§	PROPN
ftr-489	797	18	1.03	1.03	NUM
ftr-489	797	19	(	(	PUNCT
ftr-489	797	20	1991	1991	NUM
ftr-489	797	21	)	)	PUNCT
ftr-489	797	22	.	.	PUNCT
ftr-489	798	1	149	149	NUM
ftr-489	798	2	.	.	X
ftr-489	799	1	58	58	NUM
ftr-489	799	2	t.c.m	t.c.m	NOUN
ftr-489	799	3	.	.	PUNCT
ftr-489	800	1	(	(	PUNCT
ftr-489	800	2	cch	cch	NOUN
ftr-489	800	3	)	)	PUNCT
ftr-489	800	4	1157	1157	NUM
ftr-489	800	5	,	,	PUNCT
ftr-489	800	6	1160	1160	NUM
ftr-489	800	7	,	,	PUNCT
ftr-489	800	8	t.c.m	t.c.m	INTJ
ftr-489	800	9	.	.	PUNCT
ftr-489	801	1	(	(	PUNCT
ftr-489	801	2	p	p	NOUN
ftr-489	801	3	-	-	PUNCT
ftr-489	801	4	h	h	NOUN
ftr-489	801	5	)	)	PUNCT
ftr-489	801	6	1	1	NUM
ftr-489	801	7	90.015	90.015	NUM
ftr-489	801	8	(	(	PUNCT
ftr-489	801	9	1990	1990	NUM
ftr-489	801	10	)	)	PUNCT
ftr-489	801	11	.	.	PUNCT
ftr-489	802	1	19921	19921	NUM
ftr-489	802	2	florida	florida	PROPN
ftr-489	802	3	tax	tax	PROPN
ftr-489	802	4	review	review	NOUN
ftr-489	802	5	interpretation	interpretation	NOUN
ftr-489	802	6	.	.	PUNCT
ftr-489	803	1	rather	rather	ADV
ftr-489	803	2	it	it	PRON
ftr-489	803	3	is	be	AUX
ftr-489	803	4	merely	merely	ADV
ftr-489	803	5	a	a	DET
ftr-489	803	6	competing	compete	VERB
ftr-489	803	7	view	view	NOUN
ftr-489	803	8	which	which	PRON
ftr-489	803	9	places	place	VERB
ftr-489	803	10	more	more	ADJ
ftr-489	803	11	emphasis	emphasis	NOUN
ftr-489	803	12	on	on	ADP
ftr-489	803	13	the	the	DET
ftr-489	803	14	entity	entity	NOUN
ftr-489	803	15	theory	theory	NOUN
ftr-489	803	16	of	of	ADP
ftr-489	803	17	partnership	partnership	NOUN
ftr-489	803	18	than	than	ADP
ftr-489	803	19	on	on	ADP
ftr-489	803	20	the	the	DET
ftr-489	803	21	aggregate	aggregate	ADJ
ftr-489	803	22	theory	theory	NOUN
ftr-489	803	23	of	of	ADP
ftr-489	803	24	partnership	partnership	NOUN
ftr-489	803	25	.	.	PUNCT
ftr-489	804	1	the	the	DET
ftr-489	804	2	entity	entity	NOUN
ftr-489	804	3	theory	theory	NOUN
ftr-489	804	4	holds	hold	VERB
ftr-489	804	5	the	the	DET
ftr-489	804	6	nature	nature	NOUN
ftr-489	804	7	of	of	ADP
ftr-489	804	8	a	a	DET
ftr-489	804	9	partnership	partnership	NOUN
ftr-489	804	10	to	to	PART
ftr-489	804	11	be	be	AUX
ftr-489	804	12	such	such	ADJ
ftr-489	804	13	that	that	SCONJ
ftr-489	804	14	the	the	DET
ftr-489	804	15	partnership	partnership	NOUN
ftr-489	804	16	is	be	AUX
ftr-489	804	17	a	a	DET
ftr-489	804	18	distinct	distinct	ADJ
ftr-489	804	19	legal	legal	ADJ
ftr-489	804	20	entity	entity	NOUN
ftr-489	804	21	separate	separate	ADJ
ftr-489	804	22	from	from	ADP
ftr-489	804	23	its	its	PRON
ftr-489	804	24	partners	partner	NOUN
ftr-489	804	25	.	.	PUNCT
ftr-489	805	1	the	the	DET
ftr-489	805	2	aggregate	aggregate	ADJ
ftr-489	805	3	theory	theory	NOUN
ftr-489	805	4	on	on	ADP
ftr-489	805	5	the	the	DET
ftr-489	805	6	other	other	ADJ
ftr-489	805	7	hand	hand	NOUN
ftr-489	805	8	considers	consider	VERB
ftr-489	805	9	the	the	DET
ftr-489	805	10	partners	partner	NOUN
ftr-489	805	11	of	of	ADP
ftr-489	805	12	a	a	DET
ftr-489	805	13	partnership	partnership	NOUN
ftr-489	805	14	as	as	ADP
ftr-489	805	15	not	not	PART
ftr-489	805	16	forming	form	VERB
ftr-489	805	17	a	a	DET
ftr-489	805	18	collective	collective	ADJ
ftr-489	805	19	whole	whole	NOUN
ftr-489	805	20	.	.	PUNCT
ftr-489	806	1	rather	rather	ADV
ftr-489	806	2	the	the	DET
ftr-489	806	3	partnership	partnership	NOUN
ftr-489	806	4	is	be	AUX
ftr-489	806	5	viewed	view	VERB
ftr-489	806	6	as	as	ADP
ftr-489	806	7	merely	merely	ADV
ftr-489	806	8	an	an	DET
ftr-489	806	9	aggregate	aggregate	NOUN
ftr-489	806	10	of	of	ADP
ftr-489	806	11	the	the	DET
ftr-489	806	12	individual	individual	ADJ
ftr-489	806	13	partners	partner	NOUN
ftr-489	806	14	of	of	ADP
ftr-489	806	15	which	which	PRON
ftr-489	806	16	it	it	PRON
ftr-489	806	17	is	be	AUX
ftr-489	806	18	comprised	comprise	VERB
ftr-489	806	19	.	.	PUNCT
ftr-489	807	1	a	a	DET
ftr-489	807	2	resolution	resolution	NOUN
ftr-489	807	3	of	of	ADP
ftr-489	807	4	the	the	DET
ftr-489	807	5	dispute	dispute	NOUN
ftr-489	807	6	concerning	concern	VERB
ftr-489	807	7	whether	whether	SCONJ
ftr-489	807	8	the	the	DET
ftr-489	807	9	entity	entity	NOUN
ftr-489	807	10	theory	theory	NOUN
ftr-489	807	11	or	or	CCONJ
ftr-489	807	12	aggregate	aggregate	ADJ
ftr-489	807	13	theory	theory	NOUN
ftr-489	807	14	of	of	ADP
ftr-489	807	15	partnership	partnership	NOUN
ftr-489	807	16	should	should	AUX
ftr-489	807	17	be	be	AUX
ftr-489	807	18	applied	apply	VERB
ftr-489	807	19	for	for	SCONJ
ftr-489	807	20	all	all	DET
ftr-489	807	21	purposes	purpose	NOUN
ftr-489	807	22	has	have	AUX
ftr-489	807	23	not	not	PART
ftr-489	807	24	been	be	AUX
ftr-489	807	25	reached	reach	VERB
ftr-489	807	26	.	.	PUNCT
ftr-489	808	1	the	the	DET
ftr-489	808	2	character	character	NOUN
ftr-489	808	3	attributed	attribute	VERB
ftr-489	808	4	to	to	ADP
ftr-489	808	5	a	a	DET
ftr-489	808	6	partnership	partnership	NOUN
ftr-489	808	7	varies	vary	VERB
ftr-489	808	8	from	from	ADP
ftr-489	808	9	case	case	NOUN
ftr-489	808	10	to	to	PART
ftr-489	808	11	case	case	VERB
ftr-489	808	12	,	,	PUNCT
ftr-489	808	13	sometimes	sometimes	ADV
ftr-489	808	14	even	even	ADV
ftr-489	808	15	within	within	ADP
ftr-489	808	16	jurisdictions	jurisdiction	NOUN
ftr-489	808	17	,	,	PUNCT
ftr-489	808	18	often	often	ADV
ftr-489	808	19	depending	depend	VERB
ftr-489	808	20	on	on	ADP
ftr-489	808	21	the	the	DET
ftr-489	808	22	issue	issue	NOUN
ftr-489	808	23	to	to	PART
ftr-489	808	24	be	be	AUX
ftr-489	808	25	decided	decide	VERB
ftr-489	808	26	.	.	PUNCT
ftr-489	809	1	5	5	NUM
ftr-489	809	2	'	'	PUNCT
ftr-489	809	3	even	even	ADV
ftr-489	809	4	if	if	SCONJ
ftr-489	809	5	a	a	DET
ftr-489	809	6	u.s	u.s	PROPN
ftr-489	809	7	.	.	PROPN
ftr-489	809	8	partnership	partnership	NOUN
ftr-489	809	9	composed	compose	VERB
ftr-489	809	10	of	of	ADP
ftr-489	809	11	all	all	DET
ftr-489	809	12	nonresident	nonresident	ADJ
ftr-489	809	13	alien	alien	ADJ
ftr-489	809	14	partners	partner	NOUN
ftr-489	809	15	was	be	AUX
ftr-489	809	16	a	a	DET
ftr-489	809	17	"	"	PUNCT
ftr-489	809	18	national	national	ADJ
ftr-489	809	19	"	"	PUNCT
ftr-489	809	20	of	of	ADP
ftr-489	809	21	the	the	DET
ftr-489	809	22	united	united	PROPN
ftr-489	809	23	states	states	PROPN
ftr-489	809	24	,	,	PUNCT
ftr-489	809	25	since	since	SCONJ
ftr-489	809	26	a	a	DET
ftr-489	809	27	partnership	partnership	NOUN
ftr-489	809	28	is	be	AUX
ftr-489	809	29	not	not	PART
ftr-489	809	30	subject	subject	ADJ
ftr-489	809	31	to	to	ADP
ftr-489	809	32	tax	tax	NOUN
ftr-489	809	33	,	,	PUNCT
ftr-489	809	34	the	the	DET
ftr-489	809	35	application	application	NOUN
ftr-489	809	36	of	of	ADP
ftr-489	809	37	the	the	DET
ftr-489	809	38	nondiscrimination	nondiscrimination	NOUN
ftr-489	809	39	provision	provision	NOUN
ftr-489	809	40	to	to	ADP
ftr-489	809	41	it	it	PRON
ftr-489	809	42	would	would	AUX
ftr-489	809	43	be	be	AUX
ftr-489	809	44	limited	limit	VERB
ftr-489	809	45	to	to	ADP
ftr-489	809	46	the	the	DET
ftr-489	809	47	"	"	PUNCT
ftr-489	809	48	connected	connected	ADJ
ftr-489	809	49	requirements	requirement	NOUN
ftr-489	809	50	.	.	PUNCT
ftr-489	809	51	"	"	PUNCT
ftr-489	810	1	nevertheless	nevertheless	ADV
ftr-489	810	2	,	,	PUNCT
ftr-489	810	3	the	the	DET
ftr-489	810	4	u.s	u.s	PROPN
ftr-489	810	5	.	.	PROPN
ftr-489	810	6	taxation	taxation	NOUN
ftr-489	810	7	of	of	ADP
ftr-489	810	8	a	a	DET
ftr-489	810	9	treatycountry	treatycountry	NOUN
ftr-489	810	10	national	national	NOUN
ftr-489	810	11	who	who	PRON
ftr-489	810	12	is	be	AUX
ftr-489	810	13	a	a	DET
ftr-489	810	14	partner	partner	NOUN
ftr-489	810	15	may	may	AUX
ftr-489	810	16	still	still	ADV
ftr-489	810	17	be	be	AUX
ftr-489	810	18	subject	subject	ADJ
ftr-489	810	19	to	to	ADP
ftr-489	810	20	nondiscrimination	nondiscrimination	NOUN
ftr-489	810	21	protection	protection	NOUN
ftr-489	810	22	under	under	ADP
ftr-489	810	23	a	a	DET
ftr-489	810	24	treaty	treaty	NOUN
ftr-489	810	25	corresponding	correspond	VERB
ftr-489	810	26	to	to	ADP
ftr-489	810	27	the	the	DET
ftr-489	810	28	1981	1981	NUM
ftr-489	810	29	u.s	u.s	PROPN
ftr-489	810	30	.	.	PROPN
ftr-489	810	31	model	model	NOUN
ftr-489	810	32	if	if	SCONJ
ftr-489	810	33	the	the	DET
ftr-489	810	34	aggregate	aggregate	ADJ
ftr-489	810	35	theory	theory	NOUN
ftr-489	810	36	of	of	ADP
ftr-489	810	37	partnerships	partnership	NOUN
ftr-489	810	38	is	be	AUX
ftr-489	810	39	applied	apply	VERB
ftr-489	810	40	for	for	ADP
ftr-489	810	41	this	this	DET
ftr-489	810	42	purpose	purpose	NOUN
ftr-489	810	43	.	.	PUNCT
ftr-489	811	1	it	it	PRON
ftr-489	811	2	would	would	AUX
ftr-489	811	3	seem	seem	VERB
ftr-489	811	4	that	that	SCONJ
ftr-489	811	5	a	a	DET
ftr-489	811	6	trust	trust	NOUN
ftr-489	811	7	created	create	VERB
ftr-489	811	8	under	under	ADP
ftr-489	811	9	u.s	u.s	PROPN
ftr-489	811	10	.	.	PROPN
ftr-489	811	11	law	law	NOUN
ftr-489	811	12	will	will	AUX
ftr-489	811	13	not	not	PART
ftr-489	811	14	qualify	qualify	VERB
ftr-489	811	15	as	as	ADP
ftr-489	811	16	a	a	DET
ftr-489	811	17	national	national	ADJ
ftr-489	811	18	,	,	PUNCT
ftr-489	811	19	since	since	ADV
ftr-489	811	20	,	,	PUNCT
ftr-489	811	21	even	even	ADV
ftr-489	811	22	though	though	SCONJ
ftr-489	811	23	it	it	PRON
ftr-489	811	24	derives	derive	VERB
ftr-489	811	25	its	its	PRON
ftr-489	811	26	status	status	NOUN
ftr-489	811	27	as	as	ADP
ftr-489	811	28	such	such	ADJ
ftr-489	811	29	from	from	ADP
ftr-489	811	30	the	the	DET
ftr-489	811	31	law	law	NOUN
ftr-489	811	32	in	in	ADP
ftr-489	811	33	force	force	NOUN
ftr-489	811	34	in	in	ADP
ftr-489	811	35	the	the	DET
ftr-489	811	36	united	united	PROPN
ftr-489	811	37	states	states	PROPN
ftr-489	811	38	,	,	PUNCT
ftr-489	811	39	it	it	PRON
ftr-489	811	40	is	be	AUX
ftr-489	811	41	not	not	PART
ftr-489	811	42	a	a	DET
ftr-489	811	43	"	"	PUNCT
ftr-489	811	44	legal	legal	ADJ
ftr-489	811	45	person	person	NOUN
ftr-489	811	46	.	.	PUNCT
ftr-489	811	47	"	"	PUNCT
ftr-489	812	1	both	both	DET
ftr-489	812	2	scott	scott	PROPN
ftr-489	812	3	''	''	PUNCT
ftr-489	812	4	and	and	CCONJ
ftr-489	812	5	the	the	DET
ftr-489	812	6	second	second	ADJ
ftr-489	812	7	restatement	restatement	NOUN
ftr-489	812	8	of	of	ADP
ftr-489	812	9	the	the	DET
ftr-489	812	10	law	law	NOUN
ftr-489	812	11	of	of	ADP
ftr-489	812	12	trusts	trust	VERB
ftr-489	812	13	52	52	NUM
ftr-489	812	14	state	state	NOUN
ftr-489	812	15	that	that	SCONJ
ftr-489	812	16	a	a	DET
ftr-489	812	17	trust	trust	NOUN
ftr-489	812	18	is	be	AUX
ftr-489	812	19	a	a	DET
ftr-489	812	20	legal	legal	ADJ
ftr-489	812	21	"	"	PUNCT
ftr-489	812	22	relationship	relationship	NOUN
ftr-489	812	23	.	.	PUNCT
ftr-489	812	24	"	"	PUNCT
ftr-489	813	1	article	article	NOUN
ftr-489	813	2	2	2	NUM
ftr-489	813	3	of	of	ADP
ftr-489	813	4	the	the	DET
ftr-489	813	5	hague	hague	PROPN
ftr-489	813	6	convention	convention	PROPN
ftr-489	813	7	on	on	ADP
ftr-489	813	8	the	the	DET
ftr-489	813	9	law	law	NOUN
ftr-489	813	10	applicable	applicable	ADJ
ftr-489	813	11	to	to	ADP
ftr-489	813	12	trusts	trust	NOUN
ftr-489	813	13	and	and	CCONJ
ftr-489	813	14	on	on	ADP
ftr-489	813	15	their	their	PRON
ftr-489	813	16	recognition'53	recognition'53	NOUN
ftr-489	813	17	also	also	ADV
ftr-489	813	18	defines	define	VERB
ftr-489	813	19	a	a	DET
ftr-489	813	20	trust	trust	NOUN
ftr-489	813	21	as	as	ADP
ftr-489	813	22	a	a	DET
ftr-489	813	23	legal	legal	ADJ
ftr-489	813	24	relationship	relationship	NOUN
ftr-489	813	25	but	but	CCONJ
ftr-489	813	26	attributes	attribute	VERB
ftr-489	813	27	to	to	ADP
ftr-489	813	28	it	it	PRON
ftr-489	813	29	the	the	DET
ftr-489	813	30	following	following	ADJ
ftr-489	813	31	characteristics	characteristic	NOUN
ftr-489	813	32	:	:	PUNCT
ftr-489	813	33	a.	a.	NOUN
ftr-489	813	34	the	the	DET
ftr-489	813	35	assets	asset	NOUN
ftr-489	813	36	constitute	constitute	VERB
ftr-489	813	37	a	a	DET
ftr-489	813	38	separate	separate	ADJ
ftr-489	813	39	fund	fund	NOUN
ftr-489	813	40	and	and	CCONJ
ftr-489	813	41	are	be	AUX
ftr-489	813	42	not	not	PART
ftr-489	813	43	a	a	DET
ftr-489	813	44	part	part	NOUN
ftr-489	813	45	of	of	ADP
ftr-489	813	46	the	the	DET
ftr-489	813	47	trustee	trustee	NOUN
ftr-489	813	48	's	's	PART
ftr-489	813	49	own	own	ADJ
ftr-489	813	50	estate	estate	NOUN
ftr-489	813	51	;	;	PUNCT
ftr-489	813	52	b.	b.	PROPN
ftr-489	813	53	title	title	NOUN
ftr-489	813	54	to	to	ADP
ftr-489	813	55	the	the	DET
ftr-489	813	56	trust	trust	NOUN
ftr-489	813	57	assets	asset	NOUN
ftr-489	813	58	stands	stand	VERB
ftr-489	813	59	in	in	ADP
ftr-489	813	60	the	the	DET
ftr-489	813	61	name	name	NOUN
ftr-489	813	62	of	of	ADP
ftr-489	813	63	the	the	DET
ftr-489	813	64	trustee	trustee	NOUN
ftr-489	813	65	;	;	PUNCT
ftr-489	813	66	and	and	CCONJ
ftr-489	813	67	c.	c.	NOUN
ftr-489	813	68	the	the	DET
ftr-489	813	69	trustee	trustee	NOUN
ftr-489	813	70	has	have	VERB
ftr-489	813	71	the	the	DET
ftr-489	813	72	power	power	NOUN
ftr-489	813	73	and	and	CCONJ
ftr-489	813	74	the	the	DET
ftr-489	813	75	duty	duty	NOUN
ftr-489	813	76	,	,	PUNCT
ftr-489	813	77	in	in	ADP
ftr-489	813	78	respect	respect	NOUN
ftr-489	813	79	of	of	ADP
ftr-489	813	80	150	150	NUM
ftr-489	813	81	.	.	PUNCT
ftr-489	814	1	i	i	PRON
ftr-489	814	2	d.	d.	PROPN
ftr-489	814	3	151	151	NUM
ftr-489	814	4	.	.	PUNCT
ftr-489	814	5	1	1	NUM
ftr-489	814	6	austin	austin	PROPN
ftr-489	814	7	w.	w.	PROPN
ftr-489	814	8	scott	scott	PROPN
ftr-489	814	9	&	&	CCONJ
ftr-489	814	10	william	william	PROPN
ftr-489	814	11	f.	f.	PROPN
ftr-489	814	12	fratcher	fratcher	PROPN
ftr-489	814	13	,	,	PUNCT
ftr-489	814	14	the	the	DET
ftr-489	814	15	law	law	NOUN
ftr-489	814	16	of	of	ADP
ftr-489	814	17	trusts	trust	NOUN
ftr-489	814	18	§	§	PROPN
ftr-489	814	19	2.4	2.4	NUM
ftr-489	814	20	(	(	PUNCT
ftr-489	814	21	4th	4th	ADJ
ftr-489	814	22	ed	ed	NOUN
ftr-489	814	23	.	.	PROPN
ftr-489	814	24	1987	1987	NUM
ftr-489	814	25	)	)	PUNCT
ftr-489	814	26	.	.	PUNCT
ftr-489	815	1	152	152	NUM
ftr-489	815	2	.	.	PUNCT
ftr-489	815	3	restatement	restatement	NOUN
ftr-489	815	4	(	(	PUNCT
ftr-489	815	5	second	second	ADJ
ftr-489	815	6	)	)	PUNCT
ftr-489	815	7	of	of	ADP
ftr-489	815	8	the	the	DET
ftr-489	815	9	law	law	NOUN
ftr-489	815	10	of	of	ADP
ftr-489	815	11	trusts	trust	NOUN
ftr-489	815	12	§	§	PROPN
ftr-489	815	13	2	2	NUM
ftr-489	815	14	(	(	PUNCT
ftr-489	815	15	1957	1957	NUM
ftr-489	815	16	)	)	PUNCT
ftr-489	815	17	.	.	PUNCT
ftr-489	816	1	153	153	NUM
ftr-489	816	2	.	.	PUNCT
ftr-489	817	1	convention	convention	NOUN
ftr-489	817	2	on	on	ADP
ftr-489	817	3	the	the	DET
ftr-489	817	4	law	law	NOUN
ftr-489	817	5	applicable	applicable	ADJ
ftr-489	817	6	to	to	ADP
ftr-489	817	7	trusts	trust	NOUN
ftr-489	817	8	and	and	CCONJ
ftr-489	817	9	on	on	ADP
ftr-489	817	10	their	their	PRON
ftr-489	817	11	recognition	recognition	NOUN
ftr-489	817	12	,	,	PUNCT
ftr-489	817	13	oct	oct	PROPN
ftr-489	817	14	.	.	PROPN
ftr-489	817	15	20	20	NUM
ftr-489	817	16	,	,	PUNCT
ftr-489	817	17	1984	1984	NUM
ftr-489	817	18	,	,	PUNCT
ftr-489	817	19	art	art	NOUN
ftr-489	817	20	.	.	PUNCT
ftr-489	818	1	2	2	NUM
ftr-489	818	2	,	,	PUNCT
ftr-489	818	3	23	23	NUM
ftr-489	818	4	i.l.m	i.l.m	NOUN
ftr-489	818	5	.	.	PUNCT
ftr-489	819	1	1388	1388	NUM
ftr-489	819	2	,	,	PUNCT
ftr-489	819	3	1389	1389	NUM
ftr-489	819	4	.	.	PUNCT
ftr-489	820	1	[	[	X
ftr-489	820	2	vol	vol	NOUN
ftr-489	820	3	.	.	PUNCT
ftr-489	820	4	1:2	1:2	NUM
ftr-489	820	5	treaty	treaty	NOUN
ftr-489	820	6	-	-	PUNCT
ftr-489	820	7	based	base	VERB
ftr-489	820	8	nondiscrimination	nondiscrimination	NOUN
ftr-489	820	9	which	which	PRON
ftr-489	820	10	he	he	PRON
ftr-489	820	11	is	be	AUX
ftr-489	820	12	accountable	accountable	ADJ
ftr-489	820	13	,	,	PUNCT
ftr-489	820	14	to	to	PART
ftr-489	820	15	manage	manage	VERB
ftr-489	820	16	,	,	PUNCT
ftr-489	820	17	employ	employ	NOUN
ftr-489	820	18	or	or	CCONJ
ftr-489	820	19	dispose	dispose	NOUN
ftr-489	820	20	of	of	ADP
ftr-489	820	21	the	the	DET
ftr-489	820	22	assets	asset	NOUN
ftr-489	820	23	in	in	ADP
ftr-489	820	24	accordance	accordance	NOUN
ftr-489	820	25	with	with	ADP
ftr-489	820	26	the	the	DET
ftr-489	820	27	terms	term	NOUN
ftr-489	820	28	of	of	ADP
ftr-489	820	29	the	the	DET
ftr-489	820	30	trust	trust	NOUN
ftr-489	820	31	and	and	CCONJ
ftr-489	820	32	the	the	DET
ftr-489	820	33	special	special	ADJ
ftr-489	820	34	duties	duty	NOUN
ftr-489	820	35	imposed	impose	VERB
ftr-489	820	36	upon	upon	SCONJ
ftr-489	820	37	him	he	PRON
ftr-489	820	38	by	by	ADP
ftr-489	820	39	iaw	iaw	PROPN
ftr-489	820	40	.	.	PROPN
ftr-489	820	41	154	154	NUM
ftr-489	820	42	article	article	NOUN
ftr-489	820	43	11	11	NUM
ftr-489	820	44	of	of	ADP
ftr-489	820	45	the	the	DET
ftr-489	820	46	hague	hague	PROPN
ftr-489	820	47	convention	convention	PROPN
ftr-489	820	48	on	on	ADP
ftr-489	820	49	trusts	trust	NOUN
ftr-489	820	50	states	state	VERB
ftr-489	820	51	that	that	SCONJ
ftr-489	820	52	"	"	PUNCT
ftr-489	820	53	[	[	PUNCT
ftr-489	820	54	such	such	ADJ
ftr-489	820	55	recognition	recognition	NOUN
ftr-489	820	56	shall	shall	AUX
ftr-489	820	57	imply	imply	VERB
ftr-489	820	58	,	,	PUNCT
ftr-489	820	59	as	as	ADP
ftr-489	820	60	a	a	DET
ftr-489	820	61	minimum	minimum	NOUN
ftr-489	820	62	,	,	PUNCT
ftr-489	820	63	that	that	SCONJ
ftr-489	820	64	the	the	DET
ftr-489	820	65	trust	trust	NOUN
ftr-489	820	66	property	property	NOUN
ftr-489	820	67	constitutes	constitute	VERB
ftr-489	820	68	a	a	DET
ftr-489	820	69	separate	separate	ADJ
ftr-489	820	70	fund	fund	NOUN
ftr-489	820	71	,	,	PUNCT
ftr-489	820	72	that	that	SCONJ
ftr-489	820	73	the	the	DET
ftr-489	820	74	trustee	trustee	NOUN
ftr-489	820	75	may	may	AUX
ftr-489	820	76	sue	sue	VERB
ftr-489	820	77	and	and	CCONJ
ftr-489	820	78	be	be	AUX
ftr-489	820	79	sued	sue	VERB
ftr-489	820	80	in	in	ADP
ftr-489	820	81	his	his	PRON
ftr-489	820	82	capacity	capacity	NOUN
ftr-489	820	83	as	as	ADP
ftr-489	820	84	trustee	trustee	NOUN
ftr-489	820	85	,	,	PUNCT
ftr-489	820	86	and	and	CCONJ
ftr-489	820	87	that	that	SCONJ
ftr-489	820	88	he	he	PRON
ftr-489	820	89	may	may	AUX
ftr-489	820	90	appear	appear	VERB
ftr-489	820	91	or	or	CCONJ
ftr-489	820	92	act	act	VERB
ftr-489	820	93	in	in	ADP
ftr-489	820	94	this	this	DET
ftr-489	820	95	capacity	capacity	NOUN
ftr-489	820	96	before	before	ADP
ftr-489	820	97	a	a	DET
ftr-489	820	98	notary	notary	NOUN
ftr-489	820	99	or	or	CCONJ
ftr-489	820	100	any	any	DET
ftr-489	820	101	person	person	NOUN
ftr-489	820	102	acting	act	VERB
ftr-489	820	103	in	in	ADP
ftr-489	820	104	an	an	DET
ftr-489	820	105	official	official	ADJ
ftr-489	820	106	capacity	capacity	NOUN
ftr-489	820	107	.	.	PUNCT
ftr-489	821	1	"'55	"'55	PROPN
ftr-489	821	2	thus	thus	ADV
ftr-489	821	3	,	,	PUNCT
ftr-489	821	4	it	it	PRON
ftr-489	821	5	is	be	AUX
ftr-489	821	6	not	not	PART
ftr-489	821	7	clear	clear	ADJ
ftr-489	821	8	that	that	SCONJ
ftr-489	821	9	a	a	DET
ftr-489	821	10	trust	trust	NOUN
ftr-489	821	11	will	will	AUX
ftr-489	821	12	be	be	AUX
ftr-489	821	13	treated	treat	VERB
ftr-489	821	14	as	as	ADP
ftr-489	821	15	a	a	DET
ftr-489	821	16	"	"	PUNCT
ftr-489	821	17	national	national	ADJ
ftr-489	821	18	"	"	PUNCT
ftr-489	821	19	under	under	ADP
ftr-489	821	20	any	any	DET
ftr-489	821	21	u.s	u.s	PROPN
ftr-489	821	22	.	.	PROPN
ftr-489	821	23	treaty	treaty	PROPN
ftr-489	821	24	.	.	PUNCT
ftr-489	822	1	b.	b.	PROPN
ftr-489	822	2	application	application	NOUN
ftr-489	822	3	of	of	ADP
ftr-489	822	4	the	the	DET
ftr-489	822	5	savings	saving	NOUN
ftr-489	822	6	provision	provision	NOUN
ftr-489	822	7	every	every	DET
ftr-489	822	8	u.s	u.s	PROPN
ftr-489	822	9	.	.	PROPN
ftr-489	822	10	income	income	PROPN
ftr-489	822	11	tax	tax	NOUN
ftr-489	822	12	treaty	treaty	NOUN
ftr-489	822	13	reserves	reserve	NOUN
ftr-489	822	14	to	to	ADP
ftr-489	822	15	the	the	DET
ftr-489	822	16	united	united	PROPN
ftr-489	822	17	states	states	PROPN
ftr-489	822	18	,	,	PUNCT
ftr-489	822	19	in	in	ADP
ftr-489	822	20	a	a	DET
ftr-489	822	21	"	"	PUNCT
ftr-489	822	22	savings	saving	NOUN
ftr-489	822	23	"	"	PUNCT
ftr-489	822	24	provision	provision	NOUN
ftr-489	822	25	,	,	PUNCT
ftr-489	822	26	the	the	DET
ftr-489	822	27	power	power	NOUN
ftr-489	822	28	to	to	PART
ftr-489	822	29	tax	tax	VERB
ftr-489	822	30	its	its	PRON
ftr-489	822	31	citizens	citizen	NOUN
ftr-489	822	32	and	and	CCONJ
ftr-489	822	33	residents	resident	NOUN
ftr-489	822	34	as	as	SCONJ
ftr-489	822	35	if	if	SCONJ
ftr-489	822	36	the	the	DET
ftr-489	822	37	treaty	treaty	NOUN
ftr-489	822	38	had	have	AUX
ftr-489	822	39	not	not	PART
ftr-489	822	40	come	come	VERB
ftr-489	822	41	into	into	ADP
ftr-489	822	42	effect	effect	NOUN
ftr-489	822	43	.	.	PUNCT
ftr-489	823	1	if	if	SCONJ
ftr-489	823	2	the	the	DET
ftr-489	823	3	same	same	ADJ
ftr-489	823	4	reservation	reservation	NOUN
ftr-489	823	5	were	be	AUX
ftr-489	823	6	applied	apply	VERB
ftr-489	823	7	to	to	ADP
ftr-489	823	8	the	the	DET
ftr-489	823	9	nondiscrimination	nondiscrimination	NOUN
ftr-489	823	10	article	article	NOUN
ftr-489	823	11	,	,	PUNCT
ftr-489	823	12	however	however	ADV
ftr-489	823	13	,	,	PUNCT
ftr-489	823	14	there	there	PRON
ftr-489	823	15	would	would	AUX
ftr-489	823	16	be	be	AUX
ftr-489	823	17	very	very	ADV
ftr-489	823	18	little	little	ADJ
ftr-489	823	19	room	room	NOUN
ftr-489	823	20	,	,	PUNCT
ftr-489	823	21	if	if	SCONJ
ftr-489	823	22	any	any	PRON
ftr-489	823	23	,	,	PUNCT
ftr-489	823	24	for	for	SCONJ
ftr-489	823	25	the	the	DET
ftr-489	823	26	nationality	nationality	NOUN
ftr-489	823	27	provision	provision	NOUN
ftr-489	823	28	to	to	PART
ftr-489	823	29	apply	apply	VERB
ftr-489	823	30	to	to	ADP
ftr-489	823	31	a	a	DET
ftr-489	823	32	non	non	ADJ
ftr-489	823	33	-	-	ADJ
ftr-489	823	34	united	united	ADJ
ftr-489	823	35	states	states	PROPN
ftr-489	823	36	national	national	ADJ
ftr-489	823	37	,	,	PUNCT
ftr-489	823	38	resident	resident	NOUN
ftr-489	823	39	in	in	ADP
ftr-489	823	40	the	the	DET
ftr-489	823	41	united	united	PROPN
ftr-489	823	42	states	states	PROPN
ftr-489	823	43	,	,	PUNCT
ftr-489	823	44	since	since	SCONJ
ftr-489	823	45	by	by	ADP
ftr-489	823	46	its	its	PRON
ftr-489	823	47	terms	term	NOUN
ftr-489	823	48	the	the	DET
ftr-489	823	49	savings	saving	NOUN
ftr-489	823	50	provision	provision	NOUN
ftr-489	823	51	is	be	AUX
ftr-489	823	52	to	to	PART
ftr-489	823	53	be	be	AUX
ftr-489	823	54	applied	apply	VERB
ftr-489	823	55	to	to	ADP
ftr-489	823	56	such	such	ADJ
ftr-489	823	57	persons	person	NOUN
ftr-489	823	58	.	.	PUNCT
ftr-489	824	1	section	section	NOUN
ftr-489	824	2	911	911	NUM
ftr-489	824	3	of	of	ADP
ftr-489	824	4	the	the	DET
ftr-489	824	5	internal	internal	ADJ
ftr-489	824	6	revenue	revenue	NOUN
ftr-489	824	7	code	code	NOUN
ftr-489	824	8	of	of	ADP
ftr-489	824	9	1954	1954	NUM
ftr-489	824	10	granted	grant	VERB
ftr-489	824	11	an	an	DET
ftr-489	824	12	exemption	exemption	NOUN
ftr-489	824	13	from	from	ADP
ftr-489	824	14	u.s	u.s	PROPN
ftr-489	824	15	.	.	PROPN
ftr-489	824	16	tax	tax	NOUN
ftr-489	824	17	for	for	ADP
ftr-489	824	18	personal	personal	ADJ
ftr-489	824	19	service	service	NOUN
ftr-489	824	20	income	income	NOUN
ftr-489	824	21	earned	earn	VERB
ftr-489	824	22	outside	outside	ADP
ftr-489	824	23	the	the	DET
ftr-489	824	24	united	united	PROPN
ftr-489	824	25	states	states	PROPN
ftr-489	824	26	by	by	ADP
ftr-489	824	27	a	a	DET
ftr-489	824	28	citizen	citizen	NOUN
ftr-489	824	29	of	of	ADP
ftr-489	824	30	the	the	DET
ftr-489	824	31	united	united	PROPN
ftr-489	824	32	states	states	PROPN
ftr-489	824	33	.	.	PUNCT
ftr-489	825	1	aliens	alien	NOUN
ftr-489	825	2	,	,	PUNCT
ftr-489	825	3	although	although	SCONJ
ftr-489	825	4	resident	resident	NOUN
ftr-489	825	5	in	in	ADP
ftr-489	825	6	the	the	DET
ftr-489	825	7	united	united	PROPN
ftr-489	825	8	states	states	PROPN
ftr-489	825	9	,	,	PUNCT
ftr-489	825	10	were	be	AUX
ftr-489	825	11	not	not	PART
ftr-489	825	12	eligible	eligible	ADJ
ftr-489	825	13	for	for	ADP
ftr-489	825	14	the	the	DET
ftr-489	825	15	foreign	foreign	ADJ
ftr-489	825	16	earned	earn	VERB
ftr-489	825	17	income	income	NOUN
ftr-489	825	18	exclusion	exclusion	NOUN
ftr-489	825	19	.	.	PUNCT
ftr-489	826	1	after	after	ADP
ftr-489	826	2	concluding	conclude	VERB
ftr-489	826	3	that	that	SCONJ
ftr-489	826	4	the	the	DET
ftr-489	826	5	savings	saving	NOUN
ftr-489	826	6	article	article	NOUN
ftr-489	826	7	was	be	AUX
ftr-489	826	8	not	not	PART
ftr-489	826	9	applicable	applicable	ADJ
ftr-489	826	10	,	,	PUNCT
ftr-489	826	11	the	the	DET
ftr-489	826	12	internal	internal	ADJ
ftr-489	826	13	revenue	revenue	NOUN
ftr-489	826	14	service	service	NOUN
ftr-489	826	15	has	have	AUX
ftr-489	826	16	determined	determine	VERB
ftr-489	826	17	that	that	SCONJ
ftr-489	826	18	resident	resident	ADJ
ftr-489	826	19	aliens	alien	NOUN
ftr-489	826	20	were	be	AUX
ftr-489	826	21	in	in	ADP
ftr-489	826	22	similar	similar	ADJ
ftr-489	826	23	circumstances	circumstance	NOUN
ftr-489	826	24	to	to	ADP
ftr-489	826	25	u.s	u.s	PROPN
ftr-489	826	26	.	.	PROPN
ftr-489	826	27	citizens	citizen	NOUN
ftr-489	826	28	,	,	PUNCT
ftr-489	826	29	since	since	SCONJ
ftr-489	826	30	they	they	PRON
ftr-489	826	31	were	be	AUX
ftr-489	826	32	both	both	PRON
ftr-489	826	33	taxed	tax	VERB
ftr-489	826	34	on	on	ADP
ftr-489	826	35	their	their	PRON
ftr-489	826	36	worldwide	worldwide	ADJ
ftr-489	826	37	income	income	NOUN
ftr-489	826	38	,	,	PUNCT
ftr-489	826	39	and	and	CCONJ
ftr-489	826	40	that	that	PRON
ftr-489	826	41	section	section	NOUN
ftr-489	826	42	911	911	NUM
ftr-489	826	43	resulted	result	VERB
ftr-489	826	44	in	in	ADP
ftr-489	826	45	more	more	ADV
ftr-489	826	46	burdensome	burdensome	ADJ
ftr-489	826	47	taxation	taxation	NOUN
ftr-489	826	48	on	on	ADP
ftr-489	826	49	resident	resident	ADJ
ftr-489	826	50	aliens	alien	NOUN
ftr-489	826	51	than	than	ADP
ftr-489	826	52	on	on	ADP
ftr-489	826	53	u.s	u.s	PROPN
ftr-489	826	54	.	.	PROPN
ftr-489	826	55	citizens	citizen	NOUN
ftr-489	826	56	.	.	PUNCT
ftr-489	827	1	'56	'56	NUM
ftr-489	827	2	section	section	NOUN
ftr-489	827	3	911	911	NUM
ftr-489	827	4	has	have	AUX
ftr-489	827	5	subsequently	subsequently	ADV
ftr-489	827	6	been	be	AUX
ftr-489	827	7	modified	modify	VERB
ftr-489	827	8	to	to	PART
ftr-489	827	9	cover	cover	VERB
ftr-489	827	10	both	both	PRON
ftr-489	827	11	resident	resident	ADJ
ftr-489	827	12	aliens	alien	NOUN
ftr-489	827	13	and	and	CCONJ
ftr-489	827	14	u.s	u.s	PROPN
ftr-489	827	15	.	.	PROPN
ftr-489	827	16	citizens	citizen	NOUN
ftr-489	827	17	.	.	PUNCT
ftr-489	828	1	significantly	significantly	ADV
ftr-489	828	2	,	,	PUNCT
ftr-489	828	3	however	however	ADV
ftr-489	828	4	,	,	PUNCT
ftr-489	828	5	this	this	PRON
ftr-489	828	6	appears	appear	VERB
ftr-489	828	7	to	to	PART
ftr-489	828	8	be	be	AUX
ftr-489	828	9	one	one	NUM
ftr-489	828	10	of	of	ADP
ftr-489	828	11	the	the	DET
ftr-489	828	12	only	only	ADJ
ftr-489	828	13	instances	instance	NOUN
ftr-489	828	14	in	in	ADP
ftr-489	828	15	which	which	PRON
ftr-489	828	16	the	the	DET
ftr-489	828	17	internal	internal	ADJ
ftr-489	828	18	revenue	revenue	NOUN
ftr-489	828	19	service	service	NOUN
ftr-489	828	20	(	(	PUNCT
ftr-489	828	21	as	as	SCONJ
ftr-489	828	22	distinguished	distinguish	VERB
ftr-489	828	23	from	from	ADP
ftr-489	828	24	the	the	DET
ftr-489	828	25	treasury	treasury	PROPN
ftr-489	828	26	department	department	PROPN
ftr-489	828	27	)	)	PUNCT
ftr-489	828	28	has	have	AUX
ftr-489	828	29	determined	determine	VERB
ftr-489	828	30	that	that	SCONJ
ftr-489	828	31	a	a	DET
ftr-489	828	32	statute	statute	NOUN
ftr-489	828	33	adopted	adopt	VERB
ftr-489	828	34	by	by	ADP
ftr-489	828	35	congress	congress	PROPN
ftr-489	828	36	violated	violate	VERB
ftr-489	828	37	the	the	DET
ftr-489	828	38	nondiscrimination	nondiscrimination	NOUN
ftr-489	828	39	article	article	NOUN
ftr-489	828	40	.	.	PUNCT
ftr-489	829	1	1	1	NUM
ftr-489	829	2	57	57	NUM
ftr-489	829	3	154	154	NUM
ftr-489	829	4	.	.	PUNCT
ftr-489	830	1	i	i	PRON
ftr-489	830	2	d.	d.	PROPN
ftr-489	830	3	155	155	NUM
ftr-489	830	4	.	.	PUNCT
ftr-489	831	1	i	i	PRON
ftr-489	831	2	d.	d.	PROPN
ftr-489	831	3	art	art	PROPN
ftr-489	831	4	.	.	PUNCT
ftr-489	832	1	11	11	NUM
ftr-489	832	2	,	,	PUNCT
ftr-489	832	3	23	23	NUM
ftr-489	832	4	i.l.m	i.l.m	ADP
ftr-489	832	5	.	.	PUNCT
ftr-489	833	1	at	at	ADP
ftr-489	833	2	1390	1390	NUM
ftr-489	833	3	(	(	PUNCT
ftr-489	833	4	emphasis	emphasis	NOUN
ftr-489	833	5	added	add	VERB
ftr-489	833	6	)	)	PUNCT
ftr-489	833	7	.	.	PUNCT
ftr-489	834	1	156	156	NUM
ftr-489	834	2	.	.	PUNCT
ftr-489	835	1	rev	rev	PROPN
ftr-489	835	2	.	.	PUNCT
ftr-489	836	1	rul	rul	PROPN
ftr-489	836	2	.	.	PUNCT
ftr-489	837	1	72	72	NUM
ftr-489	837	2	-	-	SYM
ftr-489	837	3	330	330	NUM
ftr-489	837	4	,	,	PUNCT
ftr-489	837	5	1972	1972	NUM
ftr-489	837	6	-	-	SYM
ftr-489	837	7	2	2	NUM
ftr-489	837	8	c.b	c.b	PROPN
ftr-489	837	9	.	.	PROPN
ftr-489	837	10	444	444	NUM
ftr-489	837	11	,	,	PUNCT
ftr-489	837	12	amplified	amplify	VERB
ftr-489	837	13	by	by	ADP
ftr-489	837	14	rev	rev	PROPN
ftr-489	837	15	.	.	PROPN
ftr-489	837	16	rul	rul	PROPN
ftr-489	837	17	.	.	PUNCT
ftr-489	837	18	72	72	NUM
ftr-489	837	19	-	-	SYM
ftr-489	837	20	598	598	NUM
ftr-489	837	21	,	,	PUNCT
ftr-489	837	22	1972	1972	NUM
ftr-489	837	23	-	-	SYM
ftr-489	837	24	2	2	NUM
ftr-489	837	25	c.b	c.b	PROPN
ftr-489	837	26	.	.	PROPN
ftr-489	837	27	451	451	NUM
ftr-489	837	28	,	,	PUNCT
ftr-489	837	29	declared	declare	VERB
ftr-489	837	30	obsolete	obsolete	ADJ
ftr-489	837	31	,	,	PUNCT
ftr-489	837	32	rev	rev	PROPN
ftr-489	837	33	.	.	PROPN
ftr-489	838	1	rul	rul	PROPN
ftr-489	838	2	.	.	PUNCT
ftr-489	839	1	91	91	NUM
ftr-489	839	2	-	-	SYM
ftr-489	839	3	58	58	NUM
ftr-489	839	4	,	,	PUNCT
ftr-489	839	5	1991	1991	NUM
ftr-489	839	6	-	-	SYM
ftr-489	839	7	2	2	NUM
ftr-489	839	8	c.b	c.b	PROPN
ftr-489	839	9	.	.	PROPN
ftr-489	839	10	340	340	NUM
ftr-489	839	11	.	.	PUNCT
ftr-489	840	1	157	157	NUM
ftr-489	840	2	.	.	PUNCT
ftr-489	840	3	see	see	VERB
ftr-489	840	4	the	the	DET
ftr-489	840	5	discussion	discussion	NOUN
ftr-489	840	6	of	of	ADP
ftr-489	840	7	treasury	treasury	PROPN
ftr-489	840	8	department	department	PROPN
ftr-489	840	9	regulations	regulation	NOUN
ftr-489	840	10	under	under	ADP
ftr-489	840	11	the	the	DET
ftr-489	840	12	branch	branch	NOUN
ftr-489	840	13	profits	profit	VERB
ftr-489	840	14	tax	tax	NOUN
ftr-489	840	15	at	at	ADP
ftr-489	840	16	text	text	NOUN
ftr-489	840	17	accompanying	accompanying	ADJ
ftr-489	840	18	notes	note	NOUN
ftr-489	840	19	192	192	NUM
ftr-489	840	20	-	-	SYM
ftr-489	840	21	215	215	NUM
ftr-489	840	22	infra	infra	NOUN
ftr-489	840	23	.	.	PUNCT
ftr-489	841	1	the	the	DET
ftr-489	841	2	ali	ali	PROPN
ftr-489	841	3	also	also	ADV
ftr-489	841	4	considered	consider	VERB
ftr-489	841	5	certain	certain	ADJ
ftr-489	841	6	private	private	ADJ
ftr-489	841	7	rulings	ruling	NOUN
ftr-489	841	8	under	under	ADP
ftr-489	841	9	the	the	DET
ftr-489	841	10	foreign	foreign	ADJ
ftr-489	841	11	insurance	insurance	NOUN
ftr-489	841	12	company	company	NOUN
ftr-489	841	13	excise	excise	NOUN
ftr-489	841	14	tax	tax	NOUN
ftr-489	841	15	to	to	PART
ftr-489	841	16	illustrate	illustrate	VERB
ftr-489	841	17	the	the	DET
ftr-489	841	18	irs	irs	PROPN
ftr-489	841	19	's	's	PART
ftr-489	841	20	recognition	recognition	NOUN
ftr-489	841	21	of	of	ADP
ftr-489	841	22	potentially	potentially	ADV
ftr-489	841	23	discriminatory	discriminatory	ADJ
ftr-489	841	24	treatment	treatment	NOUN
ftr-489	841	25	.	.	PUNCT
ftr-489	842	1	a.li	a.li	PROPN
ftr-489	842	2	..	..	PROPN
ftr-489	842	3	19921	19921	NUM
ftr-489	842	4	florida	florida	PROPN
ftr-489	842	5	tax	tax	PROPN
ftr-489	842	6	review	review	PROPN
ftr-489	842	7	c.	c.	NOUN
ftr-489	842	8	derivation	derivation	NOUN
ftr-489	842	9	of	of	ADP
ftr-489	842	10	status	status	NOUN
ftr-489	842	11	under	under	ADP
ftr-489	842	12	the	the	DET
ftr-489	842	13	laws	law	NOUN
ftr-489	842	14	of	of	ADP
ftr-489	842	15	a	a	DET
ftr-489	842	16	number	number	NOUN
ftr-489	842	17	of	of	ADP
ftr-489	842	18	foreign	foreign	ADJ
ftr-489	842	19	countries	country	NOUN
ftr-489	842	20	,	,	PUNCT
ftr-489	842	21	a	a	DET
ftr-489	842	22	corporation	corporation	NOUN
ftr-489	842	23	is	be	AUX
ftr-489	842	24	treated	treat	VERB
ftr-489	842	25	as	as	ADP
ftr-489	842	26	domiciled	domicile	VERB
ftr-489	842	27	in	in	ADP
ftr-489	842	28	the	the	DET
ftr-489	842	29	country	country	NOUN
ftr-489	842	30	in	in	ADP
ftr-489	842	31	which	which	PRON
ftr-489	842	32	its	its	PRON
ftr-489	842	33	management	management	NOUN
ftr-489	842	34	is	be	AUX
ftr-489	842	35	located	locate	VERB
ftr-489	842	36	.	.	PUNCT
ftr-489	843	1	a	a	DET
ftr-489	843	2	corporation	corporation	NOUN
ftr-489	843	3	could	could	AUX
ftr-489	843	4	be	be	AUX
ftr-489	843	5	incorporated	incorporate	VERB
ftr-489	843	6	in	in	ADP
ftr-489	843	7	country	country	NOUN
ftr-489	843	8	x	x	PUNCT
ftr-489	843	9	and	and	CCONJ
ftr-489	843	10	managed	manage	VERB
ftr-489	843	11	and	and	CCONJ
ftr-489	843	12	controlled	control	VERB
ftr-489	843	13	in	in	ADP
ftr-489	843	14	country	country	NOUN
ftr-489	843	15	y.	y.	NOUN
ftr-489	844	1	it	it	PRON
ftr-489	844	2	is	be	AUX
ftr-489	844	3	not	not	PART
ftr-489	844	4	clear	clear	ADJ
ftr-489	844	5	whether	whether	SCONJ
ftr-489	844	6	a	a	DET
ftr-489	844	7	treaty	treaty	NOUN
ftr-489	844	8	which	which	PRON
ftr-489	844	9	contains	contain	VERB
ftr-489	844	10	the	the	DET
ftr-489	844	11	1977	1977	NUM
ftr-489	844	12	oecd	oecd	PROPN
ftr-489	844	13	model	model	NOUN
ftr-489	844	14	"	"	PUNCT
ftr-489	844	15	all	all	DET
ftr-489	844	16	legal	legal	ADJ
ftr-489	844	17	persons	person	NOUN
ftr-489	844	18	"	"	PUNCT
ftr-489	844	19	language	language	NOUN
ftr-489	844	20	will	will	AUX
ftr-489	844	21	treat	treat	VERB
ftr-489	844	22	such	such	DET
ftr-489	844	23	a	a	DET
ftr-489	844	24	corporation	corporation	NOUN
ftr-489	844	25	as	as	ADP
ftr-489	844	26	a	a	DET
ftr-489	844	27	national	national	NOUN
ftr-489	844	28	of	of	ADP
ftr-489	844	29	the	the	DET
ftr-489	844	30	country	country	NOUN
ftr-489	844	31	in	in	ADP
ftr-489	844	32	which	which	PRON
ftr-489	844	33	it	it	PRON
ftr-489	844	34	is	be	AUX
ftr-489	844	35	incorporated	incorporate	VERB
ftr-489	844	36	,	,	PUNCT
ftr-489	844	37	the	the	DET
ftr-489	844	38	country	country	NOUN
ftr-489	844	39	in	in	ADP
ftr-489	844	40	which	which	PRON
ftr-489	844	41	it	it	PRON
ftr-489	844	42	is	be	AUX
ftr-489	844	43	managed	manage	VERB
ftr-489	844	44	and	and	CCONJ
ftr-489	844	45	controlled	control	VERB
ftr-489	844	46	,	,	PUNCT
ftr-489	844	47	or	or	CCONJ
ftr-489	844	48	both	both	PRON
ftr-489	844	49	.	.	PUNCT
ftr-489	845	1	the	the	DET
ftr-489	845	2	latter	latter	ADJ
ftr-489	845	3	interpretation	interpretation	NOUN
ftr-489	845	4	could	could	AUX
ftr-489	845	5	prove	prove	VERB
ftr-489	845	6	quite	quite	ADV
ftr-489	845	7	interesting	interesting	ADJ
ftr-489	845	8	,	,	PUNCT
ftr-489	845	9	as	as	SCONJ
ftr-489	845	10	it	it	PRON
ftr-489	845	11	results	result	VERB
ftr-489	845	12	in	in	ADP
ftr-489	845	13	multiple	multiple	ADJ
ftr-489	845	14	comparisons	comparison	NOUN
ftr-489	845	15	for	for	ADP
ftr-489	845	16	purposes	purpose	NOUN
ftr-489	845	17	of	of	ADP
ftr-489	845	18	determining	determine	VERB
ftr-489	845	19	discrimination	discrimination	NOUN
ftr-489	845	20	.	.	PUNCT
ftr-489	846	1	d.	d.	NOUN
ftr-489	847	1	"	"	PUNCT
ftr-489	847	2	in	in	ADP
ftr-489	847	3	the	the	DET
ftr-489	847	4	same	same	ADJ
ftr-489	847	5	circumstances	circumstance	NOUN
ftr-489	847	6	"	"	PUNCT
ftr-489	847	7	a	a	DET
ftr-489	847	8	more	more	ADV
ftr-489	847	9	important	important	ADJ
ftr-489	847	10	and	and	CCONJ
ftr-489	847	11	more	more	ADV
ftr-489	847	12	often	often	ADV
ftr-489	847	13	disputed	dispute	VERB
ftr-489	847	14	question	question	NOUN
ftr-489	847	15	is	be	AUX
ftr-489	847	16	the	the	DET
ftr-489	847	17	meaning	meaning	NOUN
ftr-489	847	18	of	of	ADP
ftr-489	847	19	the	the	DET
ftr-489	847	20	phrase	phrase	NOUN
ftr-489	847	21	"	"	PUNCT
ftr-489	847	22	in	in	ADP
ftr-489	847	23	the	the	DET
ftr-489	847	24	same	same	ADJ
ftr-489	847	25	circumstances	circumstance	NOUN
ftr-489	847	26	"	"	PUNCT
ftr-489	847	27	in	in	ADP
ftr-489	847	28	article	article	NOUN
ftr-489	847	29	24(1	24(1	NUM
ftr-489	847	30	)	)	PUNCT
ftr-489	847	31	of	of	ADP
ftr-489	847	32	the	the	DET
ftr-489	847	33	1981	1981	NUM
ftr-489	847	34	u.s	u.s	PROPN
ftr-489	847	35	.	.	PROPN
ftr-489	847	36	model	model	NOUN
ftr-489	847	37	and	and	CCONJ
ftr-489	847	38	of	of	ADP
ftr-489	847	39	similar	similar	ADJ
ftr-489	847	40	language	language	NOUN
ftr-489	847	41	in	in	ADP
ftr-489	847	42	the	the	DET
ftr-489	847	43	1977	1977	NUM
ftr-489	847	44	oecd	oecd	PROPN
ftr-489	847	45	model	model	NOUN
ftr-489	847	46	.	.	PUNCT
ftr-489	848	1	'58	'58	NUM
ftr-489	848	2	little	little	ADJ
ftr-489	848	3	guidance	guidance	NOUN
ftr-489	848	4	is	be	AUX
ftr-489	848	5	given	give	VERB
ftr-489	848	6	in	in	ADP
ftr-489	848	7	the	the	DET
ftr-489	848	8	treaties	treaty	NOUN
ftr-489	848	9	or	or	CCONJ
ftr-489	848	10	in	in	ADP
ftr-489	848	11	the	the	DET
ftr-489	848	12	u.s	u.s	PROPN
ftr-489	848	13	.	.	PROPN
ftr-489	848	14	treasury	treasury	PROPN
ftr-489	848	15	department	department	PROPN
ftr-489	848	16	's	's	PART
ftr-489	848	17	technical	technical	ADJ
ftr-489	848	18	explanations	explanation	NOUN
ftr-489	848	19	accompanying	accompany	VERB
ftr-489	848	20	them	they	PRON
ftr-489	848	21	.	.	PUNCT
ftr-489	849	1	in	in	ADP
ftr-489	849	2	fact	fact	NOUN
ftr-489	849	3	,	,	PUNCT
ftr-489	849	4	the	the	DET
ftr-489	849	5	only	only	ADJ
ftr-489	849	6	interpretative	interpretative	ADJ
ftr-489	849	7	assistance	assistance	NOUN
ftr-489	849	8	in	in	ADP
ftr-489	849	9	article	article	NOUN
ftr-489	849	10	24(1	24(1	NUM
ftr-489	849	11	)	)	PUNCT
ftr-489	849	12	of	of	ADP
ftr-489	849	13	the	the	DET
ftr-489	849	14	1981	1981	NUM
ftr-489	849	15	u.s	u.s	PROPN
ftr-489	849	16	.	.	PROPN
ftr-489	849	17	model	model	NOUN
ftr-489	849	18	relates	relate	VERB
ftr-489	849	19	to	to	ADP
ftr-489	849	20	the	the	DET
ftr-489	849	21	meaning	meaning	NOUN
ftr-489	849	22	of	of	ADP
ftr-489	849	23	"	"	PUNCT
ftr-489	849	24	national	national	ADJ
ftr-489	849	25	.	.	PUNCT
ftr-489	849	26	"	"	PUNCT
ftr-489	850	1	in	in	ADP
ftr-489	850	2	this	this	DET
ftr-489	850	3	case	case	NOUN
ftr-489	850	4	,	,	PUNCT
ftr-489	850	5	since	since	SCONJ
ftr-489	850	6	the	the	DET
ftr-489	850	7	united	united	PROPN
ftr-489	850	8	states	states	PROPN
ftr-489	850	9	taxes	tax	VERB
ftr-489	850	10	its	its	PRON
ftr-489	850	11	citizens	citizen	NOUN
ftr-489	850	12	on	on	ADP
ftr-489	850	13	their	their	PRON
ftr-489	850	14	worldwide	worldwide	ADJ
ftr-489	850	15	income	income	NOUN
ftr-489	850	16	irrespective	irrespective	ADV
ftr-489	850	17	of	of	ADP
ftr-489	850	18	their	their	PRON
ftr-489	850	19	residence	residence	NOUN
ftr-489	850	20	while	while	SCONJ
ftr-489	850	21	other	other	ADJ
ftr-489	850	22	countries	country	NOUN
ftr-489	850	23	do	do	VERB
ftr-489	850	24	not	not	PART
ftr-489	850	25	,	,	PUNCT
ftr-489	850	26	the	the	DET
ftr-489	850	27	united	united	PROPN
ftr-489	850	28	states	states	PROPN
ftr-489	850	29	added	add	VERB
ftr-489	850	30	to	to	ADP
ftr-489	850	31	the	the	DET
ftr-489	850	32	1977	1977	NUM
ftr-489	850	33	oecd	oecd	PROPN
ftr-489	850	34	model	model	NOUN
ftr-489	850	35	the	the	DET
ftr-489	850	36	following	follow	VERB
ftr-489	850	37	language	language	NOUN
ftr-489	850	38	:	:	PUNCT
ftr-489	850	39	"	"	PUNCT
ftr-489	850	40	a	a	DET
ftr-489	850	41	united	united	PROPN
ftr-489	850	42	states	states	PROPN
ftr-489	850	43	national	national	PROPN
ftr-489	850	44	who	who	PRON
ftr-489	850	45	is	be	AUX
ftr-489	850	46	not	not	PART
ftr-489	850	47	a	a	DET
ftr-489	850	48	resident	resident	NOUN
ftr-489	850	49	of	of	ADP
ftr-489	850	50	the	the	DET
ftr-489	850	51	united	united	PROPN
ftr-489	850	52	states	states	PROPN
ftr-489	850	53	and	and	CCONJ
ftr-489	850	54	a	a	DET
ftr-489	850	55	...	...	PUNCT
ftr-489	850	56	national	national	ADJ
ftr-489	850	57	who	who	PRON
ftr-489	850	58	is	be	AUX
ftr-489	850	59	not	not	PART
ftr-489	850	60	a	a	DET
ftr-489	850	61	resident	resident	NOUN
ftr-489	850	62	of	of	ADP
ftr-489	850	63	the	the	DET
ftr-489	850	64	united	united	PROPN
ftr-489	850	65	states	states	PROPN
ftr-489	850	66	are	be	AUX
ftr-489	850	67	not	not	PART
ftr-489	850	68	in	in	ADP
ftr-489	850	69	the	the	DET
ftr-489	850	70	same	same	ADJ
ftr-489	850	71	circumstances	circumstance	NOUN
ftr-489	850	72	.	.	PUNCT
ftr-489	851	1	"'5	"'5	PUNCT
ftr-489	851	2	9	9	NUM
ftr-489	851	3	this	this	PRON
ftr-489	851	4	limits	limit	VERB
ftr-489	851	5	the	the	DET
ftr-489	851	6	comparison	comparison	NOUN
ftr-489	851	7	under	under	ADP
ftr-489	851	8	the	the	DET
ftr-489	851	9	1981	1981	NUM
ftr-489	851	10	u.s	u.s	PROPN
ftr-489	851	11	.	.	PROPN
ftr-489	851	12	model	model	NOUN
ftr-489	851	13	to	to	ADP
ftr-489	851	14	one	one	NUM
ftr-489	851	15	between	between	ADP
ftr-489	851	16	resident	resident	ADJ
ftr-489	851	17	citizens	citizen	NOUN
ftr-489	851	18	and	and	CCONJ
ftr-489	851	19	resident	resident	ADJ
ftr-489	851	20	aliens	alien	NOUN
ftr-489	851	21	and	and	CCONJ
ftr-489	851	22	eliminates	eliminate	VERB
ftr-489	851	23	the	the	DET
ftr-489	851	24	comparison	comparison	NOUN
ftr-489	851	25	of	of	ADP
ftr-489	851	26	nonresident	nonresident	ADJ
ftr-489	851	27	citizens	citizen	NOUN
ftr-489	851	28	with	with	ADP
ftr-489	851	29	nonresident	nonresident	ADJ
ftr-489	851	30	aliens	alien	NOUN
ftr-489	851	31	.	.	PUNCT
ftr-489	852	1	the	the	DET
ftr-489	852	2	phrase	phrase	NOUN
ftr-489	852	3	"	"	PUNCT
ftr-489	852	4	in	in	ADP
ftr-489	852	5	the	the	DET
ftr-489	852	6	same	same	ADJ
ftr-489	852	7	circumstances	circumstance	NOUN
ftr-489	852	8	"	"	PUNCT
ftr-489	852	9	would	would	AUX
ftr-489	852	10	appear	appear	VERB
ftr-489	852	11	to	to	PART
ftr-489	852	12	mean	mean	VERB
ftr-489	852	13	the	the	DET
ftr-489	852	14	same	same	ADJ
ftr-489	852	15	factual	factual	ADJ
ftr-489	852	16	circumstances	circumstance	NOUN
ftr-489	852	17	,	,	PUNCT
ftr-489	852	18	since	since	SCONJ
ftr-489	852	19	the	the	DET
ftr-489	852	20	question	question	NOUN
ftr-489	852	21	being	be	AUX
ftr-489	852	22	addressed	address	VERB
ftr-489	852	23	is	be	AUX
ftr-489	852	24	whether	whether	SCONJ
ftr-489	852	25	the	the	DET
ftr-489	852	26	situations	situation	NOUN
ftr-489	852	27	are	be	AUX
ftr-489	852	28	treated	treat	VERB
ftr-489	852	29	the	the	DET
ftr-489	852	30	same	same	ADJ
ftr-489	852	31	under	under	ADP
ftr-489	852	32	the	the	DET
ftr-489	852	33	law	law	NOUN
ftr-489	852	34	.	.	PUNCT
ftr-489	853	1	thus	thus	ADV
ftr-489	853	2	,	,	PUNCT
ftr-489	853	3	"	"	PUNCT
ftr-489	853	4	in	in	ADP
ftr-489	853	5	the	the	DET
ftr-489	853	6	same	same	ADJ
ftr-489	853	7	circumstances	circumstance	NOUN
ftr-489	853	8	"	"	PUNCT
ftr-489	853	9	should	should	AUX
ftr-489	853	10	be	be	AUX
ftr-489	853	11	thought	think	VERB
ftr-489	853	12	of	of	ADP
ftr-489	853	13	as	as	ADP
ftr-489	853	14	referring	refer	VERB
ftr-489	853	15	to	to	ADP
ftr-489	853	16	situations	situation	NOUN
ftr-489	853	17	in	in	ADP
ftr-489	853	18	which	which	PRON
ftr-489	853	19	all	all	PRON
ftr-489	853	20	of	of	ADP
ftr-489	853	21	the	the	DET
ftr-489	853	22	facts	fact	NOUN
ftr-489	853	23	are	be	AUX
ftr-489	853	24	identical	identical	ADJ
ftr-489	853	25	except	except	SCONJ
ftr-489	853	26	for	for	ADP
ftr-489	853	27	the	the	DET
ftr-489	853	28	difference	difference	NOUN
ftr-489	853	29	that	that	PRON
ftr-489	853	30	is	be	AUX
ftr-489	853	31	being	be	AUX
ftr-489	853	32	tested	test	VERB
ftr-489	853	33	,	,	PUNCT
ftr-489	853	34	for	for	ADP
ftr-489	853	35	example	example	NOUN
ftr-489	853	36	,	,	PUNCT
ftr-489	853	37	resident	resident	NOUN
ftr-489	853	38	versus	versus	ADP
ftr-489	853	39	nonresident	nonresident	ADJ
ftr-489	853	40	,	,	PUNCT
ftr-489	853	41	permanent	permanent	ADJ
ftr-489	853	42	establishment	establishment	NOUN
ftr-489	853	43	versus	versus	ADP
ftr-489	853	44	domestic	domestic	ADJ
ftr-489	853	45	corporation	corporation	NOUN
ftr-489	853	46	.	.	PUNCT
ftr-489	854	1	the	the	DET
ftr-489	854	2	oecd	oecd	PROPN
ftr-489	854	3	commentaries	commentaries	PROPN
ftr-489	854	4	state	state	VERB
ftr-489	854	5	that	that	SCONJ
ftr-489	854	6	"	"	PUNCT
ftr-489	854	7	it]he	it]he	ADJ
ftr-489	854	8	expression	expression	NOUN
ftr-489	854	9	'	'	PUNCT
ftr-489	854	10	in	in	ADP
ftr-489	854	11	the	the	DET
ftr-489	854	12	same	same	ADJ
ftr-489	854	13	circumstances	circumstance	NOUN
ftr-489	854	14	'	'	PART
ftr-489	854	15	refers	refer	NOUN
ftr-489	854	16	to	to	ADP
ftr-489	854	17	taxpayers	taxpayer	NOUN
ftr-489	854	18	(	(	PUNCT
ftr-489	854	19	individuals	individual	NOUN
ftr-489	854	20	,	,	PUNCT
ftr-489	854	21	legal	legal	ADJ
ftr-489	854	22	persons	person	NOUN
ftr-489	854	23	,	,	PUNCT
ftr-489	854	24	partnerships	partnership	NOUN
ftr-489	854	25	and	and	CCONJ
ftr-489	854	26	associations	association	NOUN
ftr-489	854	27	)	)	PUNCT
ftr-489	854	28	placed	place	VERB
ftr-489	854	29	,	,	PUNCT
ftr-489	854	30	from	from	ADP
ftr-489	854	31	the	the	DET
ftr-489	854	32	point	point	NOUN
ftr-489	854	33	of	of	ADP
ftr-489	854	34	view	view	NOUN
ftr-489	854	35	of	of	ADP
ftr-489	854	36	the	the	DET
ftr-489	854	37	application	application	NOUN
ftr-489	854	38	of	of	ADP
ftr-489	854	39	the	the	DET
ftr-489	854	40	ordinary	ordinary	ADJ
ftr-489	854	41	taxation	taxation	NOUN
ftr-489	854	42	laws	law	NOUN
ftr-489	854	43	and	and	CCONJ
ftr-489	854	44	regulations	regulation	NOUN
ftr-489	854	45	,	,	PUNCT
ftr-489	854	46	in	in	ADP
ftr-489	854	47	substantially	substantially	ADV
ftr-489	854	48	similar	similar	ADJ
ftr-489	854	49	circumstances	circumstance	NOUN
ftr-489	854	50	both	both	PRON
ftr-489	854	51	in	in	ADP
ftr-489	854	52	treaty	treaty	NOUN
ftr-489	854	53	project	project	NOUN
ftr-489	854	54	,	,	PUNCT
ftr-489	854	55	supra	supra	PROPN
ftr-489	854	56	note	note	NOUN
ftr-489	854	57	5	5	NUM
ftr-489	854	58	,	,	PUNCT
ftr-489	854	59	at	at	ADP
ftr-489	854	60	255	255	NUM
ftr-489	854	61	.	.	PUNCT
ftr-489	855	1	158	158	NUM
ftr-489	855	2	.	.	PUNCT
ftr-489	856	1	see	see	VERB
ftr-489	856	2	1981	1981	NUM
ftr-489	856	3	u.s	u.s	PROPN
ftr-489	856	4	.	.	PROPN
ftr-489	856	5	model	model	PROPN
ftr-489	856	6	,	,	PUNCT
ftr-489	856	7	supra	supra	PROPN
ftr-489	856	8	note	note	NOUN
ftr-489	856	9	7	7	NUM
ftr-489	856	10	,	,	PUNCT
ftr-489	856	11	art	art	NOUN
ftr-489	856	12	.	.	PUNCT
ftr-489	857	1	24	24	NUM
ftr-489	857	2	,	,	PUNCT
ftr-489	857	3	para	para	NOUN
ftr-489	857	4	.	.	PUNCT
ftr-489	858	1	1	1	NUM
ftr-489	858	2	;	;	PUNCT
ftr-489	858	3	1977	1977	NUM
ftr-489	858	4	oecd	oecd	PROPN
ftr-489	858	5	model	model	NOUN
ftr-489	858	6	,	,	PUNCT
ftr-489	858	7	supra	supra	PROPN
ftr-489	858	8	note	note	NOUN
ftr-489	858	9	4	4	NUM
ftr-489	858	10	,	,	PUNCT
ftr-489	858	11	art	art	NOUN
ftr-489	858	12	.	.	PUNCT
ftr-489	859	1	24	24	NUM
ftr-489	859	2	,	,	PUNCT
ftr-489	859	3	para	para	NOUN
ftr-489	859	4	.	.	PUNCT
ftr-489	860	1	1	1	NUM
ftr-489	860	2	.	.	NUM
ftr-489	860	3	159	159	NUM
ftr-489	860	4	.	.	PUNCT
ftr-489	860	5	1981	1981	NUM
ftr-489	861	1	u.s	u.s	PROPN
ftr-489	861	2	.	.	PROPN
ftr-489	861	3	model	model	PROPN
ftr-489	861	4	,	,	PUNCT
ftr-489	861	5	supra	supra	PROPN
ftr-489	861	6	note	note	NOUN
ftr-489	861	7	7	7	NUM
ftr-489	861	8	,	,	PUNCT
ftr-489	861	9	art	art	NOUN
ftr-489	861	10	.	.	PUNCT
ftr-489	862	1	24	24	NUM
ftr-489	862	2	,	,	PUNCT
ftr-489	862	3	para	para	NOUN
ftr-489	862	4	.	.	PUNCT
ftr-489	863	1	1	1	NUM
ftr-489	863	2	.	.	PUNCT
ftr-489	864	1	[	[	X
ftr-489	864	2	vol	vol	NOUN
ftr-489	864	3	1:2	1:2	NUM
ftr-489	864	4	treaty	treaty	NOUN
ftr-489	864	5	-	-	PUNCT
ftr-489	864	6	based	base	VERB
ftr-489	864	7	nondiscrinination	nondiscrinination	NOUN
ftr-489	864	8	law	law	NOUN
ftr-489	864	9	and	and	CCONJ
ftr-489	864	10	in	in	ADP
ftr-489	864	11	fac	fac	PROPN
ftr-489	864	12	"	"	PUNCT
ftr-489	864	13	'	'	NUM
ftr-489	864	14	160	160	NUM
ftr-489	864	15	it	it	PRON
ftr-489	864	16	is	be	AUX
ftr-489	864	17	not	not	PART
ftr-489	864	18	clear	clear	ADJ
ftr-489	864	19	what	what	PRON
ftr-489	864	20	was	be	AUX
ftr-489	864	21	intended	intend	VERB
ftr-489	864	22	by	by	ADP
ftr-489	864	23	the	the	DET
ftr-489	864	24	language	language	NOUN
ftr-489	864	25	"	"	PUNCT
ftr-489	864	26	substantially	substantially	ADV
ftr-489	864	27	similar	similar	ADJ
ftr-489	864	28	circumstances	circumstance	NOUN
ftr-489	864	29	both	both	CCONJ
ftr-489	864	30	in	in	ADP
ftr-489	864	31	law	law	NOUN
ftr-489	864	32	and	and	CCONJ
ftr-489	864	33	in	in	ADP
ftr-489	864	34	fact	fact	NOUN
ftr-489	864	35	.	.	PUNCT
ftr-489	864	36	"	"	PUNCT
ftr-489	865	1	webster	webster	PROPN
ftr-489	865	2	's	's	PART
ftr-489	865	3	third	third	ADJ
ftr-489	865	4	new	new	ADJ
ftr-489	865	5	international	international	ADJ
ftr-489	865	6	dictionary	dictionary	ADJ
ftr-489	865	7	defines	define	NOUN
ftr-489	865	8	"	"	PUNCT
ftr-489	865	9	similar	similar	ADJ
ftr-489	865	10	"	"	PUNCT
ftr-489	865	11	as	as	ADP
ftr-489	865	12	"	"	PUNCT
ftr-489	865	13	having	have	VERB
ftr-489	865	14	characteristics	characteristic	NOUN
ftr-489	865	15	in	in	ADP
ftr-489	865	16	common	common	ADJ
ftr-489	865	17	:	:	PUNCT
ftr-489	865	18	very	very	ADV
ftr-489	865	19	much	much	ADV
ftr-489	865	20	alike	alike	ADV
ftr-489	865	21	:	:	PUNCT
ftr-489	865	22	...	...	PUNCT
ftr-489	865	23	alike	alike	ADV
ftr-489	865	24	in	in	ADP
ftr-489	865	25	substance	substance	NOUN
ftr-489	865	26	or	or	CCONJ
ftr-489	865	27	essentials	essential	NOUN
ftr-489	865	28	.	.	PUNCT
ftr-489	866	1	"	"	PUNCT
ftr-489	866	2	'	'	PUNCT
ftr-489	866	3	6	6	NUM
ftr-489	866	4	'	'	PART
ftr-489	866	5	similar	similar	ADJ
ftr-489	866	6	circumstances	circumstance	NOUN
ftr-489	866	7	in	in	ADP
ftr-489	866	8	fact	fact	NOUN
ftr-489	866	9	would	would	AUX
ftr-489	866	10	appear	appear	VERB
ftr-489	866	11	to	to	PART
ftr-489	866	12	mean	mean	VERB
ftr-489	866	13	that	that	SCONJ
ftr-489	866	14	slight	slight	ADJ
ftr-489	866	15	differences	difference	NOUN
ftr-489	866	16	in	in	ADP
ftr-489	866	17	fact	fact	NOUN
ftr-489	866	18	,	,	PUNCT
ftr-489	866	19	for	for	ADP
ftr-489	866	20	example	example	NOUN
ftr-489	866	21	,	,	PUNCT
ftr-489	866	22	married	married	ADJ
ftr-489	866	23	versus	versus	ADP
ftr-489	866	24	unmarried	unmarried	ADJ
ftr-489	866	25	taxpayers	taxpayer	NOUN
ftr-489	866	26	,	,	PUNCT
ftr-489	866	27	should	should	AUX
ftr-489	866	28	be	be	AUX
ftr-489	866	29	ignored	ignore	VERB
ftr-489	866	30	.	.	PUNCT
ftr-489	867	1	similar	similar	ADJ
ftr-489	867	2	circumstances	circumstance	NOUN
ftr-489	867	3	in	in	ADP
ftr-489	867	4	law	law	NOUN
ftr-489	867	5	is	be	AUX
ftr-489	867	6	a	a	DET
ftr-489	867	7	more	more	ADV
ftr-489	867	8	difficult	difficult	ADJ
ftr-489	867	9	concept	concept	NOUN
ftr-489	867	10	.	.	PUNCT
ftr-489	868	1	if	if	SCONJ
ftr-489	868	2	the	the	DET
ftr-489	868	3	factor	factor	NOUN
ftr-489	868	4	that	that	PRON
ftr-489	868	5	is	be	AUX
ftr-489	868	6	being	be	AUX
ftr-489	868	7	contested	contest	VERB
ftr-489	868	8	is	be	AUX
ftr-489	868	9	the	the	DET
ftr-489	868	10	basis	basis	NOUN
ftr-489	868	11	for	for	ADP
ftr-489	868	12	alleged	alleged	ADJ
ftr-489	868	13	discrimination	discrimination	NOUN
ftr-489	868	14	,	,	PUNCT
ftr-489	868	15	then	then	ADV
ftr-489	868	16	that	that	DET
ftr-489	868	17	factor	factor	NOUN
ftr-489	868	18	alone	alone	ADV
ftr-489	868	19	should	should	AUX
ftr-489	868	20	not	not	PART
ftr-489	868	21	be	be	AUX
ftr-489	868	22	determinative	determinative	ADJ
ftr-489	868	23	,	,	PUNCT
ftr-489	868	24	yet	yet	CCONJ
ftr-489	868	25	some	some	DET
ftr-489	868	26	questions	question	NOUN
ftr-489	868	27	that	that	PRON
ftr-489	868	28	seem	seem	VERB
ftr-489	868	29	factual	factual	ADJ
ftr-489	868	30	,	,	PUNCT
ftr-489	868	31	such	such	ADJ
ftr-489	868	32	as	as	ADP
ftr-489	868	33	residence	residence	NOUN
ftr-489	868	34	,	,	PUNCT
ftr-489	868	35	may	may	AUX
ftr-489	868	36	really	really	ADV
ftr-489	868	37	be	be	AUX
ftr-489	868	38	mixed	mixed	ADJ
ftr-489	868	39	questions	question	NOUN
ftr-489	868	40	of	of	ADP
ftr-489	868	41	fact	fact	NOUN
ftr-489	868	42	and	and	CCONJ
ftr-489	868	43	law	law	NOUN
ftr-489	868	44	.	.	PUNCT
ftr-489	869	1	perhaps	perhaps	ADV
ftr-489	869	2	that	that	PRON
ftr-489	869	3	is	be	AUX
ftr-489	869	4	what	what	PRON
ftr-489	869	5	the	the	DET
ftr-489	869	6	oecd	oecd	PROPN
ftr-489	869	7	commentaries	commentary	NOUN
ftr-489	869	8	mean	mean	VERB
ftr-489	869	9	here	here	ADV
ftr-489	869	10	.	.	PUNCT
ftr-489	870	1	in	in	ADP
ftr-489	870	2	the	the	DET
ftr-489	870	3	other	other	ADJ
ftr-489	870	4	paragraphs	paragraph	NOUN
ftr-489	870	5	of	of	ADP
ftr-489	870	6	article	article	NOUN
ftr-489	870	7	24	24	NUM
ftr-489	870	8	of	of	ADP
ftr-489	870	9	the	the	DET
ftr-489	870	10	1981	1981	NUM
ftr-489	870	11	u.s	u.s	PROPN
ftr-489	870	12	.	.	PROPN
ftr-489	870	13	model	model	PROPN
ftr-489	870	14	,	,	PUNCT
ftr-489	870	15	the	the	DET
ftr-489	870	16	language	language	NOUN
ftr-489	870	17	appears	appear	VERB
ftr-489	870	18	less	less	ADV
ftr-489	870	19	susceptible	susceptible	ADJ
ftr-489	870	20	to	to	ADP
ftr-489	870	21	interpretative	interpretative	ADJ
ftr-489	870	22	difficulty	difficulty	NOUN
ftr-489	870	23	.	.	PUNCT
ftr-489	871	1	in	in	ADP
ftr-489	871	2	paragraph	paragraph	NOUN
ftr-489	871	3	3	3	NUM
ftr-489	871	4	of	of	ADP
ftr-489	871	5	article	article	NOUN
ftr-489	871	6	24	24	NUM
ftr-489	871	7	(	(	PUNCT
ftr-489	871	8	paragraph	paragraph	NOUN
ftr-489	871	9	4	4	NUM
ftr-489	871	10	of	of	ADP
ftr-489	871	11	article	article	NOUN
ftr-489	871	12	24	24	NUM
ftr-489	871	13	of	of	ADP
ftr-489	871	14	the	the	DET
ftr-489	871	15	1977	1977	NUM
ftr-489	871	16	oecd	oecd	PROPN
ftr-489	871	17	model	model	PROPN
ftr-489	871	18	)	)	PUNCT
ftr-489	871	19	,	,	PUNCT
ftr-489	871	20	for	for	ADP
ftr-489	871	21	example	example	NOUN
ftr-489	871	22	,	,	PUNCT
ftr-489	871	23	the	the	DET
ftr-489	871	24	phrase	phrase	NOUN
ftr-489	871	25	used	use	VERB
ftr-489	871	26	is	be	AUX
ftr-489	871	27	"	"	PUNCT
ftr-489	871	28	same	same	ADJ
ftr-489	871	29	activities	activity	NOUN
ftr-489	871	30	"	"	PUNCT
ftr-489	871	31	of	of	ADP
ftr-489	871	32	a	a	DET
ftr-489	871	33	permanent	permanent	ADJ
ftr-489	871	34	establishment	establishment	NOUN
ftr-489	871	35	.	.	PUNCT
ftr-489	872	1	paragraph	paragraph	NOUN
ftr-489	872	2	5	5	NUM
ftr-489	872	3	of	of	ADP
ftr-489	872	4	the	the	DET
ftr-489	872	5	1981	1981	NUM
ftr-489	872	6	u.s	u.s	PROPN
ftr-489	872	7	.	.	PROPN
ftr-489	872	8	model	model	NOUN
ftr-489	872	9	(	(	PUNCT
ftr-489	872	10	paragraph	paragraph	NOUN
ftr-489	872	11	6	6	NUM
ftr-489	872	12	of	of	ADP
ftr-489	872	13	the	the	DET
ftr-489	872	14	1977	1977	NUM
ftr-489	872	15	oecd	oecd	PROPN
ftr-489	872	16	model	model	PROPN
ftr-489	872	17	)	)	PUNCT
ftr-489	872	18	uses	use	VERB
ftr-489	872	19	the	the	DET
ftr-489	872	20	phrase	phrase	NOUN
ftr-489	872	21	"	"	PUNCT
ftr-489	872	22	similar	similar	ADJ
ftr-489	872	23	enterprises	enterprise	NOUN
ftr-489	872	24	"	"	PUNCT
ftr-489	872	25	which	which	PRON
ftr-489	872	26	is	be	AUX
ftr-489	872	27	widely	widely	ADV
ftr-489	872	28	read	read	VERB
ftr-489	872	29	to	to	PART
ftr-489	872	30	mean	mean	VERB
ftr-489	872	31	ownership	ownership	NOUN
ftr-489	872	32	of	of	ADP
ftr-489	872	33	a	a	DET
ftr-489	872	34	domestic	domestic	ADJ
ftr-489	872	35	subsidiary	subsidiary	NOUN
ftr-489	872	36	.	.	PUNCT
ftr-489	873	1	similarly	similarly	ADV
ftr-489	873	2	,	,	PUNCT
ftr-489	873	3	paragraph	paragraph	NOUN
ftr-489	873	4	4	4	NUM
ftr-489	873	5	of	of	ADP
ftr-489	873	6	the	the	DET
ftr-489	873	7	1981	1981	NUM
ftr-489	873	8	u.s	u.s	PROPN
ftr-489	873	9	.	.	PROPN
ftr-489	873	10	model	model	NOUN
ftr-489	873	11	(	(	PUNCT
ftr-489	873	12	paragraph	paragraph	NOUN
ftr-489	873	13	5	5	NUM
ftr-489	873	14	of	of	ADP
ftr-489	873	15	the	the	DET
ftr-489	873	16	1977	1977	NUM
ftr-489	873	17	oecd	oecd	PROPN
ftr-489	873	18	model	model	PROPN
ftr-489	873	19	)	)	PUNCT
ftr-489	873	20	uses	use	VERB
ftr-489	873	21	the	the	DET
ftr-489	873	22	phrase	phrase	NOUN
ftr-489	873	23	"	"	PUNCT
ftr-489	873	24	same	same	ADJ
ftr-489	873	25	conditions	condition	NOUN
ftr-489	873	26	"	"	PUNCT
ftr-489	873	27	when	when	SCONJ
ftr-489	873	28	referring	refer	VERB
ftr-489	873	29	to	to	ADP
ftr-489	873	30	deductions	deduction	NOUN
ftr-489	873	31	permitted	permit	VERB
ftr-489	873	32	to	to	ADP
ftr-489	873	33	an	an	DET
ftr-489	873	34	enterprise	enterprise	NOUN
ftr-489	873	35	of	of	ADP
ftr-489	873	36	the	the	DET
ftr-489	873	37	other	other	ADJ
ftr-489	873	38	state	state	NOUN
ftr-489	873	39	.	.	PUNCT
ftr-489	874	1	o'brien	o'brien	PROPN
ftr-489	874	2	62	62	NUM
ftr-489	874	3	and	and	CCONJ
ftr-489	874	4	van	van	PROPN
ftr-489	874	5	raad	raad	PROPN
ftr-489	874	6	'	'	PART
ftr-489	874	7	6would	6would	AUX
ftr-489	874	8	adopt	adopt	VERB
ftr-489	874	9	a	a	DET
ftr-489	874	10	strict	strict	ADJ
ftr-489	874	11	interpretation	interpretation	NOUN
ftr-489	874	12	,	,	PUNCT
ftr-489	874	13	giving	give	VERB
ftr-489	874	14	meaning	meaning	NOUN
ftr-489	874	15	to	to	ADP
ftr-489	874	16	use	use	NOUN
ftr-489	874	17	of	of	ADP
ftr-489	874	18	the	the	DET
ftr-489	874	19	term	term	NOUN
ftr-489	874	20	"	"	PUNCT
ftr-489	874	21	same	same	ADJ
ftr-489	874	22	circumstances	circumstance	NOUN
ftr-489	874	23	"	"	PUNCT
ftr-489	874	24	in	in	ADP
ftr-489	874	25	the	the	DET
ftr-489	874	26	treaty	treaty	NOUN
ftr-489	874	27	provision	provision	NOUN
ftr-489	874	28	.	.	PUNCT
ftr-489	875	1	it	it	PRON
ftr-489	875	2	is	be	AUX
ftr-489	875	3	possible	possible	ADJ
ftr-489	875	4	that	that	SCONJ
ftr-489	875	5	the	the	DET
ftr-489	875	6	united	united	PROPN
ftr-489	875	7	states	states	PROPN
ftr-489	875	8	may	may	AUX
ftr-489	875	9	have	have	AUX
ftr-489	875	10	taken	take	VERB
ftr-489	875	11	this	this	DET
ftr-489	875	12	view	view	NOUN
ftr-489	875	13	when	when	SCONJ
ftr-489	875	14	it	it	PRON
ftr-489	875	15	did	do	AUX
ftr-489	875	16	not	not	PART
ftr-489	875	17	agree	agree	VERB
ftr-489	875	18	that	that	SCONJ
ftr-489	875	19	a	a	DET
ftr-489	875	20	u.s	u.s	PROPN
ftr-489	875	21	.	.	PROPN
ftr-489	875	22	citizen	citizen	PROPN
ftr-489	875	23	who	who	PRON
ftr-489	875	24	is	be	AUX
ftr-489	875	25	taxable	taxable	ADJ
ftr-489	875	26	on	on	ADP
ftr-489	875	27	his	his	PRON
ftr-489	875	28	or	or	CCONJ
ftr-489	875	29	her	her	PRON
ftr-489	875	30	worldwide	worldwide	ADJ
ftr-489	875	31	income	income	NOUN
ftr-489	875	32	is	be	AUX
ftr-489	875	33	the	the	DET
ftr-489	875	34	same	same	ADJ
ftr-489	875	35	as	as	ADP
