id	sid	tid	token	lemma	pos
inlawrev-2335	1	1	indiana	indiana	PROPN
inlawrev-2335	1	2	law	law	PROPN
inlawrev-2335	1	3	review	review	PROPN
inlawrev-2335	1	4	indiana	indiana	PROPN
inlawrev-2335	1	5	laiv	laiv	PROPN
inlawrev-2335	1	6	revie^i^	revie^i^	PROPN
inlawrev-2335	1	7	volume	volume	NOUN
inlawrev-2335	1	8	12	12	NUM
inlawrev-2335	1	9	1979	1979	NUM
inlawrev-2335	1	10	number	number	NOUN
inlawrev-2335	1	11	2	2	NUM
inlawrev-2335	1	12	double	double	ADJ
inlawrev-2335	1	13	taxation	taxation	NOUN
inlawrev-2335	1	14	/	/	SYM
inlawrev-2335	1	15	fiscal	fiscal	ADJ
inlawrev-2335	1	16	evasion	evasion	NOUN
inlawrev-2335	1	17	and	and	CCONJ
inlawrev-2335	1	18	international	international	ADJ
inlawrev-2335	1	19	tax	tax	NOUN
inlawrev-2335	1	20	treaties	treaty	NOUN
inlawrev-2335	1	21	oscar	oscar	NOUN
inlawrev-2335	1	22	m.	m.	NOUN
inlawrev-2335	1	23	trelles	trelle	NOUN
inlawrev-2335	1	24	,	,	PUNCT
inlawrev-2335	1	25	ii	ii	PROPN
inlawrev-2335	1	26	*	*	PROPN
inlawrev-2335	1	27	i.	i.	PROPN
inlawrev-2335	1	28	introduction	introduction	NOUN
inlawrev-2335	1	29	taxation	taxation	NOUN
inlawrev-2335	1	30	in	in	ADP
inlawrev-2335	1	31	its	its	PRON
inlawrev-2335	1	32	original	original	ADJ
inlawrev-2335	1	33	concept	concept	NOUN
inlawrev-2335	1	34	was	be	AUX
inlawrev-2335	1	35	free	free	ADJ
inlawrev-2335	1	36	from	from	ADP
inlawrev-2335	1	37	international	international	ADJ
inlawrev-2335	1	38	complications	complication	NOUN
inlawrev-2335	1	39	.	.	PUNCT
inlawrev-2335	2	1	taxes	taxis	NOUN
inlawrev-2335	2	2	were	be	AUX
inlawrev-2335	2	3	imposed	impose	VERB
inlawrev-2335	2	4	against	against	ADP
inlawrev-2335	2	5	land	land	NOUN
inlawrev-2335	2	6	,	,	PUNCT
inlawrev-2335	2	7	ignoring	ignore	VERB
inlawrev-2335	2	8	questions	question	NOUN
inlawrev-2335	2	9	of	of	ADP
inlawrev-2335	2	10	sovereign	sovereign	ADJ
inlawrev-2335	2	11	disputes	dispute	NOUN
inlawrev-2335	2	12	of	of	ADP
inlawrev-2335	2	13	ownership	ownership	NOUN
inlawrev-2335	2	14	,	,	PUNCT
inlawrev-2335	2	15	and	and	CCONJ
inlawrev-2335	2	16	were	be	AUX
inlawrev-2335	2	17	collected	collect	VERB
inlawrev-2335	2	18	by	by	ADP
inlawrev-2335	2	19	only	only	ADV
inlawrev-2335	2	20	one	one	NUM
inlawrev-2335	2	21	sovereign	sovereign	ADJ
inlawrev-2335	2	22	,	,	PUNCT
inlawrev-2335	2	23	against	against	ADP
inlawrev-2335	2	24	land	land	NOUN
inlawrev-2335	2	25	under	under	ADP
inlawrev-2335	2	26	his	his	PRON
inlawrev-2335	2	27	rule	rule	NOUN
inlawrev-2335	2	28	or	or	CCONJ
inlawrev-2335	2	29	jurisdiction	jurisdiction	NOUN
inlawrev-2335	2	30	.	.	PUNCT
inlawrev-2335	3	1	as	as	SCONJ
inlawrev-2335	3	2	the	the	DET
inlawrev-2335	3	3	basis	basis	NOUN
inlawrev-2335	3	4	for	for	ADP
inlawrev-2335	3	5	taxation	taxation	NOUN
inlawrev-2335	3	6	has	have	AUX
inlawrev-2335	3	7	changed	change	VERB
inlawrev-2335	3	8	and	and	CCONJ
inlawrev-2335	3	9	centered	center	VERB
inlawrev-2335	3	10	on	on	ADP
inlawrev-2335	3	11	the	the	DET
inlawrev-2335	3	12	person	person	NOUN
inlawrev-2335	3	13	rather	rather	ADV
inlawrev-2335	3	14	than	than	ADP
inlawrev-2335	3	15	the	the	DET
inlawrev-2335	3	16	land	land	NOUN
inlawrev-2335	3	17	,	,	PUNCT
inlawrev-2335	3	18	problems	problem	NOUN
inlawrev-2335	3	19	of	of	ADP
inlawrev-2335	3	20	dual	dual	ADJ
inlawrev-2335	3	21	tax	tax	NOUN
inlawrev-2335	3	22	liability	liability	NOUN
inlawrev-2335	3	23	as	as	ADV
inlawrev-2335	3	24	well	well	ADV
inlawrev-2335	3	25	as	as	ADP
inlawrev-2335	3	26	fiscal	fiscal	ADJ
inlawrev-2335	3	27	evasion	evasion	NOUN
inlawrev-2335	3	28	have	have	AUX
inlawrev-2335	3	29	increasingly	increasingly	ADV
inlawrev-2335	3	30	become	become	VERB
inlawrev-2335	3	31	,	,	PUNCT
inlawrev-2335	3	32	inter	inter	PROPN
inlawrev-2335	3	33	alia	alia	PROPN
inlawrev-2335	3	34	,	,	PUNCT
inlawrev-2335	3	35	a	a	DET
inlawrev-2335	3	36	troublesome	troublesome	ADJ
inlawrev-2335	3	37	aspect	aspect	NOUN
inlawrev-2335	3	38	of	of	ADP
inlawrev-2335	3	39	the	the	DET
inlawrev-2335	3	40	tax	tax	NOUN
inlawrev-2335	3	41	administrative	administrative	ADJ
inlawrev-2335	3	42	process	process	NOUN
inlawrev-2335	3	43	.	.	PUNCT
inlawrev-2335	4	1	an	an	DET
inlawrev-2335	4	2	individual	individual	ADJ
inlawrev-2335	4	3	or	or	CCONJ
inlawrev-2335	4	4	other	other	ADJ
inlawrev-2335	4	5	legal	legal	ADJ
inlawrev-2335	4	6	entity	entity	NOUN
inlawrev-2335	4	7	residing	reside	VERB
inlawrev-2335	4	8	or	or	CCONJ
inlawrev-2335	4	9	doing	do	VERB
inlawrev-2335	4	10	business	business	NOUN
inlawrev-2335	4	11	in	in	ADP
inlawrev-2335	4	12	a	a	DET
inlawrev-2335	4	13	foreign	foreign	ADJ
inlawrev-2335	4	14	area	area	NOUN
inlawrev-2335	4	15	is	be	AUX
inlawrev-2335	4	16	subjected	subject	VERB
inlawrev-2335	4	17	to	to	ADP
inlawrev-2335	4	18	possible	possible	ADJ
inlawrev-2335	4	19	tax	tax	NOUN
inlawrev-2335	4	20	liability	liability	NOUN
inlawrev-2335	4	21	by	by	ADP
inlawrev-2335	4	22	both	both	CCONJ
inlawrev-2335	4	23	the	the	DET
inlawrev-2335	4	24	foreign	foreign	ADJ
inlawrev-2335	4	25	state	state	NOUN
inlawrev-2335	4	26	and	and	CCONJ
inlawrev-2335	4	27	the	the	DET
inlawrev-2335	4	28	home	home	NOUN
inlawrev-2335	4	29	country	country	NOUN
inlawrev-2335	4	30	.	.	PUNCT
inlawrev-2335	5	1	at	at	ADP
inlawrev-2335	5	2	the	the	DET
inlawrev-2335	5	3	same	same	ADJ
inlawrev-2335	5	4	time	time	NOUN
inlawrev-2335	5	5	,	,	PUNCT
inlawrev-2335	5	6	the	the	DET
inlawrev-2335	5	7	state	state	NOUN
inlawrev-2335	5	8	is	be	AUX
inlawrev-2335	5	9	hindered	hinder	VERB
inlawrev-2335	5	10	in	in	ADP
inlawrev-2335	5	11	its	its	PRON
inlawrev-2335	5	12	attempt	attempt	NOUN
inlawrev-2335	5	13	to	to	PART
inlawrev-2335	5	14	collect	collect	VERB
inlawrev-2335	5	15	a	a	DET
inlawrev-2335	5	16	tax	tax	NOUN
inlawrev-2335	5	17	if	if	SCONJ
inlawrev-2335	5	18	a	a	DET
inlawrev-2335	5	19	person	person	NOUN
inlawrev-2335	5	20	is	be	AUX
inlawrev-2335	5	21	able	able	ADJ
inlawrev-2335	5	22	to	to	PART
inlawrev-2335	5	23	leave	leave	VERB
inlawrev-2335	5	24	the	the	DET
inlawrev-2335	5	25	jurisdiction	jurisdiction	NOUN
inlawrev-2335	5	26	with	with	ADP
inlawrev-2335	5	27	all	all	DET
inlawrev-2335	5	28	his	his	PRON
inlawrev-2335	5	29	assets	asset	NOUN
inlawrev-2335	5	30	while	while	SCONJ
inlawrev-2335	5	31	intending	intend	VERB
inlawrev-2335	5	32	never	never	ADV
inlawrev-2335	5	33	to	to	PART
inlawrev-2335	5	34	return	return	VERB
inlawrev-2335	5	35	.	.	PUNCT
inlawrev-2335	6	1	this	this	DET
inlawrev-2335	6	2	article	article	NOUN
inlawrev-2335	6	3	will	will	AUX
inlawrev-2335	6	4	deal	deal	VERB
inlawrev-2335	6	5	with	with	ADP
inlawrev-2335	6	6	these	these	DET
inlawrev-2335	6	7	two	two	NUM
inlawrev-2335	6	8	problems	problem	NOUN
inlawrev-2335	6	9	;	;	PUNCT
inlawrev-2335	6	10	and	and	CCONJ
inlawrev-2335	6	11	,	,	PUNCT
inlawrev-2335	6	12	specifically	specifically	ADV
inlawrev-2335	6	13	,	,	PUNCT
inlawrev-2335	6	14	with	with	SCONJ
inlawrev-2335	6	15	the	the	DET
inlawrev-2335	6	16	solutions	solution	NOUN
inlawrev-2335	6	17	attempted	attempt	VERB
inlawrev-2335	6	18	through	through	ADP
inlawrev-2335	6	19	international	international	ADJ
inlawrev-2335	6	20	agreements	agreement	NOUN
inlawrev-2335	6	21	.	.	PUNCT
inlawrev-2335	7	1	basically	basically	ADV
inlawrev-2335	7	2	,	,	PUNCT
inlawrev-2335	7	3	the	the	DET
inlawrev-2335	7	4	reason	reason	NOUN
inlawrev-2335	7	5	for	for	ADP
inlawrev-2335	7	6	turning	turn	VERB
inlawrev-2335	7	7	to	to	ADP
inlawrev-2335	7	8	international	international	ADJ
inlawrev-2335	7	9	agreements	agreement	NOUN
inlawrev-2335	7	10	in	in	ADP
inlawrev-2335	7	11	extending	extend	VERB
inlawrev-2335	7	12	the	the	DET
inlawrev-2335	7	13	reach	reach	NOUN
inlawrev-2335	7	14	of	of	ADP
inlawrev-2335	7	15	a	a	DET
inlawrev-2335	7	16	state	state	NOUN
inlawrev-2335	7	17	's	's	PART
inlawrev-2335	7	18	fiscal	fiscal	ADJ
inlawrev-2335	7	19	system	system	NOUN
inlawrev-2335	7	20	is	be	AUX
inlawrev-2335	7	21	that	that	SCONJ
inlawrev-2335	7	22	,	,	PUNCT
inlawrev-2335	7	23	as	as	SCONJ
inlawrev-2335	7	24	lord	lord	PROPN
inlawrev-2335	7	25	mansfield	mansfield	PROPN
inlawrev-2335	7	26	stated	state	VERB
inlawrev-2335	7	27	:	:	PUNCT
inlawrev-2335	7	28	"	"	PUNCT
inlawrev-2335	7	29	[	[	X
inlawrev-2335	7	30	0]ne	0]ne	NOUN
inlawrev-2335	7	31	nation	nation	NOUN
inlawrev-2335	7	32	does	do	AUX
inlawrev-2335	7	33	not	not	PART
inlawrev-2335	7	34	take	take	VERB
inlawrev-2335	7	35	notice	notice	NOUN
inlawrev-2335	7	36	of	of	ADP
inlawrev-2335	7	37	the	the	DET
inlawrev-2335	7	38	revenue	revenue	NOUN
inlawrev-2335	7	39	laws	law	NOUN
inlawrev-2335	7	40	of	of	ADP
inlawrev-2335	7	41	another	another	PRON
inlawrev-2335	7	42	"	"	PUNCT
inlawrev-2335	7	43	(	(	PUNCT
inlawrev-2335	7	44	the	the	DET
inlawrev-2335	7	45	"	"	PUNCT
inlawrev-2335	7	46	notice	notice	NOUN
inlawrev-2335	7	47	"	"	PUNCT
inlawrev-2335	7	48	doctrine).^	doctrine).^	VERB
inlawrev-2335	7	49	this	this	DET
inlawrev-2335	7	50	barrier	barrier	NOUN
inlawrev-2335	7	51	to	to	ADP
inlawrev-2335	7	52	an	an	DET
inlawrev-2335	7	53	alien	alien	ADJ
inlawrev-2335	7	54	tax	tax	NOUN
inlawrev-2335	7	55	authority	authority	NOUN
inlawrev-2335	7	56	is	be	AUX
inlawrev-2335	7	57	so	so	ADV
inlawrev-2335	7	58	well	well	ADV
inlawrev-2335	7	59	established	establish	VERB
inlawrev-2335	7	60	that	that	SCONJ
inlawrev-2335	7	61	it	it	PRON
inlawrev-2335	7	62	is	be	AUX
inlawrev-2335	7	63	categorized	categorize	VERB
inlawrev-2335	7	64	as	as	ADP
inlawrev-2335	7	65	one	one	NUM
inlawrev-2335	7	66	of	of	ADP
inlawrev-2335	7	67	the	the	DET
inlawrev-2335	7	68	fundamental	fundamental	ADJ
inlawrev-2335	7	69	rules	rule	NOUN
inlawrev-2335	7	70	of	of	ADP
inlawrev-2335	7	71	international	international	ADJ
inlawrev-2335	7	72	law.^	law.^	ADP
inlawrev-2335	7	73	its	its	PRON
inlawrev-2335	7	74	proponents	proponent	NOUN
inlawrev-2335	7	75	have	have	AUX
inlawrev-2335	7	76	stressed	stress	VERB
inlawrev-2335	7	77	the	the	DET
inlawrev-2335	7	78	analogy	analogy	NOUN
inlawrev-2335	7	79	to	to	ADP
inlawrev-2335	7	80	criminal	criminal	ADJ
inlawrev-2335	7	81	law	law	NOUN
inlawrev-2335	7	82	,	,	PUNCT
inlawrev-2335	7	83	whereby	whereby	SCONJ
inlawrev-2335	7	84	any	any	DET
inlawrev-2335	7	85	imposition	imposition	NOUN
inlawrev-2335	7	86	is	be	AUX
inlawrev-2335	7	87	deemed	deem	VERB
inlawrev-2335	7	88	an	an	DET
inlawrev-2335	7	89	attack	attack	NOUN
inlawrev-2335	7	90	on	on	ADP
inlawrev-2335	7	91	a	a	DET
inlawrev-2335	7	92	state	state	NOUN
inlawrev-2335	7	93	's	's	PART
inlawrev-2335	7	94	sovereignty.^	sovereignty.^	NOUN
inlawrev-2335	7	95	it	it	PRON
inlawrev-2335	7	96	is	be	AUX
inlawrev-2335	7	97	further	far	ADV
inlawrev-2335	7	98	contended	contend	VERB
inlawrev-2335	7	99	that	that	SCONJ
inlawrev-2335	7	100	unilateral	unilateral	ADJ
inlawrev-2335	7	101	provisions	provision	NOUN
inlawrev-2335	7	102	can	can	AUX
inlawrev-2335	7	103	best	well	ADV
inlawrev-2335	7	104	handle	handle	VERB
inlawrev-2335	7	105	the	the	DET
inlawrev-2335	7	106	problem	problem	NOUN
inlawrev-2335	7	107	of	of	ADP
inlawrev-2335	7	108	double	double	ADJ
inlawrev-2335	7	109	taxation	taxation	NOUN
inlawrev-2335	7	110	,	,	PUNCT
inlawrev-2335	7	111	and	and	CCONJ
inlawrev-2335	7	112	that	that	SCONJ
inlawrev-2335	7	113	allowing	allow	VERB
inlawrev-2335	7	114	foreign	foreign	ADJ
inlawrev-2335	7	115	jurisdiction	jurisdiction	NOUN
inlawrev-2335	7	116	in	in	ADP
inlawrev-2335	7	117	evasion	evasion	NOUN
inlawrev-2335	7	118	cases	case	NOUN
inlawrev-2335	7	119	may	may	AUX
inlawrev-2335	7	120	place	place	VERB
inlawrev-2335	7	121	the	the	DET
inlawrev-2335	7	122	court	court	NOUN
inlawrev-2335	7	123	in	in	ADP
inlawrev-2335	7	124	the	the	DET
inlawrev-2335	7	125	embarrassing	embarrassing	ADJ
inlawrev-2335	7	126	position	position	NOUN
inlawrev-2335	7	127	of	of	ADP
inlawrev-2335	7	128	either	either	PRON
inlawrev-2335	7	129	applying	apply	VERB
inlawrev-2335	7	130	or	or	CCONJ
inlawrev-2335	7	131	striking	strike	VERB
inlawrev-2335	7	132	down	down	ADP
inlawrev-2335	7	133	a	a	DET
inlawrev-2335	7	134	tax	tax	NOUN
inlawrev-2335	7	135	considered	consider	VERB
inlawrev-2335	7	136	to	to	PART
inlawrev-2335	7	137	be	be	AUX
inlawrev-2335	7	138	contrary	contrary	ADJ
inlawrev-2335	7	139	to	to	ADP
inlawrev-2335	7	140	public	public	ADJ
inlawrev-2335	7	141	policy	policy	NOUN
inlawrev-2335	7	142	.	.	PUNCT
inlawrev-2335	8	1	*	*	PUNCT
inlawrev-2335	8	2	opponents	opponent	NOUN
inlawrev-2335	8	3	of	of	ADP
inlawrev-2335	8	4	*	*	PROPN
inlawrev-2335	8	5	b.a	b.a	PROPN
inlawrev-2335	8	6	.	.	PROPN
inlawrev-2335	8	7	,	,	PUNCT
inlawrev-2335	8	8	institute	institute	PROPN
inlawrev-2335	8	9	de	de	PROPN
inlawrev-2335	8	10	matanzas	matanzas	PROPN
inlawrev-2335	8	11	(	(	PUNCT
inlawrev-2335	8	12	cuba	cuba	PROPN
inlawrev-2335	8	13	)	)	PUNCT
inlawrev-2335	8	14	,	,	PUNCT
inlawrev-2335	8	15	1957	1957	NUM
inlawrev-2335	8	16	;	;	PUNCT
inlawrev-2335	8	17	licenciado	licenciado	X
inlawrev-2335	8	18	en	en	ADP
inlawrev-2335	8	19	derecho	derecho	PROPN
inlawrev-2335	8	20	diplomatico	diplomatico	PROPN
inlawrev-2335	8	21	,	,	PUNCT
inlawrev-2335	8	22	university	university	PROPN
inlawrev-2335	8	23	of	of	ADP
inlawrev-2335	8	24	havana	havana	PROPN
inlawrev-2335	8	25	,	,	PUNCT
inlawrev-2335	8	26	1962	1962	NUM
inlawrev-2335	8	27	;	;	PUNCT
inlawrev-2335	8	28	m.a.l.s	m.a.l.s	PROPN
inlawrev-2335	8	29	.	.	PROPN
inlawrev-2335	8	30	,	,	PUNCT
inlawrev-2335	8	31	university	university	PROPN
inlawrev-2335	8	32	of	of	ADP
inlawrev-2335	8	33	toledo	toledo	PROPN
inlawrev-2335	8	34	(	(	PUNCT
inlawrev-2335	8	35	ohio	ohio	PROPN
inlawrev-2335	8	36	)	)	PUNCT
inlawrev-2335	8	37	,	,	PUNCT
inlawrev-2335	8	38	1975	1975	NUM
inlawrev-2335	8	39	.	.	PUNCT
inlawrev-2335	9	1	tlanche	tlanche	PROPN
inlawrev-2335	9	2	v.	v.	PROPN
inlawrev-2335	9	3	fletcher	fletcher	PROPN
inlawrev-2335	9	4	,	,	PUNCT
inlawrev-2335	9	5	99	99	NUM
inlawrev-2335	9	6	eng	eng	PROPN
inlawrev-2335	9	7	.	.	PROPN
inlawrev-2335	9	8	rep	rep	PROPN
inlawrev-2335	9	9	.	.	PROPN
inlawrev-2335	9	10	164	164	NUM
inlawrev-2335	9	11	,	,	PUNCT
inlawrev-2335	9	12	165	165	NUM
inlawrev-2335	9	13	(	(	PUNCT
inlawrev-2335	9	14	k.b	k.b	PROPN
inlawrev-2335	9	15	.	.	PROPN
inlawrev-2335	9	16	1779	1779	NUM
inlawrev-2335	9	17	)	)	PUNCT
inlawrev-2335	9	18	.	.	PUNCT
inlawrev-2335	10	1	'	'	PUNCT
inlawrev-2335	10	2	^leflar	^leflar	ADJ
inlawrev-2335	10	3	,	,	PUNCT
inlawrev-2335	10	4	extrastate	extrastate	VERB
inlawrev-2335	10	5	enforcement	enforcement	NOUN
inlawrev-2335	10	6	of	of	ADP
inlawrev-2335	10	7	penal	penal	ADJ
inlawrev-2335	10	8	and	and	CCONJ
inlawrev-2335	10	9	governmental	governmental	ADJ
inlawrev-2335	10	10	claims	claim	NOUN
inlawrev-2335	10	11	,	,	PUNCT
inlawrev-2335	10	12	46	46	NUM
inlawrev-2335	10	13	harv	harv	NOUN
inlawrev-2335	10	14	.	.	PUNCT
inlawrev-2335	11	1	l.	l.	PROPN
inlawrev-2335	11	2	rev	rev	PROPN
inlawrev-2335	11	3	.	.	PROPN
inlawrev-2335	11	4	193	193	NUM
inlawrev-2335	11	5	,	,	PUNCT
inlawrev-2335	11	6	215	215	NUM
inlawrev-2335	11	7	-	-	SYM
inlawrev-2335	11	8	23	23	NUM
inlawrev-2335	11	9	(	(	PUNCT
inlawrev-2335	11	10	1932	1932	NUM
inlawrev-2335	11	11	)	)	PUNCT
inlawrev-2335	11	12	.	.	PUNCT
inlawrev-2335	12	1	ud	ud	INTJ
inlawrev-2335	12	2	.	.	PUNCT
inlawrev-2335	13	1	at	at	ADP
inlawrev-2335	13	2	219	219	NUM
inlawrev-2335	13	3	.	.	PUNCT
inlawrev-2335	14	1	*	*	PUNCT
inlawrev-2335	14	2	moore	moore	PROPN
inlawrev-2335	14	3	v.	v.	PROPN
inlawrev-2335	14	4	mitchell	mitchell	PROPN
inlawrev-2335	14	5	,	,	PUNCT
inlawrev-2335	14	6	30	30	NUM
inlawrev-2335	14	7	f.2d	f.2d	ADP
inlawrev-2335	14	8	600	600	NUM
inlawrev-2335	14	9	,	,	PUNCT
inlawrev-2335	14	10	604	604	NUM
inlawrev-2335	14	11	(	(	PUNCT
inlawrev-2335	14	12	2d	2d	NUM
inlawrev-2335	14	13	cir	cir	NOUN
inlawrev-2335	14	14	.	.	PUNCT
inlawrev-2335	14	15	1929	1929	NUM
inlawrev-2335	14	16	)	)	PUNCT
inlawrev-2335	15	1	(	(	PUNCT
inlawrev-2335	15	2	hand	hand	NOUN
inlawrev-2335	15	3	,	,	PUNCT
inlawrev-2335	15	4	j.	j.	PROPN
inlawrev-2335	15	5	,	,	PUNCT
inlawrev-2335	15	6	concurring	concur	VERB
inlawrev-2335	15	7	)	)	PUNCT
inlawrev-2335	15	8	.	.	PUNCT
inlawrev-2335	16	1	342	342	NUM
inlawrev-2335	16	2	indiana	indiana	PROPN
inlawrev-2335	16	3	law	law	PROPN
inlawrev-2335	16	4	review	review	NOUN
inlawrev-2335	16	5	[	[	X
inlawrev-2335	16	6	vol	vol	NOUN
inlawrev-2335	16	7	.	.	PUNCT
inlawrev-2335	17	1	12:341	12:341	NUM
inlawrev-2335	17	2	this	this	DET
inlawrev-2335	17	3	ancient	ancient	ADJ
inlawrev-2335	17	4	doctrine	doctrine	NOUN
inlawrev-2335	17	5	have	have	AUX
inlawrev-2335	17	6	asserted	assert	VERB
inlawrev-2335	17	7	that	that	SCONJ
inlawrev-2335	17	8	no	no	DET
inlawrev-2335	17	9	analogy	analogy	NOUN
inlawrev-2335	17	10	can	can	AUX
inlawrev-2335	17	11	be	be	AUX
inlawrev-2335	17	12	made	make	VERB
inlawrev-2335	17	13	between	between	ADP
inlawrev-2335	17	14	criminal	criminal	ADJ
inlawrev-2335	17	15	and	and	CCONJ
inlawrev-2335	17	16	tax	tax	NOUN
inlawrev-2335	17	17	law	law	NOUN
inlawrev-2335	17	18	because	because	SCONJ
inlawrev-2335	17	19	criminal	criminal	ADJ
inlawrev-2335	17	20	laws	law	NOUN
inlawrev-2335	17	21	are	be	AUX
inlawrev-2335	17	22	punitive	punitive	ADJ
inlawrev-2335	17	23	,	,	PUNCT
inlawrev-2335	17	24	whereas	whereas	SCONJ
inlawrev-2335	17	25	taxes	taxis	NOUN
inlawrev-2335	17	26	are	be	AUX
inlawrev-2335	17	27	imposed	impose	VERB
inlawrev-2335	17	28	as	as	ADP
inlawrev-2335	17	29	a	a	DET
inlawrev-2335	17	30	social	social	ADJ
inlawrev-2335	17	31	obligation.^	obligation.^	NOUN
inlawrev-2335	17	32	they	they	PRON
inlawrev-2335	17	33	argue	argue	VERB
inlawrev-2335	17	34	that	that	SCONJ
inlawrev-2335	17	35	unilateral	unilateral	ADJ
inlawrev-2335	17	36	solutions	solution	NOUN
inlawrev-2335	17	37	to	to	PART
inlawrev-2335	17	38	double	double	ADJ
inlawrev-2335	17	39	taxation	taxation	NOUN
inlawrev-2335	17	40	are	be	AUX
inlawrev-2335	17	41	collateral	collateral	ADJ
inlawrev-2335	17	42	and	and	CCONJ
inlawrev-2335	17	43	cause	cause	VERB
inlawrev-2335	17	44	as	as	ADP
inlawrev-2335	17	45	many	many	ADJ
inlawrev-2335	17	46	problems	problem	NOUN
inlawrev-2335	17	47	as	as	SCONJ
inlawrev-2335	17	48	they	they	PRON
inlawrev-2335	17	49	attempt	attempt	VERB
inlawrev-2335	17	50	to	to	ADP
inlawrev-2335	17	51	solve/	solve/	NUM
inlawrev-2335	17	52	lastly	lastly	ADV
inlawrev-2335	17	53	,	,	PUNCT
inlawrev-2335	17	54	opponents	opponent	NOUN
inlawrev-2335	17	55	ask	ask	VERB
inlawrev-2335	17	56	balancing	balancing	NOUN
inlawrev-2335	17	57	of	of	ADP
inlawrev-2335	17	58	the	the	DET
inlawrev-2335	17	59	stigma	stigma	NOUN
inlawrev-2335	17	60	of	of	ADP
inlawrev-2335	17	61	striking	strike	VERB
inlawrev-2335	17	62	down	down	ADP
inlawrev-2335	17	63	a	a	DET
inlawrev-2335	17	64	foreign	foreign	ADJ
inlawrev-2335	17	65	law	law	NOUN
inlawrev-2335	17	66	against	against	ADP
inlawrev-2335	17	67	the	the	DET
inlawrev-2335	17	68	stigma	stigma	NOUN
inlawrev-2335	17	69	of	of	ADP
inlawrev-2335	17	70	affording	afford	VERB
inlawrev-2335	17	71	delinquent	delinquent	ADJ
inlawrev-2335	17	72	taxpayers	taxpayer	NOUN
inlawrev-2335	17	73	sanctuary.^	sanctuary.^	VERB
inlawrev-2335	17	74	regardless	regardless	ADV
inlawrev-2335	17	75	of	of	ADP
inlawrev-2335	17	76	the	the	DET
inlawrev-2335	17	77	arguments	argument	NOUN
inlawrev-2335	17	78	,	,	PUNCT
inlawrev-2335	17	79	the	the	DET
inlawrev-2335	17	80	question	question	NOUN
inlawrev-2335	17	81	is	be	AUX
inlawrev-2335	17	82	whether	whether	SCONJ
inlawrev-2335	17	83	the	the	DET
inlawrev-2335	17	84	"	"	PUNCT
inlawrev-2335	17	85	notice	notice	NOUN
inlawrev-2335	17	86	"	"	PUNCT
inlawrev-2335	17	87	doctrine	doctrine	NOUN
inlawrev-2335	17	88	is	be	AUX
inlawrev-2335	17	89	merely	merely	ADV
inlawrev-2335	17	90	judicial	judicial	ADJ
inlawrev-2335	17	91	tradition	tradition	NOUN
inlawrev-2335	17	92	without	without	ADP
inlawrev-2335	17	93	substance	substance	NOUN
inlawrev-2335	17	94	or	or	CCONJ
inlawrev-2335	17	95	a	a	DET
inlawrev-2335	17	96	meaningful	meaningful	ADJ
inlawrev-2335	17	97	and	and	CCONJ
inlawrev-2335	17	98	necessary	necessary	ADJ
inlawrev-2335	17	99	rule	rule	NOUN
inlawrev-2335	17	100	of	of	ADP
inlawrev-2335	17	101	international	international	ADJ
inlawrev-2335	17	102	law	law	NOUN
inlawrev-2335	17	103	.	.	PUNCT
inlawrev-2335	18	1	if	if	SCONJ
inlawrev-2335	18	2	it	it	PRON
inlawrev-2335	18	3	is	be	AUX
inlawrev-2335	18	4	the	the	DET
inlawrev-2335	18	5	former	former	ADJ
inlawrev-2335	18	6	,	,	PUNCT
inlawrev-2335	18	7	then	then	ADV
inlawrev-2335	18	8	treaty	treaty	NOUN
inlawrev-2335	18	9	activity	activity	NOUN
inlawrev-2335	18	10	would	would	AUX
inlawrev-2335	18	11	seem	seem	VERB
inlawrev-2335	18	12	a	a	DET
inlawrev-2335	18	13	necessary	necessary	ADJ
inlawrev-2335	18	14	solution	solution	NOUN
inlawrev-2335	18	15	.	.	PUNCT
inlawrev-2335	19	1	this	this	DET
inlawrev-2335	19	2	article	article	NOUN
inlawrev-2335	19	3	will	will	AUX
inlawrev-2335	19	4	analyze	analyze	VERB
inlawrev-2335	19	5	the	the	DET
inlawrev-2335	19	6	problem	problem	NOUN
inlawrev-2335	19	7	in	in	ADP
inlawrev-2335	19	8	three	three	NUM
inlawrev-2335	19	9	sections	section	NOUN
inlawrev-2335	19	10	:	:	PUNCT
inlawrev-2335	19	11	it	it	PRON
inlawrev-2335	19	12	will	will	AUX
inlawrev-2335	19	13	discuss	discuss	VERB
inlawrev-2335	19	14	the	the	DET
inlawrev-2335	19	15	relevance	relevance	NOUN
inlawrev-2335	19	16	and	and	CCONJ
inlawrev-2335	19	17	advisability	advisability	NOUN
inlawrev-2335	19	18	of	of	ADP
inlawrev-2335	19	19	including	include	VERB
inlawrev-2335	19	20	both	both	DET
inlawrev-2335	19	21	areas	area	NOUN
inlawrev-2335	19	22	of	of	ADP
inlawrev-2335	19	23	tax	tax	NOUN
inlawrev-2335	19	24	administration	administration	NOUN
inlawrev-2335	19	25	,	,	PUNCT
inlawrev-2335	19	26	ie	ie	X
inlawrev-2335	19	27	.	.	PROPN
inlawrev-2335	19	28	,	,	PUNCT
inlawrev-2335	19	29	double	double	ADJ
inlawrev-2335	19	30	taxation	taxation	NOUN
inlawrev-2335	19	31	and	and	CCONJ
inlawrev-2335	19	32	tax	tax	NOUN
inlawrev-2335	19	33	evasion	evasion	NOUN
inlawrev-2335	19	34	,	,	PUNCT
inlawrev-2335	19	35	in	in	ADP
inlawrev-2335	19	36	the	the	DET
inlawrev-2335	19	37	same	same	ADJ
inlawrev-2335	19	38	treaty	treaty	NOUN
inlawrev-2335	19	39	negotiations	negotiation	NOUN
inlawrev-2335	19	40	and	and	CCONJ
inlawrev-2335	19	41	documents	document	NOUN
inlawrev-2335	19	42	,	,	PUNCT
inlawrev-2335	19	43	and	and	CCONJ
inlawrev-2335	19	44	then	then	ADV
inlawrev-2335	19	45	will	will	AUX
inlawrev-2335	19	46	examine	examine	VERB
inlawrev-2335	19	47	these	these	DET
inlawrev-2335	19	48	two	two	NUM
inlawrev-2335	19	49	areas	area	NOUN
inlawrev-2335	19	50	separately	separately	ADV
inlawrev-2335	19	51	,	,	PUNCT
inlawrev-2335	19	52	analyzing	analyze	VERB
inlawrev-2335	19	53	the	the	DET
inlawrev-2335	19	54	special	special	ADJ
inlawrev-2335	19	55	microcosm	microcosm	NOUN
inlawrev-2335	19	56	of	of	ADP
inlawrev-2335	19	57	considerations	consideration	NOUN
inlawrev-2335	19	58	imposed	impose	VERB
inlawrev-2335	19	59	by	by	ADP
inlawrev-2335	19	60	each	each	PRON
inlawrev-2335	19	61	.	.	PUNCT
inlawrev-2335	20	1	ii	ii	PROPN
inlawrev-2335	20	2	.	.	PUNCT
inlawrev-2335	21	1	advisability	advisability	NOUN
inlawrev-2335	21	2	of	of	ADP
inlawrev-2335	21	3	coordinating	coordinate	VERB
inlawrev-2335	21	4	double	double	ADJ
inlawrev-2335	21	5	taxation	taxation	NOUN
inlawrev-2335	21	6	and	and	CCONJ
inlawrev-2335	21	7	fiscal	fiscal	ADJ
inlawrev-2335	21	8	evasion	evasion	NOUN
inlawrev-2335	21	9	proposals	proposal	NOUN
inlawrev-2335	21	10	while	while	SCONJ
inlawrev-2335	21	11	still	still	ADV
inlawrev-2335	21	12	in	in	ADP
inlawrev-2335	21	13	their	their	PRON
inlawrev-2335	21	14	infancy	infancy	NOUN
inlawrev-2335	21	15	,	,	PUNCT
inlawrev-2335	21	16	international	international	ADJ
inlawrev-2335	21	17	tax	tax	NOUN
inlawrev-2335	21	18	conferences	conference	NOUN
inlawrev-2335	21	19	created	create	VERB
inlawrev-2335	21	20	awareness	awareness	NOUN
inlawrev-2335	21	21	of	of	ADP
inlawrev-2335	21	22	the	the	DET
inlawrev-2335	21	23	need	need	NOUN
inlawrev-2335	21	24	to	to	PART
inlawrev-2335	21	25	consider	consider	VERB
inlawrev-2335	21	26	the	the	DET
inlawrev-2335	21	27	two	two	NUM
inlawrev-2335	21	28	basic	basic	ADJ
inlawrev-2335	21	29	problems	problem	NOUN
inlawrev-2335	21	30	of	of	ADP
inlawrev-2335	21	31	tax	tax	NOUN
inlawrev-2335	21	32	negotiations	negotiation	NOUN
inlawrev-2335	21	33	within	within	ADP
inlawrev-2335	21	34	the	the	DET
inlawrev-2335	21	35	same	same	ADJ
inlawrev-2335	21	36	basic	basic	ADJ
inlawrev-2335	21	37	framework	framework	NOUN
inlawrev-2335	21	38	.	.	PUNCT
inlawrev-2335	22	1	the	the	DET
inlawrev-2335	22	2	best	good	ADJ
inlawrev-2335	22	3	demonstration	demonstration	NOUN
inlawrev-2335	22	4	of	of	ADP
inlawrev-2335	22	5	the	the	DET
inlawrev-2335	22	6	validity	validity	NOUN
inlawrev-2335	22	7	of	of	ADP
inlawrev-2335	22	8	this	this	DET
inlawrev-2335	22	9	conclusion	conclusion	NOUN
inlawrev-2335	22	10	comes	come	VERB
inlawrev-2335	22	11	from	from	ADP
inlawrev-2335	22	12	the	the	DET
inlawrev-2335	22	13	first	first	ADJ
inlawrev-2335	22	14	attempt	attempt	NOUN
inlawrev-2335	22	15	of	of	ADP
inlawrev-2335	22	16	the	the	DET
inlawrev-2335	22	17	league	league	NOUN
inlawrev-2335	22	18	of	of	ADP
inlawrev-2335	22	19	nations	nation	NOUN
inlawrev-2335	22	20	at	at	ADP
inlawrev-2335	22	21	tax	tax	NOUN
inlawrev-2335	22	22	negotiations	negotiation	NOUN
inlawrev-2335	22	23	in	in	ADP
inlawrev-2335	22	24	1920	1920	NUM
inlawrev-2335	22	25	to	to	ADP
inlawrev-2335	22	26	the	the	DET
inlawrev-2335	22	27	resulting	result	VERB
inlawrev-2335	22	28	treaties	treaty	NOUN
inlawrev-2335	22	29	of	of	ADP
inlawrev-2335	22	30	1939	1939	NUM
inlawrev-2335	22	31	to	to	ADP
inlawrev-2335	22	32	1946	1946	NUM
inlawrev-2335	22	33	.	.	PUNCT
inlawrev-2335	22	34	«	«	PUNCT
inlawrev-2335	22	35	a.	a.	NOUN
inlawrev-2335	22	36	work	work	NOUN
inlawrev-2335	22	37	of	of	ADP
inlawrev-2335	22	38	the	the	DET
inlawrev-2335	22	39	league	league	NOUN
inlawrev-2335	22	40	of	of	ADP
inlawrev-2335	22	41	nations	nation	NOUN
inlawrev-2335	22	42	and	and	CCONJ
inlawrev-2335	22	43	development	development	NOUN
inlawrev-2335	22	44	of	of	ADP
inlawrev-2335	22	45	the	the	DET
inlawrev-2335	22	46	o.e.c.d	o.e.c.d	PROPN
inlawrev-2335	22	47	.	.	PUNCT
inlawrev-2335	22	48	'	'	PUNCT
inlawrev-2335	22	49	shortly	shortly	ADV
inlawrev-2335	22	50	after	after	ADP
inlawrev-2335	22	51	the	the	DET
inlawrev-2335	22	52	international	international	ADJ
inlawrev-2335	22	53	financial	financial	ADJ
inlawrev-2335	22	54	conference	conference	NOUN
inlawrev-2335	22	55	of	of	ADP
inlawrev-2335	22	56	1920	1920	NUM
inlawrev-2335	22	57	,	,	PUNCT
inlawrev-2335	22	58	a	a	DET
inlawrev-2335	22	59	recommendation	recommendation	NOUN
inlawrev-2335	22	60	was	be	AUX
inlawrev-2335	22	61	made	make	VERB
inlawrev-2335	22	62	to	to	ADP
inlawrev-2335	22	63	the	the	DET
inlawrev-2335	22	64	league	league	NOUN
inlawrev-2335	22	65	of	of	ADP
inlawrev-2335	22	66	nations	nation	NOUN
inlawrev-2335	22	67	that	that	PRON
inlawrev-2335	22	68	it	it	PRON
inlawrev-2335	22	69	consider	consider	VERB
inlawrev-2335	22	70	the	the	DET
inlawrev-2335	22	71	question	question	NOUN
inlawrev-2335	22	72	of	of	ADP
inlawrev-2335	22	73	double	double	ADJ
inlawrev-2335	22	74	taxation	taxation	NOUN
inlawrev-2335	22	75	.	.	PUNCT
inlawrev-2335	23	1	the	the	DET
inlawrev-2335	23	2	international	international	ADJ
inlawrev-2335	23	3	economic	economic	ADJ
inlawrev-2335	23	4	conference	conference	NOUN
inlawrev-2335	23	5	,	,	PUNCT
inlawrev-2335	23	6	which	which	PRON
inlawrev-2335	23	7	had	have	AUX
inlawrev-2335	23	8	met	meet	VERB
inlawrev-2335	23	9	in	in	ADP
inlawrev-2335	23	10	1922	1922	NUM
inlawrev-2335	23	11	,	,	PUNCT
inlawrev-2335	23	12	recommended	recommend	VERB
inlawrev-2335	23	13	that	that	SCONJ
inlawrev-2335	23	14	the	the	DET
inlawrev-2335	23	15	league	league	NOUN
inlawrev-2335	23	16	also	also	ADV
inlawrev-2335	23	17	examine	examine	VERB
inlawrev-2335	23	18	the	the	DET
inlawrev-2335	23	19	problem	problem	NOUN
inlawrev-2335	23	20	of	of	ADP
inlawrev-2335	23	21	fiscal	fiscal	ADJ
inlawrev-2335	23	22	evasion	evasion	NOUN
inlawrev-2335	23	23	.	.	PUNCT
inlawrev-2335	24	1	this	this	DET
inlawrev-2335	24	2	latter	latter	ADJ
inlawrev-2335	24	3	task	task	NOUN
inlawrev-2335	24	4	,	,	PUNCT
inlawrev-2335	24	5	investigating	investigate	VERB
inlawrev-2335	24	6	the	the	DET
inlawrev-2335	24	7	question	question	NOUN
inlawrev-2335	24	8	of	of	ADP
inlawrev-2335	24	9	fiscal	fiscal	ADJ
inlawrev-2335	24	10	evasion	evasion	NOUN
inlawrev-2335	24	11	,	,	PUNCT
inlawrev-2335	24	12	was	be	AUX
inlawrev-2335	24	13	entrusted	entrust	VERB
inlawrev-2335	24	14	to	to	ADP
inlawrev-2335	24	15	a	a	DET
inlawrev-2335	24	16	group	group	NOUN
inlawrev-2335	24	17	of	of	ADP
inlawrev-2335	24	18	high	high	ADJ
inlawrev-2335	24	19	of^see	of^see	ADJ
inlawrev-2335	24	20	eichel	eichel	PROPN
inlawrev-2335	24	21	,	,	PUNCT
inlawrev-2335	24	22	administrative	administrative	ADJ
inlawrev-2335	24	23	aspects	aspect	NOUN
inlawrev-2335	24	24	of	of	ADP
inlawrev-2335	24	25	the	the	DET
inlawrev-2335	24	26	prevention	prevention	NOUN
inlawrev-2335	24	27	and	and	CCONJ
inlawrev-2335	24	28	control	control	NOUN
inlawrev-2335	24	29	of	of	ADP
inlawrev-2335	24	30	international	international	ADJ
inlawrev-2335	24	31	tax	tax	NOUN
inlawrev-2335	24	32	evasion	evasion	NOUN
inlawrev-2335	24	33	,	,	PUNCT
inlawrev-2335	24	34	20	20	NUM
inlawrev-2335	24	35	u.	u.	PROPN
inlawrev-2335	24	36	miami	miami	PROPN
inlawrev-2335	24	37	l.	l.	PROPN
inlawrev-2335	24	38	rev	rev	PROPN
inlawrev-2335	24	39	.	.	PROPN
inlawrev-2335	24	40	25	25	NUM
inlawrev-2335	24	41	,	,	PUNCT
inlawrev-2335	24	42	71	71	NUM
inlawrev-2335	24	43	-	-	SYM
inlawrev-2335	24	44	73	73	NUM
inlawrev-2335	24	45	(	(	PUNCT
inlawrev-2335	24	46	1965	1965	NUM
inlawrev-2335	24	47	)	)	PUNCT
inlawrev-2335	24	48	.	.	PUNCT
inlawrev-2335	25	1	"	"	PUNCT
inlawrev-2335	25	2	leflar	leflar	ADJ
inlawrev-2335	25	3	,	,	PUNCT
inlawrev-2335	25	4	supra	supra	ADJ
inlawrev-2335	25	5	note	note	NOUN
inlawrev-2335	25	6	2	2	NUM
inlawrev-2335	25	7	,	,	PUNCT
inlawrev-2335	25	8	at	at	ADP
inlawrev-2335	25	9	221	221	NUM
inlawrev-2335	25	10	.	.	PUNCT
inlawrev-2335	26	1	^eichel	^eichel	PROPN
inlawrev-2335	26	2	,	,	PUNCT
inlawrev-2335	26	3	supra	supra	PROPN
inlawrev-2335	26	4	note	note	NOUN
inlawrev-2335	26	5	5	5	NUM
inlawrev-2335	26	6	,	,	PUNCT
inlawrev-2335	26	7	at	at	ADP
inlawrev-2335	26	8	72	72	NUM
inlawrev-2335	26	9	-	-	SYM
inlawrev-2335	26	10	73	73	NUM
inlawrev-2335	26	11	.	.	PUNCT
inlawrev-2335	27	1	"	"	PUNCT
inlawrev-2335	27	2	see	see	VERB
inlawrev-2335	27	3	king	king	NOUN
inlawrev-2335	27	4	,	,	PUNCT
inlawrev-2335	27	5	fiscal	fiscal	ADJ
inlawrev-2335	27	6	cooperation	cooperation	NOUN
inlawrev-2335	27	7	in	in	ADP
inlawrev-2335	27	8	tax	tax	NOUN
inlawrev-2335	27	9	treaties	treaty	NOUN
inlawrev-2335	27	10	,	,	PUNCT
inlawrev-2335	27	11	26	26	NUM
inlawrev-2335	27	12	taxes	taxis	NOUN
inlawrev-2335	27	13	889	889	NUM
inlawrev-2335	27	14	(	(	PUNCT
inlawrev-2335	27	15	1948	1948	NUM
inlawrev-2335	27	16	)	)	PUNCT
inlawrev-2335	27	17	.	.	PUNCT
inlawrev-2335	28	1	'	'	PUNCT
inlawrev-2335	28	2	this	this	DET
inlawrev-2335	28	3	discussion	discussion	NOUN
inlawrev-2335	28	4	is	be	AUX
inlawrev-2335	28	5	based	base	VERB
inlawrev-2335	28	6	on	on	ADP
inlawrev-2335	28	7	an	an	DET
inlawrev-2335	28	8	analysis	analysis	NOUN
inlawrev-2335	28	9	of	of	ADP
inlawrev-2335	28	10	king	king	NOUN
inlawrev-2335	28	11	,	,	PUNCT
inlawrev-2335	28	12	supra	supra	PROPN
inlawrev-2335	28	13	note	note	PROPN
inlawrev-2335	28	14	8	8	NUM
inlawrev-2335	28	15	,	,	PUNCT
inlawrev-2335	28	16	at	at	ADP
inlawrev-2335	28	17	889	889	NUM
inlawrev-2335	28	18	;	;	PUNCT
inlawrev-2335	28	19	and	and	CCONJ
inlawrev-2335	28	20	of	of	ADP
inlawrev-2335	28	21	a.	a.	NOUN
inlawrev-2335	28	22	van	van	PROPN
inlawrev-2335	28	23	den	den	PROPN
inlawrev-2335	28	24	tempel	tempel	NOUN
inlawrev-2335	28	25	,	,	PUNCT
inlawrev-2335	28	26	relief	relief	NOUN
inlawrev-2335	28	27	from	from	ADP
inlawrev-2335	28	28	double	double	ADJ
inlawrev-2335	28	29	taxation	taxation	NOUN
inlawrev-2335	28	30	7	7	NUM
inlawrev-2335	28	31	-	-	SYM
inlawrev-2335	28	32	24	24	NUM
inlawrev-2335	28	33	(	(	PUNCT
inlawrev-2335	28	34	international	international	ADJ
inlawrev-2335	28	35	bureau	bureau	NOUN
inlawrev-2335	28	36	of	of	ADP
inlawrev-2335	28	37	fiscal	fiscal	ADJ
inlawrev-2335	28	38	documentation	documentation	NOUN
inlawrev-2335	28	39	,	,	PUNCT
inlawrev-2335	28	40	developments	development	NOUN
inlawrev-2335	28	41	in	in	ADP
inlawrev-2335	28	42	taxation	taxation	NOUN
inlawrev-2335	28	43	since	since	SCONJ
inlawrev-2335	28	44	world	world	NOUN
inlawrev-2335	28	45	war	war	NOUN
inlawrev-2335	29	1	i	i	PRON
inlawrev-2335	29	2	no	no	INTJ
inlawrev-2335	29	3	.	.	NOUN
inlawrev-2335	29	4	7	7	NUM
inlawrev-2335	29	5	,	,	PUNCT
inlawrev-2335	29	6	1967	1967	NUM
inlawrev-2335	29	7	)	)	PUNCT
inlawrev-2335	29	8	;	;	PUNCT
inlawrev-2335	29	9	as	as	ADV
inlawrev-2335	29	10	well	well	ADV
inlawrev-2335	29	11	as	as	ADP
inlawrev-2335	29	12	reference	reference	NOUN
inlawrev-2335	29	13	to	to	ADP
inlawrev-2335	29	14	certain	certain	ADJ
inlawrev-2335	29	15	league	league	NOUN
inlawrev-2335	29	16	of	of	ADP
inlawrev-2335	29	17	nations	nation	NOUN
inlawrev-2335	29	18	and	and	CCONJ
inlawrev-2335	29	19	o.e.c.d	o.e.c.d	PROPN
inlawrev-2335	29	20	.	.	PUNCT
inlawrev-2335	30	1	reports	report	NOUN
inlawrev-2335	30	2	as	as	SCONJ
inlawrev-2335	30	3	cited	cite	VERB
inlawrev-2335	30	4	below	below	ADV
inlawrev-2335	30	5	.	.	PUNCT
inlawrev-2335	31	1	1979	1979	NUM
inlawrev-2335	31	2	]	]	PUNCT
inlawrev-2335	31	3	international	international	ADJ
inlawrev-2335	31	4	taxation	taxation	NOUN
inlawrev-2335	31	5	343	343	NUM
inlawrev-2335	31	6	ficials	ficial	NOUN
inlawrev-2335	31	7	from	from	ADP
inlawrev-2335	31	8	the	the	DET
inlawrev-2335	31	9	fiscal	fiscal	ADJ
inlawrev-2335	31	10	administrations	administration	NOUN
inlawrev-2335	31	11	of	of	ADP
inlawrev-2335	31	12	seven	seven	NUM
inlawrev-2335	31	13	european	european	ADJ
inlawrev-2335	31	14	countries	country	NOUN
inlawrev-2335	31	15	,	,	PUNCT
inlawrev-2335	31	16	the	the	DET
inlawrev-2335	31	17	committee	committee	NOUN
inlawrev-2335	31	18	of	of	ADP
inlawrev-2335	31	19	technical	technical	ADJ
inlawrev-2335	31	20	experts	expert	NOUN
inlawrev-2335	31	21	.	.	PUNCT
inlawrev-2335	32	1	on	on	ADP
inlawrev-2335	32	2	the	the	DET
inlawrev-2335	32	3	basis	basis	NOUN
inlawrev-2335	32	4	of	of	ADP
inlawrev-2335	32	5	resolutions	resolution	NOUN
inlawrev-2335	32	6	submitted	submit	VERB
inlawrev-2335	32	7	in	in	ADP
inlawrev-2335	32	8	1925	1925	NUM
inlawrev-2335	32	9	to	to	ADP
inlawrev-2335	32	10	the	the	DET
inlawrev-2335	32	11	league	league	NOUN
inlawrev-2335	32	12	's	's	PART
inlawrev-2335	32	13	financial	financial	ADJ
inlawrev-2335	32	14	committee/	committee/	PROPN
inlawrev-2335	32	15	"	"	PUNCT
inlawrev-2335	32	16	the	the	DET
inlawrev-2335	32	17	league	league	PROPN
inlawrev-2335	32	18	committee	committee	PROPN
inlawrev-2335	32	19	soon	soon	ADV
inlawrev-2335	32	20	submitted	submit	VERB
inlawrev-2335	32	21	to	to	ADP
inlawrev-2335	32	22	the	the	DET
inlawrev-2335	32	23	council	council	NOUN
inlawrev-2335	32	24	of	of	ADP
inlawrev-2335	32	25	the	the	DET
inlawrev-2335	32	26	league	league	PROPN
inlawrev-2335	32	27	a	a	DET
inlawrev-2335	32	28	report	report	NOUN
inlawrev-2335	32	29	containing	contain	VERB
inlawrev-2335	32	30	four	four	NUM
inlawrev-2335	32	31	model	model	NOUN
inlawrev-2335	32	32	bilateral	bilateral	ADJ
inlawrev-2335	32	33	conventions	convention	NOUN
inlawrev-2335	32	34	.	.	PUNCT
inlawrev-2335	32	35	"	"	PUNCT
inlawrev-2335	33	1	the	the	DET
inlawrev-2335	33	2	first	first	ADJ
inlawrev-2335	33	3	model	model	NOUN
inlawrev-2335	33	4	convention	convention	NOUN
inlawrev-2335	33	5	pertained	pertain	VERB
inlawrev-2335	33	6	to	to	ADP
inlawrev-2335	33	7	the	the	DET
inlawrev-2335	33	8	elimination	elimination	NOUN
inlawrev-2335	33	9	of	of	ADP
inlawrev-2335	33	10	double	double	ADJ
inlawrev-2335	33	11	income	income	NOUN
inlawrev-2335	33	12	taxation	taxation	NOUN
inlawrev-2335	33	13	,	,	PUNCT
inlawrev-2335	33	14	the	the	DET
inlawrev-2335	33	15	second	second	ADJ
inlawrev-2335	33	16	to	to	ADP
inlawrev-2335	33	17	the	the	DET
inlawrev-2335	33	18	elimination	elimination	NOUN
inlawrev-2335	33	19	of	of	ADP
inlawrev-2335	33	20	double	double	ADJ
inlawrev-2335	33	21	succession	succession	NOUN
inlawrev-2335	33	22	duties	duty	NOUN
inlawrev-2335	33	23	,	,	PUNCT
inlawrev-2335	33	24	the	the	DET
inlawrev-2335	33	25	third	third	ADJ
inlawrev-2335	33	26	to	to	ADP
inlawrev-2335	33	27	the	the	DET
inlawrev-2335	33	28	exchange	exchange	NOUN
inlawrev-2335	33	29	of	of	ADP
inlawrev-2335	33	30	information	information	NOUN
inlawrev-2335	33	31	,	,	PUNCT
inlawrev-2335	33	32	and	and	CCONJ
inlawrev-2335	33	33	the	the	DET
inlawrev-2335	33	34	fourth	fourth	ADJ
inlawrev-2335	33	35	to	to	ADP
inlawrev-2335	33	36	reciprocal	reciprocal	ADJ
inlawrev-2335	33	37	assistance	assistance	NOUN
inlawrev-2335	33	38	in	in	ADP
inlawrev-2335	33	39	the	the	DET
inlawrev-2335	33	40	collection	collection	NOUN
inlawrev-2335	33	41	of	of	ADP
inlawrev-2335	33	42	taxes	taxis	NOUN
inlawrev-2335	33	43	.	.	PUNCT
inlawrev-2335	34	1	by	by	ADP
inlawrev-2335	34	2	1928	1928	NUM
inlawrev-2335	34	3	,	,	PUNCT
inlawrev-2335	34	4	the	the	DET
inlawrev-2335	34	5	models	model	NOUN
inlawrev-2335	34	6	had	have	AUX
inlawrev-2335	34	7	been	be	AUX
inlawrev-2335	34	8	circulated	circulate	VERB
inlawrev-2335	34	9	to	to	ADP
inlawrev-2335	34	10	the	the	DET
inlawrev-2335	34	11	various	various	ADJ
inlawrev-2335	34	12	governments	government	NOUN
inlawrev-2335	34	13	,	,	PUNCT
inlawrev-2335	34	14	and	and	CCONJ
inlawrev-2335	34	15	in	in	ADP
inlawrev-2335	34	16	october	october	PROPN
inlawrev-2335	34	17	1928	1928	NUM
inlawrev-2335	34	18	,	,	PUNCT
inlawrev-2335	34	19	the	the	DET
inlawrev-2335	34	20	models	model	NOUN
inlawrev-2335	34	21	were	be	AUX
inlawrev-2335	34	22	discussed	discuss	VERB
inlawrev-2335	34	23	and	and	CCONJ
inlawrev-2335	34	24	revised	revise	VERB
inlawrev-2335	34	25	.	.	PUNCT
inlawrev-2335	35	1	pursuant	pursuant	ADJ
inlawrev-2335	35	2	to	to	ADP
inlawrev-2335	35	3	a	a	DET
inlawrev-2335	35	4	request	request	NOUN
inlawrev-2335	35	5	that	that	SCONJ
inlawrev-2335	35	6	a	a	DET
inlawrev-2335	35	7	permanent	permanent	ADJ
inlawrev-2335	35	8	committee	committee	NOUN
inlawrev-2335	35	9	be	be	AUX
inlawrev-2335	35	10	formed	form	VERB
inlawrev-2335	35	11	,	,	PUNCT
inlawrev-2335	35	12	the	the	DET
inlawrev-2335	35	13	council	council	NOUN
inlawrev-2335	35	14	of	of	ADP
inlawrev-2335	35	15	the	the	DET
inlawrev-2335	35	16	league	league	NOUN
inlawrev-2335	35	17	named	name	VERB
inlawrev-2335	35	18	a	a	DET
inlawrev-2335	35	19	fiscal	fiscal	ADJ
inlawrev-2335	35	20	committee^^	committee^^	NOUN
inlawrev-2335	35	21	which	which	PRON
inlawrev-2335	35	22	:	:	PUNCT
inlawrev-2335	35	23	(	(	PUNCT
inlawrev-2335	35	24	1	1	X
inlawrev-2335	35	25	)	)	PUNCT
inlawrev-2335	35	26	drafted	draft	VERB
inlawrev-2335	35	27	a	a	DET
inlawrev-2335	35	28	model	model	NOUN
inlawrev-2335	35	29	convention	convention	NOUN
inlawrev-2335	35	30	on	on	ADP
inlawrev-2335	35	31	allocation	allocation	NOUN
inlawrev-2335	35	32	of	of	ADP
inlawrev-2335	35	33	business	business	NOUN
inlawrev-2335	35	34	profits,^^	profits,^^	NOUN
inlawrev-2335	35	35	and	and	CCONJ
inlawrev-2335	35	36	(	(	PUNCT
inlawrev-2335	35	37	2	2	X
inlawrev-2335	35	38	)	)	PUNCT
inlawrev-2335	35	39	revised	revise	VERB
inlawrev-2335	35	40	the	the	DET
inlawrev-2335	35	41	model	model	NOUN
inlawrev-2335	35	42	conventions	convention	NOUN
inlawrev-2335	35	43	of	of	ADP
inlawrev-2335	35	44	1928	1928	NUM
inlawrev-2335	35	45	,	,	PUNCT
inlawrev-2335	35	46	incorporating	incorporate	VERB
inlawrev-2335	35	47	the	the	DET
inlawrev-2335	35	48	1932	1932	NUM
inlawrev-2335	35	49	draft.^	draft.^	NOUN
inlawrev-2335	35	50	*	*	PUNCT
inlawrev-2335	35	51	until	until	ADP
inlawrev-2335	35	52	the	the	DET
inlawrev-2335	35	53	formulation	formulation	NOUN
inlawrev-2335	35	54	of	of	ADP
inlawrev-2335	35	55	these	these	DET
inlawrev-2335	35	56	two	two	NUM
inlawrev-2335	35	57	model	model	NOUN
inlawrev-2335	35	58	conventions	convention	NOUN
inlawrev-2335	35	59	,	,	PUNCT
inlawrev-2335	35	60	the	the	DET
inlawrev-2335	35	61	vast	vast	ADJ
inlawrev-2335	35	62	majority	majority	NOUN
inlawrev-2335	35	63	of	of	ADP
inlawrev-2335	35	64	taxation	taxation	NOUN
inlawrev-2335	35	65	treaties	treaty	NOUN
inlawrev-2335	35	66	were	be	AUX
inlawrev-2335	35	67	deficient	deficient	ADJ
inlawrev-2335	35	68	in	in	ADP
inlawrev-2335	35	69	most	most	ADJ
inlawrev-2335	35	70	areas	area	NOUN
inlawrev-2335	35	71	,	,	PUNCT
inlawrev-2335	35	72	and	and	CCONJ
inlawrev-2335	35	73	unable	unable	ADJ
inlawrev-2335	35	74	to	to	PART
inlawrev-2335	35	75	be	be	AUX
inlawrev-2335	35	76	reconciled	reconcile	VERB
inlawrev-2335	35	77	with	with	ADP
inlawrev-2335	35	78	other	other	ADJ
inlawrev-2335	35	79	treaties	treaty	NOUN
inlawrev-2335	35	80	.	.	PUNCT
inlawrev-2335	36	1	the	the	DET
inlawrev-2335	36	2	promulgation	promulgation	NOUN
inlawrev-2335	36	3	of	of	ADP
inlawrev-2335	36	4	the	the	DET
inlawrev-2335	36	5	mexico	mexico	PROPN
inlawrev-2335	36	6	and	and	CCONJ
inlawrev-2335	36	7	london	london	PROPN
inlawrev-2335	36	8	models	model	NOUN
inlawrev-2335	36	9	brought	bring	VERB
inlawrev-2335	36	10	some	some	DET
inlawrev-2335	36	11	semblance	semblance	NOUN
inlawrev-2335	36	12	of	of	ADP
inlawrev-2335	36	13	uniformity	uniformity	NOUN
inlawrev-2335	36	14	to	to	ADP
inlawrev-2335	36	15	the	the	DET
inlawrev-2335	36	16	bilateral	bilateral	ADJ
inlawrev-2335	36	17	conventions	convention	NOUN
inlawrev-2335	36	18	executed	execute	VERB
inlawrev-2335	36	19	in	in	ADP
inlawrev-2335	36	20	the	the	DET
inlawrev-2335	36	21	post	post	ADJ
inlawrev-2335	36	22	-	-	ADJ
inlawrev-2335	36	23	war	war	ADJ
inlawrev-2335	36	24	period	period	NOUN
inlawrev-2335	36	25	,	,	PUNCT
inlawrev-2335	36	26	but	but	CCONJ
inlawrev-2335	36	27	there	there	PRON
inlawrev-2335	36	28	still	still	ADV
inlawrev-2335	36	29	were	be	AUX
inlawrev-2335	36	30	a	a	DET
inlawrev-2335	36	31	large	large	ADJ
inlawrev-2335	36	32	number	number	NOUN
inlawrev-2335	36	33	of	of	ADP
inlawrev-2335	36	34	differences	difference	NOUN
inlawrev-2335	36	35	in	in	ADP
inlawrev-2335	36	36	the	the	DET
inlawrev-2335	36	37	provisions	provision	NOUN
inlawrev-2335	36	38	of	of	ADP
inlawrev-2335	36	39	existing	exist	VERB
inlawrev-2335	36	40	treaties,^^	treaties,^^	NOUN
inlawrev-2335	36	41	resulting	result	VERB
inlawrev-2335	36	42	in	in	ADP
inlawrev-2335	36	43	considerable	considerable	ADJ
inlawrev-2335	36	44	uncertainty	uncertainty	NOUN
inlawrev-2335	36	45	for	for	ADP
inlawrev-2335	36	46	taxpayers	taxpayer	NOUN
inlawrev-2335	36	47	doing	do	VERB
inlawrev-2335	36	48	business	business	NOUN
inlawrev-2335	36	49	in	in	ADP
inlawrev-2335	36	50	foreign	foreign	ADJ
inlawrev-2335	36	51	countries	country	NOUN
inlawrev-2335	36	52	.	.	PUNCT
inlawrev-2335	37	1	this	this	DET
inlawrev-2335	37	2	impediment	impediment	NOUN
inlawrev-2335	37	3	to	to	ADP
inlawrev-2335	37	4	international	international	ADJ
inlawrev-2335	37	5	com^	com^	PROPN
inlawrev-2335	37	6	°	°	PROPN
inlawrev-2335	37	7	report	report	NOUN
inlawrev-2335	37	8	and	and	CCONJ
inlawrev-2335	37	9	resolutions	resolution	NOUN
inlawrev-2335	37	10	submitted	submit	VERB
inlawrev-2335	37	11	by	by	ADP
inlawrev-2335	37	12	the	the	DET
inlawrev-2335	37	13	technical	technical	ADJ
inlawrev-2335	37	14	experts	expert	NOUN
inlawrev-2335	37	15	to	to	ADP
inlawrev-2335	37	16	the	the	DET
inlawrev-2335	37	17	financial	financial	ADJ
inlawrev-2335	37	18	committee	committee	NOUN
inlawrev-2335	37	19	of	of	ADP
inlawrev-2335	37	20	the	the	DET
inlawrev-2335	37	21	league	league	PROPN
inlawrev-2335	37	22	of	of	ADP
inlawrev-2335	37	23	nations	nation	NOUN
inlawrev-2335	37	24	,	,	PUNCT
inlawrev-2335	37	25	l.n	l.n	PROPN
inlawrev-2335	37	26	.	.	PROPN
inlawrev-2335	37	27	doc	doc	PROPN
inlawrev-2335	37	28	.	.	PUNCT
inlawrev-2335	38	1	no	no	INTJ
inlawrev-2335	38	2	.	.	PUNCT
inlawrev-2335	39	1	f.	f.	PROPN
inlawrev-2335	39	2	212	212	NUM
inlawrev-2335	39	3	,	,	PUNCT
inlawrev-2335	39	4	10	10	NUM
inlawrev-2335	39	5	-	-	SYM
inlawrev-2335	39	6	30	30	NUM
inlawrev-2335	39	7	(	(	PUNCT
inlawrev-2335	39	8	1925	1925	NUM
inlawrev-2335	39	9	)	)	PUNCT
inlawrev-2335	40	1	[	[	X
inlawrev-2335	40	2	hereinafter	hereinafter	NOUN
inlawrev-2335	40	3	cited	cite	VERB
inlawrev-2335	40	4	as	as	ADP
inlawrev-2335	40	5	l.n	l.n	PROPN
inlawrev-2335	40	6	.	.	PROPN
inlawrev-2335	40	7	1925	1925	NUM
inlawrev-2335	40	8	]	]	PUNCT
inlawrev-2335	40	9	.	.	PUNCT
inlawrev-2335	41	1	^^report	^^report	PROPN
inlawrev-2335	41	2	presented	present	VERB
inlawrev-2335	41	3	to	to	ADP
inlawrev-2335	41	4	the	the	DET
inlawrev-2335	41	5	financial	financial	ADJ
inlawrev-2335	41	6	committee	committee	NOUN
inlawrev-2335	41	7	of	of	ADP
inlawrev-2335	41	8	the	the	DET
inlawrev-2335	41	9	league	league	NOUN
inlawrev-2335	41	10	of	of	ADP
inlawrev-2335	41	11	nations	nation	NOUN
inlawrev-2335	41	12	by	by	ADP
inlawrev-2335	41	13	the	the	DET
inlawrev-2335	41	14	committee	committee	NOUN
inlawrev-2335	41	15	of	of	ADP
inlawrev-2335	41	16	technical	technical	ADJ
inlawrev-2335	41	17	experts	expert	NOUN
inlawrev-2335	41	18	on	on	ADP
inlawrev-2335	41	19	double	double	ADJ
inlawrev-2335	41	20	taxation	taxation	NOUN
inlawrev-2335	41	21	and	and	CCONJ
inlawrev-2335	41	22	tax	tax	NOUN
inlawrev-2335	41	23	evasion	evasion	NOUN
inlawrev-2335	41	24	,	,	PUNCT
inlawrev-2335	41	25	l.n	l.n	PROPN
inlawrev-2335	41	26	.	.	PROPN
inlawrev-2335	41	27	doc	doc	PROPN
inlawrev-2335	41	28	.	.	PUNCT
inlawrev-2335	42	1	no	no	INTJ
inlawrev-2335	42	2	.	.	PUNCT
inlawrev-2335	43	1	c.	c.	NOUN
inlawrev-2335	43	2	216	216	NUM
inlawrev-2335	43	3	.	.	PUNCT
inlawrev-2335	44	1	m.	m.	NOUN
inlawrev-2335	44	2	85	85	NUM
inlawrev-2335	44	3	.	.	PROPN
inlawrev-2335	44	4	,	,	PUNCT
inlawrev-2335	44	5	5	5	NUM
inlawrev-2335	44	6	(	(	PUNCT
inlawrev-2335	44	7	1927	1927	NUM
inlawrev-2335	44	8	)	)	PUNCT
inlawrev-2335	45	1	[	[	X
inlawrev-2335	45	2	hereinafter	hereinafter	NOUN
inlawrev-2335	45	3	cited	cite	VERB
inlawrev-2335	45	4	as	as	ADP
inlawrev-2335	45	5	l.n	l.n	PROPN
inlawrev-2335	45	6	.	.	PROPN
inlawrev-2335	45	7	1927	1927	NUM
inlawrev-2335	45	8	]	]	PUNCT
inlawrev-2335	45	9	.	.	PUNCT
inlawrev-2335	46	1	^^see	^^see	PUNCT
inlawrev-2335	46	2	resolutions	resolution	NOUN
inlawrev-2335	46	3	adopted	adopt	VERB
inlawrev-2335	46	4	by	by	ADP
inlawrev-2335	46	5	the	the	DET
inlawrev-2335	46	6	council	council	NOUN
inlawrev-2335	46	7	at	at	ADP
inlawrev-2335	46	8	its	its	PRON
inlawrev-2335	46	9	fifty	fifty	NUM
inlawrev-2335	46	10	-	-	PUNCT
inlawrev-2335	46	11	third	third	NOUN
inlawrev-2335	46	12	session	session	NOUN
inlawrev-2335	46	13	,	,	PUNCT
inlawrev-2335	46	14	l.n	l.n	PROPN
inlawrev-2335	46	15	.	.	PROPN
inlawrev-2335	46	16	doc	doc	PROPN
inlawrev-2335	46	17	.	.	PUNCT
inlawrev-2335	47	1	no	no	INTJ
inlawrev-2335	47	2	.	.	PUNCT
inlawrev-2335	48	1	c.	c.	PROPN
inlawrev-2335	48	2	613	613	NUM
inlawrev-2335	48	3	.	.	PUNCT
inlawrev-2335	48	4	m.	m.	NOUN
inlawrev-2335	48	5	190	190	NUM
inlawrev-2335	48	6	.	.	PUNCT
inlawrev-2335	49	1	(	(	PUNCT
inlawrev-2335	49	2	1928	1928	NUM
inlawrev-2335	49	3	)	)	PUNCT
inlawrev-2335	49	4	.	.	PUNCT
inlawrev-2335	50	1	^'the	^'the	DET
inlawrev-2335	50	2	convention	convention	NOUN
inlawrev-2335	50	3	was	be	AUX
inlawrev-2335	50	4	drafted	draft	VERB
inlawrev-2335	50	5	after	after	ADP
inlawrev-2335	50	6	an	an	DET
inlawrev-2335	50	7	inquiry	inquiry	NOUN
inlawrev-2335	50	8	in	in	ADP
inlawrev-2335	50	9	many	many	ADJ
inlawrev-2335	50	10	countries	country	NOUN
inlawrev-2335	50	11	,	,	PUNCT
inlawrev-2335	50	12	the	the	DET
inlawrev-2335	50	13	results	result	NOUN
inlawrev-2335	50	14	of	of	ADP
inlawrev-2335	50	15	which	which	PRON
inlawrev-2335	50	16	were	be	AUX
inlawrev-2335	50	17	published	publish	VERB
inlawrev-2335	50	18	in	in	ADP
inlawrev-2335	50	19	1932	1932	NUM
inlawrev-2335	50	20	-	-	SYM
inlawrev-2335	50	21	1933	1933	NUM
inlawrev-2335	50	22	.	.	PUNCT
inlawrev-2335	51	1	taxation	taxation	NOUN
inlawrev-2335	51	2	of	of	ADP
inlawrev-2335	51	3	foreign	foreign	ADJ
inlawrev-2335	51	4	and	and	CCONJ
inlawrev-2335	51	5	national	national	ADJ
inlawrev-2335	51	6	enterprises	enterprise	NOUN
inlawrev-2335	51	7	:	:	PUNCT
inlawrev-2335	51	8	1	1	NUM
inlawrev-2335	51	9	,	,	PUNCT
inlawrev-2335	51	10	france	france	PROPN
inlawrev-2335	51	11	,	,	PUNCT
inlawrev-2335	51	12	germany	germany	PROPN
inlawrev-2335	51	13	,	,	PUNCT
inlawrev-2335	51	14	spain	spain	PROPN
inlawrev-2335	51	15	,	,	PUNCT
inlawrev-2335	51	16	the	the	DET
inlawrev-2335	51	17	united	united	ADJ
inlawrev-2335	51	18	kingdom	kingdom	PROPN
inlawrev-2335	51	19	,	,	PUNCT
inlawrev-2335	51	20	and	and	CCONJ
inlawrev-2335	51	21	the	the	DET
inlawrev-2335	51	22	united	united	PROPN
inlawrev-2335	51	23	states	states	PROPN
inlawrev-2335	51	24	of	of	ADP
inlawrev-2335	51	25	america	america	PROPN
inlawrev-2335	51	26	,	,	PUNCT
inlawrev-2335	51	27	l.n	l.n	PROPN
inlawrev-2335	51	28	.	.	PROPN
inlawrev-2335	51	29	doc	doc	PROPN
inlawrev-2335	51	30	.	.	PUNCT
inlawrev-2335	52	1	no	no	INTJ
inlawrev-2335	52	2	.	.	PUNCT
inlawrev-2335	53	1	c.	c.	PROPN
inlawrev-2335	53	2	73	73	NUM
inlawrev-2335	53	3	.	.	PUNCT
inlawrev-2335	54	1	m.	m.	NOUN
inlawrev-2335	54	2	38	38	NUM
inlawrev-2335	54	3	.	.	PUNCT
inlawrev-2335	55	1	(	(	PUNCT
inlawrev-2335	55	2	1932	1932	NUM
inlawrev-2335	55	3	)	)	PUNCT
inlawrev-2335	55	4	;	;	PUNCT
inlawrev-2335	56	1	taxation	taxation	NOUN
inlawrev-2335	56	2	of	of	ADP
inlawrev-2335	56	3	foreign	foreign	ADJ
inlawrev-2335	56	4	and	and	CCONJ
inlawrev-2335	56	5	national	national	ADJ
inlawrev-2335	56	6	enterprises	enterprise	NOUN
inlawrev-2335	56	7	:	:	PUNCT
inlawrev-2335	56	8	2	2	NUM
inlawrev-2335	56	9	,	,	PUNCT
inlawrev-2335	56	10	austria	austria	PROPN
inlawrev-2335	56	11	,	,	PUNCT
inlawrev-2335	56	12	belgium	belgium	PROPN
inlawrev-2335	56	13	,	,	PUNCT
inlawrev-2335	56	14	czechoslovakia	czechoslovakia	PROPN
inlawrev-2335	56	15	,	,	PUNCT
inlawrev-2335	56	16	free	free	ADJ
inlawrev-2335	56	17	city	city	NOUN
inlawrev-2335	56	18	of	of	ADP
inlawrev-2335	56	19	danzig	danzig	PROPN
inlawrev-2335	56	20	,	,	PUNCT
inlawrev-2335	56	21	greece	greece	PROPN
inlawrev-2335	56	22	,	,	PUNCT
inlawrev-2335	56	23	hungary	hungary	PROPN
inlawrev-2335	56	24	,	,	PUNCT
inlawrev-2335	56	25	italy	italy	PROPN
inlawrev-2335	56	26	,	,	PUNCT
inlawrev-2335	56	27	latvia	latvia	PROPN
inlawrev-2335	56	28	,	,	PUNCT
inlawrev-2335	56	29	luxemburg	luxemburg	PROPN
inlawrev-2335	56	30	,	,	PUNCT
inlawrev-2335	56	31	netherlands	netherlands	PROPN
inlawrev-2335	56	32	,	,	PUNCT
inlawrev-2335	56	33	roumania	roumania	PROPN
inlawrev-2335	56	34	,	,	PUNCT
inlawrev-2335	56	35	and	and	CCONJ
inlawrev-2335	56	36	switzerland	switzerland	PROPN
inlawrev-2335	56	37	,	,	PUNCT
inlawrev-2335	56	38	l.n	l.n	PROPN
inlawrev-2335	56	39	.	.	PROPN
inlawrev-2335	56	40	doc	doc	PROPN
inlawrev-2335	56	41	.	.	PUNCT
inlawrev-2335	57	1	no	no	INTJ
inlawrev-2335	57	2	.	.	PUNCT
inlawrev-2335	58	1	c.	c.	NOUN
inlawrev-2335	58	2	425	425	NUM
inlawrev-2335	58	3	,	,	PUNCT
inlawrev-2335	58	4	m.	m.	NOUN
inlawrev-2335	58	5	217	217	NUM
inlawrev-2335	58	6	.	.	PUNCT
inlawrev-2335	59	1	(	(	PUNCT
inlawrev-2335	59	2	1933	1933	NUM
inlawrev-2335	59	3	)	)	PUNCT
inlawrev-2335	59	4	;	;	PUNCT
inlawrev-2335	60	1	taxation	taxation	NOUN
inlawrev-2335	60	2	of	of	ADP
inlawrev-2335	60	3	foreign	foreign	ADJ
inlawrev-2335	60	4	and	and	CCONJ
inlawrev-2335	60	5	national	national	ADJ
inlawrev-2335	60	6	enterprises	enterprise	NOUN
inlawrev-2335	60	7	:	:	PUNCT
inlawrev-2335	60	8	3	3	NUM
inlawrev-2335	60	9	,	,	PUNCT
inlawrev-2335	60	10	british	british	PROPN
inlawrev-2335	60	11	india	india	PROPN
inlawrev-2335	60	12	,	,	PUNCT
inlawrev-2335	60	13	canada	canada	PROPN
inlawrev-2335	60	14	,	,	PUNCT
inlawrev-2335	60	15	japan	japan	PROPN
inlawrev-2335	60	16	,	,	PUNCT
inlawrev-2335	60	17	mexico	mexico	PROPN
inlawrev-2335	60	18	,	,	PUNCT
inlawrev-2335	60	19	netherlands	netherlands	PROPN
inlawrev-2335	60	20	,	,	PUNCT
inlawrev-2335	60	21	indies	indie	NOUN
inlawrev-2335	60	22	,	,	PUNCT
inlawrev-2335	60	23	union	union	NOUN
inlawrev-2335	60	24	of	of	ADP
inlawrev-2335	60	25	south	south	PROPN
inlawrev-2335	60	26	africa	africa	PROPN
inlawrev-2335	60	27	,	,	PUNCT
inlawrev-2335	60	28	states	state	NOUN
inlawrev-2335	60	29	of	of	ADP
inlawrev-2335	60	30	massachusetts	massachusetts	PROPN
inlawrev-2335	60	31	,	,	PUNCT
inlawrev-2335	60	32	new	new	PROPN
inlawrev-2335	60	33	york	york	PROPN
inlawrev-2335	60	34	,	,	PUNCT
inlawrev-2335	60	35	and	and	CCONJ
inlawrev-2335	60	36	wisconsin	wisconsin	PROPN
inlawrev-2335	60	37	,	,	PUNCT
inlawrev-2335	60	38	l.n	l.n	PROPN
inlawrev-2335	60	39	.	.	PROPN
inlawrev-2335	60	40	doc	doc	PROPN
inlawrev-2335	60	41	.	.	PUNCT
inlawrev-2335	61	1	no	no	INTJ
inlawrev-2335	61	2	.	.	PUNCT
inlawrev-2335	62	1	c.	c.	PROPN
inlawrev-2335	62	2	425(a	425(a	PROPN
inlawrev-2335	62	3	)	)	PUNCT
inlawrev-2335	62	4	.	.	PUNCT
inlawrev-2335	63	1	m.	m.	NOUN
inlawrev-2335	63	2	217(2	217(2	NUM
inlawrev-2335	63	3	)	)	PUNCT
inlawrev-2335	63	4	.	.	PUNCT
inlawrev-2335	64	1	(	(	PUNCT
inlawrev-2335	64	2	1933	1933	NUM
inlawrev-2335	64	3	)	)	PUNCT
inlawrev-2335	64	4	,	,	PUNCT
inlawrev-2335	64	5	discussed	discuss	VERB
inlawrev-2335	64	6	in	in	ADP
inlawrev-2335	64	7	carroll	carroll	PROPN
inlawrev-2335	64	8	,	,	PUNCT
inlawrev-2335	64	9	international	international	ADJ
inlawrev-2335	64	10	tax	tax	NOUN
inlawrev-2335	64	11	law	law	NOUN
inlawrev-2335	64	12	;	;	PUNCT
inlawrev-2335	64	13	benefits	benefit	NOUN
inlawrev-2335	64	14	for	for	ADP
inlawrev-2335	64	15	american	american	ADJ
inlawrev-2335	64	16	investors	investor	NOUN
inlawrev-2335	64	17	and	and	CCONJ
inlawrev-2335	64	18	enterprises	enterprise	NOUN
inlawrev-2335	64	19	abroad	abroad	ADV
inlawrev-2335	64	20	,	,	PUNCT
inlawrev-2335	64	21	2	2	NUM
inlawrev-2335	64	22	intl	intl	PROPN
inlawrev-2335	64	23	law	law	NOUN
inlawrev-2335	64	24	.	.	PUNCT
inlawrev-2335	65	1	692	692	NUM
inlawrev-2335	65	2	,	,	PUNCT
inlawrev-2335	65	3	703	703	NUM
inlawrev-2335	65	4	n.20	n.20	X
inlawrev-2335	65	5	(	(	PUNCT
inlawrev-2335	65	6	1967	1967	NUM
inlawrev-2335	65	7	-	-	SYM
inlawrev-2335	65	8	1968	1968	NUM
inlawrev-2335	65	9	)	)	PUNCT
inlawrev-2335	65	10	.	.	PUNCT
inlawrev-2335	66	1	^*the	^*the	DET
inlawrev-2335	66	2	model	model	NOUN
inlawrev-2335	66	3	conventions	convention	NOUN
inlawrev-2335	66	4	of	of	ADP
inlawrev-2335	66	5	london	london	PROPN
inlawrev-2335	66	6	were	be	AUX
inlawrev-2335	66	7	published	publish	VERB
inlawrev-2335	66	8	together	together	ADV
inlawrev-2335	66	9	with	with	ADP
inlawrev-2335	66	10	the	the	DET
inlawrev-2335	66	11	models	model	NOUN
inlawrev-2335	66	12	established	establish	VERB
inlawrev-2335	66	13	during	during	ADP
inlawrev-2335	66	14	the	the	DET
inlawrev-2335	66	15	war	war	NOUN
inlawrev-2335	66	16	by	by	ADP
inlawrev-2335	66	17	a	a	DET
inlawrev-2335	66	18	group	group	NOUN
inlawrev-2335	66	19	of	of	ADP
inlawrev-2335	66	20	members	member	NOUN
inlawrev-2335	66	21	of	of	ADP
inlawrev-2335	66	22	the	the	DET
inlawrev-2335	66	23	league	league	NOUN
inlawrev-2335	66	24	of	of	ADP
inlawrev-2335	66	25	nations	nation	NOUN
inlawrev-2335	66	26	meeting	meet	VERB
inlawrev-2335	66	27	in	in	ADP
inlawrev-2335	66	28	mexico	mexico	PROPN
inlawrev-2335	66	29	.	.	PUNCT
inlawrev-2335	67	1	these	these	DET
inlawrev-2335	67	2	latter	latter	ADJ
inlawrev-2335	67	3	models	model	NOUN
inlawrev-2335	67	4	came	come	VERB
inlawrev-2335	67	5	to	to	PART
inlawrev-2335	67	6	be	be	AUX
inlawrev-2335	67	7	referred	refer	VERB
inlawrev-2335	67	8	to	to	ADP
inlawrev-2335	67	9	as	as	ADP
inlawrev-2335	67	10	the	the	DET
inlawrev-2335	67	11	mexico	mexico	PROPN
inlawrev-2335	67	12	city	city	PROPN
inlawrev-2335	67	13	convention	convention	PROPN
inlawrev-2335	67	14	(	(	PUNCT
inlawrev-2335	67	15	1943	1943	NUM
inlawrev-2335	67	16	)	)	PUNCT
inlawrev-2335	67	17	and	and	CCONJ
inlawrev-2335	67	18	the	the	DET
inlawrev-2335	67	19	london	london	PROPN
inlawrev-2335	67	20	convention	convention	NOUN
inlawrev-2335	67	21	(	(	PUNCT
inlawrev-2335	67	22	1946	1946	NUM
inlawrev-2335	67	23	)	)	PUNCT
inlawrev-2335	67	24	.	.	PUNCT
inlawrev-2335	68	1	carroll	carroll	PROPN
inlawrev-2335	68	2	,	,	PUNCT
inlawrev-2335	68	3	supra	supra	PROPN
inlawrev-2335	68	4	note	note	PROPN
inlawrev-2335	68	5	13	13	NUM
inlawrev-2335	68	6	,	,	PUNCT
inlawrev-2335	68	7	at	at	ADP
inlawrev-2335	68	8	707	707	NUM
inlawrev-2335	68	9	.	.	PUNCT
inlawrev-2335	69	1	^^a	^^a	PROPN
inlawrev-2335	69	2	.	.	PUNCT
inlawrev-2335	70	1	van	van	PROPN
inlawrev-2335	70	2	den	den	PROPN
inlawrev-2335	70	3	tempel	tempel	PROPN
inlawrev-2335	70	4	,	,	PUNCT
inlawrev-2335	70	5	supra	supra	ADJ
inlawrev-2335	70	6	note	note	NOUN
inlawrev-2335	70	7	9	9	NUM
inlawrev-2335	70	8	,	,	PUNCT
inlawrev-2335	70	9	at	at	ADP
inlawrev-2335	70	10	13	13	NUM
inlawrev-2335	70	11	.	.	PUNCT
inlawrev-2335	71	1	344	344	NUM
inlawrev-2335	71	2	indiana	indiana	PROPN
inlawrev-2335	71	3	la	la	PROPN
inlawrev-2335	71	4	w	w	PROPN
inlawrev-2335	71	5	review	review	PROPN
inlawrev-2335	71	6	[	[	X
inlawrev-2335	71	7	vol	vol	NOUN
inlawrev-2335	71	8	.	.	PUNCT
inlawrev-2335	72	1	12:341	12:341	NUM
inlawrev-2335	72	2	mercial	mercial	NOUN
inlawrev-2335	72	3	transactions	transaction	NOUN
inlawrev-2335	72	4	prompted	prompt	VERB
inlawrev-2335	72	5	the	the	DET
inlawrev-2335	72	6	creation	creation	NOUN
inlawrev-2335	72	7	of	of	ADP
inlawrev-2335	72	8	the	the	DET
inlawrev-2335	72	9	fiscal	fiscal	ADJ
inlawrev-2335	72	10	committee	committee	NOUN
inlawrev-2335	72	11	of	of	ADP
inlawrev-2335	72	12	the	the	DET
inlawrev-2335	72	13	organization	organization	NOUN
inlawrev-2335	72	14	for	for	ADP
inlawrev-2335	72	15	european	european	ADJ
inlawrev-2335	72	16	economic	economic	ADJ
inlawrev-2335	72	17	cooperation	cooperation	NOUN
inlawrev-2335	72	18	(	(	PUNCT
inlawrev-2335	72	19	o.e.e.c	o.e.e.c	PROPN
inlawrev-2335	72	20	.	.	PROPN
inlawrev-2335	72	21	)	)	PUNCT
inlawrev-2335	72	22	by	by	ADP
inlawrev-2335	72	23	the	the	DET
inlawrev-2335	72	24	o.e.e.c	o.e.e.c	PROPN
inlawrev-2335	72	25	.	.	PROPN
inlawrev-2335	72	26	council	council	PROPN
inlawrev-2335	72	27	in	in	ADP
inlawrev-2335	72	28	1956	1956	NUM
inlawrev-2335	72	29	to	to	PART
inlawrev-2335	72	30	study	study	VERB
inlawrev-2335	72	31	fiscal	fiscal	ADJ
inlawrev-2335	72	32	questions	question	NOUN
inlawrev-2335	72	33	relating	relate	VERB
inlawrev-2335	72	34	to	to	ADP
inlawrev-2335	72	35	double	double	ADJ
inlawrev-2335	72	36	taxation	taxation	NOUN
inlawrev-2335	72	37	and	and	CCONJ
inlawrev-2335	72	38	tax	tax	NOUN
inlawrev-2335	72	39	collection.^	collection.^	PROPN
inlawrev-2335	72	40	®	®	NOUN
inlawrev-2335	72	41	the	the	DET
inlawrev-2335	72	42	committee	committee	NOUN
inlawrev-2335	72	43	initially	initially	ADV
inlawrev-2335	72	44	took	take	VERB
inlawrev-2335	72	45	as	as	ADP
inlawrev-2335	72	46	a	a	DET
inlawrev-2335	72	47	major	major	ADJ
inlawrev-2335	72	48	objective	objective	NOUN
inlawrev-2335	72	49	that	that	PRON
inlawrev-2335	72	50	of	of	ADP
inlawrev-2335	72	51	drafting	draft	VERB
inlawrev-2335	72	52	a	a	DET
inlawrev-2335	72	53	series	series	NOUN
inlawrev-2335	72	54	of	of	ADP
inlawrev-2335	72	55	treaty	treaty	NOUN
inlawrev-2335	72	56	articles	article	NOUN
inlawrev-2335	72	57	which	which	PRON
inlawrev-2335	72	58	could	could	AUX
inlawrev-2335	72	59	be	be	AUX
inlawrev-2335	72	60	used	use	VERB
inlawrev-2335	72	61	as	as	ADP
inlawrev-2335	72	62	a	a	DET
inlawrev-2335	72	63	model	model	NOUN
inlawrev-2335	72	64	bilateral	bilateral	ADJ
inlawrev-2335	72	65	convention	convention	NOUN
inlawrev-2335	72	66	with	with	ADP
inlawrev-2335	72	67	the	the	DET
inlawrev-2335	72	68	hope	hope	NOUN
inlawrev-2335	72	69	that	that	SCONJ
inlawrev-2335	72	70	the	the	DET
inlawrev-2335	72	71	adoption	adoption	NOUN
inlawrev-2335	72	72	of	of	ADP
inlawrev-2335	72	73	these	these	DET
inlawrev-2335	72	74	articles	article	NOUN
inlawrev-2335	72	75	by	by	ADP
inlawrev-2335	72	76	a	a	DET
inlawrev-2335	72	77	large	large	ADJ
inlawrev-2335	72	78	number	number	NOUN
inlawrev-2335	72	79	of	of	ADP
inlawrev-2335	72	80	countries	country	NOUN
inlawrev-2335	72	81	would	would	AUX
inlawrev-2335	72	82	eventually	eventually	ADV
inlawrev-2335	72	83	lead	lead	VERB
inlawrev-2335	72	84	to	to	ADP
inlawrev-2335	72	85	the	the	DET
inlawrev-2335	72	86	adoption	adoption	NOUN
inlawrev-2335	72	87	of	of	ADP
inlawrev-2335	72	88	a	a	DET
inlawrev-2335	72	89	single	single	ADJ
inlawrev-2335	72	90	multilateral	multilateral	ADJ
inlawrev-2335	72	91	convention.^^	convention.^^	NOUN
inlawrev-2335	72	92	when	when	SCONJ
inlawrev-2335	72	93	the	the	DET
inlawrev-2335	72	94	organization	organization	NOUN
inlawrev-2335	72	95	for	for	ADP
inlawrev-2335	72	96	economic	economic	ADJ
inlawrev-2335	72	97	co	co	NOUN
inlawrev-2335	72	98	-	-	NOUN
inlawrev-2335	72	99	operation	operation	NOUN
inlawrev-2335	72	100	and	and	CCONJ
inlawrev-2335	72	101	development	development	NOUN
inlawrev-2335	72	102	fiscal	fiscal	PROPN
inlawrev-2335	72	103	committee	committee	NOUN
inlawrev-2335	72	104	(	(	PUNCT
inlawrev-2335	72	105	o.e.c.d	o.e.c.d	PROPN
inlawrev-2335	72	106	.	.	PUNCT
inlawrev-2335	72	107	)	)	PUNCT
inlawrev-2335	72	108	was	be	AUX
inlawrev-2335	72	109	formed	form	VERB
inlawrev-2335	72	110	with	with	ADP
inlawrev-2335	72	111	members	member	NOUN
inlawrev-2335	72	112	from	from	ADP
inlawrev-2335	72	113	the	the	DET
inlawrev-2335	72	114	o.e.e.c	o.e.e.c	PROPN
inlawrev-2335	72	115	.	.	PROPN
inlawrev-2335	72	116	countries	country	NOUN
inlawrev-2335	72	117	,	,	PUNCT
inlawrev-2335	72	118	plus	plus	CCONJ
inlawrev-2335	72	119	the	the	DET
inlawrev-2335	72	120	united	united	PROPN
inlawrev-2335	72	121	states	states	PROPN
inlawrev-2335	72	122	and	and	CCONJ
inlawrev-2335	72	123	canada,^	canada,^	PROPN
inlawrev-2335	72	124	®	®	NOUN
inlawrev-2335	72	125	the	the	DET
inlawrev-2335	72	126	fiscal	fiscal	ADJ
inlawrev-2335	72	127	committee	committee	NOUN
inlawrev-2335	72	128	continued	continue	VERB
inlawrev-2335	72	129	and	and	CCONJ
inlawrev-2335	72	130	,	,	PUNCT
inlawrev-2335	72	131	in	in	ADP
inlawrev-2335	72	132	1963	1963	NUM
inlawrev-2335	72	133	,	,	PUNCT
inlawrev-2335	72	134	completed	complete	VERB
inlawrev-2335	72	135	the	the	DET
inlawrev-2335	72	136	report	report	NOUN
inlawrev-2335	72	137	on	on	ADP
inlawrev-2335	72	138	the	the	DET
inlawrev-2335	72	139	draft	draft	NOUN
inlawrev-2335	72	140	double	double	ADJ
inlawrev-2335	72	141	taxation	taxation	NOUN
inlawrev-2335	72	142	convention	convention	NOUN
inlawrev-2335	72	143	.	.	PUNCT
inlawrev-2335	73	1	this	this	DET
inlawrev-2335	73	2	report	report	NOUN
inlawrev-2335	73	3	was	be	AUX
inlawrev-2335	73	4	the	the	DET
inlawrev-2335	73	5	culmination	culmination	NOUN
inlawrev-2335	73	6	of	of	ADP
inlawrev-2335	73	7	the	the	DET
inlawrev-2335	73	8	study	study	NOUN
inlawrev-2335	73	9	reports	report	NOUN
inlawrev-2335	73	10	issued	issue	VERB
inlawrev-2335	73	11	in	in	ADP
inlawrev-2335	73	12	1958	1958	NUM
inlawrev-2335	73	13	,	,	PUNCT
inlawrev-2335	73	14	1959	1959	NUM
inlawrev-2335	73	15	,	,	PUNCT
inlawrev-2335	73	16	1960	1960	NUM
inlawrev-2335	73	17	,	,	PUNCT
inlawrev-2335	73	18	and	and	CCONJ
inlawrev-2335	73	19	1961	1961	NUM
inlawrev-2335	73	20	.	.	PUNCT
inlawrev-2335	74	1	it	it	PRON
inlawrev-2335	74	2	brought	bring	VERB
inlawrev-2335	74	3	together	together	ADV
inlawrev-2335	74	4	in	in	ADP
inlawrev-2335	74	5	one	one	NUM
inlawrev-2335	74	6	publication	publication	NOUN
inlawrev-2335	74	7	the	the	DET
inlawrev-2335	74	8	basic	basic	ADJ
inlawrev-2335	74	9	materials	material	NOUN
inlawrev-2335	74	10	contained	contain	VERB
inlawrev-2335	74	11	in	in	ADP
inlawrev-2335	74	12	these	these	DET
inlawrev-2335	74	13	reports	report	NOUN
inlawrev-2335	74	14	and	and	CCONJ
inlawrev-2335	74	15	the	the	DET
inlawrev-2335	74	16	complete	complete	ADJ
inlawrev-2335	74	17	text	text	NOUN
inlawrev-2335	74	18	of	of	ADP
inlawrev-2335	74	19	the	the	DET
inlawrev-2335	74	20	draft	draft	NOUN
inlawrev-2335	74	21	double	double	ADJ
inlawrev-2335	74	22	taxation	taxation	NOUN
inlawrev-2335	74	23	convention.^^	convention.^^	NOUN
inlawrev-2335	75	1	the	the	DET
inlawrev-2335	75	2	fiscal	fiscal	ADJ
inlawrev-2335	75	3	committee	committee	NOUN
inlawrev-2335	75	4	and	and	CCONJ
inlawrev-2335	75	5	its	its	PRON
inlawrev-2335	75	6	successor	successor	NOUN
inlawrev-2335	75	7	,	,	PUNCT
inlawrev-2335	75	8	the	the	DET
inlawrev-2335	75	9	committee	committee	NOUN
inlawrev-2335	75	10	on	on	ADP
inlawrev-2335	75	11	fiscal	fiscal	ADJ
inlawrev-2335	75	12	affairs	affair	NOUN
inlawrev-2335	75	13	,	,	PUNCT
inlawrev-2335	75	14	met	meet	VERB
inlawrev-2335	75	15	regularly	regularly	ADV
inlawrev-2335	75	16	and	and	CCONJ
inlawrev-2335	75	17	issued	issue	VERB
inlawrev-2335	75	18	a	a	DET
inlawrev-2335	75	19	number	number	NOUN
inlawrev-2335	75	20	of	of	ADP
inlawrev-2335	75	21	other	other	ADJ
inlawrev-2335	75	22	study	study	NOUN
inlawrev-2335	75	23	reports	report	NOUN
inlawrev-2335	75	24	relating	relate	VERB
inlawrev-2335	75	25	to	to	ADP
inlawrev-2335	75	26	the	the	DET
inlawrev-2335	75	27	problems	problem	NOUN
inlawrev-2335	75	28	of	of	ADP
inlawrev-2335	75	29	double	double	ADJ
inlawrev-2335	75	30	taxation	taxation	NOUN
inlawrev-2335	75	31	and	and	CCONJ
inlawrev-2335	75	32	tax	tax	NOUN
inlawrev-2335	75	33	enforcement.^	enforcement.^	NOUN
inlawrev-2335	75	34	"	"	PUNCT
inlawrev-2335	75	35	more	more	ADV
inlawrev-2335	75	36	significantly	significantly	ADV
inlawrev-2335	75	37	,	,	PUNCT
inlawrev-2335	75	38	the	the	DET
inlawrev-2335	75	39	committee	committee	NOUN
inlawrev-2335	75	40	has	have	AUX
inlawrev-2335	75	41	recently	recently	ADV
inlawrev-2335	75	42	completed	complete	VERB
inlawrev-2335	75	43	its	its	PRON
inlawrev-2335	75	44	model	model	NOUN
inlawrev-2335	75	45	double	double	ADJ
inlawrev-2335	75	46	taxation	taxation	NOUN
inlawrev-2335	75	47	convention	convention	NOUN
inlawrev-2335	75	48	on	on	ADP
inlawrev-2335	75	49	income	income	NOUN
inlawrev-2335	75	50	and	and	CCONJ
inlawrev-2335	75	51	on	on	ADP
inlawrev-2335	75	52	capital.^^	capital.^^	PROPN
inlawrev-2335	75	53	b.	b.	PROPN
inlawrev-2335	75	54	coordination	coordination	PROPN
inlawrev-2335	75	55	of	of	ADP
inlawrev-2335	75	56	treaty	treaty	NOUN
inlawrev-2335	75	57	provisions	provision	NOUN
inlawrev-2335	75	58	in	in	ADP
inlawrev-2335	75	59	determining	determine	VERB
inlawrev-2335	75	60	the	the	DET
inlawrev-2335	75	61	most	most	ADV
inlawrev-2335	75	62	effective	effective	ADJ
inlawrev-2335	75	63	approach	approach	NOUN
inlawrev-2335	75	64	towards	towards	ADP
inlawrev-2335	75	65	international	international	ADJ
inlawrev-2335	75	66	agreements	agreement	NOUN
inlawrev-2335	75	67	a	a	DET
inlawrev-2335	75	68	decision	decision	NOUN
inlawrev-2335	75	69	must	must	AUX
inlawrev-2335	75	70	be	be	AUX
inlawrev-2335	75	71	made	make	VERB
inlawrev-2335	75	72	as	as	ADP
inlawrev-2335	75	73	to	to	ADP
inlawrev-2335	75	74	whether	whether	SCONJ
inlawrev-2335	75	75	the	the	DET
inlawrev-2335	75	76	collec^^organization	collec^^organization	NOUN
inlawrev-2335	75	77	for	for	ADP
inlawrev-2335	75	78	economic	economic	ADJ
inlawrev-2335	75	79	cooperation	cooperation	NOUN
inlawrev-2335	75	80	and	and	CCONJ
inlawrev-2335	75	81	development	development	NOUN
inlawrev-2335	75	82	fiscal	fiscal	ADJ
inlawrev-2335	75	83	committee	committee	NOUN
inlawrev-2335	75	84	,	,	PUNCT
inlawrev-2335	75	85	report	report	NOUN
inlawrev-2335	75	86	,	,	PUNCT
inlawrev-2335	75	87	draft	draft	NOUN
inlawrev-2335	75	88	double	double	ADJ
inlawrev-2335	75	89	taxation	taxation	NOUN
inlawrev-2335	75	90	convention	convention	NOUN
inlawrev-2335	75	91	7	7	NUM
inlawrev-2335	75	92	(	(	PUNCT
inlawrev-2335	75	93	1963	1963	NUM
inlawrev-2335	75	94	)	)	PUNCT
inlawrev-2335	76	1	[	[	X
inlawrev-2335	76	2	hereinafter	hereinafter	NOUN
inlawrev-2335	76	3	cited	cite	VERB
inlawrev-2335	76	4	as	as	ADP
inlawrev-2335	76	5	o.e.c.d	o.e.c.d	PROPN
inlawrev-2335	76	6	.	.	PUNCT
inlawrev-2335	76	7	report	report	NOUN
inlawrev-2335	76	8	]	]	PUNCT
inlawrev-2335	76	9	.	.	PUNCT
inlawrev-2335	77	1	the	the	DET
inlawrev-2335	77	2	outstanding	outstanding	ADJ
inlawrev-2335	77	3	work	work	NOUN
inlawrev-2335	77	4	carried	carry	VERB
inlawrev-2335	77	5	out	out	ADP
inlawrev-2335	77	6	by	by	ADP
inlawrev-2335	77	7	the	the	DET
inlawrev-2335	77	8	league	league	NOUN
inlawrev-2335	77	9	of	of	ADP
inlawrev-2335	77	10	nations	nation	NOUN
inlawrev-2335	77	11	against	against	ADP
inlawrev-2335	77	12	double	double	ADJ
inlawrev-2335	77	13	taxation	taxation	NOUN
inlawrev-2335	77	14	over	over	ADP
inlawrev-2335	77	15	a	a	DET
inlawrev-2335	77	16	25	25	NUM
inlawrev-2335	77	17	-	-	PUNCT
inlawrev-2335	77	18	year	year	NOUN
inlawrev-2335	77	19	period	period	NOUN
inlawrev-2335	77	20	(	(	PUNCT
inlawrev-2335	77	21	1921	1921	NUM
inlawrev-2335	77	22	-	-	SYM
inlawrev-2335	77	23	1946	1946	NUM
inlawrev-2335	77	24	)	)	PUNCT
inlawrev-2335	77	25	was	be	AUX
inlawrev-2335	77	26	resumed	resume	VERB
inlawrev-2335	77	27	in	in	ADP
inlawrev-2335	77	28	1956	1956	NUM
inlawrev-2335	77	29	with	with	ADP
inlawrev-2335	77	30	the	the	DET
inlawrev-2335	77	31	creation	creation	NOUN
inlawrev-2335	77	32	of	of	ADP
inlawrev-2335	77	33	the	the	DET
inlawrev-2335	77	34	fiscal	fiscal	ADJ
inlawrev-2335	77	35	committee	committee	NOUN
inlawrev-2335	77	36	of	of	ADP
inlawrev-2335	77	37	the	the	DET
inlawrev-2335	77	38	o.e.e.c	o.e.e.c	PROPN
inlawrev-2335	77	39	.	.	PROPN
inlawrev-2335	78	1	(	(	PUNCT
inlawrev-2335	78	2	later	later	ADV
inlawrev-2335	78	3	o.e.c.d	o.e.c.d	PROPN
inlawrev-2335	78	4	.	.	PUNCT
inlawrev-2335	78	5	)	)	PUNCT
inlawrev-2335	78	6	.	.	PUNCT
inlawrev-2335	79	1	although	although	SCONJ
inlawrev-2335	79	2	the	the	DET
inlawrev-2335	79	3	league	league	NOUN
inlawrev-2335	79	4	had	have	AUX
inlawrev-2335	79	5	hoped	hope	VERB
inlawrev-2335	79	6	for	for	SCONJ
inlawrev-2335	79	7	the	the	DET
inlawrev-2335	79	8	fiscal	fiscal	ADJ
inlawrev-2335	79	9	committee	committee	NOUN
inlawrev-2335	79	10	of	of	ADP
inlawrev-2335	79	11	the	the	DET
inlawrev-2335	79	12	united	united	PROPN
inlawrev-2335	79	13	nations	nations	PROPN
inlawrev-2335	79	14	to	to	PART
inlawrev-2335	79	15	continue	continue	VERB
inlawrev-2335	79	16	its	its	PRON
inlawrev-2335	79	17	efforts	effort	NOUN
inlawrev-2335	79	18	on	on	ADP
inlawrev-2335	79	19	the	the	DET
inlawrev-2335	79	20	subject	subject	NOUN
inlawrev-2335	79	21	,	,	PUNCT
inlawrev-2335	79	22	this	this	DET
inlawrev-2335	79	23	committee	committee	NOUN
inlawrev-2335	79	24	did	do	AUX
inlawrev-2335	79	25	not	not	PART
inlawrev-2335	79	26	produce	produce	VERB
inlawrev-2335	79	27	much	much	ADJ
inlawrev-2335	79	28	at	at	ADV
inlawrev-2335	79	29	all	all	ADV
inlawrev-2335	79	30	in	in	ADP
inlawrev-2335	79	31	regard	regard	NOUN
inlawrev-2335	79	32	to	to	ADP
inlawrev-2335	79	33	the	the	DET
inlawrev-2335	79	34	drafting	drafting	NOUN
inlawrev-2335	79	35	of	of	ADP
inlawrev-2335	79	36	model	model	NOUN
inlawrev-2335	79	37	conventions	convention	NOUN
inlawrev-2335	79	38	during	during	ADP
inlawrev-2335	79	39	its	its	PRON
inlawrev-2335	79	40	short	short	ADJ
inlawrev-2335	79	41	existence	existence	NOUN
inlawrev-2335	79	42	.	.	PUNCT
inlawrev-2335	80	1	^'o.e.c.d	^'o.e.c.d	PUNCT
inlawrev-2335	80	2	.	.	PUNCT
inlawrev-2335	81	1	report	report	NOUN
inlawrev-2335	81	2	,	,	PUNCT
inlawrev-2335	81	3	supra	supra	PROPN
inlawrev-2335	81	4	note	note	NOUN
inlawrev-2335	81	5	16	16	NUM
inlawrev-2335	81	6	,	,	PUNCT
inlawrev-2335	81	7	at	at	ADP
inlawrev-2335	81	8	10	10	NUM
inlawrev-2335	81	9	.	.	PUNCT
inlawrev-2335	82	1	"	"	PUNCT
inlawrev-2335	82	2	a.	a.	PROPN
inlawrev-2335	82	3	van	van	PROPN
inlawrev-2335	82	4	den	den	PROPN
inlawrev-2335	82	5	tempel	tempel	PROPN
inlawrev-2335	82	6	.	.	PUNCT
inlawrev-2335	83	1	supra	supra	PROPN
inlawrev-2335	83	2	note	note	PROPN
inlawrev-2335	83	3	9	9	NUM
inlawrev-2335	83	4	,	,	PUNCT
inlawrev-2335	83	5	at	at	ADP
inlawrev-2335	83	6	11	11	NUM
inlawrev-2335	83	7	.	.	PUNCT
inlawrev-2335	84	1	^''o.e.c.d	^''o.e.c.d	NOUN
inlawrev-2335	84	2	.	.	PUNCT
inlawrev-2335	85	1	report	report	NOUN
inlawrev-2335	85	2	,	,	PUNCT
inlawrev-2335	85	3	supra	supra	PROPN
inlawrev-2335	85	4	note	note	NOUN
inlawrev-2335	85	5	16	16	NUM
inlawrev-2335	85	6	,	,	PUNCT
inlawrev-2335	85	7	at	at	ADP
inlawrev-2335	85	8	41	41	NUM
inlawrev-2335	85	9	-	-	SYM
inlawrev-2335	85	10	58	58	NUM
inlawrev-2335	85	11	.	.	PUNCT
inlawrev-2335	86	1	^e.g	^e.g	NUM
inlawrev-2335	86	2	.	.	PROPN
inlawrev-2335	86	3	,	,	PUNCT
inlawrev-2335	86	4	committee	committee	NOUN
inlawrev-2335	86	5	on	on	ADP
inlawrev-2335	86	6	fiscal	fiscal	ADJ
inlawrev-2335	86	7	affairs	affair	NOUN
inlawrev-2335	86	8	,	,	PUNCT
inlawrev-2335	86	9	o.e.c.d	o.e.c.d	PROPN
inlawrev-2335	86	10	.	.	PROPN
inlawrev-2335	86	11	,	,	PUNCT
inlawrev-2335	86	12	the	the	DET
inlawrev-2335	86	13	treatment	treatment	NOUN
inlawrev-2335	86	14	of	of	ADP
inlawrev-2335	86	15	family	family	NOUN
inlawrev-2335	86	16	units	unit	NOUN
inlawrev-2335	86	17	in	in	ADP
inlawrev-2335	86	18	o.e.c.d	o.e.c.d	PROPN
inlawrev-2335	86	19	.	.	PUNCT
inlawrev-2335	86	20	member	member	NOUN
inlawrev-2335	86	21	countries	country	NOUN
inlawrev-2335	86	22	under	under	ADP
inlawrev-2335	86	23	tax	tax	NOUN
inlawrev-2335	86	24	and	and	CCONJ
inlawrev-2335	86	25	transfer	transfer	NOUN
inlawrev-2335	86	26	systems	system	NOUN
inlawrev-2335	86	27	(	(	PUNCT
inlawrev-2335	86	28	1977	1977	NUM
inlawrev-2335	86	29	)	)	PUNCT
inlawrev-2335	86	30	;	;	PUNCT
inlawrev-2335	86	31	committee	committee	NOUN
inlawrev-2335	86	32	on	on	ADP
inlawrev-2335	86	33	fiscal	fiscal	ADJ
inlawrev-2335	86	34	affairs	affair	NOUN
inlawrev-2335	86	35	,	,	PUNCT
inlawrev-2335	86	36	o.e.c.d	o.e.c.d	PROPN
inlawrev-2335	86	37	.	.	PROPN
inlawrev-2335	86	38	,	,	PUNCT
inlawrev-2335	86	39	the	the	DET
inlawrev-2335	86	40	tax	tax	NOUN
inlawrev-2335	86	41	/	/	SYM
inlawrev-2335	86	42	benefit	benefit	NOUN
inlawrev-2335	86	43	position	position	NOUN
inlawrev-2335	86	44	of	of	ADP
inlawrev-2335	86	45	selected	select	VERB
inlawrev-2335	86	46	income	income	NOUN
inlawrev-2335	86	47	groups	group	NOUN
inlawrev-2335	86	48	in	in	ADP
inlawrev-2335	86	49	o.e.c.d	o.e.c.d	PROPN
inlawrev-2335	86	50	.	.	PUNCT
inlawrev-2335	86	51	member	member	NOUN
inlawrev-2335	86	52	countries	country	NOUN
inlawrev-2335	86	53	,	,	PUNCT
inlawrev-2335	86	54	1972	1972	NUM
inlawrev-2335	86	55	-	-	SYM
inlawrev-2335	86	56	1976	1976	NUM
inlawrev-2335	86	57	(	(	PUNCT
inlawrev-2335	86	58	1978	1978	NUM
inlawrev-2335	86	59	)	)	PUNCT
inlawrev-2335	86	60	;	;	PUNCT
inlawrev-2335	86	61	fiscal	fiscal	ADJ
inlawrev-2335	86	62	committee	committee	NOUN
inlawrev-2335	86	63	,	,	PUNCT
inlawrev-2335	86	64	o.e.c.d	o.e.c.d	PROPN
inlawrev-2335	86	65	.	.	PROPN
inlawrev-2335	86	66	,	,	PUNCT
inlawrev-2335	86	67	fiscal	fiscal	ADJ
inlawrev-2335	86	68	incentives	incentive	NOUN
inlawrev-2335	86	69	for	for	ADP
inlawrev-2335	86	70	private	private	ADJ
inlawrev-2335	86	71	investment	investment	NOUN
inlawrev-2335	86	72	in	in	ADP
inlawrev-2335	86	73	developing	develop	VERB
inlawrev-2335	86	74	countries	country	NOUN
inlawrev-2335	86	75	(	(	PUNCT
inlawrev-2335	86	76	1965	1965	NUM
inlawrev-2335	86	77	)	)	PUNCT
inlawrev-2335	86	78	;	;	PUNCT
inlawrev-2335	86	79	committee	committee	NOUN
inlawrev-2335	86	80	on	on	ADP
