id	sid	tid	token	lemma	pos
iiclr-18282	1	1	microsoft	microsoft	PROPN
iiclr-18282	1	2	word	word	PROPN
iiclr-18282	1	3	ristroph	ristroph	PROPN
iiclr-18282	1	4	stylized	stylize	VERB
iiclr-18282	1	5	2.docm	2.docm	NUM
iiclr-18282	1	6	foreign	foreign	ADJ
iiclr-18282	1	7	account	account	NOUN
iiclr-18282	1	8	tax	tax	NOUN
iiclr-18282	1	9	compliance	compliance	NOUN
iiclr-18282	1	10	act	act	NOUN
iiclr-18282	1	11	:	:	PUNCT
iiclr-18282	1	12	a	a	DET
iiclr-18282	1	13	step	step	NOUN
iiclr-18282	1	14	in	in	ADP
iiclr-18282	1	15	the	the	DET
iiclr-18282	1	16	wrong	wrong	ADJ
iiclr-18282	1	17	direction	direction	NOUN
iiclr-18282	1	18	sean	sean	PROPN
iiclr-18282	1	19	deneault	deneault	PROPN
iiclr-18282	1	20	*	*	PUNCT
iiclr-18282	1	21	"	"	PUNCT
iiclr-18282	1	22	the	the	DET
iiclr-18282	1	23	power	power	NOUN
iiclr-18282	1	24	of	of	ADP
iiclr-18282	1	25	taxing	tax	VERB
iiclr-18282	1	26	people	people	NOUN
iiclr-18282	1	27	and	and	CCONJ
iiclr-18282	1	28	their	their	PRON
iiclr-18282	1	29	property	property	NOUN
iiclr-18282	1	30	is	be	AUX
iiclr-18282	1	31	essential	essential	ADJ
iiclr-18282	1	32	to	to	ADP
iiclr-18282	1	33	the	the	DET
iiclr-18282	1	34	very	very	ADJ
iiclr-18282	1	35	existence	existence	NOUN
iiclr-18282	1	36	of	of	ADP
iiclr-18282	1	37	government	government	NOUN
iiclr-18282	1	38	.	.	PUNCT
iiclr-18282	1	39	''	''	PUNCT
iiclr-18282	2	1	james	james	PROPN
iiclr-18282	2	2	madison1	madison1	PROPN
iiclr-18282	2	3	i.	i.	PROPN
iiclr-18282	2	4	introduction	introduction	NOUN
iiclr-18282	2	5	taxes	taxis	NOUN
iiclr-18282	2	6	have	have	AUX
iiclr-18282	2	7	become	become	VERB
iiclr-18282	2	8	the	the	DET
iiclr-18282	2	9	lifeblood	lifeblood	NOUN
iiclr-18282	2	10	of	of	ADP
iiclr-18282	2	11	modern	modern	ADJ
iiclr-18282	2	12	society	society	NOUN
iiclr-18282	2	13	and	and	CCONJ
iiclr-18282	2	14	epitomize	epitomize	VERB
iiclr-18282	2	15	the	the	DET
iiclr-18282	2	16	power	power	NOUN
iiclr-18282	2	17	of	of	ADP
iiclr-18282	2	18	the	the	DET
iiclr-18282	2	19	collective	collective	NOUN
iiclr-18282	2	20	over	over	ADP
iiclr-18282	2	21	the	the	DET
iiclr-18282	2	22	desires	desire	NOUN
iiclr-18282	2	23	of	of	ADP
iiclr-18282	2	24	the	the	DET
iiclr-18282	2	25	individual	individual	NOUN
iiclr-18282	2	26	.	.	PUNCT
iiclr-18282	3	1	when	when	SCONJ
iiclr-18282	3	2	a	a	DET
iiclr-18282	3	3	group	group	NOUN
iiclr-18282	3	4	of	of	ADP
iiclr-18282	3	5	people	people	NOUN
iiclr-18282	3	6	comes	come	VERB
iiclr-18282	3	7	together	together	ADV
iiclr-18282	3	8	and	and	CCONJ
iiclr-18282	3	9	joins	join	VERB
iiclr-18282	3	10	a	a	DET
iiclr-18282	3	11	society	society	NOUN
iiclr-18282	3	12	,	,	PUNCT
iiclr-18282	3	13	it	it	PRON
iiclr-18282	3	14	surrenders	surrender	VERB
iiclr-18282	3	15	some	some	DET
iiclr-18282	3	16	individual	individual	ADJ
iiclr-18282	3	17	rights	right	NOUN
iiclr-18282	3	18	and	and	CCONJ
iiclr-18282	3	19	desires	desire	NOUN
iiclr-18282	3	20	for	for	ADP
iiclr-18282	3	21	the	the	DET
iiclr-18282	3	22	greater	great	ADJ
iiclr-18282	3	23	good	good	NOUN
iiclr-18282	3	24	.	.	PUNCT
iiclr-18282	4	1	for	for	SCONJ
iiclr-18282	4	2	the	the	DET
iiclr-18282	4	3	desires	desire	NOUN
iiclr-18282	4	4	of	of	ADP
iiclr-18282	4	5	the	the	DET
iiclr-18282	4	6	collective	collective	NOUN
iiclr-18282	4	7	to	to	PART
iiclr-18282	4	8	be	be	AUX
iiclr-18282	4	9	effectuated	effectuate	VERB
iiclr-18282	4	10	,	,	PUNCT
iiclr-18282	4	11	there	there	PRON
iiclr-18282	4	12	needs	need	VERB
iiclr-18282	4	13	to	to	PART
iiclr-18282	4	14	be	be	AUX
iiclr-18282	4	15	a	a	DET
iiclr-18282	4	16	physical	physical	ADJ
iiclr-18282	4	17	representation	representation	NOUN
iiclr-18282	4	18	of	of	ADP
iiclr-18282	4	19	that	that	DET
iiclr-18282	4	20	collective	collective	ADJ
iiclr-18282	4	21	will	will	NOUN
iiclr-18282	4	22	.	.	PUNCT
iiclr-18282	5	1	as	as	SCONJ
iiclr-18282	5	2	the	the	DET
iiclr-18282	5	3	physical	physical	ADJ
iiclr-18282	5	4	manifestation	manifestation	NOUN
iiclr-18282	5	5	of	of	ADP
iiclr-18282	5	6	the	the	DET
iiclr-18282	5	7	collective	collective	NOUN
iiclr-18282	5	8	will	will	AUX
iiclr-18282	5	9	comes	come	VERB
iiclr-18282	5	10	together	together	ADV
iiclr-18282	5	11	it	it	PRON
iiclr-18282	5	12	requires	require	VERB
iiclr-18282	5	13	a	a	DET
iiclr-18282	5	14	collection	collection	NOUN
iiclr-18282	5	15	from	from	ADP
iiclr-18282	5	16	the	the	DET
iiclr-18282	5	17	individuals	individual	NOUN
iiclr-18282	5	18	to	to	PART
iiclr-18282	5	19	effectuate	effectuate	VERB
iiclr-18282	5	20	the	the	DET
iiclr-18282	5	21	needs	need	NOUN
iiclr-18282	5	22	of	of	ADP
iiclr-18282	5	23	the	the	DET
iiclr-18282	5	24	many	many	ADJ
iiclr-18282	5	25	,	,	PUNCT
iiclr-18282	5	26	and	and	CCONJ
iiclr-18282	5	27	this	this	PRON
iiclr-18282	5	28	is	be	AUX
iiclr-18282	5	29	the	the	DET
iiclr-18282	5	30	basis	basis	NOUN
iiclr-18282	5	31	of	of	ADP
iiclr-18282	5	32	taxation	taxation	NOUN
iiclr-18282	5	33	.	.	PUNCT
iiclr-18282	6	1	however	however	ADV
iiclr-18282	6	2	,	,	PUNCT
iiclr-18282	6	3	because	because	SCONJ
iiclr-18282	6	4	the	the	DET
iiclr-18282	6	5	physical	physical	ADJ
iiclr-18282	6	6	manifestation	manifestation	NOUN
iiclr-18282	6	7	of	of	ADP
iiclr-18282	6	8	the	the	DET
iiclr-18282	6	9	collective	collective	NOUN
iiclr-18282	6	10	will	will	AUX
iiclr-18282	6	11	requires	require	VERB
iiclr-18282	6	12	an	an	DET
iiclr-18282	6	13	individual	individual	NOUN
iiclr-18282	6	14	to	to	PART
iiclr-18282	6	15	sacrifice	sacrifice	VERB
iiclr-18282	6	16	the	the	DET
iiclr-18282	6	17	fruits	fruit	NOUN
iiclr-18282	6	18	of	of	ADP
iiclr-18282	6	19	her	her	PRON
iiclr-18282	6	20	labor	labor	NOUN
iiclr-18282	6	21	,	,	PUNCT
iiclr-18282	6	22	there	there	PRON
iiclr-18282	6	23	is	be	VERB
iiclr-18282	6	24	an	an	DET
iiclr-18282	6	25	inherent	inherent	ADJ
iiclr-18282	6	26	conflict	conflict	NOUN
iiclr-18282	6	27	between	between	ADP
iiclr-18282	6	28	the	the	DET
iiclr-18282	6	29	individual	individual	NOUN
iiclr-18282	6	30	and	and	CCONJ
iiclr-18282	6	31	society	society	NOUN
iiclr-18282	6	32	as	as	ADP
iiclr-18282	6	33	a	a	DET
iiclr-18282	6	34	whole.2	whole.2	PROPN
iiclr-18282	6	35	this	this	DET
iiclr-18282	6	36	conflict	conflict	NOUN
iiclr-18282	6	37	between	between	ADP
iiclr-18282	6	38	the	the	DET
iiclr-18282	6	39	individual	individual	NOUN
iiclr-18282	6	40	and	and	CCONJ
iiclr-18282	6	41	society	society	NOUN
iiclr-18282	6	42	boils	boil	VERB
iiclr-18282	6	43	down	down	ADP
iiclr-18282	6	44	to	to	ADP
iiclr-18282	6	45	basic	basic	ADJ
iiclr-18282	6	46	human	human	ADJ
iiclr-18282	6	47	nature3	nature3	PROPN
iiclr-18282	6	48	and	and	CCONJ
iiclr-18282	6	49	is	be	AUX
iiclr-18282	6	50	at	at	ADP
iiclr-18282	6	51	the	the	DET
iiclr-18282	6	52	root	root	NOUN
iiclr-18282	6	53	of	of	ADP
iiclr-18282	6	54	any	any	DET
iiclr-18282	6	55	discussion	discussion	NOUN
iiclr-18282	6	56	regarding	regard	VERB
iiclr-18282	6	57	tax	tax	NOUN
iiclr-18282	6	58	avoidance	avoidance	NOUN
iiclr-18282	6	59	.	.	PUNCT
iiclr-18282	7	1	tax	tax	NOUN
iiclr-18282	7	2	collection	collection	NOUN
iiclr-18282	7	3	by	by	ADP
iiclr-18282	7	4	the	the	DET
iiclr-18282	7	5	government	government	NOUN
iiclr-18282	7	6	and	and	CCONJ
iiclr-18282	7	7	tax	tax	NOUN
iiclr-18282	7	8	avoidance	avoidance	NOUN
iiclr-18282	7	9	by	by	ADP
iiclr-18282	7	10	citizens	citizen	NOUN
iiclr-18282	7	11	are	be	AUX
iiclr-18282	7	12	manifestations	manifestation	NOUN
iiclr-18282	7	13	of	of	ADP
iiclr-18282	7	14	the	the	DET
iiclr-18282	7	15	desires	desire	NOUN
iiclr-18282	7	16	of	of	ADP
iiclr-18282	7	17	the	the	DET
iiclr-18282	7	18	individual	individual	NOUN
iiclr-18282	7	19	conflicting	conflicting	NOUN
iiclr-18282	7	20	with	with	ADP
iiclr-18282	7	21	the	the	DET
iiclr-18282	7	22	needs	need	NOUN
iiclr-18282	7	23	of	of	ADP
iiclr-18282	7	24	the	the	DET
iiclr-18282	7	25	collective	collective	NOUN
iiclr-18282	7	26	.	.	PUNCT
iiclr-18282	8	1	in	in	ADP
iiclr-18282	8	2	the	the	DET
iiclr-18282	8	3	united	united	PROPN
iiclr-18282	8	4	states	states	PROPN
iiclr-18282	8	5	,	,	PUNCT
iiclr-18282	8	6	tax	tax	NOUN
iiclr-18282	8	7	avoidance	avoidance	NOUN
iiclr-18282	8	8	is	be	AUX
iiclr-18282	8	9	a	a	DET
iiclr-18282	8	10	zero	zero	NUM
iiclr-18282	8	11	-	-	PUNCT
iiclr-18282	8	12	sum	sum	NOUN
iiclr-18282	8	13	game4	game4	NOUN
iiclr-18282	8	14	between	between	ADP
iiclr-18282	8	15	the	the	DET
iiclr-18282	8	16	taxpayer	taxpayer	NOUN
iiclr-18282	8	17	and	and	CCONJ
iiclr-18282	8	18	the	the	DET
iiclr-18282	8	19	united	united	PROPN
iiclr-18282	8	20	states	states	PROPN
iiclr-18282	8	21	with	with	ADP
iiclr-18282	8	22	the	the	DET
iiclr-18282	8	23	deck	deck	NOUN
iiclr-18282	8	24	stacked	stack	VERB
iiclr-18282	8	25	heavily	heavily	ADV
iiclr-18282	8	26	in	in	ADP
iiclr-18282	8	27	favor	favor	NOUN
iiclr-18282	8	28	of	of	ADP
iiclr-18282	8	29	the	the	DET
iiclr-18282	8	30	government.5	government.5	NOUN
iiclr-18282	8	31	an	an	DET
iiclr-18282	8	32	apt	apt	ADJ
iiclr-18282	8	33	metaphor	metaphor	NOUN
iiclr-18282	8	34	for	for	ADP
iiclr-18282	8	35	the	the	DET
iiclr-18282	8	36	interactions	interaction	NOUN
iiclr-18282	8	37	between	between	ADP
iiclr-18282	8	38	the	the	DET
iiclr-18282	8	39	*	*	PROPN
iiclr-18282	8	40	sean	sean	PROPN
iiclr-18282	8	41	deneault	deneault	NOUN
iiclr-18282	8	42	is	be	AUX
iiclr-18282	8	43	a	a	DET
iiclr-18282	8	44	2014	2014	NUM
iiclr-18282	8	45	graduate	graduate	NOUN
iiclr-18282	8	46	of	of	ADP
iiclr-18282	8	47	indiana	indiana	PROPN
iiclr-18282	8	48	university	university	PROPN
iiclr-18282	8	49	robert	robert	PROPN
iiclr-18282	8	50	h.	h.	PROPN
iiclr-18282	8	51	mckinney	mckinney	PROPN
iiclr-18282	8	52	school	school	PROPN
iiclr-18282	8	53	of	of	ADP
iiclr-18282	8	54	law	law	NOUN
iiclr-18282	8	55	.	.	PUNCT
iiclr-18282	9	1	i	i	PRON
iiclr-18282	9	2	would	would	AUX
iiclr-18282	9	3	like	like	VERB
iiclr-18282	9	4	to	to	PART
iiclr-18282	9	5	thank	thank	VERB
iiclr-18282	9	6	my	my	PRON
iiclr-18282	9	7	wife	wife	NOUN
iiclr-18282	9	8	mindy	mindy	NOUN
iiclr-18282	9	9	for	for	ADP
iiclr-18282	9	10	her	her	PRON
iiclr-18282	9	11	help	help	NOUN
iiclr-18282	9	12	and	and	CCONJ
iiclr-18282	9	13	support	support	VERB
iiclr-18282	9	14	.	.	PUNCT
iiclr-18282	10	1	i	i	PRON
iiclr-18282	10	2	would	would	AUX
iiclr-18282	10	3	also	also	ADV
iiclr-18282	10	4	like	like	VERB
iiclr-18282	10	5	to	to	PART
iiclr-18282	10	6	thank	thank	VERB
iiclr-18282	10	7	the	the	DET
iiclr-18282	10	8	staff	staff	NOUN
iiclr-18282	10	9	of	of	ADP
iiclr-18282	10	10	the	the	DET
iiclr-18282	10	11	indiana	indiana	PROPN
iiclr-18282	10	12	international	international	PROPN
iiclr-18282	10	13	and	and	CCONJ
iiclr-18282	10	14	comparative	comparative	ADJ
iiclr-18282	10	15	law	law	NOUN
iiclr-18282	10	16	review	review	NOUN
iiclr-18282	10	17	for	for	ADP
iiclr-18282	10	18	their	their	PRON
iiclr-18282	10	19	editing	editing	NOUN
iiclr-18282	10	20	work	work	NOUN
iiclr-18282	10	21	and	and	CCONJ
iiclr-18282	10	22	helpful	helpful	ADJ
iiclr-18282	10	23	suggestions	suggestion	NOUN
iiclr-18282	10	24	throughout	throughout	ADP
iiclr-18282	10	25	the	the	DET
iiclr-18282	10	26	process	process	NOUN
iiclr-18282	10	27	.	.	PUNCT
iiclr-18282	11	1	1	1	X
iiclr-18282	11	2	.	.	NUM
iiclr-18282	11	3	selected	select	VERB
iiclr-18282	11	4	tax	tax	NOUN
iiclr-18282	11	5	quotes	quote	NOUN
iiclr-18282	11	6	,	,	PUNCT
iiclr-18282	11	7	internal	internal	ADJ
iiclr-18282	11	8	revenue	revenue	NOUN
iiclr-18282	11	9	serv	serv	X
iiclr-18282	11	10	.	.	PUNCT
iiclr-18282	11	11	,	,	PUNCT
iiclr-18282	11	12	http://www.irs.gov/uac/tax-quotes	http://www.irs.gov/uac/tax-quote	NOUN
iiclr-18282	11	13	(	(	PUNCT
iiclr-18282	11	14	last	last	ADJ
iiclr-18282	11	15	updated	update	VERB
iiclr-18282	11	16	mar	mar	PROPN
iiclr-18282	11	17	.	.	PROPN
iiclr-18282	11	18	27	27	NUM
iiclr-18282	11	19	,	,	PUNCT
iiclr-18282	11	20	2013	2013	NUM
iiclr-18282	11	21	,	,	PUNCT
iiclr-18282	11	22	archived	archive	VERB
iiclr-18282	11	23	at	at	ADP
iiclr-18282	11	24	http://perma.cc/j4cy-x9xc	http://perma.cc/j4cy-x9xc	PROPN
iiclr-18282	11	25	)	)	PUNCT
iiclr-18282	11	26	.	.	PUNCT
iiclr-18282	12	1	2	2	X
iiclr-18282	12	2	.	.	X
iiclr-18282	12	3	see	see	VERB
iiclr-18282	12	4	mancur	mancur	PROPN
iiclr-18282	12	5	olson	olson	PROPN
iiclr-18282	12	6	,	,	PUNCT
iiclr-18282	12	7	the	the	DET
iiclr-18282	12	8	logic	logic	NOUN
iiclr-18282	12	9	of	of	ADP
iiclr-18282	12	10	collective	collective	ADJ
iiclr-18282	12	11	action	action	NOUN
iiclr-18282	12	12	(	(	PUNCT
iiclr-18282	12	13	1965	1965	NUM
iiclr-18282	12	14	)	)	PUNCT
iiclr-18282	12	15	(	(	PUNCT
iiclr-18282	12	16	individuals	individual	NOUN
iiclr-18282	12	17	are	be	AUX
iiclr-18282	12	18	rational	rational	ADJ
iiclr-18282	12	19	wealth	wealth	NOUN
iiclr-18282	12	20	maximizers	maximizer	NOUN
iiclr-18282	12	21	,	,	PUNCT
iiclr-18282	12	22	and	and	CCONJ
iiclr-18282	12	23	resist	resist	VERB
iiclr-18282	12	24	being	be	AUX
iiclr-18282	12	25	placed	place	VERB
iiclr-18282	12	26	into	into	ADP
iiclr-18282	12	27	the	the	DET
iiclr-18282	12	28	will	will	NOUN
iiclr-18282	12	29	of	of	ADP
iiclr-18282	12	30	a	a	DET
iiclr-18282	12	31	group	group	NOUN
iiclr-18282	12	32	unless	unless	SCONJ
iiclr-18282	12	33	there	there	PRON
iiclr-18282	12	34	is	be	VERB
iiclr-18282	12	35	an	an	DET
iiclr-18282	12	36	external	external	ADJ
iiclr-18282	12	37	force	force	NOUN
iiclr-18282	12	38	compelling	compel	VERB
iiclr-18282	12	39	them	they	PRON
iiclr-18282	12	40	.	.	PUNCT
iiclr-18282	12	41	)	)	PUNCT
iiclr-18282	12	42	.	.	PUNCT
iiclr-18282	13	1	3	3	X
iiclr-18282	13	2	.	.	X
iiclr-18282	13	3	see	see	VERB
iiclr-18282	13	4	i	i	PRON
iiclr-18282	13	5	d.	d.	PROPN
iiclr-18282	13	6	(	(	PUNCT
iiclr-18282	13	7	stating	state	VERB
iiclr-18282	13	8	that	that	SCONJ
iiclr-18282	13	9	individuals	individual	NOUN
iiclr-18282	13	10	seek	seek	VERB
iiclr-18282	13	11	out	out	ADP
iiclr-18282	13	12	the	the	DET
iiclr-18282	13	13	best	good	ADJ
iiclr-18282	13	14	result	result	NOUN
iiclr-18282	13	15	for	for	ADP
iiclr-18282	13	16	themselves	themselves	PRON
iiclr-18282	13	17	,	,	PUNCT
iiclr-18282	13	18	and	and	CCONJ
iiclr-18282	13	19	do	do	AUX
iiclr-18282	13	20	not	not	PART
iiclr-18282	13	21	concern	concern	VERB
iiclr-18282	13	22	themselves	themselves	PRON
iiclr-18282	13	23	with	with	ADP
iiclr-18282	13	24	a	a	DET
iiclr-18282	13	25	group	group	NOUN
iiclr-18282	13	26	unless	unless	SCONJ
iiclr-18282	13	27	compelled	compel	VERB
iiclr-18282	13	28	)	)	PUNCT
iiclr-18282	13	29	.	.	PUNCT
iiclr-18282	14	1	4	4	X
iiclr-18282	14	2	.	.	X
iiclr-18282	14	3	a	a	DET
iiclr-18282	14	4	“	"	PUNCT
iiclr-18282	14	5	zero	zero	NUM
iiclr-18282	14	6	-	-	PUNCT
iiclr-18282	14	7	sum	sum	NOUN
iiclr-18282	14	8	game	game	NOUN
iiclr-18282	14	9	”	"	PUNCT
iiclr-18282	14	10	is	be	AUX
iiclr-18282	14	11	a	a	DET
iiclr-18282	14	12	game	game	NOUN
iiclr-18282	14	13	in	in	ADP
iiclr-18282	14	14	which	which	PRON
iiclr-18282	14	15	the	the	DET
iiclr-18282	14	16	cumulative	cumulative	ADJ
iiclr-18282	14	17	winnings	winning	NOUN
iiclr-18282	14	18	equal	equal	VERB
iiclr-18282	14	19	the	the	DET
iiclr-18282	14	20	cumulative	cumulative	ADJ
iiclr-18282	14	21	losses	loss	NOUN
iiclr-18282	14	22	.	.	PUNCT
iiclr-18282	15	1	see	see	VERB
iiclr-18282	15	2	merriam	merriam	PROPN
iiclr-18282	15	3	webster	webster	PROPN
iiclr-18282	15	4	’s	’s	PART
iiclr-18282	15	5	collegiate	collegiate	ADJ
iiclr-18282	15	6	dictionary	dictionary	NOUN
iiclr-18282	15	7	1376	1376	NUM
iiclr-18282	15	8	(	(	PUNCT
iiclr-18282	15	9	10th	10th	ADJ
iiclr-18282	15	10	ed	ed	NOUN
iiclr-18282	15	11	.	.	PROPN
iiclr-18282	15	12	1994	1994	NUM
iiclr-18282	15	13	)	)	PUNCT
iiclr-18282	15	14	.	.	PUNCT
iiclr-18282	16	1	5	5	X
iiclr-18282	16	2	.	.	X
iiclr-18282	16	3	the	the	DET
iiclr-18282	16	4	principal	principal	ADJ
iiclr-18282	16	5	tool	tool	NOUN
iiclr-18282	16	6	used	use	VERB
iiclr-18282	16	7	by	by	ADP
iiclr-18282	16	8	the	the	DET
iiclr-18282	16	9	government	government	NOUN
iiclr-18282	16	10	is	be	AUX
iiclr-18282	16	11	the	the	DET
iiclr-18282	16	12	withholding	withholding	NOUN
iiclr-18282	16	13	system	system	NOUN
iiclr-18282	16	14	in	in	ADP
iiclr-18282	16	15	which	which	PRON
iiclr-18282	16	16	an	an	DET
iiclr-18282	16	17	employer	employer	NOUN
iiclr-18282	16	18	or	or	CCONJ
iiclr-18282	16	19	other	other	ADJ
iiclr-18282	16	20	income	income	NOUN
iiclr-18282	16	21	source	source	NOUN
iiclr-18282	16	22	withholds	withhold	VERB
iiclr-18282	16	23	a	a	DET
iiclr-18282	16	24	portion	portion	NOUN
iiclr-18282	16	25	of	of	ADP
iiclr-18282	16	26	income	income	NOUN
iiclr-18282	16	27	to	to	PART
iiclr-18282	16	28	be	be	AUX
iiclr-18282	16	29	paid	pay	VERB
iiclr-18282	16	30	to	to	ADP
iiclr-18282	16	31	the	the	DET
iiclr-18282	16	32	irs	irs	PROPN
iiclr-18282	16	33	on	on	ADP
iiclr-18282	16	34	the	the	DET
iiclr-18282	16	35	individual	individual	NOUN
iiclr-18282	16	36	’s	’s	PART
iiclr-18282	16	37	behalf	behalf	NOUN
iiclr-18282	16	38	.	.	PUNCT
iiclr-18282	17	1	tax	tax	NOUN
iiclr-18282	17	2	withholding	withholding	NOUN
iiclr-18282	17	3	,	,	PUNCT
iiclr-18282	17	4	internal	internal	ADJ
iiclr-18282	17	5	revenue	revenue	NOUN
iiclr-18282	17	6	serv	serv	X
iiclr-18282	17	7	.	.	PUNCT
iiclr-18282	17	8	,	,	PUNCT
iiclr-18282	18	1	http://www.irs.gov/individuals/employees/tax-withholding	http://www.irs.gov/individuals/employees/tax-withholde	VERB
iiclr-18282	18	2	(	(	PUNCT
iiclr-18282	18	3	last	last	ADJ
iiclr-18282	18	4	updated	update	VERB
iiclr-18282	18	5	dec	dec	PROPN
iiclr-18282	18	6	.	.	PROPN
iiclr-18282	18	7	2	2	NUM
iiclr-18282	18	8	,	,	PUNCT
iiclr-18282	18	9	2013	2013	NUM
iiclr-18282	18	10	,	,	PUNCT
iiclr-18282	18	11	archived	archive	VERB
iiclr-18282	18	12	at	at	ADP
iiclr-18282	18	13	http://perma.cc/84a4-kyf3	http://perma.cc/84a4-kyf3	PROPN
iiclr-18282	18	14	)	)	PUNCT
iiclr-18282	18	15	;	;	PUNCT
iiclr-18282	18	16	see	see	VERB
iiclr-18282	18	17	also	also	ADV
iiclr-18282	18	18	i.r.s	i.r.s	NOUN
iiclr-18282	18	19	.	.	PUNCT
iiclr-18282	19	1	pub	pub	NOUN
iiclr-18282	19	2	.	.	PUNCT
iiclr-18282	20	1	505	505	NUM
iiclr-18282	20	2	(	(	PUNCT
iiclr-18282	20	3	2012	2012	NUM
iiclr-18282	20	4	)	)	PUNCT
iiclr-18282	20	5	.	.	PUNCT
iiclr-18282	21	1	730	730	NUM
iiclr-18282	21	2	ind	ind	NOUN
iiclr-18282	21	3	.	.	PUNCT
iiclr-18282	22	1	int’l	int’l	NUM
iiclr-18282	22	2	&	&	CCONJ
iiclr-18282	22	3	comp	comp	PROPN
iiclr-18282	22	4	.	.	PUNCT
iiclr-18282	23	1	l.	l.	PROPN
iiclr-18282	23	2	rev	rev	PROPN
iiclr-18282	23	3	.	.	PUNCT
iiclr-18282	24	1	[	[	X
iiclr-18282	24	2	vol	vol	NOUN
iiclr-18282	24	3	.	.	PUNCT
iiclr-18282	25	1	24:3	24:3	NUM
iiclr-18282	25	2	government	government	NOUN
iiclr-18282	25	3	and	and	CCONJ
iiclr-18282	25	4	taxpayers	taxpayer	NOUN
iiclr-18282	25	5	is	be	AUX
iiclr-18282	25	6	a	a	DET
iiclr-18282	25	7	game	game	NOUN
iiclr-18282	25	8	of	of	ADP
iiclr-18282	25	9	poker	poker	NOUN
iiclr-18282	25	10	.	.	PUNCT
iiclr-18282	26	1	in	in	ADP
iiclr-18282	26	2	this	this	DET
iiclr-18282	26	3	game	game	NOUN
iiclr-18282	26	4	,	,	PUNCT
iiclr-18282	26	5	the	the	DET
iiclr-18282	26	6	united	united	PROPN
iiclr-18282	26	7	states	states	PROPN
iiclr-18282	26	8	is	be	AUX
iiclr-18282	26	9	the	the	DET
iiclr-18282	26	10	“	"	PUNCT
iiclr-18282	26	11	house	house	NOUN
iiclr-18282	26	12	”	"	PUNCT
iiclr-18282	26	13	or	or	CCONJ
iiclr-18282	26	14	the	the	DET
iiclr-18282	26	15	player	player	NOUN
iiclr-18282	26	16	with	with	ADP
iiclr-18282	26	17	large	large	ADJ
iiclr-18282	26	18	resources	resource	NOUN
iiclr-18282	26	19	who	who	PRON
iiclr-18282	26	20	uses	use	VERB
iiclr-18282	26	21	its	its	PRON
iiclr-18282	26	22	large	large	ADJ
iiclr-18282	26	23	resources	resource	NOUN
iiclr-18282	26	24	to	to	PART
iiclr-18282	26	25	cripple	cripple	VERB
iiclr-18282	26	26	the	the	DET
iiclr-18282	26	27	opposing	opposing	ADJ
iiclr-18282	26	28	players	player	NOUN
iiclr-18282	26	29	.	.	PUNCT
iiclr-18282	27	1	the	the	DET
iiclr-18282	27	2	taxpayers	taxpayer	NOUN
iiclr-18282	27	3	’	'	PUNCT
iiclr-18282	27	4	approach	approach	NOUN
iiclr-18282	27	5	to	to	ADP
iiclr-18282	27	6	this	this	DET
iiclr-18282	27	7	game	game	NOUN
iiclr-18282	27	8	will	will	AUX
iiclr-18282	27	9	vary	vary	VERB
iiclr-18282	27	10	based	base	VERB
iiclr-18282	27	11	on	on	ADP
iiclr-18282	27	12	their	their	PRON
iiclr-18282	27	13	individual	individual	ADJ
iiclr-18282	27	14	risk	risk	NOUN
iiclr-18282	27	15	tolerance	tolerance	NOUN
iiclr-18282	27	16	levels	level	NOUN
iiclr-18282	27	17	.	.	PUNCT
iiclr-18282	28	1	the	the	DET
iiclr-18282	28	2	less	less	ADV
iiclr-18282	28	3	risky	risky	ADJ
iiclr-18282	28	4	players	player	NOUN
iiclr-18282	28	5	will	will	AUX
iiclr-18282	28	6	devise	devise	VERB
iiclr-18282	28	7	capitulating	capitulating	NOUN
iiclr-18282	28	8	strategies	strategy	NOUN
iiclr-18282	28	9	designed	design	VERB
iiclr-18282	28	10	to	to	PART
iiclr-18282	28	11	control	control	VERB
iiclr-18282	28	12	their	their	PRON
iiclr-18282	28	13	losses	loss	NOUN
iiclr-18282	28	14	,	,	PUNCT
iiclr-18282	28	15	recognizing	recognize	VERB
iiclr-18282	28	16	that	that	SCONJ
iiclr-18282	28	17	the	the	DET
iiclr-18282	28	18	odds	odd	NOUN
iiclr-18282	28	19	are	be	AUX
iiclr-18282	28	20	too	too	ADV
iiclr-18282	28	21	great	great	ADJ
iiclr-18282	28	22	for	for	SCONJ
iiclr-18282	28	23	them	they	PRON
iiclr-18282	28	24	to	to	PART
iiclr-18282	28	25	attempt	attempt	VERB
iiclr-18282	28	26	anything	anything	PRON
iiclr-18282	28	27	else	else	ADV
iiclr-18282	28	28	.	.	PUNCT
iiclr-18282	29	1	the	the	DET
iiclr-18282	29	2	risk	risk	NOUN
iiclr-18282	29	3	-	-	PUNCT
iiclr-18282	29	4	takers	taker	NOUN
iiclr-18282	29	5	however	however	ADV
iiclr-18282	29	6	,	,	PUNCT
iiclr-18282	29	7	will	will	AUX
iiclr-18282	29	8	employ	employ	VERB
iiclr-18282	29	9	elaborate	elaborate	ADJ
iiclr-18282	29	10	bluff	bluff	NOUN
iiclr-18282	29	11	strategies	strategy	NOUN
iiclr-18282	29	12	designed	design	VERB
iiclr-18282	29	13	to	to	PART
iiclr-18282	29	14	minimize	minimize	VERB
iiclr-18282	29	15	the	the	DET
iiclr-18282	29	16	amount	amount	NOUN
iiclr-18282	29	17	of	of	ADP
iiclr-18282	29	18	tax	tax	NOUN
iiclr-18282	29	19	they	they	PRON
iiclr-18282	29	20	must	must	AUX
iiclr-18282	29	21	pay	pay	VERB
iiclr-18282	29	22	.	.	PUNCT
iiclr-18282	30	1	in	in	ADP
iiclr-18282	30	2	order	order	NOUN
iiclr-18282	30	3	to	to	PART
iiclr-18282	30	4	play	play	VERB
iiclr-18282	30	5	poker	poker	NOUN
iiclr-18282	30	6	effectively	effectively	ADV
iiclr-18282	30	7	,	,	PUNCT
iiclr-18282	30	8	you	you	PRON
iiclr-18282	30	9	are	be	AUX
iiclr-18282	30	10	trained	train	VERB
iiclr-18282	30	11	to	to	PART
iiclr-18282	30	12	play	play	VERB
iiclr-18282	30	13	your	your	PRON
iiclr-18282	30	14	opponent	opponent	NOUN
iiclr-18282	30	15	,	,	PUNCT
iiclr-18282	30	16	not	not	PART
iiclr-18282	30	17	your	your	PRON
iiclr-18282	30	18	cards.6	cards.6	PROPN
iiclr-18282	30	19	and	and	CCONJ
iiclr-18282	30	20	for	for	ADP
iiclr-18282	30	21	the	the	DET
iiclr-18282	30	22	past	past	ADJ
iiclr-18282	30	23	several	several	ADJ
iiclr-18282	30	24	decades	decade	NOUN
iiclr-18282	30	25	,	,	PUNCT
iiclr-18282	30	26	individuals	individual	NOUN
iiclr-18282	30	27	with	with	ADP
iiclr-18282	30	28	the	the	DET
iiclr-18282	30	29	right	right	ADJ
iiclr-18282	30	30	mix	mix	NOUN
iiclr-18282	30	31	of	of	ADP
iiclr-18282	30	32	resources	resource	NOUN
iiclr-18282	30	33	and	and	CCONJ
iiclr-18282	30	34	risk	risk	NOUN
iiclr-18282	30	35	tolerance	tolerance	NOUN
iiclr-18282	30	36	have	have	AUX
iiclr-18282	30	37	recognized	recognize	VERB
iiclr-18282	30	38	a	a	DET
iiclr-18282	30	39	way	way	NOUN
iiclr-18282	30	40	to	to	PART
iiclr-18282	30	41	beat	beat	VERB
iiclr-18282	30	42	the	the	DET
iiclr-18282	30	43	house	house	NOUN
iiclr-18282	30	44	:	:	PUNCT
iiclr-18282	30	45	offshore	offshore	ADJ
iiclr-18282	30	46	accounts.7	accounts.7	NOUN
iiclr-18282	30	47	offshore	offshore	ADJ
iiclr-18282	30	48	bank	bank	NOUN
iiclr-18282	30	49	accounts	account	NOUN
iiclr-18282	30	50	designed	design	VERB
iiclr-18282	30	51	to	to	PART
iiclr-18282	30	52	conceal	conceal	VERB
iiclr-18282	30	53	assets	asset	NOUN
iiclr-18282	30	54	from	from	ADP
iiclr-18282	30	55	the	the	DET
iiclr-18282	30	56	internal	internal	ADJ
iiclr-18282	30	57	revenue	revenue	NOUN
iiclr-18282	30	58	service	service	NOUN
iiclr-18282	30	59	(	(	PUNCT
iiclr-18282	30	60	irs	irs	PROPN
iiclr-18282	30	61	)	)	PUNCT
iiclr-18282	30	62	have	have	AUX
iiclr-18282	30	63	been	be	AUX
iiclr-18282	30	64	a	a	DET
iiclr-18282	30	65	thorn	thorn	NOUN
iiclr-18282	30	66	in	in	ADP
iiclr-18282	30	67	the	the	DET
iiclr-18282	30	68	side	side	NOUN
iiclr-18282	30	69	of	of	ADP
iiclr-18282	30	70	the	the	DET
iiclr-18282	30	71	us	us	PROPN
iiclr-18282	30	72	tax	tax	NOUN
iiclr-18282	30	73	system	system	NOUN
iiclr-18282	30	74	for	for	ADP
iiclr-18282	30	75	quite	quite	DET
iiclr-18282	30	76	some	some	PRON
iiclr-18282	30	77	time.8	time.8	ADJ
iiclr-18282	30	78	to	to	PART
iiclr-18282	30	79	continue	continue	VERB
iiclr-18282	30	80	the	the	DET
iiclr-18282	30	81	poker	poker	NOUN
iiclr-18282	30	82	metaphor	metaphor	NOUN
iiclr-18282	30	83	,	,	PUNCT
iiclr-18282	30	84	by	by	ADP
iiclr-18282	30	85	“	"	PUNCT
iiclr-18282	30	86	stashing	stash	VERB
iiclr-18282	30	87	”	"	PUNCT
iiclr-18282	30	88	some	some	DET
iiclr-18282	30	89	money	money	NOUN
iiclr-18282	30	90	off	off	ADP
iiclr-18282	30	91	of	of	ADP
iiclr-18282	30	92	the	the	DET
iiclr-18282	30	93	playing	playing	NOUN
iiclr-18282	30	94	table	table	NOUN
iiclr-18282	30	95	,	,	PUNCT
iiclr-18282	30	96	individuals	individual	NOUN
iiclr-18282	30	97	are	be	AUX
iiclr-18282	30	98	able	able	ADJ
iiclr-18282	30	99	to	to	PART
iiclr-18282	30	100	safeguard	safeguard	VERB
iiclr-18282	30	101	their	their	PRON
iiclr-18282	30	102	assets	asset	NOUN
iiclr-18282	30	103	by	by	ADP
iiclr-18282	30	104	keeping	keep	VERB
iiclr-18282	30	105	them	they	PRON
iiclr-18282	30	106	out	out	ADP
iiclr-18282	30	107	of	of	ADP
iiclr-18282	30	108	the	the	DET
iiclr-18282	30	109	game	game	NOUN
iiclr-18282	30	110	altogether	altogether	ADV
iiclr-18282	30	111	.	.	PUNCT
iiclr-18282	31	1	by	by	ADP
iiclr-18282	31	2	keeping	keep	VERB
iiclr-18282	31	3	this	this	DET
iiclr-18282	31	4	money	money	NOUN
iiclr-18282	31	5	off	off	ADP
iiclr-18282	31	6	the	the	DET
iiclr-18282	31	7	table	table	NOUN
iiclr-18282	31	8	,	,	PUNCT
iiclr-18282	31	9	the	the	DET
iiclr-18282	31	10	taxpayers	taxpayer	NOUN
iiclr-18282	31	11	are	be	AUX
iiclr-18282	31	12	bluffing	bluff	VERB
iiclr-18282	31	13	the	the	DET
iiclr-18282	31	14	government	government	NOUN
iiclr-18282	31	15	,	,	PUNCT
iiclr-18282	31	16	tricking	trick	VERB
iiclr-18282	31	17	it	it	PRON
iiclr-18282	31	18	into	into	ADP
iiclr-18282	31	19	believing	believe	VERB
iiclr-18282	31	20	that	that	SCONJ
iiclr-18282	31	21	the	the	DET
iiclr-18282	31	22	taxpayers	taxpayer	NOUN
iiclr-18282	31	23	are	be	AUX
iiclr-18282	31	24	capitulating	capitulate	VERB
iiclr-18282	31	25	and	and	CCONJ
iiclr-18282	31	26	merely	merely	ADV
iiclr-18282	31	27	trying	try	VERB
iiclr-18282	31	28	to	to	PART
iiclr-18282	31	29	limit	limit	VERB
iiclr-18282	31	30	their	their	PRON
iiclr-18282	31	31	losses	loss	NOUN
iiclr-18282	31	32	.	.	PUNCT
iiclr-18282	32	1	individuals	individual	NOUN
iiclr-18282	32	2	have	have	AUX
iiclr-18282	32	3	used	use	VERB
iiclr-18282	32	4	this	this	DET
iiclr-18282	32	5	method	method	NOUN
iiclr-18282	32	6	of	of	ADP
iiclr-18282	32	7	bluffing	bluff	VERB
iiclr-18282	32	8	effectively	effectively	ADV
iiclr-18282	32	9	,	,	PUNCT
iiclr-18282	32	10	with	with	ADP
iiclr-18282	32	11	some	some	DET
iiclr-18282	32	12	estimates	estimate	NOUN
iiclr-18282	32	13	claiming	claim	VERB
iiclr-18282	32	14	between	between	ADP
iiclr-18282	32	15	$	$	SYM
iiclr-18282	32	16	40	40	NUM
iiclr-18282	32	17	and	and	CCONJ
iiclr-18282	32	18	$	$	SYM
iiclr-18282	32	19	70	70	NUM
iiclr-18282	32	20	billion	billion	NUM
iiclr-18282	32	21	of	of	ADP
iiclr-18282	32	22	tax	tax	NOUN
iiclr-18282	32	23	revenue	revenue	NOUN
iiclr-18282	32	24	are	be	AUX
iiclr-18282	32	25	lost	lose	VERB
iiclr-18282	32	26	each	each	DET
iiclr-18282	32	27	year.9	year.9	PROPN
iiclr-18282	32	28	the	the	DET
iiclr-18282	32	29	us	us	PROPN
iiclr-18282	32	30	government	government	NOUN
iiclr-18282	32	31	has	have	AUX
iiclr-18282	32	32	been	be	AUX
iiclr-18282	32	33	unable	unable	ADJ
iiclr-18282	32	34	to	to	PART
iiclr-18282	32	35	go	go	VERB
iiclr-18282	32	36	after	after	ADP
iiclr-18282	32	37	these	these	DET
iiclr-18282	32	38	evaders	evader	NOUN
iiclr-18282	32	39	primarily	primarily	ADV
iiclr-18282	32	40	because	because	SCONJ
iiclr-18282	32	41	of	of	ADP
iiclr-18282	32	42	the	the	DET
iiclr-18282	32	43	incompatibility	incompatibility	NOUN
iiclr-18282	32	44	of	of	ADP
iiclr-18282	32	45	the	the	DET
iiclr-18282	32	46	domestic	domestic	ADJ
iiclr-18282	32	47	taxation	taxation	NOUN
iiclr-18282	32	48	system	system	NOUN
iiclr-18282	32	49	to	to	ADP
iiclr-18282	32	50	the	the	DET
iiclr-18282	32	51	international	international	ADJ
iiclr-18282	32	52	realm.10	realm.10	NOUN
iiclr-18282	32	53	the	the	DET
iiclr-18282	32	54	domestic	domestic	ADJ
iiclr-18282	32	55	taxation	taxation	NOUN
iiclr-18282	32	56	system	system	NOUN
iiclr-18282	32	57	,	,	PUNCT
iiclr-18282	32	58	or	or	CCONJ
iiclr-18282	32	59	the	the	DET
iiclr-18282	32	60	game	game	NOUN
iiclr-18282	32	61	upon	upon	SCONJ
iiclr-18282	32	62	the	the	DET
iiclr-18282	32	63	poker	poker	NOUN
iiclr-18282	32	64	table	table	NOUN
iiclr-18282	32	65	,	,	PUNCT
iiclr-18282	32	66	works	work	VERB
iiclr-18282	32	67	because	because	SCONJ
iiclr-18282	32	68	it	it	PRON
iiclr-18282	32	69	compels	compel	VERB
iiclr-18282	32	70	a	a	DET
iiclr-18282	32	71	majority	majority	NOUN
iiclr-18282	32	72	of	of	ADP
iiclr-18282	32	73	employers	employer	NOUN
iiclr-18282	32	74	to	to	PART
iiclr-18282	32	75	enter	enter	VERB
iiclr-18282	32	76	into	into	ADP
iiclr-18282	32	77	tax	tax	NOUN
iiclr-18282	32	78	withholding	withholding	NOUN
iiclr-18282	32	79	and	and	CCONJ
iiclr-18282	32	80	reporting	reporting	NOUN
iiclr-18282	32	81	requirements	requirement	NOUN
iiclr-18282	32	82	which	which	PRON
iiclr-18282	32	83	force	force	VERB
iiclr-18282	32	84	all	all	DET
iiclr-18282	32	85	the	the	DET
iiclr-18282	32	86	chips	chip	NOUN
iiclr-18282	32	87	on	on	ADP
iiclr-18282	32	88	the	the	DET
iiclr-18282	32	89	table.11	table.11	NOUN
iiclr-18282	32	90	in	in	ADP
iiclr-18282	32	91	the	the	DET
iiclr-18282	32	92	international	international	ADJ
iiclr-18282	32	93	realm	realm	NOUN
iiclr-18282	32	94	,	,	PUNCT
iiclr-18282	32	95	withholding	withholding	NOUN
iiclr-18282	32	96	systems	system	NOUN
iiclr-18282	32	97	do	do	AUX
iiclr-18282	32	98	not	not	PART
iiclr-18282	32	99	have	have	VERB
iiclr-18282	32	100	the	the	DET
iiclr-18282	32	101	same	same	ADJ
iiclr-18282	32	102	effect,12	effect,12	NOUN
iiclr-18282	32	103	and	and	CCONJ
iiclr-18282	32	104	thus	thus	ADV
iiclr-18282	32	105	the	the	DET
iiclr-18282	32	106	risk	risk	NOUN
iiclr-18282	32	107	assessment	assessment	NOUN
iiclr-18282	32	108	for	for	ADP
iiclr-18282	32	109	those	those	PRON
iiclr-18282	32	110	with	with	ADP
iiclr-18282	32	111	international	international	ADJ
iiclr-18282	32	112	accounts	account	NOUN
iiclr-18282	32	113	has	have	AUX
iiclr-18282	32	114	not	not	PART
iiclr-18282	32	115	been	be	AUX
iiclr-18282	32	116	strong	strong	ADJ
iiclr-18282	32	117	enough	enough	ADV
iiclr-18282	32	118	to	to	PART
iiclr-18282	32	119	compel	compel	VERB
iiclr-18282	32	120	compliance	compliance	NOUN
iiclr-18282	32	121	.	.	PUNCT
iiclr-18282	33	1	over	over	ADP
iiclr-18282	33	2	the	the	DET
iiclr-18282	33	3	past	past	ADJ
iiclr-18282	33	4	several	several	ADJ
iiclr-18282	33	5	years	year	NOUN
iiclr-18282	33	6	,	,	PUNCT
iiclr-18282	33	7	the	the	DET
iiclr-18282	33	8	us	us	PROPN
iiclr-18282	33	9	government	government	NOUN
iiclr-18282	33	10	has	have	AUX
iiclr-18282	33	11	taken	take	VERB
iiclr-18282	33	12	action	action	NOUN
iiclr-18282	33	13	to	to	PART
iiclr-18282	33	14	close	close	VERB
iiclr-18282	33	15	this	this	DET
iiclr-18282	33	16	loophole13	loophole13	NOUN
iiclr-18282	33	17	and	and	CCONJ
iiclr-18282	33	18	force	force	VERB
iiclr-18282	33	19	the	the	DET
iiclr-18282	33	20	risk	risk	NOUN
iiclr-18282	33	21	-	-	PUNCT
iiclr-18282	33	22	taking	take	VERB
iiclr-18282	33	23	taxpayers	taxpayer	NOUN
iiclr-18282	33	24	to	to	PART
iiclr-18282	33	25	bring	bring	VERB
iiclr-18282	33	26	all	all	DET
iiclr-18282	33	27	their	their	PRON
iiclr-18282	33	28	6	6	NUM
iiclr-18282	33	29	.	.	PUNCT
iiclr-18282	34	1	see	see	VERB
iiclr-18282	34	2	generally	generally	ADV
iiclr-18282	34	3	david	david	PROPN
iiclr-18282	34	4	sklansky	sklansky	PROPN
iiclr-18282	34	5	,	,	PUNCT
iiclr-18282	34	6	the	the	DET
iiclr-18282	34	7	theory	theory	NOUN
iiclr-18282	34	8	of	of	ADP
iiclr-18282	34	9	poker	poker	NOUN
iiclr-18282	34	10	(	(	PUNCT
iiclr-18282	34	11	1987	1987	NUM
iiclr-18282	34	12	)	)	PUNCT
iiclr-18282	34	13	.	.	PUNCT
iiclr-18282	35	1	7	7	X
iiclr-18282	35	2	.	.	X
iiclr-18282	35	3	abusive	abusive	ADJ
iiclr-18282	35	4	tax	tax	NOUN
iiclr-18282	35	5	schemes	scheme	NOUN
iiclr-18282	35	6	,	,	PUNCT
iiclr-18282	35	7	carl	carl	PROPN
iiclr-18282	35	8	levin	levin	PROPN
iiclr-18282	35	9	–	–	PUNCT
iiclr-18282	35	10	united	united	PROPN
iiclr-18282	35	11	states	states	PROPN
iiclr-18282	35	12	senator	senator	PROPN
iiclr-18282	35	13	for	for	ADP
iiclr-18282	35	14	michigan	michigan	PROPN
iiclr-18282	35	15	,	,	PUNCT
iiclr-18282	35	16	http://www.levin.senate.gov/issues/abusive-tax-schemes	http://www.levin.senate.gov/issues/abusive-tax-scheme	NOUN
iiclr-18282	35	17	(	(	PUNCT
iiclr-18282	35	18	last	last	ADJ
iiclr-18282	35	19	visited	visit	VERB
iiclr-18282	35	20	feb	feb	PROPN
iiclr-18282	35	21	.	.	PROPN
iiclr-18282	35	22	20	20	NUM
iiclr-18282	35	23	,	,	PUNCT
iiclr-18282	35	24	2014	2014	NUM
iiclr-18282	35	25	,	,	PUNCT
iiclr-18282	35	26	archived	archive	VERB
iiclr-18282	35	27	at	at	ADP
iiclr-18282	35	28	http://perma.cc/p6tr-ey9s	http://perma.cc/p6tr-ey9s	PROPN
iiclr-18282	35	29	)	)	PUNCT
iiclr-18282	35	30	.	.	PUNCT
iiclr-18282	36	1	8	8	X
iiclr-18282	36	2	.	.	X
iiclr-18282	36	3	offshore	offshore	ADJ
iiclr-18282	36	4	tax	tax	NOUN
iiclr-18282	36	5	evasion	evasion	NOUN
iiclr-18282	36	6	,	,	PUNCT
iiclr-18282	36	7	stashing	stash	VERB
iiclr-18282	36	8	cash	cash	NOUN
iiclr-18282	36	9	overseas	overseas	ADV
iiclr-18282	36	10	:	:	PUNCT
iiclr-18282	36	11	hearing	hear	VERB
iiclr-18282	36	12	before	before	ADP
iiclr-18282	36	13	the	the	DET
iiclr-18282	36	14	subcomm	subcomm	NOUN
iiclr-18282	36	15	.	.	PUNCT
iiclr-18282	37	1	on	on	ADP
iiclr-18282	37	2	finance	finance	NOUN
iiclr-18282	37	3	,	,	PUNCT
iiclr-18282	37	4	110th	110th	ADJ
iiclr-18282	37	5	cong	cong	NOUN
iiclr-18282	37	6	.	.	PUNCT
iiclr-18282	38	1	3	3	NUM
iiclr-18282	38	2	-	-	SYM
iiclr-18282	38	3	4	4	NUM
iiclr-18282	38	4	(	(	PUNCT
iiclr-18282	38	5	2007	2007	NUM
iiclr-18282	38	6	)	)	PUNCT
iiclr-18282	38	7	(	(	PUNCT
iiclr-18282	38	8	statement	statement	NOUN
iiclr-18282	38	9	of	of	ADP
iiclr-18282	38	10	sen	sen	PROPN
iiclr-18282	38	11	.	.	PROPN
iiclr-18282	38	12	chuck	chuck	PROPN
iiclr-18282	38	13	grassley	grassley	PROPN
iiclr-18282	38	14	)	)	PUNCT
iiclr-18282	38	15	.	.	PUNCT
iiclr-18282	39	1	9	9	X
iiclr-18282	39	2	.	.	X
iiclr-18282	39	3	mike	mike	PROPN
iiclr-18282	39	4	godfrey	godfrey	PROPN
iiclr-18282	39	5	,	,	PUNCT
iiclr-18282	39	6	senate	senate	PROPN
iiclr-18282	39	7	‘	'	PUNCT
iiclr-18282	39	8	offshore	offshore	ADJ
iiclr-18282	39	9	’	'	PUNCT
iiclr-18282	39	10	hearing	hearing	NOUN
iiclr-18282	39	11	called	call	VERB
iiclr-18282	39	12	‘	'	PUNCT
iiclr-18282	39	13	one	one	NUM
iiclr-18282	39	14	-	-	PUNCT
iiclr-18282	39	15	sided	sided	ADJ
iiclr-18282	39	16	,	,	PUNCT
iiclr-18282	39	17	’	'	PUNCT
iiclr-18282	39	18	tax	tax	NOUN
iiclr-18282	39	19	-	-	PUNCT
iiclr-18282	39	20	news	news	NOUN
iiclr-18282	39	21	(	(	PUNCT
iiclr-18282	39	22	aug	aug	PROPN
iiclr-18282	39	23	.	.	PROPN
iiclr-18282	39	24	3	3	NUM
iiclr-18282	39	25	,	,	PUNCT
iiclr-18282	39	26	2006	2006	NUM
iiclr-18282	39	27	)	)	PUNCT
iiclr-18282	39	28	,	,	PUNCT
iiclr-18282	39	29	http://www.taxnews.com/archive/story/senate_offshore_hearing_called_onesided_xxxx24430.html	http://www.taxnews.com/archive/story/senate_offshore_hearing_called_onesided_xxxx24430.html	PROPN
iiclr-18282	39	30	,	,	PUNCT
iiclr-18282	39	31	archived	archive	VERB
iiclr-18282	39	32	at	at	ADP
iiclr-18282	39	33	http://perma.cc/dgm7-gejj	http://perma.cc/dgm7-gejj	PROPN
iiclr-18282	39	34	.	.	PUNCT
iiclr-18282	40	1	10	10	NUM
iiclr-18282	40	2	.	.	PUNCT
iiclr-18282	41	1	see	see	VERB
iiclr-18282	41	2	infra	infra	NOUN
iiclr-18282	41	3	section	section	NOUN
iiclr-18282	41	4	ii	ii	PROPN
iiclr-18282	41	5	(	(	PUNCT
iiclr-18282	41	6	discussing	discuss	VERB
iiclr-18282	41	7	the	the	DET
iiclr-18282	41	8	development	development	NOUN
iiclr-18282	41	9	of	of	ADP
iiclr-18282	41	10	international	international	ADJ
iiclr-18282	41	11	tax	tax	NOUN
iiclr-18282	41	12	law	law	NOUN
iiclr-18282	41	13	)	)	PUNCT
iiclr-18282	41	14	.	.	PUNCT
iiclr-18282	42	1	11	11	NUM
iiclr-18282	42	2	.	.	X
iiclr-18282	43	1	see	see	VERB
iiclr-18282	43	2	tax	tax	NOUN
iiclr-18282	43	3	withholding	withholding	NOUN
iiclr-18282	43	4	,	,	PUNCT
iiclr-18282	43	5	supra	supra	PROPN
iiclr-18282	43	6	note	note	NOUN
iiclr-18282	43	7	5	5	NUM
iiclr-18282	43	8	.	.	NOUN
iiclr-18282	43	9	12	12	NUM
iiclr-18282	43	10	.	.	PUNCT
iiclr-18282	44	1	see	see	VERB
iiclr-18282	44	2	infra	infra	NOUN
iiclr-18282	44	3	part	part	NOUN
iiclr-18282	44	4	iv	iv	NOUN
iiclr-18282	44	5	.	.	PROPN
iiclr-18282	44	6	13	13	NUM
iiclr-18282	44	7	.	.	X
iiclr-18282	44	8	26	26	NUM
iiclr-18282	44	9	u.s.c	u.s.c	NOUN
iiclr-18282	44	10	.	.	PUNCT
iiclr-18282	45	1	§	§	PROPN
iiclr-18282	45	2	§	§	PROPN
iiclr-18282	45	3	1471	1471	NUM
iiclr-18282	45	4	-	-	SYM
iiclr-18282	45	5	1474	1474	NUM
iiclr-18282	45	6	(	(	PUNCT
iiclr-18282	45	7	2010	2010	NUM
iiclr-18282	45	8	)	)	PUNCT
iiclr-18282	45	9	.	.	PUNCT
iiclr-18282	46	1	2014	2014	NUM
iiclr-18282	46	2	]	]	X
iiclr-18282	46	3	foreign	foreign	ADJ
iiclr-18282	46	4	account	account	NOUN
iiclr-18282	46	5	tax	tax	NOUN
iiclr-18282	46	6	compliance	compliance	NOUN
iiclr-18282	46	7	act	act	VERB
iiclr-18282	46	8	731	731	NUM
iiclr-18282	46	9	assets	asset	NOUN
iiclr-18282	46	10	to	to	ADP
iiclr-18282	46	11	the	the	DET
iiclr-18282	46	12	table	table	NOUN
iiclr-18282	46	13	.	.	PUNCT
iiclr-18282	47	1	a	a	DET
iiclr-18282	47	2	major	major	ADJ
iiclr-18282	47	3	part	part	NOUN
iiclr-18282	47	4	of	of	ADP
iiclr-18282	47	5	this	this	DET
iiclr-18282	47	6	push	push	NOUN
iiclr-18282	47	7	to	to	ADP
iiclr-18282	47	8	action	action	NOUN
iiclr-18282	47	9	has	have	AUX
iiclr-18282	47	10	been	be	AUX
iiclr-18282	47	11	due	due	ADJ
iiclr-18282	47	12	to	to	ADP
iiclr-18282	47	13	the	the	DET
iiclr-18282	47	14	increasing	increase	VERB
iiclr-18282	47	15	public	public	ADJ
iiclr-18282	47	16	awareness	awareness	NOUN
iiclr-18282	47	17	of	of	ADP
iiclr-18282	47	18	the	the	DET
iiclr-18282	47	19	severity	severity	NOUN
iiclr-18282	47	20	of	of	ADP
iiclr-18282	47	21	the	the	DET
iiclr-18282	47	22	tax	tax	NOUN
iiclr-18282	47	23	avoidance	avoidance	NOUN
iiclr-18282	47	24	problem	problem	NOUN
iiclr-18282	47	25	from	from	ADP
iiclr-18282	47	26	several	several	ADJ
iiclr-18282	47	27	high	high	ADJ
iiclr-18282	47	28	profile	profile	NOUN
iiclr-18282	47	29	events	event	NOUN
iiclr-18282	47	30	such	such	ADJ
iiclr-18282	47	31	as	as	ADP
iiclr-18282	47	32	the	the	DET
iiclr-18282	47	33	prosecution	prosecution	NOUN
iiclr-18282	47	34	against	against	ADP
iiclr-18282	47	35	the	the	DET
iiclr-18282	47	36	swiss	swiss	ADJ
iiclr-18282	47	37	bank	bank	PROPN
iiclr-18282	47	38	ubs.14	ubs.14	ADJ
iiclr-18282	47	39	with	with	ADP
iiclr-18282	47	40	$	$	SYM
iiclr-18282	47	41	104	104	NUM
iiclr-18282	47	42	million	million	NUM
iiclr-18282	47	43	rewarded	reward	VERB
iiclr-18282	47	44	to	to	PART
iiclr-18282	47	45	whistleblower	whistleblower	VERB
iiclr-18282	47	46	bradley	bradley	PROPN
iiclr-18282	47	47	birkenfeld,15	birkenfeld,15	PROPN
iiclr-18282	47	48	increased	increase	VERB
iiclr-18282	47	49	media	medium	NOUN
iiclr-18282	47	50	attention	attention	NOUN
iiclr-18282	47	51	on	on	ADP
iiclr-18282	47	52	offshore	offshore	ADJ
iiclr-18282	47	53	tax	tax	NOUN
iiclr-18282	47	54	evasion	evasion	NOUN
iiclr-18282	47	55	led	lead	VERB
iiclr-18282	47	56	to	to	ADP
iiclr-18282	47	57	a	a	DET
iiclr-18282	47	58	heightened	heighten	VERB
iiclr-18282	47	59	public	public	ADJ
iiclr-18282	47	60	awareness	awareness	NOUN
iiclr-18282	47	61	of	of	ADP
iiclr-18282	47	62	its	its	PRON
iiclr-18282	47	63	severity.16	severity.16	NOUN
iiclr-18282	47	64	even	even	ADV
iiclr-18282	47	65	the	the	DET
iiclr-18282	47	66	2012	2012	NUM
iiclr-18282	47	67	presidential	presidential	ADJ
iiclr-18282	47	68	election	election	NOUN
iiclr-18282	47	69	was	be	AUX
iiclr-18282	47	70	not	not	PART
iiclr-18282	47	71	immune	immune	ADJ
iiclr-18282	47	72	to	to	ADP
iiclr-18282	47	73	discussions	discussion	NOUN
iiclr-18282	47	74	of	of	ADP
iiclr-18282	47	75	offshore	offshore	ADJ
iiclr-18282	47	76	tax	tax	NOUN
iiclr-18282	47	77	avoidance	avoidance	NOUN
iiclr-18282	47	78	,	,	PUNCT
iiclr-18282	47	79	as	as	SCONJ
iiclr-18282	47	80	mitt	mitt	PROPN
iiclr-18282	47	81	romney	romney	PROPN
iiclr-18282	47	82	was	be	AUX
iiclr-18282	47	83	questioned	question	VERB
iiclr-18282	47	84	repeatedly	repeatedly	ADV
iiclr-18282	47	85	about	about	ADP
iiclr-18282	47	86	his	his	PRON
iiclr-18282	47	87	bank	bank	NOUN
iiclr-18282	47	88	accounts	account	NOUN
iiclr-18282	47	89	in	in	ADP
iiclr-18282	47	90	foreign	foreign	ADJ
iiclr-18282	47	91	countries.17	countries.17	NOUN
iiclr-18282	47	92	coupled	couple	VERB
iiclr-18282	47	93	with	with	ADP
iiclr-18282	47	94	the	the	DET
iiclr-18282	47	95	increase	increase	NOUN
iiclr-18282	47	96	in	in	ADP
iiclr-18282	47	97	media	medium	NOUN
iiclr-18282	47	98	interest	interest	NOUN
iiclr-18282	47	99	,	,	PUNCT
iiclr-18282	47	100	the	the	DET
iiclr-18282	47	101	economic	economic	ADJ
iiclr-18282	47	102	climate	climate	NOUN
iiclr-18282	47	103	has	have	AUX
iiclr-18282	47	104	made	make	VERB
iiclr-18282	47	105	the	the	DET
iiclr-18282	47	106	idea	idea	NOUN
iiclr-18282	47	107	of	of	ADP
iiclr-18282	47	108	closing	close	VERB
iiclr-18282	47	109	the	the	DET
iiclr-18282	47	110	loophole	loophole	NOUN
iiclr-18282	47	111	political	political	ADJ
iiclr-18282	47	112	gold	gold	NOUN
iiclr-18282	47	113	.	.	PUNCT
iiclr-18282	48	1	in	in	ADP
iiclr-18282	48	2	the	the	DET
iiclr-18282	48	3	middle	middle	ADJ
iiclr-18282	48	4	part	part	NOUN
iiclr-18282	48	5	of	of	ADP
iiclr-18282	48	6	the	the	DET
iiclr-18282	48	7	last	last	ADJ
iiclr-18282	48	8	decade	decade	NOUN
iiclr-18282	48	9	,	,	PUNCT
iiclr-18282	48	10	senator	senator	PROPN
iiclr-18282	48	11	levin	levin	PROPN
iiclr-18282	48	12	and	and	CCONJ
iiclr-18282	48	13	the	the	DET
iiclr-18282	48	14	committee	committee	NOUN
iiclr-18282	48	15	on	on	ADP
iiclr-18282	48	16	homeland	homeland	NOUN
iiclr-18282	48	17	security	security	NOUN
iiclr-18282	48	18	and	and	CCONJ
iiclr-18282	48	19	governmental	governmental	ADJ
iiclr-18282	48	20	affairs	affair	NOUN
iiclr-18282	48	21	have	have	AUX
iiclr-18282	48	22	held	hold	VERB
iiclr-18282	48	23	several	several	ADJ
iiclr-18282	48	24	hearings	hearing	NOUN
iiclr-18282	48	25	regarding	regard	VERB
iiclr-18282	48	26	tax	tax	NOUN
iiclr-18282	48	27	havens18	havens18	NOUN
iiclr-18282	48	28	and	and	CCONJ
iiclr-18282	48	29	brought	bring	VERB
iiclr-18282	48	30	light	light	NOUN
iiclr-18282	48	31	to	to	ADP
iiclr-18282	48	32	the	the	DET
iiclr-18282	48	33	severity	severity	NOUN
iiclr-18282	48	34	of	of	ADP
iiclr-18282	48	35	the	the	DET
iiclr-18282	48	36	problem	problem	NOUN
iiclr-18282	48	37	.	.	PUNCT
iiclr-18282	49	1	the	the	DET
iiclr-18282	49	2	often	often	ADV
iiclr-18282	49	3	-	-	PUNCT
iiclr-18282	49	4	quoted	quote	VERB
iiclr-18282	49	5	statistic	statistic	NOUN
iiclr-18282	49	6	from	from	ADP
iiclr-18282	49	7	these	these	DET
iiclr-18282	49	8	hearings	hearing	NOUN
iiclr-18282	49	9	was	be	AUX
iiclr-18282	49	10	that	that	SCONJ
iiclr-18282	49	11	the	the	DET
iiclr-18282	49	12	united	united	PROPN
iiclr-18282	49	13	states	states	PROPN
iiclr-18282	49	14	loses	lose	VERB
iiclr-18282	49	15	$	$	SYM
iiclr-18282	49	16	100	100	NUM
iiclr-18282	49	17	billion	billion	NUM
iiclr-18282	49	18	in	in	ADP
iiclr-18282	49	19	tax	tax	NOUN
iiclr-18282	49	20	revenue	revenue	NOUN
iiclr-18282	49	21	each	each	DET
iiclr-18282	49	22	year.19	year.19	NOUN
iiclr-18282	49	23	with	with	ADP
iiclr-18282	49	24	the	the	DET
iiclr-18282	49	25	federal	federal	ADJ
iiclr-18282	49	26	debt	debt	NOUN
iiclr-18282	49	27	standing	stand	VERB
iiclr-18282	49	28	more	more	ADJ
iiclr-18282	49	29	than	than	ADP
iiclr-18282	49	30	$	$	SYM
iiclr-18282	49	31	17	17	NUM
iiclr-18282	49	32	trillion	trillion	NUM
iiclr-18282	49	33	as	as	ADP
iiclr-18282	49	34	14	14	NUM
iiclr-18282	49	35	.	.	PUNCT
iiclr-18282	50	1	see	see	VERB
iiclr-18282	50	2	generally	generally	ADV
iiclr-18282	50	3	press	press	NOUN
iiclr-18282	50	4	release	release	NOUN
iiclr-18282	50	5	,	,	PUNCT
iiclr-18282	50	6	us	us	PROPN
iiclr-18282	50	7	dep’t	dep’t	NOUN
iiclr-18282	50	8	of	of	ADP
iiclr-18282	50	9	justice	justice	PROPN
iiclr-18282	50	10	office	office	PROPN
iiclr-18282	50	11	of	of	ADP
iiclr-18282	50	12	public	public	ADJ
iiclr-18282	50	13	affairs	affair	NOUN
iiclr-18282	50	14	,	,	PUNCT
iiclr-18282	50	15	ubs	ubs	PROPN
iiclr-18282	50	16	enters	enter	VERB
iiclr-18282	50	17	into	into	ADP
iiclr-18282	50	18	deferred	deferred	ADJ
iiclr-18282	50	19	prosecution	prosecution	NOUN
iiclr-18282	50	20	agreement	agreement	NOUN
iiclr-18282	50	21	(	(	PUNCT
iiclr-18282	50	22	feb	feb	PROPN
iiclr-18282	50	23	.	.	PROPN
iiclr-18282	50	24	18	18	NUM
iiclr-18282	50	25	,	,	PUNCT
iiclr-18282	50	26	2009	2009	NUM
iiclr-18282	50	27	,	,	PUNCT
iiclr-18282	50	28	archived	archive	VERB
iiclr-18282	50	29	at	at	ADP
iiclr-18282	50	30	http://perma.cc/ww24-66yn	http://perma.cc/ww24-66yn	NOUN
iiclr-18282	50	31	)	)	PUNCT
iiclr-18282	50	32	;	;	PUNCT
iiclr-18282	51	1	james	james	PROPN
iiclr-18282	51	2	b.	b.	PROPN
iiclr-18282	51	3	stewart	stewart	PROPN
iiclr-18282	51	4	,	,	PUNCT
iiclr-18282	51	5	for	for	ADP
iiclr-18282	51	6	ubs	ubs	PROPN
iiclr-18282	51	7	,	,	PUNCT
iiclr-18282	51	8	a	a	DET
iiclr-18282	51	9	record	record	NOUN
iiclr-18282	51	10	of	of	ADP
iiclr-18282	51	11	averting	avert	VERB
iiclr-18282	51	12	prosecution	prosecution	NOUN
iiclr-18282	51	13	,	,	PUNCT
iiclr-18282	51	14	n.y	n.y	PROPN
iiclr-18282	51	15	.	.	PROPN
iiclr-18282	51	16	times	times	PROPN
iiclr-18282	51	17	(	(	PUNCT
iiclr-18282	51	18	july	july	PROPN
iiclr-18282	51	19	20	20	NUM
iiclr-18282	51	20	,	,	PUNCT
iiclr-18282	51	21	2012	2012	NUM
iiclr-18282	51	22	)	)	PUNCT
iiclr-18282	51	23	,	,	PUNCT
iiclr-18282	51	24	http://www.nytimes.com/2012/07/21/business/ubss-track-record-of-averting-prosecutioncommon-sense.html	http://www.nytimes.com/2012/07/21/business/ubss-track-record-of-averting-prosecutioncommon-sense.html	PROPN
iiclr-18282	51	25	,	,	PUNCT
iiclr-18282	51	26	archived	archive	VERB
iiclr-18282	51	27	at	at	ADP
iiclr-18282	51	28	http://perma.cc/8c8e-qpc4	http://perma.cc/8c8e-qpc4	PRON
iiclr-18282	51	29	;	;	PUNCT
iiclr-18282	51	30	david	david	PROPN
iiclr-18282	51	31	voreacos	voreacos	PROPN
iiclr-18282	51	32	,	,	PUNCT
iiclr-18282	51	33	offshore	offshore	ADJ
iiclr-18282	51	34	tax	tax	NOUN
iiclr-18282	51	35	scorecard	scorecard	NOUN
iiclr-18282	51	36	:	:	PUNCT
iiclr-18282	51	37	ubs	ub	NOUN
iiclr-18282	51	38	,	,	PUNCT
iiclr-18282	51	39	credit	credit	NOUN
iiclr-18282	51	40	suisse	suisse	PROPN
iiclr-18282	51	41	,	,	PUNCT
iiclr-18282	51	42	hsbc	hsbc	PROPN
iiclr-18282	51	43	,	,	PUNCT
iiclr-18282	51	44	julius	julius	PROPN
iiclr-18282	51	45	baer	baer	PROPN
iiclr-18282	51	46	,	,	PUNCT
iiclr-18282	51	47	bloomberg	bloomberg	PROPN
iiclr-18282	51	48	businessweek	businessweek	PROPN
iiclr-18282	51	49	(	(	PUNCT
iiclr-18282	51	50	oct	oct	PROPN
iiclr-18282	51	51	.	.	PROPN
iiclr-18282	51	52	12	12	NUM
iiclr-18282	51	53	,	,	PUNCT
iiclr-18282	51	54	2011	2011	NUM
iiclr-18282	51	55	)	)	PUNCT
iiclr-18282	51	56	,	,	PUNCT
iiclr-18282	51	57	http://	http://	PROPN
iiclr-18282	51	58	www.businessweek.com/news/2011-10-12/offshore-tax-scorecard-ubscredit-suisse-hsbc-julius-baer.html	www.businessweek.com/news/2011-10-12/offshore-tax-scorecard-ubscredit-suisse-hsbc-julius-baer.html	PROPN
iiclr-18282	51	59	.	.	PUNCT
iiclr-18282	52	1	15	15	NUM
iiclr-18282	52	2	.	.	PUNCT
iiclr-18282	53	1	david	david	PROPN
iiclr-18282	53	2	kocieniewski	kocieniewski	PROPN
iiclr-18282	53	3	,	,	PUNCT
iiclr-18282	53	4	whistle	whistle	NOUN
iiclr-18282	53	5	-	-	PUNCT
iiclr-18282	53	6	blower	blower	NOUN
iiclr-18282	53	7	awarded	award	VERB
iiclr-18282	53	8	$	$	SYM
iiclr-18282	53	9	104	104	NUM
iiclr-18282	53	10	million	million	NUM
iiclr-18282	53	11	by	by	ADP
iiclr-18282	53	12	i.r.s	i.r.	NOUN
iiclr-18282	53	13	.	.	PROPN
iiclr-18282	53	14	,	,	PUNCT
iiclr-18282	53	15	n.y	n.y	PROPN
iiclr-18282	53	16	.	.	PROPN
iiclr-18282	53	17	times	times	PROPN
iiclr-18282	53	18	(	(	PUNCT
iiclr-18282	53	19	sept	sept	PROPN
iiclr-18282	53	20	.	.	PROPN
iiclr-18282	53	21	11	11	NUM
iiclr-18282	53	22	,	,	PUNCT
iiclr-18282	53	23	2012	2012	NUM
iiclr-18282	53	24	)	)	PUNCT
iiclr-18282	53	25	,	,	PUNCT
iiclr-18282	53	26	http://www.nytimes.com/2012/09/12/business/whistle-blower-awarded104-million-by-irs.html	http://www.nytimes.com/2012/09/12/business/whistle-blower-awarded104-million-by-irs.html	PROPN
iiclr-18282	53	27	,	,	PUNCT
iiclr-18282	53	28	archived	archive	VERB
iiclr-18282	53	29	at	at	ADP
iiclr-18282	53	30	http://perma.cc/m79v-3xhd	http://perma.cc/m79v-3xhd	NUM
iiclr-18282	53	31	.	.	PROPN
iiclr-18282	54	1	16	16	NUM
iiclr-18282	54	2	.	.	PUNCT
iiclr-18282	55	1	see	see	VERB
iiclr-18282	55	2	gretchen	gretchen	PROPN
iiclr-18282	55	3	morgenson	morgenson	PROPN
iiclr-18282	55	4	,	,	PUNCT
iiclr-18282	55	5	death	death	NOUN
iiclr-18282	55	6	of	of	ADP
iiclr-18282	55	7	a	a	DET
iiclr-18282	55	8	loophole	loophole	NOUN
iiclr-18282	55	9	,	,	PUNCT
iiclr-18282	55	10	and	and	CCONJ
iiclr-18282	55	11	swiss	swiss	ADJ
iiclr-18282	55	12	banks	bank	NOUN
iiclr-18282	55	13	will	will	AUX
iiclr-18282	55	14	mourn	mourn	VERB
iiclr-18282	55	15	,	,	PUNCT
iiclr-18282	55	16	n.y	n.y	PROPN
iiclr-18282	55	17	.	.	PROPN
iiclr-18282	55	18	times	times	PROPN
iiclr-18282	55	19	(	(	PUNCT
iiclr-18282	55	20	mar	mar	PROPN
iiclr-18282	55	21	.	.	PROPN
iiclr-18282	55	22	27	27	NUM
iiclr-18282	55	23	,	,	PUNCT
iiclr-18282	55	24	2010	2010	NUM
iiclr-18282	55	25	)	)	PUNCT
iiclr-18282	55	26	,	,	PUNCT
iiclr-18282	56	1	http://www.nytimes.com/2010/03/28/business/28gret.html	http://www.nytimes.com/2010/03/28/business/28gret.html	PROPN
iiclr-18282	56	2	,	,	PUNCT
iiclr-18282	56	3	archived	archive	VERB
iiclr-18282	56	4	at	at	ADP
iiclr-18282	56	5	http://perma.cc/aw8c-5kgq	http://perma.cc/aw8c-5kgq	PROPN
iiclr-18282	56	6	.	.	PUNCT
iiclr-18282	57	1	the	the	DET
iiclr-18282	57	2	birkenfeld	birkenfeld	ADJ
iiclr-18282	57	3	case	case	NOUN
iiclr-18282	57	4	against	against	ADP
iiclr-18282	57	5	ubs	ubs	PROPN
iiclr-18282	57	6	,	,	PUNCT
iiclr-18282	57	7	when	when	SCONJ
iiclr-18282	57	8	coupled	couple	VERB
iiclr-18282	57	9	with	with	ADP
iiclr-18282	57	10	the	the	DET
iiclr-18282	57	11	senate	senate	PROPN
iiclr-18282	57	12	subcommittee	subcommittee	NOUN
iiclr-18282	57	13	hearings	hearing	NOUN
iiclr-18282	57	14	conducted	conduct	VERB
iiclr-18282	57	15	by	by	ADP
iiclr-18282	57	16	senator	senator	PROPN
iiclr-18282	57	17	levin	levin	PROPN
iiclr-18282	57	18	over	over	ADP
iiclr-18282	57	19	the	the	DET
iiclr-18282	57	20	past	past	ADJ
iiclr-18282	57	21	decade	decade	NOUN
iiclr-18282	57	22	,	,	PUNCT
iiclr-18282	57	23	has	have	AUX
iiclr-18282	57	24	led	lead	VERB
iiclr-18282	57	25	to	to	ADP
iiclr-18282	57	26	an	an	DET
iiclr-18282	57	27	increase	increase	NOUN
iiclr-18282	57	28	in	in	ADP
iiclr-18282	57	29	concern	concern	NOUN
iiclr-18282	57	30	amongst	amongst	ADP
iiclr-18282	57	31	the	the	DET
iiclr-18282	57	32	american	american	ADJ
iiclr-18282	57	33	public	public	NOUN
iiclr-18282	57	34	regarding	regard	VERB
iiclr-18282	57	35	offshore	offshore	ADJ
iiclr-18282	57	36	tax	tax	NOUN
iiclr-18282	57	37	evasion	evasion	NOUN
iiclr-18282	57	38	,	,	PUNCT
iiclr-18282	57	39	especially	especially	ADV
iiclr-18282	57	40	after	after	ADP
iiclr-18282	57	41	the	the	DET
iiclr-18282	57	42	2008	2008	NUM
iiclr-18282	57	43	financial	financial	ADJ
iiclr-18282	57	44	crisis	crisis	NOUN
iiclr-18282	57	45	.	.	PUNCT
iiclr-18282	58	1	i	i	PRON
iiclr-18282	58	2	d.	d.	PROPN
iiclr-18282	58	3	17	17	NUM
iiclr-18282	58	4	.	.	PUNCT
iiclr-18282	59	1	joseph	joseph	PROPN
iiclr-18282	59	2	tanfani	tanfani	PROPN
iiclr-18282	59	3	,	,	PUNCT
iiclr-18282	59	4	romney	romney	PROPN
iiclr-18282	59	5	,	,	PUNCT
iiclr-18282	59	6	obama	obama	PROPN
iiclr-18282	59	7	trade	trade	NOUN
iiclr-18282	59	8	jabs	jab	NOUN
iiclr-18282	59	9	over	over	ADP
iiclr-18282	59	10	outsourcing	outsourcing	NOUN
iiclr-18282	59	11	and	and	CCONJ
iiclr-18282	59	12	offshore	offshore	ADJ
iiclr-18282	59	13	investments	investment	NOUN
iiclr-18282	59	14	,	,	PUNCT
iiclr-18282	59	15	l.a	l.a	PROPN
iiclr-18282	59	16	.	.	PROPN
iiclr-18282	59	17	times	times	PROPN
iiclr-18282	59	18	(	(	PUNCT
iiclr-18282	59	19	oct	oct	PROPN
iiclr-18282	59	20	.	.	PROPN
iiclr-18282	59	21	17	17	NUM
iiclr-18282	59	22	,	,	PUNCT
iiclr-18282	59	23	2012	2012	NUM
iiclr-18282	59	24	)	)	PUNCT
iiclr-18282	59	25	,	,	PUNCT
iiclr-18282	59	26	http://articles.latimes.com/2012/oct/17/news/la-pnpresidential-debate-outsourcing-20121017	http://articles.latimes.com/2012/oct/17/news/la-pnpresidential-debate-outsourcing-20121017	NOUN
iiclr-18282	59	27	,	,	PUNCT
iiclr-18282	59	28	archived	archive	VERB
iiclr-18282	59	29	at	at	ADP
iiclr-18282	59	30	http://perma.cc/nxc6-4s2w	http://perma.cc/nxc6-4s2w	NUM
iiclr-18282	59	31	;	;	PUNCT
iiclr-18282	59	32	rachel	rachel	PROPN
iiclr-18282	59	33	weiner	weiner	NOUN
iiclr-18282	59	34	,	,	PUNCT
iiclr-18282	59	35	what	what	PRON
iiclr-18282	59	36	mitt	mitt	PROPN
iiclr-18282	59	37	romney	romney	PROPN
iiclr-18282	59	38	got	get	VERB
iiclr-18282	59	39	from	from	ADP
iiclr-18282	59	40	offshore	offshore	ADJ
iiclr-18282	59	41	investments	investment	NOUN
iiclr-18282	59	42	,	,	PUNCT
iiclr-18282	59	43	washington	washington	PROPN
iiclr-18282	59	44	post	post	PROPN
iiclr-18282	59	45	(	(	PUNCT
iiclr-18282	59	46	oct	oct	PROPN
iiclr-18282	59	47	.	.	PROPN
iiclr-18282	59	48	2	2	NUM
iiclr-18282	59	49	,	,	PUNCT
iiclr-18282	59	50	2012	2012	NUM
iiclr-18282	59	51	)	)	PUNCT
iiclr-18282	59	52	,	,	PUNCT
iiclr-18282	59	53	http://www.washingtonpost.com/blogs/post-politics/wp/2012/10/02/what-romneygot-from-offshore-investments/	http://www.washingtonpost.com/blogs/post-politics/wp/2012/10/02/what-romneygot-from-offshore-investments/	PROPN
iiclr-18282	59	54	,	,	PUNCT
iiclr-18282	59	55	archived	archive	VERB
iiclr-18282	59	56	at	at	ADP
iiclr-18282	59	57	http://perma.cc/hbr4-4eu9	http://perma.cc/hbr4-4eu9	PROPN
iiclr-18282	59	58	;	;	PUNCT
iiclr-18282	59	59	michael	michael	PROPN
iiclr-18282	59	60	luo	luo	PROPN
iiclr-18282	59	61	&	&	CCONJ
iiclr-18282	59	62	mike	mike	PROPN
iiclr-18282	59	63	mcintire	mcintire	PROPN
iiclr-18282	59	64	,	,	PUNCT
iiclr-18282	59	65	offshore	offshore	ADJ
iiclr-18282	59	66	tactics	tactic	NOUN
iiclr-18282	59	67	helped	help	VERB
iiclr-18282	59	68	increase	increase	VERB
iiclr-18282	59	69	romneys	romney	NOUN
iiclr-18282	59	70	’	'	PUNCT
iiclr-18282	59	71	wealth	wealth	NOUN
iiclr-18282	59	72	,	,	PUNCT
iiclr-18282	59	73	n.y	n.y	PROPN
iiclr-18282	59	74	.	.	PROPN
iiclr-18282	59	75	times	times	PROPN
iiclr-18282	59	76	(	(	PUNCT
iiclr-18282	59	77	oct	oct	PROPN
iiclr-18282	59	78	.	.	PROPN
iiclr-18282	59	79	1	1	NUM
iiclr-18282	59	80	,	,	PUNCT
iiclr-18282	59	81	2012	2012	NUM
iiclr-18282	59	82	)	)	PUNCT
iiclr-18282	59	83	,	,	PUNCT
iiclr-18282	59	84	http://www.nytimes.com/2012/10/02/us/politics/bains-offshore-strategies-grewromneys-wealth.html	http://www.nytimes.com/2012/10/02/us/politics/bains-offshore-strategies-grewromneys-wealth.html	PROPN
iiclr-18282	59	85	,	,	PUNCT
iiclr-18282	59	86	http://perma.cc/e5qp-6ydc	http://perma.cc/e5qp-6ydc	NOUN
iiclr-18282	59	87	.	.	PUNCT
iiclr-18282	60	1	18	18	NUM
iiclr-18282	60	2	.	.	PUNCT
iiclr-18282	60	3	permanent	permanent	ADJ
iiclr-18282	60	4	subcommittee	subcommittee	NOUN
iiclr-18282	60	5	on	on	ADP
iiclr-18282	60	6	investigations	investigation	NOUN
iiclr-18282	60	7	,	,	PUNCT
iiclr-18282	60	8	carl	carl	PROPN
iiclr-18282	60	9	levin	levin	PROPN
iiclr-18282	60	10	–	–	PUNCT
iiclr-18282	60	11	united	united	PROPN
iiclr-18282	60	12	states	states	PROPN
iiclr-18282	60	13	senator	senator	PROPN
iiclr-18282	60	14	for	for	ADP
iiclr-18282	60	15	michigan	michigan	PROPN
iiclr-18282	60	16	,	,	PUNCT
iiclr-18282	60	17	http://www.levin.senate.gov/senate/committees/investigations/	http://www.levin.senate.gov/senate/committees/investigations/	X
iiclr-18282	60	18	(	(	PUNCT
iiclr-18282	60	19	last	last	ADJ
iiclr-18282	60	20	visited	visit	VERB
iiclr-18282	60	21	feb	feb	PROPN
iiclr-18282	60	22	.	.	PROPN
iiclr-18282	60	23	20	20	NUM
iiclr-18282	60	24	,	,	PUNCT
iiclr-18282	60	25	2014	2014	NUM
iiclr-18282	60	26	,	,	PUNCT
iiclr-18282	60	27	archived	archive	VERB
iiclr-18282	60	28	at	at	ADP
iiclr-18282	60	29	http://perma.cc/e8rb-f5q9	http://perma.cc/e8rb-f5q9	NOUN
iiclr-18282	60	30	)	)	PUNCT
iiclr-18282	60	31	.	.	PUNCT
iiclr-18282	61	1	19	19	NUM
iiclr-18282	61	2	.	.	PUNCT
iiclr-18282	62	1	i	i	PRON
iiclr-18282	62	2	d.	d.	PROPN
iiclr-18282	62	3	;	;	PUNCT
iiclr-18282	62	4	press	press	NOUN
iiclr-18282	62	5	release	release	NOUN
iiclr-18282	62	6	,	,	PUNCT
iiclr-18282	62	7	office	office	NOUN
iiclr-18282	62	8	of	of	ADP
iiclr-18282	62	9	senator	senator	PROPN
iiclr-18282	62	10	carl	carl	PROPN
iiclr-18282	62	11	levin	levin	PROPN
iiclr-18282	62	12	,	,	PUNCT
iiclr-18282	62	13	levin	levin	PROPN
iiclr-18282	62	14	unveils	unveils	AUX
iiclr-18282	62	15	stop	stop	VERB
iiclr-18282	62	16	tax	tax	NOUN
iiclr-18282	62	17	haven	haven	NOUN
iiclr-18282	62	18	abuse	abuse	PROPN
iiclr-18282	62	19	act	act	NOUN
iiclr-18282	62	20	(	(	PUNCT
iiclr-18282	62	21	july	july	PROPN
iiclr-18282	62	22	12	12	NUM
iiclr-18282	62	23	,	,	PUNCT
iiclr-18282	62	24	2011	2011	NUM
iiclr-18282	62	25	,	,	PUNCT
iiclr-18282	62	26	archived	archive	VERB
iiclr-18282	62	27	at	at	ADP
iiclr-18282	62	28	http://perma.cc/5e4-8h3	http://perma.cc/5e4-8h3	PROPN
iiclr-18282	62	29	t	t	PROPN
iiclr-18282	62	30	)	)	PUNCT
iiclr-18282	62	31	.	.	PUNCT
iiclr-18282	63	1	732	732	NUM
iiclr-18282	63	2	ind	ind	NOUN
iiclr-18282	63	3	.	.	PUNCT
iiclr-18282	64	1	int’l	int’l	NUM
iiclr-18282	64	2	&	&	CCONJ
iiclr-18282	64	3	comp	comp	PROPN
iiclr-18282	64	4	.	.	PUNCT
iiclr-18282	65	1	l.	l.	PROPN
iiclr-18282	65	2	rev	rev	PROPN
iiclr-18282	65	3	.	.	PUNCT
iiclr-18282	66	1	[	[	X
iiclr-18282	66	2	vol	vol	NOUN
iiclr-18282	66	3	.	.	PUNCT
iiclr-18282	67	1	24:3	24:3	NUM
iiclr-18282	67	2	of	of	ADP
iiclr-18282	67	3	the	the	DET
iiclr-18282	67	4	publication	publication	NOUN
iiclr-18282	67	5	of	of	ADP
iiclr-18282	67	6	this	this	DET
iiclr-18282	67	7	note,20	note,20	NOUN
iiclr-18282	67	8	an	an	DET
iiclr-18282	67	9	additional	additional	ADJ
iiclr-18282	67	10	$	$	SYM
iiclr-18282	67	11	100	100	NUM
iiclr-18282	67	12	billion	billion	NUM
iiclr-18282	67	13	in	in	ADP
iiclr-18282	67	14	annual	annual	ADJ
iiclr-18282	67	15	revenue	revenue	NOUN
iiclr-18282	67	16	is	be	AUX
iiclr-18282	67	17	an	an	DET
iiclr-18282	67	18	appealing	appealing	ADJ
iiclr-18282	67	19	avenue	avenue	NOUN
iiclr-18282	67	20	for	for	ADP
iiclr-18282	67	21	politicians	politician	NOUN
iiclr-18282	67	22	to	to	ADP
iiclr-18282	67	23	pursue.21	pursue.21	NOUN
iiclr-18282	67	24	in	in	ADP
iiclr-18282	67	25	addition	addition	NOUN
iiclr-18282	67	26	,	,	PUNCT
iiclr-18282	67	27	many	many	ADJ
iiclr-18282	67	28	americans	american	NOUN
iiclr-18282	67	29	have	have	AUX
iiclr-18282	67	30	become	become	VERB
iiclr-18282	67	31	increasingly	increasingly	ADV
iiclr-18282	67	32	upset	upset	ADJ
iiclr-18282	67	33	with	with	ADP
iiclr-18282	67	34	the	the	DET
iiclr-18282	67	35	perceived	perceive	VERB
iiclr-18282	67	36	leniency	leniency	NOUN
iiclr-18282	67	37	towards	towards	ADP
iiclr-18282	67	38	wealthy	wealthy	ADJ
iiclr-18282	67	39	individuals	individual	NOUN
iiclr-18282	67	40	by	by	ADP
iiclr-18282	67	41	the	the	DET
iiclr-18282	67	42	federal	federal	ADJ
iiclr-18282	67	43	government.22	government.22	NOUN
iiclr-18282	67	44	between	between	ADP
iiclr-18282	67	45	the	the	DET
iiclr-18282	67	46	growing	grow	VERB
iiclr-18282	67	47	public	public	ADJ
iiclr-18282	67	48	awareness	awareness	NOUN
iiclr-18282	67	49	,	,	PUNCT
iiclr-18282	67	50	difficult	difficult	ADJ
iiclr-18282	67	51	economic	economic	ADJ
iiclr-18282	67	52	climate	climate	NOUN
iiclr-18282	67	53	,	,	PUNCT
iiclr-18282	67	54	and	and	CCONJ
iiclr-18282	67	55	the	the	DET
iiclr-18282	67	56	stigma	stigma	NOUN
iiclr-18282	67	57	of	of	ADP
iiclr-18282	67	58	the	the	DET
iiclr-18282	67	59	“	"	PUNCT
iiclr-18282	67	60	one	one	NUM
iiclr-18282	67	61	percent	percent	NOUN
iiclr-18282	67	62	,	,	PUNCT
iiclr-18282	67	63	”	"	PUNCT
iiclr-18282	67	64	the	the	DET
iiclr-18282	67	65	political	political	ADJ
iiclr-18282	67	66	climate	climate	NOUN
iiclr-18282	67	67	was	be	AUX
iiclr-18282	67	68	ripe	ripe	ADJ
iiclr-18282	67	69	for	for	ADP
iiclr-18282	67	70	a	a	DET
iiclr-18282	67	71	change	change	NOUN
iiclr-18282	67	72	in	in	ADP
iiclr-18282	67	73	how	how	SCONJ
iiclr-18282	67	74	the	the	DET
iiclr-18282	67	75	government	government	NOUN
iiclr-18282	67	76	deals	deal	VERB
iiclr-18282	67	77	with	with	ADP
iiclr-18282	67	78	offshore	offshore	ADJ
iiclr-18282	67	79	tax	tax	NOUN
iiclr-18282	67	80	shelters	shelter	NOUN
iiclr-18282	67	81	.	.	PUNCT
iiclr-18282	68	1	the	the	DET
iiclr-18282	68	2	foreign	foreign	ADJ
iiclr-18282	68	3	account	account	NOUN
iiclr-18282	68	4	tax	tax	NOUN
iiclr-18282	68	5	compliance	compliance	NOUN
iiclr-18282	68	6	act	act	NOUN
iiclr-18282	68	7	(	(	PUNCT
iiclr-18282	68	8	fatca	fatca	PROPN
iiclr-18282	68	9	)	)	PUNCT
iiclr-18282	68	10	was	be	AUX
iiclr-18282	68	11	passed	pass	VERB
iiclr-18282	68	12	as	as	ADP
iiclr-18282	68	13	part	part	NOUN
iiclr-18282	68	14	of	of	ADP
iiclr-18282	68	15	the	the	DET
iiclr-18282	68	16	2010	2010	NUM
iiclr-18282	68	17	hiring	hiring	NOUN
iiclr-18282	68	18	incentives	incentive	NOUN
iiclr-18282	68	19	to	to	PART
iiclr-18282	68	20	restore	restore	VERB
iiclr-18282	68	21	employment	employment	NOUN
iiclr-18282	68	22	act	act	NOUN
iiclr-18282	68	23	(	(	PUNCT
iiclr-18282	68	24	hire	hire	NOUN
iiclr-18282	68	25	)	)	PUNCT
iiclr-18282	68	26	,	,	PUNCT
iiclr-18282	68	27	and	and	CCONJ
iiclr-18282	68	28	added	add	VERB
iiclr-18282	68	29	four	four	NUM
iiclr-18282	68	30	new	new	ADJ
iiclr-18282	68	31	sections	section	NOUN
iiclr-18282	68	32	to	to	ADP
iiclr-18282	68	33	chapter	chapter	NOUN
iiclr-18282	68	34	4	4	NUM
iiclr-18282	68	35	of	of	ADP
iiclr-18282	68	36	the	the	DET
iiclr-18282	68	37	internal	internal	ADJ
iiclr-18282	68	38	revenue	revenue	NOUN
iiclr-18282	68	39	code.23	code.23	PROPN
iiclr-18282	68	40	the	the	DET
iiclr-18282	68	41	basic	basic	ADJ
iiclr-18282	68	42	idea	idea	NOUN
iiclr-18282	68	43	of	of	ADP
iiclr-18282	68	44	fatca	fatca	NOUN
iiclr-18282	68	45	is	be	AUX
iiclr-18282	68	46	to	to	PART
iiclr-18282	68	47	create	create	VERB
iiclr-18282	68	48	an	an	DET
iiclr-18282	68	49	information	information	NOUN
iiclr-18282	68	50	disclosure	disclosure	NOUN
iiclr-18282	68	51	system	system	NOUN
iiclr-18282	68	52	for	for	ADP
iiclr-18282	68	53	foreign	foreign	ADJ
iiclr-18282	68	54	banks	bank	NOUN
iiclr-18282	68	55	to	to	PART
iiclr-18282	68	56	disclose	disclose	VERB
iiclr-18282	68	57	the	the	DET
iiclr-18282	68	58	account	account	NOUN
iiclr-18282	68	59	information	information	NOUN
iiclr-18282	68	60	of	of	ADP
iiclr-18282	68	61	us	we	PRON
iiclr-18282	68	62	clients.24	clients.24	NOUN
iiclr-18282	68	63	to	to	PART
iiclr-18282	68	64	compel	compel	VERB
iiclr-18282	68	65	banks	bank	NOUN
iiclr-18282	68	66	to	to	PART
iiclr-18282	68	67	enter	enter	VERB
iiclr-18282	68	68	into	into	ADP
iiclr-18282	68	69	this	this	DET
iiclr-18282	68	70	system	system	NOUN
iiclr-18282	68	71	,	,	PUNCT
iiclr-18282	68	72	fatca	fatca	NOUN
iiclr-18282	68	73	threatens	threaten	VERB
iiclr-18282	68	74	mandatory	mandatory	ADJ
iiclr-18282	68	75	30	30	NUM
iiclr-18282	68	76	percent	percent	NOUN
iiclr-18282	68	77	withholding	withhold	VERB
iiclr-18282	68	78	on	on	ADP
iiclr-18282	68	79	certain	certain	ADJ
iiclr-18282	68	80	“	"	PUNCT
iiclr-18282	68	81	withholdable	withholdable	ADJ
iiclr-18282	68	82	payments	payment	NOUN
iiclr-18282	68	83	”	"	PUNCT
iiclr-18282	68	84	made	make	VERB
iiclr-18282	68	85	to	to	PART
iiclr-18282	68	86	,	,	PUNCT
iiclr-18282	68	87	or	or	CCONJ
iiclr-18282	68	88	in	in	ADP
iiclr-18282	68	89	some	some	DET
iiclr-18282	68	90	circumstances	circumstance	NOUN
iiclr-18282	68	91	by	by	ADP
iiclr-18282	68	92	,	,	PUNCT
iiclr-18282	68	93	financial	financial	ADJ
iiclr-18282	68	94	institutions.25	institutions.25	NOUN
iiclr-18282	68	95	these	these	DET
iiclr-18282	68	96	“	"	PUNCT
iiclr-18282	68	97	withholdable	withholdable	ADJ
iiclr-18282	68	98	payments	payment	NOUN
iiclr-18282	68	99	”	"	PUNCT
iiclr-18282	68	100	include	include	VERB
iiclr-18282	68	101	all	all	DET
iiclr-18282	68	102	interest	interest	NOUN
iiclr-18282	68	103	,	,	PUNCT
iiclr-18282	68	104	dividends	dividend	NOUN
iiclr-18282	68	105	,	,	PUNCT
iiclr-18282	68	106	and	and	CCONJ
iiclr-18282	68	107	gross	gross	ADJ
iiclr-18282	68	108	proceeds	proceed	NOUN
iiclr-18282	68	109	from	from	ADP
iiclr-18282	68	110	us	we	PRON
iiclr-18282	68	111	sources,26	sources,26	NOUN
iiclr-18282	68	112	so	so	SCONJ
iiclr-18282	68	113	even	even	ADV
iiclr-18282	68	114	foreign	foreign	ADJ
iiclr-18282	68	115	individuals	individual	NOUN
iiclr-18282	68	116	will	will	AUX
iiclr-18282	68	117	be	be	AUX
iiclr-18282	68	118	affected	affect	VERB
iiclr-18282	68	119	,	,	PUNCT
iiclr-18282	68	120	for	for	ADP
iiclr-18282	68	121	“	"	PUNCT
iiclr-18282	68	122	as	as	ADV
iiclr-18282	68	123	soon	soon	ADV
iiclr-18282	68	124	as	as	SCONJ
iiclr-18282	68	125	you	you	PRON
iiclr-18282	68	126	invest	invest	VERB
iiclr-18282	68	127	in	in	ADP
iiclr-18282	68	128	the	the	DET
iiclr-18282	68	129	us	us	PROPN
iiclr-18282	68	130	,	,	PUNCT
iiclr-18282	68	131	you	you	PRON
iiclr-18282	68	132	are	be	AUX
iiclr-18282	68	133	in	in	ADP
iiclr-18282	68	134	[	[	X
iiclr-18282	68	135	the	the	DET
iiclr-18282	68	136	regulation	regulation	NOUN
iiclr-18282	68	137	’s	’s	PART
iiclr-18282	68	138	]	]	PUNCT
iiclr-18282	68	139	scope	scope	NOUN
iiclr-18282	68	140	.	.	PUNCT
iiclr-18282	69	1	”27	”27	ADJ
iiclr-18282	69	2	while	while	SCONJ
iiclr-18282	69	3	the	the	DET
iiclr-18282	69	4	decision	decision	NOUN
iiclr-18282	69	5	to	to	PART
iiclr-18282	69	6	implement	implement	VERB
iiclr-18282	69	7	such	such	DET
iiclr-18282	69	8	a	a	DET
iiclr-18282	69	9	draconian	draconian	ADJ
iiclr-18282	69	10	structure	structure	NOUN
iiclr-18282	69	11	is	be	AUX
iiclr-18282	69	12	understandable	understandable	ADJ
iiclr-18282	69	13	given	give	VERB
iiclr-18282	69	14	the	the	DET
iiclr-18282	69	15	background	background	NOUN
iiclr-18282	69	16	within	within	ADP
iiclr-18282	69	17	which	which	PRON
iiclr-18282	69	18	fatca	fatca	NOUN
iiclr-18282	69	19	was	be	AUX
iiclr-18282	69	20	created,28	created,28	PROPN
iiclr-18282	69	21	the	the	DET
iiclr-18282	69	22	system	system	NOUN
iiclr-18282	69	23	itself	itself	PRON
iiclr-18282	69	24	has	have	VERB
iiclr-18282	69	25	some	some	DET
iiclr-18282	69	26	questionable	questionable	ADJ
iiclr-18282	69	27	implications	implication	NOUN
iiclr-18282	69	28	.	.	PUNCT
iiclr-18282	70	1	there	there	PRON
iiclr-18282	70	2	are	be	VERB
iiclr-18282	70	3	potential	potential	ADJ
iiclr-18282	70	4	negative	negative	ADJ
iiclr-18282	70	5	impacts	impact	NOUN
iiclr-18282	70	6	upon	upon	SCONJ
iiclr-18282	70	7	the	the	DET
iiclr-18282	70	8	us	us	PROPN
iiclr-18282	70	9	capital	capital	NOUN
iiclr-18282	70	10	markets	market	NOUN
iiclr-18282	70	11	and	and	CCONJ
iiclr-18282	70	12	international	international	ADJ
iiclr-18282	70	13	relations	relation	NOUN
iiclr-18282	70	14	which	which	PRON
iiclr-18282	70	15	could	could	AUX
iiclr-18282	70	16	have	have	VERB
iiclr-18282	70	17	a	a	DET
iiclr-18282	70	18	severe	severe	ADJ
iiclr-18282	70	19	detrimental	detrimental	ADJ
iiclr-18282	70	20	effect	effect	NOUN
iiclr-18282	70	21	upon	upon	SCONJ
iiclr-18282	70	22	the	the	DET
iiclr-18282	70	23	country	country	NOUN
iiclr-18282	70	24	.	.	PUNCT
iiclr-18282	71	1	20	20	NUM
iiclr-18282	71	2	.	.	PUNCT
iiclr-18282	72	1	the	the	DET
iiclr-18282	72	2	debt	debt	NOUN
iiclr-18282	72	3	to	to	ADP
iiclr-18282	72	4	the	the	DET
iiclr-18282	72	5	penny	penny	NOUN
iiclr-18282	72	6	and	and	CCONJ
iiclr-18282	72	7	who	who	PRON
iiclr-18282	72	8	holds	hold	VERB
iiclr-18282	72	9	it	it	PRON
iiclr-18282	72	10	,	,	PUNCT
iiclr-18282	72	11	treasury	treasury	PROPN
iiclr-18282	72	12	direct	direct	ADJ
iiclr-18282	72	13	,	,	PUNCT
iiclr-18282	72	14	http://www.treasurydirect.gov/np/bpdlogin?application=np	http://www.treasurydirect.gov/np/bpdlogin?application=np	NOUN
iiclr-18282	72	15	(	(	PUNCT
iiclr-18282	72	16	last	last	ADJ
iiclr-18282	72	17	visited	visit	VERB
iiclr-18282	72	18	feb	feb	PROPN
iiclr-18282	72	19	.	.	PROPN
iiclr-18282	72	20	20	20	NUM
iiclr-18282	72	21	,	,	PUNCT
iiclr-18282	72	22	2014	2014	NUM
iiclr-18282	72	23	,	,	PUNCT
iiclr-18282	72	24	archived	archive	VERB
iiclr-18282	72	25	at	at	ADP
iiclr-18282	72	26	http://perma.cc/rv7a-drkh	http://perma.cc/rv7a-drkh	PROPN
iiclr-18282	72	27	)	)	PUNCT
iiclr-18282	72	28	(	(	PUNCT
iiclr-18282	72	29	amount	amount	NOUN
iiclr-18282	72	30	as	as	ADP
iiclr-18282	72	31	of	of	ADP
iiclr-18282	72	32	feb	feb	PROPN
iiclr-18282	72	33	.	.	PROPN
iiclr-18282	72	34	20	20	NUM
iiclr-18282	72	35	,	,	PUNCT
iiclr-18282	72	36	2014	2014	NUM
iiclr-18282	72	37	)	)	PUNCT
iiclr-18282	72	38	.	.	PUNCT
iiclr-18282	73	1	21	21	NUM
iiclr-18282	73	2	.	.	PUNCT
iiclr-18282	73	3	see	see	VERB
iiclr-18282	73	4	generally	generally	ADV
iiclr-18282	73	5	chales	chales	PROPN
iiclr-18282	73	6	kadlec	kadlec	NOUN
iiclr-18282	73	7	,	,	PUNCT
iiclr-18282	73	8	the	the	DET
iiclr-18282	73	9	choice	choice	NOUN
iiclr-18282	73	10	of	of	ADP
iiclr-18282	73	11	2012	2012	NUM
iiclr-18282	73	12	:	:	PUNCT
iiclr-18282	73	13	obama	obama	PROPN
iiclr-18282	73	14	austerity	austerity	NOUN
iiclr-18282	73	15	vs.	vs.	ADP
iiclr-18282	73	16	romney	romney	NOUN
iiclr-18282	73	17	growth	growth	NOUN
iiclr-18282	73	18	,	,	PUNCT
iiclr-18282	73	19	forbes	forbes	PROPN
iiclr-18282	73	20	(	(	PUNCT
iiclr-18282	73	21	oct	oct	PROPN
iiclr-18282	73	22	.	.	PROPN
iiclr-18282	73	23	8	8	NUM
iiclr-18282	73	24	,	,	PUNCT
iiclr-18282	73	25	2012	2012	NUM
iiclr-18282	73	26	)	)	PUNCT
iiclr-18282	73	27	,	,	PUNCT
iiclr-18282	73	28	http://www.forbes.com/sites/charleskadlec/2012/10/08/thechoice-of-2012-obama-austerity-vs-romney-growth/	http://www.forbes.com/sites/charleskadlec/2012/10/08/thechoice-of-2012-obama-austerity-vs-romney-growth/	PROPN
iiclr-18282	73	29	,	,	PUNCT
iiclr-18282	73	30	archived	archive	VERB
iiclr-18282	73	31	at	at	ADP
iiclr-18282	73	32	http://perma.cc/8kgqc2f	http://perma.cc/8kgqc2f	NUM
iiclr-18282	73	33	;	;	PUNCT
iiclr-18282	73	34	robert	robert	PROPN
iiclr-18282	73	35	carroll	carroll	PROPN
iiclr-18282	73	36	&	&	CCONJ
iiclr-18282	73	37	gerald	gerald	PROPN
iiclr-18282	73	38	prante	prante	PROPN
iiclr-18282	73	39	,	,	PUNCT
iiclr-18282	73	40	long	long	ADV
iiclr-18282	73	41	-	-	PUNCT
iiclr-18282	73	42	run	run	VERB
iiclr-18282	73	43	macroeconomic	macroeconomic	ADJ
iiclr-18282	73	44	impact	impact	NOUN
iiclr-18282	73	45	of	of	ADP
iiclr-18282	73	46	increasing	increase	VERB
iiclr-18282	73	47	tax	tax	NOUN
iiclr-18282	73	48	rates	rate	NOUN
iiclr-18282	73	49	on	on	ADP
iiclr-18282	73	50	high	high	ADJ
iiclr-18282	73	51	-	-	PUNCT
iiclr-18282	73	52	income	income	NOUN
iiclr-18282	73	53	taxpayers	taxpayer	NOUN
iiclr-18282	73	54	in	in	ADP
iiclr-18282	73	55	2013	2013	NUM
iiclr-18282	73	56	(	(	PUNCT
iiclr-18282	73	57	2012	2012	NUM
iiclr-18282	73	58	)	)	PUNCT
iiclr-18282	73	59	,	,	PUNCT
iiclr-18282	73	60	archived	archive	VERB
iiclr-18282	73	61	at	at	ADP
iiclr-18282	73	62	http://perma.cc/3sfm-dc55	http://perma.cc/3sfm-dc55	PROPN
iiclr-18282	73	63	.	.	PROPN
iiclr-18282	74	1	22	22	NUM
iiclr-18282	74	2	.	.	PUNCT
iiclr-18282	75	1	see	see	VERB
iiclr-18282	75	2	damla	damla	NOUN
iiclr-18282	75	3	ergun	ergun	VERB
iiclr-18282	75	4	,	,	PUNCT
iiclr-18282	75	5	among	among	ADP
iiclr-18282	75	6	cliff	cliff	NOUN
iiclr-18282	75	7	-	-	PUNCT
iiclr-18282	75	8	avoidance	avoidance	NOUN
iiclr-18282	75	9	options	option	NOUN
iiclr-18282	75	10	,	,	PUNCT
iiclr-18282	75	11	most	most	ADJ
iiclr-18282	75	12	favor	favor	VERB
iiclr-18282	75	13	targeting	target	VERB
iiclr-18282	75	14	the	the	DET
iiclr-18282	75	15	wealthy	wealthy	ADJ
iiclr-18282	75	16	,	,	PUNCT
iiclr-18282	75	17	abc	abc	PROPN
iiclr-18282	75	18	news	news	PROPN
iiclr-18282	75	19	(	(	PUNCT
iiclr-18282	75	20	nov	nov	PROPN
iiclr-18282	75	21	.	.	PROPN
iiclr-18282	75	22	28	28	NUM
iiclr-18282	75	23	,	,	PUNCT
iiclr-18282	75	24	2012	2012	NUM
iiclr-18282	75	25	,	,	PUNCT
iiclr-18282	75	26	7:00	7:00	NUM
iiclr-18282	75	27	am	am	NOUN
iiclr-18282	75	28	)	)	PUNCT
iiclr-18282	75	29	,	,	PUNCT
iiclr-18282	75	30	http://abcnews.go.com/blogs/politics/2012/11/among-cliff-avoidance-options-most-favortargeting-the-wealthy/	http://abcnews.go.com/blogs/politics/2012/11/among-cliff-avoidance-options-most-favortargeting-the-wealthy/	PROPN
iiclr-18282	75	31	,	,	PUNCT
iiclr-18282	75	32	archived	archive	VERB
iiclr-18282	75	33	at	at	ADP
iiclr-18282	75	34	http://perma.cc/vj3x-7qlr	http://perma.cc/vj3x-7qlr	PROPN
iiclr-18282	75	35	.	.	PROPN
iiclr-18282	76	1	23	23	NUM
iiclr-18282	76	2	.	.	PUNCT
iiclr-18282	77	1	jennifer	jennifer	PROPN
iiclr-18282	77	2	wheater	wheater	PROPN
iiclr-18282	77	3	,	,	PUNCT
iiclr-18282	77	4	fatca	fatca	ADJ
iiclr-18282	77	5	and	and	CCONJ
iiclr-18282	77	6	funds	fund	NOUN
iiclr-18282	77	7	where	where	SCONJ
iiclr-18282	77	8	are	be	AUX
iiclr-18282	77	9	we	we	PRON
iiclr-18282	77	10	now	now	ADV
iiclr-18282	77	11	?	?	PUNCT
iiclr-18282	77	12	,	,	PUNCT
iiclr-18282	77	13	14	14	NUM
iiclr-18282	77	14	bus	bus	NOUN
iiclr-18282	77	15	.	.	PUNCT
iiclr-18282	78	1	l.	l.	PROPN
iiclr-18282	78	2	int’l	int’l	NUM
iiclr-18282	78	3	143	143	NUM
iiclr-18282	78	4	,	,	PUNCT
iiclr-18282	78	5	143	143	NUM
iiclr-18282	78	6	(	(	PUNCT
iiclr-18282	78	7	2012	2012	NUM
iiclr-18282	78	8	)	)	PUNCT
iiclr-18282	78	9	;	;	PUNCT
iiclr-18282	79	1	i.r.s	i.r.s	PROPN
iiclr-18282	79	2	.	.	PUNCT
iiclr-18282	80	1	notice	notice	VERB
iiclr-18282	80	2	2011	2011	NUM
iiclr-18282	80	3	-	-	SYM
iiclr-18282	80	4	53	53	NUM
iiclr-18282	80	5	,	,	PUNCT
iiclr-18282	80	6	i.r.b	i.r.b	NOUN
iiclr-18282	80	7	.	.	PUNCT
iiclr-18282	80	8	2011	2011	NUM
iiclr-18282	80	9	-	-	SYM
iiclr-18282	80	10	32	32	NUM
iiclr-18282	80	11	.	.	PUNCT
iiclr-18282	81	1	24	24	NUM
iiclr-18282	81	2	.	.	NOUN
iiclr-18282	81	3	26	26	NUM
iiclr-18282	81	4	u.s.c	u.s.c	NOUN
iiclr-18282	81	5	.	.	PUNCT
iiclr-18282	82	1	§	§	PROPN
iiclr-18282	82	2	1471	1471	NUM
iiclr-18282	82	3	(	(	PUNCT
iiclr-18282	82	4	2010	2010	NUM
iiclr-18282	82	5	)	)	PUNCT
iiclr-18282	82	6	.	.	PUNCT
iiclr-18282	83	1	25	25	NUM
iiclr-18282	83	2	.	.	X
iiclr-18282	84	1	wheater	wheater	PROPN
iiclr-18282	84	2	,	,	PUNCT
iiclr-18282	84	3	supra	supra	PROPN
iiclr-18282	84	4	note	note	NOUN
iiclr-18282	84	5	23	23	NUM
iiclr-18282	84	6	,	,	PUNCT
iiclr-18282	84	7	at	at	ADP
iiclr-18282	84	8	145	145	NUM
iiclr-18282	84	9	.	.	PUNCT
iiclr-18282	84	10	26	26	NUM
iiclr-18282	84	11	.	.	PUNCT
iiclr-18282	85	1	luisa	luisa	PROPN
iiclr-18282	85	2	porritt	porritt	PROPN
iiclr-18282	85	3	,	,	PUNCT
iiclr-18282	85	4	european	european	ADJ
iiclr-18282	85	5	investors	investor	NOUN
iiclr-18282	85	6	deterred	deter	VERB
iiclr-18282	85	7	from	from	ADP
iiclr-18282	85	8	us	we	PRON
iiclr-18282	85	9	investments	investment	NOUN
iiclr-18282	85	10	by	by	ADP
iiclr-18282	85	11	fatca	fatca	ADJ
iiclr-18282	85	12	,	,	PUNCT
iiclr-18282	85	13	inv	inv	ADJ
iiclr-18282	85	14	.	.	PUNCT
iiclr-18282	86	1	eur	eur	PROPN
iiclr-18282	86	2	.	.	PUNCT
iiclr-18282	87	1	(	(	PUNCT
iiclr-18282	87	2	june	june	PROPN
iiclr-18282	87	3	7	7	NUM
iiclr-18282	87	4	,	,	PUNCT
iiclr-18282	87	5	2011	2011	NUM
iiclr-18282	87	6	)	)	PUNCT
iiclr-18282	87	7	,	,	PUNCT
iiclr-18282	87	8	http://www.investmenteurope.net/investmenteurope/news/2076630/european-investors-deterred-investments-fatca	http://www.investmenteurope.net/investmenteurope/news/2076630/european-investors-deterred-investments-fatca	PROPN
iiclr-18282	87	9	,	,	PUNCT
iiclr-18282	87	10	archived	archive	VERB
iiclr-18282	87	11	at	at	ADP
iiclr-18282	87	12	http://perma.cc/74j4-duys	http://perma.cc/74j4-duy	NOUN
iiclr-18282	87	13	.	.	PUNCT
iiclr-18282	88	1	27	27	NUM
iiclr-18282	88	2	.	.	PUNCT
iiclr-18282	89	1	i	i	PRON
iiclr-18282	89	2	d.	d.	PROPN
iiclr-18282	89	3	(	(	PUNCT
iiclr-18282	89	4	quoting	quote	VERB
iiclr-18282	89	5	georges	georges	PROPN
iiclr-18282	89	6	bock	bock	NOUN
iiclr-18282	89	7	,	,	PUNCT
iiclr-18282	89	8	head	head	NOUN
iiclr-18282	89	9	of	of	ADP
iiclr-18282	89	10	tax	tax	NOUN
iiclr-18282	89	11	and	and	CCONJ
iiclr-18282	89	12	banking	banking	NOUN
iiclr-18282	89	13	at	at	ADP
iiclr-18282	89	14	kpmg	kpmg	PROPN
iiclr-18282	89	15	luxembourg	luxembourg	PROPN
iiclr-18282	89	16	)	)	PUNCT
iiclr-18282	89	17	.	.	PUNCT
iiclr-18282	90	1	28	28	NUM
iiclr-18282	90	2	.	.	PUNCT
iiclr-18282	91	1	see	see	VERB
iiclr-18282	91	2	infra	infra	NOUN
iiclr-18282	91	3	part	part	NOUN
iiclr-18282	91	4	iii	iii	X
iiclr-18282	91	5	(	(	PUNCT
iiclr-18282	91	6	illuminating	illuminate	VERB
iiclr-18282	91	7	combination	combination	NOUN
iiclr-18282	91	8	of	of	ADP
iiclr-18282	91	9	financial	financial	ADJ
iiclr-18282	91	10	problems	problem	NOUN
iiclr-18282	91	11	)	)	PUNCT
iiclr-18282	91	12	.	.	PUNCT
iiclr-18282	92	1	2014	2014	NUM
iiclr-18282	92	2	]	]	X
iiclr-18282	92	3	foreign	foreign	ADJ
iiclr-18282	92	4	account	account	NOUN
iiclr-18282	92	5	tax	tax	NOUN
iiclr-18282	92	6	compliance	compliance	NOUN
iiclr-18282	92	7	act	act	NOUN
iiclr-18282	92	8	733	733	NUM
iiclr-18282	92	9	furthermore	furthermore	ADV
iiclr-18282	92	10	,	,	PUNCT
iiclr-18282	92	11	when	when	SCONJ
iiclr-18282	92	12	the	the	DET
iiclr-18282	92	13	system	system	NOUN
iiclr-18282	92	14	is	be	AUX
iiclr-18282	92	15	examined	examine	VERB
iiclr-18282	92	16	in	in	ADP
iiclr-18282	92	17	conjunction	conjunction	NOUN
iiclr-18282	92	18	with	with	ADP
iiclr-18282	92	19	the	the	DET
iiclr-18282	92	20	individuals	individual	NOUN
iiclr-18282	92	21	it	it	PRON
iiclr-18282	92	22	seeks	seek	VERB
iiclr-18282	92	23	to	to	PART
iiclr-18282	92	24	capture	capture	VERB
iiclr-18282	92	25	,	,	PUNCT
iiclr-18282	92	26	there	there	PRON
iiclr-18282	92	27	arise	arise	VERB
iiclr-18282	92	28	several	several	ADJ
iiclr-18282	92	29	concerns	concern	NOUN
iiclr-18282	92	30	as	as	ADP
iiclr-18282	92	31	to	to	ADP
iiclr-18282	92	32	its	its	PRON
iiclr-18282	92	33	potential	potential	ADJ
iiclr-18282	92	34	effectiveness.29	effectiveness.29	NOUN
iiclr-18282	92	35	with	with	ADP
iiclr-18282	92	36	the	the	DET
iiclr-18282	92	37	fervor	fervor	NOUN
iiclr-18282	92	38	surrounding	surround	VERB
iiclr-18282	92	39	the	the	DET
iiclr-18282	92	40	role	role	NOUN
iiclr-18282	92	41	of	of	ADP
iiclr-18282	92	42	the	the	DET
iiclr-18282	92	43	upper	upper	ADJ
iiclr-18282	92	44	classes	class	NOUN
iiclr-18282	92	45	in	in	ADP
iiclr-18282	92	46	the	the	DET
iiclr-18282	92	47	2008	2008	NUM
iiclr-18282	92	48	financial	financial	ADJ
iiclr-18282	92	49	crisis	crisis	NOUN
iiclr-18282	92	50	,	,	PUNCT
iiclr-18282	92	51	it	it	PRON
iiclr-18282	92	52	is	be	AUX
iiclr-18282	92	53	important	important	ADJ
iiclr-18282	92	54	that	that	SCONJ
iiclr-18282	92	55	this	this	DET
iiclr-18282	92	56	system	system	NOUN
iiclr-18282	92	57	be	be	AUX
iiclr-18282	92	58	thoroughly	thoroughly	ADV
iiclr-18282	92	59	examined	examine	VERB
iiclr-18282	92	60	and	and	CCONJ
iiclr-18282	92	61	analyzed	analyze	VERB
iiclr-18282	92	62	with	with	ADP
iiclr-18282	92	63	a	a	DET
iiclr-18282	92	64	detachment	detachment	NOUN
iiclr-18282	92	65	from	from	ADP
iiclr-18282	92	66	its	its	PRON
iiclr-18282	92	67	political	political	ADJ
iiclr-18282	92	68	undertones	undertone	NOUN
iiclr-18282	92	69	.	.	PUNCT
iiclr-18282	93	1	by	by	ADP
iiclr-18282	93	2	taking	take	VERB
iiclr-18282	93	3	the	the	DET
iiclr-18282	93	4	system	system	NOUN
iiclr-18282	93	5	for	for	ADP
iiclr-18282	93	6	what	what	PRON
iiclr-18282	93	7	it	it	PRON
iiclr-18282	93	8	is	be	AUX
iiclr-18282	93	9	and	and	CCONJ
iiclr-18282	93	10	working	work	VERB
iiclr-18282	93	11	it	it	PRON
iiclr-18282	93	12	through	through	ADP
iiclr-18282	93	13	to	to	ADP
iiclr-18282	93	14	its	its	PRON
iiclr-18282	93	15	logical	logical	ADJ
iiclr-18282	93	16	conclusion	conclusion	NOUN
iiclr-18282	93	17	,	,	PUNCT
iiclr-18282	93	18	we	we	PRON
iiclr-18282	93	19	will	will	AUX
iiclr-18282	93	20	be	be	AUX
iiclr-18282	93	21	able	able	ADJ
iiclr-18282	93	22	to	to	PART
iiclr-18282	93	23	determine	determine	VERB
iiclr-18282	93	24	whether	whether	SCONJ
iiclr-18282	93	25	its	its	PRON
iiclr-18282	93	26	benefits	benefit	NOUN
iiclr-18282	93	27	outweigh	outweigh	VERB
iiclr-18282	93	28	its	its	PRON
iiclr-18282	93	29	costs	cost	NOUN
iiclr-18282	93	30	.	.	PUNCT
iiclr-18282	94	1	ii	ii	X
iiclr-18282	94	2	.	.	PUNCT
iiclr-18282	94	3	issues	issue	NOUN
iiclr-18282	94	4	1	1	NUM
iiclr-18282	94	5	.	.	PUNCT
iiclr-18282	95	1	this	this	DET
iiclr-18282	95	2	note	note	NOUN
iiclr-18282	95	3	begins	begin	VERB
iiclr-18282	95	4	by	by	ADP
iiclr-18282	95	5	illustrating	illustrate	VERB
iiclr-18282	95	6	the	the	DET
iiclr-18282	95	7	progression	progression	NOUN
iiclr-18282	95	8	of	of	ADP
iiclr-18282	95	9	the	the	DET
iiclr-18282	95	10	international	international	ADJ
iiclr-18282	95	11	tax	tax	NOUN
iiclr-18282	95	12	collection	collection	NOUN
iiclr-18282	95	13	efforts	effort	NOUN
iiclr-18282	95	14	.	.	PUNCT
iiclr-18282	96	1	the	the	DET
iiclr-18282	96	2	first	first	ADJ
iiclr-18282	96	3	type	type	NOUN
iiclr-18282	96	4	of	of	ADP
iiclr-18282	96	5	effort	effort	NOUN
iiclr-18282	96	6	examined	examine	VERB
iiclr-18282	96	7	is	be	AUX
iiclr-18282	96	8	the	the	DET
iiclr-18282	96	9	use	use	NOUN
iiclr-18282	96	10	of	of	ADP
iiclr-18282	96	11	bilateral	bilateral	ADJ
iiclr-18282	96	12	tax	tax	NOUN
iiclr-18282	96	13	treaties	treaty	NOUN
iiclr-18282	96	14	,	,	PUNCT
iiclr-18282	96	15	which	which	PRON
iiclr-18282	96	16	have	have	AUX
iiclr-18282	96	17	been	be	AUX
iiclr-18282	96	18	the	the	DET
iiclr-18282	96	19	primary	primary	ADJ
iiclr-18282	96	20	means	mean	NOUN
iiclr-18282	96	21	of	of	ADP
iiclr-18282	96	22	reigning	reign	VERB
iiclr-18282	96	23	in	in	ADP
iiclr-18282	96	24	offshore	offshore	ADJ
iiclr-18282	96	25	tax	tax	NOUN
iiclr-18282	96	26	evasion	evasion	NOUN
iiclr-18282	96	27	since	since	SCONJ
iiclr-18282	96	28	world	world	PROPN
iiclr-18282	96	29	war	war	PROPN
iiclr-18282	96	30	ii	ii	PROPN
iiclr-18282	96	31	.	.	PUNCT
iiclr-18282	97	1	regarding	regard	VERB
iiclr-18282	97	2	the	the	DET
iiclr-18282	97	3	second	second	ADJ
iiclr-18282	97	4	type	type	NOUN
iiclr-18282	97	5	of	of	ADP
iiclr-18282	97	6	effort	effort	NOUN
iiclr-18282	97	7	,	,	PUNCT
iiclr-18282	97	8	the	the	DET
iiclr-18282	97	9	note	note	NOUN
iiclr-18282	97	10	examines	examine	VERB
iiclr-18282	97	11	the	the	DET
iiclr-18282	97	12	recent	recent	ADJ
iiclr-18282	97	13	developments	development	NOUN
iiclr-18282	97	14	of	of	ADP
iiclr-18282	97	15	organization	organization	NOUN
iiclr-18282	97	16	for	for	ADP
iiclr-18282	97	17	economic	economic	ADJ
iiclr-18282	97	18	cooperation	cooperation	NOUN
iiclr-18282	97	19	and	and	CCONJ
iiclr-18282	97	20	development	development	NOUN
iiclr-18282	97	21	(	(	PUNCT
iiclr-18282	97	22	oecd	oecd	PROPN
iiclr-18282	97	23	)	)	PUNCT
iiclr-18282	97	24	“	"	PUNCT
iiclr-18282	97	25	blacklisting	blacklist	VERB
iiclr-18282	97	26	”	"	PUNCT
iiclr-18282	97	27	and	and	CCONJ
iiclr-18282	97	28	multinational	multinational	ADJ
iiclr-18282	97	29	pronouncements	pronouncement	NOUN
iiclr-18282	97	30	.	.	PUNCT
iiclr-18282	98	1	2	2	X
iiclr-18282	98	2	.	.	X
iiclr-18282	98	3	next	next	ADV
iiclr-18282	98	4	,	,	PUNCT
iiclr-18282	98	5	the	the	DET
iiclr-18282	98	6	note	note	NOUN
iiclr-18282	98	7	examines	examine	VERB
iiclr-18282	98	8	the	the	DET
iiclr-18282	98	9	development	development	NOUN
iiclr-18282	98	10	of	of	ADP
iiclr-18282	98	11	fatca	fatca	NOUN
iiclr-18282	98	12	,	,	PUNCT
iiclr-18282	98	13	how	how	SCONJ
iiclr-18282	98	14	it	it	PRON
iiclr-18282	98	15	works	work	VERB
iiclr-18282	98	16	,	,	PUNCT
iiclr-18282	98	17	and	and	CCONJ
iiclr-18282	98	18	what	what	DET
iiclr-18282	98	19	effects	effect	NOUN
iiclr-18282	98	20	should	should	AUX
iiclr-18282	98	21	be	be	AUX
iiclr-18282	98	22	anticipated	anticipate	VERB
iiclr-18282	98	23	.	.	PUNCT
iiclr-18282	99	1	3	3	X
iiclr-18282	99	2	.	.	X
iiclr-18282	99	3	this	this	DET
iiclr-18282	99	4	note	note	NOUN
iiclr-18282	99	5	then	then	ADV
iiclr-18282	99	6	discusses	discuss	VERB
iiclr-18282	99	7	the	the	DET
iiclr-18282	99	8	domestic	domestic	ADJ
iiclr-18282	99	9	voluntary	voluntary	ADJ
iiclr-18282	99	10	tax	tax	NOUN
iiclr-18282	99	11	compliance	compliance	NOUN
iiclr-18282	99	12	system	system	NOUN
iiclr-18282	99	13	employed	employ	VERB
iiclr-18282	99	14	by	by	ADP
iiclr-18282	99	15	the	the	DET
iiclr-18282	99	16	united	united	PROPN
iiclr-18282	99	17	states	states	PROPN
iiclr-18282	99	18	and	and	CCONJ
iiclr-18282	99	19	how	how	SCONJ
iiclr-18282	99	20	fatca	fatca	ADJ
iiclr-18282	99	21	is	be	AUX
iiclr-18282	99	22	attempting	attempt	VERB
iiclr-18282	99	23	to	to	PART
iiclr-18282	99	24	replicate	replicate	VERB
iiclr-18282	99	25	such	such	DET
iiclr-18282	99	26	a	a	DET
iiclr-18282	99	27	system	system	NOUN
iiclr-18282	99	28	for	for	ADP
iiclr-18282	99	29	the	the	DET
iiclr-18282	99	30	very	very	ADV
iiclr-18282	99	31	different	different	ADJ
iiclr-18282	99	32	international	international	ADJ
iiclr-18282	99	33	realm	realm	NOUN
iiclr-18282	99	34	.	.	PUNCT
iiclr-18282	100	1	4	4	X
iiclr-18282	100	2	.	.	X
iiclr-18282	100	3	the	the	DET
iiclr-18282	100	4	note	note	NOUN
iiclr-18282	100	5	then	then	ADV
iiclr-18282	100	6	turns	turn	VERB
iiclr-18282	100	7	to	to	ADP
iiclr-18282	100	8	the	the	DET
iiclr-18282	100	9	potential	potential	ADJ