ftr-489	875	36	a	a	DET
ftr-489	875	37	nonresident	nonresident	ADJ
ftr-489	875	38	non	non	ADJ
ftr-489	875	39	-	-	ADJ
ftr-489	875	40	u.s	u.s	PROPN
ftr-489	875	41	.	.	PROPN
ftr-489	875	42	citizen	citizen	NOUN
ftr-489	875	43	who	who	PRON
ftr-489	875	44	is	be	AUX
ftr-489	875	45	taxable	taxable	ADJ
ftr-489	875	46	in	in	ADP
ftr-489	875	47	the	the	DET
ftr-489	875	48	united	united	PROPN
ftr-489	875	49	states	states	PROPN
ftr-489	875	50	only	only	ADV
ftr-489	875	51	on	on	ADP
ftr-489	875	52	his	his	PRON
ftr-489	875	53	effectively	effectively	ADV
ftr-489	875	54	connected	connected	ADJ
ftr-489	875	55	income	income	NOUN
ftr-489	875	56	and	and	CCONJ
ftr-489	875	57	certain	certain	ADJ
ftr-489	875	58	gross	gross	ADJ
ftr-489	875	59	income	income	NOUN
ftr-489	875	60	from	from	ADP
ftr-489	875	61	u.s	u.s	PROPN
ftr-489	875	62	.	.	PROPN
ftr-489	875	63	sources	source	NOUN
ftr-489	875	64	.	.	PUNCT
ftr-489	875	65	"	"	PUNCT
ftr-489	876	1	on	on	ADP
ftr-489	876	2	the	the	DET
ftr-489	876	3	other	other	ADJ
ftr-489	876	4	hand	hand	NOUN
ftr-489	876	5	,	,	PUNCT
ftr-489	876	6	the	the	DET
ftr-489	876	7	united	united	PROPN
ftr-489	876	8	states	states	PROPN
ftr-489	876	9	could	could	AUX
ftr-489	876	10	have	have	AUX
ftr-489	876	11	accepted	accept	VERB
ftr-489	876	12	a	a	DET
ftr-489	876	13	more	more	ADV
ftr-489	876	14	liberal	liberal	ADJ
ftr-489	876	15	view	view	NOUN
ftr-489	876	16	of	of	ADP
ftr-489	876	17	"	"	PUNCT
ftr-489	876	18	in	in	ADP
ftr-489	876	19	the	the	DET
ftr-489	876	20	same	same	ADJ
ftr-489	876	21	circumstances	circumstance	NOUN
ftr-489	876	22	"	"	PUNCT
ftr-489	876	23	and	and	CCONJ
ftr-489	876	24	still	still	ADV
ftr-489	876	25	have	have	AUX
ftr-489	876	26	reached	reach	VERB
ftr-489	876	27	that	that	DET
ftr-489	876	28	conclusion	conclusion	NOUN
ftr-489	876	29	.	.	PUNCT
ftr-489	877	1	indeed	indeed	ADV
ftr-489	877	2	,	,	PUNCT
ftr-489	877	3	as	as	SCONJ
ftr-489	877	4	discussed	discuss	VERB
ftr-489	877	5	further	far	ADV
ftr-489	877	6	below	below	ADV
ftr-489	877	7	,	,	PUNCT
ftr-489	877	8	the	the	DET
ftr-489	877	9	internal	internal	ADJ
ftr-489	877	10	revenue	revenue	NOUN
ftr-489	877	11	service	service	NOUN
ftr-489	877	12	appears	appear	VERB
ftr-489	877	13	to	to	PART
ftr-489	877	14	treat	treat	VERB
ftr-489	877	15	"	"	PUNCT
ftr-489	877	16	in	in	ADP
ftr-489	877	17	the	the	DET
ftr-489	877	18	same	same	ADJ
ftr-489	877	19	circumstances	circumstance	NOUN
ftr-489	877	20	,	,	PUNCT
ftr-489	877	21	"	"	PUNCT
ftr-489	877	22	in	in	ADP
ftr-489	877	23	article	article	NOUN
ftr-489	877	24	160	160	NUM
ftr-489	877	25	.	.	PUNCT
ftr-489	878	1	1977	1977	NUM
ftr-489	878	2	oecd	oecd	PROPN
ftr-489	878	3	commentaries	commentary	NOUN
ftr-489	878	4	,	,	PUNCT
ftr-489	878	5	supra	supra	PROPN
ftr-489	878	6	note	note	NOUN
ftr-489	878	7	4	4	NUM
ftr-489	878	8	,	,	PUNCT
ftr-489	878	9	art	art	NOUN
ftr-489	878	10	.	.	PUNCT
ftr-489	879	1	24	24	NUM
ftr-489	879	2	,	,	PUNCT
ftr-489	879	3	para	para	NOUN
ftr-489	879	4	.	.	PUNCT
ftr-489	880	1	i	i	PRON
ftr-489	880	2	at	at	ADP
ftr-489	880	3	3	3	NUM
ftr-489	880	4	(	(	PUNCT
ftr-489	880	5	emphasis	emphasis	NOUN
ftr-489	880	6	added	add	VERB
ftr-489	880	7	)	)	PUNCT
ftr-489	880	8	.	.	PUNCT
ftr-489	881	1	161	161	NUM
ftr-489	881	2	.	.	PUNCT
ftr-489	882	1	webster	webster	PROPN
ftr-489	882	2	's	's	PART
ftr-489	882	3	third	third	ADJ
ftr-489	882	4	new	new	ADJ
ftr-489	882	5	international	international	ADJ
ftr-489	882	6	dictionary	dictionary	NOUN
ftr-489	882	7	2120	2120	NUM
ftr-489	882	8	(	(	PUNCT
ftr-489	882	9	1986	1986	NUM
ftr-489	882	10	)	)	PUNCT
ftr-489	882	11	(	(	PUNCT
ftr-489	882	12	unabridged	unabridged	ADJ
ftr-489	882	13	)	)	PUNCT
ftr-489	882	14	.	.	PUNCT
ftr-489	883	1	162	162	NUM
ftr-489	883	2	.	.	PUNCT
ftr-489	883	3	see	see	VERB
ftr-489	883	4	generally	generally	ADV
ftr-489	883	5	o'brien	o'brien	PROPN
ftr-489	883	6	,	,	PUNCT
ftr-489	883	7	supra	supra	PROPN
ftr-489	883	8	note	note	NOUN
ftr-489	883	9	3	3	NUM
ftr-489	883	10	.	.	NOUN
ftr-489	883	11	163	163	NUM
ftr-489	883	12	.	.	PUNCT
ftr-489	884	1	see	see	VERB
ftr-489	884	2	generally	generally	ADV
ftr-489	884	3	van	van	PROPN
ftr-489	884	4	raad	raad	PROPN
ftr-489	884	5	,	,	PUNCT
ftr-489	884	6	nondiscrimination	nondiscrimination	NOUN
ftr-489	884	7	and	and	CCONJ
ftr-489	884	8	international	international	ADJ
ftr-489	884	9	tax	tax	NOUN
ftr-489	884	10	law	law	NOUN
ftr-489	884	11	(	(	PUNCT
ftr-489	884	12	1986	1986	NUM
ftr-489	884	13	)	)	PUNCT
ftr-489	884	14	.	.	PUNCT
ftr-489	885	1	164	164	NUM
ftr-489	885	2	.	.	PUNCT
ftr-489	885	3	1981	1981	NUM
ftr-489	885	4	u.s	u.s	PROPN
ftr-489	885	5	.	.	PROPN
ftr-489	885	6	model	model	PROPN
ftr-489	885	7	,	,	PUNCT
ftr-489	885	8	supra	supra	PROPN
ftr-489	885	9	note	note	NOUN
ftr-489	885	10	7	7	NUM
ftr-489	885	11	,	,	PUNCT
ftr-489	885	12	art	art	NOUN
ftr-489	885	13	.	.	PUNCT
ftr-489	886	1	24	24	NUM
ftr-489	886	2	,	,	PUNCT
ftr-489	886	3	para	para	NOUN
ftr-489	886	4	.	.	PUNCT
ftr-489	887	1	1	1	X
ftr-489	887	2	.	.	X
ftr-489	887	3	perhaps	perhaps	ADV
ftr-489	887	4	the	the	DET
ftr-489	887	5	following	follow	VERB
ftr-489	887	6	,	,	PUNCT
ftr-489	887	7	even	even	ADV
ftr-489	887	8	broader	broad	ADJ
ftr-489	887	9	,	,	PUNCT
ftr-489	887	10	language	language	NOUN
ftr-489	887	11	of	of	ADP
ftr-489	887	12	the	the	DET
ftr-489	887	13	australian	australian	ADJ
ftr-489	887	14	and	and	CCONJ
ftr-489	887	15	new	new	ADJ
ftr-489	887	16	zealand	zealand	PROPN
ftr-489	887	17	treaties	treaty	NOUN
ftr-489	887	18	should	should	AUX
ftr-489	887	19	be	be	AUX
ftr-489	887	20	adopted	adopt	VERB
ftr-489	887	21	by	by	ADP
ftr-489	887	22	the	the	DET
ftr-489	887	23	united	united	PROPN
ftr-489	887	24	states	states	PROPN
ftr-489	887	25	.	.	PUNCT
ftr-489	888	1	without	without	ADP
ftr-489	888	2	limiting	limit	VERB
ftr-489	888	3	by	by	ADP
ftr-489	888	4	implication	implication	NOUN
ftr-489	888	5	the	the	DET
ftr-489	888	6	interpretation	interpretation	NOUN
ftr-489	888	7	of	of	ADP
ftr-489	888	8	this	this	DET
ftr-489	888	9	article	article	NOUN
ftr-489	888	10	,	,	PUNCT
ftr-489	888	11	it	it	PRON
ftr-489	888	12	is	be	AUX
ftr-489	888	13	hereby	hereby	ADV
ftr-489	888	14	declared	declare	VERB
ftr-489	888	15	that	that	SCONJ
ftr-489	888	16	,	,	PUNCT
ftr-489	888	17	except	except	SCONJ
ftr-489	888	18	to	to	ADP
ftr-489	888	19	the	the	DET
ftr-489	888	20	extent	extent	NOUN
ftr-489	888	21	expressly	expressly	ADV
ftr-489	888	22	so	so	ADV
ftr-489	888	23	provided	provide	VERB
ftr-489	888	24	,	,	PUNCT
ftr-489	888	25	nothing	nothing	PRON
ftr-489	888	26	in	in	ADP
ftr-489	888	27	the	the	DET
ftr-489	888	28	article	article	NOUN
ftr-489	888	29	prevents	prevent	VERB
ftr-489	888	30	a	a	DET
ftr-489	888	31	contracting	contracting	NOUN
ftr-489	888	32	state	state	NOUN
ftr-489	888	33	from	from	ADP
ftr-489	888	34	distinguishing	distinguish	VERB
ftr-489	888	35	in	in	ADP
ftr-489	888	36	its	its	PRON
ftr-489	888	37	taxation	taxation	NOUN
ftr-489	888	38	laws	law	NOUN
ftr-489	888	39	between	between	ADP
ftr-489	888	40	residents	resident	NOUN
ftr-489	888	41	and	and	CCONJ
ftr-489	888	42	nonresidents	nonresident	NOUN
ftr-489	888	43	solely	solely	ADV
ftr-489	888	44	on	on	ADP
ftr-489	888	45	the	the	DET
ftr-489	888	46	ground	ground	NOUN
ftr-489	888	47	of	of	ADP
ftr-489	888	48	their	their	PRON
ftr-489	888	49	residence	residence	NOUN
ftr-489	888	50	.	.	PUNCT
ftr-489	889	1	u.s.-austl	u.s.-austl	PROPN
ftr-489	889	2	.	.	PUNCT
ftr-489	890	1	treaty	treaty	NOUN
ftr-489	890	2	,	,	PUNCT
ftr-489	890	3	art	art	NOUN
ftr-489	890	4	.	.	PUNCT
ftr-489	891	1	23	23	NUM
ftr-489	891	2	,	,	PUNCT
ftr-489	891	3	para	para	NOUN
ftr-489	891	4	.	.	PUNCT
ftr-489	892	1	3	3	X
ftr-489	892	2	.	.	X
ftr-489	892	3	see	see	VERB
ftr-489	892	4	also	also	ADV
ftr-489	892	5	u.s.-n.z	u.s.-n.z	PROPN
ftr-489	892	6	.	.	PROPN
ftr-489	892	7	treaty	treaty	NOUN
ftr-489	892	8	,	,	PUNCT
ftr-489	892	9	art	art	NOUN
ftr-489	892	10	.	.	PUNCT
ftr-489	893	1	23	23	NUM
ftr-489	893	2	,	,	PUNCT
ftr-489	893	3	para	para	NOUN
ftr-489	893	4	.	.	PUNCT
ftr-489	894	1	6	6	NUM
ftr-489	894	2	.	.	NUM
ftr-489	894	3	1992	1992	NUM
ftr-489	894	4	]	]	PUNCT
ftr-489	894	5	florida	florida	PROPN
ftr-489	894	6	tax	tax	PROPN
ftr-489	894	7	review	review	NOUN
ftr-489	894	8	24(1	24(1	NOUN
ftr-489	894	9	)	)	PUNCT
ftr-489	894	10	and	and	CCONJ
ftr-489	894	11	carrying	carry	VERB
ftr-489	894	12	on	on	ADP
ftr-489	894	13	"	"	PUNCT
ftr-489	894	14	the	the	DET
ftr-489	894	15	same	same	ADJ
ftr-489	894	16	activities	activity	NOUN
ftr-489	894	17	"	"	PUNCT
ftr-489	894	18	in	in	ADP
ftr-489	894	19	article	article	NOUN
ftr-489	894	20	24(3	24(3	NUM
ftr-489	894	21	)	)	PUNCT
ftr-489	894	22	of	of	ADP
ftr-489	894	23	the	the	DET
ftr-489	894	24	1981	1981	NUM
ftr-489	894	25	u.s	u.s	PROPN
ftr-489	894	26	.	.	PROPN
ftr-489	894	27	model	model	NOUN
ftr-489	894	28	as	as	ADP
ftr-489	894	29	having	have	VERB
ftr-489	894	30	the	the	DET
ftr-489	894	31	same	same	ADJ
ftr-489	894	32	meaning	meaning	NOUN
ftr-489	894	33	.	.	PUNCT
ftr-489	895	1	v.	v.	ADP
ftr-489	895	2	taxation	taxation	NOUN
ftr-489	895	3	of	of	ADP
ftr-489	895	4	a	a	DET
ftr-489	895	5	permanent	permanent	ADJ
ftr-489	895	6	establishment	establishment	NOUN
ftr-489	895	7	paragraph	paragraph	NOUN
ftr-489	895	8	3	3	NUM
ftr-489	895	9	of	of	ADP
ftr-489	895	10	article	article	NOUN
ftr-489	895	11	24	24	NUM
ftr-489	895	12	of	of	ADP
ftr-489	895	13	the	the	DET
ftr-489	895	14	1981	1981	NUM
ftr-489	895	15	u.s	u.s	PROPN
ftr-489	895	16	.	.	PROPN
ftr-489	895	17	model	model	NOUN
ftr-489	895	18	(	(	PUNCT
ftr-489	895	19	paragraph	paragraph	NOUN
ftr-489	895	20	4	4	NUM
ftr-489	895	21	of	of	ADP
ftr-489	895	22	the	the	DET
ftr-489	895	23	1977	1977	NUM
ftr-489	895	24	oecd	oecd	PROPN
ftr-489	895	25	model	model	NOUN
ftr-489	895	26	)	)	PUNCT
ftr-489	895	27	protects	protect	VERB
ftr-489	895	28	domestic	domestic	ADJ
ftr-489	895	29	permanent	permanent	ADJ
ftr-489	895	30	establishments	establishment	NOUN
ftr-489	895	31	of	of	ADP
ftr-489	895	32	foreign	foreign	ADJ
ftr-489	895	33	enterprises	enterprise	NOUN
ftr-489	895	34	as	as	SCONJ
ftr-489	895	35	follows	follow	VERB
ftr-489	895	36	:	:	PUNCT
ftr-489	895	37	the	the	DET
ftr-489	895	38	taxation	taxation	NOUN
ftr-489	895	39	on	on	ADP
ftr-489	895	40	a	a	DET
ftr-489	895	41	permanent	permanent	ADJ
ftr-489	895	42	establishment	establishment	NOUN
ftr-489	895	43	which	which	PRON
ftr-489	895	44	an	an	DET
ftr-489	895	45	enterprise	enterprise	NOUN
ftr-489	895	46	of	of	ADP
ftr-489	895	47	a	a	DET
ftr-489	895	48	contracting	contracting	NOUN
ftr-489	895	49	state	state	NOUN
ftr-489	895	50	has	have	VERB
ftr-489	895	51	in	in	ADP
ftr-489	895	52	the	the	DET
ftr-489	895	53	other	other	ADJ
ftr-489	895	54	contracting	contracting	NOUN
ftr-489	895	55	state	state	NOUN
ftr-489	895	56	shall	shall	AUX
ftr-489	895	57	not	not	PART
ftr-489	895	58	be	be	AUX
ftr-489	895	59	less	less	ADV
ftr-489	895	60	favorably	favorably	ADV
ftr-489	895	61	levied	levy	VERB
ftr-489	895	62	in	in	ADP
ftr-489	895	63	that	that	DET
ftr-489	895	64	other	other	ADJ
ftr-489	895	65	state	state	NOUN
ftr-489	895	66	than	than	ADP
ftr-489	895	67	the	the	DET
ftr-489	895	68	taxation	taxation	NOUN
ftr-489	895	69	levied	levy	VERB
ftr-489	895	70	on	on	ADP
ftr-489	895	71	enterprises	enterprise	NOUN
ftr-489	895	72	of	of	ADP
ftr-489	895	73	that	that	DET
ftr-489	895	74	other	other	ADJ
ftr-489	895	75	state	state	NOUN
ftr-489	895	76	carrying	carry	VERB
ftr-489	895	77	on	on	ADP
ftr-489	895	78	the	the	DET
ftr-489	895	79	same	same	ADJ
ftr-489	895	80	activities	activity	NOUN
ftr-489	895	81	.	.	PUNCT
ftr-489	896	1	this	this	DET
ftr-489	896	2	provision	provision	NOUN
ftr-489	896	3	shall	shall	AUX
ftr-489	896	4	not	not	PART
ftr-489	896	5	be	be	AUX
ftr-489	896	6	construed	construe	VERB
ftr-489	896	7	as	as	ADP
ftr-489	896	8	obliging	oblige	VERB
ftr-489	896	9	a	a	DET
ftr-489	896	10	contracting	contract	VERB
ftr-489	896	11	state	state	NOUN
ftr-489	896	12	to	to	PART
ftr-489	896	13	grant	grant	VERB
ftr-489	896	14	to	to	ADP
ftr-489	896	15	residents	resident	NOUN
ftr-489	896	16	of	of	ADP
ftr-489	896	17	the	the	DET
ftr-489	896	18	other	other	ADJ
ftr-489	896	19	contracting	contracting	NOUN
ftr-489	896	20	state	state	NOUN
ftr-489	896	21	any	any	DET
ftr-489	896	22	personal	personal	ADJ
ftr-489	896	23	allowances	allowance	NOUN
ftr-489	896	24	,	,	PUNCT
ftr-489	896	25	relief	relief	NOUN
ftr-489	896	26	,	,	PUNCT
ftr-489	896	27	and	and	CCONJ
ftr-489	896	28	reductions	reduction	NOUN
ftr-489	896	29	for	for	ADP
ftr-489	896	30	taxation	taxation	NOUN
ftr-489	896	31	purposes	purpose	NOUN
ftr-489	896	32	on	on	ADP
ftr-489	896	33	account	account	NOUN
ftr-489	896	34	of	of	ADP
ftr-489	896	35	civil	civil	ADJ
ftr-489	896	36	status	status	NOUN
ftr-489	896	37	or	or	CCONJ
ftr-489	896	38	family	family	NOUN
ftr-489	896	39	responsibilities	responsibility	NOUN
ftr-489	896	40	which	which	PRON
ftr-489	896	41	it	it	PRON
ftr-489	896	42	grants	grant	VERB
ftr-489	896	43	to	to	ADP
ftr-489	896	44	its	its	PRON
ftr-489	896	45	own	own	ADJ
ftr-489	896	46	residents	resident	NOUN
ftr-489	896	47	.	.	PUNCT
ftr-489	897	1	'65	'65	NUM
ftr-489	897	2	as	as	SCONJ
ftr-489	897	3	explained	explain	VERB
ftr-489	897	4	above	above	ADV
ftr-489	897	5	,	,	PUNCT
ftr-489	897	6	paragraphs	paragraph	VERB
ftr-489	897	7	1	1	NUM
ftr-489	897	8	and	and	CCONJ
ftr-489	897	9	2	2	NUM
ftr-489	897	10	of	of	ADP
ftr-489	897	11	article	article	NOUN
ftr-489	897	12	24	24	NUM
ftr-489	897	13	of	of	ADP
ftr-489	897	14	the	the	DET
ftr-489	897	15	1977	1977	NUM
ftr-489	897	16	oecd	oecd	PROPN
ftr-489	897	17	model	model	NOUN
ftr-489	897	18	,	,	PUNCT
ftr-489	897	19	and	and	CCONJ
ftr-489	897	20	of	of	ADP
ftr-489	897	21	those	those	DET
ftr-489	897	22	u.s	u.s	PROPN
ftr-489	897	23	.	.	PROPN
ftr-489	897	24	treaties	treaty	NOUN
ftr-489	897	25	that	that	PRON
ftr-489	897	26	adopt	adopt	VERB
ftr-489	897	27	the	the	DET
ftr-489	897	28	1977	1977	NUM
ftr-489	897	29	oecd	oecd	PROPN
ftr-489	897	30	model	model	NOUN
ftr-489	897	31	,	,	PUNCT
ftr-489	897	32	pertaining	pertain	VERB
ftr-489	897	33	to	to	ADP
ftr-489	897	34	nondiscrimination	nondiscrimination	NOUN
ftr-489	897	35	with	with	ADP
ftr-489	897	36	respect	respect	NOUN
ftr-489	897	37	to	to	ADP
ftr-489	897	38	"	"	PUNCT
ftr-489	897	39	nationals	national	NOUN
ftr-489	897	40	"	"	PUNCT
ftr-489	897	41	of	of	ADP
ftr-489	897	42	a	a	DET
ftr-489	897	43	contracting	contracting	NOUN
ftr-489	897	44	state	state	NOUN
ftr-489	897	45	apply	apply	VERB
ftr-489	897	46	to	to	ADP
ftr-489	897	47	both	both	DET
ftr-489	897	48	individuals	individual	NOUN
ftr-489	897	49	and	and	CCONJ
ftr-489	897	50	legal	legal	ADJ
ftr-489	897	51	persons	person	NOUN
ftr-489	897	52	.	.	PUNCT
ftr-489	898	1	to	to	ADP
ftr-489	898	2	the	the	DET
ftr-489	898	3	extent	extent	NOUN
ftr-489	898	4	that	that	SCONJ
ftr-489	898	5	these	these	DET
ftr-489	898	6	nationals	national	NOUN
ftr-489	898	7	have	have	VERB
ftr-489	898	8	a	a	DET
ftr-489	898	9	permanent	permanent	ADJ
ftr-489	898	10	establishment	establishment	NOUN
ftr-489	898	11	in	in	ADP
ftr-489	898	12	the	the	DET
ftr-489	898	13	united	united	PROPN
ftr-489	898	14	states	states	PROPN
ftr-489	898	15	,	,	PUNCT
ftr-489	898	16	it	it	PRON
ftr-489	898	17	would	would	AUX
ftr-489	898	18	appear	appear	VERB
ftr-489	898	19	that	that	SCONJ
ftr-489	898	20	there	there	PRON
ftr-489	898	21	is	be	VERB
ftr-489	898	22	an	an	DET
ftr-489	898	23	overlap	overlap	NOUN
ftr-489	898	24	:	:	PUNCT
ftr-489	898	25	both	both	CCONJ
ftr-489	898	26	the	the	DET
ftr-489	898	27	provision	provision	NOUN
ftr-489	898	28	applicable	applicable	ADJ
ftr-489	898	29	to	to	ADP
ftr-489	898	30	individuals	individual	NOUN
ftr-489	898	31	and	and	CCONJ
ftr-489	898	32	legal	legal	ADJ
ftr-489	898	33	persons	person	NOUN
ftr-489	898	34	and	and	CCONJ
ftr-489	898	35	the	the	DET
ftr-489	898	36	provision	provision	NOUN
ftr-489	898	37	protecting	protect	VERB
ftr-489	898	38	permanent	permanent	ADJ
ftr-489	898	39	establishments	establishment	NOUN
ftr-489	898	40	may	may	AUX
ftr-489	898	41	apply	apply	VERB
ftr-489	898	42	simultaneously	simultaneously	ADV
ftr-489	898	43	.	.	PUNCT
ftr-489	899	1	even	even	ADV
ftr-489	899	2	in	in	ADP
ftr-489	899	3	the	the	DET
ftr-489	899	4	case	case	NOUN
ftr-489	899	5	of	of	ADP
ftr-489	899	6	the	the	DET
ftr-489	899	7	1981	1981	NUM
ftr-489	899	8	u.s	u.s	PROPN
ftr-489	899	9	.	.	PROPN
ftr-489	899	10	model	model	PROPN
ftr-489	899	11	,	,	PUNCT
ftr-489	899	12	where	where	SCONJ
ftr-489	899	13	a	a	DET
ftr-489	899	14	"	"	PUNCT
ftr-489	899	15	national	national	ADJ
ftr-489	899	16	"	"	PUNCT
ftr-489	899	17	can	can	AUX
ftr-489	899	18	only	only	ADV
ftr-489	899	19	be	be	AUX
ftr-489	899	20	an	an	DET
ftr-489	899	21	individual	individual	NOUN
ftr-489	899	22	,	,	PUNCT
ftr-489	899	23	both	both	CCONJ
ftr-489	899	24	the	the	DET
ftr-489	899	25	"	"	PUNCT
ftr-489	899	26	national	national	ADJ
ftr-489	899	27	"	"	PUNCT
ftr-489	899	28	and	and	CCONJ
ftr-489	899	29	"	"	PUNCT
ftr-489	899	30	permanent	permanent	ADJ
ftr-489	899	31	establishment	establishment	NOUN
ftr-489	899	32	"	"	PUNCT
ftr-489	899	33	provisions	provision	NOUN
ftr-489	899	34	can	can	AUX
ftr-489	899	35	apply	apply	VERB
ftr-489	899	36	simultaneously	simultaneously	ADV
ftr-489	899	37	to	to	ADP
ftr-489	899	38	individuals	individual	NOUN
ftr-489	899	39	.	.	PUNCT
ftr-489	900	1	the	the	DET
ftr-489	900	2	interpretative	interpretative	ADJ
ftr-489	900	3	issues	issue	NOUN
ftr-489	900	4	that	that	PRON
ftr-489	900	5	arise	arise	VERB
ftr-489	900	6	in	in	ADP
ftr-489	900	7	other	other	ADJ
ftr-489	900	8	cases	case	NOUN
ftr-489	900	9	under	under	ADP
ftr-489	900	10	the	the	DET
ftr-489	900	11	permanent	permanent	ADJ
ftr-489	900	12	establishment	establishment	NOUN
ftr-489	900	13	provision	provision	NOUN
ftr-489	900	14	are	be	AUX
ftr-489	900	15	more	more	ADV
ftr-489	900	16	serious	serious	ADJ
ftr-489	900	17	and	and	CCONJ
ftr-489	900	18	they	they	PRON
ftr-489	900	19	generally	generally	ADV
ftr-489	900	20	involve	involve	VERB
ftr-489	900	21	greater	great	ADJ
ftr-489	900	22	amounts	amount	NOUN
ftr-489	900	23	of	of	ADP
ftr-489	900	24	tax	tax	NOUN
ftr-489	900	25	.	.	PUNCT
ftr-489	901	1	a.	a.	NOUN
ftr-489	901	2	"	"	PUNCT
ftr-489	901	3	enterprise	enterprise	NOUN
ftr-489	901	4	"	"	PUNCT
ftr-489	901	5	the	the	DET
ftr-489	901	6	term	term	NOUN
ftr-489	901	7	"	"	PUNCT
ftr-489	901	8	permanent	permanent	ADJ
ftr-489	901	9	establishment	establishment	NOUN
ftr-489	901	10	"	"	PUNCT
ftr-489	901	11	is	be	AUX
ftr-489	901	12	defined	define	VERB
ftr-489	901	13	under	under	ADP
ftr-489	901	14	article	article	NOUN
ftr-489	901	15	5	5	NUM
ftr-489	901	16	of	of	ADP
ftr-489	901	17	both	both	CCONJ
ftr-489	901	18	the	the	DET
ftr-489	901	19	1981	1981	NUM
ftr-489	901	20	u.s	u.s	PROPN
ftr-489	901	21	.	.	PROPN
ftr-489	901	22	model	model	NOUN
ftr-489	901	23	and	and	CCONJ
ftr-489	901	24	1977	1977	NUM
ftr-489	901	25	oecd	oecd	PROPN
ftr-489	901	26	model	model	NOUN
ftr-489	901	27	.	.	PUNCT
ftr-489	902	1	the	the	DET
ftr-489	902	2	term	term	NOUN
ftr-489	902	3	"	"	PUNCT
ftr-489	902	4	enterprise	enterprise	NOUN
ftr-489	902	5	,	,	PUNCT
ftr-489	902	6	"	"	PUNCT
ftr-489	902	7	although	although	SCONJ
ftr-489	902	8	contained	contain	VERB
ftr-489	902	9	in	in	ADP
ftr-489	902	10	all	all	PRON
ftr-489	902	11	of	of	ADP
ftr-489	902	12	the	the	DET
ftr-489	902	13	u.s	u.s	PROPN
ftr-489	902	14	.	.	PROPN
ftr-489	902	15	treaties	treaty	NOUN
ftr-489	902	16	for	for	ADP
ftr-489	902	17	many	many	ADJ
ftr-489	902	18	years	year	NOUN
ftr-489	902	19	,	,	PUNCT
ftr-489	902	20	is	be	AUX
ftr-489	902	21	not	not	PART
ftr-489	902	22	defined	define	VERB
ftr-489	902	23	.	.	PUNCT
ftr-489	903	1	in	in	ADP
ftr-489	903	2	the	the	DET
ftr-489	903	3	absence	absence	NOUN
ftr-489	903	4	of	of	ADP
ftr-489	903	5	a	a	DET
ftr-489	903	6	treaty	treaty	NOUN
ftr-489	903	7	definition	definition	NOUN
ftr-489	903	8	of	of	ADP
ftr-489	903	9	the	the	DET
ftr-489	903	10	term	term	NOUN
ftr-489	903	11	"	"	PUNCT
ftr-489	903	12	enterprise	enterprise	NOUN
ftr-489	903	13	,	,	PUNCT
ftr-489	903	14	"	"	PUNCT
ftr-489	903	15	the	the	DET
ftr-489	903	16	meaning	mean	VERB
ftr-489	903	17	165	165	NUM
ftr-489	903	18	.	.	PUNCT
ftr-489	903	19	1981	1981	NUM
ftr-489	903	20	u.s	u.s	PROPN
ftr-489	903	21	.	.	PROPN
ftr-489	903	22	model	model	PROPN
ftr-489	903	23	,	,	PUNCT
ftr-489	903	24	supra	supra	PROPN
ftr-489	903	25	note	note	NOUN
ftr-489	903	26	7	7	NUM
ftr-489	903	27	,	,	PUNCT
ftr-489	903	28	art	art	NOUN
ftr-489	903	29	.	.	PUNCT
ftr-489	904	1	24	24	NUM
ftr-489	904	2	,	,	PUNCT
ftr-489	904	3	para	para	NOUN
ftr-489	904	4	.	.	PUNCT
ftr-489	905	1	3	3	NUM
ftr-489	905	2	;	;	PUNCT
ftr-489	905	3	1977	1977	NUM
ftr-489	905	4	oecd	oecd	PROPN
ftr-489	905	5	model	model	NOUN
ftr-489	905	6	,	,	PUNCT
ftr-489	905	7	supra	supra	PROPN
ftr-489	905	8	note	note	NOUN
ftr-489	905	9	4	4	NUM
ftr-489	905	10	,	,	PUNCT
ftr-489	905	11	art	art	NOUN
ftr-489	905	12	.	.	PUNCT
ftr-489	906	1	24	24	NUM
ftr-489	906	2	,	,	PUNCT
ftr-489	906	3	para	para	NOUN
ftr-489	906	4	.	.	PUNCT
ftr-489	907	1	4	4	X
ftr-489	907	2	.	.	PUNCT
ftr-489	908	1	[	[	X
ftr-489	908	2	vol	vol	NOUN
ftr-489	908	3	1:2	1:2	NUM
ftr-489	908	4	treaty	treaty	NOUN
ftr-489	908	5	-	-	PUNCT
ftr-489	908	6	based	base	VERB
ftr-489	908	7	nondiscrimination	nondiscrimination	NOUN
ftr-489	908	8	would	would	AUX
ftr-489	908	9	normally	normally	ADV
ftr-489	908	10	be	be	AUX
ftr-489	908	11	determined	determine	VERB
ftr-489	908	12	under	under	ADP
ftr-489	908	13	domestic	domestic	ADJ
ftr-489	908	14	law	law	NOUN
ftr-489	908	15	,	,	PUNCT
ftr-489	908	16	"	"	PUNCT
ftr-489	908	17	6	6	NUM
ftr-489	909	1	but	but	CCONJ
ftr-489	909	2	it	it	PRON
ftr-489	909	3	is	be	AUX
ftr-489	909	4	not	not	PART
ftr-489	909	5	a	a	DET
ftr-489	909	6	term	term	NOUN
ftr-489	909	7	frequently	frequently	ADV
ftr-489	909	8	used	use	VERB
ftr-489	909	9	in	in	ADP
ftr-489	909	10	the	the	DET
ftr-489	909	11	united	united	PROPN
ftr-489	909	12	states	states	PROPN
ftr-489	909	13	.	.	PUNCT
ftr-489	910	1	recently	recently	ADV
ftr-489	910	2	,	,	PUNCT
ftr-489	910	3	the	the	DET
ftr-489	910	4	united	united	PROPN
ftr-489	910	5	states	states	PROPN
ftr-489	910	6	sought	seek	VERB
ftr-489	910	7	to	to	PART
ftr-489	910	8	give	give	VERB
ftr-489	910	9	the	the	DET
ftr-489	910	10	term	term	NOUN
ftr-489	910	11	content	content	NOUN
ftr-489	910	12	in	in	ADP
ftr-489	910	13	its	its	PRON
ftr-489	910	14	treaties	treaty	NOUN
ftr-489	910	15	.	.	PUNCT
ftr-489	911	1	for	for	ADP
ftr-489	911	2	example	example	NOUN
ftr-489	911	3	,	,	PUNCT
ftr-489	911	4	in	in	ADP
ftr-489	911	5	explaining	explain	VERB
ftr-489	911	6	article	article	NOUN
ftr-489	911	7	3	3	NUM
ftr-489	911	8	of	of	ADP
ftr-489	911	9	the	the	DET
ftr-489	911	10	u.s.-china	u.s.-china	PROPN
ftr-489	911	11	treaty	treaty	PROPN
ftr-489	911	12	,	,	PUNCT
ftr-489	911	13	which	which	PRON
ftr-489	911	14	defines	define	VERB
ftr-489	911	15	an	an	DET
ftr-489	911	16	enterprise	enterprise	NOUN
ftr-489	911	17	of	of	ADP
ftr-489	911	18	a	a	DET
ftr-489	911	19	country	country	NOUN
ftr-489	911	20	as	as	ADP
ftr-489	911	21	an	an	DET
ftr-489	911	22	enterprise	enterprise	NOUN
ftr-489	911	23	carried	carry	VERB
ftr-489	911	24	on	on	ADP
ftr-489	911	25	by	by	ADP
ftr-489	911	26	a	a	DET
ftr-489	911	27	resident	resident	NOUN
ftr-489	911	28	of	of	ADP
ftr-489	911	29	that	that	DET
ftr-489	911	30	country	country	NOUN
ftr-489	911	31	,	,	PUNCT
ftr-489	911	32	the	the	DET
ftr-489	911	33	senate	senate	PROPN
ftr-489	911	34	report	report	NOUN
ftr-489	911	35	added	add	VERB
ftr-489	911	36	,	,	PUNCT
ftr-489	911	37	"	"	PUNCT
ftr-489	911	38	[	[	X
ftr-489	911	39	a]lthough	a]lthough	SCONJ
ftr-489	911	40	the	the	DET
ftr-489	911	41	treaty	treaty	NOUN
ftr-489	911	42	does	do	AUX
ftr-489	911	43	not	not	PART
ftr-489	911	44	define	define	VERB
ftr-489	911	45	the	the	DET
ftr-489	911	46	term	term	NOUN
ftr-489	911	47	'	'	PART
ftr-489	911	48	enterprise	enterprise	NOUN
ftr-489	911	49	,	,	PUNCT
ftr-489	911	50	'	'	PUNCT
ftr-489	911	51	it	it	PRON
ftr-489	911	52	will	will	AUX
ftr-489	911	53	have	have	VERB
ftr-489	911	54	the	the	DET
ftr-489	911	55	same	same	ADJ
ftr-489	911	56	meaning	meaning	NOUN
ftr-489	911	57	that	that	SCONJ
ftr-489	911	58	it	it	PRON
ftr-489	911	59	has	have	AUX
ftr-489	911	60	in	in	ADP
ftr-489	911	61	other	other	ADJ
ftr-489	911	62	u.s	u.s	PROPN
ftr-489	911	63	.	.	PROPN
ftr-489	911	64	tax	tax	NOUN
ftr-489	911	65	treaties	treaty	NOUN
ftr-489	911	66	-	-	PUNCT
ftr-489	911	67	the	the	DET
ftr-489	911	68	trade	trade	NOUN
ftr-489	911	69	or	or	CCONJ
ftr-489	911	70	business	business	NOUN
ftr-489	911	71	activities	activity	NOUN
ftr-489	911	72	undertaken	undertake	VERB
ftr-489	911	73	by	by	ADP
ftr-489	911	74	an	an	DET
ftr-489	911	75	individual	individual	ADJ
ftr-489	911	76	,	,	PUNCT
ftr-489	911	77	company	company	NOUN
ftr-489	911	78	,	,	PUNCT
ftr-489	911	79	partnership	partnership	NOUN
ftr-489	911	80	,	,	PUNCT
ftr-489	911	81	or	or	CCONJ
ftr-489	911	82	other	other	ADJ
ftr-489	911	83	entity	entity	NOUN
ftr-489	911	84	.	.	PUNCT
ftr-489	912	1	"167	"167	ADJ
ftr-489	912	2	in	in	ADP
ftr-489	912	3	contrast	contrast	NOUN
ftr-489	912	4	,	,	PUNCT
ftr-489	912	5	however	however	ADV
ftr-489	912	6	,	,	PUNCT
ftr-489	912	7	the	the	DET
ftr-489	912	8	technical	technical	ADJ
ftr-489	912	9	explanation	explanation	NOUN
ftr-489	912	10	of	of	ADP
ftr-489	912	11	the	the	DET
ftr-489	912	12	u.s.-spain	u.s.-spain	ADJ
ftr-489	912	13	treaty	treaty	NOUN
ftr-489	912	14	states	state	VERB
ftr-489	912	15	that	that	SCONJ
ftr-489	912	16	it	it	PRON
ftr-489	912	17	is	be	AUX
ftr-489	912	18	understood	understand	VERB
ftr-489	912	19	that	that	SCONJ
ftr-489	912	20	most	most	ADJ
ftr-489	912	21	activities	activity	NOUN
ftr-489	912	22	carried	carry	VERB
ftr-489	912	23	on	on	ADP
ftr-489	912	24	by	by	ADP
ftr-489	912	25	individuals	individual	NOUN
ftr-489	912	26	will	will	AUX
ftr-489	912	27	be	be	AUX
ftr-489	912	28	covered	cover	VERB
ftr-489	912	29	by	by	ADP
ftr-489	912	30	the	the	DET
ftr-489	912	31	independent	independent	ADJ
ftr-489	912	32	and	and	CCONJ
ftr-489	912	33	dependent	dependent	ADJ
ftr-489	912	34	personal	personal	ADJ
ftr-489	912	35	service	service	NOUN
ftr-489	912	36	provisions	provision	NOUN
ftr-489	912	37	and	and	CCONJ
ftr-489	912	38	will	will	AUX
ftr-489	912	39	not	not	PART
ftr-489	912	40	be	be	AUX
ftr-489	912	41	considered	consider	VERB
ftr-489	912	42	an	an	DET
ftr-489	912	43	"	"	PUNCT
ftr-489	912	44	enterprise	enterprise	NOUN
ftr-489	912	45	"	"	PUNCT
ftr-489	912	46	except	except	SCONJ
ftr-489	912	47	where	where	SCONJ
ftr-489	912	48	the	the	DET
ftr-489	912	49	trade	trade	NOUN
ftr-489	912	50	or	or	CCONJ
ftr-489	912	51	business	business	NOUN
ftr-489	912	52	involves	involve	VERB
ftr-489	912	53	the	the	DET
ftr-489	912	54	risk	risk	NOUN
ftr-489	912	55	of	of	ADP
ftr-489	912	56	capital	capital	NOUN
ftr-489	912	57	.	.	PUNCT
ftr-489	913	1	b.	b.	PROPN
ftr-489	913	2	personal	personal	ADJ
ftr-489	913	3	allowance	allowance	NOUN
ftr-489	913	4	both	both	CCONJ
ftr-489	913	5	the	the	DET
ftr-489	913	6	1981	1981	NUM
ftr-489	913	7	u.s	u.s	PROPN
ftr-489	913	8	.	.	PROPN
ftr-489	913	9	model	model	NOUN
ftr-489	913	10	and	and	CCONJ
ftr-489	913	11	the	the	DET
ftr-489	913	12	1977	1977	NUM
ftr-489	913	13	oecd	oecd	PROPN
ftr-489	913	14	model	model	NOUN
ftr-489	913	15	provide	provide	VERB
ftr-489	913	16	that	that	SCONJ
ftr-489	913	17	the	the	DET
ftr-489	913	18	contracting	contracting	NOUN
ftr-489	913	19	states	state	NOUN
ftr-489	913	20	are	be	AUX
ftr-489	913	21	not	not	PART
ftr-489	913	22	required	require	VERB
ftr-489	913	23	to	to	PART
ftr-489	913	24	grant	grant	VERB
ftr-489	913	25	the	the	DET
ftr-489	913	26	personal	personal	ADJ
ftr-489	913	27	allowances	allowance	NOUN
ftr-489	913	28	or	or	CCONJ
ftr-489	913	29	credits	credit	NOUN
ftr-489	913	30	that	that	PRON
ftr-489	913	31	they	they	PRON
ftr-489	913	32	grant	grant	VERB
ftr-489	913	33	to	to	ADP
ftr-489	913	34	their	their	PRON
ftr-489	913	35	own	own	ADJ
ftr-489	913	36	residents	resident	NOUN
ftr-489	913	37	to	to	PART
ftr-489	913	38	reflect	reflect	VERB
ftr-489	913	39	differing	differ	VERB
ftr-489	913	40	family	family	NOUN
ftr-489	913	41	responsibilities	responsibility	NOUN
ftr-489	913	42	.	.	PUNCT
ftr-489	914	1	this	this	DET
ftr-489	914	2	provision	provision	NOUN
ftr-489	914	3	is	be	AUX
ftr-489	914	4	applicable	applicable	ADJ
ftr-489	914	5	to	to	ADP
ftr-489	914	6	those	those	DET
ftr-489	914	7	situations	situation	NOUN
ftr-489	914	8	where	where	SCONJ
ftr-489	914	9	an	an	DET
ftr-489	914	10	individual	individual	NOUN
ftr-489	914	11	is	be	AUX
ftr-489	914	12	maintaining	maintain	VERB
ftr-489	914	13	a	a	DET
ftr-489	914	14	permanent	permanent	ADJ
ftr-489	914	15	establishment	establishment	NOUN
ftr-489	914	16	,	,	PUNCT
ftr-489	914	17	such	such	ADJ
ftr-489	914	18	as	as	ADP
ftr-489	914	19	a	a	DET
ftr-489	914	20	sole	sole	ADJ
ftr-489	914	21	proprietorship	proprietorship	NOUN
ftr-489	914	22	utilizing	utilize	VERB
ftr-489	914	23	capital	capital	NOUN
ftr-489	914	24	.	.	PUNCT
ftr-489	915	1	c.	c.	NOUN
ftr-489	915	2	carrying	carry	VERB
ftr-489	915	3	on	on	ADP
ftr-489	915	4	the	the	DET
ftr-489	915	5	same	same	ADJ
ftr-489	915	6	activities	activity	NOUN
ftr-489	915	7	paragraph	paragraph	NOUN
ftr-489	915	8	4	4	NUM
ftr-489	915	9	of	of	ADP
ftr-489	915	10	article	article	NOUN
ftr-489	915	11	24	24	NUM
ftr-489	915	12	of	of	ADP
ftr-489	915	13	the	the	DET
ftr-489	915	14	1977	1977	NUM
ftr-489	915	15	oecd	oecd	PROPN
ftr-489	915	16	model	model	NOUN
ftr-489	915	17	and	and	CCONJ
ftr-489	915	18	paragraph	paragraph	NOUN
ftr-489	915	19	3	3	NUM
ftr-489	915	20	of	of	ADP
ftr-489	915	21	article	article	NOUN
ftr-489	915	22	24	24	NUM
ftr-489	915	23	of	of	ADP
ftr-489	915	24	the	the	DET
ftr-489	915	25	1981	1981	NUM
ftr-489	915	26	u.s	u.s	PROPN
ftr-489	915	27	.	.	PROPN
ftr-489	915	28	model	model	PROPN
ftr-489	915	29	determine	determine	VERB
ftr-489	915	30	discrimination	discrimination	NOUN
ftr-489	915	31	by	by	ADP
ftr-489	915	32	comparing	compare	VERB
ftr-489	915	33	the	the	DET
ftr-489	915	34	taxation	taxation	NOUN
ftr-489	915	35	of	of	ADP
ftr-489	915	36	a	a	DET
ftr-489	915	37	permanent	permanent	ADJ
ftr-489	915	38	establishment	establishment	NOUN
ftr-489	915	39	in	in	ADP
ftr-489	915	40	a	a	DET
ftr-489	915	41	contracting	contracting	NOUN
ftr-489	915	42	state	state	NOUN
ftr-489	915	43	with	with	ADP
ftr-489	915	44	the	the	DET
ftr-489	915	45	taxation	taxation	NOUN
ftr-489	915	46	levied	levy	VERB
ftr-489	915	47	on	on	ADP
ftr-489	915	48	an	an	DET
ftr-489	915	49	enterprise	enterprise	NOUN
ftr-489	915	50	of	of	ADP
ftr-489	915	51	that	that	DET
ftr-489	915	52	state	state	NOUN
ftr-489	915	53	,	,	PUNCT
ftr-489	915	54	such	such	ADJ
ftr-489	915	55	as	as	ADP
ftr-489	915	56	a	a	DET
ftr-489	915	57	domestic	domestic	ADJ
ftr-489	915	58	corporation	corporation	NOUN
ftr-489	915	59	,	,	PUNCT
ftr-489	915	60	carrying	carry	VERB
ftr-489	915	61	on	on	ADP
ftr-489	915	62	the	the	DET
ftr-489	915	63	same	same	ADJ
ftr-489	915	64	activities	activity	NOUN
ftr-489	915	65	.	.	PUNCT
ftr-489	915	66	'	'	PUNCT
ftr-489	915	67	"	"	PUNCT
ftr-489	916	1	s	s	AUX
ftr-489	916	2	the	the	DET
ftr-489	916	3	comparison	comparison	NOUN
ftr-489	916	4	is	be	AUX
ftr-489	916	5	a	a	DET
ftr-489	916	6	source	source	NOUN
ftr-489	916	7	-	-	PUNCT
ftr-489	916	8	jurisdiction	jurisdiction	NOUN
ftr-489	916	9	comparison	comparison	NOUN
ftr-489	916	10	:	:	PUNCT
ftr-489	916	11	comparing	compare	VERB
ftr-489	916	12	a	a	DET
ftr-489	916	13	permanent	permanent	ADJ
ftr-489	916	14	establishment	establishment	NOUN
ftr-489	916	15	in	in	ADP
ftr-489	916	16	the	the	DET
ftr-489	916	17	united	united	PROPN
ftr-489	916	18	states	states	PROPN
ftr-489	916	19	of	of	ADP
ftr-489	916	20	a	a	DET
ftr-489	916	21	foreign	foreign	ADJ
ftr-489	916	22	enterprise	enterprise	NOUN
ftr-489	916	23	with	with	ADP
ftr-489	916	24	a	a	DET
ftr-489	916	25	u.s	u.s	PROPN
ftr-489	916	26	.	.	PROPN
ftr-489	916	27	corporation	corporation	NOUN
ftr-489	916	28	carrying	carry	VERB
ftr-489	916	29	on	on	ADP
ftr-489	916	30	the	the	DET
ftr-489	916	31	same	same	ADJ
ftr-489	916	32	activities	activity	NOUN
ftr-489	916	33	also	also	ADV
ftr-489	916	34	in	in	ADP
ftr-489	916	35	the	the	DET
ftr-489	916	36	united	united	PROPN
ftr-489	916	37	states	states	PROPN
ftr-489	916	38	.	.	PUNCT
ftr-489	917	1	69	69	NUM
ftr-489	918	1	but	but	CCONJ
ftr-489	918	2	is	be	AUX
ftr-489	918	3	it	it	PRON
ftr-489	918	4	meant	mean	VERB
ftr-489	918	5	to	to	PART
ftr-489	918	6	compare	compare	VERB
ftr-489	918	7	,	,	PUNCT
ftr-489	918	8	for	for	ADP
ftr-489	918	9	purposes	purpose	NOUN
ftr-489	918	10	of	of	ADP
ftr-489	918	11	the	the	DET
ftr-489	918	12	"	"	PUNCT
ftr-489	918	13	carrying	carry	VERB
ftr-489	918	14	on	on	ADP
ftr-489	918	15	the	the	DET
ftr-489	918	16	same	same	ADJ
ftr-489	918	17	activities	activity	NOUN
ftr-489	918	18	"	"	PUNCT
ftr-489	918	19	test	test	NOUN
ftr-489	918	20	,	,	PUNCT
ftr-489	918	21	only	only	ADV
ftr-489	918	22	the	the	DET
ftr-489	918	23	permanent	permanent	ADJ
ftr-489	918	24	establishment	establishment	NOUN
ftr-489	918	25	and	and	CCONJ
ftr-489	918	26	its	its	PRON
ftr-489	918	27	u.s	u.s	PROPN
ftr-489	918	28	.	.	PROPN
ftr-489	918	29	counterpart	counterpart	NOUN
ftr-489	918	30	or	or	CCONJ
ftr-489	918	31	the	the	DET
ftr-489	918	32	entire	entire	ADJ
ftr-489	918	33	foreign	foreign	ADJ
ftr-489	918	34	corporation	corporation	NOUN
ftr-489	918	35	and	and	CCONJ
ftr-489	918	36	its	its	PRON
ftr-489	918	37	u.s	u.s	PROPN
ftr-489	918	38	.	.	PROPN
ftr-489	918	39	counterpart	counterpart	NOUN
ftr-489	918	40	?	?	PUNCT
ftr-489	919	1	is	be	AUX
ftr-489	919	2	the	the	DET
ftr-489	919	3	test	test	NOUN
ftr-489	919	4	a	a	DET
ftr-489	919	5	factual	factual	ADJ
ftr-489	919	6	one	one	NOUN
ftr-489	919	7	or	or	CCONJ
ftr-489	919	8	a	a	DET
ftr-489	919	9	legal	legal	ADJ
ftr-489	919	10	one	one	NOUN
ftr-489	919	11	?	?	PUNCT
ftr-489	920	1	do	do	AUX
ftr-489	920	2	only	only	ADV
ftr-489	920	3	identical	identical	ADJ
ftr-489	920	4	activities	activity	NOUN
ftr-489	920	5	satisfy	satisfy	VERB
ftr-489	920	6	the	the	DET
ftr-489	920	7	test	test	NOUN
ftr-489	920	8	of	of	ADP
ftr-489	920	9	the	the	DET
ftr-489	920	10	"	"	PUNCT
ftr-489	920	11	same	same	ADJ
ftr-489	920	12	activity	activity	NOUN
ftr-489	920	13	"	"	PUNCT
ftr-489	920	14	?	?	PUNCT
ftr-489	921	1	how	how	SCONJ
ftr-489	921	2	far	far	ADV
ftr-489	921	3	from	from	ADP
ftr-489	921	4	identical	identical	ADJ
ftr-489	921	5	can	can	AUX
ftr-489	921	6	the	the	DET
ftr-489	921	7	business	business	NOUN
ftr-489	921	8	be	be	AUX
ftr-489	921	9	?	?	PUNCT
ftr-489	922	1	166	166	NUM
ftr-489	922	2	.	.	PUNCT
ftr-489	922	3	see	see	VERB
ftr-489	922	4	e.g.	e.g.	ADV
ftr-489	922	5	,	,	PUNCT
ftr-489	922	6	1977	1977	NUM
ftr-489	922	7	oecd	oecd	PROPN
ftr-489	922	8	model	model	NOUN
ftr-489	922	9	.	.	PUNCT
ftr-489	923	1	supra	supra	PROPN
ftr-489	923	2	note	note	PROPN
ftr-489	923	3	4	4	NUM
ftr-489	923	4	.	.	PUNCT
ftr-489	923	5	art	art	NOUN
ftr-489	923	6	.	.	PUNCT
ftr-489	924	1	3	3	NUM
ftr-489	924	2	,	,	PUNCT
ftr-489	924	3	para	para	NOUN
ftr-489	924	4	.	.	PUNCT
ftr-489	925	1	2	2	NUM
ftr-489	925	2	.	.	X
ftr-489	925	3	167	167	NUM
ftr-489	925	4	.	.	PUNCT
ftr-489	926	1	report	report	NOUN
ftr-489	926	2	of	of	ADP
ftr-489	926	3	the	the	DET
ftr-489	926	4	senate	senate	PROPN
ftr-489	926	5	committee	committee	PROPN
ftr-489	926	6	on	on	ADP
ftr-489	926	7	foreign	foreign	ADJ
ftr-489	926	8	relations	relation	NOUN
ftr-489	926	9	,	,	PUNCT
ftr-489	926	10	exec	exec	NOUN
ftr-489	926	11	.	.	PUNCT
ftr-489	927	1	rep	rep	PROPN
ftr-489	927	2	.	.	PROPN
ftr-489	927	3	no	no	INTJ
ftr-489	927	4	.	.	NOUN
ftr-489	928	1	7	7	NUM
ftr-489	928	2	.	.	X
ftr-489	928	3	99th	99th	ADJ
ftr-489	928	4	cong	cong	NOUN
ftr-489	928	5	.	.	PUNCT
ftr-489	928	6	,	,	PUNCT
ftr-489	928	7	1st	1st	ADJ
ftr-489	928	8	sess	sess	NOUN
ftr-489	928	9	.	.	PUNCT
ftr-489	929	1	19	19	NUM
ftr-489	929	2	(	(	PUNCT
ftr-489	929	3	1985	1985	NUM
ftr-489	929	4	)	)	PUNCT
ftr-489	929	5	.	.	PUNCT
ftr-489	930	1	168	168	NUM
ftr-489	930	2	.	.	X
ftr-489	930	3	1977	1977	NUM
ftr-489	930	4	oecd	oecd	PROPN
ftr-489	930	5	model	model	PROPN
ftr-489	930	6	,	,	PUNCT
ftr-489	930	7	supra	supra	PROPN
ftr-489	930	8	note	note	NOUN
ftr-489	930	9	4	4	NUM
ftr-489	930	10	,	,	PUNCT
ftr-489	930	11	art	art	NOUN
ftr-489	930	12	.	.	PUNCT
ftr-489	931	1	24	24	NUM
ftr-489	931	2	,	,	PUNCT
ftr-489	931	3	para	para	NOUN
ftr-489	931	4	.	.	PUNCT
ftr-489	932	1	4	4	NUM
ftr-489	932	2	.	.	NOUN
ftr-489	932	3	169	169	NUM
ftr-489	932	4	.	.	PUNCT
ftr-489	933	1	1977	1977	NUM
ftr-489	933	2	oecd	oecd	PROPN
ftr-489	933	3	commentaries	commentary	NOUN
ftr-489	933	4	,	,	PUNCT
ftr-489	933	5	supra	supra	PROPN
ftr-489	933	6	note	note	NOUN
ftr-489	933	7	4	4	NUM
ftr-489	933	8	.	.	PUNCT
ftr-489	933	9	art	art	NOUN
ftr-489	933	10	.	.	PUNCT
ftr-489	934	1	24	24	NUM
ftr-489	934	2	.	.	PUNCT
ftr-489	934	3	para	para	PROPN
ftr-489	934	4	.	.	PUNCT
ftr-489	935	1	4	4	NUM
ftr-489	935	2	at	at	ADP
ftr-489	935	3	23	23	NUM
ftr-489	935	4	.	.	PUNCT
ftr-489	936	1	1992	1992	NUM
ftr-489	936	2	]	]	PUNCT
ftr-489	936	3	florida	florida	PROPN
ftr-489	936	4	tax	tax	PROPN
ftr-489	936	5	review	review	NOUN
ftr-489	936	6	the	the	DET
ftr-489	936	7	internal	internal	ADJ
ftr-489	936	8	revenue	revenue	NOUN
ftr-489	936	9	service	service	NOUN
ftr-489	936	10	apparently	apparently	ADV
ftr-489	936	11	does	do	AUX
ftr-489	936	12	not	not	PART
ftr-489	936	13	believe	believe	VERB
ftr-489	936	14	it	it	PRON
ftr-489	936	15	is	be	AUX
ftr-489	936	16	sufficient	sufficient	ADJ
ftr-489	936	17	to	to	PART
ftr-489	936	18	have	have	VERB
ftr-489	936	19	factual	factual	ADJ
ftr-489	936	20	congruity	congruity	NOUN
ftr-489	936	21	;	;	PUNCT
ftr-489	936	22	there	there	PRON
ftr-489	936	23	must	must	AUX
ftr-489	936	24	be	be	AUX
ftr-489	936	25	legal	legal	ADJ
ftr-489	936	26	congruity	congruity	NOUN
ftr-489	936	27	as	as	ADV
ftr-489	936	28	well	well	ADV
ftr-489	936	29	.	.	PUNCT
ftr-489	937	1	the	the	DET
ftr-489	937	2	problem	problem	NOUN
ftr-489	937	3	can	can	AUX
ftr-489	937	4	be	be	AUX
ftr-489	937	5	illustrated	illustrate	VERB
ftr-489	937	6	by	by	ADP
ftr-489	937	7	the	the	DET
ftr-489	937	8	special	special	ADJ
ftr-489	937	9	treatment	treatment	NOUN
ftr-489	937	10	of	of	ADP
ftr-489	937	11	dividends	dividend	NOUN
ftr-489	937	12	received	receive	VERB
ftr-489	937	13	by	by	ADP
ftr-489	937	14	a	a	DET
ftr-489	937	15	permanent	permanent	ADJ
ftr-489	937	16	establishment	establishment	NOUN
ftr-489	937	17	.	.	PUNCT
ftr-489	938	1	the	the	DET
ftr-489	938	2	oecd	oecd	PROPN
ftr-489	938	3	commentaries	commentary	NOUN
ftr-489	938	4	recognize	recognize	VERB
ftr-489	938	5	that	that	SCONJ
ftr-489	938	6	there	there	PRON
ftr-489	938	7	is	be	VERB
ftr-489	938	8	a	a	DET
ftr-489	938	9	problem	problem	NOUN
ftr-489	938	10	and	and	CCONJ
ftr-489	938	11	recommends	recommend	VERB
ftr-489	938	12	that	that	SCONJ
ftr-489	938	13	treaty	treaty	NOUN
ftr-489	938	14	countries	country	NOUN
ftr-489	938	15	make	make	VERB
ftr-489	938	16	their	their	PRON
ftr-489	938	17	position	position	NOUN
ftr-489	938	18	clear	clear	ADJ
ftr-489	938	19	in	in	ADP
ftr-489	938	20	a	a	DET
ftr-489	938	21	protocol	protocol	NOUN
ftr-489	938	22	.	.	PUNCT
ftr-489	939	1	170	170	NUM
ftr-489	940	1	the	the	DET
ftr-489	940	2	united	united	PROPN
ftr-489	940	3	states	states	PROPN
ftr-489	940	4	has	have	AUX
ftr-489	940	5	often	often	ADV
ftr-489	940	6	done	do	VERB
ftr-489	940	7	so	so	ADV
ftr-489	940	8	.	.	PUNCT
ftr-489	941	1	for	for	ADP
ftr-489	941	2	example	example	NOUN
ftr-489	941	3	,	,	PUNCT
ftr-489	941	4	article	article	NOUN
ftr-489	941	5	xxv(6)(b	xxv(6)(b	PROPN
ftr-489	941	6	)	)	PUNCT
ftr-489	941	7	of	of	ADP
ftr-489	941	8	the	the	DET
ftr-489	941	9	u.s.-canada	u.s.-canada	PROPN
ftr-489	941	10	treaty	treaty	NOUN
ftr-489	941	11	states	state	VERB
ftr-489	941	12	that	that	SCONJ
ftr-489	941	13	the	the	DET
ftr-489	941	14	nondiscrimination	nondiscrimination	NOUN
ftr-489	941	15	article	article	NOUN
ftr-489	941	16	shall	shall	AUX
ftr-489	941	17	not	not	PART
ftr-489	941	18	be	be	AUX
ftr-489	941	19	construed	construe	VERB
ftr-489	941	20	as	as	ADP
ftr-489	941	21	obliging	oblige	VERB
ftr-489	941	22	a	a	DET
ftr-489	941	23	contracting	contracting	NOUN
ftr-489	941	24	state	state	NOUN
ftr-489	941	25	"	"	PUNCT
ftr-489	941	26	[	[	X
ftr-489	941	27	t]o	t]o	NOUN
ftr-489	941	28	grant	grant	NOUN
ftr-489	941	29	to	to	ADP
ftr-489	941	30	a	a	DET
ftr-489	941	31	company	company	NOUN
ftr-489	941	32	which	which	PRON
ftr-489	941	33	is	be	AUX
ftr-489	941	34	a	a	DET
ftr-489	941	35	resident	resident	NOUN
ftr-489	941	36	of	of	ADP
ftr-489	941	37	the	the	DET
ftr-489	941	38	other	other	ADJ
ftr-489	941	39	contracting	contracting	NOUN
ftr-489	941	40	state	state	NOUN
ftr-489	941	41	the	the	DET
ftr-489	941	42	same	same	ADJ
ftr-489	941	43	tax	tax	NOUN
ftr-489	941	44	relief	relief	NOUN
ftr-489	941	45	that	that	SCONJ
ftr-489	941	46	it	it	PRON
ftr-489	941	47	provides	provide	VERB
ftr-489	941	48	to	to	ADP
ftr-489	941	49	a	a	DET
ftr-489	941	50	company	company	NOUN
ftr-489	941	51	which	which	PRON
ftr-489	941	52	is	be	AUX
ftr-489	941	53	a	a	DET
ftr-489	941	54	resident	resident	NOUN
ftr-489	941	55	of	of	ADP
ftr-489	941	56	the	the	DET
ftr-489	941	57	first	first	ADV
ftr-489	941	58	-	-	PUNCT
ftr-489	941	59	mentioned	mention	VERB
ftr-489	941	60	state	state	NOUN
ftr-489	941	61	with	with	ADP
ftr-489	941	62	respect	respect	NOUN
ftr-489	941	63	to	to	ADP
ftr-489	941	64	dividends	dividend	NOUN
ftr-489	941	65	received	receive	VERB
ftr-489	941	66	by	by	ADP
ftr-489	941	67	it	it	PRON
ftr-489	941	68	from	from	ADP
ftr-489	941	69	a	a	DET
ftr-489	941	70	company	company	NOUN
ftr-489	941	71	.	.	PUNCT
ftr-489	941	72	''	''	PUNCT
ftr-489	942	1	the	the	DET
ftr-489	942	2	technical	technical	ADJ
ftr-489	942	3	explanation	explanation	NOUN
ftr-489	942	4	to	to	ADP
ftr-489	942	5	the	the	DET
ftr-489	942	6	u.s.-canada	u.s.-canada	NOUN
ftr-489	942	7	treaty	treaty	NOUN
ftr-489	942	8	states	state	VERB
ftr-489	942	9	that	that	SCONJ
ftr-489	942	10	this	this	DET
ftr-489	942	11	provision	provision	NOUN
ftr-489	942	12	is	be	AUX
ftr-489	942	13	merely	merely	ADV
ftr-489	942	14	clarifying	clarify	VERB
ftr-489	942	15	in	in	ADP
ftr-489	942	16	nature	nature	NOUN
ftr-489	942	17	,	,	PUNCT
ftr-489	942	18	since	since	SCONJ
ftr-489	942	19	neither	neither	CCONJ
ftr-489	942	20	the	the	DET
ftr-489	942	21	united	united	PROPN
ftr-489	942	22	states	states	PROPN
ftr-489	942	23	nor	nor	CCONJ
ftr-489	942	24	canada	canada	PROPN
ftr-489	942	25	would	would	AUX
ftr-489	942	26	interpret	interpret	VERB
ftr-489	942	27	the	the	DET
ftr-489	942	28	language	language	NOUN
ftr-489	942	29	as	as	ADP
ftr-489	942	30	providing	provide	VERB
ftr-489	942	31	the	the	DET
ftr-489	942	32	same	same	ADJ
ftr-489	942	33	relief	relief	NOUN
ftr-489	942	34	anyway	anyway	ADV
ftr-489	942	35	.	.	PUNCT
ftr-489	943	1	'72	'72	NUM
ftr-489	943	2	however	however	ADV
ftr-489	943	3	,	,	PUNCT
ftr-489	943	4	a	a	DET
ftr-489	943	5	claim	claim	NOUN
ftr-489	943	6	for	for	ADP
ftr-489	943	7	the	the	DET
ftr-489	943	8	one	one	NUM
ftr-489	943	9	hundred	hundred	NUM
ftr-489	943	10	percent	percent	NOUN
ftr-489	943	11	dividends	dividend	NOUN
ftr-489	943	12	received	receive	VERB
ftr-489	943	13	deduction	deduction	NOUN
ftr-489	943	14	on	on	ADP
ftr-489	943	15	dividends	dividend	NOUN
ftr-489	943	16	received	receive	VERB
ftr-489	943	17	by	by	ADP
ftr-489	943	18	a	a	DET
ftr-489	943	19	permanent	permanent	ADJ
ftr-489	943	20	establishment	establishment	NOUN
ftr-489	943	21	in	in	ADP
ftr-489	943	22	the	the	DET
ftr-489	943	23	united	united	PROPN
ftr-489	943	24	states	states	PROPN
ftr-489	943	25	appears	appear	VERB
ftr-489	943	26	to	to	PART
ftr-489	943	27	have	have	AUX
ftr-489	943	28	been	be	AUX
ftr-489	943	29	settled	settle	VERB
ftr-489	943	30	in	in	ADP
ftr-489	943	31	favor	favor	NOUN
ftr-489	943	32	of	of	ADP
ftr-489	943	33	at	at	ADV
ftr-489	943	34	least	least	ADV
ftr-489	943	35	one	one	NUM
ftr-489	943	36	taxpayer	taxpayer	NOUN
ftr-489	943	37	in	in	ADP
ftr-489	943	38	an	an	DET
ftr-489	943	39	unreported	unreported	ADJ
ftr-489	943	40	case	case	NOUN
ftr-489	943	41	.	.	PUNCT
ftr-489	944	1	'73	'73	NUM
ftr-489	944	2	thus	thus	ADV
ftr-489	944	3	,	,	PUNCT
ftr-489	944	4	if	if	SCONJ
ftr-489	944	5	the	the	DET
ftr-489	944	6	stock	stock	NOUN
ftr-489	944	7	of	of	ADP
ftr-489	944	8	the	the	DET
ftr-489	944	9	distributing	distribute	VERB
ftr-489	944	10	company	company	NOUN
ftr-489	944	11	is	be	AUX
ftr-489	944	12	owned	own	VERB
ftr-489	944	13	by	by	ADP
ftr-489	944	14	the	the	DET
ftr-489	944	15	permanent	permanent	ADJ
ftr-489	944	16	establishment	establishment	NOUN
ftr-489	944	17	,	,	PUNCT
ftr-489	944	18	and	and	CCONJ
ftr-489	944	19	the	the	DET
ftr-489	944	20	dividend	dividend	NOUN
ftr-489	944	21	is	be	AUX
ftr-489	944	22	effectively	effectively	ADV
ftr-489	944	23	connected	connect	VERB
ftr-489	944	24	with	with	ADP
ftr-489	944	25	the	the	DET
ftr-489	944	26	permanent	permanent	ADJ
ftr-489	944	27	establishment	establishment	NOUN
ftr-489	944	28	so	so	SCONJ
ftr-489	944	29	that	that	SCONJ
ftr-489	944	30	it	it	PRON
ftr-489	944	31	is	be	AUX
ftr-489	944	32	not	not	PART
ftr-489	944	33	eligible	eligible	ADJ
ftr-489	944	34	for	for	ADP
ftr-489	944	35	the	the	DET
ftr-489	944	36	lower	low	ADJ
ftr-489	944	37	treaty	treaty	NOUN
ftr-489	944	38	withholding	withholding	NOUN
ftr-489	944	39	rate	rate	NOUN
ftr-489	944	40	,	,	PUNCT
ftr-489	944	41	it	it	PRON
ftr-489	944	42	is	be	AUX
ftr-489	944	43	difficult	difficult	ADJ
ftr-489	944	44	to	to	PART
ftr-489	944	45	justify	justify	VERB
ftr-489	944	46	any	any	DET
ftr-489	944	47	disallowance	disallowance	NOUN
ftr-489	944	48	of	of	ADP
ftr-489	944	49	the	the	DET
ftr-489	944	50	dividends	dividend	NOUN
ftr-489	944	51	received	receive	VERB
ftr-489	944	52	deduction	deduction	NOUN
ftr-489	944	53	.	.	PUNCT
ftr-489	945	1	17	17	NUM
ftr-489	945	2	one	one	NUM
ftr-489	945	3	explanation	explanation	NOUN
ftr-489	945	4	might	might	AUX
ftr-489	945	5	be	be	AUX
ftr-489	945	6	that	that	SCONJ
ftr-489	945	7	the	the	DET
ftr-489	945	8	distribution	distribution	NOUN
ftr-489	945	9	by	by	ADP
ftr-489	945	10	the	the	DET
ftr-489	945	11	foreign	foreign	ADJ
ftr-489	945	12	parent	parent	NOUN
ftr-489	945	13	corporation	corporation	NOUN
ftr-489	945	14	of	of	ADP
ftr-489	945	15	a	a	DET
ftr-489	945	16	dividend	dividend	NOUN
ftr-489	945	17	out	out	ADP
ftr-489	945	18	of	of	ADP
ftr-489	945	19	the	the	DET
ftr-489	945	20	earnings	earning	NOUN
ftr-489	945	21	of	of	ADP
ftr-489	945	22	its	its	PRON
ftr-489	945	23	u.s	u.s	PROPN
ftr-489	945	24	.	.	PROPN
ftr-489	945	25	permanent	permanent	ADJ
ftr-489	945	26	establishment	establishment	NOUN
ftr-489	945	27	would	would	AUX
ftr-489	945	28	not	not	PART
ftr-489	945	29	be	be	AUX
ftr-489	945	30	subject	subject	ADJ
ftr-489	945	31	to	to	ADP
ftr-489	945	32	a	a	DET
ftr-489	945	33	withholding	withholding	NOUN
ftr-489	945	34	tax	tax	NOUN
ftr-489	945	35	,	,	PUNCT
ftr-489	945	36	while	while	SCONJ
ftr-489	945	37	a	a	DET
ftr-489	945	38	similar	similar	ADJ
ftr-489	945	39	distribution	distribution	NOUN
ftr-489	945	40	(	(	PUNCT
ftr-489	945	41	to	to	ADP
ftr-489	945	42	the	the	DET
ftr-489	945	43	extent	extent	NOUN
ftr-489	945	44	made	make	VERB
ftr-489	945	45	to	to	ADP
ftr-489	945	46	foreign	foreign	ADJ
ftr-489	945	47	shareholders	shareholder	NOUN
ftr-489	945	48	)	)	PUNCT
ftr-489	945	49	from	from	ADP
ftr-489	945	50	a	a	DET
ftr-489	945	51	u.s	u.s	PROPN
ftr-489	945	52	.	.	PROPN
ftr-489	945	53	corporation	corporation	NOUN
ftr-489	945	54	would	would	AUX
ftr-489	945	55	be	be	AUX
ftr-489	945	56	.	.	PUNCT
ftr-489	946	1	this	this	DET
ftr-489	946	2	argument	argument	NOUN
ftr-489	946	3	has	have	AUX
ftr-489	946	4	been	be	AUX
ftr-489	946	5	seriously	seriously	ADV
ftr-489	946	6	weakened	weaken	VERB
ftr-489	946	7	,	,	PUNCT
ftr-489	946	8	if	if	SCONJ
ftr-489	946	9	not	not	PART
ftr-489	946	10	eliminated	eliminate	VERB
ftr-489	946	11	,	,	PUNCT
ftr-489	946	12	however	however	ADV
ftr-489	946	13	,	,	PUNCT
ftr-489	946	14	by	by	ADP
ftr-489	946	15	adoption	adoption	NOUN
ftr-489	946	16	of	of	ADP
ftr-489	946	17	the	the	DET
ftr-489	946	18	u.s	u.s	PROPN
ftr-489	946	19	.	.	PROPN
ftr-489	946	20	branch	branch	NOUN
ftr-489	946	21	profits	profit	NOUN
ftr-489	946	22	tax	tax	NOUN
ftr-489	946	23	,	,	PUNCT
ftr-489	946	24	which	which	PRON
ftr-489	946	25	is	be	AUX
ftr-489	946	26	considered	consider	VERB
ftr-489	946	27	below.175	below.175	PROPN
ftr-489	946	28	a	a	DET
ftr-489	946	29	second	second	ADJ
ftr-489	946	30	possible	possible	ADJ
ftr-489	946	31	explanation	explanation	NOUN
ftr-489	946	32	is	be	AUX
ftr-489	946	33	that	that	SCONJ
ftr-489	946	34	the	the	DET
ftr-489	946	35	comparison	comparison	NOUN
ftr-489	946	36	should	should	AUX
ftr-489	946	37	be	be	AUX
ftr-489	946	38	made	make	VERB
ftr-489	946	39	between	between	ADP
ftr-489	946	40	a	a	DET
ftr-489	946	41	u.s	u.s	PROPN
ftr-489	946	42	.	.	PROPN
ftr-489	946	43	corporation	corporation	NOUN
ftr-489	946	44	and	and	CCONJ
ftr-489	946	45	the	the	DET
ftr-489	946	46	entire	entire	ADJ
ftr-489	946	47	foreign	foreign	ADJ
ftr-489	946	48	enterprise	enterprise	NOUN
ftr-489	946	49	,	,	PUNCT
ftr-489	946	50	for	for	ADP
ftr-489	946	51	instance	instance	NOUN
ftr-489	946	52	the	the	DET
ftr-489	946	53	"	"	PUNCT
ftr-489	946	54	foreign	foreign	ADJ
ftr-489	946	55	parent	parent	NOUN
ftr-489	946	56	"	"	PUNCT
ftr-489	946	57	of	of	ADP
ftr-489	946	58	the	the	DET
ftr-489	946	59	u.s	u.s	PROPN
ftr-489	946	60	.	.	PROPN
ftr-489	946	61	permanent	permanent	ADJ
ftr-489	946	62	establishment	establishment	NOUN
ftr-489	946	63	,	,	PUNCT
ftr-489	946	64	rather	rather	ADV
ftr-489	946	65	than	than	ADP
ftr-489	946	66	only	only	ADV
ftr-489	946	67	the	the	DET
ftr-489	946	68	permanent	permanent	ADJ
ftr-489	946	69	establishment	establishment	NOUN
ftr-489	946	70	.	.	PUNCT
ftr-489	947	1	in	in	ADP
ftr-489	947	2	that	that	DET
ftr-489	947	3	case	case	NOUN
ftr-489	947	4	,	,	PUNCT
ftr-489	947	5	it	it	PRON
ftr-489	947	6	would	would	AUX
ftr-489	947	7	be	be	AUX
ftr-489	947	8	the	the	DET
ftr-489	947	9	position	position	NOUN
ftr-489	947	10	of	of	ADP
ftr-489	947	11	the	the	DET
ftr-489	947	12	service	service	NOUN
ftr-489	947	13	that	that	PRON
ftr-489	947	14	the	the	DET
ftr-489	947	15	"	"	PUNCT
ftr-489	947	16	same	same	ADJ
ftr-489	947	17	activity	activity	NOUN
ftr-489	947	18	"	"	PUNCT
ftr-489	947	19	be	be	AUX
ftr-489	947	20	interpreted	interpret	VERB
ftr-489	947	21	in	in	ADP
ftr-489	947	22	the	the	DET
ftr-489	947	23	same	same	ADJ
ftr-489	947	24	manner	manner	NOUN
ftr-489	947	25	as	as	ADP
ftr-489	947	26	170	170	NUM
ftr-489	947	27	.	.	PUNCT
ftr-489	948	1	1977	1977	NUM
ftr-489	948	2	oecd	oecd	PROPN
ftr-489	948	3	commentaries	commentary	NOUN
ftr-489	948	4	,	,	PUNCT
ftr-489	948	5	supra	supra	PROPN
ftr-489	948	6	note	note	NOUN
ftr-489	948	7	4	4	NUM
ftr-489	948	8	,	,	PUNCT
ftr-489	948	9	art	art	NOUN
ftr-489	948	10	.	.	PUNCT
ftr-489	949	1	24	24	NUM
ftr-489	949	2	,	,	PUNCT
ftr-489	949	3	para	para	NOUN
ftr-489	949	4	.	.	PUNCT
ftr-489	950	1	31	31	NUM
ftr-489	950	2	-	-	SYM
ftr-489	950	3	37	37	NUM
ftr-489	950	4	,	,	PUNCT
ftr-489	950	5	171	171	NUM
ftr-489	950	6	.	.	PUNCT
ftr-489	950	7	u.s.-can	u.s.-can	PROPN
ftr-489	950	8	.	.	PUNCT
ftr-489	951	1	treaty	treaty	NOUN
ftr-489	952	1	,	,	PUNCT
ftr-489	952	2	supra	supra	PROPN
ftr-489	952	3	note	note	PROPN
ftr-489	952	4	15	15	NUM
ftr-489	952	5	,	,	PUNCT
ftr-489	952	6	art	art	NOUN
ftr-489	952	7	.	.	PUNCT
ftr-489	953	1	xxv	xxv	PROPN
ftr-489	953	2	,	,	PUNCT
ftr-489	953	3	para	para	PROPN
ftr-489	953	4	.	.	PUNCT
ftr-489	954	1	6(b	6(b	NUM
ftr-489	954	2	)	)	PUNCT
ftr-489	954	3	.	.	PUNCT
ftr-489	955	1	172	172	NUM
ftr-489	955	2	.	.	PUNCT
ftr-489	956	1	treas	treas	PROPN
ftr-489	956	2	.	.	PUNCT
ftr-489	957	1	tech	tech	NOUN
ftr-489	957	2	.	.	PUNCT
ftr-489	958	1	expl	expl	PROPN
ftr-489	958	2	.	.	PUNCT
ftr-489	959	1	of	of	ADP
ftr-489	959	2	can	can	PROPN
ftr-489	959	3	.	.	PUNCT
ftr-489	960	1	treaty	treaty	NOUN
ftr-489	960	2	,	,	PUNCT
ftr-489	960	3	supra	supra	PROPN
ftr-489	960	4	note	note	NOUN
ftr-489	960	5	98	98	NUM
ftr-489	960	6	,	,	PUNCT
ftr-489	960	7	art	art	NOUN
ftr-489	960	8	.	.	PUNCT
ftr-489	961	1	xxv	xxv	PROPN
ftr-489	961	2	(	(	PUNCT
ftr-489	961	3	providing	provide	VERB
ftr-489	961	4	that	that	SCONJ
ftr-489	961	5	the	the	DET
ftr-489	961	6	nondiscrimination	nondiscrimination	NOUN
ftr-489	961	7	provisions	provision	NOUN
ftr-489	961	8	applies	apply	VERB
ftr-489	961	9	with	with	ADP
ftr-489	961	10	respect	respect	NOUN
ftr-489	961	11	to	to	ADP
ftr-489	961	12	a	a	DET
ftr-489	961	13	fixed	fix	VERB
ftr-489	961	14	base	base	NOUN
ftr-489	961	15	as	as	ADV
ftr-489	961	16	well	well	ADV
ftr-489	961	17	as	as	ADP
ftr-489	961	18	a	a	DET
ftr-489	961	19	permanent	permanent	ADJ
ftr-489	961	20	establishment	establishment	NOUN
ftr-489	961	21	)	)	PUNCT
ftr-489	961	22	.	.	PUNCT
ftr-489	962	1	173	173	NUM
ftr-489	962	2	.	.	PUNCT
ftr-489	962	3	schlumberger	schlumberger	PROPN
ftr-489	962	4	limited	limited	PROPN
ftr-489	962	5	v.	v.	ADP
ftr-489	962	6	united	united	PROPN
ftr-489	962	7	states	states	PROPN
ftr-489	962	8	,	,	PUNCT
ftr-489	962	9	195	195	NUM
ftr-489	962	10	-	-	SYM
ftr-489	962	11	75	75	NUM
ftr-489	962	12	(	(	PUNCT
ftr-489	962	13	ct	ct	PROPN
ftr-489	962	14	.	.	PUNCT
ftr-489	962	15	cl	cl	NOUN
ftr-489	962	16	.	.	PUNCT
ftr-489	963	1	petition	petition	NOUN
ftr-489	963	2	filed	file	VERB
ftr-489	963	3	june	june	PROPN
ftr-489	963	4	27	27	NUM
ftr-489	963	5	,	,	PUNCT
ftr-489	963	6	1975	1975	NUM
ftr-489	963	7	)	)	PUNCT
ftr-489	964	1	;	;	PUNCT
ftr-489	964	2	see	see	VERB
ftr-489	964	3	also	also	ADV
ftr-489	964	4	a.l.i	a.l.i	PROPN
ftr-489	964	5	.	.	PUNCT
ftr-489	964	6	treaty	treaty	NOUN
ftr-489	964	7	project	project	NOUN
ftr-489	964	8	,	,	PUNCT
ftr-489	964	9	supra	supra	PROPN
ftr-489	964	10	note	note	NOUN
ftr-489	964	11	5	5	NUM
ftr-489	964	12	,	,	PUNCT
ftr-489	964	13	at	at	ADP
ftr-489	964	14	269	269	NUM
ftr-489	964	15	-	-	SYM
ftr-489	964	16	72	72	NUM
ftr-489	964	17	.	.	PUNCT
ftr-489	964	18	174	174	NUM
ftr-489	964	19	.	.	PUNCT
ftr-489	965	1	france	france	PROPN
ftr-489	965	2	now	now	ADV
ftr-489	965	3	permits	permit	VERB
ftr-489	965	4	the	the	DET
ftr-489	965	5	deduction	deduction	NOUN
ftr-489	965	6	as	as	ADP
ftr-489	965	7	a	a	DET
ftr-489	965	8	result	result	NOUN
ftr-489	965	9	of	of	ADP
ftr-489	965	10	a	a	DET
ftr-489	965	11	french	french	ADJ
ftr-489	965	12	supreme	supreme	PROPN
ftr-489	965	13	administrative	administrative	PROPN
ftr-489	965	14	court	court	PROPN
ftr-489	965	15	decision	decision	NOUN
ftr-489	965	16	under	under	ADP
ftr-489	965	17	the	the	DET
ftr-489	965	18	nondiscrimination	nondiscrimination	NOUN
ftr-489	965	19	article	article	NOUN
ftr-489	965	20	of	of	ADP
ftr-489	965	21	the	the	DET
ftr-489	965	22	french	french	ADJ
ftr-489	965	23	-	-	PUNCT
ftr-489	965	24	italian	italian	ADJ
ftr-489	965	25	income	income	NOUN
ftr-489	965	26	tax	tax	NOUN
ftr-489	965	27	treaty	treaty	NOUN
ftr-489	965	28	.	.	PUNCT
ftr-489	966	1	judgment	judgment	NOUN
ftr-489	966	2	of	of	ADP
ftr-489	966	3	nov	nov	PROPN
ftr-489	966	4	.	.	PROPN
ftr-489	966	5	18	18	NUM
ftr-489	966	6	,	,	PUNCT
ftr-489	966	7	1985	1985	NUM
ftr-489	966	8	,	,	PUNCT
ftr-489	966	9	conseil	conseil	PROPN
ftr-489	966	10	d'etat	d'etat	X
ftr-489	966	11	(	(	PUNCT
ftr-489	966	12	fr	fr	PROPN
ftr-489	966	13	.	.	PUNCT
ftr-489	966	14	)	)	PUNCT
ftr-489	966	15	,	,	PUNCT
ftr-489	966	16	discussed	discuss	VERB
ftr-489	966	17	in	in	ADP
ftr-489	966	18	26	26	NUM
ftr-489	966	19	european	european	ADJ
ftr-489	966	20	tax'n	tax'n	ADP
ftr-489	966	21	157	157	NUM
ftr-489	966	22	(	(	PUNCT
ftr-489	966	23	1986	1986	NUM
ftr-489	966	24	)	)	PUNCT
ftr-489	966	25	.	.	PUNCT
ftr-489	967	1	175	175	NUM
ftr-489	967	2	.	.	PUNCT
ftr-489	968	1	see	see	VERB
ftr-489	968	2	infra	infra	NOUN
ftr-489	968	3	text	text	NOUN
ftr-489	968	4	accompanying	accompany	VERB
ftr-489	968	5	notes	note	NOUN
ftr-489	968	6	192	192	NUM
ftr-489	968	7	-	-	SYM
ftr-489	968	8	215	215	NUM
ftr-489	968	9	.	.	PUNCT
ftr-489	969	1	[	[	X
ftr-489	969	2	vol	vol	NOUN
ftr-489	969	3	.	.	PUNCT
ftr-489	969	4	1:2	1:2	NUM
ftr-489	969	5	treaty	treaty	NOUN
ftr-489	969	6	-	-	PUNCT
ftr-489	969	7	based	base	VERB
ftr-489	969	8	nondiscrimination	nondiscrimination	NOUN
ftr-489	969	9	"	"	PUNCT
ftr-489	969	10	in	in	ADP
ftr-489	969	11	the	the	DET
ftr-489	969	12	same	same	ADJ
ftr-489	969	13	circumstances	circumstance	NOUN
ftr-489	969	14	"	"	PUNCT
ftr-489	969	15	under	under	ADP
ftr-489	969	16	article	article	NOUN
ftr-489	969	17	24(1	24(1	NUM
ftr-489	969	18	)	)	PUNCT
ftr-489	969	19	.	.	PUNCT
ftr-489	970	1	the	the	DET
ftr-489	970	2	service	service	NOUN
ftr-489	970	3	does	do	AUX
ftr-489	970	4	in	in	ADP
ftr-489	970	5	fact	fact	NOUN
ftr-489	970	6	appear	appear	VERB
ftr-489	970	7	to	to	PART
ftr-489	970	8	take	take	VERB
ftr-489	970	9	the	the	DET
ftr-489	970	10	view	view	NOUN
ftr-489	970	11	that	that	SCONJ
ftr-489	970	12	the	the	DET
ftr-489	970	13	"	"	PUNCT
ftr-489	970	14	same	same	ADJ
ftr-489	970	15	circumstances	circumstance	NOUN
ftr-489	970	16	"	"	PUNCT
ftr-489	970	17	test	test	NOUN
ftr-489	970	18	includes	include	VERB
ftr-489	970	19	the	the	DET
ftr-489	970	20	payment	payment	NOUN
ftr-489	970	21	of	of	ADP
ftr-489	970	22	a	a	DET
ftr-489	970	23	u.s	u.s	PROPN
ftr-489	970	24	.	.	PROPN
ftr-489	970	25	tax	tax	NOUN
ftr-489	970	26	and	and	CCONJ
ftr-489	970	27	is	be	AUX
ftr-489	970	28	not	not	PART
ftr-489	970	29	satisfied	satisfied	ADJ
ftr-489	970	30	where	where	SCONJ
ftr-489	970	31	the	the	DET
ftr-489	970	32	foreign	foreign	ADJ
ftr-489	970	33	taxpayer	taxpayer	NOUN
ftr-489	970	34	,	,	PUNCT
ftr-489	970	35	unlike	unlike	ADP
ftr-489	970	36	a	a	DET
ftr-489	970	37	u.s	u.s	PROPN
