id	sid	tid	token	lemma	pos
fbem-26234	1	1	frontiers	frontier	NOUN
fbem-26234	1	2	in	in	ADP
fbem-26234	1	3	business	business	NOUN
fbem-26234	1	4	,	,	PUNCT
fbem-26234	1	5	economics	economic	NOUN
fbem-26234	1	6	and	and	CCONJ
fbem-26234	1	7	management	management	NOUN
fbem-26234	1	8	issn	issn	PROPN
fbem-26234	1	9	:	:	PUNCT
fbem-26234	1	10	2766	2766	NUM
fbem-26234	1	11	-	-	PUNCT
fbem-26234	1	12	824x	824x	NUM
fbem-26234	1	13	|	|	ADJ
fbem-26234	1	14	vol	vol	NOUN
fbem-26234	1	15	.	.	PUNCT
fbem-26234	2	1	16	16	NUM
fbem-26234	2	2	,	,	PUNCT
fbem-26234	2	3	no	no	INTJ
fbem-26234	2	4	.	.	NOUN
fbem-26234	2	5	3	3	NUM
fbem-26234	2	6	,	,	PUNCT
fbem-26234	2	7	2024	2024	NUM
fbem-26234	2	8	192	192	NUM
fbem-26234	2	9	on	on	ADP
fbem-26234	2	10	the	the	DET
fbem-26234	2	11	borrowed	borrow	VERB
fbem-26234	2	12	points	point	NOUN
fbem-26234	2	13	and	and	CCONJ
fbem-26234	2	14	danger	danger	NOUN
fbem-26234	2	15	prevention	prevention	NOUN
fbem-26234	2	16	of	of	ADP
fbem-26234	2	17	cross	cross	ADJ
fbem-26234	2	18	-	-	ADJ
fbem-26234	2	19	border	border	ADJ
fbem-26234	2	20	tax	tax	NOUN
fbem-26234	2	21	planning	planning	NOUN
fbem-26234	2	22	-the	-the	DET
fbem-26234	2	23	example	example	NOUN
fbem-26234	2	24	of	of	ADP
fbem-26234	2	25	apple	apple	PROPN
fbem-26234	2	26	inc	inc	PROPN
fbem-26234	2	27	.	.	PROPN
fbem-26234	2	28	chengjie	chengjie	PROPN
fbem-26234	2	29	bian	bian	PROPN
fbem-26234	2	30	sichuan	sichuan	PROPN
fbem-26234	2	31	province	province	PROPN
fbem-26234	2	32	-	-	PUNCT
fbem-26234	2	33	chengdu	chengdu	PROPN
fbem-26234	2	34	city	city	PROPN
fbem-26234	2	35	-	-	PUNCT
fbem-26234	2	36	longquanyi	longquanyi	NOUN
fbem-26234	2	37	district	district	NOUN
fbem-26234	2	38	-	-	PUNCT
fbem-26234	2	39	no.1819	no.1819	PROPN
fbem-26234	2	40	chenglong	chenglong	PROPN
fbem-26234	2	41	avenue	avenue	NOUN
fbem-26234	2	42	,	,	PUNCT
fbem-26234	2	43	china	china	PROPN
fbem-26234	2	44	abstract	abstract	PROPN
fbem-26234	2	45	:	:	PUNCT
fbem-26234	2	46	international	international	ADJ
fbem-26234	2	47	tax	tax	NOUN
fbem-26234	2	48	planning	planning	NOUN
fbem-26234	2	49	can	can	AUX
fbem-26234	2	50	reflect	reflect	VERB
fbem-26234	2	51	the	the	DET
fbem-26234	2	52	level	level	NOUN
fbem-26234	2	53	of	of	ADP
fbem-26234	2	54	an	an	DET
fbem-26234	2	55	enterprise	enterprise	NOUN
fbem-26234	2	56	's	's	PART
fbem-26234	2	57	multinational	multinational	ADJ
fbem-26234	2	58	business	business	NOUN
fbem-26234	2	59	management	management	NOUN
fbem-26234	2	60	,	,	PUNCT
fbem-26234	2	61	but	but	CCONJ
fbem-26234	2	62	also	also	ADV
fbem-26234	2	63	relates	relate	VERB
fbem-26234	2	64	to	to	ADP
fbem-26234	2	65	the	the	DET
fbem-26234	2	66	financial	financial	ADJ
fbem-26234	2	67	cost	cost	NOUN
fbem-26234	2	68	of	of	ADP
fbem-26234	2	69	growth	growth	NOUN
fbem-26234	2	70	and	and	CCONJ
fbem-26234	2	71	decline	decline	NOUN
fbem-26234	2	72	,	,	PUNCT
fbem-26234	2	73	is	be	AUX
fbem-26234	2	74	a	a	DET
fbem-26234	2	75	must	must	NOUN
fbem-26234	2	76	for	for	ADP
fbem-26234	2	77	enterprise	enterprise	NOUN
fbem-26234	2	78	managers	manager	NOUN
fbem-26234	2	79	.	.	PUNCT
fbem-26234	3	1	international	international	ADJ
fbem-26234	3	2	tax	tax	NOUN
fbem-26234	3	3	planning	planning	NOUN
fbem-26234	3	4	refers	refer	VERB
fbem-26234	3	5	to	to	ADP
fbem-26234	3	6	the	the	DET
fbem-26234	3	7	multinational	multinational	ADJ
fbem-26234	3	8	taxpayers	taxpayer	NOUN
fbem-26234	3	9	to	to	PART
fbem-26234	3	10	make	make	VERB
fbem-26234	3	11	in	in	ADP
fbem-26234	3	12	advance	advance	NOUN
fbem-26234	3	13	,	,	PUNCT
fbem-26234	3	14	used	use	VERB
fbem-26234	3	15	to	to	PART
fbem-26234	3	16	reduce	reduce	VERB
fbem-26234	3	17	the	the	DET
fbem-26234	3	18	international	international	ADJ
fbem-26234	3	19	tax	tax	NOUN
fbem-26234	3	20	obligations	obligation	NOUN
fbem-26234	3	21	of	of	ADP
fbem-26234	3	22	multinational	multinational	ADJ
fbem-26234	3	23	investment	investment	NOUN
fbem-26234	3	24	and	and	CCONJ
fbem-26234	3	25	business	business	NOUN
fbem-26234	3	26	plans	plan	NOUN
fbem-26234	3	27	.	.	PUNCT
fbem-26234	4	1	with	with	ADP
fbem-26234	4	2	the	the	DET
fbem-26234	4	3	global	global	ADJ
fbem-26234	4	4	inflation	inflation	NOUN
fbem-26234	4	5	,	,	PUNCT
fbem-26234	4	6	the	the	DET
fbem-26234	4	7	use	use	NOUN
fbem-26234	4	8	of	of	ADP
fbem-26234	4	9	reasonable	reasonable	ADJ
fbem-26234	4	10	means	mean	NOUN
fbem-26234	4	11	to	to	PART
fbem-26234	4	12	reduce	reduce	VERB
fbem-26234	4	13	the	the	DET
fbem-26234	4	14	tax	tax	NOUN
fbem-26234	4	15	burden	burden	NOUN
fbem-26234	4	16	in	in	ADP
fbem-26234	4	17	the	the	DET
fbem-26234	4	18	international	international	ADJ
fbem-26234	4	19	tax	tax	NOUN
fbem-26234	4	20	environment	environment	NOUN
fbem-26234	4	21	has	have	VERB
fbem-26234	4	22	beco	beco	PROPN
fbem-26234	4	23	me	i	PRON
fbem-26234	4	24	a	a	DET
fbem-26234	4	25	practical	practical	ADJ
fbem-26234	4	26	need	need	NOUN
fbem-26234	4	27	to	to	PART
fbem-26234	4	28	promote	promote	VERB
fbem-26234	4	29	the	the	DET
fbem-26234	4	30	further	further	ADJ
fbem-26234	4	31	development	development	NOUN
fbem-26234	4	32	and	and	CCONJ
fbem-26234	4	33	growth	growth	NOUN
fbem-26234	4	34	of	of	ADP
fbem-26234	4	35	china	china	PROPN
fbem-26234	4	36	's	's	PART
fbem-26234	4	37	multinational	multinational	ADJ
fbem-26234	4	38	companies	company	NOUN
fbem-26234	4	39	,	,	PUNCT
fbem-26234	4	40	but	but	CCONJ
fbem-26234	4	41	at	at	ADP
fbem-26234	4	42	present	present	ADJ
fbem-26234	4	43	,	,	PUNCT
fbem-26234	4	44	china	china	PROPN
fbem-26234	4	45	's	's	PART
fbem-26234	4	46	multinational	multinational	ADJ
fbem-26234	4	47	enterprises	enterprise	NOUN
fbem-26234	4	48	are	be	AUX
fbem-26234	4	49	still	still	ADV
fbem-26234	4	50	in	in	ADP
fbem-26234	4	51	the	the	DET
fbem-26234	4	52	initial	initial	ADJ
fbem-26234	4	53	stage	stage	NOUN
fbem-26234	4	54	of	of	ADP
fbem-26234	4	55	multinational	multinational	ADJ
fbem-26234	4	56	operations	operation	NOUN
fbem-26234	4	57	,	,	PUNCT
fbem-26234	4	58	many	many	ADJ
fbem-26234	4	59	managers	manager	NOUN
fbem-26234	4	60	for	for	ADP
fbem-26234	4	61	the	the	DET
fbem-26234	4	62	discussion	discussion	NOUN
fbem-26234	4	63	of	of	ADP
fbem-26234	4	64	the	the	DET
fbem-26234	4	65	international	international	ADJ
fbem-26234	4	66	tax	tax	NOUN
fbem-26234	4	67	planning	planning	NOUN
fbem-26234	4	68	only	only	ADV
fbem-26234	4	69	stays	stay	VERB
fbem-26234	4	70	on	on	ADP
fbem-26234	4	71	the	the	DET
fbem-26234	4	72	surface	surface	NOUN
fbem-26234	4	73	.	.	PUNCT
fbem-26234	5	1	therefore	therefore	ADV
fbem-26234	5	2	,	,	PUNCT
fbem-26234	5	3	this	this	DET
fbem-26234	5	4	paper	paper	NOUN
fbem-26234	5	5	analyzes	analyze	VERB
fbem-26234	5	6	the	the	DET
fbem-26234	5	7	possibility	possibility	NOUN
fbem-26234	5	8	of	of	ADP
fbem-26234	5	9	international	international	ADJ
fbem-26234	5	10	tax	tax	NOUN
fbem-26234	5	11	planning	planning	NOUN
fbem-26234	5	12	,	,	PUNCT
fbem-26234	5	13	tax	tax	NOUN
fbem-26234	5	14	jurisdiction	jurisdiction	NOUN
fbem-26234	5	15	,	,	PUNCT
fbem-26234	5	16	policy	policy	NOUN
fbem-26234	5	17	loopholes	loophole	NOUN
fbem-26234	5	18	,	,	PUNCT
fbem-26234	5	19	tax	tax	NOUN
fbem-26234	5	20	avoidance	avoidance	NOUN
fbem-26234	5	21	risks	risk	NOUN
fbem-26234	5	22	and	and	CCONJ
fbem-26234	5	23	hazard	hazard	NOUN
fbem-26234	5	24	prevention	prevention	NOUN
fbem-26234	5	25	from	from	ADP
fbem-26234	5	26	the	the	DET
fbem-26234	5	27	perspective	perspective	NOUN
fbem-26234	5	28	of	of	ADP
fbem-26234	5	29	apple	apple	NOUN
fbem-26234	5	30	,	,	PUNCT
fbem-26234	5	31	for	for	ADP
fbem-26234	5	32	example	example	NOUN
fbem-26234	5	33	,	,	PUNCT
fbem-26234	5	34	and	and	CCONJ
fbem-26234	5	35	analyzes	analyze	VERB
fbem-26234	5	36	apple	apple	NOUN
fbem-26234	5	37	's	's	PART
fbem-26234	5	38	irish	irish	ADJ
fbem-26234	5	39	-	-	PUNCT
fbem-26234	5	40	dutch	dutch	ADJ
fbem-26234	5	41	sandwich	sandwich	NOUN
fbem-26234	5	42	tax	tax	NOUN
fbem-26234	5	43	avoidance	avoidance	NOUN
fbem-26234	5	44	structure	structure	NOUN
fbem-26234	5	45	,	,	PUNCT
fbem-26234	5	46	which	which	PRON
fbem-26234	5	47	provides	provide	VERB
fbem-26234	5	48	certain	certain	ADJ
fbem-26234	5	49	reference	reference	NOUN
fbem-26234	5	50	significance	significance	NOUN
fbem-26234	5	51	to	to	ADP
fbem-26234	5	52	our	our	PRON
fbem-26234	5	53	country	country	NOUN
fbem-26234	5	54	's	's	PART
fbem-26234	5	55	multinational	multinational	ADJ
fbem-26234	5	56	tax	tax	NOUN
fbem-26234	5	57	planning	planning	NOUN
fbem-26234	5	58	.	.	PUNCT
fbem-26234	6	1	keywords	keyword	NOUN
fbem-26234	6	2	:	:	PUNCT
fbem-26234	6	3	cross	cross	ADJ
fbem-26234	6	4	-	-	ADJ
fbem-26234	6	5	border	border	ADJ
fbem-26234	6	6	tax	tax	NOUN
fbem-26234	6	7	planning	planning	NOUN
fbem-26234	6	8	,	,	PUNCT
fbem-26234	6	9	apple	apple	NOUN
fbem-26234	6	10	,	,	PUNCT
fbem-26234	6	11	tax	tax	NOUN
fbem-26234	6	12	avoidance	avoidance	NOUN
fbem-26234	6	13	.	.	PUNCT
fbem-26234	7	1	1	1	X
fbem-26234	7	2	.	.	X
fbem-26234	7	3	company	company	NOUN
fbem-26234	7	4	profile	profile	NOUN
fbem-26234	7	5	and	and	CCONJ
fbem-26234	7	6	tax	tax	NOUN
fbem-26234	7	7	avoidance	avoidance	NOUN
fbem-26234	7	8	process	process	NOUN
fbem-26234	7	9	1.1	1.1	NUM
fbem-26234	7	10	.	.	PUNCT
fbem-26234	8	1	introduction	introduction	NOUN
fbem-26234	8	2	to	to	ADP
fbem-26234	8	3	apple	apple	PROPN
fbem-26234	8	4	inc	inc	PROPN
fbem-26234	8	5	.	.	PROPN
fbem-26234	8	6	apple	apple	PROPN
fbem-26234	8	7	inc	inc	PROPN
fbem-26234	8	8	.	.	PROPN
fbem-26234	8	9	is	be	AUX
fbem-26234	8	10	a	a	DET
fbem-26234	8	11	high	high	ADJ
fbem-26234	8	12	-	-	PUNCT
fbem-26234	8	13	tech	tech	NOUN
fbem-26234	8	14	company	company	NOUN
fbem-26234	8	15	in	in	ADP
fbem-26234	8	16	the	the	DET
fbem-26234	8	17	united	united	PROPN
fbem-26234	8	18	states	states	PROPN
fbem-26234	8	19	,	,	PUNCT
fbem-26234	8	20	which	which	PRON
fbem-26234	8	21	was	be	AUX
fbem-26234	8	22	founded	found	VERB
fbem-26234	8	23	in	in	ADP
fbem-26234	8	24	1976	1976	NUM
fbem-26234	8	25	by	by	ADP
fbem-26234	8	26	several	several	ADJ
fbem-26234	8	27	people	people	NOUN
fbem-26234	8	28	led	lead	VERB
fbem-26234	8	29	by	by	ADP
fbem-26234	8	30	steve	steve	PROPN
fbem-26234	8	31	jobs	job	NOUN
fbem-26234	8	32	,	,	PUNCT
fbem-26234	8	33	and	and	CCONJ
fbem-26234	8	34	was	be	AUX
fbem-26234	8	35	officially	officially	ADV
fbem-26234	8	36	renamed	rename	VERB
fbem-26234	8	37	apple	apple	PROPN
fbem-26234	8	38	inc	inc	PROPN
fbem-26234	8	39	.	.	PROPN
fbem-26234	9	1	in	in	ADP
fbem-26234	9	2	2007	2007	NUM
fbem-26234	9	3	by	by	ADP
fbem-26234	9	4	apple	apple	NOUN
fbem-26234	9	5	computer	computer	NOUN
fbem-26234	9	6	,	,	PUNCT
fbem-26234	9	7	inc	inc	PROPN
fbem-26234	9	8	.	.	PROPN
fbem-26234	9	9	with	with	ADP
fbem-26234	9	10	the	the	DET
fbem-26234	9	11	main	main	ADJ
fbem-26234	9	12	business	business	NOUN
fbem-26234	9	13	of	of	ADP
fbem-26234	9	14	innovative	innovative	ADJ
fbem-26234	9	15	electronic	electronic	ADJ
fbem-26234	9	16	technology	technology	NOUN
fbem-26234	9	17	products	product	NOUN
fbem-26234	9	18	and	and	CCONJ
fbem-26234	9	19	headquartered	headquarter	VERB
fbem-26234	9	20	in	in	ADP
fbem-26234	9	21	cupertino	cupertino	PROPN
fbem-26234	9	22	,	,	PUNCT
fbem-26234	9	23	california	california	PROPN
fbem-26234	9	24	.	.	PUNCT
fbem-26234	10	1	in	in	ADP
fbem-26234	10	2	the	the	DET
fbem-26234	10	3	high	high	ADJ
fbem-26234	10	4	-	-	PUNCT
fbem-26234	10	5	tech	tech	NOUN
fbem-26234	10	6	enterprises	enterprise	NOUN
fbem-26234	10	7	with	with	ADP
fbem-26234	10	8	its	its	PRON
fbem-26234	10	9	innovative	innovative	ADJ
fbem-26234	10	10	ideas	idea	NOUN
fbem-26234	10	11	,	,	PUNCT
fbem-26234	10	12	simple	simple	ADJ
fbem-26234	10	13	and	and	CCONJ
fbem-26234	10	14	generous	generous	ADJ
fbem-26234	10	15	product	product	NOUN
fbem-26234	10	16	design	design	NOUN
fbem-26234	10	17	,	,	PUNCT
fbem-26234	10	18	avantgarde	avantgarde	PROPN
fbem-26234	10	19	features	feature	VERB
fbem-26234	10	20	and	and	CCONJ
fbem-26234	10	21	famous	famous	ADJ
fbem-26234	10	22	for	for	ADP
fbem-26234	10	23	the	the	DET
fbem-26234	10	24	world	world	NOUN
fbem-26234	10	25	,	,	PUNCT
fbem-26234	10	26	well	well	ADV
fbem-26234	10	27	-	-	PUNCT
fbem-26234	10	28	known	know	VERB
fbem-26234	10	29	products	product	NOUN
fbem-26234	10	30	are	be	AUX
fbem-26234	10	31	apple	apple	PROPN
fbem-26234	10	32	ii	ii	PROPN
fbem-26234	10	33	,	,	PUNCT
fbem-26234	10	34	macintosh	macintosh	NOUN
fbem-26234	10	35	computers	computer	NOUN
fbem-26234	10	36	,	,	PUNCT
fbem-26234	10	37	macbook	macbook	NOUN
fbem-26234	10	38	laptops	laptop	NOUN
fbem-26234	10	39	,	,	PUNCT
fbem-26234	10	40	ipod	ipod	ADJ
fbem-26234	10	41	music	music	NOUN
fbem-26234	10	42	players	player	NOUN
fbem-26234	10	43	,	,	PUNCT
fbem-26234	10	44	itunes	itunes	PROPN
fbem-26234	10	45	store	store	NOUN
fbem-26234	10	46	,	,	PUNCT
fbem-26234	10	47	imac	imac	NOUN
fbem-26234	10	48	all	all	ADV
fbem-26234	10	49	-	-	PUNCT
fbem-26234	10	50	in	in	ADP
fbem-26234	10	51	-	-	PUNCT
fbem-26234	10	52	one	one	NOUN
fbem-26234	10	53	,	,	PUNCT
fbem-26234	10	54	iphone	iphone	NOUN
fbem-26234	10	55	and	and	CCONJ
fbem-26234	10	56	ipad	ipad	PROPN
fbem-26234	10	57	tablet	tablet	PROPN
fbem-26234	10	58	pcs	pc	NOUN
fbem-26234	10	59	,	,	PUNCT
fbem-26234	10	60	etc	etc	X
fbem-26234	10	61	.	.	X
fbem-26234	10	62	,	,	PUNCT
fbem-26234	10	63	in	in	ADP
fbem-26234	10	64	14	14	NUM
fbem-26234	10	65	years	year	NOUN
fbem-26234	10	66	surpassed	surpass	VERB
fbem-26234	10	67	the	the	DET
fbem-26234	10	68	google	google	NOUN
fbem-26234	10	69	to	to	PART
fbem-26234	10	70	become	become	VERB
fbem-26234	10	71	the	the	DET
fbem-26234	10	72	most	most	ADV
fbem-26234	10	73	valuable	valuable	ADJ
fbem-26234	10	74	brand	brand	NOUN
fbem-26234	10	75	in	in	ADP
fbem-26234	10	76	the	the	DET
fbem-26234	10	77	world	world	NOUN
fbem-26234	10	78	,	,	PUNCT
fbem-26234	10	79	with	with	ADP
fbem-26234	10	80	the	the	DET
fbem-26234	10	81	market	market	NOUN
fbem-26234	10	82	capitalization	capitalization	NOUN
fbem-26234	10	83	reaching	reach	VERB
fbem-26234	10	84	astonishing	astonishing	ADJ
fbem-26234	10	85	heights	height	NOUN
fbem-26234	10	86	.	.	PUNCT
fbem-26234	11	1	1.2	1.2	NUM
fbem-26234	11	2	.	.	PUNCT
fbem-26234	12	1	domestic	domestic	ADJ
fbem-26234	12	2	tax	tax	NOUN
fbem-26234	12	3	avoidance	avoidance	NOUN
fbem-26234	12	4	in	in	ADP
fbem-26234	12	5	the	the	DET
fbem-26234	12	6	united	united	PROPN
fbem-26234	12	7	states	states	PROPN
fbem-26234	12	8	,	,	PUNCT
fbem-26234	12	9	apple	apple	PROPN
fbem-26234	12	10	's	's	PART
fbem-26234	12	11	headquarters	headquarters	NOUN
fbem-26234	12	12	is	be	AUX
fbem-26234	12	13	established	establish	VERB
fbem-26234	12	14	in	in	ADP
fbem-26234	12	15	california	california	PROPN
fbem-26234	12	16	.	.	PUNCT
fbem-26234	13	1	however	however	ADV
fbem-26234	13	2	,	,	PUNCT
fbem-26234	13	3	apple	apple	NOUN
fbem-26234	13	4	has	have	AUX
fbem-26234	13	5	set	set	VERB
fbem-26234	13	6	up	up	ADP
fbem-26234	13	7	a	a	DET
fbem-26234	13	8	subsidiary	subsidiary	NOUN
fbem-26234	13	9	,	,	PUNCT
fbem-26234	13	10	braebum	braebum	NOUN
fbem-26234	13	11	,	,	PUNCT
fbem-26234	13	12	in	in	ADP
fbem-26234	13	13	reno	reno	PROPN
fbem-26234	13	14	,	,	PUNCT
fbem-26234	13	15	nevada	nevada	PROPN
fbem-26234	13	16	.	.	PUNCT
fbem-26234	14	1	although	although	SCONJ
fbem-26234	14	2	the	the	DET
fbem-26234	14	3	company	company	NOUN
fbem-26234	14	4	is	be	AUX
fbem-26234	14	5	not	not	PART
fbem-26234	14	6	responsible	responsible	ADJ
fbem-26234	14	7	for	for	ADP
fbem-26234	14	8	the	the	DET
fbem-26234	14	9	production	production	NOUN
fbem-26234	14	10	or	or	CCONJ
fbem-26234	14	11	research	research	NOUN
fbem-26234	14	12	and	and	CCONJ
fbem-26234	14	13	development	development	NOUN
fbem-26234	14	14	of	of	ADP
fbem-26234	14	15	any	any	DET
fbem-26234	14	16	products	product	NOUN
fbem-26234	14	17	,	,	PUNCT
