id	sid	tid	token	lemma	pos
iiclr-17676	1	1	automatic	automatic	ADJ
iiclr-17676	1	2	information	information	NOUN
iiclr-17676	1	3	exchange	exchange	NOUN
iiclr-17676	1	4	as	as	ADP
iiclr-17676	1	5	a	a	DET
iiclr-17676	1	6	multilateral	multilateral	ADJ
iiclr-17676	1	7	solution	solution	NOUN
iiclr-17676	1	8	to	to	ADP
iiclr-17676	1	9	tax	tax	VERB
iiclr-17676	1	10	havens	haven	NOUN
iiclr-17676	1	11	automatic	automatic	ADJ
iiclr-17676	1	12	information	information	NOUN
iiclr-17676	1	13	exchange	exchange	NOUN
iiclr-17676	1	14	as	as	ADP
iiclr-17676	1	15	a	a	DET
iiclr-17676	1	16	multilateral	multilateral	ADJ
iiclr-17676	1	17	solution	solution	NOUN
iiclr-17676	1	18	to	to	ADP
iiclr-17676	1	19	tax	tax	NOUN
iiclr-17676	1	20	havens	haven	NOUN
iiclr-17676	1	21	tyler	tyler	PROPN
iiclr-17676	1	22	j.	j.	PROPN
iiclr-17676	1	23	winkleman	winkleman	PROPN
iiclr-17676	1	24	*	*	PROPN
iiclr-17676	1	25	"	"	PUNCT
iiclr-17676	1	26	in	in	ADP
iiclr-17676	1	27	theoretical	theoretical	ADJ
iiclr-17676	1	28	physics	physics	NOUN
iiclr-17676	1	29	,	,	PUNCT
iiclr-17676	1	30	dark	dark	ADJ
iiclr-17676	1	31	matter	matter	NOUN
iiclr-17676	1	32	is	be	AUX
iiclr-17676	1	33	the	the	DET
iiclr-17676	1	34	stuff	stuff	NOUN
iiclr-17676	1	35	in	in	ADP
iiclr-17676	1	36	the	the	DET
iiclr-17676	1	37	universe	universe	NOUN
iiclr-17676	1	38	that	that	PRON
iiclr-17676	1	39	we	we	PRON
iiclr-17676	1	40	can	can	AUX
iiclr-17676	1	41	identify	identify	VERB
iiclr-17676	1	42	only	only	ADV
iiclr-17676	1	43	by	by	ADP
iiclr-17676	1	44	its	its	PRON
iiclr-17676	1	45	gravitational	gravitational	ADJ
iiclr-17676	1	46	pull	pull	NOUN
iiclr-17676	1	47	.	.	PUNCT
iiclr-17676	2	1	[	[	X
iiclr-17676	2	2	in	in	ADP
iiclr-17676	2	3	theoretical	theoretical	ADJ
iiclr-17676	2	4	economics	economic	NOUN
iiclr-17676	2	5	]	]	PUNCT
iiclr-17676	2	6	,	,	PUNCT
iiclr-17676	2	7	dark	dark	ADJ
iiclr-17676	2	8	matter	matter	NOUN
iiclr-17676	2	9	is	be	AUX
iiclr-17676	2	10	foreign	foreign	ADJ
iiclr-17676	2	11	wealth	wealth	NOUN
iiclr-17676	2	12	,	,	PUNCT
iiclr-17676	2	13	the	the	DET
iiclr-17676	2	14	existence	existence	NOUN
iiclr-17676	2	15	of	of	ADP
iiclr-17676	2	16	which	which	PRON
iiclr-17676	2	17	we	we	PRON
iiclr-17676	2	18	can	can	AUX
iiclr-17676	2	19	infer	infer	VERB
iiclr-17676	2	20	from	from	ADP
iiclr-17676	2	21	the	the	DET
iiclr-17676	2	22	income	income	NOUN
iiclr-17676	2	23	it	it	PRON
iiclr-17676	2	24	provides	provide	VERB
iiclr-17676	2	25	.	.	PUNCT
iiclr-17676	2	26	"	"	PUNCT
iiclr-17676	2	27	'	'	PUNCT
iiclr-17676	2	28	on	on	ADP
iiclr-17676	2	29	april	april	PROPN
iiclr-17676	2	30	9	9	NUM
iiclr-17676	2	31	,	,	PUNCT
iiclr-17676	2	32	1998	1998	NUM
iiclr-17676	2	33	,	,	PUNCT
iiclr-17676	2	34	the	the	DET
iiclr-17676	2	35	organization	organization	NOUN
iiclr-17676	2	36	for	for	ADP
iiclr-17676	2	37	economic	economic	ADJ
iiclr-17676	2	38	cooperation	cooperation	NOUN
iiclr-17676	2	39	and	and	CCONJ
iiclr-17676	2	40	development	development	NOUN
iiclr-17676	2	41	(	(	PUNCT
iiclr-17676	2	42	oecd	oecd	PROPN
iiclr-17676	2	43	)	)	PUNCT
iiclr-17676	2	44	issued	issue	VERB
iiclr-17676	2	45	a	a	DET
iiclr-17676	2	46	report	report	NOUN
iiclr-17676	2	47	spotlighting	spotlight	VERB
iiclr-17676	2	48	countries	country	NOUN
iiclr-17676	2	49	that	that	PRON
iiclr-17676	2	50	facilitate	facilitate	VERB
iiclr-17676	2	51	the	the	DET
iiclr-17676	2	52	accumulation	accumulation	NOUN
iiclr-17676	2	53	of	of	ADP
iiclr-17676	2	54	dark	dark	ADJ
iiclr-17676	2	55	matter.2	matter.2	PROPN
iiclr-17676	2	56	generally	generally	ADV
iiclr-17676	2	57	referred	refer	VERB
iiclr-17676	2	58	to	to	ADP
iiclr-17676	2	59	as	as	ADP
iiclr-17676	2	60	"	"	PUNCT
iiclr-17676	2	61	tax	tax	NOUN
iiclr-17676	2	62	havens	haven	NOUN
iiclr-17676	2	63	,	,	PUNCT
iiclr-17676	2	64	"	"	PUNCT
iiclr-17676	2	65	these	these	DET
iiclr-17676	2	66	countries	country	NOUN
iiclr-17676	2	67	are	be	AUX
iiclr-17676	2	68	problematic	problematic	ADJ
iiclr-17676	2	69	not	not	PART
iiclr-17676	2	70	only	only	ADV
iiclr-17676	2	71	to	to	ADP
iiclr-17676	2	72	economists	economist	NOUN
iiclr-17676	2	73	,	,	PUNCT
iiclr-17676	2	74	who	who	PRON
iiclr-17676	2	75	are	be	AUX
iiclr-17676	2	76	forced	force	VERB
iiclr-17676	2	77	to	to	PART
iiclr-17676	2	78	infer	infer	VERB
iiclr-17676	2	79	the	the	DET
iiclr-17676	2	80	amount	amount	NOUN
iiclr-17676	2	81	of	of	ADP
iiclr-17676	2	82	wealth	wealth	NOUN
iiclr-17676	2	83	held	hold	VERB
iiclr-17676	2	84	within	within	ADP
iiclr-17676	2	85	their	their	PRON
iiclr-17676	2	86	jurisdictions	jurisdiction	NOUN
iiclr-17676	2	87	,	,	PUNCT
iiclr-17676	2	88	but	but	CCONJ
iiclr-17676	2	89	also	also	ADV
iiclr-17676	2	90	to	to	ADP
iiclr-17676	2	91	the	the	DET
iiclr-17676	2	92	international	international	ADJ
iiclr-17676	2	93	community;3	community;3	PROPN
iiclr-17676	2	94	tax	tax	NOUN
iiclr-17676	2	95	havens	haven	NOUN
iiclr-17676	2	96	facilitate	facilitate	VERB
iiclr-17676	2	97	tax	tax	NOUN
iiclr-17676	2	98	avoidance	avoidance	NOUN
iiclr-17676	2	99	,	,	PUNCT
iiclr-17676	2	100	tax	tax	NOUN
iiclr-17676	2	101	evasion	evasion	NOUN
iiclr-17676	2	102	,	,	PUNCT
iiclr-17676	2	103	and	and	CCONJ
iiclr-17676	2	104	criminal	criminal	ADJ
iiclr-17676	2	105	activity	activity	NOUN
iiclr-17676	2	106	,	,	PUNCT
iiclr-17676	2	107	such	such	ADJ
iiclr-17676	2	108	as	as	ADP
iiclr-17676	2	109	money	money	NOUN
iiclr-17676	2	110	laundering	laundering	NOUN
iiclr-17676	2	111	and	and	CCONJ
iiclr-17676	2	112	embezzlement.4	embezzlement.4	ADJ
iiclr-17676	2	113	tax	tax	NOUN
iiclr-17676	2	114	avoidance	avoidance	NOUN
iiclr-17676	2	115	and	and	CCONJ
iiclr-17676	2	116	tax	tax	NOUN
iiclr-17676	2	117	evasion	evasion	NOUN
iiclr-17676	2	118	jeopardize	jeopardize	VERB
iiclr-17676	2	119	government	government	NOUN
iiclr-17676	2	120	revenues	revenue	NOUN
iiclr-17676	2	121	worldwide	worldwide	ADV
iiclr-17676	2	122	.	.	PUNCT
iiclr-17676	3	1	5	5	NUM
iiclr-17676	3	2	u.s	u.s	PROPN
iiclr-17676	3	3	.	.	PROPN
iiclr-17676	3	4	revenue	revenue	NOUN
iiclr-17676	3	5	losses	loss	NOUN
iiclr-17676	3	6	have	have	AUX
iiclr-17676	3	7	been	be	AUX
iiclr-17676	3	8	estimated	estimate	VERB
iiclr-17676	3	9	at	at	ADP
iiclr-17676	3	10	$	$	SYM
iiclr-17676	3	11	100	100	NUM
iiclr-17676	3	12	billion	billion	NUM
iiclr-17676	3	13	a	a	DET
iiclr-17676	3	14	year	year	NOUN
iiclr-17676	3	15	,	,	PUNCT
iiclr-17676	3	16	and	and	CCONJ
iiclr-17676	3	17	6many	6many	NUM
iiclr-17676	3	18	european	european	ADJ
iiclr-17676	3	19	countries	country	NOUN
iiclr-17676	3	20	suffer	suffer	VERB
iiclr-17676	3	21	losses	loss	NOUN
iiclr-17676	3	22	exceeding	exceed	VERB
iiclr-17676	3	23	billions	billion	NOUN
iiclr-17676	3	24	of	of	ADP
iiclr-17676	3	25	euros	euro	NOUN
iiclr-17676	3	26	.	.	PUNCT
iiclr-17676	4	1	"	"	PUNCT
iiclr-17676	4	2	individually	individually	ADV
iiclr-17676	4	3	tax	tax	NOUN
iiclr-17676	4	4	havens	haven	NOUN
iiclr-17676	4	5	may	may	AUX
iiclr-17676	4	6	appear	appear	VERB
iiclr-17676	4	7	small	small	ADJ
iiclr-17676	4	8	and	and	CCONJ
iiclr-17676	4	9	insignificant	insignificant	ADJ
iiclr-17676	4	10	,	,	PUNCT
iiclr-17676	4	11	but	but	CCONJ
iiclr-17676	4	12	in	in	ADP
iiclr-17676	4	13	combination	combination	NOUN
iiclr-17676	4	14	they	they	PRON
iiclr-17676	4	15	play	play	VERB
iiclr-17676	4	16	an	an	DET
iiclr-17676	4	17	important	important	ADJ
iiclr-17676	4	18	role	role	NOUN
iiclr-17676	4	19	in	in	ADP
iiclr-17676	4	20	the	the	DET
iiclr-17676	4	21	world	world	NOUN
iiclr-17676	4	22	economy	economy	NOUN
iiclr-17676	4	23	.	.	PUNCT
iiclr-17676	5	1	",7	",7	PROPN
iiclr-17676	5	2	this	this	PRON
iiclr-17676	5	3	is	be	AUX
iiclr-17676	5	4	especially	especially	ADV
iiclr-17676	5	5	true	true	ADJ
iiclr-17676	5	6	in	in	ADP
iiclr-17676	5	7	the	the	DET
iiclr-17676	5	8	financial	financial	ADJ
iiclr-17676	5	9	services	service	NOUN
iiclr-17676	5	10	industry,8	industry,8	ADP
iiclr-17676	5	11	where	where	SCONJ
iiclr-17676	5	12	the	the	DET
iiclr-17676	5	13	use	use	NOUN
iiclr-17676	5	14	of	of	ADP
iiclr-17676	5	15	tax	tax	NOUN
iiclr-17676	5	16	havens	haven	NOUN
iiclr-17676	5	17	is	be	AUX
iiclr-17676	5	18	particularly	particularly	ADV
iiclr-17676	5	19	relevant.9	relevant.9	NOUN
iiclr-17676	5	20	because	because	SCONJ
iiclr-17676	5	21	all	all	DET
iiclr-17676	5	22	industries	industry	NOUN
iiclr-17676	5	23	utilize	utilize	VERB
iiclr-17676	5	24	banks	bank	NOUN
iiclr-17676	5	25	and	and	CCONJ
iiclr-17676	5	26	insurance	insurance	NOUN
iiclr-17676	5	27	companies	company	NOUN
iiclr-17676	5	28	,	,	PUNCT
iiclr-17676	5	29	the	the	DET
iiclr-17676	5	30	scope	scope	NOUN
iiclr-17676	5	31	of	of	ADP
iiclr-17676	5	32	the	the	DET
iiclr-17676	5	33	financial	financial	ADJ
iiclr-17676	5	34	services	service	NOUN
iiclr-17676	5	35	industry	industry	NOUN
iiclr-17676	5	36	and	and	CCONJ
iiclr-17676	5	37	the	the	DET
iiclr-17676	5	38	resulting	result	VERB
iiclr-17676	5	39	influence	influence	NOUN
iiclr-17676	5	40	of	of	ADP
iiclr-17676	5	41	tax	tax	NOUN
iiclr-17676	5	42	havens	haven	NOUN
iiclr-17676	5	43	on	on	ADP
iiclr-17676	5	44	the	the	DET
iiclr-17676	5	45	global	global	ADJ
iiclr-17676	5	46	economy	economy	NOUN
iiclr-17676	5	47	are	be	AUX
iiclr-17676	5	48	particularly	particularly	ADV
iiclr-17676	5	49	broad	broad	ADJ
iiclr-17676	5	50	.	.	PUNCT
iiclr-17676	6	1	10	10	NUM
iiclr-17676	6	2	for	for	ADP
iiclr-17676	6	3	example	example	NOUN
iiclr-17676	6	4	,	,	PUNCT
iiclr-17676	6	5	offshore	offshore	ADJ
iiclr-17676	6	6	entities	entity	NOUN
iiclr-17676	6	7	were	be	AUX
iiclr-17676	6	8	integral	integral	ADJ
iiclr-17676	6	9	to	to	ADP
iiclr-17676	6	10	the	the	DET
iiclr-17676	6	11	enron	enron	PROPN
iiclr-17676	6	12	and	and	CCONJ
iiclr-17676	6	13	bayou	bayou	PROPN
iiclr-17676	6	14	management	management	NOUN
iiclr-17676	6	15	*	*	PUNCT
iiclr-17676	6	16	j.d	j.d	PROPN
iiclr-17676	6	17	.	.	PROPN
iiclr-17676	6	18	candidate	candidate	NOUN
iiclr-17676	6	19	,	,	PUNCT
iiclr-17676	6	20	2012	2012	NUM
iiclr-17676	6	21	,	,	PUNCT
iiclr-17676	6	22	indiana	indiana	PROPN
iiclr-17676	6	23	university	university	PROPN
iiclr-17676	6	24	robert	robert	PROPN
iiclr-17676	6	25	h.	h.	PROPN
iiclr-17676	6	26	mckinney	mckinney	PROPN
iiclr-17676	6	27	school	school	PROPN
iiclr-17676	6	28	of	of	ADP
iiclr-17676	6	29	law	law	NOUN
iiclr-17676	6	30	;	;	PUNCT
iiclr-17676	6	31	b.s	b.s	PROPN
iiclr-17676	6	32	.	.	PROPN
iiclr-17676	6	33	,	,	PUNCT
iiclr-17676	6	34	2008	2008	NUM
iiclr-17676	6	35	,	,	PUNCT
iiclr-17676	6	36	grace	grace	NOUN
iiclr-17676	6	37	college	college	PROPN
iiclr-17676	6	38	,	,	PUNCT
iiclr-17676	6	39	winona	winona	PROPN
iiclr-17676	6	40	lake	lake	PROPN
iiclr-17676	6	41	,	,	PUNCT
iiclr-17676	6	42	indiana	indiana	PROPN
iiclr-17676	6	43	.	.	PUNCT
iiclr-17676	7	1	the	the	DET
iiclr-17676	7	2	author	author	NOUN
iiclr-17676	7	3	would	would	AUX
iiclr-17676	7	4	like	like	VERB
iiclr-17676	7	5	to	to	PART
iiclr-17676	7	6	thank	thank	VERB
iiclr-17676	7	7	his	his	PRON
iiclr-17676	7	8	wife	wife	NOUN
iiclr-17676	7	9	,	,	PUNCT
iiclr-17676	7	10	erin	erin	PROPN
iiclr-17676	7	11	,	,	PUNCT
iiclr-17676	7	12	for	for	ADP
iiclr-17676	7	13	her	her	PRON
iiclr-17676	7	14	support	support	NOUN
iiclr-17676	7	15	and	and	CCONJ
iiclr-17676	7	16	patience	patience	NOUN
iiclr-17676	7	17	;	;	PUNCT
iiclr-17676	7	18	his	his	PRON
iiclr-17676	7	19	family	family	NOUN
iiclr-17676	7	20	for	for	ADP
iiclr-17676	7	21	their	their	PRON
iiclr-17676	7	22	feedback	feedback	NOUN
iiclr-17676	7	23	and	and	CCONJ
iiclr-17676	7	24	encouragement	encouragement	NOUN
iiclr-17676	7	25	;	;	PUNCT
iiclr-17676	7	26	and	and	CCONJ
iiclr-17676	7	27	professor	professor	NOUN
iiclr-17676	7	28	peter	peter	PROPN
iiclr-17676	7	29	a.	a.	PROPN
iiclr-17676	7	30	prescott	prescott	PROPN
iiclr-17676	7	31	for	for	ADP
iiclr-17676	7	32	lending	lend	VERB
iiclr-17676	7	33	his	his	PRON
iiclr-17676	7	34	expertise	expertise	NOUN
iiclr-17676	7	35	in	in	ADP
iiclr-17676	7	36	international	international	ADJ
iiclr-17676	7	37	tax	tax	NOUN
iiclr-17676	7	38	law	law	NOUN
iiclr-17676	7	39	and	and	CCONJ
iiclr-17676	7	40	for	for	ADP
iiclr-17676	7	41	his	his	PRON
iiclr-17676	7	42	advice	advice	NOUN
iiclr-17676	7	43	at	at	ADP
iiclr-17676	7	44	the	the	DET
iiclr-17676	7	45	outset	outset	NOUN
iiclr-17676	7	46	of	of	ADP
iiclr-17676	7	47	this	this	DET
iiclr-17676	7	48	project	project	NOUN
iiclr-17676	7	49	.	.	PUNCT
iiclr-17676	8	1	1	1	X
iiclr-17676	8	2	.	.	X
iiclr-17676	8	3	america	america	PROPN
iiclr-17676	8	4	's	's	PART
iiclr-17676	8	5	dark	dark	ADJ
iiclr-17676	8	6	materials	material	NOUN
iiclr-17676	8	7	,	,	PUNCT
iiclr-17676	8	8	the	the	DET
iiclr-17676	8	9	economist	economist	NOUN
iiclr-17676	8	10	(	(	PUNCT
iiclr-17676	8	11	jan	jan	PROPN
iiclr-17676	8	12	.	.	PROPN
iiclr-17676	8	13	19	19	NUM
iiclr-17676	8	14	,	,	PUNCT
iiclr-17676	8	15	2006	2006	NUM
iiclr-17676	8	16	)	)	PUNCT
iiclr-17676	8	17	,	,	PUNCT
iiclr-17676	8	18	http	http	PROPN
iiclr-17676	8	19	:	:	PUNCT
iiclr-17676	8	20	i/	i/	NOUN
iiclr-17676	8	21	www.economist.com/node/5408129	www.economist.com/node/5408129	VERB
iiclr-17676	8	22	.	.	PUNCT
iiclr-17676	9	1	2	2	X
iiclr-17676	9	2	.	.	X
iiclr-17676	9	3	org	org	NOUN
iiclr-17676	9	4	.	.	PUNCT
iiclr-17676	10	1	for	for	ADP
iiclr-17676	10	2	econ	econ	PROPN
iiclr-17676	10	3	.	.	PUNCT
iiclr-17676	11	1	co	co	NOUN
iiclr-17676	11	2	-	-	NOUN
iiclr-17676	11	3	operation	operation	NOUN
iiclr-17676	11	4	&	&	CCONJ
iiclr-17676	11	5	dev	dev	PROPN
iiclr-17676	11	6	.	.	PROPN
iiclr-17676	11	7	,	,	PUNCT
iiclr-17676	11	8	harmful	harmful	ADJ
iiclr-17676	11	9	tax	tax	NOUN
iiclr-17676	11	10	competition	competition	NOUN
iiclr-17676	11	11	:	:	PUNCT
iiclr-17676	11	12	an	an	DET
iiclr-17676	11	13	emerging	emerge	VERB
iiclr-17676	11	14	global	global	ADJ
iiclr-17676	11	15	issue	issue	NOUN
iiclr-17676	11	16	,	,	PUNCT
iiclr-17676	11	17	(	(	PUNCT
iiclr-17676	11	18	1998	1998	NUM
iiclr-17676	11	19	)	)	PUNCT
iiclr-17676	11	20	,	,	PUNCT
iiclr-17676	11	21	http://www.oecd.org/dataoecd/33/0/1904176.pdf	http://www.oecd.org/dataoecd/33/0/1904176.pdf	VERB
iiclr-17676	11	22	[	[	X
iiclr-17676	11	23	hereinafter	hereinafter	NOUN
iiclr-17676	11	24	oecd	oecd	PROPN
iiclr-17676	11	25	]	]	X
iiclr-17676	11	26	.	.	PUNCT
iiclr-17676	12	1	3	3	X
iiclr-17676	12	2	.	.	X
iiclr-17676	12	3	ronen	ronen	PROPN
iiclr-17676	12	4	palan	palan	PROPN
iiclr-17676	12	5	et	et	PROPN
iiclr-17676	12	6	al	al	PROPN
iiclr-17676	12	7	.	.	PROPN
iiclr-17676	12	8	,	,	PUNCT
iiclr-17676	12	9	tax	tax	NOUN
iiclr-17676	12	10	havens	haven	NOUN
iiclr-17676	12	11	:	:	PUNCT
iiclr-17676	12	12	how	how	SCONJ
iiclr-17676	12	13	globalization	globalization	NOUN
iiclr-17676	12	14	really	really	ADV
iiclr-17676	12	15	works	work	VERB
iiclr-17676	12	16	238	238	NUM
iiclr-17676	12	17	(	(	PUNCT
iiclr-17676	12	18	eric	eric	PROPN
iiclr-17676	12	19	helleiner	helleiner	PROPN
iiclr-17676	12	20	&	&	CCONJ
iiclr-17676	12	21	jonathan	jonathan	PROPN
iiclr-17676	12	22	kirshner	kirshner	PROPN
iiclr-17676	12	23	eds	eds	PROPN
iiclr-17676	12	24	.	.	PROPN
iiclr-17676	12	25	,	,	PUNCT
iiclr-17676	12	26	2010	2010	NUM
iiclr-17676	12	27	)	)	PUNCT
iiclr-17676	12	28	.	.	PUNCT
iiclr-17676	13	1	4	4	X
iiclr-17676	13	2	.	.	X
iiclr-17676	14	1	i	i	PRON
iiclr-17676	14	2	d.	d.	PROPN
iiclr-17676	14	3	5	5	NUM
iiclr-17676	14	4	.	.	PUNCT
iiclr-17676	14	5	background	background	NOUN
iiclr-17676	14	6	info	info	NOUN
iiclr-17676	14	7	.	.	PUNCT
iiclr-17676	15	1	for	for	ADP
iiclr-17676	15	2	press	press	NOUN
iiclr-17676	15	3	briefing	briefing	NOUN
iiclr-17676	15	4	,	,	PUNCT
iiclr-17676	15	5	oecd	oecd	PROPN
iiclr-17676	15	6	,	,	PUNCT
iiclr-17676	15	7	promoting	promote	VERB
iiclr-17676	15	8	transparency	transparency	NOUN
iiclr-17676	15	9	and	and	CCONJ
iiclr-17676	15	10	exchange	exchange	NOUN
iiclr-17676	15	11	of	of	ADP
iiclr-17676	15	12	information	information	NOUN
iiclr-17676	15	13	for	for	ADP
iiclr-17676	15	14	tax	tax	NOUN
iiclr-17676	15	15	purposes	purpose	NOUN
iiclr-17676	15	16	,	,	PUNCT
iiclr-17676	15	17	para	para	NOUN
iiclr-17676	15	18	.	.	PUNCT
iiclr-17676	16	1	i	i	PRON
iiclr-17676	16	2	(	(	PUNCT
iiclr-17676	16	3	jan	jan	PROPN
iiclr-17676	16	4	.	.	PROPN
iiclr-17676	16	5	19	19	NUM
iiclr-17676	16	6	,	,	PUNCT
iiclr-17676	16	7	2010	2010	NUM
iiclr-17676	16	8	)	)	PUNCT
iiclr-17676	16	9	,	,	PUNCT
iiclr-17676	16	10	available	available	ADJ
iiclr-17676	16	11	at	at	ADP
iiclr-17676	16	12	http://www.oecd.org/	http://www.oecd.org/	X
iiclr-17676	16	13	dataoecd/26/28/44431965.pdf	dataoecd/26/28/44431965.pdf	PROPN
iiclr-17676	16	14	.	.	PUNCT
iiclr-17676	17	1	6	6	NUM
iiclr-17676	17	2	.	.	X
iiclr-17676	18	1	i	i	PRON
iiclr-17676	18	2	d.	d.	PROPN
iiclr-17676	18	3	7	7	NUM
iiclr-17676	18	4	.	.	PUNCT
iiclr-17676	18	5	palan	palan	PROPN
iiclr-17676	18	6	et	et	PROPN
iiclr-17676	18	7	al	al	PROPN
iiclr-17676	18	8	.	.	PROPN
iiclr-17676	18	9	,	,	PUNCT
iiclr-17676	18	10	supra	supra	PROPN
iiclr-17676	18	11	note	note	NOUN
iiclr-17676	18	12	3	3	NUM
iiclr-17676	18	13	,	,	PUNCT
iiclr-17676	18	14	at	at	ADP
iiclr-17676	18	15	3	3	NUM
iiclr-17676	18	16	.	.	NOUN
iiclr-17676	18	17	8	8	NUM
iiclr-17676	18	18	.	.	X
iiclr-17676	19	1	see	see	VERB
iiclr-17676	19	2	lynnley	lynnley	PROPN
iiclr-17676	19	3	browning	browning	PROPN
iiclr-17676	19	4	,	,	PUNCT
iiclr-17676	19	5	an	an	DET
iiclr-17676	19	6	offshore	offshore	NOUN
iiclr-17676	19	7	spotlightfor	spotlightfor	ADP
iiclr-17676	19	8	madoff	madoff	PROPN
iiclr-17676	19	9	,	,	PUNCT
iiclr-17676	19	10	n.y	n.y	PROPN
iiclr-17676	19	11	.	.	PROPN
iiclr-17676	19	12	times	times	PROPN
iiclr-17676	19	13	,	,	PUNCT
iiclr-17676	19	14	dec	dec	PROPN
iiclr-17676	19	15	.	.	PROPN
iiclr-17676	19	16	31	31	NUM
iiclr-17676	19	17	,	,	PUNCT
iiclr-17676	19	18	2008	2008	NUM
iiclr-17676	19	19	,	,	PUNCT
iiclr-17676	19	20	at	at	ADP
iiclr-17676	19	21	b1	b1	NOUN
iiclr-17676	19	22	.	.	PUNCT
iiclr-17676	20	1	9	9	X
iiclr-17676	20	2	.	.	X
iiclr-17676	21	1	i	i	PRON
iiclr-17676	21	2	d.	d.	PROPN
iiclr-17676	21	3	10	10	NUM
iiclr-17676	21	4	.	.	PUNCT
iiclr-17676	22	1	i	i	PRON
iiclr-17676	22	2	d.	d.	PROPN
iiclr-17676	22	3	ind	ind	PROPN
iiclr-17676	22	4	.	.	PUNCT
iiclr-17676	23	1	int'l	int'l	PROPN
iiclr-17676	23	2	&	&	CCONJ
iiclr-17676	23	3	comp	comp	PROPN
iiclr-17676	23	4	.	.	PUNCT
iiclr-17676	24	1	l.	l.	PROPN
iiclr-17676	24	2	rev	rev	PROPN
iiclr-17676	24	3	.	.	PUNCT
iiclr-17676	24	4	investment	investment	NOUN
iiclr-17676	24	5	scandals	scandal	NOUN
iiclr-17676	24	6	in	in	ADP
iiclr-17676	24	7	2001	2001	NUM
iiclr-17676	24	8	and	and	CCONJ
iiclr-17676	24	9	2005	2005	NUM
iiclr-17676	24	10	,	,	PUNCT
iiclr-17676	24	11	respectively.1	respectively.1	VERB
iiclr-17676	24	12	while	while	SCONJ
iiclr-17676	24	13	the	the	DET
iiclr-17676	24	14	oecd	oecd	PROPN
iiclr-17676	24	15	's	's	PART
iiclr-17676	24	16	report	report	NOUN
iiclr-17676	24	17	was	be	AUX
iiclr-17676	24	18	issued	issue	VERB
iiclr-17676	24	19	over	over	ADP
iiclr-17676	24	20	a	a	DET
iiclr-17676	24	21	decade	decade	NOUN
iiclr-17676	24	22	ago	ago	ADV
iiclr-17676	24	23	,	,	PUNCT
iiclr-17676	24	24	it	it	PRON
iiclr-17676	24	25	has	have	AUX
iiclr-17676	24	26	regained	regain	VERB
iiclr-17676	24	27	relevancy	relevancy	NOUN
iiclr-17676	24	28	since	since	SCONJ
iiclr-17676	24	29	the	the	DET
iiclr-17676	24	30	organization	organization	NOUN
iiclr-17676	24	31	's	's	PART
iiclr-17676	24	32	"	"	PUNCT
iiclr-17676	24	33	campaign	campaign	NOUN
iiclr-17676	24	34	to	to	PART
iiclr-17676	24	35	regulate	regulate	VERB
iiclr-17676	24	36	international	international	ADJ
iiclr-17676	24	37	tax	tax	NOUN
iiclr-17676	24	38	competition	competition	NOUN
iiclr-17676	24	39	"	"	PUNCT
iiclr-17676	24	40	failed	fail	VERB
iiclr-17676	24	41	in	in	ADP
iiclr-17676	24	42	2002.12	2002.12	NUM
iiclr-17676	24	43	"	"	PUNCT
iiclr-17676	24	44	the	the	DET
iiclr-17676	24	45	near	near	NOUN
iiclr-17676	24	46	-	-	PUNCT
iiclr-17676	24	47	collapse	collapse	NOUN
iiclr-17676	24	48	of	of	ADP
iiclr-17676	24	49	the	the	DET
iiclr-17676	24	50	west	west	NOUN
iiclr-17676	24	51	's	's	PART
iiclr-17676	24	52	banking	banking	NOUN
iiclr-17676	24	53	industry	industry	NOUN
iiclr-17676	25	1	[	[	X
iiclr-17676	25	2	in	in	ADP
iiclr-17676	25	3	2008	2008	NUM
iiclr-17676	25	4	]	]	PUNCT
iiclr-17676	25	5	has	have	AUX
iiclr-17676	25	6	drastically	drastically	ADV
iiclr-17676	25	7	increased	increase	VERB
iiclr-17676	25	8	governments	government	NOUN
iiclr-17676	25	9	'	'	PART
iiclr-17676	25	10	need	need	NOUN
iiclr-17676	25	11	to	to	PART
iiclr-17676	25	12	raise	raise	VERB
iiclr-17676	25	13	funds	fund	NOUN
iiclr-17676	25	14	,	,	PUNCT
iiclr-17676	25	15	brutally	brutally	ADV
iiclr-17676	25	16	exposed	expose	VERB
iiclr-17676	25	17	the	the	DET
iiclr-17676	25	18	risks	risk	NOUN
iiclr-17676	25	19	inherent	inherent	ADJ
iiclr-17676	25	20	in	in	ADP
iiclr-17676	25	21	small	small	ADJ
iiclr-17676	25	22	countries	country	NOUN
iiclr-17676	25	23	with	with	ADP
iiclr-17676	25	24	large	large	ADJ
iiclr-17676	25	25	financial	financial	ADJ
iiclr-17676	25	26	sectors	sector	NOUN
iiclr-17676	25	27	,	,	PUNCT
iiclr-17676	25	28	and	and	CCONJ
iiclr-17676	25	29	raised	raise	VERB
iiclr-17676	25	30	questions	question	NOUN
iiclr-17676	25	31	about	about	ADP
iiclr-17676	25	32	the	the	DET
iiclr-17676	25	33	role	role	NOUN
iiclr-17676	25	34	of	of	ADP
iiclr-17676	25	35	offshore	offshore	ADJ
iiclr-17676	25	36	centres	centre	NOUN
iiclr-17676	25	37	in	in	ADP
iiclr-17676	25	38	destabilizing	destabilize	VERB
iiclr-17676	25	39	the	the	DET
iiclr-17676	25	40	[	[	X
iiclr-17676	25	41	economic	economic	ADJ
iiclr-17676	25	42	]	]	PUNCT
iiclr-17676	25	43	system	system	NOUN
iiclr-17676	25	44	.	.	PUNCT
iiclr-17676	25	45	'	'	PUNCT
iiclr-17676	26	1	3	3	NUM
iiclr-17676	26	2	tax	tax	NOUN
iiclr-17676	26	3	havens	haven	NOUN
iiclr-17676	26	4	are	be	AUX
iiclr-17676	26	5	once	once	ADV
iiclr-17676	26	6	again	again	ADV
iiclr-17676	26	7	under	under	ADP
iiclr-17676	26	8	heavy	heavy	ADJ
iiclr-17676	26	9	attack,1	attack,1	NOUN
iiclr-17676	26	10	4	4	NUM
iiclr-17676	26	11	and	and	CCONJ
iiclr-17676	26	12	the	the	DET
iiclr-17676	26	13	oecd	oecd	PROPN
iiclr-17676	26	14	's	's	PART
iiclr-17676	26	15	report	report	NOUN
iiclr-17676	26	16	listed	list	VERB
iiclr-17676	26	17	four	four	NUM
iiclr-17676	26	18	key	key	ADJ
iiclr-17676	26	19	factors	factor	NOUN
iiclr-17676	26	20	to	to	PART
iiclr-17676	26	21	help	help	AUX
iiclr-17676	26	22	identify	identify	VERB
iiclr-17676	26	23	such	such	ADJ
iiclr-17676	26	24	harmful	harmful	ADJ
iiclr-17676	26	25	,	,	PUNCT
iiclr-17676	26	26	preferential	preferential	ADJ
iiclr-17676	26	27	regimes	regime	NOUN
iiclr-17676	26	28	.	.	PUNCT
iiclr-17676	26	29	15	15	NUM
iiclr-17676	26	30	this	this	DET
iiclr-17676	26	31	note	note	NOUN
iiclr-17676	26	32	focuses	focus	VERB
iiclr-17676	26	33	on	on	ADP
iiclr-17676	26	34	two	two	NUM
iiclr-17676	26	35	of	of	ADP
iiclr-17676	26	36	the	the	DET
iiclr-17676	26	37	four	four	NUM
iiclr-17676	26	38	listed	list	VERB
iiclr-17676	26	39	factors	factor	NOUN
iiclr-17676	26	40	-	-	PUNCT
iiclr-17676	26	41	lack	lack	NOUN
iiclr-17676	26	42	of	of	ADP
iiclr-17676	26	43	regime	regime	NOUN
iiclr-17676	26	44	transparency	transparency	NOUN
iiclr-17676	26	45	and	and	CCONJ
iiclr-17676	26	46	ineffective	ineffective	ADJ
iiclr-17676	26	47	exchange	exchange	NOUN
iiclr-17676	26	48	of	of	ADP
iiclr-17676	26	49	tax	tax	NOUN
iiclr-17676	26	50	information	information	NOUN
iiclr-17676	26	51	.	.	PUNCT
iiclr-17676	27	1	specifically	specifically	ADV
iiclr-17676	27	2	,	,	PUNCT
iiclr-17676	27	3	this	this	DET
iiclr-17676	27	4	note	note	NOUN
iiclr-17676	27	5	explores	explore	VERB
iiclr-17676	27	6	how	how	SCONJ
iiclr-17676	27	7	effective	effective	ADJ
iiclr-17676	27	8	exchange	exchange	NOUN
iiclr-17676	27	9	of	of	ADP
iiclr-17676	27	10	information	information	NOUN
iiclr-17676	27	11	can	can	AUX
iiclr-17676	27	12	remedy	remedy	VERB
iiclr-17676	27	13	the	the	DET
iiclr-17676	27	14	lack	lack	NOUN
iiclr-17676	27	15	of	of	ADP
iiclr-17676	27	16	transparency	transparency	NOUN
iiclr-17676	27	17	problem	problem	NOUN
iiclr-17676	27	18	.	.	PUNCT
iiclr-17676	28	1	part	part	NOUN
iiclr-17676	28	2	i	i	PRON
iiclr-17676	28	3	of	of	ADP
iiclr-17676	28	4	this	this	DET
iiclr-17676	28	5	note	note	NOUN
iiclr-17676	28	6	analyzes	analyze	VERB
iiclr-17676	28	7	tax	tax	NOUN
iiclr-17676	28	8	havens	haven	NOUN
iiclr-17676	28	9	,	,	PUNCT
iiclr-17676	28	10	their	their	PRON
iiclr-17676	28	11	characteristics	characteristic	NOUN
iiclr-17676	28	12	and	and	CCONJ
iiclr-17676	28	13	controversial	controversial	ADJ
iiclr-17676	28	14	nature	nature	NOUN
iiclr-17676	28	15	,	,	PUNCT
iiclr-17676	28	16	and	and	CCONJ
iiclr-17676	28	17	how	how	SCONJ
iiclr-17676	28	18	they	they	PRON
iiclr-17676	28	19	became	become	VERB
iiclr-17676	28	20	the	the	DET
iiclr-17676	28	21	subject	subject	NOUN
iiclr-17676	28	22	of	of	ADP
iiclr-17676	28	23	international	international	ADJ
iiclr-17676	28	24	scrutiny	scrutiny	NOUN
iiclr-17676	28	25	.	.	PUNCT
iiclr-17676	29	1	this	this	DET
iiclr-17676	29	2	part	part	NOUN
iiclr-17676	29	3	first	first	ADV
iiclr-17676	29	4	addresses	address	VERB
iiclr-17676	29	5	the	the	DET
iiclr-17676	29	6	difficulty	difficulty	NOUN
iiclr-17676	29	7	in	in	ADP
iiclr-17676	29	8	defining	define	VERB
iiclr-17676	29	9	tax	tax	NOUN
iiclr-17676	29	10	havens	haven	NOUN
iiclr-17676	29	11	and	and	CCONJ
iiclr-17676	29	12	discusses	discuss	VERB
iiclr-17676	29	13	their	their	PRON
iiclr-17676	29	14	typical	typical	ADJ
iiclr-17676	29	15	characteristics	characteristic	NOUN
iiclr-17676	29	16	;	;	PUNCT
iiclr-17676	29	17	16	16	NUM
iiclr-17676	29	18	it	it	PRON
iiclr-17676	29	19	then	then	ADV
iiclr-17676	29	20	examines	examine	VERB
iiclr-17676	29	21	statistics	statistic	NOUN
iiclr-17676	29	22	about	about	ADP
iiclr-17676	29	23	the	the	DET
iiclr-17676	29	24	relevance	relevance	NOUN
iiclr-17676	29	25	of	of	ADP
iiclr-17676	29	26	tax	tax	NOUN
iiclr-17676	29	27	havens	haven	NOUN
iiclr-17676	29	28	with	with	ADP
iiclr-17676	29	29	regard	regard	NOUN
iiclr-17676	29	30	to	to	ADP
iiclr-17676	29	31	the	the	DET
iiclr-17676	29	32	assets	asset	NOUN
iiclr-17676	29	33	held	hold	VERB
iiclr-17676	29	34	within	within	ADP
iiclr-17676	29	35	their	their	PRON
iiclr-17676	29	36	jurisdictions	jurisdiction	NOUN
iiclr-17676	29	37	.	.	PUNCT
iiclr-17676	30	1	7	7	NUM
iiclr-17676	30	2	next	next	ADV
iiclr-17676	30	3	,	,	PUNCT
iiclr-17676	30	4	this	this	DET
iiclr-17676	30	5	part	part	NOUN
iiclr-17676	30	6	chronicles	chronicle	VERB
iiclr-17676	30	7	the	the	DET
iiclr-17676	30	8	steps	step	NOUN
iiclr-17676	30	9	taken	take	VERB
iiclr-17676	30	10	by	by	ADP
iiclr-17676	30	11	the	the	DET
iiclr-17676	30	12	international	international	ADJ
iiclr-17676	30	13	community	community	NOUN
iiclr-17676	30	14	in	in	ADP
iiclr-17676	30	15	response	response	NOUN
iiclr-17676	30	16	to	to	ADP
iiclr-17676	30	17	the	the	DET
iiclr-17676	30	18	continual	continual	ADJ
iiclr-17676	30	19	shift	shift	NOUN
iiclr-17676	30	20	of	of	ADP
iiclr-17676	30	21	assets	asset	NOUN
iiclr-17676	30	22	into	into	ADP
iiclr-17676	30	23	tax	tax	NOUN
iiclr-17676	30	24	haven	haven	NOUN
iiclr-17676	30	25	jurisdictions	jurisdiction	NOUN
iiclr-17676	30	26	.	.	PUNCT
iiclr-17676	31	1	18	18	NUM
iiclr-17676	31	2	finally	finally	ADV
iiclr-17676	31	3	,	,	PUNCT
iiclr-17676	31	4	it	it	PRON
iiclr-17676	31	5	discusses	discuss	VERB
iiclr-17676	31	6	sovereignty	sovereignty	NOUN
iiclr-17676	31	7	,	,	PUNCT
iiclr-17676	31	8	the	the	DET
iiclr-17676	31	9	influence	influence	NOUN
iiclr-17676	31	10	of	of	ADP
iiclr-17676	31	11	sovereignty	sovereignty	NOUN
iiclr-17676	31	12	on	on	ADP
iiclr-17676	31	13	tax	tax	NOUN
iiclr-17676	31	14	related	relate	VERB
iiclr-17676	31	15	matters	matter	NOUN
iiclr-17676	31	16	,	,	PUNCT
iiclr-17676	31	17	and	and	CCONJ
iiclr-17676	31	18	why	why	SCONJ
iiclr-17676	31	19	tax	tax	NOUN
iiclr-17676	31	20	solutions	solution	NOUN
iiclr-17676	31	21	should	should	AUX
iiclr-17676	31	22	not	not	PART
iiclr-17676	31	23	implicate	implicate	VERB
iiclr-17676	31	24	nations	nation	NOUN
iiclr-17676	31	25	'	'	PART
iiclr-17676	31	26	sovereign	sovereign	ADJ
iiclr-17676	31	27	rights	right	NOUN
iiclr-17676	31	28	.	.	PUNCT
iiclr-17676	31	29	'	'	PUNCT
iiclr-17676	32	1	9	9	NUM
iiclr-17676	32	2	part	part	NOUN
iiclr-17676	32	3	ii	ii	PROPN
iiclr-17676	32	4	examines	examine	VERB
iiclr-17676	32	5	the	the	DET
iiclr-17676	32	6	steps	step	NOUN
iiclr-17676	32	7	taken	take	VERB
iiclr-17676	32	8	by	by	ADP
iiclr-17676	32	9	the	the	DET
iiclr-17676	32	10	oecd	oecd	PROPN
iiclr-17676	32	11	to	to	PART
iiclr-17676	32	12	support	support	VERB
iiclr-17676	32	13	regime	regime	NOUN
iiclr-17676	32	14	transparency	transparency	NOUN
iiclr-17676	32	15	and	and	CCONJ
iiclr-17676	32	16	the	the	DET
iiclr-17676	32	17	effective	effective	ADJ
iiclr-17676	32	18	exchange	exchange	NOUN
iiclr-17676	32	19	of	of	ADP
iiclr-17676	32	20	tax	tax	NOUN
iiclr-17676	32	21	information	information	NOUN
iiclr-17676	32	22	among	among	ADP
iiclr-17676	32	23	nations	nation	NOUN
iiclr-17676	32	24	.	.	PUNCT
iiclr-17676	33	1	this	this	DET
iiclr-17676	33	2	part	part	NOUN
iiclr-17676	33	3	first	first	ADV
iiclr-17676	33	4	provides	provide	VERB
iiclr-17676	33	5	a	a	DET
iiclr-17676	33	6	brief	brief	ADJ
iiclr-17676	33	7	history	history	NOUN
iiclr-17676	33	8	of	of	ADP
iiclr-17676	33	9	the	the	DET
iiclr-17676	33	10	oecd	oecd	PROPN
iiclr-17676	33	11	's	's	PART
iiclr-17676	33	12	campaign	campaign	NOUN
iiclr-17676	33	13	against	against	ADP
iiclr-17676	33	14	harmful	harmful	ADJ
iiclr-17676	33	15	,	,	PUNCT
iiclr-17676	33	16	preferential	preferential	ADJ
iiclr-17676	33	17	tax	tax	NOUN
iiclr-17676	33	18	regimes20	regimes20	NOUN
iiclr-17676	33	19	and	and	CCONJ
iiclr-17676	33	20	then	then	ADV
iiclr-17676	33	21	highlights	highlight	VERB
iiclr-17676	33	22	the	the	DET
iiclr-17676	33	23	primary	primary	ADJ
iiclr-17676	33	24	strength	strength	NOUN
iiclr-17676	33	25	of	of	ADP
iiclr-17676	33	26	the	the	DET
iiclr-17676	33	27	oecd	oecd	PROPN
iiclr-17676	33	28	's	's	PART
iiclr-17676	33	29	initiative	initiative	NOUN
iiclr-17676	33	30	-	-	PUNCT
iiclr-17676	33	31	its	its	PRON
iiclr-17676	33	32	inclusive	inclusive	ADJ
iiclr-17676	33	33	definition	definition	NOUN
iiclr-17676	33	34	of	of	ADP
iiclr-17676	33	35	key	key	ADJ
iiclr-17676	33	36	terms.21	terms.21	NOUN
iiclr-17676	33	37	finally	finally	ADV
iiclr-17676	33	38	,	,	PUNCT
iiclr-17676	33	39	this	this	DET
iiclr-17676	33	40	part	part	NOUN
iiclr-17676	33	41	discusses	discuss	VERB
iiclr-17676	33	42	the	the	DET
iiclr-17676	33	43	weaknesses	weakness	NOUN
iiclr-17676	33	44	of	of	ADP
iiclr-17676	33	45	the	the	DET
iiclr-17676	33	46	oecd	oecd	PROPN
iiclr-17676	33	47	's	's	PART
iiclr-17676	33	48	initiative	initiative	NOUN
iiclr-17676	33	49	,	,	PUNCT
iiclr-17676	33	50	highlighting	highlight	VERB
iiclr-17676	33	51	its	its	PRON
iiclr-17676	33	52	failures	failure	NOUN
iiclr-17676	33	53	to	to	PART
iiclr-17676	33	54	be	be	AUX
iiclr-17676	33	55	truly	truly	ADV
iiclr-17676	33	56	multilateral	multilateral	ADJ
iiclr-17676	33	57	and	and	CCONJ
iiclr-17676	33	58	to	to	PART
iiclr-17676	33	59	require	require	VERB
iiclr-17676	33	60	automatic	automatic	ADJ
iiclr-17676	33	61	exchange	exchange	NOUN
iiclr-17676	33	62	of	of	ADP
iiclr-17676	33	63	information.22	information.22	PROPN
iiclr-17676	33	64	part	part	PROPN
iiclr-17676	33	65	iii	iii	NOUN
iiclr-17676	33	66	examines	examine	VERB
iiclr-17676	33	67	the	the	DET
iiclr-17676	33	68	steps	step	NOUN
iiclr-17676	33	69	taken	take	VERB
iiclr-17676	33	70	by	by	ADP
iiclr-17676	33	71	the	the	DET
iiclr-17676	33	72	european	european	PROPN
iiclr-17676	33	73	union	union	PROPN
iiclr-17676	33	74	(	(	PUNCT
iiclr-17676	33	75	eu	eu	PROPN
iiclr-17676	33	76	)	)	PUNCT
iiclr-17676	33	77	to	to	PART
iiclr-17676	33	78	support	support	VERB
iiclr-17676	33	79	transparency	transparency	NOUN
iiclr-17676	33	80	and	and	CCONJ
iiclr-17676	33	81	the	the	DET
iiclr-17676	33	82	effective	effective	ADJ
iiclr-17676	33	83	exchange	exchange	NOUN
iiclr-17676	33	84	of	of	ADP
iiclr-17676	33	85	information	information	NOUN
iiclr-17676	33	86	.	.	PUNCT
iiclr-17676	34	1	this	this	DET
iiclr-17676	34	2	part	part	NOUN
iiclr-17676	34	3	highlights	highlight	VERB
iiclr-17676	34	4	the	the	DET
iiclr-17676	34	5	primary	primary	ADJ
iiclr-17676	34	6	strengths	strength	NOUN
iiclr-17676	34	7	of	of	ADP
iiclr-17676	34	8	the	the	DET
iiclr-17676	34	9	eu	eu	PROPN
iiclr-17676	34	10	's	's	PART
iiclr-17676	34	11	initiative	initiative	NOUN
iiclr-17676	34	12	,	,	PUNCT
iiclr-17676	34	13	which	which	PRON
iiclr-17676	34	14	are	be	AUX
iiclr-17676	34	15	its	its	PRON
iiclr-17676	34	16	call	call	NOUN
iiclr-17676	34	17	for	for	ADP
iiclr-17676	34	18	automatic	automatic	ADJ
iiclr-17676	34	19	11	11	NUM
iiclr-17676	34	20	.	.	PUNCT
iiclr-17676	35	1	i	i	PRON
iiclr-17676	35	2	d.	d.	PROPN
iiclr-17676	35	3	12	12	NUM
iiclr-17676	35	4	.	.	PUNCT
iiclr-17676	36	1	j.	j.	PROPN
iiclr-17676	36	2	c.	c.	PROPN
iiclr-17676	36	3	sharman	sharman	PROPN
iiclr-17676	36	4	,	,	PUNCT
iiclr-17676	36	5	havens	haven	NOUN
iiclr-17676	36	6	in	in	ADP
iiclr-17676	36	7	a	a	DET
iiclr-17676	36	8	storm	storm	NOUN
iiclr-17676	36	9	:	:	PUNCT
iiclr-17676	36	10	the	the	DET
iiclr-17676	36	11	struggle	struggle	NOUN
iiclr-17676	36	12	for	for	ADP
iiclr-17676	36	13	global	global	ADJ
iiclr-17676	36	14	tax	tax	NOUN
iiclr-17676	36	15	regulation	regulation	NOUN
iiclr-17676	36	16	1	1	NUM
iiclr-17676	36	17	(	(	PUNCT
iiclr-17676	36	18	peter	peter	PROPN
iiclr-17676	36	19	j.	j.	PROPN
iiclr-17676	36	20	katzenstein	katzenstein	PROPN
iiclr-17676	36	21	ed	ed	PROPN
iiclr-17676	36	22	.	.	PROPN
iiclr-17676	36	23	,	,	PUNCT
iiclr-17676	36	24	2006	2006	NUM
iiclr-17676	36	25	)	)	PUNCT
iiclr-17676	36	26	.	.	PUNCT
iiclr-17676	37	1	13	13	NUM
iiclr-17676	37	2	.	.	PUNCT
iiclr-17676	37	3	vanessa	vanessa	PROPN
iiclr-17676	37	4	houlder	houlder	PROPN
iiclr-17676	37	5	,	,	PUNCT
iiclr-17676	37	6	harbours	harbour	NOUN
iiclr-17676	37	7	of	of	ADP
iiclr-17676	37	8	resentment	resentment	NOUN
iiclr-17676	37	9	,	,	PUNCT
iiclr-17676	37	10	fin	fin	NOUN
iiclr-17676	37	11	.	.	PUNCT
iiclr-17676	37	12	times	times	PROPN
iiclr-17676	37	13	,	,	PUNCT
iiclr-17676	37	14	dec	dec	PROPN
iiclr-17676	37	15	.	.	PROPN
iiclr-17676	37	16	1	1	NUM
iiclr-17676	37	17	,	,	PUNCT
iiclr-17676	37	18	2008	2008	NUM
iiclr-17676	37	19	,	,	PUNCT
iiclr-17676	37	20	at	at	ADP
iiclr-17676	37	21	11	11	NUM
iiclr-17676	37	22	.	.	PUNCT
iiclr-17676	37	23	14	14	NUM
iiclr-17676	37	24	.	.	PUNCT
iiclr-17676	38	1	i	i	PRON
iiclr-17676	38	2	d.	d.	PROPN
iiclr-17676	38	3	15	15	NUM
iiclr-17676	38	4	.	.	PUNCT
iiclr-17676	39	1	see	see	VERB
iiclr-17676	39	2	infra	infra	NOUN
iiclr-17676	39	3	part	part	NOUN
iiclr-17676	39	4	i.a	i.a	PROPN
iiclr-17676	39	5	.	.	PROPN
iiclr-17676	39	6	16	16	NUM
iiclr-17676	39	7	.	.	PUNCT
iiclr-17676	40	1	see	see	VERB
iiclr-17676	40	2	infra	infra	NOUN
iiclr-17676	40	3	part	part	NOUN
iiclr-17676	40	4	i.a	i.a	PROPN
iiclr-17676	40	5	.	.	PROPN
iiclr-17676	40	6	17	17	NUM
iiclr-17676	40	7	.	.	PUNCT
iiclr-17676	41	1	see	see	VERB
iiclr-17676	41	2	infra	infra	NOUN
iiclr-17676	41	3	part	part	NOUN
iiclr-17676	41	4	i.b	i.b	PROPN
iiclr-17676	41	5	.	.	PROPN
iiclr-17676	41	6	18	18	NUM
iiclr-17676	41	7	.	.	PUNCT
iiclr-17676	42	1	see	see	VERB
iiclr-17676	42	2	infra	infra	NOUN
iiclr-17676	42	3	part	part	NOUN
iiclr-17676	42	4	i.c	i.c	PROPN
iiclr-17676	42	5	.	.	PROPN
iiclr-17676	42	6	19	19	NUM
iiclr-17676	42	7	.	.	PUNCT
iiclr-17676	43	1	see	see	VERB
iiclr-17676	43	2	infra	infra	NOUN
iiclr-17676	43	3	part	part	NOUN
iiclr-17676	43	4	i.d	i.d	PROPN
iiclr-17676	43	5	.	.	PROPN
iiclr-17676	43	6	20	20	NUM
iiclr-17676	43	7	.	.	PUNCT
iiclr-17676	44	1	see	see	VERB
iiclr-17676	44	2	infra	infra	NOUN
iiclr-17676	44	3	part	part	PROPN
iiclr-17676	44	4	ii	ii	PROPN
iiclr-17676	44	5	.	.	PROPN
iiclr-17676	44	6	21	21	NUM
iiclr-17676	44	7	.	.	PUNCT
iiclr-17676	45	1	see	see	VERB
iiclr-17676	45	2	infra	infra	NOUN
iiclr-17676	45	3	part	part	NOUN
iiclr-17676	45	4	ii.a	ii.a	NOUN
iiclr-17676	45	5	.	.	PUNCT
iiclr-17676	46	1	22	22	NUM
iiclr-17676	46	2	.	.	PUNCT
iiclr-17676	47	1	see	see	VERB
iiclr-17676	47	2	infra	infra	NOUN
iiclr-17676	47	3	part	part	NOUN
iiclr-17676	47	4	ii.b	ii.b	NOUN
iiclr-17676	47	5	.	.	PUNCT
iiclr-17676	48	1	[	[	X
iiclr-17676	48	2	vol	vol	NOUN
iiclr-17676	48	3	.	.	PUNCT
iiclr-17676	49	1	22:1	22:1	NUM
iiclr-17676	49	2	2012	2012	NUM
iiclr-17676	49	3	]	]	PUNCT
iiclr-17676	49	4	auto	auto	NOUN
iiclr-17676	49	5	info	info	NOUN
iiclr-17676	49	6	exch	exch	PROPN
iiclr-17676	49	7	as	as	ADP
iiclr-17676	49	8	multi	multi	X
iiclr-17676	49	9	soln	soln	NOUN
iiclr-17676	49	10	to	to	PART
iiclr-17676	49	11	tax	tax	NOUN
iiclr-17676	49	12	havens	haven	NOUN
iiclr-17676	49	13	195	195	NUM
iiclr-17676	49	14	exchange	exchange	NOUN
iiclr-17676	49	15	of	of	ADP
iiclr-17676	49	16	information	information	NOUN
iiclr-17676	49	17	and	and	CCONJ
iiclr-17676	49	18	its	its	PRON
iiclr-17676	49	19	multilateral	multilateral	ADJ
iiclr-17676	49	20	nature.23	nature.23	NOUN
iiclr-17676	49	21	this	this	DET
iiclr-17676	49	22	part	part	NOUN
iiclr-17676	49	23	also	also	ADV
iiclr-17676	49	24	discusses	discuss	VERB
iiclr-17676	49	25	the	the	DET
iiclr-17676	49	26	initiative	initiative	NOUN
iiclr-17676	49	27	's	's	PART
iiclr-17676	49	28	weaknesses	weakness	NOUN
iiclr-17676	49	29	,	,	PUNCT
iiclr-17676	49	30	including	include	VERB
iiclr-17676	49	31	the	the	DET
iiclr-17676	49	32	under	under	NOUN
iiclr-17676	49	33	-	-	PUNCT
iiclr-17676	49	34	inclusiveness	inclusiveness	NOUN
iiclr-17676	49	35	of	of	ADP
iiclr-17676	49	36	its	its	PRON
iiclr-17676	49	37	key	key	ADJ
iiclr-17676	49	38	defined	define	VERB
iiclr-17676	49	39	terms	term	NOUN
iiclr-17676	49	40	and	and	CCONJ
iiclr-17676	49	41	its	its	PRON
iiclr-17676	49	42	allowance	allowance	NOUN
iiclr-17676	49	43	of	of	ADP
iiclr-17676	49	44	a	a	DET
iiclr-17676	49	45	withholding	withholding	NOUN
iiclr-17676	49	46	tax	tax	NOUN
iiclr-17676	49	47	in	in	ADP
iiclr-17676	49	48	lieu	lieu	NOUN
iiclr-17676	49	49	of	of	ADP
iiclr-17676	49	50	automatic	automatic	ADJ
iiclr-17676	49	51	information	information	NOUN
iiclr-17676	49	52	exchange.24	exchange.24	NOUN
iiclr-17676	49	53	part	part	NOUN
iiclr-17676	49	54	iv	iv	NUM
iiclr-17676	49	55	offers	offer	VERB
iiclr-17676	49	56	a	a	DET
iiclr-17676	49	57	comparative	comparative	ADJ
iiclr-17676	49	58	analysis	analysis	NOUN
iiclr-17676	49	59	of	of	ADP
iiclr-17676	49	60	the	the	DET
iiclr-17676	49	61	actions	action	NOUN
iiclr-17676	49	62	taken	take	VERB
iiclr-17676	49	63	by	by	ADP
iiclr-17676	49	64	the	the	DET
iiclr-17676	49	65	oecd	oecd	PROPN
iiclr-17676	49	66	and	and	CCONJ
iiclr-17676	49	67	the	the	DET
iiclr-17676	49	68	eu	eu	PROPN
iiclr-17676	49	69	25	25	NUM
iiclr-17676	49	70	and	and	CCONJ
iiclr-17676	49	71	proposes	propose	VERB
iiclr-17676	49	72	a	a	DET
iiclr-17676	49	73	hybrid	hybrid	ADJ
iiclr-17676	49	74	approach	approach	NOUN
iiclr-17676	49	75	for	for	ADP
iiclr-17676	49	76	eradicating	eradicate	VERB
iiclr-17676	49	77	harmful	harmful	ADJ
iiclr-17676	49	78	,	,	PUNCT
iiclr-17676	49	79	preferential	preferential	ADJ
iiclr-17676	49	80	tax	tax	NOUN
iiclr-17676	49	81	regimes.26	regimes.26	ADJ
iiclr-17676	49	82	part	part	NOUN
iiclr-17676	49	83	v	v	ADP
iiclr-17676	49	84	addresses	address	NOUN
iiclr-17676	49	85	the	the	DET
iiclr-17676	49	86	political	political	ADJ
iiclr-17676	49	87	challenges	challenge	NOUN
iiclr-17676	49	88	of	of	ADP
iiclr-17676	49	89	enacting	enact	VERB
iiclr-17676	49	90	such	such	DET
iiclr-17676	49	91	an	an	DET
iiclr-17676	49	92	approach	approach	NOUN
iiclr-17676	49	93	,	,	PUNCT
iiclr-17676	49	94	primarily	primarily	ADV
iiclr-17676	49	95	,	,	PUNCT
iiclr-17676	49	96	a	a	DET
iiclr-17676	49	97	requisite	requisite	ADJ
iiclr-17676	49	98	change	change	NOUN
iiclr-17676	49	99	in	in	ADP
iiclr-17676	49	100	existing	exist	VERB
iiclr-17676	49	101	domestic	domestic	ADJ
iiclr-17676	49	102	secrecy	secrecy	NOUN
iiclr-17676	49	103	laws.27	laws.27	PROPN
iiclr-17676	49	104	it	it	PRON
iiclr-17676	49	105	also	also	ADV
iiclr-17676	49	106	discusses	discuss	VERB
iiclr-17676	49	107	how	how	SCONJ
iiclr-17676	49	108	the	the	DET
iiclr-17676	49	109	unrest	unrest	NOUN
iiclr-17676	49	110	in	in	ADP
iiclr-17676	49	111	the	the	DET
iiclr-17676	49	112	middle	middle	PROPN
iiclr-17676	49	113	east	east	PROPN
iiclr-17676	49	114	may	may	AUX
iiclr-17676	49	115	serve	serve	VERB
iiclr-17676	49	116	as	as	ADP
iiclr-17676	49	117	a	a	DET
iiclr-17676	49	118	conduit	conduit	NOUN
iiclr-17676	49	119	to	to	ADP
iiclr-17676	49	120	effectuating	effectuate	VERB
iiclr-17676	49	121	change	change	NOUN
iiclr-17676	49	122	in	in	ADP
iiclr-17676	49	123	secrecy	secrecy	NOUN
iiclr-17676	49	124	laws	law	NOUN
iiclr-17676	49	125	intemationally28	intemationally28	NOUN
iiclr-17676	49	126	and	and	CCONJ
iiclr-17676	49	127	how	how	SCONJ
iiclr-17676	49	128	ireland	ireland	NOUN
iiclr-17676	49	129	is	be	AUX
iiclr-17676	49	130	primed	prime	VERB
iiclr-17676	49	131	to	to	PART
iiclr-17676	49	132	serve	serve	VERB
iiclr-17676	49	133	as	as	ADP
iiclr-17676	49	134	an	an	DET
iiclr-17676	49	135	effective	effective	ADJ
iiclr-17676	49	136	leader	leader	NOUN
iiclr-17676	49	137	of	of	ADP
iiclr-17676	49	138	that	that	DET
iiclr-17676	49	139	change	change	NOUN
iiclr-17676	49	140	.	.	PUNCT
iiclr-17676	50	1	29	29	NUM
iiclr-17676	50	2	ultimately	ultimately	ADV
iiclr-17676	50	3	,	,	PUNCT
iiclr-17676	50	4	this	this	DET
iiclr-17676	50	5	note	note	NOUN
iiclr-17676	50	6	proposes	propose	VERB
iiclr-17676	50	7	that	that	SCONJ
iiclr-17676	50	8	,	,	PUNCT
iiclr-17676	50	9	in	in	ADP
iiclr-17676	50	10	the	the	DET
iiclr-17676	50	11	wake	wake	NOUN
iiclr-17676	50	12	of	of	ADP
iiclr-17676	50	13	the	the	DET
iiclr-17676	50	14	worldwide	worldwide	ADJ
iiclr-17676	50	15	financial	financial	ADJ
iiclr-17676	50	16	crisis	crisis	NOUN
iiclr-17676	50	17	,	,	PUNCT
iiclr-17676	50	18	there	there	PRON
iiclr-17676	50	19	exists	exist	VERB
iiclr-17676	50	20	a	a	DET
iiclr-17676	50	21	window	window	NOUN
iiclr-17676	50	22	of	of	ADP
iiclr-17676	50	23	political	political	ADJ
iiclr-17676	50	24	opportunity	opportunity	NOUN
iiclr-17676	50	25	,	,	PUNCT
iiclr-17676	50	26	which	which	DET
iiclr-17676	50	27	countries	country	NOUN
iiclr-17676	50	28	implementing	implement	VERB
iiclr-17676	50	29	austerity	austerity	NOUN
iiclr-17676	50	30	measures	measure	NOUN
iiclr-17676	50	31	should	should	AUX
iiclr-17676	50	32	seize	seize	VERB
iiclr-17676	50	33	in	in	ADP
iiclr-17676	50	34	order	order	NOUN
iiclr-17676	50	35	to	to	PART
iiclr-17676	50	36	unite	unite	VERB
iiclr-17676	50	37	developed	develop	VERB
iiclr-17676	50	38	countries	country	NOUN
iiclr-17676	50	39	and	and	CCONJ
iiclr-17676	50	40	tax	tax	NOUN
iiclr-17676	50	41	havens	haven	NOUN
iiclr-17676	50	42	in	in	ADP
iiclr-17676	50	43	implementing	implement	VERB
iiclr-17676	50	44	a	a	DET
iiclr-17676	50	45	multilateral	multilateral	NOUN
iiclr-17676	50	46	,	,	PUNCT
iiclr-17676	50	47	mutually	mutually	ADV
iiclr-17676	50	48	beneficial	beneficial	ADJ
iiclr-17676	50	49	solution.30	solution.30	PROPN
iiclr-17676	50	50	i.	i.	PROPN
iiclr-17676	50	51	tax	tax	PROPN
iiclr-17676	50	52	havens	haven	NOUN
iiclr-17676	50	53	it	it	PRON
iiclr-17676	50	54	is	be	AUX
iiclr-17676	50	55	important	important	ADJ
iiclr-17676	50	56	to	to	PART
iiclr-17676	50	57	recognize	recognize	VERB
iiclr-17676	50	58	that	that	SCONJ
iiclr-17676	50	59	there	there	PRON
iiclr-17676	50	60	are	be	VERB
iiclr-17676	50	61	no	no	DET
iiclr-17676	50	62	hard	hard	ADJ
iiclr-17676	50	63	and	and	CCONJ
iiclr-17676	50	64	fast	fast	ADJ
iiclr-17676	50	65	rules	rule	NOUN
iiclr-17676	50	66	regarding	regard	VERB
iiclr-17676	50	67	what	what	PRON
iiclr-17676	50	68	constitutes	constitute	VERB
iiclr-17676	50	69	a	a	DET
iiclr-17676	50	70	"	"	PUNCT
iiclr-17676	50	71	tax	tax	NOUN
iiclr-17676	50	72	haven	haven	NOUN
iiclr-17676	50	73	.	.	PUNCT
iiclr-17676	51	1	",3	",3	PROPN
iiclr-17676	51	2	'	'	PUNCT
iiclr-17676	51	3	the	the	DET
iiclr-17676	51	4	term	term	NOUN
iiclr-17676	51	5	"	"	PUNCT
iiclr-17676	51	6	lacks	lack	VERB
iiclr-17676	51	7	a	a	DET
iiclr-17676	51	8	clear	clear	ADJ
iiclr-17676	51	9	definition	definition	NOUN
iiclr-17676	51	10	,	,	PUNCT
iiclr-17676	51	11	and	and	CCONJ
iiclr-17676	51	12	its	its	PRON
iiclr-17676	51	13	application	application	NOUN
iiclr-17676	51	14	is	be	AUX
iiclr-17676	51	15	often	often	ADV
iiclr-17676	51	16	controversial	controversial	ADJ
iiclr-17676	51	17	and	and	CCONJ
iiclr-17676	51	18	contested	contest	VERB
iiclr-17676	51	19	.	.	PUNCT
iiclr-17676	52	1	"'32	"'32	VERB
iiclr-17676	52	2	individual	individual	ADJ
iiclr-17676	52	3	organizations	organization	NOUN
iiclr-17676	52	4	have	have	AUX
iiclr-17676	52	5	opted	opt	VERB
iiclr-17676	52	6	to	to	PART
iiclr-17676	52	7	categorize	categorize	VERB
iiclr-17676	52	8	tax	tax	NOUN
iiclr-17676	52	9	havens	haven	NOUN
iiclr-17676	52	10	using	use	VERB
iiclr-17676	52	11	different	different	ADJ
iiclr-17676	52	12	criteria,33	criteria,33	NOUN
iiclr-17676	52	13	resulting	result	VERB
iiclr-17676	52	14	in	in	ADP
iiclr-17676	52	15	varying	vary	VERB
iiclr-17676	52	16	lists	list	NOUN
iiclr-17676	52	17	that	that	PRON
iiclr-17676	52	18	range	range	VERB
iiclr-17676	52	19	from	from	ADP
iiclr-17676	52	20	twenty	twenty	NUM
iiclr-17676	52	21	to	to	ADP
iiclr-17676	52	22	one	one	NUM
iiclr-17676	52	23	hundred	hundred	NUM
iiclr-17676	52	24	countries.34	countries.34	NOUN
iiclr-17676	52	25	this	this	DET
iiclr-17676	52	26	note	note	NOUN
iiclr-17676	52	27	utilizes	utilize	VERB
iiclr-17676	52	28	the	the	DET
iiclr-17676	52	29	oecd	oecd	PROPN
iiclr-17676	52	30	's	's	PART
iiclr-17676	52	31	categorization.35	categorization.35	NOUN
iiclr-17676	52	32	a.	a.	NOUN
iiclr-17676	52	33	what	what	PRON
iiclr-17676	52	34	is	be	AUX
iiclr-17676	52	35	a	a	DET
iiclr-17676	52	36	tax	tax	NOUN
iiclr-17676	52	37	haven	haven	NOUN
iiclr-17676	52	38	?	?	PUNCT
iiclr-17676	53	1	the	the	DET
iiclr-17676	53	2	oecd	oecd	PROPN
iiclr-17676	53	3	categorizes	categorize	VERB
iiclr-17676	53	4	tax	tax	NOUN
iiclr-17676	53	5	havens	haven	NOUN
iiclr-17676	53	6	according	accord	VERB
iiclr-17676	53	7	to	to	ADP
iiclr-17676	53	8	four	four	NUM
iiclr-17676	53	9	key	key	ADJ
iiclr-17676	53	10	factors	factor	NOUN
iiclr-17676	53	11	:	:	PUNCT
iiclr-17676	53	12	(	(	PUNCT
iiclr-17676	53	13	1	1	X
iiclr-17676	53	14	)	)	PUNCT
iiclr-17676	53	15	"	"	PUNCT
iiclr-17676	53	16	[	[	X
iiclr-17676	53	17	n]o	n]o	NOUN
iiclr-17676	53	18	or	or	CCONJ
iiclr-17676	53	19	low	low	ADJ
iiclr-17676	53	20	effective	effective	ADJ
iiclr-17676	53	21	tax	tax	NOUN
iiclr-17676	53	22	rates	rate	NOUN
iiclr-17676	53	23	,	,	PUNCT
iiclr-17676	53	24	"	"	PUNCT
iiclr-17676	53	25	36	36	NUM
iiclr-17676	53	26	(	(	PUNCT
iiclr-17676	53	27	2	2	NUM
iiclr-17676	53	28	)	)	PUNCT
iiclr-17676	53	29	.	.	PUNCT
iiclr-17676	53	30	'	'	PUNCT
iiclr-17676	54	1	[	[	X
iiclr-17676	54	2	r]ing	r]e	VERB
iiclr-17676	54	3	-	-	PUNCT
iiclr-17676	54	4	fencing	fencing	NOUN
iiclr-17676	54	5	'	'	PUNCT
iiclr-17676	54	6	of	of	ADP
iiclr-17676	54	7	regimes	regime	NOUN
iiclr-17676	54	8	,	,	PUNCT
iiclr-17676	54	9	'	'	PUNCT
iiclr-17676	54	10	37	37	NUM
iiclr-17676	54	11	(	(	PUNCT
iiclr-17676	54	12	3	3	NUM
iiclr-17676	54	13	)	)	PUNCT
iiclr-17676	54	14	"	"	PUNCT
iiclr-17676	54	15	[	[	X
iiclr-17676	54	16	flack	flack	NOUN
iiclr-17676	54	17	of	of	ADP
iiclr-17676	54	18	23	23	NUM
iiclr-17676	54	19	.	.	PUNCT
iiclr-17676	55	1	see	see	VERB
iiclr-17676	55	2	infra	infra	NOUN
iiclr-17676	55	3	part	part	NOUN
iiclr-17676	55	4	iii.a	iii.a	PROPN
iiclr-17676	55	5	.	.	NOUN
iiclr-17676	56	1	24	24	NUM
iiclr-17676	56	2	.	.	PUNCT
iiclr-17676	57	1	see	see	VERB
iiclr-17676	57	2	infra	infra	NOUN
iiclr-17676	57	3	part	part	NOUN
iiclr-17676	57	4	iii.b	iii.b	X
iiclr-17676	57	5	.	.	PUNCT
iiclr-17676	58	1	25	25	NUM
iiclr-17676	58	2	.	.	PUNCT
iiclr-17676	59	1	see	see	VERB
iiclr-17676	59	2	infra	infra	NOUN
iiclr-17676	59	3	part	part	NOUN
iiclr-17676	59	4	iv.a	iv.a	VERB
iiclr-17676	59	5	.	.	PUNCT
iiclr-17676	60	1	26	26	NUM
iiclr-17676	60	2	.	.	X
iiclr-17676	61	1	see	see	VERB
iiclr-17676	61	2	infra	infra	NOUN
iiclr-17676	61	3	part	part	NOUN
iiclr-17676	61	4	iv.b	iv.b	NOUN
iiclr-17676	61	5	.	.	PROPN
iiclr-17676	61	6	27	27	NUM
iiclr-17676	61	7	.	.	PUNCT
iiclr-17676	62	1	see	see	VERB
iiclr-17676	62	2	infra	infra	NOUN
iiclr-17676	62	3	part	part	NOUN
iiclr-17676	62	4	v.	v.	ADP
iiclr-17676	62	5	28	28	NUM
iiclr-17676	62	6	.	.	PUNCT
iiclr-17676	63	1	see	see	VERB
iiclr-17676	63	2	infra	infra	NOUN
iiclr-17676	63	3	part	part	NOUN
iiclr-17676	63	4	v.a	v.a	PROPN
iiclr-17676	63	5	.	.	PROPN
iiclr-17676	63	6	29	29	NUM
iiclr-17676	63	7	.	.	PUNCT
iiclr-17676	64	1	see	see	VERB
iiclr-17676	64	2	infra	infra	NOUN
iiclr-17676	64	3	part	part	NOUN
iiclr-17676	64	4	v.b	v.b	PROPN
iiclr-17676	64	5	.	.	PROPN
iiclr-17676	64	6	30	30	NUM
iiclr-17676	64	7	.	.	PUNCT
iiclr-17676	65	1	see	see	VERB
iiclr-17676	65	2	infra	infra	NOUN
iiclr-17676	65	3	part	part	NOUN
iiclr-17676	65	4	v.c	v.c	PROPN
iiclr-17676	65	5	.	.	PROPN
iiclr-17676	65	6	31	31	NUM
iiclr-17676	65	7	.	.	PUNCT
iiclr-17676	66	1	see	see	VERB
iiclr-17676	66	2	sharman	sharman	PROPN
iiclr-17676	66	3	,	,	PUNCT
iiclr-17676	66	4	supra	supra	PROPN
iiclr-17676	66	5	note	note	PROPN
iiclr-17676	66	6	12	12	NUM
iiclr-17676	66	7	,	,	PUNCT
iiclr-17676	66	8	at	at	ADP
iiclr-17676	66	9	21	21	NUM
iiclr-17676	66	10	.	.	PUNCT
iiclr-17676	67	1	32	32	NUM
iiclr-17676	67	2	.	.	PUNCT
iiclr-17676	68	1	i	i	PRON
iiclr-17676	68	2	d.	d.	PROPN
iiclr-17676	68	3	33	33	NUM
iiclr-17676	68	4	.	.	PUNCT
iiclr-17676	69	1	see	see	VERB
iiclr-17676	69	2	i	i	PRON
iiclr-17676	69	3	d.	d.	PROPN
iiclr-17676	69	4	34	34	NUM
iiclr-17676	69	5	.	.	PUNCT
iiclr-17676	70	1	i	i	PRON
iiclr-17676	70	2	d.	d.	PROPN
iiclr-17676	70	3	35	35	NUM
iiclr-17676	70	4	.	.	PUNCT
iiclr-17676	71	1	oecd	oecd	PROPN
iiclr-17676	71	2	,	,	PUNCT
iiclr-17676	71	3	supra	supra	PROPN
iiclr-17676	71	4	note	note	NOUN
iiclr-17676	71	5	2	2	NUM
iiclr-17676	71	6	,	,	PUNCT
iiclr-17676	71	7	paras	paras	X
iiclr-17676	71	8	.	.	NOUN
iiclr-17676	71	9	61	61	NUM
iiclr-17676	71	10	-	-	SYM
iiclr-17676	71	11	64	64	NUM
iiclr-17676	71	12	.	.	PUNCT
iiclr-17676	72	1	36	36	NUM
iiclr-17676	72	2	.	.	PUNCT
iiclr-17676	73	1	i	i	PRON
iiclr-17676	73	2	d.	d.	PROPN
iiclr-17676	73	3	para	para	PROPN
iiclr-17676	73	4	.	.	PUNCT
iiclr-17676	74	1	61	61	NUM
iiclr-17676	74	2	.	.	PUNCT
iiclr-17676	75	1	"	"	PUNCT
iiclr-17676	75	2	a	a	DET
iiclr-17676	75	3	low	low	ADJ
iiclr-17676	75	4	or	or	CCONJ
iiclr-17676	75	5	zero	zero	NUM
iiclr-17676	75	6	effective	effective	ADJ
iiclr-17676	75	7	tax	tax	NOUN
iiclr-17676	75	8	rate	rate	NOUN
iiclr-17676	75	9	on	on	ADP
iiclr-17676	75	10	the	the	DET
iiclr-17676	75	11	relevant	relevant	ADJ
iiclr-17676	75	12	income	income	NOUN
iiclr-17676	75	13	is	be	AUX
iiclr-17676	75	14	a	a	DET
iiclr-17676	75	15	necessary	necessary	ADJ
iiclr-17676	75	16	starting	starting	NOUN
iiclr-17676	75	17	point	point	NOUN
iiclr-17676	75	18	for	for	ADP
iiclr-17676	75	19	an	an	DET
iiclr-17676	75	20	examination	examination	NOUN
iiclr-17676	75	21	of	of	ADP
iiclr-17676	75	22	whether	whether	SCONJ
iiclr-17676	75	23	a	a	DET
iiclr-17676	75	24	preferential	preferential	ADJ
iiclr-17676	75	25	tax	tax	NOUN
iiclr-17676	75	26	regime	regime	NOUN
iiclr-17676	75	27	is	be	AUX
iiclr-17676	75	28	harmful	harmful	ADJ
iiclr-17676	75	29	.	.	PUNCT
iiclr-17676	76	1	a	a	DET
iiclr-17676	76	2	zero	zero	NUM
iiclr-17676	76	3	or	or	CCONJ
iiclr-17676	76	4	low	low	ADJ
iiclr-17676	76	5	effective	effective	ADJ
iiclr-17676	76	6	tax	tax	NOUN
iiclr-17676	76	7	rate	rate	NOUN
iiclr-17676	76	8	may	may	AUX
iiclr-17676	76	9	arise	arise	VERB
iiclr-17676	76	10	because	because	SCONJ
iiclr-17676	76	11	the	the	DET
iiclr-17676	76	12	schedule	schedule	NOUN
iiclr-17676	76	13	rate	rate	NOUN
iiclr-17676	76	14	itself	itself	PRON
iiclr-17676	76	15	is	be	AUX
iiclr-17676	76	16	very	very	ADV
iiclr-17676	76	17	low	low	ADJ
iiclr-17676	76	18	or	or	CCONJ
iiclr-17676	76	19	because	because	SCONJ
iiclr-17676	76	20	of	of	ADP
iiclr-17676	76	21	the	the	DET
iiclr-17676	76	22	way	way	NOUN
iiclr-17676	76	23	in	in	ADP
iiclr-17676	76	24	which	which	PRON
iiclr-17676	76	25	a	a	DET
iiclr-17676	76	26	country	country	NOUN
iiclr-17676	76	27	defines	define	VERB
iiclr-17676	76	28	the	the	DET
iiclr-17676	76	29	tax	tax	NOUN
iiclr-17676	76	30	base	base	NOUN
iiclr-17676	76	31	to	to	PART
iiclr-17676	76	32	which	which	PRON
iiclr-17676	76	33	the	the	DET
iiclr-17676	76	34	rate	rate	NOUN
iiclr-17676	76	35	is	be	AUX
iiclr-17676	76	36	applied	apply	VERB
iiclr-17676	76	37	.	.	PUNCT
iiclr-17676	77	1	a	a	DET
iiclr-17676	77	2	harmful	harmful	ADJ
iiclr-17676	77	3	preferential	preferential	ADJ
iiclr-17676	77	4	tax	tax	NOUN
iiclr-17676	77	5	ind	ind	NOUN
iiclr-17676	77	6	.	.	PUNCT
iiclr-17676	78	1	int'l	int'l	PROPN
iiclr-17676	78	2	&	&	CCONJ
iiclr-17676	78	3	comp	comp	PROPN
iiclr-17676	78	4	.	.	PUNCT
iiclr-17676	79	1	l.	l.	PROPN
iiclr-17676	79	2	rev	rev	PROPN
iiclr-17676	79	3	.	.	PROPN
iiclr-17676	79	4	transparency	transparency	NOUN
iiclr-17676	79	5	,	,	PUNCT
iiclr-17676	79	6	"	"	PUNCT
iiclr-17676	79	7	38	38	NUM
iiclr-17676	79	8	and	and	CCONJ
iiclr-17676	79	9	(	(	PUNCT
iiclr-17676	79	10	4	4	NUM
iiclr-17676	79	11	)	)	PUNCT
iiclr-17676	79	12	"	"	PUNCT
iiclr-17676	79	13	[	[	X
iiclr-17676	79	14	1]ack	1]ack	NUM
iiclr-17676	79	15	of	of	ADP
iiclr-17676	79	16	effective	effective	ADJ
iiclr-17676	79	17	exchange	exchange	NOUN
iiclr-17676	79	18	of	of	ADP
iiclr-17676	79	19	information	information	NOUN
iiclr-17676	79	20	.	.	PUNCT
iiclr-17676	79	21	"	"	PUNCT
iiclr-17676	80	1	39	39	NUM
iiclr-17676	80	2	a	a	DET
iiclr-17676	80	3	tax	tax	NOUN
iiclr-17676	80	4	haven	haven	NOUN
iiclr-17676	80	5	is	be	AUX
iiclr-17676	80	6	identified	identify	VERB
iiclr-17676	80	7	by	by	ADP
iiclr-17676	80	8	the	the	DET
iiclr-17676	80	9	requisite	requisite	ADJ
iiclr-17676	80	10	presence	presence	NOUN
iiclr-17676	80	11	of	of	ADP
iiclr-17676	80	12	the	the	DET
iiclr-17676	80	13	first	first	ADJ
iiclr-17676	80	14	factor	factor	NOUN
iiclr-17676	80	15	,	,	PUNCT
iiclr-17676	80	16	together	together	ADV
iiclr-17676	80	17	with	with	ADP
iiclr-17676	80	18	one	one	NUM
iiclr-17676	80	19	or	or	CCONJ
iiclr-17676	80	20	more	more	ADJ
iiclr-17676	80	21	of	of	ADP
iiclr-17676	80	22	the	the	DET
iiclr-17676	80	23	remaining	remain	VERB
iiclr-17676	80	24	three,40	three,40	VERB
iiclr-17676	80	25	and	and	CCONJ
iiclr-17676	80	26	in	in	ADP
iiclr-17676	80	27	june	june	PROPN
iiclr-17676	80	28	2000	2000	NUM
iiclr-17676	80	29	,	,	PUNCT
iiclr-17676	80	30	thirty	thirty	NUM
iiclr-17676	80	31	-	-	PUNCT
iiclr-17676	80	32	five	five	NUM
iiclr-17676	80	33	jurisdictions	jurisdiction	NOUN
iiclr-17676	80	34	qualified	qualify	VERB
iiclr-17676	80	35	as	as	ADP
iiclr-17676	80	36	tax	tax	NOUN
iiclr-17676	80	37	havens	haven	NOUN
iiclr-17676	80	38	under	under	ADP
iiclr-17676	80	39	this	this	DET
iiclr-17676	80	40	analysis.41	analysis.41	NOUN
iiclr-17676	80	41	there	there	PRON
iiclr-17676	80	42	are	be	VERB
iiclr-17676	80	43	generally	generally	ADV
iiclr-17676	80	44	three	three	NUM
iiclr-17676	80	45	types	type	NOUN
iiclr-17676	80	46	of	of	ADP
iiclr-17676	80	47	tax	tax	NOUN
iiclr-17676	80	48	haven	haven	NOUN
iiclr-17676	80	49	regimes	regime	NOUN
iiclr-17676	80	50	:	:	PUNCT
iiclr-17676	80	51	pure	pure	ADJ
iiclr-17676	80	52	tax	tax	NOUN
iiclr-17676	80	53	havens	haven	NOUN
iiclr-17676	80	54	,	,	PUNCT
iiclr-17676	80	55	liberal	liberal	ADJ
iiclr-17676	80	56	tax	tax	NOUN
iiclr-17676	80	57	havens	haven	NOUN
iiclr-17676	80	58	,	,	PUNCT
iiclr-17676	80	59	and	and	CCONJ
iiclr-17676	80	60	tax	tax	NOUN
iiclr-17676	80	61	treaty	treaty	NOUN
iiclr-17676	80	62	havens.4a	havens.4a	PROPN
iiclr-17676	80	63	pure	pure	ADJ
iiclr-17676	80	64	tax	tax	NOUN
iiclr-17676	80	65	havens	haven	NOUN
iiclr-17676	80	66	"	"	PUNCT
iiclr-17676	80	67	have	have	VERB
iiclr-17676	80	68	no	no	DET
iiclr-17676	80	69	direct	direct	ADJ
iiclr-17676	80	70	taxes	taxis	NOUN
iiclr-17676	80	71	on	on	ADP
iiclr-17676	80	72	income	income	NOUN
iiclr-17676	80	73	,	,	PUNCT
iiclr-17676	80	74	profits	profit	NOUN
iiclr-17676	80	75	or	or	CCONJ
iiclr-17676	80	76	capital	capital	NOUN
iiclr-17676	80	77	gains	gain	NOUN
iiclr-17676	80	78	,	,	PUNCT
iiclr-17676	80	79	death	death	NOUN
iiclr-17676	80	80	duties	duty	NOUN
iiclr-17676	80	81	,	,	PUNCT
iiclr-17676	80	82	succession	succession	NOUN
iiclr-17676	80	83	taxes	taxis	NOUN
iiclr-17676	80	84	or	or	CCONJ
iiclr-17676	80	85	gift	gift	NOUN
iiclr-17676	80	86	and	and	CCONJ
iiclr-17676	80	87	estate	estate	NOUN
iiclr-17676	80	88	taxes	taxis	NOUN
iiclr-17676	80	89	.	.	PUNCT
iiclr-17676	80	90	'	'	PUNCT
iiclr-17676	81	1	43	43	NUM
iiclr-17676	81	2	rather	rather	ADV
iiclr-17676	81	3	,	,	PUNCT
iiclr-17676	81	4	they	they	PRON
iiclr-17676	81	5	may	may	AUX
iiclr-17676	81	6	levy	levy	VERB
iiclr-17676	81	7	employment	employment	NOUN
iiclr-17676	81	8	,	,	PUNCT
iiclr-17676	81	9	customs	custom	NOUN
iiclr-17676	81	10	,	,	PUNCT
iiclr-17676	81	11	duty	duty	NOUN
iiclr-17676	81	12	,	,	PUNCT
iiclr-17676	81	13	or	or	CCONJ
iiclr-17676	81	14	real	real	ADJ
iiclr-17676	81	15	property	property	NOUN
iiclr-17676	81	16	taxes	taxis	NOUN
iiclr-17676	81	17	as	as	ADV
iiclr-17676	81	18	well	well	ADV
iiclr-17676	81	19	as	as	ADP
iiclr-17676	81	20	corporate	corporate	ADJ
iiclr-17676	81	21	licensing	licensing	NOUN
iiclr-17676	81	22	or	or	CCONJ
iiclr-17676	81	23	registration	registration	NOUN
iiclr-17676	81	24	fees.44	fees.44	NOUN
iiclr-17676	81	25	liberal	liberal	ADJ
iiclr-17676	81	26	tax	tax	NOUN
iiclr-17676	81	27	havens	haven	NOUN
iiclr-17676	81	28	"	"	PUNCT
iiclr-17676	81	29	tax	tax	NOUN
iiclr-17676	81	30	income	income	NOUN
iiclr-17676	81	31	from	from	ADP
iiclr-17676	81	32	domestic	domestic	ADJ
iiclr-17676	81	33	sources	source	NOUN
iiclr-17676	81	34	but	but	CCONJ
iiclr-17676	81	35	exempt	exempt	VERB
iiclr-17676	81	36	all	all	DET
iiclr-17676	81	37	income	income	NOUN
iiclr-17676	81	38	from	from	ADP
iiclr-17676	81	39	foreign	foreign	ADJ
iiclr-17676	81	40	sources	source	NOUN
iiclr-17676	81	41	.	.	PUNCT
iiclr-17676	82	1	[	[	X
iiclr-17676	82	2	thus	thus	ADV
iiclr-17676	82	3	,	,	PUNCT
iiclr-17676	82	4	a	a	DET
iiclr-17676	82	5	]	]	X
iiclr-17676	82	6	company	company	NOUN
iiclr-17676	82	7	incorporated	incorporate	VERB
iiclr-17676	82	8	in	in	ADP
iiclr-17676	82	9	one	one	NUM
iiclr-17676	82	10	of	of	ADP
iiclr-17676	82	11	these	these	DET
iiclr-17676	82	12	havens	haven	NOUN
iiclr-17676	82	13	can	can	AUX
iiclr-17676	82	14	earn	earn	VERB
iiclr-17676	82	15	unlimited	unlimited	ADJ
iiclr-17676	82	16	amounts	amount	NOUN
iiclr-17676	82	17	of	of	ADP
iiclr-17676	82	18	foreign	foreign	ADJ
iiclr-17676	82	19	source	source	NOUN
iiclr-17676	82	20	income	income	NOUN
iiclr-17676	82	21	without	without	ADP
iiclr-17676	82	22	paying	pay	VERB
iiclr-17676	82	23	any	any	DET
iiclr-17676	82	24	local	local	ADJ
iiclr-17676	82	25	income	income	NOUN
iiclr-17676	82	26	tax	tax	NOUN
iiclr-17676	82	27	.	.	PUNCT
iiclr-17676	83	1	,	,	PUNCT
iiclr-17676	83	2	45	45	NUM
iiclr-17676	83	3	tax	tax	NOUN
iiclr-17676	83	4	treaty	treaty	NOUN
iiclr-17676	83	5	havens	haven	NOUN
iiclr-17676	83	6	are	be	AUX
iiclr-17676	83	7	"	"	PUNCT
iiclr-17676	83	8	parties	party	NOUN
iiclr-17676	83	9	to	to	ADP
iiclr-17676	83	10	tax	tax	NOUN
iiclr-17676	83	11	treaties	treaty	NOUN
iiclr-17676	83	12	under	under	ADP
iiclr-17676	83	13	which	which	PRON
iiclr-17676	83	14	they	they	PRON