ftr-489	970	38	.	.	PROPN
ftr-489	970	39	citizen	citizen	PROPN
ftr-489	970	40	,	,	PUNCT
ftr-489	970	41	is	be	AUX
ftr-489	970	42	not	not	PART
ftr-489	970	43	subject	subject	ADJ
ftr-489	970	44	to	to	ADP
ftr-489	970	45	u.s	u.s	PROPN
ftr-489	970	46	.	.	PROPN
ftr-489	970	47	tax	tax	NOUN
ftr-489	970	48	on	on	ADP
ftr-489	970	49	its	its	PRON
ftr-489	970	50	worldwide	worldwide	ADJ
ftr-489	970	51	income	income	NOUN
ftr-489	970	52	.	.	PUNCT
ftr-489	971	1	76	76	NUM
ftr-489	971	2	in	in	ADP
ftr-489	971	3	irs	irs	PROPN
ftr-489	971	4	technical	technical	ADJ
ftr-489	971	5	advice	advice	NOUN
ftr-489	971	6	memorandum	memorandum	NOUN
ftr-489	971	7	8030005	8030005	NUM
ftr-489	971	8	,	,	PUNCT
ftr-489	971	9	the	the	DET
ftr-489	971	10	service	service	NOUN
ftr-489	971	11	explicitly	explicitly	ADV
ftr-489	971	12	extended	extend	VERB
ftr-489	971	13	the	the	DET
ftr-489	971	14	"	"	PUNCT
ftr-489	971	15	similar	similar	ADJ
ftr-489	971	16	circumstances	circumstance	NOUN
ftr-489	971	17	"	"	PUNCT
ftr-489	971	18	concept	concept	NOUN
ftr-489	971	19	of	of	ADP
ftr-489	971	20	article	article	NOUN
ftr-489	971	21	24(1	24(1	NUM
ftr-489	971	22	)	)	PUNCT
ftr-489	971	23	to	to	ADP
ftr-489	971	24	permanent	permanent	ADJ
ftr-489	971	25	establishments	establishment	NOUN
ftr-489	971	26	under	under	ADP
ftr-489	971	27	article	article	NOUN
ftr-489	971	28	24(4	24(4	NUM
ftr-489	971	29	)	)	PUNCT
ftr-489	971	30	of	of	ADP
ftr-489	971	31	treaties	treaty	NOUN
ftr-489	971	32	corresponding	correspond	VERB
ftr-489	971	33	to	to	ADP
ftr-489	971	34	the	the	DET
ftr-489	971	35	1977	1977	NUM
ftr-489	971	36	oecd	oecd	PROPN
ftr-489	971	37	model	model	NOUN
ftr-489	971	38	.	.	PUNCT
ftr-489	971	39	'	'	PUNCT
ftr-489	972	1	7	7	NUM
ftr-489	972	2	a	a	DET
ftr-489	972	3	comparison	comparison	NOUN
ftr-489	972	4	to	to	ADP
ftr-489	972	5	the	the	DET
ftr-489	972	6	whole	whole	ADJ
ftr-489	972	7	foreign	foreign	ADJ
ftr-489	972	8	corporation	corporation	NOUN
ftr-489	972	9	,	,	PUNCT
ftr-489	972	10	however	however	ADV
ftr-489	972	11	,	,	PUNCT
ftr-489	972	12	rather	rather	ADV
ftr-489	972	13	than	than	ADP
ftr-489	972	14	merely	merely	ADV
ftr-489	972	15	to	to	ADP
ftr-489	972	16	its	its	PRON
ftr-489	972	17	u.s	u.s	PROPN
ftr-489	972	18	.	.	PROPN
ftr-489	972	19	permanent	permanent	ADJ
ftr-489	972	20	establishment	establishment	NOUN
ftr-489	972	21	,	,	PUNCT
ftr-489	972	22	clearly	clearly	ADV
ftr-489	972	23	seems	seem	VERB
ftr-489	972	24	incorrect	incorrect	ADJ
ftr-489	972	25	.	.	PUNCT
ftr-489	973	1	since	since	SCONJ
ftr-489	973	2	that	that	DET
ftr-489	973	3	part	part	NOUN
ftr-489	973	4	of	of	ADP
ftr-489	973	5	the	the	DET
ftr-489	973	6	foreign	foreign	ADJ
ftr-489	973	7	corporation	corporation	NOUN
ftr-489	973	8	's	's	PART
ftr-489	973	9	income	income	NOUN
ftr-489	973	10	that	that	PRON
ftr-489	973	11	is	be	AUX
ftr-489	973	12	not	not	PART
ftr-489	973	13	effectively	effectively	ADV
ftr-489	973	14	connected	connect	VERB
ftr-489	973	15	with	with	ADP
ftr-489	973	16	the	the	DET
ftr-489	973	17	u.s	u.s	PROPN
ftr-489	973	18	.	.	PROPN
ftr-489	973	19	permanent	permanent	ADJ
ftr-489	973	20	establishment	establishment	NOUN
ftr-489	973	21	is	be	AUX
ftr-489	973	22	not	not	PART
ftr-489	973	23	subject	subject	ADJ
ftr-489	973	24	to	to	ADP
ftr-489	973	25	any	any	DET
ftr-489	973	26	u.s	u.s	PROPN
ftr-489	973	27	.	.	PROPN
ftr-489	973	28	tax	tax	NOUN
ftr-489	973	29	,	,	PUNCT
ftr-489	973	30	78	78	NUM
ftr-489	973	31	the	the	DET
ftr-489	973	32	foreign	foreign	ADJ
ftr-489	973	33	corporation	corporation	NOUN
ftr-489	973	34	could	could	AUX
ftr-489	973	35	only	only	ADV
ftr-489	973	36	be	be	AUX
ftr-489	973	37	comparable	comparable	ADJ
ftr-489	973	38	to	to	ADP
ftr-489	973	39	a	a	DET
ftr-489	973	40	u.s	u.s	PROPN
ftr-489	973	41	.	.	PROPN
ftr-489	973	42	corporation	corporation	NOUN
ftr-489	973	43	if	if	SCONJ
ftr-489	973	44	all	all	PRON
ftr-489	973	45	of	of	ADP
ftr-489	973	46	its	its	PRON
ftr-489	973	47	income	income	NOUN
ftr-489	973	48	were	be	AUX
ftr-489	973	49	effectively	effectively	ADV
ftr-489	973	50	connected	connect	VERB
ftr-489	973	51	with	with	ADP
ftr-489	973	52	its	its	PRON
ftr-489	973	53	u.s	u.s	PROPN
ftr-489	973	54	.	.	PROPN
ftr-489	973	55	trades	trade	NOUN
ftr-489	973	56	or	or	CCONJ
ftr-489	973	57	businesses	business	NOUN
ftr-489	973	58	.	.	PUNCT
ftr-489	974	1	even	even	ADV
ftr-489	974	2	in	in	ADP
ftr-489	974	3	that	that	DET
ftr-489	974	4	situation	situation	NOUN
ftr-489	974	5	,	,	PUNCT
ftr-489	974	6	if	if	SCONJ
ftr-489	974	7	the	the	DET
ftr-489	974	8	test	test	NOUN
ftr-489	974	9	were	be	AUX
ftr-489	974	10	generic	generic	ADJ
ftr-489	974	11	(	(	PUNCT
ftr-489	974	12	rather	rather	ADV
ftr-489	974	13	than	than	ADP
ftr-489	974	14	specific	specific	ADJ
ftr-489	974	15	)	)	PUNCT
ftr-489	974	16	,	,	PUNCT
ftr-489	974	17	a	a	DET
ftr-489	974	18	permanent	permanent	ADJ
ftr-489	974	19	establishment	establishment	NOUN
ftr-489	974	20	could	could	AUX
ftr-489	974	21	never	never	ADV
ftr-489	974	22	be	be	AUX
ftr-489	974	23	protected	protect	VERB
ftr-489	974	24	under	under	ADP
ftr-489	974	25	article	article	NOUN
ftr-489	974	26	24(4	24(4	NUM
ftr-489	974	27	)	)	PUNCT
ftr-489	974	28	,	,	PUNCT
ftr-489	974	29	because	because	SCONJ
ftr-489	974	30	another	another	DET
ftr-489	974	31	hypothetical	hypothetical	ADJ
ftr-489	974	32	corporation	corporation	NOUN
ftr-489	974	33	may	may	AUX
ftr-489	974	34	have	have	VERB
ftr-489	974	35	income	income	NOUN
ftr-489	974	36	not	not	PART
ftr-489	974	37	subjected	subject	VERB
ftr-489	974	38	to	to	ADP
ftr-489	974	39	tax	tax	NOUN
ftr-489	974	40	in	in	ADP
ftr-489	974	41	the	the	DET
ftr-489	974	42	united	united	PROPN
ftr-489	974	43	states	states	PROPN
ftr-489	974	44	.	.	PUNCT
ftr-489	975	1	it	it	PRON
ftr-489	975	2	appears	appear	VERB
ftr-489	975	3	that	that	SCONJ
ftr-489	975	4	the	the	DET
ftr-489	975	5	treasury	treasury	PROPN
ftr-489	975	6	department	department	NOUN
ftr-489	975	7	's	's	PART
ftr-489	975	8	interpretation	interpretation	NOUN
ftr-489	975	9	could	could	AUX
ftr-489	975	10	effectively	effectively	ADV
ftr-489	975	11	eliminate	eliminate	VERB
ftr-489	975	12	paragraph	paragraph	NOUN
ftr-489	975	13	4	4	NUM
ftr-489	975	14	from	from	ADP
ftr-489	975	15	its	its	PRON
ftr-489	975	16	treaties	treaty	NOUN
ftr-489	975	17	altogether	altogether	ADV
ftr-489	975	18	,	,	PUNCT
ftr-489	975	19	since	since	SCONJ
ftr-489	975	20	a	a	DET
ftr-489	975	21	permanent	permanent	ADJ
ftr-489	975	22	establishment	establishment	NOUN
ftr-489	975	23	is	be	AUX
ftr-489	975	24	generically	generically	ADV
ftr-489	975	25	never	never	ADV
ftr-489	975	26	in	in	ADP
ftr-489	975	27	the	the	DET
ftr-489	975	28	same	same	ADJ
ftr-489	975	29	u.s	u.s	PROPN
ftr-489	975	30	.	.	PROPN
ftr-489	975	31	tax	tax	NOUN
ftr-489	975	32	circumstances	circumstance	NOUN
ftr-489	975	33	as	as	ADP
ftr-489	975	34	a	a	DET
ftr-489	975	35	u.s	u.s	PROPN
ftr-489	975	36	.	.	PROPN
ftr-489	975	37	corporation.179	corporation.179	VERB
ftr-489	975	38	a	a	DET
ftr-489	975	39	similar	similar	ADJ
ftr-489	975	40	rationale	rationale	NOUN
ftr-489	975	41	would	would	AUX
ftr-489	975	42	also	also	ADV
ftr-489	975	43	justify	justify	VERB
ftr-489	975	44	the	the	DET
ftr-489	975	45	denial	denial	NOUN
ftr-489	975	46	of	of	ADP
ftr-489	975	47	the	the	DET
ftr-489	975	48	right	right	NOUN
ftr-489	975	49	to	to	PART
ftr-489	975	50	file	file	VERB
ftr-489	975	51	a	a	DET
ftr-489	975	52	consolidated	consolidated	ADJ
ftr-489	975	53	return	return	NOUN
ftr-489	975	54	between	between	ADP
ftr-489	975	55	a	a	DET
ftr-489	975	56	permanent	permanent	ADJ
ftr-489	975	57	establishment	establishment	NOUN
ftr-489	975	58	and	and	CCONJ
ftr-489	975	59	its	its	PRON
ftr-489	975	60	domestic	domestic	ADJ
ftr-489	975	61	subsidiaries	subsidiary	NOUN
ftr-489	975	62	.	.	PUNCT
ftr-489	976	1	it	it	PRON
ftr-489	976	2	would	would	AUX
ftr-489	976	3	also	also	ADV
ftr-489	976	4	justify	justify	VERB
ftr-489	976	5	section	section	NOUN
ftr-489	976	6	906	906	NUM
ftr-489	976	7	of	of	ADP
ftr-489	976	8	the	the	DET
ftr-489	976	9	code	code	NOUN
ftr-489	976	10	,	,	PUNCT
ftr-489	976	11	which	which	PRON
ftr-489	976	12	restricts	restrict	VERB
ftr-489	976	13	the	the	DET
ftr-489	976	14	foreign	foreign	ADJ
ftr-489	976	15	tax	tax	NOUN
ftr-489	976	16	credit	credit	NOUN
ftr-489	976	17	to	to	ADP
ftr-489	976	18	foreign	foreign	ADJ
ftr-489	976	19	income	income	NOUN
ftr-489	976	20	taxes	taxis	NOUN
ftr-489	976	21	paid	pay	VERB
ftr-489	976	22	"	"	PUNCT
ftr-489	976	23	with	with	ADP
ftr-489	976	24	respect	respect	NOUN
ftr-489	976	25	to	to	ADP
ftr-489	976	26	income	income	NOUN
ftr-489	976	27	effectively	effectively	ADV
ftr-489	976	28	connected	connect	VERB
ftr-489	976	29	with	with	ADP
ftr-489	976	30	the	the	DET
ftr-489	976	31	conduct	conduct	NOUN
ftr-489	976	32	of	of	ADP
ftr-489	976	33	a	a	DET
ftr-489	976	34	trade	trade	NOUN
ftr-489	976	35	or	or	CCONJ
ftr-489	976	36	business	business	NOUN
ftr-489	976	37	within	within	ADP
ftr-489	976	38	the	the	DET
ftr-489	976	39	united	united	PROPN
ftr-489	976	40	states,"180	states,"180	PROPN
ftr-489	976	41	while	while	SCONJ
ftr-489	976	42	denying	deny	VERB
ftr-489	976	43	it	it	PRON
ftr-489	976	44	to	to	ADP
ftr-489	976	45	foreign	foreign	ADJ
ftr-489	976	46	taxes	taxis	NOUN
ftr-489	976	47	that	that	PRON
ftr-489	976	48	are	be	AUX
ftr-489	976	49	imposed	impose	VERB
ftr-489	976	50	on	on	ADP
ftr-489	976	51	other	other	ADJ
ftr-489	976	52	income	income	NOUN
ftr-489	976	53	from	from	ADP
ftr-489	976	54	sources	source	NOUN
ftr-489	976	55	within	within	ADP
ftr-489	976	56	the	the	DET
ftr-489	976	57	united	united	PROPN
ftr-489	976	58	states	states	PROPN
ftr-489	976	59	which	which	PRON
ftr-489	976	60	is	be	AUX
ftr-489	976	61	not	not	PART
ftr-489	976	62	effectively	effectively	ADV
ftr-489	976	63	connected	connect	VERB
ftr-489	976	64	.	.	PUNCT
ftr-489	977	1	'81	'81	NUM
ftr-489	977	2	in	in	ADP
ftr-489	977	3	contrast	contrast	NOUN
ftr-489	977	4	,	,	PUNCT
ftr-489	977	5	no	no	DET
ftr-489	977	6	such	such	ADJ
ftr-489	977	7	limitations	limitation	NOUN
ftr-489	977	8	apply	apply	VERB
ftr-489	977	9	to	to	ADP
ftr-489	977	10	a	a	DET
ftr-489	977	11	domestic	domestic	ADJ
ftr-489	977	12	corporation	corporation	NOUN
ftr-489	977	13	that	that	PRON
ftr-489	977	14	is	be	AUX
ftr-489	977	15	managed	manage	VERB
ftr-489	977	16	and	and	CCONJ
ftr-489	977	17	controlled	control	VERB
ftr-489	977	18	in	in	ADP
ftr-489	977	19	a	a	DET
ftr-489	977	20	foreign	foreign	ADJ
ftr-489	977	21	jurisdiction	jurisdiction	NOUN
ftr-489	977	22	.	.	PUNCT
ftr-489	978	1	d.	d.	NOUN
ftr-489	978	2	"	"	PUNCT
ftr-489	978	3	taxation	taxation	NOUN
ftr-489	978	4	...	...	PUNCT
ftr-489	978	5	not	not	PART
ftr-489	978	6	...	...	PUNCT
ftr-489	978	7	less	less	ADV
ftr-489	978	8	favorably	favorably	ADV
ftr-489	978	9	levied	levy	VERB
ftr-489	978	10	"	"	PUNCT
ftr-489	978	11	the	the	DET
ftr-489	978	12	language	language	NOUN
ftr-489	978	13	of	of	ADP
ftr-489	978	14	the	the	DET
ftr-489	978	15	nondiscrimination	nondiscrimination	NOUN
ftr-489	978	16	provision	provision	NOUN
ftr-489	978	17	applicable	applicable	ADJ
ftr-489	978	18	to	to	ADP
ftr-489	978	19	permanent	permanent	ADJ
ftr-489	978	20	establishments	establishment	NOUN
ftr-489	978	21	is	be	AUX
ftr-489	978	22	different	different	ADJ
ftr-489	978	23	than	than	ADP
ftr-489	978	24	that	that	PRON
ftr-489	978	25	of	of	ADP
ftr-489	978	26	the	the	DET
ftr-489	978	27	nondiscrimination	nondiscrimination	NOUN
ftr-489	978	28	provision	provision	NOUN
ftr-489	978	29	applicable	applicable	ADJ
ftr-489	978	30	to	to	ADP
ftr-489	978	31	foreign	foreign	ADJ
ftr-489	978	32	nationals	national	NOUN
ftr-489	978	33	.	.	PUNCT
ftr-489	979	1	the	the	DET
ftr-489	979	2	provision	provision	NOUN
ftr-489	979	3	applicable	applicable	ADJ
ftr-489	979	4	to	to	ADP
ftr-489	979	5	foreign	foreign	ADJ
ftr-489	979	6	nationals	national	NOUN
ftr-489	979	7	176	176	NUM
ftr-489	979	8	.	.	PUNCT
ftr-489	979	9	see	see	VERB
ftr-489	979	10	e.g.	e.g.	ADV
ftr-489	979	11	,	,	PUNCT
ftr-489	979	12	i.r.s	i.r.	NOUN
ftr-489	979	13	.	.	PUNCT
ftr-489	980	1	t.a.m	t.a.m	PROPN
ftr-489	980	2	.	.	PROPN
ftr-489	980	3	8030005	8030005	NUM
ftr-489	980	4	(	(	PUNCT
ftr-489	980	5	mar	mar	PROPN
ftr-489	980	6	.	.	PROPN
ftr-489	980	7	28	28	NUM
ftr-489	980	8	,	,	PUNCT
ftr-489	980	9	1980	1980	NUM
ftr-489	980	10	)	)	PUNCT
ftr-489	980	11	.	.	PUNCT
ftr-489	981	1	177	177	NUM
ftr-489	981	2	.	.	PUNCT
ftr-489	982	1	i	i	PRON
ftr-489	982	2	d.	d.	PROPN
ftr-489	982	3	;	;	PUNCT
ftr-489	982	4	see	see	VERB
ftr-489	982	5	also	also	ADV
ftr-489	982	6	rev	rev	VERB
ftr-489	982	7	.	.	PUNCT
ftr-489	983	1	rul	rul	NOUN
ftr-489	983	2	.	.	PUNCT
ftr-489	984	1	74	74	NUM
ftr-489	984	2	-	-	SYM
ftr-489	984	3	239	239	NUM
ftr-489	984	4	,	,	PUNCT
ftr-489	984	5	1974	1974	NUM
ftr-489	984	6	-	-	SYM
ftr-489	984	7	1	1	NUM
ftr-489	984	8	c.b	c.b	PROPN
ftr-489	984	9	.	.	PROPN
ftr-489	984	10	372	372	NUM
ftr-489	984	11	.	.	NOUN
ftr-489	984	12	178	178	NUM
ftr-489	984	13	.	.	PUNCT
ftr-489	985	1	this	this	PRON
ftr-489	985	2	is	be	AUX
ftr-489	985	3	true	true	ADJ
ftr-489	985	4	as	as	ADV
ftr-489	985	5	long	long	ADV
ftr-489	985	6	as	as	SCONJ
ftr-489	985	7	the	the	DET
ftr-489	985	8	other	other	ADJ
ftr-489	985	9	income	income	NOUN
ftr-489	985	10	is	be	AUX
ftr-489	985	11	not	not	PART
ftr-489	985	12	from	from	ADP
ftr-489	985	13	a	a	DET
ftr-489	985	14	u.s	u.s	PROPN
ftr-489	985	15	.	.	PROPN
ftr-489	985	16	source	source	NOUN
ftr-489	985	17	.	.	PUNCT
ftr-489	986	1	see	see	VERB
ftr-489	986	2	irc	irc	PROPN
ftr-489	986	3	§	§	PROPN
ftr-489	986	4	§	§	PROPN
ftr-489	986	5	881(a	881(a	PROPN
ftr-489	986	6	)	)	PUNCT
ftr-489	986	7	,	,	PUNCT
ftr-489	986	8	882(a	882(a	NOUN
ftr-489	986	9	)	)	PUNCT
ftr-489	986	10	.	.	PUNCT
ftr-489	987	1	179	179	NUM
ftr-489	987	2	.	.	PUNCT
ftr-489	988	1	see	see	VERB
ftr-489	988	2	william	william	PROPN
ftr-489	988	3	c.	c.	PROPN
ftr-489	988	4	gifford	gifford	PROPN
ftr-489	988	5	,	,	PUNCT
ftr-489	988	6	permanent	permanent	ADJ
ftr-489	988	7	establishments	establishment	NOUN
ftr-489	988	8	under	under	ADP
ftr-489	988	9	the	the	DET
ftr-489	988	10	nondiscrimination	nondiscrimination	NOUN
ftr-489	988	11	clause	clause	NOUN
ftr-489	988	12	in	in	ADP
ftr-489	988	13	income	income	NOUN
ftr-489	988	14	tax	tax	NOUN
ftr-489	988	15	treaties	treaty	NOUN
ftr-489	988	16	,	,	PUNCT
ftr-489	988	17	i1	i1	PROPN
ftr-489	988	18	cornell	cornell	PROPN
ftr-489	988	19	int'l	int'l	PROPN
ftr-489	988	20	lj	lj	PROPN
ftr-489	988	21	.	.	PROPN
ftr-489	989	1	51	51	NUM
ftr-489	989	2	.	.	NUM
ftr-489	990	1	63	63	NUM
ftr-489	990	2	(	(	PUNCT
ftr-489	990	3	1978	1978	NUM
ftr-489	990	4	)	)	PUNCT
ftr-489	990	5	.	.	PUNCT
ftr-489	991	1	180	180	NUM
ftr-489	991	2	.	.	PUNCT
ftr-489	991	3	irc	irc	PROPN
ftr-489	991	4	§	§	PROPN
ftr-489	991	5	906(a	906(a	PROPN
ftr-489	991	6	)	)	PUNCT
ftr-489	991	7	.	.	PUNCT
ftr-489	992	1	181	181	NUM
ftr-489	992	2	.	.	PUNCT
ftr-489	992	3	irc	irc	PROPN
ftr-489	992	4	§	§	PROPN
ftr-489	992	5	906(b)(i	906(b)(i	PROPN
ftr-489	992	6	)	)	PUNCT
ftr-489	992	7	.	.	PUNCT
ftr-489	993	1	19921	19921	NUM
ftr-489	993	2	florida	florida	PROPN
ftr-489	993	3	tax	tax	PROPN
ftr-489	993	4	review	review	NOUN
ftr-489	993	5	prevents	prevent	VERB
ftr-489	993	6	taxation	taxation	NOUN
ftr-489	993	7	and	and	CCONJ
ftr-489	993	8	connected	connected	ADJ
ftr-489	993	9	requirements	requirement	NOUN
ftr-489	993	10	that	that	PRON
ftr-489	993	11	are	be	AUX
ftr-489	993	12	"	"	PUNCT
ftr-489	993	13	other	other	ADJ
ftr-489	993	14	or	or	CCONJ
ftr-489	993	15	more	more	ADV
ftr-489	993	16	burdensome	burdensome	ADJ
ftr-489	993	17	"	"	PUNCT
ftr-489	993	18	than	than	ADP
ftr-489	993	19	those	those	PRON
ftr-489	993	20	applicable	applicable	ADJ
ftr-489	993	21	to	to	ADP
ftr-489	993	22	nationals	national	NOUN
ftr-489	993	23	.	.	PUNCT
ftr-489	994	1	'82	'82	NUM
ftr-489	994	2	the	the	DET
ftr-489	994	3	provision	provision	NOUN
ftr-489	994	4	applicable	applicable	ADJ
ftr-489	994	5	to	to	ADP
ftr-489	994	6	permanent	permanent	ADJ
ftr-489	994	7	establishments	establishment	NOUN
ftr-489	994	8	only	only	ADV
ftr-489	994	9	requires	require	VERB
ftr-489	994	10	that	that	SCONJ
ftr-489	994	11	taxation	taxation	NOUN
ftr-489	994	12	"	"	PUNCT
ftr-489	994	13	not	not	PART
ftr-489	994	14	be	be	AUX
ftr-489	994	15	less	less	ADV
ftr-489	994	16	favorably	favorably	ADV
ftr-489	994	17	levied	levy	VERB
ftr-489	994	18	"	"	PUNCT
ftr-489	994	19	on	on	ADP
ftr-489	994	20	permanent	permanent	ADJ
ftr-489	994	21	establishments	establishment	NOUN
ftr-489	994	22	than	than	ADP
ftr-489	994	23	on	on	ADP
ftr-489	994	24	residents	resident	NOUN
ftr-489	994	25	.	.	PUNCT
ftr-489	995	1	83	83	NUM
ftr-489	996	1	thus	thus	ADV
ftr-489	996	2	,	,	PUNCT
ftr-489	996	3	the	the	DET
ftr-489	996	4	permanent	permanent	ADJ
ftr-489	996	5	establishment	establishment	NOUN
ftr-489	996	6	provision	provision	NOUN
ftr-489	996	7	seems	seem	VERB
ftr-489	996	8	to	to	PART
ftr-489	996	9	be	be	AUX
ftr-489	996	10	limited	limit	VERB
ftr-489	996	11	to	to	ADP
ftr-489	996	12	the	the	DET
ftr-489	996	13	quantum	quantum	NOUN
ftr-489	996	14	of	of	ADP
ftr-489	996	15	the	the	DET
ftr-489	996	16	tax	tax	NOUN
ftr-489	996	17	.	.	PUNCT
ftr-489	997	1	if	if	SCONJ
ftr-489	997	2	the	the	DET
ftr-489	997	3	provision	provision	NOUN
ftr-489	997	4	is	be	AUX
ftr-489	997	5	limited	limit	VERB
ftr-489	997	6	to	to	ADP
ftr-489	997	7	the	the	DET
ftr-489	997	8	quantum	quantum	NOUN
ftr-489	997	9	of	of	ADP
ftr-489	997	10	the	the	DET
ftr-489	997	11	tax	tax	NOUN
ftr-489	997	12	,	,	PUNCT
ftr-489	997	13	then	then	ADV
ftr-489	997	14	it	it	PRON
ftr-489	997	15	would	would	AUX
ftr-489	997	16	clearly	clearly	ADV
ftr-489	997	17	not	not	PART
ftr-489	997	18	prevent	prevent	VERB
ftr-489	997	19	discrimination	discrimination	NOUN
ftr-489	997	20	in	in	ADP
ftr-489	997	21	relation	relation	NOUN
ftr-489	997	22	to	to	ADP
ftr-489	997	23	certain	certain	ADJ
ftr-489	997	24	administrative	administrative	ADJ
ftr-489	997	25	matters	matter	NOUN
ftr-489	997	26	,	,	PUNCT
ftr-489	997	27	such	such	ADJ
ftr-489	997	28	as	as	ADP
ftr-489	997	29	information	information	NOUN
ftr-489	997	30	requirements	requirement	NOUN
ftr-489	997	31	,	,	PUNCT
ftr-489	997	32	limitation	limitation	NOUN
ftr-489	997	33	periods	period	NOUN
ftr-489	997	34	,	,	PUNCT
ftr-489	997	35	interest	interest	NOUN
ftr-489	997	36	and	and	CCONJ
ftr-489	997	37	penalties	penalty	NOUN
ftr-489	997	38	.	.	PUNCT
ftr-489	998	1	"84	"84	PRON
ftr-489	998	2	as	as	SCONJ
ftr-489	998	3	previously	previously	ADV
ftr-489	998	4	noted	note	VERB
ftr-489	998	5	,	,	PUNCT
ftr-489	998	6	even	even	ADV
ftr-489	998	7	under	under	ADP
ftr-489	998	8	the	the	DET
ftr-489	998	9	foreign	foreign	ADJ
ftr-489	998	10	nationals	national	NOUN
ftr-489	998	11	provision	provision	VERB
ftr-489	998	12	the	the	DET
ftr-489	998	13	tax	tax	NOUN
ftr-489	998	14	imposed	impose	VERB
ftr-489	998	15	on	on	ADP
ftr-489	998	16	foreign	foreign	ADJ
ftr-489	998	17	taxpayers	taxpayer	NOUN
ftr-489	998	18	generally	generally	ADV
ftr-489	998	19	need	need	AUX
ftr-489	998	20	not	not	PART
ftr-489	998	21	be	be	AUX
ftr-489	998	22	identical	identical	ADJ
ftr-489	998	23	to	to	ADP
ftr-489	998	24	that	that	PRON
ftr-489	998	25	imposed	impose	VERB
ftr-489	998	26	on	on	ADP
ftr-489	998	27	nationals	national	NOUN
ftr-489	998	28	of	of	ADP
ftr-489	998	29	the	the	DET
ftr-489	998	30	taxing	tax	VERB
ftr-489	998	31	state	state	NOUN
ftr-489	998	32	.	.	PUNCT
ftr-489	999	1	85	85	NUM
ftr-489	999	2	yet	yet	ADV
ftr-489	999	3	,	,	PUNCT
ftr-489	999	4	article	article	NOUN
ftr-489	999	5	24(4	24(4	NUM
ftr-489	999	6	)	)	PUNCT
ftr-489	999	7	of	of	ADP
ftr-489	999	8	the	the	DET
ftr-489	999	9	1977	1977	NUM
ftr-489	999	10	oecd	oecd	PROPN
ftr-489	999	11	model	model	NOUN
ftr-489	999	12	,	,	PUNCT
ftr-489	999	13	applicable	applicable	ADJ
ftr-489	999	14	to	to	ADP
ftr-489	999	15	permanent	permanent	ADJ
ftr-489	999	16	establishments	establishment	NOUN
ftr-489	999	17	,	,	PUNCT
ftr-489	999	18	does	do	AUX
ftr-489	999	19	not	not	PART
ftr-489	999	20	even	even	ADV
ftr-489	999	21	include	include	VERB
ftr-489	999	22	the	the	DET
ftr-489	999	23	limiting	limit	VERB
ftr-489	999	24	term	term	NOUN
ftr-489	999	25	"	"	PUNCT
ftr-489	999	26	other	other	ADJ
ftr-489	999	27	.	.	PUNCT
ftr-489	999	28	"	"	PUNCT
ftr-489	1000	1	if	if	SCONJ
ftr-489	1000	2	a	a	DET
ftr-489	1000	3	different	different	ADJ
ftr-489	1000	4	(	(	PUNCT
ftr-489	1000	5	other	other	ADJ
ftr-489	1000	6	)	)	PUNCT
ftr-489	1000	7	method	method	NOUN
ftr-489	1000	8	of	of	ADP
ftr-489	1000	9	taxation	taxation	NOUN
ftr-489	1000	10	applies	apply	VERB
ftr-489	1000	11	to	to	ADP
ftr-489	1000	12	a	a	DET
ftr-489	1000	13	permanent	permanent	ADJ
ftr-489	1000	14	establishment	establishment	NOUN
ftr-489	1000	15	but	but	CCONJ
ftr-489	1000	16	it	it	PRON
ftr-489	1000	17	produces	produce	VERB
ftr-489	1000	18	no	no	DET
ftr-489	1000	19	greater	great	ADJ
ftr-489	1000	20	tax	tax	NOUN
ftr-489	1000	21	,	,	PUNCT
ftr-489	1000	22	article	article	NOUN
ftr-489	1000	23	24(4	24(4	NUM
ftr-489	1000	24	)	)	PUNCT
ftr-489	1000	25	is	be	AUX
ftr-489	1000	26	not	not	PART
ftr-489	1000	27	violated	violate	VERB
ftr-489	1000	28	-	-	PUNCT
ftr-489	1000	29	it	it	PRON
ftr-489	1000	30	is	be	AUX
ftr-489	1000	31	the	the	DET
ftr-489	1000	32	effective	effective	ADJ
ftr-489	1000	33	tax	tax	NOUN
ftr-489	1000	34	rate	rate	NOUN
ftr-489	1000	35	alone	alone	ADV
ftr-489	1000	36	that	that	SCONJ
ftr-489	1000	37	counts	count	VERB
ftr-489	1000	38	.	.	PUNCT
ftr-489	1001	1	86	86	NUM
ftr-489	1001	2	nevertheless	nevertheless	ADV
ftr-489	1001	3	,	,	PUNCT
ftr-489	1001	4	it	it	PRON
ftr-489	1001	5	appears	appear	VERB
ftr-489	1001	6	incongruous	incongruous	ADJ
ftr-489	1001	7	for	for	SCONJ
ftr-489	1001	8	the	the	DET
ftr-489	1001	9	united	united	PROPN
ftr-489	1001	10	states	states	PROPN
ftr-489	1001	11	to	to	PART
ftr-489	1001	12	import	import	VERB
ftr-489	1001	13	the	the	DET
ftr-489	1001	14	meaning	meaning	NOUN
ftr-489	1001	15	of	of	ADP
ftr-489	1001	16	"	"	PUNCT
ftr-489	1001	17	same	same	ADJ
ftr-489	1001	18	circumstances	circumstance	NOUN
ftr-489	1001	19	"	"	PUNCT
ftr-489	1001	20	in	in	ADP
ftr-489	1001	21	article	article	NOUN
ftr-489	1001	22	24(1	24(1	NUM
ftr-489	1001	23	)	)	PUNCT
ftr-489	1001	24	to	to	ADP
ftr-489	1001	25	the	the	DET
ftr-489	1001	26	interpretation	interpretation	NOUN
ftr-489	1001	27	of	of	ADP
ftr-489	1001	28	"	"	PUNCT
ftr-489	1001	29	same	same	ADJ
ftr-489	1001	30	activities	activity	NOUN
ftr-489	1001	31	"	"	PUNCT
ftr-489	1001	32	in	in	ADP
ftr-489	1001	33	article	article	NOUN
ftr-489	1001	34	24(4	24(4	NUM
ftr-489	1001	35	)	)	PUNCT
ftr-489	1001	36	but	but	CCONJ
ftr-489	1001	37	not	not	PART
ftr-489	1001	38	import	import	VERB
ftr-489	1001	39	the	the	DET
ftr-489	1001	40	meaning	meaning	NOUN
ftr-489	1001	41	of	of	ADP
ftr-489	1001	42	"	"	PUNCT
ftr-489	1001	43	other	other	ADJ
ftr-489	1001	44	or	or	CCONJ
ftr-489	1001	45	more	more	ADV
ftr-489	1001	46	burdensome	burdensome	ADJ
ftr-489	1001	47	"	"	PUNCT
ftr-489	1001	48	in	in	ADP
ftr-489	1001	49	article	article	NOUN
ftr-489	1001	50	24(1	24(1	NUM
ftr-489	1001	51	)	)	PUNCT
ftr-489	1001	52	to	to	ADP
ftr-489	1001	53	"	"	PUNCT
ftr-489	1001	54	taxation	taxation	NOUN
ftr-489	1001	55	...	...	PUNCT
ftr-489	1001	56	not	not	PART
ftr-489	1001	57	be	be	AUX
ftr-489	1001	58	less	less	ADV
ftr-489	1001	59	favorably	favorably	ADV
ftr-489	1001	60	levied	levy	VERB
ftr-489	1001	61	"	"	PUNCT
ftr-489	1001	62	in	in	ADP
ftr-489	1001	63	article	article	NOUN
ftr-489	1001	64	24(4	24(4	NUM
ftr-489	1001	65	)	)	PUNCT
ftr-489	1001	66	.	.	PUNCT
ftr-489	1002	1	e.	e.	PROPN
ftr-489	1002	2	firpta	firpta	PROPN
ftr-489	1002	3	when	when	SCONJ
ftr-489	1002	4	the	the	DET
ftr-489	1002	5	foreign	foreign	ADJ
ftr-489	1002	6	investment	investment	NOUN
ftr-489	1002	7	in	in	ADP
ftr-489	1002	8	real	real	ADJ
ftr-489	1002	9	property	property	NOUN
ftr-489	1002	10	tax	tax	NOUN
ftr-489	1002	11	act	act	NOUN
ftr-489	1002	12	of	of	ADP
ftr-489	1002	13	1980	1980	NUM
ftr-489	1002	14	(	(	PUNCT
ftr-489	1002	15	firpta	firpta	NOUN
ftr-489	1002	16	)	)	PUNCT
ftr-489	1002	17	was	be	AUX
ftr-489	1002	18	enacted	enact	VERB
ftr-489	1002	19	,	,	PUNCT
ftr-489	1002	20	87	87	NUM
ftr-489	1002	21	congress	congress	PROPN
ftr-489	1002	22	adopted	adopt	VERB
ftr-489	1002	23	rules	rule	NOUN
ftr-489	1002	24	to	to	PART
ftr-489	1002	25	tax	tax	VERB
ftr-489	1002	26	indirect	indirect	ADJ
ftr-489	1002	27	dispositions	disposition	NOUN
ftr-489	1002	28	of	of	ADP
ftr-489	1002	29	u.s	u.s	PROPN
ftr-489	1002	30	.	.	PROPN
ftr-489	1002	31	real	real	ADJ
ftr-489	1002	32	property	property	NOUN
ftr-489	1002	33	by	by	ADP
ftr-489	1002	34	foreign	foreign	ADJ
ftr-489	1002	35	persons	person	NOUN
ftr-489	1002	36	.	.	PUNCT
ftr-489	1003	1	for	for	ADP
ftr-489	1003	2	example	example	NOUN
ftr-489	1003	3	,	,	PUNCT
ftr-489	1003	4	a	a	DET
ftr-489	1003	5	nonresident	nonresident	ADJ
ftr-489	1003	6	alien	alien	ADJ
ftr-489	1003	7	or	or	CCONJ
ftr-489	1003	8	foreign	foreign	ADJ
ftr-489	1003	9	corporation	corporation	NOUN
ftr-489	1003	10	is	be	AUX
ftr-489	1003	11	subject	subject	ADJ
ftr-489	1003	12	to	to	ADP
ftr-489	1003	13	tax	tax	NOUN
ftr-489	1003	14	under	under	ADP
ftr-489	1003	15	firpta	firpta	NOUN
ftr-489	1003	16	upon	upon	SCONJ
ftr-489	1003	17	a	a	DET
ftr-489	1003	18	sale	sale	NOUN
ftr-489	1003	19	of	of	ADP
ftr-489	1003	20	shares	share	NOUN
ftr-489	1003	21	of	of	ADP
ftr-489	1003	22	certain	certain	ADJ
ftr-489	1003	23	u.s	u.s	PROPN
ftr-489	1003	24	.	.	PROPN
ftr-489	1003	25	corporations	corporation	NOUN
ftr-489	1003	26	that	that	PRON
ftr-489	1003	27	are	be	AUX
ftr-489	1003	28	considered	consider	VERB
ftr-489	1003	29	u.s	u.s	PROPN
ftr-489	1003	30	.	.	PROPN
ftr-489	1003	31	real	real	ADJ
ftr-489	1003	32	property	property	NOUN
ftr-489	1003	33	holding	hold	VERB
ftr-489	1003	34	corporations	corporation	NOUN
ftr-489	1003	35	.	.	PUNCT
ftr-489	1004	1	'88	'88	NUM
ftr-489	1004	2	gain	gain	NOUN
ftr-489	1004	3	from	from	ADP
ftr-489	1004	4	the	the	DET
ftr-489	1004	5	sale	sale	NOUN
ftr-489	1004	6	is	be	AUX
ftr-489	1004	7	treated	treat	VERB
ftr-489	1004	8	as	as	ADP
ftr-489	1004	9	effectively	effectively	ADV
ftr-489	1004	10	connect182	connect182	PROPN
ftr-489	1004	11	.	.	PUNCT
ftr-489	1004	12	1981	1981	NUM
ftr-489	1005	1	u.s	u.s	PROPN
ftr-489	1005	2	.	.	PROPN
ftr-489	1005	3	model	model	PROPN
ftr-489	1005	4	,	,	PUNCT
ftr-489	1005	5	supra	supra	PROPN
ftr-489	1005	6	note	note	NOUN
ftr-489	1005	7	7	7	NUM
ftr-489	1005	8	,	,	PUNCT
ftr-489	1005	9	art	art	NOUN
ftr-489	1005	10	.	.	PUNCT
ftr-489	1006	1	24	24	NUM
ftr-489	1006	2	,	,	PUNCT
ftr-489	1006	3	para	para	NOUN
ftr-489	1006	4	.	.	PUNCT
ftr-489	1007	1	1	1	NUM
ftr-489	1007	2	.	.	NUM
ftr-489	1007	3	183	183	NUM
ftr-489	1007	4	.	.	X
ftr-489	1007	5	1981	1981	NUM
ftr-489	1007	6	u.s	u.s	PROPN
ftr-489	1007	7	.	.	PROPN
ftr-489	1007	8	model	model	PROPN
ftr-489	1007	9	,	,	PUNCT
ftr-489	1007	10	supra	supra	PROPN
ftr-489	1007	11	note	note	NOUN
ftr-489	1007	12	7	7	NUM
ftr-489	1007	13	,	,	PUNCT
ftr-489	1007	14	art	art	NOUN
ftr-489	1007	15	.	.	PUNCT
ftr-489	1008	1	24	24	NUM
ftr-489	1008	2	,	,	PUNCT
ftr-489	1008	3	para	para	NOUN
ftr-489	1008	4	.	.	PUNCT
ftr-489	1009	1	3	3	X
ftr-489	1009	2	.	.	X
ftr-489	1009	3	in	in	ADP
ftr-489	1009	4	fact	fact	NOUN
ftr-489	1009	5	,	,	PUNCT
ftr-489	1009	6	a	a	DET
ftr-489	1009	7	number	number	NOUN
ftr-489	1009	8	of	of	ADP
ftr-489	1009	9	u.s	u.s	PROPN
ftr-489	1009	10	.	.	PROPN
ftr-489	1009	11	treaties	treaty	NOUN
ftr-489	1009	12	adopt	adopt	VERB
ftr-489	1009	13	the	the	DET
ftr-489	1009	14	same	same	ADJ
ftr-489	1009	15	expression	expression	NOUN
ftr-489	1009	16	,	,	PUNCT
ftr-489	1009	17	in	in	ADP
ftr-489	1009	18	both	both	DET
ftr-489	1009	19	nationality	nationality	NOUN
ftr-489	1009	20	and	and	CCONJ
ftr-489	1009	21	permanent	permanent	ADJ
ftr-489	1009	22	establishment	establishment	NOUN
ftr-489	1009	23	paragraphs	paragraph	NOUN
ftr-489	1009	24	;	;	PUNCT
ftr-489	1009	25	in	in	ADP
ftr-489	1009	26	those	those	DET
ftr-489	1009	27	cases	case	NOUN
ftr-489	1009	28	the	the	DET
ftr-489	1009	29	term	term	NOUN
ftr-489	1009	30	adopted	adopt	VERB
ftr-489	1009	31	is	be	AUX
ftr-489	1009	32	usually	usually	ADV
ftr-489	1009	33	"	"	PUNCT
ftr-489	1009	34	more	more	ADV
ftr-489	1009	35	burdensome	burdensome	ADJ
ftr-489	1009	36	.	.	PUNCT
ftr-489	1009	37	"	"	PUNCT
ftr-489	1010	1	184	184	NUM
ftr-489	1010	2	.	.	PUNCT
ftr-489	1011	1	cf	cf	NOUN
ftr-489	1011	2	.	.	PUNCT
ftr-489	1012	1	1977	1977	NUM
ftr-489	1012	2	oecd	oecd	PROPN
ftr-489	1012	3	commentaries	commentary	NOUN
ftr-489	1012	4	,	,	PUNCT
ftr-489	1012	5	supra	supra	PROPN
ftr-489	1012	6	note	note	NOUN
ftr-489	1012	7	4	4	NUM
ftr-489	1012	8	,	,	PUNCT
ftr-489	1012	9	art	art	NOUN
ftr-489	1012	10	.	.	PUNCT
ftr-489	1013	1	24	24	NUM
ftr-489	1013	2	,	,	PUNCT
ftr-489	1013	3	para	para	NOUN
ftr-489	1013	4	.	.	PUNCT
ftr-489	1014	1	i	i	PRON
ftr-489	1014	2	at	at	ADP
ftr-489	1014	3	10	10	NUM
ftr-489	1014	4	(	(	PUNCT
ftr-489	1014	5	"	"	PUNCT
ftr-489	1014	6	[	[	X
ftr-489	1014	7	tlhe	tlhe	NOUN
ftr-489	1014	8	formalities	formality	NOUN
ftr-489	1014	9	connected	connect	VERB
ftr-489	1014	10	with	with	ADP
ftr-489	1014	11	the	the	DET
ftr-489	1014	12	taxation	taxation	NOUN
ftr-489	1014	13	(	(	PUNCT
ftr-489	1014	14	returns	return	NOUN
ftr-489	1014	15	,	,	PUNCT
ftr-489	1014	16	payment	payment	NOUN
ftr-489	1014	17	,	,	PUNCT
ftr-489	1014	18	prescribed	prescribed	ADJ
ftr-489	1014	19	times	time	NOUN
ftr-489	1014	20	,	,	PUNCT
ftr-489	1014	21	etc	etc	X
ftr-489	1014	22	.	.	X
ftr-489	1014	23	)	)	PUNCT
ftr-489	1014	24	must	must	AUX
ftr-489	1014	25	not	not	PART
ftr-489	1014	26	be	be	AUX
ftr-489	1014	27	more	more	ADV
ftr-489	1014	28	onerous	onerous	ADJ
ftr-489	1014	29	for	for	ADP
ftr-489	1014	30	foreigners	foreigner	NOUN
ftr-489	1014	31	than	than	ADP
ftr-489	1014	32	for	for	ADP
ftr-489	1014	33	nationals	national	NOUN
ftr-489	1014	34	.	.	PUNCT
ftr-489	1015	1	"	"	PUNCT
ftr-489	1015	2	)	)	PUNCT
ftr-489	1015	3	.	.	PUNCT
ftr-489	1016	1	185	185	NUM
ftr-489	1016	2	.	.	PUNCT
ftr-489	1017	1	see	see	VERB
ftr-489	1017	2	supra	supra	ADJ
ftr-489	1017	3	text	text	NOUN
ftr-489	1017	4	accompanying	accompanying	ADJ
ftr-489	1017	5	notes	note	NOUN
ftr-489	1017	6	39	39	NUM
ftr-489	1017	7	-	-	SYM
ftr-489	1017	8	56	56	NUM
ftr-489	1017	9	.	.	NOUN
ftr-489	1017	10	186	186	NUM
ftr-489	1017	11	.	.	PUNCT
ftr-489	1018	1	see	see	VERB
ftr-489	1018	2	1977	1977	NUM
ftr-489	1018	3	oecd	oecd	PROPN
ftr-489	1018	4	commentaries	commentary	NOUN
ftr-489	1018	5	,	,	PUNCT
ftr-489	1018	6	supra	supra	PROPN
ftr-489	1018	7	note	note	NOUN
ftr-489	1018	8	4	4	NUM
ftr-489	1018	9	,	,	PUNCT
ftr-489	1018	10	art	art	NOUN
ftr-489	1018	11	.	.	PUNCT
ftr-489	1019	1	24	24	NUM
ftr-489	1019	2	,	,	PUNCT
ftr-489	1019	3	para	para	NOUN
ftr-489	1019	4	.	.	PROPN
ftr-489	1019	5	4	4	NUM
ftr-489	1019	6	at	at	ADP
ftr-489	1019	7	22	22	NUM
ftr-489	1019	8	;	;	PUNCT
ftr-489	1020	1	cf	cf	X
ftr-489	1020	2	.	.	PUNCT
ftr-489	1020	3	g.c.m	g.c.m	PROPN
ftr-489	1020	4	.	.	PUNCT
ftr-489	1021	1	35066	35066	NUM
ftr-489	1021	2	(	(	PUNCT
ftr-489	1021	3	oct	oct	PROPN
ftr-489	1021	4	.	.	PROPN
ftr-489	1021	5	2	2	NUM
ftr-489	1021	6	,	,	PUNCT
ftr-489	1021	7	1972	1972	NUM
ftr-489	1021	8	)	)	PUNCT
ftr-489	1021	9	modified	modify	VERB
ftr-489	1021	10	on	on	ADP
ftr-489	1021	11	other	other	ADJ
ftr-489	1021	12	grounds	ground	NOUN
ftr-489	1021	13	,	,	PUNCT
ftr-489	1021	14	g.c.m	g.c.m	NOUN
ftr-489	1021	15	.	.	PROPN
ftr-489	1021	16	38052	38052	NUM
ftr-489	1021	17	(	(	PUNCT
ftr-489	1021	18	aug	aug	PROPN
ftr-489	1021	19	.	.	PROPN
ftr-489	1021	20	20	20	NUM
ftr-489	1021	21	,	,	PUNCT
ftr-489	1021	22	1979	1979	NUM
ftr-489	1021	23	)	)	PUNCT
ftr-489	1021	24	(	(	PUNCT
ftr-489	1021	25	considering	consider	VERB
ftr-489	1021	26	whether	whether	SCONJ
ftr-489	1021	27	double	double	ADJ
ftr-489	1021	28	taxation	taxation	NOUN
ftr-489	1021	29	violates	violate	VERB
ftr-489	1021	30	an	an	DET
ftr-489	1021	31	anti	anti	ADJ
ftr-489	1021	32	-	-	ADJ
ftr-489	1021	33	discrimination	discrimination	ADJ
ftr-489	1021	34	clause	clause	NOUN
ftr-489	1021	35	in	in	ADP
ftr-489	1021	36	insurance	insurance	NOUN
ftr-489	1021	37	excise	excise	NOUN
ftr-489	1021	38	and	and	CCONJ
ftr-489	1021	39	income	income	NOUN
ftr-489	1021	40	tax	tax	NOUN
ftr-489	1021	41	context	context	NOUN
ftr-489	1021	42	)	)	PUNCT
ftr-489	1021	43	.	.	PUNCT
ftr-489	1022	1	187	187	NUM
ftr-489	1022	2	.	.	PUNCT
ftr-489	1023	1	pub	pub	NOUN
ftr-489	1023	2	.	.	PUNCT
ftr-489	1024	1	l.	l.	PROPN
ftr-489	1024	2	no	no	INTJ
ftr-489	1024	3	.	.	PROPN
ftr-489	1025	1	96	96	NUM
ftr-489	1025	2	-	-	SYM
ftr-489	1025	3	499	499	NUM
ftr-489	1025	4	§	§	PROPN
ftr-489	1025	5	§	§	PROPN
ftr-489	1025	6	1121	1121	NUM
ftr-489	1025	7	-	-	SYM
ftr-489	1025	8	1125	1125	NUM
ftr-489	1025	9	,	,	PUNCT
ftr-489	1025	10	94	94	NUM
ftr-489	1025	11	stat	stat	NOUN
ftr-489	1025	12	.	.	PUNCT
ftr-489	1025	13	2682	2682	NUM
ftr-489	1025	14	(	(	PUNCT
ftr-489	1025	15	codified	codify	VERB
ftr-489	1025	16	in	in	ADP
ftr-489	1025	17	scattered	scatter	VERB
ftr-489	1025	18	sections	section	NOUN
ftr-489	1025	19	of	of	ADP
ftr-489	1025	20	26	26	NUM
ftr-489	1025	21	u.s.c	u.s.c	ADJ
ftr-489	1025	22	.	.	PUNCT
ftr-489	1025	23	)	)	PUNCT
ftr-489	1025	24	.	.	PUNCT
ftr-489	1026	1	188	188	NUM
ftr-489	1026	2	.	.	PUNCT
ftr-489	1027	1	i	i	PRON
ftr-489	1027	2	d.	d.	PROPN
ftr-489	1027	3	§	§	PROPN
ftr-489	1027	4	§	§	PROPN
ftr-489	1027	5	1122	1122	NUM
ftr-489	1027	6	,	,	PUNCT
ftr-489	1027	7	1124	1124	NUM
ftr-489	1027	8	(	(	PUNCT
ftr-489	1027	9	codified	codify	VERB
ftr-489	1027	10	as	as	SCONJ
ftr-489	1027	11	amended	amend	VERB
ftr-489	1027	12	at	at	ADP
ftr-489	1027	13	irc	irc	PROPN
ftr-489	1027	14	§	§	PROPN
ftr-489	1027	15	§	§	PROPN
ftr-489	1027	16	897(c	897(c	PROPN
ftr-489	1027	17	)	)	PUNCT
ftr-489	1027	18	,	,	PUNCT
ftr-489	1027	19	861(a)(5	861(a)(5	NUM
ftr-489	1027	20	)	)	PUNCT
ftr-489	1027	21	)	)	PUNCT
ftr-489	1027	22	.	.	PUNCT
ftr-489	1028	1	[	[	X
ftr-489	1028	2	vol	vol	NOUN
ftr-489	1028	3	1:2	1:2	NUM
ftr-489	1028	4	treaty	treaty	NOUN
ftr-489	1028	5	-	-	PUNCT
ftr-489	1028	6	based	base	VERB
ftr-489	1028	7	nondiscrindnation	nondiscrindnation	NOUN
ftr-489	1028	8	ed	ed	NOUN
ftr-489	1028	9	income	income	NOUN
ftr-489	1028	10	.	.	PUNCT
ftr-489	1029	1	dispositions	disposition	NOUN
ftr-489	1029	2	of	of	ADP
ftr-489	1029	3	shares	share	NOUN
ftr-489	1029	4	of	of	ADP
ftr-489	1029	5	foreign	foreign	ADJ
ftr-489	1029	6	corporations	corporation	NOUN
ftr-489	1029	7	are	be	AUX
ftr-489	1029	8	not	not	PART
ftr-489	1029	9	taxed	tax	VERB
ftr-489	1029	10	directly	directly	ADV
ftr-489	1029	11	under	under	ADP
ftr-489	1029	12	firpta	firpta	NOUN
ftr-489	1029	13	,	,	PUNCT
ftr-489	1029	14	'	'	PUNCT
ftr-489	1029	15	9	9	NUM
ftr-489	1029	16	but	but	CCONJ
ftr-489	1029	17	rules	rule	NOUN
ftr-489	1029	18	were	be	AUX
ftr-489	1029	19	adopted	adopt	VERB
ftr-489	1029	20	to	to	PART
ftr-489	1029	21	override	override	VERB
ftr-489	1029	22	certain	certain	ADJ
ftr-489	1029	23	nonrecognition	nonrecognition	NOUN
ftr-489	1029	24	provisions	provision	NOUN
ftr-489	1029	25	that	that	PRON
ftr-489	1029	26	otherwise	otherwise	ADV
ftr-489	1029	27	would	would	AUX
ftr-489	1029	28	have	have	AUX
ftr-489	1029	29	applied	apply	VERB
ftr-489	1029	30	to	to	ADP
ftr-489	1029	31	foreign	foreign	ADJ
ftr-489	1029	32	corporations	corporation	NOUN
ftr-489	1029	33	having	have	VERB
ftr-489	1029	34	interests	interest	NOUN
ftr-489	1029	35	in	in	ADP
ftr-489	1029	36	u.s	u.s	PROPN
ftr-489	1029	37	.	.	PROPN
ftr-489	1029	38	real	real	ADJ
ftr-489	1029	39	property	property	NOUN
ftr-489	1029	40	,	,	PUNCT
ftr-489	1029	41	such	such	ADJ
ftr-489	1029	42	as	as	ADP
ftr-489	1029	43	the	the	DET
ftr-489	1029	44	transfer	transfer	NOUN
ftr-489	1029	45	of	of	ADP
ftr-489	1029	46	u.s	u.s	PROPN
ftr-489	1029	47	.	.	PROPN
ftr-489	1029	48	real	real	ADJ
ftr-489	1029	49	property	property	NOUN
ftr-489	1029	50	by	by	ADP
ftr-489	1029	51	a	a	DET
ftr-489	1029	52	nonresident	nonresident	ADJ
ftr-489	1029	53	alien	alien	ADJ
ftr-489	1029	54	individual	individual	ADJ
ftr-489	1029	55	or	or	CCONJ
ftr-489	1029	56	foreign	foreign	ADJ
ftr-489	1029	57	corporation	corporation	NOUN
ftr-489	1029	58	to	to	ADP
ftr-489	1029	59	a	a	DET
ftr-489	1029	60	newly	newly	ADV
ftr-489	1029	61	created	create	VERB
ftr-489	1029	62	foreign	foreign	ADJ
ftr-489	1029	63	corporation	corporation	NOUN
ftr-489	1029	64	in	in	ADP
ftr-489	1029	65	a	a	DET
ftr-489	1029	66	section	section	NOUN
ftr-489	1029	67	351	351	NUM
ftr-489	1029	68	exchange.9	exchange.9	NOUN
ftr-489	1029	69	'	'	PART
ftr-489	1029	70	congress	congress	NOUN
ftr-489	1029	71	also	also	ADV
ftr-489	1029	72	decided	decide	VERB
ftr-489	1029	73	to	to	PART
ftr-489	1029	74	override	override	VERB
ftr-489	1029	75	any	any	DET
ftr-489	1029	76	existing	exist	VERB
ftr-489	1029	77	treaties	treaty	NOUN
ftr-489	1029	78	that	that	PRON
ftr-489	1029	79	would	would	AUX
ftr-489	1029	80	have	have	AUX
ftr-489	1029	81	prevented	prevent	VERB
ftr-489	1029	82	imposition	imposition	NOUN
ftr-489	1029	83	of	of	ADP
ftr-489	1029	84	the	the	DET
ftr-489	1029	85	firpta	firpta	NOUN
ftr-489	1029	86	tax	tax	NOUN
ftr-489	1029	87	,	,	PUNCT
ftr-489	1029	88	but	but	CCONJ
ftr-489	1029	89	phased	phase	VERB
ftr-489	1029	90	in	in	ADP
ftr-489	1029	91	such	such	ADJ
ftr-489	1029	92	overrides	override	NOUN
ftr-489	1029	93	.	.	PUNCT
ftr-489	1029	94	'	'	PUNCT
ftr-489	1030	1	9	9	NUM
ftr-489	1030	2	'	'	PUNCT
ftr-489	1030	3	in	in	ADP
ftr-489	1030	4	addition	addition	NOUN
ftr-489	1030	5	,	,	PUNCT
ftr-489	1030	6	because	because	SCONJ
ftr-489	1030	7	congress	congress	PROPN
ftr-489	1030	8	acknowledged	acknowledge	VERB
ftr-489	1030	9	that	that	SCONJ
ftr-489	1030	10	the	the	DET
ftr-489	1030	11	rules	rule	NOUN
ftr-489	1030	12	overriding	override	VERB
ftr-489	1030	13	nonrecognition	nonrecognition	NOUN
ftr-489	1030	14	provisions	provision	NOUN
ftr-489	1030	15	could	could	AUX
ftr-489	1030	16	in	in	ADP
ftr-489	1030	17	fact	fact	NOUN
ftr-489	1030	18	result	result	VERB
ftr-489	1030	19	in	in	ADP
ftr-489	1030	20	discriminatory	discriminatory	ADJ
ftr-489	1030	21	taxation	taxation	NOUN
ftr-489	1030	22	of	of	ADP
ftr-489	1030	23	foreign	foreign	ADJ
ftr-489	1030	24	taxpayers	taxpayer	NOUN
ftr-489	1030	25	,	,	PUNCT
ftr-489	1030	26	it	it	PRON
ftr-489	1030	27	adopted	adopt	VERB
ftr-489	1030	28	a	a	DET
ftr-489	1030	29	novel	novel	ADJ
ftr-489	1030	30	approach	approach	NOUN
ftr-489	1030	31	-	-	PUNCT
ftr-489	1030	32	it	it	PRON
ftr-489	1030	33	included	include	VERB
ftr-489	1030	34	section	section	NOUN
ftr-489	1030	35	897(i	897(i	PROPN
ftr-489	1030	36	)	)	PUNCT
ftr-489	1030	37	in	in	ADP
ftr-489	1030	38	the	the	DET
ftr-489	1030	39	code	code	NOUN
ftr-489	1030	40	.	.	PUNCT
ftr-489	1031	1	that	that	DET
ftr-489	1031	2	section	section	NOUN
ftr-489	1031	3	allows	allow	VERB
ftr-489	1031	4	a	a	DET
ftr-489	1031	5	foreign	foreign	ADJ
ftr-489	1031	6	corporation	corporation	NOUN
ftr-489	1031	7	that	that	PRON
ftr-489	1031	8	has	have	VERB
ftr-489	1031	9	a	a	DET
ftr-489	1031	10	permanent	permanent	ADJ
ftr-489	1031	11	establishment	establishment	NOUN
ftr-489	1031	12	in	in	ADP
ftr-489	1031	13	the	the	DET
ftr-489	1031	14	united	united	PROPN
ftr-489	1031	15	states	states	PROPN
ftr-489	1031	16	and	and	CCONJ
ftr-489	1031	17	to	to	PART
ftr-489	1031	18	which	which	PRON
ftr-489	1031	19	a	a	DET
ftr-489	1031	20	nondiscrimination	nondiscrimination	NOUN
ftr-489	1031	21	article	article	NOUN
ftr-489	1031	22	of	of	ADP
ftr-489	1031	23	the	the	DET
ftr-489	1031	24	treaty	treaty	NOUN
ftr-489	1031	25	applies	apply	VERB
ftr-489	1031	26	to	to	PART
ftr-489	1031	27	elect	elect	VERB
ftr-489	1031	28	to	to	PART
ftr-489	1031	29	be	be	AUX
ftr-489	1031	30	treated	treat	VERB
ftr-489	1031	31	as	as	ADP
ftr-489	1031	32	a	a	DET
ftr-489	1031	33	domestic	domestic	ADJ
ftr-489	1031	34	corporation	corporation	NOUN
ftr-489	1031	35	for	for	ADP
ftr-489	1031	36	purposes	purpose	NOUN
ftr-489	1031	37	of	of	ADP
ftr-489	1031	38	firpta	firpta	NOUN
ftr-489	1031	39	.	.	PUNCT
ftr-489	1032	1	a	a	DET
ftr-489	1032	2	condition	condition	NOUN
ftr-489	1032	3	of	of	ADP
ftr-489	1032	4	the	the	DET
ftr-489	1032	5	election	election	NOUN
ftr-489	1032	6	,	,	PUNCT
ftr-489	1032	7	however	however	ADV
ftr-489	1032	8	,	,	PUNCT
ftr-489	1032	9	is	be	AUX
ftr-489	1032	10	waiver	waiver	NOUN
ftr-489	1032	11	of	of	ADP
ftr-489	1032	12	any	any	DET
ftr-489	1032	13	treaty	treaty	NOUN
ftr-489	1032	14	benefits	benefit	NOUN
ftr-489	1032	15	that	that	PRON
ftr-489	1032	16	might	might	AUX
ftr-489	1032	17	otherwise	otherwise	ADV
ftr-489	1032	18	apply	apply	VERB
ftr-489	1032	19	including	include	VERB
ftr-489	1032	20	benefits	benefit	NOUN
ftr-489	1032	21	under	under	ADP
ftr-489	1032	22	the	the	DET
ftr-489	1032	23	nondiscrimination	nondiscrimination	NOUN
ftr-489	1032	24	provision	provision	NOUN
ftr-489	1032	25	.	.	PUNCT
ftr-489	1033	1	f.	f.	PROPN
ftr-489	1033	2	branch	branch	PROPN
ftr-489	1033	3	profits	profit	VERB
ftr-489	1033	4	tax	tax	NOUN
ftr-489	1033	5	in	in	ADP
ftr-489	1033	6	1986	1986	NUM
ftr-489	1033	7	,	,	PUNCT
ftr-489	1033	8	the	the	DET
ftr-489	1033	9	united	united	PROPN
ftr-489	1033	10	states	states	PROPN
ftr-489	1033	11	adopted	adopt	VERB
ftr-489	1033	12	a	a	DET
ftr-489	1033	13	branch	branch	NOUN
ftr-489	1033	14	profits	profit	NOUN
ftr-489	1033	15	tax	tax	NOUN
ftr-489	1033	16	which	which	PRON
ftr-489	1033	17	actually	actually	ADV
ftr-489	1033	18	consists	consist	VERB
ftr-489	1033	19	of	of	ADP
ftr-489	1033	20	three	three	NUM
ftr-489	1033	21	taxes	taxis	NOUN
ftr-489	1033	22	-	-	PUNCT
ftr-489	1033	23	the	the	DET
ftr-489	1033	24	branch	branch	NOUN
ftr-489	1033	25	profits	profit	VERB
ftr-489	1033	26	tax	tax	NOUN
ftr-489	1033	27	,	,	PUNCT
ftr-489	1033	28	the	the	DET
ftr-489	1033	29	branch	branch	NOUN
ftr-489	1033	30	-	-	PUNCT
ftr-489	1033	31	level	level	NOUN
ftr-489	1033	32	interest	interest	NOUN
ftr-489	1033	33	tax	tax	NOUN
ftr-489	1033	34	,	,	PUNCT
ftr-489	1033	35	and	and	CCONJ
ftr-489	1033	36	the	the	DET
ftr-489	1033	37	excess	excess	ADJ
ftr-489	1033	38	interest	interest	NOUN
ftr-489	1033	39	tax.192	tax.192	NOUN
ftr-489	1033	40	1	1	NUM
ftr-489	1033	41	.	.	PUNCT
ftr-489	1033	42	branch	branch	NOUN
ftr-489	1033	43	profits	profit	VERB
ftr-489	1033	44	tax.-the	tax.-the	DET
ftr-489	1033	45	branch	branch	NOUN
ftr-489	1033	46	profits	profit	NOUN
ftr-489	1033	47	tax	tax	NOUN
ftr-489	1033	48	is	be	AUX
ftr-489	1033	49	a	a	DET
ftr-489	1033	50	tax	tax	NOUN
ftr-489	1033	51	levied	levy	VERB
ftr-489	1033	52	in	in	ADP
ftr-489	1033	53	addition	addition	NOUN
ftr-489	1033	54	to	to	ADP
ftr-489	1033	55	the	the	DET
ftr-489	1033	56	general	general	ADJ
ftr-489	1033	57	corporate	corporate	ADJ
ftr-489	1033	58	tax	tax	NOUN
ftr-489	1033	59	on	on	ADP
ftr-489	1033	60	the	the	DET
ftr-489	1033	61	u.s	u.s	PROPN
ftr-489	1033	62	.	.	PROPN
ftr-489	1033	63	earnings	earning	NOUN
ftr-489	1033	64	of	of	ADP
ftr-489	1033	65	a	a	DET
ftr-489	1033	66	foreign	foreign	ADJ
ftr-489	1033	67	corporation	corporation	NOUN
ftr-489	1033	68	.	.	PUNCT
ftr-489	1034	1	it	it	PRON
ftr-489	1034	2	is	be	AUX
ftr-489	1034	3	imposed	impose	VERB
ftr-489	1034	4	on	on	ADP
ftr-489	1034	5	the	the	DET
ftr-489	1034	6	earnings	earning	NOUN
ftr-489	1034	7	that	that	PRON
ftr-489	1034	8	are	be	AUX
ftr-489	1034	9	available	available	ADJ
ftr-489	1034	10	for	for	ADP
ftr-489	1034	11	distribution	distribution	NOUN
ftr-489	1034	12	as	as	ADP
ftr-489	1034	13	a	a	DET
ftr-489	1034	14	dividend	dividend	NOUN
ftr-489	1034	15	by	by	ADP
ftr-489	1034	16	any	any	DET
ftr-489	1034	17	foreign	foreign	ADJ
ftr-489	1034	18	corporation	corporation	NOUN
ftr-489	1034	19	that	that	PRON
ftr-489	1034	20	is	be	AUX
ftr-489	1034	21	doing	do	VERB
ftr-489	1034	22	business	business	NOUN
ftr-489	1034	23	in	in	ADP
ftr-489	1034	24	the	the	DET
ftr-489	1034	25	united	united	PROPN
ftr-489	1034	26	states	states	PROPN
ftr-489	1034	27	.	.	PUNCT
ftr-489	1035	1	such	such	ADJ
ftr-489	1035	2	available	available	ADJ
ftr-489	1035	3	earnings	earning	NOUN
ftr-489	1035	4	,	,	PUNCT
ftr-489	1035	5	in	in	ADP
ftr-489	1035	6	the	the	DET
ftr-489	1035	7	terms	term	NOUN
ftr-489	1035	8	of	of	ADP
ftr-489	1035	9	the	the	DET
ftr-489	1035	10	code	code	NOUN
ftr-489	1035	11	,	,	PUNCT
ftr-489	1035	12	are	be	AUX
ftr-489	1035	13	called	call	VERB
ftr-489	1035	14	the	the	DET
ftr-489	1035	15	"	"	PUNCT
ftr-489	1035	16	dividend	dividend	NOUN
ftr-489	1035	17	equivalent	equivalent	ADJ
ftr-489	1035	18	amount	amount	NOUN
ftr-489	1035	19	.	.	PUNCT
ftr-489	1036	1	"	"	PUNCT
ftr-489	1036	2	'	'	PUNCT
ftr-489	1036	3	93	93	NUM
ftr-489	1036	4	the	the	DET
ftr-489	1036	5	dividend	dividend	NOUN
ftr-489	1036	6	equivalent	equivalent	ADJ
ftr-489	1036	7	amount	amount	NOUN
ftr-489	1036	8	is	be	AUX
ftr-489	1036	9	equal	equal	ADJ
ftr-489	1036	10	to	to	ADP
ftr-489	1036	11	current	current	ADJ
ftr-489	1036	12	net	net	ADJ
ftr-489	1036	13	earnings	earning	NOUN
ftr-489	1036	14	of	of	ADP
ftr-489	1036	15	the	the	DET
ftr-489	1036	16	branch	branch	NOUN
ftr-489	1036	17	less	less	ADJ
ftr-489	1036	18	any	any	DET
ftr-489	1036	19	reinvestment	reinvestment	NOUN
ftr-489	1036	20	in	in	ADP
ftr-489	1036	21	the	the	DET
ftr-489	1036	22	united	united	PROPN
ftr-489	1036	23	states	states	PROPN
ftr-489	1036	24	,	,	PUNCT
ftr-489	1036	25	with	with	ADP
ftr-489	1036	26	certain	certain	ADJ
ftr-489	1036	27	modifications	modification	NOUN
ftr-489	1036	28	that	that	PRON
ftr-489	1036	29	are	be	AUX
ftr-489	1036	30	not	not	PART
ftr-489	1036	31	relevant	relevant	ADJ
ftr-489	1036	32	for	for	ADP
ftr-489	1036	33	this	this	DET
ftr-489	1036	34	analysis	analysis	NOUN
ftr-489	1036	35	.	.	PUNCT
ftr-489	1037	1	"9	"9	VERB
ftr-489	1037	2	a	a	DET
ftr-489	1037	3	domestic	domestic	ADJ
ftr-489	1037	4	corporation	corporation	NOUN
ftr-489	1037	5	is	be	AUX
ftr-489	1037	6	not	not	PART
ftr-489	1037	7	subject	subject	ADJ
ftr-489	1037	8	to	to	ADP
ftr-489	1037	9	such	such	DET
ftr-489	1037	10	a	a	DET
ftr-489	1037	11	tax	tax	NOUN
ftr-489	1037	12	,	,	PUNCT
ftr-489	1037	13	but	but	CCONJ
ftr-489	1037	14	its	its	PRON
ftr-489	1037	15	non	non	ADJ
ftr-489	1037	16	-	-	ADJ
ftr-489	1037	17	u.s	u.s	PROPN
ftr-489	1037	18	.	.	PROPN
ftr-489	1037	19	shareholders	shareholder	NOUN
ftr-489	1037	20	may	may	AUX
ftr-489	1037	21	be	be	AUX
ftr-489	1037	22	subject	subject	ADJ
ftr-489	1037	23	to	to	ADP
ftr-489	1037	24	u.s	u.s	PROPN
ftr-489	1037	25	.	.	PROPN
ftr-489	1037	26	tax	tax	NOUN
ftr-489	1037	27	on	on	ADP
ftr-489	1037	28	the	the	DET
ftr-489	1037	29	u.s	u.s	PROPN
ftr-489	1037	30	.	.	PROPN
ftr-489	1037	31	source	source	NOUN
ftr-489	1037	32	dividend	dividend	NOUN
ftr-489	1037	33	paid	pay	VERB
ftr-489	1037	34	by	by	ADP
ftr-489	1037	35	such	such	DET
ftr-489	1037	36	a	a	DET
ftr-489	1037	37	corporation	corporation	NOUN
ftr-489	1037	38	,	,	PUNCT
ftr-489	1037	39	and	and	CCONJ
ftr-489	1037	40	such	such	ADJ
ftr-489	1037	41	tax	tax	NOUN
ftr-489	1037	42	is	be	AUX
ftr-489	1037	43	only	only	ADV
ftr-489	1037	44	imposed	impose	VERB
ftr-489	1037	45	if	if	SCONJ
ftr-489	1037	46	a	a	DET
ftr-489	1037	47	dividend	dividend	NOUN
ftr-489	1037	48	is	be	AUX
ftr-489	1037	49	actually	actually	ADV
ftr-489	1037	50	paid	pay	VERB
ftr-489	1037	51	.	.	PUNCT
ftr-489	1038	1	as	as	SCONJ
ftr-489	1038	2	189	189	NUM
ftr-489	1038	3	.	.	PUNCT
ftr-489	1038	4	see	see	VERB
ftr-489	1038	5	i	i	PRON
ftr-489	1038	6	d.	d.	PROPN
ftr-489	1038	7	but	but	CCONJ
ftr-489	1038	8	see	see	VERB
ftr-489	1038	9	firpta	firpta	NOUN
ftr-489	1038	10	§	§	PROPN
ftr-489	1038	11	1122(i	1122(i	NUM
ftr-489	1038	12	)	)	PUNCT
ftr-489	1038	13	,	,	PUNCT
ftr-489	1038	14	94	94	NUM
ftr-489	1038	15	stat	stat	NOUN
ftr-489	1038	16	.	.	PUNCT
ftr-489	1039	1	2682	2682	NUM
ftr-489	1039	2	(	(	PUNCT
ftr-489	1039	3	codified	codify	VERB
ftr-489	1039	4	as	as	SCONJ
ftr-489	1039	5	amended	amend	VERB
ftr-489	1039	6	at	at	ADP
ftr-489	1039	7	irc	irc	PROPN
ftr-489	1039	8	§	§	PROPN
ftr-489	1039	9	897(i	897(i	PROPN
ftr-489	1039	10	)	)	PUNCT
ftr-489	1039	11	)	)	PUNCT
ftr-489	1039	12	.	.	PUNCT
ftr-489	1040	1	190	190	NUM
ftr-489	1040	2	.	.	PUNCT
ftr-489	1041	1	see	see	VERB
ftr-489	1041	2	irc	irc	PROPN
ftr-489	1041	3	§	§	PROPN
ftr-489	1041	4	§	§	PROPN
ftr-489	1041	5	897(d	897(d	PROPN
ftr-489	1041	6	)	)	PUNCT
ftr-489	1041	7	and	and	CCONJ
ftr-489	1041	8	(	(	PUNCT
ftr-489	1041	9	e	e	NOUN
ftr-489	1041	10	)	)	PUNCT
ftr-489	1041	11	.	.	PUNCT
ftr-489	1042	1	see	see	VERB
ftr-489	1042	2	also	also	ADV
ftr-489	1042	3	temp	temp	NOUN
ftr-489	1042	4	.	.	PUNCT
ftr-489	1043	1	treas	treas	PROPN
ftr-489	1043	2	.	.	PUNCT
ftr-489	1044	1	reg	reg	PROPN
ftr-489	1044	2	.	.	PUNCT
ftr-489	1045	1	§	§	PROPN
ftr-489	1045	2	1.897	1.897	NUM
ftr-489	1045	3	-	-	PUNCT
ftr-489	1045	4	6t(bj	6t(bj	NUM
ftr-489	1045	5	.	.	PUNCT
ftr-489	1046	1	191	191	NUM
ftr-489	1046	2	.	.	PUNCT
ftr-489	1047	1	firpta	firpta	NOUN
ftr-489	1047	2	§	§	PROPN
ftr-489	1047	3	1125	1125	NUM
ftr-489	1047	4	,	,	PUNCT
ftr-489	1047	5	94	94	NUM
ftr-489	1047	6	stat	stat	NOUN
ftr-489	1047	7	.	.	PUNCT
ftr-489	1048	1	2690	2690	NUM
ftr-489	1048	2	.	.	PUNCT
ftr-489	1049	1	192	192	NUM
ftr-489	1049	2	.	.	PUNCT
ftr-489	1050	1	pub	pub	NOUN
ftr-489	1050	2	.	.	PUNCT
ftr-489	1051	1	l.	l.	PROPN
ftr-489	1051	2	no	no	INTJ
ftr-489	1051	3	.	.	PROPN
ftr-489	1052	1	99	99	NUM
ftr-489	1052	2	-	-	SYM
ftr-489	1052	3	514	514	NUM
ftr-489	1052	4	,	,	PUNCT
ftr-489	1052	5	§	§	PROPN
ftr-489	1052	6	1241(a	1241(a	NOUN
ftr-489	1052	7	)	)	PUNCT
ftr-489	1052	8	,	,	PUNCT
ftr-489	1052	9	100	100	NUM
ftr-489	1052	10	stat	stat	NOUN
ftr-489	1052	11	.	.	PUNCT
ftr-489	1053	1	2085	2085	NUM
ftr-489	1053	2	.	.	PUNCT
ftr-489	1054	1	2576	2576	NUM
ftr-489	1054	2	(	(	PUNCT
ftr-489	1054	3	1986	1986	NUM
ftr-489	1054	4	)	)	PUNCT
ftr-489	1054	5	(	(	PUNCT
ftr-489	1054	6	codified	codify	VERB
ftr-489	1054	7	as	as	SCONJ
ftr-489	1054	8	amended	amend	VERB
ftr-489	1054	9	at	at	ADP
ftr-489	1054	10	irc	irc	PROPN
ftr-489	1054	11	§	§	PROPN
ftr-489	1054	12	884	884	NUM
ftr-489	1054	13	)	)	PUNCT
ftr-489	1054	14	.	.	PUNCT
ftr-489	1055	1	193	193	NUM
ftr-489	1055	2	.	.	PUNCT
ftr-489	1056	1	irc	irc	PROPN
ftr-489	1056	2	§	§	PROPN
ftr-489	1056	3	884(b	884(b	PROPN
ftr-489	1056	4	)	)	PUNCT
ftr-489	1056	5	.	.	PUNCT
ftr-489	1057	1	194	194	NUM
ftr-489	1057	2	.	.	PUNCT
ftr-489	1058	1	i	i	PRON
ftr-489	1058	2	d.	d.	PROPN
ftr-489	1058	3	19921	19921	NUM
ftr-489	1058	4	florida	florida	PROPN
ftr-489	1058	5	tax	tax	PROPN
ftr-489	1058	6	review	review	NOUN
ftr-489	1058	7	described	describe	VERB
ftr-489	1058	8	further	far	ADV
ftr-489	1058	9	below	below	ADV
ftr-489	1058	10	,	,	PUNCT
ftr-489	1058	11	prior	prior	ADV
ftr-489	1058	12	to	to	ADP
ftr-489	1058	13	the	the	DET
ftr-489	1058	14	enactment	enactment	NOUN
ftr-489	1058	15	of	of	ADP
ftr-489	1058	16	the	the	DET
ftr-489	1058	17	branch	branch	NOUN
ftr-489	1058	18	profits	profit	VERB
ftr-489	1058	19	tax	tax	NOUN
ftr-489	1058	20	,	,	PUNCT
ftr-489	1058	21	dividends	dividend	NOUN
ftr-489	1058	22	paid	pay	VERB
ftr-489	1058	23	by	by	ADP
ftr-489	1058	24	certain	certain	ADJ
ftr-489	1058	25	foreign	foreign	ADJ
ftr-489	1058	26	corporations	corporation	NOUN
ftr-489	1058	27	with	with	ADP
ftr-489	1058	28	substantial	substantial	ADJ
ftr-489	1058	29	u.s	u.s	PROPN
ftr-489	1058	30	.	.	PROPN
ftr-489	1058	31	income	income	NOUN
ftr-489	1058	32	were	be	AUX
ftr-489	1058	33	also	also	ADV
ftr-489	1058	34	considered	consider	VERB
ftr-489	1058	35	u.s	u.s	PROPN
ftr-489	1058	36	.	.	PROPN
ftr-489	1058	37	source	source	NOUN
ftr-489	1058	38	dividends	dividend	NOUN
ftr-489	1058	39	which	which	PRON
ftr-489	1058	40	were	be	AUX
ftr-489	1058	41	subject	subject	ADJ
ftr-489	1058	42	to	to	ADP
ftr-489	1058	43	tax	tax	NOUN
ftr-489	1058	44	in	in	ADP
ftr-489	1058	45	the	the	DET
ftr-489	1058	46	hands	hand	NOUN
ftr-489	1058	47	of	of	ADP
ftr-489	1058	48	non	non	ADJ
ftr-489	1058	49	-	-	ADJ
ftr-489	1058	50	u.s	u.s	PROPN
ftr-489	1058	51	.	.	PROPN
ftr-489	1058	52	shareholders	shareholder	NOUN
ftr-489	1058	53	.	.	PUNCT
ftr-489	1059	1	the	the	DET
ftr-489	1059	2	branch	branch	NOUN
ftr-489	1059	3	profits	profit	VERB
ftr-489	1059	4	tax	tax	NOUN
ftr-489	1059	5	can	can	AUX
ftr-489	1059	6	be	be	AUX
ftr-489	1059	7	viewed	view	VERB
ftr-489	1059	8	as	as	ADP
ftr-489	1059	9	an	an	DET
ftr-489	1059	10	anticipatory	anticipatory	ADJ
ftr-489	1059	11	withholding	withholding	NOUN
ftr-489	1059	12	tax	tax	NOUN
ftr-489	1059	13	on	on	ADP
ftr-489	1059	14	future	future	ADJ
ftr-489	1059	15	dividends	dividend	NOUN
ftr-489	1059	16	.	.	PUNCT
ftr-489	1060	1	since	since	SCONJ
ftr-489	1060	2	no	no	DET
ftr-489	1060	3	domestic	domestic	ADJ
ftr-489	1060	4	corporation	corporation	NOUN
ftr-489	1060	5	bears	bear	VERB
ftr-489	1060	6	a	a	DET
ftr-489	1060	7	branch	branch	NOUN
ftr-489	1060	8	profits	profit	NOUN
ftr-489	1060	9	tax	tax	NOUN
ftr-489	1060	10	,	,	PUNCT
ftr-489	1060	11	however	however	ADV
ftr-489	1060	12	,	,	PUNCT
ftr-489	1060	13	the	the	DET
ftr-489	1060	14	tax	tax	NOUN
ftr-489	1060	15	violates	violate	VERB
ftr-489	1060	16	the	the	DET
ftr-489	1060	17	permanent	permanent	ADJ
ftr-489	1060	18	establishment	establishment	NOUN
ftr-489	1060	19	nondiscrimination	nondiscrimination	NOUN
ftr-489	1060	20	provision	provision	NOUN
ftr-489	1060	21	.	.	PUNCT
ftr-489	1061	1	in	in	ADP
ftr-489	1061	2	1986	1986	NUM
ftr-489	1061	3	the	the	DET
ftr-489	1061	4	joint	joint	ADJ
ftr-489	1061	5	committee	committee	NOUN
ftr-489	1061	6	staff	staff	NOUN
ftr-489	1061	7	was	be	AUX
ftr-489	1061	8	of	of	ADP
ftr-489	1061	9	the	the	DET
ftr-489	1061	10	view	view	NOUN
ftr-489	1061	11	that	that	SCONJ
ftr-489	1061	12	it	it	PRON
ftr-489	1061	13	was	be	AUX
ftr-489	1061	14	uncertain	uncertain	ADJ
ftr-489	1061	15	whether	whether	SCONJ
ftr-489	1061	16	the	the	DET
ftr-489	1061	17	new	new	ADJ
ftr-489	1061	18	branch	branch	NOUN
ftr-489	1061	19	profits	profit	NOUN
ftr-489	1061	20	tax	tax	NOUN
ftr-489	1061	21	violated	violate	VERB
ftr-489	1061	22	the	the	DET
ftr-489	1061	23	treaty	treaty	NOUN
ftr-489	1061	24	nondiscrimination	nondiscrimination	NOUN
ftr-489	1061	25	articles	article	NOUN
ftr-489	1061	26	.	.	PUNCT
ftr-489	1062	1	195	195	NUM
ftr-489	1062	2	in	in	ADP
ftr-489	1062	3	deference	deference	NOUN
ftr-489	1062	4	to	to	ADP
ftr-489	1062	5	the	the	DET
ftr-489	1062	6	treasury	treasury	PROPN
ftr-489	1062	7	department	department	NOUN
ftr-489	1062	8	's	's	PART
ftr-489	1062	9	view	view	NOUN
ftr-489	1062	10	that	that	SCONJ
ftr-489	1062	11	the	the	DET
ftr-489	1062	12	branch	branch	NOUN
ftr-489	1062	13	profits	profit	VERB
ftr-489	1062	14	tax	tax	NOUN
ftr-489	1062	15	was	be	AUX
ftr-489	1062	16	discriminatory	discriminatory	ADJ
ftr-489	1062	17	under	under	ADP
ftr-489	1062	18	article	article	NOUN
ftr-489	1062	19	24(3	24(3	NUM
ftr-489	1062	20	)	)	PUNCT
ftr-489	1062	21	of	of	ADP
ftr-489	1062	22	the	the	DET
ftr-489	1062	23	1981	1981	NUM
ftr-489	1062	24	u.s	u.s	PROPN
ftr-489	1062	25	.	.	PROPN
ftr-489	1062	26	model	model	PROPN
ftr-489	1062	27	,	,	PUNCT
ftr-489	1062	28	however	however	ADV
ftr-489	1062	29	,	,	PUNCT
ftr-489	1062	30	the	the	DET
ftr-489	1062	31	conferees	conferee	NOUN
ftr-489	1062	32	took	take	VERB
ftr-489	1062	33	pains	pain	NOUN
ftr-489	1062	34	to	to	PART
ftr-489	1062	35	give	give	VERB
ftr-489	1062	36	assurance	assurance	NOUN
ftr-489	1062	37	that	that	SCONJ
ftr-489	1062	38	treaty	treaty	NOUN
ftr-489	1062	39	protection	protection	NOUN
ftr-489	1062	40	would	would	AUX
ftr-489	1062	41	be	be	AUX
ftr-489	1062	42	available	available	ADJ
ftr-489	1062	43	in	in	ADP
ftr-489	1062	44	the	the	DET
ftr-489	1062	45	absence	absence	NOUN
ftr-489	1062	46	of	of	ADP
ftr-489	1062	47	treaty	treaty	NOUN
ftr-489	1062	48	shopping	shopping	NOUN
ftr-489	1062	49	.	.	PUNCT
ftr-489	1063	1	the	the	DET
ftr-489	1063	2	conferees	conferee	NOUN
ftr-489	1063	3	also	also	ADV
ftr-489	1063	4	do	do	AUX
ftr-489	1063	5	not	not	PART
ftr-489	1063	6	intend	intend	VERB
ftr-489	1063	7	that	that	SCONJ
ftr-489	1063	8	the	the	DET
ftr-489	1063	9	branch	branch	NOUN
ftr-489	1063	10	tax	tax	NOUN
ftr-489	1063	11	be	be	AUX
ftr-489	1063	12	imposed	impose	VERB
ftr-489	1063	13	on	on	ADP
ftr-489	1063	14	income	income	NOUN
ftr-489	1063	15	not	not	PART
ftr-489	1063	16	attributable	attributable	ADJ
ftr-489	1063	17	to	to	ADP
ftr-489	1063	18	a	a	DET
ftr-489	1063	19	permanent	permanent	ADJ
ftr-489	1063	20	establishment	establishment	NOUN
ftr-489	1063	21	(	(	PUNCT
ftr-489	1063	22	even	even	ADV
ftr-489	1063	23	though	though	SCONJ
ftr-489	1063	24	the	the	DET
ftr-489	1063	25	income	income	NOUN
ftr-489	1063	26	is	be	AUX
ftr-489	1063	27	effectively	effectively	ADV
ftr-489	1063	28	connected	connect	VERB
ftr-489	1063	29	with	with	ADP
ftr-489	1063	30	a	a	DET
ftr-489	1063	31	u.s	u.s	PROPN
ftr-489	1063	32	.	.	PROPN
ftr-489	1063	33	trade	trade	NOUN
ftr-489	1063	34	or	or	CCONJ
ftr-489	1063	35	business	business	NOUN
ftr-489	1063	36	under	under	ADP
ftr-489	1063	37	code	code	NOUN
ftr-489	1063	38	rules	rule	NOUN
ftr-489	1063	39	)	)	PUNCT
ftr-489	1063	40	if	if	SCONJ
ftr-489	1063	41	the	the	DET
ftr-489	1063	42	treaty	treaty	NOUN
ftr-489	1063	43	in	in	ADP
ftr-489	1063	44	question	question	NOUN
ftr-489	1063	45	in	in	ADP
ftr-489	1063	46	fact	fact	NOUN
ftr-489	1063	47	precludes	preclude	VERB
ftr-489	1063	48	the	the	DET
ftr-489	1063	49	united	united	PROPN
ftr-489	1063	50	states	states	PROPN
ftr-489	1063	51	from	from	ADP
ftr-489	1063	52	imposing	impose	VERB
ftr-489	1063	53	its	its	PRON
ftr-489	1063	54	regular	regular	ADJ
ftr-489	1063	55	corporate	corporate	ADJ
ftr-489	1063	56	income	income	NOUN
ftr-489	1063	57	tax	tax	NOUN
ftr-489	1063	58	on	on	ADP
ftr-489	1063	59	income	income	NOUN
ftr-489	1063	60	not	not	PART
ftr-489	1063	61	attributable	attributable	ADJ
ftr-489	1063	62	to	to	ADP
ftr-489	1063	63	a	a	DET