inlawrev-2335	86	81	fiscal	fiscal	ADJ
inlawrev-2335	86	82	affairs	affair	NOUN
inlawrev-2335	86	83	,	,	PUNCT
inlawrev-2335	86	84	o.e.c.d	o.e.c.d	PROPN
inlawrev-2335	86	85	.	.	PROPN
inlawrev-2335	86	86	,	,	PUNCT
inlawrev-2335	86	87	the	the	DET
inlawrev-2335	86	88	taxation	taxation	NOUN
inlawrev-2335	86	89	of	of	ADP
inlawrev-2335	86	90	collective	collective	ADJ
inlawrev-2335	86	91	investment	investment	NOUN
inlawrev-2335	86	92	institutions	institution	NOUN
inlawrev-2335	86	93	(	(	PUNCT
inlawrev-2335	86	94	1978	1978	NUM
inlawrev-2335	86	95	)	)	PUNCT
inlawrev-2335	86	96	.	.	PUNCT
inlawrev-2335	87	1	"	"	PUNCT
inlawrev-2335	87	2	committee	committee	NOUN
inlawrev-2335	87	3	on	on	ADP
inlawrev-2335	87	4	fiscal	fiscal	ADJ
inlawrev-2335	87	5	affairs	affair	NOUN
inlawrev-2335	87	6	.	.	PUNCT
inlawrev-2335	88	1	o.e.c.d	o.e.c.d	ADP
inlawrev-2335	88	2	.	.	PROPN
inlawrev-2335	88	3	,	,	PUNCT
inlawrev-2335	88	4	model	model	NOUN
inlawrev-2335	88	5	double	double	ADJ
inlawrev-2335	88	6	taxation	taxation	NOUN
inlawrev-2335	88	7	convention	convention	NOUN
inlawrev-2335	88	8	on	on	ADP
inlawrev-2335	88	9	income	income	NOUN
inlawrev-2335	88	10	and	and	CCONJ
inlawrev-2335	88	11	on	on	ADP
inlawrev-2335	88	12	capital	capital	NOUN
inlawrev-2335	88	13	(	(	PUNCT
inlawrev-2335	88	14	rev	rev	PROPN
inlawrev-2335	88	15	.	.	PROPN
inlawrev-2335	89	1	ed	ed	NOUN
inlawrev-2335	89	2	.	.	PROPN
inlawrev-2335	90	1	1977	1977	NUM
inlawrev-2335	90	2	)	)	PUNCT
inlawrev-2335	91	1	[	[	X
inlawrev-2335	91	2	hereinafter	hereinafter	NOUN
inlawrev-2335	91	3	cited	cite	VERB
inlawrev-2335	91	4	as	as	ADP
inlawrev-2335	91	5	o.e.c.d	o.e.c.d	PROPN
inlawrev-2335	91	6	.	.	PROPN
inlawrev-2335	91	7	model	model	PROPN
inlawrev-2335	91	8	treaty	treaty	PROPN
inlawrev-2335	91	9	]	]	X
inlawrev-2335	91	10	.	.	PUNCT
inlawrev-2335	92	1	1979	1979	NUM
inlawrev-2335	92	2	]	]	PUNCT
inlawrev-2335	92	3	international	international	ADJ
inlawrev-2335	92	4	taxation	taxation	NOUN
inlawrev-2335	92	5	345	345	NUM
inlawrev-2335	92	6	tion	tion	NOUN
inlawrev-2335	92	7	provisions	provision	NOUN
inlawrev-2335	92	8	should	should	AUX
inlawrev-2335	92	9	be	be	AUX
inlawrev-2335	92	10	made	make	VERB
inlawrev-2335	92	11	an	an	DET
inlawrev-2335	92	12	integral	integral	ADJ
inlawrev-2335	92	13	part	part	NOUN
inlawrev-2335	92	14	of	of	ADP
inlawrev-2335	92	15	a	a	DET
inlawrev-2335	92	16	comprehensive	comprehensive	ADJ
inlawrev-2335	92	17	treaty	treaty	NOUN
inlawrev-2335	92	18	which	which	PRON
inlawrev-2335	92	19	contains	contain	VERB
inlawrev-2335	92	20	the	the	DET
inlawrev-2335	92	21	substantive	substantive	ADJ
inlawrev-2335	92	22	provisions	provision	NOUN
inlawrev-2335	92	23	concerned	concern	VERB
inlawrev-2335	92	24	with	with	ADP
inlawrev-2335	92	25	the	the	DET
inlawrev-2335	92	26	problem	problem	NOUN
inlawrev-2335	92	27	of	of	ADP
inlawrev-2335	92	28	double	double	ADJ
inlawrev-2335	92	29	taxation	taxation	NOUN
inlawrev-2335	92	30	,	,	PUNCT
inlawrev-2335	92	31	or	or	CCONJ
inlawrev-2335	92	32	whether	whether	SCONJ
inlawrev-2335	92	33	these	these	DET
inlawrev-2335	92	34	provisions	provision	NOUN
inlawrev-2335	92	35	should	should	AUX
inlawrev-2335	92	36	be	be	AUX
inlawrev-2335	92	37	considered	consider	VERB
inlawrev-2335	92	38	as	as	ADP
inlawrev-2335	92	39	separate	separate	ADJ
inlawrev-2335	92	40	and	and	CCONJ
inlawrev-2335	92	41	distinct	distinct	ADJ
inlawrev-2335	92	42	treaties	treaty	NOUN
inlawrev-2335	92	43	.	.	PUNCT
inlawrev-2335	93	1	the	the	DET
inlawrev-2335	93	2	following	follow	VERB
inlawrev-2335	93	3	is	be	AUX
inlawrev-2335	93	4	a	a	DET
inlawrev-2335	93	5	list	list	NOUN
inlawrev-2335	93	6	of	of	ADP
inlawrev-2335	93	7	the	the	DET
inlawrev-2335	93	8	considerations	consideration	NOUN
inlawrev-2335	93	9	,	,	PUNCT
inlawrev-2335	93	10	for	for	ADP
inlawrev-2335	93	11	the	the	DET
inlawrev-2335	93	12	most	most	ADJ
inlawrev-2335	93	13	part	part	NOUN
inlawrev-2335	93	14	suggested	suggest	VERB
inlawrev-2335	93	15	by	by	ADP
inlawrev-2335	93	16	the	the	DET
inlawrev-2335	93	17	league	league	NOUN
inlawrev-2335	93	18	's	's	PART
inlawrev-2335	93	19	work	work	NOUN
inlawrev-2335	93	20	,	,	PUNCT
inlawrev-2335	93	21	necessary	necessary	ADJ
inlawrev-2335	93	22	in	in	ADP
inlawrev-2335	93	23	deciding	decide	VERB
inlawrev-2335	93	24	whether	whether	SCONJ
inlawrev-2335	93	25	to	to	PART
inlawrev-2335	93	26	correlate	correlate	VERB
inlawrev-2335	93	27	and	and	CCONJ
inlawrev-2335	93	28	,	,	PUNCT
inlawrev-2335	93	29	if	if	SCONJ
inlawrev-2335	93	30	so	so	ADV
inlawrev-2335	93	31	,	,	PUNCT
inlawrev-2335	93	32	how	how	SCONJ
inlawrev-2335	93	33	to	to	PART
inlawrev-2335	93	34	correlate	correlate	VERB
inlawrev-2335	93	35	the	the	DET
inlawrev-2335	93	36	problems	problem	NOUN
inlawrev-2335	93	37	of	of	ADP
inlawrev-2335	93	38	double	double	ADJ
inlawrev-2335	93	39	taxation	taxation	NOUN
inlawrev-2335	93	40	and	and	CCONJ
inlawrev-2335	93	41	collection	collection	NOUN
inlawrev-2335	93	42	.	.	PUNCT
inlawrev-2335	94	1	1	1	X
inlawrev-2335	94	2	.	.	PUNCT
inlawrev-2335	95	1	both	both	DET
inlawrev-2335	95	2	problems	problem	NOUN
inlawrev-2335	95	3	are	be	AUX
inlawrev-2335	95	4	responsive	responsive	ADJ
inlawrev-2335	95	5	to	to	ADP
inlawrev-2335	95	6	the	the	DET
inlawrev-2335	95	7	concerns	concern	NOUN
inlawrev-2335	95	8	of	of	ADP
inlawrev-2335	95	9	the	the	DET
inlawrev-2335	95	10	taxpayers	taxpayer	NOUN
inlawrev-2335	95	11	and	and	CCONJ
inlawrev-2335	95	12	governments	government	NOUN
inlawrev-2335	95	13	^r^^;oz^;ed	^r^^;oz^;ed	NUM
inlawrev-2335	95	14	—	—	PUNCT
inlawrev-2335	95	15	although	although	SCONJ
inlawrev-2335	95	16	it	it	PRON
inlawrev-2335	95	17	might	might	AUX
inlawrev-2335	95	18	first	first	ADV
inlawrev-2335	95	19	be	be	AUX
inlawrev-2335	95	20	said	say	VERB
inlawrev-2335	95	21	that	that	SCONJ
inlawrev-2335	95	22	this	this	DET
inlawrev-2335	95	23	close	close	ADJ
inlawrev-2335	95	24	relationship	relationship	NOUN
inlawrev-2335	95	25	between	between	ADP
inlawrev-2335	95	26	double	double	ADJ
inlawrev-2335	95	27	taxation	taxation	NOUN
inlawrev-2335	95	28	and	and	CCONJ
inlawrev-2335	95	29	fiscal	fiscal	ADJ
inlawrev-2335	95	30	evasion	evasion	NOUN
inlawrev-2335	95	31	weighs	weigh	VERB
inlawrev-2335	95	32	on	on	ADP
inlawrev-2335	95	33	the	the	DET
inlawrev-2335	95	34	side	side	NOUN
inlawrev-2335	95	35	of	of	ADP
inlawrev-2335	95	36	the	the	DET
inlawrev-2335	95	37	more	more	ADV
inlawrev-2335	95	38	comprehensive	comprehensive	ADJ
inlawrev-2335	95	39	treatment	treatment	NOUN
inlawrev-2335	95	40	,	,	PUNCT
inlawrev-2335	95	41	the	the	DET
inlawrev-2335	95	42	committee	committee	NOUN
inlawrev-2335	95	43	of	of	ADP
inlawrev-2335	95	44	experts	expert	NOUN
inlawrev-2335	95	45	reasoned	reason	VERB
inlawrev-2335	95	46	:	:	PUNCT
inlawrev-2335	95	47	taxpayers	taxpayer	NOUN
inlawrev-2335	95	48	,	,	PUNCT
inlawrev-2335	95	49	alarmed	alarm	VERB
inlawrev-2335	95	50	by	by	ADP
inlawrev-2335	95	51	proposals	proposal	NOUN
inlawrev-2335	95	52	for	for	ADP
inlawrev-2335	95	53	fiscal	fiscal	ADJ
inlawrev-2335	95	54	control	control	NOUN
inlawrev-2335	95	55	do	do	AUX
inlawrev-2335	95	56	not	not	PART
inlawrev-2335	95	57	understand	understand	VERB
inlawrev-2335	95	58	why	why	SCONJ
inlawrev-2335	95	59	,	,	PUNCT
inlawrev-2335	95	60	before	before	ADP
inlawrev-2335	95	61	or	or	CCONJ
inlawrev-2335	95	62	during	during	ADP
inlawrev-2335	95	63	the	the	DET
inlawrev-2335	95	64	framing	framing	NOUN
inlawrev-2335	95	65	of	of	ADP
inlawrev-2335	95	66	measures	measure	NOUN
inlawrev-2335	95	67	which	which	PRON
inlawrev-2335	95	68	may	may	AUX
inlawrev-2335	95	69	prove	prove	VERB
inlawrev-2335	95	70	embarrassing	embarrassing	ADJ
inlawrev-2335	95	71	to	to	ADP
inlawrev-2335	95	72	them	they	PRON
inlawrev-2335	95	73	.	.	PUNCT
inlawrev-2335	96	1	states	state	NOUN
inlawrev-2335	96	2	do	do	AUX
inlawrev-2335	96	3	not	not	PART
inlawrev-2335	96	4	come	come	VERB
inlawrev-2335	96	5	to	to	ADP
inlawrev-2335	96	6	some	some	DET
inlawrev-2335	96	7	agreement	agreement	NOUN
inlawrev-2335	96	8	in	in	ADP
inlawrev-2335	96	9	order	order	NOUN
inlawrev-2335	96	10	suitably	suitably	ADV
inlawrev-2335	96	11	to	to	PART
inlawrev-2335	96	12	define	define	VERB
inlawrev-2335	96	13	their	their	PRON
inlawrev-2335	96	14	respective	respective	ADJ
inlawrev-2335	96	15	jurisdictions	jurisdiction	NOUN
inlawrev-2335	96	16	as	as	SCONJ
inlawrev-2335	96	17	regards	regard	VERB
inlawrev-2335	96	18	taxation	taxation	NOUN
inlawrev-2335	96	19	,	,	PUNCT
inlawrev-2335	96	20	and	and	CCONJ
inlawrev-2335	96	21	to	to	PART
inlawrev-2335	96	22	avoid	avoid	VERB
inlawrev-2335	96	23	taxation	taxation	NOUN
inlawrev-2335	96	24	.	.	PUNCT
inlawrev-2335	97	1	on	on	ADP
inlawrev-2335	97	2	the	the	DET
inlawrev-2335	97	3	other	other	ADJ
inlawrev-2335	97	4	hand	hand	NOUN
inlawrev-2335	97	5	,	,	PUNCT
inlawrev-2335	97	6	if	if	SCONJ
inlawrev-2335	97	7	states	state	NOUN
inlawrev-2335	97	8	,	,	PUNCT
inlawrev-2335	97	9	in	in	ADP
inlawrev-2335	97	10	concluding	conclude	VERB
inlawrev-2335	97	11	agreements	agreement	NOUN
inlawrev-2335	97	12	to	to	PART
inlawrev-2335	97	13	avoid	avoid	VERB
inlawrev-2335	97	14	double	double	ADJ
inlawrev-2335	97	15	taxation	taxation	NOUN
inlawrev-2335	97	16	,	,	PUNCT
inlawrev-2335	97	17	are	be	AUX
inlawrev-2335	97	18	given	give	VERB
inlawrev-2335	97	19	to	to	PART
inlawrev-2335	97	20	make	make	VERB
inlawrev-2335	97	21	sacrifices	sacrifice	NOUN
inlawrev-2335	97	22	in	in	ADP
inlawrev-2335	97	23	the	the	DET
inlawrev-2335	97	24	matter	matter	NOUN
inlawrev-2335	97	25	of	of	ADP
inlawrev-2335	97	26	the	the	DET
inlawrev-2335	97	27	yield	yield	NOUN
inlawrev-2335	97	28	from	from	ADP
inlawrev-2335	97	29	taxation	taxation	NOUN
inlawrev-2335	97	30	,	,	PUNCT
inlawrev-2335	97	31	owing	owe	VERB
inlawrev-2335	97	32	to	to	ADP
inlawrev-2335	97	33	the	the	DET
inlawrev-2335	97	34	granting	granting	NOUN
inlawrev-2335	97	35	of	of	ADP
inlawrev-2335	97	36	exemption	exemption	NOUN
inlawrev-2335	97	37	,	,	PUNCT
inlawrev-2335	97	38	or	or	CCONJ
inlawrev-2335	97	39	relief	relief	NOUN
inlawrev-2335	97	40	,	,	PUNCT
inlawrev-2335	97	41	or	or	CCONJ
inlawrev-2335	97	42	reduction	reduction	NOUN
inlawrev-2335	97	43	of	of	ADP
inlawrev-2335	97	44	the	the	DET
inlawrev-2335	97	45	rates	rate	NOUN
inlawrev-2335	97	46	of	of	ADP
inlawrev-2335	97	47	their	their	PRON
inlawrev-2335	97	48	taxes	taxis	NOUN
inlawrev-2335	97	49	,	,	PUNCT
inlawrev-2335	97	50	etc	etc	X
inlawrev-2335	97	51	.	.	X
inlawrev-2335	97	52	,	,	PUNCT
inlawrev-2335	97	53	they	they	PRON
inlawrev-2335	97	54	may	may	AUX
inlawrev-2335	97	55	properly	properly	ADV
inlawrev-2335	97	56	endeavor	endeavor	VERB
inlawrev-2335	97	57	to	to	PART
inlawrev-2335	97	58	find	find	VERB
inlawrev-2335	97	59	compensation	compensation	NOUN
inlawrev-2335	97	60	for	for	ADP
inlawrev-2335	97	61	what	what	PRON
inlawrev-2335	97	62	they	they	PRON
inlawrev-2335	97	63	thus	thus	ADV
inlawrev-2335	97	64	surrender	surrender	VERB
inlawrev-2335	97	65	in	in	ADP
inlawrev-2335	97	66	measures	measure	NOUN
inlawrev-2335	97	67	against	against	ADP
inlawrev-2335	97	68	tax	tax	NOUN
inlawrev-2335	97	69	evasion.^^	evasion.^^	PUNCT
inlawrev-2335	98	1	thus	thus	ADV
inlawrev-2335	98	2	,	,	PUNCT
inlawrev-2335	98	3	the	the	PRON
inlawrev-2335	98	4	greater	great	ADJ
inlawrev-2335	98	5	the	the	DET
inlawrev-2335	98	6	administrative	administrative	ADJ
inlawrev-2335	98	7	reach	reach	NOUN
inlawrev-2335	98	8	,	,	PUNCT
inlawrev-2335	98	9	the	the	DET
inlawrev-2335	98	10	more	more	ADJ
inlawrev-2335	98	11	concern	concern	NOUN
inlawrev-2335	98	12	with	with	ADP
inlawrev-2335	98	13	double	double	ADJ
inlawrev-2335	98	14	taxation	taxation	NOUN
inlawrev-2335	98	15	by	by	ADP
inlawrev-2335	98	16	the	the	DET
inlawrev-2335	98	17	taxpayer	taxpayer	NOUN
inlawrev-2335	98	18	;	;	PUNCT
inlawrev-2335	98	19	the	the	PRON
inlawrev-2335	98	20	greater	great	ADJ
inlawrev-2335	98	21	the	the	DET
inlawrev-2335	98	22	relief	relief	NOUN
inlawrev-2335	98	23	from	from	ADP
inlawrev-2335	98	24	double	double	ADJ
inlawrev-2335	98	25	taxation	taxation	NOUN
inlawrev-2335	98	26	,	,	PUNCT
inlawrev-2335	98	27	the	the	PRON
inlawrev-2335	98	28	greater	great	ADJ
inlawrev-2335	98	29	the	the	DET
inlawrev-2335	98	30	desire	desire	NOUN
inlawrev-2335	98	31	of	of	ADP
inlawrev-2335	98	32	government	government	NOUN
inlawrev-2335	98	33	to	to	PART
inlawrev-2335	98	34	extend	extend	VERB
inlawrev-2335	98	35	its	its	PRON
inlawrev-2335	98	36	administrative	administrative	ADJ
inlawrev-2335	98	37	reach	reach	NOUN
inlawrev-2335	98	38	.	.	PUNCT
inlawrev-2335	99	1	this	this	DET
inlawrev-2335	99	2	conflict	conflict	NOUN
inlawrev-2335	99	3	between	between	ADP
inlawrev-2335	99	4	the	the	DET
inlawrev-2335	99	5	two	two	NUM
inlawrev-2335	99	6	is	be	AUX
inlawrev-2335	99	7	best	well	ADV
inlawrev-2335	99	8	reconciled	reconcile	VERB
inlawrev-2335	99	9	,	,	PUNCT
inlawrev-2335	99	10	it	it	PRON
inlawrev-2335	99	11	would	would	AUX
inlawrev-2335	99	12	seem	seem	VERB
inlawrev-2335	99	13	,	,	PUNCT
inlawrev-2335	99	14	by	by	ADP
inlawrev-2335	99	15	dealing	deal	VERB
inlawrev-2335	99	16	with	with	ADP
inlawrev-2335	99	17	double	double	ADJ
inlawrev-2335	99	18	taxation	taxation	NOUN
inlawrev-2335	99	19	and	and	CCONJ
inlawrev-2335	99	20	fiscal	fiscal	ADJ
inlawrev-2335	99	21	evasion	evasion	NOUN
inlawrev-2335	99	22	together	together	ADV
inlawrev-2335	99	23	.	.	PUNCT
inlawrev-2335	100	1	2	2	X
inlawrev-2335	100	2	.	.	X
inlawrev-2335	100	3	having	have	VERB
inlawrev-2335	100	4	a	a	DET
inlawrev-2335	100	5	thorough	thorough	ADJ
inlawrev-2335	100	6	knowledge	knowledge	NOUN
inlawrev-2335	100	7	of	of	ADP
inlawrev-2335	100	8	the	the	DET
inlawrev-2335	100	9	other	other	ADJ
inlawrev-2335	100	10	country	country	NOUN
inlawrev-2335	100	11	's	's	PART
inlawrev-2335	100	12	tax	tax	NOUN
inlawrev-2335	100	13	system	system	NOUN
inlawrev-2335	100	14	is	be	AUX
inlawrev-2335	100	15	necessary	necessary	ADJ
inlawrev-2335	100	16	in	in	ADP
inlawrev-2335	100	17	working	work	VERB
inlawrev-2335	100	18	with	with	ADP
inlawrev-2335	100	19	both	both	DET
inlawrev-2335	100	20	problems	problem	NOUN
inlawrev-2335	100	21	.	.	PUNCT
inlawrev-2335	101	1	—	—	PUNCT
inlawrev-2335	101	2	opponents	opponent	NOUN
inlawrev-2335	101	3	of	of	ADP
inlawrev-2335	101	4	these	these	DET
inlawrev-2335	101	5	collection	collection	NOUN
inlawrev-2335	101	6	measures	measure	NOUN
inlawrev-2335	101	7	have	have	AUX
inlawrev-2335	101	8	complained	complain	VERB
inlawrev-2335	101	9	that	that	SCONJ
inlawrev-2335	101	10	not	not	PART
inlawrev-2335	101	11	enough	enough	ADV
inlawrev-2335	101	12	is	be	AUX
inlawrev-2335	101	13	known	know	VERB
inlawrev-2335	101	14	about	about	ADP
inlawrev-2335	101	15	the	the	DET
inlawrev-2335	101	16	foreign	foreign	ADJ
inlawrev-2335	101	17	tax	tax	NOUN
inlawrev-2335	101	18	system	system	NOUN
inlawrev-2335	101	19	to	to	PART
inlawrev-2335	101	20	which	which	PRON
inlawrev-2335	101	21	one	one	NUM
inlawrev-2335	101	22	government	government	NOUN
inlawrev-2335	101	23	measures	measure	VERB
inlawrev-2335	101	24	part	part	NOUN
inlawrev-2335	101	25	of	of	ADP
inlawrev-2335	101	26	its	its	PRON
inlawrev-2335	101	27	collection	collection	NOUN
inlawrev-2335	101	28	process.^^	process.^^	PUNCT
inlawrev-2335	101	29	in	in	ADP
inlawrev-2335	101	30	working	work	VERB
inlawrev-2335	101	31	out	out	ADP
inlawrev-2335	101	32	the	the	DET
inlawrev-2335	101	33	substantive	substantive	ADJ
inlawrev-2335	101	34	provisions	provision	NOUN
inlawrev-2335	101	35	on	on	ADP
inlawrev-2335	101	36	double	double	ADJ
inlawrev-2335	101	37	taxation	taxation	NOUN
inlawrev-2335	101	38	,	,	PUNCT
inlawrev-2335	101	39	each	each	DET
inlawrev-2335	101	40	country	country	NOUN
inlawrev-2335	101	41	must	must	AUX
inlawrev-2335	101	42	,	,	PUNCT
inlawrev-2335	101	43	of	of	ADP
inlawrev-2335	101	44	necessity	necessity	NOUN
inlawrev-2335	101	45	,	,	PUNCT
inlawrev-2335	101	46	study	study	NOUN
inlawrev-2335	101	47	in	in	ADP
inlawrev-2335	101	48	some	some	DET
inlawrev-2335	101	49	detail	detail	NOUN
inlawrev-2335	101	50	the	the	DET
inlawrev-2335	101	51	tax	tax	NOUN
inlawrev-2335	101	52	system	system	NOUN
inlawrev-2335	101	53	of	of	ADP
inlawrev-2335	101	54	the	the	DET
inlawrev-2335	101	55	other	other	ADJ
inlawrev-2335	101	56	.	.	PUNCT
inlawrev-2335	102	1	thus	thus	ADV
inlawrev-2335	102	2	,	,	PUNCT
inlawrev-2335	102	3	collection	collection	NOUN
inlawrev-2335	102	4	provisions	provision	NOUN
inlawrev-2335	102	5	emerging	emerge	VERB
inlawrev-2335	102	6	from	from	ADP
inlawrev-2335	102	7	an	an	DET
inlawrev-2335	102	8	informative	informative	ADJ
inlawrev-2335	102	9	exchange	exchange	NOUN
inlawrev-2335	102	10	between	between	ADP
inlawrev-2335	102	11	the	the	DET
inlawrev-2335	102	12	taxing	tax	VERB
inlawrev-2335	102	13	authorities	authority	NOUN
inlawrev-2335	102	14	become	become	VERB
inlawrev-2335	102	15	less	less	ADV
inlawrev-2335	102	16	amenable	amenable	ADJ
inlawrev-2335	102	17	to	to	PART
inlawrev-2335	102	18	attack	attack	VERB
inlawrev-2335	102	19	on	on	ADP
inlawrev-2335	102	20	the	the	DET
inlawrev-2335	102	21	basis	basis	NOUN
inlawrev-2335	102	22	of	of	ADP
inlawrev-2335	102	23	a	a	DET
inlawrev-2335	102	24	lack	lack	NOUN
inlawrev-2335	102	25	of	of	ADP
inlawrev-2335	102	26	knowledge	knowledge	NOUN
inlawrev-2335	102	27	of	of	ADP
inlawrev-2335	102	28	the	the	DET
inlawrev-2335	102	29	foreign	foreign	ADJ
inlawrev-2335	102	30	taxing	tax	VERB
inlawrev-2335	102	31	system	system	NOUN
inlawrev-2335	102	32	.	.	PUNCT
inlawrev-2335	103	1	^l.n	^l.n	PROPN
inlawrev-2335	103	2	1925	1925	NUM
inlawrev-2335	103	3	,	,	PUNCT
inlawrev-2335	103	4	supra	supra	PROPN
inlawrev-2335	103	5	note	note	NOUN
inlawrev-2335	103	6	10	10	NUM
inlawrev-2335	103	7	,	,	PUNCT
inlawrev-2335	103	8	at	at	ADP
inlawrev-2335	103	9	27	27	NUM
inlawrev-2335	103	10	.	.	PUNCT
inlawrev-2335	104	1	^^see	^^see	PUNCT
inlawrev-2335	104	2	report	report	NOUN
inlawrev-2335	104	3	to	to	ADP
inlawrev-2335	104	4	the	the	DET
inlawrev-2335	104	5	council	council	NOUN
inlawrev-2335	104	6	on	on	ADP
inlawrev-2335	104	7	the	the	DET
inlawrev-2335	104	8	work	work	NOUN
inlawrev-2335	104	9	of	of	ADP
inlawrev-2335	104	10	the	the	DET
inlawrev-2335	104	11	eighth	eighth	ADJ
inlawrev-2335	104	12	session	session	NOUN
inlawrev-2335	104	13	of	of	ADP
inlawrev-2335	104	14	the	the	DET
inlawrev-2335	104	15	fiscal	fiscal	ADJ
inlawrev-2335	104	16	committee	committee	NOUN
inlawrev-2335	104	17	,	,	PUNCT
inlawrev-2335	104	18	l.n	l.n	PROPN
inlawrev-2335	104	19	.	.	PROPN
inlawrev-2335	104	20	doc	doc	PROPN
inlawrev-2335	104	21	.	.	PUNCT
inlawrev-2335	105	1	no	no	INTJ
inlawrev-2335	105	2	.	.	PUNCT
inlawrev-2335	106	1	c.	c.	PROPN
inlawrev-2335	106	2	384	384	NUM
inlawrev-2335	106	3	.	.	PUNCT
inlawrev-2335	107	1	m.	m.	NOUN
inlawrev-2335	107	2	229	229	NUM
inlawrev-2335	107	3	.	.	PUNCT
inlawrev-2335	107	4	,	,	PUNCT
inlawrev-2335	107	5	1	1	NUM
inlawrev-2335	107	6	-	-	SYM
inlawrev-2335	107	7	2	2	NUM
inlawrev-2335	107	8	(	(	PUNCT
inlawrev-2335	107	9	1938	1938	NUM
inlawrev-2335	107	10	)	)	PUNCT
inlawrev-2335	107	11	.	.	PUNCT
inlawrev-2335	108	1	346	346	NUM
inlawrev-2335	108	2	indiana	indiana	PROPN
inlawrev-2335	108	3	law	law	NOUN
inlawrev-2335	108	4	review	review	NOUN
inlawrev-2335	108	5	[	[	X
inlawrev-2335	108	6	vol	vol	NOUN
inlawrev-2335	108	7	.	.	PUNCT
inlawrev-2335	109	1	12:341	12:341	NUM
inlawrev-2335	109	2	3	3	NUM
inlawrev-2335	109	3	.	.	PUNCT
inlawrev-2335	110	1	both	both	DET
inlawrev-2335	110	2	problems	problem	NOUN
inlawrev-2335	110	3	contain	contain	VERB
inlawrev-2335	110	4	equitable	equitable	ADJ
inlawrev-2335	110	5	concerns	concern	NOUN
inlawrev-2335	110	6	.	.	PUNCT
inlawrev-2335	111	1	—	—	PUNCT
inlawrev-2335	111	2	the	the	DET
inlawrev-2335	111	3	league	league	NOUN
inlawrev-2335	111	4	's	's	PART
inlawrev-2335	111	5	committee	committee	NOUN
inlawrev-2335	111	6	of	of	ADP
inlawrev-2335	111	7	technical	technical	ADJ
inlawrev-2335	111	8	experts	expert	NOUN
inlawrev-2335	111	9	saw	see	VERB
inlawrev-2335	111	10	the	the	DET
inlawrev-2335	111	11	connection	connection	NOUN
inlawrev-2335	111	12	as	as	ADP
inlawrev-2335	111	13	mainly	mainly	ADV
inlawrev-2335	111	14	a	a	DET
inlawrev-2335	111	15	moral	moral	ADJ
inlawrev-2335	111	16	one.^	one.^	NOUN
inlawrev-2335	111	17	*	*	PUNCT
inlawrev-2335	111	18	the	the	DET
inlawrev-2335	111	19	league	league	NOUN
inlawrev-2335	111	20	considered	consider	VERB
inlawrev-2335	111	21	the	the	DET
inlawrev-2335	111	22	goal	goal	NOUN
inlawrev-2335	111	23	of	of	ADP
inlawrev-2335	111	24	both	both	DET
inlawrev-2335	111	25	types	type	NOUN
inlawrev-2335	111	26	of	of	ADP
inlawrev-2335	111	27	provisions	provision	NOUN
inlawrev-2335	111	28	to	to	PART
inlawrev-2335	111	29	be	be	AUX
inlawrev-2335	111	30	the	the	DET
inlawrev-2335	111	31	equitable	equitable	ADJ
inlawrev-2335	111	32	distribution	distribution	NOUN
inlawrev-2335	111	33	of	of	ADP
inlawrev-2335	111	34	tax	tax	NOUN
inlawrev-2335	111	35	burdens	burden	NOUN
inlawrev-2335	111	36	between	between	ADP
inlawrev-2335	111	37	taxpayers	taxpayer	NOUN
inlawrev-2335	111	38	and	and	CCONJ
inlawrev-2335	111	39	governments	government	NOUN
inlawrev-2335	111	40	.	.	PUNCT
inlawrev-2335	112	1	therefore	therefore	ADV
inlawrev-2335	112	2	,	,	PUNCT
inlawrev-2335	112	3	separate	separate	ADJ
inlawrev-2335	112	4	treatment	treatment	NOUN
inlawrev-2335	112	5	,	,	PUNCT
inlawrev-2335	112	6	allowing	allow	VERB
inlawrev-2335	112	7	the	the	DET
inlawrev-2335	112	8	possibility	possibility	NOUN
inlawrev-2335	112	9	of	of	ADP
inlawrev-2335	112	10	a	a	DET
inlawrev-2335	112	11	one	one	NUM
inlawrev-2335	112	12	-	-	PUNCT
inlawrev-2335	112	13	sided	sided	ADJ
inlawrev-2335	112	14	approach	approach	NOUN
inlawrev-2335	112	15	,	,	PUNCT
inlawrev-2335	112	16	would	would	AUX
inlawrev-2335	112	17	lessen	lessen	VERB
inlawrev-2335	112	18	the	the	DET
inlawrev-2335	112	19	chances	chance	NOUN
inlawrev-2335	112	20	of	of	ADP
inlawrev-2335	112	21	achieving	achieve	VERB
inlawrev-2335	112	22	this	this	DET
inlawrev-2335	112	23	goal	goal	NOUN
inlawrev-2335	112	24	.	.	PUNCT
inlawrev-2335	113	1	stated	state	VERB
inlawrev-2335	113	2	in	in	ADP
inlawrev-2335	113	3	another	another	DET
inlawrev-2335	113	4	way	way	NOUN
inlawrev-2335	113	5	,	,	PUNCT
inlawrev-2335	113	6	the	the	DET
inlawrev-2335	113	7	problem	problem	NOUN
inlawrev-2335	113	8	could	could	AUX
inlawrev-2335	113	9	have	have	AUX
inlawrev-2335	113	10	been	be	AUX
inlawrev-2335	113	11	viewed	view	VERB
inlawrev-2335	113	12	as	as	ADP
inlawrev-2335	113	13	achieving	achieve	VERB
inlawrev-2335	113	14	an	an	DET
inlawrev-2335	113	15	equitable	equitable	ADJ
inlawrev-2335	113	16	distribution	distribution	NOUN
inlawrev-2335	113	17	of	of	ADP
inlawrev-2335	113	18	tax	tax	NOUN
inlawrev-2335	113	19	burdens	burden	NOUN
inlawrev-2335	113	20	and	and	CCONJ
inlawrev-2335	113	21	revenues	revenue	NOUN
inlawrev-2335	113	22	.	.	PUNCT
inlawrev-2335	114	1	the	the	DET
inlawrev-2335	114	2	most	most	ADV
inlawrev-2335	114	3	complete	complete	ADJ
inlawrev-2335	114	4	means	mean	NOUN
inlawrev-2335	114	5	towards	towards	ADP
inlawrev-2335	114	6	equitable	equitable	ADJ
inlawrev-2335	114	7	results	result	NOUN
inlawrev-2335	114	8	calls	call	VERB
inlawrev-2335	114	9	for	for	ADP
inlawrev-2335	114	10	both	both	CCONJ
inlawrev-2335	114	11	the	the	DET
inlawrev-2335	114	12	prevention	prevention	NOUN
inlawrev-2335	114	13	of	of	ADP
inlawrev-2335	114	14	fiscal	fiscal	ADJ
inlawrev-2335	114	15	evasion	evasion	NOUN
inlawrev-2335	114	16	and	and	CCONJ
inlawrev-2335	114	17	relief	relief	NOUN
inlawrev-2335	114	18	from	from	ADP
inlawrev-2335	114	19	double	double	ADJ
inlawrev-2335	114	20	taxation	taxation	NOUN
inlawrev-2335	114	21	.	.	PUNCT
inlawrev-2335	115	1	4	4	X
inlawrev-2335	115	2	.	.	X
inlawrev-2335	115	3	a	a	DET
inlawrev-2335	115	4	causal	causal	ADJ
inlawrev-2335	115	5	relationship	relationship	NOUN
inlawrev-2335	115	6	exists	exist	VERB
inlawrev-2335	115	7	between	between	ADP
inlawrev-2335	115	8	the	the	DET
inlawrev-2335	115	9	two	two	NUM
inlawrev-2335	115	10	problems	problem	NOUN
inlawrev-2335	115	11	.	.	PUNCT
inlawrev-2335	116	1	—	—	PUNCT
inlawrev-2335	116	2	notions	notion	NOUN
inlawrev-2335	116	3	expressed	express	VERB
inlawrev-2335	116	4	by	by	ADP
inlawrev-2335	116	5	the	the	DET
inlawrev-2335	116	6	league	league	NOUN
inlawrev-2335	116	7	as	as	ADP
inlawrev-2335	116	8	to	to	ADP
inlawrev-2335	116	9	the	the	DET
inlawrev-2335	116	10	causal	causal	ADJ
inlawrev-2335	116	11	effect	effect	NOUN
inlawrev-2335	116	12	the	the	DET
inlawrev-2335	116	13	two	two	NUM
inlawrev-2335	116	14	problems	problem	NOUN
inlawrev-2335	116	15	might	might	AUX
inlawrev-2335	116	16	have	have	AUX
inlawrev-2335	116	17	on	on	ADP
inlawrev-2335	116	18	each	each	DET
inlawrev-2335	116	19	other	other	ADJ
inlawrev-2335	116	20	support	support	VERB
inlawrev-2335	116	21	the	the	DET
inlawrev-2335	116	22	side	side	NOUN
inlawrev-2335	116	23	of	of	ADP
inlawrev-2335	116	24	the	the	DET
inlawrev-2335	116	25	twopronged	twopronged	ADJ
inlawrev-2335	116	26	,	,	PUNCT
inlawrev-2335	116	27	single	single	ADJ
inlawrev-2335	116	28	-	-	PUNCT
inlawrev-2335	116	29	treaty	treaty	NOUN
inlawrev-2335	116	30	approach.^^	approach.^^	PUNCT
inlawrev-2335	116	31	there	there	PRON
inlawrev-2335	116	32	were	be	VERB
inlawrev-2335	116	33	three	three	NUM
inlawrev-2335	116	34	aspects	aspect	NOUN
inlawrev-2335	116	35	to	to	ADP
inlawrev-2335	116	36	this	this	DET
inlawrev-2335	116	37	causal	causal	ADJ
inlawrev-2335	116	38	connection	connection	NOUN
inlawrev-2335	116	39	.	.	PUNCT
inlawrev-2335	117	1	first	first	ADV
inlawrev-2335	117	2	,	,	PUNCT
inlawrev-2335	117	3	the	the	DET
inlawrev-2335	117	4	decrease	decrease	NOUN
inlawrev-2335	117	5	in	in	ADP
inlawrev-2335	117	6	double	double	ADJ
inlawrev-2335	117	7	taxation	taxation	NOUN
inlawrev-2335	117	8	caused	cause	VERB
inlawrev-2335	117	9	a	a	DET
inlawrev-2335	117	10	decrease	decrease	NOUN
inlawrev-2335	117	11	in	in	ADP
inlawrev-2335	117	12	fiscal	fiscal	ADJ
inlawrev-2335	117	13	evasion	evasion	NOUN
inlawrev-2335	117	14	:	:	PUNCT
inlawrev-2335	117	15	double	double	ADJ
inlawrev-2335	117	16	taxation	taxation	NOUN
inlawrev-2335	117	17	,	,	PUNCT
inlawrev-2335	117	18	which	which	PRON
inlawrev-2335	117	19	affects	affect	VERB
inlawrev-2335	117	20	many	many	ADJ
inlawrev-2335	117	21	undertakings	undertaking	NOUN
inlawrev-2335	117	22	and	and	CCONJ
inlawrev-2335	117	23	persons	person	NOUN
inlawrev-2335	117	24	who	who	PRON
inlawrev-2335	117	25	exercise	exercise	VERB
inlawrev-2335	117	26	their	their	PRON
inlawrev-2335	117	27	trade	trade	NOUN
inlawrev-2335	117	28	or	or	CCONJ
inlawrev-2335	117	29	profession	profession	NOUN
inlawrev-2335	117	30	in	in	ADP
inlawrev-2335	117	31	several	several	ADJ
inlawrev-2335	117	32	countries	country	NOUN
inlawrev-2335	117	33	,	,	PUNCT
inlawrev-2335	117	34	or	or	CCONJ
inlawrev-2335	117	35	derive	derive	VERB
inlawrev-2335	117	36	their	their	PRON
inlawrev-2335	117	37	income	income	NOUN
inlawrev-2335	117	38	from	from	ADP
inlawrev-2335	117	39	countries	country	NOUN
inlawrev-2335	117	40	other	other	ADJ
inlawrev-2335	117	41	than	than	ADP
inlawrev-2335	117	42	the	the	DET
inlawrev-2335	117	43	one	one	NUM
inlawrev-2335	117	44	in	in	ADP
inlawrev-2335	117	45	which	which	PRON
inlawrev-2335	117	46	they	they	PRON
inlawrev-2335	117	47	reside	reside	VERB
inlawrev-2335	117	48	,	,	PUNCT
inlawrev-2335	117	49	imposes	impose	VERB
inlawrev-2335	117	50	on	on	ADP
inlawrev-2335	117	51	such	such	ADJ
inlawrev-2335	117	52	taxpayers	taxpayer	NOUN
inlawrev-2335	117	53	burdens	burden	NOUN
inlawrev-2335	117	54	which	which	PRON
inlawrev-2335	117	55	,	,	PUNCT
inlawrev-2335	117	56	in	in	ADP
inlawrev-2335	117	57	many	many	ADJ
inlawrev-2335	117	58	cases	case	NOUN
inlawrev-2335	117	59	,	,	PUNCT
inlawrev-2335	117	60	seem	seem	VERB
inlawrev-2335	117	61	truly	truly	ADV
inlawrev-2335	117	62	excessive	excessive	ADJ
inlawrev-2335	117	63	,	,	PUNCT
inlawrev-2335	117	64	if	if	SCONJ
inlawrev-2335	117	65	not	not	PART
inlawrev-2335	117	66	intolerable	intolerable	ADJ
inlawrev-2335	117	67	.	.	PUNCT
inlawrev-2335	118	1	at	at	ADP
inlawrev-2335	118	2	the	the	DET
inlawrev-2335	118	3	same	same	ADJ
inlawrev-2335	118	4	time	time	NOUN
inlawrev-2335	118	5	,	,	PUNCT
inlawrev-2335	118	6	any	any	DET
inlawrev-2335	118	7	excessive	excessive	ADJ
inlawrev-2335	118	8	taxation	taxation	NOUN
inlawrev-2335	118	9	,	,	PUNCT
inlawrev-2335	118	10	by	by	ADP
inlawrev-2335	118	11	its	its	PRON
inlawrev-2335	118	12	very	very	ADJ
inlawrev-2335	118	13	burden	burden	NOUN
inlawrev-2335	118	14	,	,	PUNCT
inlawrev-2335	118	15	brings	bring	VERB
inlawrev-2335	118	16	in	in	ADP
inlawrev-2335	118	17	its	its	PRON
inlawrev-2335	118	18	train	train	NOUN
inlawrev-2335	118	19	tax	tax	NOUN
inlawrev-2335	118	20	evasion	evasion	NOUN
inlawrev-2335	118	21	:	:	PUNCT
inlawrev-2335	118	22	.	.	PUNCT
inlawrev-2335	118	23	.	.	PUNCT
inlawrev-2335	118	24	.	.	PUNCT
inlawrev-2335	119	1	the	the	DET
inlawrev-2335	119	2	supression	supression	NOUN
inlawrev-2335	119	3	of	of	ADP
inlawrev-2335	119	4	double	double	ADJ
inlawrev-2335	119	5	taxation	taxation	NOUN
inlawrev-2335	119	6	is	be	AUX
inlawrev-2335	119	7	therefore	therefore	ADV
inlawrev-2335	119	8	closely	closely	ADV
inlawrev-2335	119	9	connected	connect	VERB
inlawrev-2335	119	10	with	with	ADP
inlawrev-2335	119	11	the	the	DET
inlawrev-2335	119	12	measures	measure	NOUN
inlawrev-2335	119	13	for	for	ADP
inlawrev-2335	119	14	the	the	DET
inlawrev-2335	119	15	systematic	systematic	ADJ
inlawrev-2335	119	16	prevention	prevention	NOUN
inlawrev-2335	119	17	or	or	CCONJ
inlawrev-2335	119	18	checking	checking	NOUN
inlawrev-2335	119	19	of	of	ADP
inlawrev-2335	119	20	such	such	ADJ
inlawrev-2335	119	21	evasion.^	evasion.^	PROPN
inlawrev-2335	119	22	®	®	NOUN
inlawrev-2335	119	23	second	second	ADJ
inlawrev-2335	119	24	,	,	PUNCT
inlawrev-2335	119	25	assistance	assistance	NOUN
inlawrev-2335	119	26	in	in	ADP
inlawrev-2335	119	27	-matters	-matter	NOUN
inlawrev-2335	119	28	of	of	ADP
inlawrev-2335	119	29	fiscal	fiscal	ADJ
inlawrev-2335	119	30	evasion	evasion	NOUN
inlawrev-2335	119	31	often	often	ADV
inlawrev-2335	119	32	caused	cause	VERB
inlawrev-2335	119	33	an	an	DET
inlawrev-2335	119	34	increase	increase	NOUN
inlawrev-2335	119	35	in	in	ADP
inlawrev-2335	119	36	double	double	ADJ
inlawrev-2335	119	37	taxation	taxation	NOUN
inlawrev-2335	119	38	;	;	PUNCT
inlawrev-2335	119	39	however	however	ADV
inlawrev-2335	119	40	,	,	PUNCT
inlawrev-2335	119	41	this	this	PRON
inlawrev-2335	119	42	might	might	AUX
inlawrev-2335	119	43	be	be	AUX
inlawrev-2335	119	44	remedied	remedie	VERB
inlawrev-2335	119	45	by	by	ADP
inlawrev-2335	119	46	dealing	deal	VERB
inlawrev-2335	119	47	with	with	ADP
inlawrev-2335	119	48	both	both	DET
inlawrev-2335	119	49	problems	problem	NOUN
inlawrev-2335	119	50	together	together	ADV
inlawrev-2335	119	51	.	.	PUNCT
inlawrev-2335	120	1	in	in	ADP
inlawrev-2335	120	2	an	an	DET
inlawrev-2335	120	3	early	early	ADJ
inlawrev-2335	120	4	report	report	NOUN
inlawrev-2335	120	5	,	,	PUNCT
inlawrev-2335	120	6	the	the	DET
inlawrev-2335	120	7	committee	committee	NOUN
inlawrev-2335	120	8	felt	feel	VERB
inlawrev-2335	120	9	that	that	SCONJ
inlawrev-2335	120	10	a	a	DET
inlawrev-2335	120	11	provision	provision	NOUN
inlawrev-2335	120	12	aimed	aim	VERB
inlawrev-2335	120	13	at	at	ADP
inlawrev-2335	120	14	controlling	control	VERB
inlawrev-2335	120	15	fiscal	fiscal	ADJ
inlawrev-2335	120	16	evasion	evasion	NOUN
inlawrev-2335	120	17	would	would	AUX
inlawrev-2335	120	18	increase	increase	VERB
inlawrev-2335	120	19	*	*	PUNCT
inlawrev-2335	120	20	*	*	PUNCT
inlawrev-2335	120	21	the	the	DET
inlawrev-2335	120	22	mischievous	mischievous	ADJ
inlawrev-2335	120	23	consequences	consequence	NOUN
inlawrev-2335	120	24	of	of	ADP
inlawrev-2335	120	25	double	double	ADJ
inlawrev-2335	120	26	taxation	taxation	NOUN
inlawrev-2335	120	27	on	on	ADP
inlawrev-2335	120	28	account	account	NOUN
inlawrev-2335	120	29	of	of	ADP
inlawrev-2335	120	30	the	the	DET
inlawrev-2335	120	31	conflict	conflict	NOUN
inlawrev-2335	120	32	of	of	ADP
inlawrev-2335	120	33	laws	law	NOUN
inlawrev-2335	120	34	in	in	ADP
inlawrev-2335	120	35	respect	respect	NOUN
inlawrev-2335	120	36	of	of	ADP
inlawrev-2335	120	37	domicile	domicile	NOUN
inlawrev-2335	120	38	,	,	PUNCT
inlawrev-2335	120	39	"	"	PUNCT
inlawrev-2335	120	40	"	"	PUNCT
inlawrev-2335	120	41	but	but	CCONJ
inlawrev-2335	120	42	continued	continue	VERB
inlawrev-2335	120	43	:	:	PUNCT
inlawrev-2335	120	44	to	to	ADP
inlawrev-2335	120	45	this	this	DET
inlawrev-2335	120	46	objection	objection	NOUN
inlawrev-2335	120	47	...	...	PUNCT
inlawrev-2335	121	1	it	it	PRON
inlawrev-2335	121	2	may	may	AUX
inlawrev-2335	121	3	be	be	AUX
inlawrev-2335	121	4	replied	reply	VERB
inlawrev-2335	121	5	that	that	SCONJ
inlawrev-2335	121	6	the	the	DET
inlawrev-2335	121	7	proposed	propose	VERB
inlawrev-2335	121	8	resolutions	resolution	NOUN
inlawrev-2335	121	9	(	(	PUNCT
inlawrev-2335	121	10	referring	refer	VERB
inlawrev-2335	121	11	to	to	ADP
inlawrev-2335	121	12	its	its	PRON
inlawrev-2335	121	13	1925	1925	NUM
inlawrev-2335	121	14	resolutions	resolution	NOUN
inlawrev-2335	121	15	on	on	ADP
inlawrev-2335	121	16	double	double	ADJ
inlawrev-2335	121	17	'	'	PUNCT
inlawrev-2335	121	18	taxation	taxation	NOUN
inlawrev-2335	121	19	and	and	CCONJ
inlawrev-2335	121	20	tax	tax	NOUN
inlawrev-2335	121	21	evasion	evasion	NOUN
inlawrev-2335	121	22	)	)	PUNCT
inlawrev-2335	121	23	form	form	VERB
inlawrev-2335	121	24	an	an	DET
inlawrev-2335	121	25	indivisible	indivisible	ADJ
inlawrev-2335	121	26	whole	whole	NOUN
inlawrev-2335	121	27	,	,	PUNCT
inlawrev-2335	121	28	and	and	CCONJ
inlawrev-2335	121	29	that	that	SCONJ
inlawrev-2335	121	30	their	their	PRON
inlawrev-2335	121	31	object	object	NOUN
inlawrev-2335	121	32	is	be	AUX
inlawrev-2335	121	33	to	to	PART
inlawrev-2335	121	34	prevent	prevent	VERB
inlawrev-2335	121	35	both	both	PRON
inlawrev-2335	121	36	double	double	ADJ
inlawrev-2335	121	37	taxation	taxation	NOUN
inlawrev-2335	121	38	and	and	CCONJ
inlawrev-2335	121	39	tax	tax	NOUN
inlawrev-2335	121	40	eva"sec	eva"sec	X
inlawrev-2335	121	41	l.n	l.n	PROPN
inlawrev-2335	121	42	1925	1925	NUM
inlawrev-2335	121	43	,	,	PUNCT
inlawrev-2335	121	44	supra	supra	PROPN
inlawrev-2335	121	45	note	note	NOUN
inlawrev-2335	121	46	10	10	NUM
inlawrev-2335	121	47	,	,	PUNCT
inlawrev-2335	121	48	at	at	ADP
inlawrev-2335	121	49	28	28	NUM
inlawrev-2335	121	50	.	.	PUNCT
inlawrev-2335	122	1	^'l.n	^'l.n	NUM
inlawrev-2335	122	2	1927	1927	NUM
inlawrev-2335	122	3	,	,	PUNCT
inlawrev-2335	122	4	supra	supra	PROPN
inlawrev-2335	122	5	note	note	PROPN
inlawrev-2335	122	6	11	11	NUM
inlawrev-2335	122	7	,	,	PUNCT
inlawrev-2335	122	8	at	at	ADP
inlawrev-2335	122	9	8	8	NUM
inlawrev-2335	122	10	.	.	PUNCT
inlawrev-2335	122	11	''	''	PUNCT
inlawrev-2335	123	1	i	i	PRON
inlawrev-2335	123	2	d.	d.	PROPN
inlawrev-2335	123	3	at	at	ADP
inlawrev-2335	123	4	8	8	NUM
inlawrev-2335	123	5	-	-	SYM
inlawrev-2335	123	6	9	9	NUM
inlawrev-2335	123	7	.	.	PUNCT
inlawrev-2335	124	1	"	"	PUNCT
inlawrev-2335	124	2	l.iv	l.iv	NOUN
inlawrev-2335	124	3	.	.	PROPN
inlawrev-2335	124	4	1925	1925	NUM
inlawrev-2335	124	5	,	,	PUNCT
inlawrev-2335	124	6	supra	supra	PROPN
inlawrev-2335	124	7	note	note	NOUN
inlawrev-2335	124	8	10	10	NUM
inlawrev-2335	124	9	,	,	PUNCT
inlawrev-2335	124	10	at	at	ADP
inlawrev-2335	124	11	25	25	NUM
inlawrev-2335	124	12	.	.	PUNCT
inlawrev-2335	124	13	1979	1979	NUM
inlawrev-2335	124	14	]	]	PUNCT
inlawrev-2335	124	15	international	international	ADJ
inlawrev-2335	124	16	taxation	taxation	NOUN
inlawrev-2335	124	17	347	347	NUM
inlawrev-2335	124	18	sion	sion	NOUN
inlawrev-2335	124	19	.	.	PUNCT
inlawrev-2335	125	1	the	the	DET
inlawrev-2335	125	2	foregoing	forego	VERB
inlawrev-2335	125	3	criticism	criticism	NOUN
inlawrev-2335	125	4	will	will	AUX
inlawrev-2335	125	5	be	be	AUX
inlawrev-2335	125	6	seen	see	VERB
inlawrev-2335	125	7	to	to	PART
inlawrev-2335	125	8	furnish	furnish	VERB
inlawrev-2335	125	9	fresh	fresh	ADJ
inlawrev-2335	125	10	proof	proof	NOUN
inlawrev-2335	125	11	of	of	ADP
inlawrev-2335	125	12	the	the	DET
inlawrev-2335	125	13	close	close	ADJ
inlawrev-2335	125	14	connection	connection	NOUN
inlawrev-2335	125	15	between	between	ADP
inlawrev-2335	125	16	the	the	DET
inlawrev-2335	125	17	two	two	NUM
inlawrev-2335	125	18	problems.^	problems.^	NOUN
inlawrev-2335	125	19	®	®	NOUN
inlawrev-2335	125	20	the	the	DET
inlawrev-2335	125	21	third	third	ADJ
inlawrev-2335	125	22	aspect	aspect	NOUN
inlawrev-2335	125	23	of	of	ADP
inlawrev-2335	125	24	this	this	DET
inlawrev-2335	125	25	relationship	relationship	NOUN
inlawrev-2335	125	26	arises	arise	VERB
inlawrev-2335	125	27	in	in	ADP
inlawrev-2335	125	28	the	the	DET
inlawrev-2335	125	29	context	context	NOUN
inlawrev-2335	125	30	of	of	ADP
inlawrev-2335	125	31	double	double	ADJ
inlawrev-2335	125	32	taxation	taxation	NOUN
inlawrev-2335	125	33	treaties	treaty	NOUN
inlawrev-2335	125	34	which	which	PRON
inlawrev-2335	125	35	give	give	VERB
inlawrev-2335	125	36	special	special	ADJ
inlawrev-2335	125	37	benefits	benefit	NOUN
inlawrev-2335	125	38	to	to	ADP
inlawrev-2335	125	39	the	the	DET
inlawrev-2335	125	40	signatory	signatory	NOUN
inlawrev-2335	125	41	states	state	NOUN
inlawrev-2335	125	42	as	as	ADP
inlawrev-2335	125	43	a	a	DET
inlawrev-2335	125	44	means	means	NOUN
inlawrev-2335	125	45	of	of	ADP
inlawrev-2335	125	46	dealing	deal	VERB
inlawrev-2335	125	47	with	with	ADP
inlawrev-2335	125	48	double	double	ADJ
inlawrev-2335	125	49	taxation	taxation	NOUN
inlawrev-2335	125	50	.	.	PUNCT
inlawrev-2335	126	1	the	the	DET
inlawrev-2335	126	2	measures	measure	NOUN
inlawrev-2335	126	3	aimed	aim	VERB
inlawrev-2335	126	4	at	at	ADP
inlawrev-2335	126	5	fiscal	fiscal	ADJ
inlawrev-2335	126	6	evasion	evasion	NOUN
inlawrev-2335	126	7	in	in	ADP
inlawrev-2335	126	8	this	this	DET
inlawrev-2335	126	9	context	context	NOUN
inlawrev-2335	126	10	have	have	VERB
inlawrev-2335	126	11	quite	quite	DET
inlawrev-2335	126	12	a	a	DET
inlawrev-2335	126	13	narrow	narrow	ADJ
inlawrev-2335	126	14	application	application	NOUN
inlawrev-2335	126	15	because	because	SCONJ
inlawrev-2335	126	16	their	their	PRON
inlawrev-2335	126	17	need	need	NOUN
inlawrev-2335	126	18	is	be	AUX
inlawrev-2335	126	19	due	due	ADJ
inlawrev-2335	126	20	solely	solely	ADV
inlawrev-2335	126	21	to	to	ADP
inlawrev-2335	126	22	the	the	DET
inlawrev-2335	126	23	double	double	ADJ
inlawrev-2335	126	24	taxation	taxation	NOUN
inlawrev-2335	126	25	provisions	provision	NOUN
inlawrev-2335	126	26	.	.	PUNCT
inlawrev-2335	127	1	the	the	DET
inlawrev-2335	127	2	league	league	NOUN
inlawrev-2335	127	3	realized	realize	VERB
inlawrev-2335	127	4	this	this	DET
inlawrev-2335	127	5	development	development	NOUN
inlawrev-2335	127	6	when	when	SCONJ
inlawrev-2335	127	7	it	it	PRON
inlawrev-2335	127	8	concluded	conclude	VERB
inlawrev-2335	127	9	:	:	PUNCT
inlawrev-2335	127	10	on	on	ADP
inlawrev-2335	127	11	the	the	DET
inlawrev-2335	127	12	one	one	NUM
inlawrev-2335	127	13	hand	hand	NOUN
inlawrev-2335	127	14	,	,	PUNCT
inlawrev-2335	127	15	conventions	convention	NOUN
inlawrev-2335	127	16	suggested	suggest	VERB
inlawrev-2335	127	17	for	for	ADP
inlawrev-2335	127	18	avoiding	avoid	VERB
inlawrev-2335	127	19	double	double	ADJ
inlawrev-2335	127	20	taxation	taxation	NOUN
inlawrev-2335	127	21	may	may	AUX
inlawrev-2335	127	22	contain	contain	VERB
inlawrev-2335	127	23	special	special	ADJ
inlawrev-2335	127	24	measures	measure	NOUN
inlawrev-2335	127	25	against	against	ADP
inlawrev-2335	127	26	evasion	evasion	NOUN
inlawrev-2335	127	27	,	,	PUNCT
inlawrev-2335	127	28	destined	destine	VERB
inlawrev-2335	127	29	to	to	PART
inlawrev-2335	127	30	prevent	prevent	VERB
inlawrev-2335	127	31	any	any	DET
inlawrev-2335	127	32	abuse	abuse	NOUN
inlawrev-2335	127	33	arising	arise	VERB
inlawrev-2335	127	34	from	from	ADP
inlawrev-2335	127	35	their	their	PRON
inlawrev-2335	127	36	application	application	NOUN
inlawrev-2335	127	37	;	;	PUNCT
inlawrev-2335	127	38	on	on	ADP
inlawrev-2335	127	39	the	the	DET
inlawrev-2335	127	40	other	other	ADJ
inlawrev-2335	127	41	hand	hand	NOUN
inlawrev-2335	127	42	,	,	PUNCT
inlawrev-2335	127	43	the	the	DET
inlawrev-2335	127	44	exchange	exchange	NOUN
inlawrev-2335	127	45	of	of	ADP
inlawrev-2335	127	46	information	information	NOUN
inlawrev-2335	127	47	may	may	AUX
inlawrev-2335	127	48	perhaps	perhaps	ADV
inlawrev-2335	127	49	lead	lead	VERB
inlawrev-2335	127	50	to	to	ADP
inlawrev-2335	127	51	duplication	duplication	NOUN
inlawrev-2335	127	52	in	in	ADP
inlawrev-2335	127	53	the	the	DET
inlawrev-2335	127	54	levying	levying	NOUN
inlawrev-2335	127	55	(	(	PUNCT
inlawrev-2335	127	56	or	or	CCONJ
inlawrev-2335	127	57	collecting	collecting	NOUN
inlawrev-2335	127	58	)	)	PUNCT
inlawrev-2335	127	59	of	of	ADP
inlawrev-2335	127	60	taxes	taxis	NOUN
inlawrev-2335	127	61	.	.	PUNCT
inlawrev-2335	128	1	this	this	PRON
inlawrev-2335	128	2	is	be	AUX
inlawrev-2335	128	3	tantamount	tantamount	ADJ
inlawrev-2335	128	4	to	to	ADP
inlawrev-2335	128	5	saying	say	VERB
inlawrev-2335	128	6	that	that	SCONJ
inlawrev-2335	128	7	,	,	PUNCT
inlawrev-2335	128	8	in	in	ADP
inlawrev-2335	128	9	elaborating	elaborate	VERB
inlawrev-2335	128	10	any	any	DET
inlawrev-2335	128	11	practical	practical	ADJ
inlawrev-2335	128	12	measure	measure	NOUN
inlawrev-2335	128	13	for	for	ADP
inlawrev-2335	128	14	dealing	deal	VERB
inlawrev-2335	128	15	with	with	ADP
inlawrev-2335	128	16	one	one	NUM
inlawrev-2335	128	17	of	of	ADP
inlawrev-2335	128	18	these	these	DET
inlawrev-2335	128	19	problems	problem	NOUN
inlawrev-2335	128	20	,	,	PUNCT
inlawrev-2335	128	21	account	account	NOUN
inlawrev-2335	128	22	must	must	AUX
inlawrev-2335	128	23	also	also	ADV
inlawrev-2335	128	24	be	be	AUX
inlawrev-2335	128	25	taken	take	VERB
inlawrev-2335	128	26	of	of	ADP
inlawrev-2335	128	27	the	the	DET
inlawrev-2335	128	28	other.^^	other.^^	NOUN
inlawrev-2335	128	29	5	5	NUM
inlawrev-2335	128	30	.	.	PUNCT
inlawrev-2335	128	31	collection	collection	NOUN
inlawrev-2335	128	32	provisions	provision	NOUN
inlawrev-2335	128	33	may	may	AUX
inlawrev-2335	128	34	reimburse	reimburse	VERB
inlawrev-2335	128	35	a	a	DET
inlawrev-2335	128	36	government	government	NOUN
inlawrev-2335	128	37	for	for	ADP
inlawrev-2335	128	38	the	the	DET
inlawrev-2335	128	39	loss	loss	NOUN
inlawrev-2335	128	40	from	from	ADP
inlawrev-2335	128	41	double	double	ADJ
inlawrev-2335	128	42	taxation	taxation	NOUN
inlawrev-2335	128	43	provisions	provision	NOUN
inlawrev-2335	128	44	.	.	PUNCT
inlawrev-2335	129	1	—	—	PUNCT
inlawrev-2335	129	2	ytiiediwe	ytiiediwe	ADJ
inlawrev-2335	129	3	measures	measure	NOUN
inlawrev-2335	129	4	of	of	ADP
inlawrev-2335	129	5	collection	collection	NOUN
inlawrev-2335	129	6	assistance	assistance	NOUN
inlawrev-2335	129	7	are	be	AUX
inlawrev-2335	129	8	a	a	DET
inlawrev-2335	129	9	means	means	NOUN
inlawrev-2335	129	10	to	to	PART
inlawrev-2335	129	11	reimburse	reimburse	VERB
inlawrev-2335	129	12	countries	country	NOUN
inlawrev-2335	129	13	for	for	ADP
inlawrev-2335	129	14	the	the	DET
inlawrev-2335	129	15	loss	loss	NOUN
inlawrev-2335	129	16	of	of	ADP
inlawrev-2335	129	17	revenue	revenue	NOUN
inlawrev-2335	129	18	sustained	sustain	VERB
inlawrev-2335	129	19	from	from	ADP
inlawrev-2335	129	20	the	the	DET
inlawrev-2335	129	21	double	double	ADJ
inlawrev-2335	129	22	taxation	taxation	NOUN
inlawrev-2335	129	23	provisions	provision	NOUN
inlawrev-2335	129	24	.	.	PUNCT
inlawrev-2335	130	1	provisions	provision	NOUN
inlawrev-2335	130	2	concerned	concern	VERB
inlawrev-2335	130	3	with	with	ADP
inlawrev-2335	130	4	fiscal	fiscal	ADJ
inlawrev-2335	130	5	evasion	evasion	NOUN
inlawrev-2335	130	6	might	might	AUX
inlawrev-2335	130	7	cushion	cushion	VERB
inlawrev-2335	130	8	the	the	DET
inlawrev-2335	130	9	loss	loss	NOUN
inlawrev-2335	130	10	in	in	ADP
inlawrev-2335	130	11	revenue	revenue	NOUN
inlawrev-2335	130	12	caused	cause	VERB
inlawrev-2335	130	13	by	by	ADP
inlawrev-2335	130	14	double	double	ADJ
inlawrev-2335	130	15	taxation	taxation	NOUN
inlawrev-2335	130	16	provisions	provision	NOUN
inlawrev-2335	130	17	,	,	PUNCT
inlawrev-2335	130	18	and	and	CCONJ
inlawrev-2335	130	19	,	,	PUNCT
inlawrev-2335	130	20	therefore	therefore	ADV
inlawrev-2335	130	21	,	,	PUNCT
inlawrev-2335	130	22	provide	provide	VERB
inlawrev-2335	130	23	an	an	DET
inlawrev-2335	130	24	incentive	incentive	NOUN
inlawrev-2335	130	25	for	for	SCONJ
inlawrev-2335	130	26	more	more	ADJ
inlawrev-2335	130	27	nations	nation	NOUN
inlawrev-2335	130	28	to	to	PART
inlawrev-2335	130	29	enter	enter	VERB
inlawrev-2335	130	30	such	such	ADJ
inlawrev-2335	130	31	agreements.^	agreements.^	NOUN
inlawrev-2335	130	32	"	"	PUNCT
inlawrev-2335	130	33	6	6	NUM
inlawrev-2335	130	34	.	.	X
inlawrev-2335	130	35	double	double	ADJ
inlawrev-2335	130	36	taxation	taxation	NOUN
inlawrev-2335	130	37	provisions	provision	NOUN
inlawrev-2335	130	38	may	may	AUX
inlawrev-2335	130	39	carry	carry	VERB
inlawrev-2335	130	40	the	the	DET
inlawrev-2335	130	41	collection	collection	NOUN
inlawrev-2335	130	42	provisions	provision	NOUN
inlawrev-2335	130	43	past	past	ADP
inlawrev-2335	130	44	taxpayer	taxpayer	NOUN
inlawrev-2335	130	45	disapproval	disapproval	NOUN
inlawrev-2335	130	46	—	—	PUNCT
inlawrev-2335	130	47	because	because	SCONJ
inlawrev-2335	130	48	governments	government	NOUN
inlawrev-2335	130	49	must	must	AUX
inlawrev-2335	130	50	,	,	PUNCT
inlawrev-2335	130	51	in	in	ADP
inlawrev-2335	130	52	many	many	ADJ
inlawrev-2335	130	53	instances	instance	NOUN
inlawrev-2335	130	54	,	,	PUNCT
inlawrev-2335	130	55	bend	bend	VERB
inlawrev-2335	130	56	to	to	ADP
inlawrev-2335	130	57	the	the	DET
inlawrev-2335	130	58	will	will	NOUN
inlawrev-2335	130	59	of	of	ADP
inlawrev-2335	130	60	their	their	PRON
inlawrev-2335	130	61	taxpayers	taxpayer	NOUN
inlawrev-2335	130	62	,	,	PUNCT
inlawrev-2335	130	63	a	a	DET
inlawrev-2335	130	64	point	point	NOUN
inlawrev-2335	130	65	of	of	ADP
inlawrev-2335	130	66	government	government	NOUN
inlawrev-2335	130	67	strategy	strategy	NOUN
inlawrev-2335	130	68	is	be	AUX
inlawrev-2335	130	69	the	the	DET
inlawrev-2335	130	70	ability	ability	NOUN
inlawrev-2335	130	71	to	to	PART
inlawrev-2335	130	72	enhance	enhance	VERB
inlawrev-2335	130	73	taxpayer	taxpayer	NOUN
inlawrev-2335	130	74	reception	reception	NOUN
inlawrev-2335	130	75	of	of	ADP
inlawrev-2335	130	76	collection	collection	NOUN
inlawrev-2335	130	77	provisions	provision	NOUN
inlawrev-2335	130	78	.	.	PUNCT
inlawrev-2335	131	1	taxpayers	taxpayer	NOUN
inlawrev-2335	131	2	,	,	PUNCT
inlawrev-2335	131	3	mindful	mindful	ADJ
inlawrev-2335	131	4	of	of	ADP
inlawrev-2335	131	5	the	the	DET
inlawrev-2335	131	6	benefits	benefit	NOUN
inlawrev-2335	131	7	received	receive	VERB
inlawrev-2335	131	8	from	from	ADP
inlawrev-2335	131	9	double	double	ADJ
inlawrev-2335	131	10	taxation	taxation	NOUN
inlawrev-2335	131	11	provisions	provision	NOUN
inlawrev-2335	131	12	,	,	PUNCT
inlawrev-2335	131	13	would	would	AUX
inlawrev-2335	131	14	be	be	AUX
inlawrev-2335	131	15	more	more	ADV
inlawrev-2335	131	16	receptive	receptive	ADJ
inlawrev-2335	131	17	to	to	ADP
inlawrev-2335	131	18	a	a	DET
inlawrev-2335	131	19	comprehensive	comprehensive	ADJ
inlawrev-2335	131	20	treaty	treaty	NOUN
inlawrev-2335	131	21	with	with	ADP
inlawrev-2335	131	22	inseparable	inseparable	ADJ
inlawrev-2335	131	23	collection	collection	NOUN
inlawrev-2335	131	24	provisions.^^	provisions.^^	NOUN
inlawrev-2335	131	25	coordination	coordination	NOUN
inlawrev-2335	131	26	between	between	ADP
inlawrev-2335	131	27	the	the	DET
inlawrev-2335	131	28	two	two	NUM
inlawrev-2335	131	29	problems	problem	NOUN
inlawrev-2335	131	30	may	may	AUX
inlawrev-2335	131	31	also	also	ADV
inlawrev-2335	131	32	meet	meet	VERB
inlawrev-2335	131	33	the	the	DET
inlawrev-2335	131	34	criticism	criticism	NOUN
inlawrev-2335	131	35	that	that	SCONJ
inlawrev-2335	131	36	collection	collection	NOUN
inlawrev-2335	131	37	provisions	provision	NOUN
inlawrev-2335	131	38	interfere	interfere	VERB
inlawrev-2335	131	39	with	with	ADP
inlawrev-2335	131	40	the	the	DET
inlawrev-2335	131	41	free	free	ADJ
inlawrev-2335	131	42	flow	flow	NOUN
inlawrev-2335	131	43	of	of	ADP
inlawrev-2335	131	44	capital	capital	NOUN
inlawrev-2335	131	45	inasmuch	inasmuch	ADJ
inlawrev-2335	131	46	as	as	ADP
inlawrev-2335	131	47	double	double	ADJ
inlawrev-2335	131	48	taxation	taxation	NOUN
inlawrev-2335	131	49	,	,	PUNCT
inlawrev-2335	131	50	which	which	PRON
inlawrev-2335	131	51	aids	aid	VERB
inlawrev-2335	131	52	the	the	DET
inlawrev-2335	131	53	flow	flow	NOUN
inlawrev-2335	131	54	of	of	ADP
inlawrev-2335	131	55	capital	capital	NOUN
inlawrev-2335	131	56	,	,	PUNCT
inlawrev-2335	131	57	tends	tend	VERB
inlawrev-2335	131	58	to	to	PART
inlawrev-2335	131	59	counteract	counteract	VERB
inlawrev-2335	131	60	any	any	DET
inlawrev-2335	131	61	inhibiting	inhibiting	ADJ
inlawrev-2335	131	62	effects	effect	NOUN
inlawrev-2335	131	63	that	that	SCONJ
inlawrev-2335	131	64	the	the	DET
inlawrev-2335	131	65	collection	collection	NOUN
inlawrev-2335	131	66	provisions	provision	NOUN
inlawrev-2335	131	67	may	may	AUX
inlawrev-2335	131	68	have	have	VERB
inlawrev-2335	131	69	.	.	PUNCT
inlawrev-2335	132	1	7	7	X
inlawrev-2335	132	2	.	.	X
inlawrev-2335	132	3	a	a	DET
inlawrev-2335	132	4	double	double	ADJ
inlawrev-2335	132	5	taxation	taxation	NOUN
inlawrev-2335	132	6	provision	provision	NOUN
inlawrev-2335	132	7	insuring	insure	VERB
inlawrev-2335	132	8	equality	equality	NOUN
inlawrev-2335	132	9	of	of	ADP
inlawrev-2335	132	10	treatment	treatment	NOUN
inlawrev-2335	132	11	helps	help	VERB
inlawrev-2335	132	12	meet	meet	VERB
inlawrev-2335	132	13	the	the	DET
inlawrev-2335	132	14	taxpayer	taxpayer	NOUN
inlawrev-2335	132	15	's	's	PART
inlawrev-2335	132	16	fear	fear	NOUN
inlawrev-2335	132	17	of	of	ADP
inlawrev-2335	132	18	abandonment	abandonment	NOUN
inlawrev-2335	132	19	to	to	ADP
inlawrev-2335	132	20	the	the	DET
inlawrev-2335	132	21	collection	collection	NOUN
inlawrev-2335	132	22	pro""id	pro""id	PROPN
inlawrev-2335	132	23	.	.	PUNCT
inlawrev-2335	132	24	''	''	PUNCT
inlawrev-2335	133	1	i	i	PROPN
inlawrev-2335	133	2	d.	d.	PROPN
inlawrev-2335	133	3	'	'	PROPN
inlawrev-2335	133	4	^conventions	^convention	NOUN
inlawrev-2335	133	5	with	with	ADP
inlawrev-2335	133	6	south	south	PROPN
inlawrev-2335	133	7	africa	africa	PROPN
inlawrev-2335	133	8	,	,	PUNCT
inlawrev-2335	133	9	new	new	PROPN
inlawrev-2335	133	10	zealand	zealand	PROPN
inlawrev-2335	133	11	,	,	PUNCT
inlawrev-2335	133	12	norway	norway	PROPN
inlawrev-2335	133	13	,	,	PUNCT
inlawrev-2335	133	14	ireland	ireland	PROPN
inlawrev-2335	133	15	,	,	PUNCT
inlawrev-2335	133	16	greece	greece	PROPN
inlawrev-2335	133	17	,	,	PUNCT
inlawrev-2335	133	18	&	&	CCONJ
inlawrev-2335	133	19	canada	canada	PROPN
inlawrev-2335	133	20	on	on	ADP
inlawrev-2335	133	21	double	double	ADJ
inlawrev-2335	133	22	taxation	taxation	NOUN
inlawrev-2335	133	23	:	:	PUNCT
inlawrev-2335	133	24	hearings	hearing	NOUN
inlawrev-2335	133	25	before	before	ADP
inlawrev-2335	133	26	a	a	DET
inlawrev-2335	133	27	subcomm	subcomm	NOUN
inlawrev-2335	133	28	.	.	PUNCT
inlawrev-2335	134	1	of	of	ADP
inlawrev-2335	134	2	the	the	DET
inlawrev-2335	134	3	comm	comm	NOUN
inlawrev-2335	134	4	.	.	PUNCT
inlawrev-2335	135	1	on	on	ADP
inlawrev-2335	135	2	foreign	foreign	ADJ
inlawrev-2335	135	3	relations	relation	NOUN
inlawrev-2335	135	4	united	united	PROPN
inlawrev-2335	135	5	states	states	PROPN
inlawrev-2335	135	6	senate	senate	PROPN
inlawrev-2335	135	7	,	,	PUNCT
inlawrev-2335	135	8	82d	82d	NOUN
inlawrev-2335	135	9	cong	cong	PROPN
inlawrev-2335	135	10	.	.	PROPN
inlawrev-2335	135	11	,	,	PUNCT
inlawrev-2335	135	12	1st	1st	ADJ
inlawrev-2335	135	13	sess	sess	NOUN
inlawrev-2335	135	14	.	.	PUNCT
inlawrev-2335	136	1	66	66	NUM
inlawrev-2335	136	2	-	-	SYM
inlawrev-2335	136	3	67	67	NUM
inlawrev-2335	136	4	(	(	PUNCT
inlawrev-2335	136	5	1951	1951	NUM
inlawrev-2335	136	6	)	)	PUNCT
inlawrev-2335	137	1	[	[	X
inlawrev-2335	137	2	hereinafter	hereinafter	NOUN
inlawrev-2335	137	3	cited	cite	VERB
inlawrev-2335	137	4	as	as	ADP
inlawrev-2335	137	5	1951	1951	NUM
inlawrev-2335	137	6	hearings	hearing	NOUN
inlawrev-2335	137	7	]	]	PUNCT
inlawrev-2335	137	8	.	.	PUNCT
inlawrev-2335	138	1	348	348	NUM
inlawrev-2335	138	2	indiana	indiana	PROPN
inlawrev-2335	138	3	law	law	PROPN
inlawrev-2335	138	4	review	review	NOUN
inlawrev-2335	138	5	[	[	X
inlawrev-2335	138	6	vol	vol	NOUN
inlawrev-2335	138	7	.	.	PUNCT
inlawrev-2335	138	8	12:341	12:341	NUM
inlawrev-2335	138	9	visions	vision	NOUN
inlawrev-2335	138	10	.	.	PUNCT
inlawrev-2335	139	1	—	—	PUNCT
inlawrev-2335	139	2	another	another	DET
inlawrev-2335	139	3	fear	fear	NOUN
inlawrev-2335	139	4	on	on	ADP
inlawrev-2335	139	5	the	the	DET
inlawrev-2335	139	6	part	part	NOUN
inlawrev-2335	139	7	of	of	ADP
inlawrev-2335	139	8	taxpayers	taxpayer	NOUN
inlawrev-2335	139	9	generated	generate	VERB
inlawrev-2335	139	10	by	by	ADP
inlawrev-2335	139	11	these	these	DET
inlawrev-2335	139	12	collection	collection	NOUN
inlawrev-2335	139	13	provisions	provision	NOUN
inlawrev-2335	139	14	is	be	AUX
inlawrev-2335	139	15	the	the	DET
inlawrev-2335	139	16	state	state	NOUN
inlawrev-2335	139	17	's	's	PART
inlawrev-2335	139	18	abandonment	abandonment	NOUN
inlawrev-2335	139	19	of	of	ADP
inlawrev-2335	139	20	its	its	PRON
inlawrev-2335	139	21	citizens	citizen	NOUN
inlawrev-2335	139	22	who	who	PRON
inlawrev-2335	139	23	are	be	AUX
inlawrev-2335	139	24	taxable	taxable	ADJ
inlawrev-2335	139	25	in	in	ADP
inlawrev-2335	139	26	another	another	DET
inlawrev-2335	139	27	country	country	NOUN
inlawrev-2335	139	28	,	,	PUNCT
inlawrev-2335	139	29	leaving	leave	VERB
inlawrev-2335	139	30	them	they	PRON
inlawrev-2335	139	31	entirely	entirely	ADV
inlawrev-2335	139	32	at	at	ADP
inlawrev-2335	139	33	the	the	DET
inlawrev-2335	139	34	discretion	discretion	NOUN
inlawrev-2335	139	35	of	of	ADP
inlawrev-2335	139	36	a	a	DET
inlawrev-2335	139	37	foreign	foreign	ADJ
inlawrev-2335	139	38	tax	tax	NOUN
inlawrev-2335	139	39	administration	administration	NOUN
inlawrev-2335	139	40	,	,	PUNCT
inlawrev-2335	139	41	and	and	CCONJ
inlawrev-2335	139	42	,	,	PUNCT
inlawrev-2335	139	43	moreover	moreover	ADV
inlawrev-2335	139	44	,	,	PUNCT
inlawrev-2335	139	45	putting	put	VERB
inlawrev-2335	139	46	itself	itself	PRON
inlawrev-2335	139	47	under	under	ADP
inlawrev-2335	139	48	the	the	DET
inlawrev-2335	139	49	obligation	obligation	NOUN
inlawrev-2335	139	50	to	to	PART
inlawrev-2335	139	51	carry	carry	VERB
inlawrev-2335	139	52	out	out	ADP
inlawrev-2335	139	53	,	,	PUNCT
inlawrev-2335	139	54	at	at	ADP
inlawrev-2335	139	55	the	the	DET
inlawrev-2335	139	56	request	request	NOUN
inlawrev-2335	139	57	of	of	ADP
inlawrev-2335	139	58	such	such	DET
inlawrev-2335	139	59	an	an	DET
inlawrev-2335	139	60	administration	administration	NOUN
inlawrev-2335	139	61	,	,	PUNCT
inlawrev-2335	139	62	measures	measure	NOUN
inlawrev-2335	139	63	that	that	PRON
inlawrev-2335	139	64	may	may	AUX
inlawrev-2335	139	65	not	not	PART
inlawrev-2335	139	66	be	be	AUX
inlawrev-2335	139	67	in	in	ADP
inlawrev-2335	139	68	harmony	harmony	NOUN
inlawrev-2335	139	69	with	with	ADP
inlawrev-2335	139	70	domestic	domestic	ADJ
inlawrev-2335	139	71	customs.^^	customs.^^	ADJ
inlawrev-2335	139	72	however	however	ADV
inlawrev-2335	139	73	,	,	PUNCT
inlawrev-2335	139	74	such	such	DET
inlawrev-2335	139	75	a	a	DET
inlawrev-2335	139	76	danger	danger	NOUN
inlawrev-2335	139	77	is	be	AUX
inlawrev-2335	139	78	already	already	ADV
inlawrev-2335	139	79	reduced	reduce	VERB
inlawrev-2335	139	80	by	by	ADP
inlawrev-2335	139	81	the	the	DET
inlawrev-2335	139	82	article	article	NOUN
inlawrev-2335	139	83	of	of	ADP
inlawrev-2335	139	84	the	the	DET
inlawrev-2335	139	85	1946	1946	NUM
inlawrev-2335	139	86	model	model	NOUN
inlawrev-2335	139	87	convention	convention	NOUN
inlawrev-2335	139	88	for	for	ADP
inlawrev-2335	139	89	the	the	DET
inlawrev-2335	139	90	prevention	prevention	NOUN
inlawrev-2335	139	91	of	of	ADP
inlawrev-2335	139	92	double	double	ADJ
inlawrev-2335	139	93	taxation	taxation	NOUN
inlawrev-2335	139	94	of	of	ADP
inlawrev-2335	139	95	income	income	NOUN
inlawrev-2335	139	96	and	and	CCONJ
inlawrev-2335	139	97	property	property	NOUN
inlawrev-2335	139	98	which	which	PRON
inlawrev-2335	139	99	relates	relate	VERB
inlawrev-2335	139	100	to	to	ADP
inlawrev-2335	139	101	equality	equality	NOUN
inlawrev-2335	139	102	of	of	ADP
inlawrev-2335	139	103	treatment.^^	treatment.^^	NOUN
inlawrev-2335	139	104	8	8	NUM
inlawrev-2335	139	105	.	.	PUNCT
inlawrev-2335	140	1	separate	separate	ADJ
inlawrev-2335	140	2	treatment	treatment	NOUN
inlawrev-2335	140	3	enables	enable	VERB
inlawrev-2335	140	4	administrations	administration	NOUN
inlawrev-2335	140	5	to	to	PART
inlawrev-2335	140	6	make	make	VERB
inlawrev-2335	140	7	better	well	ADJ
inlawrev-2335	140	8	use	use	NOUN
inlawrev-2335	140	9	of	of	ADP
inlawrev-2335	140	10	its	its	PRON
inlawrev-2335	140	11	few	few	ADJ
inlawrev-2335	140	12	international	international	ADJ
inlawrev-2335	140	13	tax	tax	NOUN
inlawrev-2335	140	14	specialists	specialist	NOUN
inlawrev-2335	140	15	.	.	PUNCT
inlawrev-2335	141	1	—	—	PUNCT
inlawrev-2335	141	2	it	it	PRON
inlawrev-2335	141	3	might	might	AUX
inlawrev-2335	141	4	be	be	AUX
inlawrev-2335	141	5	said	say	VERB
inlawrev-2335	141	6	that	that	SCONJ
inlawrev-2335	141	7	,	,	PUNCT
inlawrev-2335	141	8	since	since	SCONJ
inlawrev-2335	141	9	few	few	ADJ
inlawrev-2335	141	10	nations	nation	NOUN
inlawrev-2335	141	11	have	have	VERB
inlawrev-2335	141	12	a	a	DET
inlawrev-2335	141	13	large	large	ADJ
inlawrev-2335	141	14	number	number	NOUN
inlawrev-2335	141	15	of	of	ADP
inlawrev-2335	141	16	people	people	NOUN
inlawrev-2335	141	17	capable	capable	ADJ
inlawrev-2335	141	18	of	of	ADP
inlawrev-2335	141	19	putting	put	VERB
inlawrev-2335	141	20	together	together	ADP
inlawrev-2335	141	21	sophisticated	sophisticated	ADJ
inlawrev-2335	141	22	international	international	ADJ
inlawrev-2335	141	23	tax	tax	NOUN
inlawrev-2335	141	24	agreements	agreement	NOUN
inlawrev-2335	141	25	,	,	PUNCT
inlawrev-2335	141	26	treaties	treaty	NOUN
inlawrev-2335	141	27	of	of	ADP
inlawrev-2335	141	28	the	the	DET
inlawrev-2335	141	29	highest	high	ADJ
inlawrev-2335	141	30	quality	quality	NOUN
inlawrev-2335	141	31	can	can	AUX
inlawrev-2335	141	32	be	be	AUX
inlawrev-2335	141	33	had	have	VERB
inlawrev-2335	141	34	only	only	ADV
inlawrev-2335	141	35	if	if	SCONJ
inlawrev-2335	141	36	efforts	effort	NOUN
inlawrev-2335	141	37	are	be	AUX
inlawrev-2335	141	38	concentrated	concentrate	VERB
inlawrev-2335	141	39	on	on	ADP
inlawrev-2335	141	40	either	either	CCONJ
inlawrev-2335	141	41	the	the	DET
inlawrev-2335	141	42	problem	problem	NOUN
inlawrev-2335	141	43	of	of	ADP
inlawrev-2335	141	44	double	double	ADJ
inlawrev-2335	141	45	taxation	taxation	NOUN
inlawrev-2335	141	46	or	or	CCONJ
inlawrev-2335	141	47	of	of	ADP
inlawrev-2335	141	48	tax	tax	NOUN
inlawrev-2335	141	49	evasion	evasion	NOUN
inlawrev-2335	141	50	at	at	ADP
inlawrev-2335	141	51	any	any	DET
inlawrev-2335	141	52	one	one	NUM
inlawrev-2335	141	53	time	time	NOUN
inlawrev-2335	141	54	.	.	PUNCT
inlawrev-2335	142	1	that	that	PRON
inlawrev-2335	142	2	is	be	AUX
inlawrev-2335	142	3	,	,	PUNCT
inlawrev-2335	142	4	asking	ask	VERB
inlawrev-2335	142	5	the	the	DET
inlawrev-2335	142	6	sparse	sparse	ADJ
inlawrev-2335	142	7	number	number	NOUN
inlawrev-2335	142	8	of	of	ADP
inlawrev-2335	142	9	international	international	ADJ
inlawrev-2335	142	10	tax	tax	NOUN
inlawrev-2335	142	11	people	people	NOUN
inlawrev-2335	142	12	in	in	ADP
inlawrev-2335	142	13	the	the	DET
inlawrev-2335	142	14	administrations	administration	NOUN
inlawrev-2335	142	15	of	of	ADP
inlawrev-2335	142	16	the	the	DET
inlawrev-2335	142	17	various	various	ADJ
inlawrev-2335	142	18	governments	government	NOUN
inlawrev-2335	142	19	to	to	PART
inlawrev-2335	142	20	work	work	VERB
inlawrev-2335	142	21	towards	towards	ADP
inlawrev-2335	142	22	a	a	DET
inlawrev-2335	142	23	comprehensive	comprehensive	ADJ
inlawrev-2335	142	24	treaty	treaty	NOUN
inlawrev-2335	142	25	may	may	AUX
inlawrev-2335	142	26	be	be	AUX
inlawrev-2335	142	27	spreading	spread	VERB
inlawrev-2335	142	28	worthwhile	worthwhile	ADJ
inlawrev-2335	142	29	research	research	NOUN
inlawrev-2335	142	30	too	too	ADV
inlawrev-2335	142	31	thin.^^	thin.^^	NOUN
inlawrev-2335	142	32	9	9	X
inlawrev-2335	142	33	.	.	PUNCT
inlawrev-2335	143	1	separate	separate	ADJ
inlawrev-2335	143	2	treatment	treatment	NOUN
inlawrev-2335	143	3	may	may	AUX
inlawrev-2335	143	4	avoid	avoid	VERB
inlawrev-2335	143	5	delay	delay	NOUN
inlawrev-2335	143	6	of	of	ADP
inlawrev-2335	143	7	the	the	DET
inlawrev-2335	143	8	more	more	ADV
inlawrev-2335	143	9	important	important	ADJ
inlawrev-2335	143	10	double	double	ADJ
inlawrev-2335	143	11	taxation	taxation	NOUN
inlawrev-2335	143	12	provisions	provision	NOUN
inlawrev-2335	143	13	.	.	PUNCT
inlawrev-2335	144	1	—	—	PUNCT
inlawrev-2335	144	2	for	for	ADP
inlawrev-2335	144	3	any	any	DET
inlawrev-2335	144	4	number	number	NOUN
inlawrev-2335	144	5	of	of	ADP
inlawrev-2335	144	6	reasons	reason	NOUN
inlawrev-2335	144	7	,	,	PUNCT
inlawrev-2335	144	8	a	a	DET
inlawrev-2335	144	9	government	government	NOUN
inlawrev-2335	144	10	may	may	AUX
inlawrev-2335	144	11	be	be	AUX
inlawrev-2335	144	12	apprehensive	apprehensive	ADJ
inlawrev-2335	144	13	of	of	ADP
inlawrev-2335	144	14	entering	enter	VERB
inlawrev-2335	144	15	into	into	ADP
inlawrev-2335	144	16	a	a	DET
inlawrev-2335	144	17	treaty	treaty	NOUN
inlawrev-2335	144	18	containing	contain	VERB
inlawrev-2335	144	19	collection	collection	NOUN
inlawrev-2335	144	20	provisions	provision	NOUN
inlawrev-2335	144	21	.	.	PUNCT
inlawrev-2335	145	1	the	the	DET
inlawrev-2335	145	2	need	need	NOUN
inlawrev-2335	145	3	for	for	ADP
inlawrev-2335	145	4	double	double	ADJ
inlawrev-2335	145	5	taxation	taxation	NOUN
inlawrev-2335	145	6	relief	relief	NOUN
inlawrev-2335	145	7	,	,	PUNCT
inlawrev-2335	145	8	however	however	ADV
inlawrev-2335	145	9	,	,	PUNCT
inlawrev-2335	145	10	may	may	AUX
inlawrev-2335	145	11	be	be	AUX
inlawrev-2335	145	12	of	of	ADP
inlawrev-2335	145	13	great	great	ADJ
inlawrev-2335	145	14	importance	importance	NOUN
inlawrev-2335	145	15	to	to	ADP
inlawrev-2335	145	16	both	both	DET
inlawrev-2335	145	17	countries	country	NOUN
inlawrev-2335	145	18	.	.	PUNCT
inlawrev-2335	146	1	thus	thus	ADV
inlawrev-2335	146	2	,	,	PUNCT
inlawrev-2335	146	3	one	one	NUM
inlawrev-2335	146	4	country	country	NOUN
inlawrev-2335	146	5	pressing	press	VERB
inlawrev-2335	146	6	for	for	ADP
inlawrev-2335	146	7	a	a	DET
inlawrev-2335	146	8	collection	collection	NOUN
inlawrev-2335	146	9	provision	provision	NOUN
inlawrev-2335	146	10	may	may	AUX
inlawrev-2335	146	11	delay	delay	VERB
inlawrev-2335	146	12	the	the	DET
inlawrev-2335	146	13	needed	need	VERB
inlawrev-2335	146	14	double	double	ADJ
inlawrev-2335	146	15	taxation	taxation	NOUN
inlawrev-2335	146	16	provisions.^^	provisions.^^	NOUN
inlawrev-2335	146	17	if	if	SCONJ
inlawrev-2335	146	18	it	it	PRON
inlawrev-2335	146	19	were	be	AUX
inlawrev-2335	146	20	essential	essential	ADJ
inlawrev-2335	146	21	that	that	SCONJ
inlawrev-2335	146	22	the	the	DET
inlawrev-2335	146	23	two	two	NUM
inlawrev-2335	146	24	be	be	AUX
inlawrev-2335	146	25	treated	treat	VERB
inlawrev-2335	146	26	together	together	ADV
inlawrev-2335	146	27	,	,	PUNCT
inlawrev-2335	146	28	this	this	DET
inlawrev-2335	146	29	country	country	NOUN
inlawrev-2335	146	30	would	would	AUX
inlawrev-2335	146	31	have	have	VERB
inlawrev-2335	146	32	to	to	PART
inlawrev-2335	146	33	weigh	weigh	VERB
inlawrev-2335	146	34	the	the	DET
inlawrev-2335	146	35	cost	cost	NOUN
inlawrev-2335	146	36	of	of	ADP
inlawrev-2335	146	37	any	any	DET
inlawrev-2335	146	38	delay	delay	NOUN
inlawrev-2335	146	39	against	against	ADP
inlawrev-2335	146	40	the	the	DET
inlawrev-2335	146	41	necessity	necessity	NOUN
inlawrev-2335	146	42	of	of	ADP
inlawrev-2335	146	43	a	a	DET
inlawrev-2335	146	44	collection	collection	NOUN
inlawrev-2335	146	45	provision	provision	NOUN
inlawrev-2335	146	46	which	which	PRON
inlawrev-2335	146	47	could	could	AUX
inlawrev-2335	146	48	not	not	PART
inlawrev-2335	146	49	be	be	AUX
inlawrev-2335	146	50	considered	consider	VERB
inlawrev-2335	146	51	in	in	ADP
inlawrev-2335	146	52	the	the	DET
inlawrev-2335	146	53	future	future	NOUN
inlawrev-2335	146	54	.	.	PUNCT
inlawrev-2335	147	1	but	but	CCONJ
inlawrev-2335	147	2	if	if	SCONJ
inlawrev-2335	147	3	the	the	DET
inlawrev-2335	147	4	two	two	NUM
inlawrev-2335	147	5	might	might	AUX
inlawrev-2335	147	6	profitably	profitably	ADV
inlawrev-2335	147	7	be	be	AUX
inlawrev-2335	147	8	considered	consider	VERB
inlawrev-2335	147	9	separately	separately	ADV
inlawrev-2335	147	10	,	,	PUNCT
inlawrev-2335	147	11	the	the	DET
inlawrev-2335	147	12	country	country	NOUN
inlawrev-2335	147	13	desiring	desire	VERB
inlawrev-2335	147	14	the	the	DET
inlawrev-2335	147	15	collection	collection	NOUN
inlawrev-2335	147	16	provision	provision	NOUN
inlawrev-2335	147	17	need	need	AUX
inlawrev-2335	147	18	not	not	PART
inlawrev-2335	147	19	delay	delay	VERB
inlawrev-2335	147	20	.	.	PUNCT
inlawrev-2335	148	1	10	10	NUM
inlawrev-2335	148	2	.	.	PUNCT
inlawrev-2335	149	1	separate	separate	ADJ
inlawrev-2335	149	2	treatment	treatment	NOUN
inlawrev-2335	149	3	increases	increase	VERB
inlawrev-2335	149	4	the	the	DET
inlawrev-2335	149	5	likelihood	likelihood	NOUN
inlawrev-2335	149	6	of	of	ADP
inlawrev-2335	149	7	more	more	ADJ
inlawrev-2335	149	8	countries	country	NOUN
inlawrev-2335	149	9	entering	enter	VERB
inlawrev-2335	149	10	into	into	ADP
inlawrev-2335	149	11	these	these	DET
inlawrev-2335	149	12	agreements	agreement	NOUN
inlawrev-2335	149	13	.	.	PUNCT
inlawrev-2335	150	1	—	—	PUNCT
inlawrev-2335	150	2	the	the	PRON
inlawrev-2335	150	3	less	less	ADJ
inlawrev-2335	150	4	people	people	NOUN
inlawrev-2335	150	5	have	have	VERB
inlawrev-2335	150	6	to	to	PART
inlawrev-2335	150	7	agree	agree	VERB
inlawrev-2335	150	8	on	on	ADP
inlawrev-2335	150	9	,	,	PUNCT
inlawrev-2335	150	10	the	the	PRON
inlawrev-2335	150	11	sooner	soon	ADV
inlawrev-2335	150	12	they	they	PRON
inlawrev-2335	150	13	will	will	AUX
inlawrev-2335	150	14	agree	agree	VERB
inlawrev-2335	150	15	,	,	PUNCT
inlawrev-2335	150	16	if	if	SCONJ
inlawrev-2335	150	17	they	they	PRON
inlawrev-2335	150	18	are	be	AUX
inlawrev-2335	150	19	to	to	PART
inlawrev-2335	150	20	come	come	VERB
inlawrev-2335	150	21	to	to	ADP
inlawrev-2335	150	22	any	any	DET
inlawrev-2335	150	23	agreement	agreement	NOUN
inlawrev-2335	150	24	at	at	ADV
inlawrev-2335	150	25	all	all	ADV
inlawrev-2335	150	26	.	.	PUNCT
inlawrev-2335	151	1	therefore	therefore	ADV
inlawrev-2335	151	2	,	,	PUNCT
inlawrev-2335	151	3	if	if	SCONJ
inlawrev-2335	151	4	these	these	DET
inlawrev-2335	151	5	collection	collection	NOUN
inlawrev-2335	151	6	provisions	provision	NOUN
inlawrev-2335	151	7	are	be	AUX
inlawrev-2335	151	8	at	at	ADP
inlawrev-2335	151	9	their	their	PRON
inlawrev-2335	151	10	best	good	ADJ
inlawrev-2335	151	11	when	when	SCONJ
inlawrev-2335	151	12	as	as	SCONJ
inlawrev-2335	151	13	many	many	ADJ
inlawrev-2335	151	14	nations	nation	NOUN
inlawrev-2335	151	15	at	at	ADP
inlawrev-2335	151	16	any	any	DET
inlawrev-2335	151	17	one	one	NUM
inlawrev-2335	151	18	time	time	NOUN
inlawrev-2335	151	19	as	as	ADP
inlawrev-2335	151	20	possible	possible	ADJ
inlawrev-2335	151	21	agree	agree	VERB
inlawrev-2335	151	22	to	to	PART
inlawrev-2335	151	23	them,^	them,^	VERB
inlawrev-2335	151	24	®	®	NOUN
inlawrev-2335	151	25	reducing	reduce	VERB
inlawrev-2335	151	26	the	the	DET
inlawrev-2335	151	27	treaty	treaty	NOUN
inlawrev-2335	151	28	to	to	ADP
inlawrev-2335	151	29	collection	collection	NOUN
inlawrev-2335	151	30	provisions	provision	NOUN
inlawrev-2335	151	31	only	only	ADV
inlawrev-2335	151	32	increases	increase	VERB
inlawrev-2335	151	33	the	the	DET
inlawrev-2335	151	34	possibility	possibility	NOUN
inlawrev-2335	151	35	of	of	ADP
inlawrev-2335	151	36	greater	great	ADJ
inlawrev-2335	151	37	acceptance	acceptance	NOUN
inlawrev-2335	151	38	.	.	PUNCT
inlawrev-2335	152	1	this	this	DET
inlawrev-2335	152	2	reasoning	reasoning	NOUN
inlawrev-2335	152	3	,	,	PUNCT
inlawrev-2335	152	4	of	of	ADP
inlawrev-2335	152	5	course	course	NOUN
inlawrev-2335	152	6	,	,	PUNCT
inlawrev-2335	152	7	ignores	ignore	VERB
inlawrev-2335	152	8	the	the	DET
inlawrev-2335	152	9	possibility	possibility	NOUN
inlawrev-2335	152	10	that	that	SCONJ
inlawrev-2335	152	11	by	by	ADP
inlawrev-2335	152	12	adding	add	VERB
inlawrev-2335	152	13	double	double	ADJ
inlawrev-2335	152	14	taxation	taxation	NOUN
inlawrev-2335	152	15	measures	measure	NOUN
inlawrev-2335	152	16	there	there	ADV
inlawrev-2335	152	17	^^london	^^london	PUNCT
inlawrev-2335	152	18	and	and	CCONJ
inlawrev-2335	152	19	mexico	mexico	PROPN
inlawrev-2335	152	20	model	model	NOUN
inlawrev-2335	152	21	tax	tax	NOUN
inlawrev-2335	152	22	conventions	convention	NOUN
inlawrev-2335	152	23	,	,	PUNCT
inlawrev-2335	152	24	commentary	commentary	NOUN
inlawrev-2335	152	25	and	and	CCONJ
inlawrev-2335	152	26	text	text	NOUN
inlawrev-2335	152	27	,	,	PUNCT
inlawrev-2335	152	28	l.n	l.n	PROPN
inlawrev-2335	152	29	.	.	PROPN
inlawrev-2335	152	30	doc	doc	PROPN
inlawrev-2335	152	31	.	.	PUNCT
inlawrev-2335	153	1	no	no	INTJ
inlawrev-2335	153	2	.	.	PUNCT
inlawrev-2335	154	1	c.	c.	PROPN
inlawrev-2335	154	2	88	88	NUM
inlawrev-2335	154	3	.	.	PUNCT
inlawrev-2335	155	1	m.	m.	NOUN
inlawrev-2335	155	2	88	88	NUM
inlawrev-2335	155	3	.	.	PUNCT
inlawrev-2335	155	4	,	,	PUNCT
inlawrev-2335	155	5	46	46	NUM
inlawrev-2335	155	6	(	(	PUNCT
inlawrev-2335	155	7	1946	1946	NUM
inlawrev-2335	155	8	)	)	PUNCT
inlawrev-2335	156	1	[	[	X
inlawrev-2335	156	2	hereinafter	hereinafter	NOUN
inlawrev-2335	156	3	cited	cite	VERB
inlawrev-2335	156	4	as	as	ADP
inlawrev-2335	156	5	l.n	l.n	PROPN
inlawrev-2335	156	6	1h6	1h6	NUM
inlawrev-2335	156	7	]	]	PUNCT
inlawrev-2335	156	8	.	.	PUNCT
inlawrev-2335	156	9	^/d	^/d	PUNCT
inlawrev-2335	157	1	at	at	ADP
inlawrev-2335	157	2	68	68	NUM
inlawrev-2335	157	3	-	-	SYM
inlawrev-2335	157	4	69	69	NUM
inlawrev-2335	157	5	.	.	PUNCT
inlawrev-2335	157	6	^see	^see	NUM
inlawrev-2335	157	7	eichel	eichel	PROPN
inlawrev-2335	157	8	,	,	PUNCT
inlawrev-2335	157	9	supra	supra	PROPN
inlawrev-2335	157	10	note	note	NOUN
inlawrev-2335	157	11	5	5	NUM
inlawrev-2335	157	12	,	,	PUNCT
inlawrev-2335	157	13	at	at	ADP
inlawrev-2335	157	14	41	41	NUM
inlawrev-2335	157	15	-	-	SYM
inlawrev-2335	157	16	42	42	NUM
inlawrev-2335	157	17	.	.	PUNCT
inlawrev-2335	157	18	^see	^see	NUM
inlawrev-2335	158	1	l.n	l.n	PROPN
inlawrev-2335	158	2	1946	1946	NUM
inlawrev-2335	158	3	,	,	PUNCT
inlawrev-2335	158	4	supra	supra	PROPN
inlawrev-2335	158	5	note	note	NOUN
inlawrev-2335	158	6	32	32	NUM
inlawrev-2335	158	7	,	,	PUNCT
inlawrev-2335	158	8	at	at	ADP
inlawrev-2335	158	9	46	46	NUM
inlawrev-2335	158	10	.	.	PUNCT
inlawrev-2335	158	11	'	'	PUNCT
inlawrev-2335	158	12	"	"	PUNCT
inlawrev-2335	158	13	see	see	VERB
inlawrev-2335	158	14	l.n	l.n	PROPN
inlawrev-2335	158	15	1927	1927	NUM
inlawrev-2335	158	16	,	,	PUNCT
inlawrev-2335	158	17	supra	supra	PROPN
inlawrev-2335	158	18	note	note	PROPN
inlawrev-2335	158	19	11	11	NUM
inlawrev-2335	158	20	,	,	PUNCT
inlawrev-2335	158	21	at	at	ADP
inlawrev-2335	158	22	4	4	NUM
inlawrev-2335	158	23	,	,	PUNCT
inlawrev-2335	158	24	27	27	NUM
inlawrev-2335	158	25	.	.	PUNCT
inlawrev-2335	158	26	1979	1979	NUM
inlawrev-2335	158	27	]	]	PUNCT
inlawrev-2335	158	28	international	international	ADJ
inlawrev-2335	158	29	taxation	taxation	NOUN
inlawrev-2335	158	30	349	349	NUM
inlawrev-2335	158	31	may	may	AUX
inlawrev-2335	158	32	be	be	AUX
inlawrev-2335	158	33	increased	increase	VERB
inlawrev-2335	158	34	incentive	incentive	NOUN
inlawrev-2335	158	35	to	to	PART
inlawrev-2335	158	36	enter	enter	VERB
inlawrev-2335	158	37	into	into	ADP
inlawrev-2335	158	38	such	such	ADJ
inlawrev-2335	158	39	agreements	agreement	NOUN
inlawrev-2335	158	40	because	because	SCONJ
inlawrev-2335	158	41	of	of	ADP
inlawrev-2335	158	42	the	the	DET
inlawrev-2335	158	43	possibility	possibility	NOUN
inlawrev-2335	158	44	of	of	ADP
inlawrev-2335	158	45	increased	increase	VERB
inlawrev-2335	158	46	taxpayer	taxpayer	NOUN
inlawrev-2335	158	47	approval	approval	NOUN
inlawrev-2335	158	48	.	.	PUNCT
inlawrev-2335	159	1	on	on	ADP
inlawrev-2335	159	2	balance	balance	NOUN
inlawrev-2335	159	3	it	it	PRON
inlawrev-2335	159	4	would	would	AUX
inlawrev-2335	159	5	seem	seem	VERB
inlawrev-2335	159	6	,	,	PUNCT
inlawrev-2335	159	7	as	as	SCONJ
inlawrev-2335	159	8	the	the	DET
inlawrev-2335	159	9	league	league	NOUN
inlawrev-2335	159	10	concluded	conclude	VERB
inlawrev-2335	159	11	,	,	PUNCT
inlawrev-2335	159	12	that	that	SCONJ
inlawrev-2335	159	13	the	the	DET
inlawrev-2335	159	14	weightier	weighty	ADJ
inlawrev-2335	159	15	arguments	argument	NOUN
inlawrev-2335	159	16	favor	favor	VERB
inlawrev-2335	159	17	a	a	DET
inlawrev-2335	159	18	comprehensive	comprehensive	ADJ
inlawrev-2335	159	19	treatment	treatment	NOUN
inlawrev-2335	159	20	of	of	ADP
inlawrev-2335	159	21	the	the	DET
inlawrev-2335	159	22	two	two	NUM
inlawrev-2335	159	23	problems.^^	problems.^^	ADP
inlawrev-2335	159	24	practical	practical	ADJ
inlawrev-2335	159	25	considerations	consideration	NOUN
inlawrev-2335	159	26	,	,	PUNCT
inlawrev-2335	159	27	however	however	ADV
inlawrev-2335	159	28	,	,	PUNCT
inlawrev-2335	159	29	might	might	AUX
inlawrev-2335	159	30	make	make	VERB
inlawrev-2335	159	31	this	this	DET
inlawrev-2335	159	32	double	double	ADJ
inlawrev-2335	159	33	-	-	PUNCT
inlawrev-2335	159	34	barrelled	barrel	VERB
inlawrev-2335	159	35	analysis	analysis	NOUN
inlawrev-2335	159	36	unprofitable	unprofitable	ADJ
inlawrev-2335	159	37	and	and	CCONJ
inlawrev-2335	159	38	,	,	PUNCT
inlawrev-2335	159	39	thus	thus	ADV
inlawrev-2335	159	40	,	,	PUNCT
inlawrev-2335	159	41	cause	cause	VERB
inlawrev-2335	159	42	abandonment	abandonment	NOUN
inlawrev-2335	159	43	of	of	ADP
inlawrev-2335	159	44	the	the	DET
inlawrev-2335	159	45	work	work	NOUN
inlawrev-2335	159	46	on	on	ADP
inlawrev-2335	159	47	collection	collection	NOUN
inlawrev-2335	159	48	provisions	provision	NOUN
inlawrev-2335	159	49	.	.	PUNCT
inlawrev-2335	160	1	ultimately	ultimately	ADV
inlawrev-2335	160	2	,	,	PUNCT
inlawrev-2335	160	3	it	it	PRON
inlawrev-2335	160	4	would	would	AUX
inlawrev-2335	160	5	seem	seem	VERB
inlawrev-2335	160	6	difficult	difficult	ADJ
inlawrev-2335	160	7	to	to	PART
inlawrev-2335	160	8	ignore	ignore	VERB
inlawrev-2335	160	9	these	these	DET
inlawrev-2335	160	10	collection	collection	NOUN
inlawrev-2335	160	11	provisions	provision	NOUN
inlawrev-2335	160	12	because	because	SCONJ
inlawrev-2335	160	13	they	they	PRON
inlawrev-2335	160	14	might	might	AUX
inlawrev-2335	160	15	prove	prove	VERB
inlawrev-2335	160	16	to	to	PART
inlawrev-2335	160	17	be	be	AUX
inlawrev-2335	160	18	a	a	DET
inlawrev-2335	160	19	hindrance	hindrance	NOUN
inlawrev-2335	160	20	to	to	ADP
inlawrev-2335	160	21	relief	relief	NOUN
inlawrev-2335	160	22	from	from	ADP
inlawrev-2335	160	23	double	double	ADJ
inlawrev-2335	160	24	taxation	taxation	NOUN