iiclr-17676	83	15	offer	offer	VERB
iiclr-17676	83	16	access	access	NOUN
iiclr-17676	83	17	to	to	ADP
iiclr-17676	83	18	attractive	attractive	ADJ
iiclr-17676	83	19	markets	market	NOUN
iiclr-17676	83	20	to	to	ADP
iiclr-17676	83	21	individuals	individual	NOUN
iiclr-17676	83	22	and	and	CCONJ
iiclr-17676	83	23	corporations	corporation	NOUN
iiclr-17676	83	24	who	who	PRON
iiclr-17676	83	25	are	be	AUX
iiclr-17676	83	26	not	not	PART
iiclr-17676	83	27	residents	resident	NOUN
iiclr-17676	83	28	of	of	ADP
iiclr-17676	83	29	the	the	DET
iiclr-17676	83	30	tax	tax	NOUN
iiclr-17676	83	31	havens	haven	NOUN
iiclr-17676	83	32	.	.	PUNCT
iiclr-17676	83	33	'	'	PUNCT
iiclr-17676	84	1	46	46	NUM
iiclr-17676	84	2	all	all	DET
iiclr-17676	84	3	three	three	NUM
iiclr-17676	84	4	types	type	NOUN
iiclr-17676	84	5	of	of	ADP
iiclr-17676	84	6	havens	haven	NOUN
iiclr-17676	84	7	can	can	AUX
iiclr-17676	84	8	be	be	AUX
iiclr-17676	84	9	used	use	VERB
iiclr-17676	84	10	to	to	PART
iiclr-17676	84	11	facilitate	facilitate	VERB
iiclr-17676	84	12	tax	tax	NOUN
iiclr-17676	84	13	evasion	evasion	NOUN
iiclr-17676	84	14	or	or	CCONJ
iiclr-17676	84	15	tax	tax	NOUN
iiclr-17676	84	16	avoidance.47	avoidance.47	NOUN
iiclr-17676	84	17	regime	regime	NOUN
iiclr-17676	84	18	will	will	AUX
iiclr-17676	84	19	be	be	AUX
iiclr-17676	84	20	characterised	characterise	VERB
iiclr-17676	84	21	by	by	ADP
iiclr-17676	84	22	a	a	DET
iiclr-17676	84	23	combination	combination	NOUN
iiclr-17676	84	24	of	of	ADP
iiclr-17676	84	25	a	a	DET
iiclr-17676	84	26	low	low	ADJ
iiclr-17676	84	27	or	or	CCONJ
iiclr-17676	84	28	zero	zero	NUM
iiclr-17676	84	29	effective	effective	ADJ
iiclr-17676	84	30	tax	tax	NOUN
iiclr-17676	84	31	rate	rate	NOUN
iiclr-17676	84	32	and	and	CCONJ
iiclr-17676	84	33	one	one	NUM
iiclr-17676	84	34	or	or	CCONJ
iiclr-17676	84	35	more	more	ADJ
iiclr-17676	85	1	[	[	X
iiclr-17676	85	2	of	of	ADP
iiclr-17676	85	3	the	the	DET
iiclr-17676	85	4	]	]	PUNCT
iiclr-17676	85	5	other	other	ADJ
iiclr-17676	85	6	factors	factor	NOUN
iiclr-17676	85	7	....	....	PUNCT
iiclr-17676	86	1	i	i	PRON
iiclr-17676	86	2	d.	d.	PROPN
iiclr-17676	86	3	at	at	ADP
iiclr-17676	86	4	27	27	NUM
iiclr-17676	86	5	,	,	PUNCT
iiclr-17676	86	6	box	box	PROPN
iiclr-17676	86	7	ii	ii	PROPN
iiclr-17676	86	8	.	.	PROPN
iiclr-17676	87	1	37	37	NUM
iiclr-17676	87	2	.	.	PUNCT
iiclr-17676	88	1	i	i	PRON
iiclr-17676	88	2	d.	d.	PROPN
iiclr-17676	88	3	para	para	PROPN
iiclr-17676	88	4	.	.	PUNCT
iiclr-17676	89	1	62	62	NUM
iiclr-17676	89	2	.	.	PUNCT
iiclr-17676	90	1	"	"	PUNCT
iiclr-17676	90	2	some	some	DET
iiclr-17676	90	3	preferential	preferential	ADJ
iiclr-17676	90	4	tax	tax	NOUN
iiclr-17676	90	5	regimes	regime	NOUN
iiclr-17676	90	6	are	be	AUX
iiclr-17676	90	7	partly	partly	ADV
iiclr-17676	90	8	or	or	CCONJ
iiclr-17676	90	9	fully	fully	ADV
iiclr-17676	90	10	insulated	insulate	VERB
iiclr-17676	90	11	from	from	ADP
iiclr-17676	90	12	the	the	DET
iiclr-17676	90	13	domestic	domestic	ADJ
iiclr-17676	90	14	markets	market	NOUN
iiclr-17676	90	15	of	of	ADP
iiclr-17676	90	16	the	the	DET
iiclr-17676	90	17	country	country	NOUN
iiclr-17676	90	18	providing	provide	VERB
iiclr-17676	90	19	the	the	DET
iiclr-17676	90	20	regime	regime	NOUN
iiclr-17676	90	21	.	.	PUNCT
iiclr-17676	91	1	the	the	DET
iiclr-17676	91	2	fact	fact	NOUN
iiclr-17676	91	3	that	that	SCONJ
iiclr-17676	91	4	a	a	DET
iiclr-17676	91	5	country	country	NOUN
iiclr-17676	91	6	feels	feel	VERB
iiclr-17676	91	7	the	the	DET
iiclr-17676	91	8	need	need	NOUN
iiclr-17676	91	9	to	to	PART
iiclr-17676	91	10	protect	protect	VERB
iiclr-17676	91	11	its	its	PRON
iiclr-17676	91	12	own	own	ADJ
iiclr-17676	91	13	economy	economy	NOUN
iiclr-17676	91	14	from	from	ADP
iiclr-17676	91	15	the	the	DET
iiclr-17676	91	16	regime	regime	NOUN
iiclr-17676	91	17	by	by	ADP
iiclr-17676	91	18	ring	ring	NOUN
iiclr-17676	91	19	-	-	PUNCT
iiclr-17676	91	20	fencing	fencing	NOUN
iiclr-17676	91	21	provides	provide	VERB
iiclr-17676	91	22	a	a	DET
iiclr-17676	91	23	strong	strong	ADJ
iiclr-17676	91	24	indication	indication	NOUN
iiclr-17676	91	25	that	that	SCONJ
iiclr-17676	91	26	a	a	DET
iiclr-17676	91	27	regime	regime	NOUN
iiclr-17676	91	28	has	have	AUX
iiclr-17676	91	29	the	the	DET
iiclr-17676	91	30	potential	potential	NOUN
iiclr-17676	91	31	to	to	PART
iiclr-17676	91	32	create	create	VERB
iiclr-17676	91	33	harmful	harmful	ADJ
iiclr-17676	91	34	spillover	spillover	NOUN
iiclr-17676	91	35	effects	effect	NOUN
iiclr-17676	91	36	.	.	PUNCT
iiclr-17676	92	1	ring	ring	NOUN
iiclr-17676	92	2	-	-	PUNCT
iiclr-17676	92	3	fencing	fencing	NOUN
iiclr-17676	92	4	may	may	AUX
iiclr-17676	92	5	take	take	VERB
iiclr-17676	92	6	a	a	DET
iiclr-17676	92	7	number	number	NOUN
iiclr-17676	92	8	of	of	ADP
iiclr-17676	92	9	forms	form	NOUN
iiclr-17676	92	10	,	,	PUNCT
iiclr-17676	92	11	including	include	VERB
iiclr-17676	92	12	:	:	PUNCT
iiclr-17676	92	13	a	a	DET
iiclr-17676	92	14	regime	regime	NOUN
iiclr-17676	92	15	may	may	AUX
iiclr-17676	92	16	explicitly	explicitly	ADV
iiclr-17676	92	17	or	or	CCONJ
iiclr-17676	92	18	implicitly	implicitly	ADV
iiclr-17676	92	19	exclude	exclude	VERB
iiclr-17676	92	20	resident	resident	ADJ
iiclr-17676	92	21	tax	tax	NOUN
iiclr-17676	92	22	payers	payer	NOUN
iiclr-17676	92	23	from	from	ADP
iiclr-17676	92	24	taking	take	VERB
iiclr-17676	92	25	advantage	advantage	NOUN
iiclr-17676	92	26	of	of	ADP
iiclr-17676	92	27	its	its	PRON
iiclr-17676	92	28	benefits	benefit	NOUN
iiclr-17676	92	29	"	"	PUNCT
iiclr-17676	92	30	;	;	PUNCT
iiclr-17676	92	31	or	or	CCONJ
iiclr-17676	92	32	"	"	PUNCT
iiclr-17676	92	33	enterprises	enterprise	NOUN
iiclr-17676	92	34	which	which	PRON
iiclr-17676	92	35	benefit	benefit	VERB
iiclr-17676	92	36	from	from	ADP
iiclr-17676	92	37	the	the	DET
iiclr-17676	92	38	regime	regime	NOUN
iiclr-17676	92	39	may	may	AUX
iiclr-17676	92	40	be	be	AUX
iiclr-17676	92	41	explicitly	explicitly	ADV
iiclr-17676	92	42	or	or	CCONJ
iiclr-17676	92	43	implicitly	implicitly	ADV
iiclr-17676	92	44	prohibited	prohibit	VERB
iiclr-17676	92	45	from	from	ADP
iiclr-17676	92	46	operating	operate	VERB
iiclr-17676	92	47	in	in	ADP
iiclr-17676	92	48	the	the	DET
iiclr-17676	92	49	domestic	domestic	ADJ
iiclr-17676	92	50	market	market	NOUN
iiclr-17676	92	51	.	.	PUNCT
iiclr-17676	92	52	"	"	PUNCT
iiclr-17676	93	1	i	i	PRON
iiclr-17676	93	2	d.	d.	PROPN
iiclr-17676	93	3	at	at	ADP
iiclr-17676	93	4	27	27	NUM
iiclr-17676	93	5	,	,	PUNCT
iiclr-17676	93	6	box	box	PROPN
iiclr-17676	93	7	ii	ii	PROPN
iiclr-17676	93	8	.	.	PROPN
iiclr-17676	94	1	38	38	NUM
iiclr-17676	94	2	.	.	PUNCT
iiclr-17676	95	1	i	i	PRON
iiclr-17676	95	2	d.	d.	PROPN
iiclr-17676	95	3	para	para	PROPN
iiclr-17676	95	4	.	.	PUNCT
iiclr-17676	96	1	63	63	NUM
iiclr-17676	96	2	.	.	PUNCT
iiclr-17676	97	1	"	"	PUNCT
iiclr-17676	97	2	the	the	DET
iiclr-17676	97	3	lack	lack	NOUN
iiclr-17676	97	4	of	of	ADP
iiclr-17676	97	5	transparency	transparency	NOUN
iiclr-17676	97	6	in	in	ADP
iiclr-17676	97	7	the	the	DET
iiclr-17676	97	8	operation	operation	NOUN
iiclr-17676	97	9	of	of	ADP
iiclr-17676	97	10	a	a	DET
iiclr-17676	97	11	regime	regime	NOUN
iiclr-17676	97	12	will	will	AUX
iiclr-17676	97	13	make	make	VERB
iiclr-17676	97	14	it	it	PRON
iiclr-17676	97	15	harder	hard	ADJ
iiclr-17676	97	16	for	for	SCONJ
iiclr-17676	97	17	the	the	DET
iiclr-17676	97	18	home	home	NOUN
iiclr-17676	97	19	country	country	NOUN
iiclr-17676	97	20	to	to	PART
iiclr-17676	97	21	take	take	VERB
iiclr-17676	97	22	defensive	defensive	ADJ
iiclr-17676	97	23	measures	measure	NOUN
iiclr-17676	97	24	.	.	PUNCT
iiclr-17676	98	1	non	non	ADJ
iiclr-17676	98	2	-	-	ADJ
iiclr-17676	98	3	transparency	transparency	NOUN
iiclr-17676	98	4	may	may	AUX
iiclr-17676	98	5	arise	arise	VERB
iiclr-17676	98	6	from	from	ADP
iiclr-17676	98	7	the	the	DET
iiclr-17676	98	8	way	way	NOUN
iiclr-17676	98	9	in	in	ADP
iiclr-17676	98	10	which	which	PRON
iiclr-17676	98	11	a	a	DET
iiclr-17676	98	12	regime	regime	NOUN
iiclr-17676	98	13	is	be	AUX
iiclr-17676	98	14	designed	design	VERB
iiclr-17676	98	15	and	and	CCONJ
iiclr-17676	98	16	administered	administer	VERB
iiclr-17676	98	17	.	.	PUNCT
iiclr-17676	99	1	non	non	ADJ
iiclr-17676	99	2	-	-	NOUN
iiclr-17676	99	3	transparency	transparency	NOUN
iiclr-17676	99	4	is	be	AUX
iiclr-17676	99	5	a	a	DET
iiclr-17676	99	6	broad	broad	ADJ
iiclr-17676	99	7	concept	concept	NOUN
iiclr-17676	99	8	that	that	PRON
iiclr-17676	99	9	includes	include	VERB
iiclr-17676	99	10	,	,	PUNCT
iiclr-17676	99	11	among	among	ADP
iiclr-17676	99	12	others	other	NOUN
iiclr-17676	99	13	,	,	PUNCT
iiclr-17676	99	14	favourable	favourable	ADJ
iiclr-17676	99	15	application	application	NOUN
iiclr-17676	99	16	of	of	ADP
iiclr-17676	99	17	the	the	DET
iiclr-17676	99	18	laws	law	NOUN
iiclr-17676	99	19	and	and	CCONJ
iiclr-17676	99	20	regulations	regulation	NOUN
iiclr-17676	99	21	,	,	PUNCT
iiclr-17676	99	22	negotiable	negotiable	ADJ
iiclr-17676	99	23	tax	tax	NOUN
iiclr-17676	99	24	provisions	provision	NOUN
iiclr-17676	99	25	,	,	PUNCT
iiclr-17676	99	26	and	and	CCONJ
iiclr-17676	99	27	a	a	DET
iiclr-17676	99	28	failure	failure	NOUN
iiclr-17676	99	29	to	to	PART
iiclr-17676	99	30	make	make	VERB
iiclr-17676	99	31	widely	widely	ADV
iiclr-17676	99	32	available	available	ADJ
iiclr-17676	99	33	administrative	administrative	ADJ
iiclr-17676	99	34	practices	practice	NOUN
iiclr-17676	99	35	.	.	PUNCT
iiclr-17676	99	36	"	"	PUNCT
iiclr-17676	100	1	i	i	PRON
iiclr-17676	100	2	d.	d.	PROPN
iiclr-17676	100	3	at	at	ADP
iiclr-17676	100	4	27	27	NUM
iiclr-17676	100	5	,	,	PUNCT
iiclr-17676	100	6	box	box	PROPN
iiclr-17676	100	7	ii	ii	PROPN
iiclr-17676	100	8	.	.	PROPN
iiclr-17676	100	9	39	39	NUM
iiclr-17676	100	10	.	.	PUNCT
iiclr-17676	101	1	i	i	PRON
iiclr-17676	101	2	d.	d.	PROPN
iiclr-17676	101	3	para	para	PROPN
iiclr-17676	101	4	.	.	PUNCT
iiclr-17676	102	1	64	64	NUM
iiclr-17676	102	2	.	.	PUNCT
iiclr-17676	103	1	"	"	PUNCT
iiclr-17676	103	2	the	the	DET
iiclr-17676	103	3	lack	lack	NOUN
iiclr-17676	103	4	of	of	ADP
iiclr-17676	103	5	effective	effective	ADJ
iiclr-17676	103	6	exchange	exchange	NOUN
iiclr-17676	103	7	of	of	ADP
iiclr-17676	103	8	information	information	NOUN
iiclr-17676	103	9	in	in	ADP
iiclr-17676	103	10	relation	relation	NOUN
iiclr-17676	103	11	to	to	ADP
iiclr-17676	103	12	taxpayers	taxpayer	NOUN
iiclr-17676	103	13	benefiting	benefit	VERB
iiclr-17676	103	14	from	from	ADP
iiclr-17676	103	15	the	the	DET
iiclr-17676	103	16	operation	operation	NOUN
iiclr-17676	103	17	of	of	ADP
iiclr-17676	103	18	a	a	DET
iiclr-17676	103	19	preferential	preferential	ADJ
iiclr-17676	103	20	tax	tax	NOUN
iiclr-17676	103	21	regime	regime	NOUN
iiclr-17676	103	22	is	be	AUX
iiclr-17676	103	23	a	a	DET
iiclr-17676	103	24	strong	strong	ADJ
iiclr-17676	103	25	indication	indication	NOUN
iiclr-17676	103	26	that	that	SCONJ
iiclr-17676	103	27	a	a	DET
iiclr-17676	103	28	country	country	NOUN
iiclr-17676	103	29	is	be	AUX
iiclr-17676	103	30	engaging	engage	VERB
iiclr-17676	103	31	in	in	ADP
iiclr-17676	103	32	harmful	harmful	ADJ
iiclr-17676	103	33	tax	tax	NOUN
iiclr-17676	103	34	competition	competition	NOUN
iiclr-17676	103	35	.	.	PUNCT
iiclr-17676	103	36	"	"	PUNCT
iiclr-17676	104	1	i	i	PRON
iiclr-17676	104	2	d.	d.	PROPN
iiclr-17676	104	3	at	at	ADP
iiclr-17676	104	4	27	27	NUM
iiclr-17676	104	5	,	,	PUNCT
iiclr-17676	104	6	box	box	PROPN
iiclr-17676	104	7	ii	ii	PROPN
iiclr-17676	104	8	.	.	PROPN
iiclr-17676	104	9	40	40	NUM
iiclr-17676	104	10	.	.	PUNCT
iiclr-17676	105	1	i	i	PRON
iiclr-17676	105	2	d.	d.	PROPN
iiclr-17676	105	3	para	para	PROPN
iiclr-17676	105	4	.	.	PUNCT
iiclr-17676	106	1	61	61	NUM
iiclr-17676	106	2	.	.	X
iiclr-17676	107	1	41	41	NUM
iiclr-17676	107	2	.	.	PUNCT
iiclr-17676	108	1	oecd	oecd	PROPN
iiclr-17676	108	2	,	,	PUNCT
iiclr-17676	108	3	towards	towards	ADP
iiclr-17676	108	4	global	global	ADJ
iiclr-17676	108	5	tax	tax	NOUN
iiclr-17676	108	6	co	co	NOUN
iiclr-17676	108	7	-	-	NOUN
iiclr-17676	108	8	operation	operation	NOUN
iiclr-17676	108	9	,	,	PUNCT
iiclr-17676	108	10	at	at	ADP
iiclr-17676	108	11	17	17	NUM
iiclr-17676	108	12	,	,	PUNCT
iiclr-17676	108	13	(	(	PUNCT
iiclr-17676	108	14	2000	2000	NUM
iiclr-17676	108	15	)	)	PUNCT
iiclr-17676	108	16	,	,	PUNCT
iiclr-17676	108	17	http://www.oecd.org/	http://www.oecd.org/	NOUN
iiclr-17676	108	18	dataoecd/25/27/44430257.pdf	dataoecd/25/27/44430257.pdf	NOUN
iiclr-17676	109	1	[	[	X
iiclr-17676	109	2	hereinafter	hereinafter	NOUN
iiclr-17676	109	3	global	global	ADJ
iiclr-17676	109	4	tax	tax	PROPN
iiclr-17676	109	5	co	co	NOUN
iiclr-17676	109	6	-	-	NOUN
iiclr-17676	109	7	operation	operation	NOUN
iiclr-17676	109	8	]	]	PUNCT
iiclr-17676	109	9	.	.	PUNCT
iiclr-17676	110	1	the	the	DET
iiclr-17676	110	2	thirty	thirty	NUM
iiclr-17676	110	3	-	-	PUNCT
iiclr-17676	110	4	five	five	NUM
iiclr-17676	110	5	jurisdictions	jurisdiction	NOUN
iiclr-17676	110	6	were	be	AUX
iiclr-17676	110	7	:	:	PUNCT
iiclr-17676	110	8	andorra	andorra	PROPN
iiclr-17676	110	9	,	,	PUNCT
iiclr-17676	110	10	anguilla	anguilla	NOUN
iiclr-17676	110	11	,	,	PUNCT
iiclr-17676	110	12	antigua	antigua	PROPN
iiclr-17676	110	13	and	and	CCONJ
iiclr-17676	110	14	barbuda	barbuda	NOUN
iiclr-17676	110	15	,	,	PUNCT
iiclr-17676	110	16	aruba	aruba	PROPN
iiclr-17676	110	17	,	,	PUNCT
iiclr-17676	110	18	the	the	DET
iiclr-17676	110	19	bahamas	bahamas	PROPN
iiclr-17676	110	20	,	,	PUNCT
iiclr-17676	110	21	bahrain	bahrain	NOUN
iiclr-17676	110	22	,	,	PUNCT
iiclr-17676	110	23	barbados	barbado	NOUN
iiclr-17676	110	24	,	,	PUNCT
iiclr-17676	110	25	belize	belize	PROPN
iiclr-17676	110	26	,	,	PUNCT
iiclr-17676	110	27	british	british	ADJ
iiclr-17676	110	28	virgin	virgin	PROPN
iiclr-17676	110	29	islands	islands	PROPN
iiclr-17676	110	30	,	,	PUNCT
iiclr-17676	110	31	cook	cook	NOUN
iiclr-17676	110	32	islands	island	NOUN
iiclr-17676	110	33	,	,	PUNCT
iiclr-17676	110	34	dominica	dominica	PROPN
iiclr-17676	110	35	,	,	PUNCT
iiclr-17676	110	36	gibraltar	gibraltar	PROPN
iiclr-17676	110	37	,	,	PUNCT
iiclr-17676	110	38	grenada	grenada	PROPN
iiclr-17676	110	39	,	,	PUNCT
iiclr-17676	110	40	guernsey	guernsey	PROPN
iiclr-17676	110	41	,	,	PUNCT
iiclr-17676	110	42	isle	isle	PROPN
iiclr-17676	110	43	of	of	ADP
iiclr-17676	110	44	man	man	PROPN
iiclr-17676	110	45	,	,	PUNCT
iiclr-17676	110	46	jersey	jersey	PROPN
iiclr-17676	110	47	,	,	PUNCT
iiclr-17676	110	48	liberia	liberia	PROPN
iiclr-17676	110	49	,	,	PUNCT
iiclr-17676	110	50	liechtenstein	liechtenstein	PROPN
iiclr-17676	110	51	,	,	PUNCT
iiclr-17676	110	52	maldives	maldives	PROPN
iiclr-17676	110	53	,	,	PUNCT
iiclr-17676	110	54	marshall	marshall	PROPN
iiclr-17676	110	55	islands	islands	PROPN
iiclr-17676	110	56	,	,	PUNCT
iiclr-17676	110	57	monaco	monaco	PROPN
iiclr-17676	110	58	,	,	PUNCT
iiclr-17676	110	59	montserrat	montserrat	PROPN
iiclr-17676	110	60	,	,	PUNCT
iiclr-17676	110	61	nauru	nauru	PROPN
iiclr-17676	110	62	,	,	PUNCT
iiclr-17676	110	63	netherlands	netherlands	PROPN
iiclr-17676	110	64	antilles	antilles	PROPN
iiclr-17676	110	65	,	,	PUNCT
iiclr-17676	110	66	niue	niue	PROPN
iiclr-17676	110	67	,	,	PUNCT
iiclr-17676	110	68	panama	panama	PROPN
iiclr-17676	110	69	,	,	PUNCT
iiclr-17676	110	70	samoa	samoa	PROPN
iiclr-17676	110	71	,	,	PUNCT
iiclr-17676	110	72	seychelles	seychelles	PROPN
iiclr-17676	110	73	,	,	PUNCT
iiclr-17676	110	74	st	st	PROPN
iiclr-17676	110	75	.	.	PROPN
iiclr-17676	110	76	lucia	lucia	PROPN
iiclr-17676	110	77	,	,	PUNCT
iiclr-17676	110	78	st	st	PROPN
iiclr-17676	110	79	.	.	PROPN
iiclr-17676	110	80	christopher	christopher	PROPN
iiclr-17676	110	81	and	and	CCONJ
iiclr-17676	110	82	nevis	nevis	PROPN
iiclr-17676	110	83	,	,	PUNCT
iiclr-17676	110	84	st	st	PROPN
iiclr-17676	110	85	.	.	PROPN
iiclr-17676	110	86	vincent	vincent	PROPN
iiclr-17676	110	87	and	and	CCONJ
iiclr-17676	110	88	the	the	DET
iiclr-17676	110	89	grenadines	grenadines	PROPN
iiclr-17676	110	90	,	,	PUNCT
iiclr-17676	110	91	tonga	tonga	NOUN
iiclr-17676	110	92	,	,	PUNCT
iiclr-17676	110	93	turks	turks	PROPN
iiclr-17676	110	94	and	and	CCONJ
iiclr-17676	110	95	caicos	caicos	PROPN
iiclr-17676	110	96	,	,	PUNCT
iiclr-17676	110	97	u.s	u.s	PROPN
iiclr-17676	110	98	.	.	PROPN
iiclr-17676	110	99	virgin	virgin	PROPN
iiclr-17676	110	100	islands	islands	PROPN
iiclr-17676	110	101	,	,	PUNCT
iiclr-17676	110	102	and	and	CCONJ
iiclr-17676	110	103	vanuatu	vanuatu	NOUN
iiclr-17676	110	104	.	.	PUNCT
iiclr-17676	111	1	i	i	PRON
iiclr-17676	111	2	d.	d.	PROPN
iiclr-17676	111	3	42	42	NUM
iiclr-17676	111	4	.	.	PUNCT
iiclr-17676	112	1	charles	charles	PROPN
iiclr-17676	112	2	r.	r.	PROPN
iiclr-17676	112	3	irish	irish	PROPN
iiclr-17676	112	4	,	,	PUNCT
iiclr-17676	112	5	tax	tax	NOUN
iiclr-17676	112	6	havens	haven	NOUN
iiclr-17676	112	7	,	,	PUNCT
iiclr-17676	112	8	15	15	NUM
iiclr-17676	112	9	vand	vand	NOUN
iiclr-17676	112	10	.	.	PUNCT
iiclr-17676	113	1	j.	j.	PROPN
iiclr-17676	113	2	transnat'l	transnat'l	PROPN
iiclr-17676	113	3	l.	l.	PROPN
iiclr-17676	113	4	449,452	449,452	NUM
iiclr-17676	113	5	(	(	PUNCT
iiclr-17676	113	6	1982	1982	NUM
iiclr-17676	113	7	)	)	PUNCT
iiclr-17676	113	8	.	.	PUNCT
iiclr-17676	114	1	43	43	NUM
iiclr-17676	114	2	.	.	PUNCT
iiclr-17676	115	1	vincent	vincent	PROPN
iiclr-17676	115	2	p.	p.	PROPN
iiclr-17676	115	3	belotsky	belotsky	PROPN
iiclr-17676	115	4	,	,	PUNCT
iiclr-17676	115	5	jr	jr	PROPN
iiclr-17676	115	6	.	.	PROPN
iiclr-17676	115	7	,	,	PUNCT
iiclr-17676	115	8	the	the	DET
iiclr-17676	115	9	prevention	prevention	NOUN
iiclr-17676	115	10	of	of	ADP
iiclr-17676	115	11	tax	tax	NOUN
iiclr-17676	115	12	havens	haven	NOUN
iiclr-17676	115	13	via	via	ADP
iiclr-17676	115	14	income	income	NOUN
iiclr-17676	115	15	tax	tax	NOUN
iiclr-17676	115	16	treaties	treaty	NOUN
iiclr-17676	115	17	,	,	PUNCT
iiclr-17676	115	18	17	17	NUM
iiclr-17676	115	19	cal	cal	NOUN
iiclr-17676	115	20	.	.	PUNCT
iiclr-17676	116	1	w.	w.	PROPN
iiclr-17676	116	2	int'l	int'l	PROPN
iiclr-17676	116	3	l.j	l.j	PROPN
iiclr-17676	116	4	.	.	PROPN
iiclr-17676	116	5	43	43	NUM
iiclr-17676	116	6	,	,	PUNCT
iiclr-17676	116	7	53	53	NUM
iiclr-17676	116	8	(	(	PUNCT
iiclr-17676	116	9	1987	1987	NUM
iiclr-17676	116	10	)	)	PUNCT
iiclr-17676	116	11	.	.	PUNCT
iiclr-17676	117	1	44	44	NUM
iiclr-17676	117	2	.	.	PUNCT
iiclr-17676	118	1	i	i	PRON
iiclr-17676	118	2	d.	d.	PROPN
iiclr-17676	118	3	45	45	NUM
iiclr-17676	118	4	.	.	PUNCT
iiclr-17676	119	1	i	i	PRON
iiclr-17676	119	2	d.	d.	PROPN
iiclr-17676	119	3	at	at	ADP
iiclr-17676	119	4	54	54	NUM
iiclr-17676	119	5	.	.	PUNCT
iiclr-17676	120	1	46	46	NUM
iiclr-17676	120	2	.	.	PUNCT
iiclr-17676	121	1	i	i	PRON
iiclr-17676	121	2	d.	d.	PROPN
iiclr-17676	121	3	47	47	NUM
iiclr-17676	121	4	.	.	PUNCT
iiclr-17676	122	1	i	i	PRON
iiclr-17676	122	2	d.	d.	PROPN
iiclr-17676	122	3	at	at	ADP
iiclr-17676	122	4	50	50	NUM
iiclr-17676	122	5	.	.	PUNCT
iiclr-17676	123	1	[	[	X
iiclr-17676	123	2	vol	vol	NOUN
iiclr-17676	123	3	.	.	PUNCT
iiclr-17676	124	1	22:1	22:1	NUM
iiclr-17676	124	2	2012	2012	NUM
iiclr-17676	124	3	]	]	PUNCT
iiclr-17676	124	4	auto	auto	NOUN
iiclr-17676	124	5	info	info	NOUN
iiclr-17676	124	6	exch	exch	PROPN
iiclr-17676	124	7	as	as	ADP
iiclr-17676	124	8	multi	multi	X
iiclr-17676	124	9	soln	soln	NOUN
iiclr-17676	124	10	to	to	PART
iiclr-17676	124	11	tax	tax	NOUN
iiclr-17676	124	12	havens	haven	NOUN
iiclr-17676	124	13	197	197	NUM
iiclr-17676	124	14	b.	b.	NOUN
iiclr-17676	125	1	why	why	SCONJ
iiclr-17676	125	2	are	be	AUX
iiclr-17676	125	3	tax	tax	NOUN
iiclr-17676	125	4	havens	haven	NOUN
iiclr-17676	125	5	controversial	controversial	ADJ
iiclr-17676	125	6	?	?	PUNCT
iiclr-17676	126	1	the	the	DET
iiclr-17676	126	2	fact	fact	NOUN
iiclr-17676	126	3	that	that	SCONJ
iiclr-17676	126	4	the	the	DET
iiclr-17676	126	5	term	term	NOUN
iiclr-17676	126	6	"	"	PUNCT
iiclr-17676	126	7	tax	tax	NOUN
iiclr-17676	126	8	haven	haven	NOUN
iiclr-17676	126	9	"	"	PUNCT
iiclr-17676	126	10	lacks	lack	VERB
iiclr-17676	126	11	a	a	DET
iiclr-17676	126	12	clear	clear	ADJ
iiclr-17676	126	13	definition	definition	NOUN
iiclr-17676	126	14	has	have	AUX
iiclr-17676	126	15	allowed	allow	VERB
iiclr-17676	126	16	harmful	harmful	ADJ
iiclr-17676	126	17	,	,	PUNCT
iiclr-17676	126	18	preferential	preferential	ADJ
iiclr-17676	126	19	tax	tax	NOUN
iiclr-17676	126	20	regimes	regime	NOUN
iiclr-17676	126	21	to	to	PART
iiclr-17676	126	22	argue	argue	VERB
iiclr-17676	126	23	:	:	PUNCT
iiclr-17676	127	1	1	1	X
iiclr-17676	127	2	.	.	X
iiclr-17676	127	3	they	they	PRON
iiclr-17676	127	4	are	be	AUX
iiclr-17676	127	5	not	not	PART
iiclr-17676	127	6	tax	tax	NOUN
iiclr-17676	127	7	havens	haven	NOUN
iiclr-17676	127	8	;	;	PUNCT
iiclr-17676	127	9	2	2	X
iiclr-17676	127	10	.	.	X
iiclr-17676	128	1	it	it	PRON
iiclr-17676	128	2	is	be	AUX
iiclr-17676	128	3	not	not	PART
iiclr-17676	128	4	their	their	PRON
iiclr-17676	128	5	fault	fault	NOUN
iiclr-17676	128	6	that	that	SCONJ
iiclr-17676	128	7	other	other	ADJ
iiclr-17676	128	8	parties	party	NOUN
iiclr-17676	128	9	use	use	VERB
iiclr-17676	128	10	them	they	PRON
iiclr-17676	128	11	as	as	ADP
iiclr-17676	128	12	tax	tax	NOUN
iiclr-17676	128	13	havens	haven	NOUN
iiclr-17676	128	14	;	;	PUNCT
iiclr-17676	128	15	3	3	X
iiclr-17676	128	16	.	.	X
iiclr-17676	129	1	they	they	PRON
iiclr-17676	129	2	are	be	AUX
iiclr-17676	129	3	doing	do	VERB
iiclr-17676	129	4	their	their	PRON
iiclr-17676	129	5	best	good	ADJ
iiclr-17676	129	6	to	to	PART
iiclr-17676	129	7	cooperate	cooperate	VERB
iiclr-17676	129	8	with	with	ADP
iiclr-17676	129	9	other	other	ADJ
iiclr-17676	129	10	countries	country	NOUN
iiclr-17676	129	11	to	to	PART
iiclr-17676	129	12	root	root	VERB
iiclr-17676	129	13	out	out	ADP
iiclr-17676	129	14	abuse	abuse	NOUN
iiclr-17676	129	15	;	;	PUNCT
iiclr-17676	129	16	and	and	CCONJ
iiclr-17676	129	17	4	4	X
iiclr-17676	129	18	.	.	X
iiclr-17676	130	1	they	they	PRON
iiclr-17676	130	2	are	be	AUX
iiclr-17676	130	3	highly	highly	ADV
iiclr-17676	130	4	regulated	regulate	VERB
iiclr-17676	130	5	economies.48	economies.48	NOUN
iiclr-17676	130	6	understandably	understandably	ADV
iiclr-17676	130	7	,	,	PUNCT
iiclr-17676	130	8	nations	nation	NOUN
iiclr-17676	130	9	whose	whose	DET
iiclr-17676	130	10	taxes	taxis	NOUN
iiclr-17676	130	11	are	be	AUX
iiclr-17676	130	12	being	be	AUX
iiclr-17676	130	13	unlawfully	unlawfully	ADV
iiclr-17676	130	14	evaded	evade	VERB
iiclr-17676	130	15	via	via	ADP
iiclr-17676	130	16	tax	tax	NOUN
iiclr-17676	130	17	havens	haven	NOUN
iiclr-17676	130	18	view	view	VERB
iiclr-17676	130	19	these	these	DET
iiclr-17676	130	20	contentions	contention	NOUN
iiclr-17676	130	21	as	as	ADP
iiclr-17676	130	22	controversial	controversial	ADJ
iiclr-17676	130	23	,	,	PUNCT
iiclr-17676	130	24	and	and	CCONJ
iiclr-17676	130	25	this	this	DET
iiclr-17676	130	26	controversy	controversy	NOUN
iiclr-17676	130	27	is	be	AUX
iiclr-17676	130	28	amplified	amplify	VERB
iiclr-17676	130	29	by	by	ADP
iiclr-17676	130	30	the	the	DET
iiclr-17676	130	31	magnitude	magnitude	NOUN
iiclr-17676	130	32	of	of	ADP
iiclr-17676	130	33	wealth	wealth	NOUN
iiclr-17676	130	34	held	hold	VERB
iiclr-17676	130	35	offshore.4	offshore.4	PROPN
iiclr-17676	130	36	9	9	NUM
iiclr-17676	130	37	it	it	PRON
iiclr-17676	130	38	has	have	AUX
iiclr-17676	130	39	been	be	AUX
iiclr-17676	130	40	estimated	estimate	VERB
iiclr-17676	130	41	that	that	SCONJ
iiclr-17676	130	42	$	$	SYM
iiclr-17676	130	43	11.5	11.5	NUM
iiclr-17676	130	44	trillion	trillion	NUM
iiclr-17676	130	45	of	of	ADP
iiclr-17676	130	46	assets	asset	NOUN
iiclr-17676	130	47	are	be	AUX
iiclr-17676	130	48	held	hold	VERB
iiclr-17676	130	49	offshore	offshore	ADV
iiclr-17676	130	50	and	and	CCONJ
iiclr-17676	130	51	that	that	SCONJ
iiclr-17676	130	52	the	the	DET
iiclr-17676	130	53	tax	tax	NOUN
iiclr-17676	130	54	not	not	PART
iiclr-17676	130	55	paid	pay	VERB
iiclr-17676	130	56	on	on	ADP
iiclr-17676	130	57	these	these	DET
iiclr-17676	130	58	assets	asset	NOUN
iiclr-17676	130	59	exceeds	exceed	VERB
iiclr-17676	130	60	$	$	SYM
iiclr-17676	130	61	255	255	NUM
iiclr-17676	130	62	billion.5	billion.5	ADP
iiclr-17676	130	63	°	°	NUM
iiclr-17676	131	1	"	"	PUNCT
iiclr-17676	131	2	statistics	statistic	NOUN
iiclr-17676	131	3	about	about	ADP
iiclr-17676	131	4	tax	tax	NOUN
iiclr-17676	131	5	havens	haven	NOUN
iiclr-17676	131	6	are	be	AUX
iiclr-17676	131	7	notoriously	notoriously	ADV
iiclr-17676	131	8	confusing	confusing	ADJ
iiclr-17676	131	9	"	"	PUNCT
iiclr-17676	131	10	and	and	CCONJ
iiclr-17676	131	11	vary	vary	VERB
iiclr-17676	131	12	significantly	significantly	ADV
iiclr-17676	131	13	across	across	ADP
iiclr-17676	131	14	the	the	DET
iiclr-17676	131	15	spectrum	spectrum	NOUN
iiclr-17676	131	16	of	of	ADP
iiclr-17676	131	17	tax	tax	NOUN
iiclr-17676	131	18	haven	haven	NOUN
iiclr-17676	131	19	definitions.5	definitions.5	PROPN
iiclr-17676	131	20	'	'	PUNCT
iiclr-17676	131	21	moreover	moreover	ADV
iiclr-17676	131	22	,	,	PUNCT
iiclr-17676	131	23	data	datum	NOUN
iiclr-17676	131	24	on	on	ADP
iiclr-17676	131	25	offshore	offshore	ADJ
iiclr-17676	131	26	finance	finance	NOUN
iiclr-17676	131	27	is	be	AUX
iiclr-17676	131	28	often	often	ADV
iiclr-17676	131	29	dramatically	dramatically	ADV
iiclr-17676	131	30	incomplete.5	incomplete.5	VERB
iiclr-17676	131	31	2	2	NUM
iiclr-17676	131	32	the	the	DET
iiclr-17676	131	33	cayman	cayman	PROPN
iiclr-17676	131	34	islands	island	NOUN
iiclr-17676	131	35	,	,	PUNCT
iiclr-17676	131	36	for	for	ADP
iiclr-17676	131	37	example	example	NOUN
iiclr-17676	131	38	,	,	PUNCT
iiclr-17676	131	39	"	"	PUNCT
iiclr-17676	131	40	does	do	AUX
iiclr-17676	131	41	not	not	PART
iiclr-17676	131	42	report	report	VERB
iiclr-17676	131	43	dollar	dollar	NOUN
iiclr-17676	131	44	amounts	amount	NOUN
iiclr-17676	131	45	on	on	ADP
iiclr-17676	131	46	nonbank	nonbank	NOUN
iiclr-17676	131	47	activity	activity	NOUN
iiclr-17676	131	48	,	,	PUNCT
iiclr-17676	131	49	"	"	PUNCT
iiclr-17676	131	50	leaving	leave	VERB
iiclr-17676	131	51	its	its	PRON
iiclr-17676	131	52	"	"	PUNCT
iiclr-17676	131	53	huge	huge	ADJ
iiclr-17676	131	54	investment	investment	NOUN
iiclr-17676	131	55	and	and	CCONJ
iiclr-17676	131	56	hedge	hedge	NOUN
iiclr-17676	131	57	fund	fund	NOUN
iiclr-17676	131	58	industry	industry	NOUN
iiclr-17676	131	59	off	off	ADP
iiclr-17676	131	60	the	the	DET
iiclr-17676	131	61	official	official	ADJ
iiclr-17676	131	62	radar	radar	NOUN
iiclr-17676	131	63	.	.	PUNCT
iiclr-17676	131	64	,	,	PUNCT
iiclr-17676	131	65	53	53	NUM
iiclr-17676	131	66	despite	despite	SCONJ
iiclr-17676	131	67	such	such	ADJ
iiclr-17676	131	68	gaps	gap	NOUN
iiclr-17676	131	69	,	,	PUNCT
iiclr-17676	131	70	the	the	DET
iiclr-17676	131	71	bank	bank	NOUN
iiclr-17676	131	72	for	for	ADP
iiclr-17676	131	73	international	international	ADJ
iiclr-17676	131	74	settlements	settlement	NOUN
iiclr-17676	131	75	(	(	PUNCT
iiclr-17676	131	76	bis	bis	ADJ
iiclr-17676	131	77	)	)	PUNCT
iiclr-17676	131	78	has	have	AUX
iiclr-17676	131	79	established	establish	VERB
iiclr-17676	131	80	itself	itself	PRON
iiclr-17676	131	81	as	as	ADP
iiclr-17676	131	82	an	an	DET
iiclr-17676	131	83	abundant	abundant	ADJ
iiclr-17676	131	84	and	and	CCONJ
iiclr-17676	131	85	growing	grow	VERB
iiclr-17676	131	86	source	source	NOUN
iiclr-17676	131	87	of	of	ADP
iiclr-17676	131	88	offshore	offshore	ADJ
iiclr-17676	131	89	financial	financial	ADJ
iiclr-17676	131	90	services	service	NOUN
iiclr-17676	131	91	information	information	NOUN
iiclr-17676	131	92	.	.	PUNCT
iiclr-17676	132	1	54	54	NUM
iiclr-17676	132	2	bis	bis	NOUN
iiclr-17676	132	3	is	be	AUX
iiclr-17676	132	4	a	a	DET
iiclr-17676	132	5	bank	bank	NOUN
iiclr-17676	132	6	-	-	PUNCT
iiclr-17676	132	7	controlled	control	VERB
iiclr-17676	132	8	institution	institution	NOUN
iiclr-17676	132	9	that	that	PRON
iiclr-17676	132	10	records	record	VERB
iiclr-17676	132	11	bank	bank	NOUN
iiclr-17676	132	12	deposits	deposit	NOUN
iiclr-17676	132	13	by	by	ADP
iiclr-17676	132	14	country.55	country.55	NOUN
iiclr-17676	132	15	according	accord	VERB
iiclr-17676	132	16	to	to	ADP
iiclr-17676	132	17	its	its	PRON
iiclr-17676	132	18	estimate	estimate	NOUN
iiclr-17676	132	19	in	in	ADP
iiclr-17676	132	20	june	june	PROPN
iiclr-17676	132	21	2004	2004	NUM
iiclr-17676	132	22	,	,	PUNCT
iiclr-17676	132	23	offshore	offshore	ADJ
iiclr-17676	132	24	bank	bank	NOUN
iiclr-17676	132	25	deposits	deposit	NOUN
iiclr-17676	132	26	total	total	VERB
iiclr-17676	132	27	$	$	SYM
iiclr-17676	132	28	2.7	2.7	NUM
iiclr-17676	132	29	trillion	trillion	NUM
iiclr-17676	132	30	,	,	PUNCT
iiclr-17676	132	31	nearly	nearly	ADV
iiclr-17676	132	32	twenty	twenty	NUM
iiclr-17676	132	33	percent	percent	NOUN
iiclr-17676	132	34	of	of	ADP
iiclr-17676	132	35	the	the	DET
iiclr-17676	132	36	$	$	SYM
iiclr-17676	132	37	14.4	14.4	NUM
iiclr-17676	132	38	trillion	trillion	NUM
iiclr-17676	132	39	in	in	ADP
iiclr-17676	132	40	total	total	ADJ
iiclr-17676	132	41	bank	bank	NOUN
iiclr-17676	132	42	deposits	deposit	NOUN
iiclr-17676	132	43	.	.	PUNCT
iiclr-17676	133	1	6	6	NUM
iiclr-17676	133	2	notably	notably	ADV
iiclr-17676	133	3	,	,	PUNCT
iiclr-17676	133	4	the	the	DET
iiclr-17676	133	5	bis	bis	ADJ
iiclr-17676	133	6	estimate	estimate	NOUN
iiclr-17676	133	7	includes	include	VERB
iiclr-17676	133	8	only	only	ADJ
iiclr-17676	133	9	cash	cash	NOUN
iiclr-17676	133	10	deposits	deposit	NOUN
iiclr-17676	133	11	,	,	PUNCT
iiclr-17676	133	12	57	57	NUM
iiclr-17676	133	13	meaning	mean	VERB
iiclr-17676	133	14	the	the	DET
iiclr-17676	133	15	$	$	SYM
iiclr-17676	133	16	2.7	2.7	NUM
iiclr-17676	133	17	trillion	trillion	NUM
iiclr-17676	133	18	does	do	AUX
iiclr-17676	133	19	not	not	PART
iiclr-17676	133	20	reflect	reflect	VERB
iiclr-17676	133	21	financial	financial	ADJ
iiclr-17676	133	22	assets	asset	NOUN
iiclr-17676	133	23	such	such	ADJ
iiclr-17676	133	24	as	as	ADP
iiclr-17676	133	25	stocks	stock	NOUN
iiclr-17676	133	26	,	,	PUNCT
iiclr-17676	133	27	bonds	bond	NOUN
iiclr-17676	133	28	,	,	PUNCT
iiclr-17676	133	29	real	real	ADJ
iiclr-17676	133	30	estate	estate	NOUN
iiclr-17676	133	31	,	,	PUNCT
iiclr-17676	133	32	and	and	CCONJ
iiclr-17676	133	33	interests	interest	NOUN
iiclr-17676	133	34	held	hold	VERB
iiclr-17676	133	35	in	in	ADP
iiclr-17676	133	36	private	private	ADJ
iiclr-17676	133	37	companies.5	companies.5	NOUN
iiclr-17676	133	38	8	8	NUM
iiclr-17676	133	39	applying	apply	VERB
iiclr-17676	133	40	a	a	DET
iiclr-17676	133	41	3.5	3.5	NUM
iiclr-17676	133	42	ratio59	ratio59	NOUN
iiclr-17676	133	43	of	of	ADP
iiclr-17676	133	44	cash	cash	NOUN
iiclr-17676	133	45	to	to	PART
iiclr-17676	133	46	total	total	VERB
iiclr-17676	133	47	48	48	NUM
iiclr-17676	133	48	.	.	PUNCT
iiclr-17676	134	1	palan	palan	PROPN
iiclr-17676	134	2	et	et	PROPN
iiclr-17676	134	3	al	al	PROPN
iiclr-17676	134	4	.	.	PROPN
iiclr-17676	134	5	,	,	PUNCT
iiclr-17676	134	6	supra	supra	PROPN
iiclr-17676	134	7	note	note	NOUN
iiclr-17676	134	8	3	3	NUM
iiclr-17676	134	9	,	,	PUNCT
iiclr-17676	134	10	at	at	ADP
iiclr-17676	134	11	237	237	NUM
iiclr-17676	134	12	.	.	PUNCT
iiclr-17676	135	1	49	49	NUM
iiclr-17676	135	2	.	.	PUNCT
iiclr-17676	136	1	i	i	PRON
iiclr-17676	136	2	d.	d.	VERB
iiclr-17676	136	3	at	at	ADP
iiclr-17676	136	4	237	237	NUM
iiclr-17676	136	5	-	-	SYM
iiclr-17676	136	6	38	38	NUM
iiclr-17676	136	7	.	.	PUNCT
iiclr-17676	137	1	for	for	ADP
iiclr-17676	137	2	the	the	DET
iiclr-17676	137	3	purposes	purpose	NOUN
iiclr-17676	137	4	of	of	ADP
iiclr-17676	137	5	this	this	DET
iiclr-17676	137	6	note	note	NOUN
iiclr-17676	137	7	,	,	PUNCT
iiclr-17676	137	8	"	"	PUNCT
iiclr-17676	137	9	offshore	offshore	ADJ
iiclr-17676	137	10	"	"	PUNCT
iiclr-17676	137	11	means	mean	VERB
iiclr-17676	137	12	"	"	PUNCT
iiclr-17676	137	13	legal	legal	ADJ
iiclr-17676	137	14	space	space	NOUN
iiclr-17676	137	15	that	that	PRON
iiclr-17676	137	16	decouples	decouple	VERB
iiclr-17676	137	17	the	the	DET
iiclr-17676	137	18	real	real	ADJ
iiclr-17676	137	19	and	and	CCONJ
iiclr-17676	137	20	the	the	DET
iiclr-17676	137	21	legal	legal	ADJ
iiclr-17676	137	22	location	location	NOUN
iiclr-17676	137	23	of	of	ADP
iiclr-17676	137	24	a	a	DET
iiclr-17676	137	25	transaction	transaction	NOUN
iiclr-17676	137	26	with	with	ADP
iiclr-17676	137	27	an	an	DET
iiclr-17676	137	28	aim	aim	NOUN
iiclr-17676	137	29	to	to	PART
iiclr-17676	137	30	avoid	avoid	VERB
iiclr-17676	137	31	some	some	PRON
iiclr-17676	137	32	or	or	CCONJ
iiclr-17676	137	33	all	all	DET
iiclr-17676	137	34	kind	kind	NOUN
iiclr-17676	137	35	of	of	ADP
iiclr-17676	137	36	regulation	regulation	NOUN
iiclr-17676	137	37	(	(	PUNCT
iiclr-17676	137	38	tax	tax	NOUN
iiclr-17676	137	39	regulation	regulation	NOUN
iiclr-17676	137	40	,	,	PUNCT
iiclr-17676	137	41	financial	financial	ADJ
iiclr-17676	137	42	regulation	regulation	NOUN
iiclr-17676	137	43	,	,	PUNCT
iiclr-17676	137	44	etc	etc	X
iiclr-17676	137	45	.	.	X
iiclr-17676	137	46	)	)	PUNCT
iiclr-17676	137	47	.	.	PUNCT
iiclr-17676	137	48	"	"	PUNCT
iiclr-17676	138	1	i	i	PRON
iiclr-17676	138	2	d.	d.	PROPN
iiclr-17676	138	3	at	at	ADP
iiclr-17676	138	4	250	250	NUM
iiclr-17676	138	5	.	.	PUNCT
iiclr-17676	139	1	50	50	NUM
iiclr-17676	139	2	.	.	PUNCT
iiclr-17676	139	3	richard	richard	PROPN
iiclr-17676	139	4	murphy	murphy	PROPN
iiclr-17676	139	5	,	,	PUNCT
iiclr-17676	139	6	tax	tax	NOUN
iiclr-17676	139	7	research	research	PROPN
iiclr-17676	139	8	llp	llp	PROPN
iiclr-17676	139	9	,	,	PUNCT
iiclr-17676	139	10	the	the	DET
iiclr-17676	139	11	price	price	NOUN
iiclr-17676	139	12	of	of	ADP
iiclr-17676	139	13	offshore	offshore	ADJ
iiclr-17676	139	14	,	,	PUNCT
iiclr-17676	139	15	tax	tax	VERB
iiclr-17676	139	16	just	just	ADV
iiclr-17676	139	17	.	.	PUNCT
iiclr-17676	140	1	network	network	NOUN
iiclr-17676	140	2	(	(	PUNCT
iiclr-17676	140	3	2005	2005	NUM
iiclr-17676	140	4	)	)	PUNCT
iiclr-17676	140	5	,	,	PUNCT
iiclr-17676	140	6	http://www.taxjustice.net/cms/upload/pdf/briefingpaper	http://www.taxjustice.net/cms/upload/pdf/briefingpaper	VERB
iiclr-17676	140	7	-theprice	-theprice	NOUN
iiclr-17676	140	8	-	-	PUNCT
iiclr-17676	140	9	of	of	ADP
iiclr-17676	140	10	offshore	offshore	ADJ
iiclr-17676	140	11	14_mar_2005.pdf	14_mar_2005.pdf	NUM
iiclr-17676	140	12	.	.	PUNCT
iiclr-17676	141	1	51	51	NUM
iiclr-17676	141	2	.	.	PUNCT
iiclr-17676	141	3	palan	palan	PROPN
iiclr-17676	141	4	et	et	PROPN
iiclr-17676	141	5	al	al	PROPN
iiclr-17676	141	6	.	.	PROPN
iiclr-17676	141	7	,	,	PUNCT
iiclr-17676	141	8	supra	supra	PROPN
iiclr-17676	141	9	note	note	NOUN
iiclr-17676	141	10	3	3	NUM
iiclr-17676	141	11	,	,	PUNCT
iiclr-17676	141	12	at	at	ADP
iiclr-17676	141	13	46	46	NUM
iiclr-17676	141	14	.	.	PUNCT
iiclr-17676	141	15	52	52	NUM
iiclr-17676	141	16	.	.	PUNCT
iiclr-17676	142	1	martin	martin	PROPN
iiclr-17676	142	2	a.	a.	PROPN
iiclr-17676	142	3	sullivan	sullivan	PROPN
iiclr-17676	142	4	,	,	PUNCT
iiclr-17676	142	5	tax	tax	NOUN
iiclr-17676	142	6	analysts	analyst	NOUN
iiclr-17676	142	7	offshore	offshore	ADJ
iiclr-17676	142	8	project	project	NOUN
iiclr-17676	142	9	,	,	PUNCT
iiclr-17676	142	10	117	117	NUM
iiclr-17676	142	11	tax	tax	NOUN
iiclr-17676	142	12	notes	note	NOUN
iiclr-17676	142	13	87	87	NUM
iiclr-17676	142	14	,	,	PUNCT
iiclr-17676	142	15	87	87	NUM
iiclr-17676	142	16	(	(	PUNCT
iiclr-17676	142	17	2007	2007	NUM
iiclr-17676	142	18	)	)	PUNCT
iiclr-17676	142	19	.	.	PUNCT
iiclr-17676	143	1	53	53	NUM
iiclr-17676	143	2	.	.	PUNCT
iiclr-17676	144	1	i	i	PRON
iiclr-17676	144	2	d.	d.	PROPN
iiclr-17676	144	3	54	54	NUM
iiclr-17676	144	4	.	.	PUNCT
iiclr-17676	145	1	i	i	PRON
iiclr-17676	145	2	d.	d.	PROPN
iiclr-17676	145	3	55	55	NUM
iiclr-17676	145	4	.	.	PUNCT
iiclr-17676	146	1	murphy	murphy	PROPN
iiclr-17676	146	2	,	,	PUNCT
iiclr-17676	146	3	supra	supra	PROPN
iiclr-17676	146	4	note	note	VERB
iiclr-17676	146	5	50	50	NUM
iiclr-17676	146	6	.	.	PUNCT
iiclr-17676	147	1	more	more	ADJ
iiclr-17676	147	2	information	information	NOUN
iiclr-17676	147	3	on	on	ADP
iiclr-17676	147	4	the	the	DET
iiclr-17676	147	5	bis	bis	NOUN
iiclr-17676	147	6	is	be	AUX
iiclr-17676	147	7	available	available	ADJ
iiclr-17676	147	8	at	at	ADP
iiclr-17676	147	9	the	the	DET
iiclr-17676	147	10	organization	organization	NOUN
iiclr-17676	147	11	's	's	PART
iiclr-17676	147	12	website	website	NOUN
iiclr-17676	147	13	,	,	PUNCT
iiclr-17676	147	14	http://www.bis.org	http://www.bis.org	PROPN
iiclr-17676	147	15	.	.	PUNCT
iiclr-17676	148	1	56	56	NUM
iiclr-17676	148	2	.	.	PUNCT
iiclr-17676	149	1	i	i	PRON
iiclr-17676	149	2	d.	d.	PROPN
iiclr-17676	149	3	(	(	PUNCT
iiclr-17676	149	4	citing	cite	VERB
iiclr-17676	149	5	data	datum	NOUN
iiclr-17676	149	6	confirmed	confirm	VERB
iiclr-17676	149	7	by	by	ADP
iiclr-17676	149	8	the	the	DET
iiclr-17676	149	9	bis	bis	NOUN
iiclr-17676	149	10	on	on	ADP
iiclr-17676	149	11	january	january	PROPN
iiclr-17676	149	12	3	3	NUM
iiclr-17676	149	13	,	,	PUNCT
iiclr-17676	149	14	2005	2005	NUM
iiclr-17676	149	15	)	)	PUNCT
iiclr-17676	149	16	.	.	PUNCT
iiclr-17676	150	1	57	57	NUM
iiclr-17676	150	2	.	.	PUNCT
iiclr-17676	151	1	i	i	PRON
iiclr-17676	151	2	d.	d.	PROPN
iiclr-17676	151	3	58	58	NUM
iiclr-17676	151	4	.	.	PUNCT
iiclr-17676	152	1	i	i	PRON
iiclr-17676	152	2	d.	d.	PROPN
iiclr-17676	152	3	ind	ind	PROPN
iiclr-17676	152	4	.	.	PUNCT
iiclr-17676	153	1	int'l	int'l	PROPN
iiclr-17676	153	2	&	&	CCONJ
iiclr-17676	153	3	comp	comp	PROPN
iiclr-17676	153	4	.	.	PUNCT
iiclr-17676	154	1	l.	l.	PROPN
iiclr-17676	154	2	rev	rev	PROPN
iiclr-17676	154	3	.	.	PUNCT
iiclr-17676	155	1	financial	financial	ADJ
iiclr-17676	155	2	assets	asset	NOUN
iiclr-17676	155	3	to	to	ADP
iiclr-17676	155	4	the	the	DET
iiclr-17676	155	5	cash	cash	NOUN
iiclr-17676	155	6	deposits	deposit	NOUN
iiclr-17676	155	7	reported	report	VERB
iiclr-17676	155	8	by	by	ADP
iiclr-17676	155	9	bis	bis	ADJ
iiclr-17676	155	10	"	"	PUNCT
iiclr-17676	155	11	yields	yield	VERB
iiclr-17676	155	12	a	a	DET
iiclr-17676	155	13	figure	figure	NOUN
iiclr-17676	155	14	for	for	ADP
iiclr-17676	155	15	total	total	ADJ
iiclr-17676	155	16	financial	financial	ADJ
iiclr-17676	155	17	assets	asset	NOUN
iiclr-17676	155	18	held	hold	VERB
iiclr-17676	155	19	offshore	offshore	ADV
iiclr-17676	155	20	amounting	amount	VERB
iiclr-17676	155	21	to	to	ADP
iiclr-17676	155	22	$	$	SYM
iiclr-17676	155	23	9.45	9.45	NUM
iiclr-17676	155	24	trillion	trillion	NUM
iiclr-17676	155	25	.	.	PUNCT
iiclr-17676	155	26	,	,	PUNCT
iiclr-17676	155	27	60	60	NUM
iiclr-17676	155	28	and	and	CCONJ
iiclr-17676	155	29	after	after	ADP
iiclr-17676	155	30	accounting	account	VERB
iiclr-17676	155	31	for	for	ADP
iiclr-17676	155	32	assets	asset	NOUN
iiclr-17676	155	33	that	that	PRON
iiclr-17676	155	34	are	be	AUX
iiclr-17676	155	35	harder	hard	ADJ
iiclr-17676	155	36	to	to	PART
iiclr-17676	155	37	value	value	VERB
iiclr-17676	155	38	,	,	PUNCT
iiclr-17676	155	39	such	such	ADJ
iiclr-17676	155	40	as	as	ADP
iiclr-17676	155	41	real	real	ADJ
iiclr-17676	155	42	estate	estate	NOUN
iiclr-17676	155	43	,	,	PUNCT
iiclr-17676	155	44	the	the	DET
iiclr-17676	155	45	estimated	estimate	VERB
iiclr-17676	155	46	value	value	NOUN
iiclr-17676	155	47	of	of	ADP
iiclr-17676	155	48	assets	asset	NOUN
iiclr-17676	155	49	held	hold	VERB
iiclr-17676	155	50	offshore	offshore	ADV
iiclr-17676	155	51	begins	begin	VERB
iiclr-17676	155	52	to	to	PART
iiclr-17676	155	53	approach	approach	VERB
iiclr-17676	155	54	$	$	SYM
iiclr-17676	155	55	12	12	NUM
iiclr-17676	155	56	trillion.61	trillion.61	ADP
iiclr-17676	155	57	c.	c.	PROPN
iiclr-17676	155	58	how	how	SCONJ
iiclr-17676	155	59	did	do	AUX
iiclr-17676	155	60	tax	tax	NOUN
iiclr-17676	155	61	havens	haven	NOUN
iiclr-17676	155	62	become	become	AUX
iiclr-17676	155	63	subjected	subject	VERB
iiclr-17676	155	64	to	to	ADP
iiclr-17676	155	65	international	international	ADJ
iiclr-17676	155	66	scrutiny	scrutiny	NOUN
iiclr-17676	155	67	?	?	PUNCT
iiclr-17676	156	1	in	in	ADP
iiclr-17676	156	2	may	may	PROPN
iiclr-17676	156	3	1996	1996	NUM
iiclr-17676	156	4	the	the	DET
iiclr-17676	156	5	heads	head	NOUN
iiclr-17676	156	6	of	of	ADP
iiclr-17676	156	7	state	state	NOUN
iiclr-17676	156	8	of	of	ADP
iiclr-17676	156	9	the	the	DET
iiclr-17676	156	10	g7	g7	PROPN
iiclr-17676	156	11	nations	nation	NOUN
iiclr-17676	156	12	met	meet	VERB
iiclr-17676	156	13	in	in	ADP
iiclr-17676	156	14	lyon	lyon	PROPN
iiclr-17676	156	15	,	,	PUNCT
iiclr-17676	156	16	france,62	france,62	NOUN
iiclr-17676	156	17	where	where	SCONJ
iiclr-17676	156	18	they	they	PRON
iiclr-17676	156	19	"	"	PUNCT
iiclr-17676	156	20	called	call	VERB
iiclr-17676	156	21	upon	upon	SCONJ
iiclr-17676	156	22	the	the	DET
iiclr-17676	156	23	oecd	oecd	PROPN
iiclr-17676	156	24	to	to	PART
iiclr-17676	156	25	'	'	PUNCT
iiclr-17676	156	26	develop	develop	VERB
iiclr-17676	156	27	measures	measure	NOUN
iiclr-17676	156	28	to	to	PART
iiclr-17676	156	29	counter	counter	VERB
iiclr-17676	156	30	the	the	DET
iiclr-17676	156	31	distorting	distorting	ADJ
iiclr-17676	156	32	effects	effect	NOUN
iiclr-17676	156	33	of	of	ADP
iiclr-17676	156	34	harmful	harmful	ADJ
iiclr-17676	156	35	tax	tax	NOUN
iiclr-17676	156	36	competition	competition	NOUN
iiclr-17676	156	37	on	on	ADP
iiclr-17676	156	38	investment	investment	NOUN
iiclr-17676	156	39	and	and	CCONJ
iiclr-17676	156	40	financing	financing	NOUN
iiclr-17676	156	41	decisions	decision	NOUN
iiclr-17676	156	42	and	and	CCONJ
iiclr-17676	156	43	the	the	DET
iiclr-17676	156	44	consequences	consequence	NOUN
iiclr-17676	156	45	for	for	ADP
iiclr-17676	156	46	national	national	ADJ
iiclr-17676	156	47	tax	tax	NOUN
iiclr-17676	156	48	bases	basis	NOUN
iiclr-17676	156	49	.	.	PUNCT
iiclr-17676	157	1	...	...	PUNCT
iiclr-17676	157	2	,	,	PUNCT
iiclr-17676	157	3	,	,	PUNCT
iiclr-17676	157	4	,	,	PUNCT
iiclr-17676	157	5	63	63	NUM
iiclr-17676	157	6	the	the	DET
iiclr-17676	157	7	oecd	oecd	PROPN
iiclr-17676	157	8	reported	report	VERB
iiclr-17676	157	9	back	back	ADV
iiclr-17676	157	10	in	in	ADP
iiclr-17676	157	11	1998	1998	NUM
iiclr-17676	157	12	,	,	PUNCT
iiclr-17676	157	13	issuing	issue	VERB
iiclr-17676	157	14	harmful	harmful	ADJ
iiclr-17676	157	15	tax	tax	NOUN
iiclr-17676	157	16	competition	competition	NOUN
iiclr-17676	157	17	:	:	PUNCT
iiclr-17676	157	18	an	an	DET
iiclr-17676	157	19	emerging	emerge	VERB
iiclr-17676	157	20	global	global	ADJ
iiclr-17676	157	21	issue.64	issue.64	NOUN
iiclr-17676	157	22	the	the	DET
iiclr-17676	157	23	organization	organization	NOUN
iiclr-17676	157	24	also	also	ADV
iiclr-17676	157	25	established	establish	VERB
iiclr-17676	157	26	the	the	DET
iiclr-17676	157	27	forum	forum	NOUN
iiclr-17676	157	28	on	on	ADP
iiclr-17676	157	29	harmful	harmful	ADJ
iiclr-17676	157	30	tax	tax	NOUN
iiclr-17676	157	31	practices,65	practices,65	NOUN
iiclr-17676	157	32	which	which	PRON
iiclr-17676	157	33	subsequently	subsequently	ADV
iiclr-17676	157	34	compiled	compile	VERB
iiclr-17676	157	35	a	a	DET
iiclr-17676	157	36	list	list	NOUN
iiclr-17676	157	37	of	of	ADP
iiclr-17676	157	38	thirty	thirty	NUM
iiclr-17676	157	39	-	-	PUNCT
iiclr-17676	157	40	five	five	NUM
iiclr-17676	157	41	jurisdictions	jurisdiction	NOUN
iiclr-17676	157	42	deemed	deem	VERB
iiclr-17676	157	43	to	to	PART
iiclr-17676	157	44	be	be	AUX
iiclr-17676	157	45	tax	tax	NOUN
iiclr-17676	157	46	havens.66	havens.66	NOUN
iiclr-17676	157	47	further	far	ADV
iiclr-17676	157	48	,	,	PUNCT
iiclr-17676	157	49	the	the	DET
iiclr-17676	157	50	oecd	oecd	PROPN
iiclr-17676	157	51	recommended	recommend	VERB
iiclr-17676	157	52	that	that	SCONJ
iiclr-17676	157	53	its	its	PRON
iiclr-17676	157	54	members	member	NOUN
iiclr-17676	157	55	implement	implement	VERB
iiclr-17676	157	56	a	a	DET
iiclr-17676	157	57	number	number	NOUN
iiclr-17676	157	58	of	of	ADP
iiclr-17676	157	59	defensive	defensive	ADJ
iiclr-17676	157	60	measures	measure	NOUN
iiclr-17676	157	61	against	against	ADP
iiclr-17676	157	62	tax	tax	NOUN
iiclr-17676	157	63	havens	haven	NOUN
iiclr-17676	157	64	unwilling	unwilling	ADJ
iiclr-17676	157	65	to	to	PART
iiclr-17676	157	66	cooperate	cooperate	VERB
iiclr-17676	157	67	with	with	ADP
iiclr-17676	157	68	the	the	DET
iiclr-17676	157	69	oecd	oecd	PROPN
iiclr-17676	157	70	initiative.67	initiative.67	PROPN
iiclr-17676	157	71	the	the	DET
iiclr-17676	157	72	alleged	alleged	ADJ
iiclr-17676	157	73	"	"	PUNCT
iiclr-17676	157	74	tax	tax	NOUN
iiclr-17676	157	75	havens	haven	NOUN
iiclr-17676	157	76	"	"	PUNCT
iiclr-17676	157	77	responded	respond	VERB
iiclr-17676	157	78	obstinately	obstinately	ADV
iiclr-17676	157	79	to	to	ADP
iiclr-17676	157	80	the	the	DET
iiclr-17676	157	81	oecd	oecd	PROPN
iiclr-17676	157	82	's	's	PART
iiclr-17676	157	83	efforts	effort	NOUN
iiclr-17676	157	84	.	.	PUNCT
iiclr-17676	158	1	their	their	PRON
iiclr-17676	158	2	protests	protest	NOUN
iiclr-17676	158	3	"	"	PUNCT
iiclr-17676	158	4	included	include	VERB
iiclr-17676	158	5	promises	promise	NOUN
iiclr-17676	158	6	to	to	PART
iiclr-17676	158	7	not	not	PART
iiclr-17676	158	8	sign	sign	VERB
iiclr-17676	158	9	up	up	ADP
iiclr-17676	158	10	for	for	ADP
iiclr-17676	158	11	the	the	DET
iiclr-17676	158	12	initiative	initiative	NOUN
iiclr-17676	158	13	,	,	PUNCT
iiclr-17676	158	14	publically	publically	ADV
iiclr-17676	158	15	challenging	challenge	VERB
iiclr-17676	158	16	the	the	DET
iiclr-17676	158	17	oecd	oecd	PROPN
iiclr-17676	158	18	,	,	PUNCT
iiclr-17676	158	19	and	and	CCONJ
iiclr-17676	158	20	bilateral	bilateral	ADJ
iiclr-17676	158	21	lobbying	lobbying	NOUN
iiclr-17676	158	22	to	to	ADP
iiclr-17676	158	23	more	more	ADV
iiclr-17676	158	24	sympathetic	sympathetic	ADJ
iiclr-17676	158	25	oecd	oecd	PROPN
iiclr-17676	158	26	states	state	NOUN
iiclr-17676	158	27	.	.	PUNCT
iiclr-17676	159	1	68	68	NUM
iiclr-17676	159	2	these	these	DET
iiclr-17676	159	3	efforts	effort	NOUN
iiclr-17676	159	4	helped	help	VERB
iiclr-17676	159	5	soften	soften	VERB
iiclr-17676	159	6	the	the	DET
iiclr-17676	159	7	blow	blow	NOUN
iiclr-17676	159	8	of	of	ADP
iiclr-17676	159	9	the	the	DET
iiclr-17676	159	10	oecd	oecd	PROPN
iiclr-17676	159	11	initiative	initiative	NOUN
iiclr-17676	159	12	,	,	PUNCT
iiclr-17676	159	13	which	which	PRON
iiclr-17676	159	14	was	be	AUX
iiclr-17676	159	15	further	far	ADV
iiclr-17676	159	16	weakened	weaken	VERB
iiclr-17676	159	17	by	by	ADP
iiclr-17676	159	18	u.s	u.s	PROPN
iiclr-17676	159	19	.	.	PROPN
iiclr-17676	159	20	treasury	treasury	PROPN
iiclr-17676	159	21	secretary	secretary	PROPN
iiclr-17676	159	22	paul	paul	PROPN
iiclr-17676	159	23	o'neill	o'neill	PROPN
iiclr-17676	159	24	's	's	PART
iiclr-17676	159	25	criticism	criticism	NOUN
iiclr-17676	159	26	in	in	ADP
iiclr-17676	159	27	a	a	DET
iiclr-17676	159	28	69may	69may	NUM
iiclr-17676	159	29	10	10	NUM
iiclr-17676	159	30	,	,	PUNCT
iiclr-17676	159	31	2001	2001	NUM
iiclr-17676	159	32	press	press	NOUN
iiclr-17676	159	33	release	release	NOUN
iiclr-17676	159	34	.	.	PUNCT
iiclr-17676	160	1	in	in	ADP
iiclr-17676	160	2	relevant	relevant	ADJ
iiclr-17676	160	3	part	part	NOUN
iiclr-17676	160	4	,	,	PUNCT
iiclr-17676	160	5	he	he	PRON
iiclr-17676	160	6	stated	state	VERB
iiclr-17676	160	7	:	:	PUNCT
iiclr-17676	160	8	[	[	X
iiclr-17676	160	9	t]he	t]he	ADV
iiclr-17676	160	10	underlying	underlying	ADJ
iiclr-17676	160	11	premise	premise	NOUN
iiclr-17676	160	12	that	that	SCONJ
iiclr-17676	160	13	low	low	ADJ
iiclr-17676	160	14	tax	tax	NOUN
iiclr-17676	160	15	rates	rate	NOUN
iiclr-17676	160	16	are	be	AUX
iiclr-17676	160	17	somehow	somehow	ADV
iiclr-17676	160	18	suspect	suspect	ADJ
iiclr-17676	160	19	and	and	CCONJ
iiclr-17676	160	20	...	...	PUNCT
iiclr-17676	160	21	the	the	DET
iiclr-17676	160	22	notion	notion	NOUN
iiclr-17676	160	23	that	that	SCONJ
iiclr-17676	160	24	any	any	DET
iiclr-17676	160	25	country	country	NOUN
iiclr-17676	160	26	,	,	PUNCT
iiclr-17676	160	27	or	or	CCONJ
iiclr-17676	160	28	group	group	NOUN
iiclr-17676	160	29	of	of	ADP
iiclr-17676	160	30	countries	country	NOUN
iiclr-17676	160	31	,	,	PUNCT
iiclr-17676	160	32	should	should	AUX
iiclr-17676	160	33	interfere	interfere	VERB
iiclr-17676	160	34	in	in	ADP
iiclr-17676	160	35	any	any	DET
iiclr-17676	160	36	other	other	ADJ
iiclr-17676	160	37	country	country	NOUN
iiclr-17676	160	38	's	's	PART
iiclr-17676	160	39	decision	decision	NOUN
iiclr-17676	160	40	about	about	ADP
iiclr-17676	160	41	how	how	SCONJ
iiclr-17676	160	42	to	to	PART
iiclr-17676	160	43	structure	structure	VERB
iiclr-17676	160	44	its	its	PRON
iiclr-17676	160	45	own	own	ADJ
iiclr-17676	160	46	tax	tax	NOUN
iiclr-17676	160	47	system	system	NOUN
iiclr-17676	160	48	[	[	X
iiclr-17676	160	49	is	be	AUX
iiclr-17676	160	50	troubling	troubling	ADJ
iiclr-17676	160	51	]	]	PUNCT
iiclr-17676	160	52	....	....	PUNCT
iiclr-17676	161	1	[	[	X
iiclr-17676	161	2	consequently	consequently	ADV
iiclr-17676	161	3	,	,	PUNCT
iiclr-17676	161	4	]	]	PUNCT
iiclr-17676	162	1	[	[	X
iiclr-17676	162	2	t]he	t]he	X
iiclr-17676	162	3	work	work	NOUN
iiclr-17676	162	4	of	of	ADP
iiclr-17676	162	5	this	this	DET
iiclr-17676	162	6	particular	particular	ADJ
iiclr-17676	162	7	oecd	oecd	PROPN
iiclr-17676	162	8	initiative	initiative	NOUN
iiclr-17676	162	9	.	.	PUNCT
iiclr-17676	162	10	.	.	PUNCT
iiclr-17676	162	11	.	.	PUNCT
iiclr-17676	163	1	must	must	AUX
iiclr-17676	163	2	be	be	AUX
iiclr-17676	163	3	59	59	NUM
iiclr-17676	163	4	.	.	PUNCT
iiclr-17676	164	1	when	when	SCONJ
iiclr-17676	164	2	examining	examine	VERB
iiclr-17676	164	3	the	the	DET
iiclr-17676	164	4	typical	typical	ADJ
iiclr-17676	164	5	composition	composition	NOUN
iiclr-17676	164	6	of	of	ADP
iiclr-17676	164	7	net	net	ADJ
iiclr-17676	164	8	worth	worth	NOUN
iiclr-17676	164	9	,	,	PUNCT
iiclr-17676	164	10	"	"	PUNCT
iiclr-17676	164	11	[	[	X
iiclr-17676	164	12	t]he	t]he	ADV
iiclr-17676	164	13	ratio	ratio	NOUN
iiclr-17676	164	14	of	of	ADP
iiclr-17676	164	15	cash	cash	NOUN
iiclr-17676	164	16	to	to	PART
iiclr-17676	164	17	total	total	VERB
iiclr-17676	164	18	financial	financial	ADJ
iiclr-17676	164	19	assets	asset	NOUN
iiclr-17676	164	20	...	...	PUNCT
iiclr-17676	165	1	[	[	X
iiclr-17676	165	2	ranges	range	VERB
iiclr-17676	165	3	from	from	ADP
iiclr-17676	165	4	]	]	PUNCT
iiclr-17676	165	5	3.3	3.3	NUM
iiclr-17676	165	6	to	to	PART
iiclr-17676	165	7	3.85	3.85	NUM
iiclr-17676	165	8	.	.	PUNCT
iiclr-17676	165	9	"	"	PUNCT
iiclr-17676	166	1	i	i	PRON
iiclr-17676	166	2	d.	d.	PROPN
iiclr-17676	166	3	60	60	NUM
iiclr-17676	166	4	.	.	PUNCT
iiclr-17676	167	1	i	i	PRON
iiclr-17676	167	2	d.	d.	PROPN
iiclr-17676	167	3	61	61	NUM
iiclr-17676	167	4	.	.	PUNCT
iiclr-17676	168	1	i	i	PRON
iiclr-17676	168	2	d.	d.	PROPN
iiclr-17676	168	3	62	62	NUM
iiclr-17676	168	4	.	.	PUNCT
iiclr-17676	169	1	the	the	DET
iiclr-17676	169	2	group	group	NOUN
iiclr-17676	169	3	of	of	ADP
iiclr-17676	169	4	seven	seven	NUM
iiclr-17676	169	5	that	that	PRON
iiclr-17676	169	6	met	meet	VERB
iiclr-17676	169	7	at	at	ADP
iiclr-17676	169	8	the	the	DET
iiclr-17676	169	9	1996	1996	NUM
iiclr-17676	169	10	lyon	lyon	PROPN
iiclr-17676	169	11	summit	summit	PROPN
iiclr-17676	169	12	included	include	VERB
iiclr-17676	169	13	:	:	PUNCT
iiclr-17676	169	14	canada	canada	PROPN
iiclr-17676	169	15	,	,	PUNCT
iiclr-17676	169	16	france	france	PROPN
iiclr-17676	169	17	,	,	PUNCT
iiclr-17676	169	18	germany	germany	PROPN
iiclr-17676	169	19	,	,	PUNCT
iiclr-17676	169	20	italy	italy	PROPN
iiclr-17676	169	21	,	,	PUNCT
iiclr-17676	169	22	japan	japan	PROPN
iiclr-17676	169	23	,	,	PUNCT
iiclr-17676	169	24	the	the	DET
iiclr-17676	169	25	united	united	ADJ
iiclr-17676	169	26	kingdom	kingdom	PROPN
iiclr-17676	169	27	,	,	PUNCT
iiclr-17676	169	28	and	and	CCONJ
iiclr-17676	169	29	the	the	DET
iiclr-17676	169	30	united	united	PROPN
iiclr-17676	169	31	states	states	PROPN
iiclr-17676	169	32	.	.	PUNCT
iiclr-17676	170	1	doug	doug	PROPN
iiclr-17676	170	2	saunders	saunder	NOUN
iiclr-17676	170	3	,	,	PUNCT
iiclr-17676	170	4	weight	weight	NOUN
iiclr-17676	170	5	of	of	ADP
iiclr-17676	170	6	the	the	DET
iiclr-17676	170	7	world	world	NOUN
iiclr-17676	170	8	too	too	ADV
iiclr-17676	170	9	heavy	heavy	ADJ
iiclr-17676	170	10	for	for	ADP
iiclr-17676	170	11	these	these	DET
iiclr-17676	170	12	shoulders	shoulder	NOUN
iiclr-17676	170	13	;	;	PUNCT
iiclr-17676	170	14	at	at	ADP
iiclr-17676	170	15	this	this	DET
iiclr-17676	170	16	year	year	NOUN
iiclr-17676	170	17	's	's	PART
iiclr-17676	170	18	g8	g8	PROPN
iiclr-17676	170	19	summit	summit	NOUN
iiclr-17676	170	20	,	,	PUNCT
iiclr-17676	170	21	there	there	PRON
iiclr-17676	170	22	's	be	VERB
iiclr-17676	170	23	one	one	NUM
iiclr-17676	170	24	issue	issue	NOUN
iiclr-17676	170	25	that	that	PRON
iiclr-17676	170	26	will	will	AUX
iiclr-17676	170	27	overshadow	overshadow	VERB
iiclr-17676	170	28	the	the	DET
iiclr-17676	170	29	rest	rest	NOUN
iiclr-17676	170	30	:	:	PUNCT
iiclr-17676	170	31	a	a	DET
iiclr-17676	170	32	growing	grow	VERB
iiclr-17676	170	33	callfor	callfor	ADP
iiclr-17676	170	34	the	the	DET
iiclr-17676	170	35	group	group	NOUN
iiclr-17676	170	36	's	's	PART
iiclr-17676	170	37	abolition	abolition	NOUN
iiclr-17676	170	38	,	,	PUNCT
iiclr-17676	170	39	globe	globe	PROPN
iiclr-17676	170	40	&	&	CCONJ
iiclr-17676	170	41	mail	mail	PROPN
iiclr-17676	170	42	,	,	PUNCT
iiclr-17676	170	43	july	july	PROPN
iiclr-17676	170	44	5	5	NUM
iiclr-17676	170	45	,	,	PUNCT
iiclr-17676	170	46	2008	2008	NUM
iiclr-17676	170	47	,	,	PUNCT
iiclr-17676	170	48	at	at	ADP
iiclr-17676	170	49	a10	a10	NOUN
iiclr-17676	170	50	.	.	PUNCT
iiclr-17676	171	1	63	63	NUM
iiclr-17676	171	2	.	.	PUNCT
iiclr-17676	172	1	oecd	oecd	PROPN
iiclr-17676	172	2	,	,	PUNCT
iiclr-17676	172	3	supra	supra	PROPN
iiclr-17676	172	4	note	note	NOUN
iiclr-17676	172	5	2	2	NUM
iiclr-17676	172	6	,	,	PUNCT
iiclr-17676	172	7	at	at	ADP
iiclr-17676	172	8	3	3	NUM
iiclr-17676	172	9	,	,	PUNCT
iiclr-17676	172	10	7	7	NUM
iiclr-17676	172	11	(	(	PUNCT
iiclr-17676	172	12	quoting	quote	VERB
iiclr-17676	172	13	oecd	oecd	PROPN
iiclr-17676	172	14	ministerial	ministerial	ADJ
iiclr-17676	172	15	communiqu6	communiqu6	PROPN
iiclr-17676	172	16	,	,	PUNCT
iiclr-17676	172	17	may	may	PROPN
iiclr-17676	172	18	1996	1996	NUM
iiclr-17676	172	19	)	)	PUNCT
iiclr-17676	172	20	.	.	PUNCT
iiclr-17676	173	1	64	64	NUM
iiclr-17676	173	2	.	.	PUNCT
iiclr-17676	174	1	see	see	VERB
iiclr-17676	174	2	i	i	PRON
iiclr-17676	174	3	d.	d.	PROPN
iiclr-17676	174	4	at	at	ADP
iiclr-17676	174	5	3	3	NUM
iiclr-17676	174	6	.	.	PUNCT
iiclr-17676	175	1	all	all	DET
iiclr-17676	175	2	but	but	SCONJ
iiclr-17676	175	3	two	two	NUM
iiclr-17676	175	4	oecd	oecd	PROPN
iiclr-17676	175	5	member	member	NOUN
iiclr-17676	175	6	nations	nation	NOUN
iiclr-17676	175	7	approved	approve	VERB
iiclr-17676	175	8	the	the	DET
iiclr-17676	175	9	report	report	NOUN
iiclr-17676	175	10	;	;	PUNCT
iiclr-17676	175	11	luxembourg	luxembourg	PROPN
iiclr-17676	175	12	and	and	CCONJ
iiclr-17676	175	13	switzerland	switzerland	PROPN
iiclr-17676	175	14	abstained	abstain	VERB
iiclr-17676	175	15	.	.	PUNCT
iiclr-17676	176	1	i	i	PRON
iiclr-17676	176	2	d.	d.	PROPN
iiclr-17676	176	3	at	at	ADP
iiclr-17676	176	4	73	73	NUM
iiclr-17676	176	5	-	-	SYM
iiclr-17676	176	6	78	78	NUM
iiclr-17676	176	7	,	,	PUNCT
iiclr-17676	176	8	annex	annex	VERB
iiclr-17676	176	9	ii	ii	NOUN
iiclr-17676	176	10	.	.	PROPN
iiclr-17676	177	1	65	65	NUM
iiclr-17676	177	2	.	.	PUNCT
iiclr-17676	178	1	global	global	ADJ
iiclr-17676	178	2	tax	tax	PROPN
iiclr-17676	178	3	co	co	NOUN
iiclr-17676	178	4	-	-	NOUN
iiclr-17676	178	5	operation	operation	NOUN
iiclr-17676	178	6	,	,	PUNCT
iiclr-17676	178	7	supra	supra	PROPN
iiclr-17676	178	8	note	note	PROPN
iiclr-17676	178	9	41	41	NUM
iiclr-17676	178	10	,	,	PUNCT
iiclr-17676	178	11	para	para	NOUN
iiclr-17676	178	12	.	.	PUNCT
iiclr-17676	179	1	1	1	NUM
iiclr-17676	179	2	,	,	PUNCT
iiclr-17676	179	3	at	at	ADP
iiclr-17676	179	4	8	8	NUM
iiclr-17676	179	5	.	.	PUNCT
iiclr-17676	180	1	66	66	NUM
iiclr-17676	180	2	.	.	PUNCT
iiclr-17676	181	1	i	i	PRON
iiclr-17676	181	2	d.	d.	PROPN
iiclr-17676	181	3	para	para	PROPN
iiclr-17676	181	4	.	.	PUNCT
iiclr-17676	182	1	17	17	NUM
iiclr-17676	182	2	,	,	PUNCT
iiclr-17676	182	3	at	at	ADP
iiclr-17676	182	4	17	17	NUM
iiclr-17676	182	5	(	(	PUNCT
iiclr-17676	182	6	listing	list	VERB
iiclr-17676	182	7	the	the	DET
iiclr-17676	182	8	thirty	thirty	NUM
iiclr-17676	182	9	-	-	PUNCT
iiclr-17676	182	10	five	five	NUM
iiclr-17676	182	11	tax	tax	NOUN
iiclr-17676	182	12	haven	haven	NOUN
iiclr-17676	182	13	jurisdictions	jurisdiction	NOUN
iiclr-17676	182	14	)	)	PUNCT
iiclr-17676	182	15	.	.	PUNCT
iiclr-17676	183	1	67	67	NUM
iiclr-17676	183	2	.	.	PUNCT
iiclr-17676	184	1	i	i	PRON
iiclr-17676	184	2	d.	d.	PROPN
iiclr-17676	184	3	para	para	PROPN
iiclr-17676	184	4	.	.	PROPN
iiclr-17676	185	1	35	35	NUM
iiclr-17676	185	2	,	,	PUNCT
iiclr-17676	185	3	at	at	ADP
iiclr-17676	185	4	25	25	NUM
iiclr-17676	185	5	.	.	PUNCT
iiclr-17676	186	1	68	68	NUM
iiclr-17676	186	2	.	.	PUNCT
iiclr-17676	187	1	martin	martin	PROPN
iiclr-17676	187	2	a.	a.	PROPN
iiclr-17676	187	3	sullivan	sullivan	PROPN
iiclr-17676	187	4	,	,	PUNCT
iiclr-17676	187	5	lessons	lesson	NOUN
iiclr-17676	187	6	from	from	ADP
iiclr-17676	187	7	the	the	DET
iiclr-17676	187	8	last	last	ADJ
iiclr-17676	187	9	war	war	NOUN
iiclr-17676	187	10	on	on	ADP
iiclr-17676	187	11	tax	tax	NOUN
iiclr-17676	187	12	havens	haven	NOUN
iiclr-17676	187	13	,	,	PUNCT
iiclr-17676	187	14	116	116	NUM
iiclr-17676	187	15	tax	tax	NOUN
iiclr-17676	187	16	notes	note	NOUN
iiclr-17676	187	17	327	327	NUM
iiclr-17676	187	18	,	,	PUNCT
iiclr-17676	187	19	328	328	NUM
iiclr-17676	187	20	(	(	PUNCT
iiclr-17676	187	21	2007	2007	NUM
iiclr-17676	187	22	)	)	PUNCT
iiclr-17676	188	1	[	[	X
iiclr-17676	188	2	hereinafter	hereinafter	NOUN
iiclr-17676	188	3	lessons	lesson	NOUN
iiclr-17676	188	4	]	]	PUNCT
iiclr-17676	188	5	.	.	PUNCT
iiclr-17676	189	1	69	69	NUM
iiclr-17676	189	2	.	.	PUNCT
iiclr-17676	190	1	see	see	VERB
iiclr-17676	190	2	press	press	NOUN
iiclr-17676	190	3	release	release	NOUN
iiclr-17676	190	4	,	,	PUNCT
iiclr-17676	190	5	u.s	u.s	PROPN
iiclr-17676	190	6	.	.	PROPN
iiclr-17676	190	7	dep't	dep't	NOUN
iiclr-17676	190	8	of	of	ADP
iiclr-17676	190	9	the	the	DET
iiclr-17676	190	10	treasury	treasury	NOUN
iiclr-17676	190	11	,	,	PUNCT
iiclr-17676	190	12	statement	statement	NOUN
iiclr-17676	190	13	of	of	ADP
iiclr-17676	190	14	treasury	treasury	PROPN
iiclr-17676	190	15	secretary	secretary	PROPN
iiclr-17676	190	16	paul	paul	PROPN
iiclr-17676	190	17	o'neill	o'neill	PROPN
iiclr-17676	190	18	on	on	ADP
iiclr-17676	190	19	oecd	oecd	PROPN
iiclr-17676	190	20	tax	tax	NOUN
iiclr-17676	190	21	havens	haven	NOUN
iiclr-17676	190	22	project	project	NOUN
iiclr-17676	190	23	,	,	PUNCT
iiclr-17676	190	24	po-366	po-366	X
iiclr-17676	190	25	(	(	PUNCT
iiclr-17676	190	26	may	may	PROPN
iiclr-17676	190	27	10	10	NUM
iiclr-17676	190	28	,	,	PUNCT
iiclr-17676	190	29	2001	2001	NUM
iiclr-17676	190	30	)	)	PUNCT
iiclr-17676	190	31	,	,	PUNCT
iiclr-17676	190	32	available	available	ADJ
iiclr-17676	190	33	at	at	ADP
iiclr-17676	190	34	http://www.treasury.gov/press-center/press-releases/pages/po366.aspx	http://www.treasury.gov/press-center/press-releases/pages/po366.aspx	NOUN
iiclr-17676	190	35	.	.	PUNCT
iiclr-17676	191	1	198	198	NUM
iiclr-17676	192	1	[	[	X
iiclr-17676	192	2	vol	vol	NOUN
iiclr-17676	192	3	.	.	PUNCT
iiclr-17676	193	1	22:1	22:1	NUM
iiclr-17676	193	2	2012	2012	NUM
iiclr-17676	193	3	]	]	PUNCT
iiclr-17676	193	4	auto	auto	NOUN
iiclr-17676	193	5	info	info	NOUN
iiclr-17676	193	6	exch	exch	PROPN
iiclr-17676	193	7	as	as	ADP
iiclr-17676	193	8	multi	multi	X
