id	sid	tid	token	lemma	pos
iiclr-27366	1	1	justice	justice	NOUN
iiclr-27366	1	2	,	,	PUNCT
iiclr-27366	1	3	third	third	ADJ
iiclr-27366	1	4	-	-	PUNCT
iiclr-27366	1	5	party	party	NOUN
iiclr-27366	1	6	funding	funding	NOUN
iiclr-27366	1	7	,	,	PUNCT
iiclr-27366	1	8	and	and	CCONJ
iiclr-27366	1	9	tax	tax	NOUN
iiclr-27366	1	10	treaty	treaty	NOUN
iiclr-27366	1	11	arbitration	arbitration	NOUN
iiclr-27366	1	12	kun	kun	PROPN
iiclr-27366	1	13	chol	chol	PROPN
iiclr-27366	1	14	kim	kim	PROPN
iiclr-27366	1	15	,	,	PUNCT
iiclr-27366	1	16	esq	esq	PROPN
iiclr-27366	1	17	.	.	PUNCT
iiclr-27366	1	18	*	*	PUNCT
iiclr-27366	2	1	abstract	abstract	ADJ
iiclr-27366	2	2	resolving	resolve	VERB
iiclr-27366	2	3	tax	tax	NOUN
iiclr-27366	2	4	treaty	treaty	NOUN
iiclr-27366	2	5	disputes	dispute	NOUN
iiclr-27366	2	6	and	and	CCONJ
iiclr-27366	2	7	improving	improve	VERB
iiclr-27366	2	8	dispute	dispute	NOUN
iiclr-27366	2	9	resolution	resolution	NOUN
iiclr-27366	2	10	mechanisms	mechanism	NOUN
iiclr-27366	2	11	for	for	ADP
iiclr-27366	2	12	tax	tax	NOUN
iiclr-27366	2	13	treaty	treaty	NOUN
iiclr-27366	2	14	disputes	dispute	NOUN
iiclr-27366	2	15	have	have	AUX
iiclr-27366	2	16	been	be	AUX
iiclr-27366	2	17	important	important	ADJ
iiclr-27366	2	18	topics	topic	NOUN
iiclr-27366	2	19	for	for	ADP
iiclr-27366	2	20	international	international	ADJ
iiclr-27366	2	21	tax	tax	NOUN
iiclr-27366	2	22	for	for	ADP
iiclr-27366	2	23	decades	decade	NOUN
iiclr-27366	2	24	,	,	PUNCT
iiclr-27366	2	25	but	but	CCONJ
iiclr-27366	2	26	it	it	PRON
iiclr-27366	2	27	has	have	AUX
iiclr-27366	2	28	not	not	PART
iiclr-27366	2	29	been	be	AUX
iiclr-27366	2	30	an	an	DET
iiclr-27366	2	31	easy	easy	ADJ
iiclr-27366	2	32	journey	journey	NOUN
iiclr-27366	2	33	for	for	SCONJ
iiclr-27366	2	34	the	the	DET
iiclr-27366	2	35	international	international	ADJ
iiclr-27366	2	36	tax	tax	NOUN
iiclr-27366	2	37	community	community	NOUN
iiclr-27366	2	38	including	include	VERB
iiclr-27366	2	39	policymakers	policymaker	NOUN
iiclr-27366	2	40	,	,	PUNCT
iiclr-27366	2	41	international	international	ADJ
iiclr-27366	2	42	bodies	body	NOUN
iiclr-27366	2	43	,	,	PUNCT
iiclr-27366	2	44	and	and	CCONJ
iiclr-27366	2	45	academics	academic	NOUN
iiclr-27366	2	46	to	to	PART
iiclr-27366	2	47	come	come	VERB
iiclr-27366	2	48	up	up	ADP
iiclr-27366	2	49	with	with	ADP
iiclr-27366	2	50	a	a	DET
iiclr-27366	2	51	clear	clear	ADJ
iiclr-27366	2	52	solution	solution	NOUN
iiclr-27366	2	53	.	.	PUNCT
iiclr-27366	3	1	similar	similar	ADJ
iiclr-27366	3	2	to	to	ADP
iiclr-27366	3	3	other	other	ADJ
iiclr-27366	3	4	global	global	ADJ
iiclr-27366	3	5	policies	policy	NOUN
iiclr-27366	3	6	that	that	PRON
iiclr-27366	3	7	require	require	VERB
iiclr-27366	3	8	a	a	DET
iiclr-27366	3	9	multilateral	multilateral	ADJ
iiclr-27366	3	10	agreement	agreement	NOUN
iiclr-27366	3	11	,	,	PUNCT
iiclr-27366	3	12	a	a	DET
iiclr-27366	3	13	multilateral	multilateral	ADJ
iiclr-27366	3	14	approach	approach	NOUN
iiclr-27366	3	15	to	to	ADP
iiclr-27366	3	16	a	a	DET
iiclr-27366	3	17	global	global	ADJ
iiclr-27366	3	18	tax	tax	NOUN
iiclr-27366	3	19	policy	policy	NOUN
iiclr-27366	3	20	can	can	AUX
iiclr-27366	3	21	not	not	PART
iiclr-27366	3	22	be	be	AUX
iiclr-27366	3	23	easy	easy	ADJ
iiclr-27366	3	24	as	as	SCONJ
iiclr-27366	3	25	relations	relation	NOUN
iiclr-27366	3	26	among	among	ADP
iiclr-27366	3	27	the	the	DET
iiclr-27366	3	28	states	state	NOUN
iiclr-27366	3	29	with	with	ADP
iiclr-27366	3	30	different	different	ADJ
iiclr-27366	3	31	backgrounds	background	NOUN
iiclr-27366	3	32	need	need	VERB
iiclr-27366	3	33	to	to	PART
iiclr-27366	3	34	be	be	AUX
iiclr-27366	3	35	coordinated	coordinate	VERB
iiclr-27366	3	36	and	and	CCONJ
iiclr-27366	3	37	it	it	PRON
iiclr-27366	3	38	involves	involve	VERB
iiclr-27366	3	39	critical	critical	ADJ
iiclr-27366	3	40	issues	issue	NOUN
iiclr-27366	3	41	relevant	relevant	ADJ
iiclr-27366	3	42	to	to	ADP
iiclr-27366	3	43	national	national	ADJ
iiclr-27366	3	44	interests	interest	NOUN
iiclr-27366	3	45	such	such	ADJ
iiclr-27366	3	46	as	as	ADP
iiclr-27366	3	47	tax	tax	NOUN
iiclr-27366	3	48	sovereignty	sovereignty	NOUN
iiclr-27366	3	49	,	,	PUNCT
iiclr-27366	3	50	revenue	revenue	NOUN
iiclr-27366	3	51	,	,	PUNCT
iiclr-27366	3	52	conflicts	conflict	NOUN
iiclr-27366	3	53	with	with	ADP
iiclr-27366	3	54	domestic	domestic	ADJ
iiclr-27366	3	55	laws	law	NOUN
iiclr-27366	3	56	,	,	PUNCT
iiclr-27366	3	57	and	and	CCONJ
iiclr-27366	3	58	financial	financial	ADJ
iiclr-27366	3	59	resources	resource	NOUN
iiclr-27366	3	60	.	.	PUNCT
iiclr-27366	4	1	that	that	PRON
iiclr-27366	4	2	being	be	AUX
iiclr-27366	4	3	said	say	VERB
iiclr-27366	4	4	,	,	PUNCT
iiclr-27366	4	5	the	the	DET
iiclr-27366	4	6	current	current	ADJ
iiclr-27366	4	7	global	global	ADJ
iiclr-27366	4	8	approach	approach	NOUN
iiclr-27366	4	9	to	to	PART
iiclr-27366	4	10	resolve	resolve	VERB
iiclr-27366	4	11	unsuccessful	unsuccessful	ADJ
iiclr-27366	4	12	mutual	mutual	ADJ
iiclr-27366	4	13	agreement	agreement	NOUN
iiclr-27366	4	14	procedure	procedure	NOUN
iiclr-27366	4	15	(	(	PUNCT
iiclr-27366	4	16	“	"	PUNCT
iiclr-27366	4	17	map	map	NOUN
iiclr-27366	4	18	”	"	PUNCT
iiclr-27366	4	19	)	)	PUNCT
iiclr-27366	4	20	cases	case	NOUN
iiclr-27366	4	21	of	of	ADP
iiclr-27366	4	22	a	a	DET
iiclr-27366	4	23	tax	tax	NOUN
iiclr-27366	4	24	treaty	treaty	NOUN
iiclr-27366	4	25	seems	seem	VERB
iiclr-27366	4	26	fairly	fairly	ADV
iiclr-27366	4	27	straightforward	straightforward	ADJ
iiclr-27366	4	28	under	under	ADP
iiclr-27366	4	29	both	both	CCONJ
iiclr-27366	4	30	the	the	DET
iiclr-27366	4	31	organization	organization	NOUN
iiclr-27366	4	32	for	for	ADP
iiclr-27366	4	33	economic	economic	ADJ
iiclr-27366	4	34	co	co	NOUN
iiclr-27366	4	35	-	-	NOUN
iiclr-27366	4	36	operation	operation	NOUN
iiclr-27366	4	37	and	and	CCONJ
iiclr-27366	4	38	development	development	NOUN
iiclr-27366	4	39	and	and	CCONJ
iiclr-27366	4	40	the	the	DET
iiclr-27366	4	41	united	united	PROPN
iiclr-27366	4	42	nations	nations	PROPN
iiclr-27366	4	43	’	'	PUNCT
iiclr-27366	4	44	model	model	NOUN
iiclr-27366	4	45	tax	tax	NOUN
iiclr-27366	4	46	conventions	convention	NOUN
iiclr-27366	4	47	as	as	SCONJ
iiclr-27366	4	48	both	both	PRON
iiclr-27366	4	49	simply	simply	ADV
iiclr-27366	4	50	suggest	suggest	VERB
iiclr-27366	4	51	arbitration	arbitration	NOUN
iiclr-27366	4	52	to	to	PART
iiclr-27366	4	53	step	step	VERB
iiclr-27366	4	54	in	in	ADV
iiclr-27366	4	55	to	to	PART
iiclr-27366	4	56	render	render	VERB
iiclr-27366	4	57	a	a	DET
iiclr-27366	4	58	final	final	ADJ
iiclr-27366	4	59	decision	decision	NOUN
iiclr-27366	4	60	for	for	ADP
iiclr-27366	4	61	the	the	DET
iiclr-27366	4	62	unsuccessful	unsuccessful	ADJ
iiclr-27366	4	63	map	map	NOUN
iiclr-27366	4	64	cases	case	NOUN
iiclr-27366	4	65	.	.	PUNCT
iiclr-27366	5	1	however	however	ADV
iiclr-27366	5	2	,	,	PUNCT
iiclr-27366	5	3	due	due	ADP
iiclr-27366	5	4	to	to	ADP
iiclr-27366	5	5	the	the	DET
iiclr-27366	5	6	factors	factor	NOUN
iiclr-27366	5	7	mentioned	mention	VERB
iiclr-27366	5	8	earlier	early	ADV
iiclr-27366	5	9	,	,	PUNCT
iiclr-27366	5	10	the	the	DET
iiclr-27366	5	11	vast	vast	ADJ
iiclr-27366	5	12	majority	majority	NOUN
iiclr-27366	5	13	of	of	ADP
iiclr-27366	5	14	the	the	DET
iiclr-27366	5	15	bilateral	bilateral	ADJ
iiclr-27366	5	16	tax	tax	NOUN
iiclr-27366	5	17	treaties	treaty	NOUN
iiclr-27366	5	18	do	do	AUX
iiclr-27366	5	19	not	not	PART
iiclr-27366	5	20	contain	contain	VERB
iiclr-27366	5	21	the	the	DET
iiclr-27366	5	22	arbitration	arbitration	NOUN
iiclr-27366	5	23	clause	clause	NOUN
iiclr-27366	5	24	,	,	PUNCT
iiclr-27366	5	25	and	and	CCONJ
iiclr-27366	5	26	it	it	PRON
iiclr-27366	5	27	seems	seem	VERB
iiclr-27366	5	28	quite	quite	ADV
iiclr-27366	5	29	clear	clear	ADJ
iiclr-27366	5	30	that	that	SCONJ
iiclr-27366	5	31	an	an	DET
iiclr-27366	5	32	approach	approach	NOUN
iiclr-27366	5	33	needs	need	VERB
iiclr-27366	5	34	to	to	PART
iiclr-27366	5	35	be	be	AUX
iiclr-27366	5	36	made	make	VERB
iiclr-27366	5	37	from	from	ADP
iiclr-27366	5	38	both	both	CCONJ
iiclr-27366	5	39	within	within	ADP
iiclr-27366	5	40	and	and	CCONJ
iiclr-27366	5	41	outside	outside	ADP
iiclr-27366	5	42	the	the	DET
iiclr-27366	5	43	boundaries	boundary	NOUN
iiclr-27366	5	44	of	of	ADP
iiclr-27366	5	45	international	international	ADJ
iiclr-27366	5	46	tax	tax	NOUN
iiclr-27366	5	47	,	,	PUNCT
iiclr-27366	5	48	tackling	tackle	VERB
iiclr-27366	5	49	sub	sub	NOUN
iiclr-27366	5	50	-	-	NOUN
iiclr-27366	5	51	issue	issue	NOUN
iiclr-27366	5	52	by	by	ADP
iiclr-27366	5	53	sub	sub	NOUN
iiclr-27366	5	54	-	-	NOUN
iiclr-27366	5	55	issue	issue	NOUN
iiclr-27366	5	56	,	,	PUNCT
iiclr-27366	5	57	in	in	ADP
iiclr-27366	5	58	order	order	NOUN
iiclr-27366	5	59	to	to	PART
iiclr-27366	5	60	improve	improve	VERB
iiclr-27366	5	61	dispute	dispute	NOUN
iiclr-27366	5	62	resolution	resolution	NOUN
iiclr-27366	5	63	mechanism	mechanism	NOUN
iiclr-27366	5	64	for	for	ADP
iiclr-27366	5	65	tax	tax	NOUN
iiclr-27366	5	66	treaty	treaty	NOUN
iiclr-27366	5	67	disputes	dispute	NOUN
iiclr-27366	5	68	.	.	PUNCT
iiclr-27366	6	1	this	this	DET
iiclr-27366	6	2	article	article	NOUN
iiclr-27366	6	3	aims	aim	VERB
iiclr-27366	6	4	to	to	PART
iiclr-27366	6	5	highlight	highlight	VERB
iiclr-27366	6	6	the	the	DET
iiclr-27366	6	7	importance	importance	NOUN
iiclr-27366	6	8	of	of	ADP
iiclr-27366	6	9	having	have	VERB
iiclr-27366	6	10	the	the	DET
iiclr-27366	6	11	arbitration	arbitration	NOUN
iiclr-27366	6	12	clause	clause	NOUN
iiclr-27366	6	13	in	in	ADP
iiclr-27366	6	14	a	a	DET
iiclr-27366	6	15	tax	tax	NOUN
iiclr-27366	6	16	treaty	treaty	NOUN
iiclr-27366	6	17	,	,	PUNCT
iiclr-27366	6	18	and	and	CCONJ
iiclr-27366	6	19	focusing	focus	VERB
iiclr-27366	6	20	on	on	ADP
iiclr-27366	6	21	the	the	DET
iiclr-27366	6	22	financial	financial	ADJ
iiclr-27366	6	23	aspects	aspect	NOUN
iiclr-27366	6	24	of	of	ADP
iiclr-27366	6	25	tax	tax	NOUN
iiclr-27366	6	26	treaty	treaty	NOUN
iiclr-27366	6	27	arbitration	arbitration	NOUN
iiclr-27366	6	28	,	,	PUNCT
iiclr-27366	6	29	examines	examine	VERB
iiclr-27366	6	30	whether	whether	SCONJ
iiclr-27366	6	31	third	third	ADJ
iiclr-27366	6	32	-	-	PUNCT
iiclr-27366	6	33	party	party	NOUN
iiclr-27366	6	34	funding	funding	NOUN
iiclr-27366	6	35	(	(	PUNCT
iiclr-27366	6	36	“	"	PUNCT
iiclr-27366	6	37	tpf	tpf	PROPN
iiclr-27366	6	38	”	"	PUNCT
iiclr-27366	6	39	)	)	PUNCT
iiclr-27366	6	40	,	,	PUNCT
iiclr-27366	6	41	which	which	PRON
iiclr-27366	6	42	has	have	AUX
iiclr-27366	6	43	become	become	VERB
iiclr-27366	6	44	more	more	ADV
iiclr-27366	6	45	mainstream	mainstream	NOUN
iiclr-27366	6	46	in	in	ADP
iiclr-27366	6	47	traditional	traditional	ADJ
iiclr-27366	6	48	international	international	ADJ
iiclr-27366	6	49	arbitration	arbitration	NOUN
iiclr-27366	6	50	proceedings	proceeding	NOUN
iiclr-27366	6	51	,	,	PUNCT
iiclr-27366	6	52	could	could	AUX
iiclr-27366	6	53	be	be	AUX
iiclr-27366	6	54	utilized	utilize	VERB
iiclr-27366	6	55	in	in	ADP
iiclr-27366	6	56	tax	tax	NOUN
iiclr-27366	6	57	treaty	treaty	NOUN
iiclr-27366	6	58	arbitration	arbitration	NOUN
iiclr-27366	6	59	to	to	PART
iiclr-27366	6	60	remove	remove	VERB
iiclr-27366	6	61	certain	certain	ADJ
iiclr-27366	6	62	financial	financial	ADJ
iiclr-27366	6	63	barriers	barrier	NOUN
iiclr-27366	6	64	as	as	ADP
iiclr-27366	6	65	in	in	ADP
iiclr-27366	6	66	other	other	ADJ
iiclr-27366	6	67	traditional	traditional	ADJ
iiclr-27366	6	68	arbitration	arbitration	NOUN
iiclr-27366	6	69	proceedings	proceeding	NOUN
iiclr-27366	6	70	by	by	ADP
iiclr-27366	6	71	analyzing	analyze	VERB
iiclr-27366	6	72	(	(	PUNCT
iiclr-27366	6	73	i	i	NOUN
iiclr-27366	6	74	)	)	PUNCT
iiclr-27366	6	75	any	any	DET
iiclr-27366	6	76	legal	legal	ADJ
iiclr-27366	6	77	barriers	barrier	NOUN
iiclr-27366	6	78	,	,	PUNCT
iiclr-27366	6	79	(	(	PUNCT
iiclr-27366	6	80	ii	ii	NOUN
iiclr-27366	6	81	)	)	PUNCT
iiclr-27366	6	82	benefits	benefit	NOUN
iiclr-27366	6	83	from	from	ADP
iiclr-27366	6	84	a	a	DET
iiclr-27366	6	85	justice	justice	NOUN
iiclr-27366	6	86	perspective	perspective	NOUN
iiclr-27366	6	87	,	,	PUNCT
iiclr-27366	6	88	and	and	CCONJ
iiclr-27366	6	89	(	(	PUNCT
iiclr-27366	6	90	iii	iii	X
iiclr-27366	6	91	)	)	PUNCT
iiclr-27366	6	92	investment	investment	NOUN
iiclr-27366	6	93	merit	merit	NOUN
iiclr-27366	6	94	from	from	ADP
iiclr-27366	6	95	a	a	DET
iiclr-27366	6	96	funder	funder	NOUN
iiclr-27366	6	97	perspective	perspective	NOUN
iiclr-27366	6	98	.	.	PUNCT
iiclr-27366	7	1	for	for	ADP
iiclr-27366	7	2	the	the	DET
iiclr-27366	7	3	analysis	analysis	NOUN
iiclr-27366	7	4	,	,	PUNCT
iiclr-27366	7	5	the	the	DET
iiclr-27366	7	6	article	article	NOUN
iiclr-27366	7	7	specifically	specifically	ADV
iiclr-27366	7	8	discusses	discuss	VERB
iiclr-27366	7	9	(	(	PUNCT
iiclr-27366	7	10	a	a	X
iiclr-27366	7	11	)	)	PUNCT
iiclr-27366	7	12	the	the	DET
iiclr-27366	7	13	current	current	ADJ
iiclr-27366	7	14	issues	issue	NOUN
iiclr-27366	7	15	and	and	CCONJ
iiclr-27366	7	16	the	the	DET
iiclr-27366	7	17	status	status	NOUN
iiclr-27366	7	18	quo	quo	NOUN
iiclr-27366	7	19	of	of	ADP
iiclr-27366	7	20	the	the	DET
iiclr-27366	7	21	map	map	NOUN
iiclr-27366	7	22	and	and	CCONJ
iiclr-27366	7	23	tax	tax	NOUN
iiclr-27366	7	24	treaty	treaty	NOUN
iiclr-27366	7	25	arbitration	arbitration	NOUN
iiclr-27366	7	26	,	,	PUNCT
iiclr-27366	7	27	(	(	PUNCT
iiclr-27366	7	28	b	b	X
iiclr-27366	7	29	)	)	PUNCT
iiclr-27366	7	30	how	how	SCONJ
iiclr-27366	7	31	tpf	tpf	PROPN
iiclr-27366	7	32	has	have	AUX
iiclr-27366	7	33	been	be	AUX
iiclr-27366	7	34	utilized	utilize	VERB
iiclr-27366	7	35	in	in	ADP
iiclr-27366	7	36	international	international	ADJ
iiclr-27366	7	37	arbitration	arbitration	NOUN
iiclr-27366	7	38	and	and	CCONJ
iiclr-27366	7	39	helping	help	VERB
iiclr-27366	7	40	parties	party	NOUN
iiclr-27366	7	41	without	without	ADP
iiclr-27366	7	42	or	or	CCONJ
iiclr-27366	7	43	insufficient	insufficient	ADJ
iiclr-27366	7	44	financial	financial	ADJ
iiclr-27366	7	45	resources	resource	NOUN
iiclr-27366	7	46	,	,	PUNCT
iiclr-27366	7	47	(	(	PUNCT
iiclr-27366	7	48	c	c	X
iiclr-27366	7	49	)	)	PUNCT
iiclr-27366	7	50	differences	difference	NOUN
iiclr-27366	7	51	and	and	CCONJ
iiclr-27366	7	52	similarities	similarity	NOUN
iiclr-27366	7	53	between	between	ADP
iiclr-27366	7	54	tax	tax	NOUN
iiclr-27366	7	55	treaty	treaty	NOUN
iiclr-27366	7	56	arbitration	arbitration	NOUN
iiclr-27366	7	57	and	and	CCONJ
iiclr-27366	7	58	other	other	ADJ
iiclr-27366	7	59	types	type	NOUN
iiclr-27366	7	60	of	of	ADP
iiclr-27366	7	61	international	international	ADJ
iiclr-27366	7	62	arbitration	arbitration	NOUN
iiclr-27366	7	63	i.e.	i.e.	X
iiclr-27366	7	64	,	,	PUNCT
iiclr-27366	7	65	international	international	ADJ
iiclr-27366	7	66	commercial	commercial	ADJ
iiclr-27366	7	67	arbitration	arbitration	NOUN
iiclr-27366	7	68	,	,	PUNCT
iiclr-27366	7	69	investor	investor	NOUN
iiclr-27366	7	70	-	-	PUNCT
iiclr-27366	7	71	state	state	NOUN
iiclr-27366	7	72	arbitration	arbitration	NOUN
iiclr-27366	7	73	,	,	PUNCT
iiclr-27366	7	74	and	and	CCONJ
iiclr-27366	7	75	state	state	NOUN
iiclr-27366	7	76	-	-	PUNCT
iiclr-27366	7	77	state	state	NOUN
iiclr-27366	7	78	arbitration	arbitration	NOUN
iiclr-27366	7	79	,	,	PUNCT
iiclr-27366	7	80	and	and	CCONJ
iiclr-27366	7	81	(	(	PUNCT
iiclr-27366	7	82	d	d	X
iiclr-27366	7	83	)	)	PUNCT
iiclr-27366	7	84	tpf	tpf	NOUN
iiclr-27366	7	85	from	from	ADP
iiclr-27366	7	86	both	both	CCONJ
iiclr-27366	7	87	the	the	DET
iiclr-27366	7	88	taxpayer	taxpayer	NOUN
iiclr-27366	7	89	claimant	claimant	NOUN
iiclr-27366	7	90	and	and	CCONJ
iiclr-27366	7	91	the	the	DET
iiclr-27366	7	92	funder	funder	NOUN
iiclr-27366	7	93	perspective	perspective	NOUN
iiclr-27366	7	94	.	.	PUNCT
iiclr-27366	8	1	*	*	PUNCT
iiclr-27366	8	2	attorney	attorney	NOUN
iiclr-27366	8	3	at	at	ADP
iiclr-27366	8	4	law	law	NOUN
iiclr-27366	8	5	(	(	PUNCT
iiclr-27366	8	6	maryland	maryland	NOUN
iiclr-27366	8	7	)	)	PUNCT
iiclr-27366	8	8	.	.	PUNCT
iiclr-27366	9	1	doctor	doctor	NOUN
iiclr-27366	9	2	of	of	ADP
iiclr-27366	9	3	juridical	juridical	ADJ
iiclr-27366	9	4	sciences	science	NOUN
iiclr-27366	9	5	(	(	PUNCT
iiclr-27366	9	6	university	university	PROPN
iiclr-27366	9	7	of	of	ADP
iiclr-27366	9	8	florida	florida	PROPN
iiclr-27366	9	9	college	college	PROPN
iiclr-27366	9	10	of	of	ADP
iiclr-27366	9	11	law	law	NOUN
iiclr-27366	9	12	)	)	PUNCT
iiclr-27366	9	13	.	.	PUNCT
iiclr-27366	10	1	the	the	DET
iiclr-27366	10	2	author	author	NOUN
iiclr-27366	10	3	would	would	AUX
iiclr-27366	10	4	like	like	VERB
iiclr-27366	10	5	to	to	PART
iiclr-27366	10	6	express	express	VERB
iiclr-27366	10	7	deep	deep	ADJ
iiclr-27366	10	8	gratitude	gratitude	NOUN
iiclr-27366	10	9	to	to	ADP
iiclr-27366	10	10	professor	professor	PROPN
iiclr-27366	10	11	mindy	mindy	PROPN
iiclr-27366	10	12	herzfeld	herzfeld	PROPN
iiclr-27366	10	13	,	,	PUNCT
iiclr-27366	10	14	professor	professor	NOUN
iiclr-27366	10	15	wentong	wentong	PROPN
iiclr-27366	10	16	zheng	zheng	PROPN
iiclr-27366	10	17	,	,	PUNCT
iiclr-27366	10	18	dean	dean	PROPN
iiclr-27366	10	19	charlene	charlene	PROPN
iiclr-27366	10	20	luke	luke	PROPN
iiclr-27366	10	21	,	,	PUNCT
iiclr-27366	10	22	professor	professor	PROPN
iiclr-27366	10	23	william	william	PROPN
iiclr-27366	10	24	w.	w.	PROPN
iiclr-27366	10	25	park	park	PROPN
iiclr-27366	10	26	,	,	PUNCT
iiclr-27366	10	27	wookmi	wookmi	NOUN
iiclr-27366	10	28	choi	choi	NOUN
iiclr-27366	10	29	,	,	PUNCT
iiclr-27366	10	30	and	and	CCONJ
iiclr-27366	10	31	seiung	seiung	VERB
iiclr-27366	10	32	kim	kim	PROPN
iiclr-27366	10	33	.	.	PUNCT
iiclr-27366	11	1	any	any	DET
iiclr-27366	11	2	errors	error	NOUN
iiclr-27366	11	3	that	that	PRON
iiclr-27366	11	4	remain	remain	VERB
iiclr-27366	11	5	in	in	ADP
iiclr-27366	11	6	this	this	DET
iiclr-27366	11	7	article	article	NOUN
iiclr-27366	11	8	are	be	AUX
iiclr-27366	11	9	the	the	DET
iiclr-27366	11	10	author	author	NOUN
iiclr-27366	11	11	’s	’s	PART
iiclr-27366	11	12	sole	sole	ADJ
iiclr-27366	11	13	responsibility	responsibility	NOUN
iiclr-27366	11	14	.	.	PUNCT
iiclr-27366	12	1	40	40	NUM
iiclr-27366	12	2	indiana	indiana	PROPN
iiclr-27366	12	3	int’l	int’l	NUM
iiclr-27366	12	4	&	&	CCONJ
iiclr-27366	12	5	comp	comp	PROPN
iiclr-27366	12	6	.	.	PUNCT
iiclr-27366	13	1	law	law	NOUN
iiclr-27366	13	2	review	review	NOUN
iiclr-27366	14	1	[	[	X
iiclr-27366	14	2	vol	vol	NOUN
iiclr-27366	14	3	.	.	PUNCT
iiclr-27366	15	1	33:39	33:39	NUM
iiclr-27366	15	2	table	table	NOUN
iiclr-27366	15	3	of	of	ADP
iiclr-27366	15	4	contents	content	NOUN
iiclr-27366	15	5	i.	i.	PROPN
iiclr-27366	15	6	introduction	introduction	PROPN
iiclr-27366	15	7	ii	ii	PROPN
iiclr-27366	15	8	.	.	PUNCT
iiclr-27366	16	1	the	the	DET
iiclr-27366	16	2	map	map	NOUN
iiclr-27366	16	3	and	and	CCONJ
iiclr-27366	16	4	tax	tax	NOUN
iiclr-27366	16	5	treaty	treaty	NOUN
iiclr-27366	16	6	arbitration	arbitration	NOUN
iiclr-27366	16	7	a.	a.	NOUN
iiclr-27366	16	8	overview	overview	NOUN
iiclr-27366	16	9	of	of	ADP
iiclr-27366	16	10	the	the	DET
iiclr-27366	16	11	map	map	NOUN
iiclr-27366	16	12	:	:	PUNCT
iiclr-27366	16	13	article	article	NOUN
iiclr-27366	16	14	25	25	NUM
iiclr-27366	16	15	of	of	ADP
iiclr-27366	16	16	the	the	DET
iiclr-27366	16	17	model	model	NOUN
iiclr-27366	16	18	tax	tax	NOUN
iiclr-27366	16	19	conventions	convention	NOUN
iiclr-27366	16	20	b.	b.	VERB
iiclr-27366	16	21	the	the	DET
iiclr-27366	16	22	key	key	ADJ
iiclr-27366	16	23	issues	issue	NOUN
iiclr-27366	16	24	of	of	ADP
iiclr-27366	16	25	the	the	DET
iiclr-27366	16	26	map	map	NOUN
iiclr-27366	16	27	and	and	CCONJ
iiclr-27366	16	28	the	the	DET
iiclr-27366	16	29	arbitration	arbitration	NOUN
iiclr-27366	16	30	clause	clause	NOUN
iiclr-27366	16	31	i.	i.	PROPN
iiclr-27366	16	32	beps	beps	PROPN
iiclr-27366	16	33	action	action	NOUN
iiclr-27366	16	34	item	item	NOUN
iiclr-27366	16	35	14	14	NUM
iiclr-27366	16	36	:	:	PUNCT
iiclr-27366	16	37	making	make	VERB
iiclr-27366	16	38	dispute	dispute	NOUN
iiclr-27366	16	39	resolution	resolution	NOUN
iiclr-27366	16	40	mechanisms	mechanism	VERB
iiclr-27366	16	41	more	more	ADV
iiclr-27366	16	42	effective	effective	ADJ
iiclr-27366	16	43	ii	ii	PROPN
iiclr-27366	16	44	.	.	PUNCT
iiclr-27366	17	1	beps	beps	PROPN
iiclr-27366	17	2	action	action	NOUN
iiclr-27366	17	3	item	item	NOUN
iiclr-27366	17	4	15	15	NUM
iiclr-27366	17	5	and	and	CCONJ
iiclr-27366	17	6	the	the	DET
iiclr-27366	17	7	mli	mli	PROPN
iiclr-27366	17	8	iii	iii	PROPN
iiclr-27366	17	9	.	.	PUNCT
iiclr-27366	18	1	the	the	DET
iiclr-27366	18	2	arbitration	arbitration	NOUN
iiclr-27366	18	3	clause	clause	NOUN
iiclr-27366	18	4	and	and	CCONJ
iiclr-27366	18	5	the	the	DET
iiclr-27366	18	6	factors	factor	NOUN
iiclr-27366	18	7	of	of	ADP
iiclr-27366	18	8	hesitancy	hesitancy	NOUN
iiclr-27366	18	9	iv	iv	X
iiclr-27366	18	10	.	.	PUNCT
iiclr-27366	19	1	recent	recent	ADJ
iiclr-27366	19	2	discussions	discussion	NOUN
iiclr-27366	19	3	and	and	CCONJ
iiclr-27366	19	4	developments	development	NOUN
iiclr-27366	19	5	in	in	ADP
iiclr-27366	19	6	the	the	DET
iiclr-27366	19	7	un	un	PROPN
iiclr-27366	19	8	and	and	CCONJ
iiclr-27366	19	9	oecd	oecd	PROPN
iiclr-27366	19	10	tax	tax	NOUN
iiclr-27366	19	11	meetings	meetings	PROPN
iiclr-27366	19	12	iii	iii	PROPN
iiclr-27366	19	13	.	.	PUNCT
iiclr-27366	19	14	international	international	ADJ
iiclr-27366	19	15	arbitration	arbitration	NOUN
iiclr-27366	19	16	and	and	CCONJ
iiclr-27366	19	17	tpf	tpf	PROPN
iiclr-27366	19	18	a.	a.	NOUN
iiclr-27366	19	19	overview	overview	NOUN
iiclr-27366	19	20	of	of	ADP
iiclr-27366	19	21	tpf	tpf	NOUN
iiclr-27366	19	22	:	:	PUNCT
iiclr-27366	19	23	definition	definition	NOUN
iiclr-27366	19	24	,	,	PUNCT
iiclr-27366	19	25	mechanism	mechanism	NOUN
iiclr-27366	19	26	,	,	PUNCT
iiclr-27366	19	27	and	and	CCONJ
iiclr-27366	19	28	law	law	PROPN
iiclr-27366	19	29	b.	b.	PROPN
iiclr-27366	19	30	rationale	rationale	NOUN
iiclr-27366	19	31	and	and	CCONJ
iiclr-27366	19	32	policy	policy	NOUN
iiclr-27366	19	33	reasons	reason	NOUN
iiclr-27366	19	34	iv	iv	NUM
iiclr-27366	19	35	.	.	PUNCT
iiclr-27366	19	36	tax	tax	NOUN
iiclr-27366	19	37	treaty	treaty	NOUN
iiclr-27366	19	38	arbitration	arbitration	NOUN
iiclr-27366	19	39	and	and	CCONJ
iiclr-27366	19	40	tpf	tpf	PROPN
iiclr-27366	19	41	a.	a.	NOUN
iiclr-27366	19	42	arbitration	arbitration	NOUN
iiclr-27366	19	43	institutions	institution	NOUN
iiclr-27366	19	44	and	and	CCONJ
iiclr-27366	19	45	courts	court	NOUN
iiclr-27366	19	46	,	,	PUNCT
iiclr-27366	19	47	procedural	procedural	ADJ
iiclr-27366	19	48	rules	rule	NOUN
iiclr-27366	19	49	,	,	PUNCT
iiclr-27366	19	50	and	and	CCONJ
iiclr-27366	19	51	substantive	substantive	ADJ
iiclr-27366	19	52	law	law	NOUN
iiclr-27366	19	53	i.	i.	NOUN
iiclr-27366	19	54	procedural	procedural	PROPN
iiclr-27366	19	55	rules	rule	NOUN
iiclr-27366	19	56	a.	a.	NOUN
iiclr-27366	19	57	article	article	NOUN
iiclr-27366	19	58	20	20	NUM
iiclr-27366	19	59	–	–	PUNCT
iiclr-27366	19	60	appointment	appointment	NOUN
iiclr-27366	19	61	of	of	ADP
iiclr-27366	19	62	arbitrators	arbitrator	NOUN
iiclr-27366	19	63	b.	b.	PROPN
iiclr-27366	19	64	article	article	NOUN
iiclr-27366	19	65	21	21	NUM
iiclr-27366	19	66	–	–	PUNCT
iiclr-27366	19	67	confidentiality	confidentiality	NOUN
iiclr-27366	19	68	of	of	ADP
iiclr-27366	19	69	arbitration	arbitration	NOUN
iiclr-27366	19	70	proceedings	proceeding	NOUN
iiclr-27366	19	71	c.	c.	NOUN
iiclr-27366	19	72	article	article	PROPN
iiclr-27366	19	73	22	22	NUM
iiclr-27366	19	74	–	–	PUNCT
iiclr-27366	19	75	resolution	resolution	NOUN
iiclr-27366	19	76	of	of	ADP
iiclr-27366	19	77	a	a	DET
iiclr-27366	19	78	case	case	NOUN
iiclr-27366	19	79	prior	prior	ADV
iiclr-27366	19	80	to	to	ADP
iiclr-27366	19	81	the	the	DET
iiclr-27366	19	82	conclusion	conclusion	NOUN
iiclr-27366	19	83	of	of	ADP
iiclr-27366	19	84	the	the	DET
iiclr-27366	19	85	arbitration	arbitration	NOUN
iiclr-27366	19	86	d.	d.	PROPN
iiclr-27366	19	87	article	article	PROPN
iiclr-27366	19	88	23	23	NUM
iiclr-27366	19	89	–	–	PUNCT
iiclr-27366	19	90	type	type	NOUN
iiclr-27366	19	91	of	of	ADP
iiclr-27366	19	92	arbitration	arbitration	NOUN
iiclr-27366	19	93	process	process	NOUN
iiclr-27366	19	94	e.	e.	PROPN
iiclr-27366	19	95	article	article	PROPN
iiclr-27366	19	96	24	24	NUM
iiclr-27366	19	97	–	–	PUNCT
iiclr-27366	19	98	agreement	agreement	NOUN
iiclr-27366	19	99	on	on	ADP
iiclr-27366	19	100	a	a	DET
iiclr-27366	19	101	different	different	ADJ
iiclr-27366	19	102	resolution	resolution	NOUN
iiclr-27366	19	103	f.	f.	NOUN
iiclr-27366	19	104	article	article	PROPN
iiclr-27366	19	105	25	25	NUM
iiclr-27366	19	106	–	–	PUNCT
iiclr-27366	19	107	costs	cost	NOUN
iiclr-27366	19	108	of	of	ADP
iiclr-27366	19	109	arbitration	arbitration	NOUN
iiclr-27366	19	110	proceedings	proceeding	NOUN
iiclr-27366	19	111	ii	ii	PROPN
iiclr-27366	19	112	.	.	PUNCT
iiclr-27366	20	1	substantive	substantive	PROPN
iiclr-27366	20	2	law	law	PROPN
iiclr-27366	20	3	b.	b.	PROPN
iiclr-27366	20	4	jurisdiction	jurisdiction	PROPN
iiclr-27366	20	5	c.	c.	PROPN
iiclr-27366	20	6	tax	tax	PROPN
iiclr-27366	20	7	treaty	treaty	NOUN
iiclr-27366	20	8	arbitration	arbitration	NOUN
iiclr-27366	20	9	from	from	ADP
iiclr-27366	20	10	third	third	ADJ
iiclr-27366	20	11	-	-	PUNCT
iiclr-27366	20	12	party	party	NOUN
iiclr-27366	20	13	funder	funder	NOUN
iiclr-27366	20	14	perspective	perspective	NOUN
iiclr-27366	20	15	and	and	CCONJ
iiclr-27366	20	16	tpf	tpf	NOUN
iiclr-27366	20	17	from	from	ADP
iiclr-27366	20	18	taxpayer	taxpayer	NOUN
iiclr-27366	20	19	claimant	claimant	NOUN
iiclr-27366	20	20	and	and	CCONJ
iiclr-27366	20	21	state	state	PROPN
iiclr-27366	20	22	perspective	perspective	PROPN
iiclr-27366	20	23	i.	i.	PROPN
iiclr-27366	20	24	tax	tax	PROPN
iiclr-27366	20	25	treaty	treaty	NOUN
iiclr-27366	20	26	arbitration	arbitration	NOUN
iiclr-27366	20	27	from	from	ADP
iiclr-27366	20	28	third	third	ADJ
iiclr-27366	20	29	-	-	PUNCT
iiclr-27366	20	30	party	party	NOUN
iiclr-27366	20	31	funder	funder	NOUN
iiclr-27366	20	32	perspective	perspective	NOUN
iiclr-27366	20	33	and	and	CCONJ
iiclr-27366	20	34	tpf	tpf	NOUN
iiclr-27366	20	35	from	from	ADP
iiclr-27366	20	36	taxpayer	taxpayer	PROPN
iiclr-27366	20	37	claimant	claimant	PROPN
iiclr-27366	20	38	perspective	perspective	PROPN
iiclr-27366	20	39	ii	ii	PROPN
iiclr-27366	20	40	.	.	PUNCT
iiclr-27366	21	1	tpf	tpf	PROPN
iiclr-27366	21	2	from	from	ADP
iiclr-27366	21	3	state	state	NOUN
iiclr-27366	21	4	perspective	perspective	NOUN
iiclr-27366	21	5	v.	v.	ADP
iiclr-27366	21	6	conclusion	conclusion	NOUN
iiclr-27366	21	7	appendix	appendix	VERB
iiclr-27366	21	8	a	a	PRON
iiclr-27366	21	9	–	–	PUNCT
iiclr-27366	21	10	the	the	DET
iiclr-27366	21	11	due	due	ADJ
iiclr-27366	21	12	diligence	diligence	NOUN
iiclr-27366	21	13	checklist	checklist	NOUN
iiclr-27366	21	14	appendix	appendix	NOUN
iiclr-27366	21	15	b	b	NOUN
iiclr-27366	21	16	–	–	PUNCT
iiclr-27366	21	17	part	part	NOUN
iiclr-27366	21	18	vi	vi	NOUN
iiclr-27366	21	19	of	of	ADP
iiclr-27366	21	20	the	the	DET
iiclr-27366	21	21	multilateral	multilateral	ADJ
iiclr-27366	21	22	convention	convention	NOUN
iiclr-27366	21	23	to	to	PART
iiclr-27366	21	24	implement	implement	VERB
iiclr-27366	21	25	tax	tax	NOUN
iiclr-27366	21	26	treaty	treaty	NOUN
iiclr-27366	21	27	related	relate	VERB
iiclr-27366	21	28	measures	measure	NOUN
iiclr-27366	21	29	to	to	PART
iiclr-27366	21	30	prevent	prevent	VERB
iiclr-27366	21	31	base	base	NOUN
iiclr-27366	21	32	erosion	erosion	NOUN
iiclr-27366	21	33	and	and	CCONJ
iiclr-27366	21	34	profit	profit	NOUN
iiclr-27366	21	35	shifting	shift	VERB
iiclr-27366	21	36	i.	i.	NOUN
iiclr-27366	21	37	introduction	introduction	NOUN
iiclr-27366	21	38	final	final	ADJ
iiclr-27366	21	39	decision	decision	NOUN
iiclr-27366	21	40	of	of	ADP
iiclr-27366	21	41	a	a	DET
iiclr-27366	21	42	legal	legal	ADJ
iiclr-27366	21	43	case	case	NOUN
iiclr-27366	21	44	is	be	AUX
iiclr-27366	21	45	one	one	NUM
iiclr-27366	21	46	of	of	ADP
iiclr-27366	21	47	the	the	DET
iiclr-27366	21	48	fundamental	fundamental	ADJ
iiclr-27366	21	49	elements	element	NOUN
iiclr-27366	21	50	of	of	ADP
iiclr-27366	21	51	the	the	DET
iiclr-27366	21	52	judicial	judicial	ADJ
iiclr-27366	21	53	system	system	NOUN
iiclr-27366	21	54	.	.	PUNCT
iiclr-27366	22	1	from	from	ADP
iiclr-27366	22	2	a	a	DET
iiclr-27366	22	3	justice	justice	NOUN
iiclr-27366	22	4	point	point	NOUN
iiclr-27366	22	5	of	of	ADP
iiclr-27366	22	6	view	view	NOUN
iiclr-27366	22	7	,	,	PUNCT
iiclr-27366	22	8	every	every	DET
iiclr-27366	22	9	legal	legal	ADJ
iiclr-27366	22	10	case	case	NOUN
iiclr-27366	22	11	or	or	CCONJ
iiclr-27366	22	12	dispute	dispute	NOUN
iiclr-27366	22	13	needs	need	NOUN
iiclr-27366	22	14	to	to	PART
iiclr-27366	22	15	be	be	AUX
iiclr-27366	22	16	concluded	conclude	VERB
iiclr-27366	22	17	with	with	ADP
iiclr-27366	22	18	a	a	DET
iiclr-27366	22	19	final	final	ADJ
iiclr-27366	22	20	and	and	CCONJ
iiclr-27366	22	21	binding	bind	VERB
iiclr-27366	22	22	decision	decision	NOUN
iiclr-27366	22	23	.	.	PUNCT
iiclr-27366	23	1	however	however	ADV
iiclr-27366	23	2	,	,	PUNCT
iiclr-27366	23	3	resolving	resolve	VERB
iiclr-27366	23	4	tax	tax	NOUN
iiclr-27366	23	5	treaty	treaty	NOUN
iiclr-27366	23	6	disputes	dispute	NOUN
iiclr-27366	23	7	has	have	AUX
iiclr-27366	23	8	been	be	AUX
iiclr-27366	23	9	one	one	NUM
iiclr-27366	23	10	of	of	ADP
iiclr-27366	23	11	the	the	DET
iiclr-27366	23	12	major	major	ADJ
iiclr-27366	23	13	problems	problem	NOUN
iiclr-27366	23	14	in	in	ADP
iiclr-27366	23	15	the	the	DET
iiclr-27366	23	16	modern	modern	ADJ
iiclr-27366	23	17	tax	tax	NOUN
iiclr-27366	23	18	treaty	treaty	NOUN
iiclr-27366	23	19	network	network	NOUN
iiclr-27366	23	20	as	as	SCONJ
iiclr-27366	23	21	some	some	DET
iiclr-27366	23	22	tax	tax	NOUN
iiclr-27366	23	23	treaty	treaty	NOUN
iiclr-27366	23	24	disputes	dispute	NOUN
iiclr-27366	23	25	at	at	ADP
iiclr-27366	23	26	times	time	NOUN
iiclr-27366	23	27	remain	remain	VERB
iiclr-27366	23	28	unresolved	unresolved	ADJ
iiclr-27366	23	29	because	because	SCONJ
iiclr-27366	23	30	the	the	DET
iiclr-27366	23	31	vast	vast	ADJ
iiclr-27366	23	32	majority	majority	NOUN
iiclr-27366	23	33	of	of	ADP
iiclr-27366	23	34	tax	tax	NOUN
iiclr-27366	23	35	treaties	treaty	NOUN
iiclr-27366	23	36	in	in	ADP
iiclr-27366	23	37	force	force	NOUN
iiclr-27366	23	38	contain	contain	VERB
iiclr-27366	23	39	an	an	DET
iiclr-27366	23	40	incomplete	incomplete	ADJ
iiclr-27366	23	41	version	version	NOUN
iiclr-27366	23	42	of	of	ADP
iiclr-27366	23	43	a	a	DET
iiclr-27366	23	44	dispute	dispute	NOUN
iiclr-27366	23	45	resolution	resolution	NOUN
iiclr-27366	23	46	tool	tool	NOUN
iiclr-27366	23	47	of	of	ADP
iiclr-27366	23	48	a	a	DET
iiclr-27366	23	49	tax	tax	NOUN
iiclr-27366	23	50	treaty	treaty	NOUN
iiclr-27366	23	51	known	know	VERB
iiclr-27366	23	52	as	as	ADP
iiclr-27366	23	53	the	the	DET
iiclr-27366	23	54	mutual	mutual	ADJ
iiclr-27366	23	55	agreement	agreement	NOUN
iiclr-27366	23	56	procedure	procedure	NOUN
iiclr-27366	23	57	(	(	PUNCT
iiclr-27366	23	58	“	"	PUNCT
iiclr-27366	23	59	map	map	NOUN
iiclr-27366	23	60	”	"	PUNCT
iiclr-27366	23	61	)	)	PUNCT
iiclr-27366	23	62	that	that	PRON
iiclr-27366	23	63	omits	omit	VERB
iiclr-27366	23	64	the	the	DET
iiclr-27366	23	65	2023	2023	NUM
iiclr-27366	23	66	]	]	PUNCT
iiclr-27366	23	67	justice	justice	NOUN
iiclr-27366	23	68	,	,	PUNCT
iiclr-27366	23	69	third	third	ADJ
iiclr-27366	23	70	-	-	PUNCT
iiclr-27366	23	71	party	party	NOUN
iiclr-27366	23	72	funding	funding	NOUN
iiclr-27366	23	73	,	,	PUNCT
iiclr-27366	23	74	and	and	CCONJ
iiclr-27366	23	75	tax	tax	NOUN
iiclr-27366	23	76	treaty	treaty	NOUN
iiclr-27366	23	77	arbitration	arbitration	NOUN
iiclr-27366	23	78	41	41	NUM
iiclr-27366	23	79	arbitration	arbitration	NOUN
iiclr-27366	23	80	clause	clause	NOUN
iiclr-27366	23	81	.	.	PUNCT
iiclr-27366	24	1	perhaps	perhaps	ADV
iiclr-27366	24	2	,	,	PUNCT
iiclr-27366	24	3	bringing	bring	VERB
iiclr-27366	24	4	a	a	DET
iiclr-27366	24	5	claim	claim	NOUN
iiclr-27366	24	6	before	before	SCONJ
iiclr-27366	24	7	a	a	DET
iiclr-27366	24	8	national	national	ADJ
iiclr-27366	24	9	court	court	NOUN
iiclr-27366	24	10	may	may	AUX
iiclr-27366	24	11	seem	seem	VERB
iiclr-27366	24	12	to	to	PART
iiclr-27366	24	13	be	be	AUX
iiclr-27366	24	14	the	the	DET
iiclr-27366	24	15	most	most	ADV
iiclr-27366	24	16	straightforward	straightforward	ADJ
iiclr-27366	24	17	and	and	CCONJ
iiclr-27366	24	18	simplest	simple	ADJ
iiclr-27366	24	19	mechanism	mechanism	NOUN
iiclr-27366	24	20	to	to	PART
iiclr-27366	24	21	resolve	resolve	VERB
iiclr-27366	24	22	tax	tax	NOUN
iiclr-27366	24	23	treaty	treaty	NOUN
iiclr-27366	24	24	disputes	dispute	NOUN
iiclr-27366	24	25	,	,	PUNCT
iiclr-27366	24	26	but	but	CCONJ
iiclr-27366	24	27	due	due	ADP
iiclr-27366	24	28	to	to	ADP
iiclr-27366	24	29	the	the	DET
iiclr-27366	24	30	unilateral	unilateral	ADJ
iiclr-27366	24	31	nature	nature	NOUN
iiclr-27366	24	32	of	of	ADP
iiclr-27366	24	33	domestic	domestic	ADJ
iiclr-27366	24	34	proceedings	proceeding	NOUN
iiclr-27366	24	35	,	,	PUNCT
iiclr-27366	24	36	it	it	PRON
iiclr-27366	24	37	is	be	AUX
iiclr-27366	24	38	generally	generally	ADV
iiclr-27366	24	39	insufficient	insufficient	ADJ
iiclr-27366	24	40	and	and	CCONJ
iiclr-27366	24	41	undesired	undesired	ADJ
iiclr-27366	24	42	to	to	PART
iiclr-27366	24	43	resolve	resolve	VERB
iiclr-27366	24	44	tax	tax	NOUN
iiclr-27366	24	45	treaty	treaty	NOUN
iiclr-27366	24	46	disputes	dispute	NOUN
iiclr-27366	24	47	as	as	SCONJ
iiclr-27366	24	48	it	it	PRON
iiclr-27366	24	49	involves	involve	VERB
iiclr-27366	24	50	two	two	NUM
iiclr-27366	24	51	or	or	CCONJ
iiclr-27366	24	52	more	more	ADJ
iiclr-27366	24	53	states	state	NOUN
iiclr-27366	24	54	with	with	ADP
iiclr-27366	24	55	equal	equal	ADJ
iiclr-27366	24	56	sovereignty	sovereignty	NOUN
iiclr-27366	24	57	.	.	PUNCT
iiclr-27366	25	1	for	for	ADP
iiclr-27366	25	2	this	this	DET
iiclr-27366	25	3	reason	reason	NOUN
iiclr-27366	25	4	,	,	PUNCT
iiclr-27366	25	5	the	the	DET
iiclr-27366	25	6	map	map	NOUN
iiclr-27366	25	7	article	article	NOUN
iiclr-27366	25	8	was	be	AUX
iiclr-27366	25	9	introduced	introduce	VERB
iiclr-27366	25	10	in	in	ADP
iiclr-27366	25	11	the	the	DET
iiclr-27366	25	12	organization	organization	NOUN
iiclr-27366	25	13	for	for	ADP
iiclr-27366	25	14	economic	economic	ADJ
iiclr-27366	25	15	co	co	NOUN
iiclr-27366	25	16	-	-	NOUN
iiclr-27366	25	17	operation	operation	NOUN
iiclr-27366	25	18	and	and	CCONJ
iiclr-27366	25	19	development	development	NOUN
iiclr-27366	25	20	’s	’s	PART
iiclr-27366	25	21	(	(	PUNCT
iiclr-27366	25	22	“	"	PUNCT
iiclr-27366	25	23	oecd	oecd	PROPN
iiclr-27366	25	24	”	"	PUNCT
iiclr-27366	25	25	)	)	PUNCT
iiclr-27366	25	26	model	model	NOUN
iiclr-27366	25	27	tax	tax	NOUN
iiclr-27366	25	28	convention	convention	NOUN
iiclr-27366	25	29	in	in	ADP
iiclr-27366	25	30	2008	2008	NUM
iiclr-27366	25	31	to	to	PART
iiclr-27366	25	32	provide	provide	VERB
iiclr-27366	25	33	a	a	DET
iiclr-27366	25	34	dispute	dispute	NOUN
iiclr-27366	25	35	resolution	resolution	NOUN
iiclr-27366	25	36	tool	tool	NOUN
iiclr-27366	25	37	within	within	ADP
iiclr-27366	25	38	a	a	DET
iiclr-27366	25	39	treaty	treaty	NOUN
iiclr-27366	25	40	to	to	PART
iiclr-27366	25	41	resolve	resolve	VERB
iiclr-27366	25	42	tax	tax	NOUN
iiclr-27366	25	43	treaty	treaty	NOUN
iiclr-27366	25	44	disputes.1	disputes.1	ADP
iiclr-27366	25	45	the	the	DET
iiclr-27366	25	46	map	map	NOUN
iiclr-27366	25	47	is	be	AUX
iiclr-27366	25	48	an	an	DET
iiclr-27366	25	49	article	article	NOUN
iiclr-27366	25	50	in	in	ADP
iiclr-27366	25	51	a	a	DET
iiclr-27366	25	52	tax	tax	NOUN
iiclr-27366	25	53	treaty	treaty	NOUN
iiclr-27366	25	54	that	that	PRON
iiclr-27366	25	55	simply	simply	ADV
iiclr-27366	25	56	requires	require	VERB
iiclr-27366	25	57	competent	competent	ADJ
iiclr-27366	25	58	authorities	authority	NOUN
iiclr-27366	25	59	i.e.	i.e.	X
iiclr-27366	25	60	,	,	PUNCT
iiclr-27366	25	61	tax	tax	NOUN
iiclr-27366	25	62	representatives	representative	NOUN
iiclr-27366	25	63	from	from	ADP
iiclr-27366	25	64	each	each	DET
iiclr-27366	25	65	state,2	state,2	VERB
iiclr-27366	25	66	to	to	PART
iiclr-27366	25	67	meet	meet	VERB
iiclr-27366	25	68	and	and	CCONJ
iiclr-27366	25	69	put	put	VERB
iiclr-27366	25	70	their	their	PRON
iiclr-27366	25	71	best	good	ADJ
iiclr-27366	25	72	efforts	effort	NOUN
iiclr-27366	25	73	into	into	ADP
iiclr-27366	25	74	a	a	DET
iiclr-27366	25	75	negotiation	negotiation	NOUN
iiclr-27366	25	76	to	to	PART
iiclr-27366	25	77	resolve	resolve	VERB
iiclr-27366	25	78	a	a	DET
iiclr-27366	25	79	tax	tax	NOUN
iiclr-27366	25	80	treaty	treaty	NOUN
iiclr-27366	25	81	dispute	dispute	NOUN
iiclr-27366	25	82	within	within	ADP
iiclr-27366	25	83	a	a	DET
iiclr-27366	25	84	set	set	NOUN
iiclr-27366	25	85	timeframe.3	timeframe.3	DET
iiclr-27366	25	86	a	a	DET
iiclr-27366	25	87	quantitative	quantitative	ADJ
iiclr-27366	25	88	study	study	NOUN
iiclr-27366	25	89	conducted	conduct	VERB
iiclr-27366	25	90	in	in	ADP
iiclr-27366	25	91	2017	2017	NUM
iiclr-27366	25	92	on	on	ADP
iiclr-27366	25	93	map	map	NOUN
iiclr-27366	25	94	(	(	PUNCT
iiclr-27366	25	95	the	the	DET
iiclr-27366	25	96	“	"	PUNCT
iiclr-27366	25	97	quantitative	quantitative	ADJ
iiclr-27366	25	98	study	study	NOUN
iiclr-27366	25	99	”	"	PUNCT
iiclr-27366	25	100	)	)	PUNCT
iiclr-27366	25	101	indicates	indicate	VERB
iiclr-27366	25	102	that	that	SCONJ
iiclr-27366	25	103	the	the	DET
iiclr-27366	25	104	number	number	NOUN
iiclr-27366	25	105	of	of	ADP
iiclr-27366	25	106	map	map	NOUN
iiclr-27366	25	107	cases	case	NOUN
iiclr-27366	25	108	is	be	AUX
iiclr-27366	25	109	increasing	increase	VERB
iiclr-27366	25	110	while	while	SCONJ
iiclr-27366	25	111	domestic	domestic	ADJ
iiclr-27366	25	112	court	court	NOUN
iiclr-27366	25	113	cases	case	NOUN
iiclr-27366	25	114	are	be	AUX
iiclr-27366	25	115	decreasing	decrease	VERB
iiclr-27366	25	116	for	for	ADP
iiclr-27366	25	117	resolving	resolve	VERB
iiclr-27366	25	118	tax	tax	NOUN
iiclr-27366	25	119	treaty	treaty	NOUN
iiclr-27366	25	120	disputes,4	disputes,4	NOUN
iiclr-27366	25	121	and	and	CCONJ
iiclr-27366	25	122	the	the	DET
iiclr-27366	25	123	success	success	NOUN
iiclr-27366	25	124	rate	rate	NOUN
iiclr-27366	25	125	of	of	ADP
iiclr-27366	25	126	the	the	DET
iiclr-27366	25	127	map	map	NOUN
iiclr-27366	25	128	seems	seem	VERB
iiclr-27366	25	129	to	to	PART
iiclr-27366	25	130	be	be	AUX
iiclr-27366	25	131	high	high	ADJ
iiclr-27366	25	132	as	as	ADV
iiclr-27366	25	133	well	well	ADV
iiclr-27366	25	134	according	accord	VERB
iiclr-27366	25	135	to	to	ADP
iiclr-27366	25	136	the	the	DET
iiclr-27366	25	137	oecd	oecd	PROPN
iiclr-27366	25	138	map	map	NOUN
iiclr-27366	25	139	statistics.5	statistics.5	PROPN
iiclr-27366	25	140	1	1	NUM
iiclr-27366	25	141	.	.	PUNCT
iiclr-27366	26	1	the	the	DET
iiclr-27366	26	2	map	map	NOUN
iiclr-27366	26	3	,	,	PUNCT
iiclr-27366	26	4	together	together	ADV
iiclr-27366	26	5	with	with	ADP
iiclr-27366	26	6	the	the	DET
iiclr-27366	26	7	modern	modern	ADJ
iiclr-27366	26	8	form	form	NOUN
iiclr-27366	26	9	of	of	ADP
iiclr-27366	26	10	the	the	DET
iiclr-27366	26	11	arbitration	arbitration	NOUN
iiclr-27366	26	12	clause	clause	NOUN
iiclr-27366	26	13	,	,	PUNCT
iiclr-27366	26	14	was	be	AUX
iiclr-27366	26	15	first	first	ADV
iiclr-27366	26	16	introduced	introduce	VERB
iiclr-27366	26	17	in	in	ADP
iiclr-27366	26	18	the	the	DET
iiclr-27366	26	19	oecd	oecd	PROPN
iiclr-27366	26	20	model	model	PROPN
iiclr-27366	26	21	tax	tax	NOUN
iiclr-27366	26	22	convention	convention	NOUN
iiclr-27366	26	23	in	in	ADP
iiclr-27366	26	24	2008	2008	NUM
iiclr-27366	26	25	.	.	PUNCT
iiclr-27366	27	1	however	however	ADV
iiclr-27366	27	2	,	,	PUNCT
iiclr-27366	27	3	before	before	ADP
iiclr-27366	27	4	the	the	DET
iiclr-27366	27	5	introduction	introduction	NOUN
iiclr-27366	27	6	of	of	ADP
iiclr-27366	27	7	the	the	DET
iiclr-27366	27	8	map	map	NOUN
iiclr-27366	27	9	article	article	NOUN
iiclr-27366	27	10	in	in	ADP
iiclr-27366	27	11	the	the	DET
iiclr-27366	27	12	oecd	oecd	PROPN
iiclr-27366	27	13	model	model	PROPN
iiclr-27366	27	14	tax	tax	PROPN
iiclr-27366	27	15	convention	convention	PROPN
iiclr-27366	27	16	,	,	PUNCT
iiclr-27366	27	17	the	the	DET
iiclr-27366	27	18	arbitration	arbitration	NOUN
iiclr-27366	27	19	clause	clause	NOUN
iiclr-27366	27	20	was	be	AUX
iiclr-27366	27	21	included	include	VERB
iiclr-27366	27	22	in	in	ADP
iiclr-27366	27	23	some	some	DET
iiclr-27366	27	24	bilateral	bilateral	ADJ
iiclr-27366	27	25	tax	tax	NOUN
iiclr-27366	27	26	treaties	treaty	NOUN
iiclr-27366	27	27	,	,	PUNCT
iiclr-27366	27	28	and	and	CCONJ
iiclr-27366	27	29	it	it	PRON
iiclr-27366	27	30	appears	appear	VERB
iiclr-27366	27	31	that	that	SCONJ
iiclr-27366	27	32	the	the	DET
iiclr-27366	27	33	earliest	early	ADJ
iiclr-27366	27	34	income	income	NOUN
iiclr-27366	27	35	tax	tax	NOUN
iiclr-27366	27	36	treaty	treaty	NOUN
iiclr-27366	27	37	containing	contain	VERB
iiclr-27366	27	38	an	an	DET
iiclr-27366	27	39	arbitration	arbitration	NOUN
iiclr-27366	27	40	clause	clause	NOUN
iiclr-27366	27	41	is	be	AUX
iiclr-27366	27	42	the	the	DET
iiclr-27366	27	43	united	united	ADJ
iiclr-27366	27	44	kingdom	kingdom	PROPN
iiclr-27366	27	45	-	-	PUNCT
iiclr-27366	27	46	ireland	ireland	PROPN
iiclr-27366	27	47	tax	tax	NOUN
iiclr-27366	27	48	treaty	treaty	NOUN
iiclr-27366	27	49	of	of	ADP
iiclr-27366	27	50	1926	1926	NUM
iiclr-27366	27	51	.	.	PUNCT
iiclr-27366	28	1	see	see	VERB
iiclr-27366	28	2	article	article	NOUN
iiclr-27366	28	3	7	7	NUM
iiclr-27366	28	4	of	of	ADP
iiclr-27366	28	5	agreement	agreement	NOUN
iiclr-27366	28	6	between	between	ADP
iiclr-27366	28	7	the	the	DET
iiclr-27366	28	8	british	british	ADJ
iiclr-27366	28	9	government	government	NOUN
iiclr-27366	28	10	and	and	CCONJ
iiclr-27366	28	11	the	the	DET
iiclr-27366	28	12	government	government	NOUN
iiclr-27366	28	13	of	of	ADP
iiclr-27366	28	14	the	the	DET
iiclr-27366	28	15	irish	irish	ADJ
iiclr-27366	28	16	free	free	ADJ
iiclr-27366	28	17	state	state	NOUN
iiclr-27366	28	18	in	in	ADP
iiclr-27366	28	19	respect	respect	NOUN
iiclr-27366	28	20	of	of	ADP
iiclr-27366	28	21	double	double	ADJ
iiclr-27366	28	22	income	income	NOUN
iiclr-27366	28	23	tax	tax	NOUN
iiclr-27366	28	24	in	in	ADP
iiclr-27366	28	25	the	the	DET
iiclr-27366	28	26	finance	finance	NOUN
iiclr-27366	28	27	act	act	NOUN
iiclr-27366	28	28	,	,	PUNCT
iiclr-27366	28	29	1926	1926	NUM
iiclr-27366	28	30	of	of	ADP
iiclr-27366	28	31	ireland	ireland	PROPN
iiclr-27366	28	32	.	.	PUNCT
iiclr-27366	29	1	the	the	DET
iiclr-27366	29	2	treaty	treaty	NOUN
iiclr-27366	29	3	provides	provide	VERB
iiclr-27366	29	4	that	that	SCONJ
iiclr-27366	29	5	:	:	PUNCT
iiclr-27366	29	6	any	any	DET
iiclr-27366	29	7	question	question	NOUN
iiclr-27366	29	8	that	that	PRON
iiclr-27366	29	9	may	may	AUX
iiclr-27366	29	10	arise	arise	VERB
iiclr-27366	29	11	between	between	ADP
iiclr-27366	29	12	the	the	DET
iiclr-27366	29	13	parties	party	NOUN
iiclr-27366	29	14	of	of	ADP
iiclr-27366	29	15	this	this	DET
iiclr-27366	29	16	agreement	agreement	NOUN
iiclr-27366	29	17	as	as	ADP
iiclr-27366	29	18	to	to	ADP
iiclr-27366	29	19	the	the	DET
iiclr-27366	29	20	interpretation	interpretation	NOUN
iiclr-27366	29	21	of	of	ADP
iiclr-27366	29	22	this	this	DET
iiclr-27366	29	23	agreement	agreement	NOUN
iiclr-27366	29	24	or	or	CCONJ
iiclr-27366	29	25	as	as	ADP
iiclr-27366	29	26	to	to	ADP
iiclr-27366	29	27	any	any	DET
iiclr-27366	29	28	matter	matter	NOUN
iiclr-27366	29	29	arising	arise	VERB
iiclr-27366	29	30	out	out	ADP
iiclr-27366	29	31	of	of	ADP
iiclr-27366	29	32	or	or	CCONJ
iiclr-27366	29	33	incidental	incidental	ADJ
iiclr-27366	29	34	to	to	ADP
iiclr-27366	29	35	the	the	DET
iiclr-27366	29	36	agreement	agreement	NOUN
iiclr-27366	29	37	shall	shall	AUX
iiclr-27366	29	38	be	be	AUX
iiclr-27366	29	39	determined	determine	VERB
iiclr-27366	29	40	by	by	ADP
iiclr-27366	29	41	such	such	ADJ
iiclr-27366	29	42	tribunal	tribunal	NOUN
iiclr-27366	29	43	as	as	SCONJ
iiclr-27366	29	44	may	may	AUX
iiclr-27366	29	45	be	be	AUX
iiclr-27366	29	46	agreed	agree	VERB
iiclr-27366	29	47	between	between	ADP
iiclr-27366	29	48	them	they	PRON
iiclr-27366	29	49	and	and	CCONJ
iiclr-27366	29	50	the	the	DET
iiclr-27366	29	51	determination	determination	NOUN
iiclr-27366	29	52	of	of	ADP
iiclr-27366	29	53	such	such	ADJ
iiclr-27366	29	54	tribunal	tribunal	NOUN
iiclr-27366	29	55	shall	shall	AUX
iiclr-27366	29	56	,	,	PUNCT
iiclr-27366	29	57	as	as	ADP
iiclr-27366	29	58	between	between	ADP
iiclr-27366	29	59	them	they	PRON
iiclr-27366	29	60	,	,	PUNCT
iiclr-27366	29	61	be	be	AUX
iiclr-27366	29	62	final	final	ADJ
iiclr-27366	29	63	.	.	PUNCT
iiclr-27366	30	1	i	i	PRON
iiclr-27366	30	2	d.	d.	PROPN
iiclr-27366	30	3	2	2	NUM
iiclr-27366	30	4	.	.	PUNCT
iiclr-27366	31	1	the	the	DET
iiclr-27366	31	2	oecd	oecd	PROPN
iiclr-27366	31	3	explains	explain	VERB
iiclr-27366	31	4	that	that	SCONJ
iiclr-27366	31	5	the	the	DET
iiclr-27366	31	6	competent	competent	ADJ
iiclr-27366	31	7	authority	authority	NOUN
iiclr-27366	31	8	for	for	ADP
iiclr-27366	31	9	each	each	DET
iiclr-27366	31	10	country	country	NOUN
iiclr-27366	31	11	is	be	AUX
iiclr-27366	31	12	typically	typically	ADV
iiclr-27366	31	13	identified	identify	VERB
iiclr-27366	31	14	in	in	ADP
iiclr-27366	31	15	the	the	DET
iiclr-27366	31	16	definitions	definition	NOUN
iiclr-27366	31	17	article	article	NOUN
iiclr-27366	31	18	of	of	ADP
iiclr-27366	31	19	the	the	DET
iiclr-27366	31	20	tax	tax	NOUN
iiclr-27366	31	21	convention	convention	NOUN
iiclr-27366	31	22	—	—	PUNCT
iiclr-27366	31	23	for	for	ADP
iiclr-27366	31	24	example	example	NOUN
iiclr-27366	31	25	,	,	PUNCT
iiclr-27366	31	26	under	under	ADP
iiclr-27366	31	27	article	article	NOUN
iiclr-27366	31	28	3	3	NUM
iiclr-27366	31	29	(	(	PUNCT
iiclr-27366	31	30	general	general	ADJ
iiclr-27366	31	31	definitions	definition	NOUN
iiclr-27366	31	32	)	)	PUNCT
iiclr-27366	31	33	of	of	ADP
iiclr-27366	31	34	the	the	DET
iiclr-27366	31	35	oecd	oecd	PROPN
iiclr-27366	31	36	model	model	PROPN
iiclr-27366	31	37	tax	tax	PROPN
iiclr-27366	31	38	convention	convention	NOUN
iiclr-27366	31	39	—	—	PUNCT
iiclr-27366	31	40	and	and	CCONJ
iiclr-27366	31	41	a	a	DET
iiclr-27366	31	42	typical	typical	ADJ
iiclr-27366	31	43	designation	designation	NOUN
iiclr-27366	31	44	would	would	AUX
iiclr-27366	31	45	be	be	AUX
iiclr-27366	31	46	“	"	PUNCT
iiclr-27366	31	47	the	the	DET
iiclr-27366	31	48	minister	minister	NOUN
iiclr-27366	31	49	of	of	ADP
iiclr-27366	31	50	finance	finance	NOUN
iiclr-27366	31	51	or	or	CCONJ
iiclr-27366	31	52	his	his	PRON
iiclr-27366	31	53	authorised	authorised	ADJ
iiclr-27366	31	54	representative	representative	NOUN
iiclr-27366	31	55	”	"	PUNCT
iiclr-27366	31	56	or	or	CCONJ
iiclr-27366	31	57	“	"	PUNCT
iiclr-27366	31	58	the	the	DET
iiclr-27366	31	59	secretary	secretary	NOUN
iiclr-27366	31	60	of	of	ADP
iiclr-27366	31	61	the	the	DET
iiclr-27366	31	62	treasury	treasury	NOUN
iiclr-27366	31	63	or	or	CCONJ
iiclr-27366	31	64	his	his	PRON
iiclr-27366	31	65	delegate	delegate	NOUN
iiclr-27366	31	66	.	.	PUNCT
iiclr-27366	31	67	”	"	PUNCT
iiclr-27366	32	1	org	org	PROPN
iiclr-27366	32	2	.	.	PUNCT
iiclr-27366	33	1	for	for	ADP
iiclr-27366	33	2	econ	econ	PROPN
iiclr-27366	33	3	.	.	PUNCT
iiclr-27366	33	4	coop	coop	NOUN
iiclr-27366	33	5	.	.	PUNCT
iiclr-27366	34	1	and	and	CCONJ
iiclr-27366	34	2	dev	dev	PROPN
iiclr-27366	34	3	.	.	PUNCT
iiclr-27366	35	1	[	[	X
iiclr-27366	35	2	oecd	oecd	X
iiclr-27366	35	3	]	]	X
iiclr-27366	35	4	,	,	PUNCT
iiclr-27366	35	5	manual	manual	NOUN
iiclr-27366	35	6	on	on	ADP
iiclr-27366	35	7	effective	effective	ADJ
iiclr-27366	35	8	mutual	mutual	ADJ
iiclr-27366	35	9	agreement	agreement	NOUN
iiclr-27366	35	10	procedures	procedure	NOUN
iiclr-27366	35	11	,	,	PUNCT
iiclr-27366	35	12	at	at	ADP
iiclr-27366	35	13	11	11	NUM
iiclr-27366	35	14	(	(	PUNCT
iiclr-27366	35	15	feb	feb	PROPN
iiclr-27366	35	16	.	.	PROPN
iiclr-27366	35	17	2007	2007	NUM
iiclr-27366	35	18	)	)	PUNCT
iiclr-27366	35	19	,	,	PUNCT
iiclr-27366	35	20	https://www.oecd.org/ctp/38061910.pdf	https://www.oecd.org/ctp/38061910.pdf	PROPN
iiclr-27366	35	21	.	.	PUNCT
iiclr-27366	36	1	3	3	X
iiclr-27366	36	2	.	.	X
iiclr-27366	37	1	i	i	PRON
iiclr-27366	37	2	d.	d.	PROPN
iiclr-27366	37	3	at	at	ADP
iiclr-27366	37	4	8	8	NUM
iiclr-27366	37	5	.	.	PUNCT
iiclr-27366	37	6	4	4	NUM
iiclr-27366	37	7	.	.	X
iiclr-27366	37	8	eduardo	eduardo	PROPN
iiclr-27366	37	9	a.	a.	PROPN
iiclr-27366	37	10	baistrocchi	baistrocchi	PROPN
iiclr-27366	37	11	&	&	CCONJ
iiclr-27366	37	12	martin	martin	PROPN
iiclr-27366	37	13	hearson	hearson	PROPN
iiclr-27366	37	14	,	,	PUNCT
iiclr-27366	37	15	tax	tax	NOUN
iiclr-27366	37	16	treaty	treaty	NOUN
iiclr-27366	37	17	disputes	dispute	VERB
iiclr-27366	37	18	:	:	PUNCT
iiclr-27366	37	19	a	a	DET
iiclr-27366	37	20	global	global	ADJ
iiclr-27366	37	21	quantitative	quantitative	ADJ
iiclr-27366	37	22	analysis	analysis	NOUN
iiclr-27366	37	23	,	,	PUNCT
iiclr-27366	37	24	in	in	ADP
iiclr-27366	37	25	a	a	DET
iiclr-27366	37	26	global	global	ADJ
iiclr-27366	37	27	analysis	analysis	NOUN
iiclr-27366	37	28	of	of	ADP
iiclr-27366	37	29	tax	tax	NOUN
iiclr-27366	37	30	treaty	treaty	NOUN
iiclr-27366	37	31	disputes	dispute	VERB
iiclr-27366	37	32	1512	1512	NUM
iiclr-27366	37	33	,	,	PUNCT
iiclr-27366	37	34	1535	1535	NUM
iiclr-27366	37	35	-	-	SYM
iiclr-27366	37	36	36	36	NUM
iiclr-27366	37	37	(	(	PUNCT
iiclr-27366	37	38	eduardo	eduardo	PROPN
iiclr-27366	37	39	baistrocchi	baistrocchi	PROPN
iiclr-27366	37	40	ed	ed	PROPN
iiclr-27366	37	41	.	.	PROPN
iiclr-27366	37	42	,	,	PUNCT
iiclr-27366	37	43	2017	2017	NUM
iiclr-27366	37	44	)	)	PUNCT
iiclr-27366	37	45	.	.	PUNCT
iiclr-27366	38	1	5	5	X
iiclr-27366	38	2	.	.	PUNCT
iiclr-27366	38	3	according	accord	VERB
iiclr-27366	38	4	to	to	ADP
iiclr-27366	38	5	the	the	DET
iiclr-27366	38	6	oecd	oecd	PROPN
iiclr-27366	38	7	’s	’s	PART
iiclr-27366	38	8	2020	2020	NUM
iiclr-27366	38	9	map	map	NOUN
iiclr-27366	38	10	statistics	statistic	NOUN
iiclr-27366	38	11	,	,	PUNCT
iiclr-27366	38	12	map	map	VERB
iiclr-27366	38	13	inventory	inventory	NOUN
iiclr-27366	38	14	as	as	ADP
iiclr-27366	38	15	of	of	ADP
iiclr-27366	38	16	january	january	PROPN
iiclr-27366	38	17	1	1	NUM
iiclr-27366	38	18	,	,	PUNCT
iiclr-27366	38	19	2020	2020	NUM
iiclr-27366	38	20	was	be	AUX
iiclr-27366	38	21	6,338	6,338	NUM
iiclr-27366	38	22	and	and	CCONJ
iiclr-27366	38	23	6,478	6,478	NUM
iiclr-27366	38	24	as	as	ADP
iiclr-27366	38	25	of	of	ADP
iiclr-27366	38	26	december	december	PROPN
iiclr-27366	38	27	31	31	NUM
iiclr-27366	38	28	,	,	PUNCT
iiclr-27366	38	29	2020	2020	NUM
iiclr-27366	38	30	,	,	PUNCT
iiclr-27366	38	31	with	with	ADP
iiclr-27366	38	32	2,508	2,508	NUM
iiclr-27366	38	33	new	new	ADJ
iiclr-27366	38	34	cases	case	NOUN
iiclr-27366	38	35	initiated	initiate	VERB
iiclr-27366	38	36	and	and	CCONJ
iiclr-27366	38	37	2,378	2,378	NUM
iiclr-27366	38	38	cases	case	NOUN
iiclr-27366	38	39	closed	close	VERB
iiclr-27366	38	40	in	in	ADP
iiclr-27366	38	41	2020	2020	NUM
iiclr-27366	38	42	.	.	PUNCT
iiclr-27366	39	1	transfer	transfer	NOUN
iiclr-27366	39	2	pricing	pricing	NOUN
iiclr-27366	39	3	cases	case	NOUN
iiclr-27366	39	4	took	take	VERB
iiclr-27366	39	5	35	35	NUM
iiclr-27366	39	6	months	month	NOUN
iiclr-27366	39	7	on	on	ADP
iiclr-27366	39	8	average	average	ADJ
iiclr-27366	39	9	and	and	CCONJ
iiclr-27366	39	10	other	other	ADJ
iiclr-27366	39	11	cases	case	NOUN
iiclr-27366	39	12	took	take	VERB
iiclr-27366	39	13	18.5	18.5	NUM
iiclr-27366	39	14	months	month	NOUN
iiclr-27366	39	15	on	on	ADP
iiclr-27366	39	16	average	average	ADJ
iiclr-27366	39	17	to	to	PART
iiclr-27366	39	18	get	get	VERB
iiclr-27366	39	19	to	to	ADP
iiclr-27366	39	20	the	the	DET
iiclr-27366	39	21	conclusion	conclusion	NOUN
iiclr-27366	39	22	.	.	PUNCT
iiclr-27366	40	1	about	about	ADV
iiclr-27366	40	2	52	52	NUM
iiclr-27366	40	3	%	%	NOUN
iiclr-27366	40	4	of	of	ADP
iiclr-27366	40	5	map	map	NOUN
iiclr-27366	40	6	cases	case	NOUN
iiclr-27366	40	7	were	be	AUX
iiclr-27366	40	8	fully	fully	ADV
iiclr-27366	40	9	or	or	CCONJ
iiclr-27366	40	10	partially	partially	ADV
iiclr-27366	40	11	resolved	resolve	VERB
iiclr-27366	40	12	under	under	ADP
iiclr-27366	40	13	the	the	DET
iiclr-27366	40	14	map	map	NOUN
iiclr-27366	40	15	,	,	PUNCT
iiclr-27366	40	16	and	and	CCONJ
iiclr-27366	40	17	about	about	ADV
iiclr-27366	40	18	3	3	NUM
iiclr-27366	40	19	%	%	NOUN
iiclr-27366	40	20	of	of	ADP
iiclr-27366	40	21	the	the	DET
iiclr-27366	40	22	cases	case	NOUN
iiclr-27366	40	23	remained	remain	VERB
iiclr-27366	40	24	undecided	undecided	ADJ
iiclr-27366	40	25	i.e.	i.e.	ADV
iiclr-27366	40	26	,	,	PUNCT
iiclr-27366	40	27	no	no	DET
iiclr-27366	40	28	agreement	agreement	NOUN
iiclr-27366	40	29	was	be	AUX
iiclr-27366	40	30	reached	reach	VERB
iiclr-27366	40	31	including	include	VERB
iiclr-27366	40	32	the	the	DET
iiclr-27366	40	33	agreement	agreement	NOUN
iiclr-27366	40	34	to	to	PART
iiclr-27366	40	35	disagree	disagree	VERB
iiclr-27366	40	36	.	.	PUNCT
iiclr-27366	41	1	see	see	VERB
iiclr-27366	41	2	org	org	PROPN
iiclr-27366	41	3	.	.	PUNCT
iiclr-27366	42	1	for	for	ADP
iiclr-27366	42	2	econ	econ	PROPN
iiclr-27366	42	3	.	.	PUNCT
iiclr-27366	42	4	coop	coop	NOUN
iiclr-27366	42	5	.	.	PUNCT
iiclr-27366	43	1	and	and	CCONJ
iiclr-27366	43	2	dev	dev	PROPN
iiclr-27366	43	3	.	.	PUNCT
iiclr-27366	44	1	[	[	X
iiclr-27366	44	2	oecd	oecd	X
iiclr-27366	44	3	]	]	X
iiclr-27366	44	4	2020	2020	NUM
iiclr-27366	44	5	mutual	mutual	ADJ
iiclr-27366	44	6	agreement	agreement	NOUN
iiclr-27366	44	7	42	42	NUM
iiclr-27366	44	8	indiana	indiana	PROPN
iiclr-27366	44	9	int’l	int’l	NUM
iiclr-27366	44	10	&	&	CCONJ
iiclr-27366	44	11	comp	comp	PROPN
iiclr-27366	44	12	.	.	PUNCT
iiclr-27366	45	1	law	law	NOUN
iiclr-27366	45	2	review	review	NOUN
iiclr-27366	46	1	[	[	X
iiclr-27366	46	2	vol	vol	NOUN
iiclr-27366	46	3	.	.	PUNCT
iiclr-27366	47	1	33:39	33:39	NUM
iiclr-27366	48	1	[	[	SYM
iiclr-27366	48	2	figure	figure	NOUN
iiclr-27366	48	3	1	1	NUM
iiclr-27366	48	4	:	:	PUNCT
iiclr-27366	48	5	share	share	NOUN
iiclr-27366	48	6	of	of	ADP
iiclr-27366	48	7	tax	tax	NOUN
iiclr-27366	48	8	treaty	treaty	NOUN
iiclr-27366	48	9	dispute	dispute	NOUN
iiclr-27366	48	10	cases]6	cases]6	NOUN
iiclr-27366	48	11	however	however	ADV
iiclr-27366	48	12	,	,	PUNCT
iiclr-27366	48	13	it	it	PRON
iiclr-27366	48	14	should	should	AUX
iiclr-27366	48	15	be	be	AUX
iiclr-27366	48	16	noted	note	VERB
iiclr-27366	48	17	that	that	SCONJ
iiclr-27366	48	18	the	the	DET
iiclr-27366	48	19	map	map	NOUN
iiclr-27366	48	20	is	be	AUX
iiclr-27366	48	21	simply	simply	ADV
iiclr-27366	48	22	a	a	DET
iiclr-27366	48	23	negotiation	negotiation	NOUN
iiclr-27366	48	24	process	process	NOUN
iiclr-27366	48	25	and	and	CCONJ
iiclr-27366	48	26	neither	neither	DET
iiclr-27366	48	27	state	state	NOUN
iiclr-27366	48	28	involved	involve	VERB
iiclr-27366	48	29	in	in	ADP
iiclr-27366	48	30	the	the	DET
iiclr-27366	48	31	map	map	NOUN
iiclr-27366	48	32	process	process	NOUN
iiclr-27366	48	33	has	have	VERB
iiclr-27366	48	34	the	the	DET
iiclr-27366	48	35	authority	authority	NOUN
iiclr-27366	48	36	to	to	PART
iiclr-27366	48	37	compel	compel	VERB
iiclr-27366	48	38	resolution	resolution	NOUN
iiclr-27366	48	39	,	,	PUNCT
iiclr-27366	48	40	and	and	CCONJ
iiclr-27366	48	41	both	both	DET
iiclr-27366	48	42	states	state	NOUN
iiclr-27366	48	43	do	do	AUX
iiclr-27366	48	44	not	not	PART
iiclr-27366	48	45	have	have	VERB
iiclr-27366	48	46	an	an	DET
iiclr-27366	48	47	obligation	obligation	NOUN
iiclr-27366	48	48	to	to	PART
iiclr-27366	48	49	make	make	VERB
iiclr-27366	48	50	a	a	DET
iiclr-27366	48	51	final	final	ADJ
iiclr-27366	48	52	decision	decision	NOUN
iiclr-27366	48	53	.	.	PUNCT
iiclr-27366	49	1	thus	thus	ADV
iiclr-27366	49	2	,	,	PUNCT
iiclr-27366	49	3	if	if	SCONJ
iiclr-27366	49	4	the	the	DET
iiclr-27366	49	5	states	state	NOUN
iiclr-27366	49	6	fail	fail	VERB
iiclr-27366	49	7	to	to	PART
iiclr-27366	49	8	reach	reach	VERB
iiclr-27366	49	9	an	an	DET
iiclr-27366	49	10	agreement	agreement	NOUN
iiclr-27366	49	11	within	within	ADP
iiclr-27366	49	12	a	a	DET
iiclr-27366	49	13	set	set	ADJ
iiclr-27366	49	14	timeframe	timeframe	NOUN
iiclr-27366	49	15	,	,	PUNCT
iiclr-27366	49	16	the	the	DET
iiclr-27366	49	17	case	case	NOUN
iiclr-27366	49	18	remains	remain	VERB
iiclr-27366	49	19	unresolved	unresolved	ADJ
iiclr-27366	49	20	and	and	CCONJ
iiclr-27366	49	21	leaves	leave	VERB
iiclr-27366	49	22	the	the	DET
iiclr-27366	49	23	taxpayer	taxpayer	NOUN
iiclr-27366	49	24	without	without	ADP
iiclr-27366	49	25	any	any	DET
iiclr-27366	49	26	additional	additional	ADJ
iiclr-27366	49	27	legal	legal	ADJ
iiclr-27366	49	28	tools	tool	NOUN
iiclr-27366	49	29	to	to	PART
iiclr-27366	49	30	get	get	VERB
iiclr-27366	49	31	the	the	DET
iiclr-27366	49	32	case	case	NOUN
iiclr-27366	49	33	decided	decide	VERB
iiclr-27366	49	34	with	with	ADP
iiclr-27366	49	35	a	a	DET
iiclr-27366	49	36	final	final	ADJ
iiclr-27366	49	37	decision	decision	NOUN
iiclr-27366	49	38	.	.	PUNCT
iiclr-27366	50	1	hence	hence	ADV
iiclr-27366	50	2	,	,	PUNCT
iiclr-27366	50	3	both	both	CCONJ
iiclr-27366	50	4	the	the	DET
iiclr-27366	50	5	oecd	oecd	PROPN
iiclr-27366	50	6	and	and	CCONJ
iiclr-27366	50	7	the	the	DET
iiclr-27366	50	8	united	united	PROPN
iiclr-27366	50	9	nations	nations	PROPN
iiclr-27366	50	10	(	(	PUNCT
iiclr-27366	50	11	“	"	PUNCT
iiclr-27366	50	12	un	un	ADJ
iiclr-27366	50	13	”	"	PUNCT
iiclr-27366	50	14	)	)	PUNCT
iiclr-27366	50	15	model	model	NOUN
iiclr-27366	50	16	tax	tax	NOUN
iiclr-27366	50	17	conventions	convention	NOUN
iiclr-27366	50	18	(	(	PUNCT
iiclr-27366	50	19	collectively	collectively	ADV
iiclr-27366	50	20	,	,	PUNCT
iiclr-27366	50	21	the	the	DET
iiclr-27366	50	22	“	"	PUNCT
iiclr-27366	50	23	model	model	NOUN
iiclr-27366	50	24	tax	tax	NOUN
iiclr-27366	50	25	conventions	convention	NOUN
iiclr-27366	50	26	”	"	PUNCT
iiclr-27366	50	27	)	)	PUNCT
iiclr-27366	50	28	suggest	suggest	VERB
iiclr-27366	50	29	including	include	VERB
iiclr-27366	50	30	the	the	DET
iiclr-27366	50	31	“	"	PUNCT
iiclr-27366	50	32	arbitration	arbitration	NOUN
iiclr-27366	50	33	clause	clause	NOUN
iiclr-27366	50	34	”	"	PUNCT
iiclr-27366	50	35	for	for	ADP
iiclr-27366	50	36	unsuccessful	unsuccessful	ADJ
iiclr-27366	50	37	map	map	NOUN
iiclr-27366	50	38	cases	case	NOUN
iiclr-27366	50	39	which	which	PRON
iiclr-27366	50	40	appears	appear	VERB
iiclr-27366	50	41	to	to	PART
iiclr-27366	50	42	be	be	AUX
iiclr-27366	50	43	the	the	DET
iiclr-27366	50	44	most	most	ADV
iiclr-27366	50	45	rational	rational	ADJ
iiclr-27366	50	46	way	way	NOUN
iiclr-27366	50	47	to	to	PART
iiclr-27366	50	48	decide	decide	VERB
iiclr-27366	50	49	the	the	DET
iiclr-27366	50	50	unresolved	unresolved	ADJ
iiclr-27366	50	51	map	map	NOUN
iiclr-27366	50	52	cases	case	NOUN
iiclr-27366	50	53	considering	consider	VERB
iiclr-27366	50	54	how	how	SCONJ
iiclr-27366	50	55	other	other	ADJ
iiclr-27366	50	56	treaty	treaty	NOUN
iiclr-27366	50	57	-	-	PUNCT
iiclr-27366	50	58	based	base	VERB
iiclr-27366	50	59	disputes	dispute	NOUN
iiclr-27366	50	60	are	be	AUX
iiclr-27366	50	61	being	be	AUX
iiclr-27366	50	62	resolved.7	resolved.7	NOUN
iiclr-27366	50	63	surprisingly	surprisingly	ADV
iiclr-27366	50	64	,	,	PUNCT
iiclr-27366	50	65	however	however	ADV
iiclr-27366	50	66	,	,	PUNCT
iiclr-27366	50	67	as	as	ADP
iiclr-27366	50	68	of	of	ADP
iiclr-27366	50	69	2017	2017	NUM
iiclr-27366	50	70	,	,	PUNCT
iiclr-27366	50	71	only	only	ADV
iiclr-27366	50	72	178	178	NUM
iiclr-27366	50	73	out	out	ADP
iiclr-27366	50	74	of	of	ADP
iiclr-27366	50	75	over	over	ADP
iiclr-27366	50	76	3,000	3,000	NUM
iiclr-27366	50	77	bilateral	bilateral	ADJ
iiclr-27366	50	78	tax	tax	NOUN
iiclr-27366	50	79	treaties	treaty	NOUN
iiclr-27366	50	80	contained	contain	VERB
iiclr-27366	50	81	the	the	DET
iiclr-27366	50	82	map	map	NOUN
iiclr-27366	50	83	-	-	PUNCT
iiclr-27366	50	84	arbitration	arbitration	NOUN
iiclr-27366	50	85	clause.8	clause.8	PROPN
iiclr-27366	50	86	as	as	SCONJ
iiclr-27366	50	87	noted	note	VERB
iiclr-27366	50	88	above	above	ADV
iiclr-27366	50	89	,	,	PUNCT
iiclr-27366	50	90	resolving	resolve	VERB
iiclr-27366	50	91	a	a	DET
iiclr-27366	50	92	dispute	dispute	NOUN
iiclr-27366	50	93	through	through	ADP
iiclr-27366	50	94	arbitration	arbitration	NOUN
iiclr-27366	50	95	is	be	AUX
iiclr-27366	50	96	still	still	ADV
iiclr-27366	50	97	a	a	DET
iiclr-27366	50	98	fairly	fairly	ADV
iiclr-27366	50	99	new	new	ADJ
iiclr-27366	50	100	concept	concept	NOUN
iiclr-27366	50	101	for	for	ADP
iiclr-27366	50	102	international	international	ADJ
iiclr-27366	50	103	tax	tax	NOUN
iiclr-27366	50	104	and	and	CCONJ
iiclr-27366	50	105	there	there	PRON
iiclr-27366	50	106	are	be	VERB
iiclr-27366	50	107	various	various	ADJ
iiclr-27366	50	108	factors	factor	NOUN
iiclr-27366	50	109	that	that	PRON
iiclr-27366	50	110	make	make	VERB
iiclr-27366	50	111	the	the	DET
iiclr-27366	50	112	states	state	NOUN
iiclr-27366	50	113	skeptical	skeptical	ADJ
iiclr-27366	50	114	about	about	ADP
iiclr-27366	50	115	having	have	VERB
iiclr-27366	50	116	the	the	DET
iiclr-27366	50	117	arbitration	arbitration	NOUN
iiclr-27366	50	118	clause	clause	NOUN
iiclr-27366	50	119	.	.	PUNCT
iiclr-27366	51	1	one	one	NUM
iiclr-27366	51	2	of	of	ADP
iiclr-27366	51	3	the	the	DET
iiclr-27366	51	4	main	main	ADJ
iiclr-27366	51	5	factors	factor	NOUN
iiclr-27366	51	6	would	would	AUX
iiclr-27366	51	7	be	be	AUX
iiclr-27366	51	8	procedure	procedure	NOUN
iiclr-27366	51	9	statistics	statistic	NOUN
iiclr-27366	51	10	(	(	PUNCT
iiclr-27366	51	11	2020	2020	NUM
iiclr-27366	51	12	)	)	PUNCT
iiclr-27366	51	13	,	,	PUNCT
iiclr-27366	51	14	https://www.oecd.org/ctp/dispute/mutual-agreement-procedurestatistics.htm	https://www.oecd.org/ctp/dispute/mutual-agreement-procedurestatistics.htm	X
iiclr-27366	52	1	[	[	X
iiclr-27366	52	2	https://perma.cc/8ht5-b4cp	https://perma.cc/8ht5-b4cp	NUM
iiclr-27366	52	3	]	]	PUNCT
iiclr-27366	52	4	.	.	PUNCT
iiclr-27366	53	1	6	6	X
iiclr-27366	53	2	.	.	X
iiclr-27366	53	3	baistrocchi	baistrocchi	PROPN
iiclr-27366	53	4	&	&	CCONJ
iiclr-27366	53	5	hearson	hearson	PROPN
iiclr-27366	53	6	,	,	PUNCT
iiclr-27366	53	7	supra	supra	PROPN
iiclr-27366	53	8	note	note	NOUN
iiclr-27366	53	9	4	4	NUM
iiclr-27366	53	10	,	,	PUNCT
iiclr-27366	53	11	at	at	ADP
iiclr-27366	53	12	1537	1537	NUM
iiclr-27366	53	13	fig.17.24	fig.17.24	NOUN
iiclr-27366	53	14	.	.	PUNCT
iiclr-27366	54	1	7	7	X
iiclr-27366	54	2	.	.	X
iiclr-27366	54	3	see	see	VERB
iiclr-27366	54	4	org	org	PROPN
iiclr-27366	54	5	.	.	PUNCT
iiclr-27366	55	1	for	for	ADP
iiclr-27366	55	2	econ	econ	PROPN
iiclr-27366	55	3	.	.	PUNCT
iiclr-27366	55	4	coop	coop	NOUN
iiclr-27366	55	5	.	.	PUNCT
iiclr-27366	56	1	and	and	CCONJ
iiclr-27366	56	2	dev	dev	PROPN
iiclr-27366	56	3	.	.	PUNCT
iiclr-27366	57	1	[	[	X
iiclr-27366	57	2	oecd	oecd	X
iiclr-27366	57	3	]	]	X
iiclr-27366	57	4	,	,	PUNCT
iiclr-27366	57	5	articles	article	NOUN
iiclr-27366	57	6	of	of	ADP
iiclr-27366	57	7	the	the	DET
iiclr-27366	57	8	model	model	NOUN
iiclr-27366	57	9	convention	convention	NOUN
iiclr-27366	57	10	with	with	ADP
iiclr-27366	57	11	respect	respect	NOUN
iiclr-27366	57	12	to	to	ADP
iiclr-27366	57	13	taxes	taxis	NOUN
iiclr-27366	57	14	on	on	ADP
iiclr-27366	57	15	income	income	NOUN
iiclr-27366	57	16	and	and	CCONJ
iiclr-27366	57	17	capital	capital	NOUN
iiclr-27366	57	18	,	,	PUNCT
iiclr-27366	57	19	in	in	ADP
iiclr-27366	57	20	model	model	NOUN
iiclr-27366	57	21	tax	tax	NOUN
iiclr-27366	57	22	convention	convention	NOUN
iiclr-27366	57	23	on	on	ADP
iiclr-27366	57	24	income	income	NOUN
iiclr-27366	57	25	and	and	CCONJ
iiclr-27366	57	26	on	on	ADP
iiclr-27366	57	27	capital	capital	NOUN
iiclr-27366	57	28	art	art	NOUN
iiclr-27366	57	29	.	.	PUNCT
iiclr-27366	58	1	25	25	NUM
iiclr-27366	58	2	,	,	PUNCT
iiclr-27366	58	3	21	21	NUM
iiclr-27366	58	4	-	-	SYM
iiclr-27366	58	5	22	22	NUM
iiclr-27366	58	6	(	(	PUNCT
iiclr-27366	58	7	2017	2017	NUM
iiclr-27366	58	8	)	)	PUNCT
iiclr-27366	58	9	;	;	PUNCT
iiclr-27366	58	10	u.n	u.n	PROPN
iiclr-27366	58	11	.	.	PROPN
iiclr-27366	58	12	,	,	PUNCT
iiclr-27366	58	13	articles	article	NOUN
iiclr-27366	58	14	of	of	ADP
iiclr-27366	58	15	the	the	DET
iiclr-27366	58	16	united	united	PROPN
iiclr-27366	58	17	nations	nations	PROPN
iiclr-27366	58	18	model	model	PROPN
iiclr-27366	58	19	double	double	PROPN
iiclr-27366	58	20	taxation	taxation	NOUN
iiclr-27366	58	21	convention	convention	NOUN
iiclr-27366	58	22	between	between	ADP
iiclr-27366	58	23	developed	developed	ADJ
iiclr-27366	58	24	and	and	CCONJ
iiclr-27366	58	25	developing	develop	VERB
iiclr-27366	58	26	countries	country	NOUN
iiclr-27366	58	27	,	,	PUNCT
iiclr-27366	58	28	in	in	ADP
iiclr-27366	58	29	model	model	NOUN
iiclr-27366	58	30	double	double	ADJ
iiclr-27366	58	31	taxation	taxation	NOUN
iiclr-27366	58	32	convention	convention	NOUN
iiclr-27366	58	33	between	between	ADP
iiclr-27366	58	34	developed	developed	ADJ
iiclr-27366	58	35	and	and	CCONJ
iiclr-27366	58	36	developing	develop	VERB
iiclr-27366	58	37	countries	country	NOUN
iiclr-27366	58	38	art	art	NOUN
iiclr-27366	58	39	.	.	PUNCT
iiclr-27366	59	1	25	25	NUM
iiclr-27366	59	2	,	,	PUNCT
iiclr-27366	59	3	36	36	NUM
iiclr-27366	59	4	-	-	SYM
iiclr-27366	59	5	38	38	NUM
iiclr-27366	59	6	(	(	PUNCT
iiclr-27366	59	7	2017	2017	NUM
iiclr-27366	59	8	)	)	PUNCT
iiclr-27366	59	9	.	.	PUNCT
iiclr-27366	60	1	8	8	X
iiclr-27366	60	2	.	.	X
iiclr-27366	61	1	as	as	SCONJ
iiclr-27366	61	2	discussed	discuss	VERB
iiclr-27366	61	3	,	,	PUNCT
iiclr-27366	61	4	the	the	DET
iiclr-27366	61	5	model	model	NOUN
iiclr-27366	61	6	tax	tax	NOUN
iiclr-27366	61	7	conventions	convention	NOUN
iiclr-27366	61	8	suggest	suggest	VERB
iiclr-27366	61	9	including	include	VERB
iiclr-27366	61	10	the	the	DET
iiclr-27366	61	11	arbitration	arbitration	NOUN
iiclr-27366	61	12	clause	clause	NOUN
iiclr-27366	61	13	,	,	PUNCT
iiclr-27366	61	14	but	but	CCONJ
iiclr-27366	61	15	only	only	ADV
iiclr-27366	61	16	178	178	NUM
iiclr-27366	61	17	out	out	ADP
iiclr-27366	61	18	of	of	ADP
iiclr-27366	61	19	over	over	ADP
iiclr-27366	61	20	3,000	3,000	NUM
iiclr-27366	61	21	bilateral	bilateral	ADJ
iiclr-27366	61	22	tax	tax	NOUN
iiclr-27366	61	23	treaties	treaty	NOUN
iiclr-27366	61	24	contained	contain	VERB
iiclr-27366	61	25	the	the	DET
iiclr-27366	61	26	clause	clause	NOUN
iiclr-27366	61	27	as	as	ADP
iiclr-27366	61	28	of	of	ADP
iiclr-27366	61	29	2017	2017	NUM
iiclr-27366	61	30	.	.	PUNCT
iiclr-27366	62	1	see	see	VERB
iiclr-27366	62	2	h.m	h.m	PROPN
iiclr-27366	62	3	.	.	PROPN
iiclr-27366	62	4	pit	pit	NOUN
iiclr-27366	62	5	,	,	PUNCT
iiclr-27366	62	6	arbitration	arbitration	NOUN
iiclr-27366	62	7	under	under	ADP
iiclr-27366	62	8	the	the	DET
iiclr-27366	62	9	oecd	oecd	PROPN
iiclr-27366	62	10	multilateral	multilateral	ADJ
iiclr-27366	62	11	instrument	instrument	NOUN
iiclr-27366	62	12	:	:	PUNCT
iiclr-27366	62	13	reservations	reservation	NOUN
iiclr-27366	62	14	,	,	PUNCT
iiclr-27366	62	15	options	option	NOUN
iiclr-27366	62	16	and	and	CCONJ
iiclr-27366	62	17	choices	choice	NOUN
iiclr-27366	62	18	,	,	PUNCT
iiclr-27366	62	19	71	71	NUM
iiclr-27366	62	20	bull	bull	NOUN
iiclr-27366	62	21	.	.	PUNCT
iiclr-27366	63	1	int’l	int’l	PRON
iiclr-27366	63	2	tax’n	tax’n	NUM
iiclr-27366	63	3	445	445	NUM
iiclr-27366	63	4	(	(	PUNCT
iiclr-27366	63	5	2017	2017	NUM
iiclr-27366	63	6	)	)	PUNCT
iiclr-27366	63	7	.	.	PUNCT
iiclr-27366	64	1	2023	2023	NUM
iiclr-27366	64	2	]	]	PUNCT
iiclr-27366	64	3	justice	justice	NOUN
iiclr-27366	64	4	,	,	PUNCT
iiclr-27366	64	5	third	third	ADJ
iiclr-27366	64	6	-	-	PUNCT
iiclr-27366	64	7	party	party	NOUN
iiclr-27366	64	8	funding	funding	NOUN
iiclr-27366	64	9	,	,	PUNCT
iiclr-27366	64	10	and	and	CCONJ
iiclr-27366	64	11	tax	tax	NOUN
iiclr-27366	64	12	treaty	treaty	NOUN
iiclr-27366	64	13	arbitration	arbitration	NOUN
iiclr-27366	64	14	43	43	NUM
iiclr-27366	64	15	the	the	DET
iiclr-27366	64	16	cost	cost	NOUN
iiclr-27366	64	17	of	of	ADP
iiclr-27366	64	18	arbitration	arbitration	NOUN
iiclr-27366	64	19	as	as	SCONJ
iiclr-27366	64	20	it	it	PRON
iiclr-27366	64	21	requires	require	VERB
iiclr-27366	64	22	substantial	substantial	ADJ
iiclr-27366	64	23	financial	financial	ADJ
iiclr-27366	64	24	resources	resource	NOUN
iiclr-27366	64	25	due	due	ADP
iiclr-27366	64	26	to	to	ADP
iiclr-27366	64	27	the	the	DET
iiclr-27366	64	28	scale	scale	NOUN
iiclr-27366	64	29	and	and	CCONJ
iiclr-27366	64	30	complexity	complexity	NOUN
iiclr-27366	64	31	of	of	ADP
iiclr-27366	64	32	tax	tax	NOUN
iiclr-27366	64	33	treaty	treaty	NOUN
iiclr-27366	64	34	cases	case	NOUN
iiclr-27366	64	35	.	.	PUNCT
iiclr-27366	65	1	as	as	SCONJ
iiclr-27366	65	2	legal	legal	ADJ
iiclr-27366	65	3	proceedings	proceeding	NOUN
iiclr-27366	65	4	are	be	AUX
iiclr-27366	65	5	costly	costly	ADJ
iiclr-27366	65	6	in	in	ADP
iiclr-27366	65	7	general	general	ADJ
iiclr-27366	65	8	,	,	PUNCT
iiclr-27366	65	9	the	the	DET
iiclr-27366	65	10	modern	modern	ADJ
iiclr-27366	65	11	form	form	NOUN
iiclr-27366	65	12	of	of	ADP
iiclr-27366	65	13	litigation	litigation	NOUN
iiclr-27366	65	14	finance	finance	NOUN
iiclr-27366	65	15	,	,	PUNCT
iiclr-27366	65	16	also	also	ADV
iiclr-27366	65	17	known	know	VERB
iiclr-27366	65	18	as	as	ADP
iiclr-27366	65	19	third	third	ADJ
iiclr-27366	65	20	-	-	PUNCT
iiclr-27366	65	21	party	party	NOUN
iiclr-27366	65	22	funding	funding	NOUN
iiclr-27366	65	23	(	(	PUNCT
iiclr-27366	65	24	“	"	PUNCT
iiclr-27366	65	25	tpf	tpf	PROPN
iiclr-27366	65	26	”	"	PUNCT
iiclr-27366	65	27	)	)	PUNCT
iiclr-27366	65	28	,	,	PUNCT
iiclr-27366	65	29	was	be	AUX
iiclr-27366	65	30	introduced	introduce	VERB
iiclr-27366	65	31	in	in	ADP
iiclr-27366	65	32	the	the	DET
iiclr-27366	65	33	mid1990s	mid1990s	NOUN
iiclr-27366	65	34	and	and	CCONJ
iiclr-27366	65	35	has	have	AUX
iiclr-27366	65	36	been	be	AUX
iiclr-27366	65	37	actively	actively	ADV
iiclr-27366	65	38	utilized	utilize	VERB
iiclr-27366	65	39	in	in	ADP
iiclr-27366	65	40	the	the	DET
iiclr-27366	65	41	fields	field	NOUN
iiclr-27366	65	42	of	of	ADP
iiclr-27366	65	43	international	international	ADJ
iiclr-27366	65	44	arbitration	arbitration	NOUN
iiclr-27366	65	45	and	and	CCONJ
iiclr-27366	65	46	domestic	domestic	ADJ
iiclr-27366	65	47	litigation	litigation	NOUN
iiclr-27366	65	48	proceedings.9	proceedings.9	PROPN
iiclr-27366	65	49	tpf	tpf	PROPN
iiclr-27366	65	50	,	,	PUNCT
iiclr-27366	65	51	or	or	CCONJ
iiclr-27366	65	52	litigation	litigation	NOUN
iiclr-27366	65	53	finance	finance	NOUN
iiclr-27366	65	54	,	,	PUNCT
iiclr-27366	65	55	generally	generally	ADV
iiclr-27366	65	56	refers	refer	VERB
iiclr-27366	65	57	to	to	ADP
iiclr-27366	65	58	a	a	DET
iiclr-27366	65	59	financing	financing	NOUN
iiclr-27366	65	60	tool	tool	NOUN
iiclr-27366	65	61	that	that	PRON
iiclr-27366	65	62	allows	allow	VERB
iiclr-27366	65	63	a	a	DET
iiclr-27366	65	64	third	third	ADJ
iiclr-27366	65	65	-	-	PUNCT
iiclr-27366	65	66	party	party	NOUN
iiclr-27366	65	67	funder10	funder10	NOUN
iiclr-27366	65	68	to	to	PART
iiclr-27366	65	69	provide	provide	VERB
iiclr-27366	65	70	a	a	DET
iiclr-27366	65	71	financial	financial	ADJ
iiclr-27366	65	72	resource	resource	NOUN
iiclr-27366	65	73	to	to	ADP
iiclr-27366	65	74	the	the	DET
iiclr-27366	65	75	party	party	NOUN
iiclr-27366	65	76	to	to	ADP
iiclr-27366	65	77	the	the	DET
iiclr-27366	65	78	dispute	dispute	NOUN
iiclr-27366	65	79	without	without	ADP
iiclr-27366	65	80	or	or	CCONJ
iiclr-27366	65	81	insufficient	insufficient	ADJ
iiclr-27366	65	82	financial	financial	ADJ
iiclr-27366	65	83	resources	resource	NOUN
iiclr-27366	65	84	for	for	ADP
iiclr-27366	65	85	a	a	DET
iiclr-27366	65	86	proceeding	proceeding	NOUN
iiclr-27366	65	87	in	in	ADP
iiclr-27366	65	88	exchange	exchange	NOUN
iiclr-27366	65	89	for	for	ADP
iiclr-27366	65	90	shares	share	NOUN
iiclr-27366	65	91	of	of	ADP
iiclr-27366	65	92	the	the	DET
iiclr-27366	65	93	case.11	case.11	PROPN
iiclr-27366	65	94	in	in	ADP
iiclr-27366	65	95	the	the	DET
iiclr-27366	65	96	past	past	ADJ
iiclr-27366	65	97	two	two	NUM
iiclr-27366	65	98	decades	decade	NOUN
iiclr-27366	65	99	or	or	CCONJ
iiclr-27366	65	100	so	so	ADV
iiclr-27366	65	101	,	,	PUNCT
iiclr-27366	65	102	tpf	tpf	PROPN
iiclr-27366	65	103	has	have	AUX
iiclr-27366	65	104	been	be	AUX
iiclr-27366	65	105	constantly	constantly	ADV
iiclr-27366	65	106	becoming	become	VERB
iiclr-27366	65	107	popular	popular	ADJ
iiclr-27366	65	108	,	,	PUNCT
iiclr-27366	65	109	especially	especially	ADV
iiclr-27366	65	110	after	after	SCONJ
iiclr-27366	65	111	many	many	ADJ
iiclr-27366	65	112	jurisdictions	jurisdiction	NOUN
iiclr-27366	65	113	relaxed	relax	VERB
iiclr-27366	65	114	the	the	DET
iiclr-27366	65	115	relevant	relevant	ADJ
iiclr-27366	65	116	rules	rule	NOUN
iiclr-27366	65	117	around	around	ADP
iiclr-27366	65	118	2006.12	2006.12	NUM
iiclr-27366	65	119	in	in	ADP
iiclr-27366	65	120	the	the	DET
iiclr-27366	65	121	case	case	NOUN
iiclr-27366	65	122	of	of	ADP
iiclr-27366	65	123	international	international	ADJ
iiclr-27366	65	124	arbitration	arbitration	NOUN
iiclr-27366	65	125	,	,	PUNCT
iiclr-27366	65	126	not	not	PART
iiclr-27366	65	127	only	only	ADV
iiclr-27366	65	128	the	the	DET
iiclr-27366	65	129	private	private	ADJ
iiclr-27366	65	130	parties	party	NOUN
iiclr-27366	65	131	have	have	AUX
iiclr-27366	65	132	been	be	AUX
iiclr-27366	65	133	utilizing	utilize	VERB
iiclr-27366	65	134	tpf	tpf	NOUN
iiclr-27366	65	135	but	but	CCONJ
iiclr-27366	65	136	the	the	DET
iiclr-27366	65	137	states	state	NOUN
iiclr-27366	65	138	in	in	ADP
iiclr-27366	65	139	investor	investor	NOUN
iiclr-27366	65	140	-	-	PUNCT
iiclr-27366	65	141	state	state	NOUN
iiclr-27366	65	142	arbitration	arbitration	NOUN
iiclr-27366	65	143	as	as	ADP
iiclr-27366	65	144	well.13	well.13	PROPN
iiclr-27366	65	145	thus	thus	ADV
iiclr-27366	65	146	,	,	PUNCT
iiclr-27366	65	147	it	it	PRON
iiclr-27366	65	148	would	would	AUX
iiclr-27366	65	149	be	be	AUX
iiclr-27366	65	150	reasonable	reasonable	ADJ
iiclr-27366	65	151	to	to	PART
iiclr-27366	65	152	assume	assume	VERB
iiclr-27366	65	153	at	at	ADP
iiclr-27366	65	154	a	a	DET
iiclr-27366	65	155	first	first	ADJ
iiclr-27366	65	156	glance	glance	NOUN
iiclr-27366	65	157	that	that	SCONJ
iiclr-27366	65	158	tpf	tpf	PROPN
iiclr-27366	65	159	could	could	AUX
iiclr-27366	65	160	also	also	ADV
iiclr-27366	65	161	be	be	AUX
iiclr-27366	65	162	utilized	utilize	VERB
iiclr-27366	65	163	in	in	ADP
iiclr-27366	65	164	tax	tax	NOUN
iiclr-27366	65	165	treaty	treaty	NOUN
iiclr-27366	65	166	arbitration	arbitration	NOUN
iiclr-27366	65	167	and	and	CCONJ
iiclr-27366	65	168	provide	provide	VERB
iiclr-27366	65	169	the	the	DET
iiclr-27366	65	170	same	same	ADJ
iiclr-27366	65	171	or	or	CCONJ
iiclr-27366	65	172	similar	similar	ADJ
iiclr-27366	65	173	benefits	benefit	NOUN
iiclr-27366	65	174	to	to	PART
iiclr-27366	65	175	tax	tax	NOUN
iiclr-27366	65	176	treaty	treaty	NOUN
iiclr-27366	65	177	arbitration	arbitration	NOUN
iiclr-27366	65	178	as	as	ADV
iiclr-27366	65	179	well	well	ADV
iiclr-27366	65	180	.	.	PUNCT
iiclr-27366	66	1	however	however	ADV
iiclr-27366	66	2	,	,	PUNCT
iiclr-27366	66	3	tax	tax	NOUN
iiclr-27366	66	4	treaty	treaty	NOUN
iiclr-27366	66	5	arbitration	arbitration	NOUN
iiclr-27366	66	6	’s	’s	PART
iiclr-27366	66	7	unique	unique	ADJ
iiclr-27366	66	8	characteristics	characteristic	NOUN
iiclr-27366	66	9	that	that	PRON
iiclr-27366	66	10	distinguish	distinguish	VERB
iiclr-27366	66	11	it	it	PRON
iiclr-27366	66	12	from	from	ADP
iiclr-27366	66	13	traditional	traditional	ADJ
iiclr-27366	66	14	arbitration	arbitration	NOUN
iiclr-27366	66	15	proceedings	proceeding	NOUN
iiclr-27366	66	16	such	such	ADJ
iiclr-27366	66	17	as	as	ADP
iiclr-27366	66	18	international	international	ADJ
iiclr-27366	66	19	commercial	commercial	ADJ
iiclr-27366	66	20	arbitration	arbitration	NOUN
iiclr-27366	66	21	and	and	CCONJ
iiclr-27366	66	22	investor	investor	NOUN
iiclr-27366	66	23	-	-	PUNCT
iiclr-27366	66	24	state	state	NOUN
iiclr-27366	66	25	arbitration	arbitration	NOUN
iiclr-27366	66	26	need	need	VERB
iiclr-27366	66	27	to	to	PART
iiclr-27366	66	28	be	be	AUX
iiclr-27366	66	29	taken	take	VERB
iiclr-27366	66	30	into	into	ADP
iiclr-27366	66	31	account	account	NOUN
iiclr-27366	66	32	before	before	ADP
iiclr-27366	66	33	making	make	VERB
iiclr-27366	66	34	any	any	DET
iiclr-27366	66	35	conclusions	conclusion	NOUN
iiclr-27366	66	36	on	on	ADP
iiclr-27366	66	37	its	its	PRON
iiclr-27366	66	38	applicability	applicability	NOUN
iiclr-27366	66	39	.	.	PUNCT
iiclr-27366	67	1	given	give	VERB
iiclr-27366	67	2	that	that	SCONJ
iiclr-27366	67	3	not	not	PART
iiclr-27366	67	4	many	many	ADJ
iiclr-27366	67	5	studies	study	NOUN
iiclr-27366	67	6	have	have	AUX
iiclr-27366	67	7	been	be	AUX
iiclr-27366	67	8	conducted	conduct	VERB
iiclr-27366	67	9	on	on	ADP
iiclr-27366	67	10	this	this	DET
iiclr-27366	67	11	topic	topic	NOUN
iiclr-27366	67	12	yet	yet	ADV
iiclr-27366	67	13	,	,	PUNCT
iiclr-27366	67	14	this	this	DET
iiclr-27366	67	15	article	article	NOUN
iiclr-27366	67	16	aims	aim	VERB
iiclr-27366	67	17	to	to	PART
iiclr-27366	67	18	discuss	discuss	VERB
iiclr-27366	67	19	and	and	CCONJ
iiclr-27366	67	20	analyze	analyze	VERB
iiclr-27366	67	21	in	in	ADP
iiclr-27366	67	22	detail	detail	NOUN
iiclr-27366	67	23	the	the	DET
iiclr-27366	67	24	applicability	applicability	NOUN
iiclr-27366	67	25	of	of	ADP
iiclr-27366	67	26	tpf	tpf	PROPN
iiclr-27366	67	27	to	to	PART
iiclr-27366	67	28	tax	tax	NOUN
iiclr-27366	67	29	treaty	treaty	NOUN
iiclr-27366	67	30	arbitration	arbitration	NOUN
iiclr-27366	67	31	to	to	PART
iiclr-27366	67	32	provide	provide	VERB
iiclr-27366	67	33	a	a	DET
iiclr-27366	67	34	new	new	ADJ
iiclr-27366	67	35	perspective	perspective	NOUN
iiclr-27366	67	36	and	and	CCONJ
iiclr-27366	67	37	a	a	DET
iiclr-27366	67	38	reference	reference	NOUN
iiclr-27366	67	39	on	on	ADP
iiclr-27366	67	40	this	this	DET
iiclr-27366	67	41	topic	topic	NOUN
iiclr-27366	67	42	.	.	PUNCT
iiclr-27366	68	1	for	for	ADP
iiclr-27366	68	2	the	the	DET
iiclr-27366	68	3	analysis	analysis	NOUN
iiclr-27366	68	4	,	,	PUNCT
iiclr-27366	68	5	the	the	DET
iiclr-27366	68	6	following	follow	VERB
iiclr-27366	68	7	aspects	aspect	NOUN
iiclr-27366	68	8	of	of	ADP
iiclr-27366	68	9	tax	tax	NOUN
iiclr-27366	68	10	treaty	treaty	NOUN
iiclr-27366	68	11	arbitration	arbitration	NOUN
iiclr-27366	68	12	are	be	AUX
iiclr-27366	68	13	considered	consider	VERB
iiclr-27366	68	14	.	.	PUNCT
iiclr-27366	69	1	first	first	ADV
iiclr-27366	69	2	,	,	PUNCT
iiclr-27366	69	3	unlike	unlike	ADP
iiclr-27366	69	4	in	in	ADP
iiclr-27366	69	5	international	international	ADJ
iiclr-27366	69	6	commercial	commercial	ADJ
iiclr-27366	69	7	arbitration	arbitration	NOUN
iiclr-27366	69	8	where	where	SCONJ
iiclr-27366	69	9	the	the	DET
iiclr-27366	69	10	parties	party	NOUN
iiclr-27366	69	11	are	be	AUX
iiclr-27366	69	12	both	both	PRON
iiclr-27366	69	13	private	private	ADJ
iiclr-27366	69	14	individuals	individual	NOUN
iiclr-27366	69	15	,	,	PUNCT
iiclr-27366	69	16	or	or	CCONJ
iiclr-27366	69	17	investor	investor	NOUN
iiclr-27366	69	18	-	-	PUNCT
iiclr-27366	69	19	state	state	NOUN
iiclr-27366	69	20	arbitration	arbitration	NOUN
iiclr-27366	69	21	where	where	SCONJ
iiclr-27366	69	22	both	both	PRON
iiclr-27366	69	23	a	a	DET
iiclr-27366	69	24	private	private	ADJ
iiclr-27366	69	25	party	party	NOUN
iiclr-27366	69	26	and	and	CCONJ
iiclr-27366	69	27	a	a	DET
iiclr-27366	69	28	state	state	NOUN
iiclr-27366	69	29	are	be	AUX
iiclr-27366	69	30	involved	involve	VERB
iiclr-27366	69	31	,	,	PUNCT
iiclr-27366	69	32	tax	tax	NOUN
iiclr-27366	69	33	treaty	treaty	NOUN
iiclr-27366	69	34	arbitration	arbitration	NOUN
iiclr-27366	69	35	involves	involve	VERB
iiclr-27366	69	36	two	two	NUM
iiclr-27366	69	37	states	state	NOUN
iiclr-27366	69	38	as	as	ADP
iiclr-27366	69	39	claimant	claimant	NOUN
iiclr-27366	69	40	and	and	CCONJ
iiclr-27366	69	41	respondent	respondent	NOUN
iiclr-27366	69	42	.	.	PUNCT
iiclr-27366	70	1	one	one	NUM
iiclr-27366	70	2	key	key	ADJ
iiclr-27366	70	3	aspect	aspect	NOUN
iiclr-27366	70	4	to	to	PART
iiclr-27366	70	5	note	note	VERB
iiclr-27366	70	6	here	here	ADV
iiclr-27366	70	7	,	,	PUNCT
iiclr-27366	70	8	however	however	ADV
iiclr-27366	70	9	,	,	PUNCT
iiclr-27366	70	10	is	be	AUX
iiclr-27366	70	11	that	that	SCONJ
iiclr-27366	70	12	although	although	SCONJ
iiclr-27366	70	13	both	both	DET
iiclr-27366	70	14	parties	party	NOUN
iiclr-27366	70	15	9	9	NUM
iiclr-27366	70	16	.	.	PUNCT
iiclr-27366	71	1	see	see	VERB
iiclr-27366	71	2	a	a	DET
iiclr-27366	71	3	brief	brief	ADJ
iiclr-27366	71	4	history	history	NOUN
iiclr-27366	71	5	of	of	ADP
iiclr-27366	71	6	litigation	litigation	NOUN
iiclr-27366	71	7	finance	finance	NOUN
iiclr-27366	71	8	:	:	PUNCT
iiclr-27366	71	9	the	the	DET
iiclr-27366	71	10	cases	case	NOUN
iiclr-27366	71	11	of	of	ADP
iiclr-27366	71	12	australia	australia	PROPN
iiclr-27366	71	13	and	and	CCONJ
iiclr-27366	71	14	the	the	DET
iiclr-27366	71	15	united	united	ADJ
iiclr-27366	71	16	kingdom	kingdom	PROPN
iiclr-27366	71	17	,	,	PUNCT
iiclr-27366	71	18	harv	harv	PROPN
iiclr-27366	71	19	.	.	PUNCT
iiclr-27366	72	1	l.	l.	PROPN
iiclr-27366	72	2	sch	sch	PROPN
iiclr-27366	72	3	.	.	PROPN
iiclr-27366	72	4	ctr	ctr	PROPN
iiclr-27366	72	5	.	.	PUNCT
iiclr-27366	73	1	on	on	ADP
iiclr-27366	73	2	the	the	DET
iiclr-27366	73	3	legal	legal	ADJ
iiclr-27366	73	4	pro	pro	NOUN
iiclr-27366	73	5	.	.	PUNCT
iiclr-27366	73	6	:	:	PUNCT
iiclr-27366	74	1	the	the	DET
iiclr-27366	74	2	prac	prac	NOUN
iiclr-27366	74	3	.	.	PROPN
iiclr-27366	74	4	,	,	PUNCT
iiclr-27366	74	5	(	(	PUNCT
iiclr-27366	74	6	sept./oct	sept./oct	NOUN
iiclr-27366	74	7	.	.	PROPN
iiclr-27366	74	8	2019	2019	NUM
iiclr-27366	74	9	)	)	PUNCT
iiclr-27366	74	10	,	,	PUNCT
iiclr-27366	74	11	https://	https://	PROPN
iiclr-27366	74	12	thepractice.law.harvard.edu/article/a-brief-history-of-litigation-finance/	thepractice.law.harvard.edu/article/a-brief-history-of-litigation-finance/	PROPN
iiclr-27366	74	13	[	[	X
iiclr-27366	74	14	https://perma.cc/6gghtm3v	https://perma.cc/6gghtm3v	X
iiclr-27366	74	15	]	]	X
iiclr-27366	74	16	.	.	PUNCT
iiclr-27366	75	1	10	10	NUM
iiclr-27366	75	2	.	.	PUNCT
iiclr-27366	76	1	generally	generally	ADV
iiclr-27366	76	2	,	,	PUNCT
iiclr-27366	76	3	third	third	ADJ
iiclr-27366	76	4	-	-	PUNCT
iiclr-27366	76	5	party	party	NOUN
iiclr-27366	76	6	funders	funder	NOUN
iiclr-27366	76	7	are	be	AUX
iiclr-27366	76	8	specialized	specialized	ADJ
iiclr-27366	76	9	litigation	litigation	NOUN
iiclr-27366	76	10	firms	firm	NOUN
iiclr-27366	76	11	,	,	PUNCT
iiclr-27366	76	12	insurance	insurance	NOUN
iiclr-27366	76	13	companies	company	NOUN
iiclr-27366	76	14	,	,	PUNCT
iiclr-27366	76	15	investment	investment	NOUN
iiclr-27366	76	16	banks	bank	NOUN
iiclr-27366	76	17	,	,	PUNCT
iiclr-27366	76	18	and	and	CCONJ
iiclr-27366	76	19	hedge	hedge	NOUN
iiclr-27366	76	20	funds	fund	NOUN
iiclr-27366	76	21	.	.	PUNCT
iiclr-27366	77	1	see	see	VERB
iiclr-27366	77	2	catherine	catherine	PROPN
iiclr-27366	77	3	rogers	rogers	PROPN
iiclr-27366	77	4	,	,	PUNCT
iiclr-27366	77	5	gamblers	gambler	NOUN
iiclr-27366	77	6	,	,	PUNCT
iiclr-27366	77	7	loan	loan	NOUN
iiclr-27366	77	8	sharks	shark	NOUN
iiclr-27366	77	9	,	,	PUNCT
iiclr-27366	77	10	and	and	CCONJ
iiclr-27366	77	11	third	third	ADJ
iiclr-27366	77	12	-	-	PUNCT
iiclr-27366	77	13	party	party	NOUN
iiclr-27366	77	14	funders	funder	NOUN
iiclr-27366	77	15	,	,	PUNCT
iiclr-27366	77	16	in	in	ADP
iiclr-27366	77	17	ethics	ethic	NOUN
iiclr-27366	77	18	in	in	ADP
iiclr-27366	77	19	international	international	ADJ
iiclr-27366	77	20	arbitration	arbitration	NOUN
iiclr-27366	77	21	1	1	NUM
iiclr-27366	77	22	,	,	PUNCT
iiclr-27366	77	23	8	8	NUM
iiclr-27366	77	24	(	(	PUNCT
iiclr-27366	77	25	2014	2014	NUM
iiclr-27366	77	26	)	)	PUNCT
iiclr-27366	77	27	.	.	PUNCT
iiclr-27366	78	1	11	11	NUM
iiclr-27366	78	2	.	.	PUNCT
iiclr-27366	78	3	eric	eric	PROPN
iiclr-27366	78	4	de	de	PROPN
iiclr-27366	78	5	brabandere	brabandere	PROPN
iiclr-27366	78	6	&	&	CCONJ
iiclr-27366	78	7	julia	julia	PROPN
iiclr-27366	78	8	lepeltak	lepeltak	PROPN
iiclr-27366	78	9	,	,	PUNCT
iiclr-27366	78	10	third	third	ADJ
iiclr-27366	78	11	party	party	NOUN
iiclr-27366	78	12	funding	funding	NOUN
iiclr-27366	78	13	in	in	ADP
iiclr-27366	78	14	international	international	ADJ
iiclr-27366	78	15	investment	investment	NOUN
iiclr-27366	78	16	arbitration	arbitration	NOUN
iiclr-27366	78	17	5	5	NUM
iiclr-27366	78	18	(	(	PUNCT
iiclr-27366	78	19	grotius	grotius	PROPN
iiclr-27366	78	20	ctr	ctr	PROPN
iiclr-27366	78	21	.	.	PUNCT
iiclr-27366	79	1	working	working	PROPN
iiclr-27366	79	2	paper	paper	PROPN
iiclr-27366	79	3	no	no	INTJ
iiclr-27366	79	4	.	.	NOUN
iiclr-27366	79	5	2012/1	2012/1	NUM
iiclr-27366	79	6	,	,	PUNCT
iiclr-27366	79	7	2012	2012	NUM
iiclr-27366	79	8	)	)	PUNCT
iiclr-27366	79	9	.	.	PUNCT
iiclr-27366	80	1	12	12	NUM
iiclr-27366	80	2	.	.	PUNCT
iiclr-27366	80	3	countries	country	NOUN
iiclr-27366	80	4	including	include	VERB
iiclr-27366	80	5	the	the	DET
iiclr-27366	80	6	united	united	PROPN
iiclr-27366	80	7	states	states	PROPN
iiclr-27366	80	8	,	,	PUNCT
iiclr-27366	80	9	the	the	DET
iiclr-27366	80	10	united	united	ADJ
iiclr-27366	80	11	kingdom	kingdom	PROPN
iiclr-27366	80	12	,	,	PUNCT
iiclr-27366	80	13	australia	australia	PROPN
iiclr-27366	80	14	,	,	PUNCT
iiclr-27366	80	15	singapore	singapore	PROPN
iiclr-27366	80	16	,	,	PUNCT
iiclr-27366	80	17	hong	hong	PROPN
iiclr-27366	80	18	kong	kong	PROPN
iiclr-27366	80	19	,	,	PUNCT
iiclr-27366	80	20	china	china	PROPN
iiclr-27366	80	21	,	,	PUNCT
iiclr-27366	80	22	latin	latin	PROPN
iiclr-27366	80	23	america	america	PROPN
iiclr-27366	80	24	,	,	PUNCT
iiclr-27366	80	25	and	and	CCONJ
iiclr-27366	80	26	european	european	ADJ
iiclr-27366	80	27	countries	country	NOUN
iiclr-27366	80	28	relaxed	relax	VERB
iiclr-27366	80	29	their	their	PRON
iiclr-27366	80	30	rules	rule	NOUN
iiclr-27366	80	31	on	on	ADP
iiclr-27366	80	32	tpf	tpf	PROPN
iiclr-27366	80	33	.	.	PUNCT
iiclr-27366	81	1	see	see	VERB
iiclr-27366	81	2	chiann	chiann	PROPN
iiclr-27366	81	3	bao	bao	PROPN
iiclr-27366	81	4	,	,	PUNCT
iiclr-27366	81	5	third	third	ADJ
iiclr-27366	81	6	party	party	NOUN
iiclr-27366	81	7	funding	funding	NOUN
iiclr-27366	81	8	in	in	ADP
iiclr-27366	81	9	singapore	singapore	PROPN
iiclr-27366	81	10	and	and	CCONJ
iiclr-27366	81	11	hong	hong	PROPN
iiclr-27366	81	12	kong	kong	PROPN
iiclr-27366	81	13	:	:	PUNCT
iiclr-27366	81	14	the	the	DET
iiclr-27366	81	15	next	next	ADJ
iiclr-27366	81	16	chapter	chapter	NOUN
iiclr-27366	81	17	,	,	PUNCT
iiclr-27366	81	18	34	34	NUM
iiclr-27366	81	19	j.	j.	PROPN
iiclr-27366	81	20	int’l	int’l	PROPN
iiclr-27366	81	21	arb	arb	PROPN
iiclr-27366	81	22	.	.	PUNCT
iiclr-27366	82	1	387	387	NUM
iiclr-27366	82	2	-	-	SYM
iiclr-27366	82	3	400	400	NUM
iiclr-27366	82	4	(	(	PUNCT
iiclr-27366	82	5	2017	2017	NUM
iiclr-27366	82	6	)	)	PUNCT
iiclr-27366	82	7	.	.	PUNCT
iiclr-27366	83	1	13	13	NUM
iiclr-27366	83	2	.	.	X
iiclr-27366	84	1	see	see	VERB
iiclr-27366	84	2	sherry	sherry	PROPN
iiclr-27366	84	3	xin	xin	PROPN
iiclr-27366	84	4	chen	chen	PROPN
iiclr-27366	84	5	&	&	CCONJ
iiclr-27366	84	6	kirrin	kirrin	PROPN
iiclr-27366	84	7	hough	hough	PROPN
iiclr-27366	84	8	,	,	PUNCT
iiclr-27366	84	9	researching	research	VERB
iiclr-27366	84	10	third	third	ADJ
iiclr-27366	84	11	-	-	PUNCT
iiclr-27366	84	12	party	party	NOUN
iiclr-27366	84	13	funding	funding	NOUN
iiclr-27366	84	14	in	in	ADP
iiclr-27366	84	15	investorstate	investorstate	NOUN
iiclr-27366	84	16	dispute	dispute	NOUN
iiclr-27366	84	17	settlement	settlement	NOUN
iiclr-27366	84	18	,	,	PUNCT
iiclr-27366	84	19	hauser	hauser	PROPN
iiclr-27366	84	20	glob	glob	PROPN
iiclr-27366	84	21	.	.	PUNCT
iiclr-27366	84	22	l.	l.	PROPN
iiclr-27366	84	23	sch	sch	PROPN
iiclr-27366	84	24	.	.	PUNCT
iiclr-27366	85	1	pro	pro	PROPN
iiclr-27366	85	2	.	.	PUNCT
iiclr-27366	86	1	(	(	PUNCT
iiclr-27366	86	2	may	may	PROPN
iiclr-27366	86	3	2019	2019	NUM
iiclr-27366	86	4	)	)	PUNCT
iiclr-27366	86	5	,	,	PUNCT
iiclr-27366	86	6	https://www.nyulawglobal	https://www.nyulawglobal	PROPN
iiclr-27366	86	7	.	.	PUNCT
iiclr-27366	87	1	o	o	PROPN
iiclr-27366	87	2	rg/	rg/	VERB
iiclr-27366	87	3	g	g	PROPN
iiclr-27366	87	4	loba	loba	PROPN
iiclr-27366	87	5	lex	lex	PROPN
iiclr-27366	87	6	/t	/t	PUNCT
iiclr-27366	87	7	h	h	PROPN
iiclr-27366	88	1	ird	ird	PROPN
iiclr-27366	88	2	-	-	PUNCT
iiclr-27366	88	3	p	p	PROPN
iiclr-27366	88	4	ar	ar	PROPN
iiclr-27366	88	5	ty	ty	NUM
iiclr-27366	88	6	_	_	PROPN
iiclr-27366	88	7	fu	fu	NOUN
iiclr-27366	89	1	n	n	AUX
iiclr-27366	89	2	din	din	VERB
iiclr-27366	89	3	g	g	ADP
iiclr-27366	89	4	_	_	PROPN
iiclr-27366	89	5	in	in	ADP
iiclr-27366	89	6	ves	ves	X
iiclr-27366	89	7	tor	tor	NOUN
iiclr-27366	89	8	-st	-st	ADP
iiclr-27366	89	9	a	a	DET
iiclr-27366	89	10	t	t	NOUN
iiclr-27366	89	11	e	e	X
iiclr-27366	89	12	_	_	PUNCT
iiclr-27366	90	1	d	d	X
iiclr-27366	90	2	ispu	ispu	PROPN
iiclr-27366	90	3	te	te	PROPN
iiclr-27366	90	4	_	_	PROPN
iiclr-27366	90	5	se	se	PROPN
iiclr-27366	90	6	t	t	PROPN
iiclr-27366	90	7	t	t	PROPN
iiclr-27366	90	8	lem	lem	PROPN
iiclr-27366	90	9	en	en	PROPN
iiclr-27366	90	10	t	t	PROPN
iiclr-27366	90	11	.	.	PUNCT
iiclr-27366	91	1	h	h	NOUN
iiclr-27366	91	2	tml	tml	PUNCT
iiclr-27366	92	1	[	[	X
iiclr-27366	92	2	https://perma.cc/el3a-9gml	https://perma.cc/el3a-9gml	X
iiclr-27366	92	3	]	]	X
iiclr-27366	92	4	.	.	PUNCT
iiclr-27366	93	1	44	44	NUM
iiclr-27366	93	2	indiana	indiana	PROPN
iiclr-27366	93	3	int’l	int’l	NUM
iiclr-27366	93	4	&	&	CCONJ
iiclr-27366	93	5	comp	comp	PROPN
iiclr-27366	93	6	.	.	PUNCT
iiclr-27366	94	1	law	law	NOUN
iiclr-27366	94	2	review	review	NOUN
iiclr-27366	95	1	[	[	X
iiclr-27366	95	2	vol	vol	NOUN
iiclr-27366	95	3	.	.	PUNCT
iiclr-27366	96	1	33:39	33:39	NUM
iiclr-27366	96	2	in	in	ADP
iiclr-27366	96	3	tax	tax	NOUN
iiclr-27366	96	4	treaty	treaty	NOUN
iiclr-27366	96	5	arbitration	arbitration	NOUN
iiclr-27366	96	6	are	be	AUX
iiclr-27366	96	7	states	state	NOUN
iiclr-27366	96	8	,	,	PUNCT
iiclr-27366	96	9	one	one	NUM
iiclr-27366	96	10	state	state	NOUN
iiclr-27366	96	11	is	be	AUX
iiclr-27366	96	12	simply	simply	ADV
iiclr-27366	96	13	representing	represent	VERB
iiclr-27366	96	14	a	a	DET
iiclr-27366	96	15	taxpayer	taxpayer	NOUN
iiclr-27366	96	16	that	that	PRON
iiclr-27366	96	17	submitted	submit	VERB
iiclr-27366	96	18	for	for	ADP
iiclr-27366	96	19	the	the	DET
iiclr-27366	96	20	map	map	NOUN
iiclr-27366	96	21	.	.	PUNCT
iiclr-27366	97	1	thus	thus	ADV
iiclr-27366	97	2	,	,	PUNCT
iiclr-27366	97	3	tax	tax	NOUN
iiclr-27366	97	4	treaty	treaty	NOUN
iiclr-27366	97	5	arbitration	arbitration	NOUN
iiclr-27366	97	6	appears	appear	VERB
iiclr-27366	97	7	to	to	PART
iiclr-27366	97	8	have	have	VERB
iiclr-27366	97	9	both	both	DET
iiclr-27366	97	10	characteristics	characteristic	NOUN
iiclr-27366	97	11	of	of	ADP
iiclr-27366	97	12	investor	investor	NOUN
iiclr-27366	97	13	-	-	PUNCT
iiclr-27366	97	14	state	state	NOUN
iiclr-27366	97	15	arbitration	arbitration	NOUN
iiclr-27366	97	16	and	and	CCONJ
iiclr-27366	97	17	state	state	NOUN
iiclr-27366	97	18	-	-	PUNCT
iiclr-27366	97	19	state	state	NOUN
iiclr-27366	97	20	arbitration	arbitration	NOUN
iiclr-27366	97	21	,	,	PUNCT
iiclr-27366	97	22	but	but	CCONJ
iiclr-27366	97	23	there	there	PRON
iiclr-27366	97	24	are	be	VERB
iiclr-27366	97	25	several	several	ADJ
iiclr-27366	97	26	key	key	ADJ
iiclr-27366	97	27	differences	difference	NOUN
iiclr-27366	97	28	and	and	CCONJ
iiclr-27366	97	29	similarities	similarity	NOUN
iiclr-27366	97	30	that	that	PRON
iiclr-27366	97	31	need	need	VERB
iiclr-27366	97	32	to	to	PART
iiclr-27366	97	33	be	be	AUX
iiclr-27366	97	34	considered	consider	VERB
iiclr-27366	97	35	.	.	PUNCT
iiclr-27366	98	1	these	these	PRON
iiclr-27366	98	2	are	be	AUX
iiclr-27366	98	3	discussed	discuss	VERB
iiclr-27366	98	4	in	in	ADP
iiclr-27366	98	5	detail	detail	NOUN
iiclr-27366	98	6	in	in	ADP
iiclr-27366	98	7	the	the	DET
iiclr-27366	98	8	following	follow	VERB
iiclr-27366	98	9	chapters	chapter	NOUN
iiclr-27366	98	10	.	.	PUNCT
iiclr-27366	99	1	second	second	ADJ
iiclr-27366	99	2	,	,	PUNCT
iiclr-27366	99	3	unlike	unlike	ADP
iiclr-27366	99	4	in	in	ADP
iiclr-27366	99	5	other	other	ADJ
iiclr-27366	99	6	treaty	treaty	NOUN
iiclr-27366	99	7	-	-	PUNCT
iiclr-27366	99	8	based	base	VERB
iiclr-27366	99	9	arbitrations	arbitration	NOUN
iiclr-27366	99	10	,	,	PUNCT
iiclr-27366	99	11	in	in	ADP
iiclr-27366	99	12	tax	tax	NOUN
iiclr-27366	99	13	treaty	treaty	NOUN
iiclr-27366	99	14	arbitration	arbitration	NOUN
iiclr-27366	99	15	,	,	PUNCT
iiclr-27366	99	16	the	the	DET
iiclr-27366	99	17	taxpayer	taxpayer	NOUN
iiclr-27366	99	18	i.e.	i.e.	ADV
iiclr-27366	99	19	,	,	PUNCT
iiclr-27366	99	20	the	the	DET
iiclr-27366	99	21	claimant	claimant	NOUN
iiclr-27366	99	22	needs	need	VERB
iiclr-27366	99	23	to	to	PART
iiclr-27366	99	24	go	go	VERB
iiclr-27366	99	25	through	through	ADP
iiclr-27366	99	26	the	the	DET
iiclr-27366	99	27	lengthy	lengthy	ADJ
iiclr-27366	99	28	map	map	NOUN
iiclr-27366	99	29	process	process	NOUN
iiclr-27366	99	30	first	first	ADV
iiclr-27366	99	31	before	before	SCONJ
iiclr-27366	99	32	they	they	PRON
iiclr-27366	99	33	can	can	AUX
iiclr-27366	99	34	submit	submit	VERB
iiclr-27366	99	35	for	for	ADP
iiclr-27366	99	36	arbitration	arbitration	NOUN
iiclr-27366	99	37	,	,	PUNCT
iiclr-27366	99	38	and	and	CCONJ
iiclr-27366	99	39	only	only	ADV
iiclr-27366	99	40	certain	certain	ADJ
iiclr-27366	99	41	unresolved	unresolved	ADJ
iiclr-27366	99	42	map	map	NOUN
iiclr-27366	99	43	cases	case	NOUN
iiclr-27366	99	44	could	could	AUX
iiclr-27366	99	45	be	be	AUX
iiclr-27366	99	46	submitted	submit	VERB
iiclr-27366	99	47	for	for	ADP
iiclr-27366	99	48	arbitration	arbitration	NOUN
iiclr-27366	99	49	under	under	ADP
iiclr-27366	99	50	the	the	DET
iiclr-27366	99	51	map	map	NOUN
iiclr-27366	99	52	article	article	NOUN
iiclr-27366	99	53	.	.	PUNCT
iiclr-27366	100	1	third	third	ADJ
iiclr-27366	100	2	,	,	PUNCT
iiclr-27366	100	3	as	as	SCONJ
iiclr-27366	100	4	noted	note	VERB
iiclr-27366	100	5	above	above	ADV
iiclr-27366	100	6	,	,	PUNCT
iiclr-27366	100	7	arbitration	arbitration	NOUN
iiclr-27366	100	8	is	be	AUX
iiclr-27366	100	9	still	still	ADV
iiclr-27366	100	10	a	a	DET
iiclr-27366	100	11	new	new	ADJ
iiclr-27366	100	12	concept	concept	NOUN
iiclr-27366	100	13	in	in	ADP
iiclr-27366	100	14	the	the	DET
iiclr-27366	100	15	field	field	NOUN
iiclr-27366	100	16	of	of	ADP
iiclr-27366	100	17	international	international	ADJ
iiclr-27366	100	18	taxation	taxation	NOUN
iiclr-27366	100	19	because	because	SCONJ
iiclr-27366	100	20	arbitration	arbitration	NOUN
iiclr-27366	100	21	was	be	AUX
iiclr-27366	100	22	only	only	ADV
iiclr-27366	100	23	introduced	introduce	VERB
iiclr-27366	100	24	in	in	ADP
iiclr-27366	100	25	2008	2008	NUM
iiclr-27366	100	26	to	to	ADP
iiclr-27366	100	27	the	the	DET
iiclr-27366	100	28	oecd	oecd	PROPN
iiclr-27366	100	29	model	model	PROPN
iiclr-27366	100	30	tax	tax	NOUN
iiclr-27366	100	31	convention	convention	NOUN
iiclr-27366	100	32	with	with	ADP
iiclr-27366	100	33	the	the	DET
iiclr-27366	100	34	map	map	NOUN
iiclr-27366	100	35	article	article	NOUN
iiclr-27366	100	36	.	.	PUNCT
iiclr-27366	101	1	there	there	PRON
iiclr-27366	101	2	are	be	VERB
iiclr-27366	101	3	no	no	DET
iiclr-27366	101	4	clear	clear	ADJ
iiclr-27366	101	5	procedural	procedural	ADJ
iiclr-27366	101	6	rules	rule	NOUN
iiclr-27366	101	7	and	and	CCONJ
iiclr-27366	101	8	institutions	institution	NOUN
iiclr-27366	101	9	or	or	CCONJ
iiclr-27366	101	10	arbitration	arbitration	NOUN
iiclr-27366	101	11	courts	court	NOUN
iiclr-27366	101	12	specifically	specifically	ADV
iiclr-27366	101	13	for	for	ADP
iiclr-27366	101	14	and	and	CCONJ
iiclr-27366	101	15	that	that	PRON
iiclr-27366	101	16	have	have	VERB
iiclr-27366	101	17	expertise	expertise	NOUN
iiclr-27366	101	18	in	in	ADP
iiclr-27366	101	19	international	international	ADJ
iiclr-27366	101	20	tax	tax	NOUN
iiclr-27366	101	21	and	and	CCONJ
iiclr-27366	101	22	tax	tax	NOUN
iiclr-27366	101	23	treaty	treaty	NOUN
iiclr-27366	101	24	arbitration	arbitration	NOUN
iiclr-27366	101	25	.	.	PUNCT
iiclr-27366	102	1	therefore	therefore	ADV
iiclr-27366	102	2	,	,	PUNCT
iiclr-27366	102	3	it	it	PRON
iiclr-27366	102	4	appears	appear	VERB
iiclr-27366	102	5	that	that	SCONJ
iiclr-27366	102	6	there	there	PRON
iiclr-27366	102	7	still	still	ADV
iiclr-27366	102	8	is	be	AUX
iiclr-27366	102	9	confusion	confusion	NOUN
iiclr-27366	102	10	,	,	PUNCT
iiclr-27366	102	11	for	for	ADP
iiclr-27366	102	12	example	example	NOUN
iiclr-27366	102	13	,	,	PUNCT
iiclr-27366	102	14	as	as	SCONJ
iiclr-27366	102	15	to	to	AUX
iiclr-27366	102	16	which	which	DET
iiclr-27366	102	17	type	type	NOUN
iiclr-27366	102	18	of	of	ADP
iiclr-27366	102	19	arbitration	arbitration	NOUN
iiclr-27366	102	20	would	would	AUX
iiclr-27366	102	21	be	be	AUX
iiclr-27366	102	22	appropriate	appropriate	ADJ
iiclr-27366	102	23	for	for	ADP
iiclr-27366	102	24	different	different	ADJ
iiclr-27366	102	25	types	type	NOUN
iiclr-27366	102	26	of	of	ADP
iiclr-27366	102	27	tax	tax	NOUN
iiclr-27366	102	28	treaty	treaty	NOUN
iiclr-27366	102	29	disputes	dispute	NOUN
iiclr-27366	102	30	.	.	PUNCT
iiclr-27366	103	1	unlike	unlike	ADP
iiclr-27366	103	2	in	in	ADP
iiclr-27366	103	3	general	general	ADJ
iiclr-27366	103	4	arbitration	arbitration	NOUN
iiclr-27366	103	5	proceedings	proceeding	NOUN
iiclr-27366	103	6	where	where	SCONJ
iiclr-27366	103	7	procedural	procedural	ADJ
iiclr-27366	103	8	rules	rule	NOUN
iiclr-27366	103	9	are	be	AUX
iiclr-27366	103	10	similar	similar	ADJ
iiclr-27366	103	11	to	to	ADP
iiclr-27366	103	12	domestic	domestic	ADJ
iiclr-27366	103	13	proceedings	proceeding	NOUN
iiclr-27366	103	14	i.e.	i.e.	X
iiclr-27366	103	15	,	,	PUNCT
iiclr-27366	103	16	a	a	DET
iiclr-27366	103	17	reasoned	reason	VERB
iiclr-27366	103	18	ruling	ruling	NOUN
iiclr-27366	103	19	after	after	SCONJ
iiclr-27366	103	20	the	the	DET
iiclr-27366	103	21	hearings	hearing	NOUN
iiclr-27366	103	22	are	be	AUX
iiclr-27366	103	23	used	use	VERB
iiclr-27366	103	24	,	,	PUNCT
iiclr-27366	103	25	the	the	DET
iiclr-27366	103	26	model	model	NOUN
iiclr-27366	103	27	tax	tax	NOUN
iiclr-27366	103	28	conventions	convention	NOUN
iiclr-27366	103	29	suggests	suggest	VERB
iiclr-27366	103	30	“	"	PUNCT
iiclr-27366	103	31	baseball	baseball	NOUN
iiclr-27366	103	32	”	"	PUNCT
iiclr-27366	103	33	arbitration,14	arbitration,14	ADV
iiclr-27366	103	34	also	also	ADV
iiclr-27366	103	35	known	know	VERB
iiclr-27366	103	36	as	as	ADP
iiclr-27366	103	37	“	"	PUNCT
iiclr-27366	103	38	final	final	ADJ
iiclr-27366	103	39	offer	offer	NOUN
iiclr-27366	103	40	arbitration	arbitration	NOUN
iiclr-27366	103	41	,	,	PUNCT
iiclr-27366	103	42	”	"	PUNCT
iiclr-27366	103	43	to	to	PART
iiclr-27366	103	44	be	be	AUX
iiclr-27366	103	45	used	use	VERB
iiclr-27366	103	46	in	in	ADP
iiclr-27366	103	47	tax	tax	NOUN
iiclr-27366	103	48	treaty	treaty	NOUN
iiclr-27366	103	49	arbitration.15	arbitration.15	NOUN
iiclr-27366	103	50	on	on	ADP
iiclr-27366	103	51	the	the	DET
iiclr-27366	103	52	other	other	ADJ
iiclr-27366	103	53	hand	hand	NOUN
iiclr-27366	103	54	,	,	PUNCT
iiclr-27366	103	55	the	the	DET
iiclr-27366	103	56	multilateral	multilateral	ADJ
iiclr-27366	103	57	convention	convention	NOUN
iiclr-27366	103	58	to	to	PART
iiclr-27366	103	59	implement	implement	VERB
iiclr-27366	103	60	tax	tax	NOUN
iiclr-27366	103	61	treaty	treaty	NOUN
iiclr-27366	103	62	related	relate	VERB
iiclr-27366	103	63	measures	measure	NOUN
iiclr-27366	103	64	to	to	PART
iiclr-27366	103	65	prevent	prevent	VERB
iiclr-27366	103	66	base	base	NOUN
iiclr-27366	103	67	erosion	erosion	NOUN
iiclr-27366	103	68	and	and	CCONJ
iiclr-27366	103	69	profit	profit	NOUN
iiclr-27366	103	70	shifting	shift	VERB
iiclr-27366	103	71	(	(	PUNCT
iiclr-27366	103	72	“	"	PUNCT
iiclr-27366	103	73	multilateral	multilateral	ADJ
iiclr-27366	103	74	instrument	instrument	NOUN
iiclr-27366	103	75	”	"	PUNCT
iiclr-27366	103	76	or	or	CCONJ
iiclr-27366	103	77	“	"	PUNCT
iiclr-27366	103	78	mli	mli	PROPN
iiclr-27366	103	79	”	"	PUNCT
iiclr-27366	103	80	)	)	PUNCT
iiclr-27366	103	81	suggests	suggest	VERB
iiclr-27366	103	82	that	that	SCONJ
iiclr-27366	103	83	a	a	DET
iiclr-27366	103	84	state	state	NOUN
iiclr-27366	103	85	can	can	AUX
iiclr-27366	103	86	choose	choose	VERB
iiclr-27366	103	87	to	to	PART
iiclr-27366	103	88	adopt	adopt	VERB
iiclr-27366	103	89	either	either	CCONJ
iiclr-27366	103	90	baseball	baseball	NOUN
iiclr-27366	103	91	arbitration	arbitration	NOUN
iiclr-27366	103	92	or	or	CCONJ
iiclr-27366	103	93	ordinary	ordinary	ADJ
iiclr-27366	103	94	domestic	domestic	ADJ
iiclr-27366	103	95	court	court	NOUN
iiclr-27366	103	96	-	-	PUNCT
iiclr-27366	103	97	type	type	NOUN
iiclr-27366	103	98	arbitration	arbitration	NOUN
iiclr-27366	103	99	known	know	VERB
iiclr-27366	103	100	as	as	ADP
iiclr-27366	103	101	“	"	PUNCT
iiclr-27366	103	102	independent	independent	ADJ
iiclr-27366	103	103	opinion	opinion	NOUN
iiclr-27366	103	104	arbitration	arbitration	NOUN
iiclr-27366	103	105	.	.	PUNCT
iiclr-27366	103	106	”	"	PUNCT
iiclr-27366	104	1	this	this	PRON
iiclr-27366	104	2	is	be	AUX
iiclr-27366	104	3	discussed	discuss	VERB
iiclr-27366	104	4	in	in	ADP
iiclr-27366	104	5	more	more	ADJ
iiclr-27366	104	6	detail	detail	NOUN
iiclr-27366	104	7	in	in	ADP
iiclr-27366	104	8	the	the	DET
iiclr-27366	104	9	following	follow	VERB
iiclr-27366	104	10	chapters	chapter	NOUN
iiclr-27366	104	11	.	.	PUNCT
iiclr-27366	105	1	factoring	factor	VERB
iiclr-27366	105	2	in	in	ADP
iiclr-27366	105	3	the	the	DET
iiclr-27366	105	4	unique	unique	ADJ
iiclr-27366	105	5	aspects	aspect	NOUN
iiclr-27366	105	6	of	of	ADP
iiclr-27366	105	7	tax	tax	NOUN
iiclr-27366	105	8	treaty	treaty	NOUN
iiclr-27366	105	9	arbitration	arbitration	NOUN
iiclr-27366	105	10	discussed	discuss	VERB
iiclr-27366	105	11	above	above	ADV
iiclr-27366	105	12	,	,	PUNCT
iiclr-27366	105	13	this	this	DET
iiclr-27366	105	14	article	article	NOUN
iiclr-27366	105	15	highlights	highlight	VERB
iiclr-27366	105	16	the	the	DET
iiclr-27366	105	17	importance	importance	NOUN
iiclr-27366	105	18	of	of	ADP
iiclr-27366	105	19	having	have	VERB
iiclr-27366	105	20	the	the	DET
iiclr-27366	105	21	arbitration	arbitration	NOUN
iiclr-27366	105	22	clause	clause	NOUN
iiclr-27366	105	23	in	in	ADP
iiclr-27366	105	24	a	a	DET
iiclr-27366	105	25	tax	tax	NOUN
iiclr-27366	105	26	treaty	treaty	NOUN
iiclr-27366	105	27	and	and	CCONJ
iiclr-27366	105	28	examines	examine	VERB
iiclr-27366	105	29	whether	whether	SCONJ
iiclr-27366	105	30	tpf	tpf	PROPN
iiclr-27366	105	31	could	could	AUX
iiclr-27366	105	32	be	be	AUX
iiclr-27366	105	33	utilized	utilize	VERB
iiclr-27366	105	34	in	in	ADP
iiclr-27366	105	35	tax	tax	NOUN
iiclr-27366	105	36	treaty	treaty	NOUN
iiclr-27366	105	37	arbitration	arbitration	NOUN
iiclr-27366	105	38	to	to	PART
iiclr-27366	105	39	remove	remove	VERB
iiclr-27366	105	40	certain	certain	ADJ
iiclr-27366	105	41	financial	financial	ADJ
iiclr-27366	105	42	barriers	barrier	NOUN
iiclr-27366	105	43	as	as	ADP
iiclr-27366	105	44	in	in	ADP
iiclr-27366	105	45	other	other	ADJ
iiclr-27366	105	46	traditional	traditional	ADJ
iiclr-27366	105	47	arbitration	arbitration	NOUN
iiclr-27366	105	48	proceedings	proceeding	NOUN
iiclr-27366	105	49	by	by	ADP
iiclr-27366	105	50	analyzing	analyze	VERB
iiclr-27366	105	51	(	(	PUNCT
iiclr-27366	105	52	i	i	NOUN
iiclr-27366	105	53	)	)	PUNCT
iiclr-27366	105	54	any	any	DET
iiclr-27366	105	55	legal	legal	ADJ
iiclr-27366	105	56	barriers	barrier	NOUN
iiclr-27366	105	57	,	,	PUNCT
iiclr-27366	105	58	(	(	PUNCT
iiclr-27366	105	59	ii	ii	NOUN
iiclr-27366	105	60	)	)	PUNCT
iiclr-27366	105	61	benefits	benefit	NOUN
iiclr-27366	105	62	from	from	ADP
iiclr-27366	105	63	a	a	DET
iiclr-27366	105	64	justice	justice	NOUN
iiclr-27366	105	65	perspective	perspective	NOUN
iiclr-27366	105	66	,	,	PUNCT
iiclr-27366	105	67	and	and	CCONJ
iiclr-27366	105	68	(	(	PUNCT
iiclr-27366	105	69	iii	iii	X
iiclr-27366	105	70	)	)	PUNCT
iiclr-27366	105	71	investment	investment	NOUN
iiclr-27366	105	72	merit	merit	NOUN
iiclr-27366	105	73	from	from	ADP
iiclr-27366	105	74	a	a	DET
iiclr-27366	105	75	funder	funder	NOUN
iiclr-27366	105	76	perspective	perspective	NOUN
iiclr-27366	105	77	.	.	PUNCT
iiclr-27366	106	1	for	for	ADP
iiclr-27366	106	2	the	the	DET
iiclr-27366	106	3	analysis	analysis	NOUN
iiclr-27366	106	4	,	,	PUNCT
iiclr-27366	106	5	the	the	DET
iiclr-27366	106	6	article	article	NOUN
iiclr-27366	106	7	specifically	specifically	ADV
iiclr-27366	106	8	focuses	focus	VERB
iiclr-27366	106	9	on	on	ADP
iiclr-27366	106	10	and	and	CCONJ
iiclr-27366	106	11	discusses	discuss	VERB
iiclr-27366	106	12	(	(	PUNCT
iiclr-27366	106	13	a	a	X
iiclr-27366	106	14	)	)	PUNCT
iiclr-27366	106	15	the	the	DET
iiclr-27366	106	16	current	current	ADJ
iiclr-27366	106	17	issues	issue	NOUN
iiclr-27366	106	18	and	and	CCONJ
iiclr-27366	106	19	the	the	DET
iiclr-27366	106	20	status	status	NOUN
iiclr-27366	106	21	quo	quo	NOUN
iiclr-27366	106	22	of	of	ADP
iiclr-27366	106	23	the	the	DET
iiclr-27366	106	24	map	map	NOUN
iiclr-27366	106	25	and	and	CCONJ
iiclr-27366	106	26	tax	tax	NOUN
iiclr-27366	106	27	treaty	treaty	NOUN
iiclr-27366	106	28	arbitration	arbitration	NOUN
iiclr-27366	106	29	,	,	PUNCT
iiclr-27366	106	30	(	(	PUNCT
iiclr-27366	106	31	b	b	X
iiclr-27366	106	32	)	)	PUNCT
iiclr-27366	106	33	how	how	SCONJ
iiclr-27366	106	34	tpf	tpf	PROPN
iiclr-27366	106	35	has	have	AUX
iiclr-27366	106	36	been	be	AUX
iiclr-27366	106	37	utilized	utilize	VERB
iiclr-27366	106	38	in	in	ADP
iiclr-27366	106	39	international	international	ADJ
iiclr-27366	106	40	14	14	NUM
iiclr-27366	106	41	.	.	PUNCT
iiclr-27366	107	1	the	the	DET
iiclr-27366	107	2	“	"	PUNCT
iiclr-27366	107	3	sample	sample	NOUN
iiclr-27366	107	4	mutual	mutual	ADJ
iiclr-27366	107	5	agreement	agreement	NOUN
iiclr-27366	107	6	on	on	ADP
iiclr-27366	107	7	arbitration	arbitration	NOUN
iiclr-27366	107	8	”	"	PUNCT
iiclr-27366	107	9	in	in	ADP
iiclr-27366	107	10	the	the	DET
iiclr-27366	107	11	commentaries	commentary	NOUN
iiclr-27366	107	12	of	of	ADP
iiclr-27366	107	13	the	the	DET
iiclr-27366	107	14	oecd	oecd	PROPN
iiclr-27366	107	15	model	model	PROPN
iiclr-27366	107	16	tax	tax	NOUN
iiclr-27366	107	17	convention	convention	NOUN
iiclr-27366	107	18	suggests	suggest	VERB
iiclr-27366	107	19	that	that	SCONJ
iiclr-27366	107	20	“	"	PUNCT
iiclr-27366	107	21	each	each	DET
iiclr-27366	107	22	contracting	contract	VERB
iiclr-27366	107	23	state	state	NOUN
iiclr-27366	107	24	shall	shall	AUX
iiclr-27366	107	25	submit	submit	VERB
iiclr-27366	107	26	to	to	ADP
iiclr-27366	107	27	each	each	DET
iiclr-27366	107	28	arbitrator	arbitrator	NOUN
iiclr-27366	107	29	and	and	CCONJ
iiclr-27366	107	30	to	to	ADP
iiclr-27366	107	31	the	the	DET
iiclr-27366	107	32	other	other	ADJ
iiclr-27366	107	33	competent	competent	ADJ
iiclr-27366	107	34	authority	authority	NOUN
iiclr-27366	107	35	a	a	DET
iiclr-27366	107	36	proposed	propose	VERB
iiclr-27366	107	37	resolution	resolution	NOUN
iiclr-27366	107	38	”	"	PUNCT
iiclr-27366	107	39	and	and	CCONJ
iiclr-27366	107	40	“	"	PUNCT
iiclr-27366	107	41	the	the	DET
iiclr-27366	107	42	arbitration	arbitration	NOUN
iiclr-27366	107	43	panel	panel	NOUN
iiclr-27366	107	44	shall	shall	AUX
iiclr-27366	107	45	select	select	VERB
iiclr-27366	107	46	as	as	ADP
iiclr-27366	107	47	its	its	PRON
iiclr-27366	107	48	decision	decision	NOUN
iiclr-27366	107	49	one	one	NUM
iiclr-27366	107	50	of	of	ADP
iiclr-27366	107	51	the	the	DET
iiclr-27366	107	52	proposed	propose	VERB
iiclr-27366	107	53	resolutions	resolution	NOUN
iiclr-27366	107	54	for	for	ADP
iiclr-27366	107	55	the	the	DET
iiclr-27366	107	56	case	case	NOUN
iiclr-27366	107	57	submitted	submit	VERB
iiclr-27366	107	58	.	.	PUNCT
iiclr-27366	107	59	”	"	PUNCT
iiclr-27366	108	1	this	this	PRON
iiclr-27366	108	2	means	mean	VERB
iiclr-27366	108	3	that	that	SCONJ
iiclr-27366	108	4	the	the	DET
iiclr-27366	108	5	oecd	oecd	PROPN
iiclr-27366	108	6	considers	consider	VERB
iiclr-27366	108	7	“	"	PUNCT
iiclr-27366	108	8	baseball	baseball	NOUN
iiclr-27366	108	9	arbitration	arbitration	NOUN
iiclr-27366	108	10	”	"	PUNCT
iiclr-27366	108	11	as	as	ADP
iiclr-27366	108	12	an	an	DET
iiclr-27366	108	13	appropriate	appropriate	ADJ
iiclr-27366	108	14	type	type	NOUN
iiclr-27366	108	15	of	of	ADP
iiclr-27366	108	16	arbitration	arbitration	NOUN
iiclr-27366	108	17	for	for	ADP
iiclr-27366	108	18	tax	tax	NOUN
iiclr-27366	108	19	treaty	treaty	NOUN
iiclr-27366	108	20	disputes	dispute	NOUN
iiclr-27366	108	21	.	.	PUNCT
iiclr-27366	109	1	baseball	baseball	NOUN
iiclr-27366	109	2	arbitration	arbitration	NOUN
iiclr-27366	109	3	requires	require	VERB
iiclr-27366	109	4	each	each	DET
iiclr-27366	109	5	party	party	NOUN
iiclr-27366	109	6	to	to	PART
iiclr-27366	109	7	submit	submit	VERB
iiclr-27366	109	8	a	a	DET
iiclr-27366	109	9	proposed	propose	VERB
iiclr-27366	109	10	monetary	monetary	ADJ
iiclr-27366	109	11	award	award	NOUN
iiclr-27366	109	12	to	to	ADP
iiclr-27366	109	13	the	the	DET
iiclr-27366	109	14	arbitration	arbitration	NOUN
iiclr-27366	109	15	panel	panel	NOUN
iiclr-27366	109	16	and	and	CCONJ
iiclr-27366	109	17	the	the	DET
iiclr-27366	109	18	panel	panel	NOUN
iiclr-27366	109	19	chooses	choose	VERB
iiclr-27366	109	20	one	one	NUM
iiclr-27366	109	21	from	from	ADP
iiclr-27366	109	22	two	two	NUM
iiclr-27366	109	23	without	without	ADP
iiclr-27366	109	24	any	any	DET
iiclr-27366	109	25	modifications	modification	NOUN
iiclr-27366	109	26	.	.	PUNCT
iiclr-27366	110	1	this	this	DET
iiclr-27366	110	2	type	type	NOUN
iiclr-27366	110	3	is	be	AUX
iiclr-27366	110	4	often	often	ADV
iiclr-27366	110	5	suggested	suggest	VERB
iiclr-27366	110	6	for	for	ADP
iiclr-27366	110	7	arbitration	arbitration	NOUN
iiclr-27366	110	8	proceedings	proceeding	NOUN
iiclr-27366	110	9	where	where	SCONJ
iiclr-27366	110	10	an	an	DET
iiclr-27366	110	11	amount	amount	NOUN
iiclr-27366	110	12	in	in	ADP
iiclr-27366	110	13	dispute	dispute	NOUN
iiclr-27366	110	14	is	be	AUX
iiclr-27366	110	15	sum	sum	NOUN
iiclr-27366	110	16	certain	certain	ADJ
iiclr-27366	110	17	.	.	PUNCT
iiclr-27366	111	1	see	see	VERB
iiclr-27366	111	2	org	org	PROPN
iiclr-27366	111	3	.	.	PUNCT
iiclr-27366	112	1	for	for	ADP
iiclr-27366	112	2	econ	econ	PROPN
iiclr-27366	112	3	.	.	PUNCT
iiclr-27366	112	4	coop	coop	NOUN
iiclr-27366	112	5	.	.	PUNCT
iiclr-27366	113	1	and	and	CCONJ
iiclr-27366	113	2	dev	dev	PROPN
iiclr-27366	113	3	.	.	PUNCT
iiclr-27366	114	1	[	[	X
iiclr-27366	114	2	oecd	oecd	X
iiclr-27366	114	3	]	]	X
iiclr-27366	114	4	,	,	PUNCT
iiclr-27366	114	5	commentaries	commentary	NOUN
iiclr-27366	114	6	on	on	ADP
iiclr-27366	114	7	the	the	DET
iiclr-27366	114	8	articles	article	NOUN
iiclr-27366	114	9	of	of	ADP
iiclr-27366	114	10	the	the	DET
iiclr-27366	114	11	model	model	NOUN
iiclr-27366	114	12	convention	convention	PROPN
iiclr-27366	114	13	,	,	PUNCT
iiclr-27366	114	14	in	in	ADP
iiclr-27366	114	15	model	model	NOUN
iiclr-27366	114	16	tax	tax	NOUN
iiclr-27366	114	17	convention	convention	NOUN
iiclr-27366	114	18	on	on	ADP
iiclr-27366	114	19	income	income	NOUN
iiclr-27366	114	20	and	and	CCONJ
iiclr-27366	114	21	on	on	ADP
iiclr-27366	114	22	capital	capital	NOUN
iiclr-27366	114	23	43	43	NUM
iiclr-27366	114	24	,	,	PUNCT
iiclr-27366	114	25	387	387	NUM
iiclr-27366	114	26	(	(	PUNCT
iiclr-27366	114	27	2010	2010	NUM
iiclr-27366	114	28	)	)	PUNCT
iiclr-27366	114	29	.	.	PUNCT
iiclr-27366	115	1	this	this	DET
iiclr-27366	115	2	topic	topic	NOUN
iiclr-27366	115	3	is	be	AUX
iiclr-27366	115	4	discussed	discuss	VERB
iiclr-27366	115	5	in	in	ADP
iiclr-27366	115	6	more	more	ADJ
iiclr-27366	115	7	detail	detail	NOUN
iiclr-27366	115	8	in	in	ADP
iiclr-27366	115	9	chapter	chapter	NOUN
iiclr-27366	115	10	iv	iv	NUM
iiclr-27366	115	11	of	of	ADP
iiclr-27366	115	12	this	this	DET
iiclr-27366	115	13	article	article	NOUN
iiclr-27366	115	14	.	.	PUNCT
iiclr-27366	116	1	15	15	NUM
iiclr-27366	116	2	.	.	PUNCT
iiclr-27366	117	1	i	i	PRON
iiclr-27366	117	2	d.	d.	PROPN
iiclr-27366	117	3	2023	2023	NUM
iiclr-27366	117	4	]	]	PUNCT
iiclr-27366	117	5	justice	justice	NOUN
iiclr-27366	117	6	,	,	PUNCT
iiclr-27366	117	7	third	third	ADJ
iiclr-27366	117	8	-	-	PUNCT
iiclr-27366	117	9	party	party	NOUN
iiclr-27366	117	10	funding	funding	NOUN
iiclr-27366	117	11	,	,	PUNCT
iiclr-27366	117	12	and	and	CCONJ
iiclr-27366	117	13	tax	tax	NOUN
iiclr-27366	117	14	treaty	treaty	NOUN
iiclr-27366	117	15	arbitration	arbitration	NOUN
iiclr-27366	117	16	45	45	NUM
iiclr-27366	117	17	arbitration	arbitration	NOUN
iiclr-27366	117	18	and	and	CCONJ
iiclr-27366	117	19	helping	help	VERB
iiclr-27366	117	20	parties	party	NOUN
iiclr-27366	117	21	without	without	ADP
iiclr-27366	117	22	or	or	CCONJ
iiclr-27366	117	23	insufficient	insufficient	ADJ
iiclr-27366	117	24	financial	financial	ADJ
iiclr-27366	117	25	resources	resource	NOUN
iiclr-27366	117	26	,	,	PUNCT
iiclr-27366	117	27	(	(	PUNCT
iiclr-27366	117	28	c	c	X
iiclr-27366	117	29	)	)	PUNCT
iiclr-27366	117	30	differences	difference	NOUN
iiclr-27366	117	31	and	and	CCONJ
iiclr-27366	117	32	similarities	similarity	NOUN
iiclr-27366	117	33	between	between	ADP
iiclr-27366	117	34	tax	tax	NOUN
iiclr-27366	117	35	treaty	treaty	NOUN
iiclr-27366	117	36	arbitration	arbitration	NOUN
iiclr-27366	117	37	and	and	CCONJ
iiclr-27366	117	38	other	other	ADJ
iiclr-27366	117	39	types	type	NOUN
iiclr-27366	117	40	of	of	ADP
iiclr-27366	117	41	international	international	ADJ
iiclr-27366	117	42	arbitration	arbitration	NOUN
iiclr-27366	117	43	i.e.	i.e.	X
iiclr-27366	117	44	,	,	PUNCT
iiclr-27366	117	45	international	international	ADJ
iiclr-27366	117	46	commercial	commercial	ADJ
iiclr-27366	117	47	arbitration	arbitration	NOUN
iiclr-27366	117	48	,	,	PUNCT
iiclr-27366	117	49	investor	investor	NOUN
iiclr-27366	117	50	-	-	PUNCT
iiclr-27366	117	51	state	state	NOUN
iiclr-27366	117	52	arbitration	arbitration	NOUN
iiclr-27366	117	53	,	,	PUNCT
iiclr-27366	117	54	and	and	CCONJ
iiclr-27366	117	55	state	state	NOUN
iiclr-27366	117	56	-	-	PUNCT
iiclr-27366	117	57	state	state	NOUN
iiclr-27366	117	58	arbitration	arbitration	NOUN
iiclr-27366	117	59	and	and	CCONJ
iiclr-27366	117	60	(	(	PUNCT
iiclr-27366	117	61	d	d	NOUN
iiclr-27366	117	62	)	)	PUNCT
iiclr-27366	117	63	tpf	tpf	NOUN
iiclr-27366	117	64	from	from	ADP
iiclr-27366	117	65	both	both	CCONJ
iiclr-27366	117	66	the	the	DET
iiclr-27366	117	67	taxpayer	taxpayer	NOUN
iiclr-27366	117	68	claimant	claimant	NOUN
iiclr-27366	117	69	and	and	CCONJ
iiclr-27366	117	70	the	the	DET
iiclr-27366	117	71	funder	funder	NOUN
iiclr-27366	117	72	perspective	perspective	NOUN
iiclr-27366	117	73	.	.	PUNCT
iiclr-27366	118	1	in	in	ADP
iiclr-27366	118	2	the	the	DET
iiclr-27366	118	3	first	first	ADJ
iiclr-27366	118	4	chapter	chapter	NOUN
iiclr-27366	118	5	,	,	PUNCT
iiclr-27366	118	6	the	the	DET
iiclr-27366	118	7	map	map	NOUN
iiclr-27366	118	8	and	and	CCONJ
iiclr-27366	118	9	tax	tax	NOUN
iiclr-27366	118	10	treaty	treaty	NOUN
iiclr-27366	118	11	arbitration	arbitration	NOUN
iiclr-27366	118	12	,	,	PUNCT
iiclr-27366	118	13	the	the	DET
iiclr-27366	118	14	chapter	chapter	NOUN
iiclr-27366	118	15	discusses	discuss	VERB
iiclr-27366	118	16	the	the	DET
iiclr-27366	118	17	current	current	ADJ
iiclr-27366	118	18	issues	issue	NOUN
iiclr-27366	118	19	with	with	ADP
iiclr-27366	118	20	respect	respect	NOUN
iiclr-27366	118	21	to	to	ADP
iiclr-27366	118	22	the	the	DET
iiclr-27366	118	23	map	map	NOUN
iiclr-27366	118	24	and	and	CCONJ
iiclr-27366	118	25	tax	tax	NOUN
iiclr-27366	118	26	treaty	treaty	NOUN
iiclr-27366	118	27	arbitration	arbitration	NOUN
iiclr-27366	118	28	,	,	PUNCT
iiclr-27366	118	29	and	and	CCONJ
iiclr-27366	118	30	explores	explore	VERB
iiclr-27366	118	31	various	various	ADJ
iiclr-27366	118	32	bilateral	bilateral	ADJ
iiclr-27366	118	33	and	and	CCONJ
iiclr-27366	118	34	multilateral	multilateral	ADJ
iiclr-27366	118	35	tax	tax	NOUN
iiclr-27366	118	36	treaties	treaty	NOUN
iiclr-27366	118	37	and	and	CCONJ
iiclr-27366	118	38	the	the	DET
iiclr-27366	118	39	model	model	NOUN
iiclr-27366	118	40	tax	tax	NOUN
iiclr-27366	118	41	conventions	convention	NOUN
iiclr-27366	118	42	.	.	PUNCT
iiclr-27366	119	1	the	the	DET
iiclr-27366	119	2	chapter	chapter	NOUN
iiclr-27366	119	3	first	first	ADV
iiclr-27366	119	4	explains	explain	VERB
iiclr-27366	119	5	the	the	DET
iiclr-27366	119	6	mechanism	mechanism	NOUN
iiclr-27366	119	7	of	of	ADP
iiclr-27366	119	8	the	the	DET
iiclr-27366	119	9	map	map	NOUN
iiclr-27366	119	10	and	and	CCONJ
iiclr-27366	119	11	addresses	address	VERB
iiclr-27366	119	12	the	the	DET
iiclr-27366	119	13	core	core	NOUN
iiclr-27366	119	14	problem	problem	NOUN
iiclr-27366	119	15	of	of	ADP
iiclr-27366	119	16	the	the	DET
iiclr-27366	119	17	map	map	NOUN
iiclr-27366	119	18	.	.	PUNCT
iiclr-27366	120	1	then	then	ADV
iiclr-27366	120	2	,	,	PUNCT
iiclr-27366	120	3	the	the	DET
iiclr-27366	120	4	chapter	chapter	NOUN
iiclr-27366	120	5	explores	explore	VERB
iiclr-27366	120	6	the	the	DET
iiclr-27366	120	7	recent	recent	ADJ
iiclr-27366	120	8	developments	development	NOUN
iiclr-27366	120	9	in	in	ADP
iiclr-27366	120	10	tax	tax	NOUN
iiclr-27366	120	11	treaty	treaty	NOUN
iiclr-27366	120	12	dispute	dispute	NOUN
iiclr-27366	120	13	resolution	resolution	NOUN
iiclr-27366	120	14	mechanisms	mechanism	NOUN
iiclr-27366	120	15	such	such	ADJ
iiclr-27366	120	16	as	as	ADP
iiclr-27366	120	17	action	action	NOUN
iiclr-27366	120	18	items	item	NOUN
iiclr-27366	120	19	14	14	NUM
iiclr-27366	120	20	and	and	CCONJ
iiclr-27366	120	21	15	15	NUM
iiclr-27366	120	22	of	of	ADP
iiclr-27366	120	23	the	the	DET
iiclr-27366	120	24	oecd	oecd	PROPN
iiclr-27366	120	25	’s	’s	PART
iiclr-27366	120	26	base	base	NOUN
iiclr-27366	120	27	erosion	erosion	NOUN
iiclr-27366	120	28	and	and	CCONJ
iiclr-27366	120	29	profit	profit	NOUN
iiclr-27366	120	30	shifting	shift	VERB
iiclr-27366	120	31	action	action	NOUN
iiclr-27366	120	32	plan	plan	NOUN
iiclr-27366	120	33	(	(	PUNCT
iiclr-27366	120	34	“	"	PUNCT
iiclr-27366	120	35	beps	bep	VERB
iiclr-27366	120	36	action	action	NOUN
iiclr-27366	120	37	plan	plan	NOUN
iiclr-27366	120	38	”	"	PUNCT
iiclr-27366	120	39	)	)	PUNCT
iiclr-27366	120	40	,	,	PUNCT
iiclr-27366	120	41	the	the	DET
iiclr-27366	120	42	mli	mli	PROPN
iiclr-27366	120	43	,	,	PUNCT
iiclr-27366	120	44	and	and	CCONJ
iiclr-27366	120	45	other	other	ADJ
iiclr-27366	120	46	global	global	ADJ
iiclr-27366	120	47	discussions	discussion	NOUN
iiclr-27366	120	48	on	on	ADP
iiclr-27366	120	49	this	this	DET
iiclr-27366	120	50	topic	topic	NOUN
iiclr-27366	120	51	such	such	ADJ
iiclr-27366	120	52	as	as	ADP
iiclr-27366	120	53	various	various	ADJ
iiclr-27366	120	54	tax	tax	NOUN
iiclr-27366	120	55	committee	committee	NOUN
iiclr-27366	120	56	meetings	meeting	NOUN
iiclr-27366	120	57	held	hold	VERB
iiclr-27366	120	58	by	by	ADP
iiclr-27366	120	59	the	the	DET
iiclr-27366	120	60	relevant	relevant	ADJ
iiclr-27366	120	61	international	international	ADJ
iiclr-27366	120	62	bodies	body	NOUN
iiclr-27366	120	63	.	.	PUNCT
iiclr-27366	121	1	in	in	ADP
iiclr-27366	121	2	the	the	DET
iiclr-27366	121	3	second	second	ADJ
iiclr-27366	121	4	chapter	chapter	NOUN
iiclr-27366	121	5	,	,	PUNCT
iiclr-27366	121	6	international	international	ADJ
iiclr-27366	121	7	arbitration	arbitration	NOUN
iiclr-27366	121	8	and	and	CCONJ
iiclr-27366	121	9	tpf	tpf	PROPN
iiclr-27366	121	10	,	,	PUNCT
iiclr-27366	121	11	the	the	DET
iiclr-27366	121	12	chapter	chapter	NOUN
iiclr-27366	121	13	analyzes	analyze	VERB
iiclr-27366	121	14	how	how	SCONJ
iiclr-27366	121	15	tpf	tpf	NOUN
iiclr-27366	121	16	has	have	AUX
iiclr-27366	121	17	been	be	AUX
iiclr-27366	121	18	(	(	PUNCT
iiclr-27366	121	19	i	i	NOUN
iiclr-27366	121	20	)	)	PUNCT
iiclr-27366	121	21	utilized	utilize	VERB
iiclr-27366	121	22	in	in	ADP
iiclr-27366	121	23	different	different	ADJ
iiclr-27366	121	24	types	type	NOUN
iiclr-27366	121	25	of	of	ADP
iiclr-27366	121	26	international	international	ADJ
iiclr-27366	121	27	arbitrations	arbitration	NOUN
iiclr-27366	121	28	and	and	CCONJ
iiclr-27366	121	29	(	(	PUNCT
iiclr-27366	121	30	ii	ii	NOUN
iiclr-27366	121	31	)	)	PUNCT
iiclr-27366	121	32	helping	help	VERB
iiclr-27366	121	33	parties	party	NOUN
iiclr-27366	121	34	in	in	ADP
iiclr-27366	121	35	arbitration	arbitration	NOUN
iiclr-27366	121	36	proceedings	proceeding	NOUN
iiclr-27366	121	37	without	without	ADP
iiclr-27366	121	38	financial	financial	ADJ
iiclr-27366	121	39	resources	resource	NOUN
iiclr-27366	121	40	.	.	PUNCT
iiclr-27366	122	1	the	the	DET
iiclr-27366	122	2	chapter	chapter	NOUN
iiclr-27366	122	3	also	also	ADV
iiclr-27366	122	4	discusses	discuss	VERB
iiclr-27366	122	5	and	and	CCONJ
iiclr-27366	122	6	explores	explore	VERB
iiclr-27366	122	7	the	the	DET
iiclr-27366	122	8	status	status	NOUN
iiclr-27366	122	9	quo	quo	NOUN
iiclr-27366	122	10	,	,	PUNCT
iiclr-27366	122	11	the	the	DET
iiclr-27366	122	12	rationale	rationale	NOUN
iiclr-27366	122	13	,	,	PUNCT
iiclr-27366	122	14	and	and	CCONJ
iiclr-27366	122	15	the	the	DET
iiclr-27366	122	16	mechanism	mechanism	NOUN
iiclr-27366	122	17	of	of	ADP
iiclr-27366	122	18	tpf	tpf	PROPN
iiclr-27366	122	19	.	.	PUNCT
iiclr-27366	123	1	in	in	ADP
iiclr-27366	123	2	the	the	DET
iiclr-27366	123	3	third	third	ADJ
iiclr-27366	123	4	chapter	chapter	NOUN
iiclr-27366	123	5	,	,	PUNCT
iiclr-27366	123	6	tax	tax	NOUN
iiclr-27366	123	7	treaty	treaty	NOUN
iiclr-27366	123	8	arbitration	arbitration	NOUN
iiclr-27366	123	9	and	and	CCONJ
iiclr-27366	123	10	tpf	tpf	PROPN
iiclr-27366	123	11	,	,	PUNCT
iiclr-27366	123	12	the	the	DET
iiclr-27366	123	13	chapter	chapter	NOUN
iiclr-27366	123	14	conducts	conduct	VERB
iiclr-27366	123	15	a	a	DET
iiclr-27366	123	16	comparative	comparative	ADJ
iiclr-27366	123	17	study	study	NOUN
iiclr-27366	123	18	on	on	ADP
iiclr-27366	123	19	tax	tax	NOUN
iiclr-27366	123	20	treaty	treaty	NOUN
iiclr-27366	123	21	arbitration	arbitration	NOUN
iiclr-27366	123	22	and	and	CCONJ
iiclr-27366	123	23	other	other	ADJ
iiclr-27366	123	24	types	type	NOUN
iiclr-27366	123	25	of	of	ADP
iiclr-27366	123	26	arbitration	arbitration	NOUN
iiclr-27366	123	27	to	to	PART
iiclr-27366	123	28	fully	fully	ADV
iiclr-27366	123	29	understand	understand	VERB
iiclr-27366	123	30	the	the	DET
iiclr-27366	123	31	anatomy	anatomy	NOUN
iiclr-27366	123	32	of	of	ADP
iiclr-27366	123	33	tax	tax	NOUN
iiclr-27366	123	34	treaty	treaty	NOUN
iiclr-27366	123	35	arbitration	arbitration	NOUN
iiclr-27366	123	36	and	and	CCONJ
iiclr-27366	123	37	examines	examine	VERB
iiclr-27366	123	38	whether	whether	SCONJ
iiclr-27366	123	39	tpf	tpf	PROPN
iiclr-27366	123	40	could	could	AUX
iiclr-27366	123	41	be	be	AUX
iiclr-27366	123	42	adopted	adopt	VERB
iiclr-27366	123	43	and	and	CCONJ
iiclr-27366	123	44	utilized	utilize	VERB
iiclr-27366	123	45	in	in	ADP
iiclr-27366	123	46	tax	tax	NOUN
iiclr-27366	123	47	treaty	treaty	NOUN
iiclr-27366	123	48	arbitration	arbitration	NOUN
iiclr-27366	123	49	.	.	PUNCT
iiclr-27366	124	1	the	the	DET
iiclr-27366	124	2	chapter	chapter	NOUN
iiclr-27366	124	3	then	then	ADV
iiclr-27366	124	4	analyzes	analyze	VERB
iiclr-27366	124	5	tpf	tpf	NOUN
iiclr-27366	124	6	from	from	ADP
iiclr-27366	124	7	the	the	DET
iiclr-27366	124	8	perspective	perspective	NOUN
iiclr-27366	124	9	of	of	ADP
iiclr-27366	124	10	both	both	CCONJ
iiclr-27366	124	11	a	a	DET
iiclr-27366	124	12	taxpayer	taxpayer	NOUN
iiclr-27366	124	13	claimant	claimant	NOUN
iiclr-27366	124	14	and	and	CCONJ
iiclr-27366	124	15	a	a	DET
iiclr-27366	124	16	third	third	ADJ
iiclr-27366	124	17	-	-	PUNCT
iiclr-27366	124	18	party	party	NOUN
iiclr-27366	124	19	funder	funder	NOUN
iiclr-27366	124	20	.	.	PUNCT
iiclr-27366	125	1	ii	ii	PROPN
iiclr-27366	125	2	.	.	PUNCT
iiclr-27366	126	1	the	the	DET
iiclr-27366	126	2	map	map	NOUN
iiclr-27366	126	3	and	and	CCONJ
iiclr-27366	126	4	tax	tax	NOUN
iiclr-27366	126	5	treaty	treaty	NOUN
iiclr-27366	126	6	arbitration	arbitration	NOUN
iiclr-27366	126	7	a.	a.	NOUN
iiclr-27366	126	8	overview	overview	NOUN
iiclr-27366	126	9	of	of	ADP
iiclr-27366	126	10	the	the	DET
iiclr-27366	126	11	map	map	NOUN
iiclr-27366	126	12	:	:	PUNCT
iiclr-27366	126	13	article	article	NOUN
iiclr-27366	126	14	25	25	NUM
iiclr-27366	126	15	of	of	ADP
iiclr-27366	126	16	the	the	DET
iiclr-27366	126	17	model	model	NOUN
iiclr-27366	126	18	tax	tax	NOUN
iiclr-27366	126	19	conventions	convention	NOUN
iiclr-27366	126	20	as	as	SCONJ
iiclr-27366	126	21	briefly	briefly	ADV
iiclr-27366	126	22	noted	note	VERB
iiclr-27366	126	23	in	in	ADP
iiclr-27366	126	24	the	the	DET
iiclr-27366	126	25	introduction	introduction	NOUN
iiclr-27366	126	26	,	,	PUNCT
iiclr-27366	126	27	the	the	DET
iiclr-27366	126	28	map	map	NOUN
iiclr-27366	126	29	is	be	AUX
iiclr-27366	126	30	an	an	DET
iiclr-27366	126	31	article	article	NOUN
iiclr-27366	126	32	in	in	ADP
iiclr-27366	126	33	a	a	DET
iiclr-27366	126	34	tax	tax	NOUN
iiclr-27366	126	35	treaty	treaty	NOUN
iiclr-27366	126	36	that	that	PRON
iiclr-27366	126	37	allows	allow	VERB
iiclr-27366	126	38	a	a	DET
iiclr-27366	126	39	taxpayer	taxpayer	NOUN
iiclr-27366	126	40	to	to	PART
iiclr-27366	126	41	claim	claim	VERB
iiclr-27366	126	42	and	and	CCONJ
iiclr-27366	126	43	require	require	VERB
iiclr-27366	126	44	competent	competent	ADJ
iiclr-27366	126	45	authorities	authority	NOUN
iiclr-27366	126	46	,	,	PUNCT
iiclr-27366	126	47	i.e.	i.e.	X
iiclr-27366	126	48	,	,	PUNCT
iiclr-27366	126	49	tax	tax	NOUN
iiclr-27366	126	50	administrations	administration	NOUN
iiclr-27366	126	51	of	of	ADP
iiclr-27366	126	52	each	each	DET
iiclr-27366	126	53	state	state	NOUN
iiclr-27366	126	54	,	,	PUNCT
iiclr-27366	126	55	to	to	PART
iiclr-27366	126	56	meet	meet	VERB
iiclr-27366	126	57	and	and	CCONJ
iiclr-27366	126	58	resolve	resolve	VERB