fbem-26234	14	18	it	it	PRON
fbem-26234	14	19	has	have	AUX
fbem-26234	14	20	helped	help	VERB
fbem-26234	14	21	apple	apple	NOUN
fbem-26234	14	22	avoid	avoid	VERB
fbem-26234	14	23	the	the	DET
fbem-26234	14	24	large	large	ADJ
fbem-26234	14	25	tax	tax	NOUN
fbem-26234	14	26	burden	burden	NOUN
fbem-26234	14	27	incurred	incur	VERB
fbem-26234	14	28	in	in	ADP
fbem-26234	14	29	other	other	ADJ
fbem-26234	14	30	states	state	NOUN
fbem-26234	14	31	because	because	SCONJ
fbem-26234	14	32	nevada	nevada	PROPN
fbem-26234	14	33	does	do	AUX
fbem-26234	14	34	not	not	PART
fbem-26234	14	35	levy	levy	VERB
fbem-26234	14	36	corporate	corporate	ADJ
fbem-26234	14	37	income	income	NOUN
fbem-26234	14	38	tax	tax	NOUN
fbem-26234	14	39	.	.	PUNCT
fbem-26234	15	1	1.3	1.3	NUM
fbem-26234	15	2	.	.	PUNCT
fbem-26234	16	1	foreign	foreign	ADJ
fbem-26234	16	2	tax	tax	NOUN
fbem-26234	16	3	avoidance	avoidance	NOUN
fbem-26234	16	4	the	the	DET
fbem-26234	16	5	first	first	ADJ
fbem-26234	16	6	step	step	NOUN
fbem-26234	16	7	,	,	PUNCT
fbem-26234	16	8	the	the	DET
fbem-26234	16	9	establishment	establishment	NOUN
fbem-26234	16	10	of	of	ADP
fbem-26234	16	11	subsidiaries	subsidiary	NOUN
fbem-26234	16	12	aoi	aoi	PROPN
fbem-26234	16	13	.	.	PUNCT
fbem-26234	17	1	in	in	ADP
fbem-26234	17	2	order	order	NOUN
fbem-26234	17	3	to	to	PART
fbem-26234	17	4	attract	attract	VERB
fbem-26234	17	5	international	international	ADJ
fbem-26234	17	6	enterprises	enterprise	NOUN
fbem-26234	17	7	,	,	PUNCT
fbem-26234	17	8	the	the	DET
fbem-26234	17	9	irish	irish	ADJ
fbem-26234	17	10	government	government	NOUN
fbem-26234	17	11	stipulates	stipulate	VERB
fbem-26234	17	12	that	that	SCONJ
fbem-26234	17	13	in	in	ADP
fbem-26234	17	14	principle	principle	NOUN
fbem-26234	17	15	,	,	PUNCT
fbem-26234	17	16	as	as	ADV
fbem-26234	17	17	long	long	ADV
fbem-26234	17	18	as	as	SCONJ
fbem-26234	17	19	the	the	DET
fbem-26234	17	20	actual	actual	ADJ
fbem-26234	17	21	operation	operation	NOUN
fbem-26234	17	22	is	be	AUX
fbem-26234	17	23	located	locate	VERB
fbem-26234	17	24	overseas	overseas	ADV
fbem-26234	17	25	,	,	PUNCT
fbem-26234	17	26	there	there	PRON
fbem-26234	17	27	is	be	VERB
fbem-26234	17	28	no	no	DET
fbem-26234	17	29	need	need	NOUN
fbem-26234	17	30	to	to	PART
fbem-26234	17	31	pay	pay	VERB
fbem-26234	17	32	taxes	taxis	NOUN
fbem-26234	17	33	,	,	PUNCT
fbem-26234	17	34	so	so	SCONJ
fbem-26234	17	35	apple	apple	PROPN
fbem-26234	17	36	inc	inc	PROPN
fbem-26234	17	37	.	.	PROPN
fbem-26234	17	38	registered	register	VERB
fbem-26234	17	39	in	in	ADP
fbem-26234	17	40	foreign	foreign	ADJ
fbem-26234	17	41	subsidiaries	subsidiary	NOUN
fbem-26234	17	42	established	establish	VERB
fbem-26234	17	43	to	to	PART
fbem-26234	17	44	enjoy	enjoy	VERB
fbem-26234	17	45	preferential	preferential	ADJ
fbem-26234	17	46	zero	zero	NUM
fbem-26234	17	47	-	-	PUNCT
fbem-26234	17	48	percentage	percentage	NOUN
fbem-26234	17	49	tax	tax	NOUN
fbem-26234	17	50	policy	policy	NOUN
fbem-26234	17	51	,	,	PUNCT
fbem-26234	17	52	and	and	CCONJ
fbem-26234	17	53	at	at	ADP
fbem-26234	17	54	this	this	DET
fbem-26234	17	55	time	time	NOUN
fbem-26234	17	56	,	,	PUNCT
fbem-26234	17	57	the	the	DET
fbem-26234	17	58	mother	mother	NOUN
fbem-26234	17	59	-	-	PUNCT
fbem-26234	17	60	subsidiary	subsidiary	NOUN
fbem-26234	17	61	company	company	NOUN
fbem-26234	17	62	will	will	AUX
fbem-26234	17	63	sign	sign	VERB
fbem-26234	17	64	a	a	DET
fbem-26234	17	65	cost	cost	NOUN
fbem-26234	17	66	-	-	PUNCT
fbem-26234	17	67	sharing	sharing	NOUN
fbem-26234	17	68	contract	contract	NOUN
fbem-26234	17	69	,	,	PUNCT
fbem-26234	17	70	together	together	ADV
fbem-26234	17	71	with	with	ADP
fbem-26234	17	72	the	the	DET
fbem-26234	17	73	right	right	NOUN
fbem-26234	17	74	to	to	PART
fbem-26234	17	75	own	own	VERB
fbem-26234	17	76	and	and	CCONJ
fbem-26234	17	77	have	have	VERB
fbem-26234	17	78	the	the	DET
fbem-26234	17	79	right	right	NOUN
fbem-26234	17	80	to	to	PART
fbem-26234	17	81	control	control	VERB
fbem-26234	17	82	the	the	DET
fbem-26234	17	83	intangible	intangible	ADJ
fbem-26234	17	84	assets	asset	NOUN
fbem-26234	17	85	.	.	PUNCT
fbem-26234	18	1	because	because	SCONJ
fbem-26234	18	2	the	the	DET
fbem-26234	18	3	head	head	NOUN
fbem-26234	18	4	office	office	NOUN
fbem-26234	18	5	is	be	AUX
fbem-26234	18	6	carrying	carry	VERB
fbem-26234	18	7	out	out	ADP
fbem-26234	18	8	research	research	NOUN
fbem-26234	18	9	and	and	CCONJ
fbem-26234	18	10	development	development	NOUN
fbem-26234	18	11	of	of	ADP
fbem-26234	18	12	intangible	intangible	ADJ
fbem-26234	18	13	assets	asset	NOUN
fbem-26234	18	14	before	before	ADP
fbem-26234	18	15	this	this	DET
fbem-26234	18	16	trip	trip	NOUN
fbem-26234	18	17	,	,	PUNCT
fbem-26234	18	18	the	the	DET
fbem-26234	18	19	subsidiary	subsidiary	NOUN
fbem-26234	18	20	because	because	SCONJ
fbem-26234	18	21	of	of	ADP
fbem-26234	18	22	the	the	DET
fbem-26234	18	23	arrival	arrival	NOUN
fbem-26234	18	24	of	of	ADP
fbem-26234	18	25	the	the	DET
fbem-26234	18	26	late	late	ADJ
fbem-26234	18	27	will	will	AUX
fbem-26234	18	28	need	need	VERB
fbem-26234	18	29	to	to	PART
fbem-26234	18	30	add	add	VERB
fbem-26234	18	31	some	some	DET
fbem-26234	18	32	payment	payment	NOUN
fbem-26234	18	33	to	to	PART
fbem-26234	18	34	carry	carry	VERB
fbem-26234	18	35	out	out	ADP
fbem-26234	18	36	cooperative	cooperative	ADJ
fbem-26234	18	37	research	research	NOUN
fbem-26234	18	38	and	and	CCONJ
fbem-26234	18	39	development	development	NOUN
fbem-26234	18	40	.	.	PUNCT
fbem-26234	19	1	the	the	DET
fbem-26234	19	2	purpose	purpose	NOUN
fbem-26234	19	3	of	of	ADP
fbem-26234	19	4	establishing	establish	VERB
fbem-26234	19	5	a	a	DET
fbem-26234	19	6	cost	cost	NOUN
fbem-26234	19	7	-	-	PUNCT
fbem-26234	19	8	sharing	sharing	NOUN
fbem-26234	19	9	contract	contract	NOUN
fbem-26234	19	10	is	be	AUX
fbem-26234	19	11	to	to	PART
fbem-26234	19	12	avoid	avoid	VERB
fbem-26234	19	13	section	section	NOUN
fbem-26234	19	14	367	367	NUM
fbem-26234	19	15	,	,	PUNCT
fbem-26234	19	16	this	this	DET
fbem-26234	19	17	provision	provision	NOUN
fbem-26234	19	18	is	be	AUX
fbem-26234	19	19	generally	generally	ADV
fbem-26234	19	20	in	in	ADP
fbem-26234	19	21	the	the	DET
fbem-26234	19	22	cfc	cfc	PROPN
fbem-26234	19	23	overseas	overseas	ADJ
fbem-26234	19	24	companies	company	NOUN
fbem-26234	19	25	to	to	PART
fbem-26234	19	26	obtain	obtain	VERB
fbem-26234	19	27	the	the	DET
fbem-26234	19	28	parent	parent	NOUN
fbem-26234	19	29	company	company	NOUN
fbem-26234	19	30	that	that	PRON
fbem-26234	19	31	is	be	AUX
fbem-26234	19	32	the	the	DET
fbem-26234	19	33	head	head	NOUN
fbem-26234	19	34	office	office	NOUN
fbem-26234	19	35	agreed	agree	VERB
fbem-26234	19	36	to	to	PART
fbem-26234	19	37	give	give	VERB
fbem-26234	19	38	the	the	DET
fbem-26234	19	39	intangible	intangible	ADJ
fbem-26234	19	40	assets	asset	NOUN
fbem-26234	19	41	,	,	PUNCT
fbem-26234	19	42	not	not	PART
fbem-26234	19	43	to	to	PART
fbem-26234	19	44	carry	carry	VERB
fbem-26234	19	45	out	out	ADP
fbem-26234	19	46	the	the	DET
fbem-26234	19	47	relevant	relevant	ADJ
fbem-26234	19	48	later	later	ADJ
fbem-26234	19	49	work	work	NOUN
fbem-26234	19	50	procedures	procedure	NOUN
fbem-26234	19	51	on	on	ADP
fbem-26234	19	52	the	the	DET
fbem-26234	19	53	public	public	ADJ
fbem-26234	19	54	direct	direct	ADJ
fbem-26234	19	55	foreign	foreign	ADJ
fbem-26234	19	56	sales	sale	NOUN
fbem-26234	19	57	,	,	PUNCT
fbem-26234	19	58	this	this	DET
fbem-26234	19	59	time	time	NOUN
fbem-26234	19	60	the	the	DET
fbem-26234	19	61	company	company	NOUN
fbem-26234	19	62	's	's	PART
fbem-26234	19	63	business	business	NOUN
fbem-26234	19	64	sales	sale	NOUN
fbem-26234	19	65	profits	profit	NOUN
fbem-26234	19	66	whether	whether	SCONJ
fbem-26234	19	67	or	or	CCONJ
fbem-26234	19	68	not	not	PART
fbem-26234	19	69	there	there	PRON
fbem-26234	19	70	is	be	VERB
fbem-26234	19	71	no	no	DET
fbem-26234	19	72	turn	turn	NOUN
fbem-26234	19	73	back	back	ADV
fbem-26234	19	74	to	to	ADP
fbem-26234	19	75	the	the	DET
fbem-26234	19	76	u.s	u.s	PROPN
fbem-26234	19	77	.	.	PROPN
fbem-26234	19	78	head	head	PROPN
fbem-26234	19	79	office	office	NOUN
fbem-26234	19	80	and	and	CCONJ
fbem-26234	19	81	go	go	VERB
fbem-26234	19	82	in	in	ADV
fbem-26234	19	83	together	together	ADV
fbem-26234	19	84	and	and	CCONJ
fbem-26234	19	85	collect	collect	VERB
fbem-26234	19	86	taxes	taxis	NOUN
fbem-26234	19	87	.	.	PUNCT
fbem-26234	20	1	apple	apple	NOUN
fbem-26234	20	2	's	's	PART
fbem-26234	20	3	software	software	NOUN
fbem-26234	20	4	and	and	CCONJ
fbem-26234	20	5	other	other	ADJ
fbem-26234	20	6	products	product	NOUN
fbem-26234	20	7	are	be	AUX
fbem-26234	20	8	intangible	intangible	ADJ
fbem-26234	20	9	assets	asset	NOUN
fbem-26234	20	10	,	,	PUNCT
fbem-26234	20	11	precisely	precisely	ADV
fbem-26234	20	12	because	because	SCONJ
fbem-26234	20	13	they	they	PRON
fbem-26234	20	14	are	be	AUX
fbem-26234	20	15	intangible	intangible	ADJ
fbem-26234	20	16	assets	asset	NOUN
fbem-26234	20	17	,	,	PUNCT
fbem-26234	20	18	so	so	CCONJ
fbem-26234	20	19	there	there	PRON
fbem-26234	20	20	is	be	VERB
fbem-26234	20	21	a	a	DET
fbem-26234	20	22	certain	certain	ADJ
fbem-26234	20	23	degree	degree	NOUN
fbem-26234	20	24	of	of	ADP
fbem-26234	20	25	speciality	speciality	NOUN
fbem-26234	20	26	,	,	PUNCT
fbem-26234	20	27	to	to	PART
fbem-26234	20	28	carry	carry	VERB
fbem-26234	20	29	out	out	ADP
fbem-26234	20	30	further	further	ADJ
fbem-26234	20	31	research	research	NOUN
fbem-26234	20	32	and	and	CCONJ
fbem-26234	20	33	development	development	NOUN
fbem-26234	20	34	is	be	AUX
fbem-26234	20	35	also	also	ADV
fbem-26234	20	36	relatively	relatively	ADV
fbem-26234	20	37	easy	easy	ADJ
fbem-26234	20	38	.	.	PUNCT
fbem-26234	21	1	at	at	ADP
fbem-26234	21	2	this	this	DET
fbem-26234	21	3	time	time	NOUN
fbem-26234	21	4	,	,	PUNCT
fbem-26234	21	5	apple	apple	PROPN
fbem-26234	21	6	's	's	PART
fbem-26234	21	7	u.s	u.s	PROPN
fbem-26234	21	8	.	.	PROPN
fbem-26234	21	9	head	head	PROPN
fbem-26234	21	10	office	office	NOUN
fbem-26234	21	11	only	only	ADV
fbem-26234	21	12	needs	need	VERB
fbem-26234	21	13	to	to	PART
fbem-26234	21	14	pay	pay	VERB
fbem-26234	21	15	not	not	PART
fbem-26234	21	16	a	a	DET
fbem-26234	21	17	lot	lot	NOUN
fbem-26234	21	18	of	of	ADP
fbem-26234	21	19	tax	tax	NOUN
fbem-26234	21	20	on	on	ADP
fbem-26234	21	21	the	the	DET
fbem-26234	21	22	just	just	ADV
fbem-26234	21	23	mentioned	mention	VERB
fbem-26234	21	24	increase	increase	NOUN
fbem-26234	21	25	in	in	ADP
fbem-26234	21	26	the	the	DET
fbem-26234	21	27	amount	amount	NOUN
fbem-26234	21	28	of	of	ADP
fbem-26234	21	29	money	money	NOUN
fbem-26234	21	30	to	to	PART
fbem-26234	21	31	pay	pay	VERB
fbem-26234	21	32	,	,	PUNCT
fbem-26234	21	33	and	and	CCONJ
fbem-26234	21	34	the	the	DET
fbem-26234	21	35	aoi	aoi	NOUN
fbem-26234	21	36	does	do	AUX
fbem-26234	21	37	not	not	PART
fbem-26234	21	38	need	need	VERB
fbem-26234	21	39	to	to	PART
fbem-26234	21	40	mention	mention	VERB
fbem-26234	21	41	the	the	DET
fbem-26234	21	42	royalty	royalty	NOUN
fbem-26234	21	43	withholding	withholding	NOUN
fbem-26234	21	44	tax	tax	NOUN
fbem-26234	21	45	.	.	PUNCT
fbem-26234	22	1	the	the	DET
fbem-26234	22	2	second	second	ADJ
fbem-26234	22	3	step	step	NOUN
fbem-26234	22	4	,	,	PUNCT
fbem-26234	22	5	establishment	establishment	NOUN
fbem-26234	22	6	of	of	ADP
fbem-26234	22	7	a	a	DET
fbem-26234	22	8	dutch	dutch	ADJ
fbem-26234	22	9	subsidiary	subsidiary	NOUN
fbem-26234	22	10	.	.	PUNCT
fbem-26234	23	1	since	since	SCONJ
fbem-26234	23	2	the	the	DET
fbem-26234	23	3	new	new	ADJ
fbem-26234	23	4	dutch	dutch	PROPN
fbem-26234	23	5	subsidiary	subsidiary	NOUN
fbem-26234	23	6	mentioned	mention	VERB
fbem-26234	23	7	above	above	ADV
fbem-26234	23	8	is	be	AUX
fbem-26234	23	9	not	not	PART
fbem-26234	23	10	considered	consider	VERB
fbem-26234	23	11	an	an	DET
fbem-26234	23	12	entity	entity	NOUN
fbem-26234	23	13	in	in	ADP
fbem-26234	23	14	the	the	DET
fbem-26234	23	15	u.s	u.s	PROPN
fbem-26234	23	16	.	.	PROPN
fbem-26234	23	17	,	,	PUNCT
fbem-26234	23	18	and	and	CCONJ
fbem-26234	23	19	according	accord	VERB
fbem-26234	23	20	to	to	ADP
fbem-26234	23	21	local	local	ADJ
fbem-26234	23	22	tax	tax	NOUN
fbem-26234	23	23	law	law	NOUN
fbem-26234	23	24	is	be	AUX
fbem-26234	23	25	not	not	PART
fbem-26234	23	26	considered	consider	VERB
fbem-26234	23	27	a	a	DET
fbem-26234	23	28	real	real	ADJ
fbem-26234	23	29	entity	entity	NOUN
fbem-26234	23	30	,	,	PUNCT
fbem-26234	23	31	that	that	ADV
fbem-26234	23	32	is	is	ADV
fbem-26234	23	33	,	,	PUNCT
fbem-26234	23	34	a	a	DET
fbem-26234	23	35	fictitious	fictitious	ADJ
fbem-26234	23	36	entity	entity	NOUN
fbem-26234	23	37	,	,	PUNCT
fbem-26234	23	38	aoi	aoi	PROPN
fbem-26234	23	39	licenses	license	VERB
fbem-26234	23	40	the	the	DET
fbem-26234	23	41	intangible	intangible	ADJ
fbem-26234	23	42	assets	asset	NOUN
fbem-26234	23	43	to	to	ADP
fbem-26234	23	44	the	the	DET
fbem-26234	23	45	dutch	dutch	ADJ
fbem-26234	23	46	company	company	NOUN
fbem-26234	23	47	,	,	PUNCT
fbem-26234	23	48	which	which	PRON
fbem-26234	23	49	pays	pay	VERB
fbem-26234	23	50	a	a	DET
fbem-26234	23	51	large	large	ADJ
fbem-26234	23	52	amount	amount	NOUN
fbem-26234	23	53	of	of	ADP
fbem-26234	23	54	money	money	NOUN
fbem-26234	23	55	to	to	PART
fbem-26234	23	56	aoi	aoi	VERB
fbem-26234	23	57	for	for	ADP
fbem-26234	23	58	the	the	DET
fbem-26234	23	59	royalties	royalty	NOUN
fbem-26234	23	60	,	,	PUNCT
fbem-26234	23	61	and	and	CCONJ
fbem-26234	23	62	this	this	DET
fbem-26234	23	63	amount	amount	NOUN
fbem-26234	23	64	meets	meet	VERB
fbem-26234	23	65	the	the	DET
fbem-26234	23	66	transfer	transfer	NOUN
fbem-26234	23	67	pricing	pricing	NOUN
fbem-26234	23	68	criteria	criterion	NOUN
fbem-26234	23	69	.	.	PUNCT
fbem-26234	24	1	under	under	ADP
fbem-26234	24	2	u.s	u.s	PROPN
fbem-26234	24	3	.	.	PROPN
fbem-26234	24	4	tax	tax	NOUN
fbem-26234	24	5	law	law	NOUN
fbem-26234	24	6	,	,	PUNCT
fbem-26234	24	7	this	this	DET
fbem-26234	24	8	payment	payment	NOUN
fbem-26234	24	9	is	be	AUX
fbem-26234	24	10	treated	treat	VERB
fbem-26234	24	11	as	as	SCONJ
fbem-26234	24	12	if	if	SCONJ
fbem-26234	24	13	it	it	PRON
fbem-26234	24	14	had	have	AUX
fbem-26234	24	15	not	not	PART
fbem-26234	24	16	been	be	AUX
fbem-26234	24	17	made	make	VERB
fbem-26234	24	18	,	,	PUNCT
fbem-26234	24	19	because	because	SCONJ
fbem-26234	24	20	the	the	DET
fbem-26234	24	21	dutch	dutch	ADJ
fbem-26234	24	22	company	company	NOUN
fbem-26234	24	23	is	be	AUX
fbem-26234	24	24	part	part	NOUN
fbem-26234	24	25	of	of	ADP
fbem-26234	24	26	the	the	DET
fbem-26234	24	27	same	same	ADJ
fbem-26234	24	28	legal	legal	ADJ
fbem-26234	24	29	entity	entity	NOUN
fbem-26234	24	30	as	as	ADP
fbem-26234	24	31	the	the	DET
fbem-26234	24	32	irish	irish	ADJ
fbem-26234	24	33	holding	hold	VERB
fbem-26234	24	34	company	company	NOUN
fbem-26234	24	35	as	as	SCONJ
fbem-26234	24	36	defined	define	VERB
fbem-26234	24	37	by	by	ADP
fbem-26234	24	38	u.s	u.s	PROPN
fbem-26234	24	39	.	.	PROPN
fbem-26234	24	40	tax	tax	NOUN
fbem-26234	24	41	law	law	NOUN
fbem-26234	24	42	,	,	PUNCT
fbem-26234	24	43	and	and	CCONJ
fbem-26234	24	44	transfers	transfer	NOUN
fbem-26234	24	45	within	within	ADP
fbem-26234	24	46	the	the	DET
fbem-26234	24	47	same	same	ADJ
fbem-26234	24	48	legal	legal	ADJ
fbem-26234	24	49	entity	entity	NOUN
fbem-26234	24	50	do	do	AUX
fbem-26234	24	51	not	not	PART
fbem-26234	24	52	count	count	VERB
fbem-26234	24	53	as	as	ADP
fbem-26234	24	54	taxable	taxable	ADJ
fbem-26234	24	55	income	income	NOUN
fbem-26234	24	56	.	.	PUNCT
fbem-26234	25	1	because	because	SCONJ
fbem-26234	25	2	of	of	ADP
fbem-26234	25	3	the	the	DET
fbem-26234	25	4	above	above	ADJ
fbem-26234	25	5	,	,	PUNCT
fbem-26234	25	6	the	the	DET
fbem-26234	25	7	special	special	ADJ
fbem-26234	25	8	profits	profit	NOUN
fbem-26234	25	9	and	and	CCONJ