iiclr-17676	193	9	soln	soln	NOUN
iiclr-17676	193	10	to	to	ADP
iiclr-17676	193	11	tax	tax	NOUN
iiclr-17676	193	12	havens	haven	NOUN
iiclr-17676	193	13	refocused	refocus	VERB
iiclr-17676	193	14	on	on	ADP
iiclr-17676	193	15	the	the	DET
iiclr-17676	193	16	core	core	NOUN
iiclr-17676	193	17	element	element	NOUN
iiclr-17676	193	18	that	that	PRON
iiclr-17676	193	19	is	be	AUX
iiclr-17676	193	20	our	our	PRON
iiclr-17676	193	21	common	common	ADJ
iiclr-17676	193	22	goal	goal	NOUN
iiclr-17676	193	23	:	:	PUNCT
iiclr-17676	193	24	the	the	DET
iiclr-17676	193	25	need	need	NOUN
iiclr-17676	193	26	for	for	SCONJ
iiclr-17676	193	27	countries	country	NOUN
iiclr-17676	193	28	to	to	PART
iiclr-17676	193	29	be	be	AUX
iiclr-17676	193	30	able	able	ADJ
iiclr-17676	193	31	to	to	PART
iiclr-17676	193	32	obtain	obtain	VERB
iiclr-17676	193	33	specific	specific	ADJ
iiclr-17676	193	34	information	information	NOUN
iiclr-17676	193	35	from	from	ADP
iiclr-17676	193	36	other	other	ADJ
iiclr-17676	193	37	countries	country	NOUN
iiclr-17676	193	38	upon	upon	SCONJ
iiclr-17676	193	39	request	request	NOUN
iiclr-17676	193	40	in	in	ADP
iiclr-17676	193	41	order	order	NOUN
iiclr-17676	193	42	to	to	PART
iiclr-17676	193	43	prevent	prevent	VERB
iiclr-17676	193	44	the	the	DET
iiclr-17676	193	45	illegal	illegal	ADJ
iiclr-17676	193	46	evasion	evasion	NOUN
iiclr-17676	193	47	of	of	ADP
iiclr-17676	193	48	their	their	PRON
iiclr-17676	193	49	tax	tax	NOUN
iiclr-17676	193	50	laws	law	NOUN
iiclr-17676	193	51	by	by	ADP
iiclr-17676	193	52	the	the	DET
iiclr-17676	193	53	dishonest	dishon	ADJ
iiclr-17676	193	54	few	few	ADJ
iiclr-17676	193	55	.	.	PUNCT
iiclr-17676	194	1	in	in	ADP
iiclr-17676	194	2	its	its	PRON
iiclr-17676	194	3	current	current	ADJ
iiclr-17676	194	4	form	form	NOUN
iiclr-17676	194	5	,	,	PUNCT
iiclr-17676	194	6	the	the	DET
iiclr-17676	194	7	project	project	NOUN
iiclr-17676	194	8	is	be	AUX
iiclr-17676	194	9	too	too	ADV
iiclr-17676	194	10	broad	broad	ADJ
iiclr-17676	194	11	....	....	PUNCT
iiclr-17676	195	1	d.	d.	PROPN
iiclr-17676	195	2	sovereignty	sovereignty	PROPN
iiclr-17676	195	3	according	accord	VERB
iiclr-17676	195	4	to	to	ADP
iiclr-17676	195	5	treasury	treasury	PROPN
iiclr-17676	195	6	secretary	secretary	PROPN
iiclr-17676	195	7	o'neill	o'neill	PROPN
iiclr-17676	195	8	,	,	PUNCT
iiclr-17676	195	9	the	the	DET
iiclr-17676	195	10	oecd	oecd	PROPN
iiclr-17676	195	11	initiative	initiative	NOUN
iiclr-17676	195	12	had	have	AUX
iiclr-17676	195	13	become	become	VERB
iiclr-17676	195	14	too	too	ADV
iiclr-17676	195	15	broad	broad	ADJ
iiclr-17676	195	16	,	,	PUNCT
iiclr-17676	195	17	in	in	ADP
iiclr-17676	195	18	large	large	ADJ
iiclr-17676	195	19	part	part	NOUN
iiclr-17676	195	20	,	,	PUNCT
iiclr-17676	195	21	because	because	SCONJ
iiclr-17676	195	22	it	it	PRON
iiclr-17676	195	23	was	be	AUX
iiclr-17676	195	24	infringing	infringe	VERB
iiclr-17676	195	25	on	on	ADP
iiclr-17676	195	26	nations	nation	NOUN
iiclr-17676	195	27	'	'	PART
iiclr-17676	195	28	sovereign	sovereign	ADJ
iiclr-17676	195	29	rights.71	rights.71	NOUN
iiclr-17676	195	30	foundationally	foundationally	ADV
iiclr-17676	195	31	,	,	PUNCT
iiclr-17676	195	32	"	"	PUNCT
iiclr-17676	195	33	sovereignty	sovereignty	NOUN
iiclr-17676	195	34	"	"	PUNCT
iiclr-17676	195	35	is	be	AUX
iiclr-17676	195	36	defined	define	VERB
iiclr-17676	195	37	by	by	ADP
iiclr-17676	195	38	the	the	DET
iiclr-17676	195	39	existence	existence	NOUN
iiclr-17676	195	40	of	of	ADP
iiclr-17676	195	41	territory	territory	NOUN
iiclr-17676	195	42	,	,	PUNCT
iiclr-17676	195	43	people	people	NOUN
iiclr-17676	195	44	,	,	PUNCT
iiclr-17676	195	45	and	and	CCONJ
iiclr-17676	195	46	government,72	government,72	NOUN
iiclr-17676	195	47	and	and	CCONJ
iiclr-17676	195	48	"	"	PUNCT
iiclr-17676	195	49	[	[	X
iiclr-17676	195	50	i]n	i]n	NOUN
iiclr-17676	195	51	possessing	possess	VERB
iiclr-17676	195	52	these	these	DET
iiclr-17676	195	53	elements	element	NOUN
iiclr-17676	195	54	,	,	PUNCT
iiclr-17676	195	55	a	a	DET
iiclr-17676	195	56	sovereign	sovereign	ADJ
iiclr-17676	195	57	state	state	NOUN
iiclr-17676	195	58	should	should	AUX
iiclr-17676	195	59	display	display	VERB
iiclr-17676	195	60	internal	internal	ADJ
iiclr-17676	195	61	control	control	NOUN
iiclr-17676	195	62	and	and	CCONJ
iiclr-17676	195	63	supremacy	supremacy	NOUN
iiclr-17676	195	64	,	,	PUNCT
iiclr-17676	195	65	along	along	ADP
iiclr-17676	195	66	with	with	ADP
iiclr-17676	195	67	external	external	ADJ
iiclr-17676	195	68	independence	independence	NOUN
iiclr-17676	195	69	from	from	ADP
iiclr-17676	195	70	other	other	ADJ
iiclr-17676	195	71	states	state	NOUN
iiclr-17676	195	72	.	.	PUNCT
iiclr-17676	196	1	73	73	NUM
iiclr-17676	197	1	but	but	CCONJ
iiclr-17676	197	2	"	"	PUNCT
iiclr-17676	197	3	states	state	NOUN
iiclr-17676	197	4	do	do	AUX
iiclr-17676	197	5	not	not	PART
iiclr-17676	197	6	exercise	exercise	VERB
iiclr-17676	197	7	unimpeded	unimpeded	ADJ
iiclr-17676	197	8	control	control	NOUN
iiclr-17676	197	9	over	over	ADP
iiclr-17676	197	10	tax	tax	NOUN
iiclr-17676	197	11	policy	policy	NOUN
iiclr-17676	197	12	choices	choice	NOUN
iiclr-17676	197	13	they	they	PRON
iiclr-17676	197	14	are	be	AUX
iiclr-17676	197	15	influenced	influence	VERB
iiclr-17676	197	16	and	and	CCONJ
iiclr-17676	197	17	constrained	constrain	VERB
iiclr-17676	197	18	by	by	ADP
iiclr-17676	197	19	the	the	DET
iiclr-17676	197	20	political	political	ADJ
iiclr-17676	197	21	economy	economy	NOUN
iiclr-17676	197	22	within	within	ADP
iiclr-17676	197	23	their	their	PRON
iiclr-17676	197	24	own	own	ADJ
iiclr-17676	197	25	domestic	domestic	ADJ
iiclr-17676	197	26	system	system	NOUN
iiclr-17676	197	27	...	...	PUNCT
iiclr-17676	197	28	and	and	CCONJ
iiclr-17676	197	29	by	by	ADP
iiclr-17676	197	30	the	the	DET
iiclr-17676	197	31	need	need	NOUN
iiclr-17676	197	32	to	to	PART
iiclr-17676	197	33	account	account	VERB
iiclr-17676	197	34	for	for	ADP
iiclr-17676	197	35	the	the	DET
iiclr-17676	197	36	implications	implication	NOUN
iiclr-17676	197	37	of	of	ADP
iiclr-17676	197	38	their	their	PRON
iiclr-17676	197	39	tax	tax	NOUN
iiclr-17676	197	40	rules	rule	NOUN
iiclr-17676	197	41	globally	globally	ADV
iiclr-17676	197	42	....	....	PUNCT
iiclr-17676	198	1	the	the	DET
iiclr-17676	198	2	issue	issue	NOUN
iiclr-17676	198	3	of	of	ADP
iiclr-17676	198	4	sovereignty	sovereignty	NOUN
iiclr-17676	198	5	weighs	weigh	VERB
iiclr-17676	198	6	heavily	heavily	ADV
iiclr-17676	198	7	on	on	ADP
iiclr-17676	198	8	states	state	NOUN
iiclr-17676	198	9	considering	consider	VERB
iiclr-17676	198	10	international	international	ADJ
iiclr-17676	198	11	tax	tax	NOUN
iiclr-17676	198	12	cooperation,75	cooperation,75	NOUN
iiclr-17676	198	13	as	as	SCONJ
iiclr-17676	198	14	it	it	PRON
iiclr-17676	198	15	should	should	AUX
iiclr-17676	198	16	:	:	PUNCT
iiclr-17676	198	17	"	"	PUNCT
iiclr-17676	198	18	the	the	DET
iiclr-17676	198	19	lack	lack	NOUN
iiclr-17676	198	20	of	of	ADP
iiclr-17676	198	21	absolute	absolute	ADJ
iiclr-17676	198	22	control	control	NOUN
iiclr-17676	198	23	does	do	AUX
iiclr-17676	198	24	not	not	PART
iiclr-17676	198	25	render	render	VERB
iiclr-17676	198	26	a	a	DET
iiclr-17676	198	27	state	state	NOUN
iiclr-17676	198	28	's	's	PART
iiclr-17676	198	29	interest	interest	NOUN
iiclr-17676	198	30	in	in	ADP
iiclr-17676	198	31	maintaining	maintain	VERB
iiclr-17676	198	32	substantial	substantial	ADJ
iiclr-17676	198	33	control	control	NOUN
iiclr-17676	198	34	an	an	DET
iiclr-17676	198	35	implausible	implausible	ADJ
iiclr-17676	198	36	or	or	CCONJ
iiclr-17676	198	37	irrational	irrational	ADJ
iiclr-17676	198	38	position	position	NOUN
iiclr-17676	198	39	...	...	PUNCT
iiclr-17676	199	1	[	[	X
iiclr-17676	199	2	and	and	CCONJ
iiclr-17676	199	3	]	]	X
iiclr-17676	199	4	an	an	DET
iiclr-17676	199	5	expression	expression	NOUN
iiclr-17676	199	6	of	of	ADP
iiclr-17676	199	7	interest	interest	NOUN
iiclr-17676	199	8	in	in	ADP
iiclr-17676	199	9	retaining	retain	VERB
iiclr-17676	199	10	more	more	ADJ
iiclr-17676	199	11	control	control	NOUN
iiclr-17676	199	12	over	over	ADP
iiclr-17676	199	13	tax	tax	NOUN
iiclr-17676	199	14	policy	policy	NOUN
iiclr-17676	199	15	does	do	AUX
iiclr-17676	199	16	not	not	PART
iiclr-17676	199	17	translate	translate	VERB
iiclr-17676	199	18	into	into	ADP
iiclr-17676	199	19	a	a	DET
iiclr-17676	199	20	blanket	blanket	NOUN
iiclr-17676	199	21	unwillingness	unwillingness	NOUN
iiclr-17676	199	22	to	to	PART
iiclr-17676	199	23	cooperate	cooperate	VERB
iiclr-17676	199	24	.	.	PUNCT
iiclr-17676	199	25	''	''	PUNCT
iiclr-17676	200	1	76	76	NUM
iiclr-17676	201	1	it	it	PRON
iiclr-17676	201	2	is	be	AUX
iiclr-17676	201	3	therefore	therefore	ADV
iiclr-17676	201	4	problematic	problematic	ADJ
iiclr-17676	201	5	that	that	SCONJ
iiclr-17676	201	6	,	,	PUNCT
iiclr-17676	201	7	of	of	ADP
iiclr-17676	201	8	the	the	DET
iiclr-17676	201	9	four	four	NUM
iiclr-17676	201	10	factors	factor	NOUN
iiclr-17676	201	11	set	set	VERB
iiclr-17676	201	12	forth	forth	ADP
iiclr-17676	201	13	by	by	ADP
iiclr-17676	201	14	the	the	DET
iiclr-17676	201	15	oecd	oecd	PROPN
iiclr-17676	201	16	,	,	PUNCT
iiclr-17676	201	17	only	only	ADV
iiclr-17676	201	18	the	the	DET
iiclr-17676	201	19	existence	existence	NOUN
iiclr-17676	201	20	of	of	ADP
iiclr-17676	201	21	"	"	PUNCT
iiclr-17676	201	22	low	low	ADJ
iiclr-17676	201	23	or	or	CCONJ
iiclr-17676	201	24	no	no	PRON
iiclr-17676	201	25	effective	effective	ADJ
iiclr-17676	201	26	tax	tax	NOUN
iiclr-17676	201	27	rates	rate	NOUN
iiclr-17676	201	28	"	"	PUNCT
iiclr-17676	201	29	is	be	AUX
iiclr-17676	201	30	required	require	VERB
iiclr-17676	201	31	to	to	PART
iiclr-17676	201	32	constitute	constitute	VERB
iiclr-17676	201	33	a	a	DET
iiclr-17676	201	34	tax	tax	NOUN
iiclr-17676	201	35	haven.77	haven.77	NOUN
iiclr-17676	201	36	while	while	SCONJ
iiclr-17676	201	37	tax	tax	NOUN
iiclr-17676	201	38	rates	rate	NOUN
iiclr-17676	201	39	may	may	AUX
iiclr-17676	201	40	seem	seem	VERB
iiclr-17676	201	41	to	to	PART
iiclr-17676	201	42	be	be	AUX
iiclr-17676	201	43	a	a	DET
iiclr-17676	201	44	logical	logical	ADJ
iiclr-17676	201	45	starting	starting	NOUN
iiclr-17676	201	46	point	point	NOUN
iiclr-17676	201	47	,	,	PUNCT
iiclr-17676	201	48	"	"	PUNCT
iiclr-17676	201	49	countries	country	NOUN
iiclr-17676	201	50	are	be	AUX
iiclr-17676	201	51	highly	highly	ADV
iiclr-17676	201	52	reluctant	reluctant	ADJ
iiclr-17676	201	53	to	to	PART
iiclr-17676	201	54	give	give	VERB
iiclr-17676	201	55	up	up	ADP
iiclr-17676	201	56	their	their	PRON
iiclr-17676	201	57	right	right	NOUN
iiclr-17676	201	58	to	to	PART
iiclr-17676	201	59	set	set	VERB
iiclr-17676	201	60	generally	generally	ADV
iiclr-17676	201	61	acceptable	acceptable	ADJ
iiclr-17676	201	62	tax	tax	NOUN
iiclr-17676	201	63	rates	rate	NOUN
iiclr-17676	201	64	,	,	PUNCT
iiclr-17676	201	65	because	because	SCONJ
iiclr-17676	201	66	that	that	DET
iiclr-17676	201	67	right	right	NOUN
iiclr-17676	201	68	is	be	AUX
iiclr-17676	201	69	a	a	DET
iiclr-17676	201	70	core	core	ADJ
iiclr-17676	201	71	attribute	attribute	NOUN
iiclr-17676	201	72	of	of	ADP
iiclr-17676	201	73	sovereignty	sovereignty	NOUN
iiclr-17676	201	74	.	.	PUNCT
iiclr-17676	202	1	,	,	PUNCT
iiclr-17676	202	2	78	78	NUM
iiclr-17676	202	3	choice	choice	NOUN
iiclr-17676	202	4	of	of	ADP
iiclr-17676	202	5	tax	tax	NOUN
iiclr-17676	202	6	rate	rate	NOUN
iiclr-17676	202	7	implicates	implicate	VERB
iiclr-17676	202	8	sovereignty	sovereignty	NOUN
iiclr-17676	202	9	on	on	ADP
iiclr-17676	202	10	two	two	NUM
iiclr-17676	202	11	fundamental	fundamental	ADJ
iiclr-17676	202	12	issues	issue	NOUN
iiclr-17676	202	13	,	,	PUNCT
iiclr-17676	202	14	revenue	revenue	NOUN
iiclr-17676	202	15	and	and	CCONJ
iiclr-17676	202	16	fiscal	fiscal	ADJ
iiclr-17676	202	17	policy	policy	NOUN
iiclr-17676	202	18	control	control	NOUN
iiclr-17676	202	19	.	.	PUNCT
iiclr-17676	203	1	79	79	NUM
iiclr-17676	203	2	"	"	PUNCT
iiclr-17676	203	3	taxes	taxis	NOUN
iiclr-17676	203	4	are	be	AUX
iiclr-17676	203	5	necessary	necessary	ADJ
iiclr-17676	203	6	to	to	PART
iiclr-17676	203	7	raise	raise	VERB
iiclr-17676	203	8	revenue	revenue	NOUN
iiclr-17676	203	9	for	for	ADP
iiclr-17676	203	10	public	public	ADJ
iiclr-17676	203	11	goods	good	NOUN
iiclr-17676	203	12	and	and	CCONJ
iiclr-17676	203	13	infrastructure	infrastructure	NOUN
iiclr-17676	203	14	,	,	PUNCT
iiclr-17676	203	15	as	as	ADV
iiclr-17676	203	16	well	well	ADV
iiclr-17676	203	17	as	as	ADP
iiclr-17676	203	18	to	to	PART
iiclr-17676	203	19	provide	provide	VERB
iiclr-17676	203	20	other	other	ADJ
iiclr-17676	203	21	sorts	sort	NOUN
iiclr-17676	203	22	of	of	ADP
iiclr-17676	203	23	public	public	ADJ
iiclr-17676	203	24	70	70	NUM
iiclr-17676	203	25	.	.	PUNCT
iiclr-17676	204	1	i	i	PRON
iiclr-17676	204	2	d.	d.	PROPN
iiclr-17676	204	3	71	71	NUM
iiclr-17676	204	4	.	.	PUNCT
iiclr-17676	205	1	i	i	PRON
iiclr-17676	205	2	d.	d.	PROPN
iiclr-17676	205	3	72	72	NUM
iiclr-17676	205	4	.	.	PUNCT
iiclr-17676	206	1	diane	diane	NOUN
iiclr-17676	206	2	ring	ring	PROPN
iiclr-17676	206	3	,	,	PUNCT
iiclr-17676	206	4	democracy	democracy	NOUN
iiclr-17676	206	5	,	,	PUNCT
iiclr-17676	206	6	sovereignty	sovereignty	NOUN
iiclr-17676	206	7	and	and	CCONJ
iiclr-17676	206	8	tax	tax	NOUN
iiclr-17676	206	9	competition	competition	NOUN
iiclr-17676	206	10	:	:	PUNCT
iiclr-17676	206	11	the	the	DET
iiclr-17676	206	12	role	role	NOUN
iiclr-17676	206	13	of	of	ADP
iiclr-17676	206	14	tax	tax	NOUN
iiclr-17676	206	15	sovereignty	sovereignty	NOUN
iiclr-17676	206	16	in	in	ADP
iiclr-17676	206	17	shaping	shape	VERB
iiclr-17676	206	18	tax	tax	NOUN
iiclr-17676	206	19	cooperation	cooperation	NOUN
iiclr-17676	206	20	,	,	PUNCT
iiclr-17676	206	21	9	9	NUM
iiclr-17676	206	22	fla	fla	NOUN
iiclr-17676	206	23	.	.	PUNCT
iiclr-17676	207	1	tax	tax	PROPN
iiclr-17676	207	2	rev	rev	PROPN
iiclr-17676	207	3	.	.	PROPN
iiclr-17676	207	4	555	555	NUM
iiclr-17676	207	5	,	,	PUNCT
iiclr-17676	207	6	557	557	NUM
iiclr-17676	207	7	(	(	PUNCT
iiclr-17676	207	8	2009	2009	NUM
iiclr-17676	207	9	)	)	PUNCT
iiclr-17676	207	10	.	.	PUNCT
iiclr-17676	208	1	73	73	NUM
iiclr-17676	208	2	.	.	PUNCT
iiclr-17676	209	1	i	i	PRON
iiclr-17676	209	2	d.	d.	PROPN
iiclr-17676	209	3	74	74	NUM
iiclr-17676	209	4	.	.	PUNCT
iiclr-17676	210	1	i	i	PRON
iiclr-17676	210	2	d.	d.	PROPN
iiclr-17676	210	3	at	at	ADP
iiclr-17676	210	4	559	559	NUM
iiclr-17676	210	5	.	.	PUNCT
iiclr-17676	211	1	75	75	NUM
iiclr-17676	211	2	.	.	PUNCT
iiclr-17676	211	3	diane	diane	PROPN
iiclr-17676	211	4	m.	m.	PROPN
iiclr-17676	211	5	ring	ring	NOUN
iiclr-17676	211	6	,	,	PUNCT
iiclr-17676	211	7	what	what	PRON
iiclr-17676	211	8	's	be	AUX
iiclr-17676	211	9	at	at	ADP
iiclr-17676	211	10	stake	stake	NOUN
iiclr-17676	211	11	in	in	ADP
iiclr-17676	211	12	the	the	DET
iiclr-17676	211	13	sovereignty	sovereignty	NOUN
iiclr-17676	211	14	debate	debate	NOUN
iiclr-17676	211	15	?	?	PUNCT
iiclr-17676	211	16	:	:	PUNCT
iiclr-17676	211	17	international	international	ADJ
iiclr-17676	211	18	tax	tax	NOUN
iiclr-17676	211	19	and	and	CCONJ
iiclr-17676	211	20	the	the	DET
iiclr-17676	211	21	nation	nation	NOUN
iiclr-17676	211	22	-	-	PUNCT
iiclr-17676	211	23	state	state	NOUN
iiclr-17676	211	24	,	,	PUNCT
iiclr-17676	211	25	49	49	NUM
iiclr-17676	211	26	va	va	NOUN
iiclr-17676	211	27	.	.	PUNCT
iiclr-17676	212	1	j.	j.	PROPN
iiclr-17676	212	2	int'l	int'l	PROPN
iiclr-17676	212	3	l.	l.	PROPN
iiclr-17676	212	4	155	155	NUM
iiclr-17676	212	5	,	,	PUNCT
iiclr-17676	212	6	167	167	NUM
iiclr-17676	212	7	(	(	PUNCT
iiclr-17676	212	8	2008	2008	NUM
iiclr-17676	212	9	)	)	PUNCT
iiclr-17676	213	1	[	[	X
iiclr-17676	213	2	hereinafter	hereinafter	NOUN
iiclr-17676	213	3	what	what	PRON
iiclr-17676	213	4	's	be	AUX
iiclr-17676	213	5	at	at	ADP
iiclr-17676	213	6	stake	stake	NOUN
iiclr-17676	213	7	]	]	PUNCT
iiclr-17676	213	8	.	.	PUNCT
iiclr-17676	214	1	76	76	NUM
iiclr-17676	214	2	.	.	PUNCT
iiclr-17676	215	1	ring	ring	NOUN
iiclr-17676	215	2	,	,	PUNCT
iiclr-17676	215	3	supra	supra	PROPN
iiclr-17676	215	4	note	note	PROPN
iiclr-17676	215	5	72	72	NUM
iiclr-17676	215	6	,	,	PUNCT
iiclr-17676	215	7	at	at	ADP
iiclr-17676	215	8	559	559	NUM
iiclr-17676	215	9	-	-	SYM
iiclr-17676	215	10	60	60	NUM
iiclr-17676	215	11	.	.	PUNCT
iiclr-17676	216	1	77	77	NUM
iiclr-17676	216	2	.	.	PUNCT
iiclr-17676	217	1	oecd	oecd	PROPN
iiclr-17676	217	2	,	,	PUNCT
iiclr-17676	217	3	supra	supra	PROPN
iiclr-17676	217	4	note	note	NOUN
iiclr-17676	217	5	2	2	NUM
iiclr-17676	217	6	,	,	PUNCT
iiclr-17676	217	7	para	para	NOUN
iiclr-17676	217	8	.	.	PROPN
iiclr-17676	217	9	61	61	NUM
iiclr-17676	217	10	,	,	PUNCT
iiclr-17676	217	11	at	at	ADP
iiclr-17676	217	12	26	26	NUM
iiclr-17676	217	13	.	.	PUNCT
iiclr-17676	217	14	78	78	NUM
iiclr-17676	217	15	.	.	PUNCT
iiclr-17676	218	1	reuven	reuven	PROPN
iiclr-17676	218	2	s.	s.	PROPN
iiclr-17676	218	3	avi	avi	PROPN
iiclr-17676	218	4	-	-	PUNCT
iiclr-17676	218	5	yonah	yonah	ADJ
iiclr-17676	218	6	,	,	PUNCT
iiclr-17676	218	7	globalization	globalization	NOUN
iiclr-17676	218	8	,	,	PUNCT
iiclr-17676	218	9	tax	tax	NOUN
iiclr-17676	218	10	competition	competition	NOUN
iiclr-17676	218	11	,	,	PUNCT
iiclr-17676	218	12	and	and	CCONJ
iiclr-17676	218	13	the	the	DET
iiclr-17676	218	14	fiscal	fiscal	ADJ
iiclr-17676	218	15	crisis	crisis	NOUN
iiclr-17676	218	16	of	of	ADP
iiclr-17676	218	17	the	the	DET
iiclr-17676	218	18	welfare	welfare	NOUN
iiclr-17676	218	19	state	state	NOUN
iiclr-17676	218	20	,	,	PUNCT
iiclr-17676	218	21	113	113	NUM
iiclr-17676	218	22	harv	harv	NOUN
iiclr-17676	218	23	.	.	PUNCT
iiclr-17676	219	1	l.	l.	PROPN
iiclr-17676	219	2	rev	rev	PROPN
iiclr-17676	219	3	.	.	PROPN
iiclr-17676	219	4	1573	1573	NUM
iiclr-17676	219	5	,	,	PUNCT
iiclr-17676	219	6	1629	1629	NUM
iiclr-17676	219	7	(	(	PUNCT
iiclr-17676	219	8	2000	2000	NUM
iiclr-17676	219	9	)	)	PUNCT
iiclr-17676	219	10	.	.	PUNCT
iiclr-17676	220	1	79	79	NUM
iiclr-17676	220	2	.	.	PUNCT
iiclr-17676	221	1	what	what	PRON
iiclr-17676	221	2	's	be	AUX
iiclr-17676	221	3	at	at	ADP
iiclr-17676	221	4	stake	stake	NOUN
iiclr-17676	221	5	,	,	PUNCT
iiclr-17676	221	6	supra	supra	PROPN
iiclr-17676	221	7	note	note	NOUN
iiclr-17676	221	8	75	75	NUM
iiclr-17676	221	9	,	,	PUNCT
iiclr-17676	221	10	at	at	ADP
iiclr-17676	221	11	167	167	NUM
iiclr-17676	221	12	.	.	PUNCT
iiclr-17676	222	1	199	199	NUM
iiclr-17676	222	2	ind	ind	NOUN
iiclr-17676	222	3	.	.	PUNCT
iiclr-17676	223	1	int'l	int'l	PROPN
iiclr-17676	223	2	&	&	CCONJ
iiclr-17676	223	3	comp	comp	PROPN
iiclr-17676	223	4	.	.	PUNCT
iiclr-17676	224	1	l.	l.	PROPN
iiclr-17676	224	2	rev	rev	PROPN
iiclr-17676	224	3	.	.	PUNCT
iiclr-17676	224	4	services	service	NOUN
iiclr-17676	224	5	conducive	conducive	ADJ
iiclr-17676	224	6	to	to	ADP
iiclr-17676	224	7	general	general	ADJ
iiclr-17676	224	8	welfare	welfare	NOUN
iiclr-17676	224	9	and	and	CCONJ
iiclr-17676	224	10	economic	economic	ADJ
iiclr-17676	224	11	growth	growth	NOUN
iiclr-17676	224	12	.	.	PUNCT
iiclr-17676	225	1	,	,	PUNCT
iiclr-17676	225	2	80	80	NUM
iiclr-17676	225	3	concurrently	concurrently	ADV
iiclr-17676	225	4	,	,	PUNCT
iiclr-17676	225	5	"	"	PUNCT
iiclr-17676	225	6	'	'	PUNCT
iiclr-17676	225	7	[	[	X
iiclr-17676	225	8	a]ny	a]ny	X
iiclr-17676	225	9	tax	tax	NOUN
iiclr-17676	225	10	that	that	PRON
iiclr-17676	225	11	produces	produce	VERB
iiclr-17676	225	12	revenue	revenue	NOUN
iiclr-17676	225	13	will	will	AUX
iiclr-17676	225	14	in	in	ADP
iiclr-17676	225	15	some	some	DET
iiclr-17676	225	16	way	way	NOUN
iiclr-17676	225	17	alter	alter	VERB
iiclr-17676	225	18	the	the	DET
iiclr-17676	225	19	social	social	ADJ
iiclr-17676	225	20	and	and	CCONJ
iiclr-17676	225	21	economic	economic	ADJ
iiclr-17676	225	22	order	order	NOUN
iiclr-17676	225	23	.	.	PUNCT
iiclr-17676	225	24	'	'	PUNCT
iiclr-17676	226	1	taxes	taxis	NOUN
iiclr-17676	226	2	that	that	PRON
iiclr-17676	226	3	only	only	ADV
iiclr-17676	226	4	raise	raise	VERB
iiclr-17676	226	5	revenue	revenue	NOUN
iiclr-17676	226	6	without	without	ADP
iiclr-17676	226	7	effecting	effect	VERB
iiclr-17676	226	8	other	other	ADJ
iiclr-17676	226	9	changes	change	NOUN
iiclr-17676	226	10	do	do	AUX
iiclr-17676	226	11	not	not	PART
iiclr-17676	226	12	exist	exist	VERB
iiclr-17676	226	13	in	in	ADP
iiclr-17676	226	14	the	the	DET
iiclr-17676	226	15	real	real	ADJ
iiclr-17676	226	16	world	world	NOUN
iiclr-17676	226	17	.	.	PUNCT
iiclr-17676	227	1	,	,	PUNCT
iiclr-17676	227	2	81	81	NUM
iiclr-17676	227	3	for	for	ADP
iiclr-17676	227	4	example	example	NOUN
iiclr-17676	227	5	,	,	PUNCT
iiclr-17676	227	6	a	a	DET
iiclr-17676	227	7	high	high	ADJ
iiclr-17676	227	8	excise	excise	NOUN
iiclr-17676	227	9	tax	tax	NOUN
iiclr-17676	227	10	on	on	ADP
iiclr-17676	227	11	tobacco	tobacco	NOUN
iiclr-17676	227	12	not	not	PART
iiclr-17676	227	13	only	only	ADV
iiclr-17676	227	14	raises	raise	VERB
iiclr-17676	227	15	revenue	revenue	NOUN
iiclr-17676	227	16	but	but	CCONJ
iiclr-17676	227	17	also	also	ADV
iiclr-17676	227	18	discourages	discourage	VERB
iiclr-17676	227	19	smoking	smoking	NOUN
iiclr-17676	227	20	.	.	PUNCT
iiclr-17676	228	1	82	82	NUM
iiclr-17676	229	1	likewise	likewise	ADV
iiclr-17676	229	2	,	,	PUNCT
iiclr-17676	229	3	taxing	tax	VERB
iiclr-17676	229	4	investment	investment	NOUN
iiclr-17676	229	5	income	income	NOUN
iiclr-17676	229	6	at	at	ADP
iiclr-17676	229	7	a	a	DET
iiclr-17676	229	8	lower	low	ADJ
iiclr-17676	229	9	rate	rate	NOUN
iiclr-17676	229	10	relative	relative	ADJ
iiclr-17676	229	11	to	to	ADP
iiclr-17676	229	12	other	other	ADJ
iiclr-17676	229	13	types	type	NOUN
iiclr-17676	229	14	of	of	ADP
iiclr-17676	229	15	income	income	NOUN
iiclr-17676	229	16	raises	raise	VERB
iiclr-17676	229	17	83revenue	83revenue	NOUN
iiclr-17676	229	18	and	and	CCONJ
iiclr-17676	229	19	encourages	encourage	VERB
iiclr-17676	229	20	investing	invest	VERB
iiclr-17676	229	21	.	.	PUNCT
iiclr-17676	230	1	in	in	ADP
iiclr-17676	230	2	the	the	DET
iiclr-17676	230	3	context	context	NOUN
iiclr-17676	230	4	of	of	ADP
iiclr-17676	230	5	tax	tax	NOUN
iiclr-17676	230	6	havens	haven	NOUN
iiclr-17676	230	7	,	,	PUNCT
iiclr-17676	230	8	the	the	DET
iiclr-17676	230	9	relationship	relationship	NOUN
iiclr-17676	230	10	between	between	ADP
iiclr-17676	230	11	revenue	revenue	NOUN
iiclr-17676	230	12	and	and	CCONJ
iiclr-17676	230	13	fiscal	fiscal	ADJ
iiclr-17676	230	14	policy	policy	NOUN
iiclr-17676	230	15	"	"	PUNCT
iiclr-17676	230	16	raise[s	raise[s	PROPN
iiclr-17676	230	17	]	]	X
iiclr-17676	230	18	important	important	ADJ
iiclr-17676	230	19	questions	question	NOUN
iiclr-17676	230	20	about	about	ADP
iiclr-17676	230	21	the	the	DET
iiclr-17676	230	22	sovereign	sovereign	ADJ
iiclr-17676	230	23	rights	right	NOUN
iiclr-17676	230	24	of	of	ADP
iiclr-17676	230	25	smaller	small	ADJ
iiclr-17676	230	26	countries	country	NOUN
iiclr-17676	230	27	...	...	PUNCT
iiclr-17676	231	1	[	[	X
iiclr-17676	231	2	and	and	CCONJ
iiclr-17676	231	3	]	]	PUNCT
iiclr-17676	231	4	about	about	ADP
iiclr-17676	231	5	the	the	DET
iiclr-17676	231	6	nature	nature	NOUN
iiclr-17676	231	7	of	of	ADP
iiclr-17676	231	8	sovereignty	sovereignty	NOUN
iiclr-17676	231	9	more	more	ADV
iiclr-17676	231	10	broadly	broadly	ADV
iiclr-17676	231	11	.	.	PUNCT
iiclr-17676	232	1	,	,	PUNCT
iiclr-17676	232	2	84	84	NUM
iiclr-17676	232	3	this	this	PRON
iiclr-17676	232	4	is	be	AUX
iiclr-17676	232	5	particularly	particularly	ADV
iiclr-17676	232	6	true	true	ADJ
iiclr-17676	232	7	"	"	PUNCT
iiclr-17676	232	8	where	where	SCONJ
iiclr-17676	232	9	the	the	DET
iiclr-17676	232	10	rights	right	NOUN
iiclr-17676	232	11	of	of	ADP
iiclr-17676	232	12	one	one	NUM
iiclr-17676	232	13	state	state	NOUN
iiclr-17676	232	14	impinge	impinge	NOUN
iiclr-17676	232	15	,	,	PUNCT
iiclr-17676	232	16	or	or	CCONJ
iiclr-17676	232	17	are	be	AUX
iiclr-17676	232	18	perceived	perceive	VERB
iiclr-17676	232	19	to	to	PART
iiclr-17676	232	20	impinge	impinge	VERB
iiclr-17676	232	21	,	,	PUNCT
iiclr-17676	232	22	on	on	ADP
iiclr-17676	232	23	the	the	DET
iiclr-17676	232	24	sovereign	sovereign	ADJ
iiclr-17676	232	25	rights	right	NOUN
iiclr-17676	232	26	of	of	ADP
iiclr-17676	232	27	other	other	ADJ
iiclr-17676	232	28	states	state	NOUN
iiclr-17676	232	29	.	.	PUNCT
iiclr-17676	233	1	,	,	PUNCT
iiclr-17676	233	2	85	85	NUM
iiclr-17676	233	3	"	"	PUNCT
iiclr-17676	233	4	in	in	ADP
iiclr-17676	233	5	these	these	DET
iiclr-17676	233	6	cases	case	NOUN
iiclr-17676	233	7	governments	government	NOUN
iiclr-17676	233	8	may	may	AUX
iiclr-17676	233	9	find	find	VERB
iiclr-17676	233	10	themselves	themselves	PRON
iiclr-17676	233	11	in	in	ADP
iiclr-17676	233	12	a	a	DET
iiclr-17676	233	13	'	'	PUNCT
iiclr-17676	233	14	prisoners	prisoner	NOUN
iiclr-17676	233	15	dilemma	dilemma	NOUN
iiclr-17676	233	16	'	'	PUNCT
iiclr-17676	233	17	where	where	SCONJ
iiclr-17676	233	18	they	they	PRON
iiclr-17676	233	19	collectively	collectively	ADV
iiclr-17676	233	20	would	would	AUX
iiclr-17676	233	21	be	be	AUX
iiclr-17676	233	22	better	well	ADJ
iiclr-17676	233	23	off	off	ADP
iiclr-17676	233	24	by	by	ADP
iiclr-17676	233	25	not	not	PART
iiclr-17676	233	26	offering	offer	VERB
iiclr-17676	233	27	incentives	incentive	NOUN
iiclr-17676	233	28	but	but	CCONJ
iiclr-17676	233	29	each	each	PRON
iiclr-17676	233	30	feels	feels	AUX
iiclr-17676	233	31	compelled	compel	VERB
iiclr-17676	233	32	to	to	PART
iiclr-17676	233	33	offer	offer	VERB
iiclr-17676	233	34	the	the	DET
iiclr-17676	233	35	incentive	incentive	NOUN
iiclr-17676	233	36	to	to	PART
iiclr-17676	233	37	maintain	maintain	VERB
iiclr-17676	233	38	a	a	DET
iiclr-17676	233	39	competitive	competitive	ADJ
iiclr-17676	233	40	business	business	NOUN
iiclr-17676	233	41	environment	environment	NOUN
iiclr-17676	233	42	.	.	PUNCT
iiclr-17676	234	1	,	,	PUNCT
iiclr-17676	234	2	86	86	NUM
iiclr-17676	234	3	if	if	SCONJ
iiclr-17676	234	4	a	a	DET
iiclr-17676	234	5	nation	nation	NOUN
iiclr-17676	234	6	's	's	PART
iiclr-17676	234	7	choice	choice	NOUN
iiclr-17676	234	8	of	of	ADP
iiclr-17676	234	9	tax	tax	NOUN
iiclr-17676	234	10	rate	rate	NOUN
iiclr-17676	234	11	merely	merely	ADV
iiclr-17676	234	12	implicated	implicate	VERB
iiclr-17676	234	13	revenue	revenue	NOUN
iiclr-17676	234	14	,	,	PUNCT
iiclr-17676	234	15	it	it	PRON
iiclr-17676	234	16	would	would	AUX
iiclr-17676	234	17	be	be	AUX
iiclr-17676	234	18	difficult	difficult	ADJ
iiclr-17676	234	19	,	,	PUNCT
iiclr-17676	234	20	at	at	ADP
iiclr-17676	234	21	best	good	ADJ
iiclr-17676	234	22	,	,	PUNCT
iiclr-17676	234	23	to	to	PART
iiclr-17676	234	24	achieve	achieve	VERB
iiclr-17676	234	25	equilibrium	equilibrium	NOUN
iiclr-17676	234	26	among	among	ADP
iiclr-17676	234	27	nations	nation	NOUN
iiclr-17676	234	28	with	with	ADP
iiclr-17676	234	29	differing	differ	VERB
iiclr-17676	234	30	perspectives	perspective	NOUN
iiclr-17676	234	31	on	on	ADP
iiclr-17676	234	32	appropriate	appropriate	ADJ
iiclr-17676	234	33	taxation	taxation	NOUN
iiclr-17676	234	34	rates.87	rates.87	ADJ
iiclr-17676	234	35	but	but	CCONJ
iiclr-17676	234	36	because	because	SCONJ
iiclr-17676	234	37	tax	tax	NOUN
iiclr-17676	234	38	rate	rate	NOUN
iiclr-17676	234	39	sovereignty	sovereignty	NOUN
iiclr-17676	234	40	also	also	ADV
iiclr-17676	234	41	implicates	implicate	VERB
iiclr-17676	234	42	fiscal	fiscal	ADJ
iiclr-17676	234	43	policy	policy	NOUN
iiclr-17676	234	44	control	control	NOUN
iiclr-17676	234	45	,	,	PUNCT
iiclr-17676	234	46	the	the	DET
iiclr-17676	234	47	balancing	balancing	NOUN
iiclr-17676	234	48	act	act	NOUN
iiclr-17676	234	49	is	be	AUX
iiclr-17676	234	50	next	next	ADJ
iiclr-17676	234	51	to	to	ADP
iiclr-17676	234	52	impossible	impossible	ADJ
iiclr-17676	234	53	.	.	PUNCT
iiclr-17676	235	1	88	88	NUM
iiclr-17676	235	2	due	due	ADP
iiclr-17676	235	3	to	to	ADP
iiclr-17676	235	4	the	the	DET
iiclr-17676	235	5	sovereignty	sovereignty	NOUN
iiclr-17676	235	6	issues	issue	VERB
iiclr-17676	235	7	inherent	inherent	ADJ
iiclr-17676	235	8	in	in	ADP
iiclr-17676	235	9	discussions	discussion	NOUN
iiclr-17676	235	10	of	of	ADP
iiclr-17676	235	11	a	a	DET
iiclr-17676	235	12	nation	nation	NOUN
iiclr-17676	235	13	's	's	PART
iiclr-17676	235	14	choice	choice	NOUN
iiclr-17676	235	15	of	of	ADP
iiclr-17676	235	16	tax	tax	NOUN
iiclr-17676	235	17	rate	rate	NOUN
iiclr-17676	235	18	,	,	PUNCT
iiclr-17676	235	19	the	the	DET
iiclr-17676	235	20	solution	solution	NOUN
iiclr-17676	235	21	for	for	ADP
iiclr-17676	235	22	tax	tax	NOUN
iiclr-17676	235	23	havens	haven	NOUN
iiclr-17676	235	24	should	should	AUX
iiclr-17676	235	25	be	be	AUX
iiclr-17676	235	26	sought	seek	VERB
iiclr-17676	235	27	outside	outside	ADP
iiclr-17676	235	28	the	the	DET
iiclr-17676	235	29	realm	realm	NOUN
iiclr-17676	235	30	of	of	ADP
iiclr-17676	235	31	setting	set	VERB
iiclr-17676	235	32	tax	tax	NOUN
iiclr-17676	235	33	floors	floor	NOUN
iiclr-17676	235	34	.	.	PUNCT
iiclr-17676	236	1	for	for	ADP
iiclr-17676	236	2	the	the	DET
iiclr-17676	236	3	sake	sake	NOUN
iiclr-17676	236	4	of	of	ADP
iiclr-17676	236	5	analysis	analysis	NOUN
iiclr-17676	236	6	,	,	PUNCT
iiclr-17676	236	7	this	this	DET
iiclr-17676	236	8	note	note	NOUN
iiclr-17676	236	9	accepts	accept	VERB
iiclr-17676	236	10	treasury	treasury	PROPN
iiclr-17676	236	11	secretary	secretary	PROPN
iiclr-17676	236	12	o'neill	o'neill	PROPN
iiclr-17676	236	13	's	's	PART
iiclr-17676	236	14	proposition	proposition	NOUN
iiclr-17676	236	15	that	that	SCONJ
iiclr-17676	236	16	the	the	DET
iiclr-17676	236	17	oecd	oecd	PROPN
iiclr-17676	236	18	initiative	initiative	NOUN
iiclr-17676	236	19	had	have	AUX
iiclr-17676	236	20	become	become	VERB
iiclr-17676	236	21	too	too	ADV
iiclr-17676	236	22	broad	broad	ADJ
iiclr-17676	236	23	and	and	CCONJ
iiclr-17676	236	24	examines	examine	VERB
iiclr-17676	236	25	information	information	NOUN
iiclr-17676	236	26	exchange	exchange	NOUN
iiclr-17676	236	27	among	among	ADP
iiclr-17676	236	28	countries	country	NOUN
iiclr-17676	236	29	as	as	ADP
iiclr-17676	236	30	a	a	DET
iiclr-17676	236	31	remedy	remedy	NOUN
iiclr-17676	236	32	to	to	ADP
iiclr-17676	236	33	illegal	illegal	ADJ
iiclr-17676	236	34	tax	tax	NOUN
iiclr-17676	236	35	evasion	evasion	NOUN
iiclr-17676	236	36	in	in	ADP
iiclr-17676	236	37	particular	particular	ADJ
iiclr-17676	236	38	jurisdictions.89	jurisdictions.89	PROPN
iiclr-17676	236	39	ii	ii	PROPN
iiclr-17676	236	40	.	.	PUNCT
iiclr-17676	237	1	the	the	DET
iiclr-17676	237	2	oecd	oecd	PROPN
iiclr-17676	237	3	model	model	NOUN
iiclr-17676	237	4	agreement	agreement	NOUN
iiclr-17676	237	5	in	in	ADP
iiclr-17676	237	6	2002	2002	NUM
iiclr-17676	237	7	the	the	DET
iiclr-17676	237	8	oecd	oecd	PROPN
iiclr-17676	237	9	published	publish	VERB
iiclr-17676	237	10	the	the	DET
iiclr-17676	237	11	agreement	agreement	NOUN
iiclr-17676	237	12	on	on	ADP
iiclr-17676	237	13	exchange	exchange	NOUN
iiclr-17676	237	14	ofinformation	ofinformation	NOUN
iiclr-17676	237	15	on	on	ADP
iiclr-17676	237	16	tax	tax	NOUN
iiclr-17676	237	17	matters	matter	NOUN
iiclr-17676	237	18	(	(	PUNCT
iiclr-17676	237	19	model	model	NOUN
iiclr-17676	237	20	agreement	agreement	NOUN
iiclr-17676	237	21	)	)	PUNCT
iiclr-17676	237	22	for	for	SCONJ
iiclr-17676	237	23	member	member	NOUN
iiclr-17676	237	24	states	state	NOUN
iiclr-17676	237	25	to	to	PART
iiclr-17676	237	26	utilize	utilize	VERB
iiclr-17676	237	27	in	in	ADP
iiclr-17676	237	28	forming	form	VERB
iiclr-17676	237	29	tax	tax	NOUN
iiclr-17676	237	30	information	information	NOUN
iiclr-17676	237	31	exchange	exchange	NOUN
iiclr-17676	237	32	agreements	agreement	NOUN
iiclr-17676	237	33	(	(	PUNCT
iiclr-17676	237	34	tieas	tiea	NOUN
iiclr-17676	237	35	)	)	PUNCT
iiclr-17676	237	36	.	.	PUNCT
iiclr-17676	238	1	90	90	NUM
iiclr-17676	238	2	the	the	DET
iiclr-17676	238	3	modelagreement	modelagreement	NOUN
iiclr-17676	238	4	serves	serve	VERB
iiclr-17676	238	5	as	as	ADP
iiclr-17676	238	6	80	80	NUM
iiclr-17676	238	7	.	.	PUNCT
iiclr-17676	239	1	i	i	PRON
iiclr-17676	239	2	d.	d.	PROPN
iiclr-17676	239	3	(	(	PUNCT
iiclr-17676	239	4	quoting	quote	VERB
iiclr-17676	239	5	kenneth	kenneth	PROPN
iiclr-17676	239	6	l.	l.	PROPN
iiclr-17676	239	7	sokoloff	sokoloff	PROPN
iiclr-17676	239	8	&	&	CCONJ
iiclr-17676	239	9	eric	eric	PROPN
iiclr-17676	239	10	m.	m.	PROPN
iiclr-17676	239	11	zolt	zolt	PROPN
iiclr-17676	239	12	,	,	PUNCT
iiclr-17676	239	13	inequality	inequality	NOUN
iiclr-17676	239	14	and	and	CCONJ
iiclr-17676	239	15	taxation	taxation	NOUN
iiclr-17676	239	16	:	:	PUNCT
iiclr-17676	239	17	evidence	evidence	NOUN
iiclr-17676	239	18	from	from	ADP
iiclr-17676	239	19	the	the	DET
iiclr-17676	239	20	americas	america	NOUN
iiclr-17676	239	21	on	on	ADP
iiclr-17676	239	22	how	how	SCONJ
iiclr-17676	239	23	inequality	inequality	NOUN
iiclr-17676	239	24	may	may	AUX
iiclr-17676	239	25	influence	influence	VERB
iiclr-17676	239	26	tax	tax	NOUN
iiclr-17676	239	27	institutions	institution	NOUN
iiclr-17676	239	28	,	,	PUNCT
iiclr-17676	239	29	59	59	NUM
iiclr-17676	239	30	tax	tax	NOUN
iiclr-17676	239	31	l.	l.	PROPN
iiclr-17676	239	32	rev	rev	PROPN
iiclr-17676	239	33	.	.	PROPN
iiclr-17676	239	34	167	167	NUM
iiclr-17676	239	35	,	,	PUNCT
iiclr-17676	239	36	16768	16768	NUM
iiclr-17676	239	37	(	(	PUNCT
iiclr-17676	239	38	2006	2006	NUM
iiclr-17676	239	39	)	)	PUNCT
iiclr-17676	239	40	)	)	PUNCT
iiclr-17676	239	41	.	.	PUNCT
iiclr-17676	240	1	81	81	NUM
iiclr-17676	240	2	.	.	PUNCT
iiclr-17676	241	1	i	i	PRON
iiclr-17676	241	2	d.	d.	PROPN
iiclr-17676	241	3	at	at	ADP
iiclr-17676	241	4	168	168	NUM
iiclr-17676	241	5	(	(	PUNCT
iiclr-17676	241	6	quoting	quote	VERB
iiclr-17676	241	7	randolph	randolph	PROPN
iiclr-17676	241	8	e.	e.	PROPN
iiclr-17676	241	9	paul	paul	PROPN
iiclr-17676	241	10	,	,	PUNCT
iiclr-17676	241	11	taxationforprosperity214	taxationforprosperity214	PROPN
iiclr-17676	241	12	(	(	PUNCT
iiclr-17676	241	13	lsted	lste	VERB
iiclr-17676	241	14	.	.	PUNCT
iiclr-17676	241	15	1947	1947	NUM
iiclr-17676	241	16	)	)	PUNCT
iiclr-17676	241	17	)	)	PUNCT
iiclr-17676	241	18	.	.	PUNCT
iiclr-17676	242	1	82	82	NUM
iiclr-17676	242	2	.	.	PUNCT
iiclr-17676	243	1	i	i	PRON
iiclr-17676	243	2	d.	d.	PROPN
iiclr-17676	243	3	at	at	ADP
iiclr-17676	243	4	169	169	NUM
iiclr-17676	243	5	,	,	PUNCT
iiclr-17676	243	6	n.60	n.60	PROPN
iiclr-17676	243	7	.	.	PROPN
iiclr-17676	243	8	83	83	NUM
iiclr-17676	243	9	.	.	PUNCT
iiclr-17676	244	1	i	i	PRON
iiclr-17676	244	2	d.	d.	PROPN
iiclr-17676	244	3	at	at	ADP
iiclr-17676	244	4	168	168	NUM
iiclr-17676	244	5	-	-	SYM
iiclr-17676	244	6	70	70	NUM
iiclr-17676	244	7	.	.	PUNCT
iiclr-17676	244	8	84	84	NUM
iiclr-17676	244	9	.	.	PUNCT
iiclr-17676	245	1	palan	palan	PROPN
iiclr-17676	245	2	et	et	PROPN
iiclr-17676	245	3	al	al	PROPN
iiclr-17676	245	4	.	.	PROPN
iiclr-17676	245	5	,	,	PUNCT
iiclr-17676	245	6	supra	supra	PROPN
iiclr-17676	245	7	note	note	NOUN
iiclr-17676	245	8	3	3	NUM
iiclr-17676	245	9	,	,	PUNCT
iiclr-17676	245	10	at	at	ADP
iiclr-17676	245	11	238	238	NUM
iiclr-17676	245	12	.	.	NOUN
iiclr-17676	245	13	85	85	NUM
iiclr-17676	245	14	.	.	PUNCT
iiclr-17676	246	1	i	i	PRON
iiclr-17676	246	2	d.	d.	PROPN
iiclr-17676	246	3	86	86	NUM
iiclr-17676	246	4	.	.	PUNCT
iiclr-17676	247	1	oecd	oecd	PROPN
iiclr-17676	247	2	,	,	PUNCT
iiclr-17676	247	3	supra	supra	PROPN
iiclr-17676	247	4	note	note	NOUN
iiclr-17676	247	5	2	2	NUM
iiclr-17676	247	6	,	,	PUNCT
iiclr-17676	247	7	para	para	NOUN
iiclr-17676	247	8	.	.	PROPN
iiclr-17676	247	9	80	80	NUM
iiclr-17676	247	10	,	,	PUNCT
iiclr-17676	247	11	at	at	ADP
iiclr-17676	247	12	34	34	NUM
iiclr-17676	247	13	.	.	PUNCT
iiclr-17676	247	14	87	87	NUM
iiclr-17676	247	15	.	.	PUNCT
iiclr-17676	248	1	see	see	VERB
iiclr-17676	248	2	what	what	PRON
iiclr-17676	248	3	's	be	AUX
iiclr-17676	248	4	at	at	ADP
iiclr-17676	248	5	stake	stake	NOUN
iiclr-17676	248	6	,	,	PUNCT
iiclr-17676	248	7	supra	supra	PROPN
iiclr-17676	248	8	note	note	NOUN
iiclr-17676	248	9	75	75	NUM
iiclr-17676	248	10	,	,	PUNCT
iiclr-17676	248	11	at	at	ADP
iiclr-17676	248	12	167	167	NUM
iiclr-17676	248	13	.	.	PUNCT
iiclr-17676	248	14	88	88	NUM
iiclr-17676	248	15	.	.	PUNCT
iiclr-17676	249	1	see	see	VERB
iiclr-17676	249	2	i	i	PRON
iiclr-17676	249	3	d.	d.	PROPN
iiclr-17676	249	4	at	at	ADP
iiclr-17676	249	5	168	168	NUM
iiclr-17676	249	6	.	.	PUNCT
iiclr-17676	249	7	89	89	NUM
iiclr-17676	249	8	.	.	PUNCT
iiclr-17676	250	1	press	press	NOUN
iiclr-17676	250	2	release	release	NOUN
iiclr-17676	250	3	,	,	PUNCT
iiclr-17676	250	4	supra	supra	PROPN
iiclr-17676	250	5	note	note	NOUN
iiclr-17676	250	6	69	69	NUM
iiclr-17676	250	7	.	.	PUNCT
iiclr-17676	251	1	90	90	NUM
iiclr-17676	251	2	.	.	PUNCT
iiclr-17676	252	1	oecd	oecd	PROPN
iiclr-17676	252	2	,	,	PUNCT
iiclr-17676	252	3	agreement	agreement	NOUN
iiclr-17676	252	4	on	on	ADP
iiclr-17676	252	5	exchange	exchange	NOUN
iiclr-17676	252	6	of	of	ADP
iiclr-17676	252	7	information	information	NOUN
iiclr-17676	252	8	on	on	ADP
iiclr-17676	252	9	tax	tax	NOUN
iiclr-17676	252	10	matters	matter	NOUN
iiclr-17676	252	11	,	,	PUNCT
iiclr-17676	252	12	ch	ch	NOUN
iiclr-17676	252	13	.	.	PUNCT
iiclr-17676	253	1	i	i	PRON
iiclr-17676	253	2	,	,	PUNCT
iiclr-17676	253	3	para	para	PROPN
iiclr-17676	253	4	.	.	PROPN
iiclr-17676	253	5	5	5	NUM
iiclr-17676	253	6	(	(	PUNCT
iiclr-17676	253	7	2002	2002	NUM
iiclr-17676	253	8	)	)	PUNCT
iiclr-17676	253	9	,	,	PUNCT
iiclr-17676	253	10	available	available	ADJ
iiclr-17676	253	11	at	at	ADP
iiclr-17676	253	12	http://www.oecd.org/dataoecd/15/43/2082215.pdf	http://www.oecd.org/dataoecd/15/43/2082215.pdf	PROPN
iiclr-17676	253	13	.	.	PUNCT
iiclr-17676	254	1	200	200	NUM
iiclr-17676	255	1	[	[	X
iiclr-17676	255	2	vol	vol	NOUN
iiclr-17676	255	3	.	.	PUNCT
iiclr-17676	256	1	22:1	22:1	NUM
iiclr-17676	256	2	2012	2012	NUM
iiclr-17676	256	3	]	]	PUNCT
iiclr-17676	256	4	auto	auto	NOUN
iiclr-17676	256	5	info	info	NOUN
iiclr-17676	256	6	exch	exch	PROPN
iiclr-17676	256	7	as	as	ADP
iiclr-17676	256	8	multi	multi	X
iiclr-17676	256	9	soln	soln	NOUN
iiclr-17676	256	10	to	to	PART
iiclr-17676	256	11	tax	tax	NOUN
iiclr-17676	256	12	havens	haven	NOUN
iiclr-17676	256	13	201	201	NUM
iiclr-17676	256	14	a	a	DET
iiclr-17676	256	15	baseline	baseline	NOUN
iiclr-17676	256	16	for	for	ADP
iiclr-17676	256	17	negotiations	negotiation	NOUN
iiclr-17676	256	18	,	,	PUNCT
iiclr-17676	256	19	and	and	CCONJ
iiclr-17676	256	20	because	because	SCONJ
iiclr-17676	256	21	the	the	DET
iiclr-17676	256	22	exchange	exchange	NOUN
iiclr-17676	256	23	of	of	ADP
iiclr-17676	256	24	tax	tax	NOUN
iiclr-17676	256	25	information	information	NOUN
iiclr-17676	256	26	can	can	AUX
iiclr-17676	256	27	arise	arise	VERB
iiclr-17676	256	28	in	in	ADP
iiclr-17676	256	29	both	both	CCONJ
iiclr-17676	256	30	bilateral	bilateral	ADJ
iiclr-17676	256	31	and	and	CCONJ
iiclr-17676	256	32	multilateral	multilateral	ADJ
iiclr-17676	256	33	agreements,9	agreements,9	NOUN
iiclr-17676	256	34	'	'	PART
iiclr-17676	256	35	it	it	PRON
iiclr-17676	256	36	offers	offer	VERB
iiclr-17676	256	37	countries	country	NOUN
iiclr-17676	256	38	the	the	DET
iiclr-17676	256	39	choice	choice	NOUN
iiclr-17676	256	40	of	of	ADP
iiclr-17676	256	41	negotiating	negotiate	VERB
iiclr-17676	256	42	with	with	ADP
iiclr-17676	256	43	each	each	DET
iiclr-17676	256	44	individual	individual	ADJ
iiclr-17676	256	45	tax	tax	NOUN
iiclr-17676	256	46	haven	haven	NOUN
iiclr-17676	256	47	(	(	PUNCT
iiclr-17676	256	48	bilateral	bilateral	ADJ
iiclr-17676	256	49	)	)	PUNCT
iiclr-17676	256	50	or	or	CCONJ
iiclr-17676	256	51	with	with	ADP
iiclr-17676	256	52	a	a	DET
iiclr-17676	256	53	group	group	NOUN
iiclr-17676	256	54	92of	92of	ADJ
iiclr-17676	256	55	tax	tax	NOUN
iiclr-17676	256	56	havens	haven	NOUN
iiclr-17676	256	57	(	(	PUNCT
iiclr-17676	256	58	multilateral	multilateral	NOUN
iiclr-17676	256	59	)	)	PUNCT
iiclr-17676	256	60	.	.	PUNCT
iiclr-17676	257	1	among	among	ADP
iiclr-17676	257	2	the	the	DET
iiclr-17676	257	3	countries	country	NOUN
iiclr-17676	257	4	operating	operate	VERB
iiclr-17676	257	5	under	under	ADP
iiclr-17676	257	6	the	the	DET
iiclr-17676	257	7	oecd	oecd	PROPN
iiclr-17676	257	8	guidelines	guideline	NOUN
iiclr-17676	257	9	in	in	ADP
iiclr-17676	257	10	2011	2011	NUM
iiclr-17676	257	11	,	,	PUNCT
iiclr-17676	257	12	511	511	NUM
iiclr-17676	257	13	maintained	maintain	VERB
iiclr-17676	257	14	tieas.93	tieas.93	PROPN
iiclr-17676	257	15	aside	aside	ADV
iiclr-17676	257	16	from	from	ADP
iiclr-17676	257	17	the	the	DET
iiclr-17676	257	18	transactional	transactional	ADJ
iiclr-17676	257	19	costs	cost	NOUN
iiclr-17676	257	20	associated	associate	VERB
iiclr-17676	257	21	with	with	ADP
iiclr-17676	257	22	negotiating	negotiate	VERB
iiclr-17676	257	23	either	either	DET
iiclr-17676	257	24	variety	variety	NOUN
iiclr-17676	257	25	of	of	ADP
iiclr-17676	257	26	tiea	tiea	PROPN
iiclr-17676	257	27	,	,	PUNCT
iiclr-17676	257	28	one	one	NUM
iiclr-17676	257	29	fundamental	fundamental	ADJ
iiclr-17676	257	30	principle	principle	NOUN
iiclr-17676	257	31	becomes	become	VERB
iiclr-17676	257	32	highly	highly	ADV
iiclr-17676	257	33	relevant	relevant	ADJ
iiclr-17676	257	34	in	in	ADP
iiclr-17676	257	35	determining	determine	VERB
iiclr-17676	257	36	which	which	DET
iiclr-17676	257	37	type	type	NOUN
iiclr-17676	257	38	is	be	AUX
iiclr-17676	257	39	preferable	preferable	ADJ
iiclr-17676	257	40	-	-	PUNCT
iiclr-17676	257	41	asset	asset	NOUN
iiclr-17676	257	42	shifting	shifting	NOUN
iiclr-17676	257	43	.	.	PUNCT
iiclr-17676	258	1	under	under	ADP
iiclr-17676	258	2	a	a	DET
iiclr-17676	258	3	bilateral	bilateral	ADJ
iiclr-17676	258	4	agreement	agreement	NOUN
iiclr-17676	258	5	,	,	PUNCT
iiclr-17676	258	6	tax	tax	NOUN
iiclr-17676	258	7	evasion	evasion	NOUN
iiclr-17676	258	8	will	will	AUX
iiclr-17676	258	9	be	be	AUX
iiclr-17676	258	10	thwarted	thwart	VERB
iiclr-17676	258	11	only	only	ADV
iiclr-17676	258	12	to	to	ADP
iiclr-17676	258	13	the	the	DET
iiclr-17676	258	14	extent	extent	NOUN
iiclr-17676	258	15	that	that	SCONJ
iiclr-17676	258	16	tax	tax	NOUN
iiclr-17676	258	17	evaders	evader	NOUN
iiclr-17676	258	18	are	be	AUX
iiclr-17676	258	19	unable	unable	ADJ
iiclr-17676	258	20	to	to	PART
iiclr-17676	258	21	move	move	VERB
iiclr-17676	258	22	their	their	PRON
iiclr-17676	258	23	assets	asset	NOUN
iiclr-17676	258	24	to	to	ADP
iiclr-17676	258	25	a	a	DET
iiclr-17676	258	26	different	different	ADJ
iiclr-17676	258	27	tax	tax	NOUN
iiclr-17676	258	28	haven.94	haven.94	PROPN
iiclr-17676	258	29	as	as	ADV
iiclr-17676	258	30	long	long	ADV
iiclr-17676	258	31	as	as	SCONJ
iiclr-17676	258	32	other	other	ADJ
iiclr-17676	258	33	tax	tax	NOUN
iiclr-17676	258	34	havens	haven	NOUN
iiclr-17676	258	35	are	be	AUX
iiclr-17676	258	36	willing	willing	ADJ
iiclr-17676	258	37	and	and	CCONJ
iiclr-17676	258	38	able	able	ADJ
iiclr-17676	258	39	to	to	PART
iiclr-17676	258	40	accept	accept	VERB
iiclr-17676	258	41	the	the	DET
iiclr-17676	258	42	assets	asset	NOUN
iiclr-17676	258	43	of	of	ADP
iiclr-17676	258	44	tax	tax	NOUN
iiclr-17676	258	45	evaders	evader	NOUN
iiclr-17676	258	46	located	locate	VERB
iiclr-17676	258	47	in	in	ADP
iiclr-17676	258	48	jurisdictions	jurisdiction	NOUN
iiclr-17676	258	49	party	party	NOUN
iiclr-17676	258	50	to	to	ADP
iiclr-17676	258	51	the	the	DET
iiclr-17676	258	52	bilateral	bilateral	ADJ
iiclr-17676	258	53	agreement	agreement	NOUN
iiclr-17676	258	54	,	,	PUNCT
iiclr-17676	258	55	the	the	DET
iiclr-17676	258	56	assets	asset	NOUN
iiclr-17676	258	57	will	will	AUX
iiclr-17676	258	58	simply	simply	ADV
iiclr-17676	258	59	shift	shift	VERB
iiclr-17676	258	60	to	to	ADP
iiclr-17676	258	61	another	another	DET
iiclr-17676	258	62	tax	tax	NOUN
iiclr-17676	258	63	haven	haven	NOUN
iiclr-17676	258	64	,	,	PUNCT
iiclr-17676	258	65	necessitating	necessitate	VERB
iiclr-17676	258	66	another	another	DET
iiclr-17676	258	67	bilateral	bilateral	ADJ
iiclr-17676	258	68	agreement	agreement	NOUN
iiclr-17676	258	69	.	.	PUNCT
iiclr-17676	259	1	95	95	NUM
iiclr-17676	259	2	each	each	DET
iiclr-17676	259	3	successive	successive	ADJ
iiclr-17676	259	4	bilateral	bilateral	ADJ
iiclr-17676	259	5	agreement	agreement	NOUN
iiclr-17676	259	6	likely	likely	ADV
iiclr-17676	259	7	will	will	AUX
iiclr-17676	259	8	lead	lead	VERB
iiclr-17676	259	9	to	to	ADP
iiclr-17676	259	10	a	a	DET
iiclr-17676	259	11	similar	similar	ADJ
iiclr-17676	259	12	shift	shift	NOUN
iiclr-17676	259	13	in	in	ADP
iiclr-17676	259	14	assets	asset	NOUN
iiclr-17676	259	15	,	,	PUNCT
iiclr-17676	259	16	making	make	VERB
iiclr-17676	259	17	tax	tax	NOUN
iiclr-17676	259	18	haven	haven	NOUN
iiclr-17676	259	19	status	status	NOUN
iiclr-17676	259	20	increasingly	increasingly	ADV
iiclr-17676	259	21	lucrative	lucrative	ADJ
iiclr-17676	259	22	.	.	PUNCT
iiclr-17676	260	1	96	96	NUM
iiclr-17676	260	2	consequently	consequently	ADV
iiclr-17676	260	3	,	,	PUNCT
iiclr-17676	260	4	successive	successive	ADJ
iiclr-17676	260	5	bilateral	bilateral	ADJ
iiclr-17676	260	6	agreement	agreement	NOUN
iiclr-17676	260	7	negotiations	negotiation	NOUN
iiclr-17676	260	8	will	will	AUX
iiclr-17676	260	9	become	become	VERB
iiclr-17676	260	10	more	more	ADV
iiclr-17676	260	11	and	and	CCONJ
iiclr-17676	260	12	more	more	ADV
iiclr-17676	260	13	difficult	difficult	ADJ
iiclr-17676	260	14	,	,	PUNCT
iiclr-17676	260	15	as	as	SCONJ
iiclr-17676	260	16	the	the	DET
iiclr-17676	260	17	negotiating	negotiate	VERB
iiclr-17676	260	18	tax	tax	NOUN
iiclr-17676	260	19	haven	haven	NOUN
iiclr-17676	260	20	will	will	AUX
iiclr-17676	260	21	have	have	VERB
iiclr-17676	260	22	more	more	ADJ
iiclr-17676	260	23	to	to	ADP
iiclr-17676	260	24	lose.97	lose.97	NOUN
iiclr-17676	260	25	under	under	ADP
iiclr-17676	260	26	a	a	DET
iiclr-17676	260	27	multilateral	multilateral	ADJ
iiclr-17676	260	28	agreement	agreement	NOUN
iiclr-17676	260	29	,	,	PUNCT
iiclr-17676	260	30	however	however	ADV
iiclr-17676	260	31	,	,	PUNCT
iiclr-17676	260	32	tax	tax	NOUN
iiclr-17676	260	33	evaders	evader	NOUN
iiclr-17676	260	34	will	will	AUX
iiclr-17676	260	35	have	have	VERB
iiclr-17676	260	36	greater	great	ADJ
iiclr-17676	260	37	difficulty	difficulty	NOUN
iiclr-17676	260	38	finding	find	VERB
iiclr-17676	260	39	an	an	DET
iiclr-17676	260	40	acceptable	acceptable	ADJ
iiclr-17676	260	41	tax	tax	NOUN
iiclr-17676	260	42	haven	haven	NOUN
iiclr-17676	260	43	to	to	PART
iiclr-17676	260	44	accept	accept	VERB
iiclr-17676	260	45	their	their	PRON
iiclr-17676	260	46	shifted	shift	VERB
iiclr-17676	260	47	assets	asset	NOUN
iiclr-17676	260	48	because	because	SCONJ
iiclr-17676	260	49	multiple	multiple	ADJ
iiclr-17676	260	50	jurisdictions	jurisdiction	NOUN
iiclr-17676	260	51	will	will	AUX
iiclr-17676	260	52	be	be	AUX
iiclr-17676	260	53	parties	party	NOUN
iiclr-17676	260	54	to	to	ADP
iiclr-17676	260	55	the	the	DET
iiclr-17676	260	56	same	same	ADJ
iiclr-17676	260	57	agreement	agreement	NOUN
iiclr-17676	260	58	.	.	PUNCT
iiclr-17676	261	1	98	98	NUM
iiclr-17676	261	2	even	even	ADV
iiclr-17676	261	3	if	if	SCONJ
iiclr-17676	261	4	nonparties	nonpartie	NOUN
iiclr-17676	261	5	to	to	ADP
iiclr-17676	261	6	a	a	DET
iiclr-17676	261	7	multilateral	multilateral	ADJ
iiclr-17676	261	8	agreement	agreement	NOUN
iiclr-17676	261	9	are	be	AUX
iiclr-17676	261	10	willing	willing	ADJ
iiclr-17676	261	11	and	and	CCONJ
iiclr-17676	261	12	able	able	ADJ
iiclr-17676	261	13	to	to	PART
iiclr-17676	261	14	accept	accept	VERB
iiclr-17676	261	15	some	some	DET
iiclr-17676	261	16	assets	asset	NOUN
iiclr-17676	261	17	,	,	PUNCT
iiclr-17676	261	18	their	their	PRON
iiclr-17676	261	19	ability	ability	NOUN
iiclr-17676	261	20	to	to	PART
iiclr-17676	261	21	accommodate	accommodate	VERB
iiclr-17676	261	22	the	the	DET
iiclr-17676	261	23	glut	glut	NOUN
iiclr-17676	261	24	of	of	ADP
iiclr-17676	261	25	assets	asset	NOUN
iiclr-17676	261	26	needing	need	VERB
iiclr-17676	261	27	to	to	PART
iiclr-17676	261	28	be	be	AUX
iiclr-17676	261	29	shifted	shift	VERB
iiclr-17676	261	30	will	will	AUX
iiclr-17676	261	31	be	be	AUX
iiclr-17676	261	32	far	far	ADV
iiclr-17676	261	33	less	less	ADV
iiclr-17676	261	34	likely	likely	ADJ
iiclr-17676	261	35	than	than	ADP
iiclr-17676	261	36	in	in	ADP
iiclr-17676	261	37	a	a	DET
iiclr-17676	261	38	bilateral	bilateral	ADJ
iiclr-17676	261	39	scenario.99	scenario.99	NOUN
iiclr-17676	261	40	therefore	therefore	ADV
iiclr-17676	261	41	,	,	PUNCT
iiclr-17676	261	42	multilateral	multilateral	ADJ
iiclr-17676	261	43	negotiations	negotiation	NOUN
iiclr-17676	261	44	are	be	AUX
iiclr-17676	261	45	less	less	ADV
iiclr-17676	261	46	likely	likely	ADJ
iiclr-17676	261	47	to	to	PART
iiclr-17676	261	48	suffer	suffer	VERB
iiclr-17676	261	49	from	from	ADP
iiclr-17676	261	50	the	the	DET
iiclr-17676	261	51	"	"	PUNCT
iiclr-17676	261	52	hold	hold	VERB
iiclr-17676	261	53	-	-	PUNCT
iiclr-17676	261	54	out	out	ADP
iiclr-17676	261	55	"	"	PUNCT
iiclr-17676	261	56	problem	problem	NOUN
iiclr-17676	261	57	that	that	PRON
iiclr-17676	261	58	might	might	AUX
iiclr-17676	261	59	result	result	VERB
iiclr-17676	261	60	from	from	ADP
iiclr-17676	261	61	bilateral	bilateral	ADJ
iiclr-17676	261	62	treaty	treaty	NOUN
iiclr-17676	261	63	negotiations	negotiation	NOUN
iiclr-17676	261	64	.	.	PUNCT
iiclr-17676	261	65	00	00	PUNCT
iiclr-17676	262	1	while	while	SCONJ
iiclr-17676	262	2	the	the	DET
iiclr-17676	262	3	model	model	NOUN
iiclr-17676	262	4	agreement	agreement	NOUN
iiclr-17676	262	5	includes	include	VERB
iiclr-17676	262	6	both	both	PRON
iiclr-17676	262	7	a	a	DET
iiclr-17676	262	8	"	"	PUNCT
iiclr-17676	262	9	bilateral	bilateral	ADJ
iiclr-17676	262	10	version	version	NOUN
iiclr-17676	262	11	"	"	PUNCT
iiclr-17676	262	12	and	and	CCONJ
iiclr-17676	262	13	a	a	DET
iiclr-17676	262	14	"	"	PUNCT
iiclr-17676	262	15	multilateral	multilateral	ADJ
iiclr-17676	262	16	version,"''0	version,"''0	NOUN
iiclr-17676	262	17	this	this	DET
iiclr-17676	262	18	note	note	NOUN
iiclr-17676	262	19	focuses	focus	VERB
iiclr-17676	262	20	on	on	ADP
iiclr-17676	262	21	the	the	DET
iiclr-17676	262	22	latter	latter	ADJ
iiclr-17676	262	23	due	due	ADP
iiclr-17676	262	24	to	to	ADP
iiclr-17676	262	25	the	the	DET
iiclr-17676	262	26	fundamental	fundamental	ADJ
iiclr-17676	262	27	advantages	advantage	NOUN
iiclr-17676	262	28	of	of	ADP
iiclr-17676	262	29	multilateral	multilateral	ADJ
iiclr-17676	262	30	negotiations	negotiation	NOUN
iiclr-17676	262	31	.	.	PUNCT
iiclr-17676	263	1	91	91	NUM
iiclr-17676	263	2	.	.	PUNCT
iiclr-17676	264	1	oecd	oecd	PROPN
iiclr-17676	264	2	,	,	PUNCT
iiclr-17676	264	3	manual	manual	NOUN
iiclr-17676	264	4	on	on	ADP
iiclr-17676	264	5	information	information	NOUN
iiclr-17676	264	6	exchange	exchange	NOUN
iiclr-17676	264	7	:	:	PUNCT
iiclr-17676	264	8	module	module	NOUN
iiclr-17676	264	9	on	on	ADP
iiclr-17676	264	10	general	general	ADJ
iiclr-17676	264	11	and	and	CCONJ
iiclr-17676	264	12	legal	legal	ADJ
iiclr-17676	264	13	aspects	aspect	NOUN
iiclr-17676	264	14	of	of	ADP
iiclr-17676	264	15	exchange	exchange	NOUN
iiclr-17676	264	16	of	of	ADP
iiclr-17676	264	17	information	information	NOUN
iiclr-17676	264	18	,	,	PUNCT
iiclr-17676	264	19	at	at	ADP
iiclr-17676	264	20	4	4	NUM
iiclr-17676	264	21	-	-	SYM
iiclr-17676	264	22	5	5	NUM
iiclr-17676	264	23	(	(	PUNCT
iiclr-17676	264	24	2006	2006	NUM
iiclr-17676	264	25	)	)	PUNCT
iiclr-17676	264	26	,	,	PUNCT
iiclr-17676	264	27	available	available	ADJ
iiclr-17676	264	28	at	at	ADP
iiclr-17676	264	29	http://www.oecd.org/dataoecd/16/23/36647823.pdf	http://www.oecd.org/dataoecd/16/23/36647823.pdf	PROPN
iiclr-17676	264	30	[	[	X
iiclr-17676	264	31	hereinafter	hereinafter	NOUN
iiclr-17676	264	32	manual	manual	NOUN
iiclr-17676	264	33	]	]	PUNCT
iiclr-17676	264	34	.	.	PUNCT
iiclr-17676	265	1	92	92	NUM
iiclr-17676	265	2	.	.	PUNCT
iiclr-17676	266	1	i	i	PRON
iiclr-17676	266	2	d.	d.	PROPN
iiclr-17676	266	3	at	at	ADP
iiclr-17676	266	4	ch	ch	PROPN
iiclr-17676	266	5	.	.	PUNCT
iiclr-17676	267	1	i	i	PRON
iiclr-17676	267	2	,	,	PUNCT
iiclr-17676	267	3	para	para	PROPN
iiclr-17676	267	4	.	.	PUNCT
iiclr-17676	268	1	5	5	NUM
iiclr-17676	268	2	.	.	NUM
iiclr-17676	268	3	93	93	NUM
iiclr-17676	268	4	.	.	PUNCT
iiclr-17676	269	1	tax	tax	NOUN
iiclr-17676	269	2	information	information	NOUN
iiclr-17676	269	3	exchange	exchange	NOUN
iiclr-17676	269	4	agreements	agreement	NOUN
iiclr-17676	269	5	(	(	PUNCT
iiclr-17676	269	6	tieas	tiea	NOUN
iiclr-17676	269	7	)	)	PUNCT
iiclr-17676	269	8	,	,	PUNCT
iiclr-17676	269	9	oecd	oecd	PROPN
iiclr-17676	269	10	,	,	PUNCT
iiclr-17676	269	11	http://www.oecd.org/	http://www.oecd.org/	NOUN
iiclr-17676	269	12	document/7/0,3343,en_2649_33767_38312839_1_1_11,00.html	document/7/0,3343,en_2649_33767_38312839_1_1_11,00.html	NOUN
iiclr-17676	269	13	(	(	PUNCT
iiclr-17676	269	14	last	last	ADJ
iiclr-17676	269	15	visited	visit	VERB
iiclr-17676	269	16	feb	feb	PROPN
iiclr-17676	269	17	.	.	PROPN
iiclr-17676	269	18	2	2	NUM
iiclr-17676	269	19	,	,	PUNCT
iiclr-17676	269	20	2012	2012	NUM
iiclr-17676	269	21	)	)	PUNCT
iiclr-17676	269	22	(	(	PUNCT
iiclr-17676	269	23	listing	list	VERB
iiclr-17676	269	24	tieas	tiea	NOUN
iiclr-17676	269	25	by	by	ADP
iiclr-17676	269	26	date	date	NOUN
iiclr-17676	269	27	of	of	ADP
iiclr-17676	269	28	signature	signature	NOUN
iiclr-17676	269	29	)	)	PUNCT
iiclr-17676	269	30	.	.	PUNCT
iiclr-17676	270	1	94	94	NUM
iiclr-17676	270	2	.	.	PUNCT
iiclr-17676	271	1	steven	steven	PROPN
iiclr-17676	271	2	a.	a.	PROPN
iiclr-17676	271	3	dean	dean	PROPN
iiclr-17676	271	4	,	,	PUNCT
iiclr-17676	271	5	philosopher	philosopher	NOUN
iiclr-17676	271	6	kings	king	NOUN
iiclr-17676	271	7	and	and	CCONJ
iiclr-17676	271	8	international	international	ADJ
iiclr-17676	271	9	tax	tax	NOUN
iiclr-17676	271	10	:	:	PUNCT
iiclr-17676	271	11	a	a	DET
iiclr-17676	271	12	new	new	ADJ
iiclr-17676	271	13	approach	approach	NOUN
iiclr-17676	271	14	to	to	ADP
iiclr-17676	271	15	tax	tax	NOUN
iiclr-17676	271	16	havens	haven	NOUN
iiclr-17676	271	17	,	,	PUNCT
iiclr-17676	271	18	tax	tax	NOUN
iiclr-17676	271	19	flight	flight	NOUN
iiclr-17676	271	20	,	,	PUNCT
iiclr-17676	271	21	and	and	CCONJ
iiclr-17676	271	22	international	international	ADJ
iiclr-17676	271	23	tax	tax	NOUN
iiclr-17676	271	24	cooperation	cooperation	NOUN
iiclr-17676	271	25	,	,	PUNCT
iiclr-17676	271	26	58	58	NUM
iiclr-17676	271	27	hastings	hastings	PROPN
iiclr-17676	271	28	l.j	l.j	PROPN
iiclr-17676	271	29	.	.	PROPN
iiclr-17676	271	30	911	911	NUM
iiclr-17676	271	31	,	,	PUNCT
iiclr-17676	271	32	958	958	NUM
iiclr-17676	271	33	(	(	PUNCT
iiclr-17676	271	34	2007	2007	NUM
iiclr-17676	271	35	)	)	PUNCT
iiclr-17676	271	36	.	.	PUNCT
iiclr-17676	272	1	95	95	NUM
iiclr-17676	272	2	.	.	PUNCT
iiclr-17676	273	1	i	i	PRON
iiclr-17676	273	2	d.	d.	PROPN
iiclr-17676	273	3	96	96	NUM
iiclr-17676	273	4	.	.	PUNCT
iiclr-17676	274	1	i	i	PRON
iiclr-17676	274	2	d.	d.	PROPN
iiclr-17676	274	3	97	97	NUM
iiclr-17676	274	4	.	.	PUNCT
iiclr-17676	275	1	i	i	PRON
iiclr-17676	275	2	d.	d.	PROPN
iiclr-17676	275	3	98	98	NUM
iiclr-17676	275	4	.	.	PUNCT
iiclr-17676	276	1	i	i	PRON
iiclr-17676	276	2	d.	d.	PROPN
iiclr-17676	276	3	99	99	NUM
iiclr-17676	276	4	.	.	PUNCT
iiclr-17676	277	1	i	i	PRON
iiclr-17676	277	2	d.	d.	PROPN
iiclr-17676	277	3	at	at	ADP
iiclr-17676	277	4	959	959	NUM
iiclr-17676	277	5	.	.	PUNCT
iiclr-17676	277	6	100	100	NUM
iiclr-17676	277	7	.	.	PUNCT
iiclr-17676	278	1	i	i	PRON
iiclr-17676	278	2	d.	d.	PROPN
iiclr-17676	278	3	at	at	ADP
iiclr-17676	278	4	958	958	NUM
iiclr-17676	278	5	.	.	PUNCT
iiclr-17676	279	1	101	101	NUM
iiclr-17676	279	2	.	.	PUNCT
iiclr-17676	279	3	manual	manual	NOUN
iiclr-17676	279	4	,	,	PUNCT
iiclr-17676	279	5	supra	supra	PROPN
iiclr-17676	279	6	note	note	NOUN
iiclr-17676	279	7	91	91	NUM
iiclr-17676	279	8	,	,	PUNCT
iiclr-17676	279	9	ch	ch	PROPN
iiclr-17676	279	10	.	.	PROPN
iiclr-17676	279	11	ii	ii	PROPN
iiclr-17676	279	12	.	.	PUNCT
iiclr-17676	280	1	ind	ind	PROPN
iiclr-17676	280	2	.	.	PUNCT
iiclr-17676	281	1	int'l	int'l	PROPN
iiclr-17676	281	2	&	&	CCONJ
iiclr-17676	281	3	comp	comp	PROPN
iiclr-17676	281	4	.	.	PUNCT
iiclr-17676	282	1	l.	l.	PROPN
iiclr-17676	282	2	rev	rev	PROPN
iiclr-17676	282	3	.	.	PUNCT
iiclr-17676	282	4	a.	a.	NOUN
iiclr-17676	282	5	strengths	strength	NOUN
iiclr-17676	282	6	of	of	ADP
iiclr-17676	282	7	the	the	DET
iiclr-17676	282	8	model	model	NOUN
iiclr-17676	282	9	agreement	agreement	NOUN
iiclr-17676	282	10	the	the	DET
iiclr-17676	282	11	model	model	NOUN
iiclr-17676	282	12	agreement	agreement	NOUN
iiclr-17676	282	13	's	's	PART
iiclr-17676	282	14	primary	primary	ADJ
iiclr-17676	282	15	strength	strength	NOUN
iiclr-17676	282	16	is	be	AUX
iiclr-17676	282	17	that	that	SCONJ
iiclr-17676	282	18	it	it	PRON
iiclr-17676	282	19	inclusively	inclusively	ADV
iiclr-17676	282	20	defines	define	VERB
iiclr-17676	282	21	the	the	DET
iiclr-17676	282	22	term	term	NOUN
iiclr-17676	282	23	,	,	PUNCT
iiclr-17676	282	24	"	"	PUNCT
iiclr-17676	282	25	person	person	NOUN
iiclr-17676	282	26	,	,	PUNCT
iiclr-17676	282	27	"	"	PUNCT
iiclr-17676	282	28	and	and	CCONJ
iiclr-17676	282	29	the	the	DET
iiclr-17676	282	30	types	type	NOUN
iiclr-17676	282	31	of	of	ADP
iiclr-17676	282	32	tax	tax	NOUN
iiclr-17676	282	33	to	to	PART
iiclr-17676	282	34	which	which	PRON
iiclr-17676	282	35	the	the	DET
iiclr-17676	282	36	agreement	agreement	NOUN
iiclr-17676	282	37	applies	apply	VERB
iiclr-17676	282	38	.	.	PUNCT
iiclr-17676	283	1	according	accord	VERB
iiclr-17676	283	2	to	to	ADP
iiclr-17676	283	3	article	article	NOUN
iiclr-17676	283	4	4	4	NUM
iiclr-17676	283	5	,	,	PUNCT
iiclr-17676	283	6	"	"	PUNCT
iiclr-17676	283	7	'	'	PUNCT
iiclr-17676	283	8	person	person	NOUN
iiclr-17676	283	9	'	'	PUNCT
iiclr-17676	283	10	includes	include	VERB
iiclr-17676	283	11	an	an	DET
iiclr-17676	283	12	individual	individual	NOUN
iiclr-17676	283	13	,	,	PUNCT
iiclr-17676	283	14	a	a	DET
iiclr-17676	283	15	company	company	NOUN
iiclr-17676	283	16	and	and	CCONJ
iiclr-17676	283	17	any	any	DET
iiclr-17676	283	18	other	other	ADJ
iiclr-17676	283	19	body	body	NOUN
iiclr-17676	283	20	of	of	ADP
iiclr-17676	283	21	persons	person	NOUN
iiclr-17676	283	22	.	.	PUNCT
iiclr-17676	284	1	"	"	PUNCT
iiclr-17676	284	2	'	'	PUNCT
iiclr-17676	284	3	0	0	NUM
iiclr-17676	284	4	2	2	NUM
iiclr-17676	284	5	by	by	ADP
iiclr-17676	284	6	using	use	VERB
iiclr-17676	284	7	the	the	DET
iiclr-17676	284	8	word	word	NOUN
iiclr-17676	284	9	"	"	PUNCT
iiclr-17676	284	10	includes	include	VERB
iiclr-17676	284	11	,	,	PUNCT
iiclr-17676	284	12	"	"	PUNCT
iiclr-17676	284	13	the	the	DET
iiclr-17676	284	14	scope	scope	NOUN
iiclr-17676	284	15	of	of	ADP
iiclr-17676	284	16	the	the	DET
iiclr-17676	284	17	agreement	agreement	NOUN
iiclr-17676	284	18	extends	extend	VERB
iiclr-17676	284	19	to	to	ADP
iiclr-17676	284	20	all	all	DET
iiclr-17676	284	21	organizational	organizational	ADJ
iiclr-17676	284	22	structures	structure	NOUN
iiclr-17676	284	23	,	,	PUNCT
iiclr-17676	284	24	from	from	ADP
iiclr-17676	284	25	trusts	trust	NOUN
iiclr-17676	284	26	and	and	CCONJ
iiclr-17676	284	27	partnerships	partnership	NOUN
iiclr-17676	284	28	to	to	ADP
iiclr-17676	284	29	collective	collective	ADJ
iiclr-17676	284	30	investment	investment	NOUN
iiclr-17676	284	31	schemes.10	schemes.10	PROPN
iiclr-17676	284	32	3	3	NUM
iiclr-17676	284	33	this	this	DET
iiclr-17676	284	34	broad	broad	ADJ
iiclr-17676	284	35	,	,	PUNCT
iiclr-17676	284	36	inclusive	inclusive	ADJ
iiclr-17676	284	37	definition	definition	NOUN
iiclr-17676	284	38	of	of	ADP
iiclr-17676	284	39	"	"	PUNCT
iiclr-17676	284	40	person	person	NOUN
iiclr-17676	284	41	"	"	PUNCT
iiclr-17676	284	42	prevents	prevent	VERB