iiclr-18282	100	10	negative	negative	ADJ
iiclr-18282	100	11	effects	effect	NOUN
iiclr-18282	100	12	of	of	ADP
iiclr-18282	100	13	fatca	fatca	NOUN
iiclr-18282	100	14	on	on	ADP
iiclr-18282	100	15	international	international	ADJ
iiclr-18282	100	16	relations	relation	NOUN
iiclr-18282	100	17	and	and	CCONJ
iiclr-18282	100	18	the	the	DET
iiclr-18282	100	19	us	us	PROPN
iiclr-18282	100	20	capital	capital	NOUN
iiclr-18282	100	21	and	and	CCONJ
iiclr-18282	100	22	investment	investment	NOUN
iiclr-18282	100	23	markets	market	NOUN
iiclr-18282	100	24	.	.	PUNCT
iiclr-18282	101	1	5	5	X
iiclr-18282	101	2	.	.	X
iiclr-18282	101	3	finally	finally	ADV
iiclr-18282	101	4	the	the	DET
iiclr-18282	101	5	note	note	NOUN
iiclr-18282	101	6	argues	argue	VERB
iiclr-18282	101	7	that	that	SCONJ
iiclr-18282	101	8	due	due	ADP
iiclr-18282	101	9	to	to	ADP
iiclr-18282	101	10	the	the	DET
iiclr-18282	101	11	overwhelming	overwhelming	ADJ
iiclr-18282	101	12	negative	negative	ADJ
iiclr-18282	101	13	effects	effect	NOUN
iiclr-18282	101	14	of	of	ADP
iiclr-18282	101	15	fatca	fatca	NOUN
iiclr-18282	101	16	,	,	PUNCT
iiclr-18282	101	17	and	and	CCONJ
iiclr-18282	101	18	the	the	DET
iiclr-18282	101	19	type	type	NOUN
iiclr-18282	101	20	of	of	ADP
iiclr-18282	101	21	person	person	NOUN
iiclr-18282	101	22	who	who	PRON
iiclr-18282	101	23	still	still	ADV
iiclr-18282	101	24	holds	hold	VERB
iiclr-18282	101	25	offshore	offshore	ADJ
iiclr-18282	101	26	accounts	account	NOUN
iiclr-18282	101	27	,	,	PUNCT
iiclr-18282	101	28	the	the	DET
iiclr-18282	101	29	us	us	PROPN
iiclr-18282	101	30	government	government	NOUN
iiclr-18282	101	31	should	should	AUX
iiclr-18282	101	32	instead	instead	ADV
iiclr-18282	101	33	attempt	attempt	VERB
iiclr-18282	101	34	a	a	DET
iiclr-18282	101	35	more	more	ADV
iiclr-18282	101	36	enticing	enticing	ADJ
iiclr-18282	101	37	approach	approach	NOUN
iiclr-18282	101	38	to	to	PART
iiclr-18282	101	39	regain	regain	VERB
iiclr-18282	101	40	some	some	PRON
iiclr-18282	101	41	of	of	ADP
iiclr-18282	101	42	the	the	DET
iiclr-18282	101	43	lost	lost	ADJ
iiclr-18282	101	44	tax	tax	NOUN
iiclr-18282	101	45	revenue	revenue	NOUN
iiclr-18282	101	46	.	.	PUNCT
iiclr-18282	102	1	by	by	ADP
iiclr-18282	102	2	using	use	VERB
iiclr-18282	102	3	the	the	DET
iiclr-18282	102	4	“	"	PUNCT
iiclr-18282	102	5	carrot	carrot	NOUN
iiclr-18282	102	6	”	"	PUNCT
iiclr-18282	102	7	instead	instead	ADV
iiclr-18282	102	8	of	of	ADP
iiclr-18282	102	9	the	the	DET
iiclr-18282	102	10	“	"	PUNCT
iiclr-18282	102	11	stick	stick	NOUN
iiclr-18282	102	12	,	,	PUNCT
iiclr-18282	102	13	”	"	PUNCT
iiclr-18282	102	14	the	the	DET
iiclr-18282	102	15	united	united	PROPN
iiclr-18282	102	16	states	states	PROPN
iiclr-18282	102	17	will	will	AUX
iiclr-18282	102	18	have	have	VERB
iiclr-18282	102	19	greater	great	ADJ
iiclr-18282	102	20	success	success	NOUN
iiclr-18282	102	21	in	in	ADP
iiclr-18282	102	22	gaining	gain	VERB
iiclr-18282	102	23	back	back	ADP
iiclr-18282	102	24	tax	tax	NOUN
iiclr-18282	102	25	revenue	revenue	NOUN
iiclr-18282	102	26	lost	lose	VERB
iiclr-18282	102	27	in	in	ADP
iiclr-18282	102	28	overseas	overseas	ADJ
iiclr-18282	102	29	accounts	account	NOUN
iiclr-18282	102	30	.	.	PUNCT
iiclr-18282	103	1	iii	iii	X
iiclr-18282	103	2	.	.	PUNCT
iiclr-18282	103	3	history	history	NOUN
iiclr-18282	103	4	/	/	SYM
iiclr-18282	103	5	development	development	NOUN
iiclr-18282	103	6	a.	a.	NOUN
iiclr-18282	103	7	development	development	NOUN
iiclr-18282	103	8	of	of	ADP
iiclr-18282	103	9	international	international	ADJ
iiclr-18282	103	10	tax	tax	NOUN
iiclr-18282	103	11	collection	collection	NOUN
iiclr-18282	103	12	efforts	effort	NOUN
iiclr-18282	103	13	prior	prior	ADV
iiclr-18282	103	14	to	to	ADP
iiclr-18282	103	15	fatca	fatca	ADJ
iiclr-18282	103	16	fatca	fatca	PROPN
iiclr-18282	103	17	developed	develop	VERB
iiclr-18282	103	18	as	as	ADP
iiclr-18282	103	19	a	a	DET
iiclr-18282	103	20	result	result	NOUN
iiclr-18282	103	21	of	of	ADP
iiclr-18282	103	22	a	a	DET
iiclr-18282	103	23	growing	grow	VERB
iiclr-18282	103	24	public	public	ADJ
iiclr-18282	103	25	awareness	awareness	NOUN
iiclr-18282	103	26	of	of	ADP
iiclr-18282	103	27	the	the	DET
iiclr-18282	103	28	failures	failure	NOUN
iiclr-18282	103	29	of	of	ADP
iiclr-18282	103	30	prior	prior	ADJ
iiclr-18282	103	31	international	international	ADJ
iiclr-18282	103	32	tax	tax	NOUN
iiclr-18282	103	33	collection	collection	NOUN
iiclr-18282	103	34	efforts30	efforts30	NOUN
iiclr-18282	103	35	and	and	CCONJ
iiclr-18282	103	36	a	a	DET
iiclr-18282	103	37	social	social	ADJ
iiclr-18282	103	38	climate	climate	NOUN
iiclr-18282	103	39	of	of	ADP
iiclr-18282	103	40	29	29	NUM
iiclr-18282	103	41	.	.	PUNCT
iiclr-18282	104	1	see	see	VERB
iiclr-18282	104	2	infra	infra	NOUN
iiclr-18282	104	3	part	part	NOUN
iiclr-18282	104	4	v.	v.	ADP
iiclr-18282	104	5	30	30	NUM
iiclr-18282	104	6	.	.	PUNCT
iiclr-18282	105	1	see	see	VERB
iiclr-18282	105	2	generally	generally	ADV
iiclr-18282	105	3	niels	niels	PROPN
iiclr-18282	105	4	jense	jense	PROPN
iiclr-18282	105	5	,	,	PUNCT
iiclr-18282	105	6	note	note	VERB
iiclr-18282	105	7	,	,	PUNCT
iiclr-18282	105	8	how	how	SCONJ
iiclr-18282	105	9	to	to	PART
iiclr-18282	105	10	kill	kill	VERB
iiclr-18282	105	11	the	the	DET
iiclr-18282	105	12	scapegoat	scapegoat	NOUN
iiclr-18282	105	13	:	:	PUNCT
iiclr-18282	105	14	addressing	address	VERB
iiclr-18282	105	15	offshore	offshore	ADJ
iiclr-18282	105	16	tax	tax	NOUN
iiclr-18282	105	17	evasion	evasion	NOUN
iiclr-18282	105	18	with	with	ADP
iiclr-18282	105	19	a	a	DET
iiclr-18282	105	20	special	special	ADJ
iiclr-18282	105	21	view	view	NOUN
iiclr-18282	105	22	to	to	ADP
iiclr-18282	105	23	switzerland	switzerland	PROPN
iiclr-18282	105	24	,	,	PUNCT
iiclr-18282	105	25	63	63	NUM
iiclr-18282	105	26	vand	vand	NOUN
iiclr-18282	105	27	.	.	PUNCT
iiclr-18282	106	1	l.	l.	PROPN
iiclr-18282	106	2	rev	rev	PROPN
iiclr-18282	106	3	.	.	PROPN
iiclr-18282	106	4	1823	1823	NUM
iiclr-18282	106	5	(	(	PUNCT
iiclr-18282	106	6	2010	2010	NUM
iiclr-18282	106	7	)	)	PUNCT
iiclr-18282	106	8	;	;	PUNCT
iiclr-18282	106	9	beckett	beckett	PROPN
iiclr-18282	106	10	g.	g.	PROPN
iiclr-18282	106	11	cantley	cantley	PROPN
iiclr-18282	106	12	,	,	PUNCT
iiclr-18282	106	13	the	the	DET
iiclr-18282	106	14	ubs	ubs	PROPN
iiclr-18282	106	15	case	case	NOUN
iiclr-18282	106	16	:	:	PUNCT
iiclr-18282	106	17	the	the	DET
iiclr-18282	106	18	u.s	u.s	PROPN
iiclr-18282	106	19	.	.	PROPN
iiclr-18282	106	20	attack	attack	NOUN
iiclr-18282	106	21	on	on	ADP
iiclr-18282	106	22	swiss	swiss	ADJ
iiclr-18282	106	23	banking	banking	NOUN
iiclr-18282	106	24	sovereignty	sovereignty	NOUN
iiclr-18282	106	25	,	,	PUNCT
iiclr-18282	106	26	7	7	NUM
iiclr-18282	106	27	b.y.u	b.y.u	NOUN
iiclr-18282	106	28	.	.	PUNCT
iiclr-18282	107	1	int’l	int’l	NUM
iiclr-18282	107	2	l.	l.	PROPN
iiclr-18282	107	3	&	&	CCONJ
iiclr-18282	107	4	mgmt	mgmt	PROPN
iiclr-18282	107	5	.	.	PUNCT
iiclr-18282	108	1	rev.1	rev.1	PROPN
iiclr-18282	108	2	,	,	PUNCT
iiclr-18282	108	3	2	2	NUM
iiclr-18282	108	4	(	(	PUNCT
iiclr-18282	108	5	2011	2011	NUM
iiclr-18282	108	6	)	)	PUNCT
iiclr-18282	108	7	;	;	PUNCT
iiclr-18282	108	8	godfrey	godfrey	PROPN
iiclr-18282	108	9	,	,	PUNCT
iiclr-18282	108	10	supra	supra	PROPN
iiclr-18282	108	11	note	note	NOUN
iiclr-18282	108	12	9	9	NUM
iiclr-18282	108	13	.	.	SYM
iiclr-18282	108	14	734	734	NUM
iiclr-18282	108	15	ind	ind	NOUN
iiclr-18282	108	16	.	.	PUNCT
iiclr-18282	109	1	int’l	int’l	NUM
iiclr-18282	109	2	&	&	CCONJ
iiclr-18282	109	3	comp	comp	PROPN
iiclr-18282	109	4	.	.	PUNCT
iiclr-18282	110	1	l.	l.	PROPN
iiclr-18282	110	2	rev	rev	PROPN
iiclr-18282	110	3	.	.	PUNCT
iiclr-18282	111	1	[	[	X
iiclr-18282	111	2	vol	vol	NOUN
iiclr-18282	111	3	.	.	PUNCT
iiclr-18282	112	1	24:3	24:3	NUM
iiclr-18282	112	2	powerful	powerful	ADJ
iiclr-18282	112	3	resentment	resentment	NOUN
iiclr-18282	112	4	towards	towards	ADP
iiclr-18282	112	5	wealthy	wealthy	ADJ
iiclr-18282	112	6	individuals.31	individuals.31	NOUN
iiclr-18282	112	7	in	in	ADP
iiclr-18282	112	8	order	order	NOUN
iiclr-18282	112	9	to	to	PART
iiclr-18282	112	10	understand	understand	VERB
iiclr-18282	112	11	why	why	SCONJ
iiclr-18282	112	12	fatca	fatca	PROPN
iiclr-18282	112	13	developed	develop	VERB
iiclr-18282	112	14	into	into	ADP
iiclr-18282	112	15	such	such	DET
iiclr-18282	112	16	a	a	DET
iiclr-18282	112	17	strenuous	strenuous	ADJ
iiclr-18282	112	18	regulatory	regulatory	ADJ
iiclr-18282	112	19	regime,32	regime,32	NOUN
iiclr-18282	112	20	we	we	PRON
iiclr-18282	112	21	must	must	AUX
iiclr-18282	112	22	begin	begin	VERB
iiclr-18282	112	23	by	by	ADP
iiclr-18282	112	24	examining	examine	VERB
iiclr-18282	112	25	the	the	DET
iiclr-18282	112	26	previous	previous	ADJ
iiclr-18282	112	27	inadequate	inadequate	ADJ
iiclr-18282	112	28	attempts	attempt	NOUN
iiclr-18282	112	29	to	to	PART
iiclr-18282	112	30	regulate	regulate	VERB
iiclr-18282	112	31	offshore	offshore	ADJ
iiclr-18282	112	32	accounts	account	NOUN
iiclr-18282	112	33	.	.	PUNCT
iiclr-18282	113	1	the	the	DET
iiclr-18282	113	2	foundations	foundation	NOUN
iiclr-18282	113	3	of	of	ADP
iiclr-18282	113	4	international	international	ADJ
iiclr-18282	113	5	tax	tax	NOUN
iiclr-18282	113	6	regulation	regulation	NOUN
iiclr-18282	113	7	began	begin	VERB
iiclr-18282	113	8	with	with	ADP
iiclr-18282	113	9	bilateral	bilateral	ADJ
iiclr-18282	113	10	treaties	treaty	NOUN
iiclr-18282	113	11	.	.	PUNCT
iiclr-18282	114	1	1	1	X
iiclr-18282	114	2	.	.	X
iiclr-18282	114	3	bilateral	bilateral	ADJ
iiclr-18282	114	4	treaties	treaty	NOUN
iiclr-18282	114	5	us	we	PRON
iiclr-18282	114	6	laws	law	NOUN
iiclr-18282	114	7	on	on	ADP
iiclr-18282	114	8	offshore	offshore	ADJ
iiclr-18282	114	9	accounts	account	NOUN
iiclr-18282	114	10	have	have	AUX
iiclr-18282	114	11	been	be	AUX
iiclr-18282	114	12	around	around	ADV
iiclr-18282	114	13	since	since	SCONJ
iiclr-18282	114	14	the	the	DET
iiclr-18282	114	15	post	post	ADJ
iiclr-18282	114	16	-	-	ADJ
iiclr-18282	114	17	world	world	ADJ
iiclr-18282	114	18	war	war	PROPN
iiclr-18282	114	19	ii	ii	NOUN
iiclr-18282	114	20	era33	era33	NOUN
iiclr-18282	114	21	but	but	CCONJ
iiclr-18282	114	22	did	do	AUX
iiclr-18282	114	23	not	not	PART
iiclr-18282	114	24	focus	focus	VERB
iiclr-18282	114	25	on	on	ADP
iiclr-18282	114	26	tax	tax	NOUN
iiclr-18282	114	27	evasion	evasion	NOUN
iiclr-18282	114	28	until	until	ADP
iiclr-18282	114	29	much	much	ADJ
iiclr-18282	114	30	later.34	later.34	NOUN
iiclr-18282	114	31	similar	similar	ADJ
iiclr-18282	114	32	to	to	ADP
iiclr-18282	114	33	the	the	DET
iiclr-18282	114	34	development	development	NOUN
iiclr-18282	114	35	of	of	ADP
iiclr-18282	114	36	international	international	ADJ
iiclr-18282	114	37	law	law	NOUN
iiclr-18282	114	38	in	in	ADP
iiclr-18282	114	39	general	general	ADJ
iiclr-18282	114	40	,	,	PUNCT
iiclr-18282	114	41	the	the	DET
iiclr-18282	114	42	regulation	regulation	NOUN
iiclr-18282	114	43	of	of	ADP
iiclr-18282	114	44	offshore	offshore	ADJ
iiclr-18282	114	45	accounts	account	NOUN
iiclr-18282	114	46	began	begin	VERB
iiclr-18282	114	47	with	with	ADP
iiclr-18282	114	48	the	the	DET
iiclr-18282	114	49	promulgation	promulgation	NOUN
iiclr-18282	114	50	of	of	ADP
iiclr-18282	114	51	bilateral	bilateral	ADJ
iiclr-18282	114	52	treaties.35	treaties.35	NOUN
iiclr-18282	114	53	by	by	ADP
iiclr-18282	114	54	their	their	PRON
iiclr-18282	114	55	very	very	ADJ
iiclr-18282	114	56	nature	nature	NOUN
iiclr-18282	114	57	,	,	PUNCT
iiclr-18282	114	58	bilateral	bilateral	ADJ
iiclr-18282	114	59	treaties	treaty	NOUN
iiclr-18282	114	60	are	be	AUX
iiclr-18282	114	61	as	as	ADV
iiclr-18282	114	62	effective	effective	ADJ
iiclr-18282	114	63	as	as	SCONJ
iiclr-18282	114	64	the	the	DET
iiclr-18282	114	65	two	two	NUM
iiclr-18282	114	66	countries	country	NOUN
iiclr-18282	114	67	want	want	VERB
iiclr-18282	114	68	them	they	PRON
iiclr-18282	114	69	to	to	PART
iiclr-18282	114	70	be.36	be.36	VERB
iiclr-18282	114	71	the	the	DET
iiclr-18282	114	72	often	often	ADV
iiclr-18282	114	73	voluntary	voluntary	ADJ
iiclr-18282	114	74	nature	nature	NOUN
iiclr-18282	114	75	of	of	ADP
iiclr-18282	114	76	bilateral	bilateral	ADJ
iiclr-18282	114	77	treaty	treaty	NOUN
iiclr-18282	114	78	negotiations	negotiation	NOUN
iiclr-18282	114	79	can	can	AUX
iiclr-18282	114	80	lead	lead	VERB
iiclr-18282	114	81	to	to	ADP
iiclr-18282	114	82	a	a	DET
iiclr-18282	114	83	severe	severe	ADJ
iiclr-18282	114	84	limitation	limitation	NOUN
iiclr-18282	114	85	in	in	ADP
iiclr-18282	114	86	the	the	DET
iiclr-18282	114	87	scope	scope	NOUN
iiclr-18282	114	88	of	of	ADP
iiclr-18282	114	89	the	the	DET
iiclr-18282	114	90	treaty	treaty	NOUN
iiclr-18282	114	91	’s	’s	PART
iiclr-18282	114	92	application	application	NOUN
iiclr-18282	114	93	.	.	PUNCT
iiclr-18282	115	1	one	one	NUM
iiclr-18282	115	2	of	of	ADP
iiclr-18282	115	3	the	the	DET
iiclr-18282	115	4	historic	historic	ADJ
iiclr-18282	115	5	problems	problem	NOUN
iiclr-18282	115	6	with	with	ADP
iiclr-18282	115	7	the	the	DET
iiclr-18282	115	8	implementation	implementation	NOUN
iiclr-18282	115	9	of	of	ADP
iiclr-18282	115	10	an	an	DET
iiclr-18282	115	11	international	international	ADJ
iiclr-18282	115	12	legal	legal	ADJ
iiclr-18282	115	13	structure	structure	NOUN
iiclr-18282	115	14	is	be	AUX
iiclr-18282	115	15	the	the	DET
iiclr-18282	115	16	conflict	conflict	NOUN
iiclr-18282	115	17	with	with	ADP
iiclr-18282	115	18	domestic	domestic	ADJ
iiclr-18282	115	19	sovereignty.37	sovereignty.37	NOUN
iiclr-18282	115	20	as	as	ADP
iiclr-18282	115	21	separate	separate	ADJ
iiclr-18282	115	22	sovereign	sovereign	ADJ
iiclr-18282	115	23	entities	entity	NOUN
iiclr-18282	115	24	,	,	PUNCT
iiclr-18282	115	25	when	when	SCONJ
iiclr-18282	115	26	countries	country	NOUN
iiclr-18282	115	27	negotiate	negotiate	VERB
iiclr-18282	115	28	with	with	ADP
iiclr-18282	115	29	each	each	DET
iiclr-18282	115	30	other	other	ADJ
iiclr-18282	115	31	they	they	PRON
iiclr-18282	115	32	are	be	AUX
iiclr-18282	115	33	often	often	ADV
iiclr-18282	115	34	reluctant	reluctant	ADJ
iiclr-18282	115	35	to	to	PART
iiclr-18282	115	36	surrender	surrender	VERB
iiclr-18282	115	37	any	any	PRON
iiclr-18282	115	38	of	of	ADP
iiclr-18282	115	39	that	that	DET
iiclr-18282	115	40	sovereignty,38	sovereignty,38	NOUN
iiclr-18282	115	41	even	even	ADV
iiclr-18282	115	42	if	if	SCONJ
iiclr-18282	115	43	it	it	PRON
iiclr-18282	115	44	effectuates	effectuate	VERB
iiclr-18282	115	45	a	a	DET
iiclr-18282	115	46	mutually	mutually	ADV
iiclr-18282	115	47	beneficial	beneficial	ADJ
iiclr-18282	115	48	outcome.39	outcome.39	NOUN
iiclr-18282	115	49	in	in	ADP
iiclr-18282	115	50	the	the	DET
iiclr-18282	115	51	realm	realm	NOUN
iiclr-18282	115	52	of	of	ADP
iiclr-18282	115	53	international	international	ADJ
iiclr-18282	115	54	tax	tax	NOUN
iiclr-18282	115	55	avoidance	avoidance	NOUN
iiclr-18282	115	56	,	,	PUNCT
iiclr-18282	115	57	the	the	DET
iiclr-18282	115	58	element	element	NOUN
iiclr-18282	115	59	of	of	ADP
iiclr-18282	115	60	sovereignty	sovereignty	NOUN
iiclr-18282	115	61	that	that	PRON
iiclr-18282	115	62	has	have	AUX
iiclr-18282	115	63	caused	cause	VERB
iiclr-18282	115	64	the	the	DET
iiclr-18282	115	65	greatest	great	ADJ
iiclr-18282	115	66	problem	problem	NOUN
iiclr-18282	115	67	in	in	ADP
iiclr-18282	115	68	effectuating	effectuate	VERB
iiclr-18282	115	69	binding	bind	VERB
iiclr-18282	115	70	obligations	obligation	NOUN
iiclr-18282	115	71	is	be	AUX
iiclr-18282	115	72	banking	bank	VERB
iiclr-18282	115	73	privacy	privacy	NOUN
iiclr-18282	115	74	law.40	law.40	PROPN
iiclr-18282	115	75	banking	banking	NOUN
iiclr-18282	115	76	31	31	NUM
iiclr-18282	115	77	.	.	PUNCT
iiclr-18282	116	1	ergun	ergun	NOUN
iiclr-18282	116	2	,	,	PUNCT
iiclr-18282	116	3	supra	supra	PROPN
iiclr-18282	116	4	note	note	PROPN
iiclr-18282	116	5	22	22	NUM
iiclr-18282	116	6	;	;	PUNCT
iiclr-18282	116	7	see	see	VERB
iiclr-18282	116	8	generally	generally	ADV
iiclr-18282	116	9	press	press	NOUN
iiclr-18282	116	10	release	release	NOUN
iiclr-18282	116	11	,	,	PUNCT
iiclr-18282	116	12	office	office	NOUN
iiclr-18282	116	13	of	of	ADP
iiclr-18282	116	14	senator	senator	PROPN
iiclr-18282	116	15	carl	carl	PROPN
iiclr-18282	116	16	levin	levin	PROPN
iiclr-18282	116	17	,	,	PUNCT
iiclr-18282	116	18	supra	supra	PROPN
iiclr-18282	116	19	note	note	PROPN
iiclr-18282	116	20	19	19	NUM
iiclr-18282	116	21	.	.	NOUN
iiclr-18282	116	22	32	32	NUM
iiclr-18282	116	23	.	.	PUNCT
iiclr-18282	117	1	see	see	VERB
iiclr-18282	117	2	infra	infra	NOUN
iiclr-18282	117	3	part	part	PROPN
iiclr-18282	117	4	iii	iii	PROPN
iiclr-18282	117	5	.	.	PROPN
iiclr-18282	117	6	33	33	NUM
iiclr-18282	117	7	.	.	PUNCT
iiclr-18282	118	1	see	see	VERB
iiclr-18282	118	2	1951	1951	NUM
iiclr-18282	118	3	income	income	NOUN
iiclr-18282	118	4	tax	tax	NOUN
iiclr-18282	118	5	convention	convention	PROPN
iiclr-18282	118	6	,	,	PUNCT
iiclr-18282	118	7	u.s.-switz	u.s.-switz	PROPN
iiclr-18282	118	8	.	.	PROPN
iiclr-18282	118	9	,	,	PUNCT
iiclr-18282	118	10	sept	sept	PROPN
iiclr-18282	118	11	.	.	PROPN
iiclr-18282	118	12	27	27	NUM
iiclr-18282	118	13	,	,	PUNCT
iiclr-18282	118	14	1951	1951	NUM
iiclr-18282	118	15	,	,	PUNCT
iiclr-18282	118	16	127	127	NUM
iiclr-18282	118	17	u.n.t.s	u.n.t.s	PROPN
iiclr-18282	118	18	.	.	PUNCT
iiclr-18282	119	1	227	227	NUM
iiclr-18282	120	1	[	[	SYM
iiclr-18282	120	2	hereinafter	hereinafter	NOUN
iiclr-18282	120	3	1951	1951	NUM
iiclr-18282	120	4	convention	convention	NOUN
iiclr-18282	120	5	]	]	PUNCT
iiclr-18282	120	6	.	.	PUNCT
iiclr-18282	121	1	34	34	NUM
iiclr-18282	121	2	.	.	PUNCT
iiclr-18282	122	1	see	see	VERB
iiclr-18282	122	2	1996	1996	NUM
iiclr-18282	122	3	convention	convention	NOUN
iiclr-18282	122	4	between	between	ADP
iiclr-18282	122	5	the	the	DET
iiclr-18282	122	6	united	united	PROPN
iiclr-18282	122	7	states	states	PROPN
iiclr-18282	122	8	of	of	ADP
iiclr-18282	122	9	america	america	PROPN
iiclr-18282	122	10	and	and	CCONJ
iiclr-18282	122	11	the	the	DET
iiclr-18282	122	12	swiss	swiss	PROPN
iiclr-18282	122	13	confederation	confederation	NOUN
iiclr-18282	122	14	for	for	ADP
iiclr-18282	122	15	the	the	DET
iiclr-18282	122	16	avoidance	avoidance	NOUN
iiclr-18282	122	17	of	of	ADP
iiclr-18282	122	18	double	double	ADJ
iiclr-18282	122	19	taxation	taxation	NOUN
iiclr-18282	122	20	with	with	ADP
iiclr-18282	122	21	respect	respect	NOUN
iiclr-18282	122	22	to	to	ADP
iiclr-18282	122	23	taxes	taxis	NOUN
iiclr-18282	122	24	on	on	ADP
iiclr-18282	122	25	income	income	NOUN
iiclr-18282	122	26	,	,	PUNCT
iiclr-18282	122	27	u.s.-switz	u.s.-switz	PROPN
iiclr-18282	122	28	.	.	PROPN
iiclr-18282	122	29	,	,	PUNCT
iiclr-18282	122	30	may	may	AUX
iiclr-18282	122	31	29	29	NUM
iiclr-18282	122	32	,	,	PUNCT
iiclr-18282	122	33	1997	1997	NUM
iiclr-18282	122	34	,	,	PUNCT
iiclr-18282	122	35	s.	s.	PROPN
iiclr-18282	122	36	treaty	treaty	PROPN
iiclr-18282	122	37	doc	doc	PROPN
iiclr-18282	122	38	.	.	PUNCT
iiclr-18282	123	1	no	no	INTJ
iiclr-18282	123	2	.	.	NOUN
iiclr-18282	124	1	105	105	NUM
iiclr-18282	124	2	-	-	SYM
iiclr-18282	124	3	8	8	NUM
iiclr-18282	125	1	[	[	X
iiclr-18282	125	2	hereinafter	hereinafter	NOUN
iiclr-18282	125	3	1996	1996	NUM
iiclr-18282	125	4	convention	convention	NOUN
iiclr-18282	125	5	]	]	PUNCT
iiclr-18282	125	6	.	.	PUNCT
iiclr-18282	126	1	35	35	NUM
iiclr-18282	126	2	.	.	PUNCT
iiclr-18282	127	1	see	see	VERB
iiclr-18282	127	2	1951	1951	NUM
iiclr-18282	127	3	convention	convention	NOUN
iiclr-18282	127	4	,	,	PUNCT
iiclr-18282	127	5	supra	supra	PROPN
iiclr-18282	127	6	note	note	VERB
iiclr-18282	127	7	33	33	NUM
iiclr-18282	127	8	.	.	NOUN
iiclr-18282	128	1	36	36	NUM
iiclr-18282	128	2	.	.	PUNCT
iiclr-18282	129	1	bilateral	bilateral	ADJ
iiclr-18282	129	2	treaties	treaty	NOUN
iiclr-18282	129	3	are	be	AUX
iiclr-18282	129	4	treaties	treaty	NOUN
iiclr-18282	129	5	between	between	ADP
iiclr-18282	129	6	two	two	NUM
iiclr-18282	129	7	countries	country	NOUN
iiclr-18282	129	8	that	that	PRON
iiclr-18282	129	9	are	be	AUX
iiclr-18282	129	10	negotiated	negotiate	VERB
iiclr-18282	129	11	similar	similar	ADJ
iiclr-18282	129	12	to	to	ADP
iiclr-18282	129	13	a	a	DET
iiclr-18282	129	14	contract	contract	NOUN
iiclr-18282	129	15	setting	set	VERB
iiclr-18282	129	16	in	in	ADP
iiclr-18282	129	17	which	which	PRON
iiclr-18282	129	18	the	the	DET
iiclr-18282	129	19	terms	term	NOUN
iiclr-18282	129	20	will	will	AUX
iiclr-18282	129	21	be	be	AUX
iiclr-18282	129	22	as	as	ADV
iiclr-18282	129	23	strict	strict	ADJ
iiclr-18282	129	24	or	or	CCONJ
iiclr-18282	129	25	lenient	lenient	ADJ
iiclr-18282	129	26	as	as	SCONJ
iiclr-18282	129	27	the	the	DET
iiclr-18282	129	28	parties	party	NOUN
iiclr-18282	129	29	agree	agree	VERB
iiclr-18282	129	30	to	to	PART
iiclr-18282	129	31	.	.	PUNCT
iiclr-18282	130	1	see	see	VERB
iiclr-18282	130	2	bilateral	bilateral	ADJ
iiclr-18282	130	3	treaty	treaty	NOUN
iiclr-18282	130	4	law	law	NOUN
iiclr-18282	130	5	and	and	CCONJ
iiclr-18282	130	6	legal	legal	ADJ
iiclr-18282	130	7	definition	definition	NOUN
iiclr-18282	130	8	,	,	PUNCT
iiclr-18282	130	9	uslegal	uslegal	PROPN
iiclr-18282	130	10	,	,	PUNCT
iiclr-18282	130	11	http://definitions.uslegal.com/b/bilateral-treaty/	http://definitions.uslegal.com/b/bilateral-treaty/	NOUN
iiclr-18282	130	12	(	(	PUNCT
iiclr-18282	130	13	last	last	ADJ
iiclr-18282	130	14	visited	visit	VERB
iiclr-18282	130	15	feb	feb	PROPN
iiclr-18282	130	16	.	.	PROPN
iiclr-18282	130	17	26	26	NUM
iiclr-18282	130	18	,	,	PUNCT
iiclr-18282	130	19	2014	2014	NUM
iiclr-18282	130	20	,	,	PUNCT
iiclr-18282	130	21	archived	archive	VERB
iiclr-18282	130	22	at	at	ADP
iiclr-18282	130	23	http://perma.cc/58j3-cabg	http://perma.cc/58j3-cabg	ADJ
iiclr-18282	130	24	)	)	PUNCT
iiclr-18282	130	25	.	.	PUNCT
iiclr-18282	131	1	37	37	NUM
iiclr-18282	131	2	.	.	PUNCT
iiclr-18282	131	3	see	see	VERB
iiclr-18282	131	4	generally	generally	ADV
iiclr-18282	131	5	cantley	cantley	NOUN
iiclr-18282	131	6	,	,	PUNCT
iiclr-18282	131	7	supra	supra	PROPN
iiclr-18282	131	8	note	note	NOUN
iiclr-18282	131	9	30	30	NUM
iiclr-18282	131	10	;	;	PUNCT
iiclr-18282	131	11	laura	laura	NOUN
iiclr-18282	131	12	szarmach	szarmach	VERB
iiclr-18282	131	13	,	,	PUNCT
iiclr-18282	131	14	piercing	pierce	VERB
iiclr-18282	131	15	the	the	DET
iiclr-18282	131	16	veil	veil	NOUN
iiclr-18282	131	17	of	of	ADP
iiclr-18282	131	18	bank	bank	NOUN
iiclr-18282	131	19	secrecy	secrecy	NOUN
iiclr-18282	131	20	?	?	PUNCT
iiclr-18282	132	1	assessing	assess	VERB
iiclr-18282	132	2	the	the	DET
iiclr-18282	132	3	united	united	PROPN
iiclr-18282	132	4	states	states	PROPN
iiclr-18282	132	5	’	'	PUNCT
iiclr-18282	132	6	settlement	settlement	NOUN
iiclr-18282	132	7	in	in	ADP
iiclr-18282	132	8	the	the	DET
iiclr-18282	132	9	ubs	ubs	PROPN
iiclr-18282	132	10	case	case	NOUN
iiclr-18282	132	11	,	,	PUNCT
iiclr-18282	132	12	43	43	NUM
iiclr-18282	132	13	cornell	cornell	PROPN
iiclr-18282	132	14	int’l	int’l	PROPN
iiclr-18282	132	15	l.j	l.j	PROPN
iiclr-18282	132	16	.	.	PROPN
iiclr-18282	132	17	409	409	NUM
iiclr-18282	132	18	(	(	PUNCT
iiclr-18282	132	19	2010	2010	NUM
iiclr-18282	132	20	)	)	PUNCT
iiclr-18282	132	21	;	;	PUNCT
iiclr-18282	133	1	richard	richard	PROPN
iiclr-18282	133	2	a.	a.	PROPN
iiclr-18282	133	3	martin	martin	PROPN
iiclr-18282	133	4	,	,	PUNCT
iiclr-18282	133	5	problems	problem	NOUN
iiclr-18282	133	6	in	in	ADP
iiclr-18282	133	7	international	international	ADJ
iiclr-18282	133	8	law	law	NOUN
iiclr-18282	133	9	enforcement	enforcement	NOUN
iiclr-18282	133	10	,	,	PUNCT
iiclr-18282	133	11	14	14	NUM
iiclr-18282	133	12	ford	ford	NOUN
iiclr-18282	133	13	.	.	PUNCT
iiclr-18282	134	1	int’l	int’l	PRON
iiclr-18282	134	2	l.j	l.j	PROPN
iiclr-18282	134	3	.	.	PROPN
iiclr-18282	134	4	3	3	NUM
iiclr-18282	134	5	(	(	PUNCT
iiclr-18282	134	6	1990	1990	NUM
iiclr-18282	134	7	)	)	PUNCT
iiclr-18282	134	8	.	.	PUNCT
iiclr-18282	135	1	38	38	NUM
iiclr-18282	135	2	.	.	PUNCT
iiclr-18282	136	1	see	see	VERB
iiclr-18282	136	2	1951	1951	NUM
iiclr-18282	136	3	convention	convention	NOUN
iiclr-18282	136	4	,	,	PUNCT
iiclr-18282	136	5	supra	supra	PROPN
iiclr-18282	136	6	note	note	VERB
iiclr-18282	136	7	33	33	NUM
iiclr-18282	136	8	,	,	PUNCT
iiclr-18282	136	9	art	art	NOUN
iiclr-18282	136	10	.	.	PUNCT
iiclr-18282	137	1	xvi	xvi	NOUN
iiclr-18282	137	2	(	(	PUNCT
iiclr-18282	137	3	information	information	NOUN
iiclr-18282	137	4	disclosure	disclosure	NOUN
iiclr-18282	137	5	limited	limit	VERB
iiclr-18282	137	6	to	to	ADP
iiclr-18282	137	7	“	"	PUNCT
iiclr-18282	137	8	information	information	NOUN
iiclr-18282	137	9	available	available	ADJ
iiclr-18282	137	10	under	under	ADP
iiclr-18282	137	11	the	the	DET
iiclr-18282	137	12	respective	respective	ADJ
iiclr-18282	137	13	taxation	taxation	NOUN
iiclr-18282	137	14	laws	law	NOUN
iiclr-18282	137	15	of	of	ADP
iiclr-18282	137	16	the	the	DET
iiclr-18282	137	17	contracting	contracting	NOUN
iiclr-18282	137	18	states	state	NOUN
iiclr-18282	137	19	”	"	PUNCT
iiclr-18282	137	20	)	)	PUNCT
iiclr-18282	137	21	;	;	PUNCT
iiclr-18282	137	22	1996	1996	NUM
iiclr-18282	137	23	convention	convention	NOUN
iiclr-18282	137	24	,	,	PUNCT
iiclr-18282	137	25	supra	supra	PROPN
iiclr-18282	137	26	note	note	PROPN
iiclr-18282	137	27	34	34	NUM
iiclr-18282	137	28	,	,	PUNCT
iiclr-18282	137	29	protocol	protocol	NOUN
iiclr-18282	137	30	par	par	NOUN
iiclr-18282	137	31	.	.	PUNCT
iiclr-18282	138	1	8	8	NUM
iiclr-18282	138	2	,	,	PUNCT
iiclr-18282	138	3	art	art	NOUN
iiclr-18282	138	4	.	.	PUNCT
iiclr-18282	139	1	26	26	NUM
iiclr-18282	139	2	(	(	PUNCT
iiclr-18282	139	3	article	article	NOUN
iiclr-18282	139	4	26	26	NUM
iiclr-18282	139	5	sets	set	NOUN
iiclr-18282	139	6	forth	forth	ADP
iiclr-18282	139	7	the	the	DET
iiclr-18282	139	8	information	information	NOUN
iiclr-18282	139	9	exchange	exchange	NOUN
iiclr-18282	139	10	based	base	VERB
iiclr-18282	139	11	on	on	ADP
iiclr-18282	139	12	“	"	PUNCT
iiclr-18282	139	13	tax	tax	NOUN
iiclr-18282	139	14	fraud	fraud	NOUN
iiclr-18282	139	15	”	"	PUNCT
iiclr-18282	139	16	which	which	PRON
iiclr-18282	139	17	is	be	AUX
iiclr-18282	139	18	defined	define	VERB
iiclr-18282	139	19	in	in	ADP
iiclr-18282	139	20	paragraph	paragraph	NOUN
iiclr-18282	139	21	8	8	NUM
iiclr-18282	139	22	of	of	ADP
iiclr-18282	139	23	the	the	DET
iiclr-18282	139	24	protocol	protocol	NOUN
iiclr-18282	139	25	to	to	PART
iiclr-18282	139	26	rely	rely	VERB
iiclr-18282	139	27	on	on	ADP
iiclr-18282	139	28	swiss	swiss	ADJ
iiclr-18282	139	29	laws	law	NOUN
iiclr-18282	139	30	)	)	PUNCT
iiclr-18282	139	31	;	;	PUNCT
iiclr-18282	139	32	see	see	VERB
iiclr-18282	139	33	also	also	ADV
iiclr-18282	139	34	cantley	cantley	NOUN
iiclr-18282	139	35	,	,	PUNCT
iiclr-18282	139	36	supra	supra	PROPN
iiclr-18282	139	37	note	note	NOUN
iiclr-18282	139	38	30	30	NUM
iiclr-18282	139	39	,	,	PUNCT
iiclr-18282	139	40	at	at	ADP
iiclr-18282	139	41	14	14	NUM
iiclr-18282	139	42	.	.	PUNCT
iiclr-18282	139	43	39	39	NUM
iiclr-18282	139	44	.	.	PUNCT
iiclr-18282	140	1	see	see	VERB
iiclr-18282	140	2	infra	infra	NOUN
iiclr-18282	140	3	part	part	NOUN
iiclr-18282	140	4	iv	iv	ADP
iiclr-18282	140	5	(	(	PUNCT
iiclr-18282	140	6	discussing	discuss	VERB
iiclr-18282	140	7	prisoner	prisoner	NOUN
iiclr-18282	140	8	’s	’s	PART
iiclr-18282	140	9	dilemma	dilemma	NOUN
iiclr-18282	140	10	situation	situation	NOUN
iiclr-18282	140	11	)	)	PUNCT
iiclr-18282	140	12	.	.	PUNCT
iiclr-18282	141	1	40	40	NUM
iiclr-18282	141	2	.	.	PUNCT
iiclr-18282	142	1	brief	brief	PROPN
iiclr-18282	142	2	of	of	ADP
iiclr-18282	142	3	ubs	ubs	PROPN
iiclr-18282	142	4	ag	ag	PROPN
iiclr-18282	142	5	in	in	ADP
iiclr-18282	142	6	opposition	opposition	NOUN
iiclr-18282	142	7	to	to	ADP
iiclr-18282	142	8	the	the	DET
iiclr-18282	142	9	petition	petition	NOUN
iiclr-18282	142	10	to	to	PART
iiclr-18282	142	11	enforce	enforce	VERB
iiclr-18282	142	12	the	the	DET
iiclr-18282	142	13	john	john	PROPN
iiclr-18282	142	14	doe	doe	PROPN
iiclr-18282	142	15	summons	summon	NOUN
iiclr-18282	142	16	at	at	ADP
iiclr-18282	142	17	2014	2014	NUM
iiclr-18282	142	18	]	]	PUNCT
iiclr-18282	142	19	foreign	foreign	ADJ
iiclr-18282	142	20	account	account	NOUN
iiclr-18282	142	21	tax	tax	NOUN
iiclr-18282	142	22	compliance	compliance	NOUN
iiclr-18282	142	23	act	act	NOUN
iiclr-18282	142	24	735	735	NUM
iiclr-18282	142	25	privacy	privacy	NOUN
iiclr-18282	142	26	laws	law	NOUN
iiclr-18282	142	27	vary	vary	VERB
iiclr-18282	142	28	from	from	ADP
iiclr-18282	142	29	country	country	NOUN
iiclr-18282	142	30	to	to	ADP
iiclr-18282	142	31	country	country	NOUN
iiclr-18282	142	32	,	,	PUNCT
iiclr-18282	142	33	but	but	CCONJ
iiclr-18282	142	34	in	in	ADP
iiclr-18282	142	35	general	general	ADJ
iiclr-18282	142	36	they	they	PRON
iiclr-18282	142	37	prevent	prevent	VERB
iiclr-18282	142	38	banks	bank	NOUN
iiclr-18282	142	39	from	from	ADP
iiclr-18282	142	40	disclosing	disclose	VERB
iiclr-18282	142	41	information	information	NOUN
iiclr-18282	142	42	about	about	ADP
iiclr-18282	142	43	their	their	PRON
iiclr-18282	142	44	customers	customer	NOUN
iiclr-18282	142	45	in	in	ADP
iiclr-18282	142	46	all	all	DET
iiclr-18282	142	47	but	but	CCONJ
iiclr-18282	142	48	very	very	ADV
iiclr-18282	142	49	limited	limited	ADJ
iiclr-18282	142	50	circumstances.41	circumstances.41	NOUN
iiclr-18282	142	51	as	as	ADP
iiclr-18282	142	52	the	the	DET
iiclr-18282	142	53	basic	basic	ADJ
iiclr-18282	142	54	goal	goal	NOUN
iiclr-18282	142	55	of	of	ADP
iiclr-18282	142	56	us	us	PROPN
iiclr-18282	142	57	tax	tax	NOUN
iiclr-18282	142	58	regulators	regulator	NOUN
iiclr-18282	142	59	is	be	AUX
iiclr-18282	142	60	to	to	PART
iiclr-18282	142	61	gain	gain	VERB
iiclr-18282	142	62	information	information	NOUN
iiclr-18282	142	63	about	about	ADP
iiclr-18282	142	64	accounts	account	NOUN
iiclr-18282	142	65	held	hold	VERB
iiclr-18282	142	66	by	by	ADP
iiclr-18282	142	67	citizens	citizen	NOUN
iiclr-18282	142	68	in	in	ADP
iiclr-18282	142	69	a	a	DET
iiclr-18282	142	70	foreign	foreign	ADJ
iiclr-18282	142	71	country,42	country,42	NOUN
iiclr-18282	142	72	it	it	PRON
iiclr-18282	142	73	is	be	AUX
iiclr-18282	142	74	understandable	understandable	ADJ
iiclr-18282	142	75	how	how	SCONJ
iiclr-18282	142	76	strong	strong	ADJ
iiclr-18282	142	77	banking	banking	NOUN
iiclr-18282	142	78	privacy	privacy	NOUN
iiclr-18282	142	79	laws	law	NOUN
iiclr-18282	142	80	can	can	AUX
iiclr-18282	142	81	severely	severely	ADV
iiclr-18282	142	82	hinder	hinder	VERB
iiclr-18282	142	83	those	those	DET
iiclr-18282	142	84	attempts	attempt	NOUN
iiclr-18282	142	85	.	.	PUNCT
iiclr-18282	143	1	perhaps	perhaps	ADV
iiclr-18282	143	2	the	the	DET
iiclr-18282	143	3	most	most	ADV
iiclr-18282	143	4	significant	significant	ADJ
iiclr-18282	143	5	bearings	bearing	NOUN
iiclr-18282	143	6	on	on	ADP
iiclr-18282	143	7	successful	successful	ADJ
iiclr-18282	143	8	treaties	treaty	NOUN
iiclr-18282	143	9	are	be	AUX
iiclr-18282	143	10	whether	whether	SCONJ
iiclr-18282	143	11	or	or	CCONJ
iiclr-18282	143	12	not	not	PART
iiclr-18282	143	13	the	the	DET
iiclr-18282	143	14	other	other	ADJ
iiclr-18282	143	15	country	country	NOUN
iiclr-18282	143	16	is	be	AUX
iiclr-18282	143	17	also	also	ADV
iiclr-18282	143	18	concerned	concerned	ADJ
iiclr-18282	143	19	about	about	ADP
iiclr-18282	143	20	offshore	offshore	ADJ
iiclr-18282	143	21	tax	tax	NOUN
iiclr-18282	143	22	evasion,43	evasion,43	NOUN
iiclr-18282	143	23	and	and	CCONJ
iiclr-18282	143	24	if	if	SCONJ
iiclr-18282	143	25	it	it	PRON
iiclr-18282	143	26	is	be	AUX
iiclr-18282	143	27	vulnerable	vulnerable	ADJ
iiclr-18282	143	28	to	to	ADP
iiclr-18282	143	29	us	we	PRON
iiclr-18282	143	30	influence	influence	NOUN
iiclr-18282	143	31	.	.	PUNCT
iiclr-18282	144	1	some	some	DET
iiclr-18282	144	2	countries	country	NOUN
iiclr-18282	144	3	,	,	PUNCT
iiclr-18282	144	4	like	like	ADP
iiclr-18282	144	5	the	the	DET
iiclr-18282	144	6	united	united	PROPN
iiclr-18282	144	7	kingdom	kingdom	PROPN
iiclr-18282	144	8	,	,	PUNCT
iiclr-18282	144	9	are	be	AUX
iiclr-18282	144	10	so	so	ADV
iiclr-18282	144	11	similar	similar	ADJ
iiclr-18282	144	12	to	to	ADP
iiclr-18282	144	13	the	the	DET
iiclr-18282	144	14	united	united	PROPN
iiclr-18282	144	15	states	states	PROPN
iiclr-18282	144	16	that	that	SCONJ
iiclr-18282	144	17	their	their	PRON
iiclr-18282	144	18	domestic	domestic	ADJ
iiclr-18282	144	19	interests	interest	NOUN
iiclr-18282	144	20	in	in	ADP
iiclr-18282	144	21	preventing	prevent	VERB
iiclr-18282	144	22	tax	tax	NOUN
iiclr-18282	144	23	avoidance	avoidance	NOUN
iiclr-18282	144	24	are	be	AUX
iiclr-18282	144	25	often	often	ADV
iiclr-18282	144	26	aligned	align	VERB
iiclr-18282	144	27	,	,	PUNCT
iiclr-18282	144	28	yielding	yield	VERB
iiclr-18282	144	29	an	an	DET
iiclr-18282	144	30	effective	effective	ADJ
iiclr-18282	144	31	treaty.44	treaty.44	NOUN
iiclr-18282	144	32	often	often	ADV
iiclr-18282	144	33	containing	contain	VERB
iiclr-18282	144	34	well	well	ADV
iiclr-18282	144	35	-	-	PUNCT
iiclr-18282	144	36	developed	develop	VERB
iiclr-18282	144	37	economies	economy	NOUN
iiclr-18282	144	38	,	,	PUNCT
iiclr-18282	144	39	these	these	DET
iiclr-18282	144	40	countries	country	NOUN
iiclr-18282	144	41	utilize	utilize	VERB
iiclr-18282	144	42	similar	similar	ADJ
iiclr-18282	144	43	taxation	taxation	NOUN
iiclr-18282	144	44	philosophy,45	philosophy,45	NOUN
iiclr-18282	144	45	and	and	CCONJ
iiclr-18282	144	46	are	be	AUX
iiclr-18282	144	47	also	also	ADV
iiclr-18282	144	48	concerned	concerned	ADJ
iiclr-18282	144	49	with	with	ADP
iiclr-18282	144	50	taxpayers	taxpayer	NOUN
iiclr-18282	144	51	’	'	PUNCT
iiclr-18282	144	52	attempts	attempt	VERB
iiclr-18282	144	53	to	to	PART
iiclr-18282	144	54	avoid	avoid	VERB
iiclr-18282	144	55	taxation.46	taxation.46	NOUN
iiclr-18282	144	56	because	because	SCONJ
iiclr-18282	144	57	these	these	DET
iiclr-18282	144	58	countries	country	NOUN
iiclr-18282	144	59	are	be	AUX
iiclr-18282	144	60	similar	similar	ADJ
iiclr-18282	144	61	to	to	ADP
iiclr-18282	144	62	the	the	DET
iiclr-18282	144	63	united	united	PROPN
iiclr-18282	144	64	states	states	PROPN
iiclr-18282	144	65	in	in	ADP
iiclr-18282	144	66	terms	term	NOUN
iiclr-18282	144	67	of	of	ADP
iiclr-18282	144	68	taxation	taxation	NOUN
iiclr-18282	144	69	methods,47	methods,47	NOUN
iiclr-18282	144	70	it	it	PRON
iiclr-18282	144	71	follows	follow	VERB
iiclr-18282	144	72	that	that	SCONJ
iiclr-18282	144	73	they	they	PRON
iiclr-18282	144	74	are	be	AUX
iiclr-18282	144	75	concerned	concern	VERB
iiclr-18282	144	76	with	with	ADP
iiclr-18282	144	77	tax	tax	NOUN
iiclr-18282	144	78	avoidance	avoidance	NOUN
iiclr-18282	144	79	themselves	themselves	PRON
iiclr-18282	144	80	,	,	PUNCT
iiclr-18282	144	81	and	and	CCONJ
iiclr-18282	144	82	thus	thus	ADV
iiclr-18282	144	83	are	be	AUX
iiclr-18282	144	84	amenable	amenable	ADJ
iiclr-18282	144	85	to	to	ADP
iiclr-18282	144	86	entering	enter	VERB
iiclr-18282	144	87	into	into	ADP
iiclr-18282	144	88	more	more	ADV
iiclr-18282	144	89	strenuous	strenuous	ADJ
iiclr-18282	144	90	and	and	CCONJ
iiclr-18282	144	91	effective	effective	ADJ
iiclr-18282	144	92	bilateral	bilateral	ADJ
iiclr-18282	144	93	treaties.48	treaties.48	NOUN
iiclr-18282	144	94	as	as	ADP
iiclr-18282	144	95	a	a	DET
iiclr-18282	144	96	result	result	NOUN
iiclr-18282	144	97	of	of	ADP
iiclr-18282	144	98	the	the	DET
iiclr-18282	144	99	similarities	similarity	NOUN
iiclr-18282	144	100	between	between	ADP
iiclr-18282	144	101	these	these	DET
iiclr-18282	144	102	countries	country	NOUN
iiclr-18282	144	103	and	and	CCONJ
iiclr-18282	144	104	the	the	DET
iiclr-18282	144	105	united	united	PROPN
iiclr-18282	144	106	states,49	states,49	VERB
iiclr-18282	144	107	their	their	PRON
iiclr-18282	144	108	treaties	treaty	NOUN
iiclr-18282	144	109	often	often	ADV
iiclr-18282	144	110	reflect	reflect	VERB
iiclr-18282	144	111	a	a	DET
iiclr-18282	144	112	shared	share	VERB
iiclr-18282	144	113	desire	desire	NOUN
iiclr-18282	144	114	to	to	PART
iiclr-18282	144	115	curb	curb	VERB
iiclr-18282	144	116	tax	tax	NOUN
iiclr-18282	144	117	avoidance	avoidance	NOUN
iiclr-18282	144	118	,	,	PUNCT
iiclr-18282	144	119	resulting	result	VERB
iiclr-18282	144	120	in	in	ADP
iiclr-18282	144	121	effective	effective	ADJ
iiclr-18282	144	122	agreements.50	agreements.50	NOUN
iiclr-18282	144	123	conversely	conversely	ADV
iiclr-18282	144	124	,	,	PUNCT
iiclr-18282	144	125	there	there	PRON
iiclr-18282	144	126	are	be	VERB
iiclr-18282	144	127	countries	country	NOUN
iiclr-18282	144	128	whose	whose	DET
iiclr-18282	144	129	domestic	domestic	ADJ
iiclr-18282	144	130	interests	interest	NOUN
iiclr-18282	144	131	are	be	AUX
iiclr-18282	144	132	often	often	ADV
iiclr-18282	144	133	in	in	ADP
iiclr-18282	144	134	direct	direct	ADJ
iiclr-18282	144	135	opposition	opposition	NOUN
iiclr-18282	144	136	to	to	ADP
iiclr-18282	144	137	those	those	PRON
iiclr-18282	144	138	of	of	ADP
iiclr-18282	144	139	the	the	DET
iiclr-18282	144	140	united	united	PROPN
iiclr-18282	144	141	states	states	PROPN
iiclr-18282	144	142	.	.	PUNCT
iiclr-18282	145	1	some	some	PRON
iiclr-18282	145	2	of	of	ADP
iiclr-18282	145	3	these	these	DET
iiclr-18282	145	4	countries	country	NOUN
iiclr-18282	145	5	have	have	AUX
iiclr-18282	145	6	found	find	VERB
iiclr-18282	145	7	that	that	SCONJ
iiclr-18282	145	8	banking	banking	NOUN
iiclr-18282	145	9	privacy	privacy	NOUN
iiclr-18282	145	10	laws51	laws51	NOUN
iiclr-18282	145	11	benefit	benefit	VERB
iiclr-18282	145	12	their	their	PRON
iiclr-18282	145	13	economy.52	economy.52	ADJ
iiclr-18282	145	14	countries	country	NOUN
iiclr-18282	145	15	such	such	ADJ
iiclr-18282	145	16	1	1	NUM
iiclr-18282	145	17	-	-	SYM
iiclr-18282	145	18	4	4	NUM
iiclr-18282	145	19	,	,	PUNCT
iiclr-18282	145	20	united	united	PROPN
iiclr-18282	145	21	states	states	PROPN
iiclr-18282	145	22	v.	v.	PROPN
iiclr-18282	145	23	ubs	ubs	PROPN
iiclr-18282	145	24	ag	ag	PROPN
iiclr-18282	145	25	,	,	PUNCT
iiclr-18282	145	26	2009	2009	NUM
iiclr-18282	145	27	u.s	u.s	PROPN
iiclr-18282	145	28	.	.	PROPN
iiclr-18282	145	29	dist	dist	PROPN
iiclr-18282	145	30	.	.	PUNCT
iiclr-18282	146	1	lexis	lexis	NOUN
iiclr-18282	146	2	66739	66739	NUM
iiclr-18282	146	3	(	(	PUNCT
iiclr-18282	146	4	s.d	s.d	PROPN
iiclr-18282	146	5	.	.	PROPN
iiclr-18282	146	6	fla	fla	PROPN
iiclr-18282	146	7	.	.	PUNCT
iiclr-18282	147	1	apr	apr	PROPN
iiclr-18282	147	2	.	.	PROPN
iiclr-18282	147	3	30	30	NUM
iiclr-18282	147	4	,	,	PUNCT
iiclr-18282	147	5	2009	2009	NUM
iiclr-18282	147	6	)	)	PUNCT
iiclr-18282	147	7	(	(	PUNCT
iiclr-18282	147	8	no	no	INTJ
iiclr-18282	147	9	.	.	NOUN
iiclr-18282	147	10	09	09	NUM
iiclr-18282	147	11	-	-	SYM
iiclr-18282	147	12	20423	20423	NUM
iiclr-18282	147	13	)	)	PUNCT
iiclr-18282	147	14	;	;	PUNCT
iiclr-18282	147	15	amicus	amicus	NOUN
iiclr-18282	147	16	brief	brief	NOUN
iiclr-18282	147	17	of	of	ADP
iiclr-18282	147	18	government	government	NOUN
iiclr-18282	147	19	of	of	ADP
iiclr-18282	147	20	switzerland	switzerland	PROPN
iiclr-18282	147	21	at	at	ADP
iiclr-18282	147	22	11	11	NUM
iiclr-18282	147	23	,	,	PUNCT
iiclr-18282	147	24	united	united	PROPN
iiclr-18282	147	25	states	states	PROPN
iiclr-18282	147	26	v.	v.	PROPN
iiclr-18282	147	27	ubs	ubs	PROPN
iiclr-18282	147	28	ag	ag	PROPN
iiclr-18282	147	29	,	,	PUNCT
iiclr-18282	147	30	2009	2009	NUM
iiclr-18282	147	31	u.s	u.s	PROPN
iiclr-18282	147	32	.	.	PROPN
iiclr-18282	147	33	dist	dist	PROPN
iiclr-18282	147	34	.	.	PUNCT
iiclr-18282	148	1	lexis	lexis	NOUN
iiclr-18282	148	2	66739	66739	NUM
iiclr-18282	148	3	(	(	PUNCT
iiclr-18282	148	4	s.d	s.d	PROPN
iiclr-18282	148	5	.	.	PROPN
iiclr-18282	148	6	fla	fla	PROPN
iiclr-18282	148	7	.	.	PUNCT
iiclr-18282	149	1	apr	apr	PROPN
iiclr-18282	149	2	.	.	PROPN
iiclr-18282	149	3	30	30	NUM
iiclr-18282	149	4	,	,	PUNCT
iiclr-18282	149	5	2009	2009	NUM
iiclr-18282	149	6	)	)	PUNCT
iiclr-18282	149	7	(	(	PUNCT
iiclr-18282	149	8	no	no	INTJ
iiclr-18282	149	9	.	.	NOUN
iiclr-18282	149	10	09	09	NUM
iiclr-18282	149	11	-	-	SYM
iiclr-18282	149	12	20423	20423	NUM
iiclr-18282	149	13	)	)	PUNCT
iiclr-18282	149	14	;	;	PUNCT
iiclr-18282	149	15	see	see	VERB
iiclr-18282	149	16	also	also	ADV
iiclr-18282	149	17	cantley	cantley	NOUN
iiclr-18282	149	18	,	,	PUNCT
iiclr-18282	149	19	supra	supra	PROPN
iiclr-18282	149	20	note	note	NOUN
iiclr-18282	149	21	30	30	NUM
iiclr-18282	149	22	.	.	PUNCT
iiclr-18282	149	23	41	41	NUM
iiclr-18282	149	24	.	.	PUNCT
iiclr-18282	150	1	jense	jense	PROPN
iiclr-18282	150	2	,	,	PUNCT
iiclr-18282	150	3	supra	supra	PROPN
iiclr-18282	150	4	note	note	NOUN
iiclr-18282	150	5	30	30	NUM
iiclr-18282	150	6	,	,	PUNCT
iiclr-18282	150	7	at	at	ADP
iiclr-18282	150	8	1827	1827	NUM
iiclr-18282	150	9	.	.	PUNCT
iiclr-18282	151	1	42	42	NUM
iiclr-18282	151	2	.	.	PUNCT
iiclr-18282	152	1	treas	treas	PROPN
iiclr-18282	152	2	.	.	PUNCT
iiclr-18282	153	1	reg	reg	PROPN
iiclr-18282	153	2	.	.	PUNCT
iiclr-18282	154	1	§	§	PROPN
iiclr-18282	154	2	9022	9022	NUM
iiclr-18282	154	3	-	-	SYM
iiclr-18282	154	4	01	01	NUM
iiclr-18282	154	5	(	(	PUNCT
iiclr-18282	154	6	2012	2012	NUM
iiclr-18282	154	7	)	)	PUNCT
iiclr-18282	154	8	.	.	PUNCT
iiclr-18282	155	1	43	43	NUM
iiclr-18282	155	2	.	.	PUNCT
iiclr-18282	156	1	if	if	SCONJ
iiclr-18282	156	2	a	a	DET
iiclr-18282	156	3	country	country	NOUN
iiclr-18282	156	4	is	be	AUX
iiclr-18282	156	5	concerned	concerned	ADJ
iiclr-18282	156	6	about	about	ADP
iiclr-18282	156	7	offshore	offshore	ADJ
iiclr-18282	156	8	tax	tax	NOUN
iiclr-18282	156	9	evasion	evasion	NOUN
iiclr-18282	156	10	by	by	ADP
iiclr-18282	156	11	its	its	PRON
iiclr-18282	156	12	own	own	ADJ
iiclr-18282	156	13	citizens	citizen	NOUN
iiclr-18282	156	14	,	,	PUNCT
iiclr-18282	156	15	it	it	PRON
iiclr-18282	156	16	follows	follow	VERB
iiclr-18282	156	17	that	that	SCONJ
iiclr-18282	156	18	the	the	DET
iiclr-18282	156	19	country	country	NOUN
iiclr-18282	156	20	will	will	AUX
iiclr-18282	156	21	be	be	AUX
iiclr-18282	156	22	more	more	ADV
iiclr-18282	156	23	likely	likely	ADJ
iiclr-18282	156	24	to	to	PART
iiclr-18282	156	25	be	be	AUX
iiclr-18282	156	26	willing	willing	ADJ
iiclr-18282	156	27	to	to	PART
iiclr-18282	156	28	aid	aid	VERB
iiclr-18282	156	29	another	another	DET
iiclr-18282	156	30	country	country	NOUN
iiclr-18282	156	31	to	to	PART
iiclr-18282	156	32	rein	rein	VERB
iiclr-18282	156	33	in	in	ADP
iiclr-18282	156	34	tax	tax	NOUN
iiclr-18282	156	35	avoiders	avoider	NOUN
iiclr-18282	156	36	.	.	PUNCT
iiclr-18282	157	1	44	44	NUM
iiclr-18282	157	2	.	.	PUNCT
iiclr-18282	158	1	the	the	DET
iiclr-18282	158	2	u.k	u.k	PROPN
iiclr-18282	158	3	.	.	PROPN
iiclr-18282	158	4	income	income	NOUN
iiclr-18282	158	5	tax	tax	NOUN
iiclr-18282	158	6	rates	rate	NOUN
iiclr-18282	158	7	are	be	AUX
iiclr-18282	158	8	quite	quite	ADV
iiclr-18282	158	9	similar	similar	ADJ
iiclr-18282	158	10	to	to	ADP
iiclr-18282	158	11	what	what	PRON
iiclr-18282	158	12	we	we	PRON
iiclr-18282	158	13	have	have	AUX
iiclr-18282	158	14	in	in	ADP
iiclr-18282	158	15	the	the	DET
iiclr-18282	158	16	united	united	PROPN
iiclr-18282	158	17	states	states	PROPN
iiclr-18282	158	18	and	and	CCONJ
iiclr-18282	158	19	thus	thus	ADV
iiclr-18282	158	20	have	have	AUX
iiclr-18282	158	21	not	not	PART
iiclr-18282	158	22	attracted	attract	VERB
iiclr-18282	158	23	those	those	PRON
iiclr-18282	158	24	trying	try	VERB
iiclr-18282	158	25	to	to	PART
iiclr-18282	158	26	evade	evade	VERB
iiclr-18282	158	27	paying	pay	VERB
iiclr-18282	158	28	higher	high	ADJ
iiclr-18282	158	29	taxes	taxis	NOUN
iiclr-18282	158	30	.	.	PUNCT
iiclr-18282	159	1	income	income	NOUN
iiclr-18282	159	2	tax	tax	NOUN
iiclr-18282	159	3	rates	rate	NOUN
iiclr-18282	159	4	and	and	CCONJ
iiclr-18282	159	5	allowances	allowance	NOUN
iiclr-18282	159	6	,	,	PUNCT
iiclr-18282	159	7	hm	hm	INTJ
iiclr-18282	159	8	revenue	revenue	NOUN
iiclr-18282	159	9	&	&	CCONJ
iiclr-18282	159	10	customs	customs	PROPN
iiclr-18282	159	11	,	,	PUNCT
iiclr-18282	159	12	http://www.hmrc.gov.uk/rates/it.htm#2	http://www.hmrc.gov.uk/rates/it.htm#2	INTJ
iiclr-18282	159	13	(	(	PUNCT
iiclr-18282	159	14	last	last	ADJ
iiclr-18282	159	15	visited	visit	VERB
iiclr-18282	159	16	feb	feb	PROPN
iiclr-18282	159	17	.	.	PROPN
iiclr-18282	159	18	20	20	NUM
iiclr-18282	159	19	,	,	PUNCT
iiclr-18282	159	20	2014	2014	NUM
iiclr-18282	159	21	,	,	PUNCT
iiclr-18282	159	22	archived	archive	VERB
iiclr-18282	159	23	at	at	ADP
iiclr-18282	159	24	http://perma.cc/ht2r-rxfw	http://perma.cc/ht2r-rxfw	PROPN
iiclr-18282	159	25	)	)	PUNCT
iiclr-18282	159	26	.	.	PUNCT
iiclr-18282	160	1	45	45	NUM
iiclr-18282	160	2	.	.	PUNCT
iiclr-18282	161	1	i	i	PRON
iiclr-18282	161	2	d.	d.	PROPN
iiclr-18282	161	3	46	46	NUM
iiclr-18282	161	4	.	.	PUNCT
iiclr-18282	161	5	see	see	VERB
iiclr-18282	161	6	agreement	agreement	NOUN
iiclr-18282	161	7	between	between	ADP
iiclr-18282	161	8	the	the	DET
iiclr-18282	161	9	government	government	NOUN
iiclr-18282	161	10	of	of	ADP
iiclr-18282	161	11	the	the	DET
iiclr-18282	161	12	united	united	PROPN
iiclr-18282	161	13	states	states	PROPN
iiclr-18282	161	14	of	of	ADP
iiclr-18282	161	15	america	america	PROPN
iiclr-18282	161	16	and	and	CCONJ
iiclr-18282	161	17	the	the	DET
iiclr-18282	161	18	government	government	NOUN
iiclr-18282	161	19	of	of	ADP
iiclr-18282	161	20	the	the	DET
iiclr-18282	161	21	united	united	ADJ
iiclr-18282	161	22	kingdom	kingdom	NOUN
iiclr-18282	161	23	of	of	ADP
iiclr-18282	161	24	great	great	ADJ
iiclr-18282	161	25	britain	britain	PROPN
iiclr-18282	161	26	and	and	CCONJ
iiclr-18282	161	27	northern	northern	PROPN
iiclr-18282	161	28	ireland	ireland	PROPN
iiclr-18282	161	29	to	to	PART
iiclr-18282	161	30	improve	improve	VERB
iiclr-18282	161	31	international	international	ADJ
iiclr-18282	161	32	tax	tax	NOUN
iiclr-18282	161	33	compliance	compliance	NOUN
iiclr-18282	161	34	and	and	CCONJ
iiclr-18282	161	35	to	to	PART
iiclr-18282	161	36	implement	implement	VERB
iiclr-18282	161	37	fatca	fatca	ADJ
iiclr-18282	161	38	,	,	PUNCT
iiclr-18282	161	39	u.s.-u.k	u.s.-u.k	PROPN
iiclr-18282	161	40	.	.	PROPN
iiclr-18282	161	41	,	,	PUNCT
iiclr-18282	161	42	sept	sept	PROPN
iiclr-18282	161	43	.	.	PROPN
iiclr-18282	161	44	12	12	NUM
iiclr-18282	161	45	,	,	PUNCT
iiclr-18282	161	46	2012	2012	NUM
iiclr-18282	161	47	,	,	PUNCT
iiclr-18282	161	48	archived	archive	VERB
iiclr-18282	161	49	at	at	ADP
iiclr-18282	161	50	http://perma.cc/s8cf-wala	http://perma.cc/s8cf-wala	NOUN
iiclr-18282	161	51	[	[	X
iiclr-18282	161	52	hereinafter	hereinafter	NOUN
iiclr-18282	161	53	u.k	u.k	PROPN
iiclr-18282	161	54	.	.	PROPN
iiclr-18282	161	55	fatca	fatca	PROPN
iiclr-18282	161	56	agreement	agreement	PROPN
iiclr-18282	161	57	]	]	PUNCT
iiclr-18282	161	58	.	.	PUNCT
iiclr-18282	162	1	47	47	NUM
iiclr-18282	162	2	.	.	PUNCT
iiclr-18282	163	1	income	income	NOUN
iiclr-18282	163	2	tax	tax	NOUN
iiclr-18282	163	3	rates	rate	NOUN
iiclr-18282	163	4	and	and	CCONJ
iiclr-18282	163	5	allowances	allowance	NOUN
iiclr-18282	163	6	,	,	PUNCT
iiclr-18282	163	7	supra	supra	PROPN
iiclr-18282	163	8	note	note	NOUN
iiclr-18282	163	9	44	44	NUM
iiclr-18282	163	10	.	.	PUNCT
iiclr-18282	164	1	48	48	NUM
iiclr-18282	164	2	.	.	PUNCT
iiclr-18282	164	3	u.k	u.k	PROPN
iiclr-18282	164	4	.	.	PROPN
iiclr-18282	164	5	fatca	fatca	PROPN
iiclr-18282	164	6	agreement	agreement	PROPN
iiclr-18282	164	7	,	,	PUNCT
iiclr-18282	164	8	supra	supra	PROPN
iiclr-18282	164	9	note	note	NOUN
iiclr-18282	164	10	46	46	NUM
iiclr-18282	164	11	.	.	NOUN
iiclr-18282	164	12	49	49	NUM
iiclr-18282	164	13	.	.	PUNCT
iiclr-18282	165	1	income	income	NOUN
iiclr-18282	165	2	tax	tax	NOUN
iiclr-18282	165	3	rates	rate	NOUN
iiclr-18282	165	4	and	and	CCONJ
iiclr-18282	165	5	allowances	allowance	NOUN
iiclr-18282	165	6	,	,	PUNCT
iiclr-18282	165	7	supra	supra	PROPN
iiclr-18282	165	8	note	note	NOUN
iiclr-18282	165	9	44	44	NUM
iiclr-18282	165	10	.	.	PUNCT
iiclr-18282	166	1	50	50	NUM
iiclr-18282	166	2	.	.	X
iiclr-18282	166	3	u.k	u.k	PROPN
iiclr-18282	166	4	.	.	PROPN
iiclr-18282	166	5	fatca	fatca	PROPN
iiclr-18282	166	6	agreement	agreement	PROPN
iiclr-18282	166	7	,	,	PUNCT
iiclr-18282	166	8	supra	supra	PROPN
iiclr-18282	166	9	note	note	NOUN
iiclr-18282	166	10	46	46	NUM
iiclr-18282	166	11	.	.	PUNCT
iiclr-18282	166	12	51	51	NUM
iiclr-18282	166	13	.	.	PUNCT
iiclr-18282	167	1	laws	law	NOUN
iiclr-18282	167	2	such	such	ADJ
iiclr-18282	167	3	as	as	ADP
iiclr-18282	167	4	switzerland	switzerland	PROPN
iiclr-18282	167	5	’s	’s	PART
iiclr-18282	167	6	make	make	VERB
iiclr-18282	167	7	it	it	PRON
iiclr-18282	167	8	a	a	DET
iiclr-18282	167	9	criminal	criminal	ADJ
iiclr-18282	167	10	offense	offense	NOUN
iiclr-18282	167	11	to	to	PART
iiclr-18282	167	12	reveal	reveal	VERB
iiclr-18282	167	13	a	a	DET
iiclr-18282	167	14	client	client	NOUN
iiclr-18282	167	15	’s	’s	PART
iiclr-18282	167	16	identity	identity	NOUN
iiclr-18282	167	17	.	.	PUNCT
iiclr-18282	168	1	swiss	swiss	ADJ
iiclr-18282	168	2	banking	banking	NOUN
iiclr-18282	168	3	secrecy	secrecy	NOUN
iiclr-18282	168	4	:	:	PUNCT
iiclr-18282	168	5	do	do	AUX
iiclr-18282	168	6	n’t	not	PART
iiclr-18282	168	7	ask	ask	VERB
iiclr-18282	168	8	,	,	PUNCT
iiclr-18282	168	9	wo	will	AUX
iiclr-18282	168	10	n’t	not	PART
iiclr-18282	168	11	tell	tell	VERB
iiclr-18282	168	12	,	,	PUNCT
iiclr-18282	168	13	economist	economist	NOUN
iiclr-18282	168	14	(	(	PUNCT
iiclr-18282	168	15	feb	feb	PROPN
iiclr-18282	168	16	.	.	PROPN
iiclr-18282	168	17	11	11	NUM
iiclr-18282	168	18	,	,	PUNCT
iiclr-18282	168	19	2012	2012	NUM
iiclr-18282	168	20	)	)	PUNCT
iiclr-18282	168	21	,	,	PUNCT
iiclr-18282	168	22	http://www.economist.com/node/21547229	http://www.economist.com/node/21547229	PROPN
iiclr-18282	168	23	,	,	PUNCT
iiclr-18282	168	24	archived	archive	VERB
iiclr-18282	168	25	at	at	ADP
iiclr-18282	168	26	http://perma.cc/cw27-gh78	http://perma.cc/cw27-gh78	PROPN
iiclr-18282	168	27	.	.	PROPN
iiclr-18282	169	1	52	52	NUM
iiclr-18282	169	2	.	.	PUNCT
iiclr-18282	170	1	the	the	DET
iiclr-18282	170	2	islands	island	NOUN
iiclr-18282	170	3	,	,	PUNCT
iiclr-18282	170	4	an	an	DET
iiclr-18282	170	5	island	island	NOUN
iiclr-18282	170	6	country	country	NOUN
iiclr-18282	170	7	that	that	PRON
iiclr-18282	170	8	is	be	AUX
iiclr-18282	170	9	only	only	ADV
iiclr-18282	170	10	102	102	NUM
iiclr-18282	170	11	square	square	ADJ
iiclr-18282	170	12	miles	mile	NOUN
iiclr-18282	170	13	,	,	PUNCT
iiclr-18282	170	14	is	be	AUX
iiclr-18282	170	15	the	the	DET
iiclr-18282	170	16	fifth	fifth	ADV
iiclr-18282	170	17	largest	large	ADJ
iiclr-18282	170	18	736	736	NUM
iiclr-18282	170	19	ind	ind	NOUN
iiclr-18282	170	20	.	.	PUNCT
iiclr-18282	171	1	int’l	int’l	NUM
iiclr-18282	171	2	&	&	CCONJ
iiclr-18282	171	3	comp	comp	PROPN
iiclr-18282	171	4	.	.	PUNCT
iiclr-18282	172	1	l.	l.	PROPN
iiclr-18282	172	2	rev	rev	PROPN
iiclr-18282	172	3	.	.	PUNCT
iiclr-18282	173	1	[	[	X
iiclr-18282	173	2	vol	vol	NOUN
iiclr-18282	173	3	.	.	PUNCT
iiclr-18282	174	1	24:3	24:3	NUM
iiclr-18282	174	2	as	as	ADP
iiclr-18282	174	3	the	the	DET
iiclr-18282	174	4	cayman	cayman	PROPN
iiclr-18282	174	5	islands	islands	PROPN
iiclr-18282	174	6	,	,	PUNCT
iiclr-18282	174	7	isle	isle	PROPN
iiclr-18282	174	8	of	of	ADP
iiclr-18282	174	9	mann	mann	PROPN
iiclr-18282	174	10	,	,	PUNCT
iiclr-18282	174	11	sri	sri	PROPN
iiclr-18282	174	12	-	-	PUNCT
iiclr-18282	174	13	lanka	lanka	PROPN
iiclr-18282	174	14	,	,	PUNCT
iiclr-18282	174	15	and	and	CCONJ
iiclr-18282	174	16	others	other	NOUN
iiclr-18282	174	17	have	have	AUX
iiclr-18282	174	18	found	find	VERB
iiclr-18282	174	19	that	that	SCONJ
iiclr-18282	174	20	by	by	ADP
iiclr-18282	174	21	increasing	increase	VERB
iiclr-18282	174	22	banking	banking	NOUN
iiclr-18282	174	23	secrecy	secrecy	NOUN
iiclr-18282	174	24	laws	law	NOUN
iiclr-18282	174	25	and	and	CCONJ
iiclr-18282	174	26	keeping	keep	VERB
iiclr-18282	174	27	taxes	taxis	NOUN
iiclr-18282	174	28	low	low	ADJ
iiclr-18282	174	29	they	they	PRON
iiclr-18282	174	30	are	be	AUX
iiclr-18282	174	31	able	able	ADJ
iiclr-18282	174	32	to	to	PART
iiclr-18282	174	33	attract	attract	VERB
iiclr-18282	174	34	a	a	DET
iiclr-18282	174	35	great	great	ADJ
iiclr-18282	174	36	deal	deal	NOUN
iiclr-18282	174	37	of	of	ADP
iiclr-18282	174	38	foreign	foreign	ADJ
iiclr-18282	174	39	capital.53	capital.53	NOUN
iiclr-18282	174	40	this	this	DET
iiclr-18282	174	41	influx	influx	NOUN
iiclr-18282	174	42	of	of	ADP
iiclr-18282	174	43	foreign	foreign	ADJ
iiclr-18282	174	44	capital	capital	NOUN
iiclr-18282	174	45	creates	create	VERB
iiclr-18282	174	46	a	a	DET
iiclr-18282	174	47	powerful	powerful	ADJ
iiclr-18282	174	48	industry	industry	NOUN
iiclr-18282	174	49	that	that	PRON
iiclr-18282	174	50	carries	carry	VERB
iiclr-18282	174	51	significant	significant	ADJ
iiclr-18282	174	52	weight	weight	NOUN
iiclr-18282	174	53	in	in	ADP
iiclr-18282	174	54	policy	policy	NOUN
iiclr-18282	174	55	decisions	decision	NOUN
iiclr-18282	174	56	due	due	ADP
iiclr-18282	174	57	to	to	ADP
iiclr-18282	174	58	the	the	DET
iiclr-18282	174	59	significant	significant	ADJ
iiclr-18282	174	60	impact	impact	NOUN
iiclr-18282	174	61	of	of	ADP
iiclr-18282	174	62	the	the	DET
iiclr-18282	174	63	industry	industry	NOUN
iiclr-18282	174	64	upon	upon	SCONJ
iiclr-18282	174	65	the	the	DET
iiclr-18282	174	66	country	country	NOUN
iiclr-18282	174	67	’s	’s	PART
iiclr-18282	174	68	economy	economy	NOUN
iiclr-18282	174	69	.	.	PUNCT
iiclr-18282	175	1	this	this	PRON
iiclr-18282	175	2	gives	give	VERB
iiclr-18282	175	3	the	the	DET
iiclr-18282	175	4	politicians	politician	NOUN
iiclr-18282	175	5	of	of	ADP
iiclr-18282	175	6	the	the	DET
iiclr-18282	175	7	country	country	NOUN
iiclr-18282	175	8	little	little	ADJ
iiclr-18282	175	9	incentive	incentive	NOUN
iiclr-18282	175	10	to	to	PART
iiclr-18282	175	11	align	align	VERB
iiclr-18282	175	12	their	their	PRON
iiclr-18282	175	13	interests	interest	NOUN
iiclr-18282	175	14	with	with	ADP
iiclr-18282	175	15	the	the	DET
iiclr-18282	175	16	united	united	PROPN
iiclr-18282	175	17	states	states	PROPN
iiclr-18282	175	18	,	,	PUNCT
iiclr-18282	175	19	which	which	PRON
iiclr-18282	175	20	would	would	AUX
iiclr-18282	175	21	require	require	VERB
iiclr-18282	175	22	them	they	PRON
iiclr-18282	175	23	to	to	PART
iiclr-18282	175	24	go	go	VERB
iiclr-18282	175	25	against	against	ADP
iiclr-18282	175	26	their	their	PRON
iiclr-18282	175	27	domestic	domestic	ADJ
iiclr-18282	175	28	interests.54	interests.54	NOUN
iiclr-18282	175	29	these	these	DET
iiclr-18282	175	30	countries	country	NOUN
iiclr-18282	175	31	are	be	AUX
iiclr-18282	175	32	so	so	ADV
iiclr-18282	175	33	reliant	reliant	ADJ
iiclr-18282	175	34	upon	upon	SCONJ
iiclr-18282	175	35	these	these	DET
iiclr-18282	175	36	capital	capital	NOUN
iiclr-18282	175	37	markets	market	NOUN
iiclr-18282	175	38	that	that	SCONJ
iiclr-18282	175	39	it	it	PRON
iiclr-18282	175	40	is	be	AUX
iiclr-18282	175	41	likely	likely	ADJ
iiclr-18282	175	42	that	that	SCONJ
iiclr-18282	175	43	no	no	DET
iiclr-18282	175	44	amount	amount	NOUN
iiclr-18282	175	45	of	of	ADP
iiclr-18282	175	46	regulation	regulation	NOUN
iiclr-18282	175	47	short	short	ADJ
iiclr-18282	175	48	of	of	ADP
iiclr-18282	175	49	a	a	DET
iiclr-18282	175	50	world	world	NOUN
iiclr-18282	175	51	-	-	PUNCT
iiclr-18282	175	52	wide	wide	ADJ
iiclr-18282	175	53	multinational	multinational	ADJ
iiclr-18282	175	54	taxation	taxation	NOUN
iiclr-18282	175	55	system	system	NOUN
iiclr-18282	175	56	will	will	AUX
iiclr-18282	175	57	compel	compel	VERB
iiclr-18282	175	58	their	their	PRON
iiclr-18282	175	59	compliance.55	compliance.55	NOUN
iiclr-18282	175	60	similar	similar	ADJ
iiclr-18282	175	61	to	to	ADP
iiclr-18282	175	62	the	the	DET
iiclr-18282	175	63	countries	country	NOUN
iiclr-18282	175	64	described	describe	VERB
iiclr-18282	175	65	in	in	ADP
iiclr-18282	175	66	the	the	DET
iiclr-18282	175	67	preceding	precede	VERB
iiclr-18282	175	68	paragraph	paragraph	NOUN
iiclr-18282	175	69	,	,	PUNCT
iiclr-18282	175	70	switzerland	switzerland	PROPN
iiclr-18282	175	71	also	also	ADV
iiclr-18282	175	72	has	have	VERB
iiclr-18282	175	73	domestic	domestic	ADJ
iiclr-18282	175	74	interests	interest	NOUN
iiclr-18282	175	75	that	that	PRON
iiclr-18282	175	76	have	have	AUX
iiclr-18282	175	77	historically	historically	ADV
iiclr-18282	175	78	clashed	clash	VERB
iiclr-18282	175	79	with	with	ADP
iiclr-18282	175	80	the	the	DET
iiclr-18282	175	81	interests	interest	NOUN
iiclr-18282	175	82	of	of	ADP
iiclr-18282	175	83	the	the	DET
iiclr-18282	175	84	united	united	PROPN
iiclr-18282	175	85	states	states	PROPN
iiclr-18282	175	86	and	and	CCONJ
iiclr-18282	175	87	have	have	AUX
iiclr-18282	175	88	led	lead	VERB
iiclr-18282	175	89	to	to	ADP
iiclr-18282	175	90	several	several	ADJ
iiclr-18282	175	91	inadequate	inadequate	ADJ
iiclr-18282	175	92	treaties.56	treaties.56	NOUN
iiclr-18282	175	93	because	because	SCONJ
iiclr-18282	175	94	switzerland	switzerland	PROPN
iiclr-18282	175	95	is	be	AUX
iiclr-18282	175	96	a	a	DET
iiclr-18282	175	97	more	more	ADV
iiclr-18282	175	98	significant	significant	ADJ
iiclr-18282	175	99	player	player	NOUN
iiclr-18282	175	100	on	on	ADP
iiclr-18282	175	101	the	the	DET
iiclr-18282	175	102	international	international	ADJ
iiclr-18282	175	103	stage	stage	NOUN
iiclr-18282	175	104	and	and	CCONJ
iiclr-18282	175	105	has	have	VERB
iiclr-18282	175	106	a	a	DET
iiclr-18282	175	107	more	more	ADV
iiclr-18282	175	108	storied	storied	ADJ
iiclr-18282	175	109	banking	banking	NOUN
iiclr-18282	175	110	history	history	NOUN
iiclr-18282	175	111	,	,	PUNCT
iiclr-18282	175	112	it	it	PRON
iiclr-18282	175	113	has	have	AUX
iiclr-18282	175	114	developed	develop	VERB
iiclr-18282	175	115	over	over	ADP
iiclr-18282	175	116	the	the	DET
iiclr-18282	175	117	years	year	NOUN
iiclr-18282	175	118	as	as	ADP
iiclr-18282	175	119	one	one	NUM
iiclr-18282	175	120	of	of	ADP
iiclr-18282	175	121	the	the	DET
iiclr-18282	175	122	preeminent	preeminent	ADJ
iiclr-18282	175	123	offshore	offshore	ADJ
iiclr-18282	175	124	tax	tax	NOUN
iiclr-18282	175	125	havens.57	havens.57	ADJ
iiclr-18282	175	126	because	because	SCONJ
iiclr-18282	175	127	of	of	ADP
iiclr-18282	175	128	this	this	PRON
iiclr-18282	175	129	,	,	PUNCT
iiclr-18282	175	130	switzerland	switzerland	PROPN
iiclr-18282	175	131	is	be	AUX
iiclr-18282	175	132	the	the	DET
iiclr-18282	175	133	perfect	perfect	ADJ
iiclr-18282	175	134	example	example	NOUN
iiclr-18282	175	135	to	to	PART
iiclr-18282	175	136	evaluate	evaluate	VERB
iiclr-18282	175	137	the	the	DET
iiclr-18282	175	138	development	development	NOUN
iiclr-18282	175	139	of	of	ADP
iiclr-18282	175	140	bilateral	bilateral	ADJ
iiclr-18282	175	141	treaties	treaty	NOUN
iiclr-18282	175	142	between	between	ADP
iiclr-18282	175	143	the	the	DET
iiclr-18282	175	144	united	united	PROPN
iiclr-18282	175	145	states	states	PROPN
iiclr-18282	175	146	and	and	CCONJ
iiclr-18282	175	147	a	a	DET
iiclr-18282	175	148	country	country	NOUN
iiclr-18282	175	149	with	with	ADP
iiclr-18282	175	150	a	a	DET
iiclr-18282	175	151	strong	strong	ADJ
iiclr-18282	175	152	interest	interest	NOUN
iiclr-18282	175	153	in	in	ADP
iiclr-18282	175	154	banking	banking	NOUN
iiclr-18282	175	155	privacy	privacy	NOUN
iiclr-18282	175	156	laws	law	NOUN
iiclr-18282	175	157	.	.	PUNCT
iiclr-18282	176	1	swiss	swiss	ADJ
iiclr-18282	176	2	banking	banking	NOUN
iiclr-18282	176	3	privacy	privacy	NOUN
iiclr-18282	176	4	laws	law	NOUN
iiclr-18282	176	5	developed	develop	VERB
iiclr-18282	176	6	in	in	ADP
iiclr-18282	176	7	response	response	NOUN
iiclr-18282	176	8	to	to	ADP
iiclr-18282	176	9	the	the	DET
iiclr-18282	176	10	threat	threat	NOUN
iiclr-18282	176	11	of	of	ADP
iiclr-18282	176	12	nazi	nazi	PROPN
iiclr-18282	176	13	germany	germany	PROPN
iiclr-18282	176	14	executing	execute	VERB
iiclr-18282	176	15	german	german	ADJ
iiclr-18282	176	16	citizens	citizen	NOUN
iiclr-18282	176	17	who	who	PRON
iiclr-18282	176	18	did	do	AUX
iiclr-18282	176	19	not	not	PART
iiclr-18282	176	20	disclose	disclose	VERB
iiclr-18282	176	21	assets	asset	NOUN
iiclr-18282	176	22	held	hold	VERB
iiclr-18282	176	23	outside	outside	ADV
iiclr-18282	176	24	of	of	ADP
iiclr-18282	176	25	germany.58	germany.58	PROPN
iiclr-18282	176	26	the	the	DET
iiclr-18282	176	27	swiss	swiss	PROPN
iiclr-18282	176	28	passed	pass	VERB
iiclr-18282	176	29	legislation	legislation	NOUN
iiclr-18282	176	30	establishing	establish	VERB
iiclr-18282	176	31	specific	specific	ADJ
iiclr-18282	176	32	duties	duty	NOUN
iiclr-18282	176	33	for	for	ADP
iiclr-18282	176	34	bankers	banker	NOUN
iiclr-18282	176	35	and	and	CCONJ
iiclr-18282	176	36	criminalized	criminalize	VERB
iiclr-18282	176	37	the	the	DET
iiclr-18282	176	38	disclosure	disclosure	NOUN
iiclr-18282	176	39	of	of	ADP
iiclr-18282	176	40	information	information	NOUN
iiclr-18282	176	41	in	in	ADP
iiclr-18282	176	42	order	order	NOUN
iiclr-18282	176	43	to	to	PART
iiclr-18282	176	44	protect	protect	VERB
iiclr-18282	176	45	the	the	DET
iiclr-18282	176	46	national	national	ADJ
iiclr-18282	176	47	sovereignty	sovereignty	NOUN
iiclr-18282	176	48	of	of	ADP
iiclr-18282	176	49	the	the	DET
iiclr-18282	176	50	swiss	swiss	ADJ
iiclr-18282	176	51	economy	economy	NOUN
iiclr-18282	176	52	as	as	ADV
iiclr-18282	176	53	well	well	ADV
iiclr-18282	176	54	as	as	ADP
iiclr-18282	176	55	the	the	DET
iiclr-18282	176	56	assets	asset	NOUN
iiclr-18282	176	57	of	of	ADP
iiclr-18282	176	58	bank	bank	NOUN
iiclr-18282	176	59	customers.59	customers.59	PROPN
iiclr-18282	176	60	these	these	DET
iiclr-18282	176	61	strong	strong	ADJ
iiclr-18282	176	62	laws	law	NOUN
iiclr-18282	176	63	and	and	CCONJ
iiclr-18282	176	64	the	the	DET
iiclr-18282	176	65	country	country	NOUN
iiclr-18282	176	66	’s	’s	PART
iiclr-18282	176	67	historical	historical	ADJ
iiclr-18282	176	68	economic	economic	ADJ
iiclr-18282	176	69	stability60	stability60	NOUN
iiclr-18282	176	70	helped	help	VERB
iiclr-18282	176	71	switzerland	switzerland	PROPN
iiclr-18282	176	72	become	become	VERB
iiclr-18282	176	73	a	a	DET
iiclr-18282	176	74	premier	premier	ADJ
iiclr-18282	176	75	banking	banking	NOUN
iiclr-18282	176	76	center	center	NOUN
iiclr-18282	176	77	,	,	PUNCT
iiclr-18282	176	78	which	which	PRON
iiclr-18282	176	79	to	to	ADP
iiclr-18282	176	80	this	this	DET
iiclr-18282	176	81	day	day	NOUN
iiclr-18282	176	82	remains	remain	VERB
iiclr-18282	176	83	an	an	DET
iiclr-18282	176	84	important	important	ADJ
iiclr-18282	176	85	part	part	NOUN
iiclr-18282	176	86	of	of	ADP
iiclr-18282	176	87	its	its	PRON
iiclr-18282	176	88	economy.61	economy.61	NOUN
iiclr-18282	176	89	banking	banking	NOUN
iiclr-18282	176	90	center	center	NOUN
iiclr-18282	176	91	in	in	ADP
iiclr-18282	176	92	the	the	DET
iiclr-18282	176	93	world	world	NOUN
iiclr-18282	176	94	.	.	PUNCT
iiclr-18282	177	1	places	place	NOUN
iiclr-18282	177	2	in	in	ADP
iiclr-18282	177	3	the	the	DET
iiclr-18282	177	4	sun	sun	NOUN
iiclr-18282	177	5	,	,	PUNCT
iiclr-18282	177	6	economist	economist	NOUN
iiclr-18282	177	7	(	(	PUNCT
iiclr-18282	177	8	feb	feb	PROPN
iiclr-18282	177	9	.	.	PROPN
iiclr-18282	177	10	22	22	NUM
iiclr-18282	177	11	,	,	PUNCT
iiclr-18282	177	12	2007	2007	NUM
iiclr-18282	177	13	)	)	PUNCT
iiclr-18282	177	14	,	,	PUNCT
iiclr-18282	177	15	http://www.economist.com/node/8695139	http://www.economist.com/node/8695139	PROPN
iiclr-18282	177	16	,	,	PUNCT
iiclr-18282	177	17	archived	archive	VERB
iiclr-18282	177	18	at	at	ADP
iiclr-18282	177	19	http://perma.cc/6acf-r2dj	http://perma.cc/6acf-r2dj	NOUN
iiclr-18282	177	20	.	.	PUNCT
iiclr-18282	178	1	53	53	NUM
iiclr-18282	178	2	.	.	PUNCT
iiclr-18282	179	1	taking	take	VERB
iiclr-18282	179	2	the	the	DET
iiclr-18282	179	3	cayman	cayman	NOUN
iiclr-18282	179	4	islands	island	NOUN
iiclr-18282	179	5	as	as	ADP
iiclr-18282	179	6	an	an	DET
iiclr-18282	179	7	example	example	NOUN
iiclr-18282	179	8	:	:	PUNCT
iiclr-18282	179	9	they	they	PRON
iiclr-18282	179	10	are	be	AUX
iiclr-18282	179	11	the	the	DET
iiclr-18282	179	12	domicile	domicile	NOUN
iiclr-18282	179	13	for	for	ADP
iiclr-18282	179	14	an	an	DET
iiclr-18282	179	15	estimated	estimate	VERB
iiclr-18282	179	16	35	35	NUM
iiclr-18282	179	17	percent	percent	NOUN
iiclr-18282	179	18	of	of	ADP
iiclr-18282	179	19	the	the	DET
iiclr-18282	179	20	world	world	NOUN
iiclr-18282	179	21	’s	’s	PART
iiclr-18282	179	22	hedge	hedge	NOUN
iiclr-18282	179	23	funds	fund	NOUN
iiclr-18282	179	24	,	,	PUNCT
iiclr-18282	179	25	the	the	DET
iiclr-18282	179	26	top	top	ADJ
iiclr-18282	179	27	foreign	foreign	ADJ
iiclr-18282	179	28	jurisdiction	jurisdiction	NOUN
iiclr-18282	179	29	for	for	ADP
iiclr-18282	179	30	us	we	PRON
iiclr-18282	179	31	-	-	PUNCT
iiclr-18282	179	32	held	hold	VERB
iiclr-18282	179	33	asset	asset	NOUN
iiclr-18282	179	34	-	-	PUNCT
iiclr-18282	179	35	backed	back	VERB
iiclr-18282	179	36	securities	security	NOUN
iiclr-18282	179	37	,	,	PUNCT
iiclr-18282	179	38	and	and	CCONJ
iiclr-18282	179	39	they	they	PRON
iiclr-18282	179	40	have	have	VERB
iiclr-18282	179	41	the	the	DET
iiclr-18282	179	42	highest	high	ADJ
iiclr-18282	179	43	level	level	NOUN
iiclr-18282	179	44	of	of	ADP
iiclr-18282	179	45	us	we	PRON
iiclr-18282	179	46	banking	banking	NOUN
iiclr-18282	179	47	liabilities	liability	NOUN
iiclr-18282	179	48	and	and	CCONJ
iiclr-18282	179	49	second	second	ADJ
iiclr-18282	179	50	highest	high	ADJ
iiclr-18282	179	51	level	level	NOUN
iiclr-18282	179	52	of	of	ADP
iiclr-18282	179	53	us	we	PRON
iiclr-18282	179	54	banking	banking	NOUN
iiclr-18282	179	55	claims	claim	NOUN
iiclr-18282	179	56	of	of	ADP
iiclr-18282	179	57	any	any	DET
iiclr-18282	179	58	foreign	foreign	ADJ
iiclr-18282	179	59	jurisdiction	jurisdiction	NOUN
iiclr-18282	179	60	as	as	ADP
iiclr-18282	179	61	of	of	ADP
iiclr-18282	179	62	mid-2007	mid-2007	NOUN
iiclr-18282	179	63	.	.	PUNCT
iiclr-18282	180	1	u.s	u.s	PROPN
iiclr-18282	180	2	.	.	PROPN
iiclr-18282	180	3	gov’t	gov’t	PROPN
iiclr-18282	180	4	accountability	accountability	NOUN
iiclr-18282	180	5	office	office	NOUN
iiclr-18282	180	6	,	,	PUNCT
iiclr-18282	180	7	gao-08	gao-08	NOUN
iiclr-18282	180	8	-	-	PUNCT
iiclr-18282	180	9	778	778	NUM
iiclr-18282	180	10	,	,	PUNCT
iiclr-18282	180	11	cayman	cayman	NOUN
iiclr-18282	180	12	islands	island	VERB
iiclr-18282	180	13	business	business	NOUN
iiclr-18282	180	14	and	and	CCONJ
iiclr-18282	180	15	tax	tax	NOUN
iiclr-18282	180	16	advantages	advantage	NOUN
iiclr-18282	180	17	attract	attract	VERB
iiclr-18282	180	18	u.s	u.s	PROPN
iiclr-18282	180	19	.	.	PROPN
iiclr-18282	180	20	persons	person	NOUN
iiclr-18282	180	21	and	and	CCONJ
iiclr-18282	180	22	enforcement	enforcement	NOUN
iiclr-18282	180	23	challenges	challenge	NOUN
iiclr-18282	180	24	exist	exist	VERB
iiclr-18282	180	25	7	7	NUM
iiclr-18282	180	26	(	(	PUNCT
iiclr-18282	180	27	2008	2008	NUM
iiclr-18282	180	28	)	)	PUNCT
iiclr-18282	180	29	;	;	PUNCT
iiclr-18282	180	30	see	see	VERB
iiclr-18282	180	31	also	also	ADV
iiclr-18282	180	32	places	place	VERB
iiclr-18282	180	33	in	in	ADP
iiclr-18282	180	34	the	the	DET
iiclr-18282	180	35	sun	sun	NOUN
iiclr-18282	180	36	,	,	PUNCT
iiclr-18282	180	37	supra	supra	PROPN
iiclr-18282	180	38	note	note	NOUN
iiclr-18282	180	39	52	52	NUM
iiclr-18282	180	40	.	.	PUNCT
iiclr-18282	181	1	54	54	NUM
iiclr-18282	181	2	.	.	PUNCT
iiclr-18282	182	1	places	place	NOUN
iiclr-18282	182	2	in	in	ADP
iiclr-18282	182	3	the	the	DET
iiclr-18282	182	4	sun	sun	NOUN
iiclr-18282	182	5	,	,	PUNCT
iiclr-18282	182	6	supra	supra	PROPN
iiclr-18282	182	7	note	note	NOUN
iiclr-18282	182	8	52	52	NUM
iiclr-18282	182	9	.	.	PUNCT
iiclr-18282	183	1	55	55	NUM
iiclr-18282	183	2	.	.	PUNCT
iiclr-18282	184	1	through	through	ADP
iiclr-18282	184	2	a	a	DET
iiclr-18282	184	3	worldwide	worldwide	ADJ
iiclr-18282	184	4	taxation	taxation	NOUN
iiclr-18282	184	5	reporting	reporting	NOUN
iiclr-18282	184	6	system	system	NOUN
iiclr-18282	184	7	,	,	PUNCT
iiclr-18282	184	8	the	the	DET
iiclr-18282	184	9	assumption	assumption	NOUN
iiclr-18282	184	10	is	be	AUX
iiclr-18282	184	11	that	that	SCONJ
iiclr-18282	184	12	the	the	DET
iiclr-18282	184	13	international	international	ADJ
iiclr-18282	184	14	pressure	pressure	NOUN
iiclr-18282	184	15	would	would	AUX
iiclr-18282	184	16	be	be	AUX
iiclr-18282	184	17	overwhelming	overwhelming	ADJ
iiclr-18282	184	18	.	.	PUNCT
iiclr-18282	185	1	56	56	NUM
iiclr-18282	185	2	.	.	PUNCT
iiclr-18282	186	1	swiss	swiss	ADJ
iiclr-18282	186	2	treaties	treaty	NOUN
iiclr-18282	186	3	have	have	AUX
iiclr-18282	186	4	been	be	AUX
iiclr-18282	186	5	rewritten	rewrite	VERB
iiclr-18282	186	6	several	several	ADJ
iiclr-18282	186	7	times	time	NOUN
iiclr-18282	186	8	to	to	PART
iiclr-18282	186	9	attempt	attempt	VERB
iiclr-18282	186	10	to	to	PART
iiclr-18282	186	11	close	close	VERB
iiclr-18282	186	12	the	the	DET
iiclr-18282	186	13	loopholes	loophole	NOUN
iiclr-18282	186	14	.	.	PUNCT
iiclr-18282	187	1	jense	jense	NOUN
iiclr-18282	187	2	,	,	PUNCT
iiclr-18282	187	3	supra	supra	PROPN
iiclr-18282	187	4	note	note	NOUN
iiclr-18282	187	5	30	30	NUM
iiclr-18282	187	6	,	,	PUNCT
iiclr-18282	187	7	at	at	ADP
iiclr-18282	187	8	1851	1851	NUM
iiclr-18282	187	9	.	.	PUNCT
iiclr-18282	188	1	57	57	NUM
iiclr-18282	188	2	.	.	PUNCT
iiclr-18282	188	3	jense	jense	PROPN
iiclr-18282	188	4	,	,	PUNCT
iiclr-18282	188	5	supra	supra	PROPN
iiclr-18282	188	6	note	note	NOUN
iiclr-18282	188	7	30	30	NUM
iiclr-18282	188	8	,	,	PUNCT
iiclr-18282	188	9	at	at	ADP
iiclr-18282	188	10	1825	1825	NUM
iiclr-18282	188	11	.	.	PUNCT
iiclr-18282	189	1	58	58	NUM
iiclr-18282	189	2	.	.	PUNCT
iiclr-18282	190	1	greg	greg	PROPN
iiclr-18282	190	2	brabec	brabec	PROPN
iiclr-18282	190	3	,	,	PUNCT
iiclr-18282	190	4	the	the	DET
iiclr-18282	190	5	fight	fight	NOUN
iiclr-18282	190	6	for	for	ADP
iiclr-18282	190	7	transperancy	transperancy	NOUN
iiclr-18282	190	8	:	:	PUNCT
iiclr-18282	190	9	international	international	ADJ
iiclr-18282	190	10	pressure	pressure	NOUN
iiclr-18282	190	11	to	to	PART
iiclr-18282	190	12	make	make	VERB
iiclr-18282	190	13	swiss	swiss	ADJ
iiclr-18282	190	14	banking	banking	NOUN
iiclr-18282	190	15	procedures	procedure	NOUN
iiclr-18282	190	16	less	less	ADV
iiclr-18282	190	17	restrictive	restrictive	ADJ
iiclr-18282	190	18	,	,	PUNCT
iiclr-18282	190	19	21	21	NUM
iiclr-18282	190	20	temp	temp	NOUN
iiclr-18282	190	21	.	.	PUNCT
iiclr-18282	191	1	int’l	int’l	NUM
iiclr-18282	191	2	&	&	CCONJ
iiclr-18282	191	3	comp	comp	PROPN
iiclr-18282	191	4	.	.	PUNCT
iiclr-18282	192	1	l.j	l.j	PROPN
iiclr-18282	192	2	.	.	PROPN
iiclr-18282	192	3	231	231	NUM
iiclr-18282	192	4	,	,	PUNCT
iiclr-18282	192	5	233	233	NUM
iiclr-18282	192	6	(	(	PUNCT
iiclr-18282	192	7	2007	2007	NUM
iiclr-18282	192	8	)	)	PUNCT
iiclr-18282	192	9	.	.	PUNCT
iiclr-18282	193	1	59	59	NUM
iiclr-18282	193	2	.	.	PUNCT
iiclr-18282	194	1	i	i	PRON
iiclr-18282	194	2	d.	d.	PROPN
iiclr-18282	194	3	at	at	ADP
iiclr-18282	194	4	234	234	NUM
iiclr-18282	194	5	.	.	PUNCT
iiclr-18282	195	1	60	60	NUM
iiclr-18282	195	2	.	.	PUNCT
iiclr-18282	196	1	i	i	PRON
iiclr-18282	196	2	d.	d.	PROPN
iiclr-18282	196	3	at	at	ADP
iiclr-18282	196	4	238	238	NUM
iiclr-18282	196	5	.	.	PROPN
iiclr-18282	196	6	61	61	NUM
iiclr-18282	196	7	.	.	PUNCT
iiclr-18282	197	1	swiss	swiss	ADJ
iiclr-18282	197	2	banking	banking	NOUN
iiclr-18282	197	3	,	,	PUNCT
iiclr-18282	197	4	the	the	DET
iiclr-18282	197	5	economic	economic	ADJ
iiclr-18282	197	6	significance	significance	NOUN
iiclr-18282	197	7	of	of	ADP
iiclr-18282	197	8	the	the	DET
iiclr-18282	197	9	swiss	swiss	ADJ
iiclr-18282	197	10	financial	financial	ADJ
iiclr-18282	197	11	centre	centre	NOUN
iiclr-18282	197	12	3	3	NUM
iiclr-18282	197	13	2014	2014	NUM
iiclr-18282	197	14	]	]	PUNCT
iiclr-18282	197	15	foreign	foreign	ADJ
iiclr-18282	197	16	account	account	NOUN
iiclr-18282	197	17	tax	tax	NOUN
iiclr-18282	197	18	compliance	compliance	NOUN
iiclr-18282	197	19	act	act	VERB
iiclr-18282	197	20	737	737	NUM
iiclr-18282	197	21	the	the	DET
iiclr-18282	197	22	post	post	ADJ
iiclr-18282	197	23	-	-	ADJ
iiclr-18282	197	24	world	world	ADJ
iiclr-18282	197	25	war	war	PROPN
iiclr-18282	197	26	ii	ii	PROPN
iiclr-18282	197	27	world	world	PROPN
iiclr-18282	197	28	marked	mark	VERB
iiclr-18282	197	29	a	a	DET
iiclr-18282	197	30	turning	turning	NOUN
iiclr-18282	197	31	point	point	NOUN
iiclr-18282	197	32	in	in	ADP
iiclr-18282	197	33	international	international	ADJ
iiclr-18282	197	34	affairs	affair	NOUN
iiclr-18282	197	35	.	.	PUNCT
iiclr-18282	198	1	after	after	ADP
iiclr-18282	198	2	the	the	DET
iiclr-18282	198	3	wars	war	NOUN
iiclr-18282	198	4	,	,	PUNCT
iiclr-18282	198	5	the	the	DET
iiclr-18282	198	6	development	development	NOUN
iiclr-18282	198	7	of	of	ADP
iiclr-18282	198	8	multinational	multinational	ADJ
iiclr-18282	198	9	organizations	organization	NOUN
iiclr-18282	198	10	and	and	CCONJ
iiclr-18282	198	11	technology	technology	NOUN
iiclr-18282	198	12	connected	connect	VERB
iiclr-18282	198	13	the	the	DET
iiclr-18282	198	14	world	world	NOUN
iiclr-18282	198	15	more	more	ADV
iiclr-18282	198	16	than	than	ADP
iiclr-18282	198	17	ever	ever	ADV
iiclr-18282	198	18	before	before	ADV
iiclr-18282	198	19	.	.	PUNCT
iiclr-18282	199	1	in	in	ADP
iiclr-18282	199	2	the	the	DET
iiclr-18282	199	3	realm	realm	NOUN
iiclr-18282	199	4	of	of	ADP
iiclr-18282	199	5	taxation	taxation	NOUN
iiclr-18282	199	6	,	,	PUNCT
iiclr-18282	199	7	the	the	DET
iiclr-18282	199	8	post	post	ADJ
iiclr-18282	199	9	-	-	ADJ
iiclr-18282	199	10	war	war	ADJ
iiclr-18282	199	11	period	period	NOUN
iiclr-18282	199	12	also	also	ADV
iiclr-18282	199	13	made	make	VERB
iiclr-18282	199	14	it	it	PRON
iiclr-18282	199	15	easier	easy	ADJ
iiclr-18282	199	16	for	for	SCONJ
iiclr-18282	199	17	individuals	individual	NOUN
iiclr-18282	199	18	to	to	PART
iiclr-18282	199	19	hide	hide	VERB
iiclr-18282	199	20	money	money	NOUN
iiclr-18282	199	21	in	in	ADP
iiclr-18282	199	22	different	different	ADJ
iiclr-18282	199	23	countries.62	countries.62	NOUN
iiclr-18282	199	24	the	the	DET
iiclr-18282	199	25	recognition	recognition	NOUN
iiclr-18282	199	26	of	of	ADP
iiclr-18282	199	27	this	this	DET
iiclr-18282	199	28	problem	problem	NOUN
iiclr-18282	199	29	led	lead	VERB
iiclr-18282	199	30	to	to	ADP
iiclr-18282	199	31	the	the	DET
iiclr-18282	199	32	development	development	NOUN
iiclr-18282	199	33	of	of	ADP
iiclr-18282	199	34	the	the	DET
iiclr-18282	199	35	first	first	ADJ
iiclr-18282	199	36	bilateral	bilateral	ADJ
iiclr-18282	199	37	tax	tax	NOUN
iiclr-18282	199	38	treaties	treaty	NOUN
iiclr-18282	199	39	between	between	ADP
iiclr-18282	199	40	the	the	DET
iiclr-18282	199	41	united	united	PROPN
iiclr-18282	199	42	states	states	PROPN
iiclr-18282	199	43	and	and	CCONJ
iiclr-18282	199	44	other	other	ADJ
iiclr-18282	199	45	countries.63	countries.63	PROPN
iiclr-18282	199	46	the	the	DET
iiclr-18282	199	47	1951	1951	NUM
iiclr-18282	199	48	convention	convention	NOUN
iiclr-18282	199	49	between	between	ADP
iiclr-18282	199	50	the	the	DET
iiclr-18282	199	51	united	united	PROPN
iiclr-18282	199	52	states	states	PROPN
iiclr-18282	199	53	and	and	CCONJ
iiclr-18282	199	54	switzerland	switzerland	PROPN
iiclr-18282	199	55	focused	focus	VERB
iiclr-18282	199	56	mainly	mainly	ADV
iiclr-18282	199	57	on	on	ADP
iiclr-18282	199	58	setting	set	VERB
iiclr-18282	199	59	up	up	ADP
iiclr-18282	199	60	a	a	DET
iiclr-18282	199	61	system	system	NOUN
iiclr-18282	199	62	that	that	PRON
iiclr-18282	199	63	prevented	prevent	VERB
iiclr-18282	199	64	double	double	ADJ
iiclr-18282	199	65	taxation.64	taxation.64	NOUN
iiclr-18282	199	66	while	while	SCONJ
iiclr-18282	199	67	the	the	DET
iiclr-18282	199	68	system	system	NOUN
iiclr-18282	199	69	set	set	VERB
iiclr-18282	199	70	up	up	ADP
iiclr-18282	199	71	the	the	DET
iiclr-18282	199	72	exchange	exchange	NOUN
iiclr-18282	199	73	of	of	ADP
iiclr-18282	199	74	information	information	NOUN
iiclr-18282	199	75	,	,	PUNCT
iiclr-18282	199	76	it	it	PRON
iiclr-18282	199	77	was	be	AUX
iiclr-18282	199	78	only	only	ADV
iiclr-18282	199	79	for	for	ADP
iiclr-18282	199	80	information	information	NOUN
iiclr-18282	199	81	“	"	PUNCT
iiclr-18282	199	82	as	as	SCONJ
iiclr-18282	199	83	is	be	AUX
iiclr-18282	199	84	necessary	necessary	ADJ
iiclr-18282	199	85	for	for	ADP
iiclr-18282	199	86	carrying	carry	VERB
iiclr-18282	199	87	out	out	ADP
iiclr-18282	199	88	the	the	DET
iiclr-18282	199	89	provisions	provision	NOUN
iiclr-18282	199	90	of	of	ADP
iiclr-18282	199	91	the	the	DET
iiclr-18282	199	92	present	present	ADJ
iiclr-18282	199	93	convention	convention	NOUN
iiclr-18282	199	94	or	or	CCONJ
iiclr-18282	199	95	for	for	ADP
iiclr-18282	199	96	the	the	DET
iiclr-18282	199	97	prevention	prevention	NOUN
iiclr-18282	199	98	of	of	ADP
iiclr-18282	199	99	fraud	fraud	NOUN
iiclr-18282	199	100	or	or	CCONJ
iiclr-18282	199	101	the	the	DET
iiclr-18282	199	102	like	like	ADJ
iiclr-18282	199	103	in	in	ADP
iiclr-18282	199	104	relation	relation	NOUN
iiclr-18282	199	105	to	to	ADP
iiclr-18282	199	106	the	the	DET
iiclr-18282	199	107	taxes	taxis	NOUN
iiclr-18282	199	108	which	which	PRON
iiclr-18282	199	109	are	be	AUX
iiclr-18282	199	110	subject	subject	ADJ
iiclr-18282	199	111	of	of	ADP
iiclr-18282	199	112	the	the	DET
iiclr-18282	199	113	present	present	ADJ
iiclr-18282	199	114	convention	convention	NOUN
iiclr-18282	199	115	.	.	PUNCT
iiclr-18282	200	1	”65	”65	NOUN
iiclr-18282	200	2	without	without	ADP
iiclr-18282	200	3	defining	define	VERB
iiclr-18282	200	4	“	"	PUNCT
iiclr-18282	200	5	fraud	fraud	NOUN
iiclr-18282	200	6	or	or	CCONJ
iiclr-18282	200	7	the	the	DET
iiclr-18282	200	8	like”66	like”66	NOUN
iiclr-18282	200	9	and	and	CCONJ
iiclr-18282	200	10	by	by	ADP
iiclr-18282	200	11	leaving	leave	VERB
iiclr-18282	200	12	the	the	DET
iiclr-18282	200	13	specifics	specific	NOUN
iiclr-18282	200	14	of	of	ADP
iiclr-18282	200	15	information	information	NOUN
iiclr-18282	200	16	exchange	exchange	NOUN
iiclr-18282	200	17	up	up	ADP
iiclr-18282	200	18	in	in	ADP
iiclr-18282	200	19	the	the	DET
iiclr-18282	200	20	air,67	air,67	NOUN
iiclr-18282	200	21	the	the	DET
iiclr-18282	200	22	convention	convention	NOUN
iiclr-18282	200	23	was	be	AUX
iiclr-18282	200	24	not	not	PART
iiclr-18282	200	25	constructed	construct	VERB
iiclr-18282	200	26	to	to	PART
iiclr-18282	200	27	deal	deal	VERB
iiclr-18282	200	28	with	with	ADP
iiclr-18282	200	29	tax	tax	NOUN
iiclr-18282	200	30	evasion	evasion	NOUN
iiclr-18282	200	31	as	as	ADV
iiclr-18282	200	32	much	much	ADV
iiclr-18282	200	33	as	as	SCONJ
iiclr-18282	200	34	it	it	PRON
iiclr-18282	200	35	set	set	VERB
iiclr-18282	200	36	up	up	ADP
iiclr-18282	200	37	a	a	DET
iiclr-18282	200	38	framework	framework	NOUN
iiclr-18282	200	39	for	for	ADP
iiclr-18282	200	40	dealing	deal	VERB
iiclr-18282	200	41	with	with	ADP
iiclr-18282	200	42	double	double	ADJ
iiclr-18282	200	43	taxation.68	taxation.68	NOUN
iiclr-18282	200	44	with	with	ADP
iiclr-18282	200	45	the	the	DET
iiclr-18282	200	46	changing	change	VERB
iiclr-18282	200	47	tax	tax	NOUN
iiclr-18282	200	48	laws69	laws69	NOUN
iiclr-18282	200	49	and	and	CCONJ
iiclr-18282	200	50	growing	grow	VERB
iiclr-18282	200	51	public	public	ADJ
iiclr-18282	200	52	awareness70	awareness70	NOUN
iiclr-18282	200	53	towards	towards	ADP
iiclr-18282	200	54	the	the	DET
iiclr-18282	200	55	end	end	NOUN
iiclr-18282	200	56	of	of	ADP
iiclr-18282	200	57	the	the	DET
iiclr-18282	200	58	last	last	ADJ
iiclr-18282	200	59	century	century	NOUN
iiclr-18282	200	60	,	,	PUNCT
iiclr-18282	200	61	the	the	DET
iiclr-18282	200	62	treaties	treaty	NOUN
iiclr-18282	200	63	began	begin	VERB
iiclr-18282	200	64	to	to	PART
iiclr-18282	200	65	change.71	change.71	NOUN
iiclr-18282	200	66	in	in	ADP
iiclr-18282	200	67	the	the	DET
iiclr-18282	200	68	case	case	NOUN
iiclr-18282	200	69	of	of	ADP
iiclr-18282	200	70	the	the	DET
iiclr-18282	200	71	treaty	treaty	NOUN
iiclr-18282	200	72	between	between	ADP
iiclr-18282	200	73	switzerland	switzerland	PROPN
iiclr-18282	200	74	and	and	CCONJ
iiclr-18282	200	75	the	the	DET
iiclr-18282	200	76	united	united	PROPN
iiclr-18282	200	77	states	states	PROPN
iiclr-18282	200	78	,	,	PUNCT
iiclr-18282	200	79	the	the	DET
iiclr-18282	200	80	treaty	treaty	NOUN
iiclr-18282	200	81	has	have	AUX
iiclr-18282	200	82	been	be	AUX
iiclr-18282	200	83	amended	amend	VERB
iiclr-18282	200	84	three	three	NUM
iiclr-18282	200	85	times	time	NOUN
iiclr-18282	200	86	since	since	SCONJ
iiclr-18282	200	87	the	the	DET
iiclr-18282	200	88	mid-1990s.72	mid-1990s.72	NOUN
iiclr-18282	200	89	the	the	DET
iiclr-18282	200	90	first	first	ADJ
iiclr-18282	200	91	change	change	NOUN
iiclr-18282	200	92	resulted	result	VERB
iiclr-18282	200	93	in	in	ADP
iiclr-18282	200	94	a	a	DET
iiclr-18282	200	95	whole	whole	ADJ
iiclr-18282	200	96	new	new	ADJ
iiclr-18282	200	97	convention	convention	NOUN
iiclr-18282	200	98	in	in	ADP
iiclr-18282	200	99	1996,73	1996,73	NUM
iiclr-18282	200	100	followed	follow	VERB
iiclr-18282	200	101	by	by	ADP
iiclr-18282	200	102	2003	2003	NUM
iiclr-18282	200	103	and	and	CCONJ
iiclr-18282	200	104	2009	2009	NUM
iiclr-18282	200	105	agreements	agreement	NOUN
iiclr-18282	200	106	,	,	PUNCT
iiclr-18282	200	107	all	all	PRON
iiclr-18282	200	108	focusing	focus	VERB
iiclr-18282	200	109	on	on	ADP
iiclr-18282	200	110	remedying	remedy	VERB
iiclr-18282	200	111	the	the	DET
iiclr-18282	200	112	inadequacies	inadequacy	NOUN
iiclr-18282	200	113	of	of	ADP
iiclr-18282	200	114	swiss	swiss	ADJ
iiclr-18282	200	115	reporting	reporting	NOUN
iiclr-18282	200	116	of	of	ADP
iiclr-18282	200	117	accounts	account	NOUN
iiclr-18282	200	118	held	hold	VERB
iiclr-18282	200	119	by	by	ADP
iiclr-18282	200	120	us	us	PROPN
iiclr-18282	200	121	citizens.74	citizens.74	NOUN
iiclr-18282	200	122	(	(	PUNCT
iiclr-18282	200	123	2012	2012	NUM
iiclr-18282	200	124	)	)	PUNCT
iiclr-18282	200	125	,	,	PUNCT
iiclr-18282	200	126	archived	archive	VERB
iiclr-18282	200	127	at	at	ADP
iiclr-18282	200	128	http://perma.cc/8z89-b2q5	http://perma.cc/8z89-b2q5	PROPN
iiclr-18282	200	129	.	.	PROPN
iiclr-18282	200	130	62	62	NUM
iiclr-18282	200	131	.	.	PUNCT
iiclr-18282	201	1	see	see	VERB
iiclr-18282	201	2	generally	generally	ADV
iiclr-18282	201	3	1951	1951	NUM
iiclr-18282	201	4	convention	convention	NOUN
iiclr-18282	201	5	,	,	PUNCT
iiclr-18282	201	6	supra	supra	PROPN
iiclr-18282	201	7	note	note	VERB
iiclr-18282	201	8	33	33	NUM
iiclr-18282	201	9	.	.	NOUN
iiclr-18282	202	1	63	63	NUM
iiclr-18282	202	2	.	.	PUNCT
iiclr-18282	203	1	1951	1951	NUM
iiclr-18282	203	2	convention	convention	NOUN
iiclr-18282	203	3	,	,	PUNCT
iiclr-18282	203	4	supra	supra	PROPN
iiclr-18282	203	5	note	note	VERB
iiclr-18282	203	6	33	33	NUM
iiclr-18282	203	7	.	.	NOUN
iiclr-18282	204	1	64	64	NUM
iiclr-18282	204	2	.	.	PUNCT
iiclr-18282	205	1	1951	1951	NUM
iiclr-18282	205	2	convention	convention	NOUN
iiclr-18282	205	3	,	,	PUNCT
iiclr-18282	205	4	supra	supra	PROPN
iiclr-18282	205	5	note	note	VERB
iiclr-18282	205	6	33	33	NUM
iiclr-18282	205	7	.	.	NOUN
iiclr-18282	205	8	65	65	NUM
iiclr-18282	205	9	.	.	PUNCT
iiclr-18282	206	1	1951	1951	NUM
iiclr-18282	206	2	convention	convention	NOUN
iiclr-18282	206	3	,	,	PUNCT
iiclr-18282	206	4	supra	supra	PROPN
iiclr-18282	206	5	note	note	VERB
iiclr-18282	206	6	33	33	NUM
iiclr-18282	206	7	,	,	PUNCT
iiclr-18282	206	8	art	art	NOUN
iiclr-18282	206	9	.	.	PUNCT
iiclr-18282	207	1	xvi	xvi	NOUN
iiclr-18282	207	2	.	.	PUNCT
iiclr-18282	208	1	66	66	NUM
iiclr-18282	208	2	.	.	PUNCT
iiclr-18282	209	1	1951	1951	NUM
iiclr-18282	209	2	convention	convention	NOUN
iiclr-18282	209	3	,	,	PUNCT
iiclr-18282	209	4	supra	supra	PROPN
iiclr-18282	209	5	note	note	VERB
iiclr-18282	209	6	33	33	NUM
iiclr-18282	209	7	,	,	PUNCT
iiclr-18282	209	8	art	art	NOUN
iiclr-18282	209	9	.	.	PUNCT
iiclr-18282	210	1	xvi	xvi	NOUN
iiclr-18282	210	2	.	.	PUNCT
iiclr-18282	211	1	67	67	NUM
iiclr-18282	211	2	.	.	PUNCT
iiclr-18282	212	1	1951	1951	NUM
iiclr-18282	212	2	convention	convention	NOUN
iiclr-18282	212	3	,	,	PUNCT
iiclr-18282	212	4	supra	supra	PROPN
iiclr-18282	212	5	note	note	VERB
iiclr-18282	212	6	33	33	NUM
iiclr-18282	212	7	,	,	PUNCT
iiclr-18282	212	8	art	art	NOUN
iiclr-18282	212	9	.	.	PUNCT
iiclr-18282	213	1	xvi	xvi	NOUN
iiclr-18282	213	2	.	.	PUNCT
iiclr-18282	214	1	68	68	NUM
iiclr-18282	214	2	.	.	X
iiclr-18282	214	3	1951	1951	NUM
iiclr-18282	214	4	convention	convention	NOUN
iiclr-18282	214	5	,	,	PUNCT
iiclr-18282	214	6	supra	supra	PROPN
iiclr-18282	214	7	note	note	VERB
iiclr-18282	214	8	33	33	NUM
iiclr-18282	214	9	,	,	PUNCT
iiclr-18282	214	10	art	art	NOUN
iiclr-18282	214	11	.	.	PUNCT
iiclr-18282	215	1	xvi	xvi	NOUN
iiclr-18282	215	2	.	.	PUNCT
iiclr-18282	216	1	69	69	NUM
iiclr-18282	216	2	.	.	PUNCT
iiclr-18282	217	1	the	the	DET
iiclr-18282	217	2	1986	1986	NUM
iiclr-18282	217	3	amendment	amendment	NOUN
iiclr-18282	217	4	of	of	ADP
iiclr-18282	217	5	the	the	DET
iiclr-18282	217	6	us	us	PROPN
iiclr-18282	217	7	tax	tax	NOUN
iiclr-18282	217	8	code	code	NOUN
iiclr-18282	217	9	took	take	VERB
iiclr-18282	217	10	away	away	ADV
iiclr-18282	217	11	a	a	DET
iiclr-18282	217	12	lot	lot	NOUN
iiclr-18282	217	13	of	of	ADP
iiclr-18282	217	14	domestic	domestic	ADJ
iiclr-18282	217	15	tax	tax	NOUN
iiclr-18282	217	16	shelter	shelter	NOUN
iiclr-18282	217	17	loopholes	loophole	NOUN
iiclr-18282	217	18	that	that	PRON
iiclr-18282	217	19	were	be	AUX
iiclr-18282	217	20	being	be	AUX
iiclr-18282	217	21	used	use	VERB
iiclr-18282	217	22	by	by	ADP
iiclr-18282	217	23	the	the	DET
iiclr-18282	217	24	wealthy	wealthy	ADJ
iiclr-18282	217	25	to	to	PART
iiclr-18282	217	26	avoid	avoid	VERB
iiclr-18282	217	27	taxes	taxis	NOUN
iiclr-18282	217	28	.	.	PUNCT
iiclr-18282	218	1	calvin	calvin	PROPN
iiclr-18282	218	2	johnson	johnson	PROPN
iiclr-18282	218	3	,	,	PUNCT
iiclr-18282	218	4	what	what	PRON
iiclr-18282	218	5	’s	’	VERB
iiclr-18282	218	6	a	a	DET
iiclr-18282	218	7	tax	tax	NOUN
iiclr-18282	218	8	shelter	shelter	NOUN
iiclr-18282	218	9	,	,	PUNCT
iiclr-18282	218	10	68	68	NUM
iiclr-18282	218	11	tax	tax	NOUN
iiclr-18282	218	12	notes	note	NOUN
iiclr-18282	218	13	879	879	NUM
iiclr-18282	218	14	,	,	PUNCT
iiclr-18282	218	15	879	879	NUM
iiclr-18282	218	16	(	(	PUNCT
iiclr-18282	218	17	1995	1995	NUM
iiclr-18282	218	18	)	)	PUNCT
iiclr-18282	218	19	,	,	PUNCT
iiclr-18282	218	20	archived	archive	VERB
iiclr-18282	218	21	at	at	ADP
iiclr-18282	218	22	http://perma.cc/ac7y-j58p	http://perma.cc/ac7y-j58p	X
iiclr-18282	218	23	(	(	PUNCT
iiclr-18282	218	24	“	"	PUNCT
iiclr-18282	218	25	[	[	X
iiclr-18282	218	26	t]he	t]he	ADV