inlawrev-2335	160	25	.	.	PUNCT
inlawrev-2335	161	1	this	this	PRON
inlawrev-2335	161	2	is	be	AUX
inlawrev-2335	161	3	especially	especially	ADV
inlawrev-2335	161	4	so	so	ADV
inlawrev-2335	161	5	when	when	SCONJ
inlawrev-2335	161	6	one	one	PRON
inlawrev-2335	161	7	has	have	AUX
inlawrev-2335	161	8	conceded	concede	VERB
inlawrev-2335	161	9	their	their	PRON
inlawrev-2335	161	10	importance	importance	NOUN
inlawrev-2335	161	11	in	in	ADP
inlawrev-2335	161	12	attempting	attempt	VERB
inlawrev-2335	161	13	to	to	PART
inlawrev-2335	161	14	reach	reach	VERB
inlawrev-2335	161	15	the	the	DET
inlawrev-2335	161	16	goal	goal	NOUN
inlawrev-2335	161	17	of	of	ADP
inlawrev-2335	161	18	a	a	DET
inlawrev-2335	161	19	fair	fair	ADJ
inlawrev-2335	161	20	and	and	CCONJ
inlawrev-2335	161	21	equitable	equitable	ADJ
inlawrev-2335	161	22	distribution	distribution	NOUN
inlawrev-2335	161	23	of	of	ADP
inlawrev-2335	161	24	tax	tax	NOUN
inlawrev-2335	161	25	burdens	burden	NOUN
inlawrev-2335	161	26	and	and	CCONJ
inlawrev-2335	161	27	benefits	benefit	NOUN
inlawrev-2335	161	28	between	between	ADP
inlawrev-2335	161	29	governments	government	NOUN
inlawrev-2335	161	30	and	and	CCONJ
inlawrev-2335	161	31	taxpayers	taxpayer	NOUN
inlawrev-2335	161	32	.	.	PUNCT
inlawrev-2335	162	1	iii	iii	X
inlawrev-2335	162	2	.	.	PUNCT
inlawrev-2335	163	1	the	the	DET
inlawrev-2335	163	2	problem	problem	NOUN
inlawrev-2335	163	3	of	of	ADP
inlawrev-2335	163	4	double	double	ADJ
inlawrev-2335	163	5	taxation	taxation	NOUN
inlawrev-2335	163	6	basically	basically	ADV
inlawrev-2335	163	7	,	,	PUNCT
inlawrev-2335	163	8	double	double	ADJ
inlawrev-2335	163	9	taxation	taxation	NOUN
inlawrev-2335	163	10	treaties	treaty	NOUN
inlawrev-2335	163	11	are	be	AUX
inlawrev-2335	163	12	designed	design	VERB
inlawrev-2335	163	13	to	to	PART
inlawrev-2335	163	14	avoid	avoid	VERB
inlawrev-2335	163	15	taxation	taxation	NOUN
inlawrev-2335	163	16	of	of	ADP
inlawrev-2335	163	17	a	a	DET
inlawrev-2335	163	18	single	single	ADJ
inlawrev-2335	163	19	event	event	NOUN
inlawrev-2335	163	20	or	or	CCONJ
inlawrev-2335	163	21	transaction	transaction	NOUN
inlawrev-2335	163	22	by	by	ADP
inlawrev-2335	163	23	two	two	NUM
inlawrev-2335	163	24	or	or	CCONJ
inlawrev-2335	163	25	more	more	ADJ
inlawrev-2335	163	26	states	state	NOUN
inlawrev-2335	163	27	.	.	PUNCT
inlawrev-2335	164	1	the	the	DET
inlawrev-2335	164	2	basic	basic	ADJ
inlawrev-2335	164	3	problem	problem	NOUN
inlawrev-2335	164	4	of	of	ADP
inlawrev-2335	164	5	double	double	ADJ
inlawrev-2335	164	6	taxation	taxation	NOUN
inlawrev-2335	164	7	was	be	AUX
inlawrev-2335	164	8	recognized	recognize	VERB
inlawrev-2335	164	9	by	by	ADP
inlawrev-2335	164	10	the	the	DET
inlawrev-2335	164	11	united	united	PROPN
inlawrev-2335	164	12	states	states	PROPN
inlawrev-2335	164	13	early	early	ADV
inlawrev-2335	164	14	in	in	ADP
inlawrev-2335	164	15	its	its	PRON
inlawrev-2335	164	16	history	history	NOUN
inlawrev-2335	164	17	of	of	ADP
inlawrev-2335	164	18	income	income	NOUN
inlawrev-2335	164	19	taxation,^	taxation,^	PROPN
inlawrev-2335	164	20	*	*	PUNCT
inlawrev-2335	164	21	when	when	SCONJ
inlawrev-2335	164	22	substantial	substantial	ADJ
inlawrev-2335	164	23	relief	relief	NOUN
inlawrev-2335	164	24	was	be	AUX
inlawrev-2335	164	25	provided	provide	VERB
inlawrev-2335	164	26	through	through	ADP
inlawrev-2335	164	27	the	the	DET
inlawrev-2335	164	28	foreign	foreign	ADJ
inlawrev-2335	164	29	tax	tax	NOUN
inlawrev-2335	164	30	credit	credit	NOUN
inlawrev-2335	164	31	,	,	PUNCT
inlawrev-2335	164	32	as	as	ADV
inlawrev-2335	164	33	well	well	ADV
inlawrev-2335	164	34	as	as	ADP
inlawrev-2335	164	35	various	various	ADJ
inlawrev-2335	164	36	other	other	ADJ
inlawrev-2335	164	37	measures.^^	measures.^^	NOUN
inlawrev-2335	164	38	unfortunately	unfortunately	ADV
inlawrev-2335	164	39	,	,	PUNCT
inlawrev-2335	164	40	such	such	ADJ
inlawrev-2335	164	41	unilateral	unilateral	ADJ
inlawrev-2335	164	42	solutions	solution	NOUN
inlawrev-2335	164	43	have	have	VERB
inlawrev-2335	164	44	several	several	ADJ
inlawrev-2335	164	45	limitations	limitation	NOUN
inlawrev-2335	164	46	.	.	PUNCT
inlawrev-2335	165	1	initially	initially	ADV
inlawrev-2335	165	2	,	,	PUNCT
inlawrev-2335	165	3	any	any	DET
inlawrev-2335	165	4	relief	relief	NOUN
inlawrev-2335	165	5	granted	grant	VERB
inlawrev-2335	165	6	is	be	AUX
inlawrev-2335	165	7	given	give	VERB
inlawrev-2335	165	8	by	by	ADP
inlawrev-2335	165	9	business	business	NOUN
inlawrev-2335	165	10	activity	activity	NOUN
inlawrev-2335	165	11	,	,	PUNCT
inlawrev-2335	165	12	not	not	PART
inlawrev-2335	165	13	given	give	VERB
inlawrev-2335	165	14	^'l.n	^'l.n	NUM
inlawrev-2335	165	15	.	.	NOUN
inlawrev-2335	165	16	1946	1946	NUM
inlawrev-2335	165	17	,	,	PUNCT
inlawrev-2335	165	18	supra	supra	PROPN
inlawrev-2335	165	19	note	note	NOUN
inlawrev-2335	165	20	32	32	NUM
inlawrev-2335	165	21	,	,	PUNCT
inlawrev-2335	165	22	at	at	ADP
inlawrev-2335	165	23	100	100	NUM
inlawrev-2335	165	24	.	.	PUNCT
inlawrev-2335	165	25	''	''	PUNCT
inlawrev-2335	166	1	revenue	revenue	NOUN
inlawrev-2335	166	2	act	act	NOUN
inlawrev-2335	166	3	of	of	ADP
inlawrev-2335	166	4	1919	1919	NUM
inlawrev-2335	166	5	,	,	PUNCT
inlawrev-2335	166	6	§	§	PROPN
inlawrev-2335	166	7	§	§	PROPN
inlawrev-2335	166	8	222	222	NUM
inlawrev-2335	166	9	,	,	PUNCT
inlawrev-2335	166	10	238(a	238(a	PROPN
inlawrev-2335	166	11	)	)	PUNCT
inlawrev-2335	166	12	,	,	PUNCT
inlawrev-2335	166	13	40	40	NUM
inlawrev-2335	166	14	stat	stat	NOUN
inlawrev-2335	166	15	.	.	PUNCT
inlawrev-2335	167	1	1073	1073	NUM
inlawrev-2335	167	2	,	,	PUNCT
inlawrev-2335	167	3	1080	1080	NUM
inlawrev-2335	167	4	(	(	PUNCT
inlawrev-2335	167	5	1919	1919	NUM
inlawrev-2335	167	6	)	)	PUNCT
inlawrev-2335	167	7	(	(	PUNCT
inlawrev-2335	167	8	current	current	ADJ
inlawrev-2335	167	9	version	version	NOUN
inlawrev-2335	167	10	at	at	ADP
inlawrev-2335	167	11	lr.c	lr.c	NOUN
inlawrev-2335	167	12	.	.	PUNCT
inlawrev-2335	168	1	§	§	PROPN
inlawrev-2335	168	2	901	901	NUM
inlawrev-2335	168	3	)	)	PUNCT
inlawrev-2335	168	4	.	.	PUNCT
inlawrev-2335	169	1	''	''	PUNCT
inlawrev-2335	169	2	see	see	VERB
inlawrev-2335	169	3	lr.c	lr.c	NOUN
inlawrev-2335	169	4	.	.	PUNCT
inlawrev-2335	170	1	§	§	PROPN
inlawrev-2335	170	2	§	§	PROPN
inlawrev-2335	170	3	871	871	NUM
inlawrev-2335	170	4	,	,	PUNCT
inlawrev-2335	170	5	881	881	NUM
inlawrev-2335	170	6	,	,	PUNCT
inlawrev-2335	170	7	882	882	NUM
inlawrev-2335	170	8	,	,	PUNCT
inlawrev-2335	170	9	901	901	NUM
inlawrev-2335	170	10	.	.	PUNCT
inlawrev-2335	171	1	the	the	DET
inlawrev-2335	171	2	tax	tax	NOUN
inlawrev-2335	171	3	reform	reform	PROPN
inlawrev-2335	171	4	act	act	NOUN
inlawrev-2335	171	5	of	of	ADP
inlawrev-2335	171	6	1976	1976	NUM
inlawrev-2335	171	7	,	,	PUNCT
inlawrev-2335	171	8	pub	pub	NOUN
inlawrev-2335	171	9	.	.	PUNCT
inlawrev-2335	172	1	l.	l.	PROPN
inlawrev-2335	172	2	no	no	INTJ
inlawrev-2335	172	3	.	.	PROPN
inlawrev-2335	173	1	94	94	NUM
inlawrev-2335	173	2	-	-	SYM
inlawrev-2335	173	3	455	455	NUM
inlawrev-2335	173	4	,	,	PUNCT
inlawrev-2335	173	5	90	90	NUM
inlawrev-2335	173	6	stat	stat	NOUN
inlawrev-2335	173	7	.	.	PUNCT
inlawrev-2335	174	1	1520	1520	NUM
inlawrev-2335	174	2	(	(	PUNCT
inlawrev-2335	174	3	1976	1976	NUM
inlawrev-2335	174	4	)	)	PUNCT
inlawrev-2335	174	5	,	,	PUNCT
inlawrev-2335	174	6	introduced	introduce	VERB
inlawrev-2335	174	7	various	various	ADJ
inlawrev-2335	174	8	changes	change	NOUN
inlawrev-2335	174	9	in	in	ADP
inlawrev-2335	174	10	regard	regard	NOUN
inlawrev-2335	174	11	to	to	ADP
inlawrev-2335	174	12	the	the	DET
inlawrev-2335	174	13	foreign	foreign	ADJ
inlawrev-2335	174	14	tax	tax	NOUN
inlawrev-2335	174	15	credit	credit	NOUN
inlawrev-2335	174	16	,	,	PUNCT
inlawrev-2335	174	17	including	include	VERB
inlawrev-2335	174	18	the	the	DET
inlawrev-2335	174	19	denial	denial	NOUN
inlawrev-2335	174	20	of	of	ADP
inlawrev-2335	174	21	the	the	DET
inlawrev-2335	174	22	foreign	foreign	ADJ
inlawrev-2335	174	23	tax	tax	NOUN
inlawrev-2335	174	24	credit	credit	NOUN
inlawrev-2335	174	25	to	to	ADP
inlawrev-2335	174	26	a	a	DET
inlawrev-2335	174	27	taxpayer	taxpayer	NOUN
inlawrev-2335	174	28	cooperating	cooperate	VERB
inlawrev-2335	174	29	with	with	ADP
inlawrev-2335	174	30	,	,	PUNCT
inlawrev-2335	174	31	or	or	CCONJ
inlawrev-2335	174	32	participating	participate	VERB
inlawrev-2335	174	33	in	in	ADP
inlawrev-2335	174	34	,	,	PUNCT
inlawrev-2335	174	35	an	an	DET
inlawrev-2335	174	36	international	international	ADJ
inlawrev-2335	174	37	boycott	boycott	NOUN
inlawrev-2335	174	38	based	base	VERB
inlawrev-2335	174	39	on	on	ADP
inlawrev-2335	174	40	nationality	nationality	NOUN
inlawrev-2335	174	41	,	,	PUNCT
inlawrev-2335	174	42	race	race	NOUN
inlawrev-2335	174	43	,	,	PUNCT
inlawrev-2335	174	44	or	or	CCONJ
inlawrev-2335	174	45	religion	religion	NOUN
inlawrev-2335	174	46	.	.	PUNCT
inlawrev-2335	175	1	pub	pub	NOUN
inlawrev-2335	175	2	.	.	PUNCT
inlawrev-2335	176	1	l.	l.	PROPN
inlawrev-2335	176	2	94	94	NUM
inlawrev-2335	176	3	-	-	SYM
inlawrev-2335	176	4	455	455	NUM
inlawrev-2335	176	5	.	.	PUNCT
inlawrev-2335	177	1	§	§	PROPN
inlawrev-2335	177	2	1061(a	1061(a	NUM
inlawrev-2335	177	3	)	)	PUNCT
inlawrev-2335	177	4	,	,	PUNCT
inlawrev-2335	177	5	90	90	NUM
inlawrev-2335	177	6	stat	stat	NOUN
inlawrev-2335	177	7	.	.	PUNCT
inlawrev-2335	178	1	1649	1649	NUM
inlawrev-2335	178	2	(	(	PUNCT
inlawrev-2335	178	3	1976	1976	NUM
inlawrev-2335	178	4	)	)	PUNCT
inlawrev-2335	178	5	(	(	PUNCT
inlawrev-2335	178	6	codified	codify	VERB
inlawrev-2335	178	7	at	at	ADP
inlawrev-2335	178	8	lr.c	lr.c	NOUN
inlawrev-2335	178	9	.	.	PUNCT
inlawrev-2335	179	1	§	§	PROPN
inlawrev-2335	179	2	908	908	NUM
inlawrev-2335	179	3	)	)	PUNCT
inlawrev-2335	179	4	and	and	CCONJ
inlawrev-2335	179	5	pub	pub	NOUN
inlawrev-2335	179	6	.	.	PUNCT
inlawrev-2335	180	1	l.	l.	PROPN
inlawrev-2335	180	2	94	94	NUM
inlawrev-2335	180	3	-	-	SYM
inlawrev-2335	180	4	455	455	NUM
inlawrev-2335	180	5	,	,	PUNCT
inlawrev-2335	180	6	§	§	PROPN
inlawrev-2335	180	7	1064(a	1064(a	PROPN
inlawrev-2335	180	8	)	)	PUNCT
inlawrev-2335	180	9	,	,	PUNCT
inlawrev-2335	180	10	90	90	NUM
inlawrev-2335	180	11	stat	stat	NOUN
inlawrev-2335	180	12	.	.	PUNCT
inlawrev-2335	181	1	1650	1650	NUM
inlawrev-2335	181	2	(	(	PUNCT
inlawrev-2335	181	3	1976	1976	NUM
inlawrev-2335	181	4	)	)	PUNCT
inlawrev-2335	181	5	(	(	PUNCT
inlawrev-2335	181	6	codified	codify	VERB
inlawrev-2335	181	7	at	at	ADP
inlawrev-2335	181	8	lr.c	lr.c	NOUN
inlawrev-2335	181	9	.	.	PUNCT
inlawrev-2335	182	1	§	§	PROPN
inlawrev-2335	182	2	999	999	NUM
inlawrev-2335	182	3	)	)	PUNCT
inlawrev-2335	182	4	.	.	PUNCT
inlawrev-2335	183	1	in	in	ADP
inlawrev-2335	183	2	addition	addition	NOUN
inlawrev-2335	183	3	,	,	PUNCT
inlawrev-2335	183	4	the	the	DET
inlawrev-2335	183	5	amount	amount	NOUN
inlawrev-2335	183	6	of	of	ADP
inlawrev-2335	183	7	dividends	dividend	NOUN
inlawrev-2335	183	8	received	receive	VERB
inlawrev-2335	183	9	from	from	ADP
inlawrev-2335	183	10	corporations	corporation	NOUN
inlawrev-2335	183	11	in	in	ADP
inlawrev-2335	183	12	less	less	ADV
inlawrev-2335	183	13	-	-	PUNCT
inlawrev-2335	183	14	developed	develop	VERB
inlawrev-2335	183	15	countries	country	NOUN
inlawrev-2335	183	16	is	be	AUX
inlawrev-2335	183	17	now	now	ADV
inlawrev-2335	183	18	increased	increase	VERB
inlawrev-2335	183	19	by	by	ADP
inlawrev-2335	183	20	the	the	DET
inlawrev-2335	183	21	amount	amount	NOUN
inlawrev-2335	183	22	of	of	ADP
inlawrev-2335	183	23	foreign	foreign	ADJ
inlawrev-2335	183	24	taxes	taxis	NOUN
inlawrev-2335	183	25	deemed	deem	VERB
inlawrev-2335	183	26	paid	pay	VERB
inlawrev-2335	183	27	with	with	ADP
inlawrev-2335	183	28	respect	respect	NOUN
inlawrev-2335	183	29	to	to	ADP
inlawrev-2335	183	30	the	the	DET
inlawrev-2335	183	31	dividends	dividend	NOUN
inlawrev-2335	183	32	by	by	ADP
inlawrev-2335	183	33	the	the	DET
inlawrev-2335	183	34	recipient	recipient	NOUN
inlawrev-2335	183	35	domestic	domestic	ADJ
inlawrev-2335	183	36	corporation	corporation	NOUN
inlawrev-2335	183	37	to	to	ADP
inlawrev-2335	183	38	the	the	DET
inlawrev-2335	183	39	foreign	foreign	ADJ
inlawrev-2335	183	40	corporation	corporation	NOUN
inlawrev-2335	183	41	.	.	PUNCT
inlawrev-2335	184	1	pub	pub	NOUN
inlawrev-2335	184	2	.	.	PUNCT
inlawrev-2335	185	1	l.	l.	PROPN
inlawrev-2335	185	2	94	94	NUM
inlawrev-2335	185	3	-	-	SYM
inlawrev-2335	185	4	455	455	NUM
inlawrev-2335	185	5	,	,	PUNCT
inlawrev-2335	185	6	§	§	PROPN
inlawrev-2335	185	7	1033(a	1033(a	NUM
inlawrev-2335	185	8	)	)	PUNCT
inlawrev-2335	185	9	,	,	PUNCT
inlawrev-2335	185	10	90	90	NUM
inlawrev-2335	185	11	stat	stat	NOUN
inlawrev-2335	185	12	.	.	PUNCT
inlawrev-2335	186	1	1626	1626	NUM
inlawrev-2335	186	2	(	(	PUNCT
inlawrev-2335	186	3	1976	1976	NUM
inlawrev-2335	186	4	)	)	PUNCT
inlawrev-2335	186	5	(	(	PUNCT
inlawrev-2335	186	6	codified	codify	VERB
inlawrev-2335	186	7	at	at	ADP
inlawrev-2335	186	8	lr.c	lr.c	NOUN
inlawrev-2335	186	9	.	.	PUNCT
inlawrev-2335	187	1	§	§	PROPN
inlawrev-2335	187	2	902	902	NUM
inlawrev-2335	187	3	)	)	PUNCT
inlawrev-2335	187	4	.	.	PUNCT
inlawrev-2335	188	1	further	far	ADV
inlawrev-2335	188	2	,	,	PUNCT
inlawrev-2335	188	3	the	the	DET
inlawrev-2335	188	4	per	per	ADP
inlawrev-2335	188	5	-	-	PUNCT
inlawrev-2335	188	6	country	country	NOUN
inlawrev-2335	188	7	foreign	foreign	ADJ
inlawrev-2335	188	8	tax	tax	NOUN
inlawrev-2335	188	9	credit	credit	NOUN
inlawrev-2335	188	10	limitation	limitation	NOUN
inlawrev-2335	188	11	has	have	AUX
inlawrev-2335	188	12	been	be	AUX
inlawrev-2335	188	13	repealed	repeal	VERB
inlawrev-2335	188	14	,	,	PUNCT
inlawrev-2335	188	15	requiring	require	VERB
inlawrev-2335	188	16	the	the	DET
inlawrev-2335	188	17	use	use	NOUN
inlawrev-2335	188	18	of	of	ADP
inlawrev-2335	188	19	the	the	DET
inlawrev-2335	188	20	overall	overall	ADJ
inlawrev-2335	188	21	limitation	limitation	NOUN
inlawrev-2335	188	22	to	to	PART
inlawrev-2335	188	23	establish	establish	VERB
inlawrev-2335	188	24	the	the	DET
inlawrev-2335	188	25	amount	amount	NOUN
inlawrev-2335	188	26	of	of	ADP
inlawrev-2335	188	27	foreign	foreign	ADJ
inlawrev-2335	188	28	tax	tax	NOUN
inlawrev-2335	188	29	paid	pay	VERB
inlawrev-2335	188	30	which	which	PRON
inlawrev-2335	188	31	can	can	AUX
inlawrev-2335	188	32	be	be	AUX
inlawrev-2335	188	33	used	use	VERB
inlawrev-2335	188	34	to	to	PART
inlawrev-2335	188	35	reduce	reduce	VERB
inlawrev-2335	188	36	united	united	PROPN
inlawrev-2335	188	37	states	states	PROPN
inlawrev-2335	188	38	taxes	taxis	NOUN
inlawrev-2335	188	39	.	.	PUNCT
inlawrev-2335	189	1	this	this	PRON
inlawrev-2335	189	2	will	will	AUX
inlawrev-2335	189	3	have	have	VERB
inlawrev-2335	189	4	the	the	DET
inlawrev-2335	189	5	effect	effect	NOUN
inlawrev-2335	189	6	of	of	ADP
inlawrev-2335	189	7	reducing	reduce	VERB
inlawrev-2335	189	8	overall	overall	ADJ
inlawrev-2335	189	9	income	income	NOUN
inlawrev-2335	189	10	from	from	ADP
inlawrev-2335	189	11	sources	source	NOUN
inlawrev-2335	189	12	outside	outside	ADP
inlawrev-2335	189	13	the	the	DET
inlawrev-2335	189	14	united	united	PROPN
inlawrev-2335	189	15	states	states	PROPN
inlawrev-2335	189	16	by	by	ADP
inlawrev-2335	189	17	reducing	reduce	VERB
inlawrev-2335	189	18	the	the	DET
inlawrev-2335	189	19	amount	amount	NOUN
inlawrev-2335	189	20	of	of	ADP
inlawrev-2335	189	21	foreign	foreign	ADJ
inlawrev-2335	189	22	taxes	taxis	NOUN
inlawrev-2335	189	23	which	which	PRON
inlawrev-2335	189	24	can	can	AUX
inlawrev-2335	189	25	be	be	AUX
inlawrev-2335	189	26	used	use	VERB
inlawrev-2335	189	27	as	as	ADP
inlawrev-2335	189	28	a	a	DET
inlawrev-2335	189	29	credit	credit	NOUN
inlawrev-2335	189	30	against	against	ADP
inlawrev-2335	189	31	united	united	PROPN
inlawrev-2335	189	32	states	states	PROPN
inlawrev-2335	189	33	taxes	taxis	NOUN
inlawrev-2335	189	34	.	.	PUNCT
inlawrev-2335	190	1	pub	pub	NOUN
inlawrev-2335	190	2	.	.	PUNCT
inlawrev-2335	191	1	l.	l.	PROPN
inlawrev-2335	191	2	94	94	NUM
inlawrev-2335	191	3	-	-	SYM
inlawrev-2335	191	4	455	455	NUM
inlawrev-2335	191	5	,	,	PUNCT
inlawrev-2335	191	6	§	§	PROPN
inlawrev-2335	191	7	§	§	PROPN
inlawrev-2335	191	8	1031(a	1031(a	NOUN
inlawrev-2335	191	9	)	)	PUNCT
inlawrev-2335	191	10	,	,	PUNCT
inlawrev-2335	191	11	1032(a	1032(a	NOUN
inlawrev-2335	191	12	)	)	PUNCT
inlawrev-2335	191	13	,	,	PUNCT
inlawrev-2335	191	14	90	90	NUM
inlawrev-2335	191	15	stat	stat	NOUN
inlawrev-2335	191	16	.	.	PUNCT
inlawrev-2335	191	17	1562	1562	NUM
inlawrev-2335	191	18	,	,	PUNCT
inlawrev-2335	191	19	1620	1620	NUM
inlawrev-2335	191	20	(	(	PUNCT
inlawrev-2335	191	21	1976	1976	NUM
inlawrev-2335	191	22	)	)	PUNCT
inlawrev-2335	192	1	(	(	PUNCT
inlawrev-2335	192	2	codified	codify	VERB
inlawrev-2335	192	3	at	at	ADP
inlawrev-2335	192	4	lr.c	lr.c	NOUN
inlawrev-2335	192	5	.	.	PUNCT
inlawrev-2335	193	1	§	§	PROPN
inlawrev-2335	193	2	904	904	NUM
inlawrev-2335	193	3	)	)	PUNCT
inlawrev-2335	193	4	.	.	PUNCT
inlawrev-2335	194	1	the	the	DET
inlawrev-2335	194	2	foreign	foreign	ADJ
inlawrev-2335	194	3	tax	tax	NOUN
inlawrev-2335	194	4	credit	credit	NOUN
inlawrev-2335	194	5	limitation	limitation	NOUN
inlawrev-2335	194	6	was	be	AUX
inlawrev-2335	194	7	further	far	ADV
inlawrev-2335	194	8	adjusted	adjust	VERB
inlawrev-2335	194	9	to	to	PART
inlawrev-2335	194	10	reflect	reflect	VERB
inlawrev-2335	194	11	the	the	DET
inlawrev-2335	194	12	lower	low	ADJ
inlawrev-2335	194	13	tax	tax	NOUN
inlawrev-2335	194	14	rate	rate	NOUN
inlawrev-2335	194	15	on	on	ADP
inlawrev-2335	194	16	capital	capital	NOUN
inlawrev-2335	194	17	gains	gain	NOUN
inlawrev-2335	194	18	income	income	NOUN
inlawrev-2335	194	19	received	receive	VERB
inlawrev-2335	194	20	by	by	ADP
inlawrev-2335	194	21	a	a	DET
inlawrev-2335	194	22	corporation	corporation	NOUN
inlawrev-2335	194	23	.	.	PUNCT
inlawrev-2335	195	1	pub	pub	NOUN
inlawrev-2335	195	2	.	.	PUNCT
inlawrev-2335	196	1	l.	l.	PROPN
inlawrev-2335	196	2	94	94	NUM
inlawrev-2335	196	3	-	-	SYM
inlawrev-2335	196	4	455	455	NUM
inlawrev-2335	196	5	,	,	PUNCT
inlawrev-2335	196	6	§	§	PROPN
inlawrev-2335	196	7	1034(a	1034(a	NUM
inlawrev-2335	196	8	)	)	PUNCT
inlawrev-2335	196	9	,	,	PUNCT
inlawrev-2335	196	10	90	90	NUM
inlawrev-2335	196	11	stat	stat	NOUN
inlawrev-2335	196	12	.	.	PUNCT
inlawrev-2335	197	1	1624	1624	NUM
inlawrev-2335	197	2	(	(	PUNCT
inlawrev-2335	197	3	1976	1976	NUM
inlawrev-2335	197	4	)	)	PUNCT
inlawrev-2335	197	5	(	(	PUNCT
inlawrev-2335	197	6	codified	codify	VERB
inlawrev-2335	197	7	at	at	ADP
inlawrev-2335	197	8	lr.c	lr.c	NOUN
inlawrev-2335	197	9	.	.	PUNCT
inlawrev-2335	198	1	§	§	NOUN
inlawrev-2335	198	2	904(b)(2	904(b)(2	NUM
inlawrev-2335	198	3	)	)	PUNCT
inlawrev-2335	198	4	)	)	PUNCT
inlawrev-2335	198	5	.	.	PUNCT
inlawrev-2335	199	1	further	far	ADV
inlawrev-2335	199	2	,	,	PUNCT
inlawrev-2335	199	3	the	the	DET
inlawrev-2335	199	4	foreign	foreign	ADJ
inlawrev-2335	199	5	tax	tax	NOUN
inlawrev-2335	199	6	credit	credit	NOUN
inlawrev-2335	199	7	is	be	AUX
inlawrev-2335	199	8	now	now	ADV
inlawrev-2335	199	9	allowed	allow	VERB
inlawrev-2335	199	10	for	for	ADP
inlawrev-2335	199	11	foreign	foreign	ADJ
inlawrev-2335	199	12	taxes	taxis	NOUN
inlawrev-2335	199	13	paid	pay	VERB
inlawrev-2335	199	14	by	by	ADP
inlawrev-2335	199	15	a	a	DET
inlawrev-2335	199	16	third	third	ADJ
inlawrev-2335	199	17	-	-	PUNCT
inlawrev-2335	199	18	tier	tier	NOUN
inlawrev-2335	199	19	subsidiary	subsidiary	NOUN
inlawrev-2335	199	20	.	.	PUNCT
inlawrev-2335	200	1	pub	pub	NOUN
inlawrev-2335	200	2	.	.	PUNCT
inlawrev-2335	201	1	l.	l.	PROPN
inlawrev-2335	201	2	94	94	NUM
inlawrev-2335	201	3	-	-	SYM
inlawrev-2335	201	4	455	455	NUM
inlawrev-2335	201	5	,	,	PUNCT
inlawrev-2335	201	6	§	§	PROPN
inlawrev-2335	201	7	1037(a	1037(a	NUM
inlawrev-2335	201	8	)	)	PUNCT
inlawrev-2335	201	9	,	,	PUNCT
inlawrev-2335	201	10	90	90	NUM
inlawrev-2335	201	11	stat	stat	NOUN
inlawrev-2335	201	12	.	.	PUNCT
inlawrev-2335	202	1	1633	1633	NUM
inlawrev-2335	202	2	(	(	PUNCT
inlawrev-2335	202	3	1976	1976	NUM
inlawrev-2335	202	4	)	)	PUNCT
inlawrev-2335	202	5	(	(	PUNCT
inlawrev-2335	202	6	codified	codify	VERB
inlawrev-2335	202	7	at	at	ADP
inlawrev-2335	202	8	lr.c	lr.c	NOUN
inlawrev-2335	202	9	.	.	PUNCT
inlawrev-2335	203	1	§	§	PROPN
inlawrev-2335	203	2	960	960	NUM
inlawrev-2335	203	3	)	)	PUNCT
inlawrev-2335	203	4	.	.	PUNCT
inlawrev-2335	204	1	350	350	NUM
inlawrev-2335	204	2	indiana	indiana	PROPN
inlawrev-2335	204	3	law	law	NOUN
inlawrev-2335	204	4	review	review	NOUN
inlawrev-2335	204	5	[	[	X
inlawrev-2335	204	6	vol	vol	NOUN
inlawrev-2335	204	7	.	.	PUNCT
inlawrev-2335	204	8	12:341	12:341	NUM
inlawrev-2335	204	9	by	by	ADP
inlawrev-2335	204	10	the	the	DET
inlawrev-2335	204	11	individual	individual	ADJ
inlawrev-2335	204	12	country	country	NOUN
inlawrev-2335	204	13	.	.	PUNCT
inlawrev-2335	205	1	*	*	PUNCT
inlawrev-2335	205	2	"	"	PUNCT
inlawrev-2335	205	3	consequently	consequently	ADV
inlawrev-2335	205	4	,	,	PUNCT
inlawrev-2335	205	5	a	a	DET
inlawrev-2335	205	6	nation	nation	NOUN
inlawrev-2335	205	7	's	's	PART
inlawrev-2335	205	8	laws	law	NOUN
inlawrev-2335	205	9	are	be	AUX
inlawrev-2335	205	10	unable	unable	ADJ
inlawrev-2335	205	11	to	to	PART
inlawrev-2335	205	12	deal	deal	VERB
inlawrev-2335	205	13	with	with	ADP
inlawrev-2335	205	14	specific	specific	ADJ
inlawrev-2335	205	15	problems	problem	NOUN
inlawrev-2335	205	16	.	.	PUNCT
inlawrev-2335	206	1	moreover	moreover	ADV
inlawrev-2335	206	2	,	,	PUNCT
inlawrev-2335	206	3	any	any	DET
inlawrev-2335	206	4	relief	relief	NOUN
inlawrev-2335	206	5	granted	grant	VERB
inlawrev-2335	206	6	is	be	AUX
inlawrev-2335	206	7	often	often	ADV
inlawrev-2335	206	8	at	at	ADP
inlawrev-2335	206	9	the	the	DET
inlawrev-2335	206	10	expense	expense	NOUN
inlawrev-2335	206	11	of	of	ADP
inlawrev-2335	206	12	the	the	DET
inlawrev-2335	206	13	country	country	NOUN
inlawrev-2335	206	14	itself	itself	PRON
inlawrev-2335	206	15	.	.	PUNCT
inlawrev-2335	207	1	every	every	DET
inlawrev-2335	207	2	time	time	NOUN
inlawrev-2335	207	3	another	another	DET
inlawrev-2335	207	4	country	country	NOUN
inlawrev-2335	207	5	imposes	impose	VERB
inlawrev-2335	207	6	a	a	DET
inlawrev-2335	207	7	tax	tax	NOUN
inlawrev-2335	207	8	,	,	PUNCT
inlawrev-2335	207	9	the	the	DET
inlawrev-2335	207	10	united	united	PROPN
inlawrev-2335	207	11	states	states	PROPN
inlawrev-2335	207	12	bears	bear	VERB
inlawrev-2335	207	13	the	the	DET
inlawrev-2335	207	14	burden	burden	NOUN
inlawrev-2335	207	15	and	and	CCONJ
inlawrev-2335	207	16	effectively	effectively	ADV
inlawrev-2335	207	17	subsidizes	subsidize	VERB
inlawrev-2335	207	18	the	the	DET
inlawrev-2335	207	19	foreign	foreign	ADJ
inlawrev-2335	207	20	state	state	NOUN
inlawrev-2335	207	21	.	.	PUNCT
inlawrev-2335	208	1	"*^	"*^	NOUN
inlawrev-2335	208	2	beyond	beyond	ADP
inlawrev-2335	208	3	the	the	DET
inlawrev-2335	208	4	benefits	benefit	NOUN
inlawrev-2335	208	5	of	of	ADP
inlawrev-2335	208	6	these	these	DET
inlawrev-2335	208	7	unilateral	unilateral	ADJ
inlawrev-2335	208	8	devices	device	NOUN
inlawrev-2335	208	9	,	,	PUNCT
inlawrev-2335	208	10	the	the	DET
inlawrev-2335	208	11	taxpayer	taxpayer	NOUN
inlawrev-2335	208	12	is	be	AUX
inlawrev-2335	208	13	then	then	ADV
inlawrev-2335	208	14	burdened	burden	VERB
inlawrev-2335	208	15	by	by	ADP
inlawrev-2335	208	16	a	a	DET
inlawrev-2335	208	17	double	double	ADJ
inlawrev-2335	208	18	tax	tax	NOUN
inlawrev-2335	208	19	.	.	PUNCT
inlawrev-2335	209	1	the	the	DET
inlawrev-2335	209	2	only	only	ADJ
inlawrev-2335	209	3	solution	solution	NOUN
inlawrev-2335	209	4	to	to	ADP
inlawrev-2335	209	5	this	this	DET
inlawrev-2335	209	6	problem	problem	NOUN
inlawrev-2335	209	7	is	be	AUX
inlawrev-2335	209	8	a	a	DET
inlawrev-2335	209	9	bilateral	bilateral	ADJ
inlawrev-2335	209	10	or	or	CCONJ
inlawrev-2335	209	11	multilateral	multilateral	ADJ
inlawrev-2335	209	12	agreement	agreement	NOUN
inlawrev-2335	209	13	between	between	ADP
inlawrev-2335	209	14	individual	individual	ADJ
inlawrev-2335	209	15	sovereigns	sovereign	NOUN
inlawrev-2335	209	16	.	.	PUNCT
inlawrev-2335	210	1	"*^	"*^	NOUN
inlawrev-2335	210	2	unilateral	unilateral	ADJ
inlawrev-2335	210	3	solutions	solution	NOUN
inlawrev-2335	210	4	also	also	ADV
inlawrev-2335	210	5	involve	involve	VERB
inlawrev-2335	210	6	another	another	DET
inlawrev-2335	210	7	problematic	problematic	ADJ
inlawrev-2335	210	8	area	area	NOUN
inlawrev-2335	210	9	.	.	PUNCT
inlawrev-2335	211	1	if	if	SCONJ
inlawrev-2335	211	2	two	two	NUM
inlawrev-2335	211	3	countries	country	NOUN
inlawrev-2335	211	4	provide	provide	VERB
inlawrev-2335	211	5	separate	separate	ADJ
inlawrev-2335	211	6	relief	relief	NOUN
inlawrev-2335	211	7	from	from	ADP
inlawrev-2335	211	8	double	double	ADJ
inlawrev-2335	211	9	taxation	taxation	NOUN
inlawrev-2335	211	10	for	for	ADP
inlawrev-2335	211	11	any	any	DET
inlawrev-2335	211	12	given	give	VERB
inlawrev-2335	211	13	transaction	transaction	NOUN
inlawrev-2335	211	14	,	,	PUNCT
inlawrev-2335	211	15	an	an	DET
inlawrev-2335	211	16	individual	individual	NOUN
inlawrev-2335	211	17	may	may	AUX
inlawrev-2335	211	18	escape	escape	VERB
inlawrev-2335	211	19	the	the	DET
inlawrev-2335	211	20	tax	tax	NOUN
inlawrev-2335	211	21	of	of	ADP
inlawrev-2335	211	22	both	both	DET
inlawrev-2335	211	23	countries	country	NOUN
inlawrev-2335	211	24	.	.	PUNCT
inlawrev-2335	212	1	this	this	PRON
inlawrev-2335	212	2	occurs	occur	VERB
inlawrev-2335	212	3	if	if	SCONJ
inlawrev-2335	212	4	both	both	DET
inlawrev-2335	212	5	countries	country	NOUN
inlawrev-2335	212	6	have	have	AUX
inlawrev-2335	212	7	ceded	cede	VERB
inlawrev-2335	212	8	jurisdiction	jurisdiction	NOUN
inlawrev-2335	212	9	to	to	PART
inlawrev-2335	212	10	tax	tax	VERB
inlawrev-2335	212	11	a	a	DET
inlawrev-2335	212	12	specific	specific	ADJ
inlawrev-2335	212	13	area	area	NOUN
inlawrev-2335	212	14	.	.	PUNCT
inlawrev-2335	213	1	this	this	PRON
inlawrev-2335	213	2	is	be	AUX
inlawrev-2335	213	3	not	not	PART
inlawrev-2335	213	4	likely	likely	ADJ
inlawrev-2335	213	5	to	to	PART
inlawrev-2335	213	6	occur	occur	VERB
inlawrev-2335	213	7	if	if	SCONJ
inlawrev-2335	213	8	the	the	DET
inlawrev-2335	213	9	method	method	NOUN
inlawrev-2335	213	10	of	of	ADP
inlawrev-2335	213	11	relief	relief	NOUN
inlawrev-2335	213	12	is	be	AUX
inlawrev-2335	213	13	a	a	DET
inlawrev-2335	213	14	tax	tax	NOUN
inlawrev-2335	213	15	credit	credit	NOUN
inlawrev-2335	213	16	,	,	PUNCT
inlawrev-2335	213	17	but	but	CCONJ
inlawrev-2335	213	18	it	it	PRON
inlawrev-2335	213	19	can	can	AUX
inlawrev-2335	213	20	easily	easily	ADV
inlawrev-2335	213	21	happen	happen	VERB
inlawrev-2335	213	22	if	if	SCONJ
inlawrev-2335	213	23	both	both	DET
inlawrev-2335	213	24	countries	country	NOUN
inlawrev-2335	213	25	grant	grant	VERB
inlawrev-2335	213	26	an	an	DET
inlawrev-2335	213	27	outright	outright	ADJ
inlawrev-2335	213	28	exemption	exemption	NOUN
inlawrev-2335	213	29	for	for	ADP
inlawrev-2335	213	30	a	a	DET
inlawrev-2335	213	31	particular	particular	ADJ
inlawrev-2335	213	32	type	type	NOUN
inlawrev-2335	213	33	of	of	ADP
inlawrev-2335	213	34	income	income	NOUN
inlawrev-2335	213	35	.	.	PUNCT
inlawrev-2335	214	1	accordingly	accordingly	ADV
inlawrev-2335	214	2	,	,	PUNCT
inlawrev-2335	214	3	bilateral	bilateral	ADJ
inlawrev-2335	214	4	or	or	CCONJ
inlawrev-2335	214	5	multilateral	multilateral	ADJ
inlawrev-2335	214	6	agreements	agreement	NOUN
inlawrev-2335	214	7	are	be	AUX
inlawrev-2335	214	8	necessary	necessary	ADJ
inlawrev-2335	214	9	to	to	PART
inlawrev-2335	214	10	curb	curb	VERB
inlawrev-2335	214	11	the	the	DET
inlawrev-2335	214	12	possibility	possibility	NOUN
inlawrev-2335	214	13	of	of	ADP
inlawrev-2335	214	14	this	this	DET
inlawrev-2335	214	15	rather	rather	ADV
inlawrev-2335	214	16	different	different	ADJ
inlawrev-2335	214	17	type	type	NOUN
inlawrev-2335	214	18	of	of	ADP
inlawrev-2335	214	19	tax	tax	NOUN
inlawrev-2335	214	20	shelter	shelter	NOUN
inlawrev-2335	214	21	and	and	CCONJ
inlawrev-2335	214	22	to	to	PART
inlawrev-2335	214	23	insure	insure	VERB
inlawrev-2335	214	24	that	that	SCONJ
inlawrev-2335	214	25	all	all	DET
inlawrev-2335	214	26	income	income	NOUN
inlawrev-2335	214	27	is	be	AUX
inlawrev-2335	214	28	at	at	ADP
inlawrev-2335	214	29	least	least	ADJ
inlawrev-2335	214	30	subject	subject	ADJ
inlawrev-2335	214	31	to	to	ADP
inlawrev-2335	214	32	some	some	DET
inlawrev-2335	214	33	type	type	NOUN
inlawrev-2335	214	34	of	of	ADP
inlawrev-2335	214	35	tax	tax	NOUN
inlawrev-2335	214	36	.	.	PUNCT
inlawrev-2335	215	1	an	an	DET
inlawrev-2335	215	2	analysis	analysis	NOUN
inlawrev-2335	215	3	of	of	ADP
inlawrev-2335	215	4	any	any	DET
inlawrev-2335	215	5	attempt	attempt	NOUN
inlawrev-2335	215	6	at	at	ADP
inlawrev-2335	215	7	an	an	DET
inlawrev-2335	215	8	international	international	ADJ
inlawrev-2335	215	9	solution	solution	NOUN
inlawrev-2335	215	10	to	to	ADP
inlawrev-2335	215	11	these	these	DET
inlawrev-2335	215	12	problems	problem	NOUN
inlawrev-2335	215	13	of	of	ADP
inlawrev-2335	215	14	double	double	ADJ
inlawrev-2335	215	15	taxation	taxation	NOUN
inlawrev-2335	215	16	encompasses	encompass	VERB
inlawrev-2335	215	17	three	three	NUM
inlawrev-2335	215	18	general	general	ADJ
inlawrev-2335	215	19	areas	area	NOUN
inlawrev-2335	215	20	—	—	PUNCT
inlawrev-2335	215	21	the	the	DET
inlawrev-2335	215	22	basic	basic	ADJ
inlawrev-2335	215	23	scope	scope	NOUN
inlawrev-2335	215	24	of	of	ADP
inlawrev-2335	215	25	the	the	DET
inlawrev-2335	215	26	treaties	treaty	NOUN
inlawrev-2335	215	27	,	,	PUNCT
inlawrev-2335	215	28	the	the	DET
inlawrev-2335	215	29	basis	basis	NOUN
inlawrev-2335	215	30	for	for	ADP
inlawrev-2335	215	31	allocation	allocation	NOUN
inlawrev-2335	215	32	of	of	ADP
inlawrev-2335	215	33	the	the	DET
inlawrev-2335	215	34	overall	overall	ADJ
inlawrev-2335	215	35	tax	tax	NOUN
inlawrev-2335	215	36	base	base	NOUN
inlawrev-2335	215	37	,	,	PUNCT
inlawrev-2335	215	38	and	and	CCONJ
inlawrev-2335	215	39	,	,	PUNCT
inlawrev-2335	215	40	for	for	ADP
inlawrev-2335	215	41	lack	lack	NOUN
inlawrev-2335	215	42	of	of	ADP
inlawrev-2335	215	43	a	a	DET
inlawrev-2335	215	44	better	well	ADJ
inlawrev-2335	215	45	label	label	NOUN
inlawrev-2335	215	46	,	,	PUNCT
inlawrev-2335	215	47	the	the	DET
inlawrev-2335	215	48	peculiar	peculiar	ADJ
inlawrev-2335	215	49	problems	problem	NOUN
inlawrev-2335	215	50	involved	involve	VERB
inlawrev-2335	215	51	in	in	ADP
inlawrev-2335	215	52	each	each	DET
inlawrev-2335	215	53	type	type	NOUN
inlawrev-2335	215	54	of	of	ADP
inlawrev-2335	215	55	tax	tax	NOUN
inlawrev-2335	215	56	base	base	NOUN
inlawrev-2335	215	57	.	.	PUNCT
inlawrev-2335	216	1	due	due	ADP
inlawrev-2335	216	2	to	to	ADP
inlawrev-2335	216	3	the	the	DET
inlawrev-2335	216	4	infinite	infinite	ADJ
inlawrev-2335	216	5	number	number	NOUN
inlawrev-2335	216	6	of	of	ADP
inlawrev-2335	216	7	possible	possible	ADJ
inlawrev-2335	216	8	approaches	approach	NOUN
inlawrev-2335	216	9	to	to	ADP
inlawrev-2335	216	10	these	these	DET
inlawrev-2335	216	11	three	three	NUM
inlawrev-2335	216	12	areas	area	NOUN
inlawrev-2335	216	13	,	,	PUNCT
inlawrev-2335	216	14	it	it	PRON
inlawrev-2335	216	15	is	be	AUX
inlawrev-2335	216	16	necessary	necessary	ADJ
inlawrev-2335	216	17	to	to	PART
inlawrev-2335	216	18	choose	choose	VERB
inlawrev-2335	216	19	some	some	DET
inlawrev-2335	216	20	base	base	NOUN
inlawrev-2335	216	21	,	,	PUNCT
inlawrev-2335	216	22	even	even	ADV
inlawrev-2335	216	23	an	an	DET
inlawrev-2335	216	24	arbitrary	arbitrary	ADJ
inlawrev-2335	216	25	one	one	NOUN
inlawrev-2335	216	26	,	,	PUNCT
inlawrev-2335	216	27	on	on	ADP
inlawrev-2335	216	28	which	which	PRON
inlawrev-2335	216	29	to	to	PART
inlawrev-2335	216	30	center	center	VERB
inlawrev-2335	216	31	the	the	DET
inlawrev-2335	216	32	discussion	discussion	NOUN
inlawrev-2335	216	33	.	.	PUNCT
inlawrev-2335	217	1	thus	thus	ADV
inlawrev-2335	217	2	,	,	PUNCT
inlawrev-2335	217	3	this	this	DET
inlawrev-2335	217	4	analysis	analysis	NOUN
inlawrev-2335	217	5	will	will	AUX
inlawrev-2335	217	6	center	center	VERB
inlawrev-2335	217	7	on	on	ADP
inlawrev-2335	217	8	the	the	DET
inlawrev-2335	217	9	draft	draft	NOUN
inlawrev-2335	217	10	double	double	ADJ
inlawrev-2335	217	11	taxation	taxation	NOUN
inlawrev-2335	217	12	convention	convention	NOUN
inlawrev-2335	217	13	prepared	prepare	VERB
inlawrev-2335	217	14	by	by	ADP
inlawrev-2335	217	15	the	the	DET
inlawrev-2335	217	16	organization	organization	NOUN
inlawrev-2335	217	17	for	for	ADP
inlawrev-2335	217	18	economic	economic	ADJ
inlawrev-2335	217	19	co	co	NOUN
inlawrev-2335	217	20	-	-	NOUN
inlawrev-2335	217	21	operation	operation	NOUN
inlawrev-2335	217	22	and	and	CCONJ
inlawrev-2335	217	23	development	development	NOUN
inlawrev-2335	217	24	fiscal	fiscal	ADJ
inlawrev-2335	217	25	committee	committee	NOUN
inlawrev-2335	217	26	.	.	PUNCT
inlawrev-2335	218	1	"43	"43	PUNCT
inlawrev-2335	218	2	a.	a.	NOUN
inlawrev-2335	218	3	tax	tax	PROPN
inlawrev-2335	218	4	treaty	treaty	NOUN
inlawrev-2335	218	5	scope	scope	NOUN
inlawrev-2335	218	6	all	all	DET
inlawrev-2335	218	7	united	united	PROPN
inlawrev-2335	218	8	states	states	PROPN
inlawrev-2335	218	9	tax	tax	NOUN
inlawrev-2335	218	10	treaties	treaty	NOUN
inlawrev-2335	218	11	are	be	AUX
inlawrev-2335	218	12	entered	enter	VERB
inlawrev-2335	218	13	into	into	ADP
inlawrev-2335	218	14	by	by	ADP
inlawrev-2335	218	15	the	the	DET
inlawrev-2335	218	16	president	president	NOUN
inlawrev-2335	218	17	of	of	ADP
inlawrev-2335	218	18	the	the	DET
inlawrev-2335	218	19	united	united	PROPN
inlawrev-2335	218	20	states	states	PROPN
inlawrev-2335	218	21	and	and	CCONJ
inlawrev-2335	218	22	subject	subject	ADJ
inlawrev-2335	218	23	to	to	ADP
inlawrev-2335	218	24	the	the	DET
inlawrev-2335	218	25	consent	consent	NOUN
inlawrev-2335	218	26	of	of	ADP
inlawrev-2335	218	27	the	the	DET
inlawrev-2335	218	28	united	united	PROPN
inlawrev-2335	218	29	states	states	PROPN
inlawrev-2335	218	30	^''i.r.c	^''i.r.c	NUM
inlawrev-2335	218	31	.	.	PUNCT
inlawrev-2335	219	1	§	§	PROPN
inlawrev-2335	219	2	901	901	NUM
inlawrev-2335	219	3	allows	allow	VERB
inlawrev-2335	219	4	the	the	DET
inlawrev-2335	219	5	credit	credit	NOUN
inlawrev-2335	219	6	for	for	ADP
inlawrev-2335	219	7	taxes	taxis	NOUN
inlawrev-2335	219	8	of	of	ADP
inlawrev-2335	219	9	foreign	foreign	ADJ
inlawrev-2335	219	10	countries	country	NOUN
inlawrev-2335	219	11	in	in	ADP
inlawrev-2335	219	12	terms	term	NOUN
inlawrev-2335	219	13	of	of	ADP
inlawrev-2335	219	14	taxes	taxis	NOUN
inlawrev-2335	219	15	paid	pay	VERB
inlawrev-2335	219	16	"	"	PUNCT
inlawrev-2335	219	17	to	to	ADP
inlawrev-2335	219	18	any	any	DET
inlawrev-2335	219	19	foreign	foreign	ADJ
inlawrev-2335	219	20	country	country	NOUN
inlawrev-2335	219	21	or	or	CCONJ
inlawrev-2335	219	22	to	to	ADP
inlawrev-2335	219	23	any	any	DET
inlawrev-2335	219	24	possession	possession	NOUN
inlawrev-2335	219	25	of	of	ADP
inlawrev-2335	219	26	the	the	DET
inlawrev-2335	219	27	united	united	PROPN
inlawrev-2335	219	28	states	states	PROPN
inlawrev-2335	219	29	.	.	PUNCT
inlawrev-2335	219	30	"	"	PUNCT
inlawrev-2335	220	1	(	(	PUNCT
inlawrev-2335	220	2	emphasis	emphasis	NOUN
inlawrev-2335	220	3	added	add	VERB
inlawrev-2335	220	4	)	)	PUNCT
inlawrev-2335	220	5	.	.	PUNCT
inlawrev-2335	221	1	"	"	PUNCT
inlawrev-2335	221	2	this	this	PRON
inlawrev-2335	221	3	is	be	AUX
inlawrev-2335	221	4	so	so	ADV
inlawrev-2335	221	5	,	,	PUNCT
inlawrev-2335	221	6	because	because	SCONJ
inlawrev-2335	221	7	the	the	DET
inlawrev-2335	221	8	tax	tax	NOUN
inlawrev-2335	221	9	was	be	AUX
inlawrev-2335	221	10	paid	pay	VERB
inlawrev-2335	221	11	to	to	ADP
inlawrev-2335	221	12	and	and	CCONJ
inlawrev-2335	221	13	collected	collect	VERB
inlawrev-2335	221	14	by	by	ADP
inlawrev-2335	221	15	the	the	DET
inlawrev-2335	221	16	foreign	foreign	ADJ
inlawrev-2335	221	17	country	country	NOUN
inlawrev-2335	221	18	,	,	PUNCT
inlawrev-2335	221	19	and	and	CCONJ
inlawrev-2335	221	20	generally	generally	ADV
inlawrev-2335	221	21	,	,	PUNCT
inlawrev-2335	221	22	the	the	DET
inlawrev-2335	221	23	taxes	taxis	NOUN
inlawrev-2335	221	24	paid	pay	VERB
inlawrev-2335	221	25	to	to	ADP
inlawrev-2335	221	26	and	and	CCONJ
inlawrev-2335	221	27	collected	collect	VERB
inlawrev-2335	221	28	in	in	ADP
inlawrev-2335	221	29	the	the	DET
inlawrev-2335	221	30	united	united	PROPN
inlawrev-2335	221	31	states	state	NOUN
inlawrev-2335	221	32	are	be	AUX
inlawrev-2335	221	33	thereby	thereby	ADV
inlawrev-2335	221	34	reduced	reduce	VERB
inlawrev-2335	221	35	.	.	PUNCT
inlawrev-2335	222	1	*	*	PUNCT
inlawrev-2335	222	2	^see	^see	NUM
inlawrev-2335	222	3	ownes	ownes	PROPN
inlawrev-2335	222	4	,	,	PUNCT
inlawrev-2335	222	5	united	united	PROPN
inlawrev-2335	222	6	states	states	PROPN
inlawrev-2335	222	7	income	income	NOUN
inlawrev-2335	222	8	tax	tax	NOUN
inlawrev-2335	222	9	treaties	treaty	NOUN
inlawrev-2335	222	10	,	,	PUNCT
inlawrev-2335	222	11	their	their	PRON
inlawrev-2335	222	12	role	role	NOUN
inlawrev-2335	222	13	in	in	ADP
inlawrev-2335	222	14	relieving	relieve	VERB
inlawrev-2335	222	15	double	double	ADJ
inlawrev-2335	222	16	taxation	taxation	NOUN
inlawrev-2335	222	17	,	,	PUNCT
inlawrev-2335	222	18	17	17	NUM
inlawrev-2335	222	19	rutgers	rutgers	PROPN
inlawrev-2335	222	20	l.	l.	PROPN
inlawrev-2335	222	21	rev	rev	PROPN
inlawrev-2335	222	22	.	.	PROPN
inlawrev-2335	223	1	428	428	NUM
inlawrev-2335	223	2	(	(	PUNCT
inlawrev-2335	223	3	1963	1963	NUM
inlawrev-2335	223	4	)	)	PUNCT
inlawrev-2335	223	5	.	.	PUNCT
inlawrev-2335	224	1	'	'	PUNCT
inlawrev-2335	224	2	the	the	DET
inlawrev-2335	224	3	o.e.c.d	o.e.c.d	PROPN
inlawrev-2335	224	4	.	.	PUNCT
inlawrev-2335	225	1	in	in	ADP
inlawrev-2335	225	2	april	april	PROPN
inlawrev-2335	225	3	,	,	PUNCT
inlawrev-2335	225	4	1972	1972	NUM
inlawrev-2335	225	5	,	,	PUNCT
inlawrev-2335	225	6	published	publish	VERB
inlawrev-2335	225	7	the	the	DET
inlawrev-2335	225	8	revised	revise	VERB
inlawrev-2335	225	9	text	text	NOUN
inlawrev-2335	225	10	of	of	ADP
inlawrev-2335	225	11	certain	certain	ADJ
inlawrev-2335	225	12	articles	article	NOUN
inlawrev-2335	225	13	of	of	ADP
inlawrev-2335	225	14	the	the	DET
inlawrev-2335	225	15	1963	1963	NUM
inlawrev-2335	225	16	draft	draft	NOUN
inlawrev-2335	225	17	double	double	ADJ
inlawrev-2335	225	18	taxation	taxation	NOUN
inlawrev-2335	225	19	convention	convention	NOUN
inlawrev-2335	225	20	on	on	ADP
inlawrev-2335	225	21	income	income	NOUN
inlawrev-2335	225	22	and	and	CCONJ
inlawrev-2335	225	23	on	on	ADP
inlawrev-2335	225	24	capital	capital	NOUN
inlawrev-2335	225	25	.	.	PUNCT
inlawrev-2335	226	1	the	the	DET
inlawrev-2335	226	2	revised	revise	VERB
inlawrev-2335	226	3	articles	article	NOUN
inlawrev-2335	226	4	and	and	CCONJ
inlawrev-2335	226	5	commentaries	commentary	NOUN
inlawrev-2335	226	6	reflect	reflect	VERB
inlawrev-2335	226	7	modifications	modification	NOUN
inlawrev-2335	226	8	of	of	ADP
inlawrev-2335	226	9	the	the	DET
inlawrev-2335	226	10	o.e.c.d	o.e.c.d	PROPN
inlawrev-2335	226	11	.	.	PROPN
inlawrev-2335	226	12	model	model	NOUN
inlawrev-2335	226	13	draft	draft	NOUN
inlawrev-2335	226	14	of	of	ADP
inlawrev-2335	226	15	1963	1963	NUM
inlawrev-2335	226	16	which	which	DET
inlawrev-2335	226	17	member	member	NOUN
inlawrev-2335	226	18	countries	country	NOUN
inlawrev-2335	226	19	have	have	AUX
inlawrev-2335	226	20	included	include	VERB
inlawrev-2335	226	21	in	in	ADP
inlawrev-2335	226	22	various	various	ADJ
inlawrev-2335	226	23	bilateral	bilateral	ADJ
inlawrev-2335	226	24	treaties	treaty	NOUN
inlawrev-2335	226	25	since	since	SCONJ
inlawrev-2335	226	26	publication	publication	NOUN
inlawrev-2335	226	27	of	of	ADP
inlawrev-2335	226	28	the	the	DET
inlawrev-2335	226	29	1963	1963	NUM
inlawrev-2335	226	30	draft	draft	NOUN
inlawrev-2335	226	31	.	.	PUNCT
inlawrev-2335	227	1	carroll	carroll	PROPN
inlawrev-2335	227	2	,	,	PUNCT
inlawrev-2335	227	3	united	united	PROPN
inlawrev-2335	227	4	states	states	PROPN
inlawrev-2335	227	5	tax	tax	NOUN
inlawrev-2335	227	6	treaties	treaty	NOUN
inlawrev-2335	227	7	with	with	ADP
inlawrev-2335	227	8	the	the	DET
inlawrev-2335	227	9	european	european	PROPN
inlawrev-2335	227	10	community	community	NOUN
inlawrev-2335	227	11	member	member	NOUN
inlawrev-2335	227	12	countries	country	NOUN
inlawrev-2335	227	13	:	:	PUNCT
inlawrev-2335	227	14	corporate	corporate	ADJ
inlawrev-2335	227	15	assets	asset	NOUN
inlawrev-2335	227	16	,	,	PUNCT
inlawrev-2335	227	17	44	44	NUM
inlawrev-2335	227	18	-	-	PUNCT
inlawrev-2335	227	19	3rd	3rd	NOUN
inlawrev-2335	227	20	t.m	t.m	PROPN
inlawrev-2335	227	21	.	.	PROPN
inlawrev-2335	227	22	a-19	a-19	PROPN
inlawrev-2335	227	23	(	(	PUNCT
inlawrev-2335	227	24	1974	1974	NUM
inlawrev-2335	227	25	)	)	PUNCT
inlawrev-2335	227	26	.	.	PUNCT
inlawrev-2335	228	1	1979	1979	NUM
inlawrev-2335	228	2	]	]	PUNCT
inlawrev-2335	228	3	international	international	ADJ
inlawrev-2335	228	4	taxation	taxation	NOUN
inlawrev-2335	228	5	351	351	NUM
inlawrev-2335	228	6	senate	senate	PROPN
inlawrev-2335	228	7	.	.	PUNCT
inlawrev-2335	229	1	*	*	PUNCT
inlawrev-2335	229	2	*	*	PUNCT
inlawrev-2335	229	3	further	further	ADJ
inlawrev-2335	229	4	affirmance	affirmance	NOUN
inlawrev-2335	229	5	of	of	ADP
inlawrev-2335	229	6	the	the	DET
inlawrev-2335	229	7	scope	scope	NOUN
inlawrev-2335	229	8	of	of	ADP
inlawrev-2335	229	9	these	these	DET
inlawrev-2335	229	10	treaties	treaty	NOUN
inlawrev-2335	229	11	is	be	AUX
inlawrev-2335	229	12	found	find	VERB
inlawrev-2335	229	13	in	in	ADP
inlawrev-2335	229	14	the	the	DET
inlawrev-2335	229	15	internal	internal	ADJ
inlawrev-2335	229	16	revenue	revenue	NOUN
inlawrev-2335	229	17	code	code	NOUN
inlawrev-2335	229	18	:	:	PUNCT
inlawrev-2335	229	19	''	''	PUNCT
inlawrev-2335	229	20	income	income	NOUN
inlawrev-2335	229	21	of	of	ADP
inlawrev-2335	229	22	any	any	DET
inlawrev-2335	229	23	kind	kind	NOUN
inlawrev-2335	229	24	,	,	PUNCT
inlawrev-2335	229	25	to	to	ADP
inlawrev-2335	229	26	the	the	DET
inlawrev-2335	229	27	extent	extent	NOUN
inlawrev-2335	229	28	required	require	VERB
inlawrev-2335	229	29	by	by	ADP
inlawrev-2335	229	30	any	any	DET
inlawrev-2335	229	31	treaty	treaty	NOUN
inlawrev-2335	229	32	obligation	obligation	NOUN
inlawrev-2335	229	33	of	of	ADP
inlawrev-2335	229	34	the	the	DET
inlawrev-2335	229	35	united	united	PROPN
inlawrev-2335	229	36	states	states	PROPN
inlawrev-2335	229	37	,	,	PUNCT
inlawrev-2335	229	38	shall	shall	AUX
inlawrev-2335	229	39	not	not	PART
inlawrev-2335	229	40	be	be	AUX
inlawrev-2335	229	41	included	include	VERB
inlawrev-2335	229	42	in	in	ADP
inlawrev-2335	229	43	gross	gross	ADJ
inlawrev-2335	229	44	income	income	NOUN
inlawrev-2335	229	45	and	and	CCONJ
inlawrev-2335	229	46	shall	shall	AUX
inlawrev-2335	229	47	be	be	AUX
inlawrev-2335	229	48	exempt	exempt	ADJ
inlawrev-2335	229	49	from	from	ADP
inlawrev-2335	229	50	taxation	taxation	NOUN
inlawrev-2335	229	51	under	under	ADP
inlawrev-2335	229	52	this	this	DET
inlawrev-2335	229	53	subtitle	subtitle	NOUN
inlawrev-2335	229	54	.	.	PUNCT
inlawrev-2335	230	1	"*^	"*^	PUNCT
inlawrev-2335	231	1	yet	yet	ADV
inlawrev-2335	231	2	,	,	PUNCT
inlawrev-2335	231	3	this	this	DET
inlawrev-2335	231	4	seeming	seeming	ADJ
inlawrev-2335	231	5	subjugation	subjugation	NOUN
inlawrev-2335	231	6	of	of	ADP
inlawrev-2335	231	7	the	the	DET
inlawrev-2335	231	8	code	code	NOUN
inlawrev-2335	231	9	to	to	ADP
inlawrev-2335	231	10	international	international	ADJ
inlawrev-2335	231	11	treaties	treaty	NOUN
inlawrev-2335	231	12	is	be	AUX
inlawrev-2335	231	13	not	not	PART
inlawrev-2335	231	14	at	at	ADV
inlawrev-2335	231	15	all	all	ADV
inlawrev-2335	231	16	binding	bind	VERB
inlawrev-2335	231	17	on	on	ADP
inlawrev-2335	231	18	the	the	DET
inlawrev-2335	231	19	interpretation	interpretation	NOUN
inlawrev-2335	231	20	of	of	ADP
inlawrev-2335	231	21	provisions	provision	NOUN
inlawrev-2335	231	22	in	in	ADP
inlawrev-2335	231	23	a	a	DET
inlawrev-2335	231	24	convention	convention	NOUN
inlawrev-2335	231	25	or	or	CCONJ
inlawrev-2335	231	26	treaty	treaty	NOUN
inlawrev-2335	231	27	.	.	PUNCT
inlawrev-2335	232	1	the	the	DET
inlawrev-2335	232	2	supreme	supreme	PROPN
inlawrev-2335	232	3	court	court	PROPN
inlawrev-2335	232	4	of	of	ADP
inlawrev-2335	232	5	the	the	DET
inlawrev-2335	232	6	united	united	PROPN
inlawrev-2335	232	7	states	states	PROPN
inlawrev-2335	232	8	seems	seem	VERB
inlawrev-2335	232	9	to	to	PART
inlawrev-2335	232	10	broadly	broadly	ADV
inlawrev-2335	232	11	interpret	interpret	VERB
inlawrev-2335	232	12	provisions	provision	NOUN
inlawrev-2335	232	13	in	in	ADP
inlawrev-2335	232	14	treaties	treaty	NOUN
inlawrev-2335	232	15	,	,	PUNCT
inlawrev-2335	232	16	while	while	SCONJ
inlawrev-2335	232	17	still	still	ADV
inlawrev-2335	232	18	reserving	reserve	VERB
inlawrev-2335	232	19	the	the	DET
inlawrev-2335	232	20	power	power	NOUN
inlawrev-2335	232	21	to	to	PART
inlawrev-2335	232	22	limit	limit	VERB
inlawrev-2335	232	23	any	any	DET
inlawrev-2335	232	24	such	such	ADJ
inlawrev-2335	232	25	provision	provision	NOUN
inlawrev-2335	232	26	that	that	PRON
inlawrev-2335	232	27	may	may	AUX
inlawrev-2335	232	28	cut	cut	VERB
inlawrev-2335	232	29	too	too	ADV
inlawrev-2335	232	30	deeply	deeply	ADV
inlawrev-2335	232	31	into	into	ADP
inlawrev-2335	232	32	the	the	DET
inlawrev-2335	232	33	intent	intent	NOUN
inlawrev-2335	232	34	of	of	ADP
inlawrev-2335	232	35	the	the	DET
inlawrev-2335	232	36	internal	internal	ADJ
inlawrev-2335	232	37	revenue	revenue	NOUN
inlawrev-2335	232	38	code	code	PROPN
inlawrev-2335	232	39	.	.	PUNCT
inlawrev-2335	233	1	compare	compare	VERB
inlawrev-2335	233	2	the	the	DET
inlawrev-2335	233	3	opinion	opinion	NOUN
inlawrev-2335	233	4	of	of	ADP
inlawrev-2335	233	5	the	the	DET
inlawrev-2335	233	6	court	court	NOUN
inlawrev-2335	233	7	in	in	ADP
inlawrev-2335	233	8	hauenstein	hauenstein	PROPN
inlawrev-2335	233	9	v.	v.	ADP
inlawrev-2335	233	10	lynham-^^	lynham-^^	PROPN
inlawrev-2335	233	11	"	"	PUNCT
inlawrev-2335	233	12	where	where	SCONJ
inlawrev-2335	233	13	a	a	DET
inlawrev-2335	233	14	treaty	treaty	NOUN
inlawrev-2335	233	15	admits	admit	VERB
inlawrev-2335	233	16	of	of	ADP
inlawrev-2335	233	17	two	two	NUM
inlawrev-2335	233	18	constructions	construction	NOUN
inlawrev-2335	233	19	,	,	PUNCT
inlawrev-2335	233	20	one	one	NUM
inlawrev-2335	233	21	restrictive	restrictive	ADJ
inlawrev-2335	233	22	as	as	ADP
inlawrev-2335	233	23	to	to	ADP
inlawrev-2335	233	24	the	the	DET
inlawrev-2335	233	25	rights	right	NOUN
inlawrev-2335	233	26	,	,	PUNCT
inlawrev-2335	233	27	that	that	PRON
inlawrev-2335	233	28	may	may	AUX
inlawrev-2335	233	29	be	be	AUX
inlawrev-2335	233	30	claimed	claim	VERB
inlawrev-2335	233	31	under	under	ADP
inlawrev-2335	233	32	it	it	PRON
inlawrev-2335	233	33	,	,	PUNCT
inlawrev-2335	233	34	and	and	CCONJ
inlawrev-2335	233	35	the	the	DET
inlawrev-2335	233	36	other	other	ADJ
inlawrev-2335	233	37	liberal	liberal	NOUN
inlawrev-2335	233	38	,	,	PUNCT
inlawrev-2335	233	39	the	the	DET
inlawrev-2335	233	40	latter	latter	ADJ
inlawrev-2335	233	41	is	be	AUX
inlawrev-2335	233	42	to	to	PART
inlawrev-2335	233	43	be	be	AUX
inlawrev-2335	233	44	preferred"*^	preferred"*^	PROPN
inlawrev-2335	233	45	with	with	ADP
inlawrev-2335	233	46	its	its	PRON
inlawrev-2335	233	47	recent	recent	ADJ
inlawrev-2335	233	48	limitation	limitation	NOUN
inlawrev-2335	233	49	in	in	ADP
inlawrev-2335	233	50	maximov	maximov	PROPN
inlawrev-2335	233	51	v.	v.	ADP
inlawrev-2335	233	52	united	united	PROPN
inlawrev-2335	233	53	states:*^	states:*^	PROPN
inlawrev-2335	233	54	"	"	PUNCT
inlawrev-2335	233	55	to	to	PART
inlawrev-2335	233	56	say	say	VERB
inlawrev-2335	233	57	that	that	SCONJ
inlawrev-2335	233	58	we	we	PRON
inlawrev-2335	233	59	should	should	AUX
inlawrev-2335	233	60	give	give	VERB
inlawrev-2335	233	61	a	a	DET
inlawrev-2335	233	62	broad	broad	ADJ
inlawrev-2335	233	63	and	and	CCONJ
inlawrev-2335	233	64	efficacious	efficacious	ADJ
inlawrev-2335	233	65	scope	scope	NOUN
inlawrev-2335	233	66	to	to	ADP
inlawrev-2335	233	67	a	a	DET
inlawrev-2335	233	68	treaty	treaty	NOUN
inlawrev-2335	233	69	does	do	AUX
inlawrev-2335	233	70	not	not	PART
inlawrev-2335	233	71	mean	mean	VERB
inlawrev-2335	233	72	that	that	SCONJ
inlawrev-2335	233	73	we	we	PRON
inlawrev-2335	233	74	must	must	AUX
inlawrev-2335	233	75	sweep	sweep	VERB
inlawrev-2335	233	76	within	within	ADP
inlawrev-2335	233	77	the	the	DET
inlawrev-2335	233	78	convention	convention	NOUN
inlawrev-2335	233	79	what	what	PRON
inlawrev-2335	233	80	are	be	AUX
inlawrev-2335	233	81	legally	legally	ADV
inlawrev-2335	233	82	and	and	CCONJ
inlawrev-2335	233	83	traditionally	traditionally	ADV
inlawrev-2335	233	84	recognized	recognize	VERB
inlawrev-2335	233	85	to	to	PART
inlawrev-2335	233	86	be	be	AUX
inlawrev-2335	233	87	domestic	domestic	ADJ
inlawrev-2335	233	88	taxpayers	taxpayer	NOUN
inlawrev-2335	233	89	not	not	PART
inlawrev-2335	233	90	clearly	clearly	ADV
inlawrev-2335	233	91	within	within	ADP
inlawrev-2335	233	92	its	its	PRON
inlawrev-2335	233	93	protections	protection	NOUN
inlawrev-2335	233	94	.	.	PUNCT
inlawrev-2335	233	95	.	.	PUNCT
inlawrev-2335	233	96	.	.	PUNCT
inlawrev-2335	234	1	."*^	."*^	PUNCT
inlawrev-2335	235	1	thus	thus	ADV
inlawrev-2335	235	2	,	,	PUNCT
inlawrev-2335	235	3	the	the	DET
inlawrev-2335	235	4	courts	court	NOUN
inlawrev-2335	235	5	have	have	VERB
inlawrev-2335	235	6	a	a	DET
inlawrev-2335	235	7	general	general	ADJ
inlawrev-2335	235	8	policy	policy	NOUN
inlawrev-2335	235	9	of	of	ADP
inlawrev-2335	235	10	broad	broad	ADJ
inlawrev-2335	235	11	interpretation	interpretation	NOUN
inlawrev-2335	235	12	of	of	ADP
inlawrev-2335	235	13	treaty	treaty	NOUN
inlawrev-2335	235	14	provisions	provision	NOUN
inlawrev-2335	235	15	,	,	PUNCT
inlawrev-2335	235	16	while	while	SCONJ
inlawrev-2335	235	17	also	also	ADV
inlawrev-2335	235	18	maintaining	maintain	VERB
inlawrev-2335	235	19	an	an	DET
inlawrev-2335	235	20	unpredictable	unpredictable	ADJ
inlawrev-2335	235	21	strain	strain	NOUN
inlawrev-2335	235	22	of	of	ADP
inlawrev-2335	235	23	judicial	judicial	ADJ
inlawrev-2335	235	24	opinion	opinion	NOUN
inlawrev-2335	235	25	subjugating	subjugate	VERB
inlawrev-2335	235	26	international	international	ADJ
inlawrev-2335	235	27	conventions	convention	NOUN
inlawrev-2335	235	28	to	to	ADP
inlawrev-2335	235	29	the	the	DET
inlawrev-2335	235	30	internal	internal	ADJ
inlawrev-2335	235	31	revenue	revenue	NOUN
inlawrev-2335	235	32	code	code	NOUN
inlawrev-2335	235	33	.	.	PUNCT
inlawrev-2335	236	1	in	in	ADP
inlawrev-2335	236	2	certain	certain	ADJ
inlawrev-2335	236	3	areas	area	NOUN
inlawrev-2335	236	4	in	in	ADP
inlawrev-2335	236	5	which	which	PRON
inlawrev-2335	236	6	the	the	DET
inlawrev-2335	236	7	code	code	NOUN
inlawrev-2335	236	8	requires	require	VERB
inlawrev-2335	236	9	strict	strict	ADJ
inlawrev-2335	236	10	interpretation,^	interpretation,^	ADJ
inlawrev-2335	236	11	"	"	PUNCT
inlawrev-2335	236	12	this	this	PRON
inlawrev-2335	236	13	can	can	AUX
inlawrev-2335	236	14	lead	lead	VERB
inlawrev-2335	236	15	to	to	ADP
inlawrev-2335	236	16	very	very	ADV
inlawrev-2335	236	17	discordant	discordant	ADJ
inlawrev-2335	236	18	results	result	NOUN
inlawrev-2335	236	19	.	.	PUNCT
inlawrev-2335	237	1	thus	thus	ADV
inlawrev-2335	237	2	,	,	PUNCT
inlawrev-2335	237	3	the	the	DET
inlawrev-2335	237	4	first	first	ADJ
inlawrev-2335	237	5	requirement	requirement	NOUN
inlawrev-2335	237	6	of	of	ADP
inlawrev-2335	237	7	any	any	DET
inlawrev-2335	237	8	tax	tax	NOUN
inlawrev-2335	237	9	convention	convention	NOUN
inlawrev-2335	237	10	is	be	AUX
inlawrev-2335	237	11	a	a	DET
inlawrev-2335	237	12	very	very	ADV
inlawrev-2335	237	13	definite	definite	ADJ
inlawrev-2335	237	14	delineation	delineation	NOUN
inlawrev-2335	237	15	of	of	ADP
inlawrev-2335	237	16	the	the	DET
inlawrev-2335	237	17	principles	principle	NOUN
inlawrev-2335	237	18	of	of	ADP
inlawrev-2335	237	19	interpretation	interpretation	NOUN
inlawrev-2335	237	20	.	.	PUNCT
inlawrev-2335	238	1	clearing	clear	VERB
inlawrev-2335	238	2	the	the	DET
inlawrev-2335	238	3	hurdle	hurdle	NOUN
inlawrev-2335	238	4	problems	problem	NOUN
inlawrev-2335	238	5	of	of	ADP
inlawrev-2335	238	6	interpretation	interpretation	NOUN
inlawrev-2335	238	7	,	,	PUNCT
inlawrev-2335	238	8	the	the	DET
inlawrev-2335	238	9	convention	convention	NOUN
inlawrev-2335	238	10	must	must	AUX
inlawrev-2335	238	11	set	set	VERB
inlawrev-2335	238	12	out	out	ADP
inlawrev-2335	238	13	the	the	DET
inlawrev-2335	238	14	scope	scope	NOUN
inlawrev-2335	238	15	of	of	ADP
inlawrev-2335	238	16	taxes	taxis	NOUN
inlawrev-2335	238	17	to	to	PART
inlawrev-2335	238	18	be	be	AUX
inlawrev-2335	238	19	considered	consider	VERB
inlawrev-2335	238	20	.	.	PUNCT
inlawrev-2335	239	1	this	this	PRON
inlawrev-2335	239	2	was	be	AUX
inlawrev-2335	239	3	discussed	discuss	VERB
inlawrev-2335	239	4	in	in	ADP
inlawrev-2335	239	5	article	article	NOUN
inlawrev-2335	239	6	2	2	NUM
inlawrev-2335	239	7	of	of	ADP
inlawrev-2335	239	8	the	the	DET
inlawrev-2335	239	9	o.e.c.d	o.e.c.d	PROPN
inlawrev-2335	239	10	.	.	PUNCT
inlawrev-2335	240	1	convention	convention	NOUN
inlawrev-2335	240	2	:	:	PUNCT
inlawrev-2335	241	1	1	1	X
inlawrev-2335	241	2	.	.	PUNCT
inlawrev-2335	241	3	this	this	DET
inlawrev-2335	241	4	convention	convention	NOUN
inlawrev-2335	241	5	shall	shall	AUX
inlawrev-2335	241	6	apply	apply	VERB
inlawrev-2335	241	7	to	to	ADP
inlawrev-2335	241	8	taxes	taxis	NOUN
inlawrev-2335	241	9	on	on	ADP
inlawrev-2335	241	10	income	income	NOUN
inlawrev-2335	241	11	and	and	CCONJ
inlawrev-2335	241	12	on	on	ADP
inlawrev-2335	241	13	capital	capital	NOUN
inlawrev-2335	241	14	imposed	impose	VERB
inlawrev-2335	241	15	on	on	ADP
inlawrev-2335	241	16	behalf	behalf	NOUN
inlawrev-2335	241	17	of	of	ADP
inlawrev-2335	241	18	each	each	DET
inlawrev-2335	241	19	contracting	contracting	NOUN
inlawrev-2335	241	20	state	state	NOUN
inlawrev-2335	241	21	or	or	CCONJ
inlawrev-2335	241	22	of	of	ADP
inlawrev-2335	241	23	its	its	PRON
inlawrev-2335	241	24	political	political	ADJ
inlawrev-2335	241	25	subdivisions	subdivision	NOUN
inlawrev-2335	241	26	or	or	CCONJ
inlawrev-2335	241	27	local	local	ADJ
inlawrev-2335	241	28	authorities	authority	NOUN
inlawrev-2335	241	29	,	,	PUNCT
inlawrev-2335	241	30	irrespective	irrespective	ADV
inlawrev-2335	241	31	of	of	ADP
inlawrev-2335	241	32	the	the	DET
inlawrev-2335	241	33	manner	manner	NOUN
inlawrev-2335	241	34	in	in	ADP
inlawrev-2335	241	35	which	which	PRON
inlawrev-2335	241	36	they	they	PRON
inlawrev-2335	241	37	are	be	AUX
inlawrev-2335	241	38	levied	levy	VERB
inlawrev-2335	241	39	.	.	PUNCT
inlawrev-2335	242	1	2	2	X
inlawrev-2335	242	2	.	.	X
inlawrev-2335	242	3	there	there	PRON
inlawrev-2335	242	4	shall	shall	AUX
inlawrev-2335	242	5	be	be	AUX
inlawrev-2335	242	6	regarded	regard	VERB
inlawrev-2335	242	7	as	as	ADP
inlawrev-2335	242	8	taxes	taxis	NOUN
inlawrev-2335	242	9	on	on	ADP
inlawrev-2335	242	10	income	income	NOUN
inlawrev-2335	242	11	and	and	CCONJ
inlawrev-2335	242	12	on	on	ADP
inlawrev-2335	242	13	capital	capital	NOUN
inlawrev-2335	242	14	all	all	DET
inlawrev-2335	242	15	taxes	taxis	NOUN
inlawrev-2335	242	16	imposed	impose	VERB
inlawrev-2335	242	17	on	on	ADP
inlawrev-2335	242	18	total	total	ADJ
inlawrev-2335	242	19	income	income	NOUN
inlawrev-2335	242	20	,	,	PUNCT
inlawrev-2335	242	21	on	on	ADP
inlawrev-2335	242	22	total	total	ADJ
inlawrev-2335	242	23	capital	capital	NOUN
inlawrev-2335	242	24	,	,	PUNCT
inlawrev-2335	242	25	or	or	CCONJ
inlawrev-2335	242	26	on	on	ADP
inlawrev-2335	242	27	elements	element	NOUN
inlawrev-2335	242	28	of	of	ADP
inlawrev-2335	242	29	income	income	NOUN
inlawrev-2335	242	30	or	or	CCONJ
inlawrev-2335	242	31	of	of	ADP
inlawrev-2335	242	32	capital	capital	NOUN
inlawrev-2335	242	33	,	,	PUNCT
inlawrev-2335	242	34	including	include	VERB
inlawrev-2335	242	35	taxes	taxis	NOUN
inlawrev-2335	242	36	on	on	ADP
inlawrev-2335	242	37	gains	gain	NOUN
inlawrev-2335	242	38	from	from	ADP
inlawrev-2335	242	39	the	the	DET
inlawrev-2335	242	40	alienation	alienation	NOUN
inlawrev-2335	242	41	of	of	ADP
inlawrev-2335	242	42	movable	movable	ADJ
inlawrev-2335	242	43	or	or	CCONJ
inlawrev-2335	242	44	immovable	immovable	ADJ
inlawrev-2335	242	45	property	property	NOUN
inlawrev-2335	242	46	,	,	PUNCT
inlawrev-2335	242	47	taxes	taxis	NOUN
inlawrev-2335	242	48	"	"	PUNCT
inlawrev-2335	242	49	u.s	u.s	PROPN
inlawrev-2335	242	50	.	.	PROPN
inlawrev-2335	242	51	const	const	PROPN
inlawrev-2335	242	52	,	,	PUNCT
inlawrev-2335	242	53	art	art	NOUN
inlawrev-2335	242	54	.	.	PUNCT
inlawrev-2335	243	1	ii	ii	PROPN
inlawrev-2335	243	2	,	,	PUNCT
inlawrev-2335	243	3	§	§	PROPN
inlawrev-2335	243	4	2	2	NUM
inlawrev-2335	243	5	.	.	PUNCT
inlawrev-2335	243	6	"	"	PUNCT
inlawrev-2335	243	7	i.r.c	i.r.c	NOUN
inlawrev-2335	243	8	.	.	PUNCT
inlawrev-2335	244	1	§	§	PROPN
inlawrev-2335	244	2	894	894	NUM
inlawrev-2335	244	3	.	.	PUNCT
inlawrev-2335	245	1	"	"	PUNCT
inlawrev-2335	245	2	100	100	NUM
inlawrev-2335	245	3	u.s	u.s	PROPN
inlawrev-2335	245	4	.	.	PROPN
inlawrev-2335	245	5	483	483	NUM
inlawrev-2335	245	6	(	(	PUNCT
inlawrev-2335	245	7	1880	1880	NUM
inlawrev-2335	245	8	)	)	PUNCT
inlawrev-2335	245	9	.	.	PUNCT
inlawrev-2335	246	1	*	*	PUNCT
inlawrev-2335	246	2	'	'	X
inlawrev-2335	246	3	i(l	i(l	VERB
inlawrev-2335	246	4	at	at	ADP
inlawrev-2335	246	5	487	487	NUM
inlawrev-2335	246	6	;	;	PUNCT
inlawrev-2335	246	7	accord	accord	NOUN
inlawrev-2335	246	8	.	.	PUNCT
inlawrev-2335	247	1	factor	factor	NOUN
inlawrev-2335	247	2	v.	v.	PROPN
inlawrev-2335	247	3	laubenheimer	laubenheimer	PROPN
inlawrev-2335	247	4	,	,	PUNCT
inlawrev-2335	247	5	290	290	NUM
inlawrev-2335	247	6	u.s	u.s	PROPN
inlawrev-2335	247	7	.	.	PROPN
inlawrev-2335	247	8	276	276	NUM
inlawrev-2335	247	9	(	(	PUNCT
inlawrev-2335	247	10	1933	1933	NUM
inlawrev-2335	247	11	)	)	PUNCT
inlawrev-2335	247	12	.	.	PUNCT
inlawrev-2335	248	1	"	"	PUNCT
inlawrev-2335	248	2	373	373	NUM
inlawrev-2335	248	3	u.s	u.s	PROPN
inlawrev-2335	248	4	.	.	PROPN
inlawrev-2335	248	5	49	49	NUM
inlawrev-2335	248	6	(	(	PUNCT
inlawrev-2335	248	7	1963	1963	NUM
inlawrev-2335	248	8	)	)	PUNCT
inlawrev-2335	248	9	.	.	PUNCT
inlawrev-2335	249	1	"	"	PUNCT
inlawrev-2335	249	2	/d	/d	PUNCT
inlawrev-2335	249	3	at	at	ADP
inlawrev-2335	249	4	56	56	NUM
inlawrev-2335	249	5	.	.	PUNCT
inlawrev-2335	249	6	^'see	^'see	NOUN
inlawrev-2335	249	7	corn	corn	NOUN
inlawrev-2335	249	8	prods	prod	VERB
inlawrev-2335	249	9	.	.	PUNCT
inlawrev-2335	250	1	ref	ref	PROPN
inlawrev-2335	250	2	.	.	PUNCT
inlawrev-2335	251	1	co.	co.	PROPN
inlawrev-2335	252	1	v.	v.	PROPN
inlawrev-2335	252	2	commissioner	commissioner	PROPN
inlawrev-2335	252	3	,	,	PUNCT
inlawrev-2335	252	4	350	350	NUM
inlawrev-2335	252	5	u.s	u.s	PROPN
inlawrev-2335	252	6	.	.	PROPN
inlawrev-2335	252	7	46	46	NUM
inlawrev-2335	252	8	(	(	PUNCT
inlawrev-2335	252	9	1955	1955	NUM
inlawrev-2335	252	10	)	)	PUNCT
inlawrev-2335	252	11	.	.	PUNCT
inlawrev-2335	253	1	352	352	NUM
inlawrev-2335	253	2	indiana	indiana	PROPN
inlawrev-2335	253	3	law	law	PROPN
inlawrev-2335	253	4	review	review	NOUN
inlawrev-2335	253	5	[	[	X
inlawrev-2335	253	6	vol	vol	NOUN
inlawrev-2335	253	7	.	.	PUNCT
inlawrev-2335	254	1	12:341	12:341	NUM
inlawrev-2335	254	2	on	on	ADP
inlawrev-2335	254	3	the	the	DET
inlawrev-2335	254	4	total	total	ADJ
inlawrev-2335	254	5	amounts	amount	NOUN
inlawrev-2335	254	6	of	of	ADP
inlawrev-2335	254	7	wages	wage	NOUN
inlawrev-2335	254	8	or	or	CCONJ
inlawrev-2335	254	9	salaries	salary	NOUN
inlawrev-2335	254	10	paid	pay	VERB
inlawrev-2335	254	11	by	by	ADP
inlawrev-2335	254	12	enterprises	enterprise	NOUN
inlawrev-2335	254	13	,	,	PUNCT
inlawrev-2335	254	14	as	as	ADV
inlawrev-2335	254	15	well	well	ADV
inlawrev-2335	254	16	as	as	ADP
inlawrev-2335	254	17	taxes	taxis	NOUN
inlawrev-2335	254	18	on	on	ADP
inlawrev-2335	254	19	capital	capital	NOUN
inlawrev-2335	254	20	appreciation	appreciation	NOUN
inlawrev-2335	254	21	.	.	PUNCT
inlawrev-2335	254	22	.	.	PUNCT
inlawrev-2335	254	23	.	.	PUNCT
inlawrev-2335	255	1	."51	."51	PUNCT
inlawrev-2335	256	1	what	what	PRON
inlawrev-2335	256	2	is	be	AUX
inlawrev-2335	256	3	required	require	VERB
inlawrev-2335	256	4	is	be	AUX
inlawrev-2335	256	5	a	a	DET
inlawrev-2335	256	6	very	very	ADV
inlawrev-2335	256	7	specific	specific	ADJ
inlawrev-2335	256	8	enumeration	enumeration	NOUN
inlawrev-2335	256	9	of	of	ADP
inlawrev-2335	256	10	the	the	DET
inlawrev-2335	256	11	exact	exact	ADJ
inlawrev-2335	256	12	taxes	taxis	NOUN
inlawrev-2335	256	13	to	to	PART
inlawrev-2335	256	14	be	be	AUX
inlawrev-2335	256	15	included	include	VERB
inlawrev-2335	256	16	.	.	PUNCT
inlawrev-2335	257	1	the	the	DET
inlawrev-2335	257	2	article	article	NOUN
inlawrev-2335	257	3	includes	include	VERB
inlawrev-2335	257	4	taxes	taxis	NOUN
inlawrev-2335	257	5	imposed	impose	VERB
inlawrev-2335	257	6	by	by	ADP
inlawrev-2335	257	7	state	state	NOUN
inlawrev-2335	257	8	and	and	CCONJ
inlawrev-2335	257	9	local	local	ADJ
inlawrev-2335	257	10	governments	government	NOUN
inlawrev-2335	257	11	and	and	CCONJ
inlawrev-2335	257	12	,	,	PUNCT
inlawrev-2335	257	13	thereby	thereby	ADV
inlawrev-2335	257	14	,	,	PUNCT
inlawrev-2335	257	15	would	would	AUX
inlawrev-2335	257	16	solve	solve	VERB
inlawrev-2335	257	17	one	one	NUM
inlawrev-2335	257	18	of	of	ADP
inlawrev-2335	257	19	the	the	DET
inlawrev-2335	257	20	more	more	ADV
inlawrev-2335	257	21	irritating	irritating	ADJ
inlawrev-2335	257	22	aspects	aspect	NOUN
inlawrev-2335	257	23	of	of	ADP
inlawrev-2335	257	24	the	the	DET
inlawrev-2335	257	25	united	united	PROPN
inlawrev-2335	257	26	states	states	PROPN
inlawrev-2335	257	27	tax	tax	NOUN
inlawrev-2335	257	28	system	system	NOUN
inlawrev-2335	257	29	.	.	PUNCT
inlawrev-2335	258	1	if	if	SCONJ
inlawrev-2335	258	2	a	a	DET
inlawrev-2335	258	3	nonresident	nonresident	ADJ
inlawrev-2335	258	4	alien	alien	ADJ
inlawrev-2335	258	5	works	work	NOUN
inlawrev-2335	258	6	in	in	ADP
inlawrev-2335	258	7	the	the	DET
inlawrev-2335	258	8	united	united	PROPN
inlawrev-2335	258	9	states	states	PROPN
inlawrev-2335	258	10	for	for	ADP
inlawrev-2335	258	11	a	a	DET
inlawrev-2335	258	12	period	period	NOUN
inlawrev-2335	258	13	included	include	VERB
inlawrev-2335	258	14	within	within	ADP
inlawrev-2335	258	15	the	the	DET
inlawrev-2335	258	16	exemption	exemption	NOUN
inlawrev-2335	258	17	provisions	provision	NOUN
inlawrev-2335	258	18	of	of	ADP
inlawrev-2335	258	19	an	an	DET
inlawrev-2335	258	20	international	international	ADJ
inlawrev-2335	258	21	treaty	treaty	NOUN
inlawrev-2335	258	22	,	,	PUNCT
inlawrev-2335	258	23	it	it	PRON
inlawrev-2335	258	24	is	be	AUX
inlawrev-2335	258	25	often	often	ADV
inlawrev-2335	258	26	financially	financially	ADV
inlawrev-2335	258	27	embarrassing	embarrassing	ADJ
inlawrev-2335	258	28	,	,	PUNCT
inlawrev-2335	258	29	as	as	ADV
inlawrev-2335	258	30	well	well	ADV
inlawrev-2335	258	31	as	as	ADP
inlawrev-2335	258	32	emotionally	emotionally	ADV
inlawrev-2335	258	33	disturbing	disturbing	ADJ
inlawrev-2335	258	34	,	,	PUNCT
inlawrev-2335	258	35	for	for	SCONJ
inlawrev-2335	258	36	the	the	DET
inlawrev-2335	258	37	individual	individual	NOUN
inlawrev-2335	258	38	to	to	PART
inlawrev-2335	258	39	find	find	VERB
inlawrev-2335	258	40	himself	himself	PRON
inlawrev-2335	258	41	unexpectedly	unexpectedly	ADV
inlawrev-2335	258	42	subject	subject	ADJ
inlawrev-2335	258	43	to	to	ADP
inlawrev-2335	258	44	state	state	NOUN
inlawrev-2335	258	45	or	or	CCONJ
inlawrev-2335	258	46	local	local	ADJ
inlawrev-2335	258	47	income	income	NOUN
inlawrev-2335	258	48	taxes	taxis	NOUN
inlawrev-2335	258	49	.	.	PUNCT
inlawrev-2335	259	1	although	although	SCONJ
inlawrev-2335	259	2	it	it	PRON
inlawrev-2335	259	3	has	have	AUX
inlawrev-2335	259	4	never	never	ADV
inlawrev-2335	259	5	been	be	AUX
inlawrev-2335	259	6	specifically	specifically	ADV
inlawrev-2335	259	7	determined	determine	VERB
inlawrev-2335	259	8	whether	whether	SCONJ
inlawrev-2335	259	9	a	a	DET
inlawrev-2335	259	10	united	united	PROPN
inlawrev-2335	259	11	states	states	PROPN
inlawrev-2335	259	12	tax	tax	NOUN
inlawrev-2335	259	13	treaty	treaty	NOUN
inlawrev-2335	259	14	is	be	AUX
inlawrev-2335	259	15	controlling	control	VERB
inlawrev-2335	259	16	over	over	ADP
inlawrev-2335	259	17	a	a	DET
inlawrev-2335	259	18	state	state	NOUN
inlawrev-2335	259	19	tax	tax	NOUN
inlawrev-2335	259	20	law	law	NOUN
inlawrev-2335	259	21	,	,	PUNCT
inlawrev-2335	259	22	it	it	PRON
inlawrev-2335	259	23	appears	appear	VERB
inlawrev-2335	259	24	that	that	SCONJ
inlawrev-2335	259	25	such	such	DET
inlawrev-2335	259	26	an	an	DET
inlawrev-2335	259	27	interpretation	interpretation	NOUN
inlawrev-2335	259	28	would	would	AUX
inlawrev-2335	259	29	be	be	AUX
inlawrev-2335	259	30	constitutional.^^	constitutional.^^	PUNCT
inlawrev-2335	260	1	the	the	DET
inlawrev-2335	260	2	united	united	PROPN
inlawrev-2335	260	3	states	states	PROPN
inlawrev-2335	260	4	,	,	PUNCT
inlawrev-2335	260	5	however	however	ADV
inlawrev-2335	260	6	,	,	PUNCT
inlawrev-2335	260	7	has	have	AUX
inlawrev-2335	260	8	reserved	reserve	VERB
inlawrev-2335	260	9	its	its	PRON
inlawrev-2335	260	10	position	position	NOUN
inlawrev-2335	260	11	on	on	ADP
inlawrev-2335	260	12	this	this	DET
inlawrev-2335	260	13	part	part	NOUN
inlawrev-2335	260	14	of	of	ADP
inlawrev-2335	260	15	the	the	DET
inlawrev-2335	260	16	article	article	NOUN
inlawrev-2335	260	17	,	,	PUNCT
inlawrev-2335	260	18	probably	probably	ADV
inlawrev-2335	260	19	based	base	VERB
inlawrev-2335	260	20	more	more	ADV
inlawrev-2335	260	21	on	on	ADP
inlawrev-2335	260	22	political	political	ADJ
inlawrev-2335	260	23	considerations	consideration	NOUN
inlawrev-2335	260	24	than	than	ADP
inlawrev-2335	260	25	on	on	ADP
inlawrev-2335	260	26	constitutional	constitutional	ADJ
inlawrev-2335	260	27	authority	authority	NOUN
inlawrev-2335	260	28	.^^	.^^	PUNCT
inlawrev-2335	260	29	a	a	DET
inlawrev-2335	260	30	further	further	ADJ
inlawrev-2335	260	31	problem	problem	NOUN
inlawrev-2335	260	32	arises	arise	VERB
inlawrev-2335	260	33	in	in	ADP
inlawrev-2335	260	34	determining	determine	VERB
inlawrev-2335	260	35	the	the	DET
inlawrev-2335	260	36	scope	scope	NOUN
inlawrev-2335	260	37	of	of	ADP
inlawrev-2335	260	38	taxes	taxis	NOUN
inlawrev-2335	260	39	due	due	ADJ
inlawrev-2335	260	40	to	to	ADP
inlawrev-2335	260	41	the	the	DET
inlawrev-2335	260	42	difference	difference	NOUN
inlawrev-2335	260	43	in	in	ADP
inlawrev-2335	260	44	tax	tax	NOUN
inlawrev-2335	260	45	bases	basis	NOUN
inlawrev-2335	260	46	of	of	ADP
inlawrev-2335	260	47	foreign	foreign	ADJ
inlawrev-2335	260	48	countries	country	NOUN
inlawrev-2335	260	49	.	.	PUNCT
inlawrev-2335	261	1	taxes	taxis	NOUN
inlawrev-2335	261	2	covered	cover	VERB
inlawrev-2335	261	3	in	in	ADP
inlawrev-2335	261	4	the	the	DET
inlawrev-2335	261	5	conventions	convention	NOUN
inlawrev-2335	261	6	sometimes	sometimes	ADV
inlawrev-2335	261	7	include	include	VERB
inlawrev-2335	261	8	,	,	PUNCT
inlawrev-2335	261	9	in	in	ADP
inlawrev-2335	261	10	addition	addition	NOUN
inlawrev-2335	261	11	to	to	ADP
inlawrev-2335	261	12	income	income	NOUN
inlawrev-2335	261	13	taxes,^	taxes,^	PROPN
inlawrev-2335	261	14	*	*	NOUN
inlawrev-2335	261	15	capital	capital	NOUN
inlawrev-2335	261	16	taxes	taxis	NOUN
inlawrev-2335	261	17	and	and	CCONJ
inlawrev-2335	261	18	taxes	taxis	NOUN
inlawrev-2335	261	19	on	on	ADP
inlawrev-2335	261	20	movable	movable	ADJ
inlawrev-2335	261	21	property	property	NOUN
inlawrev-2335	261	22	and	and	CCONJ
inlawrev-2335	261	23	land.^^	land.^^	NOUN
inlawrev-2335	261	24	because	because	SCONJ
inlawrev-2335	261	25	the	the	DET
inlawrev-2335	261	26	conventions	convention	NOUN
inlawrev-2335	261	27	are	be	AUX
inlawrev-2335	261	28	intended	intend	VERB
inlawrev-2335	261	29	to	to	PART
inlawrev-2335	261	30	be	be	AUX
inlawrev-2335	261	31	reciprocal	reciprocal	ADJ
inlawrev-2335	261	32	,	,	PUNCT
inlawrev-2335	261	33	the	the	DET
inlawrev-2335	261	34	overall	overall	ADJ
inlawrev-2335	261	35	foreign	foreign	ADJ
inlawrev-2335	261	36	taxes	taxis	NOUN
inlawrev-2335	261	37	are	be	AUX
inlawrev-2335	261	38	generally	generally	ADV
inlawrev-2335	261	39	parallel	parallel	ADJ
inlawrev-2335	261	40	in	in	ADP
inlawrev-2335	261	41	economic	economic	ADJ
inlawrev-2335	261	42	effect	effect	NOUN
inlawrev-2335	261	43	to	to	ADP
inlawrev-2335	261	44	united	united	PROPN
inlawrev-2335	261	45	states	states	PROPN
inlawrev-2335	261	46	income	income	NOUN
inlawrev-2335	261	47	taxes	taxis	NOUN
inlawrev-2335	261	48	subject	subject	ADJ
inlawrev-2335	261	49	to	to	ADP
inlawrev-2335	261	50	the	the	DET
inlawrev-2335	261	51	treaty	treaty	NOUN
inlawrev-2335	261	52	.	.	PUNCT
inlawrev-2335	262	1	an	an	DET
inlawrev-2335	262	2	additional	additional	ADJ
inlawrev-2335	262	3	problem	problem	NOUN
inlawrev-2335	262	4	is	be	AUX
inlawrev-2335	262	5	determining	determine	VERB
inlawrev-2335	262	6	what	what	PRON
inlawrev-2335	262	7	persons	person	NOUN
inlawrev-2335	262	8	are	be	AUX
inlawrev-2335	262	9	subject	subject	ADJ
inlawrev-2335	262	10	to	to	ADP
inlawrev-2335	262	11	a	a	DET
inlawrev-2335	262	12	treaty	treaty	NOUN
inlawrev-2335	262	13	.	.	PUNCT
inlawrev-2335	263	1	basically	basically	ADV
inlawrev-2335	263	2	,	,	PUNCT
inlawrev-2335	263	3	the	the	DET
inlawrev-2335	263	4	persons	person	NOUN
inlawrev-2335	263	5	affected	affect	VERB
inlawrev-2335	263	6	by	by	ADP
inlawrev-2335	263	7	the	the	DET
inlawrev-2335	263	8	conventions	convention	NOUN
inlawrev-2335	263	9	are	be	AUX
inlawrev-2335	263	10	resident	resident	ADJ
inlawrev-2335	263	11	individuals	individual	NOUN
inlawrev-2335	263	12	of	of	ADP
inlawrev-2335	263	13	each	each	DET
inlawrev-2335	263	14	contracting	contracting	NOUN
inlawrev-2335	263	15	country	country	NOUN
inlawrev-2335	263	16	as	as	ADV
inlawrev-2335	263	17	well	well	ADV
inlawrev-2335	263	18	as	as	ADP
inlawrev-2335	263	19	corporations	corporation	NOUN
inlawrev-2335	263	20	or	or	CCONJ
inlawrev-2335	263	21	other	other	ADJ
inlawrev-2335	263	22	entities	entity	NOUN
inlawrev-2335	263	23	organized	organize	VERB
inlawrev-2335	263	24	under	under	ADP
inlawrev-2335	263	25	the	the	DET
inlawrev-2335	263	26	laws	law	NOUN
inlawrev-2335	263	27	of	of	ADP
inlawrev-2335	263	28	the	the	DET
inlawrev-2335	263	29	contracting	contracting	NOUN
inlawrev-2335	263	30	state	state	NOUN
inlawrev-2335	263	31	.	.	PUNCT
inlawrev-2335	264	1	the	the	DET
inlawrev-2335	264	2	term	term	NOUN
inlawrev-2335	264	3	"	"	PUNCT
inlawrev-2335	264	4	enterprise	enterprise	NOUN
inlawrev-2335	264	5	"	"	PUNCT
inlawrev-2335	264	6	is	be	AUX
inlawrev-2335	264	7	also	also	ADV
inlawrev-2335	264	8	referred	refer	VERB
inlawrev-2335	264	9	to	to	ADP
inlawrev-2335	264	10	with	with	ADP
inlawrev-2335	264	11	special	special	ADJ
inlawrev-2335	264	12	significance	significance	NOUN
inlawrev-2335	264	13	in	in	ADP
inlawrev-2335	264	14	most	most	ADJ
inlawrev-2335	264	15	of	of	ADP
inlawrev-2335	264	16	the	the	DET
inlawrev-2335	264	17	conventions.^	conventions.^	NOUN
inlawrev-2335	264	18	*	*	PUNCT
inlawrev-2335	264	19	the	the	DET
inlawrev-2335	264	20	recipients	recipient	NOUN
inlawrev-2335	264	21	of	of	ADP
inlawrev-2335	264	22	benefits	benefit	NOUN
inlawrev-2335	264	23	in	in	ADP
inlawrev-2335	264	24	the	the	DET
inlawrev-2335	264	25	treaties	treaty	NOUN
inlawrev-2335	264	26	are	be	AUX
inlawrev-2335	264	27	almost	almost	ADV
inlawrev-2335	264	28	exclusively	exclusively	ADV
inlawrev-2335	264	29	nonresidents	nonresident	NOUN
inlawrev-2335	264	30	of	of	ADP
inlawrev-2335	264	31	the	the	DET
inlawrev-2335	264	32	country	country	NOUN
inlawrev-2335	264	33	granting	grant	VERB
inlawrev-2335	264	34	a	a	DET
inlawrev-2335	264	35	special	special	ADJ
inlawrev-2335	264	36	status	status	NOUN
inlawrev-2335	264	37	.	.	PUNCT
inlawrev-2335	265	1	this	this	PRON
inlawrev-2335	265	2	is	be	AUX
inlawrev-2335	265	3	due	due	ADJ
inlawrev-2335	265	4	to	to	ADP
inlawrev-2335	265	5	a	a	DET
inlawrev-2335	265	6	"	"	PUNCT
inlawrev-2335	265	7	savings	saving	NOUN
inlawrev-2335	265	8	clause	clause	NOUN
inlawrev-2335	265	9	,	,	PUNCT
inlawrev-2335	265	10	"	"	PUNCT
inlawrev-2335	265	11	which	which	PRON
inlawrev-2335	265	12	is	be	AUX
inlawrev-2335	265	13	almost	almost	ADV
inlawrev-2335	265	14	always	always	ADV
inlawrev-2335	265	15	included	include	VERB
inlawrev-2335	265	16	in	in	ADP
inlawrev-2335	265	17	tax	tax	NOUN
inlawrev-2335	265	18	conventions	convention	NOUN
inlawrev-2335	265	19	.	.	PUNCT
inlawrev-2335	266	1	this	this	DET
inlawrev-2335	266	2	clause	clause	NOUN
inlawrev-2335	266	3	provides	provide	VERB
inlawrev-2335	266	4	that	that	PRON
inlawrev-2335	266	5	,	,	PUNCT
inlawrev-2335	266	6	to	to	PART
inlawrev-2335	266	7	determine	determine	VERB
inlawrev-2335	266	8	the	the	DET
inlawrev-2335	266	9	taxes	taxis	NOUN
inlawrev-2335	266	10	of	of	ADP
inlawrev-2335	266	11	its	its	PRON
inlawrev-2335	266	12	citizens	citizen	NOUN
inlawrev-2335	266	13	,	,	PUNCT
inlawrev-2335	266	14	residents	resident	NOUN
inlawrev-2335	266	15	,	,	PUNCT
inlawrev-2335	266	16	or	or	CCONJ
inlawrev-2335	266	17	corpora"o.e.c.d	corpora"o.e.c.d	PROPN
inlawrev-2335	266	18	.	.	PUNCT
inlawrev-2335	267	1	report	report	NOUN
inlawrev-2335	267	2	,	,	PUNCT
inlawrev-2335	267	3	supra	supra	PROPN
inlawrev-2335	267	4	note	note	PROPN
inlawrev-2335	267	5	16	16	NUM
inlawrev-2335	267	6	,	,	PUNCT
inlawrev-2335	267	7	at	at	ADP
inlawrev-2335	267	8	4	4	NUM
inlawrev-2335	267	9	.	.	PUNCT
inlawrev-2335	267	10	^^cf	^^cf	PUNCT
inlawrev-2335	267	11	.	.	PUNCT
inlawrev-2335	268	1	missouri	missouri	PROPN
inlawrev-2335	268	2	v.	v.	PROPN
inlawrev-2335	268	3	holland	holland	PROPN
inlawrev-2335	268	4	,	,	PUNCT
inlawrev-2335	268	5	252	252	NUM
inlawrev-2335	268	6	u.s	u.s	PROPN
inlawrev-2335	268	7	.	.	PROPN
inlawrev-2335	268	8	416	416	NUM
inlawrev-2335	268	9	(	(	PUNCT
inlawrev-2335	268	10	1919	1919	NUM
inlawrev-2335	268	11	)	)	PUNCT
inlawrev-2335	268	12	(	(	PUNCT
inlawrev-2335	268	13	treaty	treaty	NOUN
inlawrev-2335	268	14	for	for	ADP
inlawrev-2335	268	15	protection	protection	NOUN
inlawrev-2335	268	16	of	of	ADP
inlawrev-2335	268	17	wild	wild	ADJ
inlawrev-2335	268	18	birds	bird	NOUN
inlawrev-2335	268	19	not	not	PART
inlawrev-2335	268	20	a	a	DET
inlawrev-2335	268	21	violation	violation	NOUN
inlawrev-2335	268	22	of	of	ADP
inlawrev-2335	268	23	state	state	NOUN
inlawrev-2335	268	24	's	's	PART
inlawrev-2335	268	25	reserved	reserve	VERB
inlawrev-2335	268	26	powers	power	NOUN
inlawrev-2335	268	27	under	under	ADP
inlawrev-2335	268	28	tenth	tenth	ADJ
inlawrev-2335	268	29	amendment	amendment	NOUN
inlawrev-2335	268	30	,	,	PUNCT
inlawrev-2335	268	31	due	due	ADP
inlawrev-2335	268	32	to	to	ADP
inlawrev-2335	268	33	national	national	ADJ
inlawrev-2335	268	34	scope	scope	NOUN
inlawrev-2335	268	35	of	of	ADP
inlawrev-2335	268	36	interest	interest	NOUN
inlawrev-2335	268	37	involved	involve	VERB
inlawrev-2335	268	38	and	and	CCONJ
inlawrev-2335	268	39	the	the	DET
inlawrev-2335	268	40	necessity	necessity	NOUN
inlawrev-2335	268	41	of	of	ADP
inlawrev-2335	268	42	a	a	DET
inlawrev-2335	268	43	treaty	treaty	NOUN
inlawrev-2335	268	44	to	to	PART
inlawrev-2335	268	45	protect	protect	VERB
inlawrev-2335	268	46	interest	interest	NOUN
inlawrev-2335	268	47	)	)	PUNCT
inlawrev-2335	268	48	.	.	PUNCT
inlawrev-2335	269	1	^o.e.c.d	^o.e.c.d	NUM
inlawrev-2335	269	2	.	.	PUNCT
inlawrev-2335	270	1	report	report	NOUN
inlawrev-2335	270	2	,	,	PUNCT
inlawrev-2335	270	3	supra	supra	PROPN
inlawrev-2335	270	4	note	note	NOUN
inlawrev-2335	270	5	16	16	NUM