iiclr-17676	284	43	potential	potential	ADJ
iiclr-17676	284	44	tax	tax	NOUN
iiclr-17676	284	45	evaders	evader	NOUN
iiclr-17676	284	46	from	from	ADP
iiclr-17676	284	47	simply	simply	ADV
iiclr-17676	284	48	changing	change	VERB
iiclr-17676	284	49	the	the	DET
iiclr-17676	284	50	form	form	NOUN
iiclr-17676	284	51	in	in	ADP
iiclr-17676	284	52	which	which	PRON
iiclr-17676	284	53	they	they	PRON
iiclr-17676	284	54	hold	hold	VERB
iiclr-17676	284	55	their	their	PRON
iiclr-17676	284	56	assets	asset	NOUN
iiclr-17676	284	57	in	in	ADP
iiclr-17676	284	58	order	order	NOUN
iiclr-17676	284	59	to	to	PART
iiclr-17676	284	60	circumvent	circumvent	VERB
iiclr-17676	284	61	the	the	DET
iiclr-17676	284	62	agreement.10	agreement.10	ADJ
iiclr-17676	284	63	4	4	NUM
iiclr-17676	284	64	another	another	DET
iiclr-17676	284	65	strength	strength	NOUN
iiclr-17676	284	66	is	be	AUX
iiclr-17676	284	67	that	that	SCONJ
iiclr-17676	284	68	the	the	DET
iiclr-17676	284	69	model	model	NOUN
iiclr-17676	284	70	agreement	agreement	NOUN
iiclr-17676	284	71	broadly	broadly	ADV
iiclr-17676	284	72	"	"	PUNCT
iiclr-17676	284	73	applies	apply	VERB
iiclr-17676	284	74	to	to	ADP
iiclr-17676	284	75	taxes	taxis	NOUN
iiclr-17676	284	76	on	on	ADP
iiclr-17676	284	77	income	income	NOUN
iiclr-17676	284	78	or	or	CCONJ
iiclr-17676	284	79	profits	profit	NOUN
iiclr-17676	284	80	,	,	PUNCT
iiclr-17676	284	81	taxes	taxis	NOUN
iiclr-17676	284	82	on	on	ADP
iiclr-17676	284	83	capital	capital	NOUN
iiclr-17676	284	84	,	,	PUNCT
iiclr-17676	284	85	taxes	taxis	NOUN
iiclr-17676	284	86	on	on	ADP
iiclr-17676	284	87	net	net	ADJ
iiclr-17676	284	88	wealth	wealth	NOUN
iiclr-17676	284	89	,	,	PUNCT
iiclr-17676	284	90	and	and	CCONJ
iiclr-17676	284	91	estate	estate	NOUN
iiclr-17676	284	92	,	,	PUNCT
iiclr-17676	284	93	inheritance	inheritance	NOUN
iiclr-17676	284	94	or	or	CCONJ
iiclr-17676	284	95	gift	gift	NOUN
iiclr-17676	284	96	taxes	taxis	NOUN
iiclr-17676	284	97	.	.	PUNCT
iiclr-17676	285	1	"'10	"'10	NOUN
iiclr-17676	285	2	5	5	NUM
iiclr-17676	285	3	by	by	ADP
iiclr-17676	285	4	inclusively	inclusively	ADV
iiclr-17676	285	5	defining	define	VERB
iiclr-17676	285	6	the	the	DET
iiclr-17676	285	7	various	various	ADJ
iiclr-17676	285	8	types	type	NOUN
iiclr-17676	285	9	of	of	ADP
iiclr-17676	285	10	covered	covered	ADJ
iiclr-17676	285	11	tax	tax	NOUN
iiclr-17676	285	12	,	,	PUNCT
iiclr-17676	285	13	the	the	DET
iiclr-17676	285	14	agreement	agreement	NOUN
iiclr-17676	285	15	prevents	prevent	VERB
iiclr-17676	285	16	potential	potential	ADJ
iiclr-17676	285	17	tax	tax	NOUN
iiclr-17676	285	18	evaders	evader	NOUN
iiclr-17676	285	19	from	from	ADP
iiclr-17676	285	20	choosing	choose	VERB
iiclr-17676	285	21	income	income	NOUN
iiclr-17676	285	22	-	-	PUNCT
iiclr-17676	285	23	generating	generate	VERB
iiclr-17676	285	24	investments	investment	NOUN
iiclr-17676	285	25	outside	outside	ADP
iiclr-17676	285	26	of	of	ADP
iiclr-17676	285	27	its	its	PRON
iiclr-17676	285	28	scope.106	scope.106	PROPN
iiclr-17676	285	29	b.	b.	PROPN
iiclr-17676	285	30	weaknesses	weakness	NOUN
iiclr-17676	285	31	of	of	ADP
iiclr-17676	285	32	the	the	DET
iiclr-17676	285	33	model	model	NOUN
iiclr-17676	285	34	agreement	agreement	NOUN
iiclr-17676	285	35	the	the	DET
iiclr-17676	285	36	model	model	NOUN
iiclr-17676	285	37	agreement	agreement	NOUN
iiclr-17676	285	38	's	's	PART
iiclr-17676	285	39	primary	primary	ADJ
iiclr-17676	285	40	weaknesses	weakness	NOUN
iiclr-17676	285	41	are	be	AUX
iiclr-17676	285	42	that	that	SCONJ
iiclr-17676	285	43	it	it	PRON
iiclr-17676	285	44	is	be	AUX
iiclr-17676	285	45	not	not	PART
iiclr-17676	285	46	truly	truly	ADV
iiclr-17676	285	47	multilateral	multilateral	ADJ
iiclr-17676	285	48	in	in	ADP
iiclr-17676	285	49	nature	nature	NOUN
iiclr-17676	285	50	and	and	CCONJ
iiclr-17676	285	51	that	that	SCONJ
iiclr-17676	285	52	it	it	PRON
iiclr-17676	285	53	does	do	AUX
iiclr-17676	285	54	not	not	PART
iiclr-17676	285	55	require	require	VERB
iiclr-17676	285	56	automatic	automatic	ADJ
iiclr-17676	285	57	exchange	exchange	NOUN
iiclr-17676	285	58	of	of	ADP
iiclr-17676	285	59	information	information	NOUN
iiclr-17676	285	60	.	.	PUNCT
iiclr-17676	286	1	while	while	SCONJ
iiclr-17676	286	2	the	the	DET
iiclr-17676	286	3	oecd	oecd	PROPN
iiclr-17676	286	4	's	's	PART
iiclr-17676	286	5	model	model	NOUN
iiclr-17676	286	6	tieas	tiea	NOUN
iiclr-17676	286	7	include	include	VERB
iiclr-17676	286	8	a	a	DET
iiclr-17676	286	9	"	"	PUNCT
iiclr-17676	286	10	multilateral	multilateral	ADJ
iiclr-17676	286	11	version,',107	version,',107	NOUN
iiclr-17676	286	12	the	the	DET
iiclr-17676	286	13	model	model	NOUN
iiclr-17676	286	14	agreement	agreement	NOUN
iiclr-17676	286	15	concedes	concede	VERB
iiclr-17676	286	16	in	in	ADP
iiclr-17676	286	17	its	its	PRON
iiclr-17676	286	18	introduction	introduction	NOUN
iiclr-17676	286	19	:	:	PUNCT
iiclr-17676	286	20	the	the	DET
iiclr-17676	286	21	multilateral	multilateral	ADJ
iiclr-17676	286	22	instrument	instrument	NOUN
iiclr-17676	286	23	is	be	AUX
iiclr-17676	286	24	not	not	PART
iiclr-17676	286	25	a	a	DET
iiclr-17676	286	26	"	"	PUNCT
iiclr-17676	286	27	multilateral	multilateral	ADJ
iiclr-17676	286	28	"	"	PUNCT
iiclr-17676	286	29	agreement	agreement	NOUN
iiclr-17676	286	30	in	in	ADP
iiclr-17676	286	31	the	the	DET
iiclr-17676	286	32	traditional	traditional	ADJ
iiclr-17676	286	33	sense	sense	NOUN
iiclr-17676	286	34	.	.	PUNCT
iiclr-17676	287	1	instead	instead	ADV
iiclr-17676	287	2	,	,	PUNCT
iiclr-17676	287	3	it	it	PRON
iiclr-17676	287	4	provides	provide	VERB
iiclr-17676	287	5	the	the	DET
iiclr-17676	287	6	basis	basis	NOUN
iiclr-17676	287	7	for	for	ADP
iiclr-17676	287	8	an	an	DET
iiclr-17676	287	9	integrated	integrated	ADJ
iiclr-17676	287	10	bundle	bundle	NOUN
iiclr-17676	287	11	of	of	ADP
iiclr-17676	287	12	bilateral	bilateral	ADJ
iiclr-17676	287	13	treaties	treaty	NOUN
iiclr-17676	287	14	.	.	PUNCT
iiclr-17676	288	1	a	a	DET
iiclr-17676	288	2	party	party	NOUN
iiclr-17676	288	3	to	to	ADP
iiclr-17676	288	4	the	the	DET
iiclr-17676	288	5	multilateral	multilateral	ADJ
iiclr-17676	288	6	agreement	agreement	NOUN
iiclr-17676	288	7	would	would	AUX
iiclr-17676	288	8	only	only	ADV
iiclr-17676	288	9	be	be	AUX
iiclr-17676	288	10	bound	bind	VERB
iiclr-17676	288	11	by	by	ADP
iiclr-17676	288	12	the	the	DET
iiclr-17676	288	13	agreement	agreement	NOUN
iiclr-17676	288	14	vis	vis	X
iiclr-17676	288	15	-	-	NOUN
iiclr-17676	288	16	d	d	VERB
iiclr-17676	288	17	-	-	PUNCT
iiclr-17676	288	18	vis	vis	X
iiclr-17676	288	19	the	the	DET
iiclr-17676	288	20	specific	specific	ADJ
iiclr-17676	288	21	parties	party	NOUN
iiclr-17676	288	22	with	with	ADP
iiclr-17676	288	23	which	which	PRON
iiclr-17676	288	24	it	it	PRON
iiclr-17676	288	25	agrees	agree	VERB
iiclr-17676	288	26	to	to	PART
iiclr-17676	288	27	be	be	AUX
iiclr-17676	288	28	bound	bind	VERB
iiclr-17676	288	29	.	.	PUNCT
iiclr-17676	289	1	thus	thus	ADV
iiclr-17676	289	2	,	,	PUNCT
iiclr-17676	289	3	a	a	DET
iiclr-17676	289	4	party	party	NOUN
iiclr-17676	289	5	wishing	wish	VERB
iiclr-17676	289	6	to	to	PART
iiclr-17676	289	7	be	be	AUX
iiclr-17676	289	8	bound	bind	VERB
iiclr-17676	289	9	by	by	ADP
iiclr-17676	289	10	the	the	DET
iiclr-17676	289	11	multilateral	multilateral	ADJ
iiclr-17676	289	12	agreement	agreement	NOUN
iiclr-17676	289	13	must	must	AUX
iiclr-17676	289	14	specify	specify	VERB
iiclr-17676	289	15	in	in	ADP
iiclr-17676	289	16	its	its	PRON
iiclr-17676	289	17	instrument	instrument	NOUN
iiclr-17676	289	18	of	of	ADP
iiclr-17676	289	19	ratification	ratification	NOUN
iiclr-17676	289	20	,	,	PUNCT
iiclr-17676	289	21	approval	approval	NOUN
iiclr-17676	289	22	or	or	CCONJ
iiclr-17676	289	23	acceptance	acceptance	VERB
iiclr-17676	289	24	the	the	DET
iiclr-17676	289	25	party	party	NOUN
iiclr-17676	289	26	or	or	CCONJ
iiclr-17676	289	27	parties	party	NOUN
iiclr-17676	289	28	vis	vis	X
iiclr-17676	289	29	-	-	PUNCT
iiclr-17676	289	30	dvis	dvis	NOUN
iiclr-17676	289	31	which	which	PRON
iiclr-17676	289	32	it	it	PRON
iiclr-17676	289	33	wishes	wish	VERB
iiclr-17676	289	34	to	to	PART
iiclr-17676	289	35	be	be	AUX
iiclr-17676	289	36	so	so	ADV
iiclr-17676	289	37	bound	bound	ADJ
iiclr-17676	289	38	.	.	PUNCT
iiclr-17676	290	1	the	the	DET
iiclr-17676	290	2	agreement	agreement	NOUN
iiclr-17676	290	3	then	then	ADV
iiclr-17676	290	4	enters	enter	VERB
iiclr-17676	290	5	into	into	ADP
iiclr-17676	290	6	force	force	NOUN
iiclr-17676	290	7	,	,	PUNCT
iiclr-17676	290	8	and	and	CCONJ
iiclr-17676	290	9	creates	create	VERB
iiclr-17676	290	10	rights	right	NOUN
iiclr-17676	290	11	and	and	CCONJ
iiclr-17676	290	12	obligations	obligation	NOUN
iiclr-17676	290	13	,	,	PUNCT
iiclr-17676	290	14	only	only	ADV
iiclr-17676	290	15	as	as	ADP
iiclr-17676	290	16	between	between	ADP
iiclr-17676	290	17	those	those	DET
iiclr-17676	290	18	parties	party	NOUN
iiclr-17676	290	19	that	that	PRON
iiclr-17676	290	20	have	have	AUX
iiclr-17676	290	21	mutually	mutually	ADV
iiclr-17676	290	22	identified	identify	VERB
iiclr-17676	290	23	each	each	DET
iiclr-17676	290	24	other	other	ADJ
iiclr-17676	290	25	in	in	ADP
iiclr-17676	290	26	their	their	PRON
iiclr-17676	290	27	instruments	instrument	NOUN
iiclr-17676	290	28	of	of	ADP
iiclr-17676	290	29	ratification	ratification	NOUN
iiclr-17676	290	30	,	,	PUNCT
iiclr-17676	290	31	approval	approval	NOUN
iiclr-17676	290	32	or	or	CCONJ
iiclr-17676	290	33	acceptance	acceptance	NOUN
iiclr-17676	290	34	that	that	PRON
iiclr-17676	290	35	have	have	VERB
iiclr-17676	290	36	102	102	NUM
iiclr-17676	290	37	.	.	PUNCT
iiclr-17676	291	1	i	i	PRON
iiclr-17676	291	2	d.	d.	PROPN
iiclr-17676	291	3	ch	ch	PROPN
iiclr-17676	291	4	.	.	PROPN
iiclr-17676	291	5	ii	ii	PROPN
iiclr-17676	291	6	,	,	PUNCT
iiclr-17676	291	7	art	art	NOUN
iiclr-17676	291	8	.	.	PUNCT
iiclr-17676	292	1	4	4	NUM
iiclr-17676	292	2	,	,	PUNCT
iiclr-17676	292	3	para	para	NOUN
iiclr-17676	292	4	.	.	PUNCT
iiclr-17676	293	1	1(c	1(c	NUM
iiclr-17676	293	2	)	)	PUNCT
iiclr-17676	293	3	(	(	PUNCT
iiclr-17676	293	4	emphasis	emphasis	NOUN
iiclr-17676	293	5	added	add	VERB
iiclr-17676	293	6	)	)	PUNCT
iiclr-17676	293	7	.	.	PUNCT
iiclr-17676	294	1	103	103	NUM
iiclr-17676	294	2	.	.	PUNCT
iiclr-17676	295	1	i	i	PRON
iiclr-17676	295	2	d.	d.	PROPN
iiclr-17676	295	3	ch	ch	PROPN
iiclr-17676	295	4	.	.	PROPN
iiclr-17676	295	5	111	111	NUM
iiclr-17676	295	6	,	,	PUNCT
iiclr-17676	295	7	para	para	NOUN
iiclr-17676	295	8	.	.	PUNCT
iiclr-17676	296	1	16	16	NUM
iiclr-17676	296	2	.	.	X
iiclr-17676	297	1	104	104	NUM
iiclr-17676	297	2	.	.	PUNCT
iiclr-17676	298	1	for	for	ADP
iiclr-17676	298	2	example	example	NOUN
iiclr-17676	298	3	,	,	PUNCT
iiclr-17676	298	4	if	if	SCONJ
iiclr-17676	298	5	the	the	DET
iiclr-17676	298	6	term	term	NOUN
iiclr-17676	298	7	"	"	PUNCT
iiclr-17676	298	8	person	person	NOUN
iiclr-17676	298	9	"	"	PUNCT
iiclr-17676	298	10	is	be	AUX
iiclr-17676	298	11	limited	limit	VERB
iiclr-17676	298	12	in	in	ADP
iiclr-17676	298	13	scope	scope	NOUN
iiclr-17676	298	14	to	to	ADP
iiclr-17676	298	15	individuals	individual	NOUN
iiclr-17676	298	16	,	,	PUNCT
iiclr-17676	298	17	then	then	ADV
iiclr-17676	298	18	an	an	DET
iiclr-17676	298	19	individual	individual	NOUN
iiclr-17676	298	20	with	with	ADP
iiclr-17676	298	21	a	a	DET
iiclr-17676	298	22	bank	bank	NOUN
iiclr-17676	298	23	account	account	NOUN
iiclr-17676	298	24	in	in	ADP
iiclr-17676	298	25	a	a	DET
iiclr-17676	298	26	tax	tax	NOUN
iiclr-17676	298	27	haven	haven	NOUN
iiclr-17676	298	28	could	could	AUX
iiclr-17676	298	29	set	set	VERB
iiclr-17676	298	30	up	up	ADP
iiclr-17676	298	31	a	a	DET
iiclr-17676	298	32	business	business	NOUN
iiclr-17676	298	33	entity	entity	NOUN
iiclr-17676	298	34	,	,	PUNCT
iiclr-17676	298	35	make	make	VERB
iiclr-17676	298	36	a	a	DET
iiclr-17676	298	37	capital	capital	NOUN
iiclr-17676	298	38	contribution	contribution	NOUN
iiclr-17676	298	39	consisting	consist	VERB
iiclr-17676	298	40	of	of	ADP
iiclr-17676	298	41	the	the	DET
iiclr-17676	298	42	entire	entire	ADJ
iiclr-17676	298	43	balance	balance	NOUN
iiclr-17676	298	44	of	of	ADP
iiclr-17676	298	45	their	their	PRON
iiclr-17676	298	46	existing	exist	VERB
iiclr-17676	298	47	bank	bank	NOUN
iiclr-17676	298	48	account	account	NOUN
iiclr-17676	298	49	,	,	PUNCT
iiclr-17676	298	50	and	and	CCONJ
iiclr-17676	298	51	continue	continue	VERB
iiclr-17676	298	52	to	to	PART
iiclr-17676	298	53	hold	hold	VERB
iiclr-17676	298	54	assets	asset	NOUN
iiclr-17676	298	55	in	in	ADP
iiclr-17676	298	56	the	the	DET
iiclr-17676	298	57	tax	tax	NOUN
iiclr-17676	298	58	haven	haven	NOUN
iiclr-17676	298	59	in	in	ADP
iiclr-17676	298	60	the	the	DET
iiclr-17676	298	61	name	name	NOUN
iiclr-17676	298	62	of	of	ADP
iiclr-17676	298	63	the	the	DET
iiclr-17676	298	64	entity	entity	NOUN
iiclr-17676	298	65	in	in	ADP
iiclr-17676	298	66	order	order	NOUN
iiclr-17676	298	67	to	to	PART
iiclr-17676	298	68	avoid	avoid	VERB
iiclr-17676	298	69	the	the	DET
iiclr-17676	298	70	agreement	agreement	NOUN
iiclr-17676	298	71	.	.	PUNCT
iiclr-17676	299	1	105	105	NUM
iiclr-17676	299	2	.	.	PUNCT
iiclr-17676	300	1	i	i	PRON
iiclr-17676	300	2	d.	d.	PROPN
iiclr-17676	300	3	ch	ch	PROPN
iiclr-17676	300	4	.	.	PROPN
iiclr-17676	300	5	iii	iii	PROPN
iiclr-17676	300	6	,	,	PUNCT
iiclr-17676	300	7	para	para	NOUN
iiclr-17676	300	8	.	.	PUNCT
iiclr-17676	301	1	8	8	NUM
iiclr-17676	301	2	.	.	NUM
iiclr-17676	301	3	106	106	NUM
iiclr-17676	301	4	.	.	PUNCT
iiclr-17676	302	1	see	see	VERB
iiclr-17676	302	2	infra	infra	NOUN
iiclr-17676	302	3	notes	note	VERB
iiclr-17676	302	4	136	136	NUM
iiclr-17676	302	5	-	-	SYM
iiclr-17676	302	6	40	40	NUM
iiclr-17676	302	7	and	and	CCONJ
iiclr-17676	302	8	accompanying	accompany	VERB
iiclr-17676	302	9	text	text	NOUN
iiclr-17676	302	10	.	.	PUNCT
iiclr-17676	303	1	107	107	NUM
iiclr-17676	303	2	.	.	PUNCT
iiclr-17676	303	3	manual	manual	NOUN
iiclr-17676	303	4	,	,	PUNCT
iiclr-17676	303	5	supra	supra	PROPN
iiclr-17676	303	6	note	note	NOUN
iiclr-17676	303	7	91	91	NUM
iiclr-17676	303	8	,	,	PUNCT
iiclr-17676	303	9	ch	ch	PROPN
iiclr-17676	303	10	.	.	PROPN
iiclr-17676	303	11	ii	ii	PROPN
iiclr-17676	303	12	.	.	PUNCT
iiclr-17676	304	1	[	[	X
iiclr-17676	304	2	vol	vol	NOUN
iiclr-17676	304	3	.	.	PUNCT
iiclr-17676	305	1	22:1	22:1	NUM
iiclr-17676	305	2	2012	2012	NUM
iiclr-17676	305	3	]	]	PUNCT
iiclr-17676	305	4	auto	auto	NOUN
iiclr-17676	305	5	info	info	NOUN
iiclr-17676	305	6	exch	exch	PROPN
iiclr-17676	305	7	as	as	ADP
iiclr-17676	305	8	multi	multi	X
iiclr-17676	305	9	soln	soln	NOUN
iiclr-17676	305	10	to	to	PART
iiclr-17676	305	11	tax	tax	NOUN
iiclr-17676	305	12	havens	haven	NOUN
iiclr-17676	305	13	203	203	NUM
iiclr-17676	305	14	been	be	AUX
iiclr-17676	305	15	deposited	deposit	VERB
iiclr-17676	305	16	with	with	ADP
iiclr-17676	305	17	the	the	DET
iiclr-17676	305	18	depository	depository	NOUN
iiclr-17676	305	19	of	of	ADP
iiclr-17676	305	20	the	the	DET
iiclr-17676	305	21	agreement	agreement	NOUN
iiclr-17676	305	22	.	.	PUNCT
iiclr-17676	305	23	'	'	PUNCT
iiclr-17676	306	1	8	8	NUM
iiclr-17676	306	2	thus	thus	ADV
iiclr-17676	306	3	,	,	PUNCT
iiclr-17676	306	4	the	the	DET
iiclr-17676	306	5	oecd	oecd	PROPN
iiclr-17676	306	6	's	's	PART
iiclr-17676	306	7	"	"	PUNCT
iiclr-17676	306	8	multilateral	multilateral	ADJ
iiclr-17676	306	9	"	"	PUNCT
iiclr-17676	306	10	tiea	tiea	NOUN
iiclr-17676	306	11	actually	actually	ADV
iiclr-17676	306	12	serves	serve	VERB
iiclr-17676	306	13	as	as	ADP
iiclr-17676	306	14	a	a	DET
iiclr-17676	306	15	"	"	PUNCT
iiclr-17676	306	16	bundle	bundle	NOUN
iiclr-17676	306	17	of	of	ADP
iiclr-17676	306	18	bilateral	bilateral	ADJ
iiclr-17676	306	19	treaties	treaty	NOUN
iiclr-17676	306	20	,	,	PUNCT
iiclr-17676	306	21	"	"	PUNCT
iiclr-17676	306	22	destroying	destroy	VERB
iiclr-17676	306	23	the	the	DET
iiclr-17676	306	24	agreement	agreement	NOUN
iiclr-17676	306	25	's	's	PART
iiclr-17676	306	26	multilateral	multilateral	ADJ
iiclr-17676	306	27	effectiveness	effectiveness	NOUN
iiclr-17676	306	28	.	.	PUNCT
iiclr-17676	307	1	moreover	moreover	ADV
iiclr-17676	307	2	,	,	PUNCT
iiclr-17676	307	3	the	the	DET
iiclr-17676	307	4	oecd	oecd	PROPN
iiclr-17676	307	5	's	's	PART
iiclr-17676	307	6	multilateral	multilateral	ADJ
iiclr-17676	307	7	version	version	NOUN
iiclr-17676	307	8	does	do	AUX
iiclr-17676	307	9	not	not	PART
iiclr-17676	307	10	effectuate	effectuate	VERB
iiclr-17676	307	11	agreements	agreement	NOUN
iiclr-17676	307	12	between	between	ADP
iiclr-17676	307	13	tax	tax	NOUN
iiclr-17676	307	14	havens	haven	NOUN
iiclr-17676	307	15	and	and	CCONJ
iiclr-17676	307	16	developing	develop	VERB
iiclr-17676	307	17	countries	country	NOUN
iiclr-17676	307	18	.	.	PUNCT
iiclr-17676	308	1	0	0	NUM
iiclr-17676	308	2	9	9	NUM
iiclr-17676	308	3	since	since	SCONJ
iiclr-17676	308	4	an	an	DET
iiclr-17676	308	5	agreement	agreement	NOUN
iiclr-17676	308	6	based	base	VERB
iiclr-17676	308	7	on	on	ADP
iiclr-17676	308	8	this	this	DET
iiclr-17676	308	9	version	version	NOUN
iiclr-17676	308	10	will	will	AUX
iiclr-17676	308	11	require	require	VERB
iiclr-17676	308	12	tax	tax	NOUN
iiclr-17676	308	13	havens	haven	NOUN
iiclr-17676	308	14	to	to	PART
iiclr-17676	308	15	agree	agree	VERB
iiclr-17676	308	16	to	to	PART
iiclr-17676	308	17	be	be	AUX
iiclr-17676	308	18	specifically	specifically	ADV
iiclr-17676	308	19	bound	bind	VERB
iiclr-17676	308	20	to	to	ADP
iiclr-17676	308	21	each	each	DET
iiclr-17676	308	22	negotiating	negotiate	VERB
iiclr-17676	308	23	country	country	NOUN
iiclr-17676	308	24	,	,	PUNCT
iiclr-17676	308	25	in	in	ADP
iiclr-17676	308	26	effect	effect	NOUN
iiclr-17676	308	27	,	,	PUNCT
iiclr-17676	308	28	developing	develop	VERB
iiclr-17676	308	29	countries	country	NOUN
iiclr-17676	308	30	will	will	AUX
iiclr-17676	308	31	not	not	PART
iiclr-17676	308	32	have	have	VERB
iiclr-17676	308	33	sufficient	sufficient	ADJ
iiclr-17676	308	34	leverage	leverage	NOUN
iiclr-17676	308	35	to	to	PART
iiclr-17676	308	36	strike	strike	VERB
iiclr-17676	308	37	a	a	DET
iiclr-17676	308	38	deal	deal	NOUN
iiclr-17676	308	39	with	with	ADP
iiclr-17676	308	40	larger	large	ADJ
iiclr-17676	308	41	countries	country	NOUN
iiclr-17676	308	42	and	and	CCONJ
iiclr-17676	308	43	will	will	AUX
iiclr-17676	308	44	likely	likely	ADV
iiclr-17676	308	45	slow	slow	VERB
iiclr-17676	308	46	the	the	DET
iiclr-17676	308	47	process	process	NOUN
iiclr-17676	308	48	.	.	PUNCT
iiclr-17676	308	49	"	"	PUNCT
iiclr-17676	309	1	0	0	NUM
iiclr-17676	310	1	for	for	ADP
iiclr-17676	310	2	the	the	DET
iiclr-17676	310	3	sake	sake	NOUN
iiclr-17676	310	4	of	of	ADP
iiclr-17676	310	5	efficiency	efficiency	NOUN
iiclr-17676	310	6	,	,	PUNCT
iiclr-17676	310	7	larger	large	ADJ
iiclr-17676	310	8	countries	country	NOUN
iiclr-17676	310	9	may	may	AUX
iiclr-17676	310	10	instead	instead	ADV
iiclr-17676	310	11	choose	choose	VERB
iiclr-17676	310	12	to	to	PART
iiclr-17676	310	13	utilize	utilize	VERB
iiclr-17676	310	14	the	the	DET
iiclr-17676	310	15	bilateral	bilateral	ADJ
iiclr-17676	310	16	version	version	NOUN
iiclr-17676	310	17	,	,	PUNCT
iiclr-17676	310	18	leaving	leave	VERB
iiclr-17676	310	19	developing	develop	VERB
iiclr-17676	310	20	countries	country	NOUN
iiclr-17676	310	21	without	without	ADP
iiclr-17676	310	22	negotiating	negotiate	VERB
iiclr-17676	310	23	power	power	NOUN
iiclr-17676	310	24	and	and	CCONJ
iiclr-17676	310	25	with	with	ADP
iiclr-17676	310	26	no	no	DET
iiclr-17676	310	27	benefit	benefit	NOUN
iiclr-17676	310	28	from	from	ADP
iiclr-17676	310	29	the	the	DET
iiclr-17676	310	30	agreement	agreement	NOUN
iiclr-17676	310	31	.	.	PUNCT
iiclr-17676	310	32	'	'	PUNCT
iiclr-17676	311	1	ii	ii	NOUN
iiclr-17676	311	2	another	another	DET
iiclr-17676	311	3	weakness	weakness	NOUN
iiclr-17676	311	4	of	of	ADP
iiclr-17676	311	5	the	the	DET
iiclr-17676	311	6	model	model	NOUN
iiclr-17676	311	7	agreement	agreement	NOUN
iiclr-17676	311	8	is	be	AUX
iiclr-17676	311	9	that	that	SCONJ
iiclr-17676	311	10	it	it	PRON
iiclr-17676	311	11	"	"	PUNCT
iiclr-17676	311	12	only	only	ADV
iiclr-17676	311	13	covers	cover	VERB
iiclr-17676	311	14	exchange	exchange	NOUN
iiclr-17676	311	15	of	of	ADP
iiclr-17676	311	16	information	information	NOUN
iiclr-17676	311	17	upon	upon	SCONJ
iiclr-17676	311	18	request	request	NOUN
iiclr-17676	311	19	(	(	PUNCT
iiclr-17676	311	20	i.e.	i.e.	X
iiclr-17676	311	21	,	,	PUNCT
iiclr-17676	311	22	when	when	SCONJ
iiclr-17676	311	23	the	the	DET
iiclr-17676	311	24	information	information	NOUN
iiclr-17676	311	25	requested	request	VERB
iiclr-17676	311	26	relates	relate	VERB
iiclr-17676	311	27	to	to	ADP
iiclr-17676	311	28	a	a	DET
iiclr-17676	311	29	particular	particular	ADJ
iiclr-17676	311	30	examination	examination	NOUN
iiclr-17676	311	31	,	,	PUNCT
iiclr-17676	311	32	inquiry	inquiry	NOUN
iiclr-17676	311	33	or	or	CCONJ
iiclr-17676	311	34	investigation	investigation	NOUN
iiclr-17676	311	35	)	)	PUNCT
iiclr-17676	311	36	and	and	CCONJ
iiclr-17676	311	37	does	do	AUX
iiclr-17676	311	38	not	not	PART
iiclr-17676	311	39	cover	cover	VERB
iiclr-17676	311	40	automatic	automatic	ADJ
iiclr-17676	311	41	or	or	CCONJ
iiclr-17676	311	42	spontaneous	spontaneous	ADJ
iiclr-17676	311	43	exchange	exchange	NOUN
iiclr-17676	311	44	of	of	ADP
iiclr-17676	311	45	information	information	NOUN
iiclr-17676	311	46	.	.	PUNCT
iiclr-17676	312	1	"	"	PUNCT
iiclr-17676	312	2	'	'	PUNCT
iiclr-17676	312	3	12	12	NUM
iiclr-17676	312	4	"	"	PUNCT
iiclr-17676	312	5	automatic	automatic	ADJ
iiclr-17676	312	6	exchange	exchange	NOUN
iiclr-17676	312	7	of	of	ADP
iiclr-17676	312	8	information	information	NOUN
iiclr-17676	312	9	.	.	PUNCT
iiclr-17676	312	10	.	.	PUNCT
iiclr-17676	313	1	.	.	PUNCT
iiclr-17676	314	1	involves	involve	VERB
iiclr-17676	314	2	the	the	DET
iiclr-17676	314	3	systematic	systematic	ADJ
iiclr-17676	314	4	and	and	CCONJ
iiclr-17676	314	5	periodic	periodic	ADJ
iiclr-17676	314	6	transition	transition	NOUN
iiclr-17676	314	7	of	of	ADP
iiclr-17676	314	8	'	'	PUNCT
iiclr-17676	314	9	bulk	bulk	ADJ
iiclr-17676	314	10	'	'	PUNCT
iiclr-17676	314	11	taxpayer	taxpayer	NOUN
iiclr-17676	314	12	information	information	NOUN
iiclr-17676	314	13	by	by	ADP
iiclr-17676	314	14	the	the	DET
iiclr-17676	314	15	source	source	NOUN
iiclr-17676	314	16	country	country	NOUN
iiclr-17676	314	17	to	to	ADP
iiclr-17676	314	18	the	the	DET
iiclr-17676	314	19	residen[t	residen[t	NOUN
iiclr-17676	314	20	]	]	PUNCT
iiclr-17676	314	21	country	country	NOUN
iiclr-17676	314	22	concerning	concern	VERB
iiclr-17676	314	23	various	various	ADJ
iiclr-17676	314	24	categories	category	NOUN
iiclr-17676	314	25	of	of	ADP
iiclr-17676	314	26	income	income	NOUN
iiclr-17676	314	27	(	(	PUNCT
iiclr-17676	314	28	e.g.	e.g.	ADV
iiclr-17676	314	29	dividends	dividend	NOUN
iiclr-17676	314	30	,	,	PUNCT
iiclr-17676	314	31	interest	interest	NOUN
iiclr-17676	314	32	,	,	PUNCT
iiclr-17676	314	33	royalties	royalty	NOUN
iiclr-17676	314	34	,	,	PUNCT
iiclr-17676	314	35	salaries	salary	NOUN
iiclr-17676	314	36	,	,	PUNCT
iiclr-17676	314	37	pensions	pension	NOUN
iiclr-17676	314	38	,	,	PUNCT
iiclr-17676	314	39	etc	etc	X
iiclr-17676	314	40	)	)	PUNCT
iiclr-17676	314	41	.	.	PUNCT
iiclr-17676	315	1	"	"	PUNCT
iiclr-17676	315	2	'	'	PUNCT
iiclr-17676	315	3	13	13	NUM
iiclr-17676	315	4	the	the	DET
iiclr-17676	315	5	alternative	alternative	NOUN
iiclr-17676	315	6	,	,	PUNCT
iiclr-17676	315	7	exchange	exchange	NOUN
iiclr-17676	315	8	of	of	ADP
iiclr-17676	315	9	information	information	NOUN
iiclr-17676	315	10	on	on	ADP
iiclr-17676	315	11	request	request	NOUN
iiclr-17676	315	12	,	,	PUNCT
iiclr-17676	315	13	"	"	PUNCT
iiclr-17676	315	14	is	be	AUX
iiclr-17676	315	15	a	a	DET
iiclr-17676	315	16	cumbersome	cumbersome	ADJ
iiclr-17676	315	17	process	process	NOUN
iiclr-17676	315	18	.	.	PUNCT
iiclr-17676	315	19	"	"	PUNCT
iiclr-17676	316	1	'	'	PUNCT
iiclr-17676	316	2	14	14	NUM
iiclr-17676	316	3	the	the	DET
iiclr-17676	316	4	requesting	request	VERB
iiclr-17676	316	5	country	country	NOUN
iiclr-17676	316	6	must	must	AUX
iiclr-17676	316	7	make	make	VERB
iiclr-17676	316	8	a	a	DET
iiclr-17676	316	9	detailed	detailed	ADJ
iiclr-17676	316	10	case	case	NOUN
iiclr-17676	316	11	for	for	ADP
iiclr-17676	316	12	the	the	DET
iiclr-17676	316	13	information	information	NOUN
iiclr-17676	316	14	"	"	PUNCT
iiclr-17676	316	15	with	with	SCONJ
iiclr-17676	316	16	the	the	DET
iiclr-17676	316	17	criteria	criterion	NOUN
iiclr-17676	316	18	set	set	VERB
iiclr-17676	316	19	out	out	ADP
iiclr-17676	316	20	in	in	ADP
iiclr-17676	316	21	a	a	DET
iiclr-17676	316	22	lengthy	lengthy	ADJ
iiclr-17676	316	23	legal	legal	ADJ
iiclr-17676	316	24	document	document	NOUN
iiclr-17676	316	25	.	.	PUNCT
iiclr-17676	317	1	"	"	PUNCT
iiclr-17676	317	2	'	'	PUNCT
iiclr-17676	317	3	1	1	NUM
iiclr-17676	317	4	5	5	NUM
iiclr-17676	317	5	for	for	ADP
iiclr-17676	317	6	example	example	NOUN
iiclr-17676	317	7	,	,	PUNCT
iiclr-17676	317	8	the	the	DET
iiclr-17676	317	9	bahamas	bahamas	PROPN
iiclr-17676	317	10	-	-	PUNCT
iiclr-17676	317	11	u.s	u.s	PROPN
iiclr-17676	317	12	.	.	PROPN
iiclr-17676	317	13	tiea	tiea	PROPN
iiclr-17676	317	14	requires	require	VERB
iiclr-17676	317	15	that	that	SCONJ
iiclr-17676	317	16	requests	request	NOUN
iiclr-17676	317	17	for	for	ADP
iiclr-17676	317	18	tax	tax	NOUN
iiclr-17676	317	19	information	information	NOUN
iiclr-17676	317	20	be	be	AUX
iiclr-17676	317	21	in	in	ADP
iiclr-17676	317	22	writing	writing	NOUN
iiclr-17676	317	23	and	and	CCONJ
iiclr-17676	317	24	contain	contain	VERB
iiclr-17676	317	25	specified	specify	VERB
iiclr-17676	317	26	details	detail	NOUN
iiclr-17676	317	27	that	that	PRON
iiclr-17676	317	28	include	include	VERB
iiclr-17676	317	29	the	the	DET
iiclr-17676	317	30	name	name	NOUN
iiclr-17676	317	31	of	of	ADP
iiclr-17676	317	32	the	the	DET
iiclr-17676	317	33	person	person	NOUN
iiclr-17676	317	34	,	,	PUNCT
iiclr-17676	317	35	the	the	DET
iiclr-17676	317	36	type	type	NOUN
iiclr-17676	317	37	of	of	ADP
iiclr-17676	317	38	information	information	NOUN
iiclr-17676	317	39	requested	request	VERB
iiclr-17676	317	40	,	,	PUNCT
iiclr-17676	317	41	the	the	DET
iiclr-17676	317	42	period	period	NOUN
iiclr-17676	317	43	for	for	ADP
iiclr-17676	317	44	which	which	PRON
iiclr-17676	317	45	the	the	DET
iiclr-17676	317	46	information	information	NOUN
iiclr-17676	317	47	is	be	AUX
iiclr-17676	317	48	requested	request	VERB
iiclr-17676	317	49	,	,	PUNCT
iiclr-17676	317	50	the	the	DET
iiclr-17676	317	51	likely	likely	ADJ
iiclr-17676	317	52	location	location	NOUN
iiclr-17676	317	53	of	of	ADP
iiclr-17676	317	54	the	the	DET
iiclr-17676	317	55	information	information	NOUN
iiclr-17676	317	56	,	,	PUNCT
iiclr-17676	317	57	the	the	DET
iiclr-17676	317	58	applicable	applicable	ADJ
iiclr-17676	317	59	u.s	u.s	PROPN
iiclr-17676	317	60	.	.	PROPN
iiclr-17676	317	61	federal	federal	ADJ
iiclr-17676	317	62	tax	tax	NOUN
iiclr-17676	317	63	law	law	NOUN
iiclr-17676	317	64	,	,	PUNCT
iiclr-17676	317	65	whether	whether	SCONJ
iiclr-17676	317	66	the	the	DET
iiclr-17676	317	67	matter	matter	NOUN
iiclr-17676	317	68	is	be	AUX
iiclr-17676	317	69	criminal	criminal	ADJ
iiclr-17676	317	70	or	or	CCONJ
iiclr-17676	317	71	civil	civil	ADJ
iiclr-17676	317	72	in	in	ADP
iiclr-17676	317	73	nature	nature	NOUN
iiclr-17676	317	74	,	,	PUNCT
iiclr-17676	317	75	and	and	CCONJ
iiclr-17676	317	76	the	the	DET
iiclr-17676	317	77	reasons	reason	NOUN
iiclr-17676	317	78	for	for	ADP
iiclr-17676	317	79	believing	believe	VERB
iiclr-17676	317	80	that	that	SCONJ
iiclr-17676	317	81	the	the	DET
iiclr-17676	317	82	requested	request	VERB
iiclr-17676	317	83	information	information	NOUN
iiclr-17676	317	84	is	be	AUX
iiclr-17676	317	85	"	"	PUNCT
iiclr-17676	317	86	foreseeably	foreseeably	ADV
iiclr-17676	317	87	relevant	relevant	ADJ
iiclr-17676	317	88	or	or	CCONJ
iiclr-17676	317	89	material	material	NOUN
iiclr-17676	317	90	"	"	PUNCT
iiclr-17676	317	91	to	to	ADP
iiclr-17676	317	92	108	108	NUM
iiclr-17676	317	93	.	.	PUNCT
iiclr-17676	318	1	i	i	PRON
iiclr-17676	318	2	d.	d.	PROPN
iiclr-17676	318	3	ch	ch	PROPN
iiclr-17676	318	4	.	.	PUNCT
iiclr-17676	319	1	i	i	PRON
iiclr-17676	319	2	,	,	PUNCT
iiclr-17676	319	3	para	para	PROPN
iiclr-17676	319	4	.	.	PUNCT
iiclr-17676	320	1	5	5	NUM
iiclr-17676	320	2	.	.	X
iiclr-17676	320	3	109	109	NUM
iiclr-17676	320	4	.	.	PUNCT
iiclr-17676	320	5	tax	tax	NOUN
iiclr-17676	320	6	justice	justice	NOUN
iiclr-17676	320	7	network	network	NOUN
iiclr-17676	320	8	,	,	PUNCT
iiclr-17676	320	9	tax	tax	NOUN
iiclr-17676	320	10	information	information	NOUN
iiclr-17676	320	11	exchange	exchange	NOUN
iiclr-17676	320	12	agreements	agreement	NOUN
iiclr-17676	320	13	sec	sec	PROPN
iiclr-17676	320	14	.	.	PROPN
iiclr-17676	321	1	4.7	4.7	NUM
iiclr-17676	321	2	(	(	PUNCT
iiclr-17676	321	3	2009	2009	NUM
iiclr-17676	321	4	)	)	PUNCT
iiclr-17676	321	5	,	,	PUNCT
iiclr-17676	321	6	http://www.taxjustice.net/cms/upload/pdf/tax	http://www.taxjustice.net/cms/upload/pdf/tax	PROPN
iiclr-17676	321	7	information	information	NOUN
iiclr-17676	321	8	exchange	exchange	NOUN
iiclr-17676	321	9	arrangements.pdf	arrangements.pdf	PROPN
iiclr-17676	321	10	.	.	PROPN
iiclr-17676	321	11	110	110	NUM
iiclr-17676	321	12	.	.	PUNCT
iiclr-17676	322	1	i	i	PRON
iiclr-17676	322	2	d.	d.	NOUN
iiclr-17676	323	1	"	"	PUNCT
iiclr-17676	323	2	[	[	X
iiclr-17676	323	3	e]ven	e]ven	ADJ
iiclr-17676	323	4	medium	medium	ADJ
iiclr-17676	323	5	-	-	PUNCT
iiclr-17676	323	6	sized	sized	ADJ
iiclr-17676	323	7	developing	develop	VERB
iiclr-17676	323	8	countries	country	NOUN
iiclr-17676	323	9	like	like	ADP
iiclr-17676	323	10	chile	chile	PROPN
iiclr-17676	323	11	,	,	PUNCT
iiclr-17676	323	12	india	india	PROPN
iiclr-17676	323	13	or	or	CCONJ
iiclr-17676	323	14	south	south	PROPN
iiclr-17676	323	15	africa	africa	PROPN
iiclr-17676	323	16	...	...	PUNCT
iiclr-17676	323	17	would	would	AUX
iiclr-17676	323	18	[	[	X
iiclr-17676	323	19	lack	lack	VERB
iiclr-17676	323	20	]	]	X
iiclr-17676	323	21	sufficient	sufficient	ADJ
iiclr-17676	323	22	leverage	leverage	NOUN
iiclr-17676	323	23	to	to	PART
iiclr-17676	323	24	strike	strike	VERB
iiclr-17676	323	25	a	a	DET
iiclr-17676	323	26	good	good	ADJ
iiclr-17676	323	27	deal	deal	NOUN
iiclr-17676	323	28	with	with	ADP
iiclr-17676	323	29	,	,	PUNCT
iiclr-17676	323	30	for	for	ADP
iiclr-17676	323	31	instance	instance	NOUN
iiclr-17676	323	32	,	,	PUNCT
iiclr-17676	323	33	switzerland	switzerland	PROPN
iiclr-17676	323	34	,	,	PUNCT
iiclr-17676	323	35	on	on	ADP
iiclr-17676	323	36	similar	similar	ADJ
iiclr-17676	323	37	terms	term	NOUN
iiclr-17676	323	38	to	to	ADP
iiclr-17676	323	39	those	those	PRON
iiclr-17676	323	40	struck	strike	VERB
iiclr-17676	323	41	between	between	ADP
iiclr-17676	323	42	switzerland	switzerland	PROPN
iiclr-17676	323	43	and	and	CCONJ
iiclr-17676	323	44	the	the	DET
iiclr-17676	323	45	[	[	X
iiclr-17676	323	46	united	united	ADJ
iiclr-17676	323	47	states	states	PROPN
iiclr-17676	323	48	]	]	PUNCT
iiclr-17676	323	49	or	or	CCONJ
iiclr-17676	323	50	germany	germany	PROPN
iiclr-17676	323	51	.	.	PUNCT
iiclr-17676	323	52	"	"	PUNCT
iiclr-17676	324	1	i	i	PRON
iiclr-17676	324	2	d.	d.	PROPN
iiclr-17676	324	3	111	111	NUM
iiclr-17676	324	4	.	.	PUNCT
iiclr-17676	325	1	i	i	PRON
iiclr-17676	325	2	d.	d.	PROPN
iiclr-17676	325	3	112	112	NUM
iiclr-17676	325	4	.	.	PUNCT
iiclr-17676	326	1	manual	manual	NOUN
iiclr-17676	326	2	,	,	PUNCT
iiclr-17676	326	3	supra	supra	PROPN
iiclr-17676	326	4	note	note	NOUN
iiclr-17676	326	5	91	91	NUM
iiclr-17676	326	6	,	,	PUNCT
iiclr-17676	326	7	ch	ch	NOUN
iiclr-17676	326	8	.	.	PROPN
iiclr-17676	326	9	iii	iii	PROPN
iiclr-17676	326	10	,	,	PUNCT
iiclr-17676	326	11	para	para	NOUN
iiclr-17676	326	12	.	.	PROPN
iiclr-17676	327	1	39	39	NUM
iiclr-17676	327	2	.	.	X
iiclr-17676	328	1	113	113	NUM
iiclr-17676	328	2	.	.	PUNCT
iiclr-17676	329	1	oecd	oecd	PROPN
iiclr-17676	329	2	,	,	PUNCT
iiclr-17676	329	3	manual	manual	NOUN
iiclr-17676	329	4	on	on	ADP
iiclr-17676	329	5	information	information	NOUN
iiclr-17676	329	6	exchange	exchange	NOUN
iiclr-17676	329	7	:	:	PUNCT
iiclr-17676	329	8	module	module	NOUN
iiclr-17676	329	9	3	3	NUM
iiclr-17676	329	10	on	on	ADP
iiclr-17676	329	11	automatic	automatic	ADJ
iiclr-17676	329	12	(	(	PUNCT
iiclr-17676	329	13	or	or	CCONJ
iiclr-17676	329	14	routine	routine	ADJ
iiclr-17676	329	15	)	)	PUNCT
iiclr-17676	329	16	exchange	exchange	NOUN
iiclr-17676	329	17	of	of	ADP
iiclr-17676	329	18	information	information	NOUN
iiclr-17676	329	19	,	,	PUNCT
iiclr-17676	329	20	at	at	ADP
iiclr-17676	329	21	3	3	NUM
iiclr-17676	329	22	(	(	PUNCT
iiclr-17676	329	23	2006	2006	NUM
iiclr-17676	329	24	)	)	PUNCT
iiclr-17676	329	25	,	,	PUNCT
iiclr-17676	329	26	available	available	ADJ
iiclr-17676	329	27	at	at	ADP
iiclr-17676	329	28	http://www.oecd.org/	http://www.oecd.org/	NOUN
iiclr-17676	329	29	dataoecd/61	dataoecd/61	PUNCT
iiclr-17676	329	30	/19/40502506.pdf	/19/40502506.pdf	PUNCT
iiclr-17676	329	31	.	.	PROPN
iiclr-17676	329	32	114	114	NUM
iiclr-17676	329	33	.	.	PUNCT
iiclr-17676	330	1	lessons	lesson	NOUN
iiclr-17676	330	2	,	,	PUNCT
iiclr-17676	330	3	supra	supra	PROPN
iiclr-17676	330	4	note	note	PROPN
iiclr-17676	330	5	68	68	NUM
iiclr-17676	330	6	,	,	PUNCT
iiclr-17676	330	7	at	at	ADP
iiclr-17676	330	8	332	332	NUM
iiclr-17676	330	9	.	.	NOUN
iiclr-17676	330	10	115	115	NUM
iiclr-17676	330	11	.	.	PUNCT
iiclr-17676	331	1	tax	tax	NOUN
iiclr-17676	331	2	justice	justice	NOUN
iiclr-17676	331	3	network	network	PROPN
iiclr-17676	331	4	,	,	PUNCT
iiclr-17676	331	5	supra	supra	PROPN
iiclr-17676	331	6	note	note	PROPN
iiclr-17676	331	7	109	109	NUM
iiclr-17676	331	8	,	,	PUNCT
iiclr-17676	331	9	sec	sec	PROPN
iiclr-17676	331	10	.	.	PROPN
iiclr-17676	331	11	5.1	5.1	NUM
iiclr-17676	331	12	.	.	PUNCT
iiclr-17676	332	1	ind	ind	NOUN
iiclr-17676	332	2	.	.	PUNCT
iiclr-17676	333	1	int'l	int'l	PROPN
iiclr-17676	333	2	&	&	CCONJ
iiclr-17676	333	3	comp	comp	PROPN
iiclr-17676	333	4	.	.	PUNCT
iiclr-17676	334	1	l.	l.	PROPN
iiclr-17676	334	2	rev	rev	PROPN
iiclr-17676	334	3	.	.	PUNCT
iiclr-17676	335	1	u.s	u.s	PROPN
iiclr-17676	335	2	.	.	PROPN
iiclr-17676	335	3	tax	tax	PROPN
iiclr-17676	335	4	administration.16	administration.16	PROPN
iiclr-17676	335	5	"	"	PUNCT
iiclr-17676	335	6	this	this	PRON
iiclr-17676	335	7	means	mean	VERB
iiclr-17676	335	8	that	that	SCONJ
iiclr-17676	335	9	the	the	DET
iiclr-17676	335	10	authorities	authority	NOUN
iiclr-17676	335	11	requesting	request	VERB
iiclr-17676	335	12	the	the	DET
iiclr-17676	335	13	information	information	NOUN
iiclr-17676	335	14	must	must	AUX
iiclr-17676	335	15	already	already	ADV
iiclr-17676	335	16	have	have	VERB
iiclr-17676	335	17	a	a	DET
iiclr-17676	335	18	strong	strong	ADJ
iiclr-17676	335	19	case	case	NOUN
iiclr-17676	335	20	even	even	ADV
iiclr-17676	335	21	before	before	SCONJ
iiclr-17676	335	22	they	they	PRON
iiclr-17676	335	23	request	request	VERB
iiclr-17676	335	24	the	the	DET
iiclr-17676	335	25	information	information	NOUN
iiclr-17676	335	26	.	.	PUNCT
iiclr-17676	336	1	"	"	PUNCT
iiclr-17676	336	2	'	'	PUNCT
iiclr-17676	336	3	7	7	NUM
iiclr-17676	336	4	it	it	PRON
iiclr-17676	336	5	is	be	AUX
iiclr-17676	336	6	therefore	therefore	ADV
iiclr-17676	336	7	impossible	impossible	ADJ
iiclr-17676	336	8	"	"	PUNCT
iiclr-17676	336	9	to	to	PART
iiclr-17676	336	10	follow	follow	VERB
iiclr-17676	336	11	up	up	ADP
iiclr-17676	336	12	a	a	DET
iiclr-17676	336	13	suspicion	suspicion	NOUN
iiclr-17676	336	14	without	without	ADP
iiclr-17676	336	15	already	already	ADV
iiclr-17676	336	16	having	have	VERB
iiclr-17676	336	17	significant	significant	ADJ
iiclr-17676	336	18	evidence	evidence	NOUN
iiclr-17676	336	19	.	.	PUNCT
iiclr-17676	337	1	"	"	PUNCT
iiclr-17676	337	2	"	"	PUNCT
iiclr-17676	337	3	8	8	NUM
iiclr-17676	337	4	since	since	SCONJ
iiclr-17676	337	5	the	the	DET
iiclr-17676	337	6	multilateral	multilateral	ADJ
iiclr-17676	337	7	version	version	NOUN
iiclr-17676	337	8	of	of	ADP
iiclr-17676	337	9	the	the	DET
iiclr-17676	337	10	model	model	NOUN
iiclr-17676	337	11	agreement	agreement	NOUN
iiclr-17676	337	12	makes	make	VERB
iiclr-17676	337	13	automatic	automatic	ADJ
iiclr-17676	337	14	exchange	exchange	NOUN
iiclr-17676	337	15	of	of	ADP
iiclr-17676	337	16	information	information	NOUN
iiclr-17676	337	17	optional	optional	ADJ
iiclr-17676	337	18	and	and	CCONJ
iiclr-17676	337	19	is	be	AUX
iiclr-17676	337	20	not	not	PART
iiclr-17676	337	21	truly	truly	ADV
iiclr-17676	337	22	multilateral	multilateral	ADJ
iiclr-17676	337	23	in	in	ADP
iiclr-17676	337	24	nature	nature	NOUN
iiclr-17676	337	25	,	,	PUNCT
iiclr-17676	337	26	the	the	DET
iiclr-17676	337	27	steps	step	NOUN
iiclr-17676	337	28	taken	take	VERB
iiclr-17676	337	29	by	by	ADP
iiclr-17676	337	30	the	the	DET
iiclr-17676	337	31	oecd	oecd	PROPN
iiclr-17676	337	32	to	to	PART
iiclr-17676	337	33	support	support	VERB
iiclr-17676	337	34	transparency	transparency	NOUN
iiclr-17676	337	35	and	and	CCONJ
iiclr-17676	337	36	the	the	DET
iiclr-17676	337	37	effective	effective	ADJ
iiclr-17676	337	38	exchange	exchange	NOUN
iiclr-17676	337	39	of	of	ADP
iiclr-17676	337	40	information	information	NOUN
iiclr-17676	337	41	are	be	AUX
iiclr-17676	337	42	less	less	ADJ
iiclr-17676	337	43	than	than	ADP
iiclr-17676	337	44	optimal	optimal	ADJ
iiclr-17676	337	45	.	.	PUNCT
iiclr-17676	338	1	iii	iii	X
iiclr-17676	338	2	.	.	PUNCT
iiclr-17676	339	1	the	the	DET
iiclr-17676	339	2	eu	eu	PROPN
iiclr-17676	339	3	savings	saving	NOUN
iiclr-17676	339	4	directive	directive	NOUN
iiclr-17676	339	5	in	in	ADP
iiclr-17676	339	6	2003	2003	NUM
iiclr-17676	339	7	,	,	PUNCT
iiclr-17676	339	8	in	in	ADP
iiclr-17676	339	9	response	response	NOUN
iiclr-17676	339	10	to	to	ADP
iiclr-17676	339	11	"	"	PUNCT
iiclr-17676	339	12	residents	resident	NOUN
iiclr-17676	339	13	of	of	ADP
iiclr-17676	339	14	member	member	NOUN
iiclr-17676	339	15	states	state	NOUN
iiclr-17676	339	16	...	...	PUNCT
iiclr-17676	340	1	[	[	X
iiclr-17676	340	2	being	be	AUX
iiclr-17676	340	3	]	]	PUNCT
iiclr-17676	340	4	able	able	ADJ
iiclr-17676	340	5	to	to	PART
iiclr-17676	340	6	avoid	avoid	VERB
iiclr-17676	340	7	any	any	DET
iiclr-17676	340	8	form	form	NOUN
iiclr-17676	340	9	of	of	ADP
iiclr-17676	340	10	taxation	taxation	NOUN
iiclr-17676	340	11	in	in	ADP
iiclr-17676	340	12	their	their	PRON
iiclr-17676	340	13	member	member	NOUN
iiclr-17676	340	14	state	state	NOUN
iiclr-17676	340	15	of	of	ADP
iiclr-17676	340	16	residence	residence	NOUN
iiclr-17676	340	17	on	on	ADP
iiclr-17676	340	18	interest	interest	NOUN
iiclr-17676	340	19	they	they	PRON
iiclr-17676	340	20	receive[d	receive[d	VERB
iiclr-17676	340	21	]	]	PUNCT
iiclr-17676	340	22	in	in	ADP
iiclr-17676	340	23	another	another	DET
iiclr-17676	340	24	member	member	NOUN
iiclr-17676	340	25	state	state	NOUN
iiclr-17676	340	26	,	,	PUNCT
iiclr-17676	340	27	"	"	PUNCT
iiclr-17676	340	28	"	"	PUNCT
iiclr-17676	340	29	9	9	NUM
iiclr-17676	340	30	the	the	DET
iiclr-17676	340	31	council	council	NOUN
iiclr-17676	340	32	of	of	ADP
iiclr-17676	340	33	the	the	DET
iiclr-17676	340	34	eu	eu	PROPN
iiclr-17676	340	35	adopted	adopt	VERB
iiclr-17676	340	36	the	the	DET
iiclr-17676	340	37	savings	saving	NOUN
iiclr-17676	340	38	directive	directive	NOUN
iiclr-17676	340	39	"	"	PUNCT
iiclr-17676	340	40	on	on	ADP
iiclr-17676	340	41	[	[	X
iiclr-17676	340	42	the	the	DET
iiclr-17676	340	43	]	]	X
iiclr-17676	340	44	taxation	taxation	NOUN
iiclr-17676	340	45	of	of	ADP
iiclr-17676	340	46	savings	saving	NOUN
iiclr-17676	340	47	income	income	NOUN
iiclr-17676	340	48	in	in	ADP
iiclr-17676	340	49	the	the	DET
iiclr-17676	340	50	form	form	NOUN
iiclr-17676	340	51	of	of	ADP
iiclr-17676	340	52	interest	interest	NOUN
iiclr-17676	340	53	payments	payment	NOUN
iiclr-17676	340	54	.	.	PUNCT
iiclr-17676	340	55	"	"	PUNCT
iiclr-17676	341	1	120	120	NUM
iiclr-17676	341	2	the	the	DET
iiclr-17676	341	3	directive	directive	NOUN
iiclr-17676	341	4	is	be	AUX
iiclr-17676	341	5	multilateral	multilateral	ADJ
iiclr-17676	341	6	,	,	PUNCT
iiclr-17676	341	7	and	and	CCONJ
iiclr-17676	341	8	it	it	PRON
iiclr-17676	341	9	generally	generally	ADV
iiclr-17676	341	10	provides	provide	VERB
iiclr-17676	341	11	for	for	ADP
iiclr-17676	341	12	the	the	DET
iiclr-17676	341	13	automatic	automatic	ADJ
iiclr-17676	341	14	exchange	exchange	NOUN
iiclr-17676	341	15	of	of	ADP
iiclr-17676	341	16	information	information	NOUN
iiclr-17676	341	17	.	.	PUNCT
iiclr-17676	342	1	in	in	ADP
iiclr-17676	342	2	those	those	DET
iiclr-17676	342	3	member	member	NOUN
iiclr-17676	342	4	states	state	NOUN
iiclr-17676	342	5	that	that	PRON
iiclr-17676	342	6	opted	opt	VERB
iiclr-17676	342	7	not	not	PART
iiclr-17676	342	8	to	to	PART
iiclr-17676	342	9	participate	participate	VERB
iiclr-17676	342	10	in	in	ADP
iiclr-17676	342	11	the	the	DET
iiclr-17676	342	12	automatic	automatic	ADJ
iiclr-17676	342	13	exchange	exchange	NOUN
iiclr-17676	342	14	of	of	ADP
iiclr-17676	342	15	information	information	NOUN
iiclr-17676	342	16	-	-	PUNCT
iiclr-17676	342	17	austria	austria	PROPN
iiclr-17676	342	18	,	,	PUNCT
iiclr-17676	342	19	belgium	belgium	NOUN
iiclr-17676	342	20	,	,	PUNCT
iiclr-17676	342	21	and	and	CCONJ
iiclr-17676	342	22	luxemburg	luxemburg	PROPN
iiclr-17676	342	23	-	-	PUNCT
iiclr-17676	342	24	a	a	DET
iiclr-17676	342	25	withholding	withholding	NOUN
iiclr-17676	342	26	tax	tax	NOUN
iiclr-17676	342	27	is	be	AUX
iiclr-17676	342	28	levied	levy	VERB
iiclr-17676	342	29	as	as	ADP
iiclr-17676	342	30	an	an	DET
iiclr-17676	342	31	alternative	alternative	NOUN
iiclr-17676	342	32	.	.	PUNCT
iiclr-17676	342	33	'	'	PUNCT
iiclr-17676	343	1	21	21	NUM
iiclr-17676	343	2	a.	a.	NOUN
iiclr-17676	343	3	strengths	strength	NOUN
iiclr-17676	343	4	of	of	ADP
iiclr-17676	343	5	the	the	DET
iiclr-17676	343	6	savings	saving	NOUN
iiclr-17676	343	7	directive	directive	NOUN
iiclr-17676	343	8	one	one	NUM
iiclr-17676	343	9	of	of	ADP
iiclr-17676	343	10	the	the	DET
iiclr-17676	343	11	savings	saving	NOUN
iiclr-17676	343	12	directive	directive	NOUN
iiclr-17676	343	13	's	's	PART
iiclr-17676	343	14	primary	primary	ADJ
iiclr-17676	343	15	strengths	strength	NOUN
iiclr-17676	343	16	is	be	AUX
iiclr-17676	343	17	its	its	PRON
iiclr-17676	343	18	call	call	NOUN
iiclr-17676	343	19	for	for	ADP
iiclr-17676	343	20	automatic	automatic	ADJ
iiclr-17676	343	21	exchange	exchange	NOUN
iiclr-17676	343	22	of	of	ADP
iiclr-17676	343	23	information	information	NOUN
iiclr-17676	343	24	"	"	PUNCT
iiclr-17676	343	25	at	at	ADP
iiclr-17676	343	26	least	least	ADJ
iiclr-17676	343	27	once	once	ADV
iiclr-17676	343	28	a	a	DET
iiclr-17676	343	29	year	year	NOUN
iiclr-17676	343	30	,	,	PUNCT
iiclr-17676	343	31	within	within	ADP
iiclr-17676	343	32	six	six	NUM
iiclr-17676	343	33	months	month	NOUN
iiclr-17676	343	34	following	follow	VERB
iiclr-17676	343	35	the	the	DET
iiclr-17676	343	36	end	end	NOUN
iiclr-17676	343	37	of	of	ADP
iiclr-17676	343	38	the	the	DET
iiclr-17676	343	39	tax	tax	NOUN
iiclr-17676	343	40	year	year	NOUN
iiclr-17676	343	41	of	of	ADP
iiclr-17676	343	42	the	the	DET
iiclr-17676	343	43	member	member	NOUN
iiclr-17676	343	44	state	state	NOUN
iiclr-17676	343	45	of	of	ADP
iiclr-17676	343	46	the	the	DET
iiclr-17676	343	47	paying	pay	VERB
iiclr-17676	343	48	agent	agent	NOUN
iiclr-17676	343	49	,	,	PUNCT
iiclr-17676	343	50	for	for	ADP
iiclr-17676	343	51	all	all	DET
iiclr-17676	343	52	interest	interest	NOUN
iiclr-17676	343	53	payments	payment	NOUN
iiclr-17676	343	54	made	make	VERB
iiclr-17676	343	55	during	during	ADP
iiclr-17676	343	56	that	that	DET
iiclr-17676	343	57	year	year	NOUN
iiclr-17676	343	58	.	.	PUNCT
iiclr-17676	344	1	"	"	PUNCT
iiclr-17676	344	2	'	'	PUNCT
iiclr-17676	344	3	122	122	NUM
iiclr-17676	344	4	"	"	PUNCT
iiclr-17676	344	5	effective	effective	ADJ
iiclr-17676	344	6	information	information	NOUN
iiclr-17676	344	7	sharing	sharing	NOUN
iiclr-17676	344	8	between	between	ADP
iiclr-17676	344	9	jurisdictions	jurisdiction	NOUN
iiclr-17676	344	10	...	...	PUNCT
iiclr-17676	345	1	[	[	X
iiclr-17676	345	2	has	have	VERB
iiclr-17676	345	3	]	]	X
iiclr-17676	345	4	a	a	DET
iiclr-17676	345	5	strong	strong	ADJ
iiclr-17676	345	6	deterrent	deterrent	NOUN
iiclr-17676	345	7	effect	effect	NOUN
iiclr-17676	345	8	on	on	ADP
iiclr-17676	345	9	companies	company	NOUN
iiclr-17676	345	10	and	and	CCONJ
iiclr-17676	345	11	individuals	individual	NOUN
iiclr-17676	345	12	hiding	hide	VERB
iiclr-17676	345	13	assets	asset	NOUN
iiclr-17676	345	14	in	in	ADP
iiclr-17676	345	15	tax	tax	NOUN
iiclr-17676	345	16	havens	haven	NOUN
iiclr-17676	345	17	and	and	CCONJ
iiclr-17676	345	18	[	[	X
iiclr-17676	345	19	assists	assist	NOUN
iiclr-17676	345	20	]	]	PUNCT
iiclr-17676	345	21	tax	tax	NOUN
iiclr-17676	345	22	authorities	authority	NOUN
iiclr-17676	345	23	in	in	ADP
iiclr-17676	345	24	pursuing	pursue	VERB
iiclr-17676	345	25	those	those	PRON
iiclr-17676	345	26	who	who	PRON
iiclr-17676	345	27	evade	evade	VERB
iiclr-17676	345	28	tax	tax	NOUN
iiclr-17676	345	29	.	.	PUNCT
iiclr-17676	346	1	"123	"123	PROPN
iiclr-17676	347	1	in	in	ADP
iiclr-17676	347	2	contrast	contrast	NOUN
iiclr-17676	347	3	,	,	PUNCT
iiclr-17676	347	4	inefficient	inefficient	ADJ
iiclr-17676	347	5	information	information	NOUN
iiclr-17676	347	6	exchange	exchange	NOUN
iiclr-17676	347	7	provides	provide	VERB
iiclr-17676	347	8	"	"	PUNCT
iiclr-17676	347	9	ample	ample	ADJ
iiclr-17676	347	10	opportunities	opportunity	NOUN
iiclr-17676	347	11	to	to	PART
iiclr-17676	347	12	hinder	hinder	VERB
iiclr-17676	347	13	and	and	CCONJ
iiclr-17676	347	14	block	block	VERB
iiclr-17676	347	15	requests	request	NOUN
iiclr-17676	347	16	for	for	ADP
iiclr-17676	347	17	information	information	NOUN
iiclr-17676	347	18	....	....	PUNCT
iiclr-17676	348	1	,	,	PUNCT
iiclr-17676	348	2	,	,	PUNCT
iiclr-17676	348	3	124	124	NUM
iiclr-17676	348	4	because	because	SCONJ
iiclr-17676	348	5	of	of	ADP
iiclr-17676	348	6	the	the	DET
iiclr-17676	348	7	complexity	complexity	NOUN
iiclr-17676	348	8	of	of	ADP
iiclr-17676	348	9	tax	tax	NOUN
iiclr-17676	348	10	evasion	evasion	NOUN
iiclr-17676	348	11	cases	case	NOUN
iiclr-17676	348	12	,	,	PUNCT
iiclr-17676	348	13	a	a	DET
iiclr-17676	348	14	delay	delay	NOUN
iiclr-17676	348	15	in	in	ADP
iiclr-17676	348	16	obtaining	obtain	VERB
iiclr-17676	348	17	information	information	NOUN
iiclr-17676	348	18	could	could	AUX
iiclr-17676	348	19	116	116	NUM
iiclr-17676	348	20	.	.	PUNCT
iiclr-17676	349	1	lessons	lesson	NOUN
iiclr-17676	349	2	,	,	PUNCT
iiclr-17676	349	3	supra	supra	PROPN
iiclr-17676	349	4	note	note	PROPN
iiclr-17676	349	5	68	68	NUM
iiclr-17676	349	6	,	,	PUNCT
iiclr-17676	349	7	at	at	ADP
iiclr-17676	349	8	332	332	NUM
iiclr-17676	349	9	.	.	NOUN
iiclr-17676	349	10	117	117	NUM
iiclr-17676	349	11	.	.	PUNCT
iiclr-17676	350	1	tax	tax	NOUN
iiclr-17676	350	2	justice	justice	NOUN
iiclr-17676	350	3	network	network	PROPN
iiclr-17676	350	4	,	,	PUNCT
iiclr-17676	350	5	supra	supra	PROPN
iiclr-17676	350	6	note	note	PROPN
iiclr-17676	350	7	109	109	NUM
iiclr-17676	350	8	,	,	PUNCT
iiclr-17676	350	9	sec	sec	PROPN
iiclr-17676	350	10	.	.	PROPN
iiclr-17676	350	11	5.1	5.1	NUM
iiclr-17676	350	12	.	.	PUNCT
iiclr-17676	351	1	118	118	NUM
iiclr-17676	351	2	.	.	PUNCT
iiclr-17676	352	1	i	i	PRON
iiclr-17676	352	2	d.	d.	PROPN
iiclr-17676	352	3	119	119	NUM
iiclr-17676	352	4	.	.	PUNCT
iiclr-17676	353	1	council	council	NOUN
iiclr-17676	353	2	directive	directive	NOUN
iiclr-17676	353	3	2003/48	2003/48	NUM
iiclr-17676	353	4	,	,	PUNCT
iiclr-17676	353	5	pmbl	pmbl	NOUN
iiclr-17676	353	6	.	.	PUNCT
iiclr-17676	353	7	,	,	PUNCT
iiclr-17676	353	8	para	para	PROPN
iiclr-17676	353	9	.	.	PROPN
iiclr-17676	353	10	5	5	NUM
iiclr-17676	353	11	,	,	PUNCT
iiclr-17676	353	12	2003	2003	NUM
iiclr-17676	353	13	o.j	o.j	PROPN
iiclr-17676	353	14	.	.	PUNCT
iiclr-17676	354	1	(	(	PUNCT
iiclr-17676	354	2	l	l	NOUN
iiclr-17676	354	3	157	157	NUM
iiclr-17676	354	4	)	)	PUNCT
iiclr-17676	354	5	38	38	NUM
iiclr-17676	354	6	(	(	PUNCT
iiclr-17676	354	7	ec	ec	PROPN
iiclr-17676	354	8	)	)	PUNCT
iiclr-17676	355	1	[	[	X
iiclr-17676	355	2	hereinafter	hereinafter	NOUN
iiclr-17676	355	3	savings	saving	NOUN
iiclr-17676	355	4	directive	directive	NOUN
iiclr-17676	355	5	]	]	X
iiclr-17676	355	6	.	.	PUNCT
iiclr-17676	356	1	120	120	NUM
iiclr-17676	356	2	.	.	PUNCT
iiclr-17676	357	1	i	i	PRON
iiclr-17676	357	2	d.	d.	PROPN
iiclr-17676	357	3	121	121	NUM
iiclr-17676	357	4	.	.	PUNCT
iiclr-17676	358	1	i	i	PRON
iiclr-17676	358	2	d.	d.	PROPN
iiclr-17676	358	3	art	art	PROPN
iiclr-17676	358	4	.	.	PUNCT
iiclr-17676	359	1	11	11	NUM
iiclr-17676	359	2	,	,	PUNCT
iiclr-17676	359	3	para	para	NOUN
iiclr-17676	359	4	.	.	PUNCT
iiclr-17676	360	1	1	1	NUM
iiclr-17676	360	2	;	;	PUNCT
iiclr-17676	360	3	art	art	NOUN
iiclr-17676	360	4	.	.	PUNCT
iiclr-17676	361	1	12	12	NUM
iiclr-17676	361	2	,	,	PUNCT
iiclr-17676	361	3	para	para	NOUN
iiclr-17676	361	4	.	.	PUNCT
iiclr-17676	362	1	1	1	NUM
iiclr-17676	362	2	.	.	X
iiclr-17676	362	3	122	122	NUM
iiclr-17676	362	4	.	.	PUNCT
iiclr-17676	363	1	i	i	PRON
iiclr-17676	363	2	d.	d.	PROPN
iiclr-17676	363	3	art	art	PROPN
iiclr-17676	363	4	.	.	PUNCT
iiclr-17676	364	1	9	9	NUM
iiclr-17676	364	2	,	,	PUNCT
iiclr-17676	364	3	para	para	NOUN
iiclr-17676	364	4	.	.	PUNCT
iiclr-17676	365	1	2	2	NUM
iiclr-17676	365	2	.	.	NUM
iiclr-17676	365	3	123	123	NUM
iiclr-17676	365	4	.	.	PUNCT
iiclr-17676	366	1	letter	letter	NOUN
iiclr-17676	366	2	from	from	ADP
iiclr-17676	366	3	actionaid	actionaid	PROPN
iiclr-17676	366	4	et	et	PROPN
iiclr-17676	366	5	al	al	PROPN
iiclr-17676	366	6	.	.	PROPN
iiclr-17676	366	7	to	to	ADP
iiclr-17676	366	8	ministers	minister	NOUN
iiclr-17676	366	9	of	of	ADP
iiclr-17676	366	10	the	the	DET
iiclr-17676	366	11	council	council	PROPN
iiclr-17676	366	12	of	of	ADP
iiclr-17676	366	13	development	development	NOUN
iiclr-17676	366	14	and	and	CCONJ
iiclr-17676	366	15	foreign	foreign	ADJ
iiclr-17676	366	16	affairs	affair	NOUN
iiclr-17676	366	17	of	of	ADP
iiclr-17676	366	18	the	the	DET
iiclr-17676	366	19	eu	eu	PROPN
iiclr-17676	366	20	(	(	PUNCT
iiclr-17676	366	21	may	may	PROPN
iiclr-17676	366	22	20	20	NUM
iiclr-17676	366	23	,	,	PUNCT
iiclr-17676	366	24	2010	2010	NUM
iiclr-17676	366	25	)	)	PUNCT
iiclr-17676	366	26	,	,	PUNCT
iiclr-17676	366	27	available	available	ADJ
iiclr-17676	366	28	at	at	ADP
iiclr-17676	366	29	http://www.eurodad.org/uploadedfiles/	http://www.eurodad.org/uploadedfiles/	PROPN
iiclr-17676	366	30	cso%20recommendations%20for%20the%20eu%20council%20conclusionsdev.pd.n=6	cso%20recommendations%20for%20the%20eu%20council%20conclusionsdev.pd.n=6	PROPN
iiclr-17676	366	31	917	917	NUM
iiclr-17676	366	32	.	.	PUNCT
iiclr-17676	367	1	124	124	NUM
iiclr-17676	367	2	.	.	PUNCT
iiclr-17676	368	1	tax	tax	NOUN
iiclr-17676	368	2	justice	justice	NOUN
iiclr-17676	368	3	network	network	PROPN
iiclr-17676	368	4	,	,	PUNCT
iiclr-17676	368	5	supra	supra	PROPN
iiclr-17676	368	6	note	note	PROPN
iiclr-17676	368	7	109	109	NUM
iiclr-17676	368	8	,	,	PUNCT
iiclr-17676	368	9	sec	sec	PROPN
iiclr-17676	368	10	.	.	PROPN
iiclr-17676	368	11	5.2	5.2	NUM
iiclr-17676	368	12	.	.	PUNCT
iiclr-17676	368	13	204	204	NUM
iiclr-17676	369	1	[	[	X
iiclr-17676	369	2	vol	vol	NOUN
iiclr-17676	369	3	.	.	PUNCT
iiclr-17676	370	1	22:1	22:1	NUM
iiclr-17676	370	2	2012	2012	NUM
iiclr-17676	370	3	]	]	PUNCT
iiclr-17676	370	4	auto	auto	NOUN
iiclr-17676	370	5	info	info	NOUN
iiclr-17676	370	6	exch	exch	PROPN
iiclr-17676	370	7	as	as	ADP
iiclr-17676	370	8	multi	multi	X
iiclr-17676	370	9	soln	soln	NOUN
iiclr-17676	370	10	to	to	PART
iiclr-17676	370	11	tax	tax	NOUN
iiclr-17676	370	12	havens	haven	NOUN
iiclr-17676	370	13	extend	extend	VERB
iiclr-17676	370	14	beyond	beyond	ADP
iiclr-17676	370	15	the	the	DET
iiclr-17676	370	16	expiration	expiration	NOUN
iiclr-17676	370	17	of	of	ADP
iiclr-17676	370	18	the	the	DET
iiclr-17676	370	19	statute	statute	NOUN
iiclr-17676	370	20	of	of	ADP
iiclr-17676	370	21	limitations	limitation	NOUN
iiclr-17676	370	22	,	,	PUNCT
iiclr-17676	370	23	spoiling	spoil	VERB
iiclr-17676	370	24	the	the	DET
iiclr-17676	370	25	opportunity	opportunity	NOUN
iiclr-17676	370	26	to	to	PART
iiclr-17676	370	27	litigate	litigate	VERB
iiclr-17676	370	28	.	.	PUNCT
iiclr-17676	371	1	125	125	NUM
iiclr-17676	371	2	therefore	therefore	ADV
iiclr-17676	371	3	,	,	PUNCT
iiclr-17676	371	4	if	if	SCONJ
iiclr-17676	371	5	the	the	DET
iiclr-17676	371	6	end	end	NOUN
iiclr-17676	371	7	game	game	NOUN
iiclr-17676	371	8	is	be	AUX
iiclr-17676	371	9	preventing	prevent	VERB
iiclr-17676	371	10	and	and	CCONJ
iiclr-17676	371	11	prosecuting	prosecute	VERB
iiclr-17676	371	12	tax	tax	NOUN
iiclr-17676	371	13	evaders	evader	NOUN
iiclr-17676	371	14	,	,	PUNCT
iiclr-17676	371	15	information	information	NOUN
iiclr-17676	371	16	exchange	exchange	NOUN
iiclr-17676	371	17	must	must	AUX
iiclr-17676	371	18	be	be	AUX
iiclr-17676	371	19	automatic	automatic	ADJ
iiclr-17676	371	20	and	and	CCONJ
iiclr-17676	371	21	prevent	prevent	VERB
iiclr-17676	371	22	obstacles	obstacle	NOUN
iiclr-17676	371	23	to	to	ADP
iiclr-17676	371	24	accessing	access	VERB
iiclr-17676	371	25	relevant	relevant	ADJ
iiclr-17676	371	26	information	information	NOUN
iiclr-17676	371	27	.	.	PUNCT
iiclr-17676	372	1	another	another	DET
iiclr-17676	372	2	strength	strength	NOUN
iiclr-17676	372	3	of	of	ADP
iiclr-17676	372	4	the	the	DET
iiclr-17676	372	5	savings	saving	NOUN
iiclr-17676	372	6	directive	directive	NOUN
iiclr-17676	372	7	is	be	AUX
iiclr-17676	372	8	its	its	PRON
iiclr-17676	372	9	truly	truly	ADV
iiclr-17676	372	10	multilateral	multilateral	ADJ
iiclr-17676	372	11	nature	nature	NOUN
iiclr-17676	372	12	.	.	PUNCT
iiclr-17676	373	1	a	a	DET
iiclr-17676	373	2	multilateral	multilateral	ADJ
iiclr-17676	373	3	agreement	agreement	NOUN
iiclr-17676	373	4	enables	enable	VERB
iiclr-17676	373	5	larger	large	ADJ
iiclr-17676	373	6	members	member	NOUN
iiclr-17676	373	7	of	of	ADP
iiclr-17676	373	8	the	the	DET
iiclr-17676	373	9	eu	eu	PROPN
iiclr-17676	373	10	to	to	PART
iiclr-17676	373	11	leverage	leverage	VERB
iiclr-17676	373	12	their	their	PRON
iiclr-17676	373	13	economic	economic	ADJ
iiclr-17676	373	14	and	and	CCONJ
iiclr-17676	373	15	political	political	ADJ
iiclr-17676	373	16	prowess	prowess	NOUN
iiclr-17676	373	17	to	to	PART
iiclr-17676	373	18	compensate	compensate	VERB
iiclr-17676	373	19	for	for	ADP
iiclr-17676	373	20	smaller	small	ADJ
iiclr-17676	373	21	members	member	NOUN
iiclr-17676	373	22	.	.	PUNCT
iiclr-17676	374	1	2	2	NUM
iiclr-17676	374	2	6	6	NUM
iiclr-17676	374	3	for	for	ADP
iiclr-17676	374	4	example	example	NOUN
iiclr-17676	374	5	,	,	PUNCT
iiclr-17676	374	6	germany	germany	PROPN
iiclr-17676	374	7	,	,	PUNCT
iiclr-17676	374	8	which	which	PRON
iiclr-17676	374	9	had	have	VERB
iiclr-17676	374	10	a	a	DET
iiclr-17676	374	11	gross	gross	ADJ
iiclr-17676	374	12	domestic	domestic	ADJ
iiclr-17676	374	13	product	product	NOUN
iiclr-17676	374	14	(	(	PUNCT
iiclr-17676	374	15	gdp	gdp	NOUN
iiclr-17676	374	16	)	)	PUNCT
iiclr-17676	374	17	of	of	ADP
iiclr-17676	374	18	c2,498.8	c2,498.8	NOUN
iiclr-17676	374	19	billion	billion	NUM
iiclr-17676	374	20	in	in	ADP
iiclr-17676	374	21	2010	2010	NUM
iiclr-17676	374	22	,	,	PUNCT
iiclr-17676	374	23	can	can	AUX
iiclr-17676	374	24	compensate	compensate	VERB
iiclr-17676	374	25	for	for	ADP
iiclr-17676	374	26	malta	malta	PROPN
iiclr-17676	374	27	,	,	PUNCT
iiclr-17676	374	28	which	which	PRON
iiclr-17676	374	29	had	have	VERB
iiclr-17676	374	30	a	a	DET
iiclr-17676	374	31	gdp	gdp	NOUN
iiclr-17676	374	32	of	of	ADP
iiclr-17676	374	33	c6,245.8	c6,245.8	ADJ
iiclr-17676	374	34	million127	million127	PROPN
iiclr-17676	374	35	and	and	CCONJ
iiclr-17676	374	36	lacks	lack	VERB
iiclr-17676	374	37	the	the	DET
iiclr-17676	374	38	economic	economic	ADJ
iiclr-17676	374	39	influence	influence	NOUN
iiclr-17676	374	40	to	to	PART
iiclr-17676	374	41	bargain	bargain	VERB
iiclr-17676	374	42	with	with	ADP
iiclr-17676	374	43	countries	country	NOUN
iiclr-17676	374	44	in	in	ADP
iiclr-17676	374	45	a	a	DET
iiclr-17676	374	46	superior	superior	ADJ
iiclr-17676	374	47	negotiating	negotiating	NOUN
iiclr-17676	374	48	position	position	NOUN
iiclr-17676	374	49	.	.	PUNCT
iiclr-17676	374	50	'	'	PUNCT
iiclr-17676	375	1	28	28	NUM
iiclr-17676	375	2	significantly	significantly	ADV
iiclr-17676	375	3	,	,	PUNCT
iiclr-17676	375	4	the	the	DET
iiclr-17676	375	5	savings	saving	NOUN
iiclr-17676	375	6	directive	directive	NOUN
iiclr-17676	375	7	issues	issue	VERB
iiclr-17676	375	8	a	a	DET
iiclr-17676	375	9	multilateral	multilateral	ADJ
iiclr-17676	375	10	call	call	NOUN
iiclr-17676	375	11	for	for	ADP
iiclr-17676	375	12	automatic	automatic	ADJ
iiclr-17676	375	13	exchange	exchange	NOUN
iiclr-17676	375	14	of	of	ADP
iiclr-17676	375	15	information	information	NOUN
iiclr-17676	375	16	without	without	ADP
iiclr-17676	375	17	impinging	impinge	VERB
iiclr-17676	375	18	member	member	NOUN
iiclr-17676	375	19	states	state	NOUN
iiclr-17676	375	20	'	'	PART
iiclr-17676	375	21	sovereign	sovereign	ADJ
iiclr-17676	375	22	rights	right	NOUN
iiclr-17676	375	23	to	to	PART
iiclr-17676	375	24	set	set	VERB
iiclr-17676	375	25	their	their	PRON
iiclr-17676	375	26	own	own	ADJ
iiclr-17676	375	27	tax	tax	NOUN
iiclr-17676	375	28	rates.1	rates.1	NOUN
iiclr-17676	375	29	29	29	NUM
iiclr-17676	375	30	the	the	DET
iiclr-17676	375	31	savings	saving	NOUN
iiclr-17676	375	32	directive	directive	NOUN
iiclr-17676	375	33	also	also	ADV
iiclr-17676	375	34	has	have	AUX
iiclr-17676	375	35	helped	help	VERB
iiclr-17676	375	36	assess	assess	VERB
iiclr-17676	375	37	the	the	DET
iiclr-17676	375	38	interrelation	interrelation	NOUN
iiclr-17676	375	39	of	of	ADP
iiclr-17676	375	40	tax	tax	NOUN
iiclr-17676	375	41	evasion	evasion	NOUN
iiclr-17676	375	42	and	and	CCONJ
iiclr-17676	375	43	tax	tax	NOUN
iiclr-17676	375	44	competition	competition	NOUN
iiclr-17676	375	45	.	.	PUNCT
iiclr-17676	376	1	critics	critic	NOUN
iiclr-17676	376	2	of	of	ADP
iiclr-17676	376	3	the	the	DET
iiclr-17676	376	4	international	international	ADJ
iiclr-17676	376	5	effort	effort	NOUN
iiclr-17676	376	6	to	to	PART
iiclr-17676	376	7	eradicate	eradicate	VERB
iiclr-17676	376	8	harmful	harmful	ADJ
iiclr-17676	376	9	,	,	PUNCT
iiclr-17676	376	10	preferential	preferential	ADJ
iiclr-17676	376	11	tax	tax	NOUN
iiclr-17676	376	12	regimes	regime	NOUN
iiclr-17676	376	13	argue	argue	VERB
iiclr-17676	376	14	that	that	SCONJ
iiclr-17676	376	15	it	it	PRON
iiclr-17676	376	16	diminishes	diminish	VERB
iiclr-17676	376	17	tax	tax	NOUN
iiclr-17676	376	18	competition	competition	NOUN
iiclr-17676	376	19	,	,	PUNCT
iiclr-17676	376	20	3	3	NUM
iiclr-17676	376	21	°	°	NUM
iiclr-17676	376	22	but	but	CCONJ
iiclr-17676	376	23	to	to	ADP
iiclr-17676	376	24	the	the	DET
iiclr-17676	376	25	contrary	contrary	NOUN
iiclr-17676	376	26	,	,	PUNCT
iiclr-17676	376	27	the	the	DET
iiclr-17676	376	28	directive	directive	NOUN
iiclr-17676	376	29	has	have	AUX
iiclr-17676	376	30	diminished	diminish	VERB
iiclr-17676	376	31	tax	tax	NOUN
iiclr-17676	376	32	evasion	evasion	NOUN
iiclr-17676	376	33	while	while	SCONJ
iiclr-17676	376	34	"	"	PUNCT
iiclr-17676	376	35	intensifying	intensify	VERB
iiclr-17676	376	36	"	"	PUNCT
iiclr-17676	376	37	tax	tax	NOUN
iiclr-17676	376	38	competition	competition	NOUN
iiclr-17676	376	39	in	in	ADP
iiclr-17676	376	40	the	the	DET
iiclr-17676	376	41	eu	eu	PROPN
iiclr-17676	376	42	.	.	PROPN
iiclr-17676	376	43	13	13	NUM