iiclr-18282	218	27	tax	tax	NOUN
iiclr-18282	218	28	reform	reform	NOUN
iiclr-18282	218	29	act	act	NOUN
iiclr-18282	218	30	of	of	ADP
iiclr-18282	218	31	1986	1986	NUM
iiclr-18282	218	32	intended	intend	VERB
iiclr-18282	218	33	to	to	PART
iiclr-18282	218	34	get	get	AUX
iiclr-18282	218	35	rid	rid	VERB
iiclr-18282	218	36	of	of	ADP
iiclr-18282	218	37	tax	tax	NOUN
iiclr-18282	218	38	shelters	shelter	NOUN
iiclr-18282	218	39	.	.	PUNCT
iiclr-18282	218	40	.	.	PUNCT
iiclr-18282	218	41	.	.	PUNCT
iiclr-18282	218	42	.	.	PUNCT
iiclr-18282	218	43	”	"	PUNCT
iiclr-18282	218	44	)	)	PUNCT
iiclr-18282	218	45	(	(	PUNCT
iiclr-18282	218	46	alterations	alteration	NOUN
iiclr-18282	218	47	added	add	VERB
iiclr-18282	218	48	)	)	PUNCT
iiclr-18282	218	49	.	.	PUNCT
iiclr-18282	219	1	70	70	NUM
iiclr-18282	219	2	.	.	PUNCT
iiclr-18282	220	1	the	the	DET
iiclr-18282	220	2	idea	idea	NOUN
iiclr-18282	220	3	of	of	ADP
iiclr-18282	220	4	foreign	foreign	ADJ
iiclr-18282	220	5	tax	tax	NOUN
iiclr-18282	220	6	shelters	shelter	NOUN
iiclr-18282	220	7	was	be	AUX
iiclr-18282	220	8	becoming	become	VERB
iiclr-18282	220	9	more	more	ADV
iiclr-18282	220	10	mainstream	mainstream	ADJ
iiclr-18282	220	11	,	,	PUNCT
iiclr-18282	220	12	appearing	appear	VERB
iiclr-18282	220	13	in	in	ADP
iiclr-18282	220	14	books	book	NOUN
iiclr-18282	220	15	and	and	CCONJ
iiclr-18282	220	16	movies	movie	NOUN
iiclr-18282	220	17	.	.	PUNCT
iiclr-18282	221	1	see	see	VERB
iiclr-18282	221	2	,	,	PUNCT
iiclr-18282	221	3	e.g.	e.g.	ADV
iiclr-18282	221	4	,	,	PUNCT
iiclr-18282	221	5	john	john	PROPN
iiclr-18282	221	6	grisham	grisham	PROPN
iiclr-18282	221	7	,	,	PUNCT
iiclr-18282	221	8	the	the	DET
iiclr-18282	221	9	firm	firm	NOUN
iiclr-18282	221	10	(	(	PUNCT
iiclr-18282	221	11	1991	1991	NUM
iiclr-18282	221	12	)	)	PUNCT
iiclr-18282	221	13	(	(	PUNCT
iiclr-18282	221	14	the	the	DET
iiclr-18282	221	15	book	book	NOUN
iiclr-18282	221	16	and	and	CCONJ
iiclr-18282	221	17	subsequent	subsequent	ADJ
iiclr-18282	221	18	movie	movie	NOUN
iiclr-18282	221	19	focused	focus	VERB
iiclr-18282	221	20	on	on	ADP
iiclr-18282	221	21	a	a	DET
iiclr-18282	221	22	tax	tax	NOUN
iiclr-18282	221	23	attorney	attorney	NOUN
iiclr-18282	221	24	who	who	PRON
iiclr-18282	221	25	utilized	utilize	VERB
iiclr-18282	221	26	the	the	DET
iiclr-18282	221	27	benefits	benefit	NOUN
iiclr-18282	221	28	of	of	ADP
iiclr-18282	221	29	the	the	DET
iiclr-18282	221	30	cayman	cayman	PROPN
iiclr-18282	221	31	islands	island	NOUN
iiclr-18282	221	32	.	.	PUNCT
iiclr-18282	221	33	)	)	PUNCT
iiclr-18282	221	34	.	.	PUNCT
iiclr-18282	222	1	71	71	NUM
iiclr-18282	222	2	.	.	X
iiclr-18282	222	3	see	see	VERB
iiclr-18282	222	4	e.g.	e.g.	ADV
iiclr-18282	222	5	,	,	PUNCT
iiclr-18282	222	6	1996	1996	NUM
iiclr-18282	222	7	convention	convention	NOUN
iiclr-18282	222	8	,	,	PUNCT
iiclr-18282	222	9	supra	supra	PROPN
iiclr-18282	222	10	note	note	VERB
iiclr-18282	222	11	34	34	NUM
iiclr-18282	222	12	.	.	NOUN
iiclr-18282	222	13	72	72	NUM
iiclr-18282	222	14	.	.	PUNCT
iiclr-18282	223	1	see	see	VERB
iiclr-18282	223	2	1996	1996	NUM
iiclr-18282	223	3	convention	convention	NOUN
iiclr-18282	223	4	,	,	PUNCT
iiclr-18282	223	5	supra	supra	PROPN
iiclr-18282	223	6	note	note	VERB
iiclr-18282	223	7	34	34	NUM
iiclr-18282	223	8	;	;	PUNCT
iiclr-18282	223	9	mutual	mutual	ADJ
iiclr-18282	223	10	agreement	agreement	NOUN
iiclr-18282	223	11	of	of	ADP
iiclr-18282	223	12	january	january	PROPN
iiclr-18282	223	13	23	23	NUM
iiclr-18282	223	14	,	,	PUNCT
iiclr-18282	223	15	2003	2003	NUM
iiclr-18282	223	16	,	,	PUNCT
iiclr-18282	223	17	regarding	regard	VERB
iiclr-18282	223	18	the	the	DET
iiclr-18282	223	19	administration	administration	NOUN
iiclr-18282	223	20	of	of	ADP
iiclr-18282	223	21	article	article	NOUN
iiclr-18282	223	22	26	26	NUM
iiclr-18282	223	23	of	of	ADP
iiclr-18282	223	24	the	the	DET
iiclr-18282	223	25	swiss	swiss	PROPN
iiclr-18282	223	26	-	-	PUNCT
iiclr-18282	223	27	u.s	u.s	PROPN
iiclr-18282	223	28	.	.	PROPN
iiclr-18282	223	29	income	income	PROPN
iiclr-18282	223	30	tax	tax	PROPN
iiclr-18282	223	31	convention	convention	PROPN
iiclr-18282	223	32	of	of	ADP
iiclr-18282	223	33	october	october	PROPN
iiclr-18282	223	34	2	2	NUM
iiclr-18282	223	35	,	,	PUNCT
iiclr-18282	223	36	1996	1996	NUM
iiclr-18282	223	37	,	,	PUNCT
iiclr-18282	223	38	u.s.-switz	u.s.-switz	NOUN
iiclr-18282	223	39	.	.	PROPN
iiclr-18282	223	40	,	,	PUNCT
iiclr-18282	223	41	jan	jan	PROPN
iiclr-18282	223	42	.	.	PROPN
iiclr-18282	223	43	23	23	NUM
iiclr-18282	223	44	,	,	PUNCT
iiclr-18282	223	45	2003	2003	NUM
iiclr-18282	223	46	,	,	PUNCT
iiclr-18282	223	47	archived	archive	VERB
iiclr-18282	223	48	at	at	ADP
iiclr-18282	223	49	http://perma.cc/3kfg-w49d	http://perma.cc/3kfg-w49d	NOUN
iiclr-18282	224	1	[	[	X
iiclr-18282	224	2	hereinafter	hereinafter	NOUN
iiclr-18282	224	3	2003	2003	NUM
iiclr-18282	224	4	agreement	agreement	NOUN
iiclr-18282	224	5	]	]	PUNCT
iiclr-18282	224	6	;	;	PUNCT
iiclr-18282	224	7	agreement	agreement	NOUN
iiclr-18282	224	8	between	between	ADP
iiclr-18282	224	9	the	the	DET
iiclr-18282	224	10	u.s.a	u.s.a	NOUN
iiclr-18282	224	11	.	.	PUNCT
iiclr-18282	225	1	and	and	CCONJ
iiclr-18282	225	2	swiss	swiss	ADJ
iiclr-18282	225	3	confederation	confederation	NOUN
iiclr-18282	225	4	on	on	ADP
iiclr-18282	225	5	the	the	DET
iiclr-18282	225	6	request	request	NOUN
iiclr-18282	225	7	for	for	ADP
iiclr-18282	225	8	information	information	NOUN
iiclr-18282	225	9	from	from	ADP
iiclr-18282	225	10	the	the	DET
iiclr-18282	225	11	internal	internal	ADJ
iiclr-18282	225	12	revenue	revenue	NOUN
iiclr-18282	225	13	service	service	NOUN
iiclr-18282	225	14	of	of	ADP
iiclr-18282	225	15	the	the	DET
iiclr-18282	225	16	united	united	PROPN
iiclr-18282	225	17	states	states	PROPN
iiclr-18282	225	18	of	of	ADP
iiclr-18282	225	19	america	america	PROPN
iiclr-18282	225	20	regarding	regard	VERB
iiclr-18282	225	21	ubs	ubs	PROPN
iiclr-18282	225	22	ag	ag	PROPN
iiclr-18282	225	23	,	,	PUNCT
iiclr-18282	225	24	a	a	DET
iiclr-18282	225	25	corporation	corporation	NOUN
iiclr-18282	225	26	established	establish	VERB
iiclr-18282	225	27	under	under	ADP
iiclr-18282	225	28	the	the	DET
iiclr-18282	225	29	laws	law	NOUN
iiclr-18282	225	30	of	of	ADP
iiclr-18282	225	31	the	the	DET
iiclr-18282	225	32	swiss	swiss	PROPN
iiclr-18282	225	33	confederation	confederation	PROPN
iiclr-18282	225	34	,	,	PUNCT
iiclr-18282	225	35	u.s.-switz	u.s.-switz	PROPN
iiclr-18282	225	36	.	.	PROPN
iiclr-18282	225	37	,	,	PUNCT
iiclr-18282	225	38	june	june	PROPN
iiclr-18282	225	39	18	18	NUM
iiclr-18282	225	40	,	,	PUNCT
iiclr-18282	225	41	2009	2009	NUM
iiclr-18282	225	42	,	,	PUNCT
iiclr-18282	225	43	archived	archive	VERB
iiclr-18282	225	44	at	at	ADP
iiclr-18282	225	45	http://perma.cc/54sa-vh9v	http://perma.cc/54sa-vh9v	NOUN
iiclr-18282	226	1	[	[	X
iiclr-18282	226	2	hereinafter	hereinafter	NOUN
iiclr-18282	226	3	2009	2009	NUM
iiclr-18282	226	4	amendment	amendment	NOUN
iiclr-18282	226	5	]	]	PUNCT
iiclr-18282	226	6	.	.	PUNCT
iiclr-18282	227	1	73	73	NUM
iiclr-18282	227	2	.	.	X
iiclr-18282	227	3	1996	1996	NUM
iiclr-18282	227	4	convention	convention	NOUN
iiclr-18282	227	5	,	,	PUNCT
iiclr-18282	227	6	supra	supra	PROPN
iiclr-18282	227	7	note	note	VERB
iiclr-18282	227	8	34	34	NUM
iiclr-18282	227	9	.	.	NOUN
iiclr-18282	228	1	74	74	NUM
iiclr-18282	228	2	.	.	PUNCT
iiclr-18282	229	1	jense	jense	PROPN
iiclr-18282	229	2	,	,	PUNCT
iiclr-18282	229	3	supra	supra	PROPN
iiclr-18282	229	4	note	note	NOUN
iiclr-18282	229	5	30	30	NUM
iiclr-18282	229	6	,	,	PUNCT
iiclr-18282	229	7	at	at	ADP
iiclr-18282	229	8	1826	1826	NUM
iiclr-18282	229	9	.	.	PUNCT
iiclr-18282	230	1	738	738	NUM
iiclr-18282	230	2	ind	ind	NOUN
iiclr-18282	230	3	.	.	PUNCT
iiclr-18282	231	1	int’l	int’l	NUM
iiclr-18282	231	2	&	&	CCONJ
iiclr-18282	231	3	comp	comp	PROPN
iiclr-18282	231	4	.	.	PUNCT
iiclr-18282	232	1	l.	l.	PROPN
iiclr-18282	232	2	rev	rev	PROPN
iiclr-18282	232	3	.	.	PUNCT
iiclr-18282	233	1	[	[	X
iiclr-18282	233	2	vol	vol	NOUN
iiclr-18282	233	3	.	.	PUNCT
iiclr-18282	234	1	24:3	24:3	NUM
iiclr-18282	234	2	by	by	ADP
iiclr-18282	234	3	its	its	PRON
iiclr-18282	234	4	terms	term	NOUN
iiclr-18282	234	5	,	,	PUNCT
iiclr-18282	234	6	the	the	DET
iiclr-18282	234	7	1996	1996	NUM
iiclr-18282	234	8	convention	convention	NOUN
iiclr-18282	234	9	between	between	ADP
iiclr-18282	234	10	the	the	DET
iiclr-18282	234	11	united	united	PROPN
iiclr-18282	234	12	states	states	PROPN
iiclr-18282	234	13	of	of	ADP
iiclr-18282	234	14	america	america	PROPN
iiclr-18282	234	15	and	and	CCONJ
iiclr-18282	234	16	the	the	DET
iiclr-18282	234	17	swiss	swiss	PROPN
iiclr-18282	234	18	confederation	confederation	NOUN
iiclr-18282	234	19	for	for	ADP
iiclr-18282	234	20	the	the	DET
iiclr-18282	234	21	avoidance	avoidance	NOUN
iiclr-18282	234	22	of	of	ADP
iiclr-18282	234	23	double	double	ADJ
iiclr-18282	234	24	taxation	taxation	NOUN
iiclr-18282	234	25	[	[	X
iiclr-18282	234	26	1996	1996	NUM
iiclr-18282	234	27	convention	convention	NOUN
iiclr-18282	234	28	]	]	PUNCT
iiclr-18282	234	29	appeared	appear	VERB
iiclr-18282	234	30	to	to	PART
iiclr-18282	234	31	be	be	AUX
iiclr-18282	234	32	a	a	DET
iiclr-18282	234	33	major	major	ADJ
iiclr-18282	234	34	step	step	NOUN
iiclr-18282	234	35	forward,75	forward,75	NOUN
iiclr-18282	234	36	but	but	CCONJ
iiclr-18282	234	37	in	in	ADP
iiclr-18282	234	38	practice	practice	NOUN
iiclr-18282	234	39	the	the	DET
iiclr-18282	234	40	treaty	treaty	NOUN
iiclr-18282	234	41	’s	’s	PART
iiclr-18282	234	42	inadequacies	inadequacy	NOUN
iiclr-18282	234	43	became	become	VERB
iiclr-18282	234	44	clear.76	clear.76	ADV
iiclr-18282	234	45	the	the	DET
iiclr-18282	234	46	provisions	provision	NOUN
iiclr-18282	234	47	relating	relate	VERB
iiclr-18282	234	48	to	to	ADP
iiclr-18282	234	49	the	the	DET
iiclr-18282	234	50	exchange	exchange	NOUN
iiclr-18282	234	51	of	of	ADP
iiclr-18282	234	52	information	information	NOUN
iiclr-18282	234	53	were	be	AUX
iiclr-18282	234	54	praised	praise	VERB
iiclr-18282	234	55	as	as	ADP
iiclr-18282	234	56	expanding	expand	VERB
iiclr-18282	234	57	the	the	DET
iiclr-18282	234	58	scope	scope	NOUN
iiclr-18282	234	59	of	of	ADP
iiclr-18282	234	60	information	information	NOUN
iiclr-18282	234	61	exchanged	exchange	VERB
iiclr-18282	234	62	by	by	ADP
iiclr-18282	234	63	allowing	allow	VERB
iiclr-18282	234	64	us	we	PRON
iiclr-18282	234	65	authorities	authority	NOUN
iiclr-18282	234	66	to	to	PART
iiclr-18282	234	67	access	access	VERB
iiclr-18282	234	68	bank	bank	NOUN
iiclr-18282	234	69	information	information	NOUN
iiclr-18282	234	70	in	in	ADP
iiclr-18282	234	71	cases	case	NOUN
iiclr-18282	234	72	of	of	ADP
iiclr-18282	234	73	tax	tax	NOUN
iiclr-18282	234	74	fraud.77	fraud.77	NOUN
iiclr-18282	234	75	the	the	DET
iiclr-18282	234	76	protocol	protocol	NOUN
iiclr-18282	234	77	of	of	ADP
iiclr-18282	234	78	the	the	DET
iiclr-18282	234	79	convention	convention	NOUN
iiclr-18282	234	80	defines	define	VERB
iiclr-18282	234	81	“	"	PUNCT
iiclr-18282	234	82	tax	tax	NOUN
iiclr-18282	234	83	fraud	fraud	NOUN
iiclr-18282	234	84	”	"	PUNCT
iiclr-18282	234	85	as	as	ADP
iiclr-18282	234	86	“	"	PUNCT
iiclr-18282	234	87	fraudulent	fraudulent	ADJ
iiclr-18282	234	88	conduct	conduct	NOUN
iiclr-18282	234	89	that	that	PRON
iiclr-18282	234	90	causes	cause	VERB
iiclr-18282	234	91	or	or	CCONJ
iiclr-18282	234	92	is	be	AUX
iiclr-18282	234	93	intended	intend	VERB
iiclr-18282	234	94	to	to	PART
iiclr-18282	234	95	cause	cause	VERB
iiclr-18282	234	96	an	an	DET
iiclr-18282	234	97	illegal	illegal	ADJ
iiclr-18282	234	98	and	and	CCONJ
iiclr-18282	234	99	substantial	substantial	ADJ
iiclr-18282	234	100	reduction	reduction	NOUN
iiclr-18282	234	101	in	in	ADP
iiclr-18282	234	102	the	the	DET
iiclr-18282	234	103	amount	amount	NOUN
iiclr-18282	234	104	of	of	ADP
iiclr-18282	234	105	the	the	DET
iiclr-18282	234	106	tax	tax	NOUN
iiclr-18282	234	107	paid	pay	VERB
iiclr-18282	234	108	to	to	ADP
iiclr-18282	234	109	a	a	DET
iiclr-18282	234	110	contracting	contracting	NOUN
iiclr-18282	234	111	state”78	state”78	PROPN
iiclr-18282	234	112	as	as	ADV
iiclr-18282	234	113	well	well	ADV
iiclr-18282	234	114	as	as	ADP
iiclr-18282	234	115	acts	act	NOUN
iiclr-18282	234	116	that	that	SCONJ
iiclr-18282	234	117	“	"	PUNCT
iiclr-18282	234	118	constitute	constitute	VERB
iiclr-18282	234	119	fraudulent	fraudulent	ADJ
iiclr-18282	234	120	conduct	conduct	NOUN
iiclr-18282	234	121	under	under	ADP
iiclr-18282	234	122	.	.	PUNCT
iiclr-18282	234	123	.	.	PUNCT
iiclr-18282	234	124	.	.	PUNCT
iiclr-18282	235	1	[	[	X
iiclr-18282	235	2	the	the	DET
iiclr-18282	235	3	]	]	X
iiclr-18282	235	4	laws	law	NOUN
iiclr-18282	235	5	or	or	CCONJ
iiclr-18282	235	6	practices	practice	NOUN
iiclr-18282	235	7	”	"	PUNCT
iiclr-18282	235	8	of	of	ADP
iiclr-18282	235	9	a	a	DET
iiclr-18282	235	10	contracting	contracting	NOUN
iiclr-18282	235	11	state.79	state.79	VERB
iiclr-18282	235	12	this	this	DET
iiclr-18282	235	13	dual	dual	ADJ
iiclr-18282	235	14	approach80	approach80	NOUN
iiclr-18282	235	15	to	to	ADP
iiclr-18282	235	16	classifying	classify	VERB
iiclr-18282	235	17	and	and	CCONJ
iiclr-18282	235	18	reigning	reign	VERB
iiclr-18282	235	19	in	in	ADP
iiclr-18282	235	20	tax	tax	NOUN
iiclr-18282	235	21	evasion	evasion	NOUN
iiclr-18282	235	22	may	may	AUX
iiclr-18282	235	23	appear	appear	VERB
iiclr-18282	235	24	effective	effective	ADJ
iiclr-18282	235	25	,	,	PUNCT
iiclr-18282	235	26	but	but	CCONJ
iiclr-18282	235	27	the	the	DET
iiclr-18282	235	28	stringent	stringent	ADJ
iiclr-18282	235	29	domestic	domestic	ADJ
iiclr-18282	235	30	laws	law	NOUN
iiclr-18282	235	31	and	and	CCONJ
iiclr-18282	235	32	interpretations	interpretation	NOUN
iiclr-18282	235	33	of	of	ADP
iiclr-18282	235	34	switzerland81	switzerland81	NOUN
iiclr-18282	235	35	led	lead	VERB
iiclr-18282	235	36	to	to	ADP
iiclr-18282	235	37	an	an	DET
iiclr-18282	235	38	inability	inability	NOUN
iiclr-18282	235	39	to	to	PART
iiclr-18282	235	40	effectively	effectively	ADV
iiclr-18282	235	41	reign	reign	VERB
iiclr-18282	235	42	in	in	ADP
iiclr-18282	235	43	us	we	PRON
iiclr-18282	235	44	account	account	VERB
iiclr-18282	235	45	holders,82	holders,82	NOUN
iiclr-18282	235	46	and	and	CCONJ
iiclr-18282	235	47	prompted	prompt	VERB
iiclr-18282	235	48	the	the	DET
iiclr-18282	235	49	need	need	NOUN
iiclr-18282	235	50	for	for	ADP
iiclr-18282	235	51	future	future	ADJ
iiclr-18282	235	52	amendments	amendment	NOUN
iiclr-18282	235	53	to	to	ADP
iiclr-18282	235	54	the	the	DET
iiclr-18282	235	55	treaty.83	treaty.83	PROPN
iiclr-18282	235	56	the	the	DET
iiclr-18282	235	57	2003	2003	NUM
iiclr-18282	235	58	agreement	agreement	NOUN
iiclr-18282	235	59	was	be	AUX
iiclr-18282	235	60	put	put	VERB
iiclr-18282	235	61	forth	forth	ADV
iiclr-18282	235	62	to	to	PART
iiclr-18282	235	63	expand	expand	VERB
iiclr-18282	235	64	upon	upon	SCONJ
iiclr-18282	235	65	the	the	DET
iiclr-18282	235	66	exchange	exchange	NOUN
iiclr-18282	235	67	of	of	ADP
iiclr-18282	235	68	information	information	NOUN
iiclr-18282	235	69	section	section	NOUN
iiclr-18282	235	70	of	of	ADP
iiclr-18282	235	71	the	the	DET
iiclr-18282	235	72	1996	1996	NUM
iiclr-18282	235	73	convention	convention	NOUN
iiclr-18282	235	74	and	and	CCONJ
iiclr-18282	235	75	was	be	AUX
iiclr-18282	235	76	“	"	PUNCT
iiclr-18282	235	77	intended	intend	VERB
iiclr-18282	235	78	to	to	PART
iiclr-18282	235	79	facilitate	facilitate	VERB
iiclr-18282	235	80	more	more	ADV
iiclr-18282	235	81	effective	effective	ADJ
iiclr-18282	235	82	information	information	NOUN
iiclr-18282	235	83	exchange	exchange	NOUN
iiclr-18282	235	84	between	between	ADP
iiclr-18282	235	85	the	the	DET
iiclr-18282	235	86	two	two	NUM
iiclr-18282	235	87	countries	country	NOUN
iiclr-18282	235	88	.	.	PUNCT
iiclr-18282	236	1	”84	”84	NOUN
iiclr-18282	236	2	the	the	DET
iiclr-18282	236	3	2003	2003	NUM
iiclr-18282	236	4	agreement	agreement	NOUN
iiclr-18282	236	5	focused	focus	VERB
iiclr-18282	236	6	primarily	primarily	ADV
iiclr-18282	236	7	upon	upon	SCONJ
iiclr-18282	236	8	fleshing	flesh	VERB
iiclr-18282	236	9	out	out	ADP
iiclr-18282	236	10	an	an	DET
iiclr-18282	236	11	effective	effective	ADJ
iiclr-18282	236	12	definition	definition	NOUN
iiclr-18282	236	13	of	of	ADP
iiclr-18282	236	14	“	"	PUNCT
iiclr-18282	236	15	tax	tax	NOUN
iiclr-18282	236	16	fraud	fraud	NOUN
iiclr-18282	236	17	or	or	CCONJ
iiclr-18282	236	18	the	the	DET
iiclr-18282	236	19	like,”85	like,”85	ADJ
iiclr-18282	236	20	even	even	ADV
iiclr-18282	236	21	publishing	publish	VERB
iiclr-18282	236	22	a	a	DET
iiclr-18282	236	23	set	set	NOUN
iiclr-18282	236	24	of	of	ADP
iiclr-18282	236	25	fourteen	fourteen	NUM
iiclr-18282	236	26	“	"	PUNCT
iiclr-18282	236	27	illustrative	illustrative	ADJ
iiclr-18282	236	28	”	"	PUNCT
iiclr-18282	236	29	75	75	NUM
iiclr-18282	236	30	.	.	PUNCT
iiclr-18282	237	1	jense	jense	PROPN
iiclr-18282	237	2	,	,	PUNCT
iiclr-18282	237	3	supra	supra	PROPN
iiclr-18282	237	4	note	note	NOUN
iiclr-18282	237	5	30	30	NUM
iiclr-18282	237	6	,	,	PUNCT
iiclr-18282	237	7	at	at	ADP
iiclr-18282	237	8	1826	1826	NUM
iiclr-18282	237	9	.	.	PUNCT
iiclr-18282	238	1	76	76	NUM
iiclr-18282	238	2	.	.	PUNCT
iiclr-18282	239	1	jense	jense	PROPN
iiclr-18282	239	2	,	,	PUNCT
iiclr-18282	239	3	supra	supra	PROPN
iiclr-18282	239	4	note	note	NOUN
iiclr-18282	239	5	30	30	NUM
iiclr-18282	239	6	,	,	PUNCT
iiclr-18282	239	7	at	at	ADP
iiclr-18282	239	8	1826	1826	NUM
iiclr-18282	239	9	.	.	PUNCT
iiclr-18282	240	1	77	77	NUM
iiclr-18282	240	2	.	.	PUNCT
iiclr-18282	240	3	letter	letter	NOUN
iiclr-18282	240	4	of	of	ADP
iiclr-18282	240	5	transmittal	transmittal	NOUN
iiclr-18282	240	6	from	from	ADP
iiclr-18282	240	7	william	william	PROPN
iiclr-18282	240	8	j.	j.	PROPN
iiclr-18282	240	9	clinton	clinton	PROPN
iiclr-18282	240	10	,	,	PUNCT
iiclr-18282	240	11	pres	pres	PROPN
iiclr-18282	240	12	.	.	PROPN
iiclr-18282	240	13	of	of	ADP
iiclr-18282	240	14	the	the	DET
iiclr-18282	240	15	united	united	PROPN
iiclr-18282	240	16	states	states	PROPN
iiclr-18282	240	17	,	,	PUNCT
iiclr-18282	240	18	to	to	ADP
iiclr-18282	240	19	the	the	DET
iiclr-18282	240	20	senate	senate	PROPN
iiclr-18282	240	21	of	of	ADP
iiclr-18282	240	22	the	the	DET
iiclr-18282	240	23	united	united	PROPN
iiclr-18282	240	24	states	states	PROPN
iiclr-18282	240	25	(	(	PUNCT
iiclr-18282	240	26	june	june	PROPN
iiclr-18282	240	27	25	25	NUM
iiclr-18282	240	28	,	,	PUNCT
iiclr-18282	240	29	1997	1997	NUM
iiclr-18282	240	30	)	)	PUNCT
iiclr-18282	240	31	,	,	PUNCT
iiclr-18282	240	32	archived	archive	VERB
iiclr-18282	240	33	at	at	ADP
iiclr-18282	240	34	http://perma.cc/6uel-4rs9	http://perma.cc/6uel-4rs9	NOUN
iiclr-18282	240	35	.	.	PROPN
iiclr-18282	240	36	78	78	NUM
iiclr-18282	240	37	.	.	X
iiclr-18282	240	38	1996	1996	NUM
iiclr-18282	240	39	convention	convention	NOUN
iiclr-18282	240	40	,	,	PUNCT
iiclr-18282	240	41	supra	supra	PROPN
iiclr-18282	240	42	note	note	PROPN
iiclr-18282	240	43	34	34	NUM
iiclr-18282	240	44	,	,	PUNCT
iiclr-18282	240	45	protocol	protocol	NOUN
iiclr-18282	240	46	,	,	PUNCT
iiclr-18282	240	47	par	par	NOUN
iiclr-18282	240	48	.	.	PUNCT
iiclr-18282	241	1	10	10	NUM
iiclr-18282	241	2	.	.	X
iiclr-18282	242	1	79	79	NUM
iiclr-18282	242	2	.	.	X
iiclr-18282	243	1	1996	1996	NUM
iiclr-18282	243	2	convention	convention	NOUN
iiclr-18282	243	3	,	,	PUNCT
iiclr-18282	243	4	supra	supra	PROPN
iiclr-18282	243	5	note	note	PROPN
iiclr-18282	243	6	34	34	NUM
iiclr-18282	243	7	,	,	PUNCT
iiclr-18282	243	8	protocol	protocol	NOUN
iiclr-18282	243	9	,	,	PUNCT
iiclr-18282	243	10	par	par	NOUN
iiclr-18282	243	11	.	.	PUNCT
iiclr-18282	244	1	10	10	NUM
iiclr-18282	244	2	(	(	PUNCT
iiclr-18282	244	3	alteration	alteration	NOUN
iiclr-18282	244	4	added	add	VERB
iiclr-18282	244	5	)	)	PUNCT
iiclr-18282	244	6	.	.	PUNCT
iiclr-18282	245	1	80	80	NUM
iiclr-18282	245	2	.	.	PUNCT
iiclr-18282	246	1	beckett	beckett	PROPN
iiclr-18282	246	2	g.	g.	PROPN
iiclr-18282	246	3	cantley	cantley	PROPN
iiclr-18282	246	4	,	,	PUNCT
iiclr-18282	246	5	the	the	DET
iiclr-18282	246	6	new	new	ADJ
iiclr-18282	246	7	tax	tax	NOUN
iiclr-18282	246	8	information	information	NOUN
iiclr-18282	246	9	exchange	exchange	NOUN
iiclr-18282	246	10	agreement	agreement	NOUN
iiclr-18282	246	11	:	:	PUNCT
iiclr-18282	246	12	a	a	DET
iiclr-18282	246	13	potent	potent	ADJ
iiclr-18282	246	14	weapon	weapon	NOUN
iiclr-18282	246	15	against	against	ADP
iiclr-18282	246	16	u.s	u.s	PROPN
iiclr-18282	246	17	.	.	PROPN
iiclr-18282	246	18	tax	tax	NOUN
iiclr-18282	246	19	fraud	fraud	NOUN
iiclr-18282	246	20	?	?	PUNCT
iiclr-18282	246	21	,	,	PUNCT
iiclr-18282	246	22	4	4	NUM
iiclr-18282	246	23	hous	hous	ADJ
iiclr-18282	246	24	.	.	PUNCT
iiclr-18282	247	1	bus	bus	NOUN
iiclr-18282	247	2	.	.	PUNCT
iiclr-18282	247	3	&	&	CCONJ
iiclr-18282	247	4	tax	tax	PROPN
iiclr-18282	247	5	l.j	l.j	PROPN
iiclr-18282	247	6	.	.	PROPN
iiclr-18282	247	7	231	231	NUM
iiclr-18282	247	8	,	,	PUNCT
iiclr-18282	247	9	237	237	NUM
iiclr-18282	247	10	(	(	PUNCT
iiclr-18282	247	11	2004	2004	NUM
iiclr-18282	247	12	)	)	PUNCT
iiclr-18282	247	13	(	(	PUNCT
iiclr-18282	247	14	citing	cite	VERB
iiclr-18282	247	15	w.	w.	PROPN
iiclr-18282	247	16	warren	warren	PROPN
iiclr-18282	247	17	crowdus	crowdus	PROPN
iiclr-18282	247	18	,	,	PUNCT
iiclr-18282	247	19	u.s	u.s	PROPN
iiclr-18282	247	20	.	.	PROPN
iiclr-18282	247	21	switzerland	switzerland	PROPN
iiclr-18282	247	22	sign	sign	PROPN
iiclr-18282	247	23	income	income	PROPN
iiclr-18282	247	24	tax	tax	NOUN
iiclr-18282	247	25	treaty	treaty	NOUN
iiclr-18282	247	26	,	,	PUNCT
iiclr-18282	247	27	13	13	NUM
iiclr-18282	247	28	tax	tax	NOUN
iiclr-18282	247	29	notes	note	NOUN
iiclr-18282	247	30	int’l	int’l	ADJ
iiclr-18282	247	31	1983	1983	NUM
iiclr-18282	247	32	,	,	PUNCT
iiclr-18282	247	33	199192	199192	NUM
iiclr-18282	247	34	(	(	PUNCT
iiclr-18282	247	35	1996	1996	NUM
iiclr-18282	247	36	)	)	PUNCT
iiclr-18282	247	37	)	)	PUNCT
iiclr-18282	247	38	.	.	PUNCT
iiclr-18282	248	1	81	81	NUM
iiclr-18282	248	2	.	.	PUNCT
iiclr-18282	249	1	in	in	ADP
iiclr-18282	249	2	switzerland	switzerland	PROPN
iiclr-18282	249	3	,	,	PUNCT
iiclr-18282	249	4	tax	tax	NOUN
iiclr-18282	249	5	fraud	fraud	NOUN
iiclr-18282	249	6	is	be	AUX
iiclr-18282	249	7	defined	define	VERB
iiclr-18282	249	8	very	very	ADV
iiclr-18282	249	9	narrowly	narrowly	ADV
iiclr-18282	249	10	and	and	CCONJ
iiclr-18282	249	11	can	can	AUX
iiclr-18282	249	12	be	be	AUX
iiclr-18282	249	13	achieved	achieve	VERB
iiclr-18282	249	14	one	one	NUM
iiclr-18282	249	15	of	of	ADP
iiclr-18282	249	16	two	two	NUM
iiclr-18282	249	17	ways	way	NOUN
iiclr-18282	249	18	:	:	PUNCT
iiclr-18282	249	19	either	either	CCONJ
iiclr-18282	249	20	by	by	ADP
iiclr-18282	249	21	using	use	VERB
iiclr-18282	249	22	falsified	falsified	ADJ
iiclr-18282	249	23	documents	document	NOUN
iiclr-18282	249	24	(	(	PUNCT
iiclr-18282	249	25	other	other	ADJ
iiclr-18282	249	26	than	than	ADP
iiclr-18282	249	27	the	the	DET
iiclr-18282	249	28	tax	tax	NOUN
iiclr-18282	249	29	return	return	NOUN
iiclr-18282	249	30	)	)	PUNCT
iiclr-18282	249	31	to	to	PART
iiclr-18282	249	32	deceive	deceive	VERB
iiclr-18282	249	33	,	,	PUNCT
iiclr-18282	249	34	or	or	CCONJ
iiclr-18282	249	35	without	without	ADP
iiclr-18282	249	36	those	those	DET
iiclr-18282	249	37	documents	document	NOUN
iiclr-18282	249	38	,	,	PUNCT
iiclr-18282	249	39	by	by	ADP
iiclr-18282	249	40	willfully	willfully	ADV
iiclr-18282	249	41	deceiving	deceive	VERB
iiclr-18282	249	42	to	to	PART
iiclr-18282	249	43	evade	evade	VERB
iiclr-18282	249	44	taxes	taxis	NOUN
iiclr-18282	249	45	.	.	PUNCT
iiclr-18282	250	1	jense	jense	NOUN
iiclr-18282	250	2	,	,	PUNCT
iiclr-18282	250	3	supra	supra	PROPN
iiclr-18282	250	4	note	note	NOUN
iiclr-18282	250	5	30	30	NUM
iiclr-18282	250	6	,	,	PUNCT
iiclr-18282	250	7	at	at	ADP
iiclr-18282	250	8	1833	1833	NUM
iiclr-18282	250	9	.	.	PUNCT
iiclr-18282	251	1	without	without	ADP
iiclr-18282	251	2	meeting	meet	VERB
iiclr-18282	251	3	either	either	PRON
iiclr-18282	251	4	of	of	ADP
iiclr-18282	251	5	these	these	DET
iiclr-18282	251	6	standards	standard	NOUN
iiclr-18282	251	7	,	,	PUNCT
iiclr-18282	251	8	the	the	DET
iiclr-18282	251	9	conduct	conduct	NOUN
iiclr-18282	251	10	will	will	AUX
iiclr-18282	251	11	fall	fall	VERB
iiclr-18282	251	12	short	short	ADV
iiclr-18282	251	13	of	of	ADP
iiclr-18282	251	14	“	"	PUNCT
iiclr-18282	251	15	tax	tax	NOUN
iiclr-18282	251	16	fraud	fraud	NOUN
iiclr-18282	251	17	”	"	PUNCT
iiclr-18282	251	18	under	under	ADP
iiclr-18282	251	19	swiss	swiss	ADJ
iiclr-18282	251	20	domestic	domestic	ADJ
iiclr-18282	251	21	law	law	NOUN
iiclr-18282	251	22	,	,	PUNCT
iiclr-18282	251	23	and	and	CCONJ
iiclr-18282	251	24	thus	thus	ADV
iiclr-18282	251	25	forecloses	foreclose	VERB
iiclr-18282	251	26	one	one	NUM
iiclr-18282	251	27	of	of	ADP
iiclr-18282	251	28	the	the	DET
iiclr-18282	251	29	two	two	NUM
iiclr-18282	251	30	-	-	PUNCT
iiclr-18282	251	31	pronged	pronged	ADJ
iiclr-18282	251	32	approaches	approach	NOUN
iiclr-18282	251	33	.	.	PUNCT
iiclr-18282	252	1	jense	jense	NOUN
iiclr-18282	252	2	,	,	PUNCT
iiclr-18282	252	3	supra	supra	PROPN
iiclr-18282	252	4	note	note	NOUN
iiclr-18282	252	5	30	30	NUM
iiclr-18282	252	6	,	,	PUNCT
iiclr-18282	252	7	at	at	ADP
iiclr-18282	252	8	1833	1833	NUM
iiclr-18282	252	9	.	.	PUNCT
iiclr-18282	253	1	furthermore	furthermore	ADV
iiclr-18282	253	2	,	,	PUNCT
iiclr-18282	253	3	the	the	DET
iiclr-18282	253	4	1996	1996	NUM
iiclr-18282	253	5	convention	convention	NOUN
iiclr-18282	253	6	provides	provide	VERB
iiclr-18282	253	7	that	that	SCONJ
iiclr-18282	253	8	no	no	DET
iiclr-18282	253	9	“	"	PUNCT
iiclr-18282	253	10	trade	trade	NOUN
iiclr-18282	253	11	,	,	PUNCT
iiclr-18282	253	12	business	business	NOUN
iiclr-18282	253	13	,	,	PUNCT
iiclr-18282	253	14	industrial	industrial	ADJ
iiclr-18282	253	15	or	or	CCONJ
iiclr-18282	253	16	professional	professional	ADJ
iiclr-18282	253	17	secret	secret	NOUN
iiclr-18282	253	18	”	"	PUNCT
iiclr-18282	253	19	may	may	AUX
iiclr-18282	253	20	be	be	AUX
iiclr-18282	253	21	disclosed	disclose	VERB
iiclr-18282	253	22	,	,	PUNCT
iiclr-18282	253	23	and	and	CCONJ
iiclr-18282	253	24	because	because	SCONJ
iiclr-18282	253	25	in	in	ADP
iiclr-18282	253	26	switzerland	switzerland	PROPN
iiclr-18282	253	27	banking	banking	NOUN
iiclr-18282	253	28	privacy	privacy	NOUN
iiclr-18282	253	29	is	be	AUX
iiclr-18282	253	30	considered	consider	VERB
iiclr-18282	253	31	a	a	DET
iiclr-18282	253	32	professional	professional	ADJ
iiclr-18282	253	33	secret	secret	NOUN
iiclr-18282	253	34	it	it	PRON
iiclr-18282	253	35	does	do	AUX
iiclr-18282	253	36	not	not	PART
iiclr-18282	253	37	fall	fall	VERB
iiclr-18282	253	38	under	under	ADP
iiclr-18282	253	39	the	the	DET
iiclr-18282	253	40	second	second	ADJ
iiclr-18282	253	41	provision	provision	NOUN
iiclr-18282	253	42	either	either	ADV
iiclr-18282	253	43	.	.	PUNCT
iiclr-18282	254	1	jense	jense	PROPN
iiclr-18282	254	2	,	,	PUNCT
iiclr-18282	254	3	supra	supra	PROPN
iiclr-18282	254	4	note	note	NOUN
iiclr-18282	254	5	30	30	NUM
iiclr-18282	254	6	,	,	PUNCT
iiclr-18282	254	7	at	at	ADP
iiclr-18282	254	8	1833	1833	NUM
iiclr-18282	254	9	.	.	PUNCT
iiclr-18282	255	1	so	so	ADV
iiclr-18282	255	2	while	while	SCONJ
iiclr-18282	255	3	the	the	DET
iiclr-18282	255	4	two	two	NUM
iiclr-18282	255	5	-	-	PUNCT
iiclr-18282	255	6	pronged	pronged	ADJ
iiclr-18282	255	7	approach	approach	NOUN
iiclr-18282	255	8	towards	towards	ADP
iiclr-18282	255	9	reigning	reign	VERB
iiclr-18282	255	10	in	in	ADP
iiclr-18282	255	11	“	"	PUNCT
iiclr-18282	255	12	tax	tax	NOUN
iiclr-18282	255	13	fraud	fraud	NOUN
iiclr-18282	255	14	”	"	PUNCT
iiclr-18282	255	15	appears	appear	VERB
iiclr-18282	255	16	beneficial	beneficial	ADJ
iiclr-18282	255	17	,	,	PUNCT
iiclr-18282	255	18	a	a	DET
iiclr-18282	255	19	deeper	deep	ADJ
iiclr-18282	255	20	look	look	NOUN
iiclr-18282	255	21	shows	show	VERB
iiclr-18282	255	22	the	the	DET
iiclr-18282	255	23	problems	problem	NOUN
iiclr-18282	255	24	with	with	ADP
iiclr-18282	255	25	the	the	DET
iiclr-18282	255	26	system	system	NOUN
iiclr-18282	255	27	.	.	PUNCT
iiclr-18282	256	1	jense	jense	NOUN
iiclr-18282	256	2	,	,	PUNCT
iiclr-18282	256	3	supra	supra	PROPN
iiclr-18282	256	4	note	note	NOUN
iiclr-18282	256	5	30	30	NUM
iiclr-18282	256	6	,	,	PUNCT
iiclr-18282	256	7	at	at	ADP
iiclr-18282	256	8	1833	1833	NUM
iiclr-18282	256	9	.	.	PUNCT
iiclr-18282	257	1	82	82	NUM
iiclr-18282	257	2	.	.	PUNCT
iiclr-18282	257	3	jense	jense	PROPN
iiclr-18282	257	4	,	,	PUNCT
iiclr-18282	257	5	supra	supra	PROPN
iiclr-18282	257	6	note	note	NOUN
iiclr-18282	257	7	30	30	NUM
iiclr-18282	257	8	,	,	PUNCT
iiclr-18282	257	9	at	at	ADP
iiclr-18282	257	10	1833	1833	NUM
iiclr-18282	257	11	.	.	PUNCT
iiclr-18282	258	1	83	83	NUM
iiclr-18282	258	2	.	.	X
iiclr-18282	258	3	2003	2003	NUM
iiclr-18282	258	4	agreement	agreement	NOUN
iiclr-18282	258	5	,	,	PUNCT
iiclr-18282	258	6	supra	supra	PROPN
iiclr-18282	258	7	note	note	PROPN
iiclr-18282	258	8	72	72	NUM
iiclr-18282	258	9	;	;	PUNCT
iiclr-18282	258	10	2009	2009	NUM
iiclr-18282	258	11	amendment	amendment	NOUN
iiclr-18282	258	12	,	,	PUNCT
iiclr-18282	258	13	supra	supra	PROPN
iiclr-18282	258	14	note	note	NOUN
iiclr-18282	258	15	72	72	NUM
iiclr-18282	258	16	.	.	PUNCT
iiclr-18282	258	17	84	84	NUM
iiclr-18282	258	18	.	.	PUNCT
iiclr-18282	259	1	press	press	NOUN
iiclr-18282	259	2	release	release	NOUN
iiclr-18282	259	3	,	,	PUNCT
iiclr-18282	259	4	us	us	PROPN
iiclr-18282	259	5	dep’t	dep’t	NOUN
iiclr-18282	259	6	of	of	ADP
iiclr-18282	259	7	the	the	DET
iiclr-18282	259	8	treasury	treasury	NOUN
iiclr-18282	259	9	,	,	PUNCT
iiclr-18282	259	10	treasury	treasury	PROPN
iiclr-18282	259	11	announces	announce	VERB
iiclr-18282	259	12	mutual	mutual	ADJ
iiclr-18282	259	13	agreement	agreement	NOUN
iiclr-18282	259	14	with	with	ADP
iiclr-18282	259	15	switzerland	switzerland	PROPN
iiclr-18282	259	16	regarding	regard	VERB
iiclr-18282	259	17	tax	tax	NOUN
iiclr-18282	259	18	information	information	NOUN
iiclr-18282	259	19	exchange	exchange	NOUN
iiclr-18282	259	20	(	(	PUNCT
iiclr-18282	259	21	jan	jan	PROPN
iiclr-18282	259	22	.	.	PROPN
iiclr-18282	259	23	24	24	NUM
iiclr-18282	259	24	,	,	PUNCT
iiclr-18282	259	25	2003	2003	NUM
iiclr-18282	259	26	)	)	PUNCT
iiclr-18282	259	27	,	,	PUNCT
iiclr-18282	259	28	archived	archive	VERB
iiclr-18282	259	29	at	at	ADP
iiclr-18282	259	30	http://perma.cc/8pf3-amkf	http://perma.cc/8pf3-amkf	PROPN
iiclr-18282	259	31	.	.	PUNCT
iiclr-18282	259	32	85	85	NUM
iiclr-18282	259	33	.	.	PUNCT
iiclr-18282	259	34	2003	2003	NUM
iiclr-18282	259	35	agreement	agreement	NOUN
iiclr-18282	259	36	,	,	PUNCT
iiclr-18282	259	37	supra	supra	PROPN
iiclr-18282	259	38	note	note	PROPN
iiclr-18282	259	39	72	72	NUM
iiclr-18282	259	40	,	,	PUNCT
iiclr-18282	259	41	par	par	NOUN
iiclr-18282	259	42	.	.	PUNCT
iiclr-18282	260	1	4	4	X
iiclr-18282	260	2	.	.	NUM
iiclr-18282	260	3	2014	2014	NUM
iiclr-18282	260	4	]	]	X
iiclr-18282	260	5	foreign	foreign	ADJ
iiclr-18282	260	6	account	account	NOUN
iiclr-18282	260	7	tax	tax	NOUN
iiclr-18282	260	8	compliance	compliance	NOUN
iiclr-18282	260	9	act	act	NOUN
iiclr-18282	260	10	739	739	NUM
iiclr-18282	260	11	hypotheticals.86	hypotheticals.86	NOUN
iiclr-18282	260	12	commentators	commentator	NOUN
iiclr-18282	260	13	were	be	AUX
iiclr-18282	260	14	optimistic	optimistic	ADJ
iiclr-18282	260	15	that	that	SCONJ
iiclr-18282	260	16	this	this	DET
iiclr-18282	260	17	agreement	agreement	NOUN
iiclr-18282	260	18	would	would	AUX
iiclr-18282	260	19	result	result	VERB
iiclr-18282	260	20	in	in	ADP
iiclr-18282	260	21	a	a	DET
iiclr-18282	260	22	change,87	change,87	NOUN
iiclr-18282	260	23	heralding	herald	VERB
iiclr-18282	260	24	the	the	DET
iiclr-18282	260	25	agreement	agreement	NOUN
iiclr-18282	260	26	as	as	ADP
iiclr-18282	260	27	“	"	PUNCT
iiclr-18282	260	28	an	an	DET
iiclr-18282	260	29	easing	easing	NOUN
iiclr-18282	260	30	of	of	ADP
iiclr-18282	260	31	swiss	swiss	ADJ
iiclr-18282	260	32	banking	banking	NOUN
iiclr-18282	260	33	secrecy	secrecy	NOUN
iiclr-18282	260	34	laws	law	NOUN
iiclr-18282	260	35	with	with	ADP
iiclr-18282	260	36	respect	respect	NOUN
iiclr-18282	260	37	to	to	ADP
iiclr-18282	260	38	fraud	fraud	NOUN
iiclr-18282	260	39	committed	commit	VERB
iiclr-18282	260	40	by	by	ADP
iiclr-18282	260	41	us	us	PROPN
iiclr-18282	260	42	persons	person	NOUN
iiclr-18282	260	43	.	.	PUNCT
iiclr-18282	261	1	”88	”88	ADJ
iiclr-18282	261	2	the	the	DET
iiclr-18282	261	3	optimism	optimism	NOUN
iiclr-18282	261	4	regarding	regard	VERB
iiclr-18282	261	5	the	the	DET
iiclr-18282	261	6	2003	2003	NUM
iiclr-18282	261	7	agreement	agreement	NOUN
iiclr-18282	261	8	’s	’s	PART
iiclr-18282	261	9	effectiveness	effectiveness	NOUN
iiclr-18282	261	10	did	do	AUX
iiclr-18282	261	11	not	not	PART
iiclr-18282	261	12	survive	survive	VERB
iiclr-18282	261	13	long	long	ADV
iiclr-18282	261	14	.	.	PUNCT
iiclr-18282	262	1	in	in	ADP
iiclr-18282	262	2	2008	2008	NUM
iiclr-18282	262	3	,	,	PUNCT
iiclr-18282	262	4	bradley	bradley	PROPN
iiclr-18282	262	5	birkenfeld	birkenfeld	PROPN
iiclr-18282	262	6	,	,	PUNCT
iiclr-18282	262	7	an	an	DET
iiclr-18282	262	8	american	american	ADJ
iiclr-18282	262	9	citizen	citizen	NOUN
iiclr-18282	262	10	and	and	CCONJ
iiclr-18282	262	11	a	a	DET
iiclr-18282	262	12	director	director	NOUN
iiclr-18282	262	13	of	of	ADP
iiclr-18282	262	14	the	the	DET
iiclr-18282	262	15	united	united	PROPN
iiclr-18282	262	16	bank	bank	PROPN
iiclr-18282	262	17	of	of	ADP
iiclr-18282	262	18	switzerland	switzerland	PROPN
iiclr-18282	262	19	(	(	PUNCT
iiclr-18282	262	20	ubs	ubs	PROPN
iiclr-18282	262	21	)	)	PUNCT
iiclr-18282	262	22	,	,	PUNCT
iiclr-18282	262	23	pleaded	plead	VERB
iiclr-18282	262	24	guilty	guilty	ADJ
iiclr-18282	262	25	to	to	ADP
iiclr-18282	262	26	aiding	aid	VERB
iiclr-18282	262	27	in	in	ADP
iiclr-18282	262	28	the	the	DET
iiclr-18282	262	29	evasion	evasion	NOUN
iiclr-18282	262	30	of	of	ADP
iiclr-18282	262	31	taxes.89	taxes.89	NOUN
iiclr-18282	262	32	at	at	ADP
iiclr-18282	262	33	the	the	DET
iiclr-18282	262	34	time	time	NOUN
iiclr-18282	262	35	,	,	PUNCT
iiclr-18282	262	36	it	it	PRON
iiclr-18282	262	37	was	be	AUX
iiclr-18282	262	38	estimated	estimate	VERB
iiclr-18282	262	39	that	that	SCONJ
iiclr-18282	262	40	us	us	PROPN
iiclr-18282	262	41	clients	client	NOUN
iiclr-18282	262	42	held	hold	VERB
iiclr-18282	262	43	about	about	ADV
iiclr-18282	262	44	$	$	SYM
iiclr-18282	262	45	18	18	NUM
iiclr-18282	262	46	to	to	PART
iiclr-18282	262	47	$	$	SYM
iiclr-18282	262	48	20	20	NUM
iiclr-18282	262	49	billion	billion	NUM
iiclr-18282	262	50	in	in	ADP
iiclr-18282	262	51	assets	asset	NOUN
iiclr-18282	262	52	at	at	ADP
iiclr-18282	262	53	ubs,90	ubs,90	NOUN
iiclr-18282	262	54	which	which	PRON
iiclr-18282	262	55	is	be	AUX
iiclr-18282	262	56	one	one	NUM
iiclr-18282	262	57	of	of	ADP
iiclr-18282	262	58	the	the	DET
iiclr-18282	262	59	largest	large	ADJ
iiclr-18282	262	60	financial	financial	ADJ
iiclr-18282	262	61	institutions	institution	NOUN
iiclr-18282	262	62	in	in	ADP
iiclr-18282	262	63	the	the	DET
iiclr-18282	262	64	world.91	world.91	PROPN
iiclr-18282	262	65	mr	mr	PROPN
iiclr-18282	262	66	.	.	PROPN
iiclr-18282	262	67	birkenfeld	birkenfeld	PROPN
iiclr-18282	262	68	’s	’s	PART
iiclr-18282	262	69	startling	startling	ADJ
iiclr-18282	262	70	testimony	testimony	NOUN
iiclr-18282	262	71	elaborated	elaborate	VERB
iiclr-18282	262	72	the	the	DET
iiclr-18282	262	73	extent	extent	NOUN
iiclr-18282	262	74	to	to	PART
iiclr-18282	262	75	which	which	PRON
iiclr-18282	262	76	ubs	ubs	PROPN
iiclr-18282	262	77	aided	aid	VERB
iiclr-18282	262	78	us	we	PRON
iiclr-18282	262	79	citizens	citizen	NOUN
iiclr-18282	262	80	in	in	ADP
iiclr-18282	262	81	evading	evade	VERB
iiclr-18282	262	82	taxes	taxis	NOUN
iiclr-18282	262	83	,	,	PUNCT
iiclr-18282	262	84	such	such	ADJ
iiclr-18282	262	85	as	as	ADP
iiclr-18282	262	86	smuggling	smuggling	NOUN
iiclr-18282	262	87	diamonds	diamond	NOUN
iiclr-18282	262	88	into	into	ADP
iiclr-18282	262	89	the	the	DET
iiclr-18282	262	90	united	united	PROPN
iiclr-18282	262	91	states	states	PROPN
iiclr-18282	262	92	in	in	ADP
iiclr-18282	262	93	a	a	DET
iiclr-18282	262	94	tube	tube	NOUN
iiclr-18282	262	95	of	of	ADP
iiclr-18282	262	96	toothpaste.92	toothpaste.92	NOUN
iiclr-18282	262	97	in	in	ADP
iiclr-18282	262	98	addition	addition	NOUN
iiclr-18282	262	99	to	to	ADP
iiclr-18282	262	100	being	be	AUX
iiclr-18282	262	101	subject	subject	ADJ
iiclr-18282	262	102	to	to	ADP
iiclr-18282	262	103	the	the	DET
iiclr-18282	262	104	terms	term	NOUN
iiclr-18282	262	105	of	of	ADP
iiclr-18282	262	106	the	the	DET
iiclr-18282	262	107	2003	2003	NUM
iiclr-18282	262	108	agreement	agreement	NOUN
iiclr-18282	262	109	,	,	PUNCT
iiclr-18282	262	110	ubs	ubs	PROPN
iiclr-18282	262	111	had	have	AUX
iiclr-18282	262	112	also	also	ADV
iiclr-18282	262	113	taken	take	VERB
iiclr-18282	262	114	the	the	DET
iiclr-18282	262	115	additional	additional	ADJ
iiclr-18282	262	116	step	step	NOUN
iiclr-18282	262	117	of	of	ADP
iiclr-18282	262	118	entering	enter	VERB
iiclr-18282	262	119	into	into	ADP
iiclr-18282	262	120	a	a	DET
iiclr-18282	262	121	qualified	qualified	ADJ
iiclr-18282	262	122	intermediary	intermediary	NOUN
iiclr-18282	262	123	(	(	PUNCT
iiclr-18282	262	124	qi	qi	NOUN
iiclr-18282	262	125	)	)	PUNCT
iiclr-18282	262	126	agreement93	agreement93	PROPN
iiclr-18282	262	127	with	with	ADP
iiclr-18282	262	128	the	the	DET
iiclr-18282	262	129	irs	irs	PROPN
iiclr-18282	262	130	,	,	PUNCT
iiclr-18282	262	131	which	which	PRON
iiclr-18282	262	132	required	require	VERB
iiclr-18282	262	133	it	it	PRON
iiclr-18282	262	134	to	to	PART
iiclr-18282	262	135	identify	identify	VERB
iiclr-18282	262	136	and	and	CCONJ
iiclr-18282	262	137	document	document	VERB
iiclr-18282	262	138	any	any	DET
iiclr-18282	262	139	customers	customer	NOUN
iiclr-18282	262	140	who	who	PRON
iiclr-18282	262	141	held	hold	VERB
iiclr-18282	262	142	us	we	PRON
iiclr-18282	262	143	investments	investment	NOUN
iiclr-18282	262	144	or	or	CCONJ
iiclr-18282	262	145	received	receive	VERB
iiclr-18282	262	146	us	we	PRON
iiclr-18282	262	147	source	source	NOUN
iiclr-18282	262	148	income	income	NOUN
iiclr-18282	262	149	in	in	ADP
iiclr-18282	262	150	their	their	PRON
iiclr-18282	262	151	accounts.94	accounts.94	NOUN
iiclr-18282	262	152	so	so	ADV
iiclr-18282	262	153	when	when	SCONJ
iiclr-18282	262	154	mr	mr	PROPN
iiclr-18282	262	155	.	.	PROPN
iiclr-18282	262	156	birkenfeld	birkenfeld	PROPN
iiclr-18282	262	157	testified	testify	VERB
iiclr-18282	262	158	against	against	ADP
iiclr-18282	262	159	ubs	ubs	PROPN
iiclr-18282	262	160	,	,	PUNCT
iiclr-18282	262	161	the	the	DET
iiclr-18282	262	162	inability	inability	NOUN
iiclr-18282	262	163	of	of	ADP
iiclr-18282	262	164	both	both	CCONJ
iiclr-18282	262	165	the	the	DET
iiclr-18282	262	166	government	government	NOUN
iiclr-18282	262	167	-	-	PUNCT
iiclr-18282	262	168	mandated	mandate	VERB
iiclr-18282	262	169	requirements	requirement	NOUN
iiclr-18282	262	170	from	from	ADP
iiclr-18282	262	171	the	the	DET
iiclr-18282	262	172	2003	2003	NUM
iiclr-18282	262	173	agreement	agreement	NOUN
iiclr-18282	262	174	and	and	CCONJ
iiclr-18282	262	175	the	the	DET
iiclr-18282	262	176	further	further	ADJ
iiclr-18282	262	177	requirements	requirement	NOUN
iiclr-18282	262	178	of	of	ADP
iiclr-18282	262	179	the	the	DET
iiclr-18282	262	180	voluntary	voluntary	ADJ
iiclr-18282	262	181	qi	qi	NOUN
iiclr-18282	262	182	agreements	agreement	NOUN
iiclr-18282	262	183	exposed	expose	VERB
iiclr-18282	262	184	the	the	DET
iiclr-18282	262	185	considerable	considerable	ADJ
iiclr-18282	262	186	flaws	flaw	NOUN
iiclr-18282	262	187	in	in	ADP
iiclr-18282	262	188	the	the	DET
iiclr-18282	262	189	us	us	PROPN
iiclr-18282	262	190	efforts	effort	NOUN
iiclr-18282	262	191	to	to	PART
iiclr-18282	262	192	reign	reign	VERB
iiclr-18282	262	193	in	in	ADP
iiclr-18282	262	194	offshore	offshore	ADJ
iiclr-18282	262	195	accounts	account	NOUN
iiclr-18282	262	196	in	in	ADP
iiclr-18282	262	197	switzerland.95	switzerland.95	NOUN
iiclr-18282	262	198	coinciding	coincide	VERB
iiclr-18282	262	199	with	with	ADP
iiclr-18282	262	200	the	the	DET
iiclr-18282	262	201	“	"	PUNCT
iiclr-18282	262	202	great	great	ADJ
iiclr-18282	262	203	recession	recession	NOUN
iiclr-18282	262	204	,	,	PUNCT
iiclr-18282	262	205	”	"	PUNCT
iiclr-18282	262	206	the	the	DET
iiclr-18282	262	207	news	news	NOUN
iiclr-18282	262	208	of	of	ADP
iiclr-18282	262	209	the	the	DET
iiclr-18282	262	210	number	number	NOUN
iiclr-18282	262	211	of	of	ADP
iiclr-18282	262	212	wealthy	wealthy	ADJ
iiclr-18282	262	213	americans	americans	PROPN
iiclr-18282	262	214	evading	evade	VERB
iiclr-18282	262	215	taxes	taxis	NOUN
iiclr-18282	262	216	struck	strike	VERB
iiclr-18282	262	217	a	a	DET
iiclr-18282	262	218	chord	chord	NOUN
iiclr-18282	262	219	with	with	ADP
iiclr-18282	262	220	the	the	DET
iiclr-18282	262	221	american	american	ADJ
iiclr-18282	262	222	public	public	NOUN
iiclr-18282	262	223	and	and	CCONJ
iiclr-18282	262	224	produced	produce	VERB
iiclr-18282	262	225	a	a	DET
iiclr-18282	262	226	great	great	ADJ
iiclr-18282	262	227	deal	deal	NOUN
iiclr-18282	262	228	of	of	ADP
iiclr-18282	262	229	animosity.96	animosity.96	PROPN
iiclr-18282	262	230	the	the	DET
iiclr-18282	262	231	ubs	ubs	PROPN
iiclr-18282	262	232	debacle	debacle	NOUN
iiclr-18282	262	233	revealed	reveal	VERB
iiclr-18282	262	234	that	that	SCONJ
iiclr-18282	262	235	the	the	DET
iiclr-18282	262	236	promising	promising	ADJ
iiclr-18282	262	237	language	language	NOUN
iiclr-18282	262	238	in	in	ADP
iiclr-18282	262	239	the	the	DET
iiclr-18282	262	240	2003	2003	NUM
iiclr-18282	262	241	agreement	agreement	NOUN
iiclr-18282	262	242	still	still	ADV
iiclr-18282	262	243	suffered	suffer	VERB
iiclr-18282	262	244	from	from	ADP
iiclr-18282	262	245	the	the	DET
iiclr-18282	262	246	debilitating	debilitate	VERB
iiclr-18282	262	247	effects	effect	NOUN
iiclr-18282	262	248	of	of	ADP
iiclr-18282	262	249	switzerland	switzerland	PROPN
iiclr-18282	262	250	’s	’s	PART
iiclr-18282	262	251	strong	strong	ADJ
iiclr-18282	262	252	banking	banking	NOUN
iiclr-18282	262	253	privacy	privacy	NOUN
iiclr-18282	262	254	laws	law	NOUN
iiclr-18282	262	255	.	.	PUNCT
iiclr-18282	263	1	the	the	DET
iiclr-18282	263	2	main	main	ADJ
iiclr-18282	263	3	failing	fail	VERB
iiclr-18282	263	4	elements	element	NOUN
iiclr-18282	263	5	of	of	ADP
iiclr-18282	263	6	the	the	DET
iiclr-18282	263	7	2003	2003	NUM
iiclr-18282	263	8	86	86	NUM
iiclr-18282	263	9	.	.	PUNCT
iiclr-18282	263	10	2003	2003	NUM
iiclr-18282	263	11	agreement	agreement	NOUN
iiclr-18282	263	12	,	,	PUNCT
iiclr-18282	263	13	supra	supra	PROPN
iiclr-18282	263	14	note	note	PROPN
iiclr-18282	263	15	72	72	NUM
iiclr-18282	263	16	,	,	PUNCT
iiclr-18282	263	17	par	par	NOUN
iiclr-18282	263	18	.	.	PUNCT
iiclr-18282	264	1	4	4	X
iiclr-18282	264	2	.	.	X
iiclr-18282	264	3	87	87	NUM
iiclr-18282	264	4	.	.	PUNCT
iiclr-18282	265	1	jense	jense	PROPN
iiclr-18282	265	2	,	,	PUNCT
iiclr-18282	265	3	supra	supra	PROPN
iiclr-18282	265	4	note	note	NOUN
iiclr-18282	265	5	30	30	NUM
iiclr-18282	265	6	,	,	PUNCT
iiclr-18282	265	7	at	at	ADP
iiclr-18282	265	8	1832	1832	NUM
iiclr-18282	265	9	.	.	PUNCT
iiclr-18282	266	1	88	88	NUM
iiclr-18282	266	2	.	.	PUNCT
iiclr-18282	266	3	cantley	cantley	PROPN
iiclr-18282	266	4	,	,	PUNCT
iiclr-18282	266	5	supra	supra	PROPN
iiclr-18282	266	6	note	note	PROPN
iiclr-18282	266	7	80	80	NUM
iiclr-18282	266	8	,	,	PUNCT
iiclr-18282	266	9	at	at	ADP
iiclr-18282	266	10	253	253	NUM
iiclr-18282	266	11	.	.	PUNCT
iiclr-18282	266	12	89	89	NUM
iiclr-18282	266	13	.	.	PUNCT
iiclr-18282	267	1	lynnley	lynnley	PROPN
iiclr-18282	267	2	browning	browning	PROPN
iiclr-18282	267	3	,	,	PUNCT
iiclr-18282	267	4	ex	ex	PROPN
iiclr-18282	267	5	-	-	ADJ
iiclr-18282	267	6	ubs	ubs	ADJ
iiclr-18282	267	7	banker	banker	NOUN
iiclr-18282	267	8	pleads	plead	VERB
iiclr-18282	267	9	guilty	guilty	ADJ
iiclr-18282	267	10	in	in	ADP
iiclr-18282	267	11	tax	tax	NOUN
iiclr-18282	267	12	evasion	evasion	NOUN
iiclr-18282	267	13	,	,	PUNCT
iiclr-18282	267	14	n.y	n.y	PROPN
iiclr-18282	267	15	.	.	PROPN
iiclr-18282	267	16	times	times	PROPN
iiclr-18282	267	17	(	(	PUNCT
iiclr-18282	267	18	june	june	PROPN
iiclr-18282	267	19	20	20	NUM
iiclr-18282	267	20	,	,	PUNCT
iiclr-18282	267	21	2008	2008	NUM
iiclr-18282	267	22	)	)	PUNCT
iiclr-18282	267	23	,	,	PUNCT
iiclr-18282	267	24	http://www.nytimes.com/2008/06/20/business/20tax.html	http://www.nytimes.com/2008/06/20/business/20tax.html	PROPN
iiclr-18282	267	25	,	,	PUNCT
iiclr-18282	267	26	archived	archive	VERB
iiclr-18282	267	27	at	at	ADP
iiclr-18282	267	28	http://perma.cc/b74e-px5	http://perma.cc/b74e-px5	PROPN
iiclr-18282	267	29	g.	g.	NOUN
iiclr-18282	267	30	90	90	NUM
iiclr-18282	267	31	.	.	PUNCT
iiclr-18282	268	1	kocieniewski	kocieniewski	PROPN
iiclr-18282	268	2	,	,	PUNCT
iiclr-18282	268	3	supra	supra	PROPN
iiclr-18282	268	4	note	note	PROPN
iiclr-18282	268	5	15	15	NUM
iiclr-18282	268	6	.	.	NOUN
iiclr-18282	268	7	91	91	NUM
iiclr-18282	268	8	.	.	PUNCT
iiclr-18282	269	1	us	we	PRON
iiclr-18282	269	2	senate	senate	PROPN
iiclr-18282	269	3	permanent	permanent	ADJ
iiclr-18282	269	4	subcomm	subcomm	NOUN
iiclr-18282	269	5	.	.	PUNCT
iiclr-18282	270	1	on	on	ADP
iiclr-18282	270	2	investigations	investigation	NOUN
iiclr-18282	270	3	,	,	PUNCT
iiclr-18282	270	4	tax	tax	NOUN
iiclr-18282	270	5	haven	haven	NOUN
iiclr-18282	270	6	banks	bank	NOUN
iiclr-18282	270	7	and	and	CCONJ
iiclr-18282	270	8	u.s	u.s	PROPN
iiclr-18282	270	9	.	.	PROPN
iiclr-18282	270	10	tax	tax	NOUN
iiclr-18282	270	11	compliance	compliance	NOUN
iiclr-18282	270	12	2	2	NUM
iiclr-18282	270	13	(	(	PUNCT
iiclr-18282	270	14	2008	2008	NUM
iiclr-18282	270	15	)	)	PUNCT
iiclr-18282	270	16	.	.	PUNCT
iiclr-18282	271	1	92	92	NUM
iiclr-18282	271	2	.	.	PUNCT
iiclr-18282	272	1	kocieniewski	kocieniewski	PROPN
iiclr-18282	272	2	,	,	PUNCT
iiclr-18282	272	3	supra	supra	PROPN
iiclr-18282	272	4	note	note	PROPN
iiclr-18282	272	5	15	15	NUM
iiclr-18282	272	6	.	.	PUNCT
iiclr-18282	272	7	93	93	NUM
iiclr-18282	272	8	.	.	PUNCT
iiclr-18282	273	1	agreements	agreement	NOUN
iiclr-18282	273	2	are	be	AUX
iiclr-18282	273	3	entered	enter	VERB
iiclr-18282	273	4	into	into	ADP
iiclr-18282	273	5	with	with	ADP
iiclr-18282	273	6	the	the	DET
iiclr-18282	273	7	irs	irs	PROPN
iiclr-18282	273	8	to	to	PART
iiclr-18282	273	9	“	"	PUNCT
iiclr-18282	273	10	simplify	simplify	VERB
iiclr-18282	273	11	withholding	withholding	NOUN
iiclr-18282	273	12	and	and	CCONJ
iiclr-18282	273	13	reporting	report	VERB
iiclr-18282	273	14	obligations	obligation	NOUN
iiclr-18282	273	15	for	for	ADP
iiclr-18282	273	16	payments	payment	NOUN
iiclr-18282	273	17	of	of	ADP
iiclr-18282	273	18	income	income	NOUN
iiclr-18282	273	19	made	make	VERB
iiclr-18282	273	20	to	to	ADP
iiclr-18282	273	21	an	an	DET
iiclr-18282	273	22	account	account	NOUN
iiclr-18282	273	23	holder	holder	NOUN
iiclr-18282	273	24	through	through	ADP
iiclr-18282	273	25	one	one	NUM
iiclr-18282	273	26	or	or	CCONJ
iiclr-18282	273	27	more	more	ADJ
iiclr-18282	273	28	foreign	foreign	ADJ
iiclr-18282	273	29	intermediaries	intermediary	NOUN
iiclr-18282	273	30	.	.	PUNCT
iiclr-18282	273	31	”	"	PUNCT
iiclr-18282	274	1	i.r.s	i.r.s	PROPN
iiclr-18282	274	2	.	.	PUNCT
iiclr-18282	274	3	rev	rev	PROPN
iiclr-18282	274	4	.	.	PROPN
iiclr-18282	274	5	proc	proc	PROPN
iiclr-18282	274	6	.	.	PUNCT
iiclr-18282	275	1	2000	2000	NUM
iiclr-18282	275	2	-	-	SYM
iiclr-18282	275	3	12	12	NUM
iiclr-18282	275	4	s.	s.	PROPN
iiclr-18282	275	5	1(01	1(01	NUM
iiclr-18282	275	6	)	)	PUNCT
iiclr-18282	275	7	,	,	PUNCT
iiclr-18282	275	8	archived	archive	VERB
iiclr-18282	275	9	at	at	ADP
iiclr-18282	275	10	http://perma.cc/6bkh7tst	http://perma.cc/6bkh7tst	NUM
iiclr-18282	275	11	.	.	PUNCT
iiclr-18282	276	1	94	94	NUM
iiclr-18282	276	2	.	.	PUNCT
iiclr-18282	277	1	staff	staff	NOUN
iiclr-18282	277	2	of	of	ADP
iiclr-18282	277	3	the	the	DET
iiclr-18282	277	4	joint	joint	ADJ
iiclr-18282	277	5	comm	comm	NOUN
iiclr-18282	277	6	.	.	PUNCT
iiclr-18282	278	1	on	on	ADP
iiclr-18282	278	2	taxation	taxation	NOUN
iiclr-18282	278	3	,	,	PUNCT
iiclr-18282	278	4	tax	tax	NOUN
iiclr-18282	278	5	compliance	compliance	NOUN
iiclr-18282	278	6	and	and	CCONJ
iiclr-18282	278	7	enforcement	enforcement	NOUN
iiclr-18282	278	8	issues	issue	NOUN
iiclr-18282	278	9	with	with	ADP
iiclr-18282	278	10	respect	respect	NOUN
iiclr-18282	278	11	to	to	ADP
iiclr-18282	278	12	offshore	offshore	ADJ
iiclr-18282	278	13	accounts	account	NOUN
iiclr-18282	278	14	and	and	CCONJ
iiclr-18282	278	15	entities	entity	NOUN
iiclr-18282	278	16	31	31	NUM
iiclr-18282	278	17	-	-	SYM
iiclr-18282	278	18	33	33	NUM
iiclr-18282	278	19	(	(	PUNCT
iiclr-18282	278	20	2009	2009	NUM
iiclr-18282	278	21	)	)	PUNCT
iiclr-18282	278	22	;	;	PUNCT
iiclr-18282	278	23	tax	tax	NOUN
iiclr-18282	278	24	compliance	compliance	NOUN
iiclr-18282	278	25	:	:	PUNCT
iiclr-18282	278	26	offshore	offshore	ADJ
iiclr-18282	278	27	financial	financial	ADJ
iiclr-18282	278	28	activity	activity	NOUN
iiclr-18282	278	29	creates	create	VERB
iiclr-18282	278	30	enforcement	enforcement	NOUN
iiclr-18282	278	31	issues	issue	NOUN
iiclr-18282	278	32	for	for	ADP
iiclr-18282	278	33	irs	irs	PROPN
iiclr-18282	278	34	:	:	PUNCT
iiclr-18282	278	35	testimony	testimony	NOUN
iiclr-18282	278	36	before	before	ADP
iiclr-18282	278	37	the	the	DET
iiclr-18282	278	38	subcomm	subcomm	NOUN
iiclr-18282	278	39	.	.	PUNCT
iiclr-18282	279	1	on	on	ADP
iiclr-18282	279	2	fin	fin	PROPN
iiclr-18282	279	3	.	.	PUNCT
iiclr-18282	279	4	,	,	PUNCT
iiclr-18282	279	5	111th	111th	ADJ
iiclr-18282	279	6	cong	cong	NOUN
iiclr-18282	279	7	.	.	PUNCT
iiclr-18282	280	1	1	1	NUM
iiclr-18282	280	2	(	(	PUNCT
iiclr-18282	280	3	2009	2009	NUM
iiclr-18282	280	4	)	)	PUNCT
iiclr-18282	280	5	(	(	PUNCT
iiclr-18282	280	6	statement	statement	NOUN
iiclr-18282	280	7	of	of	ADP
iiclr-18282	280	8	michael	michael	PROPN
iiclr-18282	280	9	brostek	brostek	PROPN
iiclr-18282	280	10	,	,	PUNCT
iiclr-18282	280	11	dir	dir	PROPN
iiclr-18282	280	12	.	.	PUNCT
iiclr-18282	281	1	strategic	strategic	ADJ
iiclr-18282	281	2	issues	issue	NOUN
iiclr-18282	281	3	team	team	NOUN
iiclr-18282	281	4	)	)	PUNCT
iiclr-18282	281	5	.	.	PUNCT
iiclr-18282	282	1	95	95	NUM
iiclr-18282	282	2	.	.	PUNCT
iiclr-18282	283	1	jense	jense	PROPN
iiclr-18282	283	2	,	,	PUNCT
iiclr-18282	283	3	supra	supra	PROPN
iiclr-18282	283	4	note	note	NOUN
iiclr-18282	283	5	30	30	NUM
iiclr-18282	283	6	,	,	PUNCT
iiclr-18282	283	7	at	at	ADP
iiclr-18282	283	8	1833	1833	NUM
iiclr-18282	283	9	.	.	PUNCT
iiclr-18282	284	1	96	96	NUM
iiclr-18282	284	2	.	.	PUNCT
iiclr-18282	285	1	press	press	NOUN
iiclr-18282	285	2	release	release	NOUN
iiclr-18282	285	3	,	,	PUNCT
iiclr-18282	285	4	office	office	NOUN
iiclr-18282	285	5	of	of	ADP
iiclr-18282	285	6	senator	senator	PROPN
iiclr-18282	285	7	carl	carl	PROPN
iiclr-18282	285	8	levin	levin	PROPN
iiclr-18282	285	9	,	,	PUNCT
iiclr-18282	285	10	supra	supra	PROPN
iiclr-18282	285	11	note	note	NOUN
iiclr-18282	285	12	19	19	NUM
iiclr-18282	285	13	.	.	NOUN
iiclr-18282	285	14	740	740	NUM
iiclr-18282	285	15	ind	ind	NOUN
iiclr-18282	285	16	.	.	PUNCT
iiclr-18282	286	1	int’l	int’l	NUM
iiclr-18282	286	2	&	&	CCONJ
iiclr-18282	286	3	comp	comp	PROPN
iiclr-18282	286	4	.	.	PUNCT
iiclr-18282	287	1	l.	l.	PROPN
iiclr-18282	287	2	rev	rev	PROPN
iiclr-18282	287	3	.	.	PUNCT
iiclr-18282	288	1	[	[	X
iiclr-18282	288	2	vol	vol	NOUN
iiclr-18282	288	3	.	.	PUNCT
iiclr-18282	289	1	24:3	24:3	NUM
iiclr-18282	289	2	agreement	agreement	NOUN
iiclr-18282	289	3	are	be	AUX
iiclr-18282	289	4	that	that	SCONJ
iiclr-18282	289	5	it	it	PRON
iiclr-18282	289	6	still	still	ADV
iiclr-18282	289	7	excludes	exclude	VERB
iiclr-18282	289	8	tax	tax	NOUN
iiclr-18282	289	9	evasion	evasion	NOUN
iiclr-18282	289	10	short	short	ADJ
iiclr-18282	289	11	of	of	ADP
iiclr-18282	289	12	“	"	PUNCT
iiclr-18282	289	13	tax	tax	NOUN
iiclr-18282	289	14	fraud”97	fraud”97	PROPN
iiclr-18282	289	15	and	and	CCONJ
iiclr-18282	289	16	requires	require	VERB
iiclr-18282	289	17	us	us	PROPN
iiclr-18282	289	18	officials	official	NOUN
iiclr-18282	289	19	to	to	PART
iiclr-18282	289	20	find	find	VERB
iiclr-18282	289	21	the	the	DET
iiclr-18282	289	22	tax	tax	NOUN
iiclr-18282	289	23	evader	evader	NOUN
iiclr-18282	289	24	and	and	CCONJ
iiclr-18282	289	25	obtain	obtain	VERB
iiclr-18282	289	26	enough	enough	ADJ
iiclr-18282	289	27	evidence	evidence	NOUN
iiclr-18282	289	28	to	to	PART
iiclr-18282	289	29	support	support	VERB
iiclr-18282	289	30	a	a	DET
iiclr-18282	289	31	“	"	PUNCT
iiclr-18282	289	32	reasonable	reasonable	ADJ
iiclr-18282	289	33	suspicion	suspicion	NOUN
iiclr-18282	289	34	”	"	PUNCT
iiclr-18282	289	35	of	of	ADP
iiclr-18282	289	36	tax	tax	NOUN
iiclr-18282	289	37	fraud.98	fraud.98	VERB
iiclr-18282	289	38	these	these	DET
iiclr-18282	289	39	inadequacies	inadequacy	NOUN
iiclr-18282	289	40	can	can	AUX
iiclr-18282	289	41	be	be	AUX
iiclr-18282	289	42	attributed	attribute	VERB
iiclr-18282	289	43	to	to	ADP
iiclr-18282	289	44	switzerland	switzerland	PROPN
iiclr-18282	289	45	’s	’s	PART
iiclr-18282	289	46	domestic	domestic	ADJ
iiclr-18282	289	47	interest	interest	NOUN
iiclr-18282	289	48	in	in	ADP
iiclr-18282	289	49	maintaining	maintain	VERB
iiclr-18282	289	50	its	its	PRON
iiclr-18282	289	51	strong	strong	ADJ
iiclr-18282	289	52	banking	banking	NOUN
iiclr-18282	289	53	privacy	privacy	NOUN
iiclr-18282	289	54	laws.99	laws.99	NOUN
iiclr-18282	289	55	in	in	ADP
iiclr-18282	289	56	order	order	NOUN
iiclr-18282	289	57	to	to	PART
iiclr-18282	289	58	address	address	VERB
iiclr-18282	289	59	the	the	DET
iiclr-18282	289	60	inadequacies	inadequacy	NOUN
iiclr-18282	289	61	of	of	ADP
iiclr-18282	289	62	the	the	DET
iiclr-18282	289	63	2003	2003	NUM
iiclr-18282	289	64	agreement	agreement	NOUN
iiclr-18282	289	65	exposed	expose	VERB
iiclr-18282	289	66	by	by	ADP
iiclr-18282	289	67	the	the	DET
iiclr-18282	289	68	ubs	ubs	PROPN
iiclr-18282	289	69	debacle	debacle	PROPN
iiclr-18282	289	70	,	,	PUNCT
iiclr-18282	289	71	the	the	DET
iiclr-18282	289	72	united	united	PROPN
iiclr-18282	289	73	states	states	PROPN
iiclr-18282	289	74	and	and	CCONJ
iiclr-18282	289	75	switzerland	switzerland	PROPN
iiclr-18282	289	76	negotiated	negotiate	VERB
iiclr-18282	289	77	a	a	DET
iiclr-18282	289	78	2009	2009	NUM
iiclr-18282	289	79	amendment.100	amendment.100	NOUN
iiclr-18282	289	80	this	this	DET
iiclr-18282	289	81	treaty	treaty	NOUN
iiclr-18282	289	82	has	have	AUX
iiclr-18282	289	83	not	not	PART
iiclr-18282	289	84	been	be	AUX
iiclr-18282	289	85	ratified	ratify	VERB
iiclr-18282	289	86	by	by	ADP
iiclr-18282	289	87	the	the	DET
iiclr-18282	289	88	us,101	us,101	PROPN
iiclr-18282	289	89	presumably	presumably	ADV
iiclr-18282	289	90	because	because	SCONJ
iiclr-18282	289	91	the	the	DET
iiclr-18282	289	92	united	united	PROPN
iiclr-18282	289	93	states	states	PROPN
iiclr-18282	289	94	has	have	AUX
iiclr-18282	289	95	recognized	recognize	VERB
iiclr-18282	289	96	the	the	DET
iiclr-18282	289	97	flaws	flaw	NOUN
iiclr-18282	289	98	in	in	ADP
iiclr-18282	289	99	using	use	VERB
iiclr-18282	289	100	bilateral	bilateral	ADJ
iiclr-18282	289	101	treaties	treaty	NOUN
iiclr-18282	289	102	to	to	PART
iiclr-18282	289	103	rein	rein	VERB
iiclr-18282	289	104	in	in	ADP
iiclr-18282	289	105	tax	tax	NOUN
iiclr-18282	289	106	evasion	evasion	NOUN
iiclr-18282	289	107	.	.	PUNCT
iiclr-18282	290	1	the	the	DET
iiclr-18282	290	2	bilateral	bilateral	ADJ
iiclr-18282	290	3	treaty	treaty	NOUN
iiclr-18282	290	4	efforts	effort	NOUN
iiclr-18282	290	5	by	by	ADP
iiclr-18282	290	6	the	the	DET
iiclr-18282	290	7	united	united	PROPN
iiclr-18282	290	8	states	states	PROPN
iiclr-18282	290	9	in	in	ADP
iiclr-18282	290	10	attempting	attempt	VERB
iiclr-18282	290	11	to	to	PART
iiclr-18282	290	12	rein	rein	VERB
iiclr-18282	290	13	in	in	ADP
iiclr-18282	290	14	offshore	offshore	ADJ
iiclr-18282	290	15	tax	tax	NOUN
iiclr-18282	290	16	evasion	evasion	NOUN
iiclr-18282	290	17	have	have	AUX
iiclr-18282	290	18	not	not	PART
iiclr-18282	290	19	been	be	AUX
iiclr-18282	290	20	effective	effective	ADJ
iiclr-18282	290	21	when	when	SCONJ
iiclr-18282	290	22	it	it	PRON
iiclr-18282	290	23	faces	face	VERB
iiclr-18282	290	24	opposition	opposition	NOUN
iiclr-18282	290	25	from	from	ADP
iiclr-18282	290	26	strong	strong	ADJ
iiclr-18282	290	27	domestic	domestic	ADJ
iiclr-18282	290	28	laws	law	NOUN
iiclr-18282	290	29	such	such	ADJ
iiclr-18282	290	30	as	as	ADP
iiclr-18282	290	31	switzerland’s.102	switzerland’s.102	PROPN
iiclr-18282	290	32	these	these	DET
iiclr-18282	290	33	treaties	treaty	NOUN
iiclr-18282	290	34	have	have	AUX
iiclr-18282	290	35	illustrated	illustrate	VERB
iiclr-18282	290	36	the	the	DET
iiclr-18282	290	37	need	need	NOUN
iiclr-18282	290	38	for	for	ADP
iiclr-18282	290	39	compulsory	compulsory	ADJ
iiclr-18282	290	40	reporting	reporting	NOUN
iiclr-18282	290	41	requirements	requirement	NOUN
iiclr-18282	290	42	on	on	ADP
iiclr-18282	290	43	foreign	foreign	ADJ
iiclr-18282	290	44	banks	bank	NOUN
iiclr-18282	290	45	in	in	ADP
iiclr-18282	290	46	order	order	NOUN
iiclr-18282	290	47	to	to	PART
iiclr-18282	290	48	effectively	effectively	ADV
iiclr-18282	290	49	curb	curb	VERB
iiclr-18282	290	50	tax	tax	NOUN
iiclr-18282	290	51	evasion.103	evasion.103	NOUN
iiclr-18282	290	52	unfortunately	unfortunately	ADV
iiclr-18282	290	53	for	for	ADP
iiclr-18282	290	54	the	the	DET
iiclr-18282	290	55	united	united	PROPN
iiclr-18282	290	56	states	states	PROPN
iiclr-18282	290	57	,	,	PUNCT
iiclr-18282	290	58	the	the	DET
iiclr-18282	290	59	framework	framework	NOUN
iiclr-18282	290	60	of	of	ADP
iiclr-18282	290	61	international	international	ADJ
iiclr-18282	290	62	law	law	NOUN
iiclr-18282	290	63	does	do	AUX
iiclr-18282	290	64	not	not	PART
iiclr-18282	290	65	lend	lend	VERB
iiclr-18282	290	66	itself	itself	PRON
iiclr-18282	290	67	to	to	ADP
iiclr-18282	290	68	compulsory	compulsory	ADJ
iiclr-18282	290	69	requirements	requirement	NOUN
iiclr-18282	290	70	on	on	ADP
iiclr-18282	290	71	sovereign	sovereign	ADJ
iiclr-18282	290	72	nations	nation	NOUN
iiclr-18282	290	73	unless	unless	SCONJ
iiclr-18282	290	74	those	those	DET
iiclr-18282	290	75	nations	nation	NOUN
iiclr-18282	290	76	voluntarily	voluntarily	ADV
iiclr-18282	290	77	comply.104	comply.104	NOUN
iiclr-18282	290	78	because	because	SCONJ
iiclr-18282	290	79	it	it	PRON
iiclr-18282	290	80	will	will	AUX
iiclr-18282	290	81	be	be	AUX
iiclr-18282	290	82	nearly	nearly	ADV
iiclr-18282	290	83	impossible	impossible	ADJ
iiclr-18282	290	84	for	for	SCONJ
iiclr-18282	290	85	all	all	DET
iiclr-18282	290	86	countries	country	NOUN
iiclr-18282	290	87	to	to	PART
iiclr-18282	290	88	voluntarily	voluntarily	ADV
iiclr-18282	290	89	comply	comply	VERB
iiclr-18282	290	90	with	with	ADP
iiclr-18282	290	91	the	the	DET
iiclr-18282	290	92	disclosure	disclosure	NOUN
iiclr-18282	290	93	requirements	requirement	NOUN
iiclr-18282	290	94	of	of	ADP
iiclr-18282	290	95	the	the	DET
iiclr-18282	290	96	united	united	PROPN
iiclr-18282	290	97	states,105	states,105	PROPN
iiclr-18282	290	98	treaties	treaty	NOUN
iiclr-18282	290	99	are	be	AUX
iiclr-18282	290	100	an	an	DET
iiclr-18282	290	101	inadequate	inadequate	ADJ
iiclr-18282	290	102	mechanism	mechanism	NOUN
iiclr-18282	290	103	for	for	ADP
iiclr-18282	290	104	dealing	deal	VERB
iiclr-18282	290	105	with	with	ADP
iiclr-18282	290	106	offshore	offshore	ADJ
iiclr-18282	290	107	tax	tax	NOUN
iiclr-18282	290	108	evasion	evasion	NOUN
iiclr-18282	290	109	.	.	PUNCT
iiclr-18282	291	1	2	2	X
iiclr-18282	291	2	.	.	PUNCT
iiclr-18282	291	3	“	"	PUNCT
iiclr-18282	291	4	blacklisting	blacklist	VERB
iiclr-18282	291	5	”	"	PUNCT
iiclr-18282	291	6	with	with	ADP
iiclr-18282	291	7	growing	grow	VERB
iiclr-18282	291	8	discontent	discontent	NOUN
iiclr-18282	291	9	over	over	ADP
iiclr-18282	291	10	the	the	DET
iiclr-18282	291	11	ineffectiveness	ineffectiveness	NOUN
iiclr-18282	291	12	of	of	ADP
iiclr-18282	291	13	bilateral	bilateral	ADJ
iiclr-18282	291	14	treaties	treaty	NOUN
iiclr-18282	291	15	97	97	NUM
iiclr-18282	291	16	.	.	PUNCT
iiclr-18282	292	1	jense	jense	PROPN
iiclr-18282	292	2	,	,	PUNCT
iiclr-18282	292	3	supra	supra	PROPN
iiclr-18282	292	4	note	note	NOUN
iiclr-18282	292	5	30	30	NUM
iiclr-18282	292	6	,	,	PUNCT
iiclr-18282	292	7	at	at	ADP
iiclr-18282	292	8	1836	1836	NUM
iiclr-18282	292	9	-	-	SYM
iiclr-18282	292	10	37	37	NUM
iiclr-18282	292	11	:	:	PUNCT
iiclr-18282	292	12	even	even	ADV
iiclr-18282	292	13	under	under	ADP
iiclr-18282	292	14	the	the	DET
iiclr-18282	292	15	2003	2003	NUM
iiclr-18282	292	16	agreement	agreement	NOUN
iiclr-18282	292	17	,	,	PUNCT
iiclr-18282	292	18	tax	tax	NOUN
iiclr-18282	292	19	fraud	fraud	NOUN
iiclr-18282	292	20	still	still	ADV
iiclr-18282	292	21	excludes	exclude	VERB
iiclr-18282	292	22	simple	simple	ADJ
iiclr-18282	292	23	tax	tax	NOUN
iiclr-18282	292	24	evasion	evasion	NOUN
iiclr-18282	292	25	.	.	PUNCT
iiclr-18282	293	1	without	without	ADP
iiclr-18282	293	2	more	more	ADJ
iiclr-18282	293	3	,	,	PUNCT
iiclr-18282	293	4	tax	tax	NOUN
iiclr-18282	293	5	evasion	evasion	NOUN
iiclr-18282	293	6	does	do	AUX
iiclr-18282	293	7	not	not	PART
iiclr-18282	293	8	amount	amount	VERB
iiclr-18282	293	9	to	to	ADP
iiclr-18282	293	10	the	the	DET
iiclr-18282	293	11	kind	kind	NOUN
iiclr-18282	293	12	of	of	ADP
iiclr-18282	293	13	conduct	conduct	NOUN
iiclr-18282	293	14	that	that	PRON
iiclr-18282	293	15	may	may	AUX
iiclr-18282	293	16	trigger	trigger	VERB
iiclr-18282	293	17	information	information	NOUN
iiclr-18282	293	18	exchange	exchange	NOUN
iiclr-18282	293	19	obligations	obligation	NOUN
iiclr-18282	293	20	.	.	PUNCT
iiclr-18282	294	1	a	a	DET
iiclr-18282	294	2	u.s	u.s	PROPN
iiclr-18282	294	3	.	.	PROPN
iiclr-18282	294	4	taxpayer	taxpayer	NOUN
iiclr-18282	294	5	who	who	PRON
iiclr-18282	294	6	underreports	underreport	VERB
iiclr-18282	294	7	his	his	PRON
iiclr-18282	294	8	income	income	NOUN
iiclr-18282	294	9	and	and	CCONJ
iiclr-18282	294	10	hides	hide	VERB
iiclr-18282	294	11	his	his	PRON
iiclr-18282	294	12	undeclared	undeclared	ADJ
iiclr-18282	294	13	funds	fund	NOUN
iiclr-18282	294	14	in	in	ADP
iiclr-18282	294	15	a	a	DET
iiclr-18282	294	16	swiss	swiss	ADJ
iiclr-18282	294	17	bank	bank	NOUN
iiclr-18282	294	18	account	account	NOUN
iiclr-18282	294	19	does	do	AUX
iiclr-18282	294	20	not	not	PART
iiclr-18282	294	21	have	have	VERB
iiclr-18282	294	22	to	to	PART
iiclr-18282	294	23	fear	fear	VERB
iiclr-18282	294	24	disclosure	disclosure	NOUN
iiclr-18282	294	25	to	to	ADP
iiclr-18282	294	26	u.s	u.s	PROPN
iiclr-18282	294	27	.	.	PROPN
iiclr-18282	294	28	authorities	authority	NOUN
iiclr-18282	294	29	.	.	PUNCT
iiclr-18282	295	1	he	he	PRON
iiclr-18282	295	2	will	will	AUX
iiclr-18282	295	3	not	not	PART
iiclr-18282	295	4	come	come	VERB
iiclr-18282	295	5	within	within	ADP
iiclr-18282	295	6	the	the	DET
iiclr-18282	295	7	ambit	ambit	NOUN
iiclr-18282	295	8	of	of	ADP
iiclr-18282	295	9	the	the	DET
iiclr-18282	295	10	2003	2003	NUM
iiclr-18282	295	11	agreement	agreement	NOUN
iiclr-18282	295	12	until	until	SCONJ
iiclr-18282	295	13	he	he	PRON
iiclr-18282	295	14	fabricates	fabricate	VERB
iiclr-18282	295	15	documents	document	NOUN
iiclr-18282	295	16	,	,	PUNCT
iiclr-18282	295	17	fails	fail	VERB
iiclr-18282	295	18	to	to	PART
iiclr-18282	295	19	maintain	maintain	VERB
iiclr-18282	295	20	legally	legally	ADV
iiclr-18282	295	21	required	require	VERB
iiclr-18282	295	22	records	record	NOUN
iiclr-18282	295	23	,	,	PUNCT
iiclr-18282	295	24	hides	hide	VERB
iiclr-18282	295	25	behind	behind	ADP
iiclr-18282	295	26	a	a	DET
iiclr-18282	295	27	scheme	scheme	NOUN
iiclr-18282	295	28	of	of	ADP
iiclr-18282	295	29	sham	sham	ADJ
iiclr-18282	295	30	corporations	corporation	NOUN
iiclr-18282	295	31	,	,	PUNCT
iiclr-18282	295	32	or	or	CCONJ
iiclr-18282	295	33	fails	fail	VERB
iiclr-18282	295	34	to	to	PART
iiclr-18282	295	35	file	file	VERB
iiclr-18282	295	36	a	a	DET
iiclr-18282	295	37	tax	tax	NOUN
iiclr-18282	295	38	return	return	NOUN
iiclr-18282	295	39	altogether	altogether	ADV
iiclr-18282	295	40	.	.	PUNCT
iiclr-18282	296	1	jense	jense	NOUN
iiclr-18282	296	2	,	,	PUNCT
iiclr-18282	296	3	supra	supra	PROPN
iiclr-18282	296	4	note	note	NOUN
iiclr-18282	296	5	30	30	NUM
iiclr-18282	296	6	,	,	PUNCT
iiclr-18282	296	7	at	at	ADP
iiclr-18282	296	8	1836	1836	NUM
iiclr-18282	296	9	-	-	SYM
iiclr-18282	296	10	37	37	NUM
iiclr-18282	296	11	.	.	PUNCT
iiclr-18282	297	1	98	98	NUM
iiclr-18282	297	2	.	.	PUNCT
iiclr-18282	298	1	jense	jense	PROPN
iiclr-18282	298	2	,	,	PUNCT
iiclr-18282	298	3	supra	supra	PROPN
iiclr-18282	298	4	note	note	NOUN
iiclr-18282	298	5	30	30	NUM
iiclr-18282	298	6	,	,	PUNCT
iiclr-18282	298	7	at	at	ADP
iiclr-18282	298	8	1837	1837	NUM
iiclr-18282	298	9	.	.	PUNCT
iiclr-18282	299	1	99	99	NUM
iiclr-18282	299	2	.	.	PUNCT
iiclr-18282	299	3	jense	jense	PROPN
iiclr-18282	299	4	,	,	PUNCT
iiclr-18282	299	5	supra	supra	PROPN
iiclr-18282	299	6	note	note	NOUN
iiclr-18282	299	7	30	30	NUM
iiclr-18282	299	8	,	,	PUNCT
iiclr-18282	299	9	at	at	ADP
iiclr-18282	299	10	1837	1837	NUM
iiclr-18282	299	11	.	.	PUNCT
iiclr-18282	300	1	100	100	NUM
iiclr-18282	300	2	.	.	X
iiclr-18282	300	3	2009	2009	NUM
iiclr-18282	300	4	amendment	amendment	NOUN
iiclr-18282	300	5	,	,	PUNCT
iiclr-18282	300	6	supra	supra	PROPN
iiclr-18282	300	7	note	note	NOUN
iiclr-18282	300	8	72	72	NUM
iiclr-18282	300	9	.	.	PUNCT
iiclr-18282	301	1	101	101	NUM
iiclr-18282	301	2	.	.	PUNCT
iiclr-18282	302	1	jason	jason	PROPN
iiclr-18282	302	2	connery	connery	PROPN
iiclr-18282	302	3	et	et	PROPN
iiclr-18282	302	4	al	al	PROPN
iiclr-18282	302	5	.	.	PROPN
iiclr-18282	302	6	,	,	PUNCT
iiclr-18282	302	7	current	current	ADJ
iiclr-18282	302	8	status	status	NOUN
iiclr-18282	302	9	of	of	ADP
iiclr-18282	302	10	u.s	u.s	PROPN
iiclr-18282	302	11	.	.	PROPN
iiclr-18282	302	12	tax	tax	NOUN
iiclr-18282	302	13	treaties	treaty	NOUN
iiclr-18282	302	14	and	and	CCONJ
iiclr-18282	302	15	international	international	ADJ
iiclr-18282	302	16	tax	tax	NOUN
iiclr-18282	302	17	agreements	agreement	NOUN
iiclr-18282	302	18	,	,	PUNCT
iiclr-18282	302	19	42	42	NUM
iiclr-18282	302	20	tax	tax	NOUN
iiclr-18282	302	21	mgmt	mgmt	NOUN
iiclr-18282	302	22	.	.	PUNCT
iiclr-18282	303	1	int’l	int’l	NUM
iiclr-18282	303	2	journal	journal	PROPN
iiclr-18282	303	3	106	106	NUM
iiclr-18282	303	4	,	,	PUNCT
iiclr-18282	303	5	4	4	NUM
iiclr-18282	303	6	(	(	PUNCT
iiclr-18282	303	7	2013	2013	NUM
iiclr-18282	303	8	)	)	PUNCT
iiclr-18282	303	9	,	,	PUNCT
iiclr-18282	303	10	archived	archive	VERB
iiclr-18282	303	11	at	at	ADP
iiclr-18282	303	12	http://perma.cc/m6ft-t6uj	http://perma.cc/m6ft-t6uj	ADV
iiclr-18282	303	13	.	.	PUNCT
iiclr-18282	303	14	102	102	NUM
iiclr-18282	303	15	.	.	PUNCT
iiclr-18282	304	1	see	see	VERB
iiclr-18282	304	2	generally	generally	ADV
iiclr-18282	304	3	united	united	PROPN
iiclr-18282	304	4	states	states	PROPN
iiclr-18282	304	5	v.	v.	PROPN
iiclr-18282	304	6	ubs	ubs	PROPN
iiclr-18282	304	7	ag	ag	PROPN
iiclr-18282	304	8	,	,	PUNCT
iiclr-18282	304	9	no	no	INTJ
iiclr-18282	304	10	.	.	NOUN
iiclr-18282	304	11	09	09	NUM
iiclr-18282	304	12	-	-	SYM
iiclr-18282	304	13	20423	20423	NUM
iiclr-18282	304	14	,	,	PUNCT
iiclr-18282	304	15	2009	2009	NUM
iiclr-18282	304	16	u.s	u.s	PROPN
iiclr-18282	304	17	.	.	PROPN
iiclr-18282	304	18	dist	dist	PROPN
iiclr-18282	304	19	.	.	PUNCT
iiclr-18282	305	1	lexis	lexis	NOUN
iiclr-18282	305	2	66739	66739	NUM
iiclr-18282	305	3	(	(	PUNCT
iiclr-18282	305	4	s.d	s.d	PROPN
iiclr-18282	305	5	.	.	PROPN
iiclr-18282	305	6	fla	fla	PROPN
iiclr-18282	305	7	.	.	PUNCT
iiclr-18282	306	1	july	july	PROPN
iiclr-18282	306	2	7	7	NUM
iiclr-18282	306	3	,	,	PUNCT
iiclr-18282	306	4	2009	2009	NUM
iiclr-18282	306	5	)	)	PUNCT
iiclr-18282	306	6	(	(	PUNCT
iiclr-18282	306	7	the	the	DET
iiclr-18282	306	8	existence	existence	NOUN
iiclr-18282	306	9	of	of	ADP
iiclr-18282	306	10	this	this	DET
iiclr-18282	306	11	case	case	NOUN
iiclr-18282	306	12	shows	show	VERB
iiclr-18282	306	13	the	the	DET
iiclr-18282	306	14	inability	inability	NOUN
iiclr-18282	306	15	of	of	ADP
iiclr-18282	306	16	the	the	DET
iiclr-18282	306	17	2003	2003	NUM
iiclr-18282	306	18	agreement	agreement	NOUN
iiclr-18282	306	19	to	to	PART
iiclr-18282	306	20	break	break	VERB
iiclr-18282	306	21	through	through	ADP
iiclr-18282	306	22	the	the	DET
iiclr-18282	306	23	strong	strong	ADJ
iiclr-18282	306	24	swiss	swiss	ADJ
iiclr-18282	306	25	privacy	privacy	NOUN
iiclr-18282	306	26	laws	law	NOUN
iiclr-18282	306	27	)	)	PUNCT
iiclr-18282	306	28	.	.	PUNCT
iiclr-18282	307	1	103	103	NUM
iiclr-18282	307	2	.	.	PUNCT
iiclr-18282	307	3	jense	jense	PROPN
iiclr-18282	307	4	,	,	PUNCT
iiclr-18282	307	5	supra	supra	PROPN
iiclr-18282	307	6	note	note	NOUN
iiclr-18282	307	7	30	30	NUM
iiclr-18282	307	8	,	,	PUNCT
iiclr-18282	307	9	at	at	ADP
iiclr-18282	307	10	1840	1840	NUM
iiclr-18282	307	11	.	.	PUNCT
iiclr-18282	308	1	104	104	X
iiclr-18282	308	2	.	.	PUNCT
iiclr-18282	308	3	see	see	VERB
iiclr-18282	308	4	generally	generally	ADV
iiclr-18282	308	5	martin	martin	PROPN
iiclr-18282	308	6	,	,	PUNCT
iiclr-18282	308	7	supra	supra	PROPN
iiclr-18282	308	8	note	note	VERB
iiclr-18282	308	9	37	37	NUM
iiclr-18282	308	10	.	.	PUNCT
iiclr-18282	309	1	105	105	NUM
iiclr-18282	309	2	.	.	PUNCT
iiclr-18282	310	1	see	see	VERB
iiclr-18282	310	2	supra	supra	PROPN
iiclr-18282	310	3	part	part	PROPN
iiclr-18282	310	4	i.a.1	i.a.1	NOUN
iiclr-18282	310	5	.	.	PUNCT
iiclr-18282	311	1	2014	2014	NUM
iiclr-18282	311	2	]	]	X
iiclr-18282	311	3	foreign	foreign	ADJ
iiclr-18282	311	4	account	account	NOUN
iiclr-18282	311	5	tax	tax	NOUN
iiclr-18282	311	6	compliance	compliance	NOUN
iiclr-18282	311	7	act	act	NOUN
iiclr-18282	311	8	741	741	NUM
iiclr-18282	311	9	to	to	PART
iiclr-18282	311	10	address	address	VERB
iiclr-18282	311	11	offshore	offshore	ADJ
iiclr-18282	311	12	tax	tax	NOUN
iiclr-18282	311	13	evasion,106	evasion,106	NOUN
iiclr-18282	311	14	countries	country	NOUN
iiclr-18282	311	15	such	such	ADJ
iiclr-18282	311	16	as	as	ADP
iiclr-18282	311	17	the	the	DET
iiclr-18282	311	18	united	united	PROPN
iiclr-18282	311	19	states	states	PROPN
iiclr-18282	311	20	began	begin	VERB
iiclr-18282	311	21	to	to	PART
iiclr-18282	311	22	seek	seek	VERB
iiclr-18282	311	23	out	out	ADP
iiclr-18282	311	24	different	different	ADJ
iiclr-18282	311	25	solutions.107	solutions.107	NOUN
iiclr-18282	311	26	one	one	NUM
iiclr-18282	311	27	strategy	strategy	NOUN
iiclr-18282	311	28	was	be	AUX
iiclr-18282	311	29	to	to	PART
iiclr-18282	311	30	use	use	VERB
iiclr-18282	311	31	international	international	ADJ
iiclr-18282	311	32	organizations	organization	NOUN
iiclr-18282	311	33	and	and	CCONJ
iiclr-18282	311	34	multinational	multinational	ADJ
iiclr-18282	311	35	political	political	ADJ
iiclr-18282	311	36	pressure	pressure	NOUN
iiclr-18282	311	37	to	to	PART
iiclr-18282	311	38	condemn	condemn	VERB
iiclr-18282	311	39	tax	tax	NOUN
iiclr-18282	311	40	haven	haven	NOUN
iiclr-18282	311	41	countries	country	NOUN
iiclr-18282	311	42	via	via	ADP
iiclr-18282	311	43	“	"	PUNCT
iiclr-18282	311	44	blacklisting	blacklist	VERB
iiclr-18282	311	45	.	.	PUNCT
iiclr-18282	311	46	”108	”108	PROPN
iiclr-18282	311	47	in	in	ADP
iiclr-18282	311	48	2000	2000	NUM
iiclr-18282	311	49	,	,	PUNCT
iiclr-18282	311	50	the	the	DET
iiclr-18282	311	51	organization	organization	NOUN
iiclr-18282	311	52	for	for	ADP
iiclr-18282	311	53	economic	economic	ADJ
iiclr-18282	311	54	cooperation	cooperation	NOUN
iiclr-18282	311	55	and	and	CCONJ
iiclr-18282	311	56	development	development	NOUN
iiclr-18282	311	57	released	release	VERB
iiclr-18282	311	58	a	a	DET
iiclr-18282	311	59	list	list	NOUN
iiclr-18282	311	60	of	of	ADP
iiclr-18282	311	61	countries	country	NOUN
iiclr-18282	311	62	considered	consider	VERB
iiclr-18282	311	63	to	to	PART
iiclr-18282	311	64	be	be	AUX
iiclr-18282	311	65	“	"	PUNCT
iiclr-18282	311	66	uncooperative	uncooperative	ADJ
iiclr-18282	311	67	tax	tax	NOUN
iiclr-18282	311	68	havens	haven	NOUN
iiclr-18282	311	69	.	.	PUNCT
iiclr-18282	312	1	”109	”109	VERB
iiclr-18282	312	2	this	this	DET
iiclr-18282	312	3	list	list	NOUN
iiclr-18282	312	4	contained	contain	VERB
iiclr-18282	312	5	a	a	DET
iiclr-18282	312	6	total	total	NOUN
iiclr-18282	312	7	of	of	ADP
iiclr-18282	312	8	thirty	thirty	NUM
iiclr-18282	312	9	-	-	PUNCT
iiclr-18282	312	10	eight	eight	NUM
iiclr-18282	312	11	countries	country	NOUN
iiclr-18282	312	12	,	,	PUNCT
iiclr-18282	312	13	which	which	PRON
iiclr-18282	312	14	included	include	VERB
iiclr-18282	312	15	:	:	PUNCT
iiclr-18282	312	16	the	the	DET
iiclr-18282	312	17	cayman	cayman	PROPN
iiclr-18282	312	18	islands	islands	PROPN
iiclr-18282	312	19	,	,	PUNCT
iiclr-18282	312	20	the	the	DET
iiclr-18282	312	21	bahamas	bahamas	PROPN
iiclr-18282	312	22	,	,	PUNCT
iiclr-18282	312	23	bermuda	bermuda	PROPN
iiclr-18282	312	24	,	,	PUNCT
iiclr-18282	312	25	malta	malta	PROPN
iiclr-18282	312	26	,	,	PUNCT
iiclr-18282	312	27	the	the	DET
iiclr-18282	312	28	isle	isle	NOUN
iiclr-18282	312	29	of	of	ADP
iiclr-18282	312	30	man	man	NOUN
iiclr-18282	312	31	,	,	PUNCT
iiclr-18282	312	32	and	and	CCONJ
iiclr-18282	312	33	panama.110	panama.110	VERB
iiclr-18282	312	34	this	this	DET
iiclr-18282	312	35	“	"	PUNCT
iiclr-18282	312	36	blacklist	blacklist	NOUN
iiclr-18282	312	37	”	"	PUNCT
iiclr-18282	312	38	was	be	AUX
iiclr-18282	312	39	a	a	DET
iiclr-18282	312	40	publicly	publicly	ADV
iiclr-18282	312	41	disseminated	disseminate	VERB
iiclr-18282	312	42	list111	list111	PROPN
iiclr-18282	312	43	intended	intend	VERB
iiclr-18282	312	44	to	to	PART
iiclr-18282	312	45	deter	deter	VERB
iiclr-18282	312	46	investment	investment	NOUN
iiclr-18282	312	47	in	in	ADP
iiclr-18282	312	48	those	those	DET
iiclr-18282	312	49	locations,112	locations,112	PROPN
iiclr-18282	312	50	and	and	CCONJ
iiclr-18282	312	51	use	use	VERB
iiclr-18282	312	52	international	international	ADJ
iiclr-18282	312	53	pressure	pressure	NOUN
iiclr-18282	312	54	to	to	PART
iiclr-18282	312	55	compel	compel	VERB
iiclr-18282	312	56	change.113	change.113	ADJ
iiclr-18282	312	57	inclusion	inclusion	NOUN
iiclr-18282	312	58	on	on	ADP
iiclr-18282	312	59	the	the	DET
iiclr-18282	312	60	list	list	NOUN
iiclr-18282	312	61	did	do	AUX
iiclr-18282	312	62	prompt	prompt	ADJ
iiclr-18282	312	63	action	action	NOUN
iiclr-18282	312	64	amongst	amongst	ADP
iiclr-18282	312	65	the	the	DET
iiclr-18282	312	66	blacklisted	blacklist	VERB
iiclr-18282	312	67	countries	country	NOUN
iiclr-18282	312	68	,	,	PUNCT
iiclr-18282	312	69	as	as	SCONJ
iiclr-18282	312	70	thirty	thirty	NUM
iiclr-18282	312	71	-	-	PUNCT
iiclr-18282	312	72	one	one	NUM
iiclr-18282	312	73	of	of	ADP
iiclr-18282	312	74	the	the	DET
iiclr-18282	312	75	thirtyeight	thirtyeight	NOUN
iiclr-18282	312	76	countries	country	NOUN
iiclr-18282	312	77	were	be	AUX
iiclr-18282	312	78	removed	remove	VERB
iiclr-18282	312	79	by	by	ADP
iiclr-18282	312	80	2002	2002	NUM
iiclr-18282	312	81	,	,	PUNCT
iiclr-18282	312	82	and	and	CCONJ
iiclr-18282	312	83	by	by	ADP
iiclr-18282	312	84	2009	2009	NUM
iiclr-18282	312	85	all	all	PRON
iiclr-18282	312	86	of	of	ADP
iiclr-18282	312	87	the	the	DET
iiclr-18282	312	88	thirty	thirty	NUM
iiclr-18282	312	89	-	-	PUNCT
iiclr-18282	312	90	eight	eight	NUM
iiclr-18282	312	91	countries	country	NOUN
iiclr-18282	312	92	were	be	AUX
iiclr-18282	312	93	removed	remove	VERB
iiclr-18282	312	94	from	from	ADP
iiclr-18282	312	95	the	the	DET
iiclr-18282	312	96	list.114	list.114	NOUN
iiclr-18282	312	97	while	while	SCONJ
iiclr-18282	312	98	the	the	DET
iiclr-18282	312	99	international	international	ADJ
iiclr-18282	312	100	pressure	pressure	NOUN
iiclr-18282	312	101	did	do	AUX
iiclr-18282	312	102	instigate	instigate	VERB
iiclr-18282	312	103	a	a	DET
iiclr-18282	312	104	desire	desire	NOUN
iiclr-18282	312	105	to	to	PART
iiclr-18282	312	106	get	get	VERB
iiclr-18282	312	107	off	off	ADP
iiclr-18282	312	108	the	the	DET
iiclr-18282	312	109	“	"	PUNCT
iiclr-18282	312	110	blacklist”115	blacklist”115	NOUN
iiclr-18282	312	111	the	the	DET
iiclr-18282	312	112	steps	step	NOUN
iiclr-18282	312	113	required	require	VERB
iiclr-18282	312	114	for	for	ADP
iiclr-18282	312	115	de	de	NOUN
iiclr-18282	312	116	-	-	NOUN
iiclr-18282	312	117	listing	listing	NOUN
iiclr-18282	312	118	left	leave	VERB
iiclr-18282	312	119	much	much	ADJ
iiclr-18282	312	120	to	to	PART
iiclr-18282	312	121	be	be	AUX
iiclr-18282	312	122	desired	desire	VERB
iiclr-18282	312	123	.	.	PUNCT
iiclr-18282	313	1	in	in	ADP
iiclr-18282	313	2	order	order	NOUN
iiclr-18282	313	3	for	for	SCONJ
iiclr-18282	313	4	a	a	DET
iiclr-18282	313	5	country	country	NOUN
iiclr-18282	313	6	to	to	PART
iiclr-18282	313	7	get	get	VERB
iiclr-18282	313	8	off	off	ADP
iiclr-18282	313	9	the	the	DET
iiclr-18282	313	10	“	"	PUNCT
iiclr-18282	313	11	blacklist	blacklist	NOUN
iiclr-18282	313	12	”	"	PUNCT
iiclr-18282	313	13	they	they	PRON
iiclr-18282	313	14	were	be	AUX
iiclr-18282	313	15	required	require	VERB
iiclr-18282	313	16	to	to	PART
iiclr-18282	313	17	“	"	PUNCT
iiclr-18282	313	18	make	make	VERB
iiclr-18282	313	19	formal	formal	ADJ
iiclr-18282	313	20	commitments	commitment	NOUN
iiclr-18282	313	21	to	to	PART
iiclr-18282	313	22	implement	implement	VERB
iiclr-18282	313	23	all	all	DET
iiclr-18282	313	24	the	the	DET
iiclr-18282	313	25	oecd	oecd	PROPN
iiclr-18282	313	26	’s	’s	PART
iiclr-18282	313	27	standards	standard	NOUN
iiclr-18282	313	28	of	of	ADP
iiclr-18282	313	29	transparency	transparency	NOUN
iiclr-18282	313	30	and	and	CCONJ
iiclr-18282	313	31	exchange	exchange	NOUN
iiclr-18282	313	32	of	of	ADP
iiclr-18282	313	33	information	information	NOUN
iiclr-18282	313	34	.	.	PUNCT
iiclr-18282	314	1	”116	”116	PUNCT
iiclr-18282	314	2	using	use	VERB
iiclr-18282	314	3	the	the	DET
iiclr-18282	314	4	cayman	cayman	NOUN
iiclr-18282	314	5	islands	island	NOUN
iiclr-18282	314	6	as	as	ADP
iiclr-18282	314	7	an	an	DET
iiclr-18282	314	8	example	example	NOUN
iiclr-18282	314	9	,	,	PUNCT
iiclr-18282	314	10	in	in	ADP
iiclr-18282	314	11	order	order	NOUN
iiclr-18282	314	12	to	to	PART
iiclr-18282	314	13	comply	comply	VERB
iiclr-18282	314	14	with	with	ADP
iiclr-18282	314	15	the	the	DET
iiclr-18282	314	16	“	"	PUNCT
iiclr-18282	314	17	formal	formal	ADJ
iiclr-18282	314	18	commitment	commitment	NOUN
iiclr-18282	314	19	”	"	PUNCT
iiclr-18282	314	20	requirement	requirement	NOUN
iiclr-18282	314	21	,	,	PUNCT
iiclr-18282	314	22	it	it	PRON
iiclr-18282	314	23	sent	send	VERB
iiclr-18282	314	24	the	the	DET
iiclr-18282	314	25	oecd	oecd	PROPN
iiclr-18282	314	26	a	a	DET
iiclr-18282	314	27	letter	letter	NOUN
iiclr-18282	314	28	pledging	pledge	VERB
iiclr-18282	314	29	to	to	PART
iiclr-18282	314	30	refrain	refrain	VERB
iiclr-18282	314	31	from	from	ADP
iiclr-18282	314	32	:	:	PUNCT
iiclr-18282	314	33	(	(	PUNCT
iiclr-18282	314	34	1	1	X
iiclr-18282	314	35	)	)	PUNCT
iiclr-18282	314	36	introducing	introduce	VERB
iiclr-18282	314	37	any	any	DET
iiclr-18282	314	38	new	new	ADJ
iiclr-18282	314	39	regime	regime	NOUN
iiclr-18282	314	40	that	that	PRON
iiclr-18282	314	41	would	would	AUX
iiclr-18282	314	42	constitute	constitute	VERB
iiclr-18282	314	43	a	a	DET
iiclr-18282	314	44	harmful	harmful	ADJ
iiclr-18282	314	45	tax	tax	NOUN
iiclr-18282	314	46	practice	practice	NOUN
iiclr-18282	314	47	under	under	ADP
iiclr-18282	314	48	the	the	DET
iiclr-18282	314	49	oecd	oecd	PROPN
iiclr-18282	314	50	;	;	PUNCT
iiclr-18282	314	51	(	(	PUNCT
iiclr-18282	314	52	2	2	X
iiclr-18282	314	53	)	)	PUNCT
iiclr-18282	314	54	for	for	ADP
iiclr-18282	314	55	any	any	DET
iiclr-18282	314	56	existing	exist	VERB
iiclr-18282	314	57	regime	regime	NOUN
iiclr-18282	314	58	related	relate	VERB
iiclr-18282	314	59	to	to	ADP
iiclr-18282	314	60	financial	financial	ADJ
iiclr-18282	314	61	and	and	CCONJ
iiclr-18282	314	62	other	other	ADJ
iiclr-18282	314	63	services	service	NOUN
iiclr-18282	314	64	that	that	PRON
iiclr-18282	314	65	currently	currently	ADV
iiclr-18282	314	66	does	do	AUX
iiclr-18282	314	67	not	not	PART
iiclr-18282	314	68	constitute	constitute	VERB
iiclr-18282	314	69	a	a	DET
iiclr-18282	314	70	harmful	harmful	ADJ
iiclr-18282	314	71	tax	tax	NOUN
iiclr-18282	314	72	practice	practice	NOUN
iiclr-18282	314	73	under	under	ADP
iiclr-18282	314	74	the	the	DET
iiclr-18282	314	75	oecd	oecd	PROPN
iiclr-18282	314	76	report	report	NOUN
iiclr-18282	314	77	,	,	PUNCT
iiclr-18282	314	78	modifying	modify	VERB
iiclr-18282	314	79	the	the	DET
iiclr-18282	314	80	regime	regime	NOUN
iiclr-18282	314	81	in	in	ADP
iiclr-18282	314	82	such	such	DET
iiclr-18282	314	83	a	a	DET
iiclr-18282	314	84	way	way	NOUN
iiclr-18282	314	85	that	that	PRON
iiclr-18282	314	86	,	,	PUNCT
iiclr-18282	314	87	after	after	ADP
iiclr-18282	314	88	modifications	modification	NOUN
iiclr-18282	314	89	,	,	PUNCT
iiclr-18282	314	90	it	it	PRON
iiclr-18282	314	91	would	would	AUX
iiclr-18282	314	92	constitute	constitute	VERB
iiclr-18282	314	93	a	a	DET
iiclr-18282	314	94	harmful	harmful	ADJ
iiclr-18282	314	95	tax	tax	NOUN
iiclr-18282	314	96	practice	practice	NOUN
iiclr-18282	314	97	under	under	ADP
iiclr-18282	314	98	the	the	DET
iiclr-18282	314	99	oecd	oecd	PROPN
iiclr-18282	314	100	report	report	NOUN
iiclr-18282	314	101	;	;	PUNCT
iiclr-18282	314	102	and	and	CCONJ
iiclr-18282	314	103	(	(	PUNCT
iiclr-18282	314	104	3	3	X
iiclr-18282	314	105	)	)	PUNCT
iiclr-18282	314	106	strengthening	strengthen	VERB
iiclr-18282	314	107	or	or	CCONJ
iiclr-18282	314	108	106	106	NUM
iiclr-18282	314	109	.	.	PUNCT
iiclr-18282	315	1	one	one	NUM
iiclr-18282	315	2	example	example	NOUN
iiclr-18282	315	3	is	be	AUX
iiclr-18282	315	4	the	the	DET
iiclr-18282	315	5	ubs	ubs	PROPN
iiclr-18282	315	6	debacle	debacle	PROPN
iiclr-18282	315	7	,	,	PUNCT
iiclr-18282	315	8	evidencing	evidence	VERB
iiclr-18282	315	9	the	the	DET
iiclr-18282	315	10	loopholes	loophole	NOUN
iiclr-18282	315	11	in	in	ADP
iiclr-18282	315	12	the	the	DET
iiclr-18282	315	13	us	us	PROPN
iiclr-18282	315	14	-	-	PUNCT
iiclr-18282	315	15	swiss	swiss	ADJ
iiclr-18282	315	16	tax	tax	NOUN
iiclr-18282	315	17	treaties	treaty	NOUN
iiclr-18282	315	18	,	,	PUNCT
iiclr-18282	315	19	discussed	discuss	VERB
iiclr-18282	315	20	infra	infra	NOUN
iiclr-18282	315	21	part	part	NOUN
iiclr-18282	315	22	ii.a	ii.a	NOUN
iiclr-18282	315	23	.	.	PUNCT
iiclr-18282	315	24	107	107	NUM
iiclr-18282	315	25	.	.	PUNCT
iiclr-18282	316	1	press	press	NOUN
iiclr-18282	316	2	release	release	NOUN
iiclr-18282	316	3	,	,	PUNCT
iiclr-18282	316	4	office	office	NOUN
iiclr-18282	316	5	of	of	ADP
iiclr-18282	316	6	senator	senator	PROPN
iiclr-18282	316	7	carl	carl	PROPN
iiclr-18282	316	8	levin	levin	PROPN
iiclr-18282	316	9	,	,	PUNCT
iiclr-18282	316	10	supra	supra	PROPN
iiclr-18282	316	11	note	note	PROPN
iiclr-18282	316	12	19	19	NUM
iiclr-18282	316	13	;	;	PUNCT
iiclr-18282	316	14	see	see	VERB
iiclr-18282	316	15	generally	generally	ADV
iiclr-18282	316	16	u.s	u.s	PROPN
iiclr-18282	316	17	.	.	PROPN
iiclr-18282	316	18	gov’t	gov’t	PROPN
iiclr-18282	316	19	accountability	accountability	NOUN
iiclr-18282	316	20	office	office	NOUN
iiclr-18282	316	21	,	,	PUNCT
iiclr-18282	316	22	supra	supra	PROPN
iiclr-18282	316	23	note	note	NOUN
iiclr-18282	316	24	53	53	NUM
iiclr-18282	316	25	.	.	NOUN
iiclr-18282	316	26	108	108	NUM
iiclr-18282	316	27	.	.	PUNCT
iiclr-18282	317	1	jurisdictions	jurisdiction	NOUN
iiclr-18282	317	2	committed	commit	VERB
iiclr-18282	317	3	to	to	ADP
iiclr-18282	317	4	improving	improve	VERB
iiclr-18282	317	5	transparency	transparency	NOUN
iiclr-18282	317	6	and	and	CCONJ
iiclr-18282	317	7	establishing	establish	VERB
iiclr-18282	317	8	effective	effective	ADJ
iiclr-18282	317	9	exchange	exchange	NOUN
iiclr-18282	317	10	of	of	ADP
iiclr-18282	317	11	information	information	NOUN
iiclr-18282	317	12	in	in	ADP
iiclr-18282	317	13	tax	tax	NOUN
iiclr-18282	317	14	matters	matter	NOUN
iiclr-18282	317	15	,	,	PUNCT
iiclr-18282	317	16	org	org	NOUN
iiclr-18282	317	17	.	.	PUNCT
iiclr-18282	318	1	for	for	ADP
iiclr-18282	318	2	econ	econ	NOUN
iiclr-18282	318	3	.	.	PUNCT
iiclr-18282	319	1	cooperation	cooperation	NOUN
iiclr-18282	319	2	and	and	CCONJ
iiclr-18282	319	3	dev	dev	PROPN
iiclr-18282	319	4	.	.	PROPN
iiclr-18282	319	5	,	,	PUNCT
iiclr-18282	319	6	http://www.oecd.org/countries/virginislandsuk/jurisdictionscommittedtoimprovingtransparen	http://www.oecd.org/countries/virginislandsuk/jurisdictionscommittedtoimprovingtransparen	PROPN
iiclr-18282	319	7	cyandestablishingeffectiveexchangeofinformationintaxmatters.htm	cyandestablishingeffectiveexchangeofinformationintaxmatters.htm	X
iiclr-18282	319	8	(	(	PUNCT
iiclr-18282	319	9	last	last	ADJ
iiclr-18282	319	10	visited	visit	VERB
iiclr-18282	319	11	feb	feb	PROPN
iiclr-18282	319	12	.	.	PROPN
iiclr-18282	319	13	21	21	NUM
iiclr-18282	319	14	,	,	PUNCT
iiclr-18282	319	15	2014	2014	NUM
iiclr-18282	319	16	,	,	PUNCT
iiclr-18282	319	17	http://perma.cc/t5g-239x	http://perma.cc/t5g-239x	PROPN
iiclr-18282	319	18	)	)	PUNCT
iiclr-18282	319	19	.	.	PUNCT
iiclr-18282	320	1	109	109	NUM
iiclr-18282	320	2	.	.	PUNCT
iiclr-18282	321	1	i	i	PRON
iiclr-18282	321	2	d.	d.	PROPN
iiclr-18282	321	3	110	110	NUM
iiclr-18282	321	4	.	.	PUNCT
iiclr-18282	322	1	i	i	PRON
iiclr-18282	322	2	d.	d.	PROPN
iiclr-18282	322	3	111	111	NUM
iiclr-18282	322	4	.	.	PUNCT
iiclr-18282	323	1	i	i	PRON
iiclr-18282	323	2	d.	d.	PROPN
iiclr-18282	323	3	112	112	NUM
iiclr-18282	323	4	.	.	PUNCT
iiclr-18282	324	1	i	i	PRON
iiclr-18282	324	2	d.	d.	PROPN
iiclr-18282	324	3	113	113	NUM
iiclr-18282	324	4	.	.	PUNCT
iiclr-18282	325	1	these	these	DET
iiclr-18282	325	2	jurisdictions	jurisdiction	NOUN
iiclr-18282	325	3	all	all	PRON
iiclr-18282	325	4	have	have	VERB
iiclr-18282	325	5	low	low	ADJ
iiclr-18282	325	6	tax	tax	NOUN
iiclr-18282	325	7	rates	rate	NOUN
iiclr-18282	325	8	and	and	CCONJ
iiclr-18282	325	9	strong	strong	ADJ
iiclr-18282	325	10	banking	banking	NOUN
iiclr-18282	325	11	security	security	NOUN
iiclr-18282	325	12	laws	law	NOUN
iiclr-18282	325	13	,	,	PUNCT
iiclr-18282	325	14	which	which	PRON
iiclr-18282	325	15	make	make	VERB
iiclr-18282	325	16	them	they	PRON
iiclr-18282	325	17	appealing	appeal	VERB
iiclr-18282	325	18	tax	tax	NOUN
iiclr-18282	325	19	havens	haven	NOUN
iiclr-18282	325	20	.	.	PUNCT