ftr-489	1063	64	permanent	permanent	ADJ
ftr-489	1063	65	establishment	establishment	NOUN
ftr-489	1063	66	,	,	PUNCT
ftr-489	1063	67	so	so	ADV
ftr-489	1063	68	long	long	ADV
ftr-489	1063	69	as	as	SCONJ
ftr-489	1063	70	the	the	DET
ftr-489	1063	71	shareholders	shareholder	NOUN
ftr-489	1063	72	of	of	ADP
ftr-489	1063	73	a	a	DET
ftr-489	1063	74	foreign	foreign	ADJ
ftr-489	1063	75	corporation	corporation	NOUN
ftr-489	1063	76	are	be	AUX
ftr-489	1063	77	not	not	PART
ftr-489	1063	78	treaty	treaty	NOUN
ftr-489	1063	79	shopping.196	shopping.196	NOUN
ftr-489	1063	80	the	the	DET
ftr-489	1063	81	treaty	treaty	NOUN
ftr-489	1063	82	protection	protection	NOUN
ftr-489	1063	83	was	be	AUX
ftr-489	1063	84	to	to	PART
ftr-489	1063	85	be	be	AUX
ftr-489	1063	86	limited	limit	VERB
ftr-489	1063	87	to	to	ADP
ftr-489	1063	88	income	income	NOUN
ftr-489	1063	89	tax	tax	NOUN
ftr-489	1063	90	treaties	treaty	NOUN
ftr-489	1063	91	only	only	ADV
ftr-489	1063	92	and	and	CCONJ
ftr-489	1063	93	was	be	AUX
ftr-489	1063	94	to	to	PART
ftr-489	1063	95	be	be	AUX
ftr-489	1063	96	applicable	applicable	ADJ
ftr-489	1063	97	only	only	ADV
ftr-489	1063	98	if	if	SCONJ
ftr-489	1063	99	the	the	DET
ftr-489	1063	100	foreign	foreign	ADJ
ftr-489	1063	101	corporation	corporation	NOUN
ftr-489	1063	102	that	that	PRON
ftr-489	1063	103	had	have	VERB
ftr-489	1063	104	a	a	DET
ftr-489	1063	105	permanent	permanent	ADJ
ftr-489	1063	106	establishment	establishment	NOUN
ftr-489	1063	107	in	in	ADP
ftr-489	1063	108	the	the	DET
ftr-489	1063	109	united	united	PROPN
ftr-489	1063	110	states	states	PROPN
ftr-489	1063	111	was	be	AUX
ftr-489	1063	112	a	a	DET
ftr-489	1063	113	"	"	PUNCT
ftr-489	1063	114	qualified	qualified	ADJ
ftr-489	1063	115	resident	resident	NOUN
ftr-489	1063	116	of	of	ADP
ftr-489	1063	117	such	such	ADJ
ftr-489	1063	118	foreign	foreign	ADJ
ftr-489	1063	119	country	country	NOUN
ftr-489	1063	120	.	.	PUNCT
ftr-489	1064	1	"	"	PUNCT
ftr-489	1064	2	'	'	PUNCT
ftr-489	1064	3	197	197	NUM
ftr-489	1064	4	in	in	ADP
ftr-489	1064	5	addition	addition	NOUN
ftr-489	1064	6	,	,	PUNCT
ftr-489	1064	7	the	the	DET
ftr-489	1064	8	branch	branch	NOUN
ftr-489	1064	9	profits	profit	VERB
ftr-489	1064	10	tax	tax	NOUN
ftr-489	1064	11	was	be	AUX
ftr-489	1064	12	not	not	PART
ftr-489	1064	13	necessarily	necessarily	ADV
ftr-489	1064	14	eliminated	eliminate	VERB
ftr-489	1064	15	,	,	PUNCT
ftr-489	1064	16	but	but	CCONJ
ftr-489	1064	17	rather	rather	ADV
ftr-489	1064	18	was	be	AUX
ftr-489	1064	19	in	in	ADP
ftr-489	1064	20	some	some	DET
ftr-489	1064	21	cases	case	NOUN
ftr-489	1064	22	only	only	ADV
ftr-489	1064	23	reduced	reduce	VERB
ftr-489	1064	24	to	to	ADP
ftr-489	1064	25	the	the	DET
ftr-489	1064	26	tax	tax	NOUN
ftr-489	1064	27	rate	rate	NOUN
ftr-489	1064	28	applicable	applicable	ADJ
ftr-489	1064	29	to	to	ADP
ftr-489	1064	30	dividends	dividend	NOUN
ftr-489	1064	31	paid	pay	VERB
ftr-489	1064	32	by	by	ADP
ftr-489	1064	33	a	a	DET
ftr-489	1064	34	domestic	domestic	ADJ
ftr-489	1064	35	corporation	corporation	NOUN
ftr-489	1064	36	to	to	ADP
ftr-489	1064	37	a	a	DET
ftr-489	1064	38	corporation	corporation	NOUN
ftr-489	1064	39	resident	resident	NOUN
ftr-489	1064	40	in	in	ADP
ftr-489	1064	41	the	the	DET
ftr-489	1064	42	treaty	treaty	NOUN
ftr-489	1064	43	country	country	NOUN
ftr-489	1064	44	if	if	SCONJ
ftr-489	1064	45	it	it	PRON
ftr-489	1064	46	wholly	wholly	ADV
ftr-489	1064	47	owned	own	VERB
ftr-489	1064	48	such	such	ADJ
ftr-489	1064	49	domestic	domestic	ADJ
ftr-489	1064	50	corporation	corporation	NOUN
ftr-489	1064	51	.	.	PUNCT
ftr-489	1065	1	'9	'9	NOUN
ftr-489	1065	2	"	"	PUNCT
ftr-489	1065	3	the	the	DET
ftr-489	1065	4	branch	branch	NOUN
ftr-489	1065	5	profits	profit	VERB
ftr-489	1065	6	tax	tax	NOUN
ftr-489	1065	7	was	be	AUX
ftr-489	1065	8	thus	thus	ADV
ftr-489	1065	9	adopted	adopt	VERB
ftr-489	1065	10	based	base	VERB
ftr-489	1065	11	upon	upon	SCONJ
ftr-489	1065	12	the	the	DET
ftr-489	1065	13	treasury	treasury	PROPN
ftr-489	1065	14	department	department	NOUN
ftr-489	1065	15	's	's	PART
ftr-489	1065	16	contention	contention	NOUN
ftr-489	1065	17	that	that	SCONJ
ftr-489	1065	18	the	the	DET
ftr-489	1065	19	proper	proper	ADJ
ftr-489	1065	20	comparison	comparison	NOUN
ftr-489	1065	21	is	be	AUX
ftr-489	1065	22	between	between	ADP
ftr-489	1065	23	a	a	DET
ftr-489	1065	24	domestic	domestic	ADJ
ftr-489	1065	25	branch	branch	NOUN
ftr-489	1065	26	of	of	ADP
ftr-489	1065	27	a	a	DET
ftr-489	1065	28	foreign	foreign	ADJ
ftr-489	1065	29	corporation	corporation	NOUN
ftr-489	1065	30	and	and	CCONJ
ftr-489	1065	31	a	a	DET
ftr-489	1065	32	domestic	domestic	ADJ
ftr-489	1065	33	corporation	corporation	NOUN
ftr-489	1065	34	wholly	wholly	ADV
ftr-489	1065	35	owned	own	VERB
ftr-489	1065	36	by	by	ADP
ftr-489	1065	37	the	the	DET
ftr-489	1065	38	foreign	foreign	ADJ
ftr-489	1065	39	corporation	corporation	NOUN
ftr-489	1065	40	.	.	PUNCT
ftr-489	1066	1	this	this	DET
ftr-489	1066	2	approach	approach	NOUN
ftr-489	1066	3	does	do	AUX
ftr-489	1066	4	not	not	PART
ftr-489	1066	5	seem	seem	VERB
ftr-489	1066	6	to	to	PART
ftr-489	1066	7	comport	comport	VERB
ftr-489	1066	8	with	with	ADP
ftr-489	1066	9	the	the	DET
ftr-489	1066	10	comparison	comparison	NOUN
ftr-489	1066	11	required	require	VERB
ftr-489	1066	12	under	under	ADP
ftr-489	1066	13	article	article	NOUN
ftr-489	1066	14	24(5	24(5	NUM
ftr-489	1066	15	)	)	PUNCT
ftr-489	1066	16	of	of	ADP
ftr-489	1066	17	the	the	DET
ftr-489	1066	18	1981	1981	NUM
ftr-489	1066	19	u.s	u.s	PROPN
ftr-489	1066	20	.	.	PROPN
ftr-489	1066	21	model	model	NOUN
ftr-489	1066	22	(	(	PUNCT
ftr-489	1066	23	the	the	DET
ftr-489	1066	24	foreign	foreign	ADJ
ftr-489	1066	25	ownership	ownership	NOUN
ftr-489	1066	26	provision	provision	NOUN
ftr-489	1066	27	)	)	PUNCT
ftr-489	1066	28	,	,	PUNCT
ftr-489	1066	29	even	even	ADV
ftr-489	1066	30	if	if	SCONJ
ftr-489	1066	31	there	there	PRON
ftr-489	1066	32	is	be	VERB
ftr-489	1066	33	some	some	DET
ftr-489	1066	34	novel	novel	ADJ
ftr-489	1066	35	justification	justification	NOUN
ftr-489	1066	36	for	for	ADP
ftr-489	1066	37	this	this	DET
ftr-489	1066	38	approach	approach	NOUN
ftr-489	1066	39	under	under	ADP
ftr-489	1066	40	article	article	NOUN
ftr-489	1066	41	195	195	NUM
ftr-489	1066	42	.	.	PUNCT
ftr-489	1067	1	see	see	VERB
ftr-489	1067	2	staff	staff	NOUN
ftr-489	1067	3	of	of	ADP
ftr-489	1067	4	the	the	DET
ftr-489	1067	5	joint	joint	ADJ
ftr-489	1067	6	committee	committee	NOUN
ftr-489	1067	7	on	on	ADP
ftr-489	1067	8	taxation	taxation	NOUN
ftr-489	1067	9	,	,	PUNCT
ftr-489	1067	10	general	general	ADJ
ftr-489	1067	11	explanation	explanation	NOUN
ftr-489	1067	12	of	of	ADP
ftr-489	1067	13	the	the	DET
ftr-489	1067	14	tax	tax	NOUN
ftr-489	1067	15	reform	reform	NOUN
ftr-489	1067	16	act	act	NOUN
ftr-489	1067	17	of	of	ADP
ftr-489	1067	18	1986	1986	NUM
ftr-489	1067	19	1038	1038	NUM
ftr-489	1067	20	(	(	PUNCT
ftr-489	1067	21	1987	1987	NUM
ftr-489	1067	22	)	)	PUNCT
ftr-489	1067	23	.	.	PUNCT
ftr-489	1068	1	196	196	NUM
ftr-489	1068	2	.	.	X
ftr-489	1068	3	2	2	NUM
ftr-489	1068	4	h.r	h.r	PROPN
ftr-489	1068	5	.	.	PROPN
ftr-489	1068	6	conf	conf	PROPN
ftr-489	1068	7	.	.	PUNCT
ftr-489	1069	1	rep	rep	PROPN
ftr-489	1069	2	.	.	PROPN
ftr-489	1069	3	no	no	PROPN
ftr-489	1069	4	.	.	NOUN
ftr-489	1069	5	841	841	NUM
ftr-489	1069	6	,	,	PUNCT
ftr-489	1069	7	99th	99th	ADJ
ftr-489	1069	8	cong	cong	NOUN
ftr-489	1069	9	.	.	PUNCT
ftr-489	1070	1	2d	2d	PROPN
ftr-489	1070	2	sess	sess	NOUN
ftr-489	1070	3	.	.	PUNCT
ftr-489	1071	1	650	650	NUM
ftr-489	1071	2	(	(	PUNCT
ftr-489	1071	3	1986	1986	NUM
ftr-489	1071	4	)	)	PUNCT
ftr-489	1071	5	.	.	PUNCT
ftr-489	1072	1	cf	cf	NOUN
ftr-489	1072	2	.	.	PUNCT
ftr-489	1073	1	article	article	PROPN
ftr-489	1073	2	24(5	24(5	NUM
ftr-489	1073	3	)	)	PUNCT
ftr-489	1073	4	u.s.-germany	u.s.-germany	ADJ
ftr-489	1073	5	treaty	treaty	NOUN
ftr-489	1073	6	excepting	except	VERB
ftr-489	1073	7	branch	branch	NOUN
ftr-489	1073	8	profits	profit	NOUN
ftr-489	1073	9	tax	tax	NOUN
ftr-489	1073	10	from	from	ADP
ftr-489	1073	11	nondiscrimination	nondiscrimination	NOUN
ftr-489	1073	12	.	.	PUNCT
ftr-489	1074	1	197	197	NUM
ftr-489	1074	2	.	.	PUNCT
ftr-489	1074	3	irc	irc	PROPN
ftr-489	1074	4	§	§	PROPN
ftr-489	1074	5	884(e)(1	884(e)(1	PROPN
ftr-489	1074	6	)	)	PUNCT
ftr-489	1074	7	.	.	PUNCT
ftr-489	1075	1	198	198	NUM
ftr-489	1075	2	.	.	PUNCT
ftr-489	1076	1	irc	irc	PROPN
ftr-489	1076	2	§	§	PROPN
ftr-489	1076	3	884(e)(2)(a)(ii	884(e)(2)(a)(ii	NUM
ftr-489	1076	4	)	)	PUNCT
ftr-489	1076	5	.	.	PUNCT
ftr-489	1077	1	[	[	X
ftr-489	1077	2	vol	vol	NOUN
ftr-489	1077	3	1:2	1:2	NUM
ftr-489	1077	4	treaty	treaty	NOUN
ftr-489	1077	5	-	-	PUNCT
ftr-489	1077	6	based	base	VERB
ftr-489	1077	7	nondiscrimination	nondiscrimination	NOUN
ftr-489	1077	8	24(3	24(3	NUM
ftr-489	1077	9	)	)	PUNCT
ftr-489	1077	10	(	(	PUNCT
ftr-489	1077	11	the	the	DET
ftr-489	1077	12	permanent	permanent	ADJ
ftr-489	1077	13	establishment	establishment	NOUN
ftr-489	1077	14	provision	provision	NOUN
ftr-489	1077	15	)	)	PUNCT
ftr-489	1077	16	.	.	PUNCT
ftr-489	1078	1	imposition	imposition	NOUN
ftr-489	1078	2	of	of	ADP
ftr-489	1078	3	the	the	DET
ftr-489	1078	4	anti	anti	ADJ
ftr-489	1078	5	-	-	ADJ
ftr-489	1078	6	treaty	treaty	ADJ
ftr-489	1078	7	shopping	shopping	NOUN
ftr-489	1078	8	provision	provision	NOUN
ftr-489	1078	9	as	as	ADP
ftr-489	1078	10	a	a	DET
ftr-489	1078	11	condition	condition	NOUN
ftr-489	1078	12	to	to	ADP
ftr-489	1078	13	nondiscrimination	nondiscrimination	NOUN
ftr-489	1078	14	treatment	treatment	NOUN
ftr-489	1078	15	may	may	AUX
ftr-489	1078	16	itself	itself	PRON
ftr-489	1078	17	discriminate	discriminate	VERB
ftr-489	1078	18	in	in	ADP
ftr-489	1078	19	some	some	DET
ftr-489	1078	20	sense	sense	NOUN
ftr-489	1078	21	against	against	ADP
ftr-489	1078	22	foreign	foreign	ADJ
ftr-489	1078	23	enterprises	enterprise	NOUN
ftr-489	1078	24	,	,	PUNCT
ftr-489	1078	25	because	because	SCONJ
ftr-489	1078	26	no	no	DET
ftr-489	1078	27	similar	similar	ADJ
ftr-489	1078	28	limitation	limitation	NOUN
ftr-489	1078	29	applies	apply	VERB
ftr-489	1078	30	under	under	ADP
ftr-489	1078	31	the	the	DET
ftr-489	1078	32	code	code	NOUN
ftr-489	1078	33	to	to	ADP
ftr-489	1078	34	foreign	foreign	NOUN
ftr-489	1078	35	-	-	PUNCT
ftr-489	1078	36	owned	own	VERB
ftr-489	1078	37	u.s	u.s	PROPN
ftr-489	1078	38	.	.	PROPN
ftr-489	1078	39	corporations	corporation	NOUN
ftr-489	1078	40	.	.	PUNCT
ftr-489	1078	41	'	'	PUNCT
ftr-489	1079	1	"	"	PUNCT
ftr-489	1079	2	2	2	NUM
ftr-489	1079	3	.	.	X
ftr-489	1079	4	branch	branch	NOUN
ftr-489	1079	5	-	-	PUNCT
ftr-489	1079	6	level	level	NOUN
ftr-489	1079	7	interest	interest	NOUN
ftr-489	1079	8	mr.-the	mr.-the	DET
ftr-489	1079	9	branch	branch	NOUN
ftr-489	1079	10	-	-	PUNCT
ftr-489	1079	11	level	level	NOUN
ftr-489	1079	12	interest	interest	NOUN
ftr-489	1079	13	tax	tax	NOUN
ftr-489	1079	14	is	be	AUX
ftr-489	1079	15	a	a	DET
ftr-489	1079	16	withholding	withholding	NOUN
ftr-489	1079	17	tax	tax	NOUN
ftr-489	1079	18	imposed	impose	VERB
ftr-489	1079	19	on	on	ADP
ftr-489	1079	20	interest	interest	NOUN
ftr-489	1079	21	considered	consider	VERB
ftr-489	1079	22	paid	pay	VERB
ftr-489	1079	23	by	by	ADP
ftr-489	1079	24	the	the	DET
ftr-489	1079	25	u.s	u.s	PROPN
ftr-489	1079	26	.	.	PROPN
ftr-489	1079	27	permanent	permanent	ADJ
ftr-489	1079	28	establishment	establishment	NOUN
ftr-489	1079	29	of	of	ADP
ftr-489	1079	30	a	a	DET
ftr-489	1079	31	foreign	foreign	ADJ
ftr-489	1079	32	corporation	corporation	NOUN
ftr-489	1079	33	to	to	ADP
ftr-489	1079	34	a	a	DET
ftr-489	1079	35	foreign	foreign	ADJ
ftr-489	1079	36	lender	lender	NOUN
ftr-489	1079	37	.	.	PUNCT
ftr-489	1079	38	'	'	PUNCT
ftr-489	1080	1	the	the	DET
ftr-489	1080	2	mechanism	mechanism	NOUN
ftr-489	1080	3	adopted	adopt	VERB
ftr-489	1080	4	to	to	PART
ftr-489	1080	5	implement	implement	VERB
ftr-489	1080	6	this	this	DET
ftr-489	1080	7	tax	tax	NOUN
ftr-489	1080	8	is	be	AUX
ftr-489	1080	9	to	to	PART
ftr-489	1080	10	characterize	characterize	VERB
ftr-489	1080	11	such	such	ADJ
ftr-489	1080	12	interest	interest	NOUN
ftr-489	1080	13	payments	payment	NOUN
ftr-489	1080	14	as	as	ADP
ftr-489	1080	15	being	be	AUX
ftr-489	1080	16	from	from	ADP
ftr-489	1080	17	a	a	DET
ftr-489	1080	18	u.s	u.s	PROPN
ftr-489	1080	19	.	.	PROPN
ftr-489	1080	20	source	source	NOUN
ftr-489	1080	21	.	.	PUNCT
ftr-489	1081	1	"0	"0	VERB
ftr-489	1081	2	°	°	PRON
ftr-489	1081	3	previously	previously	ADV
ftr-489	1081	4	,	,	PUNCT
ftr-489	1081	5	interest	interest	NOUN
ftr-489	1081	6	payments	payment	NOUN
ftr-489	1081	7	made	make	VERB
ftr-489	1081	8	by	by	ADP
ftr-489	1081	9	a	a	DET
ftr-489	1081	10	foreign	foreign	ADJ
ftr-489	1081	11	corporation	corporation	NOUN
ftr-489	1081	12	,	,	PUNCT
ftr-489	1081	13	and	and	CCONJ
ftr-489	1081	14	similar	similar	ADJ
ftr-489	1081	15	payments	payment	NOUN
ftr-489	1081	16	of	of	ADP
ftr-489	1081	17	dividends	dividend	NOUN
ftr-489	1081	18	,	,	PUNCT
ftr-489	1081	19	were	be	AUX
ftr-489	1081	20	considered	consider	VERB
ftr-489	1081	21	u.s	u.s	PROPN
ftr-489	1081	22	.	.	PROPN
ftr-489	1081	23	source	source	NOUN
ftr-489	1081	24	payments	payment	NOUN
ftr-489	1081	25	and	and	CCONJ
ftr-489	1081	26	were	be	AUX
ftr-489	1081	27	subjected	subject	VERB
ftr-489	1081	28	to	to	ADP
ftr-489	1081	29	u.s	u.s	PROPN
ftr-489	1081	30	.	.	PROPN
ftr-489	1081	31	withholding	withholding	NOUN
ftr-489	1081	32	tax	tax	NOUN
ftr-489	1081	33	only	only	ADV
ftr-489	1081	34	if	if	SCONJ
ftr-489	1081	35	more	more	ADJ
ftr-489	1081	36	than	than	ADP
ftr-489	1081	37	fifty	fifty	NUM
ftr-489	1081	38	percent	percent	NOUN
ftr-489	1081	39	of	of	ADP
ftr-489	1081	40	the	the	DET
ftr-489	1081	41	foreign	foreign	ADJ
ftr-489	1081	42	corporation	corporation	NOUN
ftr-489	1081	43	's	's	PART
ftr-489	1081	44	earnings	earning	NOUN
ftr-489	1081	45	for	for	ADP
ftr-489	1081	46	the	the	DET
ftr-489	1081	47	preceding	precede	VERB
ftr-489	1081	48	three	three	NUM
ftr-489	1081	49	-	-	PUNCT
ftr-489	1081	50	year	year	NOUN
ftr-489	1081	51	period	period	NOUN
ftr-489	1081	52	were	be	AUX
ftr-489	1081	53	effectively	effectively	ADV
ftr-489	1081	54	connected	connect	VERB
ftr-489	1081	55	with	with	ADP
ftr-489	1081	56	a	a	DET
ftr-489	1081	57	u.s	u.s	PROPN
ftr-489	1081	58	.	.	PROPN
ftr-489	1081	59	trade	trade	NOUN
ftr-489	1081	60	or	or	CCONJ
ftr-489	1081	61	business	business	NOUN
ftr-489	1081	62	.	.	PUNCT
ftr-489	1082	1	if	if	SCONJ
ftr-489	1082	2	fifty	fifty	NUM
ftr-489	1082	3	percent	percent	NOUN
ftr-489	1082	4	or	or	CCONJ
ftr-489	1082	5	more	more	ADJ
ftr-489	1082	6	of	of	ADP
ftr-489	1082	7	the	the	DET
ftr-489	1082	8	earnings	earning	NOUN
ftr-489	1082	9	were	be	AUX
ftr-489	1082	10	effectively	effectively	ADV
ftr-489	1082	11	connected	connect	VERB
ftr-489	1082	12	with	with	ADP
ftr-489	1082	13	a	a	DET
ftr-489	1082	14	u.s	u.s	PROPN
ftr-489	1082	15	.	.	PROPN
ftr-489	1082	16	trade	trade	NOUN
ftr-489	1082	17	or	or	CCONJ
ftr-489	1082	18	business	business	NOUN
ftr-489	1082	19	during	during	ADP
ftr-489	1082	20	that	that	DET
ftr-489	1082	21	period	period	NOUN
ftr-489	1082	22	,	,	PUNCT
ftr-489	1082	23	then	then	ADV
ftr-489	1082	24	a	a	DET
ftr-489	1082	25	proportionate	proportionate	ADJ
ftr-489	1082	26	amount	amount	NOUN
ftr-489	1082	27	of	of	ADP
ftr-489	1082	28	the	the	DET
ftr-489	1082	29	payment	payment	NOUN
ftr-489	1082	30	was	be	AUX
ftr-489	1082	31	subjected	subject	VERB
ftr-489	1082	32	to	to	ADP
ftr-489	1082	33	u.s	u.s	PROPN
ftr-489	1082	34	.	.	PROPN
ftr-489	1082	35	withholding	withholding	NOUN
ftr-489	1082	36	tax	tax	NOUN
ftr-489	1082	37	unless	unless	SCONJ
ftr-489	1082	38	a	a	DET
ftr-489	1082	39	code	code	NOUN
ftr-489	1082	40	or	or	CCONJ
ftr-489	1082	41	treaty	treaty	NOUN
ftr-489	1082	42	provision	provision	NOUN
ftr-489	1082	43	exempted	exempt	VERB
ftr-489	1082	44	the	the	DET
ftr-489	1082	45	payment	payment	NOUN
ftr-489	1082	46	20	20	NUM
ftr-489	1082	47	this	this	DET
ftr-489	1082	48	tax	tax	NOUN
ftr-489	1082	49	was	be	AUX
ftr-489	1082	50	difficult	difficult	ADJ
ftr-489	1082	51	to	to	AUX
ftr-489	1082	52	enforce.203	enforce.203	VERB
ftr-489	1082	53	a	a	DET
ftr-489	1082	54	branch	branch	NOUN
ftr-489	1082	55	-	-	PUNCT
ftr-489	1082	56	level	level	NOUN
ftr-489	1082	57	interest	interest	NOUN
ftr-489	1082	58	tax	tax	NOUN
ftr-489	1082	59	is	be	AUX
ftr-489	1082	60	now	now	ADV
ftr-489	1082	61	imposed	impose	VERB
ftr-489	1082	62	upon	upon	SCONJ
ftr-489	1082	63	any	any	DET
ftr-489	1082	64	interest	interest	NOUN
ftr-489	1082	65	considered	consider	VERB
ftr-489	1082	66	paid	pay	VERB
ftr-489	1082	67	by	by	ADP
ftr-489	1082	68	the	the	DET
ftr-489	1082	69	u.s	u.s	PROPN
ftr-489	1082	70	.	.	PROPN
ftr-489	1082	71	permanent	permanent	ADJ
ftr-489	1082	72	establishment	establishment	NOUN
ftr-489	1082	73	.	.	PUNCT
ftr-489	1083	1	:	:	PUNCT
ftr-489	1083	2	"	"	PUNCT
ftr-489	1083	3	the	the	DET
ftr-489	1083	4	statute	statute	NOUN
ftr-489	1083	5	does	do	AUX
ftr-489	1083	6	not	not	PART
ftr-489	1083	7	define	define	VERB
ftr-489	1083	8	the	the	DET
ftr-489	1083	9	method	method	NOUN
ftr-489	1083	10	of	of	ADP
ftr-489	1083	11	determining	determine	VERB
ftr-489	1083	12	the	the	DET
ftr-489	1083	13	amount	amount	NOUN
ftr-489	1083	14	of	of	ADP
ftr-489	1083	15	interest	interest	NOUN
ftr-489	1083	16	paid	pay	VERB
ftr-489	1083	17	by	by	ADP
ftr-489	1083	18	the	the	DET
ftr-489	1083	19	u.s	u.s	PROPN
ftr-489	1083	20	.	.	PROPN
ftr-489	1083	21	permanent	permanent	ADJ
ftr-489	1083	22	establishment	establishment	NOUN
ftr-489	1083	23	.	.	PUNCT
ftr-489	1084	1	given	give	VERB
ftr-489	1084	2	the	the	DET
ftr-489	1084	3	problems	problem	NOUN
ftr-489	1084	4	of	of	ADP
ftr-489	1084	5	fungibility	fungibility	NOUN
ftr-489	1084	6	inherent	inherent	ADJ
ftr-489	1084	7	in	in	ADP
ftr-489	1084	8	the	the	DET
ftr-489	1084	9	payment	payment	NOUN
ftr-489	1084	10	of	of	ADP
ftr-489	1084	11	interest	interest	NOUN
ftr-489	1084	12	,	,	PUNCT
ftr-489	1084	13	such	such	DET
ftr-489	1084	14	a	a	DET
ftr-489	1084	15	system	system	NOUN
ftr-489	1084	16	can	can	AUX
ftr-489	1084	17	work	work	VERB
ftr-489	1084	18	only	only	ADV
ftr-489	1084	19	if	if	SCONJ
ftr-489	1084	20	some	some	DET
ftr-489	1084	21	sort	sort	NOUN
ftr-489	1084	22	of	of	ADP
ftr-489	1084	23	identification	identification	NOUN
ftr-489	1084	24	is	be	AUX
ftr-489	1084	25	possible	possible	ADJ
ftr-489	1084	26	.	.	PUNCT
ftr-489	1085	1	the	the	DET
ftr-489	1085	2	regulations	regulation	NOUN
ftr-489	1085	3	permit	permit	VERB
ftr-489	1085	4	a	a	DET
ftr-489	1085	5	timely	timely	ADJ
ftr-489	1085	6	identification	identification	NOUN
ftr-489	1085	7	of	of	ADP
ftr-489	1085	8	such	such	ADJ
ftr-489	1085	9	liabilities	liability	NOUN
ftr-489	1085	10	by	by	ADP
ftr-489	1085	11	a	a	DET
ftr-489	1085	12	taxpayer	taxpayer	NOUN
ftr-489	1085	13	.	.	PUNCT
ftr-489	1085	14	'	'	PUNCT
ftr-489	1086	1	°	°	ADV
ftr-489	1086	2	5	5	NUM
ftr-489	1086	3	since	since	SCONJ
ftr-489	1086	4	the	the	DET
ftr-489	1086	5	interest	interest	NOUN
ftr-489	1086	6	is	be	AUX
ftr-489	1086	7	actually	actually	ADV
ftr-489	1086	8	paid	pay	VERB
ftr-489	1086	9	,	,	PUNCT
ftr-489	1086	10	and	and	CCONJ
ftr-489	1086	11	since	since	SCONJ
ftr-489	1086	12	a	a	DET
ftr-489	1086	13	domestic	domestic	ADJ
ftr-489	1086	14	corporation	corporation	NOUN
ftr-489	1086	15	would	would	AUX
ftr-489	1086	16	be	be	AUX
ftr-489	1086	17	required	require	VERB
ftr-489	1086	18	to	to	PART
ftr-489	1086	19	withhold	withhold	VERB
ftr-489	1086	20	on	on	ADP
ftr-489	1086	21	such	such	ADJ
ftr-489	1086	22	interest	interest	NOUN
ftr-489	1086	23	,	,	PUNCT
ftr-489	1086	24	this	this	DET
ftr-489	1086	25	provision	provision	NOUN
ftr-489	1086	26	as	as	ADP
ftr-489	1086	27	a	a	DET
ftr-489	1086	28	whole	whole	NOUN
ftr-489	1086	29	does	do	AUX
ftr-489	1086	30	not	not	PART
ftr-489	1086	31	appear	appear	VERB
ftr-489	1086	32	to	to	PART
ftr-489	1086	33	violate	violate	VERB
ftr-489	1086	34	the	the	DET
ftr-489	1086	35	nondiscrimination	nondiscrimination	NOUN
ftr-489	1086	36	article	article	NOUN
ftr-489	1086	37	.	.	PUNCT
ftr-489	1087	1	in	in	ADP
ftr-489	1087	2	a	a	DET
ftr-489	1087	3	specific	specific	ADJ
ftr-489	1087	4	case	case	NOUN
ftr-489	1087	5	,	,	PUNCT
ftr-489	1087	6	however	however	ADV
ftr-489	1087	7	,	,	PUNCT
ftr-489	1087	8	it	it	PRON
ftr-489	1087	9	is	be	AUX
ftr-489	1087	10	possible	possible	ADJ
ftr-489	1087	11	for	for	SCONJ
ftr-489	1087	12	different	different	ADJ
ftr-489	1087	13	tax	tax	NOUN
ftr-489	1087	14	results	result	NOUN
ftr-489	1087	15	to	to	PART
ftr-489	1087	16	be	be	AUX
ftr-489	1087	17	achieved	achieve	VERB
ftr-489	1087	18	by	by	ADP
ftr-489	1087	19	a	a	DET
ftr-489	1087	20	u.s	u.s	PROPN
ftr-489	1087	21	.	.	PROPN
ftr-489	1087	22	corporation	corporation	NOUN
ftr-489	1087	23	and	and	CCONJ
ftr-489	1087	24	a	a	DET
ftr-489	1087	25	foreign	foreign	ADJ
ftr-489	1087	26	corporation	corporation	NOUN
ftr-489	1087	27	with	with	ADP
ftr-489	1087	28	a	a	DET
ftr-489	1087	29	u.s	u.s	PROPN
ftr-489	1087	30	.	.	PROPN
ftr-489	1087	31	permanent	permanent	ADJ
ftr-489	1087	32	establishment	establishment	NOUN
ftr-489	1087	33	.	.	PUNCT
ftr-489	1088	1	199	199	NUM
ftr-489	1088	2	.	.	PUNCT
ftr-489	1089	1	it	it	PRON
ftr-489	1089	2	is	be	AUX
ftr-489	1089	3	also	also	ADV
ftr-489	1089	4	interesting	interesting	ADJ
ftr-489	1089	5	that	that	SCONJ
ftr-489	1089	6	the	the	DET
ftr-489	1089	7	anti	anti	ADJ
ftr-489	1089	8	-	-	ADJ
ftr-489	1089	9	treaty	treaty	ADJ
ftr-489	1089	10	shopping	shopping	NOUN
ftr-489	1089	11	rule	rule	NOUN
ftr-489	1089	12	may	may	AUX
ftr-489	1089	13	apply	apply	VERB
ftr-489	1089	14	in	in	ADP
ftr-489	1089	15	a	a	DET
ftr-489	1089	16	way	way	NOUN
ftr-489	1089	17	that	that	PRON
ftr-489	1089	18	a	a	DET
ftr-489	1089	19	corporation	corporation	NOUN
ftr-489	1089	20	owned	own	VERB
ftr-489	1089	21	by	by	ADP
ftr-489	1089	22	nationals	national	NOUN
ftr-489	1089	23	of	of	ADP
ftr-489	1089	24	a	a	DET
ftr-489	1089	25	third	third	ADJ
ftr-489	1089	26	country	country	NOUN
ftr-489	1089	27	(	(	PUNCT
ftr-489	1089	28	1	1	X
ftr-489	1089	29	)	)	PUNCT
ftr-489	1089	30	may	may	AUX
ftr-489	1089	31	not	not	PART
ftr-489	1089	32	be	be	AUX
ftr-489	1089	33	subject	subject	ADJ
ftr-489	1089	34	to	to	ADP
ftr-489	1089	35	regular	regular	ADJ
ftr-489	1089	36	u.s	u.s	PROPN
ftr-489	1089	37	.	.	PROPN
ftr-489	1089	38	tax	tax	NOUN
ftr-489	1089	39	on	on	ADP
ftr-489	1089	40	their	their	PRON
ftr-489	1089	41	u.s	u.s	PROPN
ftr-489	1089	42	.	.	PROPN
ftr-489	1089	43	business	business	NOUN
ftr-489	1089	44	income	income	NOUN
ftr-489	1089	45	that	that	PRON
ftr-489	1089	46	is	be	AUX
ftr-489	1089	47	not	not	PART
ftr-489	1089	48	attributable	attributable	ADJ
ftr-489	1089	49	to	to	ADP
ftr-489	1089	50	a	a	DET
ftr-489	1089	51	permanent	permanent	ADJ
ftr-489	1089	52	establishment	establishment	NOUN
ftr-489	1089	53	.	.	PUNCT
ftr-489	1090	1	but	but	CCONJ
ftr-489	1090	2	(	(	PUNCT
ftr-489	1090	3	2	2	X
ftr-489	1090	4	)	)	PUNCT
ftr-489	1090	5	would	would	AUX
ftr-489	1090	6	be	be	AUX
ftr-489	1090	7	subject	subject	ADJ
ftr-489	1090	8	to	to	ADP
ftr-489	1090	9	the	the	DET
ftr-489	1090	10	branch	branch	NOUN
ftr-489	1090	11	profits	profit	VERB
ftr-489	1090	12	tax	tax	NOUN
ftr-489	1090	13	attributable	attributable	ADJ
ftr-489	1090	14	to	to	ADP
ftr-489	1090	15	the	the	DET
ftr-489	1090	16	same	same	ADJ
ftr-489	1090	17	income	income	NOUN
ftr-489	1090	18	.	.	PUNCT
ftr-489	1091	1	200	200	NUM
ftr-489	1091	2	.	.	PUNCT
ftr-489	1091	3	irc	irc	VERB
ftr-489	1091	4	§	§	PROPN
ftr-489	1091	5	§	§	PROPN
ftr-489	1091	6	861(a)(1	861(a)(1	NOUN
ftr-489	1091	7	)	)	PUNCT
ftr-489	1091	8	,	,	PUNCT
ftr-489	1091	9	881(a)(l	881(a)(l	NOUN
ftr-489	1091	10	)	)	PUNCT
ftr-489	1091	11	.	.	PUNCT
ftr-489	1092	1	884(f)(i)(a	884(f)(i)(a	NUM
ftr-489	1092	2	)	)	PUNCT
ftr-489	1092	3	,	,	PUNCT
ftr-489	1092	4	1442(a	1442(a	NUM
ftr-489	1092	5	)	)	PUNCT
ftr-489	1092	6	.	.	PUNCT
ftr-489	1093	1	temp	temp	NOUN
ftr-489	1093	2	.	.	PUNCT
ftr-489	1094	1	treas	treas	PROPN
ftr-489	1094	2	.	.	PUNCT
ftr-489	1095	1	reg	reg	PROPN
ftr-489	1095	2	.	.	PUNCT
ftr-489	1096	1	§	§	NOUN
ftr-489	1096	2	1.8844t(a	1.8844t(a	NUM
ftr-489	1096	3	)	)	PUNCT
ftr-489	1096	4	.	.	PUNCT
ftr-489	1097	1	201	201	NUM
ftr-489	1097	2	.	.	PUNCT
ftr-489	1098	1	irc	irc	PROPN
ftr-489	1098	2	§	§	PROPN
ftr-489	1098	3	884(f	884(f	PROPN
ftr-489	1098	4	)	)	PUNCT
ftr-489	1098	5	.	.	PUNCT
ftr-489	1099	1	202	202	NUM
ftr-489	1099	2	.	.	PUNCT
ftr-489	1100	1	irc	irc	PROPN
ftr-489	1100	2	§	§	PROPN
ftr-489	1100	3	861(a)(1)(d	861(a)(1)(d	PROPN
ftr-489	1100	4	)	)	PUNCT
ftr-489	1100	5	,	,	PUNCT
ftr-489	1100	6	(	(	PUNCT
ftr-489	1100	7	2)(b	2)(b	NUM
ftr-489	1100	8	)	)	PUNCT
ftr-489	1100	9	(	(	PUNCT
ftr-489	1100	10	1954	1954	NUM
ftr-489	1100	11	)	)	PUNCT
ftr-489	1100	12	.	.	PUNCT
ftr-489	1101	1	203	203	NUM
ftr-489	1101	2	.	.	PUNCT
ftr-489	1102	1	see	see	VERB
ftr-489	1102	2	staff	staff	NOUN
ftr-489	1102	3	of	of	ADP
ftr-489	1102	4	the	the	DET
ftr-489	1102	5	joint	joint	ADJ
ftr-489	1102	6	committee	committee	NOUN
ftr-489	1102	7	on	on	ADP
ftr-489	1102	8	taxation	taxation	NOUN
ftr-489	1102	9	,	,	PUNCT
ftr-489	1102	10	supra	supra	PROPN
ftr-489	1102	11	note	note	PROPN
ftr-489	1102	12	195	195	NUM
ftr-489	1102	13	,	,	PUNCT
ftr-489	1102	14	at	at	ADP
ftr-489	1102	15	1036	1036	NUM
ftr-489	1102	16	.	.	PUNCT
ftr-489	1103	1	204	204	NUM
ftr-489	1103	2	.	.	PUNCT
ftr-489	1104	1	irc	irc	VERB
ftr-489	1104	2	§	§	PROPN
ftr-489	1104	3	§	§	PROPN
ftr-489	1104	4	861(a)(1	861(a)(1	NOUN
ftr-489	1104	5	)	)	PUNCT
ftr-489	1104	6	,	,	PUNCT
ftr-489	1104	7	881(a)(1	881(a)(1	NOUN
ftr-489	1104	8	)	)	PUNCT
ftr-489	1104	9	.	.	PUNCT
ftr-489	1105	1	884(f)(1)(a	884(f)(1)(a	NUM
ftr-489	1105	2	)	)	PUNCT
ftr-489	1105	3	.	.	PUNCT
ftr-489	1106	1	205	205	NUM
ftr-489	1106	2	.	.	PUNCT
ftr-489	1107	1	treas	treas	PROPN
ftr-489	1107	2	.	.	PUNCT
ftr-489	1108	1	reg	reg	PROPN
ftr-489	1108	2	.	.	PUNCT
ftr-489	1109	1	§	§	PROPN
ftr-489	1109	2	1.884	1.884	NUM
ftr-489	1109	3	-	-	PUNCT
ftr-489	1109	4	4(b)(1	4(b)(1	NUM
ftr-489	1109	5	)	)	PUNCT
ftr-489	1109	6	.	.	PUNCT
ftr-489	1110	1	19921	19921	NUM
ftr-489	1110	2	florida	florida	PROPN
ftr-489	1110	3	tax	tax	PROPN
ftr-489	1110	4	review	review	NOUN
ftr-489	1110	5	3	3	NUM
ftr-489	1110	6	.	.	PUNCT
ftr-489	1110	7	excess	excess	ADJ
ftr-489	1110	8	interest	interest	NOUN
ftr-489	1110	9	tax.-the	tax.-the	DET
ftr-489	1110	10	united	united	PROPN
ftr-489	1110	11	states	states	PROPN
ftr-489	1110	12	also	also	ADV
ftr-489	1110	13	imposes	impose	VERB
ftr-489	1110	14	a	a	DET
ftr-489	1110	15	tax	tax	NOUN
ftr-489	1110	16	on	on	ADP
ftr-489	1110	17	the	the	DET
ftr-489	1110	18	"	"	PUNCT
ftr-489	1110	19	excess	excess	ADJ
ftr-489	1110	20	interest	interest	NOUN
ftr-489	1110	21	"	"	PUNCT
ftr-489	1110	22	of	of	ADP
ftr-489	1110	23	a	a	DET
ftr-489	1110	24	u.s	u.s	PROPN
ftr-489	1110	25	.	.	PROPN
ftr-489	1110	26	branch	branch	NOUN
ftr-489	1110	27	of	of	ADP
ftr-489	1110	28	a	a	DET
ftr-489	1110	29	foreign	foreign	ADJ
ftr-489	1110	30	corporation	corporation	NOUN
ftr-489	1110	31	.	.	PUNCT
ftr-489	1111	1	6	6	NUM
ftr-489	1111	2	excess	excess	ADJ
ftr-489	1111	3	interest	interest	NOUN
ftr-489	1111	4	is	be	AUX
ftr-489	1111	5	generally	generally	ADV
ftr-489	1111	6	the	the	DET
ftr-489	1111	7	excess	excess	NOUN
ftr-489	1111	8	of	of	ADP
ftr-489	1111	9	(	(	PUNCT
ftr-489	1111	10	1	1	X
ftr-489	1111	11	)	)	PUNCT
ftr-489	1111	12	the	the	DET
ftr-489	1111	13	amount	amount	NOUN
ftr-489	1111	14	of	of	ADP
ftr-489	1111	15	interest	interest	NOUN
ftr-489	1111	16	that	that	PRON
ftr-489	1111	17	is	be	AUX
ftr-489	1111	18	allocated	allocate	VERB
ftr-489	1111	19	to	to	ADP
ftr-489	1111	20	and	and	CCONJ
ftr-489	1111	21	deducted	deduct	VERB
ftr-489	1111	22	by	by	ADP
ftr-489	1111	23	the	the	DET
ftr-489	1111	24	u.s	u.s	PROPN
ftr-489	1111	25	.	.	PROPN
ftr-489	1111	26	branch	branch	NOUN
ftr-489	1111	27	in	in	ADP
ftr-489	1111	28	computing	compute	VERB
ftr-489	1111	29	its	its	PRON
ftr-489	1111	30	taxable	taxable	ADJ
ftr-489	1111	31	income	income	NOUN
ftr-489	1111	32	over	over	ADP
ftr-489	1111	33	(	(	PUNCT
ftr-489	1111	34	2	2	NUM
ftr-489	1111	35	)	)	PUNCT
ftr-489	1111	36	the	the	DET
ftr-489	1111	37	amount	amount	NOUN
ftr-489	1111	38	treated	treat	VERB
ftr-489	1111	39	as	as	ADP
ftr-489	1111	40	u.s	u.s	PROPN
ftr-489	1111	41	.	.	PROPN
ftr-489	1111	42	source	source	NOUN
ftr-489	1111	43	interest	interest	NOUN
ftr-489	1111	44	under	under	ADP
ftr-489	1111	45	the	the	DET
ftr-489	1111	46	branch	branch	NOUN
ftr-489	1111	47	-	-	PUNCT
ftr-489	1111	48	level	level	NOUN
ftr-489	1111	49	interest	interest	NOUN
ftr-489	1111	50	tax.2	tax.2	NOUN
ftr-489	1111	51	7	7	NUM
ftr-489	1111	52	under	under	ADP
ftr-489	1111	53	the	the	DET
ftr-489	1111	54	u.s	u.s	PROPN
ftr-489	1111	55	.	.	PROPN
ftr-489	1111	56	tax	tax	NOUN
ftr-489	1111	57	system	system	NOUN
ftr-489	1111	58	applicable	applicable	ADJ
ftr-489	1111	59	to	to	ADP
ftr-489	1111	60	a	a	DET
ftr-489	1111	61	branch	branch	NOUN
ftr-489	1111	62	of	of	ADP
ftr-489	1111	63	a	a	DET
ftr-489	1111	64	foreign	foreign	ADJ
ftr-489	1111	65	corporation	corporation	NOUN
ftr-489	1111	66	,	,	PUNCT
ftr-489	1111	67	the	the	DET
ftr-489	1111	68	branch	branch	NOUN
ftr-489	1111	69	is	be	AUX
ftr-489	1111	70	able	able	ADJ
ftr-489	1111	71	to	to	PART
ftr-489	1111	72	deduct	deduct	VERB
ftr-489	1111	73	a	a	DET
ftr-489	1111	74	portion	portion	NOUN
ftr-489	1111	75	of	of	ADP
ftr-489	1111	76	the	the	DET
ftr-489	1111	77	interest	interest	NOUN
ftr-489	1111	78	paid	pay	VERB
ftr-489	1111	79	by	by	ADP
ftr-489	1111	80	the	the	DET
ftr-489	1111	81	entire	entire	ADJ
ftr-489	1111	82	foreign	foreign	ADJ
ftr-489	1111	83	corporation	corporation	NOUN
ftr-489	1111	84	.	.	PUNCT
ftr-489	1112	1	the	the	DET
ftr-489	1112	2	deductible	deductible	ADJ
ftr-489	1112	3	portion	portion	NOUN
ftr-489	1112	4	is	be	AUX
ftr-489	1112	5	determined	determine	VERB
ftr-489	1112	6	under	under	ADP
ftr-489	1112	7	a	a	DET
ftr-489	1112	8	formula	formula	NOUN
ftr-489	1112	9	that	that	PRON
ftr-489	1112	10	generally	generally	ADV
ftr-489	1112	11	allocates	allocate	VERB
ftr-489	1112	12	the	the	DET
ftr-489	1112	13	entire	entire	ADJ
ftr-489	1112	14	interest	interest	NOUN
ftr-489	1112	15	paid	pay	VERB
ftr-489	1112	16	by	by	ADP
ftr-489	1112	17	the	the	DET
ftr-489	1112	18	corporation	corporation	NOUN
ftr-489	1112	19	among	among	ADP
ftr-489	1112	20	all	all	PRON
ftr-489	1112	21	of	of	ADP
ftr-489	1112	22	its	its	PRON
ftr-489	1112	23	branches	branch	NOUN
ftr-489	1112	24	and	and	CCONJ
ftr-489	1112	25	its	its	PRON
ftr-489	1112	26	home	home	NOUN
ftr-489	1112	27	office	office	NOUN
ftr-489	1112	28	in	in	ADP
ftr-489	1112	29	accordance	accordance	NOUN
ftr-489	1112	30	with	with	ADP
ftr-489	1112	31	the	the	DET
ftr-489	1112	32	assets	asset	NOUN
ftr-489	1112	33	of	of	ADP
ftr-489	1112	34	each.20	each.20	NOUN
ftr-489	1112	35	8	8	NUM
ftr-489	1112	36	if	if	SCONJ
ftr-489	1112	37	the	the	DET
ftr-489	1112	38	amount	amount	NOUN
ftr-489	1112	39	apportioned	apportion	VERB
ftr-489	1112	40	to	to	ADP
ftr-489	1112	41	the	the	DET
ftr-489	1112	42	u.s	u.s	PROPN
ftr-489	1112	43	.	.	PROPN
ftr-489	1112	44	branch	branch	PROPN
ftr-489	1112	45	and	and	CCONJ
ftr-489	1112	46	,	,	PUNCT
ftr-489	1112	47	therefore	therefore	ADV
ftr-489	1112	48	deductible	deductible	ADJ
ftr-489	1112	49	by	by	ADP
ftr-489	1112	50	it	it	PRON
ftr-489	1112	51	,	,	PUNCT
ftr-489	1112	52	exceeds	exceed	VERB
ftr-489	1112	53	the	the	DET
ftr-489	1112	54	interest	interest	NOUN
ftr-489	1112	55	actually	actually	ADV
ftr-489	1112	56	paid	pay	VERB
ftr-489	1112	57	by	by	ADP
ftr-489	1112	58	the	the	DET
ftr-489	1112	59	branch	branch	NOUN
ftr-489	1112	60	,	,	PUNCT
ftr-489	1112	61	then	then	ADV
ftr-489	1112	62	this	this	DET
ftr-489	1112	63	excess	excess	NOUN
ftr-489	1112	64	is	be	AUX
ftr-489	1112	65	treated	treat	VERB
ftr-489	1112	66	as	as	ADP
ftr-489	1112	67	interest	interest	NOUN
ftr-489	1112	68	paid	pay	VERB
ftr-489	1112	69	by	by	ADP
ftr-489	1112	70	the	the	DET
ftr-489	1112	71	u.s	u.s	PROPN
ftr-489	1112	72	.	.	PROPN
ftr-489	1112	73	branch	branch	NOUN
ftr-489	1112	74	to	to	ADP
ftr-489	1112	75	the	the	DET
ftr-489	1112	76	home	home	NOUN
ftr-489	1112	77	office	office	NOUN
ftr-489	1112	78	.	.	PUNCT
ftr-489	1113	1	it	it	PRON
ftr-489	1113	2	is	be	AUX
ftr-489	1113	3	also	also	ADV
ftr-489	1113	4	subjected	subject	VERB
ftr-489	1113	5	to	to	ADP
ftr-489	1113	6	a	a	DET
ftr-489	1113	7	surrogate	surrogate	ADJ
ftr-489	1113	8	withholding	withholding	NOUN
ftr-489	1113	9	tax	tax	NOUN
ftr-489	1113	10	at	at	ADP
ftr-489	1113	11	the	the	DET
ftr-489	1113	12	rate	rate	NOUN
ftr-489	1113	13	that	that	PRON
ftr-489	1113	14	would	would	AUX
ftr-489	1113	15	have	have	AUX
ftr-489	1113	16	been	be	AUX
ftr-489	1113	17	applicable	applicable	ADJ
ftr-489	1113	18	under	under	ADP
ftr-489	1113	19	the	the	DET
ftr-489	1113	20	code	code	NOUN
ftr-489	1113	21	or	or	CCONJ
ftr-489	1113	22	under	under	ADP
ftr-489	1113	23	a	a	DET
ftr-489	1113	24	treaty	treaty	NOUN
ftr-489	1113	25	if	if	SCONJ
ftr-489	1113	26	the	the	DET
ftr-489	1113	27	excess	excess	ADJ
ftr-489	1113	28	interest	interest	NOUN
ftr-489	1113	29	had	have	AUX
ftr-489	1113	30	actually	actually	ADV
ftr-489	1113	31	been	be	AUX
ftr-489	1113	32	paid	pay	VERB
ftr-489	1113	33	by	by	ADP
ftr-489	1113	34	a	a	DET
ftr-489	1113	35	u.s	u.s	PROPN
ftr-489	1113	36	.	.	PROPN
ftr-489	1113	37	corporation	corporation	NOUN
ftr-489	1113	38	to	to	ADP
ftr-489	1113	39	the	the	DET
ftr-489	1113	40	foreign	foreign	ADJ
ftr-489	1113	41	corporation.2	corporation.2	PROPN
ftr-489	1113	42	"	"	PUNCT
ftr-489	1113	43	congress	congress	PROPN
ftr-489	1113	44	recognized	recognize	VERB
ftr-489	1113	45	that	that	SCONJ
ftr-489	1113	46	this	this	DET
ftr-489	1113	47	provision	provision	NOUN
ftr-489	1113	48	could	could	AUX
ftr-489	1113	49	be	be	AUX
ftr-489	1113	50	in	in	ADP
ftr-489	1113	51	conflict	conflict	NOUN
ftr-489	1113	52	with	with	ADP
ftr-489	1113	53	nondiscrimination	nondiscrimination	ADJ
ftr-489	1113	54	provisions	provision	NOUN
ftr-489	1113	55	of	of	ADP
ftr-489	1113	56	treaties	treaty	NOUN
ftr-489	1113	57	,	,	PUNCT
ftr-489	1113	58	but	but	CCONJ
ftr-489	1113	59	left	leave	VERB
ftr-489	1113	60	that	that	DET
ftr-489	1113	61	determination	determination	NOUN
ftr-489	1113	62	for	for	ADP
ftr-489	1113	63	later	later	ADJ
ftr-489	1113	64	consideration	consideration	NOUN
ftr-489	1113	65	.	.	PUNCT
ftr-489	1114	1	neither	neither	CCONJ
ftr-489	1114	2	the	the	DET
ftr-489	1114	3	code	code	NOUN
ftr-489	1114	4	nor	nor	CCONJ
ftr-489	1114	5	the	the	DET
ftr-489	1114	6	temporary	temporary	ADJ
ftr-489	1114	7	regulations	regulation	NOUN
ftr-489	1114	8	addressed	address	VERB
ftr-489	1114	9	the	the	DET
ftr-489	1114	10	nondiscrimination	nondiscrimination	NOUN
ftr-489	1114	11	issue	issue	NOUN
ftr-489	1114	12	under	under	ADP
ftr-489	1114	13	the	the	DET
ftr-489	1114	14	excess	excess	ADJ
ftr-489	1114	15	interest	interest	NOUN
ftr-489	1114	16	tax	tax	NOUN
ftr-489	1114	17	.	.	PUNCT
ftr-489	1115	1	the	the	DET
ftr-489	1115	2	service	service	NOUN
ftr-489	1115	3	first	first	ADV
ftr-489	1115	4	explained	explain	VERB
ftr-489	1115	5	that	that	SCONJ
ftr-489	1115	6	the	the	DET
ftr-489	1115	7	matter	matter	NOUN
ftr-489	1115	8	is	be	AUX
ftr-489	1115	9	"	"	PUNCT
ftr-489	1115	10	under	under	ADP
ftr-489	1115	11	consideration	consideration	NOUN
ftr-489	1115	12	in	in	ADP
ftr-489	1115	13	connection	connection	NOUN
ftr-489	1115	14	with	with	ADP
ftr-489	1115	15	the	the	DET
ftr-489	1115	16	treasury	treasury	NOUN
ftr-489	1115	17	[	[	X
ftr-489	1115	18	d]epartment	d]epartment	ADP
ftr-489	1115	19	study	study	NOUN
ftr-489	1115	20	of	of	ADP
ftr-489	1115	21	the	the	DET
ftr-489	1115	22	tax	tax	NOUN
ftr-489	1115	23	treaty	treaty	NOUN
ftr-489	1115	24	program	program	NOUN
ftr-489	1115	25	.	.	PUNCT
ftr-489	1116	1	210	210	NUM
ftr-489	1116	2	in	in	ADP
ftr-489	1116	3	notice	notice	NOUN
ftr-489	1116	4	89	89	NUM
ftr-489	1116	5	-	-	SYM
ftr-489	1116	6	80	80	NUM
ftr-489	1116	7	,	,	PUNCT
ftr-489	1116	8	however	however	ADV
ftr-489	1116	9	,	,	PUNCT
ftr-489	1116	10	the	the	DET
ftr-489	1116	11	internal	internal	ADJ
ftr-489	1116	12	revenue	revenue	NOUN
ftr-489	1116	13	service	service	NOUN
ftr-489	1116	14	announced	announce	VERB
ftr-489	1116	15	:	:	PUNCT
ftr-489	1116	16	"	"	PUNCT
ftr-489	1116	17	[	[	X
ftr-489	1116	18	t]he	t]he	ADJ
ftr-489	1116	19	treasury	treasury	PROPN
ftr-489	1116	20	department	department	NOUN
ftr-489	1116	21	has	have	AUX
ftr-489	1116	22	concluded	conclude	VERB
ftr-489	1116	23	that	that	SCONJ
ftr-489	1116	24	the	the	DET
ftr-489	1116	25	tax	tax	NOUN
ftr-489	1116	26	on	on	ADP
ftr-489	1116	27	excess	excess	ADJ
ftr-489	1116	28	interest	interest	NOUN
ftr-489	1116	29	is	be	AUX
ftr-489	1116	30	not	not	PART
ftr-489	1116	31	prohibited	prohibit	VERB
ftr-489	1116	32	by	by	ADP
ftr-489	1116	33	the	the	DET
ftr-489	1116	34	nondiscrimination	nondiscrimination	NOUN
ftr-489	1116	35	provision	provision	NOUN
ftr-489	1116	36	or	or	CCONJ
ftr-489	1116	37	any	any	DET
ftr-489	1116	38	other	other	ADJ
ftr-489	1116	39	provision	provision	NOUN
ftr-489	1116	40	in	in	ADP
ftr-489	1116	41	any	any	DET
ftr-489	1116	42	income	income	NOUN
ftr-489	1116	43	tax	tax	NOUN
ftr-489	1116	44	treaty	treaty	NOUN
ftr-489	1116	45	to	to	PART
ftr-489	1116	46	which	which	PRON
ftr-489	1116	47	the	the	DET
ftr-489	1116	48	united	united	PROPN
ftr-489	1116	49	states	states	PROPN
ftr-489	1116	50	is	be	AUX
ftr-489	1116	51	a	a	DET
ftr-489	1116	52	party	party	NOUN
ftr-489	1116	53	.	.	PUNCT
ftr-489	1117	1	,	,	PUNCT
ftr-489	1117	2	21	21	NUM
ftr-489	1117	3	'	'	PUNCT
ftr-489	1117	4	this	this	PRON
ftr-489	1117	5	is	be	AUX
ftr-489	1117	6	also	also	ADV
ftr-489	1117	7	the	the	DET
ftr-489	1117	8	position	position	NOUN
ftr-489	1117	9	reflected	reflect	VERB
ftr-489	1117	10	in	in	ADP
ftr-489	1117	11	the	the	DET
ftr-489	1117	12	final	final	ADJ
ftr-489	1117	13	regulations	regulation	NOUN
ftr-489	1117	14	.	.	PUNCT
ftr-489	1118	1	according	accord	VERB
ftr-489	1118	2	to	to	AUX
ftr-489	1118	3	notice	notice	VERB
ftr-489	1118	4	89	89	NUM
ftr-489	1118	5	-	-	SYM
ftr-489	1118	6	80	80	NUM
ftr-489	1118	7	,	,	PUNCT
ftr-489	1118	8	the	the	DET
ftr-489	1118	9	nondiscrimination	nondiscrimination	NOUN
ftr-489	1118	10	provisions	provision	NOUN
ftr-489	1118	11	do	do	AUX
ftr-489	1118	12	not	not	PART
ftr-489	1118	13	require	require	VERB
ftr-489	1118	14	"	"	PUNCT
ftr-489	1118	15	structural	structural	ADJ
ftr-489	1118	16	or	or	CCONJ
ftr-489	1118	17	mechanical	mechanical	ADJ
ftr-489	1118	18	identity	identity	NOUN
ftr-489	1118	19	"	"	PUNCT
ftr-489	1118	20	between	between	ADP
ftr-489	1118	21	the	the	DET
ftr-489	1118	22	tax	tax	NOUN
ftr-489	1118	23	computations	computation	NOUN
ftr-489	1118	24	for	for	ADP
ftr-489	1118	25	foreign	foreign	ADJ
ftr-489	1118	26	and	and	CCONJ
ftr-489	1118	27	domestic	domestic	ADJ
ftr-489	1118	28	corporations	corporation	NOUN
ftr-489	1118	29	"	"	PUNCT
ftr-489	1118	30	so	so	ADV
ftr-489	1118	31	long	long	ADV
ftr-489	1118	32	as	as	SCONJ
ftr-489	1118	33	the	the	DET
ftr-489	1118	34	net	net	ADJ
ftr-489	1118	35	result	result	NOUN
ftr-489	1118	36	of	of	ADP
ftr-489	1118	37	such	such	ADJ
ftr-489	1118	38	method	method	NOUN
ftr-489	1118	39	is	be	AUX
ftr-489	1118	40	approximately	approximately	ADV
ftr-489	1118	41	the	the	DET
ftr-489	1118	42	same	same	ADJ
ftr-489	1118	43	,	,	PUNCT
ftr-489	1118	44	i.e.	i.e.	X
ftr-489	1118	45	,	,	PUNCT
ftr-489	1118	46	the	the	DET
ftr-489	1118	47	tax	tax	NOUN
ftr-489	1118	48	burden	burden	NOUN
ftr-489	1118	49	imposed	impose	VERB
ftr-489	1118	50	on	on	ADP
ftr-489	1118	51	a	a	DET
ftr-489	1118	52	foreign	foreign	ADJ
ftr-489	1118	53	corporation	corporation	NOUN
ftr-489	1118	54	in	in	ADP
ftr-489	1118	55	respect	respect	NOUN
ftr-489	1118	56	of	of	ADP
ftr-489	1118	57	its	its	PRON
ftr-489	1118	58	united	united	PROPN
ftr-489	1118	59	states	states	PROPN
ftr-489	1118	60	permanent	permanent	ADJ
ftr-489	1118	61	establishment	establishment	NOUN
ftr-489	1118	62	approximates	approximate	VERB
ftr-489	1118	63	the	the	DET
ftr-489	1118	64	tax	tax	NOUN
ftr-489	1118	65	burden	burden	NOUN
ftr-489	1118	66	that	that	PRON
ftr-489	1118	67	is	be	AUX
ftr-489	1118	68	imposed	impose	VERB
ftr-489	1118	69	on	on	ADP
ftr-489	1118	70	an	an	DET
ftr-489	1118	71	enterprise	enterprise	NOUN
ftr-489	1118	72	of	of	ADP
ftr-489	1118	73	the	the	DET
ftr-489	1118	74	united	united	PROPN
ftr-489	1118	75	states	states	PROPN
ftr-489	1118	76	engaged	engage	VERB
ftr-489	1118	77	in	in	ADP
ftr-489	1118	78	the	the	DET
ftr-489	1118	79	same	same	ADJ
ftr-489	1118	80	activities	activity	NOUN
ftr-489	1118	81	.	.	PUNCT
ftr-489	1119	1	2	2	NUM
ftr-489	1119	2	2	2	NUM
ftr-489	1119	3	the	the	DET
ftr-489	1119	4	notice	notice	NOUN
ftr-489	1119	5	also	also	ADV
ftr-489	1119	6	states	state	VERB
ftr-489	1119	7	that	that	SCONJ
ftr-489	1119	8	"	"	PUNCT
ftr-489	1119	9	[	[	PUNCT
ftr-489	1119	10	t]his	t]his	ADP
ftr-489	1119	11	treatment	treatment	NOUN
ftr-489	1119	12	recognizes	recognize	VERB
ftr-489	1119	13	that	that	SCONJ
ftr-489	1119	14	excess	excess	ADJ
ftr-489	1119	15	interest	interest	NOUN
ftr-489	1119	16	with	with	ADP
ftr-489	1119	17	respect	respect	NOUN
ftr-489	1119	18	to	to	ADP
ftr-489	1119	19	a	a	DET
ftr-489	1119	20	branch	branch	NOUN
ftr-489	1119	21	is	be	AUX
ftr-489	1119	22	the	the	DET
ftr-489	1119	23	functional	functional	ADJ
ftr-489	1119	24	equivalent	equivalent	NOUN
ftr-489	1119	25	of	of	ADP
ftr-489	1119	26	interest	interest	NOUN
ftr-489	1119	27	paid	pay	VERB
ftr-489	1119	28	on	on	ADP
ftr-489	1119	29	parent	parent	NOUN
ftr-489	1119	30	debt	debt	NOUN
ftr-489	1119	31	funding	funding	NOUN
ftr-489	1119	32	with	with	ADP
ftr-489	1119	33	respect	respect	NOUN
ftr-489	1119	34	to	to	ADP
ftr-489	1119	35	a	a	DET
ftr-489	1119	36	206	206	NUM
ftr-489	1119	37	.	.	PUNCT
ftr-489	1120	1	irc	irc	PROPN
ftr-489	1120	2	§	§	PROPN
ftr-489	1120	3	§	§	PROPN
ftr-489	1120	4	861(a)(1	861(a)(1	NOUN
ftr-489	1120	5	)	)	PUNCT
ftr-489	1120	6	,	,	PUNCT
ftr-489	1120	7	881(a)(1	881(a)(1	NOUN
ftr-489	1120	8	)	)	PUNCT
ftr-489	1120	9	,	,	PUNCT
ftr-489	1120	10	884(f)(1)(b	884(f)(1)(b	PROPN
ftr-489	1120	11	)	)	PUNCT
ftr-489	1120	12	.	.	PUNCT
ftr-489	1121	1	207	207	NUM
ftr-489	1121	2	.	.	PUNCT
ftr-489	1122	1	irc	irc	VERB
ftr-489	1122	2	§	§	PROPN
ftr-489	1122	3	§	§	PROPN
ftr-489	1122	4	861(a)(1	861(a)(1	NOUN
ftr-489	1122	5	)	)	PUNCT
ftr-489	1122	6	,	,	PUNCT
ftr-489	1122	7	882(c)(1	882(c)(1	NOUN
ftr-489	1122	8	)	)	PUNCT
ftr-489	1122	9	,	,	PUNCT
ftr-489	1122	10	884(f)(1)(b	884(f)(1)(b	PROPN
ftr-489	1122	11	)	)	PUNCT
ftr-489	1122	12	.	.	PUNCT
ftr-489	1123	1	208	208	NUM
ftr-489	1123	2	.	.	PUNCT
ftr-489	1124	1	treas	treas	PROPN
ftr-489	1124	2	.	.	PUNCT
ftr-489	1125	1	reg	reg	PROPN
ftr-489	1125	2	.	.	PUNCT
ftr-489	1126	1	§	§	PROPN
ftr-489	1126	2	1.882	1.882	NUM
ftr-489	1126	3	-	-	SYM
ftr-489	1126	4	5	5	NUM
ftr-489	1126	5	.	.	PUNCT
ftr-489	1127	1	see	see	VERB
ftr-489	1127	2	also	also	ADV
ftr-489	1127	3	prop	prop	VERB
ftr-489	1127	4	.	.	PUNCT
ftr-489	1128	1	treas	treas	PROPN
ftr-489	1128	2	.	.	PUNCT
ftr-489	1129	1	reg	reg	PROPN
ftr-489	1129	2	.	.	PUNCT
ftr-489	1130	1	§	§	PROPN
ftr-489	1130	2	1.882	1.882	NUM
ftr-489	1130	3	-	-	SYM
ftr-489	1130	4	5	5	NUM
ftr-489	1130	5	.	.	PUNCT
ftr-489	1130	6	209	209	NUM
ftr-489	1130	7	.	.	PUNCT
ftr-489	1131	1	irc	irc	PROPN
ftr-489	1131	2	§	§	PROPN
ftr-489	1131	3	884(f)(1)(b	884(f)(1)(b	PROPN
ftr-489	1131	4	)	)	PUNCT
ftr-489	1131	5	;	;	PUNCT
ftr-489	1132	1	treas	treas	PROPN
ftr-489	1132	2	.	.	PUNCT
ftr-489	1133	1	reg	reg	PROPN
ftr-489	1133	2	.	.	PUNCT
ftr-489	1134	1	§	§	PROPN
ftr-489	1134	2	1.884	1.884	NUM
ftr-489	1134	3	-	-	PUNCT
ftr-489	1134	4	4t(a)(2	4t(a)(2	NUM
ftr-489	1134	5	)	)	PUNCT
ftr-489	1134	6	.	.	PUNCT
ftr-489	1135	1	210	210	NUM
ftr-489	1135	2	.	.	PUNCT
ftr-489	1135	3	preamble	preamble	VERB
ftr-489	1135	4	to	to	ADP
ftr-489	1135	5	treas	treas	PROPN
ftr-489	1135	6	.	.	PUNCT
ftr-489	1136	1	reg	reg	PROPN
ftr-489	1136	2	.	.	PUNCT
ftr-489	1137	1	§	§	PROPN
ftr-489	1137	2	1.884	1.884	NUM
ftr-489	1137	3	-	-	SYM
ftr-489	1137	4	4	4	NUM
ftr-489	1137	5	,	,	PUNCT
ftr-489	1137	6	t.d	t.d	PROPN
ftr-489	1137	7	.	.	PROPN
ftr-489	1137	8	8223	8223	NUM
ftr-489	1137	9	,	,	PUNCT
ftr-489	1137	10	1988	1988	NUM
ftr-489	1137	11	-	-	SYM
ftr-489	1137	12	2	2	NUM
ftr-489	1137	13	c.b	c.b	PROPN
ftr-489	1137	14	.	.	PROPN
ftr-489	1137	15	182	182	NUM
ftr-489	1137	16	,	,	PUNCT
ftr-489	1137	17	186	186	NUM
ftr-489	1137	18	.	.	PUNCT
ftr-489	1137	19	211	211	NUM
ftr-489	1137	20	.	.	PUNCT
ftr-489	1138	1	i.r.s	i.r.s	PROPN
ftr-489	1138	2	.	.	PUNCT
ftr-489	1139	1	notice	notice	VERB
ftr-489	1139	2	89	89	NUM
ftr-489	1139	3	-	-	SYM
ftr-489	1139	4	80	80	NUM
ftr-489	1139	5	,	,	PUNCT
ftr-489	1139	6	1989	1989	NUM
ftr-489	1139	7	-	-	SYM
ftr-489	1139	8	2	2	NUM
ftr-489	1139	9	c.b	c.b	PROPN
ftr-489	1139	10	.	.	PROPN
ftr-489	1139	11	394	394	NUM
ftr-489	1139	12	,	,	PUNCT
ftr-489	1139	13	397	397	NUM
ftr-489	1139	14	.	.	NOUN
ftr-489	1139	15	212	212	NUM
ftr-489	1139	16	.	.	PUNCT
ftr-489	1140	1	i	i	PRON
ftr-489	1140	2	d.	d.	PROPN
ftr-489	1141	1	[	[	X
ftr-489	1141	2	vol	vol	NOUN
ftr-489	1141	3	1:2	1:2	NUM
ftr-489	1141	4	treaty	treaty	NOUN
ftr-489	1141	5	-	-	PUNCT
ftr-489	1141	6	based	base	VERB
ftr-489	1141	7	nondiscrinination	nondiscrinination	NOUN
ftr-489	1141	8	subsidiary	subsidiary	NOUN
ftr-489	1141	9	.	.	PUNCT
ftr-489	1142	1	21	21	NUM
ftr-489	1142	2	3	3	NUM
ftr-489	1142	3	in	in	ADP
ftr-489	1142	4	the	the	DET
ftr-489	1142	5	view	view	NOUN
ftr-489	1142	6	of	of	ADP
ftr-489	1142	7	the	the	DET
ftr-489	1142	8	service	service	NOUN
ftr-489	1142	9	then	then	ADV
ftr-489	1142	10	,	,	PUNCT
ftr-489	1142	11	there	there	PRON
ftr-489	1142	12	is	be	VERB
ftr-489	1142	13	no	no	DET
ftr-489	1142	14	discrimination	discrimination	NOUN
ftr-489	1142	15	since	since	SCONJ
ftr-489	1142	16	the	the	DET
ftr-489	1142	17	overall	overall	ADJ
ftr-489	1142	18	tax	tax	NOUN
ftr-489	1142	19	treatment	treatment	NOUN
ftr-489	1142	20	is	be	AUX
ftr-489	1142	21	similar	similar	ADJ
ftr-489	1142	22	to	to	ADP
ftr-489	1142	23	the	the	DET
ftr-489	1142	24	payment	payment	NOUN
ftr-489	1142	25	of	of	ADP
ftr-489	1142	26	interest	interest	NOUN
ftr-489	1142	27	by	by	ADP
ftr-489	1142	28	a	a	DET
ftr-489	1142	29	u.s	u.s	PROPN
ftr-489	1142	30	.	.	PROPN
ftr-489	1142	31	subsidiary	subsidiary	NOUN
ftr-489	1142	32	to	to	ADP
ftr-489	1142	33	its	its	PRON
ftr-489	1142	34	foreign	foreign	ADJ
ftr-489	1142	35	parent	parent	NOUN
ftr-489	1142	36	.	.	PUNCT
ftr-489	1143	1	this	this	DET
ftr-489	1143	2	conclusion	conclusion	NOUN
ftr-489	1143	3	seems	seem	VERB
ftr-489	1143	4	to	to	PART
ftr-489	1143	5	be	be	AUX
ftr-489	1143	6	based	base	VERB
ftr-489	1143	7	on	on	ADP
ftr-489	1143	8	the	the	DET
ftr-489	1143	9	wrong	wrong	ADJ
ftr-489	1143	10	comparison	comparison	NOUN
ftr-489	1143	11	.	.	PUNCT
ftr-489	1144	1	the	the	DET
ftr-489	1144	2	better	well	ADJ
ftr-489	1144	3	comparison	comparison	NOUN
ftr-489	1144	4	seems	seem	VERB
ftr-489	1144	5	to	to	PART
ftr-489	1144	6	be	be	AUX
ftr-489	1144	7	interest	interest	NOUN
ftr-489	1144	8	paid	pay	VERB
ftr-489	1144	9	by	by	ADP
ftr-489	1144	10	a	a	DET
ftr-489	1144	11	u.s	u.s	PROPN
ftr-489	1144	12	.	.	PROPN
ftr-489	1144	13	subsidiary	subsidiary	NOUN
ftr-489	1144	14	to	to	ADP
ftr-489	1144	15	a	a	DET
ftr-489	1144	16	u.s	u.s	PROPN
ftr-489	1144	17	.	.	PROPN
ftr-489	1144	18	parent	parent	NOUN
ftr-489	1144	19	,	,	PUNCT
ftr-489	1144	20	rather	rather	ADV
ftr-489	1144	21	than	than	ADP
ftr-489	1144	22	to	to	ADP
ftr-489	1144	23	a	a	DET
ftr-489	1144	24	foreign	foreign	ADJ
ftr-489	1144	25	parent	parent	NOUN
ftr-489	1144	26	.	.	PUNCT
ftr-489	1145	1	this	this	PRON
ftr-489	1145	2	is	be	AUX
ftr-489	1145	3	the	the	DET
ftr-489	1145	4	comparison	comparison	NOUN
ftr-489	1145	5	required	require	VERB
ftr-489	1145	6	under	under	ADP
ftr-489	1145	7	article	article	NOUN
ftr-489	1145	8	24(4	24(4	NUM
ftr-489	1145	9	)	)	PUNCT
ftr-489	1145	10	of	of	ADP
ftr-489	1145	11	the	the	DET
ftr-489	1145	12	1981	1981	NUM
ftr-489	1145	13	u.s	u.s	PROPN
ftr-489	1145	14	.	.	PROPN
ftr-489	1145	15	model	model	NOUN
ftr-489	1145	16	(	(	PUNCT
ftr-489	1145	17	the	the	DET
ftr-489	1145	18	deduction	deduction	NOUN
ftr-489	1145	19	provision	provision	NOUN
ftr-489	1145	20	)	)	PUNCT
ftr-489	1145	21	,	,	PUNCT
ftr-489	1145	22	where	where	SCONJ
ftr-489	1145	23	the	the	DET
ftr-489	1145	24	interest	interest	NOUN
ftr-489	1145	25	and	and	CCONJ
ftr-489	1145	26	other	other	ADJ
ftr-489	1145	27	disbursements	disbursement	NOUN
ftr-489	1145	28	paid	pay	VERB
ftr-489	1145	29	by	by	ADP
ftr-489	1145	30	a	a	DET
ftr-489	1145	31	resident	resident	NOUN
ftr-489	1145	32	of	of	ADP
ftr-489	1145	33	the	the	DET
ftr-489	1145	34	united	united	PROPN
ftr-489	1145	35	states	states	PROPN
ftr-489	1145	36	to	to	ADP
ftr-489	1145	37	a	a	DET
ftr-489	1145	38	resident	resident	NOUN
ftr-489	1145	39	of	of	ADP
ftr-489	1145	40	the	the	DET
ftr-489	1145	41	other	other	ADJ
ftr-489	1145	42	treaty	treaty	NOUN
ftr-489	1145	43	country	country	NOUN
ftr-489	1145	44	are	be	AUX
ftr-489	1145	45	compared	compare	VERB
ftr-489	1145	46	to	to	ADP
ftr-489	1145	47	interest	interest	NOUN
ftr-489	1145	48	and	and	CCONJ
ftr-489	1145	49	other	other	ADJ
ftr-489	1145	50	disbursement	disbursement	NOUN
ftr-489	1145	51	paid	pay	VERB
ftr-489	1145	52	to	to	ADP
ftr-489	1145	53	a	a	DET
ftr-489	1145	54	resident	resident	NOUN
ftr-489	1145	55	of	of	ADP
ftr-489	1145	56	the	the	DET
ftr-489	1145	57	united	united	PROPN
ftr-489	1145	58	states	states	PROPN
ftr-489	1145	59	.	.	PUNCT
ftr-489	1146	1	4	4	NUM
ftr-489	1146	2	in	in	ADP
ftr-489	1146	3	any	any	DET
ftr-489	1146	4	case	case	NOUN
ftr-489	1146	5	,	,	PUNCT
ftr-489	1146	6	it	it	PRON
ftr-489	1146	7	appears	appear	VERB
ftr-489	1146	8	that	that	SCONJ
ftr-489	1146	9	the	the	DET
ftr-489	1146	10	service	service	NOUN
ftr-489	1146	11	has	have	AUX
ftr-489	1146	12	persuaded	persuade	VERB
ftr-489	1146	13	the	the	DET
ftr-489	1146	14	full	full	ADJ
ftr-489	1146	15	treasury	treasury	PROPN
ftr-489	1146	16	department	department	NOUN
ftr-489	1146	17	that	that	SCONJ
ftr-489	1146	18	its	its	PRON
ftr-489	1146	19	view	view	NOUN
ftr-489	1146	20	is	be	AUX
ftr-489	1146	21	correcl	correcl	PROPN
ftr-489	1146	22	2	2	NUM
ftr-489	1146	23	15	15	NUM
ftr-489	1146	24	g.	g.	NOUN
ftr-489	1146	25	minimum	minimum	ADJ
ftr-489	1146	26	taxable	taxable	ADJ
ftr-489	1146	27	income	income	NOUN
ftr-489	1146	28	proposal	proposal	NOUN
ftr-489	1146	29	a	a	DET
ftr-489	1146	30	controversial	controversial	ADJ
ftr-489	1146	31	provision	provision	NOUN
ftr-489	1146	32	in	in	ADP
ftr-489	1146	33	recently	recently	ADV
ftr-489	1146	34	proposed	propose	VERB
ftr-489	1146	35	legislation2	legislation2	NOUN
ftr-489	1146	36	"	"	PUNCT
ftr-489	1146	37	would	would	AUX
ftr-489	1146	38	deem	deem	VERB
ftr-489	1146	39	certain	certain	ADJ
ftr-489	1146	40	corporations	corporation	NOUN
ftr-489	1146	41	to	to	PART
ftr-489	1146	42	have	have	VERB
ftr-489	1146	43	minimum	minimum	ADJ
ftr-489	1146	44	taxable	taxable	ADJ
ftr-489	1146	45	income	income	NOUN
ftr-489	1146	46	.	.	PUNCT
ftr-489	1147	1	these	these	DET
ftr-489	1147	2	corporations	corporation	NOUN
ftr-489	1147	3	would	would	AUX
ftr-489	1147	4	include	include	VERB
ftr-489	1147	5	twenty	twenty	NUM
ftr-489	1147	6	-	-	PUNCT
ftr-489	1147	7	five	five	NUM
ftr-489	1147	8	percent	percent	NOUN
ftr-489	1147	9	foreign	foreign	NOUN
ftr-489	1147	10	-	-	PUNCT
ftr-489	1147	11	owned	own	VERB
ftr-489	1147	12	u.s	u.s	PROPN
ftr-489	1147	13	.	.	PROPN
ftr-489	1147	14	corporations	corporation	NOUN
ftr-489	1147	15	and	and	CCONJ
ftr-489	1147	16	foreign	foreign	ADJ
ftr-489	1147	17	corporations	corporation	NOUN
ftr-489	1147	18	that	that	PRON
ftr-489	1147	19	are	be	AUX
ftr-489	1147	20	subject	subject	ADJ
ftr-489	1147	21	to	to	ADP
ftr-489	1147	22	tax	tax	NOUN
ftr-489	1147	23	on	on	ADP
ftr-489	1147	24	a	a	DET
ftr-489	1147	25	net	net	ADJ
ftr-489	1147	26	basis	basis	NOUN
ftr-489	1147	27	in	in	ADP
ftr-489	1147	28	the	the	DET
ftr-489	1147	29	united	united	PROPN
ftr-489	1147	30	states	states	PROPN
ftr-489	1147	31	which	which	PRON
ftr-489	1147	32	,	,	PUNCT
ftr-489	1147	33	in	in	ADP
ftr-489	1147	34	either	either	DET
ftr-489	1147	35	case	case	NOUN
ftr-489	1147	36	,	,	PUNCT
ftr-489	1147	37	also	also	ADV
ftr-489	1147	38	have	have	VERB
ftr-489	1147	39	transactions	transaction	NOUN
ftr-489	1147	40	with	with	ADP
ftr-489	1147	41	related	related	ADJ
ftr-489	1147	42	foreign	foreign	ADJ
ftr-489	1147	43	persons	person	NOUN
ftr-489	1147	44	equal	equal	ADJ
ftr-489	1147	45	to	to	ADP
ftr-489	1147	46	at	at	ADV
ftr-489	1147	47	least	least	ADV
ftr-489	1147	48	two	two	NUM
ftr-489	1147	49	million	million	NUM
ftr-489	1147	50	dollars	dollar	NOUN
ftr-489	1147	51	or	or	CCONJ
ftr-489	1147	52	ten	ten	NUM
ftr-489	1147	53	percent	percent	NOUN
ftr-489	1147	54	of	of	ADP
ftr-489	1147	55	the	the	DET
ftr-489	1147	56	corporation	corporation	NOUN
ftr-489	1147	57	's	's	PART
ftr-489	1147	58	gross	gross	ADJ
ftr-489	1147	59	income.2	income.2	PROPN
ftr-489	1147	60	17	17	NUM
ftr-489	1147	61	the	the	DET
ftr-489	1147	62	minimum	minimum	ADJ
ftr-489	1147	63	taxable	taxable	ADJ
ftr-489	1147	64	income	income	NOUN
ftr-489	1147	65	of	of	ADP
ftr-489	1147	66	such	such	DET
ftr-489	1147	67	a	a	DET
ftr-489	1147	68	corporation	corporation	NOUN
ftr-489	1147	69	for	for	ADP
ftr-489	1147	70	any	any	DET
ftr-489	1147	71	category	category	NOUN
ftr-489	1147	72	of	of	ADP
ftr-489	1147	73	business	business	NOUN
ftr-489	1147	74	activities	activity	NOUN
ftr-489	1147	75	would	would	AUX
ftr-489	1147	76	be	be	AUX
ftr-489	1147	77	equal	equal	ADJ
ftr-489	1147	78	to	to	ADP
ftr-489	1147	79	seventy	seventy	NUM
ftr-489	1147	80	-	-	PUNCT
ftr-489	1147	81	five	five	NUM
ftr-489	1147	82	percent	percent	NOUN
ftr-489	1147	83	of	of	ADP
ftr-489	1147	84	the	the	DET
ftr-489	1147	85	amount	amount	NOUN
ftr-489	1147	86	determined	determine	VERB
ftr-489	1147	87	by	by	ADP
ftr-489	1147	88	applying	apply	VERB
ftr-489	1147	89	the	the	DET
ftr-489	1147	90	average	average	ADJ
ftr-489	1147	91	profit	profit	NOUN
ftr-489	1147	92	-	-	PUNCT
ftr-489	1147	93	level	level	NOUN
ftr-489	1147	94	indicator	indicator	NOUN
ftr-489	1147	95	for	for	ADP
ftr-489	1147	96	the	the	DET
ftr-489	1147	97	industry	industry	NOUN
ftr-489	1147	98	,	,	PUNCT
ftr-489	1147	99	apparently	apparently	ADV
ftr-489	1147	100	applying	apply	VERB
ftr-489	1147	101	book	book	NOUN
ftr-489	1147	102	rather	rather	ADV
ftr-489	1147	103	than	than	ADP
ftr-489	1147	104	tax	tax	NOUN
ftr-489	1147	105	profit	profit	NOUN
ftr-489	1147	106	-	-	PUNCT
ftr-489	1147	107	level	level	NOUN
ftr-489	1147	108	indicators	indicator	NOUN
ftr-489	1147	109	.	.	PUNCT
ftr-489	1148	1	the	the	DET
ftr-489	1148	2	proposed	propose	VERB
ftr-489	1148	3	legislation	legislation	NOUN
ftr-489	1148	4	would	would	AUX
ftr-489	1148	5	favor	favor	VERB
ftr-489	1148	6	covered	cover	VERB
ftr-489	1148	7	corporations	corporation	NOUN
ftr-489	1148	8	that	that	PRON
ftr-489	1148	9	apply	apply	VERB
ftr-489	1148	10	for	for	ADP
ftr-489	1148	11	a	a	DET
ftr-489	1148	12	private	private	ADJ
ftr-489	1148	13	ruling	ruling	NOUN
ftr-489	1148	14	by	by	ADP
ftr-489	1148	15	providing	provide	VERB
ftr-489	1148	16	an	an	DET
ftr-489	1148	17	exception	exception	NOUN
ftr-489	1148	18	to	to	ADP
ftr-489	1148	19	the	the	DET
ftr-489	1148	20	minimum	minimum	ADJ
ftr-489	1148	21	taxable	taxable	ADJ
ftr-489	1148	22	income	income	NOUN
ftr-489	1148	23	rule	rule	NOUN
ftr-489	1148	24	once	once	ADV
ftr-489	1148	25	a	a	DET
ftr-489	1148	26	ruling	ruling	NOUN
ftr-489	1148	27	has	have	AUX
ftr-489	1148	28	been	be	AUX
ftr-489	1148	29	obtained	obtain	VERB
ftr-489	1148	30	.	.	PUNCT
ftr-489	1149	1	the	the	DET
ftr-489	1149	2	joint	joint	ADJ
ftr-489	1149	3	committee	committee	NOUN
ftr-489	1149	4	staff	staff	NOUN
ftr-489	1149	5	's	's	PART
ftr-489	1149	6	explanation	explanation	NOUN
ftr-489	1149	7	of	of	ADP
ftr-489	1149	8	the	the	DET
ftr-489	1149	9	bill	bill	NOUN
ftr-489	1149	10	indicates	indicate	VERB
ftr-489	1149	11	a	a	DET
ftr-489	1149	12	belief	belief	NOUN
ftr-489	1149	13	that	that	SCONJ
ftr-489	1149	14	the	the	DET
ftr-489	1149	15	bill	bill	NOUN
ftr-489	1149	16	does	do	AUX
ftr-489	1149	17	not	not	PART
ftr-489	1149	18	violate	violate	VERB
ftr-489	1149	19	treaties	treaty	NOUN
ftr-489	1149	20	,	,	PUNCT
ftr-489	1149	21	at	at	ADP
ftr-489	1149	22	least	least	ADJ
ftr-489	1149	23	in	in	ADP
ftr-489	1149	24	light	light	NOUN
ftr-489	1149	25	of	of	ADP
ftr-489	1149	26	certain	certain	ADJ
ftr-489	1149	27	other	other	ADJ
ftr-489	1149	28	provisions	provision	NOUN
ftr-489	1149	29	of	of	ADP
ftr-489	1149	30	the	the	DET
ftr-489	1149	31	bill	bill	NOUN
ftr-489	1149	32	which	which	PRON
ftr-489	1149	33	would	would	AUX
ftr-489	1149	34	eliminate	eliminate	VERB
ftr-489	1149	35	213	213	NUM
ftr-489	1149	36	.	.	PUNCT
ftr-489	1150	1	i	i	PRON
ftr-489	1150	2	d.	d.	PROPN
ftr-489	1150	3	214	214	NUM
ftr-489	1150	4	.	.	PUNCT
ftr-489	1151	1	1981	1981	NUM
ftr-489	1151	2	u.s	u.s	PROPN
ftr-489	1151	3	.	.	PROPN
ftr-489	1151	4	model	model	PROPN
ftr-489	1151	5	,	,	PUNCT
ftr-489	1151	6	supra	supra	PROPN
ftr-489	1151	7	note	note	NOUN
ftr-489	1151	8	7	7	NUM
ftr-489	1151	9	.	.	PUNCT
ftr-489	1151	10	art	art	NOUN
ftr-489	1151	11	.	.	PUNCT
ftr-489	1152	1	24	24	NUM
ftr-489	1152	2	,	,	PUNCT
ftr-489	1152	3	para	para	NOUN
ftr-489	1152	4	.	.	PUNCT
ftr-489	1153	1	4	4	X
ftr-489	1153	2	.	.	PUNCT
ftr-489	1154	1	but	but	CCONJ
ftr-489	1154	2	the	the	DET
ftr-489	1154	3	technical	technical	ADJ
ftr-489	1154	4	incidence	incidence	NOUN
ftr-489	1154	5	of	of	ADP
ftr-489	1154	6	the	the	DET
ftr-489	1154	7	tax	tax	NOUN
ftr-489	1154	8	is	be	AUX
ftr-489	1154	9	on	on	ADP
ftr-489	1154	10	the	the	DET
ftr-489	1154	11	foreign	foreign	ADJ
ftr-489	1154	12	corporation	corporation	NOUN
ftr-489	1154	13	,	,	PUNCT