inlawrev-2335	270	6	,	,	PUNCT
inlawrev-2335	270	7	at	at	ADP
inlawrev-2335	270	8	39	39	NUM
inlawrev-2335	270	9	-	-	SYM
inlawrev-2335	270	10	40	40	NUM
inlawrev-2335	270	11	.	.	PUNCT
inlawrev-2335	270	12	^see	^see	NUM
inlawrev-2335	270	13	,	,	PUNCT
inlawrev-2335	270	14	e.g.	e.g.	ADV
inlawrev-2335	270	15	,	,	PUNCT
inlawrev-2335	270	16	convention	convention	NOUN
inlawrev-2335	270	17	respecting	respect	VERB
inlawrev-2335	270	18	double	double	ADJ
inlawrev-2335	270	19	taxation^	taxation^	NUM
inlawrev-2335	270	20	apr	apr	NOUN
inlawrev-2335	270	21	.	.	PROPN
inlawrev-2335	270	22	29	29	NUM
inlawrev-2335	270	23	,	,	PUNCT
inlawrev-2335	270	24	1948	1948	NUM
inlawrev-2335	270	25	,	,	PUNCT
inlawrev-2335	270	26	united	united	PROPN
inlawrev-2335	270	27	statesnetherlands	statesnetherlands	PROPN
inlawrev-2335	270	28	,	,	PUNCT
inlawrev-2335	270	29	art	art	NOUN
inlawrev-2335	270	30	.	.	PUNCT
inlawrev-2335	271	1	i	i	PRON
inlawrev-2335	271	2	,	,	PUNCT
inlawrev-2335	271	3	para	para	PROPN
inlawrev-2335	271	4	.	.	PUNCT
inlawrev-2335	272	1	(	(	PUNCT
inlawrev-2335	272	2	1	1	NUM
inlawrev-2335	272	3	)	)	PUNCT
inlawrev-2335	272	4	,	,	PUNCT
inlawrev-2335	272	5	62	62	NUM
inlawrev-2335	272	6	stat	stat	NOUN
inlawrev-2335	272	7	.	.	PUNCT
inlawrev-2335	273	1	1757	1757	NUM
inlawrev-2335	273	2	,	,	PUNCT
inlawrev-2335	273	3	t.i.a.s	t.i.a.s	PROPN
inlawrev-2335	273	4	.	.	NOUN
inlawrev-2335	273	5	no	no	NOUN
inlawrev-2335	273	6	.	.	NOUN
inlawrev-2335	273	7	1855	1855	NUM
inlawrev-2335	273	8	.	.	PUNCT
inlawrev-2335	274	1	^see	^see	NUM
inlawrev-2335	275	1	convention	convention	NOUN
inlawrev-2335	275	2	for	for	ADP
inlawrev-2335	275	3	the	the	DET
inlawrev-2335	275	4	avoidance	avoidance	NOUN
inlawrev-2335	275	5	of	of	ADP
inlawrev-2335	275	6	double	double	ADJ
inlawrev-2335	275	7	taxation	taxation	NOUN
inlawrev-2335	275	8	,	,	PUNCT
inlawrev-2335	275	9	mar	mar	PROPN
inlawrev-2335	275	10	.	.	PROPN
inlawrev-2335	275	11	30	30	NUM
inlawrev-2335	275	12	,	,	PUNCT
inlawrev-2335	275	13	1955	1955	NUM
inlawrev-2335	275	14	,	,	PUNCT
inlawrev-2335	275	15	united	united	PROPN
inlawrev-2335	275	16	states	states	PROPN
inlawrev-2335	275	17	-	-	PUNCT
inlawrev-2335	275	18	italy	italy	PROPN
inlawrev-2335	275	19	,	,	PUNCT
inlawrev-2335	275	20	art	art	NOUN
inlawrev-2335	275	21	.	.	PUNCT
inlawrev-2335	276	1	i	i	PRON
inlawrev-2335	276	2	,	,	PUNCT
inlawrev-2335	276	3	para	para	PROPN
inlawrev-2335	276	4	.	.	PUNCT
inlawrev-2335	277	1	(	(	PUNCT
inlawrev-2335	277	2	6	6	NUM
inlawrev-2335	277	3	)	)	PUNCT
inlawrev-2335	277	4	,	,	PUNCT
inlawrev-2335	277	5	7	7	NUM
inlawrev-2335	277	6	u.s.t	u.s.t	NOUN
inlawrev-2335	277	7	.	.	PROPN
inlawrev-2335	277	8	2999	2999	NUM
inlawrev-2335	277	9	,	,	PUNCT
inlawrev-2335	277	10	t.i.a.s	t.i.a.s	PROPN
inlawrev-2335	277	11	.	.	NOUN
inlawrev-2335	277	12	no	no	NOUN
inlawrev-2335	277	13	.	.	NOUN
inlawrev-2335	277	14	3679	3679	NUM
inlawrev-2335	277	15	.	.	PUNCT
inlawrev-2335	278	1	^see	^see	ADJ
inlawrev-2335	278	2	discussion	discussion	NOUN
inlawrev-2335	278	3	of	of	ADP
inlawrev-2335	278	4	the	the	DET
inlawrev-2335	278	5	term	term	NOUN
inlawrev-2335	278	6	"	"	PUNCT
inlawrev-2335	278	7	enterprise	enterprise	NOUN
inlawrev-2335	278	8	"	"	PUNCT
inlawrev-2335	278	9	in	in	ADP
inlawrev-2335	278	10	o.e.c.d	o.e.c.d	PROPN
inlawrev-2335	278	11	.	.	PUNCT
inlawrev-2335	279	1	report	report	NOUN
inlawrev-2335	279	2	,	,	PUNCT
inlawrev-2335	279	3	supra	supra	PROPN
inlawrev-2335	279	4	note	note	NOUN
inlawrev-2335	279	5	16	16	NUM
inlawrev-2335	279	6	,	,	PUNCT
inlawrev-2335	279	7	at	at	ADP
inlawrev-2335	279	8	65	65	NUM
inlawrev-2335	279	9	.	.	PUNCT
inlawrev-2335	279	10	1979	1979	NUM
inlawrev-2335	279	11	]	]	PUNCT
inlawrev-2335	279	12	international	international	ADJ
inlawrev-2335	279	13	taxation	taxation	NOUN
inlawrev-2335	279	14	353	353	NUM
inlawrev-2335	279	15	tions	tion	NOUN
inlawrev-2335	279	16	,	,	PUNCT
inlawrev-2335	279	17	a	a	DET
inlawrev-2335	279	18	country	country	NOUN
inlawrev-2335	279	19	may	may	AUX
inlawrev-2335	279	20	include	include	VERB
inlawrev-2335	279	21	all	all	DET
inlawrev-2335	279	22	items	item	NOUN
inlawrev-2335	279	23	in	in	ADP
inlawrev-2335	279	24	taxable	taxable	ADJ
inlawrev-2335	279	25	income	income	NOUN
inlawrev-2335	279	26	under	under	ADP
inlawrev-2335	279	27	its	its	PRON
inlawrev-2335	279	28	laws	law	NOUN
inlawrev-2335	279	29	regardless	regardless	ADV
inlawrev-2335	279	30	of	of	ADP
inlawrev-2335	279	31	treaty	treaty	NOUN
inlawrev-2335	279	32	provisions	provision	NOUN
inlawrev-2335	279	33	.	.	PUNCT
inlawrev-2335	279	34	"	"	PUNCT
inlawrev-2335	280	1	with	with	ADP
inlawrev-2335	280	2	the	the	DET
inlawrev-2335	280	3	exception	exception	NOUN
inlawrev-2335	280	4	of	of	ADP
inlawrev-2335	280	5	the	the	DET
inlawrev-2335	280	6	status	status	NOUN
inlawrev-2335	280	7	of	of	ADP
inlawrev-2335	280	8	a	a	DET
inlawrev-2335	280	9	citizen	citizen	NOUN
inlawrev-2335	280	10	falling	fall	VERB
inlawrev-2335	280	11	within	within	ADP
inlawrev-2335	280	12	the	the	DET
inlawrev-2335	280	13	"	"	PUNCT
inlawrev-2335	280	14	savings	saving	NOUN
inlawrev-2335	280	15	clause	clause	NOUN
inlawrev-2335	280	16	"	"	PUNCT
inlawrev-2335	280	17	category	category	NOUN
inlawrev-2335	280	18	,	,	PUNCT
inlawrev-2335	280	19	it	it	PRON
inlawrev-2335	280	20	is	be	AUX
inlawrev-2335	280	21	necessary	necessary	ADJ
inlawrev-2335	280	22	to	to	PART
inlawrev-2335	280	23	determine	determine	VERB
inlawrev-2335	280	24	the	the	DET
inlawrev-2335	280	25	residence	residence	NOUN
inlawrev-2335	280	26	of	of	ADP
inlawrev-2335	280	27	individuals	individual	NOUN
inlawrev-2335	280	28	for	for	ADP
inlawrev-2335	280	29	purposes	purpose	NOUN
inlawrev-2335	280	30	of	of	ADP
inlawrev-2335	280	31	asserting	assert	VERB
inlawrev-2335	280	32	a	a	DET
inlawrev-2335	280	33	benefit	benefit	NOUN
inlawrev-2335	280	34	under	under	ADP
inlawrev-2335	280	35	a	a	DET
inlawrev-2335	280	36	tax	tax	NOUN
inlawrev-2335	280	37	treaty	treaty	NOUN
inlawrev-2335	280	38	.	.	PUNCT
inlawrev-2335	281	1	article	article	NOUN
inlawrev-2335	281	2	1	1	NUM
inlawrev-2335	281	3	of	of	ADP
inlawrev-2335	281	4	the	the	DET
inlawrev-2335	281	5	o.e.c.d	o.e.c.d	PROPN
inlawrev-2335	281	6	.	.	PUNCT
inlawrev-2335	281	7	draft	draft	NOUN
inlawrev-2335	281	8	provides	provide	VERB
inlawrev-2335	281	9	that	that	SCONJ
inlawrev-2335	281	10	the	the	DET
inlawrev-2335	281	11	convention	convention	NOUN
inlawrev-2335	281	12	applies	apply	VERB
inlawrev-2335	281	13	to	to	ADP
inlawrev-2335	281	14	residents	resident	NOUN
inlawrev-2335	281	15	of	of	ADP
inlawrev-2335	281	16	one	one	NUM
inlawrev-2335	281	17	of	of	ADP
inlawrev-2335	281	18	the	the	DET
inlawrev-2335	281	19	contracting	contract	VERB
inlawrev-2335	281	20	countries.^	countries.^	NOUN
inlawrev-2335	281	21	*	*	PROPN
inlawrev-2335	281	22	article	article	NOUN
inlawrev-2335	281	23	4	4	NUM
inlawrev-2335	281	24	defines	define	NOUN
inlawrev-2335	281	25	residency	residency	NOUN
inlawrev-2335	281	26	with	with	ADP
inlawrev-2335	281	27	more	more	ADJ
inlawrev-2335	281	28	particularity	particularity	NOUN
inlawrev-2335	281	29	than	than	SCONJ
inlawrev-2335	281	30	any	any	DET
inlawrev-2335	281	31	other	other	ADJ
inlawrev-2335	281	32	united	united	PROPN
inlawrev-2335	281	33	states	states	PROPN
inlawrev-2335	281	34	treaty	treaty	NOUN
inlawrev-2335	281	35	has	have	VERB
inlawrev-2335	281	36	done.^^	done.^^	X
inlawrev-2335	281	37	an	an	DET
inlawrev-2335	281	38	adequate	adequate	ADJ
inlawrev-2335	281	39	definition	definition	NOUN
inlawrev-2335	281	40	becomes	become	VERB
inlawrev-2335	281	41	more	more	ADV
inlawrev-2335	281	42	and	and	CCONJ
inlawrev-2335	281	43	more	more	ADV
inlawrev-2335	281	44	important	important	ADJ
inlawrev-2335	281	45	with	with	ADP
inlawrev-2335	281	46	problems	problem	NOUN
inlawrev-2335	281	47	of	of	ADP
inlawrev-2335	281	48	multiple	multiple	ADJ
inlawrev-2335	281	49	residences	residence	NOUN
inlawrev-2335	281	50	and	and	CCONJ
inlawrev-2335	281	51	the	the	DET
inlawrev-2335	281	52	consequences	consequence	NOUN
inlawrev-2335	281	53	of	of	ADP
inlawrev-2335	281	54	employing	employ	VERB
inlawrev-2335	281	55	an	an	DET
inlawrev-2335	281	56	inadequate	inadequate	ADJ
inlawrev-2335	281	57	definition	definition	NOUN
inlawrev-2335	281	58	.	.	PUNCT
inlawrev-2335	282	1	the	the	DET
inlawrev-2335	282	2	draft	draft	NOUN
inlawrev-2335	282	3	sets	set	VERB
inlawrev-2335	282	4	forth	forth	ADP
inlawrev-2335	282	5	various	various	ADJ
inlawrev-2335	282	6	criteria	criterion	NOUN
inlawrev-2335	282	7	for	for	ADP
inlawrev-2335	282	8	determining	determine	VERB
inlawrev-2335	282	9	residence	residence	NOUN
inlawrev-2335	282	10	.	.	PUNCT
inlawrev-2335	283	1	first	first	ADV
inlawrev-2335	283	2	,	,	PUNCT
inlawrev-2335	283	3	the	the	DET
inlawrev-2335	283	4	individual	individual	NOUN
inlawrev-2335	283	5	is	be	AUX
inlawrev-2335	283	6	treated	treat	VERB
inlawrev-2335	283	7	as	as	ADP
inlawrev-2335	283	8	a	a	DET
inlawrev-2335	283	9	resident	resident	NOUN
inlawrev-2335	283	10	at	at	ADP
inlawrev-2335	283	11	the	the	DET
inlawrev-2335	283	12	location	location	NOUN
inlawrev-2335	283	13	of	of	ADP
inlawrev-2335	283	14	his	his	PRON
inlawrev-2335	283	15	permanent	permanent	ADJ
inlawrev-2335	283	16	home	home	NOUN
inlawrev-2335	283	17	.	.	PUNCT
inlawrev-2335	284	1	in	in	ADP
inlawrev-2335	284	2	the	the	DET
inlawrev-2335	284	3	case	case	NOUN
inlawrev-2335	284	4	of	of	ADP
inlawrev-2335	284	5	multiple	multiple	ADJ
inlawrev-2335	284	6	permanent	permanent	ADJ
inlawrev-2335	284	7	homes	home	NOUN
inlawrev-2335	284	8	,	,	PUNCT
inlawrev-2335	284	9	the	the	DET
inlawrev-2335	284	10	draft	draft	NOUN
inlawrev-2335	284	11	chooses	choose	VERB
inlawrev-2335	284	12	the	the	DET
inlawrev-2335	284	13	home	home	NOUN
inlawrev-2335	284	14	in	in	ADP
inlawrev-2335	284	15	which	which	PRON
inlawrev-2335	284	16	the	the	DET
inlawrev-2335	284	17	taxpayer	taxpayer	NOUN
inlawrev-2335	284	18	has	have	VERB
inlawrev-2335	284	19	the	the	DET
inlawrev-2335	284	20	closest	close	ADJ
inlawrev-2335	284	21	personal	personal	ADJ
inlawrev-2335	284	22	and	and	CCONJ
inlawrev-2335	284	23	economic	economic	ADJ
inlawrev-2335	284	24	interest	interest	NOUN
inlawrev-2335	284	25	(	(	PUNCT
inlawrev-2335	284	26	"	"	PUNCT
inlawrev-2335	284	27	centre	centre	NOUN
inlawrev-2335	284	28	of	of	ADP
inlawrev-2335	284	29	vital	vital	ADJ
inlawrev-2335	284	30	interests	interest	NOUN
inlawrev-2335	284	31	"	"	PUNCT
inlawrev-2335	284	32	)	)	PUNCT
inlawrev-2335	284	33	.	.	PUNCT
inlawrev-2335	285	1	if	if	SCONJ
inlawrev-2335	285	2	there	there	PRON
inlawrev-2335	285	3	is	be	VERB
inlawrev-2335	285	4	no	no	DET
inlawrev-2335	285	5	permanent	permanent	ADJ
inlawrev-2335	285	6	home	home	NOUN
inlawrev-2335	285	7	or	or	CCONJ
inlawrev-2335	285	8	if	if	SCONJ
inlawrev-2335	285	9	the	the	DET
inlawrev-2335	285	10	"	"	PUNCT
inlawrev-2335	285	11	centre	centre	NOUN
inlawrev-2335	285	12	of	of	ADP
inlawrev-2335	285	13	vital	vital	ADJ
inlawrev-2335	285	14	interests	interest	NOUN
inlawrev-2335	285	15	"	"	PUNCT
inlawrev-2335	285	16	can	can	AUX
inlawrev-2335	285	17	not	not	PART
inlawrev-2335	285	18	be	be	AUX
inlawrev-2335	285	19	determined	determine	VERB
inlawrev-2335	285	20	,	,	PUNCT
inlawrev-2335	285	21	then	then	ADV
inlawrev-2335	285	22	his	his	PRON
inlawrev-2335	285	23	habitual	habitual	ADJ
inlawrev-2335	285	24	abode	abode	NOUN
inlawrev-2335	285	25	is	be	AUX
inlawrev-2335	285	26	considered	consider	VERB
inlawrev-2335	285	27	his	his	PRON
inlawrev-2335	285	28	residence	residence	NOUN
inlawrev-2335	285	29	.	.	PUNCT
inlawrev-2335	286	1	finally	finally	ADV
inlawrev-2335	286	2	,	,	PUNCT
inlawrev-2335	286	3	in	in	ADP
inlawrev-2335	286	4	cases	case	NOUN
inlawrev-2335	286	5	of	of	ADP
inlawrev-2335	286	6	multiple	multiple	ADJ
inlawrev-2335	286	7	habitual	habitual	ADJ
inlawrev-2335	286	8	abodes	abode	NOUN
inlawrev-2335	286	9	,	,	PUNCT
inlawrev-2335	286	10	the	the	DET
inlawrev-2335	286	11	draft	draft	NOUN
inlawrev-2335	286	12	defers	defer	VERB
inlawrev-2335	286	13	to	to	ADP
inlawrev-2335	286	14	the	the	DET
inlawrev-2335	286	15	country	country	NOUN
inlawrev-2335	286	16	of	of	ADP
inlawrev-2335	286	17	which	which	PRON
inlawrev-2335	286	18	the	the	DET
inlawrev-2335	286	19	taxpayer	taxpayer	NOUN
inlawrev-2335	286	20	is	be	AUX
inlawrev-2335	286	21	a	a	DET
inlawrev-2335	286	22	national	national	ADJ
inlawrev-2335	286	23	.	.	PUNCT
inlawrev-2335	286	24	®	®	PROPN
inlawrev-2335	286	25	"	"	PUNCT
inlawrev-2335	286	26	the	the	DET
inlawrev-2335	286	27	united	united	PROPN
inlawrev-2335	286	28	states	states	PROPN
inlawrev-2335	286	29	bases	base	VERB
inlawrev-2335	286	30	tax	tax	NOUN
inlawrev-2335	286	31	liability	liability	NOUN
inlawrev-2335	286	32	on	on	ADP
inlawrev-2335	286	33	the	the	DET
inlawrev-2335	286	34	basis	basis	NOUN
inlawrev-2335	286	35	of	of	ADP
inlawrev-2335	286	36	citizenship	citizenship	NOUN
inlawrev-2335	286	37	as	as	ADV
inlawrev-2335	286	38	well	well	ADV
inlawrev-2335	286	39	as	as	ADP
inlawrev-2335	286	40	residence.	residence.	ADJ
inlawrev-2335	286	41	®	®	PROPN
inlawrev-2335	286	42	^	^	PUNCT
inlawrev-2335	286	43	the	the	DET
inlawrev-2335	286	44	term	term	NOUN
inlawrev-2335	286	45	"	"	PUNCT
inlawrev-2335	286	46	residence	residence	NOUN
inlawrev-2335	286	47	"	"	PUNCT
inlawrev-2335	286	48	has	have	AUX
inlawrev-2335	286	49	been	be	AUX
inlawrev-2335	286	50	defined	define	VERB
inlawrev-2335	286	51	as	as	ADP
inlawrev-2335	286	52	related	relate	VERB
inlawrev-2335	286	53	to	to	ADP
inlawrev-2335	286	54	,	,	PUNCT
inlawrev-2335	286	55	but	but	CCONJ
inlawrev-2335	286	56	less	less	ADV
inlawrev-2335	286	57	substantial	substantial	ADJ
inlawrev-2335	286	58	than	than	ADP
inlawrev-2335	286	59	,	,	PUNCT
inlawrev-2335	286	60	the	the	DET
inlawrev-2335	286	61	common	common	ADJ
inlawrev-2335	286	62	law	law	NOUN
inlawrev-2335	286	63	concept	concept	NOUN
inlawrev-2335	286	64	of	of	ADP
inlawrev-2335	286	65	domicile.	domicile.	ADJ
inlawrev-2335	286	66	®	®	NOUN
inlawrev-2335	286	67	^	^	PUNCT
inlawrev-2335	286	68	adoption	adoption	NOUN
inlawrev-2335	286	69	of	of	ADP
inlawrev-2335	286	70	the	the	DET
inlawrev-2335	286	71	draft	draft	NOUN
inlawrev-2335	286	72	's	's	PART
inlawrev-2335	286	73	definition	definition	NOUN
inlawrev-2335	286	74	would	would	AUX
inlawrev-2335	286	75	certainly	certainly	ADV
inlawrev-2335	286	76	assist	assist	VERB
inlawrev-2335	286	77	in	in	ADP
inlawrev-2335	286	78	bringing	bring	VERB
inlawrev-2335	286	79	about	about	ADP
inlawrev-2335	286	80	uniformity	uniformity	NOUN
inlawrev-2335	286	81	,	,	PUNCT
inlawrev-2335	286	82	but	but	CCONJ
inlawrev-2335	286	83	it	it	PRON
inlawrev-2335	286	84	would	would	AUX
inlawrev-2335	286	85	allow	allow	VERB
inlawrev-2335	286	86	wealthy	wealthy	ADJ
inlawrev-2335	286	87	united	united	PROPN
inlawrev-2335	286	88	states	states	PROPN
inlawrev-2335	286	89	citizens	citizen	NOUN
inlawrev-2335	286	90	to	to	PART
inlawrev-2335	286	91	establish	establish	VERB
inlawrev-2335	286	92	their	their	PRON
inlawrev-2335	286	93	principal	principal	ADJ
inlawrev-2335	286	94	residence	residence	NOUN
inlawrev-2335	286	95	in	in	ADP
inlawrev-2335	286	96	low	low	ADJ
inlawrev-2335	286	97	tax	tax	NOUN
inlawrev-2335	286	98	rate	rate	NOUN
inlawrev-2335	286	99	countries	country	NOUN
inlawrev-2335	286	100	and	and	CCONJ
inlawrev-2335	286	101	obtain	obtain	VERB
inlawrev-2335	286	102	very	very	ADV
inlawrev-2335	286	103	substantial	substantial	ADJ
inlawrev-2335	286	104	tax	tax	NOUN
inlawrev-2335	286	105	savings	saving	NOUN
inlawrev-2335	286	106	.	.	PUNCT
inlawrev-2335	287	1	thus	thus	ADV
inlawrev-2335	287	2	,	,	PUNCT
inlawrev-2335	287	3	the	the	DET
inlawrev-2335	287	4	united	united	PROPN
inlawrev-2335	287	5	states	states	PROPN
inlawrev-2335	287	6	probably	probably	ADV
inlawrev-2335	287	7	would	would	AUX
inlawrev-2335	287	8	not	not	PART
inlawrev-2335	287	9	enter	enter	VERB
inlawrev-2335	287	10	into	into	ADP
inlawrev-2335	287	11	a	a	DET
inlawrev-2335	287	12	multilateral	multilateral	ADJ
inlawrev-2335	287	13	treaty	treaty	NOUN
inlawrev-2335	287	14	embodying	embody	VERB
inlawrev-2335	287	15	the	the	DET
inlawrev-2335	287	16	residence	residence	NOUN
inlawrev-2335	287	17	concept	concept	NOUN
inlawrev-2335	287	18	,	,	PUNCT
inlawrev-2335	287	19	as	as	SCONJ
inlawrev-2335	287	20	demonstrated	demonstrate	VERB
inlawrev-2335	287	21	by	by	ADP
inlawrev-2335	287	22	its	its	PRON
inlawrev-2335	287	23	reservation	reservation	NOUN
inlawrev-2335	287	24	of	of	ADP
inlawrev-2335	287	25	approval	approval	NOUN
inlawrev-2335	287	26	of	of	ADP
inlawrev-2335	287	27	article	article	NOUN
inlawrev-2335	287	28	4	4	NUM
inlawrev-2335	287	29	.	.	PUNCT
inlawrev-2335	288	1	possibly	possibly	ADV
inlawrev-2335	288	2	,	,	PUNCT
inlawrev-2335	288	3	however	however	ADV
inlawrev-2335	288	4	,	,	PUNCT
inlawrev-2335	288	5	the	the	DET
inlawrev-2335	288	6	united	united	PROPN
inlawrev-2335	288	7	states	states	PROPN
inlawrev-2335	288	8	could	could	AUX
inlawrev-2335	288	9	apply	apply	VERB
inlawrev-2335	288	10	article	article	NOUN
inlawrev-2335	288	11	4	4	NUM
inlawrev-2335	288	12	to	to	ADP
inlawrev-2335	288	13	problematic	problematic	ADJ
inlawrev-2335	288	14	definitional	definitional	ADJ
inlawrev-2335	288	15	questions	question	NOUN
inlawrev-2335	288	16	while	while	SCONJ
inlawrev-2335	288	17	still	still	ADV
inlawrev-2335	288	18	retaining	retain	VERB
inlawrev-2335	288	19	the	the	DET
inlawrev-2335	288	20	"	"	PUNCT
inlawrev-2335	288	21	savings	saving	NOUN
inlawrev-2335	288	22	clause	clause	NOUN
inlawrev-2335	288	23	"	"	PUNCT
inlawrev-2335	288	24	and	and	CCONJ
inlawrev-2335	288	25	not	not	PART
inlawrev-2335	288	26	derogating	derogate	VERB
inlawrev-2335	288	27	the	the	DET
inlawrev-2335	288	28	right	right	NOUN
inlawrev-2335	288	29	of	of	ADP
inlawrev-2335	288	30	the	the	DET
inlawrev-2335	288	31	united	united	PROPN
inlawrev-2335	288	32	states	states	PROPN
inlawrev-2335	288	33	to	to	PART
inlawrev-2335	288	34	tax	tax	VERB
inlawrev-2335	288	35	its	its	PRON
inlawrev-2335	288	36	citizens.*^	citizens.*^	PROPN
inlawrev-2335	288	37	presently	presently	ADV
inlawrev-2335	288	38	,	,	PUNCT
inlawrev-2335	288	39	corporations	corporation	NOUN
inlawrev-2335	288	40	entitled	entitle	VERB
inlawrev-2335	288	41	to	to	ADP
inlawrev-2335	288	42	benefits	benefit	NOUN
inlawrev-2335	288	43	under	under	ADP
inlawrev-2335	288	44	the	the	DET
inlawrev-2335	288	45	treaties	treaty	NOUN
inlawrev-2335	288	46	are	be	AUX
inlawrev-2335	288	47	generally	generally	ADV
inlawrev-2335	288	48	corporations	corporation	NOUN
inlawrev-2335	288	49	organized	organize	VERB
inlawrev-2335	288	50	under	under	ADP
inlawrev-2335	288	51	the	the	DET
inlawrev-2335	288	52	laws	law	NOUN
inlawrev-2335	288	53	of	of	ADP
inlawrev-2335	288	54	the	the	DET
inlawrev-2335	288	55	contract^'see	contract^'see	ADJ
inlawrev-2335	288	56	crerar	crerar	NOUN
inlawrev-2335	288	57	v.	v.	PROPN
inlawrev-2335	288	58	commissioner	commissioner	NOUN
inlawrev-2335	288	59	,	,	PUNCT
inlawrev-2335	288	60	26	26	NUM
inlawrev-2335	288	61	t.c	t.c	PROPN
inlawrev-2335	288	62	.	.	PROPN
inlawrev-2335	288	63	702	702	NUM
inlawrev-2335	288	64	(	(	PUNCT
inlawrev-2335	288	65	1956	1956	NUM
inlawrev-2335	288	66	)	)	PUNCT
inlawrev-2335	288	67	for	for	ADP
inlawrev-2335	288	68	an	an	DET
inlawrev-2335	288	69	explanation	explanation	NOUN
inlawrev-2335	288	70	of	of	ADP
inlawrev-2335	288	71	the	the	DET
inlawrev-2335	288	72	"	"	PUNCT
inlawrev-2335	288	73	savings	saving	NOUN
inlawrev-2335	288	74	clause	clause	NOUN
inlawrev-2335	288	75	"	"	PUNCT
inlawrev-2335	288	76	as	as	ADV
inlawrev-2335	288	77	well	well	ADV
inlawrev-2335	288	78	as	as	ADP
inlawrev-2335	288	79	a	a	DET
inlawrev-2335	288	80	validation	validation	NOUN
inlawrev-2335	288	81	of	of	ADP
inlawrev-2335	288	82	the	the	DET
inlawrev-2335	288	83	method	method	NOUN
inlawrev-2335	288	84	.	.	PUNCT
inlawrev-2335	289	1	^o.e.cd	^o.e.cd	X
inlawrev-2335	289	2	.	.	PUNCT
inlawrev-2335	290	1	report	report	NOUN
inlawrev-2335	290	2	,	,	PUNCT
inlawrev-2335	290	3	supra	supra	PROPN
inlawrev-2335	290	4	note	note	NOUN
inlawrev-2335	290	5	16	16	NUM
inlawrev-2335	290	6	,	,	PUNCT
inlawrev-2335	290	7	at	at	ADP
inlawrev-2335	290	8	41	41	NUM
inlawrev-2335	290	9	.	.	PUNCT
inlawrev-2335	291	1	'	'	PUNCT
inlawrev-2335	291	2	ud	ud	INTJ
inlawrev-2335	291	3	.	.	PUNCT
inlawrev-2335	292	1	at	at	ADP
inlawrev-2335	292	2	43	43	NUM
inlawrev-2335	292	3	.	.	PUNCT
inlawrev-2335	293	1	•^i.r.c	•^i.r.c	NOUN
inlawrev-2335	293	2	.	.	PUNCT
inlawrev-2335	294	1	§	§	PROPN
inlawrev-2335	294	2	901	901	NUM
inlawrev-2335	294	3	;	;	PUNCT
inlawrev-2335	294	4	treas	trea	NOUN
inlawrev-2335	294	5	.	.	PUNCT
inlawrev-2335	295	1	reg	reg	PROPN
inlawrev-2335	295	2	.	.	PUNCT
inlawrev-2335	296	1	§	§	PROPN
inlawrev-2335	296	2	l.l	l.l	PROPN
inlawrev-2335	296	3	-	-	PROPN
inlawrev-2335	296	4	l(a	l(a	PROPN
inlawrev-2335	296	5	)	)	PUNCT
inlawrev-2335	296	6	.	.	PUNCT
inlawrev-2335	297	1	see	see	VERB
inlawrev-2335	297	2	also	also	ADV
inlawrev-2335	297	3	,	,	PUNCT
inlawrev-2335	297	4	b.	b.	PROPN
inlawrev-2335	297	5	bittker	bittker	PROPN
inlawrev-2335	297	6	&	&	CCONJ
inlawrev-2335	297	7	l.	l.	PROPN
inlawrev-2335	297	8	ebb	ebb	PROPN
inlawrev-2335	297	9	,	,	PUNCT
inlawrev-2335	297	10	united	united	PROPN
inlawrev-2335	297	11	states	states	PROPN
inlawrev-2335	297	12	taxation	taxation	NOUN
inlawrev-2335	297	13	of	of	ADP
inlawrev-2335	297	14	foreign	foreign	ADJ
inlawrev-2335	297	15	income	income	NOUN
inlawrev-2335	297	16	and	and	CCONJ
inlawrev-2335	297	17	foreign	foreign	ADJ
inlawrev-2335	297	18	persons	person	NOUN
inlawrev-2335	297	19	482	482	NUM
inlawrev-2335	297	20	(	(	PUNCT
inlawrev-2335	297	21	1968	1968	NUM
inlawrev-2335	297	22	)	)	PUNCT
inlawrev-2335	297	23	.	.	PUNCT
inlawrev-2335	298	1	"	"	PUNCT
inlawrev-2335	298	2	'	'	PUNCT
inlawrev-2335	298	3	^treas	^treas	NUM
inlawrev-2335	298	4	.	.	PUNCT
inlawrev-2335	298	5	reg	reg	PROPN
inlawrev-2335	298	6	.	.	PUNCT
inlawrev-2335	299	1	§	§	PROPN
inlawrev-2335	299	2	1.871	1.871	NUM
inlawrev-2335	299	3	-	-	SYM
inlawrev-2335	299	4	2(b	2(b	NUM
inlawrev-2335	299	5	)	)	PUNCT
inlawrev-2335	299	6	(	(	PUNCT
inlawrev-2335	299	7	1971	1971	NUM
inlawrev-2335	299	8	)	)	PUNCT
inlawrev-2335	299	9	.	.	PUNCT
inlawrev-2335	300	1	•"association	•"association	NOUN
inlawrev-2335	300	2	international	international	PROPN
inlawrev-2335	300	3	de	de	PROPN
inlawrev-2335	300	4	droit	droit	PROPN
inlawrev-2335	300	5	financier	financier	PROPN
inlawrev-2335	300	6	et	et	PROPN
inlawrev-2335	300	7	fiscal	fiscal	PROPN
inlawrev-2335	300	8	,	,	PUNCT
inlawrev-2335	300	9	klimowsky	klimowsky	ADJ
inlawrev-2335	300	10	,	,	PUNCT
inlawrev-2335	300	11	unilateral	unilateral	ADJ
inlawrev-2335	300	12	measures	measure	NOUN
inlawrev-2335	300	13	for	for	ADP
inlawrev-2335	300	14	the	the	DET
inlawrev-2335	300	15	avoidance	avoidance	NOUN
inlawrev-2335	300	16	of	of	ADP
inlawrev-2335	300	17	double	double	ADJ
inlawrev-2335	300	18	taxation	taxation	NOUN
inlawrev-2335	300	19	,	,	PUNCT
inlawrev-2335	300	20	43	43	NUM
inlawrev-2335	300	21	cahiers	cahier	NOUN
inlawrev-2335	300	22	de	de	X
inlawrev-2335	300	23	droit	droit	PROPN
inlawrev-2335	300	24	fiscal	fiscal	PROPN
inlawrev-2335	300	25	international	international	ADJ
inlawrev-2335	300	26	12	12	NUM
inlawrev-2335	300	27	(	(	PUNCT
inlawrev-2335	300	28	1961	1961	NUM
inlawrev-2335	300	29	)	)	PUNCT
inlawrev-2335	300	30	.	.	PUNCT
inlawrev-2335	301	1	354	354	NUM
inlawrev-2335	301	2	indiana	indiana	PROPN
inlawrev-2335	301	3	law	law	PROPN
inlawrev-2335	301	4	review	review	NOUN
inlawrev-2335	301	5	[	[	X
inlawrev-2335	301	6	vol	vol	NOUN
inlawrev-2335	301	7	.	.	PUNCT
inlawrev-2335	302	1	12:341	12:341	NUM
inlawrev-2335	302	2	ing	ing	ADJ
inlawrev-2335	302	3	states	state	NOUN
inlawrev-2335	302	4	.	.	PUNCT
inlawrev-2335	303	1	thus	thus	ADV
inlawrev-2335	303	2	,	,	PUNCT
inlawrev-2335	303	3	residence	residence	NOUN
inlawrev-2335	303	4	is	be	AUX
inlawrev-2335	303	5	generally	generally	ADV
inlawrev-2335	303	6	based	base	VERB
inlawrev-2335	303	7	on	on	ADP
inlawrev-2335	303	8	origin	origin	NOUN
inlawrev-2335	303	9	,	,	PUNCT
inlawrev-2335	303	10	rather	rather	ADV
inlawrev-2335	303	11	than	than	ADP
inlawrev-2335	303	12	principal	principal	ADJ
inlawrev-2335	303	13	place	place	NOUN
inlawrev-2335	303	14	of	of	ADP
inlawrev-2335	303	15	business	business	NOUN
inlawrev-2335	303	16	.	.	PUNCT
inlawrev-2335	304	1	the	the	DET
inlawrev-2335	304	2	theoretical	theoretical	ADJ
inlawrev-2335	304	3	arguments	argument	NOUN
inlawrev-2335	304	4	of	of	ADP
inlawrev-2335	304	5	defining	define	VERB
inlawrev-2335	304	6	a	a	DET
inlawrev-2335	304	7	corporation	corporation	NOUN
inlawrev-2335	304	8	are	be	AUX
inlawrev-2335	304	9	not	not	PART
inlawrev-2335	304	10	nearly	nearly	ADV
inlawrev-2335	304	11	as	as	ADV
inlawrev-2335	304	12	great	great	ADJ
inlawrev-2335	304	13	as	as	ADP
inlawrev-2335	304	14	the	the	DET
inlawrev-2335	304	15	practical	practical	ADJ
inlawrev-2335	304	16	necessity	necessity	NOUN
inlawrev-2335	304	17	of	of	ADP
inlawrev-2335	304	18	obtaining	obtain	VERB
inlawrev-2335	304	19	some	some	DET
inlawrev-2335	304	20	standard	standard	ADJ
inlawrev-2335	304	21	definition	definition	NOUN
inlawrev-2335	304	22	.	.	PUNCT
inlawrev-2335	305	1	the	the	DET
inlawrev-2335	305	2	problem	problem	NOUN
inlawrev-2335	305	3	of	of	ADP
inlawrev-2335	305	4	conflicting	conflicting	ADJ
inlawrev-2335	305	5	definitions	definition	NOUN
inlawrev-2335	305	6	is	be	AUX
inlawrev-2335	305	7	demonstrated	demonstrate	VERB
inlawrev-2335	305	8	by	by	ADP
inlawrev-2335	305	9	a	a	DET
inlawrev-2335	305	10	recent	recent	ADJ
inlawrev-2335	305	11	united	united	ADJ
inlawrev-2335	305	12	states	states	PROPN
inlawrev-2335	305	13	-	-	PUNCT
inlawrev-2335	305	14	canadian	canadian	ADJ
inlawrev-2335	305	15	convention.	convention.	PROPN
inlawrev-2335	305	16	®	®	PROPN
inlawrev-2335	305	17	^	^	PUNCT
inlawrev-2335	305	18	a	a	DET
inlawrev-2335	305	19	canadian	canadian	ADJ
inlawrev-2335	305	20	corporation	corporation	NOUN
inlawrev-2335	305	21	under	under	ADP
inlawrev-2335	305	22	the	the	DET
inlawrev-2335	305	23	treaty	treaty	NOUN
inlawrev-2335	305	24	is	be	AUX
inlawrev-2335	305	25	different	different	ADJ
inlawrev-2335	305	26	from	from	ADP
inlawrev-2335	305	27	the	the	DET
inlawrev-2335	305	28	canadian	canadian	ADJ
inlawrev-2335	305	29	corporation	corporation	NOUN
inlawrev-2335	305	30	under	under	ADP
inlawrev-2335	305	31	national	national	ADJ
inlawrev-2335	305	32	law	law	NOUN
inlawrev-2335	305	33	.	.	PUNCT
inlawrev-2335	306	1	the	the	DET
inlawrev-2335	306	2	o.e.c.d	o.e.c.d	PROPN
inlawrev-2335	306	3	.	.	PROPN
inlawrev-2335	306	4	draft	draft	NOUN
inlawrev-2335	306	5	convention	convention	NOUN
inlawrev-2335	306	6	provides	provide	VERB
inlawrev-2335	306	7	that	that	SCONJ
inlawrev-2335	306	8	,	,	PUNCT
inlawrev-2335	306	9	if	if	SCONJ
inlawrev-2335	306	10	a	a	DET
inlawrev-2335	306	11	corporation	corporation	NOUN
inlawrev-2335	306	12	is	be	AUX
inlawrev-2335	306	13	subject	subject	ADJ
inlawrev-2335	306	14	to	to	ADP
inlawrev-2335	306	15	taxation	taxation	NOUN
inlawrev-2335	306	16	in	in	ADP
inlawrev-2335	306	17	both	both	DET
inlawrev-2335	306	18	contracting	contract	VERB
inlawrev-2335	306	19	states	state	NOUN
inlawrev-2335	306	20	,	,	PUNCT
inlawrev-2335	306	21	and	and	CCONJ
inlawrev-2335	306	22	therefore	therefore	ADV
inlawrev-2335	306	23	a	a	DET
inlawrev-2335	306	24	resident	resident	NOUN
inlawrev-2335	306	25	of	of	ADP
inlawrev-2335	306	26	both	both	DET
inlawrev-2335	306	27	contracting	contracting	NOUN
inlawrev-2335	306	28	states	state	NOUN
inlawrev-2335	306	29	,	,	PUNCT
inlawrev-2335	306	30	it	it	PRON
inlawrev-2335	306	31	shall	shall	AUX
inlawrev-2335	306	32	be	be	AUX
inlawrev-2335	306	33	deemed	deem	VERB
inlawrev-2335	306	34	to	to	PART
inlawrev-2335	306	35	be	be	AUX
inlawrev-2335	306	36	a	a	DET
inlawrev-2335	306	37	resident	resident	NOUN
inlawrev-2335	306	38	of	of	ADP
inlawrev-2335	306	39	the	the	DET
inlawrev-2335	306	40	contracting	contracting	NOUN
inlawrev-2335	306	41	state	state	NOUN
inlawrev-2335	306	42	in	in	ADP
inlawrev-2335	306	43	which	which	PRON
inlawrev-2335	306	44	its	its	PRON
inlawrev-2335	306	45	place	place	NOUN
inlawrev-2335	306	46	of	of	ADP
inlawrev-2335	306	47	effective	effective	ADJ
inlawrev-2335	306	48	management	management	NOUN
inlawrev-2335	306	49	is	be	AUX
inlawrev-2335	306	50	situated.	situated.	VERB
inlawrev-2335	306	51	®	®	NOUN
inlawrev-2335	306	52	^	^	PUNCT
inlawrev-2335	306	53	the	the	DET
inlawrev-2335	306	54	implementation	implementation	NOUN
inlawrev-2335	306	55	of	of	ADP
inlawrev-2335	306	56	this	this	DET
inlawrev-2335	306	57	definition	definition	NOUN
inlawrev-2335	306	58	would	would	AUX
inlawrev-2335	306	59	free	free	VERB
inlawrev-2335	306	60	both	both	DET
inlawrev-2335	306	61	countries	country	NOUN
inlawrev-2335	306	62	to	to	PART
inlawrev-2335	306	63	adopt	adopt	VERB
inlawrev-2335	306	64	broad	broad	ADJ
inlawrev-2335	306	65	internal	internal	ADJ
inlawrev-2335	306	66	definitions	definition	NOUN
inlawrev-2335	306	67	without	without	ADP
inlawrev-2335	306	68	fear	fear	NOUN
inlawrev-2335	306	69	of	of	ADP
inlawrev-2335	306	70	subjecting	subject	VERB
inlawrev-2335	306	71	a	a	DET
inlawrev-2335	306	72	corporation	corporation	NOUN
inlawrev-2335	306	73	to	to	PART
inlawrev-2335	306	74	double	double	VERB
inlawrev-2335	306	75	tax	tax	NOUN
inlawrev-2335	306	76	liability	liability	NOUN
inlawrev-2335	306	77	.	.	PUNCT
inlawrev-2335	307	1	in	in	ADP
inlawrev-2335	307	2	cases	case	NOUN
inlawrev-2335	307	3	of	of	ADP
inlawrev-2335	307	4	individuals	individual	NOUN
inlawrev-2335	307	5	,	,	PUNCT
inlawrev-2335	307	6	permanent	permanent	ADJ
inlawrev-2335	307	7	residence	residence	NOUN
inlawrev-2335	307	8	is	be	AUX
inlawrev-2335	307	9	a	a	DET
inlawrev-2335	307	10	tangible	tangible	ADJ
inlawrev-2335	307	11	concept	concept	NOUN
inlawrev-2335	307	12	.	.	PUNCT
inlawrev-2335	308	1	business	business	NOUN
inlawrev-2335	308	2	enterprises	enterprise	NOUN
inlawrev-2335	308	3	,	,	PUNCT
inlawrev-2335	308	4	however	however	ADV
inlawrev-2335	308	5	,	,	PUNCT
inlawrev-2335	308	6	are	be	AUX
inlawrev-2335	308	7	judged	judge	VERB
inlawrev-2335	308	8	on	on	ADP
inlawrev-2335	308	9	the	the	DET
inlawrev-2335	308	10	basis	basis	NOUN
inlawrev-2335	308	11	of	of	ADP
inlawrev-2335	308	12	permanent	permanent	ADJ
inlawrev-2335	308	13	establishment	establishment	NOUN
inlawrev-2335	308	14	.	.	PUNCT
inlawrev-2335	309	1	®	®	PROPN
inlawrev-2335	309	2	*	*	PROPN
inlawrev-2335	309	3	b.	b.	PROPN
inlawrev-2335	309	4	permanent	permanent	ADJ
inlawrev-2335	309	5	establishment	establishment	NOUN
inlawrev-2335	309	6	one	one	NUM
inlawrev-2335	309	7	indicator	indicator	NOUN
inlawrev-2335	309	8	of	of	ADP
inlawrev-2335	309	9	the	the	DET
inlawrev-2335	309	10	residence	residence	NOUN
inlawrev-2335	309	11	of	of	ADP
inlawrev-2335	309	12	a	a	DET
inlawrev-2335	309	13	business	business	NOUN
inlawrev-2335	309	14	enterprise	enterprise	NOUN
inlawrev-2335	309	15	is	be	AUX
inlawrev-2335	309	16	the	the	DET
inlawrev-2335	309	17	country	country	NOUN
inlawrev-2335	309	18	in	in	ADP
inlawrev-2335	309	19	which	which	PRON
inlawrev-2335	309	20	the	the	DET
inlawrev-2335	309	21	enterprise	enterprise	NOUN
inlawrev-2335	309	22	is	be	AUX
inlawrev-2335	309	23	organized	organize	VERB
inlawrev-2335	309	24	,	,	PUNCT
inlawrev-2335	309	25	although	although	SCONJ
inlawrev-2335	309	26	it	it	PRON
inlawrev-2335	309	27	may	may	AUX
inlawrev-2335	309	28	also	also	ADV
inlawrev-2335	309	29	have	have	VERB
inlawrev-2335	309	30	business	business	NOUN
inlawrev-2335	309	31	operations	operation	NOUN
inlawrev-2335	309	32	in	in	ADP
inlawrev-2335	309	33	many	many	ADJ
inlawrev-2335	309	34	other	other	ADJ
inlawrev-2335	309	35	countries	country	NOUN
inlawrev-2335	309	36	.	.	PUNCT
inlawrev-2335	310	1	the	the	DET
inlawrev-2335	310	2	purpose	purpose	NOUN
inlawrev-2335	310	3	of	of	ADP
inlawrev-2335	310	4	the	the	DET
inlawrev-2335	310	5	term	term	NOUN
inlawrev-2335	310	6	"	"	PUNCT
inlawrev-2335	310	7	permanent	permanent	ADJ
inlawrev-2335	310	8	establishment	establishment	NOUN
inlawrev-2335	310	9	"	"	PUNCT
inlawrev-2335	310	10	is	be	AUX
inlawrev-2335	310	11	to	to	PART
inlawrev-2335	310	12	determine	determine	VERB
inlawrev-2335	310	13	when	when	SCONJ
inlawrev-2335	310	14	the	the	DET
inlawrev-2335	310	15	operations	operation	NOUN
inlawrev-2335	310	16	subject	subject	VERB
inlawrev-2335	310	17	the	the	DET
inlawrev-2335	310	18	enterprise	enterprise	NOUN
inlawrev-2335	310	19	to	to	ADP
inlawrev-2335	310	20	the	the	DET
inlawrev-2335	310	21	taxing	tax	VERB
inlawrev-2335	310	22	authority	authority	NOUN
inlawrev-2335	310	23	of	of	ADP
inlawrev-2335	310	24	a	a	DET
inlawrev-2335	310	25	country	country	NOUN
inlawrev-2335	310	26	.	.	PUNCT
inlawrev-2335	311	1	united	united	PROPN
inlawrev-2335	311	2	states	states	PROPN
inlawrev-2335	311	3	treaties	treaty	NOUN
inlawrev-2335	311	4	have	have	AUX
inlawrev-2335	311	5	universally	universally	ADV
inlawrev-2335	311	6	adopted	adopt	VERB
inlawrev-2335	311	7	and	and	CCONJ
inlawrev-2335	311	8	applied	apply	VERB
inlawrev-2335	311	9	the	the	DET
inlawrev-2335	311	10	concept	concept	NOUN
inlawrev-2335	311	11	of	of	ADP
inlawrev-2335	311	12	"	"	PUNCT
inlawrev-2335	311	13	permanent	permanent	ADJ
inlawrev-2335	311	14	establishment	establishment	NOUN
inlawrev-2335	311	15	"	"	PUNCT
inlawrev-2335	311	16	as	as	SCONJ
inlawrev-2335	311	17	the	the	DET
inlawrev-2335	311	18	principal	principal	ADJ
inlawrev-2335	311	19	limitation	limitation	NOUN
inlawrev-2335	311	20	imposed	impose	VERB
inlawrev-2335	311	21	upon	upon	SCONJ
inlawrev-2335	311	22	the	the	DET
inlawrev-2335	311	23	treaty	treaty	NOUN
inlawrev-2335	311	24	parties	party	NOUN
inlawrev-2335	311	25	to	to	ADP
inlawrev-2335	311	26	tax	tax	NOUN
inlawrev-2335	311	27	income	income	NOUN
inlawrev-2335	311	28	from	from	ADP
inlawrev-2335	311	29	sources	source	NOUN
inlawrev-2335	311	30	within	within	ADP
inlawrev-2335	311	31	their	their	PRON
inlawrev-2335	311	32	boundaries.	boundaries.	ADJ
inlawrev-2335	311	33	®	®	NOUN
inlawrev-2335	311	34	^	^	PUNCT
inlawrev-2335	311	35	for	for	ADP
inlawrev-2335	311	36	example	example	NOUN
inlawrev-2335	311	37	,	,	PUNCT
inlawrev-2335	311	38	it	it	PRON
inlawrev-2335	311	39	is	be	AUX
inlawrev-2335	311	40	generally	generally	ADV
inlawrev-2335	311	41	applied	apply	VERB
inlawrev-2335	311	42	to	to	PART
inlawrev-2335	311	43	limit	limit	VERB
inlawrev-2335	311	44	taxation	taxation	NOUN
inlawrev-2335	311	45	of	of	ADP
inlawrev-2335	311	46	industrial	industrial	ADJ
inlawrev-2335	311	47	and	and	CCONJ
inlawrev-2335	311	48	commercial	commercial	ADJ
inlawrev-2335	311	49	profits	profit	NOUN
inlawrev-2335	311	50	,	,	PUNCT
inlawrev-2335	311	51	dividends	dividend	NOUN
inlawrev-2335	311	52	,	,	PUNCT
inlawrev-2335	311	53	interest	interest	NOUN
inlawrev-2335	311	54	,	,	PUNCT
inlawrev-2335	311	55	and	and	CCONJ
inlawrev-2335	311	56	royalties	royalty	NOUN
inlawrev-2335	311	57	.	.	PUNCT
inlawrev-2335	312	1	in	in	ADP
inlawrev-2335	312	2	essence	essence	NOUN
inlawrev-2335	312	3	,	,	PUNCT
inlawrev-2335	312	4	the	the	DET
inlawrev-2335	312	5	treaty	treaty	NOUN
inlawrev-2335	312	6	parties	party	NOUN
inlawrev-2335	312	7	agree	agree	VERB
inlawrev-2335	312	8	to	to	PART
inlawrev-2335	312	9	exempt	exempt	VERB
inlawrev-2335	312	10	certain	certain	ADJ
inlawrev-2335	312	11	types	type	NOUN
inlawrev-2335	312	12	of	of	ADP
inlawrev-2335	312	13	income	income	NOUN
inlawrev-2335	312	14	from	from	ADP
inlawrev-2335	312	15	taxation	taxation	NOUN
inlawrev-2335	312	16	,	,	PUNCT
inlawrev-2335	312	17	or	or	CCONJ
inlawrev-2335	312	18	at	at	ADP
inlawrev-2335	312	19	least	least	ADJ
inlawrev-2335	312	20	to	to	PART
inlawrev-2335	312	21	reduce	reduce	VERB
inlawrev-2335	312	22	their	their	PRON
inlawrev-2335	312	23	tax	tax	NOUN
inlawrev-2335	312	24	on	on	ADP
inlawrev-2335	312	25	such	such	ADJ
inlawrev-2335	312	26	income	income	NOUN
inlawrev-2335	312	27	,	,	PUNCT
inlawrev-2335	312	28	if	if	SCONJ
inlawrev-2335	312	29	the	the	DET
inlawrev-2335	312	30	economic	economic	ADJ
inlawrev-2335	312	31	penetration	penetration	NOUN
inlawrev-2335	312	32	into	into	ADP
inlawrev-2335	312	33	the	the	DET
inlawrev-2335	312	34	source	source	NOUN
inlawrev-2335	312	35	country	country	NOUN
inlawrev-2335	312	36	by	by	ADP
inlawrev-2335	312	37	the	the	DET
inlawrev-2335	312	38	recipient	recipient	NOUN
inlawrev-2335	312	39	of	of	ADP
inlawrev-2335	312	40	the	the	DET
inlawrev-2335	312	41	income	income	NOUN
inlawrev-2335	312	42	does	do	AUX
inlawrev-2335	312	43	not	not	PART
inlawrev-2335	312	44	constitute	constitute	VERB
inlawrev-2335	312	45	a	a	DET
inlawrev-2335	312	46	permanent	permanent	ADJ
inlawrev-2335	312	47	establishment	establishment	NOUN
inlawrev-2335	312	48	.	.	PUNCT
inlawrev-2335	313	1	under	under	ADP
inlawrev-2335	313	2	the	the	DET
inlawrev-2335	313	3	internal	internal	ADJ
inlawrev-2335	313	4	revenue	revenue	NOUN
inlawrev-2335	313	5	code	code	NOUN
inlawrev-2335	313	6	,	,	PUNCT
inlawrev-2335	313	7	a	a	DET
inlawrev-2335	313	8	foreign	foreign	ADJ
inlawrev-2335	313	9	taxpayer	taxpayer	NOUN
inlawrev-2335	313	10	will	will	AUX
inlawrev-2335	313	11	be	be	AUX
inlawrev-2335	313	12	subject	subject	ADJ
inlawrev-2335	313	13	to	to	ADP
inlawrev-2335	313	14	united	united	PROPN
inlawrev-2335	313	15	states	states	PROPN
inlawrev-2335	313	16	tax	tax	NOUN
inlawrev-2335	313	17	on	on	ADP
inlawrev-2335	313	18	income	income	NOUN
inlawrev-2335	313	19	from	from	ADP
inlawrev-2335	313	20	united	united	PROPN
inlawrev-2335	313	21	states	states	PROPN
inlawrev-2335	313	22	sources	source	NOUN
inlawrev-2335	314	1	^*convention	^*convention	NUM
inlawrev-2335	314	2	respecting	respect	VERB
inlawrev-2335	314	3	double	double	ADJ
inlawrev-2335	314	4	taxation	taxation	NOUN
inlawrev-2335	314	5	,	,	PUNCT
inlawrev-2335	314	6	mar	mar	PROPN
inlawrev-2335	314	7	.	.	PROPN
inlawrev-2335	314	8	4	4	NUM
inlawrev-2335	314	9	,	,	PUNCT
inlawrev-2335	314	10	1942	1942	NUM
inlawrev-2335	314	11	,	,	PUNCT
inlawrev-2335	314	12	united	united	PROPN
inlawrev-2335	314	13	states	states	PROPN
inlawrev-2335	314	14	-	-	PUNCT
inlawrev-2335	314	15	canada	canada	PROPN
inlawrev-2335	314	16	,	,	PUNCT
inlawrev-2335	314	17	56	56	NUM
inlawrev-2335	314	18	stat	stat	NOUN
inlawrev-2335	314	19	.	.	PUNCT
inlawrev-2335	315	1	1399	1399	NUM
inlawrev-2335	315	2	,	,	PUNCT
inlawrev-2335	316	1	t.s	t.s	PROPN
inlawrev-2335	316	2	.	.	PROPN
inlawrev-2335	316	3	no	no	INTJ
inlawrev-2335	316	4	.	.	NOUN
inlawrev-2335	316	5	983	983	NUM
inlawrev-2335	316	6	,	,	PUNCT
inlawrev-2335	316	7	as	as	SCONJ
inlawrev-2335	316	8	amended	amend	VERB
inlawrev-2335	316	9	,	,	PUNCT
inlawrev-2335	316	10	june	june	PROPN
inlawrev-2335	316	11	12	12	NUM
inlawrev-2335	316	12	,	,	PUNCT
inlawrev-2335	316	13	1950	1950	NUM
inlawrev-2335	316	14	,	,	PUNCT
inlawrev-2335	316	15	art	art	NOUN
inlawrev-2335	316	16	.	.	PUNCT
inlawrev-2335	317	1	xii	xii	NOUN
inlawrev-2335	317	2	,	,	PUNCT
inlawrev-2335	317	3	paras	paras	X
inlawrev-2335	317	4	.	.	PUNCT
inlawrev-2335	317	5	(	(	PUNCT
inlawrev-2335	317	6	1m2	1m2	NUM
inlawrev-2335	317	7	)	)	PUNCT
inlawrev-2335	317	8	,	,	PUNCT
inlawrev-2335	317	9	2	2	NUM
inlawrev-2335	317	10	u.s.t	u.s.t	NOUN
inlawrev-2335	317	11	.	.	PROPN
inlawrev-2335	317	12	2235	2235	NUM
inlawrev-2335	317	13	,	,	PUNCT
inlawrev-2335	317	14	t.i.a.s	t.i.a.s	PROPN
inlawrev-2335	317	15	.	.	NOUN
inlawrev-2335	317	16	no	no	NOUN
inlawrev-2335	317	17	.	.	NOUN
inlawrev-2335	317	18	2347	2347	NUM
inlawrev-2335	317	19	.	.	PUNCT
inlawrev-2335	317	20	'	'	PUNCT
inlawrev-2335	318	1	"	"	PUNCT
inlawrev-2335	318	2	'	'	PUNCT
inlawrev-2335	318	3	o.e.c.d	o.e.c.d	PROPN
inlawrev-2335	318	4	.	.	PROPN
inlawrev-2335	318	5	report	report	NOUN
inlawrev-2335	318	6	,	,	PUNCT
inlawrev-2335	318	7	supra	supra	PROPN
inlawrev-2335	318	8	note	note	NOUN
inlawrev-2335	318	9	16	16	NUM
inlawrev-2335	318	10	,	,	PUNCT
inlawrev-2335	318	11	at	at	ADP
inlawrev-2335	318	12	41	41	NUM
inlawrev-2335	318	13	.	.	PUNCT
inlawrev-2335	319	1	"	"	PUNCT
inlawrev-2335	319	2	a.	a.	PROPN
inlawrev-2335	319	3	van	van	PROPN
inlawrev-2335	319	4	den	den	PROPN
inlawrev-2335	319	5	tempel	tempel	PROPN
inlawrev-2335	319	6	.	.	PUNCT
inlawrev-2335	320	1	supra	supra	PROPN
inlawrev-2335	320	2	note	note	PROPN
inlawrev-2335	320	3	9	9	NUM
inlawrev-2335	320	4	,	,	PUNCT
inlawrev-2335	320	5	at	at	ADP
inlawrev-2335	320	6	38	38	NUM
inlawrev-2335	320	7	.	.	PUNCT
inlawrev-2335	321	1	''	''	PUNCT
inlawrev-2335	321	2	see	see	VERB
inlawrev-2335	321	3	i	i	PRON
inlawrev-2335	321	4	d.	d.	PROPN
inlawrev-2335	321	5	1979	1979	NUM
inlawrev-2335	321	6	]	]	PUNCT
inlawrev-2335	321	7	international	international	ADJ
inlawrev-2335	321	8	taxation	taxation	NOUN
inlawrev-2335	321	9	355	355	NUM
inlawrev-2335	321	10	if	if	SCONJ
inlawrev-2335	321	11	he	he	PRON
inlawrev-2335	321	12	engages	engage	VERB
inlawrev-2335	321	13	in	in	ADP
inlawrev-2335	321	14	a	a	DET
inlawrev-2335	321	15	trade	trade	NOUN
inlawrev-2335	321	16	or	or	CCONJ
inlawrev-2335	321	17	business	business	NOUN
inlawrev-2335	321	18	within	within	ADP
inlawrev-2335	321	19	the	the	DET
inlawrev-2335	321	20	united	united	PROPN
inlawrev-2335	321	21	states.	states.	PROPN
inlawrev-2335	321	22	®	®	PROPN
inlawrev-2335	321	23	^	^	PUNCT
inlawrev-2335	321	24	this	this	DET
inlawrev-2335	321	25	concept	concept	NOUN
inlawrev-2335	321	26	of	of	ADP
inlawrev-2335	321	27	"	"	PUNCT
inlawrev-2335	321	28	engaged	engage	VERB
inlawrev-2335	321	29	in	in	ADP
inlawrev-2335	321	30	a	a	DET
inlawrev-2335	321	31	trade	trade	NOUN
inlawrev-2335	321	32	or	or	CCONJ
inlawrev-2335	321	33	business	business	NOUN
inlawrev-2335	321	34	"	"	PUNCT
inlawrev-2335	321	35	is	be	AUX
inlawrev-2335	321	36	carried	carry	VERB
inlawrev-2335	321	37	into	into	ADP
inlawrev-2335	321	38	the	the	DET
inlawrev-2335	321	39	conventions	convention	NOUN
inlawrev-2335	321	40	and	and	CCONJ
inlawrev-2335	321	41	coupled	couple	VERB
inlawrev-2335	321	42	with	with	ADP
inlawrev-2335	321	43	the	the	DET
inlawrev-2335	321	44	term	term	NOUN
inlawrev-2335	321	45	"	"	PUNCT
inlawrev-2335	321	46	permanent	permanent	ADJ
inlawrev-2335	321	47	establishment	establishment	NOUN
inlawrev-2335	321	48	.	.	PUNCT
inlawrev-2335	321	49	"	"	PUNCT
inlawrev-2335	322	1	thus	thus	ADV
inlawrev-2335	322	2	,	,	PUNCT
inlawrev-2335	322	3	the	the	DET
inlawrev-2335	322	4	test	test	NOUN
inlawrev-2335	322	5	under	under	ADP
inlawrev-2335	322	6	united	united	PROPN
inlawrev-2335	322	7	states	states	PROPN
inlawrev-2335	322	8	treaties	treaty	NOUN
inlawrev-2335	322	9	is	be	AUX
inlawrev-2335	322	10	whether	whether	SCONJ
inlawrev-2335	322	11	the	the	DET
inlawrev-2335	322	12	foreign	foreign	ADJ
inlawrev-2335	322	13	resident	resident	NOUN
inlawrev-2335	322	14	is	be	AUX
inlawrev-2335	322	15	engaged	engage	VERB
inlawrev-2335	322	16	in	in	ADP
inlawrev-2335	322	17	a	a	DET
inlawrev-2335	322	18	trade	trade	NOUN
inlawrev-2335	322	19	or	or	CCONJ
inlawrev-2335	322	20	business	business	NOUN
inlawrev-2335	322	21	through	through	ADP
inlawrev-2335	322	22	a	a	DET
inlawrev-2335	322	23	permanent	permanent	ADJ
inlawrev-2335	322	24	establishment.^^	establishment.^^	NOUN
inlawrev-2335	322	25	article	article	NOUN
inlawrev-2335	322	26	5	5	NUM
inlawrev-2335	322	27	of	of	ADP
inlawrev-2335	322	28	the	the	DET
inlawrev-2335	322	29	o.e.c.d	o.e.c.d	PROPN
inlawrev-2335	322	30	.	.	PUNCT
inlawrev-2335	323	1	draft^	draft^	PROPN
inlawrev-2335	323	2	°	°	PROPN
inlawrev-2335	323	3	contains	contain	VERB
inlawrev-2335	323	4	the	the	DET
inlawrev-2335	323	5	definition	definition	NOUN
inlawrev-2335	323	6	of	of	ADP
inlawrev-2335	323	7	a	a	DET
inlawrev-2335	323	8	permanent	permanent	ADJ
inlawrev-2335	323	9	establishment	establishment	NOUN
inlawrev-2335	323	10	.	.	PUNCT
inlawrev-2335	324	1	specifically	specifically	ADV
inlawrev-2335	324	2	,	,	PUNCT
inlawrev-2335	324	3	the	the	DET
inlawrev-2335	324	4	convention	convention	NOUN
inlawrev-2335	324	5	states	state	VERB
inlawrev-2335	324	6	:	:	PUNCT
inlawrev-2335	324	7	1	1	X
inlawrev-2335	324	8	.	.	X
inlawrev-2335	324	9	for	for	ADP
inlawrev-2335	324	10	the	the	DET
inlawrev-2335	324	11	purposes	purpose	NOUN
inlawrev-2335	324	12	of	of	ADP
inlawrev-2335	324	13	this	this	DET
inlawrev-2335	324	14	convention	convention	NOUN
inlawrev-2335	324	15	,	,	PUNCT
inlawrev-2335	324	16	the	the	DET
inlawrev-2335	324	17	term	term	NOUN
inlawrev-2335	324	18	"	"	PUNCT
inlawrev-2335	324	19	permanent	permanent	ADJ
inlawrev-2335	324	20	establishment	establishment	NOUN
inlawrev-2335	324	21	"	"	PUNCT
inlawrev-2335	324	22	means	mean	VERB
inlawrev-2335	324	23	a	a	DET
inlawrev-2335	324	24	fixed	fix	VERB
inlawrev-2335	324	25	place	place	NOUN
inlawrev-2335	324	26	of	of	ADP
inlawrev-2335	324	27	business	business	NOUN
inlawrev-2335	324	28	in	in	ADP
inlawrev-2335	324	29	which	which	PRON
inlawrev-2335	324	30	the	the	DET
inlawrev-2335	324	31	business	business	NOUN
inlawrev-2335	324	32	of	of	ADP
inlawrev-2335	324	33	the	the	DET
inlawrev-2335	324	34	enterprise	enterprise	NOUN
inlawrev-2335	324	35	is	be	AUX
inlawrev-2335	324	36	wholly	wholly	ADV
inlawrev-2335	324	37	or	or	CCONJ
inlawrev-2335	324	38	partly	partly	ADV
inlawrev-2335	324	39	carried	carry	VERB
inlawrev-2335	324	40	on	on	ADP
inlawrev-2335	324	41	.	.	PUNCT
inlawrev-2335	325	1	2	2	X
inlawrev-2335	325	2	.	.	X
inlawrev-2335	325	3	the	the	DET
inlawrev-2335	325	4	term	term	NOUN
inlawrev-2335	325	5	"	"	PUNCT
inlawrev-2335	325	6	permanent	permanent	ADJ
inlawrev-2335	325	7	establishment	establishment	NOUN
inlawrev-2335	325	8	"	"	PUNCT
inlawrev-2335	325	9	shall	shall	AUX
inlawrev-2335	325	10	include	include	VERB
inlawrev-2335	325	11	especially	especially	ADV
inlawrev-2335	325	12	:	:	PUNCT
inlawrev-2335	325	13	a	a	X
inlawrev-2335	325	14	)	)	PUNCT
inlawrev-2335	325	15	a	a	DET
inlawrev-2335	325	16	place	place	NOUN
inlawrev-2335	325	17	of	of	ADP
inlawrev-2335	325	18	management	management	NOUN
inlawrev-2335	325	19	;	;	PUNCT
inlawrev-2335	325	20	b	b	X
inlawrev-2335	325	21	)	)	PUNCT
inlawrev-2335	325	22	a	a	DET
inlawrev-2335	325	23	branch	branch	NOUN
inlawrev-2335	325	24	;	;	PUNCT
inlawrev-2335	325	25	c	c	X
inlawrev-2335	325	26	)	)	PUNCT
inlawrev-2335	325	27	an	an	DET
inlawrev-2335	325	28	office	office	NOUN
inlawrev-2335	325	29	;	;	PUNCT
inlawrev-2335	325	30	d	d	X
inlawrev-2335	325	31	)	)	PUNCT
inlawrev-2335	325	32	a	a	DET
inlawrev-2335	325	33	factory	factory	NOUN
inlawrev-2335	325	34	;	;	PUNCT
inlawrev-2335	325	35	e	e	X
inlawrev-2335	325	36	)	)	PUNCT
inlawrev-2335	325	37	a	a	DET
inlawrev-2335	325	38	workshop	workshop	NOUN
inlawrev-2335	325	39	;	;	PUNCT
inlawrev-2335	325	40	f	f	X
inlawrev-2335	325	41	)	)	PUNCT
inlawrev-2335	325	42	a	a	DET
inlawrev-2335	325	43	mine	mine	NOUN
inlawrev-2335	325	44	,	,	PUNCT
inlawrev-2335	325	45	quarry	quarry	NOUN
inlawrev-2335	325	46	or	or	CCONJ
inlawrev-2335	325	47	other	other	ADJ
inlawrev-2335	325	48	place	place	NOUN
inlawrev-2335	325	49	of	of	ADP
inlawrev-2335	325	50	extraction	extraction	NOUN
inlawrev-2335	325	51	of	of	ADP
inlawrev-2335	325	52	natural	natural	ADJ
inlawrev-2335	325	53	resources	resource	NOUN
inlawrev-2335	325	54	;	;	PUNCT
inlawrev-2335	325	55	®	®	NOUN
inlawrev-2335	325	56	*	*	NOUN
inlawrev-2335	325	57	i.r.c	i.r.c	NOUN
inlawrev-2335	325	58	.	.	PUNCT
inlawrev-2335	326	1	§	§	PROPN
inlawrev-2335	326	2	882(a	882(a	PROPN
inlawrev-2335	326	3	)	)	PUNCT
inlawrev-2335	326	4	(	(	PUNCT
inlawrev-2335	326	5	foreign	foreign	ADJ
inlawrev-2335	326	6	corporations	corporation	NOUN
inlawrev-2335	326	7	subject	subject	VERB
inlawrev-2335	326	8	to	to	ADP
inlawrev-2335	326	9	tax	tax	NOUN
inlawrev-2335	326	10	)	)	PUNCT
inlawrev-2335	326	11	.	.	PUNCT
inlawrev-2335	327	1	*	*	PUNCT
inlawrev-2335	327	2	®	®	PROPN
inlawrev-2335	327	3	carroll	carroll	PROPN
inlawrev-2335	327	4	,	,	PUNCT
inlawrev-2335	327	5	evolution	evolution	NOUN
inlawrev-2335	327	6	of	of	ADP
inlawrev-2335	327	7	u.s	u.s	PROPN
inlawrev-2335	327	8	.	.	PROPN
inlawrev-2335	327	9	treaties	treaty	NOUN
inlawrev-2335	327	10	to	to	PART
inlawrev-2335	327	11	avoid	avoid	VERB
inlawrev-2335	327	12	double	double	ADJ
inlawrev-2335	327	13	taxation	taxation	NOUN
inlawrev-2335	327	14	of	of	ADP
inlawrev-2335	327	15	income	income	NOUN
inlawrev-2335	327	16	,	,	PUNCT
inlawrev-2335	327	17	part	part	PROPN
inlawrev-2335	327	18	ii	ii	PROPN
inlawrev-2335	327	19	,	,	PUNCT
inlawrev-2335	327	20	3	3	NUM
inlawrev-2335	327	21	int'l	int'l	NOUN
inlawrev-2335	327	22	law	law	NOUN
inlawrev-2335	327	23	169	169	NUM
inlawrev-2335	327	24	(	(	PUNCT
inlawrev-2335	327	25	1968	1968	NUM
inlawrev-2335	327	26	-	-	SYM
inlawrev-2335	327	27	1969	1969	NUM
inlawrev-2335	327	28	)	)	PUNCT
inlawrev-2335	327	29	.	.	PUNCT
inlawrev-2335	328	1	see	see	VERB
inlawrev-2335	328	2	also	also	ADV
inlawrev-2335	328	3	johansson	johansson	PROPN
inlawrev-2335	328	4	v.	v.	PROPN
inlawrev-2335	328	5	united	united	PROPN
inlawrev-2335	328	6	states	states	PROPN
inlawrev-2335	328	7	,	,	PUNCT
inlawrev-2335	328	8	336	336	NUM
inlawrev-2335	328	9	f.2(i	f.2(i	PROPN
inlawrev-2335	328	10	809	809	NUM
inlawrev-2335	328	11	(	(	PUNCT
inlawrev-2335	328	12	5th	5th	ADJ
inlawrev-2335	328	13	cir	cir	NOUN
inlawrev-2335	328	14	.	.	PUNCT
inlawrev-2335	328	15	1964	1964	NUM
inlawrev-2335	328	16	)	)	PUNCT
inlawrev-2335	328	17	;	;	PUNCT
inlawrev-2335	328	18	samann	samann	PROPN
inlawrev-2335	328	19	v.	v.	PROPN
inlawrev-2335	328	20	commissioner	commissioner	PROPN
inlawrev-2335	328	21	,	,	PUNCT
inlawrev-2335	328	22	313	313	NUM
inlawrev-2335	328	23	f.2d	f.2d	NUM
inlawrev-2335	328	24	461	461	NUM
inlawrev-2335	328	25	(	(	PUNCT
inlawrev-2335	328	26	4th	4th	ADJ
inlawrev-2335	328	27	cir	cir	NOUN
inlawrev-2335	328	28	.	.	PROPN
inlawrev-2335	328	29	1963	1963	NUM
inlawrev-2335	328	30	)	)	PUNCT
inlawrev-2335	328	31	;	;	PUNCT
inlawrev-2335	328	32	donroy	donroy	PROPN
inlawrev-2335	328	33	,	,	PUNCT
inlawrev-2335	328	34	ltd	ltd	PROPN
inlawrev-2335	328	35	.	.	PROPN
inlawrev-2335	329	1	v.	v.	PROPN
inlawrev-2335	329	2	united	united	PROPN
inlawrev-2335	329	3	states	states	PROPN
inlawrev-2335	329	4	,	,	PUNCT
inlawrev-2335	329	5	301	301	NUM
inlawrev-2335	329	6	f.2d	f.2d	NUM
inlawrev-2335	329	7	200	200	NUM
inlawrev-2335	329	8	(	(	PUNCT
inlawrev-2335	329	9	9th	9th	ADJ
inlawrev-2335	329	10	cir	cir	NOUN
inlawrev-2335	329	11	.	.	PROPN
inlawrev-2335	329	12	1962	1962	NUM
inlawrev-2335	329	13	)	)	PUNCT
inlawrev-2335	330	1	;	;	PUNCT
inlawrev-2335	331	1	commissioner	commissioner	NOUN
inlawrev-2335	331	2	v.	v.	ADP
inlawrev-2335	331	3	consolidated	consolidated	ADJ
inlawrev-2335	331	4	premium	premium	NOUN
inlawrev-2335	331	5	iron	iron	NOUN
inlawrev-2335	331	6	ores	ore	NOUN
inlawrev-2335	331	7	,	,	PUNCT
inlawrev-2335	331	8	ltd	ltd	PROPN
inlawrev-2335	331	9	.	.	PROPN
inlawrev-2335	331	10	,	,	PUNCT
inlawrev-2335	331	11	265	265	NUM
inlawrev-2335	331	12	f.2d	f.2d	SYM
inlawrev-2335	331	13	320	320	NUM
inlawrev-2335	331	14	(	(	PUNCT
inlawrev-2335	331	15	6th	6th	ADJ
inlawrev-2335	331	16	cir	cir	NOUN
inlawrev-2335	331	17	.	.	PUNCT
inlawrev-2335	331	18	1959	1959	NUM
inlawrev-2335	331	19	)	)	PUNCT
inlawrev-2335	331	20	;	;	PUNCT
inlawrev-2335	331	21	american	american	PROPN
inlawrev-2335	331	22	trust	trust	PROPN
inlawrev-2335	331	23	co.	co.	PROPN
inlawrev-2335	331	24	v.	v.	ADP
inlawrev-2335	331	25	smyth	smyth	PROPN
inlawrev-2335	331	26	,	,	PUNCT
inlawrev-2335	331	27	247	247	NUM
inlawrev-2335	331	28	f.2d	f.2d	SYM
inlawrev-2335	331	29	149	149	NUM
inlawrev-2335	331	30	(	(	PUNCT
inlawrev-2335	331	31	9th	9th	ADJ
inlawrev-2335	331	32	cir	cir	NOUN
inlawrev-2335	331	33	.	.	PUNCT
inlawrev-2335	331	34	1957	1957	NUM
inlawrev-2335	331	35	)	)	PUNCT
inlawrev-2335	331	36	.	.	PUNCT
inlawrev-2335	332	1	^"o.e.c.d	^"o.e.c.d	PUNCT
inlawrev-2335	332	2	.	.	PUNCT
inlawrev-2335	333	1	report	report	NOUN
inlawrev-2335	334	1	,	,	PUNCT
inlawrev-2335	334	2	supra	supra	PROPN
inlawrev-2335	334	3	note	note	NOUN
inlawrev-2335	334	4	16	16	NUM
inlawrev-2335	334	5	,	,	PUNCT
inlawrev-2335	334	6	at	at	ADP
inlawrev-2335	334	7	43	43	NUM
inlawrev-2335	334	8	.	.	PUNCT
inlawrev-2335	335	1	united	united	PROPN
inlawrev-2335	335	2	states	states	PROPN
inlawrev-2335	335	3	treaty	treaty	NOUN
inlawrev-2335	335	4	definitions	definition	NOUN
inlawrev-2335	335	5	of	of	ADP
inlawrev-2335	335	6	a	a	DET
inlawrev-2335	335	7	permanent	permanent	ADJ
inlawrev-2335	335	8	establishment	establishment	NOUN
inlawrev-2335	335	9	since	since	SCONJ
inlawrev-2335	335	10	1961	1961	NUM
inlawrev-2335	335	11	have	have	AUX
inlawrev-2335	335	12	been	be	AUX
inlawrev-2335	335	13	largely	largely	ADV
inlawrev-2335	335	14	patterned	pattern	VERB
inlawrev-2335	335	15	after	after	ADP
inlawrev-2335	335	16	the	the	DET
inlawrev-2335	335	17	o.e.c.d	o.e.c.d	PROPN
inlawrev-2335	335	18	.	.	PROPN
inlawrev-2335	335	19	draft	draft	NOUN
inlawrev-2335	335	20	prototype	prototype	NOUN
inlawrev-2335	335	21	.	.	PUNCT
inlawrev-2335	336	1	notable	notable	ADJ
inlawrev-2335	336	2	changes	change	NOUN
inlawrev-2335	336	3	in	in	ADP
inlawrev-2335	336	4	the	the	DET
inlawrev-2335	336	5	newer	new	ADJ
inlawrev-2335	336	6	treaty	treaty	NOUN
inlawrev-2335	336	7	definitions	definition	NOUN
inlawrev-2335	336	8	include	include	VERB
inlawrev-2335	336	9	allowing	allow	VERB
inlawrev-2335	336	10	a	a	DET
inlawrev-2335	336	11	foreign	foreign	ADJ
inlawrev-2335	336	12	enterprise	enterprise	NOUN
inlawrev-2335	336	13	to	to	PART
inlawrev-2335	336	14	engage	engage	VERB
inlawrev-2335	336	15	in	in	ADP
inlawrev-2335	336	16	the	the	DET
inlawrev-2335	336	17	five	five	NUM
inlawrev-2335	336	18	o.e.c.d	o.e.c.d	NOUN
inlawrev-2335	336	19	.	.	PUNCT
inlawrev-2335	336	20	designated	designate	VERB
inlawrev-2335	336	21	ancillary	ancillary	ADJ
inlawrev-2335	336	22	and	and	CCONJ
inlawrev-2335	336	23	preparatory	preparatory	ADJ
inlawrev-2335	336	24	activities	activity	NOUN
inlawrev-2335	336	25	,	,	PUNCT
inlawrev-2335	336	26	such	such	ADJ
inlawrev-2335	336	27	as	as	ADP
inlawrev-2335	336	28	delivery	delivery	NOUN
inlawrev-2335	336	29	and	and	CCONJ
inlawrev-2335	336	30	warehousing	warehousing	NOUN
inlawrev-2335	336	31	,	,	PUNCT
inlawrev-2335	336	32	without	without	ADP
inlawrev-2335	336	33	being	be	AUX
inlawrev-2335	336	34	designated	designate	VERB
inlawrev-2335	336	35	as	as	ADP
inlawrev-2335	336	36	a	a	DET
inlawrev-2335	336	37	permanent	permanent	ADJ
inlawrev-2335	336	38	establishment	establishment	NOUN
inlawrev-2335	336	39	.	.	PUNCT
inlawrev-2335	337	1	williams	williams	PROPN
inlawrev-2335	337	2	,	,	PUNCT
inlawrev-2335	337	3	permanent	permanent	ADJ
inlawrev-2335	337	4	establishments	establishment	NOUN
inlawrev-2335	337	5	in	in	ADP
inlawrev-2335	337	6	the	the	DET
inlawrev-2335	337	7	united	united	PROPN
inlawrev-2335	337	8	states	states	PROPN
inlawrev-2335	337	9	,	,	PUNCT
inlawrev-2335	337	10	29	29	NUM
inlawrev-2335	337	11	tax	tax	NOUN
inlawrev-2335	337	12	law	law	NOUN
inlawrev-2335	337	13	.	.	PUNCT
inlawrev-2335	338	1	277	277	NUM
inlawrev-2335	338	2	,	,	PUNCT
inlawrev-2335	338	3	303	303	NUM
inlawrev-2335	338	4	(	(	PUNCT
inlawrev-2335	338	5	1976	1976	NUM
inlawrev-2335	338	6	)	)	PUNCT
inlawrev-2335	338	7	.	.	PUNCT
inlawrev-2335	339	1	the	the	DET
inlawrev-2335	339	2	newer	new	ADJ
inlawrev-2335	339	3	treaties	treaty	NOUN
inlawrev-2335	339	4	based	base	VERB
inlawrev-2335	339	5	on	on	ADP
inlawrev-2335	339	6	the	the	DET
inlawrev-2335	339	7	o.e.c.d	o.e.c.d	PROPN
inlawrev-2335	339	8	.	.	PROPN
inlawrev-2335	339	9	draft	draft	NOUN
inlawrev-2335	339	10	have	have	AUX
inlawrev-2335	339	11	replaced	replace	VERB
inlawrev-2335	339	12	the	the	DET
inlawrev-2335	339	13	older	old	ADJ
inlawrev-2335	339	14	treaty	treaty	NOUN
inlawrev-2335	339	15	view	view	NOUN
inlawrev-2335	339	16	of	of	ADP
inlawrev-2335	339	17	a	a	DET
inlawrev-2335	339	18	permanent	permanent	ADJ
inlawrev-2335	339	19	establishment	establishment	NOUN
inlawrev-2335	339	20	,	,	PUNCT
inlawrev-2335	339	21	rigidly	rigidly	ADV
inlawrev-2335	339	22	defined	define	VERB
inlawrev-2335	339	23	by	by	ADP
inlawrev-2335	339	24	a	a	DET
inlawrev-2335	339	25	concept	concept	NOUN
inlawrev-2335	339	26	of	of	ADP
inlawrev-2335	339	27	fixed	fix	VERB
inlawrev-2335	339	28	assets	asset	NOUN
inlawrev-2335	339	29	or	or	CCONJ
inlawrev-2335	339	30	specified	specify	VERB
inlawrev-2335	339	31	agencies	agency	NOUN
inlawrev-2335	339	32	,	,	PUNCT
inlawrev-2335	339	33	with	with	ADP
inlawrev-2335	339	34	a	a	DET
inlawrev-2335	339	35	more	more	ADV
inlawrev-2335	339	36	functional	functional	ADJ
inlawrev-2335	339	37	view	view	NOUN
inlawrev-2335	339	38	toward	toward	ADP
inlawrev-2335	339	39	economic	economic	ADJ
inlawrev-2335	339	40	profit	profit	NOUN
inlawrev-2335	339	41	and	and	CCONJ
inlawrev-2335	339	42	regular	regular	ADJ
inlawrev-2335	339	43	business	business	NOUN
inlawrev-2335	339	44	activity	activity	NOUN
inlawrev-2335	339	45	deriving	derive	VERB
inlawrev-2335	339	46	from	from	ADP
inlawrev-2335	339	47	the	the	DET
inlawrev-2335	339	48	fixed	fix	VERB
inlawrev-2335	339	49	assets	asset	NOUN
inlawrev-2335	339	50	or	or	CCONJ
inlawrev-2335	339	51	specified	specify	VERB
inlawrev-2335	339	52	agencies	agency	NOUN
inlawrev-2335	339	53	.	.	PUNCT
inlawrev-2335	340	1	a	a	DET
inlawrev-2335	340	2	fixed	fix	VERB
inlawrev-2335	340	3	place	place	NOUN
inlawrev-2335	340	4	of	of	ADP
inlawrev-2335	340	5	business	business	NOUN
inlawrev-2335	340	6	,	,	PUNCT
inlawrev-2335	340	7	which	which	PRON
inlawrev-2335	340	8	is	be	AUX
inlawrev-2335	340	9	used	use	VERB
inlawrev-2335	340	10	for	for	ADP
inlawrev-2335	340	11	regular	regular	ADJ
inlawrev-2335	340	12	,	,	PUNCT
inlawrev-2335	340	13	but	but	CCONJ
inlawrev-2335	340	14	ancillary	ancillary	ADJ
inlawrev-2335	340	15	and	and	CCONJ
inlawrev-2335	340	16	preparatory	preparatory	ADJ
inlawrev-2335	340	17	activities	activity	NOUN
inlawrev-2335	340	18	to	to	ADP
inlawrev-2335	340	19	the	the	DET
inlawrev-2335	340	20	realization	realization	NOUN
inlawrev-2335	340	21	of	of	ADP
inlawrev-2335	340	22	economic	economic	ADJ
inlawrev-2335	340	23	profit	profit	NOUN
inlawrev-2335	340	24	,	,	PUNCT
inlawrev-2335	340	25	such	such	ADJ
inlawrev-2335	340	26	as	as	ADP
inlawrev-2335	340	27	storage	storage	NOUN
inlawrev-2335	340	28	,	,	PUNCT
inlawrev-2335	340	29	display	display	NOUN
inlawrev-2335	340	30	,	,	PUNCT
inlawrev-2335	340	31	scientific	scientific	ADJ
inlawrev-2335	340	32	research	research	NOUN
inlawrev-2335	340	33	,	,	PUNCT
inlawrev-2335	340	34	and	and	CCONJ
inlawrev-2335	340	35	advertising	advertising	NOUN
inlawrev-2335	340	36	will	will	AUX
inlawrev-2335	340	37	not	not	PART
inlawrev-2335	340	38	be	be	AUX
inlawrev-2335	340	39	designated	designate	VERB
inlawrev-2335	340	40	as	as	ADP
inlawrev-2335	340	41	a	a	DET
inlawrev-2335	340	42	permanent	permanent	ADJ
inlawrev-2335	340	43	establishment	establishment	NOUN
inlawrev-2335	340	44	subject	subject	NOUN
inlawrev-2335	340	45	to	to	ADP
inlawrev-2335	340	46	taxation	taxation	NOUN
inlawrev-2335	340	47	.	.	PUNCT
inlawrev-2335	341	1	the	the	DET
inlawrev-2335	341	2	o.e.c.d.-based	o.e.c.d.-based	ADJ
inlawrev-2335	341	3	definitions	definition	NOUN
inlawrev-2335	341	4	of	of	ADP
inlawrev-2335	341	5	permissible	permissible	ADJ
inlawrev-2335	341	6	"	"	PUNCT
inlawrev-2335	341	7	non	non	ADJ
inlawrev-2335	341	8	-	-	ADJ
inlawrev-2335	341	9	permanent	permanent	ADJ
inlawrev-2335	341	10	establishments	establishment	NOUN
inlawrev-2335	341	11	"	"	PUNCT
inlawrev-2335	341	12	permit	permit	VERB
inlawrev-2335	341	13	a	a	DET
inlawrev-2335	341	14	considerably	considerably	ADV
inlawrev-2335	341	15	wider	wide	ADJ
inlawrev-2335	341	16	scope	scope	NOUN
inlawrev-2335	341	17	of	of	ADP
inlawrev-2335	341	18	activities	activity	NOUN
inlawrev-2335	341	19	than	than	ADP
inlawrev-2335	341	20	the	the	DET
inlawrev-2335	341	21	earlier	early	ADJ
inlawrev-2335	341	22	treaties	treaty	NOUN
inlawrev-2335	341	23	,	,	PUNCT
inlawrev-2335	341	24	and	and	CCONJ
inlawrev-2335	341	25	illustrate	illustrate	VERB
inlawrev-2335	341	26	the	the	DET
inlawrev-2335	341	27	o.e.c.d	o.e.c.d	PROPN
inlawrev-2335	341	28	.	.	PROPN
inlawrev-2335	341	29	's	's	PART
inlawrev-2335	341	30	evident	evident	ADJ
inlawrev-2335	341	31	intent	intent	NOUN
inlawrev-2335	341	32	to	to	PART
inlawrev-2335	341	33	tax	tax	VERB
inlawrev-2335	341	34	"	"	PUNCT
inlawrev-2335	341	35	only	only	ADV
inlawrev-2335	341	36	those	those	DET
inlawrev-2335	341	37	agencies	agency	NOUN
inlawrev-2335	341	38	and	and	CCONJ
inlawrev-2335	341	39	assets	asset	NOUN
inlawrev-2335	341	40	which	which	PRON
inlawrev-2335	341	41	are	be	AUX
inlawrev-2335	341	42	continuously	continuously	ADV
inlawrev-2335	341	43	used	use	VERB
inlawrev-2335	341	44	for	for	ADP
inlawrev-2335	341	45	business	business	NOUN
inlawrev-2335	341	46	activities	activity	NOUN
inlawrev-2335	341	47	having	have	VERB
inlawrev-2335	341	48	an	an	DET
inlawrev-2335	341	49	essentially	essentially	ADV
inlawrev-2335	341	50	direct	direct	ADJ
inlawrev-2335	341	51	relation	relation	NOUN
inlawrev-2335	341	52	to	to	ADP
inlawrev-2335	341	53	the	the	DET
inlawrev-2335	341	54	realization	realization	NOUN
inlawrev-2335	341	55	of	of	ADP
inlawrev-2335	341	56	economic	economic	ADJ
inlawrev-2335	341	57	profit	profit	NOUN
inlawrev-2335	341	58	.	.	PUNCT
inlawrev-2335	341	59	"	"	PUNCT
inlawrev-2335	342	1	i	i	PRON
inlawrev-2335	342	2	d.	d.	PROPN
inlawrev-2335	342	3	at	at	ADP
inlawrev-2335	342	4	354	354	NUM
inlawrev-2335	342	5	.	.	PROPN
inlawrev-2335	342	6	356	356	NUM
inlawrev-2335	342	7	indiana	indiana	PROPN
inlawrev-2335	342	8	law	law	PROPN
inlawrev-2335	342	9	review	review	NOUN
inlawrev-2335	343	1	[	[	X
inlawrev-2335	343	2	vol	vol	NOUN
inlawrev-2335	343	3	.	.	PUNCT
inlawrev-2335	344	1	12:341	12:341	NUM
inlawrev-2335	344	2	g	g	NOUN
inlawrev-2335	344	3	)	)	PUNCT
inlawrev-2335	344	4	a	a	DET
inlawrev-2335	344	5	building	building	NOUN
inlawrev-2335	344	6	site	site	NOUN
inlawrev-2335	344	7	or	or	CCONJ
inlawrev-2335	344	8	construction	construction	NOUN
inlawrev-2335	344	9	or	or	CCONJ
inlawrev-2335	344	10	assembly	assembly	NOUN
inlawrev-2335	344	11	project	project	NOUN
inlawrev-2335	344	12	which	which	PRON
inlawrev-2335	344	13	exists	exist	VERB
inlawrev-2335	344	14	for	for	ADP
inlawrev-2335	344	15	more	more	ADJ
inlawrev-2335	344	16	than	than	ADP
inlawrev-2335	344	17	twelve	twelve	NUM
inlawrev-2335	344	18	months	month	NOUN
inlawrev-2335	344	19	.	.	PUNCT
inlawrev-2335	345	1	3	3	X
inlawrev-2335	345	2	.	.	X
inlawrev-2335	345	3	the	the	DET
inlawrev-2335	345	4	term	term	NOUN
inlawrev-2335	345	5	"	"	PUNCT
inlawrev-2335	345	6	permanent	permanent	ADJ
inlawrev-2335	345	7	establishment	establishment	NOUN
inlawrev-2335	345	8	"	"	PUNCT
inlawrev-2335	345	9	shall	shall	AUX
inlawrev-2335	345	10	not	not	PART
inlawrev-2335	345	11	be	be	AUX
inlawrev-2335	345	12	deemed	deem	VERB
inlawrev-2335	345	13	to	to	PART
inlawrev-2335	345	14	include	include	VERB
inlawrev-2335	345	15	:	:	PUNCT
inlawrev-2335	345	16	a	a	X
inlawrev-2335	345	17	)	)	PUNCT
inlawrev-2335	345	18	the	the	DET
inlawrev-2335	345	19	use	use	NOUN
inlawrev-2335	345	20	of	of	ADP
inlawrev-2335	345	21	facilities	facility	NOUN
inlawrev-2335	345	22	solely	solely	ADV
inlawrev-2335	345	23	for	for	ADP
inlawrev-2335	345	24	the	the	DET
inlawrev-2335	345	25	purpose	purpose	NOUN
inlawrev-2335	345	26	of	of	ADP
inlawrev-2335	345	27	storage	storage	NOUN
inlawrev-2335	345	28	,	,	PUNCT
inlawrev-2335	345	29	display	display	NOUN
inlawrev-2335	345	30	or	or	CCONJ
inlawrev-2335	345	31	delivery	delivery	NOUN
inlawrev-2335	345	32	of	of	ADP
inlawrev-2335	345	33	goods	good	NOUN
inlawrev-2335	345	34	or	or	CCONJ
inlawrev-2335	345	35	merchandise	merchandise	NOUN
inlawrev-2335	345	36	belonging	belong	VERB
inlawrev-2335	345	37	to	to	ADP
inlawrev-2335	345	38	an	an	DET
inlawrev-2335	345	39	enterprise	enterprise	NOUN
inlawrev-2335	345	40	;	;	PUNCT
inlawrev-2335	345	41	b	b	X
inlawrev-2335	345	42	)	)	PUNCT
inlawrev-2335	345	43	the	the	DET
inlawrev-2335	345	44	maintenance	maintenance	NOUN
inlawrev-2335	345	45	of	of	ADP
inlawrev-2335	345	46	a	a	DET
inlawrev-2335	345	47	stock	stock	NOUN
inlawrev-2335	345	48	of	of	ADP
inlawrev-2335	345	49	goods	good	NOUN
inlawrev-2335	345	50	or	or	CCONJ
inlawrev-2335	345	51	merchandise	merchandise	NOUN
inlawrev-2335	345	52	belonging	belong	VERB
inlawrev-2335	345	53	to	to	ADP
inlawrev-2335	345	54	the	the	DET
inlawrev-2335	345	55	enterprise	enterprise	NOUN
inlawrev-2335	345	56	solely	solely	ADV
inlawrev-2335	345	57	for	for	ADP
inlawrev-2335	345	58	the	the	DET
inlawrev-2335	345	59	purpose	purpose	NOUN
inlawrev-2335	345	60	of	of	ADP
inlawrev-2335	345	61	storage	storage	NOUN
inlawrev-2335	345	62	,	,	PUNCT
inlawrev-2335	345	63	display	display	NOUN
inlawrev-2335	345	64	or	or	CCONJ
inlawrev-2335	345	65	delivery	delivery	NOUN
inlawrev-2335	345	66	;	;	PUNCT
inlawrev-2335	345	67	c	c	X
inlawrev-2335	345	68	)	)	PUNCT
inlawrev-2335	345	69	the	the	DET
inlawrev-2335	345	70	maintenance	maintenance	NOUN
inlawrev-2335	345	71	of	of	ADP
inlawrev-2335	345	72	a	a	DET
inlawrev-2335	345	73	stock	stock	NOUN
inlawrev-2335	345	74	of	of	ADP
inlawrev-2335	345	75	goods	good	NOUN
inlawrev-2335	345	76	or	or	CCONJ
inlawrev-2335	345	77	merchandise	merchandise	NOUN
inlawrev-2335	345	78	belonging	belong	VERB
inlawrev-2335	345	79	to	to	ADP
inlawrev-2335	345	80	the	the	DET
inlawrev-2335	345	81	enterprise	enterprise	NOUN
inlawrev-2335	345	82	solely	solely	ADV
inlawrev-2335	345	83	for	for	ADP
inlawrev-2335	345	84	the	the	DET
inlawrev-2335	345	85	purpose	purpose	NOUN
inlawrev-2335	345	86	of	of	ADP
inlawrev-2335	345	87	processing	processing	NOUN
inlawrev-2335	345	88	by	by	ADP
inlawrev-2335	345	89	another	another	DET
inlawrev-2335	345	90	enterprise	enterprise	NOUN
inlawrev-2335	345	91	;	;	PUNCT
inlawrev-2335	345	92	d	d	X
inlawrev-2335	345	93	)	)	PUNCT
inlawrev-2335	345	94	the	the	DET
inlawrev-2335	345	95	maintenance	maintenance	NOUN
inlawrev-2335	345	96	of	of	ADP
inlawrev-2335	345	97	a	a	DET
inlawrev-2335	345	98	fixed	fix	VERB
inlawrev-2335	345	99	place	place	NOUN
inlawrev-2335	345	100	of	of	ADP
inlawrev-2335	345	101	business	business	NOUN
inlawrev-2335	345	102	solely	solely	ADV
inlawrev-2335	345	103	for	for	ADP
inlawrev-2335	345	104	the	the	DET
inlawrev-2335	345	105	purpose	purpose	NOUN
inlawrev-2335	345	106	of	of	ADP
inlawrev-2335	345	107	purchasing	purchase	VERB
inlawrev-2335	345	108	goods	good	NOUN
inlawrev-2335	345	109	or	or	CCONJ
inlawrev-2335	345	110	merchandise	merchandise	NOUN
inlawrev-2335	345	111	,	,	PUNCT
inlawrev-2335	345	112	or	or	CCONJ
inlawrev-2335	345	113	for	for	ADP
inlawrev-2335	345	114	collecting	collect	VERB
inlawrev-2335	345	115	information	information	NOUN
inlawrev-2335	345	116	,	,	PUNCT
inlawrev-2335	345	117	for	for	ADP
inlawrev-2335	345	118	the	the	DET
inlawrev-2335	345	119	enterprise	enterprise	NOUN
inlawrev-2335	345	120	;	;	PUNCT
inlawrev-2335	345	121	e	e	X
inlawrev-2335	345	122	)	)	PUNCT
inlawrev-2335	345	123	the	the	DET
inlawrev-2335	345	124	maintenance	maintenance	NOUN
inlawrev-2335	345	125	of	of	ADP
inlawrev-2335	345	126	a	a	DET
inlawrev-2335	345	127	fixed	fix	VERB
inlawrev-2335	345	128	place	place	NOUN
inlawrev-2335	345	129	of	of	ADP
inlawrev-2335	345	130	business	business	NOUN
inlawrev-2335	345	131	solely	solely	ADV
inlawrev-2335	345	132	for	for	ADP
inlawrev-2335	345	133	the	the	DET
inlawrev-2335	345	134	purpose	purpose	NOUN
inlawrev-2335	345	135	of	of	ADP
inlawrev-2335	345	136	advertising	advertising	NOUN
inlawrev-2335	345	137	,	,	PUNCT
inlawrev-2335	345	138	for	for	ADP
inlawrev-2335	345	139	the	the	DET
inlawrev-2335	345	140	supply	supply	NOUN
inlawrev-2335	345	141	of	of	ADP
inlawrev-2335	345	142	information	information	NOUN
inlawrev-2335	345	143	,	,	PUNCT
inlawrev-2335	345	144	for	for	ADP
inlawrev-2335	345	145	scientific	scientific	ADJ
inlawrev-2335	345	146	research	research	NOUN
inlawrev-2335	345	147	or	or	CCONJ
inlawrev-2335	345	148	for	for	ADP
inlawrev-2335	345	149	similar	similar	ADJ
inlawrev-2335	345	150	activities	activity	NOUN
inlawrev-2335	345	151	which	which	PRON
inlawrev-2335	345	152	have	have	VERB
inlawrev-2335	345	153	a	a	DET
inlawrev-2335	345	154	preparatory	preparatory	ADJ
inlawrev-2335	345	155	or	or	CCONJ
inlawrev-2335	345	156	auxiliary	auxiliary	ADJ
inlawrev-2335	345	157	character	character	NOUN
inlawrev-2335	345	158	,	,	PUNCT
inlawrev-2335	345	159	for	for	ADP
inlawrev-2335	345	160	the	the	DET
inlawrev-2335	345	161	enterprise	enterprise	NOUN
inlawrev-2335	345	162	.	.	PUNCT
inlawrev-2335	346	1	4	4	X
inlawrev-2335	346	2	.	.	X
inlawrev-2335	346	3	a	a	DET
inlawrev-2335	346	4	person	person	NOUN
inlawrev-2335	346	5	acting	act	VERB
inlawrev-2335	346	6	in	in	ADP
inlawrev-2335	346	7	a	a	DET
inlawrev-2335	346	8	contracting	contract	VERB
inlawrev-2335	346	9	state	state	NOUN
inlawrev-2335	346	10	on	on	ADP
inlawrev-2335	346	11	behalf	behalf	NOUN
inlawrev-2335	346	12	of	of	ADP
inlawrev-2335	346	13	an	an	DET
inlawrev-2335	346	14	enterprise	enterprise	NOUN
inlawrev-2335	346	15	of	of	ADP
inlawrev-2335	346	16	the	the	DET
inlawrev-2335	346	17	other	other	ADJ
inlawrev-2335	346	18	contracting	contracting	NOUN
inlawrev-2335	346	19	state	state	NOUN
inlawrev-2335	346	20	—	—	PUNCT
inlawrev-2335	346	21	other	other	ADJ
inlawrev-2335	346	22	than	than	ADP
inlawrev-2335	346	23	an	an	DET
inlawrev-2335	346	24	agent	agent	NOUN
inlawrev-2335	346	25	of	of	ADP
inlawrev-2335	346	26	an	an	DET
inlawrev-2335	346	27	independent	independent	ADJ
inlawrev-2335	346	28	status	status	NOUN
inlawrev-2335	346	29	to	to	PART
inlawrev-2335	346	30	whom	whom	PRON
inlawrev-2335	346	31	paragraph	paragraph	NOUN
inlawrev-2335	346	32	5	5	NUM
inlawrev-2335	346	33	applies	apply	VERB
inlawrev-2335	346	34	—	—	PUNCT
inlawrev-2335	346	35	shall	shall	AUX
inlawrev-2335	346	36	be	be	AUX
inlawrev-2335	346	37	deemed	deem	VERB
inlawrev-2335	346	38	to	to	PART
inlawrev-2335	346	39	be	be	AUX
inlawrev-2335	346	40	a	a	DET
inlawrev-2335	346	41	permanent	permanent	ADJ
inlawrev-2335	346	42	establishment	establishment	NOUN
inlawrev-2335	346	43	in	in	ADP
inlawrev-2335	346	44	the	the	DET
inlawrev-2335	346	45	first	first	ADV
inlawrev-2335	346	46	-	-	PUNCT
inlawrev-2335	346	47	mentioned	mention	VERB
inlawrev-2335	346	48	state	state	NOUN
inlawrev-2335	346	49	if	if	SCONJ
inlawrev-2335	346	50	he	he	PRON
inlawrev-2335	346	51	has	have	VERB
inlawrev-2335	346	52	,	,	PUNCT
inlawrev-2335	346	53	and	and	CCONJ
inlawrev-2335	346	54	habitually	habitually	ADV
inlawrev-2335	346	55	exercises	exercise	VERB
inlawrev-2335	346	56	in	in	ADP
inlawrev-2335	346	57	that	that	DET
inlawrev-2335	346	58	state	state	NOUN
inlawrev-2335	346	59	,	,	PUNCT
inlawrev-2335	346	60	an	an	DET
inlawrev-2335	346	61	authority	authority	NOUN
inlawrev-2335	346	62	to	to	PART
inlawrev-2335	346	63	conclude	conclude	VERB
inlawrev-2335	346	64	contracts	contract	NOUN
inlawrev-2335	346	65	in	in	ADP
inlawrev-2335	346	66	the	the	DET
inlawrev-2335	346	67	name	name	NOUN
inlawrev-2335	346	68	of	of	ADP
inlawrev-2335	346	69	the	the	DET
inlawrev-2335	346	70	enterprise	enterprise	NOUN
inlawrev-2335	346	71	,	,	PUNCT
inlawrev-2335	346	72	unless	unless	SCONJ
inlawrev-2335	346	73	his	his	PRON
inlawrev-2335	346	74	activities	activity	NOUN
inlawrev-2335	346	75	are	be	AUX
inlawrev-2335	346	76	limited	limit	VERB
inlawrev-2335	346	77	to	to	ADP
inlawrev-2335	346	78	the	the	DET
inlawrev-2335	346	79	purchase	purchase	NOUN
inlawrev-2335	346	80	of	of	ADP
inlawrev-2335	346	81	goods	good	NOUN
inlawrev-2335	346	82	or	or	CCONJ
inlawrev-2335	346	83	merchandise	merchandise	NOUN
inlawrev-2335	346	84	for	for	ADP
inlawrev-2335	346	85	the	the	DET
inlawrev-2335	346	86	enterprise	enterprise	NOUN
inlawrev-2335	346	87	.	.	PUNCT
inlawrev-2335	347	1	5	5	X
inlawrev-2335	347	2	.	.	X
inlawrev-2335	347	3	an	an	DET
inlawrev-2335	347	4	enterprise	enterprise	NOUN
inlawrev-2335	347	5	of	of	ADP
inlawrev-2335	347	6	a	a	DET
inlawrev-2335	347	7	contracting	contracting	NOUN
inlawrev-2335	347	8	state	state	NOUN
inlawrev-2335	347	9	shall	shall	AUX
inlawrev-2335	347	10	not	not	PART
inlawrev-2335	347	11	be	be	AUX
inlawrev-2335	347	12	deemed	deem	VERB
inlawrev-2335	347	13	to	to	PART
inlawrev-2335	347	14	have	have	VERB
inlawrev-2335	347	15	a	a	DET
inlawrev-2335	347	16	permanent	permanent	ADJ
inlawrev-2335	347	17	establishment	establishment	NOUN
inlawrev-2335	347	18	in	in	ADP
inlawrev-2335	347	19	the	the	DET
inlawrev-2335	347	20	other	other	ADJ
inlawrev-2335	347	21	contracting	contracting	NOUN
inlawrev-2335	347	22	state	state	NOUN
inlawrev-2335	347	23	merely	merely	ADV
inlawrev-2335	347	24	because	because	SCONJ
inlawrev-2335	347	25	it	it	PRON
inlawrev-2335	347	26	carries	carry	VERB
inlawrev-2335	347	27	on	on	ADP
inlawrev-2335	347	28	business	business	NOUN
inlawrev-2335	347	29	in	in	ADP
inlawrev-2335	347	30	that	that	DET
inlawrev-2335	347	31	other	other	ADJ
inlawrev-2335	347	32	state	state	NOUN
inlawrev-2335	347	33	through	through	ADP
inlawrev-2335	347	34	a	a	DET
inlawrev-2335	347	35	broker	broker	NOUN
inlawrev-2335	347	36	,	,	PUNCT
inlawrev-2335	347	37	general	general	ADJ
inlawrev-2335	347	38	commission	commission	NOUN
inlawrev-2335	347	39	agent	agent	NOUN
inlawrev-2335	347	40	or	or	CCONJ
inlawrev-2335	347	41	any	any	DET
inlawrev-2335	347	42	other	other	ADJ
inlawrev-2335	347	43	agent	agent	NOUN
inlawrev-2335	347	44	of	of	ADP
inlawrev-2335	347	45	an	an	DET
inlawrev-2335	347	46	independent	independent	ADJ
inlawrev-2335	347	47	status	status	NOUN
inlawrev-2335	347	48	,	,	PUNCT
inlawrev-2335	347	49	where	where	SCONJ
inlawrev-2335	347	50	such	such	ADJ
inlawrev-2335	347	51	persons	person	NOUN
inlawrev-2335	347	52	are	be	AUX
inlawrev-2335	347	53	acting	act	VERB
inlawrev-2335	347	54	in	in	ADP
inlawrev-2335	347	55	the	the	DET
inlawrev-2335	347	56	ordinary	ordinary	ADJ
inlawrev-2335	347	57	course	course	NOUN
inlawrev-2335	347	58	of	of	ADP
inlawrev-2335	347	59	their	their	PRON
inlawrev-2335	347	60	business	business	NOUN
inlawrev-2335	347	61	.	.	PUNCT
inlawrev-2335	348	1	6	6	X
inlawrev-2335	348	2	.	.	X
inlawrev-2335	349	1	the	the	DET
inlawrev-2335	349	2	fact	fact	NOUN
inlawrev-2335	349	3	that	that	SCONJ
inlawrev-2335	349	4	a	a	DET
inlawrev-2335	349	5	company	company	NOUN
inlawrev-2335	349	6	which	which	PRON
inlawrev-2335	349	7	is	be	AUX
inlawrev-2335	349	8	a	a	DET
inlawrev-2335	349	9	resident	resident	NOUN
inlawrev-2335	349	10	of	of	ADP
inlawrev-2335	349	11	a	a	DET
inlawrev-2335	349	12	contracting	contracting	NOUN
inlawrev-2335	349	13	state	state	NOUN
inlawrev-2335	349	14	controls	control	NOUN
inlawrev-2335	349	15	or	or	CCONJ
inlawrev-2335	349	16	is	be	AUX
inlawrev-2335	349	17	controlled	control	VERB
inlawrev-2335	349	18	by	by	ADP
inlawrev-2335	349	19	a	a	DET
inlawrev-2335	349	20	company	company	NOUN
inlawrev-2335	349	21	which	which	PRON
inlawrev-2335	349	22	is	be	AUX
inlawrev-2335	349	23	a	a	DET
inlawrev-2335	349	24	resident	resident	NOUN
inlawrev-2335	349	25	of	of	ADP
inlawrev-2335	349	26	the	the	DET
inlawrev-2335	349	27	other	other	ADJ
inlawrev-2335	349	28	contracting	contracting	NOUN
inlawrev-2335	349	29	state	state	NOUN
inlawrev-2335	349	30	,	,	PUNCT
inlawrev-2335	349	31	or	or	CCONJ
inlawrev-2335	349	32	which	which	PRON
inlawrev-2335	349	33	carries	carry	VERB