iiclr-27366	126	59	a	a	DET
iiclr-27366	126	60	dispute	dispute	NOUN
iiclr-27366	126	61	arising	arise	VERB
iiclr-27366	126	62	from	from	ADP
iiclr-27366	126	63	a	a	DET
iiclr-27366	126	64	tax	tax	NOUN
iiclr-27366	126	65	treaty	treaty	NOUN
iiclr-27366	126	66	.	.	PUNCT
iiclr-27366	127	1	compared	compare	VERB
iiclr-27366	127	2	to	to	ADP
iiclr-27366	127	3	other	other	ADJ
iiclr-27366	127	4	judicial	judicial	ADJ
iiclr-27366	127	5	proceedings	proceeding	NOUN
iiclr-27366	127	6	,	,	PUNCT
iiclr-27366	127	7	the	the	DET
iiclr-27366	127	8	map	map	NOUN
iiclr-27366	127	9	is	be	AUX
iiclr-27366	127	10	a	a	DET
iiclr-27366	127	11	unique	unique	ADJ
iiclr-27366	127	12	way	way	NOUN
iiclr-27366	127	13	of	of	ADP
iiclr-27366	127	14	resolving	resolve	VERB
iiclr-27366	127	15	disputes	dispute	NOUN
iiclr-27366	127	16	because	because	SCONJ
iiclr-27366	127	17	(	(	PUNCT
iiclr-27366	127	18	i	i	NOUN
iiclr-27366	127	19	)	)	PUNCT
iiclr-27366	127	20	a	a	DET
iiclr-27366	127	21	dispute	dispute	NOUN
iiclr-27366	127	22	is	be	AUX
iiclr-27366	127	23	resolved	resolve	VERB
iiclr-27366	127	24	through	through	ADP
iiclr-27366	127	25	a	a	DET
iiclr-27366	127	26	negotiation	negotiation	NOUN
iiclr-27366	127	27	process	process	NOUN
iiclr-27366	127	28	between	between	ADP
iiclr-27366	127	29	the	the	DET
iiclr-27366	127	30	competent	competent	ADJ
iiclr-27366	127	31	authorities	authority	NOUN
iiclr-27366	127	32	of	of	ADP
iiclr-27366	127	33	each	each	DET
iiclr-27366	127	34	state	state	NOUN
iiclr-27366	127	35	,	,	PUNCT
iiclr-27366	127	36	and	and	CCONJ
iiclr-27366	127	37	(	(	PUNCT
iiclr-27366	127	38	ii	ii	NOUN
iiclr-27366	127	39	)	)	PUNCT
iiclr-27366	127	40	the	the	DET
iiclr-27366	127	41	outcome	outcome	NOUN
iiclr-27366	127	42	becomes	become	VERB
iiclr-27366	127	43	legally	legally	ADV
iiclr-27366	127	44	binding	binding	ADJ
iiclr-27366	127	45	but	but	CCONJ
iiclr-27366	127	46	does	do	AUX
iiclr-27366	127	47	not	not	PART
iiclr-27366	127	48	become	become	VERB
iiclr-27366	127	49	a	a	DET
iiclr-27366	127	50	precedent.16	precedent.16	NOUN
iiclr-27366	127	51	pursuant	pursuant	NOUN
iiclr-27366	127	52	to	to	ADP
iiclr-27366	127	53	the	the	DET
iiclr-27366	127	54	oecd	oecd	PROPN
iiclr-27366	127	55	model	model	PROPN
iiclr-27366	127	56	tax	tax	PROPN
iiclr-27366	127	57	convention	convention	PROPN
iiclr-27366	127	58	,	,	PUNCT
iiclr-27366	127	59	a	a	DET
iiclr-27366	127	60	taxpayer	taxpayer	NOUN
iiclr-27366	127	61	has	have	VERB
iiclr-27366	127	62	the	the	DET
iiclr-27366	127	63	right	right	NOUN
iiclr-27366	127	64	to	to	PART
iiclr-27366	127	65	present	present	VERB
iiclr-27366	127	66	their	their	PRON
iiclr-27366	127	67	case	case	NOUN
iiclr-27366	127	68	to	to	ADP
iiclr-27366	127	69	either	either	CCONJ
iiclr-27366	127	70	contracting	contract	VERB
iiclr-27366	127	71	state	state	NOUN
iiclr-27366	127	72	if	if	SCONJ
iiclr-27366	127	73	they	they	PRON
iiclr-27366	127	74	consider	consider	VERB
iiclr-27366	127	75	that	that	PRON
iiclr-27366	127	76	taxation	taxation	NOUN
iiclr-27366	127	77	is	be	AUX
iiclr-27366	127	78	not	not	PART
iiclr-27366	127	79	“	"	PUNCT
iiclr-27366	127	80	not	not	PART
iiclr-27366	127	81	in	in	ADP
iiclr-27366	127	82	accordance”17	accordance”17	PROPN
iiclr-27366	127	83	with	with	ADP
iiclr-27366	127	84	a	a	DET
iiclr-27366	127	85	treaty.18	treaty.18	PROPN
iiclr-27366	127	86	typical	typical	ADJ
iiclr-27366	127	87	issues	issue	NOUN
iiclr-27366	127	88	submitted	submit	VERB
iiclr-27366	127	89	under	under	ADP
iiclr-27366	127	90	this	this	DET
iiclr-27366	127	91	16	16	NUM
iiclr-27366	127	92	.	.	PUNCT
iiclr-27366	128	1	allison	allison	PROPN
iiclr-27366	128	2	christians	christians	PROPN
iiclr-27366	128	3	,	,	PUNCT
iiclr-27366	128	4	take	take	VERB
iiclr-27366	128	5	map	map	NOUN
iiclr-27366	128	6	with	with	ADP
iiclr-27366	128	7	a	a	DET
iiclr-27366	128	8	grain	grain	NOUN
iiclr-27366	128	9	of	of	ADP
iiclr-27366	128	10	salt	salt	NOUN
iiclr-27366	128	11	:	:	PUNCT
iiclr-27366	128	12	sifto	sifto	NOUN
iiclr-27366	128	13	and	and	CCONJ
iiclr-27366	128	14	the	the	DET
iiclr-27366	128	15	legal	legal	ADJ
iiclr-27366	128	16	nature	nature	NOUN
iiclr-27366	128	17	of	of	ADP
iiclr-27366	128	18	competent	competent	ADJ
iiclr-27366	128	19	authority	authority	NOUN
iiclr-27366	128	20	agreements	agreement	NOUN
iiclr-27366	128	21	,	,	PUNCT
iiclr-27366	128	22	86	86	NUM
iiclr-27366	128	23	tax	tax	NOUN
iiclr-27366	128	24	notes	note	NOUN
iiclr-27366	128	25	int’l	int’l	X
iiclr-27366	128	26	81	81	NUM
iiclr-27366	128	27	(	(	PUNCT
iiclr-27366	128	28	2017	2017	NUM
iiclr-27366	128	29	)	)	PUNCT
iiclr-27366	128	30	.	.	PUNCT
iiclr-27366	129	1	17	17	NUM
iiclr-27366	129	2	.	.	PUNCT
iiclr-27366	130	1	the	the	DET
iiclr-27366	130	2	commentaries	commentary	NOUN
iiclr-27366	130	3	on	on	ADP
iiclr-27366	130	4	the	the	DET
iiclr-27366	130	5	oecd	oecd	PROPN
iiclr-27366	130	6	model	model	PROPN
iiclr-27366	130	7	tax	tax	NOUN
iiclr-27366	130	8	convention	convention	NOUN
iiclr-27366	130	9	explains	explain	VERB
iiclr-27366	130	10	that	that	SCONJ
iiclr-27366	130	11	the	the	DET
iiclr-27366	130	12	map	map	NOUN
iiclr-27366	130	13	is	be	AUX
iiclr-27366	130	14	applicable	applicable	ADJ
iiclr-27366	130	15	,	,	PUNCT
iiclr-27366	130	16	regardless	regardless	ADV
iiclr-27366	130	17	of	of	ADP
iiclr-27366	130	18	whether	whether	SCONJ
iiclr-27366	130	19	there	there	PRON
iiclr-27366	130	20	is	be	VERB
iiclr-27366	130	21	a	a	DET
iiclr-27366	130	22	double	double	ADJ
iiclr-27366	130	23	tax	tax	NOUN
iiclr-27366	130	24	issue	issue	NOUN
iiclr-27366	130	25	,	,	PUNCT
iiclr-27366	130	26	if	if	SCONJ
iiclr-27366	130	27	a	a	DET
iiclr-27366	130	28	taxation	taxation	NOUN
iiclr-27366	130	29	in	in	ADP
iiclr-27366	130	30	dispute	dispute	NOUN
iiclr-27366	130	31	is	be	AUX
iiclr-27366	130	32	in	in	ADP
iiclr-27366	130	33	direct	direct	ADJ
iiclr-27366	130	34	contravention	contravention	NOUN
iiclr-27366	130	35	of	of	ADP
iiclr-27366	130	36	a	a	DET
iiclr-27366	130	37	rule	rule	NOUN
iiclr-27366	130	38	in	in	ADP
iiclr-27366	130	39	the	the	DET
iiclr-27366	130	40	convention	convention	NOUN
iiclr-27366	130	41	..	..	PUNCT
iiclr-27366	131	1	the	the	DET
iiclr-27366	131	2	commentaries	commentary	NOUN
iiclr-27366	131	3	stipulates	stipulate	VERB
iiclr-27366	131	4	the	the	DET
iiclr-27366	131	5	following	following	NOUN
iiclr-27366	131	6	:	:	PUNCT
iiclr-27366	131	7	46	46	NUM
iiclr-27366	131	8	indiana	indiana	PROPN
iiclr-27366	131	9	int’l	int’l	NOUN
iiclr-27366	131	10	&	&	CCONJ
iiclr-27366	131	11	comp	comp	PROPN
iiclr-27366	131	12	.	.	PUNCT
iiclr-27366	132	1	law	law	NOUN
iiclr-27366	132	2	review	review	NOUN
iiclr-27366	133	1	[	[	X
iiclr-27366	133	2	vol	vol	NOUN
iiclr-27366	133	3	.	.	PUNCT
iiclr-27366	134	1	33:39	33:39	NUM
iiclr-27366	134	2	provision	provision	NOUN
iiclr-27366	134	3	of	of	ADP
iiclr-27366	134	4	the	the	DET
iiclr-27366	134	5	map	map	NOUN
iiclr-27366	134	6	article	article	NOUN
iiclr-27366	134	7	include	include	VERB
iiclr-27366	134	8	disputes	dispute	NOUN
iiclr-27366	134	9	arising	arise	VERB
iiclr-27366	134	10	from	from	ADP
iiclr-27366	134	11	economic	economic	ADJ
iiclr-27366	134	12	double	double	ADJ
iiclr-27366	134	13	taxation	taxation	NOUN
iiclr-27366	134	14	,	,	PUNCT
iiclr-27366	134	15	permanent	permanent	ADJ
iiclr-27366	134	16	establishment	establishment	NOUN
iiclr-27366	134	17	,	,	PUNCT
iiclr-27366	134	18	dual	dual	ADJ
iiclr-27366	134	19	residency	residency	NOUN
iiclr-27366	134	20	,	,	PUNCT
iiclr-27366	134	21	and	and	CCONJ
iiclr-27366	134	22	withholding	withholding	NOUN
iiclr-27366	134	23	tax	tax	NOUN
iiclr-27366	134	24	are	be	AUX
iiclr-27366	134	25	submitted	submit	VERB
iiclr-27366	134	26	under	under	ADP
iiclr-27366	134	27	this	this	DET
iiclr-27366	134	28	provision	provision	NOUN
iiclr-27366	134	29	of	of	ADP
iiclr-27366	134	30	the	the	DET
iiclr-27366	134	31	map	map	NOUN
iiclr-27366	134	32	article.19	article.19	NOUN
iiclr-27366	134	33	when	when	SCONJ
iiclr-27366	134	34	a	a	DET
iiclr-27366	134	35	case	case	NOUN
iiclr-27366	134	36	is	be	AUX
iiclr-27366	134	37	submitted	submit	VERB
iiclr-27366	134	38	for	for	ADP
iiclr-27366	134	39	the	the	DET
iiclr-27366	134	40	map	map	NOUN
iiclr-27366	134	41	process	process	NOUN
iiclr-27366	134	42	,	,	PUNCT
iiclr-27366	134	43	the	the	DET
iiclr-27366	134	44	competent	competent	ADJ
iiclr-27366	134	45	authorities	authority	NOUN
iiclr-27366	134	46	of	of	ADP
iiclr-27366	134	47	each	each	DET
iiclr-27366	134	48	state	state	NOUN
iiclr-27366	134	49	are	be	AUX
iiclr-27366	134	50	required	require	VERB
iiclr-27366	134	51	to	to	PART
iiclr-27366	134	52	“	"	PUNCT
iiclr-27366	134	53	endeavour	endeavour	VERB
iiclr-27366	134	54	”	"	PUNCT
iiclr-27366	134	55	to	to	PART
iiclr-27366	134	56	resolve	resolve	VERB
iiclr-27366	134	57	the	the	DET
iiclr-27366	134	58	case	case	NOUN
iiclr-27366	134	59	within	within	ADP
iiclr-27366	134	60	a	a	DET
iiclr-27366	134	61	set	set	NOUN
iiclr-27366	134	62	timeframe.20	timeframe.20	NOUN
iiclr-27366	134	63	the	the	DET
iiclr-27366	134	64	map	map	NOUN
iiclr-27366	134	65	can	can	AUX
iiclr-27366	134	66	be	be	AUX
iiclr-27366	134	67	also	also	ADV
iiclr-27366	134	68	submitted	submit	VERB
iiclr-27366	134	69	in	in	ADP
iiclr-27366	134	70	case	case	NOUN
iiclr-27366	134	71	there	there	PRON
iiclr-27366	134	72	are	be	VERB
iiclr-27366	134	73	any	any	DET
iiclr-27366	134	74	difficulties	difficulty	NOUN
iiclr-27366	134	75	or	or	CCONJ
iiclr-27366	134	76	doubts	doubt	NOUN
iiclr-27366	134	77	arising	arise	VERB
iiclr-27366	134	78	as	as	ADP
iiclr-27366	134	79	to	to	ADP
iiclr-27366	134	80	the	the	DET
iiclr-27366	134	81	interpretation	interpretation	NOUN
iiclr-27366	134	82	or	or	CCONJ
iiclr-27366	134	83	application	application	NOUN
iiclr-27366	134	84	of	of	ADP
iiclr-27366	134	85	a	a	DET
iiclr-27366	134	86	treaty	treaty	NOUN
iiclr-27366	134	87	.	.	PUNCT
iiclr-27366	135	1	in	in	ADP
iiclr-27366	135	2	such	such	ADJ
iiclr-27366	135	3	cases	case	NOUN
iiclr-27366	135	4	,	,	PUNCT
iiclr-27366	135	5	the	the	DET
iiclr-27366	135	6	competent	competent	ADJ
iiclr-27366	135	7	authorities	authority	NOUN
iiclr-27366	135	8	are	be	AUX
iiclr-27366	135	9	required	require	VERB
iiclr-27366	135	10	to	to	PART
iiclr-27366	135	11	attempt	attempt	VERB
iiclr-27366	135	12	to	to	PART
iiclr-27366	135	13	clarify	clarify	VERB
iiclr-27366	135	14	the	the	DET
iiclr-27366	135	15	definition	definition	NOUN
iiclr-27366	135	16	of	of	ADP
iiclr-27366	135	17	a	a	DET
iiclr-27366	135	18	specific	specific	ADJ
iiclr-27366	135	19	term	term	NOUN
iiclr-27366	135	20	used	use	VERB
iiclr-27366	135	21	in	in	ADP
iiclr-27366	135	22	the	the	DET
iiclr-27366	135	23	treaty.21	treaty.21	NOUN
iiclr-27366	135	24	the	the	DET
iiclr-27366	135	25	quantitative	quantitative	ADJ
iiclr-27366	135	26	study	study	NOUN
iiclr-27366	135	27	indicates	indicate	VERB
iiclr-27366	135	28	that	that	SCONJ
iiclr-27366	135	29	the	the	DET
iiclr-27366	135	30	most	most	ADV
iiclr-27366	135	31	commonly	commonly	ADV
iiclr-27366	135	32	disputed	dispute	VERB
iiclr-27366	135	33	articles	article	NOUN
iiclr-27366	135	34	of	of	ADP
iiclr-27366	135	35	the	the	DET
iiclr-27366	135	36	oecd	oecd	PROPN
iiclr-27366	135	37	model	model	PROPN
iiclr-27366	135	38	tax	tax	PROPN
iiclr-27366	135	39	convention	convention	NOUN
iiclr-27366	135	40	are	be	AUX
iiclr-27366	135	41	articles	article	NOUN
iiclr-27366	135	42	3	3	NUM
iiclr-27366	135	43	(	(	PUNCT
iiclr-27366	135	44	general	general	ADJ
iiclr-27366	135	45	definitions	definition	NOUN
iiclr-27366	135	46	)	)	PUNCT
iiclr-27366	135	47	,	,	PUNCT
iiclr-27366	135	48	4	4	NUM
iiclr-27366	135	49	(	(	PUNCT
iiclr-27366	135	50	resident	resident	NOUN
iiclr-27366	135	51	)	)	PUNCT
iiclr-27366	135	52	,	,	PUNCT
iiclr-27366	135	53	5	5	NUM
iiclr-27366	135	54	(	(	PUNCT
iiclr-27366	135	55	permanent	permanent	ADJ
iiclr-27366	135	56	establishment	establishment	NOUN
iiclr-27366	135	57	)	)	PUNCT
iiclr-27366	135	58	,	,	PUNCT
iiclr-27366	135	59	7	7	NUM
iiclr-27366	135	60	(	(	PUNCT
iiclr-27366	135	61	business	business	NOUN
iiclr-27366	135	62	profits	profit	NOUN
iiclr-27366	135	63	)	)	PUNCT
iiclr-27366	135	64	,	,	PUNCT
iiclr-27366	135	65	9	9	NUM
iiclr-27366	135	66	whilst	whilst	SCONJ
iiclr-27366	135	67	the	the	DET
iiclr-27366	135	68	mutual	mutual	ADJ
iiclr-27366	135	69	agreement	agreement	NOUN
iiclr-27366	135	70	procedure	procedure	NOUN
iiclr-27366	135	71	has	have	VERB
iiclr-27366	135	72	a	a	DET
iiclr-27366	135	73	clear	clear	ADJ
iiclr-27366	135	74	role	role	NOUN
iiclr-27366	135	75	in	in	ADP
iiclr-27366	135	76	dealing	deal	VERB
iiclr-27366	135	77	with	with	ADP
iiclr-27366	135	78	issues	issue	NOUN
iiclr-27366	135	79	arising	arise	VERB
iiclr-27366	135	80	as	as	ADP
iiclr-27366	135	81	to	to	ADP
iiclr-27366	135	82	the	the	DET
iiclr-27366	135	83	sorts	sort	NOUN
iiclr-27366	135	84	of	of	ADP
iiclr-27366	135	85	adjustments	adjustment	NOUN
iiclr-27366	135	86	referred	refer	VERB
iiclr-27366	135	87	to	to	ADP
iiclr-27366	135	88	in	in	ADP
iiclr-27366	135	89	paragraph	paragraph	NOUN
iiclr-27366	135	90	2	2	NUM
iiclr-27366	135	91	of	of	ADP
iiclr-27366	135	92	article	article	NOUN
iiclr-27366	135	93	9	9	NUM
iiclr-27366	135	94	,	,	PUNCT
iiclr-27366	135	95	it	it	PRON
iiclr-27366	135	96	follows	follow	VERB
iiclr-27366	135	97	that	that	SCONJ
iiclr-27366	135	98	even	even	ADV
iiclr-27366	135	99	in	in	ADP
iiclr-27366	135	100	the	the	DET
iiclr-27366	135	101	absence	absence	NOUN
iiclr-27366	135	102	of	of	ADP
iiclr-27366	135	103	such	such	DET
iiclr-27366	135	104	a	a	DET
iiclr-27366	135	105	provision	provision	NOUN
iiclr-27366	135	106	,	,	PUNCT
iiclr-27366	135	107	states	state	NOUN
iiclr-27366	135	108	should	should	AUX
iiclr-27366	135	109	be	be	AUX
iiclr-27366	135	110	seeking	seek	VERB
iiclr-27366	135	111	to	to	PART
iiclr-27366	135	112	avoid	avoid	VERB
iiclr-27366	135	113	double	double	ADJ
iiclr-27366	135	114	taxation	taxation	NOUN
iiclr-27366	135	115	,	,	PUNCT
iiclr-27366	135	116	including	include	VERB
iiclr-27366	135	117	by	by	ADP
iiclr-27366	135	118	giving	give	VERB
iiclr-27366	135	119	corresponding	correspond	VERB
iiclr-27366	135	120	adjustments	adjustment	NOUN
iiclr-27366	135	121	in	in	ADP
iiclr-27366	135	122	cases	case	NOUN
iiclr-27366	135	123	of	of	ADP
iiclr-27366	135	124	the	the	DET
iiclr-27366	135	125	type	type	NOUN
iiclr-27366	135	126	contemplated	contemplate	VERB
iiclr-27366	135	127	in	in	ADP
iiclr-27366	135	128	paragraph	paragraph	NOUN
iiclr-27366	135	129	2	2	NUM
iiclr-27366	135	130	;	;	PUNCT
iiclr-27366	135	131	and	and	CCONJ
iiclr-27366	135	132	the	the	DET
iiclr-27366	135	133	mutual	mutual	ADJ
iiclr-27366	135	134	agreement	agreement	NOUN
iiclr-27366	135	135	procedure	procedure	NOUN
iiclr-27366	135	136	is	be	AUX
iiclr-27366	135	137	also	also	ADV
iiclr-27366	135	138	applicable	applicable	ADJ
iiclr-27366	135	139	in	in	ADP
iiclr-27366	135	140	the	the	DET
iiclr-27366	135	141	absence	absence	NOUN
iiclr-27366	135	142	of	of	ADP
iiclr-27366	135	143	any	any	DET
iiclr-27366	135	144	double	double	ADJ
iiclr-27366	135	145	taxation	taxation	NOUN
iiclr-27366	135	146	contrary	contrary	ADV
iiclr-27366	135	147	to	to	ADP
iiclr-27366	135	148	the	the	DET
iiclr-27366	135	149	convention	convention	NOUN
iiclr-27366	135	150	,	,	PUNCT
iiclr-27366	135	151	once	once	SCONJ
iiclr-27366	135	152	the	the	DET
iiclr-27366	135	153	taxation	taxation	NOUN
iiclr-27366	135	154	in	in	ADP
iiclr-27366	135	155	dispute	dispute	NOUN
iiclr-27366	135	156	is	be	AUX
iiclr-27366	135	157	in	in	ADP
iiclr-27366	135	158	direct	direct	ADJ
iiclr-27366	135	159	contravention	contravention	NOUN
iiclr-27366	135	160	of	of	ADP
iiclr-27366	135	161	a	a	DET
iiclr-27366	135	162	rule	rule	NOUN
iiclr-27366	135	163	in	in	ADP
iiclr-27366	135	164	the	the	DET
iiclr-27366	135	165	convention	convention	NOUN
iiclr-27366	135	166	.	.	PUNCT
iiclr-27366	136	1	org	org	PROPN
iiclr-27366	136	2	.	.	PUNCT
iiclr-27366	137	1	for	for	ADP
iiclr-27366	137	2	econ	econ	PROPN
iiclr-27366	137	3	.	.	PUNCT
iiclr-27366	137	4	coop	coop	NOUN
iiclr-27366	137	5	.	.	PUNCT
iiclr-27366	138	1	and	and	CCONJ
iiclr-27366	138	2	dev	dev	PROPN
iiclr-27366	138	3	.	.	PUNCT
iiclr-27366	139	1	[	[	X
iiclr-27366	139	2	oecd	oecd	X
iiclr-27366	139	3	]	]	X
iiclr-27366	139	4	,	,	PUNCT
iiclr-27366	139	5	commentaries	commentary	NOUN
iiclr-27366	139	6	on	on	ADP
iiclr-27366	139	7	the	the	DET
iiclr-27366	139	8	articles	article	NOUN
iiclr-27366	139	9	of	of	ADP
iiclr-27366	139	10	the	the	DET
iiclr-27366	139	11	model	model	NOUN
iiclr-27366	139	12	convention	convention	PROPN
iiclr-27366	139	13	,	,	PUNCT
iiclr-27366	139	14	in	in	ADP
iiclr-27366	139	15	model	model	NOUN
iiclr-27366	139	16	tax	tax	NOUN
iiclr-27366	139	17	convention	convention	NOUN
iiclr-27366	139	18	on	on	ADP
iiclr-27366	139	19	income	income	NOUN
iiclr-27366	139	20	and	and	CCONJ
iiclr-27366	139	21	on	on	ADP
iiclr-27366	139	22	capital	capital	NOUN
iiclr-27366	139	23	119	119	NUM
iiclr-27366	139	24	,	,	PUNCT
iiclr-27366	139	25	1183	1183	NUM
iiclr-27366	139	26	-	-	SYM
iiclr-27366	139	27	84	84	NUM
iiclr-27366	139	28	(	(	PUNCT
iiclr-27366	139	29	2017	2017	NUM
iiclr-27366	139	30	)	)	PUNCT
iiclr-27366	139	31	.	.	PUNCT
iiclr-27366	140	1	18	18	NUM
iiclr-27366	140	2	.	.	PUNCT
iiclr-27366	140	3	article	article	PROPN
iiclr-27366	140	4	25(1	25(1	NUM
iiclr-27366	140	5	)	)	PUNCT
iiclr-27366	140	6	of	of	ADP
iiclr-27366	140	7	the	the	DET
iiclr-27366	140	8	oecd	oecd	PROPN
iiclr-27366	140	9	model	model	PROPN
iiclr-27366	140	10	tax	tax	PROPN
iiclr-27366	140	11	convention	convention	NOUN
iiclr-27366	140	12	states	state	VERB
iiclr-27366	140	13	that	that	SCONJ
iiclr-27366	140	14	:	:	PUNCT
iiclr-27366	140	15	where	where	SCONJ
iiclr-27366	140	16	a	a	DET
iiclr-27366	140	17	person	person	NOUN
iiclr-27366	140	18	considers	consider	VERB
iiclr-27366	140	19	that	that	SCONJ
iiclr-27366	140	20	the	the	DET
iiclr-27366	140	21	actions	action	NOUN
iiclr-27366	140	22	of	of	ADP
iiclr-27366	140	23	one	one	NUM
iiclr-27366	140	24	or	or	CCONJ
iiclr-27366	140	25	both	both	PRON
iiclr-27366	140	26	of	of	ADP
iiclr-27366	140	27	the	the	DET
iiclr-27366	140	28	contracting	contracting	NOUN
iiclr-27366	140	29	states	state	NOUN
iiclr-27366	140	30	result	result	VERB
iiclr-27366	140	31	or	or	CCONJ
iiclr-27366	140	32	will	will	AUX
iiclr-27366	140	33	result	result	VERB
iiclr-27366	140	34	for	for	ADP
iiclr-27366	140	35	him	he	PRON
iiclr-27366	140	36	in	in	ADP
iiclr-27366	140	37	taxation	taxation	NOUN
iiclr-27366	140	38	not	not	PART
iiclr-27366	140	39	in	in	ADP
iiclr-27366	140	40	accordance	accordance	NOUN
iiclr-27366	140	41	with	with	ADP
iiclr-27366	140	42	the	the	DET
iiclr-27366	140	43	provisions	provision	NOUN
iiclr-27366	140	44	of	of	ADP
iiclr-27366	140	45	this	this	DET
iiclr-27366	140	46	convention	convention	NOUN
iiclr-27366	140	47	,	,	PUNCT
iiclr-27366	140	48	he	he	PRON
iiclr-27366	140	49	may	may	AUX
iiclr-27366	140	50	,	,	PUNCT
iiclr-27366	140	51	irrespective	irrespective	ADV
iiclr-27366	140	52	of	of	ADP
iiclr-27366	140	53	the	the	DET
iiclr-27366	140	54	remedies	remedy	NOUN
iiclr-27366	140	55	provided	provide	VERB
iiclr-27366	140	56	by	by	ADP
iiclr-27366	140	57	the	the	DET
iiclr-27366	140	58	domestic	domestic	ADJ
iiclr-27366	140	59	law	law	NOUN
iiclr-27366	140	60	of	of	ADP
iiclr-27366	140	61	those	those	DET
iiclr-27366	140	62	states	state	NOUN
iiclr-27366	140	63	,	,	PUNCT
iiclr-27366	140	64	present	present	VERB
iiclr-27366	140	65	his	his	PRON
iiclr-27366	140	66	case	case	NOUN
iiclr-27366	140	67	to	to	ADP
iiclr-27366	140	68	the	the	DET
iiclr-27366	140	69	competent	competent	ADJ
iiclr-27366	140	70	authority	authority	NOUN
iiclr-27366	140	71	of	of	ADP
iiclr-27366	140	72	either	either	CCONJ
iiclr-27366	140	73	contracting	contract	VERB
iiclr-27366	140	74	state	state	NOUN
iiclr-27366	140	75	.	.	PUNCT
iiclr-27366	141	1	the	the	DET
iiclr-27366	141	2	case	case	NOUN
iiclr-27366	141	3	must	must	AUX
iiclr-27366	141	4	be	be	AUX
iiclr-27366	141	5	presented	present	VERB
iiclr-27366	141	6	within	within	ADP
iiclr-27366	141	7	three	three	NUM
iiclr-27366	141	8	years	year	NOUN
iiclr-27366	141	9	from	from	ADP
iiclr-27366	141	10	the	the	DET
iiclr-27366	141	11	first	first	ADJ
iiclr-27366	141	12	notification	notification	NOUN
iiclr-27366	141	13	of	of	ADP
iiclr-27366	141	14	the	the	DET
iiclr-27366	141	15	action	action	NOUN
iiclr-27366	141	16	resulting	result	VERB
iiclr-27366	141	17	in	in	ADP
iiclr-27366	141	18	taxation	taxation	NOUN
iiclr-27366	141	19	not	not	PART
iiclr-27366	141	20	in	in	ADP
iiclr-27366	141	21	accordance	accordance	NOUN
iiclr-27366	141	22	with	with	ADP
iiclr-27366	141	23	the	the	DET
iiclr-27366	141	24	provisions	provision	NOUN
iiclr-27366	141	25	of	of	ADP
iiclr-27366	141	26	the	the	DET
iiclr-27366	141	27	convention	convention	NOUN
iiclr-27366	141	28	.	.	PUNCT
iiclr-27366	142	1	org	org	PROPN
iiclr-27366	142	2	.	.	PUNCT
iiclr-27366	143	1	for	for	ADP
iiclr-27366	143	2	econ	econ	PROPN
iiclr-27366	143	3	.	.	PUNCT
iiclr-27366	143	4	coop	coop	NOUN
iiclr-27366	143	5	.	.	PUNCT
iiclr-27366	144	1	and	and	CCONJ
iiclr-27366	144	2	dev	dev	PROPN
iiclr-27366	144	3	.	.	PUNCT
iiclr-27366	145	1	[	[	X
iiclr-27366	145	2	oecd	oecd	X
iiclr-27366	145	3	]	]	X
iiclr-27366	145	4	,	,	PUNCT
iiclr-27366	145	5	articles	article	NOUN
iiclr-27366	145	6	of	of	ADP
iiclr-27366	145	7	the	the	DET
iiclr-27366	145	8	model	model	NOUN
iiclr-27366	145	9	convention	convention	NOUN
iiclr-27366	145	10	with	with	ADP
iiclr-27366	145	11	respect	respect	NOUN
iiclr-27366	145	12	to	to	ADP
iiclr-27366	145	13	taxes	taxis	NOUN
iiclr-27366	145	14	on	on	ADP
iiclr-27366	145	15	income	income	NOUN
iiclr-27366	145	16	and	and	CCONJ
iiclr-27366	145	17	capital	capital	NOUN
iiclr-27366	145	18	,	,	PUNCT
iiclr-27366	145	19	in	in	ADP
iiclr-27366	145	20	model	model	NOUN
iiclr-27366	145	21	tax	tax	NOUN
iiclr-27366	145	22	convention	convention	NOUN
iiclr-27366	145	23	on	on	ADP
iiclr-27366	145	24	income	income	NOUN
iiclr-27366	145	25	and	and	CCONJ
iiclr-27366	145	26	on	on	ADP
iiclr-27366	145	27	capital	capital	NOUN
iiclr-27366	145	28	art	art	NOUN
iiclr-27366	145	29	.	.	PUNCT
iiclr-27366	146	1	25(1),21	25(1),21	NUM
iiclr-27366	146	2	(	(	PUNCT
iiclr-27366	146	3	2017	2017	NUM
iiclr-27366	146	4	)	)	PUNCT
iiclr-27366	146	5	.	.	PUNCT
iiclr-27366	147	1	19	19	NUM
iiclr-27366	147	2	.	.	X
iiclr-27366	147	3	see	see	VERB
iiclr-27366	147	4	u.	u.	PROPN
iiclr-27366	147	5	n.	n.	PROPN
iiclr-27366	147	6	,	,	PUNCT
iiclr-27366	147	7	guide	guide	VERB
iiclr-27366	147	8	to	to	ADP
iiclr-27366	147	9	the	the	DET
iiclr-27366	147	10	mutual	mutual	ADJ
iiclr-27366	147	11	agreement	agreement	NOUN
iiclr-27366	147	12	procedure	procedure	NOUN
iiclr-27366	147	13	under	under	ADP
iiclr-27366	147	14	tax	tax	NOUN
iiclr-27366	147	15	treaties	treaty	NOUN
iiclr-27366	147	16	1	1	NUM
iiclr-27366	147	17	,	,	PUNCT
iiclr-27366	147	18	5	5	NUM
iiclr-27366	147	19	-	-	SYM
iiclr-27366	147	20	9	9	NUM
iiclr-27366	147	21	(	(	PUNCT
iiclr-27366	147	22	oct	oct	PROPN
iiclr-27366	147	23	.	.	PROPN
iiclr-27366	147	24	2010	2010	NUM
iiclr-27366	147	25	)	)	PUNCT
iiclr-27366	147	26	,	,	PUNCT
iiclr-27366	147	27	https://www.un.org/esa/ffd/wp-content/uploads/2014/10/ta-guide_map.pdf	https://www.un.org/esa/ffd/wp-content/uploads/2014/10/ta-guide_map.pdf	PROPN
iiclr-27366	147	28	[	[	X
iiclr-27366	147	29	https://perma	https://perma	X
iiclr-27366	147	30	.	.	PUNCT
iiclr-27366	147	31	cc	cc	NOUN
iiclr-27366	147	32	/	/	SYM
iiclr-27366	147	33	r83x	r83x	PROPN
iiclr-27366	147	34	-	-	PUNCT
iiclr-27366	147	35	nj7c	nj7c	PRON
iiclr-27366	147	36	]	]	PUNCT
iiclr-27366	147	37	.	.	PUNCT
iiclr-27366	148	1	20	20	NUM
iiclr-27366	148	2	.	.	PUNCT
iiclr-27366	149	1	article	article	PROPN
iiclr-27366	149	2	25(2	25(2	NUM
iiclr-27366	149	3	)	)	PUNCT
iiclr-27366	149	4	of	of	ADP
iiclr-27366	149	5	the	the	DET
iiclr-27366	149	6	oecd	oecd	PROPN
iiclr-27366	149	7	model	model	PROPN
iiclr-27366	149	8	tax	tax	PROPN
iiclr-27366	149	9	convention	convention	NOUN
iiclr-27366	149	10	states	state	VERB
iiclr-27366	149	11	that	that	SCONJ
iiclr-27366	149	12	:	:	PUNCT
iiclr-27366	149	13	the	the	DET
iiclr-27366	149	14	competent	competent	ADJ
iiclr-27366	149	15	authority	authority	NOUN
iiclr-27366	149	16	shall	shall	AUX
iiclr-27366	149	17	endeavour	endeavour	VERB
iiclr-27366	149	18	,	,	PUNCT
iiclr-27366	149	19	if	if	SCONJ
iiclr-27366	149	20	the	the	DET
iiclr-27366	149	21	objection	objection	NOUN
iiclr-27366	149	22	appears	appear	VERB
iiclr-27366	149	23	to	to	ADP
iiclr-27366	149	24	it	it	PRON
iiclr-27366	149	25	to	to	PART
iiclr-27366	149	26	be	be	AUX
iiclr-27366	149	27	justified	justify	VERB
iiclr-27366	149	28	and	and	CCONJ
iiclr-27366	149	29	if	if	SCONJ
iiclr-27366	149	30	it	it	PRON
iiclr-27366	149	31	is	be	AUX
iiclr-27366	149	32	not	not	PART
iiclr-27366	149	33	itself	itself	PRON
iiclr-27366	149	34	able	able	ADJ
iiclr-27366	149	35	to	to	PART
iiclr-27366	149	36	arrive	arrive	VERB
iiclr-27366	149	37	at	at	ADP
iiclr-27366	149	38	a	a	DET
iiclr-27366	149	39	satisfactory	satisfactory	ADJ
iiclr-27366	149	40	solution	solution	NOUN
iiclr-27366	149	41	,	,	PUNCT
iiclr-27366	149	42	to	to	PART
iiclr-27366	149	43	resolve	resolve	VERB
iiclr-27366	149	44	the	the	DET
iiclr-27366	149	45	case	case	NOUN
iiclr-27366	149	46	by	by	ADP
iiclr-27366	149	47	mutual	mutual	ADJ
iiclr-27366	149	48	agreement	agreement	NOUN
iiclr-27366	149	49	with	with	ADP
iiclr-27366	149	50	the	the	DET
iiclr-27366	149	51	competent	competent	ADJ
iiclr-27366	149	52	authority	authority	NOUN
iiclr-27366	149	53	of	of	ADP
iiclr-27366	149	54	the	the	DET
iiclr-27366	149	55	other	other	ADJ
iiclr-27366	149	56	contracting	contracting	NOUN
iiclr-27366	149	57	state	state	NOUN
iiclr-27366	149	58	,	,	PUNCT
iiclr-27366	149	59	with	with	ADP
iiclr-27366	149	60	a	a	DET
iiclr-27366	149	61	view	view	NOUN
iiclr-27366	149	62	to	to	ADP
iiclr-27366	149	63	the	the	DET
iiclr-27366	149	64	avoidance	avoidance	NOUN
iiclr-27366	149	65	of	of	ADP
iiclr-27366	149	66	taxation	taxation	NOUN
iiclr-27366	149	67	which	which	PRON
iiclr-27366	149	68	is	be	AUX
iiclr-27366	149	69	not	not	PART
iiclr-27366	149	70	in	in	ADP
iiclr-27366	149	71	accordance	accordance	NOUN
iiclr-27366	149	72	with	with	ADP
iiclr-27366	149	73	the	the	DET
iiclr-27366	149	74	convention	convention	NOUN
iiclr-27366	149	75	.	.	PUNCT
iiclr-27366	150	1	any	any	DET
iiclr-27366	150	2	agreement	agreement	NOUN
iiclr-27366	150	3	reached	reach	VERB
iiclr-27366	150	4	shall	shall	AUX
iiclr-27366	150	5	be	be	AUX
iiclr-27366	150	6	implemented	implement	VERB
iiclr-27366	150	7	notwithstanding	notwithstanding	ADP
iiclr-27366	150	8	any	any	DET
iiclr-27366	150	9	time	time	NOUN
iiclr-27366	150	10	limits	limit	NOUN
iiclr-27366	150	11	in	in	ADP
iiclr-27366	150	12	the	the	DET
iiclr-27366	150	13	domestic	domestic	ADJ
iiclr-27366	150	14	law	law	NOUN
iiclr-27366	150	15	of	of	ADP
iiclr-27366	150	16	the	the	DET
iiclr-27366	150	17	contracting	contracting	NOUN
iiclr-27366	150	18	states	state	NOUN
iiclr-27366	150	19	.	.	PUNCT
iiclr-27366	151	1	org	org	PROPN
iiclr-27366	151	2	.	.	PUNCT
iiclr-27366	152	1	for	for	ADP
iiclr-27366	152	2	econ	econ	PROPN
iiclr-27366	152	3	.	.	PUNCT
iiclr-27366	152	4	coop	coop	NOUN
iiclr-27366	152	5	.	.	PUNCT
iiclr-27366	153	1	and	and	CCONJ
iiclr-27366	153	2	dev	dev	PROPN
iiclr-27366	153	3	.	.	PUNCT
iiclr-27366	154	1	[	[	X
iiclr-27366	154	2	oecd	oecd	X
iiclr-27366	154	3	]	]	X
iiclr-27366	154	4	,	,	PUNCT
iiclr-27366	154	5	supra	supra	PROPN
iiclr-27366	154	6	note	note	PROPN
iiclr-27366	154	7	18	18	NUM
iiclr-27366	154	8	,	,	PUNCT
iiclr-27366	154	9	art	art	NOUN
iiclr-27366	154	10	.	.	PUNCT
iiclr-27366	155	1	25(2	25(2	NUM
iiclr-27366	155	2	)	)	PUNCT
iiclr-27366	155	3	.	.	PUNCT
iiclr-27366	156	1	21	21	NUM
iiclr-27366	156	2	.	.	PUNCT
iiclr-27366	157	1	article	article	NOUN
iiclr-27366	157	2	25(3	25(3	NUM
iiclr-27366	157	3	)	)	PUNCT
iiclr-27366	157	4	of	of	ADP
iiclr-27366	157	5	the	the	DET
iiclr-27366	157	6	oecd	oecd	PROPN
iiclr-27366	157	7	model	model	PROPN
iiclr-27366	157	8	tax	tax	PROPN
iiclr-27366	157	9	convention	convention	NOUN
iiclr-27366	157	10	states	state	VERB
iiclr-27366	157	11	that	that	SCONJ
iiclr-27366	157	12	“	"	PUNCT
iiclr-27366	157	13	[	[	X
iiclr-27366	157	14	t]he	t]he	ADV
iiclr-27366	157	15	competent	competent	ADJ
iiclr-27366	157	16	authorities	authority	NOUN
iiclr-27366	157	17	of	of	ADP
iiclr-27366	157	18	the	the	DET
iiclr-27366	157	19	contracting	contracting	NOUN
iiclr-27366	157	20	states	state	NOUN
iiclr-27366	157	21	shall	shall	AUX
iiclr-27366	157	22	endeavour	endeavour	VERB
iiclr-27366	157	23	to	to	PART
iiclr-27366	157	24	resolve	resolve	VERB
iiclr-27366	157	25	by	by	ADP
iiclr-27366	157	26	mutual	mutual	ADJ
iiclr-27366	157	27	agreement	agreement	NOUN
iiclr-27366	157	28	any	any	DET
iiclr-27366	157	29	difficulties	difficulty	NOUN
iiclr-27366	157	30	or	or	CCONJ
iiclr-27366	157	31	doubts	doubt	NOUN
iiclr-27366	157	32	arising	arise	VERB
iiclr-27366	157	33	as	as	ADP
iiclr-27366	157	34	to	to	ADP
iiclr-27366	157	35	the	the	DET
iiclr-27366	157	36	interpretation	interpretation	NOUN
iiclr-27366	157	37	or	or	CCONJ
iiclr-27366	157	38	application	application	NOUN
iiclr-27366	157	39	of	of	ADP
iiclr-27366	157	40	the	the	DET
iiclr-27366	157	41	convention	convention	NOUN
iiclr-27366	157	42	.	.	PUNCT
iiclr-27366	158	1	they	they	PRON
iiclr-27366	158	2	may	may	AUX
iiclr-27366	158	3	also	also	ADV
iiclr-27366	158	4	consult	consult	VERB
iiclr-27366	158	5	together	together	ADV
iiclr-27366	158	6	for	for	ADP
iiclr-27366	158	7	the	the	DET
iiclr-27366	158	8	elimination	elimination	NOUN
iiclr-27366	158	9	of	of	ADP
iiclr-27366	158	10	double	double	ADJ
iiclr-27366	158	11	taxation	taxation	NOUN
iiclr-27366	158	12	in	in	ADP
iiclr-27366	158	13	cases	case	NOUN
iiclr-27366	158	14	not	not	PART
iiclr-27366	158	15	provided	provide	VERB
iiclr-27366	158	16	for	for	ADP
iiclr-27366	158	17	in	in	ADP
iiclr-27366	158	18	the	the	DET
iiclr-27366	158	19	convention	convention	NOUN
iiclr-27366	158	20	.	.	PUNCT
iiclr-27366	158	21	”	"	PUNCT
iiclr-27366	159	1	i	i	PRON
iiclr-27366	159	2	d.	d.	VERB
iiclr-27366	159	3	at	at	ADP
iiclr-27366	159	4	art	art	NOUN
iiclr-27366	159	5	.	.	PUNCT
iiclr-27366	160	1	25(3	25(3	NUM
iiclr-27366	160	2	)	)	PUNCT
iiclr-27366	160	3	.	.	PUNCT
iiclr-27366	161	1	2023	2023	NUM
iiclr-27366	161	2	]	]	PUNCT
iiclr-27366	161	3	justice	justice	NOUN
iiclr-27366	161	4	,	,	PUNCT
iiclr-27366	161	5	third	third	ADJ
iiclr-27366	161	6	-	-	PUNCT
iiclr-27366	161	7	party	party	NOUN
iiclr-27366	161	8	funding	funding	NOUN
iiclr-27366	161	9	,	,	PUNCT
iiclr-27366	161	10	and	and	CCONJ
iiclr-27366	161	11	tax	tax	NOUN
iiclr-27366	161	12	treaty	treaty	NOUN
iiclr-27366	161	13	arbitration	arbitration	NOUN
iiclr-27366	161	14	47	47	NUM
iiclr-27366	161	15	(	(	PUNCT
iiclr-27366	161	16	associated	associate	VERB
iiclr-27366	161	17	enterprises	enterprise	NOUN
iiclr-27366	161	18	)	)	PUNCT
iiclr-27366	161	19	,	,	PUNCT
iiclr-27366	161	20	10	10	NUM
iiclr-27366	161	21	(	(	PUNCT
iiclr-27366	161	22	dividends	dividend	NOUN
iiclr-27366	161	23	)	)	PUNCT
iiclr-27366	161	24	,	,	PUNCT
iiclr-27366	161	25	11	11	NUM
iiclr-27366	161	26	(	(	PUNCT
iiclr-27366	161	27	interest	interest	NOUN
iiclr-27366	161	28	)	)	PUNCT
iiclr-27366	161	29	,	,	PUNCT
iiclr-27366	161	30	12	12	NUM
iiclr-27366	161	31	(	(	PUNCT
iiclr-27366	161	32	royalties	royalty	NOUN
iiclr-27366	161	33	)	)	PUNCT
iiclr-27366	161	34	,	,	PUNCT
iiclr-27366	161	35	13	13	NUM
iiclr-27366	161	36	(	(	PUNCT
iiclr-27366	161	37	capital	capital	NOUN
iiclr-27366	161	38	gains	gain	NOUN
iiclr-27366	161	39	)	)	PUNCT
iiclr-27366	161	40	,	,	PUNCT
iiclr-27366	161	41	and	and	CCONJ
iiclr-27366	161	42	24	24	NUM
iiclr-27366	161	43	(	(	PUNCT
iiclr-27366	161	44	non	non	ADJ
iiclr-27366	161	45	-	-	ADJ
iiclr-27366	161	46	discrimination).22	discrimination).22	ADJ
iiclr-27366	162	1	[	[	X
iiclr-27366	162	2	figure	figure	NOUN
iiclr-27366	162	3	2	2	NUM
iiclr-27366	162	4	:	:	PUNCT
iiclr-27366	162	5	the	the	DET
iiclr-27366	162	6	most	most	ADV
iiclr-27366	162	7	commonly	commonly	ADV
iiclr-27366	162	8	disputed	dispute	VERB
iiclr-27366	162	9	articles]23	articles]23	NOUN
iiclr-27366	162	10	for	for	ADP
iiclr-27366	162	11	the	the	DET
iiclr-27366	162	12	administration	administration	NOUN
iiclr-27366	162	13	of	of	ADP
iiclr-27366	162	14	the	the	DET
iiclr-27366	162	15	map	map	NOUN
iiclr-27366	162	16	process	process	NOUN
iiclr-27366	162	17	,	,	PUNCT
iiclr-27366	162	18	the	the	DET
iiclr-27366	162	19	competent	competent	ADJ
iiclr-27366	162	20	authorities	authority	NOUN
iiclr-27366	162	21	are	be	AUX
iiclr-27366	162	22	allowed	allow	VERB
iiclr-27366	162	23	to	to	PART
iiclr-27366	162	24	communicate	communicate	VERB
iiclr-27366	162	25	and	and	CCONJ
iiclr-27366	162	26	negotiate	negotiate	VERB
iiclr-27366	162	27	with	with	ADP
iiclr-27366	162	28	a	a	DET
iiclr-27366	162	29	communication	communication	NOUN
iiclr-27366	162	30	method	method	NOUN
iiclr-27366	162	31	they	they	PRON
iiclr-27366	162	32	prefer.24	prefer.24	VERB
iiclr-27366	162	33	in	in	ADP
iiclr-27366	162	34	the	the	DET
iiclr-27366	162	35	case	case	NOUN
iiclr-27366	162	36	of	of	ADP
iiclr-27366	162	37	the	the	DET
iiclr-27366	162	38	un	un	PROPN
iiclr-27366	162	39	model	model	PROPN
iiclr-27366	162	40	tax	tax	PROPN
iiclr-27366	162	41	convention	convention	PROPN
iiclr-27366	162	42	’s	’s	PART
iiclr-27366	162	43	map	map	NOUN
iiclr-27366	162	44	article	article	NOUN
iiclr-27366	162	45	,	,	PUNCT
iiclr-27366	162	46	it	it	PRON
iiclr-27366	162	47	needs	need	VERB
iiclr-27366	162	48	to	to	PART
iiclr-27366	162	49	be	be	AUX
iiclr-27366	162	50	noted	note	VERB
iiclr-27366	162	51	that	that	SCONJ
iiclr-27366	162	52	the	the	DET
iiclr-27366	162	53	map	map	NOUN
iiclr-27366	162	54	article	article	NOUN
iiclr-27366	162	55	operates	operate	VERB
iiclr-27366	162	56	in	in	ADP
iiclr-27366	162	57	a	a	DET
iiclr-27366	162	58	similar	similar	ADJ
iiclr-27366	162	59	manner	manner	NOUN
iiclr-27366	162	60	to	to	ADP
iiclr-27366	162	61	the	the	DET
iiclr-27366	162	62	oecd	oecd	PROPN
iiclr-27366	162	63	model	model	PROPN
iiclr-27366	162	64	tax	tax	PROPN
iiclr-27366	162	65	convention	convention	PROPN
iiclr-27366	162	66	’s	’s	PART
iiclr-27366	162	67	map	map	NOUN
iiclr-27366	162	68	article	article	NOUN
iiclr-27366	162	69	but	but	CCONJ
iiclr-27366	162	70	it	it	PRON
iiclr-27366	162	71	has	have	VERB
iiclr-27366	162	72	two	two	NUM
iiclr-27366	162	73	different	different	ADJ
iiclr-27366	162	74	versions	version	NOUN
iiclr-27366	162	75	that	that	PRON
iiclr-27366	162	76	states	state	NOUN
iiclr-27366	162	77	can	can	AUX
iiclr-27366	162	78	adopt	adopt	VERB
iiclr-27366	162	79	–	–	PUNCT
iiclr-27366	162	80	one	one	NUM
iiclr-27366	162	81	with	with	ADP
iiclr-27366	162	82	the	the	DET
iiclr-27366	162	83	arbitration	arbitration	NOUN
iiclr-27366	162	84	clause	clause	NOUN
iiclr-27366	162	85	and	and	CCONJ
iiclr-27366	162	86	one	one	NUM
iiclr-27366	162	87	without	without	ADP
iiclr-27366	162	88	the	the	DET
iiclr-27366	162	89	arbitration	arbitration	NOUN
iiclr-27366	162	90	clause.25	clause.25	VERB
iiclr-27366	162	91	the	the	DET
iiclr-27366	162	92	arbitration	arbitration	NOUN
iiclr-27366	162	93	clause	clause	NOUN
iiclr-27366	162	94	of	of	ADP
iiclr-27366	162	95	the	the	DET
iiclr-27366	162	96	model	model	NOUN
iiclr-27366	162	97	tax	tax	NOUN
iiclr-27366	162	98	conventions	convention	NOUN
iiclr-27366	162	99	is	be	AUX
iiclr-27366	162	100	discussed	discuss	VERB
iiclr-27366	162	101	in	in	ADP
iiclr-27366	162	102	more	more	ADJ
iiclr-27366	162	103	detail	detail	NOUN
iiclr-27366	162	104	in	in	ADP
iiclr-27366	162	105	the	the	DET
iiclr-27366	162	106	following	follow	VERB
iiclr-27366	162	107	chapters	chapter	NOUN
iiclr-27366	162	108	.	.	PUNCT
iiclr-27366	163	1	22	22	NUM
iiclr-27366	163	2	.	.	PUNCT
iiclr-27366	164	1	see	see	VERB
iiclr-27366	164	2	baistrocchi	baistrocchi	PROPN
iiclr-27366	164	3	&	&	CCONJ
iiclr-27366	164	4	hearson	hearson	PROPN
iiclr-27366	164	5	,	,	PUNCT
iiclr-27366	164	6	supra	supra	PROPN
iiclr-27366	164	7	note	note	NOUN
iiclr-27366	164	8	4	4	NUM
iiclr-27366	164	9	,	,	PUNCT
iiclr-27366	164	10	at	at	ADP
iiclr-27366	164	11	1533	1533	NUM
iiclr-27366	164	12	.	.	PUNCT
iiclr-27366	165	1	23	23	NUM
iiclr-27366	165	2	.	.	PUNCT
iiclr-27366	166	1	i	i	PRON
iiclr-27366	166	2	d.	d.	PROPN
iiclr-27366	166	3	at	at	ADP
iiclr-27366	166	4	1533	1533	NUM
iiclr-27366	166	5	fig.17.19	fig.17.19	NOUN
iiclr-27366	166	6	.	.	PUNCT
iiclr-27366	167	1	oecd	oecd	PROPN
iiclr-27366	167	2	members	member	NOUN
iiclr-27366	167	3	include	include	VERB
iiclr-27366	167	4	australia	australia	PROPN
iiclr-27366	167	5	,	,	PUNCT
iiclr-27366	167	6	canada	canada	PROPN
iiclr-27366	167	7	,	,	PUNCT
iiclr-27366	167	8	france	france	PROPN
iiclr-27366	167	9	,	,	PUNCT
iiclr-27366	167	10	germany	germany	PROPN
iiclr-27366	167	11	,	,	PUNCT
iiclr-27366	167	12	italy	italy	PROPN
iiclr-27366	167	13	,	,	PUNCT
iiclr-27366	167	14	japan	japan	PROPN
iiclr-27366	167	15	,	,	PUNCT
iiclr-27366	167	16	mexico	mexico	PROPN
iiclr-27366	167	17	,	,	PUNCT
iiclr-27366	167	18	south	south	PROPN
iiclr-27366	167	19	korea	korea	PROPN
iiclr-27366	167	20	,	,	PUNCT
iiclr-27366	167	21	turkey	turkey	PROPN
iiclr-27366	167	22	,	,	PUNCT
iiclr-27366	167	23	the	the	DET
iiclr-27366	167	24	united	united	ADJ
iiclr-27366	167	25	kingdom	kingdom	PROPN
iiclr-27366	167	26	,	,	PUNCT
iiclr-27366	167	27	and	and	CCONJ
iiclr-27366	167	28	the	the	DET
iiclr-27366	167	29	united	united	PROPN
iiclr-27366	167	30	states	states	PROPN
iiclr-27366	167	31	.	.	PUNCT
iiclr-27366	168	1	brics	bric	NOUN
iiclr-27366	168	2	and	and	CCONJ
iiclr-27366	168	3	others	other	NOUN
iiclr-27366	168	4	include	include	VERB
iiclr-27366	168	5	argentina	argentina	PROPN
iiclr-27366	168	6	,	,	PUNCT
iiclr-27366	168	7	brazil	brazil	PROPN
iiclr-27366	168	8	,	,	PUNCT
iiclr-27366	168	9	china	china	PROPN
iiclr-27366	168	10	,	,	PUNCT
iiclr-27366	168	11	india	india	PROPN
iiclr-27366	168	12	,	,	PUNCT
iiclr-27366	168	13	indonesia	indonesia	PROPN
iiclr-27366	168	14	,	,	PUNCT
iiclr-27366	168	15	russia	russia	PROPN
iiclr-27366	168	16	,	,	PUNCT
iiclr-27366	168	17	and	and	CCONJ
iiclr-27366	168	18	south	south	PROPN
iiclr-27366	168	19	africa	africa	PROPN
iiclr-27366	168	20	.	.	PUNCT
iiclr-27366	169	1	i	i	PRON
iiclr-27366	169	2	d.	d.	PROPN
iiclr-27366	169	3	24	24	NUM
iiclr-27366	169	4	.	.	PUNCT
iiclr-27366	170	1	article	article	PROPN
iiclr-27366	170	2	25(4	25(4	PROPN
iiclr-27366	170	3	)	)	PUNCT
iiclr-27366	170	4	of	of	ADP
iiclr-27366	170	5	the	the	DET
iiclr-27366	170	6	oecd	oecd	PROPN
iiclr-27366	170	7	model	model	PROPN
iiclr-27366	170	8	tax	tax	PROPN
iiclr-27366	170	9	convention	convention	NOUN
iiclr-27366	170	10	states	state	VERB
iiclr-27366	170	11	that	that	SCONJ
iiclr-27366	170	12	“	"	PUNCT
iiclr-27366	170	13	[	[	X
iiclr-27366	170	14	t]he	t]he	ADV
iiclr-27366	170	15	competent	competent	ADJ
iiclr-27366	170	16	authorities	authority	NOUN
iiclr-27366	170	17	of	of	ADP
iiclr-27366	170	18	the	the	DET
iiclr-27366	170	19	contracting	contracting	NOUN
iiclr-27366	170	20	states	state	NOUN
iiclr-27366	170	21	may	may	AUX
iiclr-27366	170	22	communicate	communicate	VERB
iiclr-27366	170	23	with	with	ADP
iiclr-27366	170	24	each	each	DET
iiclr-27366	170	25	other	other	ADJ
iiclr-27366	170	26	directly	directly	ADV
iiclr-27366	170	27	,	,	PUNCT
iiclr-27366	170	28	including	include	VERB
iiclr-27366	170	29	through	through	ADP
iiclr-27366	170	30	a	a	DET
iiclr-27366	170	31	joint	joint	ADJ
iiclr-27366	170	32	commission	commission	NOUN
iiclr-27366	170	33	consisting	consist	VERB
iiclr-27366	170	34	of	of	ADP
iiclr-27366	170	35	themselves	themselves	PRON
iiclr-27366	170	36	or	or	CCONJ
iiclr-27366	170	37	their	their	PRON
iiclr-27366	170	38	representatives	representative	NOUN
iiclr-27366	170	39	,	,	PUNCT
iiclr-27366	170	40	for	for	ADP
iiclr-27366	170	41	the	the	DET
iiclr-27366	170	42	purpose	purpose	NOUN
iiclr-27366	170	43	of	of	ADP
iiclr-27366	170	44	reaching	reach	VERB
iiclr-27366	170	45	an	an	DET
iiclr-27366	170	46	agreement	agreement	NOUN
iiclr-27366	170	47	in	in	ADP
iiclr-27366	170	48	the	the	DET
iiclr-27366	170	49	sense	sense	NOUN
iiclr-27366	170	50	of	of	ADP
iiclr-27366	170	51	the	the	DET
iiclr-27366	170	52	preceding	precede	VERB
iiclr-27366	170	53	paragraphs	paragraph	NOUN
iiclr-27366	170	54	.	.	PUNCT
iiclr-27366	170	55	”	"	PUNCT
iiclr-27366	171	1	articles	article	NOUN
iiclr-27366	171	2	of	of	ADP
iiclr-27366	171	3	the	the	DET
iiclr-27366	171	4	model	model	NOUN
iiclr-27366	171	5	convention	convention	NOUN
iiclr-27366	171	6	with	with	ADP
iiclr-27366	171	7	respect	respect	NOUN
iiclr-27366	171	8	to	to	ADP
iiclr-27366	171	9	taxes	taxis	NOUN
iiclr-27366	171	10	on	on	ADP
iiclr-27366	171	11	income	income	NOUN
iiclr-27366	171	12	and	and	CCONJ
iiclr-27366	171	13	capital	capital	NOUN
iiclr-27366	171	14	,	,	PUNCT
iiclr-27366	171	15	supra	supra	PROPN
iiclr-27366	171	16	note	note	PROPN
iiclr-27366	171	17	18	18	NUM
iiclr-27366	171	18	,	,	PUNCT
iiclr-27366	171	19	art	art	NOUN
iiclr-27366	171	20	.	.	PUNCT
iiclr-27366	172	1	25(4	25(4	NOUN
iiclr-27366	172	2	)	)	PUNCT
iiclr-27366	172	3	.	.	PUNCT
iiclr-27366	173	1	25	25	NUM
iiclr-27366	173	2	.	.	PUNCT
iiclr-27366	174	1	see	see	VERB
iiclr-27366	174	2	u.n	u.n	PROPN
iiclr-27366	174	3	.	.	PROPN
iiclr-27366	174	4	dep’t	dep’t	PROPN
iiclr-27366	174	5	of	of	ADP
iiclr-27366	174	6	econ	econ	PROPN
iiclr-27366	174	7	.	.	PUNCT
iiclr-27366	174	8	&	&	CCONJ
iiclr-27366	174	9	soc	soc	PROPN
iiclr-27366	174	10	.	.	PUNCT
iiclr-27366	175	1	affairs	affair	NOUN
iiclr-27366	175	2	,	,	PUNCT
iiclr-27366	175	3	u.n	u.n	PROPN
iiclr-27366	175	4	.	.	PROPN
iiclr-27366	175	5	model	model	PROPN
iiclr-27366	175	6	double	double	PROPN
iiclr-27366	175	7	taxation	taxation	NOUN
iiclr-27366	175	8	convention	convention	NOUN
iiclr-27366	175	9	between	between	ADP
iiclr-27366	175	10	developed	developed	ADJ
iiclr-27366	175	11	and	and	CCONJ
iiclr-27366	175	12	developing	develop	VERB
iiclr-27366	175	13	countries	country	NOUN
iiclr-27366	175	14	,	,	PUNCT
iiclr-27366	175	15	art	art	NOUN
iiclr-27366	175	16	.	.	PUNCT
iiclr-27366	176	1	25	25	NUM
iiclr-27366	176	2	,	,	PUNCT
iiclr-27366	176	3	u.n	u.n	PROPN
iiclr-27366	176	4	.	.	PROPN
iiclr-27366	176	5	doc	doc	PROPN
iiclr-27366	176	6	.	.	PROPN
iiclr-27366	176	7	st	st	PROPN
iiclr-27366	176	8	/	/	SYM
iiclr-27366	176	9	esa	esa	PROPN
iiclr-27366	176	10	/	/	SYM
iiclr-27366	176	11	pad	pad	NOUN
iiclr-27366	176	12	/	/	SYM
iiclr-27366	176	13	ser.e/213	ser.e/213	NOUN
iiclr-27366	176	14	(	(	PUNCT
iiclr-27366	176	15	2017	2017	NUM
iiclr-27366	176	16	)	)	PUNCT
iiclr-27366	176	17	.	.	PUNCT
iiclr-27366	177	1	48	48	NUM
iiclr-27366	177	2	indiana	indiana	PROPN
iiclr-27366	177	3	int’l	int’l	NOUN
iiclr-27366	177	4	&	&	CCONJ
iiclr-27366	177	5	comp	comp	PROPN
iiclr-27366	177	6	.	.	PUNCT
iiclr-27366	178	1	law	law	NOUN
iiclr-27366	178	2	review	review	NOUN
iiclr-27366	178	3	[	[	X
iiclr-27366	178	4	vol	vol	NOUN
iiclr-27366	178	5	.	.	PUNCT
iiclr-27366	179	1	33:39	33:39	NUM
iiclr-27366	179	2	b.	b.	PROPN
iiclr-27366	179	3	the	the	DET
iiclr-27366	179	4	key	key	ADJ
iiclr-27366	179	5	issues	issue	NOUN
iiclr-27366	179	6	of	of	ADP
iiclr-27366	179	7	the	the	DET
iiclr-27366	179	8	map	map	NOUN
iiclr-27366	179	9	and	and	CCONJ
iiclr-27366	179	10	the	the	DET
iiclr-27366	179	11	arbitration	arbitration	NOUN
iiclr-27366	179	12	clause	clause	NOUN
iiclr-27366	179	13	all	all	DET
iiclr-27366	179	14	cases	case	NOUN
iiclr-27366	179	15	2020	2020	NUM
iiclr-27366	179	16	start	start	VERB
iiclr-27366	179	17	inventory	inventory	NOUN
iiclr-27366	179	18	cases	case	NOUN
iiclr-27366	179	19	started	start	VERB
iiclr-27366	179	20	in	in	ADP
iiclr-27366	179	21	2020	2020	NUM
iiclr-27366	179	22	cases	case	NOUN
iiclr-27366	179	23	closed	close	VERB
iiclr-27366	179	24	in	in	ADP
iiclr-27366	179	25	2020	2020	NUM
iiclr-27366	179	26	2020	2020	NUM
iiclr-27366	179	27	end	end	VERB
iiclr-27366	179	28	inventory	inventory	NOUN
iiclr-27366	179	29	cases	case	NOUN
iiclr-27366	179	30	received	receive	VERB
iiclr-27366	179	31	prior	prior	ADV
iiclr-27366	179	32	to	to	ADP
iiclr-27366	179	33	1	1	NUM
iiclr-27366	179	34	january	january	PROPN
iiclr-27366	179	35	2016	2016	NUM
iiclr-27366	179	36	or	or	CCONJ
iiclr-27366	179	37	of	of	ADP
iiclr-27366	179	38	the	the	DET
iiclr-27366	179	39	year	year	NOUN
iiclr-27366	179	40	of	of	ADP
iiclr-27366	179	41	joining	join	VERB
iiclr-27366	179	42	the	the	DET
iiclr-27366	179	43	beps	bep	NOUN
iiclr-27366	179	44	inclusive	inclusive	ADJ
iiclr-27366	179	45	framework	framework	NOUN
iiclr-27366	179	46	2,449	2,449	NUM
iiclr-27366	179	47	0	0	NUM
iiclr-27366	179	48	653	653	NUM
iiclr-27366	179	49	1,796	1,796	NUM
iiclr-27366	179	50	cases	case	NOUN
iiclr-27366	179	51	received	receive	VERB
iiclr-27366	179	52	on	on	ADP
iiclr-27366	179	53	or	or	CCONJ
iiclr-27366	179	54	after	after	ADP
iiclr-27366	179	55	1	1	NUM
iiclr-27366	179	56	january	january	PROPN
iiclr-27366	179	57	2016	2016	NUM
iiclr-27366	179	58	or	or	CCONJ
iiclr-27366	179	59	of	of	ADP
iiclr-27366	179	60	the	the	DET
iiclr-27366	179	61	year	year	NOUN
iiclr-27366	179	62	of	of	ADP
iiclr-27366	179	63	joining	join	VERB
iiclr-27366	179	64	the	the	DET
iiclr-27366	179	65	beps	bep	NOUN
iiclr-27366	179	66	inclusive	inclusive	ADJ
iiclr-27366	179	67	framework	framework	NOUN
iiclr-27366	179	68	3,889	3,889	NUM
iiclr-27366	179	69	2,508	2,508	NUM
iiclr-27366	179	70	1,725	1,725	NUM
iiclr-27366	179	71	4,682	4,682	NUM
iiclr-27366	180	1	[	[	X
iiclr-27366	180	2	figure	figure	NOUN
iiclr-27366	180	3	3	3	NUM
iiclr-27366	180	4	:	:	SYM
iiclr-27366	180	5	2020	2020	NUM
iiclr-27366	180	6	oecd	oecd	PROPN
iiclr-27366	180	7	map	map	NOUN
iiclr-27366	180	8	statistics]26	statistics]26	NOUN
iiclr-27366	180	9	according	accord	VERB
iiclr-27366	180	10	to	to	ADP
iiclr-27366	180	11	the	the	DET
iiclr-27366	180	12	oecd	oecd	PROPN
iiclr-27366	180	13	’s	’s	PART
iiclr-27366	180	14	2020	2020	NUM
iiclr-27366	180	15	map	map	VERB
iiclr-27366	180	16	statistics,27	statistics,27	NOUN
iiclr-27366	180	17	map	map	NOUN
iiclr-27366	180	18	inventory	inventory	NOUN
iiclr-27366	180	19	as	as	ADP
iiclr-27366	180	20	of	of	ADP
iiclr-27366	180	21	1	1	NUM
iiclr-27366	180	22	january	january	NOUN
iiclr-27366	180	23	2020	2020	NUM
iiclr-27366	180	24	was	be	AUX
iiclr-27366	180	25	6,338	6,338	NUM
iiclr-27366	180	26	,	,	PUNCT
iiclr-27366	180	27	and	and	CCONJ
iiclr-27366	180	28	6,478	6,478	NUM
iiclr-27366	180	29	as	as	ADP
iiclr-27366	180	30	of	of	ADP
iiclr-27366	180	31	31	31	NUM
iiclr-27366	180	32	december	december	PROPN
iiclr-27366	180	33	2020	2020	NUM
iiclr-27366	180	34	,	,	PUNCT
iiclr-27366	180	35	with	with	ADP
iiclr-27366	180	36	2,508	2,508	NUM
iiclr-27366	180	37	new	new	ADJ
iiclr-27366	180	38	cases	case	NOUN
iiclr-27366	180	39	initiated	initiate	VERB
iiclr-27366	180	40	and	and	CCONJ
iiclr-27366	180	41	2,378	2,378	NUM
iiclr-27366	180	42	cases	case	NOUN
iiclr-27366	180	43	closed	close	VERB
iiclr-27366	180	44	in	in	ADP
iiclr-27366	180	45	2020.28	2020.28	NUM
iiclr-27366	180	46	transfer	transfer	NOUN
iiclr-27366	180	47	pricing	pricing	NOUN
iiclr-27366	180	48	cases	case	NOUN
iiclr-27366	180	49	took	take	VERB
iiclr-27366	180	50	35	35	NUM
iiclr-27366	180	51	months	month	NOUN
iiclr-27366	180	52	on	on	ADP
iiclr-27366	180	53	average	average	ADJ
iiclr-27366	180	54	,	,	PUNCT
iiclr-27366	180	55	and	and	CCONJ
iiclr-27366	180	56	non	non	ADJ
iiclr-27366	180	57	-	-	ADJ
iiclr-27366	180	58	transfer	transfer	ADJ
iiclr-27366	180	59	pricing	pricing	NOUN
iiclr-27366	180	60	cases	case	NOUN
iiclr-27366	180	61	took	take	VERB
iiclr-27366	180	62	18.5	18.5	NUM
iiclr-27366	180	63	months	month	NOUN
iiclr-27366	180	64	on	on	ADP
iiclr-27366	180	65	average	average	ADJ
iiclr-27366	180	66	to	to	PART
iiclr-27366	180	67	get	get	VERB
iiclr-27366	180	68	to	to	ADP
iiclr-27366	180	69	the	the	DET
iiclr-27366	180	70	conclusion.29	conclusion.29	NOUN
iiclr-27366	180	71	about	about	ADV
iiclr-27366	180	72	52	52	NUM
iiclr-27366	180	73	%	%	NOUN
iiclr-27366	180	74	of	of	ADP
iiclr-27366	180	75	map	map	NOUN
iiclr-27366	180	76	cases	case	NOUN
iiclr-27366	180	77	were	be	AUX
iiclr-27366	180	78	fully	fully	ADV
iiclr-27366	180	79	or	or	CCONJ
iiclr-27366	180	80	partially	partially	ADV
iiclr-27366	180	81	resolved	resolve	VERB
iiclr-27366	180	82	under	under	ADP
iiclr-27366	180	83	the	the	DET
iiclr-27366	180	84	map	map	NOUN
iiclr-27366	180	85	,	,	PUNCT
iiclr-27366	180	86	and	and	CCONJ
iiclr-27366	180	87	about	about	ADV
iiclr-27366	180	88	3	3	NUM
iiclr-27366	180	89	%	%	NOUN
iiclr-27366	180	90	of	of	ADP
iiclr-27366	180	91	the	the	DET
iiclr-27366	180	92	cases	case	NOUN
iiclr-27366	180	93	remained	remain	VERB
iiclr-27366	180	94	undecided	undecided	ADJ
iiclr-27366	180	95	,	,	PUNCT
iiclr-27366	180	96	i.e.	i.e.	X
iiclr-27366	180	97	,	,	PUNCT
iiclr-27366	180	98	no	no	DET
iiclr-27366	180	99	agreement	agreement	NOUN
iiclr-27366	180	100	was	be	AUX
iiclr-27366	180	101	reached	reach	VERB
iiclr-27366	180	102	,	,	PUNCT
iiclr-27366	180	103	including	include	VERB
iiclr-27366	180	104	the	the	DET
iiclr-27366	180	105	agreement	agreement	NOUN
iiclr-27366	180	106	to	to	PART
iiclr-27366	180	107	disagree.30	disagree.30	VERB
iiclr-27366	180	108	the	the	DET
iiclr-27366	180	109	success	success	NOUN
iiclr-27366	180	110	rate	rate	NOUN
iiclr-27366	180	111	seems	seem	VERB
iiclr-27366	180	112	high	high	ADJ
iiclr-27366	180	113	enough	enough	ADV
iiclr-27366	180	114	to	to	PART
iiclr-27366	180	115	support	support	VERB
iiclr-27366	180	116	the	the	DET
iiclr-27366	180	117	conclusion	conclusion	NOUN
iiclr-27366	180	118	that	that	SCONJ
iiclr-27366	180	119	the	the	DET
iiclr-27366	180	120	map	map	NOUN
iiclr-27366	180	121	is	be	AUX
iiclr-27366	180	122	effectively	effectively	ADV
iiclr-27366	180	123	resolving	resolve	VERB
iiclr-27366	180	124	tax	tax	NOUN
iiclr-27366	180	125	treaty	treaty	NOUN
iiclr-27366	180	126	disputes	dispute	NOUN
iiclr-27366	180	127	,	,	PUNCT
iiclr-27366	180	128	but	but	CCONJ
iiclr-27366	180	129	as	as	SCONJ
iiclr-27366	180	130	noted	note	VERB
iiclr-27366	180	131	above	above	ADV
iiclr-27366	180	132	,	,	PUNCT
iiclr-27366	180	133	the	the	DET
iiclr-27366	180	134	key	key	ADJ
iiclr-27366	180	135	issue	issue	NOUN
iiclr-27366	180	136	is	be	AUX
iiclr-27366	180	137	that	that	SCONJ
iiclr-27366	180	138	certain	certain	ADJ
iiclr-27366	180	139	taxpayers	taxpayer	NOUN
iiclr-27366	180	140	’	’	PART
iiclr-27366	180	141	cases	case	NOUN
iiclr-27366	180	142	could	could	AUX
iiclr-27366	180	143	remain	remain	VERB
iiclr-27366	180	144	unresolved	unresolved	ADJ
iiclr-27366	180	145	after	after	ADP
iiclr-27366	180	146	going	go	VERB
iiclr-27366	180	147	through	through	ADP
iiclr-27366	180	148	the	the	DET
iiclr-27366	180	149	lengthy	lengthy	ADJ
iiclr-27366	180	150	map	map	NOUN
iiclr-27366	180	151	process	process	NOUN
iiclr-27366	180	152	.	.	PUNCT
iiclr-27366	181	1	the	the	DET
iiclr-27366	181	2	oecd	oecd	PROPN
iiclr-27366	181	3	also	also	ADV
iiclr-27366	181	4	acknowledged	acknowledge	VERB
iiclr-27366	181	5	on	on	ADP
iiclr-27366	181	6	this	this	DET
iiclr-27366	181	7	point	point	NOUN
iiclr-27366	181	8	that	that	SCONJ
iiclr-27366	181	9	,	,	PUNCT
iiclr-27366	181	10	inevitably	inevitably	ADV
iiclr-27366	181	11	,	,	PUNCT
iiclr-27366	181	12	there	there	PRON
iiclr-27366	181	13	will	will	AUX
iiclr-27366	181	14	be	be	AUX
iiclr-27366	181	15	cases	case	NOUN
iiclr-27366	181	16	in	in	ADP
iiclr-27366	181	17	which	which	PRON
iiclr-27366	181	18	“	"	PUNCT
iiclr-27366	181	19	the	the	DET
iiclr-27366	181	20	map	map	NOUN
iiclr-27366	181	21	is	be	AUX
iiclr-27366	181	22	not	not	PART
iiclr-27366	181	23	able	able	ADJ
iiclr-27366	181	24	to	to	PART
iiclr-27366	181	25	reach	reach	VERB
iiclr-27366	181	26	a	a	DET
iiclr-27366	181	27	satisfactory	satisfactory	ADJ
iiclr-27366	181	28	result	result	NOUN
iiclr-27366	181	29	.	.	PUNCT
iiclr-27366	182	1	”31	”31	PROPN
iiclr-27366	183	1	for	for	ADP
iiclr-27366	183	2	this	this	DET
iiclr-27366	183	3	reason	reason	NOUN
iiclr-27366	183	4	,	,	PUNCT
iiclr-27366	183	5	the	the	DET
iiclr-27366	183	6	model	model	NOUN
iiclr-27366	183	7	tax	tax	NOUN
iiclr-27366	183	8	conventions	convention	NOUN
iiclr-27366	183	9	suggest	suggest	VERB
iiclr-27366	183	10	including	include	VERB
iiclr-27366	183	11	article	article	NOUN
iiclr-27366	183	12	25(5),32	25(5),32	NUM
iiclr-27366	183	13	the	the	DET
iiclr-27366	183	14	arbitration	arbitration	NOUN
iiclr-27366	183	15	clause	clause	NOUN
iiclr-27366	183	16	,	,	PUNCT
iiclr-27366	183	17	which	which	PRON
iiclr-27366	183	18	could	could	AUX
iiclr-27366	183	19	render	render	VERB
iiclr-27366	183	20	a	a	DET
iiclr-27366	183	21	final	final	ADJ
iiclr-27366	183	22	26	26	NUM
iiclr-27366	183	23	.	.	PUNCT
iiclr-27366	184	1	see	see	VERB
iiclr-27366	184	2	2020	2020	NUM
iiclr-27366	184	3	mutual	mutual	ADJ
iiclr-27366	184	4	agreement	agreement	NOUN
iiclr-27366	184	5	procedure	procedure	NOUN
iiclr-27366	184	6	statistics	statistic	NOUN
iiclr-27366	184	7	,	,	PUNCT
iiclr-27366	184	8	supra	supra	PROPN
iiclr-27366	184	9	note	note	NOUN
iiclr-27366	184	10	5	5	NUM
iiclr-27366	184	11	.	.	SYM
iiclr-27366	184	12	27	27	NUM
iiclr-27366	184	13	.	.	PUNCT
iiclr-27366	185	1	i	i	PRON
iiclr-27366	185	2	d.	d.	PROPN
iiclr-27366	185	3	28	28	NUM
iiclr-27366	185	4	.	.	PUNCT
iiclr-27366	186	1	i	i	PRON
iiclr-27366	186	2	d.	d.	PROPN
iiclr-27366	186	3	29	29	NUM
iiclr-27366	186	4	.	.	PUNCT
iiclr-27366	187	1	i	i	PRON
iiclr-27366	187	2	d.	d.	PROPN
iiclr-27366	187	3	30	30	NUM
iiclr-27366	187	4	.	.	PUNCT
iiclr-27366	188	1	i	i	PRON
iiclr-27366	188	2	d.	d.	PROPN
iiclr-27366	188	3	31	31	NUM
iiclr-27366	188	4	.	.	PUNCT
iiclr-27366	189	1	org	org	PROPN
iiclr-27366	189	2	.	.	PUNCT
iiclr-27366	190	1	for	for	ADP
iiclr-27366	190	2	econ	econ	PROPN
iiclr-27366	190	3	.	.	PUNCT
iiclr-27366	190	4	coop	coop	NOUN
iiclr-27366	190	5	.	.	PUNCT
iiclr-27366	191	1	and	and	CCONJ
iiclr-27366	191	2	dev	dev	PROPN
iiclr-27366	191	3	.	.	PUNCT
iiclr-27366	192	1	[	[	X
iiclr-27366	192	2	oecd	oecd	X
iiclr-27366	192	3	]	]	X
iiclr-27366	192	4	,	,	PUNCT
iiclr-27366	192	5	improving	improve	VERB
iiclr-27366	192	6	the	the	DET
iiclr-27366	192	7	resolution	resolution	NOUN
iiclr-27366	192	8	of	of	ADP
iiclr-27366	192	9	tax	tax	NOUN
iiclr-27366	192	10	treaty	treaty	NOUN
iiclr-27366	192	11	disputes	dispute	NOUN
iiclr-27366	192	12	,	,	PUNCT
iiclr-27366	192	13	1	1	NUM
iiclr-27366	192	14	,	,	PUNCT
iiclr-27366	192	15	4	4	NUM
iiclr-27366	192	16	(	(	PUNCT
iiclr-27366	192	17	feb	feb	NOUN
iiclr-27366	192	18	.	.	PROPN
iiclr-27366	192	19	2007	2007	NUM
iiclr-27366	192	20	)	)	PUNCT
iiclr-27366	192	21	,	,	PUNCT
iiclr-27366	192	22	https://www.oecd.org/ctp/dispute/38055311.pdf	https://www.oecd.org/ctp/dispute/38055311.pdf	X
iiclr-27366	192	23	[	[	X
iiclr-27366	192	24	https://perma.cc/	https://perma.cc/	PROPN
iiclr-27366	192	25	wy32	wy32	PROPN
iiclr-27366	192	26	-	-	PUNCT
iiclr-27366	192	27	rghm	rghm	NOUN
iiclr-27366	192	28	]	]	X
iiclr-27366	192	29	.	.	PUNCT
iiclr-27366	193	1	32	32	NUM
iiclr-27366	193	2	.	.	PUNCT
iiclr-27366	194	1	article	article	PROPN
iiclr-27366	194	2	25(5	25(5	NUM
iiclr-27366	194	3	)	)	PUNCT
iiclr-27366	194	4	of	of	ADP
iiclr-27366	194	5	the	the	DET
iiclr-27366	194	6	oecd	oecd	PROPN
iiclr-27366	194	7	model	model	PROPN
iiclr-27366	194	8	tax	tax	PROPN
iiclr-27366	194	9	convention	convention	NOUN
iiclr-27366	194	10	states	state	VERB
iiclr-27366	194	11	the	the	DET
iiclr-27366	194	12	following	follow	VERB
iiclr-27366	194	13	:	:	PUNCT
iiclr-27366	194	14	where	where	SCONJ
iiclr-27366	194	15	,	,	PUNCT
iiclr-27366	194	16	a	a	PRON
iiclr-27366	194	17	)	)	PUNCT
iiclr-27366	194	18	under	under	ADP
iiclr-27366	194	19	paragraph	paragraph	NOUN
iiclr-27366	194	20	1	1	NUM
iiclr-27366	194	21	,	,	PUNCT
iiclr-27366	194	22	a	a	DET
iiclr-27366	194	23	person	person	NOUN
iiclr-27366	194	24	has	have	AUX
iiclr-27366	194	25	presented	present	VERB
iiclr-27366	194	26	a	a	DET
iiclr-27366	194	27	case	case	NOUN
iiclr-27366	194	28	to	to	ADP
iiclr-27366	194	29	the	the	DET
iiclr-27366	194	30	competent	competent	ADJ
iiclr-27366	194	31	authority	authority	NOUN
iiclr-27366	194	32	of	of	ADP
iiclr-27366	194	33	a	a	DET
iiclr-27366	194	34	contracting	contracting	NOUN
iiclr-27366	194	35	state	state	NOUN
iiclr-27366	194	36	on	on	ADP
iiclr-27366	194	37	the	the	DET
iiclr-27366	194	38	basis	basis	NOUN
iiclr-27366	194	39	that	that	SCONJ
iiclr-27366	194	40	the	the	DET
iiclr-27366	194	41	actions	action	NOUN
iiclr-27366	194	42	of	of	ADP
iiclr-27366	194	43	one	one	NUM
iiclr-27366	194	44	or	or	CCONJ
iiclr-27366	194	45	both	both	PRON
iiclr-27366	194	46	of	of	ADP
iiclr-27366	194	47	the	the	DET
iiclr-27366	194	48	contracting	contracting	NOUN
iiclr-27366	194	49	states	state	NOUN
iiclr-27366	194	50	have	have	AUX
iiclr-27366	194	51	resulted	result	VERB
iiclr-27366	194	52	for	for	ADP
iiclr-27366	194	53	that	that	DET
iiclr-27366	194	54	person	person	NOUN
iiclr-27366	194	55	in	in	ADP
iiclr-27366	194	56	taxation	taxation	NOUN
iiclr-27366	194	57	not	not	PART
iiclr-27366	194	58	in	in	ADP
iiclr-27366	194	59	accordance	accordance	NOUN
iiclr-27366	194	60	with	with	ADP
iiclr-27366	194	61	the	the	DET
iiclr-27366	194	62	provisions	provision	NOUN
iiclr-27366	194	63	of	of	ADP
iiclr-27366	194	64	this	this	DET
iiclr-27366	194	65	convention	convention	NOUN
iiclr-27366	194	66	,	,	PUNCT
iiclr-27366	194	67	and	and	CCONJ
iiclr-27366	194	68	2023	2023	NUM
iiclr-27366	194	69	]	]	PUNCT
iiclr-27366	194	70	justice	justice	NOUN
iiclr-27366	194	71	,	,	PUNCT
iiclr-27366	194	72	third	third	ADJ
iiclr-27366	194	73	-	-	PUNCT
iiclr-27366	194	74	party	party	NOUN
iiclr-27366	194	75	funding	funding	NOUN
iiclr-27366	194	76	,	,	PUNCT
iiclr-27366	194	77	and	and	CCONJ
iiclr-27366	194	78	tax	tax	NOUN
iiclr-27366	194	79	treaty	treaty	NOUN
iiclr-27366	194	80	arbitration	arbitration	NOUN
iiclr-27366	194	81	49	49	NUM
iiclr-27366	194	82	decision	decision	NOUN
iiclr-27366	194	83	for	for	ADP
iiclr-27366	194	84	the	the	DET
iiclr-27366	194	85	undecided	undecided	ADJ
iiclr-27366	194	86	map	map	NOUN
iiclr-27366	194	87	cases	case	NOUN
iiclr-27366	194	88	.	.	PUNCT
iiclr-27366	195	1	in	in	ADP
iiclr-27366	195	2	addition	addition	NOUN
iiclr-27366	195	3	to	to	ADP
iiclr-27366	195	4	providing	provide	VERB
iiclr-27366	195	5	the	the	DET
iiclr-27366	195	6	final	final	ADJ
iiclr-27366	195	7	tool	tool	NOUN
iiclr-27366	195	8	to	to	PART
iiclr-27366	195	9	access	access	VERB
iiclr-27366	195	10	justice	justice	NOUN
iiclr-27366	195	11	to	to	ADP
iiclr-27366	195	12	the	the	DET
iiclr-27366	195	13	taxpayers	taxpayer	NOUN
iiclr-27366	195	14	,	,	PUNCT
iiclr-27366	195	15	the	the	DET
iiclr-27366	195	16	arbitration	arbitration	NOUN
iiclr-27366	195	17	clause	clause	NOUN
iiclr-27366	195	18	could	could	AUX
iiclr-27366	195	19	also	also	ADV
iiclr-27366	195	20	encourage	encourage	VERB
iiclr-27366	195	21	the	the	DET
iiclr-27366	195	22	competent	competent	ADJ
iiclr-27366	195	23	authorities	authority	NOUN
iiclr-27366	195	24	to	to	PART
iiclr-27366	195	25	reach	reach	VERB
iiclr-27366	195	26	an	an	DET
iiclr-27366	195	27	agreement	agreement	NOUN
iiclr-27366	195	28	within	within	ADP
iiclr-27366	195	29	a	a	DET
iiclr-27366	195	30	set	set	ADJ
iiclr-27366	195	31	timeframe	timeframe	NOUN
iiclr-27366	195	32	as	as	SCONJ
iiclr-27366	195	33	they	they	PRON
iiclr-27366	195	34	would	would	AUX
iiclr-27366	195	35	want	want	VERB
iiclr-27366	195	36	the	the	DET
iiclr-27366	195	37	case	case	NOUN
iiclr-27366	195	38	to	to	PART
iiclr-27366	195	39	be	be	AUX
iiclr-27366	195	40	finalized	finalize	VERB
iiclr-27366	195	41	when	when	SCONJ
iiclr-27366	195	42	they	they	PRON
iiclr-27366	195	43	have	have	VERB
iiclr-27366	195	44	the	the	DET
iiclr-27366	195	45	authority	authority	NOUN
iiclr-27366	195	46	to	to	PART
iiclr-27366	195	47	have	have	AUX
iiclr-27366	195	48	certainty	certainty	NOUN
iiclr-27366	195	49	.	.	PUNCT
iiclr-27366	196	1	it	it	PRON
iiclr-27366	196	2	may	may	AUX
iiclr-27366	196	3	appear	appear	VERB
iiclr-27366	196	4	that	that	SCONJ
iiclr-27366	196	5	changing	change	VERB
iiclr-27366	196	6	the	the	DET
iiclr-27366	196	7	language	language	NOUN
iiclr-27366	196	8	in	in	ADP
iiclr-27366	196	9	the	the	DET
iiclr-27366	196	10	map	map	NOUN
iiclr-27366	196	11	article	article	NOUN
iiclr-27366	196	12	to	to	PART
iiclr-27366	196	13	impose	impose	VERB
iiclr-27366	196	14	an	an	DET
iiclr-27366	196	15	obligation	obligation	NOUN
iiclr-27366	196	16	on	on	ADP
iiclr-27366	196	17	the	the	DET
iiclr-27366	196	18	states	state	NOUN
iiclr-27366	196	19	to	to	PART
iiclr-27366	196	20	render	render	VERB
iiclr-27366	196	21	a	a	DET
iiclr-27366	196	22	final	final	ADJ
iiclr-27366	196	23	decision	decision	NOUN
iiclr-27366	196	24	within	within	ADP
iiclr-27366	196	25	the	the	DET
iiclr-27366	196	26	set	set	NOUN
iiclr-27366	196	27	timeframe	timeframe	NOUN
iiclr-27366	196	28	would	would	AUX
iiclr-27366	196	29	resolve	resolve	VERB
iiclr-27366	196	30	the	the	DET
iiclr-27366	196	31	issue	issue	NOUN
iiclr-27366	196	32	of	of	ADP
iiclr-27366	196	33	certain	certain	ADJ
iiclr-27366	196	34	map	map	NOUN
iiclr-27366	196	35	cases	case	NOUN
iiclr-27366	196	36	being	be	AUX
iiclr-27366	196	37	unresolved	unresolved	ADJ
iiclr-27366	196	38	,	,	PUNCT
iiclr-27366	196	39	but	but	CCONJ
iiclr-27366	196	40	this	this	PRON
iiclr-27366	196	41	would	would	AUX
iiclr-27366	196	42	likely	likely	ADV
iiclr-27366	196	43	be	be	AUX
iiclr-27366	196	44	more	more	ADV
iiclr-27366	196	45	challenging	challenging	ADJ
iiclr-27366	196	46	given	give	VERB
iiclr-27366	196	47	that	that	SCONJ
iiclr-27366	196	48	the	the	DET
iiclr-27366	196	49	map	map	NOUN
iiclr-27366	196	50	process	process	NOUN
iiclr-27366	196	51	involves	involve	VERB
iiclr-27366	196	52	two	two	NUM
iiclr-27366	196	53	states	state	NOUN
iiclr-27366	196	54	with	with	ADP
iiclr-27366	196	55	equal	equal	ADJ
iiclr-27366	196	56	sovereignty	sovereignty	NOUN
iiclr-27366	196	57	.	.	PUNCT
iiclr-27366	197	1	from	from	ADP
iiclr-27366	197	2	a	a	DET
iiclr-27366	197	3	judicial	judicial	ADJ
iiclr-27366	197	4	perspective	perspective	NOUN
iiclr-27366	197	5	,	,	PUNCT
iiclr-27366	197	6	therefore	therefore	ADV
iiclr-27366	197	7	,	,	PUNCT
iiclr-27366	197	8	it	it	PRON
iiclr-27366	197	9	seems	seem	VERB
iiclr-27366	197	10	clear	clear	ADJ
iiclr-27366	197	11	that	that	SCONJ
iiclr-27366	197	12	adopting	adopt	VERB
iiclr-27366	197	13	the	the	DET
iiclr-27366	197	14	arbitration	arbitration	NOUN
iiclr-27366	197	15	clause	clause	NOUN
iiclr-27366	197	16	would	would	AUX
iiclr-27366	197	17	be	be	AUX
iiclr-27366	197	18	the	the	DET
iiclr-27366	197	19	simplest	simple	ADJ
iiclr-27366	197	20	and	and	CCONJ
iiclr-27366	197	21	most	most	ADV
iiclr-27366	197	22	reasonable	reasonable	ADJ
iiclr-27366	197	23	way	way	NOUN
iiclr-27366	197	24	to	to	PART
iiclr-27366	197	25	deal	deal	VERB
iiclr-27366	197	26	with	with	ADP
iiclr-27366	197	27	unresolved	unresolved	ADJ
iiclr-27366	197	28	map	map	NOUN
iiclr-27366	197	29	cases	case	NOUN
iiclr-27366	197	30	.	.	PUNCT
iiclr-27366	198	1	however	however	ADV
iiclr-27366	198	2	,	,	PUNCT
iiclr-27366	198	3	as	as	SCONJ
iiclr-27366	198	4	noted	note	VERB
iiclr-27366	198	5	above	above	ADV
iiclr-27366	198	6	,	,	PUNCT
iiclr-27366	198	7	as	as	ADP
iiclr-27366	198	8	of	of	ADP
iiclr-27366	198	9	2017	2017	NUM
iiclr-27366	198	10	,	,	PUNCT
iiclr-27366	198	11	only	only	ADV
iiclr-27366	198	12	178	178	NUM
iiclr-27366	198	13	out	out	ADP
iiclr-27366	198	14	of	of	ADP
iiclr-27366	198	15	over	over	ADP
iiclr-27366	198	16	3,000	3,000	NUM
iiclr-27366	198	17	bilateral	bilateral	ADJ
iiclr-27366	198	18	tax	tax	NOUN
iiclr-27366	198	19	treaties	treaty	NOUN
iiclr-27366	198	20	contained	contain	VERB
iiclr-27366	198	21	the	the	DET
iiclr-27366	198	22	arbitration	arbitration	NOUN
iiclr-27366	198	23	clause	clause	NOUN
iiclr-27366	198	24	,	,	PUNCT
iiclr-27366	198	25	and	and	CCONJ
iiclr-27366	198	26	therefore	therefore	ADV
iiclr-27366	198	27	,	,	PUNCT
iiclr-27366	198	28	unsuccessful	unsuccessful	ADJ
iiclr-27366	198	29	map	map	NOUN
iiclr-27366	198	30	cases	case	NOUN
iiclr-27366	198	31	under	under	ADP
iiclr-27366	198	32	the	the	DET
iiclr-27366	198	33	current	current	ADJ
iiclr-27366	198	34	tax	tax	NOUN
iiclr-27366	198	35	treaty	treaty	NOUN
iiclr-27366	198	36	network	network	NOUN
iiclr-27366	198	37	are	be	AUX
iiclr-27366	198	38	likely	likely	ADJ
iiclr-27366	198	39	to	to	PART
iiclr-27366	198	40	remain	remain	VERB
iiclr-27366	198	41	unresolved	unresolved	ADJ
iiclr-27366	198	42	.	.	PUNCT
iiclr-27366	199	1	i.	i.	PROPN
iiclr-27366	199	2	beps	beps	PROPN
iiclr-27366	199	3	action	action	NOUN
iiclr-27366	199	4	item	item	NOUN
iiclr-27366	199	5	14	14	NUM
iiclr-27366	199	6	:	:	PUNCT
iiclr-27366	199	7	making	make	VERB
iiclr-27366	199	8	dispute	dispute	NOUN
iiclr-27366	199	9	resolution	resolution	NOUN
iiclr-27366	199	10	mechanisms	mechanism	VERB
iiclr-27366	199	11	more	more	ADJ
iiclr-27366	199	12	effective33	effective33	NOUN
iiclr-27366	199	13	in	in	ADP
iiclr-27366	199	14	2013	2013	NUM
iiclr-27366	199	15	,	,	PUNCT
iiclr-27366	199	16	to	to	PART
iiclr-27366	199	17	address	address	VERB
iiclr-27366	199	18	and	and	CCONJ
iiclr-27366	199	19	resolve	resolve	VERB
iiclr-27366	199	20	issues	issue	NOUN
iiclr-27366	199	21	associated	associate	VERB
iiclr-27366	199	22	with	with	ADP
iiclr-27366	199	23	base	base	NOUN
iiclr-27366	199	24	erosion	erosion	NOUN
iiclr-27366	199	25	and	and	CCONJ
iiclr-27366	199	26	profit	profit	NOUN
iiclr-27366	199	27	shifting	shifting	NOUN
iiclr-27366	199	28	,	,	PUNCT
iiclr-27366	199	29	or	or	CCONJ
iiclr-27366	199	30	double	double	ADJ
iiclr-27366	199	31	non	non	NOUN
iiclr-27366	199	32	-	-	NOUN
iiclr-27366	199	33	taxation	taxation	NOUN
iiclr-27366	199	34	,	,	PUNCT
iiclr-27366	199	35	the	the	DET
iiclr-27366	199	36	oecd	oecd	PROPN
iiclr-27366	199	37	and	and	CCONJ
iiclr-27366	199	38	g20	g20	NOUN
iiclr-27366	199	39	countries	country	NOUN
iiclr-27366	199	40	selected	select	VERB
iiclr-27366	199	41	a	a	DET
iiclr-27366	199	42	“	"	PUNCT
iiclr-27366	199	43	15point	15point	NUM
iiclr-27366	199	44	action	action	NOUN
iiclr-27366	199	45	plan	plan	NOUN
iiclr-27366	199	46	”	"	PUNCT
iiclr-27366	199	47	and	and	CCONJ
iiclr-27366	199	48	published	publish	VERB
iiclr-27366	199	49	the	the	DET
iiclr-27366	199	50	15	15	NUM
iiclr-27366	199	51	final	final	ADJ
iiclr-27366	199	52	reports	report	NOUN
iiclr-27366	199	53	in	in	ADP
iiclr-27366	199	54	2015	2015	NUM
iiclr-27366	199	55	that	that	PRON
iiclr-27366	199	56	address	address	VERB
iiclr-27366	199	57	the	the	DET
iiclr-27366	199	58	current	current	ADJ
iiclr-27366	199	59	issues	issue	NOUN
iiclr-27366	199	60	and	and	CCONJ
iiclr-27366	199	61	make	make	VERB
iiclr-27366	199	62	suggestions	suggestion	NOUN
iiclr-27366	199	63	to	to	PART
iiclr-27366	199	64	improve	improve	VERB
iiclr-27366	199	65	current	current	ADJ
iiclr-27366	199	66	policies.34	policies.34	NOUN
iiclr-27366	199	67	among	among	ADP
iiclr-27366	199	68	other	other	ADJ
iiclr-27366	199	69	action	action	NOUN
iiclr-27366	199	70	items	item	NOUN
iiclr-27366	199	71	of	of	ADP
iiclr-27366	199	72	the	the	DET
iiclr-27366	199	73	beps	bep	NOUN
iiclr-27366	199	74	action	action	NOUN
iiclr-27366	199	75	plan	plan	NOUN
iiclr-27366	199	76	,	,	PUNCT
iiclr-27366	199	77	the	the	DET
iiclr-27366	199	78	action	action	NOUN
iiclr-27366	199	79	item	item	NOUN
iiclr-27366	199	80	14	14	NUM
iiclr-27366	199	81	,	,	PUNCT
iiclr-27366	199	82	making	make	VERB
iiclr-27366	199	83	dispute	dispute	NOUN
iiclr-27366	199	84	resolution	resolution	NOUN
iiclr-27366	199	85	mechanisms	mechanism	VERB
iiclr-27366	199	86	more	more	ADV
iiclr-27366	199	87	effective	effective	ADJ
iiclr-27366	199	88	,	,	PUNCT
iiclr-27366	199	89	specifically	specifically	ADV
iiclr-27366	199	90	focuses	focus	VERB
iiclr-27366	199	91	on	on	ADP
iiclr-27366	199	92	addressing	address	VERB
iiclr-27366	199	93	the	the	DET
iiclr-27366	199	94	current	current	ADJ
iiclr-27366	199	95	problems	problem	NOUN
iiclr-27366	199	96	and	and	CCONJ
iiclr-27366	199	97	suggests	suggest	VERB
iiclr-27366	199	98	ways	way	NOUN
iiclr-27366	199	99	to	to	PART
iiclr-27366	199	100	improve	improve	VERB
iiclr-27366	199	101	the	the	DET
iiclr-27366	199	102	map	map	NOUN
iiclr-27366	199	103	.	.	PUNCT
iiclr-27366	200	1	the	the	DET
iiclr-27366	200	2	report	report	NOUN
iiclr-27366	200	3	states	state	VERB
iiclr-27366	200	4	that	that	SCONJ
iiclr-27366	200	5	b	b	X
iiclr-27366	200	6	)	)	PUNCT
iiclr-27366	200	7	the	the	DET
iiclr-27366	200	8	competent	competent	ADJ
iiclr-27366	200	9	authorities	authority	NOUN
iiclr-27366	200	10	are	be	AUX
iiclr-27366	200	11	unable	unable	ADJ
iiclr-27366	200	12	to	to	PART
iiclr-27366	200	13	reach	reach	VERB
iiclr-27366	200	14	an	an	DET
iiclr-27366	200	15	agreement	agreement	NOUN
iiclr-27366	200	16	to	to	PART
iiclr-27366	200	17	resolve	resolve	VERB
iiclr-27366	200	18	that	that	DET
iiclr-27366	200	19	case	case	NOUN
iiclr-27366	200	20	pursuant	pursuant	ADJ
iiclr-27366	200	21	to	to	ADP
iiclr-27366	200	22	paragraph	paragraph	NOUN
iiclr-27366	200	23	2	2	NUM
iiclr-27366	200	24	within	within	ADP
iiclr-27366	200	25	two	two	NUM
iiclr-27366	200	26	years	year	NOUN
iiclr-27366	200	27	from	from	ADP
iiclr-27366	200	28	the	the	DET
iiclr-27366	200	29	date	date	NOUN
iiclr-27366	200	30	when	when	SCONJ
iiclr-27366	200	31	all	all	DET
iiclr-27366	200	32	the	the	DET
iiclr-27366	200	33	information	information	NOUN
iiclr-27366	200	34	required	require	VERB
iiclr-27366	200	35	by	by	ADP
iiclr-27366	200	36	the	the	DET
iiclr-27366	200	37	competent	competent	ADJ
iiclr-27366	200	38	authorities	authority	NOUN
iiclr-27366	200	39	in	in	ADP
iiclr-27366	200	40	order	order	NOUN
iiclr-27366	200	41	to	to	PART
iiclr-27366	200	42	address	address	VERB
iiclr-27366	200	43	the	the	DET
iiclr-27366	200	44	case	case	NOUN
iiclr-27366	200	45	has	have	AUX
iiclr-27366	200	46	been	be	AUX
iiclr-27366	200	47	provided	provide	VERB
iiclr-27366	200	48	to	to	ADP
iiclr-27366	200	49	both	both	CCONJ
iiclr-27366	200	50	competent	competent	ADJ
iiclr-27366	200	51	authorities	authority	NOUN
iiclr-27366	200	52	,	,	PUNCT
iiclr-27366	200	53	any	any	DET
iiclr-27366	200	54	unresolved	unresolved	ADJ
iiclr-27366	200	55	issues	issue	NOUN
iiclr-27366	200	56	arising	arise	VERB
iiclr-27366	200	57	from	from	ADP
iiclr-27366	200	58	the	the	DET
iiclr-27366	200	59	case	case	NOUN
iiclr-27366	200	60	shall	shall	AUX
iiclr-27366	200	61	be	be	AUX
iiclr-27366	200	62	submitted	submit	VERB
iiclr-27366	200	63	to	to	ADP
iiclr-27366	200	64	arbitration	arbitration	NOUN
iiclr-27366	200	65	if	if	SCONJ
iiclr-27366	200	66	the	the	DET
iiclr-27366	200	67	person	person	NOUN
iiclr-27366	200	68	so	so	SCONJ
iiclr-27366	200	69	requests	request	NOUN
iiclr-27366	200	70	in	in	ADP
iiclr-27366	200	71	writing	writing	NOUN
iiclr-27366	200	72	.	.	PUNCT
iiclr-27366	201	1	these	these	DET
iiclr-27366	201	2	unresolved	unresolved	ADJ
iiclr-27366	201	3	issues	issue	NOUN
iiclr-27366	201	4	shall	shall	AUX
iiclr-27366	201	5	not	not	PART
iiclr-27366	201	6	,	,	PUNCT
iiclr-27366	201	7	however	however	ADV
iiclr-27366	201	8	,	,	PUNCT
iiclr-27366	201	9	be	be	AUX
iiclr-27366	201	10	submitted	submit	VERB
iiclr-27366	201	11	to	to	ADP
iiclr-27366	201	12	arbitration	arbitration	NOUN
iiclr-27366	201	13	if	if	SCONJ
iiclr-27366	201	14	a	a	DET
iiclr-27366	201	15	decision	decision	NOUN
iiclr-27366	201	16	on	on	ADP
iiclr-27366	201	17	these	these	DET
iiclr-27366	201	18	issues	issue	NOUN
iiclr-27366	201	19	has	have	AUX
iiclr-27366	201	20	already	already	ADV
iiclr-27366	201	21	been	be	AUX
iiclr-27366	201	22	rendered	render	VERB
iiclr-27366	201	23	by	by	ADP
iiclr-27366	201	24	a	a	DET
iiclr-27366	201	25	court	court	NOUN
iiclr-27366	201	26	or	or	CCONJ
iiclr-27366	201	27	administrative	administrative	ADJ
iiclr-27366	201	28	tribunal	tribunal	NOUN
iiclr-27366	201	29	of	of	ADP
iiclr-27366	201	30	either	either	DET
iiclr-27366	201	31	state	state	NOUN
iiclr-27366	201	32	.	.	PUNCT
iiclr-27366	202	1	unless	unless	SCONJ
iiclr-27366	202	2	a	a	DET
iiclr-27366	202	3	person	person	NOUN
iiclr-27366	202	4	directly	directly	ADV
iiclr-27366	202	5	affected	affect	VERB
iiclr-27366	202	6	by	by	ADP
iiclr-27366	202	7	the	the	DET
iiclr-27366	202	8	case	case	NOUN
iiclr-27366	202	9	does	do	AUX
iiclr-27366	202	10	not	not	PART
iiclr-27366	202	11	accept	accept	VERB
iiclr-27366	202	12	the	the	DET
iiclr-27366	202	13	mutual	mutual	ADJ
iiclr-27366	202	14	agreement	agreement	NOUN
iiclr-27366	202	15	that	that	PRON
iiclr-27366	202	16	implements	implement	VERB
iiclr-27366	202	17	the	the	DET
iiclr-27366	202	18	arbitration	arbitration	NOUN
iiclr-27366	202	19	decision	decision	NOUN
iiclr-27366	202	20	,	,	PUNCT
iiclr-27366	202	21	that	that	DET
iiclr-27366	202	22	decision	decision	NOUN
iiclr-27366	202	23	shall	shall	AUX
iiclr-27366	202	24	be	be	AUX
iiclr-27366	202	25	binding	bind	VERB
iiclr-27366	202	26	on	on	ADP
iiclr-27366	202	27	both	both	DET
iiclr-27366	202	28	contracting	contract	VERB
iiclr-27366	202	29	states	state	NOUN
iiclr-27366	202	30	and	and	CCONJ
iiclr-27366	202	31	shall	shall	AUX
iiclr-27366	202	32	be	be	AUX
iiclr-27366	202	33	implemented	implement	VERB
iiclr-27366	202	34	notwithstanding	notwithstanding	ADP
iiclr-27366	202	35	any	any	DET
iiclr-27366	202	36	time	time	NOUN
iiclr-27366	202	37	limits	limit	NOUN
iiclr-27366	202	38	in	in	ADP
iiclr-27366	202	39	the	the	DET
iiclr-27366	202	40	domestic	domestic	ADJ
iiclr-27366	202	41	laws	law	NOUN
iiclr-27366	202	42	of	of	ADP
iiclr-27366	202	43	these	these	DET
iiclr-27366	202	44	states	state	NOUN
iiclr-27366	202	45	.	.	PUNCT
iiclr-27366	203	1	the	the	DET
iiclr-27366	203	2	competent	competent	ADJ
iiclr-27366	203	3	authorities	authority	NOUN
iiclr-27366	203	4	of	of	ADP
iiclr-27366	203	5	the	the	DET
iiclr-27366	203	6	contracting	contracting	NOUN
iiclr-27366	203	7	states	state	NOUN
iiclr-27366	203	8	shall	shall	AUX
iiclr-27366	203	9	by	by	ADP
iiclr-27366	203	10	mutual	mutual	ADJ
iiclr-27366	203	11	agreement	agreement	NOUN
iiclr-27366	203	12	settle	settle	VERB
iiclr-27366	203	13	the	the	DET
iiclr-27366	203	14	mode	mode	NOUN
iiclr-27366	203	15	of	of	ADP
iiclr-27366	203	16	application	application	NOUN
iiclr-27366	203	17	of	of	ADP
iiclr-27366	203	18	this	this	DET
iiclr-27366	203	19	paragraph	paragraph	NOUN
iiclr-27366	203	20	.	.	PUNCT
iiclr-27366	204	1	oecd	oecd	PROPN
iiclr-27366	204	2	,	,	PUNCT
iiclr-27366	204	3	supra	supra	PROPN
iiclr-27366	204	4	note	note	PROPN
iiclr-27366	204	5	18	18	NUM
iiclr-27366	204	6	,	,	PUNCT
iiclr-27366	204	7	art	art	NOUN
iiclr-27366	204	8	.	.	PUNCT
iiclr-27366	205	1	25(5	25(5	NUM
iiclr-27366	205	2	)	)	PUNCT
iiclr-27366	205	3	.	.	PUNCT
iiclr-27366	206	1	33	33	NUM
iiclr-27366	206	2	.	.	PUNCT
iiclr-27366	207	1	this	this	DET
iiclr-27366	207	2	section	section	NOUN
iiclr-27366	207	3	is	be	AUX
iiclr-27366	207	4	partially	partially	ADV
iiclr-27366	207	5	adopted	adopt	VERB
iiclr-27366	207	6	from	from	ADP
iiclr-27366	207	7	kun	kun	PROPN
iiclr-27366	207	8	chol	chol	PROPN
iiclr-27366	207	9	kim	kim	PROPN
iiclr-27366	207	10	,	,	PUNCT
iiclr-27366	207	11	the	the	DET
iiclr-27366	207	12	oecd	oecd	PROPN
iiclr-27366	207	13	’s	’s	PART
iiclr-27366	207	14	international	international	ADJ
iiclr-27366	207	15	compliance	compliance	NOUN
iiclr-27366	207	16	assurance	assurance	NOUN
iiclr-27366	207	17	programme	programme	NOUN
iiclr-27366	207	18	,	,	PUNCT
iiclr-27366	207	19	a.b.a	a.b.a	NOUN
iiclr-27366	207	20	.	.	PUNCT
iiclr-27366	207	21	tax	tax	PROPN
iiclr-27366	207	22	times	time	NOUN
iiclr-27366	207	23	,	,	PUNCT
iiclr-27366	207	24	may	may	PROPN
iiclr-27366	207	25	2020	2020	NUM
iiclr-27366	207	26	,	,	PUNCT
iiclr-27366	207	27	19	19	NUM
iiclr-27366	207	28	-	-	SYM
iiclr-27366	207	29	21	21	NUM
iiclr-27366	207	30	.	.	PUNCT
iiclr-27366	208	1	34	34	NUM
iiclr-27366	208	2	.	.	PUNCT
iiclr-27366	209	1	see	see	VERB
iiclr-27366	209	2	org	org	PROPN
iiclr-27366	209	3	.	.	PUNCT
iiclr-27366	210	1	for	for	ADP
iiclr-27366	210	2	econ	econ	PROPN
iiclr-27366	210	3	.	.	PUNCT
iiclr-27366	210	4	coop	coop	NOUN
iiclr-27366	210	5	.	.	PUNCT
iiclr-27366	211	1	and	and	CCONJ
iiclr-27366	211	2	dev	dev	PROPN
iiclr-27366	211	3	.	.	PUNCT
iiclr-27366	212	1	[	[	X
iiclr-27366	212	2	oecd	oecd	X
iiclr-27366	212	3	]	]	X
iiclr-27366	212	4	,	,	PUNCT
iiclr-27366	212	5	action	action	NOUN
iiclr-27366	212	6	plan	plan	NOUN
iiclr-27366	212	7	on	on	ADP
iiclr-27366	212	8	base	base	NOUN
iiclr-27366	212	9	erosion	erosion	NOUN
iiclr-27366	212	10	and	and	CCONJ
iiclr-27366	212	11	profit	profit	NOUN
iiclr-27366	212	12	shifting	shift	VERB
iiclr-27366	212	13	9	9	NUM
iiclr-27366	212	14	-	-	SYM
iiclr-27366	212	15	11	11	NUM
iiclr-27366	212	16	(	(	PUNCT
iiclr-27366	212	17	2013	2013	NUM
iiclr-27366	212	18	)	)	PUNCT
iiclr-27366	212	19	;	;	PUNCT
iiclr-27366	212	20	oecd	oecd	PROPN
iiclr-27366	212	21	,	,	PUNCT
iiclr-27366	212	22	oecd	oecd	PROPN
iiclr-27366	212	23	/	/	SYM
iiclr-27366	212	24	g20	g20	NOUN
iiclr-27366	212	25	base	base	NOUN
iiclr-27366	212	26	erosion	erosion	NOUN
iiclr-27366	212	27	and	and	CCONJ
iiclr-27366	212	28	profit	profit	NOUN
iiclr-27366	212	29	shifting	shift	VERB
iiclr-27366	212	30	project	project	NOUN
iiclr-27366	212	31	(	(	PUNCT
iiclr-27366	212	32	2015	2015	NUM
iiclr-27366	212	33	final	final	ADJ
iiclr-27366	212	34	reports	report	NOUN
iiclr-27366	212	35	)	)	PUNCT
iiclr-27366	212	36	executive	executive	ADJ
iiclr-27366	212	37	summaries	summary	NOUN
iiclr-27366	212	38	(	(	PUNCT
iiclr-27366	212	39	2015	2015	NUM
iiclr-27366	212	40	)	)	PUNCT
iiclr-27366	212	41	.	.	PUNCT
iiclr-27366	213	1	https://www.oecd.org/ctp/beps-reports-2015-executivesummaries.pdf	https://www.oecd.org/ctp/beps-reports-2015-executivesummaries.pdf	PROPN
iiclr-27366	214	1	[	[	X
iiclr-27366	214	2	https://perma.cc/wnm7-xmhc	https://perma.cc/wnm7-xmhc	X
iiclr-27366	214	3	]	]	PUNCT
iiclr-27366	214	4	.	.	PUNCT
iiclr-27366	215	1	50	50	NUM
iiclr-27366	215	2	indiana	indiana	PROPN
iiclr-27366	215	3	int’l	int’l	NOUN
iiclr-27366	215	4	&	&	CCONJ
iiclr-27366	215	5	comp	comp	PROPN
iiclr-27366	215	6	.	.	PUNCT
iiclr-27366	216	1	law	law	NOUN
iiclr-27366	216	2	review	review	NOUN
iiclr-27366	217	1	[	[	X
iiclr-27366	217	2	vol	vol	NOUN
iiclr-27366	217	3	.	.	PUNCT
iiclr-27366	218	1	33:39	33:39	NUM
iiclr-27366	218	2	it	it	PRON
iiclr-27366	218	3	aims	aim	VERB
iiclr-27366	218	4	to	to	PART
iiclr-27366	218	5	“	"	PUNCT
iiclr-27366	218	6	[	[	X
iiclr-27366	218	7	d]evelop	d]evelop	X
iiclr-27366	218	8	solutions	solution	NOUN
iiclr-27366	218	9	to	to	PART
iiclr-27366	218	10	address	address	VERB
iiclr-27366	218	11	obstacles	obstacle	NOUN
iiclr-27366	218	12	that	that	PRON
iiclr-27366	218	13	prevent	prevent	VERB
iiclr-27366	218	14	countries	country	NOUN
iiclr-27366	218	15	from	from	ADP
iiclr-27366	218	16	[	[	X
iiclr-27366	218	17	re]solving	re]solve	VERB
iiclr-27366	218	18	treaty	treaty	NOUN
iiclr-27366	218	19	-	-	PUNCT
iiclr-27366	218	20	related	relate	VERB
iiclr-27366	218	21	disputes	dispute	NOUN
iiclr-27366	218	22	under	under	ADP
iiclr-27366	218	23	map	map	NOUN
iiclr-27366	218	24	,	,	PUNCT
iiclr-27366	218	25	including	include	VERB
iiclr-27366	218	26	the	the	DET
iiclr-27366	218	27	absence	absence	NOUN
iiclr-27366	218	28	of	of	ADP
iiclr-27366	218	29	arbitration	arbitration	NOUN
iiclr-27366	218	30	provisions	provision	NOUN
iiclr-27366	218	31	in	in	ADP
iiclr-27366	218	32	most	most	ADJ
iiclr-27366	218	33	treaties	treaty	NOUN
iiclr-27366	218	34	and	and	CCONJ
iiclr-27366	218	35	the	the	DET
iiclr-27366	218	36	fact	fact	NOUN
iiclr-27366	218	37	that	that	SCONJ
iiclr-27366	218	38	access	access	NOUN
iiclr-27366	218	39	to	to	PART
iiclr-27366	218	40	map	map	VERB
iiclr-27366	218	41	and	and	CCONJ
iiclr-27366	218	42	arbitration	arbitration	NOUN
iiclr-27366	218	43	may	may	AUX
iiclr-27366	218	44	be	be	AUX
iiclr-27366	218	45	denied	deny	VERB
iiclr-27366	218	46	in	in	ADP
iiclr-27366	218	47	certain	certain	ADJ
iiclr-27366	218	48	cases	case	NOUN
iiclr-27366	218	49	.	.	PUNCT
iiclr-27366	219	1	”35	”35	VERB
iiclr-27366	219	2	the	the	DET
iiclr-27366	219	3	action	action	NOUN
iiclr-27366	219	4	item	item	NOUN
iiclr-27366	219	5	14	14	NUM
iiclr-27366	219	6	comprises	comprise	VERB
iiclr-27366	219	7	two	two	NUM
iiclr-27366	219	8	parts	part	NOUN
iiclr-27366	219	9	:	:	PUNCT
iiclr-27366	219	10	(	(	PUNCT
iiclr-27366	219	11	i	i	NOUN
iiclr-27366	219	12	)	)	PUNCT
iiclr-27366	219	13	the	the	DET
iiclr-27366	219	14	minimum	minimum	ADJ
iiclr-27366	219	15	standard	standard	NOUN
iiclr-27366	219	16	and	and	CCONJ
iiclr-27366	219	17	(	(	PUNCT
iiclr-27366	219	18	ii	ii	NOUN
iiclr-27366	219	19	)	)	PUNCT
iiclr-27366	219	20	commitment	commitment	NOUN
iiclr-27366	219	21	to	to	ADP
iiclr-27366	219	22	mandatory	mandatory	ADJ
iiclr-27366	219	23	binding	bind	VERB
iiclr-27366	219	24	map	map	NOUN
iiclr-27366	219	25	arbitration	arbitration	NOUN
iiclr-27366	219	26	.	.	PUNCT
iiclr-27366	220	1	pursuant	pursuant	ADJ
iiclr-27366	220	2	to	to	ADP
iiclr-27366	220	3	the	the	DET
iiclr-27366	220	4	action	action	NOUN
iiclr-27366	220	5	item	item	NOUN
iiclr-27366	220	6	14	14	NUM
iiclr-27366	220	7	,	,	PUNCT
iiclr-27366	220	8	while	while	SCONJ
iiclr-27366	220	9	it	it	PRON
iiclr-27366	220	10	is	be	AUX
iiclr-27366	220	11	“	"	PUNCT
iiclr-27366	220	12	mandatory	mandatory	ADJ
iiclr-27366	220	13	”	"	PUNCT
iiclr-27366	220	14	for	for	SCONJ
iiclr-27366	220	15	the	the	DET
iiclr-27366	220	16	member	member	NOUN
iiclr-27366	220	17	countries	country	NOUN
iiclr-27366	220	18	to	to	PART
iiclr-27366	220	19	implement	implement	VERB
iiclr-27366	220	20	the	the	DET
iiclr-27366	220	21	“	"	PUNCT
iiclr-27366	220	22	minimum	minimum	ADJ
iiclr-27366	220	23	standard	standard	NOUN
iiclr-27366	220	24	”	"	PUNCT
iiclr-27366	220	25	and	and	CCONJ
iiclr-27366	220	26	be	be	AUX
iiclr-27366	220	27	regularly	regularly	ADV
iiclr-27366	220	28	monitored	monitor	VERB
iiclr-27366	220	29	and	and	CCONJ
iiclr-27366	220	30	report	report	VERB
iiclr-27366	220	31	it	it	PRON
iiclr-27366	220	32	to	to	ADP
iiclr-27366	220	33	the	the	DET
iiclr-27366	220	34	committee	committee	NOUN
iiclr-27366	220	35	on	on	ADP
iiclr-27366	220	36	fiscal	fiscal	ADJ
iiclr-27366	220	37	affairs	affair	NOUN
iiclr-27366	220	38	to	to	ADP
iiclr-27366	220	39	the	the	DET
iiclr-27366	220	40	g20	g20	NOUN
iiclr-27366	220	41	,	,	PUNCT
iiclr-27366	220	42	the	the	DET
iiclr-27366	220	43	adoption	adoption	NOUN
iiclr-27366	220	44	of	of	ADP
iiclr-27366	220	45	the	the	DET
iiclr-27366	220	46	“	"	PUNCT
iiclr-27366	220	47	best	good	ADJ
iiclr-27366	220	48	practices	practice	NOUN
iiclr-27366	220	49	”	"	PUNCT
iiclr-27366	220	50	is	be	AUX
iiclr-27366	220	51	optional.36	optional.36	VERB
iiclr-27366	220	52	the	the	DET
iiclr-27366	220	53	“	"	PUNCT
iiclr-27366	220	54	minimum	minimum	ADJ
iiclr-27366	220	55	standard	standard	NOUN
iiclr-27366	220	56	”	"	PUNCT
iiclr-27366	220	57	comprises	comprise	VERB
iiclr-27366	220	58	three	three	NUM
iiclr-27366	220	59	specific	specific	ADJ
iiclr-27366	220	60	standards	standard	NOUN
iiclr-27366	220	61	and	and	CCONJ
iiclr-27366	220	62	require	require	VERB
iiclr-27366	220	63	member	member	NOUN
iiclr-27366	220	64	countries	country	NOUN
iiclr-27366	220	65	to	to	PART
iiclr-27366	220	66	:	:	PUNCT
iiclr-27366	221	1	[	[	X
iiclr-27366	221	2	(	(	PUNCT
iiclr-27366	221	3	1	1	NUM
iiclr-27366	221	4	)	)	PUNCT
iiclr-27366	221	5	]	]	PUNCT
iiclr-27366	221	6	ensure	ensure	VERB
iiclr-27366	221	7	that	that	SCONJ
iiclr-27366	221	8	treaty	treaty	NOUN
iiclr-27366	221	9	obligations	obligation	NOUN
iiclr-27366	221	10	related	relate	VERB
iiclr-27366	221	11	to	to	ADP
iiclr-27366	221	12	the	the	DET
iiclr-27366	221	13	mutual	mutual	ADJ
iiclr-27366	221	14	agreement	agreement	NOUN
iiclr-27366	221	15	procedure	procedure	NOUN
iiclr-27366	221	16	are	be	AUX
iiclr-27366	221	17	fully	fully	ADV
iiclr-27366	221	18	implemented	implement	VERB
iiclr-27366	221	19	in	in	ADP
iiclr-27366	221	20	good	good	ADJ
iiclr-27366	221	21	faith	faith	NOUN
iiclr-27366	221	22	and	and	CCONJ
iiclr-27366	221	23	that	that	DET
iiclr-27366	221	24	map	map	NOUN
iiclr-27366	221	25	cases	case	NOUN
iiclr-27366	221	26	are	be	AUX
iiclr-27366	221	27	resolved	resolve	VERB
iiclr-27366	221	28	in	in	ADP
iiclr-27366	221	29	a	a	DET
iiclr-27366	221	30	timely	timely	ADJ
iiclr-27366	221	31	manner	manner	NOUN
iiclr-27366	221	32	;	;	PUNCT
iiclr-27366	221	33	[	[	X
iiclr-27366	221	34	(	(	PUNCT
iiclr-27366	221	35	2	2	NUM
iiclr-27366	221	36	)	)	PUNCT
iiclr-27366	221	37	]	]	PUNCT
iiclr-27366	221	38	ensure	ensure	VERB
iiclr-27366	221	39	the	the	DET
iiclr-27366	221	40	implementation	implementation	NOUN
iiclr-27366	221	41	of	of	ADP
iiclr-27366	221	42	administrative	administrative	ADJ
iiclr-27366	221	43	processes	process	NOUN
iiclr-27366	221	44	that	that	PRON
iiclr-27366	221	45	promote	promote	VERB
iiclr-27366	221	46	the	the	DET
iiclr-27366	221	47	prevention	prevention	NOUN
iiclr-27366	221	48	and	and	CCONJ
iiclr-27366	221	49	timely	timely	ADJ
iiclr-27366	221	50	resolution	resolution	NOUN
iiclr-27366	221	51	of	of	ADP
iiclr-27366	221	52	treaty	treaty	NOUN
iiclr-27366	221	53	-	-	PUNCT
iiclr-27366	221	54	related	relate	VERB
iiclr-27366	221	55	disputes	dispute	NOUN
iiclr-27366	221	56	;	;	PUNCT
iiclr-27366	221	57	and	and	CCONJ
iiclr-27366	221	58	[	[	X
iiclr-27366	221	59	(	(	PUNCT
iiclr-27366	221	60	3	3	NUM
iiclr-27366	221	61	)	)	PUNCT
iiclr-27366	221	62	]	]	PUNCT
iiclr-27366	221	63	ensure	ensure	VERB
iiclr-27366	221	64	that	that	SCONJ
iiclr-27366	221	65	taxpayers	taxpayer	NOUN
iiclr-27366	221	66	can	can	AUX
iiclr-27366	221	67	access	access	VERB
iiclr-27366	221	68	the	the	DET
iiclr-27366	221	69	map	map	NOUN
iiclr-27366	221	70	when	when	SCONJ
iiclr-27366	221	71	eligible.37	eligible.37	VERB
iiclr-27366	221	72	each	each	DET
iiclr-27366	221	73	specific	specific	ADJ
iiclr-27366	221	74	standard	standard	NOUN
iiclr-27366	221	75	provides	provide	VERB
iiclr-27366	221	76	several	several	ADJ
iiclr-27366	221	77	guaranteed	guarantee	VERB
iiclr-27366	221	78	measures	measure	NOUN
iiclr-27366	221	79	,	,	PUNCT
iiclr-27366	221	80	and	and	CCONJ
iiclr-27366	221	81	the	the	DET
iiclr-27366	221	82	first	first	ADJ
iiclr-27366	221	83	standard	standard	NOUN
iiclr-27366	221	84	guarantees	guarantee	VERB
iiclr-27366	221	85	seven	seven	NUM
iiclr-27366	221	86	measures	measure	NOUN
iiclr-27366	221	87	to	to	ADP
iiclr-27366	221	88	taxpayers	taxpayer	NOUN
iiclr-27366	221	89	:	:	PUNCT
iiclr-27366	221	90	(	(	PUNCT
iiclr-27366	221	91	i	i	NOUN
iiclr-27366	221	92	)	)	PUNCT
iiclr-27366	221	93	inclusion	inclusion	NOUN
iiclr-27366	221	94	of	of	ADP
iiclr-27366	221	95	the	the	DET
iiclr-27366	221	96	modified	modified	ADJ
iiclr-27366	221	97	article	article	NOUN
iiclr-27366	221	98	25(1	25(1	NUM
iiclr-27366	221	99	)	)	PUNCT
iiclr-27366	221	100	through	through	ADP
iiclr-27366	221	101	article	article	NOUN
iiclr-27366	221	102	25(3	25(3	NUM
iiclr-27366	221	103	)	)	PUNCT
iiclr-27366	221	104	and	and	CCONJ
iiclr-27366	221	105	granting	grant	VERB
iiclr-27366	221	106	access	access	NOUN
iiclr-27366	221	107	to	to	AUX
iiclr-27366	221	108	transfer	transfer	VERB
iiclr-27366	221	109	pricing	pricing	NOUN
iiclr-27366	221	110	cases	case	NOUN
iiclr-27366	221	111	;	;	PUNCT
iiclr-27366	221	112	(	(	PUNCT
iiclr-27366	221	113	ii	ii	NOUN
iiclr-27366	221	114	)	)	PUNCT
iiclr-27366	221	115	access	access	NOUN
iiclr-27366	221	116	for	for	ADP
iiclr-27366	221	117	cases	case	NOUN
iiclr-27366	221	118	involving	involve	VERB
iiclr-27366	221	119	a	a	DET
iiclr-27366	221	120	domestic	domestic	ADJ
iiclr-27366	221	121	or	or	CCONJ
iiclr-27366	221	122	treaty	treaty	NOUN
iiclr-27366	221	123	anti	anti	ADJ
iiclr-27366	221	124	-	-	NOUN
iiclr-27366	221	125	abuse	abuse	ADJ
iiclr-27366	221	126	rule	rule	NOUN
iiclr-27366	221	127	;	;	PUNCT
iiclr-27366	221	128	(	(	PUNCT
iiclr-27366	221	129	iii	iii	X
iiclr-27366	221	130	)	)	PUNCT
iiclr-27366	221	131	resolution	resolution	NOUN
iiclr-27366	221	132	of	of	ADP
iiclr-27366	221	133	map	map	NOUN
iiclr-27366	221	134	cases	case	NOUN
iiclr-27366	221	135	within	within	ADP
iiclr-27366	221	136	an	an	DET
iiclr-27366	221	137	average	average	ADJ
iiclr-27366	221	138	timeframe	timeframe	NOUN
iiclr-27366	221	139	of	of	ADP
iiclr-27366	221	140	twenty	twenty	NUM
iiclr-27366	221	141	-	-	PUNCT
iiclr-27366	221	142	four	four	NUM
iiclr-27366	221	143	months	month	NOUN
iiclr-27366	221	144	;	;	PUNCT
iiclr-27366	221	145	(	(	PUNCT
iiclr-27366	221	146	iv	iv	X
iiclr-27366	221	147	)	)	PUNCT
iiclr-27366	221	148	mandatory	mandatory	ADJ
iiclr-27366	221	149	membership	membership	NOUN
iiclr-27366	221	150	of	of	ADP
iiclr-27366	221	151	the	the	DET
iiclr-27366	221	152	forum	forum	NOUN
iiclr-27366	221	153	on	on	ADP
iiclr-27366	221	154	tax	tax	NOUN
iiclr-27366	221	155	administration	administration	NOUN
iiclr-27366	221	156	map	map	NOUN
iiclr-27366	221	157	forum	forum	PROPN
iiclr-27366	221	158	;	;	PUNCT
iiclr-27366	221	159	(	(	PUNCT
iiclr-27366	221	160	v	v	NOUN
iiclr-27366	221	161	)	)	PUNCT
iiclr-27366	221	162	timely	timely	ADJ
iiclr-27366	221	163	and	and	CCONJ
iiclr-27366	221	164	complete	complete	ADJ
iiclr-27366	221	165	map	map	NOUN
iiclr-27366	221	166	statistics	statistic	NOUN
iiclr-27366	221	167	following	follow	VERB
iiclr-27366	221	168	the	the	DET
iiclr-27366	221	169	new	new	ADJ
iiclr-27366	221	170	prescribed	prescribed	ADJ
iiclr-27366	221	171	reporting	reporting	NOUN
iiclr-27366	221	172	framework	framework	NOUN
iiclr-27366	221	173	;	;	PUNCT
iiclr-27366	221	174	(	(	PUNCT
iiclr-27366	221	175	vi	vi	NOUN
iiclr-27366	221	176	)	)	PUNCT
iiclr-27366	221	177	peer	peer	NOUN
iiclr-27366	221	178	-	-	PUNCT
iiclr-27366	221	179	review	review	NOUN
iiclr-27366	221	180	of	of	ADP
iiclr-27366	221	181	compliance	compliance	NOUN
iiclr-27366	221	182	with	with	ADP
iiclr-27366	221	183	the	the	DET
iiclr-27366	221	184	minimum	minimum	ADJ
iiclr-27366	221	185	standards	standard	NOUN
iiclr-27366	221	186	;	;	PUNCT
iiclr-27366	221	187	and	and	CCONJ
iiclr-27366	221	188	(	(	PUNCT
iiclr-27366	221	189	vii	vii	PROPN
iiclr-27366	221	190	)	)	PUNCT
iiclr-27366	221	191	transparency	transparency	NOUN
iiclr-27366	221	192	in	in	ADP
iiclr-27366	221	193	respect	respect	NOUN
iiclr-27366	221	194	of	of	ADP
iiclr-27366	221	195	positions	position	NOUN
iiclr-27366	221	196	on	on	ADP
iiclr-27366	221	197	map	map	NOUN
iiclr-27366	221	198	arbitration.38	arbitration.38	NOUN
iiclr-27366	221	199	the	the	DET
iiclr-27366	221	200	second	second	ADJ
iiclr-27366	221	201	standard	standard	NOUN
iiclr-27366	221	202	also	also	ADV
iiclr-27366	221	203	guarantees	guarantee	VERB
iiclr-27366	221	204	seven	seven	NUM
iiclr-27366	221	205	measures	measure	NOUN
iiclr-27366	221	206	:	:	PUNCT
iiclr-27366	221	207	(	(	PUNCT
iiclr-27366	221	208	i	i	NOUN
iiclr-27366	221	209	)	)	PUNCT
iiclr-27366	221	210	publication	publication	NOUN
iiclr-27366	221	211	of	of	ADP
iiclr-27366	221	212	rules	rule	NOUN
iiclr-27366	221	213	,	,	PUNCT
iiclr-27366	221	214	guidelines	guideline	NOUN
iiclr-27366	221	215	,	,	PUNCT
iiclr-27366	221	216	and	and	CCONJ
iiclr-27366	221	217	procedures	procedure	NOUN
iiclr-27366	221	218	to	to	PART
iiclr-27366	221	219	access	access	VERB
iiclr-27366	221	220	and	and	CCONJ
iiclr-27366	221	221	use	use	VERB
iiclr-27366	221	222	the	the	DET
iiclr-27366	221	223	map	map	NOUN
iiclr-27366	221	224	for	for	ADP
iiclr-27366	221	225	taxpayers	taxpayer	NOUN
iiclr-27366	221	226	;	;	PUNCT
iiclr-27366	221	227	(	(	PUNCT
iiclr-27366	221	228	ii	ii	NOUN
iiclr-27366	221	229	)	)	PUNCT
iiclr-27366	221	230	publication	publication	NOUN
iiclr-27366	221	231	of	of	ADP
iiclr-27366	221	232	country	country	NOUN
iiclr-27366	221	233	map	map	NOUN
iiclr-27366	221	234	profiles	profile	NOUN
iiclr-27366	221	235	;	;	PUNCT
iiclr-27366	221	236	(	(	PUNCT
iiclr-27366	221	237	iii	iii	X
iiclr-27366	221	238	)	)	PUNCT
iiclr-27366	221	239	certainty	certainty	NOUN
iiclr-27366	221	240	of	of	ADP
iiclr-27366	221	241	the	the	DET
iiclr-27366	221	242	map	map	NOUN
iiclr-27366	221	243	function	function	NOUN
iiclr-27366	221	244	that	that	PRON
iiclr-27366	221	245	is	be	AUX
iiclr-27366	221	246	not	not	PART
iiclr-27366	221	247	dependent	dependent	ADJ
iiclr-27366	221	248	on	on	ADP
iiclr-27366	221	249	the	the	DET
iiclr-27366	221	250	audit	audit	NOUN
iiclr-27366	221	251	function	function	NOUN
iiclr-27366	221	252	or	or	CCONJ
iiclr-27366	221	253	state	state	NOUN
iiclr-27366	221	254	tax	tax	NOUN
iiclr-27366	221	255	policy	policy	NOUN
iiclr-27366	221	256	;	;	PUNCT
iiclr-27366	221	257	(	(	PUNCT
iiclr-27366	221	258	iv	iv	X
iiclr-27366	221	259	)	)	PUNCT
iiclr-27366	221	260	remuneration	remuneration	NOUN
iiclr-27366	221	261	not	not	PART
iiclr-27366	221	262	based	base	VERB
iiclr-27366	221	263	on	on	ADP
iiclr-27366	221	264	collections	collection	NOUN
iiclr-27366	221	265	;	;	PUNCT
iiclr-27366	221	266	(	(	PUNCT
iiclr-27366	221	267	v	v	NOUN
iiclr-27366	221	268	)	)	PUNCT
iiclr-27366	221	269	certainty	certainty	NOUN
iiclr-27366	221	270	on	on	ADP
iiclr-27366	221	271	adequate	adequate	ADJ
iiclr-27366	221	272	resource	resource	NOUN
iiclr-27366	221	273	;	;	PUNCT
iiclr-27366	221	274	(	(	PUNCT
iiclr-27366	221	275	vi	vi	NOUN
iiclr-27366	221	276	)	)	PUNCT
iiclr-27366	221	277	clarification	clarification	NOUN
iiclr-27366	221	278	on	on	ADP
iiclr-27366	221	279	domestic	domestic	ADJ
iiclr-27366	221	280	audit	audit	NOUN
iiclr-27366	221	281	settlements	settlement	NOUN
iiclr-27366	221	282	that	that	PRON
iiclr-27366	221	283	do	do	AUX
iiclr-27366	221	284	not	not	PART
iiclr-27366	221	285	preclude	preclude	VERB
iiclr-27366	221	286	access	access	NOUN
iiclr-27366	221	287	to	to	ADP
iiclr-27366	221	288	a	a	DET
iiclr-27366	221	289	map	map	NOUN
iiclr-27366	221	290	;	;	PUNCT
iiclr-27366	221	291	and	and	CCONJ
iiclr-27366	221	292	(	(	PUNCT
iiclr-27366	221	293	vii	vii	PROPN
iiclr-27366	221	294	)	)	PUNCT
iiclr-27366	221	295	rollback	rollback	NOUN
iiclr-27366	221	296	of	of	ADP
iiclr-27366	221	297	advance	advance	NOUN
iiclr-27366	221	298	pricing	pricing	NOUN
iiclr-27366	221	299	arrangements	arrangement	NOUN
iiclr-27366	221	300	in	in	ADP
iiclr-27366	221	301	appropriate	appropriate	ADJ
iiclr-27366	221	302	cases	case	NOUN
iiclr-27366	221	303	where	where	SCONJ
iiclr-27366	221	304	there	there	PRON
iiclr-27366	221	305	are	be	VERB
iiclr-27366	221	306	apa	apa	PROPN
iiclr-27366	221	307	programs.39	programs.39	PROPN
iiclr-27366	221	308	finally	finally	ADV
iiclr-27366	221	309	,	,	PUNCT
iiclr-27366	221	310	the	the	DET
iiclr-27366	221	311	third	third	ADJ
iiclr-27366	221	312	standard	standard	PROPN
iiclr-27366	221	313	guarantees	guarantee	VERB
iiclr-27366	221	314	three	three	NUM
iiclr-27366	221	315	measures	measure	NOUN
iiclr-27366	221	316	:	:	PUNCT
iiclr-27366	221	317	(	(	PUNCT
iiclr-27366	221	318	i	i	NOUN
iiclr-27366	221	319	)	)	PUNCT
iiclr-27366	221	320	access	access	NOUN
iiclr-27366	221	321	to	to	ADP
iiclr-27366	221	322	both	both	CCONJ
iiclr-27366	221	323	competent	competent	ADJ
iiclr-27366	221	324	authorities	authority	NOUN
iiclr-27366	221	325	in	in	ADP
iiclr-27366	221	326	a	a	DET
iiclr-27366	221	327	map	map	NOUN
iiclr-27366	221	328	either	either	CCONJ
iiclr-27366	221	329	through	through	ADP
iiclr-27366	221	330	an	an	DET
iiclr-27366	221	331	amendment	amendment	NOUN
iiclr-27366	221	332	of	of	ADP
iiclr-27366	221	333	article	article	NOUN
iiclr-27366	221	334	25(1	25(1	NUM
iiclr-27366	221	335	)	)	PUNCT
iiclr-27366	221	336	or	or	CCONJ
iiclr-27366	221	337	35	35	NUM
iiclr-27366	221	338	.	.	PUNCT
iiclr-27366	222	1	org	org	PROPN
iiclr-27366	222	2	.	.	PUNCT
iiclr-27366	223	1	for	for	ADP
iiclr-27366	223	2	econ	econ	PROPN
iiclr-27366	223	3	.	.	PUNCT
iiclr-27366	223	4	coop	coop	NOUN
iiclr-27366	223	5	.	.	PUNCT
iiclr-27366	224	1	and	and	CCONJ
iiclr-27366	224	2	dev	dev	PROPN
iiclr-27366	224	3	.	.	PUNCT
iiclr-27366	225	1	[	[	X
iiclr-27366	225	2	oecd	oecd	X
iiclr-27366	225	3	]	]	X
iiclr-27366	225	4	,	,	PUNCT
iiclr-27366	225	5	making	make	VERB
iiclr-27366	225	6	dispute	dispute	NOUN
iiclr-27366	225	7	resolution	resolution	NOUN
iiclr-27366	225	8	mechanisms	mechanism	VERB
iiclr-27366	225	9	more	more	ADV
iiclr-27366	225	10	effective	effective	ADJ
iiclr-27366	225	11	,	,	PUNCT
iiclr-27366	225	12	action	action	NOUN
iiclr-27366	225	13	14	14	NUM
iiclr-27366	225	14	2015	2015	NUM
iiclr-27366	225	15	final	final	ADJ
iiclr-27366	225	16	report	report	NOUN
iiclr-27366	225	17	11	11	NUM
iiclr-27366	225	18	(	(	PUNCT
iiclr-27366	225	19	oecd	oecd	PROPN
iiclr-27366	225	20	/	/	SYM
iiclr-27366	225	21	g20	g20	NOUN
iiclr-27366	225	22	base	base	NOUN
iiclr-27366	225	23	erosion	erosion	NOUN
iiclr-27366	225	24	and	and	CCONJ
iiclr-27366	225	25	profit	profit	NOUN
iiclr-27366	225	26	shifting	shift	VERB
iiclr-27366	225	27	project	project	NOUN
iiclr-27366	225	28	,	,	PUNCT
iiclr-27366	225	29	2015	2015	NUM
iiclr-27366	225	30	)	)	PUNCT
iiclr-27366	225	31	.	.	PUNCT
iiclr-27366	226	1	36	36	NUM
iiclr-27366	226	2	.	.	PUNCT
iiclr-27366	227	1	i	i	PRON
iiclr-27366	227	2	d.	d.	PROPN
iiclr-27366	227	3	37	37	NUM
iiclr-27366	227	4	.	.	PUNCT
iiclr-27366	228	1	i	i	PRON
iiclr-27366	228	2	d.	d.	PROPN
iiclr-27366	228	3	at	at	ADP
iiclr-27366	228	4	9	9	NUM
iiclr-27366	228	5	.	.	PUNCT
iiclr-27366	228	6	38	38	NUM
iiclr-27366	228	7	.	.	PUNCT
iiclr-27366	229	1	i	i	PRON
iiclr-27366	229	2	d.	d.	PROPN
iiclr-27366	229	3	at	at	ADP
iiclr-27366	229	4	13	13	NUM
iiclr-27366	229	5	-	-	SYM
iiclr-27366	229	6	17	17	NUM
iiclr-27366	229	7	.	.	PUNCT
iiclr-27366	229	8	39	39	NUM
iiclr-27366	229	9	.	.	PUNCT
iiclr-27366	230	1	i	i	PRON
iiclr-27366	230	2	d.	d.	PROPN
iiclr-27366	230	3	at	at	ADP
iiclr-27366	230	4	17	17	NUM
iiclr-27366	230	5	-	-	SYM
iiclr-27366	230	6	21	21	NUM
iiclr-27366	230	7	.	.	PUNCT
iiclr-27366	230	8	2023	2023	NUM
iiclr-27366	230	9	]	]	PUNCT
iiclr-27366	230	10	justice	justice	NOUN
iiclr-27366	230	11	,	,	PUNCT
iiclr-27366	230	12	third	third	ADJ
iiclr-27366	230	13	-	-	PUNCT
iiclr-27366	230	14	party	party	NOUN
iiclr-27366	230	15	funding	funding	NOUN
iiclr-27366	230	16	,	,	PUNCT
iiclr-27366	230	17	and	and	CCONJ
iiclr-27366	230	18	tax	tax	NOUN
iiclr-27366	230	19	treaty	treaty	NOUN
iiclr-27366	230	20	arbitration	arbitration	NOUN
iiclr-27366	230	21	51	51	NUM
iiclr-27366	230	22	through	through	ADP
iiclr-27366	230	23	a	a	DET
iiclr-27366	230	24	bilateral	bilateral	ADJ
iiclr-27366	230	25	notification	notification	NOUN
iiclr-27366	230	26	or	or	CCONJ
iiclr-27366	230	27	consultation	consultation	NOUN
iiclr-27366	230	28	process	process	NOUN
iiclr-27366	230	29	where	where	SCONJ
iiclr-27366	230	30	one	one	NUM
iiclr-27366	230	31	competent	competent	ADJ
iiclr-27366	230	32	authority	authority	NOUN
iiclr-27366	230	33	feels	feel	VERB
iiclr-27366	230	34	a	a	DET
iiclr-27366	230	35	case	case	NOUN
iiclr-27366	230	36	is	be	AUX
iiclr-27366	230	37	not	not	PART
iiclr-27366	230	38	justified	justify	VERB
iiclr-27366	230	39	for	for	ADP
iiclr-27366	230	40	map	map	NOUN
iiclr-27366	230	41	;	;	PUNCT
iiclr-27366	230	42	(	(	PUNCT
iiclr-27366	230	43	ii	ii	NOUN
iiclr-27366	230	44	)	)	PUNCT
iiclr-27366	230	45	identification	identification	NOUN
iiclr-27366	230	46	of	of	ADP
iiclr-27366	230	47	the	the	DET
iiclr-27366	230	48	documents	document	NOUN
iiclr-27366	230	49	required	require	VERB
iiclr-27366	230	50	for	for	ADP
iiclr-27366	230	51	a	a	DET
iiclr-27366	230	52	map	map	NOUN
iiclr-27366	230	53	request	request	NOUN
iiclr-27366	230	54	in	in	ADP
iiclr-27366	230	55	the	the	DET
iiclr-27366	230	56	map	map	NOUN
iiclr-27366	230	57	guidance	guidance	NOUN
iiclr-27366	230	58	;	;	PUNCT
iiclr-27366	230	59	and	and	CCONJ
iiclr-27366	230	60	(	(	PUNCT
iiclr-27366	230	61	iii	iii	X
iiclr-27366	230	62	)	)	PUNCT
iiclr-27366	230	63	inclusion	inclusion	NOUN
iiclr-27366	230	64	in	in	ADP
iiclr-27366	230	65	the	the	DET
iiclr-27366	230	66	treaty	treaty	NOUN
iiclr-27366	230	67	of	of	ADP
iiclr-27366	230	68	the	the	DET
iiclr-27366	230	69	possibility	possibility	NOUN
iiclr-27366	230	70	of	of	ADP
iiclr-27366	230	71	a	a	DET
iiclr-27366	230	72	map	map	NOUN
iiclr-27366	230	73	irrespective	irrespective	ADV
iiclr-27366	230	74	of	of	ADP
iiclr-27366	230	75	domestic	domestic	ADJ
iiclr-27366	230	76	time	time	NOUN
iiclr-27366	230	77	limits.40	limits.40	NOUN
iiclr-27366	230	78	the	the	DET
iiclr-27366	230	79	three	three	NUM
iiclr-27366	230	80	minimum	minimum	NOUN
iiclr-27366	230	81	standards	standard	NOUN
iiclr-27366	230	82	are	be	AUX
iiclr-27366	230	83	all	all	ADV
iiclr-27366	230	84	subject	subject	ADJ
iiclr-27366	230	85	to	to	ADP
iiclr-27366	230	86	a	a	DET
iiclr-27366	230	87	two	two	NUM
iiclr-27366	230	88	-	-	PUNCT
iiclr-27366	230	89	stage	stage	NOUN
iiclr-27366	230	90	peer	peer	NOUN
iiclr-27366	230	91	review	review	NOUN
iiclr-27366	230	92	and	and	CCONJ
iiclr-27366	230	93	monitoring	monitoring	NOUN
iiclr-27366	230	94	process	process	NOUN
iiclr-27366	230	95	.	.	PUNCT
iiclr-27366	231	1	in	in	ADP
iiclr-27366	231	2	stage	stage	NOUN
iiclr-27366	231	3	one	one	NUM
iiclr-27366	231	4	,	,	PUNCT
iiclr-27366	231	5	a	a	DET
iiclr-27366	231	6	member	member	NOUN
iiclr-27366	231	7	state	state	NOUN
iiclr-27366	231	8	’s	’s	PART
iiclr-27366	231	9	implementation	implementation	NOUN
iiclr-27366	231	10	of	of	ADP
iiclr-27366	231	11	the	the	DET
iiclr-27366	231	12	minimum	minimum	ADJ
iiclr-27366	231	13	standard	standard	NOUN
iiclr-27366	231	14	based	base	VERB
iiclr-27366	231	15	on	on	ADP
iiclr-27366	231	16	its	its	PRON
iiclr-27366	231	17	legal	legal	ADJ
iiclr-27366	231	18	framework	framework	NOUN
iiclr-27366	231	19	for	for	ADP
iiclr-27366	231	20	map	map	NOUN
iiclr-27366	231	21	and	and	CCONJ
iiclr-27366	231	22	the	the	DET
iiclr-27366	231	23	application	application	NOUN
iiclr-27366	231	24	of	of	ADP
iiclr-27366	231	25	this	this	DET
iiclr-27366	231	26	framework	framework	NOUN
iiclr-27366	231	27	in	in	ADP
iiclr-27366	231	28	practice	practice	NOUN
iiclr-27366	231	29	are	be	AUX
iiclr-27366	231	30	reviewed	review	VERB
iiclr-27366	231	31	.	.	PUNCT
iiclr-27366	232	1	in	in	ADP
iiclr-27366	232	2	stage	stage	NOUN
iiclr-27366	232	3	two	two	NUM
iiclr-27366	232	4	,	,	PUNCT
iiclr-27366	232	5	the	the	DET
iiclr-27366	232	6	measures	measure	NOUN
iiclr-27366	232	7	taken	take	VERB
iiclr-27366	232	8	by	by	ADP
iiclr-27366	232	9	the	the	DET
iiclr-27366	232	10	member	member	NOUN
iiclr-27366	232	11	to	to	PART
iiclr-27366	232	12	address	address	VERB
iiclr-27366	232	13	any	any	DET
iiclr-27366	232	14	shortcomings	shortcoming	NOUN
iiclr-27366	232	15	identified	identify	VERB
iiclr-27366	232	16	in	in	ADP
iiclr-27366	232	17	the	the	DET
iiclr-27366	232	18	stage	stage	NOUN
iiclr-27366	232	19	one	one	NUM
iiclr-27366	232	20	peer	peer	NOUN
iiclr-27366	232	21	review	review	NOUN
iiclr-27366	232	22	gets	get	VERB
iiclr-27366	232	23	reviewed.41	reviewed.41	NOUN
iiclr-27366	232	24	while	while	SCONJ
iiclr-27366	232	25	the	the	DET
iiclr-27366	232	26	main	main	ADJ
iiclr-27366	232	27	objective	objective	NOUN
iiclr-27366	232	28	of	of	ADP
iiclr-27366	232	29	the	the	DET
iiclr-27366	232	30	beps	bep	NOUN
iiclr-27366	232	31	action	action	NOUN
iiclr-27366	232	32	plan	plan	NOUN
iiclr-27366	232	33	is	be	AUX
iiclr-27366	232	34	to	to	PART
iiclr-27366	232	35	address	address	VERB
iiclr-27366	232	36	and	and	CCONJ
iiclr-27366	232	37	resolve	resolve	VERB
iiclr-27366	232	38	issues	issue	NOUN
iiclr-27366	232	39	relevant	relevant	ADJ
iiclr-27366	232	40	to	to	ADP
iiclr-27366	232	41	double	double	ADJ
iiclr-27366	232	42	non	non	NOUN
iiclr-27366	232	43	-	-	NOUN
iiclr-27366	232	44	taxation	taxation	ADJ
iiclr-27366	232	45	,	,	PUNCT
iiclr-27366	232	46	action	action	NOUN
iiclr-27366	232	47	item	item	NOUN
iiclr-27366	232	48	14	14	NUM
iiclr-27366	232	49	specifically	specifically	ADV
iiclr-27366	232	50	aims	aim	VERB
iiclr-27366	232	51	to	to	PART
iiclr-27366	232	52	improve	improve	VERB
iiclr-27366	232	53	the	the	DET
iiclr-27366	232	54	current	current	ADJ
iiclr-27366	232	55	form	form	NOUN
iiclr-27366	232	56	of	of	ADP
iiclr-27366	232	57	map	map	NOUN
iiclr-27366	232	58	and	and	CCONJ
iiclr-27366	232	59	tax	tax	NOUN
iiclr-27366	232	60	treaty	treaty	NOUN
iiclr-27366	232	61	dispute	dispute	NOUN
iiclr-27366	232	62	resolution	resolution	NOUN
iiclr-27366	232	63	mechanisms	mechanism	NOUN
iiclr-27366	232	64	in	in	ADP
iiclr-27366	232	65	general	general	ADJ
iiclr-27366	232	66	.	.	PUNCT
iiclr-27366	233	1	this	this	PRON
iiclr-27366	233	2	is	be	AUX
iiclr-27366	233	3	obviously	obviously	ADV
iiclr-27366	233	4	because	because	SCONJ
iiclr-27366	233	5	a	a	DET
iiclr-27366	233	6	solid	solid	ADJ
iiclr-27366	233	7	dispute	dispute	NOUN
iiclr-27366	233	8	resolution	resolution	NOUN
iiclr-27366	233	9	tool	tool	NOUN
iiclr-27366	233	10	must	must	AUX
iiclr-27366	233	11	be	be	AUX
iiclr-27366	233	12	in	in	ADP
iiclr-27366	233	13	place	place	NOUN
iiclr-27366	233	14	within	within	ADP
iiclr-27366	233	15	a	a	DET
iiclr-27366	233	16	tax	tax	NOUN
iiclr-27366	233	17	treaty	treaty	NOUN
iiclr-27366	233	18	from	from	ADP
iiclr-27366	233	19	a	a	DET
iiclr-27366	233	20	tax	tax	NOUN
iiclr-27366	233	21	policy	policy	NOUN
iiclr-27366	233	22	perspective	perspective	NOUN
iiclr-27366	233	23	to	to	PART
iiclr-27366	233	24	ensure	ensure	VERB
iiclr-27366	233	25	certainty	certainty	NOUN
iiclr-27366	233	26	.	.	PUNCT
iiclr-27366	234	1	as	as	SCONJ
iiclr-27366	234	2	discussed	discuss	VERB
iiclr-27366	234	3	above	above	ADV
iiclr-27366	234	4	,	,	PUNCT
iiclr-27366	234	5	however	however	ADV
iiclr-27366	234	6	,	,	PUNCT
iiclr-27366	234	7	although	although	SCONJ
iiclr-27366	234	8	action	action	NOUN
iiclr-27366	234	9	item	item	NOUN
iiclr-27366	234	10	14	14	NUM
iiclr-27366	234	11	obligates	obligate	VERB
iiclr-27366	234	12	the	the	DET
iiclr-27366	234	13	states	state	NOUN
iiclr-27366	234	14	to	to	PART
iiclr-27366	234	15	implement	implement	VERB
iiclr-27366	234	16	the	the	DET
iiclr-27366	234	17	“	"	PUNCT
iiclr-27366	234	18	minimum	minimum	ADJ
iiclr-27366	234	19	standards	standard	NOUN
iiclr-27366	234	20	”	"	PUNCT
iiclr-27366	234	21	to	to	PART
iiclr-27366	234	22	speed	speed	VERB
iiclr-27366	234	23	up	up	ADP
iiclr-27366	234	24	the	the	DET
iiclr-27366	234	25	map	map	NOUN
iiclr-27366	234	26	process	process	NOUN
iiclr-27366	234	27	,	,	PUNCT
iiclr-27366	234	28	it	it	PRON
iiclr-27366	234	29	is	be	AUX
iiclr-27366	234	30	silent	silent	ADJ
iiclr-27366	234	31	on	on	ADP
iiclr-27366	234	32	unresolved	unresolved	ADJ
iiclr-27366	234	33	map	map	NOUN
iiclr-27366	234	34	cases	case	NOUN
iiclr-27366	234	35	.	.	PUNCT
iiclr-27366	235	1	as	as	SCONJ
iiclr-27366	235	2	professor	professor	PROPN
iiclr-27366	235	3	mindy	mindy	PROPN
iiclr-27366	235	4	herzfeld	herzfeld	PROPN
iiclr-27366	235	5	stated	state	VERB
iiclr-27366	235	6	in	in	ADP
iiclr-27366	235	7	2016	2016	NUM
iiclr-27366	235	8	regarding	regard	VERB
iiclr-27366	235	9	the	the	DET
iiclr-27366	235	10	beps	beps	ADJ
iiclr-27366	235	11	action	action	NOUN
iiclr-27366	235	12	plan	plan	NOUN
iiclr-27366	235	13	,	,	PUNCT
iiclr-27366	235	14	it	it	PRON
iiclr-27366	235	15	is	be	AUX
iiclr-27366	235	16	indeed	indeed	ADV
iiclr-27366	235	17	“	"	PUNCT
iiclr-27366	235	18	impossible	impossible	ADJ
iiclr-27366	235	19	to	to	PART
iiclr-27366	235	20	address	address	VERB
iiclr-27366	235	21	all	all	DET
iiclr-27366	235	22	the	the	DET
iiclr-27366	235	23	criticism	criticism	NOUN
iiclr-27366	235	24	.	.	PUNCT
iiclr-27366	236	1	”42	”42	VERB
iiclr-27366	236	2	at	at	ADP
iiclr-27366	236	3	this	this	DET
iiclr-27366	236	4	stage	stage	NOUN
iiclr-27366	236	5	,	,	PUNCT
iiclr-27366	236	6	however	however	ADV
iiclr-27366	236	7	,	,	PUNCT
iiclr-27366	236	8	it	it	PRON
iiclr-27366	236	9	would	would	AUX
iiclr-27366	236	10	be	be	AUX
iiclr-27366	236	11	critical	critical	ADJ
iiclr-27366	236	12	to	to	PART
iiclr-27366	236	13	devise	devise	VERB
iiclr-27366	236	14	follow	follow	NOUN
iiclr-27366	236	15	-	-	PUNCT
iiclr-27366	236	16	up	up	ADP
iiclr-27366	236	17	action	action	NOUN
iiclr-27366	236	18	plans	plan	NOUN
iiclr-27366	236	19	to	to	PART
iiclr-27366	236	20	deal	deal	VERB
iiclr-27366	236	21	with	with	ADP
iiclr-27366	236	22	the	the	DET
iiclr-27366	236	23	core	core	ADJ
iiclr-27366	236	24	issues	issue	NOUN
iiclr-27366	236	25	of	of	ADP
iiclr-27366	236	26	the	the	DET
iiclr-27366	236	27	map	map	NOUN
iiclr-27366	236	28	that	that	PRON
iiclr-27366	236	29	action	action	NOUN
iiclr-27366	236	30	item	item	NOUN
iiclr-27366	236	31	14	14	NUM
iiclr-27366	236	32	did	do	AUX
iiclr-27366	236	33	not	not	PART
iiclr-27366	236	34	address	address	VERB
iiclr-27366	236	35	and/or	and/or	CCONJ
iiclr-27366	236	36	resolve	resolve	VERB
iiclr-27366	236	37	to	to	PART
iiclr-27366	236	38	make	make	VERB
iiclr-27366	236	39	additional	additional	ADJ
iiclr-27366	236	40	and	and	CCONJ
iiclr-27366	236	41	key	key	ADJ
iiclr-27366	236	42	progress	progress	NOUN
iiclr-27366	236	43	in	in	ADP
iiclr-27366	236	44	making	make	VERB
iiclr-27366	236	45	tax	tax	NOUN
iiclr-27366	236	46	treaty	treaty	NOUN
iiclr-27366	236	47	dispute	dispute	NOUN
iiclr-27366	236	48	resolution	resolution	NOUN
iiclr-27366	236	49	mechanisms	mechanism	VERB
iiclr-27366	236	50	more	more	ADV
iiclr-27366	236	51	effective	effective	ADJ
iiclr-27366	236	52	.	.	PUNCT
iiclr-27366	237	1	ii	ii	PROPN
iiclr-27366	237	2	.	.	PROPN
iiclr-27366	237	3	beps	beps	PROPN
iiclr-27366	237	4	action	action	NOUN
iiclr-27366	237	5	item	item	NOUN
iiclr-27366	237	6	15	15	NUM
iiclr-27366	237	7	and	and	CCONJ
iiclr-27366	237	8	the	the	DET
iiclr-27366	237	9	mli	mli	PROPN
iiclr-27366	237	10	the	the	DET
iiclr-27366	237	11	multilateral	multilateral	ADJ
iiclr-27366	237	12	instrument	instrument	NOUN
iiclr-27366	237	13	,	,	PUNCT
iiclr-27366	237	14	or	or	CCONJ
iiclr-27366	237	15	mli	mli	PROPN
iiclr-27366	237	16	,	,	PUNCT
iiclr-27366	237	17	is	be	AUX
iiclr-27366	237	18	a	a	DET
iiclr-27366	237	19	final	final	ADJ
iiclr-27366	237	20	product	product	NOUN
iiclr-27366	237	21	of	of	ADP
iiclr-27366	237	22	the	the	DET
iiclr-27366	237	23	beps	bep	NOUN
iiclr-27366	237	24	action	action	NOUN
iiclr-27366	237	25	plan	plan	NOUN
iiclr-27366	237	26	and	and	CCONJ
iiclr-27366	237	27	an	an	DET
iiclr-27366	237	28	actual	actual	ADJ
iiclr-27366	237	29	treaty	treaty	NOUN
iiclr-27366	237	30	that	that	PRON
iiclr-27366	237	31	aims	aim	VERB
iiclr-27366	237	32	to	to	PART
iiclr-27366	237	33	implement	implement	VERB
iiclr-27366	237	34	the	the	DET
iiclr-27366	237	35	beps	bep	NOUN
iiclr-27366	237	36	action	action	NOUN
iiclr-27366	237	37	plan	plan	NOUN
iiclr-27366	237	38	measures	measure	NOUN
iiclr-27366	237	39	into	into	ADP
iiclr-27366	237	40	bilateral	bilateral	ADJ
iiclr-27366	237	41	tax	tax	NOUN
iiclr-27366	237	42	treaties	treaty	NOUN
iiclr-27366	237	43	of	of	ADP
iiclr-27366	237	44	signatories.43	signatories.43	NOUN
iiclr-27366	237	45	the	the	DET
iiclr-27366	237	46	mli	mli	PROPN
iiclr-27366	237	47	is	be	AUX
iiclr-27366	237	48	a	a	DET
iiclr-27366	237	49	separate	separate	ADJ
iiclr-27366	237	50	product	product	NOUN
iiclr-27366	237	51	from	from	ADP
iiclr-27366	237	52	action	action	NOUN
iiclr-27366	237	53	item	item	NOUN
iiclr-27366	237	54	15	15	NUM
iiclr-27366	237	55	,	,	PUNCT
iiclr-27366	237	56	but	but	CCONJ
iiclr-27366	237	57	the	the	DET
iiclr-27366	237	58	purposes	purpose	NOUN
iiclr-27366	237	59	,	,	PUNCT
iiclr-27366	237	60	obstacles	obstacle	NOUN
iiclr-27366	237	61	in	in	ADP
iiclr-27366	237	62	implementation	implementation	NOUN
iiclr-27366	237	63	,	,	PUNCT
iiclr-27366	237	64	and	and	CCONJ
iiclr-27366	237	65	mechanism	mechanism	NOUN
iiclr-27366	237	66	of	of	ADP
iiclr-27366	237	67	the	the	DET
iiclr-27366	237	68	mli	mli	PROPN
iiclr-27366	237	69	are	be	AUX
iiclr-27366	237	70	addressed	address	VERB
iiclr-27366	237	71	and	and	CCONJ
iiclr-27366	237	72	discussed	discuss	VERB
iiclr-27366	237	73	in	in	ADP
iiclr-27366	237	74	action	action	NOUN
iiclr-27366	237	75	item	item	NOUN
iiclr-27366	237	76	15	15	NUM
iiclr-27366	237	77	.	.	PUNCT
iiclr-27366	238	1	action	action	NOUN
iiclr-27366	238	2	item	item	NOUN
iiclr-27366	238	3	15	15	NUM
iiclr-27366	238	4	specifically	specifically	ADV
iiclr-27366	238	5	explains	explain	VERB
iiclr-27366	238	6	why	why	SCONJ
iiclr-27366	238	7	the	the	DET
iiclr-27366	238	8	mli	mli	PROPN
iiclr-27366	238	9	is	be	AUX
iiclr-27366	238	10	desirable	desirable	ADJ
iiclr-27366	238	11	and	and	CCONJ
iiclr-27366	238	12	feasible	feasible	ADJ
iiclr-27366	238	13	,	,	PUNCT
iiclr-27366	238	14	with	with	ADP
iiclr-27366	238	15	an	an	DET
iiclr-27366	238	16	analysis	analysis	NOUN
iiclr-27366	238	17	of	of	ADP
iiclr-27366	238	18	the	the	DET
iiclr-27366	238	19	tax	tax	NOUN
iiclr-27366	238	20	and	and	CCONJ
iiclr-27366	238	21	public	public	ADJ
iiclr-27366	238	22	international	international	ADJ
iiclr-27366	238	23	law	law	NOUN
iiclr-27366	238	24	issues	issue	NOUN
iiclr-27366	238	25	related	relate	VERB
iiclr-27366	238	26	to	to	ADP
iiclr-27366	238	27	the	the	DET
iiclr-27366	238	28	development	development	NOUN
iiclr-27366	238	29	of	of	ADP
iiclr-27366	238	30	the	the	DET
iiclr-27366	238	31	mli.44	mli.44	NOUN
iiclr-27366	238	32	more	more	ADJ
iiclr-27366	238	33	than	than	ADP
iiclr-27366	238	34	one	one	NUM
iiclr-27366	238	35	hundred	hundred	NUM
iiclr-27366	238	36	jurisdictions	jurisdiction	NOUN
iiclr-27366	238	37	were	be	AUX
iiclr-27366	238	38	involved	involve	VERB
iiclr-27366	238	39	in	in	ADP
iiclr-27366	238	40	the	the	DET
iiclr-27366	238	41	negotiation	negotiation	NOUN
iiclr-27366	238	42	40	40	NUM
iiclr-27366	238	43	.	.	PUNCT
iiclr-27366	239	1	i	i	PRON
iiclr-27366	239	2	d.	d.	PROPN
iiclr-27366	239	3	at	at	ADP
iiclr-27366	239	4	22	22	NUM
iiclr-27366	239	5	-	-	SYM
iiclr-27366	239	6	28	28	NUM
iiclr-27366	239	7	.	.	PUNCT
iiclr-27366	239	8	41	41	NUM
iiclr-27366	239	9	.	.	PUNCT
iiclr-27366	240	1	org	org	PROPN
iiclr-27366	240	2	.	.	PUNCT
iiclr-27366	241	1	for	for	ADP
iiclr-27366	241	2	econ	econ	PROPN
iiclr-27366	241	3	.	.	PUNCT
iiclr-27366	241	4	coop	coop	NOUN
iiclr-27366	241	5	.	.	PUNCT
iiclr-27366	242	1	and	and	CCONJ
iiclr-27366	242	2	dev	dev	PROPN
iiclr-27366	242	3	.	.	PUNCT
iiclr-27366	243	1	[	[	X
iiclr-27366	243	2	oecd	oecd	X
iiclr-27366	243	3	]	]	X
iiclr-27366	243	4	,	,	PUNCT
iiclr-27366	243	5	beps	bep	VERB
iiclr-27366	243	6	action	action	NOUN
iiclr-27366	243	7	14	14	NUM
iiclr-27366	243	8	on	on	ADP
iiclr-27366	243	9	more	more	ADV
iiclr-27366	243	10	effective	effective	ADJ
iiclr-27366	243	11	dispute	dispute	NOUN
iiclr-27366	243	12	resolution	resolution	NOUN
iiclr-27366	243	13	mechanisms	mechanism	NOUN
iiclr-27366	243	14	peer	peer	NOUN
iiclr-27366	243	15	review	review	NOUN
iiclr-27366	243	16	documents	document	NOUN
iiclr-27366	243	17	,	,	PUNCT
iiclr-27366	243	18	at	at	ADP
iiclr-27366	243	19	5	5	NUM
iiclr-27366	243	20	(	(	PUNCT
iiclr-27366	243	21	oct	oct	PROPN
iiclr-27366	243	22	.	.	PROPN
iiclr-27366	243	23	2016	2016	NUM
iiclr-27366	243	24	)	)	PUNCT
iiclr-27366	243	25	.	.	PUNCT
iiclr-27366	244	1	42	42	NUM
iiclr-27366	244	2	.	.	PUNCT
iiclr-27366	245	1	mindy	mindy	PROPN
iiclr-27366	245	2	herzfeld	herzfeld	PROPN
iiclr-27366	245	3	,	,	PUNCT
iiclr-27366	245	4	news	news	NOUN
iiclr-27366	245	5	analysis	analysis	NOUN
iiclr-27366	245	6	:	:	PUNCT
iiclr-27366	245	7	coordination	coordination	NOUN
iiclr-27366	245	8	or	or	CCONJ
iiclr-27366	245	9	competition	competition	NOUN
iiclr-27366	245	10	?	?	PUNCT
iiclr-27366	246	1	a	a	DET
iiclr-27366	246	2	beps	bep	NOUN
iiclr-27366	246	3	score	score	NOUN
iiclr-27366	246	4	card	card	NOUN
iiclr-27366	246	5	,	,	PUNCT
iiclr-27366	246	6	tax	tax	NOUN
iiclr-27366	246	7	notes	note	NOUN
iiclr-27366	246	8	int’l	int’l	PRON
iiclr-27366	246	9	(	(	PUNCT
iiclr-27366	246	10	2016	2016	NUM
iiclr-27366	246	11	)	)	PUNCT
iiclr-27366	246	12	.	.	PUNCT
iiclr-27366	247	1	43	43	NUM
iiclr-27366	247	2	.	.	PUNCT
iiclr-27366	248	1	see	see	VERB
iiclr-27366	248	2	org	org	PROPN
iiclr-27366	248	3	.	.	PUNCT
iiclr-27366	249	1	for	for	ADP
iiclr-27366	249	2	econ	econ	PROPN
iiclr-27366	249	3	.	.	PUNCT
iiclr-27366	249	4	coop	coop	NOUN
iiclr-27366	249	5	.	.	PUNCT
iiclr-27366	250	1	and	and	CCONJ
iiclr-27366	250	2	dev	dev	PROPN
iiclr-27366	250	3	.	.	PUNCT
iiclr-27366	251	1	[	[	X
iiclr-27366	251	2	oecd	oecd	X
iiclr-27366	251	3	]	]	X
iiclr-27366	251	4	,	,	PUNCT
iiclr-27366	251	5	multilateral	multilateral	ADJ
iiclr-27366	251	6	convention	convention	NOUN
iiclr-27366	251	7	to	to	PART
iiclr-27366	251	8	implement	implement	VERB
iiclr-27366	251	9	tax	tax	NOUN
iiclr-27366	251	10	treaty	treaty	NOUN
iiclr-27366	251	11	related	relate	VERB
iiclr-27366	251	12	measures	measure	NOUN
iiclr-27366	251	13	to	to	PART
iiclr-27366	251	14	prevent	prevent	VERB
iiclr-27366	251	15	base	base	NOUN
iiclr-27366	251	16	erosion	erosion	NOUN
iiclr-27366	251	17	and	and	CCONJ
iiclr-27366	251	18	profit	profit	NOUN
iiclr-27366	251	19	shifting	shifting	NOUN
iiclr-27366	251	20	,	,	PUNCT
iiclr-27366	251	21	opened	open	VERB
iiclr-27366	251	22	for	for	ADP
iiclr-27366	251	23	signature	signature	NOUN
iiclr-27366	251	24	november	november	PROPN
iiclr-27366	251	25	24	24	NUM
iiclr-27366	251	26	,	,	PUNCT
iiclr-27366	251	27	2016	2016	NUM
iiclr-27366	251	28	,	,	PUNCT
iiclr-27366	251	29	https://www.oecd.org/tax/treaties/multilateral-convention-to-implement-taxtreaty-related-measures-to-prevent-beps.htm	https://www.oecd.org/tax/treaties/multilateral-convention-to-implement-taxtreaty-related-measures-to-prevent-beps.htm	X
iiclr-27366	252	1	[	[	X
iiclr-27366	252	2	hereinafter	hereinafter	NOUN
iiclr-27366	252	3	mli	mli	NOUN
iiclr-27366	252	4	]	]	X
iiclr-27366	253	1	[	[	X
iiclr-27366	253	2	https://perma.cc/h32g-g9xg	https://perma.cc/h32g-g9xg	X
iiclr-27366	253	3	]	]	PUNCT
iiclr-27366	253	4	.	.	PUNCT
iiclr-27366	254	1	44	44	NUM
iiclr-27366	254	2	.	.	PUNCT
iiclr-27366	254	3	org	org	PROPN
iiclr-27366	254	4	.	.	PUNCT
iiclr-27366	255	1	for	for	ADP
iiclr-27366	255	2	econ	econ	PROPN
iiclr-27366	255	3	.	.	PUNCT
iiclr-27366	255	4	coop	coop	NOUN
iiclr-27366	255	5	.	.	PUNCT
iiclr-27366	256	1	and	and	CCONJ
iiclr-27366	256	2	dev	dev	PROPN
iiclr-27366	256	3	.	.	PUNCT
iiclr-27366	257	1	[	[	X
iiclr-27366	257	2	oecd	oecd	X
iiclr-27366	257	3	]	]	X
iiclr-27366	257	4	,	,	PUNCT
iiclr-27366	257	5	developing	develop	VERB
iiclr-27366	257	6	a	a	DET
iiclr-27366	257	7	multilateral	multilateral	ADJ
iiclr-27366	257	8	instrument	instrument	NOUN
iiclr-27366	257	9	to	to	PART
iiclr-27366	257	10	modify	modify	VERB
iiclr-27366	257	11	52	52	NUM
iiclr-27366	257	12	indiana	indiana	PROPN
iiclr-27366	257	13	int’l	int’l	NUM
iiclr-27366	257	14	&	&	CCONJ
iiclr-27366	257	15	comp	comp	PROPN
iiclr-27366	257	16	.	.	PUNCT
iiclr-27366	258	1	law	law	NOUN
iiclr-27366	258	2	review	review	NOUN
iiclr-27366	259	1	[	[	X
iiclr-27366	259	2	vol	vol	NOUN
iiclr-27366	259	3	.	.	PUNCT
iiclr-27366	260	1	33:39	33:39	NUM
iiclr-27366	260	2	process	process	NOUN
iiclr-27366	260	3	of	of	ADP
iiclr-27366	260	4	the	the	DET
iiclr-27366	260	5	mli	mli	PROPN
iiclr-27366	260	6	,	,	PUNCT
iiclr-27366	260	7	and	and	CCONJ
iiclr-27366	260	8	it	it	PRON
iiclr-27366	260	9	was	be	AUX
iiclr-27366	260	10	concluded	conclude	VERB
iiclr-27366	260	11	in	in	ADP
iiclr-27366	260	12	november	november	PROPN
iiclr-27366	260	13	2016.45	2016.45	NUM
iiclr-27366	260	14	the	the	DET
iiclr-27366	260	15	mli	mli	PROPN
iiclr-27366	260	16	is	be	AUX
iiclr-27366	260	17	the	the	DET
iiclr-27366	260	18	first	first	ADJ
iiclr-27366	260	19	multilateral	multilateral	ADJ
iiclr-27366	260	20	treaty	treaty	NOUN
iiclr-27366	260	21	of	of	ADP
iiclr-27366	260	22	its	its	PRON
iiclr-27366	260	23	kind	kind	NOUN
iiclr-27366	260	24	,	,	PUNCT
iiclr-27366	260	25	and	and	CCONJ
iiclr-27366	260	26	as	as	ADP
iiclr-27366	260	27	of	of	ADP
iiclr-27366	260	28	2021	2021	NUM
iiclr-27366	260	29	,	,	PUNCT
iiclr-27366	260	30	it	it	PRON
iiclr-27366	260	31	covers	cover	VERB
iiclr-27366	260	32	ninety	ninety	NUM
iiclr-27366	260	33	-	-	PUNCT
iiclr-27366	260	34	five	five	NUM
iiclr-27366	260	35	jurisdictions	jurisdiction	NOUN
iiclr-27366	260	36	,	,	PUNCT
iiclr-27366	260	37	and	and	CCONJ
iiclr-27366	260	38	sixty	sixty	NUM
iiclr-27366	260	39	-	-	PUNCT
iiclr-27366	260	40	four	four	NUM
iiclr-27366	260	41	jurisdictions	jurisdiction	NOUN
iiclr-27366	260	42	have	have	AUX
iiclr-27366	260	43	ratified	ratify	VERB
iiclr-27366	260	44	it.46	it.46	NOUN
iiclr-27366	260	45	as	as	ADP
iiclr-27366	260	46	an	an	DET
iiclr-27366	260	47	actual	actual	ADJ
iiclr-27366	260	48	treaty	treaty	NOUN
iiclr-27366	260	49	,	,	PUNCT
iiclr-27366	260	50	the	the	DET
iiclr-27366	260	51	mli	mli	PROPN
iiclr-27366	260	52	contains	contain	VERB
iiclr-27366	260	53	various	various	ADJ
iiclr-27366	260	54	provisions	provision	NOUN
iiclr-27366	260	55	that	that	PRON
iiclr-27366	260	56	are	be	AUX
iiclr-27366	260	57	discussed	discuss	VERB
iiclr-27366	260	58	and	and	CCONJ
iiclr-27366	260	59	recommended	recommend	VERB
iiclr-27366	260	60	in	in	ADP
iiclr-27366	260	61	the	the	DET
iiclr-27366	260	62	fifteen	fifteen	ADJ
iiclr-27366	260	63	action	action	NOUN
iiclr-27366	260	64	items	item	NOUN
iiclr-27366	260	65	of	of	ADP
iiclr-27366	260	66	the	the	DET
iiclr-27366	260	67	beps	bep	NOUN
iiclr-27366	260	68	action	action	NOUN
iiclr-27366	260	69	plan	plan	NOUN
iiclr-27366	260	70	,	,	PUNCT
iiclr-27366	260	71	namely	namely	ADV
iiclr-27366	260	72	the	the	DET
iiclr-27366	260	73	good	good	ADJ
iiclr-27366	260	74	practices	practice	NOUN
iiclr-27366	260	75	and	and	CCONJ
iiclr-27366	260	76	minimum	minimum	NOUN
iiclr-27366	260	77	standards	standard	NOUN
iiclr-27366	260	78	to	to	PART
iiclr-27366	260	79	prevent	prevent	VERB
iiclr-27366	260	80	double	double	ADJ
iiclr-27366	260	81	non	non	NOUN
iiclr-27366	260	82	-	-	NOUN
iiclr-27366	260	83	taxation	taxation	NOUN
iiclr-27366	260	84	.	.	PUNCT
iiclr-27366	261	1	however	however	ADV
iiclr-27366	261	2	,	,	PUNCT
iiclr-27366	261	3	the	the	DET
iiclr-27366	261	4	main	main	ADJ
iiclr-27366	261	5	objective	objective	NOUN
iiclr-27366	261	6	of	of	ADP
iiclr-27366	261	7	the	the	DET
iiclr-27366	261	8	mli	mli	PROPN
iiclr-27366	261	9	is	be	AUX
iiclr-27366	261	10	not	not	PART
iiclr-27366	261	11	to	to	PART
iiclr-27366	261	12	bind	bind	VERB
iiclr-27366	261	13	each	each	DET
iiclr-27366	261	14	state	state	NOUN
iiclr-27366	261	15	with	with	ADP
iiclr-27366	261	16	the	the	DET
iiclr-27366	261	17	entire	entire	ADJ
iiclr-27366	261	18	provisions	provision	NOUN
iiclr-27366	261	19	of	of	ADP
iiclr-27366	261	20	the	the	DET
iiclr-27366	261	21	mli	mli	PROPN
iiclr-27366	261	22	but	but	CCONJ
iiclr-27366	261	23	to	to	PART
iiclr-27366	261	24	swiftly	swiftly	ADV
iiclr-27366	261	25	amend	amend	VERB
iiclr-27366	261	26	existing	exist	VERB
iiclr-27366	261	27	bilateral	bilateral	ADJ
iiclr-27366	261	28	tax	tax	NOUN
iiclr-27366	261	29	treaties	treaty	NOUN
iiclr-27366	261	30	with	with	ADP
iiclr-27366	261	31	a	a	DET
iiclr-27366	261	32	provision(s	provision(s	NOUN
iiclr-27366	261	33	)	)	PUNCT
iiclr-27366	261	34	that	that	SCONJ
iiclr-27366	261	35	each	each	DET
iiclr-27366	261	36	state	state	NOUN
iiclr-27366	261	37	has	have	AUX
iiclr-27366	261	38	agreed	agree	VERB
iiclr-27366	261	39	to	to	PART
iiclr-27366	261	40	implement	implement	VERB
iiclr-27366	261	41	.	.	PUNCT
iiclr-27366	262	1	for	for	ADP
iiclr-27366	262	2	example	example	NOUN
iiclr-27366	262	3	,	,	PUNCT
iiclr-27366	262	4	if	if	SCONJ
iiclr-27366	262	5	two	two	NUM
iiclr-27366	262	6	states	state	NOUN
iiclr-27366	262	7	that	that	PRON
iiclr-27366	262	8	have	have	VERB
iiclr-27366	262	9	a	a	DET
iiclr-27366	262	10	bilateral	bilateral	ADJ
iiclr-27366	262	11	tax	tax	NOUN
iiclr-27366	262	12	treaty	treaty	NOUN
iiclr-27366	262	13	between	between	ADP
iiclr-27366	262	14	them	they	PRON
iiclr-27366	262	15	have	have	AUX
iiclr-27366	262	16	agreed	agree	VERB
iiclr-27366	262	17	to	to	PART
iiclr-27366	262	18	implement	implement	VERB
iiclr-27366	262	19	a	a	DET
iiclr-27366	262	20	certain	certain	ADJ
iiclr-27366	262	21	provision	provision	NOUN
iiclr-27366	262	22	of	of	ADP
iiclr-27366	262	23	the	the	DET
iiclr-27366	262	24	mli	mli	PROPN
iiclr-27366	262	25	,	,	PUNCT
iiclr-27366	262	26	then	then	ADV
iiclr-27366	262	27	the	the	DET
iiclr-27366	262	28	mli	mli	PROPN
iiclr-27366	262	29	automatically	automatically	ADV
iiclr-27366	262	30	amends	amend	VERB
iiclr-27366	262	31	or	or	CCONJ
iiclr-27366	262	32	adds	add	VERB
iiclr-27366	262	33	that	that	SCONJ
iiclr-27366	262	34	specific	specific	ADJ
iiclr-27366	262	35	provision	provision	NOUN
iiclr-27366	262	36	of	of	ADP
iiclr-27366	262	37	the	the	DET
iiclr-27366	262	38	mli	mli	PROPN
iiclr-27366	262	39	to	to	ADP
iiclr-27366	262	40	their	their	PRON
iiclr-27366	262	41	bilateral	bilateral	ADJ
iiclr-27366	262	42	tax	tax	NOUN
iiclr-27366	262	43	treaty	treaty	NOUN
iiclr-27366	262	44	when	when	SCONJ
iiclr-27366	262	45	those	those	DET
iiclr-27366	262	46	two	two	NUM
iiclr-27366	262	47	states	state	NOUN
iiclr-27366	262	48	ratify	ratify	VERB
iiclr-27366	262	49	the	the	DET
iiclr-27366	262	50	mli	mli	PROPN
iiclr-27366	262	51	.	.	PUNCT
iiclr-27366	263	1	once	once	SCONJ
iiclr-27366	263	2	all	all	DET
iiclr-27366	263	3	signatories	signatory	NOUN
iiclr-27366	263	4	ratify	ratify	VERB
iiclr-27366	263	5	the	the	DET
iiclr-27366	263	6	mli	mli	NOUN
iiclr-27366	263	7	,	,	PUNCT
iiclr-27366	263	8	it	it	PRON
iiclr-27366	263	9	is	be	AUX
iiclr-27366	263	10	expected	expect	VERB
iiclr-27366	263	11	that	that	SCONJ
iiclr-27366	263	12	more	more	ADJ
iiclr-27366	263	13	than	than	ADP
iiclr-27366	263	14	1,700	1,700	NUM
iiclr-27366	263	15	bilateral	bilateral	ADJ
iiclr-27366	263	16	tax	tax	NOUN