iiclr-18282	326	1	i	i	PRON
iiclr-18282	326	2	d.	d.	PROPN
iiclr-18282	326	3	114	114	NUM
iiclr-18282	326	4	.	.	PUNCT
iiclr-18282	327	1	i	i	PRON
iiclr-18282	327	2	d.	d.	PROPN
iiclr-18282	327	3	115	115	NUM
iiclr-18282	327	4	.	.	PUNCT
iiclr-18282	328	1	i	i	PRON
iiclr-18282	328	2	d.	d.	PROPN
iiclr-18282	328	3	116	116	NUM
iiclr-18282	328	4	.	.	PUNCT
iiclr-18282	329	1	i	i	PRON
iiclr-18282	329	2	d.	d.	PROPN
iiclr-18282	329	3	742	742	NUM
iiclr-18282	329	4	ind	ind	PROPN
iiclr-18282	329	5	.	.	PUNCT
iiclr-18282	330	1	int’l	int’l	NUM
iiclr-18282	330	2	&	&	CCONJ
iiclr-18282	330	3	comp	comp	PROPN
iiclr-18282	330	4	.	.	PUNCT
iiclr-18282	331	1	l.	l.	PROPN
iiclr-18282	331	2	rev	rev	PROPN
iiclr-18282	331	3	.	.	PUNCT
iiclr-18282	332	1	[	[	X
iiclr-18282	332	2	vol	vol	NOUN
iiclr-18282	332	3	.	.	PUNCT
iiclr-18282	333	1	24:3	24:3	NUM
iiclr-18282	333	2	extending	extend	VERB
iiclr-18282	333	3	the	the	DET
iiclr-18282	333	4	scope	scope	NOUN
iiclr-18282	333	5	of	of	ADP
iiclr-18282	333	6	any	any	DET
iiclr-18282	333	7	existing	exist	VERB
iiclr-18282	333	8	measure	measure	NOUN
iiclr-18282	333	9	that	that	PRON
iiclr-18282	333	10	currently	currently	ADV
iiclr-18282	333	11	constitutes	constitute	VERB
iiclr-18282	333	12	a	a	DET
iiclr-18282	333	13	harmful	harmful	ADJ
iiclr-18282	333	14	tax	tax	NOUN
iiclr-18282	333	15	practice	practice	NOUN
iiclr-18282	333	16	under	under	ADP
iiclr-18282	333	17	the	the	DET
iiclr-18282	333	18	oecd	oecd	PROPN
iiclr-18282	333	19	report.117	report.117	VERB
iiclr-18282	333	20	these	these	DET
iiclr-18282	333	21	“	"	PUNCT
iiclr-18282	333	22	commitments	commitment	NOUN
iiclr-18282	333	23	,	,	PUNCT
iiclr-18282	333	24	”	"	PUNCT
iiclr-18282	333	25	even	even	ADV
iiclr-18282	333	26	upon	upon	SCONJ
iiclr-18282	333	27	first	first	ADJ
iiclr-18282	333	28	glance	glance	NOUN
iiclr-18282	333	29	,	,	PUNCT
iiclr-18282	333	30	are	be	AUX
iiclr-18282	333	31	no	no	ADV
iiclr-18282	333	32	more	more	ADJ
iiclr-18282	333	33	than	than	ADP
iiclr-18282	333	34	empty	empty	ADJ
iiclr-18282	333	35	promises	promise	NOUN
iiclr-18282	333	36	.	.	PUNCT
iiclr-18282	334	1	what	what	PRON
iiclr-18282	334	2	the	the	DET
iiclr-18282	334	3	cayman	cayman	PROPN
iiclr-18282	334	4	islands	island	VERB
iiclr-18282	334	5	“	"	PUNCT
iiclr-18282	334	6	promises	promise	NOUN
iiclr-18282	334	7	”	"	PUNCT
iiclr-18282	334	8	to	to	PART
iiclr-18282	334	9	do	do	VERB
iiclr-18282	334	10	is	be	AUX
iiclr-18282	334	11	to	to	PART
iiclr-18282	334	12	not	not	PART
iiclr-18282	334	13	increase	increase	VERB
iiclr-18282	334	14	its	its	PRON
iiclr-18282	334	15	tax	tax	NOUN
iiclr-18282	334	16	avoidance	avoidance	NOUN
iiclr-18282	334	17	structure.118	structure.118	VERB
iiclr-18282	334	18	it	it	PRON
iiclr-18282	334	19	is	be	AUX
iiclr-18282	334	20	not	not	PART
iiclr-18282	334	21	promising	promise	VERB
iiclr-18282	334	22	to	to	PART
iiclr-18282	334	23	get	get	VERB
iiclr-18282	334	24	rid	rid	VERB
iiclr-18282	334	25	of	of	ADP
iiclr-18282	334	26	“	"	PUNCT
iiclr-18282	334	27	harmful	harmful	ADJ
iiclr-18282	334	28	tax	tax	NOUN
iiclr-18282	334	29	practices	practice	NOUN
iiclr-18282	334	30	”	"	PUNCT
iiclr-18282	334	31	or	or	CCONJ
iiclr-18282	334	32	commit	commit	VERB
iiclr-18282	334	33	to	to	ADP
iiclr-18282	334	34	reforming	reform	VERB
iiclr-18282	334	35	them	they	PRON
iiclr-18282	334	36	,	,	PUNCT
iiclr-18282	334	37	but	but	CCONJ
iiclr-18282	334	38	just	just	ADV
iiclr-18282	334	39	to	to	PART
iiclr-18282	334	40	stop	stop	VERB
iiclr-18282	334	41	their	their	PRON
iiclr-18282	334	42	development	development	NOUN
iiclr-18282	334	43	or	or	CCONJ
iiclr-18282	334	44	progression	progression	NOUN
iiclr-18282	334	45	.	.	PUNCT
iiclr-18282	335	1	many	many	ADJ
iiclr-18282	335	2	of	of	ADP
iiclr-18282	335	3	these	these	DET
iiclr-18282	335	4	countries	country	NOUN
iiclr-18282	335	5	,	,	PUNCT
iiclr-18282	335	6	including	include	VERB
iiclr-18282	335	7	the	the	DET
iiclr-18282	335	8	cayman	cayman	PROPN
iiclr-18282	335	9	islands	island	NOUN
iiclr-18282	335	10	,	,	PUNCT
iiclr-18282	335	11	already	already	ADV
iiclr-18282	335	12	have	have	VERB
iiclr-18282	335	13	a	a	DET
iiclr-18282	335	14	developed	develop	VERB
iiclr-18282	335	15	system	system	NOUN
iiclr-18282	335	16	of	of	ADP
iiclr-18282	335	17	“	"	PUNCT
iiclr-18282	335	18	harmful	harmful	ADJ
iiclr-18282	335	19	tax	tax	NOUN
iiclr-18282	335	20	practices”119	practices”119	NOUN
iiclr-18282	335	21	which	which	PRON
iiclr-18282	335	22	garnered	garner	VERB
iiclr-18282	335	23	them	they	PRON
iiclr-18282	335	24	a	a	DET
iiclr-18282	335	25	spot	spot	NOUN
iiclr-18282	335	26	on	on	ADP
iiclr-18282	335	27	the	the	DET
iiclr-18282	335	28	list	list	NOUN
iiclr-18282	335	29	in	in	ADP
iiclr-18282	335	30	the	the	DET
iiclr-18282	335	31	first	first	ADJ
iiclr-18282	335	32	place	place	NOUN
iiclr-18282	335	33	.	.	PUNCT
iiclr-18282	336	1	so	so	ADV
iiclr-18282	336	2	by	by	ADP
iiclr-18282	336	3	telling	tell	VERB
iiclr-18282	336	4	these	these	DET
iiclr-18282	336	5	countries	country	NOUN
iiclr-18282	336	6	just	just	ADV
iiclr-18282	336	7	not	not	PART
iiclr-18282	336	8	to	to	PART
iiclr-18282	336	9	go	go	VERB
iiclr-18282	336	10	any	any	PRON
iiclr-18282	336	11	further	far	ADV
iiclr-18282	336	12	,	,	PUNCT
iiclr-18282	336	13	it	it	PRON
iiclr-18282	336	14	has	have	VERB
iiclr-18282	336	15	almost	almost	ADV
iiclr-18282	336	16	no	no	DET
iiclr-18282	336	17	practical	practical	ADJ
iiclr-18282	336	18	effect	effect	NOUN
iiclr-18282	336	19	because	because	SCONJ
iiclr-18282	336	20	they	they	PRON
iiclr-18282	336	21	are	be	AUX
iiclr-18282	336	22	already	already	ADV
iiclr-18282	336	23	in	in	ADP
iiclr-18282	336	24	a	a	DET
iiclr-18282	336	25	position	position	NOUN
iiclr-18282	336	26	where	where	SCONJ
iiclr-18282	336	27	they	they	PRON
iiclr-18282	336	28	have	have	VERB
iiclr-18282	336	29	the	the	DET
iiclr-18282	336	30	practices	practice	NOUN
iiclr-18282	336	31	in	in	ADP
iiclr-18282	336	32	place	place	NOUN
iiclr-18282	336	33	and	and	CCONJ
iiclr-18282	336	34	will	will	AUX
iiclr-18282	336	35	gain	gain	VERB
iiclr-18282	336	36	little	little	ADJ
iiclr-18282	336	37	from	from	ADP
iiclr-18282	336	38	expanding	expand	VERB
iiclr-18282	336	39	them	they	PRON
iiclr-18282	336	40	.	.	PUNCT
iiclr-18282	337	1	without	without	ADP
iiclr-18282	337	2	requiring	require	VERB
iiclr-18282	337	3	any	any	DET
iiclr-18282	337	4	change	change	NOUN
iiclr-18282	337	5	in	in	ADP
iiclr-18282	337	6	the	the	DET
iiclr-18282	337	7	currently	currently	ADV
iiclr-18282	337	8	existing	exist	VERB
iiclr-18282	337	9	“	"	PUNCT
iiclr-18282	337	10	harmful	harmful	ADJ
iiclr-18282	337	11	tax	tax	NOUN
iiclr-18282	337	12	practices	practice	NOUN
iiclr-18282	337	13	,	,	PUNCT
iiclr-18282	337	14	”	"	PUNCT
iiclr-18282	337	15	the	the	DET
iiclr-18282	337	16	oecd	oecd	PROPN
iiclr-18282	337	17	appears	appear	VERB
iiclr-18282	337	18	to	to	PART
iiclr-18282	337	19	be	be	AUX
iiclr-18282	337	20	doing	do	VERB
iiclr-18282	337	21	nothing	nothing	PRON
iiclr-18282	337	22	more	more	ADV
iiclr-18282	337	23	than	than	ADP
iiclr-18282	337	24	officially	officially	ADV
iiclr-18282	337	25	listing	list	VERB
iiclr-18282	337	26	common	common	ADJ
iiclr-18282	337	27	knowledge	knowledge	NOUN
iiclr-18282	337	28	.	.	PUNCT
iiclr-18282	338	1	towards	towards	ADP
iiclr-18282	338	2	the	the	DET
iiclr-18282	338	3	end	end	NOUN
iiclr-18282	338	4	of	of	ADP
iiclr-18282	338	5	the	the	DET
iiclr-18282	338	6	prior	prior	ADJ
iiclr-18282	338	7	decade	decade	NOUN
iiclr-18282	338	8	,	,	PUNCT
iiclr-18282	338	9	it	it	PRON
iiclr-18282	338	10	became	become	VERB
iiclr-18282	338	11	clear120	clear120	PROPN
iiclr-18282	338	12	that	that	SCONJ
iiclr-18282	338	13	the	the	DET
iiclr-18282	338	14	use	use	NOUN
iiclr-18282	338	15	of	of	ADP
iiclr-18282	338	16	bilateral	bilateral	ADJ
iiclr-18282	338	17	treaties	treaty	NOUN
iiclr-18282	338	18	and	and	CCONJ
iiclr-18282	338	19	“	"	PUNCT
iiclr-18282	338	20	blacklisting	blacklisting	NOUN
iiclr-18282	338	21	”	"	PUNCT
iiclr-18282	338	22	was	be	AUX
iiclr-18282	338	23	ineffective	ineffective	ADJ
iiclr-18282	338	24	in	in	ADP
iiclr-18282	338	25	regulating	regulate	VERB
iiclr-18282	338	26	offshore	offshore	ADJ
iiclr-18282	338	27	tax	tax	NOUN
iiclr-18282	338	28	evasion	evasion	NOUN
iiclr-18282	338	29	,	,	PUNCT
iiclr-18282	338	30	and	and	CCONJ
iiclr-18282	338	31	a	a	DET
iiclr-18282	338	32	new	new	ADJ
iiclr-18282	338	33	solution	solution	NOUN
iiclr-18282	338	34	was	be	AUX
iiclr-18282	338	35	needed.121	needed.121	ADJ
iiclr-18282	338	36	after	after	ADP
iiclr-18282	338	37	years	year	NOUN
iiclr-18282	338	38	of	of	ADP
iiclr-18282	338	39	negotiations122	negotiations122	PROPN
iiclr-18282	338	40	congress	congress	PROPN
iiclr-18282	338	41	decided	decide	VERB
iiclr-18282	338	42	upon	upon	SCONJ
iiclr-18282	338	43	a	a	DET
iiclr-18282	338	44	solution	solution	NOUN
iiclr-18282	338	45	in	in	ADP
iiclr-18282	338	46	2010.123	2010.123	NUM
iiclr-18282	338	47	instead	instead	ADV
iiclr-18282	338	48	of	of	ADP
iiclr-18282	338	49	using	use	VERB
iiclr-18282	338	50	bilateral	bilateral	ADJ
iiclr-18282	338	51	and	and	CCONJ
iiclr-18282	338	52	multinational	multinational	ADJ
iiclr-18282	338	53	treaties	treaty	NOUN
iiclr-18282	338	54	,	,	PUNCT
iiclr-18282	338	55	the	the	DET
iiclr-18282	338	56	traditional	traditional	ADJ
iiclr-18282	338	57	tools	tool	NOUN
iiclr-18282	338	58	of	of	ADP
iiclr-18282	338	59	international	international	ADJ
iiclr-18282	338	60	law	law	NOUN
iiclr-18282	338	61	,	,	PUNCT
iiclr-18282	338	62	congress	congress	PROPN
iiclr-18282	338	63	took	take	VERB
iiclr-18282	338	64	a	a	DET
iiclr-18282	338	65	bold	bold	ADJ
iiclr-18282	338	66	step	step	NOUN
iiclr-18282	338	67	in	in	ADP
iiclr-18282	338	68	a	a	DET
iiclr-18282	338	69	new	new	ADJ
iiclr-18282	338	70	direction	direction	NOUN
iiclr-18282	338	71	,	,	PUNCT
iiclr-18282	338	72	promulgating	promulgate	VERB
iiclr-18282	338	73	a	a	DET
iiclr-18282	338	74	unilateral	unilateral	ADJ
iiclr-18282	338	75	imposition	imposition	NOUN
iiclr-18282	338	76	of	of	ADP
iiclr-18282	338	77	domestic	domestic	ADJ
iiclr-18282	338	78	law	law	NOUN
iiclr-18282	338	79	on	on	ADP
iiclr-18282	338	80	foreign	foreign	ADJ
iiclr-18282	338	81	banks	bank	NOUN
iiclr-18282	338	82	and	and	CCONJ
iiclr-18282	338	83	companies.124	companies.124	PROPN
iiclr-18282	338	84	iv	iv	NUM
iiclr-18282	338	85	.	.	PUNCT
iiclr-18282	339	1	foreign	foreign	ADJ
iiclr-18282	339	2	account	account	NOUN
iiclr-18282	339	3	tax	tax	NOUN
iiclr-18282	339	4	compliance	compliance	NOUN
iiclr-18282	339	5	act	act	VERB
iiclr-18282	339	6	the	the	DET
iiclr-18282	339	7	foreign	foreign	ADJ
iiclr-18282	339	8	account	account	NOUN
iiclr-18282	339	9	tax	tax	NOUN
iiclr-18282	339	10	compliance	compliance	NOUN
iiclr-18282	339	11	act	act	NOUN
iiclr-18282	339	12	(	(	PUNCT
iiclr-18282	339	13	fatca	fatca	PROPN
iiclr-18282	339	14	)	)	PUNCT
iiclr-18282	339	15	was	be	AUX
iiclr-18282	339	16	part	part	NOUN
iiclr-18282	339	17	of	of	ADP
iiclr-18282	339	18	the	the	DET
iiclr-18282	339	19	117	117	NUM
iiclr-18282	339	20	.	.	PUNCT
iiclr-18282	340	1	commitment	commitment	NOUN
iiclr-18282	340	2	letter	letter	NOUN
iiclr-18282	340	3	from	from	ADP
iiclr-18282	340	4	pj	pj	PROPN
iiclr-18282	340	5	smith	smith	PROPN
iiclr-18282	340	6	,	,	PUNCT
iiclr-18282	340	7	governor	governor	NOUN
iiclr-18282	340	8	,	,	PUNCT
iiclr-18282	340	9	cayman	cayman	PROPN
iiclr-18282	340	10	islands	island	NOUN
iiclr-18282	340	11	,	,	PUNCT
iiclr-18282	340	12	to	to	ADP
iiclr-18282	340	13	donald	donald	PROPN
iiclr-18282	340	14	johnston	johnston	PROPN
iiclr-18282	340	15	,	,	PUNCT
iiclr-18282	340	16	oecd	oecd	PROPN
iiclr-18282	341	1	sec’y	sec’y	PROPN
iiclr-18282	341	2	general	general	ADJ
iiclr-18282	341	3	(	(	PUNCT
iiclr-18282	341	4	may	may	PROPN
iiclr-18282	341	5	18	18	NUM
iiclr-18282	341	6	,	,	PUNCT
iiclr-18282	341	7	2000	2000	NUM
iiclr-18282	341	8	)	)	PUNCT
iiclr-18282	341	9	,	,	PUNCT
iiclr-18282	341	10	archived	archive	VERB
iiclr-18282	341	11	at	at	ADP
iiclr-18282	341	12	http://perma.cc/bp7b-6eha	http://perma.cc/bp7b-6eha	X
iiclr-18282	341	13	.	.	PUNCT
iiclr-18282	342	1	118	118	NUM
iiclr-18282	342	2	.	.	PUNCT
iiclr-18282	343	1	i	i	PRON
iiclr-18282	343	2	d.	d.	PROPN
iiclr-18282	343	3	119	119	NUM
iiclr-18282	343	4	.	.	PUNCT
iiclr-18282	344	1	an	an	DET
iiclr-18282	344	2	example	example	NOUN
iiclr-18282	344	3	of	of	ADP
iiclr-18282	344	4	harmful	harmful	ADJ
iiclr-18282	344	5	tax	tax	NOUN
iiclr-18282	344	6	practices	practice	NOUN
iiclr-18282	344	7	includes	include	VERB
iiclr-18282	344	8	the	the	DET
iiclr-18282	344	9	banking	banking	NOUN
iiclr-18282	344	10	secrecy	secrecy	NOUN
iiclr-18282	344	11	laws	law	NOUN
iiclr-18282	344	12	which	which	PRON
iiclr-18282	344	13	put	put	VERB
iiclr-18282	344	14	them	they	PRON
iiclr-18282	344	15	on	on	ADP
iiclr-18282	344	16	the	the	DET
iiclr-18282	344	17	oecd	oecd	PROPN
iiclr-18282	344	18	list	list	NOUN
iiclr-18282	344	19	in	in	ADP
iiclr-18282	344	20	the	the	DET
iiclr-18282	344	21	first	first	ADJ
iiclr-18282	344	22	place	place	NOUN
iiclr-18282	344	23	.	.	PUNCT
iiclr-18282	345	1	120	120	NUM
iiclr-18282	345	2	.	.	PUNCT
iiclr-18282	346	1	with	with	ADP
iiclr-18282	346	2	the	the	DET
iiclr-18282	346	3	limited	limited	ADJ
iiclr-18282	346	4	practical	practical	ADJ
iiclr-18282	346	5	effect	effect	NOUN
iiclr-18282	346	6	of	of	ADP
iiclr-18282	346	7	“	"	PUNCT
iiclr-18282	346	8	blacklisting	blacklist	VERB
iiclr-18282	346	9	”	"	PUNCT
iiclr-18282	346	10	as	as	SCONJ
iiclr-18282	346	11	evidenced	evidence	VERB
iiclr-18282	346	12	above	above	ADV
iiclr-18282	346	13	,	,	PUNCT
iiclr-18282	346	14	and	and	CCONJ
iiclr-18282	346	15	the	the	DET
iiclr-18282	346	16	failures	failure	NOUN
iiclr-18282	346	17	of	of	ADP
iiclr-18282	346	18	the	the	DET
iiclr-18282	346	19	bilateral	bilateral	ADJ
iiclr-18282	346	20	treaty	treaty	NOUN
iiclr-18282	346	21	system	system	NOUN
iiclr-18282	346	22	exposed	expose	VERB
iiclr-18282	346	23	by	by	ADP
iiclr-18282	346	24	the	the	DET
iiclr-18282	346	25	ubs	ubs	PROPN
iiclr-18282	346	26	case	case	NOUN
iiclr-18282	346	27	,	,	PUNCT
iiclr-18282	346	28	the	the	DET
iiclr-18282	346	29	state	state	NOUN
iiclr-18282	346	30	of	of	ADP
iiclr-18282	346	31	tax	tax	NOUN
iiclr-18282	346	32	-	-	PUNCT
iiclr-18282	346	33	haven	haven	NOUN
iiclr-18282	346	34	regulation	regulation	NOUN
iiclr-18282	346	35	was	be	AUX
iiclr-18282	346	36	not	not	PART
iiclr-18282	346	37	effective	effective	ADJ
iiclr-18282	346	38	.	.	PUNCT
iiclr-18282	347	1	see	see	VERB
iiclr-18282	347	2	generally	generally	ADV
iiclr-18282	347	3	press	press	NOUN
iiclr-18282	347	4	release	release	NOUN
iiclr-18282	347	5	,	,	PUNCT
iiclr-18282	347	6	office	office	NOUN
iiclr-18282	347	7	of	of	ADP
iiclr-18282	347	8	senator	senator	PROPN
iiclr-18282	347	9	carl	carl	PROPN
iiclr-18282	347	10	levin	levin	PROPN
iiclr-18282	347	11	,	,	PUNCT
iiclr-18282	347	12	supra	supra	PROPN
iiclr-18282	347	13	note	note	PROPN
iiclr-18282	347	14	19	19	NUM
iiclr-18282	347	15	.	.	NOUN
iiclr-18282	347	16	121	121	NUM
iiclr-18282	347	17	.	.	PUNCT
iiclr-18282	348	1	press	press	NOUN
iiclr-18282	348	2	release	release	NOUN
iiclr-18282	348	3	,	,	PUNCT
iiclr-18282	348	4	office	office	NOUN
iiclr-18282	348	5	of	of	ADP
iiclr-18282	348	6	senator	senator	PROPN
iiclr-18282	348	7	carl	carl	PROPN
iiclr-18282	348	8	levin	levin	PROPN
iiclr-18282	348	9	,	,	PUNCT
iiclr-18282	348	10	supra	supra	PROPN
iiclr-18282	348	11	note	note	PROPN
iiclr-18282	348	12	19	19	NUM
iiclr-18282	348	13	.	.	NOUN
iiclr-18282	348	14	122	122	NUM
iiclr-18282	348	15	.	.	PUNCT
iiclr-18282	349	1	us	us	PROPN
iiclr-18282	349	2	senate	senate	PROPN
iiclr-18282	349	3	subcomm	subcomm	PROPN
iiclr-18282	349	4	.	.	PUNCT
iiclr-18282	350	1	on	on	ADP
iiclr-18282	350	2	investigations	investigation	NOUN
iiclr-18282	350	3	,	,	PUNCT
iiclr-18282	350	4	comm	comm	NOUN
iiclr-18282	350	5	.	.	PUNCT
iiclr-18282	351	1	on	on	ADP
iiclr-18282	351	2	homeland	homeland	PROPN
iiclr-18282	351	3	sec	sec	PROPN
iiclr-18282	351	4	.	.	PROPN
iiclr-18282	352	1	and	and	CCONJ
iiclr-18282	352	2	gov’t	gov’t	NUM
iiclr-18282	352	3	aff	aff	PROPN
iiclr-18282	352	4	.	.	PROPN
iiclr-18282	353	1	,	,	PUNCT
iiclr-18282	353	2	tax	tax	NOUN
iiclr-18282	353	3	haven	haven	NOUN
iiclr-18282	353	4	abuses	abuse	NOUN
iiclr-18282	353	5	:	:	PUNCT
iiclr-18282	353	6	the	the	DET
iiclr-18282	353	7	enablers	enabler	NOUN
iiclr-18282	353	8	,	,	PUNCT
iiclr-18282	353	9	the	the	DET
iiclr-18282	353	10	tools	tool	NOUN
iiclr-18282	353	11	and	and	CCONJ
iiclr-18282	353	12	secrecy	secrecy	NOUN
iiclr-18282	353	13	3	3	NUM
iiclr-18282	353	14	(	(	PUNCT
iiclr-18282	353	15	2006	2006	NUM
iiclr-18282	353	16	)	)	PUNCT
iiclr-18282	353	17	archived	archive	VERB
iiclr-18282	353	18	at	at	ADP
iiclr-18282	353	19	http://perma.cc/n2t6-jba9	http://perma.cc/n2t6-jba9	PROPN
iiclr-18282	353	20	;	;	PUNCT
iiclr-18282	353	21	press	press	NOUN
iiclr-18282	353	22	release	release	NOUN
iiclr-18282	353	23	,	,	PUNCT
iiclr-18282	353	24	office	office	NOUN
iiclr-18282	353	25	of	of	ADP
iiclr-18282	353	26	senator	senator	PROPN
iiclr-18282	353	27	carl	carl	PROPN
iiclr-18282	353	28	levin	levin	PROPN
iiclr-18282	353	29	,	,	PUNCT
iiclr-18282	353	30	supra	supra	PROPN
iiclr-18282	353	31	note	note	PROPN
iiclr-18282	353	32	19	19	NUM
iiclr-18282	353	33	;	;	PUNCT
iiclr-18282	353	34	stop	stop	VERB
iiclr-18282	353	35	tax	tax	NOUN
iiclr-18282	353	36	haven	haven	NOUN
iiclr-18282	353	37	abuse	abuse	PROPN
iiclr-18282	353	38	act	act	PROPN
iiclr-18282	353	39	,	,	PUNCT
iiclr-18282	353	40	h.r	h.r	PROPN
iiclr-18282	353	41	.	.	PROPN
iiclr-18282	353	42	2669	2669	NUM
iiclr-18282	353	43	,	,	PUNCT
iiclr-18282	353	44	112th	112th	PROPN
iiclr-18282	353	45	cong	cong	NOUN
iiclr-18282	353	46	.	.	PUNCT
iiclr-18282	354	1	(	(	PUNCT
iiclr-18282	354	2	2011	2011	NUM
iiclr-18282	354	3	)	)	PUNCT
iiclr-18282	354	4	;	;	PUNCT
iiclr-18282	354	5	stop	stop	VERB
iiclr-18282	354	6	tax	tax	NOUN
iiclr-18282	354	7	haven	haven	NOUN
iiclr-18282	354	8	abuse	abuse	PROPN
iiclr-18282	354	9	act	act	PROPN
iiclr-18282	354	10	,	,	PUNCT
iiclr-18282	354	11	s.	s.	PROPN
iiclr-18282	354	12	1346	1346	NUM
iiclr-18282	354	13	,	,	PUNCT
iiclr-18282	354	14	112th	112th	PROPN
iiclr-18282	354	15	cong	cong	NOUN
iiclr-18282	354	16	.	.	PUNCT
iiclr-18282	355	1	(	(	PUNCT
iiclr-18282	355	2	2011	2011	NUM
iiclr-18282	355	3	)	)	PUNCT
iiclr-18282	355	4	.	.	PUNCT
iiclr-18282	356	1	123	123	NUM
iiclr-18282	356	2	.	.	PUNCT
iiclr-18282	357	1	hiring	hire	VERB
iiclr-18282	357	2	incentives	incentive	NOUN
iiclr-18282	357	3	to	to	PART
iiclr-18282	357	4	restore	restore	VERB
iiclr-18282	357	5	employment	employment	NOUN
iiclr-18282	357	6	act	act	NOUN
iiclr-18282	357	7	(	(	PUNCT
iiclr-18282	357	8	hire	hire	NOUN
iiclr-18282	357	9	)	)	PUNCT
iiclr-18282	357	10	,	,	PUNCT
iiclr-18282	357	11	pub	pub	NOUN
iiclr-18282	357	12	.	.	PUNCT
iiclr-18282	358	1	l.	l.	PROPN
iiclr-18282	358	2	no	no	INTJ
iiclr-18282	358	3	.	.	PROPN
iiclr-18282	359	1	111	111	NUM
iiclr-18282	359	2	-	-	SYM
iiclr-18282	359	3	147	147	NUM
iiclr-18282	359	4	,	,	PUNCT
iiclr-18282	359	5	124	124	NUM
iiclr-18282	359	6	stat	stat	NOUN
iiclr-18282	359	7	.	.	PUNCT
iiclr-18282	360	1	71	71	NUM
iiclr-18282	360	2	(	(	PUNCT
iiclr-18282	360	3	2010	2010	NUM
iiclr-18282	360	4	)	)	PUNCT
iiclr-18282	360	5	,	,	PUNCT
iiclr-18282	360	6	archived	archive	VERB
iiclr-18282	360	7	at	at	ADP
iiclr-18282	360	8	http://perma.cc/859b-ycgk	http://perma.cc/859b-ycgk	PROPN
iiclr-18282	360	9	.	.	PUNCT
iiclr-18282	361	1	124	124	NUM
iiclr-18282	361	2	.	.	PUNCT
iiclr-18282	362	1	see	see	VERB
iiclr-18282	362	2	explanation	explanation	NOUN
iiclr-18282	362	3	of	of	ADP
iiclr-18282	362	4	fatca	fatca	ADJ
iiclr-18282	362	5	provisions	provision	NOUN
iiclr-18282	362	6	and	and	CCONJ
iiclr-18282	362	7	how	how	SCONJ
iiclr-18282	362	8	they	they	PRON
iiclr-18282	362	9	are	be	AUX
iiclr-18282	362	10	a	a	DET
iiclr-18282	362	11	unilateral	unilateral	ADJ
iiclr-18282	362	12	imposition	imposition	NOUN
iiclr-18282	362	13	of	of	ADP
iiclr-18282	362	14	domestic	domestic	ADJ
iiclr-18282	362	15	law	law	NOUN
iiclr-18282	362	16	into	into	ADP
iiclr-18282	362	17	the	the	DET
iiclr-18282	362	18	international	international	ADJ
iiclr-18282	362	19	sphere	sphere	NOUN
iiclr-18282	362	20	in	in	ADP
iiclr-18282	362	21	part	part	NOUN
iiclr-18282	362	22	iii	iii	NOUN
iiclr-18282	362	23	,	,	PUNCT
iiclr-18282	362	24	infra	infra	NOUN
iiclr-18282	362	25	.	.	PUNCT
iiclr-18282	363	1	2014	2014	NUM
iiclr-18282	363	2	]	]	X
iiclr-18282	363	3	foreign	foreign	ADJ
iiclr-18282	363	4	account	account	NOUN
iiclr-18282	363	5	tax	tax	NOUN
iiclr-18282	363	6	compliance	compliance	NOUN
iiclr-18282	363	7	act	act	VERB
iiclr-18282	363	8	743	743	NUM
iiclr-18282	363	9	2010	2010	NUM
iiclr-18282	363	10	hiring	hire	VERB
iiclr-18282	363	11	incentives	incentive	NOUN
iiclr-18282	363	12	to	to	PART
iiclr-18282	363	13	restore	restore	VERB
iiclr-18282	363	14	employment	employment	NOUN
iiclr-18282	363	15	act	act	NOUN
iiclr-18282	363	16	(	(	PUNCT
iiclr-18282	363	17	hire)125	hire)125	X
iiclr-18282	363	18	and	and	CCONJ
iiclr-18282	363	19	the	the	DET
iiclr-18282	363	20	solution	solution	NOUN
iiclr-18282	363	21	proposed	propose	VERB
iiclr-18282	363	22	by	by	ADP
iiclr-18282	363	23	congress126	congress126	PROPN
iiclr-18282	363	24	and	and	CCONJ
iiclr-18282	363	25	the	the	DET
iiclr-18282	363	26	obama	obama	NOUN
iiclr-18282	363	27	administration127	administration127	PROPN
iiclr-18282	363	28	to	to	PART
iiclr-18282	363	29	combat	combat	VERB
iiclr-18282	363	30	the	the	DET
iiclr-18282	363	31	problem	problem	NOUN
iiclr-18282	363	32	of	of	ADP
iiclr-18282	363	33	offshore	offshore	ADJ
iiclr-18282	363	34	tax	tax	NOUN
iiclr-18282	363	35	evasion.128	evasion.128	PROPN
iiclr-18282	363	36	fatca	fatca	NOUN
iiclr-18282	363	37	adds	add	VERB
iiclr-18282	363	38	sections	section	NOUN
iiclr-18282	363	39	1471	1471	NUM
iiclr-18282	363	40	through	through	ADP
iiclr-18282	363	41	1475	1475	NUM
iiclr-18282	363	42	to	to	ADP
iiclr-18282	363	43	the	the	DET
iiclr-18282	363	44	internal	internal	ADJ
iiclr-18282	363	45	revenue	revenue	NOUN
iiclr-18282	363	46	code,129	code,129	PROPN
iiclr-18282	363	47	and	and	CCONJ
iiclr-18282	363	48	has	have	AUX
iiclr-18282	363	49	led	lead	VERB
iiclr-18282	363	50	to	to	ADP
iiclr-18282	363	51	the	the	DET
iiclr-18282	363	52	promulgation	promulgation	NOUN
iiclr-18282	363	53	of	of	ADP
iiclr-18282	363	54	several	several	ADJ
iiclr-18282	363	55	treasury	treasury	NOUN
iiclr-18282	363	56	regulations	regulation	NOUN
iiclr-18282	363	57	designed	design	VERB
iiclr-18282	363	58	to	to	PART
iiclr-18282	363	59	explain	explain	VERB
iiclr-18282	363	60	and	and	CCONJ
iiclr-18282	363	61	help	help	VERB
iiclr-18282	363	62	implement	implement	VERB
iiclr-18282	363	63	those	those	DET
iiclr-18282	363	64	provisions.130	provisions.130	NOUN
iiclr-18282	363	65	the	the	DET
iiclr-18282	363	66	goal	goal	NOUN
iiclr-18282	363	67	of	of	ADP
iiclr-18282	363	68	fatca	fatca	NOUN
iiclr-18282	363	69	is	be	AUX
iiclr-18282	363	70	to	to	PART
iiclr-18282	363	71	improve	improve	VERB
iiclr-18282	363	72	tax	tax	NOUN
iiclr-18282	363	73	compliance	compliance	NOUN
iiclr-18282	363	74	involving	involve	VERB
iiclr-18282	363	75	foreign	foreign	ADJ
iiclr-18282	363	76	financial	financial	ADJ
iiclr-18282	363	77	assets	asset	NOUN
iiclr-18282	363	78	and	and	CCONJ
iiclr-18282	363	79	offshore	offshore	ADJ
iiclr-18282	363	80	accounts	account	NOUN
iiclr-18282	363	81	to	to	PART
iiclr-18282	363	82	thereby	thereby	ADV
iiclr-18282	363	83	increase	increase	VERB
iiclr-18282	363	84	tax	tax	NOUN
iiclr-18282	363	85	revenue.131	revenue.131	PROPN
iiclr-18282	363	86	fatca	fatca	NOUN
iiclr-18282	363	87	achieves	achieve	VERB
iiclr-18282	363	88	this	this	DET
iiclr-18282	363	89	goal	goal	NOUN
iiclr-18282	363	90	by	by	ADP
iiclr-18282	363	91	forcing132	forcing132	PROPN
iiclr-18282	363	92	three	three	NUM
iiclr-18282	363	93	categories	category	NOUN
iiclr-18282	363	94	of	of	ADP
iiclr-18282	363	95	foreign	foreign	ADJ
iiclr-18282	363	96	businesses133	businesses133	PROPN
iiclr-18282	363	97	to	to	PART
iiclr-18282	363	98	enter	enter	VERB
iiclr-18282	363	99	into	into	ADP
iiclr-18282	363	100	disclosure	disclosure	NOUN
iiclr-18282	363	101	agreements	agreement	NOUN
iiclr-18282	363	102	with	with	ADP
iiclr-18282	363	103	the	the	DET
iiclr-18282	363	104	irs:134	irs:134	NOUN
iiclr-18282	363	105	“	"	PUNCT
iiclr-18282	363	106	foreign	foreign	ADJ
iiclr-18282	363	107	financial	financial	ADJ
iiclr-18282	363	108	institutions,”135	institutions,”135	NOUN
iiclr-18282	363	109	foreign	foreign	ADJ
iiclr-18282	363	110	companies	company	NOUN
iiclr-18282	363	111	with	with	ADP
iiclr-18282	363	112	a	a	DET
iiclr-18282	363	113	“	"	PUNCT
iiclr-18282	363	114	substantial	substantial	ADJ
iiclr-18282	363	115	us	we	PRON
iiclr-18282	363	116	owner,”136	owner,”136	ADV
iiclr-18282	363	117	and	and	CCONJ
iiclr-18282	363	118	“	"	PUNCT
iiclr-18282	363	119	passthru	passthru	NOUN
iiclr-18282	363	120	”	"	PUNCT
iiclr-18282	363	121	companies.137	companies.137	NOUN
iiclr-18282	363	122	these	these	DET
iiclr-18282	363	123	businesses	business	NOUN
iiclr-18282	363	124	are	be	AUX
iiclr-18282	363	125	forced	force	VERB
iiclr-18282	363	126	into	into	ADP
iiclr-18282	363	127	disclosure	disclosure	NOUN
iiclr-18282	363	128	agreements	agreement	NOUN
iiclr-18282	363	129	by	by	ADP
iiclr-18282	363	130	an	an	DET
iiclr-18282	363	131	ultimatum	ultimatum	NOUN
iiclr-18282	363	132	:	:	PUNCT
iiclr-18282	363	133	comply	comply	VERB
iiclr-18282	363	134	with	with	ADP
iiclr-18282	363	135	the	the	DET
iiclr-18282	363	136	onerous138	onerous138	PROPN
iiclr-18282	363	137	and	and	CCONJ
iiclr-18282	363	138	expensive	expensive	ADJ
iiclr-18282	363	139	regulations139	regulations139	NOUN
iiclr-18282	363	140	or	or	CCONJ
iiclr-18282	363	141	have	have	VERB
iiclr-18282	363	142	30	30	NUM
iiclr-18282	363	143	percent	percent	NOUN
iiclr-18282	363	144	of	of	ADP
iiclr-18282	363	145	their	their	PRON
iiclr-18282	363	146	us	us	PROPN
iiclr-18282	363	147	source	source	NOUN
iiclr-18282	363	148	income	income	NOUN
iiclr-18282	363	149	withheld.140	withheld.140	PROPN
iiclr-18282	363	150	the	the	DET
iiclr-18282	363	151	thought	thought	NOUN
iiclr-18282	363	152	process	process	NOUN
iiclr-18282	363	153	is	be	AUX
iiclr-18282	363	154	that	that	SCONJ
iiclr-18282	363	155	by	by	ADP
iiclr-18282	363	156	threatening	threaten	VERB
iiclr-18282	363	157	foreign	foreign	ADJ
iiclr-18282	363	158	institutions	institution	NOUN
iiclr-18282	363	159	where	where	SCONJ
iiclr-18282	363	160	us	we	PRON
iiclr-18282	363	161	citizens	citizen	NOUN
iiclr-18282	363	162	conceal	conceal	VERB
iiclr-18282	363	163	their	their	PRON
iiclr-18282	363	164	money	money	NOUN
iiclr-18282	363	165	to	to	PART
iiclr-18282	363	166	comply	comply	VERB
iiclr-18282	363	167	with	with	ADP
iiclr-18282	363	168	irs	irs	PROPN
iiclr-18282	363	169	information	information	NOUN
iiclr-18282	363	170	reporting	reporting	NOUN
iiclr-18282	363	171	requirements	requirement	NOUN
iiclr-18282	363	172	,	,	PUNCT
iiclr-18282	363	173	they	they	PRON
iiclr-18282	363	174	will	will	AUX
iiclr-18282	363	175	create	create	VERB
iiclr-18282	363	176	an	an	DET
iiclr-18282	363	177	international	international	ADJ
iiclr-18282	363	178	withholding	withholding	NOUN
iiclr-18282	363	179	system	system	NOUN
iiclr-18282	363	180	similar	similar	ADJ
iiclr-18282	363	181	to	to	ADP
iiclr-18282	363	182	the	the	DET
iiclr-18282	363	183	one	one	NOUN
iiclr-18282	363	184	currently	currently	ADV
iiclr-18282	363	185	being	be	AUX
iiclr-18282	363	186	used	use	VERB
iiclr-18282	363	187	for	for	ADP
iiclr-18282	363	188	us	we	PRON
iiclr-18282	363	189	domestic	domestic	ADJ
iiclr-18282	363	190	income.141	income.141	ADJ
iiclr-18282	363	191	a.	a.	NOUN
iiclr-18282	363	192	definitions	definition	NOUN
iiclr-18282	363	193	and	and	CCONJ
iiclr-18282	363	194	implementation	implementation	NOUN
iiclr-18282	363	195	of	of	ADP
iiclr-18282	363	196	the	the	DET
iiclr-18282	363	197	withholding	withhold	VERB
iiclr-18282	363	198	ultimatum	ultimatum	NOUN
iiclr-18282	363	199	to	to	PART
iiclr-18282	363	200	compel	compel	VERB
iiclr-18282	363	201	information	information	NOUN
iiclr-18282	363	202	disclosure	disclosure	NOUN
iiclr-18282	363	203	1	1	NUM
iiclr-18282	363	204	.	.	PUNCT
iiclr-18282	364	1	foreign	foreign	ADJ
iiclr-18282	364	2	financial	financial	ADJ
iiclr-18282	364	3	institutions	institution	NOUN
iiclr-18282	364	4	the	the	DET
iiclr-18282	364	5	regulation	regulation	NOUN
iiclr-18282	364	6	of	of	ADP
iiclr-18282	364	7	“	"	PUNCT
iiclr-18282	364	8	foreign	foreign	ADJ
iiclr-18282	364	9	financial	financial	ADJ
iiclr-18282	364	10	institutions	institution	NOUN
iiclr-18282	364	11	”	"	PUNCT
iiclr-18282	364	12	is	be	AUX
iiclr-18282	364	13	of	of	ADP
iiclr-18282	364	14	perhaps	perhaps	ADV
iiclr-18282	364	15	the	the	DET
iiclr-18282	364	16	125	125	NUM
iiclr-18282	364	17	.	.	PUNCT
iiclr-18282	365	1	hire	hire	VERB
iiclr-18282	365	2	§	§	PROPN
iiclr-18282	365	3	§	§	PROPN
iiclr-18282	365	4	501	501	NUM
iiclr-18282	365	5	-	-	SYM
iiclr-18282	365	6	535	535	NUM
iiclr-18282	365	7	.	.	PUNCT
iiclr-18282	365	8	126	126	NUM
iiclr-18282	365	9	.	.	PUNCT
iiclr-18282	366	1	i	i	PRON
iiclr-18282	366	2	d.	d.	PROPN
iiclr-18282	366	3	127	127	NUM
iiclr-18282	366	4	.	.	PUNCT
iiclr-18282	366	5	100	100	NUM
iiclr-18282	366	6	in	in	ADP
iiclr-18282	366	7	100	100	NUM
iiclr-18282	366	8	:	:	PUNCT
iiclr-18282	366	9	accomplishment	accomplishment	NOUN
iiclr-18282	366	10	no	no	INTJ
iiclr-18282	366	11	.	.	NOUN
iiclr-18282	366	12	6	6	NUM
iiclr-18282	366	13	,	,	PUNCT
iiclr-18282	366	14	organizing	organize	VERB
iiclr-18282	366	15	for	for	ADP
iiclr-18282	366	16	action	action	NOUN
iiclr-18282	366	17	(	(	PUNCT
iiclr-18282	366	18	july	july	PROPN
iiclr-18282	366	19	17	17	NUM
iiclr-18282	366	20	,	,	PUNCT
iiclr-18282	366	21	2012	2012	NUM
iiclr-18282	366	22	)	)	PUNCT
iiclr-18282	366	23	,	,	PUNCT
iiclr-18282	366	24	http://www.barackobama.com/nv/entry/nv-100-in-100-accomplishment-no-6-071712/	http://www.barackobama.com/nv/entry/nv-100-in-100-accomplishment-no-6-071712/	NOUN
iiclr-18282	366	25	,	,	PUNCT
iiclr-18282	366	26	archived	archive	VERB
iiclr-18282	366	27	at	at	ADP
iiclr-18282	366	28	http://perma.cc/hf36-58r5	http://perma.cc/hf36-58r5	PROPN
iiclr-18282	366	29	.	.	PUNCT
iiclr-18282	367	1	128	128	NUM
iiclr-18282	367	2	.	.	PUNCT
iiclr-18282	368	1	i	i	PRON
iiclr-18282	368	2	d.	d.	PROPN
iiclr-18282	368	3	129	129	NUM
iiclr-18282	368	4	.	.	PUNCT
iiclr-18282	369	1	i.r.s	i.r.s	PROPN
iiclr-18282	369	2	.	.	PUNCT
iiclr-18282	370	1	notice	notice	VERB
iiclr-18282	370	2	2011	2011	NUM
iiclr-18282	370	3	-	-	SYM
iiclr-18282	370	4	32	32	NUM
iiclr-18282	370	5	i.r.b	i.r.b	NOUN
iiclr-18282	370	6	.	.	PUNCT
iiclr-18282	371	1	124	124	NUM
iiclr-18282	371	2	(	(	PUNCT
iiclr-18282	371	3	aug	aug	PROPN
iiclr-18282	371	4	.	.	PROPN
iiclr-18282	371	5	8	8	NUM
iiclr-18282	371	6	,	,	PUNCT
iiclr-18282	371	7	2011	2011	NUM
iiclr-18282	371	8	)	)	PUNCT
iiclr-18282	371	9	(	(	PUNCT
iiclr-18282	371	10	chapter	chapter	NOUN
iiclr-18282	371	11	4	4	NUM
iiclr-18282	371	12	implementation	implementation	NOUN
iiclr-18282	371	13	notice	notice	NOUN
iiclr-18282	371	14	)	)	PUNCT
iiclr-18282	371	15	.	.	PUNCT
iiclr-18282	372	1	130	130	NUM
iiclr-18282	372	2	.	.	PUNCT
iiclr-18282	373	1	treas	treas	PROPN
iiclr-18282	373	2	.	.	PUNCT
iiclr-18282	374	1	reg	reg	PROPN
iiclr-18282	374	2	.	.	PUNCT
iiclr-18282	375	1	§	§	PROPN
iiclr-18282	375	2	9022	9022	NUM
iiclr-18282	375	3	-	-	SYM
iiclr-18282	375	4	01	01	NUM
iiclr-18282	375	5	(	(	PUNCT
iiclr-18282	375	6	2012	2012	NUM
iiclr-18282	375	7	)	)	PUNCT
iiclr-18282	375	8	.	.	PUNCT
iiclr-18282	376	1	131	131	X
iiclr-18282	376	2	.	.	PUNCT
iiclr-18282	377	1	i	i	PRON
iiclr-18282	377	2	d.	d.	PROPN
iiclr-18282	377	3	132	132	NUM
iiclr-18282	377	4	.	.	PUNCT
iiclr-18282	377	5	26	26	NUM
iiclr-18282	377	6	u.s.c	u.s.c	NOUN
iiclr-18282	377	7	.	.	PUNCT
iiclr-18282	378	1	§	§	PROPN
iiclr-18282	378	2	1471(a	1471(a	NUM
iiclr-18282	378	3	)	)	PUNCT
iiclr-18282	378	4	(	(	PUNCT
iiclr-18282	378	5	2010	2010	NUM
iiclr-18282	378	6	)	)	PUNCT
iiclr-18282	378	7	.	.	PUNCT
iiclr-18282	379	1	133	133	NUM
iiclr-18282	379	2	.	.	X
iiclr-18282	380	1	26	26	NUM
iiclr-18282	380	2	u.s.c	u.s.c	NOUN
iiclr-18282	380	3	.	.	PUNCT
iiclr-18282	381	1	§	§	PROPN
iiclr-18282	381	2	§	§	PROPN
iiclr-18282	381	3	1471	1471	NUM
iiclr-18282	381	4	-	-	SYM
iiclr-18282	381	5	1475	1475	NUM
iiclr-18282	381	6	.	.	PUNCT
iiclr-18282	382	1	134	134	NUM
iiclr-18282	382	2	.	.	X
iiclr-18282	382	3	26	26	NUM
iiclr-18282	382	4	u.s.c	u.s.c	NOUN
iiclr-18282	382	5	.	.	PUNCT
iiclr-18282	383	1	§	§	PROPN
iiclr-18282	383	2	1471(b	1471(b	NUM
iiclr-18282	383	3	)	)	PUNCT
iiclr-18282	383	4	.	.	PUNCT
iiclr-18282	384	1	135	135	NUM
iiclr-18282	384	2	.	.	X
iiclr-18282	384	3	26	26	NUM
iiclr-18282	384	4	u.s.c	u.s.c	NOUN
iiclr-18282	384	5	.	.	PUNCT
iiclr-18282	385	1	§	§	PROPN
iiclr-18282	385	2	1471(d	1471(d	NUM
iiclr-18282	385	3	)	)	PUNCT
iiclr-18282	385	4	.	.	PUNCT
iiclr-18282	386	1	136	136	NUM
iiclr-18282	386	2	.	.	X
iiclr-18282	387	1	26	26	NUM
iiclr-18282	387	2	u.s.c	u.s.c	NOUN
iiclr-18282	387	3	.	.	PUNCT
iiclr-18282	388	1	§	§	PROPN
iiclr-18282	388	2	§	§	PROPN
iiclr-18282	388	3	1471	1471	NUM
iiclr-18282	388	4	-	-	SYM
iiclr-18282	388	5	1475	1475	NUM
iiclr-18282	388	6	.	.	PUNCT
iiclr-18282	389	1	137	137	NUM
iiclr-18282	389	2	.	.	PUNCT
iiclr-18282	390	1	26	26	NUM
iiclr-18282	390	2	u.s.c	u.s.c	NOUN
iiclr-18282	390	3	.	.	PUNCT
iiclr-18282	391	1	§	§	PROPN
iiclr-18282	391	2	§	§	PROPN
iiclr-18282	391	3	1471	1471	NUM
iiclr-18282	391	4	-	-	SYM
iiclr-18282	391	5	1475	1475	NUM
iiclr-18282	391	6	.	.	PUNCT
iiclr-18282	392	1	138	138	NUM
iiclr-18282	392	2	.	.	PUNCT
iiclr-18282	393	1	see	see	VERB
iiclr-18282	393	2	infra	infra	NOUN
iiclr-18282	393	3	part	part	NOUN
iiclr-18282	393	4	iii.a.3	iii.a.3	PROPN
iiclr-18282	393	5	.	.	PUNCT
iiclr-18282	393	6	139	139	NUM
iiclr-18282	393	7	.	.	PUNCT
iiclr-18282	394	1	an	an	DET
iiclr-18282	394	2	estimated	estimate	VERB
iiclr-18282	394	3	$	$	SYM
iiclr-18282	394	4	30	30	NUM
iiclr-18282	394	5	-	-	SYM
iiclr-18282	394	6	40	40	NUM
iiclr-18282	394	7	per	per	ADP
iiclr-18282	394	8	investor	investor	NOUN
iiclr-18282	394	9	.	.	PUNCT
iiclr-18282	395	1	porritt	porritt	VERB
iiclr-18282	395	2	,	,	PUNCT
iiclr-18282	395	3	supra	supra	PROPN
iiclr-18282	395	4	note	note	NOUN
iiclr-18282	395	5	26	26	NUM
iiclr-18282	395	6	.	.	NOUN
iiclr-18282	396	1	140	140	NUM
iiclr-18282	396	2	.	.	NOUN
iiclr-18282	396	3	26	26	NUM
iiclr-18282	396	4	u.s.c	u.s.c	NOUN
iiclr-18282	396	5	.	.	PUNCT
iiclr-18282	397	1	§	§	PROPN
iiclr-18282	397	2	1471(a	1471(a	NUM
iiclr-18282	397	3	)	)	PUNCT
iiclr-18282	397	4	.	.	PUNCT
iiclr-18282	398	1	141	141	NUM
iiclr-18282	398	2	.	.	PUNCT
iiclr-18282	399	1	this	this	DET
iiclr-18282	399	2	idea	idea	NOUN
iiclr-18282	399	3	will	will	AUX
iiclr-18282	399	4	be	be	AUX
iiclr-18282	399	5	fleshed	flesh	VERB
iiclr-18282	399	6	out	out	ADP
iiclr-18282	399	7	further	far	ADV
iiclr-18282	399	8	in	in	ADP
iiclr-18282	399	9	the	the	DET
iiclr-18282	399	10	following	follow	VERB
iiclr-18282	399	11	sections	section	NOUN
iiclr-18282	399	12	,	,	PUNCT
iiclr-18282	399	13	but	but	CCONJ
iiclr-18282	399	14	the	the	DET
iiclr-18282	399	15	domestic	domestic	ADJ
iiclr-18282	399	16	income	income	NOUN
iiclr-18282	399	17	tax	tax	NOUN
iiclr-18282	399	18	system	system	NOUN
iiclr-18282	399	19	relies	rely	VERB
iiclr-18282	399	20	heavily	heavily	ADV
iiclr-18282	399	21	upon	upon	SCONJ
iiclr-18282	399	22	the	the	DET
iiclr-18282	399	23	withholding	withholding	NOUN
iiclr-18282	399	24	of	of	ADP
iiclr-18282	399	25	income	income	NOUN
iiclr-18282	399	26	by	by	ADP
iiclr-18282	399	27	third	third	ADJ
iiclr-18282	399	28	parties	party	NOUN
iiclr-18282	399	29	,	,	PUNCT
iiclr-18282	399	30	and	and	CCONJ
iiclr-18282	399	31	the	the	DET
iiclr-18282	399	32	provisions	provision	NOUN
iiclr-18282	399	33	of	of	ADP
iiclr-18282	399	34	fatca	fatca	ADJ
iiclr-18282	399	35	give	give	VERB
iiclr-18282	399	36	the	the	DET
iiclr-18282	399	37	appearance	appearance	NOUN
iiclr-18282	399	38	of	of	ADP
iiclr-18282	399	39	an	an	DET
iiclr-18282	399	40	international	international	ADJ
iiclr-18282	399	41	withholding	withholding	NOUN
iiclr-18282	399	42	system	system	NOUN
iiclr-18282	399	43	.	.	PUNCT
iiclr-18282	400	1	744	744	NUM
iiclr-18282	400	2	ind	ind	NOUN
iiclr-18282	400	3	.	.	PUNCT
iiclr-18282	401	1	int’l	int’l	PRON
iiclr-18282	401	2	&	&	CCONJ
iiclr-18282	401	3	comp	comp	PROPN
iiclr-18282	401	4	.	.	PUNCT
iiclr-18282	402	1	l.	l.	PROPN
iiclr-18282	402	2	rev	rev	PROPN
iiclr-18282	402	3	.	.	PUNCT
iiclr-18282	403	1	[	[	X
iiclr-18282	403	2	vol	vol	NOUN
iiclr-18282	403	3	.	.	PUNCT
iiclr-18282	404	1	24:3	24:3	NUM
iiclr-18282	404	2	most	most	ADV
iiclr-18282	404	3	important	important	ADJ
iiclr-18282	404	4	type	type	NOUN
iiclr-18282	404	5	of	of	ADP
iiclr-18282	404	6	entity	entity	NOUN
iiclr-18282	404	7	regulated	regulate	VERB
iiclr-18282	404	8	by	by	ADP
iiclr-18282	404	9	fatca.142	fatca.142	PRON
iiclr-18282	404	10	these	these	DET
iiclr-18282	404	11	institutions	institution	NOUN
iiclr-18282	404	12	are	be	AUX
iiclr-18282	404	13	banks	bank	NOUN
iiclr-18282	404	14	and	and	CCONJ
iiclr-18282	404	15	other	other	ADJ
iiclr-18282	404	16	financial	financial	ADJ
iiclr-18282	404	17	businesses	business	NOUN
iiclr-18282	404	18	which	which	PRON
iiclr-18282	404	19	have	have	AUX
iiclr-18282	404	20	presented	present	VERB
iiclr-18282	404	21	the	the	DET
iiclr-18282	404	22	united	united	PROPN
iiclr-18282	404	23	states	states	PROPN
iiclr-18282	404	24	with	with	ADP
iiclr-18282	404	25	the	the	DET
iiclr-18282	404	26	biggest	big	ADJ
iiclr-18282	404	27	tax	tax	NOUN
iiclr-18282	404	28	avoidance	avoidance	NOUN
iiclr-18282	404	29	problem.143	problem.143	NOUN
iiclr-18282	404	30	under	under	ADP
iiclr-18282	404	31	section	section	NOUN
iiclr-18282	404	32	1471(a	1471(a	NUM
iiclr-18282	404	33	)	)	PUNCT
iiclr-18282	404	34	,	,	PUNCT
iiclr-18282	404	35	any	any	DET
iiclr-18282	404	36	“	"	PUNCT
iiclr-18282	404	37	withholdable	withholdable	ADJ
iiclr-18282	404	38	payment	payment	NOUN
iiclr-18282	404	39	”	"	PUNCT
iiclr-18282	404	40	to	to	ADP
iiclr-18282	404	41	a	a	DET
iiclr-18282	404	42	“	"	PUNCT
iiclr-18282	404	43	foreign	foreign	ADJ
iiclr-18282	404	44	financial	financial	ADJ
iiclr-18282	404	45	institution	institution	NOUN
iiclr-18282	404	46	”	"	PUNCT
iiclr-18282	404	47	that	that	PRON
iiclr-18282	404	48	does	do	AUX
iiclr-18282	404	49	not	not	PART
iiclr-18282	404	50	meet	meet	VERB
iiclr-18282	404	51	the	the	DET
iiclr-18282	404	52	reporting	reporting	NOUN
iiclr-18282	404	53	requirements	requirement	NOUN
iiclr-18282	404	54	of	of	ADP
iiclr-18282	404	55	subsection	subsection	NOUN
iiclr-18282	404	56	(	(	PUNCT
iiclr-18282	404	57	b	b	NOUN
iiclr-18282	404	58	)	)	PUNCT
iiclr-18282	404	59	will	will	AUX
iiclr-18282	404	60	have	have	VERB
iiclr-18282	404	61	30	30	NUM
iiclr-18282	404	62	percent	percent	NOUN
iiclr-18282	404	63	of	of	ADP
iiclr-18282	404	64	the	the	DET
iiclr-18282	404	65	payment	payment	NOUN
iiclr-18282	404	66	deducted	deduct	VERB
iiclr-18282	404	67	by	by	ADP
iiclr-18282	404	68	a	a	DET
iiclr-18282	404	69	“	"	PUNCT
iiclr-18282	404	70	withholding	withhold	VERB
iiclr-18282	404	71	agent	agent	NOUN
iiclr-18282	404	72	.	.	PUNCT
iiclr-18282	404	73	”144	”144	PUNCT
iiclr-18282	405	1	thus	thus	ADV
iiclr-18282	405	2	,	,	PUNCT
iiclr-18282	405	3	“	"	PUNCT
iiclr-18282	405	4	foreign	foreign	ADJ
iiclr-18282	405	5	financial	financial	ADJ
iiclr-18282	405	6	institutions	institution	NOUN
iiclr-18282	405	7	”	"	PUNCT
iiclr-18282	405	8	have	have	VERB
iiclr-18282	405	9	a	a	DET
iiclr-18282	405	10	choice	choice	NOUN
iiclr-18282	405	11	:	:	PUNCT
iiclr-18282	405	12	face	face	VERB
iiclr-18282	405	13	a	a	DET
iiclr-18282	405	14	30	30	NUM
iiclr-18282	405	15	percent	percent	NOUN
iiclr-18282	405	16	withholding	withholding	NOUN
iiclr-18282	405	17	tax	tax	NOUN
iiclr-18282	405	18	on	on	ADP
iiclr-18282	405	19	all	all	DET
iiclr-18282	405	20	“	"	PUNCT
iiclr-18282	405	21	withholdable	withholdable	ADJ
iiclr-18282	405	22	payments	payment	NOUN
iiclr-18282	405	23	”	"	PUNCT
iiclr-18282	405	24	or	or	CCONJ
iiclr-18282	405	25	subject	subject	VERB
iiclr-18282	405	26	themselves	themselves	PRON
iiclr-18282	405	27	to	to	ADP
iiclr-18282	405	28	the	the	DET
iiclr-18282	405	29	reporting	reporting	NOUN
iiclr-18282	405	30	requirements	requirement	NOUN
iiclr-18282	405	31	of	of	ADP
iiclr-18282	405	32	subsection	subsection	NOUN
iiclr-18282	405	33	(	(	PUNCT
iiclr-18282	405	34	b).145	b).145	PROPN
iiclr-18282	405	35	as	as	SCONJ
iiclr-18282	405	36	the	the	DET
iiclr-18282	405	37	withholding	withholding	NOUN
iiclr-18282	405	38	system	system	NOUN
iiclr-18282	405	39	provision	provision	NOUN
iiclr-18282	405	40	demonstrates	demonstrate	VERB
iiclr-18282	405	41	,	,	PUNCT
iiclr-18282	405	42	the	the	DET
iiclr-18282	405	43	definitions	definition	NOUN
iiclr-18282	405	44	for	for	ADP
iiclr-18282	405	45	the	the	DET
iiclr-18282	405	46	operative	operative	ADJ
iiclr-18282	405	47	fatca	fatca	ADJ
iiclr-18282	405	48	terms	term	NOUN
iiclr-18282	405	49	are	be	AUX
iiclr-18282	405	50	very	very	ADV
iiclr-18282	405	51	important	important	ADJ
iiclr-18282	405	52	to	to	ADP
iiclr-18282	405	53	the	the	DET
iiclr-18282	405	54	operation	operation	NOUN
iiclr-18282	405	55	of	of	ADP
iiclr-18282	405	56	the	the	DET
iiclr-18282	405	57	system,146	system,146	NOUN
iiclr-18282	405	58	and	and	CCONJ
iiclr-18282	405	59	these	these	DET
iiclr-18282	405	60	definitions	definition	NOUN
iiclr-18282	405	61	are	be	AUX
iiclr-18282	405	62	broad	broad	ADJ
iiclr-18282	405	63	so	so	SCONJ
iiclr-18282	405	64	as	as	SCONJ
iiclr-18282	405	65	to	to	PART
iiclr-18282	405	66	achieve	achieve	VERB
iiclr-18282	405	67	the	the	DET
iiclr-18282	405	68	purpose	purpose	NOUN
iiclr-18282	405	69	of	of	ADP
iiclr-18282	405	70	mandating	mandate	VERB
iiclr-18282	405	71	a	a	DET
iiclr-18282	405	72	withholding	withholding	NOUN
iiclr-18282	405	73	regime.147	regime.147	NOUN
iiclr-18282	405	74	to	to	PART
iiclr-18282	405	75	determine	determine	VERB
iiclr-18282	405	76	who	who	PRON
iiclr-18282	405	77	falls	fall	VERB
iiclr-18282	405	78	under	under	ADP
iiclr-18282	405	79	the	the	DET
iiclr-18282	405	80	withholding	withholding	NOUN
iiclr-18282	405	81	regulations	regulation	NOUN
iiclr-18282	405	82	of	of	ADP
iiclr-18282	405	83	section	section	NOUN
iiclr-18282	405	84	1471	1471	NUM
iiclr-18282	405	85	,	,	PUNCT
iiclr-18282	405	86	there	there	PRON
iiclr-18282	405	87	are	be	VERB
iiclr-18282	405	88	three	three	NUM
iiclr-18282	405	89	key	key	ADJ
iiclr-18282	405	90	terms	term	NOUN
iiclr-18282	405	91	which	which	PRON
iiclr-18282	405	92	need	need	VERB
iiclr-18282	405	93	to	to	PART
iiclr-18282	405	94	be	be	AUX
iiclr-18282	405	95	defined	define	VERB
iiclr-18282	405	96	:	:	PUNCT
iiclr-18282	405	97	“	"	PUNCT
iiclr-18282	405	98	foreign	foreign	ADJ
iiclr-18282	405	99	financial	financial	ADJ
iiclr-18282	405	100	institution	institution	NOUN
iiclr-18282	405	101	,	,	PUNCT
iiclr-18282	405	102	”	"	PUNCT
iiclr-18282	405	103	“	"	PUNCT
iiclr-18282	405	104	withholdable	withholdable	ADJ
iiclr-18282	405	105	payment	payment	NOUN
iiclr-18282	405	106	,	,	PUNCT
iiclr-18282	405	107	”	"	PUNCT
iiclr-18282	405	108	and	and	CCONJ
iiclr-18282	405	109	“	"	PUNCT
iiclr-18282	405	110	withholding	withholding	NOUN
iiclr-18282	405	111	agent	agent	NOUN
iiclr-18282	405	112	.	.	PUNCT
iiclr-18282	406	1	”148	”148	PUNCT
iiclr-18282	406	2	the	the	DET
iiclr-18282	406	3	term	term	NOUN
iiclr-18282	406	4	“	"	PUNCT
iiclr-18282	406	5	foreign	foreign	ADJ
iiclr-18282	406	6	financial	financial	ADJ
iiclr-18282	406	7	institution	institution	NOUN
iiclr-18282	406	8	”	"	PUNCT
iiclr-18282	406	9	is	be	AUX
iiclr-18282	406	10	the	the	DET
iiclr-18282	406	11	gatekeeper	gatekeeper	NOUN
iiclr-18282	406	12	definition	definition	NOUN
iiclr-18282	406	13	,	,	PUNCT
iiclr-18282	406	14	signaling	signal	VERB
iiclr-18282	406	15	to	to	ADP
iiclr-18282	406	16	which	which	DET
iiclr-18282	406	17	institutions	institution	NOUN
iiclr-18282	406	18	the	the	DET
iiclr-18282	406	19	withholding	withholding	NOUN
iiclr-18282	406	20	ultimatum	ultimatum	NOUN
iiclr-18282	406	21	applies.149	applies.149	ADP
iiclr-18282	406	22	“	"	PUNCT
iiclr-18282	406	23	financial	financial	ADJ
iiclr-18282	406	24	institution	institution	NOUN
iiclr-18282	406	25	”	"	PUNCT
iiclr-18282	406	26	is	be	AUX
iiclr-18282	406	27	defined	define	VERB
iiclr-18282	406	28	as	as	ADP
iiclr-18282	406	29	any	any	DET
iiclr-18282	406	30	entity	entity	NOUN
iiclr-18282	406	31	that	that	PRON
iiclr-18282	406	32	“	"	PUNCT
iiclr-18282	406	33	accepts	accept	VERB
iiclr-18282	406	34	deposits	deposit	NOUN
iiclr-18282	406	35	in	in	ADP
iiclr-18282	406	36	the	the	DET
iiclr-18282	406	37	ordinary	ordinary	ADJ
iiclr-18282	406	38	course	course	NOUN
iiclr-18282	406	39	of	of	ADP
iiclr-18282	406	40	a	a	DET
iiclr-18282	406	41	banking	banking	NOUN
iiclr-18282	406	42	or	or	CCONJ
iiclr-18282	406	43	similar	similar	ADJ
iiclr-18282	406	44	business	business	NOUN
iiclr-18282	406	45	,	,	PUNCT
iiclr-18282	406	46	”	"	PUNCT
iiclr-18282	406	47	or	or	CCONJ
iiclr-18282	406	48	“	"	PUNCT
iiclr-18282	406	49	as	as	ADP
iiclr-18282	406	50	a	a	DET
iiclr-18282	406	51	substantial	substantial	ADJ
iiclr-18282	406	52	portion	portion	NOUN
iiclr-18282	406	53	of	of	ADP
iiclr-18282	406	54	its	its	PRON
iiclr-18282	406	55	business	business	NOUN
iiclr-18282	406	56	,	,	PUNCT
iiclr-18282	406	57	holds	hold	VERB
iiclr-18282	406	58	financial	financial	ADJ
iiclr-18282	406	59	assets	asset	NOUN
iiclr-18282	406	60	for	for	ADP
iiclr-18282	406	61	the	the	DET
iiclr-18282	406	62	account	account	NOUN
iiclr-18282	406	63	of	of	ADP
iiclr-18282	406	64	others	other	NOUN
iiclr-18282	406	65	,	,	PUNCT
iiclr-18282	406	66	”	"	PUNCT
iiclr-18282	406	67	or	or	CCONJ
iiclr-18282	406	68	“	"	PUNCT
iiclr-18282	406	69	is	be	AUX
iiclr-18282	406	70	engaged	engage	VERB
iiclr-18282	406	71	primarily	primarily	ADV
iiclr-18282	406	72	in	in	ADP
iiclr-18282	406	73	the	the	DET
iiclr-18282	406	74	business	business	NOUN
iiclr-18282	406	75	of	of	ADP
iiclr-18282	406	76	investing	investing	NOUN
iiclr-18282	406	77	,	,	PUNCT
iiclr-18282	406	78	reinvesting	reinveste	VERB
iiclr-18282	406	79	,	,	PUNCT
iiclr-18282	406	80	or	or	CCONJ
iiclr-18282	406	81	trading	trading	NOUN
iiclr-18282	406	82	in	in	ADP
iiclr-18282	406	83	securities	security	NOUN
iiclr-18282	406	84	,	,	PUNCT
iiclr-18282	406	85	partnerships	partnership	NOUN
iiclr-18282	406	86	interests	interest	NOUN
iiclr-18282	406	87	,	,	PUNCT
iiclr-18282	406	88	commodities	commodity	NOUN
iiclr-18282	406	89	,	,	PUNCT
iiclr-18282	406	90	or	or	CCONJ
iiclr-18282	406	91	any	any	DET
iiclr-18282	406	92	interest	interest	NOUN
iiclr-18282	406	93	in	in	ADP
iiclr-18282	406	94	such	such	ADJ
iiclr-18282	406	95	securities	security	NOUN
iiclr-18282	406	96	,	,	PUNCT
iiclr-18282	406	97	partnership	partnership	NOUN
iiclr-18282	406	98	interests	interest	NOUN
iiclr-18282	406	99	,	,	PUNCT
iiclr-18282	406	100	or	or	CCONJ
iiclr-18282	406	101	commodities	commodity	NOUN
iiclr-18282	406	102	.	.	PUNCT
iiclr-18282	407	1	”150	”150	PROPN
iiclr-18282	407	2	under	under	ADP
iiclr-18282	407	3	section	section	NOUN
iiclr-18282	407	4	1471(d)(4	1471(d)(4	NUM
iiclr-18282	407	5	)	)	PUNCT
iiclr-18282	407	6	,	,	PUNCT
iiclr-18282	407	7	the	the	DET
iiclr-18282	407	8	definition	definition	NOUN
iiclr-18282	407	9	of	of	ADP
iiclr-18282	407	10	“	"	PUNCT
iiclr-18282	407	11	foreign	foreign	ADJ
iiclr-18282	407	12	financial	financial	ADJ
iiclr-18282	407	13	institution	institution	NOUN
iiclr-18282	407	14	”	"	PUNCT
iiclr-18282	407	15	is	be	AUX
iiclr-18282	407	16	further	far	ADV
iiclr-18282	407	17	refined	refine	VERB
iiclr-18282	407	18	as	as	ADP
iiclr-18282	407	19	“	"	PUNCT
iiclr-18282	407	20	any	any	DET
iiclr-18282	407	21	financial	financial	ADJ
iiclr-18282	407	22	institution	institution	NOUN
iiclr-18282	407	23	which	which	PRON
iiclr-18282	407	24	is	be	AUX
iiclr-18282	407	25	a	a	DET
iiclr-18282	407	26	foreign	foreign	ADJ
iiclr-18282	407	27	entity	entity	NOUN
iiclr-18282	407	28	.	.	PUNCT
iiclr-18282	407	29	”151	”151	PUNCT
iiclr-18282	408	1	through	through	ADP
iiclr-18282	408	2	these	these	DET
iiclr-18282	408	3	definitions	definition	NOUN
iiclr-18282	408	4	,	,	PUNCT
iiclr-18282	408	5	“	"	PUNCT
iiclr-18282	408	6	foreign	foreign	ADJ
iiclr-18282	408	7	financial	financial	ADJ
iiclr-18282	408	8	institutions	institution	NOUN
iiclr-18282	408	9	”	"	PUNCT
iiclr-18282	408	10	are	be	AUX
iiclr-18282	408	11	broadly	broadly	ADV
iiclr-18282	408	12	defined152	defined152	PROPN
iiclr-18282	408	13	so	so	SCONJ
iiclr-18282	408	14	as	as	SCONJ
iiclr-18282	408	15	to	to	PART
iiclr-18282	408	16	include	include	VERB
iiclr-18282	408	17	all	all	DET
iiclr-18282	408	18	foreign	foreign	ADJ
iiclr-18282	408	19	owned	own	VERB
iiclr-18282	408	20	institutions	institution	NOUN
iiclr-18282	408	21	that	that	PRON
iiclr-18282	408	22	are	be	AUX
iiclr-18282	408	23	involved	involve	VERB
iiclr-18282	408	24	in	in	ADP
iiclr-18282	408	25	financial	financial	ADJ
iiclr-18282	408	26	business.153	business.153	NOUN
iiclr-18282	408	27	this	this	DET
iiclr-18282	408	28	definition	definition	NOUN
iiclr-18282	408	29	includes	include	VERB
iiclr-18282	408	30	banks	bank	NOUN
iiclr-18282	408	31	,	,	PUNCT
iiclr-18282	408	32	investment	investment	NOUN
iiclr-18282	408	33	firms	firm	NOUN
iiclr-18282	408	34	,	,	PUNCT
iiclr-18282	408	35	hedge	hedge	NOUN
iiclr-18282	408	36	funds	fund	NOUN
iiclr-18282	408	37	,	,	PUNCT
iiclr-18282	408	38	and	and	CCONJ
iiclr-18282	408	39	even	even	ADV
iiclr-18282	408	40	any	any	DET
iiclr-18282	408	41	entity	entity	NOUN
iiclr-18282	408	42	which	which	PRON
iiclr-18282	408	43	“	"	PUNCT
iiclr-18282	408	44	hold[s	hold[s	VERB
iiclr-18282	408	45	]	]	X
iiclr-18282	408	46	itself	itself	PRON
iiclr-18282	408	47	out	out	ADP
iiclr-18282	408	48	as	as	ADP
iiclr-18282	408	49	being	be	AUX
iiclr-18282	408	50	engaged	engage	VERB
iiclr-18282	408	51	”	"	PUNCT
iiclr-18282	408	52	primarily	primarily	ADV
iiclr-18282	408	53	in	in	ADP
iiclr-18282	408	54	142	142	NUM
iiclr-18282	408	55	.	.	PUNCT
iiclr-18282	409	1	these	these	DET
iiclr-18282	409	2	institutions	institution	NOUN
iiclr-18282	409	3	are	be	AUX
iiclr-18282	409	4	the	the	DET
iiclr-18282	409	5	banks	bank	NOUN
iiclr-18282	409	6	and	and	CCONJ
iiclr-18282	409	7	financial	financial	ADJ
iiclr-18282	409	8	centers	center	NOUN
iiclr-18282	409	9	where	where	SCONJ
iiclr-18282	409	10	many	many	ADJ
iiclr-18282	409	11	americans	american	NOUN
iiclr-18282	409	12	conceal	conceal	VERB
iiclr-18282	409	13	their	their	PRON
iiclr-18282	409	14	wealth	wealth	NOUN
iiclr-18282	409	15	overseas	overseas	ADV
iiclr-18282	409	16	and	and	CCONJ
iiclr-18282	409	17	are	be	AUX
iiclr-18282	409	18	what	what	PRON
iiclr-18282	409	19	fatca	fatca	ADJ
iiclr-18282	409	20	was	be	AUX
iiclr-18282	409	21	designed	design	VERB
iiclr-18282	409	22	to	to	PART
iiclr-18282	409	23	regulate	regulate	VERB
iiclr-18282	409	24	.	.	PUNCT
iiclr-18282	410	1	treas	treas	PROPN
iiclr-18282	410	2	.	.	PUNCT
iiclr-18282	411	1	reg	reg	PROPN
iiclr-18282	411	2	.	.	PUNCT
iiclr-18282	412	1	§	§	PROPN
iiclr-18282	412	2	9022	9022	NUM
iiclr-18282	412	3	-	-	SYM
iiclr-18282	412	4	01	01	NUM
iiclr-18282	412	5	.	.	PUNCT
iiclr-18282	412	6	143	143	NUM
iiclr-18282	412	7	.	.	PUNCT
iiclr-18282	413	1	i	i	PRON
iiclr-18282	413	2	d.	d.	PROPN
iiclr-18282	413	3	144	144	NUM
iiclr-18282	413	4	.	.	PUNCT
iiclr-18282	413	5	26	26	NUM
iiclr-18282	413	6	u.s.c	u.s.c	NOUN
iiclr-18282	413	7	.	.	PUNCT
iiclr-18282	414	1	§	§	PROPN
iiclr-18282	414	2	§	§	PROPN
iiclr-18282	414	3	1471(a)-(b	1471(a)-(b	NUM
iiclr-18282	414	4	)	)	PUNCT
iiclr-18282	414	5	.	.	PUNCT
iiclr-18282	415	1	145	145	NUM
iiclr-18282	415	2	.	.	PUNCT
iiclr-18282	416	1	i	i	PRON
iiclr-18282	416	2	d.	d.	PROPN
iiclr-18282	416	3	146	146	NUM
iiclr-18282	416	4	.	.	PUNCT
iiclr-18282	417	1	they	they	PRON
iiclr-18282	417	2	are	be	AUX
iiclr-18282	417	3	important	important	ADJ
iiclr-18282	417	4	in	in	ADP
iiclr-18282	417	5	order	order	NOUN
iiclr-18282	417	6	to	to	PART
iiclr-18282	417	7	determine	determine	VERB
iiclr-18282	417	8	what	what	PRON
iiclr-18282	417	9	entities	entity	NOUN
iiclr-18282	417	10	fall	fall	VERB
iiclr-18282	417	11	under	under	ADP
iiclr-18282	417	12	the	the	DET
iiclr-18282	417	13	scope	scope	NOUN
iiclr-18282	417	14	of	of	ADP
iiclr-18282	417	15	regulation	regulation	NOUN
iiclr-18282	417	16	.	.	PUNCT
iiclr-18282	418	1	26	26	NUM
iiclr-18282	418	2	u.s.c	u.s.c	NOUN
iiclr-18282	418	3	.	.	PUNCT
iiclr-18282	419	1	§	§	PROPN
iiclr-18282	419	2	1471(d	1471(d	NUM
iiclr-18282	419	3	)	)	PUNCT
iiclr-18282	419	4	.	.	PUNCT
iiclr-18282	420	1	147	147	NUM
iiclr-18282	420	2	.	.	PUNCT
iiclr-18282	421	1	see	see	VERB
iiclr-18282	421	2	dimitri	dimitri	PROPN
iiclr-18282	421	3	semenov	semenov	PROPN
iiclr-18282	421	4	et	et	PROPN
iiclr-18282	421	5	al	al	PROPN
iiclr-18282	421	6	.	.	PROPN
iiclr-18282	421	7	,	,	PUNCT
iiclr-18282	421	8	fatca	fatca	PROPN
iiclr-18282	421	9	proposed	propose	VERB
iiclr-18282	421	10	regulations	regulation	NOUN
iiclr-18282	421	11	,	,	PUNCT
iiclr-18282	421	12	23	23	NUM
iiclr-18282	421	13	j.	j.	PROPN
iiclr-18282	421	14	int’l	int’l	NUM
iiclr-18282	421	15	tax’n	tax’n	NUM
iiclr-18282	421	16	26	26	NUM
iiclr-18282	421	17	,	,	PUNCT
iiclr-18282	421	18	27	27	NUM
iiclr-18282	421	19	(	(	PUNCT
iiclr-18282	421	20	2012	2012	NUM
iiclr-18282	421	21	)	)	PUNCT
iiclr-18282	421	22	;	;	PUNCT
iiclr-18282	421	23	wheater	wheater	VERB
iiclr-18282	421	24	,	,	PUNCT
iiclr-18282	421	25	supra	supra	PROPN
iiclr-18282	421	26	note	note	NOUN
iiclr-18282	421	27	23	23	NUM
iiclr-18282	421	28	,	,	PUNCT
iiclr-18282	421	29	at	at	ADP
iiclr-18282	421	30	145	145	NUM
iiclr-18282	421	31	.	.	PUNCT
iiclr-18282	422	1	148	148	NUM
iiclr-18282	422	2	.	.	PUNCT
iiclr-18282	423	1	26	26	NUM
iiclr-18282	423	2	u.s.c	u.s.c	NOUN
iiclr-18282	423	3	.	.	PUNCT
iiclr-18282	424	1	§	§	PROPN
iiclr-18282	424	2	1471(d	1471(d	NUM
iiclr-18282	424	3	)	)	PUNCT
iiclr-18282	424	4	.	.	PUNCT
iiclr-18282	425	1	149	149	NUM
iiclr-18282	425	2	.	.	PUNCT
iiclr-18282	426	1	i	i	PRON
iiclr-18282	426	2	d.	d.	PROPN
iiclr-18282	426	3	150	150	NUM
iiclr-18282	426	4	.	.	PUNCT
iiclr-18282	427	1	i	i	PRON
iiclr-18282	427	2	d.	d.	PROPN
iiclr-18282	427	3	151	151	NUM
iiclr-18282	427	4	.	.	PUNCT
iiclr-18282	428	1	i	i	PRON
iiclr-18282	428	2	d.	d.	PROPN
iiclr-18282	428	3	152	152	NUM
iiclr-18282	428	4	.	.	PUNCT
iiclr-18282	429	1	i	i	PRON
iiclr-18282	429	2	d.	d.	PROPN
iiclr-18282	429	3	153	153	NUM
iiclr-18282	429	4	.	.	PUNCT
iiclr-18282	430	1	i	i	PRON
iiclr-18282	430	2	d.	d.	PROPN
iiclr-18282	430	3	2014	2014	NUM
iiclr-18282	430	4	]	]	X
iiclr-18282	430	5	foreign	foreign	ADJ
iiclr-18282	430	6	account	account	NOUN
iiclr-18282	430	7	tax	tax	NOUN
iiclr-18282	430	8	compliance	compliance	NOUN
iiclr-18282	430	9	act	act	VERB
iiclr-18282	430	10	745	745	NUM
iiclr-18282	430	11	the	the	DET
iiclr-18282	430	12	business	business	NOUN
iiclr-18282	430	13	of	of	ADP
iiclr-18282	430	14	investing154	investing154	PROPN
iiclr-18282	430	15	in	in	ADP
iiclr-18282	430	16	order	order	NOUN
iiclr-18282	430	17	to	to	PART
iiclr-18282	430	18	encompass	encompass	VERB
iiclr-18282	430	19	almost	almost	ADV
iiclr-18282	430	20	all	all	PRON
iiclr-18282	430	21	institutions	institution	NOUN
iiclr-18282	430	22	that	that	PRON
iiclr-18282	430	23	could	could	AUX
iiclr-18282	430	24	aid	aid	VERB
iiclr-18282	430	25	a	a	DET
iiclr-18282	430	26	us	us	PROPN
iiclr-18282	430	27	citizen	citizen	NOUN
iiclr-18282	430	28	to	to	PART
iiclr-18282	430	29	avoid	avoid	VERB
iiclr-18282	430	30	income	income	NOUN
iiclr-18282	430	31	taxes	taxis	NOUN
iiclr-18282	430	32	under	under	ADP
iiclr-18282	430	33	the	the	DET
iiclr-18282	430	34	breadth	breadth	NOUN
iiclr-18282	430	35	of	of	ADP
iiclr-18282	430	36	fatca.155	fatca.155	NOUN
iiclr-18282	430	37	the	the	DET
iiclr-18282	430	38	next	next	ADJ
iiclr-18282	430	39	step	step	NOUN
iiclr-18282	430	40	in	in	ADP
iiclr-18282	430	41	the	the	DET
iiclr-18282	430	42	definitional	definitional	ADJ
iiclr-18282	430	43	framework	framework	NOUN
iiclr-18282	430	44	is	be	AUX
iiclr-18282	430	45	to	to	PART
iiclr-18282	430	46	find	find	VERB
iiclr-18282	430	47	out	out	ADP
iiclr-18282	430	48	what	what	PRON
iiclr-18282	430	49	“	"	PUNCT
iiclr-18282	430	50	withholdable	withholdable	ADJ
iiclr-18282	430	51	payments	payment	NOUN
iiclr-18282	430	52	”	"	PUNCT
iiclr-18282	430	53	of	of	ADP
iiclr-18282	430	54	the	the	DET
iiclr-18282	430	55	“	"	PUNCT
iiclr-18282	430	56	foreign	foreign	ADJ
iiclr-18282	430	57	financial	financial	ADJ
iiclr-18282	430	58	institutions	institution	NOUN
iiclr-18282	430	59	”	"	PUNCT
iiclr-18282	430	60	will	will	AUX
iiclr-18282	430	61	be	be	AUX
iiclr-18282	430	62	subject	subject	ADJ
iiclr-18282	430	63	to	to	ADP
iiclr-18282	430	64	the	the	DET
iiclr-18282	430	65	30	30	NUM
iiclr-18282	430	66	percent	percent	NOUN
iiclr-18282	430	67	withholding	withholding	NOUN
iiclr-18282	430	68	.	.	PUNCT
iiclr-18282	431	1	section	section	NOUN
iiclr-18282	431	2	1473(1)(a	1473(1)(a	NUM
iiclr-18282	431	3	)	)	PUNCT
iiclr-18282	431	4	defines	define	VERB
iiclr-18282	431	5	“	"	PUNCT
iiclr-18282	431	6	withholdable	withholdable	ADJ
iiclr-18282	431	7	payment	payment	NOUN
iiclr-18282	431	8	”	"	PUNCT
iiclr-18282	431	9	as	as	ADP
iiclr-18282	431	10	any	any	DET
iiclr-18282	431	11	payment	payment	NOUN
iiclr-18282	431	12	of	of	ADP
iiclr-18282	431	13	interest	interest	NOUN
iiclr-18282	431	14	,	,	PUNCT
iiclr-18282	431	15	dividends	dividend	NOUN
iiclr-18282	431	16	,	,	PUNCT
iiclr-18282	431	17	rents	rent	NOUN
iiclr-18282	431	18	,	,	PUNCT
iiclr-18282	431	19	salaries	salary	NOUN
iiclr-18282	431	20	,	,	PUNCT
iiclr-18282	431	21	wages	wage	NOUN
iiclr-18282	431	22	,	,	PUNCT
iiclr-18282	431	23	premiums	premium	NOUN
iiclr-18282	431	24	,	,	PUNCT
iiclr-18282	431	25	annuities	annuity	NOUN
iiclr-18282	431	26	,	,	PUNCT
iiclr-18282	431	27	compensations	compensation	NOUN
iiclr-18282	431	28	,	,	PUNCT
iiclr-18282	431	29	remunerations	remuneration	NOUN
iiclr-18282	431	30	,	,	PUNCT
iiclr-18282	431	31	emoluments	emolument	NOUN
iiclr-18282	431	32	,	,	PUNCT
iiclr-18282	431	33	and	and	CCONJ
iiclr-18282	431	34	other	other	ADJ
iiclr-18282	431	35	fixed	fix	VERB
iiclr-18282	431	36	or	or	CCONJ
iiclr-18282	431	37	determinable	determinable	VERB
iiclr-18282	431	38	annual	annual	ADJ
iiclr-18282	431	39	or	or	CCONJ
iiclr-18282	431	40	periodical	periodical	ADJ
iiclr-18282	431	41	gains	gain	NOUN
iiclr-18282	431	42	,	,	PUNCT
iiclr-18282	431	43	profits	profit	NOUN
iiclr-18282	431	44	,	,	PUNCT
iiclr-18282	431	45	and	and	CCONJ
iiclr-18282	431	46	income	income	NOUN
iiclr-18282	431	47	,	,	PUNCT
iiclr-18282	431	48	if	if	SCONJ
iiclr-18282	431	49	such	such	ADJ
iiclr-18282	431	50	payment	payment	NOUN
iiclr-18282	431	51	is	be	AUX
iiclr-18282	431	52	from	from	ADP
iiclr-18282	431	53	sources	source	NOUN
iiclr-18282	431	54	within	within	ADP
iiclr-18282	431	55	the	the	DET
iiclr-18282	431	56	united	united	PROPN
iiclr-18282	431	57	states	states	PROPN
iiclr-18282	431	58	.	.	PUNCT
iiclr-18282	431	59	.	.	PUNCT
iiclr-18282	431	60	.	.	PUNCT
iiclr-18282	432	1	[	[	X
iiclr-18282	432	2	and	and	CCONJ
iiclr-18282	432	3	]	]	PUNCT
iiclr-18282	432	4	any	any	DET
iiclr-18282	432	5	gross	gross	ADJ
iiclr-18282	432	6	proceeds	proceed	NOUN
iiclr-18282	432	7	from	from	ADP
iiclr-18282	432	8	the	the	DET
iiclr-18282	432	9	sale	sale	NOUN
iiclr-18282	432	10	or	or	CCONJ
iiclr-18282	432	11	other	other	ADJ
iiclr-18282	432	12	disposition	disposition	NOUN
iiclr-18282	432	13	of	of	ADP
iiclr-18282	432	14	any	any	DET
iiclr-18282	432	15	property	property	NOUN
iiclr-18282	432	16	of	of	ADP
iiclr-18282	432	17	a	a	DET
iiclr-18282	432	18	type	type	NOUN
iiclr-18282	432	19	which	which	PRON
iiclr-18282	432	20	can	can	AUX
iiclr-18282	432	21	produce	produce	VERB
iiclr-18282	432	22	interest	interest	NOUN
iiclr-18282	432	23	or	or	CCONJ
iiclr-18282	432	24	dividends	dividend	NOUN
iiclr-18282	432	25	from	from	ADP
iiclr-18282	432	26	sources	source	NOUN
iiclr-18282	432	27	within	within	ADP
iiclr-18282	432	28	the	the	DET
iiclr-18282	432	29	united	united	PROPN
iiclr-18282	432	30	states.156	states.156	PROPN
iiclr-18282	432	31	again	again	ADV
iiclr-18282	432	32	,	,	PUNCT
iiclr-18282	432	33	this	this	DET
iiclr-18282	432	34	definition	definition	NOUN
iiclr-18282	432	35	is	be	AUX
iiclr-18282	432	36	broad	broad	ADJ
iiclr-18282	432	37	so	so	SCONJ
iiclr-18282	432	38	as	as	SCONJ
iiclr-18282	432	39	to	to	PART
iiclr-18282	432	40	include	include	VERB
iiclr-18282	432	41	almost	almost	ADV
iiclr-18282	432	42	any	any	PRON
iiclr-18282	432	43	type	type	NOUN
iiclr-18282	432	44	of	of	ADP
iiclr-18282	432	45	monetary	monetary	ADJ
iiclr-18282	432	46	transfer	transfer	NOUN
iiclr-18282	432	47	on	on	ADP
iiclr-18282	432	48	which	which	PRON
iiclr-18282	432	49	foreign	foreign	ADJ
iiclr-18282	432	50	financial	financial	ADJ
iiclr-18282	432	51	institutions	institution	NOUN
iiclr-18282	432	52	depend	depend	VERB
iiclr-18282	432	53	for	for	ADP
iiclr-18282	432	54	their	their	PRON
iiclr-18282	432	55	business.157	business.157	NOUN
iiclr-18282	432	56	these	these	DET
iiclr-18282	432	57	withholdable	withholdable	ADJ
iiclr-18282	432	58	payments	payment	NOUN
iiclr-18282	432	59	are	be	AUX
iiclr-18282	432	60	so	so	ADV
iiclr-18282	432	61	broad	broad	ADJ
iiclr-18282	432	62	that	that	SCONJ
iiclr-18282	432	63	some	some	DET
iiclr-18282	432	64	industry	industry	NOUN
iiclr-18282	432	65	experts	expert	NOUN
iiclr-18282	432	66	have	have	AUX
iiclr-18282	432	67	advised	advise	VERB
iiclr-18282	432	68	that	that	SCONJ
iiclr-18282	432	69	“	"	PUNCT
iiclr-18282	432	70	as	as	ADV
iiclr-18282	432	71	soon	soon	ADV
iiclr-18282	432	72	as	as	SCONJ
iiclr-18282	432	73	you	you	PRON
iiclr-18282	432	74	invest	invest	VERB
iiclr-18282	432	75	in	in	ADP
iiclr-18282	432	76	the	the	DET
iiclr-18282	432	77	us	us	PROPN
iiclr-18282	432	78	,	,	PUNCT
iiclr-18282	432	79	you	you	PRON
iiclr-18282	432	80	are	be	AUX
iiclr-18282	432	81	in	in	ADP
iiclr-18282	432	82	[	[	X
iiclr-18282	432	83	the	the	DET
iiclr-18282	432	84	regulation	regulation	NOUN
iiclr-18282	432	85	’s	’s	PART
iiclr-18282	432	86	]	]	PUNCT
iiclr-18282	432	87	scope	scope	NOUN
iiclr-18282	432	88	.	.	PUNCT
iiclr-18282	432	89	”158	”158	PUNCT
iiclr-18282	433	1	the	the	DET
iiclr-18282	433	2	final	final	ADJ
iiclr-18282	433	3	key	key	ADJ
iiclr-18282	433	4	definition	definition	NOUN
iiclr-18282	433	5	in	in	ADP
iiclr-18282	433	6	the	the	DET
iiclr-18282	433	7	withholding	withholding	NOUN
iiclr-18282	433	8	scheme	scheme	NOUN
iiclr-18282	433	9	is	be	AUX
iiclr-18282	433	10	for	for	ADP
iiclr-18282	433	11	“	"	PUNCT
iiclr-18282	433	12	withholding	withholding	NOUN
iiclr-18282	433	13	agents	agent	NOUN
iiclr-18282	433	14	.	.	PUNCT
iiclr-18282	434	1	”159	”159	PUNCT
iiclr-18282	435	1	these	these	DET
iiclr-18282	435	2	agents	agent	NOUN
iiclr-18282	435	3	are	be	AUX
iiclr-18282	435	4	defined	define	VERB
iiclr-18282	435	5	as	as	ADP
iiclr-18282	435	6	“	"	PUNCT
iiclr-18282	435	7	all	all	DET
iiclr-18282	435	8	persons	person	NOUN
iiclr-18282	435	9	,	,	PUNCT
iiclr-18282	435	10	in	in	ADP
iiclr-18282	435	11	whatever	whatever	DET
iiclr-18282	435	12	capacity	capacity	NOUN
iiclr-18282	435	13	acting	act	VERB
iiclr-18282	435	14	,	,	PUNCT
iiclr-18282	435	15	having	have	VERB
iiclr-18282	435	16	the	the	DET
iiclr-18282	435	17	control	control	NOUN
iiclr-18282	435	18	,	,	PUNCT
iiclr-18282	435	19	receipt	receipt	NOUN
iiclr-18282	435	20	,	,	PUNCT
iiclr-18282	435	21	custody	custody	NOUN
iiclr-18282	435	22	,	,	PUNCT
iiclr-18282	435	23	disposal	disposal	NOUN
iiclr-18282	435	24	,	,	PUNCT
iiclr-18282	435	25	or	or	CCONJ
iiclr-18282	435	26	payment	payment	NOUN
iiclr-18282	435	27	of	of	ADP
iiclr-18282	435	28	any	any	DET
iiclr-18282	435	29	withholdable	withholdable	ADJ
iiclr-18282	435	30	payment	payment	NOUN
iiclr-18282	435	31	.	.	PUNCT
iiclr-18282	436	1	”160	”160	PROPN
iiclr-18282	436	2	designed	design	VERB
iiclr-18282	436	3	to	to	PART
iiclr-18282	436	4	implement	implement	VERB
iiclr-18282	436	5	the	the	DET
iiclr-18282	436	6	withholding	withholding	NOUN
iiclr-18282	436	7	at	at	ADP
iiclr-18282	436	8	an	an	DET
iiclr-18282	436	9	intermediary	intermediary	ADJ
iiclr-18282	436	10	level	level	NOUN
iiclr-18282	436	11	before	before	SCONJ
iiclr-18282	436	12	the	the	DET
iiclr-18282	436	13	funds	fund	NOUN
iiclr-18282	436	14	exit	exit	VERB
iiclr-18282	436	15	the	the	DET
iiclr-18282	436	16	country,161	country,161	PROPN
iiclr-18282	436	17	the	the	DET
iiclr-18282	436	18	duty	duty	NOUN
iiclr-18282	436	19	will	will	AUX
iiclr-18282	436	20	most	most	ADV
iiclr-18282	436	21	likely	likely	ADV
iiclr-18282	436	22	fall	fall	VERB
iiclr-18282	436	23	to	to	ADP
iiclr-18282	436	24	us	we	PRON
iiclr-18282	436	25	financial	financial	ADJ
iiclr-18282	436	26	industry	industry	NOUN
iiclr-18282	436	27	counterparts	counterpart	NOUN
iiclr-18282	436	28	who	who	PRON
iiclr-18282	436	29	oversee	oversee	VERB
iiclr-18282	436	30	the	the	DET
iiclr-18282	436	31	transactions	transaction	NOUN
iiclr-18282	436	32	that	that	PRON
iiclr-18282	436	33	lead	lead	VERB
iiclr-18282	436	34	to	to	ADP
iiclr-18282	436	35	the	the	DET
iiclr-18282	436	36	foreign	foreign	ADJ
iiclr-18282	436	37	institutions	institution	NOUN
iiclr-18282	436	38	obtaining	obtain	VERB
iiclr-18282	436	39	the	the	DET
iiclr-18282	436	40	source	source	NOUN
iiclr-18282	436	41	income	income	NOUN
iiclr-18282	436	42	.	.	PUNCT
iiclr-18282	437	1	the	the	DET
iiclr-18282	437	2	wording	wording	NOUN
iiclr-18282	437	3	of	of	ADP
iiclr-18282	437	4	these	these	DET
iiclr-18282	437	5	“	"	PUNCT
iiclr-18282	437	6	withholding	withholding	NOUN
iiclr-18282	437	7	agents	agent	NOUN
iiclr-18282	437	8	”	"	PUNCT
iiclr-18282	437	9	as	as	ADP
iiclr-18282	437	10	“	"	PUNCT
iiclr-18282	437	11	all	all	DET
iiclr-18282	437	12	persons	person	NOUN
iiclr-18282	437	13	”	"	PUNCT
iiclr-18282	437	14	in	in	ADP
iiclr-18282	437	15	“	"	PUNCT
iiclr-18282	437	16	whatever	whatever	DET
iiclr-18282	437	17	capacity	capacity	NOUN
iiclr-18282	437	18	”	"	PUNCT
iiclr-18282	437	19	follows	follow	VERB
iiclr-18282	437	20	along	along	ADP
iiclr-18282	437	21	with	with	ADP
iiclr-18282	437	22	the	the	DET
iiclr-18282	437	23	broad	broad	ADJ
iiclr-18282	437	24	definitions	definition	NOUN
iiclr-18282	437	25	located	locate	VERB
iiclr-18282	437	26	in	in	ADP
iiclr-18282	437	27	the	the	DET
iiclr-18282	437	28	other	other	ADJ
iiclr-18282	437	29	sections	section	NOUN
iiclr-18282	437	30	,	,	PUNCT
iiclr-18282	437	31	designed	design	VERB
iiclr-18282	437	32	to	to	PART
iiclr-18282	437	33	encompass	encompass	VERB
iiclr-18282	437	34	all	all	DET
iiclr-18282	437	35	those	those	PRON
iiclr-18282	437	36	who	who	PRON
iiclr-18282	437	37	will	will	AUX
iiclr-18282	437	38	be	be	AUX
iiclr-18282	437	39	able	able	ADJ
iiclr-18282	437	40	to	to	PART
iiclr-18282	437	41	154	154	NUM
iiclr-18282	437	42	.	.	PUNCT
iiclr-18282	438	1	26	26	NUM
iiclr-18282	438	2	u.s.c	u.s.c	NOUN
iiclr-18282	438	3	.	.	PUNCT
iiclr-18282	439	1	§	§	PROPN
iiclr-18282	439	2	1473	1473	NUM
iiclr-18282	439	3	;	;	PUNCT
iiclr-18282	439	4	regulations	regulation	NOUN
iiclr-18282	439	5	relating	relate	VERB
iiclr-18282	439	6	to	to	ADP
iiclr-18282	439	7	information	information	NOUN
iiclr-18282	439	8	reporting	reporting	NOUN
iiclr-18282	439	9	by	by	ADP
iiclr-18282	439	10	foreign	foreign	ADJ
iiclr-18282	439	11	financial	financial	ADJ
iiclr-18282	439	12	institutions	institution	NOUN
iiclr-18282	439	13	and	and	CCONJ
iiclr-18282	439	14	withholding	withhold	VERB
iiclr-18282	439	15	on	on	ADP
iiclr-18282	439	16	certain	certain	ADJ
iiclr-18282	439	17	payments	payment	NOUN
iiclr-18282	439	18	to	to	ADP
iiclr-18282	439	19	foreign	foreign	ADJ
iiclr-18282	439	20	financial	financial	ADJ
iiclr-18282	439	21	institutions	institution	NOUN
iiclr-18282	439	22	and	and	CCONJ
iiclr-18282	439	23	other	other	ADJ
iiclr-18282	439	24	foreign	foreign	ADJ
iiclr-18282	439	25	entities	entity	NOUN
iiclr-18282	439	26	,	,	PUNCT
iiclr-18282	439	27	78	78	NUM
iiclr-18282	439	28	fed	feed	VERB
iiclr-18282	439	29	.	.	PUNCT
iiclr-18282	440	1	reg	reg	NOUN
iiclr-18282	440	2	.	.	PUNCT
iiclr-18282	441	1	5874	5874	NUM
iiclr-18282	441	2	(	(	PUNCT
iiclr-18282	441	3	jan	jan	PROPN
iiclr-18282	441	4	.	.	PROPN
iiclr-18282	441	5	28	28	NUM
iiclr-18282	441	6	,	,	PUNCT
iiclr-18282	441	7	2013	2013	NUM
iiclr-18282	441	8	)	)	PUNCT
iiclr-18282	442	1	;	;	PUNCT
iiclr-18282	442	2	see	see	VERB
iiclr-18282	442	3	also	also	ADV
iiclr-18282	442	4	semenov	semenov	VERB
iiclr-18282	442	5	et	et	PROPN
iiclr-18282	442	6	al	al	PROPN
iiclr-18282	442	7	.	.	PROPN
iiclr-18282	442	8	,	,	PUNCT
iiclr-18282	442	9	supra	supra	PROPN
iiclr-18282	442	10	note	note	PROPN
iiclr-18282	442	11	147	147	NUM
iiclr-18282	442	12	;	;	PUNCT
iiclr-18282	442	13	wheater	wheater	NOUN
iiclr-18282	442	14	,	,	PUNCT
iiclr-18282	442	15	supra	supra	PROPN
iiclr-18282	442	16	note	note	NOUN
iiclr-18282	442	17	23	23	NUM
iiclr-18282	442	18	,	,	PUNCT
iiclr-18282	442	19	at	at	ADP
iiclr-18282	442	20	145	145	NUM
iiclr-18282	442	21	.	.	PUNCT
iiclr-18282	443	1	155	155	NUM
iiclr-18282	443	2	.	.	NOUN
iiclr-18282	443	3	26	26	NUM
iiclr-18282	443	4	u.s.c	u.s.c	NOUN
iiclr-18282	443	5	.	.	PUNCT
iiclr-18282	444	1	§	§	PROPN
iiclr-18282	444	2	1473	1473	NUM
iiclr-18282	444	3	;	;	PUNCT
iiclr-18282	444	4	26	26	NUM
iiclr-18282	444	5	c.f.r	c.f.r	NOUN
iiclr-18282	444	6	.	.	PUNCT
iiclr-18282	445	1	§	§	PROPN
iiclr-18282	445	2	1.1473	1.1473	NUM
iiclr-18282	445	3	-	-	SYM
iiclr-18282	445	4	1	1	NUM
iiclr-18282	445	5	;	;	PUNCT
iiclr-18282	445	6	semenov	semenov	NOUN
iiclr-18282	445	7	et	et	PROPN
iiclr-18282	445	8	al	al	PROPN
iiclr-18282	445	9	.	.	PROPN
iiclr-18282	445	10	,	,	PUNCT
iiclr-18282	445	11	supra	supra	PROPN
iiclr-18282	445	12	note	note	PROPN
iiclr-18282	445	13	147	147	NUM
iiclr-18282	445	14	,	,	PUNCT
iiclr-18282	445	15	at	at	ADP
iiclr-18282	445	16	27	27	NUM
iiclr-18282	445	17	-	-	SYM
iiclr-18282	445	18	28	28	NUM
iiclr-18282	445	19	;	;	PUNCT
iiclr-18282	445	20	wheater	wheater	NOUN
iiclr-18282	445	21	,	,	PUNCT
iiclr-18282	445	22	supra	supra	PROPN
iiclr-18282	445	23	note	note	NOUN
iiclr-18282	445	24	23	23	NUM
iiclr-18282	445	25	,	,	PUNCT
iiclr-18282	445	26	at	at	ADP
iiclr-18282	445	27	145	145	NUM
iiclr-18282	445	28	.	.	PUNCT
iiclr-18282	446	1	156	156	NUM
iiclr-18282	446	2	.	.	X
iiclr-18282	446	3	26	26	NUM
iiclr-18282	446	4	u.s.c	u.s.c	NOUN
iiclr-18282	446	5	.	.	PUNCT
iiclr-18282	447	1	§	§	PROPN
iiclr-18282	447	2	1473	1473	NUM
iiclr-18282	447	3	.	.	PUNCT
iiclr-18282	448	1	157	157	NUM
iiclr-18282	448	2	.	.	PUNCT
iiclr-18282	449	1	i	i	PRON
iiclr-18282	449	2	d.	d.	PROPN
iiclr-18282	449	3	;	;	PUNCT
iiclr-18282	449	4	26	26	NUM
iiclr-18282	449	5	c.f.r	c.f.r	NOUN
iiclr-18282	449	6	.	.	PUNCT
iiclr-18282	450	1	§	§	PROPN
iiclr-18282	450	2	§	§	ADJ
iiclr-18282	450	3	1.1471	1.1471	NUM
iiclr-18282	450	4	-	-	SYM
iiclr-18282	450	5	1.1474	1.1474	NUM
iiclr-18282	450	6	;	;	PUNCT
iiclr-18282	450	7	wheater	wheater	NOUN
iiclr-18282	450	8	,	,	PUNCT
iiclr-18282	450	9	supra	supra	PROPN
iiclr-18282	450	10	note	note	NOUN
iiclr-18282	450	11	23	23	NUM
iiclr-18282	450	12	,	,	PUNCT
iiclr-18282	450	13	at	at	ADP
iiclr-18282	450	14	145	145	NUM
iiclr-18282	450	15	.	.	PUNCT
iiclr-18282	451	1	158	158	NUM
iiclr-18282	451	2	.	.	PUNCT
iiclr-18282	452	1	porritt	porritt	VERB
iiclr-18282	452	2	,	,	PUNCT
iiclr-18282	452	3	supra	supra	PROPN
iiclr-18282	452	4	note	note	NOUN
iiclr-18282	452	5	26	26	NUM
iiclr-18282	452	6	.	.	NOUN
iiclr-18282	452	7	159	159	NUM
iiclr-18282	452	8	.	.	X
iiclr-18282	452	9	26	26	NUM
iiclr-18282	452	10	u.s.c	u.s.c	NOUN
iiclr-18282	452	11	.	.	PUNCT
iiclr-18282	453	1	§	§	PROPN
iiclr-18282	453	2	1473	1473	NUM
iiclr-18282	453	3	.	.	PUNCT
iiclr-18282	454	1	160	160	NUM
iiclr-18282	454	2	.	.	PUNCT
iiclr-18282	455	1	i	i	PRON
iiclr-18282	455	2	d.	d.	PROPN
iiclr-18282	455	3	161	161	NUM
iiclr-18282	455	4	.	.	PUNCT
iiclr-18282	456	1	treas	treas	PROPN
iiclr-18282	456	2	.	.	PUNCT
iiclr-18282	457	1	reg	reg	PROPN
iiclr-18282	457	2	.	.	PUNCT
iiclr-18282	458	1	§	§	PROPN
iiclr-18282	458	2	9022	9022	NUM
iiclr-18282	458	3	-	-	SYM
iiclr-18282	458	4	01	01	NUM
iiclr-18282	458	5	.	.	NOUN
iiclr-18282	458	6	746	746	NUM
iiclr-18282	458	7	ind	ind	NOUN
iiclr-18282	458	8	.	.	PUNCT
iiclr-18282	459	1	int’l	int’l	PRON
iiclr-18282	459	2	&	&	CCONJ
iiclr-18282	459	3	comp	comp	PROPN
iiclr-18282	459	4	.	.	PUNCT
iiclr-18282	460	1	l.	l.	PROPN
iiclr-18282	460	2	rev	rev	PROPN
iiclr-18282	460	3	.	.	PUNCT
iiclr-18282	461	1	[	[	X
iiclr-18282	461	2	vol	vol	NOUN
iiclr-18282	461	3	.	.	PUNCT
iiclr-18282	462	1	24:3	24:3	NUM
iiclr-18282	462	2	withhold	withhold	VERB
iiclr-18282	462	3	a	a	DET
iiclr-18282	462	4	portion	portion	NOUN
iiclr-18282	462	5	of	of	ADP
iiclr-18282	462	6	the	the	DET
iiclr-18282	462	7	income.162	income.162	NOUN
iiclr-18282	462	8	with	with	ADP
iiclr-18282	462	9	these	these	DET
iiclr-18282	462	10	broad	broad	ADJ
iiclr-18282	462	11	definitions	definition	NOUN
iiclr-18282	462	12	,	,	PUNCT
iiclr-18282	462	13	the	the	DET
iiclr-18282	462	14	drafters	drafter	NOUN
iiclr-18282	462	15	of	of	ADP
iiclr-18282	462	16	fatca	fatca	NOUN
iiclr-18282	462	17	succeeded	succeed	VERB
iiclr-18282	462	18	in	in	ADP
iiclr-18282	462	19	their	their	PRON
iiclr-18282	462	20	purpose	purpose	NOUN
iiclr-18282	462	21	of	of	ADP
iiclr-18282	462	22	creating	create	VERB
iiclr-18282	462	23	a	a	DET
iiclr-18282	462	24	large	large	ADJ
iiclr-18282	462	25	enough	enough	ADJ
iiclr-18282	462	26	net	net	NOUN
iiclr-18282	462	27	to	to	PART
iiclr-18282	462	28	compel	compel	VERB
iiclr-18282	462	29	the	the	DET
iiclr-18282	462	30	foreign	foreign	ADJ
iiclr-18282	462	31	institutions	institution	NOUN
iiclr-18282	462	32	that	that	PRON
iiclr-18282	462	33	aid	aid	VERB
iiclr-18282	462	34	us	we	PRON
iiclr-18282	462	35	citizens	citizen	NOUN
iiclr-18282	462	36	in	in	ADP
iiclr-18282	462	37	avoiding	avoid	VERB
iiclr-18282	462	38	tax	tax	NOUN
iiclr-18282	462	39	reporting	reporting	NOUN
iiclr-18282	462	40	to	to	PART
iiclr-18282	462	41	comply	comply	VERB
iiclr-18282	462	42	with	with	ADP
iiclr-18282	462	43	the	the	DET
iiclr-18282	462	44	fatca	fatca	ADJ
iiclr-18282	462	45	reporting	reporting	NOUN
iiclr-18282	462	46	requirements.163	requirements.163	ADJ
iiclr-18282	462	47	2	2	NUM
iiclr-18282	462	48	.	.	PUNCT
iiclr-18282	462	49	beneficial	beneficial	ADJ
iiclr-18282	462	50	ownership	ownership	NOUN
iiclr-18282	462	51	of	of	ADP
iiclr-18282	462	52	foreign	foreign	ADJ
iiclr-18282	462	53	companies	company	NOUN
iiclr-18282	462	54	in	in	ADP
iiclr-18282	462	55	addition	addition	NOUN
iiclr-18282	462	56	to	to	ADP
iiclr-18282	462	57	applying	apply	VERB
iiclr-18282	462	58	to	to	ADP
iiclr-18282	462	59	“	"	PUNCT
iiclr-18282	462	60	foreign	foreign	ADJ
iiclr-18282	462	61	financial	financial	ADJ
iiclr-18282	462	62	institutions	institution	NOUN
iiclr-18282	462	63	,	,	PUNCT
iiclr-18282	462	64	”	"	PUNCT
iiclr-18282	462	65	fatca	fatca	NOUN
iiclr-18282	462	66	,	,	PUNCT
iiclr-18282	462	67	through	through	ADP
iiclr-18282	462	68	section	section	NOUN
iiclr-18282	462	69	1472	1472	NUM
iiclr-18282	462	70	,	,	PUNCT
iiclr-18282	462	71	extends	extend	VERB
iiclr-18282	462	72	its	its	PRON
iiclr-18282	462	73	reach	reach	NOUN
iiclr-18282	462	74	to	to	ADP
iiclr-18282	462	75	foreign	foreign	ADJ
iiclr-18282	462	76	companies	company	NOUN
iiclr-18282	462	77	who	who	PRON
iiclr-18282	462	78	have	have	VERB
iiclr-18282	462	79	a	a	DET
iiclr-18282	462	80	us	us	PROPN
iiclr-18282	462	81	citizen	citizen	NOUN
iiclr-18282	462	82	as	as	ADP
iiclr-18282	462	83	a	a	DET
iiclr-18282	462	84	“	"	PUNCT
iiclr-18282	462	85	substantial	substantial	ADJ
iiclr-18282	462	86	”	"	PUNCT
iiclr-18282	462	87	owner.164	owner.164	NOUN
iiclr-18282	462	88	borrowing	borrow	VERB
iiclr-18282	462	89	the	the	DET
iiclr-18282	462	90	definitions	definition	NOUN
iiclr-18282	462	91	contained	contain	VERB
iiclr-18282	462	92	in	in	ADP
iiclr-18282	462	93	the	the	DET
iiclr-18282	462	94	other	other	ADJ
iiclr-18282	462	95	areas	area	NOUN
iiclr-18282	462	96	of	of	ADP
iiclr-18282	462	97	fatca	fatca	NOUN
iiclr-18282	462	98	,	,	PUNCT
iiclr-18282	462	99	section	section	NOUN
iiclr-18282	462	100	1472	1472	NUM
iiclr-18282	462	101	applies	apply	VERB
iiclr-18282	462	102	to	to	ADP
iiclr-18282	462	103	any	any	DET
iiclr-18282	462	104	“	"	PUNCT
iiclr-18282	462	105	withholdable	withholdable	ADJ
iiclr-18282	462	106	payment	payment	NOUN
iiclr-18282	462	107	”	"	PUNCT
iiclr-18282	462	108	made	make	VERB
iiclr-18282	462	109	to	to	ADP
iiclr-18282	462	110	a	a	DET
iiclr-18282	462	111	“	"	PUNCT
iiclr-18282	462	112	non	non	ADJ
iiclr-18282	462	113	-	-	ADJ
iiclr-18282	462	114	financial	financial	ADJ
iiclr-18282	462	115	foreign	foreign	ADJ
iiclr-18282	462	116	entity	entity	NOUN
iiclr-18282	462	117	.	.	PUNCT
iiclr-18282	463	1	”165	”165	VERB
iiclr-18282	463	2	“	"	PUNCT
iiclr-18282	463	3	non	non	ADJ
iiclr-18282	463	4	-	-	ADJ
iiclr-18282	463	5	financial	financial	ADJ
iiclr-18282	463	6	foreign	foreign	ADJ
iiclr-18282	463	7	entity	entity	NOUN
iiclr-18282	463	8	”	"	PUNCT
iiclr-18282	464	1	is	be	AUX
iiclr-18282	464	2	defined	define	VERB
iiclr-18282	464	3	literally	literally	ADV
iiclr-18282	464	4	to	to	PART
iiclr-18282	464	5	mean	mean	VERB
iiclr-18282	464	6	a	a	DET
iiclr-18282	464	7	foreign	foreign	ADJ
iiclr-18282	464	8	entity	entity	NOUN
iiclr-18282	464	9	that	that	PRON
iiclr-18282	464	10	is	be	AUX
iiclr-18282	464	11	not	not	PART
iiclr-18282	464	12	a	a	DET
iiclr-18282	464	13	financial	financial	ADJ
iiclr-18282	464	14	institution.166	institution.166	ADJ
iiclr-18282	464	15	section	section	NOUN
iiclr-18282	464	16	1472	1472	NUM
iiclr-18282	464	17	also	also	ADV
iiclr-18282	464	18	revolves	revolve	VERB
iiclr-18282	464	19	around	around	ADP
iiclr-18282	464	20	an	an	DET
iiclr-18282	464	21	ultimatum	ultimatum	NOUN
iiclr-18282	464	22	provision	provision	NOUN
iiclr-18282	464	23	:	:	PUNCT
iiclr-18282	464	24	subject	subject	ADJ
iiclr-18282	464	25	to	to	ADP
iiclr-18282	464	26	the	the	DET
iiclr-18282	464	27	reporting	reporting	NOUN
iiclr-18282	464	28	requirements	requirement	NOUN
iiclr-18282	464	29	or	or	CCONJ
iiclr-18282	464	30	face	face	VERB
iiclr-18282	464	31	a	a	DET
iiclr-18282	464	32	30	30	NUM
iiclr-18282	464	33	percent	percent	NOUN
iiclr-18282	464	34	withholding	withholding	NOUN
iiclr-18282	464	35	tax	tax	NOUN
iiclr-18282	464	36	on	on	ADP
iiclr-18282	464	37	all	all	DET
iiclr-18282	464	38	“	"	PUNCT
iiclr-18282	464	39	withholdable	withholdable	ADJ
iiclr-18282	464	40	payments	payment	NOUN
iiclr-18282	464	41	.	.	PUNCT
iiclr-18282	465	1	”167	”167	NOUN
iiclr-18282	465	2	the	the	DET
iiclr-18282	465	3	term	term	NOUN
iiclr-18282	465	4	“	"	PUNCT
iiclr-18282	465	5	substantial	substantial	ADJ
iiclr-18282	465	6	united	united	PROPN
iiclr-18282	465	7	states	states	PROPN
iiclr-18282	465	8	owner	owner	NOUN
iiclr-18282	465	9	”	"	PUNCT
iiclr-18282	465	10	is	be	AUX
iiclr-18282	465	11	the	the	DET
iiclr-18282	465	12	key	key	ADJ
iiclr-18282	465	13	phrase	phrase	NOUN
iiclr-18282	465	14	when	when	SCONJ
iiclr-18282	465	15	dealing	deal	VERB
iiclr-18282	465	16	with	with	ADP
iiclr-18282	465	17	non	non	ADJ
iiclr-18282	465	18	-	-	ADJ
iiclr-18282	465	19	financial	financial	ADJ
iiclr-18282	465	20	foreign	foreign	ADJ
iiclr-18282	465	21	entities	entity	NOUN
iiclr-18282	465	22	,	,	PUNCT
iiclr-18282	465	23	and	and	CCONJ
iiclr-18282	465	24	is	be	AUX
iiclr-18282	465	25	defined	define	VERB
iiclr-18282	465	26	in	in	ADP
iiclr-18282	465	27	section	section	NOUN
iiclr-18282	465	28	1473(2).168	1473(2).168	NUM
iiclr-18282	465	29	under	under	ADP
iiclr-18282	465	30	section	section	NOUN
iiclr-18282	465	31	1473(2	1473(2	NUM
iiclr-18282	465	32	)	)	PUNCT
iiclr-18282	465	33	,	,	PUNCT
iiclr-18282	465	34	a	a	DET
iiclr-18282	465	35	“	"	PUNCT
iiclr-18282	465	36	substantial	substantial	ADJ
iiclr-18282	465	37	united	united	PROPN
iiclr-18282	465	38	states	states	PROPN
iiclr-18282	465	39	owner	owner	NOUN
iiclr-18282	465	40	”	"	PUNCT
iiclr-18282	465	41	means	mean	VERB
iiclr-18282	465	42	with	with	ADP
iiclr-18282	465	43	respect	respect	NOUN
iiclr-18282	465	44	to	to	ADP
iiclr-18282	465	45	any	any	DET
iiclr-18282	465	46	corporation	corporation	NOUN
iiclr-18282	465	47	,	,	PUNCT
iiclr-18282	465	48	partnership	partnership	NOUN
iiclr-18282	465	49	,	,	PUNCT
iiclr-18282	465	50	or	or	CCONJ
iiclr-18282	465	51	trust	trust	NOUN
iiclr-18282	465	52	,	,	PUNCT
iiclr-18282	465	53	“	"	PUNCT
iiclr-18282	465	54	any	any	DET
iiclr-18282	465	55	specified	specified	ADJ
iiclr-18282	465	56	united	united	PROPN
iiclr-18282	465	57	states	states	PROPN
iiclr-18282	465	58	person	person	NOUN
iiclr-18282	465	59	which	which	PRON
iiclr-18282	465	60	owns	own	VERB
iiclr-18282	465	61	,	,	PUNCT
iiclr-18282	465	62	directly	directly	ADV
iiclr-18282	465	63	or	or	CCONJ
iiclr-18282	465	64	indirectly	indirectly	ADV
iiclr-18282	465	65	,	,	PUNCT
iiclr-18282	465	66	more	more	ADJ
iiclr-18282	465	67	than	than	ADP
iiclr-18282	465	68	10	10	NUM
iiclr-18282	465	69	percent	percent	NOUN
iiclr-18282	465	70	”	"	PUNCT
iiclr-18282	465	71	of	of	ADP
iiclr-18282	465	72	the	the	DET
iiclr-18282	465	73	stock	stock	NOUN
iiclr-18282	465	74	in	in	ADP
iiclr-18282	465	75	the	the	DET
iiclr-18282	465	76	corporation	corporation	NOUN
iiclr-18282	465	77	,	,	PUNCT
iiclr-18282	465	78	or	or	CCONJ
iiclr-18282	465	79	percent	percent	NOUN
iiclr-18282	465	80	of	of	ADP
iiclr-18282	465	81	the	the	DET
iiclr-18282	465	82	profit	profit	NOUN
iiclr-18282	465	83	or	or	CCONJ
iiclr-18282	465	84	capital	capital	NOUN
iiclr-18282	465	85	interests	interest	NOUN
iiclr-18282	465	86	in	in	ADP
iiclr-18282	465	87	such	such	ADJ
iiclr-18282	465	88	partnership	partnership	NOUN
iiclr-18282	465	89	,	,	PUNCT
iiclr-18282	465	90	or	or	CCONJ
iiclr-18282	465	91	beneficial	beneficial	ADJ
iiclr-18282	465	92	interests	interest	NOUN
iiclr-18282	465	93	of	of	ADP
iiclr-18282	465	94	such	such	ADJ
iiclr-18282	465	95	trust.169	trust.169	NOUN
iiclr-18282	465	96	furthermore	furthermore	ADV
iiclr-18282	465	97	,	,	PUNCT
iiclr-18282	465	98	if	if	SCONJ
iiclr-18282	465	99	the	the	DET
iiclr-18282	465	100	entity	entity	NOUN
iiclr-18282	465	101	is	be	AUX
iiclr-18282	465	102	a	a	DET
iiclr-18282	465	103	financial	financial	ADJ
iiclr-18282	465	104	institution	institution	NOUN
iiclr-18282	465	105	engaged	engage	VERB
iiclr-18282	465	106	primarily	primarily	ADV
iiclr-18282	465	107	in	in	ADP
iiclr-18282	465	108	the	the	DET
iiclr-18282	465	109	business	business	NOUN
iiclr-18282	465	110	of	of	ADP
iiclr-18282	465	111	investing	investing	NOUN
iiclr-18282	465	112	or	or	CCONJ
iiclr-18282	465	113	trading	trading	NOUN
iiclr-18282	465	114	in	in	ADP
iiclr-18282	465	115	securities	security	NOUN
iiclr-18282	465	116	and	and	CCONJ
iiclr-18282	465	117	the	the	DET
iiclr-18282	465	118	like	like	ADJ
iiclr-18282	465	119	,	,	PUNCT
iiclr-18282	465	120	the	the	DET
iiclr-18282	465	121	10	10	NUM
iiclr-18282	465	122	percent	percent	NOUN
iiclr-18282	465	123	requirement	requirement	NOUN
iiclr-18282	465	124	is	be	AUX
iiclr-18282	465	125	placed	place	VERB
iiclr-18282	465	126	aside	aside	ADV
iiclr-18282	465	127	in	in	ADP
iiclr-18282	465	128	favor	favor	NOUN
iiclr-18282	465	129	of	of	ADP
iiclr-18282	465	130	a	a	DET
iiclr-18282	465	131	0	0	NUM
iiclr-18282	465	132	percent	percent	NOUN
iiclr-18282	465	133	ownership	ownership	NOUN
iiclr-18282	465	134	requirement.170	requirement.170	NOUN
iiclr-18282	465	135	3	3	NUM
iiclr-18282	465	136	.	.	PUNCT
iiclr-18282	465	137	information	information	NOUN
iiclr-18282	465	138	disclosure	disclosure	NOUN
iiclr-18282	465	139	agreements	agreement	VERB
iiclr-18282	465	140	the	the	DET
iiclr-18282	465	141	alternative	alternative	NOUN
iiclr-18282	465	142	to	to	ADP
iiclr-18282	465	143	the	the	DET
iiclr-18282	465	144	30	30	NUM
iiclr-18282	465	145	percent	percent	NOUN
iiclr-18282	465	146	withholding	withhold	VERB
iiclr-18282	465	147	for	for	ADP
iiclr-18282	465	148	“	"	PUNCT
iiclr-18282	465	149	foreign	foreign	ADJ
iiclr-18282	465	150	financial	financial	ADJ
iiclr-18282	465	151	institutions	institution	NOUN
iiclr-18282	465	152	”	"	PUNCT
iiclr-18282	465	153	under	under	ADP
iiclr-18282	465	154	section	section	NOUN
iiclr-18282	465	155	1471	1471	NUM
iiclr-18282	465	156	and	and	CCONJ
iiclr-18282	465	157	“	"	PUNCT
iiclr-18282	465	158	non	non	ADJ
iiclr-18282	465	159	-	-	ADJ
iiclr-18282	465	160	financial	financial	ADJ
iiclr-18282	465	161	foreign	foreign	ADJ
iiclr-18282	465	162	entities	entity	NOUN
iiclr-18282	465	163	”	"	PUNCT
iiclr-18282	465	164	under	under	ADP
iiclr-18282	465	165	section	section	NOUN
iiclr-18282	465	166	1472	1472	NUM
iiclr-18282	465	167	is	be	AUX
iiclr-18282	465	168	to	to	PART
iiclr-18282	465	169	enter	enter	VERB
iiclr-18282	465	170	into	into	ADP
iiclr-18282	465	171	an	an	DET
iiclr-18282	465	172	information	information	NOUN
iiclr-18282	465	173	disclosure	disclosure	NOUN
iiclr-18282	465	174	agreement.171	agreement.171	VERB
iiclr-18282	465	175	section	section	NOUN
iiclr-18282	465	176	1471(b	1471(b	NUM
iiclr-18282	465	177	)	)	PUNCT
iiclr-18282	465	178	sets	set	VERB
iiclr-18282	465	179	out	out	ADP
iiclr-18282	465	180	the	the	DET
iiclr-18282	465	181	web	web	NOUN
iiclr-18282	465	182	of	of	ADP
iiclr-18282	465	183	onerous	onerous	ADJ
iiclr-18282	465	184	reporting	reporting	NOUN
iiclr-18282	465	185	requirements	requirement	NOUN
iiclr-18282	465	186	with	with	ADP
iiclr-18282	465	187	162	162	NUM
iiclr-18282	465	188	.	.	PUNCT
iiclr-18282	466	1	i	i	PRON
iiclr-18282	466	2	d.	d.	PROPN
iiclr-18282	466	3	163	163	NUM
iiclr-18282	466	4	.	.	PUNCT
iiclr-18282	466	5	26	26	NUM
iiclr-18282	466	6	u.s.c	u.s.c	NOUN
iiclr-18282	466	7	.	.	PUNCT
iiclr-18282	467	1	§	§	PROPN
iiclr-18282	467	2	1473	1473	NUM
iiclr-18282	467	3	;	;	PUNCT
iiclr-18282	467	4	78	78	NUM
iiclr-18282	467	5	fed	feed	VERB
iiclr-18282	467	6	.	.	PUNCT
iiclr-18282	468	1	reg	reg	PROPN
iiclr-18282	468	2	.	.	PUNCT
iiclr-18282	469	1	5874	5874	NUM
iiclr-18282	469	2	;	;	PUNCT