inlawrev-2335	349	34	on	on	ADP
inlawrev-2335	349	35	business	business	NOUN
inlawrev-2335	349	36	in	in	ADP
inlawrev-2335	349	37	that	that	DET
inlawrev-2335	349	38	other	other	ADJ
inlawrev-2335	349	39	state	state	NOUN
inlawrev-2335	349	40	(	(	PUNCT
inlawrev-2335	349	41	whether	whether	SCONJ
inlawrev-2335	349	42	through	through	ADP
inlawrev-2335	349	43	a	a	DET
inlawrev-2335	349	44	permanent	permanent	ADJ
inlawrev-2335	349	45	establishment	establishment	NOUN
inlawrev-2335	349	46	or	or	CCONJ
inlawrev-2335	349	47	otherwise	otherwise	ADV
inlawrev-2335	349	48	)	)	PUNCT
inlawrev-2335	349	49	,	,	PUNCT
inlawrev-2335	349	50	shall	shall	AUX
inlawrev-2335	349	51	not	not	PART
inlawrev-2335	349	52	of	of	ADP
inlawrev-2335	349	53	itself	itself	PRON
inlawrev-2335	349	54	constitute	constitute	VERB
inlawrev-2335	349	55	for	for	ADP
inlawrev-2335	349	56	either	either	DET
inlawrev-2335	349	57	company	company	NOUN
inlawrev-2335	349	58	a	a	DET
inlawrev-2335	349	59	permanent	permanent	ADJ
inlawrev-2335	349	60	establishment	establishment	NOUN
inlawrev-2335	349	61	of	of	ADP
inlawrev-2335	349	62	the	the	DET
inlawrev-2335	349	63	other	other	ADJ
inlawrev-2335	349	64	.	.	PUNCT
inlawrev-2335	349	65	"	"	PUNCT
inlawrev-2335	350	1	''	''	PUNCT
inlawrev-2335	350	2	i	i	PRON
inlawrev-2335	350	3	d.	d.	PROPN
inlawrev-2335	350	4	at	at	ADP
inlawrev-2335	350	5	43	43	NUM
inlawrev-2335	350	6	.	.	PUNCT
inlawrev-2335	351	1	i	i	PRON
inlawrev-2335	351	2	1979	1979	NUM
inlawrev-2335	351	3	]	]	PUNCT
inlawrev-2335	351	4	international	international	ADJ
inlawrev-2335	351	5	taxation	taxation	NOUN
inlawrev-2335	351	6	357	357	NUM
inlawrev-2335	351	7	this	this	DET
inlawrev-2335	351	8	draft	draft	NOUN
inlawrev-2335	351	9	provision	provision	NOUN
inlawrev-2335	351	10	specifically	specifically	ADV
inlawrev-2335	351	11	covers	cover	VERB
inlawrev-2335	351	12	some	some	PRON
inlawrev-2335	351	13	of	of	ADP
inlawrev-2335	351	14	the	the	DET
inlawrev-2335	351	15	areas	area	NOUN
inlawrev-2335	351	16	which	which	PRON
inlawrev-2335	351	17	have	have	AUX
inlawrev-2335	351	18	recently	recently	ADV
inlawrev-2335	351	19	caused	cause	VERB
inlawrev-2335	351	20	many	many	ADJ
inlawrev-2335	351	21	problems	problem	NOUN
inlawrev-2335	351	22	.	.	PUNCT
inlawrev-2335	352	1	for	for	ADP
inlawrev-2335	352	2	example	example	NOUN
inlawrev-2335	352	3	,	,	PUNCT
inlawrev-2335	352	4	subparagraph	subparagraph	NOUN
inlawrev-2335	352	5	3(e	3(e	NUM
inlawrev-2335	352	6	)	)	PUNCT
inlawrev-2335	352	7	specifies	specifie	NOUN
inlawrev-2335	352	8	that	that	PRON
inlawrev-2335	352	9	the	the	DET
inlawrev-2335	352	10	operation	operation	NOUN
inlawrev-2335	352	11	of	of	ADP
inlawrev-2335	352	12	a	a	DET
inlawrev-2335	352	13	so	so	ADV
inlawrev-2335	352	14	-	-	PUNCT
inlawrev-2335	352	15	called	call	VERB
inlawrev-2335	352	16	"	"	PUNCT
inlawrev-2335	352	17	propaganda	propaganda	NOUN
inlawrev-2335	352	18	office	office	NOUN
inlawrev-2335	352	19	"	"	PUNCT
inlawrev-2335	352	20	in	in	ADP
inlawrev-2335	352	21	one	one	NUM
inlawrev-2335	352	22	of	of	ADP
inlawrev-2335	352	23	the	the	DET
inlawrev-2335	352	24	contracting	contracting	NOUN
inlawrev-2335	352	25	countries	country	NOUN
inlawrev-2335	352	26	shall	shall	AUX
inlawrev-2335	352	27	not	not	PART
inlawrev-2335	352	28	constitute	constitute	VERB
inlawrev-2335	352	29	,	,	PUNCT
inlawrev-2335	352	30	by	by	ADP
inlawrev-2335	352	31	itself	itself	PRON
inlawrev-2335	352	32	,	,	PUNCT
inlawrev-2335	352	33	a	a	DET
inlawrev-2335	352	34	permanent	permanent	ADJ
inlawrev-2335	352	35	establishment	establishment	NOUN
inlawrev-2335	352	36	.	.	PUNCT
inlawrev-2335	353	1	the	the	DET
inlawrev-2335	353	2	propaganda	propaganda	NOUN
inlawrev-2335	353	3	office	office	NOUN
inlawrev-2335	353	4	is	be	AUX
inlawrev-2335	353	5	a	a	DET
inlawrev-2335	353	6	comparatively	comparatively	ADV
inlawrev-2335	353	7	recent	recent	ADJ
inlawrev-2335	353	8	device	device	NOUN
inlawrev-2335	353	9	,	,	PUNCT
inlawrev-2335	353	10	used	use	VERB
inlawrev-2335	353	11	particularly	particularly	ADV
inlawrev-2335	353	12	by	by	ADP
inlawrev-2335	353	13	large	large	ADJ
inlawrev-2335	353	14	american	american	ADJ
inlawrev-2335	353	15	companies	company	NOUN
inlawrev-2335	353	16	,	,	PUNCT
inlawrev-2335	353	17	which	which	PRON
inlawrev-2335	353	18	involves	involve	VERB
inlawrev-2335	353	19	establishing	establish	VERB
inlawrev-2335	353	20	an	an	DET
inlawrev-2335	353	21	office	office	NOUN
inlawrev-2335	353	22	in	in	ADP
inlawrev-2335	353	23	a	a	DET
inlawrev-2335	353	24	foreign	foreign	ADJ
inlawrev-2335	353	25	country	country	NOUN
inlawrev-2335	353	26	to	to	PART
inlawrev-2335	353	27	handle	handle	VERB
inlawrev-2335	353	28	advertising	advertising	NOUN
inlawrev-2335	353	29	,	,	PUNCT
inlawrev-2335	353	30	buying	buying	NOUN
inlawrev-2335	353	31	,	,	PUNCT
inlawrev-2335	353	32	marketing	marketing	NOUN
inlawrev-2335	353	33	or	or	CCONJ
inlawrev-2335	353	34	scientific	scientific	ADJ
inlawrev-2335	353	35	research	research	NOUN
inlawrev-2335	353	36	,	,	PUNCT
inlawrev-2335	353	37	or	or	CCONJ
inlawrev-2335	353	38	related	related	ADJ
inlawrev-2335	353	39	activities	activity	NOUN
inlawrev-2335	353	40	.	.	PUNCT
inlawrev-2335	354	1	usually	usually	ADV
inlawrev-2335	354	2	the	the	DET
inlawrev-2335	354	3	corporation	corporation	NOUN
inlawrev-2335	354	4	operates	operate	VERB
inlawrev-2335	354	5	its	its	PRON
inlawrev-2335	354	6	selling	selling	NOUN
inlawrev-2335	354	7	and	and	CCONJ
inlawrev-2335	354	8	manufacturing	manufacturing	NOUN
inlawrev-2335	354	9	activities	activity	NOUN
inlawrev-2335	354	10	through	through	ADP
inlawrev-2335	354	11	a	a	DET
inlawrev-2335	354	12	subsidiary	subsidiary	NOUN
inlawrev-2335	354	13	,	,	PUNCT
inlawrev-2335	354	14	but	but	CCONJ
inlawrev-2335	354	15	the	the	DET
inlawrev-2335	354	16	"	"	PUNCT
inlawrev-2335	354	17	propaganda	propaganda	NOUN
inlawrev-2335	354	18	office	office	NOUN
inlawrev-2335	354	19	"	"	PUNCT
inlawrev-2335	354	20	is	be	AUX
inlawrev-2335	354	21	a	a	DET
inlawrev-2335	354	22	direct	direct	ADJ
inlawrev-2335	354	23	arm	arm	NOUN
inlawrev-2335	354	24	of	of	ADP
inlawrev-2335	354	25	the	the	DET
inlawrev-2335	354	26	parent	parent	NOUN
inlawrev-2335	354	27	.	.	PUNCT
inlawrev-2335	355	1	this	this	DET
inlawrev-2335	355	2	draft	draft	NOUN
inlawrev-2335	355	3	opens	open	VERB
inlawrev-2335	355	4	the	the	DET
inlawrev-2335	355	5	door	door	NOUN
inlawrev-2335	355	6	for	for	ADP
inlawrev-2335	355	7	more	more	ADV
inlawrev-2335	355	8	extensive	extensive	ADJ
inlawrev-2335	355	9	activities	activity	NOUN
inlawrev-2335	355	10	,	,	PUNCT
inlawrev-2335	355	11	such	such	ADJ
inlawrev-2335	355	12	as	as	ADP
inlawrev-2335	355	13	the	the	DET
inlawrev-2335	355	14	sale	sale	NOUN
inlawrev-2335	355	15	of	of	ADP
inlawrev-2335	355	16	research	research	NOUN
inlawrev-2335	355	17	results	result	NOUN
inlawrev-2335	355	18	,	,	PUNCT
inlawrev-2335	355	19	by	by	ADP
inlawrev-2335	355	20	using	use	VERB
inlawrev-2335	355	21	the	the	DET
inlawrev-2335	355	22	phrase	phrase	NOUN
inlawrev-2335	355	23	"	"	PUNCT
inlawrev-2335	355	24	or	or	CCONJ
inlawrev-2335	355	25	for	for	ADP
inlawrev-2335	355	26	similar	similar	ADJ
inlawrev-2335	355	27	activities	activity	NOUN
inlawrev-2335	355	28	which	which	PRON
inlawrev-2335	355	29	have	have	VERB
inlawrev-2335	355	30	a	a	DET
inlawrev-2335	355	31	preparatory	preparatory	NOUN
inlawrev-2335	355	32	or	or	CCONJ
inlawrev-2335	355	33	auxiliary	auxiliary	ADJ
inlawrev-2335	355	34	character	character	NOUN
inlawrev-2335	355	35	for	for	ADP
inlawrev-2335	355	36	the	the	DET
inlawrev-2335	355	37	enterprise	enterprise	NOUN
inlawrev-2335	355	38	.	.	PUNCT
inlawrev-2335	356	1	"^^	"^^	ADJ
inlawrev-2335	356	2	this	this	DET
inlawrev-2335	356	3	language	language	NOUN
inlawrev-2335	356	4	is	be	AUX
inlawrev-2335	356	5	also	also	ADV
inlawrev-2335	356	6	intended	intend	VERB
inlawrev-2335	356	7	to	to	PART
inlawrev-2335	356	8	exclude	exclude	VERB
inlawrev-2335	356	9	from	from	ADP
inlawrev-2335	356	10	the	the	DET
inlawrev-2335	356	11	definition	definition	NOUN
inlawrev-2335	356	12	an	an	DET
inlawrev-2335	356	13	office	office	NOUN
inlawrev-2335	356	14	established	establish	VERB
inlawrev-2335	356	15	to	to	PART
inlawrev-2335	356	16	service	service	VERB
inlawrev-2335	356	17	a	a	DET
inlawrev-2335	356	18	patent	patent	NOUN
inlawrev-2335	356	19	or	or	CCONJ
inlawrev-2335	356	20	"	"	PUNCT
inlawrev-2335	356	21	know	know	VERB
inlawrev-2335	356	22	how	how	SCONJ
inlawrev-2335	356	23	"	"	PUNCT
inlawrev-2335	356	24	agreement.^^	agreement.^^	NUM
inlawrev-2335	356	25	it	it	PRON
inlawrev-2335	356	26	is	be	AUX
inlawrev-2335	356	27	not	not	PART
inlawrev-2335	356	28	,	,	PUNCT
inlawrev-2335	356	29	however	however	ADV
inlawrev-2335	356	30	,	,	PUNCT
inlawrev-2335	356	31	intended	intend	VERB
inlawrev-2335	356	32	to	to	PART
inlawrev-2335	356	33	exclude	exclude	VERB
inlawrev-2335	356	34	an	an	DET
inlawrev-2335	356	35	office	office	NOUN
inlawrev-2335	356	36	established	establish	VERB
inlawrev-2335	356	37	principally	principally	ADV
inlawrev-2335	356	38	for	for	ADP
inlawrev-2335	356	39	the	the	DET
inlawrev-2335	356	40	sale	sale	NOUN
inlawrev-2335	356	41	of	of	ADP
inlawrev-2335	356	42	research	research	NOUN
inlawrev-2335	356	43	results.^	results.^	NOUN
inlawrev-2335	356	44	*	*	PUNCT
inlawrev-2335	356	45	article	article	NOUN
inlawrev-2335	356	46	5	5	NUM
inlawrev-2335	356	47	also	also	ADV
inlawrev-2335	356	48	excludes	exclude	VERB
inlawrev-2335	356	49	from	from	ADP
inlawrev-2335	356	50	the	the	DET
inlawrev-2335	356	51	area	area	NOUN
inlawrev-2335	356	52	of	of	ADP
inlawrev-2335	356	53	permanent	permanent	ADJ
inlawrev-2335	356	54	establishment	establishment	NOUN
inlawrev-2335	356	55	an	an	DET
inlawrev-2335	356	56	independent	independent	ADJ
inlawrev-2335	356	57	agent	agent	NOUN
inlawrev-2335	356	58	or	or	CCONJ
inlawrev-2335	356	59	one	one	NUM
inlawrev-2335	356	60	who	who	PRON
inlawrev-2335	356	61	does	do	AUX
inlawrev-2335	356	62	not	not	PART
inlawrev-2335	356	63	have	have	VERB
inlawrev-2335	356	64	authority	authority	NOUN
inlawrev-2335	356	65	to	to	PART
inlawrev-2335	356	66	conclude	conclude	VERB
inlawrev-2335	356	67	contracts	contract	NOUN
inlawrev-2335	356	68	in	in	ADP
inlawrev-2335	356	69	the	the	DET
inlawrev-2335	356	70	name	name	NOUN
inlawrev-2335	356	71	of	of	ADP
inlawrev-2335	356	72	the	the	DET
inlawrev-2335	356	73	employer	employer	NOUN
inlawrev-2335	356	74	other	other	ADJ
inlawrev-2335	356	75	than	than	ADP
inlawrev-2335	356	76	contracts	contract	NOUN
inlawrev-2335	356	77	for	for	ADP
inlawrev-2335	356	78	the	the	DET
inlawrev-2335	356	79	purchase	purchase	NOUN
inlawrev-2335	356	80	of	of	ADP
inlawrev-2335	356	81	goods	good	NOUN
inlawrev-2335	356	82	.	.	PUNCT
inlawrev-2335	357	1	this	this	PRON
inlawrev-2335	357	2	has	have	AUX
inlawrev-2335	357	3	been	be	AUX
inlawrev-2335	357	4	the	the	DET
inlawrev-2335	357	5	general	general	ADJ
inlawrev-2335	357	6	rule	rule	NOUN
inlawrev-2335	357	7	under	under	ADP
inlawrev-2335	357	8	united	united	PROPN
inlawrev-2335	357	9	states	states	PROPN
inlawrev-2335	357	10	treaties	treaty	NOUN
inlawrev-2335	357	11	,	,	PUNCT
inlawrev-2335	357	12	but	but	CCONJ
inlawrev-2335	357	13	it	it	PRON
inlawrev-2335	357	14	has	have	AUX
inlawrev-2335	357	15	been	be	AUX
inlawrev-2335	357	16	difficult	difficult	ADJ
inlawrev-2335	357	17	to	to	PART
inlawrev-2335	357	18	apply	apply	VERB
inlawrev-2335	357	19	.^^	.^^	PUNCT
inlawrev-2335	357	20	the	the	DET
inlawrev-2335	357	21	biggest	big	ADJ
inlawrev-2335	357	22	problem	problem	NOUN
inlawrev-2335	357	23	arises	arise	VERB
inlawrev-2335	357	24	in	in	ADP
inlawrev-2335	357	25	interpreting	interpret	VERB
inlawrev-2335	357	26	what	what	PRON
inlawrev-2335	357	27	is	be	AUX
inlawrev-2335	357	28	"	"	PUNCT
inlawrev-2335	357	29	authority	authority	NOUN
inlawrev-2335	357	30	to	to	PART
inlawrev-2335	357	31	conclude	conclude	VERB
inlawrev-2335	357	32	contracts	contract	NOUN
inlawrev-2335	357	33	.	.	PUNCT
inlawrev-2335	357	34	"	"	PUNCT
inlawrev-2335	358	1	this	this	PRON
inlawrev-2335	358	2	can	can	AUX
inlawrev-2335	358	3	mean	mean	VERB
inlawrev-2335	358	4	anything	anything	PRON
inlawrev-2335	358	5	from	from	ADP
inlawrev-2335	358	6	allowing	allow	VERB
inlawrev-2335	358	7	formal	formal	ADJ
inlawrev-2335	358	8	approval	approval	NOUN
inlawrev-2335	358	9	to	to	PART
inlawrev-2335	358	10	defeat	defeat	VERB
inlawrev-2335	358	11	the	the	DET
inlawrev-2335	358	12	tax	tax	NOUN
inlawrev-2335	358	13	jurisdiction	jurisdiction	NOUN
inlawrev-2335	358	14	to	to	ADP
inlawrev-2335	358	15	considering	consider	VERB
inlawrev-2335	358	16	a	a	DET
inlawrev-2335	358	17	situation	situation	NOUN
inlawrev-2335	358	18	of	of	ADP
inlawrev-2335	358	19	co	co	NOUN
inlawrev-2335	358	20	-	-	NOUN
inlawrev-2335	358	21	approval	approval	NOUN
inlawrev-2335	358	22	as	as	ADP
inlawrev-2335	358	23	sufficient	sufficient	ADJ
inlawrev-2335	358	24	to	to	PART
inlawrev-2335	358	25	constitute	constitute	VERB
inlawrev-2335	358	26	a	a	DET
inlawrev-2335	358	27	permanent	permanent	ADJ
inlawrev-2335	358	28	establishment	establishment	NOUN
inlawrev-2335	358	29	.	.	PUNCT
inlawrev-2335	359	1	the	the	DET
inlawrev-2335	359	2	open	open	ADJ
inlawrev-2335	359	3	draft	draft	NOUN
inlawrev-2335	359	4	also	also	ADV
inlawrev-2335	359	5	adopts	adopt	VERB
inlawrev-2335	359	6	the	the	DET
inlawrev-2335	359	7	principles	principle	NOUN
inlawrev-2335	359	8	contained	contain	VERB
inlawrev-2335	359	9	in	in	ADP
inlawrev-2335	359	10	most	most	ADJ
inlawrev-2335	359	11	united	united	ADJ
inlawrev-2335	359	12	states	states	PROPN
inlawrev-2335	359	13	treaties	treaty	NOUN
inlawrev-2335	359	14	concerning	concern	VERB
inlawrev-2335	359	15	parent	parent	NOUN
inlawrev-2335	359	16	and	and	CCONJ
inlawrev-2335	359	17	subsidiary	subsidiary	NOUN
inlawrev-2335	359	18	corporations	corporation	NOUN
inlawrev-2335	359	19	.	.	PUNCT
inlawrev-2335	360	1	it	it	PRON
inlawrev-2335	360	2	applies	apply	VERB
inlawrev-2335	360	3	to	to	ADP
inlawrev-2335	360	4	situations	situation	NOUN
inlawrev-2335	360	5	in	in	ADP
inlawrev-2335	360	6	which	which	PRON
inlawrev-2335	360	7	one	one	NUM
inlawrev-2335	360	8	corporation	corporation	NOUN
inlawrev-2335	360	9	does	do	AUX
inlawrev-2335	360	10	not	not	PART
inlawrev-2335	360	11	directly	directly	ADV
inlawrev-2335	360	12	have	have	VERB
inlawrev-2335	360	13	a	a	DET
inlawrev-2335	360	14	permanent	permanent	ADJ
inlawrev-2335	360	15	establishment	establishment	NOUN
inlawrev-2335	360	16	in	in	ADP
inlawrev-2335	360	17	a	a	DET
inlawrev-2335	360	18	country	country	NOUN
inlawrev-2335	360	19	.	.	PUNCT
inlawrev-2335	361	1	a	a	DET
inlawrev-2335	361	2	corporation	corporation	NOUN
inlawrev-2335	361	3	will	will	AUX
inlawrev-2335	361	4	not	not	PART
inlawrev-2335	361	5	be	be	AUX
inlawrev-2335	361	6	considered	consider	VERB
inlawrev-2335	361	7	a	a	DET
inlawrev-2335	361	8	permanent	permanent	ADJ
inlawrev-2335	361	9	establishment	establishment	NOUN
inlawrev-2335	361	10	of	of	ADP
inlawrev-2335	361	11	a	a	DET
inlawrev-2335	361	12	company	company	NOUN
inlawrev-2335	361	13	for	for	ADP
inlawrev-2335	361	14	a	a	DET
inlawrev-2335	361	15	given	give	VERB
inlawrev-2335	361	16	country	country	NOUN
inlawrev-2335	361	17	on	on	ADP
inlawrev-2335	361	18	the	the	DET
inlawrev-2335	361	19	sole	sole	ADJ
inlawrev-2335	361	20	ground	ground	NOUN
inlawrev-2335	361	21	that	that	SCONJ
inlawrev-2335	361	22	the	the	DET
inlawrev-2335	361	23	second	second	ADJ
inlawrev-2335	361	24	company	company	NOUN
inlawrev-2335	361	25	controls	control	VERB
inlawrev-2335	361	26	the	the	DET
inlawrev-2335	361	27	first.^	first.^	NOUN
inlawrev-2335	361	28	®	®	NOUN
inlawrev-2335	361	29	whether	whether	SCONJ
inlawrev-2335	361	30	the	the	DET
inlawrev-2335	361	31	parent	parent	NOUN
inlawrev-2335	361	32	has	have	AUX
inlawrev-2335	361	33	a	a	DET
inlawrev-2335	361	34	permanent	permanent	ADJ
inlawrev-2335	361	35	establishment	establishment	NOUN
inlawrev-2335	361	36	due	due	ADP
inlawrev-2335	361	37	to	to	ADP
inlawrev-2335	361	38	the	the	DET
inlawrev-2335	361	39	subsidiary	subsidiary	NOUN
inlawrev-2335	361	40	's	's	PART
inlawrev-2335	361	41	activities	activity	NOUN
inlawrev-2335	361	42	must	must	AUX
inlawrev-2335	361	43	be	be	AUX
inlawrev-2335	361	44	established	establish	VERB
inlawrev-2335	361	45	by	by	ADP
inlawrev-2335	361	46	the	the	DET
inlawrev-2335	361	47	ordinary	ordinary	ADJ
inlawrev-2335	361	48	rules	rule	NOUN
inlawrev-2335	361	49	.	.	PUNCT
inlawrev-2335	362	1	only	only	ADV
inlawrev-2335	362	2	if	if	SCONJ
inlawrev-2335	362	3	such	such	DET
inlawrev-2335	362	4	a	a	DET
inlawrev-2335	362	5	case	case	NOUN
inlawrev-2335	362	6	exists	exist	VERB
inlawrev-2335	362	7	is	be	AUX
inlawrev-2335	362	8	the	the	DET
inlawrev-2335	362	9	latter	latter	ADJ
inlawrev-2335	362	10	taxable	taxable	NOUN
inlawrev-2335	362	11	in	in	ADP
inlawrev-2335	362	12	the	the	DET
inlawrev-2335	362	13	other	other	ADJ
inlawrev-2335	362	14	country	country	NOUN
inlawrev-2335	362	15	.	.	PUNCT
inlawrev-2335	363	1	'^	'^	PROPN
inlawrev-2335	363	2	"	"	PUNCT
inlawrev-2335	363	3	o.e.c.d	o.e.c.d	PROPN
inlawrev-2335	363	4	.	.	PROPN
inlawrev-2335	363	5	report	report	NOUN
inlawrev-2335	363	6	,	,	PUNCT
inlawrev-2335	363	7	supra	supra	PROPN
inlawrev-2335	363	8	note	note	NOUN
inlawrev-2335	363	9	16	16	NUM
inlawrev-2335	363	10	,	,	PUNCT
inlawrev-2335	363	11	at	at	ADP
inlawrev-2335	363	12	74	74	NUM
inlawrev-2335	363	13	.	.	PUNCT
inlawrev-2335	363	14	''	''	PUNCT
inlawrev-2335	364	1	i	i	PROPN
inlawrev-2335	364	2	d.	d.	PROPN
inlawrev-2335	364	3	''	''	PUNCT
inlawrev-2335	364	4	^see	^see	NUM
inlawrev-2335	364	5	,	,	PUNCT
inlawrev-2335	364	6	e.g.	e.g.	ADV
inlawrev-2335	364	7	,	,	PUNCT
inlawrev-2335	364	8	commissioner	commissioner	PROPN
inlawrev-2335	364	9	v.	v.	ADP
inlawrev-2335	364	10	consolidated	consolidated	ADJ
inlawrev-2335	364	11	premium	premium	NOUN
inlawrev-2335	364	12	iron	iron	NOUN
inlawrev-2335	364	13	ores	ore	NOUN
inlawrev-2335	364	14	,	,	PUNCT
inlawrev-2335	364	15	ltd	ltd	PROPN
inlawrev-2335	364	16	.	.	PROPN
inlawrev-2335	364	17	,	,	PUNCT
inlawrev-2335	364	18	265	265	NUM
inlawrev-2335	364	19	f.2d	f.2d	ADP
inlawrev-2335	364	20	320	320	NUM
inlawrev-2335	364	21	,	,	PUNCT
inlawrev-2335	364	22	324	324	NUM
inlawrev-2335	364	23	-	-	SYM
inlawrev-2335	364	24	26	26	NUM
inlawrev-2335	364	25	(	(	PUNCT
inlawrev-2335	364	26	6th	6th	ADJ
inlawrev-2335	364	27	cir	cir	NOUN
inlawrev-2335	364	28	.	.	PUNCT
inlawrev-2335	364	29	1959	1959	NUM
inlawrev-2335	364	30	)	)	PUNCT
inlawrev-2335	364	31	.	.	PUNCT
inlawrev-2335	365	1	^"a	^"a	PROPN
inlawrev-2335	365	2	.	.	PUNCT
inlawrev-2335	366	1	van	van	PROPN
inlawrev-2335	366	2	den	den	PROPN
inlawrev-2335	366	3	tempel	tempel	PROPN
inlawrev-2335	366	4	,	,	PUNCT
inlawrev-2335	366	5	supra	supra	ADJ
inlawrev-2335	366	6	note	note	NOUN
inlawrev-2335	366	7	9	9	NUM
inlawrev-2335	366	8	,	,	PUNCT
inlawrev-2335	366	9	at	at	ADP
inlawrev-2335	366	10	39	39	NUM
inlawrev-2335	366	11	.	.	PUNCT
inlawrev-2335	367	1	358	358	NUM
inlawrev-2335	367	2	indiana	indiana	PROPN
inlawrev-2335	367	3	law	law	PROPN
inlawrev-2335	367	4	review	review	NOUN
inlawrev-2335	367	5	[	[	X
inlawrev-2335	367	6	vol	vol	NOUN
inlawrev-2335	367	7	.	.	PUNCT
inlawrev-2335	368	1	12:341	12:341	NUM
inlawrev-2335	368	2	c.	c.	NOUN
inlawrev-2335	368	3	classes	class	NOUN
inlawrev-2335	368	4	of	of	ADP
inlawrev-2335	368	5	income	income	NOUN
inlawrev-2335	368	6	tax	tax	NOUN
inlawrev-2335	368	7	treaties	treaty	NOUN
inlawrev-2335	368	8	operate	operate	VERB
inlawrev-2335	368	9	by	by	ADP
inlawrev-2335	368	10	either	either	CCONJ
inlawrev-2335	368	11	wholly	wholly	ADV
inlawrev-2335	368	12	or	or	CCONJ
inlawrev-2335	368	13	partially	partially	ADV
inlawrev-2335	368	14	exempting	exempt	VERB
inlawrev-2335	368	15	certain	certain	ADJ
inlawrev-2335	368	16	classes	class	NOUN
inlawrev-2335	368	17	of	of	ADP
inlawrev-2335	368	18	income	income	NOUN
inlawrev-2335	368	19	from	from	ADP
inlawrev-2335	368	20	the	the	DET
inlawrev-2335	368	21	taxing	tax	VERB
inlawrev-2335	368	22	authority	authority	NOUN
inlawrev-2335	368	23	of	of	ADP
inlawrev-2335	368	24	one	one	NUM
inlawrev-2335	368	25	of	of	ADP
inlawrev-2335	368	26	the	the	DET
inlawrev-2335	368	27	parties	party	NOUN
inlawrev-2335	368	28	to	to	ADP
inlawrev-2335	368	29	the	the	DET
inlawrev-2335	368	30	treaty	treaty	NOUN
inlawrev-2335	368	31	.	.	PUNCT
inlawrev-2335	369	1	with	with	ADP
inlawrev-2335	369	2	minor	minor	ADJ
inlawrev-2335	369	3	exceptions	exception	NOUN
inlawrev-2335	369	4	,	,	PUNCT
inlawrev-2335	369	5	income	income	NOUN
inlawrev-2335	369	6	subject	subject	ADJ
inlawrev-2335	369	7	to	to	ADP
inlawrev-2335	369	8	treaty	treaty	NOUN
inlawrev-2335	369	9	relief	relief	NOUN
inlawrev-2335	369	10	can	can	AUX
inlawrev-2335	369	11	be	be	AUX
inlawrev-2335	369	12	grouped	group	VERB
inlawrev-2335	369	13	into	into	ADP
inlawrev-2335	369	14	three	three	NUM
inlawrev-2335	369	15	classes	class	NOUN
inlawrev-2335	369	16	:	:	PUNCT
inlawrev-2335	369	17	(	(	PUNCT
inlawrev-2335	369	18	1	1	X
inlawrev-2335	369	19	)	)	PUNCT
inlawrev-2335	369	20	business	business	NOUN
inlawrev-2335	369	21	income	income	NOUN
inlawrev-2335	369	22	,	,	PUNCT
inlawrev-2335	369	23	(	(	PUNCT
inlawrev-2335	369	24	2	2	X
inlawrev-2335	369	25	)	)	PUNCT
inlawrev-2335	369	26	investment	investment	NOUN
inlawrev-2335	369	27	income	income	NOUN
inlawrev-2335	369	28	,	,	PUNCT
inlawrev-2335	369	29	and	and	CCONJ
inlawrev-2335	369	30	(	(	PUNCT
inlawrev-2335	369	31	3	3	X
inlawrev-2335	369	32	)	)	PUNCT
inlawrev-2335	369	33	earned	earn	VERB
inlawrev-2335	369	34	income	income	NOUN
inlawrev-2335	369	35	which	which	PRON
inlawrev-2335	369	36	derives	derive	VERB
inlawrev-2335	369	37	from	from	ADP
inlawrev-2335	369	38	present	present	ADJ
inlawrev-2335	369	39	or	or	CCONJ
inlawrev-2335	369	40	past	past	ADJ
inlawrev-2335	369	41	personal	personal	ADJ
inlawrev-2335	369	42	services	service	NOUN
inlawrev-2335	369	43	.	.	PUNCT
inlawrev-2335	370	1	the	the	DET
inlawrev-2335	370	2	concept	concept	NOUN
inlawrev-2335	370	3	of	of	ADP
inlawrev-2335	370	4	the	the	DET
inlawrev-2335	370	5	permanent	permanent	ADJ
inlawrev-2335	370	6	establishment	establishment	NOUN
inlawrev-2335	370	7	is	be	AUX
inlawrev-2335	370	8	especially	especially	ADV
inlawrev-2335	370	9	critical	critical	ADJ
inlawrev-2335	370	10	in	in	ADP
inlawrev-2335	370	11	properly	properly	ADV
inlawrev-2335	370	12	allocating	allocate	VERB
inlawrev-2335	370	13	business	business	NOUN
inlawrev-2335	370	14	income	income	NOUN
inlawrev-2335	370	15	.	.	PUNCT
inlawrev-2335	371	1	presently	presently	ADV
inlawrev-2335	371	2	,	,	PUNCT
inlawrev-2335	371	3	if	if	SCONJ
inlawrev-2335	371	4	a	a	DET
inlawrev-2335	371	5	treaty	treaty	NOUN
inlawrev-2335	371	6	country	country	NOUN
inlawrev-2335	371	7	is	be	AUX
inlawrev-2335	371	8	engaged	engage	VERB
inlawrev-2335	371	9	in	in	ADP
inlawrev-2335	371	10	business	business	NOUN
inlawrev-2335	371	11	in	in	ADP
inlawrev-2335	371	12	the	the	DET
inlawrev-2335	371	13	united	united	PROPN
inlawrev-2335	371	14	states	states	PROPN
inlawrev-2335	371	15	through	through	ADP
inlawrev-2335	371	16	a	a	DET
inlawrev-2335	371	17	permanent	permanent	ADJ
inlawrev-2335	371	18	establishment	establishment	NOUN
inlawrev-2335	371	19	,	,	PUNCT
inlawrev-2335	371	20	it	it	PRON
inlawrev-2335	371	21	is	be	AUX
inlawrev-2335	371	22	normally	normally	ADV
inlawrev-2335	371	23	taxable	taxable	ADJ
inlawrev-2335	371	24	as	as	ADP
inlawrev-2335	371	25	a	a	DET
inlawrev-2335	371	26	domestic	domestic	ADJ
inlawrev-2335	371	27	corporation	corporation	NOUN
inlawrev-2335	371	28	on	on	ADP
inlawrev-2335	371	29	its	its	PRON
inlawrev-2335	371	30	united	united	PROPN
inlawrev-2335	371	31	states	states	PROPN
inlawrev-2335	371	32	income	income	NOUN
inlawrev-2335	371	33	.	.	PUNCT
inlawrev-2335	372	1	therefore	therefore	ADV
inlawrev-2335	372	2	,	,	PUNCT
inlawrev-2335	372	3	most	most	ADJ
inlawrev-2335	372	4	treaties	treaty	NOUN
inlawrev-2335	372	5	provide	provide	VERB
inlawrev-2335	372	6	that	that	SCONJ
inlawrev-2335	372	7	,	,	PUNCT
inlawrev-2335	372	8	once	once	SCONJ
inlawrev-2335	372	9	an	an	DET
inlawrev-2335	372	10	enterprise	enterprise	NOUN
inlawrev-2335	372	11	operates	operate	VERB
inlawrev-2335	372	12	through	through	ADP
inlawrev-2335	372	13	a	a	DET
inlawrev-2335	372	14	permanent	permanent	ADJ
inlawrev-2335	372	15	establishment	establishment	NOUN
inlawrev-2335	372	16	in	in	ADP
inlawrev-2335	372	17	the	the	DET
inlawrev-2335	372	18	united	united	PROPN
inlawrev-2335	372	19	states	states	PROPN
inlawrev-2335	372	20	,	,	PUNCT
inlawrev-2335	372	21	all	all	DET
inlawrev-2335	372	22	united	united	PROPN
inlawrev-2335	372	23	states	states	PROPN
inlawrev-2335	372	24	source	source	NOUN
inlawrev-2335	372	25	income	income	NOUN
inlawrev-2335	372	26	is	be	AUX
inlawrev-2335	372	27	taxable	taxable	ADJ
inlawrev-2335	372	28	even	even	ADV
inlawrev-2335	372	29	if	if	SCONJ
inlawrev-2335	372	30	not	not	PART
inlawrev-2335	372	31	attributable	attributable	ADJ
inlawrev-2335	372	32	to	to	ADP
inlawrev-2335	372	33	the	the	DET
inlawrev-2335	372	34	permanent	permanent	ADJ
inlawrev-2335	372	35	establishment.^^	establishment.^^	NOUN
inlawrev-2335	372	36	the	the	DET
inlawrev-2335	372	37	o.e.c.d	o.e.c.d	PROPN
inlawrev-2335	372	38	.	.	PROPN
inlawrev-2335	372	39	draft	draft	NOUN
inlawrev-2335	372	40	convention	convention	NOUN
inlawrev-2335	372	41	,	,	PUNCT
inlawrev-2335	372	42	however	however	ADV
inlawrev-2335	372	43	,	,	PUNCT
inlawrev-2335	372	44	provides	provide	VERB
inlawrev-2335	372	45	that	that	SCONJ
inlawrev-2335	372	46	if	if	SCONJ
inlawrev-2335	372	47	an	an	DET
inlawrev-2335	372	48	enterprise	enterprise	NOUN
inlawrev-2335	372	49	conducts	conduct	VERB
inlawrev-2335	372	50	business	business	NOUN
inlawrev-2335	372	51	through	through	ADP
inlawrev-2335	372	52	a	a	DET
inlawrev-2335	372	53	permanent	permanent	ADJ
inlawrev-2335	372	54	establishment	establishment	NOUN
inlawrev-2335	372	55	,	,	PUNCT
inlawrev-2335	372	56	only	only	ADV
inlawrev-2335	372	57	that	that	DET
inlawrev-2335	372	58	portion	portion	NOUN
inlawrev-2335	372	59	of	of	ADP
inlawrev-2335	372	60	the	the	DET
inlawrev-2335	372	61	profits	profit	NOUN
inlawrev-2335	372	62	attributable	attributable	ADJ
inlawrev-2335	372	63	to	to	ADP
inlawrev-2335	372	64	the	the	DET
inlawrev-2335	372	65	permanent	permanent	ADJ
inlawrev-2335	372	66	establishment	establishment	NOUN
inlawrev-2335	372	67	may	may	AUX
inlawrev-2335	372	68	be	be	AUX
inlawrev-2335	372	69	taxed	tax	VERB
inlawrev-2335	372	70	by	by	ADP
inlawrev-2335	372	71	the	the	DET
inlawrev-2335	372	72	country	country	NOUN
inlawrev-2335	372	73	in	in	ADP
inlawrev-2335	372	74	which	which	PRON
inlawrev-2335	372	75	the	the	DET
inlawrev-2335	372	76	permanent	permanent	ADJ
inlawrev-2335	372	77	establishment	establishment	NOUN
inlawrev-2335	372	78	is	be	AUX
inlawrev-2335	372	79	located.^^	located.^^	PUNCT
inlawrev-2335	372	80	this	this	DET
inlawrev-2335	372	81	revised	revise	VERB
inlawrev-2335	372	82	definition	definition	NOUN
inlawrev-2335	372	83	has	have	VERB
inlawrev-2335	372	84	the	the	DET
inlawrev-2335	372	85	advantage	advantage	NOUN
inlawrev-2335	372	86	of	of	ADP
inlawrev-2335	372	87	discouraging	discourage	VERB
inlawrev-2335	372	88	the	the	DET
inlawrev-2335	372	89	establishment	establishment	NOUN
inlawrev-2335	372	90	of	of	ADP
inlawrev-2335	372	91	a	a	DET
inlawrev-2335	372	92	separate	separate	ADJ
inlawrev-2335	372	93	entity	entity	NOUN
inlawrev-2335	372	94	to	to	PART
inlawrev-2335	372	95	carry	carry	VERB
inlawrev-2335	372	96	on	on	ADP
inlawrev-2335	372	97	the	the	DET
inlawrev-2335	372	98	activities	activity	NOUN
inlawrev-2335	372	99	constituting	constitute	VERB
inlawrev-2335	372	100	a	a	DET
inlawrev-2335	372	101	permanent	permanent	ADJ
inlawrev-2335	372	102	establishment	establishment	NOUN
inlawrev-2335	372	103	solely	solely	ADV
inlawrev-2335	372	104	to	to	PART
inlawrev-2335	372	105	enable	enable	VERB
inlawrev-2335	372	106	other	other	ADJ
inlawrev-2335	372	107	forms	form	NOUN
inlawrev-2335	372	108	of	of	ADP
inlawrev-2335	372	109	income	income	NOUN
inlawrev-2335	372	110	to	to	PART
inlawrev-2335	372	111	enjoy	enjoy	VERB
inlawrev-2335	372	112	the	the	DET
inlawrev-2335	372	113	benefits	benefit	NOUN
inlawrev-2335	372	114	of	of	ADP
inlawrev-2335	372	115	the	the	DET
inlawrev-2335	372	116	convention.^^	convention.^^	NOUN
inlawrev-2335	373	1	the	the	DET
inlawrev-2335	373	2	o.e.c.d	o.e.c.d	PROPN
inlawrev-2335	373	3	.	.	PUNCT
inlawrev-2335	373	4	draft	draft	NOUN
inlawrev-2335	373	5	also	also	ADV
inlawrev-2335	373	6	presents	present	VERB
inlawrev-2335	373	7	a	a	DET
inlawrev-2335	373	8	broad	broad	ADV
inlawrev-2335	373	9	-	-	PUNCT
inlawrev-2335	373	10	based	base	VERB
inlawrev-2335	373	11	definition	definition	NOUN
inlawrev-2335	373	12	of	of	ADP
inlawrev-2335	373	13	income	income	NOUN
inlawrev-2335	373	14	constituting	constitute	VERB
inlawrev-2335	373	15	business	business	NOUN
inlawrev-2335	373	16	income	income	NOUN
inlawrev-2335	373	17	:	:	PUNCT
inlawrev-2335	373	18	"	"	PUNCT
inlawrev-2335	373	19	where	where	SCONJ
inlawrev-2335	373	20	profits	profit	NOUN
inlawrev-2335	373	21	include	include	VERB
inlawrev-2335	373	22	items	item	NOUN
inlawrev-2335	373	23	of	of	ADP
inlawrev-2335	373	24	income	income	NOUN
inlawrev-2335	373	25	which	which	PRON
inlawrev-2335	373	26	are	be	AUX
inlawrev-2335	373	27	dealt	deal	VERB
inlawrev-2335	373	28	with	with	ADP
inlawrev-2335	373	29	separately	separately	ADV
inlawrev-2335	373	30	in	in	ADP
inlawrev-2335	373	31	other	other	ADJ
inlawrev-2335	373	32	articles	article	NOUN
inlawrev-2335	373	33	of	of	ADP
inlawrev-2335	373	34	this	this	DET
inlawrev-2335	373	35	convention	convention	NOUN
inlawrev-2335	373	36	,	,	PUNCT
inlawrev-2335	373	37	then	then	ADV
inlawrev-2335	373	38	the	the	DET
inlawrev-2335	373	39	provisions	provision	NOUN
inlawrev-2335	373	40	of	of	ADP
inlawrev-2335	373	41	those	those	DET
inlawrev-2335	373	42	articles	article	NOUN
inlawrev-2335	373	43	shall	shall	AUX
inlawrev-2335	373	44	not	not	PART
inlawrev-2335	373	45	be	be	AUX
inlawrev-2335	373	46	affected	affect	VERB
inlawrev-2335	373	47	by	by	ADP
inlawrev-2335	373	48	the	the	DET
inlawrev-2335	373	49	provisions	provision	NOUN
inlawrev-2335	373	50	of	of	ADP
inlawrev-2335	373	51	this	this	DET
inlawrev-2335	373	52	article	article	NOUN
inlawrev-2335	373	53	.	.	PUNCT
inlawrev-2335	374	1	"*^	"*^	PROPN
inlawrev-2335	374	2	in	in	ADP
inlawrev-2335	374	3	effect	effect	NOUN
inlawrev-2335	374	4	,	,	PUNCT
inlawrev-2335	374	5	the	the	DET
inlawrev-2335	374	6	definition	definition	NOUN
inlawrev-2335	374	7	rules	rule	NOUN
inlawrev-2335	374	8	provide	provide	VERB
inlawrev-2335	374	9	that	that	SCONJ
inlawrev-2335	374	10	anything	anything	PRON
inlawrev-2335	374	11	called	call	VERB
inlawrev-2335	374	12	income	income	NOUN
inlawrev-2335	374	13	,	,	PUNCT
inlawrev-2335	374	14	which	which	PRON
inlawrev-2335	374	15	is	be	AUX
inlawrev-2335	374	16	not	not	PART
inlawrev-2335	374	17	otherwise	otherwise	ADV
inlawrev-2335	374	18	accounted	account	VERB
inlawrev-2335	374	19	for	for	ADP
inlawrev-2335	374	20	in	in	ADP
inlawrev-2335	374	21	the	the	DET
inlawrev-2335	374	22	convention	convention	NOUN
inlawrev-2335	374	23	,	,	PUNCT
inlawrev-2335	374	24	shall	shall	AUX
inlawrev-2335	374	25	be	be	AUX
inlawrev-2335	374	26	considered	consider	VERB
inlawrev-2335	374	27	business	business	NOUN
inlawrev-2335	374	28	income	income	NOUN
inlawrev-2335	374	29	.	.	PUNCT
inlawrev-2335	375	1	in	in	ADP
inlawrev-2335	375	2	addition	addition	NOUN
inlawrev-2335	375	3	,	,	PUNCT
inlawrev-2335	375	4	the	the	DET
inlawrev-2335	375	5	o.e.c.d	o.e.c.d	PROPN
inlawrev-2335	375	6	.	.	PROPN
inlawrev-2335	375	7	draft	draft	NOUN
inlawrev-2335	375	8	includes	include	VERB
inlawrev-2335	375	9	a	a	DET
inlawrev-2335	375	10	common	common	ADJ
inlawrev-2335	375	11	provision	provision	NOUN
inlawrev-2335	375	12	that	that	SCONJ
inlawrev-2335	375	13	once	once	SCONJ
inlawrev-2335	375	14	an	an	DET
inlawrev-2335	375	15	enterprise	enterprise	NOUN
inlawrev-2335	375	16	operates	operate	VERB
inlawrev-2335	375	17	through	through	ADP
inlawrev-2335	375	18	a	a	DET
inlawrev-2335	375	19	permanent	permanent	ADJ
inlawrev-2335	375	20	establishment	establishment	NOUN
inlawrev-2335	375	21	in	in	ADP
inlawrev-2335	375	22	the	the	DET
inlawrev-2335	375	23	country	country	NOUN
inlawrev-2335	375	24	,	,	PUNCT
inlawrev-2335	375	25	there	there	PRON
inlawrev-2335	375	26	shall	shall	AUX
inlawrev-2335	375	27	be	be	AUX
inlawrev-2335	375	28	attributed	attribute	VERB
inlawrev-2335	375	29	to	to	ADP
inlawrev-2335	375	30	such	such	ADJ
inlawrev-2335	375	31	permanent	permanent	ADJ
inlawrev-2335	375	32	establishment	establishment	NOUN
inlawrev-2335	375	33	the	the	DET
inlawrev-2335	375	34	industrial	industrial	ADJ
inlawrev-2335	375	35	or	or	CCONJ
inlawrev-2335	375	36	commercial	commercial	ADJ
inlawrev-2335	375	37	profits	profit	NOUN
inlawrev-2335	375	38	which	which	PRON
inlawrev-2335	375	39	it	it	PRON
inlawrev-2335	375	40	might	might	AUX
inlawrev-2335	375	41	be	be	AUX
inlawrev-2335	375	42	expected	expect	VERB
inlawrev-2335	375	43	to	to	PART
inlawrev-2335	375	44	derive	derive	VERB
inlawrev-2335	375	45	if	if	SCONJ
inlawrev-2335	375	46	it	it	PRON
inlawrev-2335	375	47	were	be	AUX
inlawrev-2335	375	48	an	an	DET
inlawrev-2335	375	49	independent	independent	ADJ
inlawrev-2335	375	50	enterprise	enterprise	NOUN
inlawrev-2335	375	51	dealing	deal	VERB
inlawrev-2335	375	52	at	at	ADP
inlawrev-2335	375	53	arm	arm	NOUN
inlawrev-2335	375	54	's	's	PART
inlawrev-2335	375	55	length	length	NOUN
inlawrev-2335	375	56	with	with	ADP
inlawrev-2335	375	57	the	the	DET
inlawrev-2335	375	58	enterprise	enterprise	NOUN
inlawrev-2335	375	59	of	of	ADP
inlawrev-2335	375	60	which	which	PRON
inlawrev-2335	375	61	it	it	PRON
inlawrev-2335	375	62	is	be	AUX
inlawrev-2335	375	63	a	a	DET
inlawrev-2335	375	64	part.*^	part.*^	PROPN
inlawrev-2335	375	65	finally	finally	ADV
inlawrev-2335	375	66	,	,	PUNCT
inlawrev-2335	375	67	the	the	DET
inlawrev-2335	375	68	o.e.c.d	o.e.c.d	PROPN
inlawrev-2335	375	69	.	.	PUNCT
inlawrev-2335	375	70	treaty	treaty	NOUN
inlawrev-2335	375	71	solves	solve	VERB
inlawrev-2335	375	72	one	one	NUM
inlawrev-2335	375	73	of	of	ADP
inlawrev-2335	375	74	the	the	DET
inlawrev-2335	375	75	most	most	ADV
inlawrev-2335	375	76	inequitable	inequitable	ADJ
inlawrev-2335	375	77	provisions	provision	NOUN
inlawrev-2335	375	78	of	of	ADP
inlawrev-2335	375	79	many	many	ADJ
inlawrev-2335	375	80	tax	tax	NOUN
inlawrev-2335	375	81	treaties	treaty	NOUN
inlawrev-2335	375	82	.	.	PUNCT
inlawrev-2335	376	1	by	by	ADP
inlawrev-2335	376	2	not	not	PART
inlawrev-2335	376	3	containing	contain	VERB
inlawrev-2335	376	4	any	any	DET
inlawrev-2335	376	5	general	general	ADJ
inlawrev-2335	376	6	''	''	PUNCT
inlawrev-2335	376	7	kragen	kragen	PROPN
inlawrev-2335	376	8	,	,	PUNCT
inlawrev-2335	376	9	double	double	ADJ
inlawrev-2335	376	10	income	income	NOUN
inlawrev-2335	376	11	taxation	taxation	NOUN
inlawrev-2335	376	12	treaties	treaty	NOUN
inlawrev-2335	376	13	:	:	PUNCT
inlawrev-2335	376	14	the	the	DET
inlawrev-2335	376	15	o.e.c.d	o.e.c.d	PROPN
inlawrev-2335	376	16	.	.	PROPN
inlawrev-2335	376	17	draft	draft	PROPN
inlawrev-2335	376	18	,	,	PUNCT
inlawrev-2335	376	19	52	52	NUM
inlawrev-2335	376	20	cal	cal	NOUN
inlawrev-2335	376	21	.	.	PUNCT
inlawrev-2335	377	1	l.	l.	PROPN
inlawrev-2335	377	2	rev	rev	PROPN
inlawrev-2335	377	3	.	.	PROPN
inlawrev-2335	377	4	306	306	NUM
inlawrev-2335	377	5	,	,	PUNCT
inlawrev-2335	377	6	318	318	NUM
inlawrev-2335	377	7	(	(	PUNCT
inlawrev-2335	377	8	1964	1964	NUM
inlawrev-2335	377	9	)	)	PUNCT
inlawrev-2335	377	10	.	.	PUNCT
inlawrev-2335	377	11	^'o.e.c.d	^'o.e.c.d	PUNCT
inlawrev-2335	377	12	.	.	PUNCT
inlawrev-2335	378	1	report	report	NOUN
inlawrev-2335	378	2	,	,	PUNCT
inlawrev-2335	378	3	supra	supra	PROPN
inlawrev-2335	378	4	note	note	PROPN
inlawrev-2335	378	5	16	16	NUM
inlawrev-2335	378	6	,	,	PUNCT
inlawrev-2335	378	7	at	at	ADP
inlawrev-2335	378	8	45	45	NUM
inlawrev-2335	378	9	.	.	PUNCT
inlawrev-2335	379	1	^	^	PUNCT
inlawrev-2335	379	2	°	°	PRON
inlawrev-2335	379	3	see	see	VERB
inlawrev-2335	379	4	generally	generally	ADV
inlawrev-2335	379	5	surrey	surrey	VERB
inlawrev-2335	379	6	,	,	PUNCT
inlawrev-2335	379	7	the	the	DET
inlawrev-2335	379	8	united	united	PROPN
inlawrev-2335	379	9	states	states	PROPN
inlawrev-2335	379	10	tax	tax	NOUN
inlawrev-2335	379	11	system	system	NOUN
inlawrev-2335	379	12	and	and	CCONJ
inlawrev-2335	379	13	international	international	ADJ
inlawrev-2335	379	14	tax	tax	NOUN
inlawrev-2335	379	15	relationships	relationship	NOUN
inlawrev-2335	379	16	,	,	PUNCT
inlawrev-2335	379	17	43	43	NUM
inlawrev-2335	379	18	taxes	taxis	NOUN
inlawrev-2335	379	19	6	6	NUM
inlawrev-2335	379	20	(	(	PUNCT
inlawrev-2335	379	21	1965	1965	NUM
inlawrev-2335	379	22	)	)	PUNCT
inlawrev-2335	379	23	.	.	PUNCT
inlawrev-2335	380	1	*	*	PUNCT
inlawrev-2335	380	2	^o.e.c.d	^o.e.c.d	NUM
inlawrev-2335	380	3	.	.	PUNCT
inlawrev-2335	381	1	report	report	NOUN
inlawrev-2335	381	2	,	,	PUNCT
inlawrev-2335	381	3	supra	supra	PROPN
inlawrev-2335	381	4	note	note	PROPN
inlawrev-2335	381	5	16	16	NUM
inlawrev-2335	381	6	,	,	PUNCT
inlawrev-2335	381	7	at	at	ADP
inlawrev-2335	381	8	45	45	NUM
inlawrev-2335	381	9	.	.	PUNCT
inlawrev-2335	382	1	^'^see	^'^see	PROPN
inlawrev-2335	382	2	kragen	kragen	PROPN
inlawrev-2335	382	3	,	,	PUNCT
inlawrev-2335	382	4	supra	supra	PROPN
inlawrev-2335	382	5	note	note	NOUN
inlawrev-2335	382	6	78	78	NUM
inlawrev-2335	382	7	,	,	PUNCT
inlawrev-2335	382	8	at	at	ADP
inlawrev-2335	382	9	319	319	NUM
inlawrev-2335	382	10	.	.	PUNCT
inlawrev-2335	382	11	1979	1979	NUM
inlawrev-2335	382	12	]	]	PUNCT
inlawrev-2335	382	13	international	international	ADJ
inlawrev-2335	382	14	taxation	taxation	NOUN
inlawrev-2335	382	15	359	359	NUM
inlawrev-2335	382	16	source	source	NOUN
inlawrev-2335	382	17	of	of	ADP
inlawrev-2335	382	18	income	income	NOUN
inlawrev-2335	382	19	rules	rule	NOUN
inlawrev-2335	382	20	,	,	PUNCT
inlawrev-2335	382	21	it	it	PRON
inlawrev-2335	382	22	is	be	AUX
inlawrev-2335	382	23	possible	possible	ADJ
inlawrev-2335	382	24	that	that	SCONJ
inlawrev-2335	382	25	a	a	DET
inlawrev-2335	382	26	contracting	contracting	NOUN
inlawrev-2335	382	27	state	state	NOUN
inlawrev-2335	382	28	may	may	AUX
inlawrev-2335	382	29	attribute	attribute	VERB
inlawrev-2335	382	30	industrial	industrial	ADJ
inlawrev-2335	382	31	and	and	CCONJ
inlawrev-2335	382	32	commercial	commercial	ADJ
inlawrev-2335	382	33	profits	profit	NOUN
inlawrev-2335	382	34	from	from	ADP
inlawrev-2335	382	35	activities	activity	NOUN
inlawrev-2335	382	36	carried	carry	VERB
inlawrev-2335	382	37	on	on	ADP
inlawrev-2335	382	38	from	from	ADP
inlawrev-2335	382	39	outside	outside	ADP
inlawrev-2335	382	40	the	the	DET
inlawrev-2335	382	41	other	other	ADJ
inlawrev-2335	382	42	contracting	contracting	NOUN
inlawrev-2335	382	43	state	state	NOUN
inlawrev-2335	382	44	to	to	ADP
inlawrev-2335	382	45	the	the	DET
inlawrev-2335	382	46	permanent	permanent	ADJ
inlawrev-2335	382	47	establishment.	establishment.	ADJ
inlawrev-2335	382	48	®	®	NOUN
inlawrev-2335	382	49	^	^	PUNCT
inlawrev-2335	383	1	the	the	DET
inlawrev-2335	383	2	o.e.c.d	o.e.c.d	PROPN
inlawrev-2335	383	3	.	.	PUNCT
inlawrev-2335	383	4	draft	draft	NOUN
inlawrev-2335	383	5	provides	provide	VERB
inlawrev-2335	383	6	:	:	PUNCT
inlawrev-2335	383	7	'	'	PUNCT
inlawrev-2335	383	8	*	*	PUNCT
inlawrev-2335	384	1	[	[	X
inlawrev-2335	384	2	i]f	i]f	ADP
inlawrev-2335	384	3	the	the	DET
inlawrev-2335	384	4	enterprise	enterprise	NOUN
inlawrev-2335	384	5	carries	carry	VERB
inlawrev-2335	384	6	on	on	ADP
inlawrev-2335	384	7	business	business	NOUN
inlawrev-2335	384	8	(	(	PUNCT
inlawrev-2335	384	9	in	in	ADP
inlawrev-2335	384	10	another	another	DET
inlawrev-2335	384	11	contracting	contracting	NOUN
inlawrev-2335	384	12	state	state	NOUN
inlawrev-2335	384	13	through	through	ADP
inlawrev-2335	384	14	a	a	DET
inlawrev-2335	384	15	permanent	permanent	ADJ
inlawrev-2335	384	16	establishment	establishment	NOUN
inlawrev-2335	384	17	)	)	PUNCT
inlawrev-2335	384	18	,	,	PUNCT
inlawrev-2335	384	19	the	the	DET
inlawrev-2335	384	20	profits	profit	NOUN
inlawrev-2335	384	21	of	of	ADP
inlawrev-2335	384	22	the	the	DET
inlawrev-2335	384	23	enterprise	enterprise	NOUN
inlawrev-2335	384	24	may	may	AUX
inlawrev-2335	384	25	be	be	AUX
inlawrev-2335	384	26	taxed	tax	VERB
inlawrev-2335	384	27	in	in	ADP
inlawrev-2335	384	28	the	the	DET
inlawrev-2335	384	29	other	other	ADJ
inlawrev-2335	384	30	state	state	NOUN
inlawrev-2335	384	31	but	but	CCONJ
inlawrev-2335	384	32	only	only	ADV
inlawrev-2335	384	33	so	so	ADV
inlawrev-2335	384	34	much	much	ADJ
inlawrev-2335	384	35	of	of	ADP
inlawrev-2335	384	36	them	they	PRON
inlawrev-2335	384	37	as	as	SCONJ
inlawrev-2335	384	38	is	be	AUX
inlawrev-2335	384	39	attributable	attributable	ADJ
inlawrev-2335	384	40	to	to	ADP
inlawrev-2335	384	41	that	that	DET
inlawrev-2335	384	42	permanent	permanent	ADJ
inlawrev-2335	384	43	establishment	establishment	NOUN
inlawrev-2335	384	44	.	.	PUNCT
inlawrev-2335	385	1	"	"	PUNCT
inlawrev-2335	385	2	®	®	NOUN
inlawrev-2335	385	3	^	^	PUNCT
inlawrev-2335	385	4	one	one	NUM
inlawrev-2335	385	5	particularly	particularly	ADV
inlawrev-2335	385	6	difficult	difficult	ADJ
inlawrev-2335	385	7	area	area	NOUN
inlawrev-2335	385	8	of	of	ADP
inlawrev-2335	385	9	business	business	NOUN
inlawrev-2335	385	10	income	income	NOUN
inlawrev-2335	385	11	which	which	PRON
inlawrev-2335	385	12	is	be	AUX
inlawrev-2335	385	13	considered	consider	VERB
inlawrev-2335	385	14	separately	separately	ADV
inlawrev-2335	385	15	in	in	ADP
inlawrev-2335	385	16	the	the	DET
inlawrev-2335	385	17	o.e.c.d	o.e.c.d	PROPN
inlawrev-2335	385	18	.	.	PUNCT
inlawrev-2335	385	19	draft	draft	NOUN
inlawrev-2335	385	20	is	be	AUX
inlawrev-2335	385	21	income	income	NOUN
inlawrev-2335	385	22	derived	derive	VERB
inlawrev-2335	385	23	from	from	ADP
inlawrev-2335	385	24	transportation	transportation	NOUN
inlawrev-2335	385	25	,	,	PUNCT
inlawrev-2335	385	26	generally	generally	ADV
inlawrev-2335	385	27	from	from	ADP
inlawrev-2335	385	28	the	the	DET
inlawrev-2335	385	29	operation	operation	NOUN
inlawrev-2335	385	30	of	of	ADP
inlawrev-2335	385	31	ships	ship	NOUN
inlawrev-2335	385	32	and	and	CCONJ
inlawrev-2335	385	33	aircraft	aircraft	NOUN
inlawrev-2335	385	34	.	.	PUNCT
inlawrev-2335	386	1	article	article	NOUN
inlawrev-2335	386	2	8	8	NUM
inlawrev-2335	386	3	of	of	ADP
inlawrev-2335	386	4	the	the	DET
inlawrev-2335	386	5	draft	draft	NOUN
inlawrev-2335	386	6	provides	provide	VERB
inlawrev-2335	386	7	for	for	ADP
inlawrev-2335	386	8	taxing	tax	VERB
inlawrev-2335	386	9	profits	profit	NOUN
inlawrev-2335	386	10	by	by	ADP
inlawrev-2335	386	11	the	the	DET
inlawrev-2335	386	12	country	country	NOUN
inlawrev-2335	386	13	in	in	ADP
inlawrev-2335	386	14	which	which	PRON
inlawrev-2335	386	15	the	the	DET
inlawrev-2335	386	16	"	"	PUNCT
inlawrev-2335	386	17	place	place	NOUN
inlawrev-2335	386	18	of	of	ADP
inlawrev-2335	386	19	effective	effective	ADJ
inlawrev-2335	386	20	management	management	NOUN
inlawrev-2335	386	21	"	"	PUNCT
inlawrev-2335	386	22	is	be	AUX
inlawrev-2335	386	23	located.	located.	VERB
inlawrev-2335	386	24	®	®	NOUN
inlawrev-2335	386	25	^	^	PUNCT
inlawrev-2335	386	26	in	in	ADP
inlawrev-2335	386	27	the	the	DET
inlawrev-2335	386	28	past	past	NOUN
inlawrev-2335	386	29	,	,	PUNCT
inlawrev-2335	386	30	the	the	DET
inlawrev-2335	386	31	use	use	NOUN
inlawrev-2335	386	32	of	of	ADP
inlawrev-2335	386	33	such	such	ADJ
inlawrev-2335	386	34	terms	term	NOUN
inlawrev-2335	386	35	as	as	ADP
inlawrev-2335	386	36	"	"	PUNCT
inlawrev-2335	386	37	homeport	homeport	NOUN
inlawrev-2335	386	38	,	,	PUNCT
inlawrev-2335	386	39	"	"	PUNCT
inlawrev-2335	386	40	''	''	PUNCT
inlawrev-2335	386	41	state	state	NOUN
inlawrev-2335	386	42	in	in	ADP
inlawrev-2335	386	43	which	which	PRON
inlawrev-2335	386	44	the	the	DET
inlawrev-2335	386	45	enterprise	enterprise	NOUN
inlawrev-2335	386	46	is	be	AUX
inlawrev-2335	386	47	situated	situate	VERB
inlawrev-2335	386	48	,	,	PUNCT
inlawrev-2335	386	49	"	"	PUNCT
inlawrev-2335	386	50	or	or	CCONJ
inlawrev-2335	386	51	"	"	PUNCT
inlawrev-2335	386	52	state	state	NOUN
inlawrev-2335	386	53	of	of	ADP
inlawrev-2335	386	54	registry	registry	NOUN
inlawrev-2335	386	55	"	"	PUNCT
inlawrev-2335	386	56	has	have	AUX
inlawrev-2335	386	57	failed	fail	VERB
inlawrev-2335	386	58	to	to	PART
inlawrev-2335	386	59	settle	settle	VERB
inlawrev-2335	386	60	the	the	DET
inlawrev-2335	386	61	matter	matter	NOUN
inlawrev-2335	386	62	effectively	effectively	ADV
inlawrev-2335	386	63	,	,	PUNCT
inlawrev-2335	386	64	and	and	CCONJ
inlawrev-2335	386	65	litigation	litigation	NOUN
inlawrev-2335	386	66	has	have	AUX
inlawrev-2335	386	67	ensued.	ensued.	VERB
inlawrev-2335	386	68	®	®	NOUN
inlawrev-2335	386	69	^	^	PUNCT
inlawrev-2335	386	70	the	the	DET
inlawrev-2335	386	71	employment	employment	NOUN
inlawrev-2335	386	72	of	of	ADP
inlawrev-2335	386	73	a	a	DET
inlawrev-2335	386	74	new	new	ADJ
inlawrev-2335	386	75	term	term	NOUN
inlawrev-2335	386	76	,	,	PUNCT
inlawrev-2335	386	77	"	"	PUNCT
inlawrev-2335	386	78	place	place	NOUN
inlawrev-2335	386	79	of	of	ADP
inlawrev-2335	386	80	effective	effective	ADJ
inlawrev-2335	386	81	management	management	NOUN
inlawrev-2335	386	82	,	,	PUNCT
inlawrev-2335	386	83	"	"	PUNCT
inlawrev-2335	386	84	may	may	AUX
inlawrev-2335	386	85	eliminate	eliminate	VERB
inlawrev-2335	386	86	any	any	DET
inlawrev-2335	386	87	uncertainty	uncertainty	NOUN
inlawrev-2335	386	88	or	or	CCONJ
inlawrev-2335	386	89	lack	lack	NOUN
inlawrev-2335	386	90	of	of	ADP
inlawrev-2335	386	91	precision	precision	NOUN
inlawrev-2335	386	92	if	if	SCONJ
inlawrev-2335	386	93	a	a	DET
inlawrev-2335	386	94	clear	clear	ADJ
inlawrev-2335	386	95	definition	definition	NOUN
inlawrev-2335	386	96	crystalizes	crystalize	VERB
inlawrev-2335	386	97	quickly	quickly	ADV
inlawrev-2335	386	98	.	.	PUNCT
inlawrev-2335	387	1	it	it	PRON
inlawrev-2335	387	2	is	be	AUX
inlawrev-2335	387	3	also	also	ADV
inlawrev-2335	387	4	possible	possible	ADJ
inlawrev-2335	387	5	,	,	PUNCT
inlawrev-2335	387	6	on	on	ADP
inlawrev-2335	387	7	the	the	DET
inlawrev-2335	387	8	other	other	ADJ
inlawrev-2335	387	9	hand	hand	NOUN
inlawrev-2335	387	10	,	,	PUNCT
inlawrev-2335	387	11	that	that	SCONJ
inlawrev-2335	387	12	a	a	DET
inlawrev-2335	387	13	whole	whole	ADJ
inlawrev-2335	387	14	host	host	NOUN
inlawrev-2335	387	15	of	of	ADP
inlawrev-2335	387	16	new	new	ADJ
inlawrev-2335	387	17	problems	problem	NOUN
inlawrev-2335	387	18	may	may	AUX
inlawrev-2335	387	19	arise	arise	VERB
inlawrev-2335	387	20	from	from	ADP
inlawrev-2335	387	21	the	the	DET
inlawrev-2335	387	22	adoption	adoption	NOUN
inlawrev-2335	387	23	of	of	ADP
inlawrev-2335	387	24	new	new	ADJ
inlawrev-2335	387	25	terminology.	terminology.	ADJ
inlawrev-2335	387	26	®	®	NOUN
inlawrev-2335	387	27	^	^	PUNCT
inlawrev-2335	387	28	the	the	DET
inlawrev-2335	387	29	treaty	treaty	NOUN
inlawrev-2335	387	30	provisions	provision	NOUN
inlawrev-2335	387	31	dealing	deal	VERB
inlawrev-2335	387	32	with	with	ADP
inlawrev-2335	387	33	investment	investment	NOUN
inlawrev-2335	387	34	income	income	NOUN
inlawrev-2335	387	35	,	,	PUNCT
inlawrev-2335	387	36	as	as	ADP
inlawrev-2335	387	37	a	a	DET
inlawrev-2335	387	38	general	general	ADJ
inlawrev-2335	387	39	rule	rule	NOUN
inlawrev-2335	387	40	,	,	PUNCT
inlawrev-2335	387	41	alleviate	alleviate	VERB
inlawrev-2335	387	42	double	double	ADJ
inlawrev-2335	387	43	taxation	taxation	NOUN
inlawrev-2335	387	44	.	.	PUNCT
inlawrev-2335	388	1	they	they	PRON
inlawrev-2335	388	2	generally	generally	ADV
inlawrev-2335	388	3	provide	provide	VERB
inlawrev-2335	388	4	for	for	ADP
inlawrev-2335	388	5	reciprocal	reciprocal	ADJ
inlawrev-2335	388	6	exemption	exemption	NOUN
inlawrev-2335	388	7	from	from	ADP
inlawrev-2335	388	8	or	or	CCONJ
inlawrev-2335	388	9	reduction	reduction	NOUN
inlawrev-2335	388	10	of	of	ADP
inlawrev-2335	388	11	source	source	NOUN
inlawrev-2335	388	12	country	country	NOUN
inlawrev-2335	388	13	taxation	taxation	NOUN
inlawrev-2335	388	14	.	.	PUNCT
inlawrev-2335	389	1	some	some	DET
inlawrev-2335	389	2	countries	country	NOUN
inlawrev-2335	389	3	tax	tax	NOUN
inlawrev-2335	389	4	company	company	NOUN
inlawrev-2335	389	5	profits	profit	VERB
inlawrev-2335	389	6	at	at	ADP
inlawrev-2335	389	7	different	different	ADJ
inlawrev-2335	389	8	rates	rate	NOUN
inlawrev-2335	389	9	,	,	PUNCT
inlawrev-2335	389	10	one	one	NUM
inlawrev-2335	389	11	rate	rate	NOUN
inlawrev-2335	389	12	if	if	SCONJ
inlawrev-2335	389	13	profits	profit	NOUN
inlawrev-2335	389	14	are	be	AUX
inlawrev-2335	389	15	distributed	distribute	VERB
inlawrev-2335	389	16	and	and	CCONJ
inlawrev-2335	389	17	another	another	PRON
inlawrev-2335	389	18	if	if	SCONJ
inlawrev-2335	389	19	profits	profit	NOUN
inlawrev-2335	389	20	are	be	AUX
inlawrev-2335	389	21	held	hold	VERB
inlawrev-2335	389	22	by	by	ADP
inlawrev-2335	389	23	the	the	DET
inlawrev-2335	389	24	company	company	NOUN
inlawrev-2335	389	25	.	.	PUNCT
inlawrev-2335	390	1	this	this	PRON
inlawrev-2335	390	2	has	have	AUX
inlawrev-2335	390	3	been	be	AUX
inlawrev-2335	390	4	one	one	NUM
inlawrev-2335	390	5	of	of	ADP
inlawrev-2335	390	6	the	the	DET
inlawrev-2335	390	7	contributing	contribute	VERB
inlawrev-2335	390	8	factors	factor	NOUN
inlawrev-2335	390	9	in	in	ADP
inlawrev-2335	390	10	creating	create	VERB
inlawrev-2335	390	11	difficulties	difficulty	NOUN
inlawrev-2335	390	12	for	for	ADP
inlawrev-2335	390	13	those	those	PRON
inlawrev-2335	390	14	who	who	PRON
inlawrev-2335	390	15	seek	seek	VERB
inlawrev-2335	390	16	a	a	DET
inlawrev-2335	390	17	uniform	uniform	ADJ
inlawrev-2335	390	18	solution	solution	NOUN
inlawrev-2335	390	19	in	in	ADP
inlawrev-2335	390	20	the	the	DET
inlawrev-2335	390	21	field	field	NOUN
inlawrev-2335	390	22	of	of	ADP
inlawrev-2335	390	23	tax	tax	NOUN
inlawrev-2335	390	24	treatment	treatment	NOUN
inlawrev-2335	390	25	of	of	ADP
inlawrev-2335	390	26	international	international	ADJ
inlawrev-2335	390	27	dividend	dividend	NOUN
inlawrev-2335	390	28	payments	payment	NOUN
inlawrev-2335	390	29	.	.	PUNCT
inlawrev-2335	391	1	®	®	NOUN
inlawrev-2335	391	2	®	®	NOUN
inlawrev-2335	391	3	another	another	DET
inlawrev-2335	391	4	part	part	NOUN
inlawrev-2335	391	5	of	of	ADP
inlawrev-2335	391	6	the	the	DET
inlawrev-2335	391	7	problem	problem	NOUN
inlawrev-2335	391	8	is	be	AUX
inlawrev-2335	391	9	that	that	SCONJ
inlawrev-2335	391	10	the	the	DET
inlawrev-2335	391	11	internal	internal	ADJ
inlawrev-2335	391	12	laws	law	NOUN
inlawrev-2335	391	13	of	of	ADP
inlawrev-2335	391	14	some	some	DET
inlawrev-2335	391	15	countries	country	NOUN
inlawrev-2335	391	16	tax	tax	NOUN
inlawrev-2335	391	17	dividends	dividend	NOUN
inlawrev-2335	391	18	from	from	ADP
inlawrev-2335	391	19	resident	resident	ADJ
inlawrev-2335	391	20	companies	company	NOUN
inlawrev-2335	391	21	at	at	ADP
inlawrev-2335	391	22	the	the	DET
inlawrev-2335	391	23	source	source	NOUN
inlawrev-2335	391	24	,	,	PUNCT
inlawrev-2335	391	25	while	while	SCONJ
inlawrev-2335	391	26	nonresidents	nonresident	NOUN
inlawrev-2335	391	27	are	be	AUX
inlawrev-2335	391	28	not	not	PART
inlawrev-2335	391	29	taxed	tax	VERB
inlawrev-2335	391	30	at	at	ADP
inlawrev-2335	391	31	all.	all.	PROPN
inlawrev-2335	391	32	®	®	PROPN
inlawrev-2335	391	33	^	^	PUNCT
inlawrev-2335	391	34	article	article	NOUN
inlawrev-2335	391	35	10	10	NUM
inlawrev-2335	391	36	of	of	ADP
inlawrev-2335	391	37	the	the	DET
inlawrev-2335	391	38	o.e.c.d	o.e.c.d	PROPN
inlawrev-2335	391	39	.	.	PROPN
inlawrev-2335	391	40	draft	draft	PROPN
inlawrev-2335	391	41	,	,	PUNCT
inlawrev-2335	391	42	and	and	CCONJ
inlawrev-2335	391	43	now	now	ADV
inlawrev-2335	391	44	of	of	ADP
inlawrev-2335	391	45	the	the	DET
inlawrev-2335	391	46	model	model	NOUN
inlawrev-2335	391	47	convention	convention	NOUN
inlawrev-2335	391	48	too	too	ADV
inlawrev-2335	391	49	,	,	PUNCT
inlawrev-2335	391	50	is	be	AUX
inlawrev-2335	391	51	an	an	DET
inlawrev-2335	391	52	attempt	attempt	NOUN
inlawrev-2335	391	53	to	to	PART
inlawrev-2335	391	54	recognize	recognize	VERB
inlawrev-2335	391	55	and	and	CCONJ
inlawrev-2335	391	56	meet	meet	VERB
inlawrev-2335	391	57	these	these	DET
inlawrev-2335	391	58	difficulties	difficulty	NOUN
inlawrev-2335	391	59	.	.	PUNCT
inlawrev-2335	392	1	the	the	DET
inlawrev-2335	392	2	o.e.c.d	o.e.c.d	PROPN
inlawrev-2335	392	3	.	.	PROPN
inlawrev-2335	392	4	draft	draft	NOUN
inlawrev-2335	392	5	substantially	substantially	ADV
inlawrev-2335	392	6	adopts	adopt	VERB
inlawrev-2335	392	7	the	the	DET
inlawrev-2335	392	8	principle	principle	NOUN
inlawrev-2335	392	9	found	find	VERB
inlawrev-2335	392	10	in	in	ADP
inlawrev-2335	392	11	most	most	ADJ
inlawrev-2335	392	12	united	united	ADJ
inlawrev-2335	392	13	states	states	PROPN
inlawrev-2335	392	14	conventions	convention	NOUN
inlawrev-2335	392	15	—	—	PUNCT
inlawrev-2335	392	16	that	that	SCONJ
inlawrev-2335	392	17	the	the	DET
inlawrev-2335	392	18	payee	payee	NOUN
inlawrev-2335	392	19	's	's	PART
inlawrev-2335	392	20	country	country	NOUN
inlawrev-2335	392	21	of	of	ADP
inlawrev-2335	392	22	*	*	PROPN
inlawrev-2335	392	23	^sec	^sec	PROPN
inlawrev-2335	392	24	,	,	PUNCT
inlawrev-2335	392	25	e.g	e.g	PROPN
inlawrev-2335	392	26	..	..	PUNCT
inlawrev-2335	392	27	convention	convention	NOUN
inlawrev-2335	392	28	for	for	ADP
inlawrev-2335	392	29	the	the	DET
inlawrev-2335	392	30	avoidance	avoidance	NOUN
inlawrev-2335	392	31	of	of	ADP
inlawrev-2335	392	32	double	double	ADJ
inlawrev-2335	392	33	taxation	taxation	NOUN
inlawrev-2335	392	34	,	,	PUNCT
inlawrev-2335	392	35	apr	apr	PROPN
inlawrev-2335	392	36	.	.	PROPN
inlawrev-2335	392	37	16	16	NUM
inlawrev-2335	392	38	,	,	PUNCT
inlawrev-2335	392	39	1947	1947	NUM
inlawrev-2335	392	40	,	,	PUNCT
inlawrev-2335	392	41	united	united	PROPN
inlawrev-2335	392	42	states	states	PROPN
inlawrev-2335	392	43	-	-	PUNCT
inlawrev-2335	392	44	united	unite	VERB
inlawrev-2335	392	45	kingdom	kingdom	NOUN
inlawrev-2335	392	46	,	,	PUNCT
inlawrev-2335	392	47	art	art	NOUN
inlawrev-2335	392	48	.	.	PUNCT
inlawrev-2335	393	1	ill	ill	ADJ
inlawrev-2335	393	2	,	,	PUNCT
inlawrev-2335	393	3	60	60	NUM
inlawrev-2335	393	4	stat	stat	NOUN
inlawrev-2335	393	5	.	.	PUNCT
inlawrev-2335	394	1	1377	1377	NUM
inlawrev-2335	394	2	(	(	PUNCT
inlawrev-2335	394	3	indexed	index	VERB
inlawrev-2335	394	4	at	at	ADP
inlawrev-2335	394	5	64	64	NUM
inlawrev-2335	394	6	stat	stat	NOUN
inlawrev-2335	394	7	.	.	PUNCT
inlawrev-2335	395	1	b1138	b1138	NUM
inlawrev-2335	395	2	)	)	PUNCT
inlawrev-2335	395	3	,	,	PUNCT
inlawrev-2335	395	4	t.i.a.s	t.i.a.s	PROPN
inlawrev-2335	395	5	.	.	NOUN
inlawrev-2335	395	6	no	no	NOUN
inlawrev-2335	395	7	.	.	NOUN
inlawrev-2335	395	8	1546	1546	NUM
inlawrev-2335	395	9	.	.	PUNCT
inlawrev-2335	396	1	*	*	PUNCT
inlawrev-2335	396	2	*	*	PUNCT
inlawrev-2335	396	3	o.e.c.d	o.e.c.d	PROPN
inlawrev-2335	396	4	.	.	PROPN
inlawrev-2335	396	5	report	report	NOUN
inlawrev-2335	396	6	,	,	PUNCT
inlawrev-2335	396	7	supra	supra	PROPN
inlawrev-2335	396	8	note	note	PROPN
inlawrev-2335	396	9	16	16	NUM
inlawrev-2335	396	10	,	,	PUNCT
inlawrev-2335	396	11	at	at	ADP
inlawrev-2335	396	12	45	45	NUM
inlawrev-2335	396	13	.	.	PUNCT
inlawrev-2335	396	14	'	'	PUNCT
inlawrev-2335	397	1	"	"	PUNCT
inlawrev-2335	397	2	i	i	PRON
inlawrev-2335	397	3	d.	d.	PROPN
inlawrev-2335	397	4	at	at	ADP
inlawrev-2335	397	5	46	46	NUM
inlawrev-2335	397	6	.	.	PUNCT
inlawrev-2335	398	1	*	*	PUNCT
inlawrev-2335	398	2	®	®	PROPN
inlawrev-2335	398	3	kragen	kragen	PROPN
inlawrev-2335	398	4	,	,	PUNCT
inlawrev-2335	398	5	supra	supra	PROPN
inlawrev-2335	398	6	note	note	PROPN
inlawrev-2335	398	7	68	68	NUM
inlawrev-2335	398	8	,	,	PUNCT
inlawrev-2335	398	9	at	at	ADP
inlawrev-2335	398	10	321	321	NUM
inlawrev-2335	398	11	.	.	PUNCT
inlawrev-2335	399	1	"	"	PUNCT
inlawrev-2335	399	2	'	'	PUNCT
inlawrev-2335	399	3	i	i	PRON
inlawrev-2335	399	4	d.	d.	PROPN
inlawrev-2335	399	5	at	at	ADP
inlawrev-2335	399	6	322	322	NUM
inlawrev-2335	399	7	-	-	SYM
inlawrev-2335	399	8	23	23	NUM
inlawrev-2335	399	9	.	.	PUNCT
inlawrev-2335	399	10	'	'	PUNCT
inlawrev-2335	399	11	^see	^see	NUM
inlawrev-2335	399	12	a.	a.	PROPN
inlawrev-2335	399	13	van	van	PROPN
inlawrev-2335	399	14	den	den	PROPN
inlawrev-2335	399	15	tempel	tempel	PROPN
inlawrev-2335	399	16	.	.	PUNCT
inlawrev-2335	400	1	supra	supra	PROPN
inlawrev-2335	400	2	note	note	PROPN
inlawrev-2335	400	3	9	9	NUM
inlawrev-2335	400	4	,	,	PUNCT
inlawrev-2335	400	5	at	at	ADP
inlawrev-2335	400	6	34	34	NUM
inlawrev-2335	400	7	-	-	SYM
inlawrev-2335	400	8	37	37	NUM
inlawrev-2335	400	9	.	.	PUNCT
inlawrev-2335	401	1	360	360	NUM
inlawrev-2335	401	2	indiana	indiana	PROPN
inlawrev-2335	401	3	law	law	PROPN
inlawrev-2335	401	4	review	review	NOUN
inlawrev-2335	401	5	[	[	X
inlawrev-2335	401	6	vol	vol	NOUN
inlawrev-2335	401	7	.	.	PUNCT
inlawrev-2335	401	8	12:341	12:341	NUM
inlawrev-2335	401	9	residence	residence	NOUN
inlawrev-2335	401	10	has	have	VERB
inlawrev-2335	401	11	the	the	DET
inlawrev-2335	401	12	right	right	NOUN
inlawrev-2335	401	13	to	to	PART
inlawrev-2335	401	14	tax	tax	VERB
inlawrev-2335	401	15	his	his	PRON
inlawrev-2335	401	16	dividend	dividend	NOUN
inlawrev-2335	401	17	income	income	NOUN
inlawrev-2335	401	18	received	receive	VERB
inlawrev-2335	401	19	from	from	ADP
inlawrev-2335	401	20	sources	source	NOUN
inlawrev-2335	401	21	in	in	ADP
inlawrev-2335	401	22	the	the	DET
inlawrev-2335	401	23	other	other	ADJ
inlawrev-2335	401	24	contracting	contracting	NOUN
inlawrev-2335	401	25	country	country	NOUN
inlawrev-2335	401	26	,	,	PUNCT
inlawrev-2335	401	27	^	^	PROPN
inlawrev-2335	401	28	°	°	NOUN
inlawrev-2335	401	29	with	with	ADP
inlawrev-2335	401	30	the	the	DET
inlawrev-2335	401	31	source	source	NOUN
inlawrev-2335	401	32	country	country	NOUN
inlawrev-2335	401	33	having	have	VERB
inlawrev-2335	401	34	a	a	DET
inlawrev-2335	401	35	limited	limited	ADJ
inlawrev-2335	401	36	right	right	NOUN
inlawrev-2335	401	37	to	to	PART
inlawrev-2335	401	38	tax	tax	VERB
inlawrev-2335	401	39	reserved.^^	reserved.^^	NOUN
inlawrev-2335	402	1	the	the	DET
inlawrev-2335	402	2	limits	limit	NOUN
inlawrev-2335	402	3	are	be	AUX
inlawrev-2335	402	4	basically	basically	ADV
inlawrev-2335	402	5	twofold	twofold	ADV
inlawrev-2335	402	6	.	.	PUNCT
inlawrev-2335	403	1	generally	generally	ADV
inlawrev-2335	403	2	,	,	PUNCT
inlawrev-2335	403	3	the	the	DET
inlawrev-2335	403	4	allowable	allowable	ADJ
inlawrev-2335	403	5	tax	tax	NOUN
inlawrev-2335	403	6	is	be	AUX
inlawrev-2335	403	7	limited	limit	VERB
inlawrev-2335	403	8	to	to	ADP
inlawrev-2335	403	9	fifteen	fifteen	NUM
inlawrev-2335	403	10	percent	percent	NOUN
inlawrev-2335	403	11	of	of	ADP
inlawrev-2335	403	12	the	the	DET
inlawrev-2335	403	13	gross	gross	ADJ
inlawrev-2335	403	14	amount	amount	NOUN
inlawrev-2335	403	15	of	of	ADP
inlawrev-2335	403	16	the	the	DET
inlawrev-2335	403	17	dividends.^^	dividends.^^	NOUN
inlawrev-2335	403	18	a	a	DET
inlawrev-2335	403	19	special	special	ADJ
inlawrev-2335	403	20	provision	provision	NOUN
inlawrev-2335	403	21	is	be	AUX
inlawrev-2335	403	22	inserted	insert	VERB
inlawrev-2335	403	23	,	,	PUNCT
inlawrev-2335	403	24	though	though	ADV
inlawrev-2335	403	25	,	,	PUNCT
inlawrev-2335	403	26	to	to	PART
inlawrev-2335	403	27	benefit	benefit	VERB
inlawrev-2335	403	28	parent	parent	NOUN
inlawrev-2335	403	29	corporations	corporation	NOUN
inlawrev-2335	403	30	receiving	receive	VERB
inlawrev-2335	403	31	dividends	dividend	NOUN
inlawrev-2335	403	32	from	from	ADP
inlawrev-2335	403	33	foreign	foreign	ADJ
inlawrev-2335	403	34	subsidiaries	subsidiary	NOUN
inlawrev-2335	403	35	.	.	PUNCT
inlawrev-2335	404	1	the	the	DET
inlawrev-2335	404	2	foreign	foreign	ADJ
inlawrev-2335	404	3	country	country	NOUN
inlawrev-2335	404	4	is	be	AUX
inlawrev-2335	404	5	limited	limit	VERB
inlawrev-2335	404	6	to	to	ADP
inlawrev-2335	404	7	a	a	DET
inlawrev-2335	404	8	five	five	NUM
inlawrev-2335	404	9	percent	percent	NOUN
inlawrev-2335	404	10	tax	tax	NOUN
inlawrev-2335	404	11	on	on	ADP
inlawrev-2335	404	12	dividends	dividend	NOUN
inlawrev-2335	404	13	paid	pay	VERB
inlawrev-2335	404	14	by	by	ADP
inlawrev-2335	404	15	a	a	DET
inlawrev-2335	404	16	subsidiary	subsidiary	NOUN
inlawrev-2335	404	17	if	if	SCONJ
inlawrev-2335	404	18	the	the	DET
inlawrev-2335	404	19	recipient	recipient	NOUN
inlawrev-2335	404	20	is	be	AUX
inlawrev-2335	404	21	a	a	DET
inlawrev-2335	404	22	company	company	NOUN
inlawrev-2335	404	23	which	which	PRON
inlawrev-2335	404	24	holds	hold	VERB
inlawrev-2335	404	25	at	at	ADV
inlawrev-2335	404	26	least	least	ADJ
inlawrev-2335	404	27	twenty	twenty	NUM
inlawrev-2335	404	28	-	-	PUNCT
inlawrev-2335	404	29	five	five	NUM
inlawrev-2335	404	30	percent	percent	NOUN
inlawrev-2335	404	31	of	of	ADP
inlawrev-2335	404	32	the	the	DET
inlawrev-2335	404	33	capital	capital	NOUN
inlawrev-2335	404	34	of	of	ADP
inlawrev-2335	404	35	the	the	DET
inlawrev-2335	404	36	corporation	corporation	NOUN
inlawrev-2335	404	37	paying	pay	VERB
inlawrev-2335	404	38	dividends.^^	dividends.^^	NOUN
inlawrev-2335	404	39	the	the	DET
inlawrev-2335	404	40	same	same	ADJ
inlawrev-2335	404	41	basic	basic	ADJ
inlawrev-2335	404	42	principle	principle	NOUN
inlawrev-2335	404	43	invoked	invoke	VERB
inlawrev-2335	404	44	for	for	ADP
inlawrev-2335	404	45	dividends	dividend	NOUN
inlawrev-2335	404	46	is	be	AUX
inlawrev-2335	404	47	implemented	implement	VERB
inlawrev-2335	404	48	in	in	ADP
inlawrev-2335	404	49	the	the	DET
inlawrev-2335	404	50	tax	tax	NOUN
inlawrev-2335	404	51	treatment	treatment	NOUN
inlawrev-2335	404	52	of	of	ADP
inlawrev-2335	404	53	interest	interest	NOUN
inlawrev-2335	404	54	income.^	income.^	PROPN
inlawrev-2335	404	55	*	*	PUNCT
inlawrev-2335	404	56	interest	interest	NOUN
inlawrev-2335	404	57	income	income	NOUN
inlawrev-2335	404	58	is	be	AUX
inlawrev-2335	404	59	generally	generally	ADV
inlawrev-2335	404	60	taxable	taxable	ADJ
inlawrev-2335	404	61	in	in	ADP
inlawrev-2335	404	62	the	the	DET
inlawrev-2335	404	63	state	state	NOUN
inlawrev-2335	404	64	of	of	ADP
inlawrev-2335	404	65	residence	residence	NOUN
inlawrev-2335	404	66	of	of	ADP
inlawrev-2335	404	67	the	the	DET
inlawrev-2335	404	68	recipient	recipient	NOUN
inlawrev-2335	404	69	.	.	PUNCT
inlawrev-2335	405	1	debtor	debtor	NOUN
inlawrev-2335	405	2	countries	country	NOUN
inlawrev-2335	405	3	are	be	AUX
inlawrev-2335	405	4	generally	generally	ADV
inlawrev-2335	405	5	reluctant	reluctant	ADJ
inlawrev-2335	405	6	to	to	PART
inlawrev-2335	405	7	grant	grant	VERB
inlawrev-2335	405	8	a	a	DET
inlawrev-2335	405	9	complete	complete	ADJ
inlawrev-2335	405	10	exemption	exemption	NOUN
inlawrev-2335	405	11	.	.	PUNCT
inlawrev-2335	406	1	in	in	ADP
inlawrev-2335	406	2	this	this	DET
inlawrev-2335	406	3	regard	regard	NOUN
inlawrev-2335	406	4	,	,	PUNCT
inlawrev-2335	406	5	the	the	DET
inlawrev-2335	406	6	o.e.c.d	o.e.c.d	PROPN
inlawrev-2335	406	7	.	.	PUNCT
inlawrev-2335	406	8	draft	draft	NOUN
inlawrev-2335	406	9	provides	provide	VERB
inlawrev-2335	406	10	for	for	ADP
inlawrev-2335	406	11	a	a	DET
inlawrev-2335	406	12	ten	ten	NUM
inlawrev-2335	406	13	percent	percent	NOUN
inlawrev-2335	406	14	maximum	maximum	ADJ
inlawrev-2335	406	15	tax	tax	NOUN
inlawrev-2335	406	16	rate	rate	NOUN
inlawrev-2335	406	17	at	at	ADP
inlawrev-2335	406	18	the	the	DET
inlawrev-2335	406	19	source	source	NOUN
inlawrev-2335	406	20	country	country	NOUN
inlawrev-2335	406	21	.^^	.^^	PUNCT
inlawrev-2335	406	22	as	as	ADP
inlawrev-2335	406	23	a	a	DET
inlawrev-2335	406	24	practical	practical	ADJ
inlawrev-2335	406	25	matter	matter	NOUN
inlawrev-2335	406	26	,	,	PUNCT
inlawrev-2335	406	27	the	the	DET
inlawrev-2335	406	28	tax	tax	NOUN
inlawrev-2335	406	29	is	be	AUX
inlawrev-2335	406	30	borne	bear	VERB
inlawrev-2335	406	31	by	by	ADP
inlawrev-2335	406	32	the	the	DET
inlawrev-2335	406	33	borrower	borrower	NOUN
inlawrev-2335	406	34	since	since	SCONJ
inlawrev-2335	406	35	lending	lending	NOUN
inlawrev-2335	406	36	institutions	institution	NOUN
inlawrev-2335	406	37	generally	generally	ADV
inlawrev-2335	406	38	require	require	VERB
inlawrev-2335	406	39	that	that	SCONJ
inlawrev-2335	406	40	the	the	DET
inlawrev-2335	406	41	borrower	borrower	NOUN
inlawrev-2335	406	42	shall	shall	AUX
inlawrev-2335	406	43	bear	bear	VERB
inlawrev-2335	406	44	any	any	DET
inlawrev-2335	406	45	taxes	taxis	NOUN
inlawrev-2335	406	46	imposed	impose	VERB
inlawrev-2335	406	47	by	by	ADP
inlawrev-2335	406	48	the	the	DET
inlawrev-2335	406	49	source	source	NOUN
inlawrev-2335	406	50	country	country	NOUN
inlawrev-2335	406	51	with	with	ADP
inlawrev-2335	406	52	respect	respect	NOUN
inlawrev-2335	406	53	to	to	ADP
inlawrev-2335	406	54	interest	interest	NOUN
inlawrev-2335	406	55	payments.^	payments.^	NOUN
inlawrev-2335	406	56	®	®	NOUN
inlawrev-2335	406	57	''	''	PUNCT
inlawrev-2335	406	58	'	'	PUNCT
inlawrev-2335	407	1	o.e.c.d	o.e.c.d	PROPN
inlawrev-2335	407	2	.	.	PUNCT
inlawrev-2335	407	3	report	report	NOUN
inlawrev-2335	407	4	,	,	PUNCT
inlawrev-2335	407	5	supra	supra	PROPN
inlawrev-2335	407	6	note	note	NOUN
inlawrev-2335	407	7	16	16	NUM
inlawrev-2335	407	8	,	,	PUNCT
inlawrev-2335	407	9	at	at	ADP
inlawrev-2335	407	10	47	47	NUM
inlawrev-2335	407	11	-	-	SYM
inlawrev-2335	407	12	48	48	NUM
inlawrev-2335	407	13	.	.	PUNCT
inlawrev-2335	408	1	see	see	VERB
inlawrev-2335	408	2	also	also	ADV
inlawrev-2335	408	3	,	,	PUNCT
inlawrev-2335	408	4	b.	b.	PROPN
inlawrev-2335	408	5	bittker	bittker	PROPN
inlawrev-2335	408	6	&	&	CCONJ
inlawrev-2335	408	7	l.	l.	PROPN
inlawrev-2335	408	8	ebb	ebb	PROPN
inlawrev-2335	408	9	,	,	PUNCT
inlawrev-2335	408	10	supra	supra	PROPN
inlawrev-2335	408	11	note	note	NOUN
inlawrev-2335	408	12	61	61	NUM
inlawrev-2335	408	13	,	,	PUNCT
inlawrev-2335	408	14	at	at	ADP
inlawrev-2335	408	15	183	183	NUM
inlawrev-2335	408	16	,	,	PUNCT
inlawrev-2335	408	17	448	448	NUM
inlawrev-2335	408	18	.	.	PUNCT
inlawrev-2335	409	1	"	"	PUNCT
inlawrev-2335	409	2	see	see	VERB
inlawrev-2335	409	3	,	,	PUNCT
inlawrev-2335	409	4	e.g.	e.g.	ADV
inlawrev-2335	409	5	,	,	PUNCT
inlawrev-2335	409	6	italy	italy	PROPN
inlawrev-2335	409	7	,	,	PUNCT
inlawrev-2335	409	8	supra	supra	PROPN
inlawrev-2335	409	9	note	note	PROPN
inlawrev-2335	409	10	55	55	NUM
inlawrev-2335	409	11	,	,	PUNCT
inlawrev-2335	409	12	at	at	ADP
inlawrev-2335	409	13	art	art	NOUN
inlawrev-2335	409	14	.	.	PUNCT
inlawrev-2335	410	1	vii	vii	PROPN
inlawrev-2335	410	2	.	.	PUNCT
inlawrev-2335	410	3	'	'	PUNCT
inlawrev-2335	411	1	=	=	PRON
inlawrev-2335	411	2	=	=	SYM
inlawrev-2335	411	3	o.e.c.d	o.e.c.d	PROPN
inlawrev-2335	411	4	.	.	PUNCT
inlawrev-2335	411	5	report	report	NOUN
inlawrev-2335	411	6	,	,	PUNCT
inlawrev-2335	411	7	supra	supra	PROPN
inlawrev-2335	411	8	note	note	NOUN
inlawrev-2335	411	9	16	16	NUM
inlawrev-2335	411	10	,	,	PUNCT
inlawrev-2335	411	11	at	at	ADP
inlawrev-2335	411	12	47	47	NUM
inlawrev-2335	411	13	-	-	SYM
inlawrev-2335	411	14	48	48	NUM
inlawrev-2335	411	15	.	.	PUNCT
inlawrev-2335	411	16	^^id	^^id	NUM
inlawrev-2335	411	17	.	.	PUNCT
inlawrev-2335	412	1	this	this	DET
inlawrev-2335	412	2	type	type	NOUN
inlawrev-2335	412	3	of	of	ADP
inlawrev-2335	412	4	provision	provision	NOUN
inlawrev-2335	412	5	,	,	PUNCT
inlawrev-2335	412	6	however	however	ADV
inlawrev-2335	412	7	,	,	PUNCT
inlawrev-2335	412	8	opens	open	VERB
inlawrev-2335	412	9	the	the	DET
inlawrev-2335	412	10	door	door	NOUN
inlawrev-2335	412	11	to	to	ADP
inlawrev-2335	412	12	much	much	ADJ
inlawrev-2335	412	13	possible	possible	ADJ
inlawrev-2335	412	14	tax	tax	NOUN
inlawrev-2335	412	15	abuse	abuse	NOUN
inlawrev-2335	412	16	.	.	PUNCT
inlawrev-2335	413	1	the	the	DET
inlawrev-2335	413	2	o.e.c.d	o.e.c.d	PROPN
inlawrev-2335	413	3	.	.	PROPN
inlawrev-2335	413	4	draft	draft	NOUN
inlawrev-2335	413	5	commentary	commentary	NOUN
inlawrev-2335	413	6	suggests	suggest	VERB
inlawrev-2335	413	7	that	that	SCONJ
inlawrev-2335	413	8	when	when	SCONJ
inlawrev-2335	413	9	negotiating	negotiate	VERB
inlawrev-2335	413	10	specific	specific	ADJ
inlawrev-2335	413	11	conventions	convention	NOUN
inlawrev-2335	413	12	,	,	PUNCT
inlawrev-2335	413	13	states	state	NOUN
inlawrev-2335	413	14	should	should	AUX
inlawrev-2335	413	15	have	have	VERB
inlawrev-2335	413	16	the	the	DET
inlawrev-2335	413	17	opportunity	opportunity	NOUN
inlawrev-2335	413	18	to	to	PART
inlawrev-2335	413	19	provide	provide	VERB
inlawrev-2335	413	20	methods	method	NOUN
inlawrev-2335	413	21	of	of	ADP
inlawrev-2335	413	22	preventing	prevent	VERB
inlawrev-2335	413	23	misuse	misuse	NOUN
inlawrev-2335	413	24	of	of	ADP
inlawrev-2335	413	25	the	the	DET
inlawrev-2335	413	26	convention	convention	NOUN
inlawrev-2335	413	27	to	to	PART
inlawrev-2335	413	28	avoid	avoid	VERB
inlawrev-2335	413	29	taxes	taxis	NOUN
inlawrev-2335	413	30	on	on	ADP
inlawrev-2335	413	31	dividends	dividend	NOUN
inlawrev-2335	413	32	.	.	PUNCT
inlawrev-2335	414	1	i	i	PRON
inlawrev-2335	414	2	d.	d.	PROPN
inlawrev-2335	414	3	at	at	ADP
inlawrev-2335	414	4	106	106	NUM
inlawrev-2335	414	5	.	.	PUNCT
inlawrev-2335	414	6	''	''	PUNCT
inlawrev-2335	415	1	i	i	PRON
inlawrev-2335	415	2	d.	d.	PROPN
inlawrev-2335	415	3	at	at	ADP
inlawrev-2335	415	4	48	48	NUM
inlawrev-2335	415	5	.	.	PUNCT
inlawrev-2335	416	1	the	the	DET
inlawrev-2335	416	2	1972	1972	NUM
inlawrev-2335	416	3	revised	revise	VERB
inlawrev-2335	416	4	text	text	NOUN
inlawrev-2335	416	5	of	of	ADP
inlawrev-2335	416	6	certain	certain	ADJ
inlawrev-2335	416	7	articles	article	NOUN
inlawrev-2335	416	8	of	of	ADP
inlawrev-2335	416	9	the	the	DET
inlawrev-2335	416	10	draft	draft	NOUN
inlawrev-2335	416	11	double	double	ADJ
inlawrev-2335	416	12	taxation	taxation	NOUN
inlawrev-2335	416	13	convention	convention	NOUN
inlawrev-2335	416	14	contains	contain	VERB
inlawrev-2335	416	15	certain	certain	ADJ
inlawrev-2335	416	16	modifications	modification	NOUN
inlawrev-2335	416	17	of	of	ADP
inlawrev-2335	416	18	the	the	DET
inlawrev-2335	416	19	1963	1963	NUM
inlawrev-2335	416	20	article	article	NOUN
inlawrev-2335	416	21	on	on	ADP
inlawrev-2335	416	22	interest	interest	NOUN
inlawrev-2335	416	23	,	,	PUNCT
inlawrev-2335	416	24	such	such	ADJ
inlawrev-2335	416	25	as	as	ADP
inlawrev-2335	416	26	recognizing	recognize	VERB
inlawrev-2335	416	27	the	the	DET
inlawrev-2335	416	28	right	right	NOUN
inlawrev-2335	416	29	of	of	ADP
inlawrev-2335	416	30	the	the	DET
inlawrev-2335	416	31	state	state	NOUN
inlawrev-2335	416	32	of	of	ADP
inlawrev-2335	416	33	the	the	DET
inlawrev-2335	416	34	recipient	recipient	NOUN
inlawrev-2335	416	35	's	's	PART
inlawrev-2335	416	36	residence	residence	NOUN
inlawrev-2335	416	37	to	to	ADP
inlawrev-2335	416	38	tax	tax	NOUN
inlawrev-2335	416	39	,	,	PUNCT
inlawrev-2335	416	40	provided	provide	VERB
inlawrev-2335	416	41	that	that	SCONJ
inlawrev-2335	416	42	the	the	DET
inlawrev-2335	416	43	resident	resident	NOUN
inlawrev-2335	416	44	is	be	AUX
inlawrev-2335	416	45	the	the	DET
inlawrev-2335	416	46	"	"	PUNCT
inlawrev-2335	416	47	beneficial	beneficial	ADJ
inlawrev-2335	416	48	owner	owner	NOUN
inlawrev-2335	416	49	"	"	PUNCT
inlawrev-2335	416	50	of	of	ADP
inlawrev-2335	416	51	the	the	DET
inlawrev-2335	416	52	interest	interest	NOUN
inlawrev-2335	416	53	;	;	PUNCT
inlawrev-2335	416	54	while	while	SCONJ
inlawrev-2335	416	55	also	also	ADV
inlawrev-2335	416	56	permitting	permit	VERB
inlawrev-2335	416	57	the	the	DET
inlawrev-2335	416	58	state	state	NOUN
inlawrev-2335	416	59	where	where	SCONJ
inlawrev-2335	416	60	the	the	DET
inlawrev-2335	416	61	interest	interest	NOUN
inlawrev-2335	416	62	arises	arise	VERB
inlawrev-2335	416	63	to	to	PART
inlawrev-2335	416	64	levy	levy	VERB
inlawrev-2335	416	65	a	a	DET
inlawrev-2335	416	66	tax	tax	NOUN
inlawrev-2335	416	67	up	up	ADP
inlawrev-2335	416	68	to	to	PART
inlawrev-2335	416	69	10	10	NUM
inlawrev-2335	416	70	%	%	NOUN
inlawrev-2335	416	71	of	of	ADP
inlawrev-2335	416	72	the	the	DET
inlawrev-2335	416	73	interest	interest	NOUN
inlawrev-2335	416	74	amount	amount	NOUN
inlawrev-2335	416	75	.	.	PUNCT
inlawrev-2335	417	1	the	the	DET
inlawrev-2335	417	2	revision	revision	NOUN
inlawrev-2335	417	3	provides	provide	VERB
inlawrev-2335	417	4	that	that	SCONJ
inlawrev-2335	417	5	the	the	DET
inlawrev-2335	417	6	reduced	reduce	VERB
inlawrev-2335	417	7	rate	rate	NOUN
inlawrev-2335	417	8	is	be	AUX
inlawrev-2335	417	9	not	not	PART
inlawrev-2335	417	10	to	to	PART
inlawrev-2335	417	11	be	be	AUX
inlawrev-2335	417	12	enjoyed	enjoy	VERB
inlawrev-2335	417	13	by	by	ADP
inlawrev-2335	417	14	a	a	DET
inlawrev-2335	417	15	resident	resident	NOUN
inlawrev-2335	417	16	of	of	ADP
inlawrev-2335	417	17	the	the	DET
inlawrev-2335	417	18	state	state	NOUN
inlawrev-2335	417	19	who	who	PRON
inlawrev-2335	417	20	carries	carry	VERB
inlawrev-2335	417	21	on	on	ADP
inlawrev-2335	417	22	a	a	DET
inlawrev-2335	417	23	trade	trade	NOUN
inlawrev-2335	417	24	or	or	CCONJ
inlawrev-2335	417	25	business	business	NOUN
inlawrev-2335	417	26	through	through	ADP
inlawrev-2335	417	27	a	a	DET
inlawrev-2335	417	28	permanent	permanent	ADJ
inlawrev-2335	417	29	establishment	establishment	NOUN
inlawrev-2335	417	30	in	in	ADP
inlawrev-2335	417	31	the	the	DET
inlawrev-2335	417	32	taxing	tax	VERB
inlawrev-2335	417	33	state	state	NOUN
inlawrev-2335	417	34	.	.	PUNCT
inlawrev-2335	418	1	the	the	DET
inlawrev-2335	418	2	commentary	commentary	NOUN
inlawrev-2335	418	3	points	point	VERB
inlawrev-2335	418	4	out	out	ADP
inlawrev-2335	418	5	that	that	SCONJ
inlawrev-2335	418	6	since	since	SCONJ
inlawrev-2335	418	7	the	the	DET
inlawrev-2335	418	8	creditor	creditor	NOUN
inlawrev-2335	418	9	resident	resident	NOUN
inlawrev-2335	418	10	in	in	ADP
inlawrev-2335	418	11	the	the	DET
inlawrev-2335	418	12	other	other	ADJ
inlawrev-2335	418	13	contracting	contracting	NOUN
inlawrev-2335	418	14	state	state	NOUN
inlawrev-2335	418	15	is	be	AUX
inlawrev-2335	418	16	taxable	taxable	ADJ
inlawrev-2335	418	17	both	both	CCONJ
inlawrev-2335	418	18	at	at	ADP
inlawrev-2335	418	19	the	the	DET
inlawrev-2335	418	20	source	source	NOUN
inlawrev-2335	418	21	of	of	ADP
inlawrev-2335	418	22	interest	interest	NOUN
inlawrev-2335	418	23	and	and	CCONJ
inlawrev-2335	418	24	at	at	ADP
inlawrev-2335	418	25	his	his	PRON
inlawrev-2335	418	26	residence	residence	NOUN
inlawrev-2335	418	27	,	,	PUNCT
inlawrev-2335	418	28	the	the	DET
inlawrev-2335	418	29	double	double	ADJ
inlawrev-2335	418	30	liability	liability	NOUN
inlawrev-2335	418	31	often	often	ADV
inlawrev-2335	418	32	hampers	hamper	VERB
inlawrev-2335	418	33	the	the	DET
inlawrev-2335	418	34	movement	movement	NOUN
inlawrev-2335	418	35	of	of	ADP
inlawrev-2335	418	36	international	international	ADJ
inlawrev-2335	418	37	investments	investment	NOUN
inlawrev-2335	418	38	and	and	CCONJ
inlawrev-2335	418	39	capital	capital	NOUN
inlawrev-2335	418	40	.	.	PUNCT
inlawrev-2335	419	1	the	the	DET
inlawrev-2335	419	2	o.e.c.d	o.e.c.d	PROPN
inlawrev-2335	419	3	.	.	PUNCT
inlawrev-2335	419	4	committee	committee	NOUN
inlawrev-2335	419	5	on	on	ADP
inlawrev-2335	419	6	fiscal	fiscal	ADJ
inlawrev-2335	419	7	affairs	affair	NOUN
inlawrev-2335	419	8	concluded	conclude	VERB