fbem-26234	25	10	income	income	NOUN
fbem-26234	25	11	of	of	ADP
fbem-26234	25	12	the	the	DET
fbem-26234	25	13	irish	irish	ADJ
fbem-26234	25	14	holding	hold	VERB
fbem-26234	25	15	company	company	NOUN
fbem-26234	25	16	are	be	AUX
fbem-26234	25	17	not	not	PART
fbem-26234	25	18	defined	define	VERB
fbem-26234	25	19	as	as	ADP
fbem-26234	25	20	income	income	NOUN
fbem-26234	25	21	and	and	CCONJ
fbem-26234	25	22	will	will	AUX
fbem-26234	25	23	not	not	PART
fbem-26234	25	24	be	be	AUX
fbem-26234	25	25	taxed	tax	VERB
fbem-26234	25	26	in	in	ADP
fbem-26234	25	27	the	the	DET
fbem-26234	25	28	us	we	PRON
fbem-26234	25	29	where	where	SCONJ
fbem-26234	25	30	the	the	DET
fbem-26234	25	31	parent	parent	NOUN
fbem-26234	25	32	company	company	NOUN
fbem-26234	25	33	is	be	AUX
fbem-26234	25	34	located	locate	VERB
fbem-26234	25	35	.	.	PUNCT
fbem-26234	26	1	in	in	ADP
fbem-26234	26	2	addition	addition	NOUN
fbem-26234	26	3	,	,	PUNCT
fbem-26234	26	4	the	the	DET
fbem-26234	26	5	actual	actual	ADJ
fbem-26234	26	6	place	place	NOUN
fbem-26234	26	7	of	of	ADP
fbem-26234	26	8	management	management	NOUN
fbem-26234	26	9	of	of	ADP
fbem-26234	26	10	the	the	DET
fbem-26234	26	11	irish	irish	ADJ
fbem-26234	26	12	company	company	NOUN
fbem-26234	26	13	is	be	AUX
fbem-26234	26	14	elsewhere	elsewhere	ADV
fbem-26234	26	15	,	,	PUNCT
fbem-26234	26	16	that	that	ADV
fbem-26234	26	17	is	is	ADV
fbem-26234	26	18	,	,	PUNCT
fbem-26234	26	19	according	accord	VERB
fbem-26234	26	20	to	to	ADP
fbem-26234	26	21	the	the	DET
fbem-26234	26	22	irish	irish	ADJ
fbem-26234	26	23	tax	tax	NOUN
fbem-26234	26	24	law	law	NOUN
fbem-26234	26	25	,	,	PUNCT
fbem-26234	26	26	only	only	ADV
fbem-26234	26	27	the	the	DET
fbem-26234	26	28	entity	entity	NOUN
fbem-26234	26	29	's	's	PART
fbem-26234	26	30	place	place	NOUN
fbem-26234	26	31	of	of	ADP
fbem-26234	26	32	management	management	NOUN
fbem-26234	26	33	is	be	AUX
fbem-26234	26	34	actually	actually	ADV
fbem-26234	26	35	in	in	SCONJ
fbem-26234	26	36	the	the	DET
fbem-26234	26	37	local	local	ADJ
fbem-26234	26	38	situation	situation	NOUN
fbem-26234	26	39	is	be	AUX
fbem-26234	26	40	required	require	VERB
fbem-26234	26	41	to	to	PART
fbem-26234	26	42	pay	pay	VERB
fbem-26234	26	43	global	global	ADJ
fbem-26234	26	44	income	income	NOUN
fbem-26234	26	45	tax	tax	NOUN
fbem-26234	26	46	on	on	ADP
fbem-26234	26	47	its	its	PRON
fbem-26234	26	48	193	193	NUM
fbem-26234	26	49	income	income	NOUN
fbem-26234	26	50	,	,	PUNCT
fbem-26234	26	51	so	so	SCONJ
fbem-26234	26	52	this	this	DET
fbem-26234	26	53	special	special	ADJ
fbem-26234	26	54	funds	fund	NOUN
fbem-26234	26	55	do	do	AUX
fbem-26234	26	56	not	not	PART
fbem-26234	26	57	need	need	VERB
fbem-26234	26	58	to	to	PART
fbem-26234	26	59	pay	pay	VERB
fbem-26234	26	60	tax	tax	NOUN
fbem-26234	26	61	in	in	ADP
fbem-26234	26	62	ireland	ireland	PROPN
fbem-26234	26	63	,	,	PUNCT
fbem-26234	26	64	so	so	CCONJ
fbem-26234	26	65	the	the	DET
fbem-26234	26	66	real	real	ADJ
fbem-26234	26	67	location	location	NOUN
fbem-26234	26	68	of	of	ADP
fbem-26234	26	69	the	the	DET
fbem-26234	26	70	other	other	ADJ
fbem-26234	26	71	places	place	NOUN
fbem-26234	26	72	of	of	ADP
fbem-26234	26	73	this	this	DET
fbem-26234	26	74	situation	situation	NOUN
fbem-26234	26	75	does	do	AUX
fbem-26234	26	76	not	not	PART
fbem-26234	26	77	have	have	VERB
fbem-26234	26	78	corporate	corporate	ADJ
fbem-26234	26	79	income	income	NOUN
fbem-26234	26	80	tax	tax	NOUN
fbem-26234	26	81	.	.	PUNCT
fbem-26234	27	1	income	income	NOUN
fbem-26234	27	2	tax	tax	NOUN
fbem-26234	27	3	.	.	PUNCT
fbem-26234	28	1	the	the	DET
fbem-26234	28	2	third	third	ADJ
fbem-26234	28	3	step	step	NOUN
fbem-26234	28	4	was	be	AUX
fbem-26234	28	5	the	the	DET
fbem-26234	28	6	establishment	establishment	NOUN
fbem-26234	28	7	of	of	ADP
fbem-26234	28	8	asi	asi	NOUN
fbem-26234	28	9	in	in	ADP
fbem-26234	28	10	ireland	ireland	PROPN
fbem-26234	28	11	,	,	PUNCT
fbem-26234	28	12	a	a	DET
fbem-26234	28	13	wholly	wholly	ADV
fbem-26234	28	14	owned	own	VERB
fbem-26234	28	15	subsidiary	subsidiary	NOUN
fbem-26234	28	16	of	of	ADP
fbem-26234	28	17	aoi	aoi	PROPN
fbem-26234	28	18	again	again	ADV
fbem-26234	28	19	invested	invest	VERB
fbem-26234	28	20	in	in	ADP
fbem-26234	28	21	and	and	CCONJ
fbem-26234	28	22	physically	physically	ADV
fbem-26234	28	23	operated	operate	VERB
fbem-26234	28	24	in	in	ADP
fbem-26234	28	25	ireland	ireland	PROPN
fbem-26234	28	26	,	,	PUNCT
fbem-26234	28	27	which	which	PRON
fbem-26234	28	28	was	be	AUX
fbem-26234	28	29	likewise	likewise	ADV
fbem-26234	28	30	deemed	deem	VERB
fbem-26234	28	31	to	to	PART
fbem-26234	28	32	be	be	AUX
fbem-26234	28	33	non	non	ADJ
fbem-26234	28	34	-	-	ADJ
fbem-26234	28	35	existent	existent	ADJ
fbem-26234	28	36	within	within	ADP
fbem-26234	28	37	the	the	DET
fbem-26234	28	38	u.s	u.s	PROPN
fbem-26234	28	39	.	.	PROPN
fbem-26234	28	40	the	the	DET
fbem-26234	28	41	dutch	dutch	ADJ
fbem-26234	28	42	company	company	NOUN
fbem-26234	28	43	licensed	license	VERB
fbem-26234	28	44	its	its	PRON
fbem-26234	28	45	intangible	intangible	ADJ
fbem-26234	28	46	assets	asset	NOUN
fbem-26234	28	47	to	to	ADP
fbem-26234	28	48	the	the	DET
fbem-26234	28	49	dutch	dutch	ADJ
fbem-26234	28	50	company	company	NOUN
fbem-26234	28	51	.	.	PUNCT
fbem-26234	29	1	the	the	DET
fbem-26234	29	2	dutch	dutch	PROPN
fbem-26234	29	3	company	company	NOUN
fbem-26234	29	4	once	once	ADV
fbem-26234	29	5	again	again	ADV
fbem-26234	29	6	licensed	license	VERB
fbem-26234	29	7	its	its	PRON
fbem-26234	29	8	intangible	intangible	ADJ
fbem-26234	29	9	assets	asset	NOUN
fbem-26234	29	10	to	to	ADP
fbem-26234	29	11	asi	asi	NOUN
fbem-26234	29	12	,	,	PUNCT
fbem-26234	29	13	and	and	CCONJ
fbem-26234	29	14	in	in	ADP
fbem-26234	29	15	exactly	exactly	ADV
fbem-26234	29	16	the	the	DET
fbem-26234	29	17	same	same	ADJ
fbem-26234	29	18	way	way	NOUN
fbem-26234	29	19	,	,	PUNCT
fbem-26234	29	20	the	the	DET
fbem-26234	29	21	irish	irish	ADJ
fbem-26234	29	22	main	main	ADJ
fbem-26234	29	23	operating	operate	VERB
fbem-26234	29	24	company	company	NOUN
fbem-26234	29	25	gave	give	VERB
fbem-26234	29	26	the	the	DET
fbem-26234	29	27	dutch	dutch	ADJ
fbem-26234	29	28	company	company	NOUN
fbem-26234	29	29	a	a	DET
fbem-26234	29	30	sum	sum	NOUN
fbem-26234	29	31	of	of	ADP
fbem-26234	29	32	money	money	NOUN
fbem-26234	29	33	,	,	PUNCT
fbem-26234	29	34	which	which	PRON
fbem-26234	29	35	was	be	AUX
fbem-26234	29	36	to	to	PART
fbem-26234	29	37	be	be	AUX
fbem-26234	29	38	used	use	VERB
fbem-26234	29	39	to	to	PART
fbem-26234	29	40	pay	pay	VERB
fbem-26234	29	41	royalties	royalty	NOUN
fbem-26234	29	42	.	.	PUNCT
fbem-26234	30	1	asi	asi	PROPN
fbem-26234	30	2	used	use	VERB
fbem-26234	30	3	these	these	DET
fbem-26234	30	4	intangible	intangible	ADJ
fbem-26234	30	5	assets	asset	NOUN
fbem-26234	30	6	in	in	ADP
fbem-26234	30	7	some	some	PRON
fbem-26234	30	8	of	of	ADP
fbem-26234	30	9	its	its	PRON
fbem-26234	30	10	european	european	ADJ
fbem-26234	30	11	operations	operation	NOUN
fbem-26234	30	12	,	,	PUNCT
fbem-26234	30	13	and	and	CCONJ
fbem-26234	30	14	also	also	ADV
fbem-26234	30	15	charged	charge	VERB
fbem-26234	30	16	a	a	DET
fbem-26234	30	17	system	system	NOUN
fbem-26234	30	18	to	to	ADP
fbem-26234	30	19	some	some	DET
fbem-26234	30	20	customers	customer	NOUN
fbem-26234	30	21	of	of	ADP
fbem-26234	30	22	the	the	DET
fbem-26234	30	23	unrelated	unrelated	ADJ
fbem-26234	30	24	party	party	NOUN
fbem-26234	30	25	in	in	ADP
fbem-26234	30	26	question	question	NOUN
fbem-26234	30	27	to	to	PART
fbem-26234	30	28	increase	increase	VERB
fbem-26234	30	29	operating	operating	NOUN
fbem-26234	30	30	profits	profit	NOUN
fbem-26234	30	31	.	.	PUNCT
fbem-26234	31	1	(	(	PUNCT
fbem-26234	31	2	1	1	X
fbem-26234	31	3	)	)	PUNCT
fbem-26234	31	4	exploiting	exploit	VERB
fbem-26234	31	5	the	the	DET
fbem-26234	31	6	loophole	loophole	NOUN
fbem-26234	31	7	of	of	ADP
fbem-26234	31	8	the	the	DET
fbem-26234	31	9	checkthe	checkthe	ADJ
fbem-26234	31	10	-	-	PUNCT
fbem-26234	31	11	box	box	NOUN
fbem-26234	31	12	rule	rule	NOUN
fbem-26234	31	13	,	,	PUNCT
fbem-26234	31	14	under	under	ADP
fbem-26234	31	15	u.s	u.s	PROPN
fbem-26234	31	16	.	.	PROPN
fbem-26234	31	17	tax	tax	NOUN
fbem-26234	31	18	law	law	NOUN
fbem-26234	31	19	,	,	PUNCT
fbem-26234	31	20	aoi	aoi	PROPN
fbem-26234	31	21	,	,	PUNCT
fbem-26234	31	22	the	the	DET
fbem-26234	31	23	dutch	dutch	ADJ
fbem-26234	31	24	subsidiary	subsidiary	NOUN
fbem-26234	31	25	,	,	PUNCT
fbem-26234	31	26	and	and	CCONJ
fbem-26234	31	27	asi	asi	NOUN
fbem-26234	31	28	are	be	AUX
fbem-26234	31	29	affiliated	affiliate	VERB
fbem-26234	31	30	and	and	CCONJ
fbem-26234	31	31	treated	treat	VERB
fbem-26234	31	32	as	as	ADP
fbem-26234	31	33	a	a	DET
fbem-26234	31	34	whole	whole	NOUN
fbem-26234	31	35	,	,	PUNCT
fbem-26234	31	36	and	and	CCONJ
fbem-26234	31	37	it	it	PRON
fbem-26234	31	38	is	be	AUX
fbem-26234	31	39	precisely	precisely	ADV
fbem-26234	31	40	because	because	SCONJ
fbem-26234	31	41	asi	asi	NOUN
fbem-26234	31	42	is	be	AUX
fbem-26234	31	43	actually	actually	ADV
fbem-26234	31	44	in	in	ADP
fbem-26234	31	45	active	active	ADJ
fbem-26234	31	46	operation	operation	NOUN
fbem-26234	31	47	that	that	SCONJ
fbem-26234	31	48	the	the	DET
fbem-26234	31	49	three	three	NUM
fbem-26234	31	50	individuals	individual	NOUN
fbem-26234	31	51	can	can	AUX
fbem-26234	31	52	be	be	AUX
fbem-26234	31	53	viewed	view	VERB
fbem-26234	31	54	collectively	collectively	ADV
fbem-26234	31	55	as	as	SCONJ
fbem-26234	31	56	the	the	DET
fbem-26234	31	57	whole	whole	NOUN
fbem-26234	31	58	doing	do	VERB
fbem-26234	31	59	active	active	ADJ
fbem-26234	31	60	operations	operation	NOUN
fbem-26234	31	61	,	,	PUNCT
fbem-26234	31	62	and	and	CCONJ
fbem-26234	31	63	can	can	AUX
fbem-26234	31	64	be	be	AUX
fbem-26234	31	65	subjected	subject	VERB
fbem-26234	31	66	to	to	ADP
fbem-26234	31	67	the	the	DET
fbem-26234	31	68	exception	exception	NOUN
fbem-26234	31	69	of	of	ADP
fbem-26234	31	70	the	the	DET
fbem-26234	31	71	controlled	control	VERB
fbem-26234	31	72	foreign	foreign	ADJ
fbem-26234	31	73	corporate	corporate	ADJ
fbem-26234	31	74	enterprise	enterprise	NOUN
fbem-26234	31	75	(	(	PUNCT
fbem-26234	31	76	“	"	PUNCT
fbem-26234	31	77	cfc	cfc	PROPN
fbem-26234	31	78	”	"	PUNCT
fbem-26234	31	79	)	)	PUNCT
fbem-26234	31	80	rules	rule	NOUN
fbem-26234	31	81	,	,	PUNCT
fbem-26234	31	82	i.e.	i.e.	X
fbem-26234	31	83	,	,	PUNCT
fbem-26234	31	84	the	the	DET
fbem-26234	31	85	profits	profit	NOUN
fbem-26234	31	86	remain	remain	VERB
fbem-26234	31	87	with	with	ADP
fbem-26234	31	88	aoi	aoi	NOUN
fbem-26234	31	89	and	and	CCONJ
fbem-26234	31	90	are	be	AUX
fbem-26234	31	91	not	not	PART
fbem-26234	31	92	deemed	deem	VERB
fbem-26234	31	93	to	to	PART
fbem-26234	31	94	be	be	AUX
fbem-26234	31	95	repatriated	repatriate	VERB
fbem-26234	31	96	as	as	ADP
fbem-26234	31	97	dividends	dividend	NOUN
fbem-26234	31	98	for	for	ADP
fbem-26234	31	99	corporate	corporate	ADJ
fbem-26234	31	100	income	income	NOUN
fbem-26234	31	101	tax	tax	NOUN
fbem-26234	31	102	purposes	purpose	NOUN
fbem-26234	31	103	in	in	ADP
fbem-26234	31	104	the	the	DET
fbem-26234	31	105	united	united	PROPN
fbem-26234	31	106	states	states	PROPN
fbem-26234	31	107	.	.	PUNCT
fbem-26234	32	1	income	income	NOUN
fbem-26234	32	2	tax	tax	NOUN
fbem-26234	32	3	.	.	PUNCT
fbem-26234	33	1	in	in	ADP
fbem-26234	33	2	addition	addition	NOUN
fbem-26234	33	3	to	to	ADP
fbem-26234	33	4	these	these	PRON
fbem-26234	33	5	,	,	PUNCT
fbem-26234	33	6	because	because	SCONJ
fbem-26234	33	7	the	the	DET
fbem-26234	33	8	two	two	NUM
fbem-26234	33	9	are	be	AUX
fbem-26234	33	10	not	not	PART
fbem-26234	33	11	independent	independent	ADJ
fbem-26234	33	12	entities	entity	NOUN
fbem-26234	33	13	,	,	PUNCT
fbem-26234	33	14	so	so	CCONJ
fbem-26234	33	15	the	the	DET
fbem-26234	33	16	dutch	dutch	ADJ
fbem-26234	33	17	company	company	NOUN
fbem-26234	33	18	to	to	PART
fbem-26234	33	19	asi	asi	VERB
fbem-26234	33	20	to	to	PART
fbem-26234	33	21	collect	collect	VERB
fbem-26234	33	22	royalties	royalty	NOUN
fbem-26234	33	23	,	,	PUNCT
fbem-26234	33	24	the	the	DET
fbem-26234	33	25	dutch	dutch	ADJ
fbem-26234	33	26	company	company	NOUN
fbem-26234	33	27	to	to	PART
fbem-26234	33	28	pay	pay	VERB
fbem-26234	33	29	royalties	royalty	NOUN
fbem-26234	33	30	to	to	ADP
fbem-26234	33	31	the	the	DET
fbem-26234	33	32	aoi	aoi	NOUN
fbem-26234	33	33	according	accord	VERB
fbem-26234	33	34	to	to	ADP
fbem-26234	33	35	the	the	DET
fbem-26234	33	36	u.s	u.s	PROPN
fbem-26234	33	37	.	.	PROPN
fbem-26234	33	38	tax	tax	NOUN
fbem-26234	33	39	law	law	NOUN
fbem-26234	33	40	are	be	AUX
fbem-26234	33	41	deemed	deem	VERB
fbem-26234	33	42	not	not	PART
fbem-26234	33	43	to	to	PART
fbem-26234	33	44	have	have	AUX
fbem-26234	33	45	occurred	occur	VERB
fbem-26234	33	46	,	,	PUNCT
fbem-26234	33	47	will	will	AUX
fbem-26234	33	48	not	not	PART
fbem-26234	33	49	become	become	VERB
fbem-26234	33	50	subpartf	subpartf	NOUN
fbem-26234	33	51	income	income	NOUN
fbem-26234	33	52	.	.	PUNCT
fbem-26234	34	1	(	(	PUNCT
fbem-26234	34	2	2	2	X
fbem-26234	34	3	)	)	PUNCT
fbem-26234	34	4	asi	asi	NOUN
fbem-26234	34	5	intangible	intangible	ADJ
fbem-26234	34	6	assets	asset	NOUN
fbem-26234	34	7	used	use	VERB
fbem-26234	34	8	in	in	ADP
fbem-26234	34	9	business	business	NOUN
fbem-26234	34	10	activities	activity	NOUN
fbem-26234	34	11	in	in	ADP
fbem-26234	34	12	europe	europe	PROPN
fbem-26234	34	13	,	,	PUNCT
fbem-26234	34	14	to	to	ADP
fbem-26234	34	15	the	the	DET
fbem-26234	34	16	european	european	ADJ
fbem-26234	34	17	unaffiliated	unaffiliated	ADJ
fbem-26234	34	18	customers	customer	NOUN
fbem-26234	34	19	to	to	PART
fbem-26234	34	20	collect	collect	VERB
fbem-26234	34	21	advertising	advertising	NOUN
fbem-26234	34	22	fees	fee	NOUN
fbem-26234	34	23	,	,	PUNCT
fbem-26234	34	24	royalties	royalty	NOUN
fbem-26234	34	25	and	and	CCONJ
fbem-26234	34	26	other	other	ADJ
fbem-26234	34	27	business	business	NOUN
fbem-26234	34	28	income	income	NOUN
fbem-26234	34	29	,	,	PUNCT
fbem-26234	34	30	ireland	ireland	PROPN
fbem-26234	34	31	asi	asi	NOUN
fbem-26234	34	32	in	in	ADP
fbem-26234	34	33	other	other	ADJ
fbem-26234	34	34	european	european	ADJ
fbem-26234	34	35	countries	country	NOUN
fbem-26234	34	36	also	also	ADV
fbem-26234	34	37	do	do	AUX
fbem-26234	34	38	not	not	PART
fbem-26234	34	39	need	need	VERB
fbem-26234	34	40	to	to	PART
fbem-26234	34	41	pay	pay	VERB
fbem-26234	34	42	taxes	taxis	NOUN
fbem-26234	34	43	or	or	CCONJ
fbem-26234	34	44	only	only	ADV
fbem-26234	34	45	a	a	DET
fbem-26234	34	46	small	small	ADJ
fbem-26234	34	47	amount	amount	NOUN
fbem-26234	34	48	of	of	ADP
fbem-26234	34	49	tax	tax	NOUN
fbem-26234	34	50	.	.	PUNCT
fbem-26234	35	1	reason	reason	NOUN
fbem-26234	35	2	:	:	PUNCT
fbem-26234	35	3	according	accord	VERB
fbem-26234	35	4	to	to	ADP
fbem-26234	35	5	the	the	DET
fbem-26234	35	6	tax	tax	NOUN
fbem-26234	35	7	treaty	treaty	NOUN
fbem-26234	35	8	and	and	CCONJ
fbem-26234	35	9	its	its	PRON
fbem-26234	35	10	domestic	domestic	ADJ
fbem-26234	35	11	tax	tax	NOUN
fbem-26234	35	12	law	law	NOUN
fbem-26234	35	13	,	,	PUNCT
fbem-26234	35	14	active	active	ADJ
fbem-26234	35	15	business	business	NOUN
fbem-26234	35	16	income	income	NOUN
fbem-26234	35	17	is	be	AUX
fbem-26234	35	18	not	not	PART
fbem-26234	35	19	subject	subject	ADJ
fbem-26234	35	20	to	to	ADP
fbem-26234	35	21	tax	tax	NOUN
fbem-26234	35	22	in	in	ADP
fbem-26234	35	23	the	the	DET
fbem-26234	35	24	source	source	NOUN
fbem-26234	35	25	country	country	NOUN
fbem-26234	35	26	unless	unless	SCONJ
fbem-26234	35	27	the	the	DET
fbem-26234	35	28	irish	irish	ADJ
fbem-26234	35	29	operating	operate	VERB
fbem-26234	35	30	company	company	NOUN
fbem-26234	35	31	has	have	VERB
fbem-26234	35	32	a	a	DET
fbem-26234	35	33	permanent	permanent	ADJ
fbem-26234	35	34	establishment	establishment	NOUN