iiclr-17676	376	44	1	1	NUM
iiclr-17676	376	45	independent	independent	ADJ
iiclr-17676	376	46	factors	factor	NOUN
iiclr-17676	376	47	,	,	PUNCT
iiclr-17676	376	48	such	such	ADJ
iiclr-17676	376	49	as	as	ADP
iiclr-17676	376	50	reduced	reduce	VERB
iiclr-17676	376	51	trade	trade	NOUN
iiclr-17676	376	52	barriers	barrier	NOUN
iiclr-17676	376	53	,	,	PUNCT
iiclr-17676	376	54	enhanced	enhance	VERB
iiclr-17676	376	55	mobility	mobility	NOUN
iiclr-17676	376	56	of	of	ADP
iiclr-17676	376	57	goods	good	NOUN
iiclr-17676	376	58	,	,	PUNCT
iiclr-17676	376	59	labor	labor	NOUN
iiclr-17676	376	60	,	,	PUNCT
iiclr-17676	376	61	capital	capital	NOUN
iiclr-17676	376	62	,	,	PUNCT
iiclr-17676	376	63	and	and	CCONJ
iiclr-17676	376	64	countries	country	NOUN
iiclr-17676	376	65	'	'	PART
iiclr-17676	376	66	inclination	inclination	NOUN
iiclr-17676	376	67	to	to	PART
iiclr-17676	376	68	seize	seize	VERB
iiclr-17676	376	69	opportunities	opportunity	NOUN
iiclr-17676	376	70	to	to	PART
iiclr-17676	376	71	attract	attract	VERB
iiclr-17676	376	72	additional	additional	ADJ
iiclr-17676	376	73	investment	investment	NOUN
iiclr-17676	376	74	,	,	PUNCT
iiclr-17676	376	75	support	support	VERB
iiclr-17676	376	76	tax	tax	NOUN
iiclr-17676	376	77	competition	competition	NOUN
iiclr-17676	376	78	despite	despite	SCONJ
iiclr-17676	376	79	the	the	DET
iiclr-17676	376	80	eradication	eradication	NOUN
iiclr-17676	376	81	of	of	ADP
iiclr-17676	376	82	tax	tax	NOUN
iiclr-17676	376	83	havens	haven	NOUN
iiclr-17676	376	84	.	.	PUNCT
iiclr-17676	376	85	'	'	PUNCT
iiclr-17676	377	1	32	32	NUM
iiclr-17676	377	2	b.	b.	PROPN
iiclr-17676	377	3	weaknesses	weakness	NOUN
iiclr-17676	377	4	of	of	ADP
iiclr-17676	377	5	the	the	DET
iiclr-17676	377	6	savings	saving	NOUN
iiclr-17676	377	7	directive	directive	NOUN
iiclr-17676	377	8	the	the	DET
iiclr-17676	377	9	primary	primary	ADJ
iiclr-17676	377	10	weakness	weakness	NOUN
iiclr-17676	377	11	of	of	ADP
iiclr-17676	377	12	the	the	DET
iiclr-17676	377	13	savings	saving	NOUN
iiclr-17676	377	14	directive	directive	NOUN
iiclr-17676	377	15	is	be	AUX
iiclr-17676	377	16	the	the	DET
iiclr-17676	377	17	under	under	NOUN
iiclr-17676	377	18	-	-	PUNCT
iiclr-17676	377	19	inclusiveness	inclusiveness	NOUN
iiclr-17676	377	20	125	125	NUM
iiclr-17676	377	21	.	.	PUNCT
iiclr-17676	378	1	lee	lee	PROPN
iiclr-17676	378	2	a.	a.	PROPN
iiclr-17676	378	3	sheppard	sheppard	PROPN
iiclr-17676	378	4	,	,	PUNCT
iiclr-17676	378	5	don	don	PROPN
iiclr-17676	378	6	'	'	PUNCT
iiclr-17676	378	7	task	task	NOUN
iiclr-17676	378	8	,	,	PUNCT
iiclr-17676	378	9	do	do	AUX
iiclr-17676	378	10	n't	not	PART
iiclr-17676	378	11	tell	tell	VERB
iiclr-17676	378	12	,	,	PUNCT
iiclr-17676	378	13	part	part	NOUN
iiclr-17676	378	14	4	4	NUM
iiclr-17676	378	15	:	:	PUNCT
iiclr-17676	378	16	ineffective	ineffective	ADJ
iiclr-17676	378	17	information	information	NOUN
iiclr-17676	378	18	sharing	sharing	NOUN
iiclr-17676	378	19	,	,	PUNCT
iiclr-17676	378	20	122	122	NUM
iiclr-17676	378	21	tax	tax	NOUN
iiclr-17676	378	22	notes	note	NOUN
iiclr-17676	378	23	1411	1411	NUM
iiclr-17676	378	24	,	,	PUNCT
iiclr-17676	378	25	1412	1412	NUM
iiclr-17676	378	26	(	(	PUNCT
iiclr-17676	378	27	2009	2009	NUM
iiclr-17676	378	28	)	)	PUNCT
iiclr-17676	378	29	.	.	PUNCT
iiclr-17676	379	1	126	126	X
iiclr-17676	379	2	.	.	PUNCT
iiclr-17676	380	1	see	see	VERB
iiclr-17676	380	2	tax	tax	NOUN
iiclr-17676	380	3	justice	justice	NOUN
iiclr-17676	380	4	network	network	NOUN
iiclr-17676	380	5	,	,	PUNCT
iiclr-17676	380	6	supra	supra	PROPN
iiclr-17676	380	7	note	note	PROPN
iiclr-17676	380	8	109	109	NUM
iiclr-17676	380	9	,	,	PUNCT
iiclr-17676	380	10	sec	sec	PROPN
iiclr-17676	380	11	.	.	PROPN
iiclr-17676	380	12	4.7	4.7	NUM
iiclr-17676	380	13	.	.	PUNCT
iiclr-17676	381	1	127	127	NUM
iiclr-17676	381	2	.	.	PUNCT
iiclr-17676	382	1	gross	gross	ADJ
iiclr-17676	382	2	domestic	domestic	ADJ
iiclr-17676	382	3	product	product	NOUN
iiclr-17676	382	4	at	at	ADP
iiclr-17676	382	5	market	market	NOUN
iiclr-17676	382	6	prices	price	NOUN
iiclr-17676	382	7	,	,	PUNCT
iiclr-17676	382	8	eurostat	eurostat	PROPN
iiclr-17676	382	9	,	,	PUNCT
iiclr-17676	382	10	http://epp.eurostat.ec.europa.eu/tgm/refreshtableaction.do?tab-table&plugin=1	http://epp.eurostat.ec.europa.eu/tgm/refreshtableaction.do?tab-table&plugin=1	PROPN
iiclr-17676	382	11	&	&	CCONJ
iiclr-17676	382	12	init='1	init='1	PROPN
iiclr-17676	382	13	&	&	CCONJ
iiclr-17676	382	14	pcode	pcode	PROPN
iiclr-17676	382	15	-tecoooo1	-tecoooo1	PROPN
iiclr-17676	382	16	&	&	CCONJ
iiclr-17676	382	17	language	language	PROPN
iiclr-17676	382	18	=	=	SYM
iiclr-17676	382	19	en	en	X
iiclr-17676	382	20	(	(	PUNCT
iiclr-17676	382	21	last	last	ADV
iiclr-17676	382	22	visited	visit	VERB
iiclr-17676	382	23	dec	dec	PROPN
iiclr-17676	382	24	.	.	PROPN
iiclr-17676	382	25	16	16	NUM
iiclr-17676	382	26	,	,	PUNCT
iiclr-17676	382	27	2011	2011	NUM
iiclr-17676	382	28	)	)	PUNCT
iiclr-17676	382	29	.	.	PUNCT
iiclr-17676	383	1	in	in	ADP
iiclr-17676	383	2	2010	2010	NUM
iiclr-17676	383	3	the	the	DET
iiclr-17676	383	4	member	member	NOUN
iiclr-17676	383	5	states	state	NOUN
iiclr-17676	383	6	of	of	ADP
iiclr-17676	383	7	the	the	DET
iiclr-17676	383	8	eu	eu	PROPN
iiclr-17676	383	9	,	,	PUNCT
iiclr-17676	383	10	in	in	ADP
iiclr-17676	383	11	order	order	NOUN
iiclr-17676	383	12	from	from	ADP
iiclr-17676	383	13	largest	large	ADJ
iiclr-17676	383	14	gdp	gdp	NOUN
iiclr-17676	383	15	to	to	PART
iiclr-17676	383	16	smallest	smallest	ADV
iiclr-17676	383	17	,	,	PUNCT
iiclr-17676	383	18	were	be	AUX
iiclr-17676	383	19	as	as	SCONJ
iiclr-17676	383	20	follows	follow	VERB
iiclr-17676	383	21	:	:	PUNCT
iiclr-17676	383	22	germany	germany	PROPN
iiclr-17676	383	23	,	,	PUNCT
iiclr-17676	383	24	france	france	PROPN
iiclr-17676	383	25	,	,	PUNCT
iiclr-17676	383	26	united	united	ADJ
iiclr-17676	383	27	kingdom	kingdom	PROPN
iiclr-17676	383	28	,	,	PUNCT
iiclr-17676	383	29	italy	italy	PROPN
iiclr-17676	383	30	,	,	PUNCT
iiclr-17676	383	31	spain	spain	PROPN
iiclr-17676	383	32	,	,	PUNCT
iiclr-17676	383	33	netherlands	netherlands	PROPN
iiclr-17676	383	34	,	,	PUNCT
iiclr-17676	383	35	turkey	turkey	PROPN
iiclr-17676	383	36	,	,	PUNCT
iiclr-17676	383	37	switzerland	switzerland	PROPN
iiclr-17676	383	38	,	,	PUNCT
iiclr-17676	383	39	poland	poland	PROPN
iiclr-17676	383	40	,	,	PUNCT
iiclr-17676	383	41	belgium	belgium	PROPN
iiclr-17676	383	42	,	,	PUNCT
iiclr-17676	383	43	sweden	sweden	PROPN
iiclr-17676	383	44	,	,	PUNCT
iiclr-17676	383	45	norway	norway	PROPN
iiclr-17676	383	46	,	,	PUNCT
iiclr-17676	383	47	austria	austria	PROPN
iiclr-17676	383	48	,	,	PUNCT
iiclr-17676	383	49	denmark	denmark	PROPN
iiclr-17676	383	50	,	,	PUNCT
iiclr-17676	383	51	finland	finland	PROPN
iiclr-17676	383	52	,	,	PUNCT
iiclr-17676	383	53	portugal	portugal	PROPN
iiclr-17676	383	54	,	,	PUNCT
iiclr-17676	383	55	ireland	ireland	PROPN
iiclr-17676	383	56	,	,	PUNCT
iiclr-17676	383	57	czech	czech	PROPN
iiclr-17676	383	58	republic	republic	PROPN
iiclr-17676	383	59	,	,	PUNCT
iiclr-17676	383	60	romania	romania	PROPN
iiclr-17676	383	61	,	,	PUNCT
iiclr-17676	383	62	hungary	hungary	PROPN
iiclr-17676	383	63	,	,	PUNCT
iiclr-17676	383	64	slovakia	slovakia	PROPN
iiclr-17676	383	65	,	,	PUNCT
iiclr-17676	383	66	croatia	croatia	PROPN
iiclr-17676	383	67	,	,	PUNCT
iiclr-17676	383	68	luxembourg	luxembourg	PROPN
iiclr-17676	383	69	,	,	PUNCT
iiclr-17676	383	70	slovenia	slovenia	PROPN
iiclr-17676	383	71	,	,	PUNCT
iiclr-17676	383	72	bulgaria	bulgaria	PROPN
iiclr-17676	383	73	,	,	PUNCT
iiclr-17676	383	74	lithuania	lithuania	PROPN
iiclr-17676	383	75	,	,	PUNCT
iiclr-17676	383	76	latvia	latvia	PROPN
iiclr-17676	383	77	,	,	PUNCT
iiclr-17676	383	78	cyprus	cyprus	PROPN
iiclr-17676	383	79	,	,	PUNCT
iiclr-17676	383	80	estonia	estonia	PROPN
iiclr-17676	383	81	,	,	PUNCT
iiclr-17676	383	82	iceland	iceland	PROPN
iiclr-17676	383	83	,	,	PUNCT
iiclr-17676	383	84	macedonia	macedonia	PROPN
iiclr-17676	383	85	,	,	PUNCT
iiclr-17676	383	86	malta	malta	PROPN
iiclr-17676	383	87	.	.	PUNCT
iiclr-17676	384	1	gdp	gdp	NOUN
iiclr-17676	384	2	statistics	statistic	NOUN
iiclr-17676	384	3	were	be	AUX
iiclr-17676	384	4	unavailable	unavailable	ADJ
iiclr-17676	384	5	for	for	ADP
iiclr-17676	384	6	liechtenstein	liechtenstein	PROPN
iiclr-17676	384	7	,	,	PUNCT
iiclr-17676	384	8	montenegro	montenegro	PROPN
iiclr-17676	384	9	,	,	PUNCT
iiclr-17676	384	10	and	and	CCONJ
iiclr-17676	384	11	macedonia	macedonia	PROPN
iiclr-17676	384	12	.	.	PUNCT
iiclr-17676	385	1	i	i	PRON
iiclr-17676	385	2	d.	d.	PROPN
iiclr-17676	385	3	128	128	NUM
iiclr-17676	385	4	.	.	PUNCT
iiclr-17676	385	5	see	see	VERB
iiclr-17676	385	6	tax	tax	NOUN
iiclr-17676	385	7	justice	justice	NOUN
iiclr-17676	385	8	network	network	NOUN
iiclr-17676	385	9	,	,	PUNCT
iiclr-17676	385	10	supra	supra	PROPN
iiclr-17676	385	11	note	note	PROPN
iiclr-17676	385	12	109	109	NUM
iiclr-17676	385	13	,	,	PUNCT
iiclr-17676	385	14	sec	sec	PROPN
iiclr-17676	385	15	.	.	PROPN
iiclr-17676	385	16	4.7	4.7	NUM
iiclr-17676	385	17	.	.	X
iiclr-17676	385	18	129	129	NUM
iiclr-17676	385	19	.	.	PUNCT
iiclr-17676	386	1	unlike	unlike	ADP
iiclr-17676	386	2	the	the	DET
iiclr-17676	386	3	oecd	oecd	PROPN
iiclr-17676	386	4	,	,	PUNCT
iiclr-17676	386	5	whose	whose	DET
iiclr-17676	386	6	starting	starting	NOUN
iiclr-17676	386	7	point	point	NOUN
iiclr-17676	386	8	for	for	ADP
iiclr-17676	386	9	analysis	analysis	NOUN
iiclr-17676	386	10	is	be	AUX
iiclr-17676	386	11	"	"	PUNCT
iiclr-17676	386	12	no	no	PRON
iiclr-17676	386	13	or	or	CCONJ
iiclr-17676	386	14	low	low	ADJ
iiclr-17676	386	15	effective	effective	ADJ
iiclr-17676	386	16	tax	tax	NOUN
iiclr-17676	386	17	rates	rate	NOUN
iiclr-17676	386	18	,	,	PUNCT
iiclr-17676	386	19	"	"	PUNCT
iiclr-17676	386	20	the	the	DET
iiclr-17676	386	21	eu	eu	PROPN
iiclr-17676	386	22	's	's	PART
iiclr-17676	386	23	savings	saving	NOUN
iiclr-17676	386	24	directive	directive	NOUN
iiclr-17676	386	25	makes	make	VERB
iiclr-17676	386	26	no	no	DET
iiclr-17676	386	27	mention	mention	NOUN
iiclr-17676	386	28	of	of	ADP
iiclr-17676	386	29	jurisdictions	jurisdiction	NOUN
iiclr-17676	386	30	'	'	PART
iiclr-17676	386	31	effective	effective	ADJ
iiclr-17676	386	32	tax	tax	NOUN
iiclr-17676	386	33	rates	rate	NOUN
iiclr-17676	386	34	.	.	PUNCT
iiclr-17676	387	1	130	130	NUM
iiclr-17676	387	2	.	.	PUNCT
iiclr-17676	387	3	see	see	VERB
iiclr-17676	387	4	generally	generally	ADV
iiclr-17676	387	5	ciris	ciris	PROPN
iiclr-17676	387	6	edwards	edwards	PROPN
iiclr-17676	387	7	&	&	CCONJ
iiclr-17676	387	8	daniel	daniel	PROPN
iiclr-17676	387	9	j.	j.	PROPN
iiclr-17676	387	10	mitchell	mitchell	PROPN
iiclr-17676	387	11	,	,	PUNCT
iiclr-17676	387	12	global	global	ADJ
iiclr-17676	387	13	tax	tax	NOUN
iiclr-17676	387	14	revolution	revolution	NOUN
iiclr-17676	387	15	:	:	PUNCT
iiclr-17676	387	16	the	the	DET
iiclr-17676	387	17	rise	rise	NOUN
iiclr-17676	387	18	of	of	ADP
iiclr-17676	387	19	tax	tax	NOUN
iiclr-17676	387	20	competition	competition	NOUN
iiclr-17676	387	21	and	and	CCONJ
iiclr-17676	387	22	the	the	DET
iiclr-17676	387	23	bat	bat	NOUN
iiclr-17676	387	24	-	-	PUNCT
iiclr-17676	387	25	le	le	NOUN
iiclr-17676	387	26	to	to	PART
iiclr-17676	387	27	defend	defend	VERB
iiclr-17676	387	28	it	it	PRON
iiclr-17676	387	29	(	(	PUNCT
iiclr-17676	387	30	2008	2008	NUM
iiclr-17676	387	31	)	)	PUNCT
iiclr-17676	387	32	.	.	PUNCT
iiclr-17676	388	1	131	131	X
iiclr-17676	388	2	.	.	PUNCT
iiclr-17676	389	1	oleksandr	oleksandr	PROPN
iiclr-17676	389	2	pastukhov	pastukhov	PROPN
iiclr-17676	389	3	,	,	PUNCT
iiclr-17676	389	4	counteracting	counteract	VERB
iiclr-17676	389	5	harmful	harmful	ADJ
iiclr-17676	389	6	tax	tax	NOUN
iiclr-17676	389	7	competition	competition	NOUN
iiclr-17676	389	8	in	in	ADP
iiclr-17676	389	9	the	the	DET
iiclr-17676	389	10	european	european	PROPN
iiclr-17676	389	11	union	union	PROPN
iiclr-17676	389	12	,	,	PUNCT
iiclr-17676	389	13	16	16	NUM
iiclr-17676	389	14	s.w	s.w	PROPN
iiclr-17676	389	15	.	.	PROPN
iiclr-17676	389	16	j.	j.	PROPN
iiclr-17676	389	17	int'l	int'l	PROPN
iiclr-17676	389	18	law	law	PROPN
iiclr-17676	389	19	159	159	NUM
iiclr-17676	389	20	,	,	PUNCT
iiclr-17676	389	21	165	165	NUM
iiclr-17676	389	22	-	-	SYM
iiclr-17676	389	23	66	66	NUM
iiclr-17676	389	24	(	(	PUNCT
iiclr-17676	389	25	2010	2010	NUM
iiclr-17676	389	26	)	)	PUNCT
iiclr-17676	389	27	.	.	PUNCT
iiclr-17676	390	1	132	132	NUM
iiclr-17676	390	2	,	,	PUNCT
iiclr-17676	390	3	see	see	VERB
iiclr-17676	390	4	i	i	PROPN
iiclr-17676	390	5	d.	d.	PROPN
iiclr-17676	390	6	205	205	NUM
iiclr-17676	390	7	ind	ind	NOUN
iiclr-17676	390	8	.	.	PUNCT
iiclr-17676	391	1	int'l	int'l	PROPN
iiclr-17676	391	2	&	&	CCONJ
iiclr-17676	391	3	comp	comp	PROPN
iiclr-17676	391	4	.	.	PUNCT
iiclr-17676	392	1	l.	l.	PROPN
iiclr-17676	392	2	rev	rev	PROPN
iiclr-17676	392	3	.	.	PROPN
iiclr-17676	392	4	of	of	ADP
iiclr-17676	392	5	some	some	PRON
iiclr-17676	392	6	of	of	ADP
iiclr-17676	392	7	its	its	PRON
iiclr-17676	392	8	key	key	ADJ
iiclr-17676	392	9	defined	define	VERB
iiclr-17676	392	10	terms	term	NOUN
iiclr-17676	392	11	.	.	PUNCT
iiclr-17676	393	1	133	133	NUM
iiclr-17676	393	2	article	article	NOUN
iiclr-17676	393	3	1	1	NUM
iiclr-17676	393	4	provides	provide	VERB
iiclr-17676	393	5	:	:	PUNCT
iiclr-17676	393	6	the	the	DET
iiclr-17676	393	7	ultimate	ultimate	ADJ
iiclr-17676	393	8	aim	aim	NOUN
iiclr-17676	393	9	of	of	ADP
iiclr-17676	393	10	this	this	DET
iiclr-17676	393	11	directive	directive	NOUN
iiclr-17676	393	12	is	be	AUX
iiclr-17676	393	13	to	to	PART
iiclr-17676	393	14	enable	enable	VERB
iiclr-17676	393	15	savings	saving	NOUN
iiclr-17676	393	16	income	income	NOUN
iiclr-17676	393	17	in	in	ADP
iiclr-17676	393	18	the	the	DET
iiclr-17676	393	19	form	form	NOUN
iiclr-17676	393	20	of	of	ADP
iiclr-17676	393	21	interest	interest	NOUN
iiclr-17676	393	22	payments	payment	NOUN
iiclr-17676	393	23	made	make	VERB
iiclr-17676	393	24	in	in	ADP
iiclr-17676	393	25	one	one	NUM
iiclr-17676	393	26	member	member	NOUN
iiclr-17676	393	27	state	state	NOUN
iiclr-17676	393	28	to	to	ADP
iiclr-17676	393	29	beneficial	beneficial	ADJ
iiclr-17676	393	30	owners	owner	NOUN
iiclr-17676	393	31	who	who	PRON
iiclr-17676	393	32	are	be	AUX
iiclr-17676	393	33	individuals	individual	NOUN
iiclr-17676	393	34	resident	resident	ADJ
iiclr-17676	393	35	for	for	ADP
iiclr-17676	393	36	tax	tax	NOUN
iiclr-17676	393	37	purposes	purpose	NOUN
iiclr-17676	393	38	in	in	ADP
iiclr-17676	393	39	another	another	DET
iiclr-17676	393	40	member	member	NOUN
iiclr-17676	393	41	state	state	NOUN
iiclr-17676	393	42	to	to	PART
iiclr-17676	393	43	be	be	AUX
iiclr-17676	393	44	made	make	VERB
iiclr-17676	393	45	subject	subject	ADJ
iiclr-17676	393	46	to	to	ADP
iiclr-17676	393	47	effective	effective	ADJ
iiclr-17676	393	48	taxation	taxation	NOUN
iiclr-17676	393	49	in	in	ADP
iiclr-17676	393	50	accordance	accordance	NOUN
iiclr-17676	393	51	with	with	ADP
iiclr-17676	393	52	the	the	DET
iiclr-17676	393	53	laws	law	NOUN
iiclr-17676	393	54	of	of	ADP
iiclr-17676	393	55	the	the	DET
iiclr-17676	393	56	latter	latter	ADJ
iiclr-17676	393	57	member	member	NOUN
iiclr-17676	393	58	state.1	state.1	PROPN
iiclr-17676	393	59	34	34	NUM
iiclr-17676	393	60	under	under	ADP
iiclr-17676	393	61	this	this	DET
iiclr-17676	393	62	provision	provision	NOUN
iiclr-17676	393	63	,	,	PUNCT
iiclr-17676	393	64	the	the	DET
iiclr-17676	393	65	term	term	NOUN
iiclr-17676	393	66	,	,	PUNCT
iiclr-17676	393	67	"	"	PUNCT
iiclr-17676	393	68	savings	saving	NOUN
iiclr-17676	393	69	income	income	NOUN
iiclr-17676	393	70	,	,	PUNCT
iiclr-17676	393	71	"	"	PUNCT
iiclr-17676	393	72	is	be	AUX
iiclr-17676	393	73	limited	limit	VERB
iiclr-17676	393	74	to	to	ADP
iiclr-17676	393	75	"	"	PUNCT
iiclr-17676	393	76	interest	interest	NOUN
iiclr-17676	393	77	,	,	PUNCT
iiclr-17676	393	78	"	"	PUNCT
iiclr-17676	393	79	and	and	CCONJ
iiclr-17676	393	80	the	the	DET
iiclr-17676	393	81	term	term	NOUN
iiclr-17676	393	82	,	,	PUNCT
iiclr-17676	393	83	"	"	PUNCT
iiclr-17676	393	84	beneficial	beneficial	ADJ
iiclr-17676	393	85	owner	owner	NOUN
iiclr-17676	393	86	,	,	PUNCT
iiclr-17676	393	87	"	"	PUNCT
iiclr-17676	393	88	is	be	AUX
iiclr-17676	393	89	limited	limit	VERB
iiclr-17676	393	90	to	to	ADP
iiclr-17676	393	91	an	an	DET
iiclr-17676	393	92	"	"	PUNCT
iiclr-17676	393	93	individual	individual	NOUN
iiclr-17676	393	94	.	.	PUNCT
iiclr-17676	394	1	"	"	PUNCT
iiclr-17676	394	2	'	'	PUNCT
iiclr-17676	394	3	35	35	NUM
iiclr-17676	394	4	by	by	ADP
iiclr-17676	394	5	narrowly	narrowly	ADV
iiclr-17676	394	6	defining	define	VERB
iiclr-17676	394	7	"	"	PUNCT
iiclr-17676	394	8	savings	saving	NOUN
iiclr-17676	394	9	income	income	NOUN
iiclr-17676	394	10	"	"	PUNCT
iiclr-17676	394	11	as	as	ADP
iiclr-17676	394	12	"	"	PUNCT
iiclr-17676	394	13	interest	interest	NOUN
iiclr-17676	394	14	,	,	PUNCT
iiclr-17676	394	15	"	"	PUNCT
iiclr-17676	394	16	all	all	DET
iiclr-17676	394	17	other	other	ADJ
iiclr-17676	394	18	forms	form	NOUN
iiclr-17676	394	19	of	of	ADP
iiclr-17676	394	20	savings	saving	NOUN
iiclr-17676	394	21	income	income	NOUN
iiclr-17676	394	22	escape	escape	VERB
iiclr-17676	394	23	the	the	DET
iiclr-17676	394	24	scope	scope	NOUN
iiclr-17676	394	25	of	of	ADP
iiclr-17676	394	26	the	the	DET
iiclr-17676	394	27	directive.1	directive.1	PROPN
iiclr-17676	394	28	36	36	NUM
iiclr-17676	394	29	common	common	ADJ
iiclr-17676	394	30	forms	form	NOUN
iiclr-17676	394	31	include	include	VERB
iiclr-17676	394	32	dividends	dividend	NOUN
iiclr-17676	394	33	,	,	PUNCT
iiclr-17676	394	34	capital	capital	NOUN
iiclr-17676	394	35	gains	gain	NOUN
iiclr-17676	394	36	,	,	PUNCT
iiclr-17676	394	37	and	and	CCONJ
iiclr-17676	394	38	royalties	royalty	NOUN
iiclr-17676	394	39	.	.	PUNCT
iiclr-17676	395	1	137	137	NUM
iiclr-17676	395	2	thus	thus	ADV
iiclr-17676	395	3	,	,	PUNCT
iiclr-17676	395	4	by	by	ADP
iiclr-17676	395	5	"	"	PUNCT
iiclr-17676	395	6	moving	move	VERB
iiclr-17676	395	7	[	[	X
iiclr-17676	395	8	an	an	X
iiclr-17676	395	9	]	]	X
iiclr-17676	395	10	investment	investment	NOUN
iiclr-17676	395	11	out	out	ADP
iiclr-17676	395	12	of	of	ADP
iiclr-17676	395	13	cash	cash	NOUN
iiclr-17676	395	14	and	and	CCONJ
iiclr-17676	395	15	into	into	ADP
iiclr-17676	395	16	any	any	DET
iiclr-17676	395	17	other	other	ADJ
iiclr-17676	395	18	form	form	NOUN
iiclr-17676	395	19	of	of	ADP
iiclr-17676	395	20	investment	investment	NOUN
iiclr-17676	395	21	,	,	PUNCT
iiclr-17676	395	22	"	"	PUNCT
iiclr-17676	395	23	'	'	PUNCT
iiclr-17676	395	24	38	38	NUM
iiclr-17676	395	25	or	or	CCONJ
iiclr-17676	395	26	by	by	ADP
iiclr-17676	395	27	"	"	PUNCT
iiclr-17676	395	28	[	[	X
iiclr-17676	395	29	p]utting	p]utte	VERB
iiclr-17676	395	30	the	the	DET
iiclr-17676	395	31	investment	investment	NOUN
iiclr-17676	395	32	in	in	ADP
iiclr-17676	395	33	an	an	DET
iiclr-17676	395	34	insurance	insurance	NOUN
iiclr-17676	395	35	'	'	PUNCT
iiclr-17676	395	36	coat	coat	NOUN
iiclr-17676	395	37	'	'	PUNCT
iiclr-17676	395	38	or	or	CCONJ
iiclr-17676	395	39	'	'	PUNCT
iiclr-17676	395	40	wrapper,""0	wrapper,""0	VERB
iiclr-17676	395	41	39	39	NUM
iiclr-17676	395	42	the	the	DET
iiclr-17676	395	43	savings	saving	NOUN
iiclr-17676	395	44	directive	directive	NOUN
iiclr-17676	395	45	becomes	become	VERB
iiclr-17676	395	46	inapplicable.140	inapplicable.140	ADJ
iiclr-17676	395	47	since	since	SCONJ
iiclr-17676	395	48	those	those	DET
iiclr-17676	395	49	forms	form	NOUN
iiclr-17676	395	50	of	of	ADP
iiclr-17676	395	51	savings	saving	NOUN
iiclr-17676	395	52	income	income	NOUN
iiclr-17676	395	53	are	be	AUX
iiclr-17676	395	54	not	not	PART
iiclr-17676	395	55	covered	cover	VERB
iiclr-17676	395	56	by	by	ADP
iiclr-17676	395	57	the	the	DET
iiclr-17676	395	58	savings	saving	NOUN
iiclr-17676	395	59	directive	directive	NOUN
iiclr-17676	395	60	,	,	PUNCT
iiclr-17676	395	61	they	they	PRON
iiclr-17676	395	62	are	be	AUX
iiclr-17676	395	63	subject	subject	ADJ
iiclr-17676	395	64	neither	neither	CCONJ
iiclr-17676	395	65	to	to	ADP
iiclr-17676	395	66	the	the	DET
iiclr-17676	395	67	automatic	automatic	ADJ
iiclr-17676	395	68	exchange	exchange	NOUN
iiclr-17676	395	69	of	of	ADP
iiclr-17676	395	70	information	information	NOUN
iiclr-17676	395	71	nor	nor	CCONJ
iiclr-17676	395	72	the	the	DET
iiclr-17676	395	73	withholding	withholding	NOUN
iiclr-17676	395	74	tax	tax	NOUN
iiclr-17676	395	75	.	.	PUNCT
iiclr-17676	396	1	likewise	likewise	ADV
iiclr-17676	396	2	,	,	PUNCT
iiclr-17676	396	3	by	by	ADP
iiclr-17676	396	4	narrowly	narrowly	ADV
iiclr-17676	396	5	defining	define	VERB
iiclr-17676	396	6	"	"	PUNCT
iiclr-17676	396	7	beneficial	beneficial	ADJ
iiclr-17676	396	8	owner	owner	NOUN
iiclr-17676	396	9	"	"	PUNCT
iiclr-17676	396	10	as	as	ADP
iiclr-17676	396	11	an	an	DET
iiclr-17676	396	12	"	"	PUNCT
iiclr-17676	396	13	individual	individual	NOUN
iiclr-17676	396	14	,	,	PUNCT
iiclr-17676	396	15	"	"	PUNCT
iiclr-17676	396	16	the	the	DET
iiclr-17676	396	17	savings	saving	NOUN
iiclr-17676	396	18	directive	directive	NOUN
iiclr-17676	396	19	becomes	become	VERB
iiclr-17676	396	20	inapplicable	inapplicable	ADJ
iiclr-17676	396	21	to	to	ADP
iiclr-17676	396	22	all	all	DET
iiclr-17676	396	23	other	other	ADJ
iiclr-17676	396	24	forms	form	NOUN
iiclr-17676	396	25	of	of	ADP
iiclr-17676	396	26	ownership	ownership	NOUN
iiclr-17676	396	27	.	.	PUNCT
iiclr-17676	397	1	41	41	NUM
iiclr-17676	397	2	common	common	ADJ
iiclr-17676	397	3	forms	form	NOUN
iiclr-17676	397	4	of	of	ADP
iiclr-17676	397	5	ownership	ownership	NOUN
iiclr-17676	397	6	include	include	VERB
iiclr-17676	397	7	recognized	recognize	VERB
iiclr-17676	397	8	business	business	NOUN
iiclr-17676	397	9	entities	entity	NOUN
iiclr-17676	397	10	,	,	PUNCT
iiclr-17676	397	11	such	such	ADJ
iiclr-17676	397	12	as	as	ADP
iiclr-17676	397	13	limited	limited	ADJ
iiclr-17676	397	14	liability	liability	NOUN
iiclr-17676	397	15	partnerships	partnership	NOUN
iiclr-17676	397	16	and	and	CCONJ
iiclr-17676	397	17	trusts.1	trusts.1	ADP
iiclr-17676	397	18	42	42	NUM
iiclr-17676	397	19	limited	limited	ADJ
iiclr-17676	397	20	liability	liability	NOUN
iiclr-17676	397	21	partnerships	partnership	NOUN
iiclr-17676	397	22	are	be	AUX
iiclr-17676	397	23	"	"	PUNCT
iiclr-17676	397	24	tax	tax	NOUN
iiclr-17676	397	25	transparent	transparent	ADJ
iiclr-17676	397	26	,	,	PUNCT
iiclr-17676	397	27	"	"	PUNCT
iiclr-17676	397	28	having	have	VERB
iiclr-17676	397	29	legal	legal	ADJ
iiclr-17676	397	30	existence	existence	NOUN
iiclr-17676	397	31	but	but	CCONJ
iiclr-17676	397	32	no	no	DET
iiclr-17676	397	33	tax	tax	NOUN
iiclr-17676	397	34	residence	residence	NOUN
iiclr-17676	397	35	in	in	ADP
iiclr-17676	397	36	a	a	DET
iiclr-17676	397	37	tax	tax	NOUN
iiclr-17676	397	38	haven	haven	NOUN
iiclr-17676	397	39	.	.	PUNCT
iiclr-17676	398	1	43	43	NUM
iiclr-17676	399	1	"	"	PUNCT
iiclr-17676	399	2	this	this	PRON
iiclr-17676	399	3	allows	allow	VERB
iiclr-17676	399	4	the	the	DET
iiclr-17676	399	5	separation	separation	NOUN
iiclr-17676	399	6	of	of	ADP
iiclr-17676	399	7	legal	legal	ADJ
iiclr-17676	399	8	ownership	ownership	NOUN
iiclr-17676	399	9	of	of	ADP
iiclr-17676	399	10	assets	asset	NOUN
iiclr-17676	399	11	from	from	ADP
iiclr-17676	399	12	the	the	DET
iiclr-17676	399	13	location	location	NOUN
iiclr-17676	399	14	of	of	ADP
iiclr-17676	399	15	income	income	NOUN
iiclr-17676	399	16	arising	arise	VERB
iiclr-17676	399	17	from	from	ADP
iiclr-17676	399	18	them	they	PRON
iiclr-17676	399	19	.	.	PUNCT
iiclr-17676	400	1	"	"	PUNCT
iiclr-17676	400	2	'	'	PUNCT
iiclr-17676	400	3	44	44	NUM
iiclr-17676	400	4	by	by	ADP
iiclr-17676	400	5	owning	own	VERB
iiclr-17676	400	6	assets	asset	NOUN
iiclr-17676	400	7	in	in	ADP
iiclr-17676	400	8	a	a	DET
iiclr-17676	400	9	capacity	capacity	NOUN
iiclr-17676	400	10	other	other	ADJ
iiclr-17676	400	11	than	than	ADP
iiclr-17676	400	12	as	as	ADP
iiclr-17676	400	13	an	an	DET
iiclr-17676	400	14	"	"	PUNCT
iiclr-17676	400	15	individual	individual	NOUN
iiclr-17676	400	16	,	,	PUNCT
iiclr-17676	400	17	"	"	PUNCT
iiclr-17676	400	18	beneficial	beneficial	ADJ
iiclr-17676	400	19	owners	owner	NOUN
iiclr-17676	400	20	will	will	AUX
iiclr-17676	400	21	not	not	PART
iiclr-17676	400	22	be	be	AUX
iiclr-17676	400	23	subject	subject	ADJ
iiclr-17676	400	24	to	to	ADP
iiclr-17676	400	25	the	the	DET
iiclr-17676	400	26	savings	saving	NOUN
iiclr-17676	400	27	directive	directive	NOUN
iiclr-17676	400	28	;	;	PUNCT
iiclr-17676	400	29	thus	thus	ADV
iiclr-17676	400	30	,	,	PUNCT
iiclr-17676	400	31	they	they	PRON
iiclr-17676	400	32	are	be	AUX
iiclr-17676	400	33	subject	subject	ADJ
iiclr-17676	400	34	neither	neither	CCONJ
iiclr-17676	400	35	to	to	ADP
iiclr-17676	400	36	the	the	DET
iiclr-17676	400	37	automatic	automatic	ADJ
iiclr-17676	400	38	exchange	exchange	NOUN
iiclr-17676	400	39	of	of	ADP
iiclr-17676	400	40	information	information	NOUN
iiclr-17676	400	41	nor	nor	CCONJ
iiclr-17676	400	42	the	the	DET
iiclr-17676	400	43	withholding	withholding	NOUN
iiclr-17676	400	44	tax	tax	NOUN
iiclr-17676	400	45	.	.	PUNCT
iiclr-17676	401	1	another	another	DET
iiclr-17676	401	2	weakness	weakness	NOUN
iiclr-17676	401	3	of	of	ADP
iiclr-17676	401	4	the	the	DET
iiclr-17676	401	5	savings	saving	NOUN
iiclr-17676	401	6	directive	directive	NOUN
iiclr-17676	401	7	is	be	AUX
iiclr-17676	401	8	the	the	DET
iiclr-17676	401	9	withholding	withholding	NOUN
iiclr-17676	401	10	tax	tax	NOUN
iiclr-17676	401	11	it	it	PRON
iiclr-17676	401	12	imposes	impose	VERB
iiclr-17676	401	13	on	on	ADP
iiclr-17676	401	14	countries	country	NOUN
iiclr-17676	401	15	choosing	choose	VERB
iiclr-17676	401	16	not	not	PART
iiclr-17676	401	17	to	to	PART
iiclr-17676	401	18	participate	participate	VERB
iiclr-17676	401	19	in	in	ADP
iiclr-17676	401	20	automatic	automatic	ADJ
iiclr-17676	401	21	information	information	NOUN
iiclr-17676	401	22	133	133	NUM
iiclr-17676	401	23	.	.	PUNCT
iiclr-17676	402	1	see	see	VERB
iiclr-17676	402	2	tax	tax	NOUN
iiclr-17676	402	3	justice	justice	NOUN
iiclr-17676	402	4	network	network	NOUN
iiclr-17676	402	5	,	,	PUNCT
iiclr-17676	402	6	european	european	PROPN
iiclr-17676	402	7	union	union	PROPN
iiclr-17676	402	8	savings	saving	NOUN
iiclr-17676	402	9	tax	tax	NOUN
iiclr-17676	402	10	directive	directive	NOUN
iiclr-17676	402	11	sec	sec	PROPN
iiclr-17676	402	12	.	.	PROPN
iiclr-17676	402	13	8.1	8.1	NUM
iiclr-17676	402	14	(	(	PUNCT
iiclr-17676	402	15	2008	2008	NUM
iiclr-17676	402	16	)	)	PUNCT
iiclr-17676	402	17	,	,	PUNCT
iiclr-17676	402	18	http://www.taxjustice.net/cms/upload/pdf/european-unionsavingstax-directive-march-08	http://www.taxjustice.net/cms/upload/pdf/european-unionsavingstax-directive-march-08	PROPN
iiclr-17676	402	19	.	.	PUNCT
iiclr-17676	403	1	pdf	pdf	NOUN
iiclr-17676	404	1	[	[	X
iiclr-17676	404	2	hereinafter	hereinafter	NOUN
iiclr-17676	404	3	european	european	PROPN
iiclr-17676	404	4	union	union	PROPN
iiclr-17676	404	5	savings	saving	NOUN
iiclr-17676	404	6	]	]	PUNCT
iiclr-17676	404	7	.	.	PUNCT
iiclr-17676	405	1	134	134	NUM
iiclr-17676	405	2	.	.	PUNCT
iiclr-17676	406	1	savings	saving	NOUN
iiclr-17676	406	2	directive	directive	NOUN
iiclr-17676	406	3	,	,	PUNCT
iiclr-17676	406	4	supra	supra	PROPN
iiclr-17676	406	5	note	note	PROPN
iiclr-17676	406	6	119	119	NUM
iiclr-17676	406	7	,	,	PUNCT
iiclr-17676	406	8	pmbl	pmbl	NOUN
iiclr-17676	406	9	.	.	PUNCT
iiclr-17676	406	10	,	,	PUNCT
iiclr-17676	406	11	para	para	PROPN
iiclr-17676	406	12	.	.	PROPN
iiclr-17676	406	13	8	8	NUM
iiclr-17676	406	14	(	(	PUNCT
iiclr-17676	406	15	emphasis	emphasis	NOUN
iiclr-17676	406	16	added	add	VERB
iiclr-17676	406	17	)	)	PUNCT
iiclr-17676	406	18	.	.	PUNCT
iiclr-17676	407	1	135	135	NUM
iiclr-17676	407	2	.	.	PUNCT
iiclr-17676	408	1	see	see	VERB
iiclr-17676	408	2	i	i	PRON
iiclr-17676	408	3	d.	d.	PROPN
iiclr-17676	408	4	136	136	NUM
iiclr-17676	408	5	.	.	PUNCT
iiclr-17676	409	1	european	european	PROPN
iiclr-17676	409	2	union	union	PROPN
iiclr-17676	409	3	savings	saving	NOUN
iiclr-17676	409	4	,	,	PUNCT
iiclr-17676	409	5	supra	supra	PROPN
iiclr-17676	409	6	note	note	PROPN
iiclr-17676	409	7	133	133	NUM
iiclr-17676	409	8	,	,	PUNCT
iiclr-17676	409	9	sec	sec	PROPN
iiclr-17676	409	10	.	.	PROPN
iiclr-17676	409	11	8.2.3	8.2.3	NUM
iiclr-17676	409	12	-	-	SYM
iiclr-17676	409	13	4	4	NUM
iiclr-17676	409	14	.	.	NOUN
iiclr-17676	409	15	137	137	NUM
iiclr-17676	409	16	.	.	PUNCT
iiclr-17676	410	1	i	i	PRON
iiclr-17676	410	2	d.	d.	PROPN
iiclr-17676	410	3	sec	sec	PROPN
iiclr-17676	410	4	.	.	PUNCT
iiclr-17676	411	1	8.2.3	8.2.3	NUM
iiclr-17676	411	2	.	.	PUNCT
iiclr-17676	412	1	138	138	NUM
iiclr-17676	412	2	.	.	PUNCT
iiclr-17676	413	1	i	i	PRON
iiclr-17676	413	2	d.	d.	PROPN
iiclr-17676	413	3	139	139	NUM
iiclr-17676	413	4	.	.	PUNCT
iiclr-17676	414	1	i	i	PRON
iiclr-17676	414	2	d.	d.	PROPN
iiclr-17676	414	3	sec	sec	PROPN
iiclr-17676	414	4	.	.	PROPN
iiclr-17676	415	1	8.2.4	8.2.4	NUM
iiclr-17676	415	2	.	.	NOUN
iiclr-17676	415	3	140	140	NUM
iiclr-17676	415	4	.	.	PUNCT
iiclr-17676	416	1	i	i	PRON
iiclr-17676	416	2	d.	d.	PROPN
iiclr-17676	416	3	sec	sec	PROPN
iiclr-17676	416	4	.	.	PROPN
iiclr-17676	417	1	8.2	8.2	NUM
iiclr-17676	417	2	.	.	NOUN
iiclr-17676	417	3	141	141	NUM
iiclr-17676	417	4	.	.	PUNCT
iiclr-17676	418	1	european	european	PROPN
iiclr-17676	418	2	union	union	PROPN
iiclr-17676	418	3	savings	saving	NOUN
iiclr-17676	418	4	,	,	PUNCT
iiclr-17676	418	5	supra	supra	PROPN
iiclr-17676	418	6	note	note	PROPN
iiclr-17676	418	7	133	133	NUM
iiclr-17676	418	8	,	,	PUNCT
iiclr-17676	418	9	sec	sec	PROPN
iiclr-17676	418	10	.	.	NOUN
iiclr-17676	418	11	8.2.1	8.2.1	NUM
iiclr-17676	418	12	-	-	SYM
iiclr-17676	418	13	2	2	NUM
iiclr-17676	418	14	.	.	NUM
iiclr-17676	418	15	142	142	NUM
iiclr-17676	418	16	.	.	PUNCT
iiclr-17676	419	1	i	i	PRON
iiclr-17676	419	2	d.	d.	PROPN
iiclr-17676	419	3	143	143	NUM
iiclr-17676	419	4	.	.	PUNCT
iiclr-17676	420	1	palan	palan	PROPN
iiclr-17676	420	2	et	et	PROPN
iiclr-17676	420	3	al	al	PROPN
iiclr-17676	420	4	.	.	PROPN
iiclr-17676	420	5	,	,	PUNCT
iiclr-17676	420	6	supra	supra	PROPN
iiclr-17676	420	7	note	note	NOUN
iiclr-17676	420	8	3	3	NUM
iiclr-17676	420	9	,	,	PUNCT
iiclr-17676	420	10	at	at	ADP
iiclr-17676	420	11	88	88	NUM
iiclr-17676	420	12	.	.	PUNCT
iiclr-17676	421	1	144	144	NUM
iiclr-17676	421	2	.	.	PUNCT
iiclr-17676	422	1	i	i	PRON
iiclr-17676	422	2	d.	d.	NOUN
iiclr-17676	422	3	206	206	NUM
iiclr-17676	423	1	[	[	X
iiclr-17676	423	2	vol	vol	NOUN
iiclr-17676	423	3	.	.	PUNCT
iiclr-17676	424	1	22:1	22:1	NUM
iiclr-17676	424	2	2012	2012	NUM
iiclr-17676	424	3	]	]	PUNCT
iiclr-17676	424	4	auto	auto	NOUN
iiclr-17676	424	5	info	info	NOUN
iiclr-17676	424	6	exch	exch	PROPN
iiclr-17676	424	7	as	as	ADP
iiclr-17676	424	8	multi	multi	X
iiclr-17676	424	9	soln	soln	NOUN
iiclr-17676	424	10	to	to	PART
iiclr-17676	424	11	tax	tax	NOUN
iiclr-17676	424	12	havens	haven	NOUN
iiclr-17676	424	13	exchange	exchange	VERB
iiclr-17676	424	14	.	.	PUNCT
iiclr-17676	425	1	145	145	NUM
iiclr-17676	426	1	the	the	DET
iiclr-17676	426	2	directive	directive	NOUN
iiclr-17676	426	3	requires	require	VERB
iiclr-17676	426	4	non	non	ADJ
iiclr-17676	426	5	-	-	ADJ
iiclr-17676	426	6	participating	participating	ADJ
iiclr-17676	426	7	countries	country	NOUN
iiclr-17676	426	8	to	to	PART
iiclr-17676	426	9	"	"	PUNCT
iiclr-17676	426	10	levy	levy	VERB
iiclr-17676	426	11	a	a	DET
iiclr-17676	426	12	withholding	withholding	NOUN
iiclr-17676	426	13	tax	tax	NOUN
iiclr-17676	426	14	at	at	ADP
iiclr-17676	426	15	a	a	DET
iiclr-17676	426	16	rate	rate	NOUN
iiclr-17676	426	17	of	of	ADP
iiclr-17676	426	18	15	15	NUM
iiclr-17676	426	19	%	%	NOUN
iiclr-17676	426	20	during	during	ADP
iiclr-17676	426	21	the	the	DET
iiclr-17676	426	22	first	first	ADJ
iiclr-17676	426	23	three	three	NUM
iiclr-17676	426	24	years	year	NOUN
iiclr-17676	426	25	of	of	ADP
iiclr-17676	426	26	the	the	DET
iiclr-17676	426	27	transitional	transitional	ADJ
iiclr-17676	426	28	period	period	NOUN
iiclr-17676	426	29	,	,	PUNCT
iiclr-17676	426	30	20	20	NUM
iiclr-17676	426	31	%	%	NOUN
iiclr-17676	426	32	for	for	ADP
iiclr-17676	426	33	the	the	DET
iiclr-17676	426	34	subsequent	subsequent	ADJ
iiclr-17676	426	35	three	three	NUM
iiclr-17676	426	36	years	year	NOUN
iiclr-17676	426	37	and	and	CCONJ
iiclr-17676	426	38	35	35	NUM
iiclr-17676	426	39	%	%	NOUN
iiclr-17676	426	40	thereafter	thereafter	ADV
iiclr-17676	426	41	.	.	PUNCT
iiclr-17676	426	42	'	'	PUNCT
iiclr-17676	427	1	'	'	PUNCT
iiclr-17676	428	1	146	146	NUM
iiclr-17676	428	2	further	far	ADV
iiclr-17676	428	3	,	,	PUNCT
iiclr-17676	428	4	it	it	PRON
iiclr-17676	428	5	directs	direct	VERB
iiclr-17676	428	6	these	these	DET
iiclr-17676	428	7	states	state	NOUN
iiclr-17676	428	8	to	to	PART
iiclr-17676	428	9	"	"	PUNCT
iiclr-17676	428	10	retain	retain	VERB
iiclr-17676	428	11	25	25	NUM
iiclr-17676	428	12	%	%	NOUN
iiclr-17676	428	13	of	of	ADP
iiclr-17676	428	14	their	their	PRON
iiclr-17676	428	15	revenue	revenue	NOUN
iiclr-17676	428	16	and	and	CCONJ
iiclr-17676	428	17	transfer	transfer	VERB
iiclr-17676	428	18	75	75	NUM
iiclr-17676	428	19	%	%	NOUN
iiclr-17676	428	20	of	of	ADP
iiclr-17676	428	21	the	the	DET
iiclr-17676	428	22	revenue	revenue	NOUN
iiclr-17676	428	23	to	to	ADP
iiclr-17676	428	24	the	the	DET
iiclr-17676	428	25	member	member	NOUN
iiclr-17676	428	26	state	state	NOUN
iiclr-17676	428	27	of	of	ADP
iiclr-17676	428	28	residence	residence	NOUN
iiclr-17676	428	29	of	of	ADP
iiclr-17676	428	30	the	the	DET
iiclr-17676	428	31	beneficial	beneficial	ADJ
iiclr-17676	428	32	owner	owner	NOUN
iiclr-17676	428	33	of	of	ADP
iiclr-17676	428	34	the	the	DET
iiclr-17676	428	35	interest	interest	NOUN
iiclr-17676	428	36	.	.	PUNCT
iiclr-17676	429	1	"	"	PUNCT
iiclr-17676	429	2	,	,	PUNCT
iiclr-17676	429	3	47	47	NUM
iiclr-17676	429	4	the	the	DET
iiclr-17676	429	5	withholding	withholding	NOUN
iiclr-17676	429	6	tax	tax	NOUN
iiclr-17676	429	7	is	be	AUX
iiclr-17676	429	8	intended	intend	VERB
iiclr-17676	429	9	to	to	PART
iiclr-17676	429	10	be	be	AUX
iiclr-17676	429	11	an	an	DET
iiclr-17676	429	12	alternative	alternative	NOUN
iiclr-17676	429	13	to	to	ADP
iiclr-17676	429	14	automatic	automatic	ADJ
iiclr-17676	429	15	information	information	NOUN
iiclr-17676	429	16	exchange	exchange	NOUN
iiclr-17676	429	17	,	,	PUNCT
iiclr-17676	429	18	but	but	CCONJ
iiclr-17676	429	19	in	in	ADP
iiclr-17676	429	20	practice	practice	NOUN
iiclr-17676	429	21	,	,	PUNCT
iiclr-17676	429	22	it	it	PRON
iiclr-17676	429	23	does	do	AUX
iiclr-17676	429	24	not	not	PART
iiclr-17676	429	25	provide	provide	VERB
iiclr-17676	429	26	parties	party	NOUN
iiclr-17676	429	27	with	with	ADP
iiclr-17676	429	28	a	a	DET
iiclr-17676	429	29	viable	viable	ADJ
iiclr-17676	429	30	alternative	alternative	NOUN
iiclr-17676	429	31	.	.	PUNCT
iiclr-17676	430	1	in	in	ADP
iiclr-17676	430	2	2010	2010	NUM
iiclr-17676	430	3	the	the	DET
iiclr-17676	430	4	average	average	ADJ
iiclr-17676	430	5	top	top	ADJ
iiclr-17676	430	6	personal	personal	ADJ
iiclr-17676	430	7	income	income	NOUN
iiclr-17676	430	8	tax	tax	NOUN
iiclr-17676	430	9	rate	rate	NOUN
iiclr-17676	430	10	in	in	ADP
iiclr-17676	430	11	the	the	DET
iiclr-17676	430	12	eu	eu	PROPN
iiclr-17676	430	13	was	be	AUX
iiclr-17676	430	14	37.5%.148	37.5%.148	NOUN
iiclr-17676	430	15	thus	thus	ADV
iiclr-17676	430	16	,	,	PUNCT
iiclr-17676	430	17	even	even	ADV
iiclr-17676	430	18	after	after	ADP
iiclr-17676	430	19	the	the	DET
iiclr-17676	430	20	withholding	withholding	NOUN
iiclr-17676	430	21	tax	tax	NOUN
iiclr-17676	430	22	increases	increase	NOUN
iiclr-17676	430	23	to	to	ADP
iiclr-17676	430	24	the	the	DET
iiclr-17676	430	25	savings	saving	NOUN
iiclr-17676	430	26	directive	directive	NOUN
iiclr-17676	430	27	's	's	PART
iiclr-17676	430	28	35	35	NUM
iiclr-17676	430	29	%	%	NOUN
iiclr-17676	430	30	ceiling	ceiling	NOUN
iiclr-17676	430	31	,	,	PUNCT
iiclr-17676	430	32	a	a	DET
iiclr-17676	430	33	member	member	NOUN
iiclr-17676	430	34	state	state	NOUN
iiclr-17676	430	35	of	of	ADP
iiclr-17676	430	36	residence	residence	NOUN
iiclr-17676	430	37	would	would	AUX
iiclr-17676	430	38	only	only	ADV
iiclr-17676	430	39	receive	receive	VERB
iiclr-17676	430	40	an	an	DET
iiclr-17676	430	41	effective	effective	ADJ
iiclr-17676	430	42	tax	tax	NOUN
iiclr-17676	430	43	rate	rate	NOUN
iiclr-17676	430	44	of	of	ADP
iiclr-17676	430	45	26.25%,149	26.25%,149	NUM
iiclr-17676	430	46	well	well	ADV
iiclr-17676	430	47	below	below	ADP
iiclr-17676	430	48	the	the	DET
iiclr-17676	430	49	eu	eu	PROPN
iiclr-17676	430	50	average	average	NOUN
iiclr-17676	430	51	.	.	PUNCT
iiclr-17676	431	1	by	by	ADP
iiclr-17676	431	2	choosing	choose	VERB
iiclr-17676	431	3	the	the	DET
iiclr-17676	431	4	withholding	withholding	NOUN
iiclr-17676	431	5	tax	tax	NOUN
iiclr-17676	431	6	instead	instead	ADV
iiclr-17676	431	7	of	of	ADP
iiclr-17676	431	8	automatic	automatic	ADJ
iiclr-17676	431	9	information	information	NOUN
iiclr-17676	431	10	exchange	exchange	NOUN
iiclr-17676	431	11	member	member	NOUN
iiclr-17676	431	12	states	state	NOUN
iiclr-17676	431	13	of	of	ADP
iiclr-17676	431	14	residence	residence	NOUN
iiclr-17676	431	15	stand	stand	VERB
iiclr-17676	431	16	to	to	PART
iiclr-17676	431	17	lose	lose	VERB
iiclr-17676	431	18	an	an	DET
iiclr-17676	431	19	average	average	NOUN
iiclr-17676	431	20	of	of	ADP
iiclr-17676	431	21	11.25%15	11.25%15	NUM
iiclr-17676	431	22	°	°	NUM
iiclr-17676	431	23	in	in	ADP
iiclr-17676	431	24	tax	tax	NOUN
iiclr-17676	431	25	otherwise	otherwise	ADV
iiclr-17676	431	26	owed	owe	VERB
iiclr-17676	431	27	to	to	ADP
iiclr-17676	431	28	them	they	PRON
iiclr-17676	431	29	.	.	PUNCT
iiclr-17676	432	1	moreover	moreover	ADV
iiclr-17676	432	2	,	,	PUNCT
iiclr-17676	432	3	since	since	SCONJ
iiclr-17676	432	4	one	one	NUM
iiclr-17676	432	5	of	of	ADP
iiclr-17676	432	6	the	the	DET
iiclr-17676	432	7	primary	primary	ADJ
iiclr-17676	432	8	benefits	benefit	NOUN
iiclr-17676	432	9	of	of	ADP
iiclr-17676	432	10	holding	hold	VERB
iiclr-17676	432	11	assets	asset	NOUN
iiclr-17676	432	12	in	in	ADP
iiclr-17676	432	13	an	an	DET
iiclr-17676	432	14	outside	outside	ADJ
iiclr-17676	432	15	jurisdiction	jurisdiction	NOUN
iiclr-17676	432	16	is	be	AUX
iiclr-17676	432	17	the	the	DET
iiclr-17676	432	18	reduction	reduction	NOUN
iiclr-17676	432	19	in	in	ADP
iiclr-17676	432	20	tax	tax	NOUN
iiclr-17676	432	21	liability	liability	NOUN
iiclr-17676	432	22	owed	owe	VERB
iiclr-17676	432	23	to	to	ADP
iiclr-17676	432	24	the	the	DET
iiclr-17676	432	25	jurisdiction	jurisdiction	NOUN
iiclr-17676	432	26	of	of	ADP
iiclr-17676	432	27	residence	residence	NOUN
iiclr-17676	432	28	,	,	PUNCT
iiclr-17676	432	29	intuition151	intuition151	PROPN
iiclr-17676	432	30	suggests	suggest	VERB
iiclr-17676	432	31	that	that	SCONJ
iiclr-17676	432	32	the	the	DET
iiclr-17676	432	33	vast	vast	ADJ
iiclr-17676	432	34	majority	majority	NOUN
iiclr-17676	432	35	of	of	ADP
iiclr-17676	432	36	beneficial	beneficial	ADJ
iiclr-17676	432	37	owners	owner	NOUN
iiclr-17676	432	38	are	be	AUX
iiclr-17676	432	39	subject	subject	ADJ
iiclr-17676	432	40	to	to	ADP
iiclr-17676	432	41	high	high	ADJ
iiclr-17676	432	42	personal	personal	ADJ
iiclr-17676	432	43	income	income	NOUN
iiclr-17676	432	44	tax	tax	NOUN
iiclr-17676	432	45	rates	rate	NOUN
iiclr-17676	432	46	in	in	ADP
iiclr-17676	432	47	their	their	PRON
iiclr-17676	432	48	member	member	NOUN
iiclr-17676	432	49	state	state	NOUN
iiclr-17676	432	50	of	of	ADP
iiclr-17676	432	51	residence	residence	NOUN
iiclr-17676	432	52	.	.	PUNCT
iiclr-17676	433	1	152	152	NUM
iiclr-17676	433	2	as	as	ADP
iiclr-17676	433	3	a	a	DET
iiclr-17676	433	4	result	result	NOUN
iiclr-17676	433	5	,	,	PUNCT
iiclr-17676	433	6	beneficial	beneficial	ADJ
iiclr-17676	433	7	owners	owner	NOUN
iiclr-17676	433	8	are	be	AUX
iiclr-17676	433	9	presumably	presumably	ADV
iiclr-17676	433	10	more	more	ADV
iiclr-17676	433	11	likely	likely	ADJ
iiclr-17676	433	12	to	to	PART
iiclr-17676	433	13	be	be	AUX
iiclr-17676	433	14	residents	resident	NOUN
iiclr-17676	433	15	of	of	ADP
iiclr-17676	433	16	member	member	NOUN
iiclr-17676	433	17	states	state	NOUN
iiclr-17676	433	18	with	with	ADP
iiclr-17676	433	19	top	top	ADJ
iiclr-17676	433	20	personal	personal	ADJ
iiclr-17676	433	21	income	income	NOUN
iiclr-17676	433	22	tax	tax	NOUN
iiclr-17676	433	23	rates	rate	NOUN
iiclr-17676	433	24	greater	great	ADJ
iiclr-17676	433	25	than	than	ADP
iiclr-17676	433	26	the	the	DET
iiclr-17676	433	27	eu	eu	PROPN
iiclr-17676	433	28	average	average	NOUN
iiclr-17676	433	29	.	.	PUNCT
iiclr-17676	434	1	even	even	ADV
iiclr-17676	434	2	at	at	ADP
iiclr-17676	434	3	37.5	37.5	NUM
iiclr-17676	434	4	%	%	NOUN
iiclr-17676	434	5	,	,	PUNCT
iiclr-17676	434	6	beneficial	beneficial	ADJ
iiclr-17676	434	7	owners	owner	NOUN
iiclr-17676	434	8	stand	stand	VERB
iiclr-17676	434	9	to	to	PART
iiclr-17676	434	10	save	save	VERB
iiclr-17676	434	11	2.5	2.5	NUM
iiclr-17676	434	12	%	%	NOUN
iiclr-17676	434	13	in	in	ADP
iiclr-17676	434	14	tax	tax	NOUN
iiclr-17676	434	15	by	by	ADP
iiclr-17676	434	16	subjecting	subject	VERB
iiclr-17676	434	17	themselves	themselves	PRON
iiclr-17676	434	18	to	to	ADP
iiclr-17676	434	19	the	the	DET
iiclr-17676	434	20	savings	saving	NOUN
iiclr-17676	434	21	directive	directive	NOUN
iiclr-17676	434	22	's	's	PART
iiclr-17676	434	23	35	35	NUM
iiclr-17676	434	24	%	%	NOUN
iiclr-17676	434	25	withholding	withholding	NOUN
iiclr-17676	434	26	tax	tax	NOUN
iiclr-17676	434	27	rather	rather	ADV
iiclr-17676	434	28	than	than	ADP
iiclr-17676	434	29	the	the	DET
iiclr-17676	434	30	top	top	ADJ
iiclr-17676	434	31	personal	personal	ADJ
iiclr-17676	434	32	income	income	NOUN
iiclr-17676	434	33	tax	tax	NOUN
iiclr-17676	434	34	rate	rate	NOUN
iiclr-17676	434	35	of	of	ADP
iiclr-17676	434	36	their	their	PRON
iiclr-17676	434	37	member	member	NOUN
iiclr-17676	434	38	state	state	NOUN
iiclr-17676	434	39	of	of	ADP
iiclr-17676	434	40	residence	residence	NOUN
iiclr-17676	434	41	.	.	PUNCT
iiclr-17676	435	1	depending	depend	VERB
iiclr-17676	435	2	on	on	ADP
iiclr-17676	435	3	the	the	DET
iiclr-17676	435	4	amount	amount	NOUN
iiclr-17676	435	5	of	of	ADP
iiclr-17676	435	6	assets	asset	NOUN
iiclr-17676	435	7	being	be	AUX
iiclr-17676	435	8	held	hold	VERB
iiclr-17676	435	9	,	,	PUNCT
iiclr-17676	435	10	2.5	2.5	NUM
iiclr-17676	435	11	%	%	NOUN
iiclr-17676	435	12	in	in	ADP
iiclr-17676	435	13	tax	tax	NOUN
iiclr-17676	435	14	savings	saving	NOUN
iiclr-17676	435	15	alone	alone	ADV
iiclr-17676	435	16	could	could	AUX
iiclr-17676	435	17	justify	justify	VERB
iiclr-17676	435	18	the	the	DET
iiclr-17676	435	19	use	use	NOUN
iiclr-17676	435	20	of	of	ADP
iiclr-17676	435	21	an	an	DET
iiclr-17676	435	22	outside	outside	ADJ
iiclr-17676	435	23	jurisdiction	jurisdiction	NOUN
iiclr-17676	435	24	-	-	PUNCT
iiclr-17676	435	25	and	and	CCONJ
iiclr-17676	435	26	some	some	DET
iiclr-17676	435	27	tax	tax	NOUN
iiclr-17676	435	28	evaders	evader	NOUN
iiclr-17676	435	29	could	could	AUX
iiclr-17676	435	30	save	save	VERB
iiclr-17676	435	31	more	more	ADJ
iiclr-17676	435	32	.	.	PUNCT
iiclr-17676	436	1	for	for	ADP
iiclr-17676	436	2	example	example	NOUN
iiclr-17676	436	3	,	,	PUNCT
iiclr-17676	436	4	residents	resident	NOUN
iiclr-17676	436	5	of	of	ADP
iiclr-17676	436	6	sweden	sweden	PROPN
iiclr-17676	436	7	,	,	PUNCT
iiclr-17676	436	8	which	which	PRON
iiclr-17676	436	9	imposes	impose	VERB
iiclr-17676	436	10	a	a	DET
iiclr-17676	436	11	top	top	ADJ
iiclr-17676	436	12	personal	personal	ADJ
iiclr-17676	436	13	income	income	NOUN
iiclr-17676	436	14	145	145	NUM
iiclr-17676	436	15	.	.	PUNCT
iiclr-17676	437	1	european	european	PROPN
iiclr-17676	437	2	union	union	PROPN
iiclr-17676	437	3	savings	saving	NOUN
iiclr-17676	437	4	,	,	PUNCT
iiclr-17676	437	5	supra	supra	PROPN
iiclr-17676	437	6	note	note	PROPN
iiclr-17676	437	7	133	133	NUM
iiclr-17676	437	8	,	,	PUNCT
iiclr-17676	437	9	sec	sec	PROPN
iiclr-17676	437	10	.	.	PROPN
iiclr-17676	437	11	3.2	3.2	NUM
iiclr-17676	437	12	.	.	X
iiclr-17676	437	13	146	146	NUM
iiclr-17676	437	14	.	.	PUNCT
iiclr-17676	438	1	savings	saving	NOUN
iiclr-17676	438	2	directive	directive	NOUN
iiclr-17676	438	3	,	,	PUNCT
iiclr-17676	438	4	supra	supra	PROPN
iiclr-17676	438	5	note	note	PROPN
iiclr-17676	438	6	119	119	NUM
iiclr-17676	438	7	,	,	PUNCT
iiclr-17676	438	8	art	art	NOUN
iiclr-17676	438	9	.	.	PUNCT
iiclr-17676	439	1	11	11	NUM
iiclr-17676	439	2	,	,	PUNCT
iiclr-17676	439	3	para	para	NOUN
iiclr-17676	439	4	.	.	PUNCT
iiclr-17676	440	1	1	1	NUM
iiclr-17676	440	2	.	.	X
iiclr-17676	441	1	147	147	NUM
iiclr-17676	441	2	.	.	PUNCT
iiclr-17676	442	1	i	i	PRON
iiclr-17676	442	2	d.	d.	PROPN
iiclr-17676	442	3	art	art	PROPN
iiclr-17676	442	4	.	.	PUNCT
iiclr-17676	443	1	12	12	NUM
iiclr-17676	443	2	,	,	PUNCT
iiclr-17676	443	3	para	para	NOUN
iiclr-17676	443	4	.	.	PUNCT
iiclr-17676	444	1	1	1	NUM
iiclr-17676	444	2	.	.	NUM
iiclr-17676	444	3	148	148	NUM
iiclr-17676	444	4	.	.	PUNCT
iiclr-17676	445	1	european	european	PROPN
iiclr-17676	445	2	comm'n	comm'n	PROPN
iiclr-17676	445	3	,	,	PUNCT
iiclr-17676	445	4	taxaion	taxaion	NOUN
iiclr-17676	445	5	trends	trend	NOUN
iiclr-17676	445	6	in	in	ADP
iiclr-17676	445	7	the	the	DET
iiclr-17676	445	8	european	european	PROPN
iiclr-17676	445	9	union	union	PROPN
iiclr-17676	445	10	,	,	PUNCT
iiclr-17676	445	11	at	at	ADP
iiclr-17676	445	12	8	8	NUM
iiclr-17676	445	13	(	(	PUNCT
iiclr-17676	445	14	2010	2010	NUM
iiclr-17676	445	15	)	)	PUNCT
iiclr-17676	445	16	,	,	PUNCT
iiclr-17676	445	17	available	available	ADJ
iiclr-17676	445	18	at	at	ADP
iiclr-17676	445	19	http://ec.europa.eu/taxationcustoms/resources/documents/taxation/geninfo/	http://ec.europa.eu/taxationcustoms/resources/documents/taxation/geninfo/	PROPN
iiclr-17676	445	20	economic	economic	ADJ
iiclr-17676	445	21	analysis	analysis	NOUN
iiclr-17676	445	22	/	/	SYM
iiclr-17676	445	23	tax	tax	NOUN
iiclr-17676	445	24	structures/2010/2010_mainresults	structures/2010/2010_mainresult	NOUN
iiclr-17676	445	25	en.pdf	en.pdf	PROPN
iiclr-17676	445	26	.	.	PUNCT
iiclr-17676	446	1	the	the	DET
iiclr-17676	446	2	highest	high	ADJ
iiclr-17676	446	3	top	top	ADJ
iiclr-17676	446	4	personal	personal	ADJ
iiclr-17676	446	5	income	income	NOUN
iiclr-17676	446	6	tax	tax	NOUN
iiclr-17676	446	7	rate	rate	NOUN
iiclr-17676	446	8	was	be	AUX
iiclr-17676	446	9	56	56	NUM
iiclr-17676	446	10	%	%	NOUN
iiclr-17676	446	11	(	(	PUNCT
iiclr-17676	446	12	sweden	sweden	PROPN
iiclr-17676	446	13	)	)	PUNCT
iiclr-17676	446	14	and	and	CCONJ
iiclr-17676	446	15	the	the	DET
iiclr-17676	446	16	lowest	low	ADJ
iiclr-17676	446	17	was	be	AUX
iiclr-17676	446	18	10	10	NUM
iiclr-17676	446	19	%	%	NOUN
iiclr-17676	446	20	(	(	PUNCT
iiclr-17676	446	21	bulgaria	bulgaria	PROPN
iiclr-17676	446	22	)	)	PUNCT
iiclr-17676	446	23	.	.	PUNCT
iiclr-17676	447	1	i	i	PRON
iiclr-17676	447	2	d.	d.	PROPN
iiclr-17676	447	3	at	at	ADP
iiclr-17676	447	4	8	8	NUM
iiclr-17676	447	5	,	,	PUNCT
iiclr-17676	447	6	graph	graph	NOUN
iiclr-17676	447	7	3	3	NUM
iiclr-17676	447	8	.	.	PUNCT
iiclr-17676	448	1	the	the	DET
iiclr-17676	448	2	countries	country	NOUN
iiclr-17676	448	3	included	include	VERB
iiclr-17676	448	4	in	in	ADP
iiclr-17676	448	5	the	the	DET
iiclr-17676	448	6	average	average	NOUN
iiclr-17676	448	7	are	be	AUX
iiclr-17676	448	8	:	:	PUNCT
iiclr-17676	448	9	austria	austria	PROPN
iiclr-17676	448	10	,	,	PUNCT
iiclr-17676	448	11	belgium	belgium	PROPN
iiclr-17676	448	12	,	,	PUNCT
iiclr-17676	448	13	bulgaria	bulgaria	PROPN
iiclr-17676	448	14	,	,	PUNCT
iiclr-17676	448	15	cyprus	cyprus	PROPN
iiclr-17676	448	16	,	,	PUNCT
iiclr-17676	448	17	czech	czech	PROPN
iiclr-17676	448	18	republic	republic	NOUN
iiclr-17676	448	19	,	,	PUNCT
iiclr-17676	448	20	denmark	denmark	PROPN
iiclr-17676	448	21	,	,	PUNCT
iiclr-17676	448	22	estonia	estonia	PROPN
iiclr-17676	448	23	,	,	PUNCT
iiclr-17676	448	24	finland	finland	PROPN
iiclr-17676	448	25	,	,	PUNCT
iiclr-17676	448	26	france	france	PROPN
iiclr-17676	448	27	,	,	PUNCT
iiclr-17676	448	28	germany	germany	PROPN
iiclr-17676	448	29	,	,	PUNCT
iiclr-17676	448	30	greece	greece	PROPN
iiclr-17676	448	31	,	,	PUNCT
iiclr-17676	448	32	hungary	hungary	PROPN
iiclr-17676	448	33	,	,	PUNCT
iiclr-17676	448	34	ireland	ireland	PROPN
iiclr-17676	448	35	,	,	PUNCT
iiclr-17676	448	36	italy	italy	PROPN
iiclr-17676	448	37	,	,	PUNCT
iiclr-17676	448	38	latvia	latvia	PROPN
iiclr-17676	448	39	,	,	PUNCT
iiclr-17676	448	40	lithuania	lithuania	PROPN
iiclr-17676	448	41	,	,	PUNCT
iiclr-17676	448	42	luxembourg	luxembourg	PROPN
iiclr-17676	448	43	,	,	PUNCT
iiclr-17676	448	44	malta	malta	PROPN
iiclr-17676	448	45	,	,	PUNCT
iiclr-17676	448	46	netherlands	netherlands	PROPN
iiclr-17676	448	47	,	,	PUNCT
iiclr-17676	448	48	poland	poland	PROPN
iiclr-17676	448	49	,	,	PUNCT
iiclr-17676	448	50	portugal	portugal	PROPN
iiclr-17676	448	51	,	,	PUNCT
iiclr-17676	448	52	romania	romania	PROPN
iiclr-17676	448	53	,	,	PUNCT
iiclr-17676	448	54	slovakia	slovakia	PROPN
iiclr-17676	448	55	,	,	PUNCT
iiclr-17676	448	56	slovenia	slovenia	PROPN
iiclr-17676	448	57	,	,	PUNCT
iiclr-17676	448	58	spain	spain	PROPN
iiclr-17676	448	59	,	,	PUNCT
iiclr-17676	448	60	sweden	sweden	PROPN
iiclr-17676	448	61	and	and	CCONJ
iiclr-17676	448	62	the	the	DET
iiclr-17676	448	63	united	united	ADJ
iiclr-17676	448	64	kingdom	kingdom	PROPN
iiclr-17676	448	65	.	.	PUNCT
iiclr-17676	449	1	i	i	PRON
iiclr-17676	449	2	d.	d.	PROPN
iiclr-17676	449	3	149	149	NUM
iiclr-17676	449	4	.	.	PUNCT
iiclr-17676	449	5	35	35	NUM
iiclr-17676	449	6	%	%	NOUN
iiclr-17676	449	7	x	x	SYM
iiclr-17676	449	8	75	75	NUM
iiclr-17676	449	9	%	%	NOUN
iiclr-17676	449	10	=	=	NOUN
iiclr-17676	449	11	26.25	26.25	NUM
iiclr-17676	449	12	%	%	NOUN
iiclr-17676	449	13	.	.	PUNCT
iiclr-17676	450	1	150	150	NUM
iiclr-17676	450	2	.	.	PUNCT
iiclr-17676	451	1	37.5	37.5	NUM
iiclr-17676	451	2	%	%	NOUN
iiclr-17676	451	3	26.25	26.25	NUM
iiclr-17676	451	4	%	%	NOUN
iiclr-17676	451	5	=	=	NOUN
iiclr-17676	451	6	11.25	11.25	NUM
iiclr-17676	451	7	%	%	NOUN
iiclr-17676	451	8	.	.	PUNCT
iiclr-17676	452	1	151	151	NUM
iiclr-17676	452	2	.	.	PUNCT
iiclr-17676	453	1	due	due	ADP
iiclr-17676	453	2	to	to	ADP
iiclr-17676	453	3	a	a	DET
iiclr-17676	453	4	lack	lack	NOUN
iiclr-17676	453	5	of	of	ADP
iiclr-17676	453	6	transparency	transparency	NOUN
iiclr-17676	453	7	,	,	PUNCT
iiclr-17676	453	8	information	information	NOUN
iiclr-17676	453	9	about	about	ADP
iiclr-17676	453	10	beneficial	beneficial	ADJ
iiclr-17676	453	11	owners	owner	NOUN
iiclr-17676	453	12	as	as	ADP
iiclr-17676	453	13	a	a	DET
iiclr-17676	453	14	class	class	NOUN
iiclr-17676	453	15	is	be	AUX
iiclr-17676	453	16	largely	largely	ADV
iiclr-17676	453	17	unknown	unknown	ADJ
iiclr-17676	453	18	,	,	PUNCT
iiclr-17676	453	19	and	and	CCONJ
iiclr-17676	453	20	thus	thus	ADV
iiclr-17676	453	21	must	must	AUX
iiclr-17676	453	22	be	be	AUX
iiclr-17676	453	23	logically	logically	ADV
iiclr-17676	453	24	presumed	presume	VERB
iiclr-17676	453	25	or	or	CCONJ
iiclr-17676	453	26	inferred	infer	VERB
iiclr-17676	453	27	.	.	PUNCT
iiclr-17676	454	1	see	see	VERB
iiclr-17676	454	2	supra	supra	PROPN
iiclr-17676	454	3	notes	note	VERB
iiclr-17676	454	4	51	51	NUM
iiclr-17676	454	5	-	-	SYM
iiclr-17676	454	6	53	53	NUM
iiclr-17676	454	7	and	and	CCONJ
iiclr-17676	454	8	accompanying	accompany	VERB
iiclr-17676	454	9	text	text	NOUN
iiclr-17676	454	10	.	.	PUNCT
iiclr-17676	455	1	152	152	NUM
iiclr-17676	455	2	.	.	PUNCT
iiclr-17676	456	1	as	as	ADP
iiclr-17676	456	2	a	a	DET
iiclr-17676	456	3	beneficial	beneficial	ADJ
iiclr-17676	456	4	owner	owner	NOUN
iiclr-17676	456	5	's	's	PART
iiclr-17676	456	6	personal	personal	ADJ
iiclr-17676	456	7	income	income	NOUN
iiclr-17676	456	8	tax	tax	NOUN
iiclr-17676	456	9	rate	rate	NOUN
iiclr-17676	456	10	in	in	ADP
iiclr-17676	456	11	their	their	PRON
iiclr-17676	456	12	jurisdiction	jurisdiction	NOUN
iiclr-17676	456	13	of	of	ADP
iiclr-17676	456	14	residence	residence	NOUN
iiclr-17676	456	15	lowers	lower	NOUN
iiclr-17676	456	16	,	,	PUNCT
iiclr-17676	456	17	so	so	ADV
iiclr-17676	456	18	to	to	PART
iiclr-17676	456	19	does	do	VERB
iiclr-17676	456	20	the	the	DET
iiclr-17676	456	21	beneficial	beneficial	ADJ
iiclr-17676	456	22	owner	owner	NOUN
iiclr-17676	456	23	's	's	PART
iiclr-17676	456	24	derived	derived	ADJ
iiclr-17676	456	25	benefit	benefit	NOUN
iiclr-17676	456	26	from	from	ADP
iiclr-17676	456	27	holding	hold	VERB
iiclr-17676	456	28	assets	asset	NOUN
iiclr-17676	456	29	in	in	ADP
iiclr-17676	456	30	an	an	DET
iiclr-17676	456	31	outside	outside	ADJ
iiclr-17676	456	32	jurisdiction	jurisdiction	NOUN
iiclr-17676	456	33	.	.	PUNCT
iiclr-17676	457	1	207	207	NUM
iiclr-17676	457	2	ind	ind	NOUN
iiclr-17676	457	3	.	.	PUNCT
iiclr-17676	458	1	int'l	int'l	PROPN
iiclr-17676	458	2	&	&	CCONJ
iiclr-17676	458	3	comp	comp	PROPN
iiclr-17676	458	4	.	.	PUNCT
iiclr-17676	459	1	l.	l.	PROPN
iiclr-17676	459	2	rev	rev	PROPN
iiclr-17676	459	3	.	.	PROPN
iiclr-17676	459	4	tax	tax	NOUN
iiclr-17676	459	5	rate	rate	NOUN
iiclr-17676	459	6	of	of	ADP
iiclr-17676	459	7	56%,153	56%,153	NUM
iiclr-17676	459	8	would	would	AUX
iiclr-17676	459	9	stand	stand	VERB
iiclr-17676	459	10	to	to	PART
iiclr-17676	459	11	save	save	VERB
iiclr-17676	459	12	21%154	21%154	NUM
iiclr-17676	459	13	in	in	ADP
iiclr-17676	459	14	tax	tax	NOUN
iiclr-17676	459	15	on	on	ADP
iiclr-17676	459	16	interest	interest	NOUN
iiclr-17676	459	17	income	income	NOUN
iiclr-17676	459	18	by	by	ADP
iiclr-17676	459	19	holding	hold	VERB
iiclr-17676	459	20	their	their	PRON
iiclr-17676	459	21	assets	asset	NOUN
iiclr-17676	459	22	in	in	ADP
iiclr-17676	459	23	an	an	DET
iiclr-17676	459	24	outside	outside	ADJ
iiclr-17676	459	25	jurisdiction	jurisdiction	NOUN
iiclr-17676	459	26	.	.	PUNCT
iiclr-17676	460	1	by	by	ADP
iiclr-17676	460	2	accepting	accept	VERB
iiclr-17676	460	3	its	its	PRON
iiclr-17676	460	4	portion	portion	NOUN
iiclr-17676	460	5	of	of	ADP
iiclr-17676	460	6	the	the	DET
iiclr-17676	460	7	withholding	withholding	NOUN
iiclr-17676	460	8	tax	tax	NOUN
iiclr-17676	460	9	rather	rather	ADV
iiclr-17676	460	10	than	than	ADP
iiclr-17676	460	11	receiving	receive	VERB
iiclr-17676	460	12	information	information	NOUN
iiclr-17676	460	13	exchanged	exchange	VERB
iiclr-17676	460	14	automatically	automatically	ADV
iiclr-17676	460	15	,	,	PUNCT
iiclr-17676	460	16	sweden	sweden	PROPN
iiclr-17676	460	17	would	would	AUX
iiclr-17676	460	18	stand	stand	VERB
iiclr-17676	460	19	to	to	PART
iiclr-17676	460	20	lose	lose	VERB
iiclr-17676	460	21	29.75%'55	29.75%'55	NUM
iiclr-17676	460	22	in	in	ADP
iiclr-17676	460	23	tax	tax	NOUN
iiclr-17676	460	24	that	that	PRON
iiclr-17676	460	25	would	would	AUX
iiclr-17676	460	26	otherwise	otherwise	ADV
iiclr-17676	460	27	be	be	AUX
iiclr-17676	460	28	owed	owe	VERB
iiclr-17676	460	29	.	.	PUNCT
iiclr-17676	461	1	thus	thus	ADV
iiclr-17676	461	2	,	,	PUNCT
iiclr-17676	461	3	while	while	SCONJ
iiclr-17676	461	4	the	the	DET
iiclr-17676	461	5	withholding	withholding	NOUN
iiclr-17676	461	6	tax	tax	NOUN
iiclr-17676	461	7	may	may	AUX
iiclr-17676	461	8	make	make	VERB
iiclr-17676	461	9	tax	tax	NOUN
iiclr-17676	461	10	evasion	evasion	NOUN
iiclr-17676	461	11	less	less	ADV
iiclr-17676	461	12	attractive	attractive	ADJ
iiclr-17676	461	13	,	,	PUNCT
iiclr-17676	461	14	tax	tax	NOUN
iiclr-17676	461	15	evaders	evader	NOUN
iiclr-17676	461	16	could	could	AUX
iiclr-17676	461	17	still	still	ADV
iiclr-17676	461	18	realize	realize	VERB
iiclr-17676	461	19	substantial	substantial	ADJ
iiclr-17676	461	20	tax	tax	NOUN
iiclr-17676	461	21	savings	saving	NOUN
iiclr-17676	461	22	by	by	ADP
iiclr-17676	461	23	opting	opt	VERB
iiclr-17676	461	24	for	for	ADP
iiclr-17676	461	25	the	the	DET
iiclr-17676	461	26	withholding	withholding	NOUN
iiclr-17676	461	27	tax	tax	NOUN
iiclr-17676	461	28	rather	rather	ADV
iiclr-17676	461	29	than	than	ADP
iiclr-17676	461	30	automatic	automatic	ADJ
iiclr-17676	461	31	information	information	NOUN
iiclr-17676	461	32	exchange	exchange	NOUN
iiclr-17676	461	33	.	.	PUNCT
iiclr-17676	462	1	the	the	DET
iiclr-17676	462	2	savings	saving	NOUN
iiclr-17676	462	3	directive	directive	NOUN
iiclr-17676	462	4	also	also	ADV
iiclr-17676	462	5	suffers	suffer	VERB
iiclr-17676	462	6	from	from	ADP
iiclr-17676	462	7	the	the	DET
iiclr-17676	462	8	inability	inability	NOUN
iiclr-17676	462	9	to	to	PART
iiclr-17676	462	10	extend	extend	VERB
iiclr-17676	462	11	to	to	ADP
iiclr-17676	462	12	tax	tax	NOUN
iiclr-17676	462	13	havens	haven	NOUN
iiclr-17676	462	14	outside	outside	ADP
iiclr-17676	462	15	of	of	ADP
iiclr-17676	462	16	the	the	DET
iiclr-17676	462	17	eu	eu	PROPN
iiclr-17676	462	18	.	.	PROPN
iiclr-17676	462	19	156	156	NUM
iiclr-17676	462	20	the	the	DET
iiclr-17676	462	21	eu	eu	PROPN
iiclr-17676	462	22	has	have	AUX
iiclr-17676	462	23	asked	ask	VERB
iiclr-17676	462	24	singapore	singapore	PROPN
iiclr-17676	462	25	,	,	PUNCT
iiclr-17676	462	26	hong	hong	PROPN
iiclr-17676	462	27	kong	kong	PROPN
iiclr-17676	462	28	,	,	PUNCT
iiclr-17676	462	29	macao	macao	PROPN
iiclr-17676	462	30	,	,	PUNCT
iiclr-17676	462	31	bermuda	bermuda	NOUN
iiclr-17676	462	32	,	,	PUNCT
iiclr-17676	462	33	and	and	CCONJ
iiclr-17676	462	34	barbados	barbado	NOUN
iiclr-17676	462	35	to	to	PART
iiclr-17676	462	36	participate	participate	VERB
iiclr-17676	462	37	,	,	PUNCT
iiclr-17676	462	38	but	but	CCONJ
iiclr-17676	462	39	thus	thus	ADV
iiclr-17676	462	40	far	far	ADV
iiclr-17676	462	41	these	these	DET
iiclr-17676	462	42	countries	country	NOUN
iiclr-17676	462	43	have	have	AUX
iiclr-17676	462	44	declined	decline	VERB
iiclr-17676	462	45	.	.	PUNCT
iiclr-17676	463	1	5	5	NUM
iiclr-17676	463	2	7	7	NUM
iiclr-17676	463	3	as	as	ADV
iiclr-17676	463	4	long	long	ADV
iiclr-17676	463	5	as	as	SCONJ
iiclr-17676	463	6	there	there	PRON
iiclr-17676	463	7	are	be	VERB
iiclr-17676	463	8	other	other	ADJ
iiclr-17676	463	9	tax	tax	NOUN
iiclr-17676	463	10	havens	haven	NOUN
iiclr-17676	463	11	willing	willing	ADJ
iiclr-17676	463	12	and	and	CCONJ
iiclr-17676	463	13	able	able	ADJ
iiclr-17676	463	14	to	to	PART
iiclr-17676	463	15	accept	accept	VERB
iiclr-17676	463	16	the	the	DET
iiclr-17676	463	17	assets	asset	NOUN
iiclr-17676	463	18	of	of	ADP
iiclr-17676	463	19	tax	tax	NOUN
iiclr-17676	463	20	evaders	evader	NOUN
iiclr-17676	463	21	held	hold	VERB
iiclr-17676	463	22	in	in	ADP
iiclr-17676	463	23	jurisdictions	jurisdiction	NOUN
iiclr-17676	463	24	subject	subject	ADJ
iiclr-17676	463	25	to	to	ADP
iiclr-17676	463	26	the	the	DET
iiclr-17676	463	27	savings	saving	NOUN
iiclr-17676	463	28	directive	directive	NOUN
iiclr-17676	463	29	,	,	PUNCT
iiclr-17676	463	30	the	the	DET
iiclr-17676	463	31	assets	asset	NOUN
iiclr-17676	463	32	will	will	AUX
iiclr-17676	463	33	simply	simply	ADV
iiclr-17676	463	34	shift	shift	VERB
iiclr-17676	463	35	outside	outside	ADP
iiclr-17676	463	36	the	the	DET
iiclr-17676	463	37	reach	reach	NOUN
iiclr-17676	463	38	of	of	ADP
iiclr-17676	463	39	the	the	DET
iiclr-17676	463	40	eu	eu	PROPN
iiclr-17676	463	41	.	.	PROPN
iiclr-17676	463	42	58	58	NUM
iiclr-17676	463	43	overall	overall	NOUN
iiclr-17676	463	44	,	,	PUNCT
iiclr-17676	463	45	the	the	DET
iiclr-17676	463	46	eu	eu	PROPN
iiclr-17676	463	47	's	's	PART
iiclr-17676	463	48	intent	intent	NOUN
iiclr-17676	463	49	to	to	PART
iiclr-17676	463	50	support	support	VERB
iiclr-17676	463	51	transparency	transparency	NOUN
iiclr-17676	463	52	and	and	CCONJ
iiclr-17676	463	53	the	the	DET
iiclr-17676	463	54	effective	effective	ADJ