inlawrev-2335	419	9	that	that	SCONJ
inlawrev-2335	419	10	interest	interest	NOUN
inlawrev-2335	419	11	should	should	AUX
inlawrev-2335	419	12	be	be	AUX
inlawrev-2335	419	13	taxed	tax	VERB
inlawrev-2335	419	14	in	in	ADP
inlawrev-2335	419	15	the	the	DET
inlawrev-2335	419	16	state	state	NOUN
inlawrev-2335	419	17	of	of	ADP
inlawrev-2335	419	18	residence	residence	NOUN
inlawrev-2335	419	19	of	of	ADP
inlawrev-2335	419	20	the	the	DET
inlawrev-2335	419	21	creditor	creditor	NOUN
inlawrev-2335	419	22	,	,	PUNCT
inlawrev-2335	419	23	but	but	CCONJ
inlawrev-2335	419	24	left	leave	VERB
inlawrev-2335	419	25	the	the	DET
inlawrev-2335	419	26	right	right	NOUN
inlawrev-2335	419	27	to	to	PART
inlawrev-2335	419	28	impose	impose	VERB
inlawrev-2335	419	29	a	a	DET
inlawrev-2335	419	30	tax	tax	NOUN
inlawrev-2335	419	31	with	with	ADP
inlawrev-2335	419	32	the	the	DET
inlawrev-2335	419	33	state	state	NOUN
inlawrev-2335	419	34	of	of	ADP
inlawrev-2335	419	35	source	source	NOUN
inlawrev-2335	419	36	.	.	PUNCT
inlawrev-2335	420	1	carroll	carroll	PROPN
inlawrev-2335	420	2	,	,	PUNCT
inlawrev-2335	420	3	supra	supra	PROPN
inlawrev-2335	420	4	note	note	PROPN
inlawrev-2335	420	5	43	43	NUM
inlawrev-2335	420	6	,	,	PUNCT
inlawrev-2335	420	7	at	at	ADP
inlawrev-2335	420	8	a-21	a-21	PROPN
inlawrev-2335	420	9	.	.	PUNCT
inlawrev-2335	421	1	the	the	DET
inlawrev-2335	421	2	same	same	ADJ
inlawrev-2335	421	3	was	be	AUX
inlawrev-2335	421	4	confirmed	confirm	VERB
inlawrev-2335	421	5	in	in	ADP
inlawrev-2335	421	6	the	the	DET
inlawrev-2335	421	7	1977	1977	NUM
inlawrev-2335	421	8	model	model	NOUN
inlawrev-2335	421	9	convention	convention	NOUN
inlawrev-2335	421	10	for	for	ADP
inlawrev-2335	421	11	the	the	DET
inlawrev-2335	421	12	avoidance	avoidance	NOUN
inlawrev-2335	421	13	of	of	ADP
inlawrev-2335	421	14	double	double	ADJ
inlawrev-2335	421	15	taxation	taxation	NOUN
inlawrev-2335	421	16	with	with	ADP
inlawrev-2335	421	17	respect	respect	NOUN
inlawrev-2335	421	18	to	to	ADP
inlawrev-2335	421	19	taxes	taxis	NOUN
inlawrev-2335	421	20	on	on	ADP
inlawrev-2335	421	21	income	income	NOUN
inlawrev-2335	421	22	and	and	CCONJ
inlawrev-2335	421	23	on	on	ADP
inlawrev-2335	421	24	capital	capital	NOUN
inlawrev-2335	421	25	,	,	PUNCT
inlawrev-2335	421	26	art	art	NOUN
inlawrev-2335	421	27	.	.	PUNCT
inlawrev-2335	422	1	11	11	NUM
inlawrev-2335	422	2	.	.	PUNCT
inlawrev-2335	422	3	''	''	PUNCT
inlawrev-2335	422	4	o.e.c.d	o.e.c.d	PROPN
inlawrev-2335	422	5	.	.	PROPN
inlawrev-2335	422	6	report	report	NOUN
inlawrev-2335	422	7	,	,	PUNCT
inlawrev-2335	422	8	supra	supra	PROPN
inlawrev-2335	422	9	note	note	NOUN
inlawrev-2335	422	10	16	16	NUM
inlawrev-2335	422	11	,	,	PUNCT
inlawrev-2335	422	12	at	at	ADP
inlawrev-2335	422	13	48	48	NUM
inlawrev-2335	422	14	.	.	PUNCT
inlawrev-2335	422	15	'	'	PUNCT
inlawrev-2335	423	1	*	*	PUNCT
inlawrev-2335	423	2	a.	a.	PROPN
inlawrev-2335	423	3	van	van	PROPN
inlawrev-2335	423	4	den	den	PROPN
inlawrev-2335	423	5	tempel	tempel	PROPN
inlawrev-2335	423	6	,	,	PUNCT
inlawrev-2335	423	7	supra	supra	ADJ
inlawrev-2335	423	8	note	note	NOUN
inlawrev-2335	423	9	9	9	NUM
inlawrev-2335	423	10	,	,	PUNCT
inlawrev-2335	423	11	at	at	ADP
inlawrev-2335	423	12	37	37	NUM
inlawrev-2335	423	13	.	.	PUNCT
inlawrev-2335	424	1	to	to	PART
inlawrev-2335	424	2	lessen	lessen	VERB
inlawrev-2335	424	3	obstacles	obstacle	NOUN
inlawrev-2335	424	4	to	to	ADP
inlawrev-2335	424	5	international	international	ADJ
inlawrev-2335	424	6	trade	trade	NOUN
inlawrev-2335	424	7	,	,	PUNCT
inlawrev-2335	424	8	the	the	DET
inlawrev-2335	424	9	1972	1972	NUM
inlawrev-2335	424	10	revision	revision	NOUN
inlawrev-2335	424	11	has	have	AUX
inlawrev-2335	424	12	suggested	suggest	VERB
inlawrev-2335	424	13	that	that	SCONJ
inlawrev-2335	424	14	parties	party	NOUN
inlawrev-2335	424	15	to	to	ADP
inlawrev-2335	424	16	a	a	DET
inlawrev-2335	424	17	treaty	treaty	NOUN
inlawrev-2335	424	18	might	might	AUX
inlawrev-2335	424	19	wish	wish	VERB
inlawrev-2335	424	20	to	to	PART
inlawrev-2335	424	21	add	add	VERB
inlawrev-2335	424	22	a	a	DET
inlawrev-2335	424	23	clause	clause	NOUN
inlawrev-2335	424	24	limiting	limit	VERB
inlawrev-2335	424	25	taxation	taxation	NOUN
inlawrev-2335	424	26	to	to	ADP
inlawrev-2335	424	27	the	the	DET
inlawrev-2335	424	28	state	state	NOUN
inlawrev-2335	424	29	of	of	ADP
inlawrev-2335	424	30	residence	residence	NOUN
inlawrev-2335	424	31	of	of	ADP
inlawrev-2335	424	32	a	a	DET
inlawrev-2335	424	33	recipient	recipient	NOUN
inlawrev-2335	424	34	where	where	SCONJ
inlawrev-2335	424	35	:	:	PUNCT
inlawrev-2335	424	36	(	(	PUNCT
inlawrev-2335	424	37	1	1	X
inlawrev-2335	424	38	)	)	PUNCT
inlawrev-2335	424	39	interest	interest	NOUN
inlawrev-2335	424	40	is	be	AUX
inlawrev-2335	424	41	paid	pay	VERB
inlawrev-2335	424	42	in	in	ADP
inlawrev-2335	424	43	relation	relation	NOUN
inlawrev-2335	424	44	to	to	ADP
inlawrev-2335	424	45	the	the	DET
inlawrev-2335	424	46	sale	sale	NOUN
inlawrev-2335	424	47	on	on	ADP
inlawrev-2335	424	48	credit	credit	NOUN
inlawrev-2335	424	49	of	of	ADP
inlawrev-2335	424	50	any	any	DET
inlawrev-2335	424	51	scientific	scientific	ADJ
inlawrev-2335	424	52	,	,	PUNCT
inlawrev-2335	424	53	industrial	industrial	ADJ
inlawrev-2335	424	54	or	or	CCONJ
inlawrev-2335	424	55	commercial	commercial	ADJ
inlawrev-2335	424	56	equipment	equipment	NOUN
inlawrev-2335	424	57	,	,	PUNCT
inlawrev-2335	424	58	or	or	CCONJ
inlawrev-2335	424	59	(	(	PUNCT
inlawrev-2335	424	60	2	2	X
inlawrev-2335	424	61	)	)	PUNCT
inlawrev-2335	424	62	interest	interest	NOUN
inlawrev-2335	424	63	is	be	AUX
inlawrev-2335	424	64	paid	pay	VERB
inlawrev-2335	424	65	in	in	ADP
inlawrev-2335	424	66	relation	relation	NOUN
inlawrev-2335	424	67	to	to	ADP
inlawrev-2335	424	68	the	the	DET
inlawrev-2335	424	69	sale	sale	NOUN
inlawrev-2335	424	70	on	on	ADP
inlawrev-2335	424	71	credit	credit	NOUN
inlawrev-2335	424	72	of	of	ADP
inlawrev-2335	424	73	any	any	DET
inlawrev-2335	424	74	merchandise	merchandise	NOUN
inlawrev-2335	424	75	by	by	ADP
inlawrev-2335	424	76	one	one	NUM
inlawrev-2335	424	77	1979	1979	NUM
inlawrev-2335	424	78	]	]	PUNCT
inlawrev-2335	424	79	international	international	ADJ
inlawrev-2335	424	80	taxation	taxation	NOUN
inlawrev-2335	424	81	361	361	NUM
inlawrev-2335	424	82	the	the	DET
inlawrev-2335	424	83	question	question	NOUN
inlawrev-2335	424	84	involved	involve	VERB
inlawrev-2335	424	85	with	with	ADP
inlawrev-2335	424	86	royalties	royalty	NOUN
inlawrev-2335	424	87	is	be	AUX
inlawrev-2335	424	88	whether	whether	SCONJ
inlawrev-2335	424	89	they	they	PRON
inlawrev-2335	424	90	should	should	AUX
inlawrev-2335	424	91	be	be	AUX
inlawrev-2335	424	92	treated	treat	VERB
inlawrev-2335	424	93	as	as	ADP
inlawrev-2335	424	94	business	business	NOUN
inlawrev-2335	424	95	income	income	NOUN
inlawrev-2335	424	96	or	or	CCONJ
inlawrev-2335	424	97	investment	investment	NOUN
inlawrev-2335	424	98	income	income	NOUN
inlawrev-2335	424	99	.	.	PUNCT
inlawrev-2335	425	1	if	if	SCONJ
inlawrev-2335	425	2	treated	treat	VERB
inlawrev-2335	425	3	as	as	ADP
inlawrev-2335	425	4	business	business	NOUN
inlawrev-2335	425	5	income	income	NOUN
inlawrev-2335	425	6	,	,	PUNCT
inlawrev-2335	425	7	royalties	royalty	NOUN
inlawrev-2335	425	8	would	would	AUX
inlawrev-2335	425	9	be	be	AUX
inlawrev-2335	425	10	primarily	primarily	ADV
inlawrev-2335	425	11	taxed	tax	VERB
inlawrev-2335	425	12	at	at	ADP
inlawrev-2335	425	13	their	their	PRON
inlawrev-2335	425	14	source.^^	source.^^	NOUN
inlawrev-2335	425	15	if	if	SCONJ
inlawrev-2335	425	16	treated	treat	VERB
inlawrev-2335	425	17	as	as	ADP
inlawrev-2335	425	18	investment	investment	NOUN
inlawrev-2335	425	19	income	income	NOUN
inlawrev-2335	425	20	,	,	PUNCT
inlawrev-2335	425	21	they	they	PRON
inlawrev-2335	425	22	would	would	AUX
inlawrev-2335	425	23	be	be	AUX
inlawrev-2335	425	24	primarily	primarily	ADV
inlawrev-2335	425	25	taxed	tax	VERB
inlawrev-2335	425	26	in	in	ADP
inlawrev-2335	425	27	the	the	DET
inlawrev-2335	425	28	country	country	NOUN
inlawrev-2335	425	29	of	of	ADP
inlawrev-2335	425	30	residence	residence	NOUN
inlawrev-2335	425	31	of	of	ADP
inlawrev-2335	425	32	the	the	DET
inlawrev-2335	425	33	recipient.^	recipient.^	NOUN
inlawrev-2335	425	34	®	®	NOUN
inlawrev-2335	425	35	thus	thus	ADV
inlawrev-2335	425	36	,	,	PUNCT
inlawrev-2335	425	37	the	the	DET
inlawrev-2335	425	38	definition	definition	NOUN
inlawrev-2335	425	39	of	of	ADP
inlawrev-2335	425	40	royalties	royalty	NOUN
inlawrev-2335	425	41	is	be	AUX
inlawrev-2335	425	42	crucial	crucial	ADJ
inlawrev-2335	425	43	.	.	PUNCT
inlawrev-2335	426	1	many	many	ADJ
inlawrev-2335	426	2	recent	recent	ADJ
inlawrev-2335	426	3	agreements	agreement	NOUN
inlawrev-2335	426	4	have	have	AUX
inlawrev-2335	426	5	contained	contain	VERB
inlawrev-2335	426	6	no	no	DET
inlawrev-2335	426	7	definition	definition	NOUN
inlawrev-2335	426	8	of	of	ADP
inlawrev-2335	426	9	royalty	royalty	NOUN
inlawrev-2335	426	10	,	,	PUNCT
inlawrev-2335	426	11	and	and	CCONJ
inlawrev-2335	426	12	the	the	DET
inlawrev-2335	426	13	result	result	NOUN
inlawrev-2335	426	14	has	have	AUX
inlawrev-2335	426	15	been	be	AUX
inlawrev-2335	426	16	a	a	DET
inlawrev-2335	426	17	variation	variation	NOUN
inlawrev-2335	426	18	in	in	ADP
inlawrev-2335	426	19	the	the	DET
inlawrev-2335	426	20	interpretation	interpretation	NOUN
inlawrev-2335	426	21	of	of	ADP
inlawrev-2335	426	22	the	the	DET
inlawrev-2335	426	23	term	term	NOUN
inlawrev-2335	426	24	.	.	PUNCT
inlawrev-2335	427	1	this	this	PRON
inlawrev-2335	427	2	has	have	AUX
inlawrev-2335	427	3	naturally	naturally	ADV
inlawrev-2335	427	4	led	lead	VERB
inlawrev-2335	427	5	to	to	ADP
inlawrev-2335	427	6	some	some	DET
inlawrev-2335	427	7	unhappiness	unhappiness	NOUN
inlawrev-2335	427	8	among	among	ADP
inlawrev-2335	427	9	those	those	PRON
inlawrev-2335	427	10	involved	involve	VERB
inlawrev-2335	427	11	,	,	PUNCT
inlawrev-2335	427	12	especially	especially	ADV
inlawrev-2335	427	13	with	with	ADP
inlawrev-2335	427	14	today	today	NOUN
inlawrev-2335	427	15	's	's	PART
inlawrev-2335	427	16	greater	great	ADJ
inlawrev-2335	427	17	use	use	NOUN
inlawrev-2335	427	18	of	of	ADP
inlawrev-2335	427	19	agreements	agreement	NOUN
inlawrev-2335	427	20	to	to	PART
inlawrev-2335	427	21	furnish	furnish	VERB
inlawrev-2335	427	22	"	"	PUNCT
inlawrev-2335	427	23	know	know	VERB
inlawrev-2335	427	24	-	-	PUNCT
inlawrev-2335	427	25	how	how	NOUN
inlawrev-2335	427	26	.	.	PUNCT
inlawrev-2335	427	27	"	"	PUNCT
inlawrev-2335	428	1	the	the	DET
inlawrev-2335	428	2	draft	draft	NOUN
inlawrev-2335	428	3	convention	convention	NOUN
inlawrev-2335	428	4	includes	include	VERB
inlawrev-2335	428	5	in	in	ADP
inlawrev-2335	428	6	its	its	PRON
inlawrev-2335	428	7	definition	definition	NOUN
inlawrev-2335	428	8	of	of	ADP
inlawrev-2335	428	9	royalty	royalty	NOUN
inlawrev-2335	428	10	payment	payment	NOUN
inlawrev-2335	428	11	any	any	DET
inlawrev-2335	428	12	"	"	PUNCT
inlawrev-2335	428	13	information	information	NOUN
inlawrev-2335	428	14	concerning	concern	VERB
inlawrev-2335	428	15	industrial	industrial	ADJ
inlawrev-2335	428	16	,	,	PUNCT
inlawrev-2335	428	17	commercial	commercial	ADJ
inlawrev-2335	428	18	or	or	CCONJ
inlawrev-2335	428	19	scientific	scientific	ADJ
inlawrev-2335	428	20	experience	experience	NOUN
inlawrev-2335	428	21	.	.	PUNCT
inlawrev-2335	429	1	"^^	"^^	PROPN
inlawrev-2335	429	2	it	it	PRON
inlawrev-2335	429	3	leaves	leave	VERB
inlawrev-2335	429	4	no	no	DET
inlawrev-2335	429	5	room	room	NOUN
inlawrev-2335	429	6	for	for	ADP
inlawrev-2335	429	7	doubt	doubt	NOUN
inlawrev-2335	429	8	that	that	SCONJ
inlawrev-2335	429	9	"	"	PUNCT
inlawrev-2335	429	10	know	know	VERB
inlawrev-2335	429	11	-	-	PUNCT
inlawrev-2335	429	12	how	how	NOUN
inlawrev-2335	429	13	"	"	PUNCT
inlawrev-2335	429	14	payments	payment	NOUN
inlawrev-2335	429	15	are	be	AUX
inlawrev-2335	429	16	royalties	royalty	NOUN
inlawrev-2335	429	17	and	and	CCONJ
inlawrev-2335	429	18	are	be	AUX
inlawrev-2335	429	19	to	to	PART
inlawrev-2335	429	20	be	be	AUX
inlawrev-2335	429	21	treated	treat	VERB
inlawrev-2335	429	22	as	as	ADP
inlawrev-2335	430	1	such.^	such.^	VERB
inlawrev-2335	430	2	°	°	ADJ
inlawrev-2335	430	3	"	"	PUNCT
inlawrev-2335	430	4	rentals	rental	NOUN
inlawrev-2335	430	5	of	of	ADP
inlawrev-2335	430	6	real	real	ADJ
inlawrev-2335	430	7	property	property	NOUN
inlawrev-2335	430	8	and	and	CCONJ
inlawrev-2335	430	9	royalties	royalty	NOUN
inlawrev-2335	430	10	from	from	ADP
inlawrev-2335	430	11	natural	natural	ADJ
inlawrev-2335	430	12	resources	resource	NOUN
inlawrev-2335	430	13	are	be	AUX
inlawrev-2335	430	14	being	be	AUX
inlawrev-2335	430	15	exclusively	exclusively	ADV
inlawrev-2335	430	16	treated	treat	VERB
inlawrev-2335	430	17	as	as	ADP
inlawrev-2335	430	18	within	within	ADP
inlawrev-2335	430	19	the	the	DET
inlawrev-2335	430	20	domain	domain	NOUN
inlawrev-2335	430	21	of	of	ADP
inlawrev-2335	430	22	the	the	DET
inlawrev-2335	430	23	country	country	NOUN
inlawrev-2335	430	24	in	in	ADP
inlawrev-2335	430	25	which	which	PRON
inlawrev-2335	430	26	the	the	DET
inlawrev-2335	430	27	property	property	NOUN
inlawrev-2335	430	28	is	be	AUX
inlawrev-2335	430	29	situated	situate	VERB
inlawrev-2335	430	30	.	.	PUNCT
inlawrev-2335	431	1	^	^	PUNCT
inlawrev-2335	431	2	°	°	NOUN
inlawrev-2335	431	3	^	^	PUNCT
inlawrev-2335	431	4	the	the	DET
inlawrev-2335	431	5	o.e.c.d	o.e.c.d	PROPN
inlawrev-2335	431	6	.	.	PROPN
inlawrev-2335	431	7	draft	draft	NOUN
inlawrev-2335	431	8	includes	include	VERB
inlawrev-2335	431	9	"	"	PUNCT
inlawrev-2335	431	10	immovable	immovable	ADJ
inlawrev-2335	431	11	property	property	NOUN
inlawrev-2335	431	12	"	"	PUNCT
inlawrev-2335	431	13	in	in	ADP
inlawrev-2335	431	14	this	this	DET
inlawrev-2335	431	15	category	category	NOUN
inlawrev-2335	431	16	,	,	PUNCT
inlawrev-2335	431	17	and	and	CCONJ
inlawrev-2335	431	18	extends	extend	VERB
inlawrev-2335	431	19	the	the	DET
inlawrev-2335	431	20	term	term	NOUN
inlawrev-2335	431	21	to	to	PART
inlawrev-2335	431	22	include	include	VERB
inlawrev-2335	431	23	livestock	livestock	NOUN
inlawrev-2335	431	24	and	and	CCONJ
inlawrev-2335	431	25	farming	farming	NOUN
inlawrev-2335	431	26	equipment.^	equipment.^	NOUN
inlawrev-2335	431	27	°	°	NOUN
inlawrev-2335	431	28	^	^	PUNCT
inlawrev-2335	431	29	the	the	DET
inlawrev-2335	431	30	draft	draft	NOUN
inlawrev-2335	431	31	is	be	AUX
inlawrev-2335	431	32	very	very	ADV
inlawrev-2335	431	33	general	general	ADJ
inlawrev-2335	431	34	in	in	ADP
inlawrev-2335	431	35	speaking	speak	VERB
inlawrev-2335	431	36	of	of	ADP
inlawrev-2335	431	37	capital	capital	NOUN
inlawrev-2335	431	38	gains	gain	NOUN
inlawrev-2335	431	39	,	,	PUNCT
inlawrev-2335	431	40	basically	basically	ADV
inlawrev-2335	431	41	taxing	tax	VERB
inlawrev-2335	431	42	immovable	immovable	ADJ
inlawrev-2335	431	43	property	property	NOUN
inlawrev-2335	431	44	in	in	ADP
inlawrev-2335	431	45	the	the	DET
inlawrev-2335	431	46	source	source	NOUN
inlawrev-2335	431	47	state	state	NOUN
inlawrev-2335	431	48	,	,	PUNCT
inlawrev-2335	431	49	and	and	CCONJ
inlawrev-2335	431	50	other	other	ADJ
inlawrev-2335	431	51	property	property	NOUN
inlawrev-2335	431	52	in	in	ADP
inlawrev-2335	431	53	the	the	DET
inlawrev-2335	431	54	resident	resident	ADJ
inlawrev-2335	431	55	country	country	NOUN
inlawrev-2335	431	56	.	.	PUNCT
inlawrev-2335	432	1	^	^	PUNCT
inlawrev-2335	432	2	°	°	PROPN
inlawrev-2335	432	3	^	^	PUNCT
inlawrev-2335	432	4	the	the	DET
inlawrev-2335	432	5	problem	problem	NOUN
inlawrev-2335	432	6	involved	involve	VERB
inlawrev-2335	432	7	with	with	ADP
inlawrev-2335	432	8	the	the	DET
inlawrev-2335	432	9	first	first	ADJ
inlawrev-2335	432	10	two	two	NUM
inlawrev-2335	432	11	areas	area	NOUN
inlawrev-2335	432	12	of	of	ADP
inlawrev-2335	432	13	income	income	NOUN
inlawrev-2335	432	14	,	,	PUNCT
inlawrev-2335	432	15	namely	namely	ADV
inlawrev-2335	432	16	that	that	PRON
inlawrev-2335	432	17	of	of	ADP
inlawrev-2335	432	18	distinguishing	distinguish	VERB
inlawrev-2335	432	19	one	one	NUM
inlawrev-2335	432	20	type	type	NOUN
inlawrev-2335	432	21	from	from	ADP
inlawrev-2335	432	22	the	the	DET
inlawrev-2335	432	23	other	other	ADJ
inlawrev-2335	432	24	,	,	PUNCT
inlawrev-2335	432	25	is	be	AUX
inlawrev-2335	432	26	not	not	PART
inlawrev-2335	432	27	nearly	nearly	ADV
inlawrev-2335	432	28	as	as	ADV
inlawrev-2335	432	29	prevalent	prevalent	ADJ
inlawrev-2335	432	30	in	in	ADP
inlawrev-2335	432	31	the	the	DET
inlawrev-2335	432	32	last	last	ADJ
inlawrev-2335	432	33	area	area	NOUN
inlawrev-2335	432	34	of	of	ADP
inlawrev-2335	432	35	concern	concern	NOUN
inlawrev-2335	432	36	—	—	PUNCT
inlawrev-2335	432	37	earned	earn	VERB
inlawrev-2335	432	38	income	income	NOUN
inlawrev-2335	432	39	.	.	PUNCT
inlawrev-2335	433	1	all	all	DET
inlawrev-2335	433	2	treaties	treaty	NOUN
inlawrev-2335	433	3	grant	grant	VERB
inlawrev-2335	433	4	special	special	ADJ
inlawrev-2335	433	5	exemption	exemption	NOUN
inlawrev-2335	433	6	to	to	ADP
inlawrev-2335	433	7	foreign	foreign	ADJ
inlawrev-2335	433	8	residents	resident	NOUN
inlawrev-2335	433	9	who	who	PRON
inlawrev-2335	433	10	are	be	AUX
inlawrev-2335	433	11	temporarily	temporarily	ADV
inlawrev-2335	433	12	present	present	ADJ
inlawrev-2335	433	13	in	in	ADP
inlawrev-2335	433	14	a	a	DET
inlawrev-2335	433	15	treaty	treaty	NOUN
inlawrev-2335	433	16	country	country	NOUN
inlawrev-2335	433	17	with	with	ADP
inlawrev-2335	433	18	respect	respect	NOUN
inlawrev-2335	433	19	to	to	ADP
inlawrev-2335	433	20	income	income	NOUN
inlawrev-2335	433	21	derived	derive	VERB
inlawrev-2335	433	22	from	from	ADP
inlawrev-2335	433	23	personal	personal	ADJ
inlawrev-2335	433	24	services	service	NOUN
inlawrev-2335	433	25	.	.	PUNCT
inlawrev-2335	434	1	the	the	DET
inlawrev-2335	434	2	general	general	ADJ
inlawrev-2335	434	3	rule	rule	NOUN
inlawrev-2335	434	4	that	that	SCONJ
inlawrev-2335	434	5	income	income	NOUN
inlawrev-2335	434	6	from	from	ADP
inlawrev-2335	434	7	personal	personal	ADJ
inlawrev-2335	434	8	services	service	NOUN
inlawrev-2335	434	9	is	be	AUX
inlawrev-2335	434	10	taxed	tax	VERB
inlawrev-2335	434	11	at	at	ADP
inlawrev-2335	434	12	the	the	DET
inlawrev-2335	434	13	source^	source^	NOUN
inlawrev-2335	434	14	"	"	PUNCT
inlawrev-2335	434	15	*	*	NOUN
inlawrev-2335	434	16	remains	remain	VERB
inlawrev-2335	434	17	in	in	ADP
inlawrev-2335	434	18	the	the	DET
inlawrev-2335	434	19	o.e.c.d	o.e.c.d	PROPN
inlawrev-2335	434	20	.	.	PROPN
inlawrev-2335	434	21	draft	draft	PROPN
inlawrev-2335	434	22	.	.	PUNCT
inlawrev-2335	435	1	the	the	DET
inlawrev-2335	435	2	exceptions	exception	NOUN
inlawrev-2335	435	3	to	to	ADP
inlawrev-2335	435	4	this	this	DET
inlawrev-2335	435	5	rule	rule	NOUN
inlawrev-2335	435	6	,	,	PUNCT
inlawrev-2335	435	7	however	however	ADV
inlawrev-2335	435	8	,	,	PUNCT
inlawrev-2335	435	9	are	be	AUX
inlawrev-2335	435	10	significant	significant	ADJ
inlawrev-2335	435	11	.	.	PUNCT
inlawrev-2335	436	1	most	most	ADJ
inlawrev-2335	436	2	treaties	treaty	NOUN
inlawrev-2335	436	3	grant	grant	VERB
inlawrev-2335	436	4	an	an	DET
inlawrev-2335	436	5	exemption	exemption	NOUN
inlawrev-2335	436	6	to	to	ADP
inlawrev-2335	436	7	a	a	DET
inlawrev-2335	436	8	foreign	foreign	ADJ
inlawrev-2335	436	9	resident	resident	NOUN
inlawrev-2335	436	10	provided	provide	VERB
inlawrev-2335	436	11	he	he	PRON
inlawrev-2335	436	12	was	be	AUX
inlawrev-2335	436	13	enterprise	enterprise	NOUN
inlawrev-2335	436	14	to	to	ADP
inlawrev-2335	436	15	another	another	PRON
inlawrev-2335	436	16	,	,	PUNCT
inlawrev-2335	436	17	or	or	CCONJ
inlawrev-2335	436	18	(	(	PUNCT
inlawrev-2335	436	19	3	3	X
inlawrev-2335	436	20	)	)	PUNCT
inlawrev-2335	436	21	interest	interest	NOUN
inlawrev-2335	436	22	is	be	AUX
inlawrev-2335	436	23	paid	pay	VERB
inlawrev-2335	436	24	on	on	ADP
inlawrev-2335	436	25	a	a	DET
inlawrev-2335	436	26	loan	loan	NOUN
inlawrev-2335	436	27	of	of	ADP
inlawrev-2335	436	28	any	any	DET
inlawrev-2335	436	29	kind	kind	NOUN
inlawrev-2335	436	30	granted	grant	VERB
inlawrev-2335	436	31	by	by	ADP
inlawrev-2335	436	32	a	a	DET
inlawrev-2335	436	33	bank	bank	NOUN
inlawrev-2335	436	34	.	.	PUNCT
inlawrev-2335	437	1	carroll	carroll	PROPN
inlawrev-2335	437	2	,	,	PUNCT
inlawrev-2335	437	3	supra	supra	PROPN
inlawrev-2335	437	4	note	note	PROPN
inlawrev-2335	437	5	43	43	NUM
inlawrev-2335	437	6	,	,	PUNCT
inlawrev-2335	437	7	at	at	ADP
inlawrev-2335	437	8	a-22	a-22	ADV
inlawrev-2335	437	9	.	.	PUNCT
inlawrev-2335	438	1	^^o.e.c.d	^^o.e.c.d	PROPN
inlawrev-2335	438	2	,	,	PUNCT
inlawrev-2335	438	3	report	report	NOUN
inlawrev-2335	438	4	,	,	PUNCT
inlawrev-2335	438	5	supra	supra	PROPN
inlawrev-2335	438	6	note	note	NOUN
inlawrev-2335	438	7	16	16	NUM
inlawrev-2335	438	8	,	,	PUNCT
inlawrev-2335	438	9	at	at	ADP
inlawrev-2335	438	10	49	49	NUM
inlawrev-2335	438	11	.	.	PUNCT
inlawrev-2335	439	1	see	see	VERB
inlawrev-2335	439	2	also	also	ADV
inlawrev-2335	439	3	i	i	PROPN
inlawrev-2335	439	4	d.	d.	PROPN
inlawrev-2335	439	5	at	at	ADP
inlawrev-2335	439	6	116	116	NUM
inlawrev-2335	439	7	-	-	SYM
inlawrev-2335	439	8	21	21	NUM
inlawrev-2335	439	9	.	.	PUNCT
inlawrev-2335	439	10	''	''	PUNCT
inlawrev-2335	440	1	i	i	PROPN
inlawrev-2335	440	2	d	d	PROPN
inlawrev-2335	440	3	,	,	PUNCT
inlawrev-2335	440	4	at	at	ADP
inlawrev-2335	440	5	49	49	NUM
inlawrev-2335	440	6	.	.	PUNCT
inlawrev-2335	441	1	^m	^m	PRON
inlawrev-2335	441	2	the	the	DET
inlawrev-2335	441	3	o.e.c.d	o.e.c.d	PROPN
inlawrev-2335	441	4	.	.	PROPN
inlawrev-2335	441	5	commentary	commentary	NOUN
inlawrev-2335	441	6	of	of	ADP
inlawrev-2335	441	7	1972	1972	NUM
inlawrev-2335	441	8	cites	cite	VERB
inlawrev-2335	441	9	definition	definition	NOUN
inlawrev-2335	441	10	of	of	ADP
inlawrev-2335	441	11	"	"	PUNCT
inlawrev-2335	441	12	know	know	VERB
inlawrev-2335	441	13	-	-	PUNCT
inlawrev-2335	441	14	how	how	NOUN
inlawrev-2335	441	15	"	"	PUNCT
inlawrev-2335	441	16	as	as	ADP
inlawrev-2335	441	17	"	"	PUNCT
inlawrev-2335	441	18	all	all	DET
inlawrev-2335	441	19	the	the	DET
inlawrev-2335	441	20	undivulged	undivulge	VERB
inlawrev-2335	441	21	technical	technical	ADJ
inlawrev-2335	441	22	information	information	NOUN
inlawrev-2335	441	23	,	,	PUNCT
inlawrev-2335	441	24	whether	whether	SCONJ
inlawrev-2335	441	25	capable	capable	ADJ
inlawrev-2335	441	26	of	of	ADP
inlawrev-2335	441	27	being	be	AUX
inlawrev-2335	441	28	patented	patent	VERB
inlawrev-2335	441	29	or	or	CCONJ
inlawrev-2335	441	30	not	not	PART
inlawrev-2335	441	31	,	,	PUNCT
inlawrev-2335	441	32	that	that	PRON
inlawrev-2335	441	33	is	be	AUX
inlawrev-2335	441	34	necessary	necessary	ADJ
inlawrev-2335	441	35	for	for	ADP
inlawrev-2335	441	36	the	the	DET
inlawrev-2335	441	37	industrial	industrial	ADJ
inlawrev-2335	441	38	reproduction	reproduction	NOUN
inlawrev-2335	441	39	of	of	ADP
inlawrev-2335	441	40	a	a	DET
inlawrev-2335	441	41	product	product	NOUN
inlawrev-2335	441	42	or	or	CCONJ
inlawrev-2335	441	43	process	process	NOUN
inlawrev-2335	441	44	directly	directly	ADV
inlawrev-2335	441	45	and	and	CCONJ
inlawrev-2335	441	46	under	under	ADP
inlawrev-2335	441	47	the	the	DET
inlawrev-2335	441	48	same	same	ADJ
inlawrev-2335	441	49	conditions	condition	NOUN
inlawrev-2335	441	50	,	,	PUNCT
inlawrev-2335	441	51	"	"	PUNCT
inlawrev-2335	441	52	thus	thus	ADV
inlawrev-2335	441	53	including	include	VERB
inlawrev-2335	441	54	experience	experience	NOUN
inlawrev-2335	441	55	and	and	CCONJ
inlawrev-2335	441	56	applicable	applicable	ADJ
inlawrev-2335	441	57	to	to	ADP
inlawrev-2335	441	58	more	more	ADV
inlawrev-2335	441	59	than	than	ADP
inlawrev-2335	441	60	mere	mere	ADJ
inlawrev-2335	441	61	examination	examination	NOUN
inlawrev-2335	441	62	of	of	ADP
inlawrev-2335	441	63	the	the	DET
inlawrev-2335	441	64	product	product	NOUN
inlawrev-2335	441	65	or	or	CCONJ
inlawrev-2335	441	66	mere	mere	ADJ
inlawrev-2335	441	67	knowledge	knowledge	NOUN
inlawrev-2335	441	68	of	of	ADP
inlawrev-2335	441	69	the	the	DET
inlawrev-2335	441	70	technique	technique	NOUN
inlawrev-2335	441	71	.	.	PUNCT
inlawrev-2335	442	1	carroll	carroll	PROPN
inlawrev-2335	442	2	,	,	PUNCT
inlawrev-2335	442	3	supra	supra	PROPN
inlawrev-2335	442	4	note	note	PROPN
inlawrev-2335	442	5	43	43	NUM
inlawrev-2335	442	6	,	,	PUNCT
inlawrev-2335	442	7	at	at	ADP
inlawrev-2335	442	8	a-22	a-22	ADV
inlawrev-2335	442	9	.	.	PUNCT
inlawrev-2335	443	1	^'^see	^'^see	PROPN
inlawrev-2335	443	2	generally	generally	ADV
inlawrev-2335	443	3	kragen	kragen	PROPN
inlawrev-2335	443	4	,	,	PUNCT
inlawrev-2335	443	5	supra	supra	PROPN
inlawrev-2335	443	6	note	note	NOUN
inlawrev-2335	443	7	78	78	NUM
inlawrev-2335	443	8	,	,	PUNCT
inlawrev-2335	443	9	at	at	ADP
inlawrev-2335	443	10	325	325	NUM
inlawrev-2335	443	11	.	.	PUNCT
inlawrev-2335	443	12	'	'	PUNCT
inlawrev-2335	444	1	"	"	PUNCT
inlawrev-2335	444	2	o.e.c.d	o.e.c.d	PROPN
inlawrev-2335	444	3	.	.	PROPN
inlawrev-2335	444	4	report	report	NOUN
inlawrev-2335	444	5	,	,	PUNCT
inlawrev-2335	444	6	supra	supra	PROPN
inlawrev-2335	444	7	note	note	PROPN
inlawrev-2335	444	8	16	16	NUM
inlawrev-2335	444	9	,	,	PUNCT
inlawrev-2335	444	10	at	at	ADP
inlawrev-2335	444	11	45	45	NUM
inlawrev-2335	444	12	.	.	PUNCT
inlawrev-2335	444	13	''	''	PUNCT
inlawrev-2335	445	1	'	'	PUNCT
inlawrev-2335	445	2	i	i	PRON
inlawrev-2335	445	3	d.	d.	PROPN
inlawrev-2335	445	4	^'ud	^'ud	PUNCT
inlawrev-2335	445	5	.	.	PUNCT
inlawrev-2335	446	1	at	at	ADP
inlawrev-2335	446	2	49	49	NUM
inlawrev-2335	446	3	.	.	PUNCT
inlawrev-2335	447	1	see	see	VERB
inlawrev-2335	447	2	also	also	ADV
inlawrev-2335	447	3	kragen	kragen	PROPN
inlawrev-2335	447	4	,	,	PUNCT
inlawrev-2335	447	5	supra	supra	PROPN
inlawrev-2335	447	6	note	note	NOUN
inlawrev-2335	447	7	78	78	NUM
inlawrev-2335	447	8	,	,	PUNCT
inlawrev-2335	447	9	at	at	ADP
inlawrev-2335	447	10	326	326	NUM
inlawrev-2335	447	11	-	-	SYM
inlawrev-2335	447	12	27	27	NUM
inlawrev-2335	447	13	,	,	PUNCT
inlawrev-2335	447	14	for	for	ADP
inlawrev-2335	447	15	a	a	DET
inlawrev-2335	447	16	more	more	ADV
inlawrev-2335	447	17	comprehensive	comprehensive	ADJ
inlawrev-2335	447	18	analysis	analysis	NOUN
inlawrev-2335	447	19	.	.	PUNCT
inlawrev-2335	448	1	the	the	DET
inlawrev-2335	448	2	general	general	ADJ
inlawrev-2335	448	3	attitude	attitude	NOUN
inlawrev-2335	448	4	toward	toward	ADP
inlawrev-2335	448	5	capital	capital	NOUN
inlawrev-2335	448	6	gains	gain	NOUN
inlawrev-2335	448	7	is	be	AUX
inlawrev-2335	448	8	very	very	ADV
inlawrev-2335	448	9	difficult	difficult	ADJ
inlawrev-2335	448	10	to	to	PART
inlawrev-2335	448	11	pinpoint	pinpoint	VERB
inlawrev-2335	448	12	due	due	ADP
inlawrev-2335	448	13	to	to	ADP
inlawrev-2335	448	14	the	the	DET
inlawrev-2335	448	15	wide	wide	ADJ
inlawrev-2335	448	16	variety	variety	NOUN
inlawrev-2335	448	17	of	of	ADP
inlawrev-2335	448	18	methods	method	NOUN
inlawrev-2335	448	19	of	of	ADP
inlawrev-2335	448	20	imposing	impose	VERB
inlawrev-2335	448	21	tax	tax	NOUN
inlawrev-2335	448	22	.	.	PUNCT
inlawrev-2335	449	1	'	'	PUNCT
inlawrev-2335	449	2	"	"	PUNCT
inlawrev-2335	449	3	o.e.c.d	o.e.c.d	PROPN
inlawrev-2335	449	4	.	.	PROPN
inlawrev-2335	449	5	report	report	NOUN
inlawrev-2335	450	1	,	,	PUNCT
inlawrev-2335	450	2	supra	supra	PROPN
inlawrev-2335	450	3	note	note	NOUN
inlawrev-2335	450	4	16	16	NUM
inlawrev-2335	450	5	,	,	PUNCT
inlawrev-2335	450	6	at	at	ADP
inlawrev-2335	450	7	50	50	NUM
inlawrev-2335	450	8	.	.	PUNCT
inlawrev-2335	451	1	362	362	NUM
inlawrev-2335	451	2	indiana	indiana	PROPN
inlawrev-2335	451	3	law	law	PROPN
inlawrev-2335	451	4	review	review	NOUN
inlawrev-2335	451	5	[	[	X
inlawrev-2335	451	6	vol	vol	NOUN
inlawrev-2335	451	7	.	.	PUNCT
inlawrev-2335	452	1	12:341	12:341	NUM
inlawrev-2335	452	2	present	present	NOUN
inlawrev-2335	452	3	in	in	ADP
inlawrev-2335	452	4	the	the	DET
inlawrev-2335	452	5	country	country	NOUN
inlawrev-2335	452	6	for	for	ADP
inlawrev-2335	452	7	only	only	ADV
inlawrev-2335	452	8	a	a	DET
inlawrev-2335	452	9	limited	limited	ADJ
inlawrev-2335	452	10	period	period	NOUN
inlawrev-2335	452	11	(	(	PUNCT
inlawrev-2335	452	12	usually	usually	ADV
inlawrev-2335	452	13	180	180	NUM
inlawrev-2335	452	14	to	to	PART
inlawrev-2335	452	15	183	183	NUM
inlawrev-2335	452	16	days	day	NOUN
inlawrev-2335	452	17	)	)	PUNCT
inlawrev-2335	452	18	and	and	CCONJ
inlawrev-2335	452	19	that	that	SCONJ
inlawrev-2335	452	20	his	his	PRON
inlawrev-2335	452	21	compensation	compensation	NOUN
inlawrev-2335	452	22	did	do	AUX
inlawrev-2335	452	23	not	not	PART
inlawrev-2335	452	24	exceed	exceed	VERB
inlawrev-2335	452	25	a	a	DET
inlawrev-2335	452	26	given	give	VERB
inlawrev-2335	452	27	amount	amount	NOUN
inlawrev-2335	452	28	(	(	PUNCT
inlawrev-2335	452	29	usually	usually	ADV
inlawrev-2335	452	30	$	$	SYM
inlawrev-2335	452	31	10,000).^	10,000).^	NUM
inlawrev-2335	452	32	°	°	NOUN
inlawrev-2335	452	33	^	^	PUNCT
inlawrev-2335	452	34	most	most	ADJ
inlawrev-2335	452	35	treaties	treaty	NOUN
inlawrev-2335	452	36	extend	extend	VERB
inlawrev-2335	452	37	this	this	DET
inlawrev-2335	452	38	exemption	exemption	NOUN
inlawrev-2335	452	39	only	only	ADV
inlawrev-2335	452	40	if	if	SCONJ
inlawrev-2335	452	41	the	the	DET
inlawrev-2335	452	42	compensation	compensation	NOUN
inlawrev-2335	452	43	was	be	AUX
inlawrev-2335	452	44	paid	pay	VERB
inlawrev-2335	452	45	by	by	ADP
inlawrev-2335	452	46	a	a	DET
inlawrev-2335	452	47	nonresident	nonresident	ADJ
inlawrev-2335	452	48	alien	alien	NOUN
inlawrev-2335	452	49	or	or	CCONJ
inlawrev-2335	452	50	foreign	foreign	ADJ
inlawrev-2335	452	51	corporate	corporate	ADJ
inlawrev-2335	452	52	employer/"^	employer/"^	PROPN
inlawrev-2335	452	53	several	several	ADJ
inlawrev-2335	452	54	treaties	treaty	NOUN
inlawrev-2335	452	55	additionally	additionally	ADV
inlawrev-2335	452	56	exempt	exempt	ADJ
inlawrev-2335	452	57	compensation	compensation	NOUN
inlawrev-2335	452	58	regardless	regardless	ADV
inlawrev-2335	452	59	of	of	ADP
inlawrev-2335	452	60	the	the	DET
inlawrev-2335	452	61	type	type	NOUN
inlawrev-2335	452	62	of	of	ADP
inlawrev-2335	452	63	employer	employer	NOUN
inlawrev-2335	452	64	,	,	PUNCT
inlawrev-2335	452	65	provided	provide	VERB
inlawrev-2335	452	66	that	that	SCONJ
inlawrev-2335	452	67	the	the	DET
inlawrev-2335	452	68	foreign	foreign	ADJ
inlawrev-2335	452	69	resident	resident	NOUN
inlawrev-2335	452	70	spent	spend	VERB
inlawrev-2335	452	71	less	less	ADJ
inlawrev-2335	452	72	than	than	ADP
inlawrev-2335	452	73	ninety	ninety	NUM
inlawrev-2335	452	74	days	day	NOUN
inlawrev-2335	452	75	in	in	ADP
inlawrev-2335	452	76	the	the	DET
inlawrev-2335	452	77	country	country	NOUN
inlawrev-2335	452	78	and	and	CCONJ
inlawrev-2335	452	79	earned	earn	VERB
inlawrev-2335	452	80	less	less	ADJ
inlawrev-2335	452	81	than	than	ADP
inlawrev-2335	452	82	$	$	SYM
inlawrev-2335	452	83	3,000	3,000	NUM
inlawrev-2335	452	84	.	.	PUNCT
inlawrev-2335	453	1	in	in	ADP
inlawrev-2335	453	2	any	any	DET
inlawrev-2335	453	3	case	case	NOUN
inlawrev-2335	453	4	,	,	PUNCT
inlawrev-2335	453	5	the	the	DET
inlawrev-2335	453	6	treaties	treaty	NOUN
inlawrev-2335	453	7	do	do	AUX
inlawrev-2335	453	8	not	not	PART
inlawrev-2335	453	9	employ	employ	VERB
inlawrev-2335	453	10	permanent	permanent	ADJ
inlawrev-2335	453	11	establishment	establishment	NOUN
inlawrev-2335	453	12	as	as	ADP
inlawrev-2335	453	13	any	any	DET
inlawrev-2335	453	14	sort	sort	NOUN
inlawrev-2335	453	15	of	of	ADP
inlawrev-2335	453	16	determinative	determinative	ADJ
inlawrev-2335	453	17	in	in	ADP
inlawrev-2335	453	18	this	this	DET
inlawrev-2335	453	19	regard/"^	regard/"^	PROPN
inlawrev-2335	453	20	the	the	DET
inlawrev-2335	453	21	o.e.c.d	o.e.c.d	PROPN
inlawrev-2335	453	22	.	.	PROPN
inlawrev-2335	453	23	draft	draft	NOUN
inlawrev-2335	453	24	makes	make	VERB
inlawrev-2335	453	25	a	a	DET
inlawrev-2335	453	26	distinction	distinction	NOUN
inlawrev-2335	453	27	between	between	ADP
inlawrev-2335	453	28	independent	independent	ADJ
inlawrev-2335	453	29	and	and	CCONJ
inlawrev-2335	453	30	dependent	dependent	ADJ
inlawrev-2335	453	31	personal	personal	ADJ
inlawrev-2335	453	32	services	service	NOUN
inlawrev-2335	453	33	.	.	PUNCT
inlawrev-2335	454	1	independent	independent	ADJ
inlawrev-2335	454	2	services	service	NOUN
inlawrev-2335	454	3	are	be	AUX
inlawrev-2335	454	4	generally	generally	ADV
inlawrev-2335	454	5	professional	professional	ADJ
inlawrev-2335	454	6	services	service	NOUN
inlawrev-2335	454	7	such	such	ADJ
inlawrev-2335	454	8	as	as	ADP
inlawrev-2335	454	9	those	those	PRON
inlawrev-2335	454	10	rendered	render	VERB
inlawrev-2335	454	11	by	by	ADP
inlawrev-2335	454	12	scientists	scientist	NOUN
inlawrev-2335	454	13	,	,	PUNCT
inlawrev-2335	454	14	artists	artist	NOUN
inlawrev-2335	454	15	,	,	PUNCT
inlawrev-2335	454	16	writers	writer	NOUN
inlawrev-2335	454	17	,	,	PUNCT
inlawrev-2335	454	18	and	and	CCONJ
inlawrev-2335	454	19	teachers	teacher	NOUN
inlawrev-2335	454	20	as	as	ADV
inlawrev-2335	454	21	well	well	ADV
inlawrev-2335	454	22	as	as	ADP
inlawrev-2335	454	23	those	those	PRON
inlawrev-2335	454	24	of	of	ADP
inlawrev-2335	454	25	physicians	physician	NOUN
inlawrev-2335	454	26	,	,	PUNCT
inlawrev-2335	454	27	lawyers	lawyer	NOUN
inlawrev-2335	454	28	,	,	PUNCT
inlawrev-2335	454	29	engineers	engineer	NOUN
inlawrev-2335	454	30	,	,	PUNCT
inlawrev-2335	454	31	architects	architect	NOUN
inlawrev-2335	454	32	,	,	PUNCT
inlawrev-2335	454	33	dentists	dentist	NOUN
inlawrev-2335	454	34	,	,	PUNCT
inlawrev-2335	454	35	and	and	CCONJ
inlawrev-2335	454	36	accountants.^"^	accountants.^"^	DET
inlawrev-2335	454	37	dependent	dependent	ADJ
inlawrev-2335	454	38	services	service	NOUN
inlawrev-2335	454	39	are	be	AUX
inlawrev-2335	454	40	those	those	PRON
inlawrev-2335	454	41	based	base	VERB
inlawrev-2335	454	42	on	on	ADP
inlawrev-2335	454	43	salaries	salary	NOUN
inlawrev-2335	454	44	,	,	PUNCT
inlawrev-2335	454	45	wages	wage	NOUN
inlawrev-2335	454	46	,	,	PUNCT
inlawrev-2335	454	47	and	and	CCONJ
inlawrev-2335	454	48	other	other	ADJ
inlawrev-2335	454	49	similar	similar	ADJ
inlawrev-2335	454	50	compensation.^"^	compensation.^"^	VERB
inlawrev-2335	454	51	the	the	DET
inlawrev-2335	454	52	income	income	NOUN
inlawrev-2335	454	53	derived	derive	VERB
inlawrev-2335	454	54	from	from	ADP
inlawrev-2335	454	55	the	the	DET
inlawrev-2335	454	56	former	former	ADJ
inlawrev-2335	454	57	is	be	AUX
inlawrev-2335	454	58	taxed	tax	VERB
inlawrev-2335	454	59	in	in	ADP
inlawrev-2335	454	60	the	the	DET
inlawrev-2335	454	61	country	country	NOUN
inlawrev-2335	454	62	of	of	ADP
inlawrev-2335	454	63	residence	residence	NOUN
inlawrev-2335	454	64	unless	unless	SCONJ
inlawrev-2335	454	65	the	the	DET
inlawrev-2335	454	66	taxpayer	taxpayer	NOUN
inlawrev-2335	454	67	"	"	PUNCT
inlawrev-2335	454	68	has	have	VERB
inlawrev-2335	454	69	a	a	DET
inlawrev-2335	454	70	fixed	fix	VERB
inlawrev-2335	454	71	base	base	NOUN
inlawrev-2335	454	72	regularly	regularly	ADV
inlawrev-2335	454	73	available	available	ADJ
inlawrev-2335	454	74	to	to	ADP
inlawrev-2335	454	75	him	he	PRON
inlawrev-2335	454	76	in	in	ADP
inlawrev-2335	454	77	the	the	DET
inlawrev-2335	454	78	other	other	ADJ
inlawrev-2335	454	79	contracting	contracting	NOUN
inlawrev-2335	454	80	state	state	NOUN
inlawrev-2335	454	81	for	for	ADP
inlawrev-2335	454	82	the	the	DET
inlawrev-2335	454	83	purpose	purpose	NOUN
inlawrev-2335	454	84	of	of	ADP
inlawrev-2335	454	85	performing	perform	VERB
inlawrev-2335	454	86	his	his	PRON
inlawrev-2335	454	87	activities	activity	NOUN
inlawrev-2335	454	88	.	.	PUNCT
inlawrev-2335	455	1	"	"	PUNCT
inlawrev-2335	455	2	"	"	PUNCT
inlawrev-2335	455	3	"	"	PUNCT
inlawrev-2335	455	4	in	in	ADP
inlawrev-2335	455	5	such	such	DET
inlawrev-2335	455	6	a	a	DET
inlawrev-2335	455	7	case	case	NOUN
inlawrev-2335	455	8	,	,	PUNCT
inlawrev-2335	455	9	the	the	DET
inlawrev-2335	455	10	source	source	NOUN
inlawrev-2335	455	11	state	state	NOUN
inlawrev-2335	455	12	may	may	AUX
inlawrev-2335	455	13	tax	tax	VERB
inlawrev-2335	455	14	him	he	PRON
inlawrev-2335	455	15	to	to	ADP
inlawrev-2335	455	16	the	the	DET
inlawrev-2335	455	17	extent	extent	NOUN
inlawrev-2335	455	18	attributable	attributable	ADJ
inlawrev-2335	455	19	to	to	ADP
inlawrev-2335	455	20	that	that	DET
inlawrev-2335	455	21	base	base	NOUN
inlawrev-2335	455	22	.	.	PUNCT
inlawrev-2335	456	1	"^	"^	VERB
inlawrev-2335	456	2	dependent	dependent	ADJ
inlawrev-2335	456	3	services	service	NOUN
inlawrev-2335	456	4	are	be	AUX
inlawrev-2335	456	5	not	not	PART
inlawrev-2335	456	6	taxable	taxable	ADJ
inlawrev-2335	456	7	to	to	ADP
inlawrev-2335	456	8	the	the	DET
inlawrev-2335	456	9	source	source	NOUN
inlawrev-2335	456	10	state	state	NOUN
inlawrev-2335	456	11	if	if	SCONJ
inlawrev-2335	456	12	:	:	PUNCT
inlawrev-2335	456	13	(	(	PUNCT
inlawrev-2335	456	14	1	1	X
inlawrev-2335	456	15	)	)	PUNCT
inlawrev-2335	456	16	the	the	DET
inlawrev-2335	456	17	employee	employee	NOUN
inlawrev-2335	456	18	satisfies	satisfy	VERB
inlawrev-2335	456	19	the	the	DET
inlawrev-2335	456	20	183	183	NUM
inlawrev-2335	456	21	-	-	PUNCT
inlawrev-2335	456	22	day	day	NOUN
inlawrev-2335	456	23	rule	rule	NOUN
inlawrev-2335	456	24	,	,	PUNCT
inlawrev-2335	456	25	(	(	PUNCT
inlawrev-2335	456	26	2	2	X
inlawrev-2335	456	27	)	)	PUNCT
inlawrev-2335	456	28	the	the	DET
inlawrev-2335	456	29	employer	employer	NOUN
inlawrev-2335	456	30	is	be	AUX
inlawrev-2335	456	31	not	not	PART
inlawrev-2335	456	32	a	a	DET
inlawrev-2335	456	33	resident	resident	NOUN
inlawrev-2335	456	34	of	of	ADP
inlawrev-2335	456	35	the	the	DET
inlawrev-2335	456	36	source	source	NOUN
inlawrev-2335	456	37	state	state	NOUN
inlawrev-2335	456	38	,	,	PUNCT
inlawrev-2335	456	39	and	and	CCONJ
inlawrev-2335	456	40	(	(	PUNCT
inlawrev-2335	456	41	3	3	X
inlawrev-2335	456	42	)	)	PUNCT
inlawrev-2335	456	43	the	the	DET
inlawrev-2335	456	44	salary	salary	NOUN
inlawrev-2335	456	45	is	be	AUX
inlawrev-2335	456	46	not	not	PART
inlawrev-2335	456	47	paid	pay	VERB
inlawrev-2335	456	48	by	by	ADP
inlawrev-2335	456	49	a	a	DET
inlawrev-2335	456	50	permanent	permanent	ADJ
inlawrev-2335	456	51	establishment	establishment	NOUN
inlawrev-2335	456	52	in	in	ADP
inlawrev-2335	456	53	the	the	DET
inlawrev-2335	456	54	source	source	NOUN
inlawrev-2335	456	55	state	state	NOUN
inlawrev-2335	456	56	.	.	PUNCT
inlawrev-2335	457	1	"^	"^	PUNCT
inlawrev-2335	457	2	thus	thus	ADV
inlawrev-2335	457	3	,	,	PUNCT
inlawrev-2335	457	4	the	the	DET
inlawrev-2335	457	5	o.e.c.d	o.e.c.d	PROPN
inlawrev-2335	457	6	.	.	PUNCT
inlawrev-2335	457	7	draft	draft	NOUN
inlawrev-2335	457	8	disregards	disregard	VERB
inlawrev-2335	457	9	the	the	DET
inlawrev-2335	457	10	amount	amount	NOUN
inlawrev-2335	457	11	of	of	ADP
inlawrev-2335	457	12	compensation	compensation	NOUN
inlawrev-2335	457	13	as	as	ADP
inlawrev-2335	457	14	a	a	DET
inlawrev-2335	457	15	factor	factor	NOUN
inlawrev-2335	457	16	and	and	CCONJ
inlawrev-2335	457	17	eliminates	eliminate	VERB
inlawrev-2335	457	18	the	the	DET
inlawrev-2335	457	19	three	three	NUM
inlawrev-2335	457	20	-	-	PUNCT
inlawrev-2335	457	21	month	month	NOUN
inlawrev-2335	457	22	rule	rule	NOUN
inlawrev-2335	457	23	.	.	PUNCT
inlawrev-2335	458	1	it	it	PRON
inlawrev-2335	458	2	does	do	AUX
inlawrev-2335	458	3	,	,	PUNCT
inlawrev-2335	458	4	however	however	ADV
inlawrev-2335	458	5	,	,	PUNCT
inlawrev-2335	458	6	incorporate	incorporate	VERB
inlawrev-2335	458	7	a	a	DET
inlawrev-2335	458	8	distinction	distinction	NOUN
inlawrev-2335	458	9	between	between	ADP
inlawrev-2335	458	10	types	type	NOUN
inlawrev-2335	458	11	of	of	ADP
inlawrev-2335	458	12	personal	personal	ADJ
inlawrev-2335	458	13	service	service	NOUN
inlawrev-2335	458	14	income	income	NOUN
inlawrev-2335	458	15	and	and	CCONJ
inlawrev-2335	458	16	extend	extend	VERB
inlawrev-2335	458	17	the	the	DET
inlawrev-2335	458	18	taxing	tax	VERB
inlawrev-2335	458	19	authority	authority	NOUN
inlawrev-2335	458	20	of	of	ADP
inlawrev-2335	458	21	the	the	DET
inlawrev-2335	458	22	source	source	NOUN
inlawrev-2335	458	23	state	state	NOUN
inlawrev-2335	458	24	to	to	ADP
inlawrev-2335	458	25	all	all	DET
inlawrev-2335	458	26	employees	employee	NOUN
inlawrev-2335	458	27	of	of	ADP
inlawrev-2335	458	28	a	a	DET
inlawrev-2335	458	29	permanent	permanent	ADJ
inlawrev-2335	458	30	establishment	establishment	NOUN
inlawrev-2335	458	31	.	.	PUNCT
inlawrev-2335	459	1	"^	"^	PUNCT
inlawrev-2335	460	1	^	^	SYM
inlawrev-2335	460	2	°	°	NOUN
inlawrev-2335	460	3	^see	^see	NUM
inlawrev-2335	460	4	,	,	PUNCT
inlawrev-2335	460	5	e.g	e.g	PROPN
inlawrev-2335	460	6	..	..	PUNCT
inlawrev-2335	460	7	convention	convention	NOUN
inlawrev-2335	460	8	for	for	ADP
inlawrev-2335	460	9	avoidance	avoidance	NOUN
inlawrev-2335	460	10	of	of	ADP
inlawrev-2335	460	11	double	double	ADJ
inlawrev-2335	460	12	taxation	taxation	NOUN
inlawrev-2335	460	13	and	and	CCONJ
inlawrev-2335	460	14	prevention	prevention	NOUN
inlawrev-2335	460	15	of	of	ADP
inlawrev-2335	460	16	fiscal	fiscal	ADJ
inlawrev-2335	460	17	evasion	evasion	NOUN
inlawrev-2335	460	18	,	,	PUNCT
inlawrev-2335	460	19	oct	oct	PROPN
inlawrev-2335	460	20	.	.	PROPN
inlawrev-2335	460	21	28	28	NUM
inlawrev-2335	460	22	,	,	PUNCT
inlawrev-2335	460	23	1948	1948	NUM
inlawrev-2335	460	24	,	,	PUNCT
inlawrev-2335	460	25	united	united	PROPN
inlawrev-2335	460	26	states	states	PROPN
inlawrev-2335	460	27	-	-	PUNCT
inlawrev-2335	460	28	belgium	belgium	NOUN
inlawrev-2335	460	29	,	,	PUNCT
inlawrev-2335	460	30	art	art	NOUN
inlawrev-2335	460	31	.	.	PUNCT
inlawrev-2335	461	1	xi	xi	PROPN
inlawrev-2335	461	2	,	,	PUNCT
inlawrev-2335	461	3	4	4	NUM
inlawrev-2335	461	4	u.s.t	u.s.t	NOUN
inlawrev-2335	461	5	.	.	PROPN
inlawrev-2335	461	6	1647	1647	NUM
inlawrev-2335	461	7	,	,	PUNCT
inlawrev-2335	461	8	t.i.a.s	t.i.a.s	PROPN
inlawrev-2335	461	9	.	.	NOUN
inlawrev-2335	461	10	no	no	NOUN
inlawrev-2335	461	11	.	.	NOUN
inlawrev-2335	462	1	2833	2833	NUM
inlawrev-2335	462	2	,	,	PUNCT
inlawrev-2335	462	3	05	05	NUM
inlawrev-2335	462	4	modified	modify	VERB
inlawrev-2335	462	5	and	and	CCONJ
inlawrev-2335	462	6	supplemented	supplement	VERB
inlawrev-2335	462	7	aug	aug	PROPN
inlawrev-2335	462	8	.	.	PROPN
inlawrev-2335	462	9	7	7	NUM
inlawrev-2335	462	10	&	&	CCONJ
inlawrev-2335	462	11	sept	sept	PROPN
inlawrev-2335	462	12	.	.	PROPN
inlawrev-2335	462	13	8	8	NUM
inlawrev-2335	462	14	,	,	PUNCT
inlawrev-2335	462	15	9	9	NUM
inlawrev-2335	462	16	,	,	PUNCT
inlawrev-2335	462	17	1957	1957	NUM
inlawrev-2335	462	18	,	,	PUNCT
inlawrev-2335	462	19	4	4	NUM
inlawrev-2335	462	20	u.s.t	u.s.t	NOUN
inlawrev-2335	462	21	.	.	PROPN
inlawrev-2335	462	22	1672	1672	NUM
inlawrev-2335	462	23	,	,	PUNCT
inlawrev-2335	462	24	t.i.a.s	t.i.a.s	PROPN
inlawrev-2335	462	25	.	.	NOUN
inlawrev-2335	462	26	no	no	NOUN
inlawrev-2335	462	27	.	.	NOUN
inlawrev-2335	462	28	2833	2833	NUM
inlawrev-2335	462	29	,	,	PUNCT
inlawrev-2335	462	30	as	as	SCONJ
inlawrev-2335	462	31	supplemented	supplement	VERB
inlawrev-2335	462	32	aug	aug	PROPN
inlawrev-2335	462	33	.	.	PROPN
inlawrev-2335	462	34	22	22	NUM
inlawrev-2335	462	35	,	,	PUNCT
inlawrev-2335	462	36	1957	1957	NUM
inlawrev-2335	462	37	,	,	PUNCT
inlawrev-2335	462	38	10	10	NUM
inlawrev-2335	462	39	u.s.t	u.s.t	NOUN
inlawrev-2335	462	40	.	.	PUNCT
inlawrev-2335	463	1	1358	1358	NUM
inlawrev-2335	463	2	,	,	PUNCT
inlawrev-2335	463	3	t.i.a.s	t.i.a.s	PROPN
inlawrev-2335	463	4	.	.	NOUN
inlawrev-2335	463	5	no	no	NOUN
inlawrev-2335	463	6	.	.	NOUN
inlawrev-2335	463	7	4280	4280	NUM
inlawrev-2335	463	8	.	.	PUNCT
inlawrev-2335	464	1	'	'	PUNCT
inlawrev-2335	464	2	"	"	PUNCT
inlawrev-2335	464	3	"	"	PUNCT
inlawrev-2335	464	4	see	see	VERB
inlawrev-2335	464	5	,	,	PUNCT
inlawrev-2335	464	6	e.g.	e.g.	ADV
inlawrev-2335	464	7	,	,	PUNCT
inlawrev-2335	464	8	4	4	NUM
inlawrev-2335	464	9	u.s.t	u.s.t	NOUN
inlawrev-2335	464	10	.	.	PUNCT
inlawrev-2335	465	1	at	at	ADP
inlawrev-2335	465	2	1659	1659	NUM
inlawrev-2335	465	3	.	.	PUNCT
inlawrev-2335	466	1	''	''	PUNCT
inlawrev-2335	466	2	'	'	PUNCT
inlawrev-2335	466	3	i	i	PRON
inlawrev-2335	466	4	d.	d.	PROPN
inlawrev-2335	466	5	'	'	PUNCT
inlawrev-2335	466	6	"	"	PUNCT
inlawrev-2335	466	7	^o.e.cd	^o.e.cd	X
inlawrev-2335	466	8	.	.	PUNCT
inlawrev-2335	467	1	report	report	NOUN
inlawrev-2335	467	2	,	,	PUNCT
inlawrev-2335	467	3	supra	supra	PROPN
inlawrev-2335	467	4	note	note	NOUN
inlawrev-2335	467	5	16	16	NUM
inlawrev-2335	467	6	,	,	PUNCT
inlawrev-2335	467	7	at	at	ADP
inlawrev-2335	467	8	50	50	NUM
inlawrev-2335	467	9	-	-	SYM
inlawrev-2335	467	10	51	51	NUM
inlawrev-2335	467	11	.	.	PUNCT
inlawrev-2335	468	1	see	see	VERB
inlawrev-2335	468	2	also	also	ADV
inlawrev-2335	468	3	o.e.c.d	o.e.c.d	PROPN
inlawrev-2335	468	4	.	.	PROPN
inlawrev-2335	468	5	model	model	PROPN
inlawrev-2335	468	6	treaty	treaty	PROPN
inlawrev-2335	468	7	,	,	PUNCT
inlawrev-2335	468	8	supra	supra	PROPN
inlawrev-2335	468	9	note	note	PROPN
inlawrev-2335	468	10	21	21	NUM
inlawrev-2335	468	11	,	,	PUNCT
inlawrev-2335	468	12	at	at	ADP
inlawrev-2335	468	13	34	34	NUM
inlawrev-2335	468	14	-	-	SYM
inlawrev-2335	468	15	35	35	NUM
inlawrev-2335	468	16	.	.	PUNCT
inlawrev-2335	468	17	''	''	PUNCT
inlawrev-2335	469	1	'	'	PUNCT
inlawrev-2335	469	2	i	i	PRON
inlawrev-2335	469	3	d.	d.	NOUN
inlawrev-2335	469	4	''	''	PUNCT
inlawrev-2335	469	5	'	'	PUNCT
inlawrev-2335	469	6	i	i	PRON
inlawrev-2335	469	7	d.	d.	PROPN
inlawrev-2335	469	8	'	'	PROPN
inlawrev-2335	469	9	"	"	PUNCT
inlawrev-2335	469	10	i	i	PROPN
inlawrev-2335	469	11	d.	d.	PROPN
inlawrev-2335	469	12	"	"	PUNCT
inlawrev-2335	469	13	hd	hd	PROPN
inlawrev-2335	469	14	.	.	PUNCT
inlawrev-2335	469	15	"	"	PUNCT
inlawrev-2335	469	16	^see	^see	NUM
inlawrev-2335	469	17	generally	generally	ADV
inlawrev-2335	469	18	o.e.c.d	o.e.c.d	PROPN
inlawrev-2335	469	19	.	.	PUNCT
inlawrev-2335	470	1	report	report	NOUN
inlawrev-2335	470	2	,	,	PUNCT
inlawrev-2335	470	3	supra	supra	PROPN
inlawrev-2335	470	4	note	note	NOUN
inlawrev-2335	470	5	16	16	NUM
inlawrev-2335	470	6	,	,	PUNCT
inlawrev-2335	470	7	at	at	ADP
inlawrev-2335	470	8	51	51	NUM
inlawrev-2335	470	9	-	-	SYM
inlawrev-2335	470	10	52	52	NUM
inlawrev-2335	470	11	.	.	PUNCT
inlawrev-2335	471	1	see	see	VERB
inlawrev-2335	471	2	also	also	ADV
inlawrev-2335	471	3	o.e.c.d	o.e.c.d	PROPN
inlawrev-2335	471	4	.	.	PROPN
inlawrev-2335	471	5	model	model	PROPN
inlawrev-2335	471	6	treaty	treaty	PROPN
inlawrev-2335	471	7	,	,	PUNCT
inlawrev-2335	471	8	supra	supra	PROPN
inlawrev-2335	471	9	note	note	PROPN
inlawrev-2335	471	10	21	21	NUM
inlawrev-2335	471	11	,	,	PUNCT
inlawrev-2335	471	12	at	at	ADP
inlawrev-2335	471	13	36	36	NUM
inlawrev-2335	471	14	-	-	SYM
inlawrev-2335	471	15	37	37	NUM
inlawrev-2335	471	16	.	.	PUNCT
inlawrev-2335	472	1	in	in	ADP
inlawrev-2335	472	2	addition	addition	NOUN
inlawrev-2335	472	3	to	to	ADP
inlawrev-2335	472	4	these	these	DET
inlawrev-2335	472	5	provisions	provision	NOUN
inlawrev-2335	472	6	,	,	PUNCT
inlawrev-2335	472	7	most	most	ADJ
inlawrev-2335	472	8	tax	tax	NOUN
inlawrev-2335	472	9	treaties	treaty	NOUN
inlawrev-2335	472	10	as	as	ADV
inlawrev-2335	472	11	well	well	ADV
inlawrev-2335	472	12	as	as	ADP
inlawrev-2335	472	13	the	the	DET
inlawrev-2335	472	14	o.e.c.d	o.e.c.d	PROPN
inlawrev-2335	472	15	.	.	PUNCT
inlawrev-2335	473	1	convention	convention	NOUN
inlawrev-2335	473	2	adopt	adopt	VERB
inlawrev-2335	473	3	special	special	ADJ
inlawrev-2335	473	4	rules	rule	NOUN
inlawrev-2335	473	5	for	for	ADP
inlawrev-2335	473	6	directors	director	NOUN
inlawrev-2335	473	7	'	'	PART
inlawrev-2335	473	8	fees	fee	NOUN
inlawrev-2335	473	9	,	,	PUNCT
inlawrev-2335	473	10	entertainers	entertainer	NOUN
inlawrev-2335	473	11	,	,	PUNCT
inlawrev-2335	473	12	government	government	NOUN
inlawrev-2335	473	13	employees	employee	NOUN
inlawrev-2335	473	14	,	,	PUNCT
inlawrev-2335	473	15	and	and	CCONJ
inlawrev-2335	473	16	students	student	NOUN
inlawrev-2335	473	17	.	.	PUNCT
inlawrev-2335	474	1	they	they	PRON
inlawrev-2335	474	2	are	be	AUX
inlawrev-2335	474	3	disregarded	disregard	VERB
inlawrev-2335	474	4	here	here	ADV
inlawrev-2335	474	5	because	because	SCONJ
inlawrev-2335	474	6	of	of	ADP
inlawrev-2335	474	7	their	their	PRON
inlawrev-2335	474	8	limited	limited	ADJ
inlawrev-2335	474	9	significance	significance	NOUN
inlawrev-2335	474	10	to	to	ADP
inlawrev-2335	474	11	a	a	DET
inlawrev-2335	474	12	broad	broad	ADJ
inlawrev-2335	474	13	analysis	analysis	NOUN
inlawrev-2335	474	14	of	of	ADP
inlawrev-2335	474	15	the	the	DET
inlawrev-2335	474	16	problem	problem	NOUN
inlawrev-2335	474	17	of	of	ADP
inlawrev-2335	474	18	double	double	ADJ
inlawrev-2335	474	19	taxation	taxation	NOUN
inlawrev-2335	474	20	.	.	PUNCT
inlawrev-2335	475	1	1979	1979	NUM
inlawrev-2335	475	2	]	]	PUNCT
inlawrev-2335	475	3	international	international	ADJ
inlawrev-2335	475	4	taxation	taxation	NOUN
inlawrev-2335	475	5	363	363	NUM
inlawrev-2335	475	6	d.	d.	PROPN
inlawrev-2335	475	7	summary	summary	VERB
inlawrev-2335	475	8	the	the	DET
inlawrev-2335	475	9	work	work	NOUN
inlawrev-2335	475	10	of	of	ADP
inlawrev-2335	475	11	the	the	DET
inlawrev-2335	475	12	o.e.c.d	o.e.c.d	PROPN
inlawrev-2335	475	13	.	.	PROPN
inlawrev-2335	475	14	has	have	AUX
inlawrev-2335	475	15	caused	cause	VERB
inlawrev-2335	475	16	a	a	DET
inlawrev-2335	475	17	great	great	ADJ
inlawrev-2335	475	18	deal	deal	NOUN
inlawrev-2335	475	19	of	of	ADP
inlawrev-2335	475	20	change	change	NOUN
inlawrev-2335	475	21	in	in	ADP
inlawrev-2335	475	22	the	the	DET
inlawrev-2335	475	23	approach	approach	NOUN
inlawrev-2335	475	24	to	to	ADP
inlawrev-2335	475	25	the	the	DET
inlawrev-2335	475	26	problem	problem	NOUN
inlawrev-2335	475	27	of	of	ADP
inlawrev-2335	475	28	double	double	ADJ
inlawrev-2335	475	29	taxation	taxation	NOUN
inlawrev-2335	475	30	.	.	PUNCT
inlawrev-2335	476	1	although	although	SCONJ
inlawrev-2335	476	2	the	the	DET
inlawrev-2335	476	3	draft	draft	NOUN
inlawrev-2335	476	4	was	be	AUX
inlawrev-2335	476	5	subject	subject	ADJ
inlawrev-2335	476	6	to	to	ADP
inlawrev-2335	476	7	many	many	ADJ
inlawrev-2335	476	8	reservations	reservation	NOUN
inlawrev-2335	476	9	,	,	PUNCT
inlawrev-2335	476	10	it	it	PRON
inlawrev-2335	476	11	has	have	AUX
inlawrev-2335	476	12	,	,	PUNCT
inlawrev-2335	476	13	for	for	ADP
inlawrev-2335	476	14	the	the	DET
inlawrev-2335	476	15	first	first	ADJ
inlawrev-2335	476	16	time	time	NOUN
inlawrev-2335	476	17	,	,	PUNCT
inlawrev-2335	476	18	compiled	compile	VERB
inlawrev-2335	476	19	the	the	DET
inlawrev-2335	476	20	various	various	ADJ
inlawrev-2335	476	21	positions	position	NOUN
inlawrev-2335	476	22	of	of	ADP
inlawrev-2335	476	23	all	all	DET
inlawrev-2335	476	24	the	the	DET
inlawrev-2335	476	25	member	member	NOUN
inlawrev-2335	476	26	countries	country	NOUN
inlawrev-2335	476	27	and	and	CCONJ
inlawrev-2335	476	28	has	have	AUX
inlawrev-2335	476	29	developed	develop	VERB
inlawrev-2335	476	30	a	a	DET
inlawrev-2335	476	31	common	common	ADJ
inlawrev-2335	476	32	ground	ground	NOUN
inlawrev-2335	476	33	from	from	ADP
inlawrev-2335	476	34	which	which	PRON
inlawrev-2335	476	35	to	to	PART
inlawrev-2335	476	36	work	work	VERB
inlawrev-2335	476	37	.	.	PUNCT
inlawrev-2335	477	1	the	the	DET
inlawrev-2335	477	2	effects	effect	NOUN
inlawrev-2335	477	3	of	of	ADP
inlawrev-2335	477	4	the	the	DET
inlawrev-2335	477	5	draft	draft	NOUN
inlawrev-2335	477	6	,	,	PUNCT
inlawrev-2335	477	7	even	even	ADV
inlawrev-2335	477	8	disregarding	disregard	VERB
inlawrev-2335	477	9	the	the	DET
inlawrev-2335	477	10	vast	vast	ADJ
inlawrev-2335	477	11	improvement	improvement	NOUN
inlawrev-2335	477	12	in	in	ADP
inlawrev-2335	477	13	equitable	equitable	ADJ
inlawrev-2335	477	14	allocation	allocation	NOUN
inlawrev-2335	477	15	of	of	ADP
inlawrev-2335	477	16	taxing	tax	VERB
inlawrev-2335	477	17	authority	authority	NOUN
inlawrev-2335	477	18	,	,	PUNCT
inlawrev-2335	477	19	can	can	AUX
inlawrev-2335	477	20	be	be	AUX
inlawrev-2335	477	21	very	very	ADV
inlawrev-2335	477	22	significant	significant	ADJ
inlawrev-2335	477	23	.	.	PUNCT
inlawrev-2335	478	1	the	the	DET
inlawrev-2335	478	2	use	use	NOUN
inlawrev-2335	478	3	of	of	ADP
inlawrev-2335	478	4	common	common	ADJ
inlawrev-2335	478	5	concepts	concept	NOUN
inlawrev-2335	478	6	will	will	AUX
inlawrev-2335	478	7	enable	enable	VERB
inlawrev-2335	478	8	taxpayers	taxpayer	NOUN
inlawrev-2335	478	9	to	to	PART
inlawrev-2335	478	10	determine	determine	VERB
inlawrev-2335	478	11	their	their	PRON
inlawrev-2335	478	12	position	position	NOUN
inlawrev-2335	478	13	in	in	ADP
inlawrev-2335	478	14	a	a	DET
inlawrev-2335	478	15	broad	broad	ADJ
inlawrev-2335	478	16	variety	variety	NOUN
inlawrev-2335	478	17	of	of	ADP
inlawrev-2335	478	18	cases	case	NOUN
inlawrev-2335	478	19	without	without	ADP
inlawrev-2335	478	20	having	have	VERB
inlawrev-2335	478	21	to	to	PART
inlawrev-2335	478	22	study	study	VERB
inlawrev-2335	478	23	special	special	ADJ
inlawrev-2335	478	24	provisions	provision	NOUN
inlawrev-2335	478	25	inherent	inherent	ADJ
inlawrev-2335	478	26	in	in	ADP
inlawrev-2335	478	27	independently	independently	ADV
inlawrev-2335	478	28	negotiated	negotiate	VERB
inlawrev-2335	478	29	bilateral	bilateral	ADJ
inlawrev-2335	478	30	treaties	treaty	NOUN
inlawrev-2335	478	31	.	.	PUNCT
inlawrev-2335	479	1	in	in	ADP
inlawrev-2335	479	2	addition	addition	NOUN
inlawrev-2335	479	3	,	,	PUNCT
inlawrev-2335	479	4	decisions	decision	NOUN
inlawrev-2335	479	5	in	in	ADP
inlawrev-2335	479	6	one	one	NUM
inlawrev-2335	479	7	state	state	NOUN
inlawrev-2335	479	8	will	will	NOUN
inlawrev-2335	479	9	,	,	PUNCT
inlawrev-2335	479	10	for	for	ADP
inlawrev-2335	479	11	the	the	DET
inlawrev-2335	479	12	first	first	ADJ
inlawrev-2335	479	13	time	time	NOUN
inlawrev-2335	479	14	,	,	PUNCT
inlawrev-2335	479	15	be	be	AUX
inlawrev-2335	479	16	applicable	applicable	ADJ
inlawrev-2335	479	17	authority	authority	NOUN
inlawrev-2335	479	18	to	to	ADP
inlawrev-2335	479	19	another	another	DET
inlawrev-2335	479	20	state	state	NOUN
inlawrev-2335	479	21	because	because	SCONJ
inlawrev-2335	479	22	of	of	ADP
inlawrev-2335	479	23	this	this	DET
inlawrev-2335	479	24	common	common	ADJ
inlawrev-2335	479	25	basis	basis	NOUN
inlawrev-2335	479	26	.	.	PUNCT
inlawrev-2335	480	1	this	this	PRON
inlawrev-2335	480	2	is	be	AUX
inlawrev-2335	480	3	not	not	PART
inlawrev-2335	480	4	to	to	PART
inlawrev-2335	480	5	say	say	VERB
inlawrev-2335	480	6	the	the	DET
inlawrev-2335	480	7	draft	draft	NOUN
inlawrev-2335	480	8	is	be	AUX
inlawrev-2335	480	9	,	,	PUNCT
inlawrev-2335	480	10	or	or	CCONJ
inlawrev-2335	480	11	will	will	AUX
inlawrev-2335	480	12	be	be	AUX
inlawrev-2335	480	13	,	,	PUNCT
inlawrev-2335	480	14	a	a	DET
inlawrev-2335	480	15	panacea	panacea	NOUN
inlawrev-2335	480	16	.	.	PUNCT
inlawrev-2335	481	1	but	but	CCONJ
inlawrev-2335	481	2	the	the	DET
inlawrev-2335	481	3	1963	1963	NUM
inlawrev-2335	481	4	o.e.c.d	o.e.c.d	PROPN
inlawrev-2335	481	5	.	.	PROPN
inlawrev-2335	481	6	draft	draft	NOUN
inlawrev-2335	481	7	and	and	CCONJ
inlawrev-2335	481	8	the	the	DET
inlawrev-2335	481	9	continuing	continue	VERB
inlawrev-2335	481	10	work	work	NOUN
inlawrev-2335	481	11	of	of	ADP
inlawrev-2335	481	12	the	the	DET
inlawrev-2335	481	13	fiscal	fiscal	ADJ
inlawrev-2335	481	14	committee	committee	NOUN
inlawrev-2335	481	15	,	,	PUNCT
inlawrev-2335	481	16	now	now	ADV
inlawrev-2335	481	17	committee	committee	NOUN
inlawrev-2335	481	18	on	on	ADP
inlawrev-2335	481	19	fiscal	fiscal	ADJ
inlawrev-2335	481	20	affairs	affair	NOUN
inlawrev-2335	481	21	,	,	PUNCT
inlawrev-2335	481	22	including	include	VERB
inlawrev-2335	481	23	most	most	ADV
inlawrev-2335	481	24	importantly	importantly	ADV
inlawrev-2335	481	25	the	the	DET
inlawrev-2335	481	26	1977	1977	NUM
inlawrev-2335	481	27	model	model	NOUN
inlawrev-2335	481	28	convention	convention	NOUN
inlawrev-2335	481	29	,	,	PUNCT
inlawrev-2335	481	30	do	do	AUX
inlawrev-2335	481	31	strike	strike	VERB
inlawrev-2335	481	32	an	an	DET
inlawrev-2335	481	33	important	important	ADJ
inlawrev-2335	481	34	chord	chord	NOUN
inlawrev-2335	481	35	in	in	ADP
inlawrev-2335	481	36	harmonizing	harmonize	VERB
inlawrev-2335	481	37	international	international	ADJ
inlawrev-2335	481	38	fiscal	fiscal	ADJ
inlawrev-2335	481	39	relationships	relationship	NOUN
inlawrev-2335	481	40	.	.	PUNCT
inlawrev-2335	482	1	iv	iv	X
inlawrev-2335	482	2	.	.	PUNCT
inlawrev-2335	483	1	the	the	DET
inlawrev-2335	483	2	problem	problem	NOUN
inlawrev-2335	483	3	of	of	ADP
inlawrev-2335	483	4	fiscal	fiscal	ADJ
inlawrev-2335	483	5	evasion	evasion	NOUN
inlawrev-2335	483	6	unlike	unlike	ADP
inlawrev-2335	483	7	the	the	DET
inlawrev-2335	483	8	problem	problem	NOUN
inlawrev-2335	483	9	of	of	ADP
inlawrev-2335	483	10	double	double	ADJ
inlawrev-2335	483	11	taxation	taxation	NOUN
inlawrev-2335	483	12	,	,	PUNCT
inlawrev-2335	483	13	the	the	DET
inlawrev-2335	483	14	problem	problem	NOUN
inlawrev-2335	483	15	of	of	ADP
inlawrev-2335	483	16	international	international	ADJ
inlawrev-2335	483	17	fiscal	fiscal	ADJ
inlawrev-2335	483	18	evasion	evasion	NOUN
inlawrev-2335	483	19	has	have	AUX
inlawrev-2335	483	20	not	not	PART
inlawrev-2335	483	21	received	receive	VERB
inlawrev-2335	483	22	widespread	widespread	ADJ
inlawrev-2335	483	23	concern	concern	NOUN
inlawrev-2335	483	24	or	or	CCONJ
inlawrev-2335	483	25	public	public	ADJ
inlawrev-2335	483	26	support	support	NOUN
inlawrev-2335	483	27	for	for	ADP
inlawrev-2335	483	28	the	the	DET
inlawrev-2335	483	29	attempts	attempt	NOUN
inlawrev-2335	483	30	at	at	ADP
inlawrev-2335	483	31	a	a	DET
inlawrev-2335	483	32	solution	solution	NOUN
inlawrev-2335	483	33	.	.	PUNCT
inlawrev-2335	484	1	in	in	ADP
inlawrev-2335	484	2	fact	fact	NOUN
inlawrev-2335	484	3	,	,	PUNCT
inlawrev-2335	484	4	often	often	ADV
inlawrev-2335	484	5	the	the	DET
inlawrev-2335	484	6	states	state	NOUN
inlawrev-2335	484	7	involved	involve	VERB
inlawrev-2335	484	8	do	do	AUX
inlawrev-2335	484	9	not	not	PART
inlawrev-2335	484	10	wish	wish	VERB
inlawrev-2335	484	11	to	to	PART
inlawrev-2335	484	12	concern	concern	VERB
inlawrev-2335	484	13	themselves	themselves	PRON
inlawrev-2335	484	14	with	with	ADP
inlawrev-2335	484	15	the	the	DET
inlawrev-2335	484	16	problem	problem	NOUN
inlawrev-2335	484	17	.	.	PUNCT
inlawrev-2335	485	1	the	the	DET
inlawrev-2335	485	2	provisions	provision	NOUN
inlawrev-2335	485	3	concerning	concern	VERB
inlawrev-2335	485	4	fiscal	fiscal	ADJ
inlawrev-2335	485	5	evasion	evasion	NOUN
inlawrev-2335	485	6	warranted	warrant	VERB
inlawrev-2335	485	7	no	no	PRON
inlawrev-2335	485	8	more	more	ADJ
inlawrev-2335	485	9	than	than	ADP
inlawrev-2335	485	10	brief	brief	ADJ
inlawrev-2335	485	11	notice	notice	NOUN
inlawrev-2335	485	12	in	in	ADP
inlawrev-2335	485	13	the	the	DET
inlawrev-2335	485	14	1963	1963	NUM
inlawrev-2335	485	15	o.e.c.d	o.e.c.d	PROPN
inlawrev-2335	485	16	.	.	PROPN
inlawrev-2335	485	17	draft	draft	PROPN
inlawrev-2335	485	18	.	.	PUNCT
inlawrev-2335	486	1	"	"	PUNCT
inlawrev-2335	486	2	'	'	PUNCT
inlawrev-2335	486	3	however	however	ADV
inlawrev-2335	486	4	,	,	PUNCT
inlawrev-2335	486	5	the	the	DET
inlawrev-2335	486	6	1977	1977	NUM
inlawrev-2335	486	7	o.e.c.d	o.e.c.d	PROPN
inlawrev-2335	486	8	.	.	PROPN
inlawrev-2335	486	9	model	model	PROPN
inlawrev-2335	486	10	convention	convention	PROPN
inlawrev-2335	486	11	is	be	AUX
inlawrev-2335	486	12	worded	word	VERB
inlawrev-2335	486	13	much	much	ADV
inlawrev-2335	486	14	more	more	ADV
inlawrev-2335	486	15	clearly	clearly	ADV
inlawrev-2335	486	16	and	and	CCONJ
inlawrev-2335	486	17	is	be	AUX
inlawrev-2335	486	18	more	more	ADV
inlawrev-2335	486	19	extensive	extensive	ADJ
inlawrev-2335	486	20	on	on	ADP
inlawrev-2335	486	21	this	this	DET
inlawrev-2335	486	22	subject	subject	NOUN
inlawrev-2335	486	23	so	so	SCONJ
inlawrev-2335	486	24	as	as	SCONJ
inlawrev-2335	486	25	to	to	PART
inlawrev-2335	486	26	avoid	avoid	VERB
inlawrev-2335	486	27	such	such	ADJ
inlawrev-2335	486	28	problems	problem	NOUN
inlawrev-2335	486	29	.	.	PUNCT
inlawrev-2335	487	1	outside	outside	ADP
inlawrev-2335	487	2	of	of	ADP
inlawrev-2335	487	3	their	their	PRON
inlawrev-2335	487	4	general	general	ADJ
inlawrev-2335	487	5	support	support	NOUN
inlawrev-2335	487	6	for	for	ADP
inlawrev-2335	487	7	an	an	DET
inlawrev-2335	487	8	attempted	attempt	VERB
inlawrev-2335	487	9	solution	solution	NOUN
inlawrev-2335	487	10	of	of	ADP
inlawrev-2335	487	11	the	the	DET
inlawrev-2335	487	12	tax	tax	NOUN
inlawrev-2335	487	13	evasion	evasion	NOUN
inlawrev-2335	487	14	problem	problem	NOUN
inlawrev-2335	487	15	,	,	PUNCT
inlawrev-2335	487	16	the	the	DET
inlawrev-2335	487	17	internal	internal	ADJ
inlawrev-2335	487	18	revenue	revenue	NOUN
inlawrev-2335	487	19	service	service	NOUN
inlawrev-2335	487	20	and	and	CCONJ
inlawrev-2335	487	21	the	the	DET
inlawrev-2335	487	22	department	department	NOUN
inlawrev-2335	487	23	of	of	ADP
inlawrev-2335	487	24	the	the	DET
inlawrev-2335	487	25	treasury	treasury	NOUN
inlawrev-2335	487	26	are	be	AUX
inlawrev-2335	487	27	limited	limit	VERB
inlawrev-2335	487	28	in	in	ADP
inlawrev-2335	487	29	the	the	DET
inlawrev-2335	487	30	kind	kind	NOUN
inlawrev-2335	487	31	of	of	ADP
inlawrev-2335	487	32	help	help	NOUN
inlawrev-2335	487	33	they	they	PRON
inlawrev-2335	487	34	can	can	AUX
inlawrev-2335	487	35	provide	provide	VERB
inlawrev-2335	487	36	.	.	PUNCT
inlawrev-2335	487	37	"^	"^	PUNCT
inlawrev-2335	488	1	because	because	SCONJ
inlawrev-2335	488	2	of	of	ADP
inlawrev-2335	488	3	this	this	DET
inlawrev-2335	488	4	general	general	ADJ
inlawrev-2335	488	5	apathy	apathy	NOUN
inlawrev-2335	488	6	,	,	PUNCT
inlawrev-2335	488	7	not	not	PART
inlawrev-2335	488	8	as	as	ADV
inlawrev-2335	488	9	much	much	ADJ
inlawrev-2335	488	10	work	work	NOUN
inlawrev-2335	488	11	has	have	AUX
inlawrev-2335	488	12	been	be	AUX
inlawrev-2335	488	13	put	put	VERB
inlawrev-2335	488	14	forth	forth	ADP
inlawrev-2335	488	15	to	to	PART
inlawrev-2335	488	16	solve	solve	VERB
inlawrev-2335	488	17	this	this	DET
inlawrev-2335	488	18	problem	problem	NOUN
inlawrev-2335	488	19	of	of	ADP
inlawrev-2335	488	20	fiscal	fiscal	ADJ
inlawrev-2335	488	21	evasion	evasion	NOUN
inlawrev-2335	488	22	as	as	SCONJ
inlawrev-2335	488	23	has	have	AUX
inlawrev-2335	488	24	been	be	AUX
inlawrev-2335	488	25	to	to	PART
inlawrev-2335	488	26	solve	solve	VERB
inlawrev-2335	488	27	the	the	DET
inlawrev-2335	488	28	problem	problem	NOUN
inlawrev-2335	488	29	of	of	ADP
inlawrev-2335	488	30	double	double	ADJ
inlawrev-2335	488	31	taxation	taxation	NOUN
inlawrev-2335	488	32	.	.	PUNCT
inlawrev-2335	489	1	thus	thus	ADV
inlawrev-2335	489	2	,	,	PUNCT
inlawrev-2335	489	3	this	this	DET
inlawrev-2335	489	4	portion	portion	NOUN
inlawrev-2335	489	5	of	of	ADP
inlawrev-2335	489	6	the	the	DET
inlawrev-2335	489	7	article	article	NOUN
inlawrev-2335	489	8	will	will	AUX
inlawrev-2335	489	9	first	first	ADV
inlawrev-2335	489	10	discuss	discuss	VERB
inlawrev-2335	489	11	the	the	DET
inlawrev-2335	489	12	original	original	ADJ
inlawrev-2335	489	13	principles	principle	NOUN
inlawrev-2335	489	14	set	set	VERB
inlawrev-2335	489	15	forth	forth	ADP
inlawrev-2335	489	16	by	by	ADP
inlawrev-2335	489	17	the	the	DET
inlawrev-2335	489	18	league	league	NOUN
inlawrev-2335	489	19	of	of	ADP
inlawrev-2335	489	20	nations	nation	NOUN
inlawrev-2335	489	21	,	,	PUNCT
inlawrev-2335	489	22	and	and	CCONJ
inlawrev-2335	489	23	then	then	ADV
inlawrev-2335	489	24	analyze	analyze	VERB
inlawrev-2335	489	25	some	some	PRON
inlawrev-2335	489	26	of	of	ADP
inlawrev-2335	489	27	the	the	DET
inlawrev-2335	489	28	present	present	ADJ
inlawrev-2335	489	29	problems	problem	NOUN
inlawrev-2335	489	30	involved	involve	VERB
inlawrev-2335	489	31	in	in	ADP
inlawrev-2335	489	32	reaching	reach	VERB
inlawrev-2335	489	33	a	a	DET
inlawrev-2335	489	34	solution	solution	NOUN
inlawrev-2335	489	35	in	in	ADP
inlawrev-2335	489	36	this	this	DET
inlawrev-2335	489	37	significant	significant	ADJ
inlawrev-2335	489	38	area	area	NOUN
inlawrev-2335	489	39	of	of	ADP
inlawrev-2335	489	40	taxation	taxation	NOUN
inlawrev-2335	489	41	—	—	PUNCT
inlawrev-2335	489	42	international	international	ADJ
inlawrev-2335	489	43	enforcement	enforcement	NOUN
inlawrev-2335	489	44	of	of	ADP
inlawrev-2335	489	45	tax	tax	NOUN
inlawrev-2335	489	46	claims	claim	NOUN
inlawrev-2335	489	47	.	.	PUNCT
inlawrev-2335	490	1	a.	a.	NOUN
inlawrev-2335	490	2	work	work	NOUN
inlawrev-2335	490	3	of	of	ADP
inlawrev-2335	490	4	the	the	DET
inlawrev-2335	490	5	league	league	NOUN
inlawrev-2335	490	6	of	of	ADP
inlawrev-2335	490	7	nations	nation	NOUN
inlawrev-2335	490	8	in	in	ADP
inlawrev-2335	490	9	analyzing	analyze	VERB
inlawrev-2335	490	10	the	the	DET
inlawrev-2335	490	11	problem	problem	NOUN
inlawrev-2335	490	12	,	,	PUNCT
inlawrev-2335	490	13	the	the	DET
inlawrev-2335	490	14	league	league	NOUN
inlawrev-2335	490	15	developed	develop	VERB
inlawrev-2335	490	16	a	a	DET
inlawrev-2335	490	17	set	set	NOUN
inlawrev-2335	490	18	of	of	ADP
inlawrev-2335	490	19	broad	broad	ADJ
inlawrev-2335	490	20	principles	principle	NOUN
inlawrev-2335	490	21	as	as	ADP
inlawrev-2335	490	22	to	to	ADP
inlawrev-2335	490	23	basic	basic	ADJ
inlawrev-2335	490	24	problems	problem	NOUN
inlawrev-2335	490	25	involved	involve	VERB
inlawrev-2335	490	26	with	with	ADP
inlawrev-2335	490	27	international	international	ADJ
inlawrev-2335	490	28	fiscal	fiscal	ADJ
inlawrev-2335	490	29	"	"	PUNCT
inlawrev-2335	490	30	^o.e.c.d	^o.e.c.d	NUM
inlawrev-2335	490	31	.	.	PUNCT
inlawrev-2335	491	1	report	report	NOUN
inlawrev-2335	491	2	,	,	PUNCT
inlawrev-2335	491	3	supra	supra	PROPN
inlawrev-2335	491	4	note	note	NOUN
inlawrev-2335	491	5	16	16	NUM
inlawrev-2335	491	6	,	,	PUNCT
inlawrev-2335	491	7	at	at	ADP
inlawrev-2335	491	8	26	26	NUM
inlawrev-2335	491	9	.	.	PUNCT
inlawrev-2335	492	1	"	"	PUNCT
inlawrev-2335	492	2	^see	^see	NUM
inlawrev-2335	492	3	eichel	eichel	PROPN
inlawrev-2335	492	4	,	,	PUNCT
inlawrev-2335	492	5	supra	supra	PROPN
inlawrev-2335	492	6	note	note	NOUN
inlawrev-2335	492	7	5	5	NUM
inlawrev-2335	492	8	,	,	PUNCT
inlawrev-2335	492	9	at	at	ADP
inlawrev-2335	492	10	25	25	NUM
inlawrev-2335	492	11	.	.	PUNCT
inlawrev-2335	492	12	364	364	NUM
inlawrev-2335	492	13	indiana	indiana	PROPN
inlawrev-2335	492	14	law	law	NOUN
inlawrev-2335	492	15	review	review	NOUN
inlawrev-2335	492	16	[	[	X
inlawrev-2335	492	17	vol	vol	NOUN
inlawrev-2335	492	18	.	.	PUNCT
inlawrev-2335	492	19	12:341	12:341	NUM
inlawrev-2335	492	20	evasion/^^	evasion/^^	PROPN
inlawrev-2335	492	21	it	it	PRON
inlawrev-2335	492	22	was	be	AUX
inlawrev-2335	492	23	hoped	hope	VERB
inlawrev-2335	492	24	that	that	SCONJ
inlawrev-2335	492	25	setting	set	VERB
inlawrev-2335	492	26	forth	forth	ADP
inlawrev-2335	492	27	original	original	ADJ
inlawrev-2335	492	28	guidelines	guideline	NOUN
inlawrev-2335	492	29	would	would	AUX
inlawrev-2335	492	30	help	help	VERB
inlawrev-2335	492	31	the	the	DET
inlawrev-2335	492	32	member	member	NOUN
inlawrev-2335	492	33	countries	country	NOUN
inlawrev-2335	492	34	implement	implement	VERB
inlawrev-2335	492	35	provisions	provision	NOUN
inlawrev-2335	492	36	that	that	PRON
inlawrev-2335	492	37	would	would	AUX
inlawrev-2335	492	38	solve	solve	VERB
inlawrev-2335	492	39	the	the	DET
inlawrev-2335	492	40	problem	problem	NOUN
inlawrev-2335	492	41	.	.	PUNCT
inlawrev-2335	493	1	aside	aside	ADV
inlawrev-2335	493	2	from	from	ADP
inlawrev-2335	493	3	the	the	DET
inlawrev-2335	493	4	considerations	consideration	NOUN
inlawrev-2335	493	5	inherent	inherent	ADJ
inlawrev-2335	493	6	in	in	ADP
inlawrev-2335	493	7	both	both	DET
inlawrev-2335	493	8	double	double	ADJ
inlawrev-2335	493	9	taxation	taxation	NOUN
inlawrev-2335	493	10	and	and	CCONJ
inlawrev-2335	493	11	fiscal	fiscal	ADJ
inlawrev-2335	493	12	evasion/^^	evasion/^^	PROPN
inlawrev-2335	493	13	the	the	DET
inlawrev-2335	493	14	league	league	NOUN
inlawrev-2335	493	15	noted	note	VERB
inlawrev-2335	493	16	a	a	DET
inlawrev-2335	493	17	number	number	NOUN
inlawrev-2335	493	18	of	of	ADP
inlawrev-2335	493	19	other	other	ADJ
inlawrev-2335	493	20	factors.^^^	factors.^^^	PROPN
inlawrev-2335	493	21	the	the	DET
inlawrev-2335	493	22	league	league	NOUN
inlawrev-2335	493	23	initially	initially	ADV
inlawrev-2335	493	24	concluded	conclude	VERB
inlawrev-2335	493	25	that	that	SCONJ
inlawrev-2335	493	26	measures	measure	NOUN
inlawrev-2335	493	27	for	for	ADP
inlawrev-2335	493	28	meeting	meet	VERB
inlawrev-2335	493	29	the	the	DET
inlawrev-2335	493	30	problem	problem	NOUN
inlawrev-2335	493	31	of	of	ADP
inlawrev-2335	493	32	fiscal	fiscal	ADJ
inlawrev-2335	493	33	evasion	evasion	NOUN
inlawrev-2335	493	34	would	would	AUX
inlawrev-2335	493	35	provide	provide	VERB
inlawrev-2335	493	36	an	an	DET
inlawrev-2335	493	37	important	important	ADJ
inlawrev-2335	493	38	link	link	NOUN
inlawrev-2335	493	39	toward	toward	ADP
inlawrev-2335	493	40	an	an	DET
inlawrev-2335	493	41	international	international	ADJ
inlawrev-2335	493	42	tax	tax	NOUN
inlawrev-2335	493	43	morality	morality	NOUN
inlawrev-2335	493	44	among	among	ADP
inlawrev-2335	493	45	taxpayers	taxpayer	NOUN
inlawrev-2335	493	46	.	.	PUNCT
inlawrev-2335	494	1	the	the	DET
inlawrev-2335	494	2	league	league	NOUN
inlawrev-2335	494	3	's	's	PART
inlawrev-2335	494	4	appeal	appeal	NOUN
inlawrev-2335	494	5	to	to	ADP
inlawrev-2335	494	6	taxpayers	taxpayer	NOUN
inlawrev-2335	494	7	declared	declare	VERB
inlawrev-2335	494	8	:	:	PUNCT
inlawrev-2335	494	9	[	[	X
inlawrev-2335	494	10	t]hese	t]hese	ADJ
inlawrev-2335	494	11	measures	measure	NOUN
inlawrev-2335	494	12	are	be	AUX
inlawrev-2335	494	13	in	in	ADP
inlawrev-2335	494	14	the	the	DET
inlawrev-2335	494	15	interest	interest	NOUN
inlawrev-2335	494	16	of	of	ADP
inlawrev-2335	494	17	all	all	DET
inlawrev-2335	494	18	honest	honest	ADJ
inlawrev-2335	494	19	taxpayers	taxpayer	NOUN
inlawrev-2335	494	20	.	.	PUNCT
inlawrev-2335	495	1	at	at	ADP
inlawrev-2335	495	2	the	the	DET
inlawrev-2335	495	3	present	present	ADJ
inlawrev-2335	495	4	time	time	NOUN
inlawrev-2335	495	5	,	,	PUNCT
inlawrev-2335	495	6	there	there	PRON
inlawrev-2335	495	7	is	be	VERB
inlawrev-2335	495	8	a	a	DET
inlawrev-2335	495	9	great	great	ADJ
inlawrev-2335	495	10	deal	deal	NOUN
inlawrev-2335	495	11	of	of	ADP
inlawrev-2335	495	12	concealment	concealment	NOUN
inlawrev-2335	495	13	of	of	ADP
inlawrev-2335	495	14	income	income	NOUN
inlawrev-2335	495	15	and	and	CCONJ
inlawrev-2335	495	16	there	there	PRON
inlawrev-2335	495	17	are	be	VERB
inlawrev-2335	495	18	taxable	taxable	ADJ
inlawrev-2335	495	19	persons	person	NOUN
inlawrev-2335	495	20	who	who	PRON
inlawrev-2335	495	21	pay	pay	VERB
inlawrev-2335	495	22	no	no	DET
inlawrev-2335	495	23	taxes	taxis	NOUN
inlawrev-2335	495	24	at	at	ADV
inlawrev-2335	495	25	all	all	ADV
inlawrev-2335	495	26	.	.	PUNCT
inlawrev-2335	496	1	if	if	SCONJ
inlawrev-2335	496	2	the	the	DET
inlawrev-2335	496	3	tax	tax	NOUN
inlawrev-2335	496	4	on	on	ADP
inlawrev-2335	496	5	all	all	DET
inlawrev-2335	496	6	income	income	NOUN
inlawrev-2335	496	7	could	could	AUX
inlawrev-2335	496	8	be	be	AUX
inlawrev-2335	496	9	brought	bring	VERB
inlawrev-2335	496	10	into	into	ADP
inlawrev-2335	496	11	the	the	DET
inlawrev-2335	496	12	treasuries	treasury	NOUN
inlawrev-2335	496	13	of	of	ADP
inlawrev-2335	496	14	the	the	DET
inlawrev-2335	496	15	various	various	ADJ
inlawrev-2335	496	16	states	state	NOUN
inlawrev-2335	496	17	concerned	concern	VERB
inlawrev-2335	496	18	,	,	PUNCT
inlawrev-2335	496	19	those	those	DET
inlawrev-2335	496	20	states	state	NOUN
inlawrev-2335	496	21	would	would	AUX
inlawrev-2335	496	22	find	find	VERB
inlawrev-2335	496	23	,	,	PUNCT
inlawrev-2335	496	24	as	as	SCONJ
inlawrev-2335	496	25	compared	compare	VERB
inlawrev-2335	496	26	with	with	ADP
inlawrev-2335	496	27	the	the	DET
inlawrev-2335	496	28	present	present	ADJ
inlawrev-2335	496	29	position	position	NOUN
inlawrev-2335	496	30	,	,	PUNCT
inlawrev-2335	496	31	a	a	DET
inlawrev-2335	496	32	very	very	ADV
inlawrev-2335	496	33	important	important	ADJ
inlawrev-2335	496	34	additional	additional	ADJ
inlawrev-2335	496	35	yield	yield	NOUN
inlawrev-2335	496	36	,	,	PUNCT
inlawrev-2335	496	37	which	which	PRON
inlawrev-2335	496	38	might	might	AUX
inlawrev-2335	496	39	.	.	PUNCT
inlawrev-2335	496	40	.	.	PUNCT
inlawrev-2335	497	1	.	.	PUNCT
inlawrev-2335	498	1	enable	enable	VERB
inlawrev-2335	498	2	them	they	PRON
inlawrev-2335	498	3	.	.	PUNCT
inlawrev-2335	498	4	.	.	PUNCT
inlawrev-2335	498	5	.	.	PUNCT
inlawrev-2335	499	1	to	to	PART
inlawrev-2335	499	2	reduce	reduce	VERB
inlawrev-2335	499	3	the	the	DET
inlawrev-2335	499	4	rates	rate	NOUN
inlawrev-2335	499	5	of	of	ADP
inlawrev-2335	499	6	their	their	PRON
inlawrev-2335	499	7	taxes	taxis	NOUN
inlawrev-2335	499	8	.	.	PUNCT
inlawrev-2335	500	1	"^	"^	PUNCT
inlawrev-2335	500	2	thus	thus	ADV
inlawrev-2335	500	3	,	,	PUNCT
inlawrev-2335	500	4	the	the	DET
inlawrev-2335	500	5	league	league	NOUN
inlawrev-2335	500	6	stressed	stress	VERB
inlawrev-2335	500	7	an	an	DET
inlawrev-2335	500	8	international	international	ADJ
inlawrev-2335	500	9	tax	tax	NOUN
inlawrev-2335	500	10	morality	morality	NOUN
inlawrev-2335	500	11	among	among	ADP
inlawrev-2335	500	12	taxpayers	taxpayer	NOUN
inlawrev-2335	500	13	which	which	PRON
inlawrev-2335	500	14	would	would	AUX
inlawrev-2335	500	15	enhance	enhance	VERB
inlawrev-2335	500	16	normal	normal	ADJ
inlawrev-2335	500	17	economic	economic	ADJ
inlawrev-2335	500	18	relations	relation	NOUN
inlawrev-2335	500	19	and	and	CCONJ
inlawrev-2335	500	20	at	at	ADP
inlawrev-2335	500	21	the	the	DET
inlawrev-2335	500	22	same	same	ADJ
inlawrev-2335	500	23	time	time	NOUN
inlawrev-2335	500	24	reduce	reduce	VERB
inlawrev-2335	500	25	the	the	DET
inlawrev-2335	500	26	burden	burden	NOUN
inlawrev-2335	500	27	on	on	ADP
inlawrev-2335	500	28	the	the	DET
inlawrev-2335	500	29	honest	honest	ADJ
inlawrev-2335	500	30	taxpayer	taxpayer	NOUN
inlawrev-2335	500	31	.	.	PUNCT
inlawrev-2335	501	1	given	give	VERB
inlawrev-2335	501	2	the	the	DET
inlawrev-2335	501	3	need	need	NOUN
inlawrev-2335	501	4	and	and	CCONJ
inlawrev-2335	501	5	desirability	desirability	NOUN
inlawrev-2335	501	6	of	of	ADP
inlawrev-2335	501	7	such	such	DET
inlawrev-2335	501	8	an	an	DET
inlawrev-2335	501	9	improved	improved	ADJ
inlawrev-2335	501	10	tax	tax	NOUN
inlawrev-2335	501	11	morality	morality	NOUN
inlawrev-2335	501	12	,	,	PUNCT
inlawrev-2335	501	13	the	the	DET
inlawrev-2335	501	14	league	league	NOUN
inlawrev-2335	501	15	was	be	AUX
inlawrev-2335	501	16	clear	clear	ADJ
inlawrev-2335	501	17	as	as	ADP
inlawrev-2335	501	18	to	to	ADP
inlawrev-2335	501	19	how	how	SCONJ
inlawrev-2335	501	20	it	it	PRON
inlawrev-2335	501	21	might	might	AUX
inlawrev-2335	501	22	be	be	AUX
inlawrev-2335	501	23	encouraged	encourage	VERB
inlawrev-2335	501	24	:	:	PUNCT
inlawrev-2335	501	25	it	it	PRON
inlawrev-2335	501	26	is	be	AUX
inlawrev-2335	501	27	indeed	indeed	ADV
inlawrev-2335	501	28	the	the	DET
inlawrev-2335	501	29	duty	duty	NOUN
inlawrev-2335	501	30	of	of	ADP
inlawrev-2335	501	31	revenue	revenue	NOUN
inlawrev-2335	501	32	authorities	authority	NOUN
inlawrev-2335	501	33	to	to	PART
inlawrev-2335	501	34	see	see	VERB
inlawrev-2335	501	35	that	that	SCONJ
inlawrev-2335	501	36	each	each	DET
inlawrev-2335	501	37	taxpayer	taxpayer	NOUN
inlawrev-2335	501	38	should	should	AUX
inlawrev-2335	501	39	pay	pay	VERB
inlawrev-2335	501	40	the	the	DET
inlawrev-2335	501	41	taxes	taxis	NOUN
inlawrev-2335	501	42	for	for	ADP
inlawrev-2335	501	43	which	which	PRON
inlawrev-2335	501	44	he	he	PRON