ftr-489	1154	14	rather	rather	ADV
ftr-489	1154	15	than	than	ADP
ftr-489	1154	16	on	on	ADP
ftr-489	1154	17	the	the	DET
ftr-489	1154	18	recipient	recipient	NOUN
ftr-489	1154	19	of	of	ADP
ftr-489	1154	20	the	the	DET
ftr-489	1154	21	payment	payment	NOUN
ftr-489	1154	22	.	.	PUNCT
ftr-489	1155	1	215	215	NUM
ftr-489	1155	2	.	.	PUNCT
ftr-489	1156	1	see	see	VERB
ftr-489	1156	2	preamble	preamble	NOUN
ftr-489	1156	3	to	to	ADP
ftr-489	1156	4	treas	treas	PROPN
ftr-489	1156	5	.	.	PUNCT
ftr-489	1157	1	reg	reg	PROPN
ftr-489	1157	2	.	.	PUNCT
ftr-489	1158	1	§	§	PROPN
ftr-489	1158	2	1.884	1.884	NUM
ftr-489	1158	3	-	-	SYM
ftr-489	1158	4	4	4	NUM
ftr-489	1158	5	.	.	PUNCT
ftr-489	1159	1	t.d	t.d	X
ftr-489	1159	2	.	.	PROPN
ftr-489	1159	3	8432	8432	NUM
ftr-489	1159	4	.	.	PUNCT
ftr-489	1160	1	1992	1992	NUM
ftr-489	1160	2	-	-	SYM
ftr-489	1160	3	2	2	NUM
ftr-489	1160	4	c.b	c.b	PROPN
ftr-489	1160	5	.	.	PROPN
ftr-489	1160	6	.	.	PUNCT
ftr-489	1160	7	;	;	PUNCT
ftr-489	1160	8	see	see	VERB
ftr-489	1160	9	also	also	ADV
ftr-489	1160	10	a.l.i	a.l.i	PROPN
ftr-489	1160	11	.	.	PUNCT
ftr-489	1161	1	treaty	treaty	NOUN
ftr-489	1161	2	project	project	PROPN
ftr-489	1161	3	supra	supra	PROPN
ftr-489	1161	4	note	note	PROPN
ftr-489	1161	5	5	5	NUM
ftr-489	1161	6	,	,	PUNCT
ftr-489	1161	7	at	at	ADP
ftr-489	1161	8	265	265	NUM
ftr-489	1161	9	-	-	SYM
ftr-489	1161	10	72	72	NUM
ftr-489	1161	11	.	.	PUNCT
ftr-489	1162	1	216	216	NUM
ftr-489	1162	2	.	.	PUNCT
ftr-489	1163	1	h.r	h.r	PROPN
ftr-489	1163	2	.	.	PROPN
ftr-489	1163	3	5270	5270	NUM
ftr-489	1163	4	,	,	PUNCT
ftr-489	1163	5	102d	102d	X
ftr-489	1163	6	cong	cong	NOUN
ftr-489	1163	7	.	.	PROPN
ftr-489	1163	8	,	,	PUNCT
ftr-489	1163	9	2d	2d	NUM
ftr-489	1163	10	sess	sess	NOUN
ftr-489	1163	11	.	.	PUNCT
ftr-489	1164	1	§	§	PROPN
ftr-489	1164	2	304	304	NUM
ftr-489	1164	3	(	(	PUNCT
ftr-489	1164	4	1992	1992	NUM
ftr-489	1164	5	)	)	PUNCT
ftr-489	1164	6	(	(	PUNCT
ftr-489	1164	7	foreign	foreign	ADJ
ftr-489	1164	8	income	income	NOUN
ftr-489	1164	9	tax	tax	NOUN
ftr-489	1164	10	rationalization	rationalization	NOUN
ftr-489	1164	11	and	and	CCONJ
ftr-489	1164	12	simplification	simplification	NOUN
ftr-489	1164	13	act	act	NOUN
ftr-489	1164	14	of	of	ADP
ftr-489	1164	15	1992	1992	NUM
ftr-489	1164	16	)	)	PUNCT
ftr-489	1164	17	.	.	PUNCT
ftr-489	1165	1	217	217	NUM
ftr-489	1165	2	.	.	PUNCT
ftr-489	1166	1	i	i	PRON
ftr-489	1166	2	d.	d.	VERB
ftr-489	1166	3	the	the	DET
ftr-489	1166	4	explanation	explanation	NOUN
ftr-489	1166	5	of	of	ADP
ftr-489	1166	6	the	the	DET
ftr-489	1166	7	joint	joint	ADJ
ftr-489	1166	8	committee	committee	NOUN
ftr-489	1166	9	staff	staff	NOUN
ftr-489	1166	10	indicates	indicate	VERB
ftr-489	1166	11	that	that	SCONJ
ftr-489	1166	12	amounts	amount	NOUN
ftr-489	1166	13	not	not	PART
ftr-489	1166	14	taken	take	VERB
ftr-489	1166	15	into	into	ADP
ftr-489	1166	16	account	account	NOUN
ftr-489	1166	17	in	in	ADP
ftr-489	1166	18	determining	determine	VERB
ftr-489	1166	19	taxable	taxable	ADJ
ftr-489	1166	20	income	income	NOUN
ftr-489	1166	21	,	,	PUNCT
ftr-489	1166	22	such	such	ADJ
ftr-489	1166	23	as	as	ADP
ftr-489	1166	24	contributions	contribution	NOUN
ftr-489	1166	25	to	to	ADP
ftr-489	1166	26	capital	capital	NOUN
ftr-489	1166	27	or	or	CCONJ
ftr-489	1166	28	the	the	DET
ftr-489	1166	29	principal	principal	ADJ
ftr-489	1166	30	amount	amount	NOUN
ftr-489	1166	31	of	of	ADP
ftr-489	1166	32	the	the	DET
ftr-489	1166	33	loan	loan	NOUN
ftr-489	1166	34	,	,	PUNCT
ftr-489	1166	35	are	be	AUX
ftr-489	1166	36	disregarded	disregard	VERB
ftr-489	1166	37	for	for	ADP
ftr-489	1166	38	purposes	purpose	NOUN
ftr-489	1166	39	of	of	ADP
ftr-489	1166	40	determining	determine	VERB
ftr-489	1166	41	whether	whether	SCONJ
ftr-489	1166	42	this	this	DET
ftr-489	1166	43	transactional	transactional	ADJ
ftr-489	1166	44	threshold	threshold	NOUN
ftr-489	1166	45	is	be	AUX
ftr-489	1166	46	met	meet	VERB
ftr-489	1166	47	.	.	PUNCT
ftr-489	1167	1	staff	staff	NOUN
ftr-489	1167	2	of	of	ADP
ftr-489	1167	3	the	the	DET
ftr-489	1167	4	joint	joint	ADJ
ftr-489	1167	5	committee	committee	NOUN
ftr-489	1167	6	on	on	ADP
ftr-489	1167	7	taxation	taxation	NOUN
ftr-489	1167	8	.	.	PUNCT
ftr-489	1168	1	102d	102d	NUM
ftr-489	1168	2	cong	cong	PROPN
ftr-489	1168	3	.	.	PROPN
ftr-489	1168	4	,	,	PUNCT
ftr-489	1168	5	2d	2d	NUM
ftr-489	1168	6	sess	sess	NOUN
ftr-489	1168	7	.	.	PUNCT
ftr-489	1168	8	,	,	PUNCT
ftr-489	1168	9	explanation	explanation	NOUN
ftr-489	1168	10	of	of	ADP
ftr-489	1168	11	h.r	h.r	PROPN
ftr-489	1168	12	.	.	PROPN
ftr-489	1168	13	5270	5270	NUM
ftr-489	1168	14	,	,	PUNCT
ftr-489	1168	15	52	52	NUM
ftr-489	1168	16	(	(	PUNCT
ftr-489	1168	17	1992	1992	NUM
ftr-489	1168	18	)	)	PUNCT
ftr-489	1168	19	.	.	PUNCT
ftr-489	1169	1	1992	1992	NUM
ftr-489	1169	2	]	]	PUNCT
ftr-489	1169	3	florida	florida	PROPN
ftr-489	1169	4	tax	tax	NOUN
ftr-489	1169	5	review	review	NOUN
ftr-489	1169	6	deferral	deferral	NOUN
ftr-489	1169	7	for	for	ADP
ftr-489	1169	8	u.s.-controlled	u.s.-controlled	ADJ
ftr-489	1169	9	foreign	foreign	ADJ
ftr-489	1169	10	corporations	corporation	NOUN
ftr-489	1169	11	.	.	PUNCT
ftr-489	1169	12	"	"	PUNCT
ftr-489	1170	1	8	8	NUM
ftr-489	1170	2	similarly	similarly	ADV
ftr-489	1170	3	,	,	PUNCT
ftr-489	1170	4	the	the	DET
ftr-489	1170	5	joint	joint	ADJ
ftr-489	1170	6	committee	committee	NOUN
ftr-489	1170	7	staff	staff	NOUN
ftr-489	1170	8	indicated	indicate	VERB
ftr-489	1170	9	that	that	SCONJ
ftr-489	1170	10	the	the	DET
ftr-489	1170	11	minimum	minimum	ADJ
ftr-489	1170	12	taxable	taxable	ADJ
ftr-489	1170	13	income	income	NOUN
ftr-489	1170	14	requirement	requirement	NOUN
ftr-489	1170	15	is	be	AUX
ftr-489	1170	16	generally	generally	ADV
ftr-489	1170	17	consistent	consistent	ADJ
ftr-489	1170	18	with	with	ADP
ftr-489	1170	19	the	the	DET
ftr-489	1170	20	business	business	NOUN
ftr-489	1170	21	profits	profit	NOUN
ftr-489	1170	22	and	and	CCONJ
ftr-489	1170	23	associated	associated	ADJ
ftr-489	1170	24	enterprises	enterprise	NOUN
ftr-489	1170	25	articles	article	NOUN
ftr-489	1170	26	of	of	ADP
ftr-489	1170	27	u.s	u.s	PROPN
ftr-489	1170	28	.	.	PROPN
ftr-489	1170	29	treaties	treaty	NOUN
ftr-489	1170	30	.	.	PUNCT
ftr-489	1171	1	"1	"1	NOUN
ftr-489	1171	2	9	9	NUM
ftr-489	1171	3	turning	turn	VERB
ftr-489	1171	4	taxpayer	taxpayer	NOUN
ftr-489	1171	5	difficulties	difficulty	NOUN
ftr-489	1171	6	on	on	ADP
ftr-489	1171	7	their	their	PRON
ftr-489	1171	8	head	head	NOUN
ftr-489	1171	9	,	,	PUNCT
ftr-489	1171	10	the	the	DET
ftr-489	1171	11	joint	joint	ADJ
ftr-489	1171	12	committee	committee	NOUN
ftr-489	1171	13	staff	staff	NOUN
ftr-489	1171	14	also	also	ADV
ftr-489	1171	15	indicates	indicate	VERB
ftr-489	1171	16	that	that	SCONJ
ftr-489	1171	17	the	the	DET
ftr-489	1171	18	minimum	minimum	ADJ
ftr-489	1171	19	profit	profit	NOUN
ftr-489	1171	20	rule	rule	NOUN
ftr-489	1171	21	is	be	AUX
ftr-489	1171	22	"	"	PUNCT
ftr-489	1171	23	prima	prima	NOUN
ftr-489	1171	24	facie	facie	NOUN
ftr-489	1171	25	"	"	PUNCT
ftr-489	1171	26	reasonable	reasonable	ADJ
ftr-489	1171	27	because	because	SCONJ
ftr-489	1171	28	of	of	ADP
ftr-489	1171	29	the	the	DET
ftr-489	1171	30	difficulties	difficulty	NOUN
ftr-489	1171	31	of	of	ADP
ftr-489	1171	32	proof	proof	NOUN
ftr-489	1171	33	otherwise	otherwise	ADV
ftr-489	1171	34	applicable	applicable	ADJ
ftr-489	1171	35	to	to	ADP
ftr-489	1171	36	taxpayers.2	taxpayers.2	PROPN
ftr-489	1171	37	in	in	ADP
ftr-489	1171	38	any	any	DET
ftr-489	1171	39	event	event	NOUN
ftr-489	1171	40	,	,	PUNCT
ftr-489	1171	41	the	the	DET
ftr-489	1171	42	staff	staff	NOUN
ftr-489	1171	43	believes	believe	VERB
ftr-489	1171	44	there	there	PRON
ftr-489	1171	45	is	be	VERB
ftr-489	1171	46	no	no	DET
ftr-489	1171	47	discrimination	discrimination	NOUN
ftr-489	1171	48	because	because	SCONJ
ftr-489	1171	49	a	a	DET
ftr-489	1171	50	covered	cover	VERB
ftr-489	1171	51	corporation	corporation	NOUN
ftr-489	1171	52	would	would	AUX
ftr-489	1171	53	be	be	AUX
ftr-489	1171	54	free	free	ADJ
ftr-489	1171	55	to	to	PART
ftr-489	1171	56	get	get	VERB
ftr-489	1171	57	a	a	DET
ftr-489	1171	58	private	private	ADJ
ftr-489	1171	59	ruling	ruling	NOUN
ftr-489	1171	60	,	,	PUNCT
ftr-489	1171	61	presumably	presumably	ADV
ftr-489	1171	62	at	at	ADP
ftr-489	1171	63	some	some	DET
ftr-489	1171	64	substantial	substantial	ADJ
ftr-489	1171	65	cost.22	cost.22	NOUN
ftr-489	1171	66	'	'	PUNCT
ftr-489	1171	67	finally	finally	ADV
ftr-489	1171	68	,	,	PUNCT
ftr-489	1171	69	the	the	DET
ftr-489	1171	70	joint	joint	ADJ
ftr-489	1171	71	committee	committee	NOUN
ftr-489	1171	72	indicates	indicate	VERB
ftr-489	1171	73	that	that	SCONJ
ftr-489	1171	74	if	if	SCONJ
ftr-489	1171	75	this	this	DET
ftr-489	1171	76	proposal	proposal	NOUN
ftr-489	1171	77	were	be	AUX
ftr-489	1171	78	considered	consider	VERB
ftr-489	1171	79	to	to	PART
ftr-489	1171	80	violate	violate	VERB
ftr-489	1171	81	a	a	DET
ftr-489	1171	82	treaty	treaty	NOUN
ftr-489	1171	83	obligation	obligation	NOUN
ftr-489	1171	84	in	in	ADP
ftr-489	1171	85	the	the	DET
ftr-489	1171	86	united	united	PROPN
ftr-489	1171	87	states	states	PROPN
ftr-489	1171	88	,	,	PUNCT
ftr-489	1171	89	it	it	PRON
ftr-489	1171	90	was	be	AUX
ftr-489	1171	91	intended	intend	VERB
ftr-489	1171	92	that	that	SCONJ
ftr-489	1171	93	the	the	DET
ftr-489	1171	94	provisions	provision	NOUN
ftr-489	1171	95	apply	apply	VERB
ftr-489	1171	96	nonetheless.2	nonetheless.2	PROPN
ftr-489	1171	97	2	2	NUM
ftr-489	1171	98	vi	vi	NOUN
ftr-489	1171	99	.	.	PUNCT
ftr-489	1172	1	the	the	DET
ftr-489	1172	2	ownership	ownership	NOUN
ftr-489	1172	3	provision	provision	NOUN
ftr-489	1172	4	paragraph	paragraph	NOUN
ftr-489	1172	5	5	5	NUM
ftr-489	1172	6	of	of	ADP
ftr-489	1172	7	article	article	NOUN
ftr-489	1172	8	24	24	NUM
ftr-489	1172	9	of	of	ADP
ftr-489	1172	10	the	the	DET
ftr-489	1172	11	1981	1981	NUM
ftr-489	1172	12	u.s	u.s	PROPN
ftr-489	1172	13	.	.	PROPN
ftr-489	1172	14	model	model	NOUN
ftr-489	1172	15	provides	provide	VERB
ftr-489	1172	16	:	:	PUNCT
ftr-489	1172	17	enterprises	enterprise	NOUN
ftr-489	1172	18	of	of	ADP
ftr-489	1172	19	a	a	DET
ftr-489	1172	20	contracting	contracting	NOUN
ftr-489	1172	21	state	state	NOUN
ftr-489	1172	22	,	,	PUNCT
ftr-489	1172	23	the	the	DET
ftr-489	1172	24	capital	capital	NOUN
ftr-489	1172	25	of	of	ADP
ftr-489	1172	26	which	which	PRON
ftr-489	1172	27	is	be	AUX
ftr-489	1172	28	wholly	wholly	ADV
ftr-489	1172	29	or	or	CCONJ
ftr-489	1172	30	partly	partly	ADV
ftr-489	1172	31	owned	own	VERB
ftr-489	1172	32	or	or	CCONJ
ftr-489	1172	33	controlled	control	VERB
ftr-489	1172	34	,	,	PUNCT
ftr-489	1172	35	directly	directly	ADV
ftr-489	1172	36	or	or	CCONJ
ftr-489	1172	37	indirectly	indirectly	ADV
ftr-489	1172	38	,	,	PUNCT
ftr-489	1172	39	by	by	ADP
ftr-489	1172	40	one	one	NUM
ftr-489	1172	41	or	or	CCONJ
ftr-489	1172	42	more	more	ADJ
ftr-489	1172	43	residents	resident	NOUN
ftr-489	1172	44	of	of	ADP
ftr-489	1172	45	the	the	DET
ftr-489	1172	46	other	other	ADJ
ftr-489	1172	47	contracting	contracting	NOUN
ftr-489	1172	48	state	state	NOUN
ftr-489	1172	49	,	,	PUNCT
ftr-489	1172	50	shall	shall	AUX
ftr-489	1172	51	not	not	PART
ftr-489	1172	52	be	be	AUX
ftr-489	1172	53	subjected	subject	VERB
ftr-489	1172	54	in	in	ADP
ftr-489	1172	55	the	the	DET
ftr-489	1172	56	first	first	ADV
ftr-489	1172	57	-	-	PUNCT
ftr-489	1172	58	mentioned	mention	VERB
ftr-489	1172	59	state	state	NOUN
ftr-489	1172	60	to	to	ADP
ftr-489	1172	61	any	any	DET
ftr-489	1172	62	taxation	taxation	NOUN
ftr-489	1172	63	or	or	CCONJ
ftr-489	1172	64	any	any	DET
ftr-489	1172	65	requirement	requirement	NOUN
ftr-489	1172	66	connected	connect	VERB
ftr-489	1172	67	therewith	therewith	NOUN
ftr-489	1172	68	which	which	PRON
ftr-489	1172	69	is	be	AUX
ftr-489	1172	70	other	other	ADJ
ftr-489	1172	71	or	or	CCONJ
ftr-489	1172	72	more	more	ADV
ftr-489	1172	73	burdensome	burdensome	ADJ
ftr-489	1172	74	than	than	ADP
ftr-489	1172	75	the	the	DET
ftr-489	1172	76	taxation	taxation	NOUN
ftr-489	1172	77	and	and	CCONJ
ftr-489	1172	78	connected	connected	ADJ
ftr-489	1172	79	requirements	requirement	NOUN
ftr-489	1172	80	to	to	PART
ftr-489	1172	81	which	which	PRON
ftr-489	1172	82	other	other	ADJ
ftr-489	1172	83	similar	similar	ADJ
ftr-489	1172	84	enterprises	enterprise	NOUN
ftr-489	1172	85	of	of	ADP
ftr-489	1172	86	the	the	DET
ftr-489	1172	87	first	first	ADV
ftr-489	1172	88	-	-	PUNCT
ftr-489	1172	89	mentioned	mention	VERB
ftr-489	1172	90	state	state	NOUN
ftr-489	1172	91	are	be	AUX
ftr-489	1172	92	or	or	CCONJ
ftr-489	1172	93	may	may	AUX
ftr-489	1172	94	be	be	AUX
ftr-489	1172	95	subjected.223	subjected.223	NOUN
ftr-489	1172	96	paragraph	paragraph	NOUN
ftr-489	1172	97	5	5	NUM
ftr-489	1172	98	protects	protect	VERB
ftr-489	1172	99	business	business	NOUN
ftr-489	1172	100	enterprises	enterprise	NOUN
ftr-489	1172	101	located	locate	VERB
ftr-489	1172	102	in	in	ADP
ftr-489	1172	103	the	the	DET
ftr-489	1172	104	united	united	PROPN
ftr-489	1172	105	states	states	PROPN
ftr-489	1172	106	and	and	CCONJ
ftr-489	1172	107	owned	own	VERB
ftr-489	1172	108	by	by	ADP
ftr-489	1172	109	residents	resident	NOUN
ftr-489	1172	110	of	of	ADP
ftr-489	1172	111	the	the	DET
ftr-489	1172	112	other	other	ADJ
ftr-489	1172	113	contracting	contracting	NOUN
ftr-489	1172	114	state	state	NOUN
ftr-489	1172	115	from	from	ADP
ftr-489	1172	116	discriminatory	discriminatory	ADJ
ftr-489	1172	117	treatment	treatment	NOUN
ftr-489	1172	118	.	.	PUNCT
ftr-489	1173	1	the	the	DET
ftr-489	1173	2	provision	provision	NOUN
ftr-489	1173	3	is	be	AUX
ftr-489	1173	4	commonly	commonly	ADV
ftr-489	1173	5	interpreted	interpret	VERB
ftr-489	1173	6	as	as	ADP
ftr-489	1173	7	an	an	DET
ftr-489	1173	8	ownership	ownership	NOUN
ftr-489	1173	9	provision	provision	NOUN
ftr-489	1173	10	comparing	compare	VERB
ftr-489	1173	11	,	,	PUNCT
ftr-489	1173	12	for	for	ADP
ftr-489	1173	13	example	example	NOUN
ftr-489	1173	14	,	,	PUNCT
ftr-489	1173	15	a	a	DET
ftr-489	1173	16	u.s	u.s	PROPN
ftr-489	1173	17	.	.	PROPN
ftr-489	1173	18	corporation	corporation	NOUN
ftr-489	1173	19	owned	own	VERB
ftr-489	1173	20	by	by	ADP
ftr-489	1173	21	treaty	treaty	NOUN
ftr-489	1173	22	-	-	PUNCT
ftr-489	1173	23	country	country	NOUN
ftr-489	1173	24	residents	resident	NOUN
ftr-489	1173	25	to	to	ADP
ftr-489	1173	26	u.s	u.s	PROPN
ftr-489	1173	27	.	.	PROPN
ftr-489	1173	28	corporations	corporation	NOUN
ftr-489	1173	29	owned	own	VERB
ftr-489	1173	30	by	by	ADP
ftr-489	1173	31	u.s	u.s	PROPN
ftr-489	1173	32	.	.	PROPN
ftr-489	1173	33	residents	resident	NOUN
ftr-489	1173	34	.	.	PUNCT
ftr-489	1174	1	the	the	DET
ftr-489	1174	2	language	language	NOUN
ftr-489	1174	3	would	would	AUX
ftr-489	1174	4	appear	appear	VERB
ftr-489	1174	5	to	to	PART
ftr-489	1174	6	cover	cover	VERB
ftr-489	1174	7	other	other	ADJ
ftr-489	1174	8	entities	entity	NOUN
ftr-489	1174	9	and	and	CCONJ
ftr-489	1174	10	businesses	business	NOUN
ftr-489	1174	11	as	as	ADV
ftr-489	1174	12	well	well	ADV
ftr-489	1174	13	as	as	ADP
ftr-489	1174	14	corporations	corporation	NOUN
ftr-489	1174	15	.	.	PUNCT
ftr-489	1175	1	24	24	NUM
ftr-489	1175	2	the	the	DET
ftr-489	1175	3	wording	wording	NOUN
ftr-489	1175	4	of	of	ADP
ftr-489	1175	5	the	the	DET
ftr-489	1175	6	provision	provision	NOUN
ftr-489	1175	7	closely	closely	ADV
ftr-489	1175	8	parallels	parallel	VERB
ftr-489	1175	9	that	that	SCONJ
ftr-489	1175	10	of	of	ADP
ftr-489	1175	11	paragraph	paragraph	NOUN
ftr-489	1175	12	1	1	NUM
ftr-489	1175	13	of	of	ADP
ftr-489	1175	14	article	article	NOUN
ftr-489	1175	15	24	24	NUM
ftr-489	1175	16	which	which	PRON
ftr-489	1175	17	deals	deal	VERB
ftr-489	1175	18	with	with	ADP
ftr-489	1175	19	nationals.225	nationals.225	PROPN
ftr-489	1175	20	however	however	ADV
ftr-489	1175	21	,	,	PUNCT
ftr-489	1175	22	paragraph	paragraph	NOUN
ftr-489	1175	23	5	5	NUM
ftr-489	1175	24	uses	use	VERB
ftr-489	1175	25	a	a	DET
ftr-489	1175	26	different	different	ADJ
ftr-489	1175	27	basis	basis	NOUN
ftr-489	1175	28	of	of	ADP
ftr-489	1175	29	com218	com218	PROPN
ftr-489	1175	30	.	.	PUNCT
ftr-489	1176	1	i	i	PRON
ftr-489	1176	2	d.	d.	PROPN
ftr-489	1176	3	at	at	ADP
ftr-489	1176	4	54	54	NUM
ftr-489	1176	5	.	.	PUNCT
ftr-489	1177	1	219	219	NUM
ftr-489	1177	2	.	.	PUNCT
ftr-489	1178	1	see	see	VERB
ftr-489	1178	2	i	i	PRON
ftr-489	1178	3	d.	d.	PROPN
ftr-489	1178	4	at	at	ADP
ftr-489	1178	5	55	55	NUM
ftr-489	1178	6	.	.	NOUN
ftr-489	1178	7	220	220	NUM
ftr-489	1178	8	.	.	PUNCT
ftr-489	1179	1	i	i	PRON
ftr-489	1179	2	d.	d.	PROPN
ftr-489	1179	3	221	221	NUM
ftr-489	1179	4	.	.	PUNCT
ftr-489	1180	1	see	see	VERB
ftr-489	1180	2	i	i	PRON
ftr-489	1180	3	d.	d.	PROPN
ftr-489	1180	4	222	222	NUM
ftr-489	1180	5	.	.	PUNCT
ftr-489	1181	1	i	i	PRON
ftr-489	1181	2	d.	d.	PROPN
ftr-489	1181	3	223	223	NUM
ftr-489	1181	4	.	.	PUNCT
ftr-489	1181	5	1981	1981	NUM
ftr-489	1181	6	u.s	u.s	PROPN
ftr-489	1181	7	.	.	PROPN
ftr-489	1181	8	model	model	PROPN
ftr-489	1181	9	,	,	PUNCT
ftr-489	1181	10	supra	supra	PROPN
ftr-489	1181	11	note	note	NOUN
ftr-489	1181	12	7	7	NUM
ftr-489	1181	13	,	,	PUNCT
ftr-489	1181	14	art	art	NOUN
ftr-489	1181	15	.	.	PUNCT
ftr-489	1182	1	24	24	NUM
ftr-489	1182	2	,	,	PUNCT
ftr-489	1182	3	para	para	NOUN
ftr-489	1182	4	.	.	PUNCT
ftr-489	1183	1	5	5	NUM
ftr-489	1183	2	.	.	X
ftr-489	1184	1	224	224	NUM
ftr-489	1184	2	.	.	PUNCT
ftr-489	1185	1	1977	1977	NUM
ftr-489	1185	2	oecd	oecd	PROPN
ftr-489	1185	3	commentaries	commentary	NOUN
ftr-489	1185	4	,	,	PUNCT
ftr-489	1185	5	supra	supra	PROPN
ftr-489	1185	6	note	note	NOUN
ftr-489	1185	7	4	4	NUM
ftr-489	1185	8	,	,	PUNCT
ftr-489	1185	9	art	art	NOUN
ftr-489	1185	10	.	.	PUNCT
ftr-489	1186	1	24	24	NUM
ftr-489	1186	2	,	,	PUNCT
ftr-489	1186	3	para	para	NOUN
ftr-489	1186	4	.	.	PROPN
ftr-489	1186	5	5	5	NUM
ftr-489	1186	6	(	(	PUNCT
ftr-489	1186	7	focusing	focus	VERB
ftr-489	1186	8	directly	directly	ADV
ftr-489	1186	9	on	on	ADP
ftr-489	1186	10	the	the	DET
ftr-489	1186	11	tax	tax	NOUN
ftr-489	1186	12	treatment	treatment	NOUN
ftr-489	1186	13	of	of	ADP
ftr-489	1186	14	u.s	u.s	PROPN
ftr-489	1186	15	.	.	PROPN
ftr-489	1186	16	enterprises	enterprise	NOUN
ftr-489	1186	17	,	,	PUNCT
ftr-489	1186	18	not	not	PART
ftr-489	1186	19	on	on	ADP
ftr-489	1186	20	the	the	DET
ftr-489	1186	21	indirect	indirect	ADJ
ftr-489	1186	22	tax	tax	NOUN
ftr-489	1186	23	treatment	treatment	NOUN
ftr-489	1186	24	of	of	ADP
ftr-489	1186	25	the	the	DET
ftr-489	1186	26	capital	capital	NOUN
ftr-489	1186	27	invested	invest	VERB
ftr-489	1186	28	in	in	ADP
ftr-489	1186	29	such	such	ADJ
ftr-489	1186	30	enterprises	enterprise	NOUN
ftr-489	1186	31	)	)	PUNCT
ftr-489	1186	32	.	.	PUNCT
ftr-489	1187	1	225	225	NUM
ftr-489	1187	2	.	.	X
ftr-489	1187	3	1981	1981	NUM
ftr-489	1187	4	u.s	u.s	PROPN
ftr-489	1187	5	.	.	PROPN
ftr-489	1187	6	model	model	PROPN
ftr-489	1187	7	,	,	PUNCT
ftr-489	1187	8	supra	supra	PROPN
ftr-489	1187	9	note	note	NOUN
ftr-489	1187	10	7	7	NUM
ftr-489	1187	11	,	,	PUNCT
ftr-489	1187	12	art	art	NOUN
ftr-489	1187	13	.	.	PUNCT
ftr-489	1188	1	24	24	NUM
ftr-489	1188	2	,	,	PUNCT
ftr-489	1188	3	para	para	NOUN
ftr-489	1188	4	.	.	PUNCT
ftr-489	1189	1	1	1	NUM
ftr-489	1189	2	.	.	PUNCT
ftr-489	1190	1	[	[	X
ftr-489	1190	2	vol	vol	NOUN
ftr-489	1190	3	.	.	PUNCT
ftr-489	1190	4	1:2	1:2	NUM
ftr-489	1190	5	treaty	treaty	NOUN
ftr-489	1190	6	-	-	PUNCT
ftr-489	1190	7	based	base	VERB
ftr-489	1190	8	nondiscrimnation	nondiscrimnation	NOUN
ftr-489	1190	9	parison	parison	PROPN
ftr-489	1190	10	:	:	PUNCT
ftr-489	1190	11	paragraph	paragraph	NOUN
ftr-489	1190	12	1	1	NUM
ftr-489	1190	13	refers	refer	VERB
ftr-489	1190	14	to	to	ADP
ftr-489	1190	15	nationals	national	NOUN
ftr-489	1190	16	in	in	ADP
ftr-489	1190	17	the	the	DET
ftr-489	1190	18	"	"	PUNCT
ftr-489	1190	19	same	same	ADJ
ftr-489	1190	20	circumstances	circumstance	NOUN
ftr-489	1190	21	,	,	PUNCT
ftr-489	1190	22	"	"	PUNCT
ftr-489	1190	23	while	while	SCONJ
ftr-489	1190	24	paragraph	paragraph	NOUN
ftr-489	1190	25	5	5	NUM
ftr-489	1190	26	refers	refer	VERB
ftr-489	1190	27	to	to	ADP
ftr-489	1190	28	"	"	PUNCT
ftr-489	1190	29	similar	similar	ADJ
ftr-489	1190	30	enterprises	enterprise	NOUN
ftr-489	1190	31	.	.	PUNCT
ftr-489	1190	32	"	"	PUNCT
ftr-489	1191	1	6	6	NUM
ftr-489	1191	2	as	as	SCONJ
ftr-489	1191	3	suggested	suggest	VERB
ftr-489	1191	4	above	above	ADV
ftr-489	1191	5	,	,	PUNCT
ftr-489	1191	6	it	it	PRON
ftr-489	1191	7	is	be	AUX
ftr-489	1191	8	to	to	PART
ftr-489	1191	9	be	be	AUX
ftr-489	1191	10	hoped	hope	VERB
ftr-489	1191	11	that	that	SCONJ
ftr-489	1191	12	paragraph	paragraph	NOUN
ftr-489	1191	13	5	5	NUM
ftr-489	1191	14	also	also	ADV
ftr-489	1191	15	applies	apply	VERB
ftr-489	1191	16	a	a	DET
ftr-489	1191	17	factual	factual	ADJ
ftr-489	1191	18	comparison	comparison	NOUN
ftr-489	1191	19	.	.	PUNCT
ftr-489	1192	1	a.	a.	NOUN
ftr-489	1192	2	consolidated	consolidate	VERB
ftr-489	1192	3	returns	return	NOUN
ftr-489	1192	4	where	where	SCONJ
ftr-489	1192	5	two	two	NUM
ftr-489	1192	6	or	or	CCONJ
ftr-489	1192	7	more	more	ADJ
ftr-489	1192	8	domestic	domestic	ADJ
ftr-489	1192	9	corporations	corporation	NOUN
ftr-489	1192	10	are	be	AUX
ftr-489	1192	11	commonly	commonly	ADV
ftr-489	1192	12	owned	own	VERB
ftr-489	1192	13	by	by	ADP
ftr-489	1192	14	another	another	DET
ftr-489	1192	15	domestic	domestic	ADJ
ftr-489	1192	16	corporation	corporation	NOUN
ftr-489	1192	17	,	,	PUNCT
ftr-489	1192	18	they	they	PRON
ftr-489	1192	19	are	be	AUX
ftr-489	1192	20	generally	generally	ADV
ftr-489	1192	21	permitted	permit	VERB
ftr-489	1192	22	to	to	PART
ftr-489	1192	23	file	file	VERB
ftr-489	1192	24	a	a	DET
ftr-489	1192	25	consolidated	consolidated	ADJ
ftr-489	1192	26	u.s	u.s	PROPN
ftr-489	1192	27	.	.	PROPN
ftr-489	1192	28	income	income	NOUN
ftr-489	1192	29	tax	tax	NOUN
ftr-489	1192	30	return	return	NOUN
ftr-489	1192	31	.	.	PUNCT
ftr-489	1192	32	?	?	PUNCT
ftr-489	1193	1	the	the	DET
ftr-489	1193	2	same	same	ADJ
ftr-489	1193	3	benefit	benefit	NOUN
ftr-489	1193	4	is	be	AUX
ftr-489	1193	5	not	not	PART
ftr-489	1193	6	permitted	permit	VERB
ftr-489	1193	7	under	under	ADP
ftr-489	1193	8	the	the	DET
ftr-489	1193	9	code	code	NOUN
ftr-489	1193	10	,	,	PUNCT
ftr-489	1193	11	however	however	ADV
ftr-489	1193	12	,	,	PUNCT
ftr-489	1193	13	for	for	ADP
ftr-489	1193	14	two	two	NUM
ftr-489	1193	15	or	or	CCONJ
ftr-489	1193	16	more	more	ADV
ftr-489	1193	17	commonly	commonly	ADV
ftr-489	1193	18	owned	own	VERB
ftr-489	1193	19	domestic	domestic	ADJ
ftr-489	1193	20	corporations	corporation	NOUN
ftr-489	1193	21	where	where	SCONJ
ftr-489	1193	22	the	the	DET
ftr-489	1193	23	parent	parent	NOUN
ftr-489	1193	24	corporation	corporation	NOUN
ftr-489	1193	25	is	be	AUX
ftr-489	1193	26	foreign	foreign	ADJ
ftr-489	1193	27	.	.	PUNCT
ftr-489	1194	1	228	228	NUM
ftr-489	1194	2	apart	apart	ADV
ftr-489	1194	3	from	from	ADP
ftr-489	1194	4	such	such	DET
ftr-489	1194	5	a	a	DET
ftr-489	1194	6	difference	difference	NOUN
ftr-489	1194	7	,	,	PUNCT
ftr-489	1194	8	the	the	DET
ftr-489	1194	9	two	two	NUM
ftr-489	1194	10	sets	set	NOUN
ftr-489	1194	11	of	of	ADP
ftr-489	1194	12	domestic	domestic	ADJ
ftr-489	1194	13	corporations	corporation	NOUN
ftr-489	1194	14	appear	appear	VERB
ftr-489	1194	15	to	to	PART
ftr-489	1194	16	be	be	AUX
ftr-489	1194	17	similar	similar	ADJ
ftr-489	1194	18	enterprises	enterprise	NOUN
ftr-489	1194	19	.	.	PUNCT
ftr-489	1195	1	the	the	DET
ftr-489	1195	2	treasury	treasury	PROPN
ftr-489	1195	3	department	department	PROPN
ftr-489	1195	4	is	be	AUX
ftr-489	1195	5	of	of	ADP
ftr-489	1195	6	the	the	DET
ftr-489	1195	7	view	view	NOUN
ftr-489	1195	8	that	that	SCONJ
ftr-489	1195	9	the	the	DET
ftr-489	1195	10	two	two	NUM
ftr-489	1195	11	groups	group	NOUN
ftr-489	1195	12	of	of	ADP
ftr-489	1195	13	corporations	corporation	NOUN
ftr-489	1195	14	are	be	AUX
ftr-489	1195	15	not	not	PART
ftr-489	1195	16	similar	similar	ADJ
ftr-489	1195	17	enterprises	enterprise	NOUN
ftr-489	1195	18	,	,	PUNCT
ftr-489	1195	19	because	because	SCONJ
ftr-489	1195	20	the	the	DET
ftr-489	1195	21	foreign	foreign	ADJ
ftr-489	1195	22	parent	parent	NOUN
ftr-489	1195	23	corporation	corporation	NOUN
ftr-489	1195	24	is	be	AUX
ftr-489	1195	25	not	not	PART
ftr-489	1195	26	necessarily	necessarily	ADV
ftr-489	1195	27	subject	subject	ADJ
ftr-489	1195	28	to	to	ADP
ftr-489	1195	29	u.s	u.s	PROPN
ftr-489	1195	30	.	.	PROPN
ftr-489	1195	31	tax	tax	NOUN
ftr-489	1195	32	on	on	ADP
ftr-489	1195	33	a	a	DET
ftr-489	1195	34	worldwide	worldwide	ADJ
ftr-489	1195	35	basis	basis	NOUN
ftr-489	1195	36	.	.	PUNCT
ftr-489	1196	1	while	while	SCONJ
ftr-489	1196	2	it	it	PRON
ftr-489	1196	3	is	be	AUX
ftr-489	1196	4	clearly	clearly	ADV
ftr-489	1196	5	justifiable	justifiable	ADJ
ftr-489	1196	6	not	not	PART
ftr-489	1196	7	to	to	PART
ftr-489	1196	8	permit	permit	VERB
ftr-489	1196	9	domestic	domestic	ADJ
ftr-489	1196	10	corporations	corporation	NOUN
ftr-489	1196	11	to	to	PART
ftr-489	1196	12	distribute	distribute	VERB
ftr-489	1196	13	funds	fund	NOUN
ftr-489	1196	14	to	to	ADP
ftr-489	1196	15	their	their	PRON
ftr-489	1196	16	foreign	foreign	ADJ
ftr-489	1196	17	shareholders	shareholder	NOUN
ftr-489	1196	18	without	without	ADP
ftr-489	1196	19	having	having	AUX
ftr-489	1196	20	paid	pay	VERB
ftr-489	1196	21	a	a	DET
ftr-489	1196	22	u.s	u.s	PROPN
ftr-489	1196	23	.	.	PROPN
ftr-489	1196	24	tax	tax	NOUN
ftr-489	1196	25	,	,	PUNCT
ftr-489	1196	26	it	it	PRON
ftr-489	1196	27	is	be	AUX
ftr-489	1196	28	not	not	PART
ftr-489	1196	29	as	as	ADV
ftr-489	1196	30	clear	clear	ADJ
ftr-489	1196	31	why	why	SCONJ
ftr-489	1196	32	the	the	DET
ftr-489	1196	33	united	united	PROPN
ftr-489	1196	34	states	states	PROPN
ftr-489	1196	35	should	should	AUX
ftr-489	1196	36	not	not	PART
ftr-489	1196	37	permit	permit	VERB
ftr-489	1196	38	the	the	DET
ftr-489	1196	39	offsetting	offsetting	NOUN
ftr-489	1196	40	of	of	ADP
ftr-489	1196	41	profits	profit	NOUN
ftr-489	1196	42	and	and	CCONJ
ftr-489	1196	43	losses	loss	NOUN
ftr-489	1196	44	among	among	ADP
ftr-489	1196	45	affiliated	affiliated	ADJ
ftr-489	1196	46	domestic	domestic	ADJ
ftr-489	1196	47	corporations	corporation	NOUN
ftr-489	1196	48	,	,	PUNCT
ftr-489	1196	49	notwithstanding	notwithstanding	SCONJ
ftr-489	1196	50	that	that	SCONJ
ftr-489	1196	51	their	their	PRON
ftr-489	1196	52	common	common	ADJ
ftr-489	1196	53	parent	parent	NOUN
ftr-489	1196	54	is	be	AUX
ftr-489	1196	55	not	not	PART
ftr-489	1196	56	a	a	DET
ftr-489	1196	57	domestic	domestic	ADJ
ftr-489	1196	58	corporation	corporation	NOUN
ftr-489	1196	59	.	.	PUNCT
ftr-489	1197	1	however	however	ADV
ftr-489	1197	2	,	,	PUNCT
ftr-489	1197	3	other	other	ADJ
ftr-489	1197	4	jurisdictions	jurisdiction	NOUN
ftr-489	1197	5	have	have	AUX
ftr-489	1197	6	reached	reach	VERB
ftr-489	1197	7	the	the	DET
ftr-489	1197	8	same	same	ADJ
ftr-489	1197	9	result	result	NOUN
ftr-489	1197	10	as	as	SCONJ
ftr-489	1197	11	the	the	DET
ftr-489	1197	12	united	united	PROPN
ftr-489	1197	13	states	states	PROPN
ftr-489	1197	14	on	on	ADP
ftr-489	1197	15	this	this	DET
ftr-489	1197	16	issue.29	issue.29	NOUN
ftr-489	1197	17	the	the	DET
ftr-489	1197	18	ali	ali	PROPN
ftr-489	1197	19	states	states	PROPN
ftr-489	1197	20	that	that	SCONJ
ftr-489	1197	21	while	while	SCONJ
ftr-489	1197	22	the	the	DET
ftr-489	1197	23	legislative	legislative	ADJ
ftr-489	1197	24	history	history	NOUN
ftr-489	1197	25	is	be	AUX
ftr-489	1197	26	obscure	obscure	ADJ
ftr-489	1197	27	,	,	PUNCT
ftr-489	1197	28	limiting	limit	VERB
ftr-489	1197	29	the	the	DET
ftr-489	1197	30	privilege	privilege	NOUN
ftr-489	1197	31	of	of	ADP
ftr-489	1197	32	filing	file	VERB
ftr-489	1197	33	consolidated	consolidated	ADJ
ftr-489	1197	34	returns	return	NOUN
ftr-489	1197	35	to	to	ADP
ftr-489	1197	36	situations	situation	NOUN
ftr-489	1197	37	involving	involve	VERB
ftr-489	1197	38	a	a	DET
ftr-489	1197	39	domestic	domestic	ADJ
ftr-489	1197	40	parent	parent	NOUN
ftr-489	1197	41	and	and	CCONJ
ftr-489	1197	42	domestic	domestic	ADJ
ftr-489	1197	43	subsidiaries	subsidiary	NOUN
ftr-489	1197	44	"	"	PUNCT
ftr-489	1197	45	seems	seem	VERB
ftr-489	1197	46	to	to	PART
ftr-489	1197	47	be	be	AUX
ftr-489	1197	48	premised	premise	VERB
ftr-489	1197	49	on	on	ADP
ftr-489	1197	50	the	the	DET
ftr-489	1197	51	idea	idea	NOUN
ftr-489	1197	52	that	that	SCONJ
ftr-489	1197	53	only	only	ADV
ftr-489	1197	54	when	when	SCONJ
ftr-489	1197	55	dividends	dividend	NOUN
ftr-489	1197	56	to	to	ADP
ftr-489	1197	57	the	the	DET
ftr-489	1197	58	common	common	ADJ
ftr-489	1197	59	shareholder	shareholder	NOUN
ftr-489	1197	60	are	be	AUX
ftr-489	1197	61	free	free	ADJ
ftr-489	1197	62	of	of	ADP
ftr-489	1197	63	tax	tax	NOUN
ftr-489	1197	64	can	can	AUX
ftr-489	1197	65	transactions	transaction	NOUN
ftr-489	1197	66	among	among	ADP
ftr-489	1197	67	sister	sister	NOUN
ftr-489	1197	68	companies	company	NOUN
ftr-489	1197	69	in	in	ADP
ftr-489	1197	70	the	the	DET
ftr-489	1197	71	group	group	NOUN
ftr-489	1197	72	be	be	AUX
ftr-489	1197	73	allowed	allow	VERB
ftr-489	1197	74	to	to	PART
ftr-489	1197	75	proceed	proceed	VERB
ftr-489	1197	76	on	on	ADP
ftr-489	1197	77	a	a	DET
ftr-489	1197	78	tax	tax	NOUN
ftr-489	1197	79	-	-	PUNCT
ftr-489	1197	80	deferred	defer	VERB
ftr-489	1197	81	basis	basis	NOUN
ftr-489	1197	82	without	without	ADP
ftr-489	1197	83	concern	concern	NOUN
ftr-489	1197	84	that	that	SCONJ
ftr-489	1197	85	these	these	PRON
ftr-489	1197	86	might	might	AUX
ftr-489	1197	87	involve	involve	VERB
ftr-489	1197	88	shifts	shift	NOUN
ftr-489	1197	89	of	of	ADP
ftr-489	1197	90	value	value	NOUN
ftr-489	1197	91	amounting	amount	VERB
ftr-489	1197	92	in	in	ADP
ftr-489	1197	93	substance	substance	NOUN
ftr-489	1197	94	to	to	PART
ftr-489	1197	95	constructive	constructive	ADJ
ftr-489	1197	96	dividends	dividend	NOUN
ftr-489	1197	97	to	to	ADP
ftr-489	1197	98	the	the	DET
ftr-489	1197	99	shareholder(s	shareholder(s	NOUN
ftr-489	1197	100	)	)	PUNCT
ftr-489	1197	101	.	.	PUNCT
ftr-489	1197	102	"	"	PUNCT
ftr-489	1198	1	a	a	DET
ftr-489	1198	2	compromise	compromise	NOUN
ftr-489	1198	3	might	might	AUX
ftr-489	1198	4	be	be	AUX
ftr-489	1198	5	to	to	PART
ftr-489	1198	6	permit	permit	VERB
ftr-489	1198	7	the	the	DET
ftr-489	1198	8	offsetting	offset	VERB
ftr-489	1198	9	consolidation	consolidation	NOUN
ftr-489	1198	10	of	of	ADP
ftr-489	1198	11	gains	gain	NOUN
ftr-489	1198	12	and	and	CCONJ
ftr-489	1198	13	losses	loss	NOUN
ftr-489	1198	14	of	of	ADP
ftr-489	1198	15	sister	sister	NOUN
ftr-489	1198	16	domestic	domestic	ADJ
ftr-489	1198	17	corporations	corporation	NOUN
ftr-489	1198	18	owned	own	VERB
ftr-489	1198	19	by	by	ADP
ftr-489	1198	20	a	a	DET
ftr-489	1198	21	foreign	foreign	ADJ
ftr-489	1198	22	parent	parent	NOUN
ftr-489	1198	23	company	company	NOUN
ftr-489	1198	24	without	without	ADP
ftr-489	1198	25	permitting	permit	VERB
ftr-489	1198	26	the	the	DET
ftr-489	1198	27	deferred	defer	VERB
ftr-489	1198	28	intercompany	intercompany	NOUN
ftr-489	1198	29	transaction	transaction	NOUN
ftr-489	1198	30	rules	rule	NOUN
ftr-489	1198	31	,	,	PUNCT
ftr-489	1198	32	but	but	CCONJ
ftr-489	1198	33	this	this	DET
ftr-489	1198	34	idea	idea	NOUN
ftr-489	1198	35	has	have	AUX
ftr-489	1198	36	not	not	PART
ftr-489	1198	37	gained	gain	VERB
ftr-489	1198	38	currency	currency	NOUN
ftr-489	1198	39	.	.	PUNCT
ftr-489	1199	1	226	226	NUM
ftr-489	1199	2	.	.	X
ftr-489	1199	3	1981	1981	NUM
ftr-489	1200	1	u.s	u.s	PROPN
ftr-489	1200	2	.	.	PROPN
ftr-489	1200	3	model	model	PROPN
ftr-489	1200	4	,	,	PUNCT
ftr-489	1200	5	supra	supra	PROPN
ftr-489	1200	6	note	note	NOUN
ftr-489	1200	7	7	7	NUM
ftr-489	1200	8	,	,	PUNCT
ftr-489	1200	9	art	art	NOUN
ftr-489	1200	10	.	.	PUNCT
ftr-489	1201	1	24	24	NUM
ftr-489	1201	2	,	,	PUNCT
ftr-489	1201	3	para	para	NOUN
ftr-489	1201	4	.	.	PUNCT
ftr-489	1202	1	5	5	NUM
ftr-489	1202	2	.	.	PUNCT
ftr-489	1202	3	the	the	DET
ftr-489	1202	4	permanent	permanent	ADJ
ftr-489	1202	5	establishment	establishment	NOUN
ftr-489	1202	6	provision	provision	NOUN
ftr-489	1202	7	(	(	PUNCT
ftr-489	1202	8	paragraph	paragraph	NOUN
ftr-489	1202	9	3	3	NUM
ftr-489	1202	10	)	)	PUNCT
ftr-489	1202	11	uses	use	VERB
ftr-489	1202	12	a	a	DET
ftr-489	1202	13	third	third	ADJ
ftr-489	1202	14	comparison	comparison	NOUN
ftr-489	1202	15	:	:	PUNCT
ftr-489	1202	16	enterprises	enterprise	NOUN
ftr-489	1202	17	carrying	carry	VERB
ftr-489	1202	18	on	on	ADP
ftr-489	1202	19	the	the	DET
ftr-489	1202	20	same	same	ADJ
ftr-489	1202	21	activities	activity	NOUN
ftr-489	1202	22	.	.	PUNCT
ftr-489	1203	1	1981	1981	NUM
ftr-489	1203	2	u.s	u.s	PROPN
ftr-489	1203	3	.	.	PROPN
ftr-489	1203	4	model	model	PROPN
ftr-489	1203	5	,	,	PUNCT
ftr-489	1203	6	supra	supra	PROPN
ftr-489	1203	7	note	note	NOUN
ftr-489	1203	8	7	7	NUM
ftr-489	1203	9	,	,	PUNCT
ftr-489	1203	10	art	art	NOUN
ftr-489	1203	11	.	.	PUNCT
ftr-489	1204	1	24	24	NUM
ftr-489	1204	2	,	,	PUNCT
ftr-489	1204	3	para	para	NOUN
ftr-489	1204	4	.	.	PUNCT
ftr-489	1205	1	3	3	NUM
ftr-489	1205	2	.	.	NOUN
ftr-489	1205	3	227	227	NUM
ftr-489	1205	4	.	.	PUNCT
ftr-489	1206	1	irc	irc	PROPN
ftr-489	1206	2	§	§	PROPN
ftr-489	1206	3	1501	1501	NUM
ftr-489	1206	4	.	.	PUNCT
ftr-489	1207	1	228	228	NUM
ftr-489	1207	2	.	.	PUNCT
ftr-489	1207	3	irc	irc	VERB
ftr-489	1207	4	§	§	PROPN
ftr-489	1207	5	§	§	PROPN
ftr-489	1207	6	1501	1501	NUM
ftr-489	1207	7	,	,	PUNCT
ftr-489	1207	8	1504(b)(3	1504(b)(3	NUM
ftr-489	1207	9	)	)	PUNCT
ftr-489	1207	10	.	.	PUNCT
ftr-489	1208	1	229	229	NUM
ftr-489	1208	2	.	.	PUNCT
ftr-489	1209	1	see	see	VERB
ftr-489	1209	2	e.g.	e.g.	ADV
ftr-489	1209	3	,	,	PUNCT
ftr-489	1209	4	decision	decision	NOUN
ftr-489	1209	5	of	of	ADP
ftr-489	1209	6	the	the	DET
ftr-489	1209	7	tax	tax	NOUN
ftr-489	1209	8	court	court	NOUN
ftr-489	1209	9	cologne	cologne	NOUN
ftr-489	1209	10	,	,	PUNCT
ftr-489	1209	11	13	13	NUM
ftr-489	1209	12	v	v	NOUN
ftr-489	1209	13	300/90	300/90	NUM
ftr-489	1209	14	(	(	PUNCT
ftr-489	1209	15	may	may	PROPN
ftr-489	1209	16	30	30	NUM
ftr-489	1209	17	,	,	PUNCT
ftr-489	1209	18	1990	1990	NUM
ftr-489	1209	19	)	)	PUNCT
ftr-489	1209	20	.	.	PUNCT
ftr-489	1210	1	in	in	ADP
ftr-489	1210	2	the	the	DET
ftr-489	1210	3	u.k	u.k	PROPN
ftr-489	1210	4	.	.	PROPN
ftr-489	1210	5	,	,	PUNCT
ftr-489	1210	6	something	something	PRON
ftr-489	1210	7	similar	similar	ADJ
ftr-489	1210	8	to	to	ADP
ftr-489	1210	9	the	the	DET
ftr-489	1210	10	benefits	benefit	NOUN
ftr-489	1210	11	of	of	ADP
ftr-489	1210	12	consolidation	consolidation	NOUN
ftr-489	1210	13	are	be	AUX
ftr-489	1210	14	available	available	ADJ
ftr-489	1210	15	to	to	ADP
ftr-489	1210	16	u.k	u.k	PROPN
ftr-489	1210	17	.	.	PROPN
ftr-489	1210	18	parent	parent	PROPN
ftr-489	1210	19	-	-	PUNCT
ftr-489	1210	20	u.k	u.k	PROPN
ftr-489	1210	21	.	.	PROPN
ftr-489	1210	22	subsidiary	subsidiary	NOUN
ftr-489	1210	23	companies	company	NOUN
ftr-489	1210	24	and	and	CCONJ
ftr-489	1210	25	to	to	ADP
ftr-489	1210	26	a	a	DET
ftr-489	1210	27	u.k	u.k	PROPN
ftr-489	1210	28	.	.	PROPN
ftr-489	1210	29	company	company	NOUN
ftr-489	1210	30	owned	own	VERB
ftr-489	1210	31	by	by	ADP
ftr-489	1210	32	a	a	DET
ftr-489	1210	33	qualifying	qualifying	NOUN
ftr-489	1210	34	consortium	consortium	NOUN
ftr-489	1210	35	(	(	PUNCT
ftr-489	1210	36	members	member	NOUN
ftr-489	1210	37	of	of	ADP
ftr-489	1210	38	which	which	PRON
ftr-489	1210	39	own	own	VERB
ftr-489	1210	40	at	at	ADV
ftr-489	1210	41	least	least	ADV
ftr-489	1210	42	five	five	NUM
ftr-489	1210	43	percent	percent	NOUN
ftr-489	1210	44	of	of	ADP
ftr-489	1210	45	the	the	DET
ftr-489	1210	46	first	first	ADJ
ftr-489	1210	47	company	company	NOUN
ftr-489	1210	48	)	)	PUNCT
ftr-489	1210	49	.	.	PUNCT
ftr-489	1211	1	see	see	VERB
ftr-489	1211	2	generally	generally	ADV
ftr-489	1211	3	t.m	t.m	PROPN
ftr-489	1211	4	.	.	PROPN
ftr-489	1211	5	portfolio	portfolio	PROPN
ftr-489	1211	6	68	68	NUM
ftr-489	1211	7	-	-	PUNCT
ftr-489	1211	8	8th	8th	NOUN
ftr-489	1211	9	.	.	PUNCT
ftr-489	1212	1	at	at	ADP
ftr-489	1212	2	a-29	a-29	PROPN
ftr-489	1212	3	to	to	ADP
ftr-489	1212	4	a-30	a-30	PROPN
ftr-489	1212	5	.	.	PUNCT
ftr-489	1213	1	230	230	NUM
ftr-489	1213	2	.	.	PUNCT
ftr-489	1213	3	a.l.i	a.l.i	PROPN
ftr-489	1213	4	.	.	PUNCT
ftr-489	1213	5	treaty	treaty	NOUN
ftr-489	1213	6	project	project	NOUN
ftr-489	1213	7	,	,	PUNCT
ftr-489	1213	8	supra	supra	PROPN
ftr-489	1213	9	note	note	PROPN
ftr-489	1213	10	5	5	NUM
ftr-489	1213	11	,	,	PUNCT
ftr-489	1213	12	pt	pt	NOUN
ftr-489	1213	13	.	.	NOUN
ftr-489	1213	14	4	4	NUM
ftr-489	1213	15	.	.	PUNCT
ftr-489	1214	1	v.c	v.c	PROPN
ftr-489	1214	2	.	.	PROPN
ftr-489	1214	3	19921	19921	NUM
ftr-489	1214	4	florida	florida	PROPN
ftr-489	1214	5	tax	tax	PROPN
ftr-489	1214	6	review	review	PROPN
ftr-489	1214	7	b.	b.	PROPN
ftr-489	1214	8	integrated	integrate	VERB
ftr-489	1214	9	tax	tax	NOUN
ftr-489	1214	10	systems	system	NOUN
ftr-489	1214	11	one	one	NUM
ftr-489	1214	12	of	of	ADP
ftr-489	1214	13	the	the	DET
ftr-489	1214	14	more	more	ADV
ftr-489	1214	15	controversial	controversial	ADJ
ftr-489	1214	16	issues	issue	NOUN
ftr-489	1214	17	in	in	ADP
ftr-489	1214	18	international	international	ADJ
ftr-489	1214	19	taxation	taxation	NOUN
ftr-489	1214	20	is	be	AUX
ftr-489	1214	21	the	the	DET
ftr-489	1214	22	economic	economic	ADJ
ftr-489	1214	23	discriminatory	discriminatory	ADJ
ftr-489	1214	24	effect	effect	NOUN
ftr-489	1214	25	of	of	ADP
ftr-489	1214	26	integrated	integrate	VERB
ftr-489	1214	27	tax	tax	NOUN
ftr-489	1214	28	systems	system	NOUN
ftr-489	1214	29	that	that	PRON
ftr-489	1214	30	limit	limit	VERB
ftr-489	1214	31	credits	credit	NOUN
ftr-489	1214	32	or	or	CCONJ
ftr-489	1214	33	refunds	refund	NOUN
ftr-489	1214	34	to	to	ADP
ftr-489	1214	35	resident	resident	ADJ
ftr-489	1214	36	shareholders	shareholder	NOUN
ftr-489	1214	37	of	of	ADP
ftr-489	1214	38	domestic	domestic	ADJ
ftr-489	1214	39	corporations	corporation	NOUN
ftr-489	1214	40	.	.	PUNCT
ftr-489	1215	1	an	an	DET
ftr-489	1215	2	integrated	integrate	VERB
ftr-489	1215	3	tax	tax	NOUN
ftr-489	1215	4	system	system	NOUN
ftr-489	1215	5	or	or	CCONJ
ftr-489	1215	6	,	,	PUNCT
ftr-489	1215	7	as	as	SCONJ
ftr-489	1215	8	it	it	PRON
ftr-489	1215	9	is	be	AUX
ftr-489	1215	10	frequently	frequently	ADV
ftr-489	1215	11	called	call	VERB
ftr-489	1215	12	,	,	PUNCT
ftr-489	1215	13	an	an	DET
ftr-489	1215	14	imputation	imputation	NOUN
ftr-489	1215	15	system	system	NOUN
ftr-489	1215	16	,	,	PUNCT
ftr-489	1215	17	is	be	AUX
ftr-489	1215	18	one	one	NUM
ftr-489	1215	19	in	in	ADP
ftr-489	1215	20	which	which	PRON
ftr-489	1215	21	the	the	DET
ftr-489	1215	22	corporate	corporate	ADJ
ftr-489	1215	23	and	and	CCONJ
ftr-489	1215	24	shareholder	shareholder	NOUN
ftr-489	1215	25	taxes	taxis	NOUN
ftr-489	1215	26	are	be	AUX
ftr-489	1215	27	dependent	dependent	ADJ
ftr-489	1215	28	and	and	CCONJ
ftr-489	1215	29	integrated	integrated	ADJ
ftr-489	1215	30	.	.	PUNCT
ftr-489	1216	1	in	in	ADP
ftr-489	1216	2	contrast	contrast	NOUN
ftr-489	1216	3	,	,	PUNCT
ftr-489	1216	4	under	under	ADP
ftr-489	1216	5	the	the	DET
ftr-489	1216	6	classic	classic	ADJ
ftr-489	1216	7	corporate	corporate	ADJ
ftr-489	1216	8	tax	tax	NOUN
ftr-489	1216	9	system	system	NOUN
ftr-489	1216	10	,	,	PUNCT
ftr-489	1216	11	the	the	DET
ftr-489	1216	12	corporation	corporation	NOUN
ftr-489	1216	13	's	's	PART
ftr-489	1216	14	and	and	CCONJ
ftr-489	1216	15	the	the	DET
ftr-489	1216	16	shareholder	shareholder	NOUN
ftr-489	1216	17	's	's	PART
ftr-489	1216	18	taxes	taxis	NOUN
ftr-489	1216	19	do	do	AUX
ftr-489	1216	20	not	not	PART
ftr-489	1216	21	depend	depend	VERB
ftr-489	1216	22	on	on	ADP
ftr-489	1216	23	each	each	DET
ftr-489	1216	24	other	other	ADJ
ftr-489	1216	25	.	.	PUNCT
ftr-489	1217	1	in	in	ADP
ftr-489	1217	2	a	a	DET
ftr-489	1217	3	pure	pure	ADJ
ftr-489	1217	4	integrated	integrate	VERB
ftr-489	1217	5	or	or	CCONJ
ftr-489	1217	6	"	"	PUNCT
ftr-489	1217	7	split	split	ADJ
ftr-489	1217	8	-	-	PUNCT
ftr-489	1217	9	rate	rate	NOUN
ftr-489	1217	10	"	"	PUNCT
ftr-489	1217	11	system	system	NOUN
ftr-489	1217	12	,	,	PUNCT
ftr-489	1217	13	the	the	DET
ftr-489	1217	14	corporation	corporation	NOUN
ftr-489	1217	15	pays	pay	VERB
ftr-489	1217	16	no	no	DET
ftr-489	1217	17	tax	tax	NOUN
ftr-489	1217	18	or	or	CCONJ
ftr-489	1217	19	a	a	DET
ftr-489	1217	20	lower	low	ADJ
ftr-489	1217	21	rate	rate	NOUN
ftr-489	1217	22	of	of	ADP
ftr-489	1217	23	tax	tax	NOUN
ftr-489	1217	24	on	on	ADP
ftr-489	1217	25	the	the	DET
ftr-489	1217	26	earnings	earning	NOUN
ftr-489	1217	27	it	it	PRON
ftr-489	1217	28	distributes	distribute	VERB
ftr-489	1217	29	as	as	ADP
ftr-489	1217	30	dividends	dividend	NOUN
ftr-489	1217	31	.	.	PUNCT
ftr-489	1218	1	a	a	DET
ftr-489	1218	2	variation	variation	NOUN
ftr-489	1218	3	is	be	AUX
ftr-489	1218	4	the	the	DET
ftr-489	1218	5	allowance	allowance	NOUN
ftr-489	1218	6	of	of	ADP
ftr-489	1218	7	a	a	DET
ftr-489	1218	8	deduction	deduction	NOUN
ftr-489	1218	9	from	from	ADP
ftr-489	1218	10	earnings	earning	NOUN
ftr-489	1218	11	for	for	ADP
ftr-489	1218	12	dividends	dividend	NOUN
ftr-489	1218	13	distributed	distribute	VERB
ftr-489	1218	14	.	.	PUNCT
ftr-489	1219	1	in	in	ADP
ftr-489	1219	2	these	these	DET
ftr-489	1219	3	instances	instance	NOUN
ftr-489	1219	4	,	,	PUNCT
ftr-489	1219	5	the	the	DET
ftr-489	1219	6	shareholder	shareholder	NOUN
ftr-489	1219	7	pays	pay	VERB
ftr-489	1219	8	a	a	DET
ftr-489	1219	9	full	full	ADJ
ftr-489	1219	10	rate	rate	NOUN
ftr-489	1219	11	of	of	ADP
ftr-489	1219	12	tax	tax	NOUN
ftr-489	1219	13	on	on	ADP
ftr-489	1219	14	the	the	DET
ftr-489	1219	15	dividend	dividend	NOUN
ftr-489	1219	16	received	receive	VERB
ftr-489	1219	17	.	.	PUNCT
ftr-489	1220	1	an	an	DET
ftr-489	1220	2	alternate	alternate	ADJ
ftr-489	1220	3	means	mean	NOUN
ftr-489	1220	4	to	to	ADP
ftr-489	1220	5	the	the	DET
ftr-489	1220	6	same	same	ADJ
ftr-489	1220	7	end	end	NOUN
ftr-489	1220	8	is	be	AUX
ftr-489	1220	9	to	to	PART
ftr-489	1220	10	permit	permit	VERB
ftr-489	1220	11	the	the	DET
ftr-489	1220	12	recipient	recipient	NOUN
ftr-489	1220	13	shareholder	shareholder	NOUN
ftr-489	1220	14	to	to	AUX
ftr-489	1220	15	gross	gross	VERB
ftr-489	1220	16	up	up	ADP
ftr-489	1220	17	the	the	DET
ftr-489	1220	18	amount	amount	NOUN
ftr-489	1220	19	he	he	PRON
ftr-489	1220	20	receives	receive	VERB
ftr-489	1220	21	by	by	ADP
ftr-489	1220	22	the	the	DET
ftr-489	1220	23	tax	tax	NOUN
ftr-489	1220	24	paid	pay	VERB
ftr-489	1220	25	by	by	ADP
ftr-489	1220	26	the	the	DET
ftr-489	1220	27	corporation	corporation	NOUN
ftr-489	1220	28	in	in	ADP
ftr-489	1220	29	determining	determine	VERB
ftr-489	1220	30	his	his	PRON
ftr-489	1220	31	taxable	taxable	ADJ
ftr-489	1220	32	income	income	NOUN
ftr-489	1220	33	and	and	CCONJ
ftr-489	1220	34	permit	permit	VERB
ftr-489	1220	35	him	he	PRON
ftr-489	1220	36	a	a	DET
ftr-489	1220	37	credit	credit	NOUN
ftr-489	1220	38	against	against	ADP
ftr-489	1220	39	his	his	PRON
ftr-489	1220	40	individual	individual	ADJ
ftr-489	1220	41	tax	tax	NOUN
ftr-489	1220	42	for	for	ADP
ftr-489	1220	43	the	the	DET
ftr-489	1220	44	corporate	corporate	ADJ
ftr-489	1220	45	tax	tax	NOUN
ftr-489	1220	46	paid	pay	VERB
ftr-489	1220	47	,	,	PUNCT
ftr-489	1220	48	such	such	ADJ
ftr-489	1220	49	as	as	ADP
ftr-489	1220	50	in	in	ADP
ftr-489	1220	51	the	the	DET
ftr-489	1220	52	french	french	ADJ
ftr-489	1220	53	"	"	PUNCT
ftr-489	1220	54	avoir	avoir	X
ftr-489	1220	55	fiscal	fiscal	ADJ
ftr-489	1220	56	"	"	PUNCT
ftr-489	1220	57	and	and	CCONJ
ftr-489	1220	58	the	the	DET
ftr-489	1220	59	united	united	PROPN
ftr-489	1220	60	kingdom	kingdom	PROPN
ftr-489	1220	61	's	's	PART
ftr-489	1220	62	act	act	NOUN
ftr-489	1220	63	.	.	PUNCT
ftr-489	1221	1	most	most	ADJ
ftr-489	1221	2	,	,	PUNCT
ftr-489	1221	3	if	if	SCONJ
ftr-489	1221	4	not	not	PART
ftr-489	1221	5	all	all	ADV
ftr-489	1221	6	,	,	PUNCT
ftr-489	1221	7	integrated	integrated	ADJ
ftr-489	1221	8	tax	tax	NOUN
ftr-489	1221	9	systems	system	NOUN
ftr-489	1221	10	deny	deny	VERB
ftr-489	1221	11	their	their	PRON
ftr-489	1221	12	benefits	benefit	NOUN
ftr-489	1221	13	for	for	ADP
ftr-489	1221	14	distributions	distribution	NOUN
ftr-489	1221	15	to	to	PART
ftr-489	1221	16	nonresident	nonresident	VERB
ftr-489	1221	17	shareholders	shareholder	NOUN
ftr-489	1221	18	.	.	PUNCT
ftr-489	1222	1	where	where	SCONJ
ftr-489	1222	2	the	the	DET
ftr-489	1222	3	system	system	NOUN
ftr-489	1222	4	is	be	AUX
ftr-489	1222	5	a	a	DET
ftr-489	1222	6	pure	pure	ADJ
ftr-489	1222	7	integrated	integrated	ADJ
ftr-489	1222	8	or	or	CCONJ
ftr-489	1222	9	split	split	ADJ
ftr-489	1222	10	-	-	PUNCT
ftr-489	1222	11	rate	rate	NOUN
ftr-489	1222	12	system	system	NOUN
ftr-489	1222	13	,	,	PUNCT
ftr-489	1222	14	it	it	PRON
ftr-489	1222	15	clearly	clearly	ADV
ftr-489	1222	16	violates	violate	VERB
ftr-489	1222	17	articles	article	NOUN
ftr-489	1222	18	24(6	24(6	NUM
ftr-489	1222	19	)	)	PUNCT
ftr-489	1222	20	(	(	PUNCT
ftr-489	1222	21	the	the	DET
ftr-489	1222	22	ownership	ownership	NOUN
ftr-489	1222	23	provision	provision	NOUN
ftr-489	1222	24	)	)	PUNCT
ftr-489	1222	25	and	and	CCONJ
ftr-489	1222	26	24(5	24(5	NUM
ftr-489	1222	27	)	)	PUNCT
ftr-489	1222	28	(	(	PUNCT
ftr-489	1222	29	the	the	DET
ftr-489	1222	30	deduction	deduction	NOUN
ftr-489	1222	31	provision	provision	NOUN
ftr-489	1222	32	)	)	PUNCT
ftr-489	1222	33	of	of	ADP
ftr-489	1222	34	the	the	DET
ftr-489	1222	35	1977	1977	NUM
ftr-489	1222	36	oecd	oecd	PROPN
ftr-489	1222	37	model	model	NOUN
ftr-489	1222	38	.	.	PUNCT
ftr-489	1223	1	limitations	limitation	NOUN
ftr-489	1223	2	on	on	ADP
ftr-489	1223	3	shareholder	shareholder	NOUN
ftr-489	1223	4	credits	credit	NOUN
ftr-489	1223	5	seem	seem	VERB
ftr-489	1223	6	less	less	ADV
ftr-489	1223	7	likely	likely	ADJ
ftr-489	1223	8	to	to	PART
ftr-489	1223	9	violate	violate	VERB
ftr-489	1223	10	the	the	DET
ftr-489	1223	11	nondiscrimination	nondiscrimination	NOUN
ftr-489	1223	12	provisions	provision	NOUN
ftr-489	1223	13	of	of	ADP
ftr-489	1223	14	treaties	treaty	NOUN
ftr-489	1223	15	.	.	PUNCT
ftr-489	1224	1	it	it	PRON
ftr-489	1224	2	may	may	AUX
ftr-489	1224	3	be	be	AUX
ftr-489	1224	4	argued	argue	VERB
ftr-489	1224	5	that	that	SCONJ
ftr-489	1224	6	the	the	DET
ftr-489	1224	7	split	split	ADJ
ftr-489	1224	8	-	-	PUNCT
ftr-489	1224	9	rate	rate	NOUN
ftr-489	1224	10	system	system	NOUN
ftr-489	1224	11	of	of	ADP
ftr-489	1224	12	germany	germany	PROPN
ftr-489	1224	13	is	be	AUX
ftr-489	1224	14	not	not	PART
ftr-489	1224	15	discriminatory	discriminatory	ADJ
ftr-489	1224	16	because	because	SCONJ
ftr-489	1224	17	it	it	PRON
ftr-489	1224	18	is	be	AUX
ftr-489	1224	19	dependent	dependent	ADJ
ftr-489	1224	20	on	on	ADP
ftr-489	1224	21	dividend	dividend	NOUN
ftr-489	1224	22	distributions	distribution	NOUN
ftr-489	1224	23	and	and	CCONJ
ftr-489	1224	24	the	the	DET
ftr-489	1224	25	discrimination	discrimination	NOUN
ftr-489	1224	26	against	against	ADP
ftr-489	1224	27	nonresident	nonresident	ADJ
ftr-489	1224	28	shareholders	shareholder	NOUN
ftr-489	1224	29	is	be	AUX
ftr-489	1224	30	therefore	therefore	ADV
ftr-489	1224	31	only	only	ADV
ftr-489	1224	32	indirect	indirect	ADJ
ftr-489	1224	33	.	.	PUNCT
ftr-489	1225	1	however	however	ADV
ftr-489	1225	2	,	,	PUNCT
ftr-489	1225	3	the	the	DET
ftr-489	1225	4	argument	argument	NOUN
ftr-489	1225	5	itself	itself	PRON
ftr-489	1225	6	admits	admit	VERB
ftr-489	1225	7	that	that	SCONJ
ftr-489	1225	8	discrimination	discrimination	NOUN
ftr-489	1225	9	exists	exist	VERB
ftr-489	1225	10	.	.	PUNCT
ftr-489	1226	1	neither	neither	CCONJ
ftr-489	1226	2	the	the	DET
ftr-489	1226	3	split	split	NOUN
ftr-489	1226	4	-	-	PUNCT
ftr-489	1226	5	rate	rate	NOUN
ftr-489	1226	6	nor	nor	CCONJ
ftr-489	1226	7	the	the	DET
ftr-489	1226	8	shareholder	shareholder	NOUN
ftr-489	1226	9	credit	credit	NOUN
ftr-489	1226	10	system	system	NOUN
ftr-489	1226	11	would	would	AUX
ftr-489	1226	12	violate	violate	VERB
ftr-489	1226	13	article	article	NOUN
ftr-489	1226	14	24(1	24(1	NUM
ftr-489	1226	15	)	)	PUNCT
ftr-489	1226	16	of	of	ADP
ftr-489	1226	17	the	the	DET
ftr-489	1226	18	1977	1977	NUM
ftr-489	1226	19	oecd	oecd	PROPN
ftr-489	1226	20	model	model	NOUN
ftr-489	1226	21	.	.	PUNCT
ftr-489	1227	1	the	the	DET
ftr-489	1227	2	discrimination	discrimination	NOUN
ftr-489	1227	3	is	be	AUX
ftr-489	1227	4	not	not	PART
ftr-489	1227	5	because	because	SCONJ
ftr-489	1227	6	of	of	ADP
ftr-489	1227	7	nationality	nationality	NOUN
ftr-489	1227	8	;	;	PUNCT
ftr-489	1227	9	it	it	PRON
ftr-489	1227	10	is	be	AUX
ftr-489	1227	11	because	because	SCONJ
ftr-489	1227	12	of	of	ADP
ftr-489	1227	13	nonresidence	nonresidence	NOUN
ftr-489	1227	14	.	.	PUNCT
ftr-489	1228	1	were	be	AUX
ftr-489	1228	2	the	the	DET
ftr-489	1228	3	foreign	foreign	ADJ
ftr-489	1228	4	country	country	NOUN
ftr-489	1228	5	to	to	PART
ftr-489	1228	6	grant	grant	VERB
ftr-489	1228	7	its	its	PRON
ftr-489	1228	8	national	national	ADJ
ftr-489	1228	9	nonresidents	nonresident	NOUN
ftr-489	1228	10	a	a	DET
ftr-489	1228	11	credit	credit	NOUN
ftr-489	1228	12	,	,	PUNCT
ftr-489	1228	13	or	or	CCONJ
ftr-489	1228	14	the	the	DET
ftr-489	1228	15	corporate	corporate	ADJ
ftr-489	1228	16	deduction	deduction	NOUN
ftr-489	1228	17	for	for	ADP
ftr-489	1228	18	distributions	distribution	NOUN
ftr-489	1228	19	to	to	ADP
ftr-489	1228	20	them	they	PRON
ftr-489	1228	21	,	,	PUNCT
ftr-489	1228	22	the	the	DET
ftr-489	1228	23	provision	provision	NOUN
ftr-489	1228	24	would	would	AUX
ftr-489	1228	25	violate	violate	VERB
ftr-489	1228	26	article	article	NOUN
ftr-489	1228	27	24(1	24(1	NUM
ftr-489	1228	28	)	)	PUNCT
ftr-489	1228	29	of	of	ADP
ftr-489	1228	30	the	the	DET
ftr-489	1228	31	1981	1981	NUM
ftr-489	1228	32	u.s	u.s	PROPN
ftr-489	1228	33	.	.	PROPN
ftr-489	1228	34	model	model	PROPN
ftr-489	1228	35	.	.	PUNCT
ftr-489	1229	1	a	a	DET
ftr-489	1229	2	more	more	ADV
ftr-489	1229	3	difficult	difficult	ADJ
ftr-489	1229	4	question	question	NOUN
ftr-489	1229	5	is	be	AUX
ftr-489	1229	6	whether	whether	SCONJ
ftr-489	1229	7	the	the	DET
ftr-489	1229	8	shareholder	shareholder	NOUN
ftr-489	1229	9	credit	credit	NOUN
ftr-489	1229	10	system	system	NOUN
ftr-489	1229	11	amounts	amount	VERB
ftr-489	1229	12	to	to	ADP
ftr-489	1229	13	a	a	DET
ftr-489	1229	14	reduction	reduction	NOUN
ftr-489	1229	15	of	of	ADP
ftr-489	1229	16	the	the	DET
ftr-489	1229	17	tax	tax	NOUN
ftr-489	1229	18	at	at	ADP
ftr-489	1229	19	the	the	DET
ftr-489	1229	20	corporate	corporate	ADJ
ftr-489	1229	21	level	level	NOUN
ftr-489	1229	22	and	and	CCONJ
ftr-489	1229	23	therefore	therefore	ADV
ftr-489	1229	24	results	result	VERB
ftr-489	1229	25	in	in	ADP
ftr-489	1229	26	a	a	DET
ftr-489	1229	27	more	more	ADV
ftr-489	1229	28	burdensome	burdensome	ADJ
ftr-489	1229	29	tax	tax	NOUN
ftr-489	1229	30	to	to	ADP
ftr-489	1229	31	a	a	DET
ftr-489	1229	32	corporation	corporation	NOUN
ftr-489	1229	33	having	have	VERB
ftr-489	1229	34	foreign	foreign	ADJ
ftr-489	1229	35	shareholders	shareholder	NOUN
ftr-489	1229	36	.	.	PUNCT
ftr-489	1230	1	although	although	SCONJ
ftr-489	1230	2	the	the	DET
ftr-489	1230	3	credit	credit	NOUN
ftr-489	1230	4	for	for	ADP
ftr-489	1230	5	the	the	DET
ftr-489	1230	6	tax	tax	NOUN
ftr-489	1230	7	paid	pay	VERB
ftr-489	1230	8	by	by	ADP
ftr-489	1230	9	the	the	DET
ftr-489	1230	10	corporation	corporation	NOUN
ftr-489	1230	11	results	result	VERB
ftr-489	1230	12	economically	economically	ADV
ftr-489	1230	13	in	in	ADP
ftr-489	1230	14	a	a	DET
ftr-489	1230	15	lower	low	ADJ
ftr-489	1230	16	overall	overall	ADJ
ftr-489	1230	17	burden	burden	NOUN
ftr-489	1230	18	on	on	ADP
ftr-489	1230	19	corporate	corporate	ADJ
ftr-489	1230	20	earnings	earning	NOUN
ftr-489	1230	21	,	,	PUNCT
ftr-489	1230	22	the	the	DET
ftr-489	1230	23	credit	credit	NOUN
ftr-489	1230	24	or	or	CCONJ
ftr-489	1230	25	reduction	reduction	NOUN
ftr-489	1230	26	is	be	AUX
ftr-489	1230	27	not	not	PART
ftr-489	1230	28	given	give	VERB
ftr-489	1230	29	to	to	ADP
ftr-489	1230	30	the	the	DET
ftr-489	1230	31	corporation	corporation	NOUN
ftr-489	1230	32	,	,	PUNCT
ftr-489	1230	33	and	and	CCONJ
ftr-489	1230	34	it	it	PRON
ftr-489	1230	35	therefore	therefore	ADV
ftr-489	1230	36	does	do	AUX
ftr-489	1230	37	not	not	PART
ftr-489	1230	38	appear	appear	VERB
ftr-489	1230	39	to	to	PART
ftr-489	1230	40	violate	violate	VERB
ftr-489	1230	41	articles	article	NOUN
ftr-489	1230	42	24(6	24(6	NUM
ftr-489	1230	43	)	)	PUNCT
ftr-489	1230	44	and	and	CCONJ
ftr-489	1230	45	24(5	24(5	NUM
ftr-489	1230	46	)	)	PUNCT
ftr-489	1230	47	of	of	ADP
ftr-489	1230	48	the	the	DET
ftr-489	1230	49	1977	1977	NUM
ftr-489	1230	50	oecd	oecd	PROPN
ftr-489	1230	51	model	model	NOUN
ftr-489	1230	52	,	,	PUNCT
ftr-489	1230	53	which	which	PRON
ftr-489	1230	54	apply	apply	VERB
ftr-489	1230	55	only	only	ADV
ftr-489	1230	56	to	to	ADP
ftr-489	1230	57	the	the	DET
ftr-489	1230	58	enterprise	enterprise	NOUN
ftr-489	1230	59	.	.	PUNCT
ftr-489	1231	1	[	[	X
ftr-489	1231	2	vol	vol	NOUN
ftr-489	1231	3	.	.	PUNCT
ftr-489	1231	4	1:2	1:2	NUM
ftr-489	1231	5	treaty	treaty	NOUN
ftr-489	1231	6	-	-	PUNCT
ftr-489	1231	7	based	base	VERB
ftr-489	1231	8	nondiscrnination	nondiscrnination	PROPN
ftr-489	1231	9	c.	c.	PROPN
ftr-489	1231	10	corporate	corporate	ADJ
ftr-489	1231	11	liquidations	liquidation	NOUN
ftr-489	1231	12	section	section	NOUN
ftr-489	1231	13	337	337	NUM
ftr-489	1231	14	of	of	ADP
ftr-489	1231	15	the	the	DET
ftr-489	1231	16	code	code	NOUN
ftr-489	1231	17	provides	provide	VERB
ftr-489	1231	18	that	that	SCONJ
ftr-489	1231	19	no	no	DET
ftr-489	1231	20	gain	gain	NOUN
ftr-489	1231	21	or	or	CCONJ
ftr-489	1231	22	loss	loss	NOUN
ftr-489	1231	23	shall	shall	AUX
ftr-489	1231	24	be	be	AUX
ftr-489	1231	25	recognized	recognize	VERB
ftr-489	1231	26	to	to	ADP
ftr-489	1231	27	the	the	DET
ftr-489	1231	28	liquidating	liquidating	NOUN
ftr-489	1231	29	corporation	corporation	NOUN
ftr-489	1231	30	on	on	ADP
ftr-489	1231	31	the	the	DET
ftr-489	1231	32	distribution	distribution	NOUN
ftr-489	1231	33	to	to	ADP
ftr-489	1231	34	an	an	DET
ftr-489	1231	35	eighty	eighty	NUM
ftr-489	1231	36	percent	percent	NOUN
ftr-489	1231	37	corporate	corporate	ADJ
ftr-489	1231	38	distributee	distributee	NOUN
ftr-489	1231	39	of	of	ADP
ftr-489	1231	40	any	any	DET
ftr-489	1231	41	property	property	NOUN
ftr-489	1231	42	in	in	ADP
ftr-489	1231	43	a	a	DET
ftr-489	1231	44	complete	complete	ADJ
ftr-489	1231	45	liquidation	liquidation	NOUN
ftr-489	1231	46	qualifying	qualify	VERB
ftr-489	1231	47	under	under	ADP
ftr-489	1231	48	section	section	NOUN
ftr-489	1231	49	332	332	NUM
ftr-489	1231	50	of	of	ADP
ftr-489	1231	51	the	the	DET
ftr-489	1231	52	code	code	NOUN
ftr-489	1231	53	.	.	PUNCT
ftr-489	1232	1	section	section	NOUN
ftr-489	1232	2	332	332	NUM
ftr-489	1232	3	requires	require	VERB
ftr-489	1232	4	that	that	SCONJ
ftr-489	1232	5	the	the	DET
ftr-489	1232	6	distributee	distributee	NOUN
ftr-489	1232	7	own	own	VERB
ftr-489	1232	8	the	the	DET
ftr-489	1232	9	stock	stock	NOUN
ftr-489	1232	10	of	of	ADP
ftr-489	1232	11	the	the	DET
ftr-489	1232	12	liquidating	liquidating	NOUN
ftr-489	1232	13	corporation	corporation	NOUN
ftr-489	1232	14	from	from	ADP
ftr-489	1232	15	the	the	DET
ftr-489	1232	16	date	date	NOUN
ftr-489	1232	17	of	of	ADP
ftr-489	1232	18	the	the	DET
ftr-489	1232	19	adoption	adoption	NOUN
ftr-489	1232	20	of	of	ADP
ftr-489	1232	21	the	the	DET
ftr-489	1232	22	plan	plan	NOUN
ftr-489	1232	23	of	of	ADP
ftr-489	1232	24	liquidation	liquidation	NOUN
ftr-489	1232	25	until	until	SCONJ
ftr-489	1232	26	the	the	DET
ftr-489	1232	27	property	property	NOUN
ftr-489	1232	28	is	be	AUX
ftr-489	1232	29	received	receive	VERB
ftr-489	1232	30	.	.	PUNCT
ftr-489	1233	1	in	in	ADP
ftr-489	1233	2	addition	addition	NOUN
ftr-489	1233	3	,	,	PUNCT
ftr-489	1233	4	the	the	DET
ftr-489	1233	5	distribution	distribution	NOUN
ftr-489	1233	6	must	must	AUX
ftr-489	1233	7	be	be	AUX
ftr-489	1233	8	in	in	ADP
ftr-489	1233	9	complete	complete	ADJ
ftr-489	1233	10	cancellation	cancellation	NOUN
ftr-489	1233	11	or	or	CCONJ
ftr-489	1233	12	redemption	redemption	NOUN
ftr-489	1233	13	of	of	ADP
ftr-489	1233	14	the	the	DET
ftr-489	1233	15	corporation	corporation	NOUN
ftr-489	1233	16	's	's	PART
ftr-489	1233	17	stock	stock	NOUN
ftr-489	1233	18	and	and	CCONJ
ftr-489	1233	19	the	the	DET
ftr-489	1233	20	transfer	transfer	NOUN
ftr-489	1233	21	of	of	ADP
ftr-489	1233	22	the	the	DET
ftr-489	1233	23	property	property	NOUN
ftr-489	1233	24	must	must	AUX
ftr-489	1233	25	occur	occur	VERB
ftr-489	1233	26	within	within	ADP
ftr-489	1233	27	a	a	DET
ftr-489	1233	28	single	single	ADJ
ftr-489	1233	29	taxable	taxable	ADJ
ftr-489	1233	30	year	year	NOUN
ftr-489	1233	31	or	or	CCONJ
ftr-489	1233	32	be	be	AUX
ftr-489	1233	33	part	part	NOUN
ftr-489	1233	34	of	of	ADP
ftr-489	1233	35	a	a	DET
ftr-489	1233	36	series	series	NOUN
ftr-489	1233	37	of	of	ADP
ftr-489	1233	38	distributions	distribution	NOUN
ftr-489	1233	39	completed	complete	VERB
ftr-489	1233	40	within	within	ADP
ftr-489	1233	41	three	three	NUM
ftr-489	1233	42	years.2	years.2	NOUN
ftr-489	1233	43	'	'	PUNCT
ftr-489	1233	44	section	section	NOUN
ftr-489	1233	45	367(e)(2	367(e)(2	NUM
ftr-489	1233	46	)	)	PUNCT
ftr-489	1233	47	of	of	ADP
ftr-489	1233	48	the	the	DET
ftr-489	1233	49	code	code	NOUN
ftr-489	1233	50	denies	deny	VERB
ftr-489	1233	51	the	the	DET
ftr-489	1233	52	benefit	benefit	NOUN
ftr-489	1233	53	of	of	ADP
ftr-489	1233	54	these	these	DET
ftr-489	1233	55	tax	tax	NOUN
ftr-489	1233	56	-	-	PUNCT
ftr-489	1233	57	free	free	ADJ
ftr-489	1233	58	provisions	provision	NOUN
ftr-489	1233	59	where	where	SCONJ
ftr-489	1233	60	the	the	DET
ftr-489	1233	61	eighty	eighty	NUM
ftr-489	1233	62	percent	percent	NOUN
ftr-489	1233	63	distributee	distributee	NOUN
ftr-489	1233	64	is	be	AUX
ftr-489	1233	65	a	a	DET
ftr-489	1233	66	foreign	foreign	ADJ
ftr-489	1233	67	corporation	corporation	NOUN
ftr-489	1233	68	,	,	PUNCT
ftr-489	1233	69	unless	unless	SCONJ
ftr-489	1233	70	regulations	regulation	NOUN
ftr-489	1233	71	are	be	AUX
ftr-489	1233	72	adopted	adopt	VERB
ftr-489	1233	73	by	by	ADP