iiclr-17676	463	55	exchange	exchange	NOUN
iiclr-17676	463	56	of	of	ADP
iiclr-17676	463	57	information	information	NOUN
iiclr-17676	463	58	on	on	ADP
iiclr-17676	463	59	a	a	DET
iiclr-17676	463	60	multilateral	multilateral	ADJ
iiclr-17676	463	61	basis	basis	NOUN
iiclr-17676	463	62	is	be	AUX
iiclr-17676	463	63	optimal	optimal	ADJ
iiclr-17676	463	64	,	,	PUNCT
iiclr-17676	463	65	albeit	albeit	SCONJ
iiclr-17676	463	66	on	on	ADP
iiclr-17676	463	67	a	a	DET
iiclr-17676	463	68	suboptimal	suboptimal	ADJ
iiclr-17676	463	69	scale	scale	NOUN
iiclr-17676	463	70	.	.	PUNCT
iiclr-17676	464	1	iv	iv	X
iiclr-17676	464	2	.	.	PUNCT
iiclr-17676	464	3	comparative	comparative	ADJ
iiclr-17676	464	4	analysis	analysis	NOUN
iiclr-17676	464	5	and	and	CCONJ
iiclr-17676	464	6	recommendation	recommendation	NOUN
iiclr-17676	464	7	a.	a.	NOUN
iiclr-17676	464	8	comparative	comparative	PROPN
iiclr-17676	464	9	analysis	analysis	NOUN
iiclr-17676	464	10	the	the	DET
iiclr-17676	464	11	main	main	ADJ
iiclr-17676	464	12	similarity	similarity	NOUN
iiclr-17676	464	13	between	between	ADP
iiclr-17676	464	14	the	the	DET
iiclr-17676	464	15	oecd	oecd	PROPN
iiclr-17676	464	16	initiative	initiative	NOUN
iiclr-17676	464	17	and	and	CCONJ
iiclr-17676	464	18	the	the	DET
iiclr-17676	464	19	eu	eu	PROPN
iiclr-17676	464	20	initiative	initiative	NOUN
iiclr-17676	464	21	is	be	AUX
iiclr-17676	464	22	their	their	PRON
iiclr-17676	464	23	acknowledgement	acknowledgement	NOUN
iiclr-17676	464	24	that	that	SCONJ
iiclr-17676	464	25	transparency	transparency	NOUN
iiclr-17676	464	26	and	and	CCONJ
iiclr-17676	464	27	exchange	exchange	NOUN
iiclr-17676	464	28	of	of	ADP
iiclr-17676	464	29	information	information	NOUN
iiclr-17676	464	30	are	be	AUX
iiclr-17676	464	31	paramount	paramount	ADJ
iiclr-17676	464	32	to	to	ADP
iiclr-17676	464	33	curbing	curb	VERB
iiclr-17676	464	34	tax	tax	NOUN
iiclr-17676	464	35	havens	haven	NOUN
iiclr-17676	464	36	.	.	PUNCT
iiclr-17676	465	1	159	159	NUM
iiclr-17676	465	2	their	their	PRON
iiclr-17676	465	3	biggest	big	ADJ
iiclr-17676	465	4	difference	difference	NOUN
iiclr-17676	465	5	is	be	AUX
iiclr-17676	465	6	that	that	SCONJ
iiclr-17676	465	7	the	the	DET
iiclr-17676	465	8	model	model	NOUN
iiclr-17676	465	9	agreement	agreement	NOUN
iiclr-17676	465	10	does	do	AUX
iiclr-17676	465	11	not	not	PART
iiclr-17676	465	12	require	require	VERB
iiclr-17676	465	13	the	the	DET
iiclr-17676	465	14	automatic	automatic	ADJ
iiclr-17676	465	15	exchange	exchange	NOUN
iiclr-17676	465	16	of	of	ADP
iiclr-17676	465	17	information	information	NOUN
iiclr-17676	465	18	while	while	SCONJ
iiclr-17676	465	19	the	the	DET
iiclr-17676	465	20	savings	saving	NOUN
iiclr-17676	465	21	directive	directive	NOUN
iiclr-17676	465	22	does	do	VERB
iiclr-17676	465	23	.	.	PUNCT
iiclr-17676	465	24	160	160	NUM
iiclr-17676	465	25	on	on	ADP
iiclr-17676	465	26	the	the	DET
iiclr-17676	465	27	surface	surface	NOUN
iiclr-17676	465	28	,	,	PUNCT
iiclr-17676	465	29	this	this	DET
iiclr-17676	465	30	distinction	distinction	NOUN
iiclr-17676	465	31	may	may	AUX
iiclr-17676	465	32	appear	appear	VERB
iiclr-17676	465	33	to	to	PART
iiclr-17676	465	34	be	be	AUX
iiclr-17676	465	35	of	of	ADP
iiclr-17676	465	36	little	little	ADJ
iiclr-17676	465	37	consequence	consequence	NOUN
iiclr-17676	465	38	,	,	PUNCT
iiclr-17676	465	39	but	but	CCONJ
iiclr-17676	465	40	its	its	PRON
iiclr-17676	465	41	impact	impact	NOUN
iiclr-17676	465	42	on	on	ADP
iiclr-17676	465	43	the	the	DET
iiclr-17676	465	44	initiatives	initiative	NOUN
iiclr-17676	465	45	'	'	PART
iiclr-17676	465	46	common	common	ADJ
iiclr-17676	465	47	goals	goal	NOUN
iiclr-17676	465	48	reveals	reveal	VERB
iiclr-17676	465	49	the	the	DET
iiclr-17676	465	50	ideality	ideality	NOUN
iiclr-17676	465	51	of	of	ADP
iiclr-17676	465	52	automatic	automatic	ADJ
iiclr-17676	465	53	information	information	NOUN
iiclr-17676	465	54	exchange	exchange	NOUN
iiclr-17676	465	55	.	.	PUNCT
iiclr-17676	466	1	in	in	ADP
iiclr-17676	466	2	order	order	NOUN
iiclr-17676	466	3	for	for	ADP
iiclr-17676	466	4	a	a	DET
iiclr-17676	466	5	tax	tax	NOUN
iiclr-17676	466	6	-	-	PUNCT
iiclr-17676	466	7	evading	evade	VERB
iiclr-17676	466	8	individual	individual	NOUN
iiclr-17676	466	9	's	's	PART
iiclr-17676	466	10	host	host	NOUN
iiclr-17676	466	11	nation	nation	NOUN
iiclr-17676	466	12	'	'	PART
iiclr-17676	466	13	6	6	NUM
iiclr-17676	466	14	'	'	PUNCT
iiclr-17676	466	15	to	to	PART
iiclr-17676	466	16	request	request	VERB
iiclr-17676	466	17	relevant	relevant	ADJ
iiclr-17676	466	18	information	information	NOUN
iiclr-17676	466	19	,	,	PUNCT
iiclr-17676	466	20	the	the	DET
iiclr-17676	466	21	host	host	NOUN
iiclr-17676	466	22	nation	nation	NOUN
iiclr-17676	466	23	must	must	AUX
iiclr-17676	466	24	first	first	ADV
iiclr-17676	466	25	know	know	VERB
iiclr-17676	466	26	that	that	SCONJ
iiclr-17676	466	27	the	the	DET
iiclr-17676	466	28	individual	individual	NOUN
iiclr-17676	466	29	is	be	AUX
iiclr-17676	466	30	evading	evade	VERB
iiclr-17676	466	31	taxes	taxis	NOUN
iiclr-17676	466	32	.	.	PUNCT
iiclr-17676	467	1	162	162	NUM
iiclr-17676	467	2	but	but	CCONJ
iiclr-17676	467	3	with	with	ADP
iiclr-17676	467	4	the	the	DET
iiclr-17676	467	5	secrecy	secrecy	NOUN
iiclr-17676	467	6	laws	law	NOUN
iiclr-17676	467	7	currently	currently	ADV
iiclr-17676	467	8	in	in	ADP
iiclr-17676	467	9	place	place	NOUN
iiclr-17676	467	10	in	in	ADP
iiclr-17676	467	11	many	many	ADJ
iiclr-17676	467	12	tax	tax	NOUN
iiclr-17676	467	13	havens	haven	NOUN
iiclr-17676	467	14	,	,	PUNCT
iiclr-17676	467	15	the	the	DET
iiclr-17676	467	16	153	153	NUM
iiclr-17676	467	17	.	.	PUNCT
iiclr-17676	468	1	european	european	PROPN
iiclr-17676	468	2	comm'n	comm'n	PROPN
iiclr-17676	468	3	,	,	PUNCT
iiclr-17676	468	4	supra	supra	PROPN
iiclr-17676	468	5	note	note	PROPN
iiclr-17676	468	6	148	148	NUM
iiclr-17676	468	7	,	,	PUNCT
iiclr-17676	468	8	at	at	ADP
iiclr-17676	468	9	9	9	NUM
iiclr-17676	468	10	.	.	PUNCT
iiclr-17676	469	1	sweden	sweden	PROPN
iiclr-17676	469	2	has	have	VERB
iiclr-17676	469	3	the	the	DET
iiclr-17676	469	4	highest	high	ADJ
iiclr-17676	469	5	top	top	ADJ
iiclr-17676	469	6	personal	personal	ADJ
iiclr-17676	469	7	income	income	NOUN
iiclr-17676	469	8	tax	tax	NOUN
iiclr-17676	469	9	rate	rate	NOUN
iiclr-17676	469	10	of	of	ADP
iiclr-17676	469	11	any	any	DET
iiclr-17676	469	12	european	european	PROPN
iiclr-17676	469	13	union	union	PROPN
iiclr-17676	469	14	country	country	NOUN
iiclr-17676	469	15	.	.	PUNCT
iiclr-17676	470	1	see	see	VERB
iiclr-17676	470	2	i	i	PRON
iiclr-17676	470	3	d.	d.	PROPN
iiclr-17676	470	4	at	at	ADP
iiclr-17676	470	5	8	8	NUM
iiclr-17676	470	6	,	,	PUNCT
iiclr-17676	470	7	graph	graph	NOUN
iiclr-17676	470	8	3	3	NUM
iiclr-17676	470	9	.	.	NOUN
iiclr-17676	470	10	154	154	NUM
iiclr-17676	470	11	.	.	PUNCT
iiclr-17676	471	1	56	56	NUM
iiclr-17676	471	2	%	%	NOUN
iiclr-17676	471	3	35	35	NUM
iiclr-17676	471	4	%	%	NOUN
iiclr-17676	471	5	=	=	NOUN
iiclr-17676	471	6	21	21	NUM
iiclr-17676	471	7	%	%	NOUN
iiclr-17676	471	8	.	.	PUNCT
iiclr-17676	472	1	155	155	NUM
iiclr-17676	472	2	.	.	PUNCT
iiclr-17676	473	1	56	56	NUM
iiclr-17676	473	2	%	%	NOUN
iiclr-17676	473	3	26.25	26.25	NUM
iiclr-17676	473	4	%	%	NOUN
iiclr-17676	473	5	=	=	NOUN
iiclr-17676	473	6	29.75	29.75	NUM
iiclr-17676	473	7	%	%	NOUN
iiclr-17676	473	8	.	.	PUNCT
iiclr-17676	474	1	156	156	NUM
iiclr-17676	474	2	.	.	PUNCT
iiclr-17676	475	1	see	see	VERB
iiclr-17676	475	2	european	european	PROPN
iiclr-17676	475	3	union	union	PROPN
iiclr-17676	475	4	savings	saving	NOUN
iiclr-17676	475	5	,	,	PUNCT
iiclr-17676	475	6	supra	supra	PROPN
iiclr-17676	475	7	note	note	PROPN
iiclr-17676	475	8	133	133	NUM
iiclr-17676	475	9	,	,	PUNCT
iiclr-17676	475	10	sec	sec	PROPN
iiclr-17676	475	11	.	.	PROPN
iiclr-17676	475	12	8.2.5	8.2.5	NUM
iiclr-17676	475	13	.	.	PUNCT
iiclr-17676	476	1	157	157	NUM
iiclr-17676	476	2	.	.	PUNCT
iiclr-17676	477	1	i	i	PRON
iiclr-17676	477	2	d.	d.	PROPN
iiclr-17676	477	3	sec	sec	PROPN
iiclr-17676	477	4	.	.	PROPN
iiclr-17676	478	1	2.4	2.4	NUM
iiclr-17676	478	2	.	.	X
iiclr-17676	479	1	158	158	X
iiclr-17676	479	2	.	.	PUNCT
iiclr-17676	480	1	see	see	VERB
iiclr-17676	480	2	generally	generally	ADV
iiclr-17676	480	3	dean	dean	ADJ
iiclr-17676	480	4	,	,	PUNCT
iiclr-17676	480	5	supra	supra	PROPN
iiclr-17676	480	6	note	note	PROPN
iiclr-17676	480	7	94	94	NUM
iiclr-17676	480	8	,	,	PUNCT
iiclr-17676	480	9	at	at	ADP
iiclr-17676	480	10	958	958	NUM
iiclr-17676	480	11	.	.	PUNCT
iiclr-17676	480	12	159	159	NUM
iiclr-17676	480	13	.	.	PUNCT
iiclr-17676	481	1	compare	compare	ADJ
iiclr-17676	481	2	manual	manual	NOUN
iiclr-17676	481	3	,	,	PUNCT
iiclr-17676	481	4	supra	supra	PROPN
iiclr-17676	481	5	note	note	NOUN
iiclr-17676	481	6	91	91	NUM
iiclr-17676	481	7	,	,	PUNCT
iiclr-17676	481	8	ch	ch	NOUN
iiclr-17676	481	9	.	.	PROPN
iiclr-17676	481	10	iii	iii	PROPN
iiclr-17676	481	11	,	,	PUNCT
iiclr-17676	481	12	para	para	NOUN
iiclr-17676	481	13	.	.	PROPN
iiclr-17676	481	14	6	6	NUM
iiclr-17676	481	15	,	,	PUNCT
iiclr-17676	481	16	with	with	ADP
iiclr-17676	481	17	savings	saving	NOUN
iiclr-17676	481	18	directive	directive	NOUN
iiclr-17676	481	19	,	,	PUNCT
iiclr-17676	481	20	supra	supra	PROPN
iiclr-17676	481	21	note	note	PROPN
iiclr-17676	481	22	119	119	NUM
iiclr-17676	481	23	,	,	PUNCT
iiclr-17676	481	24	paras	paras	X
iiclr-17676	481	25	.	.	PUNCT
iiclr-17676	482	1	14	14	NUM
iiclr-17676	482	2	-	-	SYM
iiclr-17676	482	3	16	16	NUM
iiclr-17676	482	4	.	.	PUNCT
iiclr-17676	483	1	160	160	NUM
iiclr-17676	483	2	.	.	PUNCT
iiclr-17676	483	3	compare	compare	ADJ
iiclr-17676	483	4	manual	manual	NOUN
iiclr-17676	483	5	,	,	PUNCT
iiclr-17676	483	6	supra	supra	PROPN
iiclr-17676	483	7	note	note	NOUN
iiclr-17676	483	8	91	91	NUM
iiclr-17676	483	9	,	,	PUNCT
iiclr-17676	483	10	ch	ch	NOUN
iiclr-17676	483	11	.	.	PROPN
iiclr-17676	483	12	iii	iii	PROPN
iiclr-17676	483	13	,	,	PUNCT
iiclr-17676	483	14	para	para	NOUN
iiclr-17676	483	15	.	.	PROPN
iiclr-17676	483	16	39	39	NUM
iiclr-17676	483	17	,	,	PUNCT
iiclr-17676	483	18	with	with	ADP
iiclr-17676	483	19	savings	saving	NOUN
iiclr-17676	483	20	directive	directive	NOUN
iiclr-17676	483	21	,	,	PUNCT
iiclr-17676	483	22	supra	supra	PROPN
iiclr-17676	483	23	note	note	PROPN
iiclr-17676	483	24	119	119	NUM
iiclr-17676	483	25	,	,	PUNCT
iiclr-17676	483	26	para	para	NOUN
iiclr-17676	483	27	.	.	PUNCT
iiclr-17676	484	1	15	15	NUM
iiclr-17676	484	2	.	.	X
iiclr-17676	484	3	161	161	NUM
iiclr-17676	484	4	.	.	PUNCT
iiclr-17676	485	1	for	for	ADP
iiclr-17676	485	2	the	the	DET
iiclr-17676	485	3	purposes	purpose	NOUN
iiclr-17676	485	4	of	of	ADP
iiclr-17676	485	5	this	this	DET
iiclr-17676	485	6	note	note	NOUN
iiclr-17676	485	7	,	,	PUNCT
iiclr-17676	485	8	"	"	PUNCT
iiclr-17676	485	9	host	host	NOUN
iiclr-17676	485	10	nation	nation	NOUN
iiclr-17676	485	11	"	"	PUNCT
iiclr-17676	485	12	means	mean	VERB
iiclr-17676	485	13	the	the	DET
iiclr-17676	485	14	tax	tax	NOUN
iiclr-17676	485	15	evader	evader	NOUN
iiclr-17676	485	16	's	's	PART
iiclr-17676	485	17	country	country	NOUN
iiclr-17676	485	18	of	of	ADP
iiclr-17676	485	19	residence	residence	NOUN
iiclr-17676	485	20	.	.	PUNCT
iiclr-17676	486	1	162	162	NUM
iiclr-17676	486	2	.	.	PUNCT
iiclr-17676	487	1	tax	tax	NOUN
iiclr-17676	487	2	justice	justice	NOUN
iiclr-17676	487	3	network	network	PROPN
iiclr-17676	487	4	,	,	PUNCT
iiclr-17676	487	5	supra	supra	PROPN
iiclr-17676	487	6	note	note	PROPN
iiclr-17676	487	7	109	109	NUM
iiclr-17676	487	8	,	,	PUNCT
iiclr-17676	487	9	sec	sec	PROPN
iiclr-17676	487	10	.	.	PROPN
iiclr-17676	487	11	5.1	5.1	NUM
iiclr-17676	487	12	.	.	NOUN
iiclr-17676	487	13	208	208	NUM
iiclr-17676	488	1	[	[	X
iiclr-17676	488	2	vol	vol	NOUN
iiclr-17676	488	3	.	.	PUNCT
iiclr-17676	489	1	22:1	22:1	NUM
iiclr-17676	489	2	2012	2012	NUM
iiclr-17676	489	3	]	]	PUNCT
iiclr-17676	489	4	auto	auto	NOUN
iiclr-17676	489	5	info	info	NOUN
iiclr-17676	489	6	exch	exch	PROPN
iiclr-17676	489	7	as	as	ADP
iiclr-17676	489	8	multi	multi	X
iiclr-17676	489	9	soln	soln	NOUN
iiclr-17676	489	10	to	to	PART
iiclr-17676	489	11	tax	tax	VERB
iiclr-17676	489	12	havens	haven	NOUN
iiclr-17676	489	13	probability	probability	NOUN
iiclr-17676	489	14	of	of	ADP
iiclr-17676	489	15	the	the	DET
iiclr-17676	489	16	host	host	NOUN
iiclr-17676	489	17	nation	nation	NOUN
iiclr-17676	489	18	learning	learning	NOUN
iiclr-17676	489	19	of	of	ADP
iiclr-17676	489	20	the	the	DET
iiclr-17676	489	21	tax	tax	NOUN
iiclr-17676	489	22	evasion	evasion	NOUN
iiclr-17676	489	23	is	be	AUX
iiclr-17676	489	24	very	very	ADV
iiclr-17676	489	25	remote	remote	ADJ
iiclr-17676	489	26	.	.	PUNCT
iiclr-17676	490	1	"	"	PUNCT
iiclr-17676	490	2	'	'	PUNCT
iiclr-17676	490	3	"	"	PUNCT
iiclr-17676	490	4	bank	bank	NOUN
iiclr-17676	490	5	accounts	account	NOUN
iiclr-17676	490	6	in	in	ADP
iiclr-17676	490	7	bank	bank	NOUN
iiclr-17676	490	8	secrecy	secrecy	NOUN
iiclr-17676	490	9	jurisdictions	jurisdiction	NOUN
iiclr-17676	490	10	are	be	AUX
iiclr-17676	490	11	ideal	ideal	ADJ
iiclr-17676	490	12	for	for	ADP
iiclr-17676	490	13	concealment	concealment	NOUN
iiclr-17676	490	14	of	of	ADP
iiclr-17676	490	15	illegally	illegally	ADV
iiclr-17676	490	16	earned	earn	VERB
iiclr-17676	490	17	funds	fund	NOUN
iiclr-17676	490	18	...	...	PUNCT
iiclr-17676	490	19	or	or	CCONJ
iiclr-17676	490	20	[	[	X
iiclr-17676	490	21	other	other	ADJ
iiclr-17676	490	22	]	]	PUNCT
iiclr-17676	490	23	funds	fund	NOUN
iiclr-17676	490	24	that	that	PRON
iiclr-17676	490	25	represent	represent	VERB
iiclr-17676	490	26	unreported	unreported	ADJ
iiclr-17676	490	27	income	income	NOUN
iiclr-17676	490	28	in	in	ADP
iiclr-17676	490	29	the	the	DET
iiclr-17676	490	30	residence	residence	NOUN
iiclr-17676	490	31	country	country	NOUN
iiclr-17676	490	32	.	.	PUNCT
iiclr-17676	491	1	even	even	ADV
iiclr-17676	491	2	if	if	SCONJ
iiclr-17676	491	3	the	the	DET
iiclr-17676	491	4	source	source	NOUN
iiclr-17676	491	5	of	of	ADP
iiclr-17676	491	6	funds	fund	NOUN
iiclr-17676	491	7	is	be	AUX
iiclr-17676	491	8	completely	completely	ADV
iiclr-17676	491	9	legitimate	legitimate	ADJ
iiclr-17676	491	10	,	,	PUNCT
iiclr-17676	491	11	future	future	ADJ
iiclr-17676	491	12	earnings	earning	NOUN
iiclr-17676	491	13	can	can	AUX
iiclr-17676	491	14	be	be	AUX
iiclr-17676	491	15	concealed	conceal	VERB
iiclr-17676	491	16	from	from	ADP
iiclr-17676	491	17	the	the	DET
iiclr-17676	491	18	home	home	NOUN
iiclr-17676	491	19	country	country	NOUN
iiclr-17676	491	20	's	's	PART
iiclr-17676	491	21	taxes	taxis	NOUN
iiclr-17676	491	22	.	.	PUNCT
iiclr-17676	492	1	"	"	PUNCT
iiclr-17676	492	2	'	'	PUNCT
iiclr-17676	492	3	64	64	NUM
iiclr-17676	492	4	as	as	ADP
iiclr-17676	492	5	a	a	DET
iiclr-17676	492	6	result	result	NOUN
iiclr-17676	492	7	,	,	PUNCT
iiclr-17676	492	8	request	request	NOUN
iiclr-17676	492	9	-	-	PUNCT
iiclr-17676	492	10	based	base	VERB
iiclr-17676	492	11	exchange	exchange	NOUN
iiclr-17676	492	12	of	of	ADP
iiclr-17676	492	13	information	information	NOUN
iiclr-17676	492	14	is	be	AUX
iiclr-17676	492	15	neither	neither	CCONJ
iiclr-17676	492	16	effective	effective	ADJ
iiclr-17676	492	17	nor	nor	CCONJ
iiclr-17676	492	18	transparent	transparent	ADJ
iiclr-17676	492	19	.	.	PUNCT
iiclr-17676	493	1	the	the	DET
iiclr-17676	493	2	oecd	oecd	PROPN
iiclr-17676	493	3	may	may	AUX
iiclr-17676	493	4	point	point	VERB
iiclr-17676	493	5	to	to	ADP
iiclr-17676	493	6	the	the	DET
iiclr-17676	493	7	511	511	NUM
iiclr-17676	493	8	tieas	tiea	NOUN
iiclr-17676	493	9	as	as	ADP
iiclr-17676	493	10	progress	progress	NOUN
iiclr-17676	493	11	,	,	PUNCT
iiclr-17676	493	12	but	but	CCONJ
iiclr-17676	493	13	because	because	SCONJ
iiclr-17676	493	14	the	the	DET
iiclr-17676	493	15	tieas	tiea	NOUN
iiclr-17676	493	16	only	only	ADV
iiclr-17676	493	17	require	require	VERB
iiclr-17676	493	18	information	information	NOUN
iiclr-17676	493	19	exchange	exchange	NOUN
iiclr-17676	493	20	upon	upon	SCONJ
iiclr-17676	493	21	request,1	request,1	NOUN
iiclr-17676	493	22	65	65	NUM
iiclr-17676	493	23	the	the	DET
iiclr-17676	493	24	relationship	relationship	NOUN
iiclr-17676	493	25	between	between	ADP
iiclr-17676	493	26	the	the	DET
iiclr-17676	493	27	tax	tax	NOUN
iiclr-17676	493	28	haven	haven	NOUN
iiclr-17676	493	29	and	and	CCONJ
iiclr-17676	493	30	the	the	DET
iiclr-17676	493	31	host	host	NOUN
iiclr-17676	493	32	nation	nation	NOUN
iiclr-17676	493	33	has	have	AUX
iiclr-17676	493	34	not	not	PART
iiclr-17676	493	35	changed	change	VERB
iiclr-17676	493	36	in	in	ADP
iiclr-17676	493	37	a	a	DET
iiclr-17676	493	38	truly	truly	ADV
iiclr-17676	493	39	meaningful	meaningful	ADJ
iiclr-17676	493	40	way	way	NOUN
iiclr-17676	493	41	since	since	SCONJ
iiclr-17676	493	42	the	the	DET
iiclr-17676	493	43	implementation	implementation	NOUN
iiclr-17676	493	44	of	of	ADP
iiclr-17676	493	45	those	those	DET
iiclr-17676	493	46	agreements	agreement	NOUN
iiclr-17676	493	47	.	.	PUNCT
iiclr-17676	494	1	another	another	DET
iiclr-17676	494	2	difference	difference	NOUN
iiclr-17676	494	3	of	of	ADP
iiclr-17676	494	4	consequence	consequence	NOUN
iiclr-17676	494	5	between	between	ADP
iiclr-17676	494	6	the	the	DET
iiclr-17676	494	7	two	two	NUM
iiclr-17676	494	8	initiatives	initiative	NOUN
iiclr-17676	494	9	is	be	AUX
iiclr-17676	494	10	the	the	DET
iiclr-17676	494	11	scope	scope	NOUN
iiclr-17676	494	12	of	of	ADP
iiclr-17676	494	13	authority	authority	NOUN
iiclr-17676	494	14	of	of	ADP
iiclr-17676	494	15	the	the	DET
iiclr-17676	494	16	oecd	oecd	PROPN
iiclr-17676	494	17	and	and	CCONJ
iiclr-17676	494	18	eu	eu	PROPN
iiclr-17676	494	19	.	.	PROPN
iiclr-17676	494	20	since	since	SCONJ
iiclr-17676	494	21	the	the	DET
iiclr-17676	494	22	eu	eu	PROPN
iiclr-17676	494	23	has	have	AUX
iiclr-17676	494	24	limited	limit	VERB
iiclr-17676	494	25	reach	reach	NOUN
iiclr-17676	494	26	,	,	PUNCT
iiclr-17676	494	27	its	its	PRON
iiclr-17676	494	28	ability	ability	NOUN
iiclr-17676	494	29	to	to	PART
iiclr-17676	494	30	prevent	prevent	VERB
iiclr-17676	494	31	tax	tax	NOUN
iiclr-17676	494	32	evasion	evasion	NOUN
iiclr-17676	494	33	is	be	AUX
iiclr-17676	494	34	minimal	minimal	ADJ
iiclr-17676	494	35	;	;	PUNCT
iiclr-17676	494	36	evaders	evader	NOUN
iiclr-17676	494	37	can	can	AUX
iiclr-17676	494	38	simply	simply	ADV
iiclr-17676	494	39	shift	shift	VERB
iiclr-17676	494	40	their	their	PRON
iiclr-17676	494	41	assets	asset	NOUN
iiclr-17676	494	42	to	to	ADP
iiclr-17676	494	43	a	a	DET
iiclr-17676	494	44	jurisdiction	jurisdiction	NOUN
iiclr-17676	494	45	outside	outside	ADP
iiclr-17676	494	46	the	the	DET
iiclr-17676	494	47	eu	eu	PROPN
iiclr-17676	494	48	's	's	PART
iiclr-17676	494	49	sphere	sphere	NOUN
iiclr-17676	494	50	of	of	ADP
iiclr-17676	494	51	influence	influence	NOUN
iiclr-17676	494	52	.	.	PUNCT
iiclr-17676	495	1	166	166	NUM
iiclr-17676	495	2	the	the	DET
iiclr-17676	495	3	oecd	oecd	PROPN
iiclr-17676	495	4	,	,	PUNCT
iiclr-17676	495	5	however	however	ADV
iiclr-17676	495	6	,	,	PUNCT
iiclr-17676	495	7	as	as	ADP
iiclr-17676	495	8	an	an	DET
iiclr-17676	495	9	international	international	ADJ
iiclr-17676	495	10	body	body	NOUN
iiclr-17676	495	11	,	,	PUNCT
iiclr-17676	495	12	has	have	VERB
iiclr-17676	495	13	the	the	DET
iiclr-17676	495	14	influence	influence	NOUN
iiclr-17676	495	15	to	to	PART
iiclr-17676	495	16	facilitate	facilitate	VERB
iiclr-17676	495	17	multilateral	multilateral	ADJ
iiclr-17676	495	18	agreements	agreement	NOUN
iiclr-17676	495	19	for	for	ADP
iiclr-17676	495	20	potentially	potentially	ADV
iiclr-17676	495	21	every	every	DET
iiclr-17676	495	22	nation	nation	NOUN
iiclr-17676	495	23	in	in	ADP
iiclr-17676	495	24	the	the	DET
iiclr-17676	495	25	world	world	NOUN
iiclr-17676	495	26	while	while	SCONJ
iiclr-17676	495	27	avoiding	avoid	VERB
iiclr-17676	495	28	the	the	DET
iiclr-17676	495	29	perception	perception	NOUN
iiclr-17676	495	30	of	of	ADP
iiclr-17676	495	31	an	an	DET
iiclr-17676	495	32	inherent	inherent	ADJ
iiclr-17676	495	33	conflict	conflict	NOUN
iiclr-17676	495	34	of	of	ADP
iiclr-17676	495	35	interest	interest	NOUN
iiclr-17676	495	36	.	.	PUNCT
iiclr-17676	496	1	moreover	moreover	ADV
iiclr-17676	496	2	,	,	PUNCT
iiclr-17676	496	3	as	as	ADP
iiclr-17676	496	4	a	a	DET
iiclr-17676	496	5	nongovernmental	nongovernmental	ADJ
iiclr-17676	496	6	entity	entity	NOUN
iiclr-17676	496	7	,	,	PUNCT
iiclr-17676	496	8	the	the	DET
iiclr-17676	496	9	oecd	oecd	PROPN
iiclr-17676	496	10	can	can	AUX
iiclr-17676	496	11	indirectly	indirectly	ADV
iiclr-17676	496	12	represent	represent	VERB
iiclr-17676	496	13	countries	country	NOUN
iiclr-17676	496	14	'	'	PART
iiclr-17676	496	15	"	"	PUNCT
iiclr-17676	496	16	collective	collective	ADJ
iiclr-17676	496	17	economic	economic	ADJ
iiclr-17676	496	18	interest	interest	NOUN
iiclr-17676	496	19	.	.	PUNCT
iiclr-17676	496	20	"	"	PUNCT
iiclr-17676	497	1	'	'	PUNCT
iiclr-17676	497	2	67	67	NUM
iiclr-17676	497	3	the	the	DET
iiclr-17676	497	4	eu	eu	PROPN
iiclr-17676	497	5	,	,	PUNCT
iiclr-17676	497	6	however	however	ADV
iiclr-17676	497	7	,	,	PUNCT
iiclr-17676	497	8	directly	directly	ADV
iiclr-17676	497	9	represents	represent	VERB
iiclr-17676	497	10	the	the	DET
iiclr-17676	497	11	interests	interest	NOUN
iiclr-17676	497	12	of	of	ADP
iiclr-17676	497	13	only	only	ADV
iiclr-17676	497	14	its	its	PRON
iiclr-17676	497	15	member	member	NOUN
iiclr-17676	497	16	states.168	states.168	VERB
iiclr-17676	497	17	large	large	ADJ
iiclr-17676	497	18	nations	nation	NOUN
iiclr-17676	497	19	such	such	ADJ
iiclr-17676	497	20	as	as	ADP
iiclr-17676	497	21	the	the	DET
iiclr-17676	497	22	united	united	PROPN
iiclr-17676	497	23	states	states	PROPN
iiclr-17676	497	24	might	might	AUX
iiclr-17676	497	25	balk	balk	VERB
iiclr-17676	497	26	at	at	ADP
iiclr-17676	497	27	the	the	DET
iiclr-17676	497	28	idea	idea	NOUN
iiclr-17676	497	29	of	of	ADP
iiclr-17676	497	30	the	the	DET
iiclr-17676	497	31	eu	eu	PROPN
iiclr-17676	497	32	leading	lead	VERB
iiclr-17676	497	33	the	the	DET
iiclr-17676	497	34	world	world	NOUN
iiclr-17676	497	35	in	in	ADP
iiclr-17676	497	36	its	its	PRON
iiclr-17676	497	37	quest	quest	NOUN
iiclr-17676	497	38	to	to	PART
iiclr-17676	497	39	eradicate	eradicate	VERB
iiclr-17676	497	40	harmful	harmful	ADJ
iiclr-17676	497	41	preferential	preferential	ADJ
iiclr-17676	497	42	tax	tax	NOUN
iiclr-17676	497	43	regimes	regime	NOUN
iiclr-17676	497	44	,	,	PUNCT
iiclr-17676	497	45	but	but	CCONJ
iiclr-17676	497	46	a	a	DET
iiclr-17676	497	47	largely	largely	ADV
iiclr-17676	497	48	unaffiliated	unaffiliate	VERB
iiclr-17676	497	49	entity	entity	NOUN
iiclr-17676	497	50	such	such	ADJ
iiclr-17676	497	51	as	as	ADP
iiclr-17676	497	52	the	the	DET
iiclr-17676	497	53	oecd	oecd	PROPN
iiclr-17676	497	54	would	would	AUX
iiclr-17676	497	55	allow	allow	VERB
iiclr-17676	497	56	countries	country	NOUN
iiclr-17676	497	57	to	to	PART
iiclr-17676	497	58	remain	remain	VERB
iiclr-17676	497	59	politically	politically	ADV
iiclr-17676	497	60	neutral	neutral	ADJ
iiclr-17676	497	61	should	should	AUX
iiclr-17676	497	62	the	the	DET
iiclr-17676	497	63	initiative	initiative	NOUN
iiclr-17676	497	64	be	be	AUX
iiclr-17676	497	65	successful	successful	ADJ
iiclr-17676	497	66	.	.	PUNCT
iiclr-17676	498	1	b.	b.	NOUN
iiclr-17676	498	2	recommendations	recommendation	NOUN
iiclr-17676	498	3	it	it	PRON
iiclr-17676	498	4	is	be	AUX
iiclr-17676	498	5	this	this	DET
iiclr-17676	498	6	note	note	NOUN
iiclr-17676	498	7	's	's	PART
iiclr-17676	498	8	recommendation	recommendation	NOUN
iiclr-17676	498	9	that	that	SCONJ
iiclr-17676	498	10	the	the	DET
iiclr-17676	498	11	oecd	oecd	PROPN
iiclr-17676	498	12	adopt	adopt	VERB
iiclr-17676	498	13	a	a	DET
iiclr-17676	498	14	new	new	ADJ
iiclr-17676	498	15	standard	standard	NOUN
iiclr-17676	498	16	modeled	model	VERB
iiclr-17676	498	17	on	on	ADP
iiclr-17676	498	18	the	the	DET
iiclr-17676	498	19	eu	eu	PROPN
iiclr-17676	498	20	's	's	PART
iiclr-17676	498	21	savings	saving	NOUN
iiclr-17676	498	22	directive	directive	NOUN
iiclr-17676	498	23	with	with	ADP
iiclr-17676	498	24	a	a	DET
iiclr-17676	498	25	few	few	ADJ
iiclr-17676	498	26	key	key	ADJ
iiclr-17676	498	27	changes	change	NOUN
iiclr-17676	498	28	.	.	PUNCT
iiclr-17676	499	1	first	first	ADV
iiclr-17676	499	2	,	,	PUNCT
iiclr-17676	499	3	the	the	DET
iiclr-17676	499	4	new	new	ADJ
iiclr-17676	499	5	standard	standard	NOUN
iiclr-17676	499	6	must	must	AUX
iiclr-17676	499	7	have	have	VERB
iiclr-17676	499	8	an	an	DET
iiclr-17676	499	9	inclusive	inclusive	ADJ
iiclr-17676	499	10	definition	definition	NOUN
iiclr-17676	499	11	of	of	ADP
iiclr-17676	499	12	"	"	PUNCT
iiclr-17676	499	13	income	income	NOUN
iiclr-17676	499	14	,	,	PUNCT
iiclr-17676	499	15	"	"	PUNCT
iiclr-17676	499	16	including	include	VERB
iiclr-17676	499	17	all	all	DET
iiclr-17676	499	18	common	common	ADJ
iiclr-17676	499	19	forms	form	NOUN
iiclr-17676	499	20	of	of	ADP
iiclr-17676	499	21	savings	saving	NOUN
iiclr-17676	499	22	income	income	NOUN
iiclr-17676	499	23	,	,	PUNCT
iiclr-17676	499	24	such	such	ADJ
iiclr-17676	499	25	as	as	ADP
iiclr-17676	499	26	interest	interest	NOUN
iiclr-17676	499	27	,	,	PUNCT
iiclr-17676	499	28	dividends	dividend	NOUN
iiclr-17676	499	29	,	,	PUNCT
iiclr-17676	499	30	capital	capital	NOUN
iiclr-17676	499	31	gains	gain	NOUN
iiclr-17676	499	32	,	,	PUNCT
iiclr-17676	499	33	and	and	CCONJ
iiclr-17676	499	34	royalties	royalty	NOUN
iiclr-17676	499	35	.	.	PUNCT
iiclr-17676	500	1	169	169	NUM
iiclr-17676	500	2	this	this	PRON
iiclr-17676	500	3	will	will	AUX
iiclr-17676	500	4	prevent	prevent	VERB
iiclr-17676	500	5	tax	tax	NOUN
iiclr-17676	500	6	evaders	evader	NOUN
iiclr-17676	500	7	from	from	ADP
iiclr-17676	500	8	moving	move	VERB
iiclr-17676	500	9	their	their	PRON
iiclr-17676	500	10	investments	investment	NOUN
iiclr-17676	500	11	into	into	ADP
iiclr-17676	500	12	forms	form	NOUN
iiclr-17676	500	13	not	not	PART
iiclr-17676	500	14	covered	cover	VERB
iiclr-17676	500	15	by	by	ADP
iiclr-17676	500	16	the	the	DET
iiclr-17676	500	17	initiative	initiative	NOUN
iiclr-17676	500	18	.	.	PUNCT
iiclr-17676	501	1	170	170	NUM
iiclr-17676	501	2	in	in	ADP
iiclr-17676	501	3	addition	addition	NOUN
iiclr-17676	501	4	,	,	PUNCT
iiclr-17676	501	5	the	the	DET
iiclr-17676	501	6	new	new	ADJ
iiclr-17676	501	7	standard	standard	NOUN
iiclr-17676	501	8	should	should	AUX
iiclr-17676	501	9	define	define	VERB
iiclr-17676	501	10	asset	asset	NOUN
iiclr-17676	501	11	ownership	ownership	NOUN
iiclr-17676	501	12	to	to	PART
iiclr-17676	501	13	include	include	VERB
iiclr-17676	501	14	recognized	recognize	VERB
iiclr-17676	501	15	business	business	NOUN
iiclr-17676	501	16	entities	entity	NOUN
iiclr-17676	501	17	,	,	PUNCT
iiclr-17676	501	18	such	such	ADJ
iiclr-17676	501	19	as	as	ADP
iiclr-17676	501	20	limited	limited	ADJ
iiclr-17676	501	21	liability	liability	NOUN
iiclr-17676	501	22	partnerships	partnership	NOUN
iiclr-17676	501	23	and	and	CCONJ
iiclr-17676	501	24	trusts	trust	NOUN
iiclr-17676	501	25	.	.	PUNCT
iiclr-17676	502	1	17	17	NUM
iiclr-17676	502	2	this	this	PRON
iiclr-17676	502	3	will	will	AUX
iiclr-17676	502	4	prevent	prevent	VERB
iiclr-17676	502	5	tax	tax	NOUN
iiclr-17676	502	6	evaders	evader	NOUN
iiclr-17676	502	7	from	from	ADP
iiclr-17676	502	8	changing	change	VERB
iiclr-17676	502	9	163	163	NUM
iiclr-17676	502	10	.	.	PUNCT
iiclr-17676	503	1	i	i	PRON
iiclr-17676	503	2	d.	d.	PROPN
iiclr-17676	503	3	sec	sec	PROPN
iiclr-17676	503	4	.	.	PROPN
iiclr-17676	504	1	5.2	5.2	NUM
iiclr-17676	504	2	.	.	NOUN
iiclr-17676	504	3	164	164	NUM
iiclr-17676	504	4	.	.	PUNCT
iiclr-17676	504	5	cynthia	cynthia	PROPN
iiclr-17676	504	6	blum	blum	PROPN
iiclr-17676	504	7	,	,	PUNCT
iiclr-17676	504	8	sharing	share	VERB
iiclr-17676	504	9	bank	bank	NOUN
iiclr-17676	504	10	deposit	deposit	NOUN
iiclr-17676	504	11	information	information	NOUN
iiclr-17676	504	12	with	with	ADP
iiclr-17676	504	13	other	other	ADJ
iiclr-17676	504	14	countries	country	NOUN
iiclr-17676	504	15	:	:	PUNCT
iiclr-17676	504	16	should	should	AUX
iiclr-17676	504	17	tax	tax	VERB
iiclr-17676	504	18	compliance	compliance	NOUN
iiclr-17676	504	19	or	or	CCONJ
iiclr-17676	504	20	privacy	privacy	NOUN
iiclr-17676	504	21	claims	claim	NOUN
iiclr-17676	504	22	prevail	prevail	VERB
iiclr-17676	504	23	?	?	PUNCT
iiclr-17676	504	24	,	,	PUNCT
iiclr-17676	504	25	6	6	NUM
iiclr-17676	504	26	fla	fla	NOUN
iiclr-17676	504	27	.	.	PUNCT
iiclr-17676	505	1	tax	tax	PROPN
iiclr-17676	505	2	rev	rev	PROPN
iiclr-17676	505	3	.	.	PROPN
iiclr-17676	505	4	579	579	NUM
iiclr-17676	505	5	,	,	PUNCT
iiclr-17676	505	6	596	596	NUM
iiclr-17676	505	7	(	(	PUNCT
iiclr-17676	505	8	2004	2004	NUM
iiclr-17676	505	9	)	)	PUNCT
iiclr-17676	505	10	.	.	PUNCT
iiclr-17676	506	1	165	165	NUM
iiclr-17676	506	2	.	.	PUNCT
iiclr-17676	506	3	tax	tax	NOUN
iiclr-17676	506	4	justice	justice	NOUN
iiclr-17676	506	5	network	network	PROPN
iiclr-17676	506	6	,	,	PUNCT
iiclr-17676	506	7	supra	supra	PROPN
iiclr-17676	506	8	note	note	PROPN
iiclr-17676	506	9	109	109	NUM
iiclr-17676	506	10	,	,	PUNCT
iiclr-17676	506	11	sec	sec	PROPN
iiclr-17676	506	12	.	.	PROPN
iiclr-17676	506	13	5.1	5.1	NUM
iiclr-17676	506	14	.	.	X
iiclr-17676	506	15	166	166	NUM
iiclr-17676	506	16	.	.	PUNCT
iiclr-17676	507	1	see	see	VERB
iiclr-17676	507	2	supra	supra	PROPN
iiclr-17676	507	3	notes	note	VERB
iiclr-17676	507	4	156	156	NUM
iiclr-17676	507	5	-	-	SYM
iiclr-17676	507	6	58	58	NUM
iiclr-17676	507	7	and	and	CCONJ
iiclr-17676	507	8	accompanying	accompany	VERB
iiclr-17676	507	9	text	text	NOUN
iiclr-17676	507	10	.	.	PUNCT
iiclr-17676	508	1	167	167	NUM
iiclr-17676	508	2	.	.	PUNCT
iiclr-17676	509	1	sullivan	sullivan	PROPN
iiclr-17676	509	2	,	,	PUNCT
iiclr-17676	509	3	supra	supra	PROPN
iiclr-17676	509	4	note	note	NOUN
iiclr-17676	509	5	52	52	NUM
iiclr-17676	509	6	,	,	PUNCT
iiclr-17676	509	7	at	at	ADP
iiclr-17676	509	8	327	327	NUM
iiclr-17676	509	9	.	.	PUNCT
iiclr-17676	509	10	168	168	NUM
iiclr-17676	509	11	.	.	PUNCT
iiclr-17676	510	1	i	i	PRON
iiclr-17676	510	2	d.	d.	PROPN
iiclr-17676	510	3	169	169	NUM
iiclr-17676	510	4	.	.	PUNCT
iiclr-17676	511	1	see	see	VERB
iiclr-17676	511	2	european	european	PROPN
iiclr-17676	511	3	union	union	PROPN
iiclr-17676	511	4	savings	saving	NOUN
iiclr-17676	511	5	,	,	PUNCT
iiclr-17676	511	6	supra	supra	PROPN
iiclr-17676	511	7	note	note	PROPN
iiclr-17676	511	8	133	133	NUM
iiclr-17676	511	9	,	,	PUNCT
iiclr-17676	511	10	see	see	VERB
iiclr-17676	511	11	.	.	PUNCT
iiclr-17676	512	1	8.2.3	8.2.3	NUM
iiclr-17676	512	2	-	-	SYM
iiclr-17676	512	3	4	4	NUM
iiclr-17676	512	4	.	.	NUM
iiclr-17676	512	5	170	170	NUM
iiclr-17676	512	6	.	.	PUNCT
iiclr-17676	513	1	see	see	VERB
iiclr-17676	513	2	i	i	PRON
iiclr-17676	513	3	d.	d.	PROPN
iiclr-17676	513	4	171	171	NUM
iiclr-17676	513	5	.	.	PUNCT
iiclr-17676	514	1	see	see	VERB
iiclr-17676	514	2	i	i	PROPN
iiclr-17676	514	3	d.	d.	PROPN
iiclr-17676	514	4	sec	sec	PROPN
iiclr-17676	514	5	.	.	PROPN
iiclr-17676	515	1	8.2.1	8.2.1	NUM
iiclr-17676	515	2	-	-	SYM
iiclr-17676	515	3	2	2	NUM
iiclr-17676	515	4	.	.	NOUN
iiclr-17676	515	5	209	209	NUM
iiclr-17676	515	6	ind	ind	NOUN
iiclr-17676	515	7	.	.	PUNCT
iiclr-17676	516	1	int'l	int'l	PROPN
iiclr-17676	516	2	&	&	CCONJ
iiclr-17676	516	3	comp	comp	PROPN
iiclr-17676	516	4	.	.	PUNCT
iiclr-17676	517	1	l.	l.	PROPN
iiclr-17676	517	2	rev	rev	PROPN
iiclr-17676	517	3	.	.	PUNCT
iiclr-17676	518	1	the	the	DET
iiclr-17676	518	2	nature	nature	NOUN
iiclr-17676	518	3	of	of	ADP
iiclr-17676	518	4	their	their	PRON
iiclr-17676	518	5	asset	asset	NOUN
iiclr-17676	518	6	ownership	ownership	NOUN
iiclr-17676	518	7	to	to	ADP
iiclr-17676	518	8	structures	structure	NOUN
iiclr-17676	518	9	beyond	beyond	ADP
iiclr-17676	518	10	the	the	DET
iiclr-17676	518	11	initiative	initiative	NOUN
iiclr-17676	518	12	's	's	PART
iiclr-17676	518	13	scope	scope	NOUN
iiclr-17676	518	14	.	.	PUNCT
iiclr-17676	519	1	172	172	NUM
iiclr-17676	519	2	second	second	ADJ
iiclr-17676	519	3	,	,	PUNCT
iiclr-17676	519	4	the	the	DET
iiclr-17676	519	5	oecd	oecd	PROPN
iiclr-17676	519	6	should	should	AUX
iiclr-17676	519	7	eliminate	eliminate	VERB
iiclr-17676	519	8	the	the	DET
iiclr-17676	519	9	withholding	withholding	NOUN
iiclr-17676	519	10	tax	tax	NOUN
iiclr-17676	519	11	as	as	ADP
iiclr-17676	519	12	an	an	DET
iiclr-17676	519	13	alternative	alternative	NOUN
iiclr-17676	519	14	to	to	ADP
iiclr-17676	519	15	automatic	automatic	ADJ
iiclr-17676	519	16	information	information	NOUN
iiclr-17676	519	17	exchange	exchange	NOUN
iiclr-17676	519	18	.	.	PUNCT
iiclr-17676	520	1	173	173	NUM
iiclr-17676	520	2	this	this	PRON
iiclr-17676	520	3	would	would	AUX
iiclr-17676	520	4	ensure	ensure	VERB
iiclr-17676	520	5	that	that	SCONJ
iiclr-17676	520	6	assets	asset	NOUN
iiclr-17676	520	7	held	hold	VERB
iiclr-17676	520	8	within	within	ADP
iiclr-17676	520	9	any	any	DET
iiclr-17676	520	10	jurisdiction	jurisdiction	NOUN
iiclr-17676	520	11	party	party	NOUN
iiclr-17676	520	12	to	to	ADP
iiclr-17676	520	13	the	the	DET
iiclr-17676	520	14	agreement	agreement	NOUN
iiclr-17676	520	15	are	be	AUX
iiclr-17676	520	16	not	not	PART
iiclr-17676	520	17	evading	evade	VERB
iiclr-17676	520	18	tax.174	tax.174	NOUN
iiclr-17676	520	19	while	while	SCONJ
iiclr-17676	520	20	the	the	DET
iiclr-17676	520	21	withholding	withholding	NOUN
iiclr-17676	520	22	tax	tax	NOUN
iiclr-17676	520	23	guarantees	guarantee	NOUN
iiclr-17676	520	24	that	that	PRON
iiclr-17676	520	25	host	host	NOUN
iiclr-17676	520	26	nations	nation	NOUN
iiclr-17676	520	27	will	will	AUX
iiclr-17676	520	28	receive	receive	VERB
iiclr-17676	520	29	some	some	DET
iiclr-17676	520	30	revenue	revenue	NOUN
iiclr-17676	520	31	from	from	ADP
iiclr-17676	520	32	their	their	PRON
iiclr-17676	520	33	tax	tax	NOUN
iiclr-17676	520	34	evaders	evader	NOUN
iiclr-17676	520	35	,	,	PUNCT
iiclr-17676	520	36	175	175	NUM
iiclr-17676	520	37	eliminating	eliminate	VERB
iiclr-17676	520	38	illegal	illegal	ADJ
iiclr-17676	520	39	tax	tax	NOUN
iiclr-17676	520	40	evasion	evasion	NOUN
iiclr-17676	520	41	,	,	PUNCT
iiclr-17676	520	42	rather	rather	ADV
iiclr-17676	520	43	than	than	ADP
iiclr-17676	520	44	minimizing	minimize	VERB
iiclr-17676	520	45	losses	loss	NOUN
iiclr-17676	520	46	,	,	PUNCT
iiclr-17676	520	47	should	should	AUX
iiclr-17676	520	48	be	be	AUX
iiclr-17676	520	49	the	the	DET
iiclr-17676	520	50	initiative	initiative	NOUN
iiclr-17676	520	51	's	's	PART
iiclr-17676	520	52	goal	goal	NOUN
iiclr-17676	520	53	.	.	PUNCT
iiclr-17676	521	1	the	the	DET
iiclr-17676	521	2	withholding	withholding	NOUN
iiclr-17676	521	3	tax	tax	NOUN
iiclr-17676	521	4	also	also	ADV
iiclr-17676	521	5	serves	serve	VERB
iiclr-17676	521	6	as	as	ADP
iiclr-17676	521	7	a	a	DET
iiclr-17676	521	8	de	de	X
iiclr-17676	521	9	facto	facto	X
iiclr-17676	521	10	tax	tax	NOUN
iiclr-17676	521	11	floor	floor	NOUN
iiclr-17676	521	12	,	,	PUNCT
iiclr-17676	521	13	inviting	invite	VERB
iiclr-17676	521	14	accusations	accusation	NOUN
iiclr-17676	521	15	that	that	SCONJ
iiclr-17676	521	16	the	the	DET
iiclr-17676	521	17	effort	effort	NOUN
iiclr-17676	521	18	is	be	AUX
iiclr-17676	521	19	infringing	infringe	VERB
iiclr-17676	521	20	on	on	ADP
iiclr-17676	521	21	nations	nation	NOUN
iiclr-17676	521	22	'	'	PART
iiclr-17676	521	23	sovereign	sovereign	ADJ
iiclr-17676	521	24	rights	right	NOUN
iiclr-17676	521	25	,	,	PUNCT
iiclr-17676	521	26	eliminating	eliminate	VERB
iiclr-17676	521	27	tax	tax	NOUN
iiclr-17676	521	28	competition	competition	NOUN
iiclr-17676	521	29	,	,	PUNCT
iiclr-17676	521	30	and	and	CCONJ
iiclr-17676	521	31	seeking	seek	VERB
iiclr-17676	521	32	tax	tax	NOUN
iiclr-17676	521	33	harmonization	harmonization	NOUN
iiclr-17676	521	34	.	.	PUNCT
iiclr-17676	522	1	176	176	NUM
iiclr-17676	522	2	admittedly	admittedly	ADV
iiclr-17676	522	3	,	,	PUNCT
iiclr-17676	522	4	eliminating	eliminate	VERB
iiclr-17676	522	5	the	the	DET
iiclr-17676	522	6	withholding	withholding	NOUN
iiclr-17676	522	7	tax	tax	NOUN
iiclr-17676	522	8	alternative	alternative	NOUN
iiclr-17676	522	9	would	would	AUX
iiclr-17676	522	10	deprive	deprive	VERB
iiclr-17676	522	11	tax	tax	NOUN
iiclr-17676	522	12	havens	haven	NOUN
iiclr-17676	522	13	of	of	ADP
iiclr-17676	522	14	their	their	PRON
iiclr-17676	522	15	25	25	NUM
iiclr-17676	522	16	%	%	NOUN
iiclr-17676	522	17	withholding	withholding	NOUN
iiclr-17676	522	18	tax	tax	NOUN
iiclr-17676	522	19	retention	retention	NOUN
iiclr-17676	522	20	,	,	PUNCT
iiclr-17676	522	21	177	177	NUM
iiclr-17676	522	22	creating	create	VERB
iiclr-17676	522	23	a	a	DET
iiclr-17676	522	24	problem	problem	NOUN
iiclr-17676	522	25	for	for	ADP
iiclr-17676	522	26	tax	tax	NOUN
iiclr-17676	522	27	havens	haven	NOUN
iiclr-17676	522	28	that	that	PRON
iiclr-17676	522	29	depend	depend	VERB
iiclr-17676	522	30	on	on	ADP
iiclr-17676	522	31	the	the	DET
iiclr-17676	522	32	revenue	revenue	NOUN
iiclr-17676	522	33	generated	generate	VERB
iiclr-17676	522	34	by	by	ADP
iiclr-17676	522	35	offering	offer	VERB
iiclr-17676	522	36	tax	tax	NOUN
iiclr-17676	522	37	haven	haven	NOUN
iiclr-17676	522	38	jurisdiction	jurisdiction	NOUN
iiclr-17676	522	39	.	.	PUNCT
iiclr-17676	523	1	"	"	PUNCT
iiclr-17676	523	2	[	[	X
iiclr-17676	523	3	t]he	t]he	X
iiclr-17676	523	4	majority	majority	NOUN
iiclr-17676	523	5	of	of	ADP
iiclr-17676	523	6	the	the	DET
iiclr-17676	523	7	tax	tax	NOUN
iiclr-17676	523	8	havens	haven	NOUN
iiclr-17676	523	9	..	..	PUNCT
iiclr-17676	523	10	,	,	PUNCT
iiclr-17676	523	11	are	be	AUX
iiclr-17676	523	12	very	very	ADV
iiclr-17676	523	13	small	small	ADJ
iiclr-17676	523	14	jurisdictions	jurisdiction	NOUN
iiclr-17676	523	15	;	;	PUNCT
iiclr-17676	523	16	very	very	ADV
iiclr-17676	523	17	few	few	ADJ
iiclr-17676	523	18	of	of	ADP
iiclr-17676	523	19	them	they	PRON
iiclr-17676	523	20	possess	possess	VERB
iiclr-17676	523	21	universities	university	NOUN
iiclr-17676	523	22	or	or	CCONJ
iiclr-17676	523	23	research	research	NOUN
iiclr-17676	523	24	centers	center	NOUN
iiclr-17676	523	25	that	that	PRON
iiclr-17676	523	26	teach	teach	VERB
iiclr-17676	523	27	the	the	DET
iiclr-17676	523	28	skills	skill	NOUN
iiclr-17676	523	29	required	require	VERB
iiclr-17676	523	30	to	to	PART
iiclr-17676	523	31	support	support	VERB
iiclr-17676	523	32	a	a	DET
iiclr-17676	523	33	thriving	thriving	ADJ
iiclr-17676	523	34	global	global	ADJ
iiclr-17676	523	35	business	business	NOUN
iiclr-17676	523	36	community	community	NOUN
iiclr-17676	523	37	;	;	PUNCT
iiclr-17676	523	38	and	and	CCONJ
iiclr-17676	523	39	very	very	ADV
iiclr-17676	523	40	few	few	ADJ
iiclr-17676	523	41	have	have	VERB
iiclr-17676	523	42	local	local	ADJ
iiclr-17676	523	43	resources	resource	NOUN
iiclr-17676	523	44	that	that	PRON
iiclr-17676	523	45	would	would	AUX
iiclr-17676	523	46	allow	allow	VERB
iiclr-17676	523	47	them	they	PRON
iiclr-17676	523	48	to	to	PART
iiclr-17676	523	49	sustain	sustain	VERB
iiclr-17676	523	50	a	a	DET
iiclr-17676	523	51	high	high	ADJ
iiclr-17676	523	52	standard	standard	NOUN
iiclr-17676	523	53	of	of	ADP
iiclr-17676	523	54	living	living	NOUN
iiclr-17676	523	55	.	.	PUNCT
iiclr-17676	524	1	"	"	PUNCT
iiclr-17676	524	2	''	''	PUNCT
iiclr-17676	524	3	78	78	NUM
iiclr-17676	524	4	because	because	SCONJ
iiclr-17676	524	5	they	they	PRON
iiclr-17676	524	6	will	will	AUX
iiclr-17676	524	7	need	need	VERB
iiclr-17676	524	8	to	to	PART
iiclr-17676	524	9	generate	generate	VERB
iiclr-17676	524	10	revenue	revenue	NOUN
iiclr-17676	524	11	to	to	PART
iiclr-17676	524	12	assist	assist	VERB
iiclr-17676	524	13	in	in	ADP
iiclr-17676	524	14	the	the	DET
iiclr-17676	524	15	transition	transition	NOUN
iiclr-17676	524	16	to	to	ADP
iiclr-17676	524	17	a	a	DET
iiclr-17676	524	18	legitimate	legitimate	ADJ
iiclr-17676	524	19	economic	economic	ADJ
iiclr-17676	524	20	system	system	NOUN
iiclr-17676	524	21	,	,	PUNCT
iiclr-17676	524	22	some	some	DET
iiclr-17676	524	23	form	form	NOUN
iiclr-17676	524	24	of	of	ADP
iiclr-17676	524	25	revenue	revenue	NOUN
iiclr-17676	524	26	must	must	AUX
iiclr-17676	524	27	be	be	AUX
iiclr-17676	524	28	assigned	assign	VERB
iiclr-17676	524	29	to	to	ADP
iiclr-17676	524	30	them	they	PRON
iiclr-17676	524	31	in	in	ADP
iiclr-17676	524	32	any	any	DET
iiclr-17676	524	33	agreement	agreement	NOUN
iiclr-17676	524	34	.	.	PUNCT
iiclr-17676	525	1	this	this	DET
iiclr-17676	525	2	note	note	NOUN
iiclr-17676	525	3	proposes	propose	VERB
iiclr-17676	525	4	that	that	SCONJ
iiclr-17676	525	5	home	home	NOUN
iiclr-17676	525	6	jurisdictions	jurisdiction	NOUN
iiclr-17676	525	7	share	share	VERB
iiclr-17676	525	8	with	with	ADP
iiclr-17676	525	9	a	a	DET
iiclr-17676	525	10	tax	tax	NOUN
iiclr-17676	525	11	haven	haven	NOUN
iiclr-17676	525	12	a	a	DET
iiclr-17676	525	13	percentage	percentage	NOUN
iiclr-17676	525	14	of	of	ADP
iiclr-17676	525	15	the	the	DET
iiclr-17676	525	16	revenue	revenue	NOUN
iiclr-17676	525	17	generated	generate	VERB
iiclr-17676	525	18	by	by	ADP
iiclr-17676	525	19	their	their	PRON
iiclr-17676	525	20	exchange	exchange	NOUN
iiclr-17676	525	21	of	of	ADP
iiclr-17676	525	22	information	information	NOUN
iiclr-17676	525	23	with	with	ADP
iiclr-17676	525	24	that	that	DET
iiclr-17676	525	25	tax	tax	NOUN
iiclr-17676	525	26	haven	haven	NOUN
iiclr-17676	525	27	.	.	PUNCT
iiclr-17676	526	1	the	the	DET
iiclr-17676	526	2	revenue	revenue	NOUN
iiclr-17676	526	3	sharing	sharing	NOUN
iiclr-17676	526	4	could	could	AUX
iiclr-17676	526	5	operate	operate	VERB
iiclr-17676	526	6	much	much	ADV
iiclr-17676	526	7	like	like	ADP
iiclr-17676	526	8	the	the	DET
iiclr-17676	526	9	eu	eu	PROPN
iiclr-17676	526	10	withholding	withholding	NOUN
iiclr-17676	526	11	tax	tax	NOUN
iiclr-17676	526	12	,	,	PUNCT
iiclr-17676	526	13	albeit	albeit	SCONJ
iiclr-17676	526	14	inversely	inversely	ADV
iiclr-17676	526	15	.	.	PUNCT
iiclr-17676	527	1	rather	rather	ADV
iiclr-17676	527	2	than	than	ADP
iiclr-17676	527	3	sharing	share	VERB
iiclr-17676	527	4	a	a	DET
iiclr-17676	527	5	lower	low	ADJ
iiclr-17676	527	6	percentage	percentage	NOUN
iiclr-17676	527	7	of	of	ADP
iiclr-17676	527	8	revenue	revenue	NOUN
iiclr-17676	527	9	in	in	ADP
iiclr-17676	527	10	the	the	DET
iiclr-17676	527	11	beginning	beginning	NOUN
iiclr-17676	527	12	and	and	CCONJ
iiclr-17676	527	13	moving	move	VERB
iiclr-17676	527	14	upward	upward	ADV
iiclr-17676	527	15	during	during	ADP
iiclr-17676	527	16	a	a	DET
iiclr-17676	527	17	transitional	transitional	ADJ
iiclr-17676	527	18	period	period	NOUN
iiclr-17676	527	19	,	,	PUNCT
iiclr-17676	527	20	179	179	NUM
iiclr-17676	527	21	home	home	NOUN
iiclr-17676	527	22	jurisdictions	jurisdiction	NOUN
iiclr-17676	527	23	should	should	AUX
iiclr-17676	527	24	begin	begin	VERB
iiclr-17676	527	25	by	by	ADP
iiclr-17676	527	26	sharing	share	VERB
iiclr-17676	527	27	a	a	DET
iiclr-17676	527	28	high	high	ADJ
iiclr-17676	527	29	percentage	percentage	NOUN
iiclr-17676	527	30	of	of	ADP
iiclr-17676	527	31	revenue	revenue	NOUN
iiclr-17676	527	32	and	and	CCONJ
iiclr-17676	527	33	move	move	VERB
iiclr-17676	527	34	downward	downward	ADV
iiclr-17676	527	35	.	.	PUNCT
iiclr-17676	528	1	for	for	ADP
iiclr-17676	528	2	example	example	NOUN
iiclr-17676	528	3	,	,	PUNCT
iiclr-17676	528	4	revenue	revenue	NOUN
iiclr-17676	528	5	sharing	sharing	NOUN
iiclr-17676	528	6	could	could	AUX
iiclr-17676	528	7	be	be	AUX
iiclr-17676	528	8	35	35	NUM
iiclr-17676	528	9	%	%	NOUN
iiclr-17676	528	10	for	for	ADP
iiclr-17676	528	11	the	the	DET
iiclr-17676	528	12	first	first	ADJ
iiclr-17676	528	13	three	three	NUM
iiclr-17676	528	14	years	year	NOUN
iiclr-17676	528	15	,	,	PUNCT
iiclr-17676	528	16	20	20	NUM
iiclr-17676	528	17	%	%	NOUN
iiclr-17676	528	18	for	for	ADP
iiclr-17676	528	19	the	the	DET
iiclr-17676	528	20	subsequent	subsequent	ADJ
iiclr-17676	528	21	three	three	NUM
iiclr-17676	528	22	years	year	NOUN
iiclr-17676	528	23	,	,	PUNCT
iiclr-17676	528	24	and	and	CCONJ
iiclr-17676	528	25	15	15	NUM
iiclr-17676	528	26	%	%	NOUN
iiclr-17676	528	27	thereafter.180	thereafter.180	ADP
iiclr-17676	528	28	the	the	DET
iiclr-17676	528	29	shared	share	VERB
iiclr-17676	528	30	revenue	revenue	NOUN
iiclr-17676	528	31	would	would	AUX
iiclr-17676	528	32	represent	represent	VERB
iiclr-17676	528	33	tax	tax	NOUN
iiclr-17676	528	34	to	to	ADP
iiclr-17676	528	35	the	the	DET
iiclr-17676	528	36	home	home	NOUN
iiclr-17676	528	37	jurisdiction	jurisdiction	NOUN
iiclr-17676	528	38	and	and	CCONJ
iiclr-17676	528	39	would	would	AUX
iiclr-17676	528	40	otherwise	otherwise	ADV
iiclr-17676	528	41	go	go	VERB
iiclr-17676	528	42	uncollected	uncollected	ADJ
iiclr-17676	528	43	.	.	PUNCT
iiclr-17676	529	1	this	this	DET
iiclr-17676	529	2	"	"	PUNCT
iiclr-17676	529	3	tax	tax	NOUN
iiclr-17676	529	4	"	"	PUNCT
iiclr-17676	529	5	could	could	AUX
iiclr-17676	529	6	help	help	VERB
iiclr-17676	529	7	the	the	DET
iiclr-17676	529	8	tax	tax	NOUN
iiclr-17676	529	9	haven	haven	NOUN
iiclr-17676	529	10	develop	develop	VERB
iiclr-17676	529	11	a	a	DET
iiclr-17676	529	12	legitimate	legitimate	ADJ
iiclr-17676	529	13	economy	economy	NOUN
iiclr-17676	529	14	,	,	PUNCT
iiclr-17676	529	15	and	and	CCONJ
iiclr-17676	529	16	as	as	ADP
iiclr-17676	529	17	a	a	DET
iiclr-17676	529	18	result	result	NOUN
iiclr-17676	529	19	,	,	PUNCT
iiclr-17676	529	20	its	its	PRON
iiclr-17676	529	21	dependence	dependence	NOUN
iiclr-17676	529	22	on	on	ADP
iiclr-17676	529	23	the	the	DET
iiclr-17676	529	24	revenue	revenue	NOUN
iiclr-17676	529	25	sharing	sharing	NOUN
iiclr-17676	529	26	would	would	AUX
iiclr-17676	529	27	wane	wane	VERB
iiclr-17676	529	28	until	until	SCONJ
iiclr-17676	529	29	the	the	DET
iiclr-17676	529	30	transitional	transitional	ADJ
iiclr-17676	529	31	period	period	NOUN
iiclr-17676	529	32	ultimately	ultimately	ADV
iiclr-17676	529	33	expired	expire	VERB
iiclr-17676	529	34	.	.	PUNCT
iiclr-17676	530	1	the	the	DET
iiclr-17676	530	2	concept	concept	NOUN
iiclr-17676	530	3	is	be	AUX
iiclr-17676	530	4	similar	similar	ADJ
iiclr-17676	530	5	to	to	ADP
iiclr-17676	530	6	purchasing	purchase	VERB
iiclr-17676	530	7	information	information	NOUN
iiclr-17676	530	8	in	in	ADP
iiclr-17676	530	9	order	order	NOUN
iiclr-17676	530	10	to	to	PART
iiclr-17676	530	11	impose	impose	VERB
iiclr-17676	530	12	tax	tax	NOUN
iiclr-17676	530	13	.	.	PUNCT
iiclr-17676	531	1	under	under	ADP
iiclr-17676	531	2	a	a	DET
iiclr-17676	531	3	purchasing	purchasing	NOUN
iiclr-17676	531	4	scheme	scheme	NOUN
iiclr-17676	531	5	,	,	PUNCT
iiclr-17676	531	6	home	home	NOUN
iiclr-17676	531	7	jurisdictions	jurisdiction	NOUN
iiclr-17676	531	8	would	would	AUX
iiclr-17676	531	9	bargain	bargain	VERB
iiclr-17676	531	10	with	with	ADP
iiclr-17676	531	11	tax	tax	NOUN
iiclr-17676	531	12	havens	haven	NOUN
iiclr-17676	531	13	for	for	ADP
iiclr-17676	531	14	the	the	DET
iiclr-17676	531	15	right	right	NOUN
iiclr-17676	531	16	to	to	PART
iiclr-17676	531	17	receive	receive	VERB
iiclr-17676	531	18	information	information	NOUN
iiclr-17676	531	19	172	172	NUM
iiclr-17676	531	20	.	.	PUNCT
iiclr-17676	532	1	see	see	VERB
iiclr-17676	532	2	i	i	PRON
iiclr-17676	532	3	d.	d.	PROPN
iiclr-17676	532	4	173	173	NUM
iiclr-17676	532	5	.	.	PUNCT
iiclr-17676	533	1	see	see	VERB
iiclr-17676	533	2	savings	saving	NOUN
iiclr-17676	533	3	directive	directive	NOUN
iiclr-17676	533	4	,	,	PUNCT
iiclr-17676	533	5	supra	supra	PROPN
iiclr-17676	533	6	note	note	PROPN
iiclr-17676	533	7	119	119	NUM
iiclr-17676	533	8	,	,	PUNCT
iiclr-17676	533	9	art	art	NOUN
iiclr-17676	533	10	11	11	NUM
iiclr-17676	533	11	.	.	PUNCT
iiclr-17676	533	12	174	174	NUM
iiclr-17676	533	13	.	.	PUNCT
iiclr-17676	534	1	see	see	VERB
iiclr-17676	534	2	supra	supra	PROPN
iiclr-17676	534	3	notes	note	VERB
iiclr-17676	534	4	148	148	NUM
iiclr-17676	534	5	-	-	SYM
iiclr-17676	534	6	55	55	NUM
iiclr-17676	534	7	and	and	CCONJ
iiclr-17676	534	8	accompanying	accompany	VERB
iiclr-17676	534	9	text	text	NOUN
iiclr-17676	534	10	.	.	PUNCT
iiclr-17676	535	1	175	175	NUM
iiclr-17676	535	2	.	.	PUNCT
iiclr-17676	536	1	savings	saving	NOUN
iiclr-17676	536	2	directive	directive	NOUN
iiclr-17676	536	3	,	,	PUNCT
iiclr-17676	536	4	supra	supra	PROPN
iiclr-17676	536	5	note	note	PROPN
iiclr-17676	536	6	119	119	NUM
iiclr-17676	536	7	,	,	PUNCT
iiclr-17676	536	8	art	art	NOUN
iiclr-17676	536	9	.	.	PUNCT
iiclr-17676	537	1	12	12	NUM
iiclr-17676	537	2	,	,	PUNCT
iiclr-17676	537	3	para	para	NOUN
iiclr-17676	537	4	.	.	PUNCT
iiclr-17676	538	1	1	1	NUM
iiclr-17676	538	2	.	.	X
iiclr-17676	538	3	176	176	NUM
iiclr-17676	538	4	.	.	PUNCT
iiclr-17676	539	1	see	see	VERB
iiclr-17676	539	2	generally	generally	ADV
iiclr-17676	539	3	edwards	edwards	PROPN
iiclr-17676	539	4	&	&	CCONJ
iiclr-17676	539	5	mitchell	mitchell	PROPN
iiclr-17676	539	6	,	,	PUNCT
iiclr-17676	539	7	supra	supra	PROPN
iiclr-17676	539	8	note	note	PROPN
iiclr-17676	539	9	130	130	NUM
iiclr-17676	539	10	,	,	PUNCT
iiclr-17676	539	11	at	at	ADP
iiclr-17676	539	12	186	186	NUM
iiclr-17676	539	13	-	-	SYM
iiclr-17676	539	14	87	87	NUM
iiclr-17676	539	15	.	.	PUNCT
iiclr-17676	540	1	177	177	NUM
iiclr-17676	540	2	.	.	PUNCT
iiclr-17676	541	1	see	see	VERB
iiclr-17676	541	2	savings	saving	NOUN
iiclr-17676	541	3	directive	directive	NOUN
iiclr-17676	541	4	,	,	PUNCT
iiclr-17676	541	5	supra	supra	PROPN
iiclr-17676	541	6	note	note	PROPN
iiclr-17676	541	7	119	119	NUM
iiclr-17676	541	8	,	,	PUNCT
iiclr-17676	541	9	art	art	NOUN
iiclr-17676	541	10	.	.	PUNCT
iiclr-17676	542	1	12	12	NUM
iiclr-17676	542	2	,	,	PUNCT
iiclr-17676	542	3	para	para	NOUN
iiclr-17676	542	4	..	..	PROPN
iiclr-17676	543	1	1	1	NUM
iiclr-17676	543	2	.	.	NOUN
iiclr-17676	543	3	178	178	NUM
iiclr-17676	543	4	.	.	PUNCT
iiclr-17676	544	1	palan	palan	PROPN
iiclr-17676	544	2	et	et	PROPN
iiclr-17676	544	3	al	al	PROPN
iiclr-17676	544	4	.	.	PROPN
iiclr-17676	544	5	,	,	PUNCT
iiclr-17676	544	6	supra	supra	PROPN
iiclr-17676	544	7	note	note	NOUN
iiclr-17676	544	8	3	3	NUM
iiclr-17676	544	9	,	,	PUNCT
iiclr-17676	544	10	at	at	ADP
iiclr-17676	544	11	3	3	NUM
iiclr-17676	544	12	.	.	NOUN
iiclr-17676	544	13	179	179	NUM
iiclr-17676	544	14	.	.	PUNCT
iiclr-17676	545	1	savings	saving	NOUN
iiclr-17676	545	2	directive	directive	NOUN
iiclr-17676	545	3	,	,	PUNCT
iiclr-17676	545	4	supra	supra	PROPN
iiclr-17676	545	5	note	note	PROPN
iiclr-17676	545	6	119	119	NUM
iiclr-17676	545	7	,	,	PUNCT
iiclr-17676	545	8	art	art	NOUN
iiclr-17676	545	9	.	.	PUNCT
iiclr-17676	546	1	11	11	NUM
iiclr-17676	546	2	,	,	PUNCT
iiclr-17676	546	3	para	para	NOUN
iiclr-17676	546	4	.	.	PUNCT
iiclr-17676	547	1	1	1	NUM
iiclr-17676	547	2	.	.	X
iiclr-17676	548	1	180	180	NUM
iiclr-17676	548	2	.	.	PUNCT
iiclr-17676	549	1	this	this	DET
iiclr-17676	549	2	example	example	NOUN
iiclr-17676	549	3	is	be	AUX
iiclr-17676	549	4	purely	purely	ADV
iiclr-17676	549	5	illustrative	illustrative	ADJ
iiclr-17676	549	6	and	and	CCONJ
iiclr-17676	549	7	intended	intend	VERB
iiclr-17676	549	8	to	to	PART
iiclr-17676	549	9	mirror	mirror	VERB
iiclr-17676	549	10	the	the	DET
iiclr-17676	549	11	eu	eu	PROPN
iiclr-17676	549	12	savings	saving	NOUN
iiclr-17676	549	13	directive	directive	NOUN
iiclr-17676	549	14	's	's	PART
iiclr-17676	549	15	withholding	withholding	NOUN
iiclr-17676	549	16	tax	tax	NOUN
iiclr-17676	549	17	.	.	PUNCT
iiclr-17676	550	1	serious	serious	ADJ
iiclr-17676	550	2	consideration	consideration	NOUN
iiclr-17676	550	3	would	would	AUX
iiclr-17676	550	4	be	be	AUX
iiclr-17676	550	5	needed	need	VERB
iiclr-17676	550	6	to	to	PART
iiclr-17676	550	7	determine	determine	VERB
iiclr-17676	550	8	what	what	PRON
iiclr-17676	550	9	percentage	percentage	NOUN
iiclr-17676	550	10	of	of	ADP
iiclr-17676	550	11	revenue	revenue	NOUN
iiclr-17676	550	12	to	to	PART
iiclr-17676	550	13	share	share	VERB
iiclr-17676	550	14	,	,	PUNCT
iiclr-17676	550	15	and	and	CCONJ
iiclr-17676	550	16	into	into	ADP
iiclr-17676	550	17	the	the	DET
iiclr-17676	550	18	length	length	NOUN
iiclr-17676	550	19	of	of	ADP
iiclr-17676	550	20	the	the	DET
iiclr-17676	550	21	transition	transition	NOUN
iiclr-17676	550	22	period	period	NOUN
iiclr-17676	550	23	.	.	PUNCT
iiclr-17676	551	1	[	[	X
iiclr-17676	551	2	vol	vol	NOUN
iiclr-17676	551	3	.	.	PUNCT
iiclr-17676	552	1	22:1210	22:1210	NUM
iiclr-17676	552	2	2012	2012	NUM
iiclr-17676	552	3	]	]	PUNCT
iiclr-17676	552	4	auto	auto	NOUN
iiclr-17676	552	5	info	info	NOUN
iiclr-17676	552	6	exch	exch	PROPN
iiclr-17676	552	7	as	as	ADP
iiclr-17676	552	8	multi	multi	X
iiclr-17676	552	9	soln	soln	NOUN
iiclr-17676	552	10	to	to	PART
iiclr-17676	552	11	tax	tax	NOUN
iiclr-17676	552	12	havens	haven	NOUN
iiclr-17676	552	13	211	211	NUM
iiclr-17676	552	14	regarding	regard	VERB
iiclr-17676	552	15	their	their	PRON
iiclr-17676	552	16	taxpayers	taxpayer	NOUN
iiclr-17676	552	17	'	'	PART
iiclr-17676	552	18	income	income	NOUN
iiclr-17676	552	19	.	.	PUNCT
iiclr-17676	553	1	'81	'81	NUM
iiclr-17676	553	2	sharing	share	VERB
iiclr-17676	553	3	the	the	DET
iiclr-17676	553	4	tax	tax	NOUN
iiclr-17676	553	5	revenue	revenue	NOUN
iiclr-17676	553	6	generated	generate	VERB
iiclr-17676	553	7	in	in	ADP
iiclr-17676	553	8	the	the	DET
iiclr-17676	553	9	home	home	NOUN
iiclr-17676	553	10	jurisdiction	jurisdiction	NOUN
iiclr-17676	553	11	might	might	AUX
iiclr-17676	553	12	be	be	AUX
iiclr-17676	553	13	a	a	DET
iiclr-17676	553	14	lengthy	lengthy	ADJ
iiclr-17676	553	15	and	and	CCONJ
iiclr-17676	553	16	inefficient	inefficient	ADJ
iiclr-17676	553	17	process	process	NOUN
iiclr-17676	553	18	,	,	PUNCT
iiclr-17676	553	19	but	but	CCONJ
iiclr-17676	553	20	it	it	PRON
iiclr-17676	553	21	would	would	AUX
iiclr-17676	553	22	solve	solve	VERB
iiclr-17676	553	23	many	many	ADJ
iiclr-17676	553	24	of	of	ADP
iiclr-17676	553	25	the	the	DET
iiclr-17676	553	26	difficulties	difficulty	NOUN
iiclr-17676	553	27	associated	associate	VERB
iiclr-17676	553	28	with	with	ADP
iiclr-17676	553	29	purchasing	purchase	VERB
iiclr-17676	553	30	tax	tax	NOUN
iiclr-17676	553	31	information.182	information.182	PROPN
iiclr-17676	553	32	instead	instead	ADV
iiclr-17676	553	33	of	of	ADP
iiclr-17676	553	34	bargaining	bargaining	NOUN
iiclr-17676	553	35	,	,	PUNCT
iiclr-17676	553	36	setting	set	VERB
iiclr-17676	553	37	the	the	DET
iiclr-17676	553	38	compensation	compensation	NOUN
iiclr-17676	553	39	for	for	ADP
iiclr-17676	553	40	information	information	NOUN
iiclr-17676	553	41	at	at	ADP
iiclr-17676	553	42	a	a	DET
iiclr-17676	553	43	percentage	percentage	NOUN
iiclr-17676	553	44	of	of	ADP
iiclr-17676	553	45	newly	newly	ADV
iiclr-17676	553	46	generated	generate	VERB
iiclr-17676	553	47	tax	tax	NOUN
iiclr-17676	553	48	revenue	revenue	NOUN
iiclr-17676	553	49	assures	assure	VERB
iiclr-17676	553	50	all	all	DET
iiclr-17676	553	51	parties	party	NOUN
iiclr-17676	553	52	that	that	SCONJ
iiclr-17676	553	53	their	their	PRON
iiclr-17676	553	54	compensation	compensation	NOUN
iiclr-17676	553	55	will	will	AUX
iiclr-17676	553	56	be	be	AUX
iiclr-17676	553	57	commensurate	commensurate	ADJ
iiclr-17676	553	58	with	with	ADP
iiclr-17676	553	59	their	their	PRON
iiclr-17676	553	60	contribution	contribution	NOUN
iiclr-17676	553	61	.	.	PUNCT
iiclr-17676	554	1	tax	tax	NOUN
iiclr-17676	554	2	havens	haven	NOUN
iiclr-17676	554	3	currently	currently	ADV
iiclr-17676	554	4	sheltering	shelter	VERB
iiclr-17676	554	5	the	the	DET
iiclr-17676	554	6	most	most	ADJ
iiclr-17676	554	7	assets	asset	NOUN
iiclr-17676	554	8	would	would	AUX
iiclr-17676	554	9	receive	receive	VERB
iiclr-17676	554	10	the	the	DET
iiclr-17676	554	11	most	most	ADJ
iiclr-17676	554	12	compensation	compensation	NOUN
iiclr-17676	554	13	,	,	PUNCT
iiclr-17676	554	14	while	while	SCONJ
iiclr-17676	554	15	those	those	PRON
iiclr-17676	554	16	not	not	PART
iiclr-17676	554	17	currently	currently	ADV
iiclr-17676	554	18	sheltering	shelter	VERB
iiclr-17676	554	19	assets	asset	NOUN
iiclr-17676	554	20	would	would	AUX
iiclr-17676	554	21	be	be	AUX
iiclr-17676	554	22	prevented	prevent	VERB
iiclr-17676	554	23	from	from	ADP
iiclr-17676	554	24	holding	hold	VERB
iiclr-17676	554	25	out	out	ADP
iiclr-17676	554	26	in	in	ADP
iiclr-17676	554	27	an	an	DET
iiclr-17676	554	28	attempt	attempt	NOUN
iiclr-17676	554	29	to	to	PART
iiclr-17676	554	30	secure	secure	VERB
iiclr-17676	554	31	better	well	ADJ
iiclr-17676	554	32	payment	payment	NOUN
iiclr-17676	554	33	for	for	ADP
iiclr-17676	554	34	their	their	PRON
iiclr-17676	554	35	information	information	NOUN
iiclr-17676	554	36	.	.	PUNCT
iiclr-17676	555	1	moreover	moreover	ADV
iiclr-17676	555	2	,	,	PUNCT
iiclr-17676	555	3	since	since	SCONJ
iiclr-17676	555	4	the	the	DET
iiclr-17676	555	5	revenue	revenue	NOUN
iiclr-17676	555	6	sharing	sharing	NOUN
iiclr-17676	555	7	would	would	AUX
iiclr-17676	555	8	decrease	decrease	VERB
iiclr-17676	555	9	over	over	ADP
iiclr-17676	555	10	the	the	DET
iiclr-17676	555	11	course	course	NOUN
iiclr-17676	555	12	of	of	ADP
iiclr-17676	555	13	the	the	DET
iiclr-17676	555	14	transitional	transitional	ADJ
iiclr-17676	555	15	period	period	NOUN
iiclr-17676	555	16	,	,	PUNCT
iiclr-17676	555	17	holdouts	holdout	NOUN
iiclr-17676	555	18	would	would	AUX
iiclr-17676	555	19	stand	stand	VERB
iiclr-17676	555	20	to	to	PART
iiclr-17676	555	21	lose	lose	VERB
iiclr-17676	555	22	potential	potential	ADJ
iiclr-17676	555	23	compensation	compensation	NOUN
iiclr-17676	555	24	by	by	ADP
iiclr-17676	555	25	choosing	choose	VERB
iiclr-17676	555	26	not	not	PART
iiclr-17676	555	27	to	to	PART
iiclr-17676	555	28	cooperate	cooperate	VERB
iiclr-17676	555	29	with	with	ADP
iiclr-17676	555	30	the	the	DET
iiclr-17676	555	31	initiative	initiative	NOUN
iiclr-17676	555	32	.	.	PUNCT
iiclr-17676	556	1	a	a	DET
iiclr-17676	556	2	multilateral	multilateral	ADJ
iiclr-17676	556	3	revenue	revenue	NOUN
iiclr-17676	556	4	sharing	sharing	NOUN
iiclr-17676	556	5	arrangement	arrangement	NOUN
iiclr-17676	556	6	would	would	AUX
iiclr-17676	556	7	also	also	ADV
iiclr-17676	556	8	prevent	prevent	VERB
iiclr-17676	556	9	the	the	DET
iiclr-17676	556	10	potential	potential	ADJ
iiclr-17676	556	11	hold	hold	VERB
iiclr-17676	556	12	-	-	PUNCT
iiclr-17676	556	13	out	out	NOUN
iiclr-17676	556	14	problem	problem	NOUN
iiclr-17676	556	15	that	that	PRON
iiclr-17676	556	16	could	could	AUX
iiclr-17676	556	17	arise	arise	VERB
iiclr-17676	556	18	from	from	ADP
iiclr-17676	556	19	negotiating	negotiate	VERB
iiclr-17676	556	20	bilateral	bilateral	ADJ
iiclr-17676	556	21	tax	tax	NOUN
iiclr-17676	556	22	information	information	NOUN
iiclr-17676	556	23	purchases	purchase	NOUN
iiclr-17676	556	24	.	.	PUNCT
iiclr-17676	557	1	183	183	NUM
iiclr-17676	557	2	in	in	ADP
iiclr-17676	557	3	these	these	DET
iiclr-17676	557	4	negotiations	negotiation	NOUN
iiclr-17676	557	5	,	,	PUNCT
iiclr-17676	557	6	purchasing	purchase	VERB
iiclr-17676	557	7	the	the	DET
iiclr-17676	557	8	needed	need	VERB
iiclr-17676	557	9	tax	tax	NOUN
iiclr-17676	557	10	information	information	NOUN
iiclr-17676	557	11	would	would	AUX
iiclr-17676	557	12	become	become	VERB
iiclr-17676	557	13	progressively	progressively	ADV
iiclr-17676	557	14	more	more	ADV
iiclr-17676	557	15	expensive	expensive	ADJ
iiclr-17676	557	16	as	as	SCONJ
iiclr-17676	557	17	more	more	ADJ
iiclr-17676	557	18	tax	tax	NOUN
iiclr-17676	557	19	havens	haven	NOUN
iiclr-17676	557	20	sold	sell	VERB
iiclr-17676	557	21	information	information	NOUN
iiclr-17676	557	22	,	,	PUNCT
iiclr-17676	557	23	8	8	NUM
iiclr-17676	557	24	4	4	NUM
iiclr-17676	557	25	and	and	CCONJ
iiclr-17676	557	26	any	any	DET
iiclr-17676	557	27	tax	tax	NOUN
iiclr-17676	557	28	havens	haven	NOUN
iiclr-17676	557	29	refusing	refuse	VERB