inlawrev-2335	501	45	has	have	AUX
inlawrev-2335	501	46	been	be	AUX
inlawrev-2335	501	47	assessed	assess	VERB
inlawrev-2335	501	48	according	accord	VERB
inlawrev-2335	501	49	to	to	ADP
inlawrev-2335	501	50	the	the	DET
inlawrev-2335	501	51	laws	law	NOUN
inlawrev-2335	501	52	of	of	ADP
inlawrev-2335	501	53	the	the	DET
inlawrev-2335	501	54	country	country	NOUN
inlawrev-2335	501	55	under	under	ADP
inlawrev-2335	501	56	the	the	DET
inlawrev-2335	501	57	jurisdiction	jurisdiction	NOUN
inlawrev-2335	501	58	of	of	ADP
inlawrev-2335	501	59	which	which	PRON
inlawrev-2335	501	60	he	he	PRON
inlawrev-2335	501	61	comes	come	VERB
inlawrev-2335	501	62	.	.	PUNCT
inlawrev-2335	502	1	failure	failure	NOUN
inlawrev-2335	502	2	to	to	PART
inlawrev-2335	502	3	collect	collect	VERB
inlawrev-2335	502	4	such	such	ADJ
inlawrev-2335	502	5	taxes	taxis	NOUN
inlawrev-2335	502	6	is	be	AUX
inlawrev-2335	502	7	indeed	indeed	ADV
inlawrev-2335	502	8	susceptible	susceptible	ADJ
inlawrev-2335	502	9	of	of	ADP
inlawrev-2335	502	10	impairing	impair	VERB
inlawrev-2335	502	11	the	the	DET
inlawrev-2335	502	12	services	service	NOUN
inlawrev-2335	502	13	which	which	PRON
inlawrev-2335	502	14	the	the	DET
inlawrev-2335	502	15	government	government	NOUN
inlawrev-2335	502	16	should	should	AUX
inlawrev-2335	502	17	render	render	VERB
inlawrev-2335	502	18	to	to	ADP
inlawrev-2335	502	19	the	the	DET
inlawrev-2335	502	20	public	public	NOUN
inlawrev-2335	502	21	or	or	CCONJ
inlawrev-2335	502	22	bringing	bring	VERB
inlawrev-2335	502	23	about	about	ADP
inlawrev-2335	502	24	an	an	DET
inlawrev-2335	502	25	increase	increase	NOUN
inlawrev-2335	502	26	of	of	ADP
inlawrev-2335	502	27	the	the	DET
inlawrev-2335	502	28	taxes	taxis	NOUN
inlawrev-2335	502	29	borne	bear	VERB
inlawrev-2335	502	30	by	by	ADP
inlawrev-2335	502	31	non	non	ADJ
inlawrev-2335	502	32	-	-	ADJ
inlawrev-2335	502	33	delinquent	delinquent	ADJ
inlawrev-2335	502	34	taxpayers	taxpayer	NOUN
inlawrev-2335	502	35	.	.	PUNCT
inlawrev-2335	503	1	'120	'120	ADJ
inlawrev-2335	503	2	a	a	DET
inlawrev-2335	503	3	second	second	ADJ
inlawrev-2335	503	4	problem	problem	NOUN
inlawrev-2335	503	5	caused	cause	VERB
inlawrev-2335	503	6	by	by	ADP
inlawrev-2335	503	7	tax	tax	NOUN
inlawrev-2335	503	8	evasion	evasion	NOUN
inlawrev-2335	503	9	was	be	AUX
inlawrev-2335	503	10	interference	interference	NOUN
inlawrev-2335	503	11	with	with	ADP
inlawrev-2335	503	12	the	the	DET
inlawrev-2335	503	13	free	free	ADJ
inlawrev-2335	503	14	circulation	circulation	NOUN
inlawrev-2335	503	15	of	of	ADP
inlawrev-2335	503	16	capital	capital	NOUN
inlawrev-2335	503	17	.	.	PUNCT
inlawrev-2335	504	1	the	the	DET
inlawrev-2335	504	2	financial	financial	ADJ
inlawrev-2335	504	3	committee	committee	NOUN
inlawrev-2335	504	4	,	,	PUNCT
inlawrev-2335	504	5	in	in	ADP
inlawrev-2335	504	6	response	response	NOUN
inlawrev-2335	504	7	to	to	ADP
inlawrev-2335	504	8	the	the	DET
inlawrev-2335	504	9	experts	expert	NOUN
inlawrev-2335	504	10	1925	1925	NUM
inlawrev-2335	504	11	resolutions	resolution	NOUN
inlawrev-2335	504	12	,	,	PUNCT
inlawrev-2335	504	13	reported	report	VERB
inlawrev-2335	504	14	to	to	ADP
inlawrev-2335	504	15	the	the	DET
inlawrev-2335	504	16	council	council	NOUN
inlawrev-2335	504	17	of	of	ADP
inlawrev-2335	504	18	the	the	DET
inlawrev-2335	504	19	league	league	NOUN
inlawrev-2335	504	20	that	that	SCONJ
inlawrev-2335	504	21	any	any	DET
inlawrev-2335	504	22	future	future	ADJ
inlawrev-2335	504	23	investigation	investigation	NOUN
inlawrev-2335	504	24	of	of	ADP
inlawrev-2335	504	25	the	the	DET
inlawrev-2335	504	26	problems	problem	NOUN
inlawrev-2335	504	27	of	of	ADP
inlawrev-2335	504	28	fiscal	fiscal	ADJ
inlawrev-2335	504	29	evasion	evasion	NOUN
inlawrev-2335	504	30	would	would	AUX
inlawrev-2335	504	31	have	have	VERB
inlawrev-2335	504	32	to	to	PART
inlawrev-2335	504	33	consider	consider	VERB
inlawrev-2335	504	34	'	'	PRON
inlawrev-2335	504	35	*	*	VERB
inlawrev-2335	504	36	the	the	DET
inlawrev-2335	504	37	disadvantage	disadvantage	NOUN
inlawrev-2335	504	38	of	of	ADP
inlawrev-2335	504	39	placing	place	VERB
inlawrev-2335	504	40	any	any	DET
inlawrev-2335	504	41	obstacles	obstacle	NOUN
inlawrev-2335	504	42	in	in	ADP
inlawrev-2335	504	43	the	the	DET
inlawrev-2335	504	44	way	way	NOUN
inlawrev-2335	504	45	of	of	ADP
inlawrev-2335	504	46	the	the	DET
inlawrev-2335	504	47	international	international	ADJ
inlawrev-2335	504	48	circulation	circulation	NOUN
inlawrev-2335	504	49	of	of	ADP
inlawrev-2335	504	50	capital	capital	NOUN
inlawrev-2335	504	51	,	,	PUNCT
inlawrev-2335	504	52	which	which	PRON
inlawrev-2335	504	53	is	be	AUX
inlawrev-2335	504	54	one	one	NUM
inlawrev-2335	504	55	of	of	ADP
inlawrev-2335	504	56	the	the	DET
inlawrev-2335	504	57	conditions	condition	NOUN
inlawrev-2335	504	58	of	of	ADP
inlawrev-2335	504	59	public	public	ADJ
inlawrev-2335	504	60	prosperity	prosperity	NOUN
inlawrev-2335	504	61	and	and	CCONJ
inlawrev-2335	504	62	world	world	NOUN
inlawrev-2335	504	63	economic	economic	ADJ
inlawrev-2335	504	64	reconstruction	reconstruction	NOUN
inlawrev-2335	504	65	.	.	PUNCT
inlawrev-2335	505	1	"'^	"'^	PUNCT
inlawrev-2335	505	2	'	'	PUNCT
inlawrev-2335	505	3	"	"	PUNCT
inlawrev-2335	505	4	"	"	PUNCT
inlawrev-2335	505	5	l.at	l.at	PROPN
inlawrev-2335	505	6	.	.	PROPN
inlawrev-2335	505	7	1925	1925	NUM
inlawrev-2335	505	8	,	,	PUNCT
inlawrev-2335	505	9	supra	supra	PROPN
inlawrev-2335	505	10	note	note	NOUN
inlawrev-2335	505	11	10	10	NUM
inlawrev-2335	505	12	,	,	PUNCT
inlawrev-2335	505	13	at	at	ADP
inlawrev-2335	505	14	22	22	NUM
inlawrev-2335	505	15	-	-	SYM
inlawrev-2335	505	16	28	28	NUM
inlawrev-2335	505	17	.	.	PUNCT
inlawrev-2335	506	1	"	"	PUNCT
inlawrev-2335	506	2	'	'	PUNCT
inlawrev-2335	506	3	see	see	VERB
inlawrev-2335	506	4	carroll	carroll	PROPN
inlawrev-2335	506	5	,	,	PUNCT
inlawrev-2335	506	6	supra	supra	PROPN
inlawrev-2335	506	7	note	note	PROPN
inlawrev-2335	506	8	13	13	NUM
inlawrev-2335	506	9	,	,	PUNCT
inlawrev-2335	506	10	at	at	ADP
inlawrev-2335	506	11	696	696	NUM
inlawrev-2335	506	12	-	-	SYM
inlawrev-2335	506	13	97	97	NUM
inlawrev-2335	506	14	.	.	PUNCT
inlawrev-2335	507	1	"	"	PUNCT
inlawrev-2335	507	2	»	»	PUNCT
inlawrev-2335	507	3	m	m	AUX
inlawrev-2335	507	4	"	"	PUNCT
inlawrev-2335	507	5	"	"	PUNCT
inlawrev-2335	507	6	l.at	l.at	PROPN
inlawrev-2335	507	7	.	.	PROPN
inlawrev-2335	507	8	1925	1925	NUM
inlawrev-2335	507	9	,	,	PUNCT
inlawrev-2335	507	10	supra	supra	PROPN
inlawrev-2335	507	11	note	note	NOUN
inlawrev-2335	507	12	10	10	NUM
inlawrev-2335	507	13	,	,	PUNCT
inlawrev-2335	507	14	at	at	ADP
inlawrev-2335	507	15	28	28	NUM
inlawrev-2335	507	16	.	.	PUNCT
inlawrev-2335	507	17	'	'	NUM
inlawrev-2335	507	18	^''l.n	^''l.n	NOUN
inlawrev-2335	507	19	1946	1946	NUM
inlawrev-2335	507	20	,	,	PUNCT
inlawrev-2335	507	21	supra	supra	PROPN
inlawrev-2335	507	22	note	note	NOUN
inlawrev-2335	507	23	32	32	NUM
inlawrev-2335	507	24	,	,	PUNCT
inlawrev-2335	507	25	at	at	ADP
inlawrev-2335	507	26	45	45	NUM
inlawrev-2335	507	27	-	-	SYM
inlawrev-2335	507	28	46	46	NUM
inlawrev-2335	507	29	.	.	PUNCT
inlawrev-2335	508	1	'	'	PUNCT
inlawrev-2335	508	2	^'l.n	^'l.n	NUM
inlawrev-2335	508	3	1927	1927	NUM
inlawrev-2335	508	4	,	,	PUNCT
inlawrev-2335	508	5	supra	supra	PROPN
inlawrev-2335	508	6	note	note	PROPN
inlawrev-2335	508	7	11	11	NUM
inlawrev-2335	508	8	,	,	PUNCT
inlawrev-2335	508	9	at	at	ADP
inlawrev-2335	508	10	5	5	NUM
inlawrev-2335	508	11	.	.	PUNCT
inlawrev-2335	508	12	1979	1979	NUM
inlawrev-2335	508	13	]	]	PUNCT
inlawrev-2335	508	14	international	international	ADJ
inlawrev-2335	508	15	taxation	taxation	NOUN
inlawrev-2335	508	16	365	365	NUM
inlawrev-2335	508	17	in	in	ADP
inlawrev-2335	508	18	the	the	DET
inlawrev-2335	508	19	process	process	NOUN
inlawrev-2335	508	20	of	of	ADP
inlawrev-2335	508	21	its	its	PRON
inlawrev-2335	508	22	investigation	investigation	NOUN
inlawrev-2335	508	23	,	,	PUNCT
inlawrev-2335	508	24	the	the	DET
inlawrev-2335	508	25	league	league	NOUN
inlawrev-2335	508	26	had	have	VERB
inlawrev-2335	508	27	to	to	PART
inlawrev-2335	508	28	determine	determine	VERB
inlawrev-2335	508	29	whether	whether	SCONJ
inlawrev-2335	508	30	the	the	DET
inlawrev-2335	508	31	model	model	NOUN
inlawrev-2335	508	32	conventions	convention	NOUN
inlawrev-2335	508	33	should	should	AUX
inlawrev-2335	508	34	be	be	AUX
inlawrev-2335	508	35	multilateral	multilateral	ADJ
inlawrev-2335	508	36	or	or	CCONJ
inlawrev-2335	508	37	bilateral	bilateral	ADJ
inlawrev-2335	508	38	in	in	ADP
inlawrev-2335	508	39	form	form	NOUN
inlawrev-2335	508	40	.	.	PUNCT
inlawrev-2335	509	1	notwithstanding	notwithstanding	ADP
inlawrev-2335	509	2	the	the	DET
inlawrev-2335	509	3	league	league	NOUN
inlawrev-2335	509	4	's	's	PART
inlawrev-2335	509	5	previous	previous	ADJ
inlawrev-2335	509	6	conclusions	conclusion	NOUN
inlawrev-2335	509	7	as	as	ADP
inlawrev-2335	509	8	to	to	ADP
inlawrev-2335	509	9	the	the	DET
inlawrev-2335	509	10	necessity	necessity	NOUN
inlawrev-2335	509	11	of	of	ADP
inlawrev-2335	509	12	an	an	DET
inlawrev-2335	509	13	agreement	agreement	NOUN
inlawrev-2335	509	14	by	by	ADP
inlawrev-2335	509	15	as	as	ADV
inlawrev-2335	509	16	many	many	ADJ
inlawrev-2335	509	17	nations	nation	NOUN
inlawrev-2335	509	18	as	as	ADP
inlawrev-2335	509	19	possible	possible	ADJ
inlawrev-2335	509	20	,	,	PUNCT
inlawrev-2335	509	21	the	the	DET
inlawrev-2335	509	22	league	league	NOUN
inlawrev-2335	509	23	was	be	AUX
inlawrev-2335	509	24	forced	force	VERB
inlawrev-2335	509	25	to	to	PART
inlawrev-2335	509	26	use	use	VERB
inlawrev-2335	509	27	the	the	DET
inlawrev-2335	509	28	bilateral	bilateral	ADJ
inlawrev-2335	509	29	approach	approach	NOUN
inlawrev-2335	509	30	.	.	PUNCT
inlawrev-2335	510	1	such	such	DET
inlawrev-2335	510	2	a	a	DET
inlawrev-2335	510	3	course	course	NOUN
inlawrev-2335	510	4	was	be	AUX
inlawrev-2335	510	5	dictated	dictate	VERB
inlawrev-2335	510	6	by	by	ADP
inlawrev-2335	510	7	the	the	DET
inlawrev-2335	510	8	diversity	diversity	NOUN
inlawrev-2335	510	9	of	of	ADP
inlawrev-2335	510	10	the	the	DET
inlawrev-2335	510	11	fiscal	fiscal	ADJ
inlawrev-2335	510	12	systems	system	NOUN
inlawrev-2335	510	13	represented	represent	VERB
inlawrev-2335	510	14	.	.	PUNCT
inlawrev-2335	511	1	the	the	DET
inlawrev-2335	511	2	use	use	NOUN
inlawrev-2335	511	3	of	of	ADP
inlawrev-2335	511	4	a	a	DET
inlawrev-2335	511	5	collective	collective	ADJ
inlawrev-2335	511	6	or	or	CCONJ
inlawrev-2335	511	7	multilateral	multilateral	ADJ
inlawrev-2335	511	8	approach	approach	NOUN
inlawrev-2335	511	9	would	would	AUX
inlawrev-2335	511	10	preclude	preclude	VERB
inlawrev-2335	511	11	the	the	DET
inlawrev-2335	511	12	need	need	NOUN
inlawrev-2335	511	13	for	for	ADP
inlawrev-2335	511	14	delicate	delicate	ADJ
inlawrev-2335	511	15	negotiations	negotiation	NOUN
inlawrev-2335	511	16	between	between	ADP
inlawrev-2335	511	17	the	the	DET
inlawrev-2335	511	18	governments	government	NOUN
inlawrev-2335	511	19	due	due	ADJ
inlawrev-2335	511	20	to	to	ADP
inlawrev-2335	511	21	fundamental	fundamental	ADJ
inlawrev-2335	511	22	differences	difference	NOUN
inlawrev-2335	511	23	in	in	ADP
inlawrev-2335	511	24	their	their	PRON
inlawrev-2335	511	25	systems	system	NOUN
inlawrev-2335	511	26	.	.	PUNCT
inlawrev-2335	512	1	the	the	DET
inlawrev-2335	512	2	need	need	NOUN
inlawrev-2335	512	3	to	to	PART
inlawrev-2335	512	4	consider	consider	VERB
inlawrev-2335	512	5	diverse	diverse	ADJ
inlawrev-2335	512	6	public	public	ADJ
inlawrev-2335	512	7	opinions	opinion	NOUN
inlawrev-2335	512	8	in	in	ADP
inlawrev-2335	512	9	the	the	DET
inlawrev-2335	512	10	various	various	ADJ
inlawrev-2335	512	11	countries	country	NOUN
inlawrev-2335	512	12	in	in	ADP
inlawrev-2335	512	13	order	order	NOUN
inlawrev-2335	512	14	to	to	PART
inlawrev-2335	512	15	engender	engender	VERB
inlawrev-2335	512	16	taxpayer	taxpayer	NOUN
inlawrev-2335	512	17	confidence	confidence	NOUN
inlawrev-2335	512	18	and	and	CCONJ
inlawrev-2335	512	19	support	support	NOUN
inlawrev-2335	512	20	further	far	ADV
inlawrev-2335	512	21	convinced	convince	VERB
inlawrev-2335	512	22	the	the	DET
inlawrev-2335	512	23	league	league	NOUN
inlawrev-2335	512	24	to	to	PART
inlawrev-2335	512	25	follow	follow	VERB
inlawrev-2335	512	26	the	the	DET
inlawrev-2335	512	27	bilateral	bilateral	ADJ
inlawrev-2335	512	28	route	route	NOUN
inlawrev-2335	512	29	.	.	PUNCT
inlawrev-2335	513	1	^^^	^^^	ADP
inlawrev-2335	513	2	the	the	DET
inlawrev-2335	513	3	committee	committee	NOUN
inlawrev-2335	513	4	,	,	PUNCT
inlawrev-2335	513	5	therefore	therefore	ADV
inlawrev-2335	513	6	,	,	PUNCT
inlawrev-2335	513	7	reasoned	reason	VERB
inlawrev-2335	513	8	that	that	SCONJ
inlawrev-2335	513	9	it	it	PRON
inlawrev-2335	513	10	would	would	AUX
inlawrev-2335	513	11	establish	establish	VERB
inlawrev-2335	513	12	standards	standard	NOUN
inlawrev-2335	513	13	which	which	PRON
inlawrev-2335	513	14	would	would	AUX
inlawrev-2335	513	15	both	both	PRON
inlawrev-2335	513	16	allow	allow	VERB
inlawrev-2335	513	17	for	for	ADP
inlawrev-2335	513	18	the	the	DET
inlawrev-2335	513	19	necessary	necessary	ADJ
inlawrev-2335	513	20	bilateral	bilateral	ADJ
inlawrev-2335	513	21	negotiations	negotiation	NOUN
inlawrev-2335	513	22	and	and	CCONJ
inlawrev-2335	513	23	introduce	introduce	VERB
inlawrev-2335	513	24	a	a	DET
inlawrev-2335	513	25	certain	certain	ADJ
inlawrev-2335	513	26	measure	measure	NOUN
inlawrev-2335	513	27	of	of	ADP
inlawrev-2335	513	28	uniformity	uniformity	NOUN
inlawrev-2335	513	29	in	in	ADP
inlawrev-2335	513	30	international	international	ADJ
inlawrev-2335	513	31	fiscal	fiscal	ADJ
inlawrev-2335	513	32	law	law	NOUN
inlawrev-2335	513	33	.	.	PUNCT
inlawrev-2335	514	1	thus	thus	ADV
inlawrev-2335	514	2	,	,	PUNCT
inlawrev-2335	514	3	forced	force	VERB
inlawrev-2335	514	4	to	to	PART
inlawrev-2335	514	5	work	work	VERB
inlawrev-2335	514	6	at	at	ADP
inlawrev-2335	514	7	a	a	DET
inlawrev-2335	514	8	higher	high	ADJ
inlawrev-2335	514	9	level	level	NOUN
inlawrev-2335	514	10	of	of	ADP
inlawrev-2335	514	11	abstraction	abstraction	NOUN
inlawrev-2335	514	12	than	than	SCONJ
inlawrev-2335	514	13	desired	desire	VERB
inlawrev-2335	514	14	,	,	PUNCT
inlawrev-2335	514	15	the	the	DET
inlawrev-2335	514	16	league	league	NOUN
inlawrev-2335	514	17	requested	request	VERB
inlawrev-2335	514	18	the	the	DET
inlawrev-2335	514	19	various	various	ADJ
inlawrev-2335	514	20	nations	nation	NOUN
inlawrev-2335	514	21	to	to	PART
inlawrev-2335	514	22	subscribe	subscribe	VERB
inlawrev-2335	514	23	to	to	ADP
inlawrev-2335	514	24	basic	basic	ADJ
inlawrev-2335	514	25	standards	standard	NOUN
inlawrev-2335	514	26	and	and	CCONJ
inlawrev-2335	514	27	commit	commit	VERB
inlawrev-2335	514	28	themselves	themselves	PRON
inlawrev-2335	514	29	to	to	ADP
inlawrev-2335	514	30	general	general	ADJ
inlawrev-2335	514	31	patterns	pattern	NOUN
inlawrev-2335	514	32	of	of	ADP
inlawrev-2335	514	33	assistance	assistance	NOUN
inlawrev-2335	514	34	.	.	PUNCT
inlawrev-2335	515	1	^^^	^^^	ADJ
inlawrev-2335	515	2	unfortunately	unfortunately	ADV
inlawrev-2335	515	3	,	,	PUNCT
inlawrev-2335	515	4	some	some	DET
inlawrev-2335	515	5	nations	nation	NOUN
inlawrev-2335	515	6	believed	believe	VERB
inlawrev-2335	515	7	this	this	PRON
inlawrev-2335	515	8	was	be	AUX
inlawrev-2335	515	9	the	the	DET
inlawrev-2335	515	10	league	league	NOUN
inlawrev-2335	515	11	's	's	PART
inlawrev-2335	515	12	sole	sole	ADJ
inlawrev-2335	515	13	request	request	NOUN
inlawrev-2335	515	14	.	.	PUNCT
inlawrev-2335	516	1	but	but	CCONJ
inlawrev-2335	516	2	the	the	DET
inlawrev-2335	516	3	league	league	NOUN
inlawrev-2335	516	4	asked	ask	VERB
inlawrev-2335	516	5	for	for	ADP
inlawrev-2335	516	6	much	much	ADV
inlawrev-2335	516	7	more	more	ADJ
inlawrev-2335	516	8	,	,	PUNCT
inlawrev-2335	516	9	including	include	VERB
inlawrev-2335	516	10	the	the	DET
inlawrev-2335	516	11	promulgation	promulgation	NOUN
inlawrev-2335	516	12	of	of	ADP
inlawrev-2335	516	13	regulations	regulation	NOUN
inlawrev-2335	516	14	and	and	CCONJ
inlawrev-2335	516	15	more	more	ADV
inlawrev-2335	516	16	specific	specific	ADJ
inlawrev-2335	516	17	provisions	provision	NOUN
inlawrev-2335	516	18	suited	suit	VERB
inlawrev-2335	516	19	to	to	ADP
inlawrev-2335	516	20	each	each	DET
inlawrev-2335	516	21	country	country	NOUN
inlawrev-2335	516	22	's	's	PART
inlawrev-2335	516	23	peculiar	peculiar	ADJ
inlawrev-2335	516	24	tax	tax	NOUN
inlawrev-2335	516	25	system	system	NOUN
inlawrev-2335	516	26	pursuant	pursuant	ADJ
inlawrev-2335	516	27	to	to	ADP
inlawrev-2335	516	28	any	any	DET
inlawrev-2335	516	29	bilateral	bilateral	ADJ
inlawrev-2335	516	30	negotiations	negotiation	NOUN
inlawrev-2335	516	31	:	:	PUNCT
inlawrev-2335	517	1	[	[	X
inlawrev-2335	517	2	i]t	i]t	PRON
inlawrev-2335	517	3	will	will	AUX
inlawrev-2335	517	4	be	be	AUX
inlawrev-2335	517	5	necessary	necessary	ADJ
inlawrev-2335	517	6	to	to	PART
inlawrev-2335	517	7	draw	draw	VERB
inlawrev-2335	517	8	up	up	ADP
inlawrev-2335	517	9	regulations	regulation	NOUN
inlawrev-2335	517	10	for	for	ADP
inlawrev-2335	517	11	the	the	DET
inlawrev-2335	517	12	application	application	NOUN
inlawrev-2335	517	13	of	of	ADP
inlawrev-2335	517	14	the	the	DET
inlawrev-2335	517	15	convention	convention	NOUN
inlawrev-2335	517	16	.	.	PUNCT
inlawrev-2335	518	1	in	in	ADP
inlawrev-2335	518	2	the	the	DET
inlawrev-2335	518	3	committee	committee	NOUN
inlawrev-2335	518	4	's	's	PART
inlawrev-2335	518	5	opinion	opinion	NOUN
inlawrev-2335	518	6	,	,	PUNCT
inlawrev-2335	518	7	it	it	PRON
inlawrev-2335	518	8	would	would	AUX
inlawrev-2335	518	9	be	be	AUX
inlawrev-2335	518	10	best	good	ADJ
inlawrev-2335	518	11	that	that	SCONJ
inlawrev-2335	518	12	these	these	DET
inlawrev-2335	518	13	rules	rule	NOUN
inlawrev-2335	518	14	should	should	AUX
inlawrev-2335	518	15	not	not	PART
inlawrev-2335	518	16	be	be	AUX
inlawrev-2335	518	17	laid	lay	VERB
inlawrev-2335	518	18	down	down	ADP
inlawrev-2335	518	19	in	in	ADP
inlawrev-2335	518	20	the	the	DET
inlawrev-2335	518	21	conventions	convention	NOUN
inlawrev-2335	518	22	themselves	themselves	PRON
inlawrev-2335	518	23	.	.	PUNCT
inlawrev-2335	519	1	they	they	PRON
inlawrev-2335	519	2	are	be	AUX
inlawrev-2335	519	3	of	of	ADP
inlawrev-2335	519	4	too	too	ADV
inlawrev-2335	519	5	special	special	ADJ
inlawrev-2335	519	6	a	a	DET
inlawrev-2335	519	7	nature	nature	NOUN
inlawrev-2335	519	8	,	,	PUNCT
inlawrev-2335	519	9	and	and	CCONJ
inlawrev-2335	519	10	,	,	PUNCT
inlawrev-2335	519	11	moreover	moreover	ADV
inlawrev-2335	519	12	,	,	PUNCT
inlawrev-2335	519	13	the	the	DET
inlawrev-2335	519	14	fact	fact	NOUN
inlawrev-2335	519	15	that	that	SCONJ
inlawrev-2335	519	16	they	they	PRON
inlawrev-2335	519	17	were	be	AUX
inlawrev-2335	519	18	embodied	embody	VERB
inlawrev-2335	519	19	in	in	ADP
inlawrev-2335	519	20	a	a	DET
inlawrev-2335	519	21	convention	convention	NOUN
inlawrev-2335	519	22	might	might	AUX
inlawrev-2335	519	23	delay	delay	VERB
inlawrev-2335	519	24	the	the	DET
inlawrev-2335	519	25	introduction	introduction	NOUN
inlawrev-2335	519	26	of	of	ADP
inlawrev-2335	519	27	changes	change	NOUN
inlawrev-2335	519	28	which	which	PRON
inlawrev-2335	519	29	circumstances	circumstance	NOUN
inlawrev-2335	519	30	or	or	CCONJ
inlawrev-2335	519	31	experience	experience	NOUN
inlawrev-2335	519	32	had	have	AUX
inlawrev-2335	519	33	shown	show	VERB
inlawrev-2335	519	34	to	to	PART
inlawrev-2335	519	35	be	be	AUX
inlawrev-2335	519	36	necessary	necessary	ADJ
inlawrev-2335	519	37	.	.	PUNCT
inlawrev-2335	520	1	accordingly	accordingly	ADV
inlawrev-2335	520	2	,	,	PUNCT
inlawrev-2335	520	3	the	the	DET
inlawrev-2335	520	4	committee	committee	NOUN
inlawrev-2335	520	5	proposes	propose	VERB
inlawrev-2335	520	6	that	that	SCONJ
inlawrev-2335	520	7	the	the	DET
inlawrev-2335	520	8	highest	high	ADJ
inlawrev-2335	520	9	fiscal	fiscal	ADJ
inlawrev-2335	520	10	authorities	authority	NOUN
inlawrev-2335	520	11	should	should	AUX
inlawrev-2335	520	12	be	be	AUX
inlawrev-2335	520	13	left	leave	VERB
inlawrev-2335	520	14	free	free	ADJ
inlawrev-2335	520	15	to	to	PART
inlawrev-2335	520	16	agree	agree	VERB
inlawrev-2335	520	17	upon	upon	SCONJ
inlawrev-2335	520	18	the	the	DET
inlawrev-2335	520	19	practical	practical	ADJ
inlawrev-2335	520	20	measures	measure	NOUN
inlawrev-2335	520	21	necessary	necessary	ADJ
inlawrev-2335	520	22	to	to	PART
inlawrev-2335	520	23	implement	implement	VERB
inlawrev-2335	520	24	the	the	DET
inlawrev-2335	520	25	convention.^^^	convention.^^^	PROPN
inlawrev-2335	520	26	one	one	NUM
inlawrev-2335	520	27	of	of	ADP
inlawrev-2335	520	28	the	the	DET
inlawrev-2335	520	29	more	more	ADV
inlawrev-2335	520	30	pervasive	pervasive	ADJ
inlawrev-2335	520	31	considerations	consideration	NOUN
inlawrev-2335	520	32	with	with	ADP
inlawrev-2335	520	33	which	which	PRON
inlawrev-2335	520	34	the	the	DET
inlawrev-2335	520	35	league	league	NOUN
inlawrev-2335	520	36	chose	choose	VERB
inlawrev-2335	520	37	to	to	PART
inlawrev-2335	520	38	deal	deal	VERB
inlawrev-2335	520	39	was	be	AUX
inlawrev-2335	520	40	the	the	DET
inlawrev-2335	520	41	notion	notion	NOUN
inlawrev-2335	520	42	of	of	ADP
inlawrev-2335	520	43	protecting	protect	VERB
inlawrev-2335	520	44	national	national	ADJ
inlawrev-2335	520	45	sovereignty.^^^	sovereignty.^^^	PROPN
inlawrev-2335	520	46	this	this	DET
inlawrev-2335	520	47	idea	idea	NOUN
inlawrev-2335	520	48	reduced	reduce	VERB
inlawrev-2335	520	49	itself	itself	PRON
inlawrev-2335	520	50	into	into	ADP
inlawrev-2335	520	51	three	three	NUM
inlawrev-2335	520	52	principles	principle	NOUN
inlawrev-2335	520	53	.	.	PUNCT
inlawrev-2335	521	1	the	the	DET
inlawrev-2335	521	2	first	first	ADJ
inlawrev-2335	521	3	was	be	AUX
inlawrev-2335	521	4	that	that	SCONJ
inlawrev-2335	521	5	tax	tax	NOUN
inlawrev-2335	521	6	claims	claim	NOUN
inlawrev-2335	521	7	from	from	ADP
inlawrev-2335	521	8	another	another	DET
inlawrev-2335	521	9	government	government	NOUN
inlawrev-2335	521	10	would	would	AUX
inlawrev-2335	521	11	not	not	PART
inlawrev-2335	521	12	be	be	AUX
inlawrev-2335	521	13	privileged	privileged	ADJ
inlawrev-2335	521	14	debts	debt	NOUN
inlawrev-2335	521	15	.	.	PUNCT
inlawrev-2335	522	1	the	the	DET
inlawrev-2335	522	2	purpose	purpose	NOUN
inlawrev-2335	522	3	was	be	AUX
inlawrev-2335	522	4	,	,	PUNCT
inlawrev-2335	522	5	of	of	ADP
inlawrev-2335	522	6	course	course	NOUN
inlawrev-2335	522	7	,	,	PUNCT
inlawrev-2335	522	8	to	to	PART
inlawrev-2335	522	9	protect	protect	VERB
inlawrev-2335	522	10	the	the	DET
inlawrev-2335	522	11	rights	right	NOUN
inlawrev-2335	522	12	of	of	ADP
inlawrev-2335	522	13	both	both	CCONJ
inlawrev-2335	522	14	general	general	ADJ
inlawrev-2335	522	15	and	and	CCONJ
inlawrev-2335	522	16	governmental	governmental	ADJ
inlawrev-2335	522	17	creditors	creditor	NOUN
inlawrev-2335	522	18	by	by	ADP
inlawrev-2335	522	19	preserving	preserve	VERB
inlawrev-2335	522	20	their	their	PRON
inlawrev-2335	522	21	positions	position	NOUN
inlawrev-2335	522	22	against	against	ADP
inlawrev-2335	522	23	the	the	DET
inlawrev-2335	522	24	'	'	NUM
inlawrev-2335	522	25	^see	^see	NUM
inlawrev-2335	523	1	i	i	PRON
inlawrev-2335	523	2	d.	d.	PROPN
inlawrev-2335	523	3	at	at	ADP
inlawrev-2335	523	4	8	8	NUM
inlawrev-2335	523	5	-	-	SYM
inlawrev-2335	523	6	9	9	NUM
inlawrev-2335	523	7	.	.	PUNCT
inlawrev-2335	523	8	'	'	PUNCT
inlawrev-2335	523	9	^'id	^'id	NUM
inlawrev-2335	523	10	.	.	PUNCT
inlawrev-2335	524	1	at	at	ADP
inlawrev-2335	524	2	8	8	NUM
inlawrev-2335	524	3	.	.	PUNCT
inlawrev-2335	524	4	''	''	PUNCT
inlawrev-2335	524	5	'	'	PUNCT
inlawrev-2335	524	6	i	i	PRON
inlawrev-2335	524	7	d.	d.	PROPN
inlawrev-2335	524	8	at	at	ADP
inlawrev-2335	524	9	26	26	NUM
inlawrev-2335	524	10	.	.	PUNCT
inlawrev-2335	524	11	'	'	PUNCT
inlawrev-2335	524	12	^^l.n	^^l.n	PUNCT
inlawrev-2335	524	13	.	.	PROPN
inlawrev-2335	524	14	1925	1925	NUM
inlawrev-2335	524	15	,	,	PUNCT
inlawrev-2335	524	16	supra	supra	PROPN
inlawrev-2335	524	17	note	note	NOUN
inlawrev-2335	524	18	10	10	NUM
inlawrev-2335	524	19	,	,	PUNCT
inlawrev-2335	524	20	at	at	ADP
inlawrev-2335	524	21	27	27	NUM
inlawrev-2335	524	22	.	.	PUNCT
inlawrev-2335	525	1	366	366	NUM
inlawrev-2335	525	2	indiana	indiana	PROPN
inlawrev-2335	525	3	law	law	PROPN
inlawrev-2335	525	4	review	review	NOUN
inlawrev-2335	525	5	[	[	X
inlawrev-2335	525	6	vol	vol	NOUN
inlawrev-2335	525	7	.	.	PUNCT
inlawrev-2335	525	8	12:341	12:341	NUM
inlawrev-2335	525	9	taxpayer	taxpayer	NOUN
inlawrev-2335	525	10	relative	relative	ADJ
inlawrev-2335	525	11	to	to	ADP
inlawrev-2335	525	12	the	the	DET
inlawrev-2335	525	13	foreign	foreign	ADJ
inlawrev-2335	525	14	tax	tax	NOUN
inlawrev-2335	525	15	claim	claim	NOUN
inlawrev-2335	525	16	.	.	PUNCT
inlawrev-2335	526	1	the	the	DET
inlawrev-2335	526	2	second	second	ADJ
inlawrev-2335	526	3	was	be	AUX
inlawrev-2335	526	4	that	that	SCONJ
inlawrev-2335	526	5	the	the	DET
inlawrev-2335	526	6	foreign	foreign	ADJ
inlawrev-2335	526	7	claim	claim	NOUN
inlawrev-2335	526	8	had	have	VERB
inlawrev-2335	526	9	to	to	PART
inlawrev-2335	526	10	be	be	AUX
inlawrev-2335	526	11	res	re	NOUN
inlawrev-2335	526	12	judicata	judicata	NOUN
inlawrev-2335	526	13	.	.	PUNCT
inlawrev-2335	527	1	this	this	PRON
inlawrev-2335	527	2	was	be	AUX
inlawrev-2335	527	3	meant	mean	VERB
inlawrev-2335	527	4	to	to	PART
inlawrev-2335	527	5	prevent	prevent	VERB
inlawrev-2335	527	6	the	the	DET
inlawrev-2335	527	7	courts	court	NOUN
inlawrev-2335	527	8	of	of	ADP
inlawrev-2335	527	9	one	one	NUM
inlawrev-2335	527	10	nation	nation	NOUN
inlawrev-2335	527	11	from	from	ADP
inlawrev-2335	527	12	interpreting	interpret	VERB
inlawrev-2335	527	13	or	or	CCONJ
inlawrev-2335	527	14	having	have	VERB
inlawrev-2335	527	15	to	to	PART
inlawrev-2335	527	16	interpret	interpret	VERB
inlawrev-2335	527	17	the	the	DET
inlawrev-2335	527	18	tax	tax	NOUN
inlawrev-2335	527	19	laws	law	NOUN
inlawrev-2335	527	20	of	of	ADP
inlawrev-2335	527	21	another	another	PRON
inlawrev-2335	527	22	.	.	PUNCT
inlawrev-2335	528	1	the	the	DET
inlawrev-2335	528	2	third	third	ADJ
inlawrev-2335	528	3	principle	principle	NOUN
inlawrev-2335	528	4	was	be	AUX
inlawrev-2335	528	5	that	that	SCONJ
inlawrev-2335	528	6	the	the	DET
inlawrev-2335	528	7	enforcing	enforce	VERB
inlawrev-2335	528	8	state	state	NOUN
inlawrev-2335	528	9	could	could	AUX
inlawrev-2335	528	10	neither	neither	CCONJ
inlawrev-2335	528	11	be	be	AUX
inlawrev-2335	528	12	made	make	VERB
inlawrev-2335	528	13	to	to	PART
inlawrev-2335	528	14	use	use	VERB
inlawrev-2335	528	15	methods	method	NOUN
inlawrev-2335	528	16	other	other	ADJ
inlawrev-2335	528	17	than	than	ADP
inlawrev-2335	528	18	those	those	PRON
inlawrev-2335	528	19	which	which	PRON
inlawrev-2335	528	20	it	it	PRON
inlawrev-2335	528	21	had	have	VERB
inlawrev-2335	528	22	nor	nor	CCONJ
inlawrev-2335	528	23	be	be	AUX
inlawrev-2335	528	24	forced	force	VERB
inlawrev-2335	528	25	to	to	PART
inlawrev-2335	528	26	use	use	VERB
inlawrev-2335	528	27	methods	method	NOUN
inlawrev-2335	528	28	not	not	PART
inlawrev-2335	528	29	provided	provide	VERB
inlawrev-2335	528	30	for	for	ADP
inlawrev-2335	528	31	under	under	ADP
inlawrev-2335	528	32	the	the	DET
inlawrev-2335	528	33	laws	law	NOUN
inlawrev-2335	528	34	of	of	ADP
inlawrev-2335	528	35	the	the	DET
inlawrev-2335	528	36	applying	apply	VERB
inlawrev-2335	528	37	state	state	NOUN
inlawrev-2335	528	38	.	.	PUNCT
inlawrev-2335	529	1	behind	behind	ADP
inlawrev-2335	529	2	this	this	PRON
inlawrev-2335	529	3	was	be	AUX
inlawrev-2335	529	4	the	the	DET
inlawrev-2335	529	5	notion	notion	NOUN
inlawrev-2335	529	6	that	that	SCONJ
inlawrev-2335	529	7	a	a	DET
inlawrev-2335	529	8	nation	nation	NOUN
inlawrev-2335	529	9	's	's	PART
inlawrev-2335	529	10	legal	legal	ADJ
inlawrev-2335	529	11	processes	process	NOUN
inlawrev-2335	529	12	were	be	AUX
inlawrev-2335	529	13	to	to	PART
inlawrev-2335	529	14	be	be	AUX
inlawrev-2335	529	15	free	free	ADJ
inlawrev-2335	529	16	from	from	ADP
inlawrev-2335	529	17	employment	employment	NOUN
inlawrev-2335	529	18	of	of	ADP
inlawrev-2335	529	19	measures	measure	NOUN
inlawrev-2335	529	20	based	base	VERB
inlawrev-2335	529	21	on	on	ADP
inlawrev-2335	529	22	alien	alien	ADJ
inlawrev-2335	529	23	concepts	concept	NOUN
inlawrev-2335	529	24	,	,	PUNCT
inlawrev-2335	529	25	and	and	CCONJ
inlawrev-2335	529	26	that	that	SCONJ
inlawrev-2335	529	27	the	the	DET
inlawrev-2335	529	28	specific	specific	ADJ
inlawrev-2335	529	29	means	mean	NOUN
inlawrev-2335	529	30	of	of	ADP
inlawrev-2335	529	31	carrying	carry	VERB
inlawrev-2335	529	32	out	out	ADP
inlawrev-2335	529	33	the	the	DET
inlawrev-2335	529	34	intended	intend	VERB
inlawrev-2335	529	35	collection	collection	NOUN
inlawrev-2335	529	36	assistance	assistance	NOUN
inlawrev-2335	529	37	would	would	AUX
inlawrev-2335	529	38	have	have	VERB
inlawrev-2335	529	39	to	to	PART
inlawrev-2335	529	40	be	be	AUX
inlawrev-2335	529	41	dictated	dictate	VERB
inlawrev-2335	529	42	by	by	ADP
inlawrev-2335	529	43	each	each	DET
inlawrev-2335	529	44	nation	nation	NOUN
inlawrev-2335	529	45	's	's	PART
inlawrev-2335	529	46	own	own	ADJ
inlawrev-2335	529	47	internal	internal	ADJ
inlawrev-2335	529	48	legislation.^^	legislation.^^	NOUN
inlawrev-2335	529	49	®	®	NOUN
inlawrev-2335	529	50	there	there	PRON
inlawrev-2335	529	51	were	be	VERB
inlawrev-2335	529	52	three	three	NUM
inlawrev-2335	529	53	basic	basic	ADJ
inlawrev-2335	529	54	reasons	reason	NOUN
inlawrev-2335	529	55	for	for	ADP
inlawrev-2335	529	56	the	the	DET
inlawrev-2335	529	57	requirement	requirement	NOUN
inlawrev-2335	529	58	that	that	SCONJ
inlawrev-2335	529	59	all	all	DET
inlawrev-2335	529	60	claims	claim	NOUN
inlawrev-2335	529	61	possess	possess	VERB
inlawrev-2335	529	62	the	the	DET
inlawrev-2335	529	63	final	final	ADJ
inlawrev-2335	529	64	character	character	NOUN
inlawrev-2335	529	65	of	of	ADP
inlawrev-2335	529	66	res	re	NOUN
inlawrev-2335	529	67	judicata	judicata	NOUN
inlawrev-2335	529	68	.	.	PUNCT
inlawrev-2335	530	1	the	the	DET
inlawrev-2335	530	2	first	first	ADJ
inlawrev-2335	530	3	was	be	AUX
inlawrev-2335	530	4	to	to	PART
inlawrev-2335	530	5	preserve	preserve	VERB
inlawrev-2335	530	6	the	the	DET
inlawrev-2335	530	7	sovereignty	sovereignty	NOUN
inlawrev-2335	530	8	of	of	ADP
inlawrev-2335	530	9	both	both	CCONJ
inlawrev-2335	530	10	the	the	DET
inlawrev-2335	530	11	applying	apply	VERB
inlawrev-2335	530	12	state	state	NOUN
inlawrev-2335	530	13	and	and	CCONJ
inlawrev-2335	530	14	the	the	DET
inlawrev-2335	530	15	state	state	NOUN
inlawrev-2335	530	16	to	to	PART
inlawrev-2335	530	17	which	which	PRON
inlawrev-2335	530	18	application	application	NOUN
inlawrev-2335	530	19	was	be	AUX
inlawrev-2335	530	20	made	make	VERB
inlawrev-2335	530	21	.	.	PUNCT
inlawrev-2335	531	1	the	the	DET
inlawrev-2335	531	2	second	second	ADJ
inlawrev-2335	531	3	was	be	AUX
inlawrev-2335	531	4	to	to	PART
inlawrev-2335	531	5	avoid	avoid	VERB
inlawrev-2335	531	6	the	the	DET
inlawrev-2335	531	7	possibility	possibility	NOUN
inlawrev-2335	531	8	of	of	ADP
inlawrev-2335	531	9	a	a	DET
inlawrev-2335	531	10	nation	nation	NOUN
inlawrev-2335	531	11	's	's	PART
inlawrev-2335	531	12	courts	court	NOUN
inlawrev-2335	531	13	being	be	AUX
inlawrev-2335	531	14	burdened	burden	VERB
inlawrev-2335	531	15	with	with	ADP
inlawrev-2335	531	16	the	the	DET
inlawrev-2335	531	17	expensive	expensive	ADJ
inlawrev-2335	531	18	and	and	CCONJ
inlawrev-2335	531	19	time	time	NOUN
inlawrev-2335	531	20	consuming	consume	VERB
inlawrev-2335	531	21	task	task	NOUN
inlawrev-2335	531	22	of	of	ADP
inlawrev-2335	531	23	interpreting	interpret	VERB
inlawrev-2335	531	24	another	another	DET
inlawrev-2335	531	25	nation	nation	NOUN
inlawrev-2335	531	26	's	's	PART
inlawrev-2335	531	27	tax	tax	NOUN
inlawrev-2335	531	28	laws	law	NOUN
inlawrev-2335	531	29	.	.	PUNCT
inlawrev-2335	532	1	the	the	DET
inlawrev-2335	532	2	third	third	ADJ
inlawrev-2335	532	3	was	be	AUX
inlawrev-2335	532	4	that	that	PRON
inlawrev-2335	532	5	'	'	PUNCT
inlawrev-2335	532	6	*	*	PRON
inlawrev-2335	532	7	it	it	PRON
inlawrev-2335	532	8	would	would	AUX
inlawrev-2335	532	9	hardly	hardly	ADV
inlawrev-2335	532	10	be	be	AUX
inlawrev-2335	532	11	desirable	desirable	ADJ
inlawrev-2335	532	12	to	to	PART
inlawrev-2335	532	13	invite	invite	VERB
inlawrev-2335	532	14	a	a	DET
inlawrev-2335	532	15	foreign	foreign	ADJ
inlawrev-2335	532	16	administration	administration	NOUN
inlawrev-2335	532	17	to	to	PART
inlawrev-2335	532	18	take	take	VERB
inlawrev-2335	532	19	measures	measure	NOUN
inlawrev-2335	532	20	to	to	PART
inlawrev-2335	532	21	collect	collect	VERB
inlawrev-2335	532	22	a	a	DET
inlawrev-2335	532	23	debt	debt	NOUN
inlawrev-2335	532	24	which	which	PRON
inlawrev-2335	532	25	was	be	AUX
inlawrev-2335	532	26	still	still	ADV
inlawrev-2335	532	27	liable	liable	ADJ
inlawrev-2335	532	28	to	to	PART
inlawrev-2335	532	29	be	be	AUX
inlawrev-2335	532	30	cancelled	cancel	VERB
inlawrev-2335	532	31	on	on	ADP
inlawrev-2335	532	32	appeal	appeal	NOUN
inlawrev-2335	532	33	.	.	PUNCT
inlawrev-2335	532	34	"^^^	"^^^	PUNCT
inlawrev-2335	533	1	the	the	DET
inlawrev-2335	533	2	question	question	NOUN
inlawrev-2335	533	3	of	of	ADP
inlawrev-2335	533	4	whether	whether	SCONJ
inlawrev-2335	533	5	two	two	NUM
inlawrev-2335	533	6	tax	tax	NOUN
inlawrev-2335	533	7	systems	system	NOUN
inlawrev-2335	533	8	of	of	ADP
inlawrev-2335	533	9	two	two	NUM
inlawrev-2335	533	10	negotiating	negotiate	VERB
inlawrev-2335	533	11	governments	government	NOUN
inlawrev-2335	533	12	were	be	AUX
inlawrev-2335	533	13	compatible	compatible	ADJ
inlawrev-2335	533	14	was	be	AUX
inlawrev-2335	533	15	of	of	ADP
inlawrev-2335	533	16	primary	primary	ADJ
inlawrev-2335	533	17	importance	importance	NOUN
inlawrev-2335	533	18	to	to	ADP
inlawrev-2335	533	19	the	the	DET
inlawrev-2335	533	20	league	league	NOUN
inlawrev-2335	533	21	in	in	ADP
inlawrev-2335	533	22	determining	determine	VERB
inlawrev-2335	533	23	the	the	DET
inlawrev-2335	533	24	feasibility	feasibility	NOUN
inlawrev-2335	533	25	of	of	ADP
inlawrev-2335	533	26	reciprocal	reciprocal	ADJ
inlawrev-2335	533	27	assistance	assistance	NOUN
inlawrev-2335	533	28	.	.	PUNCT
inlawrev-2335	534	1	as	as	ADP
inlawrev-2335	534	2	a	a	DET
inlawrev-2335	534	3	way	way	NOUN
inlawrev-2335	534	4	of	of	ADP
inlawrev-2335	534	5	testing	testing	NOUN
inlawrev-2335	534	6	compatibility	compatibility	NOUN
inlawrev-2335	534	7	,	,	PUNCT
inlawrev-2335	534	8	the	the	DET
inlawrev-2335	534	9	league	league	NOUN
inlawrev-2335	534	10	used	use	VERB
inlawrev-2335	534	11	what	what	PRON
inlawrev-2335	534	12	it	it	PRON
inlawrev-2335	534	13	stated	state	VERB
inlawrev-2335	534	14	to	to	PART
inlawrev-2335	534	15	be	be	AUX
inlawrev-2335	534	16	a	a	DET
inlawrev-2335	534	17	"	"	PUNCT
inlawrev-2335	534	18	rule	rule	NOUN
inlawrev-2335	534	19	based	base	VERB
inlawrev-2335	534	20	to	to	ADP
inlawrev-2335	534	21	some	some	DET
inlawrev-2335	534	22	extent	extent	NOUN
inlawrev-2335	534	23	on	on	ADP
inlawrev-2335	534	24	the	the	DET
inlawrev-2335	534	25	highest	high	ADJ
inlawrev-2335	534	26	common	common	ADJ
inlawrev-2335	534	27	factor	factor	NOUN
inlawrev-2335	534	28	,	,	PUNCT
inlawrev-2335	534	29	[	[	X
inlawrev-2335	534	30	ie	ie	X
inlawrev-2335	534	31	.	.	X
inlawrev-2335	534	32	,	,	PUNCT
inlawrev-2335	534	33	]	]	PUNCT
inlawrev-2335	534	34	that	that	SCONJ
inlawrev-2335	534	35	no	no	DET
inlawrev-2335	534	36	means	mean	NOUN
inlawrev-2335	534	37	of	of	ADP
inlawrev-2335	534	38	execution	execution	NOUN
inlawrev-2335	534	39	should	should	AUX
inlawrev-2335	534	40	be	be	AUX
inlawrev-2335	534	41	employed	employ	VERB
inlawrev-2335	534	42	unless	unless	SCONJ
inlawrev-2335	534	43	it	it	PRON
inlawrev-2335	534	44	is	be	AUX
inlawrev-2335	534	45	included	include	VERB
inlawrev-2335	534	46	in	in	ADP
inlawrev-2335	534	47	the	the	DET
inlawrev-2335	534	48	laws	law	NOUN
inlawrev-2335	534	49	of	of	ADP
inlawrev-2335	534	50	both	both	DET
inlawrev-2335	534	51	states	state	NOUN
inlawrev-2335	534	52	concerned	concern	VERB
inlawrev-2335	534	53	.	.	PUNCT
inlawrev-2335	534	54	"^^^	"^^^	PUNCT
inlawrev-2335	535	1	there	there	PRON
inlawrev-2335	535	2	were	be	VERB
inlawrev-2335	535	3	two	two	NUM
inlawrev-2335	535	4	principles	principle	NOUN
inlawrev-2335	535	5	stated	state	VERB
inlawrev-2335	535	6	as	as	ADP
inlawrev-2335	535	7	the	the	DET
inlawrev-2335	535	8	basis	basis	NOUN
inlawrev-2335	535	9	for	for	ADP
inlawrev-2335	535	10	such	such	DET
inlawrev-2335	535	11	a	a	DET
inlawrev-2335	535	12	rule	rule	NOUN
inlawrev-2335	535	13	.	.	PUNCT
inlawrev-2335	536	1	the	the	DET
inlawrev-2335	536	2	first	first	ADJ
inlawrev-2335	536	3	was	be	AUX
inlawrev-2335	536	4	the	the	DET
inlawrev-2335	536	5	requirement	requirement	NOUN
inlawrev-2335	536	6	that	that	SCONJ
inlawrev-2335	536	7	the	the	DET
inlawrev-2335	536	8	methods	method	NOUN
inlawrev-2335	536	9	of	of	ADP
inlawrev-2335	536	10	execution	execution	NOUN
inlawrev-2335	536	11	be	be	AUX
inlawrev-2335	536	12	limited	limit	VERB
inlawrev-2335	536	13	to	to	ADP
inlawrev-2335	536	14	those	those	PRON
inlawrev-2335	536	15	provided	provide	VERB
inlawrev-2335	536	16	by	by	ADP
inlawrev-2335	536	17	the	the	DET
inlawrev-2335	536	18	state	state	NOUN
inlawrev-2335	536	19	to	to	PART
inlawrev-2335	536	20	which	which	DET
inlawrev-2335	536	21	application	application	NOUN
inlawrev-2335	536	22	is	be	AUX
inlawrev-2335	536	23	made	make	VERB
inlawrev-2335	536	24	.	.	PUNCT
inlawrev-2335	537	1	the	the	DET
inlawrev-2335	537	2	second	second	ADJ
inlawrev-2335	537	3	was	be	AUX
inlawrev-2335	537	4	the	the	DET
inlawrev-2335	537	5	principle	principle	NOUN
inlawrev-2335	537	6	that	that	SCONJ
inlawrev-2335	537	7	the	the	DET
inlawrev-2335	537	8	state	state	NOUN
inlawrev-2335	537	9	to	to	PART
inlawrev-2335	537	10	which	which	PRON
inlawrev-2335	537	11	application	application	NOUN
inlawrev-2335	537	12	is	be	AUX
inlawrev-2335	537	13	made	make	VERB
inlawrev-2335	537	14	can	can	AUX
inlawrev-2335	537	15	not	not	PART
inlawrev-2335	537	16	employ	employ	VERB
inlawrev-2335	537	17	any	any	DET
inlawrev-2335	537	18	methods	method	NOUN
inlawrev-2335	537	19	which	which	PRON
inlawrev-2335	537	20	might	might	AUX
inlawrev-2335	537	21	offend	offend	VERB
inlawrev-2335	537	22	the	the	DET
inlawrev-2335	537	23	system	system	NOUN
inlawrev-2335	537	24	of	of	ADP
inlawrev-2335	537	25	the	the	DET
inlawrev-2335	537	26	applying	apply	VERB
inlawrev-2335	537	27	state	state	NOUN
inlawrev-2335	537	28	and	and	CCONJ
inlawrev-2335	537	29	need	need	AUX
inlawrev-2335	537	30	not	not	PART
inlawrev-2335	537	31	use	use	VERB
inlawrev-2335	537	32	methods	method	NOUN
inlawrev-2335	537	33	not	not	PART
inlawrev-2335	537	34	provided	provide	VERB
inlawrev-2335	537	35	by	by	ADP
inlawrev-2335	537	36	the	the	DET
inlawrev-2335	537	37	applying	apply	VERB
inlawrev-2335	537	38	state.^^	state.^^	NOUN
inlawrev-2335	537	39	®	®	NOUN
inlawrev-2335	537	40	one	one	NUM
inlawrev-2335	537	41	might	might	AUX
inlawrev-2335	537	42	then	then	ADV
inlawrev-2335	537	43	have	have	AUX
inlawrev-2335	537	44	asked	ask	VERB
inlawrev-2335	537	45	where	where	SCONJ
inlawrev-2335	537	46	this	this	DET
inlawrev-2335	537	47	rather	rather	ADV
inlawrev-2335	537	48	confining	confine	VERB
inlawrev-2335	537	49	test	test	NOUN
inlawrev-2335	537	50	left	leave	VERB
inlawrev-2335	537	51	the	the	DET
inlawrev-2335	537	52	two	two	NUM
inlawrev-2335	537	53	negotiating	negotiate	VERB
inlawrev-2335	537	54	governments	government	NOUN
inlawrev-2335	537	55	.	.	PUNCT
inlawrev-2335	538	1	the	the	DET
inlawrev-2335	538	2	only	only	ADJ
inlawrev-2335	538	3	method	method	NOUN
inlawrev-2335	538	4	remaining	remain	VERB
inlawrev-2335	538	5	seemed	seem	VERB
inlawrev-2335	538	6	to	to	PART
inlawrev-2335	538	7	be	be	AUX
inlawrev-2335	538	8	two	two	NUM
inlawrev-2335	538	9	types	type	NOUN
inlawrev-2335	538	10	of	of	ADP
inlawrev-2335	538	11	methods	method	NOUN
inlawrev-2335	538	12	,	,	PUNCT
inlawrev-2335	538	13	one	one	NUM
inlawrev-2335	538	14	which	which	PRON
inlawrev-2335	538	15	was	be	AUX
inlawrev-2335	538	16	to	to	PART
inlawrev-2335	538	17	be	be	AUX
inlawrev-2335	538	18	found	find	VERB
inlawrev-2335	538	19	in	in	ADP
inlawrev-2335	538	20	both	both	DET
inlawrev-2335	538	21	systems	system	NOUN
inlawrev-2335	538	22	,	,	PUNCT
inlawrev-2335	538	23	and	and	CCONJ
inlawrev-2335	538	24	one	one	NUM
inlawrev-2335	538	25	found	find	VERB
inlawrev-2335	538	26	only	only	ADV
inlawrev-2335	538	27	in	in	ADP
inlawrev-2335	538	28	the	the	DET
inlawrev-2335	538	29	state	state	NOUN
inlawrev-2335	538	30	to	to	PART
inlawrev-2335	538	31	which	which	PRON
inlawrev-2335	538	32	application	application	NOUN
inlawrev-2335	538	33	was	be	AUX
inlawrev-2335	538	34	made	make	VERB
inlawrev-2335	538	35	so	so	ADV
inlawrev-2335	538	36	long	long	ADV
inlawrev-2335	538	37	as	as	SCONJ
inlawrev-2335	538	38	it	it	PRON
inlawrev-2335	538	39	was	be	AUX
inlawrev-2335	538	40	not	not	PART
inlawrev-2335	538	41	offensive	offensive	ADJ
inlawrev-2335	538	42	to	to	ADP
inlawrev-2335	538	43	the	the	DET
inlawrev-2335	538	44	laws	law	NOUN
inlawrev-2335	538	45	of	of	ADP
inlawrev-2335	538	46	the	the	DET
inlawrev-2335	538	47	applying	apply	VERB
inlawrev-2335	538	48	state	state	NOUN
inlawrev-2335	538	49	.	.	PUNCT
inlawrev-2335	539	1	due	due	ADP
inlawrev-2335	539	2	to	to	ADP
inlawrev-2335	539	3	the	the	DET
inlawrev-2335	539	4	often	often	ADV
inlawrev-2335	539	5	subtle	subtle	ADJ
inlawrev-2335	539	6	diversities	diversity	NOUN
inlawrev-2335	539	7	of	of	ADP
inlawrev-2335	539	8	the	the	DET
inlawrev-2335	539	9	various	various	ADJ
inlawrev-2335	539	10	tax	tax	NOUN
inlawrev-2335	539	11	systems	system	NOUN
inlawrev-2335	539	12	.	.	PUNCT
inlawrev-2335	539	13	''	''	PUNCT
inlawrev-2335	540	1	'	'	PUNCT
inlawrev-2335	540	2	i	i	PRON
inlawrev-2335	540	3	d.	d.	PROPN
inlawrev-2335	540	4	at	at	ADP
inlawrev-2335	540	5	27	27	NUM
inlawrev-2335	540	6	,	,	PUNCT
inlawrev-2335	540	7	35	35	NUM
inlawrev-2335	540	8	.	.	PUNCT
inlawrev-2335	540	9	''	''	PUNCT
inlawrev-2335	541	1	'	'	PUNCT
inlawrev-2335	541	2	l.n	l.n	VERB
inlawrev-2335	541	3	1927	1927	NUM
inlawrev-2335	541	4	,	,	PUNCT
inlawrev-2335	541	5	supra	supra	PROPN
inlawrev-2335	541	6	note	note	PROPN
inlawrev-2335	541	7	11	11	NUM
inlawrev-2335	541	8	,	,	PUNCT
inlawrev-2335	541	9	at	at	ADP
inlawrev-2335	541	10	28	28	NUM
inlawrev-2335	541	11	.	.	PUNCT
inlawrev-2335	542	1	'	'	PUNCT
inlawrev-2335	542	2	^^report	^^report	PROPN
inlawrev-2335	542	3	presented	present	VERB
inlawrev-2335	542	4	by	by	ADP
inlawrev-2335	542	5	the	the	DET
inlawrev-2335	542	6	general	general	ADJ
inlawrev-2335	542	7	meeting	meeting	NOUN
inlawrev-2335	542	8	of	of	ADP
inlawrev-2335	542	9	government	government	NOUN
inlawrev-2335	542	10	experts	expert	NOUN
inlawrev-2335	542	11	on	on	ADP
inlawrev-2335	542	12	double	double	ADJ
inlawrev-2335	542	13	taxation	taxation	NOUN
inlawrev-2335	542	14	and	and	CCONJ
inlawrev-2335	542	15	tax	tax	NOUN
inlawrev-2335	542	16	evasion	evasion	NOUN
inlawrev-2335	542	17	,	,	PUNCT
inlawrev-2335	542	18	l.n	l.n	PROPN
inlawrev-2335	542	19	.	.	PROPN
inlawrev-2335	542	20	doc	doc	PROPN
inlawrev-2335	542	21	.	.	PUNCT
inlawrev-2335	543	1	no	no	INTJ
inlawrev-2335	543	2	.	.	PUNCT
inlawrev-2335	544	1	c.	c.	PROPN
inlawrev-2335	544	2	562	562	NUM
inlawrev-2335	544	3	.	.	PUNCT
inlawrev-2335	545	1	m.	m.	NOUN
inlawrev-2335	545	2	178	178	NUM
inlawrev-2335	545	3	.	.	PUNCT
inlawrev-2335	545	4	,	,	PUNCT
inlawrev-2335	545	5	32	32	NUM
inlawrev-2335	545	6	(	(	PUNCT
inlawrev-2335	545	7	1928	1928	NUM
inlawrev-2335	545	8	)	)	PUNCT
inlawrev-2335	545	9	.	.	PUNCT
inlawrev-2335	545	10	''	''	PUNCT
inlawrev-2335	546	1	"	"	PUNCT
inlawrev-2335	546	2	i	i	PRON
inlawrev-2335	546	3	d.	d.	PROPN
inlawrev-2335	546	4	at	at	ADP
inlawrev-2335	546	5	30	30	NUM
inlawrev-2335	546	6	,	,	PUNCT
inlawrev-2335	546	7	32	32	NUM
inlawrev-2335	546	8	.	.	PUNCT
inlawrev-2335	546	9	1979	1979	NUM
inlawrev-2335	546	10	]	]	PUNCT
inlawrev-2335	546	11	international	international	ADJ
inlawrev-2335	546	12	taxation	taxation	NOUN
inlawrev-2335	546	13	367	367	NUM
inlawrev-2335	546	14	the	the	DET
inlawrev-2335	546	15	question	question	NOUN
inlawrev-2335	546	16	of	of	ADP
inlawrev-2335	546	17	whether	whether	SCONJ
inlawrev-2335	546	18	a	a	DET
inlawrev-2335	546	19	method	method	NOUN
inlawrev-2335	546	20	was	be	AUX
inlawrev-2335	546	21	"	"	PUNCT
inlawrev-2335	546	22	offensive	offensive	ADJ
inlawrev-2335	546	23	"	"	PUNCT
inlawrev-2335	546	24	could	could	AUX
inlawrev-2335	546	25	turn	turn	VERB
inlawrev-2335	546	26	into	into	ADP
inlawrev-2335	546	27	a	a	DET
inlawrev-2335	546	28	major	major	ADJ
inlawrev-2335	546	29	inquiry	inquiry	NOUN
inlawrev-2335	546	30	.	.	PUNCT
inlawrev-2335	547	1	this	this	DET
inlawrev-2335	547	2	inquiry	inquiry	NOUN
inlawrev-2335	547	3	could	could	AUX
inlawrev-2335	547	4	turn	turn	VERB
inlawrev-2335	547	5	on	on	ADP
inlawrev-2335	547	6	an	an	DET
inlawrev-2335	547	7	examination	examination	NOUN
inlawrev-2335	547	8	of	of	ADP
inlawrev-2335	547	9	the	the	DET
inlawrev-2335	547	10	basic	basic	ADJ
inlawrev-2335	547	11	concepts	concept	NOUN
inlawrev-2335	547	12	which	which	PRON
inlawrev-2335	547	13	underlie	underlie	VERB
inlawrev-2335	547	14	each	each	DET
inlawrev-2335	547	15	country	country	NOUN
inlawrev-2335	547	16	's	's	PART
inlawrev-2335	547	17	collection	collection	NOUN
inlawrev-2335	547	18	procedure	procedure	NOUN
inlawrev-2335	547	19	.	.	PUNCT
inlawrev-2335	548	1	there	there	PRON
inlawrev-2335	548	2	is	be	VERB
inlawrev-2335	548	3	another	another	DET
inlawrev-2335	548	4	concept	concept	NOUN
inlawrev-2335	548	5	of	of	ADP
inlawrev-2335	548	6	reciprocity	reciprocity	NOUN
inlawrev-2335	548	7	at	at	ADP
inlawrev-2335	548	8	which	which	PRON
inlawrev-2335	548	9	the	the	DET
inlawrev-2335	548	10	league	league	NOUN
inlawrev-2335	548	11	only	only	ADV
inlawrev-2335	548	12	hinted	hint	VERB
inlawrev-2335	548	13	:	:	PUNCT
inlawrev-2335	548	14	namely	namely	ADV
inlawrev-2335	548	15	,	,	PUNCT
inlawrev-2335	548	16	when	when	SCONJ
inlawrev-2335	548	17	one	one	NUM
inlawrev-2335	548	18	country	country	NOUN
inlawrev-2335	548	19	's	's	PART
inlawrev-2335	548	20	collection	collection	NOUN
inlawrev-2335	548	21	process	process	NOUN
inlawrev-2335	548	22	is	be	AUX
inlawrev-2335	548	23	far	far	ADV
inlawrev-2335	548	24	less	less	ADV
inlawrev-2335	548	25	efficient	efficient	ADJ
inlawrev-2335	548	26	than	than	ADP
inlawrev-2335	548	27	the	the	DET
inlawrev-2335	548	28	other	other	ADJ
inlawrev-2335	548	29	's	's	PART
inlawrev-2335	548	30	,	,	PUNCT
inlawrev-2335	548	31	can	can	AUX
inlawrev-2335	548	32	there	there	PRON
inlawrev-2335	548	33	really	really	ADV
inlawrev-2335	548	34	be	be	AUX
inlawrev-2335	548	35	reciprocity?^^	reciprocity?^^	NOUN
inlawrev-2335	548	36	"	"	PUNCT
inlawrev-2335	548	37	this	this	PRON
inlawrev-2335	548	38	is	be	AUX
inlawrev-2335	548	39	reciprocity	reciprocity	NOUN
inlawrev-2335	548	40	in	in	ADP
inlawrev-2335	548	41	the	the	DET
inlawrev-2335	548	42	sense	sense	NOUN
inlawrev-2335	548	43	of	of	ADP
inlawrev-2335	548	44	cooperation	cooperation	NOUN
inlawrev-2335	548	45	and	and	CCONJ
inlawrev-2335	548	46	is	be	AUX
inlawrev-2335	548	47	perhaps	perhaps	ADV
inlawrev-2335	548	48	most	most	ADV
inlawrev-2335	548	49	important	important	ADJ
inlawrev-2335	548	50	when	when	SCONJ
inlawrev-2335	548	51	negotiations	negotiation	NOUN
inlawrev-2335	548	52	are	be	AUX
inlawrev-2335	548	53	between	between	ADP
inlawrev-2335	548	54	a	a	DET
inlawrev-2335	548	55	developed	developed	ADJ
inlawrev-2335	548	56	and	and	CCONJ
inlawrev-2335	548	57	an	an	DET
inlawrev-2335	548	58	underdeveloped	underdeveloped	ADJ
inlawrev-2335	548	59	country	country	NOUN
inlawrev-2335	548	60	.	.	PUNCT
inlawrev-2335	549	1	finally	finally	ADV
inlawrev-2335	549	2	,	,	PUNCT
inlawrev-2335	549	3	the	the	DET
inlawrev-2335	549	4	league	league	NOUN
inlawrev-2335	549	5	's	's	PART
inlawrev-2335	549	6	concern	concern	NOUN
inlawrev-2335	549	7	for	for	ADP
inlawrev-2335	549	8	public	public	ADJ
inlawrev-2335	549	9	opinion	opinion	NOUN
inlawrev-2335	549	10	went	go	VERB
inlawrev-2335	549	11	in	in	ADP
inlawrev-2335	549	12	two	two	NUM
inlawrev-2335	549	13	directions	direction	NOUN
inlawrev-2335	549	14	.	.	PUNCT
inlawrev-2335	550	1	in	in	ADP
inlawrev-2335	550	2	one	one	NUM
inlawrev-2335	550	3	way	way	NOUN
inlawrev-2335	550	4	,	,	PUNCT
inlawrev-2335	550	5	it	it	PRON
inlawrev-2335	550	6	was	be	AUX
inlawrev-2335	550	7	forced	force	VERB
inlawrev-2335	550	8	to	to	PART
inlawrev-2335	550	9	deal	deal	VERB
inlawrev-2335	550	10	with	with	ADP
inlawrev-2335	550	11	public	public	ADJ
inlawrev-2335	550	12	sentiment	sentiment	NOUN
inlawrev-2335	550	13	vis	vis	X
inlawrev-2335	550	14	-	-	PUNCT
inlawrev-2335	550	15	a	a	DET
inlawrev-2335	550	16	-	-	PUNCT
inlawrev-2335	550	17	vis	vis	X
inlawrev-2335	550	18	initial	initial	ADJ
inlawrev-2335	550	19	agreement	agreement	NOUN
inlawrev-2335	550	20	to	to	PART
inlawrev-2335	550	21	accede	accede	VERB
inlawrev-2335	550	22	to	to	ADP
inlawrev-2335	550	23	such	such	ADJ
inlawrev-2335	550	24	collection	collection	NOUN
inlawrev-2335	550	25	provisions	provision	NOUN
inlawrev-2335	550	26	.	.	PUNCT
inlawrev-2335	551	1	in	in	ADP
inlawrev-2335	551	2	the	the	DET
inlawrev-2335	551	3	other	other	ADJ
inlawrev-2335	551	4	way	way	NOUN
inlawrev-2335	551	5	,	,	PUNCT
inlawrev-2335	551	6	the	the	DET
inlawrev-2335	551	7	league	league	NOUN
inlawrev-2335	551	8	faced	face	VERB
inlawrev-2335	551	9	the	the	DET
inlawrev-2335	551	10	necessity	necessity	NOUN
inlawrev-2335	551	11	of	of	ADP
inlawrev-2335	551	12	having	have	VERB
inlawrev-2335	551	13	to	to	PART
inlawrev-2335	551	14	write	write	VERB
inlawrev-2335	551	15	into	into	ADP
inlawrev-2335	551	16	the	the	DET
inlawrev-2335	551	17	collection	collection	NOUN
inlawrev-2335	551	18	provisions	provision	NOUN
inlawrev-2335	551	19	certain	certain	ADJ
inlawrev-2335	551	20	exceptions	exception	NOUN
inlawrev-2335	551	21	in	in	ADP
inlawrev-2335	551	22	order	order	NOUN
inlawrev-2335	551	23	to	to	PART
inlawrev-2335	551	24	provide	provide	VERB
inlawrev-2335	551	25	for	for	ADP
inlawrev-2335	551	26	diverse	diverse	ADJ
inlawrev-2335	551	27	public	public	ADJ
inlawrev-2335	551	28	policies	policy	NOUN
inlawrev-2335	551	29	.	.	PUNCT
inlawrev-2335	552	1	as	as	ADP
inlawrev-2335	552	2	to	to	ADP
inlawrev-2335	552	3	the	the	DET
inlawrev-2335	552	4	need	need	NOUN
inlawrev-2335	552	5	for	for	ADP
inlawrev-2335	552	6	accommodating	accommodate	VERB
inlawrev-2335	552	7	public	public	ADJ
inlawrev-2335	552	8	sentiment	sentiment	NOUN
inlawrev-2335	552	9	towards	towards	ADP
inlawrev-2335	552	10	these	these	DET
inlawrev-2335	552	11	collection	collection	NOUN
inlawrev-2335	552	12	provisions	provision	NOUN
inlawrev-2335	552	13	,	,	PUNCT
inlawrev-2335	552	14	the	the	DET
inlawrev-2335	552	15	league	league	NOUN
inlawrev-2335	552	16	stated	state	VERB
inlawrev-2335	552	17	:	:	PUNCT
inlawrev-2335	552	18	as	as	SCONJ
inlawrev-2335	552	19	regards	regard	VERB
inlawrev-2335	552	20	the	the	DET
inlawrev-2335	552	21	carrying	carry	VERB
inlawrev-2335	552	22	out	out	ADP
inlawrev-2335	552	23	of	of	ADP
inlawrev-2335	552	24	the	the	DET
inlawrev-2335	552	25	recommendations	recommendation	NOUN
inlawrev-2335	552	26	.	.	PUNCT
inlawrev-2335	552	27	.	.	PUNCT
inlawrev-2335	552	28	.	.	PUNCT
inlawrev-2335	553	1	for	for	ADP
inlawrev-2335	553	2	countering	counter	VERB
inlawrev-2335	553	3	tax	tax	NOUN
inlawrev-2335	553	4	evasion	evasion	NOUN
inlawrev-2335	553	5	,	,	PUNCT
inlawrev-2335	553	6	the	the	DET
inlawrev-2335	553	7	experts	expert	NOUN
inlawrev-2335	553	8	desire	desire	VERB
inlawrev-2335	553	9	to	to	PART
inlawrev-2335	553	10	emphasize	emphasize	VERB
inlawrev-2335	553	11	the	the	DET
inlawrev-2335	553	12	fact	fact	NOUN
inlawrev-2335	553	13	that	that	SCONJ
inlawrev-2335	553	14	it	it	PRON
inlawrev-2335	553	15	will	will	AUX
inlawrev-2335	553	16	only	only	ADV
inlawrev-2335	553	17	be	be	AUX
inlawrev-2335	553	18	possible	possible	ADJ
inlawrev-2335	553	19	to	to	PART
inlawrev-2335	553	20	carry	carry	VERB
inlawrev-2335	553	21	out	out	ADP
inlawrev-2335	553	22	these	these	DET
inlawrev-2335	553	23	recommendations	recommendation	NOUN
inlawrev-2335	553	24	in	in	ADP
inlawrev-2335	553	25	any	any	DET
inlawrev-2335	553	26	given	give	VERB
inlawrev-2335	553	27	country	country	NOUN
inlawrev-2335	553	28	if	if	SCONJ
inlawrev-2335	553	29	,	,	PUNCT
inlawrev-2335	553	30	in	in	ADP
inlawrev-2335	553	31	the	the	DET
inlawrev-2335	553	32	first	first	ADJ
inlawrev-2335	553	33	place	place	NOUN
inlawrev-2335	553	34	,	,	PUNCT
inlawrev-2335	553	35	public	public	ADJ
inlawrev-2335	553	36	opinion	opinion	NOUN
inlawrev-2335	553	37	in	in	ADP
inlawrev-2335	553	38	that	that	DET
inlawrev-2335	553	39	country	country	NOUN
inlawrev-2335	553	40	is	be	AUX
inlawrev-2335	553	41	sufficiently	sufficiently	ADV
inlawrev-2335	553	42	prepared	prepare	VERB
inlawrev-2335	553	43	,	,	PUNCT
inlawrev-2335	553	44	and	and	CCONJ
inlawrev-2335	553	45	secondly	secondly	ADV
inlawrev-2335	553	46	,	,	PUNCT
inlawrev-2335	553	47	if	if	SCONJ
inlawrev-2335	553	48	the	the	DET
inlawrev-2335	553	49	government	government	NOUN
inlawrev-2335	553	50	of	of	ADP
inlawrev-2335	553	51	the	the	DET
inlawrev-2335	553	52	country	country	NOUN
inlawrev-2335	553	53	considers	consider	VERB
inlawrev-2335	553	54	that	that	SCONJ
inlawrev-2335	553	55	the	the	DET
inlawrev-2335	553	56	measures	measure	NOUN
inlawrev-2335	553	57	advocated	advocate	VERB
inlawrev-2335	553	58	are	be	AUX
inlawrev-2335	553	59	not	not	PART
inlawrev-2335	553	60	only	only	ADV
inlawrev-2335	553	61	compatible	compatible	ADJ
inlawrev-2335	553	62	with	with	ADP
inlawrev-2335	553	63	public	public	ADJ
inlawrev-2335	553	64	opinion	opinion	NOUN
inlawrev-2335	553	65	,	,	PUNCT
inlawrev-2335	553	66	but	but	CCONJ
inlawrev-2335	553	67	also	also	ADV
inlawrev-2335	553	68	are	be	AUX
inlawrev-2335	553	69	required	require	VERB
inlawrev-2335	553	70	for	for	ADP
inlawrev-2335	553	71	collection	collection	NOUN
inlawrev-2335	553	72	of	of	ADP
inlawrev-2335	553	73	its	its	PRON
inlawrev-2335	553	74	own	own	ADJ
inlawrev-2335	553	75	taxes	taxis	NOUN
inlawrev-2335	553	76	.	.	PUNCT
inlawrev-2335	554	1	^^^	^^^	ADP
inlawrev-2335	554	2	the	the	DET
inlawrev-2335	554	3	result	result	NOUN
inlawrev-2335	554	4	of	of	ADP
inlawrev-2335	554	5	the	the	DET
inlawrev-2335	554	6	league	league	NOUN
inlawrev-2335	554	7	's	's	PART
inlawrev-2335	554	8	work	work	NOUN
inlawrev-2335	554	9	was	be	AUX
inlawrev-2335	554	10	the	the	DET
inlawrev-2335	554	11	manifestation	manifestation	NOUN
inlawrev-2335	554	12	of	of	ADP
inlawrev-2335	554	13	its	its	PRON
inlawrev-2335	554	14	principles	principle	NOUN
inlawrev-2335	554	15	into	into	ADP
inlawrev-2335	554	16	three	three	NUM
inlawrev-2335	554	17	contexts	context	NOUN
inlawrev-2335	554	18	:	:	PUNCT
inlawrev-2335	554	19	the	the	DET
inlawrev-2335	554	20	basic	basic	ADJ
inlawrev-2335	554	21	resolutions	resolution	NOUN
inlawrev-2335	554	22	of	of	ADP
inlawrev-2335	554	23	1925	1925	NUM
inlawrev-2335	554	24	;	;	PUNCT
inlawrev-2335	554	25	the	the	DET
inlawrev-2335	554	26	draft	draft	NOUN
inlawrev-2335	554	27	model	model	NOUN
inlawrev-2335	554	28	bilateral	bilateral	ADJ
inlawrev-2335	554	29	conventions	convention	NOUN
inlawrev-2335	554	30	of	of	ADP
inlawrev-2335	554	31	1927	1927	NUM
inlawrev-2335	554	32	-	-	SYM
inlawrev-2335	554	33	1928	1928	NUM
inlawrev-2335	554	34	;	;	PUNCT
inlawrev-2335	554	35	and	and	CCONJ
inlawrev-2335	554	36	the	the	DET
inlawrev-2335	554	37	final	final	ADJ
inlawrev-2335	554	38	draft	draft	NOUN
inlawrev-2335	554	39	model	model	NOUN
inlawrev-2335	554	40	bilateral	bilateral	ADJ
inlawrev-2335	554	41	conventions	convention	NOUN
inlawrev-2335	554	42	of	of	ADP
inlawrev-2335	554	43	1940	1940	NUM
inlawrev-2335	554	44	,	,	PUNCT
inlawrev-2335	554	45	1943	1943	NUM
inlawrev-2335	554	46	,	,	PUNCT
inlawrev-2335	554	47	and	and	CCONJ
inlawrev-2335	554	48	1946	1946	NUM
inlawrev-2335	554	49	in	in	ADP
inlawrev-2335	554	50	mexico	mexico	PROPN
inlawrev-2335	554	51	city	city	NOUN
inlawrev-2335	554	52	and	and	CCONJ
inlawrev-2335	554	53	london.^^^	london.^^^	VERB
inlawrev-2335	554	54	the	the	DET
inlawrev-2335	554	55	following	following	NOUN
inlawrev-2335	554	56	are	be	AUX
inlawrev-2335	554	57	the	the	DET
inlawrev-2335	554	58	basic	basic	ADJ
inlawrev-2335	554	59	resolutions	resolution	NOUN
inlawrev-2335	554	60	of	of	ADP
inlawrev-2335	554	61	1925	1925	NUM
inlawrev-2335	554	62	in	in	ADP
inlawrev-2335	554	63	which	which	PRON
inlawrev-2335	554	64	can	can	AUX
inlawrev-2335	554	65	be	be	AUX
inlawrev-2335	554	66	found	find	VERB
inlawrev-2335	554	67	most	most	ADJ
inlawrev-2335	554	68	of	of	ADP
inlawrev-2335	554	69	the	the	DET
inlawrev-2335	554	70	league	league	NOUN
inlawrev-2335	554	71	's	's	PART
inlawrev-2335	554	72	principles	principle	NOUN
inlawrev-2335	554	73	and	and	CCONJ
inlawrev-2335	554	74	upon	upon	SCONJ
inlawrev-2335	554	75	which	which	PRON
inlawrev-2335	554	76	all	all	DET
inlawrev-2335	554	77	later	later	ADV
inlawrev-2335	554	78	work	work	NOUN
inlawrev-2335	554	79	of	of	ADP
inlawrev-2335	554	80	the	the	DET
inlawrev-2335	554	81	league	league	NOUN
inlawrev-2335	554	82	is	be	AUX
inlawrev-2335	554	83	based	base	VERB
inlawrev-2335	554	84	:	:	PUNCT
inlawrev-2335	555	1	1	1	X
inlawrev-2335	555	2	.	.	X
inlawrev-2335	555	3	each	each	DET
inlawrev-2335	555	4	state	state	NOUN
inlawrev-2335	555	5	shall	shall	AUX
inlawrev-2335	555	6	recover	recover	VERB
inlawrev-2335	555	7	within	within	ADP
inlawrev-2335	555	8	its	its	PRON
inlawrev-2335	555	9	territory	territory	NOUN
inlawrev-2335	555	10	,	,	PUNCT
inlawrev-2335	555	11	in	in	ADP
inlawrev-2335	555	12	accordance	accordance	NOUN
inlawrev-2335	555	13	with	with	ADP
inlawrev-2335	555	14	its	its	PRON
inlawrev-2335	555	15	own	own	ADJ
inlawrev-2335	555	16	law	law	NOUN
inlawrev-2335	555	17	,	,	PUNCT
inlawrev-2335	555	18	taxes	taxis	NOUN
inlawrev-2335	555	19	due	due	ADJ
inlawrev-2335	555	20	in	in	ADP
inlawrev-2335	555	21	another	another	DET
inlawrev-2335	555	22	state	state	NOUN
inlawrev-2335	555	23	,	,	PUNCT
inlawrev-2335	555	24	including	include	VERB
inlawrev-2335	555	25	taxes	taxis	NOUN
inlawrev-2335	555	26	due	due	ADJ
inlawrev-2335	555	27	from	from	ADP
inlawrev-2335	555	28	persons	person	NOUN
inlawrev-2335	555	29	not	not	PART
inlawrev-2335	555	30	nationals	national	NOUN
inlawrev-2335	555	31	of	of	ADP
inlawrev-2335	555	32	the	the	DET
inlawrev-2335	555	33	latter	latter	ADJ
inlawrev-2335	555	34	state	state	NOUN
inlawrev-2335	555	35	.	.	PUNCT
inlawrev-2335	556	1	the	the	DET
inlawrev-2335	556	2	state	state	NOUN
inlawrev-2335	556	3	to	to	PART
inlawrev-2335	556	4	which	which	PRON
inlawrev-2335	556	5	such	such	DET
inlawrev-2335	556	6	an	an	DET
inlawrev-2335	556	7	application	application	NOUN
inlawrev-2335	556	8	is	be	AUX
inlawrev-2335	556	9	made	make	VERB
inlawrev-2335	556	10	may	may	AUX
inlawrev-2335	556	11	not	not	PART
inlawrev-2335	556	12	,	,	PUNCT
inlawrev-2335	556	13	however	however	ADV
inlawrev-2335	556	14	,	,	PUNCT
inlawrev-2335	556	15	be	be	AUX
inlawrev-2335	556	16	requested	request	VERB
inlawrev-2335	556	17	to	to	PART
inlawrev-2335	556	18	apply	apply	VERB
inlawrev-2335	556	19	any	any	DET
inlawrev-2335	556	20	method	method	NOUN
inlawrev-2335	556	21	of	of	ADP
inlawrev-2335	556	22	execution	execution	NOUN
inlawrev-2335	556	23	not	not	PART
inlawrev-2335	556	24	provided	provide	VERB
inlawrev-2335	556	25	for	for	ADP
inlawrev-2335	556	26	under	under	ADP
inlawrev-2335	556	27	the	the	DET
inlawrev-2335	556	28	law	law	NOUN
inlawrev-2335	556	29	of	of	ADP
inlawrev-2335	556	30	the	the	DET
inlawrev-2335	556	31	state	state	NOUN
inlawrev-2335	556	32	making	make	VERB
inlawrev-2335	556	33	the	the	DET
inlawrev-2335	556	34	application	application	NOUN
inlawrev-2335	556	35	.	.	PUNCT
inlawrev-2335	557	1	'	'	PUNCT
inlawrev-2335	557	2	^'l.n	^'l.n	NUM
inlawrev-2335	557	3	.	.	NOUN
inlawrev-2335	557	4	1925	1925	NUM
inlawrev-2335	557	5	,	,	PUNCT
inlawrev-2335	557	6	supra	supra	PROPN
inlawrev-2335	557	7	note	note	NOUN
inlawrev-2335	557	8	10	10	NUM
inlawrev-2335	557	9	,	,	PUNCT
inlawrev-2335	557	10	at	at	ADP
inlawrev-2335	557	11	26	26	NUM
inlawrev-2335	557	12	.	.	PUNCT
inlawrev-2335	558	1	"	"	PUNCT
inlawrev-2335	558	2	7d	7d	NUM
inlawrev-2335	558	3	at	at	ADP
inlawrev-2335	558	4	34	34	NUM
inlawrev-2335	558	5	.	.	PUNCT
inlawrev-2335	558	6	'	'	PUNCT
inlawrev-2335	558	7	^'carroll	^'carroll	ADV
inlawrev-2335	558	8	,	,	PUNCT
inlawrev-2335	558	9	supra	supra	PROPN
inlawrev-2335	558	10	note	note	NOUN
inlawrev-2335	558	11	13	13	NUM
inlawrev-2335	558	12	,	,	PUNCT
inlawrev-2335	558	13	at	at	ADP
inlawrev-2335	558	14	701	701	NUM
inlawrev-2335	558	15	,	,	PUNCT
inlawrev-2335	558	16	707	707	NUM
inlawrev-2335	558	17	.	.	NOUN
inlawrev-2335	558	18	368	368	NUM
inlawrev-2335	558	19	indiana	indiana	PROPN
inlawrev-2335	558	20	law	law	PROPN
inlawrev-2335	558	21	review	review	NOUN
inlawrev-2335	559	1	[	[	X
inlawrev-2335	559	2	vol	vol	NOUN
inlawrev-2335	559	3	.	.	PUNCT
inlawrev-2335	560	1	12:341	12:341	NUM
inlawrev-2335	560	2	2	2	NUM
inlawrev-2335	560	3	.	.	PUNCT
inlawrev-2335	560	4	taxes	taxis	NOUN
inlawrev-2335	560	5	to	to	PART
inlawrev-2335	560	6	be	be	AUX
inlawrev-2335	560	7	recovered	recover	VERB
inlawrev-2335	560	8	shall	shall	AUX
inlawrev-2335	560	9	not	not	PART
inlawrev-2335	560	10	,	,	PUNCT
inlawrev-2335	560	11	in	in	ADP
inlawrev-2335	560	12	the	the	DET
inlawrev-2335	560	13	state	state	NOUN
inlawrev-2335	560	14	to	to	PART
inlawrev-2335	560	15	which	which	DET
inlawrev-2335	560	16	application	application	NOUN
inlawrev-2335	560	17	is	be	AUX
inlawrev-2335	560	18	made	make	VERB
inlawrev-2335	560	19	,	,	PUNCT
inlawrev-2335	560	20	be	be	AUX
inlawrev-2335	560	21	regarded	regard	VERB
inlawrev-2335	560	22	as	as	ADP
inlawrev-2335	560	23	privileged	privileged	ADJ
inlawrev-2335	560	24	debts	debt	NOUN
inlawrev-2335	560	25	,	,	PUNCT
inlawrev-2335	560	26	.	.	PUNCT
inlawrev-2335	561	1	3	3	X
inlawrev-2335	561	2	.	.	X
inlawrev-2335	561	3	prosecutions	prosecution	NOUN
inlawrev-2335	561	4	and	and	CCONJ
inlawrev-2335	561	5	other	other	ADJ
inlawrev-2335	561	6	measures	measure	NOUN
inlawrev-2335	561	7	of	of	ADP
inlawrev-2335	561	8	execution	execution	NOUN
inlawrev-2335	561	9	shall	shall	AUX
inlawrev-2335	561	10	be	be	AUX
inlawrev-2335	561	11	carried	carry	VERB
inlawrev-2335	561	12	out	out	ADP
inlawrev-2335	561	13	,	,	PUNCT
inlawrev-2335	561	14	without	without	ADP
inlawrev-2335	561	15	exequatur	exequatur	NOUN
inlawrev-2335	561	16	,	,	PUNCT
inlawrev-2335	561	17	on	on	ADP
inlawrev-2335	561	18	the	the	DET
inlawrev-2335	561	19	production	production	NOUN
inlawrev-2335	561	20	of	of	ADP
inlawrev-2335	561	21	documents	document	NOUN
inlawrev-2335	561	22	proving	prove	VERB
inlawrev-2335	561	23	that	that	SCONJ
inlawrev-2335	561	24	the	the	DET
inlawrev-2335	561	25	liability	liability	NOUN
inlawrev-2335	561	26	in	in	ADP
inlawrev-2335	561	27	question	question	NOUN
inlawrev-2335	561	28	is	be	AUX
inlawrev-2335	561	29	res	re	NOUN
inlawrev-2335	561	30	judicata	judicata	NOUN
inlawrev-2335	561	31	.	.	PUNCT
inlawrev-2335	562	1	if	if	SCONJ
inlawrev-2335	562	2	the	the	DET
inlawrev-2335	562	3	fiscal	fiscal	ADJ
inlawrev-2335	562	4	debt	debt	NOUN
inlawrev-2335	562	5	may	may	AUX
inlawrev-2335	562	6	still	still	ADV
inlawrev-2335	562	7	be	be	AUX
inlawrev-2335	562	8	the	the	DET
inlawrev-2335	562	9	subject	subject	NOUN
inlawrev-2335	562	10	of	of	ADP
inlawrev-2335	562	11	an	an	DET
inlawrev-2335	562	12	appeal	appeal	NOUN
inlawrev-2335	562	13	,	,	PUNCT
inlawrev-2335	562	14	conservatory	conservatory	ADJ
inlawrev-2335	562	15	measures	measure	NOUN
inlawrev-2335	562	16	may	may	AUX
inlawrev-2335	562	17	be	be	AUX
inlawrev-2335	562	18	taken	take	VERB
inlawrev-2335	562	19	on	on	ADP
inlawrev-2335	562	20	the	the	DET
inlawrev-2335	562	21	production	production	NOUN
inlawrev-2335	562	22	of	of	ADP
inlawrev-2335	562	23	a	a	DET
inlawrev-2335	562	24	decision	decision	NOUN
inlawrev-2335	562	25	executable	executable	ADJ
inlawrev-2335	562	26	against	against	ADP
inlawrev-2335	562	27	the	the	DET
inlawrev-2335	562	28	debtor.^^^	debtor.^^^	PROPN
inlawrev-2335	562	29	while	while	SCONJ
inlawrev-2335	562	30	the	the	DET
inlawrev-2335	562	31	latter	latter	ADJ
inlawrev-2335	562	32	conventions	convention	NOUN
inlawrev-2335	562	33	'	'	PART
inlawrev-2335	562	34	reappraisals	reappraisal	NOUN
inlawrev-2335	562	35	did	do	AUX
inlawrev-2335	562	36	not	not	PART
inlawrev-2335	562	37	introduce	introduce	VERB
inlawrev-2335	562	38	any	any	DET
inlawrev-2335	562	39	significant	significant	ADJ
inlawrev-2335	562	40	new	new	ADJ
inlawrev-2335	562	41	thoughts	thought	NOUN
inlawrev-2335	562	42	,	,	PUNCT
inlawrev-2335	562	43	they	they	PRON
inlawrev-2335	562	44	did	do	AUX
inlawrev-2335	562	45	redefine	redefine	VERB
inlawrev-2335	562	46	and	and	CCONJ
inlawrev-2335	562	47	reinforce	reinforce	VERB
inlawrev-2335	562	48	the	the	DET
inlawrev-2335	562	49	old	old	ADJ
inlawrev-2335	562	50	principles	principle	NOUN
inlawrev-2335	562	51	.	.	PUNCT
inlawrev-2335	563	1	there	there	PRON
inlawrev-2335	563	2	were	be	VERB
inlawrev-2335	563	3	,	,	PUNCT
inlawrev-2335	563	4	however	however	ADV
inlawrev-2335	563	5	,	,	PUNCT
inlawrev-2335	563	6	a	a	DET
inlawrev-2335	563	7	few	few	ADJ
inlawrev-2335	563	8	points	point	NOUN
inlawrev-2335	563	9	which	which	PRON
inlawrev-2335	563	10	were	be	AUX
inlawrev-2335	563	11	modified	modify	VERB
inlawrev-2335	563	12	or	or	CCONJ
inlawrev-2335	563	13	expanded	expand	VERB
inlawrev-2335	563	14	.	.	PUNCT
inlawrev-2335	564	1	the	the	DET
inlawrev-2335	564	2	first	first	ADJ
inlawrev-2335	564	3	was	be	AUX
inlawrev-2335	564	4	the	the	DET
inlawrev-2335	564	5	substitution	substitution	NOUN
inlawrev-2335	564	6	of	of	ADP
inlawrev-2335	564	7	"	"	PUNCT
inlawrev-2335	564	8	definitely	definitely	ADV
inlawrev-2335	564	9	due	due	ADJ
inlawrev-2335	564	10	"	"	PUNCT
inlawrev-2335	564	11	for	for	ADP
inlawrev-2335	564	12	"	"	PUNCT
inlawrev-2335	564	13	res	re	NOUN
inlawrev-2335	564	14	judicata	judicata	NOUN
inlawrev-2335	564	15	,	,	PUNCT
inlawrev-2335	564	16	"	"	PUNCT
inlawrev-2335	564	17	which	which	PRON
inlawrev-2335	564	18	may	may	AUX
inlawrev-2335	564	19	have	have	AUX
inlawrev-2335	564	20	caused	cause	VERB
inlawrev-2335	564	21	more	more	ADJ
inlawrev-2335	564	22	uncertainty	uncertainty	NOUN
inlawrev-2335	564	23	than	than	ADP
inlawrev-2335	564	24	usefulness	usefulness	NOUN
inlawrev-2335	564	25	.	.	PUNCT
inlawrev-2335	565	1	the	the	DET
inlawrev-2335	565	2	league	league	NOUN
inlawrev-2335	565	3	had	have	AUX
inlawrev-2335	565	4	previously	previously	ADV
inlawrev-2335	565	5	attached	attach	VERB
inlawrev-2335	565	6	certainty	certainty	NOUN
inlawrev-2335	565	7	to	to	ADP
inlawrev-2335	565	8	the	the	DET
inlawrev-2335	565	9	term	term	NOUN
inlawrev-2335	565	10	res	re	NOUN
inlawrev-2335	565	11	judicata	judicata	NOUN
inlawrev-2335	565	12	by	by	ADP
inlawrev-2335	565	13	limiting	limit	VERB
inlawrev-2335	565	14	it	it	PRON
inlawrev-2335	565	15	to	to	ADP
inlawrev-2335	565	16	a	a	DET
inlawrev-2335	565	17	claim	claim	NOUN
inlawrev-2335	565	18	which	which	PRON
inlawrev-2335	565	19	was	be	AUX
inlawrev-2335	565	20	no	no	ADV
inlawrev-2335	565	21	longer	long	ADV
inlawrev-2335	565	22	liable	liable	ADJ
inlawrev-2335	565	23	to	to	PART
inlawrev-2335	565	24	be	be	AUX
inlawrev-2335	565	25	cancelled	cancel	VERB
inlawrev-2335	565	26	on	on	ADP
inlawrev-2335	565	27	appeal	appeal	NOUN
inlawrev-2335	565	28	.	.	PUNCT
inlawrev-2335	566	1	in	in	ADP
inlawrev-2335	566	2	the	the	DET
inlawrev-2335	566	3	1946	1946	NUM
inlawrev-2335	566	4	convention	convention	NOUN
inlawrev-2335	566	5	,	,	PUNCT
inlawrev-2335	566	6	the	the	DET
inlawrev-2335	566	7	committee	committee	NOUN
inlawrev-2335	566	8	's	's	PART
inlawrev-2335	566	9	commentary	commentary	NOUN
inlawrev-2335	566	10	to	to	ADP
inlawrev-2335	566	11	the	the	DET
inlawrev-2335	566	12	conventions	convention	NOUN
inlawrev-2335	566	13	remarked	remark	VERB
inlawrev-2335	566	14	:	:	PUNCT
inlawrev-2335	566	15	according	accord	VERB
inlawrev-2335	566	16	to	to	ADP
inlawrev-2335	566	17	article	article	NOUN
inlawrev-2335	566	18	xix	xix	PROPN
inlawrev-2335	566	19	of	of	ADP
inlawrev-2335	566	20	the	the	DET
inlawrev-2335	566	21	protocol	protocol	NOUN
inlawrev-2335	566	22	in	in	ADP
inlawrev-2335	566	23	the	the	DET
inlawrev-2335	566	24	mexico	mexico	PROPN
inlawrev-2335	566	25	draft	draft	NOUN
inlawrev-2335	566	26	,	,	PUNCT
inlawrev-2335	566	27	xvi	xvi	NOUN
inlawrev-2335	566	28	in	in	ADP
inlawrev-2335	566	29	the	the	DET
inlawrev-2335	566	30	london	london	PROPN
inlawrev-2335	566	31	draft	draft	NOUN
inlawrev-2335	566	32	,	,	PUNCT
inlawrev-2335	566	33	the	the	DET
inlawrev-2335	566	34	convention	convention	NOUN
inlawrev-2335	566	35	does	do	AUX
inlawrev-2335	566	36	not	not	PART
inlawrev-2335	566	37	apply	apply	VERB
inlawrev-2335	566	38	to	to	ADP
inlawrev-2335	566	39	measures	measure	NOUN
inlawrev-2335	566	40	of	of	ADP
inlawrev-2335	566	41	conservancy	conservancy	NOUN
inlawrev-2335	566	42	in	in	ADP
inlawrev-2335	566	43	respect	respect	NOUN
inlawrev-2335	566	44	to	to	ADP
inlawrev-2335	566	45	taxes	taxis	NOUN
inlawrev-2335	566	46	that	that	PRON
inlawrev-2335	566	47	have	have	AUX
inlawrev-2335	566	48	not	not	PART
inlawrev-2335	566	49	yet	yet	ADV
inlawrev-2335	566	50	been	be	AUX
inlawrev-2335	566	51	assessed	assess	VERB
inlawrev-2335	566	52	.	.	PUNCT
inlawrev-2335	567	1	however	however	ADV
inlawrev-2335	567	2	,	,	PUNCT
inlawrev-2335	567	3	as	as	SCONJ
inlawrev-2335	567	4	regards	regard	VERB
inlawrev-2335	567	5	taxes	taxis	NOUN
inlawrev-2335	567	6	that	that	PRON
inlawrev-2335	567	7	have	have	AUX
inlawrev-2335	567	8	been	be	AUX
inlawrev-2335	567	9	assessed	assess	VERB
inlawrev-2335	567	10	,	,	PUNCT
inlawrev-2335	567	11	but	but	CCONJ
inlawrev-2335	567	12	are	be	AUX
inlawrev-2335	567	13	not	not	PART
inlawrev-2335	567	14	definitely	definitely	ADV
inlawrev-2335	567	15	due	due	ADJ
inlawrev-2335	567	16	,	,	PUNCT
inlawrev-2335	567	17	the	the	DET
inlawrev-2335	567	18	tax	tax	NOUN
inlawrev-2335	567	19	authorities	authority	NOUN
inlawrev-2335	567	20	concerned	concern	VERB
inlawrev-2335	567	21	may	may	AUX
inlawrev-2335	567	22	request	request	VERB
inlawrev-2335	567	23	the	the	DET
inlawrev-2335	567	24	corresponding	correspond	VERB
inlawrev-2335	567	25	authorities	authority	NOUN
inlawrev-2335	567	26	of	of	ADP
inlawrev-2335	567	27	the	the	DET
inlawrev-2335	567	28	other	other	ADJ
inlawrev-2335	567	29	state	state	NOUN
inlawrev-2335	567	30	to	to	PART
inlawrev-2335	567	31	take	take	VERB
inlawrev-2335	567	32	such	such	ADJ
inlawrev-2335	567	33	measures	measure	NOUN
inlawrev-2335	567	34	of	of	ADP
inlawrev-2335	567	35	conservance	conservance	NOUN
inlawrev-2335	567	36	as	as	SCONJ
inlawrev-2335	567	37	are	be	AUX
inlawrev-2335	567	38	authorized	authorize	VERB
inlawrev-2335	567	39	by	by	ADP
inlawrev-2335	567	40	the	the	DET
inlawrev-2335	567	41	revenue	revenue	NOUN
inlawrev-2335	567	42	laws	law	NOUN
inlawrev-2335	567	43	of	of	ADP
inlawrev-2335	567	44	the	the	DET
inlawrev-2335	567	45	state	state	NOUN
inlawrev-2335	567	46	interested.^^^	interested.^^^	PROPN
inlawrev-2335	567	47	whether	whether	SCONJ
inlawrev-2335	567	48	this	this	PRON
inlawrev-2335	567	49	meant	mean	VERB
inlawrev-2335	567	50	no	no	DET
inlawrev-2335	567	51	change	change	NOUN
inlawrev-2335	567	52	from	from	ADP
inlawrev-2335	567	53	the	the	DET
inlawrev-2335	567	54	previous	previous	ADJ
inlawrev-2335	567	55	requirement	requirement	NOUN
inlawrev-2335	567	56	,	,	PUNCT
inlawrev-2335	567	57	"	"	PUNCT
inlawrev-2335	567	58	beyond	beyond	ADP
inlawrev-2335	567	59	all	all	DET
inlawrev-2335	567	60	possibility	possibility	NOUN
inlawrev-2335	567	61	of	of	ADP
inlawrev-2335	567	62	appeal	appeal	NOUN
inlawrev-2335	567	63	,	,	PUNCT
inlawrev-2335	567	64	"	"	PUNCT
inlawrev-2335	567	65	is	be	AUX
inlawrev-2335	567	66	still	still	ADV
inlawrev-2335	567	67	questionable	questionable	ADJ
inlawrev-2335	567	68	.	.	PUNCT
inlawrev-2335	568	1	there	there	PRON
inlawrev-2335	568	2	may	may	AUX
inlawrev-2335	568	3	be	be	AUX
inlawrev-2335	568	4	steps	step	NOUN
inlawrev-2335	568	5	between	between	ADP
inlawrev-2335	568	6	a	a	DET
inlawrev-2335	568	7	mere	mere	ADJ
inlawrev-2335	568	8	assessment	assessment	NOUN
inlawrev-2335	568	9	and	and	CCONJ
inlawrev-2335	568	10	a	a	DET
inlawrev-2335	568	11	claim	claim	NOUN
inlawrev-2335	568	12	no	no	ADV
inlawrev-2335	568	13	longer	long	ADV
inlawrev-2335	568	14	amenable	amenable	ADJ
inlawrev-2335	568	15	to	to	PART
inlawrev-2335	568	16	appeal	appeal	VERB
inlawrev-2335	568	17	,	,	PUNCT
inlawrev-2335	568	18	such	such	ADJ
inlawrev-2335	568	19	as	as	ADP
inlawrev-2335	568	20	when	when	SCONJ
inlawrev-2335	568	21	only	only	ADV
inlawrev-2335	568	22	a	a	DET
inlawrev-2335	568	23	lower	low	ADJ
inlawrev-2335	568	24	court	court	NOUN
inlawrev-2335	568	25	decision	decision	NOUN
inlawrev-2335	568	26	is	be	AUX
inlawrev-2335	568	27	rendered	render	VERB
inlawrev-2335	568	28	.	.	PUNCT
inlawrev-2335	569	1	to	to	PART
inlawrev-2335	569	2	add	add	VERB
inlawrev-2335	569	3	to	to	ADP
inlawrev-2335	569	4	the	the	DET
inlawrev-2335	569	5	uncertainty	uncertainty	NOUN
inlawrev-2335	569	6	,	,	PUNCT
inlawrev-2335	569	7	the	the	DET
inlawrev-2335	569	8	convention	convention	NOUN
inlawrev-2335	569	9	also	also	ADV
inlawrev-2335	569	10	speaks	speak	VERB
inlawrev-2335	569	11	of	of	ADP
inlawrev-2335	569	12	claims	claim	NOUN
inlawrev-2335	569	13	which	which	PRON
inlawrev-2335	569	14	are	be	AUX
inlawrev-2335	569	15	"	"	PUNCT
inlawrev-2335	569	16	finally	finally	ADV
inlawrev-2335	569	17	determined	determine	VERB
inlawrev-2335	569	18	"	"	PUNCT
inlawrev-2335	569	19	as	as	ADV
inlawrev-2335	569	20	well	well	ADV
inlawrev-2335	569	21	as	as	ADP
inlawrev-2335	569	22	those	those	PRON
inlawrev-2335	569	23	which	which	PRON
inlawrev-2335	569	24	are	be	AUX
inlawrev-2335	569	25	"	"	PUNCT
inlawrev-2335	569	26	definitely	definitely	ADV
inlawrev-2335	569	27	due	due	ADJ
inlawrev-2335	569	28	.	.	PUNCT
inlawrev-2335	569	29	"^^^	"^^^	PUNCT
inlawrev-2335	570	1	however	however	ADV
inlawrev-2335	570	2	,	,	PUNCT
inlawrev-2335	570	3	if	if	SCONJ
inlawrev-2335	570	4	one	one	PRON
inlawrev-2335	570	5	assumes	assume	VERB
inlawrev-2335	570	6	that	that	SCONJ
inlawrev-2335	570	7	the	the	DET
inlawrev-2335	570	8	league	league	NOUN
inlawrev-2335	570	9	intended	intend	VERB
inlawrev-2335	570	10	to	to	PART
inlawrev-2335	570	11	maintain	maintain	VERB
inlawrev-2335	570	12	the	the	DET
inlawrev-2335	570	13	same	same	ADJ
inlawrev-2335	570	14	notion	notion	NOUN
inlawrev-2335	570	15	that	that	SCONJ
inlawrev-2335	570	16	it	it	PRON
inlawrev-2335	570	17	is	be	AUX
inlawrev-2335	570	18	undesirable	undesirable	ADJ
inlawrev-2335	570	19	to	to	PART
inlawrev-2335	570	20	allow	allow	VERB
inlawrev-2335	570	21	claims	claim	NOUN
inlawrev-2335	570	22	that	that	PRON
inlawrev-2335	570	23	are	be	AUX
inlawrev-2335	570	24	still	still	ADV
inlawrev-2335	570	25	outstanding	outstanding	ADJ
inlawrev-2335	570	26	to	to	PART
inlawrev-2335	570	27	be	be	AUX
inlawrev-2335	570	28	cancelled	cancel	VERB
inlawrev-2335	570	29	on	on	ADP
inlawrev-2335	570	30	appeal	appeal	NOUN
inlawrev-2335	570	31	,	,	PUNCT
inlawrev-2335	570	32	it	it	PRON
inlawrev-2335	570	33	would	would	AUX
inlawrev-2335	570	34	be	be	AUX