fbem-26234	35	35	(	(	PUNCT
fbem-26234	35	36	e.g.	e.g.	ADV
fbem-26234	35	37	,	,	PUNCT
fbem-26234	35	38	a	a	DET
fbem-26234	35	39	branch	branch	NOUN
fbem-26234	35	40	)	)	PUNCT
fbem-26234	35	41	in	in	ADP
fbem-26234	35	42	the	the	DET
fbem-26234	35	43	source	source	NOUN
fbem-26234	35	44	country	country	NOUN
fbem-26234	35	45	;	;	PUNCT
fbem-26234	35	46	even	even	ADV
fbem-26234	35	47	if	if	SCONJ
fbem-26234	35	48	it	it	PRON
fbem-26234	35	49	has	have	VERB
fbem-26234	35	50	a	a	DET
fbem-26234	35	51	permanent	permanent	ADJ
fbem-26234	35	52	establishment	establishment	NOUN
fbem-26234	35	53	in	in	ADP
fbem-26234	35	54	the	the	DET
fbem-26234	35	55	source	source	NOUN
fbem-26234	35	56	country	country	NOUN
fbem-26234	35	57	(	(	PUNCT
fbem-26234	35	58	e.g.	e.g.	ADV
fbem-26234	35	59	,	,	PUNCT
fbem-26234	35	60	in	in	ADP
fbem-26234	35	61	the	the	DET
fbem-26234	35	62	u.k	u.k	PROPN
fbem-26234	35	63	.	.	PROPN
fbem-26234	35	64	)	)	PUNCT
fbem-26234	35	65	,	,	PUNCT
fbem-26234	35	66	only	only	ADV
fbem-26234	35	67	a	a	DET
fbem-26234	35	68	small	small	ADJ
fbem-26234	35	69	amount	amount	NOUN
fbem-26234	35	70	of	of	ADP
fbem-26234	35	71	tax	tax	NOUN
fbem-26234	35	72	will	will	AUX
fbem-26234	35	73	be	be	AUX
fbem-26234	35	74	payable	payable	ADJ
fbem-26234	35	75	on	on	ADP
fbem-26234	35	76	the	the	DET
fbem-26234	35	77	active	active	ADJ
fbem-26234	35	78	business	business	NOUN
fbem-26234	35	79	income	income	NOUN
fbem-26234	35	80	after	after	ADP
fbem-26234	35	81	deduction	deduction	NOUN
fbem-26234	35	82	of	of	ADP
fbem-26234	35	83	the	the	DET
fbem-26234	35	84	royalties	royalty	NOUN
fbem-26234	35	85	payable	payable	ADJ
fbem-26234	35	86	to	to	ADP
fbem-26234	35	87	the	the	DET
fbem-26234	35	88	irish	irish	ADJ
fbem-26234	35	89	operating	operate	VERB
fbem-26234	35	90	company	company	NOUN
fbem-26234	35	91	;	;	PUNCT
fbem-26234	35	92	and	and	CCONJ
fbem-26234	35	93	the	the	DET
fbem-26234	35	94	royalties	royalty	NOUN
fbem-26234	35	95	are	be	AUX
fbem-26234	35	96	often	often	ADV
fbem-26234	35	97	taxable	taxable	ADJ
fbem-26234	35	98	only	only	ADV
fbem-26234	35	99	in	in	ADP
fbem-26234	35	100	the	the	DET
fbem-26234	35	101	country	country	NOUN
fbem-26234	35	102	of	of	ADP
fbem-26234	35	103	residence	residence	NOUN
fbem-26234	35	104	,	,	PUNCT
fbem-26234	35	105	e.g.	e.g.	ADV
fbem-26234	35	106	,	,	PUNCT
fbem-26234	35	107	under	under	ADP
fbem-26234	35	108	irish	irish	PROPN
fbem-26234	35	109	and	and	CCONJ
fbem-26234	35	110	u.k	u.k	PROPN
fbem-26234	35	111	.	.	PROPN
fbem-26234	35	112	tax	tax	NOUN
fbem-26234	35	113	laws	law	NOUN
fbem-26234	35	114	.	.	PUNCT
fbem-26234	36	1	royalties	royalty	NOUN
fbem-26234	36	2	are	be	AUX
fbem-26234	36	3	often	often	ADV
fbem-26234	36	4	taxed	tax	VERB
fbem-26234	36	5	only	only	ADV
fbem-26234	36	6	by	by	ADP
fbem-26234	36	7	the	the	DET
fbem-26234	36	8	resident	resident	ADJ
fbem-26234	36	9	state	state	NOUN
fbem-26234	36	10	,	,	PUNCT
fbem-26234	36	11	for	for	ADP
fbem-26234	36	12	example	example	NOUN
fbem-26234	36	13	,	,	PUNCT
fbem-26234	36	14	under	under	ADP
fbem-26234	36	15	the	the	DET
fbem-26234	36	16	tax	tax	NOUN
fbem-26234	36	17	treaty	treaty	NOUN
fbem-26234	36	18	between	between	ADP
fbem-26234	36	19	ireland	ireland	PROPN
fbem-26234	36	20	and	and	CCONJ
fbem-26234	36	21	the	the	DET
fbem-26234	36	22	united	united	ADJ
fbem-26234	36	23	kingdom	kingdom	PROPN
fbem-26234	36	24	,	,	PUNCT
fbem-26234	36	25	royalty	royalty	NOUN
fbem-26234	36	26	income	income	NOUN
fbem-26234	36	27	is	be	AUX
fbem-26234	36	28	taxed	tax	VERB
fbem-26234	36	29	only	only	ADV
fbem-26234	36	30	in	in	ADP
fbem-26234	36	31	ireland	ireland	NOUN
fbem-26234	36	32	.	.	PUNCT
fbem-26234	37	1	2	2	X
fbem-26234	37	2	.	.	X
fbem-26234	37	3	international	international	ADJ
fbem-26234	37	4	tax	tax	NOUN
fbem-26234	37	5	planning	planning	NOUN
fbem-26234	37	6	analysis	analysis	NOUN
fbem-26234	37	7	2.1	2.1	NUM
fbem-26234	37	8	.	.	PUNCT
fbem-26234	38	1	feasibility	feasibility	NOUN
fbem-26234	38	2	analysis	analysis	NOUN
fbem-26234	38	3	of	of	ADP
fbem-26234	38	4	cross	cross	ADJ
fbem-26234	38	5	-	-	ADJ
fbem-26234	38	6	border	border	ADJ
fbem-26234	38	7	tax	tax	NOUN
fbem-26234	38	8	planning	planning	NOUN
fbem-26234	38	9	first	first	ADV
fbem-26234	38	10	of	of	ADP
fbem-26234	38	11	all	all	PRON
fbem-26234	38	12	,	,	PUNCT
fbem-26234	38	13	tax	tax	NOUN
fbem-26234	38	14	planning	planning	NOUN
fbem-26234	38	15	is	be	AUX
fbem-26234	38	16	a	a	DET
fbem-26234	38	17	legal	legal	ADJ
fbem-26234	38	18	right	right	NOUN
fbem-26234	38	19	of	of	ADP
fbem-26234	38	20	taxpayers	taxpayer	NOUN
fbem-26234	38	21	.	.	PUNCT
fbem-26234	39	1	according	accord	VERB
fbem-26234	39	2	to	to	ADP
fbem-26234	39	3	tax	tax	NOUN
fbem-26234	39	4	-	-	PUNCT
fbem-26234	39	5	related	relate	VERB
fbem-26234	39	6	theories	theory	NOUN
fbem-26234	39	7	,	,	PUNCT
fbem-26234	39	8	enterprises	enterprise	NOUN
fbem-26234	39	9	take	take	VERB
fbem-26234	39	10	their	their	PRON
fbem-26234	39	11	own	own	ADJ
fbem-26234	39	12	interests	interest	NOUN
fbem-26234	39	13	as	as	ADP
fbem-26234	39	14	the	the	DET
fbem-26234	39	15	starting	starting	NOUN
fbem-26234	39	16	point	point	NOUN
fbem-26234	39	17	,	,	PUNCT
fbem-26234	39	18	and	and	CCONJ
fbem-26234	39	19	plan	plan	VERB
fbem-26234	39	20	and	and	CCONJ
fbem-26234	39	21	arrange	arrange	VERB
fbem-26234	39	22	their	their	PRON
fbem-26234	39	23	business	business	NOUN
fbem-26234	39	24	,	,	PUNCT
fbem-26234	39	25	investment	investment	NOUN
fbem-26234	39	26	and	and	CCONJ
fbem-26234	39	27	financing	financing	NOUN
fbem-26234	39	28	activities	activity	NOUN
fbem-26234	39	29	within	within	ADP
fbem-26234	39	30	the	the	DET
fbem-26234	39	31	scope	scope	NOUN
fbem-26234	39	32	of	of	ADP
fbem-26234	39	33	reasonable	reasonable	ADJ
fbem-26234	39	34	laws	law	NOUN
fbem-26234	39	35	,	,	PUNCT
fbem-26234	39	36	so	so	SCONJ
fbem-26234	39	37	as	as	SCONJ
fbem-26234	39	38	to	to	PART
fbem-26234	39	39	reduce	reduce	VERB
fbem-26234	39	40	their	their	PRON
fbem-26234	39	41	own	own	ADJ
fbem-26234	39	42	tax	tax	NOUN
fbem-26234	39	43	liabilities	liability	NOUN
fbem-26234	39	44	and	and	CCONJ
fbem-26234	39	45	maximize	maximize	VERB
fbem-26234	39	46	their	their	PRON
fbem-26234	39	47	profits	profit	NOUN
fbem-26234	39	48	,	,	PUNCT
fbem-26234	39	49	which	which	PRON
fbem-26234	39	50	are	be	AUX
fbem-26234	39	51	reasonable	reasonable	ADJ
fbem-26234	39	52	and	and	CCONJ
fbem-26234	39	53	legitimate	legitimate	ADJ
fbem-26234	39	54	financial	financial	ADJ
fbem-26234	39	55	activities	activity	NOUN
fbem-26234	39	56	.	.	PUNCT
fbem-26234	40	1	when	when	SCONJ
fbem-26234	40	2	the	the	DET
fbem-26234	40	3	tax	tax	NOUN
fbem-26234	40	4	law	law	NOUN
fbem-26234	40	5	gives	give	VERB
fbem-26234	40	6	more	more	ADJ
fbem-26234	40	7	than	than	ADP
fbem-26234	40	8	one	one	NUM
fbem-26234	40	9	tax	tax	NOUN
fbem-26234	40	10	program	program	NOUN
fbem-26234	40	11	,	,	PUNCT
fbem-26234	40	12	taxpayers	taxpayer	NOUN
fbem-26234	40	13	combined	combine	VERB
fbem-26234	40	14	with	with	ADP
fbem-26234	40	15	their	their	PRON
fbem-26234	40	16	own	own	ADJ
fbem-26234	40	17	conditions	condition	NOUN
fbem-26234	40	18	to	to	PART
fbem-26234	40	19	make	make	VERB
fbem-26234	40	20	reasonable	reasonable	ADJ
fbem-26234	40	21	decisions	decision	NOUN
fbem-26234	40	22	and	and	CCONJ
fbem-26234	40	23	planning	planning	NOUN
fbem-26234	40	24	,	,	PUNCT
fbem-26234	40	25	is	be	AUX
fbem-26234	40	26	completely	completely	ADV
fbem-26234	40	27	possible	possible	ADJ
fbem-26234	40	28	,	,	PUNCT
fbem-26234	40	29	but	but	CCONJ
fbem-26234	40	30	also	also	ADV
fbem-26234	40	31	for	for	ADP
fbem-26234	40	32	the	the	DET
fbem-26234	40	33	development	development	NOUN
fbem-26234	40	34	of	of	ADP
fbem-26234	40	35	crossborder	crossborder	NOUN
fbem-26234	40	36	tax	tax	NOUN
fbem-26234	40	37	planning	planning	NOUN
fbem-26234	40	38	to	to	PART
fbem-26234	40	39	lay	lay	VERB
fbem-26234	40	40	a	a	DET
fbem-26234	40	41	good	good	ADJ
fbem-26234	40	42	foundation	foundation	NOUN
fbem-26234	40	43	.	.	PUNCT
fbem-26234	41	1	secondly	secondly	ADV
fbem-26234	41	2	,	,	PUNCT
fbem-26234	41	3	the	the	DET
fbem-26234	41	4	tax	tax	NOUN
fbem-26234	41	5	rate	rate	NOUN
fbem-26234	41	6	and	and	CCONJ
fbem-26234	41	7	tax	tax	NOUN
fbem-26234	41	8	types	type	NOUN
fbem-26234	41	9	will	will	AUX
fbem-26234	41	10	have	have	VERB
fbem-26234	41	11	big	big	ADJ
fbem-26234	41	12	differences	difference	NOUN
fbem-26234	41	13	because	because	SCONJ
fbem-26234	41	14	of	of	ADP
fbem-26234	41	15	different	different	ADJ
fbem-26234	41	16	countries	country	NOUN
fbem-26234	41	17	and	and	CCONJ
fbem-26234	41	18	regions	region	NOUN
fbem-26234	41	19	.	.	PUNCT
fbem-26234	42	1	comprehensive	comprehensive	ADJ
fbem-26234	42	2	overall	overall	ADJ
fbem-26234	42	3	view	view	NOUN
fbem-26234	42	4	,	,	PUNCT
fbem-26234	42	5	the	the	DET
fbem-26234	42	6	united	united	PROPN
fbem-26234	42	7	states	states	PROPN
fbem-26234	42	8	income	income	NOUN
fbem-26234	42	9	tax	tax	NOUN
fbem-26234	42	10	rate	rate	NOUN
fbem-26234	42	11	greatly	greatly	ADV
fbem-26234	42	12	exceeds	exceed	VERB
fbem-26234	42	13	the	the	DET
fbem-26234	42	14	average	average	ADJ
fbem-26234	42	15	level	level	NOUN
fbem-26234	42	16	,	,	PUNCT
fbem-26234	42	17	due	due	ADP
fbem-26234	42	18	to	to	ADP
fbem-26234	42	19	such	such	DET
fbem-26234	42	20	a	a	DET
fbem-26234	42	21	huge	huge	ADJ
fbem-26234	42	22	difference	difference	NOUN
fbem-26234	42	23	,	,	PUNCT
fbem-26234	42	24	resulting	result	VERB
fbem-26234	42	25	in	in	ADP
fbem-26234	42	26	the	the	DET
fbem-26234	42	27	formation	formation	NOUN
fbem-26234	42	28	of	of	ADP
fbem-26234	42	29	capital	capital	NOUN
fbem-26234	42	30	flows	flow	NOUN
fbem-26234	42	31	in	in	ADP
fbem-26234	42	32	different	different	ADJ
fbem-26234	42	33	countries	country	NOUN
fbem-26234	42	34	,	,	PUNCT
fbem-26234	42	35	but	but	CCONJ
fbem-26234	42	36	also	also	ADV
fbem-26234	42	37	for	for	ADP
fbem-26234	42	38	the	the	DET
fbem-26234	42	39	implementation	implementation	NOUN
fbem-26234	42	40	of	of	ADP
fbem-26234	42	41	crossborder	crossborder	NOUN
fbem-26234	42	42	tax	tax	NOUN
fbem-26234	42	43	planning	planning	NOUN
fbem-26234	42	44	to	to	PART
fbem-26234	42	45	provide	provide	VERB
fbem-26234	42	46	favorable	favorable	ADJ
fbem-26234	42	47	help	help	NOUN
fbem-26234	42	48	.	.	PUNCT
fbem-26234	43	1	thirdly	thirdly	ADV
fbem-26234	43	2	,	,	PUNCT
fbem-26234	43	3	the	the	DET
fbem-26234	43	4	government	government	NOUN
fbem-26234	43	5	of	of	ADP
fbem-26234	43	6	each	each	DET
fbem-26234	43	7	country	country	NOUN
fbem-26234	43	8	enjoys	enjoy	VERB
fbem-26234	43	9	the	the	DET
fbem-26234	43	10	absolute	absolute	ADJ
fbem-26234	43	11	dominant	dominant	ADJ
fbem-26234	43	12	right	right	NOUN
fbem-26234	43	13	to	to	PART
fbem-26234	43	14	decide	decide	VERB
fbem-26234	43	15	the	the	DET
fbem-26234	43	16	target	target	NOUN
fbem-26234	43	17	group	group	NOUN
fbem-26234	43	18	of	of	ADP
fbem-26234	43	19	taxation	taxation	NOUN
fbem-26234	43	20	,	,	PUNCT
fbem-26234	43	21	the	the	DET
fbem-26234	43	22	type	type	NOUN
fbem-26234	43	23	of	of	ADP
fbem-26234	43	24	taxation	taxation	NOUN
fbem-26234	43	25	,	,	PUNCT
fbem-26234	43	26	the	the	DET
fbem-26234	43	27	rate	rate	NOUN
fbem-26234	43	28	of	of	ADP
fbem-26234	43	29	taxation	taxation	NOUN
fbem-26234	43	30	,	,	PUNCT
fbem-26234	43	31	and	and	CCONJ
fbem-26234	43	32	the	the	DET
fbem-26234	43	33	amount	amount	NOUN
fbem-26234	43	34	of	of	ADP
fbem-26234	43	35	taxation	taxation	NOUN
fbem-26234	43	36	,	,	PUNCT
fbem-26234	43	37	which	which	PRON
fbem-26234	43	38	is	be	AUX
fbem-26234	43	39	also	also	ADV
fbem-26234	43	40	called	call	VERB
fbem-26234	43	41	tax	tax	NOUN
fbem-26234	43	42	jurisdiction	jurisdiction	NOUN
fbem-26234	43	43	.	.	PUNCT
fbem-26234	44	1	under	under	ADP
fbem-26234	44	2	the	the	DET
fbem-26234	44	3	different	different	ADJ
fbem-26234	44	4	tax	tax	NOUN
fbem-26234	44	5	jurisdiction	jurisdiction	NOUN
fbem-26234	44	6	,	,	PUNCT
fbem-26234	44	7	it	it	PRON
fbem-26234	44	8	can	can	AUX
fbem-26234	44	9	provide	provide	VERB
fbem-26234	44	10	certain	certain	ADJ
fbem-26234	44	11	help	help	NOUN
fbem-26234	44	12	for	for	ADP
fbem-26234	44	13	multinational	multinational	ADJ
fbem-26234	44	14	corporations	corporation	NOUN
fbem-26234	44	15	to	to	PART
fbem-26234	44	16	make	make	VERB
fbem-26234	44	17	corresponding	corresponding	ADJ
fbem-26234	44	18	adjustments	adjustment	NOUN
fbem-26234	44	19	according	accord	VERB
fbem-26234	44	20	to	to	ADP
fbem-26234	44	21	their	their	PRON
fbem-26234	44	22	own	own	ADJ
fbem-26234	44	23	situation	situation	NOUN
fbem-26234	44	24	,	,	PUNCT
fbem-26234	44	25	thus	thus	ADV
fbem-26234	44	26	promoting	promote	VERB
fbem-26234	44	27	the	the	DET
fbem-26234	44	28	operability	operability	NOUN
fbem-26234	44	29	of	of	ADP
fbem-26234	44	30	multinational	multinational	ADJ
fbem-26234	44	31	tax	tax	NOUN
fbem-26234	44	32	planning	planning	NOUN
fbem-26234	44	33	.	.	PUNCT
fbem-26234	45	1	finally	finally	ADV
fbem-26234	45	2	,	,	PUNCT
fbem-26234	45	3	from	from	ADP
fbem-26234	45	4	the	the	DET
fbem-26234	45	5	perspective	perspective	NOUN
fbem-26234	45	6	of	of	ADP
fbem-26234	45	7	the	the	DET
fbem-26234	45	8	world	world	NOUN
fbem-26234	45	9	,	,	PUNCT
fbem-26234	45	10	some	some	DET
fbem-26234	45	11	countries	country	NOUN
fbem-26234	45	12	have	have	VERB
fbem-26234	45	13	extremely	extremely	ADV
fbem-26234	45	14	low	low	ADJ
fbem-26234	45	15	tax	tax	NOUN
fbem-26234	45	16	rates	rate	NOUN
fbem-26234	45	17	,	,	PUNCT
fbem-26234	45	18	or	or	CCONJ
fbem-26234	45	19	even	even	ADV
fbem-26234	45	20	no	no	DET
fbem-26234	45	21	tax	tax	NOUN
fbem-26234	45	22	,	,	PUNCT
fbem-26234	45	23	which	which	PRON
fbem-26234	45	24	makes	make	VERB
fbem-26234	45	25	it	it	PRON
fbem-26234	45	26	easy	easy	ADJ
fbem-26234	45	27	for	for	SCONJ
fbem-26234	45	28	multinational	multinational	ADJ
fbem-26234	45	29	enterprises	enterprise	NOUN
fbem-26234	45	30	to	to	PART
fbem-26234	45	31	register	register	VERB
fbem-26234	45	32	in	in	ADP
fbem-26234	45	33	these	these	DET
fbem-26234	45	34	places	place	NOUN
fbem-26234	45	35	,	,	PUNCT
fbem-26234	45	36	and	and	CCONJ
fbem-26234	45	37	the	the	DET
fbem-26234	45	38	corresponding	correspond	VERB
fbem-26234	45	39	procedures	procedure	NOUN
fbem-26234	45	40	are	be	AUX
fbem-26234	45	41	very	very	ADV
fbem-26234	45	42	simple	simple	ADJ
fbem-26234	45	43	and	and	CCONJ
fbem-26234	45	44	less	less	ADV
fbem-26234	45	45	restrictive	restrictive	ADJ
fbem-26234	45	46	,	,	PUNCT
fbem-26234	45	47	which	which	PRON
fbem-26234	45	48	can	can	AUX
fbem-26234	45	49	give	give	VERB
fbem-26234	45	50	multinational	multinational	ADJ
fbem-26234	45	51	corporations	corporation	NOUN
fbem-26234	45	52	a	a	DET
fbem-26234	45	53	good	good	ADJ
fbem-26234	45	54	business	business	NOUN
fbem-26234	45	55	and	and	CCONJ
fbem-26234	45	56	investment	investment	NOUN
fbem-26234	45	57	and	and	CCONJ
fbem-26234	45	58	tax	tax	NOUN
fbem-26234	45	59	environment	environment	NOUN
fbem-26234	45	60	,	,	PUNCT
fbem-26234	45	61	and	and	CCONJ
fbem-26234	45	62	promote	promote	VERB
fbem-26234	45	63	multinational	multinational	ADJ
fbem-26234	45	64	tax	tax	NOUN
fbem-26234	45	65	planning	planning	NOUN
fbem-26234	45	66	.	.	PUNCT
fbem-26234	46	1	2.2	2.2	NUM
fbem-26234	46	2	.	.	PUNCT
fbem-26234	46	3	analysis	analysis	NOUN
fbem-26234	46	4	of	of	ADP
fbem-26234	46	5	the	the	DET
fbem-26234	46	6	effectiveness	effectiveness	NOUN
fbem-26234	46	7	of	of	ADP
fbem-26234	46	8	crossborder	crossborder	NOUN
fbem-26234	46	9	tax	tax	NOUN
fbem-26234	46	10	planning	planning	NOUN
fbem-26234	46	11	at	at	ADP
fbem-26234	46	12	present	present	ADJ
fbem-26234	46	13	,	,	PUNCT
fbem-26234	46	14	the	the	DET
fbem-26234	46	15	two	two	NUM
fbem-26234	46	16	methods	method	NOUN
fbem-26234	46	17	of	of	ADP
fbem-26234	46	18	tax	tax	NOUN