iiclr-17676	557	30	to	to	PART
iiclr-17676	557	31	sell	sell	VERB
iiclr-17676	557	32	would	would	AUX
iiclr-17676	557	33	receive	receive	VERB
iiclr-17676	557	34	an	an	DET
iiclr-17676	557	35	influx	influx	NOUN
iiclr-17676	557	36	of	of	ADP
iiclr-17676	557	37	assets	asset	NOUN
iiclr-17676	557	38	from	from	ADP
iiclr-17676	557	39	individuals	individual	NOUN
iiclr-17676	557	40	seeking	seek	VERB
iiclr-17676	557	41	information	information	NOUN
iiclr-17676	557	42	secrecy	secrecy	NOUN
iiclr-17676	557	43	.	.	PUNCT
iiclr-17676	558	1	'85	'85	NUM
iiclr-17676	558	2	consequently	consequently	ADV
iiclr-17676	558	3	,	,	PUNCT
iiclr-17676	558	4	negotiating	negotiate	VERB
iiclr-17676	558	5	each	each	DET
iiclr-17676	558	6	successive	successive	ADJ
iiclr-17676	558	7	purchase	purchase	NOUN
iiclr-17676	558	8	of	of	ADP
iiclr-17676	558	9	information	information	NOUN
iiclr-17676	558	10	would	would	AUX
iiclr-17676	558	11	become	become	VERB
iiclr-17676	558	12	increasingly	increasingly	ADV
iiclr-17676	558	13	expensive	expensive	ADJ
iiclr-17676	558	14	until	until	SCONJ
iiclr-17676	558	15	the	the	DET
iiclr-17676	558	16	information	information	NOUN
iiclr-17676	558	17	is	be	AUX
iiclr-17676	558	18	unaffordable	unaffordable	ADJ
iiclr-17676	558	19	and	and	CCONJ
iiclr-17676	558	20	the	the	DET
iiclr-17676	558	21	process	process	NOUN
iiclr-17676	558	22	stalls	stall	NOUN
iiclr-17676	558	23	.	.	PUNCT
iiclr-17676	559	1	1	1	NUM
iiclr-17676	559	2	86	86	NUM
iiclr-17676	559	3	v.	v.	ADP
iiclr-17676	559	4	changing	change	VERB
iiclr-17676	559	5	secrecy	secrecy	NOUN
iiclr-17676	559	6	laws	law	NOUN
iiclr-17676	559	7	the	the	DET
iiclr-17676	559	8	proposed	propose	VERB
iiclr-17676	559	9	tax	tax	NOUN
iiclr-17676	559	10	information	information	NOUN
iiclr-17676	559	11	exchange	exchange	NOUN
iiclr-17676	559	12	standard	standard	NOUN
iiclr-17676	559	13	will	will	AUX
iiclr-17676	559	14	only	only	ADV
iiclr-17676	559	15	be	be	AUX
iiclr-17676	559	16	effective	effective	ADJ
iiclr-17676	559	17	to	to	ADP
iiclr-17676	559	18	the	the	DET
iiclr-17676	559	19	extent	extent	NOUN
iiclr-17676	559	20	that	that	SCONJ
iiclr-17676	559	21	a	a	DET
iiclr-17676	559	22	taxing	tax	VERB
iiclr-17676	559	23	authority	authority	NOUN
iiclr-17676	559	24	possesses	possess	VERB
iiclr-17676	559	25	the	the	DET
iiclr-17676	559	26	information	information	NOUN
iiclr-17676	559	27	sought	seek	VERB
iiclr-17676	559	28	.	.	PUNCT
iiclr-17676	560	1	in	in	ADP
iiclr-17676	560	2	order	order	NOUN
iiclr-17676	560	3	for	for	ADP
iiclr-17676	560	4	the	the	DET
iiclr-17676	560	5	taxing	tax	VERB
iiclr-17676	560	6	authority	authority	NOUN
iiclr-17676	560	7	to	to	PART
iiclr-17676	560	8	access	access	VERB
iiclr-17676	560	9	the	the	DET
iiclr-17676	560	10	information	information	NOUN
iiclr-17676	560	11	,	,	PUNCT
iiclr-17676	560	12	countries	country	NOUN
iiclr-17676	560	13	must	must	AUX
iiclr-17676	560	14	change	change	VERB
iiclr-17676	560	15	their	their	PRON
iiclr-17676	560	16	laws	law	NOUN
iiclr-17676	560	17	and	and	CCONJ
iiclr-17676	560	18	administrative	administrative	ADJ
iiclr-17676	560	19	practices	practice	NOUN
iiclr-17676	560	20	so	so	SCONJ
iiclr-17676	560	21	that	that	SCONJ
iiclr-17676	560	22	exchanging	exchange	VERB
iiclr-17676	560	23	information	information	NOUN
iiclr-17676	560	24	for	for	ADP
iiclr-17676	560	25	tax	tax	NOUN
iiclr-17676	560	26	purposes	purpose	NOUN
iiclr-17676	560	27	is	be	AUX
iiclr-17676	560	28	allowed	allow	VERB
iiclr-17676	560	29	.	.	PUNCT
iiclr-17676	561	1	87	87	NUM
iiclr-17676	561	2	"	"	PUNCT
iiclr-17676	561	3	the	the	DET
iiclr-17676	561	4	changes	change	NOUN
iiclr-17676	561	5	to	to	ADP
iiclr-17676	561	6	internal	internal	ADJ
iiclr-17676	561	7	laws	law	NOUN
iiclr-17676	561	8	may	may	AUX
iiclr-17676	561	9	be	be	AUX
iiclr-17676	561	10	very	very	ADV
iiclr-17676	561	11	significant	significant	ADJ
iiclr-17676	561	12	and	and	CCONJ
iiclr-17676	561	13	may	may	AUX
iiclr-17676	561	14	depend	depend	VERB
iiclr-17676	561	15	on	on	ADP
iiclr-17676	561	16	political	political	ADJ
iiclr-17676	561	17	approval	approval	NOUN
iiclr-17676	561	18	...	...	PUNCT
iiclr-17676	561	19	,	,	PUNCT
iiclr-17676	561	20	188	188	NUM
iiclr-17676	561	21	critics	critic	NOUN
iiclr-17676	561	22	commonly	commonly	ADV
iiclr-17676	561	23	argue	argue	VERB
iiclr-17676	561	24	that	that	SCONJ
iiclr-17676	561	25	changing	change	VERB
iiclr-17676	561	26	secrecy	secrecy	NOUN
iiclr-17676	561	27	laws	law	NOUN
iiclr-17676	561	28	constitutes	constitute	VERB
iiclr-17676	561	29	an	an	DET
iiclr-17676	561	30	invasion	invasion	NOUN
iiclr-17676	561	31	of	of	ADP
iiclr-17676	561	32	privacy	privacy	NOUN
iiclr-17676	561	33	.	.	PUNCT
iiclr-17676	562	1	189	189	NUM
iiclr-17676	562	2	such	such	ADJ
iiclr-17676	562	3	arguments	argument	NOUN
iiclr-17676	562	4	,	,	PUNCT
iiclr-17676	562	5	however	however	ADV
iiclr-17676	562	6	,	,	PUNCT
iiclr-17676	562	7	are	be	AUX
iiclr-17676	562	8	disingenuous	disingenuous	ADJ
iiclr-17676	562	9	because	because	SCONJ
iiclr-17676	562	10	the	the	DET
iiclr-17676	562	11	181	181	NUM
iiclr-17676	562	12	.	.	PUNCT
iiclr-17676	562	13	steven	steven	PROPN
iiclr-17676	562	14	a.	a.	PROPN
iiclr-17676	562	15	dean	dean	PROPN
iiclr-17676	562	16	,	,	PUNCT
iiclr-17676	562	17	the	the	DET
iiclr-17676	562	18	incomplete	incomplete	ADJ
iiclr-17676	562	19	global	global	ADJ
iiclr-17676	562	20	marketfor	marketfor	PROPN
iiclr-17676	562	21	tax	tax	NOUN
iiclr-17676	562	22	information	information	NOUN
iiclr-17676	562	23	,	,	PUNCT
iiclr-17676	562	24	49	49	NUM
iiclr-17676	562	25	b.c	b.c	PROPN
iiclr-17676	562	26	.	.	PROPN
iiclr-17676	562	27	l.	l.	PROPN
iiclr-17676	562	28	rev	rev	PROPN
iiclr-17676	562	29	.	.	PROPN
iiclr-17676	562	30	605	605	NUM
iiclr-17676	562	31	,	,	PUNCT
iiclr-17676	562	32	659	659	NUM
iiclr-17676	562	33	(	(	PUNCT
iiclr-17676	562	34	2008	2008	NUM
iiclr-17676	562	35	)	)	PUNCT
iiclr-17676	562	36	.	.	PUNCT
iiclr-17676	563	1	182	182	NUM
iiclr-17676	563	2	.	.	PUNCT
iiclr-17676	564	1	see	see	VERB
iiclr-17676	564	2	i	i	PRON
iiclr-17676	564	3	d.	d.	PROPN
iiclr-17676	564	4	183	183	NUM
iiclr-17676	564	5	.	.	PUNCT
iiclr-17676	565	1	i	i	PRON
iiclr-17676	565	2	d.	d.	PROPN
iiclr-17676	565	3	184	184	NUM
iiclr-17676	565	4	.	.	PUNCT
iiclr-17676	566	1	dean	dean	PROPN
iiclr-17676	566	2	,	,	PUNCT
iiclr-17676	566	3	supra	supra	PROPN
iiclr-17676	566	4	note	note	PROPN
iiclr-17676	566	5	94	94	NUM
iiclr-17676	566	6	,	,	PUNCT
iiclr-17676	566	7	at	at	ADP
iiclr-17676	566	8	958	958	NUM
iiclr-17676	566	9	.	.	NOUN
iiclr-17676	566	10	185	185	NUM
iiclr-17676	566	11	.	.	PUNCT
iiclr-17676	567	1	i	i	PRON
iiclr-17676	567	2	d.	d.	PROPN
iiclr-17676	567	3	186	186	NUM
iiclr-17676	567	4	.	.	PUNCT
iiclr-17676	568	1	i	i	PRON
iiclr-17676	568	2	d.	d.	PROPN
iiclr-17676	568	3	187	187	NUM
iiclr-17676	568	4	.	.	PUNCT
iiclr-17676	569	1	tax	tax	NOUN
iiclr-17676	569	2	justice	justice	NOUN
iiclr-17676	569	3	network	network	PROPN
iiclr-17676	569	4	,	,	PUNCT
iiclr-17676	569	5	supra	supra	PROPN
iiclr-17676	569	6	note	note	PROPN
iiclr-17676	569	7	109	109	NUM
iiclr-17676	569	8	,	,	PUNCT
iiclr-17676	569	9	sec	sec	PROPN
iiclr-17676	569	10	.	.	PROPN
iiclr-17676	569	11	4.3	4.3	NUM
iiclr-17676	569	12	.	.	X
iiclr-17676	569	13	188	188	NUM
iiclr-17676	569	14	.	.	PUNCT
iiclr-17676	570	1	i	i	PRON
iiclr-17676	570	2	d.	d.	PROPN
iiclr-17676	570	3	189	189	NUM
iiclr-17676	570	4	.	.	PUNCT
iiclr-17676	570	5	see	see	VERB
iiclr-17676	570	6	daniel	daniel	PROPN
iiclr-17676	570	7	j.	j.	PROPN
iiclr-17676	570	8	mitchell	mitchell	PROPN
iiclr-17676	570	9	,	,	PUNCT
iiclr-17676	570	10	an	an	DET
iiclr-17676	570	11	oecd	oecd	PROPN
iiclr-17676	570	12	proposal	proposal	NOUN
iiclr-17676	570	13	to	to	PART
iiclr-17676	570	14	eliminate	eliminate	VERB
iiclr-17676	570	15	tax	tax	NOUN
iiclr-17676	570	16	competition	competition	NOUN
iiclr-17676	570	17	would	would	AUX
iiclr-17676	570	18	mean	mean	VERB
iiclr-17676	570	19	higher	high	ADJ
iiclr-17676	570	20	taxes	taxis	NOUN
iiclr-17676	570	21	and	and	CCONJ
iiclr-17676	570	22	less	less	ADJ
iiclr-17676	570	23	privacy	privacy	NOUN
iiclr-17676	570	24	,	,	PUNCT
iiclr-17676	570	25	21	21	NUM
iiclr-17676	570	26	tax	tax	NOUN
iiclr-17676	570	27	notes	note	NOUN
iiclr-17676	570	28	int'l	int'l	ADP
iiclr-17676	570	29	1799	1799	NUM
iiclr-17676	570	30	,	,	PUNCT
iiclr-17676	570	31	1813	1813	NUM
iiclr-17676	570	32	(	(	PUNCT
iiclr-17676	570	33	2000	2000	NUM
iiclr-17676	570	34	)	)	PUNCT
iiclr-17676	570	35	(	(	PUNCT
iiclr-17676	570	36	arguing	argue	VERB
iiclr-17676	570	37	that	that	SCONJ
iiclr-17676	570	38	"	"	PUNCT
iiclr-17676	570	39	financial	financial	ADJ
iiclr-17676	570	40	privacy	privacy	NOUN
iiclr-17676	570	41	historically	historically	ADV
iiclr-17676	570	42	has	have	AUX
iiclr-17676	570	43	been	be	AUX
iiclr-17676	570	44	viewed	view	VERB
iiclr-17676	570	45	as	as	ADP
iiclr-17676	570	46	an	an	DET
iiclr-17676	570	47	essential	essential	ADJ
iiclr-17676	570	48	safeguard	safeguard	NOUN
iiclr-17676	570	49	of	of	ADP
iiclr-17676	570	50	the	the	DET
iiclr-17676	570	51	citizen	citizen	NOUN
iiclr-17676	570	52	against	against	ADP
iiclr-17676	570	53	the	the	DET
iiclr-17676	570	54	power	power	NOUN
iiclr-17676	570	55	of	of	ADP
iiclr-17676	570	56	dictatorship	dictatorship	NOUN
iiclr-17676	570	57	.	.	PUNCT
iiclr-17676	570	58	"	"	PUNCT
iiclr-17676	570	59	)	)	PUNCT
iiclr-17676	570	60	.	.	PUNCT
iiclr-17676	571	1	ind	ind	NOUN
iiclr-17676	571	2	.	.	PUNCT
iiclr-17676	572	1	int'l	int'l	PROPN
iiclr-17676	572	2	&	&	CCONJ
iiclr-17676	572	3	comp	comp	PROPN
iiclr-17676	572	4	.	.	PUNCT
iiclr-17676	573	1	l.	l.	PROPN
iiclr-17676	573	2	rev	rev	PROPN
iiclr-17676	573	3	.	.	PROPN
iiclr-17676	573	4	information	information	NOUN
iiclr-17676	573	5	is	be	AUX
iiclr-17676	573	6	only	only	ADV
iiclr-17676	573	7	shared	share	VERB
iiclr-17676	573	8	by	by	ADP
iiclr-17676	573	9	states	state	NOUN
iiclr-17676	573	10	to	to	PART
iiclr-17676	573	11	which	which	PRON
iiclr-17676	573	12	taxpayers	taxpayer	NOUN
iiclr-17676	573	13	have	have	AUX
iiclr-17676	573	14	availed	avail	VERB
iiclr-17676	573	15	themselves	themselves	PRON
iiclr-17676	573	16	,	,	PUNCT
iiclr-17676	573	17	and	and	CCONJ
iiclr-17676	573	18	the	the	DET
iiclr-17676	573	19	information	information	NOUN
iiclr-17676	573	20	being	be	AUX
iiclr-17676	573	21	shared	share	VERB
iiclr-17676	573	22	is	be	AUX
iiclr-17676	573	23	only	only	ADV
iiclr-17676	573	24	that	that	PRON
iiclr-17676	573	25	to	to	PART
iiclr-17676	573	26	which	which	PRON
iiclr-17676	573	27	respective	respective	ADJ
iiclr-17676	573	28	governments	government	NOUN
iiclr-17676	573	29	rightfully	rightfully	ADV
iiclr-17676	573	30	have	have	VERB
iiclr-17676	573	31	access	access	NOUN
iiclr-17676	573	32	to	to	ADP
iiclr-17676	573	33	.	.	PUNCT
iiclr-17676	574	1	190	190	NUM
iiclr-17676	574	2	antagonists	antagonist	NOUN
iiclr-17676	574	3	also	also	ADV
iiclr-17676	574	4	argue	argue	VERB
iiclr-17676	574	5	that	that	SCONJ
iiclr-17676	574	6	privacy	privacy	NOUN
iiclr-17676	574	7	plays	play	VERB
iiclr-17676	574	8	an	an	DET
iiclr-17676	574	9	important	important	ADJ
iiclr-17676	574	10	role	role	NOUN
iiclr-17676	574	11	in	in	ADP
iiclr-17676	574	12	sheltering	shelter	VERB
iiclr-17676	574	13	the	the	DET
iiclr-17676	574	14	assets	asset	NOUN
iiclr-17676	574	15	of	of	ADP
iiclr-17676	574	16	individuals	individual	NOUN
iiclr-17676	574	17	under	under	ADP
iiclr-17676	574	18	oppressive	oppressive	ADJ
iiclr-17676	574	19	governments	government	NOUN
iiclr-17676	574	20	.	.	PUNCT
iiclr-17676	575	1	191	191	NUM
iiclr-17676	575	2	in	in	ADP
iiclr-17676	575	3	fact	fact	NOUN
iiclr-17676	575	4	,	,	PUNCT
iiclr-17676	575	5	the	the	DET
iiclr-17676	575	6	swiss	swiss	ADJ
iiclr-17676	575	7	"	"	PUNCT
iiclr-17676	575	8	point	point	NOUN
iiclr-17676	575	9	to	to	ADP
iiclr-17676	575	10	nazi	nazi	ADJ
iiclr-17676	575	11	efforts	effort	NOUN
iiclr-17676	575	12	to	to	PART
iiclr-17676	575	13	identify	identify	VERB
iiclr-17676	575	14	and	and	CCONJ
iiclr-17676	575	15	seize	seize	VERB
iiclr-17676	575	16	jewish	jewish	ADJ
iiclr-17676	575	17	assets	asset	NOUN
iiclr-17676	575	18	in	in	ADP
iiclr-17676	575	19	swiss	swiss	ADJ
iiclr-17676	575	20	banks	bank	NOUN
iiclr-17676	575	21	as	as	ADP
iiclr-17676	575	22	the	the	DET
iiclr-17676	575	23	original	original	ADJ
iiclr-17676	575	24	basis	basis	NOUN
iiclr-17676	575	25	for	for	ADP
iiclr-17676	575	26	their	their	PRON
iiclr-17676	575	27	financial	financial	ADJ
iiclr-17676	575	28	secrecy	secrecy	NOUN
iiclr-17676	575	29	statutes	statute	NOUN
iiclr-17676	575	30	.	.	PUNCT
iiclr-17676	575	31	...	...	PUNCT
iiclr-17676	576	1	"	"	PUNCT
iiclr-17676	576	2	,	,	PUNCT
iiclr-17676	576	3	,	,	PUNCT
iiclr-17676	576	4	92	92	NUM
iiclr-17676	576	5	while	while	SCONJ
iiclr-17676	576	6	such	such	DET
iiclr-17676	576	7	an	an	DET
iiclr-17676	576	8	argument	argument	NOUN
iiclr-17676	576	9	may	may	AUX
iiclr-17676	576	10	sound	sound	VERB
iiclr-17676	576	11	theoretically	theoretically	ADV
iiclr-17676	576	12	convincing	convincing	ADJ
iiclr-17676	576	13	,	,	PUNCT
iiclr-17676	576	14	in	in	ADP
iiclr-17676	576	15	reality	reality	NOUN
iiclr-17676	576	16	,	,	PUNCT
iiclr-17676	576	17	the	the	DET
iiclr-17676	576	18	primary	primary	ADJ
iiclr-17676	576	19	motivation	motivation	NOUN
iiclr-17676	576	20	for	for	ADP
iiclr-17676	576	21	holding	hold	VERB
iiclr-17676	576	22	assets	asset	NOUN
iiclr-17676	576	23	in	in	ADP
iiclr-17676	576	24	tax	tax	NOUN
iiclr-17676	576	25	havens	haven	NOUN
iiclr-17676	576	26	is	be	AUX
iiclr-17676	576	27	not	not	PART
iiclr-17676	576	28	likely	likely	ADV
iiclr-17676	576	29	linked	link	VERB
iiclr-17676	576	30	to	to	ADP
iiclr-17676	576	31	the	the	DET
iiclr-17676	576	32	fear	fear	NOUN
iiclr-17676	576	33	of	of	ADP
iiclr-17676	576	34	their	their	PRON
iiclr-17676	576	35	seizure	seizure	NOUN
iiclr-17676	576	36	by	by	ADP
iiclr-17676	576	37	an	an	DET
iiclr-17676	576	38	oppressive	oppressive	ADJ
iiclr-17676	576	39	government	government	NOUN
iiclr-17676	576	40	.	.	PUNCT
iiclr-17676	577	1	rather	rather	ADV
iiclr-17676	577	2	,	,	PUNCT
iiclr-17676	577	3	it	it	PRON
iiclr-17676	577	4	is	be	AUX
iiclr-17676	577	5	the	the	DET
iiclr-17676	577	6	fear	fear	NOUN
iiclr-17676	577	7	of	of	ADP
iiclr-17676	577	8	a	a	DET
iiclr-17676	577	9	government	government	NOUN
iiclr-17676	577	10	taxing	tax	VERB
iiclr-17676	577	11	the	the	DET
iiclr-17676	577	12	earnings	earning	NOUN
iiclr-17676	577	13	the	the	DET
iiclr-17676	577	14	assets	asset	NOUN
iiclr-17676	577	15	generate	generate	VERB
iiclr-17676	577	16	.	.	PUNCT
iiclr-17676	578	1	however	however	ADV
iiclr-17676	578	2	,	,	PUNCT
iiclr-17676	578	3	the	the	DET
iiclr-17676	578	4	inverse	inverse	NOUN
iiclr-17676	578	5	scenario	scenario	NOUN
iiclr-17676	578	6	,	,	PUNCT
iiclr-17676	578	7	oppressive	oppressive	ADJ
iiclr-17676	578	8	governments	government	NOUN
iiclr-17676	578	9	sheltering	shelter	VERB
iiclr-17676	578	10	assets	asset	NOUN
iiclr-17676	578	11	from	from	ADP
iiclr-17676	578	12	their	their	PRON
iiclr-17676	578	13	citizens	citizen	NOUN
iiclr-17676	578	14	,	,	PUNCT
iiclr-17676	578	15	should	should	AUX
iiclr-17676	578	16	be	be	AUX
iiclr-17676	578	17	of	of	ADP
iiclr-17676	578	18	greater	great	ADJ
iiclr-17676	578	19	concern	concern	NOUN
iiclr-17676	578	20	.	.	PUNCT
iiclr-17676	579	1	a.	a.	NOUN
iiclr-17676	580	1	the	the	DET
iiclr-17676	580	2	middle	middle	PROPN
iiclr-17676	580	3	east	east	PROPN
iiclr-17676	580	4	:	:	PUNCT
iiclr-17676	580	5	a	a	DET
iiclr-17676	580	6	cautionary	cautionary	ADJ
iiclr-17676	580	7	tale	tale	NOUN
iiclr-17676	580	8	sovereign	sovereign	ADJ
iiclr-17676	580	9	wealth	wealth	NOUN
iiclr-17676	580	10	funds	fund	NOUN
iiclr-17676	580	11	"	"	PUNCT
iiclr-17676	580	12	are	be	AUX
iiclr-17676	580	13	actively	actively	ADV
iiclr-17676	580	14	managed	manage	VERB
iiclr-17676	580	15	,	,	PUNCT
iiclr-17676	580	16	state	state	NOUN
iiclr-17676	580	17	-	-	PUNCT
iiclr-17676	580	18	owned	own	VERB
iiclr-17676	580	19	,	,	PUNCT
iiclr-17676	580	20	and	and	CCONJ
iiclr-17676	580	21	statecontrolled	statecontrolled	ADJ
iiclr-17676	580	22	investment	investment	NOUN
iiclr-17676	580	23	funds	fund	NOUN
iiclr-17676	580	24	.	.	PUNCT
iiclr-17676	580	25	'	'	PUNCT
iiclr-17676	581	1	'	'	PUNCT
iiclr-17676	581	2	193	193	NUM
iiclr-17676	581	3	they	they	PRON
iiclr-17676	581	4	represent	represent	VERB
iiclr-17676	581	5	an	an	DET
iiclr-17676	581	6	alternative	alternative	NOUN
iiclr-17676	581	7	to	to	ADP
iiclr-17676	581	8	"	"	PUNCT
iiclr-17676	581	9	investing	invest	VERB
iiclr-17676	581	10	additional	additional	ADJ
iiclr-17676	581	11	dollars	dollar	NOUN
iiclr-17676	581	12	domestically	domestically	ADV
iiclr-17676	581	13	in	in	ADP
iiclr-17676	581	14	infrastructure	infrastructure	NOUN
iiclr-17676	581	15	or	or	CCONJ
iiclr-17676	581	16	distributing	distribute	VERB
iiclr-17676	581	17	money	money	NOUN
iiclr-17676	581	18	to	to	ADP
iiclr-17676	581	19	citizens	citizen	NOUN
iiclr-17676	581	20	,	,	PUNCT
iiclr-17676	581	21	"	"	PUNCT
iiclr-17676	581	22	and	and	CCONJ
iiclr-17676	581	23	"	"	PUNCT
iiclr-17676	581	24	some	some	DET
iiclr-17676	581	25	developing	develop	VERB
iiclr-17676	581	26	countries	country	NOUN
iiclr-17676	581	27	...	...	PUNCT
iiclr-17676	582	1	[	[	X
iiclr-17676	582	2	use	use	VERB
iiclr-17676	582	3	them	they	PRON
iiclr-17676	582	4	]	]	PUNCT
iiclr-17676	582	5	to	to	PART
iiclr-17676	582	6	amass	amass	VERB
iiclr-17676	582	7	resources	resource	NOUN
iiclr-17676	582	8	,	,	PUNCT
iiclr-17676	582	9	achieve	achieve	VERB
iiclr-17676	582	10	higher	high	ADJ
iiclr-17676	582	11	financial	financial	ADJ
iiclr-17676	582	12	returns	return	NOUN
iiclr-17676	582	13	,	,	PUNCT
iiclr-17676	582	14	and	and	CCONJ
iiclr-17676	582	15	gain	gain	VERB
iiclr-17676	582	16	a	a	DET
iiclr-17676	582	17	foothold	foothold	NOUN
iiclr-17676	582	18	in	in	ADP
iiclr-17676	582	19	global	global	ADJ
iiclr-17676	582	20	capital	capital	NOUN
iiclr-17676	582	21	markets	market	NOUN
iiclr-17676	582	22	.	.	PUNCT
iiclr-17676	582	23	'	'	PUNCT
iiclr-17676	582	24	'	'	PUNCT
iiclr-17676	582	25	194	194	NUM
iiclr-17676	582	26	in	in	ADP
iiclr-17676	582	27	2008	2008	NUM
iiclr-17676	582	28	,	,	PUNCT
iiclr-17676	582	29	the	the	DET
iiclr-17676	582	30	countries	country	NOUN
iiclr-17676	582	31	controlling	control	VERB
iiclr-17676	582	32	the	the	DET
iiclr-17676	582	33	largest	large	ADJ
iiclr-17676	582	34	sovereign	sovereign	ADJ
iiclr-17676	582	35	wealth	wealth	NOUN
iiclr-17676	582	36	funds	fund	NOUN
iiclr-17676	582	37	included	include	VERB
iiclr-17676	582	38	abu	abu	PROPN
iiclr-17676	582	39	dhabi	dhabi	PROPN
iiclr-17676	582	40	,	,	PUNCT
iiclr-17676	582	41	saudi	saudi	PROPN
iiclr-17676	582	42	arabia	arabia	PROPN
iiclr-17676	582	43	,	,	PUNCT
iiclr-17676	582	44	and	and	CCONJ
iiclr-17676	582	45	kuwait	kuwait	PROPN
iiclr-17676	582	46	.	.	PUNCT
iiclr-17676	582	47	'	'	PUNCT
iiclr-17676	583	1	95	95	NUM
iiclr-17676	583	2	the	the	DET
iiclr-17676	583	3	abu	abu	PROPN
iiclr-17676	583	4	dhabi	dhabi	PROPN
iiclr-17676	583	5	fund	fund	PROPN
iiclr-17676	583	6	alone	alone	ADV
iiclr-17676	583	7	is	be	AUX
iiclr-17676	583	8	valued	value	VERB
iiclr-17676	583	9	at	at	ADP
iiclr-17676	583	10	$	$	SYM
iiclr-17676	583	11	875	875	NUM
iiclr-17676	583	12	billion.196	billion.196	NOUN
iiclr-17676	583	13	given	give	VERB
iiclr-17676	583	14	the	the	DET
iiclr-17676	583	15	amount	amount	NOUN
iiclr-17676	583	16	of	of	ADP
iiclr-17676	583	17	wealth	wealth	NOUN
iiclr-17676	583	18	middle	middle	ADJ
iiclr-17676	583	19	eastern	eastern	ADJ
iiclr-17676	583	20	governments	government	NOUN
iiclr-17676	583	21	are	be	AUX
iiclr-17676	583	22	sheltering	shelter	VERB
iiclr-17676	583	23	from	from	ADP
iiclr-17676	583	24	their	their	PRON
iiclr-17676	583	25	citizens	citizen	NOUN
iiclr-17676	583	26	in	in	ADP
iiclr-17676	583	27	sovereign	sovereign	ADJ
iiclr-17676	583	28	wealth	wealth	NOUN
iiclr-17676	583	29	funds	fund	NOUN
iiclr-17676	583	30	,	,	PUNCT
iiclr-17676	583	31	civil	civil	ADJ
iiclr-17676	583	32	unrest	unrest	NOUN
iiclr-17676	583	33	in	in	ADP
iiclr-17676	583	34	that	that	DET
iiclr-17676	583	35	region	region	NOUN
iiclr-17676	583	36	highlights	highlight	VERB
iiclr-17676	583	37	the	the	DET
iiclr-17676	583	38	potential	potential	ADJ
iiclr-17676	583	39	harm	harm	NOUN
iiclr-17676	583	40	secrecy	secrecy	NOUN
iiclr-17676	583	41	laws	law	NOUN
iiclr-17676	583	42	present	present	ADJ
iiclr-17676	583	43	to	to	ADP
iiclr-17676	583	44	the	the	DET
iiclr-17676	583	45	international	international	ADJ
iiclr-17676	583	46	community	community	NOUN
iiclr-17676	583	47	and	and	CCONJ
iiclr-17676	583	48	provides	provide	VERB
iiclr-17676	583	49	an	an	DET
iiclr-17676	583	50	opportunity	opportunity	NOUN
iiclr-17676	583	51	to	to	PART
iiclr-17676	583	52	generate	generate	VERB
iiclr-17676	583	53	support	support	NOUN
iiclr-17676	583	54	for	for	ADP
iiclr-17676	583	55	their	their	PRON
iiclr-17676	583	56	change	change	NOUN
iiclr-17676	583	57	.	.	PUNCT
iiclr-17676	584	1	beginning	begin	VERB
iiclr-17676	584	2	in	in	ADP
iiclr-17676	584	3	december	december	PROPN
iiclr-17676	584	4	2010	2010	NUM
iiclr-17676	584	5	,	,	PUNCT
iiclr-17676	584	6	"	"	PUNCT
iiclr-17676	584	7	mass	mass	ADJ
iiclr-17676	584	8	protests	protest	NOUN
iiclr-17676	584	9	..	..	PUNCT
iiclr-17676	584	10	,	,	PUNCT
iiclr-17676	584	11	brought	bring	VERB
iiclr-17676	584	12	down	down	ADP
iiclr-17676	584	13	[	[	X
iiclr-17676	584	14	tunisian	tunisian	ADJ
iiclr-17676	584	15	]	]	X
iiclr-17676	584	16	president	president	PROPN
iiclr-17676	584	17	zine	zine	PROPN
iiclr-17676	584	18	el	el	PROPN
iiclr-17676	584	19	abidine	abidine	PROPN
iiclr-17676	584	20	bin	bin	PROPN
iiclr-17676	584	21	ali	ali	PROPN
iiclr-17676	585	1	[	[	X
iiclr-17676	585	2	,	,	PUNCT
iiclr-17676	585	3	]	]	PUNCT
iiclr-17676	585	4	...	...	PUNCT
iiclr-17676	585	5	toppled	topple	VERB
iiclr-17676	585	6	autocratic	autocratic	ADJ
iiclr-17676	585	7	egyptian	egyptian	ADJ
iiclr-17676	585	8	president	president	PROPN
iiclr-17676	585	9	hosni	hosni	PROPN
iiclr-17676	585	10	mubarak	mubarak	PROPN
iiclr-17676	585	11	,	,	PUNCT
iiclr-17676	585	12	launched	launch	VERB
iiclr-17676	585	13	an	an	DET
iiclr-17676	585	14	armed	armed	ADJ
iiclr-17676	585	15	rebellion	rebellion	NOUN
iiclr-17676	585	16	against	against	ADP
iiclr-17676	585	17	libyan	libyan	ADJ
iiclr-17676	585	18	despot	despot	NOUN
iiclr-17676	585	19	moammar	moammar	PROPN
iiclr-17676	585	20	190	190	NUM
iiclr-17676	585	21	.	.	PUNCT
iiclr-17676	586	1	residents	resident	NOUN
iiclr-17676	586	2	choosing	choose	VERB
iiclr-17676	586	3	to	to	PART
iiclr-17676	586	4	maintain	maintain	VERB
iiclr-17676	586	5	citizenship	citizenship	NOUN
iiclr-17676	586	6	in	in	ADP
iiclr-17676	586	7	their	their	PRON
iiclr-17676	586	8	host	host	NOUN
iiclr-17676	586	9	nation	nation	NOUN
iiclr-17676	586	10	are	be	AUX
iiclr-17676	586	11	implicitly	implicitly	ADV
iiclr-17676	586	12	authorizing	authorize	VERB
iiclr-17676	586	13	their	their	PRON
iiclr-17676	586	14	host	host	NOUN
iiclr-17676	586	15	nation	nation	NOUN
iiclr-17676	586	16	to	to	PART
iiclr-17676	586	17	tax	tax	VERB
iiclr-17676	586	18	them	they	PRON
iiclr-17676	586	19	accordingly	accordingly	ADV
iiclr-17676	586	20	.	.	PUNCT
iiclr-17676	587	1	see	see	VERB
iiclr-17676	587	2	supra	supra	PROPN
iiclr-17676	587	3	notes	note	VERB
iiclr-17676	587	4	72	72	NUM
iiclr-17676	587	5	-	-	SYM
iiclr-17676	587	6	73	73	NUM
iiclr-17676	587	7	and	and	CCONJ
iiclr-17676	587	8	accompanying	accompany	VERB
iiclr-17676	587	9	text	text	NOUN
iiclr-17676	587	10	.	.	PUNCT
iiclr-17676	588	1	191	191	NUM
iiclr-17676	588	2	.	.	PUNCT
iiclr-17676	589	1	i	i	PRON
iiclr-17676	589	2	d.	d.	PROPN
iiclr-17676	589	3	;	;	PUNCT
iiclr-17676	589	4	see	see	VERB
iiclr-17676	589	5	also	also	ADV
iiclr-17676	589	6	mitchell	mitchell	PROPN
iiclr-17676	589	7	,	,	PUNCT
iiclr-17676	589	8	supra	supra	PROPN
iiclr-17676	589	9	note	note	PROPN
iiclr-17676	589	10	189	189	NUM
iiclr-17676	589	11	,	,	PUNCT
iiclr-17676	589	12	at	at	ADP
iiclr-17676	589	13	1813	1813	NUM
iiclr-17676	589	14	.	.	PUNCT
iiclr-17676	590	1	192	192	NUM
iiclr-17676	590	2	.	.	PUNCT
iiclr-17676	591	1	ethan	ethan	PROPN
iiclr-17676	591	2	a.	a.	PROPN
iiclr-17676	591	3	nadelmann	nadelmann	PROPN
iiclr-17676	591	4	,	,	PUNCT
iiclr-17676	591	5	unlaundering	unlaundere	VERB
iiclr-17676	591	6	dirty	dirty	ADJ
iiclr-17676	591	7	money	money	NOUN
iiclr-17676	591	8	abroad	abroad	ADV
iiclr-17676	591	9	:	:	PUNCT
iiclr-17676	591	10	u.s	u.s	PROPN
iiclr-17676	591	11	.	.	PROPN
iiclr-17676	591	12	foreign	foreign	ADJ
iiclr-17676	591	13	policy	policy	NOUN
iiclr-17676	591	14	and	and	CCONJ
iiclr-17676	591	15	financial	financial	ADJ
iiclr-17676	591	16	secrecy	secrecy	NOUN
iiclr-17676	591	17	jurisdictions	jurisdiction	NOUN
iiclr-17676	591	18	,	,	PUNCT
iiclr-17676	591	19	18	18	NUM
iiclr-17676	591	20	u.	u.	PROPN
iiclr-17676	591	21	miami	miami	PROPN
iiclr-17676	591	22	inter	inter	PROPN
iiclr-17676	591	23	-	-	PROPN
iiclr-17676	591	24	am	be	AUX
iiclr-17676	591	25	.	.	PUNCT
iiclr-17676	592	1	l.	l.	PROPN
iiclr-17676	592	2	rev	rev	PROPN
iiclr-17676	592	3	.	.	PROPN
iiclr-17676	592	4	33	33	NUM
iiclr-17676	592	5	,	,	PUNCT
iiclr-17676	592	6	61	61	NUM
iiclr-17676	592	7	(	(	PUNCT
iiclr-17676	592	8	1986	1986	NUM
iiclr-17676	592	9	)	)	PUNCT
iiclr-17676	592	10	.	.	PUNCT
iiclr-17676	593	1	193	193	NUM
iiclr-17676	593	2	.	.	PUNCT
iiclr-17676	594	1	michael	michael	PROPN
iiclr-17676	594	2	s.	s.	PROPN
iiclr-17676	594	3	knoll	knoll	PROPN
iiclr-17676	594	4	,	,	PUNCT
iiclr-17676	594	5	taxation	taxation	NOUN
iiclr-17676	594	6	and	and	CCONJ
iiclr-17676	594	7	the	the	DET
iiclr-17676	594	8	competitiveness	competitiveness	NOUN
iiclr-17676	594	9	of	of	ADP
iiclr-17676	594	10	sovereign	sovereign	ADJ
iiclr-17676	594	11	wealth	wealth	NOUN
iiclr-17676	594	12	funds	fund	NOUN
iiclr-17676	594	13	:	:	PUNCT
iiclr-17676	594	14	do	do	AUX
iiclr-17676	594	15	taxes	taxis	NOUN
iiclr-17676	594	16	encourage	encourage	VERB
iiclr-17676	594	17	sovereign	sovereign	ADJ
iiclr-17676	594	18	wealth	wealth	NOUN
iiclr-17676	594	19	funds	fund	NOUN
iiclr-17676	594	20	to	to	PART
iiclr-17676	594	21	invest	invest	VERB
iiclr-17676	594	22	in	in	ADP
iiclr-17676	594	23	the	the	DET
iiclr-17676	594	24	united	united	PROPN
iiclr-17676	594	25	states	states	PROPN
iiclr-17676	594	26	?	?	PUNCT
iiclr-17676	595	1	,	,	PUNCT
iiclr-17676	595	2	82	82	NUM
iiclr-17676	595	3	s.	s.	PROPN
iiclr-17676	595	4	cal	cal	PROPN
iiclr-17676	595	5	.	.	PUNCT
iiclr-17676	596	1	l.	l.	PROPN
iiclr-17676	596	2	rev	rev	PROPN
iiclr-17676	596	3	.	.	PROPN
iiclr-17676	596	4	703,706	703,706	NUM
iiclr-17676	596	5	(	(	PUNCT
iiclr-17676	596	6	2009	2009	NUM
iiclr-17676	596	7	)	)	PUNCT
iiclr-17676	596	8	.	.	PUNCT
iiclr-17676	597	1	194	194	NUM
iiclr-17676	597	2	.	.	PUNCT
iiclr-17676	598	1	victor	victor	PROPN
iiclr-17676	598	2	fleischer	fleischer	PROPN
iiclr-17676	598	3	,	,	PUNCT
iiclr-17676	598	4	a	a	DET
iiclr-17676	598	5	theory	theory	NOUN
iiclr-17676	598	6	of	of	ADP
iiclr-17676	598	7	taxing	tax	VERB
iiclr-17676	598	8	sovereign	sovereign	ADJ
iiclr-17676	598	9	wealth	wealth	NOUN
iiclr-17676	598	10	,	,	PUNCT
iiclr-17676	598	11	84	84	NUM
iiclr-17676	598	12	n.y.u	n.y.u	NOUN
iiclr-17676	598	13	.	.	PUNCT
iiclr-17676	599	1	l.	l.	PROPN
iiclr-17676	599	2	rev	rev	PROPN
iiclr-17676	599	3	.	.	PROPN
iiclr-17676	600	1	440,454	440,454	NUM
iiclr-17676	600	2	(	(	PUNCT
iiclr-17676	600	3	2009	2009	NUM
iiclr-17676	600	4	)	)	PUNCT
iiclr-17676	600	5	.	.	PUNCT
iiclr-17676	601	1	195	195	NUM
iiclr-17676	601	2	.	.	PUNCT
iiclr-17676	601	3	knoll	knoll	NOUN
iiclr-17676	601	4	,	,	PUNCT
iiclr-17676	601	5	supra	supra	PROPN
iiclr-17676	601	6	note	note	NOUN
iiclr-17676	601	7	193	193	NUM
iiclr-17676	601	8	,	,	PUNCT
iiclr-17676	601	9	at	at	ADP
iiclr-17676	601	10	707	707	NUM
iiclr-17676	601	11	.	.	PUNCT
iiclr-17676	601	12	196	196	NUM
iiclr-17676	601	13	.	.	PUNCT
iiclr-17676	602	1	i	i	PRON
iiclr-17676	602	2	d.	d.	PROPN
iiclr-17676	603	1	[	[	X
iiclr-17676	603	2	vol	vol	NOUN
iiclr-17676	603	3	.	.	PUNCT
iiclr-17676	604	1	22:1212	22:1212	NUM
iiclr-17676	604	2	auto	auto	NOUN
iiclr-17676	604	3	info	info	NOUN
iiclr-17676	604	4	exch	exch	PROPN
iiclr-17676	604	5	as	as	ADP
iiclr-17676	604	6	multi	multi	X
iiclr-17676	604	7	soln	soln	NOUN
iiclr-17676	604	8	to	to	PART
iiclr-17676	604	9	tax	tax	NOUN
iiclr-17676	604	10	havens	haven	NOUN
iiclr-17676	604	11	gadhafi	gadhafi	PROPN
iiclr-17676	604	12	,	,	PUNCT
iiclr-17676	604	13	and	and	CCONJ
iiclr-17676	604	14	rattled	rattle	VERB
iiclr-17676	604	15	governments	government	NOUN
iiclr-17676	604	16	in	in	ADP
iiclr-17676	604	17	yemen	yemen	PROPN
iiclr-17676	604	18	,	,	PUNCT
iiclr-17676	604	19	bahrain	bahrain	NOUN
iiclr-17676	604	20	and	and	CCONJ
iiclr-17676	604	21	elsewhere	elsewhere	ADV
iiclr-17676	604	22	.	.	PUNCT
iiclr-17676	605	1	"	"	PUNCT
iiclr-17676	605	2	'	'	PUNCT
iiclr-17676	605	3	197	197	NUM
iiclr-17676	605	4	amongst	amongst	ADP
iiclr-17676	605	5	the	the	DET
iiclr-17676	605	6	embattled	embattle	VERB
iiclr-17676	605	7	countries	country	NOUN
iiclr-17676	605	8	were	be	AUX
iiclr-17676	605	9	regimes	regime	NOUN
iiclr-17676	605	10	such	such	ADJ
iiclr-17676	605	11	as	as	ADP
iiclr-17676	605	12	libya	libya	PROPN
iiclr-17676	605	13	's	's	PART
iiclr-17676	605	14	,	,	PUNCT
iiclr-17676	605	15	which	which	PRON
iiclr-17676	605	16	control	control	VERB
iiclr-17676	605	17	a	a	DET
iiclr-17676	605	18	sovereign	sovereign	ADJ
iiclr-17676	605	19	wealth	wealth	NOUN
iiclr-17676	605	20	fund	fund	NOUN
iiclr-17676	605	21	valued	value	VERB
iiclr-17676	605	22	at	at	ADP
iiclr-17676	605	23	over	over	ADP
iiclr-17676	605	24	$	$	SYM
iiclr-17676	605	25	50	50	NUM
iiclr-17676	605	26	billion.198	billion.198	ADJ
iiclr-17676	605	27	other	other	ADJ
iiclr-17676	605	28	oil	oil	NOUN
iiclr-17676	605	29	-	-	PUNCT
iiclr-17676	605	30	rich	rich	ADJ
iiclr-17676	605	31	monarchies	monarchy	NOUN
iiclr-17676	605	32	tried	try	VERB
iiclr-17676	605	33	to	to	PART
iiclr-17676	605	34	preempt	preempt	VERB
iiclr-17676	605	35	protests	protest	NOUN
iiclr-17676	605	36	by	by	ADP
iiclr-17676	605	37	offering	offer	VERB
iiclr-17676	605	38	to	to	PART
iiclr-17676	605	39	distribute	distribute	VERB
iiclr-17676	605	40	money	money	NOUN
iiclr-17676	605	41	to	to	ADP
iiclr-17676	605	42	citizens	citizen	NOUN
iiclr-17676	605	43	.	.	PUNCT
iiclr-17676	605	44	'	'	PUNCT
iiclr-17676	606	1	99	99	NUM
iiclr-17676	606	2	saudi	saudi	PROPN
iiclr-17676	606	3	arabia	arabia	PROPN
iiclr-17676	606	4	offered	offer	VERB
iiclr-17676	606	5	social	social	ADJ
iiclr-17676	606	6	benefits	benefit	NOUN
iiclr-17676	606	7	for	for	ADP
iiclr-17676	606	8	civil	civil	ADJ
iiclr-17676	606	9	servants	servant	NOUN
iiclr-17676	606	10	,	,	PUNCT
iiclr-17676	606	11	a	a	DET
iiclr-17676	606	12	fifteen	fifteen	NUM
iiclr-17676	606	13	percent	percent	NOUN
iiclr-17676	606	14	pay	pay	NOUN
iiclr-17676	606	15	raise	raise	NOUN
iiclr-17676	606	16	for	for	ADP
iiclr-17676	606	17	state	state	NOUN
iiclr-17676	606	18	employees	employee	NOUN
iiclr-17676	606	19	,	,	PUNCT
iiclr-17676	606	20	and	and	CCONJ
iiclr-17676	606	21	an	an	DET
iiclr-17676	606	22	increase	increase	NOUN
iiclr-17676	606	23	in	in	ADP
iiclr-17676	606	24	funds	fund	NOUN
iiclr-17676	606	25	for	for	ADP
iiclr-17676	606	26	housing	housing	NOUN
iiclr-17676	606	27	loans	loan	NOUN
iiclr-17676	606	28	;	;	PUNCT
iiclr-17676	606	29	bahrain	bahrain	NOUN
iiclr-17676	606	30	offered	offer	VERB
iiclr-17676	606	31	a	a	DET
iiclr-17676	606	32	thirty	thirty	NUM
iiclr-17676	606	33	percent	percent	NOUN
iiclr-17676	606	34	reduction	reduction	NOUN
iiclr-17676	606	35	in	in	ADP
iiclr-17676	606	36	the	the	DET
iiclr-17676	606	37	mortgage	mortgage	NOUN
iiclr-17676	606	38	costs	cost	NOUN
iiclr-17676	606	39	of	of	ADP
iiclr-17676	606	40	30,000	30,000	NUM
iiclr-17676	606	41	households	household	NOUN
iiclr-17676	606	42	;	;	PUNCT
iiclr-17676	606	43	oman	oman	PROPN
iiclr-17676	606	44	offered	offer	VERB
iiclr-17676	606	45	a	a	DET
iiclr-17676	606	46	monthly	monthly	ADJ
iiclr-17676	606	47	allowance	allowance	NOUN
iiclr-17676	606	48	of	of	ADP
iiclr-17676	606	49	$	$	SYM
iiclr-17676	606	50	390	390	NUM
iiclr-17676	606	51	for	for	ADP
iiclr-17676	606	52	each	each	DET
iiclr-17676	606	53	registered	register	VERB
iiclr-17676	606	54	job	job	NOUN
iiclr-17676	606	55	seeker	seeker	NOUN
iiclr-17676	606	56	and	and	CCONJ
iiclr-17676	606	57	gave	give	VERB
iiclr-17676	606	58	orders	order	NOUN
iiclr-17676	606	59	to	to	PART
iiclr-17676	606	60	provide	provide	VERB
iiclr-17676	606	61	50,000	50,000	NUM
iiclr-17676	606	62	new	new	ADJ
iiclr-17676	606	63	jobs	job	NOUN
iiclr-17676	606	64	;	;	PUNCT
iiclr-17676	606	65	and	and	CCONJ
iiclr-17676	606	66	kuwait	kuwait	PROPN
iiclr-17676	606	67	offered	offer	VERB
iiclr-17676	606	68	1,100,000	1,100,000	NUM
iiclr-17676	606	69	citizens	citizen	NOUN
iiclr-17676	606	70	$	$	SYM
iiclr-17676	606	71	3,570	3,570	NUM
iiclr-17676	606	72	,	,	PUNCT
iiclr-17676	606	73	free	free	ADJ
iiclr-17676	606	74	distribution	distribution	NOUN
iiclr-17676	606	75	of	of	ADP
iiclr-17676	606	76	basic	basic	ADJ
iiclr-17676	606	77	food	food	NOUN
iiclr-17676	606	78	items	item	NOUN
iiclr-17676	606	79	for	for	ADP
iiclr-17676	606	80	fourteen	fourteen	NUM
iiclr-17676	606	81	months	month	NOUN
iiclr-17676	606	82	,	,	PUNCT
iiclr-17676	606	83	and	and	CCONJ
iiclr-17676	606	84	a	a	DET
iiclr-17676	606	85	115	115	NUM
iiclr-17676	606	86	%	%	NOUN
iiclr-17676	606	87	200pay	200pay	NUM
iiclr-17676	606	88	raise	raise	NOUN
iiclr-17676	606	89	for	for	ADP
iiclr-17676	606	90	servicemen	serviceman	NOUN
iiclr-17676	606	91	.	.	PUNCT
iiclr-17676	607	1	in	in	ADP
iiclr-17676	607	2	the	the	DET
iiclr-17676	607	3	event	event	NOUN
iiclr-17676	607	4	of	of	ADP
iiclr-17676	607	5	civil	civil	ADJ
iiclr-17676	607	6	uprisings	uprising	NOUN
iiclr-17676	607	7	in	in	ADP
iiclr-17676	607	8	these	these	DET
iiclr-17676	607	9	countries	country	NOUN
iiclr-17676	607	10	,	,	PUNCT
iiclr-17676	607	11	newly	newly	ADV
iiclr-17676	607	12	installed	instal	VERB
iiclr-17676	607	13	democratic	democratic	ADJ
iiclr-17676	607	14	governments	government	NOUN
iiclr-17676	607	15	should	should	AUX
iiclr-17676	607	16	be	be	AUX
iiclr-17676	607	17	entitled	entitle	VERB
iiclr-17676	607	18	to	to	PART
iiclr-17676	607	19	control	control	VERB
iiclr-17676	607	20	of	of	ADP
iiclr-17676	607	21	their	their	PRON
iiclr-17676	607	22	country	country	NOUN
iiclr-17676	607	23	's	's	PART
iiclr-17676	607	24	respective	respective	ADJ
iiclr-17676	607	25	sovereign	sovereign	ADJ
iiclr-17676	607	26	wealth	wealth	NOUN
iiclr-17676	607	27	fund	fund	NOUN
iiclr-17676	607	28	.	.	PUNCT
iiclr-17676	608	1	however	however	ADV
iiclr-17676	608	2	,	,	PUNCT
iiclr-17676	608	3	tax	tax	NOUN
iiclr-17676	608	4	havens	haven	NOUN
iiclr-17676	608	5	and	and	CCONJ
iiclr-17676	608	6	their	their	PRON
iiclr-17676	608	7	secrecy	secrecy	NOUN
iiclr-17676	608	8	laws	law	NOUN
iiclr-17676	608	9	present	present	VERB
iiclr-17676	608	10	a	a	DET
iiclr-17676	608	11	significant	significant	ADJ
iiclr-17676	608	12	obstacle	obstacle	NOUN
iiclr-17676	608	13	to	to	ADP
iiclr-17676	608	14	locating	locate	VERB
iiclr-17676	608	15	and	and	CCONJ
iiclr-17676	608	16	gaining	gain	VERB
iiclr-17676	608	17	control	control	NOUN
iiclr-17676	608	18	of	of	ADP
iiclr-17676	608	19	such	such	ADJ
iiclr-17676	608	20	funds	fund	NOUN
iiclr-17676	608	21	.	.	PUNCT
iiclr-17676	609	1	even	even	ADV
iiclr-17676	609	2	sovereign	sovereign	ADJ
iiclr-17676	609	3	wealth	wealth	NOUN
iiclr-17676	609	4	funds	fund	NOUN
iiclr-17676	609	5	that	that	PRON
iiclr-17676	609	6	"	"	PUNCT
iiclr-17676	609	7	are	be	AUX
iiclr-17676	609	8	legally	legally	ADV
iiclr-17676	609	9	independent	independent	ADJ
iiclr-17676	609	10	from	from	ADP
iiclr-17676	609	11	the	the	DET
iiclr-17676	609	12	governments	government	NOUN
iiclr-17676	609	13	that	that	PRON
iiclr-17676	609	14	own	own	VERB
iiclr-17676	609	15	them	they	PRON
iiclr-17676	609	16	...	...	PUNCT
iiclr-17676	609	17	are	be	AUX
iiclr-17676	609	18	not	not	PART
iiclr-17676	609	19	practically	practically	ADV
iiclr-17676	609	20	independent	independent	ADJ
iiclr-17676	609	21	.	.	PUNCT
iiclr-17676	610	1	when	when	SCONJ
iiclr-17676	610	2	pressed	press	VERB
iiclr-17676	610	3	,	,	PUNCT
iiclr-17676	610	4	the	the	DET
iiclr-17676	610	5	managers	manager	NOUN
iiclr-17676	610	6	of	of	ADP
iiclr-17676	610	7	such	such	ADJ
iiclr-17676	610	8	funds	fund	NOUN
iiclr-17676	610	9	are	be	AUX
iiclr-17676	610	10	likely	likely	ADJ
iiclr-17676	610	11	to	to	PART
iiclr-17676	610	12	act	act	VERB
iiclr-17676	610	13	as	as	SCONJ
iiclr-17676	610	14	their	their	PRON
iiclr-17676	610	15	home	home	NOUN
iiclr-17676	610	16	country	country	NOUN
iiclr-17676	610	17	government	government	NOUN
iiclr-17676	610	18	wants	want	VERB
iiclr-17676	610	19	them	they	PRON
iiclr-17676	610	20	to	to	PART
iiclr-17676	610	21	act	act	VERB
iiclr-17676	610	22	.	.	PUNCT
iiclr-17676	611	1	,	,	PUNCT
iiclr-17676	611	2	201	201	NUM
iiclr-17676	611	3	should	should	AUX
iiclr-17676	611	4	the	the	DET
iiclr-17676	611	5	leaders	leader	NOUN
iiclr-17676	611	6	of	of	ADP
iiclr-17676	611	7	arab	arab	ADJ
iiclr-17676	611	8	nations	nation	NOUN
iiclr-17676	611	9	feel	feel	VERB
iiclr-17676	611	10	they	they	PRON
iiclr-17676	611	11	are	be	AUX
iiclr-17676	611	12	on	on	ADP
iiclr-17676	611	13	the	the	DET
iiclr-17676	611	14	verge	verge	NOUN
iiclr-17676	611	15	of	of	ADP
iiclr-17676	611	16	being	be	AUX
iiclr-17676	611	17	ousted	oust	VERB
iiclr-17676	611	18	,	,	PUNCT
iiclr-17676	611	19	they	they	PRON
iiclr-17676	611	20	could	could	AUX
iiclr-17676	611	21	pressure	pressure	VERB
iiclr-17676	611	22	the	the	DET
iiclr-17676	611	23	managers	manager	NOUN
iiclr-17676	611	24	to	to	PART
iiclr-17676	611	25	transfer	transfer	VERB
iiclr-17676	611	26	assets	asset	NOUN
iiclr-17676	611	27	into	into	ADP
iiclr-17676	611	28	tax	tax	NOUN
iiclr-17676	611	29	havens	haven	NOUN
iiclr-17676	611	30	with	with	ADP
iiclr-17676	611	31	bank	bank	NOUN
iiclr-17676	611	32	secrecy	secrecy	NOUN
iiclr-17676	611	33	laws	law	NOUN
iiclr-17676	611	34	.	.	PUNCT
iiclr-17676	612	1	thereafter	thereafter	ADV
iiclr-17676	612	2	,	,	PUNCT
iiclr-17676	612	3	the	the	DET
iiclr-17676	612	4	leaders	leader	NOUN
iiclr-17676	612	5	could	could	AUX
iiclr-17676	612	6	siphon	siphon	VERB
iiclr-17676	612	7	assets	asset	NOUN
iiclr-17676	612	8	from	from	ADP
iiclr-17676	612	9	the	the	DET
iiclr-17676	612	10	fund	fund	NOUN
iiclr-17676	612	11	and	and	CCONJ
iiclr-17676	612	12	keep	keep	VERB
iiclr-17676	612	13	them	they	PRON
iiclr-17676	612	14	within	within	ADP
iiclr-17676	612	15	secrecy	secrecy	NOUN
iiclr-17676	612	16	jurisdictions	jurisdiction	NOUN
iiclr-17676	612	17	.	.	PUNCT
iiclr-17676	613	1	this	this	PRON
iiclr-17676	613	2	would	would	AUX
iiclr-17676	613	3	ensure	ensure	VERB
iiclr-17676	613	4	the	the	DET
iiclr-17676	613	5	leader	leader	NOUN
iiclr-17676	613	6	would	would	AUX
iiclr-17676	613	7	retain	retain	VERB
iiclr-17676	613	8	great	great	ADJ
iiclr-17676	613	9	wealth	wealth	NOUN
iiclr-17676	613	10	after	after	ADP
iiclr-17676	613	11	being	be	AUX
iiclr-17676	613	12	removed	remove	VERB
iiclr-17676	613	13	from	from	ADP
iiclr-17676	613	14	power	power	NOUN
iiclr-17676	613	15	.	.	PUNCT
iiclr-17676	614	1	what	what	PRON
iiclr-17676	614	2	is	be	AUX
iiclr-17676	614	3	more	more	ADJ
iiclr-17676	614	4	,	,	PUNCT
iiclr-17676	614	5	a	a	DET
iiclr-17676	614	6	significant	significant	ADJ
iiclr-17676	614	7	percentage	percentage	NOUN
iiclr-17676	614	8	of	of	ADP
iiclr-17676	614	9	middle	middle	ADJ
iiclr-17676	614	10	eastern	eastern	ADJ
iiclr-17676	614	11	assets	asset	NOUN
iiclr-17676	614	12	are	be	AUX
iiclr-17676	614	13	already	already	ADV
iiclr-17676	614	14	held	hold	VERB
iiclr-17676	614	15	in	in	ADP
iiclr-17676	614	16	secrecy	secrecy	NOUN
iiclr-17676	614	17	jurisdictions	jurisdiction	NOUN
iiclr-17676	614	18	,	,	PUNCT
iiclr-17676	614	19	increasing	increase	VERB
iiclr-17676	614	20	the	the	DET
iiclr-17676	614	21	likelihood	likelihood	NOUN
iiclr-17676	614	22	that	that	SCONJ
iiclr-17676	614	23	assets	asset	NOUN
iiclr-17676	614	24	could	could	AUX
iiclr-17676	614	25	be	be	AUX
iiclr-17676	614	26	siphoned	siphon	VERB
iiclr-17676	614	27	and	and	CCONJ
iiclr-17676	614	28	making	make	VERB
iiclr-17676	614	29	the	the	DET
iiclr-17676	614	30	siphoning	siphon	VERB
iiclr-17676	614	31	process	process	NOUN
iiclr-17676	614	32	easier.202	easier.202	NOUN
iiclr-17676	614	33	in	in	ADP
iiclr-17676	614	34	their	their	PRON
iiclr-17676	614	35	global	global	ADJ
iiclr-17676	614	36	wealth	wealth	NOUN
iiclr-17676	614	37	report	report	NOUN
iiclr-17676	614	38	for	for	ADP
iiclr-17676	614	39	2003	2003	NUM
iiclr-17676	614	40	,	,	PUNCT
iiclr-17676	614	41	boston	boston	PROPN
iiclr-17676	614	42	consulting	consulting	PROPN
iiclr-17676	614	43	group	group	NOUN
iiclr-17676	614	44	estimated	estimate	VERB
iiclr-17676	614	45	that	that	SCONJ
iiclr-17676	614	46	the	the	DET
iiclr-17676	614	47	middle	middle	PROPN
iiclr-17676	614	48	east	east	PROPN
iiclr-17676	614	49	and	and	CCONJ
iiclr-17676	614	50	asia	asia	PROPN
iiclr-17676	614	51	had	have	VERB
iiclr-17676	614	52	$	$	SYM
iiclr-17676	614	53	10.2	10.2	NUM
iiclr-17676	614	54	trillion	trillion	NUM
iiclr-17676	614	55	in	in	ADP
iiclr-17676	614	56	total	total	ADJ
iiclr-17676	614	57	wealth	wealth	NOUN
iiclr-17676	614	58	,	,	PUNCT
iiclr-17676	614	59	$	$	SYM
iiclr-17676	614	60	4.1	4.1	NUM
iiclr-17676	614	61	trillion	trillion	NUM
iiclr-17676	614	62	of	of	ADP
iiclr-17676	614	63	which	which	PRON
iiclr-17676	614	64	is	be	AUX
iiclr-17676	614	65	probably	probably	ADV
iiclr-17676	614	66	held	hold	VERB
iiclr-17676	614	67	offshore.0	offshore.0	PROPN
iiclr-17676	614	68	3	3	NUM
iiclr-17676	614	69	this	this	DET
iiclr-17676	614	70	estimate	estimate	NOUN
iiclr-17676	614	71	was	be	AUX
iiclr-17676	614	72	the	the	DET
iiclr-17676	614	73	highest	high	ADJ
iiclr-17676	614	74	monetary	monetary	ADJ
iiclr-17676	614	75	amount	amount	NOUN
iiclr-17676	614	76	and	and	CCONJ
iiclr-17676	614	77	the	the	DET
iiclr-17676	614	78	second	second	ADJ
iiclr-17676	614	79	highest	high	ADJ
iiclr-17676	614	80	percentage	percentage	NOUN
iiclr-17676	614	81	of	of	ADP
iiclr-17676	614	82	total	total	ADJ
iiclr-17676	614	83	wealth	wealth	NOUN
iiclr-17676	614	84	of	of	ADP
iiclr-17676	614	85	any	any	DET
iiclr-17676	614	86	continent	continent	NOUN
iiclr-17676	614	87	's	's	PART
iiclr-17676	614	88	offshore	offshore	ADJ
iiclr-17676	614	89	holdings.20	holdings.20	NOUN
iiclr-17676	614	90	these	these	DET
iiclr-17676	614	91	197	197	NUM
iiclr-17676	614	92	.	.	PUNCT
iiclr-17676	615	1	karin	karin	PROPN
iiclr-17676	615	2	laub	laub	PROPN
iiclr-17676	615	3	,	,	PUNCT
iiclr-17676	615	4	in	in	ADP
iiclr-17676	615	5	birthplace	birthplace	NOUN
iiclr-17676	615	6	ofarab	ofarab	NOUN
iiclr-17676	615	7	uprising	uprising	NOUN
iiclr-17676	615	8	,	,	PUNCT
iiclr-17676	615	9	discontent	discontent	NOUN
iiclr-17676	615	10	lingers	linger	NOUN
iiclr-17676	615	11	,	,	PUNCT
iiclr-17676	615	12	wash	wash	NOUN
iiclr-17676	615	13	.	.	PUNCT
iiclr-17676	616	1	post	post	NOUN
iiclr-17676	616	2	(	(	PUNCT
iiclr-17676	616	3	mar	mar	PROPN
iiclr-17676	616	4	.	.	PROPN
iiclr-17676	616	5	12	12	NUM
iiclr-17676	616	6	,	,	PUNCT
iiclr-17676	616	7	2011	2011	NUM
iiclr-17676	616	8	)	)	PUNCT
iiclr-17676	616	9	,	,	PUNCT
iiclr-17676	616	10	http://www.washingtonpost.com/wp-dyn/content/article/2011/03/12/	http://www.washingtonpost.com/wp-dyn/content/article/2011/03/12/	PROPN
iiclr-17676	616	11	ar2011031201289.html	ar2011031201289.html	PROPN
iiclr-17676	616	12	.	.	PUNCT
iiclr-17676	617	1	while	while	SCONJ
iiclr-17676	617	2	armed	armed	ADJ
iiclr-17676	617	3	rebels	rebel	NOUN
iiclr-17676	617	4	fought	fight	VERB
iiclr-17676	617	5	for	for	ADP
iiclr-17676	617	6	control	control	NOUN
iiclr-17676	617	7	of	of	ADP
iiclr-17676	617	8	libya	libya	PROPN
iiclr-17676	617	9	,	,	PUNCT
iiclr-17676	617	10	a	a	DET
iiclr-17676	617	11	separate	separate	ADJ
iiclr-17676	617	12	battle	battle	NOUN
iiclr-17676	617	13	for	for	ADP
iiclr-17676	617	14	control	control	NOUN
iiclr-17676	617	15	of	of	ADP
iiclr-17676	617	16	libya	libya	PROPN
iiclr-17676	617	17	's	's	PART
iiclr-17676	617	18	sovereign	sovereign	ADJ
iiclr-17676	617	19	wealth	wealth	NOUN
iiclr-17676	617	20	fund	fund	NOUN
iiclr-17676	617	21	was	be	AUX
iiclr-17676	617	22	also	also	ADV
iiclr-17676	617	23	underway	underway	ADJ
iiclr-17676	617	24	.	.	PUNCT
iiclr-17676	618	1	landon	landon	PROPN
iiclr-17676	618	2	thomas	thomas	PROPN
iiclr-17676	618	3	jr	jr	PROPN
iiclr-17676	618	4	.	.	PROPN
iiclr-17676	618	5	,	,	PUNCT
iiclr-17676	618	6	libya	libya	PROPN
iiclr-17676	618	7	's	's	PART
iiclr-17676	618	8	hidden	hidden	ADJ
iiclr-17676	618	9	wealth	wealth	NOUN
iiclr-17676	618	10	may	may	AUX
iiclr-17676	618	11	be	be	AUX
iiclr-17676	618	12	next	next	ADJ
iiclr-17676	618	13	battle	battle	NOUN
iiclr-17676	618	14	,	,	PUNCT
iiclr-17676	618	15	n.y	n.y	PROPN
iiclr-17676	618	16	.	.	PROPN
iiclr-17676	618	17	times	times	PROPN
iiclr-17676	618	18	,	,	PUNCT
iiclr-17676	618	19	mar	mar	PROPN
iiclr-17676	618	20	.	.	PROPN
iiclr-17676	618	21	4	4	NUM
iiclr-17676	618	22	,	,	PUNCT
iiclr-17676	618	23	2011	2011	NUM
iiclr-17676	618	24	,	,	PUNCT
iiclr-17676	618	25	at	at	ADP
iiclr-17676	618	26	b1	b1	NOUN
iiclr-17676	618	27	.	.	PUNCT
iiclr-17676	619	1	198	198	NUM
iiclr-17676	619	2	.	.	PUNCT
iiclr-17676	620	1	fleischer	fleischer	PROPN
iiclr-17676	620	2	,	,	PUNCT
iiclr-17676	620	3	supra	supra	PROPN
iiclr-17676	620	4	note	note	NOUN
iiclr-17676	620	5	194	194	NUM
iiclr-17676	620	6	.	.	PUNCT
iiclr-17676	620	7	199	199	NUM
iiclr-17676	620	8	.	.	PUNCT
iiclr-17676	621	1	jacques	jacques	PROPN
iiclr-17676	621	2	charmelot	charmelot	PROPN
iiclr-17676	621	3	,	,	PUNCT
iiclr-17676	621	4	oil	oil	NOUN
iiclr-17676	621	5	-	-	PUNCT
iiclr-17676	621	6	rich	rich	ADJ
iiclr-17676	621	7	arab	arab	ADJ
iiclr-17676	621	8	states	state	NOUN
iiclr-17676	621	9	open	open	VERB
iiclr-17676	621	10	their	their	PRON
iiclr-17676	621	11	coffers	coffer	NOUN
iiclr-17676	621	12	,	,	PUNCT
iiclr-17676	621	13	agence	agence	NOUN
iiclr-17676	621	14	francepresse	francepresse	PROPN
iiclr-17676	621	15	,	,	PUNCT
iiclr-17676	621	16	feb	feb	PROPN
iiclr-17676	621	17	.	.	PROPN
iiclr-17676	621	18	27	27	NUM
iiclr-17676	621	19	,	,	PUNCT
iiclr-17676	621	20	2011	2011	NUM
iiclr-17676	621	21	.	.	PUNCT
iiclr-17676	622	1	200	200	NUM
iiclr-17676	622	2	.	.	PUNCT
iiclr-17676	623	1	i	i	PRON
iiclr-17676	623	2	d.	d.	PROPN
iiclr-17676	623	3	201	201	NUM
iiclr-17676	623	4	.	.	PUNCT
iiclr-17676	624	1	knoll	knoll	NOUN
iiclr-17676	624	2	,	,	PUNCT
iiclr-17676	624	3	supra	supra	PROPN
iiclr-17676	624	4	note	note	NOUN
iiclr-17676	624	5	193	193	NUM
iiclr-17676	624	6	,	,	PUNCT
iiclr-17676	624	7	at	at	ADP
iiclr-17676	624	8	708	708	NUM
iiclr-17676	624	9	.	.	PUNCT
iiclr-17676	625	1	202	202	NUM
iiclr-17676	625	2	.	.	PUNCT
iiclr-17676	626	1	murphy	murphy	PROPN
iiclr-17676	626	2	,	,	PUNCT
iiclr-17676	626	3	supra	supra	PROPN
iiclr-17676	626	4	note	note	VERB
iiclr-17676	626	5	50	50	NUM
iiclr-17676	626	6	.	.	NOUN
iiclr-17676	626	7	203	203	NUM
iiclr-17676	626	8	.	.	PUNCT
iiclr-17676	627	1	i	i	PRON
iiclr-17676	627	2	d.	d.	PROPN
iiclr-17676	627	3	204	204	NUM
iiclr-17676	627	4	.	.	PUNCT
iiclr-17676	628	1	it	it	PRON
iiclr-17676	628	2	was	be	AUX
iiclr-17676	628	3	estimated	estimate	VERB
iiclr-17676	628	4	that	that	SCONJ
iiclr-17676	628	5	north	north	PROPN
iiclr-17676	628	6	america	america	PROPN
iiclr-17676	628	7	had	have	VERB
iiclr-17676	628	8	total	total	ADJ
iiclr-17676	628	9	wealth	wealth	NOUN
iiclr-17676	628	10	of$16.2	of$16.2	NOUN
iiclr-17676	628	11	trillion	trillion	NUM
iiclr-17676	628	12	,	,	PUNCT
iiclr-17676	628	13	$	$	SYM
iiclr-17676	628	14	1.6	1.6	NUM
iiclr-17676	628	15	trillion	trillion	NUM
iiclr-17676	628	16	of	of	ADP
iiclr-17676	628	17	which	which	PRON
iiclr-17676	628	18	was	be	AUX
iiclr-17676	628	19	probably	probably	ADV
iiclr-17676	628	20	held	hold	VERB
iiclr-17676	628	21	offshore	offshore	ADV
iiclr-17676	628	22	,	,	PUNCT
iiclr-17676	628	23	or	or	CCONJ
iiclr-17676	628	24	about	about	ADV
iiclr-17676	628	25	ten	ten	NUM
iiclr-17676	628	26	percent	percent	NOUN
iiclr-17676	628	27	of	of	ADP
iiclr-17676	628	28	total	total	ADJ
iiclr-17676	628	29	wealth	wealth	NOUN
iiclr-17676	628	30	;	;	PUNCT
iiclr-17676	628	31	europe	europe	PROPN
iiclr-17676	628	32	was	be	AUX
iiclr-17676	628	33	estimated	estimate	VERB
iiclr-17676	628	34	to	to	PART
iiclr-17676	628	35	have	have	VERB
iiclr-17676	628	36	total	total	ADJ
iiclr-17676	628	37	wealth	wealth	NOUN
iiclr-17676	628	38	of$10.3	of$10.3	NUM
iiclr-17676	628	39	trillion	trillion	NUM
iiclr-17676	628	40	,	,	PUNCT
iiclr-17676	628	41	$	$	SYM
iiclr-17676	628	42	2.6	2.6	NUM
iiclr-17676	628	43	trillion	trillion	NUM
iiclr-17676	628	44	of	of	ADP
iiclr-17676	628	45	which	which	PRON
iiclr-17676	628	46	was	be	AUX
iiclr-17676	628	47	probably	probably	ADV
iiclr-17676	628	48	held	hold	VERB
iiclr-17676	628	49	offshore	offshore	ADV
iiclr-17676	628	50	,	,	PUNCT
iiclr-17676	628	51	or	or	CCONJ
iiclr-17676	628	52	about	about	ADP
iiclr-17676	628	53	2012	2012	NUM
iiclr-17676	628	54	]	]	SYM
iiclr-17676	628	55	213	213	NUM
iiclr-17676	628	56	ind	ind	NOUN
iiclr-17676	628	57	.	.	PUNCT
iiclr-17676	629	1	int'l	int'l	PROPN
iiclr-17676	629	2	&	&	CCONJ
iiclr-17676	629	3	comp	comp	PROPN
iiclr-17676	629	4	.	.	PUNCT
iiclr-17676	630	1	l.	l.	PROPN
iiclr-17676	630	2	rev	rev	PROPN
iiclr-17676	630	3	.	.	PUNCT
iiclr-17676	631	1	assets	asset	NOUN
iiclr-17676	631	2	rightfully	rightfully	ADV
iiclr-17676	631	3	belong	belong	VERB
iiclr-17676	631	4	to	to	ADP
iiclr-17676	631	5	the	the	DET
iiclr-17676	631	6	citizens	citizen	NOUN
iiclr-17676	631	7	of	of	ADP
iiclr-17676	631	8	the	the	DET
iiclr-17676	631	9	sovereign	sovereign	ADJ
iiclr-17676	631	10	nations	nation	NOUN
iiclr-17676	631	11	,	,	PUNCT
iiclr-17676	631	12	and	and	CCONJ
iiclr-17676	631	13	the	the	DET
iiclr-17676	631	14	inability	inability	NOUN
iiclr-17676	631	15	to	to	PART
iiclr-17676	631	16	access	access	VERB
iiclr-17676	631	17	them	they	PRON
iiclr-17676	631	18	may	may	AUX
iiclr-17676	631	19	serve	serve	VERB
iiclr-17676	631	20	as	as	ADP
iiclr-17676	631	21	a	a	DET
iiclr-17676	631	22	catalyst	catalyst	NOUN
iiclr-17676	631	23	for	for	ADP
iiclr-17676	631	24	secrecy	secrecy	NOUN
iiclr-17676	631	25	law	law	NOUN
iiclr-17676	631	26	reform	reform	NOUN
iiclr-17676	631	27	.	.	PUNCT
iiclr-17676	632	1	b.	b.	PROPN
iiclr-17676	632	2	ireland	ireland	PROPN
iiclr-17676	632	3	.	.	PUNCT
iiclr-17676	633	1	the	the	DET
iiclr-17676	633	2	face	face	NOUN
iiclr-17676	633	3	of	of	ADP
iiclr-17676	633	4	the	the	DET
iiclr-17676	633	5	initiative	initiative	NOUN
iiclr-17676	633	6	in	in	ADP
iiclr-17676	633	7	order	order	NOUN
iiclr-17676	633	8	for	for	SCONJ
iiclr-17676	633	9	the	the	DET
iiclr-17676	633	10	oecd	oecd	PROPN
iiclr-17676	633	11	to	to	PART
iiclr-17676	633	12	generate	generate	VERB
iiclr-17676	633	13	the	the	DET
iiclr-17676	633	14	political	political	ADJ
iiclr-17676	633	15	prowess	prowess	NOUN
iiclr-17676	633	16	necessary	necessary	ADJ
iiclr-17676	633	17	to	to	PART
iiclr-17676	633	18	change	change	VERB
iiclr-17676	633	19	tax	tax	NOUN
iiclr-17676	633	20	havens	haven	NOUN
iiclr-17676	633	21	'	'	PART
iiclr-17676	633	22	internal	internal	ADJ
iiclr-17676	633	23	secrecy	secrecy	NOUN
iiclr-17676	633	24	laws	law	NOUN
iiclr-17676	633	25	,	,	PUNCT
iiclr-17676	633	26	it	it	PRON
iiclr-17676	633	27	will	will	AUX
iiclr-17676	633	28	need	need	VERB
iiclr-17676	633	29	to	to	PART
iiclr-17676	633	30	strategically	strategically	ADV
iiclr-17676	633	31	select	select	VERB
iiclr-17676	633	32	a	a	DET
iiclr-17676	633	33	country	country	NOUN
iiclr-17676	633	34	to	to	PART
iiclr-17676	633	35	serve	serve	VERB
iiclr-17676	633	36	as	as	ADP
iiclr-17676	633	37	the	the	DET
iiclr-17676	633	38	"	"	PUNCT
iiclr-17676	633	39	face	face	NOUN
iiclr-17676	633	40	"	"	PUNCT
iiclr-17676	633	41	of	of	ADP
iiclr-17676	633	42	the	the	DET
iiclr-17676	633	43	initiative	initiative	NOUN
iiclr-17676	633	44	.	.	PUNCT
iiclr-17676	634	1	because	because	SCONJ
iiclr-17676	634	2	oecd	oecd	PROPN
iiclr-17676	634	3	initiatives	initiative	NOUN
iiclr-17676	634	4	typically	typically	ADV
iiclr-17676	634	5	suffer	suffer	VERB
iiclr-17676	634	6	from	from	ADP
iiclr-17676	634	7	the	the	DET
iiclr-17676	634	8	perception	perception	NOUN
iiclr-17676	634	9	that	that	SCONJ
iiclr-17676	634	10	member	member	NOUN
iiclr-17676	634	11	states	state	NOUN
iiclr-17676	634	12	are	be	AUX
iiclr-17676	634	13	favored	favor	VERB
iiclr-17676	634	14	at	at	ADP
iiclr-17676	634	15	the	the	DET
iiclr-17676	634	16	expense	expense	NOUN
iiclr-17676	634	17	of	of	ADP
iiclr-17676	634	18	tax	tax	NOUN
iiclr-17676	634	19	haven	haven	NOUN
iiclr-17676	634	20	,	,	PUNCT
iiclr-17676	634	21	°	°	ADP
iiclr-17676	634	22	5	5	NUM
iiclr-17676	634	23	the	the	DET
iiclr-17676	634	24	organization	organization	NOUN
iiclr-17676	634	25	struggles	struggle	VERB
iiclr-17676	634	26	with	with	ADP
iiclr-17676	634	27	an	an	DET
iiclr-17676	634	28	image	image	NOUN
iiclr-17676	634	29	of	of	ADP
iiclr-17676	634	30	representing	represent	VERB
iiclr-17676	634	31	the	the	DET
iiclr-17676	634	32	"	"	PUNCT
iiclr-17676	634	33	big	big	ADJ
iiclr-17676	634	34	guys	guy	NOUN
iiclr-17676	634	35	against	against	ADP
iiclr-17676	634	36	the	the	DET
iiclr-17676	634	37	little	little	ADJ
iiclr-17676	634	38	guys	guy	NOUN
iiclr-17676	634	39	.	.	PUNCT
iiclr-17676	635	1	'	'	PUNCT
iiclr-17676	635	2	20	20	NUM
iiclr-17676	635	3	6	6	NUM
iiclr-17676	635	4	inevitably	inevitably	ADV
iiclr-17676	635	5	,	,	PUNCT
iiclr-17676	635	6	a	a	DET
iiclr-17676	635	7	new	new	ADJ
iiclr-17676	635	8	initiative	initiative	NOUN
iiclr-17676	635	9	will	will	AUX
iiclr-17676	635	10	need	need	VERB
iiclr-17676	635	11	"	"	PUNCT
iiclr-17676	635	12	to	to	PART
iiclr-17676	635	13	achieve	achieve	VERB
iiclr-17676	635	14	consensus	consensus	NOUN
iiclr-17676	635	15	within	within	ADP
iiclr-17676	635	16	a	a	DET
iiclr-17676	635	17	diverse	diverse	ADJ
iiclr-17676	635	18	group	group	NOUN
iiclr-17676	636	1	[	[	X
iiclr-17676	636	2	of	of	ADP
iiclr-17676	636	3	]	]	PUNCT
iiclr-17676	636	4	...	...	PUNCT
iiclr-17676	636	5	countries	country	NOUN
iiclr-17676	636	6	,	,	PUNCT
iiclr-17676	636	7	2	2	NUM
iiclr-17676	636	8	°	°	NUM
iiclr-17676	636	9	7	7	NUM
iiclr-17676	636	10	and	and	CCONJ
iiclr-17676	636	11	ireland	ireland	NOUN
iiclr-17676	636	12	may	may	AUX
iiclr-17676	636	13	provide	provide	VERB
iiclr-17676	636	14	the	the	DET
iiclr-17676	636	15	best	good	ADJ
iiclr-17676	636	16	opportunity	opportunity	NOUN
iiclr-17676	636	17	for	for	ADP
iiclr-17676	636	18	leadership	leadership	NOUN
iiclr-17676	636	19	.	.	PUNCT
iiclr-17676	637	1	ireland	ireland	NOUN
iiclr-17676	637	2	is	be	AUX
iiclr-17676	637	3	a	a	DET
iiclr-17676	637	4	country	country	NOUN
iiclr-17676	637	5	to	to	PART
iiclr-17676	637	6	which	which	PRON
iiclr-17676	637	7	tax	tax	NOUN
iiclr-17676	637	8	havens	haven	NOUN
iiclr-17676	637	9	can	can	AUX
iiclr-17676	637	10	relate	relate	VERB
iiclr-17676	637	11	and	and	CCONJ
iiclr-17676	637	12	behind	behind	ADP
iiclr-17676	637	13	which	which	PRON
iiclr-17676	637	14	they	they	PRON
iiclr-17676	637	15	can	can	AUX
iiclr-17676	637	16	rally	rally	VERB
iiclr-17676	637	17	.	.	PUNCT
iiclr-17676	638	1	in	in	ADP
iiclr-17676	638	2	february	february	PROPN
iiclr-17676	638	3	2007	2007	NUM
iiclr-17676	638	4	,	,	PUNCT
iiclr-17676	638	5	ireland	ireland	PROPN
iiclr-17676	638	6	"	"	PUNCT
iiclr-17676	638	7	was	be	AUX
iiclr-17676	638	8	one	one	NUM
iiclr-17676	638	9	of	of	ADP
iiclr-17676	638	10	the	the	DET
iiclr-17676	638	11	wealthiest	wealthy	ADJ
iiclr-17676	638	12	countries	country	NOUN
iiclr-17676	638	13	in	in	ADP
iiclr-17676	638	14	europe	europe	PROPN
iiclr-17676	638	15	,	,	PUNCT
iiclr-17676	638	16	with	with	ADP
iiclr-17676	638	17	a	a	DET
iiclr-17676	638	18	booming	booming	ADJ
iiclr-17676	638	19	construction	construction	NOUN
iiclr-17676	638	20	industry	industry	NOUN
iiclr-17676	638	21	,	,	PUNCT
iiclr-17676	638	22	an	an	DET
iiclr-17676	638	23	average	average	ADJ
iiclr-17676	638	24	per	per	X
iiclr-17676	638	25	capita	capita	NOUN
iiclr-17676	638	26	income	income	NOUN
iiclr-17676	638	27	of	of	ADP
iiclr-17676	638	28	e200,000	e200,000	PROPN
iiclr-17676	638	29	(	(	PUNCT
iiclr-17676	638	30	$	$	SYM
iiclr-17676	638	31	270,000	270,000	NUM
iiclr-17676	638	32	)	)	PUNCT
iiclr-17676	638	33	and	and	CCONJ
iiclr-17676	638	34	economic	economic	ADJ
iiclr-17676	638	35	growth	growth	NOUN
iiclr-17676	638	36	of	of	ADP
iiclr-17676	638	37	6	6	NUM
iiclr-17676	638	38	%	%	NOUN
iiclr-17676	638	39	per	per	ADP
iiclr-17676	638	40	year	year	NOUN
iiclr-17676	638	41	.	.	PUNCT
iiclr-17676	638	42	'	'	PUNCT
iiclr-17676	639	1	'	'	PUNCT
iiclr-17676	639	2	20	20	NUM
iiclr-17676	639	3	8	8	NUM
iiclr-17676	639	4	by	by	ADP
iiclr-17676	639	5	february	february	PROPN
iiclr-17676	639	6	2011	2011	NUM
iiclr-17676	639	7	,	,	PUNCT
iiclr-17676	639	8	ireland	ireland	PROPN
iiclr-17676	639	9	was	be	AUX
iiclr-17676	639	10	"	"	PUNCT
iiclr-17676	639	11	in	in	ADP
iiclr-17676	639	12	a	a	DET
iiclr-17676	639	13	state	state	NOUN
iiclr-17676	639	14	of	of	ADP
iiclr-17676	639	15	financial	financial	ADJ
iiclr-17676	639	16	ruin	ruin	NOUN
iiclr-17676	639	17	,	,	PUNCT
iiclr-17676	639	18	struggling	struggle	VERB
iiclr-17676	639	19	under	under	ADP
iiclr-17676	639	20	€	€	SYM
iiclr-17676	639	21	95	95	NUM
iiclr-17676	639	22	billion	billion	NUM
iiclr-17676	639	23	(	(	PUNCT
iiclr-17676	639	24	$	$	SYM
iiclr-17676	639	25	130	130	NUM
iiclr-17676	639	26	billion	billion	NUM
iiclr-17676	639	27	)	)	PUNCT
iiclr-17676	639	28	of	of	ADP
iiclr-17676	639	29	debt	debt	NOUN
iiclr-17676	639	30	,	,	PUNCT
iiclr-17676	639	31	spiraling	spiral	VERB
iiclr-17676	639	32	unemployment	unemployment	NOUN
iiclr-17676	639	33	and	and	CCONJ
iiclr-17676	639	34	a	a	DET
iiclr-17676	639	35	crippled	crippled	ADJ
iiclr-17676	639	36	housing	housing	NOUN
iiclr-17676	639	37	market	market	NOUN
iiclr-17676	639	38	.	.	PUNCT
iiclr-17676	640	1	,	,	PUNCT
iiclr-17676	640	2	20	20	NUM
iiclr-17676	640	3	9	9	NUM
iiclr-17676	640	4	a	a	DET
iiclr-17676	640	5	coalition	coalition	NOUN
iiclr-17676	640	6	government	government	NOUN
iiclr-17676	640	7	led	lead	VERB
iiclr-17676	640	8	by	by	ADP
iiclr-17676	640	9	enda	enda	PROPN
iiclr-17676	640	10	kenny	kenny	PROPN
iiclr-17676	640	11	of	of	ADP
iiclr-17676	640	12	the	the	DET
iiclr-17676	640	13	fine	fine	PROPN
iiclr-17676	640	14	gael	gael	PROPN
iiclr-17676	640	15	party	party	PROPN
iiclr-17676	640	16	gained	gain	VERB
iiclr-17676	640	17	control	control	NOUN
iiclr-17676	640	18	in	in	ADP
iiclr-17676	640	19	parliament	parliament	NOUN
iiclr-17676	640	20	after	after	ADP
iiclr-17676	640	21	the	the	DET
iiclr-17676	640	22	february	february	PROPN
iiclr-17676	640	23	2011	2011	NUM
iiclr-17676	640	24	national	national	PROPN
iiclr-17676	640	25	elections.2'0	elections.2'0	PRON
iiclr-17676	640	26	the	the	DET
iiclr-17676	640	27	coalition	coalition	NOUN
iiclr-17676	640	28	's	's	PART
iiclr-17676	640	29	113	113	NUM
iiclr-17676	640	30	-	-	PUNCT
iiclr-17676	640	31	seat	seat	NOUN
iiclr-17676	640	32	parliamentary	parliamentary	ADJ
iiclr-17676	640	33	majority	majority	NOUN
iiclr-17676	640	34	is	be	AUX
iiclr-17676	640	35	the	the	DET
iiclr-17676	640	36	largest	large	ADJ
iiclr-17676	640	37	majority	majority	NOUN
iiclr-17676	640	38	in	in	ADP