iiclr-27366	263	17	treaties	treaty	NOUN
iiclr-27366	263	18	will	will	AUX
iiclr-27366	263	19	be	be	AUX
iiclr-27366	263	20	modified.47	modified.47	PROPN
iiclr-27366	263	21	the	the	DET
iiclr-27366	263	22	mli	mli	PROPN
iiclr-27366	263	23	comprises	comprise	VERB
iiclr-27366	263	24	seven	seven	NUM
iiclr-27366	263	25	parts	part	NOUN
iiclr-27366	263	26	and	and	CCONJ
iiclr-27366	263	27	thirty	thirty	NUM
iiclr-27366	263	28	-	-	PUNCT
iiclr-27366	263	29	nine	nine	NUM
iiclr-27366	263	30	articles	article	NOUN
iiclr-27366	263	31	,	,	PUNCT
iiclr-27366	263	32	and	and	CCONJ
iiclr-27366	263	33	parts	part	NOUN
iiclr-27366	263	34	v	v	NOUN
iiclr-27366	263	35	and	and	CCONJ
iiclr-27366	263	36	vi	vi	PROPN
iiclr-27366	263	37	specifically	specifically	ADV
iiclr-27366	263	38	deal	deal	VERB
iiclr-27366	263	39	with	with	ADP
iiclr-27366	263	40	dispute	dispute	NOUN
iiclr-27366	263	41	resolution	resolution	NOUN
iiclr-27366	263	42	and	and	CCONJ
iiclr-27366	263	43	arbitration	arbitration	NOUN
iiclr-27366	263	44	respectively.48	respectively.48	ADJ
iiclr-27366	263	45	article	article	NOUN
iiclr-27366	263	46	19	19	NUM
iiclr-27366	263	47	of	of	ADP
iiclr-27366	263	48	part	part	NOUN
iiclr-27366	263	49	vi	vi	PROPN
iiclr-27366	263	50	contains	contain	VERB
iiclr-27366	263	51	the	the	DET
iiclr-27366	263	52	“	"	PUNCT
iiclr-27366	263	53	mandatory	mandatory	ADJ
iiclr-27366	263	54	binding	binding	ADJ
iiclr-27366	263	55	arbitration	arbitration	NOUN
iiclr-27366	263	56	”	"	PUNCT
iiclr-27366	263	57	which	which	PRON
iiclr-27366	263	58	grants	grant	VERB
iiclr-27366	263	59	the	the	DET
iiclr-27366	263	60	right	right	NOUN
iiclr-27366	263	61	to	to	ADP
iiclr-27366	263	62	a	a	DET
iiclr-27366	263	63	taxpayer	taxpayer	NOUN
iiclr-27366	263	64	to	to	PART
iiclr-27366	263	65	submit	submit	VERB
iiclr-27366	263	66	for	for	ADP
iiclr-27366	263	67	arbitration	arbitration	NOUN
iiclr-27366	263	68	if	if	SCONJ
iiclr-27366	263	69	competent	competent	ADJ
iiclr-27366	263	70	authorities	authority	NOUN
iiclr-27366	263	71	fail	fail	VERB
iiclr-27366	263	72	to	to	PART
iiclr-27366	263	73	resolve	resolve	VERB
iiclr-27366	263	74	a	a	DET
iiclr-27366	263	75	tax	tax	NOUN
iiclr-27366	263	76	dispute	dispute	NOUN
iiclr-27366	263	77	arising	arise	VERB
iiclr-27366	263	78	from	from	ADP
iiclr-27366	263	79	taxation	taxation	NOUN
iiclr-27366	263	80	not	not	PART
iiclr-27366	263	81	in	in	ADP
iiclr-27366	263	82	accordance	accordance	NOUN
iiclr-27366	263	83	with	with	ADP
iiclr-27366	263	84	a	a	DET
iiclr-27366	263	85	treaty.49	treaty.49	NOUN
iiclr-27366	263	86	however	however	ADV
iiclr-27366	263	87	,	,	PUNCT
iiclr-27366	263	88	just	just	ADV
iiclr-27366	263	89	as	as	SCONJ
iiclr-27366	263	90	other	other	ADJ
iiclr-27366	263	91	provisions	provision	NOUN
iiclr-27366	263	92	in	in	ADP
iiclr-27366	263	93	the	the	DET
iiclr-27366	263	94	mli	mli	PROPN
iiclr-27366	263	95	,	,	PUNCT
iiclr-27366	263	96	part	part	NOUN
iiclr-27366	263	97	vi	vi	PROPN
iiclr-27366	263	98	remains	remain	VERB
iiclr-27366	263	99	“	"	PUNCT
iiclr-27366	263	100	optional”50	optional”50	NOUN
iiclr-27366	263	101	by	by	ADP
iiclr-27366	263	102	specifically	specifically	ADV
iiclr-27366	263	103	stating	state	VERB
iiclr-27366	263	104	that	that	SCONJ
iiclr-27366	263	105	a	a	DET
iiclr-27366	263	106	state	state	NOUN
iiclr-27366	263	107	may	may	AUX
iiclr-27366	263	108	“	"	PUNCT
iiclr-27366	263	109	choose	choose	VERB
iiclr-27366	263	110	to	to	PART
iiclr-27366	263	111	apply	apply	VERB
iiclr-27366	263	112	”	"	PUNCT
iiclr-27366	263	113	the	the	DET
iiclr-27366	263	114	part	part	NOUN
iiclr-27366	263	115	vi.51	vi.51	PROPN
iiclr-27366	263	116	as	as	ADP
iiclr-27366	263	117	of	of	ADP
iiclr-27366	263	118	july	july	PROPN
iiclr-27366	263	119	2021,52	2021,52	NUM
iiclr-27366	263	120	only	only	ADV
iiclr-27366	263	121	twentyeight	twentyeight	ADJ
iiclr-27366	263	122	states	state	NOUN
iiclr-27366	263	123	decided	decide	VERB
iiclr-27366	263	124	to	to	PART
iiclr-27366	263	125	adopt	adopt	VERB
iiclr-27366	263	126	part	part	NOUN
iiclr-27366	263	127	vi	vi	NOUN
iiclr-27366	263	128	in	in	ADP
iiclr-27366	263	129	their	their	PRON
iiclr-27366	263	130	tax	tax	NOUN
iiclr-27366	263	131	treaties	treaty	NOUN
iiclr-27366	263	132	,	,	PUNCT
iiclr-27366	263	133	and	and	CCONJ
iiclr-27366	263	134	only	only	ADV
iiclr-27366	263	135	seventeen	seventeen	NUM
iiclr-27366	263	136	states	state	NOUN
iiclr-27366	263	137	among	among	ADP
iiclr-27366	263	138	that	that	DET
iiclr-27366	263	139	twenty	twenty	NUM
iiclr-27366	263	140	-	-	PUNCT
iiclr-27366	263	141	eight	eight	NUM
iiclr-27366	263	142	states	state	NOUN
iiclr-27366	263	143	have	have	AUX
iiclr-27366	263	144	committed	commit	VERB
iiclr-27366	263	145	to	to	PART
iiclr-27366	263	146	implement	implement	VERB
iiclr-27366	263	147	the	the	DET
iiclr-27366	263	148	“	"	PUNCT
iiclr-27366	263	149	mandatory	mandatory	ADJ
iiclr-27366	263	150	and	and	CCONJ
iiclr-27366	263	151	binding	binding	ADJ
iiclr-27366	263	152	”	"	PUNCT
iiclr-27366	263	153	arbitration	arbitration	NOUN
iiclr-27366	263	154	provision.53	provision.53	NOUN
iiclr-27366	263	155	to	to	PART
iiclr-27366	263	156	summarize	summarize	VERB
iiclr-27366	263	157	,	,	PUNCT
iiclr-27366	263	158	the	the	DET
iiclr-27366	263	159	mli	mli	PROPN
iiclr-27366	263	160	has	have	AUX
iiclr-27366	263	161	slightly	slightly	ADV
iiclr-27366	263	162	increased	increase	VERB
iiclr-27366	263	163	bilateral	bilateral	ADJ
iiclr-27366	263	164	tax	tax	NOUN
iiclr-27366	263	165	treaties	treaty	NOUN
iiclr-27366	263	166	,	,	PUNCT
iiclr-27366	263	167	action	action	NOUN
iiclr-27366	263	168	15	15	NUM
iiclr-27366	263	169	2015	2015	NUM
iiclr-27366	263	170	final	final	ADJ
iiclr-27366	263	171	report	report	NOUN
iiclr-27366	263	172	18	18	NUM
iiclr-27366	263	173	-	-	SYM
iiclr-27366	263	174	23	23	NUM
iiclr-27366	263	175	(	(	PUNCT
iiclr-27366	263	176	oecd	oecd	PROPN
iiclr-27366	263	177	/	/	SYM
iiclr-27366	263	178	g20	g20	NOUN
iiclr-27366	263	179	base	base	NOUN
iiclr-27366	263	180	erosion	erosion	NOUN
iiclr-27366	263	181	and	and	CCONJ
iiclr-27366	263	182	profit	profit	NOUN
iiclr-27366	263	183	shifting	shift	VERB
iiclr-27366	263	184	project	project	NOUN
iiclr-27366	263	185	,	,	PUNCT
iiclr-27366	263	186	2015	2015	NUM
iiclr-27366	263	187	)	)	PUNCT
iiclr-27366	263	188	.	.	PUNCT
iiclr-27366	264	1	45	45	NUM
iiclr-27366	264	2	.	.	PUNCT
iiclr-27366	265	1	at	at	ADP
iiclr-27366	265	2	time	time	NOUN
iiclr-27366	265	3	of	of	ADP
iiclr-27366	265	4	publication	publication	NOUN
iiclr-27366	265	5	,	,	PUNCT
iiclr-27366	265	6	the	the	DET
iiclr-27366	265	7	mli	mli	PROPN
iiclr-27366	265	8	covers	cover	VERB
iiclr-27366	265	9	one	one	NUM
iiclr-27366	265	10	-	-	PUNCT
iiclr-27366	265	11	hundred	hundred	NUM
iiclr-27366	265	12	jurisdictions	jurisdiction	NOUN
iiclr-27366	265	13	.	.	PUNCT
iiclr-27366	266	1	see	see	VERB
iiclr-27366	266	2	org	org	PROPN
iiclr-27366	266	3	.	.	PUNCT
iiclr-27366	267	1	for	for	ADP
iiclr-27366	267	2	econ	econ	PROPN
iiclr-27366	267	3	.	.	PUNCT
iiclr-27366	267	4	coop	coop	NOUN
iiclr-27366	267	5	.	.	PUNCT
iiclr-27366	268	1	and	and	CCONJ
iiclr-27366	268	2	dev.[oecd	dev.[oecd	PROPN
iiclr-27366	268	3	]	]	PUNCT
iiclr-27366	268	4	,	,	PUNCT
iiclr-27366	268	5	signatories	signatory	NOUN
iiclr-27366	268	6	and	and	CCONJ
iiclr-27366	268	7	parties	party	NOUN
iiclr-27366	268	8	to	to	ADP
iiclr-27366	268	9	the	the	DET
iiclr-27366	268	10	multilateral	multilateral	ADJ
iiclr-27366	268	11	convention	convention	NOUN
iiclr-27366	268	12	to	to	PART
iiclr-27366	268	13	implement	implement	VERB
iiclr-27366	268	14	tax	tax	NOUN
iiclr-27366	268	15	treaty	treaty	NOUN
iiclr-27366	268	16	related	relate	VERB
iiclr-27366	268	17	measures	measure	NOUN
iiclr-27366	268	18	to	to	PART
iiclr-27366	268	19	prevent	prevent	VERB
iiclr-27366	268	20	base	base	NOUN
iiclr-27366	268	21	erosion	erosion	NOUN
iiclr-27366	268	22	and	and	CCONJ
iiclr-27366	268	23	profit	profit	NOUN
iiclr-27366	268	24	shifting	shifting	NOUN
iiclr-27366	268	25	,	,	PUNCT
iiclr-27366	268	26	(	(	PUNCT
iiclr-27366	268	27	dec	dec	PROPN
iiclr-27366	268	28	.	.	PROPN
iiclr-27366	268	29	16	16	NUM
iiclr-27366	268	30	,	,	PUNCT
iiclr-27366	268	31	2022	2022	NUM
iiclr-27366	268	32	)	)	PUNCT
iiclr-27366	269	1	https://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf	https://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf	NOUN
iiclr-27366	270	1	[	[	X
iiclr-27366	270	2	https://perma.cc/wyd5jldm	https://perma.cc/wyd5jldm	X
iiclr-27366	270	3	]	]	PUNCT
iiclr-27366	270	4	.	.	PUNCT
iiclr-27366	271	1	46	46	NUM
iiclr-27366	271	2	.	.	PUNCT
iiclr-27366	271	3	org	org	PROPN
iiclr-27366	271	4	.	.	PUNCT
iiclr-27366	272	1	for	for	ADP
iiclr-27366	272	2	econ	econ	PROPN
iiclr-27366	272	3	.	.	PUNCT
iiclr-27366	272	4	coop	coop	NOUN
iiclr-27366	272	5	.	.	PUNCT
iiclr-27366	273	1	and	and	CCONJ
iiclr-27366	273	2	dev.[oecd	dev.[oecd	PROPN
iiclr-27366	273	3	]	]	PUNCT
iiclr-27366	273	4	,	,	PUNCT
iiclr-27366	273	5	tax	tax	NOUN
iiclr-27366	273	6	treaties	treaty	NOUN
iiclr-27366	273	7	:	:	PUNCT
iiclr-27366	273	8	oecd	oecd	PROPN
iiclr-27366	273	9	publishes	publish	VERB
iiclr-27366	273	10	30	30	NUM
iiclr-27366	273	11	country	country	NOUN
iiclr-27366	273	12	profiles	profile	NOUN
iiclr-27366	273	13	applying	apply	VERB
iiclr-27366	273	14	arbitration	arbitration	NOUN
iiclr-27366	273	15	under	under	ADP
iiclr-27366	273	16	the	the	DET
iiclr-27366	273	17	multilateral	multilateral	ADJ
iiclr-27366	273	18	beps	bep	NOUN
iiclr-27366	273	19	convention	convention	PROPN
iiclr-27366	273	20	,	,	PUNCT
iiclr-27366	273	21	(	(	PUNCT
iiclr-27366	273	22	mar	mar	PROPN
iiclr-27366	273	23	.	.	PROPN
iiclr-27366	273	24	25	25	NUM
iiclr-27366	273	25	,	,	PUNCT
iiclr-27366	273	26	2021	2021	NUM
iiclr-27366	273	27	)	)	PUNCT
iiclr-27366	273	28	,	,	PUNCT
iiclr-27366	273	29	https://www.oecd.org/tax/beps/oecd-publishes-30-country-profiles-applying-arbitration-under-themultilateral-beps-convention.htm	https://www.oecd.org/tax/beps/oecd-publishes-30-country-profiles-applying-arbitration-under-themultilateral-beps-convention.htm	X
iiclr-27366	274	1	[	[	X
iiclr-27366	274	2	https://perma.cc/8s3t-9kxz	https://perma.cc/8s3t-9kxz	X
iiclr-27366	274	3	]	]	X
iiclr-27366	274	4	.	.	PUNCT
iiclr-27366	275	1	47	47	NUM
iiclr-27366	275	2	.	.	PUNCT
iiclr-27366	276	1	i	i	PRON
iiclr-27366	276	2	d.	d.	PROPN
iiclr-27366	276	3	48	48	NUM
iiclr-27366	276	4	.	.	PUNCT
iiclr-27366	277	1	see	see	VERB
iiclr-27366	277	2	mli	mli	PROPN
iiclr-27366	277	3	,	,	PUNCT
iiclr-27366	277	4	supra	supra	PROPN
iiclr-27366	277	5	note	note	NOUN
iiclr-27366	277	6	43	43	NUM
iiclr-27366	277	7	.	.	NOUN
iiclr-27366	278	1	49	49	NUM
iiclr-27366	278	2	.	.	PUNCT
iiclr-27366	279	1	see	see	VERB
iiclr-27366	279	2	i	i	PRON
iiclr-27366	279	3	d.	d.	PROPN
iiclr-27366	279	4	art	art	PROPN
iiclr-27366	279	5	.	.	PUNCT
iiclr-27366	280	1	19	19	NUM
iiclr-27366	280	2	.	.	NOUN
iiclr-27366	280	3	50	50	NUM
iiclr-27366	280	4	.	.	PUNCT
iiclr-27366	281	1	in	in	ADP
iiclr-27366	281	2	addition	addition	NOUN
iiclr-27366	281	3	to	to	ADP
iiclr-27366	281	4	the	the	DET
iiclr-27366	281	5	choice	choice	NOUN
iiclr-27366	281	6	to	to	PART
iiclr-27366	281	7	include	include	VERB
iiclr-27366	281	8	part	part	NOUN
iiclr-27366	281	9	vi	vi	PROPN
iiclr-27366	281	10	,	,	PUNCT
iiclr-27366	281	11	the	the	DET
iiclr-27366	281	12	mli	mli	PROPN
iiclr-27366	281	13	also	also	ADV
iiclr-27366	281	14	allows	allow	VERB
iiclr-27366	281	15	states	state	NOUN
iiclr-27366	281	16	to	to	PART
iiclr-27366	281	17	exclude	exclude	VERB
iiclr-27366	281	18	specific	specific	ADJ
iiclr-27366	281	19	issues	issue	NOUN
iiclr-27366	281	20	,	,	PUNCT
iiclr-27366	281	21	or	or	CCONJ
iiclr-27366	281	22	causes	cause	NOUN
iiclr-27366	281	23	of	of	ADP
iiclr-27366	281	24	dispute	dispute	NOUN
iiclr-27366	281	25	,	,	PUNCT
iiclr-27366	281	26	from	from	ADP
iiclr-27366	281	27	the	the	DET
iiclr-27366	281	28	scope	scope	NOUN
iiclr-27366	281	29	of	of	ADP
iiclr-27366	281	30	part	part	NOUN
iiclr-27366	281	31	vi	vi	PROPN
iiclr-27366	281	32	,	,	PUNCT
iiclr-27366	281	33	using	use	VERB
iiclr-27366	281	34	the	the	DET
iiclr-27366	281	35	reservation	reservation	NOUN
iiclr-27366	281	36	.	.	PUNCT
iiclr-27366	282	1	51	51	NUM
iiclr-27366	282	2	.	.	PUNCT
iiclr-27366	283	1	see	see	VERB
iiclr-27366	283	2	mli	mli	PROPN
iiclr-27366	283	3	,	,	PUNCT
iiclr-27366	283	4	supra	supra	PROPN
iiclr-27366	283	5	note	note	PROPN
iiclr-27366	283	6	43	43	NUM
iiclr-27366	283	7	,	,	PUNCT
iiclr-27366	283	8	art	art	NOUN
iiclr-27366	283	9	.	.	PUNCT
iiclr-27366	284	1	18	18	NUM
iiclr-27366	284	2	.	.	X
iiclr-27366	285	1	52	52	NUM
iiclr-27366	285	2	.	.	PUNCT
iiclr-27366	286	1	see	see	VERB
iiclr-27366	286	2	org	org	PROPN
iiclr-27366	286	3	.	.	PUNCT
iiclr-27366	287	1	for	for	ADP
iiclr-27366	287	2	econ	econ	PROPN
iiclr-27366	287	3	.	.	PUNCT
iiclr-27366	287	4	coop	coop	NOUN
iiclr-27366	287	5	.	.	PUNCT
iiclr-27366	288	1	and	and	CCONJ
iiclr-27366	288	2	dev	dev	PROPN
iiclr-27366	288	3	.	.	PUNCT
iiclr-27366	289	1	[	[	X
iiclr-27366	289	2	oecd	oecd	X
iiclr-27366	289	3	]	]	X
iiclr-27366	289	4	,	,	PUNCT
iiclr-27366	289	5	supra	supra	PROPN
iiclr-27366	289	6	note	note	NOUN
iiclr-27366	289	7	46	46	NUM
iiclr-27366	289	8	.	.	PUNCT
iiclr-27366	290	1	53	53	NUM
iiclr-27366	290	2	.	.	PUNCT
iiclr-27366	291	1	gabriela	gabriela	PROPN
iiclr-27366	291	2	capristano	capristano	PROPN
iiclr-27366	291	3	cardoso	cardoso	PROPN
iiclr-27366	291	4	,	,	PUNCT
iiclr-27366	291	5	using	use	VERB
iiclr-27366	291	6	arbitration	arbitration	NOUN
iiclr-27366	291	7	to	to	PART
iiclr-27366	291	8	resolve	resolve	VERB
iiclr-27366	291	9	transfer	transfer	NOUN
iiclr-27366	291	10	pricing	pricing	NOUN
iiclr-27366	291	11	disputes	dispute	NOUN
iiclr-27366	291	12	and	and	CCONJ
iiclr-27366	291	13	the	the	DET
iiclr-27366	291	14	impact	impact	NOUN
iiclr-27366	291	15	of	of	ADP
iiclr-27366	291	16	the	the	DET
iiclr-27366	291	17	oecd	oecd	PROPN
iiclr-27366	291	18	’s	’s	PART
iiclr-27366	291	19	unified	unified	ADJ
iiclr-27366	291	20	approach	approach	NOUN
iiclr-27366	291	21	proposal	proposal	NOUN
iiclr-27366	291	22	,	,	PUNCT
iiclr-27366	291	23	tax	tax	NOUN
iiclr-27366	291	24	notes	note	NOUN
iiclr-27366	291	25	int’l	int’l	NUM
iiclr-27366	291	26	,	,	PUNCT
iiclr-27366	291	27	march	march	PROPN
iiclr-27366	291	28	23	23	NUM
iiclr-27366	291	29	,	,	PUNCT
iiclr-27366	291	30	2020	2020	NUM
iiclr-27366	291	31	,	,	PUNCT
iiclr-27366	291	32	at	at	ADP
iiclr-27366	291	33	1261	1261	NUM
iiclr-27366	291	34	;	;	PUNCT
iiclr-27366	291	35	see	see	VERB
iiclr-27366	291	36	also	also	ADV
iiclr-27366	291	37	simone	simone	PROPN
iiclr-27366	291	38	s.	s.	PROPN
iiclr-27366	291	39	schiavini	schiavini	PROPN
iiclr-27366	291	40	,	,	PUNCT
iiclr-27366	291	41	the	the	DET
iiclr-27366	291	42	mli	mli	PROPN
iiclr-27366	291	43	’s	’s	PART
iiclr-27366	291	44	arbitration	arbitration	NOUN
iiclr-27366	291	45	clause	clause	NOUN
iiclr-27366	291	46	:	:	PUNCT
iiclr-27366	291	47	how	how	SCONJ
iiclr-27366	291	48	many	many	ADJ
iiclr-27366	291	49	bilateral	bilateral	ADJ
iiclr-27366	291	50	tax	tax	NOUN
iiclr-27366	291	51	treaties	treaty	NOUN
iiclr-27366	291	52	are	be	AUX
iiclr-27366	291	53	2023	2023	NUM
iiclr-27366	291	54	]	]	PUNCT
iiclr-27366	291	55	justice	justice	NOUN
iiclr-27366	291	56	,	,	PUNCT
iiclr-27366	291	57	third	third	ADJ
iiclr-27366	291	58	-	-	PUNCT
iiclr-27366	291	59	party	party	NOUN
iiclr-27366	291	60	funding	funding	NOUN
iiclr-27366	291	61	,	,	PUNCT
iiclr-27366	291	62	and	and	CCONJ
iiclr-27366	291	63	tax	tax	NOUN
iiclr-27366	291	64	treaty	treaty	NOUN
iiclr-27366	291	65	arbitration	arbitration	NOUN
iiclr-27366	291	66	53	53	NUM
iiclr-27366	291	67	the	the	DET
iiclr-27366	291	68	number	number	NOUN
iiclr-27366	291	69	of	of	ADP
iiclr-27366	291	70	bilateral	bilateral	ADJ
iiclr-27366	291	71	tax	tax	NOUN
iiclr-27366	291	72	treaties	treaty	NOUN
iiclr-27366	291	73	with	with	ADP
iiclr-27366	291	74	the	the	DET
iiclr-27366	291	75	arbitration	arbitration	NOUN
iiclr-27366	291	76	clause	clause	NOUN
iiclr-27366	291	77	,	,	PUNCT
iiclr-27366	291	78	but	but	CCONJ
iiclr-27366	291	79	it	it	PRON
iiclr-27366	291	80	appears	appear	VERB
iiclr-27366	291	81	that	that	SCONJ
iiclr-27366	291	82	many	many	ADJ
iiclr-27366	291	83	countries	country	NOUN
iiclr-27366	291	84	are	be	AUX
iiclr-27366	291	85	still	still	ADV
iiclr-27366	291	86	unwilling	unwilling	ADJ
iiclr-27366	291	87	or	or	CCONJ
iiclr-27366	291	88	hesitant	hesitant	ADJ
iiclr-27366	291	89	to	to	PART
iiclr-27366	291	90	have	have	VERB
iiclr-27366	291	91	the	the	DET
iiclr-27366	291	92	arbitration	arbitration	NOUN
iiclr-27366	291	93	clause	clause	NOUN
iiclr-27366	291	94	in	in	ADP
iiclr-27366	291	95	their	their	PRON
iiclr-27366	291	96	tax	tax	NOUN
iiclr-27366	291	97	treaties	treaty	NOUN
iiclr-27366	291	98	.	.	PUNCT
iiclr-27366	292	1	iii	iii	X
iiclr-27366	292	2	.	.	PUNCT
iiclr-27366	293	1	the	the	DET
iiclr-27366	293	2	arbitration	arbitration	NOUN
iiclr-27366	293	3	clause	clause	NOUN
iiclr-27366	293	4	and	and	CCONJ
iiclr-27366	293	5	the	the	DET
iiclr-27366	293	6	factors	factor	NOUN
iiclr-27366	293	7	of	of	ADP
iiclr-27366	293	8	hesitancy	hesitancy	NOUN
iiclr-27366	293	9	although	although	SCONJ
iiclr-27366	293	10	the	the	DET
iiclr-27366	293	11	idea	idea	NOUN
iiclr-27366	293	12	and	and	CCONJ
iiclr-27366	293	13	the	the	DET
iiclr-27366	293	14	discussions	discussion	NOUN
iiclr-27366	293	15	regarding	regard	VERB
iiclr-27366	293	16	the	the	DET
iiclr-27366	293	17	arbitration	arbitration	NOUN
iiclr-27366	293	18	clause	clause	NOUN
iiclr-27366	293	19	started	start	VERB
iiclr-27366	293	20	in	in	ADP
iiclr-27366	293	21	1984	1984	NUM
iiclr-27366	293	22	,	,	PUNCT
iiclr-27366	293	23	it	it	PRON
iiclr-27366	293	24	was	be	AUX
iiclr-27366	293	25	not	not	PART
iiclr-27366	293	26	introduced	introduce	VERB
iiclr-27366	293	27	in	in	ADP
iiclr-27366	293	28	the	the	DET
iiclr-27366	293	29	oecd	oecd	PROPN
iiclr-27366	293	30	model	model	PROPN
iiclr-27366	293	31	tax	tax	PROPN
iiclr-27366	293	32	convention	convention	PROPN
iiclr-27366	293	33	until	until	SCONJ
iiclr-27366	293	34	2008.54	2008.54	NUM
iiclr-27366	293	35	contrary	contrary	ADV
iiclr-27366	293	36	to	to	ADP
iiclr-27366	293	37	the	the	DET
iiclr-27366	293	38	international	international	ADJ
iiclr-27366	293	39	tax	tax	NOUN
iiclr-27366	293	40	community	community	NOUN
iiclr-27366	293	41	’s	’s	PART
iiclr-27366	293	42	initial	initial	ADJ
iiclr-27366	293	43	objective	objective	NOUN
iiclr-27366	293	44	,	,	PUNCT
iiclr-27366	293	45	not	not	PART
iiclr-27366	293	46	many	many	ADJ
iiclr-27366	293	47	bilateral	bilateral	ADJ
iiclr-27366	293	48	tax	tax	NOUN
iiclr-27366	293	49	treaties	treaty	NOUN
iiclr-27366	293	50	have	have	AUX
iiclr-27366	293	51	adopted	adopt	VERB
iiclr-27366	293	52	the	the	DET
iiclr-27366	293	53	arbitration	arbitration	NOUN
iiclr-27366	293	54	clause	clause	NOUN
iiclr-27366	293	55	since	since	SCONJ
iiclr-27366	293	56	its	its	PRON
iiclr-27366	293	57	introduction	introduction	NOUN
iiclr-27366	293	58	to	to	ADP
iiclr-27366	293	59	the	the	DET
iiclr-27366	293	60	oecd	oecd	PROPN
iiclr-27366	293	61	model	model	PROPN
iiclr-27366	293	62	tax	tax	PROPN
iiclr-27366	293	63	convention	convention	PROPN
iiclr-27366	293	64	.	.	PUNCT
iiclr-27366	294	1	there	there	PRON
iiclr-27366	294	2	are	be	VERB
iiclr-27366	294	3	many	many	ADJ
iiclr-27366	294	4	different	different	ADJ
iiclr-27366	294	5	factors	factor	NOUN
iiclr-27366	294	6	that	that	PRON
iiclr-27366	294	7	are	be	AUX
iiclr-27366	294	8	making	make	VERB
iiclr-27366	294	9	each	each	DET
iiclr-27366	294	10	state	state	NOUN
iiclr-27366	294	11	hesitant	hesitant	ADJ
iiclr-27366	294	12	in	in	ADP
iiclr-27366	294	13	deciding	decide	VERB
iiclr-27366	294	14	to	to	PART
iiclr-27366	294	15	adopt	adopt	VERB
iiclr-27366	294	16	the	the	DET
iiclr-27366	294	17	arbitration	arbitration	NOUN
iiclr-27366	294	18	clause	clause	NOUN
iiclr-27366	294	19	,	,	PUNCT
iiclr-27366	294	20	but	but	CCONJ
iiclr-27366	294	21	among	among	ADP
iiclr-27366	294	22	many	many	ADJ
iiclr-27366	294	23	,	,	PUNCT
iiclr-27366	294	24	it	it	PRON
iiclr-27366	294	25	appears	appear	VERB
iiclr-27366	294	26	that	that	SCONJ
iiclr-27366	294	27	there	there	PRON
iiclr-27366	294	28	are	be	VERB
iiclr-27366	294	29	three	three	NUM
iiclr-27366	294	30	main	main	ADJ
iiclr-27366	294	31	factors	factor	NOUN
iiclr-27366	294	32	.	.	PUNCT
iiclr-27366	295	1	first	first	ADV
iiclr-27366	295	2	,	,	PUNCT
iiclr-27366	295	3	as	as	SCONJ
iiclr-27366	295	4	discussed	discuss	VERB
iiclr-27366	295	5	above	above	ADV
iiclr-27366	295	6	,	,	PUNCT
iiclr-27366	295	7	it	it	PRON
iiclr-27366	295	8	should	should	AUX
iiclr-27366	295	9	be	be	AUX
iiclr-27366	295	10	noted	note	VERB
iiclr-27366	295	11	that	that	SCONJ
iiclr-27366	295	12	arbitration	arbitration	NOUN
iiclr-27366	295	13	is	be	AUX
iiclr-27366	295	14	still	still	ADV
iiclr-27366	295	15	a	a	DET
iiclr-27366	295	16	fairly	fairly	ADV
iiclr-27366	295	17	new	new	ADJ
iiclr-27366	295	18	concept	concept	NOUN
iiclr-27366	295	19	to	to	ADP
iiclr-27366	295	20	international	international	ADJ
iiclr-27366	295	21	tax	tax	NOUN
iiclr-27366	295	22	,	,	PUNCT
iiclr-27366	295	23	and	and	CCONJ
iiclr-27366	295	24	as	as	SCONJ
iiclr-27366	295	25	arbitration	arbitration	NOUN
iiclr-27366	295	26	is	be	AUX
iiclr-27366	295	27	a	a	DET
iiclr-27366	295	28	“	"	PUNCT
iiclr-27366	295	29	private	private	ADJ
iiclr-27366	295	30	”	"	PUNCT
iiclr-27366	295	31	procedure	procedure	NOUN
iiclr-27366	295	32	,	,	PUNCT
iiclr-27366	295	33	there	there	PRON
iiclr-27366	295	34	is	be	VERB
iiclr-27366	295	35	not	not	PART
iiclr-27366	295	36	much	much	ADJ
iiclr-27366	295	37	information	information	NOUN
iiclr-27366	295	38	and	and	CCONJ
iiclr-27366	295	39	resources	resource	NOUN
iiclr-27366	295	40	that	that	PRON
iiclr-27366	295	41	would	would	AUX
iiclr-27366	295	42	allow	allow	VERB
iiclr-27366	295	43	the	the	DET
iiclr-27366	295	44	countries	country	NOUN
iiclr-27366	295	45	to	to	PART
iiclr-27366	295	46	identify	identify	VERB
iiclr-27366	295	47	and	and	CCONJ
iiclr-27366	295	48	study	study	VERB
iiclr-27366	295	49	good	good	ADJ
iiclr-27366	295	50	practices	practice	NOUN
iiclr-27366	295	51	to	to	PART
iiclr-27366	295	52	understand	understand	VERB
iiclr-27366	295	53	the	the	DET
iiclr-27366	295	54	overall	overall	ADJ
iiclr-27366	295	55	effect	effect	NOUN
iiclr-27366	295	56	of	of	ADP
iiclr-27366	295	57	having	have	VERB
iiclr-27366	295	58	the	the	DET
iiclr-27366	295	59	arbitration	arbitration	NOUN
iiclr-27366	295	60	clause	clause	NOUN
iiclr-27366	295	61	.	.	PUNCT
iiclr-27366	296	1	thus	thus	ADV
iiclr-27366	296	2	,	,	PUNCT
iiclr-27366	296	3	without	without	ADP
iiclr-27366	296	4	having	have	VERB
iiclr-27366	296	5	such	such	ADJ
iiclr-27366	296	6	information	information	NOUN
iiclr-27366	296	7	and	and	CCONJ
iiclr-27366	296	8	resources	resource	NOUN
iiclr-27366	296	9	,	,	PUNCT
iiclr-27366	296	10	it	it	PRON
iiclr-27366	296	11	seems	seem	VERB
iiclr-27366	296	12	that	that	SCONJ
iiclr-27366	296	13	not	not	PART
iiclr-27366	296	14	many	many	ADJ
iiclr-27366	296	15	countries	country	NOUN
iiclr-27366	296	16	would	would	AUX
iiclr-27366	296	17	be	be	AUX
iiclr-27366	296	18	willing	willing	ADJ
iiclr-27366	296	19	to	to	PART
iiclr-27366	296	20	consider	consider	VERB
iiclr-27366	296	21	implementing	implement	VERB
iiclr-27366	296	22	the	the	DET
iiclr-27366	296	23	arbitration	arbitration	NOUN
iiclr-27366	296	24	clause	clause	NOUN
iiclr-27366	296	25	.	.	PUNCT
iiclr-27366	297	1	second	second	ADJ
iiclr-27366	297	2	,	,	PUNCT
iiclr-27366	297	3	there	there	PRON
iiclr-27366	297	4	could	could	AUX
iiclr-27366	297	5	be	be	AUX
iiclr-27366	297	6	a	a	DET
iiclr-27366	297	7	complex	complex	ADJ
iiclr-27366	297	8	conflict	conflict	NOUN
iiclr-27366	297	9	of	of	ADP
iiclr-27366	297	10	laws	law	NOUN
iiclr-27366	297	11	and	and	CCONJ
iiclr-27366	297	12	sovereignty	sovereignty	NOUN
iiclr-27366	297	13	issues	issue	NOUN
iiclr-27366	297	14	.	.	PUNCT
iiclr-27366	298	1	the	the	DET
iiclr-27366	298	2	oecd	oecd	PROPN
iiclr-27366	298	3	also	also	ADV
iiclr-27366	298	4	noted	note	VERB
iiclr-27366	298	5	in	in	ADP
iiclr-27366	298	6	the	the	DET
iiclr-27366	298	7	commentaries	commentary	NOUN
iiclr-27366	298	8	on	on	ADP
iiclr-27366	298	9	the	the	DET
iiclr-27366	298	10	oecd	oecd	PROPN
iiclr-27366	298	11	model	model	PROPN
iiclr-27366	298	12	tax	tax	PROPN
iiclr-27366	298	13	convention	convention	PROPN
iiclr-27366	298	14	(	(	PUNCT
iiclr-27366	298	15	the	the	DET
iiclr-27366	298	16	“	"	PUNCT
iiclr-27366	298	17	commentaries	commentary	NOUN
iiclr-27366	298	18	”	"	PUNCT
iiclr-27366	298	19	)	)	PUNCT
iiclr-27366	298	20	that	that	SCONJ
iiclr-27366	298	21	“	"	PUNCT
iiclr-27366	298	22	[	[	X
iiclr-27366	298	23	i]n	i]n	VERB
iiclr-27366	298	24	some	some	DET
iiclr-27366	298	25	states	state	NOUN
iiclr-27366	298	26	,	,	PUNCT
iiclr-27366	298	27	national	national	ADJ
iiclr-27366	298	28	law	law	NOUN
iiclr-27366	298	29	,	,	PUNCT
iiclr-27366	298	30	policy	policy	NOUN
iiclr-27366	298	31	or	or	CCONJ
iiclr-27366	298	32	administrative	administrative	ADJ
iiclr-27366	298	33	considerations	consideration	NOUN
iiclr-27366	298	34	may	may	AUX
iiclr-27366	298	35	not	not	PART
iiclr-27366	298	36	allow	allow	VERB
iiclr-27366	298	37	or	or	CCONJ
iiclr-27366	298	38	justify	justify	VERB
iiclr-27366	298	39	the	the	DET
iiclr-27366	298	40	type	type	NOUN
iiclr-27366	298	41	of	of	ADP
iiclr-27366	298	42	arbitration	arbitration	NOUN
iiclr-27366	298	43	process	process	NOUN
iiclr-27366	298	44	provided	provide	VERB
iiclr-27366	298	45	for	for	ADP
iiclr-27366	298	46	in	in	ADP
iiclr-27366	298	47	the	the	DET
iiclr-27366	298	48	paragraph	paragraph	NOUN
iiclr-27366	298	49	.	.	PUNCT
iiclr-27366	299	1	for	for	ADP
iiclr-27366	299	2	example	example	NOUN
iiclr-27366	299	3	,	,	PUNCT
iiclr-27366	299	4	there	there	PRON
iiclr-27366	299	5	may	may	AUX
iiclr-27366	299	6	be	be	AUX
iiclr-27366	299	7	constitutional	constitutional	ADJ
iiclr-27366	299	8	barriers	barrier	NOUN
iiclr-27366	299	9	preventing	prevent	VERB
iiclr-27366	299	10	arbitrators	arbitrator	NOUN
iiclr-27366	299	11	from	from	ADP
iiclr-27366	299	12	deciding	decide	VERB
iiclr-27366	299	13	tax	tax	NOUN
iiclr-27366	299	14	issues	issue	NOUN
iiclr-27366	299	15	.	.	PUNCT
iiclr-27366	300	1	”55	”55	PROPN
iiclr-27366	300	2	also	also	ADV
iiclr-27366	300	3	,	,	PUNCT
iiclr-27366	300	4	if	if	SCONJ
iiclr-27366	300	5	a	a	DET
iiclr-27366	300	6	country	country	NOUN
iiclr-27366	300	7	is	be	AUX
iiclr-27366	300	8	not	not	PART
iiclr-27366	300	9	a	a	DET
iiclr-27366	300	10	signatory	signatory	NOUN
iiclr-27366	300	11	to	to	ADP
iiclr-27366	300	12	the	the	DET
iiclr-27366	300	13	new	new	PROPN
iiclr-27366	300	14	york	york	PROPN
iiclr-27366	300	15	convention	convention	PROPN
iiclr-27366	300	16	,	,	PUNCT
iiclr-27366	300	17	an	an	DET
iiclr-27366	300	18	arbitration	arbitration	NOUN
iiclr-27366	300	19	decision	decision	NOUN
iiclr-27366	300	20	might	might	AUX
iiclr-27366	300	21	not	not	PART
iiclr-27366	300	22	be	be	AUX
iiclr-27366	300	23	binding.56	binding.56	VERB
iiclr-27366	300	24	third	third	ADV
iiclr-27366	300	25	,	,	PUNCT
iiclr-27366	300	26	from	from	ADP
iiclr-27366	300	27	a	a	DET
iiclr-27366	300	28	financial	financial	ADJ
iiclr-27366	300	29	resource	resource	NOUN
iiclr-27366	300	30	perspective	perspective	NOUN
iiclr-27366	300	31	,	,	PUNCT
iiclr-27366	300	32	it	it	PRON
iiclr-27366	300	33	may	may	AUX
iiclr-27366	300	34	appear	appear	VERB
iiclr-27366	300	35	to	to	ADP
iiclr-27366	300	36	certain	certain	ADJ
iiclr-27366	300	37	states	state	NOUN
iiclr-27366	300	38	that	that	SCONJ
iiclr-27366	300	39	a	a	DET
iiclr-27366	300	40	disparity	disparity	NOUN
iiclr-27366	300	41	in	in	ADP
iiclr-27366	300	42	financial	financial	ADJ
iiclr-27366	300	43	resources	resource	NOUN
iiclr-27366	300	44	between	between	ADP
iiclr-27366	300	45	the	the	DET
iiclr-27366	300	46	parties	party	NOUN
iiclr-27366	300	47	could	could	AUX
iiclr-27366	300	48	potentially	potentially	ADV
iiclr-27366	300	49	affect	affect	VERB
iiclr-27366	300	50	the	the	DET
iiclr-27366	300	51	overall	overall	ADJ
iiclr-27366	300	52	proceeding	proceeding	NOUN
iiclr-27366	300	53	as	as	ADP
iiclr-27366	300	54	arbitration	arbitration	NOUN
iiclr-27366	300	55	is	be	AUX
iiclr-27366	300	56	generally	generally	ADV
iiclr-27366	300	57	a	a	DET
iiclr-27366	300	58	costly	costly	ADJ
iiclr-27366	300	59	process	process	NOUN
iiclr-27366	300	60	.	.	PUNCT
iiclr-27366	301	1	this	this	DET
iiclr-27366	301	2	issue	issue	NOUN
iiclr-27366	301	3	is	be	AUX
iiclr-27366	301	4	discussed	discuss	VERB
iiclr-27366	301	5	in	in	ADP
iiclr-27366	301	6	more	more	ADJ
iiclr-27366	301	7	detail	detail	NOUN
iiclr-27366	301	8	in	in	ADP
iiclr-27366	301	9	the	the	DET
iiclr-27366	301	10	following	follow	VERB
iiclr-27366	301	11	chapters.57	chapters.57	PROPN
iiclr-27366	301	12	iv	iv	NUM
iiclr-27366	301	13	.	.	PUNCT
iiclr-27366	302	1	recent	recent	ADJ
iiclr-27366	302	2	discussions	discussion	NOUN
iiclr-27366	302	3	and	and	CCONJ
iiclr-27366	302	4	developments	development	NOUN
iiclr-27366	302	5	in	in	ADP
iiclr-27366	302	6	the	the	DET
iiclr-27366	302	7	un	un	PROPN
iiclr-27366	302	8	and	and	CCONJ
iiclr-27366	302	9	oecd	oecd	PROPN
iiclr-27366	302	10	tax	tax	NOUN
iiclr-27366	302	11	meetings	meeting	NOUN
iiclr-27366	302	12	as	as	SCONJ
iiclr-27366	302	13	noted	note	VERB
iiclr-27366	302	14	above	above	ADV
iiclr-27366	302	15	,	,	PUNCT
iiclr-27366	302	16	both	both	CCONJ
iiclr-27366	302	17	the	the	DET
iiclr-27366	302	18	un	un	PROPN
iiclr-27366	302	19	and	and	CCONJ
iiclr-27366	302	20	the	the	DET
iiclr-27366	302	21	oecd	oecd	PROPN
iiclr-27366	302	22	have	have	AUX
iiclr-27366	302	23	been	be	AUX
iiclr-27366	302	24	putting	put	VERB
iiclr-27366	302	25	their	their	PRON
iiclr-27366	302	26	efforts	effort	NOUN
iiclr-27366	302	27	actually	actually	ADV
iiclr-27366	302	28	covered	cover	VERB
iiclr-27366	302	29	?	?	PUNCT
iiclr-27366	302	30	,	,	PUNCT
iiclr-27366	302	31	tax	tax	NOUN
iiclr-27366	302	32	notes	note	NOUN
iiclr-27366	302	33	int’l	int’l	PRON
iiclr-27366	302	34	,	,	PUNCT
iiclr-27366	302	35	aug	aug	PROPN
iiclr-27366	302	36	.	.	PROPN
iiclr-27366	302	37	6	6	NUM
iiclr-27366	302	38	,	,	PUNCT
iiclr-27366	302	39	2018	2018	NUM
iiclr-27366	302	40	,	,	PUNCT
iiclr-27366	302	41	at	at	ADP
iiclr-27366	302	42	592	592	NUM
iiclr-27366	302	43	.	.	PUNCT
iiclr-27366	303	1	54	54	NUM
iiclr-27366	303	2	.	.	PUNCT
iiclr-27366	304	1	see	see	VERB
iiclr-27366	304	2	org	org	PROPN
iiclr-27366	304	3	.	.	PUNCT
iiclr-27366	305	1	for	for	ADP
iiclr-27366	305	2	econ	econ	PROPN
iiclr-27366	305	3	.	.	PUNCT
iiclr-27366	305	4	coop	coop	NOUN
iiclr-27366	305	5	.	.	PUNCT
iiclr-27366	306	1	and	and	CCONJ
iiclr-27366	306	2	dev	dev	PROPN
iiclr-27366	306	3	.	.	PUNCT
iiclr-27366	307	1	[	[	X
iiclr-27366	307	2	oecd	oecd	X
iiclr-27366	307	3	]	]	X
iiclr-27366	307	4	,	,	PUNCT
iiclr-27366	307	5	transfer	transfer	NOUN
iiclr-27366	307	6	pricing	pricing	NOUN
iiclr-27366	307	7	,	,	PUNCT
iiclr-27366	307	8	corresponding	correspond	VERB
iiclr-27366	307	9	adjustments	adjustment	NOUN
iiclr-27366	307	10	and	and	CCONJ
iiclr-27366	307	11	the	the	DET
iiclr-27366	307	12	mutual	mutual	ADJ
iiclr-27366	307	13	agreement	agreement	NOUN
iiclr-27366	307	14	procedure	procedure	NOUN
iiclr-27366	307	15	,	,	PUNCT
iiclr-27366	307	16	in	in	ADP
iiclr-27366	307	17	transfer	transfer	NOUN
iiclr-27366	307	18	pricing	pricing	NOUN
iiclr-27366	307	19	and	and	CCONJ
iiclr-27366	307	20	multinational	multinational	ADJ
iiclr-27366	307	21	enterprises	enterprise	NOUN
iiclr-27366	307	22	:	:	PUNCT
iiclr-27366	307	23	three	three	NUM
iiclr-27366	307	24	taxation	taxation	NOUN
iiclr-27366	307	25	issues	issue	NOUN
iiclr-27366	307	26	8	8	NUM
iiclr-27366	307	27	-	-	SYM
iiclr-27366	307	28	42	42	NUM
iiclr-27366	307	29	(	(	PUNCT
iiclr-27366	307	30	1984	1984	NUM
iiclr-27366	307	31	)	)	PUNCT
iiclr-27366	307	32	,	,	PUNCT
iiclr-27366	307	33	https://read.oecd-ilibrary.org/taxation/transferpricing-and-multinational-enterprises/transfer-pricing-corresponding-adjustments-and-the-mutualagreement-procedure_9789264167803-1-en#page2	https://read.oecd-ilibrary.org/taxation/transferpricing-and-multinational-enterprises/transfer-pricing-corresponding-adjustments-and-the-mutualagreement-procedure_9789264167803-1-en#page2	PROPN
iiclr-27366	308	1	[	[	X
iiclr-27366	308	2	https://perma.cc/ep64-mgjq	https://perma.cc/ep64-mgjq	X
iiclr-27366	308	3	]	]	X
iiclr-27366	308	4	.	.	PUNCT
iiclr-27366	309	1	55	55	NUM
iiclr-27366	309	2	.	.	PUNCT
iiclr-27366	310	1	org	org	PROPN
iiclr-27366	310	2	.	.	PUNCT
iiclr-27366	311	1	for	for	ADP
iiclr-27366	311	2	econ	econ	PROPN
iiclr-27366	311	3	.	.	PUNCT
iiclr-27366	311	4	coop	coop	NOUN
iiclr-27366	311	5	.	.	PUNCT
iiclr-27366	312	1	and	and	CCONJ
iiclr-27366	312	2	dev	dev	PROPN
iiclr-27366	312	3	.	.	PUNCT
iiclr-27366	313	1	[	[	X
iiclr-27366	313	2	oecd	oecd	X
iiclr-27366	313	3	]	]	X
iiclr-27366	313	4	,	,	PUNCT
iiclr-27366	313	5	supra	supra	PROPN
iiclr-27366	313	6	note	note	PROPN
iiclr-27366	313	7	14	14	NUM
iiclr-27366	313	8	,	,	PUNCT
iiclr-27366	313	9	at	at	ADP
iiclr-27366	313	10	372	372	NUM
iiclr-27366	313	11	.	.	PROPN
iiclr-27366	313	12	56	56	NUM
iiclr-27366	313	13	.	.	PUNCT
iiclr-27366	314	1	see	see	VERB
iiclr-27366	314	2	discussion	discussion	NOUN
iiclr-27366	314	3	infra	infra	NOUN
iiclr-27366	314	4	chapter	chapter	NOUN
iiclr-27366	314	5	iv	iv	NUM
iiclr-27366	314	6	for	for	ADP
iiclr-27366	314	7	more	more	ADJ
iiclr-27366	314	8	information	information	NOUN
iiclr-27366	314	9	regarding	regard	VERB
iiclr-27366	314	10	the	the	DET
iiclr-27366	314	11	new	new	PROPN
iiclr-27366	314	12	york	york	PROPN
iiclr-27366	314	13	convention	convention	PROPN
iiclr-27366	314	14	.	.	PUNCT
iiclr-27366	315	1	57	57	NUM
iiclr-27366	315	2	.	.	PUNCT
iiclr-27366	316	1	i	i	PRON
iiclr-27366	316	2	d.	d.	PROPN
iiclr-27366	316	3	54	54	NUM
iiclr-27366	316	4	indiana	indiana	PROPN
iiclr-27366	316	5	int’l	int’l	NUM
iiclr-27366	316	6	&	&	CCONJ
iiclr-27366	316	7	comp	comp	PROPN
iiclr-27366	316	8	.	.	PUNCT
iiclr-27366	317	1	law	law	NOUN
iiclr-27366	317	2	review	review	NOUN
iiclr-27366	318	1	[	[	X
iiclr-27366	318	2	vol	vol	NOUN
iiclr-27366	318	3	.	.	PUNCT
iiclr-27366	319	1	33:39	33:39	NUM
iiclr-27366	319	2	to	to	PART
iiclr-27366	319	3	improve	improve	VERB
iiclr-27366	319	4	dispute	dispute	NOUN
iiclr-27366	319	5	resolution	resolution	NOUN
iiclr-27366	319	6	mechanisms	mechanism	NOUN
iiclr-27366	319	7	for	for	ADP
iiclr-27366	319	8	decades	decade	NOUN
iiclr-27366	319	9	through	through	ADP
iiclr-27366	319	10	their	their	PRON
iiclr-27366	319	11	annual	annual	ADJ
iiclr-27366	319	12	and	and	CCONJ
iiclr-27366	319	13	project	project	NOUN
iiclr-27366	319	14	-	-	PUNCT
iiclr-27366	319	15	based	base	VERB
iiclr-27366	319	16	meetings	meeting	NOUN
iiclr-27366	319	17	.	.	PUNCT
iiclr-27366	320	1	the	the	DET
iiclr-27366	320	2	un	un	PROPN
iiclr-27366	320	3	has	have	AUX
iiclr-27366	320	4	been	be	AUX
iiclr-27366	320	5	specifically	specifically	ADV
iiclr-27366	320	6	discussing	discuss	VERB
iiclr-27366	320	7	this	this	DET
iiclr-27366	320	8	issue	issue	NOUN
iiclr-27366	320	9	in	in	ADP
iiclr-27366	320	10	every	every	DET
iiclr-27366	320	11	session	session	NOUN
iiclr-27366	320	12	of	of	ADP
iiclr-27366	320	13	the	the	DET
iiclr-27366	320	14	committee	committee	NOUN
iiclr-27366	320	15	of	of	ADP
iiclr-27366	320	16	experts	expert	NOUN
iiclr-27366	320	17	on	on	ADP
iiclr-27366	320	18	international	international	ADJ
iiclr-27366	320	19	cooperation	cooperation	NOUN
iiclr-27366	320	20	in	in	ADP
iiclr-27366	320	21	tax	tax	NOUN
iiclr-27366	320	22	matters	matter	NOUN
iiclr-27366	320	23	(	(	PUNCT
iiclr-27366	320	24	“	"	PUNCT
iiclr-27366	320	25	un	un	PROPN
iiclr-27366	320	26	tax	tax	PROPN
iiclr-27366	320	27	committee	committee	PROPN
iiclr-27366	320	28	”	"	PUNCT
iiclr-27366	320	29	)	)	PUNCT
iiclr-27366	320	30	meeting	meeting	NOUN
iiclr-27366	320	31	since	since	SCONJ
iiclr-27366	320	32	the	the	DET
iiclr-27366	320	33	first	first	ADJ
iiclr-27366	320	34	session	session	NOUN
iiclr-27366	320	35	held	hold	VERB
iiclr-27366	320	36	in	in	ADP
iiclr-27366	320	37	2005.58	2005.58	NUM
iiclr-27366	320	38	in	in	ADP
iiclr-27366	320	39	their	their	PRON
iiclr-27366	320	40	twenty	twenty	NUM
iiclr-27366	320	41	-	-	PUNCT
iiclr-27366	320	42	second	second	NOUN
iiclr-27366	320	43	session	session	NOUN
iiclr-27366	320	44	held	hold	VERB
iiclr-27366	320	45	in	in	ADP
iiclr-27366	320	46	2020	2020	NUM
iiclr-27366	320	47	,	,	PUNCT
iiclr-27366	320	48	the	the	DET
iiclr-27366	320	49	committee	committee	NOUN
iiclr-27366	320	50	has	have	AUX
iiclr-27366	320	51	completed	complete	VERB
iiclr-27366	320	52	and	and	CCONJ
iiclr-27366	320	53	published	publish	VERB
iiclr-27366	320	54	the	the	DET
iiclr-27366	320	55	handbook	handbook	NOUN
iiclr-27366	320	56	on	on	ADP
iiclr-27366	320	57	the	the	DET
iiclr-27366	320	58	avoidance	avoidance	NOUN
iiclr-27366	320	59	and	and	CCONJ
iiclr-27366	320	60	resolution	resolution	NOUN
iiclr-27366	320	61	of	of	ADP
iiclr-27366	320	62	tax	tax	NOUN
iiclr-27366	320	63	disputes	dispute	NOUN
iiclr-27366	320	64	to	to	PART
iiclr-27366	320	65	provide	provide	VERB
iiclr-27366	320	66	comprehensive	comprehensive	ADJ
iiclr-27366	320	67	guidance	guidance	NOUN
iiclr-27366	320	68	on	on	ADP
iiclr-27366	320	69	the	the	DET
iiclr-27366	320	70	pre	pre	NOUN
iiclr-27366	320	71	and	and	CCONJ
iiclr-27366	320	72	post	post	VERB
iiclr-27366	320	73	dispute	dispute	NOUN
iiclr-27366	320	74	resolution	resolution	NOUN
iiclr-27366	320	75	mechanisms	mechanism	NOUN
iiclr-27366	320	76	,	,	PUNCT
iiclr-27366	320	77	especially	especially	ADV
iiclr-27366	320	78	for	for	ADP
iiclr-27366	320	79	the	the	DET
iiclr-27366	320	80	benefit	benefit	NOUN
iiclr-27366	320	81	of	of	ADP
iiclr-27366	320	82	the	the	DET
iiclr-27366	320	83	developing	develop	VERB
iiclr-27366	320	84	countries.59	countries.59	NOUN
iiclr-27366	320	85	the	the	DET
iiclr-27366	320	86	oecd	oecd	PROPN
iiclr-27366	320	87	,	,	PUNCT
iiclr-27366	320	88	after	after	ADP
iiclr-27366	320	89	concluding	conclude	VERB
iiclr-27366	320	90	the	the	DET
iiclr-27366	320	91	first	first	ADJ
iiclr-27366	320	92	beps	bep	NOUN
iiclr-27366	320	93	project	project	NOUN
iiclr-27366	320	94	,	,	PUNCT
iiclr-27366	320	95	i.e.	i.e.	X
iiclr-27366	320	96	,	,	PUNCT
iiclr-27366	320	97	the	the	DET
iiclr-27366	320	98	beps	beps	NOUN
iiclr-27366	320	99	action	action	NOUN
iiclr-27366	320	100	plan	plan	NOUN
iiclr-27366	320	101	,	,	PUNCT
iiclr-27366	320	102	has	have	AUX
iiclr-27366	320	103	been	be	AUX
iiclr-27366	320	104	leading	lead	VERB
iiclr-27366	320	105	another	another	DET
iiclr-27366	320	106	global	global	ADJ
iiclr-27366	320	107	tax	tax	NOUN
iiclr-27366	320	108	project	project	NOUN
iiclr-27366	320	109	called	call	VERB
iiclr-27366	320	110	beps	bep	NOUN
iiclr-27366	320	111	2.0	2.0	NUM
iiclr-27366	320	112	,	,	PUNCT
iiclr-27366	320	113	which	which	PRON
iiclr-27366	320	114	aims	aim	VERB
iiclr-27366	320	115	to	to	PART
iiclr-27366	320	116	develop	develop	VERB
iiclr-27366	320	117	an	an	DET
iiclr-27366	320	118	appropriate	appropriate	ADJ
iiclr-27366	320	119	global	global	ADJ
iiclr-27366	320	120	tax	tax	NOUN
iiclr-27366	320	121	policy	policy	NOUN
iiclr-27366	320	122	for	for	ADP
iiclr-27366	320	123	the	the	DET
iiclr-27366	320	124	digital	digital	ADJ
iiclr-27366	320	125	economy	economy	NOUN
iiclr-27366	320	126	of	of	ADP
iiclr-27366	320	127	the	the	DET
iiclr-27366	320	128	twentyfirst	twentyfirst	ADJ
iiclr-27366	320	129	century	century	NOUN
iiclr-27366	320	130	.	.	PUNCT
iiclr-27366	321	1	broadly	broadly	ADV
iiclr-27366	321	2	,	,	PUNCT
iiclr-27366	321	3	the	the	DET
iiclr-27366	321	4	digital	digital	ADJ
iiclr-27366	321	5	economy	economy	NOUN
iiclr-27366	321	6	concerns	concern	VERB
iiclr-27366	321	7	digital	digital	ADJ
iiclr-27366	321	8	goods	good	NOUN
iiclr-27366	321	9	and	and	CCONJ
iiclr-27366	321	10	services	service	NOUN
iiclr-27366	321	11	that	that	PRON
iiclr-27366	321	12	are	be	AUX
iiclr-27366	321	13	“	"	PUNCT
iiclr-27366	321	14	less	less	ADV
iiclr-27366	321	15	tangible	tangible	ADJ
iiclr-27366	321	16	than	than	ADP
iiclr-27366	321	17	traditional	traditional	ADJ
iiclr-27366	321	18	goods	good	NOUN
iiclr-27366	321	19	,	,	PUNCT
iiclr-27366	321	20	but	but	CCONJ
iiclr-27366	321	21	more	more	ADV
iiclr-27366	321	22	tangible	tangible	ADJ
iiclr-27366	321	23	than	than	ADP
iiclr-27366	321	24	traditional	traditional	ADJ
iiclr-27366	321	25	services	service	NOUN
iiclr-27366	321	26	”	"	PUNCT
iiclr-27366	321	27	according	accord	VERB
iiclr-27366	321	28	to	to	ADP
iiclr-27366	321	29	professor	professor	NOUN
iiclr-27366	321	30	wentong	wentong	NOUN
iiclr-27366	321	31	zheng.60	zheng.60	PROPN
iiclr-27366	321	32	specifically	specifically	ADV
iiclr-27366	321	33	,	,	PUNCT
iiclr-27366	321	34	the	the	DET
iiclr-27366	321	35	beps	bep	NOUN
iiclr-27366	321	36	2.0	2.0	NUM
iiclr-27366	321	37	proposes	propose	VERB
iiclr-27366	321	38	the	the	DET
iiclr-27366	321	39	“	"	PUNCT
iiclr-27366	321	40	two	two	NUM
iiclr-27366	321	41	-	-	PUNCT
iiclr-27366	321	42	pillar	pillar	NOUN
iiclr-27366	321	43	solution	solution	NOUN
iiclr-27366	321	44	”	"	PUNCT
iiclr-27366	321	45	to	to	PART
iiclr-27366	321	46	address	address	VERB
iiclr-27366	321	47	the	the	DET
iiclr-27366	321	48	tax	tax	NOUN
iiclr-27366	321	49	challenges	challenge	NOUN
iiclr-27366	321	50	arising	arise	VERB
iiclr-27366	321	51	from	from	ADP
iiclr-27366	321	52	the	the	DET
iiclr-27366	321	53	digitalization	digitalization	NOUN
iiclr-27366	321	54	of	of	ADP
iiclr-27366	321	55	the	the	DET
iiclr-27366	321	56	economy	economy	NOUN
iiclr-27366	321	57	which	which	PRON
iiclr-27366	321	58	suggests	suggest	VERB
iiclr-27366	321	59	(	(	PUNCT
iiclr-27366	321	60	i	i	NOUN
iiclr-27366	321	61	)	)	PUNCT
iiclr-27366	321	62	re	re	NOUN
iiclr-27366	321	63	-	-	NOUN
iiclr-27366	321	64	allocation	allocation	NOUN
iiclr-27366	321	65	profit	profit	NOUN
iiclr-27366	321	66	of	of	ADP
iiclr-27366	321	67	the	the	DET
iiclr-27366	321	68	largest	large	ADJ
iiclr-27366	321	69	and	and	CCONJ
iiclr-27366	321	70	most	most	ADV
iiclr-27366	321	71	profitable	profitable	ADJ
iiclr-27366	321	72	multinational	multinational	ADJ
iiclr-27366	321	73	enterprises	enterprise	NOUN
iiclr-27366	321	74	(	(	PUNCT
iiclr-27366	321	75	“	"	PUNCT
iiclr-27366	321	76	mnes	mne	NOUN
iiclr-27366	321	77	”	"	PUNCT
iiclr-27366	321	78	)	)	PUNCT
iiclr-27366	321	79	to	to	ADP
iiclr-27366	321	80	other	other	ADJ
iiclr-27366	321	81	countries	country	NOUN
iiclr-27366	321	82	i.e.	i.e.	ADV
iiclr-27366	321	83	,	,	PUNCT
iiclr-27366	321	84	the	the	DET
iiclr-27366	321	85	pillar	pillar	NOUN
iiclr-27366	321	86	one	one	NUM
iiclr-27366	321	87	and	and	CCONJ
iiclr-27366	321	88	(	(	PUNCT
iiclr-27366	321	89	ii	ii	NOUN
iiclr-27366	321	90	)	)	PUNCT
iiclr-27366	321	91	subjecting	subject	VERB
iiclr-27366	321	92	mnes	mne	NOUN
iiclr-27366	321	93	with	with	ADP
iiclr-27366	321	94	annual	annual	ADJ
iiclr-27366	321	95	revenue	revenue	NOUN
iiclr-27366	321	96	over	over	ADP
iiclr-27366	321	97	750	750	NUM
iiclr-27366	321	98	million	million	NUM
iiclr-27366	321	99	euros	euro	NOUN
iiclr-27366	321	100	to	to	ADP
iiclr-27366	321	101	a	a	DET
iiclr-27366	321	102	fifteen	fifteen	NUM
iiclr-27366	321	103	percent	percent	NOUN
iiclr-27366	321	104	minimum	minimum	NOUN
iiclr-27366	321	105	tax	tax	NOUN
iiclr-27366	321	106	i.e.	i.e.	X
iiclr-27366	321	107	,	,	PUNCT
iiclr-27366	321	108	the	the	DET
iiclr-27366	321	109	pillar	pillar	NOUN
iiclr-27366	321	110	two.61	two.61	NOUN
iiclr-27366	321	111	in	in	ADP
iiclr-27366	321	112	october	october	PROPN
iiclr-27366	321	113	2021	2021	NUM
iiclr-27366	321	114	,	,	PUNCT
iiclr-27366	321	115	more	more	ADJ
iiclr-27366	321	116	than	than	ADP
iiclr-27366	321	117	130	130	NUM
iiclr-27366	321	118	member	member	NOUN
iiclr-27366	321	119	countries	country	NOUN
iiclr-27366	321	120	of	of	ADP
iiclr-27366	321	121	the	the	DET
iiclr-27366	321	122	oecd	oecd	PROPN
iiclr-27366	321	123	/	/	SYM
iiclr-27366	321	124	g20	g20	NOUN
iiclr-27366	321	125	inclusive	inclusive	ADJ
iiclr-27366	321	126	framework	framework	NOUN
iiclr-27366	321	127	on	on	ADP
iiclr-27366	321	128	beps	bep	NOUN
iiclr-27366	321	129	,	,	PUNCT
iiclr-27366	321	130	representing	represent	VERB
iiclr-27366	321	131	more	more	ADJ
iiclr-27366	321	132	than	than	ADP
iiclr-27366	321	133	ninety	ninety	NUM
iiclr-27366	321	134	percent	percent	NOUN
iiclr-27366	321	135	of	of	ADP
iiclr-27366	321	136	the	the	DET
iiclr-27366	321	137	global	global	PROPN
iiclr-27366	321	138	gdp	gdp	PROPN
iiclr-27366	321	139	,	,	PUNCT
iiclr-27366	321	140	agreed	agree	VERB
iiclr-27366	321	141	to	to	ADP
iiclr-27366	321	142	the	the	DET
iiclr-27366	321	143	two	two	NUM
iiclr-27366	321	144	pillar	pillar	NOUN
iiclr-27366	321	145	solution.62	solution.62	NOUN
iiclr-27366	321	146	as	as	SCONJ
iiclr-27366	321	147	noted	note	VERB
iiclr-27366	321	148	above	above	ADV
iiclr-27366	321	149	,	,	PUNCT
iiclr-27366	321	150	it	it	PRON
iiclr-27366	321	151	is	be	AUX
iiclr-27366	321	152	a	a	DET
iiclr-27366	321	153	significant	significant	ADJ
iiclr-27366	321	154	global	global	ADJ
iiclr-27366	321	155	tax	tax	NOUN
iiclr-27366	321	156	project	project	NOUN
iiclr-27366	321	157	,	,	PUNCT
iiclr-27366	321	158	as	as	SCONJ
iiclr-27366	321	159	it	it	PRON
iiclr-27366	321	160	aims	aim	VERB
iiclr-27366	321	161	to	to	PART
iiclr-27366	321	162	modify	modify	VERB
iiclr-27366	321	163	the	the	DET
iiclr-27366	321	164	tax	tax	NOUN
iiclr-27366	321	165	rules	rule	NOUN
iiclr-27366	321	166	globally	globally	ADV
iiclr-27366	321	167	to	to	PART
iiclr-27366	321	168	have	have	VERB
iiclr-27366	321	169	a	a	DET
iiclr-27366	321	170	suitable	suitable	ADJ
iiclr-27366	321	171	tax	tax	NOUN
iiclr-27366	321	172	policy	policy	NOUN
iiclr-27366	321	173	for	for	ADP
iiclr-27366	321	174	the	the	DET
iiclr-27366	321	175	twenty	twenty	NUM
iiclr-27366	321	176	-	-	PUNCT
iiclr-27366	321	177	first	first	ADJ
iiclr-27366	321	178	century	century	NOUN
iiclr-27366	321	179	’s	’s	PART
iiclr-27366	321	180	digital	digital	ADJ
iiclr-27366	321	181	economy	economy	NOUN
iiclr-27366	321	182	.	.	PUNCT
iiclr-27366	322	1	from	from	ADP
iiclr-27366	322	2	a	a	DET
iiclr-27366	322	3	dispute	dispute	NOUN
iiclr-27366	322	4	resolution	resolution	NOUN
iiclr-27366	322	5	perspective	perspective	NOUN
iiclr-27366	322	6	,	,	PUNCT
iiclr-27366	322	7	there	there	PRON
iiclr-27366	322	8	is	be	VERB
iiclr-27366	322	9	a	a	DET
iiclr-27366	322	10	meaningful	meaningful	ADJ
iiclr-27366	322	11	development	development	NOUN
iiclr-27366	322	12	as	as	ADV
iiclr-27366	322	13	well	well	ADV
iiclr-27366	322	14	,	,	PUNCT
iiclr-27366	322	15	because	because	SCONJ
iiclr-27366	322	16	tax	tax	NOUN
iiclr-27366	322	17	certainty	certainty	NOUN
iiclr-27366	322	18	is	be	AUX
iiclr-27366	322	19	one	one	NUM
iiclr-27366	322	20	of	of	ADP
iiclr-27366	322	21	the	the	DET
iiclr-27366	322	22	key	key	ADJ
iiclr-27366	322	23	items	item	NOUN
iiclr-27366	322	24	in	in	ADP
iiclr-27366	322	25	the	the	DET
iiclr-27366	322	26	two	two	NUM
iiclr-27366	322	27	-	-	PUNCT
iiclr-27366	322	28	pillar	pillar	NOUN
iiclr-27366	322	29	solution	solution	NOUN
iiclr-27366	322	30	.	.	PUNCT
iiclr-27366	323	1	under	under	ADP
iiclr-27366	323	2	the	the	DET
iiclr-27366	323	3	two	two	NUM
iiclr-27366	323	4	-	-	PUNCT
iiclr-27366	323	5	pillar	pillar	NOUN
iiclr-27366	323	6	solution	solution	NOUN
iiclr-27366	323	7	,	,	PUNCT
iiclr-27366	323	8	all	all	DET
iiclr-27366	323	9	participating	participate	VERB
iiclr-27366	323	10	countries	country	NOUN
iiclr-27366	323	11	are	be	AUX
iiclr-27366	323	12	required	require	VERB
iiclr-27366	323	13	to	to	PART
iiclr-27366	323	14	implement	implement	VERB
iiclr-27366	323	15	the	the	DET
iiclr-27366	323	16	four	four	NUM
iiclr-27366	323	17	minimum	minimum	NOUN
iiclr-27366	323	18	standards	standard	NOUN
iiclr-27366	323	19	of	of	ADP
iiclr-27366	323	20	the	the	DET
iiclr-27366	323	21	first	first	ADJ
iiclr-27366	323	22	beps	bep	NOUN
iiclr-27366	323	23	project	project	NOUN
iiclr-27366	323	24	,	,	PUNCT
iiclr-27366	323	25	which	which	PRON
iiclr-27366	323	26	include	include	VERB
iiclr-27366	323	27	the	the	DET
iiclr-27366	323	28	beps	beps	ADJ
iiclr-27366	323	29	action	action	NOUN
iiclr-27366	323	30	items	item	NOUN
iiclr-27366	323	31	5	5	NUM
iiclr-27366	323	32	(	(	PUNCT
iiclr-27366	323	33	countering	counter	VERB
iiclr-27366	323	34	harmful	harmful	ADJ
iiclr-27366	323	35	tax	tax	NOUN
iiclr-27366	323	36	practices	practice	NOUN
iiclr-27366	323	37	)	)	PUNCT
iiclr-27366	323	38	,	,	PUNCT
iiclr-27366	323	39	6	6	NUM
iiclr-27366	323	40	(	(	PUNCT
iiclr-27366	323	41	preventing	prevent	VERB
iiclr-27366	323	42	the	the	DET
iiclr-27366	323	43	granting	granting	NOUN
iiclr-27366	323	44	of	of	ADP
iiclr-27366	323	45	treaty	treaty	NOUN
iiclr-27366	323	46	benefits	benefit	NOUN
iiclr-27366	323	47	in	in	ADP
iiclr-27366	323	48	inappropriate	inappropriate	ADJ
iiclr-27366	323	49	circumstances	circumstance	NOUN
iiclr-27366	323	50	)	)	PUNCT
iiclr-27366	323	51	,	,	PUNCT
iiclr-27366	323	52	13	13	NUM
iiclr-27366	323	53	(	(	PUNCT
iiclr-27366	323	54	transfer	transfer	NOUN
iiclr-27366	323	55	pricing	pricing	NOUN
iiclr-27366	323	56	documentation	documentation	NOUN
iiclr-27366	323	57	and	and	CCONJ
iiclr-27366	323	58	country	country	NOUN
iiclr-27366	323	59	-	-	PUNCT
iiclr-27366	323	60	by	by	ADP
iiclr-27366	323	61	-	-	PUNCT
iiclr-27366	323	62	country	country	NOUN
iiclr-27366	323	63	reporting	reporting	NOUN
iiclr-27366	323	64	)	)	PUNCT
iiclr-27366	323	65	,	,	PUNCT
iiclr-27366	323	66	and	and	CCONJ
iiclr-27366	323	67	14	14	NUM
iiclr-27366	323	68	(	(	PUNCT
iiclr-27366	323	69	dispute	dispute	NOUN
iiclr-27366	323	70	resolution	resolution	NOUN
iiclr-27366	323	71	mechanisms	mechanism	NOUN
iiclr-27366	323	72	)	)	PUNCT
iiclr-27366	323	73	.	.	PUNCT
iiclr-27366	324	1	specifically	specifically	ADV
iiclr-27366	324	2	,	,	PUNCT
iiclr-27366	324	3	pillar	pillar	NOUN
iiclr-27366	324	4	one	one	NOUN
iiclr-27366	324	5	requires	require	VERB
iiclr-27366	324	6	all	all	DET
iiclr-27366	324	7	participating	participate	VERB
iiclr-27366	324	8	countries	country	NOUN
iiclr-27366	324	9	to	to	PART
iiclr-27366	324	10	have	have	VERB
iiclr-27366	324	11	a	a	DET
iiclr-27366	324	12	“	"	PUNCT
iiclr-27366	324	13	mandatory	mandatory	ADJ
iiclr-27366	324	14	58	58	NUM
iiclr-27366	324	15	.	.	PUNCT
iiclr-27366	325	1	see	see	VERB
iiclr-27366	325	2	comm	comm	NOUN
iiclr-27366	325	3	.	.	PUNCT
iiclr-27366	326	1	of	of	ADP
iiclr-27366	326	2	experts	expert	NOUN
iiclr-27366	326	3	on	on	ADP
iiclr-27366	326	4	int’l	int’l	NUM
iiclr-27366	326	5	.	.	PUNCT
iiclr-27366	326	6	coop	coop	NOUN
iiclr-27366	326	7	.	.	PUNCT
iiclr-27366	327	1	in	in	ADP
iiclr-27366	327	2	tax	tax	NOUN
iiclr-27366	327	3	matters	matter	NOUN
iiclr-27366	327	4	,	,	PUNCT
iiclr-27366	327	5	rep	rep	PROPN
iiclr-27366	327	6	.	.	PROPN
iiclr-27366	327	7	on	on	ADP
iiclr-27366	327	8	the	the	DET
iiclr-27366	327	9	twenty	twenty	NUM
iiclr-27366	327	10	-	-	PUNCT
iiclr-27366	327	11	third	third	NOUN
iiclr-27366	327	12	session	session	NOUN
iiclr-27366	327	13	.	.	PUNCT
iiclr-27366	327	14	,	,	PUNCT
iiclr-27366	327	15	u.n	u.n	PROPN
iiclr-27366	327	16	.	.	PROPN
iiclr-27366	327	17	doc	doc	PROPN
iiclr-27366	327	18	.	.	PUNCT
iiclr-27366	328	1	e/2022/45	e/2022/45	PROPN
iiclr-27366	328	2	-	-	PUNCT
iiclr-27366	328	3	e	e	NOUN
iiclr-27366	328	4	/	/	SYM
iiclr-27366	328	5	c.18/2021/4	c.18/2021/4	NOUN
iiclr-27366	328	6	(	(	PUNCT
iiclr-27366	328	7	oct	oct	PROPN
iiclr-27366	328	8	.	.	PROPN
iiclr-27366	328	9	19	19	NUM
iiclr-27366	328	10	-	-	SYM
iiclr-27366	328	11	28	28	NUM
iiclr-27366	328	12	,	,	PUNCT
iiclr-27366	328	13	2021	2021	NUM
iiclr-27366	328	14	)	)	PUNCT
iiclr-27366	328	15	,	,	PUNCT
iiclr-27366	328	16	https://www.un.org/development/desa/	https://www.un.org/development/desa/	NOUN
iiclr-27366	328	17	financing	financing	NOUN
iiclr-27366	328	18	/	/	SYM
iiclr-27366	328	19	sites	site	NOUN
iiclr-27366	328	20	/	/	SYM
iiclr-27366	328	21	www.un.org.development.desa.financing	www.un.org.development.desa.financing	NOUN
iiclr-27366	328	22	/	/	SYM
iiclr-27366	328	23	files/2022	files/2022	NOUN
iiclr-27366	328	24	-	-	PUNCT
iiclr-27366	328	25	02	02	NUM
iiclr-27366	328	26	/	/	SYM
iiclr-27366	328	27	n2140002e.pdf	n2140002e.pdf	PROPN
iiclr-27366	328	28	[	[	X
iiclr-27366	328	29	https://perma.cc/cqx7-fxuw	https://perma.cc/cqx7-fxuw	PROPN
iiclr-27366	328	30	]	]	PUNCT
iiclr-27366	328	31	.	.	PUNCT
iiclr-27366	329	1	59	59	NUM
iiclr-27366	329	2	.	.	PUNCT
iiclr-27366	330	1	u.n	u.n	PROPN
iiclr-27366	330	2	.	.	PROPN
iiclr-27366	330	3	dep’t	dep’t	PROPN
iiclr-27366	330	4	of	of	ADP
iiclr-27366	330	5	econ	econ	PROPN
iiclr-27366	330	6	.	.	PUNCT
iiclr-27366	330	7	&	&	CCONJ
iiclr-27366	330	8	soc	soc	PROPN
iiclr-27366	330	9	.	.	PUNCT
iiclr-27366	331	1	affairs	affair	NOUN
iiclr-27366	331	2	,	,	PUNCT
iiclr-27366	331	3	handbook	handbook	NOUN
iiclr-27366	331	4	on	on	ADP
iiclr-27366	331	5	the	the	DET
iiclr-27366	331	6	avoidance	avoidance	NOUN
iiclr-27366	331	7	and	and	CCONJ
iiclr-27366	331	8	resolution	resolution	NOUN
iiclr-27366	331	9	of	of	ADP
iiclr-27366	331	10	tax	tax	NOUN
iiclr-27366	331	11	disputes	dispute	NOUN
iiclr-27366	331	12	,	,	PUNCT
iiclr-27366	331	13	at	at	ADP
iiclr-27366	331	14	3	3	NUM
iiclr-27366	331	15	,	,	PUNCT
iiclr-27366	331	16	u.n	u.n	PROPN
iiclr-27366	331	17	.	.	PROPN
iiclr-27366	331	18	sales	sale	NOUN
iiclr-27366	331	19	no	no	PROPN
iiclr-27366	331	20	.	.	PUNCT
iiclr-27366	332	1	e.21.xvi.5	e.21.xvi.5	NOUN
iiclr-27366	332	2	(	(	PUNCT
iiclr-27366	332	3	2021	2021	NUM
iiclr-27366	332	4	)	)	PUNCT
iiclr-27366	332	5	.	.	PUNCT
iiclr-27366	333	1	60	60	NUM
iiclr-27366	333	2	.	.	PUNCT
iiclr-27366	334	1	wentong	wentong	PROPN
iiclr-27366	334	2	zheng	zheng	PROPN
iiclr-27366	334	3	,	,	PUNCT
iiclr-27366	334	4	the	the	DET
iiclr-27366	334	5	digital	digital	ADJ
iiclr-27366	334	6	challenge	challenge	NOUN
iiclr-27366	334	7	to	to	ADP
iiclr-27366	334	8	international	international	ADJ
iiclr-27366	334	9	trade	trade	NOUN
iiclr-27366	334	10	law	law	NOUN
iiclr-27366	334	11	,	,	PUNCT
iiclr-27366	334	12	52	52	NUM
iiclr-27366	334	13	n.y.u	n.y.u	NOUN
iiclr-27366	334	14	.	.	PUNCT
iiclr-27366	335	1	j.	j.	PROPN
iiclr-27366	335	2	int’l	int’l	PROPN
iiclr-27366	335	3	l.	l.	PROPN
iiclr-27366	335	4	&	&	CCONJ
iiclr-27366	335	5	pol	pol	PROPN
iiclr-27366	335	6	.	.	PUNCT
iiclr-27366	336	1	539	539	NUM
iiclr-27366	336	2	,	,	PUNCT
iiclr-27366	336	3	545	545	NUM
iiclr-27366	336	4	(	(	PUNCT
iiclr-27366	336	5	2020	2020	NUM
iiclr-27366	336	6	)	)	PUNCT
iiclr-27366	336	7	.	.	PUNCT
iiclr-27366	337	1	61	61	NUM
iiclr-27366	337	2	.	.	PUNCT
iiclr-27366	338	1	see	see	VERB
iiclr-27366	338	2	org	org	PROPN
iiclr-27366	338	3	.	.	PUNCT
iiclr-27366	339	1	for	for	ADP
iiclr-27366	339	2	econ	econ	PROPN
iiclr-27366	339	3	.	.	PUNCT
iiclr-27366	339	4	coop	coop	NOUN
iiclr-27366	339	5	.	.	PUNCT
iiclr-27366	340	1	and	and	CCONJ
iiclr-27366	340	2	dev	dev	PROPN
iiclr-27366	340	3	.	.	PUNCT
iiclr-27366	341	1	[	[	X
iiclr-27366	341	2	oecd	oecd	X
iiclr-27366	341	3	]	]	X
iiclr-27366	341	4	,	,	PUNCT
iiclr-27366	341	5	oecd	oecd	PROPN
iiclr-27366	341	6	secretary	secretary	NOUN
iiclr-27366	341	7	-	-	PUNCT
iiclr-27366	341	8	general	general	ADJ
iiclr-27366	341	9	tax	tax	NOUN
iiclr-27366	341	10	report	report	NOUN
iiclr-27366	341	11	to	to	ADP
iiclr-27366	341	12	g20	g20	NOUN
iiclr-27366	341	13	finance	finance	NOUN
iiclr-27366	341	14	ministers	minister	NOUN
iiclr-27366	341	15	and	and	CCONJ
iiclr-27366	341	16	central	central	ADJ
iiclr-27366	341	17	bank	bank	NOUN
iiclr-27366	341	18	governors	governor	NOUN
iiclr-27366	341	19	,	,	PUNCT
iiclr-27366	341	20	at	at	ADP
iiclr-27366	341	21	5	5	NUM
iiclr-27366	341	22	(	(	PUNCT
iiclr-27366	341	23	oct	oct	PROPN
iiclr-27366	341	24	.	.	NOUN
iiclr-27366	341	25	2021	2021	NUM
iiclr-27366	341	26	)	)	PUNCT
iiclr-27366	341	27	https://www.oecd.org/	https://www.oecd.org/	NOUN
iiclr-27366	341	28	g20	g20	NOUN
iiclr-27366	341	29	/	/	SYM
iiclr-27366	341	30	topics	topic	NOUN
iiclr-27366	341	31	/	/	SYM
iiclr-27366	341	32	international	international	ADJ
iiclr-27366	341	33	-	-	PUNCT
iiclr-27366	341	34	taxation	taxation	NOUN
iiclr-27366	341	35	/	/	SYM
iiclr-27366	341	36	oecd	oecd	PROPN
iiclr-27366	341	37	-	-	PUNCT
iiclr-27366	341	38	secretary	secretary	NOUN
iiclr-27366	341	39	-	-	PUNCT
iiclr-27366	341	40	general	general	ADJ
iiclr-27366	341	41	-	-	PUNCT
iiclr-27366	341	42	tax	tax	NOUN
iiclr-27366	341	43	-	-	PUNCT
iiclr-27366	341	44	report	report	NOUN
iiclr-27366	341	45	-	-	PUNCT
iiclr-27366	341	46	g20	g20	NOUN
iiclr-27366	341	47	-	-	PUNCT
iiclr-27366	341	48	finance	finance	NOUN
iiclr-27366	341	49	-	-	PUNCT
iiclr-27366	341	50	ministersindonesia	ministersindonesia	NOUN
iiclr-27366	341	51	-	-	PUNCT
iiclr-27366	341	52	october-2022.pdf	october-2022.pdf	NOUN
iiclr-27366	342	1	[	[	X
iiclr-27366	342	2	https://perma.cc/5dls-3k96	https://perma.cc/5dls-3k96	X
iiclr-27366	342	3	]	]	PUNCT
iiclr-27366	342	4	.	.	PUNCT
iiclr-27366	343	1	62	62	NUM
iiclr-27366	343	2	.	.	PUNCT
iiclr-27366	344	1	i	i	PRON
iiclr-27366	344	2	d.	d.	PROPN
iiclr-27366	344	3	at	at	ADP
iiclr-27366	344	4	4	4	NUM
iiclr-27366	344	5	.	.	NOUN
iiclr-27366	344	6	2023	2023	NUM
iiclr-27366	344	7	]	]	PUNCT
iiclr-27366	344	8	justice	justice	NOUN
iiclr-27366	344	9	,	,	PUNCT
iiclr-27366	344	10	third	third	ADJ
iiclr-27366	344	11	-	-	PUNCT
iiclr-27366	344	12	party	party	NOUN
iiclr-27366	344	13	funding	funding	NOUN
iiclr-27366	344	14	,	,	PUNCT
iiclr-27366	344	15	and	and	CCONJ
iiclr-27366	344	16	tax	tax	NOUN
iiclr-27366	344	17	treaty	treaty	NOUN
iiclr-27366	344	18	arbitration	arbitration	NOUN
iiclr-27366	344	19	55	55	NUM
iiclr-27366	344	20	and	and	CCONJ
iiclr-27366	344	21	binding	bind	VERB
iiclr-27366	344	22	dispute	dispute	NOUN
iiclr-27366	344	23	resolution	resolution	NOUN
iiclr-27366	344	24	process	process	NOUN
iiclr-27366	344	25	”	"	PUNCT
iiclr-27366	344	26	which	which	PRON
iiclr-27366	344	27	includes	include	VERB
iiclr-27366	344	28	arbitration.63	arbitration.63	NOUN
iiclr-27366	344	29	only	only	ADV
iiclr-27366	344	30	a	a	DET
iiclr-27366	344	31	few	few	ADJ
iiclr-27366	344	32	developing	develop	VERB
iiclr-27366	344	33	countries	country	NOUN
iiclr-27366	344	34	are	be	AUX
iiclr-27366	344	35	permitted	permit	VERB
iiclr-27366	344	36	to	to	PART
iiclr-27366	344	37	use	use	VERB
iiclr-27366	344	38	an	an	DET
iiclr-27366	344	39	“	"	PUNCT
iiclr-27366	344	40	elective	elective	ADJ
iiclr-27366	344	41	process	process	NOUN
iiclr-27366	344	42	”	"	PUNCT
iiclr-27366	344	43	which	which	PRON
iiclr-27366	344	44	makes	make	VERB
iiclr-27366	344	45	the	the	DET
iiclr-27366	344	46	dispute	dispute	NOUN
iiclr-27366	344	47	resolution	resolution	NOUN
iiclr-27366	344	48	process	process	NOUN
iiclr-27366	344	49	optional.64	optional.64	NOUN
iiclr-27366	344	50	iii	iii	X
iiclr-27366	344	51	.	.	PUNCT
iiclr-27366	345	1	international	international	ADJ
iiclr-27366	345	2	arbitration	arbitration	NOUN
iiclr-27366	345	3	and	and	CCONJ
iiclr-27366	345	4	tpf	tpf	NOUN
iiclr-27366	345	5	before	before	ADP
iiclr-27366	345	6	moving	move	VERB
iiclr-27366	345	7	on	on	ADP
iiclr-27366	345	8	to	to	PART
iiclr-27366	345	9	discuss	discuss	VERB
iiclr-27366	345	10	tpf	tpf	PROPN
iiclr-27366	345	11	in	in	ADP
iiclr-27366	345	12	detail	detail	NOUN
iiclr-27366	345	13	,	,	PUNCT
iiclr-27366	345	14	it	it	PRON
iiclr-27366	345	15	would	would	AUX
iiclr-27366	345	16	be	be	AUX
iiclr-27366	345	17	helpful	helpful	ADJ
iiclr-27366	345	18	to	to	PART
iiclr-27366	345	19	explore	explore	VERB
iiclr-27366	345	20	and	and	CCONJ
iiclr-27366	345	21	understand	understand	VERB
iiclr-27366	345	22	why	why	SCONJ
iiclr-27366	345	23	arbitration	arbitration	NOUN
iiclr-27366	345	24	has	have	AUX
iiclr-27366	345	25	been	be	AUX
iiclr-27366	345	26	suggested	suggest	VERB
iiclr-27366	345	27	or	or	CCONJ
iiclr-27366	345	28	adopted	adopt	VERB
iiclr-27366	345	29	as	as	ADP
iiclr-27366	345	30	a	a	DET
iiclr-27366	345	31	final	final	ADJ
iiclr-27366	345	32	dispute	dispute	NOUN
iiclr-27366	345	33	resolution	resolution	NOUN
iiclr-27366	345	34	tool	tool	NOUN
iiclr-27366	345	35	in	in	ADP
iiclr-27366	345	36	the	the	DET
iiclr-27366	345	37	model	model	NOUN
iiclr-27366	345	38	tax	tax	NOUN
iiclr-27366	345	39	conventions	convention	NOUN
iiclr-27366	345	40	and	and	CCONJ
iiclr-27366	345	41	other	other	ADJ
iiclr-27366	345	42	non	non	ADJ
iiclr-27366	345	43	-	-	ADJ
iiclr-27366	345	44	tax	tax	ADJ
iiclr-27366	345	45	treaties	treaty	NOUN
iiclr-27366	345	46	such	such	ADJ
iiclr-27366	345	47	as	as	ADP
iiclr-27366	345	48	the	the	DET
iiclr-27366	345	49	world	world	NOUN
iiclr-27366	345	50	trade	trade	PROPN
iiclr-27366	345	51	organization	organization	PROPN
iiclr-27366	345	52	’s	’s	PART
iiclr-27366	345	53	dispute	dispute	NOUN
iiclr-27366	345	54	settlement	settlement	NOUN
iiclr-27366	345	55	and	and	CCONJ
iiclr-27366	345	56	bilateral	bilateral	ADJ
iiclr-27366	345	57	investment	investment	NOUN
iiclr-27366	345	58	treaties	treaty	NOUN
iiclr-27366	345	59	(	(	PUNCT
iiclr-27366	345	60	“	"	PUNCT
iiclr-27366	345	61	bits	bit	NOUN
iiclr-27366	345	62	”	"	PUNCT
iiclr-27366	345	63	)	)	PUNCT
iiclr-27366	345	64	and	and	CCONJ
iiclr-27366	345	65	has	have	AUX
iiclr-27366	345	66	been	be	AUX
iiclr-27366	345	67	a	a	DET
iiclr-27366	345	68	standard	standard	ADJ
iiclr-27366	345	69	dispute	dispute	NOUN
iiclr-27366	345	70	resolution	resolution	NOUN
iiclr-27366	345	71	tool	tool	NOUN
iiclr-27366	345	72	in	in	ADP
iiclr-27366	345	73	cross	cross	ADJ
iiclr-27366	345	74	-	-	ADJ
iiclr-27366	345	75	border	border	ADJ
iiclr-27366	345	76	commercial	commercial	ADJ
iiclr-27366	345	77	disputes	dispute	NOUN
iiclr-27366	345	78	as	as	ADV
iiclr-27366	345	79	well	well	ADV
iiclr-27366	345	80	.	.	PUNCT
iiclr-27366	346	1	the	the	DET
iiclr-27366	346	2	modern	modern	ADJ
iiclr-27366	346	3	form	form	NOUN
iiclr-27366	346	4	of	of	ADP
iiclr-27366	346	5	arbitration	arbitration	NOUN
iiclr-27366	346	6	was	be	AUX
iiclr-27366	346	7	shaped	shape	VERB
iiclr-27366	346	8	in	in	ADP
iiclr-27366	346	9	1871	1871	NUM
iiclr-27366	346	10	in	in	ADP
iiclr-27366	346	11	the	the	DET
iiclr-27366	346	12	famous	famous	ADJ
iiclr-27366	346	13	the	the	DET
iiclr-27366	346	14	alabama	alabama	PROPN
iiclr-27366	346	15	claims	claim	VERB
iiclr-27366	346	16	case.65	case.65	PROPN
iiclr-27366	346	17	in	in	ADP
iiclr-27366	346	18	alabama	alabama	PROPN
iiclr-27366	346	19	,	,	PUNCT
iiclr-27366	346	20	a	a	DET
iiclr-27366	346	21	dispute	dispute	NOUN
iiclr-27366	346	22	arose	arise	VERB
iiclr-27366	346	23	between	between	ADP
iiclr-27366	346	24	the	the	DET
iiclr-27366	346	25	united	united	PROPN
iiclr-27366	346	26	states	states	PROPN
iiclr-27366	346	27	(	(	PUNCT
iiclr-27366	346	28	“	"	PUNCT
iiclr-27366	346	29	u.s	u.s	PROPN
iiclr-27366	346	30	.	.	PROPN
iiclr-27366	346	31	”	"	PUNCT
iiclr-27366	346	32	)	)	PUNCT
iiclr-27366	346	33	and	and	CCONJ
iiclr-27366	346	34	the	the	DET
iiclr-27366	346	35	united	united	ADJ
iiclr-27366	346	36	kingdom	kingdom	PROPN
iiclr-27366	346	37	(	(	PUNCT
iiclr-27366	346	38	“	"	PUNCT
iiclr-27366	346	39	u.k	u.k	NOUN
iiclr-27366	346	40	.	.	PUNCT
iiclr-27366	346	41	”	"	PUNCT
iiclr-27366	346	42	)	)	PUNCT
iiclr-27366	346	43	on	on	ADP
iiclr-27366	346	44	the	the	DET
iiclr-27366	346	45	confederate	confederate	ADJ
iiclr-27366	346	46	cruiser	cruiser	NOUN
iiclr-27366	346	47	alabama	alabama	PROPN
iiclr-27366	346	48	which	which	PRON
iiclr-27366	346	49	was	be	AUX
iiclr-27366	346	50	built	build	VERB
iiclr-27366	346	51	in	in	ADP
iiclr-27366	346	52	the	the	DET
iiclr-27366	346	53	u.k	u.k	PROPN
iiclr-27366	346	54	.	.	PROPN
iiclr-27366	346	55	and	and	CCONJ
iiclr-27366	346	56	used	use	VERB
iiclr-27366	346	57	against	against	ADP
iiclr-27366	346	58	the	the	DET
iiclr-27366	346	59	union	union	NOUN
iiclr-27366	346	60	as	as	ADP
iiclr-27366	346	61	a	a	DET
iiclr-27366	346	62	commerce	commerce	NOUN
iiclr-27366	346	63	destroyer	destroyer	NOUN
iiclr-27366	346	64	.	.	PUNCT
iiclr-27366	347	1	the	the	DET
iiclr-27366	347	2	case	case	NOUN
iiclr-27366	347	3	was	be	AUX
iiclr-27366	347	4	later	later	ADV
iiclr-27366	347	5	resolved	resolve	VERB
iiclr-27366	347	6	by	by	ADP
iiclr-27366	347	7	five	five	NUM
iiclr-27366	347	8	members	member	NOUN
iiclr-27366	347	9	of	of	ADP
iiclr-27366	347	10	the	the	DET
iiclr-27366	347	11	high	high	ADJ
iiclr-27366	347	12	commission	commission	NOUN
iiclr-27366	347	13	,	,	PUNCT
iiclr-27366	347	14	namely	namely	ADV
iiclr-27366	347	15	the	the	DET
iiclr-27366	347	16	arbitrators	arbitrator	NOUN
iiclr-27366	347	17	,	,	PUNCT
iiclr-27366	347	18	nominated	nominate	VERB
iiclr-27366	347	19	by	by	ADP
iiclr-27366	347	20	the	the	DET
iiclr-27366	347	21	u.s	u.s	PROPN
iiclr-27366	347	22	.	.	PROPN
iiclr-27366	347	23	,	,	PUNCT
iiclr-27366	347	24	the	the	DET
iiclr-27366	347	25	u.k	u.k	PROPN
iiclr-27366	347	26	.	.	PROPN
iiclr-27366	347	27	,	,	PUNCT
iiclr-27366	347	28	italy	italy	PROPN
iiclr-27366	347	29	,	,	PUNCT
iiclr-27366	347	30	switzerland	switzerland	PROPN
iiclr-27366	347	31	,	,	PUNCT
iiclr-27366	347	32	and	and	CCONJ
iiclr-27366	347	33	brazil	brazil	PROPN
iiclr-27366	347	34	under	under	ADP
iiclr-27366	347	35	the	the	DET
iiclr-27366	347	36	treaty	treaty	NOUN
iiclr-27366	347	37	of	of	ADP
iiclr-27366	347	38	washington	washington	PROPN
iiclr-27366	347	39	.	.	PUNCT
iiclr-27366	348	1	the	the	DET
iiclr-27366	348	2	arbitrators	arbitrator	NOUN
iiclr-27366	348	3	awarded	award	VERB
iiclr-27366	348	4	15.5	15.5	NUM
iiclr-27366	348	5	million	million	NUM
iiclr-27366	348	6	u.s	u.s	PROPN
iiclr-27366	348	7	.	.	PROPN
iiclr-27366	348	8	dollars	dollar	NOUN
iiclr-27366	348	9	(	(	PUNCT
iiclr-27366	348	10	“	"	PUNCT
iiclr-27366	348	11	usd	usd	NOUN
iiclr-27366	348	12	”	"	PUNCT
iiclr-27366	348	13	)	)	PUNCT
iiclr-27366	348	14	in	in	ADP
iiclr-27366	348	15	gold	gold	NOUN
iiclr-27366	348	16	to	to	ADP
iiclr-27366	348	17	the	the	DET
iiclr-27366	348	18	u.s	u.s	PROPN
iiclr-27366	348	19	.	.	PROPN
iiclr-27366	348	20	,	,	PUNCT
iiclr-27366	348	21	which	which	PRON
iiclr-27366	348	22	is	be	AUX
iiclr-27366	348	23	approximately	approximately	ADV
iiclr-27366	348	24	usd	usd	NOUN
iiclr-27366	348	25	330	330	NUM
iiclr-27366	348	26	million	million	NUM
iiclr-27366	348	27	in	in	ADP
iiclr-27366	348	28	today	today	NOUN
iiclr-27366	348	29	’s	’s	PART
iiclr-27366	348	30	monetary	monetary	ADJ
iiclr-27366	348	31	value.66	value.66	NOUN
iiclr-27366	348	32	as	as	SCONJ
iiclr-27366	348	33	alabama	alabama	PROPN
iiclr-27366	348	34	furthered	further	VERB
iiclr-27366	348	35	the	the	DET
iiclr-27366	348	36	use	use	NOUN
iiclr-27366	348	37	of	of	ADP
iiclr-27366	348	38	arbitration	arbitration	NOUN
iiclr-27366	348	39	to	to	PART
iiclr-27366	348	40	peacefully	peacefully	ADV
iiclr-27366	348	41	resolve	resolve	VERB
iiclr-27366	348	42	cross	cross	ADJ
iiclr-27366	348	43	-	-	ADJ
iiclr-27366	348	44	border	border	ADJ
iiclr-27366	348	45	disputes	dispute	NOUN
iiclr-27366	348	46	by	by	ADP
iiclr-27366	348	47	people	people	NOUN
iiclr-27366	348	48	from	from	ADP
iiclr-27366	348	49	different	different	ADJ
iiclr-27366	348	50	backgrounds	background	NOUN
iiclr-27366	348	51	,	,	PUNCT
iiclr-27366	348	52	the	the	DET
iiclr-27366	348	53	case	case	NOUN
iiclr-27366	348	54	is	be	AUX
iiclr-27366	348	55	referred	refer	VERB
iiclr-27366	348	56	to	to	ADP
iiclr-27366	348	57	as	as	ADP
iiclr-27366	348	58	a	a	DET
iiclr-27366	348	59	“	"	PUNCT
iiclr-27366	348	60	landmark	landmark	NOUN
iiclr-27366	348	61	in	in	ADP
iiclr-27366	348	62	the	the	DET
iiclr-27366	348	63	evolution	evolution	NOUN
iiclr-27366	348	64	of	of	ADP
iiclr-27366	348	65	international	international	ADJ
iiclr-27366	348	66	peace	peace	NOUN
iiclr-27366	348	67	.	.	PUNCT
iiclr-27366	349	1	”67	”67	PROPN
iiclr-27366	349	2	as	as	SCONJ
iiclr-27366	349	3	explored	explore	VERB
iiclr-27366	349	4	,	,	PUNCT
iiclr-27366	349	5	one	one	NUM
iiclr-27366	349	6	of	of	ADP
iiclr-27366	349	7	the	the	DET
iiclr-27366	349	8	principal	principal	ADJ
iiclr-27366	349	9	reasons	reason	NOUN
iiclr-27366	349	10	that	that	PRON
iiclr-27366	349	11	make	make	VERB
iiclr-27366	349	12	arbitration	arbitration	NOUN
iiclr-27366	349	13	to	to	PART
iiclr-27366	349	14	be	be	AUX
iiclr-27366	349	15	utilized	utilize	VERB
iiclr-27366	349	16	and	and	CCONJ
iiclr-27366	349	17	adopted	adopt	VERB
iiclr-27366	349	18	to	to	PART
iiclr-27366	349	19	resolve	resolve	VERB
iiclr-27366	349	20	cross	cross	ADJ
iiclr-27366	349	21	-	-	ADJ
iiclr-27366	349	22	border	border	ADJ
iiclr-27366	349	23	disputes	dispute	NOUN
iiclr-27366	349	24	would	would	AUX
iiclr-27366	349	25	be	be	AUX
iiclr-27366	349	26	its	its	PRON
iiclr-27366	349	27	“	"	PUNCT
iiclr-27366	349	28	neutrality	neutrality	NOUN
iiclr-27366	349	29	,	,	PUNCT
iiclr-27366	349	30	”	"	PUNCT
iiclr-27366	349	31	which	which	PRON
iiclr-27366	349	32	distinguishes	distinguish	VERB
iiclr-27366	349	33	arbitration	arbitration	NOUN
iiclr-27366	349	34	from	from	ADP
iiclr-27366	349	35	domestic	domestic	ADJ
iiclr-27366	349	36	court	court	NOUN
iiclr-27366	349	37	proceedings	proceeding	NOUN
iiclr-27366	349	38	.	.	PUNCT
iiclr-27366	350	1	professor	professor	PROPN
iiclr-27366	350	2	william	william	PROPN
iiclr-27366	350	3	w.	w.	PROPN
iiclr-27366	350	4	park	park	PROPN
iiclr-27366	350	5	explained	explain	VERB
iiclr-27366	350	6	that	that	SCONJ
iiclr-27366	350	7	“	"	PUNCT
iiclr-27366	350	8	in	in	ADP
iiclr-27366	350	9	a	a	DET
iiclr-27366	350	10	world	world	NOUN
iiclr-27366	350	11	without	without	ADP
iiclr-27366	350	12	supranational	supranational	ADJ
iiclr-27366	350	13	courts	court	NOUN
iiclr-27366	350	14	of	of	ADP
iiclr-27366	350	15	mandatory	mandatory	ADJ
iiclr-27366	350	16	jurisdiction	jurisdiction	NOUN
iiclr-27366	350	17	,	,	PUNCT
iiclr-27366	350	18	arbitration	arbitration	NOUN
iiclr-27366	350	19	supplies	supply	VERB
iiclr-27366	350	20	a	a	DET
iiclr-27366	350	21	relatively	relatively	ADV
iiclr-27366	350	22	neutral	neutral	ADJ
iiclr-27366	350	23	and	and	CCONJ
iiclr-27366	350	24	independent	independent	ADJ
iiclr-27366	350	25	adjudicatory	adjudicatory	NOUN
iiclr-27366	350	26	process	process	NOUN
iiclr-27366	350	27	for	for	ADP
iiclr-27366	350	28	the	the	DET
iiclr-27366	350	29	vindication	vindication	NOUN
iiclr-27366	350	30	of	of	ADP
iiclr-27366	350	31	economic	economic	ADJ
iiclr-27366	350	32	rights	right	NOUN
iiclr-27366	350	33	.	.	PUNCT
iiclr-27366	351	1	”68	”68	PROPN
iiclr-27366	352	1	unlike	unlike	ADP
iiclr-27366	352	2	in	in	ADP
iiclr-27366	352	3	domestic	domestic	ADJ
iiclr-27366	352	4	court	court	NOUN
iiclr-27366	352	5	proceedings	proceeding	NOUN
iiclr-27366	352	6	,	,	PUNCT
iiclr-27366	352	7	parties	party	NOUN
iiclr-27366	352	8	to	to	ADP
iiclr-27366	352	9	the	the	DET
iiclr-27366	352	10	dispute	dispute	NOUN
iiclr-27366	352	11	in	in	ADP
iiclr-27366	352	12	the	the	DET
iiclr-27366	352	13	arbitration	arbitration	NOUN
iiclr-27366	352	14	proceedings	proceeding	NOUN
iiclr-27366	352	15	have	have	VERB
iiclr-27366	352	16	equal	equal	ADJ
iiclr-27366	352	17	rights	right	NOUN
iiclr-27366	352	18	,	,	PUNCT
iiclr-27366	352	19	for	for	ADP
iiclr-27366	352	20	example	example	NOUN
iiclr-27366	352	21	,	,	PUNCT
iiclr-27366	352	22	to	to	PART
iiclr-27366	352	23	select	select	VERB
iiclr-27366	352	24	arbitration	arbitration	NOUN
iiclr-27366	352	25	panels	panel	NOUN
iiclr-27366	352	26	,	,	PUNCT
iiclr-27366	352	27	the	the	DET
iiclr-27366	352	28	governing	govern	VERB
iiclr-27366	352	29	law	law	NOUN
iiclr-27366	352	30	,	,	PUNCT
iiclr-27366	352	31	and	and	CCONJ
iiclr-27366	352	32	the	the	DET
iiclr-27366	352	33	venue	venue	NOUN
iiclr-27366	352	34	in	in	ADP
iiclr-27366	352	35	arbitration	arbitration	NOUN
iiclr-27366	352	36	proceedings	proceeding	NOUN
iiclr-27366	352	37	.	.	PUNCT
iiclr-27366	353	1	however	however	ADV
iiclr-27366	353	2	,	,	PUNCT
iiclr-27366	353	3	as	as	SCONJ
iiclr-27366	353	4	arbitration	arbitration	NOUN
iiclr-27366	353	5	is	be	AUX
iiclr-27366	353	6	generally	generally	ADV
iiclr-27366	353	7	a	a	DET
iiclr-27366	353	8	costly	costly	ADJ
iiclr-27366	353	9	process	process	NOUN
iiclr-27366	353	10	for	for	ADP
iiclr-27366	353	11	all	all	DET
iiclr-27366	353	12	parties	party	NOUN
iiclr-27366	353	13	involved	involve	VERB
iiclr-27366	353	14	,	,	PUNCT
iiclr-27366	353	15	including	include	VERB
iiclr-27366	353	16	the	the	DET
iiclr-27366	353	17	state	state	NOUN
iiclr-27366	353	18	party	party	NOUN
iiclr-27366	353	19	in	in	ADP
iiclr-27366	353	20	investor	investor	NOUN
iiclr-27366	353	21	-	-	PUNCT
iiclr-27366	353	22	state	state	NOUN
iiclr-27366	353	23	arbitration	arbitration	NOUN
iiclr-27366	353	24	,	,	PUNCT
iiclr-27366	353	25	a	a	DET
iiclr-27366	353	26	disparity	disparity	NOUN
iiclr-27366	353	27	in	in	ADP
iiclr-27366	353	28	financial	financial	ADJ
iiclr-27366	353	29	resources	resource	NOUN
iiclr-27366	353	30	could	could	AUX
iiclr-27366	353	31	possibly	possibly	ADV
iiclr-27366	353	32	affect	affect	VERB
iiclr-27366	353	33	63	63	NUM
iiclr-27366	353	34	.	.	PUNCT
iiclr-27366	354	1	i	i	PRON
iiclr-27366	354	2	d.	d.	PROPN
iiclr-27366	354	3	64	64	NUM
iiclr-27366	354	4	.	.	PUNCT
iiclr-27366	355	1	i	i	PRON
iiclr-27366	355	2	d.	d.	PROPN
iiclr-27366	355	3	65	65	NUM
iiclr-27366	355	4	.	.	PUNCT
iiclr-27366	355	5	see	see	VERB
iiclr-27366	355	6	u.n	u.n	PROPN
iiclr-27366	355	7	.	.	PROPN
iiclr-27366	355	8	,	,	PUNCT
iiclr-27366	355	9	alabama	alabama	PROPN
iiclr-27366	355	10	claims	claim	VERB
iiclr-27366	355	11	of	of	ADP
iiclr-27366	355	12	the	the	DET
iiclr-27366	355	13	united	united	PROPN
iiclr-27366	355	14	states	states	PROPN
iiclr-27366	355	15	of	of	ADP
iiclr-27366	355	16	america	america	PROPN
iiclr-27366	355	17	against	against	ADP
iiclr-27366	355	18	great	great	ADJ
iiclr-27366	355	19	britain	britain	PROPN
iiclr-27366	355	20	,	,	PUNCT
iiclr-27366	355	21	in	in	ADP
iiclr-27366	355	22	29	29	NUM
iiclr-27366	355	23	reps	rep	NOUN
iiclr-27366	355	24	.	.	PROPN
iiclr-27366	355	25	of	of	ADP
iiclr-27366	355	26	int’l	int’l	NUM
iiclr-27366	355	27	arbitral	arbitral	ADJ
iiclr-27366	355	28	awards	award	NOUN
iiclr-27366	355	29	125	125	NUM
iiclr-27366	355	30	-	-	SYM
iiclr-27366	355	31	34	34	NUM
iiclr-27366	355	32	(	(	PUNCT
iiclr-27366	355	33	2011	2011	NUM
iiclr-27366	355	34	)	)	PUNCT
iiclr-27366	355	35	.	.	PUNCT
iiclr-27366	356	1	66	66	NUM
iiclr-27366	356	2	.	.	PUNCT
iiclr-27366	357	1	i	i	PRON
iiclr-27366	357	2	d.	d.	PROPN
iiclr-27366	357	3	at	at	ADP
iiclr-27366	357	4	133	133	NUM
iiclr-27366	357	5	-	-	SYM
iiclr-27366	357	6	34	34	NUM
iiclr-27366	357	7	.	.	PUNCT
iiclr-27366	358	1	the	the	DET
iiclr-27366	358	2	award	award	NOUN
iiclr-27366	358	3	was	be	AUX
iiclr-27366	358	4	rendered	render	VERB
iiclr-27366	358	5	on	on	ADP
iiclr-27366	358	6	september	september	PROPN
iiclr-27366	358	7	14	14	NUM
iiclr-27366	358	8	,	,	PUNCT
iiclr-27366	358	9	1872	1872	NUM
iiclr-27366	358	10	,	,	PUNCT
iiclr-27366	358	11	by	by	ADP
iiclr-27366	358	12	the	the	DET
iiclr-27366	358	13	tribunal	tribunal	NOUN
iiclr-27366	358	14	of	of	ADP
iiclr-27366	358	15	arbitration	arbitration	NOUN
iiclr-27366	358	16	established	establish	VERB
iiclr-27366	358	17	under	under	ADP
iiclr-27366	358	18	article	article	NOUN
iiclr-27366	358	19	i	i	PRON
iiclr-27366	358	20	of	of	ADP
iiclr-27366	358	21	the	the	DET
iiclr-27366	358	22	treaty	treaty	NOUN
iiclr-27366	358	23	of	of	ADP
iiclr-27366	358	24	washington	washington	PROPN
iiclr-27366	358	25	.	.	PUNCT
iiclr-27366	359	1	i	i	PRON
iiclr-27366	359	2	d.	d.	PROPN
iiclr-27366	359	3	at	at	ADP
iiclr-27366	359	4	127	127	NUM
iiclr-27366	359	5	.	.	PUNCT
iiclr-27366	360	1	see	see	VERB
iiclr-27366	360	2	also	also	ADV
iiclr-27366	360	3	william	william	PROPN
iiclr-27366	360	4	w.	w.	PROPN
iiclr-27366	360	5	park	park	PROPN
iiclr-27366	360	6	,	,	PUNCT
iiclr-27366	360	7	swords	sword	NOUN
iiclr-27366	360	8	into	into	ADP
iiclr-27366	360	9	plowshares	plowshare	NOUN
iiclr-27366	360	10	:	:	PUNCT
iiclr-27366	360	11	a	a	DET
iiclr-27366	360	12	pilgrimage	pilgrimage	NOUN
iiclr-27366	360	13	for	for	ADP
iiclr-27366	360	14	the	the	DET
iiclr-27366	360	15	css	css	PROPN
iiclr-27366	360	16	alabama	alabama	PROPN
iiclr-27366	360	17	,	,	PUNCT
iiclr-27366	360	18	37	37	NUM
iiclr-27366	360	19	arb	arb	NOUN
iiclr-27366	360	20	.	.	PUNCT
iiclr-27366	361	1	int’l	int’l	PRON
iiclr-27366	361	2	515	515	NUM
iiclr-27366	361	3	-	-	SYM
iiclr-27366	361	4	532	532	NUM
iiclr-27366	361	5	(	(	PUNCT
iiclr-27366	361	6	2021	2021	NUM
iiclr-27366	361	7	)	)	PUNCT
iiclr-27366	361	8	.	.	PUNCT
iiclr-27366	362	1	67	67	NUM
iiclr-27366	362	2	.	.	PUNCT
iiclr-27366	363	1	henry	henry	PROPN
iiclr-27366	363	2	s.	s.	PROPN
iiclr-27366	363	3	fraser	fraser	PROPN
iiclr-27366	363	4	,	,	PUNCT
iiclr-27366	363	5	sketch	sketch	NOUN
iiclr-27366	363	6	of	of	ADP
iiclr-27366	363	7	the	the	DET
iiclr-27366	363	8	history	history	NOUN
iiclr-27366	363	9	of	of	ADP
iiclr-27366	363	10	international	international	ADJ
iiclr-27366	363	11	arbitration	arbitration	NOUN
iiclr-27366	363	12	,	,	PUNCT
iiclr-27366	363	13	11	11	NUM
iiclr-27366	363	14	cornell	cornell	PROPN
iiclr-27366	363	15	l.	l.	PROPN
iiclr-27366	363	16	rev	rev	PROPN
iiclr-27366	363	17	.	.	PROPN
iiclr-27366	363	18	179	179	NUM
iiclr-27366	363	19	,	,	PUNCT
iiclr-27366	363	20	200	200	NUM
iiclr-27366	363	21	(	(	PUNCT
iiclr-27366	363	22	1926	1926	NUM
iiclr-27366	363	23	)	)	PUNCT
iiclr-27366	363	24	;	;	PUNCT
iiclr-27366	363	25	see	see	VERB
iiclr-27366	363	26	also	also	ADV
iiclr-27366	363	27	park	park	NOUN
iiclr-27366	363	28	,	,	PUNCT
iiclr-27366	363	29	supra	supra	PROPN
iiclr-27366	363	30	note	note	PROPN
iiclr-27366	363	31	66	66	NUM
iiclr-27366	363	32	,	,	PUNCT
iiclr-27366	363	33	at	at	ADP
iiclr-27366	363	34	530	530	NUM
iiclr-27366	363	35	-	-	SYM
iiclr-27366	363	36	31	31	NUM
iiclr-27366	363	37	.	.	PUNCT
iiclr-27366	364	1	68	68	NUM
iiclr-27366	364	2	.	.	PUNCT
iiclr-27366	365	1	william	william	PROPN
iiclr-27366	365	2	w.	w.	PROPN
iiclr-27366	365	3	park	park	PROPN
iiclr-27366	365	4	,	,	PUNCT
iiclr-27366	365	5	tax	tax	NOUN
iiclr-27366	365	6	and	and	CCONJ
iiclr-27366	365	7	arbitration	arbitration	NOUN
iiclr-27366	365	8	,	,	PUNCT
iiclr-27366	365	9	36	36	NUM
iiclr-27366	365	10	arb	arb	NOUN
iiclr-27366	365	11	.	.	PUNCT
iiclr-27366	366	1	int’l	int’l	PRON
iiclr-27366	366	2	157	157	NUM
iiclr-27366	366	3	,	,	PUNCT
iiclr-27366	366	4	205	205	NUM
iiclr-27366	366	5	(	(	PUNCT
iiclr-27366	366	6	2020	2020	NUM
iiclr-27366	366	7	)	)	PUNCT
iiclr-27366	366	8	.	.	PUNCT
iiclr-27366	367	1	56	56	NUM
iiclr-27366	367	2	indiana	indiana	PROPN
iiclr-27366	367	3	int’l	int’l	NOUN
iiclr-27366	367	4	&	&	CCONJ
iiclr-27366	367	5	comp	comp	PROPN
iiclr-27366	367	6	.	.	PUNCT
iiclr-27366	368	1	law	law	NOUN
iiclr-27366	368	2	review	review	NOUN
iiclr-27366	369	1	[	[	X
iiclr-27366	369	2	vol	vol	NOUN
iiclr-27366	369	3	.	.	PUNCT
iiclr-27366	369	4	33:39	33:39	NUM
iiclr-27366	369	5	the	the	DET
iiclr-27366	369	6	overall	overall	ADJ
iiclr-27366	369	7	process.69	process.69	NOUN
iiclr-27366	369	8	due	due	ADP
iiclr-27366	369	9	to	to	ADP
iiclr-27366	369	10	this	this	DET
iiclr-27366	369	11	reason	reason	NOUN
iiclr-27366	369	12	,	,	PUNCT
iiclr-27366	369	13	a	a	DET
iiclr-27366	369	14	funding	funding	NOUN
iiclr-27366	369	15	mechanism	mechanism	NOUN
iiclr-27366	369	16	that	that	PRON
iiclr-27366	369	17	is	be	AUX
iiclr-27366	369	18	known	know	VERB
iiclr-27366	369	19	as	as	ADP
iiclr-27366	369	20	tpf	tpf	PROPN
iiclr-27366	369	21	,	,	PUNCT
iiclr-27366	369	22	or	or	CCONJ
iiclr-27366	369	23	litigation	litigation	NOUN
iiclr-27366	369	24	finance	finance	NOUN
iiclr-27366	369	25	,	,	PUNCT
iiclr-27366	369	26	has	have	AUX
iiclr-27366	369	27	been	be	AUX
iiclr-27366	369	28	actively	actively	ADV
iiclr-27366	369	29	utilized	utilize	VERB
iiclr-27366	369	30	in	in	ADP
iiclr-27366	369	31	both	both	PRON
iiclr-27366	369	32	international	international	ADJ
iiclr-27366	369	33	arbitration	arbitration	NOUN
iiclr-27366	369	34	and	and	CCONJ
iiclr-27366	369	35	domestic	domestic	ADJ
iiclr-27366	369	36	proceedings	proceeding	NOUN
iiclr-27366	369	37	.	.	PUNCT
iiclr-27366	370	1	it	it	PRON
iiclr-27366	370	2	should	should	AUX
iiclr-27366	370	3	be	be	AUX
iiclr-27366	370	4	noted	note	VERB
iiclr-27366	370	5	that	that	SCONJ
iiclr-27366	370	6	there	there	PRON
iiclr-27366	370	7	are	be	VERB
iiclr-27366	370	8	no	no	DET
iiclr-27366	370	9	major	major	ADJ
iiclr-27366	370	10	differences	difference	NOUN
iiclr-27366	370	11	in	in	ADP
iiclr-27366	370	12	the	the	DET
iiclr-27366	370	13	funding	funding	NOUN
iiclr-27366	370	14	mechanism	mechanism	NOUN
iiclr-27366	370	15	for	for	ADP
iiclr-27366	370	16	domestic	domestic	ADJ
iiclr-27366	370	17	litigations	litigation	NOUN
iiclr-27366	370	18	and	and	CCONJ
iiclr-27366	370	19	international	international	ADJ
iiclr-27366	370	20	arbitration	arbitration	NOUN
iiclr-27366	370	21	,	,	PUNCT
iiclr-27366	370	22	and	and	CCONJ
iiclr-27366	370	23	the	the	DET
iiclr-27366	370	24	term	term	NOUN
iiclr-27366	370	25	tpf	tpf	PROPN
iiclr-27366	370	26	and	and	CCONJ
iiclr-27366	370	27	litigation	litigation	NOUN
iiclr-27366	370	28	finance	finance	NOUN
iiclr-27366	370	29	are	be	AUX
iiclr-27366	370	30	used	use	VERB
iiclr-27366	370	31	interchangeably.70	interchangeably.70	NOUN
iiclr-27366	370	32	a.	a.	NOUN
iiclr-27366	370	33	overview	overview	NOUN
iiclr-27366	370	34	of	of	ADP
iiclr-27366	370	35	tpf	tpf	NOUN
iiclr-27366	370	36	:	:	PUNCT
iiclr-27366	371	1	definition	definition	NOUN
iiclr-27366	371	2	,	,	PUNCT
iiclr-27366	371	3	mechanism	mechanism	NOUN
iiclr-27366	371	4	,	,	PUNCT
iiclr-27366	371	5	and	and	CCONJ
iiclr-27366	371	6	law	law	NOUN
iiclr-27366	371	7	as	as	SCONJ
iiclr-27366	371	8	briefly	briefly	ADV
iiclr-27366	371	9	noted	note	VERB
iiclr-27366	371	10	above	above	ADV
iiclr-27366	371	11	,	,	PUNCT
iiclr-27366	371	12	tpf	tpf	PROPN
iiclr-27366	371	13	generally	generally	ADV
iiclr-27366	371	14	refers	refer	VERB
iiclr-27366	371	15	to	to	ADP
iiclr-27366	371	16	financing	financing	NOUN
iiclr-27366	371	17	by	by	ADP
iiclr-27366	371	18	a	a	DET
iiclr-27366	371	19	third	third	ADJ
iiclr-27366	371	20	-	-	PUNCT
iiclr-27366	371	21	party	party	NOUN
iiclr-27366	371	22	funder	funder	NOUN
iiclr-27366	371	23	for	for	ADP
iiclr-27366	371	24	one	one	NUM
iiclr-27366	371	25	of	of	ADP
iiclr-27366	371	26	the	the	DET
iiclr-27366	371	27	parties	party	NOUN
iiclr-27366	371	28	to	to	ADP
iiclr-27366	371	29	the	the	DET
iiclr-27366	371	30	dispute	dispute	NOUN
iiclr-27366	371	31	where	where	SCONJ
iiclr-27366	371	32	the	the	DET
iiclr-27366	371	33	funder	funder	NOUN
iiclr-27366	371	34	,	,	PUNCT
iiclr-27366	371	35	in	in	ADP
iiclr-27366	371	36	return	return	NOUN
iiclr-27366	371	37	,	,	PUNCT
iiclr-27366	371	38	receives	receive	VERB
iiclr-27366	371	39	shares	share	NOUN
iiclr-27366	371	40	of	of	ADP
iiclr-27366	371	41	the	the	DET
iiclr-27366	371	42	case	case	NOUN
iiclr-27366	371	43	.	.	PUNCT
iiclr-27366	372	1	it	it	PRON
iiclr-27366	372	2	appears	appear	VERB
iiclr-27366	372	3	to	to	PART
iiclr-27366	372	4	be	be	AUX
iiclr-27366	372	5	a	a	DET
iiclr-27366	372	6	simple	simple	ADJ
iiclr-27366	372	7	funding	funding	NOUN
iiclr-27366	372	8	mechanism	mechanism	NOUN
iiclr-27366	372	9	,	,	PUNCT
iiclr-27366	372	10	but	but	CCONJ
iiclr-27366	372	11	formally	formally	ADV
iiclr-27366	372	12	defining	define	VERB
iiclr-27366	372	13	tpf	tpf	NOUN
iiclr-27366	372	14	has	have	AUX
iiclr-27366	372	15	not	not	PART
iiclr-27366	372	16	been	be	AUX
iiclr-27366	372	17	easy	easy	ADJ
iiclr-27366	372	18	as	as	SCONJ
iiclr-27366	372	19	funding	funding	NOUN
iiclr-27366	372	20	could	could	AUX
iiclr-27366	372	21	be	be	AUX
iiclr-27366	372	22	provided	provide	VERB
iiclr-27366	372	23	by	by	ADP
iiclr-27366	372	24	a	a	DET
iiclr-27366	372	25	“	"	PUNCT
iiclr-27366	372	26	variety	variety	NOUN
iiclr-27366	372	27	of	of	ADP
iiclr-27366	372	28	actors	actor	NOUN
iiclr-27366	372	29	,	,	PUNCT
iiclr-27366	372	30	for	for	ADP
iiclr-27366	372	31	a	a	DET
iiclr-27366	372	32	variety	variety	NOUN
iiclr-27366	372	33	of	of	ADP
iiclr-27366	372	34	reasons	reason	NOUN
iiclr-27366	372	35	and	and	CCONJ
iiclr-27366	372	36	purposes	purpose	NOUN
iiclr-27366	372	37	,	,	PUNCT
iiclr-27366	372	38	and	and	CCONJ
iiclr-27366	372	39	through	through	ADP
iiclr-27366	372	40	a	a	DET
iiclr-27366	372	41	variety	variety	NOUN
iiclr-27366	372	42	of	of	ADP
iiclr-27366	372	43	tools	tool	NOUN
iiclr-27366	372	44	.	.	PUNCT
iiclr-27366	373	1	”71	”71	NOUN
iiclr-27366	373	2	to	to	PART
iiclr-27366	373	3	provide	provide	VERB
iiclr-27366	373	4	guidance	guidance	NOUN
iiclr-27366	373	5	on	on	ADP
iiclr-27366	373	6	matters	matter	NOUN
iiclr-27366	373	7	relevant	relevant	ADJ
iiclr-27366	373	8	to	to	ADP
iiclr-27366	373	9	the	the	DET
iiclr-27366	373	10	use	use	NOUN
iiclr-27366	373	11	of	of	ADP
iiclr-27366	373	12	tpf	tpf	NOUN
iiclr-27366	373	13	in	in	ADP
iiclr-27366	373	14	international	international	ADJ
iiclr-27366	373	15	arbitration	arbitration	NOUN
iiclr-27366	373	16	,	,	PUNCT
iiclr-27366	373	17	the	the	DET
iiclr-27366	373	18	international	international	ADJ
iiclr-27366	373	19	council	council	NOUN
iiclr-27366	373	20	for	for	ADP
iiclr-27366	373	21	commercial	commercial	ADJ
iiclr-27366	373	22	arbitration	arbitration	NOUN
iiclr-27366	373	23	–	–	PUNCT
iiclr-27366	373	24	queen	queen	NOUN
iiclr-27366	373	25	mary	mary	PROPN
iiclr-27366	373	26	task	task	PROPN
iiclr-27366	373	27	force	force	NOUN
iiclr-27366	373	28	(	(	PUNCT
iiclr-27366	373	29	“	"	PUNCT
iiclr-27366	373	30	icca	icca	NOUN
iiclr-27366	373	31	-	-	PUNCT
iiclr-27366	373	32	queen	queen	NOUN
iiclr-27366	373	33	mary	mary	PROPN
iiclr-27366	373	34	task	task	PROPN
iiclr-27366	373	35	force	force	PROPN
iiclr-27366	373	36	”	"	PUNCT
iiclr-27366	373	37	or	or	CCONJ
iiclr-27366	373	38	the	the	DET
iiclr-27366	373	39	“	"	PUNCT
iiclr-27366	373	40	task	task	NOUN
iiclr-27366	373	41	force”)72	force”)72	PROPN
iiclr-27366	373	42	was	be	AUX
iiclr-27366	373	43	formed	form	VERB
iiclr-27366	373	44	in	in	ADP
iiclr-27366	373	45	2013	2013	NUM
iiclr-27366	373	46	,	,	PUNCT
iiclr-27366	373	47	and	and	CCONJ
iiclr-27366	373	48	the	the	DET
iiclr-27366	373	49	task	task	NOUN
iiclr-27366	373	50	force	force	NOUN
iiclr-27366	373	51	introduced	introduce	VERB
iiclr-27366	373	52	a	a	DET
iiclr-27366	373	53	working	work	VERB
iiclr-27366	373	54	definition	definition	NOUN
iiclr-27366	373	55	of	of	ADP
iiclr-27366	373	56	tpf	tpf	PROPN
iiclr-27366	373	57	on	on	ADP
iiclr-27366	373	58	their	their	PRON
iiclr-27366	373	59	report	report	NOUN
iiclr-27366	373	60	,	,	PUNCT
iiclr-27366	373	61	the	the	DET
iiclr-27366	373	62	report	report	NOUN
iiclr-27366	373	63	of	of	ADP
iiclr-27366	373	64	the	the	DET
iiclr-27366	373	65	icca	icca	PROPN
iiclr-27366	373	66	-	-	PUNCT
iiclr-27366	373	67	queen	queen	PROPN
iiclr-27366	373	68	mary	mary	PROPN
iiclr-27366	373	69	task	task	PROPN
iiclr-27366	373	70	force	force	NOUN
iiclr-27366	373	71	on	on	ADP
iiclr-27366	373	72	third	third	ADJ
iiclr-27366	373	73	-	-	PUNCT
iiclr-27366	373	74	party	party	NOUN
iiclr-27366	373	75	funding	funding	NOUN
iiclr-27366	373	76	in	in	ADP
iiclr-27366	373	77	international	international	ADJ
iiclr-27366	373	78	arbitration	arbitration	NOUN
iiclr-27366	373	79	(	(	PUNCT
iiclr-27366	373	80	the	the	DET
iiclr-27366	373	81	“	"	PUNCT
iiclr-27366	373	82	report	report	NOUN
iiclr-27366	373	83	”	"	PUNCT
iiclr-27366	373	84	)	)	PUNCT
iiclr-27366	373	85	,	,	PUNCT
iiclr-27366	373	86	as	as	ADP
iiclr-27366	373	87	below	below	ADV
iiclr-27366	373	88	:	:	PUNCT
iiclr-27366	373	89	the	the	DET
iiclr-27366	373	90	term	term	NOUN
iiclr-27366	373	91	“	"	PUNCT
iiclr-27366	373	92	third	third	ADJ
iiclr-27366	373	93	-	-	PUNCT
iiclr-27366	373	94	party	party	NOUN
iiclr-27366	373	95	funding	funding	NOUN
iiclr-27366	373	96	”	"	PUNCT
iiclr-27366	373	97	refers	refer	VERB
iiclr-27366	373	98	to	to	ADP
iiclr-27366	373	99	an	an	DET
iiclr-27366	373	100	agreement	agreement	NOUN
iiclr-27366	373	101	by	by	ADP
iiclr-27366	373	102	an	an	DET
iiclr-27366	373	103	entity	entity	NOUN
iiclr-27366	373	104	that	that	PRON
iiclr-27366	373	105	is	be	AUX
iiclr-27366	373	106	not	not	PART
iiclr-27366	373	107	a	a	DET
iiclr-27366	373	108	party	party	NOUN
iiclr-27366	373	109	to	to	ADP
iiclr-27366	373	110	the	the	DET
iiclr-27366	373	111	dispute	dispute	NOUN
iiclr-27366	373	112	to	to	PART
iiclr-27366	373	113	provide	provide	VERB
iiclr-27366	373	114	a	a	DET
iiclr-27366	373	115	party	party	NOUN
iiclr-27366	373	116	,	,	PUNCT
iiclr-27366	373	117	an	an	DET
iiclr-27366	373	118	affiliate	affiliate	NOUN
iiclr-27366	373	119	of	of	ADP
iiclr-27366	373	120	that	that	DET
iiclr-27366	373	121	party	party	NOUN
iiclr-27366	373	122	or	or	CCONJ
iiclr-27366	373	123	a	a	DET
iiclr-27366	373	124	law	law	NOUN
iiclr-27366	373	125	firm	firm	NOUN
iiclr-27366	373	126	representing	represent	VERB
iiclr-27366	373	127	that	that	DET
iiclr-27366	373	128	party	party	NOUN
iiclr-27366	373	129	,	,	PUNCT
iiclr-27366	373	130	a	a	PRON
iiclr-27366	373	131	)	)	PUNCT
iiclr-27366	373	132	funds	fund	NOUN
iiclr-27366	373	133	or	or	CCONJ
iiclr-27366	373	134	other	other	ADJ
iiclr-27366	373	135	material	material	NOUN
iiclr-27366	373	136	support	support	NOUN
iiclr-27366	373	137	in	in	ADP
iiclr-27366	373	138	order	order	NOUN
iiclr-27366	373	139	to	to	PART
iiclr-27366	373	140	finance	finance	VERB
iiclr-27366	373	141	part	part	NOUN
iiclr-27366	373	142	or	or	CCONJ
iiclr-27366	373	143	all	all	PRON
iiclr-27366	373	144	of	of	ADP
iiclr-27366	373	145	the	the	DET
iiclr-27366	373	146	cost	cost	NOUN
iiclr-27366	373	147	of	of	ADP
iiclr-27366	373	148	the	the	DET
iiclr-27366	373	149	proceedings	proceeding	NOUN
iiclr-27366	373	150	,	,	PUNCT
iiclr-27366	373	151	either	either	CCONJ
iiclr-27366	373	152	individually	individually	ADV
iiclr-27366	373	153	or	or	CCONJ
iiclr-27366	373	154	as	as	ADP
iiclr-27366	373	155	part	part	NOUN
iiclr-27366	373	156	of	of	ADP
iiclr-27366	373	157	a	a	DET
iiclr-27366	373	158	specific	specific	ADJ
iiclr-27366	373	159	range	range	NOUN
iiclr-27366	373	160	of	of	ADP
iiclr-27366	373	161	cases	case	NOUN
iiclr-27366	373	162	,	,	PUNCT
iiclr-27366	373	163	and	and	CCONJ
iiclr-27366	373	164	b	b	X
iiclr-27366	373	165	)	)	PUNCT
iiclr-27366	373	166	such	such	ADJ
iiclr-27366	373	167	support	support	NOUN
iiclr-27366	373	168	or	or	CCONJ
iiclr-27366	373	169	financing	financing	NOUN
iiclr-27366	373	170	is	be	AUX
iiclr-27366	373	171	either	either	CCONJ
iiclr-27366	373	172	provided	provide	VERB
iiclr-27366	373	173	in	in	ADP
iiclr-27366	373	174	exchange	exchange	NOUN
iiclr-27366	373	175	for	for	ADP
iiclr-27366	373	176	69	69	NUM
iiclr-27366	373	177	.	.	PUNCT
iiclr-27366	374	1	see	see	VERB
iiclr-27366	374	2	brabandere	brabandere	ADV
iiclr-27366	374	3	&	&	CCONJ
iiclr-27366	374	4	lepeltak	lepeltak	PROPN
iiclr-27366	374	5	,	,	PUNCT
iiclr-27366	374	6	supra	supra	PROPN
iiclr-27366	374	7	note	note	PROPN
iiclr-27366	374	8	11	11	NUM
iiclr-27366	374	9	,	,	PUNCT
iiclr-27366	374	10	at	at	ADP
iiclr-27366	374	11	3	3	NUM
iiclr-27366	374	12	.	.	NOUN
iiclr-27366	374	13	70	70	NUM
iiclr-27366	374	14	.	.	PUNCT
iiclr-27366	375	1	matthew	matthew	PROPN
iiclr-27366	375	2	amey	amey	PROPN
iiclr-27366	375	3	,	,	PUNCT
iiclr-27366	375	4	third	third	ADJ
iiclr-27366	375	5	party	party	NOUN
iiclr-27366	375	6	litigation	litigation	PROPN
iiclr-27366	375	7	funding	funding	NOUN
iiclr-27366	375	8	in	in	ADP
iiclr-27366	375	9	england	england	PROPN
iiclr-27366	375	10	and	and	CCONJ
iiclr-27366	375	11	wales	wales	PROPN
iiclr-27366	375	12	:	:	PUNCT
iiclr-27366	375	13	an	an	DET
iiclr-27366	375	14	overview	overview	NOUN
iiclr-27366	375	15	,	,	PUNCT
iiclr-27366	375	16	thomson	thomson	PROPN
iiclr-27366	375	17	reuters	reuters	PROPN
iiclr-27366	375	18	prac	prac	PROPN
iiclr-27366	375	19	.	.	PUNCT
iiclr-27366	376	1	l.	l.	PROPN
iiclr-27366	376	2	uk	uk	PROPN
iiclr-27366	376	3	(	(	PUNCT
iiclr-27366	376	4	2022	2022	NUM
iiclr-27366	376	5	)	)	PUNCT
iiclr-27366	376	6	.	.	PUNCT
iiclr-27366	377	1	71	71	NUM
iiclr-27366	377	2	.	.	PUNCT
iiclr-27366	378	1	see	see	VERB
iiclr-27366	378	2	hussein	hussein	PROPN
iiclr-27366	378	3	haeri	haeri	PROPN
iiclr-27366	378	4	,	,	PUNCT
iiclr-27366	378	5	clàudia	clàudia	PROPN
iiclr-27366	378	6	baró	baró	PROPN
iiclr-27366	378	7	huelmo	huelmo	PROPN
iiclr-27366	378	8	&	&	CCONJ
iiclr-27366	378	9	giacomo	giacomo	PROPN
iiclr-27366	378	10	gasparotti	gasparotti	PROPN
iiclr-27366	378	11	,	,	PUNCT
iiclr-27366	378	12	third	third	ADJ
iiclr-27366	378	13	-	-	PUNCT
iiclr-27366	378	14	party	party	NOUN
iiclr-27366	378	15	funding	funding	NOUN
iiclr-27366	378	16	in	in	ADP
iiclr-27366	378	17	international	international	ADJ
iiclr-27366	378	18	arbitration	arbitration	NOUN
iiclr-27366	378	19	,	,	PUNCT
iiclr-27366	378	20	in	in	ADP
iiclr-27366	378	21	the	the	DET
iiclr-27366	378	22	guide	guide	NOUN
iiclr-27366	378	23	to	to	PART
iiclr-27366	378	24	m&a	m&a	VERB
iiclr-27366	378	25	arbitration	arbitration	NOUN
iiclr-27366	378	26	(	(	PUNCT
iiclr-27366	378	27	3d	3d	NUM
iiclr-27366	378	28	ed	ed	NOUN
iiclr-27366	378	29	.	.	PROPN
iiclr-27366	378	30	2021	2021	NUM
iiclr-27366	378	31	)	)	PUNCT
iiclr-27366	378	32	.	.	PUNCT
iiclr-27366	379	1	72	72	NUM
iiclr-27366	379	2	.	.	PUNCT
iiclr-27366	380	1	according	accord	VERB
iiclr-27366	380	2	to	to	ADP
iiclr-27366	380	3	the	the	DET
iiclr-27366	380	4	report	report	NOUN
iiclr-27366	380	5	of	of	ADP
iiclr-27366	380	6	the	the	DET
iiclr-27366	380	7	icca	icca	PROPN
iiclr-27366	380	8	-	-	PUNCT
iiclr-27366	380	9	queen	queen	PROPN
iiclr-27366	380	10	mary	mary	PROPN
iiclr-27366	380	11	task	task	PROPN
iiclr-27366	380	12	force	force	NOUN
iiclr-27366	380	13	on	on	ADP
iiclr-27366	380	14	third	third	ADJ
iiclr-27366	380	15	-	-	PUNCT
iiclr-27366	380	16	party	party	NOUN
iiclr-27366	380	17	funding	funding	NOUN
iiclr-27366	380	18	in	in	ADP
iiclr-27366	380	19	international	international	ADJ
iiclr-27366	380	20	arbitration	arbitration	NOUN
iiclr-27366	380	21	,	,	PUNCT
iiclr-27366	380	22	the	the	DET
iiclr-27366	380	23	icca	icca	NOUN
iiclr-27366	380	24	-	-	PUNCT
iiclr-27366	380	25	queen	queen	PROPN
iiclr-27366	380	26	mary	mary	PROPN
iiclr-27366	380	27	task	task	PROPN
iiclr-27366	380	28	force	force	NOUN
iiclr-27366	380	29	on	on	ADP
iiclr-27366	380	30	third	third	ADJ
iiclr-27366	380	31	-	-	PUNCT
iiclr-27366	380	32	party	party	NOUN
iiclr-27366	380	33	funding	funding	NOUN
iiclr-27366	380	34	is	be	AUX
iiclr-27366	380	35	a	a	DET
iiclr-27366	380	36	joint	joint	ADJ
iiclr-27366	380	37	task	task	NOUN
iiclr-27366	380	38	force	force	NOUN
iiclr-27366	380	39	established	establish	VERB
iiclr-27366	380	40	by	by	ADP
iiclr-27366	380	41	icca	icca	NOUN
iiclr-27366	380	42	and	and	CCONJ
iiclr-27366	380	43	queen	queen	PROPN
iiclr-27366	380	44	mary	mary	PROPN
iiclr-27366	380	45	,	,	PUNCT
iiclr-27366	380	46	university	university	PROPN
iiclr-27366	380	47	of	of	ADP
iiclr-27366	380	48	london	london	PROPN
iiclr-27366	380	49	in	in	ADP
iiclr-27366	380	50	2013	2013	NUM
iiclr-27366	380	51	which	which	PRON
iiclr-27366	380	52	comprises	comprise	VERB
iiclr-27366	380	53	a	a	DET
iiclr-27366	380	54	diverse	diverse	ADJ
iiclr-27366	380	55	group	group	NOUN
iiclr-27366	380	56	of	of	ADP
iiclr-27366	380	57	leading	lead	VERB
iiclr-27366	380	58	experts	expert	NOUN
iiclr-27366	380	59	from	from	ADP
iiclr-27366	380	60	a	a	DET
iiclr-27366	380	61	wide	wide	ADJ
iiclr-27366	380	62	range	range	NOUN
iiclr-27366	380	63	of	of	ADP
iiclr-27366	380	64	professional	professional	ADJ
iiclr-27366	380	65	backgrounds	background	NOUN
iiclr-27366	380	66	,	,	PUNCT
iiclr-27366	380	67	and	and	CCONJ
iiclr-27366	380	68	included	include	VERB
iiclr-27366	380	69	arbitrators	arbitrator	NOUN
iiclr-27366	380	70	,	,	PUNCT
iiclr-27366	380	71	attorneys	attorney	NOUN
iiclr-27366	380	72	from	from	ADP
iiclr-27366	380	73	both	both	DET
iiclr-27366	380	74	in	in	ADP
iiclr-27366	380	75	-	-	PUNCT
iiclr-27366	380	76	house	house	NOUN
iiclr-27366	380	77	and	and	CCONJ
iiclr-27366	380	78	law	law	NOUN
iiclr-27366	380	79	firms	firm	NOUN
iiclr-27366	380	80	,	,	PUNCT
iiclr-27366	380	81	representatives	representative	NOUN
iiclr-27366	380	82	from	from	ADP
iiclr-27366	380	83	arbitral	arbitral	ADJ
iiclr-27366	380	84	institutions	institution	NOUN
iiclr-27366	380	85	,	,	PUNCT
iiclr-27366	380	86	states	state	NOUN
iiclr-27366	380	87	,	,	PUNCT
iiclr-27366	380	88	academics	academic	NOUN
iiclr-27366	380	89	,	,	PUNCT
iiclr-27366	380	90	and	and	CCONJ
iiclr-27366	380	91	a	a	DET
iiclr-27366	380	92	range	range	NOUN
iiclr-27366	380	93	of	of	ADP
iiclr-27366	380	94	third	third	ADJ
iiclr-27366	380	95	-	-	PUNCT
iiclr-27366	380	96	party	party	NOUN
iiclr-27366	380	97	funders	funder	NOUN
iiclr-27366	380	98	and	and	CCONJ
iiclr-27366	380	99	brokers	broker	NOUN
iiclr-27366	380	100	.	.	PUNCT
iiclr-27366	381	1	see	see	VERB
iiclr-27366	381	2	int’l	int’l	NUM
iiclr-27366	381	3	council	council	NOUN
iiclr-27366	381	4	for	for	ADP
iiclr-27366	381	5	com	com	PROPN
iiclr-27366	381	6	.	.	PUNCT
iiclr-27366	381	7	arb	arb	PROPN
iiclr-27366	381	8	.	.	PUNCT
iiclr-27366	382	1	[	[	X
iiclr-27366	382	2	icca	icca	X
iiclr-27366	382	3	]	]	PUNCT
iiclr-27366	382	4	,	,	PUNCT
iiclr-27366	382	5	report	report	NOUN
iiclr-27366	382	6	of	of	ADP
iiclr-27366	382	7	the	the	DET
iiclr-27366	382	8	icca	icca	PROPN
iiclr-27366	382	9	-	-	PUNCT
iiclr-27366	382	10	queen	queen	PROPN
iiclr-27366	382	11	mary	mary	PROPN
iiclr-27366	382	12	task	task	PROPN
iiclr-27366	382	13	force	force	NOUN
iiclr-27366	382	14	on	on	ADP
iiclr-27366	382	15	third	third	ADJ
iiclr-27366	382	16	-	-	PUNCT
iiclr-27366	382	17	party	party	NOUN
iiclr-27366	382	18	funding	funding	NOUN
iiclr-27366	382	19	in	in	ADP
iiclr-27366	382	20	international	international	ADJ
iiclr-27366	382	21	arbitration	arbitration	NOUN
iiclr-27366	382	22	,	,	PUNCT
iiclr-27366	382	23	pub	pub	NOUN
iiclr-27366	382	24	.	.	PUNCT
iiclr-27366	383	1	no	no	INTJ
iiclr-27366	383	2	.	.	NOUN
iiclr-27366	383	3	4	4	NUM
iiclr-27366	383	4	,	,	PUNCT
iiclr-27366	383	5	ix	ix	X
iiclr-27366	383	6	(	(	PUNCT
iiclr-27366	383	7	apr	apr	NOUN
iiclr-27366	383	8	.	.	PROPN
iiclr-27366	383	9	2018	2018	NUM
iiclr-27366	383	10	)	)	PUNCT
iiclr-27366	383	11	.	.	PUNCT
iiclr-27366	384	1	https://cdn.arbitration-icca.org/s3fs-public/document/media	https://cdn.arbitration-icca.org/s3fs-public/document/media	PROPN
iiclr-27366	384	2	_	_	PRON
iiclr-27366	384	3	document	document	NOUN
iiclr-27366	384	4	/	/	SYM
iiclr-27366	384	5	third	third	ADJ
iiclr-27366	384	6	-	-	PUNCT
iiclr-27366	384	7	party	party	NOUN
iiclr-27366	384	8	-	-	PUNCT
iiclr-27366	384	9	funding	funding	NOUN
iiclr-27366	384	10	-	-	PUNCT
iiclr-27366	384	11	report%20.pdf	report%20.pdf	NOUN
iiclr-27366	384	12	[	[	X
iiclr-27366	384	13	https://perma.cc/c3mg-889e	https://perma.cc/c3mg-889e	X
iiclr-27366	384	14	]	]	PUNCT
iiclr-27366	384	15	.	.	PUNCT
iiclr-27366	385	1	the	the	DET
iiclr-27366	385	2	initial	initial	ADJ
iiclr-27366	385	3	objective	objective	NOUN
iiclr-27366	385	4	of	of	ADP
iiclr-27366	385	5	the	the	DET
iiclr-27366	385	6	task	task	NOUN
iiclr-27366	385	7	force	force	NOUN
iiclr-27366	385	8	is	be	AUX
iiclr-27366	385	9	to	to	PART
iiclr-27366	385	10	identify	identify	VERB
iiclr-27366	385	11	issues	issue	NOUN
iiclr-27366	385	12	that	that	PRON
iiclr-27366	385	13	arise	arise	VERB
iiclr-27366	385	14	in	in	ADP
iiclr-27366	385	15	relation	relation	NOUN
iiclr-27366	385	16	to	to	ADP
iiclr-27366	385	17	tpf	tpf	PROPN
iiclr-27366	385	18	in	in	ADP
iiclr-27366	385	19	international	international	ADJ
iiclr-27366	385	20	arbitration	arbitration	NOUN
iiclr-27366	385	21	,	,	PUNCT
iiclr-27366	385	22	and	and	CCONJ
iiclr-27366	385	23	the	the	DET
iiclr-27366	385	24	determination	determination	NOUN
iiclr-27366	385	25	of	of	ADP
iiclr-27366	385	26	what	what	PRON
iiclr-27366	385	27	outputs	output	NOUN
iiclr-27366	385	28	,	,	PUNCT
iiclr-27366	385	29	if	if	SCONJ
iiclr-27366	385	30	any	any	PRON
iiclr-27366	385	31	,	,	PUNCT
iiclr-27366	385	32	would	would	AUX
iiclr-27366	385	33	be	be	AUX
iiclr-27366	385	34	appropriate	appropriate	ADJ
iiclr-27366	385	35	to	to	PART
iiclr-27366	385	36	address	address	VERB
iiclr-27366	385	37	those	those	DET
iiclr-27366	385	38	issues	issue	NOUN
iiclr-27366	385	39	.	.	PUNCT
iiclr-27366	386	1	i	i	PRON
iiclr-27366	386	2	d.	d.	PROPN
iiclr-27366	386	3	at	at	ADP
iiclr-27366	386	4	2	2	NUM
iiclr-27366	386	5	-	-	SYM
iiclr-27366	386	6	3	3	NUM
iiclr-27366	386	7	.	.	PUNCT
iiclr-27366	387	1	the	the	DET
iiclr-27366	387	2	primary	primary	ADJ
iiclr-27366	387	3	work	work	NOUN
iiclr-27366	387	4	of	of	ADP
iiclr-27366	387	5	the	the	DET
iiclr-27366	387	6	task	task	NOUN
iiclr-27366	387	7	force	force	NOUN
iiclr-27366	387	8	,	,	PUNCT
iiclr-27366	387	9	however	however	ADV
iiclr-27366	387	10	,	,	PUNCT
iiclr-27366	387	11	limited	limit	VERB
iiclr-27366	387	12	its	its	PRON
iiclr-27366	387	13	work	work	NOUN
iiclr-27366	387	14	to	to	ADP
iiclr-27366	387	15	those	those	DET
iiclr-27366	387	16	issues	issue	NOUN
iiclr-27366	387	17	that	that	PRON
iiclr-27366	387	18	:	:	PUNCT
iiclr-27366	387	19	(	(	PUNCT
iiclr-27366	387	20	i	i	NOUN
iiclr-27366	387	21	)	)	PUNCT
iiclr-27366	387	22	directly	directly	ADV
iiclr-27366	387	23	affect	affect	VERB
iiclr-27366	387	24	international	international	ADJ
iiclr-27366	387	25	arbitration	arbitration	NOUN
iiclr-27366	387	26	proceedings	proceeding	NOUN
iiclr-27366	387	27	;	;	PUNCT
iiclr-27366	387	28	and	and	CCONJ
iiclr-27366	387	29	(	(	PUNCT
iiclr-27366	387	30	ii	ii	NOUN
iiclr-27366	387	31	)	)	PUNCT
iiclr-27366	387	32	are	be	AUX
iiclr-27366	387	33	capable	capable	ADJ
iiclr-27366	387	34	of	of	ADP
iiclr-27366	387	35	being	be	AUX
iiclr-27366	387	36	addressed	address	VERB
iiclr-27366	387	37	at	at	ADP
iiclr-27366	387	38	an	an	DET
iiclr-27366	387	39	international	international	ADJ
iiclr-27366	387	40	level	level	NOUN
iiclr-27366	387	41	.	.	PUNCT
iiclr-27366	388	1	i	i	PRON
iiclr-27366	388	2	d.	d.	PROPN
iiclr-27366	388	3	at	at	ADP
iiclr-27366	388	4	7	7	NUM
iiclr-27366	388	5	.	.	NOUN
iiclr-27366	388	6	2023	2023	NUM
iiclr-27366	388	7	]	]	PUNCT
iiclr-27366	388	8	justice	justice	NOUN
iiclr-27366	388	9	,	,	PUNCT
iiclr-27366	388	10	third	third	ADJ
iiclr-27366	388	11	-	-	PUNCT
iiclr-27366	388	12	party	party	NOUN
iiclr-27366	388	13	funding	funding	NOUN
iiclr-27366	388	14	,	,	PUNCT
iiclr-27366	388	15	and	and	CCONJ
iiclr-27366	388	16	tax	tax	NOUN
iiclr-27366	388	17	treaty	treaty	NOUN
iiclr-27366	388	18	arbitration	arbitration	NOUN
iiclr-27366	388	19	57	57	NUM
iiclr-27366	388	20	remuneration	remuneration	NOUN
iiclr-27366	388	21	or	or	CCONJ
iiclr-27366	388	22	reimbursement	reimbursement	NOUN
iiclr-27366	388	23	that	that	PRON
iiclr-27366	388	24	is	be	AUX
iiclr-27366	388	25	wholly	wholly	ADV
iiclr-27366	388	26	or	or	CCONJ
iiclr-27366	388	27	partially	partially	ADV
iiclr-27366	388	28	dependent	dependent	ADJ
iiclr-27366	388	29	on	on	ADP
iiclr-27366	388	30	the	the	DET
iiclr-27366	388	31	outcome	outcome	NOUN
iiclr-27366	388	32	of	of	ADP
iiclr-27366	388	33	the	the	DET
iiclr-27366	388	34	dispute	dispute	NOUN
iiclr-27366	388	35	,	,	PUNCT
iiclr-27366	388	36	or	or	CCONJ
iiclr-27366	388	37	provided	provide	VERB
iiclr-27366	388	38	through	through	ADP
iiclr-27366	388	39	a	a	DET
iiclr-27366	388	40	grant	grant	NOUN
iiclr-27366	388	41	or	or	CCONJ
iiclr-27366	388	42	in	in	ADP
iiclr-27366	388	43	return	return	NOUN
iiclr-27366	388	44	for	for	ADP
iiclr-27366	388	45	a	a	DET
iiclr-27366	388	46	premium	premium	NOUN
iiclr-27366	388	47	payment.73	payment.73	NOUN
iiclr-27366	388	48	it	it	PRON
iiclr-27366	388	49	is	be	AUX
iiclr-27366	388	50	similarly	similarly	ADV
iiclr-27366	388	51	defined	define	VERB
iiclr-27366	388	52	in	in	ADP
iiclr-27366	388	53	investment	investment	NOUN
iiclr-27366	388	54	treaties	treaty	NOUN
iiclr-27366	388	55	as	as	ADV
iiclr-27366	388	56	well	well	ADV
iiclr-27366	388	57	.	.	PUNCT
iiclr-27366	389	1	article	article	NOUN
iiclr-27366	389	2	1(2	1(2	NUM
iiclr-27366	389	3	)	)	PUNCT
iiclr-27366	389	4	of	of	ADP
iiclr-27366	389	5	section	section	NOUN
iiclr-27366	389	6	3	3	NUM
iiclr-27366	389	7	of	of	ADP
iiclr-27366	389	8	the	the	DET
iiclr-27366	389	9	european	european	PROPN
iiclr-27366	389	10	union	union	PROPN
iiclr-27366	389	11	's	's	PART
iiclr-27366	389	12	proposal	proposal	NOUN
iiclr-27366	389	13	for	for	ADP
iiclr-27366	389	14	investment	investment	NOUN
iiclr-27366	389	15	protection	protection	NOUN
iiclr-27366	389	16	and	and	CCONJ
iiclr-27366	389	17	resolution	resolution	NOUN
iiclr-27366	389	18	of	of	ADP
iiclr-27366	389	19	investment	investment	NOUN
iiclr-27366	389	20	disputes	dispute	NOUN
iiclr-27366	389	21	,	,	PUNCT
iiclr-27366	389	22	transatlantic	transatlantic	ADJ
iiclr-27366	389	23	trade	trade	NOUN
iiclr-27366	389	24	and	and	CCONJ
iiclr-27366	389	25	investment	investment	NOUN
iiclr-27366	389	26	partnership	partnership	NOUN
iiclr-27366	389	27	(	(	PUNCT
iiclr-27366	389	28	“	"	PUNCT
iiclr-27366	389	29	ttip	ttip	NOUN
iiclr-27366	389	30	”	"	PUNCT
iiclr-27366	389	31	)	)	PUNCT
iiclr-27366	389	32	,	,	PUNCT
iiclr-27366	389	33	which	which	PRON
iiclr-27366	389	34	was	be	AUX
iiclr-27366	389	35	developed	develop	VERB
iiclr-27366	389	36	for	for	ADP
iiclr-27366	389	37	discussion	discussion	NOUN
iiclr-27366	389	38	with	with	ADP
iiclr-27366	389	39	the	the	DET
iiclr-27366	389	40	u.s	u.s	PROPN
iiclr-27366	389	41	.	.	PROPN
iiclr-27366	389	42	defines	define	VERB
iiclr-27366	389	43	tpf	tpf	PROPN
iiclr-27366	389	44	as	as	ADP
iiclr-27366	389	45	below	below	ADV
iiclr-27366	389	46	:	:	PUNCT
iiclr-27366	389	47	“	"	PUNCT
iiclr-27366	389	48	third	third	ADJ
iiclr-27366	389	49	party	party	NOUN
iiclr-27366	389	50	funding	funding	NOUN
iiclr-27366	389	51	”	"	PUNCT
iiclr-27366	389	52	means	mean	VERB
iiclr-27366	389	53	any	any	DET
iiclr-27366	389	54	funding	funding	NOUN
iiclr-27366	389	55	provided	provide	VERB
iiclr-27366	389	56	by	by	ADP
iiclr-27366	389	57	a	a	DET
iiclr-27366	389	58	natural	natural	ADJ
iiclr-27366	389	59	or	or	CCONJ
iiclr-27366	389	60	legal	legal	ADJ
iiclr-27366	389	61	person	person	NOUN
iiclr-27366	389	62	who	who	PRON
iiclr-27366	389	63	is	be	AUX
iiclr-27366	389	64	not	not	PART
iiclr-27366	389	65	a	a	DET
iiclr-27366	389	66	party	party	NOUN
iiclr-27366	389	67	to	to	ADP
iiclr-27366	389	68	the	the	DET
iiclr-27366	389	69	dispute	dispute	NOUN
iiclr-27366	389	70	but	but	CCONJ
iiclr-27366	389	71	who	who	PRON
iiclr-27366	389	72	enters	enter	VERB
iiclr-27366	389	73	into	into	ADP
iiclr-27366	389	74	an	an	DET
iiclr-27366	389	75	agreement	agreement	NOUN
iiclr-27366	389	76	with	with	ADP
iiclr-27366	389	77	a	a	DET
iiclr-27366	389	78	disputing	dispute	VERB
iiclr-27366	389	79	party	party	NOUN
iiclr-27366	389	80	in	in	ADP
iiclr-27366	389	81	order	order	NOUN
iiclr-27366	389	82	to	to	PART
iiclr-27366	389	83	finance	finance	VERB
iiclr-27366	389	84	part	part	NOUN
iiclr-27366	389	85	or	or	CCONJ
iiclr-27366	389	86	all	all	PRON
iiclr-27366	389	87	of	of	ADP
iiclr-27366	389	88	the	the	DET
iiclr-27366	389	89	cost	cost	NOUN
iiclr-27366	389	90	of	of	ADP
iiclr-27366	389	91	the	the	DET
iiclr-27366	389	92	proceedings	proceeding	NOUN
iiclr-27366	389	93	in	in	ADP
iiclr-27366	389	94	return	return	NOUN
iiclr-27366	389	95	for	for	ADP
iiclr-27366	389	96	a	a	DET
iiclr-27366	389	97	remuneration	remuneration	NOUN
iiclr-27366	389	98	dependent	dependent	ADJ
iiclr-27366	389	99	on	on	ADP
iiclr-27366	389	100	the	the	DET
iiclr-27366	389	101	outcome	outcome	NOUN
iiclr-27366	389	102	of	of	ADP
iiclr-27366	389	103	the	the	DET
iiclr-27366	389	104	dispute	dispute	NOUN
iiclr-27366	389	105	or	or	CCONJ
iiclr-27366	389	106	in	in	ADP
iiclr-27366	389	107	the	the	DET
iiclr-27366	389	108	form	form	NOUN
iiclr-27366	389	109	of	of	ADP
iiclr-27366	389	110	a	a	DET
iiclr-27366	389	111	donation	donation	NOUN
iiclr-27366	389	112	or	or	CCONJ
iiclr-27366	389	113	grant.74	grant.74	VERB
iiclr-27366	389	114	the	the	DET
iiclr-27366	389	115	comprehensive	comprehensive	ADJ
iiclr-27366	389	116	economic	economic	ADJ
iiclr-27366	389	117	and	and	CCONJ
iiclr-27366	389	118	trade	trade	NOUN
iiclr-27366	389	119	agreement	agreement	NOUN
iiclr-27366	389	120	(	(	PUNCT
iiclr-27366	389	121	“	"	PUNCT
iiclr-27366	389	122	ceta	ceta	NOUN
iiclr-27366	389	123	”	"	PUNCT
iiclr-27366	389	124	)	)	PUNCT
iiclr-27366	389	125	between	between	ADP
iiclr-27366	389	126	canada	canada	PROPN
iiclr-27366	389	127	and	and	CCONJ
iiclr-27366	389	128	the	the	DET
iiclr-27366	389	129	european	european	PROPN
iiclr-27366	389	130	union	union	PROPN
iiclr-27366	389	131	also	also	ADV
iiclr-27366	389	132	provides	provide	VERB
iiclr-27366	389	133	a	a	DET
iiclr-27366	389	134	similar	similar	ADJ
iiclr-27366	389	135	definition	definition	NOUN
iiclr-27366	389	136	.	.	PUNCT
iiclr-27366	390	1	article	article	NOUN
iiclr-27366	390	2	8.1	8.1	NUM
iiclr-27366	390	3	of	of	ADP
iiclr-27366	390	4	the	the	DET
iiclr-27366	390	5	ceta	ceta	NOUN
iiclr-27366	390	6	states	state	NOUN
iiclr-27366	390	7	:	:	PUNCT
iiclr-27366	391	1	[	[	X
iiclr-27366	391	2	t]hird	t]hird	ADJ
iiclr-27366	391	3	party	party	PROPN
iiclr-27366	391	4	funding	funding	NOUN
iiclr-27366	391	5	means	mean	VERB
iiclr-27366	391	6	any	any	DET
iiclr-27366	391	7	funding	funding	NOUN
iiclr-27366	391	8	provided	provide	VERB
iiclr-27366	391	9	by	by	ADP
iiclr-27366	391	10	a	a	DET
iiclr-27366	391	11	natural	natural	ADJ
iiclr-27366	391	12	or	or	CCONJ
iiclr-27366	391	13	legal	legal	ADJ
iiclr-27366	391	14	person	person	NOUN
iiclr-27366	391	15	who	who	PRON
iiclr-27366	391	16	is	be	AUX
iiclr-27366	391	17	not	not	PART
iiclr-27366	391	18	a	a	DET
iiclr-27366	391	19	party	party	NOUN
iiclr-27366	391	20	to	to	ADP
iiclr-27366	391	21	the	the	DET
iiclr-27366	391	22	dispute	dispute	NOUN
iiclr-27366	391	23	but	but	CCONJ
iiclr-27366	391	24	who	who	PRON
iiclr-27366	391	25	enters	enter	VERB
iiclr-27366	391	26	into	into	ADP
iiclr-27366	391	27	an	an	DET
iiclr-27366	391	28	agreement	agreement	NOUN
iiclr-27366	391	29	with	with	ADP
iiclr-27366	391	30	a	a	DET
iiclr-27366	391	31	disputing	dispute	VERB
iiclr-27366	391	32	party	party	NOUN
iiclr-27366	391	33	in	in	ADP
iiclr-27366	391	34	order	order	NOUN
iiclr-27366	391	35	to	to	PART
iiclr-27366	391	36	finance	finance	VERB
iiclr-27366	391	37	part	part	NOUN
iiclr-27366	391	38	or	or	CCONJ
iiclr-27366	391	39	all	all	PRON
iiclr-27366	391	40	of	of	ADP
iiclr-27366	391	41	the	the	DET
iiclr-27366	391	42	cost	cost	NOUN
iiclr-27366	391	43	of	of	ADP
iiclr-27366	391	44	the	the	DET
iiclr-27366	391	45	proceedings	proceeding	NOUN
iiclr-27366	391	46	either	either	CCONJ
iiclr-27366	391	47	through	through	ADP
iiclr-27366	391	48	a	a	DET
iiclr-27366	391	49	donation	donation	NOUN
iiclr-27366	391	50	or	or	CCONJ
iiclr-27366	391	51	grant	grant	NOUN
iiclr-27366	391	52	,	,	PUNCT
iiclr-27366	391	53	or	or	CCONJ
iiclr-27366	391	54	in	in	ADP
iiclr-27366	391	55	return	return	NOUN
iiclr-27366	391	56	for	for	ADP
iiclr-27366	391	57	remuneration	remuneration	NOUN
iiclr-27366	391	58	dependent	dependent	ADJ
iiclr-27366	391	59	on	on	ADP
iiclr-27366	391	60	the	the	DET
iiclr-27366	391	61	outcome	outcome	NOUN
iiclr-27366	391	62	of	of	ADP
iiclr-27366	391	63	the	the	DET
iiclr-27366	391	64	dispute.75	dispute.75	ADJ
iiclr-27366	391	65	most	most	ADJ
iiclr-27366	391	66	jurisdictions	jurisdiction	NOUN
iiclr-27366	391	67	have	have	VERB
iiclr-27366	391	68	their	their	PRON
iiclr-27366	391	69	own	own	ADJ
iiclr-27366	391	70	definition	definition	NOUN
iiclr-27366	391	71	for	for	ADP
iiclr-27366	391	72	tpf	tpf	NOUN
iiclr-27366	391	73	,	,	PUNCT
iiclr-27366	391	74	or	or	CCONJ
iiclr-27366	391	75	litigation	litigation	NOUN
iiclr-27366	391	76	funding	funding	NOUN
iiclr-27366	391	77	,	,	PUNCT
iiclr-27366	391	78	the	the	DET
iiclr-27366	391	79	same	same	ADJ
iiclr-27366	391	80	funding	funding	NOUN
iiclr-27366	391	81	mechanism	mechanism	NOUN
iiclr-27366	391	82	used	use	VERB
iiclr-27366	391	83	for	for	ADP
iiclr-27366	391	84	domestic	domestic	ADJ
iiclr-27366	391	85	proceedings	proceeding	NOUN
iiclr-27366	391	86	.	.	PUNCT
iiclr-27366	392	1	in	in	ADP
iiclr-27366	392	2	england	england	PROPN
iiclr-27366	392	3	and	and	CCONJ
iiclr-27366	392	4	wales	wales	PROPN
iiclr-27366	392	5	,	,	PUNCT
iiclr-27366	392	6	a	a	DET
iiclr-27366	392	7	relevant	relevant	ADJ
iiclr-27366	392	8	code	code	NOUN
iiclr-27366	392	9	for	for	ADP
iiclr-27366	392	10	litigation	litigation	NOUN
iiclr-27366	392	11	funding	funding	NOUN
iiclr-27366	392	12	provides	provide	VERB
iiclr-27366	392	13	:	:	PUNCT
iiclr-27366	393	1	[	[	X
iiclr-27366	393	2	tpf	tpf	NOUN
iiclr-27366	393	3	is	be	AUX
iiclr-27366	393	4	]	]	PUNCT
iiclr-27366	393	5	where	where	SCONJ
iiclr-27366	393	6	the	the	DET
iiclr-27366	393	7	funds	fund	NOUN
iiclr-27366	393	8	are	be	AUX
iiclr-27366	393	9	invested	invest	VERB
iiclr-27366	393	10	pursuant	pursuant	ADJ
iiclr-27366	393	11	to	to	ADP
iiclr-27366	393	12	a	a	DET
iiclr-27366	393	13	litigation	litigation	NOUN
iiclr-27366	393	14	funding	funding	NOUN
iiclr-27366	393	15	agreement	agreement	NOUN
iiclr-27366	393	16	(	(	PUNCT
iiclr-27366	393	17	‘	'	PUNCT
iiclr-27366	393	18	lfa	lfa	X
iiclr-27366	393	19	’	'	PUNCT
iiclr-27366	393	20	)	)	PUNCT
iiclr-27366	393	21	to	to	PART
iiclr-27366	393	22	enable	enable	VERB
iiclr-27366	393	23	a	a	DET
iiclr-27366	393	24	party	party	NOUN
iiclr-27366	393	25	to	to	ADP
iiclr-27366	393	26	a	a	DET
iiclr-27366	393	27	dispute	dispute	NOUN
iiclr-27366	393	28	(	(	PUNCT
iiclr-27366	393	29	‘	'	PUNCT
iiclr-27366	393	30	the	the	DET
iiclr-27366	393	31	funded	funded	ADJ
iiclr-27366	393	32	party	party	NOUN
iiclr-27366	393	33	’	'	PUNCT
iiclr-27366	393	34	)	)	PUNCT
iiclr-27366	393	35	to	to	PART
iiclr-27366	393	36	meet	meet	VERB
iiclr-27366	393	37	the	the	DET
iiclr-27366	393	38	costs	cost	NOUN
iiclr-27366	393	39	(	(	PUNCT
iiclr-27366	393	40	including	include	VERB
iiclr-27366	393	41	pre	pre	ADJ
iiclr-27366	393	42	-	-	ADJ
iiclr-27366	393	43	action	action	ADJ
iiclr-27366	393	44	costs	cost	NOUN
iiclr-27366	393	45	)	)	PUNCT
iiclr-27366	393	46	of	of	ADP
iiclr-27366	393	47	the	the	DET
iiclr-27366	393	48	resolution	resolution	NOUN
iiclr-27366	393	49	of	of	ADP
iiclr-27366	393	50	relevant	relevant	ADJ
iiclr-27366	393	51	disputes	dispute	NOUN
iiclr-27366	393	52	.	.	PUNCT
iiclr-27366	394	1	in	in	ADP
iiclr-27366	394	2	return	return	NOUN
iiclr-27366	394	3	,	,	PUNCT
iiclr-27366	394	4	the	the	DET
iiclr-27366	394	5	funder	funder	NOUN
iiclr-27366	394	6	,	,	PUNCT
iiclr-27366	394	7	funder	funder	NOUN
iiclr-27366	394	8	’s	’s	PART
iiclr-27366	394	9	subsidiary	subsidiary	NOUN
iiclr-27366	394	10	or	or	CCONJ
iiclr-27366	394	11	associated	associated	ADJ
iiclr-27366	394	12	entity	entity	NOUN
iiclr-27366	394	13	:	:	PUNCT
iiclr-27366	394	14	.	.	PUNCT
iiclr-27366	394	15	.	.	PUNCT
iiclr-27366	395	1	.	.	PUNCT
iiclr-27366	395	2	receives	receive	VERB
iiclr-27366	395	3	a	a	DET
iiclr-27366	395	4	share	share	NOUN
iiclr-27366	395	5	of	of	ADP
iiclr-27366	395	6	the	the	DET
iiclr-27366	395	7	proceeds	proceed	NOUN
iiclr-27366	395	8	if	if	SCONJ
iiclr-27366	395	9	the	the	DET
iiclr-27366	395	10	claim	claim	NOUN
iiclr-27366	395	11	is	be	AUX
iiclr-27366	395	12	successful	successful	ADJ
iiclr-27366	395	13	(	(	PUNCT
iiclr-27366	395	14	as	as	SCONJ
iiclr-27366	395	15	defined	define	VERB
iiclr-27366	395	16	in	in	ADP
iiclr-27366	395	17	the	the	DET
iiclr-27366	395	18	lfa	lfa	PROPN
iiclr-27366	395	19	)	)	PUNCT
iiclr-27366	395	20	;	;	PUNCT
iiclr-27366	395	21	and	and	CCONJ
iiclr-27366	395	22	.	.	PUNCT
iiclr-27366	395	23	.	.	PUNCT
iiclr-27366	396	1	.	.	PUNCT
iiclr-27366	397	1	does	do	AUX
iiclr-27366	397	2	not	not	PART
iiclr-27366	397	3	seek	seek	VERB
iiclr-27366	397	4	any	any	DET
iiclr-27366	397	5	payment	payment	NOUN
iiclr-27366	397	6	from	from	ADP
iiclr-27366	397	7	the	the	DET
iiclr-27366	397	8	funded	fund	VERB
iiclr-27366	397	9	party	party	NOUN
iiclr-27366	397	10	in	in	ADP
iiclr-27366	397	11	excess	excess	NOUN
iiclr-27366	397	12	of	of	ADP
iiclr-27366	397	13	the	the	DET
iiclr-27366	397	14	amount	amount	NOUN
iiclr-27366	397	15	of	of	ADP
iiclr-27366	397	16	the	the	DET
iiclr-27366	397	17	proceeds	proceed	NOUN
iiclr-27366	397	18	of	of	ADP
iiclr-27366	397	19	the	the	DET
iiclr-27366	397	20	dispute	dispute	NOUN
iiclr-27366	397	21	that	that	PRON
iiclr-27366	397	22	is	be	AUX
iiclr-27366	397	23	being	be	AUX
iiclr-27366	397	24	funded	fund	VERB
iiclr-27366	397	25	,	,	PUNCT
iiclr-27366	397	26	unless	unless	SCONJ
iiclr-27366	397	27	the	the	DET
iiclr-27366	397	28	funded	funded	ADJ
iiclr-27366	397	29	party	party	NOUN
iiclr-27366	397	30	is	be	AUX
iiclr-27366	397	31	in	in	ADP
iiclr-27366	397	32	material	material	ADJ
iiclr-27366	397	33	breach	breach	NOUN
iiclr-27366	397	34	of	of	ADP
iiclr-27366	397	35	the	the	DET
iiclr-27366	397	36	provisions	provision	NOUN
iiclr-27366	397	37	of	of	ADP
iiclr-27366	397	38	the	the	DET
iiclr-27366	397	39	lfa.76	lfa.76	PROPN
iiclr-27366	397	40	73	73	NUM
iiclr-27366	397	41	.	.	PUNCT
iiclr-27366	398	1	i	i	PRON
iiclr-27366	398	2	d.	d.	PROPN
iiclr-27366	398	3	at	at	ADP
iiclr-27366	398	4	50	50	NUM
iiclr-27366	398	5	.	.	PUNCT
iiclr-27366	399	1	74	74	NUM
iiclr-27366	399	2	.	.	PUNCT
iiclr-27366	400	1	transatlantic	transatlantic	ADJ
iiclr-27366	400	2	trade	trade	NOUN
iiclr-27366	400	3	and	and	CCONJ
iiclr-27366	400	4	investment	investment	NOUN
iiclr-27366	400	5	partnership	partnership	NOUN
iiclr-27366	400	6	,	,	PUNCT
iiclr-27366	400	7	eu	eu	PROPN
iiclr-27366	400	8	-	-	PROPN
iiclr-27366	400	9	u.s	u.s	PROPN
iiclr-27366	400	10	.	.	PROPN
iiclr-27366	400	11	,	,	PUNCT
iiclr-27366	400	12	art	art	NOUN
iiclr-27366	400	13	.	.	PUNCT
iiclr-27366	401	1	1(2	1(2	NUM
iiclr-27366	401	2	)	)	PUNCT
iiclr-27366	401	3	,	,	PUNCT
iiclr-27366	401	4	§	§	PROPN
iiclr-27366	401	5	3	3	NUM
iiclr-27366	401	6	,	,	PUNCT
iiclr-27366	401	7	proposed	propose	VERB
iiclr-27366	401	8	nov	nov	PROPN
iiclr-27366	401	9	.	.	PROPN
iiclr-27366	401	10	12	12	NUM
iiclr-27366	401	11	,	,	PUNCT
iiclr-27366	401	12	2015	2015	NUM
iiclr-27366	401	13	.	.	PUNCT
iiclr-27366	402	1	75	75	NUM
iiclr-27366	402	2	.	.	PUNCT
iiclr-27366	403	1	comprehensive	comprehensive	ADJ
iiclr-27366	403	2	economic	economic	ADJ
iiclr-27366	403	3	and	and	CCONJ
iiclr-27366	403	4	trade	trade	NOUN
iiclr-27366	403	5	agreement	agreement	NOUN
iiclr-27366	403	6	,	,	PUNCT
iiclr-27366	403	7	can.-eu	can.-eu	PROPN
iiclr-27366	403	8	,	,	PUNCT
iiclr-27366	403	9	art	art	NOUN
iiclr-27366	403	10	.	.	PUNCT
iiclr-27366	404	1	8.1	8.1	NUM
iiclr-27366	404	2	,	,	PUNCT
iiclr-27366	404	3	oct	oct	PROPN
iiclr-27366	404	4	.	.	PROPN
iiclr-27366	404	5	30	30	NUM
iiclr-27366	404	6	,	,	PUNCT
iiclr-27366	404	7	2016	2016	NUM
iiclr-27366	404	8	,	,	PUNCT
iiclr-27366	404	9	2017	2017	NUM
iiclr-27366	404	10	o.j	o.j	PROPN
iiclr-27366	404	11	.	.	PROPN
iiclr-27366	404	12	(	(	PUNCT
iiclr-27366	404	13	l11	l11	PROPN
iiclr-27366	404	14	)	)	PUNCT
iiclr-27366	404	15	23	23	NUM
iiclr-27366	404	16	.	.	X
iiclr-27366	405	1	76	76	NUM
iiclr-27366	405	2	.	.	PUNCT
iiclr-27366	406	1	code	code	NOUN
iiclr-27366	406	2	of	of	ADP
iiclr-27366	406	3	conduct	conduct	NOUN
iiclr-27366	406	4	for	for	ADP
iiclr-27366	406	5	litigation	litigation	NOUN
iiclr-27366	406	6	funders	funder	NOUN
iiclr-27366	406	7	,	,	PUNCT
iiclr-27366	406	8	ass’n	ass’n	NOUN
iiclr-27366	406	9	of	of	ADP
iiclr-27366	406	10	litig	litig	NOUN
iiclr-27366	406	11	.	.	PUNCT
iiclr-27366	407	1	funders	funder	NOUN
iiclr-27366	407	2	of	of	ADP
iiclr-27366	407	3	england	england	PROPN
iiclr-27366	407	4	and	and	CCONJ
iiclr-27366	407	5	wales	wales	PROPN
iiclr-27366	407	6	,	,	PUNCT
iiclr-27366	407	7	cls	cls	NOUN
iiclr-27366	407	8	.	.	PUNCT
iiclr-27366	408	1	2.4	2.4	NUM
iiclr-27366	408	2	-	-	SYM
iiclr-27366	408	3	2.6	2.6	NUM
iiclr-27366	408	4	(	(	PUNCT
iiclr-27366	408	5	jan	jan	PROPN
iiclr-27366	408	6	.	.	PROPN
iiclr-27366	408	7	2018	2018	NUM
iiclr-27366	408	8	)	)	PUNCT
iiclr-27366	409	1	https://associationoflitigationfunders.com/wp-content/	https://associationoflitigationfunders.com/wp-content/	PROPN
iiclr-27366	409	2	uploads/2018/03	uploads/2018/03	PROPN
iiclr-27366	409	3	/	/	SYM
iiclr-27366	409	4	code	code	NOUN
iiclr-27366	409	5	-	-	PUNCT
iiclr-27366	409	6	of	of	ADP
iiclr-27366	409	7	-	-	PUNCT
iiclr-27366	409	8	conduct	conduct	NOUN
iiclr-27366	409	9	-	-	PUNCT
iiclr-27366	409	10	for	for	ADP
iiclr-27366	409	11	-	-	PUNCT
iiclr-27366	409	12	litigation	litigation	NOUN
iiclr-27366	409	13	-	-	PUNCT
iiclr-27366	409	14	funders	funder	NOUN
iiclr-27366	409	15	-	-	PUNCT
iiclr-27366	409	16	at	at	ADP
iiclr-27366	409	17	-	-	PUNCT
iiclr-27366	409	18	jan-2018	jan-2018	NOUN
iiclr-27366	409	19	-	-	PUNCT
iiclr-27366	409	20	final.pdf	final.pdf	X
iiclr-27366	409	21	[	[	X
iiclr-27366	409	22	https://perma.cc/jc9q-qtff	https://perma.cc/jc9q-qtff	PROPN
iiclr-27366	409	23	]	]	PUNCT
iiclr-27366	409	24	.	.	PUNCT
iiclr-27366	410	1	58	58	NUM
iiclr-27366	410	2	indiana	indiana	PROPN
iiclr-27366	410	3	int’l	int’l	NOUN
iiclr-27366	410	4	&	&	CCONJ
iiclr-27366	410	5	comp	comp	PROPN
iiclr-27366	410	6	.	.	PUNCT
iiclr-27366	411	1	law	law	NOUN
iiclr-27366	411	2	review	review	NOUN
iiclr-27366	412	1	[	[	X
iiclr-27366	412	2	vol	vol	NOUN
iiclr-27366	412	3	.	.	PUNCT
iiclr-27366	413	1	33:39	33:39	NUM
iiclr-27366	413	2	as	as	SCONJ
iiclr-27366	413	3	explored	explore	VERB
iiclr-27366	413	4	,	,	PUNCT
iiclr-27366	413	5	a	a	DET
iiclr-27366	413	6	funder	funder	NOUN
iiclr-27366	413	7	generally	generally	ADV
iiclr-27366	413	8	gets	get	VERB
iiclr-27366	413	9	a	a	DET
iiclr-27366	413	10	share	share	NOUN
iiclr-27366	413	11	of	of	ADP
iiclr-27366	413	12	a	a	DET
iiclr-27366	413	13	case	case	NOUN
iiclr-27366	413	14	in	in	ADP
iiclr-27366	413	15	return	return	NOUN
iiclr-27366	413	16	for	for	ADP
iiclr-27366	413	17	funding	fund	VERB
iiclr-27366	413	18	the	the	DET
iiclr-27366	413	19	case	case	NOUN
iiclr-27366	413	20	.	.	PUNCT
iiclr-27366	414	1	the	the	DET
iiclr-27366	414	2	percentage	percentage	NOUN
iiclr-27366	414	3	of	of	ADP
iiclr-27366	414	4	the	the	DET
iiclr-27366	414	5	funder	funder	NOUN
iiclr-27366	414	6	’s	’s	PART
iiclr-27366	414	7	share	share	NOUN
iiclr-27366	414	8	is	be	AUX
iiclr-27366	414	9	normally	normally	ADV
iiclr-27366	414	10	calculated	calculate	VERB
iiclr-27366	414	11	based	base	VERB
iiclr-27366	414	12	on	on	ADP
iiclr-27366	414	13	the	the	DET
iiclr-27366	414	14	amount	amount	NOUN
iiclr-27366	414	15	invested	invest	VERB
iiclr-27366	414	16	by	by	ADP
iiclr-27366	414	17	the	the	DET
iiclr-27366	414	18	funder	funder	NOUN
iiclr-27366	414	19	taking	take	VERB
iiclr-27366	414	20	into	into	ADP
iiclr-27366	414	21	consideration	consideration	NOUN
iiclr-27366	414	22	the	the	DET
iiclr-27366	414	23	expected	expect	VERB
iiclr-27366	414	24	value	value	NOUN
iiclr-27366	414	25	of	of	ADP
iiclr-27366	414	26	an	an	DET
iiclr-27366	414	27	award	award	NOUN
iiclr-27366	414	28	,	,	PUNCT
iiclr-27366	414	29	and	and	CCONJ
iiclr-27366	414	30	the	the	DET
iiclr-27366	414	31	funder	funder	NOUN
iiclr-27366	414	32	takes	take	VERB
iiclr-27366	414	33	that	that	DET
iiclr-27366	414	34	portion	portion	NOUN
iiclr-27366	414	35	from	from	ADP
iiclr-27366	414	36	an	an	DET
iiclr-27366	414	37	award	award	NOUN
iiclr-27366	414	38	if	if	SCONJ
iiclr-27366	414	39	the	the	DET
iiclr-27366	414	40	invested	invest	VERB
iiclr-27366	414	41	case	case	NOUN
iiclr-27366	414	42	is	be	AUX
iiclr-27366	414	43	successful.77	successful.77	ADJ
iiclr-27366	414	44	however	however	ADV
iiclr-27366	414	45	,	,	PUNCT
iiclr-27366	414	46	if	if	SCONJ
iiclr-27366	414	47	the	the	DET
iiclr-27366	414	48	funded	funded	ADJ
iiclr-27366	414	49	party	party	NOUN
iiclr-27366	414	50	loses	lose	VERB
iiclr-27366	414	51	,	,	PUNCT
iiclr-27366	414	52	the	the	DET
iiclr-27366	414	53	funder	funder	NOUN
iiclr-27366	414	54	generally	generally	ADV
iiclr-27366	414	55	receives	receive	VERB
iiclr-27366	414	56	no	no	DET
iiclr-27366	414	57	compensation	compensation	NOUN
iiclr-27366	414	58	and	and	CCONJ
iiclr-27366	414	59	could	could	AUX
iiclr-27366	414	60	also	also	ADV
iiclr-27366	414	61	be	be	AUX
iiclr-27366	414	62	liable	liable	ADJ
iiclr-27366	414	63	for	for	ADP
iiclr-27366	414	64	the	the	DET
iiclr-27366	414	65	legal	legal	ADJ
iiclr-27366	414	66	fees	fee	NOUN
iiclr-27366	414	67	.	.	PUNCT
iiclr-27366	415	1	thus	thus	ADV
iiclr-27366	415	2	,	,	PUNCT
iiclr-27366	415	3	akin	akin	ADJ
iiclr-27366	415	4	to	to	ADP
iiclr-27366	415	5	any	any	DET
iiclr-27366	415	6	other	other	ADJ
iiclr-27366	415	7	investment	investment	NOUN
iiclr-27366	415	8	,	,	PUNCT
iiclr-27366	415	9	the	the	DET
iiclr-27366	415	10	funder	funder	NOUN
iiclr-27366	415	11	bears	bear	VERB
iiclr-27366	415	12	a	a	DET
iiclr-27366	415	13	substantial	substantial	ADJ
iiclr-27366	415	14	risk	risk	NOUN
iiclr-27366	415	15	,	,	PUNCT
iiclr-27366	415	16	and	and	CCONJ
iiclr-27366	415	17	the	the	DET
iiclr-27366	415	18	funder	funder	NOUN
iiclr-27366	415	19	and	and	CCONJ
iiclr-27366	415	20	their	their	PRON
iiclr-27366	415	21	legal	legal	ADJ
iiclr-27366	415	22	team	team	NOUN
iiclr-27366	415	23	,	,	PUNCT
iiclr-27366	415	24	therefore	therefore	ADV
iiclr-27366	415	25	,	,	PUNCT
iiclr-27366	415	26	always	always	ADV
iiclr-27366	415	27	conduct	conduct	VERB
iiclr-27366	415	28	a	a	DET
iiclr-27366	415	29	thorough	thorough	ADJ
iiclr-27366	415	30	investigation	investigation	NOUN
iiclr-27366	415	31	and	and	CCONJ
iiclr-27366	415	32	assessment	assessment	NOUN
iiclr-27366	415	33	of	of	ADP
iiclr-27366	415	34	a	a	DET
iiclr-27366	415	35	case	case	NOUN
iiclr-27366	415	36	to	to	PART
iiclr-27366	415	37	minimize	minimize	VERB
iiclr-27366	415	38	any	any	DET
iiclr-27366	415	39	risks	risk	NOUN
iiclr-27366	415	40	before	before	ADP