iiclr-18282	469	3	wheater	wheater	NOUN
iiclr-18282	469	4	,	,	PUNCT
iiclr-18282	469	5	supra	supra	PROPN
iiclr-18282	469	6	note	note	NOUN
iiclr-18282	469	7	23	23	NUM
iiclr-18282	469	8	,	,	PUNCT
iiclr-18282	469	9	at	at	ADP
iiclr-18282	469	10	145	145	NUM
iiclr-18282	469	11	;	;	PUNCT
iiclr-18282	469	12	porritt	porritt	VERB
iiclr-18282	469	13	,	,	PUNCT
iiclr-18282	469	14	supra	supra	PROPN
iiclr-18282	469	15	note	note	NOUN
iiclr-18282	469	16	26	26	NUM
iiclr-18282	469	17	.	.	NOUN
iiclr-18282	469	18	164	164	NUM
iiclr-18282	469	19	.	.	PUNCT
iiclr-18282	470	1	26	26	NUM
iiclr-18282	470	2	u.s.c	u.s.c	NOUN
iiclr-18282	470	3	.	.	PUNCT
iiclr-18282	471	1	§	§	PROPN
iiclr-18282	471	2	1472	1472	NUM
iiclr-18282	471	3	.	.	PUNCT
iiclr-18282	472	1	165	165	NUM
iiclr-18282	472	2	.	.	PUNCT
iiclr-18282	473	1	i	i	PRON
iiclr-18282	473	2	d.	d.	PROPN
iiclr-18282	473	3	166	166	NUM
iiclr-18282	473	4	.	.	PUNCT
iiclr-18282	474	1	i	i	PRON
iiclr-18282	474	2	d.	d.	PROPN
iiclr-18282	474	3	167	167	NUM
iiclr-18282	474	4	.	.	PUNCT
iiclr-18282	475	1	i	i	PRON
iiclr-18282	475	2	d.	d.	PROPN
iiclr-18282	475	3	168	168	NUM
iiclr-18282	475	4	.	.	PUNCT
iiclr-18282	476	1	26	26	NUM
iiclr-18282	476	2	u.s.c	u.s.c	NOUN
iiclr-18282	476	3	.	.	PUNCT
iiclr-18282	477	1	§	§	PROPN
iiclr-18282	477	2	1473	1473	NUM
iiclr-18282	477	3	.	.	PUNCT
iiclr-18282	477	4	169	169	NUM
iiclr-18282	477	5	.	.	PUNCT
iiclr-18282	478	1	i	i	PRON
iiclr-18282	478	2	d.	d.	PROPN
iiclr-18282	478	3	170	170	NUM
iiclr-18282	478	4	.	.	PUNCT
iiclr-18282	479	1	i	i	PRON
iiclr-18282	479	2	d.	d.	PROPN
iiclr-18282	479	3	171	171	NUM
iiclr-18282	479	4	.	.	PUNCT
iiclr-18282	480	1	26	26	NUM
iiclr-18282	480	2	u.s.c	u.s.c	NOUN
iiclr-18282	480	3	.	.	PUNCT
iiclr-18282	481	1	§	§	PROPN
iiclr-18282	481	2	§	§	PROPN
iiclr-18282	481	3	1471	1471	NUM
iiclr-18282	481	4	-	-	SYM
iiclr-18282	481	5	1472	1472	NUM
iiclr-18282	481	6	.	.	PUNCT
iiclr-18282	482	1	2014	2014	NUM
iiclr-18282	482	2	]	]	X
iiclr-18282	482	3	foreign	foreign	ADJ
iiclr-18282	482	4	account	account	NOUN
iiclr-18282	482	5	tax	tax	NOUN
iiclr-18282	482	6	compliance	compliance	NOUN
iiclr-18282	482	7	act	act	NOUN
iiclr-18282	482	8	747	747	NUM
iiclr-18282	482	9	which	which	PRON
iiclr-18282	482	10	a	a	DET
iiclr-18282	482	11	“	"	PUNCT
iiclr-18282	482	12	foreign	foreign	ADJ
iiclr-18282	482	13	financial	financial	ADJ
iiclr-18282	482	14	institution	institution	NOUN
iiclr-18282	482	15	”	"	PUNCT
iiclr-18282	482	16	must	must	AUX
iiclr-18282	482	17	comply.172	comply.172	VERB
iiclr-18282	482	18	in	in	ADP
iiclr-18282	482	19	order	order	NOUN
iiclr-18282	482	20	to	to	PART
iiclr-18282	482	21	comply	comply	VERB
iiclr-18282	482	22	,	,	PUNCT
iiclr-18282	482	23	a	a	DET
iiclr-18282	482	24	“	"	PUNCT
iiclr-18282	482	25	foreign	foreign	ADJ
iiclr-18282	482	26	financial	financial	ADJ
iiclr-18282	482	27	institution	institution	NOUN
iiclr-18282	482	28	”	"	PUNCT
iiclr-18282	482	29	must	must	AUX
iiclr-18282	482	30	enter	enter	VERB
iiclr-18282	482	31	into	into	ADP
iiclr-18282	482	32	an	an	DET
iiclr-18282	482	33	agreement	agreement	NOUN
iiclr-18282	482	34	with	with	ADP
iiclr-18282	482	35	the	the	DET
iiclr-18282	482	36	irs	irs	PROPN
iiclr-18282	482	37	under	under	ADP
iiclr-18282	482	38	which	which	PRON
iiclr-18282	482	39	the	the	DET
iiclr-18282	482	40	institution	institution	NOUN
iiclr-18282	482	41	agrees	agree	VERB
iiclr-18282	482	42	to	to	PART
iiclr-18282	482	43	:	:	PUNCT
iiclr-18282	482	44	obtain	obtain	VERB
iiclr-18282	482	45	such	such	ADJ
iiclr-18282	482	46	information	information	NOUN
iiclr-18282	482	47	regarding	regard	VERB
iiclr-18282	482	48	each	each	DET
iiclr-18282	482	49	holder	holder	NOUN
iiclr-18282	482	50	of	of	ADP
iiclr-18282	482	51	each	each	DET
iiclr-18282	482	52	account	account	NOUN
iiclr-18282	482	53	maintained	maintain	VERB
iiclr-18282	482	54	by	by	ADP
iiclr-18282	482	55	such	such	ADJ
iiclr-18282	482	56	institution	institution	NOUN
iiclr-18282	482	57	as	as	SCONJ
iiclr-18282	482	58	is	be	AUX
iiclr-18282	482	59	necessary	necessary	ADJ
iiclr-18282	482	60	to	to	PART
iiclr-18282	482	61	determine	determine	VERB
iiclr-18282	482	62	which	which	DET
iiclr-18282	482	63	(	(	PUNCT
iiclr-18282	482	64	if	if	SCONJ
iiclr-18282	482	65	any	any	PRON
iiclr-18282	482	66	)	)	PUNCT
iiclr-18282	482	67	of	of	ADP
iiclr-18282	482	68	such	such	ADJ
iiclr-18282	482	69	accounts	account	NOUN
iiclr-18282	482	70	are	be	AUX
iiclr-18282	482	71	united	united	PROPN
iiclr-18282	482	72	states	states	PROPN
iiclr-18282	482	73	accounts	account	NOUN
iiclr-18282	482	74	,	,	PUNCT
iiclr-18282	482	75	to	to	PART
iiclr-18282	482	76	comply	comply	VERB
iiclr-18282	482	77	with	with	ADP
iiclr-18282	482	78	such	such	ADJ
iiclr-18282	482	79	verification	verification	NOUN
iiclr-18282	482	80	and	and	CCONJ
iiclr-18282	482	81	due	due	ADJ
iiclr-18282	482	82	diligence	diligence	NOUN
iiclr-18282	482	83	procedures	procedure	NOUN
iiclr-18282	482	84	as	as	SCONJ
iiclr-18282	482	85	the	the	DET
iiclr-18282	482	86	secretary	secretary	NOUN
iiclr-18282	482	87	may	may	AUX
iiclr-18282	482	88	require	require	VERB
iiclr-18282	482	89	with	with	ADP
iiclr-18282	482	90	respect	respect	NOUN
iiclr-18282	482	91	to	to	ADP
iiclr-18282	482	92	the	the	DET
iiclr-18282	482	93	identification	identification	NOUN
iiclr-18282	482	94	of	of	ADP
iiclr-18282	482	95	united	united	PROPN
iiclr-18282	482	96	states	states	PROPN
iiclr-18282	482	97	accounts	account	VERB
iiclr-18282	482	98	.	.	PUNCT
iiclr-18282	482	99	.	.	PUNCT
iiclr-18282	482	100	.	.	PUNCT
iiclr-18282	483	1	[	[	X
iiclr-18282	483	2	and	and	CCONJ
iiclr-18282	483	3	]	]	PUNCT
iiclr-18282	483	4	to	to	PART
iiclr-18282	483	5	comply	comply	VERB
iiclr-18282	483	6	with	with	ADP
iiclr-18282	483	7	requests	request	NOUN
iiclr-18282	483	8	by	by	ADP
iiclr-18282	483	9	the	the	DET
iiclr-18282	483	10	secretary	secretary	NOUN
iiclr-18282	483	11	for	for	ADP
iiclr-18282	483	12	additional	additional	ADJ
iiclr-18282	483	13	information	information	NOUN
iiclr-18282	483	14	with	with	ADP
iiclr-18282	483	15	respect	respect	NOUN
iiclr-18282	483	16	to	to	ADP
iiclr-18282	483	17	any	any	DET
iiclr-18282	483	18	united	united	PROPN
iiclr-18282	483	19	states	states	PROPN
iiclr-18282	483	20	account	account	NOUN
iiclr-18282	483	21	maintained	maintain	VERB
iiclr-18282	483	22	by	by	ADP
iiclr-18282	483	23	such	such	ADJ
iiclr-18282	483	24	institution.173	institution.173	PROPN
iiclr-18282	483	25	“	"	PUNCT
iiclr-18282	483	26	united	united	PROPN
iiclr-18282	483	27	states	states	PROPN
iiclr-18282	483	28	accounts	account	NOUN
iiclr-18282	483	29	,	,	PUNCT
iiclr-18282	483	30	”	"	PUNCT
iiclr-18282	483	31	which	which	PRON
iiclr-18282	483	32	the	the	DET
iiclr-18282	483	33	reporting	reporting	NOUN
iiclr-18282	483	34	requirements	requirement	NOUN
iiclr-18282	483	35	seek	seek	VERB
iiclr-18282	483	36	to	to	PART
iiclr-18282	483	37	discover	discover	VERB
iiclr-18282	483	38	,	,	PUNCT
iiclr-18282	483	39	are	be	AUX
iiclr-18282	483	40	defined	define	VERB
iiclr-18282	483	41	as	as	ADP
iiclr-18282	483	42	“	"	PUNCT
iiclr-18282	483	43	any	any	DET
iiclr-18282	483	44	financial	financial	ADJ
iiclr-18282	483	45	account	account	NOUN
iiclr-18282	483	46	which	which	PRON
iiclr-18282	483	47	is	be	AUX
iiclr-18282	483	48	held	hold	VERB
iiclr-18282	483	49	by	by	ADP
iiclr-18282	483	50	one	one	NUM
iiclr-18282	483	51	or	or	CCONJ
iiclr-18282	483	52	more	more	ADV
iiclr-18282	483	53	specified	specified	ADJ
iiclr-18282	483	54	united	united	PROPN
iiclr-18282	483	55	states	states	PROPN
iiclr-18282	483	56	persons	person	NOUN
iiclr-18282	483	57	or	or	CCONJ
iiclr-18282	483	58	united	united	PROPN
iiclr-18282	483	59	states	states	PROPN
iiclr-18282	483	60	owned	own	VERB
iiclr-18282	483	61	foreign	foreign	ADJ
iiclr-18282	483	62	entities	entity	NOUN
iiclr-18282	483	63	.	.	PUNCT
iiclr-18282	484	1	”174	”174	X
iiclr-18282	484	2	if	if	SCONJ
iiclr-18282	484	3	an	an	DET
iiclr-18282	484	4	entity	entity	NOUN
iiclr-18282	484	5	makes	make	VERB
iiclr-18282	484	6	a	a	DET
iiclr-18282	484	7	reporting	reporting	NOUN
iiclr-18282	484	8	agreement	agreement	NOUN
iiclr-18282	484	9	with	with	ADP
iiclr-18282	484	10	the	the	DET
iiclr-18282	484	11	irs	irs	PROPN
iiclr-18282	484	12	under	under	ADP
iiclr-18282	484	13	subsection	subsection	NOUN
iiclr-18282	484	14	(	(	PUNCT
iiclr-18282	484	15	b	b	NOUN
iiclr-18282	484	16	)	)	PUNCT
iiclr-18282	484	17	as	as	SCONJ
iiclr-18282	484	18	outlined	outline	VERB
iiclr-18282	484	19	above	above	ADV
iiclr-18282	484	20	,	,	PUNCT
iiclr-18282	484	21	it	it	PRON
iiclr-18282	484	22	will	will	AUX
iiclr-18282	484	23	be	be	AUX
iiclr-18282	484	24	required	require	VERB
iiclr-18282	484	25	to	to	PART
iiclr-18282	484	26	institute	institute	VERB
iiclr-18282	484	27	a	a	DET
iiclr-18282	484	28	system	system	NOUN
iiclr-18282	484	29	that	that	PRON
iiclr-18282	484	30	will	will	AUX
iiclr-18282	484	31	allow	allow	VERB
iiclr-18282	484	32	it	it	PRON
iiclr-18282	484	33	to	to	PART
iiclr-18282	484	34	separate	separate	VERB
iiclr-18282	484	35	its	its	PRON
iiclr-18282	484	36	clients	client	NOUN
iiclr-18282	484	37	based	base	VERB
iiclr-18282	484	38	on	on	ADP
iiclr-18282	484	39	us	we	PRON
iiclr-18282	484	40	and	and	CCONJ
iiclr-18282	484	41	non	non	ADJ
iiclr-18282	484	42	-	-	ADJ
iiclr-18282	484	43	us	we	PRON
iiclr-18282	484	44	citizenship.175	citizenship.175	PROPN
iiclr-18282	484	45	for	for	ADP
iiclr-18282	484	46	all	all	PRON
iiclr-18282	484	47	us	us	PROPN
iiclr-18282	484	48	accountholders	accountholder	NOUN
iiclr-18282	484	49	,	,	PUNCT
iiclr-18282	484	50	the	the	DET
iiclr-18282	484	51	financial	financial	ADJ
iiclr-18282	484	52	institution	institution	NOUN
iiclr-18282	484	53	will	will	AUX
iiclr-18282	484	54	have	have	VERB
iiclr-18282	484	55	to	to	PART
iiclr-18282	484	56	report	report	VERB
iiclr-18282	484	57	the	the	DET
iiclr-18282	484	58	following	follow	VERB
iiclr-18282	484	59	information	information	NOUN
iiclr-18282	484	60	:	:	PUNCT
iiclr-18282	484	61	the	the	DET
iiclr-18282	484	62	name	name	NOUN
iiclr-18282	484	63	,	,	PUNCT
iiclr-18282	484	64	address	address	NOUN
iiclr-18282	484	65	,	,	PUNCT
iiclr-18282	484	66	and	and	CCONJ
iiclr-18282	484	67	tin	tin	NOUN
iiclr-18282	484	68	[	[	X
iiclr-18282	484	69	taxpayer	taxpayer	NOUN
iiclr-18282	484	70	identification	identification	NOUN
iiclr-18282	484	71	number	number	NOUN
iiclr-18282	484	72	]	]	PUNCT
iiclr-18282	484	73	of	of	ADP
iiclr-18282	484	74	each	each	DET
iiclr-18282	484	75	account	account	NOUN
iiclr-18282	484	76	holder	holder	NOUN
iiclr-18282	484	77	which	which	PRON
iiclr-18282	484	78	is	be	AUX
iiclr-18282	484	79	a	a	DET
iiclr-18282	484	80	specified	specify	VERB
iiclr-18282	484	81	united	united	PROPN
iiclr-18282	484	82	states	states	PROPN
iiclr-18282	484	83	person	person	NOUN
iiclr-18282	484	84	and	and	CCONJ
iiclr-18282	484	85	,	,	PUNCT
iiclr-18282	484	86	in	in	ADP
iiclr-18282	484	87	the	the	DET
iiclr-18282	484	88	case	case	NOUN
iiclr-18282	484	89	of	of	ADP
iiclr-18282	484	90	any	any	DET
iiclr-18282	484	91	account	account	NOUN
iiclr-18282	484	92	holder	holder	NOUN
iiclr-18282	484	93	which	which	PRON
iiclr-18282	484	94	is	be	AUX
iiclr-18282	484	95	a	a	DET
iiclr-18282	484	96	united	united	PROPN
iiclr-18282	484	97	states	state	NOUN
iiclr-18282	484	98	owned	own	VERB
iiclr-18282	484	99	foreign	foreign	ADJ
iiclr-18282	484	100	entity	entity	NOUN
iiclr-18282	484	101	,	,	PUNCT
iiclr-18282	484	102	the	the	DET
iiclr-18282	484	103	name	name	NOUN
iiclr-18282	484	104	,	,	PUNCT
iiclr-18282	484	105	address	address	NOUN
iiclr-18282	484	106	,	,	PUNCT
iiclr-18282	484	107	and	and	CCONJ
iiclr-18282	484	108	tin	tin	NOUN
iiclr-18282	484	109	of	of	ADP
iiclr-18282	484	110	each	each	DET
iiclr-18282	484	111	substantial	substantial	ADJ
iiclr-18282	484	112	united	united	PROPN
iiclr-18282	484	113	states	states	PROPN
iiclr-18282	484	114	owner	owner	NOUN
iiclr-18282	484	115	of	of	ADP
iiclr-18282	484	116	such	such	ADJ
iiclr-18282	484	117	entity	entity	NOUN
iiclr-18282	484	118	;	;	PUNCT
iiclr-18282	484	119	the	the	DET
iiclr-18282	484	120	account	account	NOUN
iiclr-18282	484	121	number	number	NOUN
iiclr-18282	484	122	;	;	PUNCT
iiclr-18282	484	123	the	the	DET
iiclr-18282	484	124	account	account	NOUN
iiclr-18282	484	125	balance	balance	NOUN
iiclr-18282	484	126	or	or	CCONJ
iiclr-18282	484	127	value	value	NOUN
iiclr-18282	484	128	;	;	PUNCT
iiclr-18282	484	129	and	and	CCONJ
iiclr-18282	484	130	except	except	SCONJ
iiclr-18282	484	131	to	to	ADP
iiclr-18282	484	132	the	the	DET
iiclr-18282	484	133	extent	extent	NOUN
iiclr-18282	484	134	provided	provide	VERB
iiclr-18282	484	135	by	by	ADP
iiclr-18282	484	136	the	the	DET
iiclr-18282	484	137	secretary	secretary	NOUN
iiclr-18282	484	138	,	,	PUNCT
iiclr-18282	484	139	the	the	DET
iiclr-18282	484	140	gross	gross	ADJ
iiclr-18282	484	141	receipts	receipt	NOUN
iiclr-18282	484	142	and	and	CCONJ
iiclr-18282	484	143	gross	gross	ADJ
iiclr-18282	484	144	withdrawals	withdrawal	NOUN
iiclr-18282	484	145	or	or	CCONJ
iiclr-18282	484	146	payments	payment	NOUN
iiclr-18282	484	147	from	from	ADP
iiclr-18282	484	148	the	the	DET
iiclr-18282	484	149	account.176	account.176	NOUN
iiclr-18282	484	150	to	to	PART
iiclr-18282	484	151	implement	implement	VERB
iiclr-18282	484	152	the	the	DET
iiclr-18282	484	153	type	type	NOUN
iiclr-18282	484	154	of	of	ADP
iiclr-18282	484	155	recording	recording	NOUN
iiclr-18282	484	156	required	require	VERB
iiclr-18282	484	157	by	by	ADP
iiclr-18282	484	158	the	the	DET
iiclr-18282	484	159	fatca	fatca	ADJ
iiclr-18282	484	160	provisions	provision	NOUN
iiclr-18282	484	161	,	,	PUNCT
iiclr-18282	484	162	most	most	ADJ
iiclr-18282	484	163	financial	financial	ADJ
iiclr-18282	484	164	institutions	institution	NOUN
iiclr-18282	484	165	are	be	AUX
iiclr-18282	484	166	projecting	project	VERB
iiclr-18282	484	167	a	a	DET
iiclr-18282	484	168	large	large	ADJ
iiclr-18282	484	169	cost	cost	NOUN
iiclr-18282	484	170	increase177	increase177	PROPN
iiclr-18282	484	171	which	which	PRON
iiclr-18282	484	172	will	will	AUX
iiclr-18282	484	173	most	most	ADV
iiclr-18282	484	174	likely	likely	ADV
iiclr-18282	484	175	be	be	AUX
iiclr-18282	484	176	passed	pass	VERB
iiclr-18282	484	177	on	on	ADP
iiclr-18282	484	178	to	to	ADP
iiclr-18282	484	179	their	their	PRON
iiclr-18282	484	180	customers.178	customers.178	PROPN
iiclr-18282	484	181	172	172	NUM
iiclr-18282	484	182	.	.	NOUN
iiclr-18282	484	183	26	26	NUM
iiclr-18282	484	184	u.s.c	u.s.c	NOUN
iiclr-18282	484	185	.	.	PUNCT
iiclr-18282	485	1	§	§	PROPN
iiclr-18282	485	2	1471	1471	NUM
iiclr-18282	485	3	.	.	PUNCT
iiclr-18282	486	1	173	173	NUM
iiclr-18282	486	2	.	.	NOUN
iiclr-18282	486	3	26	26	NUM
iiclr-18282	486	4	u.s.c	u.s.c	NOUN
iiclr-18282	486	5	.	.	PUNCT
iiclr-18282	487	1	§	§	PROPN
iiclr-18282	487	2	1471(b	1471(b	NUM
iiclr-18282	487	3	)	)	PUNCT
iiclr-18282	487	4	.	.	PUNCT
iiclr-18282	488	1	174	174	NUM
iiclr-18282	488	2	.	.	PUNCT
iiclr-18282	489	1	26	26	NUM
iiclr-18282	489	2	u.s.c	u.s.c	NOUN
iiclr-18282	489	3	.	.	PUNCT
iiclr-18282	490	1	§	§	PROPN
iiclr-18282	490	2	1471(d	1471(d	NUM
iiclr-18282	490	3	)	)	PUNCT
iiclr-18282	490	4	.	.	PUNCT
iiclr-18282	491	1	175	175	NUM
iiclr-18282	491	2	.	.	X
iiclr-18282	491	3	26	26	NUM
iiclr-18282	491	4	u.s.c	u.s.c	NOUN
iiclr-18282	491	5	.	.	PUNCT
iiclr-18282	492	1	§	§	PROPN
iiclr-18282	492	2	1471(c	1471(c	NUM
iiclr-18282	492	3	)	)	PUNCT
iiclr-18282	492	4	.	.	PUNCT
iiclr-18282	493	1	176	176	NUM
iiclr-18282	493	2	.	.	PUNCT
iiclr-18282	494	1	i	i	PRON
iiclr-18282	494	2	d.	d.	PROPN
iiclr-18282	494	3	(	(	PUNCT
iiclr-18282	494	4	alteration	alteration	NOUN
iiclr-18282	494	5	added	add	VERB
iiclr-18282	494	6	)	)	PUNCT
iiclr-18282	494	7	.	.	PUNCT
iiclr-18282	495	1	177	177	NUM
iiclr-18282	495	2	.	.	PUNCT
iiclr-18282	496	1	supra	supra	PROPN
iiclr-18282	496	2	note	note	PROPN
iiclr-18282	496	3	139	139	NUM
iiclr-18282	496	4	and	and	CCONJ
iiclr-18282	496	5	accompanying	accompany	VERB
iiclr-18282	496	6	text	text	NOUN
iiclr-18282	496	7	.	.	PUNCT
iiclr-18282	497	1	178	178	NUM
iiclr-18282	497	2	.	.	PUNCT
iiclr-18282	498	1	see	see	VERB
iiclr-18282	498	2	supra	supra	PROPN
iiclr-18282	498	3	note	note	PROPN
iiclr-18282	498	4	139	139	NUM
iiclr-18282	498	5	and	and	CCONJ
iiclr-18282	498	6	accompanying	accompany	VERB
iiclr-18282	498	7	text	text	NOUN
iiclr-18282	498	8	;	;	PUNCT
iiclr-18282	498	9	david	david	PROPN
iiclr-18282	498	10	jolly	jolly	PROPN
iiclr-18282	498	11	&	&	CCONJ
iiclr-18282	498	12	brian	brian	PROPN
iiclr-18282	498	13	knowlton	knowlton	PROPN
iiclr-18282	498	14	,	,	PUNCT
iiclr-18282	498	15	law	law	NOUN
iiclr-18282	498	16	to	to	ADP
iiclr-18282	498	17	748	748	NUM
iiclr-18282	498	18	ind	ind	NOUN
iiclr-18282	498	19	.	.	PUNCT
iiclr-18282	499	1	int’l	int’l	NUM
iiclr-18282	499	2	&	&	CCONJ
iiclr-18282	499	3	comp	comp	PROPN
iiclr-18282	499	4	.	.	PUNCT
iiclr-18282	500	1	l.	l.	PROPN
iiclr-18282	500	2	rev	rev	PROPN
iiclr-18282	500	3	.	.	PUNCT
iiclr-18282	501	1	[	[	X
iiclr-18282	501	2	vol	vol	NOUN
iiclr-18282	501	3	.	.	PUNCT
iiclr-18282	502	1	24:3	24:3	NUM
iiclr-18282	502	2	in	in	ADP
iiclr-18282	502	3	addition	addition	NOUN
iiclr-18282	502	4	to	to	ADP
iiclr-18282	502	5	the	the	DET
iiclr-18282	502	6	costs	cost	NOUN
iiclr-18282	502	7	of	of	ADP
iiclr-18282	502	8	complying	comply	VERB
iiclr-18282	502	9	with	with	ADP
iiclr-18282	502	10	the	the	DET
iiclr-18282	502	11	disclosure	disclosure	NOUN
iiclr-18282	502	12	requirements	requirement	NOUN
iiclr-18282	502	13	,	,	PUNCT
iiclr-18282	502	14	there	there	PRON
iiclr-18282	502	15	is	be	VERB
iiclr-18282	502	16	the	the	DET
iiclr-18282	502	17	potential	potential	NOUN
iiclr-18282	502	18	for	for	SCONJ
iiclr-18282	502	19	foreign	foreign	ADJ
iiclr-18282	502	20	entities	entity	NOUN
iiclr-18282	502	21	to	to	PART
iiclr-18282	502	22	be	be	AUX
iiclr-18282	502	23	subjected	subject	VERB
iiclr-18282	502	24	to	to	ADP
iiclr-18282	502	25	potential	potential	ADJ
iiclr-18282	502	26	lawsuits	lawsuit	NOUN
iiclr-18282	502	27	and	and	CCONJ
iiclr-18282	502	28	fines.179	fines.179	VERB
iiclr-18282	502	29	one	one	NUM
iiclr-18282	502	30	thing	thing	NOUN
iiclr-18282	502	31	to	to	PART
iiclr-18282	502	32	keep	keep	VERB
iiclr-18282	502	33	in	in	ADP
iiclr-18282	502	34	mind	mind	NOUN
iiclr-18282	502	35	with	with	ADP
iiclr-18282	502	36	these	these	DET
iiclr-18282	502	37	fatca	fatca	ADJ
iiclr-18282	502	38	statutes	statute	NOUN
iiclr-18282	502	39	is	be	AUX
iiclr-18282	502	40	that	that	SCONJ
iiclr-18282	502	41	they	they	PRON
iiclr-18282	502	42	are	be	AUX
iiclr-18282	502	43	us	we	PRON
iiclr-18282	502	44	domestic	domestic	ADJ
iiclr-18282	502	45	laws	law	NOUN
iiclr-18282	502	46	which	which	PRON
iiclr-18282	502	47	attempt	attempt	VERB
iiclr-18282	502	48	to	to	PART
iiclr-18282	502	49	bind	bind	VERB
iiclr-18282	502	50	foreign	foreign	ADJ
iiclr-18282	502	51	entities	entity	NOUN
iiclr-18282	502	52	who	who	PRON
iiclr-18282	502	53	engage	engage	VERB
iiclr-18282	502	54	in	in	ADP
iiclr-18282	502	55	business	business	NOUN
iiclr-18282	502	56	within	within	ADP
iiclr-18282	502	57	the	the	DET
iiclr-18282	502	58	united	united	PROPN
iiclr-18282	502	59	states.180	states.180	PROPN
iiclr-18282	502	60	because	because	SCONJ
iiclr-18282	502	61	this	this	PRON
iiclr-18282	502	62	applies	apply	VERB
iiclr-18282	502	63	to	to	ADP
iiclr-18282	502	64	foreign	foreign	ADJ
iiclr-18282	502	65	entities	entity	NOUN
iiclr-18282	502	66	,	,	PUNCT
iiclr-18282	502	67	the	the	DET
iiclr-18282	502	68	drafters	drafter	NOUN
iiclr-18282	502	69	included	include	VERB
iiclr-18282	502	70	section	section	NOUN
iiclr-18282	502	71	1471(b)(1)(f	1471(b)(1)(f	NUM
iiclr-18282	502	72	)	)	PUNCT
iiclr-18282	502	73	to	to	PART
iiclr-18282	502	74	provide	provide	VERB
iiclr-18282	502	75	that	that	SCONJ
iiclr-18282	502	76	in	in	ADP
iiclr-18282	502	77	regards	regard	NOUN
iiclr-18282	502	78	to	to	ADP
iiclr-18282	502	79	a	a	DET
iiclr-18282	502	80	financial	financial	ADJ
iiclr-18282	502	81	institution	institution	NOUN
iiclr-18282	502	82	:	:	PUNCT
iiclr-18282	503	1	[	[	X
iiclr-18282	503	2	a]ny	a]ny	X
iiclr-18282	503	3	case	case	NOUN
iiclr-18282	503	4	in	in	ADP
iiclr-18282	503	5	which	which	PRON
iiclr-18282	503	6	any	any	DET
iiclr-18282	503	7	foreign	foreign	ADJ
iiclr-18282	503	8	law	law	NOUN
iiclr-18282	503	9	would	would	AUX
iiclr-18282	503	10	.	.	PUNCT
iiclr-18282	503	11	.	.	PUNCT
iiclr-18282	503	12	.	.	PUNCT
iiclr-18282	504	1	prevent	prevent	VERB
iiclr-18282	504	2	the	the	DET
iiclr-18282	504	3	reporting	reporting	NOUN
iiclr-18282	504	4	of	of	ADP
iiclr-18282	504	5	any	any	DET
iiclr-18282	504	6	information	information	NOUN
iiclr-18282	504	7	referred	refer	VERB
iiclr-18282	504	8	to	to	ADP
iiclr-18282	504	9	in	in	ADP
iiclr-18282	504	10	this	this	DET
iiclr-18282	504	11	subsection	subsection	NOUN
iiclr-18282	504	12	or	or	CCONJ
iiclr-18282	504	13	subsection	subsection	NOUN
iiclr-18282	504	14	(	(	PUNCT
iiclr-18282	504	15	c	c	NOUN
iiclr-18282	504	16	)	)	PUNCT
iiclr-18282	504	17	with	with	ADP
iiclr-18282	504	18	respect	respect	NOUN
iiclr-18282	504	19	to	to	ADP
iiclr-18282	504	20	any	any	DET
iiclr-18282	504	21	united	united	PROPN
iiclr-18282	504	22	states	states	PROPN
iiclr-18282	504	23	account	account	NOUN
iiclr-18282	504	24	maintained	maintain	VERB
iiclr-18282	504	25	by	by	ADP
iiclr-18282	504	26	such	such	ADJ
iiclr-18282	504	27	institution	institution	NOUN
iiclr-18282	504	28	:	:	PUNCT
iiclr-18282	504	29	to	to	PART
iiclr-18282	504	30	attempt	attempt	VERB
iiclr-18282	504	31	to	to	PART
iiclr-18282	504	32	obtain	obtain	VERB
iiclr-18282	504	33	a	a	DET
iiclr-18282	504	34	valid	valid	ADJ
iiclr-18282	504	35	and	and	CCONJ
iiclr-18282	504	36	effective	effective	ADJ
iiclr-18282	504	37	waiver	waiver	NOUN
iiclr-18282	504	38	of	of	ADP
iiclr-18282	504	39	such	such	ADJ
iiclr-18282	504	40	law	law	NOUN
iiclr-18282	504	41	from	from	ADP
iiclr-18282	504	42	each	each	DET
iiclr-18282	504	43	holder	holder	NOUN
iiclr-18282	504	44	of	of	ADP
iiclr-18282	504	45	such	such	ADJ
iiclr-18282	504	46	account	account	NOUN
iiclr-18282	504	47	,	,	PUNCT
iiclr-18282	504	48	and	and	CCONJ
iiclr-18282	504	49	if	if	SCONJ
iiclr-18282	504	50	a	a	DET
iiclr-18282	504	51	waiver	waiver	NOUN
iiclr-18282	504	52	.	.	PUNCT
iiclr-18282	504	53	.	.	PUNCT
iiclr-18282	505	1	.	.	PUNCT
iiclr-18282	506	1	is	be	AUX
iiclr-18282	506	2	not	not	PART
iiclr-18282	506	3	obtained	obtain	VERB
iiclr-18282	506	4	from	from	ADP
iiclr-18282	506	5	each	each	DET
iiclr-18282	506	6	such	such	ADJ
iiclr-18282	506	7	holder	holder	NOUN
iiclr-18282	506	8	within	within	ADP
iiclr-18282	506	9	a	a	DET
iiclr-18282	506	10	reasonable	reasonable	ADJ
iiclr-18282	506	11	period	period	NOUN
iiclr-18282	506	12	of	of	ADP
iiclr-18282	506	13	time	time	NOUN
iiclr-18282	506	14	,	,	PUNCT
iiclr-18282	506	15	to	to	PART
iiclr-18282	506	16	close	close	VERB
iiclr-18282	506	17	such	such	ADJ
iiclr-18282	506	18	account.181	account.181	ADP
iiclr-18282	506	19	designed	design	VERB
iiclr-18282	506	20	to	to	PART
iiclr-18282	506	21	tackle	tackle	VERB
iiclr-18282	506	22	banking	banking	NOUN
iiclr-18282	506	23	secrecy	secrecy	NOUN
iiclr-18282	506	24	laws	law	NOUN
iiclr-18282	506	25	head	head	NOUN
iiclr-18282	506	26	-	-	PUNCT
iiclr-18282	506	27	on,182	on,182	NOUN
iiclr-18282	506	28	this	this	DET
iiclr-18282	506	29	provision	provision	NOUN
iiclr-18282	506	30	allows	allow	VERB
iiclr-18282	506	31	entities	entity	NOUN
iiclr-18282	506	32	that	that	PRON
iiclr-18282	506	33	enter	enter	VERB
iiclr-18282	506	34	into	into	ADP
iiclr-18282	506	35	disclosure	disclosure	NOUN
iiclr-18282	506	36	agreements	agreement	NOUN
iiclr-18282	506	37	to	to	PART
iiclr-18282	506	38	circumvent	circumvent	VERB
iiclr-18282	506	39	their	their	PRON
iiclr-18282	506	40	domestic	domestic	ADJ
iiclr-18282	506	41	laws.183	laws.183	NOUN
iiclr-18282	506	42	while	while	SCONJ
iiclr-18282	506	43	the	the	DET
iiclr-18282	506	44	united	united	PROPN
iiclr-18282	506	45	states	states	PROPN
iiclr-18282	506	46	may	may	AUX
iiclr-18282	506	47	not	not	PART
iiclr-18282	506	48	favor	favor	VERB
iiclr-18282	506	49	the	the	DET
iiclr-18282	506	50	banking	banking	NOUN
iiclr-18282	506	51	secrecy	secrecy	NOUN
iiclr-18282	506	52	laws	law	NOUN
iiclr-18282	506	53	of	of	ADP
iiclr-18282	506	54	foreign	foreign	ADJ
iiclr-18282	506	55	nations	nation	NOUN
iiclr-18282	506	56	,	,	PUNCT
iiclr-18282	506	57	they	they	PRON
iiclr-18282	506	58	are	be	AUX
iiclr-18282	506	59	still	still	ADV
iiclr-18282	506	60	the	the	DET
iiclr-18282	506	61	laws	law	NOUN
iiclr-18282	506	62	of	of	ADP
iiclr-18282	506	63	those	those	DET
iiclr-18282	506	64	foreign	foreign	ADJ
iiclr-18282	506	65	nations	nation	NOUN
iiclr-18282	506	66	,	,	PUNCT
iiclr-18282	506	67	and	and	CCONJ
iiclr-18282	506	68	asking	ask	VERB
iiclr-18282	506	69	an	an	DET
iiclr-18282	506	70	entity	entity	NOUN
iiclr-18282	506	71	to	to	PART
iiclr-18282	506	72	violate	violate	VERB
iiclr-18282	506	73	its	its	PRON
iiclr-18282	506	74	domestic	domestic	ADJ
iiclr-18282	506	75	laws	law	NOUN
iiclr-18282	506	76	for	for	ADP
iiclr-18282	506	77	the	the	DET
iiclr-18282	506	78	sake	sake	NOUN
iiclr-18282	506	79	of	of	ADP
iiclr-18282	506	80	an	an	DET
iiclr-18282	506	81	agreement	agreement	NOUN
iiclr-18282	506	82	with	with	ADP
iiclr-18282	506	83	a	a	DET
iiclr-18282	506	84	foreign	foreign	ADJ
iiclr-18282	506	85	government	government	NOUN
iiclr-18282	506	86	is	be	AUX
iiclr-18282	506	87	a	a	DET
iiclr-18282	506	88	highly	highly	ADV
iiclr-18282	506	89	questionable	questionable	ADJ
iiclr-18282	506	90	practice	practice	NOUN
iiclr-18282	506	91	.	.	PUNCT
iiclr-18282	507	1	for	for	ADP
iiclr-18282	507	2	swiss	swiss	ADJ
iiclr-18282	507	3	banks	bank	NOUN
iiclr-18282	507	4	,	,	PUNCT
iiclr-18282	507	5	violations	violation	NOUN
iiclr-18282	507	6	of	of	ADP
iiclr-18282	507	7	banking	banking	NOUN
iiclr-18282	507	8	secrecy	secrecy	NOUN
iiclr-18282	507	9	laws	law	NOUN
iiclr-18282	507	10	have	have	AUX
iiclr-18282	507	11	led	lead	VERB
iiclr-18282	507	12	to	to	ADP
iiclr-18282	507	13	bankers	banker	NOUN
iiclr-18282	507	14	getting	get	VERB
iiclr-18282	507	15	their	their	PRON
iiclr-18282	507	16	licenses	license	NOUN
iiclr-18282	507	17	removed	remove	VERB
iiclr-18282	507	18	,	,	PUNCT
iiclr-18282	507	19	fines	fine	NOUN
iiclr-18282	507	20	,	,	PUNCT
iiclr-18282	507	21	and	and	CCONJ
iiclr-18282	507	22	even	even	ADV
iiclr-18282	507	23	imprisonment.184	imprisonment.184	VERB
iiclr-18282	507	24	with	with	ADP
iiclr-18282	507	25	the	the	DET
iiclr-18282	507	26	potential	potential	NOUN
iiclr-18282	507	27	for	for	ADP
iiclr-18282	507	28	negative	negative	ADJ
iiclr-18282	507	29	legal	legal	ADJ
iiclr-18282	507	30	effects	effect	NOUN
iiclr-18282	507	31	in	in	ADP
iiclr-18282	507	32	their	their	PRON
iiclr-18282	507	33	home	home	NOUN
iiclr-18282	507	34	countries,185	countries,185	NOUN
iiclr-18282	507	35	and	and	CCONJ
iiclr-18282	507	36	a	a	DET
iiclr-18282	507	37	large	large	ADJ
iiclr-18282	507	38	cost	cost	NOUN
iiclr-18282	507	39	with	with	ADP
iiclr-18282	507	40	complying	comply	VERB
iiclr-18282	507	41	,	,	PUNCT
iiclr-18282	507	42	the	the	DET
iiclr-18282	507	43	disclosure	disclosure	NOUN
iiclr-18282	507	44	agreements	agreement	NOUN
iiclr-18282	507	45	are	be	AUX
iiclr-18282	507	46	a	a	DET
iiclr-18282	507	47	strenuous	strenuous	ADJ
iiclr-18282	507	48	requirement	requirement	NOUN
iiclr-18282	507	49	upon	upon	SCONJ
iiclr-18282	507	50	foreign	foreign	ADJ
iiclr-18282	507	51	institutions	institution	NOUN
iiclr-18282	507	52	.	.	PUNCT
iiclr-18282	508	1	asking	ask	VERB
iiclr-18282	508	2	banks	bank	NOUN
iiclr-18282	508	3	as	as	ADV
iiclr-18282	508	4	large	large	ADJ
iiclr-18282	508	5	as	as	SCONJ
iiclr-18282	508	6	ubs	ubs	PROPN
iiclr-18282	508	7	to	to	PART
iiclr-18282	508	8	identify	identify	VERB
iiclr-18282	508	9	and	and	CCONJ
iiclr-18282	508	10	classify	classify	VERB
iiclr-18282	508	11	their	their	PRON
iiclr-18282	508	12	customers	customer	NOUN
iiclr-18282	508	13	based	base	VERB
iiclr-18282	508	14	on	on	ADP
iiclr-18282	508	15	us	we	PRON
iiclr-18282	508	16	citizenship	citizenship	NOUN
iiclr-18282	508	17	versus	versus	ADP
iiclr-18282	508	18	nonus	nonus	ADJ
iiclr-18282	508	19	citizenship	citizenship	NOUN
iiclr-18282	508	20	,	,	PUNCT
iiclr-18282	508	21	fatca	fatca	NOUN
iiclr-18282	508	22	is	be	AUX
iiclr-18282	508	23	quite	quite	DET
iiclr-18282	508	24	an	an	DET
iiclr-18282	508	25	imposition	imposition	NOUN
iiclr-18282	508	26	.	.	PUNCT
iiclr-18282	509	1	find	find	VERB
iiclr-18282	509	2	tax	tax	NOUN
iiclr-18282	509	3	evaders	evader	NOUN
iiclr-18282	509	4	denounced	denounce	VERB
iiclr-18282	509	5	,	,	PUNCT
iiclr-18282	509	6	n.y	n.y	PROPN
iiclr-18282	509	7	.	.	PROPN
iiclr-18282	509	8	times	times	PROPN
iiclr-18282	509	9	(	(	PUNCT
iiclr-18282	509	10	dec	dec	PROPN
iiclr-18282	509	11	.	.	PROPN
iiclr-18282	509	12	26	26	NUM
iiclr-18282	509	13	,	,	PUNCT
iiclr-18282	509	14	2011	2011	NUM
iiclr-18282	509	15	)	)	PUNCT
iiclr-18282	509	16	,	,	PUNCT
iiclr-18282	509	17	http://www.nytimes.com/2011/12/27/business/law-to-find-tax-evaders-denounced.html	http://www.nytimes.com/2011/12/27/business/law-to-find-tax-evaders-denounced.html	PROPN
iiclr-18282	509	18	,	,	PUNCT
iiclr-18282	509	19	archived	archive	VERB
iiclr-18282	509	20	at	at	ADP
iiclr-18282	509	21	http://perma.cc/h2xp-5ayj	http://perma.cc/h2xp-5ayj	PROPN
iiclr-18282	509	22	.	.	PUNCT
iiclr-18282	510	1	179	179	NUM
iiclr-18282	510	2	.	.	PUNCT
iiclr-18282	511	1	in	in	ADP
iiclr-18282	511	2	several	several	ADJ
iiclr-18282	511	3	of	of	ADP
iiclr-18282	511	4	these	these	DET
iiclr-18282	511	5	countries	country	NOUN
iiclr-18282	511	6	,	,	PUNCT
iiclr-18282	511	7	such	such	ADJ
iiclr-18282	511	8	as	as	ADP
iiclr-18282	511	9	switzerland	switzerland	PROPN
iiclr-18282	511	10	,	,	PUNCT
iiclr-18282	511	11	the	the	DET
iiclr-18282	511	12	domestic	domestic	ADJ
iiclr-18282	511	13	laws	law	NOUN
iiclr-18282	511	14	prevent	prevent	VERB
iiclr-18282	511	15	a	a	DET
iiclr-18282	511	16	bank	bank	NOUN
iiclr-18282	511	17	from	from	ADP
iiclr-18282	511	18	disclosing	disclose	VERB
iiclr-18282	511	19	customer	customer	NOUN
iiclr-18282	511	20	information	information	NOUN
iiclr-18282	511	21	,	,	PUNCT
iiclr-18282	511	22	and	and	CCONJ
iiclr-18282	511	23	could	could	AUX
iiclr-18282	511	24	lead	lead	VERB
iiclr-18282	511	25	to	to	ADP
iiclr-18282	511	26	criminal	criminal	ADJ
iiclr-18282	511	27	penalties	penalty	NOUN
iiclr-18282	511	28	within	within	ADP
iiclr-18282	511	29	switzerland	switzerland	PROPN
iiclr-18282	511	30	.	.	PUNCT
iiclr-18282	512	1	see	see	VERB
iiclr-18282	512	2	swiss	swiss	ADJ
iiclr-18282	512	3	banking	banking	NOUN
iiclr-18282	512	4	secrecy	secrecy	NOUN
iiclr-18282	512	5	:	:	PUNCT
iiclr-18282	512	6	do	do	AUX
iiclr-18282	512	7	n’t	not	PART
iiclr-18282	512	8	ask	ask	VERB
iiclr-18282	512	9	,	,	PUNCT
iiclr-18282	512	10	wo	will	AUX
iiclr-18282	512	11	n’t	not	PART
iiclr-18282	512	12	tell	tell	VERB
iiclr-18282	512	13	,	,	PUNCT
iiclr-18282	512	14	supra	supra	PROPN
iiclr-18282	512	15	note	note	NOUN
iiclr-18282	512	16	51	51	NUM
iiclr-18282	512	17	(	(	PUNCT
iiclr-18282	512	18	description	description	NOUN
iiclr-18282	512	19	of	of	ADP
iiclr-18282	512	20	the	the	DET
iiclr-18282	512	21	swiss	swiss	ADJ
iiclr-18282	512	22	banking	banking	NOUN
iiclr-18282	512	23	secrecy	secrecy	NOUN
iiclr-18282	512	24	laws	law	NOUN
iiclr-18282	512	25	)	)	PUNCT
iiclr-18282	512	26	.	.	PUNCT
iiclr-18282	513	1	180	180	NUM
iiclr-18282	513	2	.	.	NOUN
iiclr-18282	513	3	26	26	NUM
iiclr-18282	513	4	u.s.c	u.s.c	NOUN
iiclr-18282	513	5	.	.	PUNCT
iiclr-18282	514	1	§	§	VERB
iiclr-18282	514	2	1471	1471	NUM
iiclr-18282	514	3	.	.	PUNCT
iiclr-18282	515	1	181	181	NUM
iiclr-18282	515	2	.	.	PUNCT
iiclr-18282	516	1	i	i	PRON
iiclr-18282	516	2	d.	d.	PROPN
iiclr-18282	516	3	182	182	NUM
iiclr-18282	516	4	.	.	PUNCT
iiclr-18282	517	1	this	this	DET
iiclr-18282	517	2	provision	provision	NOUN
iiclr-18282	517	3	directly	directly	ADV
iiclr-18282	517	4	challenges	challenge	VERB
iiclr-18282	517	5	banking	bank	VERB
iiclr-18282	517	6	secrecy	secrecy	NOUN
iiclr-18282	517	7	laws	law	NOUN
iiclr-18282	517	8	in	in	ADP
iiclr-18282	517	9	other	other	ADJ
iiclr-18282	517	10	countries	country	NOUN
iiclr-18282	517	11	and	and	CCONJ
iiclr-18282	517	12	attempts	attempt	NOUN
iiclr-18282	517	13	to	to	PART
iiclr-18282	517	14	circumvent	circumvent	VERB
iiclr-18282	517	15	them	they	PRON
iiclr-18282	517	16	.	.	PUNCT
iiclr-18282	518	1	183	183	NUM
iiclr-18282	518	2	.	.	X
iiclr-18282	518	3	26	26	NUM
iiclr-18282	518	4	u.s.c	u.s.c	NOUN
iiclr-18282	518	5	.	.	PUNCT
iiclr-18282	519	1	§	§	VERB
iiclr-18282	519	2	1471	1471	NUM
iiclr-18282	519	3	.	.	PUNCT
iiclr-18282	520	1	184	184	NUM
iiclr-18282	520	2	.	.	PUNCT
iiclr-18282	521	1	federal	federal	ADJ
iiclr-18282	521	2	act	act	NOUN
iiclr-18282	521	3	on	on	ADP
iiclr-18282	521	4	banks	bank	NOUN
iiclr-18282	521	5	and	and	CCONJ
iiclr-18282	521	6	savings	saving	NOUN
iiclr-18282	521	7	banks	bank	NOUN
iiclr-18282	521	8	,	,	PUNCT
iiclr-18282	521	9	art	art	NOUN
iiclr-18282	521	10	.	.	PUNCT
iiclr-18282	522	1	47	47	NUM
iiclr-18282	522	2	,	,	PUNCT
iiclr-18282	522	3	sr	sr	PROPN
iiclr-18282	522	4	952	952	NUM
iiclr-18282	522	5	(	(	PUNCT
iiclr-18282	522	6	1934	1934	NUM
iiclr-18282	522	7	)	)	PUNCT
iiclr-18282	522	8	,	,	PUNCT
iiclr-18282	522	9	archived	archive	VERB
iiclr-18282	522	10	at	at	ADP
iiclr-18282	522	11	http://perma.cc/t6vu-k93h	http://perma.cc/t6vu-k93h	NOUN
iiclr-18282	522	12	.	.	PUNCT
iiclr-18282	523	1	185	185	NUM
iiclr-18282	523	2	.	.	PUNCT
iiclr-18282	524	1	these	these	DET
iiclr-18282	524	2	effects	effect	NOUN
iiclr-18282	524	3	include	include	VERB
iiclr-18282	524	4	penalties	penalty	NOUN
iiclr-18282	524	5	and	and	CCONJ
iiclr-18282	524	6	litigation	litigation	NOUN
iiclr-18282	524	7	associated	associate	VERB
iiclr-18282	524	8	with	with	ADP
iiclr-18282	524	9	violating	violate	VERB
iiclr-18282	524	10	domestic	domestic	ADJ
iiclr-18282	524	11	secrecy	secrecy	NOUN
iiclr-18282	524	12	laws	law	NOUN
iiclr-18282	524	13	.	.	PUNCT
iiclr-18282	525	1	i	i	PRON
iiclr-18282	525	2	d.	d.	PROPN
iiclr-18282	525	3	2014	2014	NUM
iiclr-18282	525	4	]	]	X
iiclr-18282	525	5	foreign	foreign	ADJ
iiclr-18282	525	6	account	account	NOUN
iiclr-18282	525	7	tax	tax	NOUN
iiclr-18282	525	8	compliance	compliance	NOUN
iiclr-18282	525	9	act	act	NOUN
iiclr-18282	525	10	749	749	NUM
iiclr-18282	525	11	4	4	NUM
iiclr-18282	525	12	.	.	PUNCT
iiclr-18282	525	13	passthru	passthru	NOUN
iiclr-18282	525	14	payments	payment	NOUN
iiclr-18282	525	15	perhaps	perhaps	ADV
iiclr-18282	525	16	the	the	DET
iiclr-18282	525	17	most	most	ADV
iiclr-18282	525	18	controversial	controversial	ADJ
iiclr-18282	525	19	aspect	aspect	NOUN
iiclr-18282	525	20	of	of	ADP
iiclr-18282	525	21	the	the	DET
iiclr-18282	525	22	fatca	fatca	ADJ
iiclr-18282	525	23	reporting	reporting	NOUN
iiclr-18282	525	24	requirements	requirement	NOUN
iiclr-18282	525	25	is	be	AUX
iiclr-18282	525	26	in	in	ADP
iiclr-18282	525	27	regards	regard	NOUN
iiclr-18282	525	28	to	to	ADP
iiclr-18282	525	29	“	"	PUNCT
iiclr-18282	525	30	passthru	passthru	NOUN
iiclr-18282	525	31	payments	payment	NOUN
iiclr-18282	525	32	.	.	PUNCT
iiclr-18282	526	1	”186	”186	VERB
iiclr-18282	526	2	“	"	PUNCT
iiclr-18282	526	3	passthru	passthru	NOUN
iiclr-18282	526	4	payments	payment	NOUN
iiclr-18282	526	5	”	"	PUNCT
iiclr-18282	526	6	are	be	AUX
iiclr-18282	526	7	defined	define	VERB
iiclr-18282	526	8	as	as	ADP
iiclr-18282	526	9	“	"	PUNCT
iiclr-18282	526	10	any	any	DET
iiclr-18282	526	11	withholdable	withholdable	ADJ
iiclr-18282	526	12	payment	payment	NOUN
iiclr-18282	526	13	or	or	CCONJ
iiclr-18282	526	14	other	other	ADJ
iiclr-18282	526	15	payment	payment	NOUN
iiclr-18282	526	16	to	to	ADP
iiclr-18282	526	17	the	the	DET
iiclr-18282	526	18	extent	extent	NOUN
iiclr-18282	526	19	attributable	attributable	ADJ
iiclr-18282	526	20	to	to	ADP
iiclr-18282	526	21	a	a	DET
iiclr-18282	526	22	withholdable	withholdable	NOUN
iiclr-18282	526	23	payment”187	payment”187	NOUN
iiclr-18282	526	24	and	and	CCONJ
iiclr-18282	526	25	are	be	AUX
iiclr-18282	526	26	utilized	utilize	VERB
iiclr-18282	526	27	within	within	ADP
iiclr-18282	526	28	the	the	DET
iiclr-18282	526	29	structure	structure	NOUN
iiclr-18282	526	30	of	of	ADP
iiclr-18282	526	31	the	the	DET
iiclr-18282	526	32	regulations	regulation	NOUN
iiclr-18282	526	33	as	as	ADP
iiclr-18282	526	34	a	a	DET
iiclr-18282	526	35	stop	stop	NOUN
iiclr-18282	526	36	-	-	PUNCT
iiclr-18282	526	37	gap	gap	NOUN
iiclr-18282	526	38	prevention	prevention	NOUN
iiclr-18282	526	39	against	against	ADP
iiclr-18282	526	40	one	one	NUM
iiclr-18282	526	41	of	of	ADP
iiclr-18282	526	42	the	the	DET
iiclr-18282	526	43	more	more	ADV
iiclr-18282	526	44	obvious	obvious	ADJ
iiclr-18282	526	45	loopholes.188	loopholes.188	NOUN
iiclr-18282	526	46	under	under	ADP
iiclr-18282	526	47	section	section	NOUN
iiclr-18282	526	48	1471(b)(1)(d	1471(b)(1)(d	NUM
iiclr-18282	526	49	)	)	PUNCT
iiclr-18282	526	50	,	,	PUNCT
iiclr-18282	526	51	a	a	DET
iiclr-18282	526	52	foreign	foreign	ADJ
iiclr-18282	526	53	financial	financial	ADJ
iiclr-18282	526	54	institution	institution	NOUN
iiclr-18282	526	55	that	that	PRON
iiclr-18282	526	56	enters	enter	VERB
iiclr-18282	526	57	into	into	ADP
iiclr-18282	526	58	a	a	DET
iiclr-18282	526	59	reporting	reporting	NOUN
iiclr-18282	526	60	agreement	agreement	NOUN
iiclr-18282	526	61	with	with	ADP
iiclr-18282	526	62	the	the	DET
iiclr-18282	526	63	irs	irs	PROPN
iiclr-18282	526	64	must	must	AUX
iiclr-18282	526	65	also	also	ADV
iiclr-18282	526	66	deduct	deduct	VERB
iiclr-18282	526	67	and	and	CCONJ
iiclr-18282	526	68	withhold	withhold	VERB
iiclr-18282	526	69	a	a	DET
iiclr-18282	526	70	30	30	NUM
iiclr-18282	526	71	percent	percent	NOUN
iiclr-18282	526	72	tax	tax	NOUN
iiclr-18282	526	73	on	on	ADP
iiclr-18282	526	74	any	any	DET
iiclr-18282	526	75	“	"	PUNCT
iiclr-18282	526	76	passthru	passthru	ADJ
iiclr-18282	526	77	payment	payment	NOUN
iiclr-18282	526	78	”	"	PUNCT
iiclr-18282	526	79	made	make	VERB
iiclr-18282	526	80	by	by	ADP
iiclr-18282	526	81	such	such	ADJ
iiclr-18282	526	82	institution	institution	NOUN
iiclr-18282	526	83	to	to	ADP
iiclr-18282	526	84	a	a	DET
iiclr-18282	526	85	“	"	PUNCT
iiclr-18282	526	86	recalcitrant	recalcitrant	ADJ
iiclr-18282	526	87	account	account	NOUN
iiclr-18282	526	88	holder	holder	NOUN
iiclr-18282	526	89	”	"	PUNCT
iiclr-18282	526	90	or	or	CCONJ
iiclr-18282	526	91	another	another	DET
iiclr-18282	526	92	foreign	foreign	ADJ
iiclr-18282	526	93	financial	financial	ADJ
iiclr-18282	526	94	institution	institution	NOUN
iiclr-18282	526	95	which	which	PRON
iiclr-18282	526	96	has	have	AUX
iiclr-18282	526	97	not	not	PART
iiclr-18282	526	98	entered	enter	VERB
iiclr-18282	526	99	into	into	ADP
iiclr-18282	526	100	an	an	DET
iiclr-18282	526	101	agreement	agreement	NOUN
iiclr-18282	526	102	with	with	ADP
iiclr-18282	526	103	the	the	DET
iiclr-18282	526	104	irs.189	irs.189	NOUN
iiclr-18282	526	105	“	"	PUNCT
iiclr-18282	526	106	recalcitrant	recalcitrant	ADJ
iiclr-18282	526	107	account	account	NOUN
iiclr-18282	526	108	holders	holder	NOUN
iiclr-18282	526	109	”	"	PUNCT
iiclr-18282	526	110	are	be	AUX
iiclr-18282	526	111	account	account	NOUN
iiclr-18282	526	112	holders	holder	NOUN
iiclr-18282	526	113	in	in	ADP
iiclr-18282	526	114	the	the	DET
iiclr-18282	526	115	financial	financial	ADJ
iiclr-18282	526	116	institution	institution	NOUN
iiclr-18282	526	117	who	who	PRON
iiclr-18282	526	118	fail	fail	VERB
iiclr-18282	526	119	to	to	PART
iiclr-18282	526	120	comply	comply	VERB
iiclr-18282	526	121	with	with	ADP
iiclr-18282	526	122	requests	request	NOUN
iiclr-18282	526	123	for	for	ADP
iiclr-18282	526	124	information	information	NOUN
iiclr-18282	526	125	or	or	CCONJ
iiclr-18282	526	126	fail	fail	VERB
iiclr-18282	526	127	to	to	PART
iiclr-18282	526	128	provide	provide	VERB
iiclr-18282	526	129	the	the	DET
iiclr-18282	526	130	foreign	foreign	ADJ
iiclr-18282	526	131	law	law	NOUN
iiclr-18282	526	132	waiver.190	waiver.190	ADP
iiclr-18282	526	133	the	the	DET
iiclr-18282	526	134	passthru	passthru	NOUN
iiclr-18282	526	135	payment	payment	NOUN
iiclr-18282	526	136	provision	provision	NOUN
iiclr-18282	526	137	mandates	mandate	VERB
iiclr-18282	526	138	a	a	DET
iiclr-18282	526	139	foreign	foreign	ADJ
iiclr-18282	526	140	financial	financial	ADJ
iiclr-18282	526	141	institution	institution	NOUN
iiclr-18282	526	142	to	to	PART
iiclr-18282	526	143	withhold	withhold	VERB
iiclr-18282	526	144	money	money	NOUN
iiclr-18282	526	145	that	that	PRON
iiclr-18282	526	146	is	be	AUX
iiclr-18282	526	147	not	not	PART
iiclr-18282	526	148	its	its	PRON
iiclr-18282	526	149	own	own	ADJ
iiclr-18282	526	150	.	.	PUNCT
iiclr-18282	527	1	this	this	PRON
iiclr-18282	527	2	includes	include	VERB
iiclr-18282	527	3	money	money	NOUN
iiclr-18282	527	4	that	that	PRON
iiclr-18282	527	5	belongs	belong	VERB
iiclr-18282	527	6	to	to	ADP
iiclr-18282	527	7	individuals	individual	NOUN
iiclr-18282	527	8	who	who	PRON
iiclr-18282	527	9	do	do	AUX
iiclr-18282	527	10	not	not	PART
iiclr-18282	527	11	fully	fully	ADV
iiclr-18282	527	12	disclose	disclose	VERB
iiclr-18282	527	13	who	who	PRON
iiclr-18282	527	14	they	they	PRON
iiclr-18282	527	15	are	be	AUX
iiclr-18282	527	16	or	or	CCONJ
iiclr-18282	527	17	waive	waive	VERB
iiclr-18282	527	18	their	their	PRON
iiclr-18282	527	19	rights	right	NOUN
iiclr-18282	527	20	under	under	ADP
iiclr-18282	527	21	their	their	PRON
iiclr-18282	527	22	domestic	domestic	ADJ
iiclr-18282	527	23	law	law	NOUN
iiclr-18282	527	24	,	,	PUNCT
iiclr-18282	527	25	as	as	ADV
iiclr-18282	527	26	well	well	ADV
iiclr-18282	527	27	as	as	ADP
iiclr-18282	527	28	money	money	NOUN
iiclr-18282	527	29	belonging	belong	VERB
iiclr-18282	527	30	to	to	ADP
iiclr-18282	527	31	another	another	DET
iiclr-18282	527	32	financial	financial	ADJ
iiclr-18282	527	33	entity	entity	NOUN
iiclr-18282	527	34	who	who	PRON
iiclr-18282	527	35	for	for	ADP
iiclr-18282	527	36	whatever	whatever	DET
iiclr-18282	527	37	reason	reason	NOUN
iiclr-18282	527	38	has	have	AUX
iiclr-18282	527	39	decided	decide	VERB
iiclr-18282	527	40	not	not	PART
iiclr-18282	527	41	to	to	PART
iiclr-18282	527	42	comply	comply	VERB
iiclr-18282	527	43	with	with	ADP
iiclr-18282	527	44	the	the	DET
iiclr-18282	527	45	fatca	fatca	ADJ
iiclr-18282	527	46	regulations.191	regulations.191	PROPN
iiclr-18282	527	47	the	the	DET
iiclr-18282	527	48	irs	irs	PROPN
iiclr-18282	527	49	has	have	AUX
iiclr-18282	527	50	recognized	recognize	VERB
iiclr-18282	527	51	both	both	CCONJ
iiclr-18282	527	52	the	the	DET
iiclr-18282	527	53	difficulty	difficulty	NOUN
iiclr-18282	527	54	in	in	ADP
iiclr-18282	527	55	implementing	implement	VERB
iiclr-18282	527	56	this	this	DET
iiclr-18282	527	57	part	part	NOUN
iiclr-18282	527	58	of	of	ADP
iiclr-18282	527	59	the	the	DET
iiclr-18282	527	60	fatca	fatca	ADJ
iiclr-18282	527	61	system	system	NOUN
iiclr-18282	527	62	,	,	PUNCT
iiclr-18282	527	63	as	as	ADV
iiclr-18282	527	64	well	well	ADV
iiclr-18282	527	65	as	as	ADP
iiclr-18282	527	66	the	the	DET
iiclr-18282	527	67	negative	negative	ADJ
iiclr-18282	527	68	comments	comment	NOUN
iiclr-18282	527	69	received	receive	VERB
iiclr-18282	527	70	from	from	ADP
iiclr-18282	527	71	the	the	DET
iiclr-18282	527	72	financial	financial	ADJ
iiclr-18282	527	73	industry	industry	NOUN
iiclr-18282	527	74	,	,	PUNCT
iiclr-18282	527	75	and	and	CCONJ
iiclr-18282	527	76	as	as	ADP
iiclr-18282	527	77	a	a	DET
iiclr-18282	527	78	result	result	NOUN
iiclr-18282	527	79	has	have	AUX
iiclr-18282	527	80	pushed	push	VERB
iiclr-18282	527	81	back	back	ADV
iiclr-18282	527	82	the	the	DET
iiclr-18282	527	83	implementation	implementation	NOUN
iiclr-18282	527	84	of	of	ADP
iiclr-18282	527	85	“	"	PUNCT
iiclr-18282	527	86	passthru	passthru	ADJ
iiclr-18282	527	87	payment	payment	NOUN
iiclr-18282	527	88	”	"	PUNCT
iiclr-18282	527	89	regulation	regulation	NOUN
iiclr-18282	527	90	until	until	SCONJ
iiclr-18282	527	91	2017.192	2017.192	PROPN
iiclr-18282	527	92	b.	b.	NOUN
iiclr-18282	527	93	implementation	implementation	NOUN
iiclr-18282	527	94	through	through	ADP
iiclr-18282	527	95	international	international	ADJ
iiclr-18282	527	96	treaties	treaty	NOUN
iiclr-18282	527	97	fatca	fatca	NOUN
iiclr-18282	527	98	is	be	AUX
iiclr-18282	527	99	not	not	PART
iiclr-18282	527	100	subtle.193	subtle.193	ADP
iiclr-18282	527	101	it	it	PRON
iiclr-18282	527	102	unilaterally	unilaterally	ADV
iiclr-18282	527	103	imposes	impose	VERB
iiclr-18282	527	104	us	we	PRON
iiclr-18282	527	105	domestic	domestic	ADJ
iiclr-18282	527	106	law	law	NOUN
iiclr-18282	527	107	on	on	ADP
iiclr-18282	527	108	186	186	NUM
iiclr-18282	527	109	.	.	PUNCT
iiclr-18282	528	1	james	james	PROPN
iiclr-18282	528	2	barry	barry	PROPN
iiclr-18282	528	3	et	et	PROPN
iiclr-18282	528	4	al	al	PROPN
iiclr-18282	528	5	.	.	PROPN
iiclr-18282	528	6	,	,	PUNCT
iiclr-18282	528	7	u.s	u.s	PROPN
iiclr-18282	528	8	.	.	PROPN
iiclr-18282	528	9	treasury	treasury	PROPN
iiclr-18282	528	10	department	department	PROPN
iiclr-18282	528	11	and	and	CCONJ
iiclr-18282	528	12	internal	internal	ADJ
iiclr-18282	528	13	revenue	revenue	NOUN
iiclr-18282	528	14	service	service	NOUN
iiclr-18282	528	15	issue	issue	NOUN
iiclr-18282	528	16	supplementary	supplementary	ADJ
iiclr-18282	528	17	fatca	fatca	PROPN
iiclr-18282	528	18	guidance	guidance	NOUN
iiclr-18282	528	19	,	,	PUNCT
iiclr-18282	528	20	128	128	NUM
iiclr-18282	528	21	banking	banking	NOUN
iiclr-18282	528	22	l.j	l.j	PROPN
iiclr-18282	528	23	.	.	PROPN
iiclr-18282	528	24	638	638	NUM
iiclr-18282	528	25	,	,	PUNCT
iiclr-18282	528	26	644	644	NUM
iiclr-18282	528	27	-	-	SYM
iiclr-18282	528	28	45	45	NUM
iiclr-18282	528	29	(	(	PUNCT
iiclr-18282	528	30	2011	2011	NUM
iiclr-18282	528	31	)	)	PUNCT
iiclr-18282	528	32	;	;	PUNCT
iiclr-18282	528	33	wheater	wheater	VERB
iiclr-18282	528	34	,	,	PUNCT
iiclr-18282	528	35	supra	supra	PROPN
iiclr-18282	528	36	note	note	NOUN
iiclr-18282	528	37	23	23	NUM
iiclr-18282	528	38	,	,	PUNCT
iiclr-18282	528	39	at	at	ADP
iiclr-18282	528	40	153	153	NUM
iiclr-18282	528	41	-	-	SYM
iiclr-18282	528	42	54	54	NUM
iiclr-18282	528	43	;	;	PUNCT
iiclr-18282	528	44	tom	tom	PROPN
iiclr-18282	528	45	o’donnell	o’donnell	PROPN
iiclr-18282	528	46	et	et	PROPN
iiclr-18282	528	47	al	al	PROPN
iiclr-18282	528	48	.	.	PROPN
iiclr-18282	528	49	fatca	fatca	PROPN
iiclr-18282	528	50	proposed	propose	VERB
iiclr-18282	528	51	regulations	regulation	NOUN
iiclr-18282	528	52	is	be	AUX
iiclr-18282	528	53	it	it	PRON
iiclr-18282	528	54	finally	finally	ADV
iiclr-18282	528	55	becoming	become	VERB
iiclr-18282	528	56	more	more	ADV
iiclr-18282	528	57	manageable	manageable	ADJ
iiclr-18282	528	58	?	?	PUNCT
iiclr-18282	528	59	,	,	PUNCT
iiclr-18282	528	60	23	23	NUM
iiclr-18282	528	61	j.	j.	PROPN
iiclr-18282	528	62	int’l	int’l	NUM
iiclr-18282	528	63	tax’n	tax’n	NUM
iiclr-18282	528	64	23	23	NUM
iiclr-18282	528	65	,	,	PUNCT
iiclr-18282	528	66	25	25	NUM
iiclr-18282	528	67	(	(	PUNCT
iiclr-18282	528	68	2012	2012	NUM
iiclr-18282	528	69	)	)	PUNCT
iiclr-18282	528	70	.	.	PUNCT
iiclr-18282	529	1	187	187	NUM
iiclr-18282	529	2	.	.	NOUN
iiclr-18282	529	3	26	26	NUM
iiclr-18282	529	4	u.s.c	u.s.c	NOUN
iiclr-18282	529	5	.	.	PUNCT
iiclr-18282	530	1	§	§	PROPN
iiclr-18282	530	2	1471(d)(7	1471(d)(7	NUM
iiclr-18282	530	3	)	)	PUNCT
iiclr-18282	530	4	.	.	PUNCT
iiclr-18282	531	1	188	188	NUM
iiclr-18282	531	2	.	.	PUNCT
iiclr-18282	532	1	barry	barry	PROPN
iiclr-18282	532	2	et	et	PROPN
iiclr-18282	532	3	al	al	PROPN
iiclr-18282	532	4	.	.	PROPN
iiclr-18282	532	5	,	,	PUNCT
iiclr-18282	532	6	supra	supra	PROPN
iiclr-18282	532	7	note	note	NOUN
iiclr-18282	532	8	186	186	NUM
iiclr-18282	532	9	,	,	PUNCT
iiclr-18282	532	10	at	at	ADP
iiclr-18282	532	11	644	644	NUM
iiclr-18282	532	12	(	(	PUNCT
iiclr-18282	532	13	noting	note	VERB
iiclr-18282	532	14	the	the	DET
iiclr-18282	532	15	possible	possible	ADJ
iiclr-18282	532	16	loophole	loophole	NOUN
iiclr-18282	532	17	allowing	allow	VERB
iiclr-18282	532	18	financial	financial	ADJ
iiclr-18282	532	19	institutions	institution	NOUN
iiclr-18282	532	20	using	use	VERB
iiclr-18282	532	21	an	an	DET
iiclr-18282	532	22	intermediary	intermediary	NOUN
iiclr-18282	532	23	that	that	PRON
iiclr-18282	532	24	complies	comply	VERB
iiclr-18282	532	25	with	with	ADP
iiclr-18282	532	26	fatca	fatca	NOUN
iiclr-18282	532	27	as	as	ADP
iiclr-18282	532	28	a	a	DET
iiclr-18282	532	29	conduit	conduit	NOUN
iiclr-18282	532	30	for	for	ADP
iiclr-18282	532	31	all	all	PRON
iiclr-18282	532	32	of	of	ADP
iiclr-18282	532	33	their	their	PRON
iiclr-18282	532	34	us	us	PROPN
iiclr-18282	532	35	source	source	NOUN
iiclr-18282	532	36	income	income	NOUN
iiclr-18282	532	37	,	,	PUNCT
iiclr-18282	532	38	in	in	ADP
iiclr-18282	532	39	order	order	NOUN
iiclr-18282	532	40	to	to	PART
iiclr-18282	532	41	keep	keep	VERB
iiclr-18282	532	42	us	we	PRON
iiclr-18282	532	43	account	account	NOUN
iiclr-18282	532	44	holders	holder	NOUN
iiclr-18282	532	45	anonymous	anonymous	ADJ
iiclr-18282	532	46	and	and	CCONJ
iiclr-18282	532	47	retain	retain	VERB
iiclr-18282	532	48	their	their	PRON
iiclr-18282	532	49	us	us	PROPN
iiclr-18282	532	50	source	source	NOUN
iiclr-18282	532	51	income	income	NOUN
iiclr-18282	532	52	)	)	PUNCT
iiclr-18282	532	53	.	.	PUNCT
iiclr-18282	533	1	189	189	NUM
iiclr-18282	533	2	.	.	NOUN
iiclr-18282	533	3	26	26	NUM
iiclr-18282	533	4	u.s.c	u.s.c	NOUN
iiclr-18282	533	5	.	.	PUNCT
iiclr-18282	534	1	§	§	PROPN
iiclr-18282	534	2	1471	1471	NUM
iiclr-18282	534	3	.	.	PUNCT
iiclr-18282	535	1	190	190	NUM
iiclr-18282	535	2	.	.	NOUN
iiclr-18282	535	3	26	26	NUM
iiclr-18282	535	4	u.s.c	u.s.c	NOUN
iiclr-18282	535	5	.	.	PUNCT
iiclr-18282	536	1	§	§	PROPN
iiclr-18282	536	2	1471(d)(6	1471(d)(6	NUM
iiclr-18282	536	3	)	)	PUNCT
iiclr-18282	536	4	.	.	PUNCT
iiclr-18282	537	1	191	191	NUM
iiclr-18282	537	2	.	.	PUNCT
iiclr-18282	538	1	i	i	PRON
iiclr-18282	538	2	d.	d.	PROPN
iiclr-18282	538	3	192	192	NUM
iiclr-18282	538	4	.	.	PUNCT
iiclr-18282	539	1	o’donnell	o’donnell	PROPN
iiclr-18282	539	2	,	,	PUNCT
iiclr-18282	539	3	et	et	NOUN
iiclr-18282	539	4	.	.	PUNCT
iiclr-18282	540	1	al	al	PROPN
iiclr-18282	540	2	,	,	PUNCT
iiclr-18282	540	3	supra	supra	PROPN
iiclr-18282	540	4	note	note	NOUN
iiclr-18282	540	5	186	186	NUM
iiclr-18282	540	6	,	,	PUNCT
iiclr-18282	540	7	at	at	ADP
iiclr-18282	540	8	27	27	NUM
iiclr-18282	540	9	;	;	PUNCT
iiclr-18282	540	10	regulations	regulation	NOUN
iiclr-18282	540	11	relating	relate	VERB
iiclr-18282	540	12	to	to	ADP
iiclr-18282	540	13	information	information	NOUN
iiclr-18282	540	14	reporting	reporting	NOUN
iiclr-18282	540	15	by	by	ADP
iiclr-18282	540	16	foreign	foreign	ADJ
iiclr-18282	540	17	financial	financial	ADJ
iiclr-18282	540	18	institutions	institution	NOUN
iiclr-18282	540	19	and	and	CCONJ
iiclr-18282	540	20	withholding	withhold	VERB
iiclr-18282	540	21	on	on	ADP
iiclr-18282	540	22	certain	certain	ADJ
iiclr-18282	540	23	payments	payment	NOUN
iiclr-18282	540	24	to	to	ADP
iiclr-18282	540	25	foreign	foreign	ADJ
iiclr-18282	540	26	financial	financial	ADJ
iiclr-18282	540	27	institutions	institution	NOUN
iiclr-18282	540	28	and	and	CCONJ
iiclr-18282	540	29	other	other	ADJ
iiclr-18282	540	30	foreign	foreign	ADJ
iiclr-18282	540	31	entities	entity	NOUN
iiclr-18282	540	32	,	,	PUNCT
iiclr-18282	540	33	26	26	NUM
iiclr-18282	540	34	c.f.r	c.f.r	NOUN
iiclr-18282	540	35	.	.	PUNCT
iiclr-18282	541	1	§	§	PROPN
iiclr-18282	541	2	§	§	ADJ
iiclr-18282	541	3	1.1471	1.1471	NUM
iiclr-18282	541	4	-	-	SYM
iiclr-18282	541	5	1.1474	1.1474	NUM
iiclr-18282	541	6	.	.	PUNCT
iiclr-18282	542	1	193	193	NUM
iiclr-18282	542	2	.	.	PUNCT
iiclr-18282	543	1	the	the	DET
iiclr-18282	543	2	very	very	ADJ
iiclr-18282	543	3	definitions	definition	NOUN
iiclr-18282	543	4	within	within	ADP
iiclr-18282	543	5	the	the	DET
iiclr-18282	543	6	statute	statute	NOUN
iiclr-18282	543	7	directly	directly	ADV
iiclr-18282	543	8	state	state	VERB
iiclr-18282	543	9	their	their	PRON
iiclr-18282	543	10	application	application	NOUN
iiclr-18282	543	11	to	to	ADP
iiclr-18282	543	12	foreign	foreign	ADJ
iiclr-18282	543	13	companies	company	NOUN
iiclr-18282	543	14	.	.	PUNCT
iiclr-18282	544	1	26	26	NUM
iiclr-18282	544	2	u.s.c	u.s.c	NOUN
iiclr-18282	544	3	.	.	PUNCT
iiclr-18282	545	1	§	§	VERB
iiclr-18282	545	2	1471	1471	NUM
iiclr-18282	545	3	.	.	PUNCT
iiclr-18282	546	1	750	750	NUM
iiclr-18282	546	2	ind	ind	NOUN
iiclr-18282	546	3	.	.	PUNCT
iiclr-18282	547	1	int’l	int’l	NUM
iiclr-18282	547	2	&	&	CCONJ
iiclr-18282	547	3	comp	comp	PROPN
iiclr-18282	547	4	.	.	PUNCT
iiclr-18282	548	1	l.	l.	PROPN
iiclr-18282	548	2	rev	rev	PROPN
iiclr-18282	548	3	.	.	PUNCT
iiclr-18282	549	1	[	[	X
iiclr-18282	549	2	vol	vol	NOUN
iiclr-18282	549	3	.	.	PUNCT
iiclr-18282	550	1	24:3	24:3	NUM
iiclr-18282	550	2	foreign	foreign	ADJ
iiclr-18282	550	3	entities.194	entities.194	PROPN
iiclr-18282	550	4	although	although	SCONJ
iiclr-18282	550	5	the	the	DET
iiclr-18282	550	6	fatca	fatca	ADJ
iiclr-18282	550	7	supporters	supporter	NOUN
iiclr-18282	550	8	within	within	ADP
iiclr-18282	550	9	the	the	DET
iiclr-18282	550	10	us	us	PROPN
iiclr-18282	550	11	government	government	NOUN
iiclr-18282	550	12	have	have	AUX
iiclr-18282	550	13	charged	charge	VERB
iiclr-18282	550	14	forward	forward	ADV
iiclr-18282	550	15	headstrong	headstrong	NOUN
iiclr-18282	550	16	in	in	ADP
iiclr-18282	550	17	their	their	PRON
iiclr-18282	550	18	resolve	resolve	NOUN
iiclr-18282	550	19	,	,	PUNCT
iiclr-18282	550	20	they	they	PRON
iiclr-18282	550	21	do	do	AUX
iiclr-18282	550	22	appear	appear	VERB
iiclr-18282	550	23	cognizant	cognizant	ADJ
iiclr-18282	550	24	of	of	ADP
iiclr-18282	550	25	how	how	SCONJ
iiclr-18282	550	26	other	other	ADJ
iiclr-18282	550	27	countries	country	NOUN
iiclr-18282	550	28	might	might	AUX
iiclr-18282	550	29	negatively	negatively	ADV
iiclr-18282	550	30	perceive	perceive	VERB
iiclr-18282	550	31	this	this	DET
iiclr-18282	550	32	system.195	system.195	ADV
iiclr-18282	550	33	as	as	ADP
iiclr-18282	550	34	a	a	DET
iiclr-18282	550	35	result	result	NOUN
iiclr-18282	550	36	,	,	PUNCT
iiclr-18282	550	37	there	there	PRON
iiclr-18282	550	38	has	have	AUX
iiclr-18282	550	39	been	be	AUX
iiclr-18282	550	40	a	a	DET
iiclr-18282	550	41	recent	recent	ADJ
iiclr-18282	550	42	push	push	NOUN
iiclr-18282	550	43	by	by	ADP
iiclr-18282	550	44	the	the	DET
iiclr-18282	550	45	us	us	PROPN
iiclr-18282	550	46	government	government	NOUN
iiclr-18282	550	47	to	to	PART
iiclr-18282	550	48	compel	compel	VERB
iiclr-18282	550	49	compliance	compliance	NOUN
iiclr-18282	550	50	through	through	ADP
iiclr-18282	550	51	another	another	DET
iiclr-18282	550	52	route	route	NOUN
iiclr-18282	550	53	:	:	PUNCT
iiclr-18282	550	54	bilateral	bilateral	ADJ
iiclr-18282	550	55	treaties.196	treaties.196	NOUN
iiclr-18282	550	56	claiming	claim	VERB
iiclr-18282	550	57	that	that	SCONJ
iiclr-18282	550	58	these	these	DET
iiclr-18282	550	59	treaties	treaty	NOUN
iiclr-18282	550	60	minimize	minimize	VERB
iiclr-18282	550	61	the	the	DET
iiclr-18282	550	62	burden	burden	NOUN
iiclr-18282	550	63	upon	upon	SCONJ
iiclr-18282	550	64	foreign	foreign	ADJ
iiclr-18282	550	65	entities,197	entities,197	NOUN
iiclr-18282	550	66	while	while	SCONJ
iiclr-18282	550	67	facilitating	facilitate	VERB
iiclr-18282	550	68	coordination	coordination	NOUN
iiclr-18282	550	69	with	with	ADP
iiclr-18282	550	70	local	local	ADJ
iiclr-18282	550	71	law	law	NOUN
iiclr-18282	550	72	restrictions198	restrictions198	PROPN
iiclr-18282	550	73	and	and	CCONJ
iiclr-18282	550	74	improving	improve	VERB
iiclr-18282	550	75	collaboration	collaboration	NOUN
iiclr-18282	550	76	with	with	ADP
iiclr-18282	550	77	foreign	foreign	ADJ
iiclr-18282	550	78	governments,199	governments,199	NOUN
iiclr-18282	550	79	the	the	DET
iiclr-18282	550	80	irs	irs	PROPN
iiclr-18282	550	81	and	and	CCONJ
iiclr-18282	550	82	treasury	treasury	PROPN
iiclr-18282	550	83	department	department	PROPN
iiclr-18282	550	84	view	view	VERB
iiclr-18282	550	85	this	this	PRON
iiclr-18282	550	86	as	as	ADP
iiclr-18282	550	87	a	a	DET
iiclr-18282	550	88	powerful	powerful	ADJ
iiclr-18282	550	89	tool	tool	NOUN
iiclr-18282	550	90	in	in	ADP
iiclr-18282	550	91	their	their	PRON
iiclr-18282	550	92	arsenal.200	arsenal.200	NOUN
iiclr-18282	550	93	similar	similar	ADJ
iiclr-18282	550	94	to	to	ADP
iiclr-18282	550	95	the	the	DET
iiclr-18282	550	96	bilateral	bilateral	ADJ
iiclr-18282	550	97	treaties	treaty	NOUN
iiclr-18282	550	98	that	that	PRON
iiclr-18282	550	99	have	have	AUX
iiclr-18282	550	100	been	be	AUX
iiclr-18282	550	101	relied	rely	VERB
iiclr-18282	550	102	upon	upon	SCONJ
iiclr-18282	550	103	in	in	ADP
iiclr-18282	550	104	the	the	DET
iiclr-18282	550	105	past,201	past,201	ADJ
iiclr-18282	550	106	these	these	DET
iiclr-18282	550	107	treaties	treaty	NOUN
iiclr-18282	550	108	allow	allow	VERB
iiclr-18282	550	109	a	a	DET
iiclr-18282	550	110	foreign	foreign	ADJ
iiclr-18282	550	111	financial	financial	ADJ
iiclr-18282	550	112	institution	institution	NOUN
iiclr-18282	550	113	located	locate	VERB
iiclr-18282	550	114	in	in	ADP
iiclr-18282	550	115	a	a	DET
iiclr-18282	550	116	fatca	fatca	ADJ
iiclr-18282	550	117	partner	partner	NOUN
iiclr-18282	550	118	country	country	NOUN
iiclr-18282	550	119	an	an	DET
iiclr-18282	550	120	alternative	alternative	ADJ
iiclr-18282	550	121	means	mean	NOUN
iiclr-18282	550	122	of	of	ADP
iiclr-18282	550	123	complying	comply	VERB
iiclr-18282	550	124	with	with	ADP
iiclr-18282	550	125	the	the	DET
iiclr-18282	550	126	requirements.202	requirements.202	PROPN
iiclr-18282	550	127	there	there	PRON
iiclr-18282	550	128	are	be	VERB
iiclr-18282	550	129	two	two	NUM
iiclr-18282	550	130	types	type	NOUN
iiclr-18282	550	131	of	of	ADP
iiclr-18282	550	132	these	these	DET
iiclr-18282	550	133	intergovernmental	intergovernmental	ADJ
iiclr-18282	550	134	agreements	agreement	NOUN
iiclr-18282	550	135	that	that	PRON
iiclr-18282	550	136	the	the	DET
iiclr-18282	550	137	irs	irs	PROPN
iiclr-18282	550	138	has	have	AUX
iiclr-18282	550	139	been	be	AUX
iiclr-18282	550	140	using.203	using.203	NOUN
iiclr-18282	550	141	the	the	DET
iiclr-18282	550	142	first	first	ADJ
iiclr-18282	550	143	type	type	NOUN
iiclr-18282	550	144	is	be	AUX
iiclr-18282	550	145	a	a	DET
iiclr-18282	550	146	hybrid	hybrid	NOUN
iiclr-18282	550	147	between	between	ADP
iiclr-18282	550	148	the	the	DET
iiclr-18282	550	149	bilateral	bilateral	ADJ
iiclr-18282	550	150	tax	tax	NOUN
iiclr-18282	550	151	information	information	NOUN
iiclr-18282	550	152	exchange	exchange	NOUN
iiclr-18282	550	153	agreements	agreement	NOUN
iiclr-18282	550	154	and	and	CCONJ
iiclr-18282	550	155	the	the	DET
iiclr-18282	550	156	reporting	reporting	NOUN
iiclr-18282	550	157	requirements	requirement	NOUN
iiclr-18282	550	158	of	of	ADP
iiclr-18282	550	159	fatca	fatca	NOUN
iiclr-18282	550	160	,	,	PUNCT
iiclr-18282	550	161	where	where	SCONJ
iiclr-18282	550	162	a	a	DET
iiclr-18282	550	163	partner	partner	NOUN
iiclr-18282	550	164	country	country	NOUN
iiclr-18282	550	165	agrees	agree	VERB
iiclr-18282	550	166	through	through	ADP
iiclr-18282	550	167	a	a	DET
iiclr-18282	550	168	treaty	treaty	NOUN
iiclr-18282	550	169	to	to	PART
iiclr-18282	550	170	pass	pass	VERB
iiclr-18282	550	171	domestic	domestic	ADJ
iiclr-18282	550	172	legislation	legislation	NOUN
iiclr-18282	550	173	implementing	implement	VERB
iiclr-18282	550	174	fatca	fatca	PROPN
iiclr-18282	550	175	’s	’s	PART
iiclr-18282	550	176	provisions.204	provisions.204	NOUN
iiclr-18282	550	177	with	with	ADP
iiclr-18282	550	178	this	this	DET
iiclr-18282	550	179	domestic	domestic	ADJ
iiclr-18282	550	180	legislation	legislation	NOUN
iiclr-18282	550	181	,	,	PUNCT
iiclr-18282	550	182	those	those	DET
iiclr-18282	550	183	entities	entity	NOUN
iiclr-18282	550	184	subject	subject	VERB
iiclr-18282	550	185	to	to	ADP
iiclr-18282	550	186	fatca	fatca	ADJ
iiclr-18282	550	187	reporting	reporting	NOUN
iiclr-18282	550	188	will	will	AUX
iiclr-18282	550	189	send	send	VERB
iiclr-18282	550	190	the	the	DET
iiclr-18282	550	191	information	information	NOUN
iiclr-18282	550	192	to	to	ADP
iiclr-18282	550	193	their	their	PRON
iiclr-18282	550	194	countries	country	NOUN
iiclr-18282	550	195	’	’	PART
iiclr-18282	550	196	tax	tax	NOUN
iiclr-18282	550	197	authorities	authority	NOUN
iiclr-18282	550	198	,	,	PUNCT
iiclr-18282	550	199	who	who	PRON
iiclr-18282	550	200	in	in	ADP
iiclr-18282	550	201	turn	turn	NOUN
iiclr-18282	550	202	will	will	AUX
iiclr-18282	550	203	exchange	exchange	VERB
iiclr-18282	550	204	the	the	DET
iiclr-18282	550	205	information	information	NOUN
iiclr-18282	550	206	with	with	ADP
iiclr-18282	550	207	the	the	DET
iiclr-18282	550	208	united	united	PROPN
iiclr-18282	550	209	states	states	PROPN
iiclr-18282	550	210	under	under	ADP
iiclr-18282	550	211	the	the	DET
iiclr-18282	550	212	existing	exist	VERB
iiclr-18282	550	213	framework	framework	NOUN
iiclr-18282	550	214	of	of	ADP
iiclr-18282	550	215	tax	tax	NOUN
iiclr-18282	550	216	information	information	NOUN
iiclr-18282	550	217	exchange	exchange	NOUN
iiclr-18282	550	218	agreements.205	agreements.205	DET
iiclr-18282	550	219	the	the	DET
iiclr-18282	550	220	second	second	ADJ
iiclr-18282	550	221	type	type	NOUN
iiclr-18282	550	222	of	of	ADP
iiclr-18282	550	223	intergovernmental	intergovernmental	ADJ
iiclr-18282	550	224	agreement	agreement	NOUN
iiclr-18282	550	225	does	do	AUX
iiclr-18282	550	226	not	not	PART
iiclr-18282	550	227	mandate	mandate	VERB
iiclr-18282	550	228	legislation	legislation	NOUN
iiclr-18282	550	229	in	in	ADP
iiclr-18282	550	230	the	the	DET
iiclr-18282	550	231	partner	partner	NOUN
iiclr-18282	550	232	country	country	NOUN
iiclr-18282	550	233	to	to	PART
iiclr-18282	550	234	implement	implement	VERB
iiclr-18282	550	235	the	the	DET
iiclr-18282	550	236	collection	collection	NOUN
iiclr-18282	550	237	of	of	ADP
iiclr-18282	550	238	information	information	NOUN
iiclr-18282	550	239	and	and	CCONJ
iiclr-18282	550	240	taxes	taxis	NOUN
iiclr-18282	550	241	,	,	PUNCT
iiclr-18282	550	242	but	but	CCONJ
iiclr-18282	550	243	merely	merely	ADV
iiclr-18282	550	244	requires	require	VERB
iiclr-18282	550	245	the	the	DET
iiclr-18282	550	246	partner	partner	NOUN
iiclr-18282	550	247	country	country	NOUN
iiclr-18282	550	248	not	not	PART
iiclr-18282	550	249	to	to	PART
iiclr-18282	550	250	impede	impede	VERB
iiclr-18282	550	251	the	the	DET
iiclr-18282	550	252	irs	irs	PROPN
iiclr-18282	550	253	in	in	ADP
iiclr-18282	550	254	194	194	NUM
iiclr-18282	550	255	.	.	PUNCT
iiclr-18282	551	1	see	see	VERB
iiclr-18282	551	2	i	i	PRON
iiclr-18282	551	3	d.	d.	PROPN
iiclr-18282	551	4	195	195	NUM
iiclr-18282	551	5	.	.	PUNCT
iiclr-18282	552	1	regulations	regulation	NOUN
iiclr-18282	552	2	relating	relate	VERB
iiclr-18282	552	3	to	to	ADP
iiclr-18282	552	4	information	information	NOUN
iiclr-18282	552	5	reporting	reporting	NOUN
iiclr-18282	552	6	by	by	ADP
iiclr-18282	552	7	foreign	foreign	ADJ
iiclr-18282	552	8	financial	financial	ADJ
iiclr-18282	552	9	institutions	institution	NOUN
iiclr-18282	552	10	and	and	CCONJ
iiclr-18282	552	11	withholding	withhold	VERB
iiclr-18282	552	12	on	on	ADP
iiclr-18282	552	13	certain	certain	ADJ
iiclr-18282	552	14	payments	payment	NOUN
iiclr-18282	552	15	to	to	ADP
iiclr-18282	552	16	foreign	foreign	ADJ
iiclr-18282	552	17	financial	financial	ADJ
iiclr-18282	552	18	institutions	institution	NOUN
iiclr-18282	552	19	and	and	CCONJ
iiclr-18282	552	20	other	other	ADJ
iiclr-18282	552	21	foreign	foreign	ADJ
iiclr-18282	552	22	entities	entity	NOUN
iiclr-18282	552	23	,	,	PUNCT
iiclr-18282	552	24	77	77	NUM
iiclr-18282	552	25	fed	fed	PROPN
iiclr-18282	552	26	.	.	PUNCT
iiclr-18282	553	1	reg	reg	PROPN
iiclr-18282	553	2	.	.	PUNCT
iiclr-18282	554	1	9022	9022	NUM
iiclr-18282	554	2	-	-	SYM
iiclr-18282	554	3	01	01	NUM
iiclr-18282	554	4	,	,	PUNCT
iiclr-18282	554	5	at	at	ADP
iiclr-18282	554	6	9023	9023	NUM
iiclr-18282	554	7	.	.	PUNCT
iiclr-18282	555	1	196	196	NUM
iiclr-18282	555	2	.	.	PUNCT
iiclr-18282	556	1	i	i	PRON
iiclr-18282	556	2	d.	d.	PROPN
iiclr-18282	556	3	197	197	NUM
iiclr-18282	556	4	.	.	PUNCT
iiclr-18282	557	1	i	i	PRON
iiclr-18282	557	2	d.	d.	PROPN
iiclr-18282	557	3	198	198	NUM
iiclr-18282	557	4	.	.	PUNCT
iiclr-18282	558	1	i	i	PRON
iiclr-18282	558	2	d.	d.	PROPN
iiclr-18282	558	3	199	199	NUM
iiclr-18282	558	4	.	.	PUNCT
iiclr-18282	559	1	i	i	PRON
iiclr-18282	559	2	d.	d.	PROPN
iiclr-18282	559	3	200	200	NUM
iiclr-18282	559	4	.	.	PUNCT
iiclr-18282	560	1	i	i	PRON
iiclr-18282	560	2	d.	d.	PROPN
iiclr-18282	560	3	201	201	NUM
iiclr-18282	560	4	.	.	PUNCT
iiclr-18282	561	1	they	they	PRON
iiclr-18282	561	2	are	be	AUX
iiclr-18282	561	3	similar	similar	ADJ
iiclr-18282	561	4	in	in	ADP
iiclr-18282	561	5	that	that	SCONJ
iiclr-18282	561	6	both	both	CCONJ
iiclr-18282	561	7	bilateral	bilateral	ADJ
iiclr-18282	561	8	treaties	treaty	NOUN
iiclr-18282	561	9	and	and	CCONJ
iiclr-18282	561	10	these	these	DET
iiclr-18282	561	11	fatca	fatca	ADJ
iiclr-18282	561	12	agreements	agreement	NOUN
iiclr-18282	561	13	are	be	AUX
iiclr-18282	561	14	negotiations	negotiation	NOUN
iiclr-18282	561	15	between	between	ADP
iiclr-18282	561	16	the	the	DET
iiclr-18282	561	17	two	two	NUM
iiclr-18282	561	18	countries	country	NOUN
iiclr-18282	561	19	to	to	PART
iiclr-18282	561	20	effectuate	effectuate	VERB
iiclr-18282	561	21	the	the	DET
iiclr-18282	561	22	tax	tax	NOUN
iiclr-18282	561	23	information	information	NOUN
iiclr-18282	561	24	disclosure	disclosure	NOUN
iiclr-18282	561	25	between	between	ADP
iiclr-18282	561	26	the	the	DET
iiclr-18282	561	27	countries	country	NOUN
iiclr-18282	561	28	.	.	PUNCT
iiclr-18282	562	1	202	202	NUM
iiclr-18282	562	2	.	.	PUNCT
iiclr-18282	563	1	thomas	thomas	PROPN
iiclr-18282	563	2	a.	a.	PROPN
iiclr-18282	563	3	humphreys	humphreys	PROPN
iiclr-18282	563	4	et	et	PROPN
iiclr-18282	563	5	al	al	PROPN
iiclr-18282	563	6	.	.	PROPN
iiclr-18282	563	7	,	,	PUNCT
iiclr-18282	563	8	irs	irs	PROPN
iiclr-18282	563	9	rolls	roll	VERB
iiclr-18282	563	10	out	out	ADP
iiclr-18282	563	11	fatca	fatca	ADJ
iiclr-18282	563	12	intergovernmental	intergovernmental	ADJ
iiclr-18282	563	13	agreements	agreement	NOUN
iiclr-18282	563	14	,	,	PUNCT
iiclr-18282	563	15	morrison	morrison	PROPN
iiclr-18282	563	16	&	&	CCONJ
iiclr-18282	563	17	foerster	foerster	PROPN
iiclr-18282	563	18	llp	llp	PROPN
iiclr-18282	563	19	(	(	PUNCT
iiclr-18282	563	20	jan	jan	PROPN
iiclr-18282	563	21	.	.	PROPN
iiclr-18282	563	22	24	24	NUM
iiclr-18282	563	23	,	,	PUNCT
iiclr-18282	563	24	2013	2013	NUM
iiclr-18282	563	25	)	)	PUNCT
iiclr-18282	563	26	,	,	PUNCT
iiclr-18282	563	27	http://www.lexology.com/library/detail.aspx?g=79a2d0e4-0d3c-4a7f-905f-0f3db477896c	http://www.lexology.com/library/detail.aspx?g=79a2d0e4-0d3c-4a7f-905f-0f3db477896c	PROPN
iiclr-18282	563	28	,	,	PUNCT
iiclr-18282	563	29	archived	archive	VERB
iiclr-18282	563	30	at	at	ADP
iiclr-18282	563	31	http://perma.cc/v3ft-zyt8	http://perma.cc/v3ft-zyt8	NOUN
iiclr-18282	563	32	.	.	PUNCT
iiclr-18282	564	1	203	203	NUM
iiclr-18282	564	2	.	.	PUNCT
iiclr-18282	565	1	i	i	PRON
iiclr-18282	565	2	d.	d.	PROPN
iiclr-18282	565	3	;	;	PUNCT
iiclr-18282	565	4	alan	alan	PROPN
iiclr-18282	565	5	granwell	granwell	PROPN
iiclr-18282	565	6	&	&	CCONJ
iiclr-18282	565	7	witold	witold	PROPN
iiclr-18282	565	8	jurewicz	jurewicz	PROPN
iiclr-18282	565	9	,	,	PUNCT
iiclr-18282	565	10	u.s	u.s	PROPN
iiclr-18282	565	11	.	.	PROPN
iiclr-18282	565	12	treasury	treasury	PROPN
iiclr-18282	565	13	department	department	PROPN
iiclr-18282	565	14	announces	announce	VERB
iiclr-18282	565	15	countries	country	NOUN
iiclr-18282	565	16	engaging	engage	VERB
iiclr-18282	565	17	in	in	ADP
iiclr-18282	565	18	fatca	fatca	ADJ
iiclr-18282	565	19	intergovernmental	intergovernmental	ADJ
iiclr-18282	565	20	agreement	agreement	NOUN
iiclr-18282	565	21	discussions	discussion	NOUN
iiclr-18282	565	22	,	,	PUNCT
iiclr-18282	565	23	dla	dla	NOUN
iiclr-18282	565	24	piper	piper	NOUN
iiclr-18282	565	25	(	(	PUNCT
iiclr-18282	565	26	nov	nov	PROPN
iiclr-18282	565	27	.	.	PROPN
iiclr-18282	565	28	14	14	NUM
iiclr-18282	565	29	,	,	PUNCT
iiclr-18282	565	30	2012	2012	NUM
iiclr-18282	565	31	)	)	PUNCT
iiclr-18282	565	32	,	,	PUNCT
iiclr-18282	565	33	http://www.dlapiper.com/us-treasury-announces-countries-engaging-in-fatcadiscussions/	http://www.dlapiper.com/us-treasury-announces-countries-engaging-in-fatcadiscussions/	PROPN
iiclr-18282	565	34	,	,	PUNCT
iiclr-18282	565	35	archived	archive	VERB
iiclr-18282	565	36	at	at	ADP
iiclr-18282	565	37	http://perma.cc/gvk2-e27c	http://perma.cc/gvk2-e27c	PROPN
iiclr-18282	565	38	.	.	PUNCT
iiclr-18282	566	1	204	204	NUM
iiclr-18282	566	2	.	.	PUNCT
iiclr-18282	567	1	i	i	PRON
iiclr-18282	567	2	d.	d.	PROPN
iiclr-18282	567	3	205	205	NUM
iiclr-18282	567	4	.	.	PUNCT
iiclr-18282	568	1	i	i	PRON
iiclr-18282	568	2	d.	d.	PROPN
iiclr-18282	568	3	2014	2014	NUM
iiclr-18282	568	4	]	]	X
iiclr-18282	568	5	foreign	foreign	ADJ
iiclr-18282	568	6	account	account	NOUN
iiclr-18282	568	7	tax	tax	NOUN
iiclr-18282	568	8	compliance	compliance	NOUN
iiclr-18282	568	9	act	act	VERB
iiclr-18282	568	10	751	751	NUM
iiclr-18282	568	11	implementing	implement	VERB
iiclr-18282	568	12	fatca.206	fatca.206	ADJ
iiclr-18282	568	13	this	this	DET
iiclr-18282	568	14	version	version	NOUN
iiclr-18282	568	15	is	be	AUX
iiclr-18282	568	16	an	an	DET
iiclr-18282	568	17	agreement	agreement	NOUN
iiclr-18282	568	18	that	that	PRON
iiclr-18282	568	19	waives	waive	VERB
iiclr-18282	568	20	bank	bank	NOUN
iiclr-18282	568	21	secrecy	secrecy	NOUN
iiclr-18282	568	22	laws	law	NOUN
iiclr-18282	568	23	of	of	ADP
iiclr-18282	568	24	the	the	DET
iiclr-18282	568	25	partner	partner	NOUN
iiclr-18282	568	26	state	state	NOUN
iiclr-18282	568	27	and	and	CCONJ
iiclr-18282	568	28	requires	require	VERB
iiclr-18282	568	29	all	all	PRON
iiclr-18282	568	30	of	of	ADP
iiclr-18282	568	31	its	its	PRON
iiclr-18282	568	32	financial	financial	ADJ
iiclr-18282	568	33	institutions	institution	NOUN
iiclr-18282	568	34	to	to	PART
iiclr-18282	568	35	enter	enter	VERB
iiclr-18282	568	36	into	into	ADP
iiclr-18282	568	37	an	an	DET
iiclr-18282	568	38	“	"	PUNCT
iiclr-18282	568	39	ffi	ffi	PROPN
iiclr-18282	568	40	agreement	agreement	NOUN
iiclr-18282	568	41	”	"	PUNCT
iiclr-18282	568	42	with	with	ADP
iiclr-18282	568	43	the	the	DET
iiclr-18282	568	44	irs.207	irs.207	NOUN
iiclr-18282	568	45	the	the	DET
iiclr-18282	568	46	second	second	ADJ
iiclr-18282	568	47	part	part	NOUN
iiclr-18282	568	48	of	of	ADP
iiclr-18282	568	49	the	the	DET
iiclr-18282	568	50	agreement	agreement	NOUN
iiclr-18282	568	51	requires	require	VERB
iiclr-18282	568	52	the	the	DET
iiclr-18282	568	53	partner	partner	NOUN
iiclr-18282	568	54	jurisdiction	jurisdiction	NOUN
iiclr-18282	568	55	to	to	PART
iiclr-18282	568	56	honor	honor	VERB
iiclr-18282	568	57	its	its	PRON
iiclr-18282	568	58	obligations	obligation	NOUN
iiclr-18282	568	59	under	under	ADP
iiclr-18282	568	60	existing	exist	VERB
iiclr-18282	568	61	bilateral	bilateral	ADJ
iiclr-18282	568	62	treaties.208	treaties.208	NOUN
iiclr-18282	568	63	not	not	PART
iiclr-18282	568	64	surprisingly	surprisingly	ADV
iiclr-18282	568	65	,	,	PUNCT
iiclr-18282	568	66	the	the	DET
iiclr-18282	568	67	united	united	PROPN
iiclr-18282	568	68	states	states	PROPN
iiclr-18282	568	69	has	have	AUX
iiclr-18282	568	70	entered	enter	VERB
iiclr-18282	568	71	into	into	ADP
iiclr-18282	568	72	negotiations	negotiation	NOUN
iiclr-18282	568	73	with	with	ADP
iiclr-18282	568	74	the	the	DET
iiclr-18282	568	75	swiss	swiss	ADJ
iiclr-18282	568	76	government	government	NOUN
iiclr-18282	568	77	to	to	PART
iiclr-18282	568	78	implement	implement	VERB
iiclr-18282	568	79	this	this	DET
iiclr-18282	568	80	type	type	NOUN
iiclr-18282	568	81	of	of	ADP
iiclr-18282	568	82	agreement	agreement	NOUN
iiclr-18282	568	83	and	and	CCONJ
iiclr-18282	568	84	facilitate	facilitate	VERB
iiclr-18282	568	85	fatca	fatca	ADJ
iiclr-18282	568	86	requirements	requirement	NOUN
iiclr-18282	568	87	on	on	ADP
iiclr-18282	568	88	swiss	swiss	ADJ
iiclr-18282	568	89	banks.209	banks.209	NOUN
iiclr-18282	568	90	by	by	ADP
iiclr-18282	568	91	the	the	DET
iiclr-18282	568	92	end	end	NOUN
iiclr-18282	568	93	of	of	ADP
iiclr-18282	568	94	2012	2012	NUM
iiclr-18282	568	95	,	,	PUNCT
iiclr-18282	568	96	the	the	DET
iiclr-18282	568	97	united	united	PROPN
iiclr-18282	568	98	states	states	PROPN
iiclr-18282	568	99	was	be	AUX
iiclr-18282	568	100	in	in	ADP
iiclr-18282	568	101	the	the	DET
iiclr-18282	568	102	process	process	NOUN
iiclr-18282	568	103	of	of	ADP
iiclr-18282	568	104	finalizing	finalize	VERB
iiclr-18282	568	105	intergovernmental	intergovernmental	ADJ
iiclr-18282	568	106	agreements	agreement	NOUN
iiclr-18282	568	107	with	with	ADP
iiclr-18282	568	108	four	four	NUM
iiclr-18282	568	109	countries	country	NOUN
iiclr-18282	568	110	:	:	PUNCT
iiclr-18282	568	111	the	the	DET
iiclr-18282	568	112	united	united	PROPN
iiclr-18282	568	113	kingdom	kingdom	PROPN
iiclr-18282	568	114	,	,	PUNCT
iiclr-18282	568	115	denmark	denmark	PROPN
iiclr-18282	568	116	,	,	PUNCT
iiclr-18282	568	117	mexico	mexico	PROPN
iiclr-18282	568	118	,	,	PUNCT
iiclr-18282	568	119	and	and	CCONJ
iiclr-18282	568	120	ireland.210	ireland.210	VERB
iiclr-18282	568	121	a	a	DET
iiclr-18282	568	122	review	review	NOUN
iiclr-18282	568	123	of	of	ADP
iiclr-18282	568	124	the	the	DET
iiclr-18282	568	125	treasury	treasury	PROPN
iiclr-18282	568	126	department	department	PROPN
iiclr-18282	568	127	’s	’s	PART
iiclr-18282	568	128	website	website	NOUN
iiclr-18282	568	129	shows	show	VERB
iiclr-18282	568	130	thirty	thirty	NUM
iiclr-18282	568	131	-	-	PUNCT
iiclr-18282	568	132	two	two	NUM
iiclr-18282	568	133	countries	country	NOUN
iiclr-18282	568	134	have	have	AUX
iiclr-18282	568	135	signed	sign	VERB
iiclr-18282	568	136	an	an	DET
iiclr-18282	568	137	intergovernmental	intergovernmental	ADJ
iiclr-18282	568	138	agreement	agreement	NOUN
iiclr-18282	568	139	as	as	ADP
iiclr-18282	568	140	of	of	ADP
iiclr-18282	568	141	the	the	DET
iiclr-18282	568	142	publication	publication	NOUN
iiclr-18282	568	143	of	of	ADP
iiclr-18282	568	144	this	this	DET
iiclr-18282	568	145	note.211	note.211	ADJ
iiclr-18282	568	146	significantly	significantly	ADV
iiclr-18282	568	147	,	,	PUNCT
iiclr-18282	568	148	countries	country	NOUN
iiclr-18282	568	149	such	such	ADJ
iiclr-18282	568	150	as	as	ADP
iiclr-18282	568	151	switzerland	switzerland	PROPN
iiclr-18282	568	152	,	,	PUNCT
iiclr-18282	568	153	bermuda	bermuda	PROPN
iiclr-18282	568	154	,	,	PUNCT
iiclr-18282	568	155	luxembourg	luxembourg	PROPN
iiclr-18282	568	156	,	,	PUNCT
iiclr-18282	568	157	isle	isle	PROPN
iiclr-18282	568	158	of	of	ADP
iiclr-18282	568	159	mann	mann	PROPN
iiclr-18282	568	160	and	and	CCONJ
iiclr-18282	568	161	the	the	DET
iiclr-18282	568	162	cayman	cayman	PROPN
iiclr-18282	568	163	islands	island	NOUN
iiclr-18282	568	164	have	have	AUX
iiclr-18282	568	165	all	all	PRON
iiclr-18282	568	166	signed	sign	VERB
iiclr-18282	568	167	agreements.212	agreements.212	NOUN
iiclr-18282	568	168	the	the	DET
iiclr-18282	568	169	prevalence	prevalence	NOUN
iiclr-18282	568	170	of	of	ADP
iiclr-18282	568	171	these	these	DET
iiclr-18282	568	172	negotiations	negotiation	NOUN
iiclr-18282	568	173	within	within	ADP
iiclr-18282	568	174	the	the	DET
iiclr-18282	568	175	past	past	ADJ
iiclr-18282	568	176	two	two	NUM
iiclr-18282	568	177	years,213	years,213	PROPN
iiclr-18282	568	178	and	and	CCONJ
iiclr-18282	568	179	the	the	DET
iiclr-18282	568	180	comments	comment	NOUN
iiclr-18282	568	181	of	of	ADP
iiclr-18282	568	182	the	the	DET
iiclr-18282	568	183	treasury214	treasury214	PROPN
iiclr-18282	568	184	indicate	indicate	VERB
iiclr-18282	568	185	an	an	DET
iiclr-18282	568	186	increasing	increase	VERB
iiclr-18282	568	187	focus	focus	NOUN
iiclr-18282	568	188	on	on	ADP
iiclr-18282	568	189	implementing	implement	VERB
iiclr-18282	568	190	fatca	fatca	NOUN
iiclr-18282	568	191	bilaterally	bilaterally	ADV
iiclr-18282	568	192	through	through	ADP
iiclr-18282	568	193	agreements	agreement	NOUN
iiclr-18282	568	194	with	with	ADP
iiclr-18282	568	195	other	other	ADJ
iiclr-18282	568	196	countries	country	NOUN
iiclr-18282	568	197	,	,	PUNCT
iiclr-18282	568	198	rather	rather	ADV
iiclr-18282	568	199	than	than	ADP
iiclr-18282	568	200	unilaterally	unilaterally	ADV
iiclr-18282	568	201	through	through	ADP
iiclr-18282	568	202	us	we	PRON
iiclr-18282	568	203	law.215	law.215	NOUN
iiclr-18282	568	204	as	as	SCONJ
iiclr-18282	568	205	the	the	DET
iiclr-18282	568	206	introduction	introduction	NOUN
iiclr-18282	568	207	of	of	ADP
iiclr-18282	568	208	the	the	DET
iiclr-18282	568	209	agreement	agreement	NOUN
iiclr-18282	568	210	with	with	ADP
iiclr-18282	568	211	the	the	DET
iiclr-18282	568	212	united	united	PROPN
iiclr-18282	568	213	kingdom	kingdom	PROPN
iiclr-18282	568	214	indicates	indicate	VERB
iiclr-18282	568	215	,	,	PUNCT
iiclr-18282	568	216	international	international	ADJ
iiclr-18282	568	217	tax	tax	NOUN
iiclr-18282	568	218	evasion	evasion	NOUN
iiclr-18282	568	219	is	be	AUX
iiclr-18282	568	220	not	not	PART
iiclr-18282	568	221	just	just	ADV
iiclr-18282	568	222	a	a	DET
iiclr-18282	568	223	problem	problem	NOUN
iiclr-18282	568	224	for	for	ADP
iiclr-18282	568	225	the	the	DET
iiclr-18282	568	226	united	united	PROPN
iiclr-18282	568	227	states	states	PROPN
iiclr-18282	568	228	,	,	PUNCT
iiclr-18282	568	229	and	and	CCONJ
iiclr-18282	568	230	the	the	DET
iiclr-18282	568	231	underlying	underlie	VERB
iiclr-18282	568	232	policy	policy	NOUN
iiclr-18282	568	233	goals	goal	NOUN
iiclr-18282	568	234	of	of	ADP
iiclr-18282	568	235	fatca	fatca	ADJ
iiclr-18282	568	236	reporting	reporting	NOUN
iiclr-18282	568	237	requirements	requirement	NOUN
iiclr-18282	568	238	to	to	PART
iiclr-18282	568	239	improve	improve	VERB
iiclr-18282	568	240	tax	tax	NOUN
iiclr-18282	568	241	compliance	compliance	NOUN
iiclr-18282	568	242	is	be	AUX
iiclr-18282	568	243	important	important	ADJ
iiclr-18282	568	244	to	to	ADP
iiclr-18282	568	245	other	other	ADJ
iiclr-18282	568	246	countries	country	NOUN
iiclr-18282	568	247	as	as	ADP
iiclr-18282	568	248	well.216	well.216	PROPN
iiclr-18282	568	249	so	so	ADV
iiclr-18282	568	250	while	while	SCONJ
iiclr-18282	568	251	the	the	DET
iiclr-18282	568	252	use	use	NOUN
iiclr-18282	568	253	of	of	ADP
iiclr-18282	568	254	intergovernmental	intergovernmental	ADJ
iiclr-18282	568	255	agreements	agreement	NOUN
iiclr-18282	568	256	is	be	AUX
iiclr-18282	568	257	primarily	primarily	ADV
iiclr-18282	568	258	for	for	ADP
iiclr-18282	568	259	the	the	DET
iiclr-18282	568	260	purpose	purpose	NOUN
iiclr-18282	568	261	of	of	ADP
iiclr-18282	568	262	addressing	address	VERB
iiclr-18282	568	263	legal	legal	ADJ
iiclr-18282	568	264	impediments	impediment	NOUN
iiclr-18282	568	265	of	of	ADP
iiclr-18282	568	266	implementing	implement	VERB
iiclr-18282	568	267	the	the	DET
iiclr-18282	568	268	domestic	domestic	ADJ
iiclr-18282	568	269	law	law	NOUN
iiclr-18282	568	270	of	of	ADP
iiclr-18282	568	271	the	the	DET
iiclr-18282	568	272	united	united	PROPN
iiclr-18282	568	273	states	states	PROPN
iiclr-18282	568	274	upon	upon	SCONJ
iiclr-18282	568	275	foreign	foreign	ADJ
iiclr-18282	568	276	entities	entity	NOUN
iiclr-18282	568	277	,	,	PUNCT
iiclr-18282	568	278	it	it	PRON
iiclr-18282	568	279	also	also	ADV
iiclr-18282	568	280	serves	serve	VERB
iiclr-18282	568	281	the	the	DET
iiclr-18282	568	282	purpose	purpose	NOUN
iiclr-18282	568	283	of	of	ADP
iiclr-18282	568	284	putting	put	VERB
iiclr-18282	568	285	forth	forth	ADP
iiclr-18282	568	286	a	a	DET
iiclr-18282	568	287	multinational	multinational	ADJ
iiclr-18282	568	288	effort	effort	NOUN
iiclr-18282	568	289	to	to	PART
iiclr-18282	568	290	reign	reign	VERB
iiclr-18282	568	291	in	in	ADP
iiclr-18282	568	292	tax	tax	NOUN
iiclr-18282	568	293	206	206	NUM
iiclr-18282	568	294	.	.	PUNCT
iiclr-18282	569	1	i	i	PRON
iiclr-18282	569	2	d.	d.	PROPN
iiclr-18282	569	3	207	207	NUM
iiclr-18282	569	4	.	.	PUNCT
iiclr-18282	570	1	i	i	PRON
iiclr-18282	570	2	d.	d.	PROPN
iiclr-18282	570	3	;	;	PUNCT
iiclr-18282	570	4	26	26	NUM
iiclr-18282	570	5	u.s.c	u.s.c	NOUN
iiclr-18282	570	6	.	.	PUNCT
iiclr-18282	571	1	§	§	PROPN
iiclr-18282	571	2	1471	1471	NUM
iiclr-18282	571	3	.	.	PUNCT
iiclr-18282	572	1	208	208	NUM
iiclr-18282	572	2	.	.	X
iiclr-18282	573	1	granwell	granwell	PROPN
iiclr-18282	573	2	&	&	CCONJ
iiclr-18282	573	3	jurewicz	jurewicz	PROPN
iiclr-18282	573	4	,	,	PUNCT
iiclr-18282	573	5	supra	supra	PROPN
iiclr-18282	573	6	note	note	NOUN
iiclr-18282	573	7	203	203	NUM
iiclr-18282	573	8	.	.	PUNCT
iiclr-18282	574	1	209	209	NUM
iiclr-18282	574	2	.	.	PUNCT
iiclr-18282	575	1	granwell	granwell	PROPN
iiclr-18282	575	2	&	&	CCONJ
iiclr-18282	575	3	jurewicz	jurewicz	PROPN
iiclr-18282	575	4	,	,	PUNCT
iiclr-18282	575	5	supra	supra	PROPN
iiclr-18282	575	6	note	note	PROPN
iiclr-18282	575	7	203	203	NUM
iiclr-18282	575	8	;	;	PUNCT
iiclr-18282	575	9	press	press	NOUN
iiclr-18282	575	10	release	release	NOUN
iiclr-18282	575	11	,	,	PUNCT
iiclr-18282	575	12	us	us	PROPN
iiclr-18282	575	13	dep’t	dep’t	NOUN
iiclr-18282	575	14	of	of	ADP
iiclr-18282	575	15	the	the	DET
iiclr-18282	575	16	treasury	treasury	PROPN
iiclr-18282	575	17	,	,	PUNCT
iiclr-18282	575	18	treasury	treasury	PROPN
iiclr-18282	575	19	,	,	PUNCT
iiclr-18282	575	20	switzerland	switzerland	PROPN
iiclr-18282	575	21	agree	agree	VERB
iiclr-18282	575	22	to	to	PART
iiclr-18282	575	23	pursue	pursue	VERB
iiclr-18282	575	24	framework	framework	NOUN
iiclr-18282	575	25	for	for	ADP
iiclr-18282	575	26	cooperation	cooperation	NOUN
iiclr-18282	575	27	for	for	ADP
iiclr-18282	575	28	implementing	implement	VERB
iiclr-18282	575	29	fatca	fatca	NOUN
iiclr-18282	575	30	(	(	PUNCT
iiclr-18282	575	31	june	june	PROPN
iiclr-18282	575	32	21	21	NUM
iiclr-18282	575	33	,	,	PUNCT
iiclr-18282	575	34	2012	2012	NUM
iiclr-18282	575	35	)	)	PUNCT
iiclr-18282	575	36	,	,	PUNCT
iiclr-18282	575	37	archived	archive	VERB
iiclr-18282	575	38	at	at	ADP
iiclr-18282	575	39	http://perma.cc/jf6y-rfhy	http://perma.cc/jf6y-rfhy	PROPN
iiclr-18282	576	1	[	[	X
iiclr-18282	576	2	hereinafter	hereinafter	NOUN
iiclr-18282	576	3	treasury	treasury	PROPN
iiclr-18282	576	4	press	press	NOUN
iiclr-18282	576	5	release	release	NOUN
iiclr-18282	576	6	]	]	PUNCT
iiclr-18282	576	7	.	.	PUNCT
iiclr-18282	577	1	210	210	NUM
iiclr-18282	577	2	.	.	PUNCT
iiclr-18282	578	1	granwell	granwell	PROPN
iiclr-18282	578	2	&	&	CCONJ
iiclr-18282	578	3	jurewicz	jurewicz	PROPN
iiclr-18282	578	4	,	,	PUNCT
iiclr-18282	578	5	supra	supra	PROPN
iiclr-18282	578	6	note	note	NOUN
iiclr-18282	578	7	203	203	NUM
iiclr-18282	578	8	.	.	PUNCT
iiclr-18282	578	9	211	211	NUM
iiclr-18282	578	10	.	.	PUNCT
iiclr-18282	579	1	fatca	fatca	ADJ
iiclr-18282	579	2	-	-	PUNCT
iiclr-18282	579	3	archive	archive	NOUN
iiclr-18282	579	4	,	,	PUNCT
iiclr-18282	579	5	u.s	u.s	PROPN
iiclr-18282	579	6	.	.	PROPN
iiclr-18282	579	7	dep’t	dep’t	NOUN
iiclr-18282	579	8	of	of	ADP
iiclr-18282	579	9	treasury	treasury	PROPN
iiclr-18282	579	10	(	(	PUNCT
iiclr-18282	579	11	may	may	PROPN
iiclr-18282	579	12	16	16	NUM
iiclr-18282	579	13	,	,	PUNCT
iiclr-18282	579	14	2014	2014	NUM
iiclr-18282	579	15	)	)	PUNCT
iiclr-18282	579	16	,	,	PUNCT
iiclr-18282	579	17	http://www.treasury.gov/resource-center/tax-policy/treaties/pages/fatca-archive.aspx	http://www.treasury.gov/resource-center/tax-policy/treaties/pages/fatca-archive.aspx	PROPN
iiclr-18282	579	18	,	,	PUNCT
iiclr-18282	579	19	archived	archive	VERB
iiclr-18282	579	20	at	at	ADP
iiclr-18282	579	21	http://perma.cc/na8j-xzsl	http://perma.cc/na8j-xzsl	PROPN
iiclr-18282	579	22	.	.	PROPN
iiclr-18282	579	23	212	212	NUM
iiclr-18282	579	24	.	.	PUNCT
iiclr-18282	580	1	i	i	PRON
iiclr-18282	580	2	d.	d.	PROPN
iiclr-18282	580	3	213	213	NUM
iiclr-18282	580	4	.	.	PUNCT
iiclr-18282	581	1	granwell	granwell	PROPN
iiclr-18282	581	2	&	&	CCONJ
iiclr-18282	581	3	jurewicz	jurewicz	PROPN
iiclr-18282	581	4	,	,	PUNCT
iiclr-18282	581	5	supra	supra	PROPN
iiclr-18282	581	6	note	note	PROPN
iiclr-18282	581	7	203	203	NUM
iiclr-18282	581	8	;	;	PUNCT
iiclr-18282	581	9	treasury	treasury	PROPN
iiclr-18282	581	10	press	press	NOUN
iiclr-18282	581	11	release	release	NOUN
iiclr-18282	581	12	,	,	PUNCT
iiclr-18282	581	13	supra	supra	PROPN
iiclr-18282	581	14	note	note	NOUN
iiclr-18282	581	15	209	209	NUM
iiclr-18282	581	16	.	.	PUNCT
iiclr-18282	582	1	214	214	NUM
iiclr-18282	582	2	.	.	PUNCT
iiclr-18282	583	1	treasury	treasury	PROPN
iiclr-18282	583	2	press	press	NOUN
iiclr-18282	583	3	release	release	NOUN
iiclr-18282	583	4	,	,	PUNCT
iiclr-18282	583	5	supra	supra	PROPN
iiclr-18282	583	6	note	note	NOUN
iiclr-18282	583	7	209	209	NUM
iiclr-18282	583	8	.	.	PUNCT
iiclr-18282	584	1	215	215	NUM
iiclr-18282	584	2	.	.	PUNCT
iiclr-18282	585	1	treasury	treasury	PROPN
iiclr-18282	585	2	press	press	NOUN
iiclr-18282	585	3	release	release	NOUN
iiclr-18282	585	4	,	,	PUNCT
iiclr-18282	585	5	supra	supra	PROPN
iiclr-18282	585	6	note	note	NOUN
iiclr-18282	585	7	209	209	NUM
iiclr-18282	585	8	;	;	PUNCT
iiclr-18282	585	9	granwell	granwell	PROPN
iiclr-18282	585	10	&	&	CCONJ
iiclr-18282	585	11	jurewicz	jurewicz	PROPN
iiclr-18282	585	12	,	,	PUNCT
iiclr-18282	585	13	supra	supra	PROPN
iiclr-18282	585	14	note	note	NOUN
iiclr-18282	585	15	203	203	NUM
iiclr-18282	585	16	.	.	PUNCT
iiclr-18282	585	17	216	216	NUM
iiclr-18282	585	18	.	.	PUNCT
iiclr-18282	586	1	“	"	PUNCT
iiclr-18282	586	2	whereas	whereas	ADV
iiclr-18282	586	3	,	,	PUNCT
iiclr-18282	586	4	the	the	DET
iiclr-18282	586	5	government	government	NOUN
iiclr-18282	586	6	of	of	ADP
iiclr-18282	586	7	the	the	DET
iiclr-18282	586	8	united	united	ADJ
iiclr-18282	586	9	kingdom	kingdom	NOUN
iiclr-18282	586	10	of	of	ADP
iiclr-18282	586	11	great	great	ADJ
iiclr-18282	586	12	britain	britain	PROPN
iiclr-18282	586	13	and	and	CCONJ
iiclr-18282	586	14	northern	northern	PROPN
iiclr-18282	586	15	ireland	ireland	PROPN
iiclr-18282	586	16	is	be	AUX
iiclr-18282	586	17	supportive	supportive	ADJ
iiclr-18282	586	18	of	of	ADP
iiclr-18282	586	19	the	the	DET
iiclr-18282	586	20	underlying	underlying	ADJ