fbem-26234	46	19	jurisdiction	jurisdiction	NOUN
fbem-26234	46	20	recognized	recognize	VERB
fbem-26234	46	21	by	by	ADP
fbem-26234	46	22	the	the	DET
fbem-26234	46	23	international	international	ADJ
fbem-26234	46	24	community	community	NOUN
fbem-26234	46	25	are	be	AUX
fbem-26234	46	26	“	"	PUNCT
fbem-26234	46	27	personal	personal	ADJ
fbem-26234	46	28	”	"	PUNCT
fbem-26234	46	29	and	and	CCONJ
fbem-26234	46	30	“	"	PUNCT
fbem-26234	46	31	territorial	territorial	ADJ
fbem-26234	46	32	”	"	PUNCT
fbem-26234	46	33	,	,	PUNCT
fbem-26234	46	34	and	and	CCONJ
fbem-26234	46	35	most	most	ADJ
fbem-26234	46	36	of	of	ADP
fbem-26234	46	37	the	the	DET
fbem-26234	46	38	countries	country	NOUN
fbem-26234	46	39	do	do	AUX
fbem-26234	46	40	not	not	PART
fbem-26234	46	41	choose	choose	VERB
fbem-26234	46	42	one	one	NUM
fbem-26234	46	43	of	of	ADP
fbem-26234	46	44	these	these	DET
fbem-26234	46	45	principles	principle	NOUN
fbem-26234	46	46	,	,	PUNCT
fbem-26234	46	47	but	but	CCONJ
fbem-26234	46	48	implement	implement	VERB
fbem-26234	46	49	both	both	PRON
fbem-26234	46	50	.	.	PUNCT
fbem-26234	47	1	but	but	CCONJ
fbem-26234	47	2	they	they	PRON
fbem-26234	47	3	have	have	VERB
fbem-26234	47	4	their	their	PRON
fbem-26234	47	5	own	own	ADJ
fbem-26234	47	6	differences	difference	NOUN
fbem-26234	47	7	,	,	PUNCT
fbem-26234	47	8	but	but	CCONJ
fbem-26234	47	9	also	also	ADV
fbem-26234	47	10	because	because	SCONJ
fbem-26234	47	11	of	of	ADP
fbem-26234	47	12	this	this	PRON
fbem-26234	47	13	proves	prove	VERB
fbem-26234	47	14	the	the	DET
fbem-26234	47	15	effectiveness	effectiveness	NOUN
fbem-26234	47	16	of	of	ADP
fbem-26234	47	17	multinational	multinational	ADJ
fbem-26234	47	18	corporation	corporation	NOUN
fbem-26234	47	19	’s	’s	PART
fbem-26234	47	20	reasonable	reasonable	ADJ
fbem-26234	47	21	tax	tax	NOUN
fbem-26234	47	22	avoidance	avoidance	NOUN
fbem-26234	47	23	.	.	PUNCT
fbem-26234	48	1	3	3	X
fbem-26234	48	2	.	.	X
fbem-26234	48	3	characteristics	characteristic	NOUN
fbem-26234	48	4	of	of	ADP
fbem-26234	48	5	malicious	malicious	ADJ
fbem-26234	48	6	tax	tax	NOUN
fbem-26234	48	7	planning	planning	NOUN
fbem-26234	48	8	and	and	CCONJ
fbem-26234	48	9	apple	apple	NOUN
fbem-26234	48	10	's	's	PART
fbem-26234	48	11	malicious	malicious	ADJ
fbem-26234	48	12	tax	tax	NOUN
fbem-26234	48	13	hazards	hazard	NOUN
fbem-26234	48	14	according	accord	VERB
fbem-26234	48	15	to	to	ADP
fbem-26234	48	16	relevant	relevant	ADJ
fbem-26234	48	17	media	medium	NOUN
fbem-26234	48	18	reports	report	NOUN
fbem-26234	48	19	,	,	PUNCT
fbem-26234	48	20	apple	apple	NOUN
fbem-26234	48	21	has	have	AUX
fbem-26234	48	22	made	make	VERB
fbem-26234	48	23	hundreds	hundred	NOUN
fbem-26234	48	24	of	of	ADP
fbem-26234	48	25	billions	billion	NOUN
fbem-26234	48	26	of	of	ADP
fbem-26234	48	27	dollars	dollar	NOUN
fbem-26234	48	28	of	of	ADP
fbem-26234	48	29	gray	gray	ADJ
fbem-26234	48	30	profits	profit	NOUN
fbem-26234	48	31	through	through	ADP
fbem-26234	48	32	tax	tax	NOUN
fbem-26234	48	33	planning	planning	NOUN
fbem-26234	48	34	in	in	ADP
fbem-26234	48	35	the	the	DET
fbem-26234	48	36	decades	decade	NOUN
fbem-26234	48	37	of	of	ADP
fbem-26234	48	38	its	its	PRON
fbem-26234	48	39	overseas	overseas	ADJ
fbem-26234	48	40	expansion	expansion	NOUN
fbem-26234	48	41	,	,	PUNCT
fbem-26234	48	42	but	but	CCONJ
fbem-26234	48	43	due	due	ADP
fbem-26234	48	44	to	to	ADP
fbem-26234	48	45	its	its	PRON
fbem-26234	48	46	incredible	incredible	ADJ
fbem-26234	48	47	tax	tax	NOUN
fbem-26234	48	48	avoidance	avoidance	NOUN
fbem-26234	48	49	and	and	CCONJ
fbem-26234	48	50	reasonable	reasonable	ADJ
fbem-26234	48	51	tax	tax	NOUN
fbem-26234	48	52	rates	rate	NOUN
fbem-26234	48	53	,	,	PUNCT
fbem-26234	48	54	it	it	PRON
fbem-26234	48	55	has	have	AUX
fbem-26234	48	56	attracted	attract	VERB
fbem-26234	48	57	strong	strong	ADJ
fbem-26234	48	58	reaction	reaction	NOUN
fbem-26234	48	59	from	from	ADP
fbem-26234	48	60	the	the	DET
fbem-26234	48	61	society	society	NOUN
fbem-26234	48	62	,	,	PUNCT
fbem-26234	48	63	and	and	CCONJ
fbem-26234	48	64	the	the	DET
fbem-26234	48	65	issue	issue	NOUN
fbem-26234	48	66	of	of	ADP
fbem-26234	48	67	malicious	malicious	ADJ
fbem-26234	48	68	tax	tax	NOUN
fbem-26234	48	69	planning	planning	NOUN
fbem-26234	48	70	by	by	ADP
fbem-26234	48	71	multinational	multinational	ADJ
fbem-26234	48	72	corporations	corporation	NOUN
fbem-26234	48	73	has	have	AUX
fbem-26234	48	74	also	also	ADV
fbem-26234	48	75	become	become	VERB
fbem-26234	48	76	a	a	DET
fbem-26234	48	77	focal	focal	ADJ
fbem-26234	48	78	point	point	NOUN
fbem-26234	48	79	of	of	ADP
fbem-26234	48	80	social	social	ADJ
fbem-26234	48	81	concern	concern	NOUN
fbem-26234	48	82	.	.	PUNCT
fbem-26234	49	1	3.1	3.1	NUM
fbem-26234	49	2	.	.	PUNCT
fbem-26234	49	3	characteristics	characteristic	NOUN
fbem-26234	49	4	of	of	ADP
fbem-26234	49	5	malicious	malicious	ADJ
fbem-26234	49	6	tax	tax	NOUN
fbem-26234	49	7	3.1.1	3.1.1	NUM
fbem-26234	49	8	.	.	PUNCT
fbem-26234	50	1	difference	difference	NOUN
fbem-26234	50	2	between	between	ADP
fbem-26234	50	3	proper	proper	ADJ
fbem-26234	50	4	tax	tax	NOUN
fbem-26234	50	5	planning	planning	NOUN
fbem-26234	50	6	and	and	CCONJ
fbem-26234	50	7	malicious	malicious	ADJ
fbem-26234	50	8	tax	tax	NOUN
fbem-26234	50	9	planning	planning	NOUN
fbem-26234	50	10	generally	generally	ADV
fbem-26234	50	11	speaking	speak	VERB
fbem-26234	50	12	,	,	PUNCT
fbem-26234	50	13	legitimate	legitimate	ADJ
fbem-26234	50	14	tax	tax	NOUN
fbem-26234	50	15	planning	planning	NOUN
fbem-26234	50	16	is	be	AUX
fbem-26234	50	17	based	base	VERB
fbem-26234	50	18	on	on	ADP
fbem-26234	50	19	business	business	NOUN
fbem-26234	50	20	authenticity	authenticity	NOUN
fbem-26234	50	21	,	,	PUNCT
fbem-26234	50	22	and	and	CCONJ
fbem-26234	50	23	its	its	PRON
fbem-26234	50	24	tax	tax	NOUN
fbem-26234	50	25	cost	cost	NOUN
fbem-26234	50	26	and	and	CCONJ
fbem-26234	50	27	economic	economic	ADJ
fbem-26234	50	28	substance	substance	NOUN
fbem-26234	50	29	have	have	VERB
fbem-26234	50	30	logical	logical	ADJ
fbem-26234	50	31	correspondence	correspondence	NOUN
fbem-26234	50	32	,	,	PUNCT
fbem-26234	50	33	while	while	SCONJ
fbem-26234	50	34	malicious	malicious	ADJ
fbem-26234	50	35	tax	tax	NOUN
fbem-26234	50	36	planning	planning	NOUN
fbem-26234	50	37	has	have	VERB
fbem-26234	50	38	no	no	DET
fbem-26234	50	39	corresponding	correspond	VERB
fbem-26234	50	40	relationship	relationship	NOUN
fbem-26234	50	41	.	.	PUNCT
fbem-26234	51	1	ordinary	ordinary	ADJ
fbem-26234	51	2	proper	proper	ADJ
fbem-26234	51	3	tax	tax	NOUN
fbem-26234	51	4	planning	planning	NOUN
fbem-26234	51	5	is	be	AUX
fbem-26234	51	6	sometimes	sometimes	ADV
fbem-26234	51	7	used	use	VERB
fbem-26234	51	8	only	only	ADV
fbem-26234	51	9	to	to	PART
fbem-26234	51	10	avoid	avoid	VERB
fbem-26234	51	11	double	double	ADJ
fbem-26234	51	12	taxation	taxation	NOUN
fbem-26234	51	13	,	,	PUNCT
fbem-26234	51	14	etc	etc	X
fbem-26234	51	15	.	.	X
fbem-26234	51	16	,	,	PUNCT
fbem-26234	51	17	while	while	SCONJ
fbem-26234	51	18	malicious	malicious	ADJ
fbem-26234	51	19	tax	tax	NOUN
fbem-26234	51	20	is	be	AUX
fbem-26234	51	21	used	use	VERB
fbem-26234	51	22	to	to	PART
fbem-26234	51	23	avoid	avoid	VERB
fbem-26234	51	24	the	the	DET
fbem-26234	51	25	legal	legal	ADJ
fbem-26234	51	26	tax	tax	NOUN
fbem-26234	51	27	liability	liability	NOUN
fbem-26234	51	28	that	that	PRON
fbem-26234	51	29	the	the	DET
fbem-26234	51	30	taxpayer	taxpayer	NOUN
fbem-26234	51	31	would	would	AUX
fbem-26234	51	32	otherwise	otherwise	ADV
fbem-26234	51	33	be	be	AUX
fbem-26234	51	34	liable	liable	ADJ
fbem-26234	51	35	for	for	ADP
fbem-26234	51	36	.	.	PUNCT
fbem-26234	52	1	proper	proper	ADJ
fbem-26234	52	2	planning	planning	NOUN
fbem-26234	52	3	is	be	AUX
fbem-26234	52	4	to	to	PART
fbem-26234	52	5	plan	plan	VERB
fbem-26234	52	6	in	in	ADP
fbem-26234	52	7	advance	advance	NOUN
fbem-26234	52	8	the	the	DET
fbem-26234	52	9	targeted	target	VERB
fbem-26234	52	10	business	business	NOUN
fbem-26234	52	11	model	model	NOUN
fbem-26234	52	12	,	,	PUNCT
fbem-26234	52	13	activity	activity	NOUN
fbem-26234	52	14	flow	flow	NOUN
fbem-26234	52	15	,	,	PUNCT
fbem-26234	52	16	accounting	accounting	NOUN
fbem-26234	52	17	procedures	procedure	NOUN
fbem-26234	52	18	,	,	PUNCT
fbem-26234	52	19	etc	etc	X
fbem-26234	52	20	.	.	X
fbem-26234	53	1	in	in	ADP
fbem-26234	53	2	accordance	accordance	NOUN
fbem-26234	53	3	with	with	ADP
fbem-26234	53	4	the	the	DET
fbem-26234	53	5	tax	tax	NOUN
fbem-26234	53	6	treatment	treatment	NOUN
fbem-26234	53	7	rules	rule	NOUN
fbem-26234	53	8	provided	provide	VERB
fbem-26234	53	9	by	by	ADP
fbem-26234	53	10	the	the	DET
fbem-26234	53	11	tax	tax	NOUN
fbem-26234	53	12	law	law	NOUN
fbem-26234	53	13	,	,	PUNCT
fbem-26234	53	14	in	in	ADP
fbem-26234	53	15	order	order	NOUN
fbem-26234	53	16	to	to	PART
fbem-26234	53	17	reasonably	reasonably	ADV
fbem-26234	53	18	comply	comply	VERB
fbem-26234	53	19	with	with	ADP
fbem-26234	53	20	the	the	DET
fbem-26234	53	21	policy	policy	NOUN
fbem-26234	53	22	to	to	PART
fbem-26234	53	23	enjoy	enjoy	VERB
fbem-26234	53	24	the	the	DET
fbem-26234	53	25	preferential	preferential	ADJ
fbem-26234	53	26	treatment	treatment	NOUN
fbem-26234	53	27	and	and	CCONJ
fbem-26234	53	28	tax	tax	NOUN
fbem-26234	53	29	convenience	convenience	NOUN
fbem-26234	53	30	.	.	PUNCT
fbem-26234	54	1	it	it	PRON
fbem-26234	54	2	has	have	VERB
fbem-26234	54	3	the	the	DET
fbem-26234	54	4	purpose	purpose	NOUN
fbem-26234	54	5	of	of	ADP
fbem-26234	54	6	promoting	promote	VERB
fbem-26234	54	7	the	the	DET
fbem-26234	54	8	normal	normal	ADJ
fbem-26234	54	9	implementation	implementation	NOUN
fbem-26234	54	10	of	of	ADP
fbem-26234	54	11	business	business	NOUN
fbem-26234	54	12	activities	activity	NOUN
fbem-26234	54	13	.	.	PUNCT
fbem-26234	55	1	malicious	malicious	ADJ
fbem-26234	55	2	taxation	taxation	NOUN
fbem-26234	55	3	,	,	PUNCT
fbem-26234	55	4	on	on	ADP
fbem-26234	55	5	the	the	DET
fbem-26234	55	6	other	other	ADJ
fbem-26234	55	7	hand	hand	NOUN
fbem-26234	55	8	,	,	PUNCT
fbem-26234	55	9	takes	take	VERB
fbem-26234	55	10	tax	tax	NOUN
fbem-26234	55	11	avoidance	avoidance	NOUN
fbem-26234	55	12	as	as	SCONJ
fbem-26234	55	13	the	the	DET
fbem-26234	55	14	only	only	ADJ
fbem-26234	55	15	central	central	ADJ
fbem-26234	55	16	idea	idea	NOUN
fbem-26234	55	17	,	,	PUNCT
fbem-26234	55	18	exploits	exploit	VERB
fbem-26234	55	19	policy	policy	NOUN
fbem-26234	55	20	loopholes	loophole	NOUN
fbem-26234	55	21	,	,	PUNCT
fbem-26234	55	22	and	and	CCONJ
fbem-26234	55	23	amplifies	amplify	VERB
fbem-26234	55	24	or	or	CCONJ
fbem-26234	55	25	even	even	ADV
fbem-26234	55	26	abuses	abuse	VERB
fbem-26234	55	27	tax	tax	NOUN
fbem-26234	55	28	provisions	provision	NOUN
fbem-26234	55	29	.	.	PUNCT
fbem-26234	56	1	proper	proper	ADJ
fbem-26234	56	2	planning	planning	NOUN
fbem-26234	56	3	is	be	AUX
fbem-26234	56	4	usually	usually	ADV
fbem-26234	56	5	to	to	PART
fbem-26234	56	6	avoid	avoid	VERB
fbem-26234	56	7	tax	tax	NOUN
fbem-26234	56	8	risks	risk	NOUN
fbem-26234	56	9	for	for	ADP
fbem-26234	56	10	the	the	DET
fbem-26234	56	11	purpose	purpose	NOUN
fbem-26234	56	12	,	,	PUNCT
fbem-26234	56	13	while	while	SCONJ
fbem-26234	56	14	malicious	malicious	ADJ
fbem-26234	56	15	tax	tax	NOUN
fbem-26234	56	16	planning	planning	NOUN
fbem-26234	56	17	is	be	AUX
fbem-26234	56	18	a	a	DET
fbem-26234	56	19	kind	kind	NOUN
fbem-26234	56	20	of	of	ADP
fbem-26234	56	21	short	short	ADJ
fbem-26234	56	22	-	-	PUNCT
fbem-26234	56	23	sighted	sighted	ADJ
fbem-26234	56	24	behavior	behavior	NOUN
fbem-26234	56	25	,	,	PUNCT
fbem-26234	56	26	only	only	ADV
fbem-26234	56	27	focusing	focus	VERB
fbem-26234	56	28	on	on	ADP
fbem-26234	56	29	immediate	immediate	ADJ
fbem-26234	56	30	interests	interest	NOUN
fbem-26234	56	31	.	.	PUNCT
fbem-26234	57	1	194	194	NUM
fbem-26234	57	2	3.1.2	3.1.2	NUM
fbem-26234	57	3	.	.	PUNCT
fbem-26234	58	1	two	two	NUM
fbem-26234	58	2	major	major	ADJ
fbem-26234	58	3	features	feature	NOUN
fbem-26234	58	4	of	of	ADP
fbem-26234	58	5	malicious	malicious	ADJ
fbem-26234	58	6	tax	tax	NOUN
fbem-26234	58	7	first	first	ADV
fbem-26234	58	8	,	,	PUNCT
fbem-26234	58	9	“	"	PUNCT
fbem-26234	58	10	tax	tax	NOUN
fbem-26234	58	11	planning	planning	NOUN
fbem-26234	58	12	that	that	PRON
fbem-26234	58	13	may	may	AUX
fbem-26234	58	14	lead	lead	VERB
fbem-26234	58	15	to	to	ADP
fbem-26234	58	16	abuse	abuse	NOUN
fbem-26234	58	17	of	of	ADP
fbem-26234	58	18	tax	tax	NOUN
fbem-26234	58	19	laws	law	NOUN
fbem-26234	58	20	with	with	ADP
fbem-26234	58	21	consequences	consequence	NOUN
fbem-26234	58	22	unforeseen	unforeseen	ADJ
fbem-26234	58	23	by	by	ADP
fbem-26234	58	24	legislators	legislator	NOUN
fbem-26234	58	25	.	.	PUNCT
fbem-26234	58	26	”	"	PUNCT
fbem-26234	59	1	according	accord	VERB
fbem-26234	59	2	to	to	ADP
fbem-26234	59	3	the	the	DET
fbem-26234	59	4	relevant	relevant	ADJ
fbem-26234	59	5	units	unit	NOUN
fbem-26234	59	6	,	,	PUNCT
fbem-26234	59	7	this	this	PRON
fbem-26234	59	8	is	be	AUX
fbem-26234	59	9	a	a	DET
fbem-26234	59	10	risky	risky	ADJ
fbem-26234	59	11	situation	situation	NOUN
fbem-26234	59	12	that	that	PRON
fbem-26234	59	13	may	may	AUX
fbem-26234	59	14	be	be	AUX
fbem-26234	59	15	formed	form	VERB
fbem-26234	59	16	due	due	ADP
fbem-26234	59	17	to	to	ADP
fbem-26234	59	18	the	the	DET
fbem-26234	59	19	fact	fact	NOUN
fbem-26234	59	20	that	that	SCONJ
fbem-26234	59	21	the	the	DET
fbem-26234	59	22	point	point	NOUN
fbem-26234	59	23	in	in	ADP
fbem-26234	59	24	time	time	NOUN
fbem-26234	59	25	when	when	SCONJ
fbem-26234	59	26	the	the	DET
fbem-26234	59	27	tax	tax	NOUN
fbem-26234	59	28	authorities	authority	NOUN
fbem-26234	59	29	challenge	challenge	VERB
fbem-26234	59	30	the	the	DET
fbem-26234	59	31	tax	tax	NOUN
fbem-26234	59	32	program	program	NOUN
fbem-26234	59	33	and	and	CCONJ
fbem-26234	59	34	make	make	VERB
fbem-26234	59	35	corrective	corrective	ADJ
fbem-26234	59	36	comments	comment	NOUN
fbem-26234	59	37	does	do	AUX
fbem-26234	59	38	not	not	PART
fbem-26234	59	39	coincide	coincide	VERB
fbem-26234	59	40	with	with	ADP
fbem-26234	59	41	the	the	DET
fbem-26234	59	42	formation	formation	NOUN
fbem-26234	59	43	of	of	ADP
fbem-26234	59	44	the	the	DET
fbem-26234	59	45	tax	tax	NOUN
fbem-26234	59	46	planning	planning	NOUN
fbem-26234	59	47	program	program	NOUN
fbem-26234	59	48	.	.	PUNCT
fbem-26234	60	1	second	second	ADJ
fbem-26234	60	2	,	,	PUNCT
fbem-26234	60	3	“	"	PUNCT
fbem-26234	60	4	tax	tax	NOUN
fbem-26234	60	5	planning	planning	NOUN
fbem-26234	60	6	in	in	ADP
fbem-26234	60	7	favor	favor	NOUN
fbem-26234	60	8	of	of	ADP
fbem-26234	60	9	the	the	DET
fbem-26234	60	10	taxpayer	taxpayer	NOUN
fbem-26234	60	11	that	that	PRON
fbem-26234	60	12	does	do	AUX
fbem-26234	60	13	not	not	PART
fbem-26234	60	14	disclose	disclose	VERB
fbem-26234	60	15	uncertainty	uncertainty	NOUN
fbem-26234	60	16	about	about	ADP
fbem-26234	60	17	the	the	DET
fbem-26234	60	18	legality	legality	NOUN
fbem-26234	60	19	of	of	ADP
fbem-26234	60	20	the	the	DET
fbem-26234	60	21	existence	existence	NOUN
fbem-26234	60	22	of	of	ADP
fbem-26234	60	23	material	material	NOUN
fbem-26234	60	24	matters	matter	NOUN
fbem-26234	60	25	related	relate	VERB
fbem-26234	60	26	to	to	ADP
fbem-26234	60	27	the	the	DET
fbem-26234	60	28	tax	tax	NOUN
fbem-26234	60	29	return	return	NOUN
fbem-26234	60	30	.	.	PUNCT
fbem-26234	60	31	”	"	PUNCT
fbem-26234	61	1	this	this	PRON
fbem-26234	61	2	is	be	AUX
fbem-26234	61	3	due	due	ADJ
fbem-26234	61	4	to	to	ADP
fbem-26234	61	5	the	the	DET
fbem-26234	61	6	mentality	mentality	NOUN
fbem-26234	61	7	of	of	ADP
fbem-26234	61	8	the	the	DET
fbem-26234	61	9	relevant	relevant	ADJ
fbem-26234	61	10	beneficiaries	beneficiary	NOUN
fbem-26234	61	11	to	to	PART
fbem-26234	61	12	avoid	avoid	VERB
fbem-26234	61	13	harm	harm	NOUN