iiclr-27366	415	41	making	make	VERB
iiclr-27366	415	42	an	an	DET
iiclr-27366	415	43	investment	investment	NOUN
iiclr-27366	415	44	decision	decision	NOUN
iiclr-27366	415	45	.	.	PUNCT
iiclr-27366	416	1	the	the	DET
iiclr-27366	416	2	funder	funder	NOUN
iiclr-27366	416	3	generally	generally	ADV
iiclr-27366	416	4	considers	consider	VERB
iiclr-27366	416	5	(	(	PUNCT
iiclr-27366	416	6	i	i	NOUN
iiclr-27366	416	7	)	)	PUNCT
iiclr-27366	416	8	overall	overall	ADJ
iiclr-27366	416	9	facts	fact	NOUN
iiclr-27366	416	10	and	and	CCONJ
iiclr-27366	416	11	circumstances	circumstance	NOUN
iiclr-27366	416	12	,	,	PUNCT
iiclr-27366	416	13	(	(	PUNCT
iiclr-27366	416	14	ii	ii	NOUN
iiclr-27366	416	15	)	)	PUNCT
iiclr-27366	416	16	the	the	DET
iiclr-27366	416	17	expected	expect	VERB
iiclr-27366	416	18	value	value	NOUN
iiclr-27366	416	19	of	of	ADP
iiclr-27366	416	20	compensation	compensation	NOUN
iiclr-27366	416	21	,	,	PUNCT
iiclr-27366	416	22	(	(	PUNCT
iiclr-27366	416	23	iii	iii	X
iiclr-27366	416	24	)	)	PUNCT
iiclr-27366	416	25	the	the	DET
iiclr-27366	416	26	time	time	NOUN
iiclr-27366	416	27	needed	need	VERB
iiclr-27366	416	28	to	to	PART
iiclr-27366	416	29	reach	reach	VERB
iiclr-27366	416	30	a	a	DET
iiclr-27366	416	31	satisfying	satisfy	VERB
iiclr-27366	416	32	outcome	outcome	NOUN
iiclr-27366	416	33	,	,	PUNCT
iiclr-27366	416	34	and	and	CCONJ
iiclr-27366	416	35	(	(	PUNCT
iiclr-27366	416	36	iv	iv	X
iiclr-27366	416	37	)	)	PUNCT
iiclr-27366	416	38	estimated	estimate	VERB
iiclr-27366	416	39	future	future	NOUN
iiclr-27366	416	40	costs.78	costs.78	VERB
iiclr-27366	416	41	a	a	DET
iiclr-27366	416	42	third	third	ADJ
iiclr-27366	416	43	-	-	PUNCT
iiclr-27366	416	44	party	party	NOUN
iiclr-27366	416	45	funder	funder	NOUN
iiclr-27366	416	46	,	,	PUNCT
iiclr-27366	416	47	for	for	ADP
iiclr-27366	416	48	the	the	DET
iiclr-27366	416	49	purposes	purpose	NOUN
iiclr-27366	416	50	of	of	ADP
iiclr-27366	416	51	tpf	tpf	PROPN
iiclr-27366	416	52	,	,	PUNCT
iiclr-27366	416	53	ranges	range	VERB
iiclr-27366	416	54	from	from	ADP
iiclr-27366	416	55	specialized	specialized	ADJ
iiclr-27366	416	56	litigation	litigation	NOUN
iiclr-27366	416	57	firms	firm	NOUN
iiclr-27366	416	58	to	to	ADP
iiclr-27366	416	59	insurance	insurance	NOUN
iiclr-27366	416	60	companies	company	NOUN
iiclr-27366	416	61	,	,	PUNCT
iiclr-27366	416	62	investment	investment	NOUN
iiclr-27366	416	63	banks	bank	NOUN
iiclr-27366	416	64	,	,	PUNCT
iiclr-27366	416	65	and	and	CCONJ
iiclr-27366	416	66	hedge	hedge	NOUN
iiclr-27366	416	67	funds.79	funds.79	NOUN
iiclr-27366	416	68	the	the	DET
iiclr-27366	416	69	icca	icca	NOUN
iiclr-27366	416	70	-	-	PUNCT
iiclr-27366	416	71	queen	queen	PROPN
iiclr-27366	416	72	mary	mary	PROPN
iiclr-27366	416	73	task	task	PROPN
iiclr-27366	416	74	force	force	NOUN
iiclr-27366	416	75	provided	provide	VERB
iiclr-27366	416	76	a	a	DET
iiclr-27366	416	77	working	work	VERB
iiclr-27366	416	78	definition	definition	NOUN
iiclr-27366	416	79	of	of	ADP
iiclr-27366	416	80	a	a	DET
iiclr-27366	416	81	“	"	PUNCT
iiclr-27366	416	82	third	third	ADJ
iiclr-27366	416	83	-	-	PUNCT
iiclr-27366	416	84	party	party	NOUN
iiclr-27366	416	85	funder	funder	NOUN
iiclr-27366	416	86	”	"	PUNCT
iiclr-27366	416	87	in	in	ADP
iiclr-27366	416	88	its	its	PRON
iiclr-27366	416	89	report	report	NOUN
iiclr-27366	416	90	as	as	ADP
iiclr-27366	416	91	below	below	ADV
iiclr-27366	416	92	:	:	PUNCT
iiclr-27366	417	1	[	[	X
iiclr-27366	417	2	a]ny	a]ny	X
iiclr-27366	417	3	natural	natural	ADJ
iiclr-27366	417	4	or	or	CCONJ
iiclr-27366	417	5	legal	legal	ADJ
iiclr-27366	417	6	person	person	NOUN
iiclr-27366	417	7	who	who	PRON
iiclr-27366	417	8	is	be	AUX
iiclr-27366	417	9	not	not	PART
iiclr-27366	417	10	a	a	DET
iiclr-27366	417	11	party	party	NOUN
iiclr-27366	417	12	to	to	ADP
iiclr-27366	417	13	the	the	DET
iiclr-27366	417	14	dispute	dispute	NOUN
iiclr-27366	417	15	.	.	PUNCT
iiclr-27366	417	16	.	.	PUNCT
iiclr-27366	417	17	.	.	PUNCT
iiclr-27366	418	1	but	but	CCONJ
iiclr-27366	418	2	who	who	PRON
iiclr-27366	418	3	enters	enter	VERB
iiclr-27366	418	4	into	into	ADP
iiclr-27366	418	5	an	an	DET
iiclr-27366	418	6	agreement	agreement	NOUN
iiclr-27366	418	7	either	either	CCONJ
iiclr-27366	418	8	with	with	ADP
iiclr-27366	418	9	a	a	DET
iiclr-27366	418	10	party	party	NOUN
iiclr-27366	418	11	,	,	PUNCT
iiclr-27366	418	12	an	an	DET
iiclr-27366	418	13	affiliate	affiliate	NOUN
iiclr-27366	418	14	of	of	ADP
iiclr-27366	418	15	that	that	DET
iiclr-27366	418	16	party	party	NOUN
iiclr-27366	418	17	,	,	PUNCT
iiclr-27366	418	18	or	or	CCONJ
iiclr-27366	418	19	a	a	DET
iiclr-27366	418	20	law	law	NOUN
iiclr-27366	418	21	firm	firm	NOUN
iiclr-27366	418	22	representing	represent	VERB
iiclr-27366	418	23	that	that	DET
iiclr-27366	418	24	party	party	NOUN
iiclr-27366	418	25	:	:	PUNCT
iiclr-27366	418	26	a	a	X
iiclr-27366	418	27	)	)	PUNCT
iiclr-27366	418	28	in	in	ADP
iiclr-27366	418	29	order	order	NOUN
iiclr-27366	418	30	to	to	PART
iiclr-27366	418	31	provide	provide	VERB
iiclr-27366	418	32	material	material	NOUN
iiclr-27366	418	33	support	support	NOUN
iiclr-27366	418	34	for	for	ADP
iiclr-27366	418	35	or	or	CCONJ
iiclr-27366	418	36	to	to	PART
iiclr-27366	418	37	finance	finance	VERB
iiclr-27366	418	38	part	part	NOUN
iiclr-27366	418	39	or	or	CCONJ
iiclr-27366	418	40	all	all	PRON
iiclr-27366	418	41	of	of	ADP
iiclr-27366	418	42	the	the	DET
iiclr-27366	418	43	cost	cost	NOUN
iiclr-27366	418	44	of	of	ADP
iiclr-27366	418	45	the	the	DET
iiclr-27366	418	46	proceedings	proceeding	NOUN
iiclr-27366	418	47	,	,	PUNCT
iiclr-27366	418	48	either	either	CCONJ
iiclr-27366	418	49	individually	individually	ADV
iiclr-27366	418	50	or	or	CCONJ
iiclr-27366	418	51	as	as	ADP
iiclr-27366	418	52	part	part	NOUN
iiclr-27366	418	53	of	of	ADP
iiclr-27366	418	54	a	a	DET
iiclr-27366	418	55	specific	specific	ADJ
iiclr-27366	418	56	range	range	NOUN
iiclr-27366	418	57	of	of	ADP
iiclr-27366	418	58	cases	case	NOUN
iiclr-27366	418	59	,	,	PUNCT
iiclr-27366	418	60	and	and	CCONJ
iiclr-27366	418	61	b	b	X
iiclr-27366	418	62	)	)	PUNCT
iiclr-27366	418	63	bsuch	bsuch	ADJ
iiclr-27366	418	64	support	support	NOUN
iiclr-27366	418	65	or	or	CCONJ
iiclr-27366	418	66	financing	financing	NOUN
iiclr-27366	418	67	is	be	AUX
iiclr-27366	418	68	provided	provide	VERB
iiclr-27366	418	69	through	through	ADP
iiclr-27366	418	70	a	a	DET
iiclr-27366	418	71	donation	donation	NOUN
iiclr-27366	418	72	,	,	PUNCT
iiclr-27366	418	73	or	or	CCONJ
iiclr-27366	418	74	grant	grant	NOUN
iiclr-27366	418	75	,	,	PUNCT
iiclr-27366	418	76	or	or	CCONJ
iiclr-27366	418	77	in	in	ADP
iiclr-27366	418	78	exchange	exchange	NOUN
iiclr-27366	418	79	for	for	ADP
iiclr-27366	418	80	remuneration	remuneration	NOUN
iiclr-27366	418	81	or	or	CCONJ
iiclr-27366	418	82	reimbursement	reimbursement	NOUN
iiclr-27366	418	83	wholly	wholly	ADV
iiclr-27366	418	84	or	or	CCONJ
iiclr-27366	418	85	partially	partially	ADV
iiclr-27366	418	86	dependent	dependent	ADJ
iiclr-27366	418	87	on	on	ADP
iiclr-27366	418	88	the	the	DET
iiclr-27366	418	89	outcome	outcome	NOUN
iiclr-27366	418	90	of	of	ADP
iiclr-27366	418	91	the	the	DET
iiclr-27366	418	92	dispute80	dispute80	NOUN
iiclr-27366	418	93	it	it	PRON
iiclr-27366	418	94	is	be	AUX
iiclr-27366	418	95	defined	define	VERB
iiclr-27366	418	96	similarly	similarly	ADV
iiclr-27366	418	97	in	in	ADP
iiclr-27366	418	98	domestic	domestic	ADJ
iiclr-27366	418	99	legislations	legislation	NOUN
iiclr-27366	418	100	as	as	ADV
iiclr-27366	418	101	well	well	ADV
iiclr-27366	418	102	.	.	PUNCT
iiclr-27366	419	1	for	for	ADP
iiclr-27366	419	2	example	example	NOUN
iiclr-27366	419	3	,	,	PUNCT
iiclr-27366	419	4	in	in	ADP
iiclr-27366	419	5	hong	hong	PROPN
iiclr-27366	419	6	kong	kong	PROPN
iiclr-27366	419	7	,	,	PUNCT
iiclr-27366	419	8	where	where	SCONJ
iiclr-27366	419	9	the	the	DET
iiclr-27366	419	10	use	use	NOUN
iiclr-27366	419	11	of	of	ADP
iiclr-27366	419	12	third	third	ADJ
iiclr-27366	419	13	-	-	PUNCT
iiclr-27366	419	14	party	party	NOUN
iiclr-27366	419	15	funding	funding	NOUN
iiclr-27366	419	16	became	become	VERB
iiclr-27366	419	17	legal	legal	ADJ
iiclr-27366	419	18	in	in	ADP
iiclr-27366	419	19	2017	2017	NUM
iiclr-27366	419	20	,	,	PUNCT
iiclr-27366	419	21	a	a	DET
iiclr-27366	419	22	relevant	relevant	ADJ
iiclr-27366	419	23	law	law	NOUN
iiclr-27366	419	24	provides	provide	VERB
iiclr-27366	419	25	:	:	PUNCT
iiclr-27366	419	26	(	(	PUNCT
iiclr-27366	419	27	1	1	X
iiclr-27366	419	28	)	)	PUNCT
iiclr-27366	419	29	a	a	DET
iiclr-27366	419	30	third	third	ADJ
iiclr-27366	419	31	party	party	NOUN
iiclr-27366	419	32	funder	funder	NOUN
iiclr-27366	419	33	is	be	AUX
iiclr-27366	419	34	a	a	DET
iiclr-27366	419	35	person	person	NOUN
iiclr-27366	419	36	—	—	PUNCT
iiclr-27366	419	37	(	(	PUNCT
iiclr-27366	419	38	a	a	X
iiclr-27366	419	39	)	)	PUNCT
iiclr-27366	419	40	who	who	PRON
iiclr-27366	419	41	is	be	AUX
iiclr-27366	419	42	a	a	DET
iiclr-27366	419	43	party	party	NOUN
iiclr-27366	419	44	to	to	ADP
iiclr-27366	419	45	a	a	DET
iiclr-27366	419	46	funding	funding	NOUN
iiclr-27366	419	47	agreement	agreement	NOUN
iiclr-27366	419	48	for	for	ADP
iiclr-27366	419	49	the	the	DET
iiclr-27366	419	50	provision	provision	NOUN
iiclr-27366	419	51	of	of	ADP
iiclr-27366	419	52	arbitration	arbitration	NOUN
iiclr-27366	419	53	funding	funding	NOUN
iiclr-27366	419	54	for	for	ADP
iiclr-27366	419	55	an	an	DET
iiclr-27366	419	56	arbitration	arbitration	NOUN
iiclr-27366	419	57	to	to	ADP
iiclr-27366	419	58	a	a	DET
iiclr-27366	419	59	funded	fund	VERB
iiclr-27366	419	60	party	party	NOUN
iiclr-27366	419	61	by	by	ADP
iiclr-27366	419	62	the	the	DET
iiclr-27366	419	63	person	person	NOUN
iiclr-27366	419	64	;	;	PUNCT
iiclr-27366	419	65	and	and	CCONJ
iiclr-27366	419	66	(	(	PUNCT
iiclr-27366	419	67	b	b	X
iiclr-27366	419	68	)	)	PUNCT
iiclr-27366	419	69	who	who	PRON
iiclr-27366	419	70	does	do	AUX
iiclr-27366	419	71	not	not	PART
iiclr-27366	419	72	have	have	VERB
iiclr-27366	419	73	an	an	DET
iiclr-27366	419	74	interest	interest	NOUN
iiclr-27366	419	75	recognized	recognize	VERB
iiclr-27366	419	76	by	by	ADP
iiclr-27366	419	77	law	law	NOUN
iiclr-27366	419	78	in	in	ADP
iiclr-27366	419	79	the	the	DET
iiclr-27366	419	80	arbitration	arbitration	NOUN
iiclr-27366	419	81	other	other	ADJ
iiclr-27366	419	82	than	than	ADP
iiclr-27366	419	83	under	under	ADP
iiclr-27366	419	84	the	the	DET
iiclr-27366	419	85	finding	finding	NOUN
iiclr-27366	419	86	agreement	agreement	NOUN
iiclr-27366	419	87	.	.	PUNCT
iiclr-27366	420	1	(	(	PUNCT
iiclr-27366	420	2	2	2	X
iiclr-27366	420	3	)	)	PUNCT
iiclr-27366	420	4	in	in	ADP
iiclr-27366	420	5	subsection	subsection	NOUN
iiclr-27366	420	6	(	(	PUNCT
iiclr-27366	420	7	1)(b	1)(b	NUM
iiclr-27366	420	8	)	)	PUNCT
iiclr-27366	420	9	,	,	PUNCT
iiclr-27366	420	10	the	the	DET
iiclr-27366	420	11	reference	reference	NOUN
iiclr-27366	420	12	to	to	ADP
iiclr-27366	420	13	a	a	DET
iiclr-27366	420	14	person	person	NOUN
iiclr-27366	420	15	who	who	PRON
iiclr-27366	420	16	does	do	AUX
iiclr-27366	420	17	not	not	PART
iiclr-27366	420	18	have	have	VERB
iiclr-27366	420	19	an	an	DET
iiclr-27366	420	20	interest	interest	NOUN
iiclr-27366	420	21	in	in	ADP
iiclr-27366	420	22	an	an	DET
iiclr-27366	420	23	arbitration	arbitration	NOUN
iiclr-27366	420	24	includes	include	VERB
iiclr-27366	420	25	—	—	PUNCT
iiclr-27366	420	26	(	(	PUNCT
iiclr-27366	420	27	a	a	X
iiclr-27366	420	28	)	)	PUNCT
iiclr-27366	420	29	a	a	DET
iiclr-27366	420	30	person	person	NOUN
iiclr-27366	420	31	who	who	PRON
iiclr-27366	420	32	does	do	AUX
iiclr-27366	420	33	not	not	PART
iiclr-27366	420	34	have	have	VERB
iiclr-27366	420	35	an	an	DET
iiclr-27366	420	36	interest	interest	NOUN
iiclr-27366	420	37	in	in	ADP
iiclr-27366	420	38	the	the	DET
iiclr-27366	420	39	matter	matter	NOUN
iiclr-27366	420	40	about	about	ADP
iiclr-27366	420	41	which	which	PRON
iiclr-27366	420	42	an	an	DET
iiclr-27366	420	43	arbitration	arbitration	NOUN
iiclr-27366	420	44	is	be	AUX
iiclr-27366	420	45	yet	yet	ADV
iiclr-27366	420	46	to	to	PART
iiclr-27366	420	47	commence	commence	VERB
iiclr-27366	420	48	;	;	PUNCT
iiclr-27366	420	49	and	and	CCONJ
iiclr-27366	420	50	77	77	NUM
iiclr-27366	420	51	.	.	PUNCT
iiclr-27366	421	1	see	see	VERB
iiclr-27366	421	2	brabandere	brabandere	ADV
iiclr-27366	421	3	&	&	CCONJ
iiclr-27366	421	4	lepeltak	lepeltak	PROPN
iiclr-27366	421	5	,	,	PUNCT
iiclr-27366	421	6	supra	supra	PROPN
iiclr-27366	421	7	note	note	PROPN
iiclr-27366	421	8	11	11	NUM
iiclr-27366	421	9	,	,	PUNCT
iiclr-27366	421	10	at	at	ADP
iiclr-27366	421	11	5	5	NUM
iiclr-27366	421	12	-	-	SYM
iiclr-27366	421	13	6	6	NUM
iiclr-27366	421	14	.	.	PUNCT
iiclr-27366	421	15	78	78	NUM
iiclr-27366	421	16	.	.	PUNCT
iiclr-27366	422	1	i	i	PRON
iiclr-27366	422	2	d.	d.	PROPN
iiclr-27366	422	3	79	79	NUM
iiclr-27366	422	4	.	.	PUNCT
iiclr-27366	423	1	see	see	VERB
iiclr-27366	423	2	rogers	roger	NOUN
iiclr-27366	423	3	,	,	PUNCT
iiclr-27366	423	4	supra	supra	PROPN
iiclr-27366	423	5	note	note	NOUN
iiclr-27366	423	6	10	10	NUM
iiclr-27366	423	7	,	,	PUNCT
iiclr-27366	423	8	at	at	ADP
iiclr-27366	423	9	8	8	NUM
iiclr-27366	423	10	.	.	PUNCT
iiclr-27366	423	11	80	80	NUM
iiclr-27366	423	12	.	.	PUNCT
iiclr-27366	424	1	haeri	haeri	ADJ
iiclr-27366	424	2	,	,	PUNCT
iiclr-27366	424	3	huelmo	huelmo	NOUN
iiclr-27366	424	4	,	,	PUNCT
iiclr-27366	424	5	&	&	CCONJ
iiclr-27366	424	6	gasparotti	gasparotti	PROPN
iiclr-27366	424	7	,	,	PUNCT
iiclr-27366	424	8	supra	supra	PROPN
iiclr-27366	424	9	note	note	NOUN
iiclr-27366	424	10	71	71	NUM
iiclr-27366	424	11	,	,	PUNCT
iiclr-27366	424	12	at	at	ADP
iiclr-27366	424	13	14	14	NUM
iiclr-27366	424	14	.	.	PUNCT
iiclr-27366	425	1	2023	2023	NUM
iiclr-27366	425	2	]	]	PUNCT
iiclr-27366	425	3	justice	justice	NOUN
iiclr-27366	425	4	,	,	PUNCT
iiclr-27366	425	5	third	third	ADJ
iiclr-27366	425	6	-	-	PUNCT
iiclr-27366	425	7	party	party	NOUN
iiclr-27366	425	8	funding	funding	NOUN
iiclr-27366	425	9	,	,	PUNCT
iiclr-27366	425	10	and	and	CCONJ
iiclr-27366	425	11	tax	tax	NOUN
iiclr-27366	425	12	treaty	treaty	NOUN
iiclr-27366	425	13	arbitration	arbitration	NOUN
iiclr-27366	425	14	59	59	NUM
iiclr-27366	425	15	(	(	PUNCT
iiclr-27366	425	16	b	b	NOUN
iiclr-27366	425	17	)	)	PUNCT
iiclr-27366	425	18	a	a	DET
iiclr-27366	425	19	person	person	NOUN
iiclr-27366	425	20	who	who	PRON
iiclr-27366	425	21	did	do	AUX
iiclr-27366	425	22	not	not	PART
iiclr-27366	425	23	have	have	VERB
iiclr-27366	425	24	an	an	DET
iiclr-27366	425	25	interest	interest	NOUN
iiclr-27366	425	26	in	in	ADP
iiclr-27366	425	27	an	an	DET
iiclr-27366	425	28	arbitration	arbitration	NOUN
iiclr-27366	425	29	that	that	PRON
iiclr-27366	425	30	has	have	VERB
iiclr-27366	425	31	ended.81	ended.81	PROPN
iiclr-27366	425	32	a	a	DET
iiclr-27366	425	33	funder	funder	NOUN
iiclr-27366	425	34	’s	’s	PART
iiclr-27366	425	35	clients	client	NOUN
iiclr-27366	425	36	could	could	AUX
iiclr-27366	425	37	range	range	VERB
iiclr-27366	425	38	from	from	ADP
iiclr-27366	425	39	individuals	individual	NOUN
iiclr-27366	425	40	to	to	ADP
iiclr-27366	425	41	law	law	NOUN
iiclr-27366	425	42	firms	firm	NOUN
iiclr-27366	425	43	,	,	PUNCT
iiclr-27366	425	44	corporations	corporation	NOUN
iiclr-27366	425	45	,	,	PUNCT
iiclr-27366	425	46	and	and	CCONJ
iiclr-27366	425	47	even	even	ADV
iiclr-27366	425	48	sovereign	sovereign	ADJ
iiclr-27366	425	49	states.82	states.82	NOUN
iiclr-27366	425	50	although	although	SCONJ
iiclr-27366	425	51	tpf	tpf	PROPN
iiclr-27366	425	52	is	be	AUX
iiclr-27366	425	53	typically	typically	ADV
iiclr-27366	425	54	utilized	utilize	VERB
iiclr-27366	425	55	by	by	ADP
iiclr-27366	425	56	the	the	DET
iiclr-27366	425	57	claimants	claimant	NOUN
iiclr-27366	425	58	,	,	PUNCT
iiclr-27366	425	59	the	the	DET
iiclr-27366	425	60	respondents	respondent	NOUN
iiclr-27366	425	61	would	would	AUX
iiclr-27366	425	62	also	also	ADV
iiclr-27366	425	63	be	be	AUX
iiclr-27366	425	64	able	able	ADJ
iiclr-27366	425	65	to	to	PART
iiclr-27366	425	66	use	use	VERB
iiclr-27366	425	67	tpf	tpf	NOUN
iiclr-27366	425	68	if	if	SCONJ
iiclr-27366	425	69	they	they	PRON
iiclr-27366	425	70	have	have	VERB
iiclr-27366	425	71	grounds	ground	NOUN
iiclr-27366	425	72	to	to	PART
iiclr-27366	425	73	file	file	VERB
iiclr-27366	425	74	a	a	DET
iiclr-27366	425	75	counterclaim.83	counterclaim.83	ADJ
iiclr-27366	425	76	as	as	SCONJ
iiclr-27366	425	77	many	many	ADJ
iiclr-27366	425	78	jurisdictions	jurisdiction	NOUN
iiclr-27366	425	79	have	have	AUX
iiclr-27366	425	80	now	now	ADV
iiclr-27366	425	81	relaxed	relax	VERB
iiclr-27366	425	82	their	their	PRON
iiclr-27366	425	83	restrictions	restriction	NOUN
iiclr-27366	425	84	and	and	CCONJ
iiclr-27366	425	85	rules	rule	NOUN
iiclr-27366	425	86	on	on	ADP
iiclr-27366	425	87	tpf	tpf	PROPN
iiclr-27366	425	88	,	,	PUNCT
iiclr-27366	425	89	it	it	PRON
iiclr-27366	425	90	has	have	AUX
iiclr-27366	425	91	become	become	VERB
iiclr-27366	425	92	an	an	DET
iiclr-27366	425	93	attractive	attractive	ADJ
iiclr-27366	425	94	tool	tool	NOUN
iiclr-27366	425	95	for	for	ADP
iiclr-27366	425	96	both	both	CCONJ
iiclr-27366	425	97	the	the	DET
iiclr-27366	425	98	party	party	NOUN
iiclr-27366	425	99	looking	look	VERB
iiclr-27366	425	100	to	to	PART
iiclr-27366	425	101	be	be	AUX
iiclr-27366	425	102	funded	fund	VERB
iiclr-27366	425	103	and	and	CCONJ
iiclr-27366	425	104	the	the	DET
iiclr-27366	425	105	funder	funder	NOUN
iiclr-27366	425	106	seeking	seek	VERB
iiclr-27366	425	107	to	to	PART
iiclr-27366	425	108	invest	invest	VERB
iiclr-27366	425	109	.	.	PUNCT
iiclr-27366	426	1	when	when	SCONJ
iiclr-27366	426	2	making	make	VERB
iiclr-27366	426	3	tpf	tpf	NOUN
iiclr-27366	426	4	decisions	decision	NOUN
iiclr-27366	426	5	,	,	PUNCT
iiclr-27366	426	6	however	however	ADV
iiclr-27366	426	7	,	,	PUNCT
iiclr-27366	426	8	it	it	PRON
iiclr-27366	426	9	would	would	AUX
iiclr-27366	426	10	be	be	AUX
iiclr-27366	426	11	important	important	ADJ
iiclr-27366	426	12	to	to	PART
iiclr-27366	426	13	understand	understand	VERB
iiclr-27366	426	14	how	how	SCONJ
iiclr-27366	426	15	the	the	DET
iiclr-27366	426	16	national	national	ADJ
iiclr-27366	426	17	courts	court	NOUN
iiclr-27366	426	18	have	have	AUX
iiclr-27366	426	19	been	be	AUX
iiclr-27366	426	20	evaluating	evaluate	VERB
iiclr-27366	426	21	the	the	DET
iiclr-27366	426	22	funding	funding	NOUN
iiclr-27366	426	23	arrangements	arrangement	NOUN
iiclr-27366	426	24	as	as	ADV
iiclr-27366	426	25	well	well	ADV
iiclr-27366	426	26	.	.	PUNCT
iiclr-27366	427	1	although	although	SCONJ
iiclr-27366	427	2	the	the	DET
iiclr-27366	427	3	national	national	ADJ
iiclr-27366	427	4	courts	court	NOUN
iiclr-27366	427	5	generally	generally	ADV
iiclr-27366	427	6	only	only	ADV
iiclr-27366	427	7	have	have	VERB
iiclr-27366	427	8	supervisory	supervisory	ADJ
iiclr-27366	427	9	jurisdiction	jurisdiction	NOUN
iiclr-27366	427	10	over	over	ADP
iiclr-27366	427	11	arbitration	arbitration	NOUN
iiclr-27366	427	12	cases	case	NOUN
iiclr-27366	427	13	,	,	PUNCT
iiclr-27366	427	14	it	it	PRON
iiclr-27366	427	15	needs	need	VERB
iiclr-27366	427	16	to	to	PART
iiclr-27366	427	17	be	be	AUX
iiclr-27366	427	18	noted	note	VERB
iiclr-27366	427	19	that	that	SCONJ
iiclr-27366	427	20	the	the	DET
iiclr-27366	427	21	tpf	tpf	NOUN
iiclr-27366	427	22	arrangement	arrangement	NOUN
iiclr-27366	427	23	could	could	AUX
iiclr-27366	427	24	still	still	ADV
iiclr-27366	427	25	be	be	AUX
iiclr-27366	427	26	challenged	challenge	VERB
iiclr-27366	427	27	in	in	ADP
iiclr-27366	427	28	the	the	DET
iiclr-27366	427	29	national	national	ADJ
iiclr-27366	427	30	courts	court	NOUN
iiclr-27366	427	31	.	.	PUNCT
iiclr-27366	428	1	in	in	ADP
iiclr-27366	428	2	drynan	drynan	PROPN
iiclr-27366	428	3	v.	v.	PROPN
iiclr-27366	428	4	bausch	bausch	PROPN
iiclr-27366	428	5	health	health	PROPN
iiclr-27366	428	6	companies	companies	PROPN
iiclr-27366	428	7	inc	inc	PROPN
iiclr-27366	428	8	.	.	PROPN
iiclr-27366	428	9	,84	,84	PUNCT
iiclr-27366	428	10	the	the	DET
iiclr-27366	428	11	ontario	ontario	PROPN
iiclr-27366	428	12	superior	superior	PROPN
iiclr-27366	428	13	court	court	PROPN
iiclr-27366	428	14	of	of	ADP
iiclr-27366	428	15	justice	justice	NOUN
iiclr-27366	428	16	determined	determine	VERB
iiclr-27366	428	17	whether	whether	SCONJ
iiclr-27366	428	18	to	to	PART
iiclr-27366	428	19	approve	approve	VERB
iiclr-27366	428	20	the	the	DET
iiclr-27366	428	21	tpf	tpf	NOUN
iiclr-27366	428	22	agreement	agreement	NOUN
iiclr-27366	428	23	by	by	ADP
iiclr-27366	428	24	first	first	ADV
iiclr-27366	428	25	looking	look	VERB
iiclr-27366	428	26	at	at	ADP
iiclr-27366	428	27	whether	whether	SCONJ
iiclr-27366	428	28	the	the	DET
iiclr-27366	428	29	agreement	agreement	NOUN
iiclr-27366	428	30	is	be	AUX
iiclr-27366	428	31	“	"	PUNCT
iiclr-27366	428	32	champertous	champertous	ADJ
iiclr-27366	428	33	or	or	CCONJ
iiclr-27366	428	34	illegal	illegal	ADJ
iiclr-27366	428	35	”	"	PUNCT
iiclr-27366	428	36	and	and	CCONJ
iiclr-27366	428	37	whether	whether	SCONJ
iiclr-27366	428	38	it	it	PRON
iiclr-27366	428	39	is	be	AUX
iiclr-27366	428	40	a	a	DET
iiclr-27366	428	41	“	"	PUNCT
iiclr-27366	428	42	fair	fair	ADJ
iiclr-27366	428	43	and	and	CCONJ
iiclr-27366	428	44	reasonable	reasonable	ADJ
iiclr-27366	428	45	agreement	agreement	NOUN
iiclr-27366	428	46	that	that	PRON
iiclr-27366	428	47	facilitates	facilitate	VERB
iiclr-27366	428	48	access	access	NOUN
iiclr-27366	428	49	to	to	ADP
iiclr-27366	428	50	justice	justice	NOUN
iiclr-27366	428	51	while	while	SCONJ
iiclr-27366	428	52	protecting	protect	VERB
iiclr-27366	428	53	the	the	DET
iiclr-27366	428	54	interests	interest	NOUN
iiclr-27366	428	55	of	of	ADP
iiclr-27366	428	56	the	the	DET
iiclr-27366	428	57	defendants	defendant	NOUN
iiclr-27366	428	58	.	.	PUNCT
iiclr-27366	429	1	”85	”85	VERB
iiclr-27366	429	2	for	for	ADP
iiclr-27366	429	3	the	the	DET
iiclr-27366	429	4	analysis	analysis	NOUN
iiclr-27366	429	5	,	,	PUNCT
iiclr-27366	429	6	the	the	DET
iiclr-27366	429	7	court	court	NOUN
iiclr-27366	429	8	specifically	specifically	ADV
iiclr-27366	429	9	evaluated	evaluate	VERB
iiclr-27366	429	10	the	the	DET
iiclr-27366	429	11	following	follow	VERB
iiclr-27366	429	12	five	five	NUM
iiclr-27366	429	13	factors	factor	NOUN
iiclr-27366	429	14	:	:	PUNCT
iiclr-27366	429	15	(	(	PUNCT
iiclr-27366	429	16	1	1	X
iiclr-27366	429	17	)	)	PUNCT
iiclr-27366	429	18	the	the	DET
iiclr-27366	429	19	plaintiff	plaintiff	NOUN
iiclr-27366	429	20	’s	’s	PART
iiclr-27366	429	21	right	right	NOUN
iiclr-27366	429	22	to	to	PART
iiclr-27366	429	23	instruct	instruct	VERB
iiclr-27366	429	24	and	and	CCONJ
iiclr-27366	429	25	control	control	VERB
iiclr-27366	429	26	the	the	DET
iiclr-27366	429	27	litigation	litigation	NOUN
iiclr-27366	429	28	should	should	AUX
iiclr-27366	429	29	not	not	PART
iiclr-27366	429	30	be	be	AUX
iiclr-27366	429	31	diminished	diminish	VERB
iiclr-27366	429	32	by	by	ADP
iiclr-27366	429	33	the	the	DET
iiclr-27366	429	34	funding	funding	NOUN
iiclr-27366	429	35	agreement	agreement	NOUN
iiclr-27366	429	36	;	;	PUNCT
iiclr-27366	429	37	(	(	PUNCT
iiclr-27366	429	38	2	2	X
iiclr-27366	429	39	)	)	PUNCT
iiclr-27366	429	40	the	the	DET
iiclr-27366	429	41	funding	funding	NOUN
iiclr-27366	429	42	agreement	agreement	NOUN
iiclr-27366	429	43	must	must	AUX
iiclr-27366	429	44	not	not	PART
iiclr-27366	429	45	compromise	compromise	VERB
iiclr-27366	429	46	or	or	CCONJ
iiclr-27366	429	47	impair	impair	VERB
iiclr-27366	429	48	the	the	DET
iiclr-27366	429	49	lawyer	lawyer	NOUN
iiclr-27366	429	50	and	and	CCONJ
iiclr-27366	429	51	client	client	NOUN
iiclr-27366	429	52	relationship	relationship	NOUN
iiclr-27366	429	53	or	or	CCONJ
iiclr-27366	429	54	the	the	DET
iiclr-27366	429	55	lawyer	lawyer	NOUN
iiclr-27366	429	56	’s	’s	PART
iiclr-27366	429	57	duties	duty	NOUN
iiclr-27366	429	58	of	of	ADP
iiclr-27366	429	59	loyalty	loyalty	NOUN
iiclr-27366	429	60	and	and	CCONJ
iiclr-27366	429	61	confidentiality	confidentiality	NOUN
iiclr-27366	429	62	;	;	PUNCT
iiclr-27366	429	63	(	(	PUNCT
iiclr-27366	429	64	3	3	X
iiclr-27366	429	65	)	)	PUNCT
iiclr-27366	429	66	the	the	DET
iiclr-27366	429	67	compensation	compensation	NOUN
iiclr-27366	429	68	of	of	ADP
iiclr-27366	429	69	the	the	DET
iiclr-27366	429	70	funds	fund	NOUN
iiclr-27366	429	71	must	must	AUX
iiclr-27366	429	72	be	be	AUX
iiclr-27366	429	73	fair	fair	ADJ
iiclr-27366	429	74	and	and	CCONJ
iiclr-27366	429	75	reasonable	reasonable	ADJ
iiclr-27366	429	76	;	;	PUNCT
iiclr-27366	429	77	(	(	PUNCT
iiclr-27366	429	78	4	4	X
iiclr-27366	429	79	)	)	PUNCT
iiclr-27366	429	80	the	the	DET
iiclr-27366	429	81	funder	funder	NOUN
iiclr-27366	429	82	undertakes	undertake	VERB
iiclr-27366	429	83	to	to	PART
iiclr-27366	429	84	keep	keep	VERB
iiclr-27366	429	85	confidential	confidential	ADJ
iiclr-27366	429	86	any	any	DET
iiclr-27366	429	87	confidential	confidential	ADJ
iiclr-27366	429	88	or	or	CCONJ
iiclr-27366	429	89	privileged	privileged	ADJ
iiclr-27366	429	90	information	information	NOUN
iiclr-27366	429	91	;	;	PUNCT
iiclr-27366	429	92	and	and	CCONJ
iiclr-27366	429	93	(	(	PUNCT
iiclr-27366	429	94	5	5	X
iiclr-27366	429	95	)	)	PUNCT
iiclr-27366	429	96	the	the	DET
iiclr-27366	429	97	funding	funding	NOUN
iiclr-27366	429	98	agreement	agreement	NOUN
iiclr-27366	429	99	must	must	AUX
iiclr-27366	429	100	be	be	AUX
iiclr-27366	429	101	necessary	necessary	ADJ
iiclr-27366	429	102	to	to	PART
iiclr-27366	429	103	provide	provide	VERB
iiclr-27366	429	104	access	access	NOUN
iiclr-27366	429	105	to	to	ADP
iiclr-27366	429	106	the	the	DET
iiclr-27366	429	107	plaintiff.86	plaintiff.86	PROPN
iiclr-27366	429	108	the	the	DET
iiclr-27366	429	109	court	court	NOUN
iiclr-27366	429	110	also	also	ADV
iiclr-27366	429	111	specifically	specifically	ADV
iiclr-27366	429	112	considered	consider	VERB
iiclr-27366	429	113	the	the	DET
iiclr-27366	429	114	degree	degree	NOUN
iiclr-27366	429	115	of	of	ADP
iiclr-27366	429	116	control	control	NOUN
iiclr-27366	429	117	of	of	ADP
iiclr-27366	429	118	the	the	DET
iiclr-27366	429	119	funder	funder	NOUN
iiclr-27366	429	120	by	by	ADP
iiclr-27366	429	121	assessing	assess	VERB
iiclr-27366	429	122	the	the	DET
iiclr-27366	429	123	wording	wording	NOUN
iiclr-27366	429	124	of	of	ADP
iiclr-27366	429	125	the	the	DET
iiclr-27366	429	126	“	"	PUNCT
iiclr-27366	429	127	promise	promise	NOUN
iiclr-27366	429	128	clauses	clause	NOUN
iiclr-27366	429	129	,	,	PUNCT
iiclr-27366	429	130	”	"	PUNCT
iiclr-27366	429	131	which	which	PRON
iiclr-27366	429	132	required	require	VERB
iiclr-27366	429	133	the	the	DET
iiclr-27366	429	134	plaintiff	plaintiff	NOUN
iiclr-27366	429	135	to	to	PART
iiclr-27366	429	136	conduct	conduct	VERB
iiclr-27366	429	137	the	the	DET
iiclr-27366	429	138	litigation	litigation	NOUN
iiclr-27366	429	139	in	in	ADP
iiclr-27366	429	140	a	a	DET
iiclr-27366	429	141	certain	certain	ADJ
iiclr-27366	429	142	manner	manner	NOUN
iiclr-27366	429	143	,	,	PUNCT
iiclr-27366	429	144	with	with	ADP
iiclr-27366	429	145	phrases	phrase	NOUN
iiclr-27366	429	146	such	such	ADJ
iiclr-27366	429	147	as	as	ADP
iiclr-27366	429	148	“	"	PUNCT
iiclr-27366	429	149	conduct	conduct	VERB
iiclr-27366	429	150	the	the	DET
iiclr-27366	429	151	action	action	NOUN
iiclr-27366	429	152	in	in	ADP
iiclr-27366	429	153	a	a	DET
iiclr-27366	429	154	way	way	NOUN
iiclr-27366	429	155	that	that	PRON
iiclr-27366	429	156	avoids	avoid	VERB
iiclr-27366	429	157	unnecessary	unnecessary	ADJ
iiclr-27366	429	158	costs	cost	NOUN
iiclr-27366	429	159	”	"	PUNCT
iiclr-27366	429	160	or	or	CCONJ
iiclr-27366	429	161	“	"	PUNCT
iiclr-27366	429	162	follow	follow	VERB
iiclr-27366	429	163	all	all	DET
iiclr-27366	429	164	reasonable	reasonable	ADJ
iiclr-27366	429	165	legal	legal	ADJ
iiclr-27366	429	166	advice	advice	NOUN
iiclr-27366	429	167	of	of	ADP
iiclr-27366	429	168	counsel	counsel	NOUN
iiclr-27366	429	169	.	.	PUNCT
iiclr-27366	430	1	”87	”87	PROPN
iiclr-27366	430	2	although	although	SCONJ
iiclr-27366	430	3	the	the	DET
iiclr-27366	430	4	court	court	NOUN
iiclr-27366	430	5	did	do	AUX
iiclr-27366	430	6	not	not	PART
iiclr-27366	430	7	strike	strike	VERB
iiclr-27366	430	8	or	or	CCONJ
iiclr-27366	430	9	amend	amend	VERB
iiclr-27366	430	10	the	the	DET
iiclr-27366	430	11	wording	wording	NOUN
iiclr-27366	430	12	in	in	ADP
iiclr-27366	430	13	the	the	DET
iiclr-27366	430	14	clause	clause	NOUN
iiclr-27366	430	15	,	,	PUNCT
iiclr-27366	430	16	the	the	DET
iiclr-27366	430	17	court	court	NOUN
iiclr-27366	430	18	stated	state	VERB
iiclr-27366	430	19	that	that	SCONJ
iiclr-27366	430	20	the	the	DET
iiclr-27366	430	21	agreement	agreement	NOUN
iiclr-27366	430	22	for	for	ADP
iiclr-27366	430	23	tpf	tpf	NOUN
iiclr-27366	430	24	should	should	AUX
iiclr-27366	430	25	not	not	PART
iiclr-27366	430	26	bind	bind	VERB
iiclr-27366	430	27	the	the	DET
iiclr-27366	430	28	81	81	NUM
iiclr-27366	430	29	.	.	PUNCT
iiclr-27366	431	1	arbitration	arbitration	NOUN
iiclr-27366	431	2	and	and	CCONJ
iiclr-27366	431	3	mediation	mediation	NOUN
iiclr-27366	431	4	legislation	legislation	NOUN
iiclr-27366	431	5	(	(	PUNCT
iiclr-27366	431	6	third	third	ADJ
iiclr-27366	431	7	party	party	NOUN
iiclr-27366	431	8	funding	funding	NOUN
iiclr-27366	431	9	)	)	PUNCT
iiclr-27366	431	10	(	(	PUNCT
iiclr-27366	431	11	amendment	amendment	NOUN
iiclr-27366	431	12	)	)	PUNCT
iiclr-27366	431	13	ordinance	ordinance	NOUN
iiclr-27366	431	14	,	,	PUNCT
iiclr-27366	431	15	no	no	INTJ
iiclr-27366	431	16	.	.	NOUN
iiclr-27366	431	17	6	6	NUM
iiclr-27366	431	18	(	(	PUNCT
iiclr-27366	431	19	2017	2017	NUM
iiclr-27366	431	20	)	)	PUNCT
iiclr-27366	431	21	§	§	PROPN
iiclr-27366	431	22	98j	98j	NUM
iiclr-27366	431	23	(	(	PUNCT
iiclr-27366	431	24	h.k	h.k	PROPN
iiclr-27366	431	25	.	.	PROPN
iiclr-27366	431	26	)	)	PUNCT
iiclr-27366	431	27	.	.	PUNCT
iiclr-27366	432	1	82	82	NUM
iiclr-27366	432	2	.	.	PUNCT
iiclr-27366	433	1	victoria	victoria	PROPN
iiclr-27366	433	2	a.	a.	PROPN
iiclr-27366	433	3	shannon	shannon	PROPN
iiclr-27366	433	4	,	,	PUNCT
iiclr-27366	433	5	harmonizing	harmonize	VERB
iiclr-27366	433	6	third	third	ADJ
iiclr-27366	433	7	-	-	PUNCT
iiclr-27366	433	8	party	party	NOUN
iiclr-27366	433	9	litigation	litigation	NOUN
iiclr-27366	433	10	funding	funding	NOUN
iiclr-27366	433	11	regulation	regulation	NOUN
iiclr-27366	433	12	,	,	PUNCT
iiclr-27366	433	13	cardozo	cardozo	PROPN
iiclr-27366	433	14	l.	l.	PROPN
iiclr-27366	433	15	rev	rev	PROPN
iiclr-27366	433	16	.	.	PROPN
iiclr-27366	433	17	861	861	NUM
iiclr-27366	433	18	,	,	PUNCT
iiclr-27366	433	19	872	872	NUM
iiclr-27366	433	20	(	(	PUNCT
iiclr-27366	433	21	2015	2015	NUM
iiclr-27366	433	22	)	)	PUNCT
iiclr-27366	433	23	.	.	PUNCT
iiclr-27366	434	1	83	83	NUM
iiclr-27366	434	2	.	.	PUNCT
iiclr-27366	435	1	rachel	rachel	PROPN
iiclr-27366	435	2	howie	howie	PROPN
iiclr-27366	435	3	&	&	CCONJ
iiclr-27366	435	4	geoff	geoff	PROPN
iiclr-27366	435	5	moysa	moysa	PROPN
iiclr-27366	435	6	,	,	PUNCT
iiclr-27366	435	7	financing	financing	NOUN
iiclr-27366	435	8	disputes	dispute	NOUN
iiclr-27366	435	9	:	:	PUNCT
iiclr-27366	435	10	third	third	ADJ
iiclr-27366	435	11	-	-	PUNCT
iiclr-27366	435	12	party	party	NOUN
iiclr-27366	435	13	funding	funding	NOUN
iiclr-27366	435	14	in	in	ADP
iiclr-27366	435	15	litigation	litigation	NOUN
iiclr-27366	435	16	and	and	CCONJ
iiclr-27366	435	17	arbitration	arbitration	NOUN
iiclr-27366	435	18	,	,	PUNCT
iiclr-27366	435	19	alberta	alberta	PROPN
iiclr-27366	435	20	l.	l.	PROPN
iiclr-27366	435	21	rev	rev	PROPN
iiclr-27366	435	22	.	.	PROPN
iiclr-27366	435	23	465	465	NUM
iiclr-27366	435	24	,	,	PUNCT
iiclr-27366	435	25	474	474	NUM
iiclr-27366	435	26	(	(	PUNCT
iiclr-27366	435	27	2019	2019	NUM
iiclr-27366	435	28	)	)	PUNCT
iiclr-27366	435	29	.	.	PUNCT
iiclr-27366	436	1	84	84	NUM
iiclr-27366	436	2	.	.	PUNCT
iiclr-27366	437	1	drynan	drynan	PROPN
iiclr-27366	437	2	v.	v.	PROPN
iiclr-27366	437	3	bausch	bausch	PROPN
iiclr-27366	437	4	health	health	PROPN
iiclr-27366	437	5	companies	companies	PROPN
iiclr-27366	437	6	inc	inc	PROPN
iiclr-27366	437	7	.	.	PROPN
iiclr-27366	437	8	,	,	PUNCT
iiclr-27366	437	9	2020	2020	NUM
iiclr-27366	437	10	onsc	onsc	NOUN
iiclr-27366	437	11	4379	4379	NUM
iiclr-27366	437	12	(	(	PUNCT
iiclr-27366	437	13	can	can	AUX
iiclr-27366	437	14	.	.	PUNCT
iiclr-27366	437	15	)	)	PUNCT
iiclr-27366	437	16	.	.	PUNCT
iiclr-27366	438	1	85	85	NUM
iiclr-27366	438	2	.	.	PUNCT
iiclr-27366	439	1	i	i	PRON
iiclr-27366	439	2	d.	d.	PROPN
iiclr-27366	439	3	¶	¶	PROPN
iiclr-27366	439	4	18	18	NUM
iiclr-27366	439	5	.	.	PUNCT
iiclr-27366	440	1	it	it	PRON
iiclr-27366	440	2	should	should	AUX
iiclr-27366	440	3	be	be	AUX
iiclr-27366	440	4	also	also	ADV
iiclr-27366	440	5	noted	note	VERB
iiclr-27366	440	6	that	that	SCONJ
iiclr-27366	440	7	the	the	DET
iiclr-27366	440	8	court	court	NOUN
iiclr-27366	440	9	further	far	ADV
iiclr-27366	440	10	explained	explain	VERB
iiclr-27366	440	11	that	that	SCONJ
iiclr-27366	440	12	the	the	DET
iiclr-27366	440	13	“	"	PUNCT
iiclr-27366	440	14	test	test	NOUN
iiclr-27366	440	15	is	be	AUX
iiclr-27366	440	16	an	an	DET
iiclr-27366	440	17	exercise	exercise	NOUN
iiclr-27366	440	18	of	of	ADP
iiclr-27366	440	19	judicial	judicial	ADJ
iiclr-27366	440	20	discretion	discretion	NOUN
iiclr-27366	440	21	that	that	PRON
iiclr-27366	440	22	involves	involve	VERB
iiclr-27366	440	23	the	the	DET
iiclr-27366	440	24	balancing	balancing	NOUN
iiclr-27366	440	25	of	of	ADP
iiclr-27366	440	26	various	various	ADJ
iiclr-27366	440	27	factors	factor	NOUN
iiclr-27366	440	28	to	to	PART
iiclr-27366	440	29	determine	determine	VERB
iiclr-27366	440	30	what	what	PRON
iiclr-27366	440	31	is	be	AUX
iiclr-27366	440	32	fair	fair	ADJ
iiclr-27366	440	33	and	and	CCONJ
iiclr-27366	440	34	reasonable	reasonable	ADJ
iiclr-27366	440	35	in	in	ADP
iiclr-27366	440	36	each	each	DET
iiclr-27366	440	37	particular	particular	ADJ
iiclr-27366	440	38	case	case	NOUN
iiclr-27366	440	39	.	.	PUNCT
iiclr-27366	440	40	”	"	PUNCT
iiclr-27366	441	1	i	i	PRON
iiclr-27366	441	2	d.	d.	PROPN
iiclr-27366	441	3	86	86	NUM
iiclr-27366	441	4	.	.	PUNCT
iiclr-27366	442	1	see	see	VERB
iiclr-27366	442	2	arrangement	arrangement	NOUN
iiclr-27366	442	3	relatif	relatif	PROPN
iiclr-27366	442	4	à	à	X
iiclr-27366	442	5	9354	9354	NUM
iiclr-27366	442	6	-	-	SYM
iiclr-27366	442	7	9186	9186	NUM
iiclr-27366	442	8	québec	québec	PROPN
iiclr-27366	442	9	inc	inc	PROPN
iiclr-27366	442	10	.	.	PROPN
iiclr-27366	442	11	,	,	PUNCT
iiclr-27366	442	12	(	(	PUNCT
iiclr-27366	442	13	bluberi	bluberi	PROPN
iiclr-27366	442	14	gaming	gaming	PROPN
iiclr-27366	442	15	technologies	technologies	PROPN
iiclr-27366	442	16	inc	inc	PROPN
iiclr-27366	442	17	.	.	PROPN
iiclr-27366	442	18	)	)	PUNCT
iiclr-27366	443	1	-andernst	-andernst	PROPN
iiclr-27366	443	2	&	&	CCONJ
iiclr-27366	443	3	young	young	PROPN
iiclr-27366	443	4	inc	inc	PROPN
iiclr-27366	443	5	.	.	PROPN
iiclr-27366	443	6	,	,	PUNCT
iiclr-27366	443	7	2018	2018	NUM
iiclr-27366	443	8	qccs	qccs	NOUN
iiclr-27366	443	9	1040	1040	NUM
iiclr-27366	443	10	¶.	¶.	PROPN
iiclr-27366	443	11	74	74	NUM
iiclr-27366	443	12	(	(	PUNCT
iiclr-27366	443	13	can	can	AUX
iiclr-27366	443	14	.	.	PUNCT
iiclr-27366	443	15	)	)	PUNCT
iiclr-27366	443	16	.	.	PUNCT
iiclr-27366	444	1	87	87	NUM
iiclr-27366	444	2	.	.	PUNCT
iiclr-27366	445	1	see	see	VERB
iiclr-27366	445	2	drynan	drynan	PROPN
iiclr-27366	445	3	v.	v.	PROPN
iiclr-27366	445	4	bausch	bausch	PROPN
iiclr-27366	445	5	health	health	PROPN
iiclr-27366	445	6	companies	companies	PROPN
iiclr-27366	445	7	inc	inc	PROPN
iiclr-27366	445	8	.	.	PROPN
iiclr-27366	445	9	,	,	PUNCT
iiclr-27366	445	10	2020	2020	NUM
iiclr-27366	445	11	onsc	onsc	NOUN
iiclr-27366	445	12	at	at	ADP
iiclr-27366	445	13	¶	¶	PROPN
iiclr-27366	445	14	59	59	NUM
iiclr-27366	445	15	.	.	PUNCT
iiclr-27366	446	1	60	60	NUM
iiclr-27366	446	2	indiana	indiana	PROPN
iiclr-27366	446	3	int’l	int’l	NOUN
iiclr-27366	446	4	&	&	CCONJ
iiclr-27366	446	5	comp	comp	PROPN
iiclr-27366	446	6	.	.	PUNCT
iiclr-27366	447	1	law	law	NOUN
iiclr-27366	447	2	review	review	NOUN
iiclr-27366	448	1	[	[	X
iiclr-27366	448	2	vol	vol	NOUN
iiclr-27366	448	3	.	.	PUNCT
iiclr-27366	449	1	33:39	33:39	NUM
iiclr-27366	449	2	plaintiff	plaintiff	NOUN
iiclr-27366	449	3	's	's	PART
iiclr-27366	449	4	hands	hand	NOUN
iiclr-27366	449	5	and	and	CCONJ
iiclr-27366	449	6	undermine	undermine	VERB
iiclr-27366	449	7	the	the	DET
iiclr-27366	449	8	plaintiff	plaintiff	NOUN
iiclr-27366	449	9	's	's	PART
iiclr-27366	449	10	ultimate	ultimate	ADJ
iiclr-27366	449	11	control	control	NOUN
iiclr-27366	449	12	of	of	ADP
iiclr-27366	449	13	the	the	DET
iiclr-27366	449	14	case.88	case.88	PROPN
iiclr-27366	449	15	also	also	ADV
iiclr-27366	449	16	,	,	PUNCT
iiclr-27366	449	17	domestic	domestic	ADJ
iiclr-27366	449	18	laws	law	NOUN
iiclr-27366	449	19	generally	generally	ADV
iiclr-27366	449	20	require	require	VERB
iiclr-27366	449	21	funders	funder	NOUN
iiclr-27366	449	22	to	to	PART
iiclr-27366	449	23	demonstrate	demonstrate	VERB
iiclr-27366	449	24	that	that	SCONJ
iiclr-27366	449	25	they	they	PRON
iiclr-27366	449	26	have	have	VERB
iiclr-27366	449	27	adequate	adequate	ADJ
iiclr-27366	449	28	procedures	procedure	NOUN
iiclr-27366	449	29	to	to	PART
iiclr-27366	449	30	manage	manage	VERB
iiclr-27366	449	31	potential	potential	ADJ
iiclr-27366	449	32	conflicts	conflict	NOUN
iiclr-27366	449	33	of	of	ADP
iiclr-27366	449	34	interest	interest	NOUN
iiclr-27366	449	35	.	.	PUNCT
iiclr-27366	450	1	b.	b.	PROPN
iiclr-27366	450	2	rationale	rationale	NOUN
iiclr-27366	450	3	and	and	CCONJ
iiclr-27366	450	4	policy	policy	NOUN
iiclr-27366	450	5	reasons	reason	NOUN
iiclr-27366	450	6	as	as	SCONJ
iiclr-27366	450	7	tpf	tpf	NOUN
iiclr-27366	450	8	involves	involve	VERB
iiclr-27366	450	9	a	a	DET
iiclr-27366	450	10	third	third	ADJ
iiclr-27366	450	11	party	party	NOUN
iiclr-27366	450	12	that	that	PRON
iiclr-27366	450	13	indirectly	indirectly	ADV
iiclr-27366	450	14	becomes	become	VERB
iiclr-27366	450	15	a	a	DET
iiclr-27366	450	16	part	part	NOUN
iiclr-27366	450	17	of	of	ADP
iiclr-27366	450	18	the	the	DET
iiclr-27366	450	19	litigation	litigation	NOUN
iiclr-27366	450	20	by	by	ADP
iiclr-27366	450	21	acquiring	acquire	VERB
iiclr-27366	450	22	the	the	DET
iiclr-27366	450	23	shares	share	NOUN
iiclr-27366	450	24	of	of	ADP
iiclr-27366	450	25	the	the	DET
iiclr-27366	450	26	case	case	NOUN
iiclr-27366	450	27	,	,	PUNCT
iiclr-27366	450	28	tpf	tpf	PROPN
iiclr-27366	450	29	could	could	AUX
iiclr-27366	450	30	conflict	conflict	VERB
iiclr-27366	450	31	with	with	ADP
iiclr-27366	450	32	many	many	ADJ
iiclr-27366	450	33	jurisdictions	jurisdiction	NOUN
iiclr-27366	450	34	’	'	PUNCT
iiclr-27366	450	35	traditional	traditional	ADJ
iiclr-27366	450	36	norms	norm	NOUN
iiclr-27366	450	37	and	and	CCONJ
iiclr-27366	450	38	laws	law	NOUN
iiclr-27366	450	39	.	.	PUNCT
iiclr-27366	451	1	for	for	ADP
iiclr-27366	451	2	that	that	DET
iiclr-27366	451	3	reason	reason	NOUN
iiclr-27366	451	4	,	,	PUNCT
iiclr-27366	451	5	some	some	DET
iiclr-27366	451	6	concerns	concern	NOUN
iiclr-27366	451	7	over	over	ADP
iiclr-27366	451	8	the	the	DET
iiclr-27366	451	9	use	use	NOUN
iiclr-27366	451	10	of	of	ADP
iiclr-27366	451	11	tpf	tpf	PROPN
iiclr-27366	451	12	have	have	AUX
iiclr-27366	451	13	been	be	AUX
iiclr-27366	451	14	constantly	constantly	ADV
iiclr-27366	451	15	raised	raise	VERB
iiclr-27366	451	16	as	as	ADP
iiclr-27366	451	17	well.89	well.89	NOUN
iiclr-27366	451	18	historically	historically	ADV
iiclr-27366	451	19	,	,	PUNCT
iiclr-27366	451	20	common	common	ADJ
iiclr-27366	451	21	law	law	NOUN
iiclr-27366	451	22	jurisdictions	jurisdiction	NOUN
iiclr-27366	451	23	did	do	AUX
iiclr-27366	451	24	not	not	PART
iiclr-27366	451	25	allow	allow	VERB
iiclr-27366	451	26	a	a	DET
iiclr-27366	451	27	third	third	ADJ
iiclr-27366	451	28	party	party	NOUN
iiclr-27366	451	29	without	without	ADP
iiclr-27366	451	30	a	a	DET
iiclr-27366	451	31	legitimate	legitimate	ADJ
iiclr-27366	451	32	interest	interest	NOUN
iiclr-27366	451	33	in	in	ADP
iiclr-27366	451	34	a	a	DET
iiclr-27366	451	35	case	case	NOUN
iiclr-27366	451	36	to	to	PART
iiclr-27366	451	37	be	be	AUX
iiclr-27366	451	38	part	part	NOUN
iiclr-27366	451	39	of	of	ADP
iiclr-27366	451	40	the	the	DET
iiclr-27366	451	41	case	case	NOUN
iiclr-27366	451	42	,	,	PUNCT
iiclr-27366	451	43	as	as	SCONJ
iiclr-27366	451	44	the	the	DET
iiclr-27366	451	45	third	third	ADJ
iiclr-27366	451	46	party	party	NOUN
iiclr-27366	451	47	could	could	AUX
iiclr-27366	451	48	possibly	possibly	ADV
iiclr-27366	451	49	have	have	VERB
iiclr-27366	451	50	the	the	DET
iiclr-27366	451	51	power	power	NOUN
iiclr-27366	451	52	to	to	PART
iiclr-27366	451	53	influence	influence	VERB
iiclr-27366	451	54	the	the	DET
iiclr-27366	451	55	actual	actual	ADJ
iiclr-27366	451	56	party	party	NOUN
iiclr-27366	451	57	with	with	ADP
iiclr-27366	451	58	a	a	DET
iiclr-27366	451	59	legitimate	legitimate	ADJ
iiclr-27366	451	60	interest	interest	NOUN
iiclr-27366	451	61	.	.	PUNCT
iiclr-27366	452	1	for	for	ADP
iiclr-27366	452	2	example	example	NOUN
iiclr-27366	452	3	,	,	PUNCT
iiclr-27366	452	4	if	if	SCONJ
iiclr-27366	452	5	it	it	PRON
iiclr-27366	452	6	becomes	become	VERB
iiclr-27366	452	7	in	in	ADP
iiclr-27366	452	8	the	the	DET
iiclr-27366	452	9	funder	funder	NOUN
iiclr-27366	452	10	’s	’s	PART
iiclr-27366	452	11	interest	interest	NOUN
iiclr-27366	452	12	during	during	ADP
iiclr-27366	452	13	the	the	DET
iiclr-27366	452	14	case	case	NOUN
iiclr-27366	452	15	to	to	PART
iiclr-27366	452	16	agree	agree	VERB
iiclr-27366	452	17	on	on	ADP
iiclr-27366	452	18	a	a	DET
iiclr-27366	452	19	settlement	settlement	NOUN
iiclr-27366	452	20	,	,	PUNCT
iiclr-27366	452	21	the	the	DET
iiclr-27366	452	22	funder	funder	NOUN
iiclr-27366	452	23	may	may	AUX
iiclr-27366	452	24	express	express	VERB
iiclr-27366	452	25	its	its	PRON
iiclr-27366	452	26	willingness	willingness	NOUN
iiclr-27366	452	27	to	to	PART
iiclr-27366	452	28	do	do	AUX
iiclr-27366	452	29	so	so	ADV
iiclr-27366	452	30	even	even	ADV
iiclr-27366	452	31	if	if	SCONJ
iiclr-27366	452	32	it	it	PRON
iiclr-27366	452	33	is	be	AUX
iiclr-27366	452	34	not	not	PART
iiclr-27366	452	35	in	in	ADP
iiclr-27366	452	36	the	the	DET
iiclr-27366	452	37	funded	funded	ADJ
iiclr-27366	452	38	party	party	NOUN
iiclr-27366	452	39	’s	’s	PART
iiclr-27366	452	40	best	good	ADJ
iiclr-27366	452	41	interest	interest	NOUN
iiclr-27366	452	42	.	.	PUNCT
iiclr-27366	453	1	also	also	ADV
iiclr-27366	453	2	,	,	PUNCT
iiclr-27366	453	3	as	as	ADV
iiclr-27366	453	4	long	long	ADV
iiclr-27366	453	5	as	as	SCONJ
iiclr-27366	453	6	the	the	DET
iiclr-27366	453	7	funding	funding	NOUN
iiclr-27366	453	8	agreement	agreement	NOUN
iiclr-27366	453	9	allows	allow	VERB
iiclr-27366	453	10	,	,	PUNCT
iiclr-27366	453	11	the	the	DET
iiclr-27366	453	12	funder	funder	NOUN
iiclr-27366	453	13	may	may	AUX
iiclr-27366	453	14	be	be	AUX
iiclr-27366	453	15	able	able	ADJ
iiclr-27366	453	16	to	to	PART
iiclr-27366	453	17	simply	simply	ADV
iiclr-27366	453	18	withdraw	withdraw	VERB
iiclr-27366	453	19	from	from	ADP
iiclr-27366	453	20	the	the	DET
iiclr-27366	453	21	proceeding	proceeding	NOUN
iiclr-27366	453	22	if	if	SCONJ
iiclr-27366	453	23	the	the	DET
iiclr-27366	453	24	funder	funder	NOUN
iiclr-27366	453	25	and	and	CCONJ
iiclr-27366	453	26	the	the	DET
iiclr-27366	453	27	funded	funded	ADJ
iiclr-27366	453	28	party	party	NOUN
iiclr-27366	453	29	are	be	AUX
iiclr-27366	453	30	unable	unable	ADJ
iiclr-27366	453	31	to	to	PART
iiclr-27366	453	32	settle	settle	VERB
iiclr-27366	453	33	these	these	DET
iiclr-27366	453	34	types	type	NOUN
iiclr-27366	453	35	of	of	ADP
iiclr-27366	453	36	issues	issue	NOUN
iiclr-27366	453	37	.	.	PUNCT
iiclr-27366	454	1	the	the	DET
iiclr-27366	454	2	concept	concept	NOUN
iiclr-27366	454	3	of	of	ADP
iiclr-27366	454	4	tpf	tpf	PROPN
iiclr-27366	454	5	has	have	AUX
iiclr-27366	454	6	actually	actually	ADV
iiclr-27366	454	7	existed	exist	VERB
iiclr-27366	454	8	for	for	ADP
iiclr-27366	454	9	quite	quite	DET
iiclr-27366	454	10	a	a	DET
iiclr-27366	454	11	long	long	ADJ
iiclr-27366	454	12	time	time	NOUN
iiclr-27366	454	13	,	,	PUNCT
iiclr-27366	454	14	and	and	CCONJ
iiclr-27366	454	15	in	in	ADP
iiclr-27366	454	16	the	the	DET
iiclr-27366	454	17	roman	roman	ADJ
iiclr-27366	454	18	and	and	CCONJ
iiclr-27366	454	19	roman	roman	ADJ
iiclr-27366	454	20	-	-	PUNCT
iiclr-27366	454	21	dutch	dutch	NOUN
iiclr-27366	454	22	periods	period	NOUN
iiclr-27366	454	23	,	,	PUNCT
iiclr-27366	454	24	the	the	DET
iiclr-27366	454	25	concept	concept	NOUN
iiclr-27366	454	26	was	be	AUX
iiclr-27366	454	27	known	know	VERB
iiclr-27366	454	28	as	as	ADP
iiclr-27366	454	29	pacta	pacta	PROPN
iiclr-27366	454	30	de	de	X
iiclr-27366	454	31	quota	quota	PROPN
iiclr-27366	454	32	litis	litis	NOUN
iiclr-27366	454	33	,	,	PUNCT
iiclr-27366	454	34	or	or	CCONJ
iiclr-27366	454	35	“	"	PUNCT
iiclr-27366	454	36	champertous	champertous	ADJ
iiclr-27366	454	37	agreement	agreement	NOUN
iiclr-27366	454	38	.	.	PUNCT
iiclr-27366	454	39	”	"	PUNCT
iiclr-27366	455	1	the	the	DET
iiclr-27366	455	2	arrangement	arrangement	NOUN
iiclr-27366	455	3	was	be	AUX
iiclr-27366	455	4	often	often	ADV
iiclr-27366	455	5	disfavored	disfavor	VERB
iiclr-27366	455	6	by	by	ADP
iiclr-27366	455	7	the	the	DET
iiclr-27366	455	8	courts	court	NOUN
iiclr-27366	455	9	as	as	SCONJ
iiclr-27366	455	10	it	it	PRON
iiclr-27366	455	11	was	be	AUX
iiclr-27366	455	12	viewed	view	VERB
iiclr-27366	455	13	to	to	PART
iiclr-27366	455	14	encourage	encourage	VERB
iiclr-27366	455	15	speculative	speculative	ADJ
iiclr-27366	455	16	litigation	litigation	NOUN
iiclr-27366	455	17	and	and	CCONJ
iiclr-27366	455	18	consequently	consequently	ADV
iiclr-27366	455	19	abused	abuse	VERB
iiclr-27366	455	20	the	the	DET
iiclr-27366	455	21	legal	legal	ADJ
iiclr-27366	455	22	process	process	NOUN
iiclr-27366	455	23	.	.	PUNCT
iiclr-27366	456	1	the	the	DET
iiclr-27366	456	2	privy	privy	PROPN
iiclr-27366	456	3	council	council	PROPN
iiclr-27366	456	4	’s	’s	PART
iiclr-27366	456	5	statement	statement	NOUN
iiclr-27366	456	6	regarding	regard	VERB
iiclr-27366	456	7	the	the	DET
iiclr-27366	456	8	“	"	PUNCT
iiclr-27366	456	9	champertous	champertous	ADJ
iiclr-27366	456	10	agreement	agreement	NOUN
iiclr-27366	456	11	”	"	PUNCT
iiclr-27366	456	12	in	in	ADP
iiclr-27366	456	13	ram	ram	PROPN
iiclr-27366	456	14	coomar	coomar	PROPN
iiclr-27366	456	15	coondoo	coondoo	PROPN
iiclr-27366	456	16	v.	v.	ADP
iiclr-27366	456	17	chunder	chunder	PROPN
iiclr-27366	456	18	canto	canto	PROPN
iiclr-27366	456	19	mookerjee	mookerjee	NOUN
iiclr-27366	456	20	in	in	ADP
iiclr-27366	456	21	1876	1876	NUM
iiclr-27366	456	22	appears	appear	VERB
iiclr-27366	456	23	to	to	PART
iiclr-27366	456	24	illustrate	illustrate	VERB
iiclr-27366	456	25	the	the	DET
iiclr-27366	456	26	overall	overall	ADJ
iiclr-27366	456	27	stance	stance	NOUN
iiclr-27366	456	28	of	of	ADP
iiclr-27366	456	29	national	national	ADJ
iiclr-27366	456	30	courts	court	NOUN
iiclr-27366	456	31	on	on	ADP
iiclr-27366	456	32	litigation	litigation	NOUN
iiclr-27366	456	33	funding	funding	NOUN
iiclr-27366	456	34	in	in	ADP
iiclr-27366	456	35	the	the	DET
iiclr-27366	456	36	past	past	NOUN
iiclr-27366	456	37	.	.	PUNCT
iiclr-27366	457	1	the	the	DET
iiclr-27366	457	2	privy	privy	PROPN
iiclr-27366	457	3	council	council	PROPN
iiclr-27366	457	4	stated	state	VERB
iiclr-27366	457	5	:	:	PUNCT
iiclr-27366	457	6	[	[	X
iiclr-27366	457	7	a]greements	a]greement	NOUN
iiclr-27366	457	8	of	of	ADP
iiclr-27366	457	9	this	this	DET
iiclr-27366	457	10	kind	kind	NOUN
iiclr-27366	457	11	ought	ought	AUX
iiclr-27366	457	12	to	to	PART
iiclr-27366	457	13	be	be	AUX
iiclr-27366	457	14	carefully	carefully	ADV
iiclr-27366	457	15	watched	watch	VERB
iiclr-27366	457	16	,	,	PUNCT
iiclr-27366	457	17	and	and	CCONJ
iiclr-27366	457	18	when	when	SCONJ
iiclr-27366	457	19	found	find	VERB
iiclr-27366	457	20	to	to	PART
iiclr-27366	457	21	be	be	AUX
iiclr-27366	457	22	extortionate	extortionate	ADJ
iiclr-27366	457	23	and	and	CCONJ
iiclr-27366	457	24	unconscionable	unconscionable	ADJ
iiclr-27366	457	25	,	,	PUNCT
iiclr-27366	457	26	so	so	SCONJ
iiclr-27366	457	27	as	as	SCONJ
iiclr-27366	457	28	to	to	PART
iiclr-27366	457	29	be	be	AUX
iiclr-27366	457	30	inequitable	inequitable	ADJ
iiclr-27366	457	31	against	against	ADP
iiclr-27366	457	32	the	the	DET
iiclr-27366	457	33	party	party	NOUN
iiclr-27366	457	34	;	;	PUNCT
iiclr-27366	457	35	or	or	CCONJ
iiclr-27366	457	36	to	to	PART
iiclr-27366	457	37	be	be	AUX
iiclr-27366	457	38	made	make	VERB
iiclr-27366	457	39	,	,	PUNCT
iiclr-27366	457	40	not	not	PART
iiclr-27366	457	41	with	with	ADP
iiclr-27366	457	42	the	the	DET
iiclr-27366	457	43	bona	bona	ADJ
iiclr-27366	457	44	fide	fide	ADJ
iiclr-27366	457	45	object	object	NOUN
iiclr-27366	457	46	of	of	ADP
iiclr-27366	457	47	assisting	assist	VERB
iiclr-27366	457	48	a	a	DET
iiclr-27366	457	49	claim	claim	NOUN
iiclr-27366	457	50	believed	believe	VERB
iiclr-27366	457	51	to	to	PART
iiclr-27366	457	52	be	be	AUX
iiclr-27366	457	53	just	just	ADV
iiclr-27366	457	54	,	,	PUNCT
iiclr-27366	457	55	and	and	CCONJ
iiclr-27366	457	56	of	of	ADP
iiclr-27366	457	57	obtaining	obtain	VERB
iiclr-27366	457	58	a	a	DET
iiclr-27366	457	59	reasonable	reasonable	ADJ
iiclr-27366	457	60	recompense	recompense	NOUN
iiclr-27366	457	61	therefor	therefor	ADP
iiclr-27366	457	62	,	,	PUNCT
iiclr-27366	457	63	but	but	CCONJ
iiclr-27366	457	64	for	for	ADP
iiclr-27366	457	65	improper	improper	ADJ
iiclr-27366	457	66	objects	object	NOUN
iiclr-27366	457	67	,	,	PUNCT
iiclr-27366	457	68	as	as	ADP
iiclr-27366	457	69	for	for	ADP
iiclr-27366	457	70	the	the	DET
iiclr-27366	457	71	purpose	purpose	NOUN
iiclr-27366	457	72	of	of	ADP
iiclr-27366	457	73	gambling	gambling	NOUN
iiclr-27366	457	74	in	in	ADP
iiclr-27366	457	75	litigation	litigation	NOUN
iiclr-27366	457	76	,	,	PUNCT
iiclr-27366	457	77	or	or	CCONJ
iiclr-27366	457	78	of	of	ADP
iiclr-27366	457	79	injuring	injure	VERB
iiclr-27366	457	80	or	or	CCONJ
iiclr-27366	457	81	oppressing	oppress	VERB
iiclr-27366	457	82	others	other	NOUN
iiclr-27366	457	83	by	by	ADP
iiclr-27366	457	84	abetting	abet	VERB
iiclr-27366	457	85	and	and	CCONJ
iiclr-27366	457	86	encouraging	encourage	VERB
iiclr-27366	457	87	unrighteous	unrighteous	ADJ
iiclr-27366	457	88	suits	suit	NOUN
iiclr-27366	457	89	,	,	PUNCT
iiclr-27366	457	90	so	so	SCONJ
iiclr-27366	457	91	as	as	SCONJ
iiclr-27366	457	92	to	to	PART
iiclr-27366	457	93	be	be	AUX
iiclr-27366	457	94	contrary	contrary	ADJ
iiclr-27366	457	95	to	to	ADP
iiclr-27366	457	96	public	public	ADJ
iiclr-27366	457	97	policy	policy	NOUN
iiclr-27366	457	98	–	–	PUNCT
iiclr-27366	457	99	effect	effect	NOUN
iiclr-27366	457	100	ought	ought	AUX
iiclr-27366	457	101	not	not	PART
iiclr-27366	457	102	to	to	PART
iiclr-27366	457	103	be	be	AUX
iiclr-27366	457	104	given	give	VERB
iiclr-27366	457	105	to	to	ADP
iiclr-27366	457	106	them.90	them.90	PROPN
iiclr-27366	457	107	another	another	DET
iiclr-27366	457	108	issue	issue	NOUN
iiclr-27366	457	109	with	with	ADP
iiclr-27366	457	110	respect	respect	NOUN
iiclr-27366	457	111	to	to	ADP
iiclr-27366	457	112	tpf	tpf	PROPN
iiclr-27366	457	113	is	be	AUX
iiclr-27366	457	114	also	also	ADV
iiclr-27366	457	115	relevant	relevant	ADJ
iiclr-27366	457	116	to	to	ADP
iiclr-27366	457	117	the	the	DET
iiclr-27366	457	118	funder	funder	NOUN
iiclr-27366	457	119	’s	’s	PART
iiclr-27366	457	120	status	status	NOUN
iiclr-27366	457	121	as	as	ADP
iiclr-27366	457	122	the	the	DET
iiclr-27366	457	123	third	third	ADJ
iiclr-27366	457	124	party	party	NOUN
iiclr-27366	457	125	as	as	SCONJ
iiclr-27366	457	126	this	this	DET
iiclr-27366	457	127	status	status	NOUN
iiclr-27366	457	128	limits	limit	VERB
iiclr-27366	457	129	a	a	DET
iiclr-27366	457	130	tribunal	tribunal	NOUN
iiclr-27366	457	131	or	or	CCONJ
iiclr-27366	457	132	a	a	DET
iiclr-27366	457	133	national	national	ADJ
iiclr-27366	457	134	court	court	NOUN
iiclr-27366	457	135	’s	’s	PART
iiclr-27366	457	136	jurisdiction	jurisdiction	NOUN
iiclr-27366	457	137	over	over	ADP
iiclr-27366	457	138	the	the	DET
iiclr-27366	457	139	funder	funder	NOUN
iiclr-27366	457	140	.	.	PUNCT
iiclr-27366	458	1	this	this	DET
iiclr-27366	458	2	status	status	NOUN
iiclr-27366	458	3	could	could	AUX
iiclr-27366	458	4	become	become	VERB
iiclr-27366	458	5	especially	especially	ADV
iiclr-27366	458	6	problematic	problematic	ADJ
iiclr-27366	458	7	if	if	SCONJ
iiclr-27366	458	8	the	the	DET
iiclr-27366	458	9	funder	funder	NOUN
iiclr-27366	458	10	refuses	refuse	VERB
iiclr-27366	458	11	to	to	ADP
iiclr-27366	458	12	88	88	NUM
iiclr-27366	458	13	.	.	PUNCT
iiclr-27366	459	1	i	i	PRON
iiclr-27366	459	2	d.	d.	PROPN
iiclr-27366	459	3	89	89	NUM
iiclr-27366	459	4	.	.	PUNCT
iiclr-27366	460	1	see	see	VERB
iiclr-27366	460	2	u.n	u.n	PROPN
iiclr-27366	460	3	.	.	PROPN
iiclr-27366	460	4	secretariat	secretariat	PROPN
iiclr-27366	460	5	,	,	PUNCT
iiclr-27366	460	6	possible	possible	ADJ
iiclr-27366	460	7	reform	reform	NOUN
iiclr-27366	460	8	of	of	ADP
iiclr-27366	460	9	investor	investor	NOUN
iiclr-27366	460	10	-	-	PUNCT
iiclr-27366	460	11	state	state	NOUN
iiclr-27366	460	12	dispute	dispute	NOUN
iiclr-27366	460	13	settlement	settlement	NOUN
iiclr-27366	460	14	(	(	PUNCT
iiclr-27366	460	15	isds	isds	NOUN
iiclr-27366	460	16	):	):	PUNCT
iiclr-27366	460	17	third	third	ADJ
iiclr-27366	460	18	-	-	PUNCT
iiclr-27366	460	19	party	party	NOUN
iiclr-27366	460	20	funding	funding	NOUN
iiclr-27366	460	21	–	–	PUNCT
iiclr-27366	460	22	possible	possible	ADJ
iiclr-27366	460	23	solutions	solution	NOUN
iiclr-27366	460	24	,	,	PUNCT
iiclr-27366	460	25	note	note	NOUN
iiclr-27366	460	26	by	by	ADP
iiclr-27366	460	27	the	the	DET
iiclr-27366	460	28	secretariat	secretariat	NOUN
iiclr-27366	460	29	,	,	PUNCT
iiclr-27366	460	30	comm’n	comm’n	NOUN
iiclr-27366	460	31	on	on	ADP
iiclr-27366	460	32	int’l	int’l	NUM
iiclr-27366	460	33	trade	trade	NOUN
iiclr-27366	460	34	law	law	NOUN
iiclr-27366	460	35	working	working	PROPN
iiclr-27366	460	36	group	group	PROPN
iiclr-27366	460	37	iii	iii	PROPN
iiclr-27366	460	38	(	(	PUNCT
iiclr-27366	460	39	investor	investor	NOUN
iiclr-27366	460	40	-	-	PUNCT
iiclr-27366	460	41	state	state	NOUN
iiclr-27366	460	42	dispute	dispute	NOUN
iiclr-27366	460	43	settlement	settlement	NOUN
iiclr-27366	460	44	reform	reform	NOUN
iiclr-27366	460	45	)	)	PUNCT
iiclr-27366	460	46	,	,	PUNCT
iiclr-27366	460	47	u.n	u.n	PROPN
iiclr-27366	460	48	.	.	PROPN
iiclr-27366	460	49	doc	doc	PROPN
iiclr-27366	460	50	.	.	PROPN
iiclr-27366	461	1	a	a	PRON
iiclr-27366	461	2	/	/	SYM
iiclr-27366	461	3	cn.9	cn.9	NOUN
iiclr-27366	461	4	/	/	SYM
iiclr-27366	461	5	wg.iii	wg.iii	PROPN
iiclr-27366	461	6	/	/	SYM
iiclr-27366	461	7	wp.172	wp.172	PROPN
iiclr-27366	461	8	(	(	PUNCT
iiclr-27366	461	9	aug	aug	PROPN
iiclr-27366	461	10	.	.	PROPN
iiclr-27366	461	11	2	2	NUM
iiclr-27366	461	12	,	,	PUNCT
iiclr-27366	461	13	2019	2019	NUM
iiclr-27366	461	14	)	)	PUNCT
iiclr-27366	461	15	.	.	PUNCT
iiclr-27366	462	1	90	90	NUM
iiclr-27366	462	2	.	.	X
iiclr-27366	462	3	ram	ram	PROPN
iiclr-27366	462	4	coomar	coomar	PROPN
iiclr-27366	462	5	coondoo	coondoo	PROPN
iiclr-27366	462	6	v.	v.	ADP
iiclr-27366	462	7	chunder	chunder	PROPN
iiclr-27366	462	8	canto	canto	PROPN
iiclr-27366	462	9	mookerjee	mookerjee	PROPN
iiclr-27366	462	10	,	,	PUNCT
iiclr-27366	462	11	(	(	PUNCT
iiclr-27366	462	12	1876	1876	NUM
iiclr-27366	462	13	)	)	PUNCT
iiclr-27366	462	14	2	2	NUM
iiclr-27366	462	15	app	app	X
iiclr-27366	462	16	.	.	PUNCT
iiclr-27366	463	1	cas	cas	PROPN
iiclr-27366	463	2	.	.	PROPN
iiclr-27366	463	3	186	186	NUM
iiclr-27366	463	4	,	,	PUNCT
iiclr-27366	463	5	210	210	NUM
iiclr-27366	463	6	(	(	PUNCT
iiclr-27366	463	7	india	india	PROPN
iiclr-27366	463	8	)	)	PUNCT
iiclr-27366	463	9	.	.	PUNCT
iiclr-27366	464	1	2023	2023	NUM
iiclr-27366	464	2	]	]	PUNCT
iiclr-27366	464	3	justice	justice	NOUN
iiclr-27366	464	4	,	,	PUNCT
iiclr-27366	464	5	third	third	ADJ
iiclr-27366	464	6	-	-	PUNCT
iiclr-27366	464	7	party	party	NOUN
iiclr-27366	464	8	funding	funding	NOUN
iiclr-27366	464	9	,	,	PUNCT
iiclr-27366	464	10	and	and	CCONJ
iiclr-27366	464	11	tax	tax	NOUN
iiclr-27366	464	12	treaty	treaty	NOUN
iiclr-27366	464	13	arbitration	arbitration	NOUN
iiclr-27366	464	14	61	61	NUM
iiclr-27366	464	15	pay	pay	VERB
iiclr-27366	464	16	the	the	DET
iiclr-27366	464	17	final	final	ADJ
iiclr-27366	464	18	award	award	NOUN
iiclr-27366	464	19	as	as	SCONJ
iiclr-27366	464	20	the	the	DET
iiclr-27366	464	21	funder	funder	NOUN
iiclr-27366	464	22	does	do	AUX
iiclr-27366	464	23	not	not	PART
iiclr-27366	464	24	have	have	VERB
iiclr-27366	464	25	the	the	DET
iiclr-27366	464	26	direct	direct	ADJ
iiclr-27366	464	27	obligation	obligation	NOUN
iiclr-27366	464	28	to	to	PART
iiclr-27366	464	29	pay	pay	VERB
iiclr-27366	464	30	due	due	ADP
iiclr-27366	464	31	to	to	ADP
iiclr-27366	464	32	its	its	PRON
iiclr-27366	464	33	status	status	NOUN
iiclr-27366	464	34	as	as	ADP
iiclr-27366	464	35	a	a	DET
iiclr-27366	464	36	“	"	PUNCT
iiclr-27366	464	37	third	third	ADJ
iiclr-27366	464	38	party	party	NOUN
iiclr-27366	464	39	.	.	PUNCT
iiclr-27366	464	40	”	"	PUNCT
iiclr-27366	465	1	therefore	therefore	ADV
iiclr-27366	465	2	,	,	PUNCT
iiclr-27366	465	3	this	this	PRON
iiclr-27366	465	4	often	often	ADV
iiclr-27366	465	5	leads	lead	VERB
iiclr-27366	465	6	to	to	ADP
iiclr-27366	465	7	separate	separate	ADJ
iiclr-27366	465	8	litigation	litigation	NOUN
iiclr-27366	465	9	over	over	ADP
iiclr-27366	465	10	the	the	DET
iiclr-27366	465	11	security	security	NOUN
iiclr-27366	465	12	-	-	PUNCT
iiclr-27366	465	13	for	for	ADP
iiclr-27366	465	14	-	-	PUNCT
iiclr-27366	465	15	costs	cost	NOUN
iiclr-27366	465	16	applications.91	applications.91	NOUN
iiclr-27366	465	17	generally	generally	ADV
iiclr-27366	465	18	,	,	PUNCT
iiclr-27366	465	19	mere	mere	ADJ
iiclr-27366	465	20	financial	financial	ADJ
iiclr-27366	465	21	distress	distress	NOUN
iiclr-27366	465	22	alone	alone	ADV
iiclr-27366	465	23	is	be	AUX
iiclr-27366	465	24	insufficient	insufficient	ADJ
iiclr-27366	465	25	to	to	PART
iiclr-27366	465	26	secure	secure	VERB
iiclr-27366	465	27	the	the	DET
iiclr-27366	465	28	order	order	NOUN
iiclr-27366	465	29	,	,	PUNCT
iiclr-27366	465	30	but	but	CCONJ
iiclr-27366	465	31	if	if	SCONJ
iiclr-27366	465	32	an	an	DET
iiclr-27366	465	33	applicant	applicant	NOUN
iiclr-27366	465	34	can	can	AUX
iiclr-27366	465	35	prove	prove	VERB
iiclr-27366	465	36	exceptional	exceptional	ADJ
iiclr-27366	465	37	circumstances	circumstance	NOUN
iiclr-27366	465	38	such	such	ADJ
iiclr-27366	465	39	as	as	ADP
iiclr-27366	465	40	a	a	DET
iiclr-27366	465	41	history	history	NOUN
iiclr-27366	465	42	of	of	ADP
iiclr-27366	465	43	failing	fail	VERB
iiclr-27366	465	44	to	to	PART
iiclr-27366	465	45	pay	pay	VERB
iiclr-27366	465	46	for	for	ADP
iiclr-27366	465	47	cost	cost	NOUN
iiclr-27366	465	48	awards	award	NOUN
iiclr-27366	465	49	by	by	ADP
iiclr-27366	465	50	the	the	DET
iiclr-27366	465	51	opposing	opposing	ADJ
iiclr-27366	465	52	party	party	NOUN
iiclr-27366	465	53	,	,	PUNCT
iiclr-27366	465	54	an	an	DET
iiclr-27366	465	55	arbitration	arbitration	NOUN
iiclr-27366	465	56	tribunal	tribunal	NOUN
iiclr-27366	465	57	or	or	CCONJ
iiclr-27366	465	58	a	a	DET
iiclr-27366	465	59	court	court	NOUN
iiclr-27366	465	60	tend	tend	VERB
iiclr-27366	465	61	to	to	PART
iiclr-27366	465	62	generally	generally	ADV
iiclr-27366	465	63	grant	grant	VERB
iiclr-27366	465	64	it.92	it.92	NOUN
iiclr-27366	465	65	to	to	PART
iiclr-27366	465	66	summarize	summarize	VERB
iiclr-27366	465	67	the	the	DET
iiclr-27366	465	68	concerns	concern	NOUN
iiclr-27366	465	69	over	over	ADP
iiclr-27366	465	70	the	the	DET
iiclr-27366	465	71	use	use	NOUN
iiclr-27366	465	72	of	of	ADP
iiclr-27366	465	73	tpf	tpf	NOUN
iiclr-27366	465	74	,	,	PUNCT
iiclr-27366	465	75	it	it	PRON
iiclr-27366	465	76	would	would	AUX
iiclr-27366	465	77	be	be	AUX
iiclr-27366	465	78	worthwhile	worthwhile	ADJ
iiclr-27366	465	79	to	to	PART
iiclr-27366	465	80	note	note	VERB
iiclr-27366	465	81	judge	judge	PROPN
iiclr-27366	465	82	callinan	callinan	PROPN
iiclr-27366	465	83	’s	’s	PROPN
iiclr-27366	465	84	and	and	CCONJ
iiclr-27366	465	85	judge	judge	VERB
iiclr-27366	465	86	heydon	heydon	PROPN
iiclr-27366	465	87	’s	’s	PART
iiclr-27366	465	88	joint	joint	ADJ
iiclr-27366	465	89	dissenting	dissent	VERB
iiclr-27366	465	90	judgment	judgment	NOUN
iiclr-27366	465	91	in	in	ADP
iiclr-27366	465	92	one	one	NUM
iiclr-27366	465	93	of	of	ADP
iiclr-27366	465	94	the	the	DET
iiclr-27366	465	95	leading	lead	VERB
iiclr-27366	465	96	cases	case	NOUN
iiclr-27366	465	97	on	on	ADP
iiclr-27366	465	98	tpf	tpf	PROPN
iiclr-27366	465	99	,	,	PUNCT
iiclr-27366	465	100	campbells	campbells	X
iiclr-27366	465	101	cash	cash	NOUN
iiclr-27366	465	102	and	and	CCONJ
iiclr-27366	465	103	carry	carry	VERB
iiclr-27366	465	104	pty	pty	PROPN
iiclr-27366	465	105	ltd	ltd	PROPN
iiclr-27366	465	106	v	v	PROPN
iiclr-27366	465	107	fostif	fostif	PROPN
iiclr-27366	465	108	pty	pty	PROPN
iiclr-27366	465	109	ltd	ltd	PROPN
iiclr-27366	465	110	.	.	PROPN
iiclr-27366	466	1	campbells	campbells	PROPN
iiclr-27366	466	2	is	be	AUX
iiclr-27366	466	3	a	a	DET
iiclr-27366	466	4	domestic	domestic	ADJ
iiclr-27366	466	5	litigation	litigation	NOUN
iiclr-27366	466	6	case	case	NOUN
iiclr-27366	466	7	where	where	SCONJ
iiclr-27366	466	8	the	the	DET
iiclr-27366	466	9	third	third	ADJ
iiclr-27366	466	10	-	-	PUNCT
iiclr-27366	466	11	party	party	NOUN
iiclr-27366	466	12	funder	funder	NOUN
iiclr-27366	466	13	proposed	propose	VERB
iiclr-27366	466	14	to	to	ADP
iiclr-27366	466	15	the	the	DET
iiclr-27366	466	16	potential	potential	ADJ
iiclr-27366	466	17	claimants	claimant	NOUN
iiclr-27366	466	18	to	to	PART
iiclr-27366	466	19	initiate	initiate	VERB
iiclr-27366	466	20	a	a	DET
iiclr-27366	466	21	class	class	NOUN
iiclr-27366	466	22	action	action	NOUN
iiclr-27366	466	23	on	on	ADP
iiclr-27366	466	24	behalf	behalf	NOUN
iiclr-27366	466	25	of	of	ADP
iiclr-27366	466	26	them	they	PRON
iiclr-27366	466	27	to	to	PART
iiclr-27366	466	28	recover	recover	VERB
iiclr-27366	466	29	the	the	DET
iiclr-27366	466	30	disputed	dispute	VERB
iiclr-27366	466	31	amount	amount	NOUN
iiclr-27366	466	32	.	.	PUNCT
iiclr-27366	467	1	in	in	ADP
iiclr-27366	467	2	return	return	NOUN
iiclr-27366	467	3	for	for	ADP
iiclr-27366	467	4	this	this	DET
iiclr-27366	467	5	arrangement	arrangement	NOUN
iiclr-27366	467	6	,	,	PUNCT
iiclr-27366	467	7	the	the	DET
iiclr-27366	467	8	funder	funder	NOUN
iiclr-27366	467	9	asked	ask	VERB
iiclr-27366	467	10	to	to	PART
iiclr-27366	467	11	have	have	VERB
iiclr-27366	467	12	principal	principal	ADJ
iiclr-27366	467	13	control	control	NOUN
iiclr-27366	467	14	of	of	ADP
iiclr-27366	467	15	the	the	DET
iiclr-27366	467	16	case	case	NOUN
iiclr-27366	467	17	and	and	CCONJ
iiclr-27366	467	18	to	to	PART
iiclr-27366	467	19	receive	receive	VERB
iiclr-27366	467	20	33.3	33.3	NUM
iiclr-27366	467	21	%	%	NOUN
iiclr-27366	467	22	of	of	ADP
iiclr-27366	467	23	the	the	DET
iiclr-27366	467	24	proceeds.93	proceeds.93	NOUN
iiclr-27366	467	25	the	the	DET
iiclr-27366	467	26	high	high	ADJ
iiclr-27366	467	27	court	court	NOUN
iiclr-27366	467	28	of	of	ADP
iiclr-27366	467	29	australia	australia	PROPN
iiclr-27366	467	30	upheld	uphold	VERB
iiclr-27366	467	31	the	the	DET
iiclr-27366	467	32	arrangement	arrangement	NOUN
iiclr-27366	467	33	,	,	PUNCT
iiclr-27366	467	34	but	but	CCONJ
iiclr-27366	467	35	judge	judge	VERB
iiclr-27366	467	36	callinan	callinan	PROPN
iiclr-27366	467	37	and	and	CCONJ
iiclr-27366	467	38	judge	judge	PROPN
iiclr-27366	467	39	heydon	heydon	PROPN
iiclr-27366	467	40	stated	state	VERB
iiclr-27366	467	41	that	that	SCONJ
iiclr-27366	467	42	the	the	DET
iiclr-27366	467	43	following	follow	VERB
iiclr-27366	467	44	factors	factor	NOUN
iiclr-27366	467	45	need	need	VERB
iiclr-27366	467	46	to	to	PART
iiclr-27366	467	47	be	be	AUX
iiclr-27366	467	48	taken	take	VERB
iiclr-27366	467	49	into	into	ADP
iiclr-27366	467	50	account	account	NOUN
iiclr-27366	467	51	:	:	PUNCT
iiclr-27366	467	52	a	a	X
iiclr-27366	467	53	)	)	PUNCT
iiclr-27366	467	54	whether	whether	SCONJ
iiclr-27366	467	55	the	the	DET
iiclr-27366	467	56	funder	funder	NOUN
iiclr-27366	467	57	’s	’s	PART
iiclr-27366	467	58	motive	motive	NOUN
iiclr-27366	467	59	was	be	AUX
iiclr-27366	467	60	only	only	ADV
iiclr-27366	467	61	to	to	PART
iiclr-27366	467	62	profit	profit	VERB
iiclr-27366	467	63	from	from	ADP
iiclr-27366	467	64	the	the	DET
iiclr-27366	467	65	litigation	litigation	NOUN
iiclr-27366	467	66	of	of	ADP
iiclr-27366	467	67	others	other	NOUN
iiclr-27366	467	68	,	,	PUNCT
iiclr-27366	467	69	b	b	X
iiclr-27366	467	70	)	)	PUNCT
iiclr-27366	467	71	whether	whether	SCONJ
iiclr-27366	467	72	the	the	DET
iiclr-27366	467	73	funder	funder	NOUN
iiclr-27366	467	74	sought	seek	VERB
iiclr-27366	467	75	out	out	ADP
iiclr-27366	467	76	and	and	CCONJ
iiclr-27366	467	77	encouraged	encourage	VERB
iiclr-27366	467	78	persons	person	NOUN
iiclr-27366	467	79	to	to	PART
iiclr-27366	467	80	sue	sue	VERB
iiclr-27366	467	81	who	who	PRON
iiclr-27366	467	82	would	would	AUX
iiclr-27366	467	83	not	not	PART
iiclr-27366	467	84	otherwise	otherwise	ADV
iiclr-27366	467	85	have	have	AUX
iiclr-27366	467	86	done	do	VERB
iiclr-27366	467	87	so	so	ADV
iiclr-27366	467	88	,	,	PUNCT
iiclr-27366	467	89	c	c	NOUN
iiclr-27366	467	90	)	)	PUNCT
iiclr-27366	467	91	compared	compare	VERB
iiclr-27366	467	92	to	to	ADP
iiclr-27366	467	93	the	the	DET
iiclr-27366	467	94	plaintiff	plaintiff	NOUN
iiclr-27366	467	95	's	's	PART
iiclr-27366	467	96	losses	loss	NOUN
iiclr-27366	467	97	,	,	PUNCT
iiclr-27366	467	98	whether	whether	SCONJ
iiclr-27366	467	99	the	the	DET
iiclr-27366	467	100	funder	funder	NOUN
iiclr-27366	467	101	’s	’s	PART
iiclr-27366	467	102	potential	potential	ADJ
iiclr-27366	467	103	gain	gain	NOUN
iiclr-27366	467	104	was	be	AUX
iiclr-27366	467	105	much	much	ADV
iiclr-27366	467	106	larger	large	ADJ
iiclr-27366	467	107	,	,	PUNCT
iiclr-27366	468	1	d	d	NOUN
iiclr-27366	468	2	)	)	PUNCT
iiclr-27366	468	3	whether	whether	SCONJ
iiclr-27366	468	4	the	the	DET
iiclr-27366	468	5	funder	funder	NOUN
iiclr-27366	468	6	had	have	VERB
iiclr-27366	468	7	excessive	excessive	ADJ
iiclr-27366	468	8	control	control	NOUN
iiclr-27366	468	9	of	of	ADP
iiclr-27366	468	10	the	the	DET
iiclr-27366	468	11	case	case	NOUN
iiclr-27366	468	12	,	,	PUNCT
iiclr-27366	468	13	e	e	NOUN
iiclr-27366	468	14	)	)	PUNCT
iiclr-27366	468	15	whether	whether	SCONJ
iiclr-27366	468	16	the	the	DET
iiclr-27366	468	17	plaintiff	plaintiff	NOUN
iiclr-27366	468	18	’s	’s	PART
iiclr-27366	468	19	interest	interest	NOUN
iiclr-27366	468	20	is	be	AUX
iiclr-27366	468	21	subservience	subservience	NOUN
iiclr-27366	468	22	of	of	ADP
iiclr-27366	468	23	the	the	DET
iiclr-27366	468	24	retailers	retailer	NOUN
iiclr-27366	468	25	'	'	PART
iiclr-27366	468	26	interests	interest	NOUN
iiclr-27366	468	27	to	to	ADP
iiclr-27366	468	28	those	those	PRON
iiclr-27366	468	29	of	of	ADP
iiclr-27366	468	30	the	the	DET
iiclr-27366	468	31	funders	funder	NOUN
iiclr-27366	468	32	,	,	PUNCT
iiclr-27366	468	33	f	f	X
iiclr-27366	468	34	)	)	PUNCT
iiclr-27366	468	35	whether	whether	SCONJ
iiclr-27366	468	36	the	the	DET
iiclr-27366	468	37	plaintiff	plaintiff	NOUN
iiclr-27366	468	38	’s	’s	PART
iiclr-27366	468	39	lawyers	lawyer	NOUN
iiclr-27366	468	40	had	have	VERB
iiclr-27366	468	41	a	a	DET
iiclr-27366	468	42	limited	limited	ADJ
iiclr-27366	468	43	role	role	NOUN
iiclr-27366	468	44	,	,	PUNCT
iiclr-27366	468	45	and	and	CCONJ
iiclr-27366	468	46	g	g	NOUN
iiclr-27366	468	47	)	)	PUNCT
iiclr-27366	468	48	whether	whether	SCONJ
iiclr-27366	468	49	the	the	DET
iiclr-27366	468	50	funder	funder	NOUN
iiclr-27366	468	51	had	have	VERB
iiclr-27366	468	52	a	a	DET
iiclr-27366	468	53	monopoly	monopoly	NOUN
iiclr-27366	468	54	position.94	position.94	VERB
iiclr-27366	468	55	however	however	ADV
iiclr-27366	468	56	,	,	PUNCT
iiclr-27366	468	57	despite	despite	SCONJ
iiclr-27366	468	58	the	the	DET
iiclr-27366	468	59	concerns	concern	NOUN
iiclr-27366	468	60	discussed	discuss	VERB
iiclr-27366	468	61	above	above	ADV
iiclr-27366	468	62	,	,	PUNCT
iiclr-27366	468	63	the	the	DET
iiclr-27366	468	64	number	number	NOUN
iiclr-27366	468	65	of	of	ADP
iiclr-27366	468	66	tpf	tpf	PROPN
iiclr-27366	468	67	-	-	PUNCT
iiclr-27366	468	68	backed	back	VERB
iiclr-27366	468	69	arbitration	arbitration	NOUN
iiclr-27366	468	70	cases	case	NOUN
iiclr-27366	468	71	has	have	AUX
iiclr-27366	468	72	been	be	AUX
iiclr-27366	468	73	sharply	sharply	ADV
iiclr-27366	468	74	increasing	increase	VERB
iiclr-27366	468	75	,	,	PUNCT
iiclr-27366	468	76	especially	especially	ADV
iiclr-27366	468	77	after	after	SCONJ
iiclr-27366	468	78	many	many	ADJ
iiclr-27366	468	79	jurisdictions	jurisdiction	NOUN
iiclr-27366	468	80	relaxed	relax	VERB
iiclr-27366	468	81	their	their	PRON
iiclr-27366	468	82	rules	rule	NOUN
iiclr-27366	468	83	on	on	ADP
iiclr-27366	468	84	tpf	tpf	PROPN
iiclr-27366	468	85	around	around	ADP
iiclr-27366	468	86	2006	2006	NUM
iiclr-27366	468	87	and	and	CCONJ
iiclr-27366	468	88	since	since	SCONJ
iiclr-27366	468	89	the	the	DET
iiclr-27366	468	90	economic	economic	ADJ
iiclr-27366	468	91	downturn	downturn	NOUN
iiclr-27366	468	92	in	in	ADP
iiclr-27366	468	93	2008	2008	NUM
iiclr-27366	468	94	when	when	SCONJ
iiclr-27366	468	95	many	many	ADJ
iiclr-27366	468	96	corporations	corporation	NOUN
iiclr-27366	468	97	experienced	experience	VERB
iiclr-27366	468	98	difficulties	difficulty	NOUN
iiclr-27366	468	99	in	in	ADP
iiclr-27366	468	100	bringing	bring	VERB
iiclr-27366	468	101	legal	legal	ADJ
iiclr-27366	468	102	actions	action	NOUN
iiclr-27366	468	103	due	due	ADJ
iiclr-27366	468	104	to	to	ADP
iiclr-27366	468	105	reduced	reduce	VERB
iiclr-27366	468	106	cash	cash	NOUN
iiclr-27366	468	107	flow.95	flow.95	NOUN
iiclr-27366	468	108	as	as	SCONJ
iiclr-27366	468	109	one	one	PRON
iiclr-27366	468	110	can	can	AUX
iiclr-27366	468	111	imagine	imagine	VERB
iiclr-27366	468	112	,	,	PUNCT
iiclr-27366	468	113	one	one	NUM
iiclr-27366	468	114	of	of	ADP
iiclr-27366	468	115	the	the	DET
iiclr-27366	468	116	main	main	ADJ
iiclr-27366	468	117	benefits	benefit	NOUN
iiclr-27366	468	118	tpf	tpf	NOUN
iiclr-27366	468	119	can	can	AUX
iiclr-27366	468	120	91	91	NUM
iiclr-27366	468	121	.	.	PUNCT
iiclr-27366	469	1	a	a	DET
iiclr-27366	469	2	security	security	NOUN
iiclr-27366	469	3	-	-	PUNCT
iiclr-27366	469	4	for	for	ADP
iiclr-27366	469	5	-	-	PUNCT
iiclr-27366	469	6	costs	cost	NOUN
iiclr-27366	469	7	is	be	AUX
iiclr-27366	469	8	a	a	DET
iiclr-27366	469	9	court	court	NOUN
iiclr-27366	469	10	order	order	NOUN
iiclr-27366	469	11	to	to	PART
iiclr-27366	469	12	protect	protect	VERB
iiclr-27366	469	13	the	the	DET
iiclr-27366	469	14	interest	interest	NOUN
iiclr-27366	469	15	of	of	ADP
iiclr-27366	469	16	a	a	DET
iiclr-27366	469	17	party	party	NOUN
iiclr-27366	469	18	by	by	ADP
iiclr-27366	469	19	requiring	require	VERB
iiclr-27366	469	20	the	the	DET
iiclr-27366	469	21	other	other	ADJ
iiclr-27366	469	22	party	party	NOUN
iiclr-27366	469	23	to	to	PART
iiclr-27366	469	24	make	make	VERB
iiclr-27366	469	25	a	a	DET
iiclr-27366	469	26	payment	payment	NOUN
iiclr-27366	469	27	first	first	ADV
iiclr-27366	469	28	as	as	ADP
iiclr-27366	469	29	a	a	DET
iiclr-27366	469	30	security	security	NOUN
iiclr-27366	469	31	for	for	ADP
iiclr-27366	469	32	the	the	DET
iiclr-27366	469	33	other	other	ADJ
iiclr-27366	469	34	party	party	NOUN
iiclr-27366	469	35	’s	’s	PART
iiclr-27366	469	36	costs	cost	NOUN
iiclr-27366	469	37	.	.	PUNCT
iiclr-27366	470	1	see	see	VERB
iiclr-27366	470	2	ari	ari	PROPN
iiclr-27366	470	3	mackinnon	mackinnon	PROPN
iiclr-27366	470	4	,	,	PUNCT
iiclr-27366	470	5	aaron	aaron	PROPN
iiclr-27366	470	6	gavin	gavin	PROPN
iiclr-27366	470	7	&	&	CCONJ
iiclr-27366	470	8	leila	leila	PROPN
iiclr-27366	470	9	mgaloblishvili	mgaloblishvili	PROPN
iiclr-27366	470	10	,	,	PUNCT
iiclr-27366	470	11	‘	'	PUNCT
iiclr-27366	470	12	state	state	NOUN
iiclr-27366	470	13	of	of	ADP
iiclr-27366	470	14	the	the	DET
iiclr-27366	470	15	rules	rule	NOUN
iiclr-27366	470	16	’	'	PUNCT
iiclr-27366	470	17	on	on	ADP
iiclr-27366	470	18	third	third	ADJ
iiclr-27366	470	19	-	-	PUNCT
iiclr-27366	470	20	party	party	NOUN
iiclr-27366	470	21	funding	funding	NOUN
iiclr-27366	470	22	in	in	ADP
iiclr-27366	470	23	international	international	ADJ
iiclr-27366	470	24	arbitration	arbitration	NOUN
iiclr-27366	470	25	,	,	PUNCT
iiclr-27366	470	26	above	above	ADP
iiclr-27366	470	27	the	the	DET
iiclr-27366	470	28	law	law	NOUN
iiclr-27366	470	29	(	(	PUNCT
iiclr-27366	470	30	july	july	PROPN
iiclr-27366	470	31	29	29	NUM
iiclr-27366	470	32	,	,	PUNCT
iiclr-27366	470	33	2021	2021	NUM
iiclr-27366	470	34	,	,	PUNCT
iiclr-27366	470	35	12:12	12:12	NUM
iiclr-27366	470	36	pm	pm	NOUN
iiclr-27366	470	37	)	)	PUNCT
iiclr-27366	470	38	,	,	PUNCT
iiclr-27366	470	39	https://abovethelaw.com/2021/07/state-ofthe-rules-on-third-party-funding-in-international-arbitration/	https://abovethelaw.com/2021/07/state-ofthe-rules-on-third-party-funding-in-international-arbitration/	PROPN
iiclr-27366	471	1	[	[	X
iiclr-27366	471	2	https://perma.cc/q3f4-vkcn	https://perma.cc/q3f4-vkcn	PROPN
iiclr-27366	471	3	]	]	PUNCT
iiclr-27366	471	4	.	.	PUNCT
iiclr-27366	472	1	92	92	NUM
iiclr-27366	472	2	.	.	PUNCT
iiclr-27366	473	1	i	i	PRON
iiclr-27366	473	2	d.	d.	PROPN
iiclr-27366	473	3	93	93	NUM
iiclr-27366	473	4	.	.	PUNCT
iiclr-27366	474	1	campbells	campbell	NOUN
iiclr-27366	474	2	cash	cash	NOUN
iiclr-27366	474	3	and	and	CCONJ
iiclr-27366	474	4	carry	carry	VERB
iiclr-27366	474	5	pty	pty	NOUN
iiclr-27366	474	6	limited	limit	VERB
iiclr-27366	474	7	v	v	PROPN
iiclr-27366	474	8	fostif	fostif	PROPN
iiclr-27366	474	9	pty	pty	NOUN
iiclr-27366	474	10	limited	limit	VERB
iiclr-27366	474	11	[	[	X
iiclr-27366	474	12	2006	2006	NUM
iiclr-27366	474	13	]	]	X
iiclr-27366	474	14	hca	hca	X
iiclr-27366	474	15	41	41	NUM
iiclr-27366	474	16	(	(	PUNCT
iiclr-27366	474	17	austl	austl	NOUN
iiclr-27366	474	18	.	.	PUNCT
iiclr-27366	474	19	)	)	PUNCT
iiclr-27366	474	20	.	.	PUNCT
iiclr-27366	475	1	94	94	X
iiclr-27366	475	2	.	.	PUNCT
iiclr-27366	476	1	i	i	PRON
iiclr-27366	476	2	d.	d.	PROPN
iiclr-27366	476	3	¶¶	¶¶	PROPN
iiclr-27366	476	4	268	268	NUM
iiclr-27366	476	5	-	-	SYM
iiclr-27366	476	6	83	83	NUM
iiclr-27366	476	7	.	.	PUNCT
iiclr-27366	476	8	95	95	NUM
iiclr-27366	476	9	.	.	PUNCT
iiclr-27366	476	10	regions	region	NOUN
iiclr-27366	476	11	including	include	VERB
iiclr-27366	476	12	the	the	DET
iiclr-27366	476	13	u.s	u.s	PROPN
iiclr-27366	476	14	.	.	PROPN
iiclr-27366	476	15	,	,	PUNCT
iiclr-27366	476	16	the	the	DET
iiclr-27366	476	17	u.k	u.k	PROPN
iiclr-27366	476	18	.	.	PROPN
iiclr-27366	476	19	,	,	PUNCT
iiclr-27366	476	20	australia	australia	PROPN
iiclr-27366	476	21	,	,	PUNCT
iiclr-27366	476	22	singapore	singapore	PROPN
iiclr-27366	476	23	,	,	PUNCT
iiclr-27366	476	24	hong	hong	PROPN
iiclr-27366	476	25	kong	kong	PROPN
iiclr-27366	476	26	,	,	PUNCT
iiclr-27366	476	27	china	china	PROPN
iiclr-27366	476	28	,	,	PUNCT
iiclr-27366	476	29	latin	latin	PROPN
iiclr-27366	476	30	america	america	PROPN
iiclr-27366	476	31	,	,	PUNCT
iiclr-27366	476	32	and	and	CCONJ
iiclr-27366	476	33	europe	europe	PROPN
iiclr-27366	476	34	relaxed	relax	VERB
iiclr-27366	476	35	the	the	DET
iiclr-27366	476	36	tpf	tpf	NOUN
iiclr-27366	476	37	rules	rule	NOUN
iiclr-27366	476	38	.	.	PUNCT
iiclr-27366	477	1	see	see	VERB
iiclr-27366	477	2	bao	bao	PROPN
iiclr-27366	477	3	,	,	PUNCT
iiclr-27366	477	4	supra	supra	PROPN
iiclr-27366	477	5	note	note	NOUN
iiclr-27366	477	6	12	12	NUM
iiclr-27366	477	7	.	.	PUNCT
iiclr-27366	478	1	see	see	VERB
iiclr-27366	478	2	haeri	haeri	PROPN
iiclr-27366	478	3	,	,	PUNCT
iiclr-27366	478	4	huelmo	huelmo	PROPN
iiclr-27366	478	5	&	&	CCONJ
iiclr-27366	478	6	gasparotti	gasparotti	PROPN
iiclr-27366	478	7	,	,	PUNCT
iiclr-27366	478	8	supra	supra	PROPN
iiclr-27366	478	9	note	note	NOUN
iiclr-27366	478	10	71	71	NUM
iiclr-27366	478	11	,	,	PUNCT
iiclr-27366	478	12	at	at	ADP
iiclr-27366	478	13	18	18	NUM
iiclr-27366	478	14	.	.	PUNCT
iiclr-27366	479	1	62	62	NUM
iiclr-27366	479	2	indiana	indiana	PROPN
iiclr-27366	479	3	int’l	int’l	NUM
iiclr-27366	479	4	&	&	CCONJ
iiclr-27366	479	5	comp	comp	PROPN
iiclr-27366	479	6	.	.	PUNCT
iiclr-27366	480	1	law	law	NOUN
iiclr-27366	480	2	review	review	NOUN
iiclr-27366	481	1	[	[	X
iiclr-27366	481	2	vol	vol	NOUN
iiclr-27366	481	3	.	.	PUNCT
iiclr-27366	482	1	33:39	33:39	NUM
iiclr-27366	482	2	provide	provide	VERB
iiclr-27366	482	3	is	be	AUX
iiclr-27366	482	4	the	the	DET
iiclr-27366	482	5	opportunity	opportunity	NOUN
iiclr-27366	482	6	for	for	ADP
iiclr-27366	482	7	a	a	DET
iiclr-27366	482	8	party	party	NOUN
iiclr-27366	482	9	without	without	ADP
iiclr-27366	482	10	sufficient	sufficient	ADJ
iiclr-27366	482	11	financial	financial	ADJ
iiclr-27366	482	12	resources	resource	NOUN
iiclr-27366	482	13	to	to	PART
iiclr-27366	482	14	access	access	VERB
iiclr-27366	482	15	justice.96	justice.96	PROPN
iiclr-27366	482	16	the	the	DET
iiclr-27366	482	17	australian	australian	ADJ
iiclr-27366	482	18	government	government	NOUN
iiclr-27366	482	19	’s	’s	PART
iiclr-27366	482	20	statement	statement	NOUN
iiclr-27366	482	21	below	below	ADP
iiclr-27366	482	22	on	on	ADP
iiclr-27366	482	23	tpf	tpf	PROPN
iiclr-27366	482	24	seems	seem	VERB
iiclr-27366	482	25	to	to	PART
iiclr-27366	482	26	show	show	VERB
iiclr-27366	482	27	the	the	DET
iiclr-27366	482	28	current	current	ADJ
iiclr-27366	482	29	position	position	NOUN
iiclr-27366	482	30	of	of	ADP
iiclr-27366	482	31	the	the	DET
iiclr-27366	482	32	majority	majority	NOUN
iiclr-27366	482	33	of	of	ADP
iiclr-27366	482	34	jurisdictions	jurisdiction	NOUN
iiclr-27366	482	35	on	on	ADP
iiclr-27366	482	36	the	the	DET
iiclr-27366	482	37	use	use	NOUN
iiclr-27366	482	38	of	of	ADP
iiclr-27366	482	39	tpf	tpf	PROPN
iiclr-27366	482	40	in	in	ADP
iiclr-27366	482	41	general	general	ADJ
iiclr-27366	482	42	:	:	PUNCT
iiclr-27366	482	43	the	the	DET
iiclr-27366	482	44	government	government	NOUN
iiclr-27366	482	45	supports	support	VERB
iiclr-27366	482	46	class	class	NOUN
iiclr-27366	482	47	actions	action	NOUN
iiclr-27366	482	48	and	and	CCONJ
iiclr-27366	482	49	litigation	litigation	NOUN
iiclr-27366	482	50	funders	funder	NOUN
iiclr-27366	482	51	as	as	SCONJ
iiclr-27366	482	52	they	they	PRON
iiclr-27366	482	53	can	can	AUX
iiclr-27366	482	54	provide	provide	VERB
iiclr-27366	482	55	access	access	NOUN
iiclr-27366	482	56	to	to	ADP
iiclr-27366	482	57	justice	justice	NOUN
iiclr-27366	482	58	for	for	ADP
iiclr-27366	482	59	a	a	DET
iiclr-27366	482	60	large	large	ADJ
iiclr-27366	482	61	number	number	NOUN
iiclr-27366	482	62	of	of	ADP
iiclr-27366	482	63	consumers	consumer	NOUN
iiclr-27366	482	64	who	who	PRON
iiclr-27366	482	65	may	may	AUX
iiclr-27366	482	66	otherwise	otherwise	ADV
iiclr-27366	482	67	have	have	VERB
iiclr-27366	482	68	difficulties	difficulty	NOUN
iiclr-27366	482	69	in	in	ADP
iiclr-27366	482	70	resolving	resolve	VERB
iiclr-27366	482	71	disputes	dispute	NOUN
iiclr-27366	482	72	.	.	PUNCT
iiclr-27366	483	1	the	the	DET
iiclr-27366	483	2	government	government	NOUN
iiclr-27366	483	3	's	's	PART
iiclr-27366	483	4	main	main	ADJ
iiclr-27366	483	5	objective	objective	NOUN
iiclr-27366	483	6	is	be	AUX
iiclr-27366	483	7	therefore	therefore	ADV
iiclr-27366	483	8	to	to	PART
iiclr-27366	483	9	ensure	ensure	VERB
iiclr-27366	483	10	that	that	SCONJ
iiclr-27366	483	11	consumers	consumer	NOUN
iiclr-27366	483	12	do	do	AUX
iiclr-27366	483	13	not	not	PART
iiclr-27366	483	14	lose	lose	VERB
iiclr-27366	483	15	this	this	DET
iiclr-27366	483	16	important	important	ADJ
iiclr-27366	483	17	means	mean	NOUN
iiclr-27366	483	18	of	of	ADP
iiclr-27366	483	19	obtaining	obtain	VERB
iiclr-27366	483	20	access	access	NOUN
iiclr-27366	483	21	to	to	ADP
iiclr-27366	483	22	the	the	DET
iiclr-27366	483	23	justice	justice	NOUN
iiclr-27366	483	24	system.97	system.97	NOUN
iiclr-27366	483	25	due	due	ADJ
iiclr-27366	483	26	to	to	ADP
iiclr-27366	483	27	this	this	DET
iiclr-27366	483	28	reason	reason	NOUN
iiclr-27366	483	29	,	,	PUNCT
iiclr-27366	483	30	many	many	ADJ
iiclr-27366	483	31	jurisdictions	jurisdiction	NOUN
iiclr-27366	483	32	have	have	AUX
iiclr-27366	483	33	begun	begin	VERB
iiclr-27366	483	34	to	to	PART
iiclr-27366	483	35	acknowledge	acknowledge	VERB
iiclr-27366	483	36	the	the	DET
iiclr-27366	483	37	benefits	benefit	NOUN
iiclr-27366	483	38	and	and	CCONJ
iiclr-27366	483	39	value	value	NOUN
iiclr-27366	483	40	of	of	ADP
iiclr-27366	483	41	tpf	tpf	PROPN
iiclr-27366	483	42	and	and	CCONJ
iiclr-27366	483	43	have	have	AUX
iiclr-27366	483	44	started	start	VERB
iiclr-27366	483	45	to	to	PART
iiclr-27366	483	46	relax	relax	VERB
iiclr-27366	483	47	their	their	PRON
iiclr-27366	483	48	rules	rule	NOUN
iiclr-27366	483	49	on	on	ADP
iiclr-27366	483	50	tpf	tpf	PROPN
iiclr-27366	483	51	.	.	PUNCT
iiclr-27366	484	1	in	in	ADP
iiclr-27366	484	2	campbells	campbell	NOUN
iiclr-27366	484	3	,	,	PUNCT
iiclr-27366	484	4	the	the	DET
iiclr-27366	484	5	high	high	ADJ
iiclr-27366	484	6	court	court	NOUN
iiclr-27366	484	7	of	of	ADP
iiclr-27366	484	8	australia	australia	PROPN
iiclr-27366	484	9	expressed	express	VERB
iiclr-27366	484	10	that	that	SCONJ
iiclr-27366	484	11	“	"	PUNCT
iiclr-27366	484	12	access	access	NOUN
iiclr-27366	484	13	to	to	ADP
iiclr-27366	484	14	justice	justice	NOUN
iiclr-27366	484	15	”	"	PUNCT
iiclr-27366	484	16	is	be	AUX
iiclr-27366	484	17	“	"	PUNCT
iiclr-27366	484	18	a	a	DET
iiclr-27366	484	19	fundamental	fundamental	ADJ
iiclr-27366	484	20	human	human	ADJ
iiclr-27366	484	21	right	right	NOUN
iiclr-27366	484	22	which	which	PRON
iiclr-27366	484	23	ought	ought	AUX
iiclr-27366	484	24	to	to	PART
iiclr-27366	484	25	be	be	AUX
iiclr-27366	484	26	readily	readily	ADV
iiclr-27366	484	27	available	available	ADJ
iiclr-27366	484	28	to	to	ADP
iiclr-27366	484	29	all,”98	all,”98	INTJ
iiclr-27366	484	30	and	and	CCONJ
iiclr-27366	484	31	in	in	ADP
iiclr-27366	484	32	arkin	arkin	PROPN
iiclr-27366	484	33	v.	v.	PROPN
iiclr-27366	484	34	borchard	borchard	PROPN
iiclr-27366	484	35	lines	line	NOUN
iiclr-27366	484	36	,	,	PUNCT
iiclr-27366	484	37	ltd	ltd	PROPN
iiclr-27366	484	38	.	.	PROPN
iiclr-27366	484	39	,	,	PUNCT
iiclr-27366	484	40	the	the	DET
iiclr-27366	484	41	court	court	NOUN
iiclr-27366	484	42	of	of	ADP
iiclr-27366	484	43	appeal	appeal	NOUN
iiclr-27366	484	44	of	of	ADP
iiclr-27366	484	45	england	england	PROPN
iiclr-27366	484	46	&	&	CCONJ
iiclr-27366	484	47	wales	wales	PROPN
iiclr-27366	484	48	explained	explain	VERB
iiclr-27366	484	49	that	that	SCONJ
iiclr-27366	484	50	the	the	DET
iiclr-27366	484	51	funders	funder	NOUN
iiclr-27366	484	52	could	could	AUX
iiclr-27366	484	53	help	help	VERB
iiclr-27366	484	54	those	those	PRON
iiclr-27366	484	55	“	"	PUNCT
iiclr-27366	484	56	seeking	seek	VERB
iiclr-27366	484	57	access	access	NOUN
iiclr-27366	484	58	to	to	ADP
iiclr-27366	484	59	justice	justice	NOUN
iiclr-27366	484	60	which	which	PRON
iiclr-27366	484	61	they	they	PRON
iiclr-27366	484	62	could	could	AUX
iiclr-27366	484	63	not	not	PART
iiclr-27366	484	64	otherwise	otherwise	ADV
iiclr-27366	484	65	afford	afford	VERB
iiclr-27366	484	66	.	.	PUNCT
iiclr-27366	485	1	”99	”99	PROPN
iiclr-27366	485	2	further	far	ADV
iiclr-27366	485	3	,	,	PUNCT
iiclr-27366	485	4	in	in	ADP
iiclr-27366	485	5	gulf	gulf	PROPN
iiclr-27366	485	6	azov	azov	PROPN
iiclr-27366	485	7	shipping	shipping	PROPN
iiclr-27366	485	8	co	co	PROPN
iiclr-27366	485	9	ltd	ltd	PROPN
iiclr-27366	485	10	&	&	CCONJ
iiclr-27366	485	11	ors	ors	PROPN
iiclr-27366	485	12	v.	v.	ADP
iiclr-27366	485	13	chief	chief	ADJ
iiclr-27366	485	14	humphery	humphery	NOUN
iiclr-27366	485	15	ikikefe	ikikefe	NOUN
iiclr-27366	485	16	idisi	idisi	VERB
iiclr-27366	485	17	&	&	CCONJ
iiclr-27366	485	18	ors	ors	PROPN
iiclr-27366	485	19	,	,	PUNCT
iiclr-27366	485	20	lord	lord	PROPN
iiclr-27366	485	21	phillips	phillips	PROPN
iiclr-27366	485	22	,	,	PUNCT
iiclr-27366	485	23	mr	mr	PROPN
iiclr-27366	485	24	stated	state	VERB
iiclr-27366	485	25	with	with	ADP
iiclr-27366	485	26	respect	respect	NOUN
iiclr-27366	485	27	to	to	ADP
iiclr-27366	485	28	tpf	tpf	NOUN
iiclr-27366	485	29	that	that	SCONJ
iiclr-27366	485	30	“	"	PUNCT
iiclr-27366	485	31	[	[	X
iiclr-27366	485	32	p]ublic	p]ublic	ADJ
iiclr-27366	485	33	policy	policy	NOUN
iiclr-27366	485	34	now	now	ADV
iiclr-27366	485	35	recognises	recognise	VERB
iiclr-27366	485	36	that	that	SCONJ
iiclr-27366	485	37	it	it	PRON
iiclr-27366	485	38	is	be	AUX
iiclr-27366	485	39	desirable	desirable	ADJ
iiclr-27366	485	40	,	,	PUNCT
iiclr-27366	485	41	in	in	ADP
iiclr-27366	485	42	order	order	NOUN
iiclr-27366	485	43	to	to	PART
iiclr-27366	485	44	facilitate	facilitate	VERB
iiclr-27366	485	45	access	access	NOUN
iiclr-27366	485	46	to	to	ADP
iiclr-27366	485	47	justice	justice	NOUN
iiclr-27366	485	48	,	,	PUNCT
iiclr-27366	485	49	that	that	SCONJ
iiclr-27366	485	50	third	third	ADJ
iiclr-27366	485	51	parties	party	NOUN
iiclr-27366	485	52	should	should	AUX
iiclr-27366	485	53	provide	provide	VERB
iiclr-27366	485	54	assistance	assistance	NOUN
iiclr-27366	485	55	designed	design	VERB
iiclr-27366	485	56	to	to	PART
iiclr-27366	485	57	ensure	ensure	VERB
iiclr-27366	485	58	that	that	SCONJ
iiclr-27366	485	59	those	those	PRON
iiclr-27366	485	60	who	who	PRON
iiclr-27366	485	61	are	be	AUX
iiclr-27366	485	62	involved	involve	VERB
iiclr-27366	485	63	in	in	ADP
iiclr-27366	485	64	litigation	litigation	NOUN
iiclr-27366	485	65	have	have	VERB
iiclr-27366	485	66	the	the	DET
iiclr-27366	485	67	benefit	benefit	NOUN
iiclr-27366	485	68	of	of	ADP
iiclr-27366	485	69	legal	legal	ADJ
iiclr-27366	485	70	representation	representation	NOUN
iiclr-27366	485	71	.	.	PUNCT
iiclr-27366	486	1	”100	”100	PROPN
iiclr-27366	486	2	academics	academic	NOUN
iiclr-27366	486	3	and	and	CCONJ
iiclr-27366	486	4	practitioners	practitioner	NOUN
iiclr-27366	486	5	in	in	ADP
iiclr-27366	486	6	the	the	DET
iiclr-27366	486	7	field	field	NOUN
iiclr-27366	486	8	of	of	ADP
iiclr-27366	486	9	international	international	ADJ
iiclr-27366	486	10	arbitration	arbitration	NOUN
iiclr-27366	486	11	and	and	CCONJ
iiclr-27366	486	12	tpf	tpf	PROPN
iiclr-27366	486	13	generally	generally	ADV
iiclr-27366	486	14	share	share	VERB
iiclr-27366	486	15	a	a	DET
iiclr-27366	486	16	similar	similar	ADJ
iiclr-27366	486	17	idea	idea	NOUN
iiclr-27366	486	18	on	on	ADP
iiclr-27366	486	19	tpf	tpf	PROPN
iiclr-27366	486	20	as	as	ADV
iiclr-27366	486	21	well	well	ADV
iiclr-27366	486	22	:	:	PUNCT
iiclr-27366	486	23	sometimes	sometimes	ADV
iiclr-27366	486	24	arbitration	arbitration	NOUN
iiclr-27366	486	25	is	be	AUX
iiclr-27366	486	26	a	a	DET
iiclr-27366	486	27	contest	contest	NOUN
iiclr-27366	486	28	of	of	ADP
iiclr-27366	486	29	equals	equal	NOUN
iiclr-27366	486	30	.	.	PUNCT
iiclr-27366	486	31	.	.	PUNCT
iiclr-27366	486	32	.	.	PUNCT
iiclr-27366	486	33	.	.	PUNCT
iiclr-27366	487	1	however	however	ADV
iiclr-27366	487	2	,	,	PUNCT
iiclr-27366	487	3	if	if	SCONJ
iiclr-27366	487	4	one	one	NUM
iiclr-27366	487	5	of	of	ADP
iiclr-27366	487	6	the	the	DET
iiclr-27366	487	7	parties	party	NOUN
iiclr-27366	487	8	is	be	AUX
iiclr-27366	487	9	much	much	ADV
iiclr-27366	487	10	smaller	small	ADJ
iiclr-27366	487	11	than	than	ADP
iiclr-27366	487	12	the	the	DET
iiclr-27366	487	13	other	other	ADJ
iiclr-27366	487	14	,	,	PUNCT
iiclr-27366	487	15	.	.	PUNCT
iiclr-27366	487	16	.	.	PUNCT
iiclr-27366	487	17	.	.	PUNCT
iiclr-27366	488	1	even	even	ADV
iiclr-27366	488	2	if	if	SCONJ
iiclr-27366	488	3	the	the	DET
iiclr-27366	488	4	weaker	weak	ADJ
iiclr-27366	488	5	of	of	ADP
iiclr-27366	488	6	the	the	DET
iiclr-27366	488	7	two	two	NUM
iiclr-27366	488	8	parties	party	NOUN
iiclr-27366	488	9	has	have	VERB
iiclr-27366	488	10	a	a	DET
iiclr-27366	488	11	very	very	ADV
iiclr-27366	488	12	strong	strong	ADJ
iiclr-27366	488	13	case	case	NOUN
iiclr-27366	488	14	on	on	ADP
iiclr-27366	488	15	the	the	DET
iiclr-27366	488	16	merits	merit	NOUN
iiclr-27366	488	17	,	,	PUNCT
iiclr-27366	488	18	it	it	PRON
iiclr-27366	488	19	would	would	AUX
iiclr-27366	488	20	have	have	VERB
iiclr-27366	488	21	a	a	DET
iiclr-27366	488	22	difficult	difficult	ADJ
iiclr-27366	488	23	time	time	NOUN
iiclr-27366	488	24	turning	turn	VERB
iiclr-27366	488	25	down	down	ADP
iiclr-27366	488	26	a	a	DET
iiclr-27366	488	27	low	low	ADJ
iiclr-27366	488	28	settlement	settlement	NOUN
iiclr-27366	488	29	offer	offer	NOUN
iiclr-27366	488	30	that	that	PRON
iiclr-27366	488	31	would	would	AUX
iiclr-27366	488	32	free	free	VERB
iiclr-27366	488	33	it	it	PRON
iiclr-27366	488	34	of	of	ADP
iiclr-27366	488	35	the	the	DET
iiclr-27366	488	36	burdens	burden	NOUN
iiclr-27366	488	37	of	of	ADP
iiclr-27366	488	38	ongoing	ongoing	ADJ
iiclr-27366	488	39	dispute	dispute	NOUN
iiclr-27366	488	40	resolution	resolution	NOUN
iiclr-27366	488	41	.	.	PUNCT
iiclr-27366	489	1	the	the	DET
iiclr-27366	489	2	ultimate	ultimate	ADJ
iiclr-27366	489	3	resolution	resolution	NOUN
iiclr-27366	489	4	of	of	ADP
iiclr-27366	489	5	the	the	DET
iiclr-27366	489	6	case	case	NOUN
iiclr-27366	489	7	would	would	AUX
iiclr-27366	489	8	likely	likely	ADV
iiclr-27366	489	9	be	be	AUX
iiclr-27366	489	10	influenced	influence	VERB
iiclr-27366	489	11	as	as	ADV
iiclr-27366	489	12	much	much	ADJ
iiclr-27366	489	13	by	by	ADP
iiclr-27366	489	14	the	the	DET
iiclr-27366	489	15	bargaining	bargaining	NOUN
iiclr-27366	489	16	imbalances	imbalance	NOUN
iiclr-27366	489	17	between	between	ADP
iiclr-27366	489	18	the	the	DET
iiclr-27366	489	19	parties	party	NOUN
iiclr-27366	489	20	as	as	ADP
iiclr-27366	489	21	by	by	ADP
iiclr-27366	489	22	the	the	DET
iiclr-27366	489	23	underlying	underlie	VERB
iiclr-27366	489	24	merits	merit	NOUN
iiclr-27366	489	25	of	of	ADP
iiclr-27366	489	26	the	the	DET
iiclr-27366	489	27	case	case	NOUN
iiclr-27366	489	28	.	.	PUNCT
iiclr-27366	489	29	.	.	PUNCT
iiclr-27366	490	1	.	.	PUNCT
iiclr-27366	491	1	and	and	CCONJ
iiclr-27366	491	2	indeed	indeed	ADV
iiclr-27366	491	3	arbitration	arbitration	NOUN
iiclr-27366	491	4	finance	finance	NOUN
iiclr-27366	491	5	,	,	PUNCT
iiclr-27366	491	6	with	with	ADP
iiclr-27366	491	7	its	its	PRON
iiclr-27366	491	8	ability	ability	NOUN
iiclr-27366	491	9	to	to	PART
iiclr-27366	491	10	allow	allow	VERB
iiclr-27366	491	11	even	even	ADV
iiclr-27366	491	12	the	the	DET
iiclr-27366	491	13	most	most	ADV
iiclr-27366	491	14	financially	financially	ADV
iiclr-27366	491	15	constrained	constrain	VERB
iiclr-27366	491	16	party	party	NOUN
iiclr-27366	491	17	to	to	PART
iiclr-27366	491	18	pursue	pursue	VERB
iiclr-27366	491	19	a	a	DET
iiclr-27366	491	20	meritorious	meritorious	ADJ
iiclr-27366	491	21	claim	claim	NOUN
iiclr-27366	491	22	in	in	ADP
iiclr-27366	491	23	an	an	DET
iiclr-27366	491	24	appropriate	appropriate	ADJ
iiclr-27366	491	25	manner	manner	NOUN
iiclr-27366	491	26	,	,	PUNCT
iiclr-27366	491	27	addresses	address	VERB
iiclr-27366	491	28	this	this	DET
iiclr-27366	491	29	very	very	ADV
iiclr-27366	491	30	important	important	ADJ
iiclr-27366	491	31	access	access	NOUN
iiclr-27366	491	32	to	to	ADP
iiclr-27366	491	33	justice	justice	NOUN
iiclr-27366	491	34	and	and	CCONJ
iiclr-27366	491	35	due	due	ADJ
iiclr-27366	491	36	process	process	NOUN
iiclr-27366	491	37	issue.101	issue.101	PROPN
iiclr-27366	491	38	96	96	NUM
iiclr-27366	491	39	.	.	PUNCT
iiclr-27366	492	1	maya	maya	PROPN
iiclr-27366	492	2	steinitz	steinitz	PROPN
iiclr-27366	492	3	,	,	PUNCT
iiclr-27366	492	4	whose	whose	DET
iiclr-27366	492	5	claim	claim	NOUN
iiclr-27366	492	6	is	be	AUX
iiclr-27366	492	7	this	this	PRON
iiclr-27366	492	8	anyway	anyway	ADV
iiclr-27366	492	9	?	?	PUNCT
iiclr-27366	493	1	third	third	ADJ
iiclr-27366	493	2	-	-	PUNCT
iiclr-27366	493	3	party	party	NOUN
iiclr-27366	493	4	litigation	litigation	NOUN
iiclr-27366	493	5	funding	funding	NOUN
iiclr-27366	493	6	,	,	PUNCT
iiclr-27366	493	7	95	95	NUM
iiclr-27366	493	8	minn	minn	NOUN
iiclr-27366	493	9	.	.	PUNCT
iiclr-27366	494	1	l.	l.	PROPN
iiclr-27366	494	2	rev	rev	PROPN
iiclr-27366	494	3	.	.	PROPN
iiclr-27366	494	4	1268	1268	NUM
iiclr-27366	494	5	,	,	PUNCT
iiclr-27366	494	6	1276	1276	NUM
iiclr-27366	494	7	(	(	PUNCT
iiclr-27366	494	8	2011	2011	NUM
iiclr-27366	494	9	)	)	PUNCT
iiclr-27366	494	10	.	.	PUNCT
iiclr-27366	495	1	97	97	NUM
iiclr-27366	495	2	.	.	PUNCT
iiclr-27366	496	1	explanatory	explanatory	ADJ
iiclr-27366	496	2	statement	statement	NOUN
iiclr-27366	496	3	,	,	PUNCT
iiclr-27366	496	4	corporations	corporation	NOUN
iiclr-27366	496	5	amendment	amendment	NOUN
iiclr-27366	496	6	regulation	regulation	NOUN
iiclr-27366	496	7	2012	2012	NUM
iiclr-27366	496	8	(	(	PUNCT
iiclr-27366	496	9	no	no	DET
iiclr-27366	496	10	6	6	NUM
iiclr-27366	496	11	)	)	PUNCT
iiclr-27366	496	12	(	(	PUNCT
iiclr-27366	496	13	austl	austl	NOUN
iiclr-27366	496	14	.	.	PUNCT
iiclr-27366	496	15	)	)	PUNCT
iiclr-27366	496	16	.	.	PUNCT
iiclr-27366	497	1	98	98	NUM
iiclr-27366	497	2	.	.	PUNCT
iiclr-27366	498	1	see	see	VERB
iiclr-27366	498	2	campbells	campbell	NOUN
iiclr-27366	498	3	cash	cash	NOUN
iiclr-27366	498	4	and	and	CCONJ
iiclr-27366	498	5	carry	carry	VERB
iiclr-27366	498	6	pty	pty	NOUN
iiclr-27366	498	7	limited	limit	VERB
iiclr-27366	498	8	v	v	PROPN
iiclr-27366	498	9	fostif	fostif	PROPN
iiclr-27366	498	10	pty	pty	NOUN
iiclr-27366	498	11	limited	limit	VERB
iiclr-27366	498	12	[	[	X
iiclr-27366	498	13	2006	2006	NUM
iiclr-27366	498	14	]	]	X
iiclr-27366	498	15	hca	hca	X
iiclr-27366	498	16	41	41	NUM
iiclr-27366	498	17	(	(	PUNCT
iiclr-27366	498	18	austl	austl	NOUN
iiclr-27366	498	19	.	.	PUNCT
iiclr-27366	498	20	)	)	PUNCT
iiclr-27366	498	21	.	.	PUNCT
iiclr-27366	499	1	99	99	NUM
iiclr-27366	499	2	.	.	PUNCT
iiclr-27366	500	1	arkin	arkin	PROPN
iiclr-27366	500	2	v	v	PROPN
iiclr-27366	500	3	borchard	borchard	PROPN
iiclr-27366	500	4	lines	lines	PROPN
iiclr-27366	500	5	ltd	ltd	PROPN
iiclr-27366	501	1	[	[	X
iiclr-27366	501	2	2005	2005	NUM
iiclr-27366	501	3	]	]	PUNCT
iiclr-27366	501	4	ewca	ewca	PROPN
iiclr-27366	501	5	(	(	PUNCT
iiclr-27366	501	6	civ	civ	NOUN
iiclr-27366	501	7	)	)	PUNCT
iiclr-27366	501	8	655	655	NUM
iiclr-27366	501	9	(	(	PUNCT
iiclr-27366	501	10	eng	eng	PROPN
iiclr-27366	501	11	.	.	PUNCT
iiclr-27366	501	12	)	)	PUNCT
iiclr-27366	501	13	.	.	PUNCT
iiclr-27366	502	1	100	100	NUM
iiclr-27366	502	2	.	.	PUNCT
iiclr-27366	503	1	see	see	VERB
iiclr-27366	503	2	gulf	gulf	PROPN
iiclr-27366	503	3	azov	azov	PROPN
iiclr-27366	503	4	shipping	shipping	PROPN
iiclr-27366	503	5	co	co	PROPN
iiclr-27366	503	6	ltd	ltd	PROPN
iiclr-27366	503	7	&	&	CCONJ
iiclr-27366	503	8	ors	ors	PROPN
iiclr-27366	503	9	v.	v.	ADP
iiclr-27366	503	10	chief	chief	ADJ
iiclr-27366	503	11	humphery	humphery	NOUN
iiclr-27366	503	12	ikikefe	ikikefe	NOUN
iiclr-27366	503	13	idisi	idisi	VERB
iiclr-27366	503	14	&	&	CCONJ
iiclr-27366	503	15	ors	or	NOUN
iiclr-27366	503	16	,	,	PUNCT
iiclr-27366	503	17	[	[	X
iiclr-27366	503	18	2004	2004	NUM
iiclr-27366	503	19	]	]	SYM
iiclr-27366	503	20	ewca	ewca	PROPN
iiclr-27366	503	21	(	(	PUNCT
iiclr-27366	503	22	civ	civ	NOUN
iiclr-27366	503	23	)	)	PUNCT
iiclr-27366	503	24	292	292	NUM
iiclr-27366	503	25	¶	¶	NUM
iiclr-27366	503	26	54	54	NUM
iiclr-27366	503	27	(	(	PUNCT
iiclr-27366	503	28	eng	eng	PROPN
iiclr-27366	503	29	.	.	PUNCT
iiclr-27366	503	30	)	)	PUNCT
iiclr-27366	503	31	.	.	PUNCT
iiclr-27366	504	1	101	101	NUM
iiclr-27366	504	2	.	.	PUNCT
iiclr-27366	505	1	christopher	christopher	PROPN
iiclr-27366	505	2	p.	p.	PROPN
iiclr-27366	505	3	bogart	bogart	PROPN
iiclr-27366	505	4	,	,	PUNCT
iiclr-27366	505	5	third	third	ADJ
iiclr-27366	505	6	-	-	PUNCT
iiclr-27366	505	7	party	party	NOUN
iiclr-27366	505	8	financing	financing	NOUN
iiclr-27366	505	9	of	of	ADP
iiclr-27366	505	10	international	international	ADJ
iiclr-27366	505	11	arbitration	arbitration	NOUN
iiclr-27366	505	12	,	,	PUNCT
iiclr-27366	505	13	glob	glob	NOUN
iiclr-27366	505	14	.	.	PUNCT
iiclr-27366	506	1	arb	arb	PROPN
iiclr-27366	506	2	.	.	PROPN
iiclr-27366	506	3	rev	rev	PROPN
iiclr-27366	506	4	.	.	PUNCT
iiclr-27366	507	1	(	(	PUNCT
iiclr-27366	507	2	august	august	PROPN
iiclr-27366	507	3	17	17	NUM
iiclr-27366	507	4	,	,	PUNCT
iiclr-27366	507	5	2016	2016	NUM
iiclr-27366	507	6	)	)	PUNCT
iiclr-27366	507	7	,	,	PUNCT
iiclr-27366	507	8	https://globalarbitrationreview.com/review/the-arbitration-review-of-theamericas/2017/article/third-party-financing-of-international-arbitration	https://globalarbitrationreview.com/review/the-arbitration-review-of-theamericas/2017/article/third-party-financing-of-international-arbitration	NOUN
iiclr-27366	508	1	[	[	X
iiclr-27366	508	2	https://perma.cc/9uf3tmrf	https://perma.cc/9uf3tmrf	X
iiclr-27366	508	3	]	]	X
iiclr-27366	508	4	.	.	PUNCT
iiclr-27366	509	1	2023	2023	NUM
iiclr-27366	509	2	]	]	PUNCT
iiclr-27366	509	3	justice	justice	NOUN
iiclr-27366	509	4	,	,	PUNCT
iiclr-27366	509	5	third	third	ADJ
iiclr-27366	509	6	-	-	PUNCT
iiclr-27366	509	7	party	party	NOUN
iiclr-27366	509	8	funding	funding	NOUN
iiclr-27366	509	9	,	,	PUNCT
iiclr-27366	509	10	and	and	CCONJ
iiclr-27366	509	11	tax	tax	NOUN
iiclr-27366	509	12	treaty	treaty	NOUN
iiclr-27366	509	13	arbitration	arbitration	NOUN
iiclr-27366	509	14	63	63	NUM
iiclr-27366	509	15	lastly	lastly	ADV
iiclr-27366	509	16	,	,	PUNCT
iiclr-27366	509	17	it	it	PRON
iiclr-27366	509	18	may	may	AUX
iiclr-27366	509	19	first	first	ADV
iiclr-27366	509	20	appear	appear	VERB
iiclr-27366	509	21	that	that	SCONJ
iiclr-27366	509	22	tpf	tpf	PROPN
iiclr-27366	509	23	could	could	AUX
iiclr-27366	509	24	potentially	potentially	ADV
iiclr-27366	509	25	increase	increase	VERB
iiclr-27366	509	26	the	the	DET
iiclr-27366	509	27	number	number	NOUN
iiclr-27366	509	28	of	of	ADP
iiclr-27366	509	29	frivolous	frivolous	ADJ
iiclr-27366	509	30	cases	case	NOUN
iiclr-27366	509	31	as	as	SCONJ
iiclr-27366	509	32	it	it	PRON
iiclr-27366	509	33	provides	provide	VERB
iiclr-27366	509	34	the	the	DET
iiclr-27366	509	35	chance	chance	NOUN
iiclr-27366	509	36	to	to	PART
iiclr-27366	509	37	file	file	VERB
iiclr-27366	509	38	a	a	DET
iiclr-27366	509	39	claim	claim	NOUN
iiclr-27366	509	40	by	by	ADP
iiclr-27366	509	41	providing	provide	VERB
iiclr-27366	509	42	financial	financial	ADJ
iiclr-27366	509	43	resources	resource	NOUN
iiclr-27366	509	44	to	to	ADP
iiclr-27366	509	45	the	the	DET
iiclr-27366	509	46	parties	party	NOUN
iiclr-27366	509	47	.	.	PUNCT
iiclr-27366	510	1	however	however	ADV
iiclr-27366	510	2	,	,	PUNCT
iiclr-27366	510	3	although	although	SCONJ
iiclr-27366	510	4	tpf	tpf	PROPN
iiclr-27366	510	5	may	may	AUX
iiclr-27366	510	6	not	not	PART
iiclr-27366	510	7	decrease	decrease	VERB
iiclr-27366	510	8	the	the	DET
iiclr-27366	510	9	number	number	NOUN
iiclr-27366	510	10	of	of	ADP
iiclr-27366	510	11	frivolous	frivolous	ADJ
iiclr-27366	510	12	cases	case	NOUN
iiclr-27366	510	13	,	,	PUNCT
iiclr-27366	510	14	it	it	PRON
iiclr-27366	510	15	is	be	AUX
iiclr-27366	510	16	unlikely	unlikely	ADJ
iiclr-27366	510	17	that	that	SCONJ
iiclr-27366	510	18	it	it	PRON
iiclr-27366	510	19	would	would	AUX
iiclr-27366	510	20	increase	increase	VERB
iiclr-27366	510	21	the	the	DET
iiclr-27366	510	22	number	number	NOUN
iiclr-27366	510	23	of	of	ADP
iiclr-27366	510	24	frivolous	frivolous	ADJ
iiclr-27366	510	25	cases	case	NOUN
iiclr-27366	510	26	.	.	PUNCT
iiclr-27366	511	1	as	as	SCONJ
iiclr-27366	511	2	noted	note	VERB
iiclr-27366	511	3	above	above	ADV
iiclr-27366	511	4	,	,	PUNCT
iiclr-27366	511	5	tpf	tpf	PROPN
iiclr-27366	511	6	is	be	AUX
iiclr-27366	511	7	an	an	DET
iiclr-27366	511	8	investment	investment	NOUN
iiclr-27366	511	9	from	from	ADP
iiclr-27366	511	10	the	the	DET
iiclr-27366	511	11	funder	funder	NOUN
iiclr-27366	511	12	’s	’s	PART
iiclr-27366	511	13	perspective	perspective	NOUN
iiclr-27366	511	14	,	,	PUNCT
iiclr-27366	511	15	and	and	CCONJ
iiclr-27366	511	16	thus	thus	ADV
iiclr-27366	511	17	,	,	PUNCT
iiclr-27366	511	18	the	the	DET
iiclr-27366	511	19	funder	funder	NOUN
iiclr-27366	511	20	would	would	AUX
iiclr-27366	511	21	always	always	ADV
iiclr-27366	511	22	conduct	conduct	VERB
iiclr-27366	511	23	thorough	thorough	ADJ
iiclr-27366	511	24	due	due	ADJ
iiclr-27366	511	25	diligence102	diligence102	PROPN
iiclr-27366	511	26	and	and	CCONJ
iiclr-27366	511	27	investigation	investigation	NOUN
iiclr-27366	511	28	to	to	PART
iiclr-27366	511	29	determine	determine	VERB
iiclr-27366	511	30	the	the	DET
iiclr-27366	511	31	strength	strength	NOUN
iiclr-27366	511	32	and	and	CCONJ
iiclr-27366	511	33	merits	merit	NOUN
iiclr-27366	511	34	of	of	ADP
iiclr-27366	511	35	a	a	DET
iiclr-27366	511	36	case	case	NOUN
iiclr-27366	511	37	before	before	ADP
iiclr-27366	511	38	making	make	VERB
iiclr-27366	511	39	any	any	DET
iiclr-27366	511	40	investment	investment	NOUN
iiclr-27366	511	41	decisions.103	decisions.103	VERB
iiclr-27366	511	42	the	the	DET
iiclr-27366	511	43	rejection	rejection	NOUN
iiclr-27366	511	44	rate	rate	NOUN
iiclr-27366	511	45	by	by	ADP
iiclr-27366	511	46	the	the	DET
iiclr-27366	511	47	funders	funder	NOUN
iiclr-27366	511	48	is	be	AUX
iiclr-27366	511	49	known	know	VERB
iiclr-27366	511	50	to	to	PART
iiclr-27366	511	51	be	be	AUX
iiclr-27366	511	52	ninety	ninety	NUM
iiclr-27366	511	53	percent	percent	NOUN
iiclr-27366	511	54	or	or	CCONJ
iiclr-27366	511	55	higher.104	higher.104	NOUN
iiclr-27366	511	56	in	in	ADP
iiclr-27366	511	57	anglo	anglo	ADJ
iiclr-27366	511	58	-	-	PUNCT
iiclr-27366	511	59	dutch	dutch	ADJ
iiclr-27366	511	60	petroleum	petroleum	NOUN
iiclr-27366	511	61	v.	v.	ADP
iiclr-27366	511	62	haskell,105	haskell,105	PROPN
iiclr-27366	511	63	the	the	DET
iiclr-27366	511	64	court	court	NOUN
iiclr-27366	511	65	of	of	ADP
iiclr-27366	511	66	appeals	appeals	PROPN
iiclr-27366	511	67	of	of	ADP
iiclr-27366	511	68	texas	texas	PROPN
iiclr-27366	511	69	explained	explain	VERB
iiclr-27366	511	70	that	that	SCONJ
iiclr-27366	511	71	the	the	DET
iiclr-27366	511	72	funder	funder	NOUN
iiclr-27366	511	73	would	would	AUX
iiclr-27366	511	74	consider	consider	VERB
iiclr-27366	511	75	“	"	PUNCT
iiclr-27366	511	76	the	the	DET
iiclr-27366	511	77	merits	merit	NOUN
iiclr-27366	511	78	of	of	ADP
iiclr-27366	511	79	the	the	DET
iiclr-27366	511	80	suit	suit	NOUN
iiclr-27366	511	81	and	and	CCONJ
iiclr-27366	511	82	make	make	VERB
iiclr-27366	511	83	a	a	DET
iiclr-27366	511	84	calculated	calculated	ADJ
iiclr-27366	511	85	risk	risk	NOUN
iiclr-27366	511	86	assessment	assessment	NOUN
iiclr-27366	511	87	on	on	ADP
iiclr-27366	511	88	the	the	DET
iiclr-27366	511	89	probability	probability	NOUN
iiclr-27366	511	90	of	of	ADP
iiclr-27366	511	91	a	a	DET
iiclr-27366	511	92	return	return	NOUN
iiclr-27366	511	93	on	on	ADP
iiclr-27366	511	94	its	its	PRON
iiclr-27366	511	95	investment	investment	NOUN
iiclr-27366	511	96	”	"	PUNCT
iiclr-27366	511	97	and	and	CCONJ
iiclr-27366	511	98	“	"	PUNCT
iiclr-27366	511	99	an	an	DET
iiclr-27366	511	100	investor	investor	NOUN
iiclr-27366	511	101	would	would	AUX
iiclr-27366	511	102	be	be	AUX
iiclr-27366	511	103	unlikely	unlikely	ADJ
iiclr-27366	511	104	to	to	PART
iiclr-27366	511	105	invest	invest	VERB
iiclr-27366	511	106	funds	fund	NOUN
iiclr-27366	511	107	in	in	ADP
iiclr-27366	511	108	a	a	DET
iiclr-27366	511	109	frivolous	frivolous	ADJ
iiclr-27366	511	110	lawsuit	lawsuit	NOUN
iiclr-27366	511	111	,	,	PUNCT
iiclr-27366	511	112	when	when	SCONJ
iiclr-27366	511	113	its	its	PRON
iiclr-27366	511	114	only	only	ADJ
iiclr-27366	511	115	chance	chance	NOUN
iiclr-27366	511	116	of	of	ADP
iiclr-27366	511	117	recovery	recovery	NOUN
iiclr-27366	511	118	is	be	AUX
iiclr-27366	511	119	contingent	contingent	ADJ
iiclr-27366	511	120	upon	upon	SCONJ
iiclr-27366	511	121	the	the	DET
iiclr-27366	511	122	success	success	NOUN
iiclr-27366	511	123	of	of	ADP
iiclr-27366	511	124	the	the	DET
iiclr-27366	511	125	lawsuit	lawsuit	NOUN
iiclr-27366	511	126	.	.	PUNCT
iiclr-27366	512	1	”106	”106	NOUN
iiclr-27366	513	1	aside	aside	ADV
iiclr-27366	513	2	from	from	ADP
iiclr-27366	513	3	the	the	DET
iiclr-27366	513	4	above	above	NOUN
iiclr-27366	513	5	,	,	PUNCT
iiclr-27366	513	6	the	the	DET
iiclr-27366	513	7	overall	overall	ADJ
iiclr-27366	513	8	position	position	NOUN
iiclr-27366	513	9	of	of	ADP
iiclr-27366	513	10	national	national	ADJ
iiclr-27366	513	11	courts	court	NOUN
iiclr-27366	513	12	in	in	ADP
iiclr-27366	513	13	general	general	ADJ
iiclr-27366	513	14	at	at	ADP
iiclr-27366	513	15	present	present	NOUN
iiclr-27366	513	16	appears	appear	VERB
iiclr-27366	513	17	to	to	PART
iiclr-27366	513	18	be	be	AUX
iiclr-27366	513	19	that	that	SCONJ
iiclr-27366	513	20	the	the	DET
iiclr-27366	513	21	current	current	ADJ
iiclr-27366	513	22	judicial	judicial	ADJ
iiclr-27366	513	23	system	system	NOUN
iiclr-27366	513	24	has	have	VERB
iiclr-27366	513	25	the	the	DET
iiclr-27366	513	26	ability	ability	NOUN
iiclr-27366	513	27	to	to	PART
iiclr-27366	513	28	detect	detect	VERB
iiclr-27366	513	29	and	and	CCONJ
iiclr-27366	513	30	protect	protect	VERB
iiclr-27366	513	31	against	against	ADP
iiclr-27366	513	32	the	the	DET
iiclr-27366	513	33	risk	risk	NOUN
iiclr-27366	513	34	and	and	CCONJ
iiclr-27366	513	35	concerns	concern	NOUN
iiclr-27366	513	36	around	around	ADP
iiclr-27366	513	37	the	the	DET
iiclr-27366	513	38	use	use	NOUN
iiclr-27366	513	39	of	of	ADP
iiclr-27366	513	40	tpf	tpf	PROPN
iiclr-27366	513	41	.	.	PUNCT
iiclr-27366	514	1	in	in	ADP
iiclr-27366	514	2	giles	giles	PROPN
iiclr-27366	514	3	v.	v.	ADP
iiclr-27366	514	4	thompson	thompson	PROPN
iiclr-27366	514	5	,	,	PUNCT
iiclr-27366	514	6	lord	lord	PROPN
iiclr-27366	514	7	mustill	mustill	PROPN
iiclr-27366	514	8	stated	state	VERB
iiclr-27366	514	9	regarding	regard	VERB
iiclr-27366	514	10	tpf	tpf	NOUN
iiclr-27366	514	11	and	and	CCONJ
iiclr-27366	514	12	the	the	DET
iiclr-27366	514	13	current	current	ADJ
iiclr-27366	514	14	judicial	judicial	ADJ
iiclr-27366	514	15	system	system	NOUN
iiclr-27366	514	16	as	as	ADP
iiclr-27366	514	17	below	below	ADV
iiclr-27366	514	18	,	,	PUNCT
iiclr-27366	514	19	"	"	PUNCT
iiclr-27366	514	20	as	as	SCONJ
iiclr-27366	514	21	the	the	DET
iiclr-27366	514	22	centuries	century	NOUN
iiclr-27366	514	23	passed	pass	VERB
iiclr-27366	514	24	the	the	DET
iiclr-27366	514	25	courts	court	NOUN
iiclr-27366	514	26	became	become	VERB
iiclr-27366	514	27	stronger	strong	ADJ
iiclr-27366	514	28	,	,	PUNCT
iiclr-27366	514	29	their	their	PRON
iiclr-27366	514	30	mechanisms	mechanism	NOUN
iiclr-27366	514	31	more	more	ADV
iiclr-27366	514	32	consistent	consistent	ADJ
iiclr-27366	514	33	and	and	CCONJ
iiclr-27366	514	34	their	their	PRON
iiclr-27366	514	35	participants	participant	NOUN
iiclr-27366	514	36	more	more	ADV
iiclr-27366	514	37	self	self	NOUN
iiclr-27366	514	38	-	-	PUNCT
iiclr-27366	514	39	reliant	reliant	ADJ
iiclr-27366	514	40	.	.	PUNCT
iiclr-27366	515	1	abuses	abuse	NOUN
iiclr-27366	515	2	could	could	AUX
iiclr-27366	515	3	be	be	AUX
iiclr-27366	515	4	more	more	ADV
iiclr-27366	515	5	easily	easily	ADV
iiclr-27366	515	6	detected	detect	VERB
iiclr-27366	515	7	and	and	CCONJ
iiclr-27366	515	8	forestalled	forestall	VERB
iiclr-27366	515	9	,	,	PUNCT
iiclr-27366	515	10	and	and	CCONJ
iiclr-27366	515	11	litigation	litigation	NOUN
iiclr-27366	515	12	more	more	ADV
iiclr-27366	515	13	easily	easily	ADV
iiclr-27366	515	14	determined	determine	VERB
iiclr-27366	515	15	in	in	ADP
iiclr-27366	515	16	accordance	accordance	NOUN
iiclr-27366	515	17	with	with	ADP
iiclr-27366	515	18	the	the	DET
iiclr-27366	515	19	demands	demand	NOUN
iiclr-27366	515	20	of	of	ADP
iiclr-27366	515	21	justice	justice	NOUN
iiclr-27366	515	22	,	,	PUNCT
iiclr-27366	515	23	without	without	ADP
iiclr-27366	515	24	recourse	recourse	NOUN
iiclr-27366	515	25	to	to	ADP
iiclr-27366	515	26	separate	separate	ADJ
iiclr-27366	515	27	proceedings	proceeding	NOUN
iiclr-27366	515	28	against	against	ADP
iiclr-27366	515	29	those	those	PRON
iiclr-27366	515	30	who	who	PRON
iiclr-27366	515	31	trafficked	traffic	VERB
iiclr-27366	515	32	in	in	ADP
iiclr-27366	515	33	litigation	litigation	NOUN
iiclr-27366	515	34	.	.	PUNCT
iiclr-27366	516	1	"107	"107	PROPN
iiclr-27366	516	2	iv	iv	NUM
iiclr-27366	516	3	.	.	PUNCT
iiclr-27366	516	4	tax	tax	NOUN
iiclr-27366	516	5	treaty	treaty	NOUN
iiclr-27366	516	6	arbitration	arbitration	NOUN
iiclr-27366	516	7	and	and	CCONJ
iiclr-27366	516	8	tpf	tpf	NOUN
iiclr-27366	516	9	as	as	SCONJ
iiclr-27366	516	10	briefly	briefly	ADV
iiclr-27366	516	11	discussed	discuss	VERB
iiclr-27366	516	12	above	above	ADV
iiclr-27366	516	13	,	,	PUNCT
iiclr-27366	516	14	broadly	broadly	ADV
iiclr-27366	516	15	,	,	PUNCT
iiclr-27366	516	16	international	international	ADJ
iiclr-27366	516	17	arbitration	arbitration	NOUN
iiclr-27366	516	18	could	could	AUX
iiclr-27366	516	19	be	be	AUX
iiclr-27366	516	20	categorized	categorize	VERB
iiclr-27366	516	21	into	into	ADP
iiclr-27366	516	22	three	three	NUM
iiclr-27366	516	23	different	different	ADJ
iiclr-27366	516	24	types	type	NOUN
iiclr-27366	516	25	:	:	PUNCT
iiclr-27366	516	26	(	(	PUNCT
iiclr-27366	516	27	i	i	NOUN
iiclr-27366	516	28	)	)	PUNCT
iiclr-27366	516	29	international	international	ADJ
iiclr-27366	516	30	commercial	commercial	ADJ
iiclr-27366	516	31	arbitration	arbitration	NOUN
iiclr-27366	516	32	,	,	PUNCT
iiclr-27366	516	33	(	(	PUNCT
iiclr-27366	516	34	ii	ii	NOUN
iiclr-27366	516	35	)	)	PUNCT
iiclr-27366	516	36	investor	investor	NOUN
iiclr-27366	516	37	-	-	PUNCT
iiclr-27366	516	38	state	state	NOUN
iiclr-27366	516	39	arbitration	arbitration	NOUN
iiclr-27366	516	40	,	,	PUNCT
iiclr-27366	516	41	and	and	CCONJ
iiclr-27366	516	42	(	(	PUNCT
iiclr-27366	516	43	iii	iii	X
iiclr-27366	516	44	)	)	PUNCT
iiclr-27366	516	45	state	state	NOUN
iiclr-27366	516	46	-	-	PUNCT
iiclr-27366	516	47	state	state	NOUN
iiclr-27366	516	48	arbitration	arbitration	NOUN
iiclr-27366	516	49	.	.	PUNCT
iiclr-27366	517	1	modern	modern	ADJ
iiclr-27366	517	2	international	international	ADJ
iiclr-27366	517	3	arbitration	arbitration	NOUN
iiclr-27366	517	4	rules	rule	NOUN
iiclr-27366	517	5	started	start	VERB
iiclr-27366	517	6	to	to	PART
iiclr-27366	517	7	shape	shape	VERB
iiclr-27366	517	8	and	and	CCONJ
iiclr-27366	517	9	were	be	AUX
iiclr-27366	517	10	introduced	introduce	VERB
iiclr-27366	517	11	around	around	ADP
iiclr-27366	517	12	the	the	DET
iiclr-27366	517	13	1950s	1950s	NUM
iiclr-27366	517	14	.	.	PUNCT
iiclr-27366	518	1	the	the	DET
iiclr-27366	518	2	rules	rule	NOUN
iiclr-27366	518	3	for	for	ADP
iiclr-27366	518	4	international	international	ADJ
iiclr-27366	518	5	commercial	commercial	ADJ
iiclr-27366	518	6	arbitration	arbitration	NOUN
iiclr-27366	518	7	were	be	AUX
iiclr-27366	518	8	furthered	further	VERB
iiclr-27366	518	9	by	by	ADP
iiclr-27366	518	10	the	the	DET
iiclr-27366	518	11	un	un	PROPN
iiclr-27366	518	12	conference	conference	PROPN
iiclr-27366	518	13	on	on	ADP
iiclr-27366	518	14	international	international	ADJ
iiclr-27366	518	15	commercial	commercial	ADJ
iiclr-27366	518	16	arbitration	arbitration	NOUN
iiclr-27366	518	17	in	in	ADP
iiclr-27366	518	18	1958	1958	NUM
iiclr-27366	518	19	,	,	PUNCT
iiclr-27366	518	20	and	and	CCONJ
iiclr-27366	518	21	similarly	similarly	ADV
iiclr-27366	518	22	,	,	PUNCT
iiclr-27366	518	23	the	the	DET
iiclr-27366	518	24	concept	concept	NOUN
iiclr-27366	518	25	of	of	ADP
iiclr-27366	518	26	investor	investor	NOUN
iiclr-27366	518	27	-	-	PUNCT
iiclr-27366	518	28	state	state	NOUN
iiclr-27366	518	29	arbitration	arbitration	NOUN
iiclr-27366	518	30	was	be	AUX
iiclr-27366	518	31	introduced	introduce	VERB
iiclr-27366	518	32	around	around	ADP
iiclr-27366	518	33	the	the	DET
iiclr-27366	518	34	late	late	ADJ
iiclr-27366	518	35	1950s	1950	NOUN
iiclr-27366	518	36	when	when	SCONJ
iiclr-27366	518	37	the	the	DET
iiclr-27366	518	38	first	first	ADJ
iiclr-27366	518	39	bit	bit	NOUN
iiclr-27366	518	40	was	be	AUX
iiclr-27366	518	41	signed	sign	VERB
iiclr-27366	518	42	and	and	CCONJ
iiclr-27366	518	43	when	when	SCONJ
iiclr-27366	518	44	the	the	DET
iiclr-27366	518	45	world	world	PROPN
iiclr-27366	518	46	bank	bank	PROPN
iiclr-27366	518	47	introduced	introduce	VERB
iiclr-27366	518	48	the	the	DET
iiclr-27366	518	49	international	international	ADJ
iiclr-27366	518	50	centre	centre	NOUN
iiclr-27366	518	51	for	for	ADP
iiclr-27366	518	52	settlement	settlement	NOUN
iiclr-27366	518	53	of	of	ADP
iiclr-27366	518	54	investment	investment	NOUN
iiclr-27366	518	55	disputes	dispute	NOUN
iiclr-27366	518	56	(	(	PUNCT
iiclr-27366	518	57	“	"	PUNCT
iiclr-27366	518	58	icsid	icsid	ADJ
iiclr-27366	518	59	”	"	PUNCT
iiclr-27366	518	60	)	)	PUNCT
iiclr-27366	518	61	convention.108	convention.108	VERB
iiclr-27366	518	62	the	the	DET
iiclr-27366	518	63	investor	investor	NOUN
iiclr-27366	518	64	-	-	PUNCT
iiclr-27366	518	65	state	state	NOUN
iiclr-27366	518	66	arbitration	arbitration	NOUN
iiclr-27366	518	67	clause	clause	NOUN
iiclr-27366	518	68	is	be	AUX
iiclr-27366	518	69	now	now	ADV
iiclr-27366	518	70	contained	contain	VERB
iiclr-27366	518	71	in	in	ADP
iiclr-27366	518	72	more	more	ADJ
iiclr-27366	518	73	than	than	ADP
iiclr-27366	518	74	two	two	NUM
iiclr-27366	518	75	-	-	PUNCT
iiclr-27366	518	76	thousand	thousand	NUM
iiclr-27366	518	77	bits	bit	NOUN
iiclr-27366	518	78	,	,	PUNCT
iiclr-27366	518	79	and	and	CCONJ
iiclr-27366	519	1	102	102	NUM
iiclr-27366	519	2	.	.	PUNCT
iiclr-27366	520	1	see	see	VERB
iiclr-27366	520	2	int’l	int’l	NUM
iiclr-27366	520	3	council	council	NOUN
iiclr-27366	520	4	for	for	ADP
iiclr-27366	520	5	com	com	PROPN
iiclr-27366	520	6	.	.	PUNCT
iiclr-27366	520	7	arb	arb	PROPN
iiclr-27366	520	8	.	.	PUNCT
iiclr-27366	521	1	[	[	X
iiclr-27366	521	2	icca	icca	X
iiclr-27366	521	3	]	]	X
iiclr-27366	521	4	,	,	PUNCT
iiclr-27366	521	5	supra	supra	PROPN
iiclr-27366	521	6	note	note	PROPN
iiclr-27366	521	7	72	72	NUM
iiclr-27366	521	8	,	,	PUNCT
iiclr-27366	521	9	at	at	ADP
iiclr-27366	521	10	196	196	NUM
iiclr-27366	521	11	;	;	PUNCT
iiclr-27366	521	12	see	see	VERB
iiclr-27366	521	13	also	also	ADV
iiclr-27366	521	14	infra	infra	NOUN
iiclr-27366	521	15	appendix	appendix	NOUN
iiclr-27366	521	16	a	a	PRON
iiclr-27366	521	17	–	–	PUNCT
iiclr-27366	521	18	the	the	DET
iiclr-27366	521	19	due	due	ADJ
iiclr-27366	521	20	diligence	diligence	NOUN
iiclr-27366	521	21	checklist	checklist	NOUN
iiclr-27366	521	22	.	.	PUNCT
iiclr-27366	522	1	103	103	NUM
iiclr-27366	522	2	.	.	PUNCT
iiclr-27366	523	1	see	see	VERB
iiclr-27366	523	2	rogers	roger	NOUN
iiclr-27366	523	3	,	,	PUNCT
iiclr-27366	523	4	supra	supra	PROPN
iiclr-27366	523	5	note	note	NOUN
iiclr-27366	523	6	10	10	NUM
iiclr-27366	523	7	.	.	PUNCT
iiclr-27366	524	1	104	104	NUM
iiclr-27366	524	2	.	.	PUNCT
iiclr-27366	525	1	see	see	VERB
iiclr-27366	525	2	int’l	int’l	NUM
iiclr-27366	525	3	council	council	NOUN
iiclr-27366	525	4	for	for	ADP
iiclr-27366	525	5	com	com	PROPN
iiclr-27366	525	6	.	.	PUNCT
iiclr-27366	525	7	arb	arb	PROPN
iiclr-27366	525	8	.	.	PUNCT
iiclr-27366	526	1	[	[	X
iiclr-27366	526	2	icca	icca	X
iiclr-27366	526	3	]	]	X
iiclr-27366	526	4	,	,	PUNCT
iiclr-27366	526	5	supra	supra	PROPN
iiclr-27366	526	6	note	note	PROPN
iiclr-27366	526	7	72	72	NUM
iiclr-27366	526	8	,	,	PUNCT
iiclr-27366	526	9	at	at	ADP
iiclr-27366	526	10	25	25	NUM
iiclr-27366	526	11	.	.	PUNCT
iiclr-27366	526	12	105	105	NUM
iiclr-27366	526	13	.	.	PUNCT
iiclr-27366	527	1	anglo	anglo	ADJ
iiclr-27366	527	2	-	-	PUNCT
iiclr-27366	527	3	dutch	dutch	PROPN
iiclr-27366	527	4	petroleum	petroleum	NOUN
iiclr-27366	527	5	int’l	int’l	PROPN
iiclr-27366	527	6	,	,	PUNCT
iiclr-27366	527	7	inc	inc	PROPN
iiclr-27366	527	8	.	.	PROPN
iiclr-27366	528	1	v.	v.	ADP
iiclr-27366	528	2	haskell	haskell	PROPN
iiclr-27366	528	3	,	,	PUNCT
iiclr-27366	528	4	193	193	NUM
iiclr-27366	528	5	s.w.3d	s.w.3d	NOUN
iiclr-27366	528	6	87	87	NUM
iiclr-27366	528	7	,	,	PUNCT
iiclr-27366	528	8	104	104	NUM
iiclr-27366	528	9	-	-	SYM
iiclr-27366	528	10	05	05	NUM
iiclr-27366	528	11	(	(	PUNCT
iiclr-27366	528	12	tex	tex	PROPN
iiclr-27366	528	13	.	.	PROPN
iiclr-27366	529	1	ct	ct	PROPN
iiclr-27366	529	2	.	.	PUNCT
iiclr-27366	530	1	app	app	PROPN
iiclr-27366	530	2	.	.	PROPN
iiclr-27366	530	3	2006	2006	NUM
iiclr-27366	530	4	)	)	PUNCT
iiclr-27366	530	5	.	.	PUNCT
iiclr-27366	531	1	106	106	NUM
iiclr-27366	531	2	.	.	PUNCT
iiclr-27366	532	1	i	i	PRON
iiclr-27366	532	2	d.	d.	PROPN
iiclr-27366	532	3	107	107	NUM
iiclr-27366	532	4	.	.	PUNCT
iiclr-27366	533	1	giles	gile	NOUN
iiclr-27366	533	2	v.	v.	ADP
iiclr-27366	533	3	thompson	thompson	PROPN
iiclr-27366	534	1	[	[	X
iiclr-27366	534	2	1994	1994	NUM
iiclr-27366	534	3	]	]	SYM
iiclr-27366	534	4	1	1	NUM
iiclr-27366	534	5	ac	ac	PROPN
iiclr-27366	534	6	142	142	NUM
iiclr-27366	534	7	(	(	PUNCT
iiclr-27366	534	8	hl	hl	NOUN
iiclr-27366	534	9	)	)	PUNCT
iiclr-27366	534	10	153	153	NUM
iiclr-27366	534	11	(	(	PUNCT
iiclr-27366	534	12	appeal	appeal	NOUN
iiclr-27366	534	13	taken	take	VERB
iiclr-27366	534	14	from	from	ADP
iiclr-27366	534	15	eng	eng	PROPN
iiclr-27366	534	16	.	.	PUNCT
iiclr-27366	534	17	)	)	PUNCT
iiclr-27366	534	18	.	.	PUNCT
iiclr-27366	535	1	108	108	NUM
iiclr-27366	535	2	.	.	PUNCT
iiclr-27366	536	1	see	see	VERB
iiclr-27366	536	2	int’l	int’l	NUM
iiclr-27366	536	3	council	council	NOUN
iiclr-27366	536	4	for	for	ADP
iiclr-27366	536	5	com	com	PROPN
iiclr-27366	536	6	.	.	PUNCT
iiclr-27366	536	7	arb	arb	PROPN
iiclr-27366	536	8	.	.	PUNCT
iiclr-27366	537	1	[	[	X
iiclr-27366	537	2	icca	icca	X
iiclr-27366	537	3	]	]	X
iiclr-27366	537	4	,	,	PUNCT
iiclr-27366	537	5	supra	supra	PROPN
iiclr-27366	537	6	note	note	PROPN
iiclr-27366	537	7	72	72	NUM
iiclr-27366	537	8	.	.	PROPN
iiclr-27366	537	9	64	64	NUM
iiclr-27366	537	10	indiana	indiana	PROPN
iiclr-27366	537	11	int’l	int’l	NOUN
iiclr-27366	537	12	&	&	CCONJ
iiclr-27366	537	13	comp	comp	PROPN
iiclr-27366	537	14	.	.	PUNCT
iiclr-27366	538	1	law	law	NOUN
iiclr-27366	538	2	review	review	NOUN
iiclr-27366	539	1	[	[	X
iiclr-27366	539	2	vol	vol	NOUN
iiclr-27366	539	3	.	.	PUNCT
iiclr-27366	540	1	33:39	33:39	NUM
iiclr-27366	540	2	hundreds	hundred	NOUN
iiclr-27366	540	3	of	of	ADP
iiclr-27366	540	4	investment	investment	NOUN
iiclr-27366	540	5	disputes	dispute	NOUN
iiclr-27366	540	6	are	be	AUX
iiclr-27366	540	7	resolved	resolve	VERB
iiclr-27366	540	8	under	under	ADP
iiclr-27366	540	9	this	this	DET
iiclr-27366	540	10	arbitration	arbitration	NOUN
iiclr-27366	540	11	clause.109	clause.109	VERB
iiclr-27366	540	12	state	state	NOUN
iiclr-27366	540	13	-	-	PUNCT
iiclr-27366	540	14	state	state	NOUN
iiclr-27366	540	15	arbitration	arbitration	NOUN
iiclr-27366	540	16	has	have	VERB
iiclr-27366	540	17	a	a	DET
iiclr-27366	540	18	slightly	slightly	ADV
iiclr-27366	540	19	longer	long	ADJ
iiclr-27366	540	20	history	history	NOUN
iiclr-27366	540	21	than	than	ADP
iiclr-27366	540	22	investor	investor	NOUN
iiclr-27366	540	23	-	-	PUNCT
iiclr-27366	540	24	state	state	NOUN
iiclr-27366	540	25	arbitration	arbitration	NOUN
iiclr-27366	540	26	as	as	SCONJ
iiclr-27366	540	27	it	it	PRON
iiclr-27366	540	28	was	be	AUX
iiclr-27366	540	29	the	the	DET
iiclr-27366	540	30	norm	norm	NOUN
iiclr-27366	540	31	in	in	ADP
iiclr-27366	540	32	the	the	DET
iiclr-27366	540	33	early	early	ADJ
iiclr-27366	540	34	treaties	treaty	NOUN
iiclr-27366	540	35	of	of	ADP
iiclr-27366	540	36	friendship	friendship	NOUN
iiclr-27366	540	37	,	,	PUNCT
iiclr-27366	540	38	commerce	commerce	NOUN
iiclr-27366	540	39	and	and	CCONJ
iiclr-27366	540	40	navigation	navigation	NOUN
iiclr-27366	540	41	,	,	PUNCT
iiclr-27366	540	42	and	and	CCONJ
iiclr-27366	540	43	it	it	PRON
iiclr-27366	540	44	is	be	AUX
iiclr-27366	540	45	now	now	ADV
iiclr-27366	540	46	included	include	VERB
iiclr-27366	540	47	in	in	ADP
iiclr-27366	540	48	most	most	ADJ
iiclr-27366	540	49	bits	bit	NOUN
iiclr-27366	540	50	with	with	ADP
iiclr-27366	540	51	the	the	DET
iiclr-27366	540	52	investor	investor	NOUN
iiclr-27366	540	53	-	-	PUNCT
iiclr-27366	540	54	state	state	NOUN
iiclr-27366	540	55	arbitration	arbitration	NOUN
iiclr-27366	540	56	clause.110	clause.110	NOUN
iiclr-27366	540	57	the	the	DET
iiclr-27366	540	58	modern	modern	ADJ
iiclr-27366	540	59	form	form	NOUN
iiclr-27366	540	60	of	of	ADP
iiclr-27366	540	61	tax	tax	NOUN
iiclr-27366	540	62	treaty	treaty	NOUN
iiclr-27366	540	63	arbitration	arbitration	NOUN
iiclr-27366	540	64	,	,	PUNCT
iiclr-27366	540	65	on	on	ADP
iiclr-27366	540	66	the	the	DET
iiclr-27366	540	67	other	other	ADJ
iiclr-27366	540	68	hand	hand	NOUN
iiclr-27366	540	69	,	,	PUNCT
iiclr-27366	540	70	has	have	VERB
iiclr-27366	540	71	the	the	DET
iiclr-27366	540	72	shortest	short	ADJ
iiclr-27366	540	73	history	history	NOUN
iiclr-27366	540	74	and	and	CCONJ
iiclr-27366	540	75	is	be	AUX
iiclr-27366	540	76	a	a	DET
iiclr-27366	540	77	unique	unique	ADJ
iiclr-27366	540	78	concept	concept	NOUN
iiclr-27366	540	79	that	that	PRON
iiclr-27366	540	80	has	have	VERB
iiclr-27366	540	81	a	a	DET
iiclr-27366	540	82	distinguishable	distinguishable	ADJ
iiclr-27366	540	83	characteristic	characteristic	NOUN
iiclr-27366	540	84	compared	compare	VERB
iiclr-27366	540	85	to	to	ADP
iiclr-27366	540	86	the	the	DET
iiclr-27366	540	87	other	other	ADJ
iiclr-27366	540	88	three	three	NUM
iiclr-27366	540	89	types	type	NOUN
iiclr-27366	540	90	of	of	ADP
iiclr-27366	540	91	arbitration	arbitration	NOUN
iiclr-27366	540	92	discussed	discuss	VERB
iiclr-27366	540	93	above	above	ADV
iiclr-27366	540	94	as	as	SCONJ
iiclr-27366	540	95	it	it	PRON
iiclr-27366	540	96	appears	appear	VERB
iiclr-27366	540	97	to	to	PART
iiclr-27366	540	98	be	be	AUX
iiclr-27366	540	99	statestate	statestate	ADJ
iiclr-27366	540	100	arbitration	arbitration	NOUN
iiclr-27366	540	101	due	due	ADP
iiclr-27366	540	102	to	to	ADP
iiclr-27366	540	103	the	the	DET
iiclr-27366	540	104	parties	party	NOUN
iiclr-27366	540	105	involved	involve	VERB
iiclr-27366	540	106	but	but	CCONJ
iiclr-27366	540	107	one	one	NUM
iiclr-27366	540	108	state	state	NOUN
iiclr-27366	540	109	is	be	AUX
iiclr-27366	540	110	simply	simply	ADV
iiclr-27366	540	111	representing	represent	VERB
iiclr-27366	540	112	the	the	DET
iiclr-27366	540	113	taxpayer	taxpayer	NOUN
iiclr-27366	540	114	,	,	PUNCT
iiclr-27366	540	115	the	the	DET
iiclr-27366	540	116	de	de	X
iiclr-27366	540	117	facto	facto	X
iiclr-27366	540	118	claimant	claimant	NOUN
iiclr-27366	540	119	.	.	PUNCT
iiclr-27366	541	1	professor	professor	PROPN
iiclr-27366	541	2	maarten	maarten	PROPN
iiclr-27366	541	3	j.	j.	PROPN
iiclr-27366	541	4	ellis	ellis	PROPN
iiclr-27366	541	5	once	once	ADV
iiclr-27366	541	6	said	say	VERB
iiclr-27366	541	7	the	the	DET
iiclr-27366	541	8	following	follow	VERB
iiclr-27366	541	9	while	while	SCONJ
iiclr-27366	541	10	discussing	discuss	VERB
iiclr-27366	541	11	the	the	DET
iiclr-27366	541	12	“	"	PUNCT
iiclr-27366	541	13	issues	issue	NOUN
iiclr-27366	541	14	in	in	ADP
iiclr-27366	541	15	the	the	DET
iiclr-27366	541	16	implementation	implementation	NOUN
iiclr-27366	541	17	of	of	ADP
iiclr-27366	541	18	the	the	DET
iiclr-27366	541	19	arbitration	arbitration	NOUN
iiclr-27366	541	20	of	of	ADP
iiclr-27366	541	21	disputes	dispute	NOUN
iiclr-27366	541	22	arising	arise	VERB
iiclr-27366	541	23	under	under	ADP
iiclr-27366	541	24	income	income	NOUN
iiclr-27366	541	25	tax	tax	NOUN
iiclr-27366	541	26	treaty	treaty	NOUN
iiclr-27366	541	27	:	:	PUNCT
iiclr-27366	541	28	”	"	PUNCT
iiclr-27366	541	29	when	when	SCONJ
iiclr-27366	541	30	one	one	PRON
iiclr-27366	541	31	says	say	VERB
iiclr-27366	541	32	“	"	PUNCT
iiclr-27366	541	33	arbitration	arbitration	NOUN
iiclr-27366	541	34	,	,	PUNCT
iiclr-27366	541	35	”	"	PUNCT
iiclr-27366	541	36	it	it	PRON
iiclr-27366	541	37	seems	seem	VERB
iiclr-27366	541	38	so	so	ADV
iiclr-27366	541	39	simple	simple	ADJ
iiclr-27366	541	40	.	.	PUNCT
iiclr-27366	542	1	but	but	CCONJ
iiclr-27366	542	2	you	you	PRON
iiclr-27366	542	3	have	have	AUX
iiclr-27366	542	4	lifted	lift	VERB
iiclr-27366	542	5	a	a	DET
iiclr-27366	542	6	tip	tip	NOUN
iiclr-27366	542	7	of	of	ADP
iiclr-27366	542	8	the	the	DET
iiclr-27366	542	9	veil	veil	NOUN
iiclr-27366	542	10	,	,	PUNCT
iiclr-27366	542	11	and	and	CCONJ
iiclr-27366	542	12	suddenly	suddenly	ADV
iiclr-27366	542	13	it	it	PRON
iiclr-27366	542	14	no	no	ADV
iiclr-27366	542	15	longer	long	ADV
iiclr-27366	542	16	seems	seem	VERB
iiclr-27366	542	17	so	so	ADV
iiclr-27366	542	18	simple	simple	ADJ
iiclr-27366	542	19	.	.	PUNCT
iiclr-27366	543	1	i	i	PRON
iiclr-27366	543	2	recognize	recognize	VERB
iiclr-27366	543	3	,	,	PUNCT
iiclr-27366	543	4	of	of	ADP
iiclr-27366	543	5	course	course	NOUN
iiclr-27366	543	6	,	,	PUNCT
iiclr-27366	543	7	that	that	SCONJ
iiclr-27366	543	8	it	it	PRON
iiclr-27366	543	9	is	be	AUX
iiclr-27366	543	10	part	part	NOUN
iiclr-27366	543	11	of	of	ADP
iiclr-27366	543	12	the	the	DET
iiclr-27366	543	13	professional	professional	ADJ
iiclr-27366	543	14	attitude	attitude	NOUN
iiclr-27366	543	15	of	of	ADP
iiclr-27366	543	16	a	a	DET
iiclr-27366	543	17	lawyer	lawyer	NOUN
iiclr-27366	543	18	,	,	PUNCT
iiclr-27366	543	19	more	more	ADV
iiclr-27366	543	20	specifically	specifically	ADV
iiclr-27366	543	21	a	a	DET
iiclr-27366	543	22	tax	tax	NOUN
iiclr-27366	543	23	lawyer	lawyer	NOUN
iiclr-27366	543	24	,	,	PUNCT
iiclr-27366	543	25	to	to	PART
iiclr-27366	543	26	make	make	VERB
iiclr-27366	543	27	simple	simple	ADJ
iiclr-27366	543	28	things	thing	NOUN
iiclr-27366	543	29	seem	seem	VERB
iiclr-27366	543	30	complicated	complicated	ADJ
iiclr-27366	543	31	.	.	PUNCT
iiclr-27366	544	1	but	but	CCONJ
iiclr-27366	544	2	this	this	PRON
iiclr-27366	544	3	is	be	AUX
iiclr-27366	544	4	something	something	PRON