iiclr-18282	586	21	policy	policy	NOUN
iiclr-18282	586	22	goal	goal	NOUN
iiclr-18282	586	23	of	of	ADP
iiclr-18282	586	24	fatca	fatca	NOUN
iiclr-18282	586	25	to	to	PART
iiclr-18282	586	26	improve	improve	VERB
iiclr-18282	586	27	tax	tax	NOUN
iiclr-18282	586	28	compliance	compliance	NOUN
iiclr-18282	586	29	…	…	SYM
iiclr-18282	586	30	[w]hereas	[w]hereas	X
iiclr-18282	586	31	,	,	PUNCT
iiclr-18282	586	32	the	the	DET
iiclr-18282	586	33	parties	party	NOUN
iiclr-18282	586	34	are	be	AUX
iiclr-18282	586	35	committed	commit	VERB
iiclr-18282	586	36	to	to	ADP
iiclr-18282	586	37	working	work	VERB
iiclr-18282	586	38	together	together	ADV
iiclr-18282	586	39	over	over	ADP
iiclr-18282	586	40	the	the	DET
iiclr-18282	586	41	longer	long	ADJ
iiclr-18282	586	42	term	term	NOUN
iiclr-18282	586	43	towards	towards	ADP
iiclr-18282	586	44	achieving	achieve	VERB
iiclr-18282	586	45	common	common	ADJ
iiclr-18282	586	46	reporting	reporting	NOUN
iiclr-18282	586	47	and	and	CCONJ
iiclr-18282	586	48	due	due	ADJ
iiclr-18282	586	49	diligence	diligence	NOUN
iiclr-18282	586	50	standards	standard	NOUN
iiclr-18282	586	51	for	for	ADP
iiclr-18282	586	52	financial	financial	ADJ
iiclr-18282	586	53	institutions	institution	NOUN
iiclr-18282	586	54	.	.	PUNCT
iiclr-18282	586	55	”	"	PUNCT
iiclr-18282	587	1	u.k	u.k	PROPN
iiclr-18282	587	2	.	.	PROPN
iiclr-18282	587	3	fatca	fatca	PROPN
iiclr-18282	587	4	agreement	agreement	PROPN
iiclr-18282	587	5	,	,	PUNCT
iiclr-18282	587	6	supra	supra	PROPN
iiclr-18282	587	7	note	note	NOUN
iiclr-18282	587	8	46	46	NUM
iiclr-18282	587	9	(	(	PUNCT
iiclr-18282	587	10	alterations	alteration	NOUN
iiclr-18282	587	11	added	add	VERB
iiclr-18282	587	12	)	)	PUNCT
iiclr-18282	587	13	.	.	PUNCT
iiclr-18282	588	1	752	752	NUM
iiclr-18282	588	2	ind	ind	NOUN
iiclr-18282	588	3	.	.	PUNCT
iiclr-18282	589	1	int’l	int’l	PRON
iiclr-18282	589	2	&	&	CCONJ
iiclr-18282	589	3	comp	comp	PROPN
iiclr-18282	589	4	.	.	PUNCT
iiclr-18282	590	1	l.	l.	PROPN
iiclr-18282	590	2	rev	rev	PROPN
iiclr-18282	590	3	.	.	PUNCT
iiclr-18282	591	1	[	[	X
iiclr-18282	591	2	vol	vol	NOUN
iiclr-18282	591	3	.	.	PUNCT
iiclr-18282	592	1	24:3	24:3	NUM
iiclr-18282	592	2	avoidance.217	avoidance.217	PROPN
iiclr-18282	592	3	v.	v.	ADP
iiclr-18282	592	4	theory	theory	NOUN
iiclr-18282	592	5	behind	behind	ADP
iiclr-18282	592	6	implementing	implement	VERB
iiclr-18282	592	7	a	a	DET
iiclr-18282	592	8	withholding	withholding	NOUN
iiclr-18282	592	9	system	system	NOUN
iiclr-18282	592	10	in	in	ADP
iiclr-18282	592	11	the	the	DET
iiclr-18282	592	12	international	international	ADJ
iiclr-18282	592	13	realm	realm	NOUN
iiclr-18282	592	14	by	by	ADP
iiclr-18282	592	15	requiring	require	VERB
iiclr-18282	592	16	foreign	foreign	ADJ
iiclr-18282	592	17	companies	company	NOUN
iiclr-18282	592	18	to	to	PART
iiclr-18282	592	19	disclose	disclose	VERB
iiclr-18282	592	20	certain	certain	ADJ
iiclr-18282	592	21	taxpayer	taxpayer	NOUN
iiclr-18282	592	22	information	information	NOUN
iiclr-18282	592	23	under	under	ADP
iiclr-18282	592	24	fatca	fatca	ADJ
iiclr-18282	592	25	or	or	CCONJ
iiclr-18282	592	26	face	face	VERB
iiclr-18282	592	27	severe	severe	ADJ
iiclr-18282	592	28	penalties	penalty	NOUN
iiclr-18282	592	29	,	,	PUNCT
iiclr-18282	592	30	the	the	DET
iiclr-18282	592	31	us	us	PROPN
iiclr-18282	592	32	government	government	NOUN
iiclr-18282	592	33	is	be	AUX
iiclr-18282	592	34	attempting	attempt	VERB
iiclr-18282	592	35	to	to	PART
iiclr-18282	592	36	replicate	replicate	VERB
iiclr-18282	592	37	the	the	DET
iiclr-18282	592	38	success	success	NOUN
iiclr-18282	592	39	of	of	ADP
iiclr-18282	592	40	the	the	DET
iiclr-18282	592	41	domestic	domestic	ADJ
iiclr-18282	592	42	withholding	withholding	NOUN
iiclr-18282	592	43	system.218	system.218	NOUN
iiclr-18282	592	44	in	in	ADP
iiclr-18282	592	45	the	the	DET
iiclr-18282	592	46	united	united	PROPN
iiclr-18282	592	47	states	states	PROPN
iiclr-18282	592	48	,	,	PUNCT
iiclr-18282	592	49	the	the	DET
iiclr-18282	592	50	government	government	NOUN
iiclr-18282	592	51	uses	use	VERB
iiclr-18282	592	52	a	a	DET
iiclr-18282	592	53	voluntary	voluntary	ADJ
iiclr-18282	592	54	compliance	compliance	NOUN
iiclr-18282	592	55	system	system	NOUN
iiclr-18282	592	56	with	with	ADP
iiclr-18282	592	57	the	the	DET
iiclr-18282	592	58	threat	threat	NOUN
iiclr-18282	592	59	of	of	ADP
iiclr-18282	592	60	penalties219	penalties219	PROPN
iiclr-18282	592	61	and	and	CCONJ
iiclr-18282	592	62	a	a	DET
iiclr-18282	592	63	withholding	withholding	NOUN
iiclr-18282	592	64	system	system	NOUN
iiclr-18282	592	65	by	by	ADP
iiclr-18282	592	66	employers220	employers220	PROPN
iiclr-18282	592	67	to	to	PART
iiclr-18282	592	68	effectuate	effectuate	VERB
iiclr-18282	592	69	compliance	compliance	NOUN
iiclr-18282	592	70	.	.	PUNCT
iiclr-18282	593	1	with	with	ADP
iiclr-18282	593	2	the	the	DET
iiclr-18282	593	3	risk	risk	NOUN
iiclr-18282	593	4	of	of	ADP
iiclr-18282	593	5	audit	audit	NOUN
iiclr-18282	593	6	at	at	ADP
iiclr-18282	593	7	just	just	ADV
iiclr-18282	593	8	above	above	ADP
iiclr-18282	593	9	1	1	NUM
iiclr-18282	593	10	percent	percent	NOUN
iiclr-18282	593	11	of	of	ADP
iiclr-18282	593	12	individual	individual	ADJ
iiclr-18282	593	13	returns	return	NOUN
iiclr-18282	593	14	filed221	filed221	PROPN
iiclr-18282	593	15	and	and	CCONJ
iiclr-18282	593	16	the	the	DET
iiclr-18282	593	17	average	average	ADJ
iiclr-18282	593	18	penalty	penalty	NOUN
iiclr-18282	593	19	for	for	ADP
iiclr-18282	593	20	tax	tax	NOUN
iiclr-18282	593	21	evasion	evasion	NOUN
iiclr-18282	593	22	close	close	ADJ
iiclr-18282	593	23	to	to	PART
iiclr-18282	593	24	20	20	NUM
iiclr-18282	593	25	percent	percent	NOUN
iiclr-18282	593	26	of	of	ADP
iiclr-18282	593	27	the	the	DET
iiclr-18282	593	28	underpayment,222	underpayment,222	NOUN
iiclr-18282	593	29	a	a	DET
iiclr-18282	593	30	lot	lot	NOUN
iiclr-18282	593	31	of	of	ADP
iiclr-18282	593	32	the	the	DET
iiclr-18282	593	33	heavy	heavy	ADJ
iiclr-18282	593	34	lifting	lifting	NOUN
iiclr-18282	593	35	is	be	AUX
iiclr-18282	593	36	done	do	VERB
iiclr-18282	593	37	by	by	ADP
iiclr-18282	593	38	the	the	DET
iiclr-18282	593	39	employer	employer	NOUN
iiclr-18282	593	40	withholding.223	withholding.223	NOUN
iiclr-18282	593	41	by	by	ADP
iiclr-18282	593	42	putting	put	VERB
iiclr-18282	593	43	the	the	DET
iiclr-18282	593	44	onus	onus	NOUN
iiclr-18282	593	45	on	on	ADP
iiclr-18282	593	46	the	the	DET
iiclr-18282	593	47	employers	employer	NOUN
iiclr-18282	593	48	to	to	PART
iiclr-18282	593	49	disclose	disclose	VERB
iiclr-18282	593	50	the	the	DET
iiclr-18282	593	51	earnings	earning	NOUN
iiclr-18282	593	52	information	information	NOUN
iiclr-18282	593	53	and	and	CCONJ
iiclr-18282	593	54	withhold	withhold	VERB
iiclr-18282	593	55	the	the	DET
iiclr-18282	593	56	adequate	adequate	ADJ
iiclr-18282	593	57	amount	amount	NOUN
iiclr-18282	593	58	of	of	ADP
iiclr-18282	593	59	taxes	taxis	NOUN
iiclr-18282	593	60	,	,	PUNCT
iiclr-18282	593	61	the	the	DET
iiclr-18282	593	62	government	government	NOUN
iiclr-18282	593	63	is	be	AUX
iiclr-18282	593	64	taking	take	VERB
iiclr-18282	593	65	the	the	DET
iiclr-18282	593	66	decision	decision	NOUN
iiclr-18282	593	67	out	out	ADP
iiclr-18282	593	68	of	of	ADP
iiclr-18282	593	69	the	the	DET
iiclr-18282	593	70	hand	hand	NOUN
iiclr-18282	593	71	of	of	ADP
iiclr-18282	593	72	the	the	DET
iiclr-18282	593	73	taxpayer	taxpayer	NOUN
iiclr-18282	593	74	.	.	PUNCT
iiclr-18282	594	1	while	while	SCONJ
iiclr-18282	594	2	many	many	ADJ
iiclr-18282	594	3	would	would	AUX
iiclr-18282	594	4	acknowledge	acknowledge	VERB
iiclr-18282	594	5	that	that	SCONJ
iiclr-18282	594	6	taxes	taxis	NOUN
iiclr-18282	594	7	are	be	AUX
iiclr-18282	594	8	beneficial	beneficial	ADJ
iiclr-18282	594	9	to	to	ADP
iiclr-18282	594	10	some	some	DET
iiclr-18282	594	11	degree,224	degree,224	NOUN
iiclr-18282	594	12	the	the	DET
iiclr-18282	594	13	idea	idea	NOUN
iiclr-18282	594	14	of	of	ADP
iiclr-18282	594	15	voluntarily	voluntarily	ADV
iiclr-18282	594	16	giving	give	VERB
iiclr-18282	594	17	up	up	ADP
iiclr-18282	594	18	a	a	DET
iiclr-18282	594	19	portion	portion	NOUN
iiclr-18282	594	20	of	of	ADP
iiclr-18282	594	21	hard	hard	ADV
iiclr-18282	594	22	-	-	PUNCT
iiclr-18282	594	23	earned	earn	VERB
iiclr-18282	594	24	cash	cash	NOUN
iiclr-18282	594	25	for	for	ADP
iiclr-18282	594	26	slight	slight	ADJ
iiclr-18282	594	27	,	,	PUNCT
iiclr-18282	594	28	if	if	SCONJ
iiclr-18282	594	29	any	any	PRON
iiclr-18282	594	30	,	,	PUNCT
iiclr-18282	594	31	recognizable	recognizable	ADJ
iiclr-18282	594	32	quantifiable	quantifiable	ADJ
iiclr-18282	594	33	return225	return225	PROPN
iiclr-18282	594	34	seems	seem	VERB
iiclr-18282	594	35	to	to	PART
iiclr-18282	594	36	be	be	AUX
iiclr-18282	594	37	a	a	DET
iiclr-18282	594	38	tough	tough	ADJ
iiclr-18282	594	39	sell	sell	NOUN
iiclr-18282	594	40	.	.	PUNCT
iiclr-18282	595	1	this	this	DET
iiclr-18282	595	2	conflict	conflict	NOUN
iiclr-18282	595	3	between	between	ADP
iiclr-18282	595	4	the	the	DET
iiclr-18282	595	5	individual	individual	NOUN
iiclr-18282	595	6	and	and	CCONJ
iiclr-18282	595	7	society	society	NOUN
iiclr-18282	595	8	is	be	AUX
iiclr-18282	595	9	perhaps	perhaps	ADV
iiclr-18282	595	10	best	well	ADV
iiclr-18282	595	11	described	describe	VERB
iiclr-18282	595	12	by	by	ADP
iiclr-18282	595	13	the	the	DET
iiclr-18282	595	14	theory	theory	NOUN
iiclr-18282	595	15	of	of	ADP
iiclr-18282	595	16	collective	collective	ADJ
iiclr-18282	595	17	action	action	NOUN
iiclr-18282	595	18	,	,	PUNCT
iiclr-18282	595	19	which	which	PRON
iiclr-18282	595	20	posits	posit	VERB
iiclr-18282	595	21	that	that	SCONJ
iiclr-18282	595	22	individuals	individual	NOUN
iiclr-18282	595	23	will	will	AUX
iiclr-18282	595	24	behave	behave	VERB
iiclr-18282	595	25	like	like	ADP
iiclr-18282	595	26	rational	rational	ADJ
iiclr-18282	595	27	wealth	wealth	NOUN
iiclr-18282	595	28	maximizers.226	maximizers.226	NOUN
iiclr-18282	595	29	those	those	DET
iiclr-18282	595	30	individuals	individual	NOUN
iiclr-18282	595	31	will	will	AUX
iiclr-18282	595	32	rarely	rarely	ADV
iiclr-18282	595	33	find	find	VERB
iiclr-18282	595	34	it	it	PRON
iiclr-18282	595	35	justifiable	justifiable	ADJ
iiclr-18282	595	36	to	to	PART
iiclr-18282	595	37	contribute	contribute	VERB
iiclr-18282	595	38	resources	resource	NOUN
iiclr-18282	595	39	to	to	ADP
iiclr-18282	595	40	attaining	attain	VERB
iiclr-18282	595	41	collective	collective	ADJ
iiclr-18282	595	42	goods	good	NOUN
iiclr-18282	595	43	,	,	PUNCT
iiclr-18282	595	44	but	but	CCONJ
iiclr-18282	595	45	instead	instead	ADV
iiclr-18282	595	46	will	will	AUX
iiclr-18282	595	47	free	free	ADJ
iiclr-18282	595	48	-	-	PUNCT
iiclr-18282	595	49	ride	ride	NOUN
iiclr-18282	595	50	on	on	ADP
iiclr-18282	595	51	the	the	DET
iiclr-18282	595	52	contributions	contribution	NOUN
iiclr-18282	595	53	that	that	PRON
iiclr-18282	595	54	others	other	NOUN
iiclr-18282	595	55	make.227	make.227	PROPN
iiclr-18282	595	56	as	as	ADP
iiclr-18282	595	57	a	a	DET
iiclr-18282	595	58	result	result	NOUN
iiclr-18282	595	59	,	,	PUNCT
iiclr-18282	595	60	217	217	NUM
iiclr-18282	595	61	.	.	PUNCT
iiclr-18282	596	1	see	see	VERB
iiclr-18282	596	2	generally	generally	ADV
iiclr-18282	596	3	u.k	u.k	PROPN
iiclr-18282	596	4	.	.	PROPN
iiclr-18282	596	5	fatca	fatca	PROPN
iiclr-18282	596	6	agreement	agreement	PROPN
iiclr-18282	596	7	,	,	PUNCT
iiclr-18282	596	8	supra	supra	PROPN
iiclr-18282	596	9	note	note	NOUN
iiclr-18282	596	10	46	46	NUM
iiclr-18282	596	11	.	.	NOUN
iiclr-18282	596	12	218	218	NUM
iiclr-18282	596	13	.	.	PUNCT
iiclr-18282	597	1	the	the	DET
iiclr-18282	597	2	irs	irs	PROPN
iiclr-18282	597	3	estimates	estimate	VERB
iiclr-18282	597	4	that	that	SCONJ
iiclr-18282	597	5	83	83	NUM
iiclr-18282	597	6	percent	percent	NOUN
iiclr-18282	597	7	of	of	ADP
iiclr-18282	597	8	domestic	domestic	ADJ
iiclr-18282	597	9	income	income	NOUN
iiclr-18282	597	10	taxes	taxis	NOUN
iiclr-18282	597	11	are	be	AUX
iiclr-18282	597	12	collected	collect	VERB
iiclr-18282	597	13	.	.	PUNCT
iiclr-18282	598	1	eric	eric	PROPN
iiclr-18282	598	2	posner	posner	PROPN
iiclr-18282	598	3	,	,	PUNCT
iiclr-18282	598	4	law	law	NOUN
iiclr-18282	598	5	and	and	CCONJ
iiclr-18282	598	6	social	social	ADJ
iiclr-18282	598	7	norms	norm	NOUN
iiclr-18282	598	8	:	:	PUNCT
iiclr-18282	598	9	the	the	DET
iiclr-18282	598	10	case	case	NOUN
iiclr-18282	598	11	of	of	ADP
iiclr-18282	598	12	tax	tax	NOUN
iiclr-18282	598	13	compliance	compliance	NOUN
iiclr-18282	598	14	,	,	PUNCT
iiclr-18282	598	15	86	86	NUM
iiclr-18282	598	16	va	va	NOUN
iiclr-18282	598	17	.	.	PUNCT
iiclr-18282	599	1	l.	l.	PROPN
iiclr-18282	599	2	rev	rev	PROPN
iiclr-18282	599	3	.	.	PROPN
iiclr-18282	599	4	1781	1781	NUM
iiclr-18282	599	5	,	,	PUNCT
iiclr-18282	599	6	1784	1784	NUM
iiclr-18282	599	7	(	(	PUNCT
iiclr-18282	599	8	2000	2000	NUM
iiclr-18282	599	9	)	)	PUNCT
iiclr-18282	599	10	.	.	PUNCT
iiclr-18282	600	1	219	219	NUM
iiclr-18282	600	2	.	.	PUNCT
iiclr-18282	601	1	topic	topic	NOUN
iiclr-18282	601	2	306	306	NUM
iiclr-18282	601	3	penalty	penalty	NOUN
iiclr-18282	601	4	for	for	ADP
iiclr-18282	601	5	underpayment	underpayment	NOUN
iiclr-18282	601	6	of	of	ADP
iiclr-18282	601	7	estimated	estimate	VERB
iiclr-18282	601	8	tax	tax	NOUN
iiclr-18282	601	9	,	,	PUNCT
iiclr-18282	601	10	internal	internal	ADJ
iiclr-18282	601	11	revenue	revenue	NOUN
iiclr-18282	601	12	serv	serv	X
iiclr-18282	601	13	.	.	PUNCT
iiclr-18282	601	14	,	,	PUNCT
iiclr-18282	601	15	http://www.irs.gov/taxtopics/tc306.html	http://www.irs.gov/taxtopics/tc306.html	PROPN
iiclr-18282	601	16	(	(	PUNCT
iiclr-18282	601	17	last	last	ADV
iiclr-18282	601	18	updated	update	VERB
iiclr-18282	601	19	jan	jan	PROPN
iiclr-18282	601	20	.	.	PROPN
iiclr-18282	601	21	22	22	NUM
iiclr-18282	601	22	,	,	PUNCT
iiclr-18282	601	23	2014	2014	NUM
iiclr-18282	601	24	,	,	PUNCT
iiclr-18282	601	25	archived	archive	VERB
iiclr-18282	601	26	at	at	ADP
iiclr-18282	601	27	http://perma.cc/fpy2-mahs	http://perma.cc/fpy2-mah	NOUN
iiclr-18282	601	28	)	)	PUNCT
iiclr-18282	601	29	.	.	PUNCT
iiclr-18282	602	1	220	220	NUM
iiclr-18282	602	2	.	.	PUNCT
iiclr-18282	602	3	tax	tax	NOUN
iiclr-18282	602	4	withholding	withholding	NOUN
iiclr-18282	602	5	,	,	PUNCT
iiclr-18282	602	6	supra	supra	PROPN
iiclr-18282	602	7	note	note	NOUN
iiclr-18282	602	8	5	5	NUM
iiclr-18282	602	9	.	.	SYM
iiclr-18282	602	10	221	221	NUM
iiclr-18282	602	11	.	.	PUNCT
iiclr-18282	603	1	see	see	VERB
iiclr-18282	603	2	internal	internal	ADJ
iiclr-18282	603	3	revenue	revenue	NOUN
iiclr-18282	603	4	serv	serv	X
iiclr-18282	603	5	.	.	PUNCT
iiclr-18282	604	1	,	,	PUNCT
iiclr-18282	604	2	fiscal	fiscal	ADJ
iiclr-18282	604	3	year	year	NOUN
iiclr-18282	604	4	2011	2011	NUM
iiclr-18282	604	5	enforcement	enforcement	NOUN
iiclr-18282	604	6	and	and	CCONJ
iiclr-18282	604	7	statistics	statistic	NOUN
iiclr-18282	604	8	(	(	PUNCT
iiclr-18282	604	9	2011	2011	NUM
iiclr-18282	604	10	)	)	PUNCT
iiclr-18282	604	11	,	,	PUNCT
iiclr-18282	604	12	archived	archive	VERB
iiclr-18282	604	13	at	at	ADP
iiclr-18282	604	14	http://perma.cc/y65a-3a4e	http://perma.cc/y65a-3a4e	X
iiclr-18282	604	15	.	.	PUNCT
iiclr-18282	605	1	222	222	NUM
iiclr-18282	605	2	.	.	PUNCT
iiclr-18282	606	1	posner	posner	NOUN
iiclr-18282	606	2	,	,	PUNCT
iiclr-18282	606	3	supra	supra	PROPN
iiclr-18282	606	4	note	note	NOUN
iiclr-18282	606	5	218	218	NUM
iiclr-18282	606	6	,	,	PUNCT
iiclr-18282	606	7	at	at	ADP
iiclr-18282	606	8	1783	1783	NUM
iiclr-18282	606	9	.	.	PUNCT
iiclr-18282	607	1	223	223	NUM
iiclr-18282	607	2	.	.	PUNCT
iiclr-18282	607	3	posner	posner	NOUN
iiclr-18282	607	4	,	,	PUNCT
iiclr-18282	607	5	supra	supra	PROPN
iiclr-18282	607	6	note	note	NOUN
iiclr-18282	607	7	218	218	NUM
iiclr-18282	607	8	,	,	PUNCT
iiclr-18282	607	9	at	at	ADP
iiclr-18282	607	10	1784	1784	NUM
iiclr-18282	607	11	.	.	PUNCT
iiclr-18282	608	1	224	224	NUM
iiclr-18282	608	2	.	.	PUNCT
iiclr-18282	609	1	most	most	ADJ
iiclr-18282	609	2	major	major	ADJ
iiclr-18282	609	3	political	political	ADJ
iiclr-18282	609	4	parties	party	NOUN
iiclr-18282	609	5	in	in	ADP
iiclr-18282	609	6	the	the	DET
iiclr-18282	609	7	united	united	PROPN
iiclr-18282	609	8	states	states	PROPN
iiclr-18282	609	9	recognize	recognize	VERB
iiclr-18282	609	10	taxes	taxis	NOUN
iiclr-18282	609	11	as	as	ADP
iiclr-18282	609	12	a	a	DET
iiclr-18282	609	13	necessary	necessary	ADJ
iiclr-18282	609	14	part	part	NOUN
iiclr-18282	609	15	of	of	ADP
iiclr-18282	609	16	the	the	DET
iiclr-18282	609	17	federal	federal	ADJ
iiclr-18282	609	18	government	government	NOUN
iiclr-18282	609	19	,	,	PUNCT
iiclr-18282	609	20	and	and	CCONJ
iiclr-18282	609	21	it	it	PRON
iiclr-18282	609	22	has	have	AUX
iiclr-18282	609	23	become	become	VERB
iiclr-18282	609	24	acceptable	acceptable	ADJ
iiclr-18282	609	25	to	to	ADP
iiclr-18282	609	26	some	some	DET
iiclr-18282	609	27	degree	degree	NOUN
iiclr-18282	609	28	.	.	PUNCT
iiclr-18282	610	1	but	but	CCONJ
iiclr-18282	610	2	see	see	VERB
iiclr-18282	610	3	libertarian	libertarian	ADJ
iiclr-18282	610	4	party	party	NOUN
iiclr-18282	610	5	,	,	PUNCT
iiclr-18282	610	6	libertarian	libertarian	ADJ
iiclr-18282	610	7	party	party	NOUN
iiclr-18282	610	8	platform	platform	NOUN
iiclr-18282	610	9	para	para	PROPN
iiclr-18282	610	10	.	.	PUNCT
iiclr-18282	611	1	2.4	2.4	NUM
iiclr-18282	611	2	(	(	PUNCT
iiclr-18282	611	3	2012	2012	NUM
iiclr-18282	611	4	)	)	PUNCT
iiclr-18282	611	5	,	,	PUNCT
iiclr-18282	611	6	archived	archive	VERB
iiclr-18282	611	7	at	at	ADP
iiclr-18282	611	8	http://perma.cc/6mrx-rkrr	http://perma.cc/6mrx-rkrr	PROPN
iiclr-18282	611	9	(	(	PUNCT
iiclr-18282	611	10	the	the	DET
iiclr-18282	611	11	libertarian	libertarian	ADJ
iiclr-18282	611	12	party	party	PROPN
iiclr-18282	611	13	vehemently	vehemently	ADV
iiclr-18282	611	14	opposes	oppose	VERB
iiclr-18282	611	15	the	the	DET
iiclr-18282	611	16	income	income	NOUN
iiclr-18282	611	17	tax	tax	NOUN
iiclr-18282	611	18	and	and	CCONJ
iiclr-18282	611	19	calls	call	VERB
iiclr-18282	611	20	for	for	SCONJ
iiclr-18282	611	21	it	it	PRON
iiclr-18282	611	22	to	to	PART
iiclr-18282	611	23	be	be	AUX
iiclr-18282	611	24	repealed	repeal	VERB
iiclr-18282	611	25	.	.	PUNCT
iiclr-18282	611	26	)	)	PUNCT
iiclr-18282	611	27	.	.	PUNCT
iiclr-18282	612	1	225	225	NUM
iiclr-18282	612	2	.	.	PUNCT
iiclr-18282	613	1	while	while	SCONJ
iiclr-18282	613	2	all	all	PRON
iiclr-18282	613	3	benefit	benefit	VERB
iiclr-18282	613	4	from	from	ADP
iiclr-18282	613	5	the	the	DET
iiclr-18282	613	6	protection	protection	NOUN
iiclr-18282	613	7	and	and	CCONJ
iiclr-18282	613	8	infrastructure	infrastructure	NOUN
iiclr-18282	613	9	provided	provide	VERB
iiclr-18282	613	10	by	by	ADP
iiclr-18282	613	11	government	government	NOUN
iiclr-18282	613	12	,	,	PUNCT
iiclr-18282	613	13	it	it	PRON
iiclr-18282	613	14	is	be	AUX
iiclr-18282	613	15	often	often	ADV
iiclr-18282	613	16	hard	hard	ADJ
iiclr-18282	613	17	to	to	PART
iiclr-18282	613	18	see	see	VERB
iiclr-18282	613	19	and	and	CCONJ
iiclr-18282	613	20	is	be	AUX
iiclr-18282	613	21	not	not	PART
iiclr-18282	613	22	as	as	ADV
iiclr-18282	613	23	tactile	tactile	ADJ
iiclr-18282	613	24	as	as	SCONJ
iiclr-18282	613	25	the	the	DET
iiclr-18282	613	26	individual	individual	NOUN
iiclr-18282	613	27	having	have	VERB
iiclr-18282	613	28	more	more	ADJ
iiclr-18282	613	29	of	of	ADP
iiclr-18282	613	30	his	his	PRON
iiclr-18282	613	31	or	or	CCONJ
iiclr-18282	613	32	her	her	PRON
iiclr-18282	613	33	funds	fund	NOUN
iiclr-18282	613	34	.	.	PUNCT
iiclr-18282	614	1	226	226	NUM
iiclr-18282	614	2	.	.	X
iiclr-18282	615	1	olson	olson	NOUN
iiclr-18282	615	2	,	,	PUNCT
iiclr-18282	615	3	supra	supra	PROPN
iiclr-18282	615	4	note	note	NOUN
iiclr-18282	615	5	2	2	NUM
iiclr-18282	615	6	,	,	PUNCT
iiclr-18282	615	7	at	at	ADP
iiclr-18282	615	8	2	2	NUM
iiclr-18282	615	9	.	.	NOUN
iiclr-18282	615	10	227	227	NUM
iiclr-18282	615	11	.	.	PUNCT
iiclr-18282	615	12	olson	olson	PROPN
iiclr-18282	615	13	,	,	PUNCT
iiclr-18282	615	14	supra	supra	PROPN
iiclr-18282	615	15	note	note	NOUN
iiclr-18282	615	16	2	2	NUM
iiclr-18282	615	17	,	,	PUNCT
iiclr-18282	615	18	at	at	ADP
iiclr-18282	615	19	21	21	NUM
iiclr-18282	615	20	.	.	PUNCT
iiclr-18282	615	21	2014	2014	NUM
iiclr-18282	615	22	]	]	X
iiclr-18282	615	23	foreign	foreign	ADJ
iiclr-18282	615	24	account	account	NOUN
iiclr-18282	615	25	tax	tax	NOUN
iiclr-18282	615	26	compliance	compliance	NOUN
iiclr-18282	615	27	act	act	VERB
iiclr-18282	615	28	753	753	NUM
iiclr-18282	615	29	the	the	DET
iiclr-18282	615	30	group	group	NOUN
iiclr-18282	615	31	will	will	AUX
iiclr-18282	615	32	be	be	AUX
iiclr-18282	615	33	harmed	harm	VERB
iiclr-18282	615	34	because	because	SCONJ
iiclr-18282	615	35	too	too	ADV
iiclr-18282	615	36	few	few	ADJ
iiclr-18282	615	37	individuals	individual	NOUN
iiclr-18282	615	38	will	will	AUX
iiclr-18282	615	39	contribute.228	contribute.228	VERB
iiclr-18282	615	40	according	accord	VERB
iiclr-18282	615	41	to	to	ADP
iiclr-18282	615	42	the	the	DET
iiclr-18282	615	43	father	father	NOUN
iiclr-18282	615	44	of	of	ADP
iiclr-18282	615	45	collective	collective	ADJ
iiclr-18282	615	46	action	action	NOUN
iiclr-18282	615	47	theory,229	theory,229	PRON
iiclr-18282	615	48	mancur	mancur	VERB
iiclr-18282	615	49	olson	olson	PROPN
iiclr-18282	615	50	,	,	PUNCT
iiclr-18282	615	51	the	the	DET
iiclr-18282	615	52	only	only	ADJ
iiclr-18282	615	53	way	way	NOUN
iiclr-18282	615	54	to	to	PART
iiclr-18282	615	55	overcome	overcome	VERB
iiclr-18282	615	56	this	this	DET
iiclr-18282	615	57	problem	problem	NOUN
iiclr-18282	615	58	is	be	AUX
iiclr-18282	615	59	to	to	PART
iiclr-18282	615	60	provide	provide	VERB
iiclr-18282	615	61	external	external	ADJ
iiclr-18282	615	62	influences	influence	NOUN
iiclr-18282	615	63	,	,	PUNCT
iiclr-18282	615	64	either	either	CCONJ
iiclr-18282	615	65	in	in	ADP
iiclr-18282	615	66	the	the	DET
iiclr-18282	615	67	form	form	NOUN
iiclr-18282	615	68	of	of	ADP
iiclr-18282	615	69	subsidies	subsidy	NOUN
iiclr-18282	615	70	or	or	CCONJ
iiclr-18282	615	71	penalties	penalty	NOUN
iiclr-18282	615	72	,	,	PUNCT
iiclr-18282	615	73	to	to	PART
iiclr-18282	615	74	herd	herd	VERB
iiclr-18282	615	75	individuals	individual	NOUN
iiclr-18282	615	76	into	into	ADP
iiclr-18282	615	77	compliance	compliance	NOUN
iiclr-18282	615	78	for	for	ADP
iiclr-18282	615	79	the	the	DET
iiclr-18282	615	80	benefit	benefit	NOUN
iiclr-18282	615	81	of	of	ADP
iiclr-18282	615	82	the	the	DET
iiclr-18282	615	83	community.230	community.230	NOUN
iiclr-18282	615	84	in	in	ADP
iiclr-18282	615	85	the	the	DET
iiclr-18282	615	86	domestic	domestic	ADJ
iiclr-18282	615	87	tax	tax	NOUN
iiclr-18282	615	88	sphere	sphere	NOUN
iiclr-18282	615	89	,	,	PUNCT
iiclr-18282	615	90	the	the	DET
iiclr-18282	615	91	us	us	PROPN
iiclr-18282	615	92	government	government	NOUN
iiclr-18282	615	93	has	have	AUX
iiclr-18282	615	94	circumvented	circumvent	VERB
iiclr-18282	615	95	this	this	DET
iiclr-18282	615	96	problem	problem	NOUN
iiclr-18282	615	97	entirely	entirely	ADV
iiclr-18282	615	98	through	through	ADP
iiclr-18282	615	99	the	the	DET
iiclr-18282	615	100	employer	employer	NOUN
iiclr-18282	615	101	withholding	withholding	NOUN
iiclr-18282	615	102	system	system	NOUN
iiclr-18282	615	103	,	,	PUNCT
iiclr-18282	615	104	and	and	CCONJ
iiclr-18282	615	105	is	be	AUX
iiclr-18282	615	106	attempting	attempt	VERB
iiclr-18282	615	107	to	to	PART
iiclr-18282	615	108	do	do	VERB
iiclr-18282	615	109	the	the	DET
iiclr-18282	615	110	same	same	ADJ
iiclr-18282	615	111	in	in	ADP
iiclr-18282	615	112	the	the	DET
iiclr-18282	615	113	international	international	ADJ
iiclr-18282	615	114	realm	realm	NOUN
iiclr-18282	615	115	with	with	ADP
iiclr-18282	615	116	fatca.231	fatca.231	VERB
iiclr-18282	615	117	so	so	ADV
iiclr-18282	615	118	what	what	PRON
iiclr-18282	615	119	occurs	occur	VERB
iiclr-18282	615	120	when	when	SCONJ
iiclr-18282	615	121	the	the	DET
iiclr-18282	615	122	decision	decision	NOUN
iiclr-18282	615	123	is	be	AUX
iiclr-18282	615	124	left	leave	VERB
iiclr-18282	615	125	to	to	ADP
iiclr-18282	615	126	the	the	DET
iiclr-18282	615	127	individual	individual	NOUN
iiclr-18282	615	128	?	?	PUNCT
iiclr-18282	616	1	when	when	SCONJ
iiclr-18282	616	2	an	an	DET
iiclr-18282	616	3	individual	individual	ADJ
iiclr-18282	616	4	examines	examine	VERB
iiclr-18282	616	5	whether	whether	SCONJ
iiclr-18282	616	6	or	or	CCONJ
iiclr-18282	616	7	not	not	PART
iiclr-18282	616	8	to	to	PART
iiclr-18282	616	9	comply	comply	VERB
iiclr-18282	616	10	with	with	ADP
iiclr-18282	616	11	the	the	DET
iiclr-18282	616	12	external	external	ADJ
iiclr-18282	616	13	influences	influence	NOUN
iiclr-18282	616	14	in	in	ADP
iiclr-18282	616	15	the	the	DET
iiclr-18282	616	16	tax	tax	NOUN
iiclr-18282	616	17	system	system	NOUN
iiclr-18282	616	18	,	,	PUNCT
iiclr-18282	616	19	i.e.	i.e.	X
iiclr-18282	616	20	audit	audit	NOUN
iiclr-18282	616	21	risk	risk	NOUN
iiclr-18282	616	22	and	and	CCONJ
iiclr-18282	616	23	underpayment	underpayment	ADJ
iiclr-18282	616	24	penalties	penalty	NOUN
iiclr-18282	616	25	,	,	PUNCT
iiclr-18282	616	26	he	he	PRON
iiclr-18282	616	27	or	or	CCONJ
iiclr-18282	616	28	she	she	PRON
iiclr-18282	616	29	can	can	AUX
iiclr-18282	616	30	be	be	AUX
iiclr-18282	616	31	understood	understand	VERB
iiclr-18282	616	32	to	to	PART
iiclr-18282	616	33	be	be	AUX
iiclr-18282	616	34	engaging	engage	VERB
iiclr-18282	616	35	in	in	ADP
iiclr-18282	616	36	a	a	DET
iiclr-18282	616	37	modified	modify	VERB
iiclr-18282	616	38	prisoner	prisoner	NOUN
iiclr-18282	616	39	’s	’s	PART
iiclr-18282	616	40	dilemma.232	dilemma.232	PROPN
iiclr-18282	616	41	one	one	NUM
iiclr-18282	616	42	element	element	NOUN
iiclr-18282	616	43	of	of	ADP
iiclr-18282	616	44	the	the	DET
iiclr-18282	616	45	decision	decision	NOUN
iiclr-18282	616	46	is	be	AUX
iiclr-18282	616	47	the	the	DET
iiclr-18282	616	48	theory	theory	NOUN
iiclr-18282	616	49	of	of	ADP
iiclr-18282	616	50	“	"	PUNCT
iiclr-18282	616	51	signaling	signal	VERB
iiclr-18282	616	52	”	"	PUNCT
iiclr-18282	616	53	posited	posit	VERB
iiclr-18282	616	54	by	by	ADP
iiclr-18282	616	55	eric	eric	PROPN
iiclr-18282	616	56	posner.233	posner.233	PROPN
iiclr-18282	616	57	signaling	signal	VERB
iiclr-18282	616	58	is	be	AUX
iiclr-18282	616	59	based	base	VERB
iiclr-18282	616	60	on	on	ADP
iiclr-18282	616	61	an	an	DET
iiclr-18282	616	62	assumption	assumption	NOUN
iiclr-18282	616	63	that	that	SCONJ
iiclr-18282	616	64	society	society	NOUN
iiclr-18282	616	65	consists	consist	VERB
iiclr-18282	616	66	of	of	ADP
iiclr-18282	616	67	a	a	DET
iiclr-18282	616	68	great	great	ADJ
iiclr-18282	616	69	deal	deal	NOUN
iiclr-18282	616	70	of	of	ADP
iiclr-18282	616	71	cooperative	cooperative	ADJ
iiclr-18282	616	72	relationships	relationship	NOUN
iiclr-18282	616	73	,	,	PUNCT
iiclr-18282	616	74	each	each	PRON
iiclr-18282	616	75	of	of	ADP
iiclr-18282	616	76	which	which	PRON
iiclr-18282	616	77	has	have	VERB
iiclr-18282	616	78	the	the	DET
iiclr-18282	616	79	structure	structure	NOUN
iiclr-18282	616	80	of	of	ADP
iiclr-18282	616	81	a	a	DET
iiclr-18282	616	82	repeated	repeat	VERB
iiclr-18282	616	83	prisoner	prisoner	NOUN
iiclr-18282	616	84	’s	’s	PART
iiclr-18282	616	85	dilemma.234	dilemma.234	PROPN
iiclr-18282	616	86	based	base	VERB
iiclr-18282	616	87	on	on	ADP
iiclr-18282	616	88	the	the	DET
iiclr-18282	616	89	existence	existence	NOUN
iiclr-18282	616	90	of	of	ADP
iiclr-18282	616	91	this	this	DET
iiclr-18282	616	92	web	web	NOUN
iiclr-18282	616	93	of	of	ADP
iiclr-18282	616	94	repeated	repeat	VERB
iiclr-18282	616	95	prisoner	prisoner	NOUN
iiclr-18282	616	96	’s	’s	PART
iiclr-18282	616	97	dilemmas	dilemma	NOUN
iiclr-18282	616	98	,	,	PUNCT
iiclr-18282	616	99	an	an	DET
iiclr-18282	616	100	individual	individual	NOUN
iiclr-18282	616	101	has	have	VERB
iiclr-18282	616	102	the	the	DET
iiclr-18282	616	103	choice	choice	NOUN
iiclr-18282	616	104	in	in	ADP
iiclr-18282	616	105	each	each	DET
iiclr-18282	616	106	one	one	NOUN
iiclr-18282	616	107	whether	whether	SCONJ
iiclr-18282	616	108	to	to	PART
iiclr-18282	616	109	cooperate	cooperate	VERB
iiclr-18282	616	110	or	or	CCONJ
iiclr-18282	616	111	cheat	cheat	VERB
iiclr-18282	616	112	,	,	PUNCT
iiclr-18282	616	113	and	and	CCONJ
iiclr-18282	616	114	“	"	PUNCT
iiclr-18282	616	115	players	player	NOUN
iiclr-18282	616	116	may	may	AUX
iiclr-18282	616	117	refrain	refrain	VERB
iiclr-18282	616	118	from	from	ADP
iiclr-18282	616	119	cheating	cheat	VERB
iiclr-18282	616	120	in	in	ADP
iiclr-18282	616	121	the	the	DET
iiclr-18282	616	122	hope	hope	NOUN
iiclr-18282	616	123	that	that	SCONJ
iiclr-18282	616	124	they	they	PRON
iiclr-18282	616	125	will	will	AUX
iiclr-18282	616	126	develop	develop	VERB
iiclr-18282	616	127	a	a	DET
iiclr-18282	616	128	reputation	reputation	NOUN
iiclr-18282	616	129	for	for	ADP
iiclr-18282	616	130	not	not	PART
iiclr-18282	616	131	cheating	cheat	VERB
iiclr-18282	616	132	—	—	PUNCT
iiclr-18282	616	133	both	both	CCONJ
iiclr-18282	616	134	within	within	ADP
iiclr-18282	616	135	228	228	NUM
iiclr-18282	616	136	.	.	PUNCT
iiclr-18282	617	1	olson	olson	PROPN
iiclr-18282	617	2	,	,	PUNCT
iiclr-18282	617	3	supra	supra	PROPN
iiclr-18282	617	4	note	note	NOUN
iiclr-18282	617	5	2	2	NUM
iiclr-18282	617	6	,	,	PUNCT
iiclr-18282	617	7	at	at	ADP
iiclr-18282	617	8	35	35	NUM
iiclr-18282	617	9	.	.	PUNCT
iiclr-18282	617	10	229	229	NUM
iiclr-18282	617	11	.	.	PUNCT
iiclr-18282	618	1	because	because	SCONJ
iiclr-18282	618	2	he	he	PRON
iiclr-18282	618	3	wrote	write	VERB
iiclr-18282	618	4	the	the	DET
iiclr-18282	618	5	book	book	NOUN
iiclr-18282	618	6	the	the	DET
iiclr-18282	618	7	logic	logic	NOUN
iiclr-18282	618	8	of	of	ADP
iiclr-18282	618	9	collective	collective	ADJ
iiclr-18282	618	10	action	action	NOUN
iiclr-18282	618	11	,	,	PUNCT
iiclr-18282	618	12	olson	olson	NOUN
iiclr-18282	618	13	is	be	AUX
iiclr-18282	618	14	the	the	DET
iiclr-18282	618	15	person	person	NOUN
iiclr-18282	618	16	most	most	ADV
iiclr-18282	618	17	associated	associate	VERB
iiclr-18282	618	18	with	with	ADP
iiclr-18282	618	19	the	the	DET
iiclr-18282	618	20	development	development	NOUN
iiclr-18282	618	21	of	of	ADP
iiclr-18282	618	22	collective	collective	ADJ
iiclr-18282	618	23	action	action	NOUN
iiclr-18282	618	24	logic	logic	NOUN
iiclr-18282	618	25	.	.	PUNCT
iiclr-18282	619	1	see	see	VERB
iiclr-18282	619	2	the	the	DET
iiclr-18282	619	3	economist	economist	NOUN
iiclr-18282	619	4	,	,	PUNCT
iiclr-18282	619	5	obituary	obituary	PROPN
iiclr-18282	619	6	:	:	PUNCT
iiclr-18282	619	7	mancur	mancur	PROPN
iiclr-18282	619	8	olson	olson	PROPN
iiclr-18282	619	9	,	,	PUNCT
iiclr-18282	619	10	mar	mar	PROPN
iiclr-18282	619	11	.	.	PROPN
iiclr-18282	619	12	5	5	NUM
iiclr-18282	619	13	,	,	PUNCT
iiclr-18282	619	14	1998	1998	NUM
iiclr-18282	619	15	,	,	PUNCT
iiclr-18282	619	16	archived	archive	VERB
iiclr-18282	619	17	at	at	ADP
iiclr-18282	619	18	http://perma.cc/n6vy-rkmw	http://perma.cc/n6vy-rkmw	ADV
iiclr-18282	619	19	.	.	PUNCT
iiclr-18282	620	1	230	230	NUM
iiclr-18282	620	2	.	.	PUNCT
iiclr-18282	620	3	posner	posner	NOUN
iiclr-18282	620	4	,	,	PUNCT
iiclr-18282	620	5	supra	supra	PROPN
iiclr-18282	620	6	note	note	NOUN
iiclr-18282	620	7	218	218	NUM
iiclr-18282	620	8	,	,	PUNCT
iiclr-18282	620	9	at	at	ADP
iiclr-18282	620	10	1791	1791	NUM
iiclr-18282	620	11	.	.	PUNCT
iiclr-18282	621	1	231	231	NUM
iiclr-18282	621	2	.	.	X
iiclr-18282	621	3	26	26	NUM
iiclr-18282	621	4	u.s.c	u.s.c	NOUN
iiclr-18282	621	5	.	.	PUNCT
iiclr-18282	622	1	§	§	PROPN
iiclr-18282	622	2	1471(a	1471(a	NUM
iiclr-18282	622	3	)	)	PUNCT
iiclr-18282	622	4	.	.	PUNCT
iiclr-18282	623	1	232	232	X
iiclr-18282	623	2	.	.	PUNCT
iiclr-18282	624	1	professor	professor	NOUN
iiclr-18282	624	2	eskridge	eskridge	NOUN
iiclr-18282	624	3	explains	explain	VERB
iiclr-18282	624	4	that	that	SCONJ
iiclr-18282	624	5	the	the	DET
iiclr-18282	624	6	classic	classic	ADJ
iiclr-18282	624	7	prisoner	prisoner	NOUN
iiclr-18282	624	8	’s	’s	PART
iiclr-18282	624	9	dilemma	dilemma	NOUN
iiclr-18282	624	10	consists	consist	VERB
iiclr-18282	624	11	of	of	ADP
iiclr-18282	624	12	two	two	NUM
iiclr-18282	624	13	prisoners	prisoner	NOUN
iiclr-18282	624	14	,	,	PUNCT
iiclr-18282	624	15	each	each	PRON
iiclr-18282	624	16	of	of	ADP
iiclr-18282	624	17	whom	whom	PRON
iiclr-18282	624	18	is	be	AUX
iiclr-18282	624	19	offered	offer	VERB
iiclr-18282	624	20	a	a	DET
iiclr-18282	624	21	deal	deal	NOUN
iiclr-18282	624	22	:	:	PUNCT
iiclr-18282	624	23	if	if	SCONJ
iiclr-18282	624	24	you	you	PRON
iiclr-18282	624	25	betray	betray	VERB
iiclr-18282	624	26	your	your	PRON
iiclr-18282	624	27	colleague	colleague	NOUN
iiclr-18282	624	28	and	and	CCONJ
iiclr-18282	624	29	he	he	PRON
iiclr-18282	624	30	is	be	AUX
iiclr-18282	624	31	loyal	loyal	ADJ
iiclr-18282	624	32	to	to	ADP
iiclr-18282	624	33	you	you	PRON
iiclr-18282	624	34	,	,	PUNCT
iiclr-18282	624	35	you	you	PRON
iiclr-18282	624	36	will	will	AUX
iiclr-18282	624	37	get	get	VERB
iiclr-18282	624	38	a	a	DET
iiclr-18282	624	39	benefit	benefit	NOUN
iiclr-18282	624	40	of	of	ADP
iiclr-18282	624	41	eight	eight	NUM
iiclr-18282	624	42	(	(	PUNCT
iiclr-18282	624	43	say	say	VERB
iiclr-18282	624	44	a	a	DET
iiclr-18282	624	45	good	good	ADJ
iiclr-18282	624	46	plea	plea	NOUN
iiclr-18282	624	47	bargain	bargain	NOUN
iiclr-18282	624	48	)	)	PUNCT
iiclr-18282	624	49	.	.	PUNCT
iiclr-18282	625	1	and	and	CCONJ
iiclr-18282	625	2	if	if	SCONJ
iiclr-18282	625	3	one	one	NUM
iiclr-18282	625	4	prisoner	prisoner	NOUN
iiclr-18282	625	5	is	be	AUX
iiclr-18282	625	6	loyal	loyal	ADJ
iiclr-18282	625	7	and	and	CCONJ
iiclr-18282	625	8	his	his	PRON
iiclr-18282	625	9	colleague	colleague	NOUN
iiclr-18282	625	10	betrays	betray	VERB
iiclr-18282	625	11	him	he	PRON
iiclr-18282	625	12	,	,	PUNCT
iiclr-18282	625	13	he	he	PRON
iiclr-18282	625	14	will	will	AUX
iiclr-18282	625	15	get	get	VERB
iiclr-18282	625	16	no	no	DET
iiclr-18282	625	17	benefit	benefit	NOUN
iiclr-18282	625	18	(	(	PUNCT
iiclr-18282	625	19	the	the	DET
iiclr-18282	625	20	other	other	ADJ
iiclr-18282	625	21	prisoner	prisoner	NOUN
iiclr-18282	625	22	gets	get	VERB
iiclr-18282	625	23	the	the	DET
iiclr-18282	625	24	benefit	benefit	NOUN
iiclr-18282	625	25	)	)	PUNCT
iiclr-18282	625	26	.	.	PUNCT
iiclr-18282	626	1	each	each	DET
iiclr-18282	626	2	prisoner	prisoner	NOUN
iiclr-18282	626	3	also	also	ADV
iiclr-18282	626	4	knows	know	VERB
iiclr-18282	626	5	that	that	SCONJ
iiclr-18282	626	6	if	if	SCONJ
iiclr-18282	626	7	he	he	PRON
iiclr-18282	626	8	is	be	AUX
iiclr-18282	626	9	loyal	loyal	ADJ
iiclr-18282	626	10	and	and	CCONJ
iiclr-18282	626	11	his	his	PRON
iiclr-18282	626	12	colleague	colleague	NOUN
iiclr-18282	626	13	is	be	AUX
iiclr-18282	626	14	also	also	ADV
iiclr-18282	626	15	loyal	loyal	ADJ
iiclr-18282	626	16	,	,	PUNCT
iiclr-18282	626	17	they	they	PRON
iiclr-18282	626	18	each	each	PRON
iiclr-18282	626	19	get	get	VERB
iiclr-18282	626	20	a	a	DET
iiclr-18282	626	21	benefit	benefit	NOUN
iiclr-18282	626	22	of	of	ADP
iiclr-18282	626	23	five	five	NUM
iiclr-18282	626	24	.	.	PUNCT
iiclr-18282	627	1	however	however	ADV
iiclr-18282	627	2	,	,	PUNCT
iiclr-18282	627	3	if	if	SCONJ
iiclr-18282	627	4	both	both	DET
iiclr-18282	627	5	prisoners	prisoner	NOUN
iiclr-18282	627	6	betray	betray	VERB
iiclr-18282	627	7	one	one	NUM
iiclr-18282	627	8	another	another	DET
iiclr-18282	627	9	,	,	PUNCT
iiclr-18282	627	10	they	they	PRON
iiclr-18282	627	11	both	both	PRON
iiclr-18282	627	12	get	get	VERB
iiclr-18282	627	13	a	a	DET
iiclr-18282	627	14	benefit	benefit	NOUN
iiclr-18282	627	15	of	of	ADP
iiclr-18282	627	16	only	only	ADV
iiclr-18282	627	17	two	two	NUM
iiclr-18282	627	18	.	.	PUNCT
iiclr-18282	627	19	.	.	PUNCT
iiclr-18282	627	20	.	.	PUNCT
iiclr-18282	628	1	.	.	PUNCT
iiclr-18282	629	1	the	the	DET
iiclr-18282	629	2	best	good	ADJ
iiclr-18282	629	3	strategy	strategy	NOUN
iiclr-18282	629	4	would	would	AUX
iiclr-18282	629	5	be	be	AUX
iiclr-18282	629	6	for	for	SCONJ
iiclr-18282	629	7	both	both	DET
iiclr-18282	629	8	prisoners	prisoner	NOUN
iiclr-18282	629	9	to	to	PART
iiclr-18282	629	10	be	be	AUX
iiclr-18282	629	11	loyal	loyal	ADJ
iiclr-18282	629	12	.	.	PUNCT
iiclr-18282	630	1	yet	yet	ADV
iiclr-18282	630	2	under	under	ADP
iiclr-18282	630	3	the	the	DET
iiclr-18282	630	4	circumstances	circumstance	NOUN
iiclr-18282	630	5	of	of	ADP
iiclr-18282	630	6	the	the	DET
iiclr-18282	630	7	prisoner	prisoner	NOUN
iiclr-18282	630	8	's	's	PART
iiclr-18282	630	9	dilemma	dilemma	NOUN
iiclr-18282	630	10	game	game	NOUN
iiclr-18282	630	11	,	,	PUNCT
iiclr-18282	630	12	each	each	DET
iiclr-18282	630	13	prisoner	prisoner	NOUN
iiclr-18282	630	14	acting	act	VERB
iiclr-18282	630	15	separately	separately	ADV
iiclr-18282	630	16	will	will	AUX
iiclr-18282	630	17	tend	tend	VERB
iiclr-18282	630	18	to	to	PART
iiclr-18282	630	19	betray	betray	VERB
iiclr-18282	630	20	the	the	DET
iiclr-18282	630	21	other	other	ADJ
iiclr-18282	630	22	.	.	PUNCT
iiclr-18282	631	1	william	william	PROPN
iiclr-18282	631	2	n.	n.	PROPN
iiclr-18282	631	3	eskridge	eskridge	PROPN
iiclr-18282	631	4	,	,	PUNCT
iiclr-18282	631	5	jr	jr	PROPN
iiclr-18282	631	6	.	.	PROPN
iiclr-18282	631	7	,	,	PUNCT
iiclr-18282	631	8	the	the	DET
iiclr-18282	631	9	judicial	judicial	ADJ
iiclr-18282	631	10	review	review	NOUN
iiclr-18282	631	11	game	game	NOUN
iiclr-18282	631	12	,	,	PUNCT
iiclr-18282	631	13	88	88	NUM
iiclr-18282	631	14	nw	nw	NOUN
iiclr-18282	631	15	.	.	PUNCT
iiclr-18282	632	1	u.l	u.l	PROPN
iiclr-18282	632	2	.	.	PROPN
iiclr-18282	632	3	rev	rev	PROPN
iiclr-18282	632	4	.	.	PROPN
iiclr-18282	632	5	382	382	NUM
iiclr-18282	632	6	,	,	PUNCT
iiclr-18282	632	7	389	389	NUM
iiclr-18282	632	8	-	-	SYM
iiclr-18282	632	9	90	90	NUM
iiclr-18282	632	10	(	(	PUNCT
iiclr-18282	632	11	1993	1993	NUM
iiclr-18282	632	12	)	)	PUNCT
iiclr-18282	632	13	(	(	PUNCT
iiclr-18282	632	14	alteration	alteration	NOUN
iiclr-18282	632	15	added	add	VERB
iiclr-18282	632	16	)	)	PUNCT
iiclr-18282	632	17	.	.	PUNCT
iiclr-18282	633	1	professor	professor	NOUN
iiclr-18282	633	2	eskridge	eskridge	NOUN
iiclr-18282	633	3	further	far	ADV
iiclr-18282	633	4	explains	explain	VERB
iiclr-18282	633	5	:	:	PUNCT
iiclr-18282	633	6	“	"	PUNCT
iiclr-18282	633	7	acting	act	VERB
iiclr-18282	633	8	rationally	rationally	ADV
iiclr-18282	633	9	but	but	CCONJ
iiclr-18282	633	10	not	not	PART
iiclr-18282	633	11	knowing	know	VERB
iiclr-18282	633	12	what	what	PRON
iiclr-18282	633	13	b	b	NOUN
iiclr-18282	633	14	will	will	AUX
iiclr-18282	633	15	do	do	VERB
iiclr-18282	633	16	,	,	PUNCT
iiclr-18282	633	17	a	a	DET
iiclr-18282	633	18	faces	face	NOUN
iiclr-18282	633	19	possible	possible	ADJ
iiclr-18282	633	20	benefits	benefit	NOUN
iiclr-18282	633	21	of	of	ADP
iiclr-18282	633	22	two	two	NUM
iiclr-18282	633	23	or	or	CCONJ
iiclr-18282	633	24	eight	eight	NUM
iiclr-18282	633	25	if	if	SCONJ
iiclr-18282	633	26	he	he	PRON
iiclr-18282	633	27	betrays	betray	VERB
iiclr-18282	633	28	,	,	PUNCT
iiclr-18282	633	29	but	but	CCONJ
iiclr-18282	633	30	only	only	ADV
iiclr-18282	633	31	zero	zero	NUM
iiclr-18282	633	32	or	or	CCONJ
iiclr-18282	633	33	five	five	NUM
iiclr-18282	633	34	,	,	PUNCT
iiclr-18282	633	35	respectively	respectively	ADV
iiclr-18282	633	36	,	,	PUNCT
iiclr-18282	633	37	if	if	SCONJ
iiclr-18282	633	38	he	he	PRON
iiclr-18282	633	39	does	do	AUX
iiclr-18282	633	40	not	not	PART
iiclr-18282	633	41	betray	betray	VERB
iiclr-18282	633	42	.	.	PUNCT
iiclr-18282	634	1	given	give	VERB
iiclr-18282	634	2	such	such	DET
iiclr-18282	634	3	a	a	DET
iiclr-18282	634	4	choice	choice	NOUN
iiclr-18282	634	5	,	,	PUNCT
iiclr-18282	634	6	a	a	PRON
iiclr-18282	634	7	will	will	AUX
iiclr-18282	634	8	betray	betray	VERB
iiclr-18282	634	9	.	.	PUNCT
iiclr-18282	635	1	b	b	NOUN
iiclr-18282	635	2	will	will	AUX
iiclr-18282	635	3	also	also	ADV
iiclr-18282	635	4	betray	betray	VERB
iiclr-18282	635	5	under	under	ADP
iiclr-18282	635	6	the	the	DET
iiclr-18282	635	7	same	same	ADJ
iiclr-18282	635	8	reasoning	reasoning	NOUN
iiclr-18282	635	9	.	.	PUNCT
iiclr-18282	635	10	”	"	PUNCT
iiclr-18282	636	1	i	i	PRON
iiclr-18282	636	2	d.	d.	PROPN
iiclr-18282	636	3	at	at	ADP
iiclr-18282	636	4	390	390	NUM
iiclr-18282	636	5	,	,	PUNCT
iiclr-18282	636	6	n.29	n.29	NOUN
iiclr-18282	636	7	.	.	NOUN
iiclr-18282	636	8	public	public	ADJ
iiclr-18282	636	9	goods	good	NOUN
iiclr-18282	636	10	games	game	NOUN
iiclr-18282	636	11	can	can	AUX
iiclr-18282	636	12	be	be	AUX
iiclr-18282	636	13	conceived	conceive	VERB
iiclr-18282	636	14	of	of	ADP
iiclr-18282	636	15	as	as	ADP
iiclr-18282	636	16	prisoner	prisoner	NOUN
iiclr-18282	636	17	's	's	PART
iiclr-18282	636	18	dilemma	dilemma	NOUN
iiclr-18282	636	19	games	game	NOUN
iiclr-18282	636	20	because	because	SCONJ
iiclr-18282	636	21	each	each	DET
iiclr-18282	636	22	player	player	NOUN
iiclr-18282	636	23	’s	’s	PART
iiclr-18282	636	24	rational	rational	ADJ
iiclr-18282	636	25	move	move	NOUN
iiclr-18282	636	26	is	be	AUX
iiclr-18282	636	27	not	not	PART
iiclr-18282	636	28	to	to	PART
iiclr-18282	636	29	contribute	contribute	VERB
iiclr-18282	636	30	,	,	PUNCT
iiclr-18282	636	31	but	but	CCONJ
iiclr-18282	636	32	total	total	ADJ
iiclr-18282	636	33	welfare	welfare	NOUN
iiclr-18282	636	34	is	be	AUX
iiclr-18282	636	35	maximized	maximize	VERB
iiclr-18282	636	36	if	if	SCONJ
iiclr-18282	636	37	all	all	DET
iiclr-18282	636	38	players	player	NOUN
iiclr-18282	636	39	contribute	contribute	VERB
iiclr-18282	636	40	.	.	PUNCT
iiclr-18282	637	1	see	see	VERB
iiclr-18282	637	2	also	also	ADV
iiclr-18282	637	3	steven	steven	PROPN
iiclr-18282	637	4	kuhn	kuhn	PROPN
iiclr-18282	637	5	,	,	PUNCT
iiclr-18282	637	6	prisoner	prisoner	NOUN
iiclr-18282	637	7	’s	’s	PART
iiclr-18282	637	8	dilemma	dilemma	PROPN
iiclr-18282	637	9	,	,	PUNCT
iiclr-18282	637	10	stanford	stanford	PROPN
iiclr-18282	637	11	encyclopedia	encyclopedia	NOUN
iiclr-18282	637	12	of	of	ADP
iiclr-18282	637	13	philosophy	philosophy	NOUN
iiclr-18282	637	14	(	(	PUNCT
iiclr-18282	637	15	oct	oct	PROPN
iiclr-18282	637	16	.	.	PROPN
iiclr-18282	637	17	22	22	NUM
iiclr-18282	637	18	,	,	PUNCT
iiclr-18282	637	19	2007	2007	NUM
iiclr-18282	637	20	)	)	PUNCT
iiclr-18282	637	21	,	,	PUNCT
iiclr-18282	637	22	http://plato.stanford.edu/entries/prisoner-dilemma/	http://plato.stanford.edu/entries/prisoner-dilemma/	PROPN
iiclr-18282	637	23	,	,	PUNCT
iiclr-18282	637	24	archived	archive	VERB
iiclr-18282	637	25	at	at	ADP
iiclr-18282	637	26	http://perma.cc/b7su-5k9e	http://perma.cc/b7su-5k9e	PROPN
iiclr-18282	637	27	;	;	PUNCT
iiclr-18282	637	28	posner	posner	NOUN
iiclr-18282	637	29	,	,	PUNCT
iiclr-18282	637	30	supra	supra	PROPN
iiclr-18282	637	31	note	note	NOUN
iiclr-18282	637	32	218	218	NUM
iiclr-18282	637	33	,	,	PUNCT
iiclr-18282	637	34	at	at	ADP
iiclr-18282	637	35	1786	1786	NUM
iiclr-18282	637	36	.	.	PUNCT
iiclr-18282	638	1	233	233	NUM
iiclr-18282	638	2	.	.	PUNCT
iiclr-18282	638	3	posner	posner	NOUN
iiclr-18282	638	4	,	,	PUNCT
iiclr-18282	638	5	supra	supra	PROPN
iiclr-18282	638	6	note	note	NOUN
iiclr-18282	638	7	218	218	NUM
iiclr-18282	638	8	,	,	PUNCT
iiclr-18282	638	9	at	at	ADP
iiclr-18282	638	10	1787	1787	NUM
iiclr-18282	638	11	.	.	PUNCT
iiclr-18282	639	1	234	234	NUM
iiclr-18282	639	2	.	.	PUNCT
iiclr-18282	639	3	posner	posner	NOUN
iiclr-18282	639	4	,	,	PUNCT
iiclr-18282	639	5	supra	supra	PROPN
iiclr-18282	639	6	note	note	NOUN
iiclr-18282	639	7	218	218	NUM
iiclr-18282	639	8	,	,	PUNCT
iiclr-18282	639	9	at	at	ADP
iiclr-18282	639	10	1786	1786	NUM
iiclr-18282	639	11	.	.	PUNCT
iiclr-18282	640	1	754	754	NUM
iiclr-18282	640	2	ind	ind	NOUN
iiclr-18282	640	3	.	.	PUNCT
iiclr-18282	641	1	int’l	int’l	NUM
iiclr-18282	641	2	&	&	CCONJ
iiclr-18282	641	3	comp	comp	PROPN
iiclr-18282	641	4	.	.	PUNCT
iiclr-18282	642	1	l.	l.	PROPN
iiclr-18282	642	2	rev	rev	PROPN
iiclr-18282	642	3	.	.	PUNCT
iiclr-18282	643	1	[	[	X
iiclr-18282	643	2	vol	vol	NOUN
iiclr-18282	643	3	.	.	PUNCT
iiclr-18282	644	1	24:3	24:3	NUM
iiclr-18282	644	2	an	an	DET
iiclr-18282	644	3	existing	exist	VERB
iiclr-18282	644	4	relationship	relationship	NOUN
iiclr-18282	644	5	and	and	CCONJ
iiclr-18282	644	6	generally	generally	ADV
iiclr-18282	644	7	amongst	amongst	ADP
iiclr-18282	644	8	others	other	NOUN
iiclr-18282	644	9	in	in	ADP
iiclr-18282	644	10	society	society	NOUN
iiclr-18282	644	11	.	.	PUNCT
iiclr-18282	645	1	”235	”235	PUNCT
iiclr-18282	645	2	the	the	DET
iiclr-18282	645	3	key	key	NOUN
iiclr-18282	645	4	to	to	ADP
iiclr-18282	645	5	understanding	understand	VERB
iiclr-18282	645	6	the	the	DET
iiclr-18282	645	7	prior	prior	ADJ
iiclr-18282	645	8	conflict	conflict	NOUN
iiclr-18282	645	9	of	of	ADP
iiclr-18282	645	10	the	the	DET
iiclr-18282	645	11	offshore	offshore	ADJ
iiclr-18282	645	12	bank	bank	PROPN
iiclr-18282	645	13	account	account	NOUN
iiclr-18282	645	14	problem	problem	NOUN
iiclr-18282	645	15	is	be	AUX
iiclr-18282	645	16	that	that	SCONJ
iiclr-18282	645	17	those	those	DET
iiclr-18282	645	18	individuals	individual	NOUN
iiclr-18282	645	19	were	be	AUX
iiclr-18282	645	20	not	not	PART
iiclr-18282	645	21	located	locate	VERB
iiclr-18282	645	22	within	within	ADP
iiclr-18282	645	23	the	the	DET
iiclr-18282	645	24	community	community	NOUN
iiclr-18282	645	25	envisioned	envision	VERB
iiclr-18282	645	26	by	by	ADP
iiclr-18282	645	27	olson	olson	NOUN
iiclr-18282	645	28	and	and	CCONJ
iiclr-18282	645	29	posner	posner	NOUN
iiclr-18282	645	30	.	.	PUNCT
iiclr-18282	646	1	their	their	PRON
iiclr-18282	646	2	choice	choice	NOUN
iiclr-18282	646	3	to	to	PART
iiclr-18282	646	4	place	place	VERB
iiclr-18282	646	5	assets	asset	NOUN
iiclr-18282	646	6	outside	outside	ADP
iiclr-18282	646	7	of	of	ADP
iiclr-18282	646	8	the	the	DET
iiclr-18282	646	9	detection	detection	NOUN
iiclr-18282	646	10	and	and	CCONJ
iiclr-18282	646	11	reach	reach	NOUN
iiclr-18282	646	12	of	of	ADP
iiclr-18282	646	13	the	the	DET
iiclr-18282	646	14	withholding	withholding	NOUN
iiclr-18282	646	15	system	system	NOUN
iiclr-18282	646	16	is	be	AUX
iiclr-18282	646	17	a	a	DET
iiclr-18282	646	18	loophole	loophole	NOUN
iiclr-18282	646	19	that	that	PRON
iiclr-18282	646	20	allows	allow	VERB
iiclr-18282	646	21	the	the	DET
iiclr-18282	646	22	individual	individual	NOUN
iiclr-18282	646	23	to	to	PART
iiclr-18282	646	24	maximize	maximize	VERB
iiclr-18282	646	25	wealth	wealth	NOUN
iiclr-18282	646	26	potential	potential	NOUN
iiclr-18282	646	27	while	while	SCONJ
iiclr-18282	646	28	avoiding	avoid	VERB
iiclr-18282	646	29	the	the	DET
iiclr-18282	646	30	negative	negative	ADJ
iiclr-18282	646	31	“	"	PUNCT
iiclr-18282	646	32	signaling	signal	VERB
iiclr-18282	646	33	”	"	PUNCT
iiclr-18282	646	34	associated	associate	VERB
iiclr-18282	646	35	with	with	ADP
iiclr-18282	646	36	individual	individual	ADJ
iiclr-18282	646	37	-	-	PUNCT
iiclr-18282	646	38	motivated	motivate	VERB
iiclr-18282	646	39	actions.236	actions.236	PROPN
iiclr-18282	646	40	the	the	DET
iiclr-18282	646	41	fatca	fatca	ADJ
iiclr-18282	646	42	regime	regime	NOUN
iiclr-18282	646	43	tries	try	VERB
iiclr-18282	646	44	to	to	PART
iiclr-18282	646	45	extend	extend	VERB
iiclr-18282	646	46	the	the	DET
iiclr-18282	646	47	domestic	domestic	ADJ
iiclr-18282	646	48	taxation	taxation	NOUN
iiclr-18282	646	49	system	system	NOUN
iiclr-18282	646	50	,	,	PUNCT
iiclr-18282	646	51	forcing	force	VERB
iiclr-18282	646	52	individuals	individual	NOUN
iiclr-18282	646	53	into	into	ADP
iiclr-18282	646	54	a	a	DET
iiclr-18282	646	55	withholding	withholding	NOUN
iiclr-18282	646	56	system237	system237	PROPN
iiclr-18282	646	57	with	with	ADP
iiclr-18282	646	58	the	the	DET
iiclr-18282	646	59	risk	risk	NOUN
iiclr-18282	646	60	of	of	ADP
iiclr-18282	646	61	receiving	receive	VERB
iiclr-18282	646	62	negative	negative	ADJ
iiclr-18282	646	63	signaling	signal	VERB
iiclr-18282	646	64	consequences.238	consequences.238	NOUN
iiclr-18282	646	65	the	the	DET
iiclr-18282	646	66	success	success	NOUN
iiclr-18282	646	67	of	of	ADP
iiclr-18282	646	68	the	the	DET
iiclr-18282	646	69	domestic	domestic	ADJ
iiclr-18282	646	70	tax	tax	NOUN
iiclr-18282	646	71	collection	collection	NOUN
iiclr-18282	646	72	system	system	NOUN
iiclr-18282	646	73	,	,	PUNCT
iiclr-18282	646	74	which	which	DET
iiclr-18282	646	75	fatca	fatca	NOUN
iiclr-18282	646	76	is	be	AUX
iiclr-18282	646	77	attempting	attempt	VERB
iiclr-18282	646	78	to	to	PART
iiclr-18282	646	79	replicate	replicate	VERB
iiclr-18282	646	80	in	in	ADP
iiclr-18282	646	81	the	the	DET
iiclr-18282	646	82	international	international	ADJ
iiclr-18282	646	83	realm	realm	NOUN
iiclr-18282	646	84	,	,	PUNCT
iiclr-18282	646	85	is	be	AUX
iiclr-18282	646	86	predicated	predicate	VERB
iiclr-18282	646	87	on	on	ADP
iiclr-18282	646	88	the	the	DET
iiclr-18282	646	89	successful	successful	ADJ
iiclr-18282	646	90	application	application	NOUN
iiclr-18282	646	91	of	of	ADP
iiclr-18282	646	92	withholding	withhold	VERB
iiclr-18282	646	93	to	to	ADP
iiclr-18282	646	94	those	those	DET
iiclr-18282	646	95	offshore	offshore	ADJ
iiclr-18282	646	96	tax	tax	NOUN
iiclr-18282	646	97	evaders.239	evaders.239	PROPN
iiclr-18282	646	98	vi	vi	PROPN
iiclr-18282	646	99	.	.	PUNCT
iiclr-18282	647	1	analysis	analysis	NOUN
iiclr-18282	647	2	a.	a.	PROPN
iiclr-18282	647	3	international	international	PROPN
iiclr-18282	647	4	relation	relation	NOUN
iiclr-18282	647	5	implications	implication	NOUN
iiclr-18282	647	6	even	even	ADV
iiclr-18282	647	7	with	with	ADP
iiclr-18282	647	8	the	the	DET
iiclr-18282	647	9	recent	recent	ADJ
iiclr-18282	647	10	focus	focus	NOUN
iiclr-18282	647	11	by	by	ADP
iiclr-18282	647	12	the	the	DET
iiclr-18282	647	13	united	united	PROPN
iiclr-18282	647	14	states	states	PROPN
iiclr-18282	647	15	on	on	ADP
iiclr-18282	647	16	intergovernmental	intergovernmental	ADJ
iiclr-18282	647	17	agreements	agreement	NOUN
iiclr-18282	647	18	with	with	ADP
iiclr-18282	647	19	other	other	ADJ
iiclr-18282	647	20	countries	country	NOUN
iiclr-18282	647	21	to	to	PART
iiclr-18282	647	22	implement	implement	VERB
iiclr-18282	647	23	the	the	DET
iiclr-18282	647	24	reporting	reporting	NOUN
iiclr-18282	647	25	requirements	requirement	NOUN
iiclr-18282	647	26	,	,	PUNCT
iiclr-18282	647	27	fatca	fatca	NOUN
iiclr-18282	647	28	is	be	AUX
iiclr-18282	647	29	still	still	ADV
iiclr-18282	647	30	a	a	DET
iiclr-18282	647	31	stark	stark	ADJ
iiclr-18282	647	32	departure	departure	NOUN
iiclr-18282	647	33	from	from	ADP
iiclr-18282	647	34	previous	previous	ADJ
iiclr-18282	647	35	international	international	ADJ
iiclr-18282	647	36	law	law	NOUN
iiclr-18282	647	37	precedent.240	precedent.240	NOUN
iiclr-18282	647	38	most	most	ADJ
iiclr-18282	647	39	of	of	ADP
iiclr-18282	647	40	the	the	DET
iiclr-18282	647	41	treaties	treaty	NOUN
iiclr-18282	647	42	and	and	CCONJ
iiclr-18282	647	43	agreements	agreement	NOUN
iiclr-18282	647	44	that	that	PRON
iiclr-18282	647	45	constitute	constitute	VERB
iiclr-18282	647	46	international	international	ADJ
iiclr-18282	647	47	law	law	NOUN
iiclr-18282	647	48	have	have	AUX
iiclr-18282	647	49	relied	rely	VERB
iiclr-18282	647	50	upon	upon	SCONJ
iiclr-18282	647	51	non	non	ADJ
iiclr-18282	647	52	-	-	ADJ
iiclr-18282	647	53	binding	binding	ADJ
iiclr-18282	647	54	,	,	PUNCT
iiclr-18282	647	55	vague	vague	ADJ
iiclr-18282	647	56	language	language	NOUN
iiclr-18282	647	57	to	to	PART
iiclr-18282	647	58	effectuate	effectuate	VERB
iiclr-18282	647	59	broader	broad	ADJ
iiclr-18282	647	60	policy	policy	NOUN
iiclr-18282	647	61	goals.241	goals.241	NOUN
iiclr-18282	647	62	whether	whether	SCONJ
iiclr-18282	647	63	through	through	ADP
iiclr-18282	647	64	multinational	multinational	ADJ
iiclr-18282	647	65	organizations	organization	NOUN
iiclr-18282	647	66	,	,	PUNCT
iiclr-18282	647	67	or	or	CCONJ
iiclr-18282	647	68	bilateral	bilateral	ADJ
iiclr-18282	647	69	treaties	treaty	NOUN
iiclr-18282	647	70	,	,	PUNCT
iiclr-18282	647	71	the	the	DET
iiclr-18282	647	72	power	power	NOUN
iiclr-18282	647	73	of	of	ADP
iiclr-18282	647	74	a	a	DET
iiclr-18282	647	75	given	give	VERB
iiclr-18282	647	76	agreement	agreement	NOUN
iiclr-18282	647	77	is	be	AUX
iiclr-18282	647	78	limited	limit	VERB
iiclr-18282	647	79	to	to	ADP
iiclr-18282	647	80	the	the	DET
iiclr-18282	647	81	power	power	NOUN
iiclr-18282	647	82	an	an	DET
iiclr-18282	647	83	individual	individual	ADJ
iiclr-18282	647	84	sovereign	sovereign	ADJ
iiclr-18282	647	85	nation	nation	NOUN
iiclr-18282	647	86	is	be	AUX
iiclr-18282	647	87	willing	willing	ADJ
iiclr-18282	647	88	to	to	PART
iiclr-18282	647	89	give	give	VERB
iiclr-18282	647	90	up.242	up.242	ADP
iiclr-18282	647	91	235	235	NUM
iiclr-18282	647	92	.	.	PUNCT
iiclr-18282	648	1	posner	posner	NOUN
iiclr-18282	648	2	,	,	PUNCT
iiclr-18282	648	3	supra	supra	PROPN
iiclr-18282	648	4	note	note	NOUN
iiclr-18282	648	5	218	218	NUM
iiclr-18282	648	6	,	,	PUNCT
iiclr-18282	648	7	at	at	ADP
iiclr-18282	648	8	1786	1786	NUM
iiclr-18282	648	9	.	.	PUNCT
iiclr-18282	649	1	236	236	NUM
iiclr-18282	649	2	.	.	PUNCT
iiclr-18282	649	3	posner	posner	NOUN
iiclr-18282	649	4	,	,	PUNCT
iiclr-18282	649	5	supra	supra	PROPN
iiclr-18282	649	6	note	note	NOUN
iiclr-18282	649	7	218	218	NUM
iiclr-18282	649	8	,	,	PUNCT
iiclr-18282	649	9	at	at	ADP
iiclr-18282	649	10	1786	1786	NUM
iiclr-18282	649	11	.	.	PUNCT
iiclr-18282	650	1	237	237	NUM
iiclr-18282	650	2	.	.	X
iiclr-18282	651	1	26	26	NUM
iiclr-18282	651	2	u.s.c	u.s.c	NOUN
iiclr-18282	651	3	.	.	PUNCT
iiclr-18282	652	1	§	§	PROPN
iiclr-18282	652	2	1471	1471	NUM
iiclr-18282	652	3	(	(	PUNCT
iiclr-18282	652	4	2010	2010	NUM
iiclr-18282	652	5	)	)	PUNCT
iiclr-18282	652	6	.	.	PUNCT
iiclr-18282	653	1	238	238	NUM
iiclr-18282	653	2	.	.	PUNCT
iiclr-18282	653	3	posner	posner	NOUN
iiclr-18282	653	4	,	,	PUNCT
iiclr-18282	653	5	supra	supra	PROPN
iiclr-18282	653	6	note	note	NOUN
iiclr-18282	653	7	218	218	NUM
iiclr-18282	653	8	,	,	PUNCT
iiclr-18282	653	9	at	at	ADP
iiclr-18282	653	10	1816	1816	NUM
iiclr-18282	653	11	.	.	PUNCT
iiclr-18282	654	1	239	239	NUM
iiclr-18282	654	2	.	.	PUNCT
iiclr-18282	655	1	through	through	ADP
iiclr-18282	655	2	the	the	DET
iiclr-18282	655	3	broad	broad	ADJ
iiclr-18282	655	4	definitions	definition	NOUN
iiclr-18282	655	5	,	,	PUNCT
iiclr-18282	655	6	fatca	fatca	NOUN
iiclr-18282	655	7	seeks	seek	VERB
iiclr-18282	655	8	to	to	PART
iiclr-18282	655	9	come	come	VERB
iiclr-18282	655	10	as	as	ADV
iiclr-18282	655	11	close	close	ADJ
iiclr-18282	655	12	as	as	ADP
iiclr-18282	655	13	practically	practically	ADV
iiclr-18282	655	14	possible	possible	ADJ
iiclr-18282	655	15	to	to	ADP
iiclr-18282	655	16	the	the	DET
iiclr-18282	655	17	domestic	domestic	ADJ
iiclr-18282	655	18	system	system	NOUN
iiclr-18282	655	19	’s	’s	PART
iiclr-18282	655	20	universal	universal	ADJ
iiclr-18282	655	21	application	application	NOUN
iiclr-18282	655	22	of	of	ADP
iiclr-18282	655	23	withholding	withholding	NOUN
iiclr-18282	655	24	,	,	PUNCT
iiclr-18282	655	25	although	although	SCONJ
iiclr-18282	655	26	it	it	PRON
iiclr-18282	655	27	will	will	AUX
iiclr-18282	655	28	inevitably	inevitably	ADV
iiclr-18282	655	29	fall	fall	VERB
iiclr-18282	655	30	short	short	ADJ
iiclr-18282	655	31	because	because	SCONJ
iiclr-18282	655	32	the	the	DET
iiclr-18282	655	33	definitions	definition	NOUN
iiclr-18282	655	34	are	be	AUX
iiclr-18282	655	35	predicated	predicate	VERB
iiclr-18282	655	36	on	on	ADP
iiclr-18282	655	37	the	the	DET
iiclr-18282	655	38	foreign	foreign	ADJ
iiclr-18282	655	39	entities	entity	NOUN
iiclr-18282	655	40	caring	care	VERB
iiclr-18282	655	41	about	about	ADP
iiclr-18282	655	42	doing	do	VERB
iiclr-18282	655	43	business	business	NOUN
iiclr-18282	655	44	within	within	ADP
iiclr-18282	655	45	the	the	DET
iiclr-18282	655	46	united	united	PROPN
iiclr-18282	655	47	states	states	PROPN
iiclr-18282	655	48	.	.	PUNCT
iiclr-18282	656	1	26	26	NUM
iiclr-18282	656	2	u.s.c	u.s.c	ADJ
iiclr-18282	656	3	.	.	PUNCT
iiclr-18282	657	1	§	§	PROPN
iiclr-18282	657	2	1471	1471	NUM
iiclr-18282	657	3	.	.	PUNCT
iiclr-18282	658	1	240	240	NUM
iiclr-18282	658	2	.	.	PUNCT
iiclr-18282	659	1	see	see	VERB
iiclr-18282	659	2	supra	supra	PROPN
iiclr-18282	659	3	part	part	PROPN
iiclr-18282	659	4	ii	ii	PROPN
iiclr-18282	659	5	for	for	ADP
iiclr-18282	659	6	a	a	DET
iiclr-18282	659	7	discussion	discussion	NOUN
iiclr-18282	659	8	of	of	ADP
iiclr-18282	659	9	the	the	DET
iiclr-18282	659	10	reliance	reliance	NOUN
iiclr-18282	659	11	on	on	ADP
iiclr-18282	659	12	ineffective	ineffective	ADJ
iiclr-18282	659	13	bilateral	bilateral	ADJ
iiclr-18282	659	14	and	and	CCONJ
iiclr-18282	659	15	multinational	multinational	ADJ
iiclr-18282	659	16	treaties	treaty	NOUN
iiclr-18282	659	17	.	.	PUNCT
iiclr-18282	660	1	241	241	X
iiclr-18282	660	2	.	.	PUNCT
iiclr-18282	661	1	for	for	ADP
iiclr-18282	661	2	example	example	NOUN
iiclr-18282	661	3	,	,	PUNCT
iiclr-18282	661	4	see	see	VERB
iiclr-18282	661	5	the	the	DET
iiclr-18282	661	6	language	language	NOUN
iiclr-18282	661	7	used	use	VERB
iiclr-18282	661	8	in	in	ADP
iiclr-18282	661	9	the	the	DET
iiclr-18282	661	10	oecd	oecd	PROPN
iiclr-18282	661	11	commitment	commitment	NOUN
iiclr-18282	661	12	letter	letter	NOUN
iiclr-18282	661	13	for	for	ADP
iiclr-18282	661	14	the	the	DET
iiclr-18282	661	15	cayman	cayman	PROPN
iiclr-18282	661	16	islands	island	NOUN
iiclr-18282	661	17	,	,	PUNCT
iiclr-18282	661	18	where	where	SCONJ
iiclr-18282	661	19	the	the	DET
iiclr-18282	661	20	government	government	NOUN
iiclr-18282	661	21	of	of	ADP
iiclr-18282	661	22	the	the	DET
iiclr-18282	661	23	cayman	cayman	PROPN
iiclr-18282	661	24	islands	island	NOUN
iiclr-18282	661	25	“	"	PUNCT
iiclr-18282	661	26	commits	commit	VERB
iiclr-18282	661	27	to	to	PART
iiclr-18282	661	28	refrain	refrain	VERB
iiclr-18282	661	29	from	from	ADP
iiclr-18282	661	30	…	…	PUNCT
iiclr-18282	661	31	introducing	introduce	VERB
iiclr-18282	661	32	any	any	DET
iiclr-18282	661	33	new	new	ADJ
iiclr-18282	661	34	regime	regime	NOUN
iiclr-18282	661	35	that	that	PRON
iiclr-18282	661	36	would	would	AUX
iiclr-18282	661	37	constitute	constitute	VERB
iiclr-18282	661	38	a	a	DET
iiclr-18282	661	39	harmful	harmful	ADJ
iiclr-18282	661	40	tax	tax	NOUN
iiclr-18282	661	41	practice….strengthening	practice….strengthening	NOUN
iiclr-18282	661	42	or	or	CCONJ
iiclr-18282	661	43	extending	extend	VERB
iiclr-18282	661	44	the	the	DET
iiclr-18282	661	45	scope	scope	NOUN
iiclr-18282	661	46	of	of	ADP
iiclr-18282	661	47	any	any	DET
iiclr-18282	661	48	existing	exist	VERB
iiclr-18282	661	49	measures	measure	NOUN
iiclr-18282	661	50	that	that	PRON
iiclr-18282	661	51	currently	currently	ADV
iiclr-18282	661	52	constitute	constitute	VERB
iiclr-18282	661	53	a	a	DET
iiclr-18282	661	54	harmful	harmful	ADJ
iiclr-18282	661	55	tax	tax	NOUN
iiclr-18282	661	56	practice	practice	NOUN
iiclr-18282	661	57	.	.	PUNCT
iiclr-18282	661	58	”	"	PUNCT
iiclr-18282	662	1	commitment	commitment	NOUN
iiclr-18282	662	2	letter	letter	NOUN
iiclr-18282	662	3	,	,	PUNCT
iiclr-18282	662	4	supra	supra	PROPN
iiclr-18282	662	5	note	note	NOUN
iiclr-18282	662	6	117	117	NUM
iiclr-18282	662	7	.	.	PUNCT
iiclr-18282	663	1	these	these	DET
iiclr-18282	663	2	commitments	commitment	NOUN
iiclr-18282	663	3	basically	basically	ADV
iiclr-18282	663	4	amount	amount	VERB
iiclr-18282	663	5	to	to	ADP
iiclr-18282	663	6	promises	promise	NOUN
iiclr-18282	663	7	not	not	PART
iiclr-18282	663	8	to	to	PART
iiclr-18282	663	9	expand	expand	VERB
iiclr-18282	663	10	an	an	DET
iiclr-18282	663	11	already	already	ADV
iiclr-18282	663	12	thriving	thrive	VERB
iiclr-18282	663	13	tax	tax	NOUN
iiclr-18282	663	14	haven	haven	NOUN
iiclr-18282	663	15	,	,	PUNCT
iiclr-18282	663	16	and	and	CCONJ
iiclr-18282	663	17	as	as	ADP
iiclr-18282	663	18	such	such	ADJ
iiclr-18282	663	19	are	be	AUX
iiclr-18282	663	20	vague	vague	ADJ
iiclr-18282	663	21	and	and	CCONJ
iiclr-18282	663	22	lack	lack	VERB
iiclr-18282	663	23	true	true	ADJ
iiclr-18282	663	24	reform	reform	NOUN
iiclr-18282	663	25	.	.	PUNCT
iiclr-18282	664	1	242	242	NUM
iiclr-18282	664	2	.	.	PUNCT
iiclr-18282	665	1	u.n	u.n	PROPN
iiclr-18282	665	2	.	.	PROPN
iiclr-18282	665	3	charter	charter	NOUN
iiclr-18282	665	4	art	art	NOUN
iiclr-18282	665	5	.	.	PUNCT
iiclr-18282	666	1	2	2	NUM
iiclr-18282	666	2	,	,	PUNCT
iiclr-18282	666	3	june	june	PROPN
iiclr-18282	666	4	26	26	NUM
iiclr-18282	666	5	,	,	PUNCT
iiclr-18282	666	6	1945	1945	NUM
iiclr-18282	666	7	,	,	PUNCT
iiclr-18282	666	8	archived	archive	VERB
iiclr-18282	666	9	at	at	ADP
iiclr-18282	666	10	http://perma.cc/xah3-h4wm	http://perma.cc/xah3-h4wm	NOUN
iiclr-18282	666	11	;	;	PUNCT
iiclr-18282	666	12	for	for	ADP
iiclr-18282	666	13	an	an	DET
iiclr-18282	666	14	example	example	NOUN
iiclr-18282	666	15	of	of	ADP
iiclr-18282	666	16	such	such	DET
iiclr-18282	666	17	a	a	DET
iiclr-18282	666	18	limiting	limit	VERB
iiclr-18282	666	19	agreement	agreement	NOUN
iiclr-18282	666	20	see	see	VERB
iiclr-18282	666	21	rome	rome	PROPN
iiclr-18282	666	22	statute	statute	NOUN
iiclr-18282	666	23	of	of	ADP
iiclr-18282	666	24	the	the	DET
iiclr-18282	666	25	international	international	ADJ
iiclr-18282	666	26	criminal	criminal	ADJ
iiclr-18282	666	27	court	court	NOUN
iiclr-18282	666	28	,	,	PUNCT
iiclr-18282	666	29	july	july	PROPN
iiclr-18282	666	30	17	17	NUM
iiclr-18282	666	31	,	,	PUNCT
iiclr-18282	666	32	1998	1998	NUM
iiclr-18282	666	33	,	,	PUNCT
iiclr-18282	666	34	2187	2187	NUM
iiclr-18282	666	35	u.n.t.s	u.n.t.s	PROPN
iiclr-18282	666	36	.	.	PROPN
iiclr-18282	667	1	90	90	NUM
iiclr-18282	667	2	.	.	NUM
iiclr-18282	668	1	2014	2014	NUM
iiclr-18282	668	2	]	]	X
iiclr-18282	668	3	foreign	foreign	ADJ
iiclr-18282	668	4	account	account	NOUN
iiclr-18282	668	5	tax	tax	NOUN
iiclr-18282	668	6	compliance	compliance	NOUN
iiclr-18282	668	7	act	act	VERB
iiclr-18282	668	8	755	755	NUM
iiclr-18282	668	9	in	in	ADP
iiclr-18282	668	10	the	the	DET
iiclr-18282	668	11	realm	realm	NOUN
iiclr-18282	668	12	of	of	ADP
iiclr-18282	668	13	international	international	ADJ
iiclr-18282	668	14	relations	relation	NOUN
iiclr-18282	668	15	,	,	PUNCT
iiclr-18282	668	16	the	the	DET
iiclr-18282	668	17	fear	fear	NOUN
iiclr-18282	668	18	of	of	ADP
iiclr-18282	668	19	surrendering	surrender	VERB
iiclr-18282	668	20	too	too	ADV
iiclr-18282	668	21	much	much	ADJ
iiclr-18282	668	22	sovereignty	sovereignty	NOUN
iiclr-18282	668	23	often	often	ADV
iiclr-18282	668	24	has	have	VERB
iiclr-18282	668	25	to	to	PART
iiclr-18282	668	26	be	be	AUX
iiclr-18282	668	27	balanced	balance	VERB
iiclr-18282	668	28	with	with	ADP
iiclr-18282	668	29	pressures	pressure	NOUN
iiclr-18282	668	30	from	from	ADP
iiclr-18282	668	31	other	other	ADJ
iiclr-18282	668	32	countries	country	NOUN
iiclr-18282	668	33	.	.	PUNCT
iiclr-18282	669	1	the	the	DET
iiclr-18282	669	2	quintessential	quintessential	ADJ
iiclr-18282	669	3	example	example	NOUN
iiclr-18282	669	4	of	of	ADP
iiclr-18282	669	5	international	international	ADJ
iiclr-18282	669	6	pressure	pressure	NOUN
iiclr-18282	669	7	comes	come	VERB
iiclr-18282	669	8	from	from	ADP
iiclr-18282	669	9	the	the	DET
iiclr-18282	669	10	cold	cold	ADJ
iiclr-18282	669	11	war	war	NOUN
iiclr-18282	669	12	exploits	exploit	NOUN
iiclr-18282	669	13	of	of	ADP
iiclr-18282	669	14	the	the	DET
iiclr-18282	669	15	united	united	PROPN
iiclr-18282	669	16	states	states	PROPN
iiclr-18282	669	17	and	and	CCONJ
iiclr-18282	669	18	the	the	DET
iiclr-18282	669	19	ussr	ussr	ADJ
iiclr-18282	669	20	,	,	PUNCT
iiclr-18282	669	21	where	where	SCONJ
iiclr-18282	669	22	both	both	DET
iiclr-18282	669	23	countries	country	NOUN
iiclr-18282	669	24	sought	seek	VERB
iiclr-18282	669	25	influence	influence	NOUN
iiclr-18282	669	26	across	across	ADP
iiclr-18282	669	27	the	the	DET
iiclr-18282	669	28	globe.243	globe.243	NOUN
iiclr-18282	669	29	there	there	PRON
iiclr-18282	669	30	is	be	VERB
iiclr-18282	669	31	a	a	DET
iiclr-18282	669	32	fine	fine	ADJ
iiclr-18282	669	33	line	line	NOUN
iiclr-18282	669	34	in	in	ADP
iiclr-18282	669	35	international	international	ADJ
iiclr-18282	669	36	relations	relation	NOUN
iiclr-18282	669	37	between	between	ADP
iiclr-18282	669	38	preserving	preserve	VERB
iiclr-18282	669	39	sovereignty	sovereignty	NOUN
iiclr-18282	669	40	on	on	ADP
iiclr-18282	669	41	the	the	DET
iiclr-18282	669	42	one	one	NUM
iiclr-18282	669	43	hand	hand	NOUN
iiclr-18282	669	44	and	and	CCONJ
iiclr-18282	669	45	keeping	keep	VERB
iiclr-18282	669	46	up	up	ADP
iiclr-18282	669	47	good	good	ADJ
iiclr-18282	669	48	international	international	ADJ
iiclr-18282	669	49	relations	relation	NOUN
iiclr-18282	669	50	on	on	ADP
iiclr-18282	669	51	the	the	DET
iiclr-18282	669	52	other	other	ADJ
iiclr-18282	669	53	.	.	PUNCT
iiclr-18282	670	1	as	as	ADP
iiclr-18282	670	2	a	a	DET
iiclr-18282	670	3	result	result	NOUN
iiclr-18282	670	4	of	of	ADP
iiclr-18282	670	5	the	the	DET
iiclr-18282	670	6	tightrope	tightrope	NOUN
iiclr-18282	670	7	that	that	PRON
iiclr-18282	670	8	must	must	AUX
iiclr-18282	670	9	be	be	AUX
iiclr-18282	670	10	walked	walk	VERB
iiclr-18282	670	11	between	between	ADP
iiclr-18282	670	12	the	the	DET
iiclr-18282	670	13	two	two	NUM
iiclr-18282	670	14	,	,	PUNCT
iiclr-18282	670	15	it	it	PRON
iiclr-18282	670	16	is	be	AUX
iiclr-18282	670	17	only	only	ADV
iiclr-18282	670	18	logical	logical	ADJ
iiclr-18282	670	19	that	that	SCONJ
iiclr-18282	670	20	most	most	ADJ
iiclr-18282	670	21	countries	country	NOUN
iiclr-18282	670	22	do	do	AUX
iiclr-18282	670	23	not	not	PART
iiclr-18282	670	24	appreciate	appreciate	VERB
iiclr-18282	670	25	another	another	PRON
iiclr-18282	670	26	that	that	PRON
iiclr-18282	670	27	asks	ask	VERB
iiclr-18282	670	28	too	too	ADV
iiclr-18282	670	29	frequently	frequently	ADV
iiclr-18282	670	30	for	for	ADP
iiclr-18282	670	31	sovereignty	sovereignty	NOUN
iiclr-18282	670	32	concessions	concession	NOUN
iiclr-18282	670	33	and	and	CCONJ
iiclr-18282	670	34	for	for	ADP
iiclr-18282	670	35	too	too	ADV
iiclr-18282	670	36	much	much	ADJ
iiclr-18282	670	37	advantage	advantage	NOUN
iiclr-18282	670	38	through	through	ADP
iiclr-18282	670	39	international	international	ADJ
iiclr-18282	670	40	agreements	agreement	NOUN
iiclr-18282	670	41	.	.	PUNCT
iiclr-18282	671	1	understandably	understandably	ADV
iiclr-18282	671	2	,	,	PUNCT
iiclr-18282	671	3	the	the	DET
iiclr-18282	671	4	international	international	ADJ
iiclr-18282	671	5	community	community	NOUN
iiclr-18282	671	6	does	do	AUX
iiclr-18282	671	7	not	not	PART
iiclr-18282	671	8	appreciate	appreciate	VERB
iiclr-18282	671	9	an	an	DET
iiclr-18282	671	10	actor	actor	NOUN
iiclr-18282	671	11	who	who	PRON
iiclr-18282	671	12	unilaterally	unilaterally	ADV
iiclr-18282	671	13	imposes	impose	VERB
iiclr-18282	671	14	its	its	PRON
iiclr-18282	671	15	will	will	NOUN
iiclr-18282	671	16	onto	onto	ADP
iiclr-18282	671	17	other	other	ADJ
iiclr-18282	671	18	countries	country	NOUN
iiclr-18282	671	19	to	to	PART
iiclr-18282	671	20	effectuate	effectuate	VERB
iiclr-18282	671	21	domestic	domestic	ADJ
iiclr-18282	671	22	policies	policy	NOUN
iiclr-18282	671	23	.	.	PUNCT
iiclr-18282	672	1	this	this	DET
iiclr-18282	672	2	unilateral	unilateral	ADJ
iiclr-18282	672	3	imposition	imposition	NOUN
iiclr-18282	672	4	is	be	AUX
iiclr-18282	672	5	a	a	DET
iiclr-18282	672	6	complete	complete	ADJ
iiclr-18282	672	7	disregard	disregard	NOUN
iiclr-18282	672	8	for	for	ADP
iiclr-18282	672	9	the	the	DET
iiclr-18282	672	10	sovereignty	sovereignty	NOUN
iiclr-18282	672	11	of	of	ADP
iiclr-18282	672	12	the	the	DET
iiclr-18282	672	13	foreign	foreign	ADJ
iiclr-18282	672	14	nation	nation	NOUN
iiclr-18282	672	15	and	and	CCONJ
iiclr-18282	672	16	thus	thus	ADV
iiclr-18282	672	17	a	a	DET
iiclr-18282	672	18	disregard	disregard	NOUN
iiclr-18282	672	19	for	for	ADP
iiclr-18282	672	20	international	international	ADJ
iiclr-18282	672	21	relations	relation	NOUN
iiclr-18282	672	22	as	as	ADP
iiclr-18282	672	23	a	a	DET
iiclr-18282	672	24	whole	whole	NOUN
iiclr-18282	672	25	.	.	PUNCT
iiclr-18282	673	1	in	in	ADP
iiclr-18282	673	2	the	the	DET
iiclr-18282	673	3	past	past	NOUN
iiclr-18282	673	4	decade	decade	NOUN
iiclr-18282	673	5	,	,	PUNCT
iiclr-18282	673	6	the	the	DET
iiclr-18282	673	7	united	united	PROPN
iiclr-18282	673	8	states	states	PROPN
iiclr-18282	673	9	has	have	AUX
iiclr-18282	673	10	found	find	VERB
iiclr-18282	673	11	out	out	ADP
iiclr-18282	673	12	the	the	DET
iiclr-18282	673	13	hard	hard	ADJ
iiclr-18282	673	14	way	way	NOUN
iiclr-18282	673	15	that	that	PRON
iiclr-18282	673	16	unilateral	unilateral	ADJ
iiclr-18282	673	17	imposition	imposition	NOUN
iiclr-18282	673	18	on	on	ADP
iiclr-18282	673	19	another	another	DET
iiclr-18282	673	20	nation	nation	NOUN
iiclr-18282	673	21	’s	’s	PART
iiclr-18282	673	22	sovereignty	sovereignty	NOUN
iiclr-18282	673	23	,	,	PUNCT
iiclr-18282	673	24	even	even	ADV
iiclr-18282	673	25	for	for	ADP
iiclr-18282	673	26	a	a	DET
iiclr-18282	673	27	beneficial	beneficial	ADJ
iiclr-18282	673	28	reason	reason	NOUN
iiclr-18282	673	29	,	,	PUNCT
iiclr-18282	673	30	damages	damage	VERB
iiclr-18282	673	31	a	a	DET
iiclr-18282	673	32	country	country	NOUN
iiclr-18282	673	33	’s	’s	PART
iiclr-18282	673	34	international	international	ADJ
iiclr-18282	673	35	reputation	reputation	NOUN
iiclr-18282	673	36	if	if	SCONJ
iiclr-18282	673	37	the	the	DET
iiclr-18282	673	38	proper	proper	ADJ
iiclr-18282	673	39	protocols	protocol	NOUN
iiclr-18282	673	40	are	be	AUX
iiclr-18282	673	41	not	not	PART
iiclr-18282	673	42	followed.244	followed.244	NOUN
iiclr-18282	673	43	in	in	ADP
iiclr-18282	673	44	order	order	NOUN
iiclr-18282	673	45	for	for	ADP
iiclr-18282	673	46	international	international	ADJ
iiclr-18282	673	47	law	law	NOUN
iiclr-18282	673	48	and	and	CCONJ
iiclr-18282	673	49	order	order	NOUN
iiclr-18282	673	50	to	to	PART
iiclr-18282	673	51	work	work	VERB
iiclr-18282	673	52	,	,	PUNCT
iiclr-18282	673	53	it	it	PRON
iiclr-18282	673	54	has	have	VERB
iiclr-18282	673	55	to	to	PART
iiclr-18282	673	56	apply	apply	VERB
iiclr-18282	673	57	uniformly	uniformly	ADV
iiclr-18282	673	58	to	to	ADP
iiclr-18282	673	59	all	all	DET
iiclr-18282	673	60	parties	party	NOUN
iiclr-18282	673	61	involved	involve	VERB
iiclr-18282	673	62	,	,	PUNCT
iiclr-18282	673	63	and	and	CCONJ
iiclr-18282	673	64	all	all	DET
iiclr-18282	673	65	states	state	NOUN
iiclr-18282	673	66	must	must	AUX
iiclr-18282	673	67	respect	respect	VERB
iiclr-18282	673	68	the	the	DET
iiclr-18282	673	69	sovereignty	sovereignty	NOUN
iiclr-18282	673	70	of	of	ADP
iiclr-18282	673	71	other	other	ADJ
iiclr-18282	673	72	states	state	NOUN
iiclr-18282	673	73	.	.	PUNCT
iiclr-18282	674	1	while	while	SCONJ
iiclr-18282	674	2	the	the	DET
iiclr-18282	674	3	old	old	ADJ
iiclr-18282	674	4	,	,	PUNCT
iiclr-18282	674	5	pre	pre	ADJ
iiclr-18282	674	6	-	-	ADJ
iiclr-18282	674	7	wwii	wwii	ADJ
iiclr-18282	674	8	system	system	NOUN
iiclr-18282	674	9	of	of	ADP
iiclr-18282	674	10	international	international	ADJ
iiclr-18282	674	11	relations	relation	NOUN
iiclr-18282	674	12	would	would	AUX
iiclr-18282	674	13	allow	allow	VERB
iiclr-18282	674	14	unilateral	unilateral	ADJ
iiclr-18282	674	15	impositions	imposition	NOUN
iiclr-18282	674	16	upon	upon	SCONJ
iiclr-18282	674	17	another	another	DET
iiclr-18282	674	18	state	state	NOUN
iiclr-18282	674	19	’s	’s	NOUN
iiclr-18282	674	20	sovereignty,245	sovereignty,245	NOUN
iiclr-18282	674	21	the	the	DET
iiclr-18282	674	22	multinational	multinational	ADJ
iiclr-18282	674	23	system	system	NOUN
iiclr-18282	674	24	of	of	ADP
iiclr-18282	674	25	cooperation	cooperation	NOUN
iiclr-18282	674	26	in	in	ADP
iiclr-18282	674	27	today	today	NOUN
iiclr-18282	674	28	’s	’s	PART
iiclr-18282	674	29	world	world	NOUN
iiclr-18282	674	30	requires	require	VERB
iiclr-18282	674	31	something	something	PRON
iiclr-18282	674	32	different	different	ADJ
iiclr-18282	674	33	.	.	PUNCT
iiclr-18282	675	1	in	in	ADP
iiclr-18282	675	2	this	this	DET
iiclr-18282	675	3	system	system	NOUN
iiclr-18282	675	4	of	of	ADP
iiclr-18282	675	5	international	international	ADJ
iiclr-18282	675	6	relations	relation	NOUN
iiclr-18282	675	7	,	,	PUNCT
iiclr-18282	675	8	fatca	fatca	ADJ
iiclr-18282	675	9	sticks	stick	NOUN
iiclr-18282	675	10	out	out	ADP
iiclr-18282	675	11	like	like	ADP
iiclr-18282	675	12	a	a	DET
iiclr-18282	675	13	sore	sore	ADJ
iiclr-18282	675	14	thumb	thumb	NOUN
iiclr-18282	675	15	and	and	CCONJ
iiclr-18282	675	16	a	a	DET
iiclr-18282	675	17	relic	relic	NOUN
iiclr-18282	675	18	of	of	ADP
iiclr-18282	675	19	old	old	ADJ
iiclr-18282	675	20	.	.	PUNCT
iiclr-18282	676	1	the	the	DET
iiclr-18282	676	2	very	very	ADJ
iiclr-18282	676	3	concept	concept	NOUN
iiclr-18282	676	4	of	of	ADP
iiclr-18282	676	5	fatca	fatca	NOUN
iiclr-18282	676	6	is	be	AUX
iiclr-18282	676	7	for	for	ADP
iiclr-18282	676	8	a	a	DET
iiclr-18282	676	9	unilateral	unilateral	ADJ
iiclr-18282	676	10	imposition	imposition	NOUN
iiclr-18282	676	11	of	of	ADP
iiclr-18282	676	12	us	we	PRON
iiclr-18282	676	13	domestic	domestic	ADJ
iiclr-18282	676	14	policy	policy	NOUN
iiclr-18282	676	15	onto	onto	ADP
iiclr-18282	676	16	entities	entity	NOUN
iiclr-18282	676	17	located	locate	VERB
iiclr-18282	676	18	in	in	ADP
iiclr-18282	676	19	foreign	foreign	ADJ
iiclr-18282	676	20	sovereign	sovereign	ADJ
iiclr-18282	676	21	states.246	states.246	PROPN
iiclr-18282	676	22	while	while	SCONJ
iiclr-18282	676	23	the	the	DET
iiclr-18282	676	24	trend	trend	NOUN
iiclr-18282	676	25	towards	towards	ADP
iiclr-18282	676	26	intergovernmental	intergovernmental	ADJ
iiclr-18282	676	27	agreements	agreement	NOUN
iiclr-18282	676	28	reduces	reduce	VERB
iiclr-18282	676	29	the	the	DET
iiclr-18282	676	30	brazenness	brazenness	NOUN
iiclr-18282	676	31	of	of	ADP
iiclr-18282	676	32	this	this	DET
iiclr-18282	676	33	move	move	NOUN
iiclr-18282	676	34	,	,	PUNCT
iiclr-18282	676	35	the	the	DET
iiclr-18282	676	36	agreements	agreement	NOUN
iiclr-18282	676	37	are	be	AUX
iiclr-18282	676	38	still	still	ADV
iiclr-18282	676	39	the	the	DET
iiclr-18282	676	40	same	same	ADJ
iiclr-18282	676	41	exact	exact	ADJ
iiclr-18282	676	42	implementation	implementation	NOUN
iiclr-18282	676	43	of	of	ADP
iiclr-18282	676	44	us	we	PRON
iiclr-18282	676	45	domestic	domestic	ADJ
iiclr-18282	676	46	law.247	law.247	NOUN
iiclr-18282	676	47	as	as	ADP
iiclr-18282	676	48	a	a	DET
iiclr-18282	676	49	country	country	NOUN
iiclr-18282	676	50	coming	come	VERB
iiclr-18282	676	51	to	to	ADP
iiclr-18282	676	52	the	the	DET
iiclr-18282	676	53	negotiating	negotiating	NOUN
iiclr-18282	676	54	table	table	NOUN
iiclr-18282	676	55	with	with	ADP
iiclr-18282	676	56	the	the	DET
iiclr-18282	676	57	united	united	PROPN
iiclr-18282	676	58	states	states	PROPN
iiclr-18282	676	59	,	,	PUNCT
iiclr-18282	676	60	you	you	PRON
iiclr-18282	676	61	have	have	VERB
iiclr-18282	676	62	three	three	NUM
iiclr-18282	676	63	options	option	NOUN
iiclr-18282	676	64	.	.	PUNCT
iiclr-18282	677	1	first	first	ADV
iiclr-18282	677	2	,	,	PUNCT
iiclr-18282	677	3	you	you	PRON
iiclr-18282	677	4	could	could	AUX
iiclr-18282	677	5	enter	enter	VERB
iiclr-18282	677	6	into	into	ADP
iiclr-18282	677	7	an	an	DET
iiclr-18282	677	8	agreement	agreement	NOUN
iiclr-18282	677	9	with	with	ADP
iiclr-18282	677	10	the	the	DET
iiclr-18282	677	11	united	united	PROPN
iiclr-18282	677	12	states;248	states;248	PROPN
iiclr-18282	677	13	second	second	ADJ
iiclr-18282	677	14	,	,	PUNCT
iiclr-18282	677	15	you	you	PRON
iiclr-18282	677	16	could	could	AUX
iiclr-18282	677	17	not	not	PART
iiclr-18282	677	18	enter	enter	VERB
iiclr-18282	677	19	into	into	ADP
iiclr-18282	677	20	an	an	DET
iiclr-18282	677	21	agreement	agreement	NOUN
iiclr-18282	677	22	and	and	CCONJ
iiclr-18282	677	23	have	have	VERB
iiclr-18282	677	24	the	the	DET
iiclr-18282	677	25	united	united	PROPN
iiclr-18282	677	26	states	states	PROPN
iiclr-18282	677	27	implement	implement	VERB
iiclr-18282	677	28	its	its	PRON
iiclr-18282	677	29	laws	law	NOUN
iiclr-18282	677	30	onto	onto	ADP
iiclr-18282	677	31	your	your	PRON
iiclr-18282	677	32	financial	financial	ADJ
iiclr-18282	677	33	institutions	institution	NOUN
iiclr-18282	677	34	anyway;249	anyway;249	PROPN
iiclr-18282	677	35	or	or	CCONJ
iiclr-18282	677	36	third	third	ADJ
iiclr-18282	677	37	,	,	PUNCT
iiclr-18282	677	38	you	you	PRON
iiclr-18282	677	39	could	could	AUX
iiclr-18282	677	40	inform	inform	VERB
iiclr-18282	677	41	your	your	PRON
iiclr-18282	677	42	243	243	NUM
iiclr-18282	677	43	.	.	PUNCT
iiclr-18282	678	1	see	see	VERB
iiclr-18282	678	2	generally	generally	ADV
iiclr-18282	678	3	burton	burton	PROPN
iiclr-18282	678	4	kaufman	kaufman	PROPN
iiclr-18282	678	5	,	,	PUNCT
iiclr-18282	678	6	the	the	DET
iiclr-18282	678	7	cold	cold	PROPN
iiclr-18282	678	8	war	war	PROPN
iiclr-18282	678	9	:	:	PUNCT
iiclr-18282	678	10	u.s.s.r	u.s.s.r	PROPN
iiclr-18282	678	11	.	.	PROPN
iiclr-18282	678	12	and	and	CCONJ
iiclr-18282	678	13	the	the	DET
iiclr-18282	678	14	united	united	PROPN
iiclr-18282	678	15	states	states	PROPN
iiclr-18282	678	16	,	,	PUNCT
iiclr-18282	678	17	the	the	DET
iiclr-18282	678	18	history	history	NOUN
iiclr-18282	678	19	professor	professor	NOUN
iiclr-18282	678	20	,	,	PUNCT
iiclr-18282	678	21	http://thehistoryprofessor.us/bin/histprof/misc/coldwar.html	http://thehistoryprofessor.us/bin/histprof/misc/coldwar.html	PROPN
iiclr-18282	678	22	(	(	PUNCT
iiclr-18282	678	23	last	last	ADJ
iiclr-18282	678	24	visited	visited	AUX
iiclr-18282	678	25	feb	feb	PROPN
iiclr-18282	678	26	.	.	PROPN
iiclr-18282	678	27	9	9	NUM
iiclr-18282	678	28	,	,	PUNCT
iiclr-18282	678	29	2013	2013	NUM
iiclr-18282	678	30	,	,	PUNCT
iiclr-18282	678	31	archived	archive	VERB
iiclr-18282	678	32	at	at	ADP
iiclr-18282	678	33	http://perma.cc/3pmv-6agl	http://perma.cc/3pmv-6agl	NOUN
iiclr-18282	678	34	)	)	PUNCT
iiclr-18282	678	35	.	.	PUNCT
iiclr-18282	679	1	244	244	NUM
iiclr-18282	679	2	.	.	PUNCT
iiclr-18282	680	1	see	see	VERB
iiclr-18282	680	2	joint	joint	ADJ
iiclr-18282	680	3	declaration	declaration	NOUN
iiclr-18282	680	4	by	by	ADP
iiclr-18282	680	5	russia	russia	PROPN
iiclr-18282	680	6	,	,	PUNCT
iiclr-18282	680	7	germany	germany	PROPN
iiclr-18282	680	8	and	and	CCONJ
iiclr-18282	680	9	france	france	PROPN
iiclr-18282	680	10	on	on	ADP
iiclr-18282	680	11	iraq	iraq	PROPN
iiclr-18282	680	12	,	,	PUNCT
iiclr-18282	680	13	feb	feb	PROPN
iiclr-18282	680	14	.	.	PROPN
iiclr-18282	680	15	10	10	NUM
iiclr-18282	680	16	,	,	PUNCT
iiclr-18282	680	17	2003	2003	NUM
iiclr-18282	680	18	,	,	PUNCT
iiclr-18282	680	19	archived	archive	VERB
iiclr-18282	680	20	at	at	ADP
iiclr-18282	680	21	http://perma.cc/jg3s-gqtl	http://perma.cc/jg3s-gqtl	PROPN
iiclr-18282	680	22	.	.	PROPN
iiclr-18282	680	23	245	245	NUM
iiclr-18282	680	24	.	.	PUNCT
iiclr-18282	681	1	this	this	PRON
iiclr-18282	681	2	was	be	AUX
iiclr-18282	681	3	due	due	ADJ
iiclr-18282	681	4	to	to	ADP
iiclr-18282	681	5	a	a	DET
iiclr-18282	681	6	lack	lack	NOUN
iiclr-18282	681	7	of	of	ADP
iiclr-18282	681	8	an	an	DET
iiclr-18282	681	9	effective	effective	ADJ
iiclr-18282	681	10	multinational	multinational	ADJ
iiclr-18282	681	11	legal	legal	ADJ
iiclr-18282	681	12	system	system	NOUN
iiclr-18282	681	13	.	.	PUNCT
iiclr-18282	682	1	246	246	NUM
iiclr-18282	682	2	.	.	PUNCT
iiclr-18282	683	1	see	see	VERB
iiclr-18282	683	2	infra	infra	NOUN
iiclr-18282	683	3	part	part	PROPN
iiclr-18282	683	4	iii	iii	X
iiclr-18282	683	5	.	.	PROPN
iiclr-18282	683	6	247	247	NUM
iiclr-18282	683	7	.	.	NOUN
iiclr-18282	684	1	26	26	NUM
iiclr-18282	684	2	c.f.r	c.f.r	NOUN
iiclr-18282	684	3	.	.	PUNCT
iiclr-18282	685	1	§	§	PROPN
iiclr-18282	685	2	§	§	ADJ
iiclr-18282	685	3	1.1471	1.1471	NUM
iiclr-18282	685	4	-	-	SYM
iiclr-18282	685	5	1.474	1.474	NUM
iiclr-18282	685	6	.	.	PUNCT
iiclr-18282	686	1	248	248	NUM
iiclr-18282	686	2	.	.	PUNCT
iiclr-18282	687	1	the	the	DET
iiclr-18282	687	2	ffi	ffi	PROPN
iiclr-18282	687	3	agreement	agreement	NOUN
iiclr-18282	687	4	is	be	AUX
iiclr-18282	687	5	outlined	outline	VERB
iiclr-18282	687	6	in	in	ADP
iiclr-18282	687	7	26	26	NUM
iiclr-18282	687	8	u.s.c	u.s.c	ADJ
iiclr-18282	687	9	.	.	PUNCT
iiclr-18282	688	1	§	§	PROPN
iiclr-18282	688	2	1471(b)(1	1471(b)(1	NUM
iiclr-18282	688	3	)	)	PUNCT
iiclr-18282	688	4	(	(	PUNCT
iiclr-18282	688	5	2010	2010	NUM
iiclr-18282	688	6	)	)	PUNCT
iiclr-18282	688	7	.	.	PUNCT
iiclr-18282	689	1	249	249	NUM
iiclr-18282	689	2	.	.	PUNCT
iiclr-18282	690	1	the	the	DET
iiclr-18282	690	2	withholding	withholding	NOUN
iiclr-18282	690	3	mechanisms	mechanism	NOUN
iiclr-18282	690	4	are	be	AUX
iiclr-18282	690	5	set	set	VERB
iiclr-18282	690	6	out	out	ADP
iiclr-18282	690	7	in	in	ADP
iiclr-18282	690	8	26	26	NUM
iiclr-18282	690	9	u.s.c	u.s.c	ADJ
iiclr-18282	690	10	.	.	PUNCT
iiclr-18282	691	1	§	§	PROPN
iiclr-18282	691	2	1471(b)(1)(d	1471(b)(1)(d	NUM
iiclr-18282	691	3	)	)	PUNCT
iiclr-18282	691	4	.	.	PUNCT
iiclr-18282	692	1	756	756	NUM
iiclr-18282	692	2	ind	ind	NOUN
iiclr-18282	692	3	.	.	PUNCT
iiclr-18282	693	1	int’l	int’l	PRON
iiclr-18282	693	2	&	&	CCONJ
iiclr-18282	693	3	comp	comp	PROPN
iiclr-18282	693	4	.	.	PUNCT
iiclr-18282	694	1	l.	l.	PROPN
iiclr-18282	694	2	rev	rev	PROPN
iiclr-18282	694	3	.	.	PUNCT
iiclr-18282	695	1	[	[	X
iiclr-18282	695	2	vol	vol	NOUN
iiclr-18282	695	3	.	.	PUNCT
iiclr-18282	696	1	24:3	24:3	NUM
iiclr-18282	696	2	institutions	institution	NOUN
iiclr-18282	696	3	not	not	PART
iiclr-18282	696	4	to	to	PART
iiclr-18282	696	5	do	do	AUX
iiclr-18282	696	6	business	business	NOUN
iiclr-18282	696	7	in	in	ADP
iiclr-18282	696	8	the	the	DET
iiclr-18282	696	9	united	united	PROPN
iiclr-18282	696	10	states	states	PROPN
iiclr-18282	696	11	or	or	CCONJ
iiclr-18282	696	12	with	with	ADP
iiclr-18282	696	13	an	an	DET
iiclr-18282	696	14	entity	entity	NOUN
iiclr-18282	696	15	that	that	PRON
iiclr-18282	696	16	would	would	AUX
iiclr-18282	696	17	bring	bring	VERB
iiclr-18282	696	18	them	they	PRON
iiclr-18282	696	19	under	under	ADP
iiclr-18282	696	20	the	the	DET
iiclr-18282	696	21	fatca	fatca	NOUN
iiclr-18282	696	22	requirements.250	requirements.250	VERB
iiclr-18282	696	23	the	the	DET
iiclr-18282	696	24	united	united	PROPN
iiclr-18282	696	25	states	states	PROPN
iiclr-18282	696	26	is	be	AUX
iiclr-18282	696	27	the	the	DET
iiclr-18282	696	28	largest	large	ADJ
iiclr-18282	696	29	and	and	CCONJ
iiclr-18282	696	30	most	most	ADJ
iiclr-18282	696	31	“	"	PUNCT
iiclr-18282	696	32	technologically	technologically	ADV
iiclr-18282	696	33	powerful	powerful	ADJ
iiclr-18282	696	34	”	"	PUNCT
iiclr-18282	696	35	economy	economy	NOUN
iiclr-18282	696	36	in	in	ADP
iiclr-18282	696	37	the	the	DET
iiclr-18282	696	38	world	world	NOUN
iiclr-18282	696	39	,	,	PUNCT
iiclr-18282	696	40	with	with	ADP
iiclr-18282	696	41	the	the	DET
iiclr-18282	696	42	second	second	ADJ
iiclr-18282	696	43	highest	high	ADJ
iiclr-18282	696	44	gdp	gdp	NOUN
iiclr-18282	696	45	,	,	PUNCT
iiclr-18282	696	46	behind	behind	ADP
iiclr-18282	696	47	only	only	ADV
iiclr-18282	696	48	the	the	DET
iiclr-18282	696	49	european	european	PROPN
iiclr-18282	696	50	union.251	union.251	PROPN
iiclr-18282	696	51	the	the	DET
iiclr-18282	696	52	united	united	PROPN
iiclr-18282	696	53	states	states	PROPN
iiclr-18282	696	54	also	also	ADV
iiclr-18282	696	55	has	have	VERB
iiclr-18282	696	56	the	the	DET
iiclr-18282	696	57	highest	high	ADJ
iiclr-18282	696	58	market	market	NOUN
iiclr-18282	696	59	value	value	NOUN
iiclr-18282	696	60	of	of	ADP
iiclr-18282	696	61	shares	share	NOUN
iiclr-18282	696	62	of	of	ADP
iiclr-18282	696	63	publicly	publicly	ADV
iiclr-18282	696	64	traded	trade	VERB
iiclr-18282	696	65	corporations	corporation	NOUN
iiclr-18282	696	66	,	,	PUNCT
iiclr-18282	696	67	almost	almost	ADV
iiclr-18282	696	68	double	double	DET
iiclr-18282	696	69	that	that	PRON
iiclr-18282	696	70	of	of	ADP
iiclr-18282	696	71	any	any	DET
iiclr-18282	696	72	other	other	ADJ
iiclr-18282	696	73	country.252	country.252	ADP
iiclr-18282	696	74	the	the	DET
iiclr-18282	696	75	new	new	PROPN
iiclr-18282	696	76	york	york	PROPN
iiclr-18282	696	77	stock	stock	PROPN
iiclr-18282	696	78	exchange	exchange	PROPN
iiclr-18282	696	79	and	and	CCONJ
iiclr-18282	696	80	nasdaq	nasdaq	PROPN
iiclr-18282	696	81	are	be	AUX
iiclr-18282	696	82	the	the	DET
iiclr-18282	696	83	two	two	NUM
iiclr-18282	696	84	largest	large	ADJ
iiclr-18282	696	85	stock	stock	NOUN
iiclr-18282	696	86	exchanges	exchange	NOUN
iiclr-18282	696	87	in	in	ADP
iiclr-18282	696	88	the	the	DET
iiclr-18282	696	89	world.253	world.253	NOUN
iiclr-18282	696	90	with	with	ADP
iiclr-18282	696	91	how	how	SCONJ
iiclr-18282	696	92	interconnected	interconnected	ADJ
iiclr-18282	696	93	the	the	DET
iiclr-18282	696	94	financial	financial	ADJ
iiclr-18282	696	95	world	world	NOUN
iiclr-18282	696	96	is	be	AUX
iiclr-18282	696	97	today,254	today,254	PUNCT
iiclr-18282	696	98	telling	tell	VERB
iiclr-18282	696	99	a	a	DET
iiclr-18282	696	100	financial	financial	ADJ
iiclr-18282	696	101	institution	institution	NOUN
iiclr-18282	696	102	to	to	PART
iiclr-18282	696	103	not	not	PART
iiclr-18282	696	104	conduct	conduct	VERB
iiclr-18282	696	105	its	its	PRON
iiclr-18282	696	106	business	business	NOUN
iiclr-18282	696	107	in	in	ADP
iiclr-18282	696	108	the	the	DET
iiclr-18282	696	109	united	united	PROPN
iiclr-18282	696	110	states	states	PROPN
iiclr-18282	696	111	can	can	AUX
iiclr-18282	696	112	severely	severely	ADV
iiclr-18282	696	113	affect	affect	VERB
iiclr-18282	696	114	that	that	DET
iiclr-18282	696	115	entity	entity	NOUN
iiclr-18282	696	116	’s	’s	PART
iiclr-18282	696	117	profitability	profitability	NOUN
iiclr-18282	696	118	because	because	SCONJ
iiclr-18282	696	119	of	of	ADP
iiclr-18282	696	120	the	the	DET
iiclr-18282	696	121	size	size	NOUN
iiclr-18282	696	122	of	of	ADP
iiclr-18282	696	123	the	the	DET
iiclr-18282	696	124	us	us	PROPN
iiclr-18282	696	125	capital	capital	NOUN
iiclr-18282	696	126	markets.255	markets.255	ADJ
iiclr-18282	696	127	and	and	CCONJ
iiclr-18282	696	128	when	when	SCONJ
iiclr-18282	696	129	the	the	DET
iiclr-18282	696	130	passthru	passthru	NOUN
iiclr-18282	696	131	payment	payment	NOUN
iiclr-18282	696	132	provisions	provision	NOUN
iiclr-18282	696	133	are	be	AUX
iiclr-18282	696	134	implemented	implement	VERB
iiclr-18282	696	135	,	,	PUNCT
iiclr-18282	696	136	it	it	PRON
iiclr-18282	696	137	will	will	AUX
iiclr-18282	696	138	be	be	AUX
iiclr-18282	696	139	nearly	nearly	ADV
iiclr-18282	696	140	impossible	impossible	ADJ
iiclr-18282	696	141	for	for	SCONJ
iiclr-18282	696	142	reputable	reputable	ADJ
iiclr-18282	696	143	financial	financial	ADJ