ftr-489	1233	74	the	the	DET
ftr-489	1233	75	treasury	treasury	PROPN
ftr-489	1233	76	department	department	NOUN
ftr-489	1233	77	that	that	PRON
ftr-489	1233	78	provide	provide	VERB
ftr-489	1233	79	otherwise	otherwise	ADV
ftr-489	1233	80	.	.	PUNCT
ftr-489	1234	1	initially	initially	ADV
ftr-489	1234	2	,	,	PUNCT
ftr-489	1234	3	the	the	DET
ftr-489	1234	4	internal	internal	ADJ
ftr-489	1234	5	revenue	revenue	NOUN
ftr-489	1234	6	service	service	NOUN
ftr-489	1234	7	stated	state	VERB
ftr-489	1234	8	in	in	ADP
ftr-489	1234	9	notice	notice	NOUN
ftr-489	1234	10	87	87	NUM
ftr-489	1234	11	-	-	SYM
ftr-489	1234	12	5,2	5,2	NUM
ftr-489	1234	13	'	'	PUNCT
ftr-489	1234	14	that	that	SCONJ
ftr-489	1234	15	regulations	regulation	NOUN
ftr-489	1234	16	would	would	AUX
ftr-489	1234	17	provide	provide	VERB
ftr-489	1234	18	that	that	DET
ftr-489	1234	19	section	section	NOUN
ftr-489	1234	20	367(e)(2	367(e)(2	NUM
ftr-489	1234	21	)	)	PUNCT
ftr-489	1234	22	will	will	AUX
ftr-489	1234	23	be	be	AUX
ftr-489	1234	24	inapplicable	inapplicable	ADJ
ftr-489	1234	25	to	to	ADP
ftr-489	1234	26	the	the	DET
ftr-489	1234	27	liquidation	liquidation	NOUN
ftr-489	1234	28	of	of	ADP
ftr-489	1234	29	domestic	domestic	ADJ
ftr-489	1234	30	subsidiaries	subsidiary	NOUN
ftr-489	1234	31	where	where	SCONJ
ftr-489	1234	32	a	a	DET
ftr-489	1234	33	treaty	treaty	NOUN
ftr-489	1234	34	nondiscrimination	nondiscrimination	NOUN
ftr-489	1234	35	provision	provision	NOUN
ftr-489	1234	36	was	be	AUX
ftr-489	1234	37	available	available	ADJ
ftr-489	1234	38	,	,	PUNCT
ftr-489	1234	39	because	because	SCONJ
ftr-489	1234	40	such	such	DET
ftr-489	1234	41	an	an	DET
ftr-489	1234	42	application	application	NOUN
ftr-489	1234	43	would	would	AUX
ftr-489	1234	44	violate	violate	VERB
ftr-489	1234	45	the	the	DET
ftr-489	1234	46	ownership	ownership	NOUN
ftr-489	1234	47	provision	provision	NOUN
ftr-489	1234	48	(	(	PUNCT
ftr-489	1234	49	similar	similar	ADJ
ftr-489	1234	50	to	to	ADP
ftr-489	1234	51	article	article	NOUN
ftr-489	1234	52	24(5	24(5	NUM
ftr-489	1234	53	)	)	PUNCT
ftr-489	1234	54	of	of	ADP
ftr-489	1234	55	the	the	DET
ftr-489	1234	56	1981	1981	NUM
ftr-489	1234	57	u.s	u.s	PROPN
ftr-489	1234	58	.	.	PROPN
ftr-489	1234	59	model	model	PROPN
ftr-489	1234	60	.	.	PUNCT
ftr-489	1234	61	)	)	PUNCT
ftr-489	1235	1	shortly	shortly	ADV
ftr-489	1235	2	thereafter	thereafter	ADV
ftr-489	1235	3	,	,	PUNCT
ftr-489	1235	4	in	in	ADP
ftr-489	1235	5	notice	notice	NOUN
ftr-489	1235	6	87	87	NUM
ftr-489	1235	7	-	-	SYM
ftr-489	1235	8	66	66	NUM
ftr-489	1235	9	,	,	PUNCT
ftr-489	1235	10	"	"	PUNCT
ftr-489	1235	11	'	'	PUNCT
ftr-489	1235	12	the	the	DET
ftr-489	1235	13	internal	internal	ADJ
ftr-489	1235	14	revenue	revenue	NOUN
ftr-489	1235	15	service	service	NOUN
ftr-489	1235	16	withdrew	withdraw	VERB
ftr-489	1235	17	that	that	DET
ftr-489	1235	18	portion	portion	NOUN
ftr-489	1235	19	of	of	ADP
ftr-489	1235	20	the	the	DET
ftr-489	1235	21	notice	notice	NOUN
ftr-489	1235	22	applicable	applicable	ADJ
ftr-489	1235	23	to	to	ADP
ftr-489	1235	24	future	future	ADJ
ftr-489	1235	25	distributions	distribution	NOUN
ftr-489	1235	26	,	,	PUNCT
ftr-489	1235	27	claiming	claim	VERB
ftr-489	1235	28	that	that	SCONJ
ftr-489	1235	29	a	a	DET
ftr-489	1235	30	domestic	domestic	ADJ
ftr-489	1235	31	enterprise	enterprise	NOUN
ftr-489	1235	32	owned	own	VERB
ftr-489	1235	33	by	by	ADP
ftr-489	1235	34	a	a	DET
ftr-489	1235	35	u.s	u.s	PROPN
ftr-489	1235	36	.	.	PROPN
ftr-489	1235	37	corporation	corporation	NOUN
ftr-489	1235	38	is	be	AUX
ftr-489	1235	39	not	not	PART
ftr-489	1235	40	a	a	DET
ftr-489	1235	41	similar	similar	ADJ
ftr-489	1235	42	enterprise	enterprise	NOUN
ftr-489	1235	43	to	to	ADP
ftr-489	1235	44	a	a	DET
ftr-489	1235	45	domestic	domestic	ADJ
ftr-489	1235	46	corporation	corporation	NOUN
ftr-489	1235	47	owned	own	VERB
ftr-489	1235	48	by	by	ADP
ftr-489	1235	49	a	a	DET
ftr-489	1235	50	foreign	foreign	ADJ
ftr-489	1235	51	corporation	corporation	NOUN
ftr-489	1235	52	.	.	PUNCT
ftr-489	1236	1	the	the	DET
ftr-489	1236	2	service	service	NOUN
ftr-489	1236	3	said	say	VERB
ftr-489	1236	4	in	in	ADP
ftr-489	1236	5	notice	notice	NOUN
ftr-489	1236	6	87	87	NUM
ftr-489	1236	7	-	-	SYM
ftr-489	1236	8	66	66	NUM
ftr-489	1236	9	:	:	PUNCT
ftr-489	1236	10	the	the	DET
ftr-489	1236	11	capital	capital	NOUN
ftr-489	1236	12	ownership	ownership	NOUN
ftr-489	1236	13	nondiscrimination	nondiscrimination	NOUN
ftr-489	1236	14	provision	provision	NOUN
ftr-489	1236	15	requires	require	VERB
ftr-489	1236	16	that	that	SCONJ
ftr-489	1236	17	a	a	DET
ftr-489	1236	18	foreign	foreign	ADJ
ftr-489	1236	19	-	-	PUNCT
ftr-489	1236	20	owned	own	VERB
ftr-489	1236	21	corporation	corporation	NOUN
ftr-489	1236	22	be	be	AUX
ftr-489	1236	23	treated	treat	VERB
ftr-489	1236	24	no	no	ADV
ftr-489	1236	25	worse	bad	ADJ
ftr-489	1236	26	than	than	ADP
ftr-489	1236	27	a	a	DET
ftr-489	1236	28	similar	similar	ADJ
ftr-489	1236	29	domestically	domestically	ADV
ftr-489	1236	30	-	-	PUNCT
ftr-489	1236	31	owned	own	VERB
ftr-489	1236	32	corporation	corporation	NOUN
ftr-489	1236	33	.	.	PUNCT
ftr-489	1237	1	this	this	DET
ftr-489	1237	2	rule	rule	NOUN
ftr-489	1237	3	,	,	PUNCT
ftr-489	1237	4	like	like	ADP
ftr-489	1237	5	all	all	DET
ftr-489	1237	6	nondiscrimination	nondiscrimination	NOUN
ftr-489	1237	7	provisions	provision	NOUN
ftr-489	1237	8	,	,	PUNCT
ftr-489	1237	9	does	do	AUX
ftr-489	1237	10	not	not	PART
ftr-489	1237	11	prohibit	prohibit	VERB
ftr-489	1237	12	differing	differ	VERB
ftr-489	1237	13	treatment	treatment	NOUN
ftr-489	1237	14	of	of	ADP
ftr-489	1237	15	entities	entity	NOUN
ftr-489	1237	16	that	that	PRON
ftr-489	1237	17	are	be	AUX
ftr-489	1237	18	in	in	ADP
ftr-489	1237	19	differing	differ	VERB
ftr-489	1237	20	circumstances	circumstance	NOUN
ftr-489	1237	21	.	.	PUNCT
ftr-489	1238	1	rather	rather	ADV
ftr-489	1238	2	,	,	PUNCT
ftr-489	1238	3	a	a	DET
ftr-489	1238	4	protected	protect	VERB
ftr-489	1238	5	enterprise	enterprise	NOUN
ftr-489	1238	6	is	be	AUX
ftr-489	1238	7	only	only	ADV
ftr-489	1238	8	required	require	VERB
ftr-489	1238	9	to	to	PART
ftr-489	1238	10	be	be	AUX
ftr-489	1238	11	treated	treat	VERB
ftr-489	1238	12	in	in	ADP
ftr-489	1238	13	the	the	DET
ftr-489	1238	14	same	same	ADJ
ftr-489	1238	15	manner	manner	NOUN
ftr-489	1238	16	as	as	ADP
ftr-489	1238	17	other	other	ADJ
ftr-489	1238	18	enterprises	enterprise	NOUN
ftr-489	1238	19	that	that	PRON
ftr-489	1238	20	,	,	PUNCT
ftr-489	1238	21	from	from	ADP
ftr-489	1238	22	the	the	DET
ftr-489	1238	23	point	point	NOUN
ftr-489	1238	24	of	of	ADP
ftr-489	1238	25	view	view	NOUN
ftr-489	1238	26	of	of	ADP
ftr-489	1238	27	the	the	DET
ftr-489	1238	28	application	application	NOUN
ftr-489	1238	29	of	of	ADP
ftr-489	1238	30	the	the	DET
ftr-489	1238	31	tax	tax	NOUN
ftr-489	1238	32	law	law	NOUN
ftr-489	1238	33	,	,	PUNCT
ftr-489	1238	34	are	be	AUX
ftr-489	1238	35	in	in	ADP
ftr-489	1238	36	substantially	substantially	ADV
ftr-489	1238	37	similar	similar	ADJ
ftr-489	1238	38	circumstances	circumstance	NOUN
ftr-489	1238	39	both	both	CCONJ
ftr-489	1238	40	in	in	ADP
ftr-489	1238	41	law	law	NOUN
ftr-489	1238	42	and	and	CCONJ
ftr-489	1238	43	in	in	ADP
ftr-489	1238	44	fact	fact	NOUN
ftr-489	1238	45	.	.	PUNCT
ftr-489	1239	1	accordingly	accordingly	ADV
ftr-489	1239	2	,	,	PUNCT
ftr-489	1239	3	section	section	NOUN
ftr-489	1239	4	367(e)(2	367(e)(2	NUM
ftr-489	1239	5	)	)	PUNCT
ftr-489	1239	6	's	's	PART
ftr-489	1239	7	denial	denial	NOUN
ftr-489	1239	8	of	of	ADP
ftr-489	1239	9	section	section	NOUN
ftr-489	1239	10	337	337	NUM
ftr-489	1239	11	nonrecognition	nonrecognition	NOUN
ftr-489	1239	12	treatment	treatment	NOUN
ftr-489	1239	13	constitutes	constitute	VERB
ftr-489	1239	14	prohibited	prohibit	VERB
ftr-489	1239	15	capital	capital	NOUN
ftr-489	1239	16	ownership	ownership	NOUN
ftr-489	1239	17	discrimination	discrimination	NOUN
ftr-489	1239	18	only	only	ADV
ftr-489	1239	19	if	if	SCONJ
ftr-489	1239	20	a	a	DET
ftr-489	1239	21	u.s	u.s	PROPN
ftr-489	1239	22	.	.	PROPN
ftr-489	1239	23	corporation	corporation	NOUN
ftr-489	1239	24	owned	own	VERB
ftr-489	1239	25	by	by	ADP
ftr-489	1239	26	a	a	DET
ftr-489	1239	27	foreign	foreign	ADJ
ftr-489	1239	28	corporation	corporation	NOUN
ftr-489	1239	29	is	be	AUX
ftr-489	1239	30	,	,	PUNCT
ftr-489	1239	31	in	in	ADP
ftr-489	1239	32	the	the	DET
ftr-489	1239	33	context	context	NOUN
ftr-489	1239	34	of	of	ADP
ftr-489	1239	35	a	a	DET
ftr-489	1239	36	liquidation	liquidation	NOUN
ftr-489	1239	37	,	,	PUNCT
ftr-489	1239	38	231	231	NUM
ftr-489	1239	39	.	.	PUNCT
ftr-489	1240	1	irc	irc	PROPN
ftr-489	1240	2	§	§	PROPN
ftr-489	1240	3	§	§	PROPN
ftr-489	1240	4	332(b)(2	332(b)(2	NUM
ftr-489	1240	5	)	)	PUNCT
ftr-489	1240	6	,	,	PUNCT
ftr-489	1240	7	(	(	PUNCT
ftr-489	1240	8	3	3	NUM
ftr-489	1240	9	)	)	PUNCT
ftr-489	1240	10	.	.	PUNCT
ftr-489	1241	1	232	232	X
ftr-489	1241	2	.	.	PUNCT
ftr-489	1242	1	i.r.s	i.r.s	PROPN
ftr-489	1242	2	.	.	PUNCT
ftr-489	1243	1	notice	notice	VERB
ftr-489	1243	2	87	87	NUM
ftr-489	1243	3	-	-	SYM
ftr-489	1243	4	5	5	NUM
ftr-489	1243	5	,	,	PUNCT
ftr-489	1243	6	1987	1987	NUM
ftr-489	1243	7	-	-	SYM
ftr-489	1243	8	1	1	NUM
ftr-489	1243	9	c.b	c.b	PROPN
ftr-489	1243	10	.	.	PROPN
ftr-489	1243	11	416	416	NUM
ftr-489	1243	12	.	.	PUNCT
ftr-489	1244	1	417	417	NUM
ftr-489	1244	2	.	.	NOUN
ftr-489	1244	3	233	233	NUM
ftr-489	1244	4	.	.	PUNCT
ftr-489	1245	1	i.r.s	i.r.s	PROPN
ftr-489	1245	2	.	.	PUNCT
ftr-489	1246	1	notice	notice	VERB
ftr-489	1246	2	87	87	NUM
ftr-489	1246	3	-	-	SYM
ftr-489	1246	4	66	66	NUM
ftr-489	1246	5	,	,	PUNCT
ftr-489	1246	6	1987	1987	NUM
ftr-489	1246	7	-	-	SYM
ftr-489	1246	8	1	1	NUM
ftr-489	1246	9	c.b	c.b	PROPN
ftr-489	1246	10	.	.	PROPN
ftr-489	1246	11	376	376	NUM
ftr-489	1246	12	.	.	PUNCT
ftr-489	1247	1	19921	19921	NUM
ftr-489	1247	2	florida	florida	PROPN
ftr-489	1247	3	tax	tax	PROPN
ftr-489	1247	4	review	review	NOUN
ftr-489	1247	5	similar	similar	ADJ
ftr-489	1247	6	to	to	ADP
ftr-489	1247	7	a	a	DET
ftr-489	1247	8	u.s	u.s	PROPN
ftr-489	1247	9	.	.	PROPN
ftr-489	1247	10	corporation	corporation	NOUN
ftr-489	1247	11	owned	own	VERB
ftr-489	1247	12	by	by	ADP
ftr-489	1247	13	another	another	DET
ftr-489	1247	14	u.s	u.s	PROPN
ftr-489	1247	15	.	.	PROPN
ftr-489	1247	16	corporation	corporation	NOUN
ftr-489	1247	17	.	.	PUNCT
ftr-489	1248	1	it	it	PRON
ftr-489	1248	2	is	be	AUX
ftr-489	1248	3	clear	clear	ADJ
ftr-489	1248	4	that	that	SCONJ
ftr-489	1248	5	such	such	ADJ
ftr-489	1248	6	enterprises	enterprise	NOUN
ftr-489	1248	7	are	be	AUX
ftr-489	1248	8	not	not	PART
ftr-489	1248	9	similar	similar	ADJ
ftr-489	1248	10	,	,	PUNCT
ftr-489	1248	11	since	since	SCONJ
ftr-489	1248	12	a	a	DET
ftr-489	1248	13	liquidating	liquidating	NOUN
ftr-489	1248	14	distribution	distribution	NOUN
ftr-489	1248	15	by	by	ADP
ftr-489	1248	16	the	the	DET
ftr-489	1248	17	foreign	foreign	NOUN
ftr-489	1248	18	-	-	PUNCT
ftr-489	1248	19	owned	own	VERB
ftr-489	1248	20	corporation	corporation	NOUN
ftr-489	1248	21	may	may	AUX
ftr-489	1248	22	remove	remove	VERB
ftr-489	1248	23	u.s	u.s	PROPN
ftr-489	1248	24	.	.	PROPN
ftr-489	1248	25	corporate	corporate	ADJ
ftr-489	1248	26	assets	asset	NOUN
ftr-489	1248	27	from	from	ADP
ftr-489	1248	28	u.s	u.s	PROPN
ftr-489	1248	29	.	.	PROPN
ftr-489	1248	30	corporate	corporate	ADJ
ftr-489	1248	31	-	-	PUNCT
ftr-489	1248	32	level	level	NOUN
ftr-489	1248	33	taxing	tax	VERB
ftr-489	1248	34	jurisdiction	jurisdiction	NOUN
ftr-489	1248	35	,	,	PUNCT
ftr-489	1248	36	while	while	SCONJ
ftr-489	1248	37	in	in	ADP
ftr-489	1248	38	the	the	DET
ftr-489	1248	39	liquidation	liquidation	NOUN
ftr-489	1248	40	of	of	ADP
ftr-489	1248	41	the	the	DET
ftr-489	1248	42	u.s.-owned	u.s.-owned	ADJ
ftr-489	1248	43	corporation	corporation	NOUN
ftr-489	1248	44	the	the	DET
ftr-489	1248	45	assets	asset	NOUN
ftr-489	1248	46	will	will	AUX
ftr-489	1248	47	remain	remain	VERB
ftr-489	1248	48	in	in	ADP
ftr-489	1248	49	u.s	u.s	PROPN
ftr-489	1248	50	.	.	PROPN
ftr-489	1248	51	corporate	corporate	ADJ
ftr-489	1248	52	solution	solution	NOUN
ftr-489	1248	53	,	,	PUNCT
ftr-489	1248	54	assuring	assure	VERB
ftr-489	1248	55	u.s	u.s	PROPN
ftr-489	1248	56	.	.	PROPN
ftr-489	1248	57	corporate	corporate	ADJ
ftr-489	1248	58	-	-	PUNCT
ftr-489	1248	59	level	level	NOUN
ftr-489	1248	60	taxation.2	taxation.2	PROPN
ftr-489	1248	61	4	4	NUM
ftr-489	1248	62	the	the	DET
ftr-489	1248	63	conclusion	conclusion	NOUN
ftr-489	1248	64	reached	reach	VERB
ftr-489	1248	65	by	by	ADP
ftr-489	1248	66	the	the	DET
ftr-489	1248	67	internal	internal	ADJ
ftr-489	1248	68	revenue	revenue	NOUN
ftr-489	1248	69	service	service	NOUN
ftr-489	1248	70	is	be	AUX
ftr-489	1248	71	rational	rational	ADJ
ftr-489	1248	72	,	,	PUNCT
ftr-489	1248	73	but	but	CCONJ
ftr-489	1248	74	can	can	AUX
ftr-489	1248	75	not	not	PART
ftr-489	1248	76	be	be	AUX
ftr-489	1248	77	easily	easily	ADV
ftr-489	1248	78	justified	justify	VERB
ftr-489	1248	79	under	under	ADP
ftr-489	1248	80	the	the	DET
ftr-489	1248	81	wording	wording	NOUN
ftr-489	1248	82	of	of	ADP
ftr-489	1248	83	article	article	NOUN
ftr-489	1248	84	24(5	24(5	NUM
ftr-489	1248	85	)	)	PUNCT
ftr-489	1248	86	of	of	ADP
ftr-489	1248	87	the	the	DET
ftr-489	1248	88	1981	1981	NUM
ftr-489	1248	89	u.s	u.s	PROPN
ftr-489	1248	90	.	.	PROPN
ftr-489	1248	91	model	model	PROPN
ftr-489	1248	92	.	.	PUNCT
ftr-489	1249	1	the	the	DET
ftr-489	1249	2	comparison	comparison	NOUN
ftr-489	1249	3	in	in	ADP
ftr-489	1249	4	that	that	DET
ftr-489	1249	5	provision	provision	NOUN
ftr-489	1249	6	is	be	AUX
ftr-489	1249	7	between	between	ADP
ftr-489	1249	8	"	"	PUNCT
ftr-489	1249	9	similar	similar	ADJ
ftr-489	1249	10	enterprises	enterprise	NOUN
ftr-489	1249	11	.	.	PUNCT
ftr-489	1250	1	,	,	PUNCT
ftr-489	1250	2	2	2	NUM
ftr-489	1250	3	35	35	NUM
ftr-489	1250	4	the	the	DET
ftr-489	1250	5	service	service	NOUN
ftr-489	1250	6	's	's	PART
ftr-489	1250	7	analysis	analysis	NOUN
ftr-489	1250	8	in	in	ADP
ftr-489	1250	9	notice	notice	NOUN
ftr-489	1250	10	87	87	NUM
ftr-489	1250	11	-	-	SYM
ftr-489	1250	12	66	66	NUM
ftr-489	1250	13	concludes	conclude	VERB
ftr-489	1250	14	that	that	SCONJ
ftr-489	1250	15	similar	similar	ADJ
ftr-489	1250	16	enterprises	enterprise	NOUN
ftr-489	1250	17	are	be	AUX
ftr-489	1250	18	not	not	PART
ftr-489	1250	19	similar	similar	ADJ
ftr-489	1250	20	if	if	SCONJ
ftr-489	1250	21	they	they	PRON
ftr-489	1250	22	are	be	AUX
ftr-489	1250	23	owned	own	VERB
ftr-489	1250	24	by	by	ADP
ftr-489	1250	25	differing	differ	VERB
ftr-489	1250	26	shareholders	shareholder	NOUN
ftr-489	1250	27	.	.	PUNCT
ftr-489	1251	1	yet	yet	ADV
ftr-489	1251	2	,	,	PUNCT
ftr-489	1251	3	that	that	PRON
ftr-489	1251	4	is	be	AUX
ftr-489	1251	5	the	the	DET
ftr-489	1251	6	exact	exact	ADJ
ftr-489	1251	7	situation	situation	NOUN
ftr-489	1251	8	to	to	PART
ftr-489	1251	9	which	which	DET
ftr-489	1251	10	paragraph	paragraph	NOUN
ftr-489	1251	11	5	5	NUM
ftr-489	1251	12	is	be	AUX
ftr-489	1251	13	supposed	suppose	VERB
ftr-489	1251	14	to	to	PART
ftr-489	1251	15	apply	apply	VERB
ftr-489	1251	16	!	!	PUNCT
ftr-489	1252	1	the	the	DET
ftr-489	1252	2	entities	entity	NOUN
ftr-489	1252	3	involved	involve	VERB
ftr-489	1252	4	are	be	AUX
ftr-489	1252	5	taxed	tax	VERB
ftr-489	1252	6	the	the	DET
ftr-489	1252	7	same	same	ADJ
ftr-489	1252	8	way	way	NOUN
ftr-489	1252	9	.	.	PUNCT
ftr-489	1253	1	that	that	PRON
ftr-489	1253	2	a	a	DET
ftr-489	1253	3	later	later	ADJ
ftr-489	1253	4	transaction	transaction	NOUN
ftr-489	1253	5	by	by	ADP
ftr-489	1253	6	a	a	DET
ftr-489	1253	7	shareholder	shareholder	NOUN
ftr-489	1253	8	would	would	AUX
ftr-489	1253	9	not	not	PART
ftr-489	1253	10	be	be	AUX
ftr-489	1253	11	subject	subject	ADJ
ftr-489	1253	12	to	to	ADP
ftr-489	1253	13	tax	tax	NOUN
ftr-489	1253	14	should	should	AUX
ftr-489	1253	15	not	not	PART
ftr-489	1253	16	be	be	AUX
ftr-489	1253	17	relevant	relevant	ADJ
ftr-489	1253	18	.	.	PUNCT
ftr-489	1254	1	under	under	ADP
ftr-489	1254	2	article	article	NOUN
ftr-489	1254	3	24(5	24(5	NUM
ftr-489	1254	4	)	)	PUNCT
ftr-489	1254	5	,	,	PUNCT
ftr-489	1254	6	the	the	DET
ftr-489	1254	7	tax	tax	NOUN
ftr-489	1254	8	on	on	ADP
ftr-489	1254	9	the	the	DET
ftr-489	1254	10	u.s	u.s	PROPN
ftr-489	1254	11	.	.	PROPN
ftr-489	1254	12	corporation	corporation	NOUN
ftr-489	1254	13	should	should	AUX
ftr-489	1254	14	be	be	AUX
ftr-489	1254	15	the	the	DET
ftr-489	1254	16	same	same	ADJ
ftr-489	1254	17	whether	whether	SCONJ
ftr-489	1254	18	the	the	DET
ftr-489	1254	19	similar	similar	ADJ
ftr-489	1254	20	enterprise	enterprise	NOUN
ftr-489	1254	21	is	be	AUX
ftr-489	1254	22	owned	own	VERB
ftr-489	1254	23	by	by	ADP
ftr-489	1254	24	foreign	foreign	ADJ
ftr-489	1254	25	or	or	CCONJ
ftr-489	1254	26	domestic	domestic	ADJ
ftr-489	1254	27	shareholders	shareholder	NOUN
ftr-489	1254	28	.	.	PUNCT
ftr-489	1255	1	indeed	indeed	ADV
ftr-489	1255	2	,	,	PUNCT
ftr-489	1255	3	since	since	SCONJ
ftr-489	1255	4	section	section	NOUN
ftr-489	1255	5	367(e)(2	367(e)(2	NUM
ftr-489	1255	6	)	)	PUNCT
ftr-489	1255	7	provides	provide	VERB
ftr-489	1255	8	the	the	DET
ftr-489	1255	9	same	same	ADJ
ftr-489	1255	10	sort	sort	NOUN
ftr-489	1255	11	of	of	ADP
ftr-489	1255	12	"	"	PUNCT
ftr-489	1255	13	compensatory	compensatory	ADJ
ftr-489	1255	14	"	"	PUNCT
ftr-489	1255	15	tax	tax	NOUN
ftr-489	1255	16	as	as	ADP
ftr-489	1255	17	that	that	PRON
ftr-489	1255	18	imposed	impose	VERB
ftr-489	1255	19	under	under	ADP
ftr-489	1255	20	certain	certain	ADJ
ftr-489	1255	21	provisions	provision	NOUN
ftr-489	1255	22	of	of	ADP
ftr-489	1255	23	firpta	firpta	NOUN
ftr-489	1255	24	and	and	CCONJ
ftr-489	1255	25	the	the	DET
ftr-489	1255	26	branch	branch	NOUN
ftr-489	1255	27	profits	profit	VERB
ftr-489	1255	28	tax	tax	NOUN
ftr-489	1255	29	,	,	PUNCT
ftr-489	1255	30	and	and	CCONJ
ftr-489	1255	31	since	since	SCONJ
ftr-489	1255	32	the	the	DET
ftr-489	1255	33	congress	congress	PROPN
ftr-489	1255	34	and	and	CCONJ
ftr-489	1255	35	treasury	treasury	PROPN
ftr-489	1255	36	departments	department	NOUN
ftr-489	1255	37	agree	agree	VERB
ftr-489	1255	38	that	that	SCONJ
ftr-489	1255	39	nondiscrimination	nondiscrimination	ADJ
ftr-489	1255	40	provisions	provision	NOUN
ftr-489	1255	41	apply	apply	VERB
ftr-489	1255	42	in	in	ADP
ftr-489	1255	43	the	the	DET
ftr-489	1255	44	latter	latter	ADJ
ftr-489	1255	45	cases	case	NOUN
ftr-489	1255	46	,	,	PUNCT
ftr-489	1255	47	they	they	PRON
ftr-489	1255	48	should	should	AUX
ftr-489	1255	49	apply	apply	VERB
ftr-489	1255	50	to	to	ADP
ftr-489	1255	51	section	section	NOUN
ftr-489	1255	52	367(e)(2	367(e)(2	NUM
ftr-489	1255	53	)	)	PUNCT
ftr-489	1255	54	as	as	ADV
ftr-489	1255	55	well	well	ADV
ftr-489	1255	56	.	.	PUNCT
ftr-489	1256	1	the	the	DET
ftr-489	1256	2	ali	ali	PROPN
ftr-489	1256	3	contends	contend	VERB
ftr-489	1256	4	that	that	SCONJ
ftr-489	1256	5	the	the	DET
ftr-489	1256	6	imposition	imposition	NOUN
ftr-489	1256	7	of	of	ADP
ftr-489	1256	8	one	one	NUM
ftr-489	1256	9	"	"	PUNCT
ftr-489	1256	10	layer	layer	NOUN
ftr-489	1256	11	"	"	PUNCT
ftr-489	1256	12	of	of	ADP
ftr-489	1256	13	tax	tax	NOUN
ftr-489	1256	14	on	on	ADP
ftr-489	1256	15	appreciated	appreciated	ADJ
ftr-489	1256	16	assets	asset	NOUN
ftr-489	1256	17	passing	pass	VERB
ftr-489	1256	18	in	in	ADP
ftr-489	1256	19	the	the	DET
ftr-489	1256	20	jurisdiction	jurisdiction	NOUN
ftr-489	1256	21	should	should	AUX
ftr-489	1256	22	not	not	PART
ftr-489	1256	23	be	be	AUX
ftr-489	1256	24	considered	consider	VERB
ftr-489	1256	25	discriminatory.236	discriminatory.236	ADJ
ftr-489	1256	26	using	use	VERB
ftr-489	1256	27	the	the	DET
ftr-489	1256	28	same	same	ADJ
ftr-489	1256	29	analysis	analysis	NOUN
ftr-489	1256	30	,	,	PUNCT
ftr-489	1256	31	the	the	DET
ftr-489	1256	32	ali	ali	PROPN
ftr-489	1256	33	concludes	conclude	VERB
ftr-489	1256	34	that	that	SCONJ
ftr-489	1256	35	gain	gain	NOUN
ftr-489	1256	36	should	should	AUX
ftr-489	1256	37	not	not	PART
ftr-489	1256	38	be	be	AUX
ftr-489	1256	39	recognized	recognize	VERB
ftr-489	1256	40	by	by	ADP
ftr-489	1256	41	a	a	DET
ftr-489	1256	42	u.s	u.s	PROPN
ftr-489	1256	43	.	.	PROPN
ftr-489	1256	44	corporation	corporation	NOUN
ftr-489	1256	45	on	on	ADP
ftr-489	1256	46	a	a	DET
ftr-489	1256	47	spin	spin	NOUN
ftr-489	1256	48	-	-	PUNCT
ftr-489	1256	49	off	off	NOUN
ftr-489	1256	50	or	or	CCONJ
ftr-489	1256	51	a	a	DET
ftr-489	1256	52	split	split	NOUN
ftr-489	1256	53	-	-	PUNCT
ftr-489	1256	54	off	off	NOUN
ftr-489	1256	55	of	of	ADP
ftr-489	1256	56	a	a	DET
ftr-489	1256	57	u.s	u.s	PROPN
ftr-489	1256	58	.	.	PROPN
ftr-489	1256	59	subsidiary	subsidiary	NOUN
ftr-489	1256	60	to	to	ADP
ftr-489	1256	61	foreign	foreign	ADJ
ftr-489	1256	62	shareholders	shareholder	NOUN
ftr-489	1256	63	since	since	SCONJ
ftr-489	1256	64	the	the	DET
ftr-489	1256	65	gain	gain	NOUN
ftr-489	1256	66	remains	remain	VERB
ftr-489	1256	67	subject	subject	ADJ
ftr-489	1256	68	to	to	ADP
ftr-489	1256	69	u.s	u.s	PROPN
ftr-489	1256	70	.	.	PROPN
ftr-489	1256	71	tax	tax	NOUN
ftr-489	1256	72	in	in	ADP
ftr-489	1256	73	the	the	DET
ftr-489	1256	74	future	future	NOUN
ftr-489	1256	75	,	,	PUNCT
ftr-489	1256	76	except	except	SCONJ
ftr-489	1256	77	for	for	ADP
ftr-489	1256	78	gain	gain	NOUN
ftr-489	1256	79	which	which	PRON
ftr-489	1256	80	accrued	accrue	VERB
ftr-489	1256	81	on	on	ADP
ftr-489	1256	82	the	the	DET
ftr-489	1256	83	stock	stock	NOUN
ftr-489	1256	84	of	of	ADP
ftr-489	1256	85	the	the	DET
ftr-489	1256	86	distributed	distribute	VERB
ftr-489	1256	87	corporation	corporation	NOUN
ftr-489	1256	88	while	while	SCONJ
ftr-489	1256	89	held	hold	VERB
ftr-489	1256	90	by	by	ADP
ftr-489	1256	91	the	the	DET
ftr-489	1256	92	distributing	distribute	VERB
ftr-489	1256	93	corporation	corporation	NOUN
ftr-489	1256	94	.	.	PUNCT
ftr-489	1257	1	if	if	SCONJ
ftr-489	1257	2	the	the	DET
ftr-489	1257	3	ali	ali	PROPN
ftr-489	1257	4	suggests	suggest	VERB
ftr-489	1257	5	these	these	DET
ftr-489	1257	6	results	result	NOUN
ftr-489	1257	7	as	as	ADP
ftr-489	1257	8	a	a	DET
ftr-489	1257	9	policy	policy	NOUN
ftr-489	1257	10	matter	matter	NOUN
ftr-489	1257	11	,	,	PUNCT
ftr-489	1257	12	it	it	PRON
ftr-489	1257	13	is	be	AUX
ftr-489	1257	14	hard	hard	ADJ
ftr-489	1257	15	to	to	PART
ftr-489	1257	16	disagree	disagree	VERB
ftr-489	1257	17	with	with	ADP
ftr-489	1257	18	that	that	DET
ftr-489	1257	19	conclusion	conclusion	NOUN
ftr-489	1257	20	.	.	PUNCT
ftr-489	1258	1	however	however	ADV
ftr-489	1258	2	,	,	PUNCT
ftr-489	1258	3	treaties	treaty	NOUN
ftr-489	1258	4	should	should	AUX
ftr-489	1258	5	be	be	AUX
ftr-489	1258	6	modified	modify	VERB
ftr-489	1258	7	by	by	ADP
ftr-489	1258	8	the	the	DET
ftr-489	1258	9	parties	party	NOUN
ftr-489	1258	10	or	or	CCONJ
ftr-489	1258	11	by	by	ADP
ftr-489	1258	12	an	an	DET
ftr-489	1258	13	appropriate	appropriate	ADJ
ftr-489	1258	14	agreement	agreement	NOUN
ftr-489	1258	15	of	of	ADP
ftr-489	1258	16	the	the	DET
ftr-489	1258	17	competent	competent	ADJ
ftr-489	1258	18	authorities	authority	NOUN
ftr-489	1258	19	;	;	PUNCT
ftr-489	1258	20	they	they	PRON
ftr-489	1258	21	should	should	AUX
ftr-489	1258	22	not	not	PART
ftr-489	1258	23	be	be	AUX
ftr-489	1258	24	modified	modify	VERB
ftr-489	1258	25	by	by	ADP
ftr-489	1258	26	a	a	DET
ftr-489	1258	27	tortured	tortured	ADJ
ftr-489	1258	28	analysis	analysis	NOUN
ftr-489	1258	29	,	,	PUNCT
ftr-489	1258	30	no	no	ADV
ftr-489	1258	31	matter	matter	ADV
ftr-489	1258	32	how	how	SCONJ
ftr-489	1258	33	apparently	apparently	ADV
ftr-489	1258	34	justified.237	justified.237	PROPN
ftr-489	1258	35	d.	d.	PROPN
ftr-489	1258	36	treaty	treaty	PROPN
ftr-489	1258	37	gain	gain	VERB
ftr-489	1258	38	on	on	ADP
ftr-489	1258	39	stock	stock	NOUN
ftr-489	1258	40	as	as	ADP
ftr-489	1258	41	a	a	DET
ftr-489	1258	42	dividend	dividend	NOUN
ftr-489	1258	43	during	during	ADP
ftr-489	1258	44	the	the	DET
ftr-489	1258	45	last	last	ADJ
ftr-489	1258	46	few	few	ADJ
ftr-489	1258	47	years	year	NOUN
ftr-489	1258	48	,	,	PUNCT
ftr-489	1258	49	congress	congress	PROPN
ftr-489	1258	50	has	have	AUX
ftr-489	1258	51	considered	consider	VERB
ftr-489	1258	52	treating	treat	VERB
ftr-489	1258	53	the	the	DET
ftr-489	1258	54	gain	gain	NOUN
ftr-489	1258	55	234	234	NUM
ftr-489	1258	56	.	.	PUNCT
ftr-489	1259	1	i	i	PRON
ftr-489	1259	2	d.	d.	PROPN
ftr-489	1259	3	235	235	NUM
ftr-489	1259	4	.	.	PUNCT
ftr-489	1259	5	1981	1981	NUM
ftr-489	1259	6	u.s	u.s	PROPN
ftr-489	1259	7	.	.	PROPN
ftr-489	1259	8	model	model	PROPN
ftr-489	1259	9	,	,	PUNCT
ftr-489	1259	10	supra	supra	PROPN
ftr-489	1259	11	note	note	NOUN
ftr-489	1259	12	7	7	NUM
ftr-489	1259	13	,	,	PUNCT
ftr-489	1259	14	art	art	NOUN
ftr-489	1259	15	.	.	PUNCT
ftr-489	1260	1	24	24	NUM
ftr-489	1260	2	,	,	PUNCT
ftr-489	1260	3	para	para	NOUN
ftr-489	1260	4	.	.	PUNCT
ftr-489	1261	1	5	5	NUM
ftr-489	1261	2	.	.	X
ftr-489	1261	3	236	236	NUM
ftr-489	1261	4	.	.	PUNCT
ftr-489	1261	5	a.l.i	a.l.i	PROPN
ftr-489	1261	6	.	.	PUNCT
ftr-489	1261	7	treaty	treaty	NOUN
ftr-489	1261	8	project	project	NOUN
ftr-489	1261	9	,	,	PUNCT
ftr-489	1261	10	supra	supra	PROPN
ftr-489	1261	11	note	note	PROPN
ftr-489	1261	12	5	5	NUM
ftr-489	1261	13	,	,	PUNCT
ftr-489	1261	14	v.b	v.b	PROPN
ftr-489	1261	15	.	.	PROPN
ftr-489	1261	16	237	237	NUM
ftr-489	1261	17	.	.	PUNCT
ftr-489	1262	1	note	note	VERB
ftr-489	1262	2	that	that	SCONJ
ftr-489	1262	3	the	the	DET
ftr-489	1262	4	temporary	temporary	ADJ
ftr-489	1262	5	regulations	regulation	NOUN
ftr-489	1262	6	defer	defer	VERB
ftr-489	1262	7	the	the	DET
ftr-489	1262	8	tax	tax	NOUN
ftr-489	1262	9	on	on	ADP
ftr-489	1262	10	assets	asset	NOUN
ftr-489	1262	11	that	that	PRON
ftr-489	1262	12	remain	remain	VERB
ftr-489	1262	13	used	used	ADJ
ftr-489	1262	14	in	in	ADP
ftr-489	1262	15	a	a	DET
ftr-489	1262	16	business	business	NOUN
ftr-489	1262	17	in	in	ADP
ftr-489	1262	18	the	the	DET
ftr-489	1262	19	united	united	PROPN
ftr-489	1262	20	states	states	PROPN
ftr-489	1262	21	.	.	PUNCT
ftr-489	1263	1	see	see	VERB
ftr-489	1263	2	temp	temp	NOUN
ftr-489	1263	3	.	.	PUNCT
ftr-489	1264	1	treas	treas	PROPN
ftr-489	1264	2	.	.	PUNCT
ftr-489	1265	1	reg	reg	PROPN
ftr-489	1265	2	.	.	PUNCT
ftr-489	1266	1	§	§	PROPN
ftr-489	1266	2	1.367(e)-2t(b)(2	1.367(e)-2t(b)(2	NUM
ftr-489	1266	3	)	)	PUNCT
ftr-489	1266	4	.	.	PUNCT
ftr-489	1267	1	[	[	X
ftr-489	1267	2	val	val	NOUN
ftr-489	1267	3	1:2	1:2	NUM
ftr-489	1267	4	treaty	treaty	NOUN
ftr-489	1267	5	-	-	PUNCT
ftr-489	1267	6	based	base	VERB
ftr-489	1267	7	nondiscrimzination	nondiscrimzination	NOUN
ftr-489	1267	8	or	or	CCONJ
ftr-489	1267	9	loss	loss	NOUN
ftr-489	1267	10	from	from	ADP
ftr-489	1267	11	the	the	DET
ftr-489	1267	12	disposition	disposition	NOUN
ftr-489	1267	13	of	of	ADP
ftr-489	1267	14	stock	stock	NOUN
ftr-489	1267	15	of	of	ADP
ftr-489	1267	16	a	a	DET
ftr-489	1267	17	domestic	domestic	ADJ
ftr-489	1267	18	corporation	corporation	NOUN
ftr-489	1267	19	by	by	ADP
ftr-489	1267	20	a	a	DET
ftr-489	1267	21	ten	ten	NUM
ftr-489	1267	22	percent	percent	NOUN
ftr-489	1267	23	foreign	foreign	ADJ
ftr-489	1267	24	shareholder	shareholder	NOUN
ftr-489	1267	25	as	as	SCONJ
ftr-489	1267	26	income	income	NOUN
ftr-489	1267	27	effectively	effectively	ADV
ftr-489	1267	28	connected	connect	VERB
ftr-489	1267	29	with	with	ADP
ftr-489	1267	30	a	a	DET
ftr-489	1267	31	trade	trade	NOUN
ftr-489	1267	32	or	or	CCONJ
ftr-489	1267	33	business	business	NOUN
ftr-489	1267	34	and	and	CCONJ
ftr-489	1267	35	attributable	attributable	ADJ
ftr-489	1267	36	to	to	ADP
ftr-489	1267	37	a	a	DET
ftr-489	1267	38	permanent	permanent	ADJ
ftr-489	1267	39	establishment	establishment	NOUN
ftr-489	1267	40	in	in	ADP
ftr-489	1267	41	the	the	DET
ftr-489	1267	42	united	united	PROPN
ftr-489	1267	43	states	states	PROPN
ftr-489	1267	44	.	.	PUNCT
ftr-489	1268	1	8	8	NUM
ftr-489	1268	2	since	since	SCONJ
ftr-489	1268	3	many	many	ADJ
ftr-489	1268	4	of	of	ADP
ftr-489	1268	5	the	the	DET
ftr-489	1268	6	u.s	u.s	PROPN
ftr-489	1268	7	.	.	PROPN
ftr-489	1268	8	treaties	treaty	NOUN
ftr-489	1268	9	prevent	prevent	VERB
ftr-489	1268	10	imposition	imposition	NOUN
ftr-489	1268	11	of	of	ADP
ftr-489	1268	12	a	a	DET
ftr-489	1268	13	u.s	u.s	PROPN
ftr-489	1268	14	.	.	PROPN
ftr-489	1268	15	tax	tax	NOUN
ftr-489	1268	16	on	on	ADP
ftr-489	1268	17	the	the	DET
ftr-489	1268	18	sale	sale	NOUN
ftr-489	1268	19	of	of	ADP
ftr-489	1268	20	stock	stock	NOUN
ftr-489	1268	21	,	,	PUNCT
ftr-489	1268	22	this	this	DET
ftr-489	1268	23	proposed	propose	VERB
ftr-489	1268	24	legislation	legislation	NOUN
ftr-489	1268	25	has	have	AUX
ftr-489	1268	26	included	include	VERB
ftr-489	1268	27	provisions	provision	NOUN
ftr-489	1268	28	that	that	PRON
ftr-489	1268	29	would	would	AUX
ftr-489	1268	30	treat	treat	VERB
ftr-489	1268	31	liquidating	liquidating	NOUN
ftr-489	1268	32	distributions	distribution	NOUN
ftr-489	1268	33	and	and	CCONJ
ftr-489	1268	34	redemptions	redemption	NOUN
ftr-489	1268	35	as	as	ADP
ftr-489	1268	36	dividends	dividend	NOUN
ftr-489	1268	37	in	in	ADP
ftr-489	1268	38	those	those	DET
ftr-489	1268	39	situations	situation	NOUN
ftr-489	1268	40	.	.	PUNCT
ftr-489	1269	1	in	in	ADP
ftr-489	1269	2	response	response	NOUN
ftr-489	1269	3	to	to	ADP
ftr-489	1269	4	claims	claim	NOUN
ftr-489	1269	5	of	of	ADP
ftr-489	1269	6	discrimination	discrimination	NOUN
ftr-489	1269	7	,	,	PUNCT
ftr-489	1269	8	the	the	DET
ftr-489	1269	9	explanation	explanation	NOUN
ftr-489	1269	10	accompanying	accompany	VERB
ftr-489	1269	11	one	one	NUM
ftr-489	1269	12	of	of	ADP
ftr-489	1269	13	these	these	DET
ftr-489	1269	14	bills	bill	NOUN
ftr-489	1269	15	stated	state	VERB
ftr-489	1269	16	:	:	PUNCT
ftr-489	1269	17	it	it	PRON
ftr-489	1269	18	is	be	AUX
ftr-489	1269	19	further	far	ADV
ftr-489	1269	20	understood	understand	VERB
ftr-489	1269	21	that	that	SCONJ
ftr-489	1269	22	application	application	NOUN
ftr-489	1269	23	of	of	ADP
ftr-489	1269	24	the	the	DET
ftr-489	1269	25	bill	bill	NOUN
ftr-489	1269	26	's	's	PART
ftr-489	1269	27	dividend	dividend	NOUN
ftr-489	1269	28	definition	definition	NOUN
ftr-489	1269	29	rule	rule	NOUN
ftr-489	1269	30	only	only	ADV
ftr-489	1269	31	to	to	ADP
ftr-489	1269	32	liquidating	liquidating	NOUN
ftr-489	1269	33	and	and	CCONJ
ftr-489	1269	34	redemption	redemption	NOUN
ftr-489	1269	35	gains	gain	NOUN
ftr-489	1269	36	realized	realize	VERB
ftr-489	1269	37	by	by	ADP
ftr-489	1269	38	certain	certain	ADJ
ftr-489	1269	39	foreign	foreign	ADJ
ftr-489	1269	40	persons	person	NOUN
ftr-489	1269	41	does	do	AUX
ftr-489	1269	42	not	not	PART
ftr-489	1269	43	violate	violate	VERB
ftr-489	1269	44	a	a	DET
ftr-489	1269	45	typical	typical	ADJ
ftr-489	1269	46	treaty	treaty	NOUN
ftr-489	1269	47	nondiscrimination	nondiscrimination	NOUN
ftr-489	1269	48	provision	provision	NOUN
ftr-489	1269	49	.	.	PUNCT
ftr-489	1270	1	among	among	ADP
ftr-489	1270	2	other	other	ADJ
ftr-489	1270	3	things	thing	NOUN
ftr-489	1270	4	,	,	PUNCT
ftr-489	1270	5	it	it	PRON
ftr-489	1270	6	is	be	AUX
ftr-489	1270	7	believed	believe	VERB
ftr-489	1270	8	that	that	SCONJ
ftr-489	1270	9	a	a	DET
ftr-489	1270	10	u.s	u.s	PROPN
ftr-489	1270	11	.	.	PROPN
ftr-489	1270	12	shareholder	shareholder	NOUN
ftr-489	1270	13	and	and	CCONJ
ftr-489	1270	14	a	a	DET
ftr-489	1270	15	foreign	foreign	ADJ
ftr-489	1270	16	shareholder	shareholder	NOUN
ftr-489	1270	17	are	be	AUX
ftr-489	1270	18	not	not	PART
ftr-489	1270	19	similarly	similarly	ADV
ftr-489	1270	20	situated	situate	VERB
ftr-489	1270	21	for	for	ADP
ftr-489	1270	22	this	this	DET
ftr-489	1270	23	purpose	purpose	NOUN
ftr-489	1270	24	.	.	PUNCT
ftr-489	1271	1	a	a	DET
ftr-489	1271	2	liquidating	liquidate	VERB
ftr-489	1271	3	distribution	distribution	NOUN
ftr-489	1271	4	or	or	CCONJ
ftr-489	1271	5	redemption	redemption	NOUN
ftr-489	1271	6	distribution	distribution	NOUN
ftr-489	1271	7	by	by	ADP
ftr-489	1271	8	a	a	DET
ftr-489	1271	9	foreign	foreign	ADJ
ftr-489	1271	10	-	-	PUNCT
ftr-489	1271	11	owned	own	VERB
ftr-489	1271	12	corporation	corporation	NOUN
ftr-489	1271	13	may	may	AUX
ftr-489	1271	14	permanently	permanently	ADV
ftr-489	1271	15	remove	remove	VERB
ftr-489	1271	16	u.s	u.s	PROPN
ftr-489	1271	17	.	.	PROPN
ftr-489	1271	18	corporate	corporate	ADJ
ftr-489	1271	19	earnings	earning	NOUN
ftr-489	1271	20	from	from	ADP
ftr-489	1271	21	u.s	u.s	PROPN
ftr-489	1271	22	.	.	PROPN
ftr-489	1271	23	shareholder	shareholder	NOUN
ftr-489	1271	24	-	-	PUNCT
ftr-489	1271	25	level	level	NOUN
ftr-489	1271	26	taxing	tax	VERB
ftr-489	1271	27	jurisdiction	jurisdiction	NOUN
ftr-489	1271	28	(	(	PUNCT
ftr-489	1271	29	which	which	PRON
ftr-489	1271	30	all	all	DET
ftr-489	1271	31	u.s	u.s	PROPN
ftr-489	1271	32	.	.	PROPN
ftr-489	1271	33	treaties	treaty	NOUN
ftr-489	1271	34	retain	retain	VERB
ftr-489	1271	35	to	to	ADP
ftr-489	1271	36	some	some	DET
ftr-489	1271	37	extent	extent	NOUN
ftr-489	1271	38	)	)	PUNCT
ftr-489	1271	39	,	,	PUNCT
ftr-489	1271	40	while	while	SCONJ
ftr-489	1271	41	in	in	ADP
ftr-489	1271	42	the	the	DET
ftr-489	1271	43	liquidation	liquidation	NOUN
ftr-489	1271	44	of	of	ADP
ftr-489	1271	45	(	(	PUNCT
ftr-489	1271	46	or	or	CCONJ
ftr-489	1271	47	redemption	redemption	NOUN
ftr-489	1271	48	of	of	ADP
ftr-489	1271	49	shares	share	NOUN
ftr-489	1271	50	in	in	ADP
ftr-489	1271	51	)	)	PUNCT
ftr-489	1271	52	the	the	DET
ftr-489	1271	53	u.s.-owned	u.s.-owned	ADJ
ftr-489	1271	54	corporation	corporation	NOUN
ftr-489	1271	55	the	the	DET
ftr-489	1271	56	earnings	earning	NOUN
ftr-489	1271	57	will	will	AUX
ftr-489	1271	58	remain	remain	VERB
ftr-489	1271	59	in	in	ADP
ftr-489	1271	60	u.s	u.s	PROPN
ftr-489	1271	61	.	.	PROPN
ftr-489	1271	62	taxing	tax	VERB
ftr-489	1271	63	jurisdiction	jurisdiction	NOUN
ftr-489	1271	64	,	,	PUNCT
ftr-489	1271	65	assuring	assure	VERB
ftr-489	1271	66	u.s	u.s	PROPN
ftr-489	1271	67	.	.	PROPN
ftr-489	1271	68	shareholder	shareholder	NOUN
ftr-489	1271	69	-	-	PUNCT
ftr-489	1271	70	level	level	NOUN
ftr-489	1271	71	taxation	taxation	NOUN
ftr-489	1271	72	.	.	PUNCT
ftr-489	1272	1	-9	-9	INTJ
ftr-489	1272	2	this	this	PRON
ftr-489	1272	3	is	be	AUX
ftr-489	1272	4	the	the	DET
ftr-489	1272	5	same	same	ADJ
ftr-489	1272	6	justification	justification	NOUN
ftr-489	1272	7	given	give	VERB
ftr-489	1272	8	for	for	ADP
ftr-489	1272	9	section	section	NOUN
ftr-489	1272	10	367(e)(2	367(e)(2	NUM
ftr-489	1272	11	)	)	PUNCT
ftr-489	1272	12	and	and	CCONJ
ftr-489	1272	13	it	it	PRON
ftr-489	1272	14	suffers	suffer	VERB
ftr-489	1272	15	from	from	ADP
ftr-489	1272	16	the	the	DET
ftr-489	1272	17	same	same	ADJ
ftr-489	1272	18	infirmities	infirmity	NOUN
ftr-489	1272	19	.	.	PUNCT
ftr-489	1273	1	however	however	ADV
ftr-489	1273	2	,	,	PUNCT
ftr-489	1273	3	these	these	DET
ftr-489	1273	4	proposals	proposal	NOUN
ftr-489	1273	5	seem	seem	VERB
ftr-489	1273	6	more	more	ADV
ftr-489	1273	7	odious	odious	ADJ
ftr-489	1273	8	coming	come	VERB
ftr-489	1273	9	from	from	ADP
ftr-489	1273	10	congress	congress	PROPN
ftr-489	1273	11	and	and	CCONJ
ftr-489	1273	12	adopting	adopt	VERB
ftr-489	1273	13	so	so	ADV
ftr-489	1273	14	transparent	transparent	ADJ
ftr-489	1273	15	a	a	DET
ftr-489	1273	16	mechanism	mechanism	NOUN
ftr-489	1273	17	of	of	ADP
ftr-489	1273	18	overriding	override	VERB
ftr-489	1273	19	treaties	treaty	NOUN
ftr-489	1273	20	.	.	PUNCT
ftr-489	1274	1	e.	e.	PROPN
ftr-489	1274	2	partnership	partnership	PROPN
ftr-489	1274	3	withholding	withhold	VERB
ftr-489	1274	4	as	as	SCONJ
ftr-489	1274	5	noted	note	VERB
ftr-489	1274	6	above	above	ADV
ftr-489	1274	7	,	,	PUNCT
ftr-489	1274	8	article	article	NOUN
ftr-489	1274	9	24(5	24(5	NUM
ftr-489	1274	10	)	)	PUNCT
ftr-489	1274	11	of	of	ADP
ftr-489	1274	12	the	the	DET
ftr-489	1274	13	1981	1981	NUM
ftr-489	1274	14	u.s	u.s	PROPN
ftr-489	1274	15	.	.	PROPN
ftr-489	1274	16	model	model	NOUN
ftr-489	1274	17	is	be	AUX
ftr-489	1274	18	not	not	PART
ftr-489	1274	19	limited	limit	VERB
ftr-489	1274	20	to	to	ADP
ftr-489	1274	21	corporations	corporation	NOUN
ftr-489	1274	22	,	,	PUNCT
ftr-489	1274	23	since	since	SCONJ
ftr-489	1274	24	it	it	PRON
ftr-489	1274	25	covers	cover	VERB
ftr-489	1274	26	"	"	PUNCT
ftr-489	1274	27	enterprises	enterprise	NOUN
ftr-489	1274	28	.	.	PUNCT
ftr-489	1274	29	"	"	PUNCT
ftr-489	1275	1	2	2	NUM
ftr-489	1275	2	a	a	DET
ftr-489	1275	3	partnership	partnership	NOUN
ftr-489	1275	4	conducting	conduct	VERB
ftr-489	1275	5	a	a	DET
ftr-489	1275	6	business	business	NOUN
ftr-489	1275	7	is	be	AUX
ftr-489	1275	8	such	such	DET
ftr-489	1275	9	an	an	DET
ftr-489	1275	10	enterprise	enterprise	NOUN
ftr-489	1275	11	.	.	PUNCT
ftr-489	1276	1	since	since	SCONJ
ftr-489	1276	2	a	a	DET
ftr-489	1276	3	partnership	partnership	NOUN
ftr-489	1276	4	is	be	AUX
ftr-489	1276	5	not	not	PART
ftr-489	1276	6	generally	generally	ADV
ftr-489	1276	7	a	a	DET
ftr-489	1276	8	taxable	taxable	ADJ
ftr-489	1276	9	entity	entity	NOUN
ftr-489	1276	10	in	in	ADP
ftr-489	1276	11	the	the	DET
ftr-489	1276	12	united	united	PROPN
ftr-489	1276	13	states	states	PROPN
ftr-489	1276	14	,	,	PUNCT
ftr-489	1276	15	it	it	PRON
ftr-489	1276	16	is	be	AUX
ftr-489	1276	17	rare	rare	ADJ
ftr-489	1276	18	that	that	SCONJ
ftr-489	1276	19	this	this	DET
ftr-489	1276	20	provision	provision	NOUN
ftr-489	1276	21	will	will	AUX
ftr-489	1276	22	be	be	AUX
ftr-489	1276	23	applicable	applicable	ADJ
ftr-489	1276	24	in	in	ADP
ftr-489	1276	25	the	the	DET
ftr-489	1276	26	united	united	PROPN
ftr-489	1276	27	states	states	PROPN
ftr-489	1276	28	.	.	PUNCT
ftr-489	1277	1	on	on	ADP
ftr-489	1277	2	the	the	DET
ftr-489	1277	3	other	other	ADJ
ftr-489	1277	4	hand	hand	NOUN
ftr-489	1277	5	,	,	PUNCT
ftr-489	1277	6	a	a	DET
ftr-489	1277	7	nonresident	nonresident	ADJ
ftr-489	1277	8	alien	alien	ADJ
ftr-489	1277	9	individual	individual	ADJ
ftr-489	1277	10	or	or	CCONJ
ftr-489	1277	11	foreign	foreign	ADJ
ftr-489	1277	12	corporation	corporation	NOUN
ftr-489	1277	13	is	be	AUX
ftr-489	1277	14	considered	consider	VERB
ftr-489	1277	15	as	as	ADP
ftr-489	1277	16	being	be	AUX
ftr-489	1277	17	engaged	engage	VERB
ftr-489	1277	18	in	in	ADP
ftr-489	1277	19	a	a	DET
ftr-489	1277	20	trade	trade	NOUN
ftr-489	1277	21	or	or	CCONJ
ftr-489	1277	22	business	business	NOUN
ftr-489	1277	23	in	in	ADP
ftr-489	1277	24	238	238	NUM
ftr-489	1277	25	.	.	PUNCT
ftr-489	1278	1	see	see	VERB
ftr-489	1278	2	e.g.	e.g.	ADV
ftr-489	1278	3	,	,	PUNCT
ftr-489	1278	4	h.r	h.r	PROPN
ftr-489	1278	5	.	.	PROPN
ftr-489	1278	6	5270	5270	NUM
ftr-489	1278	7	,	,	PUNCT
ftr-489	1278	8	102d	102d	X
ftr-489	1278	9	cong	cong	NOUN
ftr-489	1278	10	.	.	PROPN
ftr-489	1278	11	,	,	PUNCT
ftr-489	1278	12	2d	2d	NUM
ftr-489	1278	13	sess	sess	NOUN
ftr-489	1278	14	.	.	PUNCT
ftr-489	1279	1	§	§	PROPN
ftr-489	1279	2	301	301	NUM
ftr-489	1279	3	(	(	PUNCT
ftr-489	1279	4	1992	1992	NUM
ftr-489	1279	5	)	)	PUNCT
ftr-489	1279	6	;	;	PUNCT
ftr-489	1279	7	h.r	h.r	PROPN
ftr-489	1279	8	.	.	PROPN
ftr-489	1279	9	4308	4308	NUM
ftr-489	1279	10	,	,	PUNCT
ftr-489	1279	11	101st	101st	PROPN
ftr-489	1279	12	cong	cong	PROPN
ftr-489	1279	13	.	.	PROPN
ftr-489	1279	14	,	,	PUNCT
ftr-489	1279	15	2d	2d	NUM
ftr-489	1279	16	sess	sess	NOUN
ftr-489	1279	17	.	.	PUNCT
ftr-489	1280	1	§	§	PROPN
ftr-489	1280	2	201	201	NUM
ftr-489	1280	3	(	(	PUNCT
ftr-489	1280	4	1990	1990	NUM
ftr-489	1280	5	)	)	PUNCT
ftr-489	1280	6	.	.	PUNCT
ftr-489	1281	1	239	239	NUM
ftr-489	1281	2	.	.	PUNCT
ftr-489	1282	1	technical	technical	ADJ
ftr-489	1282	2	description	description	NOUN
ftr-489	1282	3	accompanying	accompany	VERB
ftr-489	1282	4	h.r	h.r	PROPN
ftr-489	1282	5	.	.	PROPN
ftr-489	1282	6	4308	4308	NUM
ftr-489	1282	7	,	,	PUNCT
ftr-489	1282	8	101st	101st	PROPN
ftr-489	1282	9	cong	cong	PROPN
ftr-489	1282	10	..	..	PUNCT
ftr-489	1282	11	2d	2d	NUM
ftr-489	1282	12	sess	sess	NOUN
ftr-489	1282	13	.	.	PUNCT
ftr-489	1283	1	(	(	PUNCT
ftr-489	1283	2	1990	1990	NUM
ftr-489	1283	3	)	)	PUNCT
ftr-489	1283	4	,	,	PUNCT
ftr-489	1283	5	tax	tax	NOUN
ftr-489	1283	6	notes	note	NOUN
ftr-489	1283	7	microfiche	microfiche	NOUN
ftr-489	1283	8	database	database	PROPN
ftr-489	1283	9	,	,	PUNCT
ftr-489	1283	10	doc	doc	PROPN
ftr-489	1283	11	.	.	PROPN
ftr-489	1283	12	90	90	NUM
ftr-489	1283	13	-	-	SYM
ftr-489	1283	14	2228	2228	NUM
ftr-489	1283	15	,	,	PUNCT
ftr-489	1283	16	fiche	fiche	PROPN
ftr-489	1283	17	462	462	NUM
ftr-489	1283	18	.	.	PROPN
ftr-489	1283	19	240	240	NUM
ftr-489	1283	20	.	.	PUNCT
ftr-489	1284	1	see	see	VERB
ftr-489	1284	2	supra	supra	ADJ
ftr-489	1284	3	text	text	NOUN
ftr-489	1284	4	accompanying	accompanying	ADJ
ftr-489	1284	5	note	note	NOUN
ftr-489	1284	6	224	224	NUM
ftr-489	1284	7	.	.	PUNCT
ftr-489	1285	1	241	241	X
ftr-489	1285	2	.	.	PUNCT
ftr-489	1285	3	irc	irc	PROPN
ftr-489	1285	4	§	§	PROPN
ftr-489	1285	5	701	701	NUM
ftr-489	1285	6	.	.	SYM
ftr-489	1285	7	19921	19921	NUM
ftr-489	1285	8	florida	florida	PROPN
ftr-489	1285	9	tax	tax	PROPN
ftr-489	1285	10	review	review	NOUN
ftr-489	1285	11	the	the	DET
ftr-489	1285	12	united	united	PROPN
ftr-489	1285	13	states	states	PROPN
ftr-489	1285	14	if	if	SCONJ
ftr-489	1285	15	the	the	DET
ftr-489	1285	16	partnership	partnership	NOUN
ftr-489	1285	17	of	of	ADP
ftr-489	1285	18	which	which	PRON
ftr-489	1285	19	such	such	ADJ
ftr-489	1285	20	individual	individual	NOUN
ftr-489	1285	21	or	or	CCONJ
ftr-489	1285	22	corporation	corporation	NOUN
ftr-489	1285	23	is	be	AUX
ftr-489	1285	24	a	a	DET
ftr-489	1285	25	member	member	NOUN
ftr-489	1285	26	is	be	AUX
ftr-489	1285	27	so	so	ADV
ftr-489	1285	28	engaged.242	engaged.242	PROPN
ftr-489	1285	29	thus	thus	ADV
ftr-489	1285	30	,	,	PUNCT
ftr-489	1285	31	it	it	PRON
ftr-489	1285	32	would	would	AUX
ftr-489	1285	33	appear	appear	VERB
ftr-489	1285	34	that	that	SCONJ
ftr-489	1285	35	the	the	DET
ftr-489	1285	36	ownership	ownership	NOUN
ftr-489	1285	37	provision	provision	NOUN
ftr-489	1285	38	is	be	AUX
ftr-489	1285	39	applicable	applicable	ADJ
ftr-489	1285	40	to	to	ADP
ftr-489	1285	41	the	the	DET
ftr-489	1285	42	individual	individual	ADJ
ftr-489	1285	43	partners	partner	NOUN
ftr-489	1285	44	in	in	ADP
ftr-489	1285	45	the	the	DET
ftr-489	1285	46	partnership	partnership	NOUN
ftr-489	1285	47	.	.	PUNCT
ftr-489	1286	1	section	section	NOUN
ftr-489	1286	2	1446	1446	NUM
ftr-489	1286	3	of	of	ADP
ftr-489	1286	4	the	the	DET
ftr-489	1286	5	code	code	NOUN
ftr-489	1286	6	requires	require	VERB
ftr-489	1286	7	a	a	DET
ftr-489	1286	8	partnership	partnership	NOUN
ftr-489	1286	9	that	that	PRON
ftr-489	1286	10	includes	include	VERB
ftr-489	1286	11	nonresident	nonresident	ADJ
ftr-489	1286	12	alien	alien	ADJ
ftr-489	1286	13	partners	partner	NOUN
ftr-489	1286	14	to	to	PART
ftr-489	1286	15	withhold	withhold	VERB
ftr-489	1286	16	tax	tax	NOUN
ftr-489	1286	17	on	on	ADP
ftr-489	1286	18	those	those	DET
ftr-489	1286	19	partners	partner	NOUN
ftr-489	1286	20	'	'	PART
ftr-489	1286	21	shares	share	NOUN
ftr-489	1286	22	of	of	ADP
ftr-489	1286	23	partnership	partnership	NOUN
ftr-489	1286	24	income	income	NOUN
ftr-489	1286	25	where	where	SCONJ
ftr-489	1286	26	the	the	DET
ftr-489	1286	27	partnership	partnership	NOUN
ftr-489	1286	28	has	have	AUX
ftr-489	1286	29	income	income	NOUN
ftr-489	1286	30	effectively	effectively	ADV
ftr-489	1286	31	connected	connect	VERB
ftr-489	1286	32	,	,	PUNCT
ftr-489	1286	33	or	or	CCONJ
ftr-489	1286	34	treated	treat	VERB
ftr-489	1286	35	as	as	SCONJ
ftr-489	1286	36	effectively	effectively	ADV
ftr-489	1286	37	connected	connect	VERB
ftr-489	1286	38	,	,	PUNCT
ftr-489	1286	39	with	with	ADP
ftr-489	1286	40	the	the	DET
ftr-489	1286	41	conduct	conduct	NOUN
ftr-489	1286	42	of	of	ADP
ftr-489	1286	43	a	a	DET
ftr-489	1286	44	trade	trade	NOUN
ftr-489	1286	45	or	or	CCONJ
ftr-489	1286	46	business	business	NOUN
ftr-489	1286	47	in	in	ADP
ftr-489	1286	48	the	the	DET
ftr-489	1286	49	united	united	PROPN
ftr-489	1286	50	states	states	PROPN
ftr-489	1286	51	.	.	PUNCT
ftr-489	1287	1	each	each	DET
ftr-489	1287	2	foreign	foreign	ADJ
ftr-489	1287	3	partner	partner	NOUN
ftr-489	1287	4	of	of	ADP
ftr-489	1287	5	the	the	DET
ftr-489	1287	6	partnership	partnership	NOUN
ftr-489	1287	7	is	be	AUX
ftr-489	1287	8	allowed	allow	VERB
ftr-489	1287	9	a	a	DET
ftr-489	1287	10	credit	credit	NOUN
ftr-489	1287	11	for	for	ADP
ftr-489	1287	12	such	such	ADJ
ftr-489	1287	13	partner	partner	NOUN
ftr-489	1287	14	's	's	PART
ftr-489	1287	15	share	share	NOUN
ftr-489	1287	16	of	of	ADP
ftr-489	1287	17	the	the	DET
ftr-489	1287	18	withholding	withholding	NOUN
ftr-489	1287	19	tax	tax	NOUN
ftr-489	1287	20	paid	pay	VERB
ftr-489	1287	21	by	by	ADP
ftr-489	1287	22	the	the	DET
ftr-489	1287	23	partnership.243	partnership.243	PROPN
ftr-489	1287	24	article	article	NOUN
ftr-489	1287	25	24(5	24(5	NUM
ftr-489	1287	26	)	)	PUNCT
ftr-489	1287	27	of	of	ADP
ftr-489	1287	28	the	the	DET
ftr-489	1287	29	1981	1981	NUM
ftr-489	1287	30	u.s	u.s	PROPN
ftr-489	1287	31	.	.	PROPN
ftr-489	1287	32	model	model	NOUN
ftr-489	1287	33	provides	provide	VERB
ftr-489	1287	34	that	that	SCONJ
ftr-489	1287	35	the	the	DET
ftr-489	1287	36	foreign	foreign	NOUN
ftr-489	1287	37	-	-	PUNCT
ftr-489	1287	38	owned	own	VERB
ftr-489	1287	39	domestic	domestic	ADJ
ftr-489	1287	40	enterprise	enterprise	NOUN
ftr-489	1287	41	shall	shall	AUX
ftr-489	1287	42	not	not	PART
ftr-489	1287	43	be	be	AUX
ftr-489	1287	44	subjected	subject	VERB
ftr-489	1287	45	to	to	ADP
ftr-489	1287	46	any	any	DET
ftr-489	1287	47	taxation	taxation	NOUN
ftr-489	1287	48	or	or	CCONJ
ftr-489	1287	49	any	any	DET
ftr-489	1287	50	requirement	requirement	NOUN
ftr-489	1287	51	connected	connect	VERB
ftr-489	1287	52	therewith	therewith	NOUN
ftr-489	1287	53	that	that	PRON
ftr-489	1287	54	is	be	AUX
ftr-489	1287	55	other	other	ADJ
ftr-489	1287	56	or	or	CCONJ
ftr-489	1287	57	more	more	ADV
ftr-489	1287	58	burdensome	burdensome	ADJ
ftr-489	1287	59	than	than	ADP
ftr-489	1287	60	the	the	DET
ftr-489	1287	61	taxation	taxation	NOUN
ftr-489	1287	62	and	and	CCONJ
ftr-489	1287	63	connected	connected	ADJ
ftr-489	1287	64	requirements	requirement	NOUN
ftr-489	1287	65	to	to	PART
ftr-489	1287	66	which	which	PRON
ftr-489	1287	67	a	a	DET
ftr-489	1287	68	similar	similar	ADJ
ftr-489	1287	69	enterprise	enterprise	NOUN
ftr-489	1287	70	of	of	ADP
ftr-489	1287	71	the	the	DET
ftr-489	1287	72	united	united	PROPN
ftr-489	1287	73	states	states	PROPN
ftr-489	1287	74	is	be	AUX
ftr-489	1287	75	subjected	subject	VERB
ftr-489	1287	76	.	.	PUNCT
ftr-489	1288	1	a	a	DET
ftr-489	1288	2	partnership	partnership	NOUN
ftr-489	1288	3	owned	own	VERB
ftr-489	1288	4	by	by	ADP
ftr-489	1288	5	u.s	u.s	PROPN
ftr-489	1288	6	.	.	PROPN
ftr-489	1288	7	taxpayers	taxpayer	NOUN
ftr-489	1288	8	is	be	AUX
ftr-489	1288	9	not	not	PART
ftr-489	1288	10	required	require	VERB
ftr-489	1288	11	to	to	PART
ftr-489	1288	12	withhold	withhold	VERB
ftr-489	1288	13	on	on	ADP
ftr-489	1288	14	payments	payment	NOUN
ftr-489	1288	15	to	to	ADP
ftr-489	1288	16	its	its	PRON
ftr-489	1288	17	partners	partner	NOUN
ftr-489	1288	18	.	.	PUNCT
ftr-489	1289	1	it	it	PRON
ftr-489	1289	2	could	could	AUX
ftr-489	1289	3	be	be	AUX
ftr-489	1289	4	argued	argue	VERB
ftr-489	1289	5	,	,	PUNCT
ftr-489	1289	6	however	however	ADV
ftr-489	1289	7	,	,	PUNCT
ftr-489	1289	8	that	that	SCONJ
ftr-489	1289	9	the	the	DET
ftr-489	1289	10	withholding	withholding	NOUN
ftr-489	1289	11	tax	tax	NOUN
ftr-489	1289	12	is	be	AUX
ftr-489	1289	13	only	only	ADV
ftr-489	1289	14	a	a	DET
ftr-489	1289	15	necessary	necessary	ADJ
ftr-489	1289	16	procedural	procedural	ADJ
ftr-489	1289	17	and	and	CCONJ
ftr-489	1289	18	collection	collection	NOUN
ftr-489	1289	19	device	device	NOUN
ftr-489	1289	20	;	;	PUNCT
ftr-489	1289	21	since	since	SCONJ
ftr-489	1289	22	the	the	DET
ftr-489	1289	23	foreign	foreign	ADJ
ftr-489	1289	24	partner	partner	NOUN
ftr-489	1289	25	may	may	AUX
ftr-489	1289	26	claim	claim	VERB
ftr-489	1289	27	a	a	DET
ftr-489	1289	28	credit	credit	NOUN
ftr-489	1289	29	for	for	ADP
ftr-489	1289	30	the	the	DET
ftr-489	1289	31	tax	tax	NOUN
ftr-489	1289	32	withheld	withhold	VERB
ftr-489	1289	33	.	.	PUNCT
ftr-489	1290	1	in	in	ADP
ftr-489	1290	2	other	other	ADJ
ftr-489	1290	3	words	word	NOUN
ftr-489	1290	4	,	,	PUNCT
ftr-489	1290	5	some	some	PRON
ftr-489	1290	6	would	would	AUX
ftr-489	1290	7	say	say	VERB
ftr-489	1290	8	this	this	PRON
ftr-489	1290	9	is	be	AUX
ftr-489	1290	10	just	just	ADV
ftr-489	1290	11	another	another	DET
ftr-489	1290	12	example	example	NOUN
ftr-489	1290	13	of	of	ADP
ftr-489	1290	14	permitted	permit	VERB
ftr-489	1290	15	"	"	PUNCT
ftr-489	1290	16	procedural	procedural	ADJ
ftr-489	1290	17	"	"	PUNCT
ftr-489	1290	18	discrimination	discrimination	NOUN
ftr-489	1290	19	.	.	PUNCT
ftr-489	1291	1	this	this	PRON
ftr-489	1291	2	has	have	AUX
ftr-489	1291	3	not	not	PART
ftr-489	1291	4	always	always	ADV
ftr-489	1291	5	been	be	AUX
ftr-489	1291	6	the	the	DET
ftr-489	1291	7	view	view	NOUN
ftr-489	1291	8	of	of	ADP
ftr-489	1291	9	congress	congress	PROPN
ftr-489	1291	10	,	,	PUNCT
ftr-489	1291	11	however	however	ADV
ftr-489	1291	12	.	.	PUNCT
ftr-489	1292	1	in	in	ADP
ftr-489	1292	2	1966	1966	NUM
ftr-489	1292	3	,	,	PUNCT
ftr-489	1292	4	the	the	DET
ftr-489	1292	5	house	house	NOUN
ftr-489	1292	6	ways	way	NOUN
ftr-489	1292	7	and	and	CCONJ
ftr-489	1292	8	means	mean	VERB
ftr-489	1292	9	committee	committee	NOUN
ftr-489	1292	10	,	,	PUNCT
ftr-489	1292	11	while	while	SCONJ
ftr-489	1292	12	discussing	discuss	VERB
ftr-489	1292	13	the	the	DET
ftr-489	1292	14	reasons	reason	NOUN
ftr-489	1292	15	for	for	ADP
ftr-489	1292	16	changes	change	NOUN
ftr-489	1292	17	proposed	propose	VERB
ftr-489	1292	18	in	in	ADP
ftr-489	1292	19	the	the	DET
ftr-489	1292	20	withholding	withholding	NOUN
ftr-489	1292	21	provisions	provision	NOUN
ftr-489	1292	22	applicable	applicable	ADJ
ftr-489	1292	23	to	to	ADP
ftr-489	1292	24	foreign	foreign	ADJ
ftr-489	1292	25	taxpayers	taxpayer	NOUN
ftr-489	1292	26	,	,	PUNCT
ftr-489	1292	27	stated	state	VERB
ftr-489	1292	28	:	:	PUNCT
ftr-489	1292	29	"	"	PUNCT
ftr-489	1292	30	[	[	X
ftr-489	1292	31	a]lthough	a]lthough	SCONJ
ftr-489	1292	32	an	an	DET
ftr-489	1292	33	alien	alien	NOUN
ftr-489	1292	34	may	may	AUX
ftr-489	1292	35	obtain	obtain	VERB
ftr-489	1292	36	a	a	DET
ftr-489	1292	37	refund	refund	NOUN
ftr-489	1292	38	of	of	ADP
ftr-489	1292	39	the	the	DET
ftr-489	1292	40	excess	excess	ADJ
ftr-489	1292	41	withholding	withholding	NOUN
ftr-489	1292	42	when	when	SCONJ
ftr-489	1292	43	he	he	PRON
ftr-489	1292	44	files	file	VERB
ftr-489	1292	45	his	his	PRON
ftr-489	1292	46	return	return	NOUN
ftr-489	1292	47	at	at	ADP
ftr-489	1292	48	the	the	DET
ftr-489	1292	49	end	end	NOUN
ftr-489	1292	50	of	of	ADP
ftr-489	1292	51	the	the	DET
ftr-489	1292	52	year	year	NOUN
ftr-489	1292	53	,	,	PUNCT
ftr-489	1292	54	overwithholding	overwithholde	VERB
ftr-489	1292	55	in	in	ADP
ftr-489	1292	56	these	these	DET
ftr-489	1292	57	circumstances	circumstance	NOUN
ftr-489	1292	58	can	can	AUX
ftr-489	1292	59	create	create	VERB
ftr-489	1292	60	a	a	DET
ftr-489	1292	61	substantial	substantial	ADJ
ftr-489	1292	62	hardship	hardship	NOUN
ftr-489	1292	63	for	for	ADP
ftr-489	1292	64	the	the	DET
ftr-489	1292	65	alien	alien	NOUN
ftr-489	1292	66	.	.	PUNCT
ftr-489	1293	1	"2"4	"2"4	VERB
ftr-489	1293	2	the	the	DET
ftr-489	1293	3	internal	internal	ADJ
ftr-489	1293	4	revenue	revenue	NOUN
ftr-489	1293	5	service	service	NOUN
ftr-489	1293	6	,	,	PUNCT
ftr-489	1293	7	during	during	ADP
ftr-489	1293	8	the	the	DET
ftr-489	1293	9	course	course	NOUN
ftr-489	1293	10	of	of	ADP
ftr-489	1293	11	a	a	DET
ftr-489	1293	12	lengthy	lengthy	ADJ
ftr-489	1293	13	discussion	discussion	NOUN
ftr-489	1293	14	of	of	ADP
ftr-489	1293	15	the	the	DET
ftr-489	1293	16	history	history	NOUN
ftr-489	1293	17	of	of	ADP
ftr-489	1293	18	the	the	DET
ftr-489	1293	19	withholding	withholding	NOUN
ftr-489	1293	20	provisions	provision	NOUN
ftr-489	1293	21	from	from	ADP
ftr-489	1293	22	1913	1913	NUM
ftr-489	1293	23	through	through	ADP
ftr-489	1293	24	1979	1979	NUM
ftr-489	1293	25	,	,	PUNCT
ftr-489	1293	26	stated	state	VERB
ftr-489	1293	27	that	that	SCONJ
ftr-489	1293	28	congress	congress	PROPN
ftr-489	1293	29	has	have	AUX
ftr-489	1293	30	recognized	recognize	VERB
ftr-489	1293	31	the	the	DET
ftr-489	1293	32	hardship	hardship	NOUN
ftr-489	1293	33	that	that	PRON
ftr-489	1293	34	may	may	AUX
ftr-489	1293	35	result	result	VERB
ftr-489	1293	36	from	from	ADP
ftr-489	1293	37	overwithholding	overwithholde	VERB
ftr-489	1293	38	even	even	ADV
ftr-489	1293	39	when	when	SCONJ
ftr-489	1293	40	a	a	DET
ftr-489	1293	41	refund	refund	NOUN
ftr-489	1293	42	can	can	AUX
ftr-489	1293	43	be	be	AUX
ftr-489	1293	44	obtained	obtain	VERB
ftr-489	1293	45	at	at	ADP
ftr-489	1293	46	the	the	DET
ftr-489	1293	47	end	end	NOUN
ftr-489	1293	48	of	of	ADP
ftr-489	1293	49	the	the	DET
ftr-489	1293	50	tax	tax	NOUN
ftr-489	1293	51	year.24	year.24	PROPN
ftr-489	1293	52	'	'	PUNCT
ftr-489	1293	53	nevertheless	nevertheless	ADV
ftr-489	1293	54	,	,	PUNCT
ftr-489	1293	55	withholding	withholding	NOUN
ftr-489	1293	56	does	do	AUX
ftr-489	1293	57	not	not	PART
ftr-489	1293	58	violate	violate	VERB
ftr-489	1293	59	the	the	DET
ftr-489	1293	60	nationality	nationality	NOUN
ftr-489	1293	61	,	,	PUNCT
ftr-489	1293	62	permanent	permanent	ADJ
ftr-489	1293	63	establishment	establishment	NOUN
ftr-489	1293	64	,	,	PUNCT
ftr-489	1293	65	or	or	CCONJ
ftr-489	1293	66	ownership	ownership	NOUN
ftr-489	1293	67	provisions	provision	NOUN
ftr-489	1293	68	,	,	PUNCT
ftr-489	1293	69	since	since	SCONJ
ftr-489	1293	70	it	it	PRON
ftr-489	1293	71	is	be	AUX
ftr-489	1293	72	not	not	PART
ftr-489	1293	73	based	base	VERB
ftr-489	1293	74	on	on	ADP
ftr-489	1293	75	citizenship	citizenship	NOUN
ftr-489	1293	76	and	and	CCONJ
ftr-489	1293	77	is	be	AUX
ftr-489	1293	78	not	not	PART
ftr-489	1293	79	a	a	DET
ftr-489	1293	80	burden	burden	NOUN
ftr-489	1293	81	on	on	ADP
ftr-489	1293	82	the	the	DET
ftr-489	1293	83	enterprise	enterprise	NOUN
ftr-489	1293	84	.	.	PUNCT
ftr-489	1294	1	f.	f.	PROPN
ftr-489	1294	2	subchapter	subchapter	PROPN
ftr-489	1294	3	s	s	VERB
ftr-489	1294	4	a	a	DET
ftr-489	1294	5	domestic	domestic	ADJ
ftr-489	1294	6	corporation	corporation	NOUN
ftr-489	1294	7	that	that	PRON
ftr-489	1294	8	qualifies	qualify	VERB
ftr-489	1294	9	and	and	CCONJ
ftr-489	1294	10	elects	elect	NOUN
ftr-489	1294	11	to	to	PART
ftr-489	1294	12	be	be	AUX
ftr-489	1294	13	taxed	tax	VERB
ftr-489	1294	14	under	under	ADP
ftr-489	1294	15	subchapter	subchapter	NOUN
ftr-489	1294	16	s	s	PART
ftr-489	1294	17	is	be	AUX
ftr-489	1294	18	generally	generally	ADV
ftr-489	1294	19	not	not	PART
ftr-489	1294	20	subject	subject	ADJ
ftr-489	1294	21	to	to	ADP
ftr-489	1294	22	corporate	corporate	ADJ
ftr-489	1294	23	tax;246	tax;246	PROPN
ftr-489	1294	24	its	its	PRON
ftr-489	1294	25	income	income	NOUN
ftr-489	1294	26	is	be	AUX
ftr-489	1294	27	taxed	tax	VERB
ftr-489	1294	28	242	242	NUM
ftr-489	1294	29	.	.	PUNCT
ftr-489	1295	1	irc	irc	PROPN
ftr-489	1295	2	§	§	PROPN
ftr-489	1295	3	875(1	875(1	NUM
ftr-489	1295	4	)	)	PUNCT
ftr-489	1295	5	.	.	PUNCT
ftr-489	1296	1	243	243	NUM
ftr-489	1296	2	.	.	PUNCT
ftr-489	1297	1	irc	irc	PROPN
ftr-489	1297	2	§	§	PROPN
ftr-489	1297	3	1446(d)(1	1446(d)(1	PROPN
ftr-489	1297	4	)	)	PUNCT
ftr-489	1297	5	.	.	PUNCT
ftr-489	1298	1	244	244	NUM
ftr-489	1298	2	.	.	PUNCT
ftr-489	1299	1	h.r	h.r	PROPN
ftr-489	1299	2	.	.	PROPN
ftr-489	1299	3	conf	conf	PROPN
ftr-489	1299	4	.	.	PUNCT
ftr-489	1300	1	rep	rep	PROPN
ftr-489	1300	2	.	.	PROPN
ftr-489	1300	3	no	no	PROPN
ftr-489	1300	4	.	.	NOUN
ftr-489	1301	1	1450	1450	NUM
ftr-489	1301	2	,	,	PUNCT
ftr-489	1301	3	89th	89th	ADJ
ftr-489	1301	4	cong	cong	NOUN
ftr-489	1301	5	.	.	PROPN
ftr-489	1301	6	,	,	PUNCT
ftr-489	1301	7	2d	2d	NUM
ftr-489	1301	8	sess	sess	NOUN
ftr-489	1301	9	.	.	PUNCT
ftr-489	1302	1	(	(	PUNCT
ftr-489	1302	2	1966	1966	NUM
ftr-489	1302	3	)	)	PUNCT
ftr-489	1302	4	,	,	PUNCT
ftr-489	1302	5	1966	1966	NUM
ftr-489	1302	6	-	-	SYM
ftr-489	1302	7	2	2	NUM
ftr-489	1302	8	c.b	c.b	PROPN
ftr-489	1302	9	.	.	PROPN
ftr-489	1303	1	965	965	NUM
ftr-489	1303	2	,	,	PUNCT
ftr-489	1303	3	983	983	NUM
ftr-489	1303	4	.	.	X
ftr-489	1304	1	245	245	NUM
ftr-489	1304	2	.	.	PUNCT
ftr-489	1304	3	g.c.m	g.c.m	PROPN
ftr-489	1304	4	.	.	PROPN
ftr-489	1305	1	38052	38052	NUM
ftr-489	1305	2	(	(	PUNCT
ftr-489	1305	3	aug	aug	PROPN
ftr-489	1305	4	.	.	PROPN
ftr-489	1305	5	20	20	NUM
ftr-489	1305	6	,	,	PUNCT
ftr-489	1305	7	1979	1979	NUM
ftr-489	1305	8	)	)	PUNCT
ftr-489	1305	9	.	.	PUNCT
ftr-489	1306	1	cf	cf	NOUN
ftr-489	1306	2	.	.	PUNCT
ftr-489	1307	1	treas	treas	PROPN
ftr-489	1307	2	.	.	PUNCT
ftr-489	1308	1	regs	regs	PROPN
ftr-489	1308	2	.	.	PUNCT
ftr-489	1309	1	§	§	PROPN
ftr-489	1309	2	§	§	PROPN
ftr-489	1309	3	1.445	1.445	NUM
ftr-489	1309	4	-	-	SYM
ftr-489	1309	5	3(g	3(g	NUM
ftr-489	1309	6	)	)	PUNCT
ftr-489	1309	7	,	,	PUNCT
ftr-489	1309	8	-6(g	-6(g	PROPN
ftr-489	1309	9	)	)	PUNCT
ftr-489	1309	10	(	(	PUNCT
ftr-489	1309	11	"	"	PUNCT
ftr-489	1309	12	quick	quick	ADJ
ftr-489	1309	13	"	"	PUNCT
ftr-489	1309	14	refund	refund	NOUN
ftr-489	1309	15	procedures	procedure	NOUN
ftr-489	1309	16	for	for	ADP
ftr-489	1309	17	overwithheld	overwithheld	ADJ
ftr-489	1309	18	firpta	firpta	NOUN
ftr-489	1309	19	taxes	taxis	NOUN
ftr-489	1309	20	)	)	PUNCT
ftr-489	1309	21	.	.	PUNCT
ftr-489	1310	1	246	246	NUM
ftr-489	1310	2	.	.	PUNCT
ftr-489	1311	1	irc	irc	PROPN
ftr-489	1311	2	§	§	PROPN
ftr-489	1311	3	1363(a	1363(a	NUM
ftr-489	1311	4	)	)	PUNCT
ftr-489	1311	5	.	.	PUNCT
ftr-489	1312	1	[	[	X
ftr-489	1312	2	vol	vol	NOUN
ftr-489	1312	3	1:2	1:2	NUM
ftr-489	1312	4	treaty	treaty	NOUN
ftr-489	1312	5	-	-	PUNCT
ftr-489	1312	6	based	base	VERB
ftr-489	1312	7	nondiscrimination	nondiscrimination	NOUN
ftr-489	1312	8	to	to	ADP
ftr-489	1312	9	its	its	PRON
ftr-489	1312	10	shareholders.247	shareholders.247	PROPN
ftr-489	1312	11	a	a	DET
ftr-489	1312	12	corporation	corporation	NOUN
ftr-489	1312	13	can	can	AUX
ftr-489	1312	14	not	not	PART
ftr-489	1312	15	qualify	qualify	VERB
ftr-489	1312	16	to	to	PART
ftr-489	1312	17	make	make	VERB