iiclr-27366	544	5	that	that	PRON
iiclr-27366	544	6	is	be	AUX
iiclr-27366	544	7	complicated	complicate	VERB
iiclr-27366	544	8	and	and	CCONJ
iiclr-27366	544	9	does	do	AUX
iiclr-27366	544	10	not	not	PART
iiclr-27366	544	11	seem	seem	VERB
iiclr-27366	544	12	simple	simple	ADJ
iiclr-27366	544	13	at	at	ADP
iiclr-27366	544	14	all.111	all.111	PROPN
iiclr-27366	544	15	a.	a.	NOUN
iiclr-27366	544	16	arbitration	arbitration	NOUN
iiclr-27366	544	17	institutions	institution	NOUN
iiclr-27366	544	18	and	and	CCONJ
iiclr-27366	544	19	courts	court	NOUN
iiclr-27366	544	20	,	,	PUNCT
iiclr-27366	544	21	procedural	procedural	ADJ
iiclr-27366	544	22	rules	rule	NOUN
iiclr-27366	544	23	,	,	PUNCT
iiclr-27366	544	24	and	and	CCONJ
iiclr-27366	544	25	substantive	substantive	ADJ
iiclr-27366	544	26	law	law	NOUN
iiclr-27366	544	27	as	as	ADP
iiclr-27366	544	28	the	the	DET
iiclr-27366	544	29	types	type	NOUN
iiclr-27366	544	30	of	of	ADP
iiclr-27366	544	31	disputes	dispute	NOUN
iiclr-27366	544	32	and	and	CCONJ
iiclr-27366	544	33	the	the	DET
iiclr-27366	544	34	types	type	NOUN
iiclr-27366	544	35	of	of	ADP
iiclr-27366	544	36	parties	party	NOUN
iiclr-27366	544	37	involved	involve	VERB
iiclr-27366	544	38	are	be	AUX
iiclr-27366	544	39	all	all	ADV
iiclr-27366	544	40	different	different	ADJ
iiclr-27366	544	41	in	in	ADP
iiclr-27366	544	42	international	international	ADJ
iiclr-27366	544	43	commercial	commercial	ADJ
iiclr-27366	544	44	arbitration	arbitration	NOUN
iiclr-27366	544	45	,	,	PUNCT
iiclr-27366	544	46	investor	investor	NOUN
iiclr-27366	544	47	-	-	PUNCT
iiclr-27366	544	48	state	state	NOUN
iiclr-27366	544	49	arbitration	arbitration	NOUN
iiclr-27366	544	50	,	,	PUNCT
iiclr-27366	544	51	and	and	CCONJ
iiclr-27366	544	52	state	state	NOUN
iiclr-27366	544	53	-	-	PUNCT
iiclr-27366	544	54	state	state	NOUN
iiclr-27366	544	55	arbitration	arbitration	NOUN
iiclr-27366	544	56	,	,	PUNCT
iiclr-27366	544	57	the	the	DET
iiclr-27366	544	58	initiation	initiation	NOUN
iiclr-27366	544	59	of	of	ADP
iiclr-27366	544	60	an	an	DET
iiclr-27366	544	61	arbitration	arbitration	NOUN
iiclr-27366	544	62	proceeding	proceeding	NOUN
iiclr-27366	544	63	in	in	ADP
iiclr-27366	544	64	each	each	DET
iiclr-27366	544	65	type	type	NOUN
iiclr-27366	544	66	of	of	ADP
iiclr-27366	544	67	proceeding	proceeding	NOUN
iiclr-27366	544	68	also	also	ADV
iiclr-27366	544	69	differs	differ	VERB
iiclr-27366	544	70	.	.	PUNCT
iiclr-27366	545	1	while	while	SCONJ
iiclr-27366	545	2	investor	investor	NOUN
iiclr-27366	545	3	-	-	PUNCT
iiclr-27366	545	4	state	state	NOUN
iiclr-27366	545	5	arbitration	arbitration	NOUN
iiclr-27366	545	6	and	and	CCONJ
iiclr-27366	545	7	state	state	NOUN
iiclr-27366	545	8	-	-	PUNCT
iiclr-27366	545	9	state	state	NOUN
iiclr-27366	545	10	arbitration	arbitration	NOUN
iiclr-27366	545	11	are	be	AUX
iiclr-27366	545	12	initiated	initiate	VERB
iiclr-27366	545	13	under	under	ADP
iiclr-27366	545	14	the	the	DET
iiclr-27366	545	15	arbitration	arbitration	NOUN
iiclr-27366	545	16	clause	clause	NOUN
iiclr-27366	545	17	of	of	ADP
iiclr-27366	545	18	an	an	DET
iiclr-27366	545	19	investment	investment	NOUN
iiclr-27366	545	20	treaty	treaty	NOUN
iiclr-27366	545	21	,	,	PUNCT
iiclr-27366	545	22	a	a	DET
iiclr-27366	545	23	commercial	commercial	ADJ
iiclr-27366	545	24	arbitration	arbitration	NOUN
iiclr-27366	545	25	proceeding	proceeding	NOUN
iiclr-27366	545	26	is	be	AUX
iiclr-27366	545	27	initiated	initiate	VERB
iiclr-27366	545	28	under	under	ADP
iiclr-27366	545	29	the	the	DET
iiclr-27366	545	30	arbitration	arbitration	NOUN
iiclr-27366	545	31	clause	clause	NOUN
iiclr-27366	545	32	in	in	ADP
iiclr-27366	545	33	a	a	DET
iiclr-27366	545	34	commercial	commercial	ADJ
iiclr-27366	545	35	contract	contract	NOUN
iiclr-27366	545	36	or	or	CCONJ
iiclr-27366	545	37	an	an	DET
iiclr-27366	545	38	agreement	agreement	NOUN
iiclr-27366	545	39	between	between	ADP
iiclr-27366	545	40	the	the	DET
iiclr-27366	545	41	private	private	ADJ
iiclr-27366	545	42	parties	party	NOUN
iiclr-27366	545	43	,	,	PUNCT
iiclr-27366	545	44	and	and	CCONJ
iiclr-27366	545	45	the	the	DET
iiclr-27366	545	46	only	only	ADJ
iiclr-27366	545	47	relevant	relevant	ADJ
iiclr-27366	545	48	treaty	treaty	NOUN
iiclr-27366	545	49	to	to	ADP
iiclr-27366	545	50	commercial	commercial	ADJ
iiclr-27366	545	51	arbitration	arbitration	NOUN
iiclr-27366	545	52	would	would	AUX
iiclr-27366	545	53	be	be	AUX
iiclr-27366	545	54	the	the	DET
iiclr-27366	545	55	new	new	PROPN
iiclr-27366	545	56	york	york	PROPN
iiclr-27366	545	57	convention,112	convention,112	PROPN
iiclr-27366	545	58	which	which	PRON
iiclr-27366	545	59	essentially	essentially	ADV
iiclr-27366	545	60	applies	apply	VERB
iiclr-27366	545	61	to	to	ADP
iiclr-27366	545	62	any	any	DET
iiclr-27366	545	63	arbitration	arbitration	NOUN
iiclr-27366	545	64	,	,	PUNCT
iiclr-27366	545	65	regardless	regardless	ADV
iiclr-27366	545	66	of	of	ADP
iiclr-27366	545	67	its	its	PRON
iiclr-27366	545	68	type	type	NOUN
iiclr-27366	545	69	.	.	PUNCT
iiclr-27366	546	1	the	the	DET
iiclr-27366	546	2	new	new	PROPN
iiclr-27366	546	3	york	york	PROPN
iiclr-27366	546	4	convention	convention	PROPN
iiclr-27366	546	5	,	,	PUNCT
iiclr-27366	546	6	also	also	ADV
iiclr-27366	546	7	known	know	VERB
iiclr-27366	546	8	as	as	ADP
iiclr-27366	546	9	the	the	DET
iiclr-27366	546	10	convention	convention	NOUN
iiclr-27366	546	11	on	on	ADP
iiclr-27366	546	12	the	the	DET
iiclr-27366	546	13	recognition	recognition	NOUN
iiclr-27366	546	14	and	and	CCONJ
iiclr-27366	546	15	enforcement	enforcement	NOUN
iiclr-27366	546	16	of	of	ADP
iiclr-27366	546	17	foreign	foreign	ADJ
iiclr-27366	546	18	arbitral	arbitral	ADJ
iiclr-27366	546	19	awards	award	NOUN
iiclr-27366	546	20	,	,	PUNCT
iiclr-27366	546	21	is	be	AUX
iiclr-27366	546	22	a	a	DET
iiclr-27366	546	23	key	key	ADJ
iiclr-27366	546	24	multilateral	multilateral	ADJ
iiclr-27366	546	25	treaty	treaty	NOUN
iiclr-27366	546	26	for	for	ADP
iiclr-27366	546	27	international	international	ADJ
iiclr-27366	546	28	arbitration	arbitration	NOUN
iiclr-27366	546	29	.	.	PUNCT
iiclr-27366	547	1	the	the	DET
iiclr-27366	547	2	new	new	PROPN
iiclr-27366	547	3	york	york	PROPN
iiclr-27366	547	4	convention	convention	PROPN
iiclr-27366	547	5	was	be	AUX
iiclr-27366	547	6	adopted	adopt	VERB
iiclr-27366	547	7	by	by	ADP
iiclr-27366	547	8	the	the	DET
iiclr-27366	547	9	109	109	NUM
iiclr-27366	547	10	.	.	PUNCT
iiclr-27366	548	1	i	i	PRON
iiclr-27366	548	2	d.	d.	PROPN
iiclr-27366	548	3	110	110	NUM
iiclr-27366	548	4	.	.	PUNCT
iiclr-27366	548	5	treaties	treaty	NOUN
iiclr-27366	548	6	of	of	ADP
iiclr-27366	548	7	friendship	friendship	NOUN
iiclr-27366	548	8	,	,	PUNCT
iiclr-27366	548	9	commerce	commerce	NOUN
iiclr-27366	548	10	,	,	PUNCT
iiclr-27366	548	11	and	and	CCONJ
iiclr-27366	548	12	navigation	navigation	NOUN
iiclr-27366	548	13	are	be	AUX
iiclr-27366	548	14	bilateral	bilateral	ADJ
iiclr-27366	548	15	treaties	treaty	NOUN
iiclr-27366	548	16	that	that	PRON
iiclr-27366	548	17	were	be	AUX
iiclr-27366	548	18	designed	design	VERB
iiclr-27366	548	19	to	to	PART
iiclr-27366	548	20	establish	establish	VERB
iiclr-27366	548	21	a	a	DET
iiclr-27366	548	22	framework	framework	NOUN
iiclr-27366	548	23	to	to	PART
iiclr-27366	548	24	have	have	VERB
iiclr-27366	548	25	a	a	DET
iiclr-27366	548	26	mutually	mutually	ADV
iiclr-27366	548	27	beneficial	beneficial	ADJ
iiclr-27366	548	28	economic	economic	ADJ
iiclr-27366	548	29	relationship	relationship	NOUN
iiclr-27366	548	30	between	between	ADP
iiclr-27366	548	31	two	two	NUM
iiclr-27366	548	32	states	state	NOUN
iiclr-27366	548	33	,	,	PUNCT
iiclr-27366	548	34	specifically	specifically	ADV
iiclr-27366	548	35	to	to	PART
iiclr-27366	548	36	facilitate	facilitate	VERB
iiclr-27366	548	37	commerce	commerce	PROPN
iiclr-27366	548	38	,	,	PUNCT
iiclr-27366	548	39	navigation	navigation	NOUN
iiclr-27366	548	40	,	,	PUNCT
iiclr-27366	548	41	and	and	CCONJ
iiclr-27366	548	42	investment	investment	NOUN
iiclr-27366	548	43	between	between	ADP
iiclr-27366	548	44	the	the	DET
iiclr-27366	548	45	states	state	NOUN
iiclr-27366	548	46	and	and	CCONJ
iiclr-27366	548	47	to	to	PART
iiclr-27366	548	48	protect	protect	VERB
iiclr-27366	548	49	individuals	individual	NOUN
iiclr-27366	548	50	and	and	CCONJ
iiclr-27366	548	51	businesses	business	NOUN
iiclr-27366	548	52	.	.	PUNCT
iiclr-27366	549	1	see	see	VERB
iiclr-27366	549	2	andreas	andreas	PROPN
iiclr-27366	549	3	paulus	paulus	PROPN
iiclr-27366	549	4	,	,	PUNCT
iiclr-27366	549	5	treaties	treaty	NOUN
iiclr-27366	549	6	of	of	ADP
iiclr-27366	549	7	friendship	friendship	NOUN
iiclr-27366	549	8	,	,	PUNCT
iiclr-27366	549	9	commerce	commerce	NOUN
iiclr-27366	549	10	and	and	CCONJ
iiclr-27366	549	11	navigation	navigation	NOUN
iiclr-27366	549	12	,	,	PUNCT
iiclr-27366	549	13	oxford	oxford	ADJ
iiclr-27366	549	14	pub	pub	NOUN
iiclr-27366	549	15	.	.	PUNCT
iiclr-27366	550	1	int’l	int’l	X
iiclr-27366	550	2	l.	l.	PROPN
iiclr-27366	550	3	(	(	PUNCT
iiclr-27366	550	4	mar	mar	PROPN
iiclr-27366	550	5	.	.	PROPN
iiclr-27366	550	6	2011	2011	NUM
iiclr-27366	550	7	)	)	PUNCT
iiclr-27366	550	8	;	;	PUNCT
iiclr-27366	550	9	see	see	VERB
iiclr-27366	550	10	also	also	ADV
iiclr-27366	550	11	nathalie	nathalie	PROPN
iiclr-27366	550	12	bernasconi	bernasconi	PROPN
iiclr-27366	550	13	-	-	PUNCT
iiclr-27366	550	14	osterwalder	osterwalder	NOUN
iiclr-27366	550	15	,	,	PUNCT
iiclr-27366	550	16	state	state	NOUN
iiclr-27366	550	17	–	–	PUNCT
iiclr-27366	550	18	state	state	NOUN
iiclr-27366	550	19	dispute	dispute	NOUN
iiclr-27366	550	20	settlement	settlement	NOUN
iiclr-27366	550	21	in	in	ADP
iiclr-27366	550	22	investment	investment	NOUN
iiclr-27366	550	23	treaties	treaty	NOUN
iiclr-27366	550	24	,	,	PUNCT
iiclr-27366	550	25	int’l	int’l	NUM
iiclr-27366	550	26	inst	inst	NOUN
iiclr-27366	550	27	.	.	PUNCT
iiclr-27366	551	1	for	for	ADP
iiclr-27366	551	2	sustainable	sustainable	ADJ
iiclr-27366	551	3	dev	dev	PROPN
iiclr-27366	551	4	.	.	PROPN
iiclr-27366	551	5	1	1	NUM
iiclr-27366	551	6	,	,	PUNCT
iiclr-27366	551	7	(	(	PUNCT
iiclr-27366	551	8	oct	oct	PROPN
iiclr-27366	551	9	.	.	PROPN
iiclr-27366	551	10	2014	2014	NUM
iiclr-27366	551	11	)	)	PUNCT
iiclr-27366	551	12	https://www.iisd.org/system/files/publications/best-practices-state-state-dispute-settlementinvestment-treaties.pdf	https://www.iisd.org/system/files/publications/best-practices-state-state-dispute-settlementinvestment-treaties.pdf	NOUN
iiclr-27366	552	1	[	[	X
iiclr-27366	552	2	https://perma.cc/3h3r-npy8	https://perma.cc/3h3r-npy8	X
iiclr-27366	552	3	]	]	X
iiclr-27366	552	4	.	.	PUNCT
iiclr-27366	552	5	111	111	NUM
iiclr-27366	552	6	.	.	PUNCT
iiclr-27366	553	1	maarten	maarten	PROPN
iiclr-27366	553	2	j.	j.	PROPN
iiclr-27366	553	3	ellis	ellis	PROPN
iiclr-27366	553	4	,	,	PUNCT
iiclr-27366	553	5	issues	issue	NOUN
iiclr-27366	553	6	in	in	ADP
iiclr-27366	553	7	the	the	DET
iiclr-27366	553	8	implementation	implementation	NOUN
iiclr-27366	553	9	of	of	ADP
iiclr-27366	553	10	the	the	DET
iiclr-27366	553	11	arbitration	arbitration	NOUN
iiclr-27366	553	12	of	of	ADP
iiclr-27366	553	13	disputes	dispute	NOUN
iiclr-27366	553	14	arising	arise	VERB
iiclr-27366	553	15	under	under	ADP
iiclr-27366	553	16	income	income	NOUN
iiclr-27366	553	17	tax	tax	NOUN
iiclr-27366	553	18	treaties	treaty	NOUN
iiclr-27366	553	19	–	–	PUNCT
iiclr-27366	553	20	response	response	NOUN
iiclr-27366	553	21	to	to	ADP
iiclr-27366	553	22	david	david	PROPN
iiclr-27366	553	23	tillinghast	tillinghast	PROPN
iiclr-27366	553	24	,	,	PUNCT
iiclr-27366	553	25	56	56	NUM
iiclr-27366	553	26	bull	bull	NOUN
iiclr-27366	553	27	.	.	PUNCT
iiclr-27366	554	1	int’l	int’l	PRON
iiclr-27366	554	2	tax’n	tax’n	NUM
iiclr-27366	554	3	100	100	NUM
iiclr-27366	554	4	(	(	PUNCT
iiclr-27366	554	5	2002	2002	NUM
iiclr-27366	554	6	)	)	PUNCT
iiclr-27366	554	7	.	.	PUNCT
iiclr-27366	555	1	112	112	NUM
iiclr-27366	555	2	.	.	PUNCT
iiclr-27366	556	1	karl	karl	PROPN
iiclr-27366	556	2	-	-	PUNCT
iiclr-27366	556	3	heinz	heinz	PROPN
iiclr-27366	556	4	bockstiegel	bockstiegel	NOUN
iiclr-27366	556	5	,	,	PUNCT
iiclr-27366	556	6	commercial	commercial	ADJ
iiclr-27366	556	7	and	and	CCONJ
iiclr-27366	556	8	investment	investment	NOUN
iiclr-27366	556	9	arbitration	arbitration	NOUN
iiclr-27366	557	1	:	:	PUNCT
iiclr-27366	557	2	how	how	SCONJ
iiclr-27366	557	3	different	different	ADJ
iiclr-27366	557	4	are	be	AUX
iiclr-27366	557	5	they	they	PRON
iiclr-27366	557	6	today	today	NOUN
iiclr-27366	557	7	?	?	PUNCT
iiclr-27366	558	1	the	the	DET
iiclr-27366	558	2	lalive	lalive	ADJ
iiclr-27366	558	3	lecture	lecture	NOUN
iiclr-27366	558	4	2012	2012	NUM
iiclr-27366	558	5	,	,	PUNCT
iiclr-27366	558	6	28	28	NUM
iiclr-27366	558	7	arb	arb	NOUN
iiclr-27366	558	8	.	.	PUNCT
iiclr-27366	558	9	int’l	int’l	PRON
iiclr-27366	558	10	577	577	NUM
iiclr-27366	558	11	,	,	PUNCT
iiclr-27366	558	12	579	579	NUM
iiclr-27366	558	13	(	(	PUNCT
iiclr-27366	558	14	2012	2012	NUM
iiclr-27366	558	15	)	)	PUNCT
iiclr-27366	558	16	.	.	PUNCT
iiclr-27366	559	1	2023	2023	NUM
iiclr-27366	559	2	]	]	PUNCT
iiclr-27366	559	3	justice	justice	NOUN
iiclr-27366	559	4	,	,	PUNCT
iiclr-27366	559	5	third	third	ADJ
iiclr-27366	559	6	-	-	PUNCT
iiclr-27366	559	7	party	party	NOUN
iiclr-27366	559	8	funding	funding	NOUN
iiclr-27366	559	9	,	,	PUNCT
iiclr-27366	559	10	and	and	CCONJ
iiclr-27366	559	11	tax	tax	NOUN
iiclr-27366	559	12	treaty	treaty	NOUN
iiclr-27366	559	13	arbitration	arbitration	NOUN
iiclr-27366	559	14	65	65	NUM
iiclr-27366	559	15	un	un	PROPN
iiclr-27366	559	16	in	in	ADP
iiclr-27366	559	17	1958	1958	NUM
iiclr-27366	559	18	and	and	CCONJ
iiclr-27366	559	19	came	come	VERB
iiclr-27366	559	20	into	into	ADP
iiclr-27366	559	21	force	force	NOUN
iiclr-27366	559	22	in	in	ADP
iiclr-27366	559	23	1959,113	1959,113	NUM
iiclr-27366	559	24	and	and	CCONJ
iiclr-27366	559	25	as	as	ADP
iiclr-27366	559	26	of	of	ADP
iiclr-27366	559	27	2021	2021	NUM
iiclr-27366	559	28	,	,	PUNCT
iiclr-27366	559	29	there	there	PRON
iiclr-27366	559	30	are	be	VERB
iiclr-27366	559	31	168	168	NUM
iiclr-27366	559	32	contracting	contracting	NOUN
iiclr-27366	559	33	states	state	NOUN
iiclr-27366	559	34	to	to	ADP
iiclr-27366	559	35	the	the	DET
iiclr-27366	559	36	treaty.114	treaty.114	NOUN
iiclr-27366	559	37	in	in	ADP
iiclr-27366	559	38	short	short	ADJ
iiclr-27366	559	39	,	,	PUNCT
iiclr-27366	559	40	the	the	DET
iiclr-27366	559	41	treaty	treaty	NOUN
iiclr-27366	559	42	was	be	AUX
iiclr-27366	559	43	developed	develop	VERB
iiclr-27366	559	44	and	and	CCONJ
iiclr-27366	559	45	signed	sign	VERB
iiclr-27366	559	46	by	by	ADP
iiclr-27366	559	47	the	the	DET
iiclr-27366	559	48	countries	country	NOUN
iiclr-27366	559	49	to	to	PART
iiclr-27366	559	50	have	have	VERB
iiclr-27366	559	51	“	"	PUNCT
iiclr-27366	559	52	common	common	ADJ
iiclr-27366	559	53	legislative	legislative	ADJ
iiclr-27366	559	54	standards	standard	NOUN
iiclr-27366	559	55	for	for	ADP
iiclr-27366	559	56	the	the	DET
iiclr-27366	559	57	recognition	recognition	NOUN
iiclr-27366	559	58	of	of	ADP
iiclr-27366	559	59	arbitration	arbitration	NOUN
iiclr-27366	559	60	agreements	agreement	NOUN
iiclr-27366	559	61	and	and	CCONJ
iiclr-27366	559	62	court	court	NOUN
iiclr-27366	559	63	recognition	recognition	NOUN
iiclr-27366	559	64	and	and	CCONJ
iiclr-27366	559	65	enforcement	enforcement	NOUN
iiclr-27366	559	66	of	of	ADP
iiclr-27366	559	67	foreign	foreign	ADJ
iiclr-27366	559	68	and	and	CCONJ
iiclr-27366	559	69	nondomestic	nondomestic	ADJ
iiclr-27366	559	70	arbitral	arbitral	ADJ
iiclr-27366	559	71	awards	award	NOUN
iiclr-27366	559	72	”	"	PUNCT
iiclr-27366	559	73	and	and	CCONJ
iiclr-27366	559	74	to	to	PART
iiclr-27366	559	75	ensure	ensure	VERB
iiclr-27366	559	76	that	that	SCONJ
iiclr-27366	559	77	arbitral	arbitral	ADJ
iiclr-27366	559	78	awards	award	NOUN
iiclr-27366	559	79	are	be	AUX
iiclr-27366	559	80	“	"	PUNCT
iiclr-27366	559	81	recognized	recognize	VERB
iiclr-27366	559	82	and	and	CCONJ
iiclr-27366	559	83	generally	generally	ADV
iiclr-27366	559	84	capable	capable	ADJ
iiclr-27366	559	85	of	of	ADP
iiclr-27366	559	86	enforcement	enforcement	NOUN
iiclr-27366	559	87	in	in	ADP
iiclr-27366	559	88	their	their	PRON
iiclr-27366	559	89	jurisdiction	jurisdiction	NOUN
iiclr-27366	559	90	in	in	ADP
iiclr-27366	559	91	the	the	DET
iiclr-27366	559	92	same	same	ADJ
iiclr-27366	559	93	way	way	NOUN
iiclr-27366	559	94	as	as	ADP
iiclr-27366	559	95	domestic	domestic	ADJ
iiclr-27366	559	96	awards	award	NOUN
iiclr-27366	559	97	.	.	PUNCT
iiclr-27366	559	98	”115	”115	PUNCT
iiclr-27366	560	1	for	for	ADP
iiclr-27366	560	2	example	example	NOUN
iiclr-27366	560	3	,	,	PUNCT
iiclr-27366	560	4	in	in	ADP
iiclr-27366	560	5	the	the	DET
iiclr-27366	560	6	u.s	u.s	PROPN
iiclr-27366	560	7	.	.	PROPN
iiclr-27366	560	8	,	,	PUNCT
iiclr-27366	560	9	foreign	foreign	ADJ
iiclr-27366	560	10	arbitral	arbitral	ADJ
iiclr-27366	560	11	awards	award	NOUN
iiclr-27366	560	12	are	be	AUX
iiclr-27366	560	13	enforced	enforce	VERB
iiclr-27366	560	14	under	under	ADP
iiclr-27366	560	15	chapter	chapter	NOUN
iiclr-27366	560	16	2	2	NUM
iiclr-27366	560	17	of	of	ADP
iiclr-27366	560	18	the	the	DET
iiclr-27366	560	19	federal	federal	ADJ
iiclr-27366	560	20	arbitration	arbitration	PROPN
iiclr-27366	560	21	act	act	PROPN
iiclr-27366	560	22	,	,	PUNCT
iiclr-27366	560	23	which	which	PRON
iiclr-27366	560	24	incorporates	incorporate	VERB
iiclr-27366	560	25	the	the	DET
iiclr-27366	560	26	new	new	PROPN
iiclr-27366	560	27	york	york	PROPN
iiclr-27366	560	28	convention.116	convention.116	PROPN
iiclr-27366	560	29	i.	i.	PROPN
iiclr-27366	560	30	procedural	procedural	ADJ
iiclr-27366	560	31	rules	rule	NOUN
iiclr-27366	560	32	from	from	ADP
iiclr-27366	560	33	a	a	DET
iiclr-27366	560	34	procedural	procedural	ADJ
iiclr-27366	560	35	perspective	perspective	NOUN
iiclr-27366	560	36	,	,	PUNCT
iiclr-27366	560	37	the	the	DET
iiclr-27366	560	38	rules	rule	NOUN
iiclr-27366	560	39	could	could	AUX
iiclr-27366	560	40	differ	differ	VERB
iiclr-27366	560	41	depending	depend	VERB
iiclr-27366	560	42	on	on	ADP
iiclr-27366	560	43	the	the	DET
iiclr-27366	560	44	three	three	NUM
iiclr-27366	560	45	different	different	ADJ
iiclr-27366	560	46	formats	format	NOUN
iiclr-27366	560	47	of	of	ADP
iiclr-27366	560	48	arbitration	arbitration	NOUN
iiclr-27366	560	49	:	:	PUNCT
iiclr-27366	560	50	(	(	PUNCT
iiclr-27366	560	51	i	i	NOUN
iiclr-27366	560	52	)	)	PUNCT
iiclr-27366	560	53	institutional	institutional	ADJ
iiclr-27366	560	54	arbitration	arbitration	NOUN
iiclr-27366	560	55	,	,	PUNCT
iiclr-27366	560	56	(	(	PUNCT
iiclr-27366	560	57	ii	ii	NOUN
iiclr-27366	560	58	)	)	PUNCT
iiclr-27366	560	59	ad	ad	NOUN
iiclr-27366	560	60	hoc	hoc	X
iiclr-27366	560	61	arbitration	arbitration	NOUN
iiclr-27366	560	62	,	,	PUNCT
iiclr-27366	560	63	or	or	CCONJ
iiclr-27366	560	64	(	(	PUNCT
iiclr-27366	560	65	iii	iii	NOUN
iiclr-27366	560	66	)	)	PUNCT
iiclr-27366	560	67	baseball	baseball	NOUN
iiclr-27366	560	68	arbitration	arbitration	NOUN
iiclr-27366	560	69	,	,	PUNCT
iiclr-27366	560	70	which	which	PRON
iiclr-27366	560	71	is	be	AUX
iiclr-27366	560	72	also	also	ADV
iiclr-27366	560	73	known	know	VERB
iiclr-27366	560	74	as	as	ADP
iiclr-27366	560	75	final	final	ADJ
iiclr-27366	560	76	offer	offer	NOUN
iiclr-27366	560	77	arbitration	arbitration	NOUN
iiclr-27366	560	78	.	.	PUNCT
iiclr-27366	561	1	however	however	ADV
iiclr-27366	561	2	,	,	PUNCT
iiclr-27366	561	3	regardless	regardless	ADV
iiclr-27366	561	4	of	of	ADP
iiclr-27366	561	5	the	the	DET
iiclr-27366	561	6	format	format	NOUN
iiclr-27366	561	7	,	,	PUNCT
iiclr-27366	561	8	basic	basic	ADJ
iiclr-27366	561	9	procedural	procedural	ADJ
iiclr-27366	561	10	rules	rule	NOUN
iiclr-27366	561	11	similar	similar	ADJ
iiclr-27366	561	12	to	to	ADP
iiclr-27366	561	13	domestic	domestic	ADJ
iiclr-27366	561	14	court	court	NOUN
iiclr-27366	561	15	procedural	procedural	ADJ
iiclr-27366	561	16	rules	rule	NOUN
iiclr-27366	561	17	generally	generally	ADV
iiclr-27366	561	18	apply	apply	VERB
iiclr-27366	561	19	to	to	ADP
iiclr-27366	561	20	all	all	DET
iiclr-27366	561	21	arbitration	arbitration	NOUN
iiclr-27366	561	22	proceedings	proceeding	NOUN
iiclr-27366	561	23	.	.	PUNCT
iiclr-27366	562	1	for	for	ADP
iiclr-27366	562	2	example	example	NOUN
iiclr-27366	562	3	,	,	PUNCT
iiclr-27366	562	4	an	an	DET
iiclr-27366	562	5	arbitration	arbitration	NOUN
iiclr-27366	562	6	tribunal	tribunal	NOUN
iiclr-27366	562	7	would	would	AUX
iiclr-27366	562	8	be	be	AUX
iiclr-27366	562	9	required	require	VERB
iiclr-27366	562	10	to	to	PART
iiclr-27366	562	11	ensure	ensure	VERB
iiclr-27366	562	12	that	that	SCONJ
iiclr-27366	562	13	each	each	DET
iiclr-27366	562	14	party	party	NOUN
iiclr-27366	562	15	has	have	VERB
iiclr-27366	562	16	the	the	DET
iiclr-27366	562	17	proper	proper	ADJ
iiclr-27366	562	18	opportunities	opportunity	NOUN
iiclr-27366	562	19	to	to	PART
iiclr-27366	562	20	present	present	VERB
iiclr-27366	562	21	and	and	CCONJ
iiclr-27366	562	22	defend	defend	VERB
iiclr-27366	562	23	itself	itself	PRON
iiclr-27366	562	24	under	under	ADP
iiclr-27366	562	25	the	the	DET
iiclr-27366	562	26	principle	principle	NOUN
iiclr-27366	562	27	of	of	ADP
iiclr-27366	562	28	due	due	ADJ
iiclr-27366	562	29	process	process	NOUN
iiclr-27366	562	30	in	in	ADP
iiclr-27366	562	31	any	any	DET
iiclr-27366	562	32	arbitration	arbitration	NOUN
iiclr-27366	562	33	proceedings.117	proceedings.117	NOUN
iiclr-27366	562	34	in	in	ADP
iiclr-27366	562	35	institutional	institutional	ADJ
iiclr-27366	562	36	arbitration	arbitration	NOUN
iiclr-27366	562	37	,	,	PUNCT
iiclr-27366	562	38	international	international	ADJ
iiclr-27366	562	39	arbitration	arbitration	NOUN
iiclr-27366	562	40	institutions	institution	NOUN
iiclr-27366	562	41	,	,	PUNCT
iiclr-27366	562	42	such	such	ADJ
iiclr-27366	562	43	as	as	ADP
iiclr-27366	562	44	the	the	DET
iiclr-27366	562	45	london	london	PROPN
iiclr-27366	562	46	court	court	NOUN
iiclr-27366	562	47	of	of	ADP
iiclr-27366	562	48	international	international	ADJ
iiclr-27366	562	49	arbitration	arbitration	NOUN
iiclr-27366	562	50	and	and	CCONJ
iiclr-27366	562	51	the	the	DET
iiclr-27366	562	52	singapore	singapore	PROPN
iiclr-27366	562	53	international	international	ADJ
iiclr-27366	562	54	arbitration	arbitration	NOUN
iiclr-27366	562	55	centre	centre	NOUN
iiclr-27366	562	56	,	,	PUNCT
iiclr-27366	562	57	administer	administer	VERB
iiclr-27366	562	58	the	the	DET
iiclr-27366	562	59	overall	overall	ADJ
iiclr-27366	562	60	arbitration	arbitration	NOUN
iiclr-27366	562	61	process	process	NOUN
iiclr-27366	562	62	under	under	ADP
iiclr-27366	562	63	their	their	PRON
iiclr-27366	562	64	own	own	ADJ
iiclr-27366	562	65	113	113	NUM
iiclr-27366	562	66	.	.	PUNCT
iiclr-27366	563	1	see	see	VERB
iiclr-27366	563	2	convention	convention	NOUN
iiclr-27366	563	3	on	on	ADP
iiclr-27366	563	4	the	the	DET
iiclr-27366	563	5	recognition	recognition	NOUN
iiclr-27366	563	6	and	and	CCONJ
iiclr-27366	563	7	enforcement	enforcement	NOUN
iiclr-27366	563	8	of	of	ADP
iiclr-27366	563	9	foreign	foreign	ADJ
iiclr-27366	563	10	arbitral	arbitral	ADJ
iiclr-27366	563	11	awards	award	NOUN
iiclr-27366	563	12	,	,	PUNCT
iiclr-27366	563	13	june	june	PROPN
iiclr-27366	563	14	10	10	NUM
iiclr-27366	563	15	,	,	PUNCT
iiclr-27366	563	16	1958	1958	NUM
iiclr-27366	563	17	,	,	PUNCT
iiclr-27366	563	18	330	330	NUM
iiclr-27366	563	19	u.n.t.s	u.n.t.s	PROPN
iiclr-27366	563	20	.	.	PUNCT
iiclr-27366	563	21	4739	4739	NUM
iiclr-27366	564	1	[	[	X
iiclr-27366	564	2	hereinafter	hereinafter	NOUN
iiclr-27366	564	3	new	new	PROPN
iiclr-27366	564	4	york	york	PROPN
iiclr-27366	564	5	convention	convention	PROPN
iiclr-27366	564	6	]	]	PUNCT
iiclr-27366	564	7	.	.	PUNCT
iiclr-27366	565	1	114	114	NUM
iiclr-27366	565	2	.	.	PUNCT
iiclr-27366	566	1	i	i	PRON
iiclr-27366	566	2	d.	d.	PROPN
iiclr-27366	566	3	115	115	NUM
iiclr-27366	566	4	.	.	PUNCT
iiclr-27366	567	1	the	the	DET
iiclr-27366	567	2	“	"	PUNCT
iiclr-27366	567	3	new	new	PROPN
iiclr-27366	567	4	york	york	PROPN
iiclr-27366	567	5	convention	convention	PROPN
iiclr-27366	567	6	”	"	PUNCT
iiclr-27366	567	7	provides	provide	VERB
iiclr-27366	567	8	:	:	PUNCT
iiclr-27366	567	9	recognizing	recognize	VERB
iiclr-27366	567	10	the	the	DET
iiclr-27366	567	11	growing	grow	VERB
iiclr-27366	567	12	importance	importance	NOUN
iiclr-27366	567	13	of	of	ADP
iiclr-27366	567	14	international	international	ADJ
iiclr-27366	567	15	arbitration	arbitration	NOUN
iiclr-27366	567	16	as	as	ADP
iiclr-27366	567	17	a	a	DET
iiclr-27366	567	18	means	means	NOUN
iiclr-27366	567	19	of	of	ADP
iiclr-27366	567	20	settling	settle	VERB
iiclr-27366	567	21	international	international	ADJ
iiclr-27366	567	22	commercial	commercial	ADJ
iiclr-27366	567	23	disputes	dispute	NOUN
iiclr-27366	567	24	,	,	PUNCT
iiclr-27366	567	25	the	the	DET
iiclr-27366	567	26	convention	convention	NOUN
iiclr-27366	567	27	on	on	ADP
iiclr-27366	567	28	the	the	DET
iiclr-27366	567	29	recognition	recognition	NOUN
iiclr-27366	567	30	and	and	CCONJ
iiclr-27366	567	31	enforcement	enforcement	NOUN
iiclr-27366	567	32	of	of	ADP
iiclr-27366	567	33	foreign	foreign	ADJ
iiclr-27366	567	34	arbitral	arbitral	ADJ
iiclr-27366	567	35	awards	award	NOUN
iiclr-27366	567	36	(	(	PUNCT
iiclr-27366	567	37	the	the	DET
iiclr-27366	567	38	convention	convention	NOUN
iiclr-27366	567	39	)	)	PUNCT
iiclr-27366	567	40	seeks	seek	VERB
iiclr-27366	567	41	to	to	PART
iiclr-27366	567	42	provide	provide	VERB
iiclr-27366	567	43	common	common	ADJ
iiclr-27366	567	44	legislative	legislative	ADJ
iiclr-27366	567	45	standards	standard	NOUN
iiclr-27366	567	46	for	for	ADP
iiclr-27366	567	47	the	the	DET
iiclr-27366	567	48	recognition	recognition	NOUN
iiclr-27366	567	49	of	of	ADP
iiclr-27366	567	50	arbitration	arbitration	NOUN
iiclr-27366	567	51	agreements	agreement	NOUN
iiclr-27366	567	52	and	and	CCONJ
iiclr-27366	567	53	court	court	NOUN
iiclr-27366	567	54	recognition	recognition	NOUN
iiclr-27366	567	55	and	and	CCONJ
iiclr-27366	567	56	enforcement	enforcement	NOUN
iiclr-27366	567	57	of	of	ADP
iiclr-27366	567	58	foreign	foreign	ADJ
iiclr-27366	567	59	and	and	CCONJ
iiclr-27366	567	60	nondomestic	nondomestic	ADJ
iiclr-27366	567	61	arbitral	arbitral	ADJ
iiclr-27366	567	62	awards	award	NOUN
iiclr-27366	567	63	.	.	PUNCT
iiclr-27366	568	1	the	the	DET
iiclr-27366	568	2	term	term	NOUN
iiclr-27366	568	3	“	"	PUNCT
iiclr-27366	568	4	non	non	ADJ
iiclr-27366	568	5	-	-	ADJ
iiclr-27366	568	6	domestic	domestic	ADJ
iiclr-27366	568	7	”	"	PUNCT
iiclr-27366	568	8	appears	appear	VERB
iiclr-27366	568	9	to	to	PART
iiclr-27366	568	10	embrace	embrace	VERB
iiclr-27366	568	11	awards	award	NOUN
iiclr-27366	568	12	which	which	PRON
iiclr-27366	568	13	,	,	PUNCT
iiclr-27366	568	14	although	although	SCONJ
iiclr-27366	568	15	made	make	VERB
iiclr-27366	568	16	in	in	ADP
iiclr-27366	568	17	the	the	DET
iiclr-27366	568	18	state	state	NOUN
iiclr-27366	568	19	of	of	ADP
iiclr-27366	568	20	enforcement	enforcement	NOUN
iiclr-27366	568	21	,	,	PUNCT
iiclr-27366	568	22	are	be	AUX
iiclr-27366	568	23	treated	treat	VERB
iiclr-27366	568	24	as	as	ADP
iiclr-27366	568	25	“	"	PUNCT
iiclr-27366	568	26	foreign	foreign	ADJ
iiclr-27366	568	27	”	"	PUNCT
iiclr-27366	568	28	under	under	ADP
iiclr-27366	568	29	its	its	PRON
iiclr-27366	568	30	law	law	NOUN
iiclr-27366	568	31	because	because	SCONJ
iiclr-27366	568	32	of	of	ADP
iiclr-27366	568	33	some	some	DET
iiclr-27366	568	34	foreign	foreign	ADJ
iiclr-27366	568	35	element	element	NOUN
iiclr-27366	568	36	in	in	ADP
iiclr-27366	568	37	the	the	DET
iiclr-27366	568	38	proceedings	proceeding	NOUN
iiclr-27366	568	39	,	,	PUNCT
iiclr-27366	568	40	e.g.	e.g.	ADV
iiclr-27366	568	41	,	,	PUNCT
iiclr-27366	568	42	another	another	DET
iiclr-27366	568	43	state	state	NOUN
iiclr-27366	568	44	’s	’s	PART
iiclr-27366	568	45	procedural	procedural	ADJ
iiclr-27366	568	46	laws	law	NOUN
iiclr-27366	568	47	are	be	AUX
iiclr-27366	568	48	applied	apply	VERB
iiclr-27366	568	49	.	.	PUNCT
iiclr-27366	569	1	the	the	DET
iiclr-27366	569	2	convention	convention	NOUN
iiclr-27366	569	3	’s	’s	PART
iiclr-27366	569	4	principal	principal	ADJ
iiclr-27366	569	5	aim	aim	NOUN
iiclr-27366	569	6	is	be	AUX
iiclr-27366	569	7	that	that	SCONJ
iiclr-27366	569	8	foreign	foreign	ADJ
iiclr-27366	569	9	and	and	CCONJ
iiclr-27366	569	10	non	non	ADJ
iiclr-27366	569	11	-	-	ADJ
iiclr-27366	569	12	domestic	domestic	ADJ
iiclr-27366	569	13	arbitral	arbitral	ADJ
iiclr-27366	569	14	awards	award	NOUN
iiclr-27366	569	15	will	will	AUX
iiclr-27366	569	16	not	not	PART
iiclr-27366	569	17	be	be	AUX
iiclr-27366	569	18	discriminated	discriminate	VERB
iiclr-27366	569	19	against	against	ADP
iiclr-27366	569	20	and	and	CCONJ
iiclr-27366	569	21	it	it	PRON
iiclr-27366	569	22	obliges	oblige	VERB
iiclr-27366	569	23	parties	party	NOUN
iiclr-27366	569	24	to	to	PART
iiclr-27366	569	25	ensure	ensure	VERB
iiclr-27366	569	26	such	such	ADJ
iiclr-27366	569	27	awards	award	NOUN
iiclr-27366	569	28	are	be	AUX
iiclr-27366	569	29	recognized	recognize	VERB
iiclr-27366	569	30	and	and	CCONJ
iiclr-27366	569	31	generally	generally	ADV
iiclr-27366	569	32	capable	capable	ADJ
iiclr-27366	569	33	of	of	ADP
iiclr-27366	569	34	enforcement	enforcement	NOUN
iiclr-27366	569	35	in	in	ADP
iiclr-27366	569	36	their	their	PRON
iiclr-27366	569	37	jurisdiction	jurisdiction	NOUN
iiclr-27366	569	38	in	in	ADP
iiclr-27366	569	39	the	the	DET
iiclr-27366	569	40	same	same	ADJ
iiclr-27366	569	41	way	way	NOUN
iiclr-27366	569	42	as	as	ADP
iiclr-27366	569	43	domestic	domestic	ADJ
iiclr-27366	569	44	awards	award	NOUN
iiclr-27366	569	45	.	.	PUNCT
iiclr-27366	570	1	an	an	DET
iiclr-27366	570	2	ancillary	ancillary	ADJ
iiclr-27366	570	3	aim	aim	NOUN
iiclr-27366	570	4	of	of	ADP
iiclr-27366	570	5	the	the	DET
iiclr-27366	570	6	convention	convention	NOUN
iiclr-27366	570	7	is	be	AUX
iiclr-27366	570	8	to	to	PART
iiclr-27366	570	9	require	require	VERB
iiclr-27366	570	10	courts	court	NOUN
iiclr-27366	570	11	of	of	ADP
iiclr-27366	570	12	parties	party	NOUN
iiclr-27366	570	13	to	to	PART
iiclr-27366	570	14	give	give	VERB
iiclr-27366	570	15	full	full	ADJ
iiclr-27366	570	16	effect	effect	NOUN
iiclr-27366	570	17	to	to	ADP
iiclr-27366	570	18	arbitration	arbitration	NOUN
iiclr-27366	570	19	agreements	agreement	NOUN
iiclr-27366	570	20	by	by	ADP
iiclr-27366	570	21	requiring	require	VERB
iiclr-27366	570	22	courts	court	NOUN
iiclr-27366	570	23	to	to	PART
iiclr-27366	570	24	deny	deny	VERB
iiclr-27366	570	25	the	the	DET
iiclr-27366	570	26	parties	party	NOUN
iiclr-27366	570	27	access	access	NOUN
iiclr-27366	570	28	to	to	ADP
iiclr-27366	570	29	court	court	NOUN
iiclr-27366	570	30	in	in	ADP
iiclr-27366	570	31	contravention	contravention	NOUN
iiclr-27366	570	32	of	of	ADP
iiclr-27366	570	33	their	their	PRON
iiclr-27366	570	34	agreement	agreement	NOUN
iiclr-27366	570	35	to	to	PART
iiclr-27366	570	36	refer	refer	VERB
iiclr-27366	570	37	the	the	DET
iiclr-27366	570	38	matter	matter	NOUN
iiclr-27366	570	39	to	to	ADP
iiclr-27366	570	40	an	an	DET
iiclr-27366	570	41	arbitral	arbitral	ADJ
iiclr-27366	570	42	tribunal	tribunal	NOUN
iiclr-27366	570	43	.	.	PUNCT
iiclr-27366	571	1	i	i	PRON
iiclr-27366	571	2	d.	d.	PROPN
iiclr-27366	571	3	116	116	NUM
iiclr-27366	571	4	.	.	PUNCT
iiclr-27366	572	1	see	see	VERB
iiclr-27366	572	2	9	9	NUM
iiclr-27366	572	3	u.s.c	u.s.c	NOUN
iiclr-27366	572	4	.	.	PUNCT
iiclr-27366	573	1	§	§	PROPN
iiclr-27366	573	2	§	§	PROPN
iiclr-27366	573	3	1	1	NUM
iiclr-27366	573	4	-	-	SYM
iiclr-27366	573	5	14	14	NUM
iiclr-27366	573	6	.	.	PUNCT
iiclr-27366	573	7	117	117	NUM
iiclr-27366	573	8	.	.	PUNCT
iiclr-27366	574	1	see	see	VERB
iiclr-27366	574	2	bockstiegel	bockstiegel	NOUN
iiclr-27366	574	3	,	,	PUNCT
iiclr-27366	574	4	supra	supra	PROPN
iiclr-27366	574	5	note	note	NOUN
iiclr-27366	574	6	112	112	NUM
iiclr-27366	574	7	,	,	PUNCT
iiclr-27366	574	8	at	at	ADP
iiclr-27366	574	9	579	579	NUM
iiclr-27366	574	10	-	-	SYM
iiclr-27366	574	11	80	80	NUM
iiclr-27366	574	12	.	.	PUNCT
iiclr-27366	575	1	66	66	NUM
iiclr-27366	575	2	indiana	indiana	PROPN
iiclr-27366	575	3	int’l	int’l	NOUN
iiclr-27366	575	4	&	&	CCONJ
iiclr-27366	575	5	comp	comp	PROPN
iiclr-27366	575	6	.	.	PUNCT
iiclr-27366	576	1	law	law	NOUN
iiclr-27366	576	2	review	review	NOUN
iiclr-27366	577	1	[	[	X
iiclr-27366	577	2	vol	vol	NOUN
iiclr-27366	577	3	.	.	PUNCT
iiclr-27366	578	1	33:39	33:39	NUM
iiclr-27366	578	2	procedural	procedural	ADJ
iiclr-27366	578	3	rules	rule	NOUN
iiclr-27366	578	4	.	.	PUNCT
iiclr-27366	579	1	it	it	PRON
iiclr-27366	579	2	should	should	AUX
iiclr-27366	579	3	be	be	AUX
iiclr-27366	579	4	noted	note	VERB
iiclr-27366	579	5	that	that	SCONJ
iiclr-27366	579	6	depending	depend	VERB
iiclr-27366	579	7	on	on	ADP
iiclr-27366	579	8	a	a	DET
iiclr-27366	579	9	legal	legal	ADJ
iiclr-27366	579	10	system	system	NOUN
iiclr-27366	579	11	of	of	ADP
iiclr-27366	579	12	a	a	DET
iiclr-27366	579	13	venue	venue	NOUN
iiclr-27366	579	14	,	,	PUNCT
iiclr-27366	579	15	which	which	PRON
iiclr-27366	579	16	is	be	AUX
iiclr-27366	579	17	known	know	VERB
iiclr-27366	579	18	as	as	ADP
iiclr-27366	579	19	a	a	DET
iiclr-27366	579	20	“	"	PUNCT
iiclr-27366	579	21	seat	seat	NOUN
iiclr-27366	579	22	”	"	PUNCT
iiclr-27366	579	23	in	in	ADP
iiclr-27366	579	24	an	an	DET
iiclr-27366	579	25	arbitration	arbitration	NOUN
iiclr-27366	579	26	term	term	NOUN
iiclr-27366	579	27	,	,	PUNCT
iiclr-27366	579	28	a	a	DET
iiclr-27366	579	29	domestic	domestic	ADJ
iiclr-27366	579	30	court	court	NOUN
iiclr-27366	579	31	could	could	AUX
iiclr-27366	579	32	have	have	VERB
iiclr-27366	579	33	“	"	PUNCT
iiclr-27366	579	34	supervisory	supervisory	ADJ
iiclr-27366	579	35	jurisdiction	jurisdiction	NOUN
iiclr-27366	579	36	”	"	PUNCT
iiclr-27366	579	37	on	on	ADP
iiclr-27366	579	38	the	the	DET
iiclr-27366	579	39	arbitration	arbitration	NOUN
iiclr-27366	579	40	procedure.118	procedure.118	NUM
iiclr-27366	579	41	in	in	ADP
iiclr-27366	579	42	the	the	DET
iiclr-27366	579	43	case	case	NOUN
iiclr-27366	579	44	of	of	ADP
iiclr-27366	579	45	ad	ad	X
iiclr-27366	579	46	hoc	hoc	X
iiclr-27366	579	47	arbitration	arbitration	NOUN
iiclr-27366	579	48	,	,	PUNCT
iiclr-27366	579	49	it	it	PRON
iiclr-27366	579	50	is	be	AUX
iiclr-27366	579	51	not	not	PART
iiclr-27366	579	52	administered	administer	VERB
iiclr-27366	579	53	by	by	ADP
iiclr-27366	579	54	any	any	DET
iiclr-27366	579	55	institutions	institution	NOUN
iiclr-27366	579	56	,	,	PUNCT
iiclr-27366	579	57	and	and	CCONJ
iiclr-27366	579	58	the	the	DET
iiclr-27366	579	59	parties	party	NOUN
iiclr-27366	579	60	would	would	AUX
iiclr-27366	579	61	need	need	VERB
iiclr-27366	579	62	to	to	PART
iiclr-27366	579	63	determine	determine	VERB
iiclr-27366	579	64	all	all	DET
iiclr-27366	579	65	aspects	aspect	NOUN
iiclr-27366	579	66	of	of	ADP
iiclr-27366	579	67	the	the	DET
iiclr-27366	579	68	arbitration	arbitration	NOUN
iiclr-27366	579	69	including	include	VERB
iiclr-27366	579	70	the	the	DET
iiclr-27366	579	71	applicable	applicable	ADJ
iiclr-27366	579	72	law	law	NOUN
iiclr-27366	579	73	and	and	CCONJ
iiclr-27366	579	74	the	the	DET
iiclr-27366	579	75	procedural	procedural	ADJ
iiclr-27366	579	76	rules	rule	NOUN
iiclr-27366	579	77	for	for	ADP
iiclr-27366	579	78	the	the	DET
iiclr-27366	579	79	proceeding	proceeding	NOUN
iiclr-27366	579	80	.	.	PUNCT
iiclr-27366	580	1	in	in	ADP
iiclr-27366	580	2	investor	investor	NOUN
iiclr-27366	580	3	-	-	PUNCT
iiclr-27366	580	4	state	state	NOUN
iiclr-27366	580	5	arbitration	arbitration	NOUN
iiclr-27366	580	6	,	,	PUNCT
iiclr-27366	580	7	investment	investment	NOUN
iiclr-27366	580	8	treaties	treaty	NOUN
iiclr-27366	580	9	,	,	PUNCT
iiclr-27366	580	10	such	such	ADJ
iiclr-27366	580	11	as	as	ADP
iiclr-27366	580	12	the	the	DET
iiclr-27366	580	13	icsid	icsid	ADJ
iiclr-27366	580	14	convention	convention	NOUN
iiclr-27366	580	15	,	,	PUNCT
iiclr-27366	580	16	generally	generally	ADV
iiclr-27366	580	17	provide	provide	VERB
iiclr-27366	580	18	guidelines	guideline	NOUN
iiclr-27366	580	19	and	and	CCONJ
iiclr-27366	580	20	procedural	procedural	ADJ
iiclr-27366	580	21	rules.119	rules.119	NOUN
iiclr-27366	580	22	in	in	ADP
iiclr-27366	580	23	contrast	contrast	NOUN
iiclr-27366	580	24	to	to	ADP
iiclr-27366	580	25	investor	investor	NOUN
iiclr-27366	580	26	-	-	PUNCT
iiclr-27366	580	27	state	state	NOUN
iiclr-27366	580	28	arbitration	arbitration	NOUN
iiclr-27366	580	29	,	,	PUNCT
iiclr-27366	580	30	in	in	ADP
iiclr-27366	580	31	tax	tax	NOUN
iiclr-27366	580	32	treaty	treaty	NOUN
iiclr-27366	580	33	arbitration	arbitration	NOUN
iiclr-27366	580	34	,	,	PUNCT
iiclr-27366	580	35	a	a	DET
iiclr-27366	580	36	tax	tax	NOUN
iiclr-27366	580	37	treaty	treaty	NOUN
iiclr-27366	580	38	itself	itself	PRON
iiclr-27366	580	39	does	do	AUX
iiclr-27366	580	40	not	not	PART
iiclr-27366	580	41	contain	contain	VERB
iiclr-27366	580	42	procedural	procedural	ADJ
iiclr-27366	580	43	rules	rule	NOUN
iiclr-27366	580	44	.	.	PUNCT
iiclr-27366	581	1	similar	similar	ADJ
iiclr-27366	581	2	to	to	ADP
iiclr-27366	581	3	“	"	PUNCT
iiclr-27366	581	4	ad	ad	X
iiclr-27366	581	5	hoc	hoc	X
iiclr-27366	581	6	”	"	PUNCT
iiclr-27366	581	7	arbitration	arbitration	NOUN
iiclr-27366	581	8	,	,	PUNCT
iiclr-27366	581	9	the	the	DET
iiclr-27366	581	10	“	"	PUNCT
iiclr-27366	581	11	sample	sample	NOUN
iiclr-27366	581	12	mutual	mutual	ADJ
iiclr-27366	581	13	agreement	agreement	NOUN
iiclr-27366	581	14	on	on	ADP
iiclr-27366	581	15	arbitration	arbitration	NOUN
iiclr-27366	581	16	”	"	PUNCT
iiclr-27366	581	17	contained	contain	VERB
iiclr-27366	581	18	in	in	ADP
iiclr-27366	581	19	the	the	DET
iiclr-27366	581	20	commentaries	commentary	NOUN
iiclr-27366	581	21	simply	simply	ADV
iiclr-27366	581	22	states	state	VERB
iiclr-27366	581	23	that	that	SCONJ
iiclr-27366	581	24	the	the	DET
iiclr-27366	581	25	appointed	appoint	VERB
iiclr-27366	581	26	arbitrators	arbitrator	NOUN
iiclr-27366	581	27	should	should	AUX
iiclr-27366	581	28	adopt	adopt	VERB
iiclr-27366	581	29	procedural	procedural	ADJ
iiclr-27366	581	30	and	and	CCONJ
iiclr-27366	581	31	evidentiary	evidentiary	ADJ
iiclr-27366	581	32	rules	rule	NOUN
iiclr-27366	581	33	that	that	PRON
iiclr-27366	581	34	they	they	PRON
iiclr-27366	581	35	deem	deem	VERB
iiclr-27366	581	36	necessary.120	necessary.120	PROPN
iiclr-27366	581	37	however	however	ADV
iiclr-27366	581	38	,	,	PUNCT
iiclr-27366	581	39	the	the	DET
iiclr-27366	581	40	commentaries	commentary	NOUN
iiclr-27366	581	41	does	do	AUX
iiclr-27366	581	42	provide	provide	VERB
iiclr-27366	581	43	some	some	DET
iiclr-27366	581	44	additional	additional	ADJ
iiclr-27366	581	45	guidelines	guideline	NOUN
iiclr-27366	581	46	regarding	regard	VERB
iiclr-27366	581	47	the	the	DET
iiclr-27366	581	48	procedure	procedure	NOUN
iiclr-27366	581	49	,	,	PUNCT
iiclr-27366	581	50	and	and	CCONJ
iiclr-27366	581	51	the	the	DET
iiclr-27366	581	52	mli	mli	PROPN
iiclr-27366	581	53	,	,	PUNCT
iiclr-27366	581	54	which	which	PRON
iiclr-27366	581	55	has	have	AUX
iiclr-27366	581	56	been	be	AUX
iiclr-27366	581	57	amending	amend	VERB
iiclr-27366	581	58	the	the	DET
iiclr-27366	581	59	provisions	provision	NOUN
iiclr-27366	581	60	of	of	ADP
iiclr-27366	581	61	bilateral	bilateral	ADJ
iiclr-27366	581	62	tax	tax	NOUN
iiclr-27366	581	63	treaties	treaty	NOUN
iiclr-27366	581	64	of	of	ADP
iiclr-27366	581	65	the	the	DET
iiclr-27366	581	66	mli	mli	PROPN
iiclr-27366	581	67	signatories	signatory	NOUN
iiclr-27366	581	68	,	,	PUNCT
iiclr-27366	581	69	contains	contain	VERB
iiclr-27366	581	70	more	more	ADV
iiclr-27366	581	71	detailed	detailed	ADJ
iiclr-27366	581	72	procedural	procedural	ADJ
iiclr-27366	581	73	rules	rule	NOUN
iiclr-27366	581	74	.	.	PUNCT
iiclr-27366	582	1	there	there	PRON
iiclr-27366	582	2	are	be	VERB
iiclr-27366	582	3	two	two	NUM
iiclr-27366	582	4	main	main	ADJ
iiclr-27366	582	5	parts	part	NOUN
iiclr-27366	582	6	in	in	ADP
iiclr-27366	582	7	the	the	DET
iiclr-27366	582	8	mli	mli	PROPN
iiclr-27366	582	9	for	for	ADP
iiclr-27366	582	10	dispute	dispute	NOUN
iiclr-27366	582	11	resolution	resolution	NOUN
iiclr-27366	582	12	,	,	PUNCT
iiclr-27366	582	13	part	part	NOUN
iiclr-27366	582	14	v	v	NOUN
iiclr-27366	582	15	and	and	CCONJ
iiclr-27366	582	16	part	part	NOUN
iiclr-27366	582	17	vi	vi	PROPN
iiclr-27366	582	18	,	,	PUNCT
iiclr-27366	582	19	and	and	CCONJ
iiclr-27366	582	20	articles	article	NOUN
iiclr-27366	582	21	18	18	NUM
iiclr-27366	582	22	to	to	PART
iiclr-27366	582	23	26	26	NUM
iiclr-27366	582	24	of	of	ADP
iiclr-27366	582	25	part	part	NOUN
iiclr-27366	582	26	vi	vi	PROPN
iiclr-27366	582	27	specifically	specifically	ADV
iiclr-27366	582	28	provide	provide	VERB
iiclr-27366	582	29	arbitration	arbitration	NOUN
iiclr-27366	582	30	-	-	PUNCT
iiclr-27366	582	31	related	relate	VERB
iiclr-27366	582	32	provisions	provision	NOUN
iiclr-27366	582	33	,	,	PUNCT
iiclr-27366	582	34	including	include	VERB
iiclr-27366	582	35	procedural	procedural	ADJ
iiclr-27366	582	36	rules.121	rules.121	ADV
iiclr-27366	582	37	a.	a.	NOUN
iiclr-27366	582	38	article	article	NOUN
iiclr-27366	582	39	20	20	NUM
iiclr-27366	582	40	–	–	PUNCT
iiclr-27366	582	41	appointment	appointment	NOUN
iiclr-27366	582	42	of	of	ADP
iiclr-27366	582	43	arbitrators	arbitrator	NOUN
iiclr-27366	582	44	an	an	DET
iiclr-27366	582	45	appointment	appointment	NOUN
iiclr-27366	582	46	process	process	NOUN
iiclr-27366	582	47	of	of	ADP
iiclr-27366	582	48	arbitrators	arbitrator	NOUN
iiclr-27366	582	49	in	in	ADP
iiclr-27366	582	50	tax	tax	NOUN
iiclr-27366	582	51	treaty	treaty	NOUN
iiclr-27366	582	52	arbitration	arbitration	NOUN
iiclr-27366	582	53	is	be	AUX
iiclr-27366	582	54	akin	akin	ADJ
iiclr-27366	582	55	to	to	ADP
iiclr-27366	582	56	a	a	DET
iiclr-27366	582	57	selection	selection	NOUN
iiclr-27366	582	58	process	process	NOUN
iiclr-27366	582	59	of	of	ADP
iiclr-27366	582	60	both	both	PRON
iiclr-27366	582	61	commercial	commercial	ADJ
iiclr-27366	582	62	contracts	contract	NOUN
iiclr-27366	582	63	and	and	CCONJ
iiclr-27366	582	64	investment	investment	NOUN
iiclr-27366	582	65	treaties	treaty	NOUN
iiclr-27366	582	66	which	which	PRON
iiclr-27366	582	67	usually	usually	ADV
iiclr-27366	582	68	appoints	appoint	VERB
iiclr-27366	582	69	three	three	NUM
iiclr-27366	582	70	arbitrators	arbitrator	NOUN
iiclr-27366	582	71	as	as	ADP
iiclr-27366	582	72	an	an	DET
iiclr-27366	582	73	arbitration	arbitration	NOUN
iiclr-27366	582	74	panel	panel	NOUN
iiclr-27366	582	75	.	.	PUNCT
iiclr-27366	583	1	article	article	NOUN
iiclr-27366	583	2	20	20	NUM
iiclr-27366	583	3	of	of	ADP
iiclr-27366	583	4	the	the	DET
iiclr-27366	583	5	mli	mli	PROPN
iiclr-27366	583	6	requires	require	VERB
iiclr-27366	583	7	an	an	DET
iiclr-27366	583	8	arbitration	arbitration	NOUN
iiclr-27366	583	9	panel	panel	NOUN
iiclr-27366	583	10	to	to	PART
iiclr-27366	583	11	have	have	VERB
iiclr-27366	583	12	three	three	NUM
iiclr-27366	583	13	individual	individual	ADJ
iiclr-27366	583	14	members	member	NOUN
iiclr-27366	583	15	that	that	PRON
iiclr-27366	583	16	are	be	AUX
iiclr-27366	583	17	impartial	impartial	ADJ
iiclr-27366	583	18	and	and	CCONJ
iiclr-27366	583	19	independent	independent	ADJ
iiclr-27366	583	20	of	of	ADP
iiclr-27366	583	21	the	the	DET
iiclr-27366	583	22	competent	competent	ADJ
iiclr-27366	583	23	authorities	authority	NOUN
iiclr-27366	583	24	,	,	PUNCT
iiclr-27366	583	25	tax	tax	NOUN
iiclr-27366	583	26	administrations	administration	NOUN
iiclr-27366	583	27	,	,	PUNCT
iiclr-27366	583	28	and	and	CCONJ
iiclr-27366	583	29	ministries	ministry	NOUN
iiclr-27366	583	30	of	of	ADP
iiclr-27366	583	31	finance	finance	NOUN
iiclr-27366	583	32	of	of	ADP
iiclr-27366	583	33	the	the	DET
iiclr-27366	583	34	contracting	contracting	NOUN
iiclr-27366	583	35	jurisdictions	jurisdiction	NOUN
iiclr-27366	583	36	,	,	PUNCT
iiclr-27366	583	37	and	and	CCONJ
iiclr-27366	583	38	with	with	ADP
iiclr-27366	583	39	expertise	expertise	NOUN
iiclr-27366	583	40	or	or	CCONJ
iiclr-27366	583	41	experience	experience	NOUN
iiclr-27366	583	42	in	in	ADP
iiclr-27366	583	43	international	international	ADJ
iiclr-27366	583	44	tax	tax	NOUN
iiclr-27366	583	45	matters.122	matters.122	NOUN
iiclr-27366	583	46	when	when	SCONJ
iiclr-27366	583	47	selecting	select	VERB
iiclr-27366	583	48	the	the	DET
iiclr-27366	583	49	panel	panel	NOUN
iiclr-27366	583	50	members	member	NOUN
iiclr-27366	583	51	,	,	PUNCT
iiclr-27366	583	52	each	each	DET
iiclr-27366	583	53	state	state	NOUN
iiclr-27366	583	54	has	have	VERB
iiclr-27366	583	55	the	the	DET
iiclr-27366	583	56	right	right	NOUN
iiclr-27366	583	57	to	to	PART
iiclr-27366	583	58	appoint	appoint	VERB
iiclr-27366	583	59	one	one	NUM
iiclr-27366	583	60	panel	panel	NOUN
iiclr-27366	583	61	member	member	NOUN
iiclr-27366	583	62	,	,	PUNCT
iiclr-27366	583	63	and	and	CCONJ
iiclr-27366	583	64	the	the	DET
iiclr-27366	583	65	two	two	NUM
iiclr-27366	583	66	panel	panel	NOUN
iiclr-27366	583	67	members	member	NOUN
iiclr-27366	583	68	appointed	appoint	VERB
iiclr-27366	583	69	by	by	ADP
iiclr-27366	583	70	each	each	DET
iiclr-27366	583	71	state	state	NOUN
iiclr-27366	583	72	then	then	ADV
iiclr-27366	583	73	appoint	appoint	VERB
iiclr-27366	583	74	a	a	DET
iiclr-27366	583	75	third	third	ADJ
iiclr-27366	583	76	panel	panel	NOUN
iiclr-27366	583	77	member	member	NOUN
iiclr-27366	583	78	that	that	PRON
iiclr-27366	583	79	will	will	AUX
iiclr-27366	583	80	also	also	ADV
iiclr-27366	583	81	serve	serve	VERB
iiclr-27366	583	82	as	as	ADP
iiclr-27366	583	83	the	the	DET
iiclr-27366	583	84	chair	chair	NOUN
iiclr-27366	583	85	of	of	ADP
iiclr-27366	583	86	the	the	DET
iiclr-27366	583	87	118	118	NUM
iiclr-27366	583	88	.	.	PUNCT
iiclr-27366	584	1	i	i	PRON
iiclr-27366	584	2	d.	d.	PROPN
iiclr-27366	584	3	119	119	NUM
iiclr-27366	584	4	.	.	PUNCT
iiclr-27366	585	1	i	i	PRON
iiclr-27366	585	2	d.	d.	PROPN
iiclr-27366	585	3	120	120	NUM
iiclr-27366	585	4	.	.	PUNCT
iiclr-27366	586	1	the	the	DET
iiclr-27366	586	2	commentaries	commentary	NOUN
iiclr-27366	586	3	states	state	VERB
iiclr-27366	586	4	:	:	PUNCT
iiclr-27366	586	5	subject	subject	ADJ
iiclr-27366	586	6	to	to	ADP
iiclr-27366	586	7	this	this	DET
iiclr-27366	586	8	agreement	agreement	NOUN
iiclr-27366	586	9	and	and	CCONJ
iiclr-27366	586	10	the	the	DET
iiclr-27366	586	11	terms	term	NOUN
iiclr-27366	586	12	of	of	ADP
iiclr-27366	586	13	reference	reference	NOUN
iiclr-27366	586	14	,	,	PUNCT
iiclr-27366	586	15	the	the	DET
iiclr-27366	586	16	arbitrators	arbitrator	NOUN
iiclr-27366	586	17	shall	shall	AUX
iiclr-27366	586	18	adopt	adopt	VERB
iiclr-27366	586	19	those	those	DET
iiclr-27366	586	20	procedural	procedural	ADJ
iiclr-27366	586	21	and	and	CCONJ
iiclr-27366	586	22	evidentiary	evidentiary	ADJ
iiclr-27366	586	23	rules	rule	NOUN
iiclr-27366	586	24	that	that	PRON
iiclr-27366	586	25	they	they	PRON
iiclr-27366	586	26	deem	deem	VERB
iiclr-27366	586	27	necessary	necessary	ADJ
iiclr-27366	586	28	to	to	PART
iiclr-27366	586	29	answer	answer	VERB
iiclr-27366	586	30	the	the	DET
iiclr-27366	586	31	questions	question	NOUN
iiclr-27366	586	32	set	set	VERB
iiclr-27366	586	33	out	out	ADP
iiclr-27366	586	34	in	in	ADP
iiclr-27366	586	35	the	the	DET
iiclr-27366	586	36	terms	term	NOUN
iiclr-27366	586	37	of	of	ADP
iiclr-27366	586	38	reference	reference	NOUN
iiclr-27366	586	39	.	.	PUNCT
iiclr-27366	587	1	they	they	PRON
iiclr-27366	587	2	will	will	AUX
iiclr-27366	587	3	have	have	VERB
iiclr-27366	587	4	access	access	NOUN
iiclr-27366	587	5	to	to	ADP
iiclr-27366	587	6	all	all	DET
iiclr-27366	587	7	information	information	NOUN
iiclr-27366	587	8	necessary	necessary	ADJ
iiclr-27366	587	9	to	to	PART
iiclr-27366	587	10	decide	decide	VERB
iiclr-27366	587	11	the	the	DET
iiclr-27366	587	12	issues	issue	NOUN
iiclr-27366	587	13	submitted	submit	VERB
iiclr-27366	587	14	to	to	ADP
iiclr-27366	587	15	arbitration	arbitration	NOUN
iiclr-27366	587	16	,	,	PUNCT
iiclr-27366	587	17	including	include	VERB
iiclr-27366	587	18	confidential	confidential	ADJ
iiclr-27366	587	19	information	information	NOUN
iiclr-27366	587	20	.	.	PUNCT
iiclr-27366	588	1	unless	unless	SCONJ
iiclr-27366	588	2	the	the	DET
iiclr-27366	588	3	competent	competent	ADJ
iiclr-27366	588	4	authorities	authority	NOUN
iiclr-27366	588	5	agree	agree	VERB
iiclr-27366	588	6	otherwise	otherwise	ADV
iiclr-27366	588	7	,	,	PUNCT
iiclr-27366	588	8	any	any	DET
iiclr-27366	588	9	information	information	NOUN
iiclr-27366	588	10	that	that	PRON
iiclr-27366	588	11	was	be	AUX
iiclr-27366	588	12	not	not	PART
iiclr-27366	588	13	available	available	ADJ
iiclr-27366	588	14	to	to	ADP
iiclr-27366	588	15	both	both	CCONJ
iiclr-27366	588	16	competent	competent	ADJ
iiclr-27366	588	17	authorities	authority	NOUN
iiclr-27366	588	18	before	before	SCONJ
iiclr-27366	588	19	the	the	DET
iiclr-27366	588	20	request	request	NOUN
iiclr-27366	588	21	for	for	ADP
iiclr-27366	588	22	arbitration	arbitration	NOUN
iiclr-27366	588	23	was	be	AUX
iiclr-27366	588	24	received	receive	VERB
iiclr-27366	588	25	by	by	ADP
iiclr-27366	588	26	both	both	PRON
iiclr-27366	588	27	of	of	ADP
iiclr-27366	588	28	them	they	PRON
iiclr-27366	588	29	shall	shall	AUX
iiclr-27366	588	30	not	not	PART
iiclr-27366	588	31	be	be	AUX
iiclr-27366	588	32	taken	take	VERB
iiclr-27366	588	33	into	into	ADP
iiclr-27366	588	34	account	account	NOUN
iiclr-27366	588	35	for	for	ADP
iiclr-27366	588	36	purposes	purpose	NOUN
iiclr-27366	588	37	of	of	ADP
iiclr-27366	588	38	the	the	DET
iiclr-27366	588	39	decision	decision	NOUN
iiclr-27366	588	40	.	.	PUNCT
iiclr-27366	589	1	see	see	VERB
iiclr-27366	589	2	org	org	PROPN
iiclr-27366	589	3	.	.	PUNCT
iiclr-27366	590	1	for	for	ADP
iiclr-27366	590	2	econ	econ	PROPN
iiclr-27366	590	3	.	.	PUNCT
iiclr-27366	590	4	coop	coop	NOUN
iiclr-27366	590	5	.	.	PUNCT
iiclr-27366	591	1	and	and	CCONJ
iiclr-27366	591	2	dev	dev	PROPN
iiclr-27366	591	3	.	.	PUNCT
iiclr-27366	592	1	[	[	X
iiclr-27366	592	2	oecd	oecd	X
iiclr-27366	592	3	]	]	X
iiclr-27366	592	4	,	,	PUNCT
iiclr-27366	592	5	supra	supra	PROPN
iiclr-27366	592	6	note	note	PROPN
iiclr-27366	592	7	18	18	NUM
iiclr-27366	592	8	,	,	PUNCT
iiclr-27366	592	9	at	at	ADP
iiclr-27366	592	10	384	384	NUM
iiclr-27366	592	11	.	.	NOUN
iiclr-27366	592	12	121	121	NUM
iiclr-27366	592	13	.	.	PUNCT
iiclr-27366	593	1	see	see	VERB
iiclr-27366	593	2	mli	mli	PROPN
iiclr-27366	593	3	,	,	PUNCT
iiclr-27366	593	4	supra	supra	PROPN
iiclr-27366	593	5	note	note	PROPN
iiclr-27366	593	6	43	43	NUM
iiclr-27366	593	7	,	,	PUNCT
iiclr-27366	593	8	pts	pts	PROPN
iiclr-27366	593	9	.	.	PROPN
iiclr-27366	594	1	v	v	NOUN
iiclr-27366	594	2	-	-	PUNCT
iiclr-27366	594	3	vi	vi	NOUN
iiclr-27366	594	4	.	.	PUNCT
iiclr-27366	595	1	see	see	VERB
iiclr-27366	595	2	also	also	ADV
iiclr-27366	595	3	infra	infra	VERB
iiclr-27366	595	4	appendix	appendix	ADJ
iiclr-27366	595	5	b	b	NOUN
iiclr-27366	595	6	for	for	ADP
iiclr-27366	595	7	the	the	DET
iiclr-27366	595	8	full	full	ADJ
iiclr-27366	595	9	text	text	NOUN
iiclr-27366	595	10	of	of	ADP
iiclr-27366	595	11	part	part	NOUN
iiclr-27366	595	12	v	v	NOUN
iiclr-27366	595	13	and	and	CCONJ
iiclr-27366	595	14	part	part	NOUN
iiclr-27366	595	15	vi	vi	NOUN
iiclr-27366	595	16	of	of	ADP
iiclr-27366	595	17	the	the	DET
iiclr-27366	595	18	mli	mli	PROPN
iiclr-27366	595	19	.	.	PROPN
iiclr-27366	595	20	122	122	NUM
iiclr-27366	595	21	.	.	PUNCT
iiclr-27366	596	1	see	see	VERB
iiclr-27366	596	2	mli	mli	PROPN
iiclr-27366	596	3	,	,	PUNCT
iiclr-27366	596	4	supra	supra	PROPN
iiclr-27366	596	5	note	note	PROPN
iiclr-27366	596	6	43	43	NUM
iiclr-27366	596	7	,	,	PUNCT
iiclr-27366	596	8	art	art	NOUN
iiclr-27366	596	9	.	.	PUNCT
iiclr-27366	597	1	20(2	20(2	NUM
iiclr-27366	597	2	)	)	PUNCT
iiclr-27366	597	3	.	.	PUNCT
iiclr-27366	598	1	2023	2023	NUM
iiclr-27366	598	2	]	]	PUNCT
iiclr-27366	598	3	justice	justice	NOUN
iiclr-27366	598	4	,	,	PUNCT
iiclr-27366	598	5	third	third	ADJ
iiclr-27366	598	6	-	-	PUNCT
iiclr-27366	598	7	party	party	NOUN
iiclr-27366	598	8	funding	funding	NOUN
iiclr-27366	598	9	,	,	PUNCT
iiclr-27366	598	10	and	and	CCONJ
iiclr-27366	598	11	tax	tax	NOUN
iiclr-27366	598	12	treaty	treaty	NOUN
iiclr-27366	598	13	arbitration	arbitration	NOUN
iiclr-27366	598	14	67	67	NUM
iiclr-27366	598	15	arbitration	arbitration	NOUN
iiclr-27366	598	16	panel.123	panel.123	PRON
iiclr-27366	598	17	b.	b.	PROPN
iiclr-27366	598	18	article	article	NOUN
iiclr-27366	598	19	21	21	NUM
iiclr-27366	598	20	–	–	PUNCT
iiclr-27366	598	21	confidentiality	confidentiality	NOUN
iiclr-27366	598	22	of	of	ADP
iiclr-27366	598	23	arbitration	arbitration	NOUN
iiclr-27366	598	24	proceedings	proceeding	NOUN
iiclr-27366	598	25	in	in	ADP
iiclr-27366	598	26	contrast	contrast	NOUN
iiclr-27366	598	27	to	to	ADP
iiclr-27366	598	28	domestic	domestic	ADJ
iiclr-27366	598	29	court	court	NOUN
iiclr-27366	598	30	proceedings	proceeding	NOUN
iiclr-27366	598	31	,	,	PUNCT
iiclr-27366	598	32	arbitration	arbitration	NOUN
iiclr-27366	598	33	is	be	AUX
iiclr-27366	598	34	generally	generally	ADV
iiclr-27366	598	35	a	a	DET
iiclr-27366	598	36	private	private	ADJ
iiclr-27366	598	37	and	and	CCONJ
iiclr-27366	598	38	confidential	confidential	ADJ
iiclr-27366	598	39	process	process	NOUN
iiclr-27366	598	40	,	,	PUNCT
iiclr-27366	598	41	and	and	CCONJ
iiclr-27366	598	42	this	this	DET
iiclr-27366	598	43	nature	nature	NOUN
iiclr-27366	598	44	of	of	ADP
iiclr-27366	598	45	arbitration	arbitration	NOUN
iiclr-27366	598	46	is	be	AUX
iiclr-27366	598	47	one	one	NUM
iiclr-27366	598	48	of	of	ADP
iiclr-27366	598	49	the	the	DET
iiclr-27366	598	50	main	main	ADJ
iiclr-27366	598	51	reasons	reason	NOUN
iiclr-27366	598	52	oftentimes	oftentime	VERB
iiclr-27366	598	53	arbitration	arbitration	NOUN
iiclr-27366	598	54	is	be	AUX
iiclr-27366	598	55	preferred	prefer	VERB
iiclr-27366	598	56	over	over	ADP
iiclr-27366	598	57	a	a	DET
iiclr-27366	598	58	domestic	domestic	ADJ
iiclr-27366	598	59	court	court	NOUN
iiclr-27366	598	60	proceeding	proceeding	NOUN
iiclr-27366	598	61	.	.	PUNCT
iiclr-27366	599	1	however	however	ADV
iiclr-27366	599	2	,	,	PUNCT
iiclr-27366	599	3	compared	compare	VERB
iiclr-27366	599	4	to	to	ADP
iiclr-27366	599	5	commercial	commercial	ADJ
iiclr-27366	599	6	arbitration	arbitration	NOUN
iiclr-27366	599	7	,	,	PUNCT
iiclr-27366	599	8	as	as	SCONJ
iiclr-27366	599	9	issues	issue	NOUN
iiclr-27366	599	10	raised	raise	VERB
iiclr-27366	599	11	in	in	ADP
iiclr-27366	599	12	investor	investor	NOUN
iiclr-27366	599	13	-	-	PUNCT
iiclr-27366	599	14	state	state	NOUN
iiclr-27366	599	15	arbitration	arbitration	NOUN
iiclr-27366	599	16	are	be	AUX
iiclr-27366	599	17	generally	generally	ADV
iiclr-27366	599	18	more	more	ADV
iiclr-27366	599	19	relevant	relevant	ADJ
iiclr-27366	599	20	to	to	ADP
iiclr-27366	599	21	the	the	DET
iiclr-27366	599	22	public	public	ADJ
iiclr-27366	599	23	interest	interest	NOUN
iiclr-27366	599	24	,	,	PUNCT
iiclr-27366	599	25	there	there	PRON
iiclr-27366	599	26	have	have	AUX
iiclr-27366	599	27	been	be	AUX
iiclr-27366	599	28	arguments	argument	NOUN
iiclr-27366	599	29	that	that	SCONJ
iiclr-27366	599	30	cases	case	NOUN
iiclr-27366	599	31	concerning	concern	VERB
iiclr-27366	599	32	public	public	ADJ
iiclr-27366	599	33	interest	interest	NOUN
iiclr-27366	599	34	should	should	AUX
iiclr-27366	599	35	be	be	AUX
iiclr-27366	599	36	more	more	ADV
iiclr-27366	599	37	open	open	ADJ
iiclr-27366	599	38	and	and	CCONJ
iiclr-27366	599	39	transparent.124	transparent.124	NOUN
iiclr-27366	599	40	in	in	ADP
iiclr-27366	599	41	vedanta	vedanta	NOUN
iiclr-27366	599	42	v.	v.	CCONJ
iiclr-27366	599	43	india	india	PROPN
iiclr-27366	599	44	,	,	PUNCT
iiclr-27366	599	45	an	an	DET
iiclr-27366	599	46	investor	investor	NOUN
iiclr-27366	599	47	-	-	PUNCT
iiclr-27366	599	48	state	state	NOUN
iiclr-27366	599	49	arbitration	arbitration	NOUN
iiclr-27366	599	50	that	that	PRON
iiclr-27366	599	51	was	be	AUX
iiclr-27366	599	52	held	hold	VERB
iiclr-27366	599	53	in	in	ADP
iiclr-27366	599	54	singapore	singapore	PROPN
iiclr-27366	599	55	,	,	PUNCT
iiclr-27366	599	56	india	india	PROPN
iiclr-27366	599	57	sought	seek	VERB
iiclr-27366	599	58	a	a	DET
iiclr-27366	599	59	declaration	declaration	NOUN
iiclr-27366	599	60	from	from	ADP
iiclr-27366	599	61	the	the	DET
iiclr-27366	599	62	singapore	singapore	PROPN
iiclr-27366	599	63	high	high	PROPN
iiclr-27366	599	64	court	court	NOUN
iiclr-27366	599	65	that	that	PRON
iiclr-27366	599	66	the	the	DET
iiclr-27366	599	67	case	case	NOUN
iiclr-27366	599	68	should	should	AUX
iiclr-27366	599	69	be	be	AUX
iiclr-27366	599	70	confidential.125	confidential.125	ADV
iiclr-27366	599	71	in	in	ADP
iiclr-27366	599	72	response	response	NOUN
iiclr-27366	599	73	,	,	PUNCT
iiclr-27366	599	74	the	the	DET
iiclr-27366	599	75	court	court	NOUN
iiclr-27366	599	76	stated	state	VERB
iiclr-27366	599	77	that	that	SCONJ
iiclr-27366	599	78	unless	unless	SCONJ
iiclr-27366	599	79	the	the	DET
iiclr-27366	599	80	parties	party	NOUN
iiclr-27366	599	81	otherwise	otherwise	ADV
iiclr-27366	599	82	agree	agree	VERB
iiclr-27366	599	83	,	,	PUNCT
iiclr-27366	599	84	a	a	DET
iiclr-27366	599	85	general	general	ADJ
iiclr-27366	599	86	obligation	obligation	NOUN
iiclr-27366	599	87	of	of	ADP
iiclr-27366	599	88	confidentiality	confidentiality	NOUN
iiclr-27366	599	89	arises	arise	VERB
iiclr-27366	599	90	in	in	ADP
iiclr-27366	599	91	common	common	ADJ
iiclr-27366	599	92	law	law	NOUN
iiclr-27366	599	93	in	in	ADP
iiclr-27366	599	94	all	all	DET
iiclr-27366	599	95	arbitration	arbitration	NOUN
iiclr-27366	599	96	proceedings.126	proceedings.126	NOUN
iiclr-27366	599	97	however	however	ADV
iiclr-27366	599	98	,	,	PUNCT
iiclr-27366	599	99	the	the	DET
iiclr-27366	599	100	court	court	NOUN
iiclr-27366	599	101	listed	list	VERB
iiclr-27366	599	102	the	the	DET
iiclr-27366	599	103	following	following	ADJ
iiclr-27366	599	104	exceptions	exception	NOUN
iiclr-27366	599	105	where	where	SCONJ
iiclr-27366	599	106	the	the	DET
iiclr-27366	599	107	general	general	ADJ
iiclr-27366	599	108	rule	rule	NOUN
iiclr-27366	599	109	of	of	ADP
iiclr-27366	599	110	confidentiality	confidentiality	NOUN
iiclr-27366	599	111	may	may	AUX
iiclr-27366	599	112	not	not	PART
iiclr-27366	599	113	be	be	AUX
iiclr-27366	599	114	applicable	applicable	ADJ
iiclr-27366	599	115	:	:	PUNCT
iiclr-27366	599	116	a	a	X
iiclr-27366	599	117	)	)	PUNCT
iiclr-27366	599	118	where	where	SCONJ
iiclr-27366	599	119	there	there	PRON
iiclr-27366	599	120	is	be	VERB
iiclr-27366	599	121	express	express	ADJ
iiclr-27366	599	122	or	or	CCONJ
iiclr-27366	599	123	implied	imply	VERB
iiclr-27366	599	124	consent	consent	NOUN
iiclr-27366	599	125	to	to	ADP
iiclr-27366	599	126	disclosure	disclosure	NOUN
iiclr-27366	599	127	;	;	PUNCT
iiclr-27366	599	128	b	b	X
iiclr-27366	599	129	)	)	PUNCT
iiclr-27366	599	130	where	where	SCONJ
iiclr-27366	599	131	disclosure	disclosure	NOUN
iiclr-27366	599	132	is	be	AUX
iiclr-27366	599	133	permitted	permit	VERB
iiclr-27366	599	134	by	by	ADP
iiclr-27366	599	135	a	a	DET
iiclr-27366	599	136	tribunal	tribunal	ADJ
iiclr-27366	599	137	order	order	NOUN
iiclr-27366	599	138	,	,	PUNCT
iiclr-27366	599	139	or	or	CCONJ
iiclr-27366	599	140	with	with	ADP
iiclr-27366	599	141	the	the	DET
iiclr-27366	599	142	leave	leave	NOUN
iiclr-27366	599	143	of	of	ADP
iiclr-27366	599	144	the	the	DET
iiclr-27366	599	145	court	court	NOUN
iiclr-27366	599	146	;	;	PUNCT
iiclr-27366	599	147	c	c	X
iiclr-27366	599	148	)	)	PUNCT
iiclr-27366	599	149	where	where	SCONJ
iiclr-27366	599	150	disclosure	disclosure	NOUN
iiclr-27366	599	151	is	be	AUX
iiclr-27366	599	152	reasonably	reasonably	ADV
iiclr-27366	599	153	necessary	necessary	ADJ
iiclr-27366	599	154	for	for	ADP
iiclr-27366	599	155	the	the	DET
iiclr-27366	599	156	protection	protection	NOUN
iiclr-27366	599	157	of	of	ADP
iiclr-27366	599	158	the	the	DET
iiclr-27366	599	159	legitimate	legitimate	ADJ
iiclr-27366	599	160	interests	interest	NOUN
iiclr-27366	599	161	of	of	ADP
iiclr-27366	599	162	a	a	DET
iiclr-27366	599	163	party	party	NOUN
iiclr-27366	599	164	to	to	ADP
iiclr-27366	599	165	the	the	DET
iiclr-27366	599	166	arbitration	arbitration	NOUN
iiclr-27366	599	167	;	;	PUNCT
iiclr-27366	599	168	or	or	CCONJ
iiclr-27366	599	169	d	d	X
iiclr-27366	599	170	)	)	PUNCT
iiclr-27366	599	171	where	where	SCONJ
iiclr-27366	599	172	the	the	DET
iiclr-27366	599	173	interest	interest	NOUN
iiclr-27366	599	174	of	of	ADP
iiclr-27366	599	175	justice	justice	NOUN
iiclr-27366	599	176	require	require	VERB
iiclr-27366	599	177	disclosure.127	disclosure.127	NOUN
iiclr-27366	599	178	similar	similar	ADJ
iiclr-27366	599	179	to	to	ADP
iiclr-27366	599	180	the	the	DET
iiclr-27366	599	181	confidentiality	confidentiality	NOUN
iiclr-27366	599	182	rule	rule	NOUN
iiclr-27366	599	183	discussed	discuss	VERB
iiclr-27366	599	184	above	above	ADV
iiclr-27366	599	185	,	,	PUNCT
iiclr-27366	599	186	article	article	NOUN
iiclr-27366	599	187	21	21	NUM
iiclr-27366	599	188	of	of	ADP
iiclr-27366	599	189	the	the	DET
iiclr-27366	599	190	mli	mli	PROPN
iiclr-27366	599	191	provides	provide	VERB
iiclr-27366	599	192	that	that	SCONJ
iiclr-27366	599	193	it	it	PRON
iiclr-27366	599	194	needs	need	VERB
iiclr-27366	599	195	to	to	PART
iiclr-27366	599	196	be	be	AUX
iiclr-27366	599	197	ensured	ensure	VERB
iiclr-27366	599	198	that	that	SCONJ
iiclr-27366	599	199	any	any	DET
iiclr-27366	599	200	information	information	NOUN
iiclr-27366	599	201	relating	relate	VERB
iiclr-27366	599	202	to	to	ADP
iiclr-27366	599	203	the	the	DET
iiclr-27366	599	204	arbitration	arbitration	NOUN
iiclr-27366	599	205	proceeding	proceeding	NOUN
iiclr-27366	599	206	should	should	AUX
iiclr-27366	599	207	be	be	AUX
iiclr-27366	599	208	confidential.128	confidential.128	NOUN
iiclr-27366	599	209	however	however	ADV
iiclr-27366	599	210	,	,	PUNCT
iiclr-27366	599	211	given	give	VERB
iiclr-27366	599	212	the	the	DET
iiclr-27366	599	213	nature	nature	NOUN
iiclr-27366	599	214	of	of	ADP
iiclr-27366	599	215	tax	tax	NOUN
iiclr-27366	599	216	issues	issue	NOUN
iiclr-27366	599	217	that	that	PRON
iiclr-27366	599	218	would	would	AUX
iiclr-27366	599	219	be	be	AUX
iiclr-27366	599	220	highly	highly	ADV
iiclr-27366	599	221	relevant	relevant	ADJ
iiclr-27366	599	222	to	to	ADP
iiclr-27366	599	223	the	the	DET
iiclr-27366	599	224	public	public	ADJ
iiclr-27366	599	225	interest	interest	NOUN
iiclr-27366	599	226	,	,	PUNCT
iiclr-27366	599	227	it	it	PRON
iiclr-27366	599	228	seems	seem	VERB
iiclr-27366	599	229	that	that	SCONJ
iiclr-27366	599	230	the	the	DET
iiclr-27366	599	231	public	public	ADJ
iiclr-27366	599	232	interest	interest	NOUN
iiclr-27366	599	233	argument	argument	NOUN
iiclr-27366	599	234	may	may	AUX
iiclr-27366	599	235	also	also	ADV
iiclr-27366	599	236	be	be	AUX
iiclr-27366	599	237	deemed	deem	VERB
iiclr-27366	599	238	valid	valid	ADJ
iiclr-27366	599	239	in	in	ADP
iiclr-27366	599	240	certain	certain	ADJ
iiclr-27366	599	241	tax	tax	NOUN
iiclr-27366	599	242	treaty	treaty	NOUN
iiclr-27366	599	243	arbitration	arbitration	NOUN
iiclr-27366	599	244	cases	case	NOUN
iiclr-27366	599	245	.	.	PUNCT
iiclr-27366	600	1	123	123	NUM
iiclr-27366	600	2	.	.	PUNCT
iiclr-27366	601	1	i	i	PRON
iiclr-27366	601	2	d.	d.	PROPN
iiclr-27366	601	3	124	124	NUM
iiclr-27366	601	4	.	.	PUNCT
iiclr-27366	602	1	mabel	mabel	PROPN
iiclr-27366	602	2	i.	i.	PROPN
iiclr-27366	602	3	egonu	egonu	PROPN
iiclr-27366	602	4	,	,	PUNCT
iiclr-27366	602	5	investor	investor	NOUN
iiclr-27366	602	6	-	-	PUNCT
iiclr-27366	602	7	state	state	NOUN
iiclr-27366	602	8	arbitration	arbitration	NOUN
iiclr-27366	602	9	under	under	ADP
iiclr-27366	602	10	icsid	icsid	ADJ
iiclr-27366	602	11	:	:	PUNCT
iiclr-27366	602	12	a	a	DET
iiclr-27366	602	13	case	case	NOUN
iiclr-27366	602	14	for	for	ADP
iiclr-27366	602	15	presumption	presumption	NOUN
iiclr-27366	602	16	against	against	ADP
iiclr-27366	602	17	confidentiality	confidentiality	NOUN
iiclr-27366	602	18	?	?	PUNCT
iiclr-27366	602	19	,	,	PUNCT
iiclr-27366	602	20	24	24	NUM
iiclr-27366	602	21	j.	j.	PROPN
iiclr-27366	602	22	int’l	int’l	NOUN
iiclr-27366	602	23	arb	arb	PROPN
iiclr-27366	602	24	.	.	PROPN
iiclr-27366	602	25	479	479	NUM
iiclr-27366	602	26	(	(	PUNCT
iiclr-27366	602	27	2007	2007	NUM
iiclr-27366	602	28	)	)	PUNCT
iiclr-27366	602	29	.	.	PUNCT
iiclr-27366	603	1	125	125	NUM
iiclr-27366	603	2	.	.	PUNCT
iiclr-27366	604	1	see	see	VERB
iiclr-27366	604	2	vedanta	vedanta	NOUN
iiclr-27366	604	3	resources	resource	NOUN
iiclr-27366	604	4	plc	plc	PROPN
iiclr-27366	604	5	v.	v.	PROPN
iiclr-27366	604	6	republic	republic	PROPN
iiclr-27366	604	7	of	of	ADP
iiclr-27366	604	8	india	india	PROPN
iiclr-27366	604	9	,	,	PUNCT
iiclr-27366	604	10	pca	pca	NOUN
iiclr-27366	604	11	case	case	NOUN
iiclr-27366	604	12	no	no	NOUN
iiclr-27366	604	13	.	.	NOUN
iiclr-27366	604	14	2016	2016	NUM
iiclr-27366	604	15	-	-	SYM
iiclr-27366	604	16	05	05	NUM
iiclr-27366	604	17	;	;	PUNCT
iiclr-27366	604	18	see	see	VERB
iiclr-27366	604	19	also	also	ADV
iiclr-27366	604	20	judgment	judgment	NOUN
iiclr-27366	604	21	of	of	ADP
iiclr-27366	604	22	the	the	DET
iiclr-27366	604	23	high	high	ADJ
iiclr-27366	604	24	court	court	NOUN
iiclr-27366	604	25	of	of	ADP
iiclr-27366	604	26	singapore	singapore	PROPN
iiclr-27366	604	27	,	,	PUNCT
iiclr-27366	604	28	republic	republic	NOUN
iiclr-27366	604	29	of	of	ADP
iiclr-27366	604	30	india	india	PROPN
iiclr-27366	604	31	v.	v.	ADP
iiclr-27366	604	32	vedanta	vedanta	PROPN
iiclr-27366	604	33	resources	resource	NOUN
iiclr-27366	604	34	plc	plc	PROPN
iiclr-27366	605	1	[	[	X
iiclr-27366	605	2	2020	2020	NUM
iiclr-27366	605	3	]	]	X
iiclr-27366	605	4	sghc	sghc	NOUN
iiclr-27366	605	5	208	208	NUM
iiclr-27366	605	6	.	.	PUNCT
iiclr-27366	606	1	126	126	NUM
iiclr-27366	606	2	.	.	PUNCT
iiclr-27366	606	3	republic	republic	NOUN
iiclr-27366	606	4	of	of	ADP
iiclr-27366	606	5	india	india	PROPN
iiclr-27366	606	6	v.	v.	ADP
iiclr-27366	606	7	vedanta	vedanta	PROPN
iiclr-27366	606	8	resources	resource	NOUN
iiclr-27366	606	9	plc	plc	PROPN
iiclr-27366	607	1	[	[	X
iiclr-27366	607	2	2020	2020	NUM
iiclr-27366	607	3	]	]	X
iiclr-27366	607	4	sghc	sghc	NOUN
iiclr-27366	607	5	208	208	NUM
iiclr-27366	607	6	at	at	ADP
iiclr-27366	607	7	70	70	NUM
iiclr-27366	607	8	-	-	SYM
iiclr-27366	607	9	72	72	NUM
iiclr-27366	607	10	.	.	PUNCT
iiclr-27366	608	1	127	127	NUM
iiclr-27366	608	2	.	.	PUNCT
iiclr-27366	609	1	bhat	bhat	PROPN
iiclr-27366	609	2	rohit	rohit	PROPN
iiclr-27366	609	3	&	&	CCONJ
iiclr-27366	609	4	lingard	lingard	PROPN
iiclr-27366	609	5	nicholas	nicholas	PROPN
iiclr-27366	609	6	,	,	PUNCT
iiclr-27366	609	7	confidentiality	confidentiality	NOUN
iiclr-27366	609	8	in	in	ADP
iiclr-27366	609	9	investment	investment	NOUN
iiclr-27366	609	10	-	-	PUNCT
iiclr-27366	609	11	treaty	treaty	NOUN
iiclr-27366	609	12	arbitration	arbitration	NOUN
iiclr-27366	609	13	:	:	PUNCT
iiclr-27366	609	14	the	the	DET
iiclr-27366	609	15	singapore	singapore	PROPN
iiclr-27366	609	16	position	position	NOUN
iiclr-27366	609	17	,	,	PUNCT
iiclr-27366	609	18	freshfields	freshfield	VERB
iiclr-27366	609	19	bruckhaus	bruckhaus	NOUN
iiclr-27366	609	20	deringer	deringer	NOUN
iiclr-27366	609	21	(	(	PUNCT
iiclr-27366	609	22	oct	oct	PROPN
iiclr-27366	609	23	.	.	PROPN
iiclr-27366	609	24	28	28	NUM
iiclr-27366	609	25	,	,	PUNCT
iiclr-27366	609	26	2020	2020	NUM
iiclr-27366	609	27	)	)	PUNCT
iiclr-27366	609	28	,	,	PUNCT
iiclr-27366	610	1	https://	https://	PROPN
iiclr-27366	610	2	riskandcompliance.freshfields.com/post/102gina/confidentiality-in-investment-treaty-arbitrationthe-singapore-position	riskandcompliance.freshfields.com/post/102gina/confidentiality-in-investment-treaty-arbitrationthe-singapore-position	NOUN
iiclr-27366	610	3	[	[	X
iiclr-27366	610	4	https://perma.cc/t4uz-fkqd	https://perma.cc/t4uz-fkqd	NOUN
iiclr-27366	610	5	]	]	X
iiclr-27366	610	6	.	.	PUNCT
iiclr-27366	611	1	128	128	NUM
iiclr-27366	611	2	.	.	PUNCT
iiclr-27366	612	1	see	see	VERB
iiclr-27366	612	2	mli	mli	PROPN
iiclr-27366	612	3	,	,	PUNCT
iiclr-27366	612	4	supra	supra	PROPN
iiclr-27366	612	5	note	note	PROPN
iiclr-27366	612	6	43	43	NUM
iiclr-27366	612	7	,	,	PUNCT
iiclr-27366	612	8	art	art	NOUN
iiclr-27366	612	9	.	.	PUNCT
iiclr-27366	613	1	21	21	NUM
iiclr-27366	613	2	.	.	X
iiclr-27366	613	3	68	68	NUM
iiclr-27366	613	4	indiana	indiana	PROPN
iiclr-27366	613	5	int’l	int’l	NOUN
iiclr-27366	613	6	&	&	CCONJ
iiclr-27366	613	7	comp	comp	PROPN
iiclr-27366	613	8	.	.	PUNCT
iiclr-27366	614	1	law	law	NOUN
iiclr-27366	614	2	review	review	NOUN
iiclr-27366	614	3	[	[	X
iiclr-27366	614	4	vol	vol	NOUN
iiclr-27366	614	5	.	.	PUNCT
iiclr-27366	615	1	33:39	33:39	NUM
iiclr-27366	615	2	c.	c.	NOUN
iiclr-27366	615	3	article	article	NOUN
iiclr-27366	615	4	22	22	NUM
iiclr-27366	615	5	–	–	PUNCT
iiclr-27366	615	6	resolution	resolution	NOUN
iiclr-27366	615	7	of	of	ADP
iiclr-27366	615	8	a	a	DET
iiclr-27366	615	9	case	case	NOUN
iiclr-27366	615	10	prior	prior	ADV
iiclr-27366	615	11	to	to	ADP
iiclr-27366	615	12	the	the	DET
iiclr-27366	615	13	conclusion	conclusion	NOUN
iiclr-27366	615	14	of	of	ADP
iiclr-27366	615	15	the	the	DET
iiclr-27366	615	16	arbitration	arbitration	NOUN
iiclr-27366	615	17	like	like	ADP
iiclr-27366	615	18	in	in	ADP
iiclr-27366	615	19	domestic	domestic	ADJ
iiclr-27366	615	20	court	court	NOUN
iiclr-27366	615	21	proceedings	proceeding	NOUN
iiclr-27366	615	22	,	,	PUNCT
iiclr-27366	615	23	a	a	DET
iiclr-27366	615	24	claimant	claimant	NOUN
iiclr-27366	615	25	in	in	ADP
iiclr-27366	615	26	an	an	DET
iiclr-27366	615	27	arbitration	arbitration	NOUN
iiclr-27366	615	28	proceeding	proceeding	NOUN
iiclr-27366	615	29	can	can	AUX
iiclr-27366	615	30	settle	settle	VERB
iiclr-27366	615	31	or	or	CCONJ
iiclr-27366	615	32	withdraw	withdraw	VERB
iiclr-27366	615	33	from	from	ADP
iiclr-27366	615	34	the	the	DET
iiclr-27366	615	35	case	case	NOUN
iiclr-27366	615	36	during	during	ADP
iiclr-27366	615	37	the	the	DET
iiclr-27366	615	38	proceeding	proceeding	NOUN
iiclr-27366	615	39	.	.	PUNCT
iiclr-27366	616	1	similarly	similarly	ADV
iiclr-27366	616	2	,	,	PUNCT
iiclr-27366	616	3	in	in	ADP
iiclr-27366	616	4	tax	tax	NOUN
iiclr-27366	616	5	treaty	treaty	NOUN
iiclr-27366	616	6	arbitration	arbitration	NOUN
iiclr-27366	616	7	under	under	ADP
iiclr-27366	616	8	the	the	DET
iiclr-27366	616	9	provisions	provision	NOUN
iiclr-27366	616	10	of	of	ADP
iiclr-27366	616	11	the	the	DET
iiclr-27366	616	12	mli	mli	PROPN
iiclr-27366	616	13	,	,	PUNCT
iiclr-27366	616	14	pursuant	pursuant	ADJ
iiclr-27366	616	15	to	to	ADP
iiclr-27366	616	16	article	article	NOUN
iiclr-27366	616	17	22	22	NUM
iiclr-27366	616	18	,	,	PUNCT
iiclr-27366	616	19	an	an	DET
iiclr-27366	616	20	arbitration	arbitration	NOUN
iiclr-27366	616	21	proceeding	proceeding	NOUN
iiclr-27366	616	22	can	can	AUX
iiclr-27366	616	23	be	be	AUX
iiclr-27366	616	24	terminated	terminate	VERB
iiclr-27366	616	25	during	during	ADP
iiclr-27366	616	26	the	the	DET
iiclr-27366	616	27	proceeding	proceeding	NOUN
iiclr-27366	616	28	if	if	SCONJ
iiclr-27366	616	29	(	(	PUNCT
iiclr-27366	616	30	i	i	NOUN
iiclr-27366	616	31	)	)	PUNCT
iiclr-27366	616	32	the	the	DET
iiclr-27366	616	33	states	state	NOUN
iiclr-27366	616	34	reach	reach	VERB
iiclr-27366	616	35	a	a	DET
iiclr-27366	616	36	mutual	mutual	ADJ
iiclr-27366	616	37	agreement	agreement	NOUN
iiclr-27366	616	38	during	during	ADP
iiclr-27366	616	39	the	the	DET
iiclr-27366	616	40	arbitration	arbitration	NOUN
iiclr-27366	616	41	proceeding	proceeding	NOUN
iiclr-27366	616	42	,	,	PUNCT
iiclr-27366	616	43	or	or	CCONJ
iiclr-27366	616	44	(	(	PUNCT
iiclr-27366	616	45	ii	ii	NOUN
iiclr-27366	616	46	)	)	PUNCT
iiclr-27366	616	47	the	the	DET
iiclr-27366	616	48	person	person	NOUN
iiclr-27366	616	49	requested	request	VERB
iiclr-27366	616	50	withdraws	withdraw	NOUN
iiclr-27366	616	51	their	their	PRON
iiclr-27366	616	52	case.129	case.129	PROPN
iiclr-27366	616	53	d.	d.	NOUN
iiclr-27366	616	54	article	article	NOUN
iiclr-27366	616	55	23	23	NUM
iiclr-27366	616	56	–	–	PUNCT
iiclr-27366	616	57	type	type	NOUN
iiclr-27366	616	58	of	of	ADP
iiclr-27366	616	59	arbitration	arbitration	NOUN
iiclr-27366	616	60	process	process	NOUN
iiclr-27366	616	61	article	article	NOUN
iiclr-27366	616	62	23	23	NUM
iiclr-27366	616	63	of	of	ADP
iiclr-27366	616	64	the	the	DET
iiclr-27366	616	65	mli	mli	PROPN
iiclr-27366	616	66	suggests	suggest	VERB
iiclr-27366	616	67	two	two	NUM
iiclr-27366	616	68	types	type	NOUN
iiclr-27366	616	69	of	of	ADP
iiclr-27366	616	70	arbitration	arbitration	NOUN
iiclr-27366	616	71	that	that	SCONJ
iiclr-27366	616	72	a	a	DET
iiclr-27366	616	73	state	state	NOUN
iiclr-27366	616	74	can	can	AUX
iiclr-27366	616	75	adopt	adopt	VERB
iiclr-27366	616	76	:	:	PUNCT
iiclr-27366	616	77	(	(	PUNCT
iiclr-27366	616	78	i	i	NOUN
iiclr-27366	616	79	)	)	PUNCT
iiclr-27366	616	80	final	final	ADJ
iiclr-27366	616	81	offer	offer	NOUN
iiclr-27366	616	82	arbitration	arbitration	NOUN
iiclr-27366	616	83	,	,	PUNCT
iiclr-27366	616	84	also	also	ADV
iiclr-27366	616	85	known	know	VERB
iiclr-27366	616	86	as	as	ADP
iiclr-27366	616	87	baseball	baseball	NOUN
iiclr-27366	616	88	arbitration,130	arbitration,130	PROPN
iiclr-27366	616	89	or	or	CCONJ
iiclr-27366	616	90	(	(	PUNCT
iiclr-27366	616	91	ii	ii	NOUN
iiclr-27366	616	92	)	)	PUNCT
iiclr-27366	616	93	independent	independent	ADJ
iiclr-27366	616	94	opinion	opinion	NOUN
iiclr-27366	616	95	arbitration.131	arbitration.131	PROPN
iiclr-27366	616	96	as	as	SCONJ
iiclr-27366	616	97	noted	note	VERB
iiclr-27366	616	98	above	above	ADV
iiclr-27366	616	99	,	,	PUNCT
iiclr-27366	616	100	the	the	DET
iiclr-27366	616	101	oecd	oecd	PROPN
iiclr-27366	616	102	model	model	PROPN
iiclr-27366	616	103	tax	tax	NOUN
iiclr-27366	616	104	convention	convention	NOUN
iiclr-27366	616	105	suggests	suggest	VERB
iiclr-27366	616	106	final	final	ADJ
iiclr-27366	616	107	offer	offer	NOUN
iiclr-27366	616	108	arbitration	arbitration	NOUN
iiclr-27366	616	109	,	,	PUNCT
iiclr-27366	616	110	and	and	CCONJ
iiclr-27366	616	111	it	it	PRON
iiclr-27366	616	112	appears	appear	VERB
iiclr-27366	616	113	that	that	SCONJ
iiclr-27366	616	114	many	many	ADJ
iiclr-27366	616	115	states	state	NOUN
iiclr-27366	616	116	also	also	ADV
iiclr-27366	616	117	have	have	AUX
iiclr-27366	616	118	adopted	adopt	VERB
iiclr-27366	616	119	final	final	ADJ
iiclr-27366	616	120	offer	offer	NOUN
iiclr-27366	616	121	arbitration	arbitration	NOUN
iiclr-27366	616	122	.	.	PUNCT
iiclr-27366	617	1	under	under	ADP
iiclr-27366	617	2	article	article	NOUN
iiclr-27366	617	3	23(1	23(1	NUM
iiclr-27366	617	4	)	)	PUNCT
iiclr-27366	617	5	,	,	PUNCT
iiclr-27366	617	6	for	for	ADP
iiclr-27366	617	7	final	final	ADJ
iiclr-27366	617	8	offer	offer	NOUN
iiclr-27366	617	9	arbitration	arbitration	NOUN
iiclr-27366	617	10	,	,	PUNCT
iiclr-27366	617	11	each	each	DET
iiclr-27366	617	12	state	state	NOUN
iiclr-27366	617	13	needs	need	VERB
iiclr-27366	617	14	to	to	PART
iiclr-27366	617	15	submit	submit	VERB
iiclr-27366	617	16	to	to	ADP
iiclr-27366	617	17	the	the	DET
iiclr-27366	617	18	arbitration	arbitration	NOUN
iiclr-27366	617	19	panel	panel	NOUN
iiclr-27366	617	20	a	a	DET
iiclr-27366	617	21	proposed	propose	VERB
iiclr-27366	617	22	resolution	resolution	NOUN
iiclr-27366	617	23	that	that	PRON
iiclr-27366	617	24	addresses	address	VERB
iiclr-27366	617	25	all	all	DET
iiclr-27366	617	26	unresolved	unresolved	ADJ
iiclr-27366	617	27	issues	issue	NOUN
iiclr-27366	617	28	in	in	ADP
iiclr-27366	617	29	the	the	DET
iiclr-27366	617	30	case.132	case.132	NOUN
iiclr-27366	617	31	once	once	SCONJ
iiclr-27366	617	32	they	they	PRON
iiclr-27366	617	33	are	be	AUX
iiclr-27366	617	34	submitted	submit	VERB
iiclr-27366	617	35	,	,	PUNCT
iiclr-27366	617	36	the	the	DET
iiclr-27366	617	37	panel	panel	NOUN
iiclr-27366	617	38	reviews	review	VERB
iiclr-27366	617	39	both	both	DET
iiclr-27366	617	40	resolutions	resolution	NOUN
iiclr-27366	617	41	and	and	CCONJ
iiclr-27366	617	42	selects	select	VERB
iiclr-27366	617	43	one	one	NUM
iiclr-27366	617	44	of	of	ADP
iiclr-27366	617	45	the	the	DET
iiclr-27366	617	46	proposed	propose	VERB
iiclr-27366	617	47	resolutions	resolution	NOUN
iiclr-27366	617	48	as	as	ADP
iiclr-27366	617	49	the	the	DET
iiclr-27366	617	50	final	final	ADJ
iiclr-27366	617	51	decision	decision	NOUN
iiclr-27366	617	52	without	without	ADP
iiclr-27366	617	53	any	any	DET
iiclr-27366	617	54	modifications	modification	NOUN
iiclr-27366	617	55	by	by	ADP
iiclr-27366	617	56	a	a	DET
iiclr-27366	617	57	vote	vote	NOUN
iiclr-27366	617	58	of	of	ADP
iiclr-27366	617	59	a	a	DET
iiclr-27366	617	60	simple	simple	ADJ
iiclr-27366	617	61	majority	majority	NOUN
iiclr-27366	617	62	by	by	ADP
iiclr-27366	617	63	the	the	DET
iiclr-27366	617	64	panel.133	panel.133	NOUN
iiclr-27366	617	65	however	however	ADV
iiclr-27366	617	66	,	,	PUNCT
iiclr-27366	617	67	it	it	PRON
iiclr-27366	617	68	should	should	AUX
iiclr-27366	617	69	be	be	AUX
iiclr-27366	617	70	noted	note	VERB
iiclr-27366	617	71	that	that	SCONJ
iiclr-27366	617	72	as	as	SCONJ
iiclr-27366	617	73	the	the	DET
iiclr-27366	617	74	panel	panel	NOUN
iiclr-27366	617	75	simply	simply	ADV
iiclr-27366	617	76	picks	pick	VERB
iiclr-27366	617	77	one	one	NUM
iiclr-27366	617	78	from	from	ADP
iiclr-27366	617	79	two	two	NUM
iiclr-27366	617	80	proposed	propose	VERB
iiclr-27366	617	81	resolutions	resolution	NOUN
iiclr-27366	617	82	,	,	PUNCT
iiclr-27366	617	83	the	the	DET
iiclr-27366	617	84	decision	decision	NOUN
iiclr-27366	617	85	does	do	AUX
iiclr-27366	617	86	not	not	PART
iiclr-27366	617	87	include	include	VERB
iiclr-27366	617	88	any	any	DET
iiclr-27366	617	89	explanation	explanation	NOUN
iiclr-27366	617	90	or	or	CCONJ
iiclr-27366	617	91	rationale	rationale	NOUN
iiclr-27366	617	92	as	as	ADP
iiclr-27366	617	93	to	to	ADP
iiclr-27366	617	94	how	how	SCONJ
iiclr-27366	617	95	the	the	DET
iiclr-27366	617	96	panel	panel	NOUN
iiclr-27366	617	97	reached	reach	VERB
iiclr-27366	617	98	that	that	SCONJ
iiclr-27366	617	99	decision.134	decision.134	PROPN
iiclr-27366	617	100	nonetheless	nonetheless	ADV
iiclr-27366	617	101	,	,	PUNCT
iiclr-27366	617	102	final	final	ADJ
iiclr-27366	617	103	offer	offer	NOUN
iiclr-27366	617	104	arbitration	arbitration	NOUN
iiclr-27366	617	105	129	129	NUM
iiclr-27366	617	106	.	.	PUNCT
iiclr-27366	618	1	see	see	VERB
iiclr-27366	618	2	i	i	PRON
iiclr-27366	618	3	d.	d.	PROPN
iiclr-27366	618	4	art	art	PROPN
iiclr-27366	618	5	.	.	PUNCT
iiclr-27366	619	1	22	22	NUM
iiclr-27366	619	2	.	.	X
iiclr-27366	619	3	130	130	NUM
iiclr-27366	619	4	.	.	PUNCT
iiclr-27366	620	1	baseball	baseball	NOUN
iiclr-27366	620	2	arbitration	arbitration	NOUN
iiclr-27366	620	3	,	,	PUNCT
iiclr-27366	620	4	or	or	CCONJ
iiclr-27366	620	5	final	final	ADJ
iiclr-27366	620	6	offer	offer	NOUN
iiclr-27366	620	7	arbitration	arbitration	NOUN
iiclr-27366	620	8	,	,	PUNCT
iiclr-27366	620	9	is	be	AUX
iiclr-27366	620	10	a	a	DET
iiclr-27366	620	11	type	type	NOUN
iiclr-27366	620	12	of	of	ADP
iiclr-27366	620	13	arbitration	arbitration	NOUN
iiclr-27366	620	14	that	that	PRON
iiclr-27366	620	15	was	be	AUX
iiclr-27366	620	16	developed	develop	VERB
iiclr-27366	620	17	to	to	PART
iiclr-27366	620	18	resolve	resolve	VERB
iiclr-27366	620	19	salary	salary	NOUN
iiclr-27366	620	20	disputes	dispute	NOUN
iiclr-27366	620	21	in	in	ADP
iiclr-27366	620	22	the	the	DET
iiclr-27366	620	23	major	major	ADJ
iiclr-27366	620	24	league	league	NOUN
iiclr-27366	620	25	baseball	baseball	NOUN
iiclr-27366	620	26	of	of	ADP
iiclr-27366	620	27	the	the	DET
iiclr-27366	620	28	united	united	PROPN
iiclr-27366	620	29	states	states	PROPN
iiclr-27366	620	30	that	that	PRON
iiclr-27366	620	31	arise	arise	VERB
iiclr-27366	620	32	between	between	ADP
iiclr-27366	620	33	a	a	DET
iiclr-27366	620	34	player	player	NOUN
iiclr-27366	620	35	and	and	CCONJ
iiclr-27366	620	36	a	a	DET
iiclr-27366	620	37	team	team	NOUN
iiclr-27366	620	38	owner	owner	NOUN
iiclr-27366	620	39	.	.	PUNCT
iiclr-27366	621	1	see	see	VERB
iiclr-27366	621	2	josh	josh	PROPN
iiclr-27366	621	3	chetwynd	chetwynd	PROPN
iiclr-27366	621	4	,	,	PUNCT
iiclr-27366	621	5	play	play	VERB
iiclr-27366	621	6	ball	ball	NOUN
iiclr-27366	621	7	?	?	PUNCT
iiclr-27366	622	1	an	an	DET
iiclr-27366	622	2	analysis	analysis	NOUN
iiclr-27366	622	3	of	of	ADP
iiclr-27366	622	4	final	final	ADJ
iiclr-27366	622	5	-	-	PUNCT
iiclr-27366	622	6	offer	offer	NOUN
iiclr-27366	622	7	arbitration	arbitration	NOUN
iiclr-27366	622	8	,	,	PUNCT
iiclr-27366	622	9	its	its	PRON
iiclr-27366	622	10	use	use	NOUN
iiclr-27366	622	11	in	in	ADP
iiclr-27366	622	12	major	major	ADJ
iiclr-27366	622	13	league	league	NOUN
iiclr-27366	622	14	baseball	baseball	NOUN
iiclr-27366	622	15	and	and	CCONJ
iiclr-27366	622	16	its	its	PRON
iiclr-27366	622	17	potential	potential	ADJ
iiclr-27366	622	18	applicability	applicability	NOUN
iiclr-27366	622	19	to	to	ADP
iiclr-27366	622	20	european	european	ADJ
iiclr-27366	622	21	football	football	NOUN
iiclr-27366	622	22	wage	wage	NOUN
iiclr-27366	622	23	and	and	CCONJ
iiclr-27366	622	24	transfer	transfer	NOUN
iiclr-27366	622	25	disputes	dispute	NOUN
iiclr-27366	622	26	,	,	PUNCT
iiclr-27366	622	27	20	20	NUM
iiclr-27366	622	28	marquette	marquette	NOUN
iiclr-27366	622	29	sports	sport	NOUN
iiclr-27366	622	30	l.	l.	PROPN
iiclr-27366	622	31	rev	rev	PROPN
iiclr-27366	622	32	.	.	PROPN
iiclr-27366	622	33	109	109	NUM
iiclr-27366	622	34	,	,	PUNCT
iiclr-27366	622	35	110	110	NUM
iiclr-27366	622	36	-	-	SYM
iiclr-27366	622	37	115	115	NUM
iiclr-27366	622	38	(	(	PUNCT
iiclr-27366	622	39	2009	2009	NUM
iiclr-27366	622	40	)	)	PUNCT
iiclr-27366	622	41	.	.	PUNCT
iiclr-27366	623	1	.in	.in	PART
iiclr-27366	623	2	baseball	baseball	NOUN
iiclr-27366	623	3	arbitration	arbitration	NOUN
iiclr-27366	623	4	,	,	PUNCT
iiclr-27366	623	5	a	a	DET
iiclr-27366	623	6	panel	panel	NOUN
iiclr-27366	623	7	is	be	AUX
iiclr-27366	623	8	selected	select	VERB
iiclr-27366	623	9	by	by	ADP
iiclr-27366	623	10	both	both	DET
iiclr-27366	623	11	parties	party	NOUN
iiclr-27366	623	12	i.e.	i.e.	ADV
iiclr-27366	623	13	,	,	PUNCT
iiclr-27366	623	14	the	the	DET
iiclr-27366	623	15	player	player	NOUN
iiclr-27366	623	16	and	and	CCONJ
iiclr-27366	623	17	the	the	DET
iiclr-27366	623	18	owner	owner	NOUN
iiclr-27366	623	19	,	,	PUNCT
iiclr-27366	623	20	and	and	CCONJ
iiclr-27366	623	21	just	just	ADV
iiclr-27366	623	22	like	like	INTJ
iiclr-27366	623	23	in	in	ADP
iiclr-27366	623	24	other	other	ADJ
iiclr-27366	623	25	arbitration	arbitration	NOUN
iiclr-27366	623	26	proceedings	proceeding	NOUN
iiclr-27366	623	27	,	,	PUNCT
iiclr-27366	623	28	both	both	PRON
iiclr-27366	623	29	get	get	VERB
iiclr-27366	623	30	an	an	DET
iiclr-27366	623	31	equal	equal	ADJ
iiclr-27366	623	32	opportunity	opportunity	NOUN
iiclr-27366	623	33	to	to	PART
iiclr-27366	623	34	present	present	VERB
iiclr-27366	623	35	their	their	PRON
iiclr-27366	623	36	position	position	NOUN
iiclr-27366	623	37	in	in	ADP
iiclr-27366	623	38	the	the	DET
iiclr-27366	623	39	hearing	hearing	NOUN
iiclr-27366	623	40	sessions	session	NOUN
iiclr-27366	623	41	.	.	PUNCT
iiclr-27366	624	1	i	i	PRON
iiclr-27366	624	2	d.	d.	PROPN
iiclr-27366	624	3	at	at	ADP
iiclr-27366	624	4	123	123	NUM
iiclr-27366	624	5	-	-	SYM
iiclr-27366	624	6	25	25	NUM
iiclr-27366	624	7	.	.	PUNCT
iiclr-27366	625	1	after	after	ADP
iiclr-27366	625	2	the	the	DET
iiclr-27366	625	3	hearings	hearing	NOUN
iiclr-27366	625	4	,	,	PUNCT
iiclr-27366	625	5	the	the	DET
iiclr-27366	625	6	panel	panel	NOUN
iiclr-27366	625	7	chooses	choose	VERB
iiclr-27366	625	8	one	one	NUM
iiclr-27366	625	9	of	of	ADP
iiclr-27366	625	10	the	the	DET
iiclr-27366	625	11	two	two	NUM
iiclr-27366	625	12	salaries	salary	NOUN
iiclr-27366	625	13	for	for	ADP
iiclr-27366	625	14	the	the	DET
iiclr-27366	625	15	upcoming	upcoming	ADJ
iiclr-27366	625	16	season	season	NOUN
iiclr-27366	625	17	without	without	ADP
iiclr-27366	625	18	any	any	DET
iiclr-27366	625	19	modification	modification	NOUN
iiclr-27366	625	20	to	to	ADP
iiclr-27366	625	21	the	the	DET
iiclr-27366	625	22	selected	select	VERB
iiclr-27366	625	23	salary	salary	NOUN
iiclr-27366	625	24	.	.	PUNCT
iiclr-27366	626	1	i	i	PRON
iiclr-27366	626	2	d.	d.	PROPN
iiclr-27366	626	3	at	at	ADP
iiclr-27366	626	4	110	110	NUM
iiclr-27366	626	5	-	-	SYM
iiclr-27366	626	6	115	115	NUM
iiclr-27366	626	7	.	.	PUNCT
iiclr-27366	627	1	the	the	DET
iiclr-27366	627	2	concept	concept	NOUN
iiclr-27366	627	3	of	of	ADP
iiclr-27366	627	4	baseball	baseball	NOUN
iiclr-27366	627	5	arbitration	arbitration	NOUN
iiclr-27366	627	6	has	have	AUX
iiclr-27366	627	7	been	be	AUX
iiclr-27366	627	8	adopted	adopt	VERB
iiclr-27366	627	9	and	and	CCONJ
iiclr-27366	627	10	used	use	VERB
iiclr-27366	627	11	for	for	ADP
iiclr-27366	627	12	similar	similar	ADJ
iiclr-27366	627	13	disputes	dispute	NOUN
iiclr-27366	627	14	where	where	SCONJ
iiclr-27366	627	15	two	two	NUM
iiclr-27366	627	16	sum	sum	NOUN
iiclr-27366	627	17	-	-	PUNCT
iiclr-27366	627	18	certain	certain	ADJ
iiclr-27366	627	19	amounts	amount	NOUN
iiclr-27366	627	20	are	be	AUX
iiclr-27366	627	21	disputed	dispute	VERB
iiclr-27366	627	22	.	.	PUNCT
iiclr-27366	628	1	see	see	VERB
iiclr-27366	628	2	jaime	jaime	NOUN
iiclr-27366	628	3	tijmes	tijme	NOUN
iiclr-27366	628	4	,	,	PUNCT
iiclr-27366	628	5	who	who	PRON
iiclr-27366	628	6	wants	want	VERB
iiclr-27366	628	7	what	what	PRON
iiclr-27366	628	8	?	?	PUNCT
iiclr-27366	629	1	–	–	PUNCT
iiclr-27366	629	2	final	final	ADJ
iiclr-27366	629	3	offer	offer	NOUN
iiclr-27366	629	4	arbitration	arbitration	NOUN
iiclr-27366	629	5	in	in	ADP
iiclr-27366	629	6	the	the	DET
iiclr-27366	629	7	world	world	NOUN
iiclr-27366	629	8	trade	trade	NOUN
iiclr-27366	629	9	organization	organization	NOUN
iiclr-27366	629	10	,	,	PUNCT
iiclr-27366	629	11	26	26	NUM
iiclr-27366	629	12	eur	eur	NOUN
iiclr-27366	629	13	.	.	PUNCT
iiclr-27366	630	1	j.	j.	PROPN
iiclr-27366	630	2	of	of	ADP
iiclr-27366	630	3	int’l	int’l	NUM
iiclr-27366	630	4	l.	l.	PROPN
iiclr-27366	630	5	587	587	NUM
iiclr-27366	630	6	(	(	PUNCT
iiclr-27366	630	7	2015	2015	NUM
iiclr-27366	630	8	)	)	PUNCT
iiclr-27366	630	9	;	;	PUNCT
iiclr-27366	630	10	mordehai	mordehai	ADJ
iiclr-27366	630	11	mironi	mironi	NOUN
iiclr-27366	630	12	,	,	PUNCT
iiclr-27366	630	13	from	from	ADP
iiclr-27366	630	14	mediation	mediation	NOUN
iiclr-27366	630	15	to	to	ADP
iiclr-27366	630	16	settlement	settlement	NOUN
iiclr-27366	630	17	and	and	CCONJ
iiclr-27366	630	18	from	from	ADP
iiclr-27366	630	19	settlement	settlement	NOUN
iiclr-27366	630	20	to	to	ADP
iiclr-27366	630	21	final	final	ADJ
iiclr-27366	630	22	offer	offer	NOUN
iiclr-27366	630	23	arbitration	arbitration	NOUN
iiclr-27366	630	24	:	:	PUNCT
iiclr-27366	630	25	an	an	DET
iiclr-27366	630	26	analysis	analysis	NOUN
iiclr-27366	630	27	of	of	ADP
iiclr-27366	630	28	transnational	transnational	ADJ
iiclr-27366	630	29	business	business	NOUN
iiclr-27366	630	30	dispute	dispute	NOUN
iiclr-27366	630	31	mediation	mediation	NOUN
iiclr-27366	630	32	,	,	PUNCT
iiclr-27366	630	33	73	73	NUM
iiclr-27366	630	34	int’l	int’l	NOUN
iiclr-27366	630	35	j.	j.	PROPN
iiclr-27366	630	36	of	of	ADP
iiclr-27366	630	37	arb	arb	PROPN
iiclr-27366	630	38	.	.	PROPN
iiclr-27366	630	39	,	,	PUNCT
iiclr-27366	630	40	mediation	mediation	NOUN
iiclr-27366	630	41	,	,	PUNCT
iiclr-27366	630	42	and	and	CCONJ
iiclr-27366	630	43	disp	disp	NOUN
iiclr-27366	630	44	.	.	PUNCT
iiclr-27366	631	1	mgmt	mgmt	PROPN
iiclr-27366	631	2	.	.	PUNCT
iiclr-27366	632	1	52	52	NUM
iiclr-27366	632	2	(	(	PUNCT
iiclr-27366	632	3	2007	2007	NUM
iiclr-27366	632	4	)	)	PUNCT
iiclr-27366	632	5	.	.	PUNCT
iiclr-27366	633	1	131	131	X
iiclr-27366	633	2	.	.	PUNCT
iiclr-27366	634	1	see	see	VERB
iiclr-27366	634	2	mli	mli	PROPN
iiclr-27366	634	3	,	,	PUNCT
iiclr-27366	634	4	supra	supra	PROPN
iiclr-27366	634	5	note	note	PROPN
iiclr-27366	634	6	43	43	NUM
iiclr-27366	634	7	,	,	PUNCT
iiclr-27366	634	8	art	art	NOUN
iiclr-27366	634	9	.	.	PUNCT
iiclr-27366	635	1	23	23	NUM
iiclr-27366	635	2	.	.	X
iiclr-27366	636	1	132	132	NUM
iiclr-27366	636	2	.	.	PUNCT
iiclr-27366	637	1	the	the	DET
iiclr-27366	637	2	proposed	propose	VERB
iiclr-27366	637	3	resolution	resolution	NOUN
iiclr-27366	637	4	is	be	AUX
iiclr-27366	637	5	limited	limit	VERB
iiclr-27366	637	6	to	to	ADP
iiclr-27366	637	7	a	a	DET
iiclr-27366	637	8	disposition	disposition	NOUN
iiclr-27366	637	9	of	of	ADP
iiclr-27366	637	10	specific	specific	ADJ
iiclr-27366	637	11	monetary	monetary	ADJ
iiclr-27366	637	12	amounts	amount	NOUN
iiclr-27366	637	13	or	or	CCONJ
iiclr-27366	637	14	the	the	DET
iiclr-27366	637	15	maximum	maximum	ADJ
iiclr-27366	637	16	rate	rate	NOUN
iiclr-27366	637	17	of	of	ADP
iiclr-27366	637	18	tax	tax	NOUN
iiclr-27366	637	19	charged	charge	VERB
iiclr-27366	637	20	pursuant	pursuant	ADV
iiclr-27366	637	21	to	to	ADP
iiclr-27366	637	22	a	a	DET
iiclr-27366	637	23	tax	tax	NOUN
iiclr-27366	637	24	treaty	treaty	NOUN
iiclr-27366	637	25	.	.	PUNCT
iiclr-27366	638	1	see	see	VERB
iiclr-27366	638	2	i	i	PRON
iiclr-27366	638	3	d.	d.	PROPN
iiclr-27366	638	4	art	art	PROPN
iiclr-27366	638	5	23(1	23(1	NUM
iiclr-27366	638	6	)	)	PUNCT
iiclr-27366	638	7	.	.	PUNCT
iiclr-27366	639	1	133	133	NUM
iiclr-27366	639	2	.	.	PUNCT
iiclr-27366	639	3	final	final	ADJ
iiclr-27366	639	4	offer	offer	NOUN
iiclr-27366	639	5	arbitration	arbitration	NOUN
iiclr-27366	639	6	was	be	AUX
iiclr-27366	639	7	first	first	ADV
iiclr-27366	639	8	introduced	introduce	VERB
iiclr-27366	639	9	to	to	ADP
iiclr-27366	639	10	tax	tax	NOUN
iiclr-27366	639	11	treaties	treaty	NOUN
iiclr-27366	639	12	by	by	ADP
iiclr-27366	639	13	the	the	DET
iiclr-27366	639	14	u.s	u.s	PROPN
iiclr-27366	639	15	.	.	PROPN
iiclr-27366	639	16	,	,	PUNCT
iiclr-27366	639	17	but	but	CCONJ
iiclr-27366	639	18	the	the	DET
iiclr-27366	639	19	u.s	u.s	PROPN
iiclr-27366	639	20	.	.	PROPN
iiclr-27366	639	21	model	model	PROPN
iiclr-27366	639	22	tax	tax	PROPN
iiclr-27366	639	23	convention	convention	NOUN
iiclr-27366	639	24	did	do	AUX
iiclr-27366	639	25	not	not	PART
iiclr-27366	639	26	include	include	VERB
iiclr-27366	639	27	the	the	DET
iiclr-27366	639	28	arbitration	arbitration	NOUN
iiclr-27366	639	29	clause	clause	NOUN
iiclr-27366	639	30	until	until	SCONJ
iiclr-27366	639	31	the	the	DET
iiclr-27366	639	32	oecd	oecd	PROPN
iiclr-27366	639	33	included	include	VERB
iiclr-27366	639	34	the	the	DET
iiclr-27366	639	35	clause	clause	NOUN
iiclr-27366	639	36	in	in	ADP
iiclr-27366	639	37	their	their	PRON
iiclr-27366	639	38	model	model	NOUN
iiclr-27366	639	39	tax	tax	NOUN
iiclr-27366	639	40	convention	convention	NOUN
iiclr-27366	639	41	in	in	ADP
iiclr-27366	639	42	2008	2008	NUM
iiclr-27366	639	43	.	.	PUNCT
iiclr-27366	640	1	see	see	VERB
iiclr-27366	640	2	mli	mli	PROPN
iiclr-27366	640	3	,	,	PUNCT
iiclr-27366	640	4	supra	supra	PROPN
iiclr-27366	640	5	note	note	NOUN
iiclr-27366	640	6	43	43	NUM
iiclr-27366	640	7	.	.	PUNCT
iiclr-27366	641	1	134	134	NUM
iiclr-27366	641	2	.	.	PUNCT
iiclr-27366	641	3	see	see	VERB
iiclr-27366	641	4	i	i	PRON
iiclr-27366	641	5	d.	d.	PROPN
iiclr-27366	641	6	art	art	PROPN
iiclr-27366	641	7	.	.	PUNCT
iiclr-27366	642	1	23(1	23(1	X
iiclr-27366	642	2	)	)	PUNCT
iiclr-27366	642	3	.	.	PUNCT
iiclr-27366	643	1	2023	2023	NUM
iiclr-27366	643	2	]	]	PUNCT
iiclr-27366	643	3	justice	justice	NOUN
iiclr-27366	643	4	,	,	PUNCT
iiclr-27366	643	5	third	third	ADJ
iiclr-27366	643	6	-	-	PUNCT
iiclr-27366	643	7	party	party	NOUN
iiclr-27366	643	8	funding	funding	NOUN
iiclr-27366	643	9	,	,	PUNCT
iiclr-27366	643	10	and	and	CCONJ
iiclr-27366	643	11	tax	tax	NOUN
iiclr-27366	643	12	treaty	treaty	NOUN
iiclr-27366	643	13	arbitration	arbitration	NOUN
iiclr-27366	643	14	69	69	NUM
iiclr-27366	643	15	is	be	AUX
iiclr-27366	643	16	often	often	ADV
iiclr-27366	643	17	preferred	prefer	VERB
iiclr-27366	643	18	due	due	ADP
iiclr-27366	643	19	to	to	ADP
iiclr-27366	643	20	its	its	PRON
iiclr-27366	643	21	simplicity	simplicity	NOUN
iiclr-27366	643	22	,	,	PUNCT
iiclr-27366	643	23	lower	low	ADJ
iiclr-27366	643	24	cost	cost	NOUN
iiclr-27366	643	25	,	,	PUNCT
iiclr-27366	643	26	and	and	CCONJ
iiclr-27366	643	27	faster	fast	ADJ
iiclr-27366	643	28	process	process	NOUN
iiclr-27366	643	29	.	.	PUNCT
iiclr-27366	644	1	also	also	ADV
iiclr-27366	644	2	,	,	PUNCT
iiclr-27366	644	3	it	it	PRON
iiclr-27366	644	4	generally	generally	ADV
iiclr-27366	644	5	works	work	VERB
iiclr-27366	644	6	well	well	ADV
iiclr-27366	644	7	for	for	ADP
iiclr-27366	644	8	sum	sum	NOUN
iiclr-27366	644	9	-	-	PUNCT
iiclr-27366	644	10	certain	certain	ADJ
iiclr-27366	644	11	monetary	monetary	ADJ
iiclr-27366	644	12	disputes	dispute	NOUN
iiclr-27366	644	13	and	and	CCONJ
iiclr-27366	644	14	tends	tend	VERB
iiclr-27366	644	15	to	to	PART
iiclr-27366	644	16	have	have	VERB
iiclr-27366	644	17	less	less	ADJ
iiclr-27366	644	18	interference	interference	NOUN
iiclr-27366	644	19	with	with	ADP
iiclr-27366	644	20	state	state	NOUN
iiclr-27366	644	21	sovereignty	sovereignty	NOUN
iiclr-27366	644	22	.	.	PUNCT
iiclr-27366	645	1	however	however	ADV
iiclr-27366	645	2	,	,	PUNCT
iiclr-27366	645	3	the	the	DET
iiclr-27366	645	4	legality	legality	NOUN
iiclr-27366	645	5	and	and	CCONJ
iiclr-27366	645	6	fairness	fairness	NOUN
iiclr-27366	645	7	of	of	ADP
iiclr-27366	645	8	the	the	DET
iiclr-27366	645	9	decision	decision	NOUN
iiclr-27366	645	10	could	could	AUX
iiclr-27366	645	11	potentially	potentially	ADV
iiclr-27366	645	12	be	be	AUX
iiclr-27366	645	13	called	call	VERB
iiclr-27366	645	14	into	into	ADP
iiclr-27366	645	15	question	question	NOUN
iiclr-27366	645	16	,	,	PUNCT
iiclr-27366	645	17	and	and	CCONJ
iiclr-27366	645	18	it	it	PRON
iiclr-27366	645	19	is	be	AUX
iiclr-27366	645	20	less	less	ADV
iiclr-27366	645	21	suitable	suitable	ADJ
iiclr-27366	645	22	for	for	ADP
iiclr-27366	645	23	other	other	ADJ
iiclr-27366	645	24	types	type	NOUN
iiclr-27366	645	25	of	of	ADP
iiclr-27366	645	26	disputes	dispute	NOUN
iiclr-27366	645	27	where	where	SCONJ
iiclr-27366	645	28	the	the	DET
iiclr-27366	645	29	amount	amount	NOUN
iiclr-27366	645	30	in	in	ADP
iiclr-27366	645	31	dispute	dispute	NOUN
iiclr-27366	645	32	is	be	AUX
iiclr-27366	645	33	not	not	PART
iiclr-27366	645	34	sum	sum	NOUN
iiclr-27366	645	35	-	-	PUNCT
iiclr-27366	645	36	certain	certain	ADJ
iiclr-27366	645	37	or	or	CCONJ
iiclr-27366	645	38	needs	need	VERB
iiclr-27366	645	39	adjustments	adjustment	NOUN
iiclr-27366	645	40	.	.	PUNCT
iiclr-27366	646	1	for	for	ADP
iiclr-27366	646	2	example	example	NOUN
iiclr-27366	646	3	,	,	PUNCT
iiclr-27366	646	4	final	final	ADJ
iiclr-27366	646	5	offer	offer	NOUN
iiclr-27366	646	6	arbitration	arbitration	NOUN
iiclr-27366	646	7	may	may	AUX
iiclr-27366	646	8	not	not	PART
iiclr-27366	646	9	work	work	VERB
iiclr-27366	646	10	well	well	ADV
iiclr-27366	646	11	for	for	ADP
iiclr-27366	646	12	a	a	DET
iiclr-27366	646	13	transfer	transfer	NOUN
iiclr-27366	646	14	pricing	pricing	NOUN
iiclr-27366	646	15	case	case	NOUN
iiclr-27366	646	16	where	where	SCONJ
iiclr-27366	646	17	the	the	DET
iiclr-27366	646	18	states	state	NOUN
iiclr-27366	646	19	disagree	disagree	VERB
iiclr-27366	646	20	on	on	ADP
iiclr-27366	646	21	the	the	DET
iiclr-27366	646	22	amount	amount	NOUN
iiclr-27366	646	23	of	of	ADP
iiclr-27366	646	24	the	the	DET
iiclr-27366	646	25	primary	primary	ADJ
iiclr-27366	646	26	adjustment.135	adjustment.135	NOUN
iiclr-27366	646	27	in	in	ADP
iiclr-27366	646	28	contrast	contrast	NOUN
iiclr-27366	646	29	,	,	PUNCT
iiclr-27366	646	30	independent	independent	ADJ
iiclr-27366	646	31	opinion	opinion	NOUN
iiclr-27366	646	32	arbitration	arbitration	NOUN
iiclr-27366	646	33	is	be	AUX
iiclr-27366	646	34	akin	akin	ADJ
iiclr-27366	646	35	to	to	ADP
iiclr-27366	646	36	domestic	domestic	ADJ
iiclr-27366	646	37	proceedings	proceeding	NOUN
iiclr-27366	646	38	.	.	PUNCT
iiclr-27366	647	1	in	in	ADP
iiclr-27366	647	2	tax	tax	NOUN
iiclr-27366	647	3	treaty	treaty	NOUN
iiclr-27366	647	4	arbitration	arbitration	NOUN
iiclr-27366	647	5	under	under	ADP
iiclr-27366	647	6	the	the	DET
iiclr-27366	647	7	provisions	provision	NOUN
iiclr-27366	647	8	of	of	ADP
iiclr-27366	647	9	the	the	DET
iiclr-27366	647	10	mli	mli	PROPN
iiclr-27366	647	11	,	,	PUNCT
iiclr-27366	647	12	pursuant	pursuant	ADJ
iiclr-27366	647	13	to	to	ADP
iiclr-27366	647	14	article	article	NOUN
iiclr-27366	647	15	23(2	23(2	NUM
iiclr-27366	647	16	)	)	PUNCT
iiclr-27366	647	17	,	,	PUNCT
iiclr-27366	647	18	the	the	DET
iiclr-27366	647	19	states	state	NOUN
iiclr-27366	647	20	need	need	VERB
iiclr-27366	647	21	to	to	PART
iiclr-27366	647	22	provide	provide	VERB
iiclr-27366	647	23	any	any	DET
iiclr-27366	647	24	information	information	NOUN
iiclr-27366	647	25	that	that	PRON
iiclr-27366	647	26	may	may	AUX
iiclr-27366	647	27	be	be	AUX
iiclr-27366	647	28	necessary	necessary	ADJ
iiclr-27366	647	29	for	for	ADP
iiclr-27366	647	30	the	the	DET
iiclr-27366	647	31	arbitration	arbitration	NOUN
iiclr-27366	647	32	decision	decision	NOUN
iiclr-27366	647	33	to	to	ADP
iiclr-27366	647	34	the	the	DET
iiclr-27366	647	35	arbitration	arbitration	NOUN
iiclr-27366	647	36	panel	panel	NOUN
iiclr-27366	647	37	,	,	PUNCT
iiclr-27366	647	38	and	and	CCONJ
iiclr-27366	647	39	the	the	DET
iiclr-27366	647	40	panel	panel	NOUN
iiclr-27366	647	41	decides	decide	VERB
iiclr-27366	647	42	the	the	DET
iiclr-27366	647	43	issues	issue	NOUN
iiclr-27366	647	44	submitted	submit	VERB
iiclr-27366	647	45	in	in	ADP
iiclr-27366	647	46	accordance	accordance	NOUN
iiclr-27366	647	47	with	with	ADP
iiclr-27366	647	48	the	the	DET
iiclr-27366	647	49	applicable	applicable	ADJ
iiclr-27366	647	50	provisions	provision	NOUN
iiclr-27366	647	51	of	of	ADP
iiclr-27366	647	52	a	a	DET
iiclr-27366	647	53	tax	tax	NOUN
iiclr-27366	647	54	treaty	treaty	NOUN
iiclr-27366	647	55	and	and	CCONJ
iiclr-27366	647	56	,	,	PUNCT
iiclr-27366	647	57	subject	subject	ADJ
iiclr-27366	647	58	to	to	ADP
iiclr-27366	647	59	these	these	DET
iiclr-27366	647	60	provisions	provision	NOUN
iiclr-27366	647	61	,	,	PUNCT
iiclr-27366	647	62	of	of	ADP
iiclr-27366	647	63	those	those	PRON
iiclr-27366	647	64	of	of	ADP
iiclr-27366	647	65	the	the	DET
iiclr-27366	647	66	domestic	domestic	ADJ
iiclr-27366	647	67	laws	law	NOUN
iiclr-27366	647	68	of	of	ADP
iiclr-27366	647	69	the	the	DET
iiclr-27366	647	70	states.136	states.136	NOUN
iiclr-27366	647	71	when	when	SCONJ
iiclr-27366	647	72	the	the	DET
iiclr-27366	647	73	decision	decision	NOUN
iiclr-27366	647	74	is	be	AUX
iiclr-27366	647	75	made	make	VERB
iiclr-27366	647	76	by	by	ADP
iiclr-27366	647	77	the	the	DET
iiclr-27366	647	78	panel	panel	NOUN
iiclr-27366	647	79	by	by	ADP
iiclr-27366	647	80	a	a	DET
iiclr-27366	647	81	simple	simple	ADJ
iiclr-27366	647	82	majority	majority	NOUN
iiclr-27366	647	83	,	,	PUNCT
iiclr-27366	647	84	the	the	DET
iiclr-27366	647	85	decision	decision	NOUN
iiclr-27366	647	86	is	be	AUX
iiclr-27366	647	87	delivered	deliver	VERB
iiclr-27366	647	88	to	to	ADP
iiclr-27366	647	89	the	the	DET
iiclr-27366	647	90	states	state	NOUN
iiclr-27366	647	91	in	in	ADP
iiclr-27366	647	92	writing	writing	NOUN
iiclr-27366	647	93	,	,	PUNCT
iiclr-27366	647	94	which	which	PRON
iiclr-27366	647	95	includes	include	VERB
iiclr-27366	647	96	the	the	DET
iiclr-27366	647	97	sources	source	NOUN
iiclr-27366	647	98	of	of	ADP
iiclr-27366	647	99	law	law	NOUN
iiclr-27366	647	100	relied	rely	VERB
iiclr-27366	647	101	upon	upon	SCONJ
iiclr-27366	647	102	and	and	CCONJ
iiclr-27366	647	103	the	the	DET
iiclr-27366	647	104	reasoning	reasoning	NOUN
iiclr-27366	647	105	which	which	PRON
iiclr-27366	647	106	led	lead	VERB
iiclr-27366	647	107	to	to	ADP
iiclr-27366	647	108	their	their	PRON
iiclr-27366	647	109	decision.137	decision.137	NOUN
iiclr-27366	647	110	for	for	ADP
iiclr-27366	647	111	this	this	DET
iiclr-27366	647	112	reason	reason	NOUN
iiclr-27366	647	113	,	,	PUNCT
iiclr-27366	647	114	unlike	unlike	ADP
iiclr-27366	647	115	final	final	ADJ
iiclr-27366	647	116	offer	offer	NOUN
iiclr-27366	647	117	arbitration	arbitration	NOUN
iiclr-27366	647	118	,	,	PUNCT
iiclr-27366	647	119	independent	independent	ADJ
iiclr-27366	647	120	opinion	opinion	NOUN
iiclr-27366	647	121	arbitration	arbitration	NOUN
iiclr-27366	647	122	would	would	AUX
iiclr-27366	647	123	be	be	AUX
iiclr-27366	647	124	more	more	ADV
iiclr-27366	647	125	appropriate	appropriate	ADJ
iiclr-27366	647	126	if	if	SCONJ
iiclr-27366	647	127	the	the	DET
iiclr-27366	647	128	amount	amount	NOUN
iiclr-27366	647	129	in	in	ADP
iiclr-27366	647	130	dispute	dispute	NOUN
iiclr-27366	647	131	is	be	AUX
iiclr-27366	647	132	not	not	PART
iiclr-27366	647	133	sum	sum	NOUN
iiclr-27366	647	134	-	-	PUNCT
iiclr-27366	647	135	certain	certain	ADJ
iiclr-27366	647	136	,	,	PUNCT
iiclr-27366	647	137	for	for	ADP
iiclr-27366	647	138	example	example	NOUN
iiclr-27366	647	139	,	,	PUNCT
iiclr-27366	647	140	in	in	ADP
iiclr-27366	647	141	cases	case	NOUN
iiclr-27366	647	142	relevant	relevant	ADJ
iiclr-27366	647	143	to	to	PART
iiclr-27366	647	144	transfer	transfer	VERB
iiclr-27366	647	145	pricing	pricing	NOUN
iiclr-27366	647	146	and	and	CCONJ
iiclr-27366	647	147	the	the	DET
iiclr-27366	647	148	non	non	ADJ
iiclr-27366	647	149	-	-	ADJ
iiclr-27366	647	150	discrimination	discrimination	ADJ
iiclr-27366	647	151	clause	clause	NOUN
iiclr-27366	647	152	.	.	PUNCT
iiclr-27366	648	1	also	also	ADV
iiclr-27366	648	2	,	,	PUNCT
iiclr-27366	648	3	as	as	SCONJ
iiclr-27366	648	4	the	the	DET
iiclr-27366	648	5	arbitration	arbitration	NOUN
iiclr-27366	648	6	panel	panel	NOUN
iiclr-27366	648	7	provides	provide	VERB
iiclr-27366	648	8	an	an	DET
iiclr-27366	648	9	explanation	explanation	NOUN
iiclr-27366	648	10	and	and	CCONJ
iiclr-27366	648	11	rationale	rationale	NOUN
iiclr-27366	648	12	as	as	ADP
iiclr-27366	648	13	to	to	ADP
iiclr-27366	648	14	how	how	SCONJ
iiclr-27366	648	15	the	the	DET
iiclr-27366	648	16	panel	panel	NOUN
iiclr-27366	648	17	reached	reach	VERB
iiclr-27366	648	18	the	the	DET
iiclr-27366	648	19	decision	decision	NOUN
iiclr-27366	648	20	,	,	PUNCT
iiclr-27366	648	21	the	the	DET
iiclr-27366	648	22	parties	party	NOUN
iiclr-27366	648	23	tend	tend	VERB
iiclr-27366	648	24	to	to	PART
iiclr-27366	648	25	be	be	AUX
iiclr-27366	648	26	more	more	ADV
iiclr-27366	648	27	accepting	accept	VERB
iiclr-27366	648	28	of	of	ADP
iiclr-27366	648	29	the	the	DET
iiclr-27366	648	30	decision	decision	NOUN
iiclr-27366	648	31	.	.	PUNCT
iiclr-27366	649	1	however	however	ADV
iiclr-27366	649	2	,	,	PUNCT
iiclr-27366	649	3	like	like	ADP
iiclr-27366	649	4	in	in	ADP
iiclr-27366	649	5	domestic	domestic	ADJ
iiclr-27366	649	6	proceedings	proceeding	NOUN
iiclr-27366	649	7	,	,	PUNCT
iiclr-27366	649	8	it	it	PRON
iiclr-27366	649	9	is	be	AUX
iiclr-27366	649	10	generally	generally	ADV
iiclr-27366	649	11	lengthier	lengthy	ADJ
iiclr-27366	649	12	and	and	CCONJ
iiclr-27366	649	13	could	could	AUX
iiclr-27366	649	14	possibly	possibly	ADV
iiclr-27366	649	15	interfere	interfere	VERB
iiclr-27366	649	16	with	with	ADP
iiclr-27366	649	17	state	state	NOUN
iiclr-27366	649	18	sovereignty	sovereignty	NOUN
iiclr-27366	649	19	.	.	PUNCT
iiclr-27366	650	1	some	some	DET
iiclr-27366	650	2	scholars	scholar	NOUN
iiclr-27366	650	3	also	also	ADV
iiclr-27366	650	4	raised	raise	VERB
iiclr-27366	650	5	that	that	SCONJ
iiclr-27366	650	6	it	it	PRON
iiclr-27366	650	7	could	could	AUX
iiclr-27366	650	8	also	also	ADV
iiclr-27366	650	9	potentially	potentially	ADV
iiclr-27366	650	10	result	result	VERB
iiclr-27366	650	11	in	in	ADP
iiclr-27366	650	12	a	a	DET
iiclr-27366	650	13	chilling	chilling	ADJ
iiclr-27366	650	14	effect.138	effect.138	NOUN
iiclr-27366	650	15	it	it	PRON
iiclr-27366	650	16	should	should	AUX
iiclr-27366	650	17	be	be	AUX
iiclr-27366	650	18	noted	note	VERB
iiclr-27366	650	19	that	that	SCONJ
iiclr-27366	650	20	under	under	ADP
iiclr-27366	650	21	article	article	NOUN
iiclr-27366	650	22	23	23	NUM
iiclr-27366	650	23	of	of	ADP
iiclr-27366	650	24	the	the	DET
iiclr-27366	650	25	mli	mli	PROPN
iiclr-27366	650	26	,	,	PUNCT
iiclr-27366	650	27	however	however	ADV
iiclr-27366	650	28	,	,	PUNCT
iiclr-27366	650	29	a	a	DET
iiclr-27366	650	30	state	state	NOUN
iiclr-27366	650	31	can	can	AUX
iiclr-27366	650	32	only	only	ADV
iiclr-27366	650	33	adopt	adopt	VERB
iiclr-27366	650	34	either	either	DET
iiclr-27366	650	35	one	one	NUM
iiclr-27366	650	36	of	of	ADP
iiclr-27366	650	37	final	final	ADJ
iiclr-27366	650	38	offer	offer	NOUN
iiclr-27366	650	39	arbitration	arbitration	NOUN
iiclr-27366	650	40	or	or	CCONJ
iiclr-27366	650	41	independent	independent	ADJ
iiclr-27366	650	42	opinion	opinion	NOUN
iiclr-27366	650	43	arbitration	arbitration	NOUN
iiclr-27366	650	44	,	,	PUNCT
iiclr-27366	650	45	and	and	CCONJ
iiclr-27366	650	46	this	this	PRON
iiclr-27366	650	47	could	could	AUX
iiclr-27366	650	48	potentially	potentially	ADV
iiclr-27366	650	49	result	result	VERB
iiclr-27366	650	50	in	in	ADP
iiclr-27366	650	51	a	a	DET
iiclr-27366	650	52	mismatch	mismatch	NOUN
iiclr-27366	650	53	in	in	ADP
iiclr-27366	650	54	the	the	DET
iiclr-27366	650	55	type	type	NOUN
iiclr-27366	650	56	of	of	ADP
iiclr-27366	650	57	arbitration	arbitration	NOUN
iiclr-27366	650	58	where	where	SCONJ
iiclr-27366	650	59	two	two	NUM
iiclr-27366	650	60	states	state	NOUN
iiclr-27366	650	61	to	to	ADP
iiclr-27366	650	62	the	the	DET
iiclr-27366	650	63	dispute	dispute	NOUN
iiclr-27366	650	64	need	need	VERB
iiclr-27366	650	65	to	to	PART
iiclr-27366	650	66	decide	decide	VERB
iiclr-27366	650	67	which	which	DET
iiclr-27366	650	68	one	one	NOUN
iiclr-27366	650	69	to	to	ADP
iiclr-27366	650	70	use.139	use.139	NOUN
iiclr-27366	650	71	thus	thus	ADV
iiclr-27366	650	72	,	,	PUNCT
iiclr-27366	650	73	given	give	VERB
iiclr-27366	650	74	that	that	PRON
iiclr-27366	650	75	independent	independent	ADJ
iiclr-27366	650	76	or	or	CCONJ
iiclr-27366	650	77	final	final	ADJ
iiclr-27366	650	78	offer	offer	NOUN
iiclr-27366	650	79	arbitration	arbitration	NOUN
iiclr-27366	650	80	alone	alone	ADV
iiclr-27366	650	81	is	be	AUX
iiclr-27366	650	82	not	not	PART
iiclr-27366	650	83	appropriate	appropriate	ADJ
iiclr-27366	650	84	for	for	ADP
iiclr-27366	650	85	all	all	DET
iiclr-27366	650	86	types	type	NOUN
iiclr-27366	650	87	of	of	ADP
iiclr-27366	650	88	tax	tax	NOUN
iiclr-27366	650	89	disputes	dispute	NOUN
iiclr-27366	650	90	,	,	PUNCT
iiclr-27366	650	91	it	it	PRON
iiclr-27366	650	92	appears	appear	VERB
iiclr-27366	650	93	that	that	SCONJ
iiclr-27366	650	94	the	the	DET
iiclr-27366	650	95	relevant	relevant	ADJ
iiclr-27366	650	96	rules	rule	NOUN
iiclr-27366	650	97	should	should	AUX
iiclr-27366	650	98	provide	provide	VERB
iiclr-27366	650	99	flexibility	flexibility	NOUN
iiclr-27366	650	100	to	to	PART
iiclr-27366	650	101	choose	choose	VERB
iiclr-27366	650	102	based	base	VERB
iiclr-27366	650	103	on	on	ADP
iiclr-27366	650	104	the	the	DET
iiclr-27366	650	105	type	type	NOUN
iiclr-27366	650	106	of	of	ADP
iiclr-27366	650	107	dispute	dispute	NOUN
iiclr-27366	650	108	.	.	PUNCT
iiclr-27366	651	1	e.	e.	PROPN
iiclr-27366	651	2	article	article	PROPN
iiclr-27366	651	3	24	24	NUM
iiclr-27366	651	4	–	–	PUNCT
iiclr-27366	651	5	agreement	agreement	NOUN
iiclr-27366	651	6	on	on	ADP
iiclr-27366	651	7	a	a	DET
iiclr-27366	651	8	different	different	ADJ
iiclr-27366	651	9	resolution	resolution	NOUN
iiclr-27366	651	10	the	the	DET
iiclr-27366	651	11	commentaries	commentary	NOUN
iiclr-27366	651	12	explain	explain	VERB
iiclr-27366	651	13	that	that	SCONJ
iiclr-27366	651	14	although	although	SCONJ
iiclr-27366	651	15	the	the	DET
iiclr-27366	651	16	parties	party	NOUN
iiclr-27366	651	17	have	have	VERB
iiclr-27366	651	18	six	six	NUM
iiclr-27366	651	19	months	month	NOUN
iiclr-27366	651	20	to	to	ADP
iiclr-27366	651	21	135	135	NUM
iiclr-27366	651	22	.	.	PUNCT
iiclr-27366	652	1	raffaele	raffaele	PROPN
iiclr-27366	652	2	petruzzi	petruzzi	PROPN
iiclr-27366	652	3	,	,	PUNCT
iiclr-27366	652	4	petra	petra	PROPN
iiclr-27366	652	5	koch	koch	PROPN
iiclr-27366	652	6	&	&	CCONJ
iiclr-27366	652	7	laur	laur	PROPN
iiclr-27366	652	8	turcan	turcan	PROPN
iiclr-27366	652	9	,	,	PUNCT
iiclr-27366	652	10	chapter	chapter	NOUN
iiclr-27366	652	11	6	6	NUM
iiclr-27366	652	12	:	:	PUNCT
iiclr-27366	652	13	the	the	DET
iiclr-27366	652	14	baseball	baseball	NOUN
iiclr-27366	652	15	arbitration	arbitration	NOUN
iiclr-27366	652	16	in	in	ADP
iiclr-27366	652	17	comparison	comparison	NOUN
iiclr-27366	652	18	to	to	ADP
iiclr-27366	652	19	other	other	ADJ
iiclr-27366	652	20	types	type	NOUN
iiclr-27366	652	21	of	of	ADP
iiclr-27366	652	22	arbitration	arbitration	NOUN
iiclr-27366	652	23	,	,	PUNCT
iiclr-27366	652	24	in	in	ADP
iiclr-27366	652	25	international	international	ADJ
iiclr-27366	652	26	arbitration	arbitration	NOUN
iiclr-27366	652	27	in	in	ADP
iiclr-27366	652	28	tax	tax	NOUN
iiclr-27366	652	29	matters	matter	NOUN
iiclr-27366	652	30	52hi	52hi	NOUN
iiclr-27366	652	31	(	(	PUNCT
iiclr-27366	652	32	michael	michael	PROPN
iiclr-27366	652	33	lang	lang	PROPN
iiclr-27366	652	34	&	&	CCONJ
iiclr-27366	652	35	jeffrey	jeffrey	PROPN
iiclr-27366	652	36	owens	owens	PROPN
iiclr-27366	652	37	eds	eds	PROPN
iiclr-27366	652	38	.	.	PROPN
iiclr-27366	652	39	,	,	PUNCT
iiclr-27366	652	40	2015	2015	NUM
iiclr-27366	652	41	)	)	PUNCT
iiclr-27366	652	42	.	.	PUNCT
iiclr-27366	653	1	136	136	NUM
iiclr-27366	653	2	.	.	PUNCT
iiclr-27366	654	1	see	see	VERB
iiclr-27366	654	2	mli	mli	PROPN
iiclr-27366	654	3	,	,	PUNCT
iiclr-27366	654	4	supra	supra	PROPN
iiclr-27366	654	5	note	note	PROPN
iiclr-27366	654	6	43	43	NUM
iiclr-27366	654	7	,	,	PUNCT
iiclr-27366	654	8	art	art	NOUN
iiclr-27366	654	9	.	.	PUNCT
iiclr-27366	655	1	23(2	23(2	NOUN
iiclr-27366	655	2	)	)	PUNCT
iiclr-27366	655	3	.	.	PUNCT
iiclr-27366	656	1	137	137	NUM
iiclr-27366	656	2	.	.	PUNCT
iiclr-27366	657	1	i	i	PRON
iiclr-27366	657	2	d.	d.	PROPN
iiclr-27366	657	3	138	138	NUM
iiclr-27366	657	4	.	.	PUNCT
iiclr-27366	658	1	the	the	DET
iiclr-27366	658	2	chilling	chilling	ADJ
iiclr-27366	658	3	effect	effect	NOUN
iiclr-27366	658	4	in	in	ADP
iiclr-27366	658	5	arbitration	arbitration	NOUN
iiclr-27366	658	6	occurs	occur	VERB
iiclr-27366	658	7	when	when	SCONJ
iiclr-27366	658	8	the	the	DET
iiclr-27366	658	9	parties	party	NOUN
iiclr-27366	658	10	favor	favor	VERB
iiclr-27366	658	11	an	an	DET
iiclr-27366	658	12	early	early	ADJ
iiclr-27366	658	13	decision	decision	NOUN
iiclr-27366	658	14	due	due	ADP
iiclr-27366	658	15	to	to	ADP
iiclr-27366	658	16	the	the	DET
iiclr-27366	658	17	cost	cost	NOUN
iiclr-27366	658	18	,	,	PUNCT
iiclr-27366	658	19	which	which	PRON
iiclr-27366	658	20	makes	make	VERB
iiclr-27366	658	21	the	the	DET
iiclr-27366	658	22	parties	party	NOUN
iiclr-27366	658	23	to	to	PART
iiclr-27366	658	24	rely	rely	VERB
iiclr-27366	658	25	less	less	ADV
iiclr-27366	658	26	on	on	ADP
iiclr-27366	658	27	good	good	ADJ
iiclr-27366	658	28	-	-	PUNCT
iiclr-27366	658	29	faith	faith	NOUN
iiclr-27366	658	30	negotiations	negotiation	NOUN
iiclr-27366	658	31	to	to	PART
iiclr-27366	658	32	settle	settle	VERB
iiclr-27366	658	33	disputes	dispute	NOUN
iiclr-27366	658	34	.	.	PUNCT
iiclr-27366	659	1	a	a	DET
iiclr-27366	659	2	study	study	NOUN
iiclr-27366	659	3	on	on	ADP
iiclr-27366	659	4	this	this	PRON
iiclr-27366	659	5	has	have	AUX
iiclr-27366	659	6	shown	show	VERB
iiclr-27366	659	7	that	that	SCONJ
iiclr-27366	659	8	about	about	ADV
iiclr-27366	659	9	66	66	NUM
iiclr-27366	659	10	%	%	NOUN
iiclr-27366	659	11	of	of	ADP
iiclr-27366	659	12	cases	case	NOUN
iiclr-27366	659	13	resulted	result	VERB
iiclr-27366	659	14	in	in	ADP
iiclr-27366	659	15	outright	outright	ADJ
iiclr-27366	659	16	wins	win	NOUN
iiclr-27366	659	17	or	or	CCONJ
iiclr-27366	659	18	losses	loss	NOUN
iiclr-27366	659	19	.	.	PUNCT
iiclr-27366	660	1	see	see	VERB
iiclr-27366	660	2	mli	mli	PROPN
iiclr-27366	660	3	,	,	PUNCT
iiclr-27366	660	4	supra	supra	PROPN
iiclr-27366	660	5	note	note	NOUN
iiclr-27366	660	6	43	43	NUM
iiclr-27366	660	7	.	.	NOUN
iiclr-27366	660	8	139	139	NUM
iiclr-27366	660	9	.	.	PUNCT
iiclr-27366	661	1	see	see	VERB
iiclr-27366	661	2	mli	mli	PROPN
iiclr-27366	661	3	,	,	PUNCT
iiclr-27366	661	4	supra	supra	PROPN
iiclr-27366	661	5	note	note	PROPN
iiclr-27366	661	6	43	43	NUM
iiclr-27366	661	7	,	,	PUNCT
iiclr-27366	661	8	art	art	NOUN
iiclr-27366	661	9	.	.	PUNCT
iiclr-27366	662	1	23	23	NUM
iiclr-27366	662	2	.	.	X
iiclr-27366	662	3	70	70	NUM
iiclr-27366	662	4	indiana	indiana	PROPN
iiclr-27366	662	5	int’l	int’l	NOUN
iiclr-27366	662	6	&	&	CCONJ
iiclr-27366	662	7	comp	comp	PROPN
iiclr-27366	662	8	.	.	PUNCT
iiclr-27366	663	1	law	law	NOUN
iiclr-27366	663	2	review	review	NOUN
iiclr-27366	664	1	[	[	X
iiclr-27366	664	2	vol	vol	NOUN
iiclr-27366	664	3	.	.	PUNCT
iiclr-27366	665	1	33:39	33:39	NUM
iiclr-27366	665	2	implement	implement	VERB
iiclr-27366	665	3	the	the	DET
iiclr-27366	665	4	decision	decision	NOUN
iiclr-27366	665	5	by	by	ADP
iiclr-27366	665	6	the	the	DET
iiclr-27366	665	7	panel	panel	NOUN
iiclr-27366	665	8	from	from	ADP
iiclr-27366	665	9	the	the	DET
iiclr-27366	665	10	date	date	NOUN
iiclr-27366	665	11	of	of	ADP
iiclr-27366	665	12	communication	communication	NOUN
iiclr-27366	665	13	of	of	ADP
iiclr-27366	665	14	the	the	DET
iiclr-27366	665	15	decision,140	decision,140	NOUN
iiclr-27366	665	16	under	under	ADP
iiclr-27366	665	17	article	article	NOUN
iiclr-27366	665	18	24	24	NUM
iiclr-27366	665	19	of	of	ADP
iiclr-27366	665	20	the	the	DET
iiclr-27366	665	21	mli	mli	PROPN
iiclr-27366	665	22	,	,	PUNCT
iiclr-27366	665	23	parties	party	NOUN
iiclr-27366	665	24	must	must	AUX
iiclr-27366	665	25	inform	inform	VERB
iiclr-27366	665	26	within	within	ADP
iiclr-27366	665	27	three	three	NUM
iiclr-27366	665	28	months	month	NOUN
iiclr-27366	665	29	if	if	SCONJ
iiclr-27366	665	30	both	both	DET
iiclr-27366	665	31	states	state	NOUN
iiclr-27366	665	32	agree	agree	VERB
iiclr-27366	665	33	on	on	ADP
iiclr-27366	665	34	a	a	DET
iiclr-27366	665	35	different	different	ADJ
iiclr-27366	665	36	resolution.141	resolution.141	NOUN
iiclr-27366	665	37	this	this	DET
iiclr-27366	665	38	provision	provision	NOUN
iiclr-27366	665	39	is	be	AUX
iiclr-27366	665	40	similar	similar	ADJ
iiclr-27366	665	41	to	to	ADP
iiclr-27366	665	42	the	the	DET
iiclr-27366	665	43	post	post	ADJ
iiclr-27366	665	44	-	-	ADJ
iiclr-27366	665	45	award	award	ADJ
iiclr-27366	665	46	settlement	settlement	NOUN
iiclr-27366	665	47	in	in	ADP
iiclr-27366	665	48	an	an	DET
iiclr-27366	665	49	ordinary	ordinary	ADJ
iiclr-27366	665	50	arbitration	arbitration	NOUN
iiclr-27366	665	51	proceeding	proceeding	NOUN
iiclr-27366	665	52	where	where	SCONJ
iiclr-27366	665	53	the	the	DET
iiclr-27366	665	54	parties	party	NOUN
iiclr-27366	665	55	can	can	AUX
iiclr-27366	665	56	modify	modify	VERB
iiclr-27366	665	57	or	or	CCONJ
iiclr-27366	665	58	adjust	adjust	VERB
iiclr-27366	665	59	the	the	DET
iiclr-27366	665	60	award	award	NOUN
iiclr-27366	665	61	if	if	SCONJ
iiclr-27366	665	62	both	both	PRON
iiclr-27366	665	63	agree	agree	VERB
iiclr-27366	665	64	to	to	PART
iiclr-27366	665	65	settle	settle	VERB
iiclr-27366	665	66	after	after	SCONJ
iiclr-27366	665	67	the	the	DET
iiclr-27366	665	68	award	award	NOUN
iiclr-27366	665	69	is	be	AUX
iiclr-27366	665	70	rendered	render	VERB
iiclr-27366	665	71	.	.	PUNCT
iiclr-27366	666	1	f.	f.	PROPN
iiclr-27366	666	2	article	article	PROPN
iiclr-27366	666	3	25	25	NUM
iiclr-27366	666	4	–	–	PUNCT
iiclr-27366	666	5	costs	cost	NOUN
iiclr-27366	666	6	of	of	ADP
iiclr-27366	666	7	arbitration	arbitration	NOUN
iiclr-27366	666	8	proceedings	proceeding	NOUN
iiclr-27366	666	9	article	article	NOUN
iiclr-27366	666	10	25	25	NUM
iiclr-27366	666	11	of	of	ADP
iiclr-27366	666	12	the	the	DET
iiclr-27366	666	13	mli	mli	PROPN
iiclr-27366	666	14	states	state	VERB
iiclr-27366	666	15	that	that	SCONJ
iiclr-27366	666	16	the	the	DET
iiclr-27366	666	17	fees	fee	NOUN
iiclr-27366	666	18	and	and	CCONJ
iiclr-27366	666	19	expenses	expense	NOUN
iiclr-27366	666	20	of	of	ADP
iiclr-27366	666	21	the	the	DET
iiclr-27366	666	22	members	member	NOUN
iiclr-27366	666	23	of	of	ADP
iiclr-27366	666	24	the	the	DET
iiclr-27366	666	25	arbitration	arbitration	NOUN
iiclr-27366	666	26	panel	panel	NOUN
iiclr-27366	666	27	,	,	PUNCT
iiclr-27366	666	28	as	as	ADV
iiclr-27366	666	29	well	well	ADV
iiclr-27366	666	30	as	as	ADP
iiclr-27366	666	31	any	any	DET
iiclr-27366	666	32	costs	cost	NOUN
iiclr-27366	666	33	incurred	incur	VERB
iiclr-27366	666	34	in	in	ADP
iiclr-27366	666	35	connection	connection	NOUN
iiclr-27366	666	36	with	with	ADP
iiclr-27366	666	37	arbitration	arbitration	NOUN
iiclr-27366	666	38	proceedings	proceeding	NOUN
iiclr-27366	666	39	,	,	PUNCT
iiclr-27366	666	40	are	be	AUX
iiclr-27366	666	41	borne	bear	VERB
iiclr-27366	666	42	by	by	ADP
iiclr-27366	666	43	the	the	DET
iiclr-27366	666	44	states.142	states.142	NOUN
iiclr-27366	666	45	this	this	DET
iiclr-27366	666	46	arrangement	arrangement	NOUN
iiclr-27366	666	47	is	be	AUX
iiclr-27366	666	48	one	one	NUM
iiclr-27366	666	49	of	of	ADP
iiclr-27366	666	50	the	the	DET
iiclr-27366	666	51	factors	factor	NOUN
iiclr-27366	666	52	that	that	PRON
iiclr-27366	666	53	distinguishes	distinguish	VERB
iiclr-27366	666	54	tax	tax	NOUN
iiclr-27366	666	55	treaty	treaty	NOUN
iiclr-27366	666	56	arbitration	arbitration	NOUN
iiclr-27366	666	57	from	from	ADP
iiclr-27366	666	58	commercial	commercial	ADJ
iiclr-27366	666	59	arbitration	arbitration	NOUN
iiclr-27366	666	60	and	and	CCONJ
iiclr-27366	666	61	investor	investor	NOUN
iiclr-27366	666	62	-	-	PUNCT
iiclr-27366	666	63	state	state	NOUN
iiclr-27366	666	64	arbitration	arbitration	NOUN
iiclr-27366	666	65	as	as	SCONJ
iiclr-27366	666	66	the	the	DET
iiclr-27366	666	67	cost	cost	NOUN
iiclr-27366	666	68	of	of	ADP
iiclr-27366	666	69	arbitration	arbitration	NOUN
iiclr-27366	666	70	is	be	AUX
iiclr-27366	666	71	borne	bear	VERB
iiclr-27366	666	72	by	by	ADP
iiclr-27366	666	73	the	the	DET
iiclr-27366	666	74	states	state	NOUN
iiclr-27366	666	75	while	while	SCONJ
iiclr-27366	666	76	one	one	NUM
iiclr-27366	666	77	state	state	NOUN
iiclr-27366	666	78	is	be	AUX
iiclr-27366	666	79	merely	merely	ADV
iiclr-27366	666	80	representing	represent	VERB
iiclr-27366	666	81	the	the	DET
iiclr-27366	666	82	taxpayer	taxpayer	NOUN
iiclr-27366	666	83	,	,	PUNCT
iiclr-27366	666	84	the	the	DET
iiclr-27366	666	85	de	de	X
iiclr-27366	666	86	facto	facto	X
iiclr-27366	666	87	claimant	claimant	NOUN
iiclr-27366	666	88	.	.	PUNCT
iiclr-27366	667	1	when	when	SCONJ
iiclr-27366	667	2	reading	read	VERB
iiclr-27366	667	3	this	this	DET
iiclr-27366	667	4	provision	provision	NOUN
iiclr-27366	667	5	,	,	PUNCT
iiclr-27366	667	6	it	it	PRON
iiclr-27366	667	7	may	may	AUX
iiclr-27366	667	8	appear	appear	VERB
iiclr-27366	667	9	that	that	SCONJ
iiclr-27366	667	10	the	the	DET
iiclr-27366	667	11	states	state	NOUN
iiclr-27366	667	12	would	would	AUX
iiclr-27366	667	13	bear	bear	VERB
iiclr-27366	667	14	all	all	DET
iiclr-27366	667	15	the	the	DET
iiclr-27366	667	16	costs	cost	NOUN
iiclr-27366	667	17	of	of	ADP
iiclr-27366	667	18	arbitration	arbitration	NOUN
iiclr-27366	667	19	,	,	PUNCT
iiclr-27366	667	20	but	but	CCONJ
iiclr-27366	667	21	this	this	PRON
iiclr-27366	667	22	should	should	AUX
iiclr-27366	667	23	not	not	PART
iiclr-27366	667	24	be	be	AUX
iiclr-27366	667	25	mistaken	mistake	VERB
iiclr-27366	667	26	.	.	PUNCT
iiclr-27366	668	1	this	this	DET
iiclr-27366	668	2	arrangement	arrangement	NOUN
iiclr-27366	668	3	is	be	AUX
iiclr-27366	668	4	discussed	discuss	VERB
iiclr-27366	668	5	in	in	ADP
iiclr-27366	668	6	more	more	ADJ
iiclr-27366	668	7	detail	detail	NOUN
iiclr-27366	668	8	in	in	ADP
iiclr-27366	668	9	the	the	DET
iiclr-27366	668	10	sections	section	NOUN
iiclr-27366	668	11	below	below	ADV
iiclr-27366	668	12	.	.	PUNCT
iiclr-27366	669	1	ii	ii	X
iiclr-27366	669	2	.	.	PUNCT
iiclr-27366	669	3	substantive	substantive	ADJ
iiclr-27366	669	4	law	law	NOUN
iiclr-27366	669	5	generally	generally	ADV
iiclr-27366	669	6	,	,	PUNCT
iiclr-27366	669	7	in	in	ADP
iiclr-27366	669	8	international	international	ADJ
iiclr-27366	669	9	commercial	commercial	ADJ
iiclr-27366	669	10	arbitration	arbitration	NOUN
iiclr-27366	669	11	,	,	PUNCT
iiclr-27366	669	12	besides	besides	SCONJ
iiclr-27366	669	13	when	when	SCONJ
iiclr-27366	669	14	a	a	DET
iiclr-27366	669	15	contract	contract	NOUN
iiclr-27366	669	16	specifically	specifically	ADV
iiclr-27366	669	17	excludes	exclude	VERB
iiclr-27366	669	18	any	any	DET
iiclr-27366	669	19	national	national	ADJ
iiclr-27366	669	20	law	law	NOUN
iiclr-27366	669	21	or	or	CCONJ
iiclr-27366	669	22	when	when	SCONJ
iiclr-27366	669	23	,	,	PUNCT
iiclr-27366	669	24	for	for	ADP
iiclr-27366	669	25	example	example	NOUN
iiclr-27366	669	26	,	,	PUNCT
iiclr-27366	669	27	refers	refer	VERB
iiclr-27366	669	28	to	to	ADP
iiclr-27366	669	29	unidroit	unidroit	PROPN
iiclr-27366	669	30	principles,143	principles,143	VERB
iiclr-27366	669	31	a	a	DET
iiclr-27366	669	32	national	national	ADJ
iiclr-27366	669	33	substantive	substantive	ADJ
iiclr-27366	669	34	law	law	NOUN
iiclr-27366	669	35	is	be	AUX
iiclr-27366	669	36	used	use	VERB
iiclr-27366	669	37	as	as	ADP
iiclr-27366	669	38	the	the	DET
iiclr-27366	669	39	governing	govern	VERB
iiclr-27366	669	40	law.144	law.144	NOUN
iiclr-27366	669	41	typically	typically	ADV
iiclr-27366	669	42	,	,	PUNCT
iiclr-27366	669	43	the	the	DET
iiclr-27366	669	44	arbitration	arbitration	NOUN
iiclr-27366	669	45	clause	clause	NOUN
iiclr-27366	669	46	in	in	ADP
iiclr-27366	669	47	commercial	commercial	ADJ
iiclr-27366	669	48	contracts	contract	NOUN
iiclr-27366	669	49	or	or	CCONJ
iiclr-27366	669	50	agreements	agreement	NOUN
iiclr-27366	669	51	specifically	specifically	ADV
iiclr-27366	669	52	states	state	VERB
iiclr-27366	669	53	what	what	PRON
iiclr-27366	669	54	jurisdiction	jurisdiction	NOUN
iiclr-27366	669	55	’s	’s	PART
iiclr-27366	669	56	substantive	substantive	ADJ
iiclr-27366	669	57	law	law	NOUN
iiclr-27366	669	58	will	will	AUX
iiclr-27366	669	59	be	be	AUX
iiclr-27366	669	60	used	use	VERB
iiclr-27366	669	61	as	as	ADP
iiclr-27366	669	62	the	the	DET
iiclr-27366	669	63	governing	govern	VERB
iiclr-27366	669	64	law	law	NOUN
iiclr-27366	669	65	.	.	PUNCT
iiclr-27366	670	1	similarly	similarly	ADV
iiclr-27366	670	2	,	,	PUNCT
iiclr-27366	670	3	in	in	ADP
iiclr-27366	670	4	investor	investor	NOUN
iiclr-27366	670	5	-	-	PUNCT
iiclr-27366	670	6	state	state	NOUN
iiclr-27366	670	7	arbitration	arbitration	NOUN
iiclr-27366	670	8	,	,	PUNCT
iiclr-27366	670	9	the	the	DET
iiclr-27366	670	10	law	law	NOUN
iiclr-27366	670	11	agreed	agree	VERB
iiclr-27366	670	12	by	by	ADP
iiclr-27366	670	13	the	the	DET
iiclr-27366	670	14	parties	party	NOUN
iiclr-27366	670	15	is	be	AUX
iiclr-27366	670	16	generally	generally	ADV
iiclr-27366	670	17	applied	apply	VERB
iiclr-27366	670	18	,	,	PUNCT
iiclr-27366	670	19	and	and	CCONJ
iiclr-27366	670	20	in	in	ADP
iiclr-27366	670	21	case	case	NOUN
iiclr-27366	670	22	there	there	PRON
iiclr-27366	670	23	is	be	VERB
iiclr-27366	670	24	no	no	DET
iiclr-27366	670	25	such	such	ADJ
iiclr-27366	670	26	agreement	agreement	NOUN
iiclr-27366	670	27	in	in	ADP
iiclr-27366	670	28	place	place	NOUN
iiclr-27366	670	29	,	,	PUNCT
iiclr-27366	670	30	the	the	DET
iiclr-27366	670	31	law	law	NOUN
iiclr-27366	670	32	of	of	ADP
iiclr-27366	670	33	the	the	DET
iiclr-27366	670	34	contracting	contracting	NOUN
iiclr-27366	670	35	state	state	NOUN
iiclr-27366	670	36	party	party	NOUN
iiclr-27366	670	37	to	to	ADP
iiclr-27366	670	38	the	the	DET
iiclr-27366	670	39	dispute	dispute	NOUN
iiclr-27366	670	40	and	and	CCONJ
iiclr-27366	670	41	such	such	ADJ
iiclr-27366	670	42	rules	rule	NOUN
iiclr-27366	670	43	of	of	ADP
iiclr-27366	670	44	international	international	ADJ
iiclr-27366	670	45	law	law	NOUN
iiclr-27366	670	46	are	be	AUX
iiclr-27366	670	47	normally	normally	ADV
iiclr-27366	670	48	applied.145	applied.145	ADP
iiclr-27366	670	49	however	however	ADV
iiclr-27366	670	50	,	,	PUNCT
iiclr-27366	670	51	unlike	unlike	ADP
iiclr-27366	670	52	in	in	ADP
iiclr-27366	670	53	commercial	commercial	ADJ
iiclr-27366	670	54	arbitration	arbitration	NOUN
iiclr-27366	670	55	,	,	PUNCT
iiclr-27366	670	56	changes	change	NOUN
iiclr-27366	670	57	in	in	ADP
iiclr-27366	670	58	the	the	DET
iiclr-27366	670	59	domestic	domestic	ADJ
iiclr-27366	670	60	law	law	NOUN
iiclr-27366	670	61	of	of	ADP
iiclr-27366	670	62	a	a	DET
iiclr-27366	670	63	state	state	NOUN
iiclr-27366	670	64	could	could	AUX
iiclr-27366	670	65	give	give	VERB
iiclr-27366	670	66	rise	rise	NOUN
iiclr-27366	670	67	to	to	ADP
iiclr-27366	670	68	another	another	DET
iiclr-27366	670	69	dispute	dispute	NOUN
iiclr-27366	670	70	in	in	ADP
iiclr-27366	670	71	investor	investor	NOUN
iiclr-27366	670	72	-	-	PUNCT
iiclr-27366	670	73	state	state	NOUN
iiclr-27366	670	74	arbitration	arbitration	NOUN
iiclr-27366	670	75	,	,	PUNCT
iiclr-27366	670	76	because	because	SCONJ
iiclr-27366	670	77	,	,	PUNCT
iiclr-27366	670	78	for	for	ADP
iiclr-27366	670	79	example	example	NOUN
iiclr-27366	670	80	,	,	PUNCT
iiclr-27366	670	81	from	from	ADP
iiclr-27366	670	82	an	an	DET
iiclr-27366	670	83	investor	investor	NOUN
iiclr-27366	670	84	point	point	NOUN
iiclr-27366	670	85	of	of	ADP
iiclr-27366	670	86	view	view	NOUN
iiclr-27366	670	87	,	,	PUNCT
iiclr-27366	670	88	there	there	PRON
iiclr-27366	670	89	could	could	AUX
iiclr-27366	670	90	be	be	AUX
iiclr-27366	670	91	a	a	DET
iiclr-27366	670	92	situation	situation	NOUN
iiclr-27366	670	93	where	where	SCONJ
iiclr-27366	670	94	the	the	DET
iiclr-27366	670	95	140	140	NUM
iiclr-27366	670	96	.	.	PUNCT
iiclr-27366	671	1	see	see	VERB
iiclr-27366	671	2	org	org	PROPN