iiclr-18282	696	144	institutions	institution	NOUN
iiclr-18282	696	145	to	to	PART
iiclr-18282	696	146	not	not	PART
iiclr-18282	696	147	fall	fall	VERB
iiclr-18282	696	148	under	under	ADP
iiclr-18282	696	149	the	the	DET
iiclr-18282	696	150	30	30	NUM
iiclr-18282	696	151	percent	percent	NOUN
iiclr-18282	696	152	withholding	withholding	NOUN
iiclr-18282	696	153	of	of	ADP
iiclr-18282	696	154	fatca.256	fatca.256	PRON
iiclr-18282	697	1	so	so	ADV
iiclr-18282	697	2	even	even	ADV
iiclr-18282	697	3	when	when	SCONJ
iiclr-18282	697	4	the	the	DET
iiclr-18282	697	5	united	united	PROPN
iiclr-18282	697	6	states	states	PROPN
iiclr-18282	697	7	comes	come	VERB
iiclr-18282	697	8	to	to	PART
iiclr-18282	697	9	negotiate	negotiate	VERB
iiclr-18282	697	10	an	an	DET
iiclr-18282	697	11	intergovernmental	intergovernmental	ADJ
iiclr-18282	697	12	agreement	agreement	NOUN
iiclr-18282	697	13	,	,	PUNCT
iiclr-18282	697	14	it	it	PRON
iiclr-18282	697	15	is	be	AUX
iiclr-18282	697	16	merely	merely	ADV
iiclr-18282	697	17	a	a	DET
iiclr-18282	697	18	veiled	veiled	ADJ
iiclr-18282	697	19	unilateral	unilateral	ADJ
iiclr-18282	697	20	imposition	imposition	NOUN
iiclr-18282	697	21	of	of	ADP
iiclr-18282	697	22	its	its	PRON
iiclr-18282	697	23	domestic	domestic	ADJ
iiclr-18282	697	24	law	law	NOUN
iiclr-18282	697	25	.	.	PUNCT
iiclr-18282	698	1	while	while	SCONJ
iiclr-18282	698	2	the	the	DET
iiclr-18282	698	3	united	united	PROPN
iiclr-18282	698	4	states	states	PROPN
iiclr-18282	698	5	may	may	AUX
iiclr-18282	698	6	still	still	ADV
iiclr-18282	698	7	carry	carry	VERB
iiclr-18282	698	8	a	a	DET
iiclr-18282	698	9	great	great	ADJ
iiclr-18282	698	10	deal	deal	NOUN
iiclr-18282	698	11	of	of	ADP
iiclr-18282	698	12	weight	weight	NOUN
iiclr-18282	698	13	and	and	CCONJ
iiclr-18282	698	14	enjoy	enjoy	VERB
iiclr-18282	698	15	a	a	DET
iiclr-18282	698	16	level	level	NOUN
iiclr-18282	698	17	of	of	ADP
iiclr-18282	698	18	respect	respect	NOUN
iiclr-18282	698	19	from	from	ADP
iiclr-18282	698	20	other	other	ADJ
iiclr-18282	698	21	countries	country	NOUN
iiclr-18282	698	22	who	who	PRON
iiclr-18282	698	23	view	view	VERB
iiclr-18282	698	24	it	it	PRON
iiclr-18282	698	25	as	as	SCONJ
iiclr-18282	698	26	the	the	DET
iiclr-18282	698	27	predominant	predominant	ADJ
iiclr-18282	698	28	hegemon	hegemon	NOUN
iiclr-18282	698	29	,	,	PUNCT
iiclr-18282	698	30	good	good	ADJ
iiclr-18282	698	31	will	will	NOUN
iiclr-18282	698	32	and	and	CCONJ
iiclr-18282	698	33	hegemonic	hegemonic	ADJ
iiclr-18282	698	34	status	status	NOUN
iiclr-18282	698	35	can	can	AUX
iiclr-18282	698	36	only	only	ADV
iiclr-18282	698	37	go	go	VERB
iiclr-18282	698	38	so	so	ADV
iiclr-18282	698	39	far	far	ADV
iiclr-18282	698	40	.	.	PUNCT
iiclr-18282	699	1	by	by	ADP
iiclr-18282	699	2	implementing	implement	VERB
iiclr-18282	699	3	fatca	fatca	NOUN
iiclr-18282	699	4	,	,	PUNCT
iiclr-18282	699	5	the	the	DET
iiclr-18282	699	6	united	united	PROPN
iiclr-18282	699	7	states	states	PROPN
iiclr-18282	699	8	is	be	AUX
iiclr-18282	699	9	continuing	continue	VERB
iiclr-18282	699	10	to	to	PART
iiclr-18282	699	11	stray	stray	VERB
iiclr-18282	699	12	from	from	ADP
iiclr-18282	699	13	the	the	DET
iiclr-18282	699	14	path	path	NOUN
iiclr-18282	699	15	of	of	ADP
iiclr-18282	699	16	multinational	multinational	ADJ
iiclr-18282	699	17	agreements	agreement	NOUN
iiclr-18282	699	18	and	and	CCONJ
iiclr-18282	699	19	the	the	DET
iiclr-18282	699	20	frameworks	framework	NOUN
iiclr-18282	699	21	of	of	ADP
iiclr-18282	699	22	international	international	ADJ
iiclr-18282	699	23	law	law	NOUN
iiclr-18282	699	24	that	that	PRON
iiclr-18282	699	25	have	have	AUX
iiclr-18282	699	26	been	be	AUX
iiclr-18282	699	27	developing	develop	VERB
iiclr-18282	699	28	for	for	ADP
iiclr-18282	699	29	the	the	DET
iiclr-18282	699	30	past	past	ADJ
iiclr-18282	699	31	seventy	seventy	NUM
iiclr-18282	699	32	years	year	NOUN
iiclr-18282	699	33	.	.	PUNCT
iiclr-18282	700	1	by	by	ADP
iiclr-18282	700	2	continuing	continue	VERB
iiclr-18282	700	3	down	down	ADP
iiclr-18282	700	4	the	the	DET
iiclr-18282	700	5	unilateral	unilateral	ADJ
iiclr-18282	700	6	“	"	PUNCT
iiclr-18282	700	7	my	my	PRON
iiclr-18282	700	8	way	way	NOUN
iiclr-18282	700	9	or	or	CCONJ
iiclr-18282	700	10	the	the	DET
iiclr-18282	700	11	highway	highway	NOUN
iiclr-18282	700	12	”	"	PUNCT
iiclr-18282	700	13	approach	approach	NOUN
iiclr-18282	700	14	,	,	PUNCT
iiclr-18282	700	15	the	the	DET
iiclr-18282	700	16	united	united	PROPN
iiclr-18282	700	17	states	states	PROPN
iiclr-18282	700	18	is	be	AUX
iiclr-18282	700	19	subverting	subvert	VERB
iiclr-18282	700	20	the	the	DET
iiclr-18282	700	21	international	international	ADJ
iiclr-18282	700	22	institutions	institution	NOUN
iiclr-18282	700	23	that	that	PRON
iiclr-18282	700	24	it	it	PRON
iiclr-18282	700	25	helped	help	VERB
iiclr-18282	700	26	found257	found257	NOUN
iiclr-18282	700	27	in	in	ADP
iiclr-18282	700	28	favor	favor	NOUN
iiclr-18282	700	29	of	of	ADP
iiclr-18282	700	30	an	an	DET
iiclr-18282	700	31	250	250	NUM
iiclr-18282	700	32	.	.	PUNCT
iiclr-18282	701	1	this	this	DET
iiclr-18282	701	2	third	third	ADJ
iiclr-18282	701	3	solution	solution	NOUN
iiclr-18282	701	4	will	will	AUX
iiclr-18282	701	5	become	become	VERB
iiclr-18282	701	6	more	more	ADV
iiclr-18282	701	7	difficult	difficult	ADJ
iiclr-18282	701	8	once	once	SCONJ
iiclr-18282	701	9	the	the	DET
iiclr-18282	701	10	“	"	PUNCT
iiclr-18282	701	11	passthru	passthru	ADJ
iiclr-18282	701	12	payment	payment	NOUN
iiclr-18282	701	13	”	"	PUNCT
iiclr-18282	701	14	provisions	provision	NOUN
iiclr-18282	701	15	of	of	ADP
iiclr-18282	701	16	fatca	fatca	NOUN
iiclr-18282	701	17	are	be	AUX
iiclr-18282	701	18	enacted	enact	VERB
iiclr-18282	701	19	.	.	PUNCT
iiclr-18282	702	1	see	see	VERB
iiclr-18282	702	2	o’donnell	o’donnell	PROPN
iiclr-18282	702	3	,	,	PUNCT
iiclr-18282	702	4	et	et	NOUN
iiclr-18282	702	5	.	.	PUNCT
iiclr-18282	703	1	al	al	PROPN
iiclr-18282	703	2	,	,	PUNCT
iiclr-18282	703	3	supra	supra	PROPN
iiclr-18282	703	4	note	note	NOUN
iiclr-18282	703	5	186	186	NUM
iiclr-18282	703	6	,	,	PUNCT
iiclr-18282	703	7	at	at	ADP
iiclr-18282	703	8	27	27	NUM
iiclr-18282	703	9	.	.	PUNCT
iiclr-18282	703	10	251	251	NUM
iiclr-18282	703	11	.	.	PUNCT
iiclr-18282	704	1	cia	cia	PROPN
iiclr-18282	704	2	world	world	NOUN
iiclr-18282	704	3	factbook	factbook	PROPN
iiclr-18282	704	4	:	:	PUNCT
iiclr-18282	704	5	the	the	DET
iiclr-18282	704	6	united	united	PROPN
iiclr-18282	704	7	states	states	PROPN
iiclr-18282	704	8	,	,	PUNCT
iiclr-18282	704	9	central	central	ADJ
iiclr-18282	704	10	intelligence	intelligence	NOUN
iiclr-18282	704	11	agency	agency	NOUN
iiclr-18282	704	12	,	,	PUNCT
iiclr-18282	704	13	https://www.cia.gov/library/publications/the-world-factbook/geos/us.html	https://www.cia.gov/library/publications/the-world-factbook/geos/us.html	PROPN
iiclr-18282	704	14	(	(	PUNCT
iiclr-18282	704	15	last	last	ADV
iiclr-18282	704	16	updated	update	VERB
iiclr-18282	704	17	nov	nov	PROPN
iiclr-18282	704	18	.	.	PROPN
iiclr-18282	704	19	12	12	NUM
iiclr-18282	704	20	,	,	PUNCT
iiclr-18282	704	21	2013	2013	NUM
iiclr-18282	704	22	,	,	PUNCT
iiclr-18282	704	23	archived	archive	VERB
iiclr-18282	704	24	at	at	ADP
iiclr-18282	704	25	http://perma.cc/5xzv-u8c8	http://perma.cc/5xzv-u8c8	NOUN
iiclr-18282	704	26	)	)	PUNCT
iiclr-18282	704	27	.	.	PUNCT
iiclr-18282	705	1	252	252	NUM
iiclr-18282	705	2	.	.	PUNCT
iiclr-18282	706	1	i	i	PRON
iiclr-18282	706	2	d.	d.	PROPN
iiclr-18282	706	3	253	253	NUM
iiclr-18282	706	4	.	.	PUNCT
iiclr-18282	706	5	ten	ten	NUM
iiclr-18282	706	6	largest	large	ADJ
iiclr-18282	706	7	stock	stock	NOUN
iiclr-18282	706	8	exchanges	exchange	NOUN
iiclr-18282	706	9	in	in	ADP
iiclr-18282	706	10	the	the	DET
iiclr-18282	706	11	world	world	NOUN
iiclr-18282	706	12	by	by	ADP
iiclr-18282	706	13	market	market	NOUN
iiclr-18282	706	14	capitalization	capitalization	NOUN
iiclr-18282	706	15	,	,	PUNCT
iiclr-18282	706	16	2011	2011	NUM
iiclr-18282	706	17	,	,	PUNCT
iiclr-18282	706	18	world	world	NOUN
iiclr-18282	706	19	stock	stock	NOUN
iiclr-18282	706	20	exchanges	exchange	NOUN
iiclr-18282	706	21	,	,	PUNCT
iiclr-18282	706	22	http://www.world-stock-exchanges.net/top10.html	http://www.world-stock-exchanges.net/top10.html	PROPN
iiclr-18282	706	23	(	(	PUNCT
iiclr-18282	706	24	last	last	ADJ
iiclr-18282	706	25	visited	visit	VERB
iiclr-18282	706	26	feb	feb	PROPN
iiclr-18282	706	27	.	.	PROPN
iiclr-18282	706	28	26	26	NUM
iiclr-18282	706	29	,	,	PUNCT
iiclr-18282	706	30	2014	2014	NUM
iiclr-18282	706	31	,	,	PUNCT
iiclr-18282	706	32	archived	archive	VERB
iiclr-18282	706	33	at	at	ADP
iiclr-18282	706	34	http://perma.cc/w9x7-f3m2	http://perma.cc/w9x7-f3m2	PROPN
iiclr-18282	706	35	)	)	PUNCT
iiclr-18282	706	36	;	;	PUNCT
iiclr-18282	706	37	annual	annual	ADJ
iiclr-18282	706	38	statistics	statistic	NOUN
iiclr-18282	706	39	reports	report	NOUN
iiclr-18282	706	40	,	,	PUNCT
iiclr-18282	706	41	world	world	NOUN
iiclr-18282	706	42	fed’n	fed’n	NUM
iiclr-18282	706	43	of	of	ADP
iiclr-18282	706	44	exchanges	exchange	NOUN
iiclr-18282	706	45	,	,	PUNCT
iiclr-18282	706	46	http://www.world-exchanges.org/statistics/annual	http://www.world-exchanges.org/statistics/annual	ADJ
iiclr-18282	706	47	(	(	PUNCT
iiclr-18282	706	48	last	last	ADJ
iiclr-18282	706	49	visited	visit	VERB
iiclr-18282	706	50	feb	feb	PROPN
iiclr-18282	706	51	.	.	PROPN
iiclr-18282	706	52	9	9	NUM
iiclr-18282	706	53	,	,	PUNCT
iiclr-18282	706	54	2013	2013	NUM
iiclr-18282	706	55	,	,	PUNCT
iiclr-18282	706	56	archived	archive	VERB
iiclr-18282	706	57	at	at	ADP
iiclr-18282	706	58	http://perma.cc/8pgq-wern	http://perma.cc/8pgq-wern	PROPN
iiclr-18282	706	59	)	)	PUNCT
iiclr-18282	706	60	.	.	PUNCT
iiclr-18282	707	1	254	254	NUM
iiclr-18282	707	2	.	.	PUNCT
iiclr-18282	707	3	marina	marina	PROPN
iiclr-18282	707	4	primorac	primorac	PROPN
iiclr-18282	707	5	,	,	PUNCT
iiclr-18282	707	6	the	the	DET
iiclr-18282	707	7	global	global	ADJ
iiclr-18282	707	8	village	village	NOUN
iiclr-18282	707	9	:	:	PUNCT
iiclr-18282	707	10	connected	connected	ADJ
iiclr-18282	707	11	world	world	NOUN
iiclr-18282	707	12	drives	drive	VERB
iiclr-18282	707	13	economic	economic	ADJ
iiclr-18282	707	14	shift	shift	NOUN
iiclr-18282	707	15	,	,	PUNCT
iiclr-18282	707	16	int’l	int’l	NUM
iiclr-18282	707	17	monetary	monetary	ADJ
iiclr-18282	707	18	fund	fund	NOUN
iiclr-18282	707	19	survey	survey	NOUN
iiclr-18282	707	20	mag	mag	NOUN
iiclr-18282	707	21	.	.	PUNCT
iiclr-18282	708	1	(	(	PUNCT
iiclr-18282	708	2	aug	aug	PROPN
iiclr-18282	708	3	.	.	PROPN
iiclr-18282	708	4	30	30	NUM
iiclr-18282	708	5	,	,	PUNCT
iiclr-18282	708	6	2012	2012	NUM
iiclr-18282	708	7	)	)	PUNCT
iiclr-18282	708	8	,	,	PUNCT
iiclr-18282	708	9	http://www.imf.org/external/pubs/ft/survey/so/2012/new083012a.htm	http://www.imf.org/external/pubs/ft/survey/so/2012/new083012a.htm	PROPN
iiclr-18282	708	10	,	,	PUNCT
iiclr-18282	708	11	archived	archive	VERB
iiclr-18282	708	12	at	at	ADP
iiclr-18282	708	13	http://perma.cc/ekr4-z33c	http://perma.cc/ekr4-z33c	PROPN
iiclr-18282	708	14	.	.	PUNCT
iiclr-18282	708	15	255	255	NUM
iiclr-18282	708	16	.	.	PUNCT
iiclr-18282	709	1	the	the	DET
iiclr-18282	709	2	united	united	PROPN
iiclr-18282	709	3	states	states	PROPN
iiclr-18282	709	4	contains	contain	VERB
iiclr-18282	709	5	the	the	DET
iiclr-18282	709	6	two	two	NUM
iiclr-18282	709	7	largest	large	ADJ
iiclr-18282	709	8	trading	trading	NOUN
iiclr-18282	709	9	markets	market	NOUN
iiclr-18282	709	10	and	and	CCONJ
iiclr-18282	709	11	second	second	ADJ
iiclr-18282	709	12	highest	high	ADJ
iiclr-18282	709	13	gdp	gdp	NOUN
iiclr-18282	709	14	.	.	PUNCT
iiclr-18282	710	1	cia	cia	PROPN
iiclr-18282	710	2	world	world	PROPN
iiclr-18282	710	3	factbook	factbook	PROPN
iiclr-18282	710	4	:	:	PUNCT
iiclr-18282	710	5	the	the	DET
iiclr-18282	710	6	united	united	PROPN
iiclr-18282	710	7	states	states	PROPN
iiclr-18282	710	8	,	,	PUNCT
iiclr-18282	710	9	supra	supra	PROPN
iiclr-18282	710	10	note	note	NOUN
iiclr-18282	710	11	251	251	NUM
iiclr-18282	710	12	.	.	PUNCT
iiclr-18282	711	1	256	256	NUM
iiclr-18282	711	2	.	.	X
iiclr-18282	712	1	see	see	VERB
iiclr-18282	712	2	supra	supra	PROPN
iiclr-18282	712	3	part	part	PROPN
iiclr-18282	712	4	iii	iii	PROPN
iiclr-18282	712	5	.	.	PROPN
iiclr-18282	712	6	257	257	NUM
iiclr-18282	712	7	.	.	PUNCT
iiclr-18282	713	1	the	the	DET
iiclr-18282	713	2	recent	recent	ADJ
iiclr-18282	713	3	wars	war	NOUN
iiclr-18282	713	4	in	in	ADP
iiclr-18282	713	5	afghanistan	afghanistan	PROPN
iiclr-18282	713	6	and	and	CCONJ
iiclr-18282	713	7	iraq	iraq	PROPN
iiclr-18282	713	8	,	,	PUNCT
iiclr-18282	713	9	and	and	CCONJ
iiclr-18282	713	10	america	america	PROPN
iiclr-18282	713	11	’s	’s	PART
iiclr-18282	713	12	inability	inability	NOUN
iiclr-18282	713	13	to	to	PART
iiclr-18282	713	14	join	join	VERB
iiclr-18282	713	15	the	the	DET
iiclr-18282	713	16	international	international	ADJ
iiclr-18282	713	17	criminal	criminal	ADJ
iiclr-18282	713	18	court	court	NOUN
iiclr-18282	713	19	have	have	AUX
iiclr-18282	713	20	led	lead	VERB
iiclr-18282	713	21	to	to	ADP
iiclr-18282	713	22	a	a	DET
iiclr-18282	713	23	great	great	ADJ
iiclr-18282	713	24	deal	deal	NOUN
iiclr-18282	713	25	of	of	ADP
iiclr-18282	713	26	negative	negative	ADJ
iiclr-18282	713	27	criticism	criticism	NOUN
iiclr-18282	713	28	of	of	ADP
iiclr-18282	713	29	america	america	PROPN
iiclr-18282	713	30	’s	’s	PART
iiclr-18282	713	31	international	international	ADJ
iiclr-18282	713	32	policy	policy	NOUN
iiclr-18282	713	33	in	in	ADP
iiclr-18282	713	34	recent	recent	ADJ
iiclr-18282	713	35	years	year	NOUN
iiclr-18282	713	36	.	.	PUNCT
iiclr-18282	714	1	see	see	VERB
iiclr-18282	714	2	generally	generally	ADV
iiclr-18282	714	3	marlise	marlise	ADJ
iiclr-18282	714	4	simons	simon	NOUN
iiclr-18282	714	5	,	,	PUNCT
iiclr-18282	714	6	u.s	u.s	PROPN
iiclr-18282	714	7	.	.	PROPN
iiclr-18282	714	8	grows	grow	VERB
iiclr-18282	714	9	more	more	ADV
iiclr-18282	714	10	helpful	helpful	ADJ
iiclr-18282	714	11	to	to	ADP
iiclr-18282	714	12	international	international	ADJ
iiclr-18282	714	13	criminal	criminal	ADJ
iiclr-18282	714	14	court	court	NOUN
iiclr-18282	714	15	,	,	PUNCT
iiclr-18282	714	16	a	a	DET
iiclr-18282	714	17	body	body	NOUN
iiclr-18282	714	18	it	it	PRON
iiclr-18282	714	19	first	first	ADV
iiclr-18282	714	20	scorned	scorn	VERB
iiclr-18282	714	21	,	,	PUNCT
iiclr-18282	714	22	ny	ny	PROPN
iiclr-18282	714	23	times	times	PROPN
iiclr-18282	714	24	,	,	PUNCT
iiclr-18282	714	25	apr	apr	PROPN
iiclr-18282	714	26	.	.	PROPN
iiclr-18282	714	27	2	2	NUM
iiclr-18282	714	28	,	,	PUNCT
iiclr-18282	714	29	2013	2013	NUM
iiclr-18282	714	30	,	,	PUNCT
iiclr-18282	714	31	archived	archive	VERB
iiclr-18282	714	32	2014	2014	NUM
iiclr-18282	714	33	]	]	X
iiclr-18282	714	34	foreign	foreign	ADJ
iiclr-18282	714	35	account	account	NOUN
iiclr-18282	714	36	tax	tax	NOUN
iiclr-18282	714	37	compliance	compliance	NOUN
iiclr-18282	714	38	act	act	VERB
iiclr-18282	714	39	757	757	NUM
iiclr-18282	714	40	outdated	outdated	ADJ
iiclr-18282	714	41	and	and	CCONJ
iiclr-18282	714	42	unsustainable	unsustainable	ADJ
iiclr-18282	714	43	method	method	NOUN
iiclr-18282	714	44	of	of	ADP
iiclr-18282	714	45	international	international	ADJ
iiclr-18282	714	46	relations.258	relations.258	PROPN
iiclr-18282	714	47	while	while	SCONJ
iiclr-18282	714	48	the	the	DET
iiclr-18282	714	49	united	united	PROPN
iiclr-18282	714	50	states	states	PROPN
iiclr-18282	714	51	may	may	AUX
iiclr-18282	714	52	still	still	ADV
iiclr-18282	714	53	enjoy	enjoy	VERB
iiclr-18282	714	54	hegemonic	hegemonic	ADJ
iiclr-18282	714	55	status	status	NOUN
iiclr-18282	714	56	for	for	ADP
iiclr-18282	714	57	now	now	ADV
iiclr-18282	714	58	,	,	PUNCT
iiclr-18282	714	59	there	there	PRON
iiclr-18282	714	60	will	will	AUX
iiclr-18282	714	61	come	come	VERB
iiclr-18282	714	62	a	a	DET
iiclr-18282	714	63	day	day	NOUN
iiclr-18282	714	64	when	when	SCONJ
iiclr-18282	714	65	other	other	ADJ
iiclr-18282	714	66	countries	country	NOUN
iiclr-18282	714	67	have	have	VERB
iiclr-18282	714	68	the	the	DET
iiclr-18282	714	69	spotlight	spotlight	NOUN
iiclr-18282	714	70	and	and	CCONJ
iiclr-18282	714	71	the	the	DET
iiclr-18282	714	72	tables	table	NOUN
iiclr-18282	714	73	may	may	AUX
iiclr-18282	714	74	turn	turn	VERB
iiclr-18282	714	75	.	.	PUNCT
iiclr-18282	715	1	and	and	CCONJ
iiclr-18282	715	2	even	even	ADV
iiclr-18282	715	3	if	if	SCONJ
iiclr-18282	715	4	that	that	DET
iiclr-18282	715	5	eventuality	eventuality	NOUN
iiclr-18282	715	6	is	be	AUX
iiclr-18282	715	7	a	a	DET
iiclr-18282	715	8	long	long	ADJ
iiclr-18282	715	9	way	way	NOUN
iiclr-18282	715	10	off	off	ADV
iiclr-18282	715	11	,	,	PUNCT
iiclr-18282	715	12	there	there	PRON
iiclr-18282	715	13	is	be	VERB
iiclr-18282	715	14	no	no	DET
iiclr-18282	715	15	denying	deny	VERB
iiclr-18282	715	16	that	that	SCONJ
iiclr-18282	715	17	advances	advance	NOUN
iiclr-18282	715	18	in	in	ADP
iiclr-18282	715	19	technology	technology	NOUN
iiclr-18282	715	20	have	have	AUX
iiclr-18282	715	21	made	make	VERB
iiclr-18282	715	22	our	our	PRON
iiclr-18282	715	23	world	world	NOUN
iiclr-18282	715	24	interconnected	interconnect	VERB
iiclr-18282	715	25	to	to	ADP
iiclr-18282	715	26	the	the	DET
iiclr-18282	715	27	point	point	NOUN
iiclr-18282	715	28	where	where	SCONJ
iiclr-18282	715	29	the	the	DET
iiclr-18282	715	30	old	old	ADJ
iiclr-18282	715	31	unilateral	unilateral	ADJ
iiclr-18282	715	32	method	method	NOUN
iiclr-18282	715	33	of	of	ADP
iiclr-18282	715	34	international	international	ADJ
iiclr-18282	715	35	relations	relation	NOUN
iiclr-18282	715	36	is	be	AUX
iiclr-18282	715	37	no	no	ADV
iiclr-18282	715	38	longer	long	ADV
iiclr-18282	715	39	a	a	DET
iiclr-18282	715	40	viable	viable	ADJ
iiclr-18282	715	41	option.259	option.259	PROPN
iiclr-18282	715	42	b.	b.	PROPN
iiclr-18282	715	43	negative	negative	ADJ
iiclr-18282	715	44	effect	effect	NOUN
iiclr-18282	715	45	upon	upon	SCONJ
iiclr-18282	715	46	us	us	PROPN
iiclr-18282	715	47	capital	capital	NOUN
iiclr-18282	715	48	market	market	NOUN
iiclr-18282	715	49	the	the	DET
iiclr-18282	715	50	united	united	PROPN
iiclr-18282	715	51	states	states	PROPN
iiclr-18282	715	52	is	be	AUX
iiclr-18282	715	53	just	just	ADV
iiclr-18282	715	54	beginning	begin	VERB
iiclr-18282	715	55	to	to	PART
iiclr-18282	715	56	recover	recover	VERB
iiclr-18282	715	57	from	from	ADP
iiclr-18282	715	58	the	the	DET
iiclr-18282	715	59	effects	effect	NOUN
iiclr-18282	715	60	of	of	ADP
iiclr-18282	715	61	the	the	DET
iiclr-18282	715	62	worst	bad	ADJ
iiclr-18282	715	63	economic	economic	ADJ
iiclr-18282	715	64	recession	recession	NOUN
iiclr-18282	715	65	since	since	SCONJ
iiclr-18282	715	66	the	the	DET
iiclr-18282	715	67	great	great	ADJ
iiclr-18282	715	68	depression.260	depression.260	NOUN
iiclr-18282	715	69	with	with	ADP
iiclr-18282	715	70	the	the	DET
iiclr-18282	715	71	largest	large	ADJ
iiclr-18282	715	72	financial	financial	ADJ
iiclr-18282	715	73	economy	economy	NOUN
iiclr-18282	715	74	in	in	ADP
iiclr-18282	715	75	the	the	DET
iiclr-18282	715	76	world,261	world,261	NOUN
iiclr-18282	715	77	implementing	implement	VERB
iiclr-18282	715	78	rules	rule	NOUN
iiclr-18282	715	79	that	that	PRON
iiclr-18282	715	80	could	could	AUX
iiclr-18282	715	81	cost	cost	VERB
iiclr-18282	715	82	an	an	DET
iiclr-18282	715	83	estimated	estimate	VERB
iiclr-18282	715	84	thirty	thirty	NUM
iiclr-18282	715	85	to	to	PART
iiclr-18282	715	86	forty	forty	NUM
iiclr-18282	715	87	us	us	PROPN
iiclr-18282	715	88	dollars	dollar	NOUN
iiclr-18282	715	89	per	per	ADP
iiclr-18282	715	90	customer	customer	NOUN
iiclr-18282	715	91	to	to	ADP
iiclr-18282	715	92	implement262	implement262	PROPN
iiclr-18282	715	93	appears	appear	VERB
iiclr-18282	715	94	to	to	PART
iiclr-18282	715	95	be	be	AUX
iiclr-18282	715	96	a	a	DET
iiclr-18282	715	97	strong	strong	ADJ
iiclr-18282	715	98	disincentive	disincentive	ADJ
iiclr-18282	715	99	to	to	ADP
iiclr-18282	715	100	doing	do	VERB
iiclr-18282	715	101	business	business	NOUN
iiclr-18282	715	102	within	within	ADP
iiclr-18282	715	103	the	the	DET
iiclr-18282	715	104	united	united	PROPN
iiclr-18282	715	105	states	states	PROPN
iiclr-18282	715	106	.	.	PUNCT
iiclr-18282	716	1	by	by	ADP
iiclr-18282	716	2	placing	place	VERB
iiclr-18282	716	3	such	such	DET
iiclr-18282	716	4	a	a	DET
iiclr-18282	716	5	large	large	ADJ
iiclr-18282	716	6	cost	cost	NOUN
iiclr-18282	716	7	upon	upon	SCONJ
iiclr-18282	716	8	the	the	DET
iiclr-18282	716	9	businesses	business	NOUN
iiclr-18282	716	10	,	,	PUNCT
iiclr-18282	716	11	the	the	DET
iiclr-18282	716	12	united	united	PROPN
iiclr-18282	716	13	states	states	PROPN
iiclr-18282	716	14	will	will	AUX
iiclr-18282	716	15	require	require	VERB
iiclr-18282	716	16	foreign	foreign	ADJ
iiclr-18282	716	17	businesses	business	NOUN
iiclr-18282	716	18	to	to	PART
iiclr-18282	716	19	seriously	seriously	ADV
iiclr-18282	716	20	consider	consider	VERB
iiclr-18282	716	21	choosing	choose	VERB
iiclr-18282	716	22	an	an	DET
iiclr-18282	716	23	alternate	alternate	ADJ
iiclr-18282	716	24	route	route	NOUN
iiclr-18282	716	25	before	before	ADP
iiclr-18282	716	26	investing	invest	VERB
iiclr-18282	716	27	in	in	ADP
iiclr-18282	716	28	any	any	DET
iiclr-18282	716	29	us	us	PROPN
iiclr-18282	716	30	company	company	NOUN
iiclr-18282	716	31	.	.	PUNCT
iiclr-18282	717	1	while	while	SCONJ
iiclr-18282	717	2	“	"	PUNCT
iiclr-18282	717	3	wall	wall	PROPN
iiclr-18282	717	4	street	street	PROPN
iiclr-18282	717	5	”	"	PUNCT
iiclr-18282	717	6	and	and	CCONJ
iiclr-18282	717	7	large	large	ADJ
iiclr-18282	717	8	companies	company	NOUN
iiclr-18282	717	9	may	may	AUX
iiclr-18282	717	10	not	not	PART
iiclr-18282	717	11	be	be	AUX
iiclr-18282	717	12	the	the	DET
iiclr-18282	717	13	most	most	ADV
iiclr-18282	717	14	popular	popular	ADJ
iiclr-18282	717	15	groups	group	NOUN
iiclr-18282	717	16	in	in	ADP
iiclr-18282	717	17	america,263	america,263	ADP
iiclr-18282	717	18	they	they	PRON
iiclr-18282	717	19	comprise	comprise	VERB
iiclr-18282	717	20	a	a	DET
iiclr-18282	717	21	very	very	ADV
iiclr-18282	717	22	important	important	ADJ
iiclr-18282	717	23	part	part	NOUN
iiclr-18282	717	24	of	of	ADP
iiclr-18282	717	25	the	the	DET
iiclr-18282	717	26	economy.264	economy.264	ADJ
iiclr-18282	717	27	publicly	publicly	ADV
iiclr-18282	717	28	traded	trade	VERB
iiclr-18282	717	29	corporations	corporation	NOUN
iiclr-18282	717	30	rely	rely	VERB
iiclr-18282	717	31	upon	upon	SCONJ
iiclr-18282	717	32	investors	investor	NOUN
iiclr-18282	717	33	to	to	PART
iiclr-18282	717	34	provide	provide	VERB
iiclr-18282	717	35	them	they	PRON
iiclr-18282	717	36	with	with	ADP
iiclr-18282	717	37	money	money	NOUN
iiclr-18282	717	38	that	that	PRON
iiclr-18282	717	39	they	they	PRON
iiclr-18282	717	40	can	can	AUX
iiclr-18282	717	41	then	then	ADV
iiclr-18282	717	42	use	use	VERB
iiclr-18282	717	43	for	for	ADP
iiclr-18282	717	44	purposes	purpose	NOUN
iiclr-18282	717	45	such	such	ADJ
iiclr-18282	717	46	as	as	ADP
iiclr-18282	717	47	hiring	hire	VERB
iiclr-18282	717	48	employees	employee	NOUN
iiclr-18282	717	49	or	or	CCONJ
iiclr-18282	717	50	developing	develop	VERB
iiclr-18282	717	51	new	new	ADJ
iiclr-18282	717	52	technology.265	technology.265	NOUN
iiclr-18282	717	53	foreign	foreign	ADJ
iiclr-18282	717	54	investment	investment	NOUN
iiclr-18282	717	55	in	in	ADP
iiclr-18282	717	56	the	the	DET
iiclr-18282	717	57	united	united	PROPN
iiclr-18282	717	58	states	states	PROPN
iiclr-18282	717	59	amounts	amount	VERB
iiclr-18282	717	60	to	to	ADP
iiclr-18282	717	61	$	$	SYM
iiclr-18282	717	62	21	21	NUM
iiclr-18282	717	63	trillion	trillion	NUM
iiclr-18282	717	64	,	,	PUNCT
iiclr-18282	717	65	and	and	CCONJ
iiclr-18282	717	66	$	$	SYM
iiclr-18282	717	67	10.5	10.5	NUM
iiclr-18282	717	68	trillion	trillion	NUM
iiclr-18282	717	69	of	of	ADP
iiclr-18282	717	70	that	that	PRON
iiclr-18282	717	71	is	be	AUX
iiclr-18282	717	72	invested	invest	VERB
iiclr-18282	717	73	in	in	ADP
iiclr-18282	717	74	at	at	ADP
iiclr-18282	717	75	http://perma.cc/e7v3-37e5	http://perma.cc/e7v3-37e5	NOUN
iiclr-18282	717	76	.	.	PUNCT
iiclr-18282	718	1	258	258	NUM
iiclr-18282	718	2	.	.	PUNCT
iiclr-18282	719	1	the	the	DET
iiclr-18282	719	2	unilateral	unilateral	ADJ
iiclr-18282	719	3	method	method	NOUN
iiclr-18282	719	4	of	of	ADP
iiclr-18282	719	5	international	international	ADJ
iiclr-18282	719	6	relations	relation	NOUN
iiclr-18282	719	7	that	that	PRON
iiclr-18282	719	8	was	be	AUX
iiclr-18282	719	9	prevalent	prevalent	ADJ
iiclr-18282	719	10	before	before	SCONJ
iiclr-18282	719	11	world	world	NOUN
iiclr-18282	719	12	war	war	NOUN
iiclr-18282	719	13	two	two	NUM
iiclr-18282	719	14	has	have	AUX
iiclr-18282	719	15	been	be	AUX
iiclr-18282	719	16	sharply	sharply	ADV
iiclr-18282	719	17	criticized	criticize	VERB
iiclr-18282	719	18	as	as	ADP
iiclr-18282	719	19	ineffective	ineffective	ADJ
iiclr-18282	719	20	in	in	ADP
iiclr-18282	719	21	the	the	DET
iiclr-18282	719	22	modern	modern	ADJ
iiclr-18282	719	23	world	world	NOUN
iiclr-18282	719	24	.	.	PUNCT
iiclr-18282	720	1	see	see	VERB
iiclr-18282	720	2	capsule	capsule	NOUN
iiclr-18282	720	3	reviews	review	NOUN
iiclr-18282	720	4	:	:	PUNCT
iiclr-18282	720	5	unilateralism	unilateralism	NOUN
iiclr-18282	720	6	and	and	CCONJ
iiclr-18282	720	7	u.s	u.s	PROPN
iiclr-18282	720	8	.	.	PROPN
iiclr-18282	720	9	foreign	foreign	ADJ
iiclr-18282	720	10	policy	policy	NOUN
iiclr-18282	720	11	:	:	PUNCT
iiclr-18282	720	12	international	international	ADJ
iiclr-18282	720	13	perspectives	perspective	NOUN
iiclr-18282	720	14	,	,	PUNCT
iiclr-18282	720	15	foreign	foreign	ADJ
iiclr-18282	720	16	affairs	affair	NOUN
iiclr-18282	720	17	(	(	PUNCT
iiclr-18282	720	18	may	may	PROPN
iiclr-18282	720	19	/	/	SYM
iiclr-18282	720	20	june	june	PROPN
iiclr-18282	720	21	2003	2003	NUM
iiclr-18282	720	22	)	)	PUNCT
iiclr-18282	720	23	,	,	PUNCT
iiclr-18282	720	24	http://www.foreignaffairs.com/articles/58894/g-johnikenberry/unilateralism-and-us-foreign-policy-international-perspectives	http://www.foreignaffairs.com/articles/58894/g-johnikenberry/unilateralism-and-us-foreign-policy-international-perspective	NOUN
iiclr-18282	720	25	,	,	PUNCT
iiclr-18282	720	26	archived	archive	VERB
iiclr-18282	720	27	at	at	ADP
iiclr-18282	720	28	http://perma.cc/evt9-ab62	http://perma.cc/evt9-ab62	NOUN
iiclr-18282	720	29	.	.	PUNCT
iiclr-18282	721	1	259	259	NUM
iiclr-18282	721	2	.	.	PUNCT
iiclr-18282	722	1	this	this	PRON
iiclr-18282	722	2	is	be	AUX
iiclr-18282	722	3	due	due	ADJ
iiclr-18282	722	4	to	to	ADP
iiclr-18282	722	5	the	the	DET
iiclr-18282	722	6	interconnectivity	interconnectivity	NOUN
iiclr-18282	722	7	of	of	ADP
iiclr-18282	722	8	the	the	DET
iiclr-18282	722	9	various	various	ADJ
iiclr-18282	722	10	first	first	ADJ
iiclr-18282	722	11	-	-	PUNCT
iiclr-18282	722	12	world	world	NOUN
iiclr-18282	722	13	countries	country	NOUN
iiclr-18282	722	14	whose	whose	DET
iiclr-18282	722	15	economies	economy	NOUN
iiclr-18282	722	16	entirely	entirely	ADV
iiclr-18282	722	17	depend	depend	VERB
iiclr-18282	722	18	upon	upon	SCONJ
iiclr-18282	722	19	one	one	NUM
iiclr-18282	722	20	another	another	DET
iiclr-18282	722	21	.	.	PUNCT
iiclr-18282	723	1	primorac	primorac	PROPN
iiclr-18282	723	2	,	,	PUNCT
iiclr-18282	723	3	supra	supra	PROPN
iiclr-18282	723	4	note	note	PROPN
iiclr-18282	723	5	254	254	NUM
iiclr-18282	723	6	.	.	NOUN
iiclr-18282	723	7	260	260	NUM
iiclr-18282	723	8	.	.	PUNCT
iiclr-18282	724	1	three	three	NUM
iiclr-18282	724	2	economists	economist	NOUN
iiclr-18282	724	3	agree	agree	VERB
iiclr-18282	724	4	2009	2009	NUM
iiclr-18282	724	5	worst	bad	ADJ
iiclr-18282	724	6	financial	financial	ADJ
iiclr-18282	724	7	crisis	crisis	NOUN
iiclr-18282	724	8	since	since	SCONJ
iiclr-18282	724	9	great	great	ADJ
iiclr-18282	724	10	depression	depression	NOUN
iiclr-18282	724	11	;	;	PUNCT
iiclr-18282	724	12	risks	risk	NOUN
iiclr-18282	724	13	increase	increase	VERB
iiclr-18282	724	14	if	if	SCONJ
iiclr-18282	724	15	right	right	ADJ
iiclr-18282	724	16	steps	step	NOUN
iiclr-18282	724	17	are	be	AUX
iiclr-18282	724	18	not	not	PART
iiclr-18282	724	19	taken	take	VERB
iiclr-18282	724	20	,	,	PUNCT
iiclr-18282	724	21	reuters	reuters	PROPN
iiclr-18282	724	22	(	(	PUNCT
iiclr-18282	724	23	feb	feb	PROPN
iiclr-18282	724	24	.	.	PROPN
iiclr-18282	724	25	27	27	NUM
iiclr-18282	724	26	,	,	PUNCT
iiclr-18282	724	27	2009	2009	NUM
iiclr-18282	724	28	)	)	PUNCT
iiclr-18282	724	29	,	,	PUNCT
iiclr-18282	724	30	http://www.reuters.com/article/2009/02/27/idus193520+27-feb-2009+bw20090227	http://www.reuters.com/article/2009/02/27/idus193520+27-feb-2009+bw20090227	PROPN
iiclr-18282	724	31	,	,	PUNCT
iiclr-18282	724	32	archived	archive	VERB
iiclr-18282	724	33	at	at	ADP
iiclr-18282	724	34	http://perma.cc/sej2-nhze	http://perma.cc/sej2-nhze	PROPN
iiclr-18282	724	35	.	.	PROPN
iiclr-18282	725	1	261	261	NUM
iiclr-18282	725	2	.	.	PUNCT
iiclr-18282	726	1	annual	annual	ADJ
iiclr-18282	726	2	statistics	statistic	NOUN
iiclr-18282	726	3	reports	report	NOUN
iiclr-18282	726	4	,	,	PUNCT
iiclr-18282	726	5	supra	supra	PROPN
iiclr-18282	726	6	note	note	NOUN
iiclr-18282	726	7	253	253	NUM
iiclr-18282	726	8	.	.	PUNCT
iiclr-18282	726	9	262	262	NUM
iiclr-18282	726	10	.	.	PUNCT
iiclr-18282	726	11	porritt	porritt	VERB
iiclr-18282	726	12	,	,	PUNCT
iiclr-18282	726	13	supra	supra	PROPN
iiclr-18282	726	14	note	note	NOUN
iiclr-18282	726	15	26	26	NUM
iiclr-18282	726	16	.	.	PUNCT
iiclr-18282	726	17	263	263	NUM
iiclr-18282	726	18	.	.	PUNCT
iiclr-18282	727	1	see	see	VERB
iiclr-18282	727	2	,	,	PUNCT
iiclr-18282	727	3	e.g.	e.g.	ADV
iiclr-18282	727	4	,	,	PUNCT
iiclr-18282	727	5	erik	erik	PROPN
iiclr-18282	727	6	eckholm	eckholm	PROPN
iiclr-18282	727	7	&	&	CCONJ
iiclr-18282	727	8	timothy	timothy	PROPN
iiclr-18282	727	9	williams	williams	PROPN
iiclr-18282	727	10	,	,	PUNCT
iiclr-18282	727	11	anti	anti	ADJ
iiclr-18282	727	12	-	-	ADJ
iiclr-18282	727	13	wall	wall	ADJ
iiclr-18282	727	14	street	street	NOUN
iiclr-18282	727	15	protests	protest	NOUN
iiclr-18282	727	16	spreading	spread	VERB
iiclr-18282	727	17	to	to	ADP
iiclr-18282	727	18	cities	city	NOUN
iiclr-18282	727	19	large	large	ADJ
iiclr-18282	727	20	and	and	CCONJ
iiclr-18282	727	21	small	small	ADJ
iiclr-18282	727	22	,	,	PUNCT
iiclr-18282	727	23	n.y	n.y	PROPN
iiclr-18282	727	24	.	.	PROPN
iiclr-18282	727	25	times	times	PROPN
iiclr-18282	727	26	(	(	PUNCT
iiclr-18282	727	27	oct	oct	PROPN
iiclr-18282	727	28	.	.	PROPN
iiclr-18282	727	29	3	3	NUM
iiclr-18282	727	30	,	,	PUNCT
iiclr-18282	727	31	2011	2011	NUM
iiclr-18282	727	32	)	)	PUNCT
iiclr-18282	727	33	,	,	PUNCT
iiclr-18282	727	34	http://www.nytimes.com/2011/10/04/us/anti-wall-street-protests-spread-to-other-cities.html	http://www.nytimes.com/2011/10/04/us/anti-wall-street-protests-spread-to-other-cities.html	PROPN
iiclr-18282	727	35	,	,	PUNCT
iiclr-18282	727	36	archived	archive	VERB
iiclr-18282	727	37	at	at	ADP
iiclr-18282	727	38	http://perma.cc/6k2w-8agp	http://perma.cc/6k2w-8agp	PROPN
iiclr-18282	727	39	.	.	PUNCT
iiclr-18282	728	1	264	264	NUM
iiclr-18282	728	2	.	.	PUNCT
iiclr-18282	729	1	daniel	daniel	PROPN
iiclr-18282	729	2	indiviglio	indiviglio	PROPN
iiclr-18282	729	3	,	,	PUNCT
iiclr-18282	729	4	why	why	SCONJ
iiclr-18282	729	5	you	you	PRON
iiclr-18282	729	6	should	should	AUX
iiclr-18282	729	7	n’t	not	PART
iiclr-18282	729	8	hate	hate	VERB
iiclr-18282	729	9	wall	wall	PROPN
iiclr-18282	729	10	street	street	PROPN
iiclr-18282	729	11	,	,	PUNCT
iiclr-18282	729	12	atlantic	atlantic	PROPN
iiclr-18282	729	13	(	(	PUNCT
iiclr-18282	729	14	oct	oct	PROPN
iiclr-18282	729	15	.	.	PROPN
iiclr-18282	729	16	6	6	NUM
iiclr-18282	729	17	,	,	PUNCT
iiclr-18282	729	18	2011	2011	NUM
iiclr-18282	729	19	)	)	PUNCT
iiclr-18282	729	20	,	,	PUNCT
iiclr-18282	729	21	http://www.theatlantic.com/business/archive/2011/10/why-you-shouldnt-hate-wallstreet/246282/	http://www.theatlantic.com/business/archive/2011/10/why-you-shouldnt-hate-wallstreet/246282/	NOUN
iiclr-18282	729	22	,	,	PUNCT
iiclr-18282	729	23	archived	archive	VERB
iiclr-18282	729	24	at	at	ADP
iiclr-18282	729	25	http://perma.cc/we99-kkby	http://perma.cc/we99-kkby	PROPN
iiclr-18282	729	26	.	.	PROPN
iiclr-18282	729	27	265	265	NUM
iiclr-18282	729	28	.	.	PUNCT
iiclr-18282	730	1	i	i	PRON
iiclr-18282	730	2	d.	d.	PROPN
iiclr-18282	730	3	758	758	NUM
iiclr-18282	730	4	ind	ind	NOUN
iiclr-18282	730	5	.	.	PUNCT
iiclr-18282	731	1	int’l	int’l	NUM
iiclr-18282	731	2	&	&	CCONJ
iiclr-18282	731	3	comp	comp	PROPN
iiclr-18282	731	4	.	.	PUNCT
iiclr-18282	732	1	l.	l.	PROPN
iiclr-18282	732	2	rev	rev	PROPN
iiclr-18282	732	3	.	.	PUNCT
iiclr-18282	733	1	[	[	X
iiclr-18282	733	2	vol	vol	NOUN
iiclr-18282	733	3	.	.	PUNCT
iiclr-18282	734	1	24:3	24:3	NUM
iiclr-18282	734	2	us	we	PRON
iiclr-18282	734	3	securities.266	securities.266	PROPN
iiclr-18282	734	4	a	a	DET
iiclr-18282	734	5	kpmg	kpmg	PROPN
iiclr-18282	734	6	survey	survey	NOUN
iiclr-18282	734	7	indicated	indicate	VERB
iiclr-18282	734	8	that	that	SCONJ
iiclr-18282	734	9	only	only	ADV
iiclr-18282	734	10	36	36	NUM
iiclr-18282	734	11	percent	percent	NOUN
iiclr-18282	734	12	of	of	ADP
iiclr-18282	734	13	financial	financial	ADJ
iiclr-18282	734	14	institutions	institution	NOUN
iiclr-18282	734	15	polled	poll	VERB
iiclr-18282	734	16	are	be	AUX
iiclr-18282	734	17	definitely	definitely	ADV
iiclr-18282	734	18	planning	plan	VERB
iiclr-18282	734	19	to	to	PART
iiclr-18282	734	20	remain	remain	VERB
iiclr-18282	734	21	in	in	ADP
iiclr-18282	734	22	the	the	DET
iiclr-18282	734	23	us	us	PROPN
iiclr-18282	734	24	and	and	CCONJ
iiclr-18282	734	25	comply	comply	VERB
iiclr-18282	734	26	with	with	ADP
iiclr-18282	734	27	fatca.267	fatca.267	NOUN
iiclr-18282	734	28	for	for	ADP
iiclr-18282	734	29	a	a	DET
iiclr-18282	734	30	bank	bank	NOUN
iiclr-18282	734	31	such	such	ADJ
iiclr-18282	734	32	as	as	ADP
iiclr-18282	734	33	ubs	ubs	PROPN
iiclr-18282	734	34	,	,	PUNCT
iiclr-18282	734	35	the	the	DET
iiclr-18282	734	36	estimated	estimate	VERB
iiclr-18282	734	37	thirty	thirty	NUM
iiclr-18282	734	38	to	to	PART
iiclr-18282	734	39	forty	forty	NUM
iiclr-18282	734	40	dollars	dollar	NOUN
iiclr-18282	734	41	in	in	ADP
iiclr-18282	734	42	customer	customer	NOUN
iiclr-18282	734	43	compliance	compliance	NOUN
iiclr-18282	734	44	costs268	costs268	PROPN
iiclr-18282	734	45	is	be	AUX
iiclr-18282	734	46	a	a	DET
iiclr-18282	734	47	large	large	ADJ
iiclr-18282	734	48	burden	burden	NOUN
iiclr-18282	734	49	,	,	PUNCT
iiclr-18282	734	50	and	and	CCONJ
iiclr-18282	734	51	while	while	SCONJ
iiclr-18282	734	52	they	they	PRON
iiclr-18282	734	53	and	and	CCONJ
iiclr-18282	734	54	other	other	ADJ
iiclr-18282	734	55	large	large	ADJ
iiclr-18282	734	56	financial	financial	ADJ
iiclr-18282	734	57	institutions	institution	NOUN
iiclr-18282	734	58	could	could	AUX
iiclr-18282	734	59	bear	bear	VERB
iiclr-18282	734	60	the	the	DET
iiclr-18282	734	61	cost	cost	NOUN
iiclr-18282	734	62	or	or	CCONJ
iiclr-18282	734	63	pass	pass	VERB
iiclr-18282	734	64	it	it	PRON
iiclr-18282	734	65	on	on	ADP
iiclr-18282	734	66	to	to	ADP
iiclr-18282	734	67	their	their	PRON
iiclr-18282	734	68	customers	customer	NOUN
iiclr-18282	734	69	,	,	PUNCT
iiclr-18282	734	70	the	the	DET
iiclr-18282	734	71	question	question	NOUN
iiclr-18282	734	72	becomes	become	VERB
iiclr-18282	734	73	whether	whether	SCONJ
iiclr-18282	734	74	or	or	CCONJ
iiclr-18282	734	75	not	not	PART
iiclr-18282	734	76	investment	investment	NOUN
iiclr-18282	734	77	in	in	ADP
iiclr-18282	734	78	the	the	DET
iiclr-18282	734	79	united	united	PROPN
iiclr-18282	734	80	states	states	PROPN
iiclr-18282	734	81	is	be	AUX
iiclr-18282	734	82	worth	worth	ADJ
iiclr-18282	734	83	that	that	DET
iiclr-18282	734	84	price	price	NOUN
iiclr-18282	734	85	.	.	PUNCT
iiclr-18282	735	1	another	another	DET
iiclr-18282	735	2	problem	problem	NOUN
iiclr-18282	735	3	affecting	affect	VERB
iiclr-18282	735	4	the	the	DET
iiclr-18282	735	5	us	us	PROPN
iiclr-18282	735	6	capital	capital	NOUN
iiclr-18282	735	7	market	market	NOUN
iiclr-18282	735	8	comes	come	VERB
iiclr-18282	735	9	from	from	ADP
iiclr-18282	735	10	the	the	DET
iiclr-18282	735	11	smaller	small	ADJ
iiclr-18282	735	12	financial	financial	ADJ
iiclr-18282	735	13	institutions	institution	NOUN
iiclr-18282	735	14	which	which	PRON
iiclr-18282	735	15	will	will	AUX
iiclr-18282	735	16	likely	likely	ADV
iiclr-18282	735	17	be	be	AUX
iiclr-18282	735	18	unable	unable	ADJ
iiclr-18282	735	19	to	to	PART
iiclr-18282	735	20	sustain	sustain	VERB
iiclr-18282	735	21	the	the	DET
iiclr-18282	735	22	added	add	VERB
iiclr-18282	735	23	costs	cost	NOUN
iiclr-18282	735	24	of	of	ADP
iiclr-18282	735	25	fatca	fatca	ADJ
iiclr-18282	735	26	compliance	compliance	NOUN
iiclr-18282	735	27	and	and	CCONJ
iiclr-18282	735	28	will	will	AUX
iiclr-18282	735	29	be	be	AUX
iiclr-18282	735	30	required	require	VERB
iiclr-18282	735	31	to	to	PART
iiclr-18282	735	32	change	change	VERB
iiclr-18282	735	33	business	business	NOUN
iiclr-18282	735	34	drastically	drastically	ADV
iiclr-18282	735	35	or	or	CCONJ
iiclr-18282	735	36	close	close	ADJ
iiclr-18282	735	37	entirely.269	entirely.269	NOUN
iiclr-18282	735	38	while	while	SCONJ
iiclr-18282	735	39	the	the	DET
iiclr-18282	735	40	overall	overall	ADJ
iiclr-18282	735	41	decrease	decrease	NOUN
iiclr-18282	735	42	in	in	ADP
iiclr-18282	735	43	investment	investment	NOUN
iiclr-18282	735	44	in	in	ADP
iiclr-18282	735	45	the	the	DET
iiclr-18282	735	46	us	us	PROPN
iiclr-18282	735	47	capital	capital	NOUN
iiclr-18282	735	48	markets	market	NOUN
iiclr-18282	735	49	is	be	AUX
iiclr-18282	735	50	hard	hard	ADJ
iiclr-18282	735	51	to	to	PART
iiclr-18282	735	52	determine	determine	VERB
iiclr-18282	735	53	,	,	PUNCT
iiclr-18282	735	54	even	even	ADV
iiclr-18282	735	55	if	if	SCONJ
iiclr-18282	735	56	a	a	DET
iiclr-18282	735	57	small	small	ADJ
iiclr-18282	735	58	percent	percent	NOUN
iiclr-18282	735	59	of	of	ADP
iiclr-18282	735	60	the	the	DET
iiclr-18282	735	61	$	$	SYM
iiclr-18282	735	62	234	234	NUM
iiclr-18282	735	63	billion	billion	NUM
iiclr-18282	735	64	per	per	ADP
iiclr-18282	735	65	year270	year270	PROPN
iiclr-18282	735	66	exits	exit	NOUN
iiclr-18282	735	67	,	,	PUNCT
iiclr-18282	735	68	it	it	PRON
iiclr-18282	735	69	would	would	AUX
iiclr-18282	735	70	be	be	AUX
iiclr-18282	735	71	a	a	DET
iiclr-18282	735	72	major	major	ADJ
iiclr-18282	735	73	hit	hit	NOUN
iiclr-18282	735	74	to	to	ADP
iiclr-18282	735	75	the	the	DET
iiclr-18282	735	76	us	us	PROPN
iiclr-18282	735	77	economy	economy	NOUN
iiclr-18282	735	78	.	.	PUNCT
iiclr-18282	736	1	c.	c.	NOUN
iiclr-18282	736	2	effect	effect	PROPN
iiclr-18282	736	3	upon	upon	SCONJ
iiclr-18282	736	4	us	we	PRON
iiclr-18282	736	5	citizens	citizen	NOUN
iiclr-18282	736	6	living	live	VERB
iiclr-18282	736	7	abroad	abroad	ADV
iiclr-18282	736	8	the	the	DET
iiclr-18282	736	9	bureau	bureau	NOUN
iiclr-18282	736	10	of	of	ADP
iiclr-18282	736	11	consular	consular	PROPN
iiclr-18282	736	12	affairs	affair	NOUN
iiclr-18282	736	13	within	within	ADP
iiclr-18282	736	14	the	the	DET
iiclr-18282	736	15	us	us	PROPN
iiclr-18282	736	16	department	department	PROPN
iiclr-18282	736	17	of	of	ADP
iiclr-18282	736	18	state	state	NOUN
iiclr-18282	736	19	estimates	estimate	VERB
iiclr-18282	736	20	that	that	SCONJ
iiclr-18282	736	21	there	there	PRON
iiclr-18282	736	22	are	be	VERB
iiclr-18282	736	23	approximately	approximately	ADV
iiclr-18282	736	24	6.8	6.8	NUM
iiclr-18282	736	25	million	million	NUM
iiclr-18282	736	26	americans	americans	PROPN
iiclr-18282	736	27	living	live	VERB
iiclr-18282	736	28	abroad.271	abroad.271	NOUN
iiclr-18282	736	29	currently	currently	ADV
iiclr-18282	736	30	,	,	PUNCT
iiclr-18282	736	31	united	united	PROPN
iiclr-18282	736	32	states	states	PROPN
iiclr-18282	736	33	taxpayers	taxpayer	NOUN
iiclr-18282	736	34	living	live	VERB
iiclr-18282	736	35	abroad	abroad	ADV
iiclr-18282	736	36	must	must	AUX
iiclr-18282	736	37	file	file	VERB
iiclr-18282	736	38	two	two	NUM
iiclr-18282	736	39	tax	tax	NOUN
iiclr-18282	736	40	returns	return	NOUN
iiclr-18282	736	41	,	,	PUNCT
iiclr-18282	736	42	one	one	NUM
iiclr-18282	736	43	for	for	ADP
iiclr-18282	736	44	the	the	DET
iiclr-18282	736	45	country	country	NOUN
iiclr-18282	736	46	in	in	ADP
iiclr-18282	736	47	which	which	PRON
iiclr-18282	736	48	they	they	PRON
iiclr-18282	736	49	reside	reside	VERB
iiclr-18282	736	50	,	,	PUNCT
iiclr-18282	736	51	and	and	CCONJ
iiclr-18282	736	52	the	the	DET
iiclr-18282	736	53	other	other	ADJ
iiclr-18282	736	54	with	with	ADP
iiclr-18282	736	55	the	the	DET
iiclr-18282	736	56	irs.272	irs.272	NOUN
iiclr-18282	736	57	while	while	SCONJ
iiclr-18282	736	58	almost	almost	ADV
iiclr-18282	736	59	82	82	NUM
iiclr-18282	736	60	percent	percent	NOUN
iiclr-18282	736	61	of	of	ADP
iiclr-18282	736	62	all	all	DET
iiclr-18282	736	63	americans	americans	PROPN
iiclr-18282	736	64	living	live	VERB
iiclr-18282	736	65	abroad	abroad	ADV
iiclr-18282	736	66	who	who	PRON
iiclr-18282	736	67	filed	file	VERB
iiclr-18282	736	68	their	their	PRON
iiclr-18282	736	69	returns	return	NOUN
iiclr-18282	736	70	with	with	ADP
iiclr-18282	736	71	the	the	DET
iiclr-18282	736	72	irs	irs	PROPN
iiclr-18282	736	73	owed	owe	VERB
iiclr-18282	736	74	no	no	DET
iiclr-18282	736	75	us	us	PROPN
iiclr-18282	736	76	taxes	taxis	NOUN
iiclr-18282	736	77	,	,	PUNCT
iiclr-18282	736	78	there	there	PRON
iiclr-18282	736	79	is	be	VERB
iiclr-18282	736	80	still	still	ADV
iiclr-18282	736	81	the	the	DET
iiclr-18282	736	82	possibility	possibility	NOUN
iiclr-18282	736	83	that	that	SCONJ
iiclr-18282	736	84	they	they	PRON
iiclr-18282	736	85	can	can	AUX
iiclr-18282	736	86	face	face	VERB
iiclr-18282	736	87	double	double	VERB
iiclr-18282	736	88	taxation.273	taxation.273	ADV
iiclr-18282	736	89	under	under	ADP
iiclr-18282	736	90	the	the	DET
iiclr-18282	736	91	fatca	fatca	ADJ
iiclr-18282	736	92	regulations	regulation	NOUN
iiclr-18282	736	93	,	,	PUNCT
iiclr-18282	736	94	this	this	DET
iiclr-18282	736	95	group	group	NOUN
iiclr-18282	736	96	of	of	ADP
iiclr-18282	736	97	us	us	PROPN
iiclr-18282	736	98	citizens	citizen	NOUN
iiclr-18282	736	99	,	,	PUNCT
iiclr-18282	736	100	who	who	PRON
iiclr-18282	736	101	are	be	AUX
iiclr-18282	736	102	not	not	PART
iiclr-18282	736	103	266	266	NUM
iiclr-18282	736	104	.	.	PUNCT
iiclr-18282	737	1	why	why	SCONJ
iiclr-18282	737	2	fatca	fatca	NOUN
iiclr-18282	737	3	is	be	AUX
iiclr-18282	737	4	bad	bad	ADJ
iiclr-18282	737	5	for	for	ADP
iiclr-18282	737	6	america	america	PROPN
iiclr-18282	737	7	update	update	NOUN
iiclr-18282	737	8	,	,	PUNCT
iiclr-18282	737	9	american	american	ADJ
iiclr-18282	737	10	citizens	citizen	NOUN
iiclr-18282	737	11	abroad	abroad	ADV
iiclr-18282	737	12	,	,	PUNCT
iiclr-18282	737	13	http://americansabroad.org/issues/fatca/fatca-bad-america-why-it-should-be-repealed/	http://americansabroad.org/issues/fatca/fatca-bad-america-why-it-should-be-repealed/	PROPN
iiclr-18282	737	14	(	(	PUNCT
iiclr-18282	737	15	last	last	ADJ
iiclr-18282	737	16	updated	update	VERB
iiclr-18282	737	17	aug	aug	PROPN
iiclr-18282	737	18	.	.	PROPN
iiclr-18282	737	19	9	9	NUM
iiclr-18282	737	20	,	,	PUNCT
iiclr-18282	737	21	2013	2013	NUM
iiclr-18282	737	22	,	,	PUNCT
iiclr-18282	737	23	archived	archive	VERB
iiclr-18282	737	24	at	at	ADP
iiclr-18282	737	25	http://perma.cc/t3ku-f7nw	http://perma.cc/t3ku-f7nw	PROPN
iiclr-18282	737	26	)	)	PUNCT
iiclr-18282	737	27	.	.	PUNCT
iiclr-18282	738	1	267	267	NUM
iiclr-18282	738	2	.	.	PUNCT
iiclr-18282	738	3	fatca	fatca	PROPN
iiclr-18282	738	4	and	and	CCONJ
iiclr-18282	738	5	the	the	DET
iiclr-18282	738	6	funds	fund	NOUN
iiclr-18282	738	7	industry	industry	NOUN
iiclr-18282	738	8	:	:	PUNCT
iiclr-18282	738	9	defining	define	VERB
iiclr-18282	738	10	the	the	DET
iiclr-18282	738	11	path	path	NOUN
iiclr-18282	738	12	,	,	PUNCT
iiclr-18282	738	13	kpmg	kpmg	PROPN
iiclr-18282	738	14	6	6	NUM
iiclr-18282	738	15	(	(	PUNCT
iiclr-18282	738	16	june	june	PROPN
iiclr-18282	738	17	2011	2011	NUM
iiclr-18282	738	18	)	)	PUNCT
iiclr-18282	738	19	,	,	PUNCT
iiclr-18282	738	20	archived	archive	VERB
iiclr-18282	738	21	at	at	ADP
iiclr-18282	738	22	http://perma.cc/8gl6-c9dl	http://perma.cc/8gl6-c9dl	NUM
iiclr-18282	738	23	.	.	PROPN
iiclr-18282	738	24	268	268	NUM
iiclr-18282	738	25	.	.	PUNCT
iiclr-18282	739	1	porritt	porritt	VERB
iiclr-18282	739	2	,	,	PUNCT
iiclr-18282	739	3	supra	supra	PROPN
iiclr-18282	739	4	note	note	NOUN
iiclr-18282	739	5	26	26	NUM
iiclr-18282	739	6	.	.	PUNCT
iiclr-18282	739	7	269	269	NUM
iiclr-18282	739	8	.	.	PUNCT
iiclr-18282	740	1	jolly	jolly	PROPN
iiclr-18282	740	2	&	&	CCONJ
iiclr-18282	740	3	knowlton	knowlton	PROPN
iiclr-18282	740	4	,	,	PUNCT
iiclr-18282	740	5	supra	supra	PROPN
iiclr-18282	740	6	note	note	PROPN
iiclr-18282	740	7	178	178	NUM
iiclr-18282	740	8	.	.	PUNCT
iiclr-18282	741	1	270	270	NUM
iiclr-18282	741	2	.	.	PUNCT
iiclr-18282	742	1	the	the	DET
iiclr-18282	742	2	u.s	u.s	PROPN
iiclr-18282	742	3	.	.	PROPN
iiclr-18282	742	4	attracted	attract	VERB
iiclr-18282	742	5	$	$	SYM
iiclr-18282	742	6	234	234	NUM
iiclr-18282	742	7	billion	billion	NUM
iiclr-18282	742	8	in	in	ADP
iiclr-18282	742	9	foreign	foreign	ADJ
iiclr-18282	742	10	direct	direct	ADJ
iiclr-18282	742	11	investment	investment	NOUN
iiclr-18282	742	12	in	in	ADP
iiclr-18282	742	13	2011	2011	NUM
iiclr-18282	742	14	.	.	PUNCT
iiclr-18282	743	1	neil	neil	PROPN
iiclr-18282	743	2	shah	shah	PROPN
iiclr-18282	743	3	,	,	PUNCT
iiclr-18282	743	4	foreign	foreign	ADJ
iiclr-18282	743	5	investment	investment	NOUN
iiclr-18282	743	6	surges	surge	VERB
iiclr-18282	743	7	,	,	PUNCT
iiclr-18282	743	8	wall	wall	PROPN
iiclr-18282	743	9	street	street	PROPN
iiclr-18282	743	10	journal	journal	PROPN
iiclr-18282	743	11	,	,	PUNCT
iiclr-18282	743	12	(	(	PUNCT
iiclr-18282	743	13	june	june	PROPN
iiclr-18282	743	14	15	15	NUM
iiclr-18282	743	15	,	,	PUNCT
iiclr-18282	743	16	2012	2012	NUM
iiclr-18282	743	17	)	)	PUNCT
iiclr-18282	743	18	,	,	PUNCT
iiclr-18282	743	19	http://online.wsj.com/news/articles/sb10001424052702303410404577466692621011900	http://online.wsj.com/news/articles/sb10001424052702303410404577466692621011900	PROPN
iiclr-18282	743	20	,	,	PUNCT
iiclr-18282	743	21	archived	archive	VERB
iiclr-18282	743	22	at	at	ADP
iiclr-18282	743	23	http://perma.cc/6jx9-rlub	http://perma.cc/6jx9-rlub	PROPN
iiclr-18282	743	24	.	.	PUNCT
iiclr-18282	744	1	while	while	SCONJ
iiclr-18282	744	2	not	not	PART
iiclr-18282	744	3	all	all	DET
iiclr-18282	744	4	foreign	foreign	ADJ
iiclr-18282	744	5	direct	direct	ADJ
iiclr-18282	744	6	investment	investment	NOUN
iiclr-18282	744	7	will	will	AUX
iiclr-18282	744	8	be	be	AUX
iiclr-18282	744	9	subjected	subject	VERB
iiclr-18282	744	10	to	to	ADP
iiclr-18282	744	11	fatca	fatca	VERB
iiclr-18282	744	12	,	,	PUNCT
iiclr-18282	744	13	this	this	DET
iiclr-18282	744	14	figure	figure	NOUN
iiclr-18282	744	15	shows	show	VERB
iiclr-18282	744	16	the	the	DET
iiclr-18282	744	17	vast	vast	ADJ
iiclr-18282	744	18	sums	sum	NOUN
iiclr-18282	744	19	of	of	ADP
iiclr-18282	744	20	money	money	NOUN
iiclr-18282	744	21	that	that	PRON
iiclr-18282	744	22	foreign	foreign	ADJ
iiclr-18282	744	23	individuals	individual	NOUN
iiclr-18282	744	24	and	and	CCONJ
iiclr-18282	744	25	companies	company	NOUN
iiclr-18282	744	26	contribute	contribute	VERB
iiclr-18282	744	27	to	to	ADP
iiclr-18282	744	28	the	the	DET
iiclr-18282	744	29	united	united	PROPN
iiclr-18282	744	30	states	states	PROPN
iiclr-18282	744	31	,	,	PUNCT
iiclr-18282	744	32	and	and	CCONJ
iiclr-18282	744	33	with	with	ADP
iiclr-18282	744	34	the	the	DET
iiclr-18282	744	35	volatility	volatility	NOUN
iiclr-18282	744	36	of	of	ADP
iiclr-18282	744	37	the	the	DET
iiclr-18282	744	38	marketplace	marketplace	NOUN
iiclr-18282	744	39	,	,	PUNCT
iiclr-18282	744	40	the	the	DET
iiclr-18282	744	41	imposition	imposition	NOUN
iiclr-18282	744	42	of	of	ADP
iiclr-18282	744	43	strict	strict	ADJ
iiclr-18282	744	44	and	and	CCONJ
iiclr-18282	744	45	complicated	complicated	ADJ
iiclr-18282	744	46	rules	rule	NOUN
iiclr-18282	744	47	could	could	AUX
iiclr-18282	744	48	damper	damper	VERB
iiclr-18282	744	49	investment	investment	NOUN
iiclr-18282	744	50	even	even	ADV
iiclr-18282	744	51	if	if	SCONJ
iiclr-18282	744	52	such	such	ADJ
iiclr-18282	744	53	investment	investment	NOUN
iiclr-18282	744	54	has	have	VERB
iiclr-18282	744	55	no	no	DET
iiclr-18282	744	56	relation	relation	NOUN
iiclr-18282	744	57	to	to	ADP
iiclr-18282	744	58	the	the	DET
iiclr-18282	744	59	rules	rule	NOUN
iiclr-18282	744	60	.	.	PUNCT
iiclr-18282	745	1	271	271	NUM
iiclr-18282	745	2	.	.	X
iiclr-18282	746	1	who	who	PRON
iiclr-18282	746	2	we	we	PRON
iiclr-18282	746	3	are	be	AUX
iiclr-18282	746	4	and	and	CCONJ
iiclr-18282	746	5	what	what	PRON
iiclr-18282	746	6	we	we	PRON
iiclr-18282	746	7	do	do	VERB
iiclr-18282	746	8	:	:	PUNCT
iiclr-18282	746	9	consular	consular	ADJ
iiclr-18282	746	10	affairs	affair	NOUN
iiclr-18282	746	11	by	by	ADP
iiclr-18282	746	12	the	the	DET
iiclr-18282	746	13	numbers	number	NOUN
iiclr-18282	746	14	,	,	PUNCT
iiclr-18282	746	15	bureau	bureau	NOUN
iiclr-18282	746	16	of	of	ADP
iiclr-18282	746	17	consular	consular	PROPN
iiclr-18282	746	18	affairs	affairs	PROPN
iiclr-18282	746	19	,	,	PUNCT
iiclr-18282	746	20	u.s	u.s	PROPN
iiclr-18282	746	21	.	.	PROPN
iiclr-18282	746	22	department	department	PROPN
iiclr-18282	746	23	of	of	ADP
iiclr-18282	746	24	state	state	PROPN
iiclr-18282	746	25	(	(	PUNCT
iiclr-18282	746	26	may	may	PROPN
iiclr-18282	746	27	2013	2013	NUM
iiclr-18282	746	28	)	)	PUNCT
iiclr-18282	746	29	,	,	PUNCT
iiclr-18282	746	30	http://travel.state.gov/pdf/ca_fact_sheet.pdf	http://travel.state.gov/pdf/ca_fact_sheet.pdf	PROPN
iiclr-18282	746	31	,	,	PUNCT
iiclr-18282	746	32	archived	archive	VERB
iiclr-18282	746	33	at	at	ADP
iiclr-18282	746	34	http://perma.cc/q4g6-ncy6	http://perma.cc/q4g6-ncy6	PROPN
iiclr-18282	746	35	.	.	PUNCT
iiclr-18282	747	1	272	272	NUM
iiclr-18282	747	2	.	.	PUNCT
iiclr-18282	748	1	see	see	VERB
iiclr-18282	748	2	american	american	ADJ
iiclr-18282	748	3	citizens	citizen	NOUN
iiclr-18282	748	4	abroad	abroad	ADV
iiclr-18282	748	5	et	et	PROPN
iiclr-18282	748	6	al	al	PROPN
iiclr-18282	748	7	.	.	PROPN
iiclr-18282	748	8	,	,	PUNCT
iiclr-18282	748	9	residence	residence	NOUN
iiclr-18282	748	10	-	-	PUNCT
iiclr-18282	748	11	based	base	VERB
iiclr-18282	748	12	taxation	taxation	NOUN
iiclr-18282	748	13	:	:	PUNCT
iiclr-18282	748	14	a	a	DET
iiclr-18282	748	15	necessary	necessary	ADJ
iiclr-18282	748	16	and	and	CCONJ
iiclr-18282	748	17	urgent	urgent	ADJ
iiclr-18282	748	18	tax	tax	NOUN
iiclr-18282	748	19	reform	reform	NOUN
iiclr-18282	748	20	4	4	NUM
iiclr-18282	748	21	(	(	PUNCT
iiclr-18282	748	22	overseas	overseas	ADJ
iiclr-18282	748	23	americans	americans	PROPN
iiclr-18282	748	24	week	week	NOUN
iiclr-18282	748	25	,	,	PUNCT
iiclr-18282	748	26	working	working	NOUN
iiclr-18282	748	27	paper	paper	NOUN
iiclr-18282	748	28	,	,	PUNCT
iiclr-18282	748	29	2013	2013	NUM
iiclr-18282	748	30	)	)	PUNCT
iiclr-18282	748	31	,	,	PUNCT
iiclr-18282	748	32	archived	archive	VERB
iiclr-18282	748	33	at	at	ADP
iiclr-18282	748	34	http://perma.cc/7rdc-3djh	http://perma.cc/7rdc-3djh	PROPN
iiclr-18282	748	35	.	.	PUNCT
iiclr-18282	749	1	273	273	NUM
iiclr-18282	749	2	.	.	PUNCT
iiclr-18282	750	1	i	i	PRON
iiclr-18282	750	2	d.	d.	PROPN
iiclr-18282	750	3	2014	2014	NUM
iiclr-18282	750	4	]	]	X
iiclr-18282	750	5	foreign	foreign	ADJ
iiclr-18282	750	6	account	account	NOUN
iiclr-18282	750	7	tax	tax	NOUN
iiclr-18282	750	8	compliance	compliance	NOUN
iiclr-18282	750	9	act	act	VERB
iiclr-18282	750	10	759	759	NUM
iiclr-18282	750	11	the	the	DET
iiclr-18282	750	12	target	target	NOUN
iiclr-18282	750	13	of	of	ADP
iiclr-18282	750	14	the	the	DET
iiclr-18282	750	15	statute,274	statute,274	NOUN
iiclr-18282	750	16	will	will	AUX
iiclr-18282	750	17	fall	fall	VERB
iiclr-18282	750	18	under	under	ADP
iiclr-18282	750	19	its	its	PRON
iiclr-18282	750	20	grasp	grasp	NOUN
iiclr-18282	750	21	and	and	CCONJ
iiclr-18282	750	22	be	be	AUX
iiclr-18282	750	23	subject	subject	ADJ
iiclr-18282	750	24	to	to	ADP
iiclr-18282	750	25	it.275	it.275	PROPN
iiclr-18282	750	26	it	it	PRON
iiclr-18282	750	27	is	be	AUX
iiclr-18282	750	28	entirely	entirely	ADV
iiclr-18282	750	29	possible	possible	ADJ
iiclr-18282	750	30	that	that	SCONJ
iiclr-18282	750	31	some	some	PRON
iiclr-18282	750	32	of	of	ADP
iiclr-18282	750	33	these	these	DET
iiclr-18282	750	34	us	us	PROPN
iiclr-18282	750	35	citizens	citizen	NOUN
iiclr-18282	750	36	will	will	AUX
iiclr-18282	750	37	be	be	AUX
iiclr-18282	750	38	forced	force	VERB
iiclr-18282	750	39	to	to	PART
iiclr-18282	750	40	leave	leave	VERB
iiclr-18282	750	41	their	their	PRON
iiclr-18282	750	42	foreign	foreign	ADJ
iiclr-18282	750	43	bank	bank	NOUN
iiclr-18282	750	44	if	if	SCONJ
iiclr-18282	750	45	that	that	DET
iiclr-18282	750	46	entity	entity	NOUN
iiclr-18282	750	47	decides	decide	VERB
iiclr-18282	750	48	to	to	PART
iiclr-18282	750	49	not	not	PART
iiclr-18282	750	50	accept	accept	VERB
iiclr-18282	750	51	us	we	PRON
iiclr-18282	750	52	citizens	citizen	NOUN
iiclr-18282	750	53	as	as	ADP
iiclr-18282	750	54	clients	client	NOUN
iiclr-18282	750	55	.	.	PUNCT
iiclr-18282	751	1	because	because	SCONJ
iiclr-18282	751	2	of	of	ADP
iiclr-18282	751	3	the	the	DET
iiclr-18282	751	4	stringent	stringent	ADJ
iiclr-18282	751	5	reporting	report	VERB
iiclr-18282	751	6	requirements276	requirements276	PROPN
iiclr-18282	751	7	and	and	CCONJ
iiclr-18282	751	8	the	the	DET
iiclr-18282	751	9	large	large	ADJ
iiclr-18282	751	10	unforgiving	unforgiving	ADJ
iiclr-18282	751	11	penalty	penalty	NOUN
iiclr-18282	751	12	structure	structure	NOUN
iiclr-18282	751	13	in	in	ADP
iiclr-18282	751	14	place	place	NOUN
iiclr-18282	751	15	with	with	ADP
iiclr-18282	751	16	violating	violate	VERB
iiclr-18282	751	17	those	those	DET
iiclr-18282	751	18	requirements,277	requirements,277	NOUN
iiclr-18282	751	19	it	it	PRON
iiclr-18282	751	20	is	be	AUX
iiclr-18282	751	21	very	very	ADV
iiclr-18282	751	22	possible	possible	ADJ
iiclr-18282	751	23	that	that	SCONJ
iiclr-18282	751	24	these	these	DET
iiclr-18282	751	25	innocent	innocent	ADJ
iiclr-18282	751	26	-	-	PUNCT
iiclr-18282	751	27	intentioned	intentione	VERB
iiclr-18282	751	28	people	people	NOUN
iiclr-18282	751	29	could	could	AUX
iiclr-18282	751	30	find	find	VERB
iiclr-18282	751	31	themselves	themselves	PRON
iiclr-18282	751	32	in	in	ADP
iiclr-18282	751	33	a	a	DET
iiclr-18282	751	34	great	great	ADJ
iiclr-18282	751	35	deal	deal	NOUN
iiclr-18282	751	36	of	of	ADP
iiclr-18282	751	37	trouble	trouble	NOUN
iiclr-18282	751	38	for	for	ADP
iiclr-18282	751	39	a	a	DET
iiclr-18282	751	40	very	very	ADV
iiclr-18282	751	41	small	small	ADJ
iiclr-18282	751	42	mistake	mistake	NOUN
iiclr-18282	751	43	.	.	PUNCT
iiclr-18282	752	1	fatca	fatca	PROPN
iiclr-18282	752	2	was	be	AUX
iiclr-18282	752	3	set	set	VERB
iiclr-18282	752	4	up	up	ADP
iiclr-18282	752	5	to	to	PART
iiclr-18282	752	6	reign	reign	VERB
iiclr-18282	752	7	in	in	ADP
iiclr-18282	752	8	us	us	PROPN
iiclr-18282	752	9	citizens	citizen	NOUN
iiclr-18282	752	10	’	’	PART
iiclr-18282	752	11	usage	usage	NOUN
iiclr-18282	752	12	of	of	ADP
iiclr-18282	752	13	offshore	offshore	ADJ
iiclr-18282	752	14	bank	bank	NOUN
iiclr-18282	752	15	accounts	account	NOUN
iiclr-18282	752	16	to	to	PART
iiclr-18282	752	17	avoid	avoid	VERB
iiclr-18282	752	18	taxation,278	taxation,278	NOUN
iiclr-18282	752	19	not	not	PART
iiclr-18282	752	20	to	to	PART
iiclr-18282	752	21	force	force	VERB
iiclr-18282	752	22	a	a	DET
iiclr-18282	752	23	citizen	citizen	NOUN
iiclr-18282	752	24	living	live	VERB
iiclr-18282	752	25	abroad	abroad	ADV
iiclr-18282	752	26	from	from	ADP
iiclr-18282	752	27	using	use	VERB
iiclr-18282	752	28	a	a	DET
iiclr-18282	752	29	local	local	ADJ
iiclr-18282	752	30	bank	bank	NOUN
iiclr-18282	752	31	out	out	ADP
iiclr-18282	752	32	of	of	ADP
iiclr-18282	752	33	convenience	convenience	NOUN
iiclr-18282	752	34	.	.	PUNCT
iiclr-18282	753	1	this	this	DET
iiclr-18282	753	2	area	area	NOUN
iiclr-18282	753	3	of	of	ADP
iiclr-18282	753	4	overlap	overlap	NOUN
iiclr-18282	753	5	within	within	ADP
iiclr-18282	753	6	the	the	DET
iiclr-18282	753	7	regulations	regulation	NOUN
iiclr-18282	753	8	is	be	AUX
iiclr-18282	753	9	concerning	concern	VERB
iiclr-18282	753	10	,	,	PUNCT
iiclr-18282	753	11	as	as	SCONJ
iiclr-18282	753	12	unknowing	unknowe	VERB
iiclr-18282	753	13	us	we	PRON
iiclr-18282	753	14	citizens	citizen	NOUN
iiclr-18282	753	15	living	live	VERB
iiclr-18282	753	16	abroad	abroad	ADV
iiclr-18282	753	17	could	could	AUX
iiclr-18282	753	18	be	be	AUX
iiclr-18282	753	19	subjected	subject	VERB
iiclr-18282	753	20	to	to	ADP
iiclr-18282	753	21	the	the	DET
iiclr-18282	753	22	effects	effect	NOUN
iiclr-18282	753	23	of	of	ADP
iiclr-18282	753	24	fatca	fatca	NOUN
iiclr-18282	753	25	.	.	PUNCT
iiclr-18282	754	1	vii	vii	PROPN
iiclr-18282	754	2	.	.	PROPN
iiclr-18282	754	3	recommendation	recommendation	NOUN
iiclr-18282	754	4	to	to	PART
iiclr-18282	754	5	re	re	VERB
iiclr-18282	754	6	-	-	VERB
iiclr-18282	754	7	think	think	VERB
iiclr-18282	754	8	whether	whether	SCONJ
iiclr-18282	754	9	penalizing	penalize	VERB
iiclr-18282	754	10	tax	tax	NOUN
iiclr-18282	754	11	avoiders	avoider	NOUN
iiclr-18282	754	12	is	be	AUX
iiclr-18282	754	13	in	in	ADP
iiclr-18282	754	14	the	the	DET
iiclr-18282	754	15	best	good	ADJ
iiclr-18282	754	16	interests	interest	NOUN
iiclr-18282	754	17	of	of	ADP
iiclr-18282	754	18	the	the	DET
iiclr-18282	754	19	country	country	NOUN
iiclr-18282	754	20	a.	a.	PROPN
iiclr-18282	754	21	fatca	fatca	PROPN
iiclr-18282	754	22	’s	’s	PART
iiclr-18282	754	23	logical	logical	ADJ
iiclr-18282	754	24	end	end	NOUN
iiclr-18282	754	25	when	when	SCONJ
iiclr-18282	754	26	trying	try	VERB
iiclr-18282	754	27	to	to	PART
iiclr-18282	754	28	influence	influence	VERB
iiclr-18282	754	29	a	a	DET
iiclr-18282	754	30	person	person	NOUN
iiclr-18282	754	31	’s	’s	PART
iiclr-18282	754	32	decision	decision	NOUN
iiclr-18282	754	33	,	,	PUNCT
iiclr-18282	754	34	you	you	PRON
iiclr-18282	754	35	can	can	AUX
iiclr-18282	754	36	entice	entice	VERB
iiclr-18282	754	37	her	she	PRON
iiclr-18282	754	38	or	or	CCONJ
iiclr-18282	754	39	threaten	threaten	VERB
iiclr-18282	754	40	her	she	PRON
iiclr-18282	754	41	to	to	PART
iiclr-18282	754	42	achieve	achieve	VERB
iiclr-18282	754	43	a	a	DET
iiclr-18282	754	44	desired	desire	VERB
iiclr-18282	754	45	result	result	NOUN
iiclr-18282	754	46	.	.	PUNCT
iiclr-18282	755	1	commonly	commonly	ADV
iiclr-18282	755	2	known	know	VERB
iiclr-18282	755	3	as	as	ADP
iiclr-18282	755	4	the	the	DET
iiclr-18282	755	5	“	"	PUNCT
iiclr-18282	755	6	carrot	carrot	NOUN
iiclr-18282	755	7	or	or	CCONJ
iiclr-18282	755	8	the	the	DET
iiclr-18282	755	9	stick	stick	NOUN
iiclr-18282	755	10	,	,	PUNCT
iiclr-18282	755	11	”	"	PUNCT
iiclr-18282	755	12	this	this	DET
iiclr-18282	755	13	behavioral	behavioral	ADJ
iiclr-18282	755	14	dilemma	dilemma	NOUN
iiclr-18282	755	15	at	at	ADP
iiclr-18282	755	16	its	its	PRON
iiclr-18282	755	17	very	very	ADJ
iiclr-18282	755	18	essence	essence	NOUN
iiclr-18282	755	19	is	be	AUX
iiclr-18282	755	20	based	base	VERB
iiclr-18282	755	21	on	on	ADP
iiclr-18282	755	22	the	the	DET
iiclr-18282	755	23	idea	idea	NOUN
iiclr-18282	755	24	that	that	SCONJ
iiclr-18282	755	25	in	in	ADP
iiclr-18282	755	26	order	order	NOUN
iiclr-18282	755	27	to	to	PART
iiclr-18282	755	28	get	get	VERB
iiclr-18282	755	29	a	a	DET
iiclr-18282	755	30	person	person	NOUN
iiclr-18282	755	31	to	to	PART
iiclr-18282	755	32	do	do	VERB
iiclr-18282	755	33	what	what	PRON
iiclr-18282	755	34	you	you	PRON
iiclr-18282	755	35	need	need	VERB
iiclr-18282	755	36	her	she	PRON
iiclr-18282	755	37	to	to	PART
iiclr-18282	755	38	do	do	VERB
iiclr-18282	755	39	,	,	PUNCT
iiclr-18282	755	40	there	there	PRON
iiclr-18282	755	41	has	have	AUX
iiclr-18282	755	42	to	to	PART
iiclr-18282	755	43	be	be	AUX
iiclr-18282	755	44	motivation	motivation	NOUN
iiclr-18282	755	45	compelling	compelling	ADJ
iiclr-18282	755	46	her	she	PRON
iiclr-18282	755	47	to	to	PART
iiclr-18282	755	48	do	do	VERB
iiclr-18282	755	49	so	so	ADV
iiclr-18282	755	50	,	,	PUNCT
iiclr-18282	755	51	and	and	CCONJ
iiclr-18282	755	52	depending	depend	VERB
iiclr-18282	755	53	on	on	ADP
iiclr-18282	755	54	the	the	DET
iiclr-18282	755	55	situation	situation	NOUN
iiclr-18282	755	56	,	,	PUNCT
iiclr-18282	755	57	a	a	DET
iiclr-18282	755	58	varying	vary	VERB
iiclr-18282	755	59	degree	degree	NOUN
iiclr-18282	755	60	of	of	ADP
iiclr-18282	755	61	carrot	carrot	NOUN
iiclr-18282	755	62	or	or	CCONJ
iiclr-18282	755	63	stick	stick	NOUN
iiclr-18282	755	64	is	be	AUX
iiclr-18282	755	65	needed	need	VERB
iiclr-18282	755	66	.	.	PUNCT
iiclr-18282	756	1	fatca	fatca	PROPN
iiclr-18282	756	2	is	be	AUX
iiclr-18282	756	3	all	all	PRON
iiclr-18282	756	4	stick	stick	NOUN
iiclr-18282	756	5	and	and	CCONJ
iiclr-18282	756	6	no	no	DET
iiclr-18282	756	7	carrot	carrot	NOUN
iiclr-18282	756	8	.	.	PUNCT
iiclr-18282	757	1	while	while	SCONJ
iiclr-18282	757	2	there	there	PRON
iiclr-18282	757	3	is	be	VERB
iiclr-18282	757	4	some	some	DET
iiclr-18282	757	5	credence	credence	NOUN
iiclr-18282	757	6	to	to	ADP
iiclr-18282	757	7	using	use	VERB
iiclr-18282	757	8	a	a	DET
iiclr-18282	757	9	strict	strict	ADJ
iiclr-18282	757	10	law	law	NOUN
iiclr-18282	757	11	with	with	ADP
iiclr-18282	757	12	stiff	stiff	ADJ
iiclr-18282	757	13	penalties,279	penalties,279	NOUN
iiclr-18282	757	14	the	the	DET
iiclr-18282	757	15	purpose	purpose	NOUN
iiclr-18282	757	16	of	of	ADP
iiclr-18282	757	17	fatca	fatca	NOUN
iiclr-18282	757	18	is	be	AUX
iiclr-18282	757	19	to	to	PART
iiclr-18282	757	20	reign	reign	VERB
iiclr-18282	757	21	in	in	ADP
iiclr-18282	757	22	those	those	PRON
iiclr-18282	757	23	who	who	PRON
iiclr-18282	757	24	keep	keep	VERB
iiclr-18282	757	25	funds	fund	NOUN
iiclr-18282	757	26	in	in	ADP
iiclr-18282	757	27	offshore	offshore	ADJ
iiclr-18282	757	28	accounts	account	NOUN
iiclr-18282	757	29	by	by	ADP
iiclr-18282	757	30	motivating	motivate	VERB
iiclr-18282	757	31	their	their	PRON
iiclr-18282	757	32	compliance	compliance	NOUN
iiclr-18282	757	33	with	with	ADP
iiclr-18282	757	34	the	the	DET
iiclr-18282	757	35	us	us	PROPN
iiclr-18282	757	36	tax	tax	NOUN
iiclr-18282	757	37	code	code	NOUN
iiclr-18282	757	38	by	by	ADP
iiclr-18282	757	39	cutting	cut	VERB
iiclr-18282	757	40	off	off	ADP
iiclr-18282	757	41	their	their	PRON
iiclr-18282	757	42	offshore	offshore	ADJ
iiclr-18282	757	43	resources.280	resources.280	NOUN
iiclr-18282	757	44	by	by	ADP
iiclr-18282	757	45	mandating	mandate	VERB
iiclr-18282	757	46	the	the	DET
iiclr-18282	757	47	reporting	reporting	NOUN
iiclr-18282	757	48	requirements	requirement	NOUN
iiclr-18282	757	49	,	,	PUNCT
iiclr-18282	757	50	fatca	fatca	NOUN
iiclr-18282	757	51	is	be	AUX
iiclr-18282	757	52	forcing	force	VERB
iiclr-18282	757	53	the	the	DET
iiclr-18282	757	54	facilitators	facilitator	NOUN
iiclr-18282	757	55	of	of	ADP
iiclr-18282	757	56	these	these	DET
iiclr-18282	757	57	tax	tax	NOUN
iiclr-18282	757	58	evaders	evader	NOUN
iiclr-18282	757	59	to	to	PART
iiclr-18282	757	60	become	become	VERB
iiclr-18282	757	61	agents	agent	NOUN
iiclr-18282	757	62	of	of	ADP
iiclr-18282	757	63	the	the	DET
iiclr-18282	757	64	us	us	PROPN
iiclr-18282	757	65	government	government	NOUN
iiclr-18282	757	66	.	.	PUNCT
iiclr-18282	758	1	this	this	PRON
iiclr-18282	758	2	gives	give	VERB
iiclr-18282	758	3	the	the	DET
iiclr-18282	758	4	tax	tax	NOUN
iiclr-18282	758	5	evaders	evader	NOUN
iiclr-18282	758	6	a	a	DET
iiclr-18282	758	7	choice	choice	NOUN
iiclr-18282	758	8	:	:	PUNCT
iiclr-18282	758	9	give	give	VERB
iiclr-18282	758	10	in	in	ADP
iiclr-18282	758	11	and	and	CCONJ
iiclr-18282	758	12	report	report	VERB
iiclr-18282	758	13	their	their	PRON
iiclr-18282	758	14	information	information	NOUN
iiclr-18282	758	15	and	and	CCONJ
iiclr-18282	758	16	pay	pay	VERB
iiclr-18282	758	17	taxes	taxis	NOUN
iiclr-18282	758	18	,	,	PUNCT
iiclr-18282	758	19	or	or	CCONJ
iiclr-18282	758	20	continue	continue	VERB
iiclr-18282	758	21	to	to	PART
iiclr-18282	758	22	evade	evade	VERB
iiclr-18282	758	23	by	by	ADP
iiclr-18282	758	24	moving	move	VERB
iiclr-18282	758	25	to	to	ADP
iiclr-18282	758	26	another	another	DET
iiclr-18282	758	27	offshore	offshore	ADJ
iiclr-18282	758	28	bank	bank	NOUN
iiclr-18282	758	29	that	that	PRON
iiclr-18282	758	30	does	do	AUX
iiclr-18282	758	31	not	not	PART
iiclr-18282	758	32	face	face	VERB
iiclr-18282	758	33	the	the	DET
iiclr-18282	758	34	same	same	ADJ
iiclr-18282	758	35	motivation	motivation	NOUN
iiclr-18282	758	36	to	to	PART
iiclr-18282	758	37	be	be	AUX
iiclr-18282	758	38	compelled	compel	VERB
iiclr-18282	758	39	into	into	ADP
iiclr-18282	758	40	fatca	fatca	NOUN
iiclr-18282	758	41	.	.	PUNCT
iiclr-18282	759	1	a	a	DET
iiclr-18282	759	2	cursory	cursory	NOUN
iiclr-18282	759	3	glance	glance	NOUN
iiclr-18282	759	4	at	at	ADP
iiclr-18282	759	5	economic	economic	ADJ
iiclr-18282	759	6	studies	study	NOUN
iiclr-18282	759	7	will	will	AUX
iiclr-18282	759	8	support	support	VERB
iiclr-18282	759	9	the	the	DET
iiclr-18282	759	10	generality	generality	NOUN
iiclr-18282	759	11	that	that	SCONJ
iiclr-18282	759	12	274	274	NUM
iiclr-18282	759	13	.	.	PUNCT
iiclr-18282	760	1	treas	trea	NOUN
iiclr-18282	760	2	.	.	PUNCT
iiclr-18282	761	1	reg	reg	PROPN
iiclr-18282	761	2	.	.	PUNCT
iiclr-18282	762	1	§	§	PROPN
iiclr-18282	762	2	9022	9022	NUM
iiclr-18282	762	3	-	-	SYM
iiclr-18282	762	4	01	01	NUM
iiclr-18282	762	5	(	(	PUNCT
iiclr-18282	762	6	2012	2012	NUM
iiclr-18282	762	7	)	)	PUNCT
iiclr-18282	762	8	.	.	PUNCT
iiclr-18282	763	1	275	275	NUM
iiclr-18282	763	2	.	.	PUNCT
iiclr-18282	764	1	see	see	VERB
iiclr-18282	764	2	american	american	ADJ
iiclr-18282	764	3	citizens	citizen	NOUN
iiclr-18282	764	4	abroad	abroad	ADV
iiclr-18282	764	5	,	,	PUNCT
iiclr-18282	764	6	supra	supra	PROPN
iiclr-18282	764	7	note	note	PROPN
iiclr-18282	764	8	272	272	NUM
iiclr-18282	764	9	.	.	NOUN
iiclr-18282	764	10	276	276	NUM
iiclr-18282	764	11	.	.	PUNCT
iiclr-18282	765	1	see	see	VERB
iiclr-18282	765	2	supra	supra	PROPN
iiclr-18282	765	3	part	part	PROPN
iiclr-18282	765	4	iii	iii	PROPN
iiclr-18282	765	5	.	.	PROPN
iiclr-18282	765	6	277	277	NUM
iiclr-18282	765	7	.	.	PUNCT
iiclr-18282	766	1	see	see	VERB
iiclr-18282	766	2	supra	supra	PROPN
iiclr-18282	766	3	part	part	PROPN
iiclr-18282	766	4	iii	iii	PROPN
iiclr-18282	766	5	.	.	PROPN
iiclr-18282	766	6	278	278	NUM
iiclr-18282	766	7	.	.	PUNCT
iiclr-18282	767	1	treas	treas	PROPN
iiclr-18282	767	2	.	.	PUNCT
iiclr-18282	768	1	reg	reg	PROPN
iiclr-18282	768	2	.	.	PUNCT
iiclr-18282	769	1	§	§	PROPN
iiclr-18282	769	2	9022	9022	NUM
iiclr-18282	769	3	-	-	SYM
iiclr-18282	769	4	01	01	NUM
iiclr-18282	769	5	.	.	PUNCT
iiclr-18282	769	6	279	279	NUM
iiclr-18282	769	7	.	.	PUNCT
iiclr-18282	770	1	see	see	AUX
iiclr-18282	770	2	generally	generally	ADV
iiclr-18282	770	3	agnar	agnar	ADJ
iiclr-18282	770	4	sandmo	sandmo	NOUN
iiclr-18282	770	5	,	,	PUNCT
iiclr-18282	770	6	the	the	DET
iiclr-18282	770	7	theory	theory	NOUN
iiclr-18282	770	8	of	of	ADP
iiclr-18282	770	9	tax	tax	NOUN
iiclr-18282	770	10	evasion	evasion	NOUN
iiclr-18282	770	11	:	:	PUNCT
iiclr-18282	770	12	a	a	DET
iiclr-18282	770	13	retrospective	retrospective	ADJ
iiclr-18282	770	14	view	view	NOUN
iiclr-18282	770	15	,	,	PUNCT
iiclr-18282	770	16	(	(	PUNCT
iiclr-18282	770	17	nordic	nordic	ADJ
iiclr-18282	770	18	workshop	workshop	NOUN
iiclr-18282	770	19	on	on	ADP
iiclr-18282	770	20	tax	tax	NOUN
iiclr-18282	770	21	policy	policy	NOUN
iiclr-18282	770	22	and	and	CCONJ
iiclr-18282	770	23	public	public	ADJ
iiclr-18282	770	24	economics	economic	NOUN
iiclr-18282	770	25	,	,	PUNCT
iiclr-18282	770	26	discussion	discussion	NOUN
iiclr-18282	770	27	paper	paper	NOUN
iiclr-18282	770	28	31/04	31/04	NUM
iiclr-18282	770	29	,	,	PUNCT
iiclr-18282	770	30	2004	2004	NUM
iiclr-18282	770	31	)	)	PUNCT
iiclr-18282	770	32	,	,	PUNCT
iiclr-18282	770	33	archived	archive	VERB
iiclr-18282	770	34	at	at	ADP
iiclr-18282	770	35	http://perma.cc/n55t-ypwp	http://perma.cc/n55t-ypwp	PROPN
iiclr-18282	770	36	.	.	PROPN
iiclr-18282	771	1	280	280	NUM
iiclr-18282	771	2	.	.	PUNCT
iiclr-18282	772	1	using	use	VERB
iiclr-18282	772	2	the	the	DET
iiclr-18282	772	3	reporting	reporting	NOUN
iiclr-18282	772	4	or	or	CCONJ
iiclr-18282	772	5	withholding	withholding	NOUN
iiclr-18282	772	6	system	system	NOUN
iiclr-18282	772	7	of	of	ADP
iiclr-18282	772	8	26	26	NUM
iiclr-18282	772	9	u.s.c	u.s.c	ADJ
iiclr-18282	772	10	.	.	PUNCT
iiclr-18282	773	1	§	§	PROPN
iiclr-18282	773	2	1471	1471	NUM
iiclr-18282	773	3	,	,	PUNCT
iiclr-18282	773	4	fatca	fatca	NOUN
iiclr-18282	773	5	tilts	tilt	VERB
iiclr-18282	773	6	the	the	DET
iiclr-18282	773	7	scale	scale	NOUN
iiclr-18282	773	8	for	for	ADP
iiclr-18282	773	9	foreign	foreign	ADJ
iiclr-18282	773	10	financial	financial	ADJ
iiclr-18282	773	11	institutions	institution	NOUN
iiclr-18282	773	12	,	,	PUNCT
iiclr-18282	773	13	making	make	VERB
iiclr-18282	773	14	it	it	PRON
iiclr-18282	773	15	very	very	ADV
iiclr-18282	773	16	disadvantageous	disadvantageous	ADJ
iiclr-18282	773	17	to	to	PART
iiclr-18282	773	18	continue	continue	VERB
iiclr-18282	773	19	harboring	harbor	VERB
iiclr-18282	773	20	tax	tax	NOUN
iiclr-18282	773	21	evaders	evader	NOUN
iiclr-18282	773	22	.	.	PUNCT
iiclr-18282	774	1	760	760	NUM
iiclr-18282	774	2	ind	ind	NOUN
iiclr-18282	774	3	.	.	PUNCT
iiclr-18282	775	1	int’l	int’l	PRON
iiclr-18282	775	2	&	&	CCONJ
iiclr-18282	775	3	comp	comp	PROPN
iiclr-18282	775	4	.	.	PUNCT
iiclr-18282	776	1	l.	l.	PROPN
iiclr-18282	776	2	rev	rev	PROPN
iiclr-18282	776	3	.	.	PUNCT
iiclr-18282	777	1	[	[	X
iiclr-18282	777	2	vol	vol	NOUN
iiclr-18282	777	3	.	.	PUNCT
iiclr-18282	778	1	24:3	24:3	NUM
iiclr-18282	778	2	there	there	PRON
iiclr-18282	778	3	is	be	VERB
iiclr-18282	778	4	always	always	ADV
iiclr-18282	778	5	a	a	DET
iiclr-18282	778	6	market	market	NOUN
iiclr-18282	778	7	where	where	SCONJ
iiclr-18282	778	8	there	there	PRON
iiclr-18282	778	9	is	be	VERB
iiclr-18282	778	10	demand.281	demand.281	ADJ
iiclr-18282	778	11	there	there	PRON
iiclr-18282	778	12	are	be	VERB
iiclr-18282	778	13	an	an	DET
iiclr-18282	778	14	estimated	estimate	VERB
iiclr-18282	778	15	$	$	SYM
iiclr-18282	778	16	1	1	NUM
iiclr-18282	778	17	trillion	trillion	NUM
iiclr-18282	778	18	in	in	ADP
iiclr-18282	778	19	assets	asset	NOUN
iiclr-18282	778	20	held	hold	VERB
iiclr-18282	778	21	by	by	ADP
iiclr-18282	778	22	americans	americans	PROPN
iiclr-18282	778	23	in	in	ADP
iiclr-18282	778	24	offshore	offshore	ADJ
iiclr-18282	778	25	accounts.282	accounts.282	PROPN
iiclr-18282	778	26	those	those	DET
iiclr-18282	778	27	assets	asset	NOUN
iiclr-18282	778	28	,	,	PUNCT
iiclr-18282	778	29	if	if	SCONJ
iiclr-18282	778	30	discovered	discover	VERB
iiclr-18282	778	31	by	by	ADP
iiclr-18282	778	32	the	the	DET
iiclr-18282	778	33	us	us	PROPN
iiclr-18282	778	34	government	government	NOUN
iiclr-18282	778	35	,	,	PUNCT
iiclr-18282	778	36	will	will	AUX
iiclr-18282	778	37	be	be	AUX
iiclr-18282	778	38	subjected	subject	VERB
iiclr-18282	778	39	to	to	ADP
iiclr-18282	778	40	the	the	DET
iiclr-18282	778	41	requisite	requisite	ADJ
iiclr-18282	778	42	tax	tax	NOUN
iiclr-18282	778	43	due	due	ADJ
iiclr-18282	778	44	,	,	PUNCT
iiclr-18282	778	45	and	and	CCONJ
iiclr-18282	778	46	could	could	AUX
iiclr-18282	778	47	be	be	AUX
iiclr-18282	778	48	subject	subject	ADJ
iiclr-18282	778	49	to	to	ADP
iiclr-18282	778	50	additional	additional	ADJ
iiclr-18282	778	51	taxes	taxis	NOUN
iiclr-18282	778	52	,	,	PUNCT
iiclr-18282	778	53	substantial	substantial	ADJ
iiclr-18282	778	54	penalties	penalty	NOUN
iiclr-18282	778	55	,	,	PUNCT
iiclr-18282	778	56	interest	interest	NOUN
iiclr-18282	778	57	,	,	PUNCT
iiclr-18282	778	58	fines	fine	NOUN
iiclr-18282	778	59	,	,	PUNCT
iiclr-18282	778	60	and	and	CCONJ
iiclr-18282	778	61	could	could	AUX
iiclr-18282	778	62	even	even	ADV
iiclr-18282	778	63	lead	lead	VERB
iiclr-18282	778	64	to	to	ADP
iiclr-18282	778	65	imprisonment	imprisonment	NOUN
iiclr-18282	778	66	for	for	ADP
iiclr-18282	778	67	the	the	DET
iiclr-18282	778	68	individual.283	individual.283	ADJ
iiclr-18282	778	69	the	the	DET
iiclr-18282	778	70	stiff	stiff	ADJ
iiclr-18282	778	71	penalties	penalty	NOUN
iiclr-18282	778	72	in	in	ADP
iiclr-18282	778	73	place	place	NOUN
iiclr-18282	778	74	provide	provide	VERB
iiclr-18282	778	75	a	a	DET
iiclr-18282	778	76	very	very	ADV
iiclr-18282	778	77	strong	strong	ADJ
iiclr-18282	778	78	demand	demand	NOUN
iiclr-18282	778	79	for	for	ADP
iiclr-18282	778	80	an	an	DET
iiclr-18282	778	81	“	"	PUNCT
iiclr-18282	778	82	offshore	offshore	ADJ
iiclr-18282	778	83	banking	banking	NOUN
iiclr-18282	778	84	haven	haven	NOUN
iiclr-18282	778	85	”	"	PUNCT
iiclr-18282	778	86	that	that	PRON
iiclr-18282	778	87	can	can	AUX
iiclr-18282	778	88	protect	protect	VERB
iiclr-18282	778	89	us	we	PRON
iiclr-18282	778	90	citizens	citizen	NOUN
iiclr-18282	778	91	from	from	ADP
iiclr-18282	778	92	these	these	DET
iiclr-18282	778	93	penalties.284	penalties.284	NOUN
iiclr-18282	778	94	it	it	PRON
iiclr-18282	778	95	is	be	AUX
iiclr-18282	778	96	unrealistic	unrealistic	ADJ
iiclr-18282	778	97	to	to	PART
iiclr-18282	778	98	believe	believe	VERB
iiclr-18282	778	99	that	that	SCONJ
iiclr-18282	778	100	the	the	DET
iiclr-18282	778	101	demand	demand	NOUN
iiclr-18282	778	102	for	for	ADP
iiclr-18282	778	103	favorable	favorable	ADJ
iiclr-18282	778	104	tax	tax	NOUN
iiclr-18282	778	105	treatment	treatment	NOUN
iiclr-18282	778	106	and	and	CCONJ
iiclr-18282	778	107	protection	protection	NOUN
iiclr-18282	778	108	from	from	ADP
iiclr-18282	778	109	the	the	DET
iiclr-18282	778	110	stiff	stiff	ADJ
iiclr-18282	778	111	penalties	penalty	NOUN
iiclr-18282	778	112	will	will	AUX
iiclr-18282	778	113	just	just	ADV
iiclr-18282	778	114	disappear.285	disappear.285	PROPN
iiclr-18282	778	115	currently	currently	ADV
iiclr-18282	778	116	,	,	PUNCT
iiclr-18282	778	117	the	the	DET
iiclr-18282	778	118	irs	irs	PROPN
iiclr-18282	778	119	is	be	AUX
iiclr-18282	778	120	entering	enter	VERB
iiclr-18282	778	121	into	into	ADP
iiclr-18282	778	122	its	its	PRON
iiclr-18282	778	123	third	third	ADJ
iiclr-18282	778	124	“	"	PUNCT
iiclr-18282	778	125	amnesty	amnesty	NOUN
iiclr-18282	778	126	”	"	PUNCT
iiclr-18282	778	127	period.286	period.286	PROPN
iiclr-18282	778	128	during	during	ADP
iiclr-18282	778	129	this	this	DET
iiclr-18282	778	130	period	period	NOUN
iiclr-18282	778	131	,	,	PUNCT
iiclr-18282	778	132	an	an	DET
iiclr-18282	778	133	offshore	offshore	ADJ
iiclr-18282	778	134	tax	tax	NOUN
iiclr-18282	778	135	evader	evader	NOUN
iiclr-18282	778	136	can	can	AUX
iiclr-18282	778	137	amend	amend	VERB
iiclr-18282	778	138	their	their	PRON
iiclr-18282	778	139	tax	tax	NOUN
iiclr-18282	778	140	returns	return	NOUN
iiclr-18282	778	141	to	to	PART
iiclr-18282	778	142	reflect	reflect	VERB
iiclr-18282	778	143	foreign	foreign	ADJ
iiclr-18282	778	144	assets	asset	NOUN
iiclr-18282	778	145	if	if	SCONJ
iiclr-18282	778	146	they	they	PRON
iiclr-18282	778	147	pay	pay	VERB
iiclr-18282	778	148	a	a	DET
iiclr-18282	778	149	hefty	hefty	ADJ
iiclr-18282	778	150	27.5	27.5	NUM
iiclr-18282	778	151	percent	percent	NOUN
iiclr-18282	778	152	penalty.287	penalty.287	NOUN
iiclr-18282	778	153	as	as	ADP
iiclr-18282	778	154	of	of	ADP
iiclr-18282	778	155	june	june	PROPN
iiclr-18282	778	156	2012	2012	NUM
iiclr-18282	778	157	,	,	PUNCT
iiclr-18282	778	158	there	there	PRON
iiclr-18282	778	159	have	have	AUX
iiclr-18282	778	160	been	be	AUX
iiclr-18282	778	161	approximately	approximately	ADV
iiclr-18282	778	162	33,000	33,000	NUM
iiclr-18282	778	163	us	us	PROPN
iiclr-18282	778	164	citizens	citizen	NOUN
iiclr-18282	778	165	who	who	PRON
iiclr-18282	778	166	have	have	AUX
iiclr-18282	778	167	taken	take	VERB
iiclr-18282	778	168	advantage	advantage	NOUN
iiclr-18282	778	169	of	of	ADP
iiclr-18282	778	170	these	these	DET
iiclr-18282	778	171	amnesty	amnesty	NOUN
iiclr-18282	778	172	periods	period	NOUN
iiclr-18282	778	173	from	from	ADP
iiclr-18282	778	174	which	which	PRON
iiclr-18282	778	175	the	the	DET
iiclr-18282	778	176	government	government	NOUN
iiclr-18282	778	177	has	have	AUX
iiclr-18282	778	178	collected	collect	VERB
iiclr-18282	778	179	over	over	ADP
iiclr-18282	778	180	$	$	SYM
iiclr-18282	778	181	5	5	NUM
iiclr-18282	778	182	billion.288	billion.288	VERB
iiclr-18282	778	183	while	while	SCONJ
iiclr-18282	778	184	the	the	DET
iiclr-18282	778	185	efforts	effort	NOUN
iiclr-18282	778	186	of	of	ADP
iiclr-18282	778	187	the	the	DET
iiclr-18282	778	188	irs	irs	PROPN
iiclr-18282	778	189	and	and	CCONJ
iiclr-18282	778	190	its	its	PRON
iiclr-18282	778	191	success	success	NOUN
iiclr-18282	778	192	in	in	ADP
iiclr-18282	778	193	collecting	collect	VERB
iiclr-18282	778	194	more	more	ADJ
iiclr-18282	778	195	than	than	ADP
iiclr-18282	778	196	$	$	SYM
iiclr-18282	778	197	5	5	NUM
iiclr-18282	778	198	billion	billion	NUM
iiclr-18282	778	199	is	be	AUX
iiclr-18282	778	200	laudable	laudable	ADJ
iiclr-18282	778	201	,	,	PUNCT
iiclr-18282	778	202	its	its	PRON
iiclr-18282	778	203	insistence	insistence	NOUN
iiclr-18282	778	204	to	to	PART
iiclr-18282	778	205	continue	continue	VERB
iiclr-18282	778	206	using	use	VERB
iiclr-18282	778	207	the	the	DET
iiclr-18282	778	208	threat	threat	NOUN
iiclr-18282	778	209	of	of	ADP
iiclr-18282	778	210	fatca	fatca	NOUN
iiclr-18282	778	211	against	against	ADP
iiclr-18282	778	212	the	the	DET
iiclr-18282	778	213	evaders	evader	NOUN
iiclr-18282	778	214	who	who	PRON
iiclr-18282	778	215	remain	remain	VERB
iiclr-18282	778	216	is	be	AUX
iiclr-18282	778	217	troubling	troubling	ADJ
iiclr-18282	778	218	.	.	PUNCT
iiclr-18282	779	1	after	after	ADP
iiclr-18282	779	2	three	three	NUM
iiclr-18282	779	3	amnesty	amnesty	NOUN
iiclr-18282	779	4	periods289	periods289	PROPN
iiclr-18282	779	5	and	and	CCONJ
iiclr-18282	779	6	a	a	DET
iiclr-18282	779	7	great	great	ADJ
iiclr-18282	779	8	deal	deal	NOUN
iiclr-18282	779	9	of	of	ADP
iiclr-18282	779	10	news	news	NOUN
iiclr-18282	779	11	regarding	regard	VERB
iiclr-18282	779	12	offshore	offshore	ADJ
iiclr-18282	779	13	tax	tax	NOUN
iiclr-18282	779	14	shelters,290	shelters,290	PROPN
iiclr-18282	779	15	it	it	PRON
iiclr-18282	779	16	is	be	AUX
iiclr-18282	779	17	unrealistic	unrealistic	ADJ
iiclr-18282	779	18	to	to	PART
iiclr-18282	779	19	believe	believe	VERB
iiclr-18282	779	20	that	that	SCONJ
iiclr-18282	779	21	funds	fund	NOUN
iiclr-18282	779	22	are	be	AUX
iiclr-18282	779	23	located	locate	VERB
iiclr-18282	779	24	offshore	offshore	ADV
iiclr-18282	779	25	due	due	ADP
iiclr-18282	779	26	to	to	ADP
iiclr-18282	779	27	ignorance	ignorance	NOUN
iiclr-18282	779	28	.	.	PUNCT
iiclr-18282	780	1	this	this	PRON
iiclr-18282	780	2	leaves	leave	VERB
iiclr-18282	780	3	one	one	NUM
iiclr-18282	780	4	possible	possible	ADJ
iiclr-18282	780	5	reason	reason	NOUN
iiclr-18282	780	6	why	why	SCONJ
iiclr-18282	780	7	people	people	NOUN
iiclr-18282	780	8	still	still	ADV
iiclr-18282	780	9	retain	retain	VERB
iiclr-18282	780	10	these	these	DET
iiclr-18282	780	11	accounts	account	NOUN
iiclr-18282	780	12	:	:	PUNCT
iiclr-18282	780	13	because	because	SCONJ
iiclr-18282	780	14	it	it	PRON
iiclr-18282	780	15	makes	make	VERB
iiclr-18282	780	16	financial	financial	ADJ
iiclr-18282	780	17	sense	sense	NOUN
iiclr-18282	780	18	.	.	PUNCT
iiclr-18282	781	1	these	these	DET
iiclr-18282	781	2	accounts	account	NOUN
iiclr-18282	781	3	are	be	AUX
iiclr-18282	781	4	often	often	ADV
iiclr-18282	781	5	very	very	ADV
iiclr-18282	781	6	sophisticated	sophisticated	ADJ
iiclr-18282	781	7	and	and	CCONJ
iiclr-18282	781	8	are	be	AUX
iiclr-18282	781	9	designed	design	VERB
iiclr-18282	781	10	primarily	primarily	ADV
iiclr-18282	781	11	to	to	PART
iiclr-18282	781	12	maximize	maximize	VERB
iiclr-18282	781	13	return	return	NOUN
iiclr-18282	781	14	on	on	ADP
iiclr-18282	781	15	capital	capital	NOUN
iiclr-18282	781	16	by	by	ADP
iiclr-18282	781	17	avoiding	avoid	VERB
iiclr-18282	781	18	the	the	DET
iiclr-18282	781	19	demanding	demand	VERB
iiclr-18282	781	20	taxes	taxis	NOUN
iiclr-18282	781	21	of	of	ADP
iiclr-18282	781	22	the	the	DET
iiclr-18282	781	23	united	united	PROPN
iiclr-18282	781	24	states.291	states.291	PROPN
iiclr-18282	781	25	the	the	DET
iiclr-18282	781	26	people	people	NOUN
iiclr-18282	781	27	left	leave	VERB
iiclr-18282	781	28	with	with	ADP
iiclr-18282	781	29	these	these	DET
iiclr-18282	781	30	accounts	account	NOUN
iiclr-18282	781	31	have	have	AUX
iiclr-18282	781	32	now	now	ADV
iiclr-18282	781	33	had	have	VERB
iiclr-18282	781	34	three	three	NUM
iiclr-18282	781	35	opportunities	opportunity	NOUN
iiclr-18282	781	36	to	to	PART
iiclr-18282	781	37	bring	bring	VERB
iiclr-18282	781	38	their	their	PRON
iiclr-18282	781	39	offshore	offshore	ADJ
iiclr-18282	781	40	accounts	account	NOUN
iiclr-18282	781	41	into	into	ADP
iiclr-18282	781	42	compliance.292	compliance.292	NOUN
iiclr-18282	781	43	they	they	PRON
iiclr-18282	781	44	have	have	VERB
iiclr-18282	781	45	281	281	NUM
iiclr-18282	781	46	.	.	PUNCT
iiclr-18282	782	1	reem	reem	PROPN
iiclr-18282	782	2	heakal	heakal	PROPN
iiclr-18282	782	3	,	,	PUNCT
iiclr-18282	782	4	economics	economic	NOUN
iiclr-18282	782	5	basics	basic	NOUN
iiclr-18282	782	6	:	:	PUNCT
iiclr-18282	782	7	supply	supply	NOUN
iiclr-18282	782	8	and	and	CCONJ
iiclr-18282	782	9	demand	demand	NOUN
iiclr-18282	782	10	,	,	PUNCT
iiclr-18282	782	11	investopedia	investopedia	PROPN
iiclr-18282	782	12	,	,	PUNCT
iiclr-18282	782	13	http://www.investopedia.com/university/economics/economics3.asp#axzz2ktifkso4	http://www.investopedia.com/university/economics/economics3.asp#axzz2ktifkso4	PROPN
iiclr-18282	782	14	(	(	PUNCT
iiclr-18282	782	15	last	last	ADV
iiclr-18282	782	16	visited	visit	VERB
iiclr-18282	782	17	feb	feb	PROPN
iiclr-18282	782	18	.	.	PROPN
iiclr-18282	782	19	9	9	NUM
iiclr-18282	782	20	2013	2013	NUM
iiclr-18282	782	21	,	,	PUNCT
iiclr-18282	782	22	archived	archive	VERB
iiclr-18282	782	23	at	at	ADP
iiclr-18282	782	24	http://perma.cc/ps82-38hn	http://perma.cc/ps82-38hn	NOUN
iiclr-18282	782	25	)	)	PUNCT
iiclr-18282	782	26	.	.	PUNCT
iiclr-18282	783	1	282	282	NUM
iiclr-18282	783	2	.	.	PUNCT
iiclr-18282	783	3	abusive	abusive	ADJ
iiclr-18282	783	4	tax	tax	NOUN
iiclr-18282	783	5	schemes	scheme	NOUN
iiclr-18282	783	6	,	,	PUNCT
iiclr-18282	783	7	supra	supra	PROPN
iiclr-18282	783	8	note	note	NOUN
iiclr-18282	783	9	7	7	NUM
iiclr-18282	783	10	.	.	NOUN
iiclr-18282	783	11	283	283	NUM
iiclr-18282	783	12	.	.	PUNCT
iiclr-18282	784	1	income	income	NOUN
iiclr-18282	784	2	from	from	ADP
iiclr-18282	784	3	abroad	abroad	ADV
iiclr-18282	784	4	is	be	AUX
iiclr-18282	784	5	taxable	taxable	ADJ
iiclr-18282	784	6	,	,	PUNCT
iiclr-18282	784	7	internal	internal	ADJ
iiclr-18282	784	8	revenue	revenue	NOUN
iiclr-18282	784	9	serv	serv	X
iiclr-18282	784	10	.	.	PUNCT
iiclr-18282	784	11	,	,	PUNCT
iiclr-18282	784	12	http://www.irs.gov/businesses/income-from-abroad-is-taxable	http://www.irs.gov/businesses/income-from-abroad-is-taxable	PROPN
iiclr-18282	784	13	(	(	PUNCT
iiclr-18282	784	14	last	last	ADJ
iiclr-18282	784	15	updated	update	VERB
iiclr-18282	784	16	sept	sept	PROPN
iiclr-18282	784	17	.	.	PROPN
iiclr-18282	784	18	3	3	NUM
iiclr-18282	784	19	,	,	PUNCT
iiclr-18282	784	20	2013	2013	NUM
iiclr-18282	784	21	,	,	PUNCT
iiclr-18282	784	22	archived	archive	VERB
iiclr-18282	784	23	at	at	ADP
iiclr-18282	784	24	http://perma.cc/u2zr-dw4w	http://perma.cc/u2zr-dw4w	NOUN
iiclr-18282	784	25	)	)	PUNCT
iiclr-18282	784	26	.	.	PUNCT
iiclr-18282	785	1	284	284	NUM
iiclr-18282	785	2	.	.	PUNCT
iiclr-18282	786	1	sandmo	sandmo	PROPN
iiclr-18282	786	2	,	,	PUNCT
iiclr-18282	786	3	supra	supra	PROPN
iiclr-18282	786	4	note	note	NOUN
iiclr-18282	786	5	279	279	NUM
iiclr-18282	786	6	.	.	PUNCT
iiclr-18282	786	7	285	285	NUM
iiclr-18282	786	8	.	.	PUNCT
iiclr-18282	787	1	sandmo	sandmo	PROPN
iiclr-18282	787	2	,	,	PUNCT
iiclr-18282	787	3	supra	supra	PROPN
iiclr-18282	787	4	note	note	NOUN
iiclr-18282	787	5	279	279	NUM
iiclr-18282	787	6	.	.	PUNCT
iiclr-18282	788	1	286	286	NUM
iiclr-18282	788	2	.	.	PUNCT
iiclr-18282	789	1	press	press	NOUN
iiclr-18282	789	2	release	release	NOUN
iiclr-18282	789	3	,	,	PUNCT
iiclr-18282	789	4	irs	irs	PROPN
iiclr-18282	789	5	offshore	offshore	ADJ
iiclr-18282	789	6	programs	program	NOUN
iiclr-18282	789	7	produce	produce	VERB
iiclr-18282	789	8	$	$	SYM
iiclr-18282	789	9	4.4	4.4	NUM
iiclr-18282	789	10	billion	billion	NUM
iiclr-18282	789	11	to	to	ADP
iiclr-18282	789	12	date	date	NOUN
iiclr-18282	789	13	for	for	ADP
iiclr-18282	789	14	nation	nation	NOUN
iiclr-18282	789	15	’s	’s	PART
iiclr-18282	789	16	taxpayers	taxpayer	NOUN
iiclr-18282	789	17	;	;	PUNCT
iiclr-18282	789	18	offshore	offshore	ADJ
iiclr-18282	789	19	voluntary	voluntary	ADJ
iiclr-18282	789	20	disclosure	disclosure	NOUN
iiclr-18282	789	21	program	program	NOUN
iiclr-18282	789	22	reopens	reopen	VERB
iiclr-18282	789	23	(	(	PUNCT
iiclr-18282	789	24	jan	jan	PROPN
iiclr-18282	789	25	.	.	PROPN
iiclr-18282	789	26	9	9	NUM
iiclr-18282	789	27	,	,	PUNCT
iiclr-18282	789	28	2012	2012	NUM
iiclr-18282	789	29	)	)	PUNCT
iiclr-18282	789	30	,	,	PUNCT
iiclr-18282	789	31	archived	archive	VERB
iiclr-18282	789	32	at	at	ADP
iiclr-18282	789	33	http://perma.cc/d5ae-rr4b	http://perma.cc/d5ae-rr4b	PROPN
iiclr-18282	789	34	.	.	PUNCT
iiclr-18282	790	1	287	287	NUM
iiclr-18282	790	2	.	.	PUNCT
iiclr-18282	791	1	i	i	PRON
iiclr-18282	791	2	d.	d.	PROPN
iiclr-18282	791	3	288	288	NUM
iiclr-18282	791	4	.	.	PUNCT
iiclr-18282	792	1	press	press	NOUN
iiclr-18282	792	2	release	release	NOUN
iiclr-18282	792	3	,	,	PUNCT
iiclr-18282	792	4	irs	irs	PROPN
iiclr-18282	792	5	says	say	VERB
iiclr-18282	792	6	offshore	offshore	ADJ
iiclr-18282	792	7	effort	effort	NOUN
iiclr-18282	792	8	tops	top	VERB
iiclr-18282	792	9	$	$	SYM
iiclr-18282	792	10	5	5	NUM
iiclr-18282	792	11	billion	billion	NUM
iiclr-18282	792	12	,	,	PUNCT
iiclr-18282	792	13	announces	announce	VERB
iiclr-18282	792	14	new	new	ADJ
iiclr-18282	792	15	details	detail	NOUN
iiclr-18282	792	16	on	on	ADP
iiclr-18282	792	17	the	the	DET
iiclr-18282	792	18	voluntary	voluntary	ADJ
iiclr-18282	792	19	disclosure	disclosure	NOUN
iiclr-18282	792	20	program	program	NOUN
iiclr-18282	792	21	and	and	CCONJ