fbem-26234	61	14	and	and	CCONJ
fbem-26234	61	15	to	to	PART
fbem-26234	61	16	be	be	AUX
fbem-26234	61	17	exquisitely	exquisitely	ADV
fbem-26234	61	18	self	self	NOUN
fbem-26234	61	19	-	-	PUNCT
fbem-26234	61	20	interested	interested	ADJ
fbem-26234	61	21	,	,	PUNCT
fbem-26234	61	22	which	which	PRON
fbem-26234	61	23	may	may	AUX
fbem-26234	61	24	conceal	conceal	VERB
fbem-26234	61	25	the	the	DET
fbem-26234	61	26	existence	existence	NOUN
fbem-26234	61	27	of	of	ADP
fbem-26234	61	28	loopholes	loophole	NOUN
fbem-26234	61	29	in	in	ADP
fbem-26234	61	30	the	the	DET
fbem-26234	61	31	law	law	NOUN
fbem-26234	61	32	and	and	CCONJ
fbem-26234	61	33	not	not	PART
fbem-26234	61	34	express	express	VERB
fbem-26234	61	35	their	their	PRON
fbem-26234	61	36	views	view	NOUN
fbem-26234	61	37	on	on	ADP
fbem-26234	61	38	the	the	DET
fbem-26234	61	39	risks	risk	NOUN
fbem-26234	61	40	arising	arise	VERB
fbem-26234	61	41	from	from	ADP
fbem-26234	61	42	the	the	DET
fbem-26234	61	43	uncertainty	uncertainty	NOUN
fbem-26234	61	44	.	.	PUNCT
fbem-26234	62	1	3.2	3.2	NUM
fbem-26234	62	2	.	.	PUNCT
fbem-26234	63	1	apple	apple	PROPN
fbem-26234	63	2	's	's	PART
fbem-26234	63	3	malicious	malicious	ADJ
fbem-26234	63	4	tax	tax	NOUN
fbem-26234	63	5	harm	harm	NOUN
fbem-26234	63	6	3.2.1	3.2.1	NUM
fbem-26234	63	7	.	.	PUNCT
fbem-26234	64	1	legal	legal	ADJ
fbem-26234	64	2	level	level	NOUN
fbem-26234	64	3	apple	apple	NOUN
fbem-26234	64	4	drilled	drill	VERB
fbem-26234	64	5	the	the	DET
fbem-26234	64	6	tax	tax	NOUN
fbem-26234	64	7	law	law	NOUN
fbem-26234	64	8	for	for	ADP
fbem-26234	64	9	their	their	PRON
fbem-26234	64	10	own	own	ADJ
fbem-26234	64	11	huge	huge	ADJ
fbem-26234	64	12	profits	profit	NOUN
fbem-26234	64	13	,	,	PUNCT
fbem-26234	64	14	although	although	SCONJ
fbem-26234	64	15	from	from	ADP
fbem-26234	64	16	the	the	DET
fbem-26234	64	17	legal	legal	ADJ
fbem-26234	64	18	point	point	NOUN
fbem-26234	64	19	of	of	ADP
fbem-26234	64	20	view	view	NOUN
fbem-26234	64	21	is	be	AUX
fbem-26234	64	22	not	not	PART
fbem-26234	64	23	really	really	ADV
fbem-26234	64	24	illegal	illegal	ADJ
fbem-26234	64	25	,	,	PUNCT
fbem-26234	64	26	but	but	CCONJ
fbem-26234	64	27	there	there	PRON
fbem-26234	64	28	are	be	VERB
fbem-26234	64	29	playing	play	VERB
fbem-26234	64	30	ball	ball	NOUN
fbem-26234	64	31	behavior	behavior	NOUN
fbem-26234	64	32	,	,	PUNCT
fbem-26234	64	33	difficult	difficult	ADJ
fbem-26234	64	34	to	to	PART
fbem-26234	64	35	get	get	VERB
fbem-26234	64	36	the	the	DET
fbem-26234	64	37	real	real	ADJ
fbem-26234	64	38	meaning	meaning	NOUN
fbem-26234	64	39	of	of	ADP
fbem-26234	64	40	legal	legal	ADJ
fbem-26234	64	41	sanctions	sanction	NOUN
fbem-26234	64	42	,	,	PUNCT
fbem-26234	64	43	but	but	CCONJ
fbem-26234	64	44	also	also	ADV
fbem-26234	64	45	highlights	highlight	VERB
fbem-26234	64	46	the	the	DET
fbem-26234	64	47	importance	importance	NOUN
fbem-26234	64	48	of	of	ADP
fbem-26234	64	49	tax	tax	NOUN
fbem-26234	64	50	planning	planning	NOUN
fbem-26234	64	51	supervision	supervision	NOUN
fbem-26234	64	52	.	.	PUNCT
fbem-26234	65	1	if	if	SCONJ
fbem-26234	65	2	there	there	PRON
fbem-26234	65	3	is	be	VERB
fbem-26234	65	4	no	no	DET
fbem-26234	65	5	tax	tax	NOUN
fbem-26234	65	6	planning	planning	NOUN
fbem-26234	65	7	,	,	PUNCT
fbem-26234	65	8	it	it	PRON
fbem-26234	65	9	will	will	AUX
fbem-26234	65	10	bring	bring	VERB
fbem-26234	65	11	a	a	DET
fbem-26234	65	12	lot	lot	NOUN
fbem-26234	65	13	of	of	ADP
fbem-26234	65	14	social	social	ADJ
fbem-26234	65	15	problems	problem	NOUN
fbem-26234	65	16	,	,	PUNCT
fbem-26234	65	17	not	not	PART
fbem-26234	65	18	only	only	ADV
fbem-26234	65	19	on	on	ADP
fbem-26234	65	20	the	the	DET
fbem-26234	65	21	social	social	ADJ
fbem-26234	65	22	legal	legal	ADJ
fbem-26234	65	23	system	system	NOUN
fbem-26234	65	24	or	or	CCONJ
fbem-26234	65	25	the	the	DET
fbem-26234	65	26	interests	interest	NOUN
fbem-26234	65	27	of	of	ADP
fbem-26234	65	28	the	the	DET
fbem-26234	65	29	people	people	NOUN
fbem-26234	65	30	of	of	ADP
fbem-26234	65	31	the	the	DET
fbem-26234	65	32	country	country	NOUN
fbem-26234	65	33	have	have	VERB
fbem-26234	65	34	a	a	DET
fbem-26234	65	35	certain	certain	ADJ
fbem-26234	65	36	impact	impact	NOUN
fbem-26234	65	37	.	.	PUNCT
fbem-26234	66	1	3.2.2	3.2.2	X
fbem-26234	66	2	.	.	PUNCT
fbem-26234	66	3	economic	economic	ADJ
fbem-26234	66	4	and	and	CCONJ
fbem-26234	66	5	social	social	ADJ
fbem-26234	66	6	level	level	NOUN
fbem-26234	66	7	apple	apple	NOUN
fbem-26234	66	8	's	's	PART
fbem-26234	66	9	malicious	malicious	ADJ
fbem-26234	66	10	tax	tax	NOUN
fbem-26234	66	11	avoidance	avoidance	NOUN
fbem-26234	66	12	involves	involve	VERB
fbem-26234	66	13	the	the	DET
fbem-26234	66	14	problem	problem	NOUN
fbem-26234	66	15	of	of	ADP
fbem-26234	66	16	the	the	DET
fbem-26234	66	17	world	world	NOUN
fbem-26234	66	18	economy	economy	NOUN
fbem-26234	66	19	.	.	PUNCT
fbem-26234	67	1	due	due	ADP
fbem-26234	67	2	to	to	ADP
fbem-26234	67	3	the	the	DET
fbem-26234	67	4	huge	huge	ADJ
fbem-26234	67	5	amount	amount	NOUN
fbem-26234	67	6	of	of	ADP
fbem-26234	67	7	tax	tax	NOUN
fbem-26234	67	8	avoidance	avoidance	NOUN
fbem-26234	67	9	,	,	PUNCT
fbem-26234	67	10	it	it	PRON
fbem-26234	67	11	ranks	rank	VERB
fbem-26234	67	12	first	first	ADV
fbem-26234	67	13	in	in	ADP
fbem-26234	67	14	the	the	DET
fbem-26234	67	15	tax	tax	NOUN
fbem-26234	67	16	avoidance	avoidance	NOUN
fbem-26234	67	17	amount	amount	NOUN
fbem-26234	67	18	of	of	ADP
fbem-26234	67	19	large	large	ADJ
fbem-26234	67	20	multinational	multinational	ADJ
fbem-26234	67	21	enterprises	enterprise	NOUN
fbem-26234	67	22	in	in	ADP
fbem-26234	67	23	europe	europe	PROPN
fbem-26234	67	24	,	,	PUNCT
fbem-26234	67	25	which	which	PRON
fbem-26234	67	26	seriously	seriously	ADV
fbem-26234	67	27	jeopardizes	jeopardize	VERB
fbem-26234	67	28	the	the	DET
fbem-26234	67	29	economic	economic	ADJ
fbem-26234	67	30	interests	interest	NOUN
fbem-26234	67	31	of	of	ADP
fbem-26234	67	32	other	other	ADJ
fbem-26234	67	33	countries	country	NOUN
fbem-26234	67	34	.	.	PUNCT
fbem-26234	68	1	australia	australia	PROPN
fbem-26234	68	2	's	's	PART
fbem-26234	68	3	financial	financial	ADJ
fbem-26234	68	4	media	medium	NOUN
fbem-26234	68	5	also	also	ADV
fbem-26234	68	6	reported	report	VERB
fbem-26234	68	7	its	its	PRON
fbem-26234	68	8	decades	decade	NOUN
fbem-26234	68	9	of	of	ADP
fbem-26234	68	10	income	income	NOUN
fbem-26234	68	11	transfer	transfer	NOUN
fbem-26234	68	12	behavior	behavior	NOUN
fbem-26234	68	13	eventually	eventually	ADV
fbem-26234	68	14	the	the	DET
fbem-26234	68	15	european	european	PROPN
fbem-26234	68	16	union	union	PROPN
fbem-26234	68	17	imposed	impose	VERB
fbem-26234	68	18	a	a	DET
fbem-26234	68	19	fine	fine	NOUN
fbem-26234	68	20	of	of	ADP
fbem-26234	68	21	up	up	ADP
fbem-26234	68	22	to	to	PART
fbem-26234	68	23	$	$	SYM
fbem-26234	68	24	19	19	NUM
fbem-26234	68	25	billion	billion	NUM
fbem-26234	68	26	on	on	ADP
fbem-26234	68	27	apple	apple	NOUN
fbem-26234	68	28	,	,	PUNCT
fbem-26234	68	29	such	such	ADJ
fbem-26234	68	30	multinational	multinational	ADJ
fbem-26234	68	31	tax	tax	NOUN
fbem-26234	68	32	avoidance	avoidance	NOUN
fbem-26234	68	33	behavior	behavior	NOUN
fbem-26234	68	34	also	also	ADV
fbem-26234	68	35	had	have	VERB
fbem-26234	68	36	to	to	PART
fbem-26234	68	37	be	be	AUX
fbem-26234	68	38	characterized	characterize	VERB
fbem-26234	68	39	as	as	ADP
fbem-26234	68	40	malicious	malicious	ADJ
fbem-26234	68	41	tax	tax	NOUN
fbem-26234	68	42	.	.	PUNCT
fbem-26234	69	1	in	in	ADP
fbem-26234	69	2	less	less	ADJ
fbem-26234	69	3	developed	develop	VERB
fbem-26234	69	4	economies	economy	NOUN
fbem-26234	69	5	,	,	PUNCT
fbem-26234	69	6	taxation	taxation	NOUN
fbem-26234	69	7	is	be	AUX
fbem-26234	69	8	a	a	DET
fbem-26234	69	9	very	very	ADV
fbem-26234	69	10	necessary	necessary	ADJ
fbem-26234	69	11	way	way	NOUN
fbem-26234	69	12	of	of	ADP
fbem-26234	69	13	reallocating	reallocate	VERB
fbem-26234	69	14	resources	resource	NOUN
fbem-26234	69	15	.	.	PUNCT
fbem-26234	70	1	in	in	ADP
fbem-26234	70	2	underdeveloped	underdeveloped	ADJ
fbem-26234	70	3	economies	economy	NOUN
fbem-26234	70	4	,	,	PUNCT
fbem-26234	70	5	a	a	DET
fbem-26234	70	6	certain	certain	ADJ
fbem-26234	70	7	percentage	percentage	NOUN
fbem-26234	70	8	of	of	ADP
fbem-26234	70	9	the	the	DET
fbem-26234	70	10	population	population	NOUN
fbem-26234	70	11	is	be	AUX
fbem-26234	70	12	poor	poor	ADJ
fbem-26234	70	13	.	.	PUNCT
fbem-26234	71	1	because	because	SCONJ
fbem-26234	71	2	the	the	DET
fbem-26234	71	3	parents	parent	NOUN
fbem-26234	71	4	or	or	CCONJ
fbem-26234	71	5	family	family	NOUN
fbem-26234	71	6	are	be	AUX
fbem-26234	71	7	poorly	poorly	ADV
fbem-26234	71	8	educated	educate	VERB
fbem-26234	71	9	,	,	PUNCT
fbem-26234	71	10	then	then	ADV
fbem-26234	71	11	the	the	DET
fbem-26234	71	12	probability	probability	NOUN
fbem-26234	71	13	of	of	ADP
fbem-26234	71	14	their	their	PRON
fbem-26234	71	15	children	child	NOUN
fbem-26234	71	16	receiving	receive	VERB
fbem-26234	71	17	higher	high	ADJ
fbem-26234	71	18	education	education	NOUN
fbem-26234	71	19	will	will	AUX
fbem-26234	71	20	also	also	ADV
fbem-26234	71	21	be	be	AUX
fbem-26234	71	22	low	low	ADJ
fbem-26234	71	23	,	,	PUNCT
fbem-26234	71	24	thus	thus	ADV
fbem-26234	71	25	confining	confine	VERB
fbem-26234	71	26	them	they	PRON
fbem-26234	71	27	to	to	ADP
fbem-26234	71	28	low	low	ADV
fbem-26234	71	29	-	-	PUNCT
fbem-26234	71	30	demanding	demand	VERB
fbem-26234	71	31	and	and	CCONJ
fbem-26234	71	32	low	low	ADV
fbem-26234	71	33	-	-	PUNCT
fbem-26234	71	34	paying	pay	VERB
fbem-26234	71	35	jobs	job	NOUN
fbem-26234	71	36	when	when	SCONJ
fbem-26234	71	37	they	they	PRON
fbem-26234	71	38	enter	enter	VERB
fbem-26234	71	39	the	the	DET
fbem-26234	71	40	society	society	NOUN
fbem-26234	71	41	.	.	PUNCT
fbem-26234	72	1	inefficient	inefficient	ADJ
fbem-26234	72	2	physical	physical	ADJ
fbem-26234	72	3	work	work	NOUN
fbem-26234	72	4	wastes	waste	VERB
fbem-26234	72	5	a	a	DET
fbem-26234	72	6	lot	lot	NOUN
fbem-26234	72	7	of	of	ADP
fbem-26234	72	8	time	time	NOUN
fbem-26234	72	9	and	and	CCONJ
fbem-26234	72	10	the	the	DET
fbem-26234	72	11	improvement	improvement	NOUN
fbem-26234	72	12	of	of	ADP
fbem-26234	72	13	labor	labor	NOUN
fbem-26234	72	14	capacity	capacity	NOUN
fbem-26234	72	15	becomes	become	VERB
fbem-26234	72	16	very	very	ADV
fbem-26234	72	17	slow	slow	ADJ
fbem-26234	72	18	.	.	PUNCT
fbem-26234	73	1	in	in	ADP
fbem-26234	73	2	political	political	ADJ
fbem-26234	73	3	economy	economy	NOUN
fbem-26234	73	4	,	,	PUNCT
fbem-26234	73	5	this	this	DET
fbem-26234	73	6	segment	segment	NOUN
fbem-26234	73	7	of	of	ADP
fbem-26234	73	8	the	the	DET
fbem-26234	73	9	labor	labor	NOUN
fbem-26234	73	10	force	force	NOUN
fbem-26234	73	11	lacks	lack	VERB
fbem-26234	73	12	the	the	DET
fbem-26234	73	13	ability	ability	NOUN
fbem-26234	73	14	to	to	PART
fbem-26234	73	15	expand	expand	VERB
fbem-26234	73	16	reproduction	reproduction	NOUN
fbem-26234	73	17	and	and	CCONJ
fbem-26234	73	18	is	be	AUX
fbem-26234	73	19	called	call	VERB
fbem-26234	73	20	the	the	DET
fbem-26234	73	21	cost	cost	NOUN
fbem-26234	73	22	of	of	ADP
fbem-26234	73	23	labor	labor	NOUN
fbem-26234	73	24	reproduction	reproduction	NOUN
fbem-26234	73	25	.	.	PUNCT
fbem-26234	74	1	helping	help	VERB
fbem-26234	74	2	this	this	DET
fbem-26234	74	3	group	group	NOUN
fbem-26234	74	4	out	out	ADP
fbem-26234	74	5	of	of	ADP
fbem-26234	74	6	the	the	DET
fbem-26234	74	7	poverty	poverty	NOUN
fbem-26234	74	8	trap	trap	NOUN
fbem-26234	74	9	is	be	AUX
fbem-26234	74	10	the	the	DET
fbem-26234	74	11	first	first	ADJ
fbem-26234	74	12	priority	priority	NOUN
fbem-26234	74	13	of	of	ADP
fbem-26234	74	14	taxation	taxation	NOUN
fbem-26234	74	15	.	.	PUNCT
fbem-26234	75	1	this	this	DET
fbem-26234	75	2	portion	portion	NOUN
fbem-26234	75	3	of	of	ADP
fbem-26234	75	4	the	the	DET
fbem-26234	75	5	tax	tax	NOUN
fbem-26234	75	6	,	,	PUNCT
fbem-26234	75	7	being	be	AUX
fbem-26234	75	8	spent	spend	VERB
fbem-26234	75	9	on	on	ADP
fbem-26234	75	10	the	the	DET
fbem-26234	75	11	poverty	poverty	NOUN
fbem-26234	75	12	trap	trap	NOUN
fbem-26234	75	13	will	will	AUX
fbem-26234	75	14	have	have	VERB
fbem-26234	75	15	the	the	DET
fbem-26234	75	16	highest	high	ADJ
fbem-26234	75	17	marginal	marginal	ADJ
fbem-26234	75	18	benefit	benefit	NOUN
fbem-26234	75	19	,	,	PUNCT
fbem-26234	75	20	which	which	PRON
fbem-26234	75	21	is	be	AUX
fbem-26234	75	22	also	also	ADV
fbem-26234	75	23	favorable	favorable	ADJ
fbem-26234	75	24	from	from	ADP
fbem-26234	75	25	a	a	DET
fbem-26234	75	26	macroeconomic	macroeconomic	ADJ
fbem-26234	75	27	point	point	NOUN
fbem-26234	75	28	of	of	ADP
fbem-26234	75	29	view	view	NOUN
fbem-26234	75	30	.	.	PUNCT
fbem-26234	76	1	the	the	DET
fbem-26234	76	2	function	function	NOUN
fbem-26234	76	3	of	of	ADP
fbem-26234	76	4	taxation	taxation	NOUN
fbem-26234	76	5	changes	change	NOUN
fbem-26234	76	6	as	as	SCONJ
fbem-26234	76	7	economies	economy	NOUN
fbem-26234	76	8	moves	move	VERB
fbem-26234	76	9	from	from	ADP
fbem-26234	76	10	underdeveloped	underdeveloped	ADJ
fbem-26234	76	11	to	to	PART
fbem-26234	76	12	developed	develop	VERB
fbem-26234	76	13	.	.	PUNCT
fbem-26234	77	1	the	the	DET
fbem-26234	77	2	primary	primary	ADJ
fbem-26234	77	3	function	function	NOUN
fbem-26234	77	4	of	of	ADP
fbem-26234	77	5	taxation	taxation	NOUN
fbem-26234	77	6	will	will	AUX
fbem-26234	77	7	become	become	VERB
fbem-26234	77	8	to	to	PART
fbem-26234	77	9	steer	steer	VERB
fbem-26234	77	10	the	the	DET
fbem-26234	77	11	macroeconomy	macroeconomy	NOUN
fbem-26234	77	12	as	as	SCONJ
fbem-26234	77	13	the	the	DET
fbem-26234	77	14	poverty	poverty	NOUN
fbem-26234	77	15	trap	trap	NOUN
fbem-26234	77	16	is	be	AUX
fbem-26234	77	17	eliminated	eliminate	VERB
fbem-26234	77	18	.	.	PUNCT
fbem-26234	78	1	this	this	PRON
fbem-26234	78	2	is	be	AUX
fbem-26234	78	3	currently	currently	ADV
fbem-26234	78	4	the	the	DET
fbem-26234	78	5	role	role	NOUN
fbem-26234	78	6	of	of	ADP
fbem-26234	78	7	taxation	taxation	NOUN
fbem-26234	78	8	under	under	ADP
fbem-26234	78	9	keynesianism	keynesianism	PROPN
fbem-26234	78	10	,	,	PUNCT
fbem-26234	78	11	through	through	ADP
fbem-26234	78	12	which	which	PRON
fbem-26234	78	13	domestic	domestic	ADJ
fbem-26234	78	14	demand	demand	NOUN
fbem-26234	78	15	is	be	AUX
fbem-26234	78	16	expanded	expand	VERB
fbem-26234	78	17	and	and	CCONJ
fbem-26234	78	18	consumption	consumption	NOUN
fbem-26234	78	19	is	be	AUX
fbem-26234	78	20	promoted	promote	VERB
fbem-26234	78	21	.	.	PUNCT
fbem-26234	79	1	at	at	ADP
fbem-26234	79	2	the	the	DET
fbem-26234	79	3	level	level	NOUN
fbem-26234	79	4	of	of	ADP
fbem-26234	79	5	classical	classical	ADJ
fbem-26234	79	6	economics	economic	NOUN
fbem-26234	79	7	,	,	PUNCT
fbem-26234	79	8	the	the	DET
fbem-26234	79	9	needs	need	NOUN
fbem-26234	79	10	of	of	ADP
fbem-26234	79	11	social	social	ADJ
fbem-26234	79	12	groups	group	NOUN
fbem-26234	79	13	will	will	AUX
fbem-26234	79	14	expand	expand	VERB
fbem-26234	79	15	as	as	SCONJ
fbem-26234	79	16	the	the	DET
fbem-26234	79	17	economy	economy	NOUN
fbem-26234	79	18	grows	grow	VERB
fbem-26234	79	19	.	.	PUNCT
fbem-26234	80	1	keynes	keynes	PROPN
fbem-26234	80	2	,	,	PUNCT
fbem-26234	80	3	however	however	ADV
fbem-26234	80	4	,	,	PUNCT
fbem-26234	80	5	argued	argue	VERB
fbem-26234	80	6	that	that	SCONJ
fbem-26234	80	7	taxation	taxation	NOUN
fbem-26234	80	8	is	be	AUX
fbem-26234	80	9	a	a	DET
fbem-26234	80	10	very	very	ADV
fbem-26234	80	11	necessary	necessary	ADJ
fbem-26234	80	12	way	way	NOUN
fbem-26234	80	13	of	of	ADP
fbem-26234	80	14	reallocating	reallocate	VERB
fbem-26234	80	15	resources	resource	NOUN
fbem-26234	80	16	in	in	ADP
fbem-26234	80	17	less	less	ADJ
fbem-26234	80	18	developed	develop	VERB
fbem-26234	80	19	economies	economy	NOUN
fbem-26234	80	20	.	.	PUNCT