iiclr-27366	671	3	.	.	PUNCT
iiclr-27366	672	1	for	for	ADP
iiclr-27366	672	2	econ	econ	PROPN
iiclr-27366	672	3	.	.	PUNCT
iiclr-27366	672	4	coop	coop	NOUN
iiclr-27366	672	5	.	.	PUNCT
iiclr-27366	673	1	and	and	CCONJ
iiclr-27366	673	2	dev	dev	PROPN
iiclr-27366	673	3	.	.	PUNCT
iiclr-27366	674	1	[	[	X
iiclr-27366	674	2	oecd	oecd	X
iiclr-27366	674	3	]	]	X
iiclr-27366	674	4	,	,	PUNCT
iiclr-27366	674	5	supra	supra	PROPN
iiclr-27366	674	6	note	note	PROPN
iiclr-27366	674	7	14	14	NUM
iiclr-27366	674	8	,	,	PUNCT
iiclr-27366	674	9	at	at	ADP
iiclr-27366	674	10	387	387	NUM
iiclr-27366	674	11	.	.	NOUN
iiclr-27366	674	12	141	141	NUM
iiclr-27366	674	13	.	.	PUNCT
iiclr-27366	675	1	see	see	VERB
iiclr-27366	675	2	mli	mli	PROPN
iiclr-27366	675	3	,	,	PUNCT
iiclr-27366	675	4	supra	supra	PROPN
iiclr-27366	675	5	note	note	PROPN
iiclr-27366	675	6	43	43	NUM
iiclr-27366	675	7	,	,	PUNCT
iiclr-27366	675	8	art	art	NOUN
iiclr-27366	675	9	.	.	PUNCT
iiclr-27366	676	1	24	24	NUM
iiclr-27366	676	2	.	.	X
iiclr-27366	677	1	142	142	NUM
iiclr-27366	677	2	.	.	PUNCT
iiclr-27366	678	1	see	see	VERB
iiclr-27366	678	2	i	i	PRON
iiclr-27366	678	3	d.	d.	PROPN
iiclr-27366	678	4	art	art	PROPN
iiclr-27366	678	5	.	.	PUNCT
iiclr-27366	679	1	25	25	NUM
iiclr-27366	679	2	.	.	X
iiclr-27366	680	1	143	143	NUM
iiclr-27366	680	2	.	.	PUNCT
iiclr-27366	681	1	unidroit	unidroit	PROPN
iiclr-27366	681	2	is	be	AUX
iiclr-27366	681	3	the	the	DET
iiclr-27366	681	4	international	international	PROPN
iiclr-27366	681	5	institute	institute	NOUN
iiclr-27366	681	6	for	for	ADP
iiclr-27366	681	7	the	the	DET
iiclr-27366	681	8	unification	unification	NOUN
iiclr-27366	681	9	of	of	ADP
iiclr-27366	681	10	private	private	ADJ
iiclr-27366	681	11	law	law	NOUN
iiclr-27366	681	12	as	as	SCONJ
iiclr-27366	681	13	selfdescribed	selfdescribe	VERB
iiclr-27366	681	14	below	below	ADV
iiclr-27366	681	15	:	:	PUNCT
iiclr-27366	681	16	the	the	DET
iiclr-27366	681	17	unidroit	unidroit	NOUN
iiclr-27366	681	18	is	be	AUX
iiclr-27366	681	19	an	an	DET
iiclr-27366	681	20	independent	independent	ADJ
iiclr-27366	681	21	intergovernmental	intergovernmental	ADJ
iiclr-27366	681	22	organisation	organisation	NOUN
iiclr-27366	681	23	with	with	ADP
iiclr-27366	681	24	its	its	PRON
iiclr-27366	681	25	seat	seat	NOUN
iiclr-27366	681	26	in	in	ADP
iiclr-27366	681	27	the	the	DET
iiclr-27366	681	28	villa	villa	PROPN
iiclr-27366	681	29	aldobrandini	aldobrandini	PROPN
iiclr-27366	681	30	in	in	ADP
iiclr-27366	681	31	rome	rome	PROPN
iiclr-27366	681	32	.	.	PUNCT
iiclr-27366	682	1	its	its	PRON
iiclr-27366	682	2	purpose	purpose	NOUN
iiclr-27366	682	3	is	be	AUX
iiclr-27366	682	4	to	to	PART
iiclr-27366	682	5	study	study	VERB
iiclr-27366	682	6	needs	need	NOUN
iiclr-27366	682	7	and	and	CCONJ
iiclr-27366	682	8	methods	method	NOUN
iiclr-27366	682	9	for	for	ADP
iiclr-27366	682	10	modernising	modernise	VERB
iiclr-27366	682	11	,	,	PUNCT
iiclr-27366	682	12	harmonising	harmonise	VERB
iiclr-27366	682	13	and	and	CCONJ
iiclr-27366	682	14	co	co	ADJ
iiclr-27366	682	15	-	-	ADJ
iiclr-27366	682	16	ordinating	ordinating	ADJ
iiclr-27366	682	17	private	private	ADJ
iiclr-27366	682	18	and	and	CCONJ
iiclr-27366	682	19	in	in	ADP
iiclr-27366	682	20	particular	particular	ADJ
iiclr-27366	682	21	commercial	commercial	ADJ
iiclr-27366	682	22	law	law	NOUN
iiclr-27366	682	23	as	as	ADP
iiclr-27366	682	24	between	between	ADP
iiclr-27366	682	25	states	state	NOUN
iiclr-27366	682	26	and	and	CCONJ
iiclr-27366	682	27	groups	group	NOUN
iiclr-27366	682	28	of	of	ADP
iiclr-27366	682	29	states	state	NOUN
iiclr-27366	682	30	and	and	CCONJ
iiclr-27366	682	31	to	to	PART
iiclr-27366	682	32	formulate	formulate	VERB
iiclr-27366	682	33	uniform	uniform	ADJ
iiclr-27366	682	34	law	law	NOUN
iiclr-27366	682	35	instruments	instrument	NOUN
iiclr-27366	682	36	,	,	PUNCT
iiclr-27366	682	37	principles	principle	NOUN
iiclr-27366	682	38	and	and	CCONJ
iiclr-27366	682	39	rules	rule	NOUN
iiclr-27366	682	40	to	to	PART
iiclr-27366	682	41	achieve	achieve	VERB
iiclr-27366	682	42	those	those	DET
iiclr-27366	682	43	objectives	objective	NOUN
iiclr-27366	682	44	.	.	PUNCT
iiclr-27366	683	1	unidroit	unidroit	ADJ
iiclr-27366	683	2	,	,	PUNCT
iiclr-27366	683	3	https://www.unidroit.org/	https://www.unidroit.org/	ADJ
iiclr-27366	684	1	[	[	X
iiclr-27366	684	2	https://perma.cc/s2f3-6uav	https://perma.cc/s2f3-6uav	X
iiclr-27366	684	3	]	]	PUNCT
iiclr-27366	684	4	.	.	PUNCT
iiclr-27366	685	1	144	144	NUM
iiclr-27366	685	2	.	.	PUNCT
iiclr-27366	685	3	see	see	VERB
iiclr-27366	685	4	bockstiegel	bockstiegel	NOUN
iiclr-27366	685	5	,	,	PUNCT
iiclr-27366	685	6	supra	supra	PROPN
iiclr-27366	685	7	note	note	NOUN
iiclr-27366	685	8	112	112	NUM
iiclr-27366	685	9	.	.	PUNCT
iiclr-27366	685	10	145	145	NUM
iiclr-27366	685	11	.	.	PUNCT
iiclr-27366	686	1	see	see	VERB
iiclr-27366	686	2	,	,	PUNCT
iiclr-27366	686	3	e.g.	e.g.	ADV
iiclr-27366	686	4	,	,	PUNCT
iiclr-27366	686	5	convention	convention	NOUN
iiclr-27366	686	6	on	on	ADP
iiclr-27366	686	7	the	the	DET
iiclr-27366	686	8	settlement	settlement	NOUN
iiclr-27366	686	9	of	of	ADP
iiclr-27366	686	10	investment	investment	NOUN
iiclr-27366	686	11	disputes	dispute	NOUN
iiclr-27366	686	12	between	between	ADP
iiclr-27366	686	13	states	state	NOUN
iiclr-27366	686	14	and	and	CCONJ
iiclr-27366	686	15	nationals	national	NOUN
iiclr-27366	686	16	of	of	ADP
iiclr-27366	686	17	other	other	ADJ
iiclr-27366	686	18	states	state	NOUN
iiclr-27366	686	19	,	,	PUNCT
iiclr-27366	686	20	oct	oct	PROPN
iiclr-27366	686	21	.	.	PROPN
iiclr-27366	686	22	14	14	NUM
iiclr-27366	686	23	,	,	PUNCT
iiclr-27366	686	24	1966	1966	NUM
iiclr-27366	686	25	,	,	PUNCT
iiclr-27366	686	26	575	575	NUM
iiclr-27366	686	27	u.n.t.s	u.n.t.s	PROPN
iiclr-27366	686	28	.	.	PUNCT
iiclr-27366	686	29	159	159	NUM
iiclr-27366	686	30	.	.	PUNCT
iiclr-27366	687	1	2023	2023	NUM
iiclr-27366	687	2	]	]	PUNCT
iiclr-27366	687	3	justice	justice	NOUN
iiclr-27366	687	4	,	,	PUNCT
iiclr-27366	687	5	third	third	ADJ
iiclr-27366	687	6	-	-	PUNCT
iiclr-27366	687	7	party	party	NOUN
iiclr-27366	687	8	funding	funding	NOUN
iiclr-27366	687	9	,	,	PUNCT
iiclr-27366	687	10	and	and	CCONJ
iiclr-27366	687	11	tax	tax	NOUN
iiclr-27366	687	12	treaty	treaty	NOUN
iiclr-27366	687	13	arbitration	arbitration	NOUN
iiclr-27366	687	14	71	71	NUM
iiclr-27366	687	15	changes	change	NOUN
iiclr-27366	687	16	in	in	ADP
iiclr-27366	687	17	the	the	DET
iiclr-27366	687	18	law	law	NOUN
iiclr-27366	687	19	appear	appear	VERB
iiclr-27366	687	20	to	to	PART
iiclr-27366	687	21	be	be	AUX
iiclr-27366	687	22	intentional	intentional	ADJ
iiclr-27366	687	23	to	to	PART
iiclr-27366	687	24	place	place	VERB
iiclr-27366	687	25	the	the	DET
iiclr-27366	687	26	state	state	NOUN
iiclr-27366	687	27	in	in	ADP
iiclr-27366	687	28	a	a	DET
iiclr-27366	687	29	better	well	ADJ
iiclr-27366	687	30	position	position	NOUN
iiclr-27366	687	31	.	.	PUNCT
iiclr-27366	688	1	if	if	SCONJ
iiclr-27366	688	2	such	such	DET
iiclr-27366	688	3	a	a	DET
iiclr-27366	688	4	situation	situation	NOUN
iiclr-27366	688	5	arises	arise	VERB
iiclr-27366	688	6	,	,	PUNCT
iiclr-27366	688	7	the	the	DET
iiclr-27366	688	8	investor	investor	NOUN
iiclr-27366	688	9	claimant	claimant	NOUN
iiclr-27366	688	10	generally	generally	ADV
iiclr-27366	688	11	has	have	VERB
iiclr-27366	688	12	the	the	DET
iiclr-27366	688	13	ground	ground	NOUN
iiclr-27366	688	14	under	under	ADP
iiclr-27366	688	15	the	the	DET
iiclr-27366	688	16	expropriation	expropriation	NOUN
iiclr-27366	688	17	clause	clause	NOUN
iiclr-27366	688	18	of	of	ADP
iiclr-27366	688	19	a	a	DET
iiclr-27366	688	20	bit	bit	NOUN
iiclr-27366	688	21	to	to	PART
iiclr-27366	688	22	argue	argue	VERB
iiclr-27366	688	23	that	that	SCONJ
iiclr-27366	688	24	the	the	DET
iiclr-27366	688	25	state	state	NOUN
iiclr-27366	688	26	has	have	AUX
iiclr-27366	688	27	taken	take	VERB
iiclr-27366	688	28	its	its	PRON
iiclr-27366	688	29	property	property	NOUN
iiclr-27366	688	30	without	without	ADP
iiclr-27366	688	31	just	just	ADV
iiclr-27366	688	32	compensation	compensation	NOUN
iiclr-27366	688	33	,	,	PUNCT
iiclr-27366	688	34	for	for	ADP
iiclr-27366	688	35	example	example	NOUN
iiclr-27366	688	36	,	,	PUNCT
iiclr-27366	688	37	by	by	ADP
iiclr-27366	688	38	changing	change	VERB
iiclr-27366	688	39	tax	tax	NOUN
iiclr-27366	688	40	laws.146	laws.146	PROPN
iiclr-27366	688	41	in	in	ADP
iiclr-27366	688	42	the	the	DET
iiclr-27366	688	43	case	case	NOUN
iiclr-27366	688	44	of	of	ADP
iiclr-27366	688	45	tax	tax	NOUN
iiclr-27366	688	46	treaty	treaty	NOUN
iiclr-27366	688	47	arbitration	arbitration	NOUN
iiclr-27366	688	48	,	,	PUNCT
iiclr-27366	688	49	article	article	NOUN
iiclr-27366	688	50	23(2)(b	23(2)(b	NUM
iiclr-27366	688	51	)	)	PUNCT
iiclr-27366	688	52	would	would	AUX
iiclr-27366	688	53	be	be	AUX
iiclr-27366	688	54	the	the	DET
iiclr-27366	688	55	relevant	relevant	ADJ
iiclr-27366	688	56	article	article	NOUN
iiclr-27366	688	57	to	to	PART
iiclr-27366	688	58	decide	decide	VERB
iiclr-27366	688	59	the	the	DET
iiclr-27366	688	60	applicable	applicable	ADJ
iiclr-27366	688	61	law	law	NOUN
iiclr-27366	688	62	.	.	PUNCT
iiclr-27366	689	1	article	article	NOUN
iiclr-27366	689	2	23(2)(b	23(2)(b	NUM
iiclr-27366	689	3	)	)	PUNCT
iiclr-27366	689	4	provides	provide	VERB
iiclr-27366	689	5	that	that	SCONJ
iiclr-27366	689	6	the	the	DET
iiclr-27366	689	7	arbitration	arbitration	NOUN
iiclr-27366	689	8	panel	panel	NOUN
iiclr-27366	689	9	is	be	AUX
iiclr-27366	689	10	required	require	VERB
iiclr-27366	689	11	to	to	PART
iiclr-27366	689	12	make	make	VERB
iiclr-27366	689	13	a	a	DET
iiclr-27366	689	14	decision	decision	NOUN
iiclr-27366	689	15	in	in	ADP
iiclr-27366	689	16	accordance	accordance	NOUN
iiclr-27366	689	17	with	with	ADP
iiclr-27366	689	18	the	the	DET
iiclr-27366	689	19	applicable	applicable	ADJ
iiclr-27366	689	20	provisions	provision	NOUN
iiclr-27366	689	21	of	of	ADP
iiclr-27366	689	22	a	a	DET
iiclr-27366	689	23	treaty	treaty	NOUN
iiclr-27366	689	24	and	and	CCONJ
iiclr-27366	689	25	,	,	PUNCT
iiclr-27366	689	26	subject	subject	ADJ
iiclr-27366	689	27	to	to	ADP
iiclr-27366	689	28	these	these	DET
iiclr-27366	689	29	provisions	provision	NOUN
iiclr-27366	689	30	,	,	PUNCT
iiclr-27366	689	31	of	of	ADP
iiclr-27366	689	32	those	those	PRON
iiclr-27366	689	33	of	of	ADP
iiclr-27366	689	34	the	the	DET
iiclr-27366	689	35	domestic	domestic	ADJ
iiclr-27366	689	36	laws	law	NOUN
iiclr-27366	689	37	of	of	ADP
iiclr-27366	689	38	the	the	DET
iiclr-27366	689	39	states.147	states.147	PROPN
iiclr-27366	689	40	therefore	therefore	ADV
iiclr-27366	689	41	,	,	PUNCT
iiclr-27366	689	42	in	in	ADP
iiclr-27366	689	43	tax	tax	NOUN
iiclr-27366	689	44	treaty	treaty	NOUN
iiclr-27366	689	45	arbitration	arbitration	NOUN
iiclr-27366	689	46	,	,	PUNCT
iiclr-27366	689	47	both	both	CCONJ
iiclr-27366	689	48	the	the	DET
iiclr-27366	689	49	provisions	provision	NOUN
iiclr-27366	689	50	of	of	ADP
iiclr-27366	689	51	a	a	DET
iiclr-27366	689	52	treaty	treaty	NOUN
iiclr-27366	689	53	and	and	CCONJ
iiclr-27366	689	54	the	the	DET
iiclr-27366	689	55	domestic	domestic	ADJ
iiclr-27366	689	56	law	law	NOUN
iiclr-27366	689	57	of	of	ADP
iiclr-27366	689	58	the	the	DET
iiclr-27366	689	59	states	state	NOUN
iiclr-27366	689	60	to	to	ADP
iiclr-27366	689	61	the	the	DET
iiclr-27366	689	62	dispute	dispute	NOUN
iiclr-27366	689	63	are	be	AUX
iiclr-27366	689	64	always	always	ADV
iiclr-27366	689	65	relevant	relevant	ADJ
iiclr-27366	689	66	and	and	CCONJ
iiclr-27366	689	67	applied	apply	VERB
iiclr-27366	689	68	.	.	PUNCT
iiclr-27366	690	1	the	the	DET
iiclr-27366	690	2	commentaries	commentary	NOUN
iiclr-27366	690	3	also	also	ADV
iiclr-27366	690	4	contains	contain	VERB
iiclr-27366	690	5	paragraphs	paragraph	NOUN
iiclr-27366	690	6	akin	akin	ADJ
iiclr-27366	690	7	to	to	ADP
iiclr-27366	690	8	article	article	NOUN
iiclr-27366	690	9	23(2)(b	23(2)(b	NUM
iiclr-27366	690	10	)	)	PUNCT
iiclr-27366	690	11	that	that	PRON
iiclr-27366	690	12	provide	provide	VERB
iiclr-27366	690	13	more	more	ADV
iiclr-27366	690	14	detailed	detailed	ADJ
iiclr-27366	690	15	guidelines	guideline	NOUN
iiclr-27366	690	16	on	on	ADP
iiclr-27366	690	17	the	the	DET
iiclr-27366	690	18	applicable	applicable	ADJ
iiclr-27366	690	19	law	law	NOUN
iiclr-27366	690	20	,	,	PUNCT
iiclr-27366	690	21	specifically	specifically	ADV
iiclr-27366	690	22	for	for	ADP
iiclr-27366	690	23	the	the	DET
iiclr-27366	690	24	issues	issue	NOUN
iiclr-27366	690	25	with	with	ADP
iiclr-27366	690	26	respect	respect	NOUN
iiclr-27366	690	27	to	to	ADP
iiclr-27366	690	28	(	(	PUNCT
iiclr-27366	690	29	i	i	NOUN
iiclr-27366	690	30	)	)	PUNCT
iiclr-27366	690	31	the	the	DET
iiclr-27366	690	32	interpretation	interpretation	NOUN
iiclr-27366	690	33	of	of	ADP
iiclr-27366	690	34	a	a	DET
iiclr-27366	690	35	treaty	treaty	NOUN
iiclr-27366	690	36	and	and	CCONJ
iiclr-27366	690	37	(	(	PUNCT
iiclr-27366	690	38	ii	ii	NOUN
iiclr-27366	690	39	)	)	PUNCT
iiclr-27366	690	40	the	the	DET
iiclr-27366	690	41	application	application	NOUN
iiclr-27366	690	42	of	of	ADP
iiclr-27366	690	43	the	the	DET
iiclr-27366	690	44	arm	arm	NOUN
iiclr-27366	690	45	’s	’s	PART
iiclr-27366	690	46	length	length	NOUN
iiclr-27366	690	47	principle.148	principle.148	NOUN
iiclr-27366	690	48	as	as	ADP
iiclr-27366	690	49	to	to	ADP
iiclr-27366	690	50	the	the	DET
iiclr-27366	690	51	interpretation	interpretation	NOUN
iiclr-27366	690	52	of	of	ADP
iiclr-27366	690	53	a	a	DET
iiclr-27366	690	54	treaty	treaty	NOUN
iiclr-27366	690	55	,	,	PUNCT
iiclr-27366	690	56	the	the	DET
iiclr-27366	690	57	commentaries	commentary	NOUN
iiclr-27366	690	58	provides	provide	VERB
iiclr-27366	690	59	that	that	SCONJ
iiclr-27366	690	60	the	the	DET
iiclr-27366	690	61	panel	panel	NOUN
iiclr-27366	690	62	should	should	AUX
iiclr-27366	690	63	decide	decide	VERB
iiclr-27366	690	64	the	the	DET
iiclr-27366	690	65	issues	issue	NOUN
iiclr-27366	690	66	in	in	ADP
iiclr-27366	690	67	the	the	DET
iiclr-27366	690	68	light	light	NOUN
iiclr-27366	690	69	of	of	ADP
iiclr-27366	690	70	the	the	DET
iiclr-27366	690	71	principles	principle	NOUN
iiclr-27366	690	72	of	of	ADP
iiclr-27366	690	73	interpretation	interpretation	NOUN
iiclr-27366	690	74	incorporated	incorporate	VERB
iiclr-27366	690	75	in	in	ADP
iiclr-27366	690	76	articles	article	NOUN
iiclr-27366	690	77	31	31	NUM
iiclr-27366	690	78	to	to	ADP
iiclr-27366	690	79	33	33	NUM
iiclr-27366	690	80	of	of	ADP
iiclr-27366	690	81	the	the	DET
iiclr-27366	690	82	vienna	vienna	PROPN
iiclr-27366	690	83	convention	convention	NOUN
iiclr-27366	690	84	on	on	ADP
iiclr-27366	690	85	the	the	DET
iiclr-27366	690	86	law	law	NOUN
iiclr-27366	690	87	of	of	ADP
iiclr-27366	690	88	treaties	treaty	NOUN
iiclr-27366	690	89	(	(	PUNCT
iiclr-27366	690	90	“	"	PUNCT
iiclr-27366	690	91	vienna	vienna	NOUN
iiclr-27366	690	92	convention”),149	convention”),149	NOUN
iiclr-27366	690	93	having	having	AUX
iiclr-27366	690	94	regard	regard	NOUN
iiclr-27366	690	95	to	to	ADP
iiclr-27366	690	96	the	the	DET
iiclr-27366	690	97	commentaries	commentary	NOUN
iiclr-27366	690	98	as	as	SCONJ
iiclr-27366	690	99	periodically	periodically	ADV
iiclr-27366	690	100	amended	amend	VERB
iiclr-27366	690	101	,	,	PUNCT
iiclr-27366	690	102	as	as	SCONJ
iiclr-27366	690	103	explained	explain	VERB
iiclr-27366	690	104	in	in	ADP
iiclr-27366	690	105	the	the	DET
iiclr-27366	690	106	oecd	oecd	PROPN
iiclr-27366	690	107	model	model	NOUN
iiclr-27366	690	108	tax	tax	NOUN
iiclr-27366	690	109	convention.150	convention.150	NOUN
iiclr-27366	690	110	with	with	ADP
iiclr-27366	690	111	respect	respect	NOUN
iiclr-27366	690	112	to	to	ADP
iiclr-27366	690	113	the	the	DET
iiclr-27366	690	114	issues	issue	NOUN
iiclr-27366	690	115	related	relate	VERB
iiclr-27366	690	116	to	to	ADP
iiclr-27366	690	117	the	the	DET
iiclr-27366	690	118	application	application	NOUN
iiclr-27366	690	119	of	of	ADP
iiclr-27366	690	120	the	the	DET
iiclr-27366	690	121	arm	arm	NOUN
iiclr-27366	690	122	’s	’s	PART
iiclr-27366	690	123	length	length	NOUN
iiclr-27366	690	124	principle	principle	NOUN
iiclr-27366	690	125	,	,	PUNCT
iiclr-27366	690	126	the	the	DET
iiclr-27366	690	127	commentaries	commentary	NOUN
iiclr-27366	690	128	suggests	suggest	VERB
iiclr-27366	690	129	that	that	SCONJ
iiclr-27366	690	130	the	the	DET
iiclr-27366	690	131	penal	penal	NOUN
iiclr-27366	690	132	,	,	PUNCT
iiclr-27366	690	133	when	when	SCONJ
iiclr-27366	690	134	making	make	VERB
iiclr-27366	690	135	a	a	DET
iiclr-27366	690	136	decision	decision	NOUN
iiclr-27366	690	137	,	,	PUNCT
iiclr-27366	690	138	should	should	AUX
iiclr-27366	690	139	take	take	VERB
iiclr-27366	690	140	into	into	ADP
iiclr-27366	690	141	account	account	NOUN
iiclr-27366	690	142	the	the	DET
iiclr-27366	690	143	oecd	oecd	PROPN
iiclr-27366	690	144	transfer	transfer	NOUN
iiclr-27366	690	145	pricing	pricing	NOUN
iiclr-27366	690	146	guidelines	guideline	NOUN
iiclr-27366	690	147	for	for	ADP
iiclr-27366	690	148	multinational	multinational	ADJ
iiclr-27366	690	149	enterprises	enterprise	NOUN
iiclr-27366	690	150	and	and	CCONJ
iiclr-27366	690	151	tax	tax	NOUN
iiclr-27366	690	152	administrations	administration	NOUN
iiclr-27366	690	153	(	(	PUNCT
iiclr-27366	690	154	“	"	PUNCT
iiclr-27366	690	155	oecd	oecd	PROPN
iiclr-27366	690	156	tp	tp	NOUN
iiclr-27366	690	157	guidelines”)151	guidelines”)151	NOUN
iiclr-27366	690	158	and	and	CCONJ
iiclr-27366	690	159	should	should	AUX
iiclr-27366	690	160	also	also	ADV
iiclr-27366	690	161	consider	consider	VERB
iiclr-27366	690	162	any	any	DET
iiclr-27366	690	163	other	other	ADJ
iiclr-27366	690	164	sources	source	NOUN
iiclr-27366	690	165	which	which	PRON
iiclr-27366	690	166	the	the	DET
iiclr-27366	690	167	states	state	NOUN
iiclr-27366	690	168	may	may	AUX
iiclr-27366	690	169	expressly	expressly	ADV
iiclr-27366	690	170	identify	identify	VERB
iiclr-27366	690	171	in	in	ADP
iiclr-27366	690	172	the	the	DET
iiclr-27366	690	173	terms	term	NOUN
iiclr-27366	690	174	of	of	ADP
iiclr-27366	690	175	reference.152	reference.152	PROPN
iiclr-27366	690	176	b.	b.	PROPN
iiclr-27366	690	177	jurisdiction	jurisdiction	NOUN
iiclr-27366	690	178	as	as	SCONJ
iiclr-27366	690	179	international	international	ADJ
iiclr-27366	690	180	arbitration	arbitration	NOUN
iiclr-27366	690	181	involves	involve	VERB
iiclr-27366	690	182	parties	party	NOUN
iiclr-27366	690	183	from	from	ADP
iiclr-27366	690	184	different	different	ADJ
iiclr-27366	690	185	states	state	NOUN
iiclr-27366	690	186	,	,	PUNCT
iiclr-27366	690	187	the	the	DET
iiclr-27366	690	188	determination	determination	NOUN
iiclr-27366	690	189	of	of	ADP
iiclr-27366	690	190	the	the	DET
iiclr-27366	690	191	tribunal	tribunal	NOUN
iiclr-27366	690	192	’s	’s	PART
iiclr-27366	690	193	jurisdiction	jurisdiction	NOUN
iiclr-27366	690	194	over	over	ADP
iiclr-27366	690	195	the	the	DET
iiclr-27366	690	196	case	case	NOUN
iiclr-27366	690	197	could	could	AUX
iiclr-27366	690	198	require	require	VERB
iiclr-27366	690	199	complex	complex	ADJ
iiclr-27366	690	200	146	146	NUM
iiclr-27366	690	201	.	.	PUNCT
iiclr-27366	691	1	see	see	VERB
iiclr-27366	691	2	bockstiegel	bockstiegel	NOUN
iiclr-27366	691	3	,	,	PUNCT
iiclr-27366	691	4	supra	supra	PROPN
iiclr-27366	691	5	note	note	NOUN
iiclr-27366	691	6	112	112	NUM
iiclr-27366	691	7	.	.	PUNCT
iiclr-27366	692	1	147	147	NUM
iiclr-27366	692	2	.	.	PUNCT
iiclr-27366	693	1	see	see	VERB
iiclr-27366	693	2	mli	mli	PROPN
iiclr-27366	693	3	,	,	PUNCT
iiclr-27366	693	4	supra	supra	PROPN
iiclr-27366	693	5	note	note	PROPN
iiclr-27366	693	6	43	43	NUM
iiclr-27366	693	7	,	,	PUNCT
iiclr-27366	693	8	art	art	NOUN
iiclr-27366	693	9	.	.	PUNCT
iiclr-27366	694	1	23(2	23(2	NOUN
iiclr-27366	694	2	)	)	PUNCT
iiclr-27366	694	3	.	.	PUNCT
iiclr-27366	695	1	148	148	NUM
iiclr-27366	695	2	.	.	PUNCT
iiclr-27366	696	1	see	see	VERB
iiclr-27366	696	2	org	org	PROPN
iiclr-27366	696	3	.	.	PUNCT
iiclr-27366	697	1	for	for	ADP
iiclr-27366	697	2	econ	econ	PROPN
iiclr-27366	697	3	.	.	PUNCT
iiclr-27366	697	4	coop	coop	NOUN
iiclr-27366	697	5	.	.	PUNCT
iiclr-27366	698	1	and	and	CCONJ
iiclr-27366	698	2	dev	dev	PROPN
iiclr-27366	698	3	.	.	PUNCT
iiclr-27366	699	1	[	[	X
iiclr-27366	699	2	oecd	oecd	X
iiclr-27366	699	3	]	]	X
iiclr-27366	699	4	,	,	PUNCT
iiclr-27366	699	5	supra	supra	PROPN
iiclr-27366	699	6	note	note	PROPN
iiclr-27366	699	7	14	14	NUM
iiclr-27366	699	8	,	,	PUNCT
iiclr-27366	699	9	at	at	ADP
iiclr-27366	699	10	385	385	NUM
iiclr-27366	699	11	.	.	NOUN
iiclr-27366	699	12	149	149	NUM
iiclr-27366	699	13	.	.	PUNCT
iiclr-27366	700	1	the	the	DET
iiclr-27366	700	2	vienna	vienna	PROPN
iiclr-27366	700	3	convention	convention	PROPN
iiclr-27366	700	4	,	,	PUNCT
iiclr-27366	700	5	also	also	ADV
iiclr-27366	700	6	known	know	VERB
iiclr-27366	700	7	as	as	ADP
iiclr-27366	700	8	the	the	DET
iiclr-27366	700	9	“	"	PUNCT
iiclr-27366	700	10	treaty	treaty	NOUN
iiclr-27366	700	11	on	on	ADP
iiclr-27366	700	12	treaties	treaty	NOUN
iiclr-27366	700	13	,	,	PUNCT
iiclr-27366	700	14	”	"	PUNCT
iiclr-27366	700	15	is	be	AUX
iiclr-27366	700	16	a	a	DET
iiclr-27366	700	17	multilateral	multilateral	ADJ
iiclr-27366	700	18	convention	convention	NOUN
iiclr-27366	700	19	that	that	PRON
iiclr-27366	700	20	came	come	VERB
iiclr-27366	700	21	into	into	ADP
iiclr-27366	700	22	force	force	NOUN
iiclr-27366	700	23	in	in	ADP
iiclr-27366	700	24	january	january	PROPN
iiclr-27366	700	25	1980	1980	NUM
iiclr-27366	700	26	with	with	ADP
iiclr-27366	700	27	an	an	DET
iiclr-27366	700	28	objective	objective	NOUN
iiclr-27366	700	29	to	to	PART
iiclr-27366	700	30	regulate	regulate	VERB
iiclr-27366	700	31	treaties	treaty	NOUN
iiclr-27366	700	32	.	.	PUNCT
iiclr-27366	701	1	see	see	VERB
iiclr-27366	701	2	evan	evan	PROPN
iiclr-27366	701	3	criddle	criddle	PROPN
iiclr-27366	701	4	,	,	PUNCT
iiclr-27366	701	5	the	the	DET
iiclr-27366	701	6	vienna	vienna	PROPN
iiclr-27366	701	7	convention	convention	NOUN
iiclr-27366	701	8	on	on	ADP
iiclr-27366	701	9	the	the	DET
iiclr-27366	701	10	law	law	NOUN
iiclr-27366	701	11	of	of	ADP
iiclr-27366	701	12	treaties	treaty	NOUN
iiclr-27366	701	13	in	in	ADP
iiclr-27366	701	14	u.s	u.s	PROPN
iiclr-27366	701	15	.	.	PROPN
iiclr-27366	701	16	treaty	treaty	NOUN
iiclr-27366	701	17	interpretation	interpretation	NOUN
iiclr-27366	701	18	,	,	PUNCT
iiclr-27366	701	19	44	44	NUM
iiclr-27366	701	20	va	va	NOUN
iiclr-27366	701	21	.	.	PUNCT
iiclr-27366	702	1	j.	j.	PROPN
iiclr-27366	702	2	of	of	ADP
iiclr-27366	702	3	int’l	int’l	NUM
iiclr-27366	702	4	law	law	NOUN
iiclr-27366	702	5	of	of	ADP
iiclr-27366	702	6	international	international	ADJ
iiclr-27366	702	7	law	law	NOUN
iiclr-27366	702	8	431	431	NUM
iiclr-27366	702	9	,	,	PUNCT
iiclr-27366	702	10	434	434	NUM
iiclr-27366	702	11	-	-	SYM
iiclr-27366	702	12	37	37	NUM
iiclr-27366	702	13	(	(	PUNCT
iiclr-27366	702	14	2004	2004	NUM
iiclr-27366	702	15	)	)	PUNCT
iiclr-27366	702	16	.	.	PUNCT
iiclr-27366	703	1	articles	article	NOUN
iiclr-27366	703	2	31	31	NUM
iiclr-27366	703	3	to	to	PART
iiclr-27366	703	4	32	32	NUM
iiclr-27366	703	5	set	set	VERB
iiclr-27366	703	6	out	out	ADP
iiclr-27366	703	7	the	the	DET
iiclr-27366	703	8	rules	rule	NOUN
iiclr-27366	703	9	for	for	ADP
iiclr-27366	703	10	the	the	DET
iiclr-27366	703	11	interpretation	interpretation	NOUN
iiclr-27366	703	12	of	of	ADP
iiclr-27366	703	13	a	a	DET
iiclr-27366	703	14	treaty	treaty	NOUN
iiclr-27366	703	15	.	.	PUNCT
iiclr-27366	704	1	see	see	VERB
iiclr-27366	704	2	vienna	vienna	PROPN
iiclr-27366	704	3	convention	convention	PROPN
iiclr-27366	704	4	on	on	ADP
iiclr-27366	704	5	the	the	DET
iiclr-27366	704	6	law	law	NOUN
iiclr-27366	704	7	of	of	ADP
iiclr-27366	704	8	treaties	treaty	NOUN
iiclr-27366	704	9	,	,	PUNCT
iiclr-27366	704	10	may	may	AUX
iiclr-27366	704	11	13	13	NUM
iiclr-27366	704	12	,	,	PUNCT
iiclr-27366	704	13	1969	1969	NUM
iiclr-27366	704	14	,	,	PUNCT
iiclr-27366	704	15	1155	1155	NUM
iiclr-27366	704	16	u.n.t.s	u.n.t.s	PROPN
iiclr-27366	704	17	.	.	PUNCT
iiclr-27366	705	1	331	331	NUM
iiclr-27366	705	2	.	.	X
iiclr-27366	706	1	150	150	NUM
iiclr-27366	706	2	.	.	PUNCT
iiclr-27366	707	1	see	see	VERB
iiclr-27366	707	2	org	org	PROPN
iiclr-27366	707	3	.	.	PUNCT
iiclr-27366	708	1	for	for	ADP
iiclr-27366	708	2	econ	econ	PROPN
iiclr-27366	708	3	.	.	PUNCT
iiclr-27366	708	4	coop	coop	NOUN
iiclr-27366	708	5	.	.	PUNCT
iiclr-27366	709	1	and	and	CCONJ
iiclr-27366	709	2	dev	dev	PROPN
iiclr-27366	709	3	.	.	PUNCT
iiclr-27366	710	1	[	[	X
iiclr-27366	710	2	oecd	oecd	X
iiclr-27366	710	3	]	]	X
iiclr-27366	710	4	,	,	PUNCT
iiclr-27366	710	5	supra	supra	PROPN
iiclr-27366	710	6	note	note	PROPN
iiclr-27366	710	7	14	14	NUM
iiclr-27366	710	8	,	,	PUNCT
iiclr-27366	710	9	at	at	ADP
iiclr-27366	710	10	385	385	NUM
iiclr-27366	710	11	.	.	PUNCT
iiclr-27366	710	12	151	151	NUM
iiclr-27366	710	13	.	.	PUNCT
iiclr-27366	711	1	the	the	DET
iiclr-27366	711	2	oecd	oecd	PROPN
iiclr-27366	711	3	tp	tp	PROPN
iiclr-27366	711	4	guidelines	guideline	NOUN
iiclr-27366	711	5	are	be	AUX
iiclr-27366	711	6	transfer	transfer	NOUN
iiclr-27366	711	7	pricing	pricing	NOUN
iiclr-27366	711	8	guidelines	guideline	NOUN
iiclr-27366	711	9	that	that	PRON
iiclr-27366	711	10	focus	focus	VERB
iiclr-27366	711	11	on	on	ADP
iiclr-27366	711	12	the	the	DET
iiclr-27366	711	13	main	main	ADJ
iiclr-27366	711	14	issues	issue	NOUN
iiclr-27366	711	15	of	of	ADP
iiclr-27366	711	16	principle	principle	NOUN
iiclr-27366	711	17	that	that	PRON
iiclr-27366	711	18	arise	arise	VERB
iiclr-27366	711	19	in	in	ADP
iiclr-27366	711	20	the	the	DET
iiclr-27366	711	21	transfer	transfer	NOUN
iiclr-27366	711	22	pricing	pricing	NOUN
iiclr-27366	711	23	area	area	NOUN
iiclr-27366	711	24	.	.	PUNCT
iiclr-27366	712	1	see	see	VERB
iiclr-27366	712	2	org	org	PROPN
iiclr-27366	712	3	.	.	PUNCT
iiclr-27366	713	1	for	for	ADP
iiclr-27366	713	2	econ	econ	PROPN
iiclr-27366	713	3	.	.	PUNCT
iiclr-27366	713	4	coop	coop	NOUN
iiclr-27366	713	5	.	.	PUNCT
iiclr-27366	714	1	and	and	CCONJ
iiclr-27366	714	2	dev	dev	PROPN
iiclr-27366	714	3	.	.	PUNCT
iiclr-27366	715	1	[	[	X
iiclr-27366	715	2	oecd	oecd	X
iiclr-27366	715	3	]	]	X
iiclr-27366	715	4	,	,	PUNCT
iiclr-27366	715	5	transfer	transfer	NOUN
iiclr-27366	715	6	pricing	pricing	NOUN
iiclr-27366	715	7	guidelines	guideline	NOUN
iiclr-27366	715	8	for	for	ADP
iiclr-27366	715	9	multinational	multinational	ADJ
iiclr-27366	715	10	enterprises	enterprise	NOUN
iiclr-27366	715	11	and	and	CCONJ
iiclr-27366	715	12	tax	tax	NOUN
iiclr-27366	715	13	administrations	administration	NOUN
iiclr-27366	715	14	2017	2017	NUM
iiclr-27366	715	15	(	(	PUNCT
iiclr-27366	715	16	2017	2017	NUM
iiclr-27366	715	17	)	)	PUNCT
iiclr-27366	715	18	.	.	PUNCT
iiclr-27366	716	1	152	152	NUM
iiclr-27366	716	2	.	.	PUNCT
iiclr-27366	717	1	see	see	VERB
iiclr-27366	717	2	org	org	PROPN
iiclr-27366	717	3	.	.	PUNCT
iiclr-27366	718	1	for	for	ADP
iiclr-27366	718	2	econ	econ	PROPN
iiclr-27366	718	3	.	.	PUNCT
iiclr-27366	718	4	coop	coop	NOUN
iiclr-27366	718	5	.	.	PUNCT
iiclr-27366	719	1	and	and	CCONJ
iiclr-27366	719	2	dev	dev	PROPN
iiclr-27366	719	3	.	.	PUNCT
iiclr-27366	720	1	[	[	X
iiclr-27366	720	2	oecd	oecd	X
iiclr-27366	720	3	]	]	X
iiclr-27366	720	4	,	,	PUNCT
iiclr-27366	720	5	supra	supra	PROPN
iiclr-27366	720	6	note	note	PROPN
iiclr-27366	720	7	14	14	NUM
iiclr-27366	720	8	,	,	PUNCT
iiclr-27366	720	9	at	at	ADP
iiclr-27366	720	10	385	385	NUM
iiclr-27366	720	11	72	72	NUM
iiclr-27366	720	12	indiana	indiana	PROPN
iiclr-27366	720	13	int’l	int’l	NOUN
iiclr-27366	720	14	&	&	CCONJ
iiclr-27366	720	15	comp	comp	PROPN
iiclr-27366	720	16	.	.	PUNCT
iiclr-27366	721	1	law	law	NOUN
iiclr-27366	721	2	review	review	NOUN
iiclr-27366	722	1	[	[	X
iiclr-27366	722	2	vol	vol	NOUN
iiclr-27366	722	3	.	.	PUNCT
iiclr-27366	723	1	33:39	33:39	NUM
iiclr-27366	723	2	legal	legal	ADJ
iiclr-27366	723	3	analysis	analysis	NOUN
iiclr-27366	723	4	and	and	CCONJ
iiclr-27366	723	5	may	may	AUX
iiclr-27366	723	6	also	also	ADV
iiclr-27366	723	7	lead	lead	VERB
iiclr-27366	723	8	to	to	ADP
iiclr-27366	723	9	a	a	DET
iiclr-27366	723	10	separate	separate	ADJ
iiclr-27366	723	11	dispute	dispute	NOUN
iiclr-27366	723	12	.	.	PUNCT
iiclr-27366	724	1	in	in	ADP
iiclr-27366	724	2	international	international	ADJ
iiclr-27366	724	3	commercial	commercial	ADJ
iiclr-27366	724	4	arbitration	arbitration	NOUN
iiclr-27366	724	5	,	,	PUNCT
iiclr-27366	724	6	a	a	DET
iiclr-27366	724	7	dispute	dispute	NOUN
iiclr-27366	724	8	over	over	ADP
iiclr-27366	724	9	jurisdiction	jurisdiction	NOUN
iiclr-27366	724	10	is	be	AUX
iiclr-27366	724	11	less	less	ADV
iiclr-27366	724	12	likely	likely	ADJ
iiclr-27366	724	13	to	to	PART
iiclr-27366	724	14	occur	occur	VERB
iiclr-27366	724	15	compared	compare	VERB
iiclr-27366	724	16	to	to	PART
iiclr-27366	724	17	investorstate	investorstate	VERB
iiclr-27366	724	18	arbitration	arbitration	NOUN
iiclr-27366	724	19	as	as	ADP
iiclr-27366	724	20	the	the	DET
iiclr-27366	724	21	arbitration	arbitration	NOUN
iiclr-27366	724	22	clause	clause	NOUN
iiclr-27366	724	23	in	in	ADP
iiclr-27366	724	24	a	a	DET
iiclr-27366	724	25	commercial	commercial	ADJ
iiclr-27366	724	26	contract	contract	NOUN
iiclr-27366	724	27	or	or	CCONJ
iiclr-27366	724	28	agreement	agreement	NOUN
iiclr-27366	724	29	would	would	AUX
iiclr-27366	724	30	generally	generally	ADV
iiclr-27366	724	31	contain	contain	VERB
iiclr-27366	724	32	a	a	DET
iiclr-27366	724	33	provision	provision	NOUN
iiclr-27366	724	34	that	that	PRON
iiclr-27366	724	35	specifically	specifically	ADV
iiclr-27366	724	36	addresses	address	VERB
iiclr-27366	724	37	the	the	DET
iiclr-27366	724	38	tribunal	tribunal	NOUN
iiclr-27366	724	39	’s	’s	PART
iiclr-27366	724	40	jurisdiction.153	jurisdiction.153	VERB
iiclr-27366	724	41	however	however	ADV
iiclr-27366	724	42	,	,	PUNCT
iiclr-27366	724	43	in	in	ADP
iiclr-27366	724	44	investor	investor	NOUN
iiclr-27366	724	45	-	-	PUNCT
iiclr-27366	724	46	state	state	NOUN
iiclr-27366	724	47	arbitration	arbitration	NOUN
iiclr-27366	724	48	,	,	PUNCT
iiclr-27366	724	49	a	a	DET
iiclr-27366	724	50	dispute	dispute	NOUN
iiclr-27366	724	51	over	over	ADP
iiclr-27366	724	52	jurisdiction	jurisdiction	NOUN
iiclr-27366	724	53	could	could	AUX
iiclr-27366	724	54	occur	occur	VERB
iiclr-27366	724	55	more	more	ADV
iiclr-27366	724	56	frequently	frequently	ADV
iiclr-27366	724	57	as	as	SCONJ
iiclr-27366	724	58	the	the	DET
iiclr-27366	724	59	tribunal	tribunal	NOUN
iiclr-27366	724	60	’s	’s	PART
iiclr-27366	724	61	jurisdiction	jurisdiction	NOUN
iiclr-27366	724	62	over	over	ADP
iiclr-27366	724	63	the	the	DET
iiclr-27366	724	64	case	case	NOUN
iiclr-27366	724	65	is	be	AUX
iiclr-27366	724	66	determined	determine	VERB
iiclr-27366	724	67	under	under	ADP
iiclr-27366	724	68	a	a	DET
iiclr-27366	724	69	relevant	relevant	ADJ
iiclr-27366	724	70	provision	provision	NOUN
iiclr-27366	724	71	in	in	ADP
iiclr-27366	724	72	an	an	DET
iiclr-27366	724	73	investment	investment	NOUN
iiclr-27366	724	74	treaty	treaty	NOUN
iiclr-27366	724	75	that	that	PRON
iiclr-27366	724	76	is	be	AUX
iiclr-27366	724	77	generally	generally	ADV
iiclr-27366	724	78	interpreted	interpret	VERB
iiclr-27366	724	79	with	with	ADP
iiclr-27366	724	80	general	general	ADJ
iiclr-27366	724	81	principles	principle	NOUN
iiclr-27366	724	82	of	of	ADP
iiclr-27366	724	83	treaty	treaty	NOUN
iiclr-27366	724	84	contained	contain	VERB
iiclr-27366	724	85	in	in	ADP
iiclr-27366	724	86	the	the	DET
iiclr-27366	724	87	vienna	vienna	NOUN
iiclr-27366	724	88	convention.154	convention.154	NOUN
iiclr-27366	724	89	typically	typically	ADV
iiclr-27366	724	90	,	,	PUNCT
iiclr-27366	724	91	the	the	DET
iiclr-27366	724	92	following	follow	VERB
iiclr-27366	724	93	factors	factor	NOUN
iiclr-27366	724	94	are	be	AUX
iiclr-27366	724	95	considered	consider	VERB
iiclr-27366	724	96	in	in	ADP
iiclr-27366	724	97	determining	determine	VERB
iiclr-27366	724	98	the	the	DET
iiclr-27366	724	99	tribunal	tribunal	NOUN
iiclr-27366	724	100	’s	’s	PART
iiclr-27366	724	101	jurisdiction	jurisdiction	NOUN
iiclr-27366	724	102	in	in	ADP
iiclr-27366	724	103	investor	investor	NOUN
iiclr-27366	724	104	-	-	PUNCT
iiclr-27366	724	105	state	state	NOUN
iiclr-27366	724	106	arbitration	arbitration	NOUN
iiclr-27366	724	107	:	:	PUNCT
iiclr-27366	724	108	a	a	X
iiclr-27366	724	109	)	)	PUNCT
iiclr-27366	724	110	whether	whether	SCONJ
iiclr-27366	724	111	an	an	DET
iiclr-27366	724	112	“	"	PUNCT
iiclr-27366	724	113	investment	investment	NOUN
iiclr-27366	724	114	”	"	PUNCT
iiclr-27366	724	115	existed	exist	VERB
iiclr-27366	724	116	;	;	PUNCT
iiclr-27366	724	117	b	b	X
iiclr-27366	724	118	)	)	PUNCT
iiclr-27366	724	119	whether	whether	SCONJ
iiclr-27366	724	120	the	the	DET
iiclr-27366	724	121	claimant	claimant	NOUN
iiclr-27366	724	122	is	be	AUX
iiclr-27366	724	123	a	a	DET
iiclr-27366	724	124	national	national	NOUN
iiclr-27366	724	125	of	of	ADP
iiclr-27366	724	126	the	the	DET
iiclr-27366	724	127	alleged	allege	VERB
iiclr-27366	724	128	home	home	NOUN
iiclr-27366	724	129	state	state	NOUN
iiclr-27366	724	130	,	,	PUNCT
iiclr-27366	724	131	often	often	ADV
iiclr-27366	724	132	as	as	ADP
iiclr-27366	724	133	a	a	DET
iiclr-27366	724	134	company	company	NOUN
iiclr-27366	724	135	which	which	PRON
iiclr-27366	724	136	has	have	AUX
iiclr-27366	724	137	been	be	AUX
iiclr-27366	724	138	created	create	VERB
iiclr-27366	724	139	there	there	ADV
iiclr-27366	724	140	by	by	ADP
iiclr-27366	724	141	the	the	DET
iiclr-27366	724	142	mother	mother	NOUN
iiclr-27366	724	143	company	company	NOUN
iiclr-27366	724	144	for	for	ADP
iiclr-27366	724	145	the	the	DET
iiclr-27366	724	146	only	only	ADJ
iiclr-27366	724	147	reason	reason	NOUN
iiclr-27366	724	148	that	that	SCONJ
iiclr-27366	724	149	this	this	DET
iiclr-27366	724	150	new	new	ADJ
iiclr-27366	724	151	home	home	NOUN
iiclr-27366	724	152	state	state	NOUN
iiclr-27366	724	153	has	have	AUX
iiclr-27366	724	154	a	a	DET
iiclr-27366	724	155	bit	bit	NOUN
iiclr-27366	724	156	with	with	ADP
iiclr-27366	724	157	the	the	DET
iiclr-27366	724	158	respondent	respondent	NOUN
iiclr-27366	724	159	state	state	NOUN
iiclr-27366	724	160	;	;	PUNCT
iiclr-27366	724	161	or	or	CCONJ
iiclr-27366	724	162	c	c	X
iiclr-27366	724	163	)	)	PUNCT
iiclr-27366	724	164	whether	whether	SCONJ
iiclr-27366	724	165	a	a	DET
iiclr-27366	724	166	national	national	NOUN
iiclr-27366	724	167	of	of	ADP
iiclr-27366	724	168	that	that	DET
iiclr-27366	724	169	home	home	NOUN
iiclr-27366	724	170	state	state	NOUN
iiclr-27366	724	171	really	really	ADV
iiclr-27366	724	172	owns	own	VERB
iiclr-27366	724	173	and/or	and/or	CCONJ
iiclr-27366	724	174	controls	control	VERB
iiclr-27366	724	175	the	the	DET
iiclr-27366	724	176	allegedly	allegedly	ADV
iiclr-27366	724	177	expropriated	expropriate	VERB
iiclr-27366	724	178	company.155	company.155	NOUN
iiclr-27366	724	179	similar	similar	ADJ
iiclr-27366	724	180	to	to	ADP
iiclr-27366	724	181	investor	investor	NOUN
iiclr-27366	724	182	-	-	PUNCT
iiclr-27366	724	183	state	state	NOUN
iiclr-27366	724	184	arbitration	arbitration	NOUN
iiclr-27366	724	185	,	,	PUNCT
iiclr-27366	724	186	in	in	ADP
iiclr-27366	724	187	tax	tax	NOUN
iiclr-27366	724	188	treaty	treaty	NOUN
iiclr-27366	724	189	arbitration	arbitration	NOUN
iiclr-27366	724	190	,	,	PUNCT
iiclr-27366	724	191	jurisdiction	jurisdiction	NOUN
iiclr-27366	724	192	is	be	AUX
iiclr-27366	724	193	determined	determine	VERB
iiclr-27366	724	194	pursuant	pursuant	ADJ
iiclr-27366	724	195	to	to	ADP
iiclr-27366	724	196	a	a	DET
iiclr-27366	724	197	tax	tax	NOUN
iiclr-27366	724	198	treaty	treaty	NOUN
iiclr-27366	724	199	.	.	PUNCT
iiclr-27366	725	1	however	however	ADV
iiclr-27366	725	2	,	,	PUNCT
iiclr-27366	725	3	as	as	SCONJ
iiclr-27366	725	4	explored	explore	VERB
iiclr-27366	725	5	above	above	ADV
iiclr-27366	725	6	,	,	PUNCT
iiclr-27366	725	7	in	in	ADP
iiclr-27366	725	8	tax	tax	NOUN
iiclr-27366	725	9	treaty	treaty	NOUN
iiclr-27366	725	10	arbitration	arbitration	NOUN
iiclr-27366	725	11	,	,	PUNCT
iiclr-27366	725	12	the	the	DET
iiclr-27366	725	13	key	key	ADJ
iiclr-27366	725	14	issue	issue	NOUN
iiclr-27366	725	15	from	from	ADP
iiclr-27366	725	16	a	a	DET
iiclr-27366	725	17	jurisdiction	jurisdiction	NOUN
iiclr-27366	725	18	point	point	NOUN
iiclr-27366	725	19	of	of	ADP
iiclr-27366	725	20	view	view	NOUN
iiclr-27366	725	21	would	would	AUX
iiclr-27366	725	22	be	be	AUX
iiclr-27366	725	23	whether	whether	SCONJ
iiclr-27366	725	24	the	the	DET
iiclr-27366	725	25	taxpayer	taxpayer	NOUN
iiclr-27366	725	26	has	have	VERB
iiclr-27366	725	27	the	the	DET
iiclr-27366	725	28	ground	ground	NOUN
iiclr-27366	725	29	to	to	PART
iiclr-27366	725	30	initiate	initiate	VERB
iiclr-27366	725	31	the	the	DET
iiclr-27366	725	32	map	map	NOUN
iiclr-27366	725	33	process	process	NOUN
iiclr-27366	725	34	as	as	SCONJ
iiclr-27366	725	35	the	the	DET
iiclr-27366	725	36	arbitration	arbitration	NOUN
iiclr-27366	725	37	tribunal	tribunal	NOUN
iiclr-27366	725	38	will	will	AUX
iiclr-27366	725	39	typically	typically	ADV
iiclr-27366	725	40	have	have	VERB
iiclr-27366	725	41	jurisdiction	jurisdiction	NOUN
iiclr-27366	725	42	over	over	ADP
iiclr-27366	725	43	the	the	DET
iiclr-27366	725	44	case	case	NOUN
iiclr-27366	725	45	without	without	ADP
iiclr-27366	725	46	a	a	DET
iiclr-27366	725	47	separate	separate	ADJ
iiclr-27366	725	48	analysis	analysis	NOUN
iiclr-27366	725	49	on	on	ADP
iiclr-27366	725	50	jurisdiction	jurisdiction	NOUN
iiclr-27366	725	51	provided	provide	VERB
iiclr-27366	725	52	that	that	SCONJ
iiclr-27366	725	53	the	the	DET
iiclr-27366	725	54	taxpayer	taxpayer	NOUN
iiclr-27366	725	55	has	have	VERB
iiclr-27366	725	56	the	the	DET
iiclr-27366	725	57	proper	proper	ADJ
iiclr-27366	725	58	ground	ground	NOUN
iiclr-27366	725	59	for	for	ADP
iiclr-27366	725	60	the	the	DET
iiclr-27366	725	61	map	map	NOUN
iiclr-27366	725	62	.	.	PUNCT
iiclr-27366	726	1	as	as	SCONJ
iiclr-27366	726	2	discussed	discuss	VERB
iiclr-27366	726	3	above	above	ADV
iiclr-27366	726	4	,	,	PUNCT
iiclr-27366	726	5	a	a	DET
iiclr-27366	726	6	taxpayer	taxpayer	NOUN
iiclr-27366	726	7	has	have	VERB
iiclr-27366	726	8	the	the	DET
iiclr-27366	726	9	ground	ground	NOUN
iiclr-27366	726	10	for	for	ADP
iiclr-27366	726	11	the	the	DET
iiclr-27366	726	12	map	map	NOUN
iiclr-27366	726	13	if	if	SCONJ
iiclr-27366	726	14	there	there	PRON
iiclr-27366	726	15	is	be	VERB
iiclr-27366	726	16	(	(	PUNCT
iiclr-27366	726	17	i	i	NOUN
iiclr-27366	726	18	)	)	PUNCT
iiclr-27366	726	19	potential	potential	ADJ
iiclr-27366	726	20	taxation	taxation	NOUN
iiclr-27366	726	21	“	"	PUNCT
iiclr-27366	726	22	not	not	PART
iiclr-27366	726	23	in	in	ADP
iiclr-27366	726	24	accordance	accordance	NOUN
iiclr-27366	726	25	”	"	PUNCT
iiclr-27366	726	26	with	with	ADP
iiclr-27366	726	27	a	a	DET
iiclr-27366	726	28	tax	tax	NOUN
iiclr-27366	726	29	treaty	treaty	NOUN
iiclr-27366	726	30	or	or	CCONJ
iiclr-27366	726	31	(	(	PUNCT
iiclr-27366	726	32	ii	ii	NOUN
iiclr-27366	726	33	)	)	PUNCT
iiclr-27366	726	34	difficulties	difficulty	NOUN
iiclr-27366	726	35	or	or	CCONJ
iiclr-27366	726	36	doubts	doubt	NOUN
iiclr-27366	726	37	arising	arise	VERB
iiclr-27366	726	38	as	as	ADP
iiclr-27366	726	39	to	to	ADP
iiclr-27366	726	40	the	the	DET
iiclr-27366	726	41	interpretation	interpretation	NOUN
iiclr-27366	726	42	or	or	CCONJ
iiclr-27366	726	43	application	application	NOUN
iiclr-27366	726	44	of	of	ADP
iiclr-27366	726	45	a	a	DET
iiclr-27366	726	46	treaty.156	treaty.156	NOUN
iiclr-27366	726	47	to	to	PART
iiclr-27366	726	48	initiate	initiate	VERB
iiclr-27366	726	49	the	the	DET
iiclr-27366	726	50	map	map	NOUN
iiclr-27366	726	51	process	process	NOUN
iiclr-27366	726	52	,	,	PUNCT
iiclr-27366	726	53	a	a	DET
iiclr-27366	726	54	taxpayer	taxpayer	NOUN
iiclr-27366	726	55	does	do	AUX
iiclr-27366	726	56	not	not	PART
iiclr-27366	726	57	need	need	VERB
iiclr-27366	726	58	to	to	PART
iiclr-27366	726	59	wait	wait	VERB
iiclr-27366	726	60	until	until	SCONJ
iiclr-27366	726	61	such	such	ADJ
iiclr-27366	726	62	taxation	taxation	NOUN
iiclr-27366	726	63	has	have	AUX
iiclr-27366	726	64	been	be	AUX
iiclr-27366	726	65	charged	charge	VERB
iiclr-27366	726	66	against	against	ADP
iiclr-27366	726	67	or	or	CCONJ
iiclr-27366	726	68	notified	notify	VERB
iiclr-27366	726	69	to	to	ADP
iiclr-27366	726	70	them157	them157	PROPN
iiclr-27366	726	71	and	and	CCONJ
iiclr-27366	726	72	it	it	PRON
iiclr-27366	726	73	is	be	AUX
iiclr-27366	726	74	generally	generally	ADV
iiclr-27366	726	75	sufficient	sufficient	ADJ
iiclr-27366	726	76	if	if	SCONJ
iiclr-27366	726	77	they	they	PRON
iiclr-27366	726	78	can	can	AUX
iiclr-27366	726	79	establish	establish	VERB
iiclr-27366	726	80	that	that	SCONJ
iiclr-27366	726	81	actions158	actions158	PROPN
iiclr-27366	726	82	of	of	ADP
iiclr-27366	726	83	one	one	NUM
iiclr-27366	726	84	or	or	CCONJ
iiclr-27366	726	85	both	both	PRON
iiclr-27366	726	86	of	of	ADP
iiclr-27366	726	87	the	the	DET
iiclr-27366	726	88	states	state	NOUN
iiclr-27366	726	89	are	be	AUX
iiclr-27366	726	90	likely159	likely159	PROPN
iiclr-27366	726	91	to	to	PART
iiclr-27366	726	92	result	result	VERB
iiclr-27366	726	93	in	in	ADP
iiclr-27366	726	94	such	such	ADJ
iiclr-27366	726	95	taxation	taxation	NOUN
iiclr-27366	726	96	from	from	ADP
iiclr-27366	726	97	the	the	DET
iiclr-27366	726	98	perspective	perspective	NOUN
iiclr-27366	726	99	of	of	ADP
iiclr-27366	726	100	the	the	DET
iiclr-27366	726	101	taxpayer.160	taxpayer.160	NOUN
iiclr-27366	726	102	for	for	ADP
iiclr-27366	726	103	example	example	NOUN
iiclr-27366	726	104	,	,	PUNCT
iiclr-27366	726	105	similar	similar	ADJ
iiclr-27366	726	106	to	to	ADP
iiclr-27366	726	107	the	the	DET
iiclr-27366	726	108	claims	claim	NOUN
iiclr-27366	726	109	made	make	VERB
iiclr-27366	726	110	under	under	ADP
iiclr-27366	726	111	the	the	DET
iiclr-27366	726	112	expropriation	expropriation	NOUN
iiclr-27366	726	113	clause	clause	NOUN
iiclr-27366	726	114	of	of	ADP
iiclr-27366	726	115	a	a	DET
iiclr-27366	726	116	bit	bit	NOUN
iiclr-27366	726	117	,	,	PUNCT
iiclr-27366	726	118	a	a	DET
iiclr-27366	726	119	taxpayer	taxpayer	NOUN
iiclr-27366	726	120	can	can	AUX
iiclr-27366	726	121	make	make	VERB
iiclr-27366	726	122	a	a	DET
iiclr-27366	726	123	153	153	NUM
iiclr-27366	726	124	.	.	PUNCT
iiclr-27366	727	1	see	see	VERB
iiclr-27366	727	2	bockstiegel	bockstiegel	NOUN
iiclr-27366	727	3	,	,	PUNCT
iiclr-27366	727	4	supra	supra	PROPN
iiclr-27366	727	5	note	note	NOUN
iiclr-27366	727	6	112	112	NUM
iiclr-27366	727	7	,	,	PUNCT
iiclr-27366	727	8	at	at	ADP
iiclr-27366	727	9	583	583	NUM
iiclr-27366	727	10	.	.	PUNCT
iiclr-27366	728	1	154	154	NUM
iiclr-27366	728	2	.	.	PUNCT
iiclr-27366	729	1	i	i	PRON
iiclr-27366	729	2	d.	d.	PROPN
iiclr-27366	729	3	155	155	NUM
iiclr-27366	729	4	.	.	PUNCT
iiclr-27366	730	1	i	i	PRON
iiclr-27366	730	2	d.	d.	PROPN
iiclr-27366	730	3	156	156	NUM
iiclr-27366	730	4	.	.	PUNCT
iiclr-27366	731	1	see	see	VERB
iiclr-27366	731	2	mli	mli	PROPN
iiclr-27366	731	3	,	,	PUNCT
iiclr-27366	731	4	supra	supra	PROPN
iiclr-27366	731	5	note	note	PROPN
iiclr-27366	731	6	43	43	NUM
iiclr-27366	731	7	,	,	PUNCT
iiclr-27366	731	8	art	art	NOUN
iiclr-27366	731	9	.	.	PUNCT
iiclr-27366	732	1	25	25	NUM
iiclr-27366	732	2	..	..	SYM
iiclr-27366	732	3	157	157	NUM
iiclr-27366	732	4	.	.	PUNCT
iiclr-27366	732	5	org	org	PROPN
iiclr-27366	732	6	.	.	PUNCT
iiclr-27366	733	1	for	for	ADP
iiclr-27366	733	2	econ	econ	PROPN
iiclr-27366	733	3	.	.	PUNCT
iiclr-27366	733	4	coop	coop	NOUN
iiclr-27366	733	5	.	.	PUNCT
iiclr-27366	734	1	and	and	CCONJ
iiclr-27366	734	2	dev	dev	PROPN
iiclr-27366	734	3	.	.	PUNCT
iiclr-27366	735	1	[	[	X
iiclr-27366	735	2	oecd	oecd	X
iiclr-27366	735	3	]	]	X
iiclr-27366	735	4	,	,	PUNCT
iiclr-27366	735	5	supra	supra	PROPN
iiclr-27366	735	6	note	note	PROPN
iiclr-27366	735	7	14	14	NUM
iiclr-27366	735	8	,	,	PUNCT
iiclr-27366	735	9	at	at	ADP
iiclr-27366	735	10	357	357	NUM
iiclr-27366	735	11	.	.	PUNCT
iiclr-27366	735	12	158	158	NUM
iiclr-27366	735	13	.	.	PUNCT
iiclr-27366	736	1	according	accord	VERB
iiclr-27366	736	2	to	to	ADP
iiclr-27366	736	3	the	the	DET
iiclr-27366	736	4	commentaries	commentary	NOUN
iiclr-27366	736	5	,	,	PUNCT
iiclr-27366	736	6	the	the	DET
iiclr-27366	736	7	“	"	PUNCT
iiclr-27366	736	8	actions	action	NOUN
iiclr-27366	736	9	”	"	PUNCT
iiclr-27366	736	10	mean	mean	NOUN
iiclr-27366	736	11	“	"	PUNCT
iiclr-27366	736	12	all	all	DET
iiclr-27366	736	13	acts	act	NOUN
iiclr-27366	736	14	or	or	CCONJ
iiclr-27366	736	15	decisions	decision	NOUN
iiclr-27366	736	16	,	,	PUNCT
iiclr-27366	736	17	whether	whether	SCONJ
iiclr-27366	736	18	of	of	ADP
iiclr-27366	736	19	a	a	DET
iiclr-27366	736	20	legislative	legislative	ADJ
iiclr-27366	736	21	or	or	CCONJ
iiclr-27366	736	22	a	a	DET
iiclr-27366	736	23	regulatory	regulatory	ADJ
iiclr-27366	736	24	nature	nature	NOUN
iiclr-27366	736	25	,	,	PUNCT
iiclr-27366	736	26	and	and	CCONJ
iiclr-27366	736	27	whether	whether	SCONJ
iiclr-27366	736	28	of	of	ADP
iiclr-27366	736	29	general	general	ADJ
iiclr-27366	736	30	or	or	CCONJ
iiclr-27366	736	31	individual	individual	ADJ
iiclr-27366	736	32	application	application	NOUN
iiclr-27366	736	33	,	,	PUNCT
iiclr-27366	736	34	having	have	VERB
iiclr-27366	736	35	as	as	ADP
iiclr-27366	736	36	their	their	PRON
iiclr-27366	736	37	direct	direct	ADJ
iiclr-27366	736	38	and	and	CCONJ
iiclr-27366	736	39	necessary	necessary	ADJ
iiclr-27366	736	40	consequence	consequence	NOUN
iiclr-27366	736	41	the	the	DET
iiclr-27366	736	42	charging	charging	NOUN
iiclr-27366	736	43	of	of	ADP
iiclr-27366	736	44	tax	tax	NOUN
iiclr-27366	736	45	against	against	ADP
iiclr-27366	736	46	the	the	DET
iiclr-27366	736	47	complainant	complainant	NOUN
iiclr-27366	736	48	contrary	contrary	NOUN
iiclr-27366	736	49	to	to	ADP
iiclr-27366	736	50	the	the	DET
iiclr-27366	736	51	provisions	provision	NOUN
iiclr-27366	736	52	of	of	ADP
iiclr-27366	736	53	the	the	DET
iiclr-27366	736	54	convention	convention	NOUN
iiclr-27366	736	55	.	.	PUNCT
iiclr-27366	736	56	”	"	PUNCT
iiclr-27366	737	1	org	org	PROPN
iiclr-27366	737	2	.	.	PUNCT
iiclr-27366	738	1	for	for	ADP
iiclr-27366	738	2	econ	econ	PROPN
iiclr-27366	738	3	.	.	PUNCT
iiclr-27366	738	4	coop	coop	NOUN
iiclr-27366	738	5	.	.	PUNCT
iiclr-27366	739	1	and	and	CCONJ
iiclr-27366	739	2	dev	dev	PROPN
iiclr-27366	739	3	.	.	PUNCT
iiclr-27366	740	1	[	[	X
iiclr-27366	740	2	oecd	oecd	X
iiclr-27366	740	3	]	]	X
iiclr-27366	740	4	,	,	PUNCT
iiclr-27366	740	5	supra	supra	PROPN
iiclr-27366	740	6	note	note	PROPN
iiclr-27366	740	7	14	14	NUM
iiclr-27366	740	8	,	,	PUNCT
iiclr-27366	740	9	at	at	ADP
iiclr-27366	740	10	357	357	NUM
iiclr-27366	740	11	.	.	PUNCT
iiclr-27366	740	12	159	159	NUM
iiclr-27366	740	13	.	.	PUNCT
iiclr-27366	741	1	a	a	DET
iiclr-27366	741	2	taxpayer	taxpayer	NOUN
iiclr-27366	741	3	’s	’s	PART
iiclr-27366	741	4	belief	belief	NOUN
iiclr-27366	741	5	must	must	AUX
iiclr-27366	741	6	be	be	AUX
iiclr-27366	741	7	reasonable	reasonable	ADJ
iiclr-27366	741	8	and	and	CCONJ
iiclr-27366	741	9	must	must	AUX
iiclr-27366	741	10	be	be	AUX
iiclr-27366	741	11	based	base	VERB
iiclr-27366	741	12	on	on	ADP
iiclr-27366	741	13	facts	fact	NOUN
iiclr-27366	741	14	that	that	PRON
iiclr-27366	741	15	can	can	AUX
iiclr-27366	741	16	be	be	AUX
iiclr-27366	741	17	established	establish	VERB
iiclr-27366	741	18	.	.	PUNCT
iiclr-27366	742	1	see	see	VERB
iiclr-27366	742	2	i	i	PROPN
iiclr-27366	742	3	d	d	PROPN
iiclr-27366	742	4	..	..	PROPN
iiclr-27366	742	5	160	160	NUM
iiclr-27366	742	6	.	.	PUNCT
iiclr-27366	743	1	i	i	PRON
iiclr-27366	743	2	d.	d.	PROPN
iiclr-27366	743	3	2023	2023	NUM
iiclr-27366	743	4	]	]	PUNCT
iiclr-27366	743	5	justice	justice	NOUN
iiclr-27366	743	6	,	,	PUNCT
iiclr-27366	743	7	third	third	ADJ
iiclr-27366	743	8	-	-	PUNCT
iiclr-27366	743	9	party	party	NOUN
iiclr-27366	743	10	funding	funding	NOUN
iiclr-27366	743	11	,	,	PUNCT
iiclr-27366	743	12	and	and	CCONJ
iiclr-27366	743	13	tax	tax	NOUN
iiclr-27366	743	14	treaty	treaty	NOUN
iiclr-27366	743	15	arbitration	arbitration	NOUN
iiclr-27366	743	16	73	73	NUM
iiclr-27366	743	17	similar	similar	ADJ
iiclr-27366	743	18	claim	claim	NOUN
iiclr-27366	743	19	under	under	ADP
iiclr-27366	743	20	the	the	DET
iiclr-27366	743	21	map	map	NOUN
iiclr-27366	743	22	article	article	NOUN
iiclr-27366	743	23	and	and	CCONJ
iiclr-27366	743	24	the	the	DET
iiclr-27366	743	25	non	non	ADJ
iiclr-27366	743	26	-	-	ADJ
iiclr-27366	743	27	discrimination	discrimination	ADJ
iiclr-27366	743	28	clause	clause	NOUN
iiclr-27366	743	29	of	of	ADP
iiclr-27366	743	30	a	a	DET
iiclr-27366	743	31	tax	tax	NOUN
iiclr-27366	743	32	treaty.161	treaty.161	NOUN
iiclr-27366	743	33	other	other	ADJ
iiclr-27366	743	34	examples	example	NOUN
iiclr-27366	743	35	include	include	VERB
iiclr-27366	743	36	situations	situation	NOUN
iiclr-27366	743	37	where	where	SCONJ
iiclr-27366	743	38	a	a	DET
iiclr-27366	743	39	self	self	NOUN
iiclr-27366	743	40	-	-	PUNCT
iiclr-27366	743	41	assessment	assessment	NOUN
iiclr-27366	743	42	system	system	NOUN
iiclr-27366	743	43	or	or	CCONJ
iiclr-27366	743	44	the	the	DET
iiclr-27366	743	45	active	active	ADJ
iiclr-27366	743	46	examination	examination	NOUN
iiclr-27366	743	47	in	in	ADP
iiclr-27366	743	48	the	the	DET
iiclr-27366	743	49	course	course	NOUN
iiclr-27366	743	50	of	of	ADP
iiclr-27366	743	51	an	an	DET
iiclr-27366	743	52	audit	audit	NOUN
iiclr-27366	743	53	resulting	result	VERB
iiclr-27366	743	54	in	in	ADP
iiclr-27366	743	55	taxation	taxation	NOUN
iiclr-27366	743	56	not	not	PART
iiclr-27366	743	57	in	in	ADP
iiclr-27366	743	58	accordance	accordance	NOUN
iiclr-27366	743	59	with	with	ADP
iiclr-27366	743	60	a	a	DET
iiclr-27366	743	61	treaty	treaty	NOUN
iiclr-27366	743	62	,	,	PUNCT
iiclr-27366	743	63	and	and	CCONJ
iiclr-27366	743	64	where	where	SCONJ
iiclr-27366	743	65	there	there	PRON
iiclr-27366	743	66	is	be	VERB
iiclr-27366	743	67	a	a	DET
iiclr-27366	743	68	gap	gap	NOUN
iiclr-27366	743	69	between	between	ADP
iiclr-27366	743	70	each	each	DET
iiclr-27366	743	71	state	state	NOUN
iiclr-27366	743	72	’s	’s	PART
iiclr-27366	743	73	transfer	transfer	NOUN
iiclr-27366	743	74	pricing	pricing	NOUN
iiclr-27366	743	75	regulations	regulation	NOUN
iiclr-27366	743	76	which	which	PRON
iiclr-27366	743	77	would	would	AUX
iiclr-27366	743	78	make	make	VERB
iiclr-27366	743	79	it	it	PRON
iiclr-27366	743	80	difficult	difficult	ADJ
iiclr-27366	743	81	for	for	SCONJ
iiclr-27366	743	82	the	the	DET
iiclr-27366	743	83	taxpayer	taxpayer	NOUN
iiclr-27366	743	84	’s	’s	PART
iiclr-27366	743	85	related	relate	VERB
iiclr-27366	743	86	party	party	NOUN
iiclr-27366	743	87	to	to	PART
iiclr-27366	743	88	obtain	obtain	VERB
iiclr-27366	743	89	a	a	DET
iiclr-27366	743	90	corresponding	correspond	VERB
iiclr-27366	743	91	adjustment	adjustment	NOUN
iiclr-27366	743	92	in	in	ADP
iiclr-27366	743	93	the	the	DET
iiclr-27366	743	94	other	other	ADJ
iiclr-27366	743	95	state	state	NOUN
iiclr-27366	743	96	without	without	ADP
iiclr-27366	743	97	going	go	VERB
iiclr-27366	743	98	through	through	ADP
iiclr-27366	743	99	the	the	DET
iiclr-27366	743	100	map	map	NOUN
iiclr-27366	743	101	process.162	process.162	NOUN
iiclr-27366	743	102	thus	thus	ADV
iiclr-27366	743	103	,	,	PUNCT
iiclr-27366	743	104	in	in	ADP
iiclr-27366	743	105	summary	summary	NOUN
iiclr-27366	743	106	,	,	PUNCT
iiclr-27366	743	107	if	if	SCONJ
iiclr-27366	743	108	a	a	DET
iiclr-27366	743	109	taxpayer	taxpayer	NOUN
iiclr-27366	743	110	reasonably	reasonably	ADV
iiclr-27366	743	111	believes	believe	VERB
iiclr-27366	743	112	that	that	SCONJ
iiclr-27366	743	113	the	the	DET
iiclr-27366	743	114	taxation	taxation	NOUN
iiclr-27366	743	115	at	at	ADP
iiclr-27366	743	116	issue	issue	NOUN
iiclr-27366	743	117	is	be	AUX
iiclr-27366	743	118	not	not	PART
iiclr-27366	743	119	in	in	ADP
iiclr-27366	743	120	accordance	accordance	NOUN
iiclr-27366	743	121	with	with	ADP
iiclr-27366	743	122	a	a	DET
iiclr-27366	743	123	tax	tax	NOUN
iiclr-27366	743	124	treaty	treaty	NOUN
iiclr-27366	743	125	,	,	PUNCT
iiclr-27366	743	126	that	that	DET
iiclr-27366	743	127	reasonable	reasonable	ADJ
iiclr-27366	743	128	belief	belief	NOUN
iiclr-27366	743	129	would	would	AUX
iiclr-27366	743	130	be	be	AUX
iiclr-27366	743	131	sufficient	sufficient	ADJ
iiclr-27366	743	132	to	to	PART
iiclr-27366	743	133	initiate	initiate	VERB
iiclr-27366	743	134	the	the	DET
iiclr-27366	743	135	map	map	NOUN
iiclr-27366	743	136	process	process	NOUN
iiclr-27366	743	137	,	,	PUNCT
iiclr-27366	743	138	and	and	CCONJ
iiclr-27366	743	139	when	when	SCONJ
iiclr-27366	743	140	the	the	DET
iiclr-27366	743	141	map	map	NOUN
iiclr-27366	743	142	result	result	NOUN
iiclr-27366	743	143	is	be	AUX
iiclr-27366	743	144	unsuccessful	unsuccessful	ADJ
iiclr-27366	743	145	,	,	PUNCT
iiclr-27366	743	146	the	the	DET
iiclr-27366	743	147	arbitration	arbitration	NOUN
iiclr-27366	743	148	tribunal	tribunal	NOUN
iiclr-27366	743	149	will	will	AUX
iiclr-27366	743	150	generally	generally	ADV
iiclr-27366	743	151	have	have	VERB
iiclr-27366	743	152	jurisdiction	jurisdiction	NOUN
iiclr-27366	743	153	over	over	ADP
iiclr-27366	743	154	the	the	DET
iiclr-27366	743	155	unresolved	unresolved	ADJ
iiclr-27366	743	156	map	map	NOUN
iiclr-27366	743	157	cases	case	NOUN
iiclr-27366	743	158	without	without	ADP
iiclr-27366	743	159	a	a	DET
iiclr-27366	743	160	separate	separate	ADJ
iiclr-27366	743	161	analysis	analysis	NOUN
iiclr-27366	743	162	on	on	ADP
iiclr-27366	743	163	jurisdiction	jurisdiction	NOUN
iiclr-27366	743	164	.	.	PUNCT
iiclr-27366	744	1	in	in	ADP
iiclr-27366	744	2	short	short	ADJ
iiclr-27366	744	3	,	,	PUNCT
iiclr-27366	744	4	unlike	unlike	ADP
iiclr-27366	744	5	in	in	ADP
iiclr-27366	744	6	investor	investor	NOUN
iiclr-27366	744	7	-	-	PUNCT
iiclr-27366	744	8	state	state	NOUN
iiclr-27366	744	9	arbitration	arbitration	NOUN
iiclr-27366	744	10	,	,	PUNCT
iiclr-27366	744	11	as	as	SCONJ
iiclr-27366	744	12	tax	tax	NOUN
iiclr-27366	744	13	treaty	treaty	NOUN
iiclr-27366	744	14	arbitration	arbitration	NOUN
iiclr-27366	744	15	takes	take	VERB
iiclr-27366	744	16	place	place	NOUN
iiclr-27366	744	17	after	after	SCONJ
iiclr-27366	744	18	the	the	DET
iiclr-27366	744	19	map	map	NOUN
iiclr-27366	744	20	process	process	NOUN
iiclr-27366	744	21	,	,	PUNCT
iiclr-27366	744	22	jurisdiction	jurisdiction	NOUN
iiclr-27366	744	23	is	be	AUX
iiclr-27366	744	24	less	less	ADV
iiclr-27366	744	25	likely	likely	ADJ
iiclr-27366	744	26	to	to	PART
iiclr-27366	744	27	be	be	AUX
iiclr-27366	744	28	a	a	DET
iiclr-27366	744	29	separate	separate	ADJ
iiclr-27366	744	30	issue	issue	NOUN
iiclr-27366	744	31	in	in	ADP
iiclr-27366	744	32	tax	tax	NOUN
iiclr-27366	744	33	treaty	treaty	NOUN
iiclr-27366	744	34	arbitration	arbitration	NOUN
iiclr-27366	744	35	.	.	PUNCT
iiclr-27366	745	1	c.	c.	PROPN
iiclr-27366	745	2	tax	tax	PROPN
iiclr-27366	745	3	treaty	treaty	NOUN
iiclr-27366	745	4	arbitration	arbitration	NOUN
iiclr-27366	745	5	from	from	ADP
iiclr-27366	745	6	third	third	ADJ
iiclr-27366	745	7	-	-	PUNCT
iiclr-27366	745	8	party	party	NOUN
iiclr-27366	745	9	funder	funder	NOUN
iiclr-27366	745	10	perspective	perspective	NOUN
iiclr-27366	745	11	and	and	CCONJ
iiclr-27366	745	12	tpf	tpf	NOUN
iiclr-27366	745	13	from	from	ADP
iiclr-27366	745	14	taxpayer	taxpayer	NOUN
iiclr-27366	745	15	claimant	claimant	NOUN
iiclr-27366	745	16	and	and	CCONJ
iiclr-27366	745	17	state	state	NOUN
iiclr-27366	745	18	perspective	perspective	NOUN
iiclr-27366	745	19	as	as	SCONJ
iiclr-27366	745	20	discussed	discuss	VERB
iiclr-27366	745	21	above	above	ADV
iiclr-27366	745	22	,	,	PUNCT
iiclr-27366	745	23	tpf	tpf	PROPN
iiclr-27366	745	24	generally	generally	ADV
iiclr-27366	745	25	refers	refer	VERB
iiclr-27366	745	26	to	to	ADP
iiclr-27366	745	27	a	a	DET
iiclr-27366	745	28	funding	funding	NOUN
iiclr-27366	745	29	agreement	agreement	NOUN
iiclr-27366	745	30	between	between	ADP
iiclr-27366	745	31	a	a	DET
iiclr-27366	745	32	party	party	NOUN
iiclr-27366	745	33	to	to	ADP
iiclr-27366	745	34	the	the	DET
iiclr-27366	745	35	dispute	dispute	NOUN
iiclr-27366	745	36	and	and	CCONJ
iiclr-27366	745	37	a	a	DET
iiclr-27366	745	38	third	third	ADJ
iiclr-27366	745	39	-	-	PUNCT
iiclr-27366	745	40	party	party	NOUN
iiclr-27366	745	41	funder	funder	NOUN
iiclr-27366	745	42	where	where	SCONJ
iiclr-27366	745	43	,	,	PUNCT
iiclr-27366	745	44	under	under	ADP
iiclr-27366	745	45	the	the	DET
iiclr-27366	745	46	agreement	agreement	NOUN
iiclr-27366	745	47	,	,	PUNCT
iiclr-27366	745	48	the	the	DET
iiclr-27366	745	49	third	third	ADJ
iiclr-27366	745	50	-	-	PUNCT
iiclr-27366	745	51	party	party	NOUN
iiclr-27366	745	52	funder	funder	NOUN
iiclr-27366	745	53	provides	provide	VERB
iiclr-27366	745	54	funds	fund	NOUN
iiclr-27366	745	55	for	for	ADP
iiclr-27366	745	56	part	part	NOUN
iiclr-27366	745	57	or	or	CCONJ
iiclr-27366	745	58	all	all	PRON
iiclr-27366	745	59	of	of	ADP
iiclr-27366	745	60	the	the	DET
iiclr-27366	745	61	proceedings	proceeding	NOUN
iiclr-27366	745	62	,	,	PUNCT
iiclr-27366	745	63	in	in	ADP
iiclr-27366	745	64	exchange	exchange	NOUN
iiclr-27366	745	65	for	for	ADP
iiclr-27366	745	66	remuneration	remuneration	NOUN
iiclr-27366	745	67	or	or	CCONJ
iiclr-27366	745	68	reimbursement	reimbursement	NOUN
iiclr-27366	745	69	that	that	PRON
iiclr-27366	745	70	is	be	AUX
iiclr-27366	745	71	wholly	wholly	ADV
iiclr-27366	745	72	or	or	CCONJ
iiclr-27366	745	73	partially	partially	ADV
iiclr-27366	745	74	dependent	dependent	ADJ
iiclr-27366	745	75	on	on	ADP
iiclr-27366	745	76	the	the	DET
iiclr-27366	745	77	outcome	outcome	NOUN
iiclr-27366	745	78	of	of	ADP
iiclr-27366	745	79	the	the	DET
iiclr-27366	745	80	dispute.163	dispute.163	PROPN
iiclr-27366	745	81	consequently	consequently	ADV
iiclr-27366	745	82	,	,	PUNCT
iiclr-27366	745	83	there	there	PRON
iiclr-27366	745	84	are	be	VERB
iiclr-27366	745	85	two	two	NUM
iiclr-27366	745	86	obvious	obvious	ADJ
iiclr-27366	745	87	conditions	condition	NOUN
iiclr-27366	745	88	that	that	PRON
iiclr-27366	745	89	need	need	VERB
iiclr-27366	745	90	to	to	PART
iiclr-27366	745	91	be	be	AUX
iiclr-27366	745	92	satisfied	satisfied	ADJ
iiclr-27366	745	93	for	for	SCONJ
iiclr-27366	745	94	tpf	tpf	PROPN
iiclr-27366	745	95	to	to	PART
iiclr-27366	745	96	work	work	VERB
iiclr-27366	745	97	:	:	PUNCT
iiclr-27366	745	98	(	(	PUNCT
iiclr-27366	745	99	i	i	NOUN
iiclr-27366	745	100	)	)	PUNCT
iiclr-27366	745	101	there	there	PRON
iiclr-27366	745	102	needs	need	VERB
iiclr-27366	745	103	to	to	PART
iiclr-27366	745	104	be	be	AUX
iiclr-27366	745	105	a	a	DET
iiclr-27366	745	106	party	party	NOUN
iiclr-27366	745	107	that	that	PRON
iiclr-27366	745	108	seeks	seek	VERB
iiclr-27366	745	109	a	a	DET
iiclr-27366	745	110	fund	fund	NOUN
iiclr-27366	745	111	from	from	ADP
iiclr-27366	745	112	a	a	DET
iiclr-27366	745	113	third	third	ADJ
iiclr-27366	745	114	party	party	NOUN
iiclr-27366	745	115	,	,	PUNCT
iiclr-27366	745	116	and	and	CCONJ
iiclr-27366	745	117	(	(	PUNCT
iiclr-27366	745	118	ii	ii	NOUN
iiclr-27366	745	119	)	)	PUNCT
iiclr-27366	745	120	as	as	SCONJ
iiclr-27366	745	121	it	it	PRON
iiclr-27366	745	122	is	be	AUX
iiclr-27366	745	123	an	an	DET
iiclr-27366	745	124	investment	investment	NOUN
iiclr-27366	745	125	from	from	ADP
iiclr-27366	745	126	the	the	DET
iiclr-27366	745	127	funder	funder	NOUN
iiclr-27366	745	128	’s	’s	PART
iiclr-27366	745	129	perspective	perspective	NOUN
iiclr-27366	745	130	,	,	PUNCT
iiclr-27366	745	131	there	there	PRON
iiclr-27366	745	132	must	must	AUX
iiclr-27366	745	133	be	be	AUX
iiclr-27366	745	134	a	a	DET
iiclr-27366	745	135	foreseeable	foreseeable	ADJ
iiclr-27366	745	136	return	return	NOUN
iiclr-27366	745	137	on	on	ADP
iiclr-27366	745	138	investment	investment	NOUN
iiclr-27366	745	139	.	.	PUNCT
iiclr-27366	746	1	before	before	ADP
iiclr-27366	746	2	moving	move	VERB
iiclr-27366	746	3	on	on	ADP
iiclr-27366	746	4	to	to	PART
iiclr-27366	746	5	discuss	discuss	VERB
iiclr-27366	746	6	these	these	DET
iiclr-27366	746	7	two	two	NUM
iiclr-27366	746	8	requirements	requirement	NOUN
iiclr-27366	746	9	in	in	ADP
iiclr-27366	746	10	detail	detail	NOUN
iiclr-27366	746	11	,	,	PUNCT
iiclr-27366	746	12	it	it	PRON
iiclr-27366	746	13	would	would	AUX
iiclr-27366	746	14	be	be	AUX
iiclr-27366	746	15	helpful	helpful	ADJ
iiclr-27366	746	16	to	to	PART
iiclr-27366	746	17	explore	explore	VERB
iiclr-27366	746	18	one	one	NUM
iiclr-27366	746	19	of	of	ADP
iiclr-27366	746	20	the	the	DET
iiclr-27366	746	21	landmark	landmark	PROPN
iiclr-27366	746	22	investor	investor	NOUN
iiclr-27366	746	23	-	-	PUNCT
iiclr-27366	746	24	state	state	NOUN
iiclr-27366	746	25	arbitration	arbitration	NOUN
iiclr-27366	746	26	cases	case	NOUN
iiclr-27366	746	27	involving	involve	VERB
iiclr-27366	746	28	taxation	taxation	NOUN
iiclr-27366	746	29	,	,	PUNCT
iiclr-27366	746	30	yukos	yukos	PROPN
iiclr-27366	746	31	v.	v.	ADP
iiclr-27366	746	32	russia.164	russia.164	NOUN
iiclr-27366	746	33	established	establish	VERB
iiclr-27366	746	34	in	in	ADP
iiclr-27366	746	35	1993	1993	NUM
iiclr-27366	746	36	,	,	PUNCT
iiclr-27366	746	37	yukos	yukos	PROPN
iiclr-27366	746	38	oil	oil	NOUN
iiclr-27366	746	39	company	company	NOUN
iiclr-27366	746	40	(	(	PUNCT
iiclr-27366	746	41	“	"	PUNCT
iiclr-27366	746	42	yukos	yukos	PROPN
iiclr-27366	746	43	”	"	PUNCT
iiclr-27366	746	44	)	)	PUNCT
iiclr-27366	746	45	was	be	AUX
iiclr-27366	746	46	russia	russia	PROPN
iiclr-27366	746	47	’s	’s	PART
iiclr-27366	746	48	largest	large	ADJ
iiclr-27366	746	49	company	company	NOUN
iiclr-27366	746	50	in	in	ADP
iiclr-27366	746	51	the	the	DET
iiclr-27366	746	52	oil	oil	NOUN
iiclr-27366	746	53	and	and	CCONJ
iiclr-27366	746	54	gas	gas	NOUN
iiclr-27366	746	55	sector	sector	NOUN
iiclr-27366	746	56	and	and	CCONJ
iiclr-27366	746	57	one	one	NUM
iiclr-27366	746	58	of	of	ADP
iiclr-27366	746	59	the	the	DET
iiclr-27366	746	60	top	top	ADJ
iiclr-27366	746	61	ten	ten	NUM
iiclr-27366	746	62	oil	oil	NOUN
iiclr-27366	746	63	and	and	CCONJ
iiclr-27366	746	64	gas	gas	NOUN
iiclr-27366	746	65	companies	company	NOUN
iiclr-27366	746	66	in	in	ADP
iiclr-27366	746	67	the	the	DET
iiclr-27366	746	68	world	world	NOUN
iiclr-27366	746	69	by	by	ADP
iiclr-27366	746	70	market	market	NOUN
iiclr-27366	746	71	capitalization	capitalization	NOUN
iiclr-27366	746	72	in	in	ADP
iiclr-27366	746	73	the	the	DET
iiclr-27366	746	74	1990s.165	1990s.165	NUM
iiclr-27366	746	75	at	at	ADP
iiclr-27366	746	76	the	the	DET
iiclr-27366	746	77	time	time	NOUN
iiclr-27366	746	78	,	,	PUNCT
iiclr-27366	746	79	russia	russia	PROPN
iiclr-27366	746	80	had	have	VERB
iiclr-27366	746	81	a	a	DET
iiclr-27366	746	82	low	low	ADJ
iiclr-27366	746	83	-	-	PUNCT
iiclr-27366	746	84	tax	tax	NOUN
iiclr-27366	746	85	region	region	NOUN
iiclr-27366	746	86	program	program	NOUN
iiclr-27366	746	87	,	,	PUNCT
iiclr-27366	746	88	known	know	VERB
iiclr-27366	746	89	as	as	ADP
iiclr-27366	746	90	“	"	PUNCT
iiclr-27366	746	91	zatos	zato	NOUN
iiclr-27366	746	92	,	,	PUNCT
iiclr-27366	746	93	”	"	PUNCT
iiclr-27366	746	94	which	which	PRON
iiclr-27366	746	95	provided	provide	VERB
iiclr-27366	746	96	tax	tax	NOUN
iiclr-27366	746	97	benefits	benefit	NOUN
iiclr-27366	746	98	such	such	ADJ
iiclr-27366	746	99	as	as	ADP
iiclr-27366	746	100	federal	federal	ADJ
iiclr-27366	746	101	corporate	corporate	ADJ
iiclr-27366	746	102	tax	tax	NOUN
iiclr-27366	746	103	exemptions	exemption	NOUN
iiclr-27366	746	104	to	to	ADP
iiclr-27366	746	105	corporations	corporation	NOUN
iiclr-27366	746	106	operating	operate	VERB
iiclr-27366	746	107	in	in	ADP
iiclr-27366	746	108	certain	certain	ADJ
iiclr-27366	746	109	regions	region	NOUN
iiclr-27366	746	110	161	161	NUM
iiclr-27366	746	111	.	.	PUNCT
iiclr-27366	747	1	i	i	PRON
iiclr-27366	747	2	d.	d.	PROPN
iiclr-27366	747	3	162	162	NUM
iiclr-27366	747	4	.	.	PUNCT
iiclr-27366	748	1	i	i	PRON
iiclr-27366	748	2	d.	d.	PROPN
iiclr-27366	748	3	163	163	NUM
iiclr-27366	748	4	.	.	PUNCT
iiclr-27366	749	1	int’l	int’l	NUM
iiclr-27366	749	2	council	council	PROPN
iiclr-27366	749	3	for	for	ADP
iiclr-27366	749	4	com	com	PROPN
iiclr-27366	749	5	.	.	PUNCT
iiclr-27366	749	6	arb	arb	PROPN
iiclr-27366	749	7	.	.	PUNCT
iiclr-27366	750	1	[	[	X
iiclr-27366	750	2	icca	icca	X
iiclr-27366	750	3	]	]	X
iiclr-27366	750	4	,	,	PUNCT
iiclr-27366	750	5	supra	supra	PROPN
iiclr-27366	750	6	note	note	PROPN
iiclr-27366	750	7	72	72	NUM
iiclr-27366	750	8	,	,	PUNCT
iiclr-27366	750	9	at	at	ADP
iiclr-27366	750	10	14	14	NUM
iiclr-27366	750	11	.	.	NOUN
iiclr-27366	750	12	164	164	NUM
iiclr-27366	750	13	.	.	PUNCT
iiclr-27366	751	1	three	three	NUM
iiclr-27366	751	2	parallel	parallel	ADJ
iiclr-27366	751	3	arbitrations	arbitration	NOUN
iiclr-27366	751	4	were	be	AUX
iiclr-27366	751	5	submitted	submit	VERB
iiclr-27366	751	6	by	by	ADP
iiclr-27366	751	7	three	three	NUM
iiclr-27366	751	8	shareholders	shareholder	NOUN
iiclr-27366	751	9	(	(	PUNCT
iiclr-27366	751	10	hulley	hulley	PROPN
iiclr-27366	751	11	enterprises	enterprise	NOUN
iiclr-27366	751	12	limited	limit	VERB
iiclr-27366	751	13	(	(	PUNCT
iiclr-27366	751	14	cyprus	cyprus	PROPN
iiclr-27366	751	15	)	)	PUNCT
iiclr-27366	751	16	,	,	PUNCT
iiclr-27366	751	17	yukos	yukos	PROPN
iiclr-27366	751	18	universal	universal	PROPN
iiclr-27366	751	19	limited	limit	VERB
iiclr-27366	751	20	(	(	PUNCT
iiclr-27366	751	21	isle	isle	NOUN
iiclr-27366	751	22	of	of	ADP
iiclr-27366	751	23	man	man	NOUN
iiclr-27366	751	24	)	)	PUNCT
iiclr-27366	751	25	and	and	CCONJ
iiclr-27366	751	26	veteran	veteran	NOUN
iiclr-27366	751	27	petroleum	petroleum	NOUN
iiclr-27366	751	28	limited	limit	VERB
iiclr-27366	751	29	(	(	PUNCT
iiclr-27366	751	30	cyprus	cyprus	PROPN
iiclr-27366	751	31	)	)	PUNCT
iiclr-27366	751	32	)	)	PUNCT
iiclr-27366	752	1	that	that	PRON
iiclr-27366	752	2	hold	hold	VERB
iiclr-27366	752	3	70.5	70.5	NUM
iiclr-27366	752	4	%	%	NOUN
iiclr-27366	752	5	of	of	ADP
iiclr-27366	752	6	the	the	DET
iiclr-27366	752	7	yukos	yukos	PROPN
iiclr-27366	752	8	’	'	PUNCT
iiclr-27366	752	9	shares	share	NOUN
iiclr-27366	752	10	.	.	PUNCT
iiclr-27366	753	1	see	see	VERB
iiclr-27366	753	2	hulley	hulley	PROPN
iiclr-27366	753	3	enterprises	enterprise	NOUN
iiclr-27366	753	4	limited	limit	VERB
iiclr-27366	753	5	(	(	PUNCT
iiclr-27366	753	6	cyprus	cyprus	PROPN
iiclr-27366	753	7	)	)	PUNCT
iiclr-27366	753	8	v.	v.	ADP
iiclr-27366	753	9	the	the	DET
iiclr-27366	753	10	russian	russian	PROPN
iiclr-27366	753	11	federation	federation	PROPN
iiclr-27366	753	12	(	(	PUNCT
iiclr-27366	753	13	pca	pca	NOUN
iiclr-27366	753	14	case	case	NOUN
iiclr-27366	753	15	no	no	INTJ
iiclr-27366	753	16	.	.	PUNCT
iiclr-27366	754	1	aa	aa	NOUN
iiclr-27366	754	2	226	226	NUM
iiclr-27366	754	3	)	)	PUNCT
iiclr-27366	754	4	;	;	PUNCT
iiclr-27366	754	5	yukos	yukos	PROPN
iiclr-27366	754	6	universal	universal	PROPN
iiclr-27366	754	7	limited	limit	VERB
iiclr-27366	754	8	(	(	PUNCT
iiclr-27366	754	9	isle	isle	NOUN
iiclr-27366	754	10	of	of	ADP
iiclr-27366	754	11	man	man	NOUN
iiclr-27366	754	12	)	)	PUNCT
iiclr-27366	754	13	v.	v.	ADP
iiclr-27366	754	14	the	the	DET
iiclr-27366	754	15	russian	russian	PROPN
iiclr-27366	754	16	federation	federation	PROPN
iiclr-27366	754	17	(	(	PUNCT
iiclr-27366	754	18	pca	pca	NOUN
iiclr-27366	754	19	case	case	NOUN
iiclr-27366	754	20	no	no	INTJ
iiclr-27366	754	21	.	.	PUNCT
iiclr-27366	755	1	aa	aa	NOUN
iiclr-27366	755	2	227	227	NUM
iiclr-27366	755	3	)	)	PUNCT
iiclr-27366	755	4	;	;	PUNCT
iiclr-27366	755	5	and	and	CCONJ
iiclr-27366	755	6	veteran	veteran	ADJ
iiclr-27366	755	7	petroleum	petroleum	NOUN
iiclr-27366	755	8	limited	limit	VERB
iiclr-27366	755	9	(	(	PUNCT
iiclr-27366	755	10	cyprus	cyprus	PROPN
iiclr-27366	755	11	)	)	PUNCT
iiclr-27366	755	12	v.	v.	ADP
iiclr-27366	755	13	the	the	DET
iiclr-27366	755	14	russian	russian	PROPN
iiclr-27366	755	15	federation	federation	PROPN
iiclr-27366	755	16	(	(	PUNCT
iiclr-27366	755	17	pca	pca	NOUN
iiclr-27366	755	18	case	case	NOUN
iiclr-27366	755	19	no	no	INTJ
iiclr-27366	755	20	.	.	PUNCT
iiclr-27366	756	1	aa	aa	NOUN
iiclr-27366	756	2	228	228	NUM
iiclr-27366	756	3	)	)	PUNCT
iiclr-27366	757	1	[	[	X
iiclr-27366	757	2	hereinafter	hereinafter	NOUN
iiclr-27366	757	3	collectively	collectively	ADV
iiclr-27366	757	4	yukos	yukos	PROPN
iiclr-27366	757	5	]	]	PUNCT
iiclr-27366	757	6	.	.	PUNCT
iiclr-27366	758	1	165	165	NUM
iiclr-27366	758	2	.	.	PUNCT
iiclr-27366	759	1	yukos	yukos	PROPN
iiclr-27366	759	2	universal	universal	PROPN
iiclr-27366	759	3	limited	limit	VERB
iiclr-27366	759	4	(	(	PUNCT
iiclr-27366	759	5	isle	isle	NOUN
iiclr-27366	759	6	of	of	ADP
iiclr-27366	759	7	man	man	NOUN
iiclr-27366	759	8	)	)	PUNCT
iiclr-27366	759	9	v.	v.	ADP
iiclr-27366	759	10	the	the	DET
iiclr-27366	759	11	russian	russian	PROPN
iiclr-27366	759	12	federation	federation	PROPN
iiclr-27366	759	13	,	,	PUNCT
iiclr-27366	759	14	uncitral	uncitral	ADJ
iiclr-27366	759	15	,	,	PUNCT
iiclr-27366	759	16	pca	pca	NOUN
iiclr-27366	759	17	case	case	NOUN
iiclr-27366	759	18	no	no	NOUN
iiclr-27366	759	19	.	.	NOUN
iiclr-27366	759	20	2005	2005	NUM
iiclr-27366	759	21	-	-	SYM
iiclr-27366	759	22	04	04	NUM
iiclr-27366	759	23	/	/	SYM
iiclr-27366	759	24	aa227	aa227	PROPN
iiclr-27366	759	25	,	,	PUNCT
iiclr-27366	759	26	at	at	ADP
iiclr-27366	759	27	13	13	NUM
iiclr-27366	759	28	.	.	PUNCT
iiclr-27366	760	1	74	74	NUM
iiclr-27366	760	2	indiana	indiana	PROPN
iiclr-27366	760	3	int’l	int’l	NUM
iiclr-27366	760	4	&	&	CCONJ
iiclr-27366	760	5	comp	comp	PROPN
iiclr-27366	760	6	.	.	PUNCT
iiclr-27366	761	1	law	law	NOUN
iiclr-27366	761	2	review	review	NOUN
iiclr-27366	762	1	[	[	X
iiclr-27366	762	2	vol	vol	NOUN
iiclr-27366	762	3	.	.	PUNCT
iiclr-27366	762	4	33:39	33:39	NUM
iiclr-27366	762	5	to	to	PART
iiclr-27366	762	6	encourage	encourage	VERB
iiclr-27366	762	7	investments	investment	NOUN
iiclr-27366	762	8	in	in	ADP
iiclr-27366	762	9	such	such	ADJ
iiclr-27366	762	10	regions.166	regions.166	NOUN
iiclr-27366	762	11	yukos	yukos	PROPN
iiclr-27366	762	12	was	be	AUX
iiclr-27366	762	13	one	one	NUM
iiclr-27366	762	14	of	of	ADP
iiclr-27366	762	15	the	the	DET
iiclr-27366	762	16	corporations	corporation	NOUN
iiclr-27366	762	17	that	that	PRON
iiclr-27366	762	18	utilized	utilize	VERB
iiclr-27366	762	19	the	the	DET
iiclr-27366	762	20	program	program	NOUN
iiclr-27366	762	21	by	by	ADP
iiclr-27366	762	22	relocating	relocate	VERB
iiclr-27366	762	23	its	its	PRON
iiclr-27366	762	24	trading	trading	NOUN
iiclr-27366	762	25	companies	company	NOUN
iiclr-27366	762	26	to	to	ADP
iiclr-27366	762	27	one	one	NUM
iiclr-27366	762	28	of	of	ADP
iiclr-27366	762	29	the	the	DET
iiclr-27366	762	30	regions	region	NOUN
iiclr-27366	762	31	and	and	CCONJ
iiclr-27366	762	32	were	be	AUX
iiclr-27366	762	33	fully	fully	ADV
iiclr-27366	762	34	exempted	exempt	VERB
iiclr-27366	762	35	from	from	ADP
iiclr-27366	762	36	federal	federal	ADJ
iiclr-27366	762	37	corporate	corporate	ADJ
iiclr-27366	762	38	taxation	taxation	NOUN
iiclr-27366	762	39	.	.	PUNCT
iiclr-27366	763	1	russia	russia	PROPN
iiclr-27366	763	2	argued	argue	VERB
iiclr-27366	763	3	that	that	SCONJ
iiclr-27366	763	4	yukos	yukos	PROPN
iiclr-27366	763	5	increased	increase	VERB
iiclr-27366	763	6	the	the	DET
iiclr-27366	763	7	oil	oil	NOUN
iiclr-27366	763	8	price	price	NOUN
iiclr-27366	763	9	using	use	VERB
iiclr-27366	763	10	sham	sham	ADJ
iiclr-27366	763	11	shell	shell	NOUN
iiclr-27366	763	12	companies	company	NOUN
iiclr-27366	763	13	and	and	CCONJ
iiclr-27366	763	14	fraudulently	fraudulently	ADV
iiclr-27366	763	15	evaded	evade	VERB
iiclr-27366	763	16	billions	billion	NOUN
iiclr-27366	763	17	of	of	ADP
iiclr-27366	763	18	dollars	dollar	NOUN
iiclr-27366	763	19	of	of	ADP
iiclr-27366	763	20	profits	profit	NOUN
iiclr-27366	763	21	tax	tax	NOUN
iiclr-27366	763	22	from	from	ADP
iiclr-27366	763	23	1999	1999	NUM
iiclr-27366	763	24	to	to	ADP
iiclr-27366	763	25	2004	2004	NUM
iiclr-27366	763	26	by	by	ADP
iiclr-27366	763	27	abusing	abuse	VERB
iiclr-27366	763	28	the	the	DET
iiclr-27366	763	29	program	program	NOUN
iiclr-27366	763	30	.	.	PUNCT
iiclr-27366	764	1	while	while	SCONJ
iiclr-27366	764	2	russia	russia	PROPN
iiclr-27366	764	3	’s	’s	PART
iiclr-27366	764	4	authorities	authority	NOUN
iiclr-27366	764	5	initiated	initiate	VERB
iiclr-27366	764	6	a	a	DET
iiclr-27366	764	7	series	series	NOUN
iiclr-27366	764	8	of	of	ADP
iiclr-27366	764	9	criminal	criminal	ADJ
iiclr-27366	764	10	investigations	investigation	NOUN
iiclr-27366	764	11	,	,	PUNCT
iiclr-27366	764	12	russia	russia	PROPN
iiclr-27366	764	13	’s	’s	PART
iiclr-27366	764	14	tax	tax	NOUN
iiclr-27366	764	15	authorities	authority	NOUN
iiclr-27366	764	16	conducted	conduct	VERB
iiclr-27366	764	17	several	several	ADJ
iiclr-27366	764	18	tax	tax	NOUN
iiclr-27366	764	19	audits	audits	NOUN
iiclr-27366	764	20	on	on	ADP
iiclr-27366	764	21	yukos	yukos	PROPN
iiclr-27366	764	22	in	in	ADP
iiclr-27366	764	23	2003	2003	NUM
iiclr-27366	764	24	and	and	CCONJ
iiclr-27366	764	25	imposed	impose	VERB
iiclr-27366	764	26	a	a	DET
iiclr-27366	764	27	tax	tax	NOUN
iiclr-27366	764	28	of	of	ADP
iiclr-27366	764	29	about	about	ADP
iiclr-27366	764	30	usd	usd	NOUN
iiclr-27366	764	31	24	24	NUM
iiclr-27366	764	32	billion	billion	NUM
iiclr-27366	764	33	.	.	PUNCT
iiclr-27366	765	1	yukos	yukos	PROPN
iiclr-27366	765	2	contended	contend	VERB
iiclr-27366	765	3	that	that	SCONJ
iiclr-27366	765	4	it	it	PRON
iiclr-27366	765	5	was	be	AUX
iiclr-27366	765	6	not	not	PART
iiclr-27366	765	7	abusing	abuse	VERB
iiclr-27366	765	8	the	the	DET
iiclr-27366	765	9	program	program	NOUN
iiclr-27366	765	10	and	and	CCONJ
iiclr-27366	765	11	russia	russia	PROPN
iiclr-27366	765	12	took	take	VERB
iiclr-27366	765	13	a	a	DET
iiclr-27366	765	14	series	series	NOUN
iiclr-27366	765	15	of	of	ADP
iiclr-27366	765	16	measures	measure	NOUN
iiclr-27366	765	17	such	such	ADJ
iiclr-27366	765	18	as	as	ADP
iiclr-27366	765	19	imposing	impose	VERB
iiclr-27366	765	20	an	an	DET
iiclr-27366	765	21	excessive	excessive	ADJ
iiclr-27366	765	22	and	and	CCONJ
iiclr-27366	765	23	discriminatory	discriminatory	ADJ
iiclr-27366	765	24	tax	tax	NOUN
iiclr-27366	765	25	,	,	PUNCT
iiclr-27366	765	26	which	which	PRON
iiclr-27366	765	27	led	lead	VERB
iiclr-27366	765	28	to	to	ADP
iiclr-27366	765	29	the	the	DET
iiclr-27366	765	30	bankruptcy	bankruptcy	NOUN
iiclr-27366	765	31	of	of	ADP
iiclr-27366	765	32	yukos	yukos	PROPN
iiclr-27366	765	33	in	in	ADP
iiclr-27366	765	34	august	august	PROPN
iiclr-27366	765	35	2006.167	2006.167	NUM
iiclr-27366	765	36	the	the	DET
iiclr-27366	765	37	arbitration	arbitration	NOUN
iiclr-27366	765	38	proceeding	proceeding	NOUN
iiclr-27366	765	39	was	be	AUX
iiclr-27366	765	40	initiated	initiate	VERB
iiclr-27366	765	41	under	under	ADP
iiclr-27366	765	42	the	the	DET
iiclr-27366	765	43	provisions	provision	NOUN
iiclr-27366	765	44	of	of	ADP
iiclr-27366	765	45	the	the	DET
iiclr-27366	765	46	energy	energy	NOUN
iiclr-27366	765	47	charter	charter	NOUN
iiclr-27366	765	48	treaty	treaty	NOUN
iiclr-27366	765	49	(	(	PUNCT
iiclr-27366	765	50	“	"	PUNCT
iiclr-27366	765	51	ect”),168	ect”),168	PROPN
iiclr-27366	765	52	which	which	PRON
iiclr-27366	765	53	russia	russia	PROPN
iiclr-27366	765	54	had	have	AUX
iiclr-27366	765	55	not	not	PART
iiclr-27366	765	56	yet	yet	ADV
iiclr-27366	765	57	ratified	ratify	VERB
iiclr-27366	765	58	but	but	CCONJ
iiclr-27366	765	59	the	the	DET
iiclr-27366	765	60	provisions	provision	NOUN
iiclr-27366	765	61	had	have	AUX
iiclr-27366	765	62	been	be	AUX
iiclr-27366	765	63	agreed	agree	VERB
iiclr-27366	765	64	as	as	ADP
iiclr-27366	765	65	legally	legally	ADV
iiclr-27366	765	66	binding	binding	ADJ
iiclr-27366	765	67	as	as	ADP
iiclr-27366	765	68	part	part	NOUN
iiclr-27366	765	69	of	of	ADP
iiclr-27366	765	70	the	the	DET
iiclr-27366	765	71	draft	draft	NOUN
iiclr-27366	765	72	framework	framework	NOUN
iiclr-27366	765	73	.	.	PUNCT
iiclr-27366	766	1	the	the	DET
iiclr-27366	766	2	arbitration	arbitration	NOUN
iiclr-27366	766	3	tribunal	tribunal	NOUN
iiclr-27366	766	4	stated	state	VERB
iiclr-27366	766	5	that	that	SCONJ
iiclr-27366	766	6	it	it	PRON
iiclr-27366	766	7	appears	appear	VERB
iiclr-27366	766	8	yukos	yukos	PROPN
iiclr-27366	766	9	had	have	AUX
iiclr-27366	766	10	partially	partially	ADV
iiclr-27366	766	11	abused	abuse	VERB
iiclr-27366	766	12	the	the	DET
iiclr-27366	766	13	program	program	NOUN
iiclr-27366	766	14	but	but	CCONJ
iiclr-27366	766	15	russia	russia	NOUN
iiclr-27366	766	16	“	"	PUNCT
iiclr-27366	766	17	launch[ed	launch[ed	PROPN
iiclr-27366	766	18	]	]	X
iiclr-27366	766	19	a	a	DET
iiclr-27366	766	20	full	full	ADJ
iiclr-27366	766	21	assault	assault	NOUN
iiclr-27366	766	22	on	on	ADP
iiclr-27366	766	23	yukos	yukos	PROPN
iiclr-27366	766	24	.	.	PUNCT
iiclr-27366	766	25	.	.	PUNCT
iiclr-27366	766	26	.	.	PUNCT
iiclr-27366	767	1	in	in	ADP
iiclr-27366	767	2	order	order	NOUN
iiclr-27366	767	3	to	to	PART
iiclr-27366	767	4	bankrupt	bankrupt	VERB
iiclr-27366	767	5	yukos	yukos	PROPN
iiclr-27366	767	6	and	and	CCONJ
iiclr-27366	767	7	appropriated	appropriate	VERB
iiclr-27366	767	8	its	its	PRON
iiclr-27366	767	9	assets	asset	NOUN
iiclr-27366	767	10	while	while	SCONJ
iiclr-27366	767	11	,	,	PUNCT
iiclr-27366	767	12	at	at	ADP
iiclr-27366	767	13	the	the	DET
iiclr-27366	767	14	same	same	ADJ
iiclr-27366	767	15	time	time	NOUN
iiclr-27366	767	16	,	,	PUNCT
iiclr-27366	767	17	removing	remove	VERB
iiclr-27366	767	18	mr	mr	PROPN
iiclr-27366	767	19	.	.	PROPN
iiclr-27366	767	20	khodorkovsky169	khodorkovsky169	PROPN
iiclr-27366	767	21	from	from	ADP
iiclr-27366	767	22	the	the	DET
iiclr-27366	767	23	political	political	ADJ
iiclr-27366	767	24	arena	arena	NOUN
iiclr-27366	767	25	.	.	PUNCT
iiclr-27366	767	26	”170	”170	PUNCT
iiclr-27366	768	1	the	the	DET
iiclr-27366	768	2	tribunal	tribunal	NOUN
iiclr-27366	768	3	awarded	award	VERB
iiclr-27366	768	4	approximately	approximately	ADV
iiclr-27366	768	5	usd	usd	NOUN
iiclr-27366	768	6	50	50	NUM
iiclr-27366	768	7	billion	billion	NUM
iiclr-27366	768	8	to	to	PART
iiclr-27366	768	9	yukos	yukos	VERB
iiclr-27366	768	10	in	in	ADP
iiclr-27366	768	11	july	july	PROPN
iiclr-27366	768	12	2014	2014	NUM
iiclr-27366	768	13	,	,	PUNCT
iiclr-27366	768	14	which	which	PRON
iiclr-27366	768	15	was	be	AUX
iiclr-27366	768	16	the	the	DET
iiclr-27366	768	17	highest	high	ADJ
iiclr-27366	768	18	amount	amount	NOUN
iiclr-27366	768	19	in	in	ADP
iiclr-27366	768	20	the	the	DET
iiclr-27366	768	21	history	history	NOUN
iiclr-27366	768	22	of	of	ADP
iiclr-27366	768	23	investorstate	investorstate	ADJ
iiclr-27366	768	24	arbitration	arbitration	NOUN
iiclr-27366	768	25	.	.	PUNCT
iiclr-27366	769	1	the	the	DET
iiclr-27366	769	2	amount	amount	NOUN
iiclr-27366	769	3	is	be	AUX
iiclr-27366	769	4	also	also	ADV
iiclr-27366	769	5	equivalent	equivalent	ADJ
iiclr-27366	769	6	to	to	ADP
iiclr-27366	769	7	13	13	NUM
iiclr-27366	769	8	%	%	NOUN
iiclr-27366	769	9	of	of	ADP
iiclr-27366	769	10	russia	russia	PROPN
iiclr-27366	769	11	’s	’s	PART
iiclr-27366	769	12	budget	budget	NOUN
iiclr-27366	769	13	revenue	revenue	NOUN
iiclr-27366	769	14	for	for	ADP
iiclr-27366	769	15	the	the	DET
iiclr-27366	769	16	2014	2014	NUM
iiclr-27366	769	17	fiscal	fiscal	ADJ
iiclr-27366	769	18	year.171	year.171	PROPN
iiclr-27366	769	19	two	two	NUM
iiclr-27366	769	20	key	key	ADJ
iiclr-27366	769	21	takeaways	takeaway	NOUN
iiclr-27366	769	22	from	from	ADP
iiclr-27366	769	23	yukos	yukos	PROPN
iiclr-27366	769	24	from	from	ADP
iiclr-27366	769	25	tpf	tpf	PROPN
iiclr-27366	769	26	and	and	CCONJ
iiclr-27366	769	27	tax	tax	NOUN
iiclr-27366	769	28	treaty	treaty	NOUN
iiclr-27366	769	29	arbitration	arbitration	NOUN
iiclr-27366	769	30	perspective	perspective	NOUN
iiclr-27366	769	31	would	would	AUX
iiclr-27366	769	32	be	be	AUX
iiclr-27366	769	33	the	the	DET
iiclr-27366	769	34	potential	potential	ADJ
iiclr-27366	769	35	impact	impact	NOUN
iiclr-27366	769	36	of	of	ADP
iiclr-27366	769	37	arbitration	arbitration	NOUN
iiclr-27366	769	38	involving	involve	VERB
iiclr-27366	769	39	taxation	taxation	NOUN
iiclr-27366	769	40	on	on	ADP
iiclr-27366	769	41	both	both	DET
iiclr-27366	769	42	(	(	PUNCT
iiclr-27366	769	43	i	i	NOUN
iiclr-27366	769	44	)	)	PUNCT
iiclr-27366	769	45	a	a	DET
iiclr-27366	769	46	multinational	multinational	ADJ
iiclr-27366	769	47	enterprise	enterprise	NOUN
iiclr-27366	769	48	and	and	CCONJ
iiclr-27366	769	49	(	(	PUNCT
iiclr-27366	769	50	ii	ii	NOUN
iiclr-27366	769	51	)	)	PUNCT
iiclr-27366	769	52	a	a	DET
iiclr-27366	769	53	state	state	NOUN
iiclr-27366	769	54	.	.	PUNCT
iiclr-27366	770	1	for	for	ADP
iiclr-27366	770	2	the	the	DET
iiclr-27366	770	3	analysis	analysis	NOUN
iiclr-27366	770	4	below	below	ADP
iiclr-27366	770	5	,	,	PUNCT
iiclr-27366	770	6	investor	investor	NOUN
iiclr-27366	770	7	-	-	PUNCT
iiclr-27366	770	8	state	state	NOUN
iiclr-27366	770	9	arbitration	arbitration	NOUN
iiclr-27366	770	10	is	be	AUX
iiclr-27366	770	11	discussed	discuss	VERB
iiclr-27366	770	12	more	more	ADJ
iiclr-27366	770	13	than	than	ADP
iiclr-27366	770	14	commercial	commercial	ADJ
iiclr-27366	770	15	arbitration	arbitration	NOUN
iiclr-27366	770	16	given	give	VERB
iiclr-27366	770	17	the	the	DET
iiclr-27366	770	18	similar	similar	ADJ
iiclr-27366	770	19	characteristics	characteristic	NOUN
iiclr-27366	770	20	to	to	ADP
iiclr-27366	770	21	tax	tax	NOUN
iiclr-27366	770	22	treaty	treaty	NOUN
iiclr-27366	770	23	arbitration	arbitration	NOUN
iiclr-27366	770	24	,	,	PUNCT
iiclr-27366	770	25	which	which	PRON
iiclr-27366	770	26	involves	involve	VERB
iiclr-27366	770	27	a	a	DET
iiclr-27366	770	28	private	private	ADJ
iiclr-27366	770	29	party	party	NOUN
iiclr-27366	770	30	and	and	CCONJ
iiclr-27366	770	31	a	a	DET
iiclr-27366	770	32	state(s	state(s	NOUN
iiclr-27366	770	33	)	)	PUNCT
iiclr-27366	770	34	.	.	PUNCT
iiclr-27366	771	1	166	166	NUM
iiclr-27366	771	2	.	.	PUNCT
iiclr-27366	772	1	i	i	PRON
iiclr-27366	772	2	d.	d.	PROPN
iiclr-27366	772	3	at	at	ADP
iiclr-27366	772	4	14	14	NUM
iiclr-27366	772	5	-	-	SYM
iiclr-27366	772	6	16	16	NUM
iiclr-27366	772	7	.	.	PUNCT
iiclr-27366	772	8	167	167	NUM
iiclr-27366	772	9	.	.	PUNCT
iiclr-27366	773	1	i	i	PRON
iiclr-27366	773	2	d.	d.	PROPN
iiclr-27366	773	3	at	at	ADP
iiclr-27366	773	4	16	16	NUM
iiclr-27366	773	5	.	.	PUNCT
iiclr-27366	773	6	168	168	NUM
iiclr-27366	773	7	.	.	PUNCT
iiclr-27366	774	1	the	the	DET
iiclr-27366	774	2	energy	energy	NOUN
iiclr-27366	774	3	charter	charter	NOUN
iiclr-27366	774	4	treaty	treaty	NOUN
iiclr-27366	774	5	was	be	AUX
iiclr-27366	774	6	signed	sign	VERB
iiclr-27366	774	7	in	in	ADP
iiclr-27366	774	8	december	december	PROPN
iiclr-27366	774	9	1994	1994	NUM
iiclr-27366	774	10	and	and	CCONJ
iiclr-27366	774	11	entered	enter	VERB
iiclr-27366	774	12	into	into	ADP
iiclr-27366	774	13	legal	legal	ADJ
iiclr-27366	774	14	force	force	NOUN
iiclr-27366	774	15	in	in	ADP
iiclr-27366	774	16	april	april	PROPN
iiclr-27366	774	17	1998	1998	NUM
iiclr-27366	774	18	,	,	PUNCT
iiclr-27366	774	19	and	and	CCONJ
iiclr-27366	774	20	as	as	ADP
iiclr-27366	774	21	of	of	ADP
iiclr-27366	774	22	march	march	PROPN
iiclr-27366	774	23	2022	2022	NUM
iiclr-27366	774	24	,	,	PUNCT
iiclr-27366	774	25	there	there	PRON
iiclr-27366	774	26	are	be	VERB
iiclr-27366	774	27	fifty	fifty	NUM
iiclr-27366	774	28	-	-	PUNCT
iiclr-27366	774	29	three	three	NUM
iiclr-27366	774	30	signatories	signatory	NOUN
iiclr-27366	774	31	and	and	CCONJ
iiclr-27366	774	32	contracting	contracting	NOUN
iiclr-27366	774	33	parties	party	NOUN
iiclr-27366	774	34	to	to	ADP
iiclr-27366	774	35	the	the	DET
iiclr-27366	774	36	treaty	treaty	NOUN
iiclr-27366	774	37	.	.	PUNCT
iiclr-27366	775	1	see	see	VERB
iiclr-27366	775	2	the	the	DET
iiclr-27366	775	3	international	international	ADJ
iiclr-27366	775	4	energy	energy	NOUN
iiclr-27366	775	5	charter	charter	NOUN
iiclr-27366	775	6	consolidated	consolidate	VERB
iiclr-27366	775	7	energy	energy	NOUN
iiclr-27366	775	8	charter	charter	NOUN
iiclr-27366	775	9	treaty	treaty	NOUN
iiclr-27366	775	10	with	with	ADP
iiclr-27366	775	11	related	related	ADJ
iiclr-27366	775	12	documents	document	NOUN
iiclr-27366	775	13	,	,	PUNCT
iiclr-27366	775	14	int’l	int’l	NUM
iiclr-27366	775	15	energy	energy	NOUN
iiclr-27366	775	16	charter	charter	NOUN
iiclr-27366	775	17	(	(	PUNCT
iiclr-27366	775	18	jan	jan	PROPN
iiclr-27366	775	19	.	.	PROPN
iiclr-27366	775	20	15	15	NUM
iiclr-27366	775	21	,	,	PUNCT
iiclr-27366	775	22	2016	2016	NUM
iiclr-27366	775	23	)	)	PUNCT
iiclr-27366	775	24	.	.	PUNCT
iiclr-27366	776	1	the	the	DET
iiclr-27366	776	2	treaty	treaty	NOUN
iiclr-27366	776	3	and	and	CCONJ
iiclr-27366	776	4	its	its	PRON
iiclr-27366	776	5	related	related	ADJ
iiclr-27366	776	6	documents	document	NOUN
iiclr-27366	776	7	,	,	PUNCT
iiclr-27366	776	8	provide	provide	VERB
iiclr-27366	776	9	a	a	DET
iiclr-27366	776	10	“	"	PUNCT
iiclr-27366	776	11	legal	legal	ADJ
iiclr-27366	776	12	and	and	CCONJ
iiclr-27366	776	13	political	political	ADJ
iiclr-27366	776	14	basis	basis	NOUN
iiclr-27366	776	15	for	for	ADP
iiclr-27366	776	16	the	the	DET
iiclr-27366	776	17	creation	creation	NOUN
iiclr-27366	776	18	of	of	ADP
iiclr-27366	776	19	an	an	DET
iiclr-27366	776	20	open	open	ADJ
iiclr-27366	776	21	international	international	ADJ
iiclr-27366	776	22	energy	energy	NOUN
iiclr-27366	776	23	market	market	NOUN
iiclr-27366	776	24	.	.	PUNCT
iiclr-27366	776	25	”	"	PUNCT
iiclr-27366	777	1	i	i	PRON
iiclr-27366	777	2	d.	d.	PROPN
iiclr-27366	777	3	see	see	VERB
iiclr-27366	777	4	also	also	ADV
iiclr-27366	777	5	the	the	DET
iiclr-27366	777	6	energy	energy	NOUN
iiclr-27366	777	7	charter	charter	NOUN
iiclr-27366	777	8	treaty	treaty	NOUN
iiclr-27366	777	9	,	,	PUNCT
iiclr-27366	777	10	dec	dec	PROPN
iiclr-27366	777	11	.	.	PROPN
iiclr-27366	777	12	17	17	NUM
iiclr-27366	777	13	,	,	PUNCT
iiclr-27366	777	14	1994	1994	NUM
iiclr-27366	777	15	,	,	PUNCT
iiclr-27366	777	16	2080	2080	NUM
iiclr-27366	777	17	u.n.t.s	u.n.t.s	PROPN
iiclr-27366	777	18	.	.	PUNCT
iiclr-27366	777	19	95	95	NUM
iiclr-27366	778	1	[	[	X
iiclr-27366	778	2	hereinafter	hereinafter	NOUN
iiclr-27366	778	3	energy	energy	NOUN
iiclr-27366	778	4	charter	charter	NOUN
iiclr-27366	778	5	treaty	treaty	NOUN
iiclr-27366	778	6	]	]	PUNCT
iiclr-27366	778	7	.	.	PUNCT
iiclr-27366	779	1	169	169	NUM
iiclr-27366	779	2	.	.	PUNCT
iiclr-27366	780	1	khodorkovsky	khodorkovsky	PROPN
iiclr-27366	780	2	is	be	AUX
iiclr-27366	780	3	a	a	DET
iiclr-27366	780	4	former	former	ADJ
iiclr-27366	780	5	ceo	ceo	NOUN
iiclr-27366	780	6	of	of	ADP
iiclr-27366	780	7	yukos	yukos	PROPN
iiclr-27366	780	8	who	who	PRON
iiclr-27366	780	9	was	be	AUX
iiclr-27366	780	10	imprisoned	imprison	VERB
iiclr-27366	780	11	in	in	ADP
iiclr-27366	780	12	2003	2003	NUM
iiclr-27366	780	13	on	on	ADP
iiclr-27366	780	14	charges	charge	NOUN
iiclr-27366	780	15	of	of	ADP
iiclr-27366	780	16	fraud	fraud	NOUN
iiclr-27366	780	17	and	and	CCONJ
iiclr-27366	780	18	tax	tax	NOUN
iiclr-27366	780	19	evasion	evasion	NOUN
iiclr-27366	780	20	.	.	PUNCT
iiclr-27366	781	1	see	see	VERB
iiclr-27366	781	2	reuters	reuters	PROPN
iiclr-27366	781	3	,	,	PUNCT
iiclr-27366	781	4	q+a	q+a	PROPN
iiclr-27366	781	5	:	:	PUNCT
iiclr-27366	781	6	who	who	PRON
iiclr-27366	781	7	is	be	AUX
iiclr-27366	781	8	russian	russian	ADJ
iiclr-27366	781	9	jailed	jail	VERB
iiclr-27366	781	10	tycoon	tycoon	ADJ
iiclr-27366	781	11	mikhail	mikhail	PROPN
iiclr-27366	781	12	khodorkovsky	khodorkovsky	PROPN
iiclr-27366	781	13	?	?	PUNCT
iiclr-27366	781	14	,	,	PUNCT
iiclr-27366	781	15	reuters	reuters	PROPN
iiclr-27366	781	16	,	,	PUNCT
iiclr-27366	781	17	(	(	PUNCT
iiclr-27366	781	18	mar	mar	PROPN
iiclr-27366	781	19	.	.	PROPN
iiclr-27366	781	20	3	3	NUM
iiclr-27366	781	21	,	,	PUNCT
iiclr-27366	781	22	2009	2009	NUM
iiclr-27366	781	23	,	,	PUNCT
iiclr-27366	781	24	8:12	8:12	NUM
iiclr-27366	781	25	pm	pm	NOUN
iiclr-27366	781	26	)	)	PUNCT
iiclr-27366	781	27	,	,	PUNCT
iiclr-27366	781	28	https://www.reuters.com/article/us-russia-khodorkovsky-sbidustre5222fj20090303	https://www.reuters.com/article/us-russia-khodorkovsky-sbidustre5222fj20090303	X
iiclr-27366	782	1	[	[	X
iiclr-27366	782	2	https://perma.cc/ut3q-kyzt	https://perma.cc/ut3q-kyzt	X
iiclr-27366	782	3	]	]	PUNCT
iiclr-27366	782	4	.	.	PUNCT
iiclr-27366	782	5	.	.	PUNCT
iiclr-27366	783	1	170	170	NUM
iiclr-27366	783	2	.	.	PUNCT
iiclr-27366	784	1	see	see	VERB
iiclr-27366	784	2	yukos	yukos	PROPN
iiclr-27366	784	3	,	,	PUNCT
iiclr-27366	784	4	supra	supra	PROPN
iiclr-27366	784	5	note	note	NOUN
iiclr-27366	784	6	163	163	NUM
iiclr-27366	784	7	.	.	PUNCT
iiclr-27366	785	1	171	171	NUM
iiclr-27366	785	2	.	.	PUNCT
iiclr-27366	786	1	yukos	yukos	PROPN
iiclr-27366	786	2	universal	universal	PROPN
iiclr-27366	786	3	limited	limit	VERB
iiclr-27366	786	4	(	(	PUNCT
iiclr-27366	786	5	isle	isle	NOUN
iiclr-27366	786	6	of	of	ADP
iiclr-27366	786	7	man	man	NOUN
iiclr-27366	786	8	)	)	PUNCT
iiclr-27366	786	9	v.	v.	ADP
iiclr-27366	786	10	the	the	DET
iiclr-27366	786	11	russian	russian	PROPN
iiclr-27366	786	12	federation	federation	PROPN
iiclr-27366	786	13	,	,	PUNCT
iiclr-27366	786	14	uncitral	uncitral	ADJ
iiclr-27366	786	15	,	,	PUNCT
iiclr-27366	786	16	pca	pca	NOUN
iiclr-27366	786	17	case	case	NOUN
iiclr-27366	786	18	no	no	NOUN
iiclr-27366	786	19	.	.	NOUN
iiclr-27366	786	20	2005	2005	NUM
iiclr-27366	786	21	-	-	SYM
iiclr-27366	786	22	04	04	NUM
iiclr-27366	786	23	/	/	SYM
iiclr-27366	786	24	aa227	aa227	PROPN
iiclr-27366	786	25	,	,	PUNCT
iiclr-27366	786	26	at	at	ADP
iiclr-27366	786	27	13	13	NUM
iiclr-27366	786	28	.	.	PUNCT
iiclr-27366	787	1	2023	2023	NUM
iiclr-27366	787	2	]	]	PUNCT
iiclr-27366	787	3	justice	justice	NOUN
iiclr-27366	787	4	,	,	PUNCT
iiclr-27366	787	5	third	third	ADJ
iiclr-27366	787	6	-	-	PUNCT
iiclr-27366	787	7	party	party	NOUN
iiclr-27366	787	8	funding	funding	NOUN
iiclr-27366	787	9	,	,	PUNCT
iiclr-27366	787	10	and	and	CCONJ
iiclr-27366	787	11	tax	tax	NOUN
iiclr-27366	787	12	treaty	treaty	NOUN
iiclr-27366	787	13	arbitration	arbitration	NOUN
iiclr-27366	787	14	75	75	NUM
iiclr-27366	787	15	i.	i.	NOUN
iiclr-27366	787	16	tax	tax	NOUN
iiclr-27366	787	17	treaty	treaty	NOUN
iiclr-27366	787	18	arbitration	arbitration	NOUN
iiclr-27366	787	19	from	from	ADP
iiclr-27366	787	20	third	third	ADJ
iiclr-27366	787	21	-	-	PUNCT
iiclr-27366	787	22	party	party	NOUN
iiclr-27366	787	23	funder	funder	NOUN
iiclr-27366	787	24	perspective	perspective	NOUN
iiclr-27366	787	25	and	and	CCONJ
iiclr-27366	787	26	tpf	tpf	NOUN
iiclr-27366	787	27	from	from	ADP
iiclr-27366	787	28	taxpayer	taxpayer	PROPN
iiclr-27366	787	29	claimant	claimant	PROPN
iiclr-27366	787	30	perspective	perspective	NOUN
iiclr-27366	787	31	as	as	SCONJ
iiclr-27366	787	32	noted	note	VERB
iiclr-27366	787	33	above	above	ADV
iiclr-27366	787	34	,	,	PUNCT
iiclr-27366	787	35	tpf	tpf	PROPN
iiclr-27366	787	36	is	be	AUX
iiclr-27366	787	37	utilized	utilize	VERB
iiclr-27366	787	38	by	by	ADP
iiclr-27366	787	39	a	a	DET
iiclr-27366	787	40	party	party	NOUN
iiclr-27366	787	41	to	to	ADP
iiclr-27366	787	42	the	the	DET
iiclr-27366	787	43	dispute	dispute	NOUN
iiclr-27366	787	44	mainly	mainly	ADV
iiclr-27366	787	45	to	to	PART
iiclr-27366	787	46	finance	finance	VERB
iiclr-27366	787	47	their	their	PRON
iiclr-27366	787	48	legal	legal	ADJ
iiclr-27366	787	49	fees	fee	NOUN
iiclr-27366	787	50	and	and	CCONJ
iiclr-27366	787	51	relevant	relevant	ADJ
iiclr-27366	787	52	out	out	ADP
iiclr-27366	787	53	-	-	PUNCT
iiclr-27366	787	54	of	of	ADP
iiclr-27366	787	55	-	-	PUNCT
iiclr-27366	787	56	pocket	pocket	NOUN
iiclr-27366	787	57	expenses	expense	NOUN
iiclr-27366	787	58	such	such	ADJ
iiclr-27366	787	59	as	as	ADP
iiclr-27366	787	60	expert	expert	ADJ
iiclr-27366	787	61	fees	fee	NOUN
iiclr-27366	787	62	,	,	PUNCT
iiclr-27366	787	63	arbitrator	arbitrator	NOUN
iiclr-27366	787	64	fees	fee	NOUN
iiclr-27366	787	65	,	,	PUNCT
iiclr-27366	787	66	and	and	CCONJ
iiclr-27366	787	67	discovery	discovery	NOUN
iiclr-27366	787	68	related	relate	VERB
iiclr-27366	787	69	fees	fee	NOUN
iiclr-27366	787	70	,	,	PUNCT
iiclr-27366	787	71	but	but	CCONJ
iiclr-27366	787	72	also	also	ADV
iiclr-27366	787	73	to	to	PART
iiclr-27366	787	74	secure	secure	VERB
iiclr-27366	787	75	working	work	VERB
iiclr-27366	787	76	capital	capital	NOUN
iiclr-27366	787	77	or	or	CCONJ
iiclr-27366	787	78	to	to	PART
iiclr-27366	787	79	finance	finance	VERB
iiclr-27366	787	80	other	other	ADJ
iiclr-27366	787	81	financial	financial	ADJ
iiclr-27366	787	82	liabilities.172	liabilities.172	PROPN
iiclr-27366	787	83	that	that	PRON
iiclr-27366	787	84	said	say	VERB
iiclr-27366	787	85	,	,	PUNCT
iiclr-27366	787	86	as	as	SCONJ
iiclr-27366	787	87	noted	note	VERB
iiclr-27366	787	88	above	above	ADV
iiclr-27366	787	89	,	,	PUNCT
iiclr-27366	787	90	because	because	SCONJ
iiclr-27366	787	91	tpf	tpf	PROPN
iiclr-27366	787	92	is	be	AUX
iiclr-27366	787	93	an	an	DET
iiclr-27366	787	94	investment	investment	NOUN
iiclr-27366	787	95	from	from	ADP
iiclr-27366	787	96	a	a	DET
iiclr-27366	787	97	funder	funder	NOUN
iiclr-27366	787	98	’s	’s	PART
iiclr-27366	787	99	perspective	perspective	NOUN
iiclr-27366	787	100	,	,	PUNCT
iiclr-27366	787	101	there	there	PRON
iiclr-27366	787	102	must	must	AUX
iiclr-27366	787	103	be	be	AUX
iiclr-27366	787	104	a	a	DET
iiclr-27366	787	105	foreseeable	foreseeable	ADJ
iiclr-27366	787	106	return	return	NOUN
iiclr-27366	787	107	on	on	ADP
iiclr-27366	787	108	investment	investment	NOUN
iiclr-27366	787	109	.	.	PUNCT
iiclr-27366	788	1	a	a	DET
iiclr-27366	788	2	funder	funder	NOUN
iiclr-27366	788	3	generally	generally	ADV
iiclr-27366	788	4	takes	take	VERB
iiclr-27366	788	5	into	into	ADP
iiclr-27366	788	6	consideration	consideration	NOUN
iiclr-27366	788	7	the	the	DET
iiclr-27366	788	8	potential	potential	ADJ
iiclr-27366	788	9	value	value	NOUN
iiclr-27366	788	10	of	of	ADP
iiclr-27366	788	11	the	the	DET
iiclr-27366	788	12	outcomes	outcome	NOUN
iiclr-27366	788	13	and	and	CCONJ
iiclr-27366	788	14	the	the	DET
iiclr-27366	788	15	legal	legal	ADJ
iiclr-27366	788	16	merits	merit	NOUN
iiclr-27366	788	17	of	of	ADP
iiclr-27366	788	18	the	the	DET
iiclr-27366	788	19	case	case	NOUN
iiclr-27366	788	20	when	when	SCONJ
iiclr-27366	788	21	making	make	VERB
iiclr-27366	788	22	their	their	PRON
iiclr-27366	788	23	investment	investment	NOUN
iiclr-27366	788	24	decisions	decision	NOUN
iiclr-27366	788	25	.	.	PUNCT
iiclr-27366	789	1	specifically	specifically	ADV
iiclr-27366	789	2	,	,	PUNCT
iiclr-27366	789	3	when	when	SCONJ
iiclr-27366	789	4	conducting	conduct	VERB
iiclr-27366	789	5	a	a	DET
iiclr-27366	789	6	valuation	valuation	NOUN
iiclr-27366	789	7	of	of	ADP
iiclr-27366	789	8	a	a	DET
iiclr-27366	789	9	case	case	NOUN
iiclr-27366	789	10	,	,	PUNCT
iiclr-27366	789	11	a	a	DET
iiclr-27366	789	12	funder	funder	NOUN
iiclr-27366	789	13	normally	normally	ADV
iiclr-27366	789	14	conducts	conduct	VERB
iiclr-27366	789	15	a	a	DET
iiclr-27366	789	16	simple	simple	ADJ
iiclr-27366	789	17	economics	economic	NOUN
iiclr-27366	789	18	test	test	NOUN
iiclr-27366	789	19	that	that	PRON
iiclr-27366	789	20	evaluates	evaluate	VERB
iiclr-27366	789	21	whether	whether	SCONJ
iiclr-27366	789	22	a	a	DET
iiclr-27366	789	23	ratio	ratio	NOUN
iiclr-27366	789	24	between	between	ADP
iiclr-27366	789	25	the	the	DET
iiclr-27366	789	26	sought	seek	VERB
iiclr-27366	789	27	amount	amount	NOUN
iiclr-27366	789	28	by	by	ADP
iiclr-27366	789	29	a	a	DET
iiclr-27366	789	30	borrower	borrower	NOUN
iiclr-27366	789	31	and	and	CCONJ
iiclr-27366	789	32	the	the	DET
iiclr-27366	789	33	potential	potential	ADJ
iiclr-27366	789	34	value	value	NOUN
iiclr-27366	789	35	of	of	ADP
iiclr-27366	789	36	a	a	DET
iiclr-27366	789	37	claim	claim	NOUN
iiclr-27366	789	38	is	be	AUX
iiclr-27366	789	39	at	at	ADP
iiclr-27366	789	40	least	least	ADJ
iiclr-27366	789	41	1:10.173	1:10.173	NUM
iiclr-27366	789	42	however	however	ADV
iiclr-27366	789	43	,	,	PUNCT
iiclr-27366	789	44	it	it	PRON
iiclr-27366	789	45	should	should	AUX
iiclr-27366	789	46	be	be	AUX
iiclr-27366	789	47	noted	note	VERB
iiclr-27366	789	48	that	that	SCONJ
iiclr-27366	789	49	the	the	DET
iiclr-27366	789	50	1:10	1:10	NUM
iiclr-27366	789	51	ratio	ratio	NOUN
iiclr-27366	789	52	does	do	AUX
iiclr-27366	789	53	not	not	PART
iiclr-27366	789	54	mean	mean	VERB
iiclr-27366	789	55	a	a	DET
iiclr-27366	789	56	ten	ten	ADJ
iiclr-27366	789	57	-	-	ADJ
iiclr-27366	789	58	fold	fold	ADJ
iiclr-27366	789	59	return	return	NOUN
iiclr-27366	789	60	but	but	CCONJ
iiclr-27366	789	61	roughly	roughly	ADV
iiclr-27366	789	62	four	four	NUM
iiclr-27366	789	63	times	time	NOUN
iiclr-27366	789	64	the	the	DET
iiclr-27366	789	65	initial	initial	ADJ
iiclr-27366	789	66	investment.174	investment.174	PROPN
iiclr-27366	789	67	for	for	ADP
iiclr-27366	789	68	example	example	NOUN
iiclr-27366	789	69	,	,	PUNCT
iiclr-27366	789	70	if	if	SCONJ
iiclr-27366	789	71	the	the	DET
iiclr-27366	789	72	funder	funder	NOUN
iiclr-27366	789	73	invests	invest	VERB
iiclr-27366	789	74	usd	usd	NOUN
iiclr-27366	789	75	1	1	NUM
iiclr-27366	789	76	million	million	NUM
iiclr-27366	789	77	,	,	PUNCT
iiclr-27366	789	78	the	the	DET
iiclr-27366	789	79	funder	funder	NOUN
iiclr-27366	789	80	would	would	AUX
iiclr-27366	789	81	generally	generally	ADV
iiclr-27366	789	82	expect	expect	VERB
iiclr-27366	789	83	the	the	DET
iiclr-27366	789	84	claimant	claimant	NOUN
iiclr-27366	789	85	to	to	PART
iiclr-27366	789	86	recover	recover	VERB
iiclr-27366	789	87	usd	usd	NOUN
iiclr-27366	789	88	10	10	NUM
iiclr-27366	789	89	million	million	NUM
iiclr-27366	789	90	,	,	PUNCT
iiclr-27366	789	91	which	which	PRON
iiclr-27366	789	92	will	will	AUX
iiclr-27366	789	93	allow	allow	VERB
iiclr-27366	789	94	the	the	DET
iiclr-27366	789	95	funder	funder	NOUN
iiclr-27366	789	96	to	to	PART
iiclr-27366	789	97	recover	recover	VERB
iiclr-27366	789	98	its	its	PRON
iiclr-27366	789	99	initial	initial	ADJ
iiclr-27366	789	100	investment	investment	NOUN
iiclr-27366	789	101	of	of	ADP
iiclr-27366	789	102	usd	usd	NOUN
iiclr-27366	789	103	1	1	NUM
iiclr-27366	789	104	million	million	NUM
iiclr-27366	789	105	plus	plus	CCONJ
iiclr-27366	789	106	a	a	DET
iiclr-27366	789	107	three	three	NUM
iiclr-27366	789	108	-	-	ADJ
iiclr-27366	789	109	fold	fold	ADJ
iiclr-27366	789	110	return	return	NOUN
iiclr-27366	789	111	,	,	PUNCT
iiclr-27366	789	112	that	that	PRON
iiclr-27366	789	113	will	will	AUX
iiclr-27366	789	114	leave	leave	VERB
iiclr-27366	789	115	the	the	DET
iiclr-27366	789	116	funder	funder	NOUN
iiclr-27366	789	117	with	with	ADP
iiclr-27366	789	118	40	40	NUM
iiclr-27366	789	119	%	%	NOUN
iiclr-27366	789	120	and	and	CCONJ
iiclr-27366	789	121	the	the	DET
iiclr-27366	789	122	borrower	borrower	NOUN
iiclr-27366	789	123	with	with	ADP
iiclr-27366	789	124	60	60	NUM
iiclr-27366	789	125	%	%	NOUN
iiclr-27366	789	126	of	of	ADP
iiclr-27366	789	127	the	the	DET
iiclr-27366	789	128	award	award	NOUN
iiclr-27366	789	129	.	.	PUNCT
iiclr-27366	790	1	therefore	therefore	ADV
iiclr-27366	790	2	,	,	PUNCT
iiclr-27366	790	3	when	when	SCONJ
iiclr-27366	790	4	it	it	PRON
iiclr-27366	790	5	becomes	become	VERB
iiclr-27366	790	6	clear	clear	ADJ
iiclr-27366	790	7	to	to	ADP
iiclr-27366	790	8	the	the	DET
iiclr-27366	790	9	funder	funder	NOUN
iiclr-27366	790	10	that	that	PRON
iiclr-27366	790	11	the	the	DET
iiclr-27366	790	12	case	case	NOUN
iiclr-27366	790	13	is	be	AUX
iiclr-27366	790	14	strong	strong	ADJ
iiclr-27366	790	15	enough	enough	ADV
iiclr-27366	790	16	and	and	CCONJ
iiclr-27366	790	17	there	there	PRON
iiclr-27366	790	18	is	be	VERB
iiclr-27366	790	19	a	a	DET
iiclr-27366	790	20	foreseeable	foreseeable	ADJ
iiclr-27366	790	21	return	return	NOUN
iiclr-27366	790	22	,	,	PUNCT
iiclr-27366	790	23	investing	invest	VERB
iiclr-27366	790	24	in	in	ADP
iiclr-27366	790	25	an	an	DET
iiclr-27366	790	26	arbitration	arbitration	NOUN
iiclr-27366	790	27	case	case	NOUN
iiclr-27366	790	28	would	would	AUX
iiclr-27366	790	29	be	be	AUX
iiclr-27366	790	30	highly	highly	ADV
iiclr-27366	790	31	attractive	attractive	ADJ
iiclr-27366	790	32	from	from	ADP
iiclr-27366	790	33	a	a	DET
iiclr-27366	790	34	funder	funder	NOUN
iiclr-27366	790	35	’s	’s	PART
iiclr-27366	790	36	perspective	perspective	NOUN
iiclr-27366	790	37	.	.	PUNCT
iiclr-27366	791	1	in	in	ADP
iiclr-27366	791	2	investor	investor	NOUN
iiclr-27366	791	3	-	-	PUNCT
iiclr-27366	791	4	state	state	NOUN
iiclr-27366	791	5	arbitration	arbitration	NOUN
iiclr-27366	791	6	,	,	PUNCT
iiclr-27366	791	7	it	it	PRON
iiclr-27366	791	8	is	be	AUX
iiclr-27366	791	9	known	know	VERB
iiclr-27366	791	10	that	that	SCONJ
iiclr-27366	791	11	,	,	PUNCT
iiclr-27366	791	12	on	on	ADP
iiclr-27366	791	13	average	average	ADJ
iiclr-27366	791	14	,	,	PUNCT
iiclr-27366	791	15	while	while	SCONJ
iiclr-27366	791	16	the	the	DET
iiclr-27366	791	17	costs	cost	NOUN
iiclr-27366	791	18	of	of	ADP
iiclr-27366	791	19	investment	investment	NOUN
iiclr-27366	791	20	are	be	AUX
iiclr-27366	791	21	about	about	ADV
iiclr-27366	791	22	usd	usd	NOUN
iiclr-27366	791	23	5	5	NUM
iiclr-27366	791	24	million	million	NUM
iiclr-27366	791	25	,	,	PUNCT
iiclr-27366	791	26	an	an	DET
iiclr-27366	791	27	arbitral	arbitral	ADJ
iiclr-27366	791	28	award	award	NOUN
iiclr-27366	791	29	must	must	AUX
iiclr-27366	791	30	be	be	AUX
iiclr-27366	791	31	five	five	NUM
iiclr-27366	791	32	to	to	PART
iiclr-27366	791	33	six	six	NUM
iiclr-27366	791	34	times	time	NOUN
iiclr-27366	791	35	larger	large	ADJ
iiclr-27366	791	36	than	than	ADP
iiclr-27366	791	37	the	the	DET
iiclr-27366	791	38	costs	cost	NOUN
iiclr-27366	791	39	,	,	PUNCT
iiclr-27366	791	40	i.e.	i.e.	X
iiclr-27366	791	41	,	,	PUNCT
iiclr-27366	791	42	approximately	approximately	ADV
iiclr-27366	791	43	,	,	PUNCT
iiclr-27366	791	44	usd	usd	NOUN
iiclr-27366	791	45	30	30	NUM
iiclr-27366	791	46	million.175	million.175	NOUN
iiclr-27366	791	47	in	in	ADP
iiclr-27366	791	48	one	one	NUM
iiclr-27366	791	49	case	case	NOUN
iiclr-27366	791	50	,	,	PUNCT
iiclr-27366	791	51	a	a	DET
iiclr-27366	791	52	funder	funder	NOUN
iiclr-27366	791	53	made	make	VERB
iiclr-27366	791	54	more	more	ADJ
iiclr-27366	791	55	than	than	ADP
iiclr-27366	791	56	a	a	DET
iiclr-27366	791	57	700	700	NUM
iiclr-27366	791	58	%	%	NOUN
iiclr-27366	791	59	return	return	NOUN
iiclr-27366	791	60	from	from	ADP
iiclr-27366	791	61	investing	invest	VERB
iiclr-27366	791	62	in	in	ADP
iiclr-27366	791	63	an	an	DET
iiclr-27366	791	64	investor	investor	NOUN
iiclr-27366	791	65	-	-	PUNCT
iiclr-27366	791	66	state	state	NOUN
iiclr-27366	791	67	arbitration	arbitration	NOUN
iiclr-27366	791	68	proceeding.176	proceeding.176	NOUN
iiclr-27366	791	69	similarly	similarly	ADV
iiclr-27366	791	70	,	,	PUNCT
iiclr-27366	791	71	investing	invest	VERB
iiclr-27366	791	72	in	in	ADP
iiclr-27366	791	73	tax	tax	NOUN
iiclr-27366	791	74	treaty	treaty	NOUN
iiclr-27366	791	75	arbitration	arbitration	NOUN
iiclr-27366	791	76	could	could	AUX
iiclr-27366	791	77	be	be	AUX
iiclr-27366	791	78	as	as	ADV
iiclr-27366	791	79	attractive	attractive	ADJ
iiclr-27366	791	80	as	as	ADP
iiclr-27366	791	81	investing	invest	VERB
iiclr-27366	791	82	in	in	ADP
iiclr-27366	791	83	investor	investor	NOUN
iiclr-27366	791	84	-	-	PUNCT
iiclr-27366	791	85	state	state	NOUN
iiclr-27366	791	86	arbitration	arbitration	NOUN
iiclr-27366	791	87	to	to	ADP
iiclr-27366	791	88	the	the	DET
iiclr-27366	791	89	funders	funder	NOUN
iiclr-27366	791	90	given	give	VERB
iiclr-27366	791	91	the	the	DET
iiclr-27366	791	92	value	value	NOUN
iiclr-27366	791	93	of	of	ADP
iiclr-27366	791	94	a	a	DET
iiclr-27366	791	95	tax	tax	NOUN
iiclr-27366	791	96	treaty	treaty	NOUN
iiclr-27366	791	97	arbitration	arbitration	NOUN
iiclr-27366	791	98	case	case	NOUN
iiclr-27366	791	99	i.e.	i.e.	ADV
iiclr-27366	791	100	,	,	PUNCT
iiclr-27366	791	101	the	the	DET
iiclr-27366	791	102	amount	amount	NOUN
iiclr-27366	791	103	involved	involve	VERB
iiclr-27366	791	104	in	in	ADP
iiclr-27366	791	105	tax	tax	NOUN
iiclr-27366	791	106	dispute	dispute	NOUN
iiclr-27366	791	107	is	be	AUX
iiclr-27366	791	108	generally	generally	ADV
iiclr-27366	791	109	as	as	ADV
iiclr-27366	791	110	large	large	ADJ
iiclr-27366	791	111	as	as	ADP
iiclr-27366	791	112	the	the	DET
iiclr-27366	791	113	amount	amount	NOUN
iiclr-27366	791	114	involved	involve	VERB
iiclr-27366	791	115	in	in	ADP
iiclr-27366	791	116	investor	investor	NOUN
iiclr-27366	791	117	-	-	PUNCT
iiclr-27366	791	118	state	state	NOUN
iiclr-27366	791	119	arbitration	arbitration	NOUN
iiclr-27366	791	120	cases	case	NOUN
iiclr-27366	791	121	.	.	PUNCT
iiclr-27366	792	1	as	as	SCONJ
iiclr-27366	792	2	discussed	discuss	VERB
iiclr-27366	792	3	in	in	ADP
iiclr-27366	792	4	yukos	yukos	PROPN
iiclr-27366	792	5	above	above	ADV
iiclr-27366	792	6	,	,	PUNCT
iiclr-27366	792	7	the	the	DET
iiclr-27366	792	8	amount	amount	NOUN
iiclr-27366	792	9	in	in	ADP
iiclr-27366	792	10	a	a	DET
iiclr-27366	792	11	dispute	dispute	NOUN
iiclr-27366	792	12	involving	involve	VERB
iiclr-27366	792	13	taxation	taxation	NOUN
iiclr-27366	792	14	and	and	CCONJ
iiclr-27366	792	15	a	a	DET
iiclr-27366	792	16	multinational	multinational	ADJ
iiclr-27366	792	17	enterprise	enterprise	NOUN
iiclr-27366	792	18	could	could	AUX
iiclr-27366	792	19	be	be	AUX
iiclr-27366	792	20	as	as	ADV
iiclr-27366	792	21	large	large	ADJ
iiclr-27366	792	22	as	as	ADP
iiclr-27366	792	23	billions	billion	NOUN
iiclr-27366	792	24	of	of	ADP
iiclr-27366	792	25	dollars	dollar	NOUN
iiclr-27366	792	26	in	in	ADP
iiclr-27366	792	27	usd	usd	NOUN
iiclr-27366	792	28	.	.	PUNCT
iiclr-27366	793	1	as	as	SCONJ
iiclr-27366	793	2	noted	note	VERB
iiclr-27366	793	3	,	,	PUNCT
iiclr-27366	793	4	the	the	DET
iiclr-27366	793	5	yukos	yukos	PROPN
iiclr-27366	793	6	case	case	NOUN
iiclr-27366	793	7	was	be	AUX
iiclr-27366	793	8	initiated	initiate	VERB
iiclr-27366	793	9	under	under	ADP
iiclr-27366	793	10	the	the	DET
iiclr-27366	793	11	“	"	PUNCT
iiclr-27366	793	12	expropriation	expropriation	NOUN
iiclr-27366	793	13	clause	clause	NOUN
iiclr-27366	793	14	”	"	PUNCT
iiclr-27366	793	15	of	of	ADP
iiclr-27366	793	16	the	the	DET
iiclr-27366	793	17	ect	ect	VERB
iiclr-27366	793	18	claiming	claim	VERB
iiclr-27366	793	19	that	that	DET
iiclr-27366	793	20	tax	tax	NOUN
iiclr-27366	793	21	imposed	impose	VERB
iiclr-27366	793	22	by	by	ADP
iiclr-27366	793	23	russia	russia	PROPN
iiclr-27366	793	24	constitutes	constitute	VERB
iiclr-27366	793	25	expropriation	expropriation	NOUN
iiclr-27366	793	26	.	.	PUNCT
iiclr-27366	794	1	in	in	ADP
iiclr-27366	794	2	yukos	yukos	PROPN
iiclr-27366	794	3	,	,	PUNCT
iiclr-27366	794	4	russia	russia	PROPN
iiclr-27366	794	5	tried	try	VERB
iiclr-27366	794	6	to	to	PART
iiclr-27366	794	7	argue	argue	VERB
iiclr-27366	794	8	that	that	SCONJ
iiclr-27366	794	9	pursuant	pursuant	NOUN
iiclr-27366	794	10	to	to	ADP
iiclr-27366	794	11	the	the	DET
iiclr-27366	794	12	172	172	NUM
iiclr-27366	794	13	.	.	PUNCT
iiclr-27366	795	1	int’l	int’l	NUM
iiclr-27366	795	2	council	council	PROPN
iiclr-27366	795	3	for	for	ADP
iiclr-27366	795	4	com	com	PROPN
iiclr-27366	795	5	.	.	PUNCT
iiclr-27366	795	6	arb	arb	PROPN
iiclr-27366	795	7	.	.	PUNCT
iiclr-27366	796	1	[	[	X
iiclr-27366	796	2	icca	icca	X
iiclr-27366	796	3	]	]	X
iiclr-27366	796	4	,	,	PUNCT
iiclr-27366	796	5	supra	supra	PROPN
iiclr-27366	796	6	note	note	PROPN
iiclr-27366	796	7	72	72	NUM
iiclr-27366	796	8	,	,	PUNCT
iiclr-27366	796	9	at	at	ADP
iiclr-27366	796	10	20	20	NUM
iiclr-27366	796	11	.	.	PUNCT
iiclr-27366	796	12	173	173	NUM
iiclr-27366	796	13	.	.	PUNCT
iiclr-27366	797	1	i	i	PRON
iiclr-27366	797	2	d.	d.	PROPN
iiclr-27366	797	3	at	at	ADP
iiclr-27366	797	4	25	25	NUM
iiclr-27366	797	5	.	.	PUNCT
iiclr-27366	797	6	174	174	NUM
iiclr-27366	797	7	.	.	PUNCT
iiclr-27366	798	1	i	i	PRON
iiclr-27366	798	2	d.	d.	PROPN
iiclr-27366	798	3	175	175	NUM
iiclr-27366	798	4	.	.	PUNCT
iiclr-27366	799	1	brooke	brooke	PROPN
iiclr-27366	799	2	guven	guven	PROPN
iiclr-27366	799	3	&	&	CCONJ
iiclr-27366	799	4	lise	lise	PROPN
iiclr-27366	799	5	johnson	johnson	PROPN
iiclr-27366	799	6	,	,	PUNCT
iiclr-27366	799	7	the	the	DET
iiclr-27366	799	8	policy	policy	NOUN
iiclr-27366	799	9	implications	implication	NOUN
iiclr-27366	799	10	of	of	ADP
iiclr-27366	799	11	third	third	ADJ
iiclr-27366	799	12	-	-	PUNCT
iiclr-27366	799	13	party	party	NOUN
iiclr-27366	799	14	funding	funding	NOUN
iiclr-27366	799	15	in	in	ADP
iiclr-27366	799	16	investor	investor	NOUN
iiclr-27366	799	17	-	-	PUNCT
iiclr-27366	799	18	state	state	NOUN
iiclr-27366	799	19	dispute	dispute	NOUN
iiclr-27366	799	20	settlement	settlement	NOUN
iiclr-27366	799	21	6	6	NUM
iiclr-27366	799	22	(	(	PUNCT
iiclr-27366	799	23	ccsi	ccsi	PROPN
iiclr-27366	799	24	working	working	PROPN
iiclr-27366	799	25	paper	paper	NOUN
iiclr-27366	799	26	2019	2019	NUM
iiclr-27366	799	27	)	)	PUNCT
iiclr-27366	799	28	,	,	PUNCT
iiclr-27366	799	29	https://scholarship.law.columbia	https://scholarship.law.columbia	PROPN
iiclr-27366	799	30	.	.	PUNCT
iiclr-27366	800	1	edu	edu	PROPN
iiclr-27366	800	2	/	/	SYM
iiclr-27366	800	3	cgi	cgi	PROPN
iiclr-27366	800	4	/	/	SYM
iiclr-27366	800	5	viewcontent.cgi?article=1007&context	viewcontent.cgi?article=1007&context	NOUN
iiclr-27366	800	6	=	=	SYM
iiclr-27366	800	7	sustainable_investment_staffpubs	sustainable_investment_staffpub	NOUN
iiclr-27366	800	8	.	.	PUNCT
iiclr-27366	801	1	176	176	NUM
iiclr-27366	801	2	.	.	PUNCT
iiclr-27366	802	1	i	i	PRON
iiclr-27366	802	2	d.	d.	PROPN
iiclr-27366	802	3	;	;	PUNCT
iiclr-27366	802	4	see	see	VERB
iiclr-27366	802	5	also	also	ADV
iiclr-27366	802	6	burford	burford	NOUN
iiclr-27366	802	7	capital	capital	NOUN
iiclr-27366	802	8	,	,	PUNCT
iiclr-27366	802	9	2018	2018	NUM
iiclr-27366	802	10	interim	interim	ADJ
iiclr-27366	802	11	report	report	NOUN
iiclr-27366	802	12	(	(	PUNCT
iiclr-27366	802	13	2018	2018	NUM
iiclr-27366	802	14	)	)	PUNCT
iiclr-27366	802	15	,	,	PUNCT
iiclr-27366	802	16	https://www.burfordcapital	https://www.burfordcapital	PROPN
iiclr-27366	802	17	.	.	PUNCT
iiclr-27366	802	18	com	com	NOUN
iiclr-27366	802	19	/	/	SYM
iiclr-27366	802	20	media/1525	media/1525	NOUN
iiclr-27366	802	21	/	/	SYM
iiclr-27366	802	22	bur-30307	bur-30307	NOUN
iiclr-27366	802	23	-	-	PUNCT
iiclr-27366	802	24	interim	interim	ADJ
iiclr-27366	802	25	-	-	PUNCT
iiclr-27366	802	26	report-2018	report-2018	NOUN
iiclr-27366	802	27	-	-	PUNCT
iiclr-27366	802	28	web.pdf	web.pdf	NOUN
iiclr-27366	802	29	[	[	X
iiclr-27366	802	30	https://perma.cc/jwk4-3bgs	https://perma.cc/jwk4-3bgs	X
iiclr-27366	802	31	]	]	X
iiclr-27366	802	32	;	;	PUNCT
iiclr-27366	802	33	see	see	VERB
iiclr-27366	802	34	also	also	ADV
iiclr-27366	802	35	teinver	teinver	ADP
iiclr-27366	802	36	s.a	s.a	PROPN
iiclr-27366	802	37	.	.	PROPN
iiclr-27366	802	38	,	,	PUNCT
iiclr-27366	802	39	transportes	transportes	PROPN
iiclr-27366	802	40	de	de	PROPN
iiclr-27366	802	41	cercanias	cercanias	PROPN
iiclr-27366	802	42	s.	s.	PROPN
iiclr-27366	802	43	a.	a.	PROPN
iiclr-27366	802	44	and	and	CCONJ
iiclr-27366	802	45	autobuses	autobuses	PROPN
iiclr-27366	802	46	urbanos	urbanos	PROPN
iiclr-27366	802	47	del	del	PROPN
iiclr-27366	802	48	sur	sur	PROPN
iiclr-27366	802	49	s.a	s.a	PROPN
iiclr-27366	802	50	.	.	PROPN
iiclr-27366	803	1	v.	v.	ADP
iiclr-27366	803	2	the	the	DET
iiclr-27366	803	3	argentine	argentine	PROPN
iiclr-27366	803	4	republic	republic	PROPN
iiclr-27366	803	5	,	,	PUNCT
iiclr-27366	803	6	award	award	NOUN
iiclr-27366	803	7	,	,	PUNCT
iiclr-27366	803	8	icsid	icsid	ADJ
iiclr-27366	803	9	case	case	NOUN
iiclr-27366	803	10	no	no	INTJ
iiclr-27366	803	11	.	.	PUNCT
iiclr-27366	804	1	arb/09/1	arb/09/1	PROPN
iiclr-27366	804	2	(	(	PUNCT
iiclr-27366	804	3	july	july	PROPN
iiclr-27366	804	4	29	29	NUM
iiclr-27366	804	5	,	,	PUNCT
iiclr-27366	804	6	2017	2017	NUM
iiclr-27366	804	7	)	)	PUNCT
iiclr-27366	804	8	.	.	PUNCT
iiclr-27366	805	1	76	76	NUM
iiclr-27366	805	2	indiana	indiana	PROPN
iiclr-27366	805	3	int’l	int’l	NUM
iiclr-27366	805	4	&	&	CCONJ
iiclr-27366	805	5	comp	comp	PROPN
iiclr-27366	805	6	.	.	PUNCT
iiclr-27366	806	1	law	law	NOUN
iiclr-27366	806	2	review	review	NOUN
iiclr-27366	807	1	[	[	X
iiclr-27366	807	2	vol	vol	NOUN
iiclr-27366	807	3	.	.	PUNCT
iiclr-27366	808	1	33:39	33:39	NUM
iiclr-27366	808	2	carve	carve	NOUN
iiclr-27366	808	3	-	-	PUNCT
iiclr-27366	808	4	out	out	NOUN
iiclr-27366	808	5	provision,177	provision,177	ADP
iiclr-27366	808	6	the	the	DET
iiclr-27366	808	7	tribunal	tribunal	NOUN
iiclr-27366	808	8	does	do	AUX
iiclr-27366	808	9	not	not	PART
iiclr-27366	808	10	have	have	VERB
iiclr-27366	808	11	jurisdiction	jurisdiction	NOUN
iiclr-27366	808	12	over	over	ADP
iiclr-27366	808	13	the	the	DET
iiclr-27366	808	14	issues	issue	NOUN
iiclr-27366	808	15	involving	involve	VERB
iiclr-27366	808	16	taxation	taxation	NOUN
iiclr-27366	808	17	,	,	PUNCT
iiclr-27366	808	18	but	but	CCONJ
iiclr-27366	808	19	the	the	DET
iiclr-27366	808	20	tribunal	tribunal	NOUN
iiclr-27366	808	21	stated	state	VERB
iiclr-27366	808	22	that	that	SCONJ
iiclr-27366	808	23	it	it	PRON
iiclr-27366	808	24	has	have	VERB
iiclr-27366	808	25	jurisdiction	jurisdiction	NOUN
iiclr-27366	808	26	over	over	ADP
iiclr-27366	808	27	the	the	DET
iiclr-27366	808	28	issue	issue	NOUN
iiclr-27366	808	29	under	under	ADP
iiclr-27366	808	30	the	the	DET
iiclr-27366	808	31	claw	claw	NOUN
iiclr-27366	808	32	-	-	PUNCT
iiclr-27366	808	33	back	back	NOUN
iiclr-27366	808	34	provision178	provision178	PROPN
iiclr-27366	808	35	as	as	SCONJ
iiclr-27366	808	36	the	the	DET
iiclr-27366	808	37	taxation	taxation	NOUN
iiclr-27366	808	38	at	at	ADP
iiclr-27366	808	39	issue	issue	NOUN
iiclr-27366	808	40	appears	appear	VERB
iiclr-27366	808	41	to	to	PART
iiclr-27366	808	42	be	be	AUX
iiclr-27366	808	43	an	an	DET
iiclr-27366	808	44	“	"	PUNCT
iiclr-27366	808	45	expropriation	expropriation	NOUN
iiclr-27366	808	46	.	.	PUNCT
iiclr-27366	808	47	”179	”179	PUNCT
iiclr-27366	809	1	russia	russia	PROPN
iiclr-27366	809	2	further	far	ADV
iiclr-27366	809	3	argued	argue	VERB
iiclr-27366	809	4	that	that	SCONJ
iiclr-27366	809	5	the	the	DET
iiclr-27366	809	6	taxation	taxation	NOUN
iiclr-27366	809	7	was	be	AUX
iiclr-27366	809	8	not	not	PART
iiclr-27366	809	9	“	"	PUNCT
iiclr-27366	809	10	discriminatory,”180	discriminatory,”180	NOUN
iiclr-27366	809	11	stating	state	VERB
iiclr-27366	809	12	that	that	SCONJ
iiclr-27366	809	13	the	the	DET
iiclr-27366	809	14	same	same	ADJ
iiclr-27366	809	15	taxation	taxation	NOUN
iiclr-27366	809	16	measures	measure	NOUN
iiclr-27366	809	17	have	have	AUX
iiclr-27366	809	18	been	be	AUX
iiclr-27366	809	19	applied	apply	VERB
iiclr-27366	809	20	to	to	ADP
iiclr-27366	809	21	other	other	ADJ
iiclr-27366	809	22	offenders	offender	NOUN
iiclr-27366	809	23	in	in	ADP
iiclr-27366	809	24	the	the	DET
iiclr-27366	809	25	same	same	ADJ
iiclr-27366	809	26	manner	manner	NOUN
iiclr-27366	809	27	and	and	CCONJ
iiclr-27366	809	28	the	the	DET
iiclr-27366	809	29	“	"	PUNCT
iiclr-27366	809	30	searches	search	NOUN
iiclr-27366	809	31	and	and	CCONJ
iiclr-27366	809	32	seizures	seizure	NOUN
iiclr-27366	809	33	were	be	AUX
iiclr-27366	809	34	taken	take	VERB
iiclr-27366	809	35	as	as	ADP
iiclr-27366	809	36	part	part	NOUN
iiclr-27366	809	37	of	of	ADP
iiclr-27366	809	38	legitimate	legitimate	ADJ
iiclr-27366	809	39	taxation	taxation	NOUN
iiclr-27366	809	40	measures	measure	NOUN
iiclr-27366	809	41	and	and	CCONJ
iiclr-27366	809	42	conducted	conduct	VERB
iiclr-27366	809	43	in	in	ADP
iiclr-27366	809	44	accordance	accordance	NOUN
iiclr-27366	809	45	with	with	ADP
iiclr-27366	809	46	normal	normal	ADJ
iiclr-27366	809	47	russian	russian	ADJ
iiclr-27366	809	48	practice	practice	NOUN
iiclr-27366	809	49	and	and	CCONJ
iiclr-27366	809	50	the	the	DET
iiclr-27366	809	51	appropriate	appropriate	ADJ
iiclr-27366	809	52	procedural	procedural	ADJ
iiclr-27366	809	53	protections	protection	NOUN
iiclr-27366	809	54	available	available	ADJ
iiclr-27366	809	55	under	under	ADP
iiclr-27366	809	56	russian	russian	ADJ
iiclr-27366	809	57	law”.181	law”.181	PROPN
iiclr-27366	809	58	although	although	SCONJ
iiclr-27366	809	59	the	the	DET
iiclr-27366	809	60	case	case	NOUN
iiclr-27366	809	61	is	be	AUX
iiclr-27366	809	62	an	an	DET
iiclr-27366	809	63	investor	investor	NOUN
iiclr-27366	809	64	-	-	PUNCT
iiclr-27366	809	65	state	state	NOUN
iiclr-27366	809	66	arbitration	arbitration	NOUN
iiclr-27366	809	67	case	case	NOUN
iiclr-27366	809	68	that	that	PRON
iiclr-27366	809	69	was	be	AUX
iiclr-27366	809	70	initiated	initiate	VERB
iiclr-27366	809	71	under	under	ADP
iiclr-27366	809	72	the	the	DET
iiclr-27366	809	73	ect	ect	NOUN
iiclr-27366	809	74	,	,	PUNCT
iiclr-27366	809	75	a	a	DET
iiclr-27366	809	76	case	case	NOUN
iiclr-27366	809	77	involving	involve	VERB
iiclr-27366	809	78	a	a	DET
iiclr-27366	809	79	similar	similar	ADJ
iiclr-27366	809	80	issue	issue	NOUN
iiclr-27366	809	81	i.e.	i.e.	X
iiclr-27366	809	82	,	,	PUNCT
iiclr-27366	809	83	“	"	PUNCT
iiclr-27366	809	84	discriminatory	discriminatory	ADJ
iiclr-27366	809	85	taxation	taxation	NOUN
iiclr-27366	809	86	”	"	PUNCT
iiclr-27366	809	87	could	could	AUX
iiclr-27366	809	88	also	also	ADV
iiclr-27366	809	89	possibly	possibly	ADV
iiclr-27366	809	90	be	be	AUX
iiclr-27366	809	91	initiated	initiate	VERB
iiclr-27366	809	92	under	under	ADP
iiclr-27366	809	93	the	the	DET
iiclr-27366	809	94	non	non	ADJ
iiclr-27366	809	95	-	-	ADJ
iiclr-27366	809	96	discrimination	discrimination	ADJ
iiclr-27366	809	97	clause182	clause182	NOUN
iiclr-27366	809	98	of	of	ADP
iiclr-27366	809	99	a	a	DET
iiclr-27366	809	100	tax	tax	NOUN
iiclr-27366	809	101	treaty	treaty	NOUN
iiclr-27366	809	102	which	which	PRON
iiclr-27366	809	103	similarly	similarly	ADV
iiclr-27366	809	104	prevents	prevent	VERB
iiclr-27366	809	105	discriminatory	discriminatory	ADJ
iiclr-27366	809	106	and	and	CCONJ
iiclr-27366	809	107	non	non	ADJ
iiclr-27366	809	108	-	-	ADJ
iiclr-27366	809	109	favorable	favorable	ADJ
iiclr-27366	809	110	tax	tax	NOUN
iiclr-27366	809	111	treatment	treatment	NOUN
iiclr-27366	809	112	and	and	CCONJ
iiclr-27366	809	113	ensures	ensure	VERB
iiclr-27366	809	114	equal	equal	ADJ
iiclr-27366	809	115	treatment.183	treatment.183	NOUN
iiclr-27366	809	116	also	also	ADV
iiclr-27366	809	117	,	,	PUNCT
iiclr-27366	809	118	though	though	SCONJ
iiclr-27366	809	119	the	the	DET
iiclr-27366	809	120	details	detail	NOUN
iiclr-27366	809	121	of	of	ADP
iiclr-27366	809	122	the	the	DET
iiclr-27366	809	123	map	map	NOUN
iiclr-27366	809	124	and	and	CCONJ
iiclr-27366	809	125	tax	tax	NOUN
iiclr-27366	809	126	treaty	treaty	NOUN
iiclr-27366	809	127	arbitration	arbitration	NOUN
iiclr-27366	809	128	cases	case	NOUN
iiclr-27366	809	129	are	be	AUX
iiclr-27366	809	130	not	not	PART
iiclr-27366	809	131	publicly	publicly	ADV
iiclr-27366	809	132	known	know	VERB
iiclr-27366	809	133	,	,	PUNCT
iiclr-27366	809	134	apparently	apparently	ADV
iiclr-27366	809	135	,	,	PUNCT
iiclr-27366	809	136	the	the	DET
iiclr-27366	809	137	amount	amount	NOUN
iiclr-27366	809	138	involved	involve	VERB
iiclr-27366	809	139	in	in	ADP
iiclr-27366	809	140	typical	typical	ADJ
iiclr-27366	809	141	tax	tax	NOUN
iiclr-27366	809	142	treaty	treaty	NOUN
iiclr-27366	809	143	disputes	dispute	NOUN
iiclr-27366	809	144	involving	involve	VERB
iiclr-27366	809	145	multinational	multinational	ADJ
iiclr-27366	809	146	enterprises	enterprise	NOUN
iiclr-27366	809	147	,	,	PUNCT
iiclr-27366	809	148	for	for	ADP
iiclr-27366	809	149	instance	instance	NOUN
iiclr-27366	809	150	,	,	PUNCT
iiclr-27366	809	151	beneficial	beneficial	ADJ
iiclr-27366	809	152	ownership	ownership	NOUN
iiclr-27366	809	153	disputes	dispute	NOUN
iiclr-27366	809	154	concerning	concern	VERB
iiclr-27366	809	155	capital	capital	NOUN
iiclr-27366	809	156	gains	gain	NOUN
iiclr-27366	809	157	tax	tax	NOUN
iiclr-27366	809	158	and	and	CCONJ
iiclr-27366	809	159	dividend	dividend	NOUN
iiclr-27366	809	160	withholding	withholding	NOUN
iiclr-27366	809	161	tax	tax	NOUN
iiclr-27366	809	162	,	,	PUNCT
iiclr-27366	809	163	or	or	CCONJ
iiclr-27366	809	164	other	other	ADJ
iiclr-27366	809	165	cases	case	NOUN
iiclr-27366	809	166	involving	involve	VERB
iiclr-27366	809	167	typical	typical	ADJ
iiclr-27366	809	168	tax	tax	NOUN
iiclr-27366	809	169	treaty	treaty	NOUN
iiclr-27366	809	170	issues	issue	NOUN
iiclr-27366	809	171	discussed	discuss	VERB
iiclr-27366	809	172	above	above	ADV
iiclr-27366	809	173	,	,	PUNCT
iiclr-27366	809	174	including	include	VERB
iiclr-27366	809	175	a	a	DET
iiclr-27366	809	176	case	case	NOUN
iiclr-27366	809	177	involving	involve	VERB
iiclr-27366	809	178	the	the	DET
iiclr-27366	809	179	“	"	PUNCT
iiclr-27366	809	180	non	non	ADJ
iiclr-27366	809	181	-	-	NOUN
iiclr-27366	809	182	discrimination	discrimination	NOUN
iiclr-27366	809	183	”	"	PUNCT
iiclr-27366	809	184	clause,184	clause,184	NOUN
iiclr-27366	809	185	would	would	AUX
iiclr-27366	809	186	normally	normally	ADV
iiclr-27366	809	187	be	be	AUX
iiclr-27366	809	188	at	at	ADP
iiclr-27366	809	189	least	least	ADJ
iiclr-27366	809	190	millions	million	NOUN
iiclr-27366	809	191	of	of	ADP
iiclr-27366	809	192	dollars	dollar	NOUN
iiclr-27366	809	193	in	in	ADP
iiclr-27366	809	194	usd	usd	NOUN
iiclr-27366	809	195	.	.	PUNCT
iiclr-27366	810	1	generally	generally	ADV
iiclr-27366	810	2	,	,	PUNCT
iiclr-27366	810	3	when	when	SCONJ
iiclr-27366	810	4	a	a	DET
iiclr-27366	810	5	tax	tax	NOUN
iiclr-27366	810	6	dispute	dispute	NOUN
iiclr-27366	810	7	occurs	occur	VERB
iiclr-27366	810	8	with	with	ADP
iiclr-27366	810	9	a	a	DET
iiclr-27366	810	10	state	state	NOUN
iiclr-27366	810	11	,	,	PUNCT
iiclr-27366	810	12	in	in	ADP
iiclr-27366	810	13	other	other	ADJ
iiclr-27366	810	14	words	word	NOUN
iiclr-27366	810	15	when	when	SCONJ
iiclr-27366	810	16	a	a	DET
iiclr-27366	810	17	state	state	NOUN
iiclr-27366	810	18	imposes	impose	VERB
iiclr-27366	810	19	a	a	DET
iiclr-27366	810	20	tax	tax	NOUN
iiclr-27366	810	21	that	that	PRON
iiclr-27366	810	22	is	be	AUX
iiclr-27366	810	23	excessive	excessive	ADJ
iiclr-27366	810	24	or	or	CCONJ
iiclr-27366	810	25	unjust	unjust	ADJ
iiclr-27366	810	26	from	from	ADP
iiclr-27366	810	27	a	a	DET
iiclr-27366	810	28	taxpayer	taxpayer	NOUN
iiclr-27366	810	29	’s	’s	PART
iiclr-27366	810	30	perspective	perspective	NOUN
iiclr-27366	810	31	,	,	PUNCT
iiclr-27366	810	32	the	the	DET
iiclr-27366	810	33	177	177	NUM
iiclr-27366	810	34	.	.	PUNCT
iiclr-27366	811	1	see	see	VERB
iiclr-27366	811	2	the	the	DET
iiclr-27366	811	3	energy	energy	NOUN
iiclr-27366	811	4	charter	charter	NOUN
iiclr-27366	811	5	treaty	treaty	NOUN
iiclr-27366	811	6	,	,	PUNCT
iiclr-27366	811	7	supra	supra	PROPN
iiclr-27366	811	8	note	note	PROPN
iiclr-27366	811	9	168	168	NUM
iiclr-27366	811	10	.	.	NOUN
iiclr-27366	812	1	178	178	NUM
iiclr-27366	812	2	.	.	PUNCT
iiclr-27366	813	1	see	see	VERB
iiclr-27366	813	2	i	i	PRON
iiclr-27366	813	3	d.	d.	PROPN
iiclr-27366	813	4	art	art	PROPN
iiclr-27366	813	5	.	.	PUNCT
iiclr-27366	814	1	21(5	21(5	NUM
iiclr-27366	814	2	)	)	PUNCT
iiclr-27366	814	3	.	.	PUNCT
iiclr-27366	815	1	179	179	NUM
iiclr-27366	815	2	.	.	PUNCT
iiclr-27366	816	1	see	see	VERB
iiclr-27366	816	2	yukos	yukos	PROPN
iiclr-27366	816	3	universal	universal	PROPN
iiclr-27366	816	4	limited	limit	VERB
iiclr-27366	816	5	(	(	PUNCT
iiclr-27366	816	6	isle	isle	NOUN
iiclr-27366	816	7	of	of	ADP
iiclr-27366	816	8	man	man	NOUN
iiclr-27366	816	9	)	)	PUNCT
iiclr-27366	816	10	v.	v.	ADP
iiclr-27366	816	11	the	the	DET
iiclr-27366	816	12	russian	russian	PROPN
iiclr-27366	816	13	federation	federation	PROPN
iiclr-27366	816	14	,	,	PUNCT
iiclr-27366	816	15	uncitral	uncitral	ADJ
iiclr-27366	816	16	,	,	PUNCT
iiclr-27366	816	17	pca	pca	NOUN
iiclr-27366	816	18	case	case	NOUN
iiclr-27366	816	19	no	no	NOUN
iiclr-27366	816	20	.	.	NOUN
iiclr-27366	816	21	2005	2005	NUM
iiclr-27366	816	22	-	-	SYM
iiclr-27366	816	23	04	04	NUM
iiclr-27366	816	24	/	/	SYM
iiclr-27366	816	25	aa227	aa227	PROPN
iiclr-27366	816	26	,	,	PUNCT
iiclr-27366	816	27	at	at	ADP
iiclr-27366	816	28	448	448	NUM
iiclr-27366	816	29	-	-	SYM
iiclr-27366	816	30	49	49	NUM
iiclr-27366	816	31	.	.	PUNCT
iiclr-27366	817	1	180	180	NUM
iiclr-27366	817	2	.	.	PUNCT
iiclr-27366	818	1	i	i	PRON
iiclr-27366	818	2	d.	d.	PROPN
iiclr-27366	818	3	at	at	ADP
iiclr-27366	818	4	17	17	NUM
iiclr-27366	818	5	.	.	PUNCT
iiclr-27366	819	1	181	181	NUM
iiclr-27366	819	2	.	.	PUNCT
iiclr-27366	820	1	i	i	PRON
iiclr-27366	820	2	d.	d.	PROPN
iiclr-27366	820	3	182	182	NUM
iiclr-27366	820	4	.	.	PUNCT
iiclr-27366	821	1	articles	article	NOUN
iiclr-27366	821	2	of	of	ADP
iiclr-27366	821	3	the	the	DET
iiclr-27366	821	4	model	model	NOUN
iiclr-27366	821	5	convention	convention	NOUN
iiclr-27366	821	6	with	with	ADP
iiclr-27366	821	7	respect	respect	NOUN
iiclr-27366	821	8	to	to	ADP
iiclr-27366	821	9	taxes	taxis	NOUN
iiclr-27366	821	10	on	on	ADP
iiclr-27366	821	11	income	income	NOUN
iiclr-27366	821	12	and	and	CCONJ
iiclr-27366	821	13	capital	capital	NOUN
iiclr-27366	821	14	,	,	PUNCT
iiclr-27366	821	15	supra	supra	PROPN
iiclr-27366	821	16	note	note	PROPN
iiclr-27366	821	17	18	18	NUM
iiclr-27366	821	18	.	.	NOUN
iiclr-27366	821	19	183	183	NUM
iiclr-27366	821	20	.	.	PUNCT
iiclr-27366	822	1	article	article	PROPN
iiclr-27366	822	2	24(5	24(5	NUM
iiclr-27366	822	3	)	)	PUNCT
iiclr-27366	822	4	of	of	ADP
iiclr-27366	822	5	the	the	DET
iiclr-27366	822	6	oecd	oecd	PROPN
iiclr-27366	822	7	model	model	PROPN
iiclr-27366	822	8	tax	tax	PROPN
iiclr-27366	822	9	convention	convention	NOUN
iiclr-27366	822	10	states	state	VERB
iiclr-27366	822	11	that	that	SCONJ
iiclr-27366	822	12	:	:	PUNCT
iiclr-27366	822	13	5	5	X
iiclr-27366	822	14	.	.	X
iiclr-27366	822	15	enterprises	enterprise	NOUN
iiclr-27366	822	16	of	of	ADP
iiclr-27366	822	17	a	a	DET
iiclr-27366	822	18	contracting	contracting	NOUN