iiclr-17676	640	39	ireland	ireland	PROPN
iiclr-17676	640	40	's	's	PART
iiclr-17676	640	41	history.21	history.21	PROPN
iiclr-17676	640	42	'	'	PART
iiclr-17676	640	43	prime	prime	PROPN
iiclr-17676	640	44	minister	minister	NOUN
iiclr-17676	640	45	kenny	kenny	PROPN
iiclr-17676	640	46	"	"	PUNCT
iiclr-17676	640	47	vowed	vow	VERB
iiclr-17676	640	48	to	to	PART
iiclr-17676	640	49	solve	solve	VERB
iiclr-17676	640	50	a	a	DET
iiclr-17676	640	51	bank	bank	NOUN
iiclr-17676	640	52	-	-	PUNCT
iiclr-17676	640	53	bailout	bailout	NOUN
iiclr-17676	640	54	crisis	crisis	NOUN
iiclr-17676	640	55	that	that	PRON
iiclr-17676	640	56	overwhelmed	overwhelmed	ADJ
iiclr-17676	640	57	ireland	ireland	NOUN
iiclr-17676	640	58	's	's	PART
iiclr-17676	640	59	finances	finance	NOUN
iiclr-17676	640	60	and	and	CCONJ
iiclr-17676	640	61	required	require	VERB
iiclr-17676	640	62	an	an	DET
iiclr-17676	640	63	emergency	emergency	NOUN
iiclr-17676	640	64	rescue	rescue	NOUN
iiclr-17676	640	65	by	by	ADP
iiclr-17676	640	66	the	the	DET
iiclr-17676	640	67	european	european	PROPN
iiclr-17676	640	68	union	union	PROPN
iiclr-17676	640	69	and	and	CCONJ
iiclr-17676	640	70	international	international	ADJ
iiclr-17676	640	71	monetary	monetary	ADJ
iiclr-17676	640	72	fund	fund	NOUN
iiclr-17676	640	73	,	,	PUNCT
iiclr-17676	640	74	"	"	PUNCT
iiclr-17676	640	75	saying	say	VERB
iiclr-17676	640	76	,	,	PUNCT
iiclr-17676	640	77	"	"	PUNCT
iiclr-17676	640	78	terms	term	NOUN
iiclr-17676	640	79	of	of	ADP
iiclr-17676	640	80	the	the	DET
iiclr-17676	640	81	euimf	euimf	NOUN
iiclr-17676	640	82	loans	loan	NOUN
iiclr-17676	640	83	must	must	AUX
iiclr-17676	640	84	be	be	AUX
iiclr-17676	640	85	renegotiated	renegotiate	VERB
iiclr-17676	640	86	to	to	PART
iiclr-17676	640	87	make	make	VERB
iiclr-17676	640	88	them	they	PRON
iiclr-17676	640	89	more	more	ADV
iiclr-17676	640	90	affordable	affordable	ADJ
iiclr-17676	640	91	for	for	ADP
iiclr-17676	640	92	ireland	ireland	NOUN
iiclr-17676	640	93	and	and	CCONJ
iiclr-17676	640	94	enable	enable	VERB
iiclr-17676	640	95	that	that	SCONJ
iiclr-17676	640	96	country	country	NOUN
iiclr-17676	640	97	's	's	PART
iiclr-17676	640	98	recovery	recovery	NOUN
iiclr-17676	640	99	from	from	ADP
iiclr-17676	640	100	deficits	deficit	NOUN
iiclr-17676	640	101	and	and	CCONJ
iiclr-17676	640	102	double	double	ADJ
iiclr-17676	640	103	-	-	PUNCT
iiclr-17676	640	104	digit	digit	NOUN
iiclr-17676	640	105	unemployment	unemployment	NOUN
iiclr-17676	640	106	.	.	PUNCT
iiclr-17676	641	1	,	,	PUNCT
iiclr-17676	641	2	212	212	NUM
iiclr-17676	641	3	in	in	ADP
iiclr-17676	641	4	november	november	PROPN
iiclr-17676	641	5	2010	2010	NUM
iiclr-17676	641	6	,	,	PUNCT
iiclr-17676	641	7	ireland	ireland	PROPN
iiclr-17676	641	8	agreed	agree	VERB
iiclr-17676	641	9	to	to	PART
iiclr-17676	641	10	borrow	borrow	VERB
iiclr-17676	641	11	c85	c85	NOUN
iiclr-17676	641	12	billion	billion	NUM
iiclr-17676	641	13	from	from	ADP
iiclr-17676	641	14	member	member	NOUN
iiclr-17676	641	15	states	state	NOUN
iiclr-17676	641	16	of	of	ADP
iiclr-17676	641	17	the	the	DET
iiclr-17676	641	18	eu	eu	PROPN
iiclr-17676	641	19	through	through	ADP
iiclr-17676	641	20	the	the	DET
iiclr-17676	641	21	european	european	PROPN
iiclr-17676	641	22	financial	financial	PROPN
iiclr-17676	641	23	stability	stability	PROPN
iiclr-17676	641	24	fund	fund	NOUN
iiclr-17676	641	25	,	,	PUNCT
iiclr-17676	641	26	bilateral	bilateral	ADJ
iiclr-17676	641	27	loans	loan	NOUN
iiclr-17676	641	28	from	from	ADP
iiclr-17676	641	29	the	the	DET
iiclr-17676	641	30	united	united	PROPN
iiclr-17676	641	31	kingdom	kingdom	PROPN
iiclr-17676	641	32	,	,	PUNCT
iiclr-17676	641	33	sweden	sweden	ADJ
iiclr-17676	641	34	,	,	PUNCT
iiclr-17676	641	35	and	and	CCONJ
iiclr-17676	641	36	denmark	denmark	NOUN
iiclr-17676	641	37	,	,	PUNCT
iiclr-17676	641	38	and	and	CCONJ
iiclr-17676	641	39	the	the	DET
iiclr-17676	641	40	international	international	ADJ
iiclr-17676	641	41	twenty	twenty	NUM
iiclr-17676	641	42	-	-	PUNCT
iiclr-17676	641	43	five	five	NUM
iiclr-17676	641	44	percent	percent	NOUN
iiclr-17676	641	45	of	of	ADP
iiclr-17676	641	46	total	total	ADJ
iiclr-17676	641	47	wealth	wealth	NOUN
iiclr-17676	641	48	;	;	PUNCT
iiclr-17676	641	49	latin	latin	PROPN
iiclr-17676	641	50	america	america	PROPN
iiclr-17676	641	51	had	have	VERB
iiclr-17676	641	52	total	total	ADJ
iiclr-17676	641	53	wealth	wealth	NOUN
iiclr-17676	641	54	of	of	ADP
iiclr-17676	641	55	$	$	SYM
iiclr-17676	641	56	1.3	1.3	NUM
iiclr-17676	641	57	trillion	trillion	NUM
iiclr-17676	641	58	,	,	PUNCT
iiclr-17676	641	59	$	$	SYM
iiclr-17676	641	60	700	700	NUM
iiclr-17676	641	61	billion	billion	NUM
iiclr-17676	641	62	of	of	ADP
iiclr-17676	641	63	which	which	PRON
iiclr-17676	641	64	was	be	AUX
iiclr-17676	641	65	probably	probably	ADV
iiclr-17676	641	66	held	hold	VERB
iiclr-17676	641	67	offshore	offshore	ADV
iiclr-17676	641	68	,	,	PUNCT
iiclr-17676	641	69	or	or	CCONJ
iiclr-17676	641	70	about	about	ADV
iiclr-17676	641	71	fifty	fifty	NUM
iiclr-17676	641	72	-	-	PUNCT
iiclr-17676	641	73	four	four	NUM
iiclr-17676	641	74	percent	percent	NOUN
iiclr-17676	641	75	of	of	ADP
iiclr-17676	641	76	total	total	ADJ
iiclr-17676	641	77	wealth	wealth	NOUN
iiclr-17676	641	78	;	;	PUNCT
iiclr-17676	641	79	the	the	DET
iiclr-17676	641	80	report	report	NOUN
iiclr-17676	641	81	estimated	estimate	VERB
iiclr-17676	641	82	that	that	SCONJ
iiclr-17676	641	83	$	$	SYM
iiclr-17676	641	84	9	9	NUM
iiclr-17676	641	85	trillion	trillion	NUM
iiclr-17676	641	86	in	in	ADP
iiclr-17676	641	87	total	total	NOUN
iiclr-17676	641	88	was	be	AUX
iiclr-17676	641	89	probably	probably	ADV
iiclr-17676	641	90	held	hold	VERB
iiclr-17676	641	91	offshore	offshore	ADV
iiclr-17676	641	92	,	,	PUNCT
iiclr-17676	641	93	roughly	roughly	ADV
iiclr-17676	641	94	23.7	23.7	NUM
iiclr-17676	641	95	%	%	NOUN
iiclr-17676	641	96	of	of	ADP
iiclr-17676	641	97	total	total	ADJ
iiclr-17676	641	98	wealth	wealth	NOUN
iiclr-17676	641	99	.	.	PUNCT
iiclr-17676	642	1	i	i	PRON
iiclr-17676	642	2	d.	d.	PROPN
iiclr-17676	642	3	205	205	NUM
iiclr-17676	642	4	.	.	PUNCT
iiclr-17676	642	5	sharman	sharman	PROPN
iiclr-17676	642	6	,	,	PUNCT
iiclr-17676	642	7	supra	supra	PROPN
iiclr-17676	642	8	note	note	PROPN
iiclr-17676	642	9	12	12	NUM
iiclr-17676	642	10	,	,	PUNCT
iiclr-17676	642	11	at	at	ADP
iiclr-17676	642	12	2	2	NUM
iiclr-17676	642	13	.	.	NOUN
iiclr-17676	642	14	206	206	NUM
iiclr-17676	642	15	.	.	PUNCT
iiclr-17676	643	1	see	see	VERB
iiclr-17676	643	2	palan	palan	PROPN
iiclr-17676	643	3	et	et	PROPN
iiclr-17676	643	4	al	al	PROPN
iiclr-17676	643	5	.	.	PROPN
iiclr-17676	643	6	,	,	PUNCT
iiclr-17676	643	7	supra	supra	PROPN
iiclr-17676	643	8	note	note	NOUN
iiclr-17676	643	9	3	3	NUM
iiclr-17676	643	10	,	,	PUNCT
iiclr-17676	643	11	at	at	ADP
iiclr-17676	643	12	213	213	NUM
iiclr-17676	643	13	.	.	PUNCT
iiclr-17676	643	14	207	207	NUM
iiclr-17676	643	15	.	.	PUNCT
iiclr-17676	644	1	avi	avi	VERB
iiclr-17676	644	2	-	-	PUNCT
iiclr-17676	644	3	yonah	yonah	ADJ
iiclr-17676	644	4	,	,	PUNCT
iiclr-17676	644	5	supra	supra	ADJ
iiclr-17676	644	6	note	note	NOUN
iiclr-17676	644	7	78	78	NUM
iiclr-17676	644	8	,	,	PUNCT
iiclr-17676	644	9	at	at	ADP
iiclr-17676	644	10	1662	1662	NUM
iiclr-17676	644	11	.	.	PUNCT
iiclr-17676	645	1	208	208	NUM
iiclr-17676	645	2	.	.	PUNCT
iiclr-17676	645	3	genevieve	genevieve	PROPN
iiclr-17676	645	4	carbery	carbery	PROPN
iiclr-17676	645	5	,	,	PUNCT
iiclr-17676	645	6	all	all	PRON
iiclr-17676	645	7	change	change	VERB
iiclr-17676	645	8	as	as	SCONJ
iiclr-17676	645	9	ireland	ireland	PROPN
iiclr-17676	645	10	goes	go	VERB
iiclr-17676	645	11	to	to	ADP
iiclr-17676	645	12	the	the	DET
iiclr-17676	645	13	polls	poll	NOUN
iiclr-17676	645	14	,	,	PUNCT
iiclr-17676	645	15	time	time	NOUN
iiclr-17676	645	16	(	(	PUNCT
iiclr-17676	645	17	feb	feb	PROPN
iiclr-17676	645	18	.	.	PROPN
iiclr-17676	645	19	25	25	NUM
iiclr-17676	645	20	,	,	PUNCT
iiclr-17676	645	21	2011	2011	NUM
iiclr-17676	645	22	)	)	PUNCT
iiclr-17676	645	23	,	,	PUNCT
iiclr-17676	645	24	http://www.time.com/time/world/article/0,8599,2053605,00.html	http://www.time.com/time/world/article/0,8599,2053605,00.html	NOUN
iiclr-17676	645	25	.	.	PUNCT
iiclr-17676	646	1	209	209	NUM
iiclr-17676	646	2	.	.	PUNCT
iiclr-17676	647	1	i	i	PRON
iiclr-17676	647	2	d.	d.	PROPN
iiclr-17676	647	3	210	210	NUM
iiclr-17676	647	4	.	.	PUNCT
iiclr-17676	648	1	shawn	shawn	PROPN
iiclr-17676	648	2	pogatchnik	pogatchnik	PROPN
iiclr-17676	648	3	,	,	PUNCT
iiclr-17676	648	4	enda	enda	PROPN
iiclr-17676	648	5	kenny	kenny	PROPN
iiclr-17676	648	6	elected	elect	VERB
iiclr-17676	648	7	ireland	ireland	PROPN
iiclr-17676	648	8	's	's	PART
iiclr-17676	648	9	premier	premier	NOUN
iiclr-17676	648	10	,	,	PUNCT
iiclr-17676	648	11	wash	wash	NOUN
iiclr-17676	648	12	.	.	PUNCT
iiclr-17676	649	1	post	post	NOUN
iiclr-17676	649	2	(	(	PUNCT
iiclr-17676	649	3	mar	mar	PROPN
iiclr-17676	649	4	.	.	PROPN
iiclr-17676	649	5	9	9	NUM
iiclr-17676	649	6	,	,	PUNCT
iiclr-17676	649	7	2011	2011	NUM
iiclr-17676	649	8	)	)	PUNCT
iiclr-17676	649	9	,	,	PUNCT
iiclr-17676	649	10	http://www.washingtonpost.com/wp-dyn/content/article/2011/03/09/	http://www.washingtonpost.com/wp-dyn/content/article/2011/03/09/	PROPN
iiclr-17676	649	11	ar2011030900799.html	ar2011030900799.html	PROPN
iiclr-17676	649	12	.	.	PUNCT
iiclr-17676	650	1	211	211	NUM
iiclr-17676	650	2	.	.	PUNCT
iiclr-17676	651	1	i	i	PRON
iiclr-17676	651	2	d.	d.	PROPN
iiclr-17676	651	3	212	212	NUM
iiclr-17676	651	4	.	.	PUNCT
iiclr-17676	652	1	i	i	PRON
iiclr-17676	652	2	d.	d.	VERB
iiclr-17676	652	3	214	214	NUM
iiclr-17676	653	1	[	[	X
iiclr-17676	653	2	vol	vol	NOUN
iiclr-17676	653	3	.	.	PUNCT
iiclr-17676	654	1	22:1	22:1	NUM
iiclr-17676	654	2	2012	2012	NUM
iiclr-17676	654	3	]	]	PUNCT
iiclr-17676	654	4	auto	auto	NOUN
iiclr-17676	654	5	info	info	NOUN
iiclr-17676	654	6	exch	exch	PROPN
iiclr-17676	654	7	as	as	ADP
iiclr-17676	654	8	multi	multi	X
iiclr-17676	654	9	soln	soln	NOUN
iiclr-17676	654	10	to	to	PART
iiclr-17676	654	11	tax	tax	NOUN
iiclr-17676	654	12	havens	haven	NOUN
iiclr-17676	654	13	monetary	monetary	ADJ
iiclr-17676	654	14	fund.213	fund.213	NOUN
iiclr-17676	654	15	ireland	ireland	PROPN
iiclr-17676	654	16	itself	itself	PRON
iiclr-17676	654	17	contributed	contribute	VERB
iiclr-17676	654	18	c17.5	c17.5	PROPN
iiclr-17676	654	19	billion	billion	NUM
iiclr-17676	654	20	of	of	ADP
iiclr-17676	654	21	the	the	DET
iiclr-17676	654	22	funds	fund	NOUN
iiclr-17676	654	23	from	from	ADP
iiclr-17676	654	24	their	their	PRON
iiclr-17676	654	25	national	national	ADJ
iiclr-17676	654	26	pension	pension	NOUN
iiclr-17676	654	27	reserve	reserve	PROPN
iiclr-17676	654	28	fund	fund	PROPN
iiclr-17676	654	29	,	,	PUNCT
iiclr-17676	654	30	decreasing	decrease	VERB
iiclr-17676	654	31	the	the	DET
iiclr-17676	654	32	amount	amount	NOUN
iiclr-17676	654	33	of	of	ADP
iiclr-17676	654	34	external	external	ADJ
iiclr-17676	654	35	assistance	assistance	NOUN
iiclr-17676	654	36	to	to	ADP
iiclr-17676	654	37	c67.5	c67.5	PRON
iiclr-17676	654	38	billion.214	billion.214	ADJ
iiclr-17676	654	39	the	the	DET
iiclr-17676	654	40	borrowing	borrowing	NOUN
iiclr-17676	654	41	was	be	AUX
iiclr-17676	654	42	necessitated	necessitate	VERB
iiclr-17676	654	43	by	by	ADP
iiclr-17676	654	44	the	the	DET
iiclr-17676	654	45	"	"	PUNCT
iiclr-17676	654	46	high	high	ADJ
iiclr-17676	654	47	yields	yield	NOUN
iiclr-17676	654	48	on	on	ADP
iiclr-17676	654	49	irish	irish	ADJ
iiclr-17676	654	50	bonds	bond	NOUN
iiclr-17676	654	51	,	,	PUNCT
iiclr-17676	654	52	"	"	PUNCT
iiclr-17676	654	53	which	which	PRON
iiclr-17676	654	54	"	"	PUNCT
iiclr-17676	654	55	curtailed	curtail	VERB
iiclr-17676	654	56	[	[	X
iiclr-17676	654	57	ireland	ireland	NOUN
iiclr-17676	654	58	's	's	PART
iiclr-17676	654	59	]	]	X
iiclr-17676	654	60	ability	ability	NOUN
iiclr-17676	654	61	to	to	PART
iiclr-17676	654	62	borrow	borrow	VERB
iiclr-17676	654	63	.	.	PUNCT
iiclr-17676	655	1	without	without	ADP
iiclr-17676	655	2	[	[	X
iiclr-17676	655	3	the	the	X
iiclr-17676	655	4	]	]	X
iiclr-17676	655	5	external	external	ADJ
iiclr-17676	655	6	support	support	NOUN
iiclr-17676	655	7	,	,	PUNCT
iiclr-17676	656	1	[	[	X
iiclr-17676	656	2	ireland	ireland	NOUN
iiclr-17676	656	3	]	]	PUNCT
iiclr-17676	656	4	would	would	AUX
iiclr-17676	656	5	not	not	PART
iiclr-17676	656	6	be	be	AUX
iiclr-17676	656	7	able	able	ADJ
iiclr-17676	656	8	to	to	PART
iiclr-17676	656	9	raise	raise	VERB
iiclr-17676	656	10	the	the	DET
iiclr-17676	656	11	funds	fund	NOUN
iiclr-17676	656	12	required	require	VERB
iiclr-17676	656	13	to	to	PART
iiclr-17676	656	14	pay	pay	VERB
iiclr-17676	656	15	for	for	ADP
iiclr-17676	656	16	key	key	ADJ
iiclr-17676	656	17	public	public	ADJ
iiclr-17676	656	18	services	service	NOUN
iiclr-17676	656	19	for	for	ADP
iiclr-17676	656	20	[	[	X
iiclr-17676	656	21	irish	irish	ADJ
iiclr-17676	656	22	]	]	X
iiclr-17676	656	23	citizens	citizen	NOUN
iiclr-17676	656	24	...	...	PUNCT
iiclr-17676	657	1	[	[	X
iiclr-17676	657	2	or	or	CCONJ
iiclr-17676	657	3	]	]	AUX
iiclr-17676	657	4	provide	provide	VERB
iiclr-17676	657	5	a	a	DET
iiclr-17676	657	6	functioning	function	VERB
iiclr-17676	657	7	banking	banking	NOUN
iiclr-17676	657	8	system	system	NOUN
iiclr-17676	657	9	to	to	PART
iiclr-17676	657	10	support	support	VERB
iiclr-17676	657	11	economic	economic	ADJ
iiclr-17676	657	12	activity	activity	NOUN
iiclr-17676	657	13	.	.	PUNCT
iiclr-17676	658	1	''	''	PUNCT
iiclr-17676	658	2	21	21	NUM
iiclr-17676	658	3	5	5	NUM
iiclr-17676	658	4	as	as	ADP
iiclr-17676	658	5	a	a	DET
iiclr-17676	658	6	condition	condition	NOUN
iiclr-17676	658	7	to	to	ADP
iiclr-17676	658	8	lending	lend	VERB
iiclr-17676	658	9	the	the	DET
iiclr-17676	658	10	money	money	NOUN
iiclr-17676	658	11	,	,	PUNCT
iiclr-17676	658	12	ireland	ireland	PROPN
iiclr-17676	658	13	had	have	VERB
iiclr-17676	658	14	to	to	PART
iiclr-17676	658	15	comply	comply	VERB
iiclr-17676	658	16	with	with	ADP
iiclr-17676	658	17	eu	eu	PROPN
iiclr-17676	658	18	mandates	mandate	NOUN
iiclr-17676	658	19	.	.	PUNCT
iiclr-17676	659	1	216	216	NUM
iiclr-17676	659	2	"	"	PUNCT
iiclr-17676	659	3	the	the	DET
iiclr-17676	659	4	[	[	X
iiclr-17676	659	5	2011	2011	NUM
iiclr-17676	659	6	]	]	PUNCT
iiclr-17676	659	7	budget	budget	NOUN
iiclr-17676	659	8	implement[ed	implement[ed	PROPN
iiclr-17676	659	9	]	]	PUNCT
iiclr-17676	659	10	the	the	DET
iiclr-17676	659	11	first	first	ADJ
iiclr-17676	659	12	stage	stage	NOUN
iiclr-17676	659	13	of	of	ADP
iiclr-17676	659	14	the	the	DET
iiclr-17676	659	15	four	four	NUM
iiclr-17676	659	16	-	-	PUNCT
iiclr-17676	659	17	year	year	NOUN
iiclr-17676	659	18	national	national	ADJ
iiclr-17676	659	19	recovery	recovery	NOUN
iiclr-17676	659	20	plan	plan	NOUN
iiclr-17676	659	21	....	....	PUNCT
iiclr-17676	660	1	it	it	PRON
iiclr-17676	660	2	[	[	X
iiclr-17676	660	3	sought	seek	VERB
iiclr-17676	660	4	]	]	PUNCT
iiclr-17676	660	5	to	to	PART
iiclr-17676	660	6	trim	trim	VERB
iiclr-17676	660	7	e15	e15	PROPN
iiclr-17676	660	8	billion	billion	NUM
iiclr-17676	660	9	from	from	ADP
iiclr-17676	660	10	ireland	ireland	NOUN
iiclr-17676	660	11	's	's	PART
iiclr-17676	660	12	deficit	deficit	NOUN
iiclr-17676	660	13	to	to	PART
iiclr-17676	660	14	bring	bring	VERB
iiclr-17676	660	15	it	it	PRON
iiclr-17676	660	16	under	under	ADP
iiclr-17676	660	17	the	the	DET
iiclr-17676	660	18	eumandated	eumandate	VERB
iiclr-17676	660	19	level	level	NOUN
iiclr-17676	660	20	of	of	ADP
iiclr-17676	660	21	3	3	NUM
iiclr-17676	660	22	percent	percent	NOUN
iiclr-17676	660	23	of	of	ADP
iiclr-17676	660	24	gdp	gdp	NOUN
iiclr-17676	660	25	in	in	ADP
iiclr-17676	660	26	2014	2014	NUM
iiclr-17676	660	27	.	.	PUNCT
iiclr-17676	660	28	''	''	PUNCT
iiclr-17676	661	1	217	217	NUM
iiclr-17676	661	2	the	the	DET
iiclr-17676	661	3	national	national	ADJ
iiclr-17676	661	4	recovery	recovery	NOUN
iiclr-17676	661	5	plan	plan	NOUN
iiclr-17676	661	6	"	"	PUNCT
iiclr-17676	661	7	call[ed	call[ed	PROPN
iiclr-17676	661	8	]	]	PUNCT
iiclr-17676	661	9	for	for	ADP
iiclr-17676	661	10	two	two	NUM
iiclr-17676	661	11	-	-	PUNCT
iiclr-17676	661	12	thirds	third	NOUN
iiclr-17676	661	13	of	of	ADP
iiclr-17676	661	14	deficit	deficit	NOUN
iiclr-17676	661	15	reductions	reduction	NOUN
iiclr-17676	661	16	to	to	PART
iiclr-17676	661	17	come	come	VERB
iiclr-17676	661	18	from	from	ADP
iiclr-17676	661	19	spending	spending	NOUN
iiclr-17676	661	20	cuts	cut	NOUN
iiclr-17676	661	21	,	,	PUNCT
iiclr-17676	661	22	with	with	ADP
iiclr-17676	661	23	one	one	NUM
iiclr-17676	661	24	-	-	PUNCT
iiclr-17676	661	25	third	third	NOUN
iiclr-17676	661	26	to	to	PART
iiclr-17676	661	27	come	come	VERB
iiclr-17676	661	28	from	from	ADP
iiclr-17676	661	29	tax	tax	NOUN
iiclr-17676	661	30	increases	increase	NOUN
iiclr-17676	661	31	.	.	PUNCT
iiclr-17676	662	1	21	21	NUM
iiclr-17676	662	2	8	8	NUM
iiclr-17676	662	3	under	under	ADP
iiclr-17676	662	4	the	the	DET
iiclr-17676	662	5	national	national	PROPN
iiclr-17676	662	6	recovery	recovery	NOUN
iiclr-17676	662	7	plan	plan	NOUN
iiclr-17676	662	8	,	,	PUNCT
iiclr-17676	662	9	ireland	ireland	PROPN
iiclr-17676	662	10	's	's	PART
iiclr-17676	662	11	corporate	corporate	ADJ
iiclr-17676	662	12	tax	tax	NOUN
iiclr-17676	662	13	rate	rate	NOUN
iiclr-17676	662	14	of	of	ADP
iiclr-17676	662	15	12.5	12.5	NUM
iiclr-17676	662	16	%	%	NOUN
iiclr-17676	662	17	remained	remain	VERB
iiclr-17676	662	18	unchanged.219	unchanged.219	ADJ
iiclr-17676	662	19	many	many	ADJ
iiclr-17676	662	20	member	member	NOUN
iiclr-17676	662	21	states	state	NOUN
iiclr-17676	662	22	of	of	ADP
iiclr-17676	662	23	the	the	DET
iiclr-17676	662	24	eu	eu	PROPN
iiclr-17676	662	25	are	be	AUX
iiclr-17676	662	26	unhappy	unhappy	ADJ
iiclr-17676	662	27	with	with	ADP
iiclr-17676	662	28	the	the	DET
iiclr-17676	662	29	fact	fact	NOUN
iiclr-17676	662	30	that	that	SCONJ
iiclr-17676	662	31	they	they	PRON
iiclr-17676	662	32	are	be	AUX
iiclr-17676	662	33	lending	lend	VERB
iiclr-17676	662	34	money	money	NOUN
iiclr-17676	662	35	to	to	ADP
iiclr-17676	662	36	ireland	ireland	NOUN
iiclr-17676	662	37	while	while	SCONJ
iiclr-17676	662	38	its	its	PRON
iiclr-17676	662	39	corporate	corporate	ADJ
iiclr-17676	662	40	tax	tax	NOUN
iiclr-17676	662	41	rate	rate	NOUN
iiclr-17676	662	42	remains	remain	VERB
iiclr-17676	662	43	unchanged	unchanged	ADJ
iiclr-17676	662	44	,	,	PUNCT
iiclr-17676	662	45	feeling	feel	VERB
iiclr-17676	662	46	as	as	SCONJ
iiclr-17676	662	47	if	if	SCONJ
iiclr-17676	662	48	they	they	PRON
iiclr-17676	662	49	are	be	AUX
iiclr-17676	662	50	subsidizing	subsidize	VERB
iiclr-17676	662	51	their	their	PRON
iiclr-17676	662	52	competition	competition	NOUN
iiclr-17676	662	53	.	.	PUNCT
iiclr-17676	663	1	220	220	NUM
iiclr-17676	663	2	after	after	ADV
iiclr-17676	663	3	all	all	ADV
iiclr-17676	663	4	,	,	PUNCT
iiclr-17676	663	5	ireland	ireland	PROPN
iiclr-17676	663	6	set	set	VERB
iiclr-17676	663	7	the	the	DET
iiclr-17676	663	8	trend	trend	NOUN
iiclr-17676	663	9	of	of	ADP
iiclr-17676	663	10	tax	tax	NOUN
iiclr-17676	663	11	competition	competition	NOUN
iiclr-17676	663	12	in	in	ADP
iiclr-17676	663	13	europe	europe	PROPN
iiclr-17676	663	14	"	"	PUNCT
iiclr-17676	663	15	by	by	ADP
iiclr-17676	663	16	resisting	resist	VERB
iiclr-17676	663	17	the	the	DET
iiclr-17676	663	18	eu	eu	PROPN
iiclr-17676	663	19	pressure	pressure	NOUN
iiclr-17676	663	20	for	for	ADP
iiclr-17676	663	21	tax	tax	NOUN
iiclr-17676	663	22	harmonization	harmonization	NOUN
iiclr-17676	663	23	and	and	CCONJ
iiclr-17676	663	24	enacting	enact	VERB
iiclr-17676	663	25	a	a	DET
iiclr-17676	663	26	12.5	12.5	NUM
iiclr-17676	663	27	%	%	NOUN
iiclr-17676	663	28	corporate	corporate	ADJ
iiclr-17676	663	29	tax	tax	NOUN
iiclr-17676	663	30	rate	rate	NOUN
iiclr-17676	663	31	.	.	PUNCT
iiclr-17676	664	1	,	,	PUNCT
iiclr-17676	664	2	221	221	NUM
iiclr-17676	664	3	the	the	DET
iiclr-17676	664	4	eu	eu	PROPN
iiclr-17676	664	5	charge	charge	NOUN
iiclr-17676	664	6	against	against	ADP
iiclr-17676	664	7	ireland	ireland	PROPN
iiclr-17676	664	8	's	's	PART
iiclr-17676	664	9	12.5	12.5	NUM
iiclr-17676	664	10	%	%	NOUN
iiclr-17676	664	11	corporate	corporate	ADJ
iiclr-17676	664	12	tax	tax	NOUN
iiclr-17676	664	13	rate	rate	NOUN
iiclr-17676	664	14	is	be	AUX
iiclr-17676	664	15	led	lead	VERB
iiclr-17676	664	16	by	by	ADP
iiclr-17676	664	17	france	france	PROPN
iiclr-17676	664	18	and	and	CCONJ
iiclr-17676	664	19	germany.222	germany.222	PROPN
iiclr-17676	664	20	these	these	DET
iiclr-17676	664	21	nations	nation	NOUN
iiclr-17676	664	22	have	have	AUX
iiclr-17676	664	23	called	call	VERB
iiclr-17676	664	24	"	"	PUNCT
iiclr-17676	664	25	for	for	ADP
iiclr-17676	664	26	a	a	DET
iiclr-17676	664	27	common	common	ADJ
iiclr-17676	664	28	consolidated	consolidated	ADJ
iiclr-17676	664	29	corporate	corporate	ADJ
iiclr-17676	664	30	tax	tax	NOUN
iiclr-17676	664	31	base	base	NOUN
iiclr-17676	664	32	(	(	PUNCT
iiclr-17676	664	33	ccctb	ccctb	NOUN
iiclr-17676	664	34	)	)	PUNCT
iiclr-17676	664	35	,	,	PUNCT
iiclr-17676	664	36	which	which	PRON
iiclr-17676	664	37	would	would	AUX
iiclr-17676	664	38	allow	allow	VERB
iiclr-17676	664	39	companies	company	NOUN
iiclr-17676	664	40	to	to	PART
iiclr-17676	664	41	use	use	VERB
iiclr-17676	664	42	a	a	DET
iiclr-17676	664	43	single	single	ADJ
iiclr-17676	664	44	tax	tax	NOUN
iiclr-17676	664	45	regime	regime	NOUN
iiclr-17676	664	46	instead	instead	ADV
iiclr-17676	664	47	of	of	ADP
iiclr-17676	664	48	the	the	DET
iiclr-17676	664	49	[	[	X
iiclr-17676	664	50	eu	eu	PROPN
iiclr-17676	664	51	's	's	PART
iiclr-17676	664	52	]	]	X
iiclr-17676	664	53	27	27	NUM
iiclr-17676	664	54	different	different	ADJ
iiclr-17676	664	55	corporate	corporate	ADJ
iiclr-17676	664	56	tax	tax	NOUN
iiclr-17676	664	57	systems	system	NOUN
iiclr-17676	664	58	.	.	PUNCT
iiclr-17676	665	1	,	,	PUNCT
iiclr-17676	665	2	223	223	NUM
iiclr-17676	665	3	prime	prime	PROPN
iiclr-17676	665	4	minister	minister	PROPN
iiclr-17676	665	5	kenny	kenny	PROPN
iiclr-17676	665	6	,	,	PUNCT
iiclr-17676	665	7	however	however	ADV
iiclr-17676	665	8	,	,	PUNCT
iiclr-17676	665	9	has	have	AUX
iiclr-17676	665	10	"	"	PUNCT
iiclr-17676	665	11	made	make	VERB
iiclr-17676	665	12	it	it	PRON
iiclr-17676	665	13	perfectly	perfectly	ADV
iiclr-17676	665	14	clear	clear	ADJ
iiclr-17676	665	15	"	"	PUNCT
iiclr-17676	665	16	that	that	SCONJ
iiclr-17676	665	17	"	"	PUNCT
iiclr-17676	665	18	the	the	DET
iiclr-17676	665	19	corporation	corporation	NOUN
iiclr-17676	665	20	tax	tax	NOUN
iiclr-17676	665	21	and	and	CCONJ
iiclr-17676	665	22	the	the	DET
iiclr-17676	665	23	consolidated	consolidated	ADJ
iiclr-17676	665	24	tax	tax	NOUN
iiclr-17676	665	25	base	base	NOUN
iiclr-17676	665	26	are	be	AUX
iiclr-17676	665	27	of	of	ADP
iiclr-17676	665	28	absolute	absolute	ADJ
iiclr-17676	665	29	fundamental	fundamental	ADJ
iiclr-17676	665	30	importance	importance	NOUN
iiclr-17676	665	31	to	to	ADP
iiclr-17676	665	32	ireland	ireland	NOUN
iiclr-17676	665	33	and	and	CCONJ
iiclr-17676	665	34	that	that	SCONJ
iiclr-17676	665	35	[	[	X
iiclr-17676	665	36	the	the	DET
iiclr-17676	665	37	country	country	NOUN
iiclr-17676	665	38	]	]	PUNCT
iiclr-17676	665	39	could	could	AUX
iiclr-17676	665	40	not	not	PART
iiclr-17676	665	41	concede	concede	VERB
iiclr-17676	665	42	any	any	DET
iiclr-17676	665	43	movement	movement	NOUN
iiclr-17676	665	44	on	on	ADP
iiclr-17676	665	45	[	[	X
iiclr-17676	665	46	them	they	PRON
iiclr-17676	665	47	]	]	PUNCT
iiclr-17676	665	48	.	.	PUNCT
iiclr-17676	666	1	224	224	NUM
iiclr-17676	666	2	the	the	DET
iiclr-17676	666	3	proposition	proposition	NOUN
iiclr-17676	666	4	would	would	AUX
iiclr-17676	666	5	not	not	PART
iiclr-17676	666	6	only	only	ADV
iiclr-17676	666	7	undermine	undermine	VERB
iiclr-17676	666	8	the	the	DET
iiclr-17676	666	9	competitiveness	competitiveness	NOUN
iiclr-17676	666	10	of	of	ADP
iiclr-17676	666	11	ireland	ireland	NOUN
iiclr-17676	666	12	's	's	PART
iiclr-17676	666	13	corporate	corporate	ADJ
iiclr-17676	666	14	tax	tax	NOUN
iiclr-17676	666	15	base	base	NOUN
iiclr-17676	666	16	,	,	PUNCT
iiclr-17676	666	17	but	but	CCONJ
iiclr-17676	666	18	it	it	PRON
iiclr-17676	666	19	would	would	AUX
iiclr-17676	666	20	be	be	AUX
iiclr-17676	666	21	an	an	DET
iiclr-17676	666	22	affront	affront	NOUN
iiclr-17676	666	23	to	to	ADP
iiclr-17676	666	24	popular	popular	ADJ
iiclr-17676	666	25	opinion	opinion	NOUN
iiclr-17676	666	26	in	in	ADP
iiclr-17676	666	27	ireland	ireland	PROPN
iiclr-17676	666	28	,	,	PUNCT
iiclr-17676	666	29	213	213	NUM
iiclr-17676	666	30	.	.	PUNCT
iiclr-17676	667	1	government	government	NOUN
iiclr-17676	667	2	statement	statement	NOUN
iiclr-17676	667	3	,	,	PUNCT
iiclr-17676	667	4	gov't	gov't	NOUN
iiclr-17676	667	5	of	of	ADP
iiclr-17676	667	6	ir	ir	PROPN
iiclr-17676	667	7	.	.	PROPN
iiclr-17676	667	8	,	,	PUNCT
iiclr-17676	667	9	dep't	dep't	NOUN
iiclr-17676	667	10	of	of	ADP
iiclr-17676	667	11	fin	fin	NOUN
iiclr-17676	667	12	.	.	PUNCT
iiclr-17676	667	13	,	,	PUNCT
iiclr-17676	667	14	announcement	announcement	NOUN
iiclr-17676	667	15	of	of	ADP
iiclr-17676	667	16	joint	joint	ADJ
iiclr-17676	667	17	eu	eu	PROPN
iiclr-17676	667	18	imf	imf	PROPN
iiclr-17676	667	19	programme	programme	PROPN
iiclr-17676	667	20	for	for	ADP
iiclr-17676	667	21	ireland	ireland	PROPN
iiclr-17676	667	22	(	(	PUNCT
iiclr-17676	667	23	nov	nov	PROPN
iiclr-17676	667	24	.	.	PROPN
iiclr-17676	667	25	28	28	NUM
iiclr-17676	667	26	,	,	PUNCT
iiclr-17676	667	27	2010	2010	NUM
iiclr-17676	667	28	)	)	PUNCT
iiclr-17676	667	29	,	,	PUNCT
iiclr-17676	667	30	available	available	ADJ
iiclr-17676	667	31	at	at	ADP
iiclr-17676	667	32	http://www.finance.gov.ie/	http://www.finance.gov.ie/	PROPN
iiclr-17676	667	33	viewdoc.asp?docld=6600	viewdoc.asp?docld=6600	ADJ
iiclr-17676	667	34	.	.	PUNCT
iiclr-17676	668	1	214	214	NUM
iiclr-17676	668	2	.	.	PUNCT
iiclr-17676	669	1	i	i	PRON
iiclr-17676	669	2	d.	d.	PROPN
iiclr-17676	669	3	215	215	NUM
iiclr-17676	669	4	.	.	PUNCT
iiclr-17676	670	1	i	i	PRON
iiclr-17676	670	2	d.	d.	PROPN
iiclr-17676	670	3	216	216	NUM
iiclr-17676	670	4	.	.	PUNCT
iiclr-17676	671	1	i	i	PRON
iiclr-17676	671	2	d.	d.	PROPN
iiclr-17676	671	3	217	217	NUM
iiclr-17676	671	4	.	.	PUNCT
iiclr-17676	672	1	david	david	PROPN
iiclr-17676	672	2	d.	d.	PROPN
iiclr-17676	672	3	stewart	stewart	PROPN
iiclr-17676	672	4	,	,	PUNCT
iiclr-17676	672	5	lenihan	lenihan	PROPN
iiclr-17676	672	6	announces	announce	VERB
iiclr-17676	672	7	austere	austere	ADJ
iiclr-17676	672	8	2011	2011	NUM
iiclr-17676	672	9	budget	budget	NOUN
iiclr-17676	672	10	,	,	PUNCT
iiclr-17676	672	11	57	57	NUM
iiclr-17676	672	12	tax	tax	NOUN
iiclr-17676	672	13	notes	note	NOUN
iiclr-17676	672	14	int'l	int'l	ADV
iiclr-17676	672	15	838	838	NUM
iiclr-17676	672	16	,	,	PUNCT
iiclr-17676	672	17	838	838	NUM
iiclr-17676	672	18	(	(	PUNCT
iiclr-17676	672	19	2010	2010	NUM
iiclr-17676	672	20	)	)	PUNCT
iiclr-17676	672	21	.	.	PUNCT
iiclr-17676	673	1	218	218	NUM
iiclr-17676	673	2	.	.	PUNCT
iiclr-17676	674	1	i	i	PRON
iiclr-17676	674	2	d.	d.	PROPN
iiclr-17676	674	3	219	219	NUM
iiclr-17676	674	4	.	.	PUNCT
iiclr-17676	675	1	i	i	PRON
iiclr-17676	675	2	d.	d.	PROPN
iiclr-17676	675	3	220	220	NUM
iiclr-17676	675	4	.	.	PUNCT
iiclr-17676	676	1	see	see	VERB
iiclr-17676	676	2	stephanie	stephanie	PROPN
iiclr-17676	676	3	berrong	berrong	PROPN
iiclr-17676	676	4	,	,	PUNCT
iiclr-17676	676	5	irish	irish	ADJ
iiclr-17676	676	6	opposition	opposition	NOUN
iiclr-17676	676	7	leader	leader	NOUN
iiclr-17676	676	8	responds	respond	VERB
iiclr-17676	676	9	to	to	PART
iiclr-17676	676	10	proposed	propose	VERB
iiclr-17676	676	11	eurozone	eurozone	NOUN
iiclr-17676	676	12	tax	tax	NOUN
iiclr-17676	676	13	reforms	reform	NOUN
iiclr-17676	676	14	,	,	PUNCT
iiclr-17676	676	15	61	61	NUM
iiclr-17676	676	16	tax	tax	NOUN
iiclr-17676	676	17	notes	note	NOUN
iiclr-17676	676	18	int'l	int'l	ADP
iiclr-17676	676	19	564	564	NUM
iiclr-17676	676	20	,	,	PUNCT
iiclr-17676	676	21	564	564	NUM
iiclr-17676	676	22	(	(	PUNCT
iiclr-17676	676	23	2011	2011	NUM
iiclr-17676	676	24	)	)	PUNCT
iiclr-17676	676	25	.	.	PUNCT
iiclr-17676	677	1	221	221	NUM
iiclr-17676	677	2	.	.	PUNCT
iiclr-17676	678	1	pastukhov	pastukhov	NOUN
iiclr-17676	678	2	,	,	PUNCT
iiclr-17676	678	3	supra	supra	PROPN
iiclr-17676	678	4	note	note	NOUN
iiclr-17676	678	5	131	131	NUM
iiclr-17676	678	6	,	,	PUNCT
iiclr-17676	678	7	at	at	ADP
iiclr-17676	678	8	165	165	NUM
iiclr-17676	678	9	-	-	SYM
iiclr-17676	678	10	55	55	NUM
iiclr-17676	678	11	.	.	PUNCT
iiclr-17676	679	1	222	222	NUM
iiclr-17676	679	2	.	.	PUNCT
iiclr-17676	680	1	berrong	berrong	PROPN
iiclr-17676	680	2	,	,	PUNCT
iiclr-17676	680	3	supra	supra	PROPN
iiclr-17676	680	4	note	note	NOUN
iiclr-17676	680	5	220	220	NUM
iiclr-17676	680	6	,	,	PUNCT
iiclr-17676	680	7	at	at	ADP
iiclr-17676	680	8	564	564	NUM
iiclr-17676	680	9	.	.	PUNCT
iiclr-17676	680	10	223	223	NUM
iiclr-17676	680	11	.	.	PUNCT
iiclr-17676	681	1	i	i	PRON
iiclr-17676	681	2	d.	d.	PROPN
iiclr-17676	681	3	224	224	NUM
iiclr-17676	681	4	.	.	PUNCT
iiclr-17676	682	1	i	i	PRON
iiclr-17676	682	2	d.	d.	PROPN
iiclr-17676	682	3	215	215	NUM
iiclr-17676	682	4	ind	ind	NOUN
iiclr-17676	682	5	.	.	PUNCT
iiclr-17676	683	1	int'l	int'l	PROPN
iiclr-17676	683	2	&	&	CCONJ
iiclr-17676	683	3	comp	comp	PROPN
iiclr-17676	683	4	.	.	PUNCT
iiclr-17676	684	1	l.	l.	PROPN
iiclr-17676	684	2	rev	rev	PROPN
iiclr-17676	684	3	.	.	PROPN
iiclr-17676	684	4	which	which	PRON
iiclr-17676	684	5	supports	support	VERB
iiclr-17676	684	6	respecting	respect	VERB
iiclr-17676	684	7	national	national	ADJ
iiclr-17676	684	8	sovereignty	sovereignty	NOUN
iiclr-17676	684	9	on	on	ADP
iiclr-17676	684	10	taxation.225	taxation.225	NUM
iiclr-17676	684	11	ireland	ireland	NOUN
iiclr-17676	684	12	is	be	AUX
iiclr-17676	684	13	noteworthy	noteworthy	ADJ
iiclr-17676	684	14	because	because	SCONJ
iiclr-17676	684	15	it	it	PRON
iiclr-17676	684	16	is	be	AUX
iiclr-17676	684	17	a	a	DET
iiclr-17676	684	18	country	country	NOUN
iiclr-17676	684	19	with	with	ADP
iiclr-17676	684	20	low	low	ADJ
iiclr-17676	684	21	corporate	corporate	ADJ
iiclr-17676	684	22	tax	tax	NOUN
iiclr-17676	684	23	rates	rate	NOUN
iiclr-17676	684	24	and	and	CCONJ
iiclr-17676	684	25	is	be	AUX
iiclr-17676	684	26	desperately	desperately	ADV
iiclr-17676	684	27	in	in	ADP
iiclr-17676	684	28	need	need	NOUN
iiclr-17676	684	29	of	of	ADP
iiclr-17676	684	30	increased	increase	VERB
iiclr-17676	684	31	tax	tax	NOUN
iiclr-17676	684	32	revenues	revenue	NOUN
iiclr-17676	684	33	.	.	PUNCT
iiclr-17676	685	1	residents	resident	NOUN
iiclr-17676	685	2	of	of	ADP
iiclr-17676	685	3	ireland	ireland	PROPN
iiclr-17676	685	4	,	,	PUNCT
iiclr-17676	685	5	which	which	PRON
iiclr-17676	685	6	imposes	impose	VERB
iiclr-17676	685	7	a	a	DET
iiclr-17676	685	8	top	top	ADJ
iiclr-17676	685	9	personal	personal	ADJ
iiclr-17676	685	10	income	income	NOUN
iiclr-17676	685	11	tax	tax	NOUN
iiclr-17676	685	12	rate	rate	NOUN
iiclr-17676	685	13	of	of	ADP
iiclr-17676	685	14	41%,226	41%,226	PRON
iiclr-17676	685	15	do	do	AUX
iiclr-17676	685	16	not	not	PART
iiclr-17676	685	17	enjoy	enjoy	VERB
iiclr-17676	685	18	the	the	DET
iiclr-17676	685	19	same	same	ADJ
iiclr-17676	685	20	low	low	ADJ
iiclr-17676	685	21	tax	tax	NOUN
iiclr-17676	685	22	rates	rate	NOUN
iiclr-17676	685	23	as	as	ADP
iiclr-17676	685	24	irish	irish	ADJ
iiclr-17676	685	25	corporations	corporation	NOUN
iiclr-17676	685	26	:	:	PUNCT
iiclr-17676	685	27	as	as	SCONJ
iiclr-17676	685	28	europe	europe	PROPN
iiclr-17676	685	29	's	's	PART
iiclr-17676	685	30	major	major	ADJ
iiclr-17676	685	31	economies	economy	NOUN
iiclr-17676	685	32	focus	focus	VERB
iiclr-17676	685	33	on	on	ADP
iiclr-17676	685	34	belt	belt	NOUN
iiclr-17676	685	35	-	-	PUNCT
iiclr-17676	685	36	tightening	tightening	NOUN
iiclr-17676	685	37	,	,	PUNCT
iiclr-17676	685	38	they	they	PRON
iiclr-17676	685	39	are	be	AUX
iiclr-17676	685	40	following	follow	VERB
iiclr-17676	685	41	the	the	DET
iiclr-17676	685	42	path	path	NOUN
iiclr-17676	685	43	of	of	ADP
iiclr-17676	685	44	ireland	ireland	PROPN
iiclr-17676	685	45	.	.	PUNCT
iiclr-17676	686	1	but	but	CCONJ
iiclr-17676	686	2	the	the	DET
iiclr-17676	686	3	once	once	ADV
iiclr-17676	686	4	thriving	thriving	ADJ
iiclr-17676	686	5	nation	nation	NOUN
iiclr-17676	686	6	is	be	AUX
iiclr-17676	686	7	struggling	struggle	VERB
iiclr-17676	686	8	,	,	PUNCT
iiclr-17676	686	9	with	with	ADP
iiclr-17676	686	10	no	no	DET
iiclr-17676	686	11	sign	sign	NOUN
iiclr-17676	686	12	of	of	ADP
iiclr-17676	686	13	a	a	DET
iiclr-17676	686	14	rapid	rapid	ADJ
iiclr-17676	686	15	turnaround	turnaround	NOUN
iiclr-17676	686	16	in	in	ADP
iiclr-17676	686	17	sight	sight	NOUN
iiclr-17676	686	18	....	....	PUNCT
iiclr-17676	687	1	[	[	X
iiclr-17676	687	2	a]n	a]n	ADJ
iiclr-17676	687	3	economic	economic	ADJ
iiclr-17676	687	4	collapse	collapse	NOUN
iiclr-17676	687	5	forced	force	VERB
iiclr-17676	687	6	ireland	ireland	NOUN
iiclr-17676	687	7	to	to	PART
iiclr-17676	687	8	cut	cut	VERB
iiclr-17676	687	9	public	public	ADJ
iiclr-17676	687	10	spending	spending	NOUN
iiclr-17676	687	11	and	and	CCONJ
iiclr-17676	687	12	raise	raise	VERB
iiclr-17676	687	13	taxes	taxis	NOUN
iiclr-17676	687	14	,	,	PUNCT
iiclr-17676	687	15	the	the	DET
iiclr-17676	687	16	type	type	NOUN
iiclr-17676	687	17	of	of	ADP
iiclr-17676	687	18	austerity	austerity	NOUN
iiclr-17676	687	19	measures	measure	NOUN
iiclr-17676	687	20	that	that	PRON
iiclr-17676	687	21	financial	financial	ADJ
iiclr-17676	687	22	markets	market	NOUN
iiclr-17676	687	23	are	be	AUX
iiclr-17676	687	24	now	now	ADV
iiclr-17676	687	25	pressing	press	VERB
iiclr-17676	687	26	on	on	ADP
iiclr-17676	687	27	most	most	ADV
iiclr-17676	687	28	advanced	advanced	ADJ
iiclr-17676	687	29	industrial	industrial	ADJ
iiclr-17676	687	30	nations	nation	NOUN
iiclr-17676	687	31	.	.	PUNCT
iiclr-17676	687	32	...	...	PUNCT
iiclr-17676	688	1	politicians	politician	NOUN
iiclr-17676	688	2	[	[	X
iiclr-17676	688	3	in	in	ADP
iiclr-17676	688	4	ireland	ireland	NOUN
iiclr-17676	688	5	]	]	PUNCT
iiclr-17676	688	6	have	have	AUX
iiclr-17676	688	7	raised	raise	VERB
iiclr-17676	688	8	taxes	taxis	NOUN
iiclr-17676	688	9	and	and	CCONJ
iiclr-17676	688	10	cut	cut	VERB
iiclr-17676	688	11	salaries	salary	NOUN
iiclr-17676	688	12	for	for	ADP
iiclr-17676	688	13	nurses	nurse	NOUN
iiclr-17676	688	14	,	,	PUNCT
iiclr-17676	688	15	professors	professor	NOUN
iiclr-17676	688	16	and	and	CCONJ
iiclr-17676	688	17	other	other	ADJ
iiclr-17676	688	18	public	public	ADJ
iiclr-17676	688	19	workers	worker	NOUN
iiclr-17676	688	20	by	by	ADP
iiclr-17676	688	21	up	up	ADP
iiclr-17676	688	22	to	to	ADP
iiclr-17676	688	23	20[%	20[%	NUM
iiclr-17676	688	24	]	]	PUNCT
iiclr-17676	688	25	....	....	PUNCT
iiclr-17676	689	1	[	[	X
iiclr-17676	689	2	ireland	ireland	X
iiclr-17676	689	3	]	]	X
iiclr-17676	689	4	lured	lure	VERB
iiclr-17676	689	5	knowledge	knowledge	NOUN
iiclr-17676	689	6	-	-	PUNCT
iiclr-17676	689	7	based	base	VERB
iiclr-17676	689	8	multinationals	multinational	NOUN
iiclr-17676	689	9	...	...	PUNCT
iiclr-17676	689	10	with	with	ADP
iiclr-17676	689	11	a	a	DET
iiclr-17676	689	12	12.5[%	12.5[%	NUM
iiclr-17676	689	13	]	]	SYM
iiclr-17676	689	14	tax	tax	NOUN
iiclr-17676	689	15	rate	rate	NOUN
iiclr-17676	689	16	,	,	PUNCT
iiclr-17676	689	17	giving	give	VERB
iiclr-17676	689	18	ireland	ireland	NOUN
iiclr-17676	689	19	one	one	NUM
iiclr-17676	689	20	of	of	ADP
iiclr-17676	689	21	the	the	DET
iiclr-17676	689	22	most	most	ADJ
iiclr-17676	689	23	exportdependent	exportdependent	NOUN
iiclr-17676	689	24	economies	economy	NOUN
iiclr-17676	689	25	in	in	ADP
iiclr-17676	689	26	the	the	DET
iiclr-17676	689	27	world	world	NOUN
iiclr-17676	689	28	.	.	PUNCT
iiclr-17676	690	1	now	now	ADV
iiclr-17676	690	2	,	,	PUNCT
iiclr-17676	690	3	the	the	DET
iiclr-17676	690	4	government	government	NOUN
iiclr-17676	690	5	is	be	AUX
iiclr-17676	690	6	pinning	pin	VERB
iiclr-17676	690	7	nearly	nearly	ADV
iiclr-17676	690	8	all	all	DET
iiclr-17676	690	9	its	its	PRON
iiclr-17676	690	10	hopes	hope	NOUN
iiclr-17676	690	11	on	on	ADP
iiclr-17676	690	12	an	an	DET
iiclr-17676	690	13	export	export	NOUN
iiclr-17676	690	14	revival	revival	NOUN
iiclr-17676	690	15	to	to	PART
iiclr-17676	690	16	lift	lift	VERB
iiclr-17676	690	17	the	the	DET
iiclr-17676	690	18	economy	economy	NOUN
iiclr-17676	690	19	....	....	PUNCT
iiclr-17676	691	1	many	many	ADJ
iiclr-17676	691	2	voters	voter	NOUN
iiclr-17676	691	3	,	,	PUNCT
iiclr-17676	691	4	having	having	AUX
iiclr-17676	691	5	experienced	experience	VERB
iiclr-17676	691	6	the	the	DET
iiclr-17676	691	7	pain	pain	NOUN
iiclr-17676	691	8	of	of	ADP
iiclr-17676	691	9	austerity	austerity	NOUN
iiclr-17676	691	10	,	,	PUNCT
iiclr-17676	691	11	are	be	AUX
iiclr-17676	691	12	expected	expect	VERB
iiclr-17676	691	13	to	to	PART
iiclr-17676	691	14	express	express	VERB
iiclr-17676	691	15	their	their	PRON
iiclr-17676	691	16	anger	anger	NOUN
iiclr-17676	691	17	in	in	ADP
iiclr-17676	691	18	...	...	PUNCT
iiclr-17676	692	1	[	[	X
iiclr-17676	692	2	future	future	NOUN
iiclr-17676	692	3	]	]	X
iiclr-17676	692	4	elections.227	elections.227	PROPN
iiclr-17676	692	5	as	as	ADP
iiclr-17676	692	6	a	a	DET
iiclr-17676	692	7	country	country	NOUN
iiclr-17676	692	8	whose	whose	DET
iiclr-17676	692	9	population	population	NOUN
iiclr-17676	692	10	is	be	AUX
iiclr-17676	692	11	feeling	feel	VERB
iiclr-17676	692	12	the	the	DET
iiclr-17676	692	13	weight	weight	NOUN
iiclr-17676	692	14	of	of	ADP
iiclr-17676	692	15	tax	tax	NOUN
iiclr-17676	692	16	burdens	burden	NOUN
iiclr-17676	692	17	on	on	ADP
iiclr-17676	692	18	an	an	DET
iiclr-17676	692	19	individual	individual	ADJ
iiclr-17676	692	20	level	level	NOUN
iiclr-17676	692	21	,	,	PUNCT
iiclr-17676	692	22	ireland	ireland	NOUN
iiclr-17676	692	23	represents	represent	VERB
iiclr-17676	692	24	the	the	DET
iiclr-17676	692	25	type	type	NOUN
iiclr-17676	692	26	of	of	ADP
iiclr-17676	692	27	political	political	ADJ
iiclr-17676	692	28	environment	environment	NOUN
iiclr-17676	692	29	that	that	PRON
iiclr-17676	692	30	presents	present	VERB
iiclr-17676	692	31	an	an	DET
iiclr-17676	692	32	opportunity	opportunity	NOUN
iiclr-17676	692	33	for	for	ADP
iiclr-17676	692	34	those	those	PRON
iiclr-17676	692	35	seeking	seek	VERB
iiclr-17676	692	36	the	the	DET
iiclr-17676	692	37	eradication	eradication	NOUN
iiclr-17676	692	38	of	of	ADP
iiclr-17676	692	39	harmful	harmful	ADJ
iiclr-17676	692	40	preferential	preferential	ADJ
iiclr-17676	692	41	tax	tax	NOUN
iiclr-17676	692	42	practices	practice	NOUN
iiclr-17676	692	43	.	.	PUNCT
iiclr-17676	693	1	while	while	SCONJ
iiclr-17676	693	2	ireland	ireland	NOUN
iiclr-17676	693	3	remains	remain	VERB
iiclr-17676	693	4	committed	committed	ADJ
iiclr-17676	693	5	to	to	ADP
iiclr-17676	693	6	retaining	retain	VERB
iiclr-17676	693	7	its	its	PRON
iiclr-17676	693	8	sovereignty	sovereignty	NOUN
iiclr-17676	693	9	by	by	ADP
iiclr-17676	693	10	maintaining	maintain	VERB
iiclr-17676	693	11	its	its	PRON
iiclr-17676	693	12	corporate	corporate	ADJ
iiclr-17676	693	13	tax	tax	NOUN
iiclr-17676	693	14	rate	rate	NOUN
iiclr-17676	693	15	,	,	PUNCT
iiclr-17676	693	16	the	the	DET
iiclr-17676	693	17	eu	eu	PROPN
iiclr-17676	693	18	's	's	PART
iiclr-17676	693	19	bailout	bailout	NOUN
iiclr-17676	693	20	of	of	ADP
iiclr-17676	693	21	ireland	ireland	NOUN
iiclr-17676	693	22	pressures	pressure	NOUN
iiclr-17676	693	23	the	the	DET
iiclr-17676	693	24	country	country	NOUN
iiclr-17676	693	25	to	to	PART
iiclr-17676	693	26	comply	comply	VERB
iiclr-17676	693	27	with	with	ADP
iiclr-17676	693	28	eu	eu	PROPN
iiclr-17676	693	29	mandates	mandate	NOUN
iiclr-17676	693	30	.	.	PUNCT
iiclr-17676	694	1	having	having	AUX
iiclr-17676	694	2	been	be	AUX
iiclr-17676	694	3	swept	sweep	VERB
iiclr-17676	694	4	into	into	ADP
iiclr-17676	694	5	power	power	NOUN
iiclr-17676	694	6	by	by	ADP
iiclr-17676	694	7	the	the	DET
iiclr-17676	694	8	irish	irish	ADJ
iiclr-17676	694	9	people	people	NOUN
iiclr-17676	694	10	,	,	PUNCT
iiclr-17676	694	11	prime	prime	PROPN
iiclr-17676	694	12	minister	minister	PROPN
iiclr-17676	694	13	kenny	kenny	PROPN
iiclr-17676	694	14	has	have	VERB
iiclr-17676	694	15	the	the	DET
iiclr-17676	694	16	political	political	ADJ
iiclr-17676	694	17	capital	capital	NOUN
iiclr-17676	694	18	to	to	PART
iiclr-17676	694	19	lead	lead	VERB
iiclr-17676	694	20	the	the	DET
iiclr-17676	694	21	international	international	ADJ
iiclr-17676	694	22	effort	effort	NOUN
iiclr-17676	694	23	against	against	ADP
iiclr-17676	694	24	tax	tax	NOUN
iiclr-17676	694	25	havens	haven	NOUN
iiclr-17676	694	26	.	.	PUNCT
iiclr-17676	695	1	if	if	SCONJ
iiclr-17676	695	2	he	he	PRON
iiclr-17676	695	3	hopes	hope	VERB
iiclr-17676	695	4	to	to	PART
iiclr-17676	695	5	keep	keep	VERB
iiclr-17676	695	6	solutions	solution	NOUN
iiclr-17676	695	7	outside	outside	ADP
iiclr-17676	695	8	the	the	DET
iiclr-17676	695	9	realm	realm	NOUN
iiclr-17676	695	10	of	of	ADP
iiclr-17676	695	11	setting	set	VERB
iiclr-17676	695	12	tax	tax	NOUN
iiclr-17676	695	13	floors	floor	NOUN
iiclr-17676	695	14	,	,	PUNCT
iiclr-17676	695	15	prime	prime	PROPN
iiclr-17676	695	16	minister	minister	PROPN
iiclr-17676	695	17	kenny	kenny	PROPN
iiclr-17676	695	18	should	should	AUX
iiclr-17676	695	19	consider	consider	VERB
iiclr-17676	695	20	spearheading	spearhead	VERB
iiclr-17676	695	21	the	the	DET
iiclr-17676	695	22	campaign	campaign	NOUN
iiclr-17676	695	23	for	for	ADP
iiclr-17676	695	24	multilateral	multilateral	ADJ
iiclr-17676	695	25	,	,	PUNCT
iiclr-17676	695	26	automatic	automatic	ADJ
iiclr-17676	695	27	exchange	exchange	NOUN
iiclr-17676	695	28	of	of	ADP
iiclr-17676	695	29	tax	tax	NOUN
iiclr-17676	695	30	information	information	NOUN
iiclr-17676	695	31	.	.	PUNCT
iiclr-17676	696	1	c.	c.	NOUN
iiclr-17676	696	2	conclusion	conclusion	NOUN
iiclr-17676	696	3	with	with	ADP
iiclr-17676	696	4	countries	country	NOUN
iiclr-17676	696	5	throughout	throughout	ADP
iiclr-17676	696	6	the	the	DET
iiclr-17676	696	7	world	world	NOUN
iiclr-17676	696	8	implementing	implement	VERB
iiclr-17676	696	9	austerity	austerity	NOUN
iiclr-17676	696	10	measures	measure	NOUN
iiclr-17676	696	11	in	in	ADP
iiclr-17676	696	12	the	the	DET
iiclr-17676	696	13	wake	wake	NOUN
iiclr-17676	696	14	of	of	ADP
iiclr-17676	696	15	the	the	DET
iiclr-17676	696	16	worldwide	worldwide	ADJ
iiclr-17676	696	17	financial	financial	ADJ
iiclr-17676	696	18	crisis	crisis	NOUN
iiclr-17676	696	19	and	and	CCONJ
iiclr-17676	696	20	credit	credit	NOUN
iiclr-17676	696	21	crunch	crunch	NOUN
iiclr-17676	696	22	,	,	PUNCT
iiclr-17676	696	23	a	a	DET
iiclr-17676	696	24	window	window	NOUN
iiclr-17676	696	25	of	of	ADP
iiclr-17676	696	26	225	225	NUM
iiclr-17676	696	27	.	.	PUNCT
iiclr-17676	697	1	see	see	VERB
iiclr-17676	697	2	charles	charles	PROPN
iiclr-17676	697	3	gnaedinger	gnaedinger	PROPN
iiclr-17676	697	4	,	,	PUNCT
iiclr-17676	697	5	irish	irish	ADJ
iiclr-17676	697	6	voters	voter	NOUN
iiclr-17676	697	7	approve	approve	VERB
iiclr-17676	697	8	lisbon	lisbon	PROPN
iiclr-17676	697	9	treaty	treaty	NOUN
iiclr-17676	697	10	,	,	PUNCT
iiclr-17676	697	11	56	56	NUM
iiclr-17676	697	12	taxnotes	taxnote	NOUN
iiclr-17676	697	13	int'l	int'l	VERB
iiclr-17676	697	14	96	96	NUM
iiclr-17676	697	15	,	,	PUNCT
iiclr-17676	697	16	96	96	NUM
iiclr-17676	697	17	-	-	SYM
iiclr-17676	697	18	97	97	NUM
iiclr-17676	697	19	(	(	PUNCT
iiclr-17676	697	20	2009	2009	NUM
iiclr-17676	697	21	)	)	PUNCT
iiclr-17676	697	22	.	.	PUNCT
iiclr-17676	698	1	226	226	NUM
iiclr-17676	698	2	.	.	PUNCT
iiclr-17676	699	1	european	european	PROPN
iiclr-17676	699	2	comm'n	comm'n	PROPN
iiclr-17676	699	3	,	,	PUNCT
iiclr-17676	699	4	supra	supra	PROPN
iiclr-17676	699	5	note	note	PROPN
iiclr-17676	699	6	148	148	NUM
iiclr-17676	699	7	,	,	PUNCT
iiclr-17676	699	8	at	at	ADP
iiclr-17676	699	9	8	8	NUM
iiclr-17676	699	10	,	,	PUNCT
iiclr-17676	699	11	graph	graph	NOUN
iiclr-17676	699	12	3	3	NUM
iiclr-17676	699	13	.	.	X
iiclr-17676	699	14	ireland	ireland	PROPN
iiclr-17676	699	15	's	's	PART
iiclr-17676	699	16	top	top	ADJ
iiclr-17676	699	17	personal	personal	ADJ
iiclr-17676	699	18	income	income	NOUN
iiclr-17676	699	19	tax	tax	NOUN
iiclr-17676	699	20	rate	rate	NOUN
iiclr-17676	699	21	is	be	AUX
iiclr-17676	699	22	above	above	ADP
iiclr-17676	699	23	the	the	DET
iiclr-17676	699	24	average	average	ADJ
iiclr-17676	699	25	european	european	PROPN
iiclr-17676	699	26	union	union	PROPN
iiclr-17676	699	27	country	country	NOUN
iiclr-17676	699	28	's	's	PART
iiclr-17676	699	29	top	top	ADJ
iiclr-17676	699	30	personal	personal	ADJ
iiclr-17676	699	31	income	income	NOUN
iiclr-17676	699	32	tax	tax	NOUN
iiclr-17676	699	33	rate	rate	NOUN
iiclr-17676	699	34	of	of	ADP
iiclr-17676	699	35	37.5	37.5	NUM
iiclr-17676	699	36	%	%	NOUN
iiclr-17676	699	37	.	.	PUNCT
iiclr-17676	700	1	see	see	VERB
iiclr-17676	700	2	i	i	PRON
iiclr-17676	700	3	d.	d.	PROPN
iiclr-17676	700	4	227	227	NUM
iiclr-17676	700	5	.	.	PUNCT
iiclr-17676	701	1	liz	liz	PROPN
iiclr-17676	701	2	alderman	alderman	PROPN
iiclr-17676	701	3	,	,	PUNCT
iiclr-17676	701	4	in	in	ADP
iiclr-17676	701	5	ireland	ireland	PROPN
iiclr-17676	701	6	,	,	PUNCT
iiclr-17676	701	7	a	a	DET
iiclr-17676	701	8	picture	picture	NOUN
iiclr-17676	701	9	of	of	ADP
iiclr-17676	701	10	the	the	DET
iiclr-17676	701	11	high	high	ADJ
iiclr-17676	701	12	cost	cost	NOUN
iiclr-17676	701	13	of	of	ADP
iiclr-17676	701	14	austerity	austerity	NOUN
iiclr-17676	701	15	,	,	PUNCT
iiclr-17676	701	16	n.y	n.y	PROPN
iiclr-17676	701	17	.	.	PROPN
iiclr-17676	701	18	times	times	PROPN
iiclr-17676	701	19	(	(	PUNCT
iiclr-17676	701	20	june	june	PROPN
iiclr-17676	701	21	28	28	NUM
iiclr-17676	701	22	,	,	PUNCT
iiclr-17676	701	23	2010	2010	NUM
iiclr-17676	701	24	)	)	PUNCT
iiclr-17676	701	25	,	,	PUNCT
iiclr-17676	701	26	http://www.nytimes.com/2010/06/29/business/global/29austerity.htl?_r=l	http://www.nytimes.com/2010/06/29/business/global/29austerity.htl?_r=l	NOUN
iiclr-17676	701	27	.	.	PUNCT
iiclr-17676	702	1	216	216	NUM
iiclr-17676	703	1	[	[	X
iiclr-17676	703	2	vol	vol	NOUN
iiclr-17676	703	3	.	.	PUNCT
iiclr-17676	704	1	22:1	22:1	NUM
iiclr-17676	704	2	auto	auto	NOUN
iiclr-17676	704	3	info	info	NOUN
iiclr-17676	704	4	exch	exch	PROPN
iiclr-17676	704	5	as	as	ADP
iiclr-17676	704	6	multi	multi	X
iiclr-17676	704	7	soln	soln	NOUN
iiclr-17676	704	8	to	to	PART
iiclr-17676	704	9	tax	tax	NOUN
iiclr-17676	704	10	havens	haven	NOUN
iiclr-17676	704	11	political	political	ADJ
iiclr-17676	704	12	opportunity	opportunity	NOUN
iiclr-17676	704	13	has	have	AUX
iiclr-17676	704	14	been	be	AUX
iiclr-17676	704	15	opened	open	VERB
iiclr-17676	704	16	through	through	ADP
iiclr-17676	704	17	which	which	PRON
iiclr-17676	704	18	international	international	ADJ
iiclr-17676	704	19	bodies	body	NOUN
iiclr-17676	704	20	such	such	ADJ
iiclr-17676	704	21	as	as	ADP
iiclr-17676	704	22	the	the	DET
iiclr-17676	704	23	oecd	oecd	PROPN
iiclr-17676	704	24	can	can	AUX
iiclr-17676	704	25	and	and	CCONJ
iiclr-17676	704	26	should	should	AUX
iiclr-17676	704	27	implement	implement	VERB
iiclr-17676	704	28	a	a	DET
iiclr-17676	704	29	new	new	ADJ
iiclr-17676	704	30	,	,	PUNCT
iiclr-17676	704	31	truly	truly	ADV
iiclr-17676	704	32	multilateral	multilateral	ADJ
iiclr-17676	704	33	agreement	agreement	NOUN
iiclr-17676	704	34	that	that	PRON
iiclr-17676	704	35	facilitates	facilitate	VERB
iiclr-17676	704	36	the	the	DET
iiclr-17676	704	37	automatic	automatic	ADJ
iiclr-17676	704	38	exchange	exchange	NOUN
iiclr-17676	704	39	of	of	ADP
iiclr-17676	704	40	tax	tax	NOUN
iiclr-17676	704	41	information	information	NOUN
iiclr-17676	704	42	.	.	PUNCT
iiclr-17676	705	1	this	this	DET
iiclr-17676	705	2	standard	standard	ADJ
iiclr-17676	705	3	agreement	agreement	NOUN
iiclr-17676	705	4	should	should	AUX
iiclr-17676	705	5	inclusively	inclusively	ADV
iiclr-17676	705	6	define	define	VERB
iiclr-17676	705	7	its	its	PRON
iiclr-17676	705	8	terms	term	NOUN
iiclr-17676	705	9	so	so	SCONJ
iiclr-17676	705	10	that	that	SCONJ
iiclr-17676	705	11	it	it	PRON
iiclr-17676	705	12	requires	require	VERB
iiclr-17676	705	13	automatic	automatic	ADJ
iiclr-17676	705	14	information	information	NOUN
iiclr-17676	705	15	exchange.228	exchange.228	PROPN
iiclr-17676	705	16	in	in	ADP
iiclr-17676	705	17	order	order	NOUN
iiclr-17676	705	18	to	to	PART
iiclr-17676	705	19	aid	aid	VERB
iiclr-17676	705	20	in	in	ADP
iiclr-17676	705	21	the	the	DET
iiclr-17676	705	22	legitimization	legitimization	NOUN
iiclr-17676	705	23	of	of	ADP
iiclr-17676	705	24	tax	tax	NOUN
iiclr-17676	705	25	haven	haven	NOUN
iiclr-17676	705	26	economies	economy	NOUN
iiclr-17676	705	27	,	,	PUNCT
iiclr-17676	705	28	the	the	DET
iiclr-17676	705	29	agreement	agreement	NOUN
iiclr-17676	705	30	should	should	AUX
iiclr-17676	705	31	also	also	ADV
iiclr-17676	705	32	require	require	VERB
iiclr-17676	705	33	revenue	revenue	NOUN
iiclr-17676	705	34	sharing	sharing	NOUN
iiclr-17676	705	35	among	among	ADP
iiclr-17676	705	36	its	its	PRON
iiclr-17676	705	37	parties	party	NOUN
iiclr-17676	705	38	,	,	PUNCT
iiclr-17676	705	39	and	and	CCONJ
iiclr-17676	705	40	the	the	DET
iiclr-17676	705	41	revenue	revenue	NOUN
iiclr-17676	705	42	shared	share	VERB
iiclr-17676	705	43	should	should	AUX
iiclr-17676	705	44	represent	represent	VERB
iiclr-17676	705	45	a	a	DET
iiclr-17676	705	46	percentage	percentage	NOUN
iiclr-17676	705	47	of	of	ADP
iiclr-17676	705	48	tax	tax	NOUN
iiclr-17676	705	49	revenue	revenue	NOUN
iiclr-17676	705	50	realized	realize	VERB
iiclr-17676	705	51	as	as	ADP
iiclr-17676	705	52	a	a	DET
iiclr-17676	705	53	result	result	NOUN
iiclr-17676	705	54	of	of	ADP
iiclr-17676	705	55	tax	tax	NOUN
iiclr-17676	705	56	information	information	NOUN
iiclr-17676	705	57	exchange	exchange	NOUN
iiclr-17676	705	58	.	.	PUNCT
iiclr-17676	706	1	9	9	NUM
iiclr-17676	706	2	prior	prior	ADV
iiclr-17676	706	3	to	to	ADP
iiclr-17676	706	4	implementation	implementation	NOUN
iiclr-17676	706	5	,	,	PUNCT
iiclr-17676	706	6	the	the	DET
iiclr-17676	706	7	bank	bank	NOUN
iiclr-17676	706	8	secrecy	secrecy	NOUN
iiclr-17676	706	9	laws	law	NOUN
iiclr-17676	706	10	of	of	ADP
iiclr-17676	706	11	participating	participate	VERB
iiclr-17676	706	12	countries	country	NOUN
iiclr-17676	706	13	must	must	AUX
iiclr-17676	706	14	be	be	AUX
iiclr-17676	706	15	changed	change	VERB
iiclr-17676	706	16	so	so	SCONJ
iiclr-17676	706	17	that	that	SCONJ
iiclr-17676	706	18	they	they	PRON
iiclr-17676	706	19	can	can	AUX
iiclr-17676	706	20	efficiently	efficiently	ADV
iiclr-17676	706	21	access	access	VERB
iiclr-17676	706	22	each	each	DET
iiclr-17676	706	23	other	other	ADJ
iiclr-17676	706	24	's	's	PART
iiclr-17676	706	25	relevant	relevant	ADJ
iiclr-17676	706	26	tax	tax	NOUN
iiclr-17676	706	27	information	information	NOUN
iiclr-17676	706	28	.	.	PUNCT
iiclr-17676	707	1	230	230	NUM
iiclr-17676	707	2	the	the	DET
iiclr-17676	707	3	unrest	unrest	NOUN
iiclr-17676	707	4	in	in	ADP
iiclr-17676	707	5	the	the	DET
iiclr-17676	707	6	middle	middle	PROPN
iiclr-17676	707	7	east	east	PROPN
iiclr-17676	707	8	provides	provide	VERB
iiclr-17676	707	9	an	an	DET
iiclr-17676	707	10	opportunity	opportunity	NOUN
iiclr-17676	707	11	to	to	PART
iiclr-17676	707	12	generate	generate	VERB
iiclr-17676	707	13	popular	popular	ADJ
iiclr-17676	707	14	support	support	NOUN
iiclr-17676	707	15	for	for	ADP
iiclr-17676	707	16	these	these	DET
iiclr-17676	707	17	changes.231	changes.231	NOUN
iiclr-17676	707	18	in	in	ADP
iiclr-17676	707	19	order	order	NOUN
iiclr-17676	707	20	to	to	PART
iiclr-17676	707	21	accomplish	accomplish	VERB
iiclr-17676	707	22	the	the	DET
iiclr-17676	707	23	politically	politically	ADV
iiclr-17676	707	24	difficult	difficult	ADJ
iiclr-17676	707	25	task	task	NOUN
iiclr-17676	707	26	of	of	ADP
iiclr-17676	707	27	changing	change	VERB
iiclr-17676	707	28	secrecy	secrecy	NOUN
iiclr-17676	707	29	laws	law	NOUN
iiclr-17676	707	30	,	,	PUNCT
iiclr-17676	707	31	countries	country	NOUN
iiclr-17676	707	32	such	such	ADJ
iiclr-17676	707	33	as	as	ADP
iiclr-17676	707	34	ireland	ireland	PROPN
iiclr-17676	707	35	will	will	AUX
iiclr-17676	707	36	need	need	VERB
iiclr-17676	707	37	to	to	PART
iiclr-17676	707	38	reach	reach	VERB
iiclr-17676	707	39	out	out	ADP
iiclr-17676	707	40	to	to	PART
iiclr-17676	707	41	similarly	similarly	ADV
iiclr-17676	707	42	situated	situate	VERB
iiclr-17676	707	43	countries	country	NOUN
iiclr-17676	707	44	throughout	throughout	ADP
iiclr-17676	707	45	the	the	DET
iiclr-17676	707	46	world	world	NOUN
iiclr-17676	707	47	and	and	CCONJ
iiclr-17676	707	48	articulate	articulate	VERB
iiclr-17676	707	49	why	why	SCONJ
iiclr-17676	707	50	reform	reform	NOUN
iiclr-17676	707	51	is	be	AUX
iiclr-17676	707	52	needed.232	needed.232	PROPN
iiclr-17676	707	53	ireland	ireland	PROPN
iiclr-17676	707	54	traditionally	traditionally	ADV
iiclr-17676	707	55	has	have	VERB
iiclr-17676	707	56	lower	low	ADJ
iiclr-17676	707	57	tax	tax	NOUN
iiclr-17676	707	58	rates	rate	NOUN
iiclr-17676	707	59	but	but	CCONJ
iiclr-17676	707	60	is	be	AUX
iiclr-17676	707	61	badly	badly	ADV
iiclr-17676	707	62	in	in	ADP
iiclr-17676	707	63	need	need	NOUN
iiclr-17676	707	64	of	of	ADP
iiclr-17676	707	65	tax	tax	NOUN
iiclr-17676	707	66	revenues	revenue	NOUN
iiclr-17676	707	67	,	,	PUNCT
iiclr-17676	707	68	and	and	CCONJ
iiclr-17676	707	69	in	in	ADP
iiclr-17676	707	70	light	light	NOUN
iiclr-17676	707	71	of	of	ADP
iiclr-17676	707	72	the	the	DET
iiclr-17676	707	73	increased	increase	VERB
iiclr-17676	707	74	political	political	ADJ
iiclr-17676	707	75	pressure	pressure	NOUN
iiclr-17676	707	76	international	international	ADJ
iiclr-17676	707	77	governing	govern	VERB
iiclr-17676	707	78	bodies	body	NOUN
iiclr-17676	707	79	have	have	AUX
iiclr-17676	707	80	been	be	AUX
iiclr-17676	707	81	able	able	ADJ
iiclr-17676	707	82	to	to	PART
iiclr-17676	707	83	place	place	VERB
iiclr-17676	707	84	on	on	ADP
iiclr-17676	707	85	ireland	ireland	NOUN
iiclr-17676	707	86	for	for	ADP
iiclr-17676	707	87	receiving	receive	VERB
iiclr-17676	707	88	bailouts	bailout	NOUN
iiclr-17676	707	89	during	during	ADP
iiclr-17676	707	90	the	the	DET
iiclr-17676	707	91	financial	financial	ADJ
iiclr-17676	707	92	crisis	crisis	NOUN
iiclr-17676	707	93	,	,	PUNCT
iiclr-17676	707	94	the	the	DET
iiclr-17676	707	95	country	country	NOUN
iiclr-17676	707	96	should	should	AUX
iiclr-17676	707	97	be	be	AUX
iiclr-17676	707	98	eager	eager	ADJ
iiclr-17676	707	99	to	to	PART
iiclr-17676	707	100	move	move	VERB
iiclr-17676	707	101	the	the	DET
iiclr-17676	707	102	debate	debate	NOUN
iiclr-17676	707	103	away	away	ADV
iiclr-17676	707	104	from	from	ADP
iiclr-17676	707	105	setting	set	VERB
iiclr-17676	707	106	tax	tax	NOUN
iiclr-17676	707	107	floors	floor	NOUN
iiclr-17676	707	108	and	and	CCONJ
iiclr-17676	707	109	to	to	PART
iiclr-17676	707	110	re	re	VERB
iiclr-17676	707	111	-	-	VERB
iiclr-17676	707	112	focus	focus	VERB
iiclr-17676	707	113	it	it	PRON
iiclr-17676	707	114	on	on	ADP
iiclr-17676	707	115	automatically	automatically	ADV
iiclr-17676	707	116	exchanging	exchange	VERB
iiclr-17676	707	117	tax	tax	NOUN
iiclr-17676	707	118	information.233	information.233	ADP
iiclr-17676	707	119	the	the	DET
iiclr-17676	707	120	increased	increase	VERB
iiclr-17676	707	121	revenue	revenue	NOUN
iiclr-17676	707	122	received	receive	VERB
iiclr-17676	707	123	from	from	ADP
iiclr-17676	707	124	revenue	revenue	NOUN
iiclr-17676	707	125	sharing	sharing	NOUN
iiclr-17676	707	126	would	would	AUX
iiclr-17676	707	127	be	be	AUX
iiclr-17676	707	128	a	a	DET
iiclr-17676	707	129	much	much	ADV
iiclr-17676	707	130	-	-	PUNCT
iiclr-17676	707	131	needed	need	VERB
iiclr-17676	707	132	stimulus	stimulus	NOUN
iiclr-17676	707	133	in	in	ADP
iiclr-17676	707	134	the	the	DET
iiclr-17676	707	135	interim	interim	NOUN
iiclr-17676	707	136	,	,	PUNCT
iiclr-17676	707	137	while	while	SCONJ
iiclr-17676	707	138	allowing	allow	VERB
iiclr-17676	707	139	sovereign	sovereign	ADJ
iiclr-17676	707	140	nations	nation	NOUN
iiclr-17676	707	141	to	to	PART
iiclr-17676	707	142	retain	retain	VERB
iiclr-17676	707	143	their	their	PRON
iiclr-17676	707	144	right	right	NOUN
iiclr-17676	707	145	to	to	PART
iiclr-17676	707	146	set	set	VERB
iiclr-17676	707	147	and	and	CCONJ
iiclr-17676	707	148	define	define	VERB
iiclr-17676	707	149	tax	tax	NOUN
iiclr-17676	707	150	rates	rate	NOUN
iiclr-17676	707	151	in	in	ADP
iiclr-17676	707	152	the	the	DET
iiclr-17676	707	153	future	future	NOUN
iiclr-17676	707	154	.	.	PUNCT
iiclr-17676	708	1	sovereign	sovereign	ADJ
iiclr-17676	708	2	nations	nation	NOUN
iiclr-17676	708	3	with	with	ADP
iiclr-17676	708	4	low	low	ADJ
iiclr-17676	708	5	tax	tax	NOUN
iiclr-17676	708	6	rates	rate	NOUN
iiclr-17676	708	7	are	be	AUX
iiclr-17676	708	8	not	not	PART
iiclr-17676	708	9	the	the	DET
iiclr-17676	708	10	problem	problem	NOUN
iiclr-17676	708	11	;	;	PUNCT
iiclr-17676	708	12	lack	lack	NOUN
iiclr-17676	708	13	of	of	ADP
iiclr-17676	708	14	transparency	transparency	NOUN
iiclr-17676	708	15	is	be	AUX
iiclr-17676	708	16	the	the	DET
iiclr-17676	708	17	problem	problem	NOUN
iiclr-17676	708	18	.	.	PUNCT
iiclr-17676	709	1	the	the	DET
iiclr-17676	709	2	solution	solution	NOUN
iiclr-17676	709	3	is	be	AUX
iiclr-17676	709	4	effective	effective	ADJ
iiclr-17676	709	5	exchange	exchange	NOUN
iiclr-17676	709	6	of	of	ADP
iiclr-17676	709	7	information	information	NOUN
iiclr-17676	709	8	.	.	PUNCT
iiclr-17676	710	1	228	228	NUM
iiclr-17676	710	2	.	.	PUNCT
iiclr-17676	711	1	see	see	VERB
iiclr-17676	711	2	supra	supra	PROPN
iiclr-17676	711	3	notes	note	VERB
iiclr-17676	711	4	169	169	NUM
iiclr-17676	711	5	-	-	SYM
iiclr-17676	711	6	72	72	NUM
iiclr-17676	711	7	and	and	CCONJ
iiclr-17676	711	8	accompanying	accompany	VERB
iiclr-17676	711	9	text	text	NOUN
iiclr-17676	711	10	.	.	PUNCT
iiclr-17676	712	1	229	229	NUM
iiclr-17676	712	2	.	.	PUNCT
iiclr-17676	713	1	see	see	VERB
iiclr-17676	713	2	supra	supra	PROPN
iiclr-17676	713	3	notes	note	VERB
iiclr-17676	713	4	179	179	NUM
iiclr-17676	713	5	-	-	SYM
iiclr-17676	713	6	81	81	NUM
iiclr-17676	713	7	and	and	CCONJ
iiclr-17676	713	8	accompanying	accompany	VERB
iiclr-17676	713	9	text	text	NOUN
iiclr-17676	713	10	.	.	PUNCT
iiclr-17676	714	1	230	230	NUM
iiclr-17676	714	2	.	.	PUNCT
iiclr-17676	715	1	see	see	VERB
iiclr-17676	715	2	supra	supra	PROPN
iiclr-17676	715	3	notes	note	VERB
iiclr-17676	715	4	187	187	NUM
iiclr-17676	715	5	-	-	SYM
iiclr-17676	715	6	88	88	NUM
iiclr-17676	715	7	and	and	CCONJ
iiclr-17676	715	8	accompanying	accompany	VERB
iiclr-17676	715	9	text	text	NOUN
iiclr-17676	715	10	.	.	PUNCT
iiclr-17676	716	1	231	231	NUM
iiclr-17676	716	2	.	.	PUNCT
iiclr-17676	717	1	see	see	VERB
iiclr-17676	717	2	supra	supra	PROPN
iiclr-17676	717	3	part	part	PROPN
iiclr-17676	717	4	v.a	v.a	PROPN
iiclr-17676	717	5	.	.	PROPN
iiclr-17676	717	6	232	232	NUM
iiclr-17676	717	7	.	.	PUNCT
iiclr-17676	718	1	see	see	VERB
iiclr-17676	718	2	supra	supra	PROPN
iiclr-17676	718	3	part	part	PROPN
iiclr-17676	718	4	v.b	v.b	PROPN
iiclr-17676	718	5	.	.	PROPN
iiclr-17676	718	6	233	233	NUM
iiclr-17676	718	7	.	.	PUNCT
iiclr-17676	719	1	see	see	VERB
iiclr-17676	719	2	supra	supra	PROPN
iiclr-17676	719	3	notes	note	VERB
iiclr-17676	719	4	222	222	NUM
iiclr-17676	719	5	-	-	SYM
iiclr-17676	719	6	23	23	NUM
iiclr-17676	719	7	and	and	CCONJ
iiclr-17676	719	8	accompanying	accompany	VERB
iiclr-17676	719	9	text	text	NOUN
iiclr-17676	719	10	.	.	PUNCT
iiclr-17676	720	1	2012	2012	NUM
iiclr-17676	720	2	]	]	PUNCT