fbem-26234	81	1	this	this	PRON
fbem-26234	81	2	is	be	AUX
fbem-26234	81	3	because	because	SCONJ
fbem-26234	81	4	in	in	ADP
fbem-26234	81	5	an	an	DET
fbem-26234	81	6	underdeveloped	underdeveloped	ADJ
fbem-26234	81	7	economy	economy	NOUN
fbem-26234	81	8	,	,	PUNCT
fbem-26234	81	9	a	a	DET
fbem-26234	81	10	certain	certain	ADJ
fbem-26234	81	11	percentage	percentage	NOUN
fbem-26234	81	12	of	of	ADP
fbem-26234	81	13	the	the	DET
fbem-26234	81	14	population	population	NOUN
fbem-26234	81	15	will	will	AUX
fbem-26234	81	16	be	be	AUX
fbem-26234	81	17	poor	poor	ADJ
fbem-26234	81	18	.	.	PUNCT
fbem-26234	82	1	because	because	SCONJ
fbem-26234	82	2	the	the	DET
fbem-26234	82	3	parents	parent	NOUN
fbem-26234	82	4	or	or	CCONJ
fbem-26234	82	5	family	family	NOUN
fbem-26234	82	6	are	be	AUX
fbem-26234	82	7	poorly	poorly	ADV
fbem-26234	82	8	educated	educate	VERB
fbem-26234	82	9	,	,	PUNCT
fbem-26234	82	10	then	then	ADV
fbem-26234	82	11	the	the	DET
fbem-26234	82	12	probability	probability	NOUN
fbem-26234	82	13	of	of	ADP
fbem-26234	82	14	the	the	DET
fbem-26234	82	15	children	child	NOUN
fbem-26234	82	16	receiving	receive	VERB
fbem-26234	82	17	higher	high	ADJ
fbem-26234	82	18	education	education	NOUN
fbem-26234	82	19	will	will	AUX
fbem-26234	82	20	also	also	ADV
fbem-26234	82	21	be	be	AUX
fbem-26234	82	22	low	low	ADJ
fbem-26234	82	23	and	and	CCONJ
fbem-26234	82	24	thus	thus	ADV
fbem-26234	82	25	will	will	AUX
fbem-26234	82	26	only	only	ADV
fbem-26234	82	27	be	be	AUX
fbem-26234	82	28	able	able	ADJ
fbem-26234	82	29	to	to	PART
fbem-26234	82	30	work	work	VERB
fbem-26234	82	31	in	in	ADP
fbem-26234	82	32	low	low	ADV
fbem-26234	82	33	-	-	PUNCT
fbem-26234	82	34	demanding	demanding	ADJ
fbem-26234	82	35	and	and	CCONJ
fbem-26234	82	36	low	low	ADV
fbem-26234	82	37	-	-	PUNCT
fbem-26234	82	38	paying	pay	VERB
fbem-26234	82	39	jobs	job	NOUN
fbem-26234	82	40	when	when	SCONJ
fbem-26234	82	41	they	they	PRON
fbem-26234	82	42	enter	enter	VERB
fbem-26234	82	43	the	the	DET
fbem-26234	82	44	society	society	NOUN
fbem-26234	82	45	.	.	PUNCT
fbem-26234	83	1	inefficient	inefficient	ADJ
fbem-26234	83	2	physical	physical	ADJ
fbem-26234	83	3	work	work	NOUN
fbem-26234	83	4	wastes	waste	VERB
fbem-26234	83	5	a	a	DET
fbem-26234	83	6	lot	lot	NOUN
fbem-26234	83	7	of	of	ADP
fbem-26234	83	8	time	time	NOUN
fbem-26234	83	9	and	and	CCONJ
fbem-26234	83	10	the	the	DET
fbem-26234	83	11	improvement	improvement	NOUN
fbem-26234	83	12	of	of	ADP
fbem-26234	83	13	labor	labor	NOUN
fbem-26234	83	14	capacity	capacity	NOUN
fbem-26234	83	15	becomes	become	VERB
fbem-26234	83	16	very	very	ADV
fbem-26234	83	17	slow	slow	ADJ
fbem-26234	83	18	.	.	PUNCT
fbem-26234	84	1	in	in	ADP
fbem-26234	84	2	political	political	ADJ
fbem-26234	84	3	economy	economy	NOUN
fbem-26234	84	4	,	,	PUNCT
fbem-26234	84	5	this	this	DET
fbem-26234	84	6	part	part	NOUN
fbem-26234	84	7	of	of	ADP
fbem-26234	84	8	the	the	DET
fbem-26234	84	9	labor	labor	NOUN
fbem-26234	84	10	force	force	NOUN
fbem-26234	84	11	lacks	lack	VERB
fbem-26234	84	12	the	the	DET
fbem-26234	84	13	ability	ability	NOUN
fbem-26234	84	14	to	to	PART
fbem-26234	84	15	expand	expand	VERB
fbem-26234	84	16	reproduction	reproduction	NOUN
fbem-26234	84	17	and	and	CCONJ
fbem-26234	84	18	is	be	AUX
fbem-26234	84	19	called	call	VERB
fbem-26234	84	20	the	the	DET
fbem-26234	84	21	cost	cost	NOUN
fbem-26234	84	22	of	of	ADP
fbem-26234	84	23	labor	labor	NOUN
fbem-26234	84	24	reproduction	reproduction	NOUN
fbem-26234	84	25	.	.	PUNCT
fbem-26234	85	1	4	4	X
fbem-26234	85	2	.	.	X
fbem-26234	85	3	responding	respond	VERB
fbem-26234	85	4	to	to	ADP
fbem-26234	85	5	malicious	malicious	ADJ
fbem-26234	85	6	tax	tax	NOUN
fbem-26234	85	7	risk	risk	NOUN
fbem-26234	85	8	prevention	prevention	NOUN
fbem-26234	85	9	4.1	4.1	NUM
fbem-26234	85	10	.	.	PUNCT
fbem-26234	86	1	risk	risk	NOUN
fbem-26234	86	2	assessment	assessment	NOUN
fbem-26234	86	3	on	on	ADP
fbem-26234	86	4	cross	cross	ADJ
fbem-26234	86	5	-	-	ADJ
fbem-26234	86	6	border	border	ADJ
fbem-26234	86	7	taxation	taxation	NOUN
fbem-26234	86	8	in	in	ADP
fbem-26234	86	9	china	china	PROPN
fbem-26234	86	10	nowadays	nowadays	ADV
fbem-26234	86	11	,	,	PUNCT
fbem-26234	86	12	china	china	PROPN
fbem-26234	86	13	has	have	AUX
fbem-26234	86	14	gradually	gradually	ADV
fbem-26234	86	15	entered	enter	VERB
fbem-26234	86	16	into	into	ADP
fbem-26234	86	17	internationalization	internationalization	NOUN
fbem-26234	86	18	development	development	NOUN
fbem-26234	86	19	,	,	PUNCT
fbem-26234	86	20	so	so	CCONJ
fbem-26234	86	21	tax	tax	NOUN
fbem-26234	86	22	planning	planning	NOUN
fbem-26234	86	23	for	for	ADP
fbem-26234	86	24	multinational	multinational	ADJ
fbem-26234	86	25	corporations	corporation	NOUN
fbem-26234	86	26	has	have	AUX
fbem-26234	86	27	become	become	VERB
fbem-26234	86	28	an	an	DET
fbem-26234	86	29	important	important	ADJ
fbem-26234	86	30	strategic	strategic	ADJ
fbem-26234	86	31	content	content	NOUN
fbem-26234	86	32	in	in	ADP
fbem-26234	86	33	china	china	PROPN
fbem-26234	86	34	's	's	PART
fbem-26234	86	35	multinational	multinational	ADJ
fbem-26234	86	36	operation	operation	NOUN
fbem-26234	86	37	.	.	PUNCT
fbem-26234	87	1	tax	tax	NOUN
fbem-26234	87	2	planning	planning	NOUN
fbem-26234	87	3	needs	need	VERB
fbem-26234	87	4	to	to	PART
fbem-26234	87	5	be	be	AUX
fbem-26234	87	6	formulated	formulate	VERB
fbem-26234	87	7	in	in	ADP
fbem-26234	87	8	advance	advance	NOUN
fbem-26234	87	9	according	accord	VERB
fbem-26234	87	10	to	to	ADP
fbem-26234	87	11	its	its	PRON
fbem-26234	87	12	own	own	ADJ
fbem-26234	87	13	situation	situation	NOUN
fbem-26234	87	14	,	,	PUNCT
fbem-26234	87	15	which	which	PRON
fbem-26234	87	16	involves	involve	VERB
fbem-26234	87	17	a	a	DET
fbem-26234	87	18	lot	lot	NOUN
fbem-26234	87	19	of	of	ADP
fbem-26234	87	20	contents	content	NOUN
fbem-26234	87	21	,	,	PUNCT
fbem-26234	87	22	such	such	ADJ
fbem-26234	87	23	as	as	ADP
fbem-26234	87	24	finance	finance	NOUN
fbem-26234	87	25	,	,	PUNCT
fbem-26234	87	26	accounting	accounting	NOUN
fbem-26234	87	27	,	,	PUNCT
fbem-26234	87	28	auditing	auditing	NOUN
fbem-26234	87	29	,	,	PUNCT
fbem-26234	87	30	etc	etc	X
fbem-26234	87	31	.	.	X
fbem-26234	87	32	,	,	PUNCT
fbem-26234	87	33	and	and	CCONJ
fbem-26234	87	34	needs	need	VERB
fbem-26234	87	35	to	to	PART
fbem-26234	87	36	be	be	AUX
fbem-26234	87	37	closely	closely	ADV
fbem-26234	87	38	integrated	integrate	VERB
fbem-26234	87	39	with	with	ADP
fbem-26234	87	40	the	the	DET
fbem-26234	87	41	tax	tax	NOUN
fbem-26234	87	42	law	law	NOUN
fbem-26234	87	43	,	,	PUNCT
fbem-26234	87	44	a	a	DET
fbem-26234	87	45	small	small	ADJ
fbem-26234	87	46	mistake	mistake	NOUN
fbem-26234	87	47	will	will	AUX
fbem-26234	87	48	lead	lead	VERB
fbem-26234	87	49	to	to	ADP
fbem-26234	87	50	the	the	DET
fbem-26234	87	51	failure	failure	NOUN
fbem-26234	87	52	of	of	ADP
fbem-26234	87	53	the	the	DET
fbem-26234	87	54	strategy	strategy	NOUN
fbem-26234	87	55	.	.	PUNCT
fbem-26234	88	1	therefore	therefore	ADV
fbem-26234	88	2	,	,	PUNCT
fbem-26234	88	3	we	we	PRON
fbem-26234	88	4	need	need	VERB
fbem-26234	88	5	to	to	PART
fbem-26234	88	6	focus	focus	VERB
fbem-26234	88	7	on	on	ADP
fbem-26234	88	8	tax	tax	NOUN
fbem-26234	88	9	regulation	regulation	NOUN
fbem-26234	88	10	.	.	PUNCT
fbem-26234	89	1	including	include	VERB
fbem-26234	89	2	domestic	domestic	ADJ
fbem-26234	89	3	and	and	CCONJ
fbem-26234	89	4	international	international	ADJ
fbem-26234	89	5	regulation	regulation	NOUN
fbem-26234	89	6	,	,	PUNCT
fbem-26234	89	7	on	on	ADP
fbem-26234	89	8	february	february	PROPN
fbem-26234	89	9	1	1	NUM
fbem-26234	89	10	,	,	PUNCT
fbem-26234	89	11	2015	2015	NUM
fbem-26234	89	12	,	,	PUNCT
fbem-26234	89	13	china	china	PROPN
fbem-26234	89	14	began	begin	VERB
fbem-26234	89	15	to	to	PART
fbem-26234	89	16	implement	implement	VERB
fbem-26234	89	17	the	the	DET
fbem-26234	89	18	“	"	PUNCT
fbem-26234	89	19	general	general	ADJ
fbem-26234	89	20	anti	anti	ADJ
fbem-26234	89	21	-	-	ADJ
fbem-26234	89	22	tax	tax	ADJ
fbem-26234	89	23	avoidance	avoidance	NOUN
fbem-26234	89	24	management	management	NOUN
fbem-26234	89	25	measures	measure	NOUN
fbem-26234	89	26	(	(	PUNCT
fbem-26234	89	27	trial	trial	NOUN
fbem-26234	89	28	)	)	PUNCT
fbem-26234	89	29	”	"	PUNCT
fbem-26234	89	30	,	,	PUNCT
fbem-26234	89	31	which	which	PRON
fbem-26234	89	32	can	can	AUX
fbem-26234	89	33	help	help	VERB
fbem-26234	89	34	the	the	DET
fbem-26234	89	35	regulator	regulator	NOUN
fbem-26234	89	36	to	to	PART
fbem-26234	89	37	control	control	VERB
fbem-26234	89	38	and	and	CCONJ
fbem-26234	89	39	prevent	prevent	VERB
fbem-26234	89	40	our	our	PRON
fbem-26234	89	41	multinational	multinational	ADJ
fbem-26234	89	42	enterprises	enterprise	NOUN
fbem-26234	89	43	from	from	ADP
fbem-26234	89	44	transferring	transfer	VERB
fbem-26234	89	45	their	their	PRON
fbem-26234	89	46	profits	profit	NOUN
fbem-26234	89	47	to	to	ADP
fbem-26234	89	48	the	the	DET
fbem-26234	89	49	british	british	PROPN
fbem-26234	89	50	virgin	virgin	PROPN
fbem-26234	89	51	islands	islands	PROPN
fbem-26234	89	52	“	"	PUNCT
fbem-26234	89	53	best	good	ADJ
fbem-26234	89	54	tax	tax	NOUN
fbem-26234	89	55	havens	haven	NOUN
fbem-26234	89	56	”	"	PUNCT
fbem-26234	89	57	.	.	PUNCT
fbem-26234	90	1	at	at	ADP
fbem-26234	90	2	the	the	DET
fbem-26234	90	3	same	same	ADJ
fbem-26234	90	4	time	time	NOUN
fbem-26234	90	5	,	,	PUNCT
fbem-26234	90	6	we	we	PRON
fbem-26234	90	7	should	should	AUX
fbem-26234	90	8	focus	focus	VERB
fbem-26234	90	9	on	on	ADP
fbem-26234	90	10	policy	policy	NOUN
fbem-26234	90	11	risks	risk	NOUN
fbem-26234	90	12	.	.	PUNCT
fbem-26234	91	1	from	from	ADP
fbem-26234	91	2	the	the	DET
fbem-26234	91	3	current	current	ADJ
fbem-26234	91	4	situation	situation	NOUN
fbem-26234	91	5	,	,	PUNCT
fbem-26234	91	6	the	the	DET
fbem-26234	91	7	international	international	ADJ
fbem-26234	91	8	community	community	NOUN
fbem-26234	91	9	is	be	AUX
fbem-26234	91	10	mainly	mainly	ADV
fbem-26234	91	11	anti	anti	ADJ
fbem-26234	91	12	-	-	ADJ
fbem-26234	91	13	avoidance	avoidance	ADJ
fbem-26234	91	14	wave	wave	NOUN
fbem-26234	91	15	,	,	PUNCT
fbem-26234	91	16	but	but	CCONJ
fbem-26234	91	17	there	there	PRON
fbem-26234	91	18	are	be	VERB
fbem-26234	91	19	still	still	ADV
fbem-26234	91	20	some	some	DET
fbem-26234	91	21	countries	country	NOUN
fbem-26234	91	22	to	to	PART
fbem-26234	91	23	promote	promote	VERB
fbem-26234	91	24	their	their	PRON
fbem-26234	91	25	own	own	ADJ
fbem-26234	91	26	economic	economic	ADJ
fbem-26234	91	27	interests	interest	NOUN
fbem-26234	91	28	,	,	PUNCT
fbem-26234	91	29	encourage	encourage	VERB
fbem-26234	91	30	foreign	foreign	ADJ
fbem-26234	91	31	investment	investment	NOUN
fbem-26234	91	32	,	,	PUNCT
fbem-26234	91	33	set	set	VERB
fbem-26234	91	34	a	a	DET
fbem-26234	91	35	low	low	ADJ
fbem-26234	91	36	tax	tax	NOUN
fbem-26234	91	37	rate	rate	NOUN
fbem-26234	91	38	or	or	CCONJ
fbem-26234	91	39	even	even	ADV
fbem-26234	91	40	completely	completely	ADV
fbem-26234	91	41	exempt	exempt	ADJ
fbem-26234	91	42	from	from	ADP
fbem-26234	91	43	tax	tax	NOUN
fbem-26234	91	44	policy	policy	NOUN
fbem-26234	91	45	.	.	PUNCT
fbem-26234	92	1	therefore	therefore	ADV
fbem-26234	92	2	,	,	PUNCT
fbem-26234	92	3	china	china	PROPN
fbem-26234	92	4	should	should	AUX
fbem-26234	92	5	fully	fully	ADV
fbem-26234	92	6	consider	consider	VERB
fbem-26234	92	7	the	the	DET
fbem-26234	92	8	tax	tax	NOUN
fbem-26234	92	9	policies	policy	NOUN
fbem-26234	92	10	of	of	ADP
fbem-26234	92	11	various	various	ADJ
fbem-26234	92	12	countries	country	NOUN
fbem-26234	92	13	before	before	ADP
fbem-26234	92	14	customizing	customize	VERB
fbem-26234	92	15	the	the	DET
fbem-26234	92	16	international	international	ADJ
fbem-26234	92	17	tax	tax	NOUN
fbem-26234	92	18	planning	planning	NOUN
fbem-26234	92	19	scheme	scheme	NOUN
fbem-26234	92	20	.	.	PUNCT
fbem-26234	93	1	4.2	4.2	NUM
fbem-26234	93	2	.	.	PUNCT
fbem-26234	93	3	implications	implication	NOUN
fbem-26234	93	4	for	for	ADP
fbem-26234	93	5	china	china	PROPN
fbem-26234	93	6	's	's	PART
fbem-26234	93	7	cross	cross	ADJ
fbem-26234	93	8	-	-	ADJ
fbem-26234	93	9	border	border	ADJ
fbem-26234	93	10	tax	tax	NOUN
fbem-26234	93	11	planning	planning	NOUN
fbem-26234	93	12	first	first	ADV
fbem-26234	93	13	of	of	ADP
fbem-26234	93	14	all	all	PRON
fbem-26234	93	15	,	,	PUNCT
fbem-26234	93	16	tax	tax	NOUN
fbem-26234	93	17	planning	planning	NOUN
fbem-26234	93	18	should	should	AUX
fbem-26234	93	19	not	not	PART
fbem-26234	93	20	be	be	AUX
fbem-26234	93	21	carried	carry	VERB
fbem-26234	93	22	out	out	ADP
fbem-26234	93	23	blindly	blindly	ADV
fbem-26234	93	24	and	and	CCONJ
fbem-26234	93	25	should	should	AUX
fbem-26234	93	26	be	be	AUX
fbem-26234	93	27	forward	forward	ADV
fbem-26234	93	28	-	-	PUNCT
fbem-26234	93	29	looking	look	VERB
fbem-26234	93	30	.	.	PUNCT
fbem-26234	94	1	relevant	relevant	ADJ
fbem-26234	94	2	managers	manager	NOUN
fbem-26234	94	3	should	should	AUX
fbem-26234	94	4	strengthen	strengthen	VERB
fbem-26234	94	5	the	the	DET
fbem-26234	94	6	study	study	NOUN
fbem-26234	94	7	of	of	ADP
fbem-26234	94	8	domestic	domestic	ADJ
fbem-26234	94	9	and	and	CCONJ
fbem-26234	94	10	foreign	foreign	ADJ
fbem-26234	94	11	tax	tax	NOUN
fbem-26234	94	12	laws	law	NOUN
fbem-26234	94	13	,	,	PUNCT
fbem-26234	94	14	have	have	VERB
fbem-26234	94	15	a	a	DET
fbem-26234	94	16	deep	deep	ADJ
fbem-26234	94	17	understanding	understanding	NOUN
fbem-26234	94	18	of	of	ADP
fbem-26234	94	19	the	the	DET
fbem-26234	94	20	tax	tax	NOUN
fbem-26234	94	21	difference	difference	NOUN
fbem-26234	94	22	system	system	NOUN
fbem-26234	94	23	,	,	PUNCT
fbem-26234	94	24	avoid	avoid	VERB
fbem-26234	94	25	copying	copy	VERB
fbem-26234	94	26	the	the	DET
fbem-26234	94	27	domestic	domestic	ADJ
fbem-26234	94	28	tax	tax	NOUN
fbem-26234	94	29	policy	policy	NOUN
fbem-26234	94	30	to	to	ADP
fbem-26234	94	31	the	the	DET
fbem-26234	94	32	international	international	ADJ
fbem-26234	94	33	level	level	NOUN
fbem-26234	94	34	,	,	PUNCT
fbem-26234	94	35	should	should	AUX
fbem-26234	94	36	respect	respect	VERB
fbem-26234	94	37	the	the	DET
fbem-26234	94	38	differences	difference	NOUN
fbem-26234	94	39	of	of	ADP
fbem-26234	94	40	each	each	DET
fbem-26234	94	41	country	country	NOUN
fbem-26234	94	42	,	,	PUNCT
fbem-26234	94	43	and	and	CCONJ
fbem-26234	94	44	arrange	arrange	VERB
fbem-26234	94	45	the	the	DET
fbem-26234	94	46	business	business	NOUN
fbem-26234	94	47	activities	activity	NOUN
fbem-26234	94	48	from	from	ADP
fbem-26234	94	49	a	a	DET
fbem-26234	94	50	global	global	ADJ
fbem-26234	94	51	point	point	NOUN
fbem-26234	94	52	of	of	ADP
fbem-26234	94	53	view	view	NOUN
fbem-26234	94	54	.	.	PUNCT
fbem-26234	95	1	secondly	secondly	ADV
fbem-26234	95	2	,	,	PUNCT
fbem-26234	95	3	do	do	VERB
fbem-26234	95	4	a	a	DET
fbem-26234	95	5	good	good	ADJ
fbem-26234	95	6	job	job	NOUN
fbem-26234	95	7	of	of	ADP
fbem-26234	95	8	solidifying	solidify	VERB
fbem-26234	95	9	and	and	CCONJ
fbem-26234	95	10	developing	develop	VERB
fbem-26234	95	11	tax	tax	NOUN
fbem-26234	95	12	talents	talent	NOUN
fbem-26234	95	13	.	.	PUNCT
fbem-26234	96	1	china	china	PROPN
fbem-26234	96	2	has	have	VERB
fbem-26234	96	3	a	a	DET
fbem-26234	96	4	large	large	ADJ
fbem-26234	96	5	number	number	NOUN
fbem-26234	96	6	of	of	ADP
fbem-26234	96	7	financial	financial	ADJ
fbem-26234	96	8	talents	talent	NOUN
fbem-26234	96	9	,	,	PUNCT
fbem-26234	96	10	but	but	CCONJ
fbem-26234	96	11	there	there	PRON
fbem-26234	96	12	are	be	VERB
fbem-26234	96	13	few	few	ADJ
fbem-26234	96	14	talents	talent	NOUN
fbem-26234	96	15	who	who	PRON
fbem-26234	96	16	are	be	AUX
fbem-26234	96	17	proficient	proficient	ADJ
fbem-26234	96	18	in	in	ADP
fbem-26234	96	19	internationalized	internationalized	ADJ
fbem-26234	96	20	tax	tax	NOUN
fbem-26234	96	21	laws	law	NOUN