iiclr-27366	822	19	state	state	NOUN
iiclr-27366	822	20	,	,	PUNCT
iiclr-27366	822	21	the	the	DET
iiclr-27366	822	22	capital	capital	NOUN
iiclr-27366	822	23	of	of	ADP
iiclr-27366	822	24	which	which	PRON
iiclr-27366	822	25	is	be	AUX
iiclr-27366	822	26	wholly	wholly	ADV
iiclr-27366	822	27	or	or	CCONJ
iiclr-27366	822	28	partly	partly	ADV
iiclr-27366	822	29	owned	own	VERB
iiclr-27366	822	30	or	or	CCONJ
iiclr-27366	822	31	controlled	control	VERB
iiclr-27366	822	32	,	,	PUNCT
iiclr-27366	822	33	directly	directly	ADV
iiclr-27366	822	34	or	or	CCONJ
iiclr-27366	822	35	indirectly	indirectly	ADV
iiclr-27366	822	36	,	,	PUNCT
iiclr-27366	822	37	by	by	ADP
iiclr-27366	822	38	one	one	NUM
iiclr-27366	822	39	or	or	CCONJ
iiclr-27366	822	40	more	more	ADJ
iiclr-27366	822	41	residents	resident	NOUN
iiclr-27366	822	42	of	of	ADP
iiclr-27366	822	43	the	the	DET
iiclr-27366	822	44	other	other	ADJ
iiclr-27366	822	45	contracting	contracting	NOUN
iiclr-27366	822	46	state	state	NOUN
iiclr-27366	822	47	,	,	PUNCT
iiclr-27366	822	48	shall	shall	AUX
iiclr-27366	822	49	not	not	PART
iiclr-27366	822	50	be	be	AUX
iiclr-27366	822	51	subjected	subject	VERB
iiclr-27366	822	52	in	in	ADP
iiclr-27366	822	53	the	the	DET
iiclr-27366	822	54	first	first	ADV
iiclr-27366	822	55	-	-	PUNCT
iiclr-27366	822	56	mentioned	mention	VERB
iiclr-27366	822	57	state	state	NOUN
iiclr-27366	822	58	to	to	ADP
iiclr-27366	822	59	any	any	DET
iiclr-27366	822	60	taxation	taxation	NOUN
iiclr-27366	822	61	or	or	CCONJ
iiclr-27366	822	62	any	any	DET
iiclr-27366	822	63	requirement	requirement	NOUN
iiclr-27366	822	64	connected	connect	VERB
iiclr-27366	822	65	therewith	therewith	NOUN
iiclr-27366	822	66	which	which	PRON
iiclr-27366	822	67	is	be	AUX
iiclr-27366	822	68	other	other	ADJ
iiclr-27366	822	69	or	or	CCONJ
iiclr-27366	822	70	more	more	ADV
iiclr-27366	822	71	burdensome	burdensome	ADJ
iiclr-27366	822	72	than	than	ADP
iiclr-27366	822	73	the	the	DET
iiclr-27366	822	74	taxation	taxation	NOUN
iiclr-27366	822	75	and	and	CCONJ
iiclr-27366	822	76	connected	connected	ADJ
iiclr-27366	822	77	requirements	requirement	NOUN
iiclr-27366	822	78	to	to	PART
iiclr-27366	822	79	which	which	PRON
iiclr-27366	822	80	other	other	ADJ
iiclr-27366	822	81	similar	similar	ADJ
iiclr-27366	822	82	enterprises	enterprise	NOUN
iiclr-27366	822	83	of	of	ADP
iiclr-27366	822	84	the	the	DET
iiclr-27366	822	85	first	first	ADV
iiclr-27366	822	86	-	-	PUNCT
iiclr-27366	822	87	mentioned	mention	VERB
iiclr-27366	822	88	state	state	NOUN
iiclr-27366	822	89	are	be	AUX
iiclr-27366	822	90	or	or	CCONJ
iiclr-27366	822	91	may	may	AUX
iiclr-27366	822	92	be	be	AUX
iiclr-27366	822	93	subjected	subject	VERB
iiclr-27366	822	94	.	.	PUNCT
iiclr-27366	823	1	org	org	PROPN
iiclr-27366	823	2	.	.	PUNCT
iiclr-27366	824	1	for	for	ADP
iiclr-27366	824	2	econ	econ	PROPN
iiclr-27366	824	3	.	.	PUNCT
iiclr-27366	824	4	coop	coop	NOUN
iiclr-27366	824	5	.	.	PUNCT
iiclr-27366	825	1	and	and	CCONJ
iiclr-27366	825	2	dev	dev	PROPN
iiclr-27366	825	3	.	.	PUNCT
iiclr-27366	826	1	[	[	X
iiclr-27366	826	2	oecd	oecd	X
iiclr-27366	826	3	]	]	X
iiclr-27366	826	4	,	,	PUNCT
iiclr-27366	826	5	supra	supra	PROPN
iiclr-27366	826	6	note	note	PROPN
iiclr-27366	826	7	18	18	NUM
iiclr-27366	826	8	,	,	PUNCT
iiclr-27366	826	9	art	art	NOUN
iiclr-27366	826	10	.	.	PUNCT
iiclr-27366	827	1	24(5	24(5	NUM
iiclr-27366	827	2	)	)	PUNCT
iiclr-27366	827	3	.	.	PUNCT
iiclr-27366	828	1	it	it	PRON
iiclr-27366	828	2	should	should	AUX
iiclr-27366	828	3	be	be	AUX
iiclr-27366	828	4	noted	note	VERB
iiclr-27366	828	5	that	that	SCONJ
iiclr-27366	828	6	,	,	PUNCT
iiclr-27366	828	7	for	for	ADP
iiclr-27366	828	8	example	example	NOUN
iiclr-27366	828	9	,	,	PUNCT
iiclr-27366	828	10	if	if	SCONJ
iiclr-27366	828	11	yukos	yukos	PROPN
iiclr-27366	828	12	is	be	AUX
iiclr-27366	828	13	initiated	initiate	VERB
iiclr-27366	828	14	under	under	ADP
iiclr-27366	828	15	the	the	DET
iiclr-27366	828	16	non	non	NOUN
iiclr-27366	828	17	-	-	NOUN
iiclr-27366	828	18	discrimination	discrimination	NOUN
iiclr-27366	828	19	of	of	ADP
iiclr-27366	828	20	a	a	DET
iiclr-27366	828	21	tax	tax	NOUN
iiclr-27366	828	22	treaty	treaty	NOUN
iiclr-27366	828	23	(	(	PUNCT
iiclr-27366	828	24	assuming	assume	VERB
iiclr-27366	828	25	that	that	SCONJ
iiclr-27366	828	26	it	it	PRON
iiclr-27366	828	27	met	meet	VERB
iiclr-27366	828	28	the	the	DET
iiclr-27366	828	29	threshold	threshold	NOUN
iiclr-27366	828	30	of	of	ADP
iiclr-27366	828	31	a	a	DET
iiclr-27366	828	32	tax	tax	NOUN
iiclr-27366	828	33	treaty	treaty	NOUN
iiclr-27366	828	34	)	)	PUNCT
iiclr-27366	828	35	,	,	PUNCT
iiclr-27366	828	36	it	it	PRON
iiclr-27366	828	37	is	be	AUX
iiclr-27366	828	38	likely	likely	ADJ
iiclr-27366	828	39	that	that	SCONJ
iiclr-27366	828	40	only	only	ADV
iiclr-27366	828	41	the	the	DET
iiclr-27366	828	42	sum	sum	NOUN
iiclr-27366	828	43	-	-	PUNCT
iiclr-27366	828	44	certain	certain	ADJ
iiclr-27366	828	45	tax	tax	NOUN
iiclr-27366	828	46	amount	amount	NOUN
iiclr-27366	828	47	of	of	ADP
iiclr-27366	828	48	usd	usd	NOUN
iiclr-27366	828	49	24	24	NUM
iiclr-27366	828	50	billion	billion	NUM
iiclr-27366	828	51	would	would	AUX
iiclr-27366	828	52	be	be	AUX
iiclr-27366	828	53	considered	consider	VERB
iiclr-27366	828	54	by	by	ADP
iiclr-27366	828	55	the	the	DET
iiclr-27366	828	56	tribunal	tribunal	NOUN
iiclr-27366	828	57	.	.	PUNCT
iiclr-27366	829	1	184	184	X
iiclr-27366	829	2	.	.	PUNCT
iiclr-27366	830	1	the	the	DET
iiclr-27366	830	2	most	most	ADV
iiclr-27366	830	3	commonly	commonly	ADV
iiclr-27366	830	4	disputed	dispute	VERB
iiclr-27366	830	5	articles	article	NOUN
iiclr-27366	830	6	of	of	ADP
iiclr-27366	830	7	the	the	DET
iiclr-27366	830	8	oecd	oecd	PROPN
iiclr-27366	830	9	model	model	PROPN
iiclr-27366	830	10	tax	tax	PROPN
iiclr-27366	830	11	convention	convention	NOUN
iiclr-27366	830	12	are	be	AUX
iiclr-27366	830	13	articles	article	NOUN
iiclr-27366	830	14	3	3	NUM
iiclr-27366	830	15	(	(	PUNCT
iiclr-27366	830	16	general	general	ADJ
iiclr-27366	830	17	definitions	definition	NOUN
iiclr-27366	830	18	)	)	PUNCT
iiclr-27366	830	19	,	,	PUNCT
iiclr-27366	830	20	4	4	NUM
iiclr-27366	830	21	(	(	PUNCT
iiclr-27366	830	22	resident	resident	NOUN
iiclr-27366	830	23	)	)	PUNCT
iiclr-27366	830	24	,	,	PUNCT
iiclr-27366	830	25	5	5	NUM
iiclr-27366	830	26	(	(	PUNCT
iiclr-27366	830	27	permanent	permanent	ADJ
iiclr-27366	830	28	establishment	establishment	NOUN
iiclr-27366	830	29	)	)	PUNCT
iiclr-27366	830	30	,	,	PUNCT
iiclr-27366	830	31	7	7	NUM
iiclr-27366	830	32	(	(	PUNCT
iiclr-27366	830	33	business	business	NOUN
iiclr-27366	830	34	profits	profit	NOUN
iiclr-27366	830	35	)	)	PUNCT
iiclr-27366	830	36	,	,	PUNCT
iiclr-27366	830	37	9	9	NUM
iiclr-27366	830	38	(	(	PUNCT
iiclr-27366	830	39	associated	associate	VERB
iiclr-27366	830	40	enterprises	enterprise	NOUN
iiclr-27366	830	41	)	)	PUNCT
iiclr-27366	830	42	,	,	PUNCT
iiclr-27366	830	43	10	10	NUM
iiclr-27366	830	44	(	(	PUNCT
iiclr-27366	830	45	dividends	dividend	NOUN
iiclr-27366	830	46	)	)	PUNCT
iiclr-27366	830	47	,	,	PUNCT
iiclr-27366	830	48	11	11	NUM
iiclr-27366	830	49	(	(	PUNCT
iiclr-27366	830	50	interest	interest	NOUN
iiclr-27366	830	51	)	)	PUNCT
iiclr-27366	830	52	,	,	PUNCT
iiclr-27366	830	53	12	12	NUM
iiclr-27366	830	54	(	(	PUNCT
iiclr-27366	830	55	royalties	royalty	NOUN
iiclr-27366	830	56	)	)	PUNCT
iiclr-27366	830	57	,	,	PUNCT
iiclr-27366	830	58	13	13	NUM
iiclr-27366	830	59	(	(	PUNCT
iiclr-27366	830	60	capital	capital	NOUN
iiclr-27366	830	61	gains	gain	NOUN
iiclr-27366	830	62	)	)	PUNCT
iiclr-27366	830	63	,	,	PUNCT
iiclr-27366	830	64	and	and	CCONJ
iiclr-27366	830	65	24	24	NUM
iiclr-27366	830	66	(	(	PUNCT
iiclr-27366	830	67	non	non	NOUN
iiclr-27366	830	68	-	-	NOUN
iiclr-27366	830	69	discrimination	discrimination	NOUN
iiclr-27366	830	70	)	)	PUNCT
iiclr-27366	830	71	.	.	PUNCT
iiclr-27366	831	1	see	see	VERB
iiclr-27366	831	2	baistrocchi	baistrocchi	PROPN
iiclr-27366	831	3	&	&	CCONJ
iiclr-27366	831	4	hearson	hearson	PROPN
iiclr-27366	831	5	,	,	PUNCT
iiclr-27366	831	6	supra	supra	PROPN
iiclr-27366	831	7	note	note	NOUN
iiclr-27366	831	8	4	4	NUM
iiclr-27366	831	9	.	.	NOUN
iiclr-27366	831	10	2023	2023	NUM
iiclr-27366	831	11	]	]	PUNCT
iiclr-27366	831	12	justice	justice	NOUN
iiclr-27366	831	13	,	,	PUNCT
iiclr-27366	831	14	third	third	ADJ
iiclr-27366	831	15	-	-	PUNCT
iiclr-27366	831	16	party	party	NOUN
iiclr-27366	831	17	funding	funding	NOUN
iiclr-27366	831	18	,	,	PUNCT
iiclr-27366	831	19	and	and	CCONJ
iiclr-27366	831	20	tax	tax	NOUN
iiclr-27366	831	21	treaty	treaty	NOUN
iiclr-27366	831	22	arbitration	arbitration	NOUN
iiclr-27366	831	23	77	77	NUM
iiclr-27366	831	24	taxpayer	taxpayer	NOUN
iiclr-27366	831	25	may	may	AUX
iiclr-27366	831	26	choose	choose	VERB
iiclr-27366	831	27	to	to	ADP
iiclr-27366	831	28	either	either	CCONJ
iiclr-27366	831	29	(	(	PUNCT
iiclr-27366	831	30	i	i	NOUN
iiclr-27366	831	31	)	)	PUNCT
iiclr-27366	831	32	pay	pay	VERB
iiclr-27366	831	33	the	the	DET
iiclr-27366	831	34	disputed	dispute	VERB
iiclr-27366	831	35	amount	amount	NOUN
iiclr-27366	831	36	first	first	ADV
iiclr-27366	831	37	and	and	CCONJ
iiclr-27366	831	38	then	then	ADV
iiclr-27366	831	39	demand	demand	VERB
iiclr-27366	831	40	a	a	DET
iiclr-27366	831	41	refund	refund	NOUN
iiclr-27366	831	42	or	or	CCONJ
iiclr-27366	831	43	(	(	PUNCT
iiclr-27366	831	44	ii	ii	NOUN
iiclr-27366	831	45	)	)	PUNCT
iiclr-27366	831	46	defer	defer	VERB
iiclr-27366	831	47	the	the	DET
iiclr-27366	831	48	payment	payment	NOUN
iiclr-27366	831	49	until	until	ADP
iiclr-27366	831	50	the	the	DET
iiclr-27366	831	51	end	end	NOUN
iiclr-27366	831	52	of	of	ADP
iiclr-27366	831	53	the	the	DET
iiclr-27366	831	54	dispute	dispute	NOUN
iiclr-27366	831	55	with	with	ADP
iiclr-27366	831	56	the	the	DET
iiclr-27366	831	57	risk	risk	NOUN
iiclr-27366	831	58	of	of	ADP
iiclr-27366	831	59	paying	pay	VERB
iiclr-27366	831	60	a	a	DET
iiclr-27366	831	61	penalty	penalty	NOUN
iiclr-27366	831	62	and/or	and/or	CCONJ
iiclr-27366	831	63	an	an	DET
iiclr-27366	831	64	interest	interest	NOUN
iiclr-27366	831	65	being	be	AUX
iiclr-27366	831	66	accrued	accrue	VERB
iiclr-27366	831	67	during	during	ADP
iiclr-27366	831	68	the	the	DET
iiclr-27366	831	69	time	time	NOUN
iiclr-27366	831	70	.	.	PUNCT
iiclr-27366	832	1	given	give	VERB
iiclr-27366	832	2	that	that	SCONJ
iiclr-27366	832	3	the	the	DET
iiclr-27366	832	4	typical	typical	ADJ
iiclr-27366	832	5	monetary	monetary	ADJ
iiclr-27366	832	6	scale	scale	NOUN
iiclr-27366	832	7	of	of	ADP
iiclr-27366	832	8	tax	tax	NOUN
iiclr-27366	832	9	treaty	treaty	NOUN
iiclr-27366	832	10	disputes	dispute	NOUN
iiclr-27366	832	11	would	would	AUX
iiclr-27366	832	12	be	be	AUX
iiclr-27366	832	13	similar	similar	ADJ
iiclr-27366	832	14	to	to	ADP
iiclr-27366	832	15	investor	investor	NOUN
iiclr-27366	832	16	-	-	PUNCT
iiclr-27366	832	17	state	state	NOUN
iiclr-27366	832	18	arbitration	arbitration	NOUN
iiclr-27366	832	19	cases	case	NOUN
iiclr-27366	832	20	discussed	discuss	VERB
iiclr-27366	832	21	above	above	ADV
iiclr-27366	832	22	,	,	PUNCT
iiclr-27366	832	23	many	many	ADJ
iiclr-27366	832	24	tax	tax	NOUN
iiclr-27366	832	25	treaty	treaty	NOUN
iiclr-27366	832	26	arbitration	arbitration	NOUN
iiclr-27366	832	27	cases	case	NOUN
iiclr-27366	832	28	would	would	AUX
iiclr-27366	832	29	generally	generally	ADV
iiclr-27366	832	30	be	be	AUX
iiclr-27366	832	31	capable	capable	ADJ
iiclr-27366	832	32	of	of	ADP
iiclr-27366	832	33	providing	provide	VERB
iiclr-27366	832	34	a	a	DET
iiclr-27366	832	35	three	three	NUM
iiclr-27366	832	36	-	-	ADJ
iiclr-27366	832	37	fold	fold	ADJ
iiclr-27366	832	38	or	or	CCONJ
iiclr-27366	832	39	four	four	NUM
iiclr-27366	832	40	-	-	ADJ
iiclr-27366	832	41	fold	fold	ADJ
iiclr-27366	832	42	return	return	NOUN
iiclr-27366	832	43	to	to	ADP
iiclr-27366	832	44	the	the	DET
iiclr-27366	832	45	funders	funder	NOUN
iiclr-27366	832	46	.	.	PUNCT
iiclr-27366	833	1	from	from	ADP
iiclr-27366	833	2	a	a	DET
iiclr-27366	833	3	taxpayer	taxpayer	NOUN
iiclr-27366	833	4	claimant	claimant	NOUN
iiclr-27366	833	5	perspective	perspective	NOUN
iiclr-27366	833	6	,	,	PUNCT
iiclr-27366	833	7	as	as	SCONJ
iiclr-27366	833	8	noted	note	VERB
iiclr-27366	833	9	above	above	ADV
iiclr-27366	833	10	,	,	PUNCT
iiclr-27366	833	11	tpf	tpf	PROPN
iiclr-27366	833	12	allows	allow	VERB
iiclr-27366	833	13	them	they	PRON
iiclr-27366	833	14	to	to	PART
iiclr-27366	833	15	secure	secure	VERB
iiclr-27366	833	16	legal	legal	ADJ
iiclr-27366	833	17	fees	fee	NOUN
iiclr-27366	833	18	and	and	CCONJ
iiclr-27366	833	19	relevant	relevant	ADJ
iiclr-27366	833	20	out	out	ADP
iiclr-27366	833	21	-	-	PUNCT
iiclr-27366	833	22	of	of	ADP
iiclr-27366	833	23	-	-	PUNCT
iiclr-27366	833	24	pocket	pocket	NOUN
iiclr-27366	833	25	expenses	expense	NOUN
iiclr-27366	833	26	as	as	ADV
iiclr-27366	833	27	well	well	ADV
iiclr-27366	833	28	as	as	ADP
iiclr-27366	833	29	working	work	VERB
iiclr-27366	833	30	capital	capital	NOUN
iiclr-27366	833	31	for	for	ADP
iiclr-27366	833	32	their	their	PRON
iiclr-27366	833	33	business	business	NOUN
iiclr-27366	833	34	or	or	CCONJ
iiclr-27366	833	35	to	to	PART
iiclr-27366	833	36	finance	finance	VERB
iiclr-27366	833	37	other	other	ADJ
iiclr-27366	833	38	financial	financial	ADJ
iiclr-27366	833	39	liabilities	liability	NOUN
iiclr-27366	833	40	.	.	PUNCT
iiclr-27366	834	1	this	this	PRON
iiclr-27366	834	2	would	would	AUX
iiclr-27366	834	3	be	be	AUX
iiclr-27366	834	4	particularly	particularly	ADV
iiclr-27366	834	5	important	important	ADJ
iiclr-27366	834	6	for	for	ADP
iiclr-27366	834	7	the	the	DET
iiclr-27366	834	8	taxpayer	taxpayer	NOUN
iiclr-27366	834	9	claimants	claimant	NOUN
iiclr-27366	834	10	as	as	SCONJ
iiclr-27366	834	11	the	the	DET
iiclr-27366	834	12	legal	legal	ADJ
iiclr-27366	834	13	fees	fee	NOUN
iiclr-27366	834	14	are	be	AUX
iiclr-27366	834	15	likely	likely	ADJ
iiclr-27366	834	16	to	to	PART
iiclr-27366	834	17	be	be	AUX
iiclr-27366	834	18	significant	significant	ADJ
iiclr-27366	834	19	given	give	VERB
iiclr-27366	834	20	the	the	DET
iiclr-27366	834	21	expertise	expertise	NOUN
iiclr-27366	834	22	required	require	VERB
iiclr-27366	834	23	for	for	ADP
iiclr-27366	834	24	tax	tax	NOUN
iiclr-27366	834	25	treaty	treaty	NOUN
iiclr-27366	834	26	arbitration	arbitration	NOUN
iiclr-27366	834	27	and	and	CCONJ
iiclr-27366	834	28	the	the	DET
iiclr-27366	834	29	legal	legal	ADJ
iiclr-27366	834	30	advisors	advisor	NOUN
iiclr-27366	834	31	’	'	PUNCT
iiclr-27366	834	32	involvement	involvement	NOUN
iiclr-27366	834	33	from	from	ADP
iiclr-27366	834	34	the	the	DET
iiclr-27366	834	35	map	map	NOUN
iiclr-27366	834	36	submission	submission	NOUN
iiclr-27366	834	37	stage	stage	NOUN
iiclr-27366	834	38	.	.	PUNCT
iiclr-27366	835	1	generally	generally	ADV
iiclr-27366	835	2	,	,	PUNCT
iiclr-27366	835	3	the	the	DET
iiclr-27366	835	4	legal	legal	ADJ
iiclr-27366	835	5	advisors	advisor	NOUN
iiclr-27366	835	6	would	would	AUX
iiclr-27366	835	7	assist	assist	VERB
iiclr-27366	835	8	and	and	CCONJ
iiclr-27366	835	9	advise	advise	VERB
iiclr-27366	835	10	the	the	DET
iiclr-27366	835	11	taxpayer	taxpayer	NOUN
iiclr-27366	835	12	throughout	throughout	ADP
iiclr-27366	835	13	the	the	DET
iiclr-27366	835	14	process	process	NOUN
iiclr-27366	835	15	,	,	PUNCT
iiclr-27366	835	16	which	which	PRON
iiclr-27366	835	17	would	would	AUX
iiclr-27366	835	18	typically	typically	ADV
iiclr-27366	835	19	include	include	VERB
iiclr-27366	835	20	preparing	prepare	VERB
iiclr-27366	835	21	legal	legal	ADJ
iiclr-27366	835	22	memoranda	memoranda	NOUN
iiclr-27366	835	23	,	,	PUNCT
iiclr-27366	835	24	and	and	CCONJ
iiclr-27366	835	25	economic	economic	ADJ
iiclr-27366	835	26	models	model	NOUN
iiclr-27366	835	27	if	if	SCONJ
iiclr-27366	835	28	considered	consider	VERB
iiclr-27366	835	29	necessary	necessary	ADJ
iiclr-27366	835	30	,	,	PUNCT
iiclr-27366	835	31	that	that	PRON
iiclr-27366	835	32	justify	justify	VERB
iiclr-27366	835	33	the	the	DET
iiclr-27366	835	34	taxpayer	taxpayer	NOUN
iiclr-27366	835	35	’s	’s	PART
iiclr-27366	835	36	map	map	NOUN
iiclr-27366	835	37	application	application	NOUN
iiclr-27366	835	38	and	and	CCONJ
iiclr-27366	835	39	overall	overall	ADJ
iiclr-27366	835	40	position	position	NOUN
iiclr-27366	835	41	to	to	PART
iiclr-27366	835	42	initiate	initiate	VERB
iiclr-27366	835	43	the	the	DET
iiclr-27366	835	44	map	map	NOUN
iiclr-27366	835	45	.	.	PUNCT
iiclr-27366	836	1	this	this	PRON
iiclr-27366	836	2	means	mean	VERB
iiclr-27366	836	3	that	that	SCONJ
iiclr-27366	836	4	although	although	SCONJ
iiclr-27366	836	5	the	the	DET
iiclr-27366	836	6	taxpayer	taxpayer	NOUN
iiclr-27366	836	7	is	be	AUX
iiclr-27366	836	8	represented	represent	VERB
iiclr-27366	836	9	by	by	ADP
iiclr-27366	836	10	the	the	DET
iiclr-27366	836	11	state	state	NOUN
iiclr-27366	836	12	,	,	PUNCT
iiclr-27366	836	13	every	every	DET
iiclr-27366	836	14	other	other	ADJ
iiclr-27366	836	15	step	step	NOUN
iiclr-27366	836	16	of	of	ADP
iiclr-27366	836	17	the	the	DET
iiclr-27366	836	18	map	map	NOUN
iiclr-27366	836	19	process	process	NOUN
iiclr-27366	836	20	,	,	PUNCT
iiclr-27366	836	21	including	include	VERB
iiclr-27366	836	22	arbitration	arbitration	NOUN
iiclr-27366	836	23	,	,	PUNCT
iiclr-27366	836	24	inevitably	inevitably	ADV
iiclr-27366	836	25	requires	require	VERB
iiclr-27366	836	26	the	the	DET
iiclr-27366	836	27	heavy	heavy	ADJ
iiclr-27366	836	28	involvement	involvement	NOUN
iiclr-27366	836	29	of	of	ADP
iiclr-27366	836	30	the	the	DET
iiclr-27366	836	31	taxpayer	taxpayer	NOUN
iiclr-27366	836	32	’s	’s	PART
iiclr-27366	836	33	legal	legal	ADJ
iiclr-27366	836	34	advisors	advisor	NOUN
iiclr-27366	836	35	,	,	PUNCT
iiclr-27366	836	36	and	and	CCONJ
iiclr-27366	836	37	this	this	DET
iiclr-27366	836	38	whole	whole	ADJ
iiclr-27366	836	39	process	process	NOUN
iiclr-27366	836	40	would	would	AUX
iiclr-27366	836	41	certainly	certainly	ADV
iiclr-27366	836	42	incur	incur	VERB
iiclr-27366	836	43	large	large	ADJ
iiclr-27366	836	44	legal	legal	ADJ
iiclr-27366	836	45	fees	fee	NOUN
iiclr-27366	836	46	.	.	PUNCT
iiclr-27366	837	1	thus	thus	ADV
iiclr-27366	837	2	,	,	PUNCT
iiclr-27366	837	3	given	give	VERB
iiclr-27366	837	4	the	the	DET
iiclr-27366	837	5	typical	typical	ADJ
iiclr-27366	837	6	legal	legal	ADJ
iiclr-27366	837	7	fees	fee	NOUN
iiclr-27366	837	8	and	and	CCONJ
iiclr-27366	837	9	the	the	DET
iiclr-27366	837	10	monetary	monetary	ADJ
iiclr-27366	837	11	amount	amount	NOUN
iiclr-27366	837	12	normally	normally	ADV
iiclr-27366	837	13	involved	involve	VERB
iiclr-27366	837	14	in	in	ADP
iiclr-27366	837	15	a	a	DET
iiclr-27366	837	16	tax	tax	NOUN
iiclr-27366	837	17	dispute	dispute	NOUN
iiclr-27366	837	18	case	case	NOUN
iiclr-27366	837	19	,	,	PUNCT
iiclr-27366	837	20	it	it	PRON
iiclr-27366	837	21	seems	seem	VERB
iiclr-27366	837	22	clear	clear	ADJ
iiclr-27366	837	23	that	that	SCONJ
iiclr-27366	837	24	tpf	tpf	NOUN
iiclr-27366	837	25	could	could	AUX
iiclr-27366	837	26	be	be	AUX
iiclr-27366	837	27	a	a	DET
iiclr-27366	837	28	valuable	valuable	ADJ
iiclr-27366	837	29	tool	tool	NOUN
iiclr-27366	837	30	to	to	ADP
iiclr-27366	837	31	many	many	ADJ
iiclr-27366	837	32	taxpayers	taxpayer	NOUN
iiclr-27366	837	33	.	.	PUNCT
iiclr-27366	838	1	ii	ii	PROPN
iiclr-27366	838	2	.	.	PUNCT
iiclr-27366	839	1	tpf	tpf	PROPN
iiclr-27366	839	2	from	from	ADP
iiclr-27366	839	3	state	state	PROPN
iiclr-27366	839	4	perspective	perspective	NOUN
iiclr-27366	839	5	in	in	ADP
iiclr-27366	839	6	treaty	treaty	NOUN
iiclr-27366	839	7	-	-	PUNCT
iiclr-27366	839	8	based	base	VERB
iiclr-27366	839	9	arbitration	arbitration	NOUN
iiclr-27366	839	10	proceedings	proceeding	NOUN
iiclr-27366	839	11	,	,	PUNCT
iiclr-27366	839	12	the	the	DET
iiclr-27366	839	13	respondent	respondent	NOUN
iiclr-27366	839	14	states	state	NOUN
iiclr-27366	839	15	are	be	AUX
iiclr-27366	839	16	in	in	ADP
iiclr-27366	839	17	an	an	DET
iiclr-27366	839	18	entirely	entirely	ADV
iiclr-27366	839	19	different	different	ADJ
iiclr-27366	839	20	position	position	NOUN
iiclr-27366	839	21	compared	compare	VERB
iiclr-27366	839	22	to	to	ADP
iiclr-27366	839	23	the	the	DET
iiclr-27366	839	24	claimants	claimant	NOUN
iiclr-27366	839	25	because	because	SCONJ
iiclr-27366	839	26	the	the	DET
iiclr-27366	839	27	states	state	NOUN
iiclr-27366	839	28	do	do	AUX
iiclr-27366	839	29	not	not	PART
iiclr-27366	839	30	have	have	VERB
iiclr-27366	839	31	the	the	DET
iiclr-27366	839	32	right	right	NOUN
iiclr-27366	839	33	to	to	PART
iiclr-27366	839	34	initiate	initiate	VERB
iiclr-27366	839	35	a	a	DET
iiclr-27366	839	36	claim	claim	NOUN
iiclr-27366	839	37	under	under	ADP
iiclr-27366	839	38	almost	almost	ADV
iiclr-27366	839	39	all	all	PRON
iiclr-27366	839	40	treaties	treaty	NOUN
iiclr-27366	839	41	except	except	SCONJ
iiclr-27366	839	42	in	in	ADP
iiclr-27366	839	43	a	a	DET
iiclr-27366	839	44	limited	limited	ADJ
iiclr-27366	839	45	situation	situation	NOUN
iiclr-27366	839	46	where	where	SCONJ
iiclr-27366	839	47	it	it	PRON
iiclr-27366	839	48	has	have	VERB
iiclr-27366	839	49	a	a	DET
iiclr-27366	839	50	ground	ground	NOUN
iiclr-27366	839	51	to	to	PART
iiclr-27366	839	52	initiate	initiate	VERB
iiclr-27366	839	53	a	a	DET
iiclr-27366	839	54	counterclaim.185	counterclaim.185	NOUN
iiclr-27366	839	55	however	however	ADV
iiclr-27366	839	56	,	,	PUNCT
iiclr-27366	839	57	an	an	DET
iiclr-27366	839	58	insurance	insurance	NOUN
iiclr-27366	839	59	type	type	NOUN
iiclr-27366	839	60	of	of	ADP
iiclr-27366	839	61	funding	funding	NOUN
iiclr-27366	839	62	agreement	agreement	NOUN
iiclr-27366	839	63	that	that	PRON
iiclr-27366	839	64	could	could	AUX
iiclr-27366	839	65	protect	protect	VERB
iiclr-27366	839	66	the	the	DET
iiclr-27366	839	67	state	state	NOUN
iiclr-27366	839	68	from	from	ADP
iiclr-27366	839	69	a	a	PRON
iiclr-27366	839	70	higher	high	ADJ
iiclr-27366	839	71	than	than	ADP
iiclr-27366	839	72	anticipated	anticipate	VERB
iiclr-27366	839	73	award	award	NOUN
iiclr-27366	839	74	could	could	AUX
iiclr-27366	839	75	be	be	AUX
iiclr-27366	839	76	agreed	agree	VERB
iiclr-27366	839	77	upon	upon	SCONJ
iiclr-27366	839	78	between	between	ADP
iiclr-27366	839	79	the	the	DET
iiclr-27366	839	80	respondent	respondent	ADJ
iiclr-27366	839	81	state	state	NOUN
iiclr-27366	839	82	and	and	CCONJ
iiclr-27366	839	83	the	the	DET
iiclr-27366	839	84	funder	funder	NOUN
iiclr-27366	839	85	,	,	PUNCT
iiclr-27366	839	86	and	and	CCONJ
iiclr-27366	839	87	as	as	SCONJ
iiclr-27366	839	88	mentioned	mention	VERB
iiclr-27366	839	89	above	above	ADV
iiclr-27366	839	90	,	,	PUNCT
iiclr-27366	839	91	if	if	SCONJ
iiclr-27366	839	92	the	the	DET
iiclr-27366	839	93	state	state	NOUN
iiclr-27366	839	94	could	could	AUX
iiclr-27366	839	95	make	make	VERB
iiclr-27366	839	96	a	a	DET
iiclr-27366	839	97	counterclaim	counterclaim	NOUN
iiclr-27366	839	98	against	against	ADP
iiclr-27366	839	99	the	the	DET
iiclr-27366	839	100	claimant	claimant	NOUN
iiclr-27366	839	101	,	,	PUNCT
iiclr-27366	839	102	the	the	DET
iiclr-27366	839	103	counterclaiming	counterclaim	VERB
iiclr-27366	839	104	state	state	NOUN
iiclr-27366	839	105	would	would	AUX
iiclr-27366	839	106	be	be	AUX
iiclr-27366	839	107	able	able	ADJ
iiclr-27366	839	108	to	to	PART
iiclr-27366	839	109	utilize	utilize	VERB
iiclr-27366	839	110	tpf.186	tpf.186	ADJ
iiclr-27366	839	111	the	the	DET
iiclr-27366	839	112	market	market	NOUN
iiclr-27366	839	113	for	for	ADP
iiclr-27366	839	114	both	both	DET
iiclr-27366	839	115	dispute	dispute	NOUN
iiclr-27366	839	116	insurance	insurance	NOUN
iiclr-27366	839	117	and	and	CCONJ
iiclr-27366	839	118	financing	financing	NOUN
iiclr-27366	839	119	for	for	ADP
iiclr-27366	839	120	respondents	respondent	NOUN
iiclr-27366	839	121	has	have	AUX
iiclr-27366	839	122	been	be	AUX
iiclr-27366	839	123	growing	grow	VERB
iiclr-27366	839	124	with	with	ADP
iiclr-27366	839	125	tpf	tpf	NOUN
iiclr-27366	839	126	and	and	CCONJ
iiclr-27366	839	127	becoming	become	VERB
iiclr-27366	839	128	more	more	ADV
iiclr-27366	839	129	available.187	available.187	NOUN
iiclr-27366	839	130	as	as	SCONJ
iiclr-27366	839	131	discussed	discuss	VERB
iiclr-27366	839	132	,	,	PUNCT
iiclr-27366	839	133	although	although	SCONJ
iiclr-27366	839	134	tpf	tpf	PROPN
iiclr-27366	839	135	may	may	AUX
iiclr-27366	839	136	not	not	PART
iiclr-27366	839	137	offer	offer	VERB
iiclr-27366	839	138	as	as	ADV
iiclr-27366	839	139	much	much	ADV
iiclr-27366	839	140	to	to	ADP
iiclr-27366	839	141	the	the	DET
iiclr-27366	839	142	respondent	respondent	NOUN
iiclr-27366	839	143	states	state	NOUN
iiclr-27366	839	144	,	,	PUNCT
iiclr-27366	839	145	it	it	PRON
iiclr-27366	839	146	should	should	AUX
iiclr-27366	839	147	be	be	AUX
iiclr-27366	839	148	noted	note	VERB
iiclr-27366	839	149	that	that	SCONJ
iiclr-27366	839	150	tpf	tpf	PROPN
iiclr-27366	839	151	could	could	AUX
iiclr-27366	839	152	still	still	ADV
iiclr-27366	839	153	matter	matter	VERB
iiclr-27366	839	154	to	to	ADP
iiclr-27366	839	155	the	the	DET
iiclr-27366	839	156	states	state	NOUN
iiclr-27366	839	157	from	from	ADP
iiclr-27366	839	158	a	a	DET
iiclr-27366	839	159	policy	policy	NOUN
iiclr-27366	839	160	perspective	perspective	NOUN
iiclr-27366	839	161	,	,	PUNCT
iiclr-27366	839	162	perhaps	perhaps	ADV
iiclr-27366	839	163	,	,	PUNCT
iiclr-27366	839	164	especially	especially	ADV
iiclr-27366	839	165	for	for	ADP
iiclr-27366	839	166	developing	develop	VERB
iiclr-27366	839	167	countries	country	NOUN
iiclr-27366	839	168	.	.	PUNCT
iiclr-27366	840	1	generally	generally	ADV
iiclr-27366	840	2	,	,	PUNCT
iiclr-27366	840	3	developing	develop	VERB
iiclr-27366	840	4	countries	country	NOUN
iiclr-27366	840	5	are	be	AUX
iiclr-27366	840	6	more	more	ADV
iiclr-27366	840	7	skeptical	skeptical	ADJ
iiclr-27366	840	8	about	about	ADP
iiclr-27366	840	9	tax	tax	NOUN
iiclr-27366	840	10	treaty	treaty	NOUN
iiclr-27366	840	11	arbitration	arbitration	NOUN
iiclr-27366	840	12	as	as	SCONJ
iiclr-27366	840	13	there	there	PRON
iiclr-27366	840	14	is	be	VERB
iiclr-27366	840	15	an	an	DET
iiclr-27366	840	16	inevitable	inevitable	ADJ
iiclr-27366	840	17	imbalance	imbalance	NOUN
iiclr-27366	840	18	in	in	ADP
iiclr-27366	840	19	financial	financial	ADJ
iiclr-27366	840	20	resources	resource	NOUN
iiclr-27366	840	21	between	between	ADP
iiclr-27366	840	22	developed	develop	VERB
iiclr-27366	840	23	and	and	CCONJ
iiclr-27366	840	24	developing	develop	VERB
iiclr-27366	840	25	countries,188	countries,188	NOUN
iiclr-27366	840	26	185	185	NUM
iiclr-27366	840	27	.	.	PUNCT
iiclr-27366	841	1	see	see	VERB
iiclr-27366	841	2	guven	guven	PROPN
iiclr-27366	841	3	&	&	CCONJ
iiclr-27366	841	4	johnson	johnson	PROPN
iiclr-27366	841	5	,	,	PUNCT
iiclr-27366	841	6	supra	supra	PROPN
iiclr-27366	841	7	note	note	PROPN
iiclr-27366	841	8	175	175	NUM
iiclr-27366	841	9	,	,	PUNCT
iiclr-27366	841	10	at	at	ADP
iiclr-27366	841	11	8	8	NUM
iiclr-27366	841	12	-	-	SYM
iiclr-27366	841	13	9	9	NUM
iiclr-27366	841	14	.	.	NUM
iiclr-27366	841	15	186	186	NUM
iiclr-27366	841	16	.	.	PUNCT
iiclr-27366	842	1	i	i	PRON
iiclr-27366	842	2	d.	d.	PROPN
iiclr-27366	842	3	187	187	NUM
iiclr-27366	842	4	.	.	PUNCT
iiclr-27366	843	1	see	see	VERB
iiclr-27366	843	2	org	org	PROPN
iiclr-27366	843	3	.	.	PUNCT
iiclr-27366	844	1	for	for	ADP
iiclr-27366	844	2	econ	econ	PROPN
iiclr-27366	844	3	.	.	PUNCT
iiclr-27366	844	4	coop	coop	NOUN
iiclr-27366	844	5	.	.	PUNCT
iiclr-27366	845	1	and	and	CCONJ
iiclr-27366	845	2	dev	dev	PROPN
iiclr-27366	845	3	.	.	PUNCT
iiclr-27366	846	1	[	[	X
iiclr-27366	846	2	oecd	oecd	X
iiclr-27366	846	3	]	]	X
iiclr-27366	846	4	,	,	PUNCT
iiclr-27366	846	5	supra	supra	PROPN
iiclr-27366	846	6	note	note	PROPN
iiclr-27366	846	7	72	72	NUM
iiclr-27366	846	8	,	,	PUNCT
iiclr-27366	846	9	at	at	ADP
iiclr-27366	846	10	23	23	NUM
iiclr-27366	846	11	,	,	PUNCT
iiclr-27366	846	12	43	43	NUM
iiclr-27366	846	13	.	.	X
iiclr-27366	846	14	188	188	NUM
iiclr-27366	846	15	.	.	PUNCT
iiclr-27366	847	1	zaleha	zaleha	PROPN
iiclr-27366	847	2	adam	adam	PROPN
iiclr-27366	847	3	,	,	PUNCT
iiclr-27366	847	4	asean	asean	PROPN
iiclr-27366	847	5	/	/	SYM
iiclr-27366	847	6	international	international	ADJ
iiclr-27366	847	7	mutual	mutual	ADJ
iiclr-27366	847	8	agreement	agreement	NOUN
iiclr-27366	847	9	procedure	procedure	NOUN
iiclr-27366	847	10	arbitration	arbitration	NOUN
iiclr-27366	847	11	in	in	ADP
iiclr-27366	847	12	developing	develop	VERB
iiclr-27366	847	13	countries	country	NOUN
iiclr-27366	847	14	–	–	PUNCT
iiclr-27366	847	15	the	the	DET
iiclr-27366	847	16	asean	asean	ADJ
iiclr-27366	847	17	experience	experience	NOUN
iiclr-27366	847	18	,	,	PUNCT
iiclr-27366	847	19	70(4	70(4	X
iiclr-27366	847	20	)	)	PUNCT
iiclr-27366	847	21	bull	bull	NOUN
iiclr-27366	847	22	.	.	PUNCT
iiclr-27366	848	1	for	for	ADP
iiclr-27366	848	2	int’l	int’l	NOUN
iiclr-27366	848	3	tax’n	tax’n	NUM
iiclr-27366	848	4	(	(	PUNCT
iiclr-27366	848	5	apr	apr	NOUN
iiclr-27366	848	6	.	.	PROPN
iiclr-27366	848	7	1	1	NUM
iiclr-27366	848	8	,	,	PUNCT
iiclr-27366	848	9	2016	2016	NUM
iiclr-27366	848	10	)	)	PUNCT
iiclr-27366	848	11	.	.	PUNCT
iiclr-27366	849	1	78	78	NUM
iiclr-27366	849	2	indiana	indiana	PROPN
iiclr-27366	849	3	int’l	int’l	NUM
iiclr-27366	849	4	&	&	CCONJ
iiclr-27366	849	5	comp	comp	PROPN
iiclr-27366	849	6	.	.	PUNCT
iiclr-27366	850	1	law	law	NOUN
iiclr-27366	850	2	review	review	NOUN
iiclr-27366	851	1	[	[	X
iiclr-27366	851	2	vol	vol	NOUN
iiclr-27366	851	3	.	.	PUNCT
iiclr-27366	852	1	33:39	33:39	NUM
iiclr-27366	852	2	and	and	CCONJ
iiclr-27366	852	3	due	due	ADP
iiclr-27366	852	4	to	to	ADP
iiclr-27366	852	5	the	the	DET
iiclr-27366	852	6	high	high	ADJ
iiclr-27366	852	7	cost	cost	NOUN
iiclr-27366	852	8	of	of	ADP
iiclr-27366	852	9	arbitration	arbitration	NOUN
iiclr-27366	852	10	,	,	PUNCT
iiclr-27366	852	11	developing	develop	VERB
iiclr-27366	852	12	countries	country	NOUN
iiclr-27366	852	13	could	could	AUX
iiclr-27366	852	14	be	be	AUX
iiclr-27366	852	15	indirectly	indirectly	ADV
iiclr-27366	852	16	forced	force	VERB
iiclr-27366	852	17	to	to	PART
iiclr-27366	852	18	settle	settle	VERB
iiclr-27366	852	19	during	during	ADP
iiclr-27366	852	20	the	the	DET
iiclr-27366	852	21	map	map	NOUN
iiclr-27366	852	22	negotiation	negotiation	NOUN
iiclr-27366	852	23	process	process	NOUN
iiclr-27366	852	24	to	to	PART
iiclr-27366	852	25	avoid	avoid	VERB
iiclr-27366	852	26	costly	costly	ADJ
iiclr-27366	852	27	arbitration.189	arbitration.189	NOUN
iiclr-27366	852	28	therefore	therefore	ADV
iiclr-27366	852	29	,	,	PUNCT
iiclr-27366	852	30	although	although	SCONJ
iiclr-27366	852	31	tpf	tpf	PROPN
iiclr-27366	852	32	may	may	AUX
iiclr-27366	852	33	not	not	PART
iiclr-27366	852	34	directly	directly	ADV
iiclr-27366	852	35	offer	offer	VERB
iiclr-27366	852	36	much	much	ADJ
iiclr-27366	852	37	to	to	ADP
iiclr-27366	852	38	the	the	DET
iiclr-27366	852	39	respondent	respondent	NOUN
iiclr-27366	852	40	states	state	NOUN
iiclr-27366	852	41	,	,	PUNCT
iiclr-27366	852	42	it	it	PRON
iiclr-27366	852	43	appears	appear	VERB
iiclr-27366	852	44	that	that	SCONJ
iiclr-27366	852	45	the	the	DET
iiclr-27366	852	46	states	state	NOUN
iiclr-27366	852	47	could	could	AUX
iiclr-27366	852	48	still	still	ADV
iiclr-27366	852	49	be	be	AUX
iiclr-27366	852	50	indirectly	indirectly	ADV
iiclr-27366	852	51	benefited	benefit	VERB
iiclr-27366	852	52	from	from	ADP
iiclr-27366	852	53	tpf	tpf	PROPN
iiclr-27366	852	54	if	if	SCONJ
iiclr-27366	852	55	their	their	PRON
iiclr-27366	852	56	citizens	citizen	NOUN
iiclr-27366	852	57	could	could	AUX
iiclr-27366	852	58	utilize	utilize	VERB
iiclr-27366	852	59	tpf	tpf	PROPN
iiclr-27366	852	60	to	to	PART
iiclr-27366	852	61	level	level	VERB
iiclr-27366	852	62	the	the	DET
iiclr-27366	852	63	financial	financial	ADJ
iiclr-27366	852	64	playing	playing	NOUN
iiclr-27366	852	65	field	field	NOUN
iiclr-27366	852	66	and	and	CCONJ
iiclr-27366	852	67	protect	protect	VERB
iiclr-27366	852	68	their	their	PRON
iiclr-27366	852	69	rights	right	NOUN
iiclr-27366	852	70	with	with	ADP
iiclr-27366	852	71	a	a	DET
iiclr-27366	852	72	lesser	less	ADJ
iiclr-27366	852	73	financial	financial	ADJ
iiclr-27366	852	74	burden	burden	NOUN
iiclr-27366	852	75	.	.	PUNCT
iiclr-27366	853	1	v.	v.	ADP
iiclr-27366	853	2	conclusion	conclusion	NOUN
iiclr-27366	853	3	the	the	DET
iiclr-27366	853	4	starting	starting	NOUN
iiclr-27366	853	5	point	point	NOUN
iiclr-27366	853	6	of	of	ADP
iiclr-27366	853	7	this	this	DET
iiclr-27366	853	8	article	article	NOUN
iiclr-27366	853	9	was	be	AUX
iiclr-27366	853	10	taxpayer	taxpayer	NOUN
iiclr-27366	853	11	rights	right	NOUN
iiclr-27366	853	12	,	,	PUNCT
iiclr-27366	853	13	trusting	trust	VERB
iiclr-27366	853	14	that	that	SCONJ
iiclr-27366	853	15	no	no	DET
iiclr-27366	853	16	case	case	NOUN
iiclr-27366	853	17	should	should	AUX
iiclr-27366	853	18	remain	remain	VERB
iiclr-27366	853	19	unresolved	unresolved	ADJ
iiclr-27366	853	20	without	without	ADP
iiclr-27366	853	21	any	any	DET
iiclr-27366	853	22	legal	legal	ADJ
iiclr-27366	853	23	tools	tool	NOUN
iiclr-27366	853	24	,	,	PUNCT
iiclr-27366	853	25	and	and	CCONJ
iiclr-27366	853	26	the	the	DET
iiclr-27366	853	27	preliminary	preliminary	ADJ
iiclr-27366	853	28	objectives	objective	NOUN
iiclr-27366	853	29	were	be	AUX
iiclr-27366	853	30	(	(	PUNCT
iiclr-27366	853	31	i	i	NOUN
iiclr-27366	853	32	)	)	PUNCT
iiclr-27366	853	33	to	to	PART
iiclr-27366	853	34	highlight	highlight	VERB
iiclr-27366	853	35	the	the	DET
iiclr-27366	853	36	importance	importance	NOUN
iiclr-27366	853	37	of	of	ADP
iiclr-27366	853	38	having	have	VERB
iiclr-27366	853	39	the	the	DET
iiclr-27366	853	40	arbitration	arbitration	NOUN
iiclr-27366	853	41	clause	clause	NOUN
iiclr-27366	853	42	in	in	ADP
iiclr-27366	853	43	a	a	DET
iiclr-27366	853	44	tax	tax	NOUN
iiclr-27366	853	45	treaty	treaty	NOUN
iiclr-27366	853	46	and	and	CCONJ
iiclr-27366	853	47	(	(	PUNCT
iiclr-27366	853	48	ii	ii	NOUN
iiclr-27366	853	49	)	)	PUNCT
iiclr-27366	853	50	to	to	PART
iiclr-27366	853	51	provide	provide	VERB
iiclr-27366	853	52	a	a	DET
iiclr-27366	853	53	new	new	ADJ
iiclr-27366	853	54	perspective	perspective	NOUN
iiclr-27366	853	55	and	and	CCONJ
iiclr-27366	853	56	a	a	DET
iiclr-27366	853	57	reference	reference	NOUN
iiclr-27366	853	58	on	on	ADP
iiclr-27366	853	59	this	this	DET
iiclr-27366	853	60	topic	topic	NOUN
iiclr-27366	853	61	as	as	ADP
iiclr-27366	853	62	tax	tax	NOUN
iiclr-27366	853	63	treaty	treaty	NOUN
iiclr-27366	853	64	arbitration	arbitration	NOUN
iiclr-27366	853	65	has	have	AUX
iiclr-27366	853	66	yet	yet	ADV
iiclr-27366	853	67	been	be	AUX
iiclr-27366	853	68	fully	fully	ADV
iiclr-27366	853	69	analyzed	analyze	VERB
iiclr-27366	853	70	from	from	ADP
iiclr-27366	853	71	traditional	traditional	ADJ
iiclr-27366	853	72	arbitration	arbitration	NOUN
iiclr-27366	853	73	and	and	CCONJ
iiclr-27366	853	74	tpf	tpf	NOUN
iiclr-27366	853	75	perspective	perspective	NOUN
iiclr-27366	853	76	.	.	PUNCT
iiclr-27366	854	1	as	as	SCONJ
iiclr-27366	854	2	explored	explore	VERB
iiclr-27366	854	3	,	,	PUNCT
iiclr-27366	854	4	the	the	DET
iiclr-27366	854	5	vast	vast	ADJ
iiclr-27366	854	6	majority	majority	NOUN
iiclr-27366	854	7	of	of	ADP
iiclr-27366	854	8	bilateral	bilateral	ADJ
iiclr-27366	854	9	tax	tax	NOUN
iiclr-27366	854	10	treaties	treaty	NOUN
iiclr-27366	854	11	do	do	AUX
iiclr-27366	854	12	not	not	PART
iiclr-27366	854	13	contain	contain	VERB
iiclr-27366	854	14	the	the	DET
iiclr-27366	854	15	arbitration	arbitration	NOUN
iiclr-27366	854	16	clause	clause	NOUN
iiclr-27366	854	17	,	,	PUNCT
iiclr-27366	854	18	which	which	PRON
iiclr-27366	854	19	consequently	consequently	ADV
iiclr-27366	854	20	makes	make	VERB
iiclr-27366	854	21	certain	certain	ADJ
iiclr-27366	854	22	map	map	NOUN
iiclr-27366	854	23	cases	case	NOUN
iiclr-27366	854	24	remain	remain	VERB
iiclr-27366	854	25	unresolved	unresolved	ADJ
iiclr-27366	854	26	without	without	ADP
iiclr-27366	854	27	any	any	DET
iiclr-27366	854	28	alternative	alternative	ADJ
iiclr-27366	854	29	tools	tool	NOUN
iiclr-27366	854	30	within	within	ADP
iiclr-27366	854	31	a	a	DET
iiclr-27366	854	32	treaty	treaty	NOUN
iiclr-27366	854	33	.	.	PUNCT
iiclr-27366	855	1	as	as	SCONJ
iiclr-27366	855	2	noted	note	VERB
iiclr-27366	855	3	,	,	PUNCT
iiclr-27366	855	4	there	there	PRON
iiclr-27366	855	5	are	be	VERB
iiclr-27366	855	6	several	several	ADJ
iiclr-27366	855	7	reasons	reason	NOUN
iiclr-27366	855	8	for	for	ADP
iiclr-27366	855	9	many	many	ADJ
iiclr-27366	855	10	bilateral	bilateral	ADJ
iiclr-27366	855	11	tax	tax	NOUN
iiclr-27366	855	12	treaties	treaty	NOUN
iiclr-27366	855	13	omitting	omit	VERB
iiclr-27366	855	14	the	the	DET
iiclr-27366	855	15	arbitration	arbitration	NOUN
iiclr-27366	855	16	clause	clause	NOUN
iiclr-27366	855	17	,	,	PUNCT
iiclr-27366	855	18	but	but	CCONJ
iiclr-27366	855	19	this	this	DET
iiclr-27366	855	20	article	article	NOUN
iiclr-27366	855	21	solely	solely	ADV
iiclr-27366	855	22	focused	focus	VERB
iiclr-27366	855	23	on	on	ADP
iiclr-27366	855	24	the	the	DET
iiclr-27366	855	25	financial	financial	ADJ
iiclr-27366	855	26	aspects	aspect	NOUN
iiclr-27366	855	27	of	of	ADP
iiclr-27366	855	28	arbitration	arbitration	NOUN
iiclr-27366	855	29	and	and	CCONJ
iiclr-27366	855	30	examined	examine	VERB
iiclr-27366	855	31	whether	whether	SCONJ
iiclr-27366	855	32	tpf	tpf	PROPN
iiclr-27366	855	33	could	could	AUX
iiclr-27366	855	34	be	be	AUX
iiclr-27366	855	35	utilized	utilize	VERB
iiclr-27366	855	36	in	in	ADP
iiclr-27366	855	37	tax	tax	NOUN
iiclr-27366	855	38	treaty	treaty	NOUN
iiclr-27366	855	39	arbitration	arbitration	NOUN
iiclr-27366	855	40	to	to	PART
iiclr-27366	855	41	remove	remove	VERB
iiclr-27366	855	42	certain	certain	ADJ
iiclr-27366	855	43	financial	financial	ADJ
iiclr-27366	855	44	barriers	barrier	NOUN
iiclr-27366	855	45	as	as	ADP
iiclr-27366	855	46	in	in	ADP
iiclr-27366	855	47	other	other	ADJ
iiclr-27366	855	48	traditional	traditional	ADJ
iiclr-27366	855	49	arbitration	arbitration	NOUN
iiclr-27366	855	50	proceedings	proceeding	NOUN
iiclr-27366	855	51	by	by	ADP
iiclr-27366	855	52	analyzing	analyze	VERB
iiclr-27366	855	53	(	(	PUNCT
iiclr-27366	855	54	i	i	NOUN
iiclr-27366	855	55	)	)	PUNCT
iiclr-27366	855	56	any	any	DET
iiclr-27366	855	57	legal	legal	ADJ
iiclr-27366	855	58	barriers	barrier	NOUN
iiclr-27366	855	59	,	,	PUNCT
iiclr-27366	855	60	(	(	PUNCT
iiclr-27366	855	61	ii	ii	NOUN
iiclr-27366	855	62	)	)	PUNCT
iiclr-27366	855	63	benefits	benefit	NOUN
iiclr-27366	855	64	from	from	ADP
iiclr-27366	855	65	a	a	DET
iiclr-27366	855	66	justice	justice	NOUN
iiclr-27366	855	67	perspective	perspective	NOUN
iiclr-27366	855	68	,	,	PUNCT
iiclr-27366	855	69	and	and	CCONJ
iiclr-27366	855	70	(	(	PUNCT
iiclr-27366	855	71	iii	iii	X
iiclr-27366	855	72	)	)	PUNCT
iiclr-27366	855	73	investment	investment	NOUN
iiclr-27366	855	74	merit	merit	NOUN
iiclr-27366	855	75	from	from	ADP
iiclr-27366	855	76	a	a	DET
iiclr-27366	855	77	funder	funder	NOUN
iiclr-27366	855	78	perspective	perspective	NOUN
iiclr-27366	855	79	.	.	PUNCT
iiclr-27366	856	1	as	as	SCONJ
iiclr-27366	856	2	it	it	PRON
iiclr-27366	856	3	is	be	AUX
iiclr-27366	856	4	important	important	ADJ
iiclr-27366	856	5	to	to	PART
iiclr-27366	856	6	first	first	ADV
iiclr-27366	856	7	fully	fully	ADV
iiclr-27366	856	8	understand	understand	VERB
iiclr-27366	856	9	the	the	DET
iiclr-27366	856	10	anatomy	anatomy	NOUN
iiclr-27366	856	11	of	of	ADP
iiclr-27366	856	12	tax	tax	NOUN
iiclr-27366	856	13	treaty	treaty	NOUN
iiclr-27366	856	14	arbitration	arbitration	NOUN
iiclr-27366	856	15	to	to	PART
iiclr-27366	856	16	identify	identify	VERB
iiclr-27366	856	17	any	any	DET
iiclr-27366	856	18	legal	legal	ADJ
iiclr-27366	856	19	barriers	barrier	NOUN
iiclr-27366	856	20	and	and	CCONJ
iiclr-27366	856	21	to	to	PART
iiclr-27366	856	22	examine	examine	VERB
iiclr-27366	856	23	the	the	DET
iiclr-27366	856	24	applicability	applicability	NOUN
iiclr-27366	856	25	of	of	ADP
iiclr-27366	856	26	tpf	tpf	PROPN
iiclr-27366	856	27	to	to	PART
iiclr-27366	856	28	tax	tax	NOUN
iiclr-27366	856	29	treaty	treaty	NOUN
iiclr-27366	856	30	arbitration	arbitration	NOUN
iiclr-27366	856	31	,	,	PUNCT
iiclr-27366	856	32	the	the	DET
iiclr-27366	856	33	article	article	NOUN
iiclr-27366	856	34	conducted	conduct	VERB
iiclr-27366	856	35	a	a	DET
iiclr-27366	856	36	comparative	comparative	ADJ
iiclr-27366	856	37	study	study	NOUN
iiclr-27366	856	38	on	on	ADP
iiclr-27366	856	39	international	international	ADJ
iiclr-27366	856	40	commercial	commercial	ADJ
iiclr-27366	856	41	arbitration	arbitration	NOUN
iiclr-27366	856	42	,	,	PUNCT
iiclr-27366	856	43	investor	investor	NOUN
iiclr-27366	856	44	-	-	PUNCT
iiclr-27366	856	45	state	state	NOUN
iiclr-27366	856	46	arbitration	arbitration	NOUN
iiclr-27366	856	47	,	,	PUNCT
iiclr-27366	856	48	state	state	NOUN
iiclr-27366	856	49	-	-	PUNCT
iiclr-27366	856	50	state	state	NOUN
iiclr-27366	856	51	arbitration	arbitration	NOUN
iiclr-27366	856	52	,	,	PUNCT
iiclr-27366	856	53	and	and	CCONJ
iiclr-27366	856	54	tax	tax	NOUN
iiclr-27366	856	55	treaty	treaty	NOUN
iiclr-27366	856	56	arbitration	arbitration	NOUN
iiclr-27366	856	57	(	(	PUNCT
iiclr-27366	856	58	the	the	DET
iiclr-27366	856	59	“	"	PUNCT
iiclr-27366	856	60	study	study	NOUN
iiclr-27366	856	61	”	"	PUNCT
iiclr-27366	856	62	)	)	PUNCT
iiclr-27366	856	63	after	after	ADP
iiclr-27366	856	64	exploring	explore	VERB
iiclr-27366	856	65	and	and	CCONJ
iiclr-27366	856	66	analyzing	analyze	VERB
iiclr-27366	856	67	both	both	CCONJ
iiclr-27366	856	68	the	the	DET
iiclr-27366	856	69	map	map	NOUN
iiclr-27366	856	70	and	and	CCONJ
iiclr-27366	856	71	tpf	tpf	NOUN
iiclr-27366	856	72	in	in	ADP
iiclr-27366	856	73	the	the	DET
iiclr-27366	856	74	first	first	ADJ
iiclr-27366	856	75	two	two	NUM
iiclr-27366	856	76	chapters	chapter	NOUN
iiclr-27366	856	77	of	of	ADP
iiclr-27366	856	78	this	this	DET
iiclr-27366	856	79	article	article	NOUN
iiclr-27366	856	80	.	.	PUNCT
iiclr-27366	857	1	in	in	ADP
iiclr-27366	857	2	summary	summary	NOUN
iiclr-27366	857	3	,	,	PUNCT
iiclr-27366	857	4	the	the	DET
iiclr-27366	857	5	findings	finding	NOUN
iiclr-27366	857	6	of	of	ADP
iiclr-27366	857	7	the	the	DET
iiclr-27366	857	8	study	study	NOUN
iiclr-27366	857	9	indicate	indicate	VERB
iiclr-27366	857	10	that	that	SCONJ
iiclr-27366	857	11	there	there	PRON
iiclr-27366	857	12	are	be	VERB
iiclr-27366	857	13	no	no	DET
iiclr-27366	857	14	major	major	ADJ
iiclr-27366	857	15	legal	legal	ADJ
iiclr-27366	857	16	barriers	barrier	NOUN
iiclr-27366	857	17	in	in	ADP
iiclr-27366	857	18	tax	tax	NOUN
iiclr-27366	857	19	treaty	treaty	NOUN
iiclr-27366	857	20	arbitration	arbitration	NOUN
iiclr-27366	857	21	that	that	PRON
iiclr-27366	857	22	would	would	AUX
iiclr-27366	857	23	potentially	potentially	ADV
iiclr-27366	857	24	prevent	prevent	VERB
iiclr-27366	857	25	the	the	DET
iiclr-27366	857	26	utilization	utilization	NOUN
iiclr-27366	857	27	of	of	ADP
iiclr-27366	857	28	tpf	tpf	PROPN
iiclr-27366	857	29	and	and	CCONJ
iiclr-27366	857	30	the	the	DET
iiclr-27366	857	31	current	current	ADJ
iiclr-27366	857	32	tpf	tpf	PROPN
iiclr-27366	857	33	regulations	regulation	NOUN
iiclr-27366	857	34	in	in	ADP
iiclr-27366	857	35	force	force	NOUN
iiclr-27366	857	36	will	will	AUX
iiclr-27366	857	37	generally	generally	ADV
iiclr-27366	857	38	be	be	AUX
iiclr-27366	857	39	applicable	applicable	ADJ
iiclr-27366	857	40	to	to	ADP
iiclr-27366	857	41	tax	tax	NOUN
iiclr-27366	857	42	treaty	treaty	NOUN
iiclr-27366	857	43	arbitration	arbitration	NOUN
iiclr-27366	857	44	in	in	ADP
iiclr-27366	857	45	the	the	DET
iiclr-27366	857	46	same	same	ADJ
iiclr-27366	857	47	manner	manner	NOUN
iiclr-27366	857	48	.	.	PUNCT
iiclr-27366	858	1	however	however	ADV
iiclr-27366	858	2	,	,	PUNCT
iiclr-27366	858	3	as	as	SCONJ
iiclr-27366	858	4	tax	tax	NOUN
iiclr-27366	858	5	treaty	treaty	NOUN
iiclr-27366	858	6	arbitration	arbitration	NOUN
iiclr-27366	858	7	can	can	AUX
iiclr-27366	858	8	only	only	ADV
iiclr-27366	858	9	be	be	AUX
iiclr-27366	858	10	initiated	initiate	VERB
iiclr-27366	858	11	after	after	ADP
iiclr-27366	858	12	the	the	DET
iiclr-27366	858	13	conclusion	conclusion	NOUN
iiclr-27366	858	14	of	of	ADP
iiclr-27366	858	15	the	the	DET
iiclr-27366	858	16	map	map	NOUN
iiclr-27366	858	17	process	process	NOUN
iiclr-27366	858	18	by	by	ADP
iiclr-27366	858	19	the	the	DET
iiclr-27366	858	20	competent	competent	ADJ
iiclr-27366	858	21	authorities	authority	NOUN
iiclr-27366	858	22	,	,	PUNCT
iiclr-27366	858	23	the	the	DET
iiclr-27366	858	24	number	number	NOUN
iiclr-27366	858	25	of	of	ADP
iiclr-27366	858	26	tax	tax	NOUN
iiclr-27366	858	27	treaty	treaty	NOUN
iiclr-27366	858	28	arbitration	arbitration	NOUN
iiclr-27366	858	29	cases	case	NOUN
iiclr-27366	858	30	would	would	AUX
iiclr-27366	858	31	likely	likely	ADV
iiclr-27366	858	32	be	be	AUX
iiclr-27366	858	33	much	much	ADV
iiclr-27366	858	34	smaller	small	ADJ
iiclr-27366	858	35	compared	compare	VERB
iiclr-27366	858	36	to	to	ADP
iiclr-27366	858	37	non	non	ADJ
iiclr-27366	858	38	-	-	ADJ
iiclr-27366	858	39	tax	tax	ADJ
iiclr-27366	858	40	treaty	treaty	NOUN
iiclr-27366	858	41	arbitration	arbitration	NOUN
iiclr-27366	858	42	cases	case	NOUN
iiclr-27366	858	43	.	.	PUNCT
iiclr-27366	859	1	nonetheless	nonetheless	ADV
iiclr-27366	859	2	,	,	PUNCT
iiclr-27366	859	3	financing	financing	NOUN
iiclr-27366	859	4	tax	tax	NOUN
iiclr-27366	859	5	treaty	treaty	NOUN
iiclr-27366	859	6	arbitration	arbitration	NOUN
iiclr-27366	859	7	would	would	AUX
iiclr-27366	859	8	still	still	ADV
iiclr-27366	859	9	be	be	AUX
iiclr-27366	859	10	an	an	DET
iiclr-27366	859	11	attractive	attractive	ADJ
iiclr-27366	859	12	investment	investment	NOUN
iiclr-27366	859	13	opportunity	opportunity	NOUN
iiclr-27366	859	14	for	for	ADP
iiclr-27366	859	15	the	the	DET
iiclr-27366	859	16	funders	funder	NOUN
iiclr-27366	859	17	given	give	VERB
iiclr-27366	859	18	the	the	DET
iiclr-27366	859	19	scale	scale	NOUN
iiclr-27366	859	20	of	of	ADP
iiclr-27366	859	21	the	the	DET
iiclr-27366	859	22	potential	potential	ADJ
iiclr-27366	859	23	awards	award	NOUN
iiclr-27366	859	24	.	.	PUNCT
iiclr-27366	860	1	likewise	likewise	ADV
iiclr-27366	860	2	,	,	PUNCT
iiclr-27366	860	3	from	from	ADP
iiclr-27366	860	4	the	the	DET
iiclr-27366	860	5	taxpayer	taxpayer	NOUN
iiclr-27366	860	6	claimant	claimant	NOUN
iiclr-27366	860	7	’s	’s	PART
iiclr-27366	860	8	perspective	perspective	NOUN
iiclr-27366	860	9	,	,	PUNCT
iiclr-27366	860	10	like	like	ADP
iiclr-27366	860	11	in	in	ADP
iiclr-27366	860	12	other	other	ADJ
iiclr-27366	860	13	arbitration	arbitration	NOUN
iiclr-27366	860	14	proceedings	proceeding	NOUN
iiclr-27366	860	15	,	,	PUNCT
iiclr-27366	860	16	tpf	tpf	PROPN
iiclr-27366	860	17	would	would	AUX
iiclr-27366	860	18	be	be	AUX
iiclr-27366	860	19	a	a	DET
iiclr-27366	860	20	valuable	valuable	ADJ
iiclr-27366	860	21	tool	tool	NOUN
iiclr-27366	860	22	as	as	SCONJ
iiclr-27366	860	23	it	it	PRON
iiclr-27366	860	24	provides	provide	VERB
iiclr-27366	860	25	them	they	PRON
iiclr-27366	860	26	with	with	ADP
iiclr-27366	860	27	an	an	DET
iiclr-27366	860	28	opportunity	opportunity	NOUN
iiclr-27366	860	29	to	to	PART
iiclr-27366	860	30	access	access	VERB
iiclr-27366	860	31	justice	justice	NOUN
iiclr-27366	860	32	that	that	SCONJ
iiclr-27366	860	33	they	they	PRON
iiclr-27366	860	34	could	could	AUX
iiclr-27366	860	35	not	not	PART
iiclr-27366	860	36	have	have	VERB
iiclr-27366	860	37	or	or	CCONJ
iiclr-27366	860	38	would	would	AUX
iiclr-27366	860	39	have	have	AUX
iiclr-27366	860	40	been	be	AUX
iiclr-27366	860	41	burdensome	burdensome	ADJ
iiclr-27366	860	42	.	.	PUNCT
iiclr-27366	861	1	however	however	ADV
iiclr-27366	861	2	,	,	PUNCT
iiclr-27366	861	3	as	as	SCONJ
iiclr-27366	861	4	tax	tax	NOUN
iiclr-27366	861	5	treaty	treaty	NOUN
iiclr-27366	861	6	arbitration	arbitration	NOUN
iiclr-27366	861	7	was	be	AUX
iiclr-27366	861	8	introduced	introduce	VERB
iiclr-27366	861	9	in	in	ADP
iiclr-27366	861	10	the	the	DET
iiclr-27366	861	11	model	model	NOUN
iiclr-27366	861	12	tax	tax	NOUN
iiclr-27366	861	13	conventions	convention	NOUN
iiclr-27366	861	14	only	only	ADV
iiclr-27366	861	15	about	about	ADV
iiclr-27366	861	16	a	a	PRON
iiclr-27366	861	17	decade	decade	NOUN
iiclr-27366	861	18	ago	ago	ADV
iiclr-27366	861	19	and	and	CCONJ
iiclr-27366	861	20	has	have	AUX
iiclr-27366	861	21	not	not	PART
iiclr-27366	861	22	been	be	AUX
iiclr-27366	861	23	actively	actively	ADV
iiclr-27366	861	24	utilized	utilize	VERB
iiclr-27366	861	25	,	,	PUNCT
iiclr-27366	861	26	compared	compare	VERB
iiclr-27366	861	27	to	to	ADP
iiclr-27366	861	28	international	international	ADJ
iiclr-27366	861	29	commercial	commercial	ADJ
iiclr-27366	861	30	and	and	CCONJ
iiclr-27366	861	31	investor	investor	NOUN
iiclr-27366	861	32	-	-	PUNCT
iiclr-27366	861	33	state	state	NOUN
iiclr-27366	861	34	arbitration	arbitration	NOUN
iiclr-27366	861	35	,	,	PUNCT
iiclr-27366	861	36	the	the	DET
iiclr-27366	861	37	overall	overall	ADJ
iiclr-27366	861	38	rules	rule	NOUN
iiclr-27366	861	39	and	and	CCONJ
iiclr-27366	861	40	system	system	NOUN
iiclr-27366	861	41	for	for	ADP
iiclr-27366	861	42	administering	administer	VERB
iiclr-27366	861	43	arbitration	arbitration	NOUN
iiclr-27366	861	44	have	have	AUX
iiclr-27366	861	45	not	not	PART
iiclr-27366	861	46	been	be	AUX
iiclr-27366	861	47	firmly	firmly	ADV
iiclr-27366	861	48	defined	define	VERB
iiclr-27366	861	49	and	and	CCONJ
iiclr-27366	861	50	189	189	NUM
iiclr-27366	861	51	.	.	PUNCT
iiclr-27366	862	1	i	i	PRON
iiclr-27366	862	2	d.	d.	PROPN
iiclr-27366	862	3	2023	2023	NUM
iiclr-27366	862	4	]	]	PUNCT
iiclr-27366	862	5	justice	justice	NOUN
iiclr-27366	862	6	,	,	PUNCT
iiclr-27366	862	7	third	third	ADJ
iiclr-27366	862	8	-	-	PUNCT
iiclr-27366	862	9	party	party	NOUN
iiclr-27366	862	10	funding	funding	NOUN
iiclr-27366	862	11	,	,	PUNCT
iiclr-27366	862	12	and	and	CCONJ
iiclr-27366	862	13	tax	tax	NOUN
iiclr-27366	862	14	treaty	treaty	NOUN
iiclr-27366	862	15	arbitration	arbitration	NOUN
iiclr-27366	862	16	79	79	NUM
iiclr-27366	862	17	settled	settle	VERB
iiclr-27366	862	18	in	in	ADP
iiclr-27366	862	19	yet	yet	ADV
iiclr-27366	862	20	to	to	ADP
iiclr-27366	862	21	international	international	ADJ
iiclr-27366	862	22	tax	tax	NOUN
iiclr-27366	862	23	,	,	PUNCT
iiclr-27366	862	24	and	and	CCONJ
iiclr-27366	862	25	thus	thus	ADV
iiclr-27366	862	26	more	more	ADJ
iiclr-27366	862	27	investments	investment	NOUN
iiclr-27366	862	28	and	and	CCONJ
iiclr-27366	862	29	efforts	effort	NOUN
iiclr-27366	862	30	to	to	PART
iiclr-27366	862	31	have	have	AUX
iiclr-27366	862	32	the	the	DET
iiclr-27366	862	33	right	right	ADJ
iiclr-27366	862	34	system	system	NOUN
iiclr-27366	862	35	that	that	PRON
iiclr-27366	862	36	is	be	AUX
iiclr-27366	862	37	optimized	optimize	VERB
iiclr-27366	862	38	for	for	ADP
iiclr-27366	862	39	tax	tax	NOUN
iiclr-27366	862	40	treaty	treaty	NOUN
iiclr-27366	862	41	arbitration	arbitration	NOUN
iiclr-27366	862	42	seemed	seem	VERB
iiclr-27366	862	43	to	to	PART
iiclr-27366	862	44	be	be	AUX
iiclr-27366	862	45	needed	need	VERB
iiclr-27366	862	46	to	to	PART
iiclr-27366	862	47	increase	increase	VERB
iiclr-27366	862	48	the	the	DET
iiclr-27366	862	49	comfort	comfort	NOUN
iiclr-27366	862	50	level	level	NOUN
iiclr-27366	862	51	towards	towards	ADP
iiclr-27366	862	52	tax	tax	NOUN
iiclr-27366	862	53	treaty	treaty	NOUN
iiclr-27366	862	54	arbitration	arbitration	NOUN
iiclr-27366	862	55	.	.	PUNCT
iiclr-27366	863	1	as	as	SCONJ
iiclr-27366	863	2	expressed	express	VERB
iiclr-27366	863	3	throughout	throughout	ADP
iiclr-27366	863	4	the	the	DET
iiclr-27366	863	5	article	article	NOUN
iiclr-27366	863	6	,	,	PUNCT
iiclr-27366	863	7	the	the	DET
iiclr-27366	863	8	map	map	NOUN
iiclr-27366	863	9	or	or	CCONJ
iiclr-27366	863	10	a	a	DET
iiclr-27366	863	11	dispute	dispute	NOUN
iiclr-27366	863	12	resolution	resolution	NOUN
iiclr-27366	863	13	mechanism	mechanism	NOUN
iiclr-27366	863	14	of	of	ADP
iiclr-27366	863	15	a	a	DET
iiclr-27366	863	16	tax	tax	NOUN
iiclr-27366	863	17	treaty	treaty	NOUN
iiclr-27366	863	18	will	will	AUX
iiclr-27366	863	19	remain	remain	VERB
iiclr-27366	863	20	incomplete	incomplete	ADJ
iiclr-27366	863	21	without	without	ADP
iiclr-27366	863	22	the	the	DET
iiclr-27366	863	23	arbitration	arbitration	NOUN
iiclr-27366	863	24	clause	clause	NOUN
iiclr-27366	863	25	from	from	ADP
iiclr-27366	863	26	a	a	DET
iiclr-27366	863	27	judicial	judicial	ADJ
iiclr-27366	863	28	point	point	NOUN
iiclr-27366	863	29	of	of	ADP
iiclr-27366	863	30	view	view	NOUN
iiclr-27366	863	31	.	.	PUNCT
iiclr-27366	864	1	despite	despite	SCONJ
iiclr-27366	864	2	its	its	PRON
iiclr-27366	864	3	importance	importance	NOUN
iiclr-27366	864	4	,	,	PUNCT
iiclr-27366	864	5	however	however	ADV
iiclr-27366	864	6	,	,	PUNCT
iiclr-27366	864	7	there	there	PRON
iiclr-27366	864	8	are	be	VERB
iiclr-27366	864	9	several	several	ADJ
iiclr-27366	864	10	factors	factor	NOUN
iiclr-27366	864	11	that	that	PRON
iiclr-27366	864	12	make	make	VERB
iiclr-27366	864	13	countries	country	NOUN
iiclr-27366	864	14	hesitant	hesitant	ADJ
iiclr-27366	864	15	when	when	SCONJ
iiclr-27366	864	16	deciding	decide	VERB
iiclr-27366	864	17	whether	whether	SCONJ
iiclr-27366	864	18	to	to	PART
iiclr-27366	864	19	adopt	adopt	VERB
iiclr-27366	864	20	the	the	DET
iiclr-27366	864	21	arbitration	arbitration	NOUN
iiclr-27366	864	22	clause	clause	NOUN
iiclr-27366	864	23	such	such	ADJ
iiclr-27366	864	24	as	as	ADP
iiclr-27366	864	25	tax	tax	NOUN
iiclr-27366	864	26	sovereignty	sovereignty	NOUN
iiclr-27366	864	27	,	,	PUNCT
iiclr-27366	864	28	revenue	revenue	NOUN
iiclr-27366	864	29	,	,	PUNCT
iiclr-27366	864	30	conflicts	conflict	NOUN
iiclr-27366	864	31	with	with	ADP
iiclr-27366	864	32	domestic	domestic	ADJ
iiclr-27366	864	33	laws	law	NOUN
iiclr-27366	864	34	,	,	PUNCT
iiclr-27366	864	35	and	and	CCONJ
iiclr-27366	864	36	financial	financial	ADJ
iiclr-27366	864	37	resources	resource	NOUN
iiclr-27366	864	38	.	.	PUNCT
iiclr-27366	865	1	an	an	DET
iiclr-27366	865	2	approach	approach	NOUN
iiclr-27366	865	3	,	,	PUNCT
iiclr-27366	865	4	therefore	therefore	ADV
iiclr-27366	865	5	,	,	PUNCT
iiclr-27366	865	6	needs	need	VERB
iiclr-27366	865	7	to	to	PART
iiclr-27366	865	8	be	be	AUX
iiclr-27366	865	9	made	make	VERB
iiclr-27366	865	10	from	from	ADP
iiclr-27366	865	11	both	both	CCONJ
iiclr-27366	865	12	within	within	ADP
iiclr-27366	865	13	and	and	CCONJ
iiclr-27366	865	14	outside	outside	ADP
iiclr-27366	865	15	the	the	DET
iiclr-27366	865	16	boundaries	boundary	NOUN
iiclr-27366	865	17	of	of	ADP
iiclr-27366	865	18	international	international	ADJ
iiclr-27366	865	19	tax	tax	NOUN
iiclr-27366	865	20	,	,	PUNCT
iiclr-27366	865	21	tackling	tackle	VERB
iiclr-27366	865	22	sub	sub	NOUN
iiclr-27366	865	23	-	-	NOUN
iiclr-27366	865	24	issue	issue	NOUN
iiclr-27366	865	25	by	by	ADP
iiclr-27366	865	26	subissue	subissue	NOUN
iiclr-27366	865	27	,	,	PUNCT
iiclr-27366	865	28	and	and	CCONJ
iiclr-27366	865	29	this	this	DET
iiclr-27366	865	30	article	article	NOUN
iiclr-27366	865	31	specifically	specifically	ADV
iiclr-27366	865	32	dealt	deal	VERB
iiclr-27366	865	33	with	with	ADP
iiclr-27366	865	34	the	the	DET
iiclr-27366	865	35	financial	financial	ADJ
iiclr-27366	865	36	aspects	aspect	NOUN
iiclr-27366	865	37	of	of	ADP
iiclr-27366	865	38	tax	tax	NOUN
iiclr-27366	865	39	treaty	treaty	NOUN
iiclr-27366	865	40	arbitration	arbitration	NOUN
iiclr-27366	865	41	with	with	ADP
iiclr-27366	865	42	tpf	tpf	PROPN
iiclr-27366	865	43	.	.	PUNCT
iiclr-27366	866	1	to	to	PART
iiclr-27366	866	2	conclude	conclude	VERB
iiclr-27366	866	3	,	,	PUNCT
iiclr-27366	866	4	though	though	SCONJ
iiclr-27366	866	5	tpf	tpf	PROPN
iiclr-27366	866	6	may	may	AUX
iiclr-27366	866	7	not	not	PART
iiclr-27366	866	8	remove	remove	VERB
iiclr-27366	866	9	and	and	CCONJ
iiclr-27366	866	10	resolve	resolve	VERB
iiclr-27366	866	11	all	all	DET
iiclr-27366	866	12	financial	financial	ADJ
iiclr-27366	866	13	issues	issue	NOUN
iiclr-27366	866	14	relevant	relevant	ADJ
iiclr-27366	866	15	to	to	ADP
iiclr-27366	866	16	tax	tax	NOUN
iiclr-27366	866	17	treaty	treaty	NOUN
iiclr-27366	866	18	arbitration	arbitration	NOUN
iiclr-27366	866	19	,	,	PUNCT
iiclr-27366	866	20	it	it	PRON
iiclr-27366	866	21	seems	seem	VERB
iiclr-27366	866	22	clear	clear	ADJ
iiclr-27366	866	23	that	that	SCONJ
iiclr-27366	866	24	,	,	PUNCT
iiclr-27366	866	25	as	as	ADP
iiclr-27366	866	26	an	an	DET
iiclr-27366	866	27	ancillary	ancillary	ADJ
iiclr-27366	866	28	tool	tool	NOUN
iiclr-27366	866	29	,	,	PUNCT
iiclr-27366	866	30	tpf	tpf	PROPN
iiclr-27366	866	31	is	be	AUX
iiclr-27366	866	32	capable	capable	ADJ
iiclr-27366	866	33	of	of	ADP
iiclr-27366	866	34	assisting	assist	VERB
iiclr-27366	866	35	those	those	PRON
iiclr-27366	866	36	“	"	PUNCT
iiclr-27366	866	37	seeking	seek	VERB
iiclr-27366	866	38	access	access	NOUN
iiclr-27366	866	39	to	to	ADP
iiclr-27366	866	40	justice	justice	NOUN
iiclr-27366	866	41	which	which	PRON
iiclr-27366	866	42	they	they	PRON
iiclr-27366	866	43	could	could	AUX
iiclr-27366	866	44	not	not	PART
iiclr-27366	866	45	otherwise	otherwise	ADV
iiclr-27366	866	46	afford”190	afford”190	VERB
iiclr-27366	866	47	in	in	ADP
iiclr-27366	866	48	the	the	DET
iiclr-27366	866	49	tax	tax	NOUN
iiclr-27366	866	50	treaty	treaty	NOUN
iiclr-27366	866	51	arbitration	arbitration	NOUN
iiclr-27366	866	52	setting	set	VERB
iiclr-27366	866	53	as	as	ADV
iiclr-27366	866	54	well	well	ADV
iiclr-27366	866	55	,	,	PUNCT
iiclr-27366	866	56	and	and	CCONJ
iiclr-27366	866	57	potentially	potentially	ADV
iiclr-27366	866	58	thereby	thereby	ADV
iiclr-27366	866	59	lessen	lessen	VERB
iiclr-27366	866	60	certain	certain	ADJ
iiclr-27366	866	61	resistance	resistance	NOUN
iiclr-27366	866	62	to	to	ADP
iiclr-27366	866	63	tax	tax	NOUN
iiclr-27366	866	64	treaty	treaty	NOUN
iiclr-27366	866	65	arbitration	arbitration	NOUN
iiclr-27366	866	66	arising	arise	VERB
iiclr-27366	866	67	from	from	ADP
iiclr-27366	866	68	a	a	DET
iiclr-27366	866	69	possible	possible	ADJ
iiclr-27366	866	70	financial	financial	ADJ
iiclr-27366	866	71	disparity	disparity	NOUN
iiclr-27366	866	72	between	between	ADP
iiclr-27366	866	73	the	the	DET
iiclr-27366	866	74	parties	party	NOUN
iiclr-27366	866	75	to	to	ADP
iiclr-27366	866	76	the	the	DET
iiclr-27366	866	77	tax	tax	NOUN
iiclr-27366	866	78	treaty	treaty	NOUN
iiclr-27366	866	79	arbitration	arbitration	NOUN
iiclr-27366	866	80	.	.	PUNCT
iiclr-27366	867	1	190	190	NUM
iiclr-27366	867	2	.	.	PUNCT
iiclr-27366	868	1	see	see	VERB
iiclr-27366	868	2	arkin	arkin	PROPN
iiclr-27366	868	3	v	v	PROPN
iiclr-27366	868	4	borchard	borchard	PROPN
iiclr-27366	868	5	lines	lines	PROPN
iiclr-27366	868	6	ltd	ltd	PROPN
iiclr-27366	869	1	[	[	X
iiclr-27366	869	2	2005	2005	NUM
iiclr-27366	869	3	]	]	PUNCT
iiclr-27366	869	4	ewca	ewca	PROPN
iiclr-27366	869	5	(	(	PUNCT
iiclr-27366	869	6	civ	civ	NOUN
iiclr-27366	869	7	)	)	PUNCT
iiclr-27366	869	8	655	655	NUM
iiclr-27366	869	9	(	(	PUNCT
iiclr-27366	869	10	eng	eng	PROPN
iiclr-27366	869	11	.	.	PUNCT
iiclr-27366	869	12	)	)	PUNCT
iiclr-27366	869	13	.	.	PUNCT
iiclr-27366	870	1	80	80	NUM
iiclr-27366	870	2	indiana	indiana	PROPN
iiclr-27366	870	3	int’l	int’l	NOUN
iiclr-27366	870	4	&	&	CCONJ
iiclr-27366	870	5	comp	comp	PROPN
iiclr-27366	870	6	.	.	PUNCT
iiclr-27366	871	1	law	law	NOUN
iiclr-27366	871	2	review	review	NOUN
iiclr-27366	872	1	[	[	X
iiclr-27366	872	2	vol	vol	NOUN
iiclr-27366	872	3	.	.	PUNCT
iiclr-27366	873	1	33:39	33:39	NUM
iiclr-27366	873	2	appendix	appendix	VERB
iiclr-27366	873	3	a	a	DET
iiclr-27366	873	4	–	–	PUNCT
iiclr-27366	873	5	the	the	DET
iiclr-27366	873	6	due	due	ADJ
iiclr-27366	873	7	diligence	diligence	NOUN
iiclr-27366	873	8	checklist	checklist	NOUN
iiclr-27366	873	9	a	a	DET
iiclr-27366	873	10	due	due	ADJ
iiclr-27366	873	11	diligence	diligence	NOUN
iiclr-27366	873	12	checklist	checklist	NOUN
iiclr-27366	873	13	of	of	ADP
iiclr-27366	873	14	questions	question	NOUN
iiclr-27366	873	15	and	and	CCONJ
iiclr-27366	873	16	issues	issue	NOUN
iiclr-27366	873	17	that	that	PRON
iiclr-27366	873	18	funders	funder	NOUN
iiclr-27366	873	19	and	and	CCONJ
iiclr-27366	873	20	funded	funded	ADJ
iiclr-27366	873	21	parties	party	NOUN
iiclr-27366	873	22	should	should	AUX
iiclr-27366	873	23	consider	consider	VERB
iiclr-27366	873	24	before	before	ADP
iiclr-27366	873	25	entering	enter	VERB
iiclr-27366	873	26	into	into	ADP
iiclr-27366	873	27	a	a	DET
iiclr-27366	873	28	funding	funding	NOUN
iiclr-27366	873	29	agreement	agreement	NOUN
iiclr-27366	873	30	.	.	PUNCT
iiclr-27366	874	1	1	1	X
iiclr-27366	874	2	.	.	X
iiclr-27366	874	3	concerning	concern	VERB
iiclr-27366	874	4	the	the	DET
iiclr-27366	874	5	third	third	ADJ
iiclr-27366	874	6	-	-	PUNCT
iiclr-27366	874	7	party	party	NOUN
iiclr-27366	874	8	funder	funder	NOUN
iiclr-27366	874	9	’s	’s	PART
iiclr-27366	874	10	legal	legal	ADJ
iiclr-27366	874	11	and	and	CCONJ
iiclr-27366	874	12	financial	financial	ADJ
iiclr-27366	874	13	/	/	SYM
iiclr-27366	874	14	capital	capital	NOUN
iiclr-27366	874	15	structures	structure	NOUN
iiclr-27366	874	16	a.	a.	NOUN
iiclr-27366	874	17	is	be	AUX
iiclr-27366	874	18	it	it	PRON
iiclr-27366	874	19	publicly	publicly	ADV
iiclr-27366	874	20	listed	list	VERB
iiclr-27366	874	21	?	?	PUNCT
iiclr-27366	875	1	b.	b.	PROPN
iiclr-27366	875	2	is	be	AUX
iiclr-27366	875	3	the	the	DET
iiclr-27366	875	4	funder	funder	NOUN
iiclr-27366	875	5	regulated	regulate	VERB
iiclr-27366	875	6	and/or	and/or	CCONJ
iiclr-27366	875	7	bound	bind	VERB
iiclr-27366	875	8	to	to	PART
iiclr-27366	875	9	comply	comply	VERB
iiclr-27366	875	10	with	with	ADP
iiclr-27366	875	11	official	official	ADJ
iiclr-27366	875	12	and/or	and/or	CCONJ
iiclr-27366	875	13	publicly	publicly	ADV
iiclr-27366	875	14	published	publish	VERB
iiclr-27366	875	15	guidelines	guideline	NOUN
iiclr-27366	875	16	,	,	PUNCT
iiclr-27366	875	17	whether	whether	SCONJ
iiclr-27366	875	18	having	have	VERB
iiclr-27366	875	19	the	the	DET
iiclr-27366	875	20	force	force	NOUN
iiclr-27366	875	21	of	of	ADP
iiclr-27366	875	22	law	law	NOUN
iiclr-27366	875	23	or	or	CCONJ
iiclr-27366	875	24	merely	merely	ADV
iiclr-27366	875	25	by	by	ADP
iiclr-27366	875	26	way	way	NOUN
iiclr-27366	875	27	of	of	ADP
iiclr-27366	875	28	recommendations	recommendation	NOUN
iiclr-27366	875	29	?	?	PUNCT
iiclr-27366	876	1	is	be	AUX
iiclr-27366	876	2	it	it	PRON
iiclr-27366	876	3	subject	subject	ADJ
iiclr-27366	876	4	to	to	ADP
iiclr-27366	876	5	the	the	DET
iiclr-27366	876	6	control	control	NOUN
iiclr-27366	876	7	of	of	ADP
iiclr-27366	876	8	any	any	DET
iiclr-27366	876	9	regulating	regulate	VERB
iiclr-27366	876	10	authority	authority	NOUN
iiclr-27366	876	11	?	?	PUNCT
iiclr-27366	877	1	c.	c.	NOUN
iiclr-27366	877	2	is	be	AUX
iiclr-27366	877	3	it	it	PRON
iiclr-27366	877	4	a	a	DET
iiclr-27366	877	5	limited	limited	ADJ
iiclr-27366	877	6	liability	liability	NOUN
iiclr-27366	877	7	company	company	NOUN
iiclr-27366	877	8	and	and	CCONJ
iiclr-27366	877	9	,	,	PUNCT
iiclr-27366	877	10	if	if	SCONJ
iiclr-27366	877	11	so	so	ADV
iiclr-27366	877	12	,	,	PUNCT
iiclr-27366	877	13	what	what	PRON
iiclr-27366	877	14	is	be	AUX
iiclr-27366	877	15	its	its	PRON
iiclr-27366	877	16	:	:	PUNCT
iiclr-27366	877	17	(	(	PUNCT
iiclr-27366	877	18	i	i	NOUN
iiclr-27366	877	19	)	)	PUNCT
iiclr-27366	877	20	paid	pay	VERB
iiclr-27366	877	21	-	-	PUNCT
iiclr-27366	877	22	up	up	ADP
iiclr-27366	877	23	capital	capital	NOUN
iiclr-27366	877	24	;	;	PUNCT
iiclr-27366	877	25	(	(	PUNCT
iiclr-27366	877	26	ii	ii	NOUN
iiclr-27366	877	27	)	)	PUNCT
iiclr-27366	877	28	objects	object	VERB
iiclr-27366	877	29	clause	clause	NOUN
iiclr-27366	877	30	;	;	PUNCT
iiclr-27366	877	31	(	(	PUNCT
iiclr-27366	877	32	iii	iii	X
iiclr-27366	877	33	)	)	PUNCT
iiclr-27366	877	34	indebtedness	indebtedness	NOUN
iiclr-27366	877	35	and	and	CCONJ
iiclr-27366	877	36	leverage	leverage	NOUN
iiclr-27366	877	37	level	level	NOUN
iiclr-27366	877	38	(	(	PUNCT
iiclr-27366	877	39	indebtedness	indebtedness	NOUN
iiclr-27366	877	40	vs.	vs.	ADP
iiclr-27366	877	41	equity	equity	NOUN
iiclr-27366	877	42	capital	capital	NOUN
iiclr-27366	877	43	)	)	PUNCT
iiclr-27366	877	44	?	?	PUNCT
iiclr-27366	878	1	d.	d.	PROPN
iiclr-27366	878	2	is	be	AUX
iiclr-27366	878	3	it	it	PRON
iiclr-27366	878	4	an	an	DET
iiclr-27366	878	5	investment	investment	NOUN
iiclr-27366	878	6	fund	fund	NOUN
iiclr-27366	878	7	and	and	CCONJ
iiclr-27366	878	8	,	,	PUNCT
iiclr-27366	878	9	if	if	SCONJ
iiclr-27366	878	10	so	so	ADV
iiclr-27366	878	11	;	;	PUNCT
iiclr-27366	878	12	(	(	PUNCT
iiclr-27366	878	13	i	i	NOUN
iiclr-27366	878	14	)	)	PUNCT
iiclr-27366	878	15	where	where	SCONJ
iiclr-27366	878	16	is	be	AUX
iiclr-27366	878	17	it	it	PRON
iiclr-27366	878	18	established	establish	VERB
iiclr-27366	878	19	?	?	PUNCT
iiclr-27366	879	1	(	(	PUNCT
iiclr-27366	879	2	ii	ii	NOUN
iiclr-27366	879	3	)	)	PUNCT
iiclr-27366	879	4	is	be	AUX
iiclr-27366	879	5	it	it	PRON
iiclr-27366	879	6	regulated	regulate	VERB
iiclr-27366	879	7	and	and	CCONJ
iiclr-27366	879	8	if	if	SCONJ
iiclr-27366	879	9	so	so	ADV
iiclr-27366	879	10	,	,	PUNCT
iiclr-27366	879	11	by	by	ADP
iiclr-27366	879	12	whom	whom	PRON
iiclr-27366	879	13	?	?	PUNCT
iiclr-27366	880	1	(	(	PUNCT
iiclr-27366	880	2	iii	iii	X
iiclr-27366	880	3	)	)	PUNCT
iiclr-27366	880	4	what	what	PRON
iiclr-27366	880	5	is	be	AUX
iiclr-27366	880	6	its	its	PRON
iiclr-27366	880	7	duration	duration	NOUN
iiclr-27366	880	8	?	?	PUNCT
iiclr-27366	881	1	(	(	PUNCT
iiclr-27366	881	2	iv	iv	X
iiclr-27366	881	3	)	)	PUNCT
iiclr-27366	881	4	what	what	PRON
iiclr-27366	881	5	is	be	AUX
iiclr-27366	881	6	its	its	PRON
iiclr-27366	881	7	indebtedness	indebtedness	NOUN
iiclr-27366	881	8	and	and	CCONJ
iiclr-27366	881	9	leverage	leverage	NOUN
iiclr-27366	881	10	level	level	NOUN
iiclr-27366	881	11	(	(	PUNCT
iiclr-27366	881	12	indebtedness	indebtedness	NOUN
iiclr-27366	881	13	vs.	vs.	ADP
iiclr-27366	881	14	equity	equity	NOUN
iiclr-27366	881	15	capital	capital	NOUN
iiclr-27366	881	16	)	)	PUNCT
iiclr-27366	881	17	?	?	PUNCT
iiclr-27366	882	1	e.	e.	PROPN
iiclr-27366	882	2	did	do	VERB
iiclr-27366	882	3	the	the	DET
iiclr-27366	882	4	third	third	ADJ
iiclr-27366	882	5	-	-	PUNCT
iiclr-27366	882	6	party	party	NOUN
iiclr-27366	882	7	funder	funder	NOUN
iiclr-27366	882	8	take	take	VERB
iiclr-27366	882	9	any	any	DET
iiclr-27366	882	10	steps	step	NOUN
iiclr-27366	882	11	to	to	PART
iiclr-27366	882	12	ensure	ensure	VERB
iiclr-27366	882	13	that	that	SCONJ
iiclr-27366	882	14	there	there	PRON
iiclr-27366	882	15	are	be	VERB
iiclr-27366	882	16	no	no	DET
iiclr-27366	882	17	actual	actual	ADJ
iiclr-27366	882	18	or	or	CCONJ
iiclr-27366	882	19	potential	potential	ADJ
iiclr-27366	882	20	conflicts	conflict	NOUN
iiclr-27366	882	21	of	of	ADP
iiclr-27366	882	22	interest	interest	NOUN
iiclr-27366	882	23	between	between	ADP
iiclr-27366	882	24	any	any	DET
iiclr-27366	882	25	shareholder	shareholder	NOUN
iiclr-27366	882	26	/	/	SYM
iiclr-27366	882	27	investor	investor	NOUN
iiclr-27366	882	28	and	and	CCONJ
iiclr-27366	882	29	a	a	DET
iiclr-27366	882	30	party	party	NOUN
iiclr-27366	882	31	,	,	PUNCT
iiclr-27366	882	32	arbitrator(s	arbitrator(s	PROPN
iiclr-27366	882	33	)	)	PUNCT
iiclr-27366	882	34	,	,	PUNCT
iiclr-27366	882	35	and/or	and/or	CCONJ
iiclr-27366	882	36	opposing	oppose	VERB
iiclr-27366	882	37	parties	party	NOUN
iiclr-27366	882	38	?	?	PUNCT
iiclr-27366	883	1	f.	f.	PROPN
iiclr-27366	884	1	how	how	SCONJ
iiclr-27366	884	2	and	and	CCONJ
iiclr-27366	884	3	when	when	SCONJ
iiclr-27366	884	4	does	do	AUX
iiclr-27366	884	5	the	the	DET
iiclr-27366	884	6	third	third	ADJ
iiclr-27366	884	7	-	-	PUNCT
iiclr-27366	884	8	party	party	NOUN
iiclr-27366	884	9	funder	funder	NOUN
iiclr-27366	884	10	raise	raise	VERB
iiclr-27366	884	11	the	the	DET
iiclr-27366	884	12	funds	fund	NOUN
iiclr-27366	884	13	necessary	necessary	ADJ
iiclr-27366	884	14	to	to	PART
iiclr-27366	884	15	fund	fund	VERB
iiclr-27366	884	16	the	the	DET
iiclr-27366	884	17	case	case	NOUN
iiclr-27366	884	18	?	?	PUNCT
iiclr-27366	885	1	are	be	AUX
iiclr-27366	885	2	these	these	DET
iiclr-27366	885	3	funds	fund	NOUN
iiclr-27366	885	4	kept	keep	VERB
iiclr-27366	885	5	in	in	ADP
iiclr-27366	885	6	segregated	segregated	ADJ
iiclr-27366	885	7	accounts	account	NOUN
iiclr-27366	885	8	?	?	PUNCT
iiclr-27366	886	1	if	if	SCONJ
iiclr-27366	886	2	funds	fund	NOUN
iiclr-27366	886	3	are	be	AUX
iiclr-27366	886	4	subject	subject	ADJ
iiclr-27366	886	5	to	to	ADP
iiclr-27366	886	6	successive	successive	ADJ
iiclr-27366	886	7	capital	capital	NOUN
iiclr-27366	886	8	calls	call	NOUN
iiclr-27366	886	9	,	,	PUNCT
iiclr-27366	886	10	have	have	VERB
iiclr-27366	886	11	precautions	precaution	NOUN
iiclr-27366	886	12	been	be	AUX
iiclr-27366	886	13	taken	take	VERB
iiclr-27366	886	14	to	to	PART
iiclr-27366	886	15	ensure	ensure	VERB
iiclr-27366	886	16	that	that	SCONJ
iiclr-27366	886	17	the	the	DET
iiclr-27366	886	18	committed	committed	ADJ
iiclr-27366	886	19	equity	equity	NOUN
iiclr-27366	886	20	capital	capital	NOUN
iiclr-27366	886	21	is	be	AUX
iiclr-27366	886	22	available	available	ADJ
iiclr-27366	886	23	for	for	ADP
iiclr-27366	886	24	the	the	DET
iiclr-27366	886	25	successive	successive	ADJ
iiclr-27366	886	26	calls	call	NOUN
iiclr-27366	886	27	?	?	PUNCT
iiclr-27366	887	1	g.	g.	NOUN
iiclr-27366	887	2	is	be	AUX
iiclr-27366	887	3	the	the	DET
iiclr-27366	887	4	third	third	ADJ
iiclr-27366	887	5	-	-	PUNCT
iiclr-27366	887	6	party	party	NOUN
iiclr-27366	887	7	funder	funder	NOUN
iiclr-27366	887	8	regularly	regularly	ADV
iiclr-27366	887	9	reviewed	review	VERB
iiclr-27366	887	10	by	by	ADP
iiclr-27366	887	11	an	an	DET
iiclr-27366	887	12	external	external	ADJ
iiclr-27366	887	13	auditing	auditing	NOUN
iiclr-27366	887	14	company	company	NOUN
iiclr-27366	887	15	?	?	PUNCT
iiclr-27366	888	1	h.	h.	PROPN
iiclr-27366	888	2	does	do	AUX
iiclr-27366	888	3	the	the	DET
iiclr-27366	888	4	third	third	ADJ
iiclr-27366	888	5	-	-	PUNCT
iiclr-27366	888	6	party	party	NOUN
iiclr-27366	888	7	funder	funder	NOUN
iiclr-27366	888	8	raise	raise	VERB
iiclr-27366	888	9	funds	fund	NOUN
iiclr-27366	888	10	on	on	ADP
iiclr-27366	888	11	a	a	DET
iiclr-27366	888	12	case	case	NOUN
iiclr-27366	888	13	by	by	ADP
iiclr-27366	888	14	case	case	NOUN
iiclr-27366	888	15	basis	basis	NOUN
iiclr-27366	888	16	(	(	PUNCT
iiclr-27366	888	17	“	"	PUNCT
iiclr-27366	888	18	pledge	pledge	NOUN
iiclr-27366	888	19	fund	fund	NOUN
iiclr-27366	888	20	”	"	PUNCT
iiclr-27366	888	21	:	:	PUNCT
iiclr-27366	888	22	investors	investor	NOUN
iiclr-27366	888	23	decide	decide	VERB
iiclr-27366	888	24	which	which	DET
iiclr-27366	888	25	case	case	NOUN
iiclr-27366	888	26	they	they	PRON
iiclr-27366	888	27	are	be	AUX
iiclr-27366	888	28	funding	fund	VERB
iiclr-27366	888	29	)	)	PUNCT
iiclr-27366	888	30	?	?	PUNCT
iiclr-27366	889	1	2	2	X
iiclr-27366	889	2	.	.	X
iiclr-27366	889	3	concerning	concern	VERB
iiclr-27366	889	4	the	the	DET
iiclr-27366	889	5	third	third	ADJ
iiclr-27366	889	6	-	-	PUNCT
iiclr-27366	889	7	party	party	NOUN
iiclr-27366	889	8	funder	funder	NOUN
iiclr-27366	889	9	’s	’s	PART
iiclr-27366	889	10	specific	specific	ADJ
iiclr-27366	889	11	obligations	obligation	NOUN
iiclr-27366	889	12	to	to	ADP
iiclr-27366	889	13	a	a	DET
iiclr-27366	889	14	party	party	NOUN
iiclr-27366	889	15	a.	a.	NOUN
iiclr-27366	889	16	is	be	AUX
iiclr-27366	889	17	the	the	DET
iiclr-27366	889	18	funding	funding	NOUN
iiclr-27366	889	19	agreement	agreement	NOUN
iiclr-27366	889	20	intended	intend	VERB
iiclr-27366	889	21	to	to	PART
iiclr-27366	889	22	provide	provide	VERB
iiclr-27366	889	23	for	for	ADP
iiclr-27366	889	24	the	the	DET
iiclr-27366	889	25	funding	funding	NOUN
iiclr-27366	889	26	of	of	ADP
iiclr-27366	889	27	the	the	DET
iiclr-27366	889	28	arbitration	arbitration	NOUN
iiclr-27366	889	29	proceedings	proceeding	NOUN
iiclr-27366	889	30	up	up	ADP
iiclr-27366	889	31	to	to	ADP
iiclr-27366	889	32	the	the	DET
iiclr-27366	889	33	stage	stage	NOUN
iiclr-27366	889	34	of	of	ADP
iiclr-27366	889	35	the	the	DET
iiclr-27366	889	36	rendering	rendering	NOUN
iiclr-27366	889	37	of	of	ADP
iiclr-27366	889	38	an	an	DET
iiclr-27366	889	39	award	award	NOUN
iiclr-27366	889	40	(	(	PUNCT
iiclr-27366	889	41	lawyers	lawyer	NOUN
iiclr-27366	889	42	’	'	PUNCT
iiclr-27366	889	43	and	and	CCONJ
iiclr-27366	889	44	expert(s	expert(s	NUM
iiclr-27366	889	45	)	)	PUNCT
iiclr-27366	889	46	’	'	PUNCT
iiclr-27366	889	47	fees	fee	NOUN
iiclr-27366	889	48	,	,	PUNCT
iiclr-27366	889	49	arbitrators	arbitrator	NOUN
iiclr-27366	889	50	’	'	PUNCT
iiclr-27366	889	51	and	and	CCONJ
iiclr-27366	889	52	arbitral	arbitral	ADJ
iiclr-27366	889	53	institution	institution	NOUN
iiclr-27366	889	54	’s	’s	PART
iiclr-27366	889	55	fees	fee	NOUN
iiclr-27366	889	56	)	)	PUNCT
iiclr-27366	889	57	,	,	PUNCT
iiclr-27366	889	58	up	up	ADP
iiclr-27366	889	59	to	to	ADP
iiclr-27366	889	60	the	the	DET
iiclr-27366	889	61	collection	collection	NOUN
iiclr-27366	889	62	of	of	ADP
iiclr-27366	889	63	the	the	DET
iiclr-27366	889	64	proceeds	proceed	NOUN
iiclr-27366	889	65	,	,	PUNCT
iiclr-27366	889	66	or	or	CCONJ
iiclr-27366	889	67	up	up	ADP
iiclr-27366	889	68	to	to	ADP
iiclr-27366	889	69	a	a	DET
iiclr-27366	889	70	different	different	ADJ
iiclr-27366	889	71	milestone	milestone	NOUN
iiclr-27366	889	72	?	?	PUNCT
iiclr-27366	890	1	b.	b.	PROPN
iiclr-27366	890	2	is	be	AUX
iiclr-27366	890	3	there	there	PRON
iiclr-27366	890	4	a	a	DET
iiclr-27366	890	5	selective	selective	ADJ
iiclr-27366	890	6	budget	budget	NOUN
iiclr-27366	890	7	?	?	PUNCT
iiclr-27366	891	1	which	which	DET
iiclr-27366	891	2	types	type	NOUN
iiclr-27366	891	3	of	of	ADP
iiclr-27366	891	4	costs	cost	NOUN
iiclr-27366	891	5	are	be	AUX
iiclr-27366	891	6	not	not	PART
iiclr-27366	891	7	included	include	VERB
iiclr-27366	891	8	?	?	PUNCT
iiclr-27366	892	1	which	which	DET
iiclr-27366	892	2	precise	precise	ADJ
iiclr-27366	892	3	costs	cost	NOUN
iiclr-27366	892	4	/	/	SYM
iiclr-27366	892	5	expenses	expense	NOUN
iiclr-27366	892	6	are	be	AUX
iiclr-27366	892	7	funded	fund	VERB
iiclr-27366	892	8	by	by	ADP
iiclr-27366	892	9	the	the	DET
iiclr-27366	892	10	third	third	ADJ
iiclr-27366	892	11	-	-	PUNCT
iiclr-27366	892	12	party	party	NOUN
iiclr-27366	892	13	funder	funder	NOUN
iiclr-27366	892	14	?	?	PUNCT
iiclr-27366	893	1	c.	c.	NOUN
iiclr-27366	893	2	which	which	PRON
iiclr-27366	893	3	aspect	aspect	NOUN
iiclr-27366	893	4	of	of	ADP
iiclr-27366	893	5	the	the	DET
iiclr-27366	893	6	arbitration	arbitration	NOUN
iiclr-27366	893	7	or	or	CCONJ
iiclr-27366	893	8	of	of	ADP
iiclr-27366	893	9	the	the	DET
iiclr-27366	893	10	enforcement	enforcement	NOUN
iiclr-27366	893	11	is	be	AUX
iiclr-27366	893	12	possibly	possibly	ADV
iiclr-27366	893	13	not	not	PART
iiclr-27366	893	14	included	include	VERB
iiclr-27366	893	15	?	?	PUNCT
iiclr-27366	894	1	d.	d.	PROPN
iiclr-27366	894	2	does	do	VERB
iiclr-27366	894	3	the	the	DET
iiclr-27366	894	4	funding	funding	NOUN
iiclr-27366	894	5	agreement	agreement	NOUN
iiclr-27366	894	6	provide	provide	VERB
iiclr-27366	894	7	for	for	ADP
iiclr-27366	894	8	funding	funding	NOUN
iiclr-27366	894	9	in	in	ADP
iiclr-27366	894	10	respect	respect	NOUN
iiclr-27366	894	11	of	of	ADP
iiclr-27366	894	12	a	a	DET
iiclr-27366	894	13	potential	potential	ADJ
iiclr-27366	894	14	annulment	annulment	ADJ
iiclr-27366	894	15	proceeding	proceeding	NOUN
iiclr-27366	894	16	(	(	PUNCT
iiclr-27366	894	17	by	by	ADP
iiclr-27366	894	18	the	the	DET
iiclr-27366	894	19	respondent	respondent	NOUN
iiclr-27366	894	20	,	,	PUNCT
iiclr-27366	894	21	by	by	ADP
iiclr-27366	894	22	the	the	DET
iiclr-27366	894	23	claimant	claimant	NOUN
iiclr-27366	894	24	)	)	PUNCT
iiclr-27366	894	25	?	?	PUNCT
iiclr-27366	895	1	e.	e.	PROPN
iiclr-27366	895	2	does	do	VERB
iiclr-27366	895	3	the	the	DET
iiclr-27366	895	4	third	third	ADJ
iiclr-27366	895	5	-	-	PUNCT
iiclr-27366	895	6	party	party	NOUN
iiclr-27366	895	7	funder	funder	NOUN
iiclr-27366	895	8	intend	intend	VERB
iiclr-27366	895	9	to	to	PART
iiclr-27366	895	10	bear	bear	VERB
iiclr-27366	895	11	the	the	DET
iiclr-27366	895	12	costs	cost	NOUN
iiclr-27366	895	13	related	relate	VERB
iiclr-27366	895	14	to	to	ADP
iiclr-27366	895	15	enforcement	enforcement	NOUN
iiclr-27366	895	16	of	of	ADP
iiclr-27366	895	17	the	the	DET
iiclr-27366	895	18	award	award	NOUN
iiclr-27366	895	19	or	or	CCONJ
iiclr-27366	895	20	related	relate	VERB
iiclr-27366	895	21	judgment	judgment	NOUN
iiclr-27366	895	22	resulting	result	VERB
iiclr-27366	895	23	from	from	ADP
iiclr-27366	895	24	the	the	DET
iiclr-27366	895	25	funded	funded	ADJ
iiclr-27366	895	26	proceedings	proceeding	NOUN
iiclr-27366	895	27	?	?	PUNCT
iiclr-27366	896	1	f.	f.	PROPN
iiclr-27366	896	2	does	do	AUX
iiclr-27366	896	3	the	the	DET
iiclr-27366	896	4	funding	funding	NOUN
iiclr-27366	896	5	agreement	agreement	NOUN
iiclr-27366	896	6	cover	cover	VERB
iiclr-27366	896	7	fees	fee	NOUN
iiclr-27366	896	8	or	or	CCONJ
iiclr-27366	896	9	costs	cost	NOUN
iiclr-27366	896	10	related	relate	VERB
iiclr-27366	896	11	to	to	ADP
iiclr-27366	896	12	ancillary	ancillary	ADJ
iiclr-27366	896	13	claims	claim	NOUN
iiclr-27366	896	14	,	,	PUNCT
iiclr-27366	896	15	2023	2023	NUM
iiclr-27366	896	16	]	]	PUNCT
iiclr-27366	896	17	justice	justice	NOUN
iiclr-27366	896	18	,	,	PUNCT
iiclr-27366	896	19	third	third	ADJ
iiclr-27366	896	20	-	-	PUNCT
iiclr-27366	896	21	party	party	NOUN
iiclr-27366	896	22	funding	funding	NOUN
iiclr-27366	896	23	,	,	PUNCT
iiclr-27366	896	24	and	and	CCONJ
iiclr-27366	896	25	tax	tax	NOUN
iiclr-27366	896	26	treaty	treaty	NOUN
iiclr-27366	896	27	arbitration	arbitration	NOUN
iiclr-27366	896	28	81	81	NUM
iiclr-27366	896	29	including	include	VERB
iiclr-27366	896	30	third	third	ADJ
iiclr-27366	896	31	-	-	PUNCT
iiclr-27366	896	32	party	party	NOUN
iiclr-27366	896	33	fund	fund	NOUN
iiclr-27366	896	34	against	against	ADP
iiclr-27366	896	35	counterclaims	counterclaim	NOUN
iiclr-27366	896	36	?	?	PUNCT
iiclr-27366	897	1	g.	g.	PROPN
iiclr-27366	897	2	does	do	AUX
iiclr-27366	897	3	the	the	DET
iiclr-27366	897	4	funding	funding	NOUN
iiclr-27366	897	5	agreement	agreement	NOUN
iiclr-27366	897	6	address	address	VERB
iiclr-27366	897	7	the	the	DET
iiclr-27366	897	8	issue	issue	NOUN
iiclr-27366	897	9	of	of	ADP
iiclr-27366	897	10	security	security	NOUN
iiclr-27366	897	11	for	for	ADP
iiclr-27366	897	12	costs	cost	NOUN
iiclr-27366	897	13	?	?	PUNCT
iiclr-27366	898	1	h.	h.	NOUN
iiclr-27366	899	1	if	if	SCONJ
iiclr-27366	899	2	the	the	DET
iiclr-27366	899	3	decisions	decision	NOUN
iiclr-27366	899	4	of	of	ADP
iiclr-27366	899	5	the	the	DET
iiclr-27366	899	6	third	third	ADJ
iiclr-27366	899	7	-	-	PUNCT
iiclr-27366	899	8	party	party	NOUN
iiclr-27366	899	9	funder	funder	NOUN
iiclr-27366	899	10	are	be	AUX
iiclr-27366	899	11	taken	take	VERB
iiclr-27366	899	12	by	by	ADP
iiclr-27366	899	13	an	an	DET
iiclr-27366	899	14	investment	investment	NOUN
iiclr-27366	899	15	(	(	PUNCT
iiclr-27366	899	16	or	or	CCONJ
iiclr-27366	899	17	similar	similar	ADJ
iiclr-27366	899	18	)	)	PUNCT
iiclr-27366	899	19	committee	committee	NOUN
iiclr-27366	899	20	,	,	PUNCT
iiclr-27366	899	21	does	do	VERB
iiclr-27366	899	22	a	a	DET
iiclr-27366	899	23	professional	professional	ADJ
iiclr-27366	899	24	arbitrator	arbitrator	NOUN
iiclr-27366	899	25	or	or	CCONJ
iiclr-27366	899	26	a	a	DET
iiclr-27366	899	27	legal	legal	ADJ
iiclr-27366	899	28	counsel	counsel	NOUN
iiclr-27366	899	29	specialized	specialize	VERB
iiclr-27366	899	30	in	in	ADP
iiclr-27366	899	31	arbitration	arbitration	NOUN
iiclr-27366	899	32	participate	participate	NOUN
iiclr-27366	899	33	in	in	ADP
iiclr-27366	899	34	the	the	DET
iiclr-27366	899	35	decisions	decision	NOUN
iiclr-27366	899	36	of	of	ADP
iiclr-27366	899	37	the	the	DET
iiclr-27366	899	38	investment	investment	NOUN
iiclr-27366	899	39	committee	committee	NOUN
iiclr-27366	899	40	?	?	PUNCT
iiclr-27366	900	1	i.	i.	NOUN
iiclr-27366	901	1	if	if	SCONJ
iiclr-27366	901	2	so	so	ADV
iiclr-27366	901	3	,	,	PUNCT
iiclr-27366	901	4	how	how	SCONJ
iiclr-27366	901	5	is	be	AUX
iiclr-27366	901	6	the	the	DET
iiclr-27366	901	7	risk	risk	NOUN
iiclr-27366	901	8	of	of	ADP
iiclr-27366	901	9	an	an	DET
iiclr-27366	901	10	actual	actual	ADJ
iiclr-27366	901	11	or	or	CCONJ
iiclr-27366	901	12	potential	potential	ADJ
iiclr-27366	901	13	conflict	conflict	NOUN
iiclr-27366	901	14	of	of	ADP
iiclr-27366	901	15	interest	interest	NOUN
iiclr-27366	901	16	between	between	ADP
iiclr-27366	901	17	such	such	ADJ
iiclr-27366	901	18	person	person	NOUN
iiclr-27366	901	19	,	,	PUNCT
iiclr-27366	901	20	a	a	DET
iiclr-27366	901	21	party	party	NOUN
iiclr-27366	901	22	,	,	PUNCT
iiclr-27366	901	23	the	the	DET
iiclr-27366	901	24	opposing	oppose	VERB
iiclr-27366	901	25	party	party	NOUN
iiclr-27366	901	26	and/or	and/or	CCONJ
iiclr-27366	901	27	any	any	PRON
iiclr-27366	901	28	of	of	ADP
iiclr-27366	901	29	the	the	DET
iiclr-27366	901	30	arbitrators	arbitrator	NOUN
iiclr-27366	901	31	dealt	deal	VERB
iiclr-27366	901	32	with	with	ADP
iiclr-27366	901	33	?	?	PUNCT
iiclr-27366	902	1	3	3	X
iiclr-27366	902	2	.	.	X
iiclr-27366	902	3	the	the	DET
iiclr-27366	902	4	third	third	ADJ
iiclr-27366	902	5	-	-	PUNCT
iiclr-27366	902	6	party	party	NOUN
iiclr-27366	902	7	funder	funder	NOUN
iiclr-27366	902	8	’s	’s	PART
iiclr-27366	902	9	professional	professional	ADJ
iiclr-27366	902	10	responsibilities	responsibility	NOUN
iiclr-27366	902	11	a.	a.	NOUN
iiclr-27366	902	12	does	do	AUX
iiclr-27366	902	13	the	the	DET
iiclr-27366	902	14	third	third	ADJ
iiclr-27366	902	15	-	-	PUNCT
iiclr-27366	902	16	party	party	NOUN
iiclr-27366	902	17	funder	funder	NOUN
iiclr-27366	902	18	have	have	VERB
iiclr-27366	902	19	an	an	DET
iiclr-27366	902	20	internal	internal	ADJ
iiclr-27366	902	21	code	code	NOUN
iiclr-27366	902	22	of	of	ADP
iiclr-27366	902	23	conduct	conduct	NOUN
iiclr-27366	902	24	or	or	CCONJ
iiclr-27366	902	25	does	do	AUX
iiclr-27366	902	26	it	it	PRON
iiclr-27366	902	27	adhere	adhere	VERB
iiclr-27366	902	28	to	to	ADP
iiclr-27366	902	29	an	an	DET
iiclr-27366	902	30	external	external	ADJ
iiclr-27366	902	31	(	(	PUNCT
iiclr-27366	902	32	e.g.	e.g.	ADJ
iiclr-27366	902	33	,	,	PUNCT
iiclr-27366	902	34	industry	industry	NOUN
iiclr-27366	902	35	)	)	PUNCT
iiclr-27366	902	36	one	one	NUM
iiclr-27366	902	37	?	?	PUNCT
iiclr-27366	903	1	b.	b.	PROPN
iiclr-27366	903	2	is	be	AUX
iiclr-27366	903	3	the	the	DET
iiclr-27366	903	4	third	third	ADJ
iiclr-27366	903	5	-	-	PUNCT
iiclr-27366	903	6	party	party	NOUN
iiclr-27366	903	7	funder	funder	NOUN
iiclr-27366	903	8	’s	’s	PART
iiclr-27366	903	9	code	code	NOUN
iiclr-27366	903	10	of	of	ADP
iiclr-27366	903	11	conduct	conduct	NOUN
iiclr-27366	903	12	compatible	compatible	ADJ
iiclr-27366	903	13	with	with	ADP
iiclr-27366	903	14	the	the	DET
iiclr-27366	903	15	party	party	NOUN
iiclr-27366	903	16	’s	’s	PART
iiclr-27366	903	17	own	own	ADJ
iiclr-27366	903	18	ethical	ethical	ADJ
iiclr-27366	903	19	principles	principle	NOUN
iiclr-27366	903	20	,	,	PUNCT
iiclr-27366	903	21	and	and	CCONJ
iiclr-27366	903	22	those	those	PRON
iiclr-27366	903	23	of	of	ADP
iiclr-27366	903	24	the	the	DET
iiclr-27366	903	25	lawyers	lawyer	NOUN
iiclr-27366	903	26	representing	represent	VERB
iiclr-27366	903	27	the	the	DET
iiclr-27366	903	28	party	party	NOUN
iiclr-27366	903	29	?	?	PUNCT
iiclr-27366	904	1	4	4	X
iiclr-27366	904	2	.	.	X
iiclr-27366	904	3	the	the	DET
iiclr-27366	904	4	funding	funding	NOUN
iiclr-27366	904	5	agreement	agreement	NOUN
iiclr-27366	904	6	a.	a.	NOUN
iiclr-27366	904	7	who	who	PRON
iiclr-27366	904	8	are	be	AUX
iiclr-27366	904	9	the	the	DET
iiclr-27366	904	10	parties	party	NOUN
iiclr-27366	904	11	to	to	ADP
iiclr-27366	904	12	the	the	DET
iiclr-27366	904	13	funding	funding	NOUN
iiclr-27366	904	14	agreement	agreement	NOUN
iiclr-27366	904	15	?	?	PUNCT
iiclr-27366	905	1	b.	b.	PROPN
iiclr-27366	905	2	has	have	VERB
iiclr-27366	905	3	a	a	DET
iiclr-27366	905	4	separate	separate	ADJ
iiclr-27366	905	5	non	non	ADJ
iiclr-27366	905	6	-	-	ADJ
iiclr-27366	905	7	disclosure	disclosure	ADJ
iiclr-27366	905	8	agreement	agreement	NOUN
iiclr-27366	905	9	been	be	AUX
iiclr-27366	905	10	signed	sign	VERB
iiclr-27366	905	11	or	or	CCONJ
iiclr-27366	905	12	does	do	AUX
iiclr-27366	905	13	the	the	DET
iiclr-27366	905	14	funding	funding	NOUN
iiclr-27366	905	15	agreement	agreement	NOUN
iiclr-27366	905	16	deal	deal	VERB
iiclr-27366	905	17	with	with	ADP
iiclr-27366	905	18	confidentiality	confidentiality	NOUN
iiclr-27366	905	19	-	-	PUNCT
iiclr-27366	905	20	related	relate	VERB
iiclr-27366	905	21	issues	issue	NOUN
iiclr-27366	905	22	?	?	PUNCT
iiclr-27366	906	1	c.	c.	NOUN
iiclr-27366	906	2	if	if	SCONJ
iiclr-27366	906	3	the	the	DET
iiclr-27366	906	4	funding	funding	NOUN
iiclr-27366	906	5	agreement	agreement	NOUN
iiclr-27366	906	6	sets	set	VERB
iiclr-27366	906	7	out	out	ADP
iiclr-27366	906	8	a	a	DET
iiclr-27366	906	9	pre	pre	ADJ
iiclr-27366	906	10	-	-	ADJ
iiclr-27366	906	11	established	established	ADJ
iiclr-27366	906	12	budget	budget	NOUN
iiclr-27366	906	13	for	for	ADP
iiclr-27366	906	14	the	the	DET
iiclr-27366	906	15	proceedings	proceeding	NOUN
iiclr-27366	906	16	,	,	PUNCT
iiclr-27366	906	17	does	do	AUX
iiclr-27366	906	18	it	it	PRON
iiclr-27366	906	19	also	also	ADV
iiclr-27366	906	20	provide	provide	VERB
iiclr-27366	906	21	a	a	DET
iiclr-27366	906	22	solution	solution	NOUN
iiclr-27366	906	23	in	in	ADP
iiclr-27366	906	24	case	case	NOUN
iiclr-27366	906	25	this	this	DET
iiclr-27366	906	26	budget	budget	NOUN
iiclr-27366	906	27	is	be	AUX
iiclr-27366	906	28	exceeded	exceed	VERB
iiclr-27366	906	29	?	?	PUNCT
iiclr-27366	907	1	d.	d.	PROPN
iiclr-27366	907	2	does	do	AUX
iiclr-27366	907	3	the	the	DET
iiclr-27366	907	4	funding	funding	NOUN
iiclr-27366	907	5	agreement	agreement	NOUN
iiclr-27366	907	6	specify	specify	VERB
iiclr-27366	907	7	the	the	DET
iiclr-27366	907	8	conditions	condition	NOUN
iiclr-27366	907	9	for	for	ADP
iiclr-27366	907	10	and	and	CCONJ
iiclr-27366	907	11	degree	degree	NOUN
iiclr-27366	907	12	of	of	ADP
iiclr-27366	907	13	control	control	NOUN
iiclr-27366	907	14	the	the	DET
iiclr-27366	907	15	funder	funder	NOUN
iiclr-27366	907	16	may	may	AUX
iiclr-27366	907	17	exercise	exercise	VERB
iiclr-27366	907	18	over	over	ADP
iiclr-27366	907	19	case	case	NOUN
iiclr-27366	907	20	strategy	strategy	NOUN
iiclr-27366	907	21	?	?	PUNCT
iiclr-27366	908	1	e.	e.	PROPN
iiclr-27366	908	2	does	do	VERB
iiclr-27366	908	3	the	the	DET
iiclr-27366	908	4	funding	funding	NOUN
iiclr-27366	908	5	agreement	agreement	NOUN
iiclr-27366	908	6	deal	deal	VERB
iiclr-27366	908	7	with	with	ADP
iiclr-27366	908	8	situations	situation	NOUN
iiclr-27366	908	9	of	of	ADP
iiclr-27366	908	10	disagreement	disagreement	NOUN
iiclr-27366	908	11	between	between	ADP
iiclr-27366	908	12	the	the	DET
iiclr-27366	908	13	parties	party	NOUN
iiclr-27366	908	14	with	with	ADP
iiclr-27366	908	15	respect	respect	NOUN
iiclr-27366	908	16	to	to	ADP
iiclr-27366	908	17	the	the	DET
iiclr-27366	908	18	strategy	strategy	NOUN
iiclr-27366	908	19	to	to	PART
iiclr-27366	908	20	be	be	AUX
iiclr-27366	908	21	implemented	implement	VERB
iiclr-27366	908	22	or	or	CCONJ
iiclr-27366	908	23	pursued	pursue	VERB
iiclr-27366	908	24	?	?	PUNCT
iiclr-27366	909	1	in	in	ADP
iiclr-27366	909	2	particular	particular	ADJ
iiclr-27366	909	3	,	,	PUNCT
iiclr-27366	909	4	does	do	AUX
iiclr-27366	909	5	it	it	PRON
iiclr-27366	909	6	address	address	VERB
iiclr-27366	909	7	the	the	DET
iiclr-27366	909	8	issue	issue	NOUN
iiclr-27366	909	9	of	of	ADP
iiclr-27366	909	10	resolution	resolution	NOUN
iiclr-27366	909	11	of	of	ADP
iiclr-27366	909	12	disagreements	disagreement	NOUN
iiclr-27366	909	13	between	between	ADP
iiclr-27366	909	14	the	the	DET
iiclr-27366	909	15	third	third	ADJ
iiclr-27366	909	16	-	-	PUNCT
iiclr-27366	909	17	party	party	NOUN
iiclr-27366	909	18	funder	funder	NOUN
iiclr-27366	909	19	and	and	CCONJ
iiclr-27366	909	20	a	a	DET
iiclr-27366	909	21	party	party	NOUN
iiclr-27366	909	22	concerning	concern	VERB
iiclr-27366	909	23	settlement	settlement	NOUN
iiclr-27366	909	24	proposals	proposal	NOUN
iiclr-27366	909	25	?	?	PUNCT
iiclr-27366	910	1	f.	f.	NOUN
iiclr-27366	911	1	what	what	PRON
iiclr-27366	911	2	remuneration	remuneration	NOUN
iiclr-27366	911	3	will	will	AUX
iiclr-27366	911	4	the	the	DET
iiclr-27366	911	5	funder	funder	NOUN
iiclr-27366	911	6	be	be	AUX
iiclr-27366	911	7	entitled	entitle	VERB
iiclr-27366	911	8	to	to	ADP
iiclr-27366	911	9	,	,	PUNCT
iiclr-27366	911	10	and	and	CCONJ
iiclr-27366	911	11	how	how	SCONJ
iiclr-27366	911	12	will	will	AUX
iiclr-27366	911	13	it	it	PRON
iiclr-27366	911	14	be	be	AUX
iiclr-27366	911	15	calculated	calculate	VERB
iiclr-27366	911	16	?	?	PUNCT
iiclr-27366	912	1	g.	g.	PROPN
iiclr-27366	912	2	does	do	AUX
iiclr-27366	912	3	the	the	DET
iiclr-27366	912	4	funding	funding	NOUN
iiclr-27366	912	5	agreement	agreement	NOUN
iiclr-27366	912	6	include	include	VERB
iiclr-27366	912	7	provisions	provision	NOUN
iiclr-27366	912	8	regarding	regard	VERB
iiclr-27366	912	9	a	a	DET
iiclr-27366	912	10	potential	potential	ADJ
iiclr-27366	912	11	adverse	adverse	ADJ
iiclr-27366	912	12	costs	cost	NOUN
iiclr-27366	912	13	award	award	NOUN
iiclr-27366	912	14	against	against	ADP
iiclr-27366	912	15	the	the	DET
iiclr-27366	912	16	funded	funded	ADJ
iiclr-27366	912	17	party	party	NOUN
iiclr-27366	912	18	?	?	PUNCT
iiclr-27366	913	1	h.	h.	PROPN
iiclr-27366	913	2	does	do	AUX
iiclr-27366	913	3	the	the	DET
iiclr-27366	913	4	funding	funding	NOUN
iiclr-27366	913	5	agreement	agreement	NOUN
iiclr-27366	913	6	include	include	VERB
iiclr-27366	913	7	provisions	provision	NOUN
iiclr-27366	913	8	regarding	regard	VERB
iiclr-27366	913	9	who	who	PRON
iiclr-27366	913	10	will	will	AUX
iiclr-27366	913	11	bear	bear	VERB
iiclr-27366	913	12	the	the	DET
iiclr-27366	913	13	costs	cost	NOUN
iiclr-27366	913	14	for	for	ADP
iiclr-27366	913	15	enforcing	enforce	VERB
iiclr-27366	913	16	the	the	DET
iiclr-27366	913	17	award	award	NOUN
iiclr-27366	913	18	?	?	PUNCT
iiclr-27366	914	1	i.	i.	PROPN
iiclr-27366	914	2	does	do	AUX
iiclr-27366	914	3	the	the	DET
iiclr-27366	914	4	funding	funding	NOUN
iiclr-27366	914	5	agreement	agreement	NOUN
iiclr-27366	914	6	provide	provide	VERB
iiclr-27366	914	7	for	for	ADP
iiclr-27366	914	8	whether	whether	SCONJ
iiclr-27366	914	9	and	and	CCONJ
iiclr-27366	914	10	under	under	ADP
iiclr-27366	914	11	what	what	DET
iiclr-27366	914	12	conditions	condition	NOUN
iiclr-27366	914	13	it	it	PRON
iiclr-27366	914	14	can	can	AUX
iiclr-27366	914	15	be	be	AUX
iiclr-27366	914	16	terminated	terminate	VERB
iiclr-27366	914	17	?	?	PUNCT
iiclr-27366	915	1	j.	j.	PROPN
iiclr-27366	915	2	does	do	AUX
iiclr-27366	915	3	the	the	DET
iiclr-27366	915	4	funding	funding	NOUN
iiclr-27366	915	5	agreement	agreement	NOUN
iiclr-27366	915	6	include	include	VERB
iiclr-27366	915	7	provisions	provision	NOUN
iiclr-27366	915	8	for	for	ADP
iiclr-27366	915	9	modification	modification	NOUN
iiclr-27366	915	10	?	?	PUNCT
iiclr-27366	916	1	k.	k.	PROPN
iiclr-27366	916	2	does	do	AUX
iiclr-27366	916	3	the	the	DET
iiclr-27366	916	4	funding	funding	NOUN
iiclr-27366	916	5	agreement	agreement	NOUN
iiclr-27366	916	6	provide	provide	VERB
iiclr-27366	916	7	for	for	ADP
iiclr-27366	916	8	a	a	DET
iiclr-27366	916	9	dispute	dispute	NOUN
iiclr-27366	916	10	resolution	resolution	NOUN
iiclr-27366	916	11	mechanism	mechanism	NOUN
iiclr-27366	916	12	in	in	SCONJ
iiclr-27366	916	13	case	case	NOUN
iiclr-27366	916	14	disagreements	disagreement	NOUN
iiclr-27366	916	15	can	can	AUX
iiclr-27366	916	16	not	not	PART
iiclr-27366	916	17	be	be	AUX
iiclr-27366	916	18	solved	solve	VERB
iiclr-27366	916	19	amicably	amicably	ADV
iiclr-27366	916	20	?	?	PUNCT
iiclr-27366	917	1	82	82	NUM
iiclr-27366	917	2	indiana	indiana	PROPN
iiclr-27366	917	3	int’l	int’l	NOUN
iiclr-27366	917	4	&	&	CCONJ
iiclr-27366	917	5	comp	comp	PROPN
iiclr-27366	917	6	.	.	PUNCT
iiclr-27366	918	1	law	law	NOUN
iiclr-27366	918	2	review	review	NOUN
iiclr-27366	919	1	[	[	X
iiclr-27366	919	2	vol	vol	NOUN
iiclr-27366	919	3	.	.	PUNCT
iiclr-27366	920	1	33:39	33:39	NUM
iiclr-27366	920	2	appendix	appendix	PROPN
iiclr-27366	920	3	b	b	PROPN
iiclr-27366	920	4	–	–	PUNCT
iiclr-27366	920	5	part	part	NOUN
iiclr-27366	920	6	vi	vi	NOUN
iiclr-27366	920	7	of	of	ADP
iiclr-27366	920	8	the	the	DET
iiclr-27366	920	9	multilateral	multilateral	ADJ
iiclr-27366	920	10	convention	convention	NOUN
iiclr-27366	920	11	to	to	PART
iiclr-27366	920	12	implement	implement	VERB
iiclr-27366	920	13	tax	tax	NOUN
iiclr-27366	920	14	treaty	treaty	NOUN
iiclr-27366	920	15	related	relate	VERB
iiclr-27366	920	16	measures	measure	NOUN
iiclr-27366	920	17	to	to	PART
iiclr-27366	920	18	prevent	prevent	VERB
iiclr-27366	920	19	base	base	NOUN
iiclr-27366	920	20	erosion	erosion	NOUN
iiclr-27366	920	21	and	and	CCONJ
iiclr-27366	920	22	profit	profit	NOUN
iiclr-27366	920	23	shifting	shift	VERB
iiclr-27366	920	24	part	part	NOUN
iiclr-27366	920	25	vi	vi	NOUN
iiclr-27366	920	26	.	.	PUNCT
iiclr-27366	920	27	arbitration	arbitration	NOUN
iiclr-27366	920	28	article	article	NOUN
iiclr-27366	920	29	18	18	NUM
iiclr-27366	920	30	–	–	PUNCT
iiclr-27366	920	31	choice	choice	NOUN
iiclr-27366	920	32	to	to	PART
iiclr-27366	920	33	apply	apply	VERB
iiclr-27366	920	34	part	part	NOUN
iiclr-27366	920	35	vi	vi	PROPN
iiclr-27366	920	36	a	a	DET
iiclr-27366	920	37	party	party	NOUN
iiclr-27366	920	38	may	may	AUX
iiclr-27366	920	39	choose	choose	VERB
iiclr-27366	920	40	to	to	PART
iiclr-27366	920	41	apply	apply	VERB
iiclr-27366	920	42	this	this	DET
iiclr-27366	920	43	part	part	NOUN
iiclr-27366	920	44	with	with	ADP
iiclr-27366	920	45	respect	respect	NOUN
iiclr-27366	920	46	to	to	ADP
iiclr-27366	920	47	its	its	PRON
iiclr-27366	920	48	covered	covered	ADJ
iiclr-27366	920	49	tax	tax	NOUN
iiclr-27366	920	50	agreements	agreement	NOUN
iiclr-27366	920	51	and	and	CCONJ
iiclr-27366	920	52	shall	shall	AUX
iiclr-27366	920	53	notify	notify	VERB
iiclr-27366	920	54	the	the	DET
iiclr-27366	920	55	depositary	depositary	NOUN
iiclr-27366	920	56	accordingly	accordingly	ADV
iiclr-27366	920	57	.	.	PUNCT
iiclr-27366	921	1	this	this	DET
iiclr-27366	921	2	part	part	NOUN
iiclr-27366	921	3	shall	shall	AUX
iiclr-27366	921	4	apply	apply	VERB
iiclr-27366	921	5	in	in	ADP
iiclr-27366	921	6	relation	relation	NOUN
iiclr-27366	921	7	to	to	ADP
iiclr-27366	921	8	two	two	NUM
iiclr-27366	921	9	contracting	contracting	NOUN
iiclr-27366	921	10	jurisdictions	jurisdiction	NOUN
iiclr-27366	921	11	with	with	ADP
iiclr-27366	921	12	respect	respect	NOUN
iiclr-27366	921	13	to	to	ADP
iiclr-27366	921	14	a	a	DET
iiclr-27366	921	15	covered	cover	VERB
iiclr-27366	921	16	tax	tax	NOUN
iiclr-27366	921	17	agreement	agreement	NOUN
iiclr-27366	921	18	only	only	ADV
iiclr-27366	921	19	where	where	SCONJ
iiclr-27366	921	20	both	both	DET
iiclr-27366	921	21	contracting	contracting	NOUN
iiclr-27366	921	22	jurisdictions	jurisdiction	NOUN
iiclr-27366	921	23	have	have	AUX
iiclr-27366	921	24	made	make	VERB
iiclr-27366	921	25	such	such	DET
iiclr-27366	921	26	a	a	DET
iiclr-27366	921	27	notification	notification	NOUN
iiclr-27366	921	28	.	.	PUNCT
iiclr-27366	922	1	article	article	NOUN
iiclr-27366	922	2	19	19	NUM
iiclr-27366	922	3	–	–	PUNCT
iiclr-27366	922	4	mandatory	mandatory	ADJ
iiclr-27366	922	5	binding	bind	VERB
iiclr-27366	922	6	arbitration	arbitration	NOUN
iiclr-27366	922	7	1	1	NUM
iiclr-27366	922	8	.	.	PUNCT
iiclr-27366	923	1	where	where	SCONJ
iiclr-27366	923	2	:	:	PUNCT
iiclr-27366	923	3	a	a	X
iiclr-27366	923	4	)	)	PUNCT
iiclr-27366	923	5	under	under	ADP
iiclr-27366	923	6	a	a	DET
iiclr-27366	923	7	provision	provision	NOUN
iiclr-27366	923	8	of	of	ADP
iiclr-27366	923	9	a	a	DET
iiclr-27366	923	10	covered	cover	VERB
iiclr-27366	923	11	tax	tax	NOUN
iiclr-27366	923	12	agreement	agreement	NOUN
iiclr-27366	923	13	(	(	PUNCT
iiclr-27366	923	14	as	as	SCONJ
iiclr-27366	923	15	it	it	PRON
iiclr-27366	923	16	may	may	AUX
iiclr-27366	923	17	be	be	AUX
iiclr-27366	923	18	modified	modify	VERB
iiclr-27366	923	19	by	by	ADP
iiclr-27366	923	20	paragraph	paragraph	NOUN
iiclr-27366	923	21	1	1	NUM
iiclr-27366	923	22	of	of	ADP
iiclr-27366	923	23	article	article	NOUN
iiclr-27366	923	24	16	16	NUM
iiclr-27366	923	25	(	(	PUNCT
iiclr-27366	923	26	mutual	mutual	ADJ
iiclr-27366	923	27	agreement	agreement	NOUN
iiclr-27366	923	28	procedure	procedure	NOUN
iiclr-27366	923	29	)	)	PUNCT
iiclr-27366	923	30	)	)	PUNCT
iiclr-27366	923	31	that	that	PRON
iiclr-27366	923	32	provides	provide	VERB
iiclr-27366	923	33	that	that	SCONJ
iiclr-27366	923	34	a	a	DET
iiclr-27366	923	35	person	person	NOUN
iiclr-27366	923	36	may	may	AUX
iiclr-27366	923	37	present	present	VERB
iiclr-27366	923	38	a	a	DET
iiclr-27366	923	39	case	case	NOUN
iiclr-27366	923	40	to	to	ADP
iiclr-27366	923	41	a	a	DET
iiclr-27366	923	42	competent	competent	ADJ
iiclr-27366	923	43	authority	authority	NOUN
iiclr-27366	923	44	of	of	ADP
iiclr-27366	923	45	a	a	DET
iiclr-27366	923	46	contracting	contracting	NOUN
iiclr-27366	923	47	jurisdiction	jurisdiction	NOUN
iiclr-27366	923	48	where	where	SCONJ
iiclr-27366	923	49	that	that	DET
iiclr-27366	923	50	person	person	NOUN
iiclr-27366	923	51	considers	consider	VERB
iiclr-27366	923	52	that	that	SCONJ
iiclr-27366	923	53	the	the	DET
iiclr-27366	923	54	actions	action	NOUN
iiclr-27366	923	55	of	of	ADP
iiclr-27366	923	56	one	one	NUM
iiclr-27366	923	57	or	or	CCONJ
iiclr-27366	923	58	both	both	PRON
iiclr-27366	923	59	of	of	ADP
iiclr-27366	923	60	the	the	DET
iiclr-27366	923	61	contracting	contracting	NOUN
iiclr-27366	923	62	jurisdictions	jurisdiction	NOUN
iiclr-27366	923	63	result	result	VERB
iiclr-27366	923	64	or	or	CCONJ
iiclr-27366	923	65	will	will	AUX
iiclr-27366	923	66	result	result	VERB
iiclr-27366	923	67	for	for	ADP
iiclr-27366	923	68	that	that	DET
iiclr-27366	923	69	person	person	NOUN
iiclr-27366	923	70	in	in	ADP
iiclr-27366	923	71	taxation	taxation	NOUN
iiclr-27366	923	72	not	not	PART
iiclr-27366	923	73	in	in	ADP
iiclr-27366	923	74	accordance	accordance	NOUN
iiclr-27366	923	75	with	with	ADP
iiclr-27366	923	76	the	the	DET
iiclr-27366	923	77	provisions	provision	NOUN
iiclr-27366	923	78	of	of	ADP
iiclr-27366	923	79	the	the	DET
iiclr-27366	923	80	covered	cover	VERB
iiclr-27366	923	81	tax	tax	NOUN
iiclr-27366	923	82	agreement	agreement	NOUN
iiclr-27366	923	83	(	(	PUNCT
iiclr-27366	923	84	as	as	SCONJ
iiclr-27366	923	85	it	it	PRON
iiclr-27366	923	86	may	may	AUX
iiclr-27366	923	87	be	be	AUX
iiclr-27366	923	88	modified	modify	VERB
iiclr-27366	923	89	by	by	ADP
iiclr-27366	923	90	the	the	DET
iiclr-27366	923	91	convention	convention	NOUN
iiclr-27366	923	92	)	)	PUNCT
iiclr-27366	923	93	,	,	PUNCT
iiclr-27366	923	94	a	a	DET
iiclr-27366	923	95	person	person	NOUN
iiclr-27366	923	96	has	have	AUX
iiclr-27366	923	97	presented	present	VERB
iiclr-27366	923	98	a	a	DET
iiclr-27366	923	99	case	case	NOUN
iiclr-27366	923	100	to	to	ADP
iiclr-27366	923	101	the	the	DET
iiclr-27366	923	102	competent	competent	ADJ
iiclr-27366	923	103	authority	authority	NOUN
iiclr-27366	923	104	of	of	ADP
iiclr-27366	923	105	a	a	DET
iiclr-27366	923	106	contracting	contracting	NOUN
iiclr-27366	923	107	jurisdiction	jurisdiction	NOUN
iiclr-27366	923	108	on	on	ADP
iiclr-27366	923	109	the	the	DET
iiclr-27366	923	110	basis	basis	NOUN
iiclr-27366	923	111	that	that	SCONJ
iiclr-27366	923	112	the	the	DET
iiclr-27366	923	113	actions	action	NOUN
iiclr-27366	923	114	of	of	ADP
iiclr-27366	923	115	one	one	NUM
iiclr-27366	923	116	or	or	CCONJ
iiclr-27366	923	117	both	both	PRON
iiclr-27366	923	118	of	of	ADP
iiclr-27366	923	119	the	the	DET
iiclr-27366	923	120	contracting	contracting	NOUN
iiclr-27366	923	121	jurisdictions	jurisdiction	NOUN
iiclr-27366	923	122	have	have	AUX
iiclr-27366	923	123	resulted	result	VERB
iiclr-27366	923	124	for	for	ADP
iiclr-27366	923	125	that	that	DET
iiclr-27366	923	126	person	person	NOUN
iiclr-27366	923	127	in	in	ADP
iiclr-27366	923	128	taxation	taxation	NOUN
iiclr-27366	923	129	not	not	PART
iiclr-27366	923	130	in	in	ADP
iiclr-27366	923	131	accordance	accordance	NOUN
iiclr-27366	923	132	with	with	ADP
iiclr-27366	923	133	the	the	DET
iiclr-27366	923	134	provisions	provision	NOUN
iiclr-27366	923	135	of	of	ADP
iiclr-27366	923	136	the	the	DET
iiclr-27366	923	137	covered	cover	VERB
iiclr-27366	923	138	tax	tax	NOUN
iiclr-27366	923	139	agreement	agreement	NOUN
iiclr-27366	923	140	(	(	PUNCT
iiclr-27366	923	141	as	as	SCONJ
iiclr-27366	923	142	it	it	PRON
iiclr-27366	923	143	may	may	AUX
iiclr-27366	923	144	be	be	AUX
iiclr-27366	923	145	modified	modify	VERB
iiclr-27366	923	146	by	by	ADP
iiclr-27366	923	147	the	the	DET
iiclr-27366	923	148	convention	convention	NOUN
iiclr-27366	923	149	)	)	PUNCT
iiclr-27366	923	150	;	;	PUNCT
iiclr-27366	923	151	and	and	CCONJ
iiclr-27366	923	152	b	b	X
iiclr-27366	923	153	)	)	PUNCT
iiclr-27366	923	154	the	the	DET
iiclr-27366	923	155	competent	competent	ADJ
iiclr-27366	923	156	authorities	authority	NOUN
iiclr-27366	923	157	are	be	AUX
iiclr-27366	923	158	unable	unable	ADJ
iiclr-27366	923	159	to	to	PART
iiclr-27366	923	160	reach	reach	VERB
iiclr-27366	923	161	an	an	DET
iiclr-27366	923	162	agreement	agreement	NOUN
iiclr-27366	923	163	to	to	PART
iiclr-27366	923	164	resolve	resolve	VERB
iiclr-27366	923	165	that	that	DET
iiclr-27366	923	166	case	case	NOUN
iiclr-27366	923	167	pursuant	pursuant	ADJ
iiclr-27366	923	168	to	to	ADP
iiclr-27366	923	169	a	a	DET
iiclr-27366	923	170	provision	provision	NOUN
iiclr-27366	923	171	of	of	ADP
iiclr-27366	923	172	a	a	DET
iiclr-27366	923	173	covered	cover	VERB
iiclr-27366	923	174	tax	tax	NOUN
iiclr-27366	923	175	agreement	agreement	NOUN
iiclr-27366	923	176	(	(	PUNCT
iiclr-27366	923	177	as	as	SCONJ
iiclr-27366	923	178	it	it	PRON
iiclr-27366	923	179	may	may	AUX
iiclr-27366	923	180	be	be	AUX
iiclr-27366	923	181	modified	modify	VERB
iiclr-27366	923	182	by	by	ADP
iiclr-27366	923	183	paragraph	paragraph	NOUN
iiclr-27366	923	184	2	2	NUM
iiclr-27366	923	185	of	of	ADP
iiclr-27366	923	186	article	article	NOUN
iiclr-27366	923	187	16	16	NUM
iiclr-27366	923	188	(	(	PUNCT
iiclr-27366	923	189	mutual	mutual	ADJ
iiclr-27366	923	190	agreement	agreement	NOUN
iiclr-27366	923	191	procedure	procedure	NOUN
iiclr-27366	923	192	)	)	PUNCT
iiclr-27366	923	193	)	)	PUNCT
iiclr-27366	923	194	that	that	PRON
iiclr-27366	923	195	provides	provide	VERB
iiclr-27366	923	196	that	that	SCONJ
iiclr-27366	923	197	the	the	DET
iiclr-27366	923	198	competent	competent	ADJ
iiclr-27366	923	199	authority	authority	NOUN
iiclr-27366	923	200	shall	shall	AUX
iiclr-27366	923	201	endeavour	endeavour	VERB
iiclr-27366	923	202	to	to	PART
iiclr-27366	923	203	resolve	resolve	VERB
iiclr-27366	923	204	the	the	DET
iiclr-27366	923	205	case	case	NOUN
iiclr-27366	923	206	by	by	ADP
iiclr-27366	923	207	mutual	mutual	ADJ
iiclr-27366	923	208	agreement	agreement	NOUN
iiclr-27366	923	209	with	with	ADP
iiclr-27366	923	210	the	the	DET
iiclr-27366	923	211	competent	competent	ADJ
iiclr-27366	923	212	authority	authority	NOUN
iiclr-27366	923	213	of	of	ADP
iiclr-27366	923	214	the	the	DET
iiclr-27366	923	215	other	other	ADJ
iiclr-27366	923	216	contracting	contracting	NOUN
iiclr-27366	923	217	jurisdiction	jurisdiction	NOUN
iiclr-27366	923	218	,	,	PUNCT
iiclr-27366	923	219	within	within	ADP
iiclr-27366	923	220	a	a	DET
iiclr-27366	923	221	period	period	NOUN
iiclr-27366	923	222	of	of	ADP
iiclr-27366	923	223	two	two	NUM
iiclr-27366	923	224	years	year	NOUN
iiclr-27366	923	225	beginning	begin	VERB
iiclr-27366	923	226	on	on	ADP
iiclr-27366	923	227	the	the	DET
iiclr-27366	923	228	start	start	NOUN
iiclr-27366	923	229	date	date	NOUN
iiclr-27366	923	230	referred	refer	VERB
iiclr-27366	923	231	to	to	ADP
iiclr-27366	923	232	in	in	ADP
iiclr-27366	923	233	paragraph	paragraph	NOUN
iiclr-27366	923	234	8	8	NUM
iiclr-27366	923	235	or	or	CCONJ
iiclr-27366	923	236	9	9	NUM
iiclr-27366	923	237	,	,	PUNCT
iiclr-27366	923	238	as	as	SCONJ
iiclr-27366	923	239	the	the	DET
iiclr-27366	923	240	case	case	NOUN
iiclr-27366	923	241	may	may	AUX
iiclr-27366	923	242	be	be	AUX
iiclr-27366	923	243	(	(	PUNCT
iiclr-27366	923	244	unless	unless	SCONJ
iiclr-27366	923	245	,	,	PUNCT
iiclr-27366	923	246	prior	prior	ADV
iiclr-27366	923	247	to	to	ADP
iiclr-27366	923	248	the	the	DET
iiclr-27366	923	249	expiration	expiration	NOUN
iiclr-27366	923	250	of	of	ADP
iiclr-27366	923	251	that	that	DET
iiclr-27366	923	252	period	period	NOUN
iiclr-27366	923	253	the	the	DET
iiclr-27366	923	254	competent	competent	ADJ
iiclr-27366	923	255	authorities	authority	NOUN
iiclr-27366	923	256	of	of	ADP
iiclr-27366	923	257	the	the	DET
iiclr-27366	923	258	contracting	contracting	NOUN
iiclr-27366	923	259	jurisdictions	jurisdiction	NOUN
iiclr-27366	923	260	have	have	AUX
iiclr-27366	923	261	agreed	agree	VERB
iiclr-27366	923	262	to	to	ADP
iiclr-27366	923	263	a	a	DET
iiclr-27366	923	264	different	different	ADJ
iiclr-27366	923	265	time	time	NOUN
iiclr-27366	923	266	period	period	NOUN
iiclr-27366	923	267	with	with	ADP
iiclr-27366	923	268	respect	respect	NOUN
iiclr-27366	923	269	to	to	ADP
iiclr-27366	923	270	that	that	DET
iiclr-27366	923	271	case	case	NOUN
iiclr-27366	923	272	and	and	CCONJ
iiclr-27366	923	273	have	have	AUX
iiclr-27366	923	274	notified	notify	VERB
iiclr-27366	923	275	the	the	DET
iiclr-27366	923	276	person	person	NOUN
iiclr-27366	923	277	who	who	PRON
iiclr-27366	923	278	presented	present	VERB
iiclr-27366	923	279	the	the	DET
iiclr-27366	923	280	case	case	NOUN
iiclr-27366	923	281	of	of	ADP
iiclr-27366	923	282	such	such	ADJ
iiclr-27366	923	283	agreement	agreement	NOUN
iiclr-27366	923	284	)	)	PUNCT
iiclr-27366	923	285	,	,	PUNCT
iiclr-27366	923	286	any	any	DET
iiclr-27366	923	287	unresolved	unresolved	ADJ
iiclr-27366	923	288	issues	issue	NOUN
iiclr-27366	923	289	arising	arise	VERB
iiclr-27366	923	290	from	from	ADP
iiclr-27366	923	291	the	the	DET
iiclr-27366	923	292	case	case	NOUN
iiclr-27366	923	293	shall	shall	AUX
iiclr-27366	923	294	,	,	PUNCT
iiclr-27366	923	295	if	if	SCONJ
iiclr-27366	923	296	the	the	DET
iiclr-27366	923	297	person	person	NOUN
iiclr-27366	923	298	so	so	SCONJ
iiclr-27366	923	299	requests	request	NOUN
iiclr-27366	923	300	in	in	ADP
iiclr-27366	923	301	writing	writing	NOUN
iiclr-27366	923	302	,	,	PUNCT
iiclr-27366	923	303	be	be	AUX
iiclr-27366	923	304	submitted	submit	VERB
iiclr-27366	923	305	to	to	ADP
iiclr-27366	923	306	arbitration	arbitration	NOUN
iiclr-27366	923	307	in	in	ADP
iiclr-27366	923	308	the	the	DET
iiclr-27366	923	309	manner	manner	NOUN
iiclr-27366	923	310	described	describe	VERB
iiclr-27366	923	311	in	in	ADP
iiclr-27366	923	312	this	this	DET
iiclr-27366	923	313	part	part	NOUN
iiclr-27366	923	314	,	,	PUNCT
iiclr-27366	923	315	according	accord	VERB
iiclr-27366	923	316	to	to	ADP
iiclr-27366	923	317	any	any	DET
iiclr-27366	923	318	rules	rule	NOUN
iiclr-27366	923	319	or	or	CCONJ
iiclr-27366	923	320	procedures	procedure	NOUN
iiclr-27366	923	321	agreed	agree	VERB
iiclr-27366	923	322	upon	upon	SCONJ
iiclr-27366	923	323	by	by	ADP
iiclr-27366	923	324	the	the	DET
iiclr-27366	923	325	competent	competent	ADJ
iiclr-27366	923	326	authorities	authority	NOUN
iiclr-27366	923	327	of	of	ADP
iiclr-27366	923	328	the	the	DET
iiclr-27366	923	329	contracting	contracting	NOUN
iiclr-27366	923	330	jurisdictions	jurisdiction	NOUN
iiclr-27366	923	331	pursuant	pursuant	VERB
iiclr-27366	923	332	to	to	ADP
iiclr-27366	923	333	the	the	DET
iiclr-27366	923	334	provisions	provision	NOUN
iiclr-27366	923	335	of	of	ADP
iiclr-27366	923	336	paragraph	paragraph	NOUN
iiclr-27366	923	337	10	10	NUM
iiclr-27366	923	338	.	.	PUNCT
iiclr-27366	924	1	2023	2023	NUM
iiclr-27366	924	2	]	]	PUNCT
iiclr-27366	924	3	justice	justice	NOUN
iiclr-27366	924	4	,	,	PUNCT
iiclr-27366	924	5	third	third	ADJ
iiclr-27366	924	6	-	-	PUNCT
iiclr-27366	924	7	party	party	NOUN
iiclr-27366	924	8	funding	funding	NOUN
iiclr-27366	924	9	,	,	PUNCT
iiclr-27366	924	10	and	and	CCONJ
iiclr-27366	924	11	tax	tax	NOUN
iiclr-27366	924	12	treaty	treaty	NOUN
iiclr-27366	924	13	arbitration	arbitration	NOUN
iiclr-27366	924	14	83	83	NUM
iiclr-27366	924	15	2	2	NUM
iiclr-27366	924	16	.	.	PUNCT
iiclr-27366	924	17	where	where	SCONJ
iiclr-27366	924	18	a	a	DET
iiclr-27366	924	19	competent	competent	ADJ
iiclr-27366	924	20	authority	authority	NOUN
iiclr-27366	924	21	has	have	AUX
iiclr-27366	924	22	suspended	suspend	VERB
iiclr-27366	924	23	the	the	DET
iiclr-27366	924	24	mutual	mutual	ADJ
iiclr-27366	924	25	agreement	agreement	NOUN
iiclr-27366	924	26	procedure	procedure	NOUN
iiclr-27366	924	27	referred	refer	VERB
iiclr-27366	924	28	to	to	ADP
iiclr-27366	924	29	in	in	ADP
iiclr-27366	924	30	paragraph	paragraph	NOUN
iiclr-27366	924	31	1	1	NUM
iiclr-27366	924	32	because	because	SCONJ
iiclr-27366	924	33	a	a	DET
iiclr-27366	924	34	case	case	NOUN
iiclr-27366	924	35	with	with	ADP
iiclr-27366	924	36	respect	respect	NOUN
iiclr-27366	924	37	to	to	ADP
iiclr-27366	924	38	one	one	NUM
iiclr-27366	924	39	or	or	CCONJ
iiclr-27366	924	40	more	more	ADJ
iiclr-27366	924	41	of	of	ADP
iiclr-27366	924	42	the	the	DET
iiclr-27366	924	43	same	same	ADJ
iiclr-27366	924	44	issues	issue	NOUN
iiclr-27366	924	45	is	be	AUX
iiclr-27366	924	46	pending	pende	VERB
iiclr-27366	924	47	before	before	ADP
iiclr-27366	924	48	court	court	NOUN
iiclr-27366	924	49	or	or	CCONJ
iiclr-27366	924	50	administrative	administrative	ADJ
iiclr-27366	924	51	tribunal	tribunal	NOUN
iiclr-27366	924	52	,	,	PUNCT
iiclr-27366	924	53	the	the	DET
iiclr-27366	924	54	period	period	NOUN
iiclr-27366	924	55	provided	provide	VERB
iiclr-27366	924	56	in	in	ADP
iiclr-27366	924	57	subparagraph	subparagraph	NOUN
iiclr-27366	924	58	b	b	NOUN
iiclr-27366	924	59	)	)	PUNCT
iiclr-27366	924	60	of	of	ADP
iiclr-27366	924	61	paragraph	paragraph	NOUN
iiclr-27366	924	62	1	1	NUM
iiclr-27366	924	63	will	will	AUX
iiclr-27366	924	64	stop	stop	VERB
iiclr-27366	924	65	running	run	VERB
iiclr-27366	924	66	until	until	SCONJ
iiclr-27366	924	67	either	either	CCONJ
iiclr-27366	924	68	a	a	DET
iiclr-27366	924	69	final	final	ADJ
iiclr-27366	924	70	decision	decision	NOUN
iiclr-27366	924	71	has	have	AUX
iiclr-27366	924	72	been	be	AUX
iiclr-27366	924	73	rendered	render	VERB
iiclr-27366	924	74	by	by	ADP
iiclr-27366	924	75	the	the	DET
iiclr-27366	924	76	court	court	NOUN
iiclr-27366	924	77	or	or	CCONJ
iiclr-27366	924	78	administrative	administrative	ADJ
iiclr-27366	924	79	tribunal	tribunal	NOUN
iiclr-27366	924	80	or	or	CCONJ
iiclr-27366	924	81	the	the	DET
iiclr-27366	924	82	case	case	NOUN
iiclr-27366	924	83	has	have	AUX
iiclr-27366	924	84	been	be	AUX
iiclr-27366	924	85	suspended	suspend	VERB
iiclr-27366	924	86	or	or	CCONJ
iiclr-27366	924	87	withdrawn	withdraw	VERB
iiclr-27366	924	88	.	.	PUNCT
iiclr-27366	925	1	in	in	ADP
iiclr-27366	925	2	addition	addition	NOUN
iiclr-27366	925	3	,	,	PUNCT
iiclr-27366	925	4	where	where	SCONJ
iiclr-27366	925	5	a	a	DET
iiclr-27366	925	6	person	person	NOUN
iiclr-27366	925	7	who	who	PRON
iiclr-27366	925	8	presented	present	VERB
iiclr-27366	925	9	a	a	DET
iiclr-27366	925	10	case	case	NOUN
iiclr-27366	925	11	and	and	CCONJ
iiclr-27366	925	12	a	a	DET
iiclr-27366	925	13	competent	competent	ADJ
iiclr-27366	925	14	authority	authority	NOUN
iiclr-27366	925	15	have	have	AUX
iiclr-27366	925	16	agreed	agree	VERB
iiclr-27366	925	17	to	to	PART
iiclr-27366	925	18	suspend	suspend	VERB
iiclr-27366	925	19	the	the	DET
iiclr-27366	925	20	mutual	mutual	ADJ
iiclr-27366	925	21	agreement	agreement	NOUN
iiclr-27366	925	22	procedure	procedure	NOUN
iiclr-27366	925	23	,	,	PUNCT
iiclr-27366	925	24	the	the	DET
iiclr-27366	925	25	period	period	NOUN
iiclr-27366	925	26	provided	provide	VERB
iiclr-27366	925	27	in	in	ADP
iiclr-27366	925	28	subparagraph	subparagraph	NOUN
iiclr-27366	925	29	b	b	NOUN
iiclr-27366	925	30	)	)	PUNCT
iiclr-27366	925	31	of	of	ADP
iiclr-27366	925	32	paragraph	paragraph	NOUN
iiclr-27366	925	33	1	1	NUM
iiclr-27366	925	34	will	will	AUX
iiclr-27366	925	35	stop	stop	VERB
iiclr-27366	925	36	running	run	VERB
iiclr-27366	925	37	until	until	SCONJ
iiclr-27366	925	38	the	the	DET
iiclr-27366	925	39	suspension	suspension	NOUN
iiclr-27366	925	40	has	have	AUX
iiclr-27366	925	41	been	be	AUX
iiclr-27366	925	42	lifted	lift	VERB
iiclr-27366	925	43	.	.	PUNCT
iiclr-27366	926	1	3	3	X
iiclr-27366	926	2	.	.	X
iiclr-27366	926	3	where	where	SCONJ
iiclr-27366	926	4	both	both	DET
iiclr-27366	926	5	competent	competent	ADJ
iiclr-27366	926	6	authorities	authority	NOUN
iiclr-27366	926	7	agree	agree	VERB
iiclr-27366	926	8	that	that	SCONJ
iiclr-27366	926	9	a	a	DET
iiclr-27366	926	10	person	person	NOUN
iiclr-27366	926	11	directly	directly	ADV
iiclr-27366	926	12	affected	affect	VERB
iiclr-27366	926	13	by	by	ADP
iiclr-27366	926	14	the	the	DET
iiclr-27366	926	15	case	case	NOUN
iiclr-27366	926	16	has	have	AUX
iiclr-27366	926	17	failed	fail	VERB
iiclr-27366	926	18	to	to	PART
iiclr-27366	926	19	provide	provide	VERB
iiclr-27366	926	20	in	in	ADP
iiclr-27366	926	21	a	a	DET
iiclr-27366	926	22	timely	timely	ADJ
iiclr-27366	926	23	manner	manner	NOUN
iiclr-27366	926	24	any	any	DET
iiclr-27366	926	25	additional	additional	ADJ
iiclr-27366	926	26	material	material	NOUN
iiclr-27366	926	27	information	information	NOUN
iiclr-27366	926	28	requested	request	VERB
iiclr-27366	926	29	by	by	ADP
iiclr-27366	926	30	either	either	CCONJ
iiclr-27366	926	31	competent	competent	ADJ
iiclr-27366	926	32	authority	authority	NOUN
iiclr-27366	926	33	after	after	ADP
iiclr-27366	926	34	the	the	DET
iiclr-27366	926	35	start	start	NOUN
iiclr-27366	926	36	of	of	ADP
iiclr-27366	926	37	the	the	DET
iiclr-27366	926	38	period	period	NOUN
iiclr-27366	926	39	provided	provide	VERB
iiclr-27366	926	40	in	in	ADP
iiclr-27366	926	41	subparagraph	subparagraph	NOUN
iiclr-27366	926	42	b	b	NOUN
iiclr-27366	926	43	)	)	PUNCT
iiclr-27366	926	44	of	of	ADP
iiclr-27366	926	45	paragraph	paragraph	NOUN
iiclr-27366	926	46	1	1	NUM
iiclr-27366	926	47	,	,	PUNCT
iiclr-27366	926	48	the	the	DET
iiclr-27366	926	49	period	period	NOUN
iiclr-27366	926	50	provided	provide	VERB
iiclr-27366	926	51	in	in	ADP
iiclr-27366	926	52	subparagraph	subparagraph	NOUN
iiclr-27366	926	53	b	b	NOUN
iiclr-27366	926	54	)	)	PUNCT
iiclr-27366	926	55	of	of	ADP
iiclr-27366	926	56	paragraph	paragraph	NOUN
iiclr-27366	926	57	1	1	NUM
iiclr-27366	926	58	shall	shall	AUX
iiclr-27366	926	59	be	be	AUX
iiclr-27366	926	60	extended	extend	VERB
iiclr-27366	926	61	for	for	ADP
iiclr-27366	926	62	an	an	DET
iiclr-27366	926	63	amount	amount	NOUN
iiclr-27366	926	64	of	of	ADP
iiclr-27366	926	65	time	time	NOUN
iiclr-27366	926	66	equal	equal	ADJ
iiclr-27366	926	67	to	to	ADP
iiclr-27366	926	68	the	the	DET
iiclr-27366	926	69	period	period	NOUN
iiclr-27366	926	70	beginning	begin	VERB
iiclr-27366	926	71	on	on	ADP
iiclr-27366	926	72	the	the	DET
iiclr-27366	926	73	date	date	NOUN
iiclr-27366	926	74	by	by	ADP
iiclr-27366	926	75	which	which	PRON
iiclr-27366	926	76	the	the	DET
iiclr-27366	926	77	information	information	NOUN
iiclr-27366	926	78	was	be	AUX
iiclr-27366	926	79	requested	request	VERB
iiclr-27366	926	80	and	and	CCONJ
iiclr-27366	926	81	ending	end	VERB
iiclr-27366	926	82	on	on	ADP
iiclr-27366	926	83	the	the	DET
iiclr-27366	926	84	date	date	NOUN
iiclr-27366	926	85	on	on	ADP
iiclr-27366	926	86	which	which	PRON
iiclr-27366	926	87	that	that	DET
iiclr-27366	926	88	information	information	NOUN
iiclr-27366	926	89	was	be	AUX
iiclr-27366	926	90	provided	provide	VERB
iiclr-27366	926	91	.	.	PUNCT
iiclr-27366	927	1	4	4	X
iiclr-27366	927	2	.	.	X
iiclr-27366	927	3	a	a	X
iiclr-27366	927	4	)	)	PUNCT
iiclr-27366	927	5	the	the	DET
iiclr-27366	927	6	arbitration	arbitration	NOUN
iiclr-27366	927	7	decision	decision	NOUN
iiclr-27366	927	8	with	with	ADP
iiclr-27366	927	9	respect	respect	NOUN
iiclr-27366	927	10	to	to	ADP
iiclr-27366	927	11	the	the	DET
iiclr-27366	927	12	issues	issue	NOUN
iiclr-27366	927	13	submitted	submit	VERB
iiclr-27366	927	14	to	to	ADP
iiclr-27366	927	15	arbitration	arbitration	NOUN
iiclr-27366	927	16	shall	shall	AUX
iiclr-27366	927	17	be	be	AUX
iiclr-27366	927	18	implemented	implement	VERB
iiclr-27366	927	19	through	through	ADP
iiclr-27366	927	20	the	the	DET
iiclr-27366	927	21	mutual	mutual	ADJ
iiclr-27366	927	22	agreement	agreement	NOUN
iiclr-27366	927	23	concerning	concern	VERB
iiclr-27366	927	24	the	the	DET
iiclr-27366	927	25	case	case	NOUN
iiclr-27366	927	26	referred	refer	VERB
iiclr-27366	927	27	to	to	ADP
iiclr-27366	927	28	in	in	ADP
iiclr-27366	927	29	paragraph	paragraph	NOUN
iiclr-27366	927	30	1	1	NUM
iiclr-27366	927	31	.	.	PUNCT
iiclr-27366	928	1	the	the	DET
iiclr-27366	928	2	arbitration	arbitration	NOUN
iiclr-27366	928	3	decision	decision	NOUN
iiclr-27366	928	4	shall	shall	AUX
iiclr-27366	928	5	be	be	AUX
iiclr-27366	928	6	final	final	ADJ
iiclr-27366	928	7	.	.	PUNCT
iiclr-27366	929	1	b	b	X
iiclr-27366	929	2	)	)	PUNCT
iiclr-27366	929	3	the	the	DET
iiclr-27366	929	4	arbitration	arbitration	NOUN
iiclr-27366	929	5	decision	decision	NOUN
iiclr-27366	929	6	shall	shall	AUX
iiclr-27366	929	7	be	be	AUX
iiclr-27366	929	8	binding	bind	VERB
iiclr-27366	929	9	on	on	ADP
iiclr-27366	929	10	both	both	DET
iiclr-27366	929	11	contracting	contract	VERB
iiclr-27366	929	12	jurisdictions	jurisdiction	NOUN
iiclr-27366	929	13	except	except	SCONJ
iiclr-27366	929	14	in	in	ADP
iiclr-27366	929	15	the	the	DET
iiclr-27366	929	16	following	following	ADJ
iiclr-27366	929	17	cases	case	NOUN
iiclr-27366	929	18	:	:	PUNCT
iiclr-27366	929	19	i	i	X
iiclr-27366	929	20	)	)	PUNCT
iiclr-27366	929	21	if	if	SCONJ
iiclr-27366	929	22	a	a	DET
iiclr-27366	929	23	person	person	NOUN
iiclr-27366	929	24	directly	directly	ADV
iiclr-27366	929	25	affected	affect	VERB
iiclr-27366	929	26	by	by	ADP
iiclr-27366	929	27	the	the	DET
iiclr-27366	929	28	case	case	NOUN
iiclr-27366	929	29	does	do	AUX
iiclr-27366	929	30	not	not	PART
iiclr-27366	929	31	accept	accept	VERB
iiclr-27366	929	32	the	the	DET
iiclr-27366	929	33	mutual	mutual	ADJ
iiclr-27366	929	34	agreement	agreement	NOUN
iiclr-27366	929	35	that	that	PRON
iiclr-27366	929	36	implements	implement	VERB
iiclr-27366	929	37	the	the	DET
iiclr-27366	929	38	arbitration	arbitration	NOUN
iiclr-27366	929	39	decision	decision	NOUN
iiclr-27366	929	40	.	.	PUNCT
iiclr-27366	930	1	in	in	ADP
iiclr-27366	930	2	such	such	DET
iiclr-27366	930	3	a	a	DET
iiclr-27366	930	4	case	case	NOUN
iiclr-27366	930	5	,	,	PUNCT
iiclr-27366	930	6	the	the	DET
iiclr-27366	930	7	case	case	NOUN
iiclr-27366	930	8	shall	shall	AUX
iiclr-27366	930	9	not	not	PART
iiclr-27366	930	10	be	be	AUX
iiclr-27366	930	11	eligible	eligible	ADJ
iiclr-27366	930	12	for	for	ADP
iiclr-27366	930	13	any	any	DET
iiclr-27366	930	14	further	further	ADJ
iiclr-27366	930	15	consideration	consideration	NOUN
iiclr-27366	930	16	by	by	ADP
iiclr-27366	930	17	the	the	DET
iiclr-27366	930	18	competent	competent	ADJ
iiclr-27366	930	19	authorities	authority	NOUN
iiclr-27366	930	20	.	.	PUNCT
iiclr-27366	931	1	the	the	DET
iiclr-27366	931	2	mutual	mutual	ADJ
iiclr-27366	931	3	agreement	agreement	NOUN
iiclr-27366	931	4	that	that	PRON
iiclr-27366	931	5	implements	implement	VERB
iiclr-27366	931	6	the	the	DET
iiclr-27366	931	7	arbitration	arbitration	NOUN
iiclr-27366	931	8	decision	decision	NOUN
iiclr-27366	931	9	on	on	ADP
iiclr-27366	931	10	the	the	DET
iiclr-27366	931	11	case	case	NOUN
iiclr-27366	931	12	shall	shall	AUX
iiclr-27366	931	13	be	be	AUX
iiclr-27366	931	14	considered	consider	VERB
iiclr-27366	931	15	not	not	PART
iiclr-27366	931	16	to	to	PART
iiclr-27366	931	17	be	be	AUX
iiclr-27366	931	18	accepted	accept	VERB
iiclr-27366	931	19	by	by	ADP
iiclr-27366	931	20	a	a	DET
iiclr-27366	931	21	person	person	NOUN
iiclr-27366	931	22	directly	directly	ADV
iiclr-27366	931	23	affected	affect	VERB
iiclr-27366	931	24	by	by	ADP
iiclr-27366	931	25	the	the	DET
iiclr-27366	931	26	case	case	NOUN
iiclr-27366	931	27	if	if	SCONJ
iiclr-27366	931	28	any	any	DET
iiclr-27366	931	29	person	person	NOUN
iiclr-27366	931	30	directly	directly	ADV
iiclr-27366	931	31	affected	affect	VERB
iiclr-27366	931	32	by	by	ADP
iiclr-27366	931	33	the	the	DET
iiclr-27366	931	34	case	case	NOUN
iiclr-27366	931	35	does	do	AUX
iiclr-27366	931	36	not	not	PART
iiclr-27366	931	37	,	,	PUNCT
iiclr-27366	931	38	within	within	ADP
iiclr-27366	931	39	60	60	NUM
iiclr-27366	931	40	days	day	NOUN
iiclr-27366	931	41	after	after	ADP
iiclr-27366	931	42	the	the	DET
iiclr-27366	931	43	date	date	NOUN
iiclr-27366	931	44	on	on	ADP
iiclr-27366	931	45	which	which	PRON
iiclr-27366	931	46	notification	notification	NOUN
iiclr-27366	931	47	of	of	ADP
iiclr-27366	931	48	the	the	DET
iiclr-27366	931	49	mutual	mutual	ADJ
iiclr-27366	931	50	agreement	agreement	NOUN
iiclr-27366	931	51	is	be	AUX
iiclr-27366	931	52	sent	send	VERB
iiclr-27366	931	53	to	to	ADP
iiclr-27366	931	54	the	the	DET
iiclr-27366	931	55	person	person	NOUN
iiclr-27366	931	56	,	,	PUNCT
iiclr-27366	931	57	withdraw	withdraw	VERB
iiclr-27366	931	58	all	all	DET
iiclr-27366	931	59	issues	issue	NOUN
iiclr-27366	931	60	resolved	resolve	VERB
iiclr-27366	931	61	in	in	ADP
iiclr-27366	931	62	the	the	DET
iiclr-27366	931	63	mutual	mutual	ADJ
iiclr-27366	931	64	agreement	agreement	NOUN
iiclr-27366	931	65	implementing	implement	VERB
iiclr-27366	931	66	the	the	DET
iiclr-27366	931	67	arbitration	arbitration	NOUN
iiclr-27366	931	68	decision	decision	NOUN
iiclr-27366	931	69	from	from	ADP
iiclr-27366	931	70	consideration	consideration	NOUN
iiclr-27366	931	71	by	by	ADP
iiclr-27366	931	72	any	any	DET
iiclr-27366	931	73	court	court	NOUN
iiclr-27366	931	74	or	or	CCONJ
iiclr-27366	931	75	administrative	administrative	ADJ
iiclr-27366	931	76	tribunal	tribunal	NOUN
iiclr-27366	931	77	or	or	CCONJ
iiclr-27366	931	78	otherwise	otherwise	ADV
iiclr-27366	931	79	terminate	terminate	VERB
iiclr-27366	931	80	any	any	DET
iiclr-27366	931	81	pending	pende	VERB
iiclr-27366	931	82	court	court	NOUN
iiclr-27366	931	83	or	or	CCONJ
iiclr-27366	931	84	administrative	administrative	ADJ
iiclr-27366	931	85	proceedings	proceeding	NOUN
iiclr-27366	931	86	with	with	ADP
iiclr-27366	931	87	respect	respect	NOUN
iiclr-27366	931	88	to	to	ADP
iiclr-27366	931	89	such	such	ADJ
iiclr-27366	931	90	issues	issue	NOUN
iiclr-27366	931	91	in	in	ADP
iiclr-27366	931	92	a	a	DET
iiclr-27366	931	93	manner	manner	NOUN
iiclr-27366	931	94	consistent	consistent	ADJ
iiclr-27366	931	95	with	with	ADP
iiclr-27366	931	96	that	that	DET
iiclr-27366	931	97	mutual	mutual	ADJ
iiclr-27366	931	98	agreement	agreement	NOUN
iiclr-27366	931	99	.	.	PUNCT
iiclr-27366	932	1	ii	ii	X
iiclr-27366	932	2	)	)	PUNCT
iiclr-27366	932	3	if	if	SCONJ
iiclr-27366	932	4	a	a	DET
iiclr-27366	932	5	final	final	ADJ
iiclr-27366	932	6	decision	decision	NOUN
iiclr-27366	932	7	of	of	ADP
iiclr-27366	932	8	the	the	DET
iiclr-27366	932	9	courts	court	NOUN
iiclr-27366	932	10	of	of	ADP
iiclr-27366	932	11	one	one	NUM
iiclr-27366	932	12	of	of	ADP
iiclr-27366	932	13	the	the	DET
iiclr-27366	932	14	contracting	contracting	NOUN
iiclr-27366	932	15	jurisdictions	jurisdiction	NOUN
iiclr-27366	932	16	holds	hold	VERB
iiclr-27366	932	17	that	that	SCONJ
iiclr-27366	932	18	the	the	DET
iiclr-27366	932	19	arbitration	arbitration	NOUN
iiclr-27366	932	20	decision	decision	NOUN
iiclr-27366	932	21	is	be	AUX
iiclr-27366	932	22	invalid	invalid	ADJ
iiclr-27366	932	23	.	.	PUNCT
iiclr-27366	933	1	in	in	ADP
iiclr-27366	933	2	such	such	DET
iiclr-27366	933	3	a	a	DET
iiclr-27366	933	4	case	case	NOUN
iiclr-27366	933	5	,	,	PUNCT
iiclr-27366	933	6	the	the	DET
iiclr-27366	933	7	request	request	NOUN
iiclr-27366	933	8	for	for	ADP
iiclr-27366	933	9	arbitration	arbitration	NOUN
iiclr-27366	933	10	under	under	ADP
iiclr-27366	933	11	paragraph	paragraph	NOUN
iiclr-27366	933	12	1	1	NUM
iiclr-27366	933	13	shall	shall	AUX
iiclr-27366	933	14	be	be	AUX
iiclr-27366	933	15	considered	consider	VERB
iiclr-27366	933	16	not	not	PART
iiclr-27366	933	17	to	to	PART
iiclr-27366	933	18	have	have	AUX
iiclr-27366	933	19	been	be	AUX
iiclr-27366	933	20	made	make	VERB
iiclr-27366	933	21	,	,	PUNCT
iiclr-27366	933	22	and	and	CCONJ
iiclr-27366	933	23	the	the	DET
iiclr-27366	933	24	arbitration	arbitration	NOUN
iiclr-27366	933	25	process	process	NOUN
iiclr-27366	933	26	shall	shall	AUX
iiclr-27366	933	27	be	be	AUX
iiclr-27366	933	28	considered	consider	VERB
iiclr-27366	933	29	not	not	PART
iiclr-27366	933	30	to	to	PART
iiclr-27366	933	31	have	have	AUX
iiclr-27366	933	32	taken	take	VERB
iiclr-27366	933	33	place	place	NOUN
iiclr-27366	933	34	(	(	PUNCT
iiclr-27366	933	35	except	except	SCONJ
iiclr-27366	933	36	for	for	ADP
iiclr-27366	933	37	the	the	DET
iiclr-27366	933	38	purposes	purpose	NOUN
iiclr-27366	933	39	of	of	ADP
iiclr-27366	933	40	articles	article	NOUN
iiclr-27366	933	41	21	21	NUM
iiclr-27366	933	42	(	(	PUNCT
iiclr-27366	933	43	confidentiality	confidentiality	NOUN
iiclr-27366	933	44	of	of	ADP
iiclr-27366	933	45	arbitration	arbitration	NOUN
iiclr-27366	933	46	proceedings	proceeding	NOUN
iiclr-27366	933	47	)	)	PUNCT
iiclr-27366	933	48	and	and	CCONJ
iiclr-27366	933	49	25	25	NUM
iiclr-27366	933	50	(	(	PUNCT
iiclr-27366	933	51	costs	cost	NOUN
iiclr-27366	933	52	of	of	ADP
iiclr-27366	933	53	arbitration	arbitration	NOUN
iiclr-27366	933	54	proceedings	proceeding	NOUN
iiclr-27366	933	55	)	)	PUNCT
iiclr-27366	933	56	)	)	PUNCT
iiclr-27366	933	57	.	.	PUNCT
iiclr-27366	934	1	in	in	ADP
iiclr-27366	934	2	such	such	DET
iiclr-27366	934	3	a	a	DET