iiclr-18282	792	22	closing	closing	NOUN
iiclr-18282	792	23	of	of	ADP
iiclr-18282	792	24	offshore	offshore	ADJ
iiclr-18282	792	25	loophole	loophole	NOUN
iiclr-18282	792	26	(	(	PUNCT
iiclr-18282	792	27	june	june	PROPN
iiclr-18282	792	28	26	26	NUM
iiclr-18282	792	29	,	,	PUNCT
iiclr-18282	792	30	2012	2012	NUM
iiclr-18282	792	31	)	)	PUNCT
iiclr-18282	792	32	,	,	PUNCT
iiclr-18282	792	33	archived	archive	VERB
iiclr-18282	792	34	at	at	ADP
iiclr-18282	792	35	http://perma.cc/9krq-aezp	http://perma.cc/9krq-aezp	PROPN
iiclr-18282	792	36	.	.	PUNCT
iiclr-18282	793	1	289	289	NUM
iiclr-18282	793	2	.	.	PUNCT
iiclr-18282	794	1	see	see	VERB
iiclr-18282	794	2	,	,	PUNCT
iiclr-18282	794	3	e.g.	e.g.	ADV
iiclr-18282	794	4	,	,	PUNCT
iiclr-18282	794	5	i	i	PROPN
iiclr-18282	794	6	d.	d.	PROPN
iiclr-18282	794	7	290	290	NUM
iiclr-18282	794	8	.	.	PUNCT
iiclr-18282	795	1	see	see	VERB
iiclr-18282	795	2	,	,	PUNCT
iiclr-18282	795	3	e.g.	e.g.	ADV
iiclr-18282	795	4	,	,	PUNCT
iiclr-18282	795	5	levin	levin	PROPN
iiclr-18282	795	6	,	,	PUNCT
iiclr-18282	795	7	supra	supra	PROPN
iiclr-18282	795	8	note	note	PROPN
iiclr-18282	795	9	19	19	NUM
iiclr-18282	795	10	.	.	NOUN
iiclr-18282	795	11	291	291	NUM
iiclr-18282	795	12	.	.	PUNCT
iiclr-18282	796	1	see	see	VERB
iiclr-18282	796	2	supra	supra	PROPN
iiclr-18282	796	3	part	part	PROPN
iiclr-18282	796	4	i	i	PROPN
iiclr-18282	796	5	-	-	PUNCT
iiclr-18282	796	6	a-1	a-1	PROPN
iiclr-18282	796	7	(	(	PUNCT
iiclr-18282	796	8	describing	describe	VERB
iiclr-18282	796	9	how	how	SCONJ
iiclr-18282	796	10	banks	bank	NOUN
iiclr-18282	796	11	utilize	utilize	VERB
iiclr-18282	796	12	the	the	DET
iiclr-18282	796	13	strong	strong	ADJ
iiclr-18282	796	14	privacy	privacy	NOUN
iiclr-18282	796	15	laws	law	NOUN
iiclr-18282	796	16	of	of	ADP
iiclr-18282	796	17	their	their	PRON
iiclr-18282	796	18	country	country	NOUN
iiclr-18282	796	19	to	to	PART
iiclr-18282	796	20	attract	attract	VERB
iiclr-18282	796	21	customers	customer	NOUN
iiclr-18282	796	22	who	who	PRON
iiclr-18282	796	23	require	require	VERB
iiclr-18282	796	24	discretion	discretion	NOUN
iiclr-18282	796	25	and	and	CCONJ
iiclr-18282	796	26	privacy	privacy	NOUN
iiclr-18282	796	27	)	)	PUNCT
iiclr-18282	796	28	.	.	PUNCT
iiclr-18282	797	1	292	292	NUM
iiclr-18282	797	2	.	.	PUNCT
iiclr-18282	797	3	press	press	NOUN
iiclr-18282	797	4	release	release	NOUN
iiclr-18282	797	5	,	,	PUNCT
iiclr-18282	797	6	irs	irs	PROPN
iiclr-18282	797	7	offshore	offshore	ADJ
iiclr-18282	797	8	programs	program	NOUN
iiclr-18282	797	9	produce	produce	VERB
iiclr-18282	797	10	$	$	SYM
iiclr-18282	797	11	4.4	4.4	NUM
iiclr-18282	797	12	billion	billion	NUM
iiclr-18282	797	13	to	to	ADP
iiclr-18282	797	14	date	date	NOUN
iiclr-18282	797	15	for	for	ADP
iiclr-18282	797	16	nation	nation	NOUN
iiclr-18282	797	17	’s	’s	PART
iiclr-18282	797	18	2014	2014	NUM
iiclr-18282	797	19	]	]	X
iiclr-18282	797	20	foreign	foreign	ADJ
iiclr-18282	797	21	account	account	NOUN
iiclr-18282	797	22	tax	tax	NOUN
iiclr-18282	797	23	compliance	compliance	NOUN
iiclr-18282	797	24	act	act	NOUN
iiclr-18282	797	25	761	761	NUM
iiclr-18282	797	26	examined	examine	VERB
iiclr-18282	797	27	their	their	PRON
iiclr-18282	797	28	situations	situation	NOUN
iiclr-18282	797	29	and	and	CCONJ
iiclr-18282	797	30	determined	determine	VERB
iiclr-18282	797	31	that	that	SCONJ
iiclr-18282	797	32	the	the	DET
iiclr-18282	797	33	best	good	ADJ
iiclr-18282	797	34	decision	decision	NOUN
iiclr-18282	797	35	for	for	ADP
iiclr-18282	797	36	them	they	PRON
iiclr-18282	797	37	is	be	AUX
iiclr-18282	797	38	to	to	PART
iiclr-18282	797	39	keep	keep	VERB
iiclr-18282	797	40	their	their	PRON
iiclr-18282	797	41	money	money	NOUN
iiclr-18282	797	42	offshore	offshore	ADV
iiclr-18282	797	43	and	and	CCONJ
iiclr-18282	797	44	accept	accept	VERB
iiclr-18282	797	45	the	the	DET
iiclr-18282	797	46	risk	risk	NOUN
iiclr-18282	797	47	that	that	SCONJ
iiclr-18282	797	48	the	the	DET
iiclr-18282	797	49	united	united	PROPN
iiclr-18282	797	50	states	states	PROPN
iiclr-18282	797	51	may	may	AUX
iiclr-18282	797	52	find	find	VERB
iiclr-18282	797	53	them	they	PRON
iiclr-18282	797	54	.	.	PUNCT
iiclr-18282	798	1	fatca	fatca	ADJ
iiclr-18282	798	2	attempts	attempt	NOUN
iiclr-18282	798	3	to	to	PART
iiclr-18282	798	4	rein	rein	VERB
iiclr-18282	798	5	these	these	DET
iiclr-18282	798	6	ardent	ardent	ADJ
iiclr-18282	798	7	avoiders	avoider	NOUN
iiclr-18282	798	8	in	in	ADP
iiclr-18282	798	9	by	by	ADP
iiclr-18282	798	10	taking	take	VERB
iiclr-18282	798	11	away	away	ADV
iiclr-18282	798	12	their	their	PRON
iiclr-18282	798	13	banks	bank	NOUN
iiclr-18282	798	14	.	.	PUNCT
iiclr-18282	799	1	and	and	CCONJ
iiclr-18282	799	2	although	although	SCONJ
iiclr-18282	799	3	fatca	fatca	NOUN
iiclr-18282	799	4	has	have	VERB
iiclr-18282	799	5	a	a	DET
iiclr-18282	799	6	broad	broad	ADJ
iiclr-18282	799	7	reach	reach	NOUN
iiclr-18282	799	8	,	,	PUNCT
iiclr-18282	799	9	its	its	PRON
iiclr-18282	799	10	problem	problem	NOUN
iiclr-18282	799	11	is	be	AUX
iiclr-18282	799	12	that	that	SCONJ
iiclr-18282	799	13	it	it	PRON
iiclr-18282	799	14	is	be	AUX
iiclr-18282	799	15	not	not	PART
iiclr-18282	799	16	universal	universal	ADJ
iiclr-18282	799	17	.	.	PUNCT
iiclr-18282	800	1	when	when	SCONJ
iiclr-18282	800	2	there	there	PRON
iiclr-18282	800	3	is	be	VERB
iiclr-18282	800	4	a	a	DET
iiclr-18282	800	5	demand	demand	NOUN
iiclr-18282	800	6	for	for	ADP
iiclr-18282	800	7	a	a	DET
iiclr-18282	800	8	service	service	NOUN
iiclr-18282	800	9	such	such	ADJ
iiclr-18282	800	10	as	as	ADP
iiclr-18282	800	11	international	international	ADJ
iiclr-18282	800	12	tax	tax	NOUN
iiclr-18282	800	13	avoidance	avoidance	NOUN
iiclr-18282	800	14	,	,	PUNCT
iiclr-18282	800	15	the	the	DET
iiclr-18282	800	16	only	only	ADJ
iiclr-18282	800	17	way	way	NOUN
iiclr-18282	800	18	to	to	PART
iiclr-18282	800	19	combat	combat	VERB
iiclr-18282	800	20	it	it	PRON
iiclr-18282	800	21	effectively	effectively	ADV
iiclr-18282	800	22	is	be	AUX
iiclr-18282	800	23	make	make	VERB
iiclr-18282	800	24	it	it	PRON
iiclr-18282	800	25	as	as	ADV
iiclr-18282	800	26	close	close	ADV
iiclr-18282	800	27	to	to	ADP
iiclr-18282	800	28	universally	universally	ADV
iiclr-18282	800	29	illegal	illegal	ADJ
iiclr-18282	800	30	as	as	ADP
iiclr-18282	800	31	possible	possible	ADJ
iiclr-18282	800	32	.	.	PUNCT
iiclr-18282	801	1	by	by	ADP
iiclr-18282	801	2	increasing	increase	VERB
iiclr-18282	801	3	the	the	DET
iiclr-18282	801	4	breadth	breadth	NOUN
iiclr-18282	801	5	and	and	CCONJ
iiclr-18282	801	6	scope	scope	NOUN
iiclr-18282	801	7	of	of	ADP
iiclr-18282	801	8	international	international	ADJ
iiclr-18282	801	9	tax	tax	NOUN
iiclr-18282	801	10	law	law	NOUN
iiclr-18282	801	11	to	to	ADP
iiclr-18282	801	12	the	the	DET
iiclr-18282	801	13	point	point	NOUN
iiclr-18282	801	14	where	where	SCONJ
iiclr-18282	801	15	tax	tax	NOUN
iiclr-18282	801	16	avoiders	avoider	NOUN
iiclr-18282	801	17	can	can	AUX
iiclr-18282	801	18	not	not	PART
iiclr-18282	801	19	hide	hide	VERB
iiclr-18282	801	20	their	their	PRON
iiclr-18282	801	21	money	money	NOUN
iiclr-18282	801	22	by	by	ADP
iiclr-18282	801	23	staying	stay	VERB
iiclr-18282	801	24	one	one	NUM
iiclr-18282	801	25	step	step	NOUN
iiclr-18282	801	26	ahead	ahead	ADV
iiclr-18282	801	27	of	of	ADP
iiclr-18282	801	28	the	the	DET
iiclr-18282	801	29	united	united	PROPN
iiclr-18282	801	30	states	states	PROPN
iiclr-18282	801	31	and	and	CCONJ
iiclr-18282	801	32	switching	switch	VERB
iiclr-18282	801	33	banks	bank	NOUN
iiclr-18282	801	34	,	,	PUNCT
iiclr-18282	801	35	the	the	DET
iiclr-18282	801	36	government	government	NOUN
iiclr-18282	801	37	will	will	AUX
iiclr-18282	801	38	be	be	AUX
iiclr-18282	801	39	in	in	ADP
iiclr-18282	801	40	the	the	DET
iiclr-18282	801	41	best	good	ADJ
iiclr-18282	801	42	position	position	NOUN
iiclr-18282	801	43	to	to	PART
iiclr-18282	801	44	control	control	VERB
iiclr-18282	801	45	the	the	DET
iiclr-18282	801	46	market	market	NOUN
iiclr-18282	801	47	and	and	CCONJ
iiclr-18282	801	48	lessen	lessen	VERB
iiclr-18282	801	49	the	the	DET
iiclr-18282	801	50	demand.293	demand.293	NOUN
iiclr-18282	801	51	fatca	fatca	NOUN
iiclr-18282	801	52	,	,	PUNCT
iiclr-18282	801	53	however	however	ADV
iiclr-18282	801	54	,	,	PUNCT
iiclr-18282	801	55	is	be	AUX
iiclr-18282	801	56	not	not	PART
iiclr-18282	801	57	so	so	ADV
iiclr-18282	801	58	broad,294	broad,294	PROPN
iiclr-18282	801	59	and	and	CCONJ
iiclr-18282	801	60	thus	thus	ADV
iiclr-18282	801	61	instead	instead	ADV
iiclr-18282	801	62	of	of	ADP
iiclr-18282	801	63	eliminating	eliminate	VERB
iiclr-18282	801	64	the	the	DET
iiclr-18282	801	65	market	market	NOUN
iiclr-18282	801	66	for	for	ADP
iiclr-18282	801	67	offshore	offshore	ADJ
iiclr-18282	801	68	“	"	PUNCT
iiclr-18282	801	69	havens	haven	NOUN
iiclr-18282	801	70	,	,	PUNCT
iiclr-18282	801	71	”	"	PUNCT
iiclr-18282	801	72	it	it	PRON
iiclr-18282	801	73	will	will	AUX
iiclr-18282	801	74	merely	merely	ADV
iiclr-18282	801	75	push	push	VERB
iiclr-18282	801	76	it	it	PRON
iiclr-18282	801	77	elsewhere	elsewhere	ADV
iiclr-18282	801	78	.	.	PUNCT
iiclr-18282	802	1	historically	historically	ADV
iiclr-18282	802	2	the	the	DET
iiclr-18282	802	3	demand	demand	NOUN
iiclr-18282	802	4	for	for	ADP
iiclr-18282	802	5	offshore	offshore	ADJ
iiclr-18282	802	6	“	"	PUNCT
iiclr-18282	802	7	havens	haven	NOUN
iiclr-18282	802	8	”	"	PUNCT
iiclr-18282	802	9	have	have	AUX
iiclr-18282	802	10	been	be	AUX
iiclr-18282	802	11	mostly	mostly	ADV
iiclr-18282	802	12	filled	fill	VERB
iiclr-18282	802	13	by	by	ADP
iiclr-18282	802	14	medium	medium	ADJ
iiclr-18282	802	15	to	to	ADP
iiclr-18282	802	16	large	large	ADJ
iiclr-18282	802	17	sized	sized	ADJ
iiclr-18282	802	18	reputable	reputable	ADJ
iiclr-18282	802	19	banks	bank	NOUN
iiclr-18282	802	20	located	locate	VERB
iiclr-18282	802	21	in	in	ADP
iiclr-18282	802	22	countries	country	NOUN
iiclr-18282	802	23	with	with	ADP
iiclr-18282	802	24	strong	strong	ADJ
iiclr-18282	802	25	privacy	privacy	NOUN
iiclr-18282	802	26	laws	law	NOUN
iiclr-18282	802	27	such	such	ADJ
iiclr-18282	802	28	as	as	ADP
iiclr-18282	802	29	switzerland	switzerland	PROPN
iiclr-18282	802	30	,	,	PUNCT
iiclr-18282	802	31	luxembourg	luxembourg	PROPN
iiclr-18282	802	32	,	,	PUNCT
iiclr-18282	802	33	the	the	DET
iiclr-18282	802	34	cayman	cayman	PROPN
iiclr-18282	802	35	islands	islands	PROPN
iiclr-18282	802	36	,	,	PUNCT
iiclr-18282	802	37	the	the	DET
iiclr-18282	802	38	bahamas	bahamas	PROPN
iiclr-18282	802	39	,	,	PUNCT
iiclr-18282	802	40	and	and	CCONJ
iiclr-18282	802	41	the	the	DET
iiclr-18282	802	42	like.295	like.295	ADJ
iiclr-18282	802	43	most	most	ADJ
iiclr-18282	802	44	of	of	ADP
iiclr-18282	802	45	these	these	DET
iiclr-18282	802	46	banks	bank	NOUN
iiclr-18282	802	47	have	have	AUX
iiclr-18282	802	48	become	become	VERB
iiclr-18282	802	49	the	the	DET
iiclr-18282	802	50	choice	choice	NOUN
iiclr-18282	802	51	of	of	ADP
iiclr-18282	802	52	many	many	ADJ
iiclr-18282	802	53	us	us	PROPN
iiclr-18282	802	54	citizens	citizen	NOUN
iiclr-18282	802	55	because	because	SCONJ
iiclr-18282	802	56	their	their	PRON
iiclr-18282	802	57	size	size	NOUN
iiclr-18282	802	58	affords	afford	VERB
iiclr-18282	802	59	a	a	DET
iiclr-18282	802	60	convenience	convenience	NOUN
iiclr-18282	802	61	—	—	PUNCT
iiclr-18282	802	62	the	the	DET
iiclr-18282	802	63	banks	bank	NOUN
iiclr-18282	802	64	usually	usually	ADV
iiclr-18282	802	65	deal	deal	VERB
iiclr-18282	802	66	heavily	heavily	ADV
iiclr-18282	802	67	within	within	ADP
iiclr-18282	802	68	the	the	DET
iiclr-18282	802	69	united	united	PROPN
iiclr-18282	802	70	states	states	PROPN
iiclr-18282	802	71	and	and	CCONJ
iiclr-18282	802	72	often	often	ADV
iiclr-18282	802	73	have	have	VERB
iiclr-18282	802	74	offices	office	NOUN
iiclr-18282	802	75	in	in	ADP
iiclr-18282	802	76	the	the	DET
iiclr-18282	802	77	country.296	country.296	NOUN
iiclr-18282	802	78	fatca	fatca	NOUN
iiclr-18282	802	79	is	be	AUX
iiclr-18282	802	80	designed	design	VERB
iiclr-18282	802	81	to	to	PART
iiclr-18282	802	82	target	target	VERB
iiclr-18282	802	83	these	these	DET
iiclr-18282	802	84	larger	large	ADJ
iiclr-18282	802	85	banks	bank	NOUN
iiclr-18282	802	86	directly,297	directly,297	VERB
iiclr-18282	802	87	and	and	CCONJ
iiclr-18282	802	88	other	other	ADJ
iiclr-18282	802	89	banks	bank	NOUN
iiclr-18282	802	90	within	within	ADP
iiclr-18282	802	91	developed	develop	VERB
iiclr-18282	802	92	nations	nation	NOUN
iiclr-18282	802	93	are	be	AUX
iiclr-18282	802	94	“	"	PUNCT
iiclr-18282	802	95	compelled	compel	VERB
iiclr-18282	802	96	”	"	PUNCT
iiclr-18282	802	97	to	to	PART
iiclr-18282	802	98	enter	enter	VERB
iiclr-18282	802	99	into	into	ADP
iiclr-18282	802	100	intergovernmental	intergovernmental	ADJ
iiclr-18282	802	101	agreements	agreement	NOUN
iiclr-18282	802	102	to	to	PART
iiclr-18282	802	103	implement	implement	VERB
iiclr-18282	802	104	fatca	fatca	ADJ
iiclr-18282	802	105	themselves.298	themselves.298	NOUN
iiclr-18282	802	106	by	by	ADP
iiclr-18282	802	107	taking	take	VERB
iiclr-18282	802	108	away	away	ADV
iiclr-18282	802	109	the	the	DET
iiclr-18282	802	110	larger	large	ADJ
iiclr-18282	802	111	,	,	PUNCT
iiclr-18282	802	112	reputable	reputable	ADJ
iiclr-18282	802	113	banks	bank	NOUN
iiclr-18282	802	114	in	in	ADP
iiclr-18282	802	115	well	well	ADV
iiclr-18282	802	116	-	-	PUNCT
iiclr-18282	802	117	developed	develop	VERB
iiclr-18282	802	118	countries	country	NOUN
iiclr-18282	802	119	,	,	PUNCT
iiclr-18282	802	120	fatca	fatca	NOUN
iiclr-18282	802	121	pushes	push	VERB
iiclr-18282	802	122	the	the	DET
iiclr-18282	802	123	markets	market	NOUN
iiclr-18282	802	124	into	into	ADP
iiclr-18282	802	125	areas	area	NOUN
iiclr-18282	802	126	where	where	SCONJ
iiclr-18282	802	127	the	the	DET
iiclr-18282	802	128	financial	financial	ADJ
iiclr-18282	802	129	institutions	institution	NOUN
iiclr-18282	802	130	do	do	AUX
iiclr-18282	802	131	not	not	PART
iiclr-18282	802	132	regularly	regularly	ADV
iiclr-18282	802	133	deal	deal	VERB
iiclr-18282	802	134	in	in	ADP
iiclr-18282	802	135	us	we	PRON
iiclr-18282	802	136	“	"	PUNCT
iiclr-18282	802	137	source	source	NOUN
iiclr-18282	802	138	income	income	NOUN
iiclr-18282	802	139	”	"	PUNCT
iiclr-18282	802	140	and	and	CCONJ
iiclr-18282	802	141	are	be	AUX
iiclr-18282	802	142	not	not	PART
iiclr-18282	802	143	overly	overly	ADV
iiclr-18282	802	144	persuaded	persuade	VERB
iiclr-18282	802	145	to	to	PART
iiclr-18282	802	146	give	give	VERB
iiclr-18282	802	147	up	up	ADP
iiclr-18282	802	148	domestic	domestic	ADJ
iiclr-18282	802	149	sovereignty	sovereignty	NOUN
iiclr-18282	802	150	if	if	SCONJ
iiclr-18282	802	151	the	the	DET
iiclr-18282	802	152	united	united	PROPN
iiclr-18282	802	153	states	states	PROPN
iiclr-18282	802	154	flexes	flex	VERB
iiclr-18282	802	155	its	its	PRON
iiclr-18282	802	156	muscle.299	muscle.299	NOUN
iiclr-18282	802	157	these	these	PRON
iiclr-18282	802	158	are	be	AUX
iiclr-18282	802	159	the	the	DET
iiclr-18282	802	160	locations	location	NOUN
iiclr-18282	802	161	where	where	SCONJ
iiclr-18282	802	162	fatca	fatca	NOUN
iiclr-18282	802	163	can	can	AUX
iiclr-18282	802	164	not	not	PART
iiclr-18282	802	165	reach	reach	VERB
iiclr-18282	802	166	,	,	PUNCT
iiclr-18282	802	167	and	and	CCONJ
iiclr-18282	802	168	where	where	SCONJ
iiclr-18282	802	169	the	the	DET
iiclr-18282	802	170	money	money	NOUN
iiclr-18282	802	171	will	will	AUX
iiclr-18282	802	172	find	find	VERB
iiclr-18282	802	173	its	its	PRON
iiclr-18282	802	174	way	way	NOUN
iiclr-18282	802	175	.	.	PUNCT
iiclr-18282	803	1	the	the	DET
iiclr-18282	803	2	implications	implication	NOUN
iiclr-18282	803	3	of	of	ADP
iiclr-18282	803	4	this	this	DET
iiclr-18282	803	5	shift	shift	NOUN
iiclr-18282	803	6	are	be	AUX
iiclr-18282	803	7	troubling	troubling	ADJ
iiclr-18282	803	8	.	.	PUNCT
iiclr-18282	804	1	the	the	DET
iiclr-18282	804	2	countries	country	NOUN
iiclr-18282	804	3	in	in	ADP
iiclr-18282	804	4	the	the	DET
iiclr-18282	804	5	world	world	NOUN
iiclr-18282	804	6	that	that	PRON
iiclr-18282	804	7	do	do	AUX
iiclr-18282	804	8	not	not	PART
iiclr-18282	804	9	routinely	routinely	ADV
iiclr-18282	804	10	do	do	VERB
iiclr-18282	804	11	business	business	NOUN
iiclr-18282	804	12	with	with	ADP
iiclr-18282	804	13	the	the	DET
iiclr-18282	804	14	united	united	PROPN
iiclr-18282	804	15	states	states	PROPN
iiclr-18282	804	16	or	or	CCONJ
iiclr-18282	804	17	do	do	AUX
iiclr-18282	804	18	not	not	PART
iiclr-18282	804	19	care	care	VERB
iiclr-18282	804	20	about	about	ADP
iiclr-18282	804	21	its	its	PRON
iiclr-18282	804	22	influence	influence	NOUN
iiclr-18282	804	23	are	be	AUX
iiclr-18282	804	24	those	those	PRON
iiclr-18282	804	25	which	which	PRON
iiclr-18282	804	26	are	be	AUX
iiclr-18282	804	27	often	often	ADV
iiclr-18282	804	28	the	the	DET
iiclr-18282	804	29	most	most	ADV
iiclr-18282	804	30	dangerous	dangerous	ADJ
iiclr-18282	804	31	countries	country	NOUN
iiclr-18282	804	32	.	.	PUNCT
iiclr-18282	805	1	the	the	DET
iiclr-18282	805	2	problem	problem	NOUN
iiclr-18282	805	3	with	with	ADP
iiclr-18282	805	4	trying	try	VERB
iiclr-18282	805	5	to	to	PART
iiclr-18282	805	6	avoid	avoid	VERB
iiclr-18282	805	7	the	the	DET
iiclr-18282	805	8	watching	watch	VERB
iiclr-18282	805	9	eye	eye	NOUN
iiclr-18282	805	10	of	of	ADP
iiclr-18282	805	11	the	the	DET
iiclr-18282	805	12	us	us	PROPN
iiclr-18282	805	13	government	government	NOUN
iiclr-18282	805	14	for	for	ADP
iiclr-18282	805	15	tax	tax	NOUN
iiclr-18282	805	16	purposes	purpose	NOUN
iiclr-18282	805	17	is	be	AUX
iiclr-18282	805	18	that	that	SCONJ
iiclr-18282	805	19	it	it	PRON
iiclr-18282	805	20	pushes	push	VERB
iiclr-18282	805	21	tax	tax	NOUN
iiclr-18282	805	22	evasion	evasion	NOUN
iiclr-18282	805	23	to	to	ADP
iiclr-18282	805	24	the	the	DET
iiclr-18282	805	25	same	same	ADJ
iiclr-18282	805	26	places	place	NOUN
iiclr-18282	805	27	that	that	PRON
iiclr-18282	805	28	terrorists	terrorist	NOUN
iiclr-18282	805	29	,	,	PUNCT
iiclr-18282	805	30	drug	drug	NOUN
iiclr-18282	805	31	cartels	cartel	NOUN
iiclr-18282	805	32	,	,	PUNCT
iiclr-18282	805	33	and	and	CCONJ
iiclr-18282	805	34	other	other	ADJ
iiclr-18282	805	35	black	black	ADJ
iiclr-18282	805	36	market	market	NOUN
iiclr-18282	805	37	individuals	individual	NOUN
iiclr-18282	805	38	also	also	ADV
iiclr-18282	805	39	must	must	AUX
iiclr-18282	805	40	go	go	VERB
iiclr-18282	805	41	.	.	PUNCT
iiclr-18282	806	1	taxpayers	taxpayer	NOUN
iiclr-18282	806	2	;	;	PUNCT
iiclr-18282	806	3	offshore	offshore	ADJ
iiclr-18282	806	4	voluntary	voluntary	ADJ
iiclr-18282	806	5	disclosure	disclosure	NOUN
iiclr-18282	806	6	program	program	NOUN
iiclr-18282	806	7	reopens	reopen	VERB
iiclr-18282	806	8	,	,	PUNCT
iiclr-18282	806	9	supra	supra	ADJ
iiclr-18282	806	10	note	note	NOUN
iiclr-18282	806	11	286	286	NUM
iiclr-18282	806	12	.	.	PUNCT
iiclr-18282	806	13	293	293	NUM
iiclr-18282	806	14	.	.	PUNCT
iiclr-18282	807	1	sandmo	sandmo	PROPN
iiclr-18282	807	2	,	,	PUNCT
iiclr-18282	807	3	supra	supra	PROPN
iiclr-18282	807	4	note	note	NOUN
iiclr-18282	807	5	279	279	NUM
iiclr-18282	807	6	.	.	PUNCT
iiclr-18282	808	1	294	294	NUM
iiclr-18282	808	2	.	.	PUNCT
iiclr-18282	809	1	as	as	SCONJ
iiclr-18282	809	2	discussed	discuss	VERB
iiclr-18282	809	3	in	in	ADP
iiclr-18282	809	4	part	part	PROPN
iiclr-18282	809	5	iii	iii	NOUN
iiclr-18282	809	6	,	,	PUNCT
iiclr-18282	809	7	fatca	fatca	ADJ
iiclr-18282	809	8	only	only	ADV
iiclr-18282	809	9	applies	apply	VERB
iiclr-18282	809	10	to	to	ADP
iiclr-18282	809	11	companies	company	NOUN
iiclr-18282	809	12	that	that	PRON
iiclr-18282	809	13	do	do	VERB
iiclr-18282	809	14	business	business	NOUN
iiclr-18282	809	15	within	within	ADP
iiclr-18282	809	16	the	the	DET
iiclr-18282	809	17	united	united	PROPN
iiclr-18282	809	18	states	states	PROPN
iiclr-18282	809	19	.	.	PUNCT
iiclr-18282	810	1	295	295	NUM
iiclr-18282	810	2	.	.	PUNCT
iiclr-18282	811	1	us	us	PROPN
iiclr-18282	811	2	senate	senate	PROPN
iiclr-18282	811	3	subcomm	subcomm	PROPN
iiclr-18282	811	4	.	.	PUNCT
iiclr-18282	812	1	on	on	ADP
iiclr-18282	812	2	investigations	investigation	NOUN
iiclr-18282	812	3	,	,	PUNCT
iiclr-18282	812	4	comm	comm	NOUN
iiclr-18282	812	5	.	.	PUNCT
iiclr-18282	813	1	on	on	ADP
iiclr-18282	813	2	homeland	homeland	PROPN
iiclr-18282	813	3	sec	sec	PROPN
iiclr-18282	813	4	.	.	PROPN
iiclr-18282	814	1	and	and	CCONJ
iiclr-18282	814	2	gov’t	gov’t	NUM
iiclr-18282	814	3	aff	aff	PROPN
iiclr-18282	814	4	.	.	PROPN
iiclr-18282	814	5	,	,	PUNCT
iiclr-18282	814	6	supra	supra	PROPN
iiclr-18282	814	7	note	note	VERB
iiclr-18282	814	8	122	122	NUM
iiclr-18282	814	9	.	.	PUNCT
iiclr-18282	814	10	296	296	NUM
iiclr-18282	814	11	.	.	PUNCT
iiclr-18282	815	1	levin	levin	PROPN
iiclr-18282	815	2	,	,	PUNCT
iiclr-18282	815	3	supra	supra	PROPN
iiclr-18282	815	4	note	note	PROPN
iiclr-18282	815	5	19	19	NUM
iiclr-18282	815	6	.	.	NOUN
iiclr-18282	815	7	297	297	NUM
iiclr-18282	815	8	.	.	PUNCT
iiclr-18282	816	1	26	26	NUM
iiclr-18282	816	2	u.s.c	u.s.c	NOUN
iiclr-18282	816	3	.	.	PUNCT
iiclr-18282	817	1	§	§	PROPN
iiclr-18282	817	2	1471	1471	NUM
iiclr-18282	817	3	(	(	PUNCT
iiclr-18282	817	4	2010	2010	NUM
iiclr-18282	817	5	)	)	PUNCT
iiclr-18282	817	6	.	.	PUNCT
iiclr-18282	818	1	298	298	NUM
iiclr-18282	818	2	.	.	NOUN
iiclr-18282	818	3	26	26	NUM
iiclr-18282	818	4	c.f.r	c.f.r	NOUN
iiclr-18282	818	5	.	.	PUNCT
iiclr-18282	819	1	§	§	PROPN
iiclr-18282	819	2	§	§	PROPN
iiclr-18282	819	3	1.14711.1474	1.14711.1474	NOUN
iiclr-18282	819	4	.	.	PUNCT
iiclr-18282	820	1	299	299	NUM
iiclr-18282	820	2	.	.	PUNCT
iiclr-18282	821	1	this	this	PRON
iiclr-18282	821	2	includes	include	VERB
iiclr-18282	821	3	countries	country	NOUN
iiclr-18282	821	4	in	in	ADP
iiclr-18282	821	5	africa	africa	PROPN
iiclr-18282	821	6	and	and	CCONJ
iiclr-18282	821	7	the	the	DET
iiclr-18282	821	8	middle	middle	PROPN
iiclr-18282	821	9	east	east	PROPN
iiclr-18282	821	10	where	where	SCONJ
iiclr-18282	821	11	the	the	DET
iiclr-18282	821	12	united	united	PROPN
iiclr-18282	821	13	states	states	PROPN
iiclr-18282	821	14	does	do	AUX
iiclr-18282	821	15	not	not	PART
iiclr-18282	821	16	carry	carry	VERB
iiclr-18282	821	17	as	as	ADV
iiclr-18282	821	18	much	much	ADJ
iiclr-18282	821	19	weight	weight	NOUN
iiclr-18282	821	20	.	.	PUNCT
iiclr-18282	822	1	762	762	NUM
iiclr-18282	822	2	ind	ind	NOUN
iiclr-18282	822	3	.	.	PUNCT
iiclr-18282	823	1	int’l	int’l	NUM
iiclr-18282	823	2	&	&	CCONJ
iiclr-18282	823	3	comp	comp	PROPN
iiclr-18282	823	4	.	.	PUNCT
iiclr-18282	824	1	l.	l.	PROPN
iiclr-18282	824	2	rev	rev	PROPN
iiclr-18282	824	3	.	.	PUNCT
iiclr-18282	825	1	[	[	X
iiclr-18282	825	2	vol	vol	NOUN
iiclr-18282	825	3	.	.	PUNCT
iiclr-18282	826	1	24:3	24:3	NUM
iiclr-18282	826	2	perhaps	perhaps	ADV
iiclr-18282	826	3	the	the	DET
iiclr-18282	826	4	most	most	ADV
iiclr-18282	826	5	concerning	concern	VERB
iiclr-18282	826	6	country	country	NOUN
iiclr-18282	826	7	that	that	SCONJ
iiclr-18282	826	8	this	this	DET
iiclr-18282	826	9	market	market	NOUN
iiclr-18282	826	10	could	could	AUX
iiclr-18282	826	11	move	move	VERB
iiclr-18282	826	12	to	to	ADP
iiclr-18282	826	13	is	be	AUX
iiclr-18282	826	14	china	china	PROPN
iiclr-18282	826	15	.	.	PUNCT
iiclr-18282	827	1	as	as	ADP
iiclr-18282	827	2	of	of	ADP
iiclr-18282	827	3	october	october	PROPN
iiclr-18282	827	4	2012	2012	NUM
iiclr-18282	827	5	,	,	PUNCT
iiclr-18282	827	6	china	china	PROPN
iiclr-18282	827	7	owned	own	VERB
iiclr-18282	827	8	$	$	SYM
iiclr-18282	827	9	1.2	1.2	NUM
iiclr-18282	827	10	trillion	trillion	NUM
iiclr-18282	827	11	in	in	ADP
iiclr-18282	827	12	us	us	PROPN
iiclr-18282	827	13	treasury	treasury	NOUN
iiclr-18282	827	14	bonds	bond	NOUN
iiclr-18282	827	15	,	,	PUNCT
iiclr-18282	827	16	or	or	CCONJ
iiclr-18282	827	17	10	10	NUM
iiclr-18282	827	18	percent	percent	NOUN
iiclr-18282	827	19	of	of	ADP
iiclr-18282	827	20	the	the	DET
iiclr-18282	827	21	us	us	PROPN
iiclr-18282	827	22	national	national	PROPN
iiclr-18282	827	23	debt,300	debt,300	INTJ
iiclr-18282	827	24	and	and	CCONJ
iiclr-18282	827	25	has	have	AUX
iiclr-18282	827	26	become	become	VERB
iiclr-18282	827	27	a	a	DET
iiclr-18282	827	28	very	very	ADV
iiclr-18282	827	29	important	important	ADJ
iiclr-18282	827	30	trading	trading	NOUN
iiclr-18282	827	31	partner.301	partner.301	NOUN
iiclr-18282	827	32	if	if	SCONJ
iiclr-18282	827	33	china	china	PROPN
iiclr-18282	827	34	wanted	want	VERB
iiclr-18282	827	35	to	to	PART
iiclr-18282	827	36	use	use	VERB
iiclr-18282	827	37	its	its	PRON
iiclr-18282	827	38	political	political	ADJ
iiclr-18282	827	39	sway	sway	NOUN
iiclr-18282	827	40	to	to	PART
iiclr-18282	827	41	take	take	VERB
iiclr-18282	827	42	advantage	advantage	NOUN
iiclr-18282	827	43	of	of	ADP
iiclr-18282	827	44	creating	create	VERB
iiclr-18282	827	45	a	a	DET
iiclr-18282	827	46	market	market	NOUN
iiclr-18282	827	47	for	for	ADP
iiclr-18282	827	48	international	international	ADJ
iiclr-18282	827	49	tax	tax	NOUN
iiclr-18282	827	50	avoiders	avoider	NOUN
iiclr-18282	827	51	,	,	PUNCT
iiclr-18282	827	52	it	it	PRON
iiclr-18282	827	53	is	be	AUX
iiclr-18282	827	54	unlikely	unlikely	ADJ
iiclr-18282	827	55	that	that	SCONJ
iiclr-18282	827	56	anyone	anyone	PRON
iiclr-18282	827	57	would	would	AUX
iiclr-18282	827	58	be	be	AUX
iiclr-18282	827	59	able	able	ADJ
iiclr-18282	827	60	to	to	PART
iiclr-18282	827	61	stop	stop	VERB
iiclr-18282	827	62	it	it	PRON
iiclr-18282	827	63	.	.	PUNCT
iiclr-18282	828	1	because	because	SCONJ
iiclr-18282	828	2	the	the	DET
iiclr-18282	828	3	tax	tax	NOUN
iiclr-18282	828	4	avoiders	avoider	NOUN
iiclr-18282	828	5	left	leave	VERB
iiclr-18282	828	6	in	in	ADP
iiclr-18282	828	7	the	the	DET
iiclr-18282	828	8	offshore	offshore	ADJ
iiclr-18282	828	9	arena	arena	NOUN
iiclr-18282	828	10	are	be	AUX
iiclr-18282	828	11	there	there	ADV
iiclr-18282	828	12	for	for	ADP
iiclr-18282	828	13	their	their	PRON
iiclr-18282	828	14	own	own	ADJ
iiclr-18282	828	15	financial	financial	ADJ
iiclr-18282	828	16	reasons	reason	NOUN
iiclr-18282	828	17	,	,	PUNCT
iiclr-18282	828	18	it	it	PRON
iiclr-18282	828	19	is	be	AUX
iiclr-18282	828	20	unlikely	unlikely	ADJ
iiclr-18282	828	21	that	that	SCONJ
iiclr-18282	828	22	fatca	fatca	NOUN
iiclr-18282	828	23	will	will	AUX
iiclr-18282	828	24	force	force	VERB
iiclr-18282	828	25	compliance	compliance	NOUN
iiclr-18282	828	26	.	.	PUNCT
iiclr-18282	829	1	so	so	ADV
iiclr-18282	829	2	while	while	SCONJ
iiclr-18282	829	3	fatca	fatca	NOUN
iiclr-18282	829	4	is	be	AUX
iiclr-18282	829	5	recognized	recognize	VERB
iiclr-18282	829	6	by	by	ADP
iiclr-18282	829	7	some	some	PRON
iiclr-18282	829	8	as	as	ADP
iiclr-18282	829	9	a	a	DET
iiclr-18282	829	10	success,302	success,302	NOUN
iiclr-18282	829	11	that	that	DET
iiclr-18282	829	12	success	success	NOUN
iiclr-18282	829	13	is	be	AUX
iiclr-18282	829	14	only	only	ADV
iiclr-18282	829	15	short	short	ADJ
iiclr-18282	829	16	-	-	PUNCT
iiclr-18282	829	17	term	term	NOUN
iiclr-18282	829	18	,	,	PUNCT
iiclr-18282	829	19	as	as	ADP
iiclr-18282	829	20	a	a	DET
iiclr-18282	829	21	result	result	NOUN
iiclr-18282	829	22	of	of	ADP
iiclr-18282	829	23	capturing	capture	VERB
iiclr-18282	829	24	the	the	DET
iiclr-18282	829	25	funds	fund	NOUN
iiclr-18282	829	26	of	of	ADP
iiclr-18282	829	27	the	the	DET
iiclr-18282	829	28	non	non	ADJ
iiclr-18282	829	29	-	-	ADJ
iiclr-18282	829	30	ardent	ardent	ADJ
iiclr-18282	829	31	avoiders	avoider	NOUN
iiclr-18282	829	32	.	.	PUNCT
iiclr-18282	830	1	when	when	SCONJ
iiclr-18282	830	2	taken	take	VERB
iiclr-18282	830	3	to	to	ADP
iiclr-18282	830	4	its	its	PRON
iiclr-18282	830	5	logical	logical	ADJ
iiclr-18282	830	6	end	end	NOUN
iiclr-18282	830	7	,	,	PUNCT
iiclr-18282	830	8	fatca	fatca	NOUN
iiclr-18282	830	9	will	will	AUX
iiclr-18282	830	10	push	push	VERB
iiclr-18282	830	11	funds	fund	NOUN
iiclr-18282	830	12	into	into	ADP
iiclr-18282	830	13	the	the	DET
iiclr-18282	830	14	hands	hand	NOUN
iiclr-18282	830	15	of	of	ADP
iiclr-18282	830	16	dangerous	dangerous	ADJ
iiclr-18282	830	17	people	people	NOUN
iiclr-18282	830	18	and	and	CCONJ
iiclr-18282	830	19	unreliable	unreliable	ADJ
iiclr-18282	830	20	institutions	institution	NOUN
iiclr-18282	830	21	in	in	ADP
iiclr-18282	830	22	dangerous	dangerous	ADJ
iiclr-18282	830	23	countries.303	countries.303	PROPN
iiclr-18282	830	24	b.	b.	PROPN
iiclr-18282	830	25	what	what	PRON
iiclr-18282	830	26	should	should	AUX
iiclr-18282	830	27	be	be	AUX
iiclr-18282	830	28	done	do	VERB
iiclr-18282	830	29	?	?	PUNCT
iiclr-18282	831	1	while	while	SCONJ
iiclr-18282	831	2	the	the	DET
iiclr-18282	831	3	philosophical	philosophical	ADJ
iiclr-18282	831	4	discussion	discussion	NOUN
iiclr-18282	831	5	over	over	ADP
iiclr-18282	831	6	which	which	PRON
iiclr-18282	831	7	motivational	motivational	ADJ
iiclr-18282	831	8	tool	tool	NOUN
iiclr-18282	831	9	works	work	VERB
iiclr-18282	831	10	better	well	ADV
iiclr-18282	831	11	—	—	PUNCT
iiclr-18282	831	12	the	the	DET
iiclr-18282	831	13	stick	stick	NOUN
iiclr-18282	831	14	or	or	CCONJ
iiclr-18282	831	15	the	the	DET
iiclr-18282	831	16	carrot	carrot	NOUN
iiclr-18282	831	17	—	—	PUNCT
iiclr-18282	831	18	has	have	AUX
iiclr-18282	831	19	been	be	AUX
iiclr-18282	831	20	a	a	DET
iiclr-18282	831	21	well	well	ADV
iiclr-18282	831	22	-	-	PUNCT
iiclr-18282	831	23	documented	document	VERB
iiclr-18282	831	24	contest,304	contest,304	PROPN
iiclr-18282	831	25	the	the	DET
iiclr-18282	831	26	determination	determination	NOUN
iiclr-18282	831	27	is	be	AUX
iiclr-18282	831	28	predominantly	predominantly	ADV
iiclr-18282	831	29	dependent	dependent	ADJ
iiclr-18282	831	30	on	on	ADP
iiclr-18282	831	31	the	the	DET
iiclr-18282	831	32	facts	fact	NOUN
iiclr-18282	831	33	of	of	ADP
iiclr-18282	831	34	a	a	DET
iiclr-18282	831	35	given	give	VERB
iiclr-18282	831	36	scenario	scenario	NOUN
iiclr-18282	831	37	.	.	PUNCT
iiclr-18282	832	1	due	due	ADP
iiclr-18282	832	2	to	to	ADP
iiclr-18282	832	3	the	the	DET
iiclr-18282	832	4	surrounding	surround	VERB
iiclr-18282	832	5	facts	fact	NOUN
iiclr-18282	832	6	or	or	CCONJ
iiclr-18282	832	7	background	background	NOUN
iiclr-18282	832	8	information	information	NOUN
iiclr-18282	832	9	,	,	PUNCT
iiclr-18282	832	10	some	some	DET
iiclr-18282	832	11	situations	situation	NOUN
iiclr-18282	832	12	call	call	VERB
iiclr-18282	832	13	for	for	ADP
iiclr-18282	832	14	more	more	ADJ
iiclr-18282	832	15	stick	stick	NOUN
iiclr-18282	832	16	than	than	ADP
iiclr-18282	832	17	carrot	carrot	NOUN
iiclr-18282	832	18	or	or	CCONJ
iiclr-18282	832	19	vice	vice	NOUN
iiclr-18282	832	20	versa	versa	ADV
iiclr-18282	832	21	.	.	PUNCT
iiclr-18282	833	1	the	the	DET
iiclr-18282	833	2	background	background	NOUN
iiclr-18282	833	3	information	information	NOUN
iiclr-18282	833	4	of	of	ADP
iiclr-18282	833	5	the	the	DET
iiclr-18282	833	6	person	person	NOUN
iiclr-18282	833	7	involved	involve	VERB
iiclr-18282	833	8	sets	set	VERB
iiclr-18282	833	9	the	the	DET
iiclr-18282	833	10	scene	scene	NOUN
iiclr-18282	833	11	for	for	ADP
iiclr-18282	833	12	how	how	SCONJ
iiclr-18282	833	13	they	they	PRON
iiclr-18282	833	14	can	can	AUX
iiclr-18282	833	15	be	be	AUX
iiclr-18282	833	16	expected	expect	VERB
iiclr-18282	833	17	to	to	PART
iiclr-18282	833	18	perceive	perceive	VERB
iiclr-18282	833	19	and	and	CCONJ
iiclr-18282	833	20	react	react	VERB
iiclr-18282	833	21	to	to	ADP
iiclr-18282	833	22	the	the	DET
iiclr-18282	833	23	motivation	motivation	NOUN
iiclr-18282	833	24	.	.	PUNCT
iiclr-18282	834	1	by	by	ADP
iiclr-18282	834	2	examining	examine	VERB
iiclr-18282	834	3	the	the	DET
iiclr-18282	834	4	facts	fact	NOUN
iiclr-18282	834	5	of	of	ADP
iiclr-18282	834	6	a	a	DET
iiclr-18282	834	7	given	give	VERB
iiclr-18282	834	8	situation	situation	NOUN
iiclr-18282	834	9	,	,	PUNCT
iiclr-18282	834	10	the	the	DET
iiclr-18282	834	11	motivator	motivator	NOUN
iiclr-18282	834	12	must	must	AUX
iiclr-18282	834	13	then	then	ADV
iiclr-18282	834	14	decide	decide	VERB
iiclr-18282	834	15	which	which	PRON
iiclr-18282	834	16	of	of	ADP
iiclr-18282	834	17	the	the	DET
iiclr-18282	834	18	very	very	ADV
iiclr-18282	834	19	different	different	ADJ
iiclr-18282	834	20	techniques	technique	NOUN
iiclr-18282	834	21	he	he	PRON
iiclr-18282	834	22	should	should	AUX
iiclr-18282	834	23	use	use	VERB
iiclr-18282	834	24	to	to	PART
iiclr-18282	834	25	achieve	achieve	VERB
iiclr-18282	834	26	his	his	PRON
iiclr-18282	834	27	goals	goal	NOUN
iiclr-18282	834	28	.	.	PUNCT
iiclr-18282	835	1	the	the	DET
iiclr-18282	835	2	principal	principal	ADJ
iiclr-18282	835	3	benefit	benefit	NOUN
iiclr-18282	835	4	of	of	ADP
iiclr-18282	835	5	using	use	VERB
iiclr-18282	835	6	a	a	DET
iiclr-18282	835	7	stick	stick	NOUN
iiclr-18282	835	8	to	to	PART
iiclr-18282	835	9	motivate	motivate	VERB
iiclr-18282	835	10	an	an	DET
iiclr-18282	835	11	individual	individual	NOUN
iiclr-18282	835	12	is	be	AUX
iiclr-18282	835	13	deterrence.305	deterrence.305	ADJ
iiclr-18282	835	14	by	by	ADP
iiclr-18282	835	15	imposing	impose	VERB
iiclr-18282	835	16	strict	strict	ADJ
iiclr-18282	835	17	and	and	CCONJ
iiclr-18282	835	18	daunting	daunt	VERB
iiclr-18282	835	19	penalties	penalty	NOUN
iiclr-18282	835	20	,	,	PUNCT
iiclr-18282	835	21	and	and	CCONJ
iiclr-18282	835	22	using	use	VERB
iiclr-18282	835	23	those	those	DET
iiclr-18282	835	24	penalties	penalty	NOUN
iiclr-18282	835	25	to	to	PART
iiclr-18282	835	26	threaten	threaten	VERB
iiclr-18282	835	27	individuals	individual	NOUN
iiclr-18282	835	28	into	into	ADP
iiclr-18282	835	29	action	action	NOUN
iiclr-18282	835	30	,	,	PUNCT
iiclr-18282	835	31	they	they	PRON
iiclr-18282	835	32	are	be	AUX
iiclr-18282	835	33	motivated	motivate	VERB
iiclr-18282	835	34	not	not	PART
iiclr-18282	835	35	to	to	PART
iiclr-18282	835	36	be	be	AUX
iiclr-18282	835	37	300	300	NUM
iiclr-18282	835	38	.	.	PUNCT
iiclr-18282	836	1	china	china	PROPN
iiclr-18282	836	2	’s	’s	PART
iiclr-18282	836	3	holdings	holding	NOUN
iiclr-18282	836	4	of	of	ADP
iiclr-18282	836	5	u.s	u.s	PROPN
iiclr-18282	836	6	.	.	PROPN
iiclr-18282	836	7	debt	debt	PROPN
iiclr-18282	836	8	,	,	PUNCT
iiclr-18282	836	9	washington	washington	PROPN
iiclr-18282	836	10	post	post	PROPN
iiclr-18282	836	11	(	(	PUNCT
iiclr-18282	836	12	oct	oct	PROPN
iiclr-18282	836	13	.	.	PROPN
iiclr-18282	836	14	16	16	NUM
iiclr-18282	836	15	,	,	PUNCT
iiclr-18282	836	16	2012	2012	NUM
iiclr-18282	836	17	)	)	PUNCT
iiclr-18282	836	18	,	,	PUNCT
iiclr-18282	836	19	http://www.washingtonpost.com/business/economy/chinas-holdings-of-usdebt/2012/10/16/075f71c0-17ee-11e2-9855-71f2b202721b_graphic.html	http://www.washingtonpost.com/business/economy/chinas-holdings-of-usdebt/2012/10/16/075f71c0-17ee-11e2-9855-71f2b202721b_graphic.html	PROPN
iiclr-18282	836	20	,	,	PUNCT
iiclr-18282	836	21	archived	archive	VERB
iiclr-18282	836	22	at	at	ADP
iiclr-18282	836	23	http://perma.cc/f92-aexl	http://perma.cc/f92-aexl	PROPN
iiclr-18282	836	24	.	.	PROPN
iiclr-18282	836	25	301	301	NUM
iiclr-18282	836	26	.	.	PUNCT
iiclr-18282	837	1	dan	dan	PROPN
iiclr-18282	837	2	ikenson	ikenson	PROPN
iiclr-18282	837	3	,	,	PUNCT
iiclr-18282	837	4	soured	soured	ADJ
iiclr-18282	837	5	u.s.-china	u.s.-china	PROPN
iiclr-18282	837	6	relationship	relationship	PROPN
iiclr-18282	837	7	approaches	approach	VERB
iiclr-18282	837	8	inflection	inflection	NOUN
iiclr-18282	837	9	point	point	NOUN
iiclr-18282	837	10	,	,	PUNCT
iiclr-18282	837	11	forbes	forbes	PROPN
iiclr-18282	837	12	(	(	PUNCT
iiclr-18282	837	13	jan	jan	PROPN
iiclr-18282	837	14	.	.	PROPN
iiclr-18282	837	15	1	1	NUM
iiclr-18282	837	16	,	,	PUNCT
iiclr-18282	837	17	2013	2013	NUM
iiclr-18282	837	18	)	)	PUNCT
iiclr-18282	837	19	,	,	PUNCT
iiclr-18282	837	20	http://www.forbes.com/sites/danikenson/2013/01/29/reading-the-tea-leaveson-u-s-china-economic-relations/	http://www.forbes.com/sites/danikenson/2013/01/29/reading-the-tea-leaveson-u-s-china-economic-relations/	PROPN
iiclr-18282	837	21	,	,	PUNCT
iiclr-18282	837	22	archived	archive	VERB
iiclr-18282	837	23	at	at	ADP
iiclr-18282	837	24	http://perma.cc/v8b-yend	http://perma.cc/v8b-yend	NOUN
iiclr-18282	837	25	.	.	PROPN
iiclr-18282	837	26	302	302	NUM
iiclr-18282	837	27	.	.	PUNCT
iiclr-18282	838	1	robert	robert	PROPN
iiclr-18282	838	2	wood	wood	PROPN
iiclr-18282	838	3	,	,	PUNCT
iiclr-18282	838	4	fatca	fatca	ADJ
iiclr-18282	838	5	fuels	fuel	NOUN
iiclr-18282	838	6	irs	irs	PROPN
iiclr-18282	838	7	amnesty	amnesty	NOUN
iiclr-18282	838	8	,	,	PUNCT
iiclr-18282	838	9	but	but	CCONJ
iiclr-18282	838	10	advocate	advocate	NOUN
iiclr-18282	838	11	calls	call	VERB
iiclr-18282	838	12	it	it	PRON
iiclr-18282	838	13	harsh	harsh	ADJ
iiclr-18282	838	14	,	,	PUNCT
iiclr-18282	838	15	forbes	forbes	X
iiclr-18282	838	16	(	(	PUNCT
iiclr-18282	838	17	feb	feb	PROPN
iiclr-18282	838	18	.	.	PROPN
iiclr-18282	838	19	2	2	NUM
iiclr-18282	838	20	,	,	PUNCT
iiclr-18282	838	21	2014	2014	NUM
iiclr-18282	838	22	)	)	PUNCT
iiclr-18282	838	23	,	,	PUNCT
iiclr-18282	838	24	http://www.forbes.com/sites/robertwood/2014/02/02/fatca-fuels-irs-amnestybut-advocate-calls-it-harsh/	http://www.forbes.com/sites/robertwood/2014/02/02/fatca-fuels-irs-amnestybut-advocate-calls-it-harsh/	PROPN
iiclr-18282	838	25	,	,	PUNCT
iiclr-18282	838	26	archived	archive	VERB
iiclr-18282	838	27	at	at	ADP
iiclr-18282	838	28	http://perma.cc/dms2-gf2d	http://perma.cc/dms2-gf2d	NOUN
iiclr-18282	838	29	.	.	PUNCT
iiclr-18282	838	30	303	303	NUM
iiclr-18282	838	31	.	.	PUNCT
iiclr-18282	839	1	bashar	bashar	PROPN
iiclr-18282	839	2	malkawi	malkawi	PROPN
iiclr-18282	839	3	,	,	PUNCT
iiclr-18282	839	4	bank	bank	NOUN
iiclr-18282	839	5	secrecy	secrecy	NOUN
iiclr-18282	839	6	in	in	ADP
iiclr-18282	839	7	arab	arab	ADJ
iiclr-18282	839	8	countries	country	NOUN
iiclr-18282	839	9	:	:	PUNCT
iiclr-18282	839	10	a	a	DET
iiclr-18282	839	11	comparative	comparative	ADJ
iiclr-18282	839	12	study	study	NOUN
iiclr-18282	839	13	,	,	PUNCT
iiclr-18282	839	14	123	123	NUM
iiclr-18282	839	15	banking	banking	NOUN
iiclr-18282	839	16	l.j	l.j	PROPN
iiclr-18282	839	17	.	.	PROPN
iiclr-18282	839	18	894	894	NUM
iiclr-18282	839	19	,	,	PUNCT
iiclr-18282	839	20	894	894	NUM
iiclr-18282	839	21	(	(	PUNCT
iiclr-18282	839	22	2006	2006	NUM
iiclr-18282	839	23	)	)	PUNCT
iiclr-18282	839	24	;	;	PUNCT
iiclr-18282	839	25	bruce	bruce	PROPN
iiclr-18282	839	26	zagaris	zagaris	PROPN
iiclr-18282	839	27	,	,	PUNCT
iiclr-18282	839	28	international	international	ADJ
iiclr-18282	839	29	enforcement	enforcement	NOUN
iiclr-18282	839	30	law	law	NOUN
iiclr-18282	839	31	trends	trend	NOUN
iiclr-18282	839	32	for	for	ADP
iiclr-18282	839	33	2010	2010	NUM
iiclr-18282	839	34	and	and	CCONJ
iiclr-18282	839	35	beyond	beyond	ADP
iiclr-18282	839	36	:	:	PUNCT
iiclr-18282	839	37	can	can	AUX
iiclr-18282	839	38	the	the	DET
iiclr-18282	839	39	cops	cop	NOUN
iiclr-18282	839	40	keep	keep	VERB
iiclr-18282	839	41	up	up	ADP
iiclr-18282	839	42	with	with	ADP
iiclr-18282	839	43	the	the	DET
iiclr-18282	839	44	criminals	criminal	NOUN
iiclr-18282	839	45	?	?	PUNCT
iiclr-18282	840	1	,	,	PUNCT
iiclr-18282	840	2	34	34	NUM
iiclr-18282	840	3	suffolk	suffolk	PROPN
iiclr-18282	840	4	transnat’l	transnat’l	NOUN
iiclr-18282	840	5	l.	l.	PROPN
iiclr-18282	840	6	rev	rev	PROPN
iiclr-18282	840	7	.	.	PROPN
iiclr-18282	840	8	1	1	NUM
iiclr-18282	840	9	(	(	PUNCT
iiclr-18282	840	10	2011	2011	NUM
iiclr-18282	840	11	)	)	PUNCT
iiclr-18282	840	12	;	;	PUNCT
iiclr-18282	840	13	daryl	daryl	PROPN
iiclr-18282	840	14	shetterly	shetterly	NOUN
iiclr-18282	840	15	,	,	PUNCT
iiclr-18282	840	16	starving	starve	VERB
iiclr-18282	840	17	the	the	DET
iiclr-18282	840	18	terrorists	terrorist	NOUN
iiclr-18282	840	19	of	of	ADP
iiclr-18282	840	20	funding	funding	NOUN
iiclr-18282	840	21	:	:	PUNCT
iiclr-18282	840	22	how	how	SCONJ
iiclr-18282	840	23	the	the	DET
iiclr-18282	840	24	united	united	PROPN
iiclr-18282	840	25	states	states	PROPN
iiclr-18282	840	26	treasury	treasury	PROPN
iiclr-18282	840	27	is	be	AUX
iiclr-18282	840	28	fighting	fight	VERB
iiclr-18282	840	29	the	the	DET
iiclr-18282	840	30	war	war	NOUN
iiclr-18282	840	31	on	on	ADP
iiclr-18282	840	32	terror	terror	NOUN
iiclr-18282	840	33	,	,	PUNCT
iiclr-18282	840	34	18	18	NUM
iiclr-18282	840	35	regent	regent	NOUN
iiclr-18282	840	36	u.	u.	PROPN
iiclr-18282	840	37	l.	l.	PROPN
iiclr-18282	840	38	rev	rev	PROPN
iiclr-18282	840	39	.	.	PROPN
iiclr-18282	840	40	327	327	NUM
iiclr-18282	840	41	,	,	PUNCT
iiclr-18282	840	42	328	328	NUM
iiclr-18282	840	43	-	-	SYM
iiclr-18282	840	44	29	29	NUM
iiclr-18282	840	45	(	(	PUNCT
iiclr-18282	840	46	2006	2006	NUM
iiclr-18282	840	47	)	)	PUNCT
iiclr-18282	840	48	.	.	PUNCT
iiclr-18282	841	1	304	304	NUM
iiclr-18282	841	2	.	.	PUNCT
iiclr-18282	841	3	see	see	VERB
iiclr-18282	841	4	generally	generally	ADV
iiclr-18282	841	5	andy	andy	PROPN
iiclr-18282	841	6	henion	henion	PROPN
iiclr-18282	841	7	&	&	CCONJ
iiclr-18282	841	8	karen	karen	PROPN
iiclr-18282	841	9	sedatole	sedatole	PROPN
iiclr-18282	841	10	,	,	PUNCT
iiclr-18282	841	11	carrots	carrot	NOUN
iiclr-18282	841	12	,	,	PUNCT
iiclr-18282	841	13	not	not	PART
iiclr-18282	841	14	sticks	stick	NOUN
iiclr-18282	841	15	,	,	PUNCT
iiclr-18282	841	16	motivate	motivate	ADJ
iiclr-18282	841	17	workers	worker	NOUN
iiclr-18282	841	18	,	,	PUNCT
iiclr-18282	841	19	mich	mich	PROPN
iiclr-18282	841	20	.	.	PUNCT
iiclr-18282	842	1	state	state	PROPN
iiclr-18282	842	2	univ	univ	PROPN
iiclr-18282	842	3	.	.	PUNCT
iiclr-18282	843	1	(	(	PUNCT
iiclr-18282	843	2	june	june	PROPN
iiclr-18282	843	3	20	20	NUM
iiclr-18282	843	4	,	,	PUNCT
iiclr-18282	843	5	2012	2012	NUM
iiclr-18282	843	6	)	)	PUNCT
iiclr-18282	843	7	,	,	PUNCT
iiclr-18282	843	8	http://msutoday.msu.edu/news/2012/carrotsnot-sticks-motivate-workers/	http://msutoday.msu.edu/news/2012/carrotsnot-sticks-motivate-workers/	PROPN
iiclr-18282	843	9	,	,	PUNCT
iiclr-18282	843	10	archived	archive	VERB
iiclr-18282	843	11	at	at	ADP
iiclr-18282	843	12	http://perma.cc/7spj-gk6s	http://perma.cc/7spj-gk6s	PROPN
iiclr-18282	843	13	.	.	PUNCT
iiclr-18282	844	1	305	305	NUM
iiclr-18282	844	2	.	.	PUNCT
iiclr-18282	845	1	see	see	VERB
iiclr-18282	845	2	i	i	PRON
iiclr-18282	845	3	d.	d.	PROPN
iiclr-18282	845	4	2014	2014	NUM
iiclr-18282	845	5	]	]	X
iiclr-18282	845	6	foreign	foreign	ADJ
iiclr-18282	845	7	account	account	NOUN
iiclr-18282	845	8	tax	tax	NOUN
iiclr-18282	845	9	compliance	compliance	NOUN
iiclr-18282	845	10	act	act	VERB
iiclr-18282	845	11	763	763	NUM
iiclr-18282	845	12	harmed.306	harmed.306	NOUN
iiclr-18282	845	13	in	in	ADP
iiclr-18282	845	14	order	order	NOUN
iiclr-18282	845	15	for	for	ADP
iiclr-18282	845	16	this	this	DET
iiclr-18282	845	17	type	type	NOUN
iiclr-18282	845	18	of	of	ADP
iiclr-18282	845	19	motivation	motivation	NOUN
iiclr-18282	845	20	to	to	PART
iiclr-18282	845	21	be	be	AUX
iiclr-18282	845	22	effective	effective	ADJ
iiclr-18282	845	23	,	,	PUNCT
iiclr-18282	845	24	the	the	DET
iiclr-18282	845	25	individual	individual	NOUN
iiclr-18282	845	26	must	must	AUX
iiclr-18282	845	27	both	both	PRON
iiclr-18282	845	28	fear	fear	VERB
iiclr-18282	845	29	the	the	DET
iiclr-18282	845	30	penalties	penalty	NOUN
iiclr-18282	845	31	and	and	CCONJ
iiclr-18282	845	32	believe	believe	VERB
iiclr-18282	845	33	that	that	SCONJ
iiclr-18282	845	34	the	the	DET
iiclr-18282	845	35	motivator	motivator	NOUN
iiclr-18282	845	36	will	will	AUX
iiclr-18282	845	37	carry	carry	VERB
iiclr-18282	845	38	out	out	ADP
iiclr-18282	845	39	the	the	DET
iiclr-18282	845	40	punishment	punishment	NOUN
iiclr-18282	845	41	.	.	PUNCT
iiclr-18282	846	1	for	for	ADP
iiclr-18282	846	2	the	the	DET
iiclr-18282	846	3	deterrence	deterrence	NOUN
iiclr-18282	846	4	effect	effect	NOUN
iiclr-18282	846	5	to	to	PART
iiclr-18282	846	6	work	work	VERB
iiclr-18282	846	7	as	as	ADP
iiclr-18282	846	8	motivation	motivation	NOUN
iiclr-18282	846	9	,	,	PUNCT
iiclr-18282	846	10	the	the	DET
iiclr-18282	846	11	individual	individual	NOUN
iiclr-18282	846	12	must	must	AUX
iiclr-18282	846	13	believe	believe	VERB
iiclr-18282	846	14	that	that	SCONJ
iiclr-18282	846	15	his	his	PRON
iiclr-18282	846	16	failure	failure	NOUN
iiclr-18282	846	17	to	to	PART
iiclr-18282	846	18	act	act	VERB
iiclr-18282	846	19	in	in	ADP
iiclr-18282	846	20	a	a	DET
iiclr-18282	846	21	desirable	desirable	ADJ
iiclr-18282	846	22	way	way	NOUN
iiclr-18282	846	23	will	will	AUX
iiclr-18282	846	24	result	result	VERB
iiclr-18282	846	25	in	in	ADP
iiclr-18282	846	26	the	the	DET
iiclr-18282	846	27	penalties	penalty	NOUN
iiclr-18282	846	28	.	.	PUNCT
iiclr-18282	847	1	an	an	DET
iiclr-18282	847	2	important	important	ADJ
iiclr-18282	847	3	variation	variation	NOUN
iiclr-18282	847	4	on	on	ADP
iiclr-18282	847	5	how	how	SCONJ
iiclr-18282	847	6	effective	effective	ADJ
iiclr-18282	847	7	a	a	DET
iiclr-18282	847	8	specific	specific	ADJ
iiclr-18282	847	9	deterrent	deterrent	NOUN
iiclr-18282	847	10	can	can	AUX
iiclr-18282	847	11	be	be	AUX
iiclr-18282	847	12	is	be	AUX
iiclr-18282	847	13	how	how	SCONJ
iiclr-18282	847	14	likely	likely	ADJ
iiclr-18282	847	15	an	an	DET
iiclr-18282	847	16	individual	individual	NOUN
iiclr-18282	847	17	will	will	AUX
iiclr-18282	847	18	be	be	AUX
iiclr-18282	847	19	found	find	VERB
iiclr-18282	847	20	to	to	PART
iiclr-18282	847	21	be	be	AUX
iiclr-18282	847	22	in	in	ADP
iiclr-18282	847	23	violation	violation	NOUN
iiclr-18282	847	24	of	of	ADP
iiclr-18282	847	25	the	the	DET
iiclr-18282	847	26	rule.307	rule.307	NOUN
iiclr-18282	847	27	the	the	DET
iiclr-18282	847	28	penalties	penalty	NOUN
iiclr-18282	847	29	can	can	AUX
iiclr-18282	847	30	be	be	AUX
iiclr-18282	847	31	extremely	extremely	ADV
iiclr-18282	847	32	strict	strict	ADJ
iiclr-18282	847	33	and	and	CCONJ
iiclr-18282	847	34	strike	strike	VERB
iiclr-18282	847	35	fear	fear	NOUN
iiclr-18282	847	36	into	into	ADP
iiclr-18282	847	37	the	the	DET
iiclr-18282	847	38	heart	heart	NOUN
iiclr-18282	847	39	of	of	ADP
iiclr-18282	847	40	the	the	DET
iiclr-18282	847	41	individual	individual	NOUN
iiclr-18282	847	42	who	who	PRON
iiclr-18282	847	43	believes	believe	VERB
iiclr-18282	847	44	that	that	SCONJ
iiclr-18282	847	45	the	the	DET
iiclr-18282	847	46	motivator	motivator	NOUN
iiclr-18282	847	47	will	will	AUX
iiclr-18282	847	48	carry	carry	VERB
iiclr-18282	847	49	out	out	ADP
iiclr-18282	847	50	the	the	DET
iiclr-18282	847	51	action	action	NOUN
iiclr-18282	847	52	but	but	CCONJ
iiclr-18282	847	53	still	still	ADV
iiclr-18282	847	54	decides	decide	VERB
iiclr-18282	847	55	to	to	PART
iiclr-18282	847	56	not	not	PART
iiclr-18282	847	57	act	act	VERB
iiclr-18282	847	58	in	in	ADP
iiclr-18282	847	59	the	the	DET
iiclr-18282	847	60	desired	desire	VERB
iiclr-18282	847	61	manner	manner	NOUN
iiclr-18282	847	62	because	because	SCONJ
iiclr-18282	847	63	there	there	PRON
iiclr-18282	847	64	is	be	VERB
iiclr-18282	847	65	a	a	DET
iiclr-18282	847	66	very	very	ADV
iiclr-18282	847	67	small	small	ADJ
iiclr-18282	847	68	chance	chance	NOUN
iiclr-18282	847	69	that	that	SCONJ
iiclr-18282	847	70	the	the	DET
iiclr-18282	847	71	variance	variance	NOUN
iiclr-18282	847	72	will	will	AUX
iiclr-18282	847	73	be	be	AUX
iiclr-18282	847	74	discovered	discover	VERB
iiclr-18282	847	75	.	.	PUNCT
iiclr-18282	848	1	the	the	DET
iiclr-18282	848	2	carrot	carrot	NOUN
iiclr-18282	848	3	on	on	ADP
iiclr-18282	848	4	the	the	DET
iiclr-18282	848	5	other	other	ADJ
iiclr-18282	848	6	hand	hand	NOUN
iiclr-18282	848	7	relies	rely	VERB
iiclr-18282	848	8	on	on	ADP
iiclr-18282	848	9	a	a	DET
iiclr-18282	848	10	beneficial	beneficial	ADJ
iiclr-18282	848	11	reward	reward	NOUN
iiclr-18282	848	12	for	for	ADP
iiclr-18282	848	13	the	the	DET
iiclr-18282	848	14	desired	desire	VERB
iiclr-18282	848	15	performance	performance	NOUN
iiclr-18282	848	16	.	.	PUNCT
iiclr-18282	849	1	also	also	ADV
iiclr-18282	849	2	relying	rely	VERB
iiclr-18282	849	3	upon	upon	SCONJ
iiclr-18282	849	4	the	the	DET
iiclr-18282	849	5	individual	individual	NOUN
iiclr-18282	849	6	’s	’s	PART
iiclr-18282	849	7	belief	belief	NOUN
iiclr-18282	849	8	that	that	SCONJ
iiclr-18282	849	9	the	the	DET
iiclr-18282	849	10	motivator	motivator	NOUN
iiclr-18282	849	11	will	will	AUX
iiclr-18282	849	12	carry	carry	VERB
iiclr-18282	849	13	through	through	ADP
iiclr-18282	849	14	with	with	ADP
iiclr-18282	849	15	his	his	PRON
iiclr-18282	849	16	promise	promise	NOUN
iiclr-18282	849	17	,	,	PUNCT
iiclr-18282	849	18	this	this	DET
iiclr-18282	849	19	dynamic	dynamic	ADJ
iiclr-18282	849	20	relies	rely	VERB
iiclr-18282	849	21	upon	upon	SCONJ
iiclr-18282	849	22	how	how	SCONJ
iiclr-18282	849	23	“	"	PUNCT
iiclr-18282	849	24	shiny	shiny	ADJ
iiclr-18282	849	25	”	"	PUNCT
iiclr-18282	849	26	the	the	DET
iiclr-18282	849	27	reward	reward	NOUN
iiclr-18282	849	28	is.308	is.308	VERB
iiclr-18282	849	29	conversely	conversely	ADV
iiclr-18282	849	30	from	from	ADP
iiclr-18282	849	31	the	the	DET
iiclr-18282	849	32	deterrence	deterrence	NOUN
iiclr-18282	849	33	motivation	motivation	NOUN
iiclr-18282	849	34	,	,	PUNCT
iiclr-18282	849	35	the	the	PRON
iiclr-18282	849	36	higher	high	ADJ
iiclr-18282	849	37	the	the	DET
iiclr-18282	849	38	reward	reward	NOUN
iiclr-18282	849	39	available	available	ADJ
iiclr-18282	849	40	to	to	ADP
iiclr-18282	849	41	an	an	DET
iiclr-18282	849	42	individual	individual	NOUN
iiclr-18282	849	43	,	,	PUNCT
iiclr-18282	849	44	the	the	PRON
iiclr-18282	849	45	less	less	ADV
iiclr-18282	849	46	likely	likely	ADJ
iiclr-18282	849	47	the	the	DET
iiclr-18282	849	48	chance	chance	NOUN
iiclr-18282	849	49	of	of	ADP
iiclr-18282	849	50	receiving	receive	VERB
iiclr-18282	849	51	that	that	DET
iiclr-18282	849	52	reward	reward	NOUN
iiclr-18282	849	53	has	have	VERB
iiclr-18282	849	54	to	to	PART
iiclr-18282	849	55	be	be	AUX
iiclr-18282	849	56	in	in	ADP
iiclr-18282	849	57	order	order	NOUN
iiclr-18282	849	58	for	for	SCONJ
iiclr-18282	849	59	the	the	DET
iiclr-18282	849	60	individual	individual	NOUN
iiclr-18282	849	61	to	to	PART
iiclr-18282	849	62	perform	perform	VERB
iiclr-18282	849	63	as	as	ADP
iiclr-18282	849	64	desired.309	desired.309	PROPN
iiclr-18282	849	65	the	the	DET
iiclr-18282	849	66	individuals	individual	NOUN
iiclr-18282	849	67	with	with	ADP
iiclr-18282	849	68	offshore	offshore	ADJ
iiclr-18282	849	69	bank	bank	NOUN
iiclr-18282	849	70	accounts	account	NOUN
iiclr-18282	849	71	have	have	AUX
iiclr-18282	849	72	determined	determine	VERB
iiclr-18282	849	73	that	that	SCONJ
iiclr-18282	849	74	keeping	keep	VERB
iiclr-18282	849	75	their	their	PRON
iiclr-18282	849	76	funds	fund	NOUN
iiclr-18282	849	77	overseas	overseas	ADV
iiclr-18282	849	78	is	be	AUX
iiclr-18282	849	79	in	in	ADP
iiclr-18282	849	80	their	their	PRON
iiclr-18282	849	81	best	good	ADJ
iiclr-18282	849	82	interest	interest	NOUN
iiclr-18282	849	83	,	,	PUNCT
iiclr-18282	849	84	and	and	CCONJ
iiclr-18282	849	85	that	that	SCONJ
iiclr-18282	849	86	it	it	PRON
iiclr-18282	849	87	is	be	AUX
iiclr-18282	849	88	worth	worth	ADJ
iiclr-18282	849	89	the	the	DET
iiclr-18282	849	90	risk	risk	NOUN
iiclr-18282	849	91	of	of	ADP
iiclr-18282	849	92	severe	severe	ADJ
iiclr-18282	849	93	penalties310	penalties310	PROPN
iiclr-18282	849	94	if	if	SCONJ
iiclr-18282	849	95	the	the	DET
iiclr-18282	849	96	us	us	PROPN
iiclr-18282	849	97	government	government	NOUN
iiclr-18282	849	98	should	should	AUX
iiclr-18282	849	99	find	find	VERB
iiclr-18282	849	100	them	they	PRON
iiclr-18282	849	101	.	.	PUNCT
iiclr-18282	850	1	these	these	DET
iiclr-18282	850	2	individuals	individual	NOUN
iiclr-18282	850	3	have	have	AUX
iiclr-18282	850	4	already	already	ADV
iiclr-18282	850	5	evaluated	evaluate	VERB
iiclr-18282	850	6	the	the	DET
iiclr-18282	850	7	“	"	PUNCT
iiclr-18282	850	8	stick	stick	NOUN
iiclr-18282	850	9	”	"	PUNCT
iiclr-18282	850	10	of	of	ADP
iiclr-18282	850	11	us	us	PROPN
iiclr-18282	850	12	government	government	NOUN
iiclr-18282	850	13	penalties	penalty	NOUN
iiclr-18282	850	14	prior	prior	ADV
iiclr-18282	850	15	to	to	ADP
iiclr-18282	850	16	fatca	fatca	NOUN
iiclr-18282	850	17	and	and	CCONJ
iiclr-18282	850	18	have	have	AUX
iiclr-18282	850	19	now	now	ADV
iiclr-18282	850	20	been	be	AUX
iiclr-18282	850	21	afforded	afford	VERB
iiclr-18282	850	22	three	three	NUM
iiclr-18282	850	23	opportunities	opportunity	NOUN
iiclr-18282	850	24	to	to	PART
iiclr-18282	850	25	reevaluate	reevaluate	VERB
iiclr-18282	850	26	their	their	PRON
iiclr-18282	850	27	positions	position	NOUN
iiclr-18282	850	28	after	after	ADP
iiclr-18282	850	29	taking	take	VERB
iiclr-18282	850	30	into	into	ADP
iiclr-18282	850	31	account	account	NOUN
iiclr-18282	850	32	fatca	fatca	PROPN
iiclr-18282	850	33	’s	’s	PART
iiclr-18282	850	34	more	more	ADV
iiclr-18282	850	35	strenuous	strenuous	ADJ
iiclr-18282	850	36	rules	rule	NOUN
iiclr-18282	850	37	that	that	PRON
iiclr-18282	850	38	increase	increase	VERB
iiclr-18282	850	39	the	the	DET
iiclr-18282	850	40	chances	chance	NOUN
iiclr-18282	850	41	that	that	SCONJ
iiclr-18282	850	42	they	they	PRON
iiclr-18282	850	43	will	will	AUX
iiclr-18282	850	44	be	be	AUX
iiclr-18282	850	45	discovered	discover	VERB
iiclr-18282	850	46	,	,	PUNCT
iiclr-18282	850	47	and	and	CCONJ
iiclr-18282	850	48	yet	yet	ADV
iiclr-18282	850	49	they	they	PRON
iiclr-18282	850	50	still	still	ADV
iiclr-18282	850	51	maintain	maintain	VERB
iiclr-18282	850	52	their	their	PRON
iiclr-18282	850	53	offshore	offshore	ADJ
iiclr-18282	850	54	accounts	account	NOUN
iiclr-18282	850	55	.	.	PUNCT
iiclr-18282	851	1	fatca	fatca	NOUN
iiclr-18282	851	2	is	be	AUX
iiclr-18282	851	3	not	not	PART
iiclr-18282	851	4	designed	design	VERB
iiclr-18282	851	5	to	to	PART
iiclr-18282	851	6	adequately	adequately	ADV
iiclr-18282	851	7	address	address	VERB
iiclr-18282	851	8	these	these	DET
iiclr-18282	851	9	individuals	individual	NOUN
iiclr-18282	851	10	.	.	PUNCT
iiclr-18282	852	1	all	all	DET
iiclr-18282	852	2	fatca	fatca	NOUN
iiclr-18282	852	3	can	can	AUX
iiclr-18282	852	4	do	do	VERB
iiclr-18282	852	5	in	in	ADP
iiclr-18282	852	6	regard	regard	NOUN
iiclr-18282	852	7	to	to	ADP
iiclr-18282	852	8	these	these	DET
iiclr-18282	852	9	individuals	individual	NOUN
iiclr-18282	852	10	is	be	AUX
iiclr-18282	852	11	push	push	VERB
iiclr-18282	852	12	them	they	PRON
iiclr-18282	852	13	further	far	ADV
iiclr-18282	852	14	away	away	ADV
iiclr-18282	852	15	from	from	ADP
iiclr-18282	852	16	large	large	ADJ
iiclr-18282	852	17	reputable	reputable	ADJ
iiclr-18282	852	18	banks	bank	NOUN
iiclr-18282	852	19	located	locate	VERB
iiclr-18282	852	20	in	in	ADP
iiclr-18282	852	21	friendly	friendly	ADJ
iiclr-18282	852	22	countries	country	NOUN
iiclr-18282	852	23	to	to	ADP
iiclr-18282	852	24	those	those	PRON
iiclr-18282	852	25	that	that	PRON
iiclr-18282	852	26	are	be	AUX
iiclr-18282	852	27	less	less	ADV
iiclr-18282	852	28	desirable.311	desirable.311	NOUN
iiclr-18282	852	29	the	the	DET
iiclr-18282	852	30	fatca	fatca	ADJ
iiclr-18282	852	31	“	"	PUNCT
iiclr-18282	852	32	stick	stick	NOUN
iiclr-18282	852	33	”	"	PUNCT
iiclr-18282	852	34	is	be	AUX
iiclr-18282	852	35	not	not	PART
iiclr-18282	852	36	the	the	DET
iiclr-18282	852	37	right	right	ADJ
iiclr-18282	852	38	tool	tool	NOUN
iiclr-18282	852	39	for	for	ADP
iiclr-18282	852	40	achieving	achieve	VERB
iiclr-18282	852	41	the	the	DET
iiclr-18282	852	42	goal	goal	NOUN
iiclr-18282	852	43	of	of	ADP
iiclr-18282	852	44	increased	increase	VERB
iiclr-18282	852	45	revenue	revenue	NOUN
iiclr-18282	852	46	and	and	CCONJ
iiclr-18282	852	47	compliance	compliance	NOUN
iiclr-18282	852	48	with	with	ADP
iiclr-18282	852	49	us	us	PROPN
iiclr-18282	852	50	tax	tax	NOUN
iiclr-18282	852	51	laws	law	NOUN
iiclr-18282	852	52	with	with	ADP
iiclr-18282	852	53	respect	respect	NOUN
iiclr-18282	852	54	to	to	ADP
iiclr-18282	852	55	the	the	DET
iiclr-18282	852	56	ardent	ardent	ADJ
iiclr-18282	852	57	tax	tax	NOUN
iiclr-18282	852	58	avoiders	avoider	NOUN
iiclr-18282	852	59	left	leave	VERB
iiclr-18282	852	60	with	with	ADP
iiclr-18282	852	61	assets	asset	NOUN
iiclr-18282	852	62	overseas	overseas	ADV
iiclr-18282	852	63	.	.	PUNCT
iiclr-18282	853	1	while	while	SCONJ
iiclr-18282	853	2	the	the	DET
iiclr-18282	853	3	government	government	NOUN
iiclr-18282	853	4	is	be	AUX
iiclr-18282	853	5	focused	focus	VERB
iiclr-18282	853	6	merely	merely	ADV
iiclr-18282	853	7	on	on	ADP
iiclr-18282	853	8	getting	get	VERB
iiclr-18282	853	9	these	these	DET
iiclr-18282	853	10	individuals	individual	NOUN
iiclr-18282	853	11	to	to	PART
iiclr-18282	853	12	report	report	VERB
iiclr-18282	853	13	their	their	PRON
iiclr-18282	853	14	information	information	NOUN
iiclr-18282	853	15	and	and	CCONJ
iiclr-18282	853	16	collect	collect	VERB
iiclr-18282	853	17	tax	tax	NOUN
iiclr-18282	853	18	on	on	ADP
iiclr-18282	853	19	those	those	PRON
iiclr-18282	853	20	offshore	offshore	ADV
iiclr-18282	853	21	funds,312	funds,312	ADP
iiclr-18282	853	22	the	the	DET
iiclr-18282	853	23	better	well	ADJ
iiclr-18282	853	24	solution	solution	NOUN
iiclr-18282	853	25	is	be	AUX
iiclr-18282	853	26	to	to	PART
iiclr-18282	853	27	entice	entice	VERB
iiclr-18282	853	28	these	these	DET
iiclr-18282	853	29	306	306	NUM
iiclr-18282	853	30	.	.	PUNCT
iiclr-18282	854	1	see	see	VERB
iiclr-18282	854	2	i	i	PRON
iiclr-18282	854	3	d.	d.	PROPN
iiclr-18282	854	4	307	307	NUM
iiclr-18282	854	5	.	.	PUNCT
iiclr-18282	855	1	this	this	DET
iiclr-18282	855	2	claim	claim	NOUN
iiclr-18282	855	3	relies	rely	VERB
iiclr-18282	855	4	on	on	ADP
iiclr-18282	855	5	the	the	DET
iiclr-18282	855	6	basic	basic	ADJ
iiclr-18282	855	7	assumption	assumption	NOUN
iiclr-18282	855	8	that	that	SCONJ
iiclr-18282	855	9	an	an	DET
iiclr-18282	855	10	individual	individual	NOUN
iiclr-18282	855	11	uses	use	VERB
iiclr-18282	855	12	a	a	DET
iiclr-18282	855	13	probability	probability	NOUN
iiclr-18282	855	14	of	of	ADP
iiclr-18282	855	15	a	a	DET
iiclr-18282	855	16	negative	negative	ADJ
iiclr-18282	855	17	effect	effect	NOUN
iiclr-18282	855	18	happening	happen	VERB
iiclr-18282	855	19	when	when	SCONJ
iiclr-18282	855	20	evaluating	evaluate	VERB
iiclr-18282	855	21	whether	whether	SCONJ
iiclr-18282	855	22	or	or	CCONJ
iiclr-18282	855	23	not	not	PART
iiclr-18282	855	24	to	to	PART
iiclr-18282	855	25	commit	commit	VERB
iiclr-18282	855	26	an	an	DET
iiclr-18282	855	27	action	action	NOUN
iiclr-18282	855	28	.	.	PUNCT
iiclr-18282	856	1	this	this	PRON
iiclr-18282	856	2	is	be	AUX
iiclr-18282	856	3	especially	especially	ADV
iiclr-18282	856	4	true	true	ADJ
iiclr-18282	856	5	in	in	ADP
iiclr-18282	856	6	the	the	DET
iiclr-18282	856	7	financial	financial	ADJ
iiclr-18282	856	8	world	world	NOUN
iiclr-18282	856	9	where	where	SCONJ
iiclr-18282	856	10	decisions	decision	NOUN
iiclr-18282	856	11	about	about	ADP
iiclr-18282	856	12	monetary	monetary	ADJ
iiclr-18282	856	13	assets	asset	NOUN
iiclr-18282	856	14	have	have	VERB
iiclr-18282	856	15	a	a	DET
iiclr-18282	856	16	concrete	concrete	ADJ
iiclr-18282	856	17	effect	effect	NOUN
iiclr-18282	856	18	on	on	ADP
iiclr-18282	856	19	those	those	DET
iiclr-18282	856	20	assets	asset	NOUN
iiclr-18282	856	21	,	,	PUNCT
iiclr-18282	856	22	and	and	CCONJ
iiclr-18282	856	23	many	many	ADJ
iiclr-18282	856	24	individuals	individual	NOUN
iiclr-18282	856	25	go	go	VERB
iiclr-18282	856	26	through	through	ADP
iiclr-18282	856	27	systematic	systematic	ADJ
iiclr-18282	856	28	cost	cost	NOUN
iiclr-18282	856	29	benefit	benefit	NOUN
iiclr-18282	856	30	analysis	analysis	NOUN
iiclr-18282	856	31	.	.	PUNCT
iiclr-18282	857	1	308	308	NUM
iiclr-18282	857	2	.	.	PUNCT
iiclr-18282	858	1	margaret	margaret	PROPN
iiclr-18282	858	2	christ	christ	PROPN
iiclr-18282	858	3	et	et	PROPN
iiclr-18282	858	4	al	al	PROPN
iiclr-18282	858	5	.	.	PROPN
iiclr-18282	858	6	,	,	PUNCT
iiclr-18282	858	7	sticks	stick	NOUN
iiclr-18282	858	8	and	and	CCONJ
iiclr-18282	858	9	carrots	carrot	NOUN
iiclr-18282	858	10	:	:	PUNCT
iiclr-18282	858	11	the	the	DET
iiclr-18282	858	12	effect	effect	NOUN
iiclr-18282	858	13	of	of	ADP
iiclr-18282	858	14	contract	contract	NOUN
iiclr-18282	858	15	frame	frame	NOUN
iiclr-18282	858	16	on	on	ADP
iiclr-18282	858	17	effort	effort	NOUN
iiclr-18282	858	18	in	in	ADP
iiclr-18282	858	19	incomplete	incomplete	ADJ
iiclr-18282	858	20	contracts	contract	NOUN
iiclr-18282	858	21	,	,	PUNCT
iiclr-18282	858	22	87	87	NUM
iiclr-18282	858	23	accounting	accounting	NOUN
iiclr-18282	858	24	rev	rev	PROPN
iiclr-18282	858	25	.	.	PROPN
iiclr-18282	858	26	1913	1913	NUM
iiclr-18282	858	27	,	,	PUNCT
iiclr-18282	858	28	1917	1917	NUM
iiclr-18282	858	29	(	(	PUNCT
iiclr-18282	858	30	2012	2012	NUM
iiclr-18282	858	31	)	)	PUNCT
iiclr-18282	858	32	.	.	PUNCT
iiclr-18282	859	1	309	309	NUM
iiclr-18282	859	2	.	.	PUNCT
iiclr-18282	860	1	this	this	PRON
iiclr-18282	860	2	is	be	AUX
iiclr-18282	860	3	a	a	DET
iiclr-18282	860	4	furthering	furthering	NOUN
iiclr-18282	860	5	of	of	ADP
iiclr-18282	860	6	the	the	DET
iiclr-18282	860	7	logic	logic	NOUN
iiclr-18282	860	8	from	from	ADP
iiclr-18282	860	9	the	the	DET
iiclr-18282	860	10	logical	logical	ADJ
iiclr-18282	860	11	assumption	assumption	NOUN
iiclr-18282	860	12	that	that	SCONJ
iiclr-18282	860	13	risk	risk	NOUN
iiclr-18282	860	14	of	of	ADP
iiclr-18282	860	15	a	a	DET
iiclr-18282	860	16	negative	negative	ADJ
iiclr-18282	860	17	effect	effect	NOUN
iiclr-18282	860	18	and	and	CCONJ
iiclr-18282	860	19	size	size	NOUN
iiclr-18282	860	20	of	of	ADP
iiclr-18282	860	21	the	the	DET
iiclr-18282	860	22	payout	payout	NOUN
iiclr-18282	860	23	are	be	AUX
iiclr-18282	860	24	linked	link	VERB
iiclr-18282	860	25	.	.	PUNCT
iiclr-18282	861	1	see	see	VERB
iiclr-18282	861	2	generally	generally	ADV
iiclr-18282	861	3	i	i	PRON
iiclr-18282	861	4	d.	d.	PROPN
iiclr-18282	861	5	310	310	NUM
iiclr-18282	861	6	.	.	PUNCT
iiclr-18282	862	1	income	income	NOUN
iiclr-18282	862	2	from	from	ADP
iiclr-18282	862	3	abroad	abroad	ADV
iiclr-18282	862	4	is	be	AUX
iiclr-18282	862	5	taxable	taxable	ADJ
iiclr-18282	862	6	,	,	PUNCT
iiclr-18282	862	7	supra	supra	ADJ
iiclr-18282	862	8	note	note	NOUN
iiclr-18282	862	9	283	283	NUM
iiclr-18282	862	10	.	.	PUNCT
iiclr-18282	863	1	311	311	NUM
iiclr-18282	863	2	.	.	PUNCT
iiclr-18282	864	1	see	see	VERB
iiclr-18282	864	2	supra	supra	PROPN
iiclr-18282	864	3	part	part	PROPN
iiclr-18282	864	4	iv	iv	NUM
iiclr-18282	864	5	.	.	PUNCT
iiclr-18282	864	6	312	312	NUM
iiclr-18282	864	7	.	.	NOUN
iiclr-18282	864	8	26	26	NUM
iiclr-18282	864	9	c.f.r	c.f.r	NOUN
iiclr-18282	864	10	.	.	PUNCT
iiclr-18282	865	1	§	§	PROPN
iiclr-18282	865	2	§	§	PROPN
iiclr-18282	865	3	1.14711.1474	1.14711.1474	NOUN
iiclr-18282	865	4	.	.	PUNCT
iiclr-18282	866	1	764	764	NUM
iiclr-18282	866	2	ind	ind	NOUN
iiclr-18282	866	3	.	.	PUNCT
iiclr-18282	867	1	int’l	int’l	PRON
iiclr-18282	867	2	&	&	CCONJ
iiclr-18282	867	3	comp	comp	PROPN
iiclr-18282	867	4	.	.	PUNCT
iiclr-18282	868	1	l.	l.	PROPN
iiclr-18282	868	2	rev	rev	PROPN
iiclr-18282	868	3	.	.	PUNCT
iiclr-18282	869	1	[	[	X
iiclr-18282	869	2	vol	vol	NOUN
iiclr-18282	869	3	.	.	PUNCT
iiclr-18282	870	1	24:3	24:3	NUM
iiclr-18282	870	2	avoiders	avoider	NOUN
iiclr-18282	870	3	to	to	PART
iiclr-18282	870	4	bring	bring	VERB
iiclr-18282	870	5	their	their	PRON
iiclr-18282	870	6	assets	asset	NOUN
iiclr-18282	870	7	back	back	ADV
iiclr-18282	870	8	onto	onto	ADP
iiclr-18282	870	9	us	us	PROPN
iiclr-18282	870	10	soil	soil	NOUN
iiclr-18282	870	11	.	.	PUNCT
iiclr-18282	871	1	by	by	ADP
iiclr-18282	871	2	bringing	bring	VERB
iiclr-18282	871	3	the	the	DET
iiclr-18282	871	4	$	$	SYM
iiclr-18282	871	5	1	1	NUM
iiclr-18282	871	6	trillion	trillion	NUM
iiclr-18282	871	7	in	in	ADP
iiclr-18282	871	8	assets313	assets313	PROPN
iiclr-18282	871	9	back	back	ADV
iiclr-18282	871	10	onto	onto	ADP
iiclr-18282	871	11	us	we	PRON
iiclr-18282	871	12	soil	soil	NOUN
iiclr-18282	871	13	there	there	PRON
iiclr-18282	871	14	are	be	VERB
iiclr-18282	871	15	potentials	potential	NOUN
iiclr-18282	871	16	not	not	PART
iiclr-18282	871	17	only	only	ADV
iiclr-18282	871	18	for	for	ADP
iiclr-18282	871	19	tax	tax	NOUN
iiclr-18282	871	20	collection	collection	NOUN
iiclr-18282	871	21	,	,	PUNCT
iiclr-18282	871	22	but	but	CCONJ
iiclr-18282	871	23	many	many	ADJ
iiclr-18282	871	24	more	more	ADJ
iiclr-18282	871	25	economic	economic	ADJ
iiclr-18282	871	26	benefits	benefit	NOUN
iiclr-18282	871	27	,	,	PUNCT
iiclr-18282	871	28	such	such	ADJ
iiclr-18282	871	29	as	as	ADP
iiclr-18282	871	30	creating	create	VERB
iiclr-18282	871	31	jobs	job	NOUN
iiclr-18282	871	32	and	and	CCONJ
iiclr-18282	871	33	freeing	free	VERB
iiclr-18282	871	34	up	up	ADP
iiclr-18282	871	35	capital	capital	NOUN
iiclr-18282	871	36	for	for	ADP
iiclr-18282	871	37	investment	investment	NOUN
iiclr-18282	871	38	.	.	PUNCT
iiclr-18282	872	1	the	the	DET
iiclr-18282	872	2	problem	problem	NOUN
iiclr-18282	872	3	with	with	ADP
iiclr-18282	872	4	using	use	VERB
iiclr-18282	872	5	the	the	DET
iiclr-18282	872	6	“	"	PUNCT
iiclr-18282	872	7	carrot	carrot	NOUN
iiclr-18282	872	8	”	"	PUNCT
iiclr-18282	872	9	to	to	PART
iiclr-18282	872	10	attract	attract	VERB
iiclr-18282	872	11	avoiders	avoider	NOUN
iiclr-18282	872	12	back	back	ADV
iiclr-18282	872	13	onto	onto	ADP
iiclr-18282	872	14	us	we	PRON
iiclr-18282	872	15	soil	soil	NOUN
iiclr-18282	872	16	is	be	AUX
iiclr-18282	872	17	that	that	SCONJ
iiclr-18282	872	18	public	public	ADJ
iiclr-18282	872	19	opinion	opinion	NOUN
iiclr-18282	872	20	would	would	AUX
iiclr-18282	872	21	most	most	ADV
iiclr-18282	872	22	likely	likely	ADJ
iiclr-18282	872	23	not	not	PART
iiclr-18282	872	24	favor	favor	VERB
iiclr-18282	872	25	leniency.314	leniency.314	ADJ
iiclr-18282	872	26	the	the	DET
iiclr-18282	872	27	last	last	ADJ
iiclr-18282	872	28	few	few	ADJ
iiclr-18282	872	29	years	year	NOUN
iiclr-18282	872	30	have	have	AUX
iiclr-18282	872	31	seen	see	VERB
iiclr-18282	872	32	a	a	DET
iiclr-18282	872	33	growing	grow	VERB
iiclr-18282	872	34	groundswell	groundswell	NOUN
iiclr-18282	872	35	of	of	ADP
iiclr-18282	872	36	opposition	opposition	NOUN
iiclr-18282	872	37	against	against	ADP
iiclr-18282	872	38	wealthy	wealthy	ADJ
iiclr-18282	872	39	individuals	individual	NOUN
iiclr-18282	872	40	who	who	PRON
iiclr-18282	872	41	appear	appear	VERB
iiclr-18282	872	42	able	able	ADJ
iiclr-18282	872	43	to	to	PART
iiclr-18282	872	44	manipulate	manipulate	VERB
iiclr-18282	872	45	the	the	DET
iiclr-18282	872	46	laws	law	NOUN
iiclr-18282	872	47	at	at	ADP
iiclr-18282	872	48	the	the	DET
iiclr-18282	872	49	expense	expense	NOUN
iiclr-18282	872	50	of	of	ADP
iiclr-18282	872	51	other	other	ADJ
iiclr-18282	872	52	taxpayers	taxpayer	NOUN
iiclr-18282	872	53	in	in	ADP
iiclr-18282	872	54	order	order	NOUN
iiclr-18282	872	55	to	to	PART
iiclr-18282	872	56	improve	improve	VERB
iiclr-18282	872	57	their	their	PRON
iiclr-18282	872	58	bottom	bottom	NOUN
iiclr-18282	872	59	line.315	line.315	PROPN
iiclr-18282	872	60	although	although	SCONJ
iiclr-18282	872	61	on	on	ADP
iiclr-18282	872	62	a	a	DET
iiclr-18282	872	63	purely	purely	ADV
iiclr-18282	872	64	economic	economic	ADJ
iiclr-18282	872	65	side	side	NOUN
iiclr-18282	872	66	,	,	PUNCT
iiclr-18282	872	67	allowing	allow	VERB
iiclr-18282	872	68	offshore	offshore	ADJ
iiclr-18282	872	69	tax	tax	NOUN
iiclr-18282	872	70	avoiders	avoider	NOUN
iiclr-18282	872	71	to	to	PART
iiclr-18282	872	72	bring	bring	VERB
iiclr-18282	872	73	their	their	PRON
iiclr-18282	872	74	money	money	NOUN
iiclr-18282	872	75	back	back	ADV
iiclr-18282	872	76	into	into	ADP
iiclr-18282	872	77	the	the	DET
iiclr-18282	872	78	country	country	NOUN
iiclr-18282	872	79	would	would	AUX
iiclr-18282	872	80	be	be	AUX
iiclr-18282	872	81	beneficial	beneficial	ADJ
iiclr-18282	872	82	,	,	PUNCT
iiclr-18282	872	83	it	it	PRON
iiclr-18282	872	84	would	would	AUX
iiclr-18282	872	85	be	be	AUX
iiclr-18282	872	86	a	a	DET
iiclr-18282	872	87	“	"	PUNCT
iiclr-18282	872	88	third	third	ADJ
iiclr-18282	872	89	rail”316	rail”316	VERB
iiclr-18282	872	90	in	in	ADP
iiclr-18282	872	91	terms	term	NOUN
iiclr-18282	872	92	of	of	ADP
iiclr-18282	872	93	public	public	ADJ
iiclr-18282	872	94	policy	policy	NOUN
iiclr-18282	872	95	.	.	PUNCT
iiclr-18282	873	1	the	the	DET
iiclr-18282	873	2	solution	solution	NOUN
iiclr-18282	873	3	to	to	ADP
iiclr-18282	873	4	this	this	DET
iiclr-18282	873	5	barrier	barrier	NOUN
iiclr-18282	873	6	of	of	ADP
iiclr-18282	873	7	public	public	ADJ
iiclr-18282	873	8	opinion	opinion	NOUN
iiclr-18282	873	9	is	be	AUX
iiclr-18282	873	10	to	to	PART
iiclr-18282	873	11	compromise	compromise	VERB
iiclr-18282	873	12	by	by	ADP
iiclr-18282	873	13	giving	give	VERB
iiclr-18282	873	14	enough	enough	ADJ
iiclr-18282	873	15	of	of	ADP
iiclr-18282	873	16	an	an	DET
iiclr-18282	873	17	enticement	enticement	NOUN
iiclr-18282	873	18	to	to	PART
iiclr-18282	873	19	compel	compel	VERB
iiclr-18282	873	20	the	the	DET
iiclr-18282	873	21	avoiders	avoider	NOUN
iiclr-18282	873	22	to	to	PART
iiclr-18282	873	23	bring	bring	VERB
iiclr-18282	873	24	their	their	PRON
iiclr-18282	873	25	assets	asset	NOUN
iiclr-18282	873	26	back	back	ADV
iiclr-18282	873	27	onto	onto	ADP
iiclr-18282	873	28	us	we	PRON
iiclr-18282	873	29	soil	soil	NOUN
iiclr-18282	873	30	,	,	PUNCT
iiclr-18282	873	31	while	while	SCONJ
iiclr-18282	873	32	giving	give	VERB
iiclr-18282	873	33	enough	enough	ADJ
iiclr-18282	873	34	of	of	ADP
iiclr-18282	873	35	an	an	DET
iiclr-18282	873	36	appearance	appearance	NOUN
iiclr-18282	873	37	of	of	ADP
iiclr-18282	873	38	punishment	punishment	NOUN
iiclr-18282	873	39	to	to	PART
iiclr-18282	873	40	satisfy	satisfy	VERB
iiclr-18282	873	41	the	the	DET
iiclr-18282	873	42	public	public	NOUN
iiclr-18282	873	43	.	.	PUNCT
iiclr-18282	874	1	one	one	NUM
iiclr-18282	874	2	possible	possible	ADJ
iiclr-18282	874	3	solution	solution	NOUN
iiclr-18282	874	4	could	could	AUX
iiclr-18282	874	5	be	be	AUX
iiclr-18282	874	6	to	to	PART
iiclr-18282	874	7	create	create	VERB
iiclr-18282	874	8	a	a	DET
iiclr-18282	874	9	large	large	ADJ
iiclr-18282	874	10	fund	fund	NOUN
iiclr-18282	874	11	in	in	ADP
iiclr-18282	874	12	which	which	PRON
iiclr-18282	874	13	all	all	PRON
iiclr-18282	874	14	returning	return	VERB
iiclr-18282	874	15	offshore	offshore	ADJ
iiclr-18282	874	16	assets	asset	NOUN
iiclr-18282	874	17	must	must	AUX
iiclr-18282	874	18	be	be	AUX
iiclr-18282	874	19	kept	keep	VERB
iiclr-18282	874	20	for	for	ADP
iiclr-18282	874	21	a	a	DET
iiclr-18282	874	22	certain	certain	ADJ
iiclr-18282	874	23	period	period	NOUN
iiclr-18282	874	24	of	of	ADP
iiclr-18282	874	25	time	time	NOUN
iiclr-18282	874	26	,	,	PUNCT
iiclr-18282	874	27	such	such	ADJ
iiclr-18282	874	28	as	as	ADP
iiclr-18282	874	29	three	three	NUM
iiclr-18282	874	30	or	or	CCONJ
iiclr-18282	874	31	five	five	NUM
iiclr-18282	874	32	years	year	NOUN
iiclr-18282	874	33	.	.	PUNCT
iiclr-18282	875	1	the	the	DET
iiclr-18282	875	2	fund	fund	NOUN
iiclr-18282	875	3	could	could	AUX
iiclr-18282	875	4	be	be	AUX
iiclr-18282	875	5	used	use	VERB
iiclr-18282	875	6	to	to	PART
iiclr-18282	875	7	fund	fund	VERB
iiclr-18282	875	8	federal	federal	ADJ
iiclr-18282	875	9	or	or	CCONJ
iiclr-18282	875	10	state	state	NOUN
iiclr-18282	875	11	projects	project	NOUN
iiclr-18282	875	12	and	and	CCONJ
iiclr-18282	875	13	give	give	VERB
iiclr-18282	875	14	the	the	DET
iiclr-18282	875	15	tax	tax	NOUN
iiclr-18282	875	16	avoiders	avoider	NOUN
iiclr-18282	875	17	a	a	DET
iiclr-18282	875	18	reasonable	reasonable	ADJ
iiclr-18282	875	19	rate	rate	NOUN
iiclr-18282	875	20	of	of	ADP
iiclr-18282	875	21	return	return	NOUN
iiclr-18282	875	22	for	for	ADP
iiclr-18282	875	23	borrowing	borrow	VERB
iiclr-18282	875	24	the	the	DET
iiclr-18282	875	25	money	money	NOUN
iiclr-18282	875	26	which	which	PRON
iiclr-18282	875	27	could	could	AUX
iiclr-18282	875	28	then	then	ADV
iiclr-18282	875	29	be	be	AUX
iiclr-18282	875	30	used	use	VERB
iiclr-18282	875	31	to	to	PART
iiclr-18282	875	32	benefit	benefit	VERB
iiclr-18282	875	33	the	the	DET
iiclr-18282	875	34	public	public	NOUN
iiclr-18282	875	35	at	at	ADP
iiclr-18282	875	36	large	large	ADJ
iiclr-18282	875	37	.	.	PUNCT
iiclr-18282	876	1	while	while	SCONJ
iiclr-18282	876	2	this	this	PRON
iiclr-18282	876	3	is	be	AUX
iiclr-18282	876	4	just	just	ADV
iiclr-18282	876	5	one	one	NUM
iiclr-18282	876	6	idea	idea	NOUN
iiclr-18282	876	7	,	,	PUNCT
iiclr-18282	876	8	it	it	PRON
iiclr-18282	876	9	shows	show	VERB
iiclr-18282	876	10	how	how	SCONJ
iiclr-18282	876	11	,	,	PUNCT
iiclr-18282	876	12	if	if	SCONJ
iiclr-18282	876	13	both	both	DET
iiclr-18282	876	14	sides	side	NOUN
iiclr-18282	876	15	of	of	ADP
iiclr-18282	876	16	the	the	DET
iiclr-18282	876	17	table	table	NOUN
iiclr-18282	876	18	(	(	PUNCT
iiclr-18282	876	19	or	or	CCONJ
iiclr-18282	876	20	both	both	DET
iiclr-18282	876	21	prisoners	prisoner	NOUN
iiclr-18282	876	22	)	)	PUNCT
iiclr-18282	876	23	decide	decide	VERB
iiclr-18282	876	24	to	to	PART
iiclr-18282	876	25	accept	accept	VERB
iiclr-18282	876	26	the	the	DET
iiclr-18282	876	27	compromised	compromise	VERB
iiclr-18282	876	28	deal	deal	NOUN
iiclr-18282	876	29	,	,	PUNCT
iiclr-18282	876	30	both	both	PRON
iiclr-18282	876	31	will	will	AUX
iiclr-18282	876	32	be	be	AUX
iiclr-18282	876	33	better	well	ADJ
iiclr-18282	876	34	off	off	ADP
iiclr-18282	876	35	because	because	SCONJ
iiclr-18282	876	36	of	of	ADP
iiclr-18282	876	37	it	it	PRON
iiclr-18282	876	38	.	.	PUNCT
iiclr-18282	877	1	viii	viii	PROPN
iiclr-18282	877	2	.	.	PUNCT
iiclr-18282	878	1	conclusion	conclusion	NOUN
iiclr-18282	878	2	fatca	fatca	PROPN
iiclr-18282	878	3	constitutes	constitute	VERB
iiclr-18282	878	4	a	a	DET
iiclr-18282	878	5	departure	departure	NOUN
iiclr-18282	878	6	from	from	ADP
iiclr-18282	878	7	previous	previous	ADJ
iiclr-18282	878	8	tax	tax	NOUN
iiclr-18282	878	9	collection	collection	NOUN
iiclr-18282	878	10	methods	method	NOUN
iiclr-18282	878	11	,	,	PUNCT
iiclr-18282	878	12	and	and	CCONJ
iiclr-18282	878	13	has	have	AUX
iiclr-18282	878	14	caused	cause	VERB
iiclr-18282	878	15	a	a	DET
iiclr-18282	878	16	great	great	ADJ
iiclr-18282	878	17	deal	deal	NOUN
iiclr-18282	878	18	of	of	ADP
iiclr-18282	878	19	concern	concern	NOUN
iiclr-18282	878	20	in	in	ADP
iiclr-18282	878	21	the	the	DET
iiclr-18282	878	22	accounting	accounting	NOUN
iiclr-18282	878	23	and	and	CCONJ
iiclr-18282	878	24	financial	financial	ADJ
iiclr-18282	878	25	worlds.317	worlds.317	VERB
iiclr-18282	878	26	the	the	DET
iiclr-18282	878	27	possibility	possibility	NOUN
iiclr-18282	878	28	of	of	ADP
iiclr-18282	878	29	a	a	DET
iiclr-18282	878	30	negative	negative	ADJ
iiclr-18282	878	31	effect	effect	NOUN
iiclr-18282	878	32	on	on	ADP
iiclr-18282	878	33	us	us	PROPN
iiclr-18282	878	34	capital	capital	NOUN
iiclr-18282	878	35	markets	market	NOUN
iiclr-18282	878	36	,	,	PUNCT
iiclr-18282	878	37	the	the	DET
iiclr-18282	878	38	strain	strain	NOUN
iiclr-18282	878	39	on	on	ADP
iiclr-18282	878	40	the	the	DET
iiclr-18282	878	41	united	united	PROPN
iiclr-18282	878	42	states	states	PROPN
iiclr-18282	878	43	’	'	PUNCT
iiclr-18282	878	44	waning	wane	VERB
iiclr-18282	878	45	international	international	ADJ
iiclr-18282	878	46	influence	influence	NOUN
iiclr-18282	878	47	,	,	PUNCT
iiclr-18282	878	48	the	the	DET
iiclr-18282	878	49	dim	dim	ADJ
iiclr-18282	878	50	prospects	prospect	NOUN
iiclr-18282	878	51	of	of	ADP
iiclr-18282	878	52	collecting	collect	VERB
iiclr-18282	878	53	revenue	revenue	NOUN
iiclr-18282	878	54	,	,	PUNCT
iiclr-18282	878	55	and	and	CCONJ
iiclr-18282	878	56	other	other	ADJ
iiclr-18282	878	57	issues	issue	NOUN
iiclr-18282	878	58	make	make	VERB
iiclr-18282	878	59	fatca	fatca	ADJ
iiclr-18282	878	60	a	a	DET
iiclr-18282	878	61	troubling	troubling	ADJ
iiclr-18282	878	62	piece	piece	NOUN
iiclr-18282	878	63	of	of	ADP
iiclr-18282	878	64	legislation	legislation	NOUN
iiclr-18282	878	65	.	.	PUNCT
iiclr-18282	879	1	even	even	ADV
iiclr-18282	879	2	with	with	ADP
iiclr-18282	879	3	the	the	DET
iiclr-18282	879	4	treasury	treasury	PROPN
iiclr-18282	879	5	department	department	PROPN
iiclr-18282	879	6	’s	’s	PART
iiclr-18282	879	7	focus	focus	NOUN
iiclr-18282	879	8	on	on	ADP
iiclr-18282	879	9	using	use	VERB
iiclr-18282	879	10	intergovernmental	intergovernmental	ADJ
iiclr-18282	879	11	agreements	agreement	NOUN
iiclr-18282	879	12	to	to	PART
iiclr-18282	879	13	effectuate	effectuate	VERB
iiclr-18282	879	14	the	the	DET
iiclr-18282	879	15	implementation	implementation	NOUN
iiclr-18282	879	16	of	of	ADP
iiclr-18282	879	17	fatca	fatca	NOUN
iiclr-18282	879	18	,	,	PUNCT
iiclr-18282	879	19	it	it	PRON
iiclr-18282	879	20	is	be	AUX
iiclr-18282	879	21	still	still	ADV
iiclr-18282	879	22	only	only	ADV
iiclr-18282	879	23	a	a	DET
iiclr-18282	879	24	veiled	veiled	ADJ
iiclr-18282	879	25	unilateral	unilateral	ADJ
iiclr-18282	879	26	imposition	imposition	NOUN
iiclr-18282	879	27	of	of	ADP
iiclr-18282	879	28	us	we	PRON
iiclr-18282	879	29	domestic	domestic	ADJ
iiclr-18282	879	30	law	law	NOUN
iiclr-18282	879	31	on	on	ADP
iiclr-18282	879	32	the	the	DET
iiclr-18282	879	33	international	international	ADJ
iiclr-18282	879	34	community	community	NOUN
iiclr-18282	879	35	.	.	PUNCT
iiclr-18282	880	1	perhaps	perhaps	ADV
iiclr-18282	880	2	most	most	ADV
iiclr-18282	880	3	troubling	troubling	ADJ
iiclr-18282	880	4	is	be	AUX
iiclr-18282	880	5	the	the	DET
iiclr-18282	880	6	fact	fact	NOUN
iiclr-18282	880	7	that	that	SCONJ
iiclr-18282	880	8	fatca	fatca	NOUN
iiclr-18282	880	9	is	be	AUX
iiclr-18282	880	10	313	313	NUM
iiclr-18282	880	11	.	.	PUNCT
iiclr-18282	881	1	levin	levin	PROPN
iiclr-18282	881	2	,	,	PUNCT
iiclr-18282	881	3	supra	supra	PROPN
iiclr-18282	881	4	note	note	PROPN
iiclr-18282	881	5	19	19	NUM
iiclr-18282	881	6	.	.	NOUN
iiclr-18282	881	7	314	314	NUM
iiclr-18282	881	8	.	.	PUNCT
iiclr-18282	882	1	see	see	VERB
iiclr-18282	882	2	,	,	PUNCT
iiclr-18282	882	3	e.g.	e.g.	ADV
iiclr-18282	882	4	,	,	PUNCT
iiclr-18282	882	5	eckholm	eckholm	NOUN
iiclr-18282	882	6	&	&	CCONJ
iiclr-18282	882	7	williams	williams	PROPN
iiclr-18282	882	8	,	,	PUNCT
iiclr-18282	882	9	supra	supra	PROPN
iiclr-18282	882	10	note	note	PROPN
iiclr-18282	882	11	263	263	NUM
iiclr-18282	882	12	.	.	X
iiclr-18282	883	1	315	315	NUM
iiclr-18282	883	2	.	.	PUNCT
iiclr-18282	884	1	see	see	VERB
iiclr-18282	884	2	e.g.	e.g.	ADV
iiclr-18282	884	3	,	,	PUNCT
iiclr-18282	884	4	eckholm	eckholm	NOUN
iiclr-18282	884	5	&	&	CCONJ
iiclr-18282	884	6	williams	williams	PROPN
iiclr-18282	884	7	,	,	PUNCT
iiclr-18282	884	8	supra	supra	PROPN
iiclr-18282	884	9	note	note	PROPN
iiclr-18282	884	10	263	263	NUM
iiclr-18282	884	11	.	.	PUNCT
iiclr-18282	885	1	316	316	NUM
iiclr-18282	885	2	.	.	PUNCT
iiclr-18282	886	1	“	"	PUNCT
iiclr-18282	886	2	third	third	ADJ
iiclr-18282	886	3	rail	rail	NOUN
iiclr-18282	886	4	”	"	PUNCT
iiclr-18282	886	5	is	be	AUX
iiclr-18282	886	6	a	a	DET
iiclr-18282	886	7	metaphor	metaphor	NOUN
iiclr-18282	886	8	for	for	ADP
iiclr-18282	886	9	any	any	DET
iiclr-18282	886	10	political	political	ADJ
iiclr-18282	886	11	issue	issue	NOUN
iiclr-18282	886	12	so	so	ADV
iiclr-18282	886	13	controversial	controversial	ADJ
iiclr-18282	886	14	that	that	SCONJ
iiclr-18282	886	15	it	it	PRON
iiclr-18282	886	16	is	be	AUX
iiclr-18282	886	17	“	"	PUNCT
iiclr-18282	886	18	charged	charge	VERB
iiclr-18282	886	19	”	"	PUNCT
iiclr-18282	886	20	and	and	CCONJ
iiclr-18282	886	21	“	"	PUNCT
iiclr-18282	886	22	untouchable	untouchable	ADJ
iiclr-18282	886	23	”	"	PUNCT
iiclr-18282	886	24	and	and	CCONJ
iiclr-18282	886	25	will	will	AUX
iiclr-18282	886	26	bring	bring	VERB
iiclr-18282	886	27	negative	negative	ADJ
iiclr-18282	886	28	effects	effect	NOUN
iiclr-18282	886	29	to	to	ADP
iiclr-18282	886	30	any	any	DET
iiclr-18282	886	31	politician	politician	NOUN
iiclr-18282	886	32	who	who	PRON
iiclr-18282	886	33	attempts	attempt	VERB
iiclr-18282	886	34	to	to	PART
iiclr-18282	886	35	tackle	tackle	VERB
iiclr-18282	886	36	it	it	PRON
iiclr-18282	886	37	.	.	PUNCT
iiclr-18282	887	1	see	see	VERB
iiclr-18282	887	2	generally	generally	ADV
iiclr-18282	887	3	third	third	ADJ
iiclr-18282	887	4	rail	rail	NOUN
iiclr-18282	887	5	politics	politic	NOUN
iiclr-18282	887	6	,	,	PUNCT
iiclr-18282	887	7	chi	chi	PROPN
iiclr-18282	887	8	.	.	PUNCT
iiclr-18282	888	1	trib	trib	PROPN
iiclr-18282	888	2	.	.	PUNCT
iiclr-18282	889	1	(	(	PUNCT
iiclr-18282	889	2	sept	sept	PROPN
iiclr-18282	889	3	.	.	PROPN
iiclr-18282	889	4	27	27	NUM
iiclr-18282	889	5	,	,	PUNCT
iiclr-18282	889	6	2010	2010	NUM
iiclr-18282	889	7	)	)	PUNCT
iiclr-18282	889	8	,	,	PUNCT
iiclr-18282	889	9	http://articles.chicagotribune.com/2010-09-27/news/ct-edit-tenth-20100927_1_dold-andseals-private-accounts-social-security	http://articles.chicagotribune.com/2010-09-27/news/ct-edit-tenth-20100927_1_dold-andseals-private-accounts-social-security	PROPN
iiclr-18282	889	10	,	,	PUNCT
iiclr-18282	889	11	archived	archive	VERB
iiclr-18282	889	12	at	at	ADP
iiclr-18282	889	13	http://perma.cc/g44j-atuz	http://perma.cc/g44j-atuz	PROPN
iiclr-18282	889	14	.	.	PROPN
iiclr-18282	889	15	317	317	NUM
iiclr-18282	889	16	.	.	PUNCT
iiclr-18282	890	1	jolly	jolly	PROPN
iiclr-18282	890	2	&	&	CCONJ
iiclr-18282	890	3	knowlton	knowlton	PROPN
iiclr-18282	890	4	,	,	PUNCT
iiclr-18282	890	5	supra	supra	PROPN
iiclr-18282	890	6	note	note	PROPN
iiclr-18282	890	7	178	178	NUM
iiclr-18282	890	8	;	;	PUNCT
iiclr-18282	890	9	porritt	porritt	VERB
iiclr-18282	890	10	,	,	PUNCT
iiclr-18282	890	11	supra	supra	PROPN
iiclr-18282	890	12	note	note	NOUN
iiclr-18282	890	13	26	26	NUM
iiclr-18282	890	14	.	.	PUNCT
iiclr-18282	890	15	2014	2014	NUM
iiclr-18282	890	16	]	]	X
iiclr-18282	890	17	foreign	foreign	ADJ
iiclr-18282	890	18	account	account	NOUN
iiclr-18282	890	19	tax	tax	NOUN
iiclr-18282	890	20	compliance	compliance	NOUN
iiclr-18282	890	21	act	act	NOUN
iiclr-18282	890	22	765	765	NUM
iiclr-18282	890	23	so	so	ADV
iiclr-18282	890	24	broad	broad	ADJ
iiclr-18282	890	25	as	as	SCONJ
iiclr-18282	890	26	to	to	PART
iiclr-18282	890	27	cause	cause	VERB
iiclr-18282	890	28	a	a	DET
iiclr-18282	890	29	great	great	ADJ
iiclr-18282	890	30	disturbance	disturbance	NOUN
iiclr-18282	890	31	in	in	ADP
iiclr-18282	890	32	the	the	DET
iiclr-18282	890	33	financial	financial	ADJ
iiclr-18282	890	34	industry	industry	NOUN
iiclr-18282	890	35	,	,	PUNCT
iiclr-18282	890	36	but	but	CCONJ
iiclr-18282	890	37	not	not	PART
iiclr-18282	890	38	broad	broad	ADJ
iiclr-18282	890	39	enough	enough	ADV
iiclr-18282	890	40	to	to	PART
iiclr-18282	890	41	reach	reach	VERB
iiclr-18282	890	42	the	the	DET
iiclr-18282	890	43	ardent	ardent	ADJ
iiclr-18282	890	44	tax	tax	NOUN
iiclr-18282	890	45	avoiders	avoider	NOUN
iiclr-18282	890	46	that	that	PRON
iiclr-18282	890	47	it	it	PRON
iiclr-18282	890	48	seeks	seek	VERB
iiclr-18282	890	49	to	to	PART
iiclr-18282	890	50	cover.318	cover.318	VERB
iiclr-18282	890	51	fatca	fatca	NOUN
iiclr-18282	890	52	only	only	ADV
iiclr-18282	890	53	pushes	push	VERB
iiclr-18282	890	54	the	the	DET
iiclr-18282	890	55	market	market	NOUN
iiclr-18282	890	56	for	for	ADP
iiclr-18282	890	57	offshore	offshore	ADJ
iiclr-18282	890	58	tax	tax	NOUN
iiclr-18282	890	59	evasion	evasion	NOUN
iiclr-18282	890	60	deeper	deeply	ADV
iiclr-18282	890	61	into	into	ADP
iiclr-18282	890	62	the	the	DET
iiclr-18282	890	63	darkness	darkness	NOUN
iiclr-18282	890	64	and	and	CCONJ
iiclr-18282	890	65	further	far	ADV
iiclr-18282	890	66	from	from	ADP
iiclr-18282	890	67	reputable	reputable	ADJ
iiclr-18282	890	68	institutions	institution	NOUN
iiclr-18282	890	69	.	.	PUNCT
iiclr-18282	891	1	the	the	DET
iiclr-18282	891	2	best	good	ADJ
iiclr-18282	891	3	solution	solution	NOUN
iiclr-18282	891	4	to	to	PART
iiclr-18282	891	5	increase	increase	VERB
iiclr-18282	891	6	the	the	DET
iiclr-18282	891	7	revenue	revenue	NOUN
iiclr-18282	891	8	of	of	ADP
iiclr-18282	891	9	the	the	DET
iiclr-18282	891	10	irs	irs	PROPN
iiclr-18282	891	11	and	and	CCONJ
iiclr-18282	891	12	decrease	decrease	VERB
iiclr-18282	891	13	the	the	DET
iiclr-18282	891	14	amount	amount	NOUN
iiclr-18282	891	15	of	of	ADP
iiclr-18282	891	16	individuals	individual	NOUN
iiclr-18282	891	17	avoiding	avoid	VERB
iiclr-18282	891	18	taxes	taxis	NOUN
iiclr-18282	891	19	is	be	AUX
iiclr-18282	891	20	to	to	PART
iiclr-18282	891	21	entice	entice	VERB
iiclr-18282	891	22	those	those	DET
iiclr-18282	891	23	individuals	individual	NOUN
iiclr-18282	891	24	to	to	PART
iiclr-18282	891	25	move	move	VERB
iiclr-18282	891	26	their	their	PRON
iiclr-18282	891	27	assets	asset	NOUN
iiclr-18282	891	28	back	back	ADV
iiclr-18282	891	29	onto	onto	ADP
iiclr-18282	891	30	us	we	PRON
iiclr-18282	891	31	soil	soil	NOUN
iiclr-18282	891	32	with	with	ADP
iiclr-18282	891	33	favorable	favorable	ADJ
iiclr-18282	891	34	treatment	treatment	NOUN
iiclr-18282	891	35	.	.	PUNCT
iiclr-18282	892	1	although	although	SCONJ
iiclr-18282	892	2	public	public	ADJ
iiclr-18282	892	3	opinion	opinion	NOUN
iiclr-18282	892	4	will	will	AUX
iiclr-18282	892	5	most	most	ADV
iiclr-18282	892	6	likely	likely	ADV
iiclr-18282	892	7	prevent	prevent	VERB
iiclr-18282	892	8	this	this	PRON
iiclr-18282	892	9	from	from	ADP
iiclr-18282	892	10	occurring	occur	VERB
iiclr-18282	892	11	,	,	PUNCT
iiclr-18282	892	12	a	a	DET
iiclr-18282	892	13	compromise	compromise	NOUN
iiclr-18282	892	14	must	must	AUX
iiclr-18282	892	15	be	be	AUX
iiclr-18282	892	16	struck	strike	VERB
iiclr-18282	892	17	.	.	PUNCT
iiclr-18282	893	1	the	the	DET
iiclr-18282	893	2	american	american	ADJ
iiclr-18282	893	3	public	public	NOUN
iiclr-18282	893	4	and	and	CCONJ
iiclr-18282	893	5	the	the	DET
iiclr-18282	893	6	tax	tax	NOUN
iiclr-18282	893	7	avoiders	avoider	NOUN
iiclr-18282	893	8	are	be	AUX
iiclr-18282	893	9	locked	lock	VERB
iiclr-18282	893	10	in	in	ADP
iiclr-18282	893	11	a	a	DET
iiclr-18282	893	12	prisoner	prisoner	NOUN
iiclr-18282	893	13	’s	’s	PART
iiclr-18282	893	14	dilemma	dilemma	NOUN
iiclr-18282	893	15	and	and	CCONJ
iiclr-18282	893	16	they	they	PRON
iiclr-18282	893	17	must	must	AUX
iiclr-18282	893	18	work	work	VERB
iiclr-18282	893	19	together	together	ADV
iiclr-18282	893	20	to	to	PART
iiclr-18282	893	21	find	find	VERB
iiclr-18282	893	22	the	the	DET
iiclr-18282	893	23	best	good	ADJ
iiclr-18282	893	24	solution	solution	NOUN
iiclr-18282	893	25	for	for	ADP
iiclr-18282	893	26	all	all	DET
iiclr-18282	893	27	parties	party	NOUN
iiclr-18282	893	28	involved	involve	VERB
iiclr-18282	893	29	.	.	PUNCT
iiclr-18282	894	1	318	318	X
iiclr-18282	894	2	.	.	PUNCT
iiclr-18282	895	1	see	see	VERB
iiclr-18282	895	2	supra	supra	PROPN
iiclr-18282	895	3	part	part	PROPN
iiclr-18282	895	4	iv	iv	NUM
iiclr-18282	895	5	.	.	PUNCT