ftr-489	1312	18	the	the	DET
ftr-489	1312	19	election	election	NOUN
ftr-489	1312	20	if	if	SCONJ
ftr-489	1312	21	any	any	PRON
ftr-489	1312	22	of	of	ADP
ftr-489	1312	23	its	its	PRON
ftr-489	1312	24	shareholders	shareholder	NOUN
ftr-489	1312	25	are	be	AUX
ftr-489	1312	26	nonresident	nonresident	ADJ
ftr-489	1312	27	aliens.2s	aliens.2s	PROPN
ftr-489	1312	28	since	since	SCONJ
ftr-489	1312	29	an	an	DET
ftr-489	1312	30	s	s	NOUN
ftr-489	1312	31	corporation	corporation	NOUN
ftr-489	1312	32	bears	bear	VERB
ftr-489	1312	33	no	no	DET
ftr-489	1312	34	tax	tax	NOUN
ftr-489	1312	35	and	and	CCONJ
ftr-489	1312	36	a	a	DET
ftr-489	1312	37	regular	regular	ADJ
ftr-489	1312	38	corporation	corporation	NOUN
ftr-489	1312	39	does	do	AUX
ftr-489	1312	40	,	,	PUNCT
ftr-489	1312	41	an	an	DET
ftr-489	1312	42	enterprise	enterprise	NOUN
ftr-489	1312	43	denied	deny	VERB
ftr-489	1312	44	s	s	PART
ftr-489	1312	45	corporation	corporation	NOUN
ftr-489	1312	46	status	status	NOUN
ftr-489	1312	47	is	be	AUX
ftr-489	1312	48	subject	subject	ADJ
ftr-489	1312	49	to	to	ADP
ftr-489	1312	50	taxation	taxation	NOUN
ftr-489	1312	51	that	that	PRON
ftr-489	1312	52	is	be	AUX
ftr-489	1312	53	other	other	ADJ
ftr-489	1312	54	or	or	CCONJ
ftr-489	1312	55	more	more	ADV
ftr-489	1312	56	burdensome	burdensome	ADJ
ftr-489	1312	57	solely	solely	ADV
ftr-489	1312	58	because	because	SCONJ
ftr-489	1312	59	it	it	PRON
ftr-489	1312	60	has	have	AUX
ftr-489	1312	61	nonresident	nonresident	ADJ
ftr-489	1312	62	alien	alien	ADJ
ftr-489	1312	63	shareholders	shareholder	NOUN
ftr-489	1312	64	.	.	PUNCT
ftr-489	1313	1	the	the	DET
ftr-489	1313	2	election	election	NOUN
ftr-489	1313	3	can	can	AUX
ftr-489	1313	4	be	be	AUX
ftr-489	1313	5	made	make	VERB
ftr-489	1313	6	with	with	ADP
ftr-489	1313	7	nonresident	nonresident	ADJ
ftr-489	1313	8	shareholders	shareholder	NOUN
ftr-489	1313	9	who	who	PRON
ftr-489	1313	10	are	be	AUX
ftr-489	1313	11	citizens	citizen	NOUN
ftr-489	1313	12	,	,	PUNCT
ftr-489	1313	13	and	and	CCONJ
ftr-489	1313	14	it	it	PRON
ftr-489	1313	15	can	can	AUX
ftr-489	1313	16	be	be	AUX
ftr-489	1313	17	made	make	VERB
ftr-489	1313	18	with	with	ADP
ftr-489	1313	19	aliens	alien	NOUN
ftr-489	1313	20	who	who	PRON
ftr-489	1313	21	are	be	AUX
ftr-489	1313	22	residents	resident	NOUN
ftr-489	1313	23	.	.	PUNCT
ftr-489	1314	1	thus	thus	ADV
ftr-489	1314	2	,	,	PUNCT
ftr-489	1314	3	it	it	PRON
ftr-489	1314	4	might	might	AUX
ftr-489	1314	5	be	be	AUX
ftr-489	1314	6	argued	argue	VERB
ftr-489	1314	7	that	that	SCONJ
ftr-489	1314	8	the	the	DET
ftr-489	1314	9	discrimination	discrimination	NOUN
ftr-489	1314	10	is	be	AUX
ftr-489	1314	11	not	not	PART
ftr-489	1314	12	because	because	SCONJ
ftr-489	1314	13	of	of	ADP
ftr-489	1314	14	residency	residency	NOUN
ftr-489	1314	15	or	or	CCONJ
ftr-489	1314	16	nationality	nationality	NOUN
ftr-489	1314	17	.	.	PUNCT
ftr-489	1315	1	that	that	DET
ftr-489	1315	2	argument	argument	NOUN
ftr-489	1315	3	seems	seem	VERB
ftr-489	1315	4	to	to	PART
ftr-489	1315	5	be	be	AUX
ftr-489	1315	6	weak	weak	ADJ
ftr-489	1315	7	,	,	PUNCT
ftr-489	1315	8	however	however	ADV
ftr-489	1315	9	.	.	PUNCT
ftr-489	1316	1	the	the	DET
ftr-489	1316	2	technical	technical	ADJ
ftr-489	1316	3	explanation	explanation	NOUN
ftr-489	1316	4	to	to	ADP
ftr-489	1316	5	the	the	DET
ftr-489	1316	6	new	new	ADJ
ftr-489	1316	7	u.s.-germany	u.s.-germany	NOUN
ftr-489	1316	8	treaty	treaty	NOUN
ftr-489	1316	9	states	state	VERB
ftr-489	1316	10	that	that	SCONJ
ftr-489	1316	11	the	the	DET
ftr-489	1316	12	reason	reason	NOUN
ftr-489	1316	13	for	for	ADP
ftr-489	1316	14	the	the	DET
ftr-489	1316	15	exclusion	exclusion	NOUN
ftr-489	1316	16	of	of	ADP
ftr-489	1316	17	nonresident	nonresident	ADJ
ftr-489	1316	18	aliens	alien	NOUN
ftr-489	1316	19	is	be	AUX
ftr-489	1316	20	that	that	SCONJ
ftr-489	1316	21	they	they	PRON
ftr-489	1316	22	are	be	AUX
ftr-489	1316	23	not	not	PART
ftr-489	1316	24	net	net	ADJ
ftr-489	1316	25	-	-	PUNCT
ftr-489	1316	26	basis	basis	NOUN
ftr-489	1316	27	taxpayers	taxpayer	NOUN
ftr-489	1316	28	,	,	PUNCT
ftr-489	1316	29	rather	rather	ADV
ftr-489	1316	30	than	than	ADP
ftr-489	1316	31	because	because	SCONJ
ftr-489	1316	32	they	they	PRON
ftr-489	1316	33	are	be	AUX
ftr-489	1316	34	nonresidents.2	nonresidents.2	NOUN
ftr-489	1316	35	-	-	PUNCT
ftr-489	1316	36	4	4	NUM
ftr-489	1316	37	that	that	PRON
ftr-489	1316	38	may	may	AUX
ftr-489	1316	39	sound	sound	VERB
ftr-489	1316	40	rational	rational	ADJ
ftr-489	1316	41	,	,	PUNCT
ftr-489	1316	42	but	but	CCONJ
ftr-489	1316	43	it	it	PRON
ftr-489	1316	44	does	do	AUX
ftr-489	1316	45	not	not	PART
ftr-489	1316	46	seem	seem	VERB
ftr-489	1316	47	reconcilable	reconcilable	ADJ
ftr-489	1316	48	with	with	ADP
ftr-489	1316	49	the	the	DET
ftr-489	1316	50	language	language	NOUN
ftr-489	1316	51	of	of	ADP
ftr-489	1316	52	article	article	NOUN
ftr-489	1316	53	24(5	24(5	NUM
ftr-489	1316	54	)	)	PUNCT
ftr-489	1316	55	of	of	ADP
ftr-489	1316	56	the	the	DET
ftr-489	1316	57	1981	1981	NUM
ftr-489	1316	58	u.s	u.s	PROPN
ftr-489	1316	59	.	.	PROPN
ftr-489	1316	60	model	model	NOUN
ftr-489	1316	61	.	.	PUNCT
ftr-489	1317	1	in	in	ADP
ftr-489	1317	2	order	order	NOUN
ftr-489	1317	3	to	to	PART
ftr-489	1317	4	avoid	avoid	VERB
ftr-489	1317	5	violating	violate	VERB
ftr-489	1317	6	article	article	NOUN
ftr-489	1317	7	24(5	24(5	NUM
ftr-489	1317	8	)	)	PUNCT
ftr-489	1317	9	,	,	PUNCT
ftr-489	1317	10	the	the	DET
ftr-489	1317	11	statute	statute	NOUN
ftr-489	1317	12	should	should	AUX
ftr-489	1317	13	probably	probably	ADV
ftr-489	1317	14	permit	permit	VERB
ftr-489	1317	15	nonresident	nonresident	ADJ
ftr-489	1317	16	alien	alien	ADJ
ftr-489	1317	17	shareholders	shareholder	NOUN
ftr-489	1317	18	for	for	ADP
ftr-489	1317	19	s	s	NOUN
ftr-489	1317	20	corporations	corporation	NOUN
ftr-489	1317	21	,	,	PUNCT
ftr-489	1317	22	if	if	SCONJ
ftr-489	1317	23	those	those	DET
ftr-489	1317	24	shareholders	shareholder	NOUN
ftr-489	1317	25	consent	consent	VERB
ftr-489	1317	26	to	to	PART
ftr-489	1317	27	be	be	AUX
ftr-489	1317	28	taxed	tax	VERB
ftr-489	1317	29	on	on	ADP
ftr-489	1317	30	a	a	DET
ftr-489	1317	31	net	net	ADJ
ftr-489	1317	32	basis	basis	NOUN
ftr-489	1317	33	,	,	PUNCT
ftr-489	1317	34	as	as	SCONJ
ftr-489	1317	35	is	be	AUX
ftr-489	1317	36	required	require	VERB
ftr-489	1317	37	for	for	ADP
ftr-489	1317	38	nonresident	nonresident	ADJ
ftr-489	1317	39	alien	alien	ADJ
ftr-489	1317	40	individuals	individual	NOUN
ftr-489	1317	41	and	and	CCONJ
ftr-489	1317	42	foreign	foreign	ADJ
ftr-489	1317	43	corporate	corporate	ADJ
ftr-489	1317	44	shareholders	shareholder	NOUN
ftr-489	1317	45	of	of	ADP
ftr-489	1317	46	domestic	domestic	ADJ
ftr-489	1317	47	international	international	ADJ
ftr-489	1317	48	sales	sale	NOUN
ftr-489	1317	49	corporations	corporation	NOUN
ftr-489	1317	50	and	and	CCONJ
ftr-489	1317	51	under	under	ADP
ftr-489	1317	52	firpta	firpta	NOUN
ftr-489	1317	53	.	.	PUNCT
ftr-489	1318	1	vii	vii	PROPN
ftr-489	1318	2	.	.	PUNCT
ftr-489	1319	1	the	the	DET
ftr-489	1319	2	deduction	deduction	NOUN
ftr-489	1319	3	provision	provision	NOUN
ftr-489	1319	4	paragraph	paragraph	NOUN
ftr-489	1319	5	4	4	NUM
ftr-489	1319	6	of	of	ADP
ftr-489	1319	7	article	article	NOUN
ftr-489	1319	8	24	24	NUM
ftr-489	1319	9	of	of	ADP
ftr-489	1319	10	the	the	DET
ftr-489	1319	11	1981	1981	NUM
ftr-489	1319	12	u.s	u.s	PROPN
ftr-489	1319	13	.	.	PROPN
ftr-489	1319	14	model	model	NOUN
ftr-489	1319	15	provides	provide	VERB
ftr-489	1319	16	:	:	PUNCT
ftr-489	1319	17	except	except	SCONJ
ftr-489	1319	18	where	where	SCONJ
ftr-489	1319	19	the	the	DET
ftr-489	1319	20	provisions	provision	NOUN
ftr-489	1319	21	of	of	ADP
ftr-489	1319	22	paragraph	paragraph	NOUN
ftr-489	1319	23	i	i	PRON
ftr-489	1319	24	of	of	ADP
ftr-489	1319	25	article	article	NOUN
ftr-489	1319	26	9	9	NUM
ftr-489	1319	27	(	(	PUNCT
ftr-489	1319	28	associated	associate	VERB
ftr-489	1319	29	enterprises	enterprise	NOUN
ftr-489	1319	30	)	)	PUNCT
ftr-489	1319	31	,	,	PUNCT
ftr-489	1319	32	paragraph	paragraph	NOUN
ftr-489	1319	33	5	5	NUM
ftr-489	1319	34	of	of	ADP
ftr-489	1319	35	article	article	NOUN
ftr-489	1319	36	11	11	NUM
ftr-489	1319	37	(	(	PUNCT
ftr-489	1319	38	interest	interest	NOUN
ftr-489	1319	39	)	)	PUNCT
ftr-489	1319	40	,	,	PUNCT
ftr-489	1319	41	or	or	CCONJ
ftr-489	1319	42	paragraph	paragraph	NOUN
ftr-489	1319	43	4	4	NUM
ftr-489	1319	44	of	of	ADP
ftr-489	1319	45	article	article	NOUN
ftr-489	1319	46	12	12	NUM
ftr-489	1319	47	(	(	PUNCT
ftr-489	1319	48	royalties	royalty	NOUN
ftr-489	1319	49	)	)	PUNCT
ftr-489	1319	50	apply	apply	VERB
ftr-489	1319	51	,	,	PUNCT
ftr-489	1319	52	interest	interest	NOUN
ftr-489	1319	53	,	,	PUNCT
ftr-489	1319	54	royalties	royalty	NOUN
ftr-489	1319	55	,	,	PUNCT
ftr-489	1319	56	and	and	CCONJ
ftr-489	1319	57	other	other	ADJ
ftr-489	1319	58	disbursements	disbursement	NOUN
ftr-489	1319	59	paid	pay	VERB
ftr-489	1319	60	by	by	ADP
ftr-489	1319	61	a	a	DET
ftr-489	1319	62	resident	resident	NOUN
ftr-489	1319	63	of	of	ADP
ftr-489	1319	64	a	a	DET
ftr-489	1319	65	contracting	contract	VERB
ftr-489	1319	66	state	state	NOUN
ftr-489	1319	67	to	to	ADP
ftr-489	1319	68	a	a	DET
ftr-489	1319	69	resident	resident	NOUN
ftr-489	1319	70	of	of	ADP
ftr-489	1319	71	the	the	DET
ftr-489	1319	72	other	other	ADJ
ftr-489	1319	73	contracting	contracting	NOUN
ftr-489	1319	74	state	state	NOUN
ftr-489	1319	75	shall	shall	NOUN
ftr-489	1319	76	,	,	PUNCT
ftr-489	1319	77	for	for	ADP
ftr-489	1319	78	the	the	DET
ftr-489	1319	79	purposes	purpose	NOUN
ftr-489	1319	80	of	of	ADP
ftr-489	1319	81	determining	determine	VERB
ftr-489	1319	82	the	the	DET
ftr-489	1319	83	taxable	taxable	ADJ
ftr-489	1319	84	profits	profit	NOUN
ftr-489	1319	85	of	of	ADP
ftr-489	1319	86	the	the	DET
ftr-489	1319	87	first	first	ADV
ftr-489	1319	88	-	-	PUNCT
ftr-489	1319	89	mentioned	mention	VERB
ftr-489	1319	90	resident	resident	NOUN
ftr-489	1319	91	,	,	PUNCT
ftr-489	1319	92	be	be	AUX
ftr-489	1319	93	deductible	deductible	ADJ
ftr-489	1319	94	under	under	ADP
ftr-489	1319	95	the	the	DET
ftr-489	1319	96	same	same	ADJ
ftr-489	1319	97	conditions	condition	NOUN
ftr-489	1319	98	as	as	SCONJ
ftr-489	1319	99	if	if	SCONJ
ftr-489	1319	100	they	they	PRON
ftr-489	1319	101	had	have	AUX
ftr-489	1319	102	been	be	AUX
ftr-489	1319	103	paid	pay	VERB
ftr-489	1319	104	to	to	ADP
ftr-489	1319	105	a	a	DET
ftr-489	1319	106	resident	resident	NOUN
ftr-489	1319	107	of	of	ADP
ftr-489	1319	108	the	the	DET
ftr-489	1319	109	firstmentioned	firstmentioned	ADJ
ftr-489	1319	110	state	state	NOUN
ftr-489	1319	111	.	.	PUNCT
ftr-489	1320	1	similarly	similarly	ADV
ftr-489	1320	2	,	,	PUNCT
ftr-489	1320	3	any	any	DET
ftr-489	1320	4	debts	debt	NOUN
ftr-489	1320	5	of	of	ADP
ftr-489	1320	6	a	a	DET
ftr-489	1320	7	resident	resident	NOUN
ftr-489	1320	8	of	of	ADP
ftr-489	1320	9	a	a	DET
ftr-489	1320	10	contracting	contract	VERB
ftr-489	1320	11	state	state	NOUN
ftr-489	1320	12	to	to	ADP
ftr-489	1320	13	a	a	DET
ftr-489	1320	14	resident	resident	NOUN
ftr-489	1320	15	of	of	ADP
ftr-489	1320	16	the	the	DET
ftr-489	1320	17	other	other	ADJ
ftr-489	1320	18	contracting	contracting	NOUN
ftr-489	1320	19	state	state	NOUN
ftr-489	1320	20	shall	shall	NOUN
ftr-489	1320	21	,	,	PUNCT
ftr-489	1320	22	for	for	ADP
ftr-489	1320	23	the	the	DET
ftr-489	1320	24	purposes	purpose	NOUN
ftr-489	1320	25	of	of	ADP
ftr-489	1320	26	determining	determine	VERB
ftr-489	1320	27	the	the	DET
ftr-489	1320	28	taxable	taxable	ADJ
ftr-489	1320	29	capital	capital	NOUN
ftr-489	1320	30	of	of	ADP
ftr-489	1320	31	the	the	DET
ftr-489	1320	32	first	first	ADV
ftr-489	1320	33	-	-	PUNCT
ftr-489	1320	34	mentioned	mention	VERB
ftr-489	1320	35	resident	resident	NOUN
ftr-489	1320	36	,	,	PUNCT
ftr-489	1320	37	be	be	AUX
ftr-489	1320	38	deductible	deductible	ADJ
ftr-489	1320	39	under	under	ADP
ftr-489	1320	40	the	the	DET
ftr-489	1320	41	same	same	ADJ
ftr-489	1320	42	conditions	condition	NOUN
ftr-489	1320	43	as	as	SCONJ
ftr-489	1320	44	if	if	SCONJ
ftr-489	1320	45	they	they	PRON
ftr-489	1320	46	had	have	AUX
ftr-489	1320	47	been	be	AUX
ftr-489	1320	48	contracted	contract	VERB
ftr-489	1320	49	to	to	ADP
ftr-489	1320	50	a	a	DET
ftr-489	1320	51	resident	resident	NOUN
ftr-489	1320	52	of	of	ADP
ftr-489	1320	53	the	the	DET
ftr-489	1320	54	first	first	ADV
ftr-489	1320	55	-	-	PUNCT
ftr-489	1320	56	mentioned	mention	VERB
ftr-489	1320	57	state.2	state.2	NOUN
ftr-489	1320	58	'	'	PUNCT
ftr-489	1320	59	247	247	NUM
ftr-489	1320	60	.	.	PUNCT
ftr-489	1321	1	irc	irc	PROPN
ftr-489	1321	2	§	§	PROPN
ftr-489	1321	3	1366	1366	NUM
ftr-489	1321	4	.	.	PUNCT
ftr-489	1322	1	248	248	NUM
ftr-489	1322	2	.	.	PUNCT
ftr-489	1323	1	irc	irc	VERB
ftr-489	1323	2	§	§	PROPN
ftr-489	1323	3	§	§	PROPN
ftr-489	1323	4	1361(b)(1)(c	1361(b)(1)(c	NUM
ftr-489	1323	5	)	)	PUNCT
ftr-489	1323	6	,	,	PUNCT
ftr-489	1323	7	1362(a)(1	1362(a)(1	NUM
ftr-489	1323	8	)	)	PUNCT
ftr-489	1323	9	.	.	PUNCT
ftr-489	1324	1	249	249	NUM
ftr-489	1324	2	.	.	PUNCT
ftr-489	1325	1	treasury	treasury	PROPN
ftr-489	1325	2	dept	dept	PROPN
ftr-489	1325	3	.	.	PUNCT
ftr-489	1326	1	technical	technical	ADJ
ftr-489	1326	2	explanation	explanation	NOUN
ftr-489	1326	3	of	of	ADP
ftr-489	1326	4	u.s.-germany	u.s.-germany	ADJ
ftr-489	1326	5	treaty	treaty	PROPN
ftr-489	1326	6	,	,	PUNCT
ftr-489	1326	7	art	art	NOUN
ftr-489	1326	8	.	.	PUNCT
ftr-489	1327	1	24	24	NUM
ftr-489	1327	2	,	,	PUNCT
ftr-489	1327	3	fed	fed	PROPN
ftr-489	1327	4	.	.	PUNCT
ftr-489	1328	1	tax	tax	NOUN
ftr-489	1328	2	treaties	treaty	NOUN
ftr-489	1328	3	ii	ii	NOUN
ftr-489	1328	4	(	(	PUNCT
ftr-489	1328	5	p	p	NOUN
ftr-489	1328	6	-	-	PUNCT
ftr-489	1328	7	h	h	NOUN
ftr-489	1328	8	)	)	PUNCT
ftr-489	1328	9	39,066	39,066	NUM
ftr-489	1328	10	at	at	ADP
ftr-489	1328	11	39,060	39,060	NUM
ftr-489	1328	12	-	-	SYM
ftr-489	1328	13	2.9	2.9	NUM
ftr-489	1328	14	.	.	PUNCT
ftr-489	1329	1	250	250	NUM
ftr-489	1329	2	.	.	PUNCT
ftr-489	1330	1	see	see	VERB
ftr-489	1330	2	irc	irc	PROPN
ftr-489	1330	3	§	§	PROPN
ftr-489	1330	4	§	§	PROPN
ftr-489	1330	5	871(b	871(b	PROPN
ftr-489	1330	6	)	)	PUNCT
ftr-489	1330	7	,	,	PUNCT
ftr-489	1330	8	882(a	882(a	NOUN
ftr-489	1330	9	)	)	PUNCT
ftr-489	1330	10	,	,	PUNCT
ftr-489	1330	11	897	897	NUM
ftr-489	1330	12	,	,	PUNCT
ftr-489	1330	13	996(g	996(g	NOUN
ftr-489	1330	14	)	)	PUNCT
ftr-489	1330	15	.	.	PUNCT
ftr-489	1331	1	251	251	NUM
ftr-489	1331	2	.	.	X
ftr-489	1331	3	1981	1981	NUM
ftr-489	1331	4	u.s	u.s	PROPN
ftr-489	1331	5	.	.	PROPN
ftr-489	1331	6	model	model	PROPN
ftr-489	1331	7	,	,	PUNCT
ftr-489	1331	8	supra	supra	PROPN
ftr-489	1331	9	note	note	NOUN
ftr-489	1331	10	7	7	NUM
ftr-489	1331	11	.	.	PUNCT
ftr-489	1331	12	art	art	NOUN
ftr-489	1331	13	.	.	PUNCT
ftr-489	1332	1	24	24	NUM
ftr-489	1332	2	,	,	PUNCT
ftr-489	1332	3	para	para	NOUN
ftr-489	1332	4	.	.	PUNCT
ftr-489	1333	1	4	4	NUM
ftr-489	1333	2	.	.	NUM
ftr-489	1333	3	19921	19921	NUM
ftr-489	1333	4	florida	florida	PROPN
ftr-489	1333	5	tax	tax	NOUN
ftr-489	1333	6	review	review	NOUN
ftr-489	1333	7	this	this	DET
ftr-489	1333	8	provision	provision	NOUN
ftr-489	1333	9	appears	appear	VERB
ftr-489	1333	10	to	to	PART
ftr-489	1333	11	be	be	AUX
ftr-489	1333	12	merely	merely	ADV
ftr-489	1333	13	an	an	DET
ftr-489	1333	14	elaboration	elaboration	NOUN
ftr-489	1333	15	of	of	ADP
ftr-489	1333	16	the	the	DET
ftr-489	1333	17	more	more	ADV
ftr-489	1333	18	general	general	ADJ
ftr-489	1333	19	"	"	PUNCT
ftr-489	1333	20	not	not	PART
ftr-489	1333	21	less	less	ADV
ftr-489	1333	22	favorably	favorably	ADV
ftr-489	1333	23	levied	levy	VERB
ftr-489	1333	24	"	"	PUNCT
ftr-489	1333	25	language	language	NOUN
ftr-489	1333	26	of	of	ADP
ftr-489	1333	27	paragraph	paragraph	NOUN
ftr-489	1333	28	3	3	NUM
ftr-489	1333	29	;	;	PUNCT
ftr-489	1333	30	the	the	DET
ftr-489	1333	31	disallowance	disallowance	NOUN
ftr-489	1333	32	of	of	ADP
ftr-489	1333	33	any	any	PRON
ftr-489	1333	34	of	of	ADP
ftr-489	1333	35	these	these	DET
ftr-489	1333	36	deductions	deduction	NOUN
ftr-489	1333	37	would	would	AUX
ftr-489	1333	38	result	result	VERB
ftr-489	1333	39	in	in	ADP
ftr-489	1333	40	a	a	DET
ftr-489	1333	41	greater	great	ADJ
ftr-489	1333	42	taxable	taxable	ADJ
ftr-489	1333	43	income	income	NOUN
ftr-489	1333	44	and	and	CCONJ
ftr-489	1333	45	,	,	PUNCT
ftr-489	1333	46	accordingly	accordingly	ADV
ftr-489	1333	47	,	,	PUNCT
ftr-489	1333	48	a	a	DET
ftr-489	1333	49	greater	great	ADJ
ftr-489	1333	50	tax	tax	NOUN
ftr-489	1333	51	burden	burden	NOUN
ftr-489	1333	52	on	on	ADP
ftr-489	1333	53	the	the	DET
ftr-489	1333	54	permanent	permanent	ADJ
ftr-489	1333	55	establishment	establishment	NOUN
ftr-489	1333	56	.	.	PUNCT
ftr-489	1334	1	moreover	moreover	ADV
ftr-489	1334	2	,	,	PUNCT
ftr-489	1334	3	it	it	PRON
ftr-489	1334	4	appears	appear	VERB
ftr-489	1334	5	to	to	PART
ftr-489	1334	6	overlap	overlap	VERB
ftr-489	1334	7	article	article	NOUN
ftr-489	1334	8	24(5	24(5	NUM
ftr-489	1334	9	)	)	PUNCT
ftr-489	1334	10	of	of	ADP
ftr-489	1334	11	the	the	DET
ftr-489	1334	12	1981	1981	NUM
ftr-489	1334	13	u.s	u.s	PROPN
ftr-489	1334	14	.	.	PROPN
ftr-489	1334	15	model	model	PROPN
ftr-489	1334	16	,	,	PUNCT
ftr-489	1334	17	which	which	PRON
ftr-489	1334	18	prevents	prevent	VERB
ftr-489	1334	19	taxation	taxation	NOUN
ftr-489	1334	20	that	that	PRON
ftr-489	1334	21	is	be	AUX
ftr-489	1334	22	other	other	ADJ
ftr-489	1334	23	or	or	CCONJ
ftr-489	1334	24	more	more	ADV
ftr-489	1334	25	burdensome	burdensome	ADJ
ftr-489	1334	26	on	on	ADP
ftr-489	1334	27	an	an	DET
ftr-489	1334	28	enterprise	enterprise	NOUN
ftr-489	1334	29	the	the	DET
ftr-489	1334	30	capital	capital	NOUN
ftr-489	1334	31	of	of	ADP
ftr-489	1334	32	which	which	PRON
ftr-489	1334	33	is	be	AUX
ftr-489	1334	34	wholly	wholly	ADV
ftr-489	1334	35	or	or	CCONJ
ftr-489	1334	36	partly	partly	ADV
ftr-489	1334	37	owned	own	VERB
ftr-489	1334	38	or	or	CCONJ
ftr-489	1334	39	controlled	control	VERB
ftr-489	1334	40	,	,	PUNCT
ftr-489	1334	41	directly	directly	ADV
ftr-489	1334	42	or	or	CCONJ
ftr-489	1334	43	indirectly	indirectly	ADV
ftr-489	1334	44	,	,	PUNCT
ftr-489	1334	45	by	by	ADP
ftr-489	1334	46	one	one	NUM
ftr-489	1334	47	or	or	CCONJ
ftr-489	1334	48	more	more	ADJ
ftr-489	1334	49	residents	resident	NOUN
ftr-489	1334	50	of	of	ADP
ftr-489	1334	51	the	the	DET
ftr-489	1334	52	other	other	ADJ
ftr-489	1334	53	contracting	contracting	NOUN
ftr-489	1334	54	state	state	NOUN
ftr-489	1334	55	.	.	PUNCT
ftr-489	1335	1	the	the	DET
ftr-489	1335	2	united	united	PROPN
ftr-489	1335	3	states	states	PROPN
ftr-489	1335	4	income	income	NOUN
ftr-489	1335	5	tax	tax	NOUN
ftr-489	1335	6	law	law	NOUN
ftr-489	1335	7	contains	contain	VERB
ftr-489	1335	8	a	a	DET
ftr-489	1335	9	number	number	NOUN
ftr-489	1335	10	of	of	ADP
ftr-489	1335	11	limitations	limitation	NOUN
ftr-489	1335	12	on	on	ADP
ftr-489	1335	13	the	the	DET
ftr-489	1335	14	deductibility	deductibility	NOUN
ftr-489	1335	15	of	of	ADP
ftr-489	1335	16	interest	interest	NOUN
ftr-489	1335	17	peculiar	peculiar	ADJ
ftr-489	1335	18	to	to	ADP
ftr-489	1335	19	foreign	foreign	ADJ
ftr-489	1335	20	taxpayers	taxpayer	NOUN
ftr-489	1335	21	.	.	PUNCT
ftr-489	1336	1	in	in	ADP
ftr-489	1336	2	general	general	ADJ
ftr-489	1336	3	,	,	PUNCT
ftr-489	1336	4	interest	interest	NOUN
ftr-489	1336	5	is	be	AUX
ftr-489	1336	6	deductible	deductible	ADJ
ftr-489	1336	7	on	on	ADP
ftr-489	1336	8	an	an	DET
ftr-489	1336	9	accrual	accrual	ADJ
ftr-489	1336	10	basis	basis	NOUN
ftr-489	1336	11	for	for	SCONJ
ftr-489	1336	12	taxpayers	taxpayer	NOUN
ftr-489	1336	13	not	not	PART
ftr-489	1336	14	using	use	VERB
ftr-489	1336	15	the	the	DET
ftr-489	1336	16	cash	cash	NOUN
ftr-489	1336	17	method	method	NOUN
ftr-489	1336	18	of	of	ADP
ftr-489	1336	19	accounting	accounting	NOUN
ftr-489	1336	20	.	.	PUNCT
ftr-489	1337	1	similarly	similarly	ADV
ftr-489	1337	2	,	,	PUNCT
ftr-489	1337	3	original	original	ADJ
ftr-489	1337	4	issue	issue	NOUN
ftr-489	1337	5	discount	discount	NOUN
ftr-489	1337	6	on	on	ADP
ftr-489	1337	7	a	a	DET
ftr-489	1337	8	loan	loan	NOUN
ftr-489	1337	9	is	be	AUX
ftr-489	1337	10	generally	generally	ADV
ftr-489	1337	11	deductible	deductible	ADJ
ftr-489	1337	12	on	on	ADP
ftr-489	1337	13	an	an	DET
ftr-489	1337	14	accrual	accrual	ADJ
ftr-489	1337	15	basis	basis	NOUN
ftr-489	1337	16	.	.	PUNCT
ftr-489	1338	1	however	however	ADV
ftr-489	1338	2	,	,	PUNCT
ftr-489	1338	3	original	original	ADJ
ftr-489	1338	4	issue	issue	NOUN
ftr-489	1338	5	discount	discount	NOUN
ftr-489	1338	6	is	be	AUX
ftr-489	1338	7	not	not	PART
ftr-489	1338	8	deductible	deductible	ADJ
ftr-489	1338	9	on	on	ADP
ftr-489	1338	10	an	an	DET
ftr-489	1338	11	accrual	accrual	ADJ
ftr-489	1338	12	basis	basis	NOUN
ftr-489	1338	13	if	if	SCONJ
ftr-489	1338	14	the	the	DET
ftr-489	1338	15	holder	holder	NOUN
ftr-489	1338	16	is	be	AUX
ftr-489	1338	17	a	a	DET
ftr-489	1338	18	related	relate	VERB
ftr-489	1338	19	nonresident	nonresident	NOUN
ftr-489	1338	20	;	;	PUNCT
ftr-489	1338	21	it	it	PRON
ftr-489	1338	22	is	be	AUX
ftr-489	1338	23	only	only	ADV
ftr-489	1338	24	deductible	deductible	ADJ
ftr-489	1338	25	at	at	ADP
ftr-489	1338	26	the	the	DET
ftr-489	1338	27	time	time	NOUN
ftr-489	1338	28	of	of	ADP
ftr-489	1338	29	payment.2"2	payment.2"2	NOUN
ftr-489	1338	30	in	in	ADP
ftr-489	1338	31	addition	addition	NOUN
ftr-489	1338	32	,	,	PUNCT
ftr-489	1338	33	under	under	ADP
ftr-489	1338	34	the	the	DET
ftr-489	1338	35	broad	broad	ADJ
ftr-489	1338	36	power	power	NOUN
ftr-489	1338	37	granted	grant	VERB
ftr-489	1338	38	under	under	ADP
ftr-489	1338	39	section	section	NOUN
ftr-489	1338	40	267(a)(3	267(a)(3	NOUN
ftr-489	1338	41	)	)	PUNCT
ftr-489	1338	42	of	of	ADP
ftr-489	1338	43	the	the	DET
ftr-489	1338	44	code	code	NOUN
ftr-489	1338	45	,	,	PUNCT
ftr-489	1338	46	the	the	DET
ftr-489	1338	47	service	service	NOUN
ftr-489	1338	48	has	have	AUX
ftr-489	1338	49	deferred	defer	VERB
ftr-489	1338	50	the	the	DET
ftr-489	1338	51	deduction	deduction	NOUN
ftr-489	1338	52	for	for	ADP
ftr-489	1338	53	interest	interest	NOUN
ftr-489	1338	54	accrued	accrue	VERB
ftr-489	1338	55	to	to	ADP
ftr-489	1338	56	a	a	DET
ftr-489	1338	57	related	relate	VERB
ftr-489	1338	58	foreign	foreign	ADJ
ftr-489	1338	59	person	person	NOUN
ftr-489	1338	60	until	until	ADP
ftr-489	1338	61	paid.253	paid.253	ADJ
ftr-489	1338	62	the	the	DET
ftr-489	1338	63	deferral	deferral	NOUN
ftr-489	1338	64	of	of	ADP
ftr-489	1338	65	the	the	DET
ftr-489	1338	66	deduction	deduction	NOUN
ftr-489	1338	67	would	would	AUX
ftr-489	1338	68	appear	appear	VERB
ftr-489	1338	69	to	to	PART
ftr-489	1338	70	be	be	AUX
ftr-489	1338	71	discriminatory	discriminatory	ADJ
ftr-489	1338	72	.	.	PUNCT
ftr-489	1339	1	however	however	ADV
ftr-489	1339	2	,	,	PUNCT
ftr-489	1339	3	the	the	DET
ftr-489	1339	4	wording	wording	NOUN
ftr-489	1339	5	of	of	ADP
ftr-489	1339	6	article	article	NOUN
ftr-489	1339	7	24(4	24(4	NUM
ftr-489	1339	8	)	)	PUNCT
ftr-489	1339	9	of	of	ADP
ftr-489	1339	10	the	the	DET
ftr-489	1339	11	1981	1981	NUM
ftr-489	1339	12	u.s	u.s	PROPN
ftr-489	1339	13	.	.	PROPN
ftr-489	1339	14	model	model	NOUN
ftr-489	1339	15	is	be	AUX
ftr-489	1339	16	limited	limit	VERB
ftr-489	1339	17	to	to	ADP
ftr-489	1339	18	amounts	amount	NOUN
ftr-489	1339	19	"	"	PUNCT
ftr-489	1339	20	paid	pay	VERB
ftr-489	1339	21	"	"	PUNCT
ftr-489	1339	22	and	and	CCONJ
ftr-489	1339	23	thus	thus	ADV
ftr-489	1339	24	the	the	DET
ftr-489	1339	25	article	article	NOUN
ftr-489	1339	26	may	may	AUX
ftr-489	1339	27	not	not	PART
ftr-489	1339	28	be	be	AUX
ftr-489	1339	29	applicable	applicable	ADJ
ftr-489	1339	30	.	.	PUNCT
ftr-489	1340	1	moreover	moreover	ADV
ftr-489	1340	2	,	,	PUNCT
ftr-489	1340	3	a	a	DET
ftr-489	1340	4	similar	similar	ADJ
ftr-489	1340	5	limitation	limitation	NOUN
ftr-489	1340	6	is	be	AUX
ftr-489	1340	7	imposed	impose	VERB
ftr-489	1340	8	upon	upon	SCONJ
ftr-489	1340	9	related	relate	VERB
ftr-489	1340	10	domestic	domestic	ADJ
ftr-489	1340	11	taxpayers	taxpayer	NOUN
ftr-489	1340	12	.	.	PUNCT
ftr-489	1341	1	section	section	NOUN
ftr-489	1341	2	267(a)(2	267(a)(2	NUM
ftr-489	1341	3	)	)	PUNCT
ftr-489	1341	4	of	of	ADP
ftr-489	1341	5	the	the	DET
ftr-489	1341	6	code	code	NOUN
ftr-489	1341	7	limits	limit	VERB
ftr-489	1341	8	the	the	DET
ftr-489	1341	9	deduction	deduction	NOUN
ftr-489	1341	10	of	of	ADP
ftr-489	1341	11	interest	interest	NOUN
ftr-489	1341	12	paid	pay	VERB
ftr-489	1341	13	by	by	ADP
ftr-489	1341	14	a	a	DET
ftr-489	1341	15	related	related	ADJ
ftr-489	1341	16	party	party	NOUN
ftr-489	1341	17	if	if	SCONJ
ftr-489	1341	18	the	the	DET
ftr-489	1341	19	person	person	NOUN
ftr-489	1341	20	to	to	PART
ftr-489	1341	21	whom	whom	PRON
ftr-489	1341	22	the	the	DET
ftr-489	1341	23	payment	payment	NOUN
ftr-489	1341	24	is	be	AUX
ftr-489	1341	25	to	to	PART
ftr-489	1341	26	be	be	AUX
ftr-489	1341	27	made	make	VERB
ftr-489	1341	28	is	be	AUX
ftr-489	1341	29	not	not	PART
ftr-489	1341	30	required	require	VERB
ftr-489	1341	31	to	to	PART
ftr-489	1341	32	include	include	VERB
ftr-489	1341	33	the	the	DET
ftr-489	1341	34	amount	amount	NOUN
ftr-489	1341	35	in	in	ADP
ftr-489	1341	36	its	its	PRON
ftr-489	1341	37	gross	gross	ADJ
ftr-489	1341	38	income	income	NOUN
ftr-489	1341	39	by	by	ADP
ftr-489	1341	40	reason	reason	NOUN
ftr-489	1341	41	of	of	ADP
ftr-489	1341	42	the	the	DET
ftr-489	1341	43	taxpayer	taxpayer	NOUN
ftr-489	1341	44	's	's	PART
ftr-489	1341	45	method	method	NOUN
ftr-489	1341	46	of	of	ADP
ftr-489	1341	47	accounting	accounting	NOUN
ftr-489	1341	48	.	.	PUNCT
ftr-489	1342	1	for	for	ADP
ftr-489	1342	2	u.s	u.s	PROPN
ftr-489	1342	3	.	.	PROPN
ftr-489	1342	4	tax	tax	NOUN
ftr-489	1342	5	purposes	purpose	NOUN
ftr-489	1342	6	,	,	PUNCT
ftr-489	1342	7	with	with	ADP
ftr-489	1342	8	one	one	NUM
ftr-489	1342	9	exception	exception	NOUN
ftr-489	1342	10	,	,	PUNCT
ftr-489	1342	11	foreign	foreign	ADJ
ftr-489	1342	12	taxpayers	taxpayer	NOUN
ftr-489	1342	13	are	be	AUX
ftr-489	1342	14	taxable	taxable	ADJ
ftr-489	1342	15	on	on	ADP
ftr-489	1342	16	a	a	DET
ftr-489	1342	17	cash	cash	NOUN
ftr-489	1342	18	rather	rather	ADV
ftr-489	1342	19	than	than	ADP
ftr-489	1342	20	an	an	DET
ftr-489	1342	21	accrual	accrual	ADJ
ftr-489	1342	22	basis	basis	NOUN
ftr-489	1342	23	.	.	PUNCT
ftr-489	1343	1	methods	method	NOUN
ftr-489	1343	2	of	of	ADP
ftr-489	1343	3	accounting	account	VERB
ftr-489	1343	4	other	other	ADJ
ftr-489	1343	5	than	than	ADP
ftr-489	1343	6	the	the	DET
ftr-489	1343	7	cash	cash	NOUN
ftr-489	1343	8	method	method	NOUN
ftr-489	1343	9	are	be	AUX
ftr-489	1343	10	available	available	ADJ
ftr-489	1343	11	with	with	ADP
ftr-489	1343	12	respect	respect	NOUN
ftr-489	1343	13	to	to	ADP
ftr-489	1343	14	income	income	NOUN
ftr-489	1343	15	of	of	ADP
ftr-489	1343	16	a	a	DET
ftr-489	1343	17	business	business	NOUN
ftr-489	1343	18	that	that	PRON
ftr-489	1343	19	is	be	AUX
ftr-489	1343	20	effectively	effectively	ADV
ftr-489	1343	21	connected	connect	VERB
ftr-489	1343	22	with	with	ADP
ftr-489	1343	23	a	a	DET
ftr-489	1343	24	united	united	PROPN
ftr-489	1343	25	states	states	PROPN
ftr-489	1343	26	trade	trade	NOUN
ftr-489	1343	27	or	or	CCONJ
ftr-489	1343	28	business	business	NOUN
ftr-489	1343	29	.	.	PUNCT
ftr-489	1344	1	where	where	SCONJ
ftr-489	1344	2	there	there	PRON
ftr-489	1344	3	is	be	VERB
ftr-489	1344	4	no	no	DET
ftr-489	1344	5	u.s	u.s	PROPN
ftr-489	1344	6	.	.	PROPN
ftr-489	1344	7	tax	tax	NOUN
ftr-489	1344	8	on	on	ADP
ftr-489	1344	9	the	the	DET
ftr-489	1344	10	foreign	foreign	ADJ
ftr-489	1344	11	recipient	recipient	NOUN
ftr-489	1344	12	of	of	ADP
ftr-489	1344	13	the	the	DET
ftr-489	1344	14	interest	interest	NOUN
ftr-489	1344	15	,	,	PUNCT
ftr-489	1344	16	the	the	DET
ftr-489	1344	17	argument	argument	NOUN
ftr-489	1344	18	that	that	SCONJ
ftr-489	1344	19	the	the	DET
ftr-489	1344	20	domestic	domestic	ADJ
ftr-489	1344	21	recipient	recipient	NOUN
ftr-489	1344	22	's	's	PART
ftr-489	1344	23	rule	rule	NOUN
ftr-489	1344	24	of	of	ADP
ftr-489	1344	25	section	section	NOUN
ftr-489	1344	26	267	267	NUM
ftr-489	1344	27	provides	provide	VERB
ftr-489	1344	28	justification	justification	NOUN
ftr-489	1344	29	for	for	ADP
ftr-489	1344	30	the	the	DET
ftr-489	1344	31	deduction	deduction	NOUN
ftr-489	1344	32	limitation	limitation	NOUN
ftr-489	1344	33	may	may	AUX
ftr-489	1344	34	lack	lack	VERB
ftr-489	1344	35	validity	validity	NOUN
ftr-489	1344	36	,	,	PUNCT
ftr-489	1344	37	although	although	SCONJ
ftr-489	1344	38	the	the	DET
ftr-489	1344	39	regulations	regulation	NOUN
ftr-489	1344	40	will	will	AUX
ftr-489	1344	41	provide	provide	VERB
ftr-489	1344	42	otherwise.254	otherwise.254	PROPN
ftr-489	1344	43	vih	vih	PROPN
ftr-489	1344	44	.	.	PUNCT
ftr-489	1344	45	estate	estate	NOUN
ftr-489	1344	46	tax	tax	NOUN
ftr-489	1344	47	as	as	SCONJ
ftr-489	1344	48	noted	note	VERB
ftr-489	1344	49	above	above	ADV
ftr-489	1344	50	,	,	PUNCT
ftr-489	1344	51	the	the	DET
ftr-489	1344	52	nondiscrimination	nondiscrimination	NOUN
ftr-489	1344	53	article	article	NOUN
ftr-489	1344	54	applies	apply	VERB
ftr-489	1344	55	to	to	ADP
ftr-489	1344	56	taxes	taxis	NOUN
ftr-489	1344	57	of	of	ADP
ftr-489	1344	58	every	every	DET
ftr-489	1344	59	kind	kind	NOUN
ftr-489	1344	60	and	and	CCONJ
ftr-489	1344	61	description	description	NOUN
ftr-489	1344	62	imposed	impose	VERB
ftr-489	1344	63	by	by	ADP
ftr-489	1344	64	a	a	DET
ftr-489	1344	65	treaty	treaty	NOUN
ftr-489	1344	66	nation	nation	NOUN
ftr-489	1344	67	or	or	CCONJ
ftr-489	1344	68	a	a	DET
ftr-489	1344	69	political	political	ADJ
ftr-489	1344	70	subdi252	subdi252	PROPN
ftr-489	1344	71	.	.	PUNCT
ftr-489	1344	72	irc	irc	PROPN
ftr-489	1344	73	§	§	PROPN
ftr-489	1344	74	163(e)(3	163(e)(3	NUM
ftr-489	1344	75	)	)	PUNCT
ftr-489	1344	76	.	.	PUNCT
ftr-489	1345	1	see	see	VERB
ftr-489	1345	2	generally	generally	ADV
ftr-489	1345	3	supra	supra	ADJ
ftr-489	1345	4	text	text	NOUN
ftr-489	1345	5	accompanying	accompanying	ADJ
ftr-489	1345	6	notes	note	NOUN
ftr-489	1345	7	76	76	NUM
ftr-489	1345	8	-	-	SYM
ftr-489	1345	9	85	85	NUM
ftr-489	1345	10	.	.	NUM
ftr-489	1346	1	253	253	NUM
ftr-489	1346	2	.	.	PUNCT
ftr-489	1346	3	prop	prop	NOUN
ftr-489	1346	4	.	.	PUNCT
ftr-489	1347	1	treas	treas	PROPN
ftr-489	1347	2	.	.	PUNCT
ftr-489	1348	1	reg	reg	PROPN
ftr-489	1348	2	.	.	PUNCT
ftr-489	1349	1	§	§	PROPN
ftr-489	1349	2	1.267(a)-3	1.267(a)-3	PROPN
ftr-489	1349	3	,	,	PUNCT
ftr-489	1349	4	56	56	NUM
ftr-489	1349	5	fed	feed	VERB
ftr-489	1349	6	.	.	PUNCT
ftr-489	1350	1	reg	reg	PROPN
ftr-489	1350	2	.	.	PUNCT
ftr-489	1350	3	11532	11532	NUM
ftr-489	1350	4	(	(	PUNCT
ftr-489	1350	5	1991	1991	NUM
ftr-489	1350	6	)	)	PUNCT
ftr-489	1350	7	;	;	PUNCT
ftr-489	1350	8	see	see	VERB
ftr-489	1350	9	also	also	ADV
ftr-489	1350	10	i.r.s	i.r.s	PROPN
ftr-489	1350	11	.	.	PUNCT
ftr-489	1351	1	notice	notice	VERB
ftr-489	1351	2	89	89	NUM
ftr-489	1351	3	-	-	SYM
ftr-489	1351	4	84	84	NUM
ftr-489	1351	5	,	,	PUNCT
ftr-489	1351	6	1989	1989	NUM
ftr-489	1351	7	-	-	SYM
ftr-489	1351	8	2	2	NUM
ftr-489	1351	9	c.b	c.b	PROPN
ftr-489	1351	10	.	.	PROPN
ftr-489	1351	11	402	402	NUM
ftr-489	1351	12	.	.	PUNCT
ftr-489	1351	13	254	254	NUM
ftr-489	1351	14	.	.	PUNCT
ftr-489	1352	1	see	see	VERB
ftr-489	1352	2	prop	prop	NOUN
ftr-489	1352	3	.	.	PUNCT
ftr-489	1353	1	treas	treas	PROPN
ftr-489	1353	2	.	.	PUNCT
ftr-489	1354	1	reg	reg	PROPN
ftr-489	1354	2	.	.	PUNCT
ftr-489	1355	1	§	§	PROPN
ftr-489	1355	2	1.267(a)-3	1.267(a)-3	PROPN
ftr-489	1355	3	,	,	PUNCT
ftr-489	1355	4	56	56	NUM
ftr-489	1355	5	fed	feed	VERB
ftr-489	1355	6	.	.	PUNCT
ftr-489	1356	1	reg	reg	PROPN
ftr-489	1356	2	.	.	PUNCT
ftr-489	1356	3	11532	11532	NUM
ftr-489	1356	4	(	(	PUNCT
ftr-489	1356	5	1991	1991	NUM
ftr-489	1356	6	)	)	PUNCT
ftr-489	1356	7	;	;	PUNCT
ftr-489	1356	8	see	see	VERB
ftr-489	1356	9	also	also	ADV
ftr-489	1356	10	i.r.s	i.r.s	PROPN
ftr-489	1356	11	.	.	PUNCT
ftr-489	1357	1	notice	notice	VERB
ftr-489	1357	2	89	89	NUM
ftr-489	1357	3	-	-	SYM
ftr-489	1357	4	94	94	NUM
ftr-489	1357	5	,	,	PUNCT
ftr-489	1357	6	1989	1989	NUM
ftr-489	1357	7	-	-	SYM
ftr-489	1357	8	2	2	NUM
ftr-489	1357	9	c.b	c.b	PROPN
ftr-489	1357	10	.	.	PROPN
ftr-489	1357	11	402	402	NUM
ftr-489	1357	12	.	.	PUNCT
ftr-489	1358	1	[	[	X
ftr-489	1358	2	vol	vol	NOUN
ftr-489	1358	3	1:2	1:2	NUM
ftr-489	1358	4	treaty	treaty	NOUN
ftr-489	1358	5	-	-	PUNCT
ftr-489	1358	6	based	base	VERB
ftr-489	1358	7	nondiscrimination	nondiscrimination	NOUN
ftr-489	1358	8	vision	vision	NOUN
ftr-489	1358	9	or	or	CCONJ
ftr-489	1358	10	local	local	ADJ
ftr-489	1358	11	authority	authority	NOUN
ftr-489	1358	12	thereof	thereof	ADV
ftr-489	1358	13	.	.	PUNCT
ftr-489	1358	14	"	"	PUNCT
ftr-489	1359	1	thus	thus	ADV
ftr-489	1359	2	,	,	PUNCT
ftr-489	1359	3	it	it	PRON
ftr-489	1359	4	applies	apply	VERB
ftr-489	1359	5	to	to	ADP
ftr-489	1359	6	the	the	DET
ftr-489	1359	7	federal	federal	ADJ
ftr-489	1359	8	estate	estate	NOUN
ftr-489	1359	9	tax	tax	NOUN
ftr-489	1359	10	.	.	PUNCT
ftr-489	1360	1	the	the	DET
ftr-489	1360	2	nondiscrimination	nondiscrimination	NOUN
ftr-489	1360	3	article	article	NOUN
ftr-489	1360	4	has	have	AUX
ftr-489	1360	5	not	not	PART
ftr-489	1360	6	always	always	ADV
ftr-489	1360	7	been	be	AUX
ftr-489	1360	8	as	as	ADV
ftr-489	1360	9	broad	broad	ADJ
ftr-489	1360	10	.	.	PUNCT
ftr-489	1361	1	for	for	ADP
ftr-489	1361	2	example	example	NOUN
ftr-489	1361	3	,	,	PUNCT
ftr-489	1361	4	the	the	DET
ftr-489	1361	5	former	former	ADJ
ftr-489	1361	6	canadian	canadian	ADJ
ftr-489	1361	7	estate	estate	NOUN
ftr-489	1361	8	tax	tax	NOUN
ftr-489	1361	9	treaty	treaty	NOUN
ftr-489	1361	10	was	be	AUX
ftr-489	1361	11	not	not	PART
ftr-489	1361	12	terminated	terminate	VERB
ftr-489	1361	13	even	even	ADV
ftr-489	1361	14	after	after	SCONJ
ftr-489	1361	15	canada	canada	PROPN
ftr-489	1361	16	abandoned	abandon	VERB
ftr-489	1361	17	its	its	PRON
ftr-489	1361	18	federal	federal	ADJ
ftr-489	1361	19	estate	estate	NOUN
ftr-489	1361	20	and	and	CCONJ
ftr-489	1361	21	gift	gift	NOUN
ftr-489	1361	22	tax	tax	NOUN
ftr-489	1361	23	.	.	PUNCT
ftr-489	1362	1	the	the	DET
ftr-489	1362	2	effect	effect	NOUN
ftr-489	1362	3	of	of	ADP
ftr-489	1362	4	maintaining	maintain	VERB
ftr-489	1362	5	the	the	DET
ftr-489	1362	6	estate	estate	NOUN
ftr-489	1362	7	tax	tax	NOUN
ftr-489	1362	8	treaty	treaty	NOUN
ftr-489	1362	9	was	be	AUX
ftr-489	1362	10	to	to	PART
ftr-489	1362	11	preserve	preserve	VERB
ftr-489	1362	12	the	the	DET
ftr-489	1362	13	nondiscrimination	nondiscrimination	NOUN
ftr-489	1362	14	article	article	NOUN
ftr-489	1362	15	which	which	PRON
ftr-489	1362	16	was	be	AUX
ftr-489	1362	17	important	important	ADJ
ftr-489	1362	18	because	because	SCONJ
ftr-489	1362	19	the	the	DET
ftr-489	1362	20	nondiscrimination	nondiscrimination	NOUN
ftr-489	1362	21	article	article	NOUN
ftr-489	1362	22	of	of	ADP
ftr-489	1362	23	the	the	DET
ftr-489	1362	24	income	income	NOUN
ftr-489	1362	25	tax	tax	NOUN
ftr-489	1362	26	treaty	treaty	NOUN
ftr-489	1362	27	then	then	ADV
ftr-489	1362	28	in	in	ADP
ftr-489	1362	29	effect	effect	NOUN
ftr-489	1362	30	was	be	AUX
ftr-489	1362	31	limited	limit	VERB
ftr-489	1362	32	to	to	ADP
ftr-489	1362	33	income	income	NOUN
ftr-489	1362	34	taxes	taxis	NOUN
ftr-489	1362	35	.	.	PUNCT
ftr-489	1363	1	the	the	DET
ftr-489	1363	2	estate	estate	NOUN
ftr-489	1363	3	tax	tax	NOUN
ftr-489	1363	4	treaty	treaty	NOUN
ftr-489	1363	5	was	be	AUX
ftr-489	1363	6	abandoned	abandon	VERB
ftr-489	1363	7	only	only	ADV
ftr-489	1363	8	after	after	ADP
ftr-489	1363	9	a	a	DET
ftr-489	1363	10	new	new	ADJ
ftr-489	1363	11	income	income	NOUN
ftr-489	1363	12	tax	tax	NOUN
ftr-489	1363	13	treaty	treaty	NOUN
ftr-489	1363	14	,	,	PUNCT
ftr-489	1363	15	with	with	ADP
ftr-489	1363	16	its	its	PRON
ftr-489	1363	17	own	own	ADJ
ftr-489	1363	18	,	,	PUNCT
ftr-489	1363	19	broader	broad	ADJ
ftr-489	1363	20	nondiscrimination	nondiscrimination	NOUN
ftr-489	1363	21	article	article	NOUN
ftr-489	1363	22	was	be	AUX
ftr-489	1363	23	adopted	adopt	VERB
ftr-489	1363	24	.	.	PUNCT
ftr-489	1364	1	a	a	DET
ftr-489	1364	2	few	few	ADJ
ftr-489	1364	3	years	year	NOUN
ftr-489	1364	4	ago	ago	ADV
ftr-489	1364	5	,	,	PUNCT
ftr-489	1364	6	revenue	revenue	NOUN
ftr-489	1364	7	canada	canada	PROPN
ftr-489	1364	8	expressed	express	VERB
ftr-489	1364	9	the	the	DET
ftr-489	1364	10	view	view	NOUN
ftr-489	1364	11	that	that	SCONJ
ftr-489	1364	12	u.s	u.s	PROPN
ftr-489	1364	13	.	.	PROPN
ftr-489	1364	14	tax	tax	NOUN
ftr-489	1364	15	law	law	NOUN
ftr-489	1364	16	violates	violate	VERB
ftr-489	1364	17	the	the	DET
ftr-489	1364	18	broader	broad	ADJ
ftr-489	1364	19	nondiscrimination	nondiscrimination	NOUN
ftr-489	1364	20	clause	clause	NOUN
ftr-489	1364	21	in	in	ADP
ftr-489	1364	22	the	the	DET
ftr-489	1364	23	current	current	ADJ
ftr-489	1364	24	u.s.-canada	u.s.-canada	PROPN
ftr-489	1364	25	income	income	PROPN
ftr-489	1364	26	tax	tax	PROPN
ftr-489	1364	27	treaty	treaty	NOUN
ftr-489	1364	28	because	because	SCONJ
ftr-489	1364	29	u.s	u.s	PROPN
ftr-489	1364	30	.	.	PROPN
ftr-489	1364	31	residents	resident	NOUN
ftr-489	1364	32	are	be	AUX
ftr-489	1364	33	entitled	entitle	VERB
ftr-489	1364	34	to	to	ADP
ftr-489	1364	35	an	an	DET
ftr-489	1364	36	exemption	exemption	NOUN
ftr-489	1364	37	in	in	ADP
ftr-489	1364	38	respect	respect	NOUN
ftr-489	1364	39	of	of	ADP
ftr-489	1364	40	at	at	ADV
ftr-489	1364	41	least	least	ADV
ftr-489	1364	42	$	$	SYM
ftr-489	1364	43	600,000	600,000	NUM
ftr-489	1364	44	of	of	ADP
ftr-489	1364	45	their	their	PRON
ftr-489	1364	46	estate	estate	NOUN
ftr-489	1364	47	,	,	PUNCT
ftr-489	1364	48	while	while	SCONJ
ftr-489	1364	49	nonresidents	nonresident	NOUN
ftr-489	1364	50	were	be	AUX
ftr-489	1364	51	entitled	entitle	VERB
ftr-489	1364	52	to	to	ADP
ftr-489	1364	53	a	a	DET
ftr-489	1364	54	smaller	small	ADJ
ftr-489	1364	55	exemption	exemption	NOUN
ftr-489	1364	56	.	.	PUNCT
ftr-489	1365	1	paragraph	paragraph	NOUN
ftr-489	1365	2	10	10	NUM
ftr-489	1365	3	of	of	ADP
ftr-489	1365	4	article	article	NOUN
ftr-489	1365	5	xxv	xxv	PROPN
ftr-489	1365	6	of	of	ADP
ftr-489	1365	7	the	the	DET
ftr-489	1365	8	u.s.-canada	u.s.-canada	NOUN
ftr-489	1365	9	treaty	treaty	PROPN
ftr-489	1365	10	extends	extend	VERB
ftr-489	1365	11	the	the	DET
ftr-489	1365	12	nondiscrimination	nondiscrimination	NOUN
ftr-489	1365	13	article	article	NOUN
ftr-489	1365	14	to	to	ADP
ftr-489	1365	15	"	"	PUNCT
ftr-489	1365	16	all	all	DET
ftr-489	1365	17	taxes	taxis	NOUN
ftr-489	1365	18	imposed	impose	VERB
ftr-489	1365	19	under	under	ADP
ftr-489	1365	20	the	the	DET
ftr-489	1365	21	internal	internal	ADJ
ftr-489	1365	22	revenue	revenue	NOUN
ftr-489	1365	23	code	code	NOUN
ftr-489	1365	24	.	.	PUNCT
ftr-489	1366	1	"	"	PUNCT
ftr-489	1366	2	"	"	PUNCT
ftr-489	1366	3	the	the	DET
ftr-489	1366	4	only	only	ADJ
ftr-489	1366	5	provision	provision	NOUN
ftr-489	1366	6	of	of	ADP
ftr-489	1366	7	article	article	NOUN
ftr-489	1366	8	24	24	NUM
ftr-489	1366	9	of	of	ADP
ftr-489	1366	10	the	the	DET
ftr-489	1366	11	1981	1981	NUM
ftr-489	1366	12	u.s	u.s	PROPN
ftr-489	1366	13	.	.	PROPN
ftr-489	1366	14	model	model	NOUN
ftr-489	1366	15	that	that	PRON
ftr-489	1366	16	relates	relate	VERB
ftr-489	1366	17	to	to	ADP
ftr-489	1366	18	non	non	ADJ
ftr-489	1366	19	-	-	ADJ
ftr-489	1366	20	business	business	ADJ
ftr-489	1366	21	income	income	NOUN
ftr-489	1366	22	is	be	AUX
ftr-489	1366	23	the	the	DET
ftr-489	1366	24	nationality	nationality	NOUN
ftr-489	1366	25	provision	provision	NOUN
ftr-489	1366	26	which	which	PRON
ftr-489	1366	27	is	be	AUX
ftr-489	1366	28	generally	generally	ADV
ftr-489	1366	29	found	find	VERB
ftr-489	1366	30	in	in	ADP
ftr-489	1366	31	paragraph	paragraph	NOUN
ftr-489	1366	32	1	1	NUM
ftr-489	1366	33	.	.	PUNCT
ftr-489	1366	34	'	'	PUNCT
ftr-489	1367	1	the	the	DET
ftr-489	1367	2	canadian	canadian	ADJ
ftr-489	1367	3	treaty	treaty	NOUN
ftr-489	1367	4	is	be	AUX
ftr-489	1367	5	identical	identical	ADJ
ftr-489	1367	6	to	to	ADP
ftr-489	1367	7	the	the	DET
ftr-489	1367	8	1981	1981	NUM
ftr-489	1367	9	u.s	u.s	PROPN
ftr-489	1367	10	.	.	PROPN
ftr-489	1367	11	model	model	NOUN
ftr-489	1367	12	except	except	SCONJ
ftr-489	1367	13	that	that	SCONJ
ftr-489	1367	14	citizens	citizen	NOUN
ftr-489	1367	15	of	of	ADP
ftr-489	1367	16	a	a	DET
ftr-489	1367	17	contracting	contracting	NOUN
ftr-489	1367	18	state	state	NOUN
ftr-489	1367	19	who	who	PRON
ftr-489	1367	20	are	be	AUX
ftr-489	1367	21	not	not	PART
ftr-489	1367	22	residents	resident	NOUN
ftr-489	1367	23	of	of	ADP
ftr-489	1367	24	the	the	DET
ftr-489	1367	25	other	other	ADJ
ftr-489	1367	26	contracting	contracting	NOUN
ftr-489	1367	27	state	state	NOUN
ftr-489	1367	28	are	be	AUX
ftr-489	1367	29	compared	compare	VERB
ftr-489	1367	30	with	with	ADP
ftr-489	1367	31	citizens	citizen	NOUN
ftr-489	1367	32	of	of	ADP
ftr-489	1367	33	a	a	DET
ftr-489	1367	34	third	third	ADJ
ftr-489	1367	35	state	state	NOUN
ftr-489	1367	36	in	in	ADP
ftr-489	1367	37	the	the	DET
ftr-489	1367	38	same	same	ADJ
ftr-489	1367	39	circumstances	circumstance	NOUN
ftr-489	1367	40	.	.	PUNCT
ftr-489	1367	41	"	"	PUNCT
ftr-489	1368	1	the	the	DET
ftr-489	1368	2	nondiscrimination	nondiscrimination	NOUN
ftr-489	1368	3	provision	provision	NOUN
ftr-489	1368	4	of	of	ADP
ftr-489	1368	5	the	the	DET
ftr-489	1368	6	canadian	canadian	ADJ
ftr-489	1368	7	income	income	NOUN
ftr-489	1368	8	tax	tax	NOUN
ftr-489	1368	9	treaty	treaty	NOUN
ftr-489	1368	10	was	be	AUX
ftr-489	1368	11	negotiated	negotiate	VERB
ftr-489	1368	12	in	in	ADP
ftr-489	1368	13	the	the	DET
ftr-489	1368	14	context	context	NOUN
ftr-489	1368	15	of	of	ADP
ftr-489	1368	16	the	the	DET
ftr-489	1368	17	income	income	NOUN
ftr-489	1368	18	tax	tax	NOUN
ftr-489	1368	19	.	.	PUNCT
ftr-489	1368	20	"	"	PUNCT
ftr-489	1369	1	the	the	DET
ftr-489	1369	2	problem	problem	NOUN
ftr-489	1369	3	raised	raise	VERB
ftr-489	1369	4	by	by	ADP
ftr-489	1369	5	the	the	DET
ftr-489	1369	6	application	application	NOUN
ftr-489	1369	7	of	of	ADP
ftr-489	1369	8	an	an	DET
ftr-489	1369	9	income	income	NOUN
ftr-489	1369	10	tax	tax	NOUN
ftr-489	1369	11	treaty	treaty	NOUN
ftr-489	1369	12	to	to	ADP
ftr-489	1369	13	an	an	DET
ftr-489	1369	14	estate	estate	NOUN
ftr-489	1369	15	tax	tax	NOUN
ftr-489	1369	16	situation	situation	NOUN
ftr-489	1369	17	is	be	AUX
ftr-489	1369	18	not	not	PART
ftr-489	1369	19	simple	simple	ADJ
ftr-489	1369	20	.	.	PUNCT
ftr-489	1370	1	the	the	DET
ftr-489	1370	2	treaty	treaty	NOUN
ftr-489	1370	3	protects	protect	VERB
ftr-489	1370	4	a	a	DET
ftr-489	1370	5	citizen	citizen	NOUN
ftr-489	1370	6	of	of	ADP
ftr-489	1370	7	canada	canada	PROPN
ftr-489	1370	8	who	who	PRON
ftr-489	1370	9	is	be	AUX
ftr-489	1370	10	a	a	DET
ftr-489	1370	11	resident	resident	NOUN
ftr-489	1370	12	of	of	ADP
ftr-489	1370	13	the	the	DET
ftr-489	1370	14	united	united	PROPN
ftr-489	1370	15	states	states	PROPN
ftr-489	1370	16	.	.	PUNCT
ftr-489	1371	1	"-	"-	PRON
ftr-489	1371	2	'	'	PUNCT
ftr-489	1371	3	the	the	DET
ftr-489	1371	4	term	term	NOUN
ftr-489	1371	5	"	"	PUNCT
ftr-489	1371	6	resident	resident	NOUN
ftr-489	1371	7	"	"	PUNCT
ftr-489	1371	8	is	be	AUX
ftr-489	1371	9	a	a	DET
ftr-489	1371	10	defined	define	VERB
ftr-489	1371	11	term	term	NOUN
ftr-489	1371	12	under	under	ADP
ftr-489	1371	13	article	article	NOUN
ftr-489	1371	14	iv(l	iv(l	NOUN
ftr-489	1371	15	)	)	PUNCT
ftr-489	1371	16	and	and	CCONJ
ftr-489	1371	17	means	mean	VERB
ftr-489	1371	18	any	any	DET
ftr-489	1371	19	person	person	NOUN
ftr-489	1371	20	who	who	PRON
ftr-489	1371	21	,	,	PUNCT
ftr-489	1371	22	under	under	ADP
ftr-489	1371	23	the	the	DET
ftr-489	1371	24	laws	law	NOUN
ftr-489	1371	25	of	of	ADP
ftr-489	1371	26	that	that	DET
ftr-489	1371	27	state	state	NOUN
ftr-489	1371	28	,	,	PUNCT
ftr-489	1371	29	is	be	AUX
ftr-489	1371	30	liable	liable	ADJ
ftr-489	1371	31	for	for	ADP
ftr-489	1371	32	tax	tax	NOUN
ftr-489	1371	33	therein	therein	ADV
ftr-489	1371	34	by	by	ADP
ftr-489	1371	35	reason	reason	NOUN
ftr-489	1371	36	of	of	ADP
ftr-489	1371	37	his	his	PRON
ftr-489	1371	38	domicile	domicile	NOUN
ftr-489	1371	39	.	.	PUNCT
ftr-489	1372	1	6	6	NUM
ftr-489	1372	2	'	'	PUNCT
ftr-489	1372	3	thus	thus	ADV
ftr-489	1372	4	,	,	PUNCT
ftr-489	1372	5	the	the	DET
ftr-489	1372	6	question	question	NOUN
ftr-489	1372	7	is	be	AUX
ftr-489	1372	8	whether	whether	SCONJ
ftr-489	1372	9	the	the	DET
ftr-489	1372	10	term	term	NOUN
ftr-489	1372	11	"	"	PUNCT
ftr-489	1372	12	resident	resident	NOUN
ftr-489	1372	13	"	"	PUNCT
ftr-489	1372	14	means	mean	VERB
ftr-489	1372	15	resident	resident	NOUN
ftr-489	1372	16	in	in	ADP
ftr-489	1372	17	terms	term	NOUN
ftr-489	1372	18	of	of	ADP
ftr-489	1372	19	the	the	DET
ftr-489	1372	20	u.s	u.s	PROPN
ftr-489	1372	21	.	.	PROPN
ftr-489	1372	22	income	income	PROPN
ftr-489	1372	23	tax	tax	NOUN
ftr-489	1372	24	law	law	NOUN
ftr-489	1372	25	or	or	CCONJ
ftr-489	1372	26	in	in	ADP
ftr-489	1372	27	terms	term	NOUN
ftr-489	1372	28	of	of	ADP
ftr-489	1372	29	the	the	DET
ftr-489	1372	30	u.s	u.s	PROPN
ftr-489	1372	31	.	.	PROPN
ftr-489	1372	32	estate	estate	NOUN
ftr-489	1372	33	tax	tax	NOUN
ftr-489	1372	34	law	law	NOUN
ftr-489	1372	35	.	.	PUNCT
ftr-489	1373	1	under	under	ADP
ftr-489	1373	2	u.s	u.s	PROPN
ftr-489	1373	3	.	.	PROPN
ftr-489	1373	4	law	law	NOUN
ftr-489	1373	5	,	,	PUNCT
ftr-489	1373	6	for	for	ADP
ftr-489	1373	7	income	income	NOUN
ftr-489	1373	8	tax	tax	NOUN
ftr-489	1373	9	purposes	purpose	NOUN
ftr-489	1373	10	,	,	PUNCT
ftr-489	1373	11	a	a	DET
ftr-489	1373	12	resident	resident	NOUN
ftr-489	1373	13	is	be	AUX
ftr-489	1373	14	generally	generally	ADV
ftr-489	1373	15	defined	define	VERB
ftr-489	1373	16	as	as	ADP
ftr-489	1373	17	an	an	DET
ftr-489	1373	18	individual	individual	NOUN
ftr-489	1373	19	who	who	PRON
ftr-489	1373	20	either	either	CCONJ
ftr-489	1373	21	has	have	VERB
ftr-489	1373	22	a	a	DET
ftr-489	1373	23	"	"	PUNCT
ftr-489	1373	24	green	green	ADJ
ftr-489	1373	25	card	card	NOUN
ftr-489	1373	26	"	"	PUNCT
ftr-489	1373	27	or	or	CCONJ
ftr-489	1373	28	is	be	AUX
ftr-489	1373	29	a	a	DET
ftr-489	1373	30	resident	resident	NOUN
ftr-489	1373	31	because	because	SCONJ
ftr-489	1373	32	of	of	ADP
ftr-489	1373	33	the	the	DET
ftr-489	1373	34	number	number	NOUN
ftr-489	1373	35	of	of	ADP
ftr-489	1373	36	days	day	NOUN
ftr-489	1373	37	spent	spend	VERB
ftr-489	1373	38	in	in	ADP
ftr-489	1373	39	the	the	DET
ftr-489	1373	40	united	united	PROPN
ftr-489	1373	41	states.262	states.262	PROPN
ftr-489	1373	42	for	for	ADP
ftr-489	1373	43	purposes	purpose	NOUN
ftr-489	1373	44	of	of	ADP
ftr-489	1373	45	the	the	DET
ftr-489	1373	46	estate	estate	NOUN
ftr-489	1373	47	tax	tax	NOUN
ftr-489	1373	48	,	,	PUNCT
ftr-489	1373	49	however	however	ADV
ftr-489	1373	50	,	,	PUNCT
ftr-489	1373	51	residence	residence	NOUN
ftr-489	1373	52	means	mean	VERB
ftr-489	1373	53	domicile	domicile	NOUN
ftr-489	1373	54	.	.	PUNCT
ftr-489	1374	1	63	63	NUM
ftr-489	1374	2	if	if	SCONJ
ftr-489	1374	3	the	the	DET
ftr-489	1374	4	canadian	canadian	ADJ
ftr-489	1374	5	taxpayer	taxpayer	NOUN
ftr-489	1374	6	is	be	AUX
ftr-489	1374	7	a	a	DET
ftr-489	1374	8	resident	resident	NOUN
ftr-489	1374	9	of	of	ADP
ftr-489	1374	10	the	the	DET
ftr-489	1374	11	united	united	PROPN
ftr-489	1374	12	states	states	PROPN
ftr-489	1374	13	255	255	NUM
ftr-489	1374	14	.	.	PUNCT
ftr-489	1375	1	see	see	VERB
ftr-489	1375	2	supra	supra	ADJ
ftr-489	1375	3	text	text	NOUN
ftr-489	1375	4	accompanying	accompanying	ADJ
ftr-489	1375	5	notes	note	NOUN
ftr-489	1375	6	13	13	NUM
ftr-489	1375	7	-	-	SYM
ftr-489	1375	8	15	15	NUM
ftr-489	1375	9	.	.	PUNCT
ftr-489	1376	1	256	256	NUM
ftr-489	1376	2	.	.	PUNCT
ftr-489	1376	3	u.s.-can	u.s.-can	PROPN
ftr-489	1376	4	.	.	PUNCT
ftr-489	1377	1	treaty	treaty	NOUN
ftr-489	1378	1	,	,	PUNCT
ftr-489	1378	2	supra	supra	PROPN
ftr-489	1378	3	note	note	PROPN
ftr-489	1378	4	15	15	NUM
ftr-489	1378	5	,	,	PUNCT
ftr-489	1378	6	art	art	NOUN
ftr-489	1378	7	.	.	PUNCT
ftr-489	1379	1	xxv	xxv	PROPN
ftr-489	1379	2	,	,	PUNCT
ftr-489	1379	3	para	para	PROPN
ftr-489	1379	4	.	.	PUNCT
ftr-489	1380	1	10	10	NUM
ftr-489	1380	2	.	.	X
ftr-489	1381	1	257	257	NUM
ftr-489	1381	2	.	.	X
ftr-489	1381	3	1981	1981	NUM
ftr-489	1381	4	u.s	u.s	PROPN
ftr-489	1381	5	.	.	PROPN
ftr-489	1381	6	model	model	PROPN
ftr-489	1381	7	,	,	PUNCT
ftr-489	1381	8	supra	supra	PROPN
ftr-489	1381	9	note	note	NOUN
ftr-489	1381	10	7	7	NUM
ftr-489	1381	11	,	,	PUNCT
ftr-489	1381	12	art	art	NOUN
ftr-489	1381	13	.	.	PUNCT
ftr-489	1382	1	24	24	NUM
ftr-489	1382	2	,	,	PUNCT
ftr-489	1382	3	para	para	NOUN
ftr-489	1382	4	.	.	PUNCT
ftr-489	1383	1	1	1	NUM
ftr-489	1383	2	.	.	X
ftr-489	1383	3	258	258	NUM
ftr-489	1383	4	.	.	PUNCT
ftr-489	1383	5	u.s.-can	u.s.-can	PROPN
ftr-489	1383	6	.	.	PUNCT
ftr-489	1384	1	treaty	treaty	NOUN
ftr-489	1385	1	,	,	PUNCT
ftr-489	1385	2	supra	supra	PROPN
ftr-489	1385	3	note	note	PROPN
ftr-489	1385	4	15	15	NUM
ftr-489	1385	5	,	,	PUNCT
ftr-489	1385	6	art	art	NOUN
ftr-489	1385	7	.	.	PUNCT
ftr-489	1386	1	xxv	xxv	PROPN
ftr-489	1386	2	,	,	PUNCT
ftr-489	1386	3	para	para	PROPN
ftr-489	1386	4	.	.	PUNCT
ftr-489	1387	1	2	2	NUM
ftr-489	1387	2	.	.	X
ftr-489	1387	3	259	259	NUM
ftr-489	1387	4	.	.	PUNCT
ftr-489	1387	5	u.s.-can	u.s.-can	PROPN
ftr-489	1387	6	.	.	PUNCT
ftr-489	1388	1	treaty	treaty	NOUN
ftr-489	1389	1	,	,	PUNCT
ftr-489	1389	2	supra	supra	PROPN
ftr-489	1389	3	note	note	PROPN
ftr-489	1389	4	15	15	NUM
ftr-489	1389	5	,	,	PUNCT
ftr-489	1389	6	art	art	NOUN
ftr-489	1389	7	.	.	PUNCT
ftr-489	1390	1	xxv	xxv	PROPN
ftr-489	1390	2	,	,	PUNCT
ftr-489	1390	3	para	para	PROPN
ftr-489	1390	4	.	.	PUNCT
ftr-489	1391	1	10	10	NUM
ftr-489	1391	2	.	.	X
ftr-489	1391	3	260	260	NUM
ftr-489	1391	4	.	.	PUNCT
ftr-489	1391	5	u.s.-can	u.s.-can	PROPN
ftr-489	1391	6	.	.	PUNCT
ftr-489	1392	1	treaty	treaty	NOUN
ftr-489	1392	2	,	,	PUNCT
ftr-489	1392	3	supra	supra	PROPN
ftr-489	1392	4	note	note	VERB
ftr-489	1392	5	15	15	NUM
ftr-489	1392	6	.	.	PUNCT
ftr-489	1393	1	art	art	NOUN
ftr-489	1393	2	.	.	PUNCT
ftr-489	1394	1	xxv	xxv	PROPN
ftr-489	1394	2	,	,	PUNCT
ftr-489	1394	3	para	para	PROPN
ftr-489	1394	4	.	.	PUNCT
ftr-489	1395	1	1	1	NUM
ftr-489	1395	2	.	.	X
ftr-489	1395	3	261	261	NUM
ftr-489	1395	4	.	.	PUNCT
ftr-489	1395	5	u.s.-can	u.s.-can	PROPN
ftr-489	1395	6	.	.	PUNCT
ftr-489	1396	1	treaty	treaty	NOUN
ftr-489	1397	1	,	,	PUNCT
ftr-489	1397	2	supra	supra	PROPN
ftr-489	1397	3	note	note	PROPN
ftr-489	1397	4	15	15	NUM
ftr-489	1397	5	,	,	PUNCT
ftr-489	1397	6	art	art	NOUN
ftr-489	1397	7	.	.	PUNCT
ftr-489	1398	1	iv	iv	X
ftr-489	1398	2	,	,	PUNCT
ftr-489	1398	3	para	para	NOUN
ftr-489	1398	4	.	.	PUNCT
ftr-489	1399	1	1	1	NUM
ftr-489	1399	2	.	.	X
ftr-489	1399	3	262	262	NUM
ftr-489	1399	4	.	.	PUNCT
ftr-489	1400	1	irc	irc	PROPN
ftr-489	1400	2	§	§	PROPN
ftr-489	1400	3	7701(b	7701(b	NUM
ftr-489	1400	4	)	)	PUNCT
ftr-489	1400	5	.	.	PUNCT
ftr-489	1401	1	263	263	NUM
ftr-489	1401	2	.	.	PUNCT
ftr-489	1402	1	treas	treas	PROPN
ftr-489	1402	2	.	.	PUNCT
ftr-489	1403	1	reg	reg	PROPN
ftr-489	1403	2	.	.	PUNCT
ftr-489	1404	1	§	§	PROPN
ftr-489	1404	2	20.0	20.0	NUM
ftr-489	1404	3	-	-	SYM
ftr-489	1404	4	1(b)(1	1(b)(1	NUM
ftr-489	1404	5	)	)	PUNCT
ftr-489	1404	6	.	.	PUNCT
ftr-489	1405	1	19921	19921	NUM
ftr-489	1405	2	florida	florida	PROPN
ftr-489	1405	3	tax	tax	NOUN
ftr-489	1405	4	review	review	NOUN
ftr-489	1405	5	because	because	SCONJ
ftr-489	1405	6	he	he	PRON
ftr-489	1405	7	is	be	AUX
ftr-489	1405	8	domiciled	domicile	VERB
ftr-489	1405	9	in	in	ADP
ftr-489	1405	10	the	the	DET
ftr-489	1405	11	united	united	PROPN
ftr-489	1405	12	states	states	PROPN
ftr-489	1405	13	,	,	PUNCT
ftr-489	1405	14	then	then	ADV
ftr-489	1405	15	all	all	PRON
ftr-489	1405	16	of	of	ADP
ftr-489	1405	17	his	his	PRON
ftr-489	1405	18	worldwide	worldwide	ADJ
ftr-489	1405	19	assets	asset	NOUN
ftr-489	1405	20	will	will	AUX
ftr-489	1405	21	be	be	AUX
ftr-489	1405	22	subject	subject	ADJ
ftr-489	1405	23	to	to	ADP
ftr-489	1405	24	u.s	u.s	PROPN
ftr-489	1405	25	.	.	PROPN
ftr-489	1405	26	estate	estate	NOUN
ftr-489	1405	27	tax	tax	NOUN
ftr-489	1405	28	and	and	CCONJ
ftr-489	1405	29	he	he	PRON
ftr-489	1405	30	will	will	AUX
ftr-489	1405	31	be	be	AUX
ftr-489	1405	32	entitled	entitle	VERB
ftr-489	1405	33	to	to	ADP
ftr-489	1405	34	the	the	DET
ftr-489	1405	35	full	full	ADJ
ftr-489	1405	36	estate	estate	NOUN
ftr-489	1405	37	tax	tax	NOUN
ftr-489	1405	38	credit	credit	NOUN
ftr-489	1405	39	,	,	PUNCT
ftr-489	1405	40	equivalent	equivalent	ADJ
ftr-489	1405	41	to	to	ADP
ftr-489	1405	42	a	a	DET
ftr-489	1405	43	$	$	SYM
ftr-489	1405	44	600,000	600,000	NUM
ftr-489	1405	45	exemption.2	exemption.2	PROPN
ftr-489	1405	46	"	"	PUNCT
ftr-489	1405	47	4	4	NUM
ftr-489	1405	48	if	if	SCONJ
ftr-489	1405	49	,	,	PUNCT
ftr-489	1405	50	on	on	ADP
ftr-489	1405	51	the	the	DET
ftr-489	1405	52	other	other	ADJ
ftr-489	1405	53	hand	hand	NOUN
ftr-489	1405	54	,	,	PUNCT
ftr-489	1405	55	the	the	DET
ftr-489	1405	56	taxpayer	taxpayer	NOUN
ftr-489	1405	57	is	be	AUX
ftr-489	1405	58	a	a	DET
ftr-489	1405	59	resident	resident	NOUN
ftr-489	1405	60	only	only	ADV
ftr-489	1405	61	within	within	ADP
ftr-489	1405	62	the	the	DET
ftr-489	1405	63	meaning	meaning	NOUN
ftr-489	1405	64	of	of	ADP
ftr-489	1405	65	the	the	DET
ftr-489	1405	66	income	income	NOUN
ftr-489	1405	67	tax	tax	NOUN
ftr-489	1405	68	provision	provision	NOUN
ftr-489	1405	69	,	,	PUNCT
ftr-489	1405	70	then	then	ADV
ftr-489	1405	71	he	he	PRON
ftr-489	1405	72	or	or	CCONJ
ftr-489	1405	73	she	she	PRON
ftr-489	1405	74	is	be	AUX
ftr-489	1405	75	not	not	PART
ftr-489	1405	76	taxable	taxable	ADJ
ftr-489	1405	77	on	on	ADP
ftr-489	1405	78	worldwide	worldwide	ADJ
ftr-489	1405	79	assets	asset	NOUN
ftr-489	1405	80	and	and	CCONJ
ftr-489	1405	81	is	be	AUX
ftr-489	1405	82	not	not	PART
ftr-489	1405	83	entitled	entitle	VERB
ftr-489	1405	84	even	even	ADV
ftr-489	1405	85	to	to	ADP
ftr-489	1405	86	the	the	DET
ftr-489	1405	87	benefit	benefit	NOUN
ftr-489	1405	88	of	of	ADP
ftr-489	1405	89	a	a	DET
ftr-489	1405	90	proportionate	proportionate	ADJ
ftr-489	1405	91	share	share	NOUN
ftr-489	1405	92	of	of	ADP
ftr-489	1405	93	the	the	DET
ftr-489	1405	94	$	$	SYM
ftr-489	1405	95	600,000	600,000	NUM
ftr-489	1405	96	exemption.265	exemption.265	NOUN
ftr-489	1405	97	in	in	ADP
ftr-489	1405	98	such	such	ADJ
ftr-489	1405	99	cases	case	NOUN
ftr-489	1405	100	,	,	PUNCT
ftr-489	1405	101	there	there	PRON
ftr-489	1405	102	may	may	AUX
ftr-489	1405	103	be	be	AUX
ftr-489	1405	104	some	some	DET
ftr-489	1405	105	merit	merit	NOUN
ftr-489	1405	106	in	in	ADP
ftr-489	1405	107	some	some	DET
ftr-489	1405	108	circumstances	circumstance	NOUN
ftr-489	1405	109	to	to	ADP
ftr-489	1405	110	the	the	DET
ftr-489	1405	111	nondiscrimination	nondiscrimination	NOUN
ftr-489	1405	112	contention	contention	NOUN
ftr-489	1405	113	.	.	PUNCT
ftr-489	1406	1	if	if	SCONJ
ftr-489	1406	2	a	a	DET
ftr-489	1406	3	canadian	canadian	ADJ
ftr-489	1406	4	citizen	citizen	NOUN
ftr-489	1406	5	resides	reside	VERB
ftr-489	1406	6	outside	outside	ADP
ftr-489	1406	7	of	of	ADP
ftr-489	1406	8	the	the	DET
ftr-489	1406	9	united	united	PROPN
ftr-489	1406	10	states	states	PROPN
ftr-489	1406	11	,	,	PUNCT
ftr-489	1406	12	then	then	ADV
ftr-489	1406	13	under	under	ADP
ftr-489	1406	14	article	article	NOUN
ftr-489	1406	15	xxv(2	xxv(2	PROPN
ftr-489	1406	16	)	)	PUNCT
ftr-489	1407	1	the	the	DET
ftr-489	1407	2	contention	contention	NOUN
ftr-489	1407	3	would	would	AUX
ftr-489	1407	4	be	be	AUX
ftr-489	1407	5	unsuccessful	unsuccessful	ADJ
ftr-489	1407	6	since	since	SCONJ
ftr-489	1407	7	the	the	DET
ftr-489	1407	8	united	united	PROPN
ftr-489	1407	9	states	states	PROPN
ftr-489	1407	10	applies	apply	VERB
ftr-489	1407	11	the	the	DET
ftr-489	1407	12	same	same	ADJ
ftr-489	1407	13	rule	rule	NOUN
ftr-489	1407	14	with	with	ADP
ftr-489	1407	15	respect	respect	NOUN
ftr-489	1407	16	to	to	PART
ftr-489	1407	17	nonresident	nonresident	VERB
ftr-489	1407	18	aliens	alien	NOUN
ftr-489	1407	19	of	of	ADP
ftr-489	1407	20	all	all	DET
ftr-489	1407	21	countries	country	NOUN
ftr-489	1407	22	,	,	PUNCT
ftr-489	1407	23	regardless	regardless	ADV
ftr-489	1407	24	of	of	ADP
ftr-489	1407	25	their	their	PRON
ftr-489	1407	26	citizenship	citizenship	NOUN
ftr-489	1407	27	:	:	PUNCT
ftr-489	1407	28	discrimination	discrimination	NOUN
ftr-489	1407	29	no	no	ADV
ftr-489	1407	30	longer	long	ADV
ftr-489	1407	31	exists	exist	VERB
ftr-489	1407	32	.	.	PUNCT
ftr-489	1408	1	it	it	PRON
ftr-489	1408	2	should	should	AUX
ftr-489	1408	3	be	be	AUX
ftr-489	1408	4	noted	note	VERB
ftr-489	1408	5	,	,	PUNCT
ftr-489	1408	6	however	however	ADV
ftr-489	1408	7	,	,	PUNCT
ftr-489	1408	8	that	that	SCONJ
ftr-489	1408	9	in	in	ADP
ftr-489	1408	10	1990	1990	NUM
ftr-489	1408	11	the	the	DET
ftr-489	1408	12	code	code	NOUN
ftr-489	1408	13	was	be	AUX
ftr-489	1408	14	amended	amend	VERB
ftr-489	1408	15	to	to	PART
ftr-489	1408	16	grant	grant	VERB
ftr-489	1408	17	the	the	DET
ftr-489	1408	18	proportionate	proportionate	ADJ
ftr-489	1408	19	credit	credit	NOUN
ftr-489	1408	20	to	to	ADP
ftr-489	1408	21	the	the	DET
ftr-489	1408	22	extent	extent	NOUN
ftr-489	1408	23	required	require	VERB
ftr-489	1408	24	under	under	ADP
ftr-489	1408	25	a	a	DET
ftr-489	1408	26	treaty	treaty	NOUN
ftr-489	1408	27	obligation.266	obligation.266	NOUN
ftr-489	1408	28	another	another	DET
ftr-489	1408	29	recent	recent	ADJ
ftr-489	1408	30	controversy	controversy	NOUN
ftr-489	1408	31	involving	involve	VERB
ftr-489	1408	32	claimed	claim	VERB
ftr-489	1408	33	discrimination	discrimination	NOUN
ftr-489	1408	34	arose	arise	VERB
ftr-489	1408	35	under	under	ADP
ftr-489	1408	36	an	an	DET
ftr-489	1408	37	amendment	amendment	NOUN
ftr-489	1408	38	to	to	ADP
ftr-489	1408	39	the	the	DET
ftr-489	1408	40	u.s	u.s	PROPN
ftr-489	1408	41	.	.	PROPN
ftr-489	1408	42	estate	estate	NOUN
ftr-489	1408	43	tax	tax	NOUN
ftr-489	1408	44	that	that	PRON
ftr-489	1408	45	disallowed	disallow	VERB
ftr-489	1408	46	the	the	DET
ftr-489	1408	47	full	full	ADJ
ftr-489	1408	48	marital	marital	ADJ
ftr-489	1408	49	deduction	deduction	NOUN