fbem-26234	96	22	,	,	PUNCT
fbem-26234	96	23	therefore	therefore	ADV
fbem-26234	96	24	,	,	PUNCT
fbem-26234	96	25	the	the	DET
fbem-26234	96	26	construction	construction	NOUN
fbem-26234	96	27	of	of	ADP
fbem-26234	96	28	relevant	relevant	ADJ
fbem-26234	96	29	talents	talent	NOUN
fbem-26234	96	30	should	should	AUX
fbem-26234	96	31	be	be	AUX
fbem-26234	96	32	strengthened	strengthen	VERB
fbem-26234	96	33	,	,	PUNCT
fbem-26234	96	34	and	and	CCONJ
fbem-26234	96	35	the	the	DET
fbem-26234	96	36	relevant	relevant	ADJ
fbem-26234	96	37	talents	talent	NOUN
fbem-26234	96	38	can	can	AUX
fbem-26234	96	39	be	be	AUX
fbem-26234	96	40	developed	develop	VERB
fbem-26234	96	41	by	by	ADP
fbem-26234	96	42	combining	combine	VERB
fbem-26234	96	43	external	external	ADJ
fbem-26234	96	44	introduction	introduction	NOUN
fbem-26234	96	45	and	and	CCONJ
fbem-26234	96	46	internal	internal	ADJ
fbem-26234	96	47	training	training	NOUN
fbem-26234	96	48	.	.	PUNCT
fbem-26234	97	1	finally	finally	ADV
fbem-26234	97	2	,	,	PUNCT
fbem-26234	97	3	it	it	PRON
fbem-26234	97	4	is	be	AUX
fbem-26234	97	5	important	important	ADJ
fbem-26234	97	6	to	to	PART
fbem-26234	97	7	remember	remember	VERB
fbem-26234	97	8	that	that	SCONJ
fbem-26234	97	9	it	it	PRON
fbem-26234	97	10	is	be	AUX
fbem-26234	97	11	forbidden	forbid	VERB
fbem-26234	97	12	to	to	PART
fbem-26234	97	13	violate	violate	VERB
fbem-26234	97	14	tax	tax	NOUN
fbem-26234	97	15	laws	law	NOUN
fbem-26234	97	16	.	.	PUNCT
fbem-26234	98	1	no	no	PRON
fbem-26234	98	2	matter	matter	NOUN
fbem-26234	98	3	in	in	ADP
fbem-26234	98	4	any	any	DET
fbem-26234	98	5	country	country	NOUN
fbem-26234	98	6	,	,	PUNCT
fbem-26234	98	7	multinational	multinational	ADJ
fbem-26234	98	8	corporations	corporation	NOUN
fbem-26234	98	9	have	have	VERB
fbem-26234	98	10	an	an	DET
fbem-26234	98	11	insurmountable	insurmountable	ADJ
fbem-26234	98	12	red	red	ADJ
fbem-26234	98	13	line	line	NOUN
fbem-26234	98	14	in	in	ADP
fbem-26234	98	15	international	international	ADJ
fbem-26234	98	16	tax	tax	NOUN
fbem-26234	98	17	planning	planning	NOUN
fbem-26234	98	18	,	,	PUNCT
fbem-26234	98	19	which	which	PRON
fbem-26234	98	20	is	be	AUX
fbem-26234	98	21	to	to	PART
fbem-26234	98	22	comply	comply	VERB
fbem-26234	98	23	with	with	ADP
fbem-26234	98	24	the	the	DET
fbem-26234	98	25	law	law	NOUN
fbem-26234	98	26	.	.	PUNCT
fbem-26234	99	1	only	only	ADV
fbem-26234	99	2	in	in	ADP
fbem-26234	99	3	this	this	DET
fbem-26234	99	4	way	way	NOUN
fbem-26234	99	5	can	can	AUX
fbem-26234	99	6	we	we	PRON
fbem-26234	99	7	create	create	VERB
fbem-26234	99	8	a	a	DET
fbem-26234	99	9	favorable	favorable	ADJ
fbem-26234	99	10	,	,	PUNCT
fbem-26234	99	11	safe	safe	ADJ
fbem-26234	99	12	and	and	CCONJ
fbem-26234	99	13	efficient	efficient	ADJ
fbem-26234	99	14	tax	tax	NOUN
fbem-26234	99	15	environment	environment	NOUN
fbem-26234	99	16	and	and	CCONJ
fbem-26234	99	17	eliminate	eliminate	VERB
fbem-26234	99	18	tax	tax	NOUN
fbem-26234	99	19	risks	risk	NOUN
fbem-26234	99	20	at	at	ADP
fbem-26234	99	21	the	the	DET
fbem-26234	99	22	root	root	NOUN
fbem-26234	99	23	.	.	PUNCT
fbem-26234	100	1	as	as	ADP
fbem-26234	100	2	citizens	citizen	NOUN
fbem-26234	100	3	of	of	ADP
fbem-26234	100	4	a	a	DET
fbem-26234	100	5	country	country	NOUN
fbem-26234	100	6	,	,	PUNCT
fbem-26234	100	7	we	we	PRON
fbem-26234	100	8	should	should	AUX
fbem-26234	100	9	have	have	VERB
fbem-26234	100	10	a	a	DET
fbem-26234	100	11	certain	certain	ADJ
fbem-26234	100	12	sense	sense	NOUN
fbem-26234	100	13	of	of	ADP
fbem-26234	100	14	social	social	ADJ
fbem-26234	100	15	responsibility	responsibility	NOUN
fbem-26234	100	16	,	,	PUNCT
fbem-26234	100	17	compliance	compliance	NOUN
fbem-26234	100	18	with	with	ADP
fbem-26234	100	19	all	all	DET
fbem-26234	100	20	aspects	aspect	NOUN
fbem-26234	100	21	of	of	ADP
fbem-26234	100	22	the	the	DET
fbem-26234	100	23	law	law	NOUN
fbem-26234	100	24	,	,	PUNCT
fbem-26234	100	25	including	include	VERB
fbem-26234	100	26	tax	tax	NOUN
fbem-26234	100	27	law	law	NOUN
fbem-26234	100	28	,	,	PUNCT
fbem-26234	100	29	is	be	AUX
fbem-26234	100	30	a	a	DET
fbem-26234	100	31	sense	sense	NOUN
fbem-26234	100	32	of	of	ADP
fbem-26234	100	33	responsibility	responsibility	NOUN
fbem-26234	100	34	that	that	PRON
fbem-26234	100	35	each	each	PRON
fbem-26234	100	36	of	of	ADP
fbem-26234	100	37	us	we	PRON
fbem-26234	100	38	should	should	AUX
fbem-26234	100	39	have	have	VERB
fbem-26234	100	40	,	,	PUNCT
fbem-26234	100	41	to	to	PART
fbem-26234	100	42	be	be	AUX
fbem-26234	100	43	refined	refine	VERB
fbem-26234	100	44	to	to	ADP
fbem-26234	100	45	the	the	DET
fbem-26234	100	46	heart	heart	NOUN
fbem-26234	100	47	of	of	ADP
fbem-26234	100	48	each	each	DET
fbem-26234	100	49	citizen	citizen	NOUN
fbem-26234	100	50	,	,	PUNCT
fbem-26234	100	51	to	to	ADP
fbem-26234	100	52	the	the	DET
fbem-26234	100	53	195	195	NUM
fbem-26234	100	54	enterprise	enterprise	NOUN
fbem-26234	100	55	,	,	PUNCT
fbem-26234	100	56	and	and	CCONJ
fbem-26234	100	57	then	then	ADV
fbem-26234	100	58	to	to	ADP
fbem-26234	100	59	the	the	DET
fbem-26234	100	60	entire	entire	ADJ
fbem-26234	100	61	national	national	ADJ
fbem-26234	100	62	level	level	NOUN
fbem-26234	100	63	,	,	PUNCT
fbem-26234	100	64	can	can	AUX
fbem-26234	100	65	not	not	PART
fbem-26234	100	66	be	be	AUX
fbem-26234	100	67	separated	separate	VERB
fbem-26234	100	68	from	from	ADP
fbem-26234	100	69	the	the	DET
fbem-26234	100	70	efforts	effort	NOUN
fbem-26234	100	71	of	of	ADP
fbem-26234	100	72	each	each	DET
fbem-26234	100	73	tiny	tiny	ADJ
fbem-26234	100	74	individual	individual	NOUN
fbem-26234	100	75	.	.	PUNCT
fbem-26234	101	1	5	5	X
fbem-26234	101	2	.	.	X
fbem-26234	101	3	conclusion	conclusion	NOUN
fbem-26234	101	4	to	to	PART
fbem-26234	101	5	summarize	summarize	VERB
fbem-26234	101	6	,	,	PUNCT
fbem-26234	101	7	cross	cross	ADJ
fbem-26234	101	8	-	-	ADJ
fbem-26234	101	9	border	border	ADJ
fbem-26234	101	10	tax	tax	NOUN
fbem-26234	101	11	planning	planning	NOUN
fbem-26234	101	12	,	,	PUNCT
fbem-26234	101	13	as	as	ADP
fbem-26234	101	14	an	an	DET
fbem-26234	101	15	effective	effective	ADJ
fbem-26234	101	16	means	mean	NOUN
fbem-26234	101	17	for	for	ADP
fbem-26234	101	18	modern	modern	ADJ
fbem-26234	101	19	enterprises	enterprise	NOUN
fbem-26234	101	20	to	to	PART
fbem-26234	101	21	reduce	reduce	VERB
fbem-26234	101	22	their	their	PRON
fbem-26234	101	23	tax	tax	NOUN
fbem-26234	101	24	burden	burden	NOUN
fbem-26234	101	25	,	,	PUNCT
fbem-26234	101	26	has	have	VERB
fbem-26234	101	27	a	a	DET
fbem-26234	101	28	certain	certain	ADJ
fbem-26234	101	29	degree	degree	NOUN
fbem-26234	101	30	of	of	ADP
fbem-26234	101	31	legitimacy	legitimacy	NOUN
fbem-26234	101	32	,	,	PUNCT
fbem-26234	101	33	but	but	CCONJ
fbem-26234	101	34	it	it	PRON
fbem-26234	101	35	also	also	ADV
fbem-26234	101	36	faces	face	VERB
fbem-26234	101	37	risks	risk	NOUN
fbem-26234	101	38	at	at	ADP
fbem-26234	101	39	the	the	DET
fbem-26234	101	40	legal	legal	ADJ
fbem-26234	101	41	,	,	PUNCT
fbem-26234	101	42	economic	economic	ADJ
fbem-26234	101	43	and	and	CCONJ
fbem-26234	101	44	social	social	ADJ
fbem-26234	101	45	levels	level	NOUN
fbem-26234	101	46	in	in	ADP
fbem-26234	101	47	the	the	DET
fbem-26234	101	48	context	context	NOUN
fbem-26234	101	49	of	of	ADP
fbem-26234	101	50	an	an	DET
fbem-26234	101	51	increasingly	increasingly	ADV
fbem-26234	101	52	complex	complex	ADJ
fbem-26234	101	53	international	international	ADJ
fbem-26234	101	54	tax	tax	NOUN
fbem-26234	101	55	environment	environment	NOUN
fbem-26234	101	56	.	.	PUNCT
fbem-26234	102	1	through	through	ADP
fbem-26234	102	2	the	the	DET
fbem-26234	102	3	case	case	NOUN
fbem-26234	102	4	study	study	NOUN
fbem-26234	102	5	of	of	ADP
fbem-26234	102	6	apple	apple	NOUN
fbem-26234	102	7	,	,	PUNCT
fbem-26234	102	8	we	we	PRON
fbem-26234	102	9	can	can	AUX
fbem-26234	102	10	see	see	VERB
fbem-26234	102	11	that	that	SCONJ
fbem-26234	102	12	multinational	multinational	ADJ
fbem-26234	102	13	corporations	corporation	NOUN
fbem-26234	102	14	have	have	VERB
fbem-26234	102	15	both	both	CCONJ
fbem-26234	102	16	successful	successful	ADJ
fbem-26234	102	17	experiences	experience	NOUN
fbem-26234	102	18	and	and	CCONJ
fbem-26234	102	19	disputes	dispute	NOUN
fbem-26234	102	20	caused	cause	VERB
fbem-26234	102	21	by	by	ADP
fbem-26234	102	22	malicious	malicious	ADJ
fbem-26234	102	23	tax	tax	NOUN
fbem-26234	102	24	avoidance	avoidance	NOUN
fbem-26234	102	25	in	in	ADP
fbem-26234	102	26	the	the	DET
fbem-26234	102	27	process	process	NOUN
fbem-26234	102	28	of	of	ADP
fbem-26234	102	29	tax	tax	NOUN
fbem-26234	102	30	planning	planning	NOUN
fbem-26234	102	31	by	by	ADP
fbem-26234	102	32	utilizing	utilize	VERB
fbem-26234	102	33	differences	difference	NOUN
fbem-26234	102	34	in	in	ADP
fbem-26234	102	35	tax	tax	NOUN
fbem-26234	102	36	jurisdictions	jurisdiction	NOUN
fbem-26234	102	37	.	.	PUNCT
fbem-26234	103	1	for	for	ADP
fbem-26234	103	2	chinese	chinese	ADJ
fbem-26234	103	3	enterprises	enterprise	NOUN
fbem-26234	103	4	,	,	PUNCT
fbem-26234	103	5	international	international	ADJ
fbem-26234	103	6	tax	tax	NOUN
fbem-26234	103	7	planning	planning	NOUN
fbem-26234	103	8	needs	need	VERB
fbem-26234	103	9	to	to	PART
fbem-26234	103	10	be	be	AUX
fbem-26234	103	11	carried	carry	VERB
fbem-26234	103	12	out	out	ADP
fbem-26234	103	13	within	within	ADP
fbem-26234	103	14	a	a	DET
fbem-26234	103	15	legal	legal	ADJ
fbem-26234	103	16	framework	framework	NOUN
fbem-26234	103	17	and	and	CCONJ
fbem-26234	103	18	pay	pay	VERB
fbem-26234	103	19	attention	attention	NOUN
fbem-26234	103	20	to	to	ADP
fbem-26234	103	21	changes	change	NOUN
fbem-26234	103	22	in	in	ADP
fbem-26234	103	23	global	global	ADJ
fbem-26234	103	24	tax	tax	NOUN
fbem-26234	103	25	policies	policy	NOUN
fbem-26234	103	26	to	to	PART
fbem-26234	103	27	avoid	avoid	VERB
fbem-26234	103	28	legal	legal	ADJ
fbem-26234	103	29	and	and	CCONJ
fbem-26234	103	30	reputational	reputational	ADJ
fbem-26234	103	31	risks	risk	NOUN
fbem-26234	103	32	arising	arise	VERB
fbem-26234	103	33	from	from	ADP
fbem-26234	103	34	improper	improper	ADJ
fbem-26234	103	35	planning	planning	NOUN
fbem-26234	103	36	.	.	PUNCT
fbem-26234	104	1	looking	look	VERB
fbem-26234	104	2	ahead	ahead	ADV
fbem-26234	104	3	,	,	PUNCT
fbem-26234	104	4	establishing	establish	VERB
fbem-26234	104	5	a	a	DET
fbem-26234	104	6	sound	sound	ADJ
fbem-26234	104	7	tax	tax	NOUN
fbem-26234	104	8	compliance	compliance	NOUN
fbem-26234	104	9	system	system	NOUN
fbem-26234	104	10	and	and	CCONJ
fbem-26234	104	11	improving	improve	VERB
fbem-26234	104	12	tax	tax	NOUN
fbem-26234	104	13	transparency	transparency	NOUN
fbem-26234	104	14	will	will	AUX
fbem-26234	104	15	be	be	AUX
fbem-26234	104	16	the	the	DET
fbem-26234	104	17	key	key	NOUN
fbem-26234	104	18	to	to	ADP
fbem-26234	104	19	sustainable	sustainable	ADJ
fbem-26234	104	20	development	development	NOUN
fbem-26234	104	21	in	in	ADP
fbem-26234	104	22	the	the	DET
fbem-26234	104	23	context	context	NOUN
fbem-26234	104	24	of	of	ADP
fbem-26234	104	25	globalization	globalization	NOUN
fbem-26234	104	26	.	.	PUNCT
fbem-26234	105	1	references	reference	NOUN
fbem-26234	105	2	[	[	X
fbem-26234	105	3	1	1	NUM
fbem-26234	105	4	]	]	X
fbem-26234	105	5	g.	g.	PROPN
fbem-26234	105	6	sun	sun	PROPN
fbem-26234	105	7	.	.	PUNCT
fbem-26234	106	1	media	medium	NOUN
fbem-26234	106	2	management	management	NOUN
fbem-26234	106	3	strategy	strategy	NOUN
fbem-26234	106	4	of	of	ADP
fbem-26234	106	5	japanese	japanese	ADJ
fbem-26234	106	6	home	home	NOUN
fbem-26234	106	7	game	game	NOUN
fbem-26234	106	8	console	console	NOUN
fbem-26234	106	9	companies	company	NOUN
fbem-26234	106	10	--	--	PUNCT
fbem-26234	106	11	the	the	DET
fbem-26234	106	12	case	case	NOUN
fbem-26234	106	13	of	of	ADP
fbem-26234	106	14	nintendo	nintendo	NOUN
fbem-26234	107	1	[	[	X
fbem-26234	107	2	j	j	X
fbem-26234	107	3	]	]	X
fbem-26234	107	4	.	.	PUNCT
fbem-26234	108	1	social	social	ADJ
fbem-26234	108	2	scientist	scientist	NOUN
fbem-26234	108	3	,	,	PUNCT
fbem-26234	108	4	2019(08):48	2019(08):48	NUM
fbem-26234	108	5	-	-	SYM
fbem-26234	108	6	53	53	NUM
fbem-26234	108	7	.	.	PUNCT
fbem-26234	109	1	[	[	X
fbem-26234	109	2	2	2	X
fbem-26234	109	3	]	]	PUNCT
fbem-26234	109	4	zheng	zheng	PROPN
fbem-26234	109	5	yi	yi	PROPN
fbem-26234	109	6	-	-	PUNCT
fbem-26234	109	7	wei	wei	PROPN
fbem-26234	109	8	.	.	PUNCT
fbem-26234	110	1	changes	change	NOUN
fbem-26234	110	2	in	in	ADP
fbem-26234	110	3	international	international	ADJ
fbem-26234	110	4	market	market	NOUN
fbem-26234	110	5	structure	structure	NOUN
fbem-26234	110	6	and	and	CCONJ
fbem-26234	110	7	innovation	innovation	NOUN
fbem-26234	110	8	of	of	ADP
fbem-26234	110	9	japanese	japanese	ADJ
fbem-26234	110	10	game	game	NOUN
fbem-26234	110	11	industry	industry	NOUN
fbem-26234	111	1	[	[	X
fbem-26234	111	2	j	j	X
fbem-26234	111	3	]	]	X
fbem-26234	111	4	.	.	PUNCT
fbem-26234	112	1	japan	japan	PROPN
fbem-26234	112	2	studies	studies	PROPN
fbem-26234	112	3	,	,	PUNCT
fbem-26234	112	4	2011(01):44	2011(01):44	NUM
fbem-26234	112	5	-	-	SYM
fbem-26234	112	6	48	48	NUM
fbem-26234	112	7	.	.	PUNCT
fbem-26234	113	1	doi:10.16496	doi:10.16496	NOUN
fbem-26234	113	2	/	/	SYM
fbem-26234	113	3	j.cnki.rbyj.2011.01.015	j.cnki.rbyj.2011.01.015	PROPN
fbem-26234	113	4	.	.	PUNCT
fbem-26234	114	1	[	[	X
fbem-26234	114	2	3	3	X
fbem-26234	114	3	]	]	PUNCT
fbem-26234	114	4	pang	pang	NOUN
fbem-26234	114	5	yi	yi	PROPN
fbem-26234	114	6	-	-	PUNCT
fbem-26234	114	7	pei	pei	PROPN
fbem-26234	114	8	.	.	PUNCT
fbem-26234	115	1	the	the	DET
fbem-26234	115	2	development	development	NOUN
fbem-26234	115	3	trend	trend	NOUN
fbem-26234	115	4	of	of	ADP
fbem-26234	115	5	games	game	NOUN
fbem-26234	115	6	in	in	ADP
fbem-26234	115	7	the	the	DET
fbem-26234	115	8	new	new	ADJ
fbem-26234	115	9	media	medium	NOUN
fbem-26234	115	10	era	era	NOUN
fbem-26234	116	1	[	[	X
fbem-26234	116	2	j	j	X
fbem-26234	116	3	]	]	X
fbem-26234	116	4	.	.	PUNCT
fbem-26234	117	1	young	young	ADJ
fbem-26234	117	2	reporter	reporter	NOUN
fbem-26234	117	3	,	,	PUNCT
fbem-26234	117	4	2015(14):69	2015(14):69	NUM
fbem-26234	117	5	-	-	SYM
fbem-26234	117	6	70	70	NUM
fbem-26234	117	7	.	.	PUNCT
fbem-26234	118	1	doi:10.15997	doi:10.15997	NOUN
fbem-26234	118	2	/	/	SYM
fbem-26234	118	3	j.cnki.qnjz.2015.14.051	j.cnki.qnjz.2015.14.051	PROPN
fbem-26234	118	4	.	.	PUNCT
fbem-26234	119	1	[	[	X
fbem-26234	119	2	4	4	NUM
fbem-26234	119	3	]	]	X
fbem-26234	119	4	chenyang	chenyang	PROPN
fbem-26234	119	5	huang	huang	PROPN
fbem-26234	119	6	.	.	PUNCT
fbem-26234	119	7	strategic	strategic	ADJ
fbem-26234	119	8	research	research	NOUN
fbem-26234	119	9	on	on	ADP
fbem-26234	119	10	nintendo	nintendo	NOUN
fbem-26234	119	11	's	's	PART
fbem-26234	119	12	entry	entry	NOUN
fbem-26234	119	13	into	into	ADP
fbem-26234	119	14	the	the	DET
fbem-26234	119	15	mobile	mobile	ADJ
fbem-26234	119	16	game	game	NOUN
fbem-26234	119	17	industry	industry	NOUN
fbem-26234	120	1	[	[	X
fbem-26234	120	2	d	d	X
fbem-26234	120	3	]	]	X
fbem-26234	120	4	.	.	PUNCT
fbem-26234	121	1	yanbian	yanbian	ADJ
fbem-26234	121	2	university	university	NOUN
fbem-26234	121	3	,	,	PUNCT
fbem-26234	121	4	2017	2017	NUM
fbem-26234	121	5	.	.	PUNCT
fbem-26234	122	1	[	[	X
fbem-26234	122	2	5	5	NUM
fbem-26234	122	3	]	]	PUNCT
fbem-26234	122	4	nintendo	nintendo	NOUN
fbem-26234	122	5	's	's	PART
fbem-26234	122	6	handheld	handheld	ADJ
fbem-26234	122	7	26	26	NUM
fbem-26234	122	8	years	year	NOUN
fbem-26234	123	1	[	[	X
fbem-26234	123	2	j	j	X
fbem-26234	123	3	]	]	X
fbem-26234	123	4	.	.	PUNCT
fbem-26234	124	1	communication	communication	NOUN
fbem-26234	124	2	technology	technology	NOUN
fbem-26234	124	3	,	,	PUNCT
fbem-26234	124	4	2006(08):106	2006(08):106	NUM
fbem-26234	124	5	-	-	SYM
fbem-26234	124	6	107	107	NUM
fbem-26234	124	7	.	.	PUNCT