iiclr-27366	934	4	case	case	NOUN
iiclr-27366	934	5	,	,	PUNCT
iiclr-27366	934	6	a	a	DET
iiclr-27366	934	7	new	new	ADJ
iiclr-27366	934	8	request	request	NOUN
iiclr-27366	934	9	for	for	ADP
iiclr-27366	934	10	arbitration	arbitration	NOUN
iiclr-27366	934	11	may	may	AUX
iiclr-27366	934	12	be	be	AUX
iiclr-27366	934	13	made	make	VERB
iiclr-27366	934	14	unless	unless	SCONJ
iiclr-27366	934	15	the	the	DET
iiclr-27366	934	16	competent	competent	ADJ
iiclr-27366	934	17	authorities	authority	NOUN
iiclr-27366	934	18	agree	agree	VERB
iiclr-27366	934	19	that	that	SCONJ
iiclr-27366	934	20	such	such	DET
iiclr-27366	934	21	a	a	DET
iiclr-27366	934	22	new	new	ADJ
iiclr-27366	934	23	request	request	NOUN
iiclr-27366	934	24	should	should	AUX
iiclr-27366	934	25	not	not	PART
iiclr-27366	934	26	be	be	AUX
iiclr-27366	934	27	84	84	NUM
iiclr-27366	934	28	indiana	indiana	PROPN
iiclr-27366	934	29	int’l	int’l	NUM
iiclr-27366	934	30	&	&	CCONJ
iiclr-27366	934	31	comp	comp	PROPN
iiclr-27366	934	32	.	.	PUNCT
iiclr-27366	935	1	law	law	NOUN
iiclr-27366	935	2	review	review	NOUN
iiclr-27366	936	1	[	[	X
iiclr-27366	936	2	vol	vol	NOUN
iiclr-27366	936	3	.	.	PUNCT
iiclr-27366	937	1	33:39	33:39	NUM
iiclr-27366	937	2	permitted	permit	VERB
iiclr-27366	937	3	.	.	PUNCT
iiclr-27366	938	1	iii	iii	X
iiclr-27366	938	2	)	)	PUNCT
iiclr-27366	938	3	if	if	SCONJ
iiclr-27366	938	4	a	a	DET
iiclr-27366	938	5	person	person	NOUN
iiclr-27366	938	6	directly	directly	ADV
iiclr-27366	938	7	affected	affect	VERB
iiclr-27366	938	8	by	by	ADP
iiclr-27366	938	9	the	the	DET
iiclr-27366	938	10	case	case	NOUN
iiclr-27366	938	11	pursues	pursue	VERB
iiclr-27366	938	12	litigation	litigation	NOUN
iiclr-27366	938	13	on	on	ADP
iiclr-27366	938	14	the	the	DET
iiclr-27366	938	15	issues	issue	NOUN
iiclr-27366	938	16	which	which	PRON
iiclr-27366	938	17	were	be	AUX
iiclr-27366	938	18	resolved	resolve	VERB
iiclr-27366	938	19	in	in	ADP
iiclr-27366	938	20	the	the	DET
iiclr-27366	938	21	mutual	mutual	ADJ
iiclr-27366	938	22	agreement	agreement	NOUN
iiclr-27366	938	23	implementing	implement	VERB
iiclr-27366	938	24	the	the	DET
iiclr-27366	938	25	arbitration	arbitration	NOUN
iiclr-27366	938	26	decision	decision	NOUN
iiclr-27366	938	27	in	in	ADP
iiclr-27366	938	28	any	any	DET
iiclr-27366	938	29	court	court	NOUN
iiclr-27366	938	30	or	or	CCONJ
iiclr-27366	938	31	administrative	administrative	ADJ
iiclr-27366	938	32	tribunal	tribunal	NOUN
iiclr-27366	938	33	.	.	PUNCT
iiclr-27366	939	1	5	5	X
iiclr-27366	939	2	.	.	X
iiclr-27366	939	3	the	the	DET
iiclr-27366	939	4	competent	competent	ADJ
iiclr-27366	939	5	authority	authority	NOUN
iiclr-27366	939	6	that	that	PRON
iiclr-27366	939	7	received	receive	VERB
iiclr-27366	939	8	the	the	DET
iiclr-27366	939	9	initial	initial	ADJ
iiclr-27366	939	10	request	request	NOUN
iiclr-27366	939	11	for	for	ADP
iiclr-27366	939	12	a	a	DET
iiclr-27366	939	13	mutual	mutual	ADJ
iiclr-27366	939	14	agreement	agreement	NOUN
iiclr-27366	939	15	procedure	procedure	NOUN
iiclr-27366	939	16	as	as	SCONJ
iiclr-27366	939	17	described	describe	VERB
iiclr-27366	939	18	in	in	ADP
iiclr-27366	939	19	subparagraph	subparagraph	NOUN
iiclr-27366	939	20	a	a	X
iiclr-27366	939	21	)	)	PUNCT
iiclr-27366	939	22	of	of	ADP
iiclr-27366	939	23	paragraph	paragraph	NOUN
iiclr-27366	939	24	1	1	NUM
iiclr-27366	939	25	shall	shall	NOUN
iiclr-27366	939	26	,	,	PUNCT
iiclr-27366	939	27	within	within	ADP
iiclr-27366	939	28	two	two	NUM
iiclr-27366	939	29	calendar	calendar	NOUN
iiclr-27366	939	30	months	month	NOUN
iiclr-27366	939	31	of	of	ADP
iiclr-27366	939	32	receiving	receive	VERB
iiclr-27366	939	33	the	the	DET
iiclr-27366	939	34	request	request	NOUN
iiclr-27366	939	35	:	:	PUNCT
iiclr-27366	939	36	a	a	X
iiclr-27366	939	37	)	)	PUNCT
iiclr-27366	939	38	send	send	VERB
iiclr-27366	939	39	a	a	DET
iiclr-27366	939	40	notification	notification	NOUN
iiclr-27366	939	41	to	to	ADP
iiclr-27366	939	42	the	the	DET
iiclr-27366	939	43	person	person	NOUN
iiclr-27366	939	44	who	who	PRON
iiclr-27366	939	45	presented	present	VERB
iiclr-27366	939	46	the	the	DET
iiclr-27366	939	47	case	case	NOUN
iiclr-27366	939	48	that	that	SCONJ
iiclr-27366	939	49	it	it	PRON
iiclr-27366	939	50	has	have	AUX
iiclr-27366	939	51	received	receive	VERB
iiclr-27366	939	52	the	the	DET
iiclr-27366	939	53	request	request	NOUN
iiclr-27366	939	54	;	;	PUNCT
iiclr-27366	939	55	and	and	CCONJ
iiclr-27366	939	56	b	b	X
iiclr-27366	939	57	)	)	PUNCT
iiclr-27366	939	58	send	send	VERB
iiclr-27366	939	59	a	a	DET
iiclr-27366	939	60	notification	notification	NOUN
iiclr-27366	939	61	of	of	ADP
iiclr-27366	939	62	that	that	DET
iiclr-27366	939	63	request	request	NOUN
iiclr-27366	939	64	,	,	PUNCT
iiclr-27366	939	65	along	along	ADP
iiclr-27366	939	66	with	with	ADP
iiclr-27366	939	67	a	a	DET
iiclr-27366	939	68	copy	copy	NOUN
iiclr-27366	939	69	of	of	ADP
iiclr-27366	939	70	the	the	DET
iiclr-27366	939	71	request	request	NOUN
iiclr-27366	939	72	,	,	PUNCT
iiclr-27366	939	73	to	to	ADP
iiclr-27366	939	74	the	the	DET
iiclr-27366	939	75	competent	competent	ADJ
iiclr-27366	939	76	authority	authority	NOUN
iiclr-27366	939	77	of	of	ADP
iiclr-27366	939	78	the	the	DET
iiclr-27366	939	79	other	other	ADJ
iiclr-27366	939	80	contracting	contracting	NOUN
iiclr-27366	939	81	jurisdiction	jurisdiction	NOUN
iiclr-27366	939	82	.	.	PUNCT
iiclr-27366	940	1	6	6	X
iiclr-27366	940	2	.	.	X
iiclr-27366	941	1	within	within	ADP
iiclr-27366	941	2	three	three	NUM
iiclr-27366	941	3	calendar	calendar	NOUN
iiclr-27366	941	4	months	month	NOUN
iiclr-27366	941	5	after	after	SCONJ
iiclr-27366	941	6	a	a	DET
iiclr-27366	941	7	competent	competent	ADJ
iiclr-27366	941	8	authority	authority	NOUN
iiclr-27366	941	9	receives	receive	VERB
iiclr-27366	941	10	the	the	DET
iiclr-27366	941	11	request	request	NOUN
iiclr-27366	941	12	for	for	ADP
iiclr-27366	941	13	a	a	DET
iiclr-27366	941	14	mutual	mutual	ADJ
iiclr-27366	941	15	agreement	agreement	NOUN
iiclr-27366	941	16	procedure	procedure	NOUN
iiclr-27366	941	17	(	(	PUNCT
iiclr-27366	941	18	or	or	CCONJ
iiclr-27366	941	19	a	a	DET
iiclr-27366	941	20	copy	copy	NOUN
iiclr-27366	941	21	thereof	thereof	ADV
iiclr-27366	941	22	from	from	ADP
iiclr-27366	941	23	the	the	DET
iiclr-27366	941	24	competent	competent	ADJ
iiclr-27366	941	25	authority	authority	NOUN
iiclr-27366	941	26	of	of	ADP
iiclr-27366	941	27	the	the	DET
iiclr-27366	941	28	other	other	ADJ
iiclr-27366	941	29	contracting	contracting	NOUN
iiclr-27366	941	30	jurisdiction	jurisdiction	NOUN
iiclr-27366	941	31	)	)	PUNCT
iiclr-27366	942	1	it	it	PRON
iiclr-27366	942	2	shall	shall	AUX
iiclr-27366	942	3	either	either	ADV
iiclr-27366	942	4	:	:	PUNCT
iiclr-27366	942	5	a	a	X
iiclr-27366	942	6	)	)	PUNCT
iiclr-27366	942	7	notify	notify	VERB
iiclr-27366	942	8	the	the	DET
iiclr-27366	942	9	person	person	NOUN
iiclr-27366	942	10	who	who	PRON
iiclr-27366	942	11	has	have	AUX
iiclr-27366	942	12	presented	present	VERB
iiclr-27366	942	13	the	the	DET
iiclr-27366	942	14	case	case	NOUN
iiclr-27366	942	15	and	and	CCONJ
iiclr-27366	942	16	the	the	DET
iiclr-27366	942	17	other	other	ADJ
iiclr-27366	942	18	competent	competent	ADJ
iiclr-27366	942	19	authority	authority	NOUN
iiclr-27366	942	20	that	that	SCONJ
iiclr-27366	942	21	it	it	PRON
iiclr-27366	942	22	has	have	AUX
iiclr-27366	942	23	received	receive	VERB
iiclr-27366	942	24	the	the	DET
iiclr-27366	942	25	information	information	NOUN
iiclr-27366	942	26	necessary	necessary	ADJ
iiclr-27366	942	27	to	to	PART
iiclr-27366	942	28	undertake	undertake	VERB
iiclr-27366	942	29	substantive	substantive	ADJ
iiclr-27366	942	30	consideration	consideration	NOUN
iiclr-27366	942	31	of	of	ADP
iiclr-27366	942	32	the	the	DET
iiclr-27366	942	33	case	case	NOUN
iiclr-27366	942	34	;	;	PUNCT
iiclr-27366	942	35	or	or	CCONJ
iiclr-27366	942	36	b	b	X
iiclr-27366	942	37	)	)	PUNCT
iiclr-27366	942	38	request	request	VERB
iiclr-27366	942	39	additional	additional	ADJ
iiclr-27366	942	40	information	information	NOUN
iiclr-27366	942	41	from	from	ADP
iiclr-27366	942	42	that	that	DET
iiclr-27366	942	43	person	person	NOUN
iiclr-27366	942	44	for	for	ADP
iiclr-27366	942	45	that	that	DET
iiclr-27366	942	46	purpose	purpose	NOUN
iiclr-27366	942	47	.	.	PUNCT
iiclr-27366	943	1	7	7	X
iiclr-27366	943	2	.	.	X
iiclr-27366	943	3	where	where	SCONJ
iiclr-27366	943	4	pursuant	pursuant	ADJ
iiclr-27366	943	5	to	to	ADP
iiclr-27366	943	6	subparagraph	subparagraph	VERB
iiclr-27366	943	7	b	b	NOUN
iiclr-27366	943	8	)	)	PUNCT
iiclr-27366	943	9	of	of	ADP
iiclr-27366	943	10	paragraph	paragraph	NOUN
iiclr-27366	943	11	6	6	NUM
iiclr-27366	943	12	,	,	PUNCT
iiclr-27366	943	13	one	one	NUM
iiclr-27366	943	14	or	or	CCONJ
iiclr-27366	943	15	both	both	PRON
iiclr-27366	943	16	of	of	ADP
iiclr-27366	943	17	the	the	DET
iiclr-27366	943	18	competent	competent	ADJ
iiclr-27366	943	19	authorities	authority	NOUN
iiclr-27366	943	20	have	have	AUX
iiclr-27366	943	21	requested	request	VERB
iiclr-27366	943	22	from	from	ADP
iiclr-27366	943	23	the	the	DET
iiclr-27366	943	24	person	person	NOUN
iiclr-27366	943	25	who	who	PRON
iiclr-27366	943	26	presented	present	VERB
iiclr-27366	943	27	the	the	DET
iiclr-27366	943	28	case	case	NOUN
iiclr-27366	943	29	additional	additional	ADJ
iiclr-27366	943	30	information	information	NOUN
iiclr-27366	943	31	necessary	necessary	ADJ
iiclr-27366	943	32	to	to	PART
iiclr-27366	943	33	undertake	undertake	VERB
iiclr-27366	943	34	substantive	substantive	ADJ
iiclr-27366	943	35	consideration	consideration	NOUN
iiclr-27366	943	36	of	of	ADP
iiclr-27366	943	37	the	the	DET
iiclr-27366	943	38	case	case	NOUN
iiclr-27366	943	39	,	,	PUNCT
iiclr-27366	943	40	the	the	DET
iiclr-27366	943	41	competent	competent	ADJ
iiclr-27366	943	42	authority	authority	NOUN
iiclr-27366	943	43	that	that	PRON
iiclr-27366	943	44	requested	request	VERB
iiclr-27366	943	45	the	the	DET
iiclr-27366	943	46	additional	additional	ADJ
iiclr-27366	943	47	information	information	NOUN
iiclr-27366	943	48	shall	shall	AUX
iiclr-27366	943	49	,	,	PUNCT
iiclr-27366	943	50	within	within	ADP
iiclr-27366	943	51	three	three	NUM
iiclr-27366	943	52	calendar	calendar	NOUN
iiclr-27366	943	53	months	month	NOUN
iiclr-27366	943	54	of	of	ADP
iiclr-27366	943	55	receiving	receive	VERB
iiclr-27366	943	56	the	the	DET
iiclr-27366	943	57	additional	additional	ADJ
iiclr-27366	943	58	information	information	NOUN
iiclr-27366	943	59	from	from	ADP
iiclr-27366	943	60	that	that	DET
iiclr-27366	943	61	person	person	NOUN
iiclr-27366	943	62	,	,	PUNCT
iiclr-27366	943	63	notify	notify	VERB
iiclr-27366	943	64	that	that	DET
iiclr-27366	943	65	person	person	NOUN
iiclr-27366	943	66	and	and	CCONJ
iiclr-27366	943	67	the	the	DET
iiclr-27366	943	68	other	other	ADJ
iiclr-27366	943	69	competent	competent	ADJ
iiclr-27366	943	70	authority	authority	NOUN
iiclr-27366	943	71	either	either	ADV
iiclr-27366	943	72	:	:	PUNCT
iiclr-27366	943	73	a	a	X
iiclr-27366	943	74	)	)	PUNCT
iiclr-27366	943	75	that	that	SCONJ
iiclr-27366	943	76	it	it	PRON
iiclr-27366	943	77	has	have	AUX
iiclr-27366	943	78	received	receive	VERB
iiclr-27366	943	79	the	the	DET
iiclr-27366	943	80	requested	request	VERB
iiclr-27366	943	81	information	information	NOUN
iiclr-27366	943	82	;	;	PUNCT
iiclr-27366	943	83	or	or	CCONJ
iiclr-27366	943	84	b	b	X
iiclr-27366	943	85	)	)	PUNCT
iiclr-27366	943	86	that	that	SCONJ
iiclr-27366	943	87	some	some	PRON
iiclr-27366	943	88	of	of	ADP
iiclr-27366	943	89	the	the	DET
iiclr-27366	943	90	requested	request	VERB
iiclr-27366	943	91	information	information	NOUN
iiclr-27366	943	92	is	be	AUX
iiclr-27366	943	93	still	still	ADV
iiclr-27366	943	94	missing	miss	VERB
iiclr-27366	943	95	.	.	PUNCT
iiclr-27366	944	1	8	8	X
iiclr-27366	944	2	.	.	X
iiclr-27366	944	3	where	where	SCONJ
iiclr-27366	944	4	neither	neither	CCONJ
iiclr-27366	944	5	competent	competent	ADJ
iiclr-27366	944	6	authority	authority	NOUN
iiclr-27366	944	7	has	have	AUX
iiclr-27366	944	8	requested	request	VERB
iiclr-27366	944	9	additional	additional	ADJ
iiclr-27366	944	10	information	information	NOUN
iiclr-27366	944	11	pursuant	pursuant	ADJ
iiclr-27366	944	12	to	to	ADP
iiclr-27366	944	13	subparagraph	subparagraph	VERB
iiclr-27366	944	14	b	b	NOUN
iiclr-27366	944	15	)	)	PUNCT
iiclr-27366	944	16	of	of	ADP
iiclr-27366	944	17	paragraph	paragraph	NOUN
iiclr-27366	944	18	6	6	NUM
iiclr-27366	944	19	,	,	PUNCT
iiclr-27366	944	20	the	the	DET
iiclr-27366	944	21	start	start	NOUN
iiclr-27366	944	22	date	date	NOUN
iiclr-27366	944	23	referred	refer	VERB
iiclr-27366	944	24	to	to	ADP
iiclr-27366	944	25	in	in	ADP
iiclr-27366	944	26	paragraph	paragraph	NOUN
iiclr-27366	944	27	1	1	NUM
iiclr-27366	944	28	shall	shall	AUX
iiclr-27366	944	29	be	be	AUX
iiclr-27366	944	30	the	the	DET
iiclr-27366	944	31	earlier	early	ADJ
iiclr-27366	944	32	of	of	ADP
iiclr-27366	944	33	:	:	PUNCT
iiclr-27366	944	34	a	a	X
iiclr-27366	944	35	)	)	PUNCT
iiclr-27366	944	36	the	the	DET
iiclr-27366	944	37	date	date	NOUN
iiclr-27366	944	38	on	on	ADP
iiclr-27366	944	39	which	which	PRON
iiclr-27366	944	40	both	both	CCONJ
iiclr-27366	944	41	competent	competent	ADJ
iiclr-27366	944	42	authorities	authority	NOUN
iiclr-27366	944	43	have	have	AUX
iiclr-27366	944	44	notified	notify	VERB
iiclr-27366	944	45	the	the	DET
iiclr-27366	944	46	person	person	NOUN
iiclr-27366	944	47	who	who	PRON
iiclr-27366	944	48	presented	present	VERB
iiclr-27366	944	49	the	the	DET
iiclr-27366	944	50	case	case	NOUN
iiclr-27366	944	51	pursuant	pursuant	ADJ
iiclr-27366	944	52	to	to	PART
iiclr-27366	944	53	subparagraph	subparagraph	VERB
iiclr-27366	944	54	a	a	PRON
iiclr-27366	944	55	)	)	PUNCT
iiclr-27366	944	56	of	of	ADP
iiclr-27366	944	57	paragraph	paragraph	NOUN
iiclr-27366	944	58	6	6	NUM
iiclr-27366	944	59	;	;	PUNCT
iiclr-27366	944	60	and	and	CCONJ
iiclr-27366	944	61	b	b	X
iiclr-27366	944	62	)	)	PUNCT
iiclr-27366	944	63	the	the	DET
iiclr-27366	944	64	date	date	NOUN
iiclr-27366	944	65	that	that	PRON
iiclr-27366	944	66	is	be	AUX
iiclr-27366	944	67	three	three	NUM
iiclr-27366	944	68	calendar	calendar	NOUN
iiclr-27366	944	69	months	month	NOUN
iiclr-27366	944	70	after	after	SCONJ
iiclr-27366	944	71	the	the	DET
iiclr-27366	944	72	notification	notification	NOUN
iiclr-27366	944	73	to	to	ADP
iiclr-27366	944	74	the	the	DET
iiclr-27366	944	75	competent	competent	ADJ
iiclr-27366	944	76	authority	authority	NOUN
iiclr-27366	944	77	of	of	ADP
iiclr-27366	944	78	the	the	DET
iiclr-27366	944	79	other	other	ADJ
iiclr-27366	944	80	contracting	contracting	NOUN
iiclr-27366	944	81	jurisdiction	jurisdiction	NOUN
iiclr-27366	944	82	pursuant	pursuant	ADJ
iiclr-27366	944	83	to	to	AUX
iiclr-27366	944	84	subparagraph	subparagraph	VERB
iiclr-27366	944	85	b	b	NOUN
iiclr-27366	944	86	)	)	PUNCT
iiclr-27366	944	87	of	of	ADP
iiclr-27366	944	88	paragraph	paragraph	NOUN
iiclr-27366	944	89	5	5	NUM
iiclr-27366	944	90	.	.	NOUN
iiclr-27366	944	91	2023	2023	NUM
iiclr-27366	944	92	]	]	PUNCT
iiclr-27366	944	93	justice	justice	NOUN
iiclr-27366	944	94	,	,	PUNCT
iiclr-27366	944	95	third	third	ADJ
iiclr-27366	944	96	-	-	PUNCT
iiclr-27366	944	97	party	party	NOUN
iiclr-27366	944	98	funding	funding	NOUN
iiclr-27366	944	99	,	,	PUNCT
iiclr-27366	944	100	and	and	CCONJ
iiclr-27366	944	101	tax	tax	NOUN
iiclr-27366	944	102	treaty	treaty	NOUN
iiclr-27366	944	103	arbitration	arbitration	NOUN
iiclr-27366	944	104	85	85	NUM
iiclr-27366	944	105	9	9	NUM
iiclr-27366	944	106	.	.	PUNCT
iiclr-27366	944	107	where	where	SCONJ
iiclr-27366	944	108	additional	additional	ADJ
iiclr-27366	944	109	information	information	NOUN
iiclr-27366	944	110	has	have	AUX
iiclr-27366	944	111	been	be	AUX
iiclr-27366	944	112	requested	request	VERB
iiclr-27366	944	113	pursuant	pursuant	ADJ
iiclr-27366	944	114	to	to	ADP
iiclr-27366	944	115	subparagraph	subparagraph	VERB
iiclr-27366	944	116	b	b	NOUN
iiclr-27366	944	117	)	)	PUNCT
iiclr-27366	944	118	of	of	ADP
iiclr-27366	944	119	paragraph	paragraph	NOUN
iiclr-27366	944	120	6	6	NUM
iiclr-27366	944	121	,	,	PUNCT
iiclr-27366	944	122	the	the	DET
iiclr-27366	944	123	start	start	NOUN
iiclr-27366	944	124	date	date	NOUN
iiclr-27366	944	125	referred	refer	VERB
iiclr-27366	944	126	to	to	ADP
iiclr-27366	944	127	in	in	ADP
iiclr-27366	944	128	paragraph	paragraph	NOUN
iiclr-27366	944	129	1	1	NUM
iiclr-27366	944	130	shall	shall	AUX
iiclr-27366	944	131	be	be	AUX
iiclr-27366	944	132	the	the	DET
iiclr-27366	944	133	earlier	early	ADJ
iiclr-27366	944	134	of	of	ADP
iiclr-27366	944	135	:	:	PUNCT
iiclr-27366	944	136	a	a	X
iiclr-27366	944	137	)	)	PUNCT
iiclr-27366	944	138	the	the	DET
iiclr-27366	944	139	latest	late	ADJ
iiclr-27366	944	140	date	date	NOUN
iiclr-27366	944	141	on	on	ADP
iiclr-27366	944	142	which	which	PRON
iiclr-27366	944	143	the	the	DET
iiclr-27366	944	144	competent	competent	ADJ
iiclr-27366	944	145	authorities	authority	NOUN
iiclr-27366	944	146	that	that	PRON
iiclr-27366	944	147	requested	request	VERB
iiclr-27366	944	148	additional	additional	ADJ
iiclr-27366	944	149	information	information	NOUN
iiclr-27366	944	150	have	have	AUX
iiclr-27366	944	151	notified	notify	VERB
iiclr-27366	944	152	the	the	DET
iiclr-27366	944	153	person	person	NOUN
iiclr-27366	944	154	who	who	PRON
iiclr-27366	944	155	presented	present	VERB
iiclr-27366	944	156	the	the	DET
iiclr-27366	944	157	case	case	NOUN
iiclr-27366	944	158	and	and	CCONJ
iiclr-27366	944	159	the	the	DET
iiclr-27366	944	160	other	other	ADJ
iiclr-27366	944	161	competent	competent	ADJ
iiclr-27366	944	162	authority	authority	NOUN
iiclr-27366	944	163	pursuant	pursuant	VERB
iiclr-27366	944	164	to	to	PART
iiclr-27366	944	165	subparagraph	subparagraph	VERB
iiclr-27366	944	166	a	a	PRON
iiclr-27366	944	167	)	)	PUNCT
iiclr-27366	944	168	of	of	ADP
iiclr-27366	944	169	paragraph	paragraph	NOUN
iiclr-27366	944	170	7	7	NUM
iiclr-27366	944	171	;	;	PUNCT
iiclr-27366	944	172	and	and	CCONJ
iiclr-27366	944	173	b	b	X
iiclr-27366	944	174	)	)	PUNCT
iiclr-27366	944	175	the	the	DET
iiclr-27366	944	176	date	date	NOUN
iiclr-27366	944	177	that	that	PRON
iiclr-27366	944	178	is	be	AUX
iiclr-27366	944	179	three	three	NUM
iiclr-27366	944	180	calendar	calendar	NOUN
iiclr-27366	944	181	months	month	NOUN
iiclr-27366	944	182	after	after	SCONJ
iiclr-27366	944	183	both	both	CCONJ
iiclr-27366	944	184	competent	competent	ADJ
iiclr-27366	944	185	authorities	authority	NOUN
iiclr-27366	944	186	have	have	AUX
iiclr-27366	944	187	received	receive	VERB
iiclr-27366	944	188	all	all	DET
iiclr-27366	944	189	information	information	NOUN
iiclr-27366	944	190	requested	request	VERB
iiclr-27366	944	191	by	by	ADP
iiclr-27366	944	192	either	either	CCONJ
iiclr-27366	944	193	competent	competent	ADJ
iiclr-27366	944	194	authority	authority	NOUN
iiclr-27366	944	195	from	from	ADP
iiclr-27366	944	196	the	the	DET
iiclr-27366	944	197	person	person	NOUN
iiclr-27366	944	198	who	who	PRON
iiclr-27366	944	199	presented	present	VERB
iiclr-27366	944	200	the	the	DET
iiclr-27366	944	201	case	case	NOUN
iiclr-27366	944	202	.	.	PUNCT
iiclr-27366	945	1	if	if	SCONJ
iiclr-27366	945	2	,	,	PUNCT
iiclr-27366	945	3	however	however	ADV
iiclr-27366	945	4	,	,	PUNCT
iiclr-27366	945	5	one	one	NUM
iiclr-27366	945	6	or	or	CCONJ
iiclr-27366	945	7	both	both	PRON
iiclr-27366	945	8	of	of	ADP
iiclr-27366	945	9	the	the	DET
iiclr-27366	945	10	competent	competent	ADJ
iiclr-27366	945	11	authorities	authority	NOUN
iiclr-27366	945	12	send	send	VERB
iiclr-27366	945	13	the	the	DET
iiclr-27366	945	14	notification	notification	NOUN
iiclr-27366	945	15	referred	refer	VERB
iiclr-27366	945	16	to	to	ADP
iiclr-27366	945	17	in	in	ADP
iiclr-27366	945	18	subparagraph	subparagraph	NOUN
iiclr-27366	945	19	b	b	NOUN
iiclr-27366	945	20	)	)	PUNCT
iiclr-27366	945	21	of	of	ADP
iiclr-27366	945	22	paragraph	paragraph	NOUN
iiclr-27366	945	23	7	7	NUM
iiclr-27366	945	24	,	,	PUNCT
iiclr-27366	945	25	such	such	ADJ
iiclr-27366	945	26	notification	notification	NOUN
iiclr-27366	945	27	shall	shall	AUX
iiclr-27366	945	28	be	be	AUX
iiclr-27366	945	29	treated	treat	VERB
iiclr-27366	945	30	as	as	ADP
iiclr-27366	945	31	a	a	DET
iiclr-27366	945	32	request	request	NOUN
iiclr-27366	945	33	for	for	ADP
iiclr-27366	945	34	additional	additional	ADJ
iiclr-27366	945	35	information	information	NOUN
iiclr-27366	945	36	under	under	ADP
iiclr-27366	945	37	subparagraph	subparagraph	NOUN
iiclr-27366	945	38	b	b	NOUN
iiclr-27366	945	39	)	)	PUNCT
iiclr-27366	945	40	of	of	ADP
iiclr-27366	945	41	paragraph	paragraph	NOUN
iiclr-27366	945	42	6	6	NUM
iiclr-27366	945	43	.	.	NOUN
iiclr-27366	945	44	10	10	NUM
iiclr-27366	945	45	.	.	PUNCT
iiclr-27366	946	1	the	the	DET
iiclr-27366	946	2	competent	competent	ADJ
iiclr-27366	946	3	authorities	authority	NOUN
iiclr-27366	946	4	of	of	ADP
iiclr-27366	946	5	the	the	DET
iiclr-27366	946	6	contracting	contracting	NOUN
iiclr-27366	946	7	jurisdictions	jurisdiction	NOUN
iiclr-27366	946	8	shall	shall	AUX
iiclr-27366	946	9	by	by	ADP
iiclr-27366	946	10	mutual	mutual	ADJ
iiclr-27366	946	11	agreement	agreement	NOUN
iiclr-27366	946	12	(	(	PUNCT
iiclr-27366	946	13	pursuant	pursuant	ADJ
iiclr-27366	946	14	to	to	ADP
iiclr-27366	946	15	the	the	DET
iiclr-27366	946	16	article	article	NOUN
iiclr-27366	946	17	of	of	ADP
iiclr-27366	946	18	the	the	DET
iiclr-27366	946	19	relevant	relevant	ADJ
iiclr-27366	946	20	covered	cover	VERB
iiclr-27366	946	21	tax	tax	NOUN
iiclr-27366	946	22	agreement	agreement	NOUN
iiclr-27366	946	23	regarding	regard	VERB
iiclr-27366	946	24	procedures	procedure	NOUN
iiclr-27366	946	25	for	for	ADP
iiclr-27366	946	26	mutual	mutual	ADJ
iiclr-27366	946	27	agreement	agreement	NOUN
iiclr-27366	946	28	)	)	PUNCT
iiclr-27366	946	29	settle	settle	VERB
iiclr-27366	946	30	the	the	DET
iiclr-27366	946	31	mode	mode	NOUN
iiclr-27366	946	32	of	of	ADP
iiclr-27366	946	33	application	application	NOUN
iiclr-27366	946	34	of	of	ADP
iiclr-27366	946	35	the	the	DET
iiclr-27366	946	36	provisions	provision	NOUN
iiclr-27366	946	37	contained	contain	VERB
iiclr-27366	946	38	in	in	ADP
iiclr-27366	946	39	this	this	DET
iiclr-27366	946	40	part	part	NOUN
iiclr-27366	946	41	,	,	PUNCT
iiclr-27366	946	42	including	include	VERB
iiclr-27366	946	43	the	the	DET
iiclr-27366	946	44	minimum	minimum	ADJ
iiclr-27366	946	45	information	information	NOUN
iiclr-27366	946	46	necessary	necessary	ADJ
iiclr-27366	946	47	for	for	ADP
iiclr-27366	946	48	each	each	DET
iiclr-27366	946	49	competent	competent	ADJ
iiclr-27366	946	50	authority	authority	NOUN
iiclr-27366	946	51	to	to	PART
iiclr-27366	946	52	undertake	undertake	VERB
iiclr-27366	946	53	substantive	substantive	ADJ
iiclr-27366	946	54	consideration	consideration	NOUN
iiclr-27366	946	55	of	of	ADP
iiclr-27366	946	56	the	the	DET
iiclr-27366	946	57	case	case	NOUN
iiclr-27366	946	58	.	.	PUNCT
iiclr-27366	947	1	such	such	DET
iiclr-27366	947	2	an	an	DET
iiclr-27366	947	3	agreement	agreement	NOUN
iiclr-27366	947	4	shall	shall	AUX
iiclr-27366	947	5	be	be	AUX
iiclr-27366	947	6	concluded	conclude	VERB
iiclr-27366	947	7	before	before	ADP
iiclr-27366	947	8	the	the	DET
iiclr-27366	947	9	date	date	NOUN
iiclr-27366	947	10	on	on	ADP
iiclr-27366	947	11	which	which	PRON
iiclr-27366	947	12	unresolved	unresolved	ADJ
iiclr-27366	947	13	issues	issue	NOUN
iiclr-27366	947	14	in	in	ADP
iiclr-27366	947	15	a	a	DET
iiclr-27366	947	16	case	case	NOUN
iiclr-27366	947	17	are	be	AUX
iiclr-27366	947	18	first	first	ADV
iiclr-27366	947	19	eligible	eligible	ADJ
iiclr-27366	947	20	to	to	PART
iiclr-27366	947	21	be	be	AUX
iiclr-27366	947	22	submitted	submit	VERB
iiclr-27366	947	23	to	to	ADP
iiclr-27366	947	24	arbitration	arbitration	NOUN
iiclr-27366	947	25	and	and	CCONJ
iiclr-27366	947	26	may	may	AUX
iiclr-27366	947	27	be	be	AUX
iiclr-27366	947	28	modified	modify	VERB
iiclr-27366	947	29	from	from	ADP
iiclr-27366	947	30	time	time	NOUN
iiclr-27366	947	31	to	to	ADP
iiclr-27366	947	32	time	time	NOUN
iiclr-27366	947	33	thereafter	thereafter	ADV
iiclr-27366	947	34	.	.	PUNCT
iiclr-27366	948	1	11	11	NUM
iiclr-27366	948	2	.	.	X
iiclr-27366	949	1	for	for	ADP
iiclr-27366	949	2	purposes	purpose	NOUN
iiclr-27366	949	3	of	of	ADP
iiclr-27366	949	4	applying	apply	VERB
iiclr-27366	949	5	this	this	DET
iiclr-27366	949	6	article	article	NOUN
iiclr-27366	949	7	to	to	ADP
iiclr-27366	949	8	its	its	PRON
iiclr-27366	949	9	covered	covered	ADJ
iiclr-27366	949	10	tax	tax	NOUN
iiclr-27366	949	11	agreements	agreement	NOUN
iiclr-27366	949	12	,	,	PUNCT
iiclr-27366	949	13	a	a	DET
iiclr-27366	949	14	party	party	NOUN
iiclr-27366	949	15	may	may	AUX
iiclr-27366	949	16	reserve	reserve	VERB
iiclr-27366	949	17	the	the	DET
iiclr-27366	949	18	right	right	NOUN
iiclr-27366	949	19	to	to	PART
iiclr-27366	949	20	replace	replace	VERB
iiclr-27366	949	21	the	the	DET
iiclr-27366	949	22	two	two	NUM
iiclr-27366	949	23	-	-	PUNCT
iiclr-27366	949	24	year	year	NOUN
iiclr-27366	949	25	period	period	NOUN
iiclr-27366	949	26	set	set	VERB
iiclr-27366	949	27	forth	forth	ADP
iiclr-27366	949	28	in	in	ADP
iiclr-27366	949	29	subparagraph	subparagraph	NOUN
iiclr-27366	949	30	b	b	NOUN
iiclr-27366	949	31	)	)	PUNCT
iiclr-27366	949	32	of	of	ADP
iiclr-27366	949	33	paragraph	paragraph	NOUN
iiclr-27366	949	34	1	1	NUM
iiclr-27366	949	35	with	with	ADP
iiclr-27366	949	36	a	a	DET
iiclr-27366	949	37	three	three	NUM
iiclr-27366	949	38	-	-	PUNCT
iiclr-27366	949	39	year	year	NOUN
iiclr-27366	949	40	period	period	NOUN
iiclr-27366	949	41	.	.	PUNCT
iiclr-27366	950	1	12	12	NUM
iiclr-27366	950	2	.	.	PUNCT
iiclr-27366	951	1	a	a	DET
iiclr-27366	951	2	party	party	NOUN
iiclr-27366	951	3	may	may	AUX
iiclr-27366	951	4	reserve	reserve	VERB
iiclr-27366	951	5	the	the	DET
iiclr-27366	951	6	right	right	NOUN
iiclr-27366	951	7	for	for	SCONJ
iiclr-27366	951	8	the	the	DET
iiclr-27366	951	9	following	follow	VERB
iiclr-27366	951	10	rules	rule	NOUN
iiclr-27366	951	11	to	to	PART
iiclr-27366	951	12	apply	apply	VERB
iiclr-27366	951	13	with	with	ADP
iiclr-27366	951	14	respect	respect	NOUN
iiclr-27366	951	15	to	to	ADP
iiclr-27366	951	16	its	its	PRON
iiclr-27366	951	17	covered	cover	VERB
iiclr-27366	951	18	tax	tax	NOUN
iiclr-27366	951	19	agreements	agreement	NOUN
iiclr-27366	951	20	notwithstanding	notwithstanding	ADP
iiclr-27366	951	21	the	the	DET
iiclr-27366	951	22	other	other	ADJ
iiclr-27366	951	23	provisions	provision	NOUN
iiclr-27366	951	24	of	of	ADP
iiclr-27366	951	25	this	this	DET
iiclr-27366	951	26	article	article	NOUN
iiclr-27366	951	27	:	:	PUNCT
iiclr-27366	951	28	a	a	X
iiclr-27366	951	29	)	)	PUNCT
iiclr-27366	951	30	any	any	DET
iiclr-27366	951	31	unresolved	unresolved	ADJ
iiclr-27366	951	32	issue	issue	NOUN
iiclr-27366	951	33	arising	arise	VERB
iiclr-27366	951	34	from	from	ADP
iiclr-27366	951	35	a	a	DET
iiclr-27366	951	36	mutual	mutual	ADJ
iiclr-27366	951	37	agreement	agreement	NOUN
iiclr-27366	951	38	procedure	procedure	NOUN
iiclr-27366	951	39	case	case	NOUN
iiclr-27366	951	40	otherwise	otherwise	ADV
iiclr-27366	951	41	within	within	ADP
iiclr-27366	951	42	the	the	DET
iiclr-27366	951	43	scope	scope	NOUN
iiclr-27366	951	44	of	of	ADP
iiclr-27366	951	45	the	the	DET
iiclr-27366	951	46	arbitration	arbitration	NOUN
iiclr-27366	951	47	process	process	NOUN
iiclr-27366	951	48	provided	provide	VERB
iiclr-27366	951	49	for	for	ADP
iiclr-27366	951	50	by	by	ADP
iiclr-27366	951	51	this	this	DET
iiclr-27366	951	52	convention	convention	NOUN
iiclr-27366	951	53	shall	shall	AUX
iiclr-27366	951	54	not	not	PART
iiclr-27366	951	55	be	be	AUX
iiclr-27366	951	56	submitted	submit	VERB
iiclr-27366	951	57	to	to	ADP
iiclr-27366	951	58	arbitration	arbitration	NOUN
iiclr-27366	951	59	,	,	PUNCT
iiclr-27366	951	60	if	if	SCONJ
iiclr-27366	951	61	a	a	DET
iiclr-27366	951	62	decision	decision	NOUN
iiclr-27366	951	63	on	on	ADP
iiclr-27366	951	64	this	this	DET
iiclr-27366	951	65	issue	issue	NOUN
iiclr-27366	951	66	has	have	AUX
iiclr-27366	951	67	already	already	ADV
iiclr-27366	951	68	been	be	AUX
iiclr-27366	951	69	rendered	render	VERB
iiclr-27366	951	70	by	by	ADP
iiclr-27366	951	71	a	a	DET
iiclr-27366	951	72	court	court	NOUN
iiclr-27366	951	73	or	or	CCONJ
iiclr-27366	951	74	administrative	administrative	ADJ
iiclr-27366	951	75	tribunal	tribunal	NOUN
iiclr-27366	951	76	of	of	ADP
iiclr-27366	951	77	either	either	DET
iiclr-27366	951	78	contracting	contracting	NOUN
iiclr-27366	951	79	jurisdiction	jurisdiction	NOUN
iiclr-27366	951	80	;	;	PUNCT
iiclr-27366	951	81	b	b	X
iiclr-27366	951	82	)	)	PUNCT
iiclr-27366	951	83	if	if	SCONJ
iiclr-27366	951	84	,	,	PUNCT
iiclr-27366	951	85	at	at	ADP
iiclr-27366	951	86	any	any	DET
iiclr-27366	951	87	time	time	NOUN
iiclr-27366	951	88	after	after	SCONJ
iiclr-27366	951	89	a	a	DET
iiclr-27366	951	90	request	request	NOUN
iiclr-27366	951	91	for	for	ADP
iiclr-27366	951	92	arbitration	arbitration	NOUN
iiclr-27366	951	93	has	have	AUX
iiclr-27366	951	94	been	be	AUX
iiclr-27366	951	95	made	make	VERB
iiclr-27366	951	96	and	and	CCONJ
iiclr-27366	951	97	before	before	SCONJ
iiclr-27366	951	98	the	the	DET
iiclr-27366	951	99	arbitration	arbitration	NOUN
iiclr-27366	951	100	panel	panel	NOUN
iiclr-27366	951	101	has	have	AUX
iiclr-27366	951	102	delivered	deliver	VERB
iiclr-27366	951	103	its	its	PRON
iiclr-27366	951	104	decision	decision	NOUN
iiclr-27366	951	105	to	to	ADP
iiclr-27366	951	106	the	the	DET
iiclr-27366	951	107	competent	competent	ADJ
iiclr-27366	951	108	authorities	authority	NOUN
iiclr-27366	951	109	of	of	ADP
iiclr-27366	951	110	the	the	DET
iiclr-27366	951	111	contracting	contracting	NOUN
iiclr-27366	951	112	jurisdictions	jurisdiction	NOUN
iiclr-27366	951	113	,	,	PUNCT
iiclr-27366	951	114	a	a	DET
iiclr-27366	951	115	decision	decision	NOUN
iiclr-27366	951	116	concerning	concern	VERB
iiclr-27366	951	117	the	the	DET
iiclr-27366	951	118	issue	issue	NOUN
iiclr-27366	951	119	is	be	AUX
iiclr-27366	951	120	rendered	render	VERB
iiclr-27366	951	121	by	by	ADP
iiclr-27366	951	122	a	a	DET
iiclr-27366	951	123	court	court	NOUN
iiclr-27366	951	124	or	or	CCONJ
iiclr-27366	951	125	administrative	administrative	ADJ
iiclr-27366	951	126	tribunal	tribunal	NOUN
iiclr-27366	951	127	of	of	ADP
iiclr-27366	951	128	one	one	NUM
iiclr-27366	951	129	of	of	ADP
iiclr-27366	951	130	the	the	DET
iiclr-27366	951	131	contracting	contracting	NOUN
iiclr-27366	951	132	jurisdictions	jurisdiction	NOUN
iiclr-27366	951	133	,	,	PUNCT
iiclr-27366	951	134	the	the	DET
iiclr-27366	951	135	arbitration	arbitration	NOUN
iiclr-27366	951	136	process	process	NOUN
iiclr-27366	951	137	shall	shall	AUX
iiclr-27366	951	138	terminate	terminate	VERB
iiclr-27366	951	139	.	.	PUNCT
iiclr-27366	952	1	article	article	NOUN
iiclr-27366	952	2	20	20	NUM
iiclr-27366	952	3	–	–	PUNCT
iiclr-27366	952	4	appointment	appointment	NOUN
iiclr-27366	952	5	of	of	ADP
iiclr-27366	952	6	arbitrators	arbitrator	NOUN
iiclr-27366	952	7	1	1	NUM
iiclr-27366	952	8	.	.	PUNCT
iiclr-27366	952	9	except	except	SCONJ
iiclr-27366	952	10	to	to	ADP
iiclr-27366	952	11	the	the	DET
iiclr-27366	952	12	extent	extent	NOUN
iiclr-27366	952	13	that	that	SCONJ
iiclr-27366	952	14	the	the	DET
iiclr-27366	952	15	competent	competent	ADJ
iiclr-27366	952	16	authorities	authority	NOUN
iiclr-27366	952	17	of	of	ADP
iiclr-27366	952	18	the	the	DET
iiclr-27366	952	19	contracting	contracting	NOUN
iiclr-27366	952	20	86	86	NUM
iiclr-27366	952	21	indiana	indiana	PROPN
iiclr-27366	952	22	int’l	int’l	NOUN
iiclr-27366	952	23	&	&	CCONJ
iiclr-27366	952	24	comp	comp	PROPN
iiclr-27366	952	25	.	.	PUNCT
iiclr-27366	953	1	law	law	NOUN
iiclr-27366	953	2	review	review	NOUN
iiclr-27366	954	1	[	[	X
iiclr-27366	954	2	vol	vol	NOUN
iiclr-27366	954	3	.	.	PUNCT
iiclr-27366	955	1	33:39	33:39	NUM
iiclr-27366	955	2	jurisdictions	jurisdiction	NOUN
iiclr-27366	955	3	mutually	mutually	ADV
iiclr-27366	955	4	agree	agree	VERB
iiclr-27366	955	5	on	on	ADP
iiclr-27366	955	6	different	different	ADJ
iiclr-27366	955	7	rules	rule	NOUN
iiclr-27366	955	8	,	,	PUNCT
iiclr-27366	955	9	paragraphs	paragraph	VERB
iiclr-27366	955	10	2	2	NUM
iiclr-27366	955	11	through	through	ADP
iiclr-27366	955	12	4	4	NUM
iiclr-27366	955	13	shall	shall	AUX
iiclr-27366	955	14	apply	apply	VERB
iiclr-27366	955	15	for	for	ADP
iiclr-27366	955	16	the	the	DET
iiclr-27366	955	17	purposes	purpose	NOUN
iiclr-27366	955	18	of	of	ADP
iiclr-27366	955	19	this	this	DET
iiclr-27366	955	20	part	part	NOUN
iiclr-27366	955	21	.	.	PUNCT
iiclr-27366	956	1	2	2	X
iiclr-27366	956	2	.	.	X
iiclr-27366	956	3	the	the	DET
iiclr-27366	956	4	following	follow	VERB
iiclr-27366	956	5	rules	rule	NOUN
iiclr-27366	956	6	shall	shall	AUX
iiclr-27366	956	7	govern	govern	VERB
iiclr-27366	956	8	the	the	DET
iiclr-27366	956	9	appointment	appointment	NOUN
iiclr-27366	956	10	of	of	ADP
iiclr-27366	956	11	the	the	DET
iiclr-27366	956	12	members	member	NOUN
iiclr-27366	956	13	of	of	ADP
iiclr-27366	956	14	an	an	DET
iiclr-27366	956	15	arbitration	arbitration	NOUN
iiclr-27366	956	16	panel	panel	NOUN
iiclr-27366	956	17	:	:	PUNCT
iiclr-27366	956	18	a	a	X
iiclr-27366	956	19	)	)	PUNCT
iiclr-27366	956	20	the	the	DET
iiclr-27366	956	21	arbitration	arbitration	NOUN
iiclr-27366	956	22	panel	panel	NOUN
iiclr-27366	956	23	shall	shall	AUX
iiclr-27366	956	24	consist	consist	VERB
iiclr-27366	956	25	of	of	ADP
iiclr-27366	956	26	three	three	NUM
iiclr-27366	956	27	individual	individual	ADJ
iiclr-27366	956	28	members	member	NOUN
iiclr-27366	956	29	with	with	ADP
iiclr-27366	956	30	expertise	expertise	NOUN
iiclr-27366	956	31	or	or	CCONJ
iiclr-27366	956	32	experience	experience	NOUN
iiclr-27366	956	33	in	in	ADP
iiclr-27366	956	34	international	international	ADJ
iiclr-27366	956	35	tax	tax	NOUN
iiclr-27366	956	36	matters	matter	NOUN
iiclr-27366	956	37	.	.	PUNCT
iiclr-27366	957	1	b	b	X
iiclr-27366	957	2	)	)	PUNCT
iiclr-27366	957	3	each	each	DET
iiclr-27366	957	4	competent	competent	ADJ
iiclr-27366	957	5	authority	authority	NOUN
iiclr-27366	957	6	shall	shall	AUX
iiclr-27366	957	7	appoint	appoint	VERB
iiclr-27366	957	8	one	one	NUM
iiclr-27366	957	9	panel	panel	NOUN
iiclr-27366	957	10	member	member	NOUN
iiclr-27366	957	11	within	within	ADP
iiclr-27366	957	12	60	60	NUM
iiclr-27366	957	13	days	day	NOUN
iiclr-27366	957	14	of	of	ADP
iiclr-27366	957	15	the	the	DET
iiclr-27366	957	16	date	date	NOUN
iiclr-27366	957	17	of	of	ADP
iiclr-27366	957	18	the	the	DET
iiclr-27366	957	19	request	request	NOUN
iiclr-27366	957	20	for	for	ADP
iiclr-27366	957	21	arbitration	arbitration	NOUN
iiclr-27366	957	22	under	under	ADP
iiclr-27366	957	23	paragraph	paragraph	NOUN
iiclr-27366	957	24	1	1	NUM
iiclr-27366	957	25	of	of	ADP
iiclr-27366	957	26	article	article	NOUN
iiclr-27366	957	27	19	19	NUM
iiclr-27366	957	28	(	(	PUNCT
iiclr-27366	957	29	mandatory	mandatory	ADJ
iiclr-27366	957	30	binding	binding	ADJ
iiclr-27366	957	31	arbitration	arbitration	NOUN
iiclr-27366	957	32	)	)	PUNCT
iiclr-27366	957	33	.	.	PUNCT
iiclr-27366	958	1	the	the	DET
iiclr-27366	958	2	two	two	NUM
iiclr-27366	958	3	panel	panel	NOUN
iiclr-27366	958	4	members	member	NOUN
iiclr-27366	958	5	so	so	ADV
iiclr-27366	958	6	appointed	appoint	VERB
iiclr-27366	958	7	shall	shall	AUX
iiclr-27366	958	8	,	,	PUNCT
iiclr-27366	958	9	within	within	ADP
iiclr-27366	958	10	60	60	NUM
iiclr-27366	958	11	days	day	NOUN
iiclr-27366	958	12	of	of	ADP
iiclr-27366	958	13	the	the	DET
iiclr-27366	958	14	latter	latter	ADJ
iiclr-27366	958	15	of	of	ADP
iiclr-27366	958	16	their	their	PRON
iiclr-27366	958	17	appointments	appointment	NOUN
iiclr-27366	958	18	,	,	PUNCT
iiclr-27366	958	19	appoint	appoint	VERB
iiclr-27366	958	20	a	a	DET
iiclr-27366	958	21	third	third	ADJ
iiclr-27366	958	22	member	member	NOUN
iiclr-27366	958	23	who	who	PRON
iiclr-27366	958	24	shall	shall	AUX
iiclr-27366	958	25	serve	serve	VERB
iiclr-27366	958	26	as	as	ADP
iiclr-27366	958	27	chair	chair	NOUN
iiclr-27366	958	28	of	of	ADP
iiclr-27366	958	29	the	the	DET
iiclr-27366	958	30	arbitration	arbitration	NOUN
iiclr-27366	958	31	panel	panel	NOUN
iiclr-27366	958	32	.	.	PUNCT
iiclr-27366	959	1	the	the	DET
iiclr-27366	959	2	chair	chair	NOUN
iiclr-27366	959	3	shall	shall	AUX
iiclr-27366	959	4	not	not	PART
iiclr-27366	959	5	be	be	AUX
iiclr-27366	959	6	a	a	DET
iiclr-27366	959	7	national	national	ADJ
iiclr-27366	959	8	or	or	CCONJ
iiclr-27366	959	9	resident	resident	NOUN
iiclr-27366	959	10	of	of	ADP
iiclr-27366	959	11	either	either	DET
iiclr-27366	959	12	contracting	contracting	NOUN
iiclr-27366	959	13	jurisdiction	jurisdiction	NOUN
iiclr-27366	959	14	.	.	PUNCT
iiclr-27366	960	1	c	c	X
iiclr-27366	960	2	)	)	PUNCT
iiclr-27366	960	3	each	each	DET
iiclr-27366	960	4	member	member	NOUN
iiclr-27366	960	5	appointed	appoint	VERB
iiclr-27366	960	6	to	to	ADP
iiclr-27366	960	7	the	the	DET
iiclr-27366	960	8	arbitration	arbitration	NOUN
iiclr-27366	960	9	panel	panel	NOUN
iiclr-27366	960	10	must	must	AUX
iiclr-27366	960	11	be	be	AUX
iiclr-27366	960	12	impartial	impartial	ADJ
iiclr-27366	960	13	and	and	CCONJ
iiclr-27366	960	14	independent	independent	ADJ
iiclr-27366	960	15	of	of	ADP
iiclr-27366	960	16	the	the	DET
iiclr-27366	960	17	competent	competent	ADJ
iiclr-27366	960	18	authorities	authority	NOUN
iiclr-27366	960	19	,	,	PUNCT
iiclr-27366	960	20	tax	tax	NOUN
iiclr-27366	960	21	administrations	administration	NOUN
iiclr-27366	960	22	,	,	PUNCT
iiclr-27366	960	23	and	and	CCONJ
iiclr-27366	960	24	ministries	ministry	NOUN
iiclr-27366	960	25	of	of	ADP
iiclr-27366	960	26	finance	finance	NOUN
iiclr-27366	960	27	of	of	ADP
iiclr-27366	960	28	the	the	DET
iiclr-27366	960	29	contracting	contracting	NOUN
iiclr-27366	960	30	jurisdictions	jurisdiction	NOUN
iiclr-27366	960	31	and	and	CCONJ
iiclr-27366	960	32	of	of	ADP
iiclr-27366	960	33	all	all	DET
iiclr-27366	960	34	persons	person	NOUN
iiclr-27366	960	35	directly	directly	ADV
iiclr-27366	960	36	affected	affect	VERB
iiclr-27366	960	37	by	by	ADP
iiclr-27366	960	38	the	the	DET
iiclr-27366	960	39	case	case	NOUN
iiclr-27366	960	40	(	(	PUNCT
iiclr-27366	960	41	as	as	ADV
iiclr-27366	960	42	well	well	ADV
iiclr-27366	960	43	as	as	ADP
iiclr-27366	960	44	their	their	PRON
iiclr-27366	960	45	advisors	advisor	NOUN
iiclr-27366	960	46	)	)	PUNCT
iiclr-27366	960	47	at	at	ADP
iiclr-27366	960	48	the	the	DET
iiclr-27366	960	49	time	time	NOUN
iiclr-27366	960	50	of	of	ADP
iiclr-27366	960	51	accepting	accept	VERB
iiclr-27366	960	52	an	an	DET
iiclr-27366	960	53	appointment	appointment	NOUN
iiclr-27366	960	54	,	,	PUNCT
iiclr-27366	960	55	maintain	maintain	VERB
iiclr-27366	960	56	his	his	PRON
iiclr-27366	960	57	or	or	CCONJ
iiclr-27366	960	58	her	her	PRON
iiclr-27366	960	59	impartiality	impartiality	NOUN
iiclr-27366	960	60	and	and	CCONJ
iiclr-27366	960	61	independence	independence	NOUN
iiclr-27366	960	62	throughout	throughout	ADP
iiclr-27366	960	63	the	the	DET
iiclr-27366	960	64	proceedings	proceeding	NOUN
iiclr-27366	960	65	,	,	PUNCT
iiclr-27366	960	66	and	and	CCONJ
iiclr-27366	960	67	avoid	avoid	VERB
iiclr-27366	960	68	any	any	DET
iiclr-27366	960	69	conduct	conduct	NOUN
iiclr-27366	960	70	for	for	ADP
iiclr-27366	960	71	a	a	DET
iiclr-27366	960	72	reasonable	reasonable	ADJ
iiclr-27366	960	73	period	period	NOUN
iiclr-27366	960	74	of	of	ADP
iiclr-27366	960	75	time	time	NOUN
iiclr-27366	960	76	thereafter	thereafter	ADV
iiclr-27366	960	77	which	which	PRON
iiclr-27366	960	78	may	may	AUX
iiclr-27366	960	79	damage	damage	VERB
iiclr-27366	960	80	the	the	DET
iiclr-27366	960	81	appearance	appearance	NOUN
iiclr-27366	960	82	of	of	ADP
iiclr-27366	960	83	impartiality	impartiality	NOUN
iiclr-27366	960	84	and	and	CCONJ
iiclr-27366	960	85	independence	independence	NOUN
iiclr-27366	960	86	of	of	ADP
iiclr-27366	960	87	the	the	DET
iiclr-27366	960	88	arbitrators	arbitrator	NOUN
iiclr-27366	960	89	with	with	ADP
iiclr-27366	960	90	respect	respect	NOUN
iiclr-27366	960	91	to	to	ADP
iiclr-27366	960	92	the	the	DET
iiclr-27366	960	93	proceedings	proceeding	NOUN
iiclr-27366	960	94	.	.	PUNCT
iiclr-27366	961	1	3	3	X
iiclr-27366	961	2	.	.	X
iiclr-27366	961	3	in	in	ADP
iiclr-27366	961	4	the	the	DET
iiclr-27366	961	5	event	event	NOUN
iiclr-27366	961	6	that	that	SCONJ
iiclr-27366	961	7	the	the	DET
iiclr-27366	961	8	competent	competent	ADJ
iiclr-27366	961	9	authority	authority	NOUN
iiclr-27366	961	10	of	of	ADP
iiclr-27366	961	11	a	a	DET
iiclr-27366	961	12	contracting	contracting	NOUN
iiclr-27366	961	13	jurisdiction	jurisdiction	NOUN
iiclr-27366	961	14	fails	fail	VERB
iiclr-27366	961	15	to	to	PART
iiclr-27366	961	16	appoint	appoint	VERB
iiclr-27366	961	17	a	a	DET
iiclr-27366	961	18	member	member	NOUN
iiclr-27366	961	19	of	of	ADP
iiclr-27366	961	20	the	the	DET
iiclr-27366	961	21	arbitration	arbitration	NOUN
iiclr-27366	961	22	panel	panel	NOUN
iiclr-27366	961	23	in	in	ADP
iiclr-27366	961	24	the	the	DET
iiclr-27366	961	25	manner	manner	NOUN
iiclr-27366	961	26	and	and	CCONJ
iiclr-27366	961	27	within	within	ADP
iiclr-27366	961	28	the	the	DET
iiclr-27366	961	29	time	time	NOUN
iiclr-27366	961	30	periods	period	NOUN
iiclr-27366	961	31	specified	specify	VERB
iiclr-27366	961	32	in	in	ADP
iiclr-27366	961	33	paragraph	paragraph	NOUN
iiclr-27366	961	34	2	2	NUM
iiclr-27366	961	35	or	or	CCONJ
iiclr-27366	961	36	agreed	agree	VERB
iiclr-27366	961	37	to	to	ADP
iiclr-27366	961	38	by	by	ADP
iiclr-27366	961	39	the	the	DET
iiclr-27366	961	40	competent	competent	ADJ
iiclr-27366	961	41	authorities	authority	NOUN
iiclr-27366	961	42	of	of	ADP
iiclr-27366	961	43	the	the	DET
iiclr-27366	961	44	contracting	contracting	NOUN
iiclr-27366	961	45	jurisdictions	jurisdiction	NOUN
iiclr-27366	961	46	,	,	PUNCT
iiclr-27366	961	47	a	a	DET
iiclr-27366	961	48	member	member	NOUN
iiclr-27366	961	49	shall	shall	AUX
iiclr-27366	961	50	be	be	AUX
iiclr-27366	961	51	appointed	appoint	VERB
iiclr-27366	961	52	on	on	ADP
iiclr-27366	961	53	behalf	behalf	NOUN
iiclr-27366	961	54	of	of	ADP
iiclr-27366	961	55	that	that	DET
iiclr-27366	961	56	competent	competent	ADJ
iiclr-27366	961	57	authority	authority	NOUN
iiclr-27366	961	58	by	by	ADP
iiclr-27366	961	59	the	the	DET
iiclr-27366	961	60	highest	highest	ADV
iiclr-27366	961	61	ranking	ranking	ADJ
iiclr-27366	961	62	official	official	NOUN
iiclr-27366	961	63	of	of	ADP
iiclr-27366	961	64	the	the	DET
iiclr-27366	961	65	centre	centre	NOUN
iiclr-27366	961	66	for	for	ADP
iiclr-27366	961	67	tax	tax	NOUN
iiclr-27366	961	68	policy	policy	NOUN
iiclr-27366	961	69	and	and	CCONJ
iiclr-27366	961	70	administration	administration	NOUN
iiclr-27366	961	71	of	of	ADP
iiclr-27366	961	72	the	the	DET
iiclr-27366	961	73	organisation	organisation	NOUN
iiclr-27366	961	74	for	for	ADP
iiclr-27366	961	75	economic	economic	ADJ
iiclr-27366	961	76	co	co	NOUN
iiclr-27366	961	77	-	-	NOUN
iiclr-27366	961	78	operation	operation	NOUN
iiclr-27366	961	79	and	and	CCONJ
iiclr-27366	961	80	development	development	NOUN
iiclr-27366	961	81	that	that	PRON
iiclr-27366	961	82	is	be	AUX
iiclr-27366	961	83	not	not	PART
iiclr-27366	961	84	a	a	DET
iiclr-27366	961	85	national	national	NOUN
iiclr-27366	961	86	of	of	ADP
iiclr-27366	961	87	either	either	DET
iiclr-27366	961	88	contracting	contracting	NOUN
iiclr-27366	961	89	jurisdiction	jurisdiction	NOUN
iiclr-27366	961	90	.	.	PUNCT
iiclr-27366	962	1	4	4	X
iiclr-27366	962	2	.	.	X
iiclr-27366	962	3	if	if	SCONJ
iiclr-27366	962	4	the	the	DET
iiclr-27366	962	5	two	two	NUM
iiclr-27366	962	6	initial	initial	ADJ
iiclr-27366	962	7	members	member	NOUN
iiclr-27366	962	8	of	of	ADP
iiclr-27366	962	9	the	the	DET
iiclr-27366	962	10	arbitration	arbitration	NOUN
iiclr-27366	962	11	panel	panel	NOUN
iiclr-27366	962	12	fail	fail	VERB
iiclr-27366	962	13	to	to	PART
iiclr-27366	962	14	appoint	appoint	VERB
iiclr-27366	962	15	the	the	DET
iiclr-27366	962	16	chair	chair	NOUN
iiclr-27366	962	17	in	in	ADP
iiclr-27366	962	18	the	the	DET
iiclr-27366	962	19	manner	manner	NOUN
iiclr-27366	962	20	and	and	CCONJ
iiclr-27366	962	21	within	within	ADP
iiclr-27366	962	22	the	the	DET
iiclr-27366	962	23	time	time	NOUN
iiclr-27366	962	24	periods	period	NOUN
iiclr-27366	962	25	specified	specify	VERB
iiclr-27366	962	26	in	in	ADP
iiclr-27366	962	27	paragraph	paragraph	NOUN
iiclr-27366	962	28	2	2	NUM
iiclr-27366	962	29	or	or	CCONJ
iiclr-27366	962	30	agreed	agree	VERB
iiclr-27366	962	31	to	to	ADP
iiclr-27366	962	32	by	by	ADP
iiclr-27366	962	33	the	the	DET
iiclr-27366	962	34	competent	competent	ADJ
iiclr-27366	962	35	authorities	authority	NOUN
iiclr-27366	962	36	of	of	ADP
iiclr-27366	962	37	the	the	DET
iiclr-27366	962	38	contracting	contracting	NOUN
iiclr-27366	962	39	jurisdictions	jurisdiction	NOUN
iiclr-27366	962	40	,	,	PUNCT
iiclr-27366	962	41	the	the	DET
iiclr-27366	962	42	chair	chair	NOUN
iiclr-27366	962	43	shall	shall	AUX
iiclr-27366	962	44	be	be	AUX
iiclr-27366	962	45	appointed	appoint	VERB
iiclr-27366	962	46	by	by	ADP
iiclr-27366	962	47	the	the	DET
iiclr-27366	962	48	highest	highest	ADV
iiclr-27366	962	49	ranking	ranking	ADJ
iiclr-27366	962	50	official	official	NOUN
iiclr-27366	962	51	of	of	ADP
iiclr-27366	962	52	the	the	DET
iiclr-27366	962	53	centre	centre	NOUN
iiclr-27366	962	54	for	for	ADP
iiclr-27366	962	55	tax	tax	NOUN
iiclr-27366	962	56	policy	policy	NOUN
iiclr-27366	962	57	and	and	CCONJ
iiclr-27366	962	58	administration	administration	NOUN
iiclr-27366	962	59	of	of	ADP
iiclr-27366	962	60	the	the	DET
iiclr-27366	962	61	organisation	organisation	NOUN
iiclr-27366	962	62	for	for	ADP
iiclr-27366	962	63	economic	economic	ADJ
iiclr-27366	962	64	co	co	NOUN
iiclr-27366	962	65	-	-	NOUN
iiclr-27366	962	66	operation	operation	NOUN
iiclr-27366	962	67	and	and	CCONJ
iiclr-27366	962	68	development	development	NOUN
iiclr-27366	962	69	that	that	PRON
iiclr-27366	962	70	is	be	AUX
iiclr-27366	962	71	not	not	PART
iiclr-27366	962	72	a	a	DET
iiclr-27366	962	73	national	national	NOUN
iiclr-27366	962	74	of	of	ADP
iiclr-27366	962	75	either	either	DET
iiclr-27366	962	76	contracting	contracting	NOUN
iiclr-27366	962	77	jurisdiction	jurisdiction	NOUN
iiclr-27366	962	78	.	.	PUNCT
iiclr-27366	963	1	article	article	NOUN
iiclr-27366	963	2	21	21	NUM
iiclr-27366	963	3	–	–	PUNCT
iiclr-27366	963	4	confidentiality	confidentiality	NOUN
iiclr-27366	963	5	of	of	ADP
iiclr-27366	963	6	arbitration	arbitration	NOUN
iiclr-27366	963	7	proceedings	proceeding	NOUN
iiclr-27366	963	8	1	1	NUM
iiclr-27366	963	9	.	.	PUNCT
iiclr-27366	963	10	solely	solely	ADV
iiclr-27366	963	11	for	for	ADP
iiclr-27366	963	12	the	the	DET
iiclr-27366	963	13	purposes	purpose	NOUN
iiclr-27366	963	14	of	of	ADP
iiclr-27366	963	15	the	the	DET
iiclr-27366	963	16	application	application	NOUN
iiclr-27366	963	17	of	of	ADP
iiclr-27366	963	18	the	the	DET
iiclr-27366	963	19	provisions	provision	NOUN
iiclr-27366	963	20	of	of	ADP
iiclr-27366	963	21	this	this	DET
iiclr-27366	963	22	part	part	NOUN
iiclr-27366	963	23	and	and	CCONJ
iiclr-27366	963	24	of	of	ADP
iiclr-27366	963	25	the	the	DET
iiclr-27366	963	26	provisions	provision	NOUN
iiclr-27366	963	27	of	of	ADP
iiclr-27366	963	28	the	the	DET
iiclr-27366	963	29	relevant	relevant	ADJ
iiclr-27366	963	30	covered	cover	VERB
iiclr-27366	963	31	tax	tax	NOUN
iiclr-27366	963	32	agreement	agreement	NOUN
iiclr-27366	963	33	and	and	CCONJ
iiclr-27366	963	34	of	of	ADP
iiclr-27366	963	35	the	the	DET
iiclr-27366	963	36	domestic	domestic	ADJ
iiclr-27366	963	37	laws	law	NOUN
iiclr-27366	963	38	of	of	ADP
iiclr-27366	963	39	the	the	DET
iiclr-27366	963	40	contracting	contracting	NOUN
iiclr-27366	963	41	jurisdictions	jurisdiction	NOUN
iiclr-27366	963	42	related	relate	VERB
iiclr-27366	963	43	to	to	ADP
iiclr-27366	963	44	the	the	DET
iiclr-27366	963	45	exchange	exchange	NOUN
iiclr-27366	963	46	of	of	ADP
iiclr-27366	963	47	information	information	NOUN
iiclr-27366	963	48	,	,	PUNCT
iiclr-27366	963	49	confidentiality	confidentiality	NOUN
iiclr-27366	963	50	,	,	PUNCT
iiclr-27366	963	51	and	and	CCONJ
iiclr-27366	963	52	administrative	administrative	ADJ
iiclr-27366	963	53	assistance	assistance	NOUN
iiclr-27366	963	54	,	,	PUNCT
iiclr-27366	963	55	members	member	NOUN
iiclr-27366	963	56	of	of	ADP
iiclr-27366	963	57	the	the	DET
iiclr-27366	963	58	arbitration	arbitration	NOUN
iiclr-27366	963	59	panel	panel	NOUN
iiclr-27366	963	60	and	and	CCONJ
iiclr-27366	963	61	a	a	DET
iiclr-27366	963	62	maximum	maximum	NOUN
iiclr-27366	963	63	of	of	ADP
iiclr-27366	963	64	three	three	NUM
iiclr-27366	963	65	staff	staff	NOUN
iiclr-27366	963	66	per	per	ADP
iiclr-27366	963	67	member	member	NOUN
iiclr-27366	963	68	(	(	PUNCT
iiclr-27366	963	69	and	and	CCONJ
iiclr-27366	963	70	prospective	prospective	ADJ
iiclr-27366	963	71	arbitrators	arbitrator	NOUN
iiclr-27366	963	72	solely	solely	ADV
iiclr-27366	963	73	to	to	ADP
iiclr-27366	963	74	2023	2023	NUM
iiclr-27366	963	75	]	]	PUNCT
iiclr-27366	963	76	justice	justice	NOUN
iiclr-27366	963	77	,	,	PUNCT
iiclr-27366	963	78	third	third	ADJ
iiclr-27366	963	79	-	-	PUNCT
iiclr-27366	963	80	party	party	NOUN
iiclr-27366	963	81	funding	funding	NOUN
iiclr-27366	963	82	,	,	PUNCT
iiclr-27366	963	83	and	and	CCONJ
iiclr-27366	963	84	tax	tax	NOUN
iiclr-27366	963	85	treaty	treaty	NOUN
iiclr-27366	963	86	arbitration	arbitration	NOUN
iiclr-27366	963	87	87	87	NUM
iiclr-27366	963	88	the	the	DET
iiclr-27366	963	89	extent	extent	NOUN
iiclr-27366	963	90	necessary	necessary	ADJ
iiclr-27366	963	91	to	to	PART
iiclr-27366	963	92	verify	verify	VERB
iiclr-27366	963	93	their	their	PRON
iiclr-27366	963	94	ability	ability	NOUN
iiclr-27366	963	95	to	to	PART
iiclr-27366	963	96	fulfil	fulfil	VERB
iiclr-27366	963	97	the	the	DET
iiclr-27366	963	98	requirements	requirement	NOUN
iiclr-27366	963	99	of	of	ADP
iiclr-27366	963	100	arbitrators	arbitrator	NOUN
iiclr-27366	963	101	)	)	PUNCT
iiclr-27366	963	102	shall	shall	AUX
iiclr-27366	963	103	be	be	AUX
iiclr-27366	963	104	considered	consider	VERB
iiclr-27366	963	105	to	to	PART
iiclr-27366	963	106	be	be	AUX
iiclr-27366	963	107	persons	person	NOUN
iiclr-27366	963	108	or	or	CCONJ
iiclr-27366	963	109	authorities	authority	NOUN
iiclr-27366	963	110	to	to	PART
iiclr-27366	963	111	whom	whom	PRON
iiclr-27366	963	112	information	information	NOUN
iiclr-27366	963	113	may	may	AUX
iiclr-27366	963	114	be	be	AUX
iiclr-27366	963	115	disclosed	disclose	VERB
iiclr-27366	963	116	.	.	PUNCT
iiclr-27366	964	1	information	information	NOUN
iiclr-27366	964	2	received	receive	VERB
iiclr-27366	964	3	by	by	ADP
iiclr-27366	964	4	the	the	DET
iiclr-27366	964	5	arbitration	arbitration	NOUN
iiclr-27366	964	6	panel	panel	NOUN
iiclr-27366	964	7	or	or	CCONJ
iiclr-27366	964	8	prospective	prospective	ADJ
iiclr-27366	964	9	arbitrators	arbitrator	NOUN
iiclr-27366	964	10	and	and	CCONJ
iiclr-27366	964	11	information	information	NOUN
iiclr-27366	964	12	that	that	SCONJ
iiclr-27366	964	13	the	the	DET
iiclr-27366	964	14	competent	competent	ADJ
iiclr-27366	964	15	authorities	authority	NOUN
iiclr-27366	964	16	receive	receive	VERB
iiclr-27366	964	17	from	from	ADP
iiclr-27366	964	18	the	the	DET
iiclr-27366	964	19	arbitration	arbitration	NOUN
iiclr-27366	964	20	panel	panel	NOUN
iiclr-27366	964	21	shall	shall	AUX
iiclr-27366	964	22	be	be	AUX
iiclr-27366	964	23	considered	consider	VERB
iiclr-27366	964	24	information	information	NOUN
iiclr-27366	964	25	that	that	PRON
iiclr-27366	964	26	is	be	AUX
iiclr-27366	964	27	exchanged	exchange	VERB
iiclr-27366	964	28	under	under	ADP
iiclr-27366	964	29	the	the	DET
iiclr-27366	964	30	provisions	provision	NOUN
iiclr-27366	964	31	of	of	ADP
iiclr-27366	964	32	the	the	DET
iiclr-27366	964	33	covered	cover	VERB
iiclr-27366	964	34	tax	tax	NOUN
iiclr-27366	964	35	agreement	agreement	NOUN
iiclr-27366	964	36	related	relate	VERB
iiclr-27366	964	37	to	to	ADP
iiclr-27366	964	38	the	the	DET
iiclr-27366	964	39	exchange	exchange	NOUN
iiclr-27366	964	40	of	of	ADP
iiclr-27366	964	41	information	information	NOUN
iiclr-27366	964	42	and	and	CCONJ
iiclr-27366	964	43	administrative	administrative	ADJ
iiclr-27366	964	44	assistance	assistance	NOUN
iiclr-27366	964	45	.	.	PUNCT
iiclr-27366	965	1	2	2	X
iiclr-27366	965	2	.	.	X
iiclr-27366	965	3	the	the	DET
iiclr-27366	965	4	competent	competent	ADJ
iiclr-27366	965	5	authorities	authority	NOUN
iiclr-27366	965	6	of	of	ADP
iiclr-27366	965	7	the	the	DET
iiclr-27366	965	8	contracting	contracting	NOUN
iiclr-27366	965	9	jurisdictions	jurisdiction	NOUN
iiclr-27366	965	10	shall	shall	AUX
iiclr-27366	965	11	ensure	ensure	VERB
iiclr-27366	965	12	that	that	SCONJ
iiclr-27366	965	13	members	member	NOUN
iiclr-27366	965	14	of	of	ADP
iiclr-27366	965	15	the	the	DET
iiclr-27366	965	16	arbitration	arbitration	NOUN
iiclr-27366	965	17	panel	panel	NOUN
iiclr-27366	965	18	and	and	CCONJ
iiclr-27366	965	19	their	their	PRON
iiclr-27366	965	20	staff	staff	NOUN
iiclr-27366	965	21	agree	agree	VERB
iiclr-27366	965	22	in	in	ADP
iiclr-27366	965	23	writing	writing	NOUN
iiclr-27366	965	24	,	,	PUNCT
iiclr-27366	965	25	prior	prior	ADV
iiclr-27366	965	26	to	to	ADP
iiclr-27366	965	27	their	their	PRON
iiclr-27366	965	28	acting	acting	NOUN
iiclr-27366	965	29	in	in	ADP
iiclr-27366	965	30	an	an	DET
iiclr-27366	965	31	arbitration	arbitration	NOUN
iiclr-27366	965	32	proceeding	proceeding	NOUN
iiclr-27366	965	33	,	,	PUNCT
iiclr-27366	965	34	to	to	PART
iiclr-27366	965	35	treat	treat	VERB
iiclr-27366	965	36	any	any	DET
iiclr-27366	965	37	information	information	NOUN
iiclr-27366	965	38	relating	relate	VERB
iiclr-27366	965	39	to	to	ADP
iiclr-27366	965	40	the	the	DET
iiclr-27366	965	41	arbitration	arbitration	NOUN
iiclr-27366	965	42	proceeding	proceeding	NOUN
iiclr-27366	965	43	consistently	consistently	ADV
iiclr-27366	965	44	with	with	ADP
iiclr-27366	965	45	the	the	DET
iiclr-27366	965	46	confidentiality	confidentiality	NOUN
iiclr-27366	965	47	and	and	CCONJ
iiclr-27366	965	48	nondisclosure	nondisclosure	NOUN
iiclr-27366	965	49	obligations	obligation	NOUN
iiclr-27366	965	50	described	describe	VERB
iiclr-27366	965	51	in	in	ADP
iiclr-27366	965	52	the	the	DET
iiclr-27366	965	53	provisions	provision	NOUN
iiclr-27366	965	54	of	of	ADP
iiclr-27366	965	55	the	the	DET
iiclr-27366	965	56	covered	cover	VERB
iiclr-27366	965	57	tax	tax	NOUN
iiclr-27366	965	58	agreement	agreement	NOUN
iiclr-27366	965	59	related	relate	VERB
iiclr-27366	965	60	to	to	ADP
iiclr-27366	965	61	exchange	exchange	NOUN
iiclr-27366	965	62	of	of	ADP
iiclr-27366	965	63	information	information	NOUN
iiclr-27366	965	64	and	and	CCONJ
iiclr-27366	965	65	administrative	administrative	ADJ
iiclr-27366	965	66	assistance	assistance	NOUN
iiclr-27366	965	67	and	and	CCONJ
iiclr-27366	965	68	under	under	ADP
iiclr-27366	965	69	the	the	DET
iiclr-27366	965	70	applicable	applicable	ADJ
iiclr-27366	965	71	laws	law	NOUN
iiclr-27366	965	72	of	of	ADP
iiclr-27366	965	73	the	the	DET
iiclr-27366	965	74	contracting	contracting	NOUN
iiclr-27366	965	75	jurisdictions	jurisdiction	NOUN
iiclr-27366	965	76	.	.	PUNCT
iiclr-27366	966	1	article	article	NOUN
iiclr-27366	966	2	22	22	NUM
iiclr-27366	966	3	–	–	PUNCT
iiclr-27366	966	4	resolution	resolution	NOUN
iiclr-27366	966	5	of	of	ADP
iiclr-27366	966	6	a	a	DET
iiclr-27366	966	7	case	case	NOUN
iiclr-27366	966	8	prior	prior	ADV
iiclr-27366	966	9	to	to	ADP
iiclr-27366	966	10	the	the	DET
iiclr-27366	966	11	conclusion	conclusion	NOUN
iiclr-27366	966	12	of	of	ADP
iiclr-27366	966	13	the	the	DET
iiclr-27366	966	14	arbitration	arbitration	NOUN
iiclr-27366	966	15	for	for	ADP
iiclr-27366	966	16	the	the	DET
iiclr-27366	966	17	purposes	purpose	NOUN
iiclr-27366	966	18	of	of	ADP
iiclr-27366	966	19	this	this	DET
iiclr-27366	966	20	part	part	NOUN
iiclr-27366	966	21	and	and	CCONJ
iiclr-27366	966	22	the	the	DET
iiclr-27366	966	23	provisions	provision	NOUN
iiclr-27366	966	24	of	of	ADP
iiclr-27366	966	25	the	the	DET
iiclr-27366	966	26	relevant	relevant	ADJ
iiclr-27366	966	27	covered	cover	VERB
iiclr-27366	966	28	tax	tax	NOUN
iiclr-27366	966	29	agreement	agreement	NOUN
iiclr-27366	966	30	that	that	PRON
iiclr-27366	966	31	provide	provide	VERB
iiclr-27366	966	32	for	for	ADP
iiclr-27366	966	33	resolution	resolution	NOUN
iiclr-27366	966	34	of	of	ADP
iiclr-27366	966	35	cases	case	NOUN
iiclr-27366	966	36	through	through	ADP
iiclr-27366	966	37	mutual	mutual	ADJ
iiclr-27366	966	38	agreement	agreement	NOUN
iiclr-27366	966	39	,	,	PUNCT
iiclr-27366	966	40	the	the	DET
iiclr-27366	966	41	mutual	mutual	ADJ
iiclr-27366	966	42	agreement	agreement	NOUN
iiclr-27366	966	43	procedure	procedure	NOUN
iiclr-27366	966	44	,	,	PUNCT
iiclr-27366	966	45	as	as	ADV
iiclr-27366	966	46	well	well	ADV
iiclr-27366	966	47	as	as	ADP
iiclr-27366	966	48	the	the	DET
iiclr-27366	966	49	arbitration	arbitration	NOUN
iiclr-27366	966	50	proceeding	proceeding	NOUN
iiclr-27366	966	51	,	,	PUNCT
iiclr-27366	966	52	with	with	ADP
iiclr-27366	966	53	respect	respect	NOUN
iiclr-27366	966	54	to	to	ADP
iiclr-27366	966	55	a	a	DET
iiclr-27366	966	56	case	case	NOUN
iiclr-27366	966	57	shall	shall	AUX
iiclr-27366	966	58	terminate	terminate	VERB
iiclr-27366	966	59	if	if	SCONJ
iiclr-27366	966	60	,	,	PUNCT
iiclr-27366	966	61	at	at	ADP
iiclr-27366	966	62	any	any	DET
iiclr-27366	966	63	time	time	NOUN
iiclr-27366	966	64	after	after	SCONJ
iiclr-27366	966	65	a	a	DET
iiclr-27366	966	66	request	request	NOUN
iiclr-27366	966	67	for	for	ADP
iiclr-27366	966	68	arbitration	arbitration	NOUN
iiclr-27366	966	69	has	have	AUX
iiclr-27366	966	70	been	be	AUX
iiclr-27366	966	71	made	make	VERB
iiclr-27366	966	72	and	and	CCONJ
iiclr-27366	966	73	before	before	SCONJ
iiclr-27366	966	74	the	the	DET
iiclr-27366	966	75	arbitration	arbitration	NOUN
iiclr-27366	966	76	panel	panel	NOUN
iiclr-27366	966	77	has	have	AUX
iiclr-27366	966	78	delivered	deliver	VERB
iiclr-27366	966	79	its	its	PRON
iiclr-27366	966	80	decision	decision	NOUN
iiclr-27366	966	81	to	to	ADP
iiclr-27366	966	82	the	the	DET
iiclr-27366	966	83	competent	competent	ADJ
iiclr-27366	966	84	authorities	authority	NOUN
iiclr-27366	966	85	of	of	ADP
iiclr-27366	966	86	the	the	DET
iiclr-27366	966	87	contracting	contracting	NOUN
iiclr-27366	966	88	jurisdictions	jurisdiction	NOUN
iiclr-27366	966	89	:	:	PUNCT
iiclr-27366	966	90	a	a	X
iiclr-27366	966	91	)	)	PUNCT
iiclr-27366	966	92	the	the	DET
iiclr-27366	966	93	competent	competent	ADJ
iiclr-27366	966	94	authorities	authority	NOUN
iiclr-27366	966	95	of	of	ADP
iiclr-27366	966	96	the	the	DET
iiclr-27366	966	97	contracting	contracting	NOUN
iiclr-27366	966	98	jurisdictions	jurisdiction	NOUN
iiclr-27366	966	99	reach	reach	VERB
iiclr-27366	966	100	a	a	DET
iiclr-27366	966	101	mutual	mutual	ADJ
iiclr-27366	966	102	agreement	agreement	NOUN
iiclr-27366	966	103	to	to	PART
iiclr-27366	966	104	resolve	resolve	VERB
iiclr-27366	966	105	the	the	DET
iiclr-27366	966	106	case	case	NOUN
iiclr-27366	966	107	;	;	PUNCT
iiclr-27366	966	108	or	or	CCONJ
iiclr-27366	966	109	b	b	X
iiclr-27366	966	110	)	)	PUNCT
iiclr-27366	966	111	the	the	DET
iiclr-27366	966	112	person	person	NOUN
iiclr-27366	966	113	who	who	PRON
iiclr-27366	966	114	presented	present	VERB
iiclr-27366	966	115	the	the	DET
iiclr-27366	966	116	case	case	NOUN
iiclr-27366	966	117	withdraws	withdraw	VERB
iiclr-27366	966	118	the	the	DET
iiclr-27366	966	119	request	request	NOUN
iiclr-27366	966	120	for	for	ADP
iiclr-27366	966	121	arbitration	arbitration	NOUN
iiclr-27366	966	122	or	or	CCONJ
iiclr-27366	966	123	the	the	DET
iiclr-27366	966	124	request	request	NOUN
iiclr-27366	966	125	for	for	ADP
iiclr-27366	966	126	a	a	DET
iiclr-27366	966	127	mutual	mutual	ADJ
iiclr-27366	966	128	agreement	agreement	NOUN
iiclr-27366	966	129	procedure	procedure	NOUN
iiclr-27366	966	130	.	.	PUNCT
iiclr-27366	967	1	article	article	NOUN
iiclr-27366	967	2	23	23	NUM
iiclr-27366	967	3	–	–	PUNCT
iiclr-27366	967	4	type	type	NOUN
iiclr-27366	967	5	of	of	ADP
iiclr-27366	967	6	arbitration	arbitration	NOUN
iiclr-27366	967	7	process	process	NOUN
iiclr-27366	967	8	1	1	NUM
iiclr-27366	967	9	.	.	PUNCT
iiclr-27366	967	10	except	except	SCONJ
iiclr-27366	967	11	to	to	ADP
iiclr-27366	967	12	the	the	DET
iiclr-27366	967	13	extent	extent	NOUN
iiclr-27366	967	14	that	that	SCONJ
iiclr-27366	967	15	the	the	DET
iiclr-27366	967	16	competent	competent	ADJ
iiclr-27366	967	17	authorities	authority	NOUN
iiclr-27366	967	18	of	of	ADP
iiclr-27366	967	19	the	the	DET
iiclr-27366	967	20	contracting	contracting	NOUN
iiclr-27366	967	21	jurisdictions	jurisdiction	NOUN
iiclr-27366	967	22	mutually	mutually	ADV
iiclr-27366	967	23	agree	agree	VERB
iiclr-27366	967	24	on	on	ADP
iiclr-27366	967	25	different	different	ADJ
iiclr-27366	967	26	rules	rule	NOUN
iiclr-27366	967	27	,	,	PUNCT
iiclr-27366	967	28	the	the	DET
iiclr-27366	967	29	following	follow	VERB
iiclr-27366	967	30	rules	rule	NOUN
iiclr-27366	967	31	shall	shall	AUX
iiclr-27366	967	32	apply	apply	VERB
iiclr-27366	967	33	with	with	ADP
iiclr-27366	967	34	respect	respect	NOUN
iiclr-27366	967	35	to	to	ADP
iiclr-27366	967	36	an	an	DET
iiclr-27366	967	37	arbitration	arbitration	NOUN
iiclr-27366	967	38	proceeding	proceeding	NOUN
iiclr-27366	967	39	pursuant	pursuant	NOUN
iiclr-27366	967	40	to	to	ADP
iiclr-27366	967	41	this	this	DET
iiclr-27366	967	42	part	part	NOUN
iiclr-27366	967	43	:	:	PUNCT
iiclr-27366	967	44	a	a	X
iiclr-27366	967	45	)	)	PUNCT
iiclr-27366	967	46	after	after	SCONJ
iiclr-27366	967	47	a	a	DET
iiclr-27366	967	48	case	case	NOUN
iiclr-27366	967	49	is	be	AUX
iiclr-27366	967	50	submitted	submit	VERB
iiclr-27366	967	51	to	to	ADP
iiclr-27366	967	52	arbitration	arbitration	NOUN
iiclr-27366	967	53	,	,	PUNCT
iiclr-27366	967	54	the	the	DET
iiclr-27366	967	55	competent	competent	ADJ
iiclr-27366	967	56	authority	authority	NOUN
iiclr-27366	967	57	of	of	ADP
iiclr-27366	967	58	each	each	DET
iiclr-27366	967	59	contracting	contracting	NOUN
iiclr-27366	967	60	jurisdiction	jurisdiction	NOUN
iiclr-27366	967	61	shall	shall	AUX
iiclr-27366	967	62	submit	submit	VERB
iiclr-27366	967	63	to	to	ADP
iiclr-27366	967	64	the	the	DET
iiclr-27366	967	65	arbitration	arbitration	NOUN
iiclr-27366	967	66	panel	panel	NOUN
iiclr-27366	967	67	,	,	PUNCT
iiclr-27366	967	68	by	by	ADP
iiclr-27366	967	69	a	a	DET
iiclr-27366	967	70	date	date	NOUN
iiclr-27366	967	71	set	set	VERB
iiclr-27366	967	72	by	by	ADP
iiclr-27366	967	73	agreement	agreement	NOUN
iiclr-27366	967	74	,	,	PUNCT
iiclr-27366	967	75	a	a	DET
iiclr-27366	967	76	proposed	propose	VERB
iiclr-27366	967	77	resolution	resolution	NOUN
iiclr-27366	967	78	which	which	PRON
iiclr-27366	967	79	addresses	address	VERB
iiclr-27366	967	80	all	all	DET
iiclr-27366	967	81	unresolved	unresolved	ADJ
iiclr-27366	967	82	issue(s	issue(s	PROPN
iiclr-27366	967	83	)	)	PUNCT
iiclr-27366	967	84	in	in	ADP
iiclr-27366	967	85	the	the	DET
iiclr-27366	967	86	case	case	NOUN
iiclr-27366	967	87	(	(	PUNCT
iiclr-27366	967	88	taking	take	VERB
iiclr-27366	967	89	into	into	ADP
iiclr-27366	967	90	account	account	NOUN
iiclr-27366	967	91	all	all	DET
iiclr-27366	967	92	agreements	agreement	NOUN
iiclr-27366	967	93	previously	previously	ADV
iiclr-27366	967	94	reached	reach	VERB
iiclr-27366	967	95	in	in	ADP
iiclr-27366	967	96	that	that	DET
iiclr-27366	967	97	case	case	NOUN
iiclr-27366	967	98	between	between	ADP
iiclr-27366	967	99	the	the	DET
iiclr-27366	967	100	competent	competent	ADJ
iiclr-27366	967	101	authorities	authority	NOUN
iiclr-27366	967	102	of	of	ADP
iiclr-27366	967	103	the	the	DET
iiclr-27366	967	104	contracting	contracting	NOUN
iiclr-27366	967	105	jurisdictions	jurisdiction	NOUN
iiclr-27366	967	106	)	)	PUNCT
iiclr-27366	967	107	.	.	PUNCT
iiclr-27366	968	1	the	the	DET
iiclr-27366	968	2	proposed	propose	VERB
iiclr-27366	968	3	resolution	resolution	NOUN
iiclr-27366	968	4	shall	shall	AUX
iiclr-27366	968	5	be	be	AUX
iiclr-27366	968	6	limited	limit	VERB
iiclr-27366	968	7	to	to	ADP
iiclr-27366	968	8	a	a	DET
iiclr-27366	968	9	disposition	disposition	NOUN
iiclr-27366	968	10	of	of	ADP
iiclr-27366	968	11	specific	specific	ADJ
iiclr-27366	968	12	monetary	monetary	ADJ
iiclr-27366	968	13	amounts	amount	NOUN
iiclr-27366	968	14	(	(	PUNCT
iiclr-27366	968	15	for	for	ADP
iiclr-27366	968	16	example	example	NOUN
iiclr-27366	968	17	,	,	PUNCT
iiclr-27366	968	18	of	of	ADP
iiclr-27366	968	19	income	income	NOUN
iiclr-27366	968	20	or	or	CCONJ
iiclr-27366	968	21	expense	expense	NOUN
iiclr-27366	968	22	)	)	PUNCT
iiclr-27366	968	23	or	or	CCONJ
iiclr-27366	968	24	,	,	PUNCT
iiclr-27366	968	25	where	where	SCONJ
iiclr-27366	968	26	specified	specify	VERB
iiclr-27366	968	27	,	,	PUNCT
iiclr-27366	968	28	the	the	DET
iiclr-27366	968	29	maximum	maximum	ADJ
iiclr-27366	968	30	rate	rate	NOUN
iiclr-27366	968	31	of	of	ADP
iiclr-27366	968	32	tax	tax	NOUN
iiclr-27366	968	33	charged	charge	VERB
iiclr-27366	968	34	pursuant	pursuant	ADV
iiclr-27366	968	35	to	to	ADP
iiclr-27366	968	36	the	the	DET
iiclr-27366	968	37	covered	cover	VERB
iiclr-27366	968	38	tax	tax	NOUN
iiclr-27366	968	39	agreement	agreement	NOUN
iiclr-27366	968	40	,	,	PUNCT
iiclr-27366	968	41	for	for	ADP
iiclr-27366	968	42	each	each	DET
iiclr-27366	968	43	adjustment	adjustment	NOUN
iiclr-27366	968	44	or	or	CCONJ
iiclr-27366	968	45	similar	similar	ADJ
iiclr-27366	968	46	issue	issue	NOUN
iiclr-27366	968	47	in	in	ADP
iiclr-27366	968	48	the	the	DET
iiclr-27366	968	49	case	case	NOUN
iiclr-27366	968	50	.	.	PUNCT
iiclr-27366	969	1	in	in	ADP
iiclr-27366	969	2	a	a	DET
iiclr-27366	969	3	case	case	NOUN
iiclr-27366	969	4	in	in	ADP
iiclr-27366	969	5	which	which	PRON
iiclr-27366	969	6	the	the	DET
iiclr-27366	969	7	competent	competent	ADJ
iiclr-27366	969	8	88	88	NUM
iiclr-27366	969	9	indiana	indiana	PROPN
iiclr-27366	969	10	int’l	int’l	NOUN
iiclr-27366	969	11	&	&	CCONJ
iiclr-27366	969	12	comp	comp	PROPN
iiclr-27366	969	13	.	.	PUNCT
iiclr-27366	970	1	law	law	NOUN
iiclr-27366	970	2	review	review	NOUN
iiclr-27366	971	1	[	[	X
iiclr-27366	971	2	vol	vol	NOUN
iiclr-27366	971	3	.	.	PUNCT
iiclr-27366	972	1	33:39	33:39	NUM
iiclr-27366	972	2	authorities	authority	NOUN
iiclr-27366	972	3	of	of	ADP
iiclr-27366	972	4	the	the	DET
iiclr-27366	972	5	contracting	contracting	NOUN
iiclr-27366	972	6	jurisdictions	jurisdiction	NOUN
iiclr-27366	972	7	have	have	AUX
iiclr-27366	972	8	been	be	AUX
iiclr-27366	972	9	unable	unable	ADJ
iiclr-27366	972	10	to	to	PART
iiclr-27366	972	11	reach	reach	VERB
iiclr-27366	972	12	agreement	agreement	NOUN
iiclr-27366	972	13	on	on	ADP
iiclr-27366	972	14	an	an	DET
iiclr-27366	972	15	issue	issue	NOUN
iiclr-27366	972	16	regarding	regard	VERB
iiclr-27366	972	17	the	the	DET
iiclr-27366	972	18	conditions	condition	NOUN
iiclr-27366	972	19	for	for	ADP
iiclr-27366	972	20	application	application	NOUN
iiclr-27366	972	21	of	of	ADP
iiclr-27366	972	22	a	a	DET
iiclr-27366	972	23	provision	provision	NOUN
iiclr-27366	972	24	of	of	ADP
iiclr-27366	972	25	the	the	DET
iiclr-27366	972	26	relevant	relevant	ADJ
iiclr-27366	972	27	covered	cover	VERB
iiclr-27366	972	28	tax	tax	NOUN
iiclr-27366	972	29	agreement	agreement	NOUN
iiclr-27366	972	30	(	(	PUNCT
iiclr-27366	972	31	hereinafter	hereinafter	NOUN
iiclr-27366	972	32	referred	refer	VERB
iiclr-27366	972	33	to	to	ADP
iiclr-27366	972	34	as	as	ADP
iiclr-27366	972	35	a	a	DET
iiclr-27366	972	36	“	"	PUNCT
iiclr-27366	972	37	threshold	threshold	NOUN
iiclr-27366	972	38	question	question	NOUN
iiclr-27366	972	39	”	"	PUNCT
iiclr-27366	972	40	)	)	PUNCT
iiclr-27366	972	41	,	,	PUNCT
iiclr-27366	972	42	such	such	ADJ
iiclr-27366	972	43	as	as	ADP
iiclr-27366	972	44	whether	whether	SCONJ
iiclr-27366	972	45	an	an	DET
iiclr-27366	972	46	individual	individual	NOUN
iiclr-27366	972	47	is	be	AUX
iiclr-27366	972	48	a	a	DET
iiclr-27366	972	49	resident	resident	NOUN
iiclr-27366	972	50	or	or	CCONJ
iiclr-27366	972	51	whether	whether	SCONJ
iiclr-27366	972	52	a	a	DET
iiclr-27366	972	53	permanent	permanent	ADJ
iiclr-27366	972	54	establishment	establishment	NOUN
iiclr-27366	972	55	exists	exist	VERB
iiclr-27366	972	56	,	,	PUNCT
iiclr-27366	972	57	the	the	DET
iiclr-27366	972	58	competent	competent	ADJ
iiclr-27366	972	59	authorities	authority	NOUN
iiclr-27366	972	60	may	may	AUX
iiclr-27366	972	61	submit	submit	VERB
iiclr-27366	972	62	alternative	alternative	ADJ
iiclr-27366	972	63	proposed	propose	VERB
iiclr-27366	972	64	resolutions	resolution	NOUN
iiclr-27366	972	65	with	with	ADP
iiclr-27366	972	66	respect	respect	NOUN
iiclr-27366	972	67	to	to	ADP
iiclr-27366	972	68	issues	issue	NOUN
iiclr-27366	972	69	the	the	DET
iiclr-27366	972	70	determination	determination	NOUN
iiclr-27366	972	71	of	of	ADP
iiclr-27366	972	72	which	which	PRON
iiclr-27366	972	73	is	be	AUX
iiclr-27366	972	74	contingent	contingent	ADJ
iiclr-27366	972	75	on	on	ADP
iiclr-27366	972	76	resolution	resolution	NOUN
iiclr-27366	972	77	of	of	ADP
iiclr-27366	972	78	such	such	ADJ
iiclr-27366	972	79	threshold	threshold	NOUN
iiclr-27366	972	80	questions	question	NOUN
iiclr-27366	972	81	.	.	PUNCT
iiclr-27366	973	1	b	b	X
iiclr-27366	973	2	)	)	PUNCT
iiclr-27366	973	3	the	the	DET
iiclr-27366	973	4	competent	competent	ADJ
iiclr-27366	973	5	authority	authority	NOUN
iiclr-27366	973	6	of	of	ADP
iiclr-27366	973	7	each	each	DET
iiclr-27366	973	8	contracting	contracting	NOUN
iiclr-27366	973	9	jurisdiction	jurisdiction	NOUN
iiclr-27366	973	10	may	may	AUX
iiclr-27366	973	11	also	also	ADV
iiclr-27366	973	12	submit	submit	VERB
iiclr-27366	973	13	a	a	DET
iiclr-27366	973	14	supporting	support	VERB
iiclr-27366	973	15	position	position	NOUN
iiclr-27366	973	16	paper	paper	NOUN
iiclr-27366	973	17	for	for	ADP
iiclr-27366	973	18	consideration	consideration	NOUN
iiclr-27366	973	19	by	by	ADP
iiclr-27366	973	20	the	the	DET
iiclr-27366	973	21	arbitration	arbitration	NOUN
iiclr-27366	973	22	panel	panel	NOUN
iiclr-27366	973	23	.	.	PUNCT
iiclr-27366	974	1	each	each	DET
iiclr-27366	974	2	competent	competent	ADJ
iiclr-27366	974	3	authority	authority	NOUN
iiclr-27366	974	4	that	that	PRON
iiclr-27366	974	5	submits	submit	VERB
iiclr-27366	974	6	a	a	DET
iiclr-27366	974	7	proposed	propose	VERB
iiclr-27366	974	8	resolution	resolution	NOUN
iiclr-27366	974	9	or	or	CCONJ
iiclr-27366	974	10	supporting	support	VERB
iiclr-27366	974	11	position	position	NOUN
iiclr-27366	974	12	paper	paper	NOUN
iiclr-27366	974	13	shall	shall	AUX
iiclr-27366	974	14	provide	provide	VERB
iiclr-27366	974	15	a	a	DET
iiclr-27366	974	16	copy	copy	NOUN
iiclr-27366	974	17	to	to	ADP
iiclr-27366	974	18	the	the	DET
iiclr-27366	974	19	other	other	ADJ
iiclr-27366	974	20	competent	competent	ADJ
iiclr-27366	974	21	authority	authority	NOUN
iiclr-27366	974	22	by	by	ADP
iiclr-27366	974	23	the	the	DET
iiclr-27366	974	24	date	date	NOUN
iiclr-27366	974	25	on	on	ADP
iiclr-27366	974	26	which	which	PRON
iiclr-27366	974	27	the	the	DET
iiclr-27366	974	28	proposed	propose	VERB
iiclr-27366	974	29	resolution	resolution	NOUN
iiclr-27366	974	30	and	and	CCONJ
iiclr-27366	974	31	supporting	support	VERB
iiclr-27366	974	32	position	position	NOUN
iiclr-27366	974	33	paper	paper	NOUN
iiclr-27366	974	34	were	be	AUX
iiclr-27366	974	35	due	due	ADJ
iiclr-27366	974	36	.	.	PUNCT
iiclr-27366	975	1	each	each	DET
iiclr-27366	975	2	competent	competent	ADJ
iiclr-27366	975	3	authority	authority	NOUN
iiclr-27366	975	4	may	may	AUX
iiclr-27366	975	5	also	also	ADV
iiclr-27366	975	6	submit	submit	VERB
iiclr-27366	975	7	to	to	ADP
iiclr-27366	975	8	the	the	DET
iiclr-27366	975	9	arbitration	arbitration	NOUN
iiclr-27366	975	10	panel	panel	NOUN
iiclr-27366	975	11	,	,	PUNCT
iiclr-27366	975	12	by	by	ADP
iiclr-27366	975	13	a	a	DET
iiclr-27366	975	14	date	date	NOUN
iiclr-27366	975	15	set	set	VERB
iiclr-27366	975	16	by	by	ADP
iiclr-27366	975	17	agreement	agreement	NOUN
iiclr-27366	975	18	,	,	PUNCT
iiclr-27366	975	19	a	a	DET
iiclr-27366	975	20	reply	reply	NOUN
iiclr-27366	975	21	submission	submission	NOUN
iiclr-27366	975	22	with	with	ADP
iiclr-27366	975	23	respect	respect	NOUN
iiclr-27366	975	24	to	to	ADP
iiclr-27366	975	25	the	the	DET
iiclr-27366	975	26	proposed	propose	VERB
iiclr-27366	975	27	resolution	resolution	NOUN
iiclr-27366	975	28	and	and	CCONJ
iiclr-27366	975	29	supporting	support	VERB
iiclr-27366	975	30	position	position	NOUN
iiclr-27366	975	31	paper	paper	NOUN
iiclr-27366	975	32	submitted	submit	VERB
iiclr-27366	975	33	by	by	ADP
iiclr-27366	975	34	the	the	DET
iiclr-27366	975	35	other	other	ADJ
iiclr-27366	975	36	competent	competent	ADJ
iiclr-27366	975	37	authority	authority	NOUN
iiclr-27366	975	38	.	.	PUNCT
iiclr-27366	976	1	a	a	DET
iiclr-27366	976	2	copy	copy	NOUN
iiclr-27366	976	3	of	of	ADP
iiclr-27366	976	4	any	any	DET
iiclr-27366	976	5	reply	reply	NOUN
iiclr-27366	976	6	submission	submission	NOUN
iiclr-27366	976	7	shall	shall	AUX
iiclr-27366	976	8	be	be	AUX
iiclr-27366	976	9	provided	provide	VERB
iiclr-27366	976	10	to	to	ADP
iiclr-27366	976	11	the	the	DET
iiclr-27366	976	12	other	other	ADJ
iiclr-27366	976	13	competent	competent	ADJ
iiclr-27366	976	14	authority	authority	NOUN
iiclr-27366	976	15	by	by	ADP
iiclr-27366	976	16	the	the	DET
iiclr-27366	976	17	date	date	NOUN
iiclr-27366	976	18	on	on	ADP
iiclr-27366	976	19	which	which	PRON
iiclr-27366	976	20	the	the	DET
iiclr-27366	976	21	reply	reply	NOUN
iiclr-27366	976	22	submission	submission	NOUN
iiclr-27366	976	23	was	be	AUX
iiclr-27366	976	24	due	due	ADJ
iiclr-27366	976	25	.	.	PUNCT
iiclr-27366	977	1	c	c	X
iiclr-27366	977	2	)	)	PUNCT
iiclr-27366	977	3	the	the	DET
iiclr-27366	977	4	arbitration	arbitration	NOUN
iiclr-27366	977	5	panel	panel	NOUN
iiclr-27366	977	6	shall	shall	AUX
iiclr-27366	977	7	select	select	VERB
iiclr-27366	977	8	as	as	ADP
iiclr-27366	977	9	its	its	PRON
iiclr-27366	977	10	decision	decision	NOUN
iiclr-27366	977	11	one	one	NUM
iiclr-27366	977	12	of	of	ADP
iiclr-27366	977	13	the	the	DET
iiclr-27366	977	14	proposed	propose	VERB
iiclr-27366	977	15	resolutions	resolution	NOUN
iiclr-27366	977	16	for	for	ADP
iiclr-27366	977	17	the	the	DET
iiclr-27366	977	18	case	case	NOUN
iiclr-27366	977	19	submitted	submit	VERB
iiclr-27366	977	20	by	by	ADP
iiclr-27366	977	21	the	the	DET
iiclr-27366	977	22	competent	competent	ADJ
iiclr-27366	977	23	authorities	authority	NOUN
iiclr-27366	977	24	with	with	ADP
iiclr-27366	977	25	respect	respect	NOUN
iiclr-27366	977	26	to	to	ADP
iiclr-27366	977	27	each	each	DET
iiclr-27366	977	28	issue	issue	NOUN
iiclr-27366	977	29	and	and	CCONJ
iiclr-27366	977	30	any	any	DET
iiclr-27366	977	31	threshold	threshold	NOUN
iiclr-27366	977	32	questions	question	NOUN
iiclr-27366	977	33	,	,	PUNCT
iiclr-27366	977	34	and	and	CCONJ
iiclr-27366	977	35	shall	shall	AUX
iiclr-27366	977	36	not	not	PART
iiclr-27366	977	37	include	include	VERB
iiclr-27366	977	38	a	a	DET
iiclr-27366	977	39	rationale	rationale	NOUN
iiclr-27366	977	40	or	or	CCONJ
iiclr-27366	977	41	any	any	DET
iiclr-27366	977	42	other	other	ADJ
iiclr-27366	977	43	explanation	explanation	NOUN
iiclr-27366	977	44	of	of	ADP
iiclr-27366	977	45	the	the	DET
iiclr-27366	977	46	decision	decision	NOUN
iiclr-27366	977	47	.	.	PUNCT
iiclr-27366	978	1	the	the	DET
iiclr-27366	978	2	arbitration	arbitration	NOUN
iiclr-27366	978	3	decision	decision	NOUN
iiclr-27366	978	4	will	will	AUX
iiclr-27366	978	5	be	be	AUX
iiclr-27366	978	6	adopted	adopt	VERB
iiclr-27366	978	7	by	by	ADP
iiclr-27366	978	8	a	a	DET
iiclr-27366	978	9	simple	simple	ADJ
iiclr-27366	978	10	majority	majority	NOUN
iiclr-27366	978	11	of	of	ADP
iiclr-27366	978	12	the	the	DET
iiclr-27366	978	13	panel	panel	NOUN
iiclr-27366	978	14	members	member	NOUN
iiclr-27366	978	15	.	.	PUNCT
iiclr-27366	979	1	the	the	DET
iiclr-27366	979	2	arbitration	arbitration	NOUN
iiclr-27366	979	3	panel	panel	NOUN
iiclr-27366	979	4	shall	shall	AUX
iiclr-27366	979	5	deliver	deliver	VERB
iiclr-27366	979	6	its	its	PRON
iiclr-27366	979	7	decision	decision	NOUN
iiclr-27366	979	8	in	in	ADP
iiclr-27366	979	9	writing	writing	NOUN
iiclr-27366	979	10	to	to	ADP
iiclr-27366	979	11	the	the	DET
iiclr-27366	979	12	competent	competent	ADJ
iiclr-27366	979	13	authorities	authority	NOUN
iiclr-27366	979	14	of	of	ADP
iiclr-27366	979	15	the	the	DET
iiclr-27366	979	16	contracting	contracting	NOUN
iiclr-27366	979	17	jurisdictions	jurisdiction	NOUN
iiclr-27366	979	18	.	.	PUNCT
iiclr-27366	980	1	the	the	DET
iiclr-27366	980	2	arbitration	arbitration	NOUN
iiclr-27366	980	3	decision	decision	NOUN
iiclr-27366	980	4	shall	shall	AUX
iiclr-27366	980	5	have	have	VERB
iiclr-27366	980	6	no	no	DET
iiclr-27366	980	7	precedential	precedential	ADJ
iiclr-27366	980	8	value	value	NOUN
iiclr-27366	980	9	.	.	PUNCT
iiclr-27366	981	1	2	2	X
iiclr-27366	981	2	.	.	X
iiclr-27366	981	3	for	for	ADP
iiclr-27366	981	4	the	the	DET
iiclr-27366	981	5	purpose	purpose	NOUN
iiclr-27366	981	6	of	of	ADP
iiclr-27366	981	7	applying	apply	VERB
iiclr-27366	981	8	this	this	DET
iiclr-27366	981	9	article	article	NOUN
iiclr-27366	981	10	with	with	ADP
iiclr-27366	981	11	respect	respect	NOUN
iiclr-27366	981	12	to	to	ADP
iiclr-27366	981	13	its	its	PRON
iiclr-27366	981	14	covered	covered	ADJ
iiclr-27366	981	15	tax	tax	NOUN
iiclr-27366	981	16	agreements	agreement	NOUN
iiclr-27366	981	17	,	,	PUNCT
iiclr-27366	981	18	a	a	DET
iiclr-27366	981	19	party	party	NOUN
iiclr-27366	981	20	may	may	AUX
iiclr-27366	981	21	reserve	reserve	VERB
iiclr-27366	981	22	the	the	DET
iiclr-27366	981	23	right	right	NOUN
iiclr-27366	981	24	for	for	ADP
iiclr-27366	981	25	paragraph	paragraph	NOUN
iiclr-27366	981	26	1	1	NUM
iiclr-27366	981	27	not	not	PART
iiclr-27366	981	28	to	to	PART
iiclr-27366	981	29	apply	apply	VERB
iiclr-27366	981	30	to	to	ADP
iiclr-27366	981	31	its	its	PRON
iiclr-27366	981	32	covered	covered	ADJ
iiclr-27366	981	33	tax	tax	NOUN
iiclr-27366	981	34	agreements	agreement	NOUN
iiclr-27366	981	35	.	.	PUNCT
iiclr-27366	982	1	in	in	ADP
iiclr-27366	982	2	such	such	DET
iiclr-27366	982	3	a	a	DET
iiclr-27366	982	4	case	case	NOUN
iiclr-27366	982	5	,	,	PUNCT
iiclr-27366	982	6	except	except	SCONJ
iiclr-27366	982	7	to	to	ADP
iiclr-27366	982	8	the	the	DET
iiclr-27366	982	9	extent	extent	NOUN
iiclr-27366	982	10	that	that	SCONJ
iiclr-27366	982	11	the	the	DET
iiclr-27366	982	12	competent	competent	ADJ
iiclr-27366	982	13	authorities	authority	NOUN
iiclr-27366	982	14	of	of	ADP
iiclr-27366	982	15	the	the	DET
iiclr-27366	982	16	contracting	contracting	NOUN
iiclr-27366	982	17	jurisdictions	jurisdiction	NOUN
iiclr-27366	982	18	mutually	mutually	ADV
iiclr-27366	982	19	agree	agree	VERB
iiclr-27366	982	20	on	on	ADP
iiclr-27366	982	21	different	different	ADJ
iiclr-27366	982	22	rules	rule	NOUN
iiclr-27366	982	23	,	,	PUNCT
iiclr-27366	982	24	the	the	DET
iiclr-27366	982	25	following	follow	VERB
iiclr-27366	982	26	rules	rule	NOUN
iiclr-27366	982	27	shall	shall	AUX
iiclr-27366	982	28	apply	apply	VERB
iiclr-27366	982	29	with	with	ADP
iiclr-27366	982	30	respect	respect	NOUN
iiclr-27366	982	31	to	to	ADP
iiclr-27366	982	32	an	an	DET
iiclr-27366	982	33	arbitration	arbitration	NOUN
iiclr-27366	982	34	proceeding	proceeding	NOUN
iiclr-27366	982	35	:	:	PUNCT
iiclr-27366	982	36	a	a	X
iiclr-27366	982	37	)	)	PUNCT
iiclr-27366	982	38	after	after	SCONJ
iiclr-27366	982	39	a	a	DET
iiclr-27366	982	40	case	case	NOUN
iiclr-27366	982	41	is	be	AUX
iiclr-27366	982	42	submitted	submit	VERB
iiclr-27366	982	43	to	to	ADP
iiclr-27366	982	44	arbitration	arbitration	NOUN
iiclr-27366	982	45	,	,	PUNCT
iiclr-27366	982	46	the	the	DET
iiclr-27366	982	47	competent	competent	ADJ
iiclr-27366	982	48	authority	authority	NOUN
iiclr-27366	982	49	of	of	ADP
iiclr-27366	982	50	each	each	DET
iiclr-27366	982	51	contracting	contracting	NOUN
iiclr-27366	982	52	jurisdiction	jurisdiction	NOUN
iiclr-27366	982	53	shall	shall	AUX
iiclr-27366	982	54	provide	provide	VERB
iiclr-27366	982	55	any	any	DET
iiclr-27366	982	56	information	information	NOUN
iiclr-27366	982	57	that	that	PRON
iiclr-27366	982	58	may	may	AUX
iiclr-27366	982	59	be	be	AUX
iiclr-27366	982	60	necessary	necessary	ADJ
iiclr-27366	982	61	for	for	ADP
iiclr-27366	982	62	the	the	DET
iiclr-27366	982	63	arbitration	arbitration	NOUN
iiclr-27366	982	64	decision	decision	NOUN
iiclr-27366	982	65	to	to	ADP
iiclr-27366	982	66	all	all	DET
iiclr-27366	982	67	panel	panel	NOUN
iiclr-27366	982	68	members	member	NOUN
iiclr-27366	982	69	without	without	ADP
iiclr-27366	982	70	undue	undue	ADJ
iiclr-27366	982	71	delay	delay	NOUN
iiclr-27366	982	72	.	.	PUNCT
iiclr-27366	983	1	unless	unless	SCONJ
iiclr-27366	983	2	the	the	DET
iiclr-27366	983	3	competent	competent	ADJ
iiclr-27366	983	4	authorities	authority	NOUN
iiclr-27366	983	5	of	of	ADP
iiclr-27366	983	6	the	the	DET
iiclr-27366	983	7	contracting	contracting	NOUN
iiclr-27366	983	8	jurisdictions	jurisdiction	NOUN
iiclr-27366	983	9	agree	agree	VERB
iiclr-27366	983	10	otherwise	otherwise	ADV
iiclr-27366	983	11	,	,	PUNCT
iiclr-27366	983	12	any	any	DET
iiclr-27366	983	13	information	information	NOUN
iiclr-27366	983	14	that	that	PRON
iiclr-27366	983	15	was	be	AUX
iiclr-27366	983	16	not	not	PART
iiclr-27366	983	17	available	available	ADJ
iiclr-27366	983	18	to	to	ADP
iiclr-27366	983	19	both	both	CCONJ
iiclr-27366	983	20	competent	competent	ADJ
iiclr-27366	983	21	authorities	authority	NOUN
iiclr-27366	983	22	before	before	SCONJ
iiclr-27366	983	23	the	the	DET
iiclr-27366	983	24	request	request	NOUN
iiclr-27366	983	25	for	for	ADP
iiclr-27366	983	26	arbitration	arbitration	NOUN
iiclr-27366	983	27	was	be	AUX
iiclr-27366	983	28	received	receive	VERB
iiclr-27366	983	29	by	by	ADP
iiclr-27366	983	30	both	both	PRON
iiclr-27366	983	31	of	of	ADP
iiclr-27366	983	32	them	they	PRON
iiclr-27366	983	33	shall	shall	AUX
iiclr-27366	983	34	not	not	PART
iiclr-27366	983	35	be	be	AUX
iiclr-27366	983	36	taken	take	VERB
iiclr-27366	983	37	into	into	ADP
iiclr-27366	983	38	account	account	NOUN
iiclr-27366	983	39	for	for	ADP
iiclr-27366	983	40	purposes	purpose	NOUN
iiclr-27366	983	41	of	of	ADP
iiclr-27366	983	42	the	the	DET
iiclr-27366	983	43	decision	decision	NOUN
iiclr-27366	983	44	.	.	PUNCT
iiclr-27366	984	1	b	b	X
iiclr-27366	984	2	)	)	PUNCT
iiclr-27366	984	3	the	the	DET
iiclr-27366	984	4	arbitration	arbitration	NOUN
iiclr-27366	984	5	panel	panel	NOUN
iiclr-27366	984	6	shall	shall	AUX
iiclr-27366	984	7	decide	decide	VERB
iiclr-27366	984	8	the	the	DET
iiclr-27366	984	9	issues	issue	NOUN
iiclr-27366	984	10	submitted	submit	VERB
iiclr-27366	984	11	to	to	ADP
iiclr-27366	984	12	arbitration	arbitration	NOUN
iiclr-27366	984	13	in	in	ADP
iiclr-27366	984	14	accordance	accordance	NOUN
iiclr-27366	984	15	with	with	ADP
iiclr-27366	984	16	the	the	DET
iiclr-27366	984	17	applicable	applicable	ADJ
iiclr-27366	984	18	provisions	provision	NOUN
iiclr-27366	984	19	of	of	ADP
iiclr-27366	984	20	the	the	DET
iiclr-27366	984	21	covered	cover	VERB
iiclr-27366	984	22	tax	tax	NOUN
iiclr-27366	984	23	agreement	agreement	NOUN
iiclr-27366	984	24	and	and	CCONJ
iiclr-27366	984	25	,	,	PUNCT
iiclr-27366	984	26	subject	subject	ADJ
iiclr-27366	984	27	to	to	ADP
iiclr-27366	984	28	these	these	DET
iiclr-27366	984	29	provisions	provision	NOUN
iiclr-27366	984	30	,	,	PUNCT
iiclr-27366	984	31	of	of	ADP
iiclr-27366	984	32	those	those	PRON
iiclr-27366	984	33	of	of	ADP
iiclr-27366	984	34	the	the	DET
iiclr-27366	984	35	domestic	domestic	ADJ
iiclr-27366	984	36	laws	law	NOUN
iiclr-27366	984	37	of	of	ADP
iiclr-27366	984	38	the	the	DET
iiclr-27366	984	39	contracting	contracting	NOUN
iiclr-27366	984	40	jurisdictions	jurisdiction	NOUN
iiclr-27366	984	41	.	.	PUNCT
iiclr-27366	985	1	the	the	DET
iiclr-27366	985	2	panel	panel	NOUN
iiclr-27366	985	3	members	member	NOUN
iiclr-27366	985	4	shall	shall	AUX
iiclr-27366	985	5	also	also	ADV
iiclr-27366	985	6	consider	consider	VERB
iiclr-27366	985	7	any	any	DET
iiclr-27366	985	8	other	other	ADJ
iiclr-27366	985	9	sources	source	NOUN
iiclr-27366	985	10	which	which	PRON
iiclr-27366	985	11	the	the	DET
iiclr-27366	985	12	competent	competent	ADJ
iiclr-27366	985	13	authorities	authority	NOUN
iiclr-27366	985	14	of	of	ADP
iiclr-27366	985	15	the	the	DET
iiclr-27366	985	16	contracting	contracting	NOUN
iiclr-27366	985	17	jurisdictions	jurisdiction	NOUN
iiclr-27366	985	18	may	may	AUX
iiclr-27366	985	19	2023	2023	NUM
iiclr-27366	985	20	]	]	PUNCT
iiclr-27366	985	21	justice	justice	NOUN
iiclr-27366	985	22	,	,	PUNCT
iiclr-27366	985	23	third	third	ADJ
iiclr-27366	985	24	-	-	PUNCT
iiclr-27366	985	25	party	party	NOUN
iiclr-27366	985	26	funding	funding	NOUN
iiclr-27366	985	27	,	,	PUNCT
iiclr-27366	985	28	and	and	CCONJ
iiclr-27366	985	29	tax	tax	NOUN
iiclr-27366	985	30	treaty	treaty	NOUN
iiclr-27366	985	31	arbitration	arbitration	NOUN
iiclr-27366	985	32	89	89	NUM
iiclr-27366	985	33	by	by	ADP
iiclr-27366	985	34	mutual	mutual	ADJ
iiclr-27366	985	35	agreement	agreement	NOUN
iiclr-27366	985	36	expressly	expressly	ADV
iiclr-27366	985	37	identify	identify	VERB
iiclr-27366	985	38	.	.	PUNCT
iiclr-27366	986	1	c	c	X
iiclr-27366	986	2	)	)	PUNCT
iiclr-27366	986	3	the	the	DET
iiclr-27366	986	4	arbitration	arbitration	NOUN
iiclr-27366	986	5	decision	decision	NOUN
iiclr-27366	986	6	shall	shall	AUX
iiclr-27366	986	7	be	be	AUX
iiclr-27366	986	8	delivered	deliver	VERB
iiclr-27366	986	9	to	to	ADP
iiclr-27366	986	10	the	the	DET
iiclr-27366	986	11	competent	competent	ADJ
iiclr-27366	986	12	authorities	authority	NOUN
iiclr-27366	986	13	of	of	ADP
iiclr-27366	986	14	the	the	DET
iiclr-27366	986	15	contracting	contracting	NOUN
iiclr-27366	986	16	jurisdictions	jurisdiction	NOUN
iiclr-27366	986	17	in	in	ADP
iiclr-27366	986	18	writing	writing	NOUN
iiclr-27366	986	19	and	and	CCONJ
iiclr-27366	986	20	shall	shall	AUX
iiclr-27366	986	21	indicate	indicate	VERB
iiclr-27366	986	22	the	the	DET
iiclr-27366	986	23	sources	source	NOUN
iiclr-27366	986	24	of	of	ADP
iiclr-27366	986	25	law	law	NOUN
iiclr-27366	986	26	relied	rely	VERB
iiclr-27366	986	27	upon	upon	SCONJ
iiclr-27366	986	28	and	and	CCONJ
iiclr-27366	986	29	the	the	DET
iiclr-27366	986	30	reasoning	reasoning	NOUN
iiclr-27366	986	31	which	which	PRON
iiclr-27366	986	32	led	lead	VERB
iiclr-27366	986	33	to	to	ADP
iiclr-27366	986	34	its	its	PRON
iiclr-27366	986	35	result	result	NOUN
iiclr-27366	986	36	.	.	PUNCT
iiclr-27366	987	1	the	the	DET
iiclr-27366	987	2	arbitration	arbitration	NOUN
iiclr-27366	987	3	decision	decision	NOUN
iiclr-27366	987	4	shall	shall	AUX
iiclr-27366	987	5	be	be	AUX
iiclr-27366	987	6	adopted	adopt	VERB
iiclr-27366	987	7	by	by	ADP
iiclr-27366	987	8	a	a	DET
iiclr-27366	987	9	simple	simple	ADJ
iiclr-27366	987	10	majority	majority	NOUN
iiclr-27366	987	11	of	of	ADP
iiclr-27366	987	12	the	the	DET
iiclr-27366	987	13	panel	panel	NOUN
iiclr-27366	987	14	members	member	NOUN
iiclr-27366	987	15	.	.	PUNCT
iiclr-27366	988	1	the	the	DET
iiclr-27366	988	2	arbitration	arbitration	NOUN
iiclr-27366	988	3	decision	decision	NOUN
iiclr-27366	988	4	shall	shall	AUX
iiclr-27366	988	5	have	have	VERB
iiclr-27366	988	6	no	no	DET
iiclr-27366	988	7	precedential	precedential	ADJ
iiclr-27366	988	8	value	value	NOUN
iiclr-27366	988	9	.	.	PUNCT
iiclr-27366	989	1	3	3	X
iiclr-27366	989	2	.	.	X
iiclr-27366	989	3	a	a	DET
iiclr-27366	989	4	party	party	NOUN
iiclr-27366	989	5	that	that	PRON
iiclr-27366	989	6	has	have	AUX
iiclr-27366	989	7	not	not	PART
iiclr-27366	989	8	made	make	VERB
iiclr-27366	989	9	the	the	DET
iiclr-27366	989	10	reservation	reservation	NOUN
iiclr-27366	989	11	described	describe	VERB
iiclr-27366	989	12	in	in	ADP
iiclr-27366	989	13	paragraph	paragraph	NOUN
iiclr-27366	989	14	2	2	NUM
iiclr-27366	989	15	may	may	AUX
iiclr-27366	989	16	reserve	reserve	VERB
iiclr-27366	989	17	the	the	DET
iiclr-27366	989	18	right	right	NOUN
iiclr-27366	989	19	for	for	SCONJ
iiclr-27366	989	20	the	the	DET
iiclr-27366	989	21	preceding	precede	VERB
iiclr-27366	989	22	paragraphs	paragraph	NOUN
iiclr-27366	989	23	of	of	ADP
iiclr-27366	989	24	this	this	DET
iiclr-27366	989	25	article	article	NOUN
iiclr-27366	989	26	not	not	PART
iiclr-27366	989	27	to	to	PART
iiclr-27366	989	28	apply	apply	VERB
iiclr-27366	989	29	with	with	ADP
iiclr-27366	989	30	respect	respect	NOUN
iiclr-27366	989	31	to	to	ADP
iiclr-27366	989	32	its	its	PRON
iiclr-27366	989	33	covered	cover	VERB
iiclr-27366	989	34	tax	tax	NOUN
iiclr-27366	989	35	agreements	agreement	NOUN
iiclr-27366	989	36	with	with	ADP
iiclr-27366	989	37	parties	party	NOUN
iiclr-27366	989	38	that	that	PRON
iiclr-27366	989	39	have	have	AUX
iiclr-27366	989	40	made	make	VERB
iiclr-27366	989	41	such	such	DET
iiclr-27366	989	42	a	a	DET
iiclr-27366	989	43	reservation	reservation	NOUN
iiclr-27366	989	44	.	.	PUNCT
iiclr-27366	990	1	in	in	ADP
iiclr-27366	990	2	such	such	DET
iiclr-27366	990	3	a	a	DET
iiclr-27366	990	4	case	case	NOUN
iiclr-27366	990	5	,	,	PUNCT
iiclr-27366	990	6	the	the	DET
iiclr-27366	990	7	competent	competent	ADJ
iiclr-27366	990	8	authorities	authority	NOUN
iiclr-27366	990	9	of	of	ADP
iiclr-27366	990	10	the	the	DET
iiclr-27366	990	11	contracting	contracting	NOUN
iiclr-27366	990	12	jurisdictions	jurisdiction	NOUN
iiclr-27366	990	13	of	of	ADP
iiclr-27366	990	14	each	each	DET
iiclr-27366	990	15	such	such	ADJ
iiclr-27366	990	16	covered	covered	ADJ
iiclr-27366	990	17	tax	tax	NOUN
iiclr-27366	990	18	agreement	agreement	NOUN
iiclr-27366	990	19	shall	shall	AUX
iiclr-27366	990	20	endeavour	endeavour	VERB
iiclr-27366	990	21	to	to	PART
iiclr-27366	990	22	reach	reach	VERB
iiclr-27366	990	23	agreement	agreement	NOUN
iiclr-27366	990	24	on	on	ADP
iiclr-27366	990	25	the	the	DET
iiclr-27366	990	26	type	type	NOUN
iiclr-27366	990	27	of	of	ADP
iiclr-27366	990	28	arbitration	arbitration	NOUN
iiclr-27366	990	29	process	process	NOUN
iiclr-27366	990	30	that	that	PRON
iiclr-27366	990	31	shall	shall	AUX
iiclr-27366	990	32	apply	apply	VERB
iiclr-27366	990	33	with	with	ADP
iiclr-27366	990	34	respect	respect	NOUN
iiclr-27366	990	35	to	to	ADP
iiclr-27366	990	36	that	that	DET
iiclr-27366	990	37	covered	cover	VERB
iiclr-27366	990	38	tax	tax	NOUN
iiclr-27366	990	39	agreement	agreement	NOUN
iiclr-27366	990	40	.	.	PUNCT
iiclr-27366	991	1	until	until	SCONJ
iiclr-27366	991	2	such	such	DET
iiclr-27366	991	3	an	an	DET
iiclr-27366	991	4	agreement	agreement	NOUN
iiclr-27366	991	5	is	be	AUX
iiclr-27366	991	6	reached	reach	VERB
iiclr-27366	991	7	,	,	PUNCT
iiclr-27366	991	8	article	article	NOUN
iiclr-27366	991	9	19	19	NUM
iiclr-27366	991	10	(	(	PUNCT
iiclr-27366	991	11	mandatory	mandatory	ADJ
iiclr-27366	991	12	binding	binding	ADJ
iiclr-27366	991	13	arbitration	arbitration	NOUN
iiclr-27366	991	14	)	)	PUNCT
iiclr-27366	991	15	shall	shall	AUX
iiclr-27366	991	16	not	not	PART
iiclr-27366	991	17	apply	apply	VERB
iiclr-27366	991	18	with	with	ADP
iiclr-27366	991	19	respect	respect	NOUN
iiclr-27366	991	20	to	to	ADP
iiclr-27366	991	21	such	such	DET
iiclr-27366	991	22	a	a	DET
iiclr-27366	991	23	covered	covered	ADJ
iiclr-27366	991	24	tax	tax	NOUN
iiclr-27366	991	25	agreement	agreement	NOUN
iiclr-27366	991	26	.	.	PUNCT
iiclr-27366	992	1	4	4	X
iiclr-27366	992	2	.	.	X
iiclr-27366	992	3	a	a	DET
iiclr-27366	992	4	party	party	NOUN
iiclr-27366	992	5	may	may	AUX
iiclr-27366	992	6	also	also	ADV
iiclr-27366	992	7	choose	choose	VERB
iiclr-27366	992	8	to	to	PART
iiclr-27366	992	9	apply	apply	VERB
iiclr-27366	992	10	paragraph	paragraph	NOUN
iiclr-27366	992	11	5	5	NUM
iiclr-27366	992	12	with	with	ADP
iiclr-27366	992	13	respect	respect	NOUN
iiclr-27366	992	14	to	to	ADP
iiclr-27366	992	15	its	its	PRON
iiclr-27366	992	16	covered	covered	ADJ
iiclr-27366	992	17	tax	tax	NOUN
iiclr-27366	992	18	agreements	agreement	NOUN
iiclr-27366	992	19	and	and	CCONJ
iiclr-27366	992	20	shall	shall	AUX
iiclr-27366	992	21	notify	notify	VERB
iiclr-27366	992	22	the	the	DET
iiclr-27366	992	23	depositary	depositary	NOUN
iiclr-27366	992	24	accordingly	accordingly	ADV
iiclr-27366	992	25	.	.	PUNCT
iiclr-27366	993	1	paragraph	paragraph	NOUN
iiclr-27366	993	2	5	5	NUM
iiclr-27366	993	3	shall	shall	AUX
iiclr-27366	993	4	apply	apply	VERB
iiclr-27366	993	5	in	in	ADP
iiclr-27366	993	6	relation	relation	NOUN
iiclr-27366	993	7	to	to	ADP
iiclr-27366	993	8	two	two	NUM
iiclr-27366	993	9	contracting	contracting	NOUN
iiclr-27366	993	10	jurisdictions	jurisdiction	NOUN
iiclr-27366	993	11	with	with	ADP
iiclr-27366	993	12	respect	respect	NOUN
iiclr-27366	993	13	to	to	ADP
iiclr-27366	993	14	a	a	DET
iiclr-27366	993	15	covered	covered	ADJ
iiclr-27366	993	16	tax	tax	NOUN
iiclr-27366	993	17	agreement	agreement	NOUN
iiclr-27366	993	18	where	where	SCONJ
iiclr-27366	993	19	either	either	PRON
iiclr-27366	993	20	of	of	ADP
iiclr-27366	993	21	the	the	DET
iiclr-27366	993	22	contracting	contracting	NOUN
iiclr-27366	993	23	jurisdictions	jurisdiction	NOUN
iiclr-27366	993	24	has	have	AUX
iiclr-27366	993	25	made	make	VERB
iiclr-27366	993	26	such	such	DET
iiclr-27366	993	27	a	a	DET
iiclr-27366	993	28	notification	notification	NOUN
iiclr-27366	993	29	.	.	PUNCT
iiclr-27366	994	1	5	5	NUM
iiclr-27366	994	2	.	.	NOUN
iiclr-27366	994	3	prior	prior	ADV
iiclr-27366	994	4	to	to	ADP
iiclr-27366	994	5	the	the	DET
iiclr-27366	994	6	beginning	beginning	NOUN
iiclr-27366	994	7	of	of	ADP
iiclr-27366	994	8	arbitration	arbitration	NOUN
iiclr-27366	994	9	proceedings	proceeding	NOUN
iiclr-27366	994	10	,	,	PUNCT
iiclr-27366	994	11	the	the	DET
iiclr-27366	994	12	competent	competent	ADJ
iiclr-27366	994	13	authorities	authority	NOUN
iiclr-27366	994	14	of	of	ADP
iiclr-27366	994	15	the	the	DET
iiclr-27366	994	16	contracting	contracting	NOUN
iiclr-27366	994	17	jurisdictions	jurisdiction	NOUN
iiclr-27366	994	18	to	to	ADP
iiclr-27366	994	19	a	a	DET
iiclr-27366	994	20	covered	cover	VERB
iiclr-27366	994	21	tax	tax	NOUN
iiclr-27366	994	22	agreement	agreement	NOUN
iiclr-27366	994	23	shall	shall	AUX
iiclr-27366	994	24	ensure	ensure	VERB
iiclr-27366	994	25	that	that	SCONJ
iiclr-27366	994	26	each	each	DET
iiclr-27366	994	27	person	person	NOUN
iiclr-27366	994	28	that	that	PRON
iiclr-27366	994	29	presented	present	VERB
iiclr-27366	994	30	the	the	DET
iiclr-27366	994	31	case	case	NOUN
iiclr-27366	994	32	and	and	CCONJ
iiclr-27366	994	33	their	their	PRON
iiclr-27366	994	34	advisors	advisor	NOUN
iiclr-27366	994	35	agree	agree	VERB
iiclr-27366	994	36	in	in	ADP
iiclr-27366	994	37	writing	write	VERB
iiclr-27366	994	38	not	not	PART
iiclr-27366	994	39	to	to	PART
iiclr-27366	994	40	disclose	disclose	VERB
iiclr-27366	994	41	to	to	ADP
iiclr-27366	994	42	any	any	DET
iiclr-27366	994	43	other	other	ADJ
iiclr-27366	994	44	person	person	NOUN
iiclr-27366	994	45	any	any	DET
iiclr-27366	994	46	information	information	NOUN
iiclr-27366	994	47	received	receive	VERB
iiclr-27366	994	48	during	during	ADP
iiclr-27366	994	49	the	the	DET
iiclr-27366	994	50	course	course	NOUN
iiclr-27366	994	51	of	of	ADP
iiclr-27366	994	52	the	the	DET
iiclr-27366	994	53	arbitration	arbitration	NOUN
iiclr-27366	994	54	proceedings	proceeding	NOUN
iiclr-27366	994	55	from	from	ADP
iiclr-27366	994	56	either	either	CCONJ
iiclr-27366	994	57	competent	competent	ADJ
iiclr-27366	994	58	authority	authority	NOUN
iiclr-27366	994	59	or	or	CCONJ
iiclr-27366	994	60	the	the	DET
iiclr-27366	994	61	arbitration	arbitration	NOUN
iiclr-27366	994	62	panel	panel	NOUN
iiclr-27366	994	63	.	.	PUNCT
iiclr-27366	995	1	the	the	DET
iiclr-27366	995	2	mutual	mutual	ADJ
iiclr-27366	995	3	agreement	agreement	NOUN
iiclr-27366	995	4	procedure	procedure	NOUN
iiclr-27366	995	5	under	under	ADP
iiclr-27366	995	6	the	the	DET
iiclr-27366	995	7	covered	cover	VERB
iiclr-27366	995	8	tax	tax	NOUN
iiclr-27366	995	9	agreement	agreement	NOUN
iiclr-27366	995	10	,	,	PUNCT
iiclr-27366	995	11	as	as	ADV
iiclr-27366	995	12	well	well	ADV
iiclr-27366	995	13	as	as	ADP
iiclr-27366	995	14	the	the	DET
iiclr-27366	995	15	arbitration	arbitration	NOUN
iiclr-27366	995	16	proceeding	proceed	VERB
iiclr-27366	995	17	under	under	ADP
iiclr-27366	995	18	this	this	DET
iiclr-27366	995	19	part	part	NOUN
iiclr-27366	995	20	,	,	PUNCT
iiclr-27366	995	21	with	with	ADP
iiclr-27366	995	22	respect	respect	NOUN
iiclr-27366	995	23	to	to	ADP
iiclr-27366	995	24	the	the	DET
iiclr-27366	995	25	case	case	NOUN
iiclr-27366	995	26	shall	shall	AUX
iiclr-27366	995	27	terminate	terminate	VERB
iiclr-27366	995	28	if	if	SCONJ
iiclr-27366	995	29	,	,	PUNCT
iiclr-27366	995	30	at	at	ADP
iiclr-27366	995	31	any	any	DET
iiclr-27366	995	32	time	time	NOUN
iiclr-27366	995	33	after	after	SCONJ
iiclr-27366	995	34	a	a	DET
iiclr-27366	995	35	request	request	NOUN
iiclr-27366	995	36	for	for	ADP
iiclr-27366	995	37	arbitration	arbitration	NOUN
iiclr-27366	995	38	has	have	AUX
iiclr-27366	995	39	been	be	AUX
iiclr-27366	995	40	made	make	VERB
iiclr-27366	995	41	and	and	CCONJ
iiclr-27366	995	42	before	before	SCONJ
iiclr-27366	995	43	the	the	DET
iiclr-27366	995	44	arbitration	arbitration	NOUN
iiclr-27366	995	45	panel	panel	NOUN
iiclr-27366	995	46	has	have	AUX
iiclr-27366	995	47	delivered	deliver	VERB
iiclr-27366	995	48	its	its	PRON
iiclr-27366	995	49	decision	decision	NOUN
iiclr-27366	995	50	to	to	ADP
iiclr-27366	995	51	the	the	DET
iiclr-27366	995	52	competent	competent	ADJ
iiclr-27366	995	53	authorities	authority	NOUN
iiclr-27366	995	54	of	of	ADP
iiclr-27366	995	55	the	the	DET
iiclr-27366	995	56	contracting	contracting	NOUN
iiclr-27366	995	57	jurisdictions	jurisdiction	NOUN
iiclr-27366	995	58	,	,	PUNCT
iiclr-27366	995	59	a	a	DET
iiclr-27366	995	60	person	person	NOUN
iiclr-27366	995	61	that	that	PRON
iiclr-27366	995	62	presented	present	VERB
iiclr-27366	995	63	the	the	DET
iiclr-27366	995	64	case	case	NOUN
iiclr-27366	995	65	or	or	CCONJ
iiclr-27366	995	66	one	one	NUM
iiclr-27366	995	67	of	of	ADP
iiclr-27366	995	68	that	that	DET
iiclr-27366	995	69	person	person	NOUN
iiclr-27366	995	70	’s	’s	PART
iiclr-27366	995	71	advisors	advisor	NOUN
iiclr-27366	995	72	materially	materially	ADV
iiclr-27366	995	73	breaches	breach	VERB
iiclr-27366	995	74	that	that	DET
iiclr-27366	995	75	agreement	agreement	NOUN
iiclr-27366	995	76	.	.	PUNCT
iiclr-27366	996	1	6	6	X
iiclr-27366	996	2	.	.	X
iiclr-27366	996	3	notwithstanding	notwithstanding	ADP
iiclr-27366	996	4	paragraph	paragraph	NOUN
iiclr-27366	996	5	4	4	NUM
iiclr-27366	996	6	,	,	PUNCT
iiclr-27366	996	7	a	a	DET
iiclr-27366	996	8	party	party	NOUN
iiclr-27366	996	9	that	that	PRON
iiclr-27366	996	10	does	do	AUX
iiclr-27366	996	11	not	not	PART
iiclr-27366	996	12	choose	choose	VERB
iiclr-27366	996	13	to	to	PART
iiclr-27366	996	14	apply	apply	VERB
iiclr-27366	996	15	paragraph	paragraph	NOUN
iiclr-27366	996	16	5	5	NUM
iiclr-27366	996	17	may	may	AUX
iiclr-27366	996	18	reserve	reserve	VERB
iiclr-27366	996	19	the	the	DET
iiclr-27366	996	20	right	right	NOUN
iiclr-27366	996	21	for	for	ADP
iiclr-27366	996	22	paragraph	paragraph	NOUN
iiclr-27366	996	23	5	5	NUM
iiclr-27366	996	24	not	not	PART
iiclr-27366	996	25	to	to	PART
iiclr-27366	996	26	apply	apply	VERB
iiclr-27366	996	27	with	with	ADP
iiclr-27366	996	28	respect	respect	NOUN
iiclr-27366	996	29	to	to	ADP
iiclr-27366	996	30	one	one	NUM
iiclr-27366	996	31	or	or	CCONJ
iiclr-27366	996	32	more	more	ADV
iiclr-27366	996	33	identified	identify	VERB
iiclr-27366	996	34	covered	cover	VERB
iiclr-27366	996	35	tax	tax	NOUN
iiclr-27366	996	36	agreements	agreement	NOUN
iiclr-27366	996	37	or	or	CCONJ
iiclr-27366	996	38	with	with	ADP
iiclr-27366	996	39	respect	respect	NOUN
iiclr-27366	996	40	to	to	ADP
iiclr-27366	996	41	all	all	PRON
iiclr-27366	996	42	of	of	ADP
iiclr-27366	996	43	its	its	PRON
iiclr-27366	996	44	covered	cover	VERB
iiclr-27366	996	45	tax	tax	NOUN
iiclr-27366	996	46	agreements	agreement	NOUN
iiclr-27366	996	47	.	.	PUNCT
iiclr-27366	997	1	7	7	X
iiclr-27366	997	2	.	.	X
iiclr-27366	997	3	a	a	DET
iiclr-27366	997	4	party	party	NOUN
iiclr-27366	997	5	that	that	PRON
iiclr-27366	997	6	chooses	choose	VERB
iiclr-27366	997	7	to	to	PART
iiclr-27366	997	8	apply	apply	VERB
iiclr-27366	997	9	paragraph	paragraph	NOUN
iiclr-27366	997	10	5	5	NUM
iiclr-27366	997	11	may	may	AUX
iiclr-27366	997	12	reserve	reserve	VERB
iiclr-27366	997	13	the	the	DET
iiclr-27366	997	14	right	right	NOUN
iiclr-27366	997	15	for	for	SCONJ
iiclr-27366	997	16	this	this	DET
iiclr-27366	997	17	part	part	NOUN
iiclr-27366	997	18	not	not	PART
iiclr-27366	997	19	to	to	PART
iiclr-27366	997	20	apply	apply	VERB
iiclr-27366	997	21	with	with	ADP
iiclr-27366	997	22	respect	respect	NOUN
iiclr-27366	997	23	to	to	ADP
iiclr-27366	997	24	all	all	DET
iiclr-27366	997	25	covered	cover	VERB
iiclr-27366	997	26	tax	tax	NOUN
iiclr-27366	997	27	agreements	agreement	NOUN
iiclr-27366	997	28	for	for	ADP
iiclr-27366	997	29	which	which	PRON
iiclr-27366	997	30	the	the	DET
iiclr-27366	997	31	other	other	ADJ
iiclr-27366	997	32	contracting	contracting	NOUN
iiclr-27366	997	33	jurisdiction	jurisdiction	NOUN
iiclr-27366	997	34	makes	make	VERB
iiclr-27366	997	35	a	a	DET
iiclr-27366	997	36	reservation	reservation	NOUN
iiclr-27366	997	37	pursuant	pursuant	ADJ
iiclr-27366	997	38	to	to	ADP
iiclr-27366	997	39	paragraph	paragraph	NOUN
iiclr-27366	997	40	6	6	NUM
iiclr-27366	997	41	.	.	SYM
iiclr-27366	997	42	90	90	NUM
iiclr-27366	997	43	indiana	indiana	PROPN
iiclr-27366	997	44	int’l	int’l	NUM
iiclr-27366	997	45	&	&	CCONJ
iiclr-27366	997	46	comp	comp	PROPN
iiclr-27366	997	47	.	.	PUNCT
iiclr-27366	998	1	law	law	NOUN
iiclr-27366	998	2	review	review	NOUN
iiclr-27366	999	1	[	[	X
iiclr-27366	999	2	vol	vol	NOUN
iiclr-27366	999	3	.	.	PUNCT
iiclr-27366	1000	1	33:39	33:39	NUM
iiclr-27366	1000	2	article	article	NOUN
iiclr-27366	1000	3	24	24	NUM
iiclr-27366	1000	4	–	–	PUNCT
iiclr-27366	1000	5	agreement	agreement	NOUN
iiclr-27366	1000	6	on	on	ADP
iiclr-27366	1000	7	a	a	DET
iiclr-27366	1000	8	different	different	ADJ
iiclr-27366	1000	9	resolution	resolution	NOUN
iiclr-27366	1000	10	1	1	NUM
iiclr-27366	1000	11	.	.	PUNCT
iiclr-27366	1000	12	for	for	ADP
iiclr-27366	1000	13	purposes	purpose	NOUN
iiclr-27366	1000	14	of	of	ADP
iiclr-27366	1000	15	applying	apply	VERB
iiclr-27366	1000	16	this	this	DET
iiclr-27366	1000	17	part	part	NOUN
iiclr-27366	1000	18	with	with	ADP
iiclr-27366	1000	19	respect	respect	NOUN
iiclr-27366	1000	20	to	to	ADP
iiclr-27366	1000	21	its	its	PRON
iiclr-27366	1000	22	covered	covered	ADJ
iiclr-27366	1000	23	tax	tax	NOUN
iiclr-27366	1000	24	agreements	agreement	NOUN
iiclr-27366	1000	25	,	,	PUNCT
iiclr-27366	1000	26	a	a	DET
iiclr-27366	1000	27	party	party	NOUN
iiclr-27366	1000	28	may	may	AUX
iiclr-27366	1000	29	choose	choose	VERB
iiclr-27366	1000	30	to	to	PART
iiclr-27366	1000	31	apply	apply	VERB
iiclr-27366	1000	32	paragraph	paragraph	NOUN
iiclr-27366	1000	33	2	2	NUM
iiclr-27366	1000	34	and	and	CCONJ
iiclr-27366	1000	35	shall	shall	AUX
iiclr-27366	1000	36	notify	notify	VERB
iiclr-27366	1000	37	the	the	DET
iiclr-27366	1000	38	depositary	depositary	NOUN
iiclr-27366	1000	39	accordingly	accordingly	ADV
iiclr-27366	1000	40	.	.	PUNCT
iiclr-27366	1001	1	paragraph	paragraph	NOUN
iiclr-27366	1001	2	2	2	NUM
iiclr-27366	1001	3	shall	shall	AUX
iiclr-27366	1001	4	apply	apply	VERB
iiclr-27366	1001	5	in	in	ADP
iiclr-27366	1001	6	relation	relation	NOUN
iiclr-27366	1001	7	to	to	ADP
iiclr-27366	1001	8	two	two	NUM
iiclr-27366	1001	9	contracting	contracting	NOUN
iiclr-27366	1001	10	jurisdictions	jurisdiction	NOUN
iiclr-27366	1001	11	with	with	ADP
iiclr-27366	1001	12	respect	respect	NOUN
iiclr-27366	1001	13	to	to	ADP
iiclr-27366	1001	14	a	a	DET
iiclr-27366	1001	15	covered	cover	VERB
iiclr-27366	1001	16	tax	tax	NOUN
iiclr-27366	1001	17	agreement	agreement	NOUN
iiclr-27366	1001	18	only	only	ADV
iiclr-27366	1001	19	where	where	SCONJ
iiclr-27366	1001	20	both	both	DET
iiclr-27366	1001	21	contracting	contracting	NOUN
iiclr-27366	1001	22	jurisdictions	jurisdiction	NOUN
iiclr-27366	1001	23	have	have	AUX
iiclr-27366	1001	24	made	make	VERB
iiclr-27366	1001	25	such	such	DET
iiclr-27366	1001	26	a	a	DET
iiclr-27366	1001	27	notification	notification	NOUN
iiclr-27366	1001	28	.	.	PUNCT
iiclr-27366	1002	1	2	2	X
iiclr-27366	1002	2	.	.	X
iiclr-27366	1002	3	notwithstanding	notwithstanding	ADP
iiclr-27366	1002	4	paragraph	paragraph	NOUN
iiclr-27366	1002	5	4	4	NUM
iiclr-27366	1002	6	of	of	ADP
iiclr-27366	1002	7	article	article	NOUN
iiclr-27366	1002	8	19	19	NUM
iiclr-27366	1002	9	(	(	PUNCT
iiclr-27366	1002	10	mandatory	mandatory	ADJ
iiclr-27366	1002	11	binding	binding	ADJ
iiclr-27366	1002	12	arbitration	arbitration	NOUN
iiclr-27366	1002	13	)	)	PUNCT
iiclr-27366	1002	14	,	,	PUNCT
iiclr-27366	1002	15	an	an	DET
iiclr-27366	1002	16	arbitration	arbitration	NOUN
iiclr-27366	1002	17	decision	decision	NOUN
iiclr-27366	1002	18	pursuant	pursuant	ADJ
iiclr-27366	1002	19	to	to	ADP
iiclr-27366	1002	20	this	this	DET
iiclr-27366	1002	21	part	part	NOUN
iiclr-27366	1002	22	shall	shall	AUX
iiclr-27366	1002	23	not	not	PART
iiclr-27366	1002	24	be	be	AUX
iiclr-27366	1002	25	binding	bind	VERB
iiclr-27366	1002	26	on	on	ADP
iiclr-27366	1002	27	the	the	DET
iiclr-27366	1002	28	contracting	contracting	NOUN
iiclr-27366	1002	29	jurisdictions	jurisdiction	NOUN
iiclr-27366	1002	30	to	to	ADP
iiclr-27366	1002	31	a	a	DET
iiclr-27366	1002	32	covered	cover	VERB
iiclr-27366	1002	33	tax	tax	NOUN
iiclr-27366	1002	34	agreement	agreement	NOUN
iiclr-27366	1002	35	and	and	CCONJ
iiclr-27366	1002	36	shall	shall	AUX
iiclr-27366	1002	37	not	not	PART
iiclr-27366	1002	38	be	be	AUX
iiclr-27366	1002	39	implemented	implement	VERB
iiclr-27366	1002	40	if	if	SCONJ
iiclr-27366	1002	41	the	the	DET
iiclr-27366	1002	42	competent	competent	ADJ
iiclr-27366	1002	43	authorities	authority	NOUN
iiclr-27366	1002	44	of	of	ADP
iiclr-27366	1002	45	the	the	DET
iiclr-27366	1002	46	contracting	contracting	NOUN
iiclr-27366	1002	47	jurisdictions	jurisdiction	NOUN
iiclr-27366	1002	48	agree	agree	VERB
iiclr-27366	1002	49	on	on	ADP
iiclr-27366	1002	50	a	a	DET
iiclr-27366	1002	51	different	different	ADJ
iiclr-27366	1002	52	resolution	resolution	NOUN
iiclr-27366	1002	53	of	of	ADP
iiclr-27366	1002	54	all	all	DET
iiclr-27366	1002	55	unresolved	unresolved	ADJ
iiclr-27366	1002	56	issues	issue	NOUN
iiclr-27366	1002	57	within	within	ADP
iiclr-27366	1002	58	three	three	NUM
iiclr-27366	1002	59	calendar	calendar	NOUN
iiclr-27366	1002	60	months	month	NOUN
iiclr-27366	1002	61	after	after	SCONJ
iiclr-27366	1002	62	the	the	DET
iiclr-27366	1002	63	arbitration	arbitration	NOUN
iiclr-27366	1002	64	decision	decision	NOUN
iiclr-27366	1002	65	has	have	AUX
iiclr-27366	1002	66	been	be	AUX
iiclr-27366	1002	67	delivered	deliver	VERB
iiclr-27366	1002	68	to	to	ADP
iiclr-27366	1002	69	them	they	PRON
iiclr-27366	1002	70	.	.	PUNCT
iiclr-27366	1003	1	3	3	X
iiclr-27366	1003	2	.	.	X
iiclr-27366	1003	3	a	a	DET
iiclr-27366	1003	4	party	party	NOUN
iiclr-27366	1003	5	that	that	PRON
iiclr-27366	1003	6	chooses	choose	VERB
iiclr-27366	1003	7	to	to	PART
iiclr-27366	1003	8	apply	apply	VERB
iiclr-27366	1003	9	paragraph	paragraph	NOUN
iiclr-27366	1003	10	2	2	NUM
iiclr-27366	1003	11	may	may	AUX
iiclr-27366	1003	12	reserve	reserve	VERB
iiclr-27366	1003	13	the	the	DET
iiclr-27366	1003	14	right	right	NOUN
iiclr-27366	1003	15	for	for	ADP
iiclr-27366	1003	16	paragraph	paragraph	NOUN
iiclr-27366	1003	17	2	2	NUM
iiclr-27366	1003	18	to	to	PART
iiclr-27366	1003	19	apply	apply	VERB
iiclr-27366	1003	20	only	only	ADV
iiclr-27366	1003	21	with	with	ADP
iiclr-27366	1003	22	respect	respect	NOUN
iiclr-27366	1003	23	to	to	ADP
iiclr-27366	1003	24	its	its	PRON
iiclr-27366	1003	25	covered	covered	ADJ
iiclr-27366	1003	26	tax	tax	NOUN
iiclr-27366	1003	27	agreements	agreement	NOUN
iiclr-27366	1003	28	for	for	ADP
iiclr-27366	1003	29	which	which	PRON
iiclr-27366	1003	30	paragraph	paragraph	NOUN
iiclr-27366	1003	31	2	2	NUM
iiclr-27366	1003	32	of	of	ADP
iiclr-27366	1003	33	article	article	NOUN
iiclr-27366	1003	34	23	23	NUM
iiclr-27366	1003	35	(	(	PUNCT
iiclr-27366	1003	36	type	type	NOUN
iiclr-27366	1003	37	of	of	ADP
iiclr-27366	1003	38	arbitration	arbitration	NOUN
iiclr-27366	1003	39	process	process	NOUN
iiclr-27366	1003	40	)	)	PUNCT
iiclr-27366	1003	41	applies	apply	VERB
iiclr-27366	1003	42	.	.	PUNCT
iiclr-27366	1004	1	article	article	NOUN
iiclr-27366	1004	2	25	25	NUM
iiclr-27366	1004	3	–	–	PUNCT
iiclr-27366	1004	4	costs	cost	NOUN
iiclr-27366	1004	5	of	of	ADP
iiclr-27366	1004	6	arbitration	arbitration	NOUN
iiclr-27366	1004	7	proceedings	proceeding	NOUN
iiclr-27366	1004	8	in	in	ADP
iiclr-27366	1004	9	an	an	DET
iiclr-27366	1004	10	arbitration	arbitration	NOUN
iiclr-27366	1004	11	proceeding	proceeding	NOUN
iiclr-27366	1004	12	under	under	ADP
iiclr-27366	1004	13	this	this	DET
iiclr-27366	1004	14	part	part	NOUN
iiclr-27366	1004	15	,	,	PUNCT
iiclr-27366	1004	16	the	the	DET
iiclr-27366	1004	17	fees	fee	NOUN
iiclr-27366	1004	18	and	and	CCONJ
iiclr-27366	1004	19	expenses	expense	NOUN
iiclr-27366	1004	20	of	of	ADP
iiclr-27366	1004	21	the	the	DET
iiclr-27366	1004	22	members	member	NOUN
iiclr-27366	1004	23	of	of	ADP
iiclr-27366	1004	24	the	the	DET
iiclr-27366	1004	25	arbitration	arbitration	NOUN
iiclr-27366	1004	26	panel	panel	NOUN
iiclr-27366	1004	27	,	,	PUNCT
iiclr-27366	1004	28	as	as	ADV
iiclr-27366	1004	29	well	well	ADV
iiclr-27366	1004	30	as	as	ADP
iiclr-27366	1004	31	any	any	DET
iiclr-27366	1004	32	costs	cost	NOUN
iiclr-27366	1004	33	incurred	incur	VERB
iiclr-27366	1004	34	in	in	ADP
iiclr-27366	1004	35	connection	connection	NOUN
iiclr-27366	1004	36	with	with	ADP
iiclr-27366	1004	37	the	the	DET
iiclr-27366	1004	38	arbitration	arbitration	NOUN
iiclr-27366	1004	39	proceedings	proceeding	NOUN
iiclr-27366	1004	40	by	by	ADP
iiclr-27366	1004	41	the	the	DET
iiclr-27366	1004	42	contracting	contracting	NOUN
iiclr-27366	1004	43	jurisdictions	jurisdiction	NOUN
iiclr-27366	1004	44	,	,	PUNCT
iiclr-27366	1004	45	shall	shall	AUX
iiclr-27366	1004	46	be	be	AUX
iiclr-27366	1004	47	borne	bear	VERB
iiclr-27366	1004	48	by	by	ADP
iiclr-27366	1004	49	the	the	DET
iiclr-27366	1004	50	contracting	contracting	NOUN
iiclr-27366	1004	51	jurisdictions	jurisdiction	NOUN
iiclr-27366	1004	52	in	in	ADP
iiclr-27366	1004	53	a	a	DET
iiclr-27366	1004	54	manner	manner	NOUN
iiclr-27366	1004	55	to	to	PART
iiclr-27366	1004	56	be	be	AUX
iiclr-27366	1004	57	settled	settle	VERB
iiclr-27366	1004	58	by	by	ADP
iiclr-27366	1004	59	mutual	mutual	ADJ
iiclr-27366	1004	60	agreement	agreement	NOUN
iiclr-27366	1004	61	between	between	ADP
iiclr-27366	1004	62	the	the	DET
iiclr-27366	1004	63	competent	competent	ADJ
iiclr-27366	1004	64	authorities	authority	NOUN
iiclr-27366	1004	65	of	of	ADP
iiclr-27366	1004	66	the	the	DET
iiclr-27366	1004	67	contracting	contracting	NOUN
iiclr-27366	1004	68	jurisdictions	jurisdiction	NOUN
iiclr-27366	1004	69	.	.	PUNCT
iiclr-27366	1005	1	in	in	ADP
iiclr-27366	1005	2	the	the	DET
iiclr-27366	1005	3	absence	absence	NOUN
iiclr-27366	1005	4	of	of	ADP
iiclr-27366	1005	5	such	such	ADJ
iiclr-27366	1005	6	agreement	agreement	NOUN
iiclr-27366	1005	7	,	,	PUNCT
iiclr-27366	1005	8	each	each	DET
iiclr-27366	1005	9	contracting	contracting	NOUN
iiclr-27366	1005	10	jurisdiction	jurisdiction	NOUN
iiclr-27366	1005	11	shall	shall	AUX
iiclr-27366	1005	12	bear	bear	VERB
iiclr-27366	1005	13	its	its	PRON
iiclr-27366	1005	14	own	own	ADJ
iiclr-27366	1005	15	expenses	expense	NOUN
iiclr-27366	1005	16	and	and	CCONJ
iiclr-27366	1005	17	those	those	PRON
iiclr-27366	1005	18	of	of	ADP
iiclr-27366	1005	19	its	its	PRON
iiclr-27366	1005	20	appointed	appoint	VERB
iiclr-27366	1005	21	panel	panel	NOUN
iiclr-27366	1005	22	member	member	NOUN
iiclr-27366	1005	23	.	.	PUNCT
iiclr-27366	1006	1	the	the	DET
iiclr-27366	1006	2	cost	cost	NOUN
iiclr-27366	1006	3	of	of	ADP
iiclr-27366	1006	4	the	the	DET
iiclr-27366	1006	5	chair	chair	NOUN
iiclr-27366	1006	6	of	of	ADP
iiclr-27366	1006	7	the	the	DET
iiclr-27366	1006	8	arbitration	arbitration	NOUN
iiclr-27366	1006	9	panel	panel	NOUN
iiclr-27366	1006	10	and	and	CCONJ
iiclr-27366	1006	11	other	other	ADJ
iiclr-27366	1006	12	expenses	expense	NOUN
iiclr-27366	1006	13	associated	associate	VERB
iiclr-27366	1006	14	with	with	ADP
iiclr-27366	1006	15	the	the	DET
iiclr-27366	1006	16	conduct	conduct	NOUN
iiclr-27366	1006	17	of	of	ADP
iiclr-27366	1006	18	the	the	DET
iiclr-27366	1006	19	arbitration	arbitration	NOUN
iiclr-27366	1006	20	proceedings	proceeding	NOUN
iiclr-27366	1006	21	shall	shall	AUX
iiclr-27366	1006	22	be	be	AUX
iiclr-27366	1006	23	borne	bear	VERB
iiclr-27366	1006	24	by	by	ADP
iiclr-27366	1006	25	the	the	DET
iiclr-27366	1006	26	contracting	contracting	NOUN
iiclr-27366	1006	27	jurisdictions	jurisdiction	NOUN
iiclr-27366	1006	28	in	in	ADP
iiclr-27366	1006	29	equal	equal	ADJ
iiclr-27366	1006	30	shares	share	NOUN
iiclr-27366	1006	31	.	.	PUNCT
iiclr-27366	1007	1	article	article	NOUN
iiclr-27366	1007	2	26	26	NUM
iiclr-27366	1007	3	–	–	PUNCT
iiclr-27366	1007	4	compatibility	compatibility	NOUN
iiclr-27366	1007	5	1	1	NUM
iiclr-27366	1007	6	.	.	PUNCT
iiclr-27366	1007	7	subject	subject	NOUN
iiclr-27366	1007	8	to	to	ADP
iiclr-27366	1007	9	article	article	NOUN
iiclr-27366	1007	10	18	18	NUM
iiclr-27366	1007	11	(	(	PUNCT
iiclr-27366	1007	12	choice	choice	NOUN
iiclr-27366	1007	13	to	to	PART
iiclr-27366	1007	14	apply	apply	VERB
iiclr-27366	1007	15	part	part	NOUN
iiclr-27366	1007	16	vi	vi	PROPN
iiclr-27366	1007	17	)	)	PUNCT
iiclr-27366	1007	18	,	,	PUNCT
iiclr-27366	1007	19	the	the	DET
iiclr-27366	1007	20	provisions	provision	NOUN
iiclr-27366	1007	21	of	of	ADP
iiclr-27366	1007	22	this	this	DET
iiclr-27366	1007	23	part	part	NOUN
iiclr-27366	1007	24	shall	shall	AUX
iiclr-27366	1007	25	apply	apply	VERB
iiclr-27366	1007	26	in	in	ADP
iiclr-27366	1007	27	place	place	NOUN
iiclr-27366	1007	28	of	of	ADP
iiclr-27366	1007	29	or	or	CCONJ
iiclr-27366	1007	30	in	in	ADP
iiclr-27366	1007	31	the	the	DET
iiclr-27366	1007	32	absence	absence	NOUN
iiclr-27366	1007	33	of	of	ADP
iiclr-27366	1007	34	provisions	provision	NOUN
iiclr-27366	1007	35	of	of	ADP
iiclr-27366	1007	36	a	a	DET
iiclr-27366	1007	37	covered	cover	VERB
iiclr-27366	1007	38	tax	tax	NOUN
iiclr-27366	1007	39	agreement	agreement	NOUN
iiclr-27366	1007	40	that	that	PRON
iiclr-27366	1007	41	provide	provide	VERB
iiclr-27366	1007	42	for	for	ADP
iiclr-27366	1007	43	arbitration	arbitration	NOUN
iiclr-27366	1007	44	of	of	ADP
iiclr-27366	1007	45	unresolved	unresolved	ADJ
iiclr-27366	1007	46	issues	issue	NOUN
iiclr-27366	1007	47	arising	arise	VERB
iiclr-27366	1007	48	from	from	ADP
iiclr-27366	1007	49	a	a	DET
iiclr-27366	1007	50	mutual	mutual	ADJ
iiclr-27366	1007	51	agreement	agreement	NOUN
iiclr-27366	1007	52	procedure	procedure	NOUN
iiclr-27366	1007	53	case	case	NOUN
iiclr-27366	1007	54	.	.	PUNCT
iiclr-27366	1008	1	each	each	DET
iiclr-27366	1008	2	party	party	NOUN
iiclr-27366	1008	3	that	that	PRON
iiclr-27366	1008	4	chooses	choose	VERB
iiclr-27366	1008	5	to	to	PART
iiclr-27366	1008	6	apply	apply	VERB
iiclr-27366	1008	7	this	this	DET
iiclr-27366	1008	8	part	part	NOUN
iiclr-27366	1008	9	shall	shall	AUX
iiclr-27366	1008	10	notify	notify	VERB
iiclr-27366	1008	11	the	the	DET
iiclr-27366	1008	12	depositary	depositary	NOUN
iiclr-27366	1008	13	of	of	ADP
iiclr-27366	1008	14	whether	whether	SCONJ
iiclr-27366	1008	15	each	each	PRON
iiclr-27366	1008	16	of	of	ADP
iiclr-27366	1008	17	its	its	PRON
iiclr-27366	1008	18	covered	cover	VERB
iiclr-27366	1008	19	tax	tax	NOUN
iiclr-27366	1008	20	agreements	agreement	NOUN
iiclr-27366	1008	21	,	,	PUNCT
iiclr-27366	1008	22	other	other	ADJ
iiclr-27366	1008	23	than	than	ADP
iiclr-27366	1008	24	those	those	PRON
iiclr-27366	1008	25	that	that	PRON
iiclr-27366	1008	26	are	be	AUX
iiclr-27366	1008	27	within	within	ADP
iiclr-27366	1008	28	the	the	DET
iiclr-27366	1008	29	scope	scope	NOUN
iiclr-27366	1008	30	of	of	ADP
iiclr-27366	1008	31	a	a	DET
iiclr-27366	1008	32	reservation	reservation	NOUN
iiclr-27366	1008	33	under	under	ADP
iiclr-27366	1008	34	paragraph	paragraph	NOUN
iiclr-27366	1008	35	4	4	NUM
iiclr-27366	1008	36	,	,	PUNCT
iiclr-27366	1008	37	contains	contain	VERB
iiclr-27366	1008	38	such	such	DET
iiclr-27366	1008	39	a	a	DET
iiclr-27366	1008	40	provision	provision	NOUN
iiclr-27366	1008	41	,	,	PUNCT
iiclr-27366	1008	42	and	and	CCONJ
iiclr-27366	1008	43	if	if	SCONJ
iiclr-27366	1008	44	so	so	ADV
iiclr-27366	1008	45	,	,	PUNCT
iiclr-27366	1008	46	the	the	DET
iiclr-27366	1008	47	article	article	NOUN
iiclr-27366	1008	48	and	and	CCONJ
iiclr-27366	1008	49	paragraph	paragraph	NOUN
iiclr-27366	1008	50	number	number	NOUN
iiclr-27366	1008	51	of	of	ADP
iiclr-27366	1008	52	each	each	DET
iiclr-27366	1008	53	such	such	ADJ
iiclr-27366	1008	54	provision	provision	NOUN
iiclr-27366	1008	55	.	.	PUNCT
iiclr-27366	1009	1	where	where	SCONJ
iiclr-27366	1009	2	two	two	NUM
iiclr-27366	1009	3	contracting	contracting	NOUN
iiclr-27366	1009	4	jurisdictions	jurisdiction	NOUN
iiclr-27366	1009	5	have	have	AUX
iiclr-27366	1009	6	made	make	VERB
iiclr-27366	1009	7	a	a	DET
iiclr-27366	1009	8	notification	notification	NOUN
iiclr-27366	1009	9	with	with	ADP
iiclr-27366	1009	10	respect	respect	NOUN
iiclr-27366	1009	11	to	to	ADP
iiclr-27366	1009	12	a	a	DET
iiclr-27366	1009	13	provision	provision	NOUN
iiclr-27366	1009	14	of	of	ADP
iiclr-27366	1009	15	a	a	DET
iiclr-27366	1009	16	covered	cover	VERB
iiclr-27366	1009	17	tax	tax	NOUN
iiclr-27366	1009	18	agreement	agreement	NOUN
iiclr-27366	1009	19	,	,	PUNCT
iiclr-27366	1009	20	that	that	DET
iiclr-27366	1009	21	provision	provision	NOUN
iiclr-27366	1009	22	shall	shall	AUX
iiclr-27366	1009	23	be	be	AUX
iiclr-27366	1009	24	replaced	replace	VERB
iiclr-27366	1009	25	by	by	ADP
iiclr-27366	1009	26	the	the	DET
iiclr-27366	1009	27	provisions	provision	NOUN
iiclr-27366	1009	28	of	of	ADP
iiclr-27366	1009	29	this	this	DET
iiclr-27366	1009	30	part	part	NOUN
iiclr-27366	1009	31	as	as	ADP
iiclr-27366	1009	32	between	between	ADP
iiclr-27366	1009	33	those	those	DET
iiclr-27366	1009	34	contracting	contracting	NOUN
iiclr-27366	1009	35	jurisdictions	jurisdiction	NOUN
iiclr-27366	1009	36	.	.	PUNCT
iiclr-27366	1010	1	2	2	X
iiclr-27366	1010	2	.	.	X
iiclr-27366	1010	3	any	any	DET
iiclr-27366	1010	4	unresolved	unresolved	ADJ
iiclr-27366	1010	5	issue	issue	NOUN
iiclr-27366	1010	6	arising	arise	VERB
iiclr-27366	1010	7	from	from	ADP
iiclr-27366	1010	8	a	a	DET
iiclr-27366	1010	9	mutual	mutual	ADJ
iiclr-27366	1010	10	agreement	agreement	NOUN
iiclr-27366	1010	11	procedure	procedure	NOUN
iiclr-27366	1010	12	case	case	NOUN
iiclr-27366	1010	13	otherwise	otherwise	ADV
iiclr-27366	1010	14	within	within	ADP
iiclr-27366	1010	15	the	the	DET
iiclr-27366	1010	16	scope	scope	NOUN
iiclr-27366	1010	17	of	of	ADP
iiclr-27366	1010	18	the	the	DET
iiclr-27366	1010	19	arbitration	arbitration	NOUN
iiclr-27366	1010	20	process	process	NOUN
iiclr-27366	1010	21	provided	provide	VERB
iiclr-27366	1010	22	for	for	ADP
iiclr-27366	1010	23	in	in	ADP
iiclr-27366	1010	24	this	this	DET
iiclr-27366	1010	25	part	part	NOUN
iiclr-27366	1010	26	shall	shall	AUX
iiclr-27366	1010	27	not	not	PART
iiclr-27366	1010	28	be	be	AUX
iiclr-27366	1010	29	submitted	submit	VERB
iiclr-27366	1010	30	to	to	ADP
iiclr-27366	1010	31	arbitration	arbitration	NOUN
iiclr-27366	1010	32	if	if	SCONJ
iiclr-27366	1010	33	the	the	DET
iiclr-27366	1010	34	issue	issue	NOUN
iiclr-27366	1010	35	falls	fall	VERB
iiclr-27366	1010	36	within	within	ADP
iiclr-27366	1010	37	the	the	DET
iiclr-27366	1010	38	scope	scope	NOUN
iiclr-27366	1010	39	of	of	ADP
iiclr-27366	1010	40	a	a	DET
iiclr-27366	1010	41	case	case	NOUN
iiclr-27366	1010	42	with	with	ADP
iiclr-27366	1010	43	2023	2023	NUM
iiclr-27366	1010	44	]	]	PUNCT
iiclr-27366	1010	45	justice	justice	NOUN
iiclr-27366	1010	46	,	,	PUNCT
iiclr-27366	1010	47	third	third	ADJ
iiclr-27366	1010	48	-	-	PUNCT
iiclr-27366	1010	49	party	party	NOUN
iiclr-27366	1010	50	funding	funding	NOUN
iiclr-27366	1010	51	,	,	PUNCT
iiclr-27366	1010	52	and	and	CCONJ
iiclr-27366	1010	53	tax	tax	NOUN
iiclr-27366	1010	54	treaty	treaty	NOUN
iiclr-27366	1010	55	arbitration	arbitration	NOUN
iiclr-27366	1010	56	91	91	NUM
iiclr-27366	1010	57	respect	respect	NOUN
iiclr-27366	1010	58	to	to	ADP
iiclr-27366	1010	59	which	which	PRON
iiclr-27366	1010	60	an	an	DET
iiclr-27366	1010	61	arbitration	arbitration	NOUN
iiclr-27366	1010	62	panel	panel	NOUN
iiclr-27366	1010	63	or	or	CCONJ
iiclr-27366	1010	64	similar	similar	ADJ
iiclr-27366	1010	65	body	body	NOUN
iiclr-27366	1010	66	has	have	AUX
iiclr-27366	1010	67	previously	previously	ADV
iiclr-27366	1010	68	been	be	AUX
iiclr-27366	1010	69	set	set	VERB
iiclr-27366	1010	70	up	up	ADP
iiclr-27366	1010	71	in	in	ADP
iiclr-27366	1010	72	accordance	accordance	NOUN
iiclr-27366	1010	73	with	with	ADP
iiclr-27366	1010	74	a	a	DET
iiclr-27366	1010	75	bilateral	bilateral	ADJ
iiclr-27366	1010	76	or	or	CCONJ
iiclr-27366	1010	77	multilateral	multilateral	ADJ
iiclr-27366	1010	78	convention	convention	NOUN
iiclr-27366	1010	79	that	that	PRON
iiclr-27366	1010	80	provides	provide	VERB
iiclr-27366	1010	81	for	for	ADP
iiclr-27366	1010	82	mandatory	mandatory	ADJ
iiclr-27366	1010	83	binding	bind	VERB
iiclr-27366	1010	84	arbitration	arbitration	NOUN
iiclr-27366	1010	85	of	of	ADP
iiclr-27366	1010	86	unresolved	unresolved	ADJ
iiclr-27366	1010	87	issues	issue	NOUN
iiclr-27366	1010	88	arising	arise	VERB
iiclr-27366	1010	89	from	from	ADP
iiclr-27366	1010	90	a	a	DET
iiclr-27366	1010	91	mutual	mutual	ADJ
iiclr-27366	1010	92	agreement	agreement	NOUN
iiclr-27366	1010	93	procedure	procedure	NOUN
iiclr-27366	1010	94	case	case	NOUN
iiclr-27366	1010	95	.	.	PUNCT
iiclr-27366	1011	1	3	3	X
iiclr-27366	1011	2	.	.	X
iiclr-27366	1011	3	subject	subject	NOUN
iiclr-27366	1011	4	to	to	ADP
iiclr-27366	1011	5	paragraph	paragraph	NOUN
iiclr-27366	1011	6	1	1	NUM
iiclr-27366	1011	7	,	,	PUNCT
iiclr-27366	1011	8	nothing	nothing	PRON
iiclr-27366	1011	9	in	in	ADP
iiclr-27366	1011	10	this	this	DET
iiclr-27366	1011	11	part	part	NOUN
iiclr-27366	1011	12	shall	shall	AUX
iiclr-27366	1011	13	affect	affect	VERB
iiclr-27366	1011	14	the	the	DET
iiclr-27366	1011	15	fulfilment	fulfilment	NOUN
iiclr-27366	1011	16	of	of	ADP
iiclr-27366	1011	17	wider	wide	ADJ
iiclr-27366	1011	18	obligations	obligation	NOUN
iiclr-27366	1011	19	with	with	ADP
iiclr-27366	1011	20	respect	respect	NOUN
iiclr-27366	1011	21	to	to	ADP
iiclr-27366	1011	22	the	the	DET
iiclr-27366	1011	23	arbitration	arbitration	NOUN
iiclr-27366	1011	24	of	of	ADP
iiclr-27366	1011	25	unresolved	unresolved	ADJ
iiclr-27366	1011	26	issues	issue	NOUN
iiclr-27366	1011	27	arising	arise	VERB
iiclr-27366	1011	28	in	in	ADP
iiclr-27366	1011	29	the	the	DET
iiclr-27366	1011	30	context	context	NOUN
iiclr-27366	1011	31	of	of	ADP
iiclr-27366	1011	32	a	a	DET
iiclr-27366	1011	33	mutual	mutual	ADJ
iiclr-27366	1011	34	agreement	agreement	NOUN
iiclr-27366	1011	35	procedure	procedure	NOUN
iiclr-27366	1011	36	resulting	result	VERB
iiclr-27366	1011	37	from	from	ADP
iiclr-27366	1011	38	other	other	ADJ
iiclr-27366	1011	39	conventions	convention	NOUN
iiclr-27366	1011	40	to	to	PART
iiclr-27366	1011	41	which	which	PRON
iiclr-27366	1011	42	the	the	DET
iiclr-27366	1011	43	contracting	contracting	NOUN
iiclr-27366	1011	44	jurisdictions	jurisdiction	NOUN
iiclr-27366	1011	45	are	be	AUX
iiclr-27366	1011	46	or	or	CCONJ
iiclr-27366	1011	47	will	will	AUX
iiclr-27366	1011	48	become	become	VERB
iiclr-27366	1011	49	parties	party	NOUN
iiclr-27366	1011	50	.	.	PUNCT
iiclr-27366	1012	1	4	4	X
iiclr-27366	1012	2	.	.	X
iiclr-27366	1012	3	a	a	DET
iiclr-27366	1012	4	party	party	NOUN
iiclr-27366	1012	5	may	may	AUX
iiclr-27366	1012	6	reserve	reserve	VERB
iiclr-27366	1012	7	the	the	DET
iiclr-27366	1012	8	right	right	NOUN
iiclr-27366	1012	9	for	for	SCONJ
iiclr-27366	1012	10	this	this	DET
iiclr-27366	1012	11	part	part	NOUN
iiclr-27366	1012	12	not	not	PART
iiclr-27366	1012	13	to	to	PART
iiclr-27366	1012	14	apply	apply	VERB
iiclr-27366	1012	15	with	with	ADP
iiclr-27366	1012	16	respect	respect	NOUN
iiclr-27366	1012	17	to	to	ADP
iiclr-27366	1012	18	one	one	NUM
iiclr-27366	1012	19	or	or	CCONJ
iiclr-27366	1012	20	more	more	ADV
iiclr-27366	1012	21	identified	identify	VERB
iiclr-27366	1012	22	covered	cover	VERB
iiclr-27366	1012	23	tax	tax	NOUN
iiclr-27366	1012	24	agreements	agreement	NOUN
iiclr-27366	1012	25	(	(	PUNCT
iiclr-27366	1012	26	or	or	CCONJ
iiclr-27366	1012	27	to	to	ADP
iiclr-27366	1012	28	all	all	PRON
iiclr-27366	1012	29	of	of	ADP
iiclr-27366	1012	30	its	its	PRON
iiclr-27366	1012	31	covered	cover	VERB
iiclr-27366	1012	32	tax	tax	NOUN
iiclr-27366	1012	33	agreements	agreement	NOUN
iiclr-27366	1012	34	)	)	PUNCT
iiclr-27366	1012	35	that	that	PRON
iiclr-27366	1012	36	already	already	ADV
iiclr-27366	1012	37	provide	provide	VERB
iiclr-27366	1012	38	for	for	ADP
iiclr-27366	1012	39	mandatory	mandatory	ADJ
iiclr-27366	1012	40	binding	bind	VERB
iiclr-27366	1012	41	arbitration	arbitration	NOUN
iiclr-27366	1012	42	of	of	ADP
iiclr-27366	1012	43	unresolved	unresolved	ADJ
iiclr-27366	1012	44	issues	issue	NOUN
iiclr-27366	1012	45	arising	arise	VERB
iiclr-27366	1012	46	from	from	ADP
iiclr-27366	1012	47	a	a	DET
iiclr-27366	1012	48	mutual	mutual	ADJ
iiclr-27366	1012	49	agreement	agreement	NOUN
iiclr-27366	1012	50	procedure	procedure	NOUN
iiclr-27366	1012	51	case	case	NOUN
iiclr-27366	1012	52	.	.	PUNCT