ftr-489	1408	50	where	where	SCONJ
ftr-489	1408	51	the	the	DET
ftr-489	1408	52	surviving	surviving	NOUN
ftr-489	1408	53	spouse	spouse	NOUN
ftr-489	1408	54	is	be	AUX
ftr-489	1408	55	not	not	PART
ftr-489	1408	56	a	a	DET
ftr-489	1408	57	u.s	u.s	PROPN
ftr-489	1408	58	.	.	PROPN
ftr-489	1408	59	citizen.2	citizen.2	PROPN
ftr-489	1408	60	67	67	NUM
ftr-489	1408	61	as	as	ADV
ftr-489	1408	62	disturbing	disturbing	ADJ
ftr-489	1408	63	as	as	SCONJ
ftr-489	1408	64	this	this	DET
ftr-489	1408	65	provision	provision	NOUN
ftr-489	1408	66	may	may	AUX
ftr-489	1408	67	be	be	AUX
ftr-489	1408	68	to	to	ADP
ftr-489	1408	69	couples	couple	NOUN
ftr-489	1408	70	where	where	SCONJ
ftr-489	1408	71	one	one	NUM
ftr-489	1408	72	or	or	CCONJ
ftr-489	1408	73	both	both	PRON
ftr-489	1408	74	of	of	ADP
ftr-489	1408	75	the	the	DET
ftr-489	1408	76	spouses	spouse	NOUN
ftr-489	1408	77	are	be	AUX
ftr-489	1408	78	not	not	PART
ftr-489	1408	79	u.s	u.s	PROPN
ftr-489	1408	80	.	.	PROPN
ftr-489	1408	81	citizens	citizen	NOUN
ftr-489	1408	82	,	,	PUNCT
ftr-489	1408	83	it	it	PRON
ftr-489	1408	84	is	be	AUX
ftr-489	1408	85	difficult	difficult	ADJ
ftr-489	1408	86	to	to	PART
ftr-489	1408	87	see	see	VERB
ftr-489	1408	88	how	how	SCONJ
ftr-489	1408	89	this	this	DET
ftr-489	1408	90	change	change	NOUN
ftr-489	1408	91	violates	violate	VERB
ftr-489	1408	92	a	a	DET
ftr-489	1408	93	nondiscrimination	nondiscrimination	NOUN
ftr-489	1408	94	provision	provision	NOUN
ftr-489	1408	95	,	,	PUNCT
ftr-489	1408	96	since	since	SCONJ
ftr-489	1408	97	the	the	DET
ftr-489	1408	98	estate	estate	NOUN
ftr-489	1408	99	tax	tax	NOUN
ftr-489	1408	100	is	be	AUX
ftr-489	1408	101	not	not	PART
ftr-489	1408	102	technically	technically	ADV
ftr-489	1408	103	imposed	impose	VERB
ftr-489	1408	104	on	on	ADP
ftr-489	1408	105	the	the	DET
ftr-489	1408	106	surviving	surviving	NOUN
ftr-489	1408	107	spouse	spouse	NOUN
ftr-489	1408	108	,	,	PUNCT
ftr-489	1408	109	but	but	CCONJ
ftr-489	1408	110	rather	rather	ADV
ftr-489	1408	111	affects	affect	VERB
ftr-489	1408	112	estates	estate	NOUN
ftr-489	1408	113	of	of	ADP
ftr-489	1408	114	decedents	decedent	NOUN
ftr-489	1408	115	who	who	PRON
ftr-489	1408	116	were	be	AUX
ftr-489	1408	117	u.s	u.s	PROPN
ftr-489	1408	118	.	.	PROPN
ftr-489	1408	119	citizens	citizen	NOUN
ftr-489	1408	120	as	as	ADV
ftr-489	1408	121	well	well	ADV
ftr-489	1408	122	as	as	ADP
ftr-489	1408	123	those	those	PRON
ftr-489	1408	124	who	who	PRON
ftr-489	1408	125	were	be	AUX
ftr-489	1408	126	not	not	PART
ftr-489	1408	127	u.s	u.s	PROPN
ftr-489	1408	128	.	.	PROPN
ftr-489	1408	129	citizens.268	citizens.268	NOUN
ftr-489	1408	130	thus	thus	ADV
ftr-489	1408	131	,	,	PUNCT
ftr-489	1408	132	it	it	PRON
ftr-489	1408	133	is	be	AUX
ftr-489	1408	134	neither	neither	CCONJ
ftr-489	1408	135	"	"	PUNCT
ftr-489	1408	136	other	other	ADJ
ftr-489	1408	137	"	"	PUNCT
ftr-489	1408	138	or	or	CCONJ
ftr-489	1408	139	"	"	PUNCT
ftr-489	1408	140	more	more	ADV
ftr-489	1408	141	burdensome	burdensome	ADJ
ftr-489	1408	142	"	"	PUNCT
ftr-489	1408	143	to	to	ADP
ftr-489	1408	144	the	the	DET
ftr-489	1408	145	taxpayer	taxpayer	NOUN
ftr-489	1408	146	.	.	PUNCT
ftr-489	1409	1	however	however	ADV
ftr-489	1409	2	,	,	PUNCT
ftr-489	1409	3	germany	germany	PROPN
ftr-489	1409	4	held	hold	VERB
ftr-489	1409	5	up	up	ADP
ftr-489	1409	6	ratification	ratification	NOUN
ftr-489	1409	7	of	of	ADP
ftr-489	1409	8	its	its	PRON
ftr-489	1409	9	new	new	ADJ
ftr-489	1409	10	income	income	NOUN
ftr-489	1409	11	tax	tax	NOUN
ftr-489	1409	12	treaty	treaty	NOUN
ftr-489	1409	13	because	because	SCONJ
ftr-489	1409	14	it	it	PRON
ftr-489	1409	15	viewed	view	VERB
ftr-489	1409	16	the	the	DET
ftr-489	1409	17	estate	estate	NOUN
ftr-489	1409	18	tax	tax	NOUN
ftr-489	1409	19	provision	provision	NOUN
ftr-489	1409	20	as	as	ADP
ftr-489	1409	21	giving	give	VERB
ftr-489	1409	22	rise	rise	NOUN
ftr-489	1409	23	to	to	ADP
ftr-489	1409	24	discriminatory	discriminatory	ADJ
ftr-489	1409	25	treatment	treatment	NOUN
ftr-489	1409	26	of	of	ADP
ftr-489	1409	27	german	german	ADJ
ftr-489	1409	28	spouses	spouse	NOUN
ftr-489	1409	29	as	as	SCONJ
ftr-489	1409	30	compared	compare	VERB
ftr-489	1409	31	to	to	ADP
ftr-489	1409	32	u.s	u.s	PROPN
ftr-489	1409	33	spouses.269	spouses.269	PROPN
ftr-489	1409	34	ix	ix	PROPN
ftr-489	1409	35	.	.	PUNCT
ftr-489	1410	1	conclusions	conclusion	NOUN
ftr-489	1410	2	neither	neither	CCONJ
ftr-489	1410	3	the	the	DET
ftr-489	1410	4	treasury	treasury	PROPN
ftr-489	1410	5	department	department	PROPN
ftr-489	1410	6	nor	nor	CCONJ
ftr-489	1410	7	congress	congress	PROPN
ftr-489	1410	8	seems	seem	VERB
ftr-489	1410	9	to	to	PART
ftr-489	1410	10	have	have	VERB
ftr-489	1410	11	a	a	DET
ftr-489	1410	12	strong	strong	ADJ
ftr-489	1410	13	commitment	commitment	NOUN
ftr-489	1410	14	to	to	ADP
ftr-489	1410	15	nondiscrimination	nondiscrimination	NOUN
ftr-489	1410	16	despite	despite	SCONJ
ftr-489	1410	17	the	the	DET
ftr-489	1410	18	existence	existence	NOUN
ftr-489	1410	19	of	of	ADP
ftr-489	1410	20	a	a	DET
ftr-489	1410	21	nondiscrimination	nondiscrimination	NOUN
ftr-489	1410	22	provision	provision	NOUN
ftr-489	1410	23	in	in	ADP
ftr-489	1410	24	all	all	DET
ftr-489	1410	25	modem	modem	PROPN
ftr-489	1410	26	u.s	u.s	PROPN
ftr-489	1410	27	.	.	PROPN
ftr-489	1410	28	tax	tax	NOUN
ftr-489	1410	29	treaties	treaty	NOUN
ftr-489	1410	30	.	.	PUNCT
ftr-489	1411	1	in	in	ADP
ftr-489	1411	2	addition	addition	NOUN
ftr-489	1411	3	,	,	PUNCT
ftr-489	1411	4	while	while	SCONJ
ftr-489	1411	5	those	those	DET
ftr-489	1411	6	provisions	provision	NOUN
ftr-489	1411	7	include	include	VERB
ftr-489	1411	8	rather	rather	ADV
ftr-489	1411	9	sweeping	sweeping	ADJ
ftr-489	1411	10	terms	term	NOUN
ftr-489	1411	11	,	,	PUNCT
ftr-489	1411	12	they	they	PRON
ftr-489	1411	13	appear	appear	VERB
ftr-489	1411	14	to	to	PART
ftr-489	1411	15	be	be	AUX
ftr-489	1411	16	read	read	VERB
ftr-489	1411	17	narrowly	narrowly	ADV
ftr-489	1411	18	.	.	PUNCT
ftr-489	1412	1	even	even	ADV
ftr-489	1412	2	congress	congress	PROPN
ftr-489	1412	3	can	can	AUX
ftr-489	1412	4	not	not	PART
ftr-489	1412	5	be	be	AUX
ftr-489	1412	6	viewed	view	VERB
ftr-489	1412	7	as	as	ADP
ftr-489	1412	8	respecting	respect	VERB
ftr-489	1412	9	nondiscrimination	nondiscrimination	NOUN
ftr-489	1412	10	as	as	ADP
ftr-489	1412	11	a	a	DET
ftr-489	1412	12	serious	serious	ADJ
ftr-489	1412	13	u.s	u.s	PROPN
ftr-489	1412	14	.	.	PROPN
ftr-489	1412	15	obligation	obligation	NOUN
ftr-489	1412	16	,	,	PUNCT
ftr-489	1412	17	since	since	SCONJ
ftr-489	1412	18	it	it	PRON
ftr-489	1412	19	has	have	AUX
ftr-489	1412	20	recently	recently	ADV
ftr-489	1412	21	,	,	PUNCT
ftr-489	1412	22	rather	rather	ADV
ftr-489	1412	23	indiscriminately	indiscriminately	ADV
ftr-489	1412	24	,	,	PUNCT
ftr-489	1412	25	overridden	overridden	ADJ
ftr-489	1412	26	u.s	u.s	PROPN
ftr-489	1412	27	.	.	PROPN
ftr-489	1412	28	treaties	treaty	NOUN
ftr-489	1412	29	in	in	ADP
ftr-489	1412	30	the	the	DET
ftr-489	1412	31	process	process	NOUN
ftr-489	1412	32	of	of	ADP
ftr-489	1412	33	expanding	expand	VERB
ftr-489	1412	34	the	the	DET
ftr-489	1412	35	level	level	NOUN
ftr-489	1412	36	of	of	ADP
ftr-489	1412	37	u.s	u.s	PROPN
ftr-489	1412	38	.	.	PROPN
ftr-489	1412	39	taxation	taxation	NOUN
ftr-489	1412	40	of	of	ADP
ftr-489	1412	41	foreign	foreign	ADJ
ftr-489	1412	42	264	264	NUM
ftr-489	1412	43	.	.	PUNCT
ftr-489	1413	1	see	see	VERB
ftr-489	1413	2	irc	irc	PROPN
ftr-489	1413	3	§	§	PROPN
ftr-489	1413	4	§	§	PROPN
ftr-489	1413	5	2001(a	2001(a	NUM
ftr-489	1413	6	)	)	PUNCT
ftr-489	1413	7	;	;	PUNCT
ftr-489	1413	8	2010(a	2010(a	NUM
ftr-489	1413	9	)	)	PUNCT
ftr-489	1413	10	.	.	PUNCT
ftr-489	1414	1	265	265	X
ftr-489	1414	2	.	.	PUNCT
ftr-489	1415	1	see	see	VERB
ftr-489	1415	2	irc	irc	PROPN
ftr-489	1415	3	§	§	PROPN
ftr-489	1415	4	§	§	PROPN
ftr-489	1415	5	2001(a	2001(a	NUM
ftr-489	1415	6	)	)	PUNCT
ftr-489	1415	7	;	;	PUNCT
ftr-489	1415	8	2010(a	2010(a	X
ftr-489	1415	9	)	)	PUNCT
ftr-489	1415	10	;	;	PUNCT
ftr-489	1416	1	treas	treas	PROPN
ftr-489	1416	2	.	.	PUNCT
ftr-489	1417	1	reg	reg	PROPN
ftr-489	1417	2	.	.	PUNCT
ftr-489	1418	1	§	§	PROPN
ftr-489	1418	2	20.0	20.0	NUM
ftr-489	1418	3	-	-	SYM
ftr-489	1418	4	1(b)(1	1(b)(1	NUM
ftr-489	1418	5	)	)	PUNCT
ftr-489	1418	6	.	.	PUNCT
ftr-489	1419	1	266	266	X
ftr-489	1419	2	.	.	PUNCT
ftr-489	1419	3	see	see	VERB
ftr-489	1419	4	irc	irc	PROPN
ftr-489	1419	5	§	§	PROPN
ftr-489	1419	6	2102(c)(3)(a	2102(c)(3)(a	NUM
ftr-489	1419	7	)	)	PUNCT
ftr-489	1419	8	.	.	PUNCT
ftr-489	1420	1	267	267	X
ftr-489	1420	2	.	.	PUNCT
ftr-489	1421	1	see	see	VERB
ftr-489	1421	2	irc	irc	PROPN
ftr-489	1421	3	§	§	PROPN
ftr-489	1421	4	2056(d)(1)(a	2056(d)(1)(a	NUM
ftr-489	1421	5	)	)	PUNCT
ftr-489	1421	6	.	.	PUNCT
ftr-489	1422	1	268	268	NUM
ftr-489	1422	2	.	.	PUNCT
ftr-489	1423	1	see	see	VERB
ftr-489	1423	2	h.r	h.r	PROPN
ftr-489	1423	3	.	.	PROPN
ftr-489	1423	4	conf	conf	PROPN
ftr-489	1423	5	.	.	PUNCT
ftr-489	1424	1	rep	rep	PROPN
ftr-489	1424	2	.	.	PROPN
ftr-489	1425	1	no	no	PROPN
ftr-489	1425	2	.	.	NOUN
ftr-489	1425	3	795	795	NUM
ftr-489	1425	4	,	,	PUNCT
ftr-489	1425	5	100th	100th	ADJ
ftr-489	1425	6	cong	cong	NOUN
ftr-489	1425	7	.	.	PROPN
ftr-489	1426	1	,	,	PUNCT
ftr-489	1426	2	2d	2d	NUM
ftr-489	1426	3	sess	sess	NOUN
ftr-489	1426	4	.	.	PUNCT
ftr-489	1427	1	592	592	NUM
ftr-489	1427	2	,	,	PUNCT
ftr-489	1427	3	593	593	NUM
ftr-489	1427	4	(	(	PUNCT
ftr-489	1427	5	1988	1988	NUM
ftr-489	1427	6	)	)	PUNCT
ftr-489	1427	7	.	.	PUNCT
ftr-489	1428	1	269	269	NUM
ftr-489	1428	2	.	.	PUNCT
ftr-489	1428	3	see	see	VERB
ftr-489	1428	4	e.g.	e.g.	ADV
ftr-489	1428	5	,	,	PUNCT
ftr-489	1428	6	mary	mary	PROPN
ftr-489	1428	7	gael	gael	PROPN
ftr-489	1428	8	timberlake	timberlake	PROPN
ftr-489	1428	9	,	,	PUNCT
ftr-489	1428	10	u.s	u.s	PROPN
ftr-489	1428	11	.	.	PROPN
ftr-489	1428	12	treasury	treasury	PROPN
ftr-489	1428	13	department	department	PROPN
ftr-489	1428	14	says	say	VERB
ftr-489	1428	15	germany	germany	PROPN
ftr-489	1428	16	is	be	AUX
ftr-489	1428	17	delaying	delay	VERB
ftr-489	1428	18	income	income	NOUN
ftr-489	1428	19	tax	tax	NOUN
ftr-489	1428	20	treaty	treaty	NOUN
ftr-489	1428	21	for	for	ADP
ftr-489	1428	22	estate	estate	NOUN
ftr-489	1428	23	tax	tax	NOUN
ftr-489	1428	24	deal	deal	NOUN
ftr-489	1428	25	,	,	PUNCT
ftr-489	1428	26	germany	germany	PROPN
ftr-489	1428	27	blames	blame	VERB
ftr-489	1428	28	u.s	u.s	PROPN
ftr-489	1428	29	.	.	PROPN
ftr-489	1428	30	,	,	PUNCT
ftr-489	1428	31	3	3	NUM
ftr-489	1428	32	tax	tax	NOUN
ftr-489	1428	33	notes	note	NOUN
ftr-489	1428	34	int'l	int'l	VERB
ftr-489	1428	35	375	375	NUM
ftr-489	1428	36	,	,	PUNCT
ftr-489	1428	37	376	376	NUM
ftr-489	1428	38	(	(	PUNCT
ftr-489	1428	39	april	april	PROPN
ftr-489	1428	40	1991	1991	NUM
ftr-489	1428	41	)	)	PUNCT
ftr-489	1428	42	.	.	PUNCT
ftr-489	1429	1	[	[	X
ftr-489	1429	2	vol	vol	NOUN
ftr-489	1429	3	1:2	1:2	NUM
ftr-489	1429	4	treamy	treamy	NOUN
ftr-489	1429	5	-	-	PUNCT
ftr-489	1429	6	based	base	VERB
ftr-489	1429	7	nondiscrimhinaion	nondiscrimhinaion	NOUN
ftr-489	1429	8	taxpayers	taxpayer	NOUN
ftr-489	1429	9	and	and	CCONJ
ftr-489	1429	10	their	their	PRON
ftr-489	1429	11	u.s	u.s	PROPN
ftr-489	1429	12	.	.	PROPN
ftr-489	1429	13	subsidiaries	subsidiary	NOUN
ftr-489	1429	14	.	.	PUNCT
ftr-489	1430	1	finally	finally	ADV
ftr-489	1430	2	,	,	PUNCT
ftr-489	1430	3	in	in	ADP
ftr-489	1430	4	view	view	NOUN
ftr-489	1430	5	of	of	ADP
ftr-489	1430	6	the	the	DET
ftr-489	1430	7	recent	recent	ADJ
ftr-489	1430	8	suspension	suspension	NOUN
ftr-489	1430	9	of	of	ADP
ftr-489	1430	10	the	the	DET
ftr-489	1430	11	1981	1981	NUM
ftr-489	1430	12	u.s	u.s	PROPN
ftr-489	1430	13	.	.	PROPN
ftr-489	1430	14	model	model	PROPN
ftr-489	1430	15	,	,	PUNCT
ftr-489	1430	16	it	it	PRON
ftr-489	1430	17	appears	appear	VERB
ftr-489	1430	18	timely	timely	ADV
ftr-489	1430	19	to	to	PART
ftr-489	1430	20	suggest	suggest	VERB
ftr-489	1430	21	two	two	NUM
ftr-489	1430	22	approaches	approach	NOUN
ftr-489	1430	23	that	that	PRON
ftr-489	1430	24	may	may	AUX
ftr-489	1430	25	be	be	AUX
ftr-489	1430	26	more	more	ADV
ftr-489	1430	27	palatable	palatable	ADJ
ftr-489	1430	28	to	to	ADP
ftr-489	1430	29	congress	congress	PROPN
ftr-489	1430	30	and	and	CCONJ
ftr-489	1430	31	the	the	DET
ftr-489	1430	32	treasury	treasury	PROPN
ftr-489	1430	33	department	department	NOUN
ftr-489	1430	34	.	.	PUNCT
ftr-489	1431	1	under	under	ADP
ftr-489	1431	2	the	the	DET
ftr-489	1431	3	first	first	ADJ
ftr-489	1431	4	approach	approach	NOUN
ftr-489	1431	5	,	,	PUNCT
ftr-489	1431	6	u.s	u.s	PROPN
ftr-489	1431	7	.	.	PROPN
ftr-489	1431	8	treaties	treaty	NOUN
ftr-489	1431	9	would	would	AUX
ftr-489	1431	10	begin	begin	VERB
ftr-489	1431	11	to	to	PART
ftr-489	1431	12	incorporate	incorporate	VERB
ftr-489	1431	13	the	the	DET
ftr-489	1431	14	"	"	PUNCT
ftr-489	1431	15	most	most	ADV
ftr-489	1431	16	-	-	PUNCT
ftr-489	1431	17	favored	favor	VERB
ftr-489	1431	18	nation	nation	NOUN
ftr-489	1431	19	"	"	PUNCT
ftr-489	1431	20	approach	approach	NOUN
ftr-489	1431	21	described	describe	VERB
ftr-489	1431	22	above	above	ADV
ftr-489	1431	23	and	and	CCONJ
ftr-489	1431	24	now	now	ADV
ftr-489	1431	25	found	find	VERB
ftr-489	1431	26	in	in	ADP
ftr-489	1431	27	most	most	ADJ
ftr-489	1431	28	of	of	ADP
ftr-489	1431	29	the	the	DET
ftr-489	1431	30	treaties	treaty	NOUN
ftr-489	1431	31	of	of	ADP
ftr-489	1431	32	canada	canada	PROPN
ftr-489	1431	33	,	,	PUNCT
ftr-489	1431	34	australia	australia	PROPN
ftr-489	1431	35	,	,	PUNCT
ftr-489	1431	36	and	and	CCONJ
ftr-489	1431	37	new	new	PROPN
ftr-489	1431	38	zealand	zealand	PROPN
ftr-489	1431	39	.	.	PUNCT
ftr-489	1432	1	the	the	DET
ftr-489	1432	2	most	most	ADV
ftr-489	1432	3	-	-	PUNCT
ftr-489	1432	4	favored	favor	VERB
ftr-489	1432	5	nation	nation	NOUN
ftr-489	1432	6	approach	approach	NOUN
ftr-489	1432	7	would	would	AUX
ftr-489	1432	8	afford	afford	VERB
ftr-489	1432	9	nationals	national	NOUN
ftr-489	1432	10	(	(	PUNCT
ftr-489	1432	11	or	or	CCONJ
ftr-489	1432	12	enterprises	enterprise	NOUN
ftr-489	1432	13	)	)	PUNCT
ftr-489	1432	14	of	of	ADP
ftr-489	1432	15	any	any	DET
ftr-489	1432	16	treaty	treaty	NOUN
ftr-489	1432	17	country	country	NOUN
ftr-489	1432	18	only	only	ADV
ftr-489	1432	19	treatment	treatment	NOUN
ftr-489	1432	20	as	as	ADV
ftr-489	1432	21	favorable	favorable	ADJ
ftr-489	1432	22	as	as	SCONJ
ftr-489	1432	23	the	the	DET
ftr-489	1432	24	treatment	treatment	NOUN
ftr-489	1432	25	afforded	afford	VERB
ftr-489	1432	26	nationals	national	NOUN
ftr-489	1432	27	of	of	ADP
ftr-489	1432	28	any	any	DET
ftr-489	1432	29	other	other	ADJ
ftr-489	1432	30	country	country	NOUN
ftr-489	1432	31	.	.	PUNCT
ftr-489	1433	1	the	the	DET
ftr-489	1433	2	second	second	ADJ
ftr-489	1433	3	approach	approach	NOUN
ftr-489	1433	4	would	would	AUX
ftr-489	1433	5	be	be	AUX
ftr-489	1433	6	to	to	PART
ftr-489	1433	7	tailor	tailor	VERB
ftr-489	1433	8	the	the	DET
ftr-489	1433	9	language	language	NOUN
ftr-489	1433	10	of	of	ADP
ftr-489	1433	11	the	the	DET
ftr-489	1433	12	nondiscrimination	nondiscrimination	NOUN
ftr-489	1433	13	provisions	provision	NOUN
ftr-489	1433	14	more	more	ADV
ftr-489	1433	15	closely	closely	ADV
ftr-489	1433	16	to	to	ADP
ftr-489	1433	17	the	the	DET
ftr-489	1433	18	allowances	allowance	NOUN
ftr-489	1433	19	that	that	PRON
ftr-489	1433	20	the	the	DET
ftr-489	1433	21	u.s	u.s	PROPN
ftr-489	1433	22	.	.	PROPN
ftr-489	1433	23	should	should	AUX
ftr-489	1433	24	be	be	AUX
ftr-489	1433	25	ready	ready	ADJ
ftr-489	1433	26	to	to	PART
ftr-489	1433	27	make	make	VERB
ftr-489	1433	28	.	.	PUNCT
ftr-489	1434	1	under	under	ADP
ftr-489	1434	2	this	this	DET
ftr-489	1434	3	approach	approach	NOUN
ftr-489	1434	4	,	,	PUNCT
ftr-489	1434	5	at	at	ADP
ftr-489	1434	6	a	a	DET
ftr-489	1434	7	minimum	minimum	NOUN
ftr-489	1434	8	,	,	PUNCT
ftr-489	1434	9	the	the	DET
ftr-489	1434	10	language	language	NOUN
ftr-489	1434	11	would	would	AUX
ftr-489	1434	12	permit	permit	VERB
ftr-489	1434	13	different	different	ADJ
ftr-489	1434	14	treatment	treatment	NOUN
ftr-489	1434	15	reflecting	reflect	VERB
ftr-489	1434	16	reasonably	reasonably	ADV
ftr-489	1434	17	different	different	ADJ
ftr-489	1434	18	tax	tax	NOUN
ftr-489	1434	19	regimes	regime	NOUN
ftr-489	1434	20	applicable	applicable	ADJ
ftr-489	1434	21	to	to	ADP
ftr-489	1434	22	foreign	foreign	ADJ
ftr-489	1434	23	and	and	CCONJ
ftr-489	1434	24	foreign	foreign	ADJ
ftr-489	1434	25	-	-	PUNCT
ftr-489	1434	26	owned	own	VERB
ftr-489	1434	27	taxpayers	taxpayer	NOUN
ftr-489	1434	28	on	on	ADP
ftr-489	1434	29	the	the	DET
ftr-489	1434	30	one	one	NUM
ftr-489	1434	31	hand	hand	NOUN
ftr-489	1434	32	and	and	CCONJ
ftr-489	1434	33	u.s	u.s	PROPN
ftr-489	1434	34	.	.	PROPN
ftr-489	1434	35	and	and	CCONJ
ftr-489	1434	36	u.s.-owned	u.s.-owne	VERB
ftr-489	1434	37	taxpayers	taxpayer	NOUN
ftr-489	1434	38	on	on	ADP
ftr-489	1434	39	the	the	DET
ftr-489	1434	40	other	other	ADJ
ftr-489	1434	41	hand	hand	NOUN
ftr-489	1434	42	,	,	PUNCT
ftr-489	1434	43	to	to	PART
ftr-489	1434	44	account	account	VERB
ftr-489	1434	45	for	for	ADP
ftr-489	1434	46	the	the	DET
ftr-489	1434	47	fact	fact	NOUN
ftr-489	1434	48	that	that	SCONJ
ftr-489	1434	49	foreigners	foreigner	NOUN
ftr-489	1434	50	are	be	AUX
ftr-489	1434	51	not	not	PART
ftr-489	1434	52	subject	subject	ADJ
ftr-489	1434	53	in	in	ADP
ftr-489	1434	54	the	the	DET
ftr-489	1434	55	u.s	u.s	PROPN
ftr-489	1434	56	.	.	PROPN
ftr-489	1434	57	to	to	ADP
ftr-489	1434	58	worldwide	worldwide	ADJ
ftr-489	1434	59	taxation	taxation	NOUN
ftr-489	1434	60	.	.	PUNCT
ftr-489	1435	1	in	in	ADP
ftr-489	1435	2	addition	addition	NOUN
ftr-489	1435	3	,	,	PUNCT
ftr-489	1435	4	this	this	DET
ftr-489	1435	5	approach	approach	NOUN
ftr-489	1435	6	would	would	AUX
ftr-489	1435	7	require	require	VERB
ftr-489	1435	8	that	that	SCONJ
ftr-489	1435	9	the	the	DET
ftr-489	1435	10	nondiscrimination	nondiscrimination	NOUN
ftr-489	1435	11	provision	provision	NOUN
ftr-489	1435	12	set	set	VERB
ftr-489	1435	13	forth	forth	ADP
ftr-489	1435	14	the	the	DET
ftr-489	1435	15	types	type	NOUN
ftr-489	1435	16	of	of	ADP
ftr-489	1435	17	comparison	comparison	NOUN
ftr-489	1435	18	to	to	PART
ftr-489	1435	19	apply	apply	VERB
ftr-489	1435	20	,	,	PUNCT
ftr-489	1435	21	such	such	ADJ
ftr-489	1435	22	as	as	ADP
ftr-489	1435	23	a	a	DET
ftr-489	1435	24	source	source	NOUN
ftr-489	1435	25	-	-	PUNCT
ftr-489	1435	26	jurisdiction	jurisdiction	NOUN
ftr-489	1435	27	comparison	comparison	NOUN
ftr-489	1435	28	,	,	PUNCT
ftr-489	1435	29	and	and	CCONJ
ftr-489	1435	30	include	include	VERB
ftr-489	1435	31	a	a	DET
ftr-489	1435	32	mechanism	mechanism	NOUN
ftr-489	1435	33	for	for	SCONJ
ftr-489	1435	34	the	the	DET
ftr-489	1435	35	competent	competent	ADJ
ftr-489	1435	36	authorities	authority	NOUN
ftr-489	1435	37	to	to	PART
ftr-489	1435	38	agree	agree	VERB
ftr-489	1435	39	on	on	ADP
ftr-489	1435	40	interpretative	interpretative	ADJ
ftr-489	1435	41	guidelines	guideline	NOUN
ftr-489	1435	42	to	to	PART
ftr-489	1435	43	be	be	AUX
ftr-489	1435	44	applied	apply	VERB
ftr-489	1435	45	under	under	ADP
ftr-489	1435	46	the	the	DET
ftr-489	1435	47	nondiscrimination	nondiscrimination	NOUN
ftr-489	1435	48	provision	provision	NOUN
ftr-489	1435	49	in	in	ADP
ftr-489	1435	50	both	both	DET
ftr-489	1435	51	jurisdictions	jurisdiction	NOUN
ftr-489	1435	52	.	.	PUNCT
ftr-489	1436	1	if	if	SCONJ
ftr-489	1436	2	possible	possible	ADJ
ftr-489	1436	3	,	,	PUNCT
ftr-489	1436	4	that	that	DET
ftr-489	1436	5	mechanism	mechanism	NOUN
ftr-489	1436	6	would	would	AUX
ftr-489	1436	7	apply	apply	VERB
ftr-489	1436	8	to	to	PART
ftr-489	1436	9	resolve	resolve	VERB
ftr-489	1436	10	disputes	dispute	NOUN
ftr-489	1436	11	between	between	ADP
ftr-489	1436	12	competent	competent	ADJ
ftr-489	1436	13	authorities	authority	NOUN
ftr-489	1436	14	,	,	PUNCT
ftr-489	1436	15	if	if	SCONJ
ftr-489	1436	16	a	a	DET
ftr-489	1436	17	treaty	treaty	NOUN
ftr-489	1436	18	party	party	NOUN
ftr-489	1436	19	asserts	assert	VERB
ftr-489	1436	20	that	that	SCONJ
ftr-489	1436	21	the	the	DET
ftr-489	1436	22	united	united	PROPN
ftr-489	1436	23	states	states	PROPN
ftr-489	1436	24	has	have	AUX
ftr-489	1436	25	overstepped	overstep	VERB
ftr-489	1436	26	its	its	PRON
ftr-489	1436	27	bounds	bound	NOUN
ftr-489	1436	28	in	in	ADP
ftr-489	1436	29	enacting	enact	VERB
ftr-489	1436	30	new	new	ADJ
ftr-489	1436	31	legislation	legislation	NOUN
ftr-489	1436	32	.	.	PUNCT
ftr-489	1437	1	the	the	DET
ftr-489	1437	2	authors	author	NOUN
ftr-489	1437	3	believe	believe	VERB
ftr-489	1437	4	that	that	SCONJ
ftr-489	1437	5	it	it	PRON
ftr-489	1437	6	is	be	AUX
ftr-489	1437	7	time	time	NOUN
ftr-489	1437	8	for	for	SCONJ
ftr-489	1437	9	the	the	DET
ftr-489	1437	10	united	united	PROPN
ftr-489	1437	11	states	states	PROPN
ftr-489	1437	12	to	to	PART
ftr-489	1437	13	decide	decide	VERB
ftr-489	1437	14	which	which	DET
ftr-489	1437	15	,	,	PUNCT
ftr-489	1437	16	if	if	SCONJ
ftr-489	1437	17	any	any	PRON
ftr-489	1437	18	,	,	PUNCT
ftr-489	1437	19	nondiscrimination	nondiscrimination	ADJ
ftr-489	1437	20	principle	principle	NOUN
ftr-489	1437	21	it	it	PRON
ftr-489	1437	22	is	be	AUX
ftr-489	1437	23	willing	willing	ADJ
ftr-489	1437	24	to	to	PART
ftr-489	1437	25	follow	follow	VERB
ftr-489	1437	26	.	.	PUNCT
ftr-489	1438	1	they	they	PRON
ftr-489	1438	2	also	also	ADV
ftr-489	1438	3	believe	believe	VERB
ftr-489	1438	4	that	that	SCONJ
ftr-489	1438	5	either	either	DET
ftr-489	1438	6	approach	approach	NOUN
ftr-489	1438	7	suggested	suggest	VERB
ftr-489	1438	8	above	above	ADV
ftr-489	1438	9	would	would	AUX
ftr-489	1438	10	represent	represent	VERB
ftr-489	1438	11	an	an	DET
ftr-489	1438	12	improvement	improvement	NOUN
ftr-489	1438	13	over	over	ADP
ftr-489	1438	14	the	the	DET
ftr-489	1438	15	present	present	ADJ
ftr-489	1438	16	"	"	PUNCT
ftr-489	1438	17	now	now	ADV
ftr-489	1438	18	-	-	PUNCT
ftr-489	1438	19	you	you	PRON
ftr-489	1438	20	-	-	PUNCT
ftr-489	1438	21	see	see	VERB
ftr-489	1438	22	-	-	PUNCT
ftr-489	1438	23	it	it	PRON
ftr-489	1438	24	-	-	PUNCT
ftr-489	1438	25	now	now	ADV
ftr-489	1438	26	-	-	PUNCT
ftr-489	1438	27	you	you	PRON
ftr-489	1438	28	-	-	PUNCT
ftr-489	1438	29	don't	don't	ADV
ftr-489	1438	30	"	"	PUNCT
ftr-489	1438	31	situation	situation	NOUN
ftr-489	1438	32	.	.	PUNCT
ftr-489	1439	1	1992	1992	NUM
ftr-489	1439	2	]	]	PUNCT
ftr-489	1439	3	florida	florida	PROPN
ftr-489	1439	4	tax	tax	NOUN
ftr-489	1439	5	review	review	NOUN
ftr-489	1439	6	appendix	appendix	VERB
ftr-489	1439	7	a	a	DET
ftr-489	1439	8	1981	1981	NUM
ftr-489	1439	9	u.s	u.s	PROPN
ftr-489	1439	10	.	.	PROPN
ftr-489	1439	11	model	model	PROPN
ftr-489	1439	12	income	income	PROPN
ftr-489	1439	13	tax	tax	PROPN
ftr-489	1439	14	treaty	treaty	NOUN
ftr-489	1439	15	article	article	NOUN
ftr-489	1439	16	24	24	NUM
ftr-489	1439	17	non	non	NOUN
ftr-489	1439	18	-	-	NOUN
ftr-489	1439	19	discrimination	discrimination	ADJ
ftr-489	1439	20	1	1	NUM
ftr-489	1439	21	.	.	PUNCT
ftr-489	1439	22	nationals	national	NOUN
ftr-489	1439	23	of	of	ADP
ftr-489	1439	24	a	a	DET
ftr-489	1439	25	contracting	contracting	NOUN
ftr-489	1439	26	state	state	NOUN
ftr-489	1439	27	shall	shall	AUX
ftr-489	1439	28	not	not	PART
ftr-489	1439	29	be	be	AUX
ftr-489	1439	30	subjected	subject	VERB
ftr-489	1439	31	in	in	ADP
ftr-489	1439	32	the	the	DET
ftr-489	1439	33	other	other	ADJ
ftr-489	1439	34	contracting	contracting	NOUN
ftr-489	1439	35	state	state	NOUN
ftr-489	1439	36	to	to	ADP
ftr-489	1439	37	any	any	DET
ftr-489	1439	38	taxation	taxation	NOUN
ftr-489	1439	39	or	or	CCONJ
ftr-489	1439	40	any	any	DET
ftr-489	1439	41	requirement	requirement	NOUN
ftr-489	1439	42	connected	connect	VERB
ftr-489	1439	43	therewith	therewith	NOUN
ftr-489	1439	44	which	which	PRON
ftr-489	1439	45	is	be	AUX
ftr-489	1439	46	other	other	ADJ
ftr-489	1439	47	or	or	CCONJ
ftr-489	1439	48	more	more	ADV
ftr-489	1439	49	burdensome	burdensome	ADJ
ftr-489	1439	50	than	than	ADP
ftr-489	1439	51	the	the	DET
ftr-489	1439	52	taxation	taxation	NOUN
ftr-489	1439	53	and	and	CCONJ
ftr-489	1439	54	connected	connected	ADJ
ftr-489	1439	55	requirements	requirement	NOUN
ftr-489	1439	56	to	to	PART
ftr-489	1439	57	which	which	PRON
ftr-489	1439	58	nationals	national	NOUN
ftr-489	1439	59	of	of	ADP
ftr-489	1439	60	that	that	DET
ftr-489	1439	61	other	other	ADJ
ftr-489	1439	62	state	state	NOUN
ftr-489	1439	63	in	in	ADP
ftr-489	1439	64	the	the	DET
ftr-489	1439	65	same	same	ADJ
ftr-489	1439	66	circumstances	circumstance	NOUN
ftr-489	1439	67	are	be	AUX
ftr-489	1439	68	or	or	CCONJ
ftr-489	1439	69	may	may	AUX
ftr-489	1439	70	be	be	AUX
ftr-489	1439	71	subjected	subject	VERB
ftr-489	1439	72	.	.	PUNCT
ftr-489	1440	1	this	this	DET
ftr-489	1440	2	provision	provision	NOUN
ftr-489	1440	3	shall	shall	AUX
ftr-489	1440	4	apply	apply	VERB
ftr-489	1440	5	to	to	ADP
ftr-489	1440	6	persons	person	NOUN
ftr-489	1440	7	who	who	PRON
ftr-489	1440	8	are	be	AUX
ftr-489	1440	9	not	not	PART
ftr-489	1440	10	residents	resident	NOUN
ftr-489	1440	11	of	of	ADP
ftr-489	1440	12	one	one	NUM
ftr-489	1440	13	or	or	CCONJ
ftr-489	1440	14	both	both	PRON
ftr-489	1440	15	of	of	ADP
ftr-489	1440	16	the	the	DET
ftr-489	1440	17	contracting	contracting	NOUN
ftr-489	1440	18	states	state	NOUN
ftr-489	1440	19	.	.	PUNCT
ftr-489	1441	1	however	however	ADV
ftr-489	1441	2	,	,	PUNCT
ftr-489	1441	3	for	for	ADP
ftr-489	1441	4	the	the	DET
ftr-489	1441	5	purposes	purpose	NOUN
ftr-489	1441	6	of	of	ADP
ftr-489	1441	7	united	united	PROPN
ftr-489	1441	8	states	states	PROPN
ftr-489	1441	9	tax	tax	NOUN
ftr-489	1441	10	,	,	PUNCT
ftr-489	1441	11	a	a	DET
ftr-489	1441	12	united	united	PROPN
ftr-489	1441	13	states	states	PROPN
ftr-489	1441	14	national	national	PROPN
ftr-489	1441	15	who	who	PRON
ftr-489	1441	16	is	be	AUX
ftr-489	1441	17	not	not	PART
ftr-489	1441	18	a	a	DET
ftr-489	1441	19	resident	resident	NOUN
ftr-489	1441	20	of	of	ADP
ftr-489	1441	21	the	the	DET
ftr-489	1441	22	united	united	PROPN
ftr-489	1441	23	states	states	PROPN
ftr-489	1441	24	and	and	CCONJ
ftr-489	1441	25	a	a	DET
ftr-489	1441	26	...	...	PUNCT
ftr-489	1441	27	national	national	ADJ
ftr-489	1441	28	who	who	PRON
ftr-489	1441	29	is	be	AUX
ftr-489	1441	30	not	not	PART
ftr-489	1441	31	a	a	DET
ftr-489	1441	32	resident	resident	NOUN
ftr-489	1441	33	of	of	ADP
ftr-489	1441	34	the	the	DET
ftr-489	1441	35	united	united	PROPN
ftr-489	1441	36	states	states	PROPN
ftr-489	1441	37	are	be	AUX
ftr-489	1441	38	not	not	PART
ftr-489	1441	39	in	in	ADP
ftr-489	1441	40	the	the	DET
ftr-489	1441	41	same	same	ADJ
ftr-489	1441	42	circumstances	circumstance	NOUN
ftr-489	1441	43	.	.	PUNCT
ftr-489	1442	1	2	2	X
ftr-489	1442	2	.	.	X
ftr-489	1442	3	for	for	ADP
ftr-489	1442	4	the	the	DET
ftr-489	1442	5	purposes	purpose	NOUN
ftr-489	1442	6	of	of	ADP
ftr-489	1442	7	this	this	DET
ftr-489	1442	8	convention	convention	NOUN
ftr-489	1442	9	,	,	PUNCT
ftr-489	1442	10	the	the	DET
ftr-489	1442	11	term	term	NOUN
ftr-489	1442	12	"	"	PUNCT
ftr-489	1442	13	nationals	national	NOUN
ftr-489	1442	14	"	"	PUNCT
ftr-489	1442	15	means	mean	VERB
ftr-489	1442	16	a	a	PRON
ftr-489	1442	17	)	)	PUNCT
ftr-489	1442	18	in	in	ADP
ftr-489	1442	19	relation	relation	NOUN
ftr-489	1442	20	to	to	PART
ftr-489	1442	21	...	...	PUNCT
ftr-489	1442	22	;	;	PUNCT
ftr-489	1442	23	and	and	CCONJ
ftr-489	1442	24	b	b	X
ftr-489	1442	25	)	)	PUNCT
ftr-489	1442	26	in	in	ADP
ftr-489	1442	27	relation	relation	NOUN
ftr-489	1442	28	to	to	ADP
ftr-489	1442	29	the	the	DET
ftr-489	1442	30	united	united	PROPN
ftr-489	1442	31	states	states	PROPN
ftr-489	1442	32	,	,	PUNCT
ftr-489	1442	33	united	united	PROPN
ftr-489	1442	34	states	states	PROPN
ftr-489	1442	35	citizens	citizen	NOUN
ftr-489	1442	36	.	.	PUNCT
ftr-489	1443	1	3	3	X
ftr-489	1443	2	.	.	X
ftr-489	1443	3	the	the	DET
ftr-489	1443	4	taxation	taxation	NOUN
ftr-489	1443	5	on	on	ADP
ftr-489	1443	6	a	a	DET
ftr-489	1443	7	permanent	permanent	ADJ
ftr-489	1443	8	establishment	establishment	NOUN
ftr-489	1443	9	which	which	PRON
ftr-489	1443	10	an	an	DET
ftr-489	1443	11	enterprise	enterprise	NOUN
ftr-489	1443	12	of	of	ADP
ftr-489	1443	13	a	a	DET
ftr-489	1443	14	contracting	contracting	NOUN
ftr-489	1443	15	state	state	NOUN
ftr-489	1443	16	has	have	VERB
ftr-489	1443	17	in	in	ADP
ftr-489	1443	18	the	the	DET
ftr-489	1443	19	other	other	ADJ
ftr-489	1443	20	contracting	contracting	NOUN
ftr-489	1443	21	state	state	NOUN
ftr-489	1443	22	shall	shall	AUX
ftr-489	1443	23	not	not	PART
ftr-489	1443	24	be	be	AUX
ftr-489	1443	25	less	less	ADV
ftr-489	1443	26	favorably	favorably	ADV
ftr-489	1443	27	levied	levy	VERB
ftr-489	1443	28	in	in	ADP
ftr-489	1443	29	that	that	DET
ftr-489	1443	30	other	other	ADJ
ftr-489	1443	31	state	state	NOUN
ftr-489	1443	32	than	than	ADP
ftr-489	1443	33	the	the	DET
ftr-489	1443	34	taxation	taxation	NOUN
ftr-489	1443	35	levied	levy	VERB
ftr-489	1443	36	on	on	ADP
ftr-489	1443	37	enterprises	enterprise	NOUN
ftr-489	1443	38	of	of	ADP
ftr-489	1443	39	that	that	DET
ftr-489	1443	40	other	other	ADJ
ftr-489	1443	41	state	state	NOUN
ftr-489	1443	42	carrying	carry	VERB
ftr-489	1443	43	on	on	ADP
ftr-489	1443	44	the	the	DET
ftr-489	1443	45	same	same	ADJ
ftr-489	1443	46	activities	activity	NOUN
ftr-489	1443	47	.	.	PUNCT
ftr-489	1444	1	this	this	DET
ftr-489	1444	2	provision	provision	NOUN
ftr-489	1444	3	shall	shall	AUX
ftr-489	1444	4	not	not	PART
ftr-489	1444	5	be	be	AUX
ftr-489	1444	6	construed	construe	VERB
ftr-489	1444	7	as	as	ADP
ftr-489	1444	8	obliging	oblige	VERB
ftr-489	1444	9	a	a	DET
ftr-489	1444	10	contracting	contract	VERB
ftr-489	1444	11	state	state	NOUN
ftr-489	1444	12	to	to	PART
ftr-489	1444	13	grant	grant	VERB
ftr-489	1444	14	to	to	ADP
ftr-489	1444	15	residents	resident	NOUN
ftr-489	1444	16	of	of	ADP
ftr-489	1444	17	the	the	DET
ftr-489	1444	18	other	other	ADJ
ftr-489	1444	19	contracting	contracting	NOUN
ftr-489	1444	20	state	state	NOUN
ftr-489	1444	21	any	any	DET
ftr-489	1444	22	personal	personal	ADJ
ftr-489	1444	23	allowances	allowance	NOUN
ftr-489	1444	24	,	,	PUNCT
ftr-489	1444	25	reliefs	relief	NOUN
ftr-489	1444	26	,	,	PUNCT
ftr-489	1444	27	and	and	CCONJ
ftr-489	1444	28	reductions	reduction	NOUN
ftr-489	1444	29	for	for	ADP
ftr-489	1444	30	taxation	taxation	NOUN
ftr-489	1444	31	purposes	purpose	NOUN
ftr-489	1444	32	on	on	ADP
ftr-489	1444	33	account	account	NOUN
ftr-489	1444	34	of	of	ADP
ftr-489	1444	35	civil	civil	ADJ
ftr-489	1444	36	status	status	NOUN
ftr-489	1444	37	or	or	CCONJ
ftr-489	1444	38	family	family	NOUN
ftr-489	1444	39	responsibilities	responsibility	NOUN
ftr-489	1444	40	which	which	PRON
ftr-489	1444	41	it	it	PRON
ftr-489	1444	42	grants	grant	VERB
ftr-489	1444	43	to	to	ADP
ftr-489	1444	44	its	its	PRON
ftr-489	1444	45	own	own	ADJ
ftr-489	1444	46	residents	resident	NOUN
ftr-489	1444	47	.	.	PUNCT
ftr-489	1445	1	4	4	X
ftr-489	1445	2	.	.	PUNCT
ftr-489	1445	3	except	except	SCONJ
ftr-489	1445	4	where	where	SCONJ
ftr-489	1445	5	the	the	DET
ftr-489	1445	6	provisions	provision	NOUN
ftr-489	1445	7	of	of	ADP
ftr-489	1445	8	paragraph	paragraph	NOUN
ftr-489	1445	9	1	1	NUM
ftr-489	1445	10	of	of	ADP
ftr-489	1445	11	article	article	NOUN
ftr-489	1445	12	9	9	NUM
ftr-489	1445	13	(	(	PUNCT
ftr-489	1445	14	associated	associate	VERB
ftr-489	1445	15	enterprises	enterprise	NOUN
ftr-489	1445	16	)	)	PUNCT
ftr-489	1445	17	,	,	PUNCT
ftr-489	1445	18	paragraph	paragraph	NOUN
ftr-489	1445	19	5	5	NUM
ftr-489	1445	20	of	of	ADP
ftr-489	1445	21	article	article	NOUN
ftr-489	1445	22	11	11	NUM
ftr-489	1445	23	(	(	PUNCT
ftr-489	1445	24	interest	interest	NOUN
ftr-489	1445	25	)	)	PUNCT
ftr-489	1445	26	,	,	PUNCT
ftr-489	1445	27	or	or	CCONJ
ftr-489	1445	28	paragraph	paragraph	NOUN
ftr-489	1445	29	4	4	NUM
ftr-489	1445	30	of	of	ADP
ftr-489	1445	31	article	article	NOUN
ftr-489	1445	32	12	12	NUM
ftr-489	1445	33	(	(	PUNCT
ftr-489	1445	34	royalties	royalty	NOUN
ftr-489	1445	35	)	)	PUNCT
ftr-489	1445	36	apply	apply	VERB
ftr-489	1445	37	,	,	PUNCT
ftr-489	1445	38	interest	interest	NOUN
ftr-489	1445	39	,	,	PUNCT
ftr-489	1445	40	royalties	royalty	NOUN
ftr-489	1445	41	,	,	PUNCT
ftr-489	1445	42	and	and	CCONJ
ftr-489	1445	43	other	other	ADJ
ftr-489	1445	44	disbursements	disbursement	NOUN
ftr-489	1445	45	paid	pay	VERB
ftr-489	1445	46	by	by	ADP
ftr-489	1445	47	a	a	DET
ftr-489	1445	48	resident	resident	NOUN
ftr-489	1445	49	of	of	ADP
ftr-489	1445	50	a	a	DET
ftr-489	1445	51	contracting	contract	VERB
ftr-489	1445	52	state	state	NOUN
ftr-489	1445	53	to	to	ADP
ftr-489	1445	54	a	a	DET
ftr-489	1445	55	resident	resident	NOUN
ftr-489	1445	56	of	of	ADP
ftr-489	1445	57	the	the	DET
ftr-489	1445	58	other	other	ADJ
ftr-489	1445	59	contracting	contracting	NOUN
ftr-489	1445	60	state	state	NOUN
ftr-489	1445	61	shall	shall	NOUN
ftr-489	1445	62	,	,	PUNCT
ftr-489	1445	63	for	for	ADP
ftr-489	1445	64	the	the	DET
ftr-489	1445	65	purposes	purpose	NOUN
ftr-489	1445	66	of	of	ADP
ftr-489	1445	67	determining	determine	VERB
ftr-489	1445	68	the	the	DET
ftr-489	1445	69	taxable	taxable	ADJ
ftr-489	1445	70	profits	profit	NOUN
ftr-489	1445	71	of	of	ADP
ftr-489	1445	72	the	the	DET
ftr-489	1445	73	firstmentioned	firstmentioned	ADJ
ftr-489	1445	74	resident	resident	NOUN
ftr-489	1445	75	,	,	PUNCT
ftr-489	1445	76	be	be	AUX
ftr-489	1445	77	deductible	deductible	ADJ
ftr-489	1445	78	under	under	ADP
ftr-489	1445	79	the	the	DET
ftr-489	1445	80	same	same	ADJ
ftr-489	1445	81	conditions	condition	NOUN
ftr-489	1445	82	as	as	SCONJ
ftr-489	1445	83	if	if	SCONJ
ftr-489	1445	84	they	they	PRON
ftr-489	1445	85	had	have	AUX
ftr-489	1445	86	been	be	AUX
ftr-489	1445	87	paid	pay	VERB
ftr-489	1445	88	to	to	ADP
ftr-489	1445	89	a	a	DET
ftr-489	1445	90	resident	resident	NOUN
ftr-489	1445	91	of	of	ADP
ftr-489	1445	92	the	the	DET
ftr-489	1445	93	first	first	ADV
ftr-489	1445	94	-	-	PUNCT
ftr-489	1445	95	mentioned	mention	VERB
ftr-489	1445	96	state	state	NOUN
ftr-489	1445	97	.	.	PUNCT
ftr-489	1446	1	similarly	similarly	ADV
ftr-489	1446	2	,	,	PUNCT
ftr-489	1446	3	any	any	DET
ftr-489	1446	4	debts	debt	NOUN
ftr-489	1446	5	of	of	ADP
ftr-489	1446	6	a	a	DET
ftr-489	1446	7	resident	resident	NOUN
ftr-489	1446	8	of	of	ADP
ftr-489	1446	9	a	a	DET
ftr-489	1446	10	contracting	contract	VERB
ftr-489	1446	11	state	state	NOUN
ftr-489	1446	12	to	to	ADP
ftr-489	1446	13	a	a	DET
ftr-489	1446	14	resident	resident	NOUN
ftr-489	1446	15	of	of	ADP
ftr-489	1446	16	the	the	DET
ftr-489	1446	17	other	other	ADJ
ftr-489	1446	18	contracting	contracting	NOUN
ftr-489	1446	19	state	state	NOUN
ftr-489	1446	20	shall	shall	NOUN
ftr-489	1446	21	,	,	PUNCT
ftr-489	1446	22	for	for	ADP
ftr-489	1446	23	the	the	DET
ftr-489	1446	24	purposes	purpose	NOUN
ftr-489	1446	25	of	of	ADP
ftr-489	1446	26	determining	determine	VERB
ftr-489	1446	27	the	the	DET
ftr-489	1446	28	taxable	taxable	ADJ
ftr-489	1446	29	capital	capital	NOUN
ftr-489	1446	30	of	of	ADP
ftr-489	1446	31	the	the	DET
ftr-489	1446	32	firstmentioned	firstmentioned	ADJ
ftr-489	1446	33	resident	resident	NOUN
ftr-489	1446	34	,	,	PUNCT
ftr-489	1446	35	be	be	AUX
ftr-489	1446	36	deductible	deductible	ADJ
ftr-489	1446	37	under	under	ADP
ftr-489	1446	38	the	the	DET
ftr-489	1446	39	same	same	ADJ
ftr-489	1446	40	conditions	condition	NOUN
ftr-489	1446	41	as	as	SCONJ
ftr-489	1446	42	if	if	SCONJ
ftr-489	1446	43	they	they	PRON
ftr-489	1446	44	had	have	AUX
ftr-489	1446	45	been	be	AUX
ftr-489	1446	46	contracted	contract	VERB
ftr-489	1446	47	to	to	ADP
ftr-489	1446	48	a	a	DET
ftr-489	1446	49	resident	resident	NOUN
ftr-489	1446	50	of	of	ADP
ftr-489	1446	51	the	the	DET
ftr-489	1446	52	first	first	ADV
ftr-489	1446	53	-	-	PUNCT
ftr-489	1446	54	mentioned	mention	VERB
ftr-489	1446	55	state	state	NOUN
ftr-489	1446	56	.	.	PUNCT
ftr-489	1447	1	[	[	X
ftr-489	1447	2	vol	vol	NOUN
ftr-489	1447	3	1:2	1:2	NUM
ftr-489	1447	4	19921	19921	NUM
ftr-489	1447	5	treaty	treaty	NOUN
ftr-489	1447	6	-	-	PUNCT
ftr-489	1447	7	based	base	VERB
ftr-489	1447	8	nondiscrimination	nondiscrimination	NOUN
ftr-489	1447	9	111	111	NUM
ftr-489	1447	10	5	5	NUM
ftr-489	1447	11	.	.	PUNCT
ftr-489	1447	12	enterprises	enterprise	NOUN
ftr-489	1447	13	of	of	ADP
ftr-489	1447	14	a	a	DET
ftr-489	1447	15	contracting	contracting	NOUN
ftr-489	1447	16	state	state	NOUN
ftr-489	1447	17	,	,	PUNCT
ftr-489	1447	18	the	the	DET
ftr-489	1447	19	capital	capital	NOUN
ftr-489	1447	20	of	of	ADP
ftr-489	1447	21	which	which	PRON
ftr-489	1447	22	is	be	AUX
ftr-489	1447	23	wholly	wholly	ADV
ftr-489	1447	24	or	or	CCONJ
ftr-489	1447	25	partly	partly	ADV
ftr-489	1447	26	owned	own	VERB
ftr-489	1447	27	or	or	CCONJ
ftr-489	1447	28	controlled	control	VERB
ftr-489	1447	29	,	,	PUNCT
ftr-489	1447	30	directly	directly	ADV
ftr-489	1447	31	or	or	CCONJ
ftr-489	1447	32	indirectly	indirectly	ADV
ftr-489	1447	33	,	,	PUNCT
ftr-489	1447	34	by	by	ADP
ftr-489	1447	35	one	one	NUM
ftr-489	1447	36	or	or	CCONJ
ftr-489	1447	37	more	more	ADJ
ftr-489	1447	38	residents	resident	NOUN
ftr-489	1447	39	of	of	ADP
ftr-489	1447	40	the	the	DET
ftr-489	1447	41	other	other	ADJ
ftr-489	1447	42	contracting	contracting	NOUN
ftr-489	1447	43	state	state	NOUN
ftr-489	1447	44	,	,	PUNCT
ftr-489	1447	45	shall	shall	AUX
ftr-489	1447	46	not	not	PART
ftr-489	1447	47	be	be	AUX
ftr-489	1447	48	subjected	subject	VERB
ftr-489	1447	49	in	in	ADP
ftr-489	1447	50	the	the	DET
ftr-489	1447	51	first	first	ADV
ftr-489	1447	52	-	-	PUNCT
ftr-489	1447	53	mentioned	mention	VERB
ftr-489	1447	54	state	state	NOUN
ftr-489	1447	55	to	to	ADP
ftr-489	1447	56	any	any	DET
ftr-489	1447	57	taxation	taxation	NOUN
ftr-489	1447	58	or	or	CCONJ
ftr-489	1447	59	any	any	DET
ftr-489	1447	60	requirement	requirement	NOUN
ftr-489	1447	61	connected	connect	VERB
ftr-489	1447	62	therewith	therewith	NOUN
ftr-489	1447	63	which	which	PRON
ftr-489	1447	64	is	be	AUX
ftr-489	1447	65	other	other	ADJ
ftr-489	1447	66	or	or	CCONJ
ftr-489	1447	67	more	more	ADV
ftr-489	1447	68	burdensome	burdensome	ADJ
ftr-489	1447	69	than	than	ADP
ftr-489	1447	70	the	the	DET
ftr-489	1447	71	taxation	taxation	NOUN
ftr-489	1447	72	and	and	CCONJ
ftr-489	1447	73	connected	connected	ADJ
ftr-489	1447	74	requirements	requirement	NOUN
ftr-489	1447	75	to	to	PART
ftr-489	1447	76	which	which	PRON
ftr-489	1447	77	other	other	ADJ
ftr-489	1447	78	similar	similar	ADJ
ftr-489	1447	79	enterprises	enterprise	NOUN
ftr-489	1447	80	of	of	ADP
ftr-489	1447	81	the	the	DET
ftr-489	1447	82	first	first	ADV
ftr-489	1447	83	-	-	PUNCT
ftr-489	1447	84	mentioned	mention	VERB
ftr-489	1447	85	state	state	NOUN
ftr-489	1447	86	are	be	AUX
ftr-489	1447	87	or	or	CCONJ
ftr-489	1447	88	may	may	AUX
ftr-489	1447	89	be	be	AUX
ftr-489	1447	90	subjected	subject	VERB
ftr-489	1447	91	.	.	PUNCT
ftr-489	1448	1	6	6	X
ftr-489	1448	2	.	.	PUNCT
ftr-489	1449	1	the	the	DET
ftr-489	1449	2	provisions	provision	NOUN
ftr-489	1449	3	of	of	ADP
ftr-489	1449	4	this	this	DET
ftr-489	1449	5	article	article	NOUN
ftr-489	1449	6	shall	shall	AUX
ftr-489	1449	7	,	,	PUNCT
ftr-489	1449	8	notwithstanding	notwithstanding	ADP
ftr-489	1449	9	the	the	DET
ftr-489	1449	10	provisions	provision	NOUN
ftr-489	1449	11	of	of	ADP
ftr-489	1449	12	article	article	NOUN
ftr-489	1449	13	2	2	NUM
ftr-489	1449	14	(	(	PUNCT
ftr-489	1449	15	taxes	taxis	NOUN
ftr-489	1449	16	covered	cover	VERB
ftr-489	1449	17	)	)	PUNCT
ftr-489	1449	18	,	,	PUNCT
ftr-489	1449	19	apply	apply	VERB
ftr-489	1449	20	to	to	ADP
ftr-489	1449	21	taxes	taxis	NOUN
ftr-489	1449	22	of	of	ADP
ftr-489	1449	23	every	every	DET
ftr-489	1449	24	kind	kind	NOUN
ftr-489	1449	25	and	and	CCONJ
ftr-489	1449	26	description	description	NOUN
ftr-489	1449	27	imposed	impose	VERB
ftr-489	1449	28	by	by	ADP
ftr-489	1449	29	a	a	DET
ftr-489	1449	30	contracting	contracting	NOUN
ftr-489	1449	31	state	state	NOUN
ftr-489	1449	32	or	or	CCONJ
ftr-489	1449	33	a	a	DET
ftr-489	1449	34	political	political	ADJ
ftr-489	1449	35	subdivision	subdivision	NOUN
ftr-489	1449	36	or	or	CCONJ
ftr-489	1449	37	local	local	ADJ
ftr-489	1449	38	authority	authority	NOUN
ftr-489	1449	39	thereof	thereof	ADV
ftr-489	1449	40	.	.	PUNCT
ftr-489	1450	1	florida	florida	PROPN
ftr-489	1450	2	tax	tax	PROPN
ftr-489	1450	3	review	review	NOUN
ftr-489	1450	4	appendix	appendix	VERB
ftr-489	1450	5	b	b	PROPN
ftr-489	1450	6	1977	1977	NUM
ftr-489	1450	7	oecd	oecd	PROPN
ftr-489	1450	8	model	model	NOUN
ftr-489	1450	9	article	article	NOUN
ftr-489	1450	10	24	24	NUM
ftr-489	1450	11	non	non	NOUN
ftr-489	1450	12	-	-	NOUN
ftr-489	1450	13	discrimination	discrimination	ADJ
ftr-489	1450	14	1	1	NUM
ftr-489	1450	15	.	.	PUNCT
ftr-489	1450	16	nationals	national	NOUN
ftr-489	1450	17	of	of	ADP
ftr-489	1450	18	a	a	DET
ftr-489	1450	19	contracting	contracting	NOUN
ftr-489	1450	20	state	state	NOUN
ftr-489	1450	21	shall	shall	AUX
ftr-489	1450	22	not	not	PART
ftr-489	1450	23	be	be	AUX
ftr-489	1450	24	subjected	subject	VERB
ftr-489	1450	25	in	in	ADP
ftr-489	1450	26	the	the	DET
ftr-489	1450	27	other	other	ADJ
ftr-489	1450	28	contracting	contracting	NOUN
ftr-489	1450	29	state	state	NOUN
ftr-489	1450	30	to	to	ADP
ftr-489	1450	31	any	any	DET
ftr-489	1450	32	taxation	taxation	NOUN
ftr-489	1450	33	or	or	CCONJ
ftr-489	1450	34	any	any	DET
ftr-489	1450	35	requirement	requirement	NOUN
ftr-489	1450	36	connected	connect	VERB
ftr-489	1450	37	therewith	therewith	NOUN
ftr-489	1450	38	,	,	PUNCT
ftr-489	1450	39	which	which	PRON
ftr-489	1450	40	is	be	AUX
ftr-489	1450	41	other	other	ADJ
ftr-489	1450	42	or	or	CCONJ
ftr-489	1450	43	more	more	ADV
ftr-489	1450	44	burdensome	burdensome	ADJ
ftr-489	1450	45	than	than	ADP
ftr-489	1450	46	the	the	DET
ftr-489	1450	47	taxation	taxation	NOUN
ftr-489	1450	48	and	and	CCONJ
ftr-489	1450	49	connected	connected	ADJ
ftr-489	1450	50	requirements	requirement	NOUN
ftr-489	1450	51	to	to	PART
ftr-489	1450	52	which	which	PRON
ftr-489	1450	53	nationals	national	NOUN
ftr-489	1450	54	of	of	ADP
ftr-489	1450	55	that	that	DET
ftr-489	1450	56	other	other	ADJ
ftr-489	1450	57	state	state	NOUN
ftr-489	1450	58	in	in	ADP
ftr-489	1450	59	the	the	DET
ftr-489	1450	60	same	same	ADJ
ftr-489	1450	61	circumstances	circumstance	NOUN
ftr-489	1450	62	are	be	AUX
ftr-489	1450	63	or	or	CCONJ
ftr-489	1450	64	may	may	AUX
ftr-489	1450	65	be	be	AUX
ftr-489	1450	66	subjected	subject	VERB
ftr-489	1450	67	.	.	PUNCT
ftr-489	1451	1	this	this	DET
ftr-489	1451	2	provision	provision	NOUN
ftr-489	1451	3	shall	shall	NOUN
ftr-489	1451	4	,	,	PUNCT
ftr-489	1451	5	notwithstanding	notwithstanding	ADP
ftr-489	1451	6	the	the	DET
ftr-489	1451	7	provisions	provision	NOUN
ftr-489	1451	8	of	of	ADP
ftr-489	1451	9	article	article	NOUN
ftr-489	1451	10	1	1	NUM
ftr-489	1451	11	,	,	PUNCT
ftr-489	1451	12	also	also	ADV
ftr-489	1451	13	apply	apply	VERB
ftr-489	1451	14	to	to	ADP
ftr-489	1451	15	persons	person	NOUN
ftr-489	1451	16	who	who	PRON
ftr-489	1451	17	are	be	AUX
ftr-489	1451	18	not	not	PART
ftr-489	1451	19	residents	resident	NOUN
ftr-489	1451	20	of	of	ADP
ftr-489	1451	21	one	one	NUM
ftr-489	1451	22	or	or	CCONJ
ftr-489	1451	23	both	both	PRON
ftr-489	1451	24	of	of	ADP
ftr-489	1451	25	the	the	DET
ftr-489	1451	26	contracting	contracting	NOUN
ftr-489	1451	27	states	state	NOUN
ftr-489	1451	28	.	.	PUNCT
ftr-489	1452	1	2	2	X
ftr-489	1452	2	.	.	X
ftr-489	1452	3	the	the	DET
ftr-489	1452	4	term	term	NOUN
ftr-489	1452	5	"	"	PUNCT
ftr-489	1452	6	nationals	national	NOUN
ftr-489	1452	7	"	"	PUNCT
ftr-489	1452	8	means	mean	VERB
ftr-489	1452	9	:	:	PUNCT
ftr-489	1452	10	a	a	X
ftr-489	1452	11	)	)	PUNCT
ftr-489	1452	12	all	all	DET
ftr-489	1452	13	individuals	individual	NOUN
ftr-489	1452	14	possessing	possess	VERB
ftr-489	1452	15	the	the	DET
ftr-489	1452	16	nationality	nationality	NOUN
ftr-489	1452	17	of	of	ADP
ftr-489	1452	18	a	a	DET
ftr-489	1452	19	contracting	contracting	NOUN
ftr-489	1452	20	state	state	NOUN
ftr-489	1452	21	;	;	PUNCT
ftr-489	1452	22	b	b	X
ftr-489	1452	23	)	)	PUNCT
ftr-489	1452	24	all	all	DET
ftr-489	1452	25	legal	legal	ADJ
ftr-489	1452	26	persons	person	NOUN
ftr-489	1452	27	,	,	PUNCT
ftr-489	1452	28	partnerships	partnership	NOUN
ftr-489	1452	29	and	and	CCONJ
ftr-489	1452	30	associations	association	NOUN
ftr-489	1452	31	deriving	derive	VERB
ftr-489	1452	32	their	their	PRON
ftr-489	1452	33	status	status	NOUN
ftr-489	1452	34	as	as	ADP
ftr-489	1452	35	such	such	ADJ
ftr-489	1452	36	from	from	ADP
ftr-489	1452	37	the	the	DET
ftr-489	1452	38	laws	law	NOUN
ftr-489	1452	39	in	in	ADP
ftr-489	1452	40	force	force	NOUN
ftr-489	1452	41	in	in	ADP
ftr-489	1452	42	a	a	DET
ftr-489	1452	43	contracting	contracting	NOUN
ftr-489	1452	44	state	state	NOUN
ftr-489	1452	45	.	.	PUNCT
ftr-489	1453	1	3	3	X
ftr-489	1453	2	.	.	X
ftr-489	1453	3	stateless	stateless	NOUN
ftr-489	1453	4	persons	person	NOUN
ftr-489	1453	5	who	who	PRON
ftr-489	1453	6	are	be	AUX
ftr-489	1453	7	residents	resident	NOUN
ftr-489	1453	8	of	of	ADP
ftr-489	1453	9	a	a	DET
ftr-489	1453	10	contracting	contracting	NOUN
ftr-489	1453	11	state	state	NOUN
ftr-489	1453	12	shall	shall	AUX
ftr-489	1453	13	not	not	PART
ftr-489	1453	14	be	be	AUX
ftr-489	1453	15	subjected	subject	VERB
ftr-489	1453	16	in	in	ADP
ftr-489	1453	17	either	either	CCONJ
ftr-489	1453	18	contracting	contract	VERB
ftr-489	1453	19	state	state	NOUN
ftr-489	1453	20	to	to	ADP
ftr-489	1453	21	any	any	DET
ftr-489	1453	22	taxation	taxation	NOUN
ftr-489	1453	23	or	or	CCONJ
ftr-489	1453	24	any	any	DET
ftr-489	1453	25	requirement	requirement	NOUN
ftr-489	1453	26	connected	connect	VERB
ftr-489	1453	27	therewith	therewith	NOUN
ftr-489	1453	28	,	,	PUNCT
ftr-489	1453	29	which	which	PRON
ftr-489	1453	30	is	be	AUX
ftr-489	1453	31	other	other	ADJ
ftr-489	1453	32	or	or	CCONJ
ftr-489	1453	33	more	more	ADV
ftr-489	1453	34	burdensome	burdensome	ADJ
ftr-489	1453	35	than	than	ADP
ftr-489	1453	36	the	the	DET
ftr-489	1453	37	taxation	taxation	NOUN
ftr-489	1453	38	and	and	CCONJ
ftr-489	1453	39	connected	connected	ADJ
ftr-489	1453	40	requirements	requirement	NOUN
ftr-489	1453	41	to	to	PART
ftr-489	1453	42	which	which	PRON
ftr-489	1453	43	nationals	national	NOUN
ftr-489	1453	44	of	of	ADP
ftr-489	1453	45	the	the	DET
ftr-489	1453	46	state	state	NOUN
ftr-489	1453	47	concerned	concern	VERB
ftr-489	1453	48	in	in	ADP
ftr-489	1453	49	the	the	DET
ftr-489	1453	50	same	same	ADJ
ftr-489	1453	51	circumstances	circumstance	NOUN
ftr-489	1453	52	are	be	AUX
ftr-489	1453	53	or	or	CCONJ
ftr-489	1453	54	may	may	AUX
ftr-489	1453	55	be	be	AUX
ftr-489	1453	56	subjected	subject	VERB
ftr-489	1453	57	.	.	PUNCT
ftr-489	1454	1	4	4	X
ftr-489	1454	2	.	.	X
ftr-489	1454	3	the	the	DET
ftr-489	1454	4	taxation	taxation	NOUN
ftr-489	1454	5	on	on	ADP
ftr-489	1454	6	a	a	DET
ftr-489	1454	7	permanent	permanent	ADJ
ftr-489	1454	8	establishment	establishment	NOUN
ftr-489	1454	9	which	which	PRON
ftr-489	1454	10	an	an	DET
ftr-489	1454	11	enterprise	enterprise	NOUN
ftr-489	1454	12	of	of	ADP
ftr-489	1454	13	a	a	DET
ftr-489	1454	14	contracting	contracting	NOUN
ftr-489	1454	15	state	state	NOUN
ftr-489	1454	16	has	have	VERB
ftr-489	1454	17	in	in	ADP
ftr-489	1454	18	the	the	DET
ftr-489	1454	19	other	other	ADJ
ftr-489	1454	20	contracting	contracting	NOUN
ftr-489	1454	21	state	state	NOUN
ftr-489	1454	22	shall	shall	AUX
ftr-489	1454	23	not	not	PART
ftr-489	1454	24	be	be	AUX
ftr-489	1454	25	less	less	ADV
ftr-489	1454	26	favorably	favorably	ADV
ftr-489	1454	27	levied	levy	VERB
ftr-489	1454	28	in	in	ADP
ftr-489	1454	29	that	that	DET
ftr-489	1454	30	other	other	ADJ
ftr-489	1454	31	state	state	NOUN
ftr-489	1454	32	than	than	ADP
ftr-489	1454	33	the	the	DET
ftr-489	1454	34	taxation	taxation	NOUN
ftr-489	1454	35	levied	levy	VERB
ftr-489	1454	36	on	on	ADP
ftr-489	1454	37	enterprises	enterprise	NOUN
ftr-489	1454	38	of	of	ADP
ftr-489	1454	39	that	that	DET
ftr-489	1454	40	other	other	ADJ
ftr-489	1454	41	state	state	NOUN
ftr-489	1454	42	carrying	carry	VERB
ftr-489	1454	43	on	on	ADP
ftr-489	1454	44	the	the	DET
ftr-489	1454	45	same	same	ADJ
ftr-489	1454	46	activities	activity	NOUN
ftr-489	1454	47	.	.	PUNCT
ftr-489	1455	1	this	this	DET
ftr-489	1455	2	provision	provision	NOUN
ftr-489	1455	3	shall	shall	AUX
ftr-489	1455	4	not	not	PART
ftr-489	1455	5	be	be	AUX
ftr-489	1455	6	construed	construe	VERB
ftr-489	1455	7	as	as	ADP
ftr-489	1455	8	obliging	oblige	VERB
ftr-489	1455	9	a	a	DET
ftr-489	1455	10	contracting	contract	VERB
ftr-489	1455	11	state	state	NOUN
ftr-489	1455	12	to	to	PART
ftr-489	1455	13	grant	grant	VERB
ftr-489	1455	14	to	to	ADP
ftr-489	1455	15	residents	resident	NOUN
ftr-489	1455	16	of	of	ADP
ftr-489	1455	17	the	the	DET
ftr-489	1455	18	other	other	ADJ
ftr-489	1455	19	contracting	contracting	NOUN
ftr-489	1455	20	state	state	NOUN
ftr-489	1455	21	any	any	DET
ftr-489	1455	22	personal	personal	ADJ
ftr-489	1455	23	allowances	allowance	NOUN
ftr-489	1455	24	,	,	PUNCT
ftr-489	1455	25	reliefs	relief	NOUN
ftr-489	1455	26	and	and	CCONJ
ftr-489	1455	27	reductions	reduction	NOUN
ftr-489	1455	28	for	for	ADP
ftr-489	1455	29	taxation	taxation	NOUN
ftr-489	1455	30	purposes	purpose	NOUN
ftr-489	1455	31	on	on	ADP
ftr-489	1455	32	account	account	NOUN
ftr-489	1455	33	of	of	ADP
ftr-489	1455	34	civil	civil	ADJ
ftr-489	1455	35	status	status	NOUN
ftr-489	1455	36	or	or	CCONJ
ftr-489	1455	37	family	family	NOUN
ftr-489	1455	38	responsibilities	responsibility	NOUN
ftr-489	1455	39	which	which	PRON
ftr-489	1455	40	it	it	PRON
ftr-489	1455	41	grants	grant	VERB
ftr-489	1455	42	to	to	ADP
ftr-489	1455	43	its	its	PRON
ftr-489	1455	44	own	own	ADJ
ftr-489	1455	45	residents	resident	NOUN
ftr-489	1455	46	.	.	PUNCT
ftr-489	1456	1	5	5	X
ftr-489	1456	2	.	.	PUNCT
ftr-489	1456	3	except	except	SCONJ
ftr-489	1456	4	where	where	SCONJ
ftr-489	1456	5	the	the	DET
ftr-489	1456	6	provisions	provision	NOUN
ftr-489	1456	7	of	of	ADP
ftr-489	1456	8	paragraph	paragraph	NOUN
ftr-489	1456	9	1	1	NUM
ftr-489	1456	10	of	of	ADP
ftr-489	1456	11	article	article	NOUN
ftr-489	1456	12	9	9	NUM
ftr-489	1456	13	,	,	PUNCT
ftr-489	1456	14	paragraph	paragraph	NOUN
ftr-489	1456	15	6	6	NUM
ftr-489	1456	16	of	of	ADP
ftr-489	1456	17	article	article	NOUN
ftr-489	1456	18	11	11	NUM
ftr-489	1456	19	,	,	PUNCT
ftr-489	1456	20	or	or	CCONJ
ftr-489	1456	21	paragraph	paragraph	NOUN
ftr-489	1456	22	4	4	NUM
ftr-489	1456	23	of	of	ADP
ftr-489	1456	24	article	article	NOUN
ftr-489	1456	25	12	12	NUM
ftr-489	1456	26	,	,	PUNCT
ftr-489	1456	27	apply	apply	VERB
ftr-489	1456	28	,	,	PUNCT
ftr-489	1456	29	interest	interest	NOUN
ftr-489	1456	30	,	,	PUNCT
ftr-489	1456	31	royalties	royalty	NOUN
ftr-489	1456	32	and	and	CCONJ
ftr-489	1456	33	other	other	ADJ
ftr-489	1456	34	disbursements	disbursement	NOUN
ftr-489	1456	35	paid	pay	VERB
ftr-489	1456	36	by	by	ADP
ftr-489	1456	37	an	an	DET
ftr-489	1456	38	enterprise	enterprise	NOUN
ftr-489	1456	39	of	of	ADP
ftr-489	1456	40	a	a	DET
ftr-489	1456	41	contracting	contract	VERB
ftr-489	1456	42	state	state	NOUN
ftr-489	1456	43	to	to	ADP
ftr-489	1456	44	a	a	DET
ftr-489	1456	45	resident	resident	NOUN
ftr-489	1456	46	of	of	ADP
ftr-489	1456	47	the	the	DET
ftr-489	1456	48	other	other	ADJ
ftr-489	1456	49	contracting	contracting	NOUN
ftr-489	1456	50	state	state	NOUN
ftr-489	1456	51	shall	shall	NOUN
ftr-489	1456	52	,	,	PUNCT
ftr-489	1456	53	for	for	ADP
ftr-489	1456	54	the	the	DET
ftr-489	1456	55	purpose	purpose	NOUN
ftr-489	1456	56	of	of	ADP
ftr-489	1456	57	determining	determine	VERB
ftr-489	1456	58	the	the	DET
ftr-489	1456	59	taxable	taxable	ADJ
ftr-489	1456	60	profits	profit	NOUN
ftr-489	1456	61	of	of	ADP
ftr-489	1456	62	such	such	ADJ
ftr-489	1456	63	enterprise	enterprise	NOUN
ftr-489	1456	64	,	,	PUNCT
ftr-489	1456	65	be	be	AUX
ftr-489	1456	66	deductible	deductible	ADJ
ftr-489	1456	67	under	under	ADP
ftr-489	1456	68	the	the	DET
ftr-489	1456	69	same	same	ADJ
ftr-489	1456	70	conditions	condition	NOUN
ftr-489	1456	71	as	as	SCONJ
ftr-489	1456	72	if	if	SCONJ
ftr-489	1456	73	they	they	PRON
ftr-489	1456	74	had	have	AUX
ftr-489	1456	75	been	be	AUX
ftr-489	1456	76	paid	pay	VERB
ftr-489	1456	77	to	to	ADP
ftr-489	1456	78	a	a	DET
ftr-489	1456	79	resident	resident	NOUN
ftr-489	1456	80	of	of	ADP
ftr-489	1456	81	the	the	DET
ftr-489	1456	82	first	first	ADV
ftr-489	1456	83	-	-	PUNCT
ftr-489	1456	84	mentioned	mention	VERB
ftr-489	1456	85	state	state	NOUN
ftr-489	1456	86	.	.	PUNCT
ftr-489	1457	1	similarly	similarly	ADV
ftr-489	1457	2	,	,	PUNCT
ftr-489	1457	3	any	any	DET
ftr-489	1457	4	[	[	X
ftr-489	1457	5	vol	vol	NOUN
ftr-489	1457	6	1:2	1:2	NUM
ftr-489	1457	7	19921	19921	NUM
ftr-489	1457	8	treaty	treaty	NOUN
ftr-489	1457	9	-	-	PUNCT
ftr-489	1457	10	based	base	VERB
ftr-489	1457	11	nondiscrimination	nondiscrimination	NOUN
ftr-489	1457	12	113	113	NUM
ftr-489	1457	13	debts	debt	NOUN
ftr-489	1457	14	of	of	ADP
ftr-489	1457	15	an	an	DET
ftr-489	1457	16	enterprise	enterprise	NOUN
ftr-489	1457	17	of	of	ADP
ftr-489	1457	18	a	a	DET
ftr-489	1457	19	contracting	contract	VERB
ftr-489	1457	20	state	state	NOUN
ftr-489	1457	21	to	to	ADP
ftr-489	1457	22	a	a	DET
ftr-489	1457	23	resident	resident	NOUN
ftr-489	1457	24	of	of	ADP
ftr-489	1457	25	the	the	DET
ftr-489	1457	26	other	other	ADJ
ftr-489	1457	27	contracting	contracting	NOUN
ftr-489	1457	28	state	state	NOUN
ftr-489	1457	29	shall	shall	NOUN
ftr-489	1457	30	,	,	PUNCT
ftr-489	1457	31	for	for	ADP
ftr-489	1457	32	the	the	DET
ftr-489	1457	33	purpose	purpose	NOUN
ftr-489	1457	34	of	of	ADP
ftr-489	1457	35	determining	determine	VERB
ftr-489	1457	36	the	the	DET
ftr-489	1457	37	taxable	taxable	ADJ
ftr-489	1457	38	capital	capital	NOUN
ftr-489	1457	39	of	of	ADP
ftr-489	1457	40	such	such	ADJ
ftr-489	1457	41	enterprise	enterprise	NOUN
ftr-489	1457	42	,	,	PUNCT
ftr-489	1457	43	be	be	AUX
ftr-489	1457	44	deductible	deductible	ADJ
ftr-489	1457	45	under	under	ADP
ftr-489	1457	46	the	the	DET
ftr-489	1457	47	same	same	ADJ
ftr-489	1457	48	conditions	condition	NOUN
ftr-489	1457	49	as	as	SCONJ
ftr-489	1457	50	if	if	SCONJ
ftr-489	1457	51	they	they	PRON
ftr-489	1457	52	had	have	AUX
ftr-489	1457	53	been	be	AUX
ftr-489	1457	54	contracted	contract	VERB
ftr-489	1457	55	to	to	ADP
ftr-489	1457	56	a	a	DET
ftr-489	1457	57	resident	resident	NOUN
ftr-489	1457	58	of	of	ADP
ftr-489	1457	59	the	the	DET
ftr-489	1457	60	first	first	ADV
ftr-489	1457	61	-	-	PUNCT
ftr-489	1457	62	mentioned	mention	VERB
ftr-489	1457	63	state	state	NOUN
ftr-489	1457	64	.	.	PUNCT
ftr-489	1458	1	6	6	X
ftr-489	1458	2	.	.	X
ftr-489	1458	3	enterprises	enterprise	NOUN
ftr-489	1458	4	of	of	ADP
ftr-489	1458	5	a	a	DET
ftr-489	1458	6	contracting	contracting	NOUN
ftr-489	1458	7	state	state	NOUN
ftr-489	1458	8	,	,	PUNCT
ftr-489	1458	9	the	the	DET
ftr-489	1458	10	capital	capital	NOUN
ftr-489	1458	11	of	of	ADP
ftr-489	1458	12	which	which	PRON
ftr-489	1458	13	is	be	AUX
ftr-489	1458	14	wholly	wholly	ADV
ftr-489	1458	15	or	or	CCONJ
ftr-489	1458	16	partly	partly	ADV
ftr-489	1458	17	owned	own	VERB
ftr-489	1458	18	or	or	CCONJ
ftr-489	1458	19	controlled	control	VERB
ftr-489	1458	20	,	,	PUNCT
ftr-489	1458	21	directly	directly	ADV
ftr-489	1458	22	or	or	CCONJ
ftr-489	1458	23	indirectly	indirectly	ADV
ftr-489	1458	24	,	,	PUNCT
ftr-489	1458	25	by	by	ADP
ftr-489	1458	26	one	one	NUM
ftr-489	1458	27	or	or	CCONJ
ftr-489	1458	28	more	more	ADJ
ftr-489	1458	29	residents	resident	NOUN
ftr-489	1458	30	of	of	ADP
ftr-489	1458	31	the	the	DET
ftr-489	1458	32	other	other	ADJ
ftr-489	1458	33	contracting	contracting	NOUN
ftr-489	1458	34	state	state	NOUN
ftr-489	1458	35	,	,	PUNCT
ftr-489	1458	36	shall	shall	AUX
ftr-489	1458	37	not	not	PART
ftr-489	1458	38	be	be	AUX
ftr-489	1458	39	subjected	subject	VERB
ftr-489	1458	40	in	in	ADP
ftr-489	1458	41	the	the	DET
ftr-489	1458	42	first	first	ADV
ftr-489	1458	43	-	-	PUNCT
ftr-489	1458	44	mentioned	mention	VERB
ftr-489	1458	45	state	state	NOUN
ftr-489	1458	46	to	to	ADP
ftr-489	1458	47	any	any	DET
ftr-489	1458	48	taxation	taxation	NOUN
ftr-489	1458	49	or	or	CCONJ
ftr-489	1458	50	any	any	DET
ftr-489	1458	51	requirement	requirement	NOUN
ftr-489	1458	52	connected	connect	VERB
ftr-489	1458	53	therewith	therewith	NOUN
ftr-489	1458	54	which	which	PRON
ftr-489	1458	55	is	be	AUX
ftr-489	1458	56	other	other	ADJ
ftr-489	1458	57	or	or	CCONJ
ftr-489	1458	58	more	more	ADV
ftr-489	1458	59	burdensome	burdensome	ADJ
ftr-489	1458	60	than	than	ADP
ftr-489	1458	61	the	the	DET
ftr-489	1458	62	taxation	taxation	NOUN
ftr-489	1458	63	and	and	CCONJ
ftr-489	1458	64	connected	connected	ADJ
ftr-489	1458	65	requirements	requirement	NOUN
ftr-489	1458	66	to	to	PART
ftr-489	1458	67	which	which	PRON
ftr-489	1458	68	other	other	ADJ
ftr-489	1458	69	similar	similar	ADJ
ftr-489	1458	70	enterprises	enterprise	NOUN
ftr-489	1458	71	of	of	ADP
ftr-489	1458	72	the	the	DET
ftr-489	1458	73	first	first	ADV
ftr-489	1458	74	-	-	PUNCT
ftr-489	1458	75	mentioned	mention	VERB
ftr-489	1458	76	state	state	NOUN
ftr-489	1458	77	are	be	AUX
ftr-489	1458	78	or	or	CCONJ
ftr-489	1458	79	may	may	AUX
ftr-489	1458	80	be	be	AUX
ftr-489	1458	81	subjected	subject	VERB
ftr-489	1458	82	.	.	PUNCT
ftr-489	1459	1	7	7	X
ftr-489	1459	2	.	.	X
ftr-489	1459	3	the	the	DET
ftr-489	1459	4	provisions	provision	NOUN
ftr-489	1459	5	of	of	ADP
ftr-489	1459	6	this	this	DET
ftr-489	1459	7	article	article	NOUN
ftr-489	1459	8	shall	shall	AUX
ftr-489	1459	9	,	,	PUNCT
ftr-489	1459	10	notwithstanding	notwithstanding	ADP
ftr-489	1459	11	the	the	DET
ftr-489	1459	12	provisions	provision	NOUN
ftr-489	1459	13	of	of	ADP
ftr-489	1459	14	article	article	NOUN
ftr-489	1459	15	2	2	NUM
ftr-489	1459	16	,	,	PUNCT
ftr-489	1459	17	apply	apply	VERB
ftr-489	1459	18	to	to	ADP
ftr-489	1459	19	taxes	taxis	NOUN
ftr-489	1459	20	of	of	ADP
ftr-489	1459	21	every	every	DET
ftr-489	1459	22	kind	kind	NOUN
ftr-489	1459	23	and	and	CCONJ
ftr-489	1459	24	description	description	NOUN
ftr-489	1459	25	.	.	PUNCT