inlawrev-2335	570	35	difficult	difficult	ADJ
inlawrev-2335	570	36	to	to	PART
inlawrev-2335	570	37	conclude	conclude	VERB
inlawrev-2335	570	38	that	that	SCONJ
inlawrev-2335	570	39	it	it	PRON
inlawrev-2335	570	40	intended	intend	VERB
inlawrev-2335	570	41	to	to	PART
inlawrev-2335	570	42	allow	allow	VERB
inlawrev-2335	570	43	anything	anything	PRON
inlawrev-2335	570	44	less	less	ADV
inlawrev-2335	570	45	stable	stable	ADJ
inlawrev-2335	570	46	for	for	ADP
inlawrev-2335	570	47	collection	collection	NOUN
inlawrev-2335	570	48	than	than	ADP
inlawrev-2335	570	49	a	a	DET
inlawrev-2335	570	50	claim	claim	NOUN
inlawrev-2335	570	51	possessing	possess	VERB
inlawrev-2335	570	52	that	that	DET
inlawrev-2335	570	53	degree	degree	NOUN
inlawrev-2335	570	54	of	of	ADP
inlawrev-2335	570	55	finality	finality	NOUN
inlawrev-2335	570	56	which	which	PRON
inlawrev-2335	570	57	had	have	AUX
inlawrev-2335	570	58	previously	previously	ADV
inlawrev-2335	570	59	been	be	AUX
inlawrev-2335	570	60	required	require	VERB
inlawrev-2335	570	61	by	by	ADP
inlawrev-2335	570	62	the	the	DET
inlawrev-2335	570	63	term	term	NOUN
inlawrev-2335	570	64	res	re	NOUN
inlawrev-2335	570	65	judicata	judicata	NOUN
inlawrev-2335	570	66	.	.	PUNCT
inlawrev-2335	571	1	the	the	DET
inlawrev-2335	571	2	second	second	ADJ
inlawrev-2335	571	3	point	point	NOUN
inlawrev-2335	571	4	was	be	AUX
inlawrev-2335	571	5	the	the	DET
inlawrev-2335	571	6	league	league	NOUN
inlawrev-2335	571	7	's	's	PART
inlawrev-2335	571	8	response	response	NOUN
inlawrev-2335	571	9	to	to	ADP
inlawrev-2335	571	10	what	what	PRON
inlawrev-2335	571	11	it	it	PRON
inlawrev-2335	571	12	considered	consider	VERB
inlawrev-2335	571	13	to	to	PART
inlawrev-2335	571	14	be	be	AUX
inlawrev-2335	571	15	a	a	DET
inlawrev-2335	571	16	rather	rather	ADV
inlawrev-2335	571	17	cool	cool	ADJ
inlawrev-2335	571	18	reception	reception	NOUN
inlawrev-2335	571	19	to	to	ADP
inlawrev-2335	571	20	the	the	DET
inlawrev-2335	571	21	collection	collection	NOUN
inlawrev-2335	571	22	provisions	provision	NOUN
inlawrev-2335	571	23	.	.	PUNCT
inlawrev-2335	572	1	the	the	DET
inlawrev-2335	572	2	league	league	NOUN
inlawrev-2335	572	3	had	have	AUX
inlawrev-2335	572	4	suspected	suspect	VERB
inlawrev-2335	572	5	during	during	ADP
inlawrev-2335	572	6	its	its	PRON
inlawrev-2335	572	7	early	early	ADJ
inlawrev-2335	572	8	work	work	NOUN
inlawrev-2335	572	9	why	why	SCONJ
inlawrev-2335	572	10	these	these	DET
inlawrev-2335	572	11	provi'''l.n	provi'''l.n	PROPN
inlawrev-2335	572	12	1925	1925	NUM
inlawrev-2335	572	13	,	,	PUNCT
inlawrev-2335	572	14	supra	supra	PROPN
inlawrev-2335	572	15	note	note	NOUN
inlawrev-2335	572	16	10	10	NUM
inlawrev-2335	572	17	,	,	PUNCT
inlawrev-2335	572	18	at	at	ADP
inlawrev-2335	572	19	35	35	NUM
inlawrev-2335	572	20	.	.	PUNCT
inlawrev-2335	573	1	^^*l.n	^^*l.n	NUM
inlawrev-2335	573	2	19jf6	19jf6	NUM
inlawrev-2335	573	3	,	,	PUNCT
inlawrev-2335	573	4	supra	supra	PROPN
inlawrev-2335	573	5	note	note	NOUN
inlawrev-2335	573	6	32	32	NUM
inlawrev-2335	573	7	,	,	PUNCT
inlawrev-2335	573	8	at	at	ADP
inlawrev-2335	573	9	53	53	NUM
inlawrev-2335	573	10	(	(	PUNCT
inlawrev-2335	573	11	emphasis	emphasis	NOUN
inlawrev-2335	573	12	added	add	VERB
inlawrev-2335	573	13	)	)	PUNCT
inlawrev-2335	573	14	.	.	PUNCT
inlawrev-2335	573	15	''	''	PUNCT
inlawrev-2335	574	1	'	'	PUNCT
inlawrev-2335	574	2	i	i	PRON
inlawrev-2335	574	3	d	d	PROPN
inlawrev-2335	574	4	at	at	ADP
inlawrev-2335	574	5	52	52	NUM
inlawrev-2335	574	6	.	.	PUNCT
inlawrev-2335	575	1	1979	1979	NUM
inlawrev-2335	575	2	]	]	PUNCT
inlawrev-2335	575	3	international	international	ADJ
inlawrev-2335	575	4	taxation	taxation	NOUN
inlawrev-2335	575	5	369	369	NUM
inlawrev-2335	575	6	sions	sion	NOUN
inlawrev-2335	575	7	met	meet	VERB
inlawrev-2335	575	8	with	with	ADP
inlawrev-2335	575	9	such	such	ADJ
inlawrev-2335	575	10	distrust/^	distrust/^	NOUN
inlawrev-2335	575	11	*	*	PUNCT
inlawrev-2335	575	12	in	in	ADP
inlawrev-2335	575	13	essence	essence	NOUN
inlawrev-2335	575	14	,	,	PUNCT
inlawrev-2335	575	15	the	the	DET
inlawrev-2335	575	16	various	various	ADJ
inlawrev-2335	575	17	governments	government	NOUN
inlawrev-2335	575	18	were	be	AUX
inlawrev-2335	575	19	fearful	fearful	ADJ
inlawrev-2335	575	20	of	of	ADP
inlawrev-2335	575	21	placing	place	VERB
inlawrev-2335	575	22	their	their	PRON
inlawrev-2335	575	23	tax	tax	NOUN
inlawrev-2335	575	24	facilities	facility	NOUN
inlawrev-2335	575	25	at	at	ADP
inlawrev-2335	575	26	the	the	DET
inlawrev-2335	575	27	disposal	disposal	NOUN
inlawrev-2335	575	28	of	of	ADP
inlawrev-2335	575	29	foreign	foreign	ADJ
inlawrev-2335	575	30	authorities	authority	NOUN
inlawrev-2335	575	31	and	and	CCONJ
inlawrev-2335	575	32	,	,	PUNCT
inlawrev-2335	575	33	thereby	thereby	ADV
inlawrev-2335	575	34	,	,	PUNCT
inlawrev-2335	575	35	being	be	AUX
inlawrev-2335	575	36	required	require	VERB
inlawrev-2335	575	37	"	"	PUNCT
inlawrev-2335	575	38	to	to	PART
inlawrev-2335	575	39	introduce	introduce	VERB
inlawrev-2335	575	40	new	new	ADJ
inlawrev-2335	575	41	tax	tax	NOUN
inlawrev-2335	575	42	practices	practice	NOUN
inlawrev-2335	575	43	in	in	ADP
inlawrev-2335	575	44	order	order	NOUN
inlawrev-2335	575	45	to	to	PART
inlawrev-2335	575	46	suit	suit	VERB
inlawrev-2335	575	47	the	the	DET
inlawrev-2335	575	48	requirements	requirement	NOUN
inlawrev-2335	575	49	of	of	ADP
inlawrev-2335	575	50	foreign	foreign	ADJ
inlawrev-2335	575	51	governments	government	NOUN
inlawrev-2335	575	52	.	.	PUNCT
inlawrev-2335	576	1	"^^^	"^^^	PUNCT
inlawrev-2335	577	1	also	also	ADV
inlawrev-2335	577	2	of	of	ADP
inlawrev-2335	577	3	concern	concern	NOUN
inlawrev-2335	577	4	to	to	ADP
inlawrev-2335	577	5	the	the	DET
inlawrev-2335	577	6	governments	government	NOUN
inlawrev-2335	577	7	was	be	AUX
inlawrev-2335	577	8	the	the	DET
inlawrev-2335	577	9	possibility	possibility	NOUN
inlawrev-2335	577	10	of	of	ADP
inlawrev-2335	577	11	prejudicially	prejudicially	ADV
inlawrev-2335	577	12	affecting	affect	VERB
inlawrev-2335	577	13	the	the	DET
inlawrev-2335	577	14	free	free	ADJ
inlawrev-2335	577	15	circulation	circulation	NOUN
inlawrev-2335	577	16	of	of	ADP
inlawrev-2335	577	17	capital	capital	NOUN
inlawrev-2335	577	18	.	.	PUNCT
inlawrev-2335	578	1	of	of	ADP
inlawrev-2335	578	2	concern	concern	NOUN
inlawrev-2335	578	3	to	to	ADP
inlawrev-2335	578	4	taxpayers	taxpayer	NOUN
inlawrev-2335	578	5	was	be	AUX
inlawrev-2335	578	6	the	the	DET
inlawrev-2335	578	7	possibility	possibility	NOUN
inlawrev-2335	578	8	of	of	ADP
inlawrev-2335	578	9	these	these	DET
inlawrev-2335	578	10	provisions	provision	NOUN
inlawrev-2335	578	11	granting	grant	VERB
inlawrev-2335	578	12	a	a	DET
inlawrev-2335	578	13	foreign	foreign	ADJ
inlawrev-2335	578	14	taxing	tax	VERB
inlawrev-2335	578	15	authority	authority	NOUN
inlawrev-2335	578	16	greater	great	ADJ
inlawrev-2335	578	17	or	or	CCONJ
inlawrev-2335	578	18	additional	additional	ADJ
inlawrev-2335	578	19	powers	power	NOUN
inlawrev-2335	578	20	not	not	PART
inlawrev-2335	578	21	allowed	allow	VERB
inlawrev-2335	578	22	by	by	ADP
inlawrev-2335	578	23	its	its	PRON
inlawrev-2335	578	24	domestic	domestic	ADJ
inlawrev-2335	578	25	legislation	legislation	NOUN
inlawrev-2335	578	26	.	.	PUNCT
inlawrev-2335	579	1	to	to	PART
inlawrev-2335	579	2	meet	meet	VERB
inlawrev-2335	579	3	this	this	DET
inlawrev-2335	579	4	lack	lack	NOUN
inlawrev-2335	579	5	of	of	ADP
inlawrev-2335	579	6	confidence	confidence	NOUN
inlawrev-2335	579	7	in	in	ADP
inlawrev-2335	579	8	the	the	DET
inlawrev-2335	579	9	provisions	provision	NOUN
inlawrev-2335	579	10	,	,	PUNCT
inlawrev-2335	579	11	the	the	DET
inlawrev-2335	579	12	new	new	ADJ
inlawrev-2335	579	13	model	model	NOUN
inlawrev-2335	579	14	conventions	convention	NOUN
inlawrev-2335	579	15	contained	contain	VERB
inlawrev-2335	579	16	several	several	ADJ
inlawrev-2335	579	17	articles	article	NOUN
inlawrev-2335	579	18	which	which	PRON
inlawrev-2335	579	19	stressed	stress	VERB
inlawrev-2335	579	20	the	the	DET
inlawrev-2335	579	21	reciprocal	reciprocal	ADJ
inlawrev-2335	579	22	aspects	aspect	NOUN
inlawrev-2335	579	23	and	and	CCONJ
inlawrev-2335	579	24	provided	provide	VERB
inlawrev-2335	579	25	certain	certain	ADJ
inlawrev-2335	579	26	safeguards	safeguard	NOUN
inlawrev-2335	579	27	.	.	PUNCT
inlawrev-2335	580	1	reciprocity	reciprocity	NOUN
inlawrev-2335	580	2	was	be	AUX
inlawrev-2335	580	3	provided	provide	VERB
inlawrev-2335	580	4	in	in	ADP
inlawrev-2335	580	5	the	the	DET
inlawrev-2335	580	6	sense	sense	NOUN
inlawrev-2335	580	7	of	of	ADP
inlawrev-2335	580	8	compatibility	compatibility	NOUN
inlawrev-2335	580	9	as	as	ADV
inlawrev-2335	580	10	well	well	ADV
inlawrev-2335	580	11	as	as	ADP
inlawrev-2335	580	12	in	in	ADP
inlawrev-2335	580	13	the	the	DET
inlawrev-2335	580	14	sense	sense	NOUN
inlawrev-2335	580	15	of	of	ADP
inlawrev-2335	580	16	cooperation	cooperation	NOUN
inlawrev-2335	580	17	.	.	PUNCT
inlawrev-2335	581	1	the	the	DET
inlawrev-2335	581	2	league	league	NOUN
inlawrev-2335	581	3	provided	provide	VERB
inlawrev-2335	581	4	a	a	DET
inlawrev-2335	581	5	rather	rather	ADV
inlawrev-2335	581	6	bland	bland	ADJ
inlawrev-2335	581	7	test	test	NOUN
inlawrev-2335	581	8	to	to	PART
inlawrev-2335	581	9	discover	discover	VERB
inlawrev-2335	581	10	whether	whether	SCONJ
inlawrev-2335	581	11	reciprocal	reciprocal	ADJ
inlawrev-2335	581	12	cooperation	cooperation	NOUN
inlawrev-2335	581	13	existed	exist	VERB
inlawrev-2335	581	14	:	:	PUNCT
inlawrev-2335	581	15	"	"	PUNCT
inlawrev-2335	581	16	[	[	X
inlawrev-2335	581	17	r]eciprocity	r]eciprocity	NOUN
inlawrev-2335	581	18	shall	shall	AUX
inlawrev-2335	581	19	be	be	AUX
inlawrev-2335	581	20	deemed	deem	VERB
inlawrev-2335	581	21	to	to	PART
inlawrev-2335	581	22	exist	exist	VERB
inlawrev-2335	581	23	when	when	SCONJ
inlawrev-2335	581	24	the	the	DET
inlawrev-2335	581	25	request	request	NOUN
inlawrev-2335	581	26	is	be	AUX
inlawrev-2335	581	27	accompanied	accompany	VERB
inlawrev-2335	581	28	by	by	ADP
inlawrev-2335	581	29	a	a	DET
inlawrev-2335	581	30	declaration	declaration	NOUN
inlawrev-2335	581	31	by	by	ADP
inlawrev-2335	581	32	the	the	DET
inlawrev-2335	581	33	competent	competent	ADJ
inlawrev-2335	581	34	authorities	authority	NOUN
inlawrev-2335	581	35	who	who	PRON
inlawrev-2335	581	36	make	make	VERB
inlawrev-2335	581	37	the	the	DET
inlawrev-2335	581	38	application	application	NOUN
inlawrev-2335	581	39	,	,	PUNCT
inlawrev-2335	581	40	officially	officially	ADV
inlawrev-2335	581	41	confirming	confirm	VERB
inlawrev-2335	581	42	that	that	SCONJ
inlawrev-2335	581	43	any	any	DET
inlawrev-2335	581	44	similar	similar	ADJ
inlawrev-2335	581	45	request	request	NOUN
inlawrev-2335	581	46	would	would	AUX
inlawrev-2335	581	47	be	be	AUX
inlawrev-2335	581	48	complied	comply	VERB
inlawrev-2335	581	49	with	with	ADP
inlawrev-2335	581	50	in	in	ADP
inlawrev-2335	581	51	accordance	accordance	NOUN
inlawrev-2335	581	52	with	with	ADP
inlawrev-2335	581	53	the	the	DET
inlawrev-2335	581	54	laws	law	NOUN
inlawrev-2335	581	55	of	of	ADP
inlawrev-2335	581	56	the	the	DET
inlawrev-2335	581	57	applicant	applicant	ADJ
inlawrev-2335	581	58	state	state	NOUN
inlawrev-2335	581	59	.	.	PUNCT
inlawrev-2335	582	1	"^^^	"^^^	PUNCT
inlawrev-2335	583	1	safeguards	safeguard	NOUN
inlawrev-2335	583	2	were	be	AUX
inlawrev-2335	583	3	directly	directly	ADV
inlawrev-2335	583	4	provided	provide	VERB
inlawrev-2335	583	5	for	for	ADP
inlawrev-2335	583	6	in	in	ADP
inlawrev-2335	583	7	the	the	DET
inlawrev-2335	583	8	article	article	NOUN
inlawrev-2335	583	9	allowing	allow	VERB
inlawrev-2335	583	10	certain	certain	ADJ
inlawrev-2335	583	11	excuses	excuse	NOUN
inlawrev-2335	583	12	from	from	ADP
inlawrev-2335	583	13	compliance	compliance	NOUN
inlawrev-2335	583	14	,	,	PUNCT
inlawrev-2335	583	15	such	such	ADJ
inlawrev-2335	583	16	as	as	ADP
inlawrev-2335	583	17	when	when	SCONJ
inlawrev-2335	583	18	the	the	DET
inlawrev-2335	583	19	request	request	NOUN
inlawrev-2335	583	20	relates	relate	VERB
inlawrev-2335	583	21	to	to	ADP
inlawrev-2335	583	22	a	a	DET
inlawrev-2335	583	23	taxpayer	taxpayer	NOUN
inlawrev-2335	583	24	who	who	PRON
inlawrev-2335	583	25	is	be	AUX
inlawrev-2335	583	26	a	a	DET
inlawrev-2335	583	27	national	national	NOUN
inlawrev-2335	583	28	of	of	ADP
inlawrev-2335	583	29	the	the	DET
inlawrev-2335	583	30	state	state	NOUN
inlawrev-2335	583	31	applied	apply	VERB
inlawrev-2335	583	32	to	to	ADP
inlawrev-2335	583	33	or	or	CCONJ
inlawrev-2335	583	34	when	when	SCONJ
inlawrev-2335	583	35	compliance	compliance	NOUN
inlawrev-2335	583	36	with	with	ADP
inlawrev-2335	583	37	the	the	DET
inlawrev-2335	583	38	request	request	NOUN
inlawrev-2335	583	39	compromises	compromise	VERB
inlawrev-2335	583	40	its	its	PRON
inlawrev-2335	583	41	security	security	NOUN
inlawrev-2335	583	42	or	or	CCONJ
inlawrev-2335	583	43	sovereign	sovereign	ADJ
inlawrev-2335	583	44	rights.^^	rights.^^	NOUN
inlawrev-2335	583	45	®	®	NOUN
inlawrev-2335	583	46	the	the	DET
inlawrev-2335	583	47	third	third	ADJ
inlawrev-2335	583	48	distinguishing	distinguish	VERB
inlawrev-2335	583	49	factor	factor	NOUN
inlawrev-2335	583	50	of	of	ADP
inlawrev-2335	583	51	the	the	DET
inlawrev-2335	583	52	mexico	mexico	PROPN
inlawrev-2335	583	53	and	and	CCONJ
inlawrev-2335	583	54	london	london	PROPN
inlawrev-2335	583	55	conventions	convention	NOUN
inlawrev-2335	583	56	was	be	AUX
inlawrev-2335	583	57	the	the	DET
inlawrev-2335	583	58	limiting	limit	VERB
inlawrev-2335	583	59	provisions	provision	NOUN
inlawrev-2335	583	60	.	.	PUNCT
inlawrev-2335	584	1	the	the	DET
inlawrev-2335	584	2	new	new	ADJ
inlawrev-2335	584	3	collection	collection	NOUN
inlawrev-2335	584	4	provisions	provision	NOUN
inlawrev-2335	584	5	were	be	AUX
inlawrev-2335	584	6	limited	limit	VERB
inlawrev-2335	584	7	to	to	ADP
inlawrev-2335	584	8	those	those	DET
inlawrev-2335	584	9	items	item	NOUN
inlawrev-2335	584	10	of	of	ADP
inlawrev-2335	584	11	income	income	NOUN
inlawrev-2335	584	12	dealt	deal	VERB
inlawrev-2335	584	13	with	with	ADP
inlawrev-2335	584	14	in	in	ADP
inlawrev-2335	584	15	the	the	DET
inlawrev-2335	584	16	conventions	convention	NOUN
inlawrev-2335	584	17	on	on	ADP
inlawrev-2335	584	18	double	double	ADJ
inlawrev-2335	584	19	taxation	taxation	NOUN
inlawrev-2335	584	20	.	.	PUNCT
inlawrev-2335	585	1	this	this	PRON
inlawrev-2335	585	2	made	make	VERB
inlawrev-2335	585	3	the	the	DET
inlawrev-2335	585	4	collection	collection	NOUN
inlawrev-2335	585	5	provisions	provision	NOUN
inlawrev-2335	585	6	complementary	complementary	ADJ
inlawrev-2335	585	7	to	to	ADP
inlawrev-2335	585	8	the	the	DET
inlawrev-2335	585	9	double	double	ADJ
inlawrev-2335	585	10	taxation	taxation	NOUN
inlawrev-2335	585	11	provisions	provision	NOUN
inlawrev-2335	585	12	,	,	PUNCT
inlawrev-2335	585	13	thereby	thereby	ADV
inlawrev-2335	585	14	carrying	carry	VERB
inlawrev-2335	585	15	even	even	ADV
inlawrev-2335	585	16	further	far	ADV
inlawrev-2335	585	17	their	their	PRON
inlawrev-2335	585	18	prior	prior	ADJ
inlawrev-2335	585	19	considerations	consideration	NOUN
inlawrev-2335	585	20	of	of	ADP
inlawrev-2335	585	21	the	the	DET
inlawrev-2335	585	22	correlation	correlation	NOUN
inlawrev-2335	585	23	between	between	ADP
inlawrev-2335	585	24	the	the	DET
inlawrev-2335	585	25	two	two	NUM
inlawrev-2335	585	26	.	.	PUNCT
inlawrev-2335	586	1	further	further	ADJ
inlawrev-2335	586	2	limitations	limitation	NOUN
inlawrev-2335	586	3	were	be	AUX
inlawrev-2335	586	4	set	set	VERB
inlawrev-2335	586	5	out	out	ADP
inlawrev-2335	586	6	in	in	ADP
inlawrev-2335	586	7	the	the	DET
inlawrev-2335	586	8	accompanying	accompanying	ADJ
inlawrev-2335	586	9	protocol	protocol	NOUN
inlawrev-2335	586	10	,	,	PUNCT
inlawrev-2335	586	11	which	which	PRON
inlawrev-2335	586	12	provided	provide	VERB
inlawrev-2335	586	13	for	for	ADP
inlawrev-2335	586	14	a	a	DET
inlawrev-2335	586	15	monetary	monetary	ADJ
inlawrev-2335	586	16	limit	limit	NOUN
inlawrev-2335	586	17	below	below	ADP
inlawrev-2335	586	18	which	which	PRON
inlawrev-2335	586	19	no	no	DET
inlawrev-2335	586	20	assistance	assistance	NOUN
inlawrev-2335	586	21	would	would	AUX
inlawrev-2335	586	22	be	be	AUX
inlawrev-2335	586	23	given	give	VERB
inlawrev-2335	586	24	,	,	PUNCT
inlawrev-2335	586	25	and	and	CCONJ
inlawrev-2335	586	26	for	for	ADP
inlawrev-2335	586	27	a	a	DET
inlawrev-2335	586	28	required	require	VERB
inlawrev-2335	586	29	statement	statement	NOUN
inlawrev-2335	586	30	by	by	ADP
inlawrev-2335	586	31	the	the	DET
inlawrev-2335	586	32	interested	interested	ADJ
inlawrev-2335	586	33	state	state	NOUN
inlawrev-2335	586	34	that	that	SCONJ
inlawrev-2335	586	35	the	the	DET
inlawrev-2335	586	36	amount	amount	NOUN
inlawrev-2335	586	37	due	due	ADJ
inlawrev-2335	586	38	was	be	AUX
inlawrev-2335	586	39	not	not	PART
inlawrev-2335	586	40	recoverable	recoverable	ADJ
inlawrev-2335	586	41	in	in	ADP
inlawrev-2335	586	42	the	the	DET
inlawrev-2335	586	43	applying	apply	VERB
inlawrev-2335	586	44	state.^^	state.^^	NOUN
inlawrev-2335	586	45	°	°	PROPN
inlawrev-2335	586	46	b.	b.	PROPN
inlawrev-2335	587	1	present	present	ADJ
inlawrev-2335	587	2	problems	problem	NOUN
inlawrev-2335	587	3	of	of	ADP
inlawrev-2335	587	4	tax	tax	NOUN
inlawrev-2335	587	5	evasion	evasion	NOUN
inlawrev-2335	587	6	treaties	treaty	NOUN
inlawrev-2335	587	7	this	this	DET
inlawrev-2335	587	8	discussion	discussion	NOUN
inlawrev-2335	587	9	begins	begin	VERB
inlawrev-2335	587	10	with	with	ADP
inlawrev-2335	587	11	the	the	DET
inlawrev-2335	587	12	most	most	ADV
inlawrev-2335	587	13	telling	telling	NOUN
inlawrev-2335	587	14	,	,	PUNCT
inlawrev-2335	587	15	if	if	SCONJ
inlawrev-2335	587	16	not	not	PART
inlawrev-2335	587	17	fundamental	fundamental	ADJ
inlawrev-2335	587	18	complaint	complaint	NOUN
inlawrev-2335	587	19	:	:	PUNCT
inlawrev-2335	587	20	namely	namely	ADV
inlawrev-2335	587	21	,	,	PUNCT
inlawrev-2335	587	22	the	the	DET
inlawrev-2335	587	23	problem	problem	NOUN
inlawrev-2335	587	24	of	of	ADP
inlawrev-2335	587	25	having	have	VERB
inlawrev-2335	587	26	to	to	PART
inlawrev-2335	587	27	connect	connect	VERB
inlawrev-2335	587	28	two	two	NUM
inlawrev-2335	587	29	systems	system	NOUN
inlawrev-2335	587	30	which	which	PRON
inlawrev-2335	587	31	do	do	AUX
inlawrev-2335	587	32	not	not	PART
inlawrev-2335	587	33	share	share	VERB
inlawrev-2335	587	34	a	a	DET
inlawrev-2335	587	35	common	common	ADJ
inlawrev-2335	587	36	background	background	NOUN
inlawrev-2335	587	37	.	.	PUNCT
inlawrev-2335	588	1	most	most	ADJ
inlawrev-2335	588	2	arguments	argument	NOUN
inlawrev-2335	588	3	against	against	ADP
inlawrev-2335	588	4	''	''	PUNCT
inlawrev-2335	588	5	'	'	PUNCT
inlawrev-2335	588	6	see	see	VERB
inlawrev-2335	588	7	i	i	PRON
inlawrev-2335	588	8	d.	d.	PROPN
inlawrev-2335	588	9	at	at	ADP
inlawrev-2335	588	10	44	44	NUM
inlawrev-2335	588	11	-	-	SYM
inlawrev-2335	588	12	48	48	NUM
inlawrev-2335	588	13	.	.	PUNCT
inlawrev-2335	589	1	"	"	PUNCT
inlawrev-2335	589	2	vd	vd	NOUN
inlawrev-2335	589	3	at	at	ADP
inlawrev-2335	589	4	46	46	NUM
inlawrev-2335	589	5	.	.	PUNCT
inlawrev-2335	589	6	''	''	PUNCT
inlawrev-2335	590	1	'	'	PUNCT
inlawrev-2335	590	2	i	i	PRON
inlawrev-2335	590	3	d.	d.	PROPN
inlawrev-2335	590	4	at	at	ADP
inlawrev-2335	590	5	47	47	NUM
inlawrev-2335	590	6	.	.	PUNCT
inlawrev-2335	590	7	'	'	PUNCT
inlawrev-2335	591	1	"	"	PUNCT
inlawrev-2335	591	2	i	i	PRON
inlawrev-2335	591	3	d.	d.	PROPN
inlawrev-2335	591	4	at	at	ADP
inlawrev-2335	591	5	48	48	NUM
inlawrev-2335	591	6	.	.	PUNCT
inlawrev-2335	591	7	'	'	PUNCT
inlawrev-2335	591	8	*	*	PUNCT
inlawrev-2335	591	9	'	'	VERB
inlawrev-2335	591	10	i	i	PRON
inlawrev-2335	591	11	d.	d.	PROPN
inlawrev-2335	591	12	at	at	ADP
inlawrev-2335	591	13	52	52	NUM
inlawrev-2335	591	14	.	.	PUNCT
inlawrev-2335	591	15	370	370	NUM
inlawrev-2335	591	16	indiana	indiana	PROPN
inlawrev-2335	591	17	law	law	PROPN
inlawrev-2335	591	18	review	review	NOUN
inlawrev-2335	592	1	[	[	X
inlawrev-2335	592	2	vol	vol	NOUN
inlawrev-2335	592	3	.	.	PUNCT
inlawrev-2335	593	1	12:341	12:341	NUM
inlawrev-2335	593	2	collection	collection	NOUN
inlawrev-2335	593	3	provisions	provision	NOUN
inlawrev-2335	593	4	,	,	PUNCT
inlawrev-2335	593	5	if	if	SCONJ
inlawrev-2335	593	6	not	not	PART
inlawrev-2335	593	7	initially	initially	ADV
inlawrev-2335	593	8	founded	found	VERB
inlawrev-2335	593	9	on	on	ADP
inlawrev-2335	593	10	it	it	PRON
inlawrev-2335	593	11	,	,	PUNCT
inlawrev-2335	593	12	always	always	ADV
inlawrev-2335	593	13	seem	seem	VERB
inlawrev-2335	593	14	to	to	PART
inlawrev-2335	593	15	fall	fall	VERB
inlawrev-2335	593	16	back	back	ADV
inlawrev-2335	593	17	on	on	ADP
inlawrev-2335	593	18	this	this	DET
inlawrev-2335	593	19	incompatibility	incompatibility	NOUN
inlawrev-2335	593	20	.	.	PUNCT
inlawrev-2335	594	1	since	since	SCONJ
inlawrev-2335	594	2	this	this	DET
inlawrev-2335	594	3	problem	problem	NOUN
inlawrev-2335	594	4	emerges	emerge	VERB
inlawrev-2335	594	5	in	in	ADP
inlawrev-2335	594	6	diverse	diverse	ADJ
inlawrev-2335	594	7	contexts	context	NOUN
inlawrev-2335	594	8	throughout	throughout	ADP
inlawrev-2335	594	9	the	the	DET
inlawrev-2335	594	10	rest	rest	NOUN
inlawrev-2335	594	11	of	of	ADP
inlawrev-2335	594	12	this	this	DET
inlawrev-2335	594	13	section	section	NOUN
inlawrev-2335	594	14	,	,	PUNCT
inlawrev-2335	594	15	only	only	ADV
inlawrev-2335	594	16	a	a	DET
inlawrev-2335	594	17	few	few	ADJ
inlawrev-2335	594	18	of	of	ADP
inlawrev-2335	594	19	its	its	PRON
inlawrev-2335	594	20	more	more	ADV
inlawrev-2335	594	21	obvious	obvious	ADJ
inlawrev-2335	594	22	aspects	aspect	NOUN
inlawrev-2335	594	23	,	,	PUNCT
inlawrev-2335	594	24	stated	state	VERB
inlawrev-2335	594	25	in	in	ADP
inlawrev-2335	594	26	extremely	extremely	ADV
inlawrev-2335	594	27	general	general	ADJ
inlawrev-2335	594	28	terms	term	NOUN
inlawrev-2335	594	29	,	,	PUNCT
inlawrev-2335	594	30	are	be	AUX
inlawrev-2335	594	31	herein	herein	ADV
inlawrev-2335	594	32	mentioned	mention	VERB
inlawrev-2335	594	33	.	.	PUNCT
inlawrev-2335	595	1	such	such	ADJ
inlawrev-2335	595	2	provisions	provision	NOUN
inlawrev-2335	595	3	,	,	PUNCT
inlawrev-2335	595	4	say	say	VERB
inlawrev-2335	595	5	the	the	DET
inlawrev-2335	595	6	critics	critic	NOUN
inlawrev-2335	595	7	,	,	PUNCT
inlawrev-2335	595	8	would	would	AUX
inlawrev-2335	595	9	"	"	PUNCT
inlawrev-2335	595	10	force	force	VERB
inlawrev-2335	595	11	upon	upon	SCONJ
inlawrev-2335	595	12	the	the	DET
inlawrev-2335	595	13	courts	court	NOUN
inlawrev-2335	595	14	of	of	ADP
inlawrev-2335	595	15	the	the	DET
inlawrev-2335	595	16	united	united	PROPN
inlawrev-2335	595	17	states	states	PROPN
inlawrev-2335	595	18	the	the	DET
inlawrev-2335	595	19	duty	duty	NOUN
inlawrev-2335	595	20	of	of	ADP
inlawrev-2335	595	21	interpreting	interpret	VERB
inlawrev-2335	595	22	foreign	foreign	ADJ
inlawrev-2335	595	23	tax	tax	NOUN
inlawrev-2335	595	24	statutes	statute	NOUN
inlawrev-2335	595	25	and	and	CCONJ
inlawrev-2335	595	26	will	will	AUX
inlawrev-2335	595	27	require	require	VERB
inlawrev-2335	595	28	a	a	DET
inlawrev-2335	595	29	scrutiny	scrutiny	NOUN
inlawrev-2335	595	30	of	of	ADP
inlawrev-2335	595	31	the	the	DET
inlawrev-2335	595	32	relations	relation	NOUN
inlawrev-2335	595	33	between	between	ADP
inlawrev-2335	595	34	the	the	DET
inlawrev-2335	595	35	foreign	foreign	ADJ
inlawrev-2335	595	36	state	state	NOUN
inlawrev-2335	595	37	and	and	CCONJ
inlawrev-2335	595	38	its	its	PRON
inlawrev-2335	595	39	citizens	citizen	NOUN
inlawrev-2335	595	40	and	and	CCONJ
inlawrev-2335	595	41	force	force	VERB
inlawrev-2335	595	42	the	the	DET
inlawrev-2335	595	43	courts	court	NOUN
inlawrev-2335	595	44	to	to	PART
inlawrev-2335	595	45	pass	pass	VERB
inlawrev-2335	595	46	on	on	ADP
inlawrev-2335	595	47	questions	question	NOUN
inlawrev-2335	595	48	of	of	ADP
inlawrev-2335	595	49	local	local	ADJ
inlawrev-2335	595	50	policy	policy	NOUN
inlawrev-2335	595	51	."^*^	."^*^	PROPN
inlawrev-2335	596	1	and	and	CCONJ
inlawrev-2335	596	2	what	what	PRON
inlawrev-2335	596	3	has	have	AUX
inlawrev-2335	596	4	turned	turn	VERB
inlawrev-2335	596	5	out	out	ADP
inlawrev-2335	596	6	to	to	PART
inlawrev-2335	596	7	be	be	AUX
inlawrev-2335	596	8	the	the	DET
inlawrev-2335	596	9	most	most	ADV
inlawrev-2335	596	10	critical	critical	ADJ
inlawrev-2335	596	11	aspect	aspect	NOUN
inlawrev-2335	596	12	of	of	ADP
inlawrev-2335	596	13	all	all	PRON
inlawrev-2335	596	14	is	be	AUX
inlawrev-2335	596	15	the	the	DET
inlawrev-2335	596	16	risk	risk	NOUN
inlawrev-2335	596	17	that	that	SCONJ
inlawrev-2335	596	18	taxpayers	taxpayer	NOUN
inlawrev-2335	596	19	might	might	AUX
inlawrev-2335	596	20	be	be	AUX
inlawrev-2335	596	21	unjustly	unjustly	ADV
inlawrev-2335	596	22	prejudiced	prejudiced	ADJ
inlawrev-2335	596	23	in	in	ADP
inlawrev-2335	596	24	the	the	DET
inlawrev-2335	596	25	enforcement	enforcement	NOUN
inlawrev-2335	596	26	of	of	ADP
inlawrev-2335	596	27	such	such	ADJ
inlawrev-2335	596	28	assistance	assistance	NOUN
inlawrev-2335	596	29	provisions	provision	NOUN
inlawrev-2335	596	30	without	without	ADP
inlawrev-2335	596	31	adequate	adequate	ADJ
inlawrev-2335	596	32	judicial	judicial	ADJ
inlawrev-2335	596	33	safeguards	safeguard	NOUN
inlawrev-2335	596	34	.	.	PUNCT
inlawrev-2335	597	1	it	it	PRON
inlawrev-2335	597	2	is	be	AUX
inlawrev-2335	597	3	next	next	ADV
inlawrev-2335	597	4	suggested	suggest	VERB
inlawrev-2335	597	5	that	that	SCONJ
inlawrev-2335	597	6	the	the	DET
inlawrev-2335	597	7	united	united	PROPN
inlawrev-2335	597	8	states	states	PROPN
inlawrev-2335	597	9	treaty	treaty	NOUN
inlawrev-2335	597	10	provisions	provision	NOUN
inlawrev-2335	597	11	dealing	deal	VERB
inlawrev-2335	597	12	with	with	ADP
inlawrev-2335	597	13	collection	collection	NOUN
inlawrev-2335	597	14	assistance	assistance	NOUN
inlawrev-2335	597	15	are	be	AUX
inlawrev-2335	597	16	not	not	PART
inlawrev-2335	597	17	self	self	NOUN
inlawrev-2335	597	18	-	-	PUNCT
inlawrev-2335	597	19	executing	executing	NOUN
inlawrev-2335	597	20	and	and	CCONJ
inlawrev-2335	597	21	,	,	PUNCT
inlawrev-2335	597	22	therefore	therefore	ADV
inlawrev-2335	597	23	,	,	PUNCT
inlawrev-2335	597	24	are	be	AUX
inlawrev-2335	597	25	in	in	ADP
inlawrev-2335	597	26	need	need	NOUN
inlawrev-2335	597	27	of	of	ADP
inlawrev-2335	597	28	enabling	enable	VERB
inlawrev-2335	597	29	legislation.^*^	legislation.^*^	NOUN
inlawrev-2335	597	30	aside	aside	ADV
inlawrev-2335	597	31	from	from	ADP
inlawrev-2335	597	32	the	the	DET
inlawrev-2335	597	33	weight	weight	NOUN
inlawrev-2335	597	34	which	which	PRON
inlawrev-2335	597	35	might	might	AUX
inlawrev-2335	597	36	be	be	AUX
inlawrev-2335	597	37	given	give	VERB
inlawrev-2335	597	38	to	to	ADP
inlawrev-2335	597	39	the	the	DET
inlawrev-2335	597	40	question	question	NOUN
inlawrev-2335	597	41	of	of	ADP
inlawrev-2335	597	42	whether	whether	SCONJ
inlawrev-2335	597	43	any	any	DET
inlawrev-2335	597	44	revenue	revenue	NOUN
inlawrev-2335	597	45	measures	measure	NOUN
inlawrev-2335	597	46	can	can	AUX
inlawrev-2335	597	47	be	be	AUX
inlawrev-2335	597	48	self	self	NOUN
inlawrev-2335	597	49	-	-	PUNCT
inlawrev-2335	597	50	executing	execute	VERB
inlawrev-2335	597	51	due	due	ADP
inlawrev-2335	597	52	to	to	ADP
inlawrev-2335	597	53	the	the	DET
inlawrev-2335	597	54	restrictive	restrictive	ADJ
inlawrev-2335	597	55	language	language	NOUN
inlawrev-2335	597	56	of	of	ADP
inlawrev-2335	597	57	article	article	NOUN
inlawrev-2335	597	58	i	i	PRON
inlawrev-2335	597	59	,	,	PUNCT
inlawrev-2335	597	60	section	section	NOUN
inlawrev-2335	597	61	7	7	NUM
inlawrev-2335	597	62	of	of	ADP
inlawrev-2335	597	63	the	the	DET
inlawrev-2335	597	64	constitution	constitution	NOUN
inlawrev-2335	597	65	,	,	PUNCT
inlawrev-2335	597	66	the	the	DET
inlawrev-2335	597	67	critics	critic	NOUN
inlawrev-2335	597	68	have	have	AUX
inlawrev-2335	597	69	concluded	conclude	VERB
inlawrev-2335	597	70	that	that	SCONJ
inlawrev-2335	597	71	the	the	DET
inlawrev-2335	597	72	gap	gap	NOUN
inlawrev-2335	597	73	resulting	result	VERB
inlawrev-2335	597	74	from	from	ADP
inlawrev-2335	597	75	the	the	DET
inlawrev-2335	597	76	language	language	NOUN
inlawrev-2335	597	77	of	of	ADP
inlawrev-2335	597	78	the	the	DET
inlawrev-2335	597	79	internal	internal	PROPN
inlawrev-2335	597	80	revenue	revenue	NOUN
inlawrev-2335	597	81	code	code	NOUN
inlawrev-2335	597	82	has	have	VERB
inlawrev-2335	597	83	to	to	PART
inlawrev-2335	597	84	be	be	AUX
inlawrev-2335	597	85	filled	fill	VERB
inlawrev-2335	597	86	by	by	ADP
inlawrev-2335	597	87	congress.^*^	congress.^*^	NOUN
inlawrev-2335	597	88	with	with	ADP
inlawrev-2335	597	89	the	the	DET
inlawrev-2335	597	90	possible	possible	ADJ
inlawrev-2335	597	91	exception	exception	NOUN
inlawrev-2335	597	92	of	of	ADP
inlawrev-2335	597	93	the	the	DET
inlawrev-2335	597	94	wording	wording	NOUN
inlawrev-2335	597	95	of	of	ADP
inlawrev-2335	597	96	the	the	DET
inlawrev-2335	597	97	internal	internal	ADJ
inlawrev-2335	597	98	revenue	revenue	NOUN
inlawrev-2335	597	99	code	code	NOUN
inlawrev-2335	597	100	,	,	PUNCT
inlawrev-2335	597	101	one	one	PRON
inlawrev-2335	597	102	might	might	AUX
inlawrev-2335	597	103	counter	counter	VERB
inlawrev-2335	597	104	these	these	DET
inlawrev-2335	597	105	contentions	contention	NOUN
inlawrev-2335	597	106	by	by	ADP
inlawrev-2335	597	107	stating	state	VERB
inlawrev-2335	597	108	that	that	SCONJ
inlawrev-2335	597	109	what	what	PRON
inlawrev-2335	597	110	in	in	ADP
inlawrev-2335	597	111	fact	fact	NOUN
inlawrev-2335	597	112	has	have	AUX
inlawrev-2335	597	113	caused	cause	VERB
inlawrev-2335	597	114	all	all	DET
inlawrev-2335	597	115	this	this	DET
inlawrev-2335	597	116	uncertainty	uncertainty	NOUN
inlawrev-2335	597	117	was	be	AUX
inlawrev-2335	597	118	not	not	PART
inlawrev-2335	597	119	the	the	DET
inlawrev-2335	597	120	lack	lack	NOUN
inlawrev-2335	597	121	of	of	ADP
inlawrev-2335	597	122	supposedly	supposedly	ADV
inlawrev-2335	597	123	needed	need	VERB
inlawrev-2335	597	124	legislation	legislation	NOUN
inlawrev-2335	597	125	,	,	PUNCT
inlawrev-2335	597	126	but	but	CCONJ
inlawrev-2335	597	127	rather	rather	ADV
inlawrev-2335	597	128	silence	silence	VERB
inlawrev-2335	597	129	on	on	ADP
inlawrev-2335	597	130	the	the	DET
inlawrev-2335	597	131	part	part	NOUN
inlawrev-2335	597	132	of	of	ADP
inlawrev-2335	597	133	the	the	DET
inlawrev-2335	597	134	treasury	treasury	NOUN
inlawrev-2335	597	135	.	.	PUNCT
inlawrev-2335	598	1	the	the	DET
inlawrev-2335	598	2	opponents	opponent	NOUN
inlawrev-2335	598	3	of	of	ADP
inlawrev-2335	598	4	collection	collection	NOUN
inlawrev-2335	598	5	provisions	provision	NOUN
inlawrev-2335	598	6	,	,	PUNCT
inlawrev-2335	598	7	in	in	ADP
inlawrev-2335	598	8	addition	addition	NOUN
inlawrev-2335	598	9	,	,	PUNCT
inlawrev-2335	598	10	have	have	AUX
inlawrev-2335	598	11	expressed	express	VERB
inlawrev-2335	598	12	doubts	doubt	NOUN
inlawrev-2335	598	13	as	as	ADP
inlawrev-2335	598	14	to	to	ADP
inlawrev-2335	598	15	the	the	DET
inlawrev-2335	598	16	constitutionality	constitutionality	NOUN
inlawrev-2335	598	17	of	of	ADP
inlawrev-2335	598	18	what	what	PRON
inlawrev-2335	598	19	they	they	PRON
inlawrev-2335	598	20	deem	deem	VERB
inlawrev-2335	598	21	to	to	PART
inlawrev-2335	598	22	be	be	AUX
inlawrev-2335	598	23	needed	need	VERB
inlawrev-2335	598	24	implanting	implant	VERB
inlawrev-2335	598	25	legislation.^	legislation.^	PROPN
inlawrev-2335	598	26	*	*	NOUN
inlawrev-2335	598	27	*	*	NOUN
inlawrev-2335	598	28	their	their	PRON
inlawrev-2335	598	29	reasoning	reasoning	NOUN
inlawrev-2335	598	30	is	be	AUX
inlawrev-2335	598	31	as	as	SCONJ
inlawrev-2335	598	32	follows	follow	VERB
inlawrev-2335	598	33	:	:	PUNCT
inlawrev-2335	598	34	article	article	NOUN
inlawrev-2335	598	35	1	1	NUM
inlawrev-2335	598	36	,	,	PUNCT
inlawrev-2335	598	37	section	section	NOUN
inlawrev-2335	598	38	8	8	NUM
inlawrev-2335	598	39	of	of	ADP
inlawrev-2335	598	40	the	the	DET
inlawrev-2335	598	41	constitution	constitution	NOUN
inlawrev-2335	598	42	provides	provide	VERB
inlawrev-2335	598	43	that	that	SCONJ
inlawrev-2335	598	44	the	the	DET
inlawrev-2335	598	45	congress	congress	PROPN
inlawrev-2335	598	46	shall	shall	AUX
inlawrev-2335	598	47	have	have	VERB
inlawrev-2335	598	48	the	the	DET
inlawrev-2335	598	49	power	power	NOUN
inlawrev-2335	598	50	"	"	PUNCT
inlawrev-2335	598	51	to	to	PART
inlawrev-2335	598	52	levy	levy	VERB
inlawrev-2335	598	53	and	and	CCONJ
inlawrev-2335	598	54	collect	collect	VERB
inlawrev-2335	598	55	taxes	taxis	NOUN
inlawrev-2335	598	56	,	,	PUNCT
inlawrev-2335	598	57	duties	duty	NOUN
inlawrev-2335	598	58	,	,	PUNCT
inlawrev-2335	598	59	imposts	impost	NOUN
inlawrev-2335	598	60	,	,	PUNCT
inlawrev-2335	598	61	and	and	CCONJ
inlawrev-2335	598	62	excises	excise	NOUN
inlawrev-2335	598	63	to	to	PART
inlawrev-2335	598	64	pay	pay	VERB
inlawrev-2335	598	65	the	the	DET
inlawrev-2335	598	66	debts	debt	NOUN
inlawrev-2335	598	67	and	and	CCONJ
inlawrev-2335	598	68	provide	provide	VERB
inlawrev-2335	598	69	for	for	ADP
inlawrev-2335	598	70	the	the	DET
inlawrev-2335	598	71	common	common	ADJ
inlawrev-2335	598	72	defense	defense	NOUN
inlawrev-2335	598	73	and	and	CCONJ
inlawrev-2335	598	74	general	general	ADJ
inlawrev-2335	598	75	welfare	welfare	NOUN
inlawrev-2335	598	76	of	of	ADP
inlawrev-2335	598	77	the	the	DET
inlawrev-2335	598	78	united	united	PROPN
inlawrev-2335	598	79	states	states	PROPN
inlawrev-2335	598	80	.	.	PUNCT
inlawrev-2335	598	81	"	"	PUNCT
inlawrev-2335	599	1	therefore	therefore	ADV
inlawrev-2335	599	2	,	,	PUNCT
inlawrev-2335	599	3	"	"	PUNCT
inlawrev-2335	599	4	this	this	DET
inlawrev-2335	599	5	authorization	authorization	NOUN
inlawrev-2335	599	6	does	do	AUX
inlawrev-2335	599	7	not	not	PART
inlawrev-2335	599	8	envisage	envisage	VERB
inlawrev-2335	599	9	the	the	DET
inlawrev-2335	599	10	collection	collection	NOUN
inlawrev-2335	599	11	of	of	ADP
inlawrev-2335	599	12	taxes	taxis	NOUN
inlawrev-2335	599	13	for	for	ADP
inlawrev-2335	599	14	a	a	DET
inlawrev-2335	599	15	foreign	foreign	ADJ
inlawrev-2335	599	16	government	government	NOUN
inlawrev-2335	599	17	.	.	PUNCT
inlawrev-2335	600	1	"^*^	"^*^	PUNCT
inlawrev-2335	601	1	furthermore	furthermore	ADV
inlawrev-2335	601	2	,	,	PUNCT
inlawrev-2335	601	3	they	they	PRON
inlawrev-2335	601	4	reason	reason	VERB
inlawrev-2335	601	5	:	:	PUNCT
inlawrev-2335	601	6	"	"	PUNCT
inlawrev-2335	601	7	it	it	PRON
inlawrev-2335	601	8	is	be	AUX
inlawrev-2335	601	9	equally	equally	ADV
inlawrev-2335	601	10	clear	clear	ADJ
inlawrev-2335	601	11	that	that	SCONJ
inlawrev-2335	601	12	the	the	DET
inlawrev-2335	601	13	purpose	purpose	NOUN
inlawrev-2335	601	14	behind	behind	ADP
inlawrev-2335	601	15	this	this	DET
inlawrev-2335	601	16	constitutional	constitutional	ADJ
inlawrev-2335	601	17	grant	grant	NOUN
inlawrev-2335	601	18	of	of	ADP
inlawrev-2335	601	19	authority	authority	NOUN
inlawrev-2335	601	20	has	have	AUX
inlawrev-2335	601	21	not	not	PART
inlawrev-2335	601	22	been	be	AUX
inlawrev-2335	601	23	extended	extend	VERB
inlawrev-2335	601	24	by	by	ADP
inlawrev-2335	601	25	the	the	DET
inlawrev-2335	601	26	enactment	enactment	NOUN
inlawrev-2335	601	27	of	of	ADP
inlawrev-2335	601	28	the	the	DET
inlawrev-2335	601	29	sixteenth	sixteenth	ADJ
inlawrev-2335	601	30	amendment	amendment	NOUN
inlawrev-2335	601	31	so	so	SCONJ
inlawrev-2335	601	32	as	as	SCONJ
inlawrev-2335	601	33	to	to	PART
inlawrev-2335	601	34	include	include	VERB
inlawrev-2335	601	35	the	the	DET
inlawrev-2335	601	36	right	right	NOUN
inlawrev-2335	601	37	to	to	PART
inlawrev-2335	601	38	collect	collect	VERB
inlawrev-2335	601	39	foreign	foreign	ADJ
inlawrev-2335	601	40	taxes	taxis	NOUN
inlawrev-2335	601	41	or	or	CCONJ
inlawrev-2335	601	42	otherwise	otherwise	ADV
inlawrev-2335	601	43	enforce	enforce	VERB
inlawrev-2335	601	44	the	the	DET
inlawrev-2335	601	45	revenue	revenue	NOUN
inlawrev-2335	601	46	statutes	statute	NOUN
inlawrev-2335	601	47	of	of	ADP
inlawrev-2335	601	48	a	a	DET
inlawrev-2335	601	49	foreign	foreign	ADJ
inlawrev-2335	601	50	government	government	NOUN
inlawrev-2335	601	51	.	.	PUNCT
inlawrev-2335	602	1	"^	"^	X
inlawrev-2335	602	2	*	*	PUNCT
inlawrev-2335	602	3	®	®	NOUN
inlawrev-2335	602	4	however	however	ADV
inlawrev-2335	602	5	one	one	PRON
inlawrev-2335	602	6	feels	feel	VERB
inlawrev-2335	602	7	about	about	ADP
inlawrev-2335	602	8	this	this	DET
inlawrev-2335	602	9	argument	argument	NOUN
inlawrev-2335	602	10	,	,	PUNCT
inlawrev-2335	602	11	the	the	DET
inlawrev-2335	602	12	^*^1951	^*^1951	ADJ
inlawrev-2335	602	13	hearings	hearing	NOUN
inlawrev-2335	602	14	,	,	PUNCT
inlawrev-2335	602	15	supra	supra	PROPN
inlawrev-2335	602	16	note	note	PROPN
inlawrev-2335	602	17	31	31	NUM
inlawrev-2335	602	18	,	,	PUNCT
inlawrev-2335	602	19	at	at	ADP
inlawrev-2335	602	20	23	23	NUM
inlawrev-2335	602	21	(	(	PUNCT
inlawrev-2335	602	22	statement	statement	NOUN
inlawrev-2335	602	23	of	of	ADP
inlawrev-2335	602	24	mitchell	mitchell	PROPN
inlawrev-2335	602	25	b.	b.	PROPN
inlawrev-2335	602	26	carroll	carroll	PROPN
inlawrev-2335	602	27	,	,	PUNCT
inlawrev-2335	602	28	national	national	ADJ
inlawrev-2335	602	29	foreign	foreign	PROPN
inlawrev-2335	602	30	trade	trade	PROPN
inlawrev-2335	602	31	council	council	PROPN
inlawrev-2335	602	32	)	)	PUNCT
inlawrev-2335	602	33	.	.	PUNCT
inlawrev-2335	603	1	"	"	PUNCT
inlawrev-2335	603	2	yd	yd	VERB
inlawrev-2335	603	3	at	at	ADP
inlawrev-2335	603	4	27	27	NUM
inlawrev-2335	603	5	-	-	SYM
inlawrev-2335	603	6	28	28	NUM
inlawrev-2335	603	7	.	.	PUNCT
inlawrev-2335	604	1	"	"	PUNCT
inlawrev-2335	604	2	»	»	X
inlawrev-2335	604	3	/d	/d	PUNCT
inlawrev-2335	604	4	at	at	ADP
inlawrev-2335	604	5	29	29	NUM
inlawrev-2335	604	6	.	.	PUNCT
inlawrev-2335	604	7	"	"	PUNCT
inlawrev-2335	604	8	vd	vd	NOUN
inlawrev-2335	604	9	at	at	ADP
inlawrev-2335	604	10	37	37	NUM
inlawrev-2335	604	11	-	-	SYM
inlawrev-2335	604	12	38	38	NUM
inlawrev-2335	604	13	,	,	PUNCT
inlawrev-2335	604	14	73	73	NUM
inlawrev-2335	604	15	.	.	PUNCT
inlawrev-2335	605	1	"	"	PUNCT
inlawrev-2335	605	2	yd	yd	VERB
inlawrev-2335	605	3	at	at	ADP
inlawrev-2335	605	4	36	36	NUM
inlawrev-2335	605	5	.	.	PUNCT
inlawrev-2335	606	1	"	"	PUNCT
inlawrev-2335	606	2	yd	yd	VERB
inlawrev-2335	606	3	at	at	ADP
inlawrev-2335	606	4	30	30	NUM
inlawrev-2335	606	5	.	.	PUNCT
inlawrev-2335	607	1	1979	1979	NUM
inlawrev-2335	607	2	]	]	PUNCT
inlawrev-2335	607	3	international	international	ADJ
inlawrev-2335	607	4	taxation	taxation	NOUN
inlawrev-2335	607	5	371	371	NUM
inlawrev-2335	607	6	fact	fact	NOUN
inlawrev-2335	607	7	is	be	AUX
inlawrev-2335	607	8	that	that	SCONJ
inlawrev-2335	607	9	many	many	ADJ
inlawrev-2335	607	10	extremely	extremely	ADV
inlawrev-2335	607	11	important	important	ADJ
inlawrev-2335	607	12	questions	question	NOUN
inlawrev-2335	607	13	remain	remain	VERB
inlawrev-2335	607	14	unanswered	unanswered	ADJ
inlawrev-2335	607	15	.	.	PUNCT
inlawrev-2335	608	1	the	the	DET
inlawrev-2335	608	2	use	use	NOUN
inlawrev-2335	608	3	of	of	ADP
inlawrev-2335	608	4	the	the	DET
inlawrev-2335	608	5	terms	term	NOUN
inlawrev-2335	608	6	"	"	PUNCT
inlawrev-2335	608	7	finally	finally	ADV
inlawrev-2335	608	8	determined	determine	VERB
inlawrev-2335	608	9	"	"	PUNCT
inlawrev-2335	608	10	and	and	CCONJ
inlawrev-2335	608	11	"	"	PUNCT
inlawrev-2335	608	12	definitely	definitely	ADV
inlawrev-2335	608	13	due	due	ADJ
inlawrev-2335	608	14	"	"	PUNCT
inlawrev-2335	608	15	in	in	ADP
inlawrev-2335	608	16	reference	reference	NOUN
inlawrev-2335	608	17	to	to	ADP
inlawrev-2335	608	18	claims	claim	NOUN
inlawrev-2335	608	19	eligible	eligible	ADJ
inlawrev-2335	608	20	for	for	ADP
inlawrev-2335	608	21	enforcement	enforcement	NOUN
inlawrev-2335	608	22	have	have	AUX
inlawrev-2335	608	23	raised	raise	VERB
inlawrev-2335	608	24	many	many	ADJ
inlawrev-2335	608	25	interpretative	interpretative	ADJ
inlawrev-2335	608	26	difficulties.^*^	difficulties.^*^	NOUN
inlawrev-2335	608	27	a	a	DET
inlawrev-2335	608	28	threshold	threshold	NOUN
inlawrev-2335	608	29	distinction	distinction	NOUN
inlawrev-2335	608	30	must	must	AUX
inlawrev-2335	608	31	be	be	AUX
inlawrev-2335	608	32	made	make	VERB
inlawrev-2335	608	33	as	as	ADP
inlawrev-2335	608	34	to	to	ADP
inlawrev-2335	608	35	whether	whether	SCONJ
inlawrev-2335	608	36	such	such	ADJ
inlawrev-2335	608	37	claims	claim	NOUN
inlawrev-2335	608	38	are	be	AUX
inlawrev-2335	608	39	in	in	ADP
inlawrev-2335	608	40	the	the	DET
inlawrev-2335	608	41	nature	nature	NOUN
inlawrev-2335	608	42	of	of	ADP
inlawrev-2335	608	43	a	a	DET
inlawrev-2335	608	44	judgment	judgment	NOUN
inlawrev-2335	608	45	or	or	CCONJ
inlawrev-2335	608	46	something	something	PRON
inlawrev-2335	608	47	less	less	ADJ
inlawrev-2335	608	48	,	,	PUNCT
inlawrev-2335	608	49	such	such	ADJ
inlawrev-2335	608	50	as	as	ADP
inlawrev-2335	608	51	an	an	DET
inlawrev-2335	608	52	administrative	administrative	ADJ
inlawrev-2335	608	53	assessment	assessment	NOUN
inlawrev-2335	608	54	.	.	PUNCT
inlawrev-2335	609	1	as	as	SCONJ
inlawrev-2335	609	2	noted	note	VERB
inlawrev-2335	609	3	before/	before/	NOUN
inlawrev-2335	609	4	*	*	SYM
inlawrev-2335	609	5	®	®	NOUN
inlawrev-2335	609	6	the	the	DET
inlawrev-2335	609	7	league	league	NOUN
inlawrev-2335	609	8	of	of	ADP
inlawrev-2335	609	9	nations	nation	NOUN
inlawrev-2335	609	10	was	be	AUX
inlawrev-2335	609	11	quite	quite	ADV
inlawrev-2335	609	12	clear	clear	ADJ
inlawrev-2335	609	13	that	that	SCONJ
inlawrev-2335	609	14	the	the	DET
inlawrev-2335	609	15	claim	claim	NOUN
inlawrev-2335	609	16	must	must	AUX
inlawrev-2335	609	17	be	be	AUX
inlawrev-2335	609	18	beyond	beyond	ADP
inlawrev-2335	609	19	all	all	DET
inlawrev-2335	609	20	avenues	avenue	NOUN
inlawrev-2335	609	21	of	of	ADP
inlawrev-2335	609	22	appeal	appeal	NOUN
inlawrev-2335	609	23	and	and	CCONJ
inlawrev-2335	609	24	,	,	PUNCT
inlawrev-2335	609	25	therefore	therefore	ADV
inlawrev-2335	609	26	,	,	PUNCT
inlawrev-2335	609	27	a	a	DET
inlawrev-2335	609	28	final	final	ADJ
inlawrev-2335	609	29	judgment	judgment	NOUN
inlawrev-2335	609	30	was	be	AUX
inlawrev-2335	609	31	required	require	VERB
inlawrev-2335	609	32	.	.	PUNCT
inlawrev-2335	610	1	however	however	ADV
inlawrev-2335	610	2	,	,	PUNCT
inlawrev-2335	610	3	this	this	DET
inlawrev-2335	610	4	intent	intent	NOUN
inlawrev-2335	610	5	was	be	AUX
inlawrev-2335	610	6	later	later	ADV
inlawrev-2335	610	7	blurred	blur	VERB
inlawrev-2335	610	8	by	by	ADP
inlawrev-2335	610	9	its	its	PRON
inlawrev-2335	610	10	abandonment	abandonment	NOUN
inlawrev-2335	610	11	of	of	ADP
inlawrev-2335	610	12	"	"	PUNCT
inlawrev-2335	610	13	res	re	NOUN
inlawrev-2335	610	14	judicata	judicata	NOUN
inlawrev-2335	610	15	"	"	PUNCT
inlawrev-2335	610	16	in	in	ADP
inlawrev-2335	610	17	favor	favor	NOUN
inlawrev-2335	610	18	of	of	ADP
inlawrev-2335	610	19	"	"	PUNCT
inlawrev-2335	610	20	finally	finally	ADV
inlawrev-2335	610	21	determined	determine	VERB
inlawrev-2335	610	22	"	"	PUNCT
inlawrev-2335	610	23	and	and	CCONJ
inlawrev-2335	610	24	"	"	PUNCT
inlawrev-2335	610	25	definitely	definitely	ADV
inlawrev-2335	610	26	due	due	ADJ
inlawrev-2335	610	27	.	.	PUNCT
inlawrev-2335	611	1	"^*^	"^*^	NOUN
inlawrev-2335	611	2	in	in	ADP
inlawrev-2335	611	3	the	the	DET
inlawrev-2335	611	4	swedish	swedish	ADJ
inlawrev-2335	611	5	treaty	treaty	NOUN
inlawrev-2335	611	6	of	of	ADP
inlawrev-2335	611	7	1939	1939	NUM
inlawrev-2335	611	8	,	,	PUNCT
inlawrev-2335	611	9	the	the	DET
inlawrev-2335	611	10	accompanying	accompany	VERB
inlawrev-2335	611	11	protocol	protocol	NOUN
inlawrev-2335	611	12	states	state	VERB
inlawrev-2335	611	13	that	that	SCONJ
inlawrev-2335	611	14	"	"	PUNCT
inlawrev-2335	611	15	finally	finally	ADV
inlawrev-2335	611	16	determined	determine	VERB
inlawrev-2335	611	17	"	"	PUNCT
inlawrev-2335	611	18	is	be	AUX
inlawrev-2335	611	19	to	to	PART
inlawrev-2335	611	20	mean	mean	VERB
inlawrev-2335	611	21	"	"	PUNCT
inlawrev-2335	611	22	claims	claim	NOUN
inlawrev-2335	611	23	which	which	PRON
inlawrev-2335	611	24	are	be	AUX
inlawrev-2335	611	25	no	no	ADV
inlawrev-2335	611	26	longer	long	ADV
inlawrev-2335	611	27	appealable	appealable	ADJ
inlawrev-2335	611	28	,	,	PUNCT
inlawrev-2335	611	29	or	or	CCONJ
inlawrev-2335	611	30	which	which	PRON
inlawrev-2335	611	31	have	have	AUX
inlawrev-2335	611	32	been	be	AUX
inlawrev-2335	611	33	determined	determine	VERB
inlawrev-2335	611	34	by	by	ADP
inlawrev-2335	611	35	decisions	decision	NOUN
inlawrev-2335	611	36	of	of	ADP
inlawrev-2335	611	37	a	a	DET
inlawrev-2335	611	38	competent	competent	ADJ
inlawrev-2335	611	39	tribunal	tribunal	NOUN
inlawrev-2335	611	40	,	,	PUNCT
inlawrev-2335	611	41	which	which	DET
inlawrev-2335	611	42	decision	decision	NOUN
inlawrev-2335	611	43	has	have	AUX
inlawrev-2335	611	44	become	become	VERB
inlawrev-2335	611	45	final	final	ADJ
inlawrev-2335	611	46	.	.	PUNCT
inlawrev-2335	612	1	"^^	"^^	PROPN
inlawrev-2335	612	2	°	°	PROPN
inlawrev-2335	612	3	the	the	DET
inlawrev-2335	612	4	problem	problem	NOUN
inlawrev-2335	612	5	with	with	ADP
inlawrev-2335	612	6	this	this	DET
inlawrev-2335	612	7	definition	definition	NOUN
inlawrev-2335	612	8	is	be	AUX
inlawrev-2335	612	9	whether	whether	SCONJ
inlawrev-2335	612	10	"	"	PUNCT
inlawrev-2335	612	11	or	or	CCONJ
inlawrev-2335	612	12	"	"	PUNCT
inlawrev-2335	612	13	applies	apply	VERB
inlawrev-2335	612	14	to	to	ADP
inlawrev-2335	612	15	"	"	PUNCT
inlawrev-2335	612	16	claims	claim	NOUN
inlawrev-2335	612	17	"	"	PUNCT
inlawrev-2335	612	18	or	or	CCONJ
inlawrev-2335	612	19	to	to	AUX
inlawrev-2335	612	20	"	"	PUNCT
inlawrev-2335	612	21	appealable	appealable	ADJ
inlawrev-2335	612	22	.	.	PUNCT
inlawrev-2335	612	23	"	"	PUNCT
inlawrev-2335	613	1	if	if	SCONJ
inlawrev-2335	613	2	it	it	PRON
inlawrev-2335	613	3	applies	apply	VERB
inlawrev-2335	613	4	to	to	ADP
inlawrev-2335	613	5	the	the	DET
inlawrev-2335	613	6	former	former	ADJ
inlawrev-2335	613	7	,	,	PUNCT
inlawrev-2335	613	8	it	it	PRON
inlawrev-2335	613	9	implies	imply	VERB
inlawrev-2335	613	10	that	that	SCONJ
inlawrev-2335	613	11	an	an	DET
inlawrev-2335	613	12	administrative	administrative	ADJ
inlawrev-2335	613	13	assessment	assessment	NOUN
inlawrev-2335	613	14	is	be	AUX
inlawrev-2335	613	15	valid	valid	ADJ
inlawrev-2335	613	16	;	;	PUNCT
inlawrev-2335	613	17	if	if	SCONJ
inlawrev-2335	613	18	to	to	ADP
inlawrev-2335	613	19	the	the	DET
inlawrev-2335	613	20	latter	latter	ADJ
inlawrev-2335	613	21	,	,	PUNCT
inlawrev-2335	613	22	it	it	PRON
inlawrev-2335	613	23	merely	merely	ADV
inlawrev-2335	613	24	requires	require	VERB
inlawrev-2335	613	25	that	that	SCONJ
inlawrev-2335	613	26	all	all	DET
inlawrev-2335	613	27	judicial	judicial	ADJ
inlawrev-2335	613	28	and	and	CCONJ
inlawrev-2335	613	29	administrative	administrative	ADJ
inlawrev-2335	613	30	remedies	remedy	NOUN
inlawrev-2335	613	31	have	have	AUX
inlawrev-2335	613	32	been	be	AUX
inlawrev-2335	613	33	invoked	invoke	VERB
inlawrev-2335	613	34	and	and	CCONJ
inlawrev-2335	613	35	decided	decide	VERB
inlawrev-2335	613	36	.	.	PUNCT
inlawrev-2335	614	1	one	one	NUM
inlawrev-2335	614	2	commentator	commentator	NOUN
inlawrev-2335	614	3	has	have	AUX
inlawrev-2335	614	4	concluded	conclude	VERB
inlawrev-2335	614	5	that	that	SCONJ
inlawrev-2335	614	6	the	the	DET
inlawrev-2335	614	7	united	united	PROPN
inlawrev-2335	614	8	states	states	PROPN
inlawrev-2335	614	9	,	,	PUNCT
inlawrev-2335	614	10	having	have	VERB
inlawrev-2335	614	11	in	in	ADP
inlawrev-2335	614	12	mind	mind	NOUN
inlawrev-2335	614	13	the	the	DET
inlawrev-2335	614	14	term	term	NOUN
inlawrev-2335	614	15	"	"	PUNCT
inlawrev-2335	614	16	res	re	NOUN
inlawrev-2335	614	17	judicata	judicata	NOUN
inlawrev-2335	614	18	"	"	PUNCT
inlawrev-2335	614	19	to	to	PART
inlawrev-2335	614	20	mean	mean	VERB
inlawrev-2335	614	21	beyond	beyond	ADP
inlawrev-2335	614	22	all	all	DET
inlawrev-2335	614	23	possibility	possibility	NOUN
inlawrev-2335	614	24	of	of	ADP
inlawrev-2335	614	25	appeal	appeal	NOUN
inlawrev-2335	614	26	,	,	PUNCT
inlawrev-2335	614	27	chose	choose	VERB
inlawrev-2335	614	28	to	to	PART
inlawrev-2335	614	29	use	use	VERB
inlawrev-2335	614	30	"	"	PUNCT
inlawrev-2335	614	31	finally	finally	ADV
inlawrev-2335	614	32	determined	determine	VERB
inlawrev-2335	614	33	"	"	PUNCT
inlawrev-2335	614	34	in	in	ADP
inlawrev-2335	614	35	order	order	NOUN
inlawrev-2335	614	36	"	"	PUNCT
inlawrev-2335	614	37	to	to	PART
inlawrev-2335	614	38	represent	represent	VERB
inlawrev-2335	614	39	a	a	DET
inlawrev-2335	614	40	difference	difference	NOUN
inlawrev-2335	614	41	not	not	PART
inlawrev-2335	614	42	only	only	ADV
inlawrev-2335	614	43	in	in	ADP
inlawrev-2335	614	44	phraseology	phraseology	NOUN
inlawrev-2335	614	45	but	but	CCONJ
inlawrev-2335	614	46	also	also	ADV
inlawrev-2335	614	47	in	in	ADP
inlawrev-2335	614	48	substantive	substantive	ADJ
inlawrev-2335	614	49	effect	effect	NOUN
inlawrev-2335	614	50	,	,	PUNCT
inlawrev-2335	614	51	"	"	PUNCT
inlawrev-2335	614	52	intending	intend	VERB
inlawrev-2335	614	53	this	this	DET
inlawrev-2335	614	54	term	term	NOUN
inlawrev-2335	614	55	to	to	PART
inlawrev-2335	614	56	mean	mean	VERB
inlawrev-2335	614	57	"	"	PUNCT
inlawrev-2335	614	58	only	only	ADV
inlawrev-2335	614	59	that	that	SCONJ
inlawrev-2335	614	60	it	it	PRON
inlawrev-2335	614	61	must	must	AUX
inlawrev-2335	614	62	be	be	AUX
inlawrev-2335	614	63	based	base	VERB
inlawrev-2335	614	64	upon	upon	SCONJ
inlawrev-2335	614	65	an	an	DET
inlawrev-2335	614	66	assessment	assessment	NOUN
inlawrev-2335	614	67	by	by	ADP
inlawrev-2335	614	68	an	an	DET
inlawrev-2335	614	69	administrative	administrative	ADJ
inlawrev-2335	614	70	body	body	NOUN
inlawrev-2335	614	71	.	.	PUNCT
inlawrev-2335	615	1	"^^^	"^^^	PUNCT
inlawrev-2335	616	1	in	in	ADP
inlawrev-2335	616	2	light	light	NOUN
inlawrev-2335	616	3	of	of	ADP
inlawrev-2335	616	4	the	the	DET
inlawrev-2335	616	5	use	use	NOUN
inlawrev-2335	616	6	of	of	ADP
inlawrev-2335	616	7	"	"	PUNCT
inlawrev-2335	616	8	finally	finally	ADV
inlawrev-2335	616	9	determined	determine	VERB
inlawrev-2335	616	10	"	"	PUNCT
inlawrev-2335	616	11	by	by	ADP
inlawrev-2335	616	12	the	the	DET
inlawrev-2335	616	13	league	league	PROPN
inlawrev-2335	616	14	of	of	ADP
inlawrev-2335	616	15	nations	nation	NOUN
inlawrev-2335	616	16	and	and	CCONJ
inlawrev-2335	616	17	the	the	DET
inlawrev-2335	616	18	reason	reason	NOUN
inlawrev-2335	616	19	suggested	suggest	VERB
inlawrev-2335	616	20	for	for	ADP
inlawrev-2335	616	21	such	such	DET
inlawrev-2335	616	22	a	a	DET
inlawrev-2335	616	23	change	change	NOUN
inlawrev-2335	616	24	,	,	PUNCT
inlawrev-2335	616	25	this	this	DET
inlawrev-2335	616	26	above	above	ADJ
inlawrev-2335	616	27	conclusion	conclusion	NOUN
inlawrev-2335	616	28	is	be	AUX
inlawrev-2335	616	29	of	of	ADP
inlawrev-2335	616	30	doubtful	doubtful	ADJ
inlawrev-2335	616	31	validity	validity	NOUN
inlawrev-2335	616	32	.	.	PUNCT
inlawrev-2335	617	1	no	no	ADV
inlawrev-2335	617	2	matter	matter	ADV
inlawrev-2335	617	3	whether	whether	SCONJ
inlawrev-2335	617	4	one	one	PRON
inlawrev-2335	617	5	chooses	choose	VERB
inlawrev-2335	617	6	to	to	PART
inlawrev-2335	617	7	take	take	VERB
inlawrev-2335	617	8	the	the	DET
inlawrev-2335	617	9	administrative	administrative	ADJ
inlawrev-2335	617	10	assessment	assessment	NOUN
inlawrev-2335	617	11	route	route	NOUN
inlawrev-2335	617	12	or	or	CCONJ
inlawrev-2335	617	13	the	the	DET
inlawrev-2335	617	14	judgment	judgment	NOUN
inlawrev-2335	617	15	route	route	NOUN
inlawrev-2335	617	16	,	,	PUNCT
inlawrev-2335	617	17	there	there	PRON
inlawrev-2335	617	18	are	be	VERB
inlawrev-2335	617	19	further	further	ADJ
inlawrev-2335	617	20	questions	question	NOUN
inlawrev-2335	617	21	that	that	PRON
inlawrev-2335	617	22	must	must	AUX
inlawrev-2335	617	23	be	be	AUX
inlawrev-2335	617	24	answered	answer	VERB
inlawrev-2335	617	25	.	.	PUNCT
inlawrev-2335	618	1	within	within	ADP
inlawrev-2335	618	2	the	the	DET
inlawrev-2335	618	3	realm	realm	NOUN
inlawrev-2335	618	4	of	of	ADP
inlawrev-2335	618	5	allowing	allow	VERB
inlawrev-2335	618	6	an	an	DET
inlawrev-2335	618	7	administrative	administrative	ADJ
inlawrev-2335	618	8	assessment	assessment	NOUN
inlawrev-2335	618	9	to	to	PART
inlawrev-2335	618	10	form	form	VERB
inlawrev-2335	618	11	the	the	DET
inlawrev-2335	618	12	basis	basis	NOUN
inlawrev-2335	618	13	of	of	ADP
inlawrev-2335	618	14	a	a	DET
inlawrev-2335	618	15	claim	claim	NOUN
inlawrev-2335	618	16	for	for	ADP
inlawrev-2335	618	17	collection	collection	NOUN
inlawrev-2335	618	18	assistance	assistance	NOUN
inlawrev-2335	618	19	,	,	PUNCT
inlawrev-2335	618	20	the	the	DET
inlawrev-2335	618	21	most	most	ADV
inlawrev-2335	618	22	often	often	ADV
inlawrev-2335	618	23	heard	hear	VERB
inlawrev-2335	618	24	complaint	complaint	NOUN
inlawrev-2335	618	25	is	be	AUX
inlawrev-2335	618	26	that	that	PRON
inlawrev-2335	618	27	of	of	ADP
inlawrev-2335	618	28	allowing	allow	VERB
inlawrev-2335	618	29	the	the	DET
inlawrev-2335	618	30	case	case	NOUN
inlawrev-2335	618	31	to	to	PART
inlawrev-2335	618	32	be	be	AUX
inlawrev-2335	618	33	heard	hear	VERB
inlawrev-2335	618	34	on	on	ADP
inlawrev-2335	618	35	the	the	DET
inlawrev-2335	618	36	merits	merit	NOUN
inlawrev-2335	618	37	in	in	ADP
inlawrev-2335	618	38	a	a	DET
inlawrev-2335	618	39	foreign	foreign	ADJ
inlawrev-2335	618	40	court	court	NOUN
inlawrev-2335	618	41	.	.	PUNCT
inlawrev-2335	619	1	it	it	PRON
inlawrev-2335	619	2	seems	seem	VERB
inlawrev-2335	619	3	to	to	PART
inlawrev-2335	619	4	always	always	ADV
inlawrev-2335	619	5	be	be	AUX
inlawrev-2335	619	6	assumed	assume	VERB
inlawrev-2335	619	7	that	that	SCONJ
inlawrev-2335	619	8	a	a	DET
inlawrev-2335	619	9	claim	claim	NOUN
inlawrev-2335	619	10	based	base	VERB
inlawrev-2335	619	11	on	on	ADP
inlawrev-2335	619	12	an	an	DET
inlawrev-2335	619	13	administrative	administrative	ADJ
inlawrev-2335	619	14	assessment	assessment	NOUN
inlawrev-2335	619	15	can	can	AUX
inlawrev-2335	619	16	be	be	AUX
inlawrev-2335	619	17	tested	test	VERB
inlawrev-2335	619	18	on	on	ADP
inlawrev-2335	619	19	the	the	DET
inlawrev-2335	619	20	merits	merit	NOUN
inlawrev-2335	619	21	,	,	PUNCT
inlawrev-2335	619	22	thus	thus	ADV
inlawrev-2335	619	23	causing	cause	VERB
inlawrev-2335	619	24	a	a	DET
inlawrev-2335	619	25	foreign	foreign	ADJ
inlawrev-2335	619	26	court	court	NOUN
inlawrev-2335	619	27	to	to	PART
inlawrev-2335	619	28	interpret	interpret	VERB
inlawrev-2335	619	29	complicated	complicated	ADJ
inlawrev-2335	619	30	tax	tax	NOUN
inlawrev-2335	619	31	laws.^^^	laws.^^^	PROPN
inlawrev-2335	619	32	it	it	PRON
inlawrev-2335	619	33	has	have	AUX
inlawrev-2335	619	34	been	be	AUX
inlawrev-2335	619	35	suggested	suggest	VERB
inlawrev-2335	619	36	that	that	SCONJ
inlawrev-2335	619	37	not	not	PART
inlawrev-2335	619	38	allowing	allow	VERB
inlawrev-2335	619	39	the	the	DET
inlawrev-2335	619	40	taxpayer	taxpayer	NOUN
inlawrev-2335	619	41	to	to	PART
inlawrev-2335	619	42	contest	contest	VERB
inlawrev-2335	619	43	the	the	DET
inlawrev-2335	619	44	claim	claim	NOUN
inlawrev-2335	619	45	on	on	ADP
inlawrev-2335	619	46	the	the	DET
inlawrev-2335	619	47	merits	merit	NOUN
inlawrev-2335	619	48	in	in	ADP
inlawrev-2335	619	49	a	a	DET
inlawrev-2335	619	50	foreign	foreign	ADJ
inlawrev-2335	619	51	court	court	NOUN
inlawrev-2335	619	52	would	would	AUX
inlawrev-2335	619	53	"	"	PUNCT
inlawrev-2335	619	54	^see	^see	PRON
inlawrev-2335	619	55	note	note	VERB
inlawrev-2335	619	56	,	,	PUNCT
inlawrev-2335	619	57	international	international	ADJ
inlawrev-2335	619	58	enforcement	enforcement	NOUN
inlawrev-2335	619	59	of	of	ADP
inlawrev-2335	619	60	tax	tax	NOUN
inlawrev-2335	619	61	claims	claim	NOUN
inlawrev-2335	619	62	,	,	PUNCT
inlawrev-2335	619	63	50	50	NUM
inlawrev-2335	619	64	colum	colum	NOUN
inlawrev-2335	619	65	.	.	PUNCT
inlawrev-2335	620	1	l.	l.	PROPN
inlawrev-2335	620	2	rev	rev	PROPN
inlawrev-2335	620	3	.	.	PROPN
inlawrev-2335	620	4	490	490	NUM
inlawrev-2335	620	5	,	,	PUNCT
inlawrev-2335	620	6	496	496	NUM
inlawrev-2335	620	7	-	-	SYM
inlawrev-2335	620	8	98	98	NUM
inlawrev-2335	620	9	(	(	PUNCT
inlawrev-2335	620	10	1950	1950	NUM
inlawrev-2335	620	11	)	)	PUNCT
inlawrev-2335	620	12	.	.	PUNCT
inlawrev-2335	621	1	^**see	^**see	ADJ
inlawrev-2335	621	2	text	text	NOUN
inlawrev-2335	621	3	accompanying	accompanying	ADJ
inlawrev-2335	621	4	note	note	NOUN
inlawrev-2335	621	5	125	125	NUM
inlawrev-2335	621	6	supra	supra	NOUN
inlawrev-2335	621	7	.	.	PUNCT
inlawrev-2335	622	1	*	*	PUNCT
inlawrev-2335	622	2	*	*	PUNCT
inlawrev-2335	622	3	^see	^see	PRON
inlawrev-2335	622	4	text	text	NOUN
inlawrev-2335	622	5	accompanying	accompany	VERB
inlawrev-2335	622	6	note	note	NOUN
inlawrev-2335	622	7	133	133	NUM
inlawrev-2335	622	8	supra	supra	NOUN
inlawrev-2335	622	9	.	.	PUNCT
inlawrev-2335	623	1	^^convention	^^convention	PROPN
inlawrev-2335	623	2	with	with	ADP
inlawrev-2335	623	3	sweden	sweden	PROPN
inlawrev-2335	623	4	on	on	ADP
inlawrev-2335	623	5	double	double	ADJ
inlawrev-2335	623	6	taxation	taxation	NOUN
inlawrev-2335	623	7	,	,	PUNCT
inlawrev-2335	623	8	mar	mar	PROPN
inlawrev-2335	623	9	.	.	PROPN
inlawrev-2335	623	10	23	23	NUM
inlawrev-2335	623	11	,	,	PUNCT
inlawrev-2335	623	12	1939	1939	NUM
inlawrev-2335	623	13	,	,	PUNCT
inlawrev-2335	623	14	united	united	PROPN
inlawrev-2335	623	15	statessweden	statessweden	PROPN
inlawrev-2335	623	16	,	,	PUNCT
inlawrev-2335	623	17	art	art	NOUN
inlawrev-2335	623	18	.	.	PUNCT
inlawrev-2335	624	1	xxii	xxii	PROPN
inlawrev-2335	624	2	,	,	PUNCT
inlawrev-2335	624	3	para	para	PROPN
inlawrev-2335	624	4	.	.	PROPN
inlawrev-2335	625	1	12	12	NUM
inlawrev-2335	625	2	,	,	PUNCT
inlawrev-2335	625	3	54	54	NUM
inlawrev-2335	625	4	stat	stat	NOUN
inlawrev-2335	625	5	.	.	PUNCT
inlawrev-2335	626	1	1759	1759	NUM
inlawrev-2335	626	2	,	,	PUNCT
inlawrev-2335	626	3	t.s	t.s	PROPN
inlawrev-2335	626	4	.	.	PROPN
inlawrev-2335	627	1	no	no	INTJ
inlawrev-2335	627	2	.	.	NOUN
inlawrev-2335	628	1	958	958	NUM
inlawrev-2335	628	2	.	.	PUNCT
inlawrev-2335	628	3	'	'	PUNCT
inlawrev-2335	628	4	"	"	PUNCT
inlawrev-2335	628	5	note	note	VERB
inlawrev-2335	628	6	,	,	PUNCT
inlawrev-2335	628	7	supra	supra	PROPN
inlawrev-2335	628	8	note	note	PROPN
inlawrev-2335	628	9	147	147	NUM
inlawrev-2335	628	10	,	,	PUNCT
inlawrev-2335	628	11	at	at	ADP
inlawrev-2335	628	12	498	498	NUM
inlawrev-2335	628	13	.	.	PUNCT
inlawrev-2335	629	1	^^^see	^^^see	PROPN
inlawrev-2335	629	2	leflar	leflar	ADJ
inlawrev-2335	629	3	,	,	PUNCT
inlawrev-2335	629	4	supra	supra	ADJ
inlawrev-2335	629	5	note	note	NOUN
inlawrev-2335	629	6	2	2	NUM
inlawrev-2335	629	7	,	,	PUNCT
inlawrev-2335	629	8	at	at	ADP
inlawrev-2335	629	9	218	218	NUM
inlawrev-2335	629	10	.	.	PUNCT
inlawrev-2335	630	1	372	372	NUM
inlawrev-2335	630	2	indiana	indiana	PROPN
inlawrev-2335	630	3	law	law	PROPN
inlawrev-2335	630	4	review	review	NOUN
inlawrev-2335	630	5	[	[	X
inlawrev-2335	630	6	vol	vol	NOUN
inlawrev-2335	630	7	.	.	PUNCT
inlawrev-2335	631	1	12:341	12:341	NUM
inlawrev-2335	631	2	violate	violate	VERB
inlawrev-2335	631	3	the	the	DET
inlawrev-2335	631	4	due	due	ADJ
inlawrev-2335	631	5	process	process	NOUN
inlawrev-2335	631	6	clause	clause	NOUN
inlawrev-2335	631	7	of	of	ADP
inlawrev-2335	631	8	the	the	DET
inlawrev-2335	631	9	constitution	constitution	NOUN
inlawrev-2335	631	10	,	,	PUNCT
inlawrev-2335	631	11	and	and	CCONJ
inlawrev-2335	631	12	thereby	thereby	ADV
inlawrev-2335	631	13	relegate	relegate	VERB
inlawrev-2335	631	14	the	the	DET
inlawrev-2335	631	15	claim	claim	NOUN
inlawrev-2335	631	16	to	to	ADP
inlawrev-2335	631	17	an	an	DET
inlawrev-2335	631	18	administrative	administrative	ADJ
inlawrev-2335	631	19	assessment	assessment	NOUN
inlawrev-2335	631	20	,	,	PUNCT
inlawrev-2335	631	21	placing	place	VERB
inlawrev-2335	631	22	the	the	DET
inlawrev-2335	631	23	claim	claim	NOUN
inlawrev-2335	631	24	in	in	ADP
inlawrev-2335	631	25	a	a	DET
inlawrev-2335	631	26	better	well	ADJ
inlawrev-2335	631	27	position	position	NOUN
inlawrev-2335	631	28	than	than	ADP
inlawrev-2335	631	29	a	a	DET
inlawrev-2335	631	30	judgment	judgment	NOUN
inlawrev-2335	631	31	which	which	PRON
inlawrev-2335	631	32	must	must	AUX
inlawrev-2335	631	33	at	at	ADP
inlawrev-2335	631	34	a	a	DET
inlawrev-2335	631	35	minimum	minimum	ADJ
inlawrev-2335	631	36	comply	comply	NOUN
inlawrev-2335	631	37	with	with	ADP
inlawrev-2335	631	38	notions	notion	NOUN
inlawrev-2335	631	39	of	of	ADP
inlawrev-2335	631	40	competency	competency	NOUN
inlawrev-2335	631	41	,	,	PUNCT
inlawrev-2335	631	42	jurisdiction	jurisdiction	NOUN
inlawrev-2335	631	43	,	,	PUNCT
inlawrev-2335	631	44	and	and	CCONJ
inlawrev-2335	631	45	notice	notice	NOUN
inlawrev-2335	631	46	.	.	PUNCT
inlawrev-2335	632	1	^^^	^^^	PUNCT
inlawrev-2335	632	2	furthermore	furthermore	ADV
inlawrev-2335	632	3	,	,	PUNCT
inlawrev-2335	632	4	the	the	DET
inlawrev-2335	632	5	question	question	NOUN
inlawrev-2335	632	6	is	be	AUX
inlawrev-2335	632	7	raised	raise	VERB
inlawrev-2335	632	8	as	as	ADP
inlawrev-2335	632	9	to	to	ADP
inlawrev-2335	632	10	whether	whether	SCONJ
inlawrev-2335	632	11	one	one	NUM
inlawrev-2335	632	12	in	in	ADP
inlawrev-2335	632	13	a	a	DET
inlawrev-2335	632	14	state	state	NOUN
inlawrev-2335	632	15	which	which	PRON
inlawrev-2335	632	16	applies	apply	VERB
inlawrev-2335	632	17	the	the	DET
inlawrev-2335	632	18	act	act	NOUN
inlawrev-2335	632	19	of	of	ADP
inlawrev-2335	632	20	state	state	NOUN
inlawrev-2335	632	21	doctrine	doctrine	NOUN
inlawrev-2335	632	22	will	will	AUX
inlawrev-2335	632	23	be	be	AUX
inlawrev-2335	632	24	in	in	ADP
inlawrev-2335	632	25	a	a	DET
inlawrev-2335	632	26	position	position	NOUN
inlawrev-2335	632	27	to	to	PART
inlawrev-2335	632	28	question	question	VERB
inlawrev-2335	632	29	the	the	DET
inlawrev-2335	632	30	tax	tax	NOUN
inlawrev-2335	632	31	on	on	ADP
inlawrev-2335	632	32	the	the	DET
inlawrev-2335	632	33	merits	merit	NOUN
inlawrev-2335	632	34	.	.	PUNCT
inlawrev-2335	633	1	however	however	ADV
inlawrev-2335	633	2	,	,	PUNCT
inlawrev-2335	633	3	there	there	PRON
inlawrev-2335	633	4	is	be	VERB
inlawrev-2335	633	5	considerable	considerable	ADJ
inlawrev-2335	633	6	doubt	doubt	NOUN
inlawrev-2335	633	7	as	as	ADP
inlawrev-2335	633	8	to	to	ADP
inlawrev-2335	633	9	whether	whether	SCONJ
inlawrev-2335	633	10	this	this	DET
inlawrev-2335	633	11	doctrine	doctrine	NOUN
inlawrev-2335	633	12	,	,	PUNCT
inlawrev-2335	633	13	limited	limit	VERB
inlawrev-2335	633	14	in	in	ADP
inlawrev-2335	633	15	any	any	DET
inlawrev-2335	633	16	event	event	NOUN
inlawrev-2335	633	17	to	to	ADP
inlawrev-2335	633	18	a	a	DET
inlawrev-2335	633	19	very	very	ADV
inlawrev-2335	633	20	few	few	ADJ
inlawrev-2335	633	21	countries	country	NOUN
inlawrev-2335	633	22	,	,	PUNCT
inlawrev-2335	633	23	will	will	AUX
inlawrev-2335	633	24	protect	protect	VERB
inlawrev-2335	633	25	the	the	DET
inlawrev-2335	633	26	revenue	revenue	NOUN
inlawrev-2335	633	27	laws	law	NOUN
inlawrev-2335	633	28	of	of	ADP
inlawrev-2335	633	29	a	a	DET
inlawrev-2335	633	30	foreign	foreign	ADJ
inlawrev-2335	633	31	state	state	NOUN
inlawrev-2335	633	32	.	.	PUNCT
inlawrev-2335	634	1	as	as	SCONJ
inlawrev-2335	634	2	one	one	NUM
inlawrev-2335	634	3	source	source	NOUN
inlawrev-2335	634	4	has	have	AUX
inlawrev-2335	634	5	stated	state	VERB
inlawrev-2335	634	6	:	:	PUNCT
inlawrev-2335	634	7	in	in	ADP
inlawrev-2335	634	8	the	the	DET
inlawrev-2335	634	9	language	language	NOUN
inlawrev-2335	634	10	of	of	ADP
inlawrev-2335	634	11	the	the	DET
inlawrev-2335	634	12	sabbatino	sabbatino	ADJ
inlawrev-2335	634	13	decision	decision	NOUN
inlawrev-2335	634	14	,	,	PUNCT
inlawrev-2335	634	15	it	it	PRON
inlawrev-2335	634	16	involves	involve	VERB
inlawrev-2335	634	17	the	the	DET
inlawrev-2335	634	18	'	'	PUNCT
inlawrev-2335	634	19	validity	validity	NOUN
inlawrev-2335	634	20	of	of	ADP
inlawrev-2335	634	21	the	the	DET
inlawrev-2335	634	22	public	public	NOUN
inlawrev-2335	634	23	acts	act	VERB
inlawrev-2335	634	24	a	a	DET
inlawrev-2335	634	25	recognized	recognize	VERB
inlawrev-2335	634	26	foreign	foreign	ADJ
inlawrev-2335	634	27	sovereign	sovereign	ADJ
inlawrev-2335	634	28	power	power	NOUN
inlawrev-2335	634	29	commit(s	commit(s	PROPN
inlawrev-2335	634	30	)	)	PUNCT
inlawrev-2335	634	31	within	within	ADP
inlawrev-2335	634	32	its	its	PRON
inlawrev-2335	634	33	own	own	ADJ
inlawrev-2335	634	34	territory	territory	NOUN
inlawrev-2335	634	35	.	.	PUNCT
inlawrev-2335	634	36	"	"	PUNCT
inlawrev-2335	635	1	"	"	PUNCT
inlawrev-2335	635	2	act	act	NOUN
inlawrev-2335	635	3	of	of	ADP
inlawrev-2335	635	4	state	state	NOUN
inlawrev-2335	635	5	"	"	PUNCT
inlawrev-2335	635	6	refers	refer	VERB
inlawrev-2335	635	7	to	to	ADP
inlawrev-2335	635	8	"	"	PUNCT
inlawrev-2335	635	9	public	public	ADJ
inlawrev-2335	635	10	acts	act	NOUN
inlawrev-2335	635	11	"	"	PUNCT
inlawrev-2335	635	12	which	which	PRON
inlawrev-2335	635	13	have	have	AUX
inlawrev-2335	635	14	been	be	AUX
inlawrev-2335	635	15	completely	completely	ADV
inlawrev-2335	635	16	"	"	PUNCT
inlawrev-2335	635	17	executed	execute	VERB
inlawrev-2335	635	18	"	"	PUNCT
inlawrev-2335	635	19	within	within	ADP
inlawrev-2335	635	20	the	the	DET
inlawrev-2335	635	21	foreign	foreign	ADJ
inlawrev-2335	635	22	territory	territory	NOUN
inlawrev-2335	635	23	,	,	PUNCT
inlawrev-2335	635	24	as	as	ADP
inlawrev-2335	635	25	distinct	distinct	ADJ
inlawrev-2335	635	26	from	from	ADP
inlawrev-2335	635	27	executory	executory	ADJ
inlawrev-2335	635	28	court	court	NOUN
inlawrev-2335	635	29	judgments	judgment	NOUN
inlawrev-2335	635	30	or	or	CCONJ
inlawrev-2335	635	31	penal	penal	NOUN
inlawrev-2335	635	32	or	or	CCONJ
inlawrev-2335	635	33	revenue	revenue	NOUN
inlawrev-2335	635	34	laws	law	NOUN
inlawrev-2335	635	35	whose	whose	DET
inlawrev-2335	635	36	enforcement	enforcement	NOUN
inlawrev-2335	635	37	is	be	AUX
inlawrev-2335	635	38	sought	seek	VERB
inlawrev-2335	635	39	abroad.^^	abroad.^^	ADJ
inlawrev-2335	635	40	*	*	PUNCT
inlawrev-2335	635	41	in	in	ADP
inlawrev-2335	635	42	support	support	NOUN
inlawrev-2335	635	43	of	of	ADP
inlawrev-2335	635	44	the	the	DET
inlawrev-2335	635	45	validity	validity	NOUN
inlawrev-2335	635	46	of	of	ADP
inlawrev-2335	635	47	administrative	administrative	ADJ
inlawrev-2335	635	48	assessments	assessment	NOUN
inlawrev-2335	635	49	is	be	AUX
inlawrev-2335	635	50	quite	quite	ADV
inlawrev-2335	635	51	simply	simply	ADV
inlawrev-2335	635	52	the	the	DET
inlawrev-2335	635	53	fact	fact	NOUN
inlawrev-2335	635	54	that	that	SCONJ
inlawrev-2335	635	55	they	they	PRON
inlawrev-2335	635	56	are	be	AUX
inlawrev-2335	635	57	easier	easy	ADJ
inlawrev-2335	635	58	to	to	PART
inlawrev-2335	635	59	get	get	VERB
inlawrev-2335	635	60	than	than	ADP
inlawrev-2335	635	61	judgments	judgment	NOUN
inlawrev-2335	635	62	.	.	PUNCT
inlawrev-2335	636	1	this	this	PRON
inlawrev-2335	636	2	is	be	AUX
inlawrev-2335	636	3	so	so	SCONJ
inlawrev-2335	636	4	because	because	SCONJ
inlawrev-2335	636	5	the	the	DET
inlawrev-2335	636	6	united	united	PROPN
inlawrev-2335	636	7	states	states	PROPN
inlawrev-2335	636	8	tax	tax	NOUN
inlawrev-2335	636	9	jurisdiction	jurisdiction	NOUN
inlawrev-2335	636	10	reaches	reach	VERB
inlawrev-2335	636	11	further	far	ADV
inlawrev-2335	636	12	than	than	ADP
inlawrev-2335	636	13	its	its	PRON
inlawrev-2335	636	14	adjudicatory	adjudicatory	ADJ
inlawrev-2335	636	15	jurisdiction	jurisdiction	NOUN
inlawrev-2335	636	16	.	.	PUNCT
inlawrev-2335	637	1	but	but	CCONJ
inlawrev-2335	637	2	countering	counter	VERB
inlawrev-2335	637	3	this	this	DET
inlawrev-2335	637	4	perhaps	perhaps	ADV
inlawrev-2335	637	5	more	more	ADV
inlawrev-2335	637	6	desirable	desirable	ADJ
inlawrev-2335	637	7	interpretation	interpretation	NOUN
inlawrev-2335	637	8	is	be	AUX
inlawrev-2335	637	9	the	the	DET
inlawrev-2335	637	10	notion	notion	NOUN
inlawrev-2335	637	11	that	that	SCONJ
inlawrev-2335	637	12	the	the	DET
inlawrev-2335	637	13	requirement	requirement	NOUN
inlawrev-2335	637	14	of	of	ADP
inlawrev-2335	637	15	a	a	DET
inlawrev-2335	637	16	judgment	judgment	NOUN
inlawrev-2335	637	17	with	with	ADP
inlawrev-2335	637	18	its	its	PRON
inlawrev-2335	637	19	more	more	ADV
inlawrev-2335	637	20	limited	limited	ADJ
inlawrev-2335	637	21	reach	reach	NOUN
inlawrev-2335	637	22	has	have	AUX
inlawrev-2335	637	23	a	a	DET
inlawrev-2335	637	24	constraining	constrain	VERB
inlawrev-2335	637	25	effect	effect	NOUN
inlawrev-2335	637	26	on	on	ADP
inlawrev-2335	637	27	a	a	DET
inlawrev-2335	637	28	country	country	NOUN
inlawrev-2335	637	29	's	's	PART
inlawrev-2335	637	30	tax	tax	NOUN
inlawrev-2335	637	31	laws	law	NOUN
inlawrev-2335	637	32	by	by	ADP
inlawrev-2335	637	33	saying	say	VERB
inlawrev-2335	637	34	the	the	DET
inlawrev-2335	637	35	country	country	NOUN
inlawrev-2335	637	36	can	can	AUX
inlawrev-2335	637	37	have	have	VERB
inlawrev-2335	637	38	all	all	DET
inlawrev-2335	637	39	the	the	DET
inlawrev-2335	637	40	country	country	NOUN
inlawrev-2335	637	41	can	can	AUX
inlawrev-2335	637	42	get	get	VERB
inlawrev-2335	637	43	but	but	CCONJ
inlawrev-2335	637	44	the	the	DET
inlawrev-2335	637	45	country	country	NOUN
inlawrev-2335	637	46	can	can	AUX
inlawrev-2335	637	47	get	get	VERB
inlawrev-2335	637	48	only	only	ADV
inlawrev-2335	637	49	what	what	PRON
inlawrev-2335	637	50	its	its	PRON
inlawrev-2335	637	51	courts	court	NOUN
inlawrev-2335	637	52	can	can	AUX
inlawrev-2335	637	53	reach	reach	VERB
inlawrev-2335	637	54	.	.	PUNCT
inlawrev-2335	638	1	therefore	therefore	ADV
inlawrev-2335	638	2	,	,	PUNCT
inlawrev-2335	638	3	those	those	DET
inlawrev-2335	638	4	taxpayers	taxpayer	NOUN
inlawrev-2335	638	5	who	who	PRON
inlawrev-2335	638	6	feel	feel	VERB
inlawrev-2335	638	7	that	that	SCONJ
inlawrev-2335	638	8	the	the	DET
inlawrev-2335	638	9	reach	reach	NOUN
inlawrev-2335	638	10	of	of	ADP
inlawrev-2335	638	11	the	the	DET
inlawrev-2335	638	12	united	united	PROPN
inlawrev-2335	638	13	states	states	PROPN
inlawrev-2335	638	14	taxing	tax	VERB
inlawrev-2335	638	15	jurisdiction	jurisdiction	NOUN
inlawrev-2335	638	16	is	be	AUX
inlawrev-2335	638	17	justified	justified	ADJ
inlawrev-2335	638	18	will	will	AUX
inlawrev-2335	638	19	be	be	AUX
inlawrev-2335	638	20	more	more	ADV
inlawrev-2335	638	21	susceptible	susceptible	ADJ
inlawrev-2335	638	22	to	to	ADP
inlawrev-2335	638	23	arguments	argument	NOUN
inlawrev-2335	638	24	in	in	ADP
inlawrev-2335	638	25	favor	favor	NOUN
inlawrev-2335	638	26	of	of	ADP
inlawrev-2335	638	27	the	the	DET
inlawrev-2335	638	28	validity	validity	NOUN
inlawrev-2335	638	29	of	of	ADP
inlawrev-2335	638	30	administrative	administrative	ADJ
inlawrev-2335	638	31	assessments	assessment	NOUN
inlawrev-2335	638	32	;	;	PUNCT
inlawrev-2335	638	33	those	those	PRON
inlawrev-2335	638	34	opposed	oppose	VERB
inlawrev-2335	638	35	to	to	ADP
inlawrev-2335	638	36	the	the	DET
inlawrev-2335	638	37	extent	extent	NOUN
inlawrev-2335	638	38	of	of	ADP
inlawrev-2335	638	39	the	the	DET
inlawrev-2335	638	40	united	united	PROPN
inlawrev-2335	638	41	states	states	PROPN
inlawrev-2335	638	42	tax	tax	NOUN
inlawrev-2335	638	43	reach	reach	NOUN
inlawrev-2335	638	44	will	will	AUX
inlawrev-2335	638	45	tend	tend	VERB
inlawrev-2335	638	46	to	to	PART
inlawrev-2335	638	47	favor	favor	VERB
inlawrev-2335	638	48	the	the	DET
inlawrev-2335	638	49	more	more	ADV
inlawrev-2335	638	50	limiting	limiting	ADJ
inlawrev-2335	638	51	requirements	requirement	NOUN
inlawrev-2335	638	52	of	of	ADP
inlawrev-2335	638	53	a	a	DET
inlawrev-2335	638	54	judgment	judgment	NOUN
inlawrev-2335	638	55	.	.	PUNCT
inlawrev-2335	639	1	if	if	SCONJ
inlawrev-2335	639	2	one	one	NOUN
inlawrev-2335	639	3	concludes	conclude	VERB
inlawrev-2335	639	4	that	that	SCONJ
inlawrev-2335	639	5	judgment	judgment	NOUN
inlawrev-2335	639	6	is	be	AUX
inlawrev-2335	639	7	to	to	PART
inlawrev-2335	639	8	be	be	AUX
inlawrev-2335	639	9	the	the	DET
inlawrev-2335	639	10	intended	intended	ADJ
inlawrev-2335	639	11	requirement	requirement	NOUN
inlawrev-2335	639	12	,	,	PUNCT
inlawrev-2335	639	13	there	there	PRON
inlawrev-2335	639	14	exists	exist	VERB
inlawrev-2335	639	15	a	a	DET
inlawrev-2335	639	16	further	further	ADJ
inlawrev-2335	639	17	range	range	NOUN
inlawrev-2335	639	18	of	of	ADP
inlawrev-2335	639	19	possible	possible	ADJ
inlawrev-2335	639	20	interpretations	interpretation	NOUN
inlawrev-2335	639	21	.	.	PUNCT
inlawrev-2335	640	1	one	one	NUM
inlawrev-2335	640	2	possible	possible	ADJ
inlawrev-2335	640	3	approach	approach	NOUN
inlawrev-2335	640	4	would	would	AUX
inlawrev-2335	640	5	accord	accord	VERB
inlawrev-2335	640	6	the	the	DET
inlawrev-2335	640	7	foreign	foreign	ADJ
inlawrev-2335	640	8	tax	tax	NOUN
inlawrev-2335	640	9	judgment	judgment	NOUN
inlawrev-2335	640	10	the	the	DET
inlawrev-2335	640	11	same	same	ADJ
inlawrev-2335	640	12	status	status	NOUN
inlawrev-2335	640	13	as	as	ADP
inlawrev-2335	640	14	that	that	PRON
inlawrev-2335	640	15	of	of	ADP
inlawrev-2335	640	16	a	a	DET
inlawrev-2335	640	17	state	state	NOUN
inlawrev-2335	640	18	or	or	CCONJ
inlawrev-2335	640	19	federal	federal	ADJ
inlawrev-2335	640	20	tax	tax	NOUN
inlawrev-2335	640	21	judgment	judgment	NOUN
inlawrev-2335	640	22	.	.	PUNCT
inlawrev-2335	641	1	although	although	SCONJ
inlawrev-2335	641	2	the	the	DET
inlawrev-2335	641	3	foreign	foreign	ADJ
inlawrev-2335	641	4	tax	tax	NOUN
inlawrev-2335	641	5	judgment	judgment	NOUN
inlawrev-2335	641	6	could	could	AUX
inlawrev-2335	641	7	not	not	PART
inlawrev-2335	641	8	be	be	AUX
inlawrev-2335	641	9	challenged	challenge	VERB
inlawrev-2335	641	10	on	on	ADP
inlawrev-2335	641	11	the	the	DET
inlawrev-2335	641	12	merits	merit	NOUN
inlawrev-2335	641	13	,	,	PUNCT
inlawrev-2335	641	14	it	it	PRON
inlawrev-2335	641	15	would	would	AUX
inlawrev-2335	641	16	still	still	ADV
inlawrev-2335	641	17	be	be	AUX
inlawrev-2335	641	18	subject	subject	ADJ
inlawrev-2335	641	19	to	to	ADP
inlawrev-2335	641	20	a	a	DET
inlawrev-2335	641	21	variety	variety	NOUN
inlawrev-2335	641	22	of	of	ADP
inlawrev-2335	641	23	defenses	defense	NOUN
inlawrev-2335	641	24	;	;	PUNCT
inlawrev-2335	641	25	ie	ie	X
inlawrev-2335	641	26	.	.	NOUN
inlawrev-2335	641	27	,	,	PUNCT
inlawrev-2335	641	28	lack	lack	NOUN
inlawrev-2335	641	29	of	of	ADP
inlawrev-2335	641	30	jurisdiction	jurisdiction	NOUN
inlawrev-2335	641	31	,	,	PUNCT
inlawrev-2335	641	32	lack	lack	NOUN
inlawrev-2335	641	33	of	of	ADP
inlawrev-2335	641	34	notice	notice	NOUN
inlawrev-2335	641	35	,	,	PUNCT
inlawrev-2335	641	36	or	or	CCONJ
inlawrev-2335	641	37	lack	lack	NOUN
inlawrev-2335	641	38	of	of	ADP
inlawrev-2335	641	39	competence.^^^	competence.^^^	PROPN
inlawrev-2335	641	40	but	but	CCONJ
inlawrev-2335	641	41	,	,	PUNCT
inlawrev-2335	641	42	inasmuch	inasmuch	ADJ
inlawrev-2335	641	43	as	as	SCONJ
inlawrev-2335	641	44	assistance	assistance	NOUN
inlawrev-2335	641	45	is	be	AUX
inlawrev-2335	641	46	often	often	ADV
inlawrev-2335	641	47	needed	need	VERB
inlawrev-2335	641	48	to	to	PART
inlawrev-2335	641	49	reach	reach	VERB
inlawrev-2335	641	50	those	those	PRON
inlawrev-2335	641	51	who	who	PRON
inlawrev-2335	641	52	are	be	AUX
inlawrev-2335	641	53	neither	neither	DET
inlawrev-2335	641	54	citizens	citizen	NOUN
inlawrev-2335	641	55	nor	nor	CCONJ
inlawrev-2335	641	56	domiciliaries	domiciliarie	NOUN
inlawrev-2335	641	57	of	of	ADP
inlawrev-2335	641	58	the	the	DET
inlawrev-2335	641	59	applying	apply	VERB
inlawrev-2335	641	60	state	state	NOUN
inlawrev-2335	641	61	,	,	PUNCT
inlawrev-2335	641	62	the	the	DET
inlawrev-2335	641	63	defense	defense	NOUN
inlawrev-2335	641	64	of	of	ADP
inlawrev-2335	641	65	lack	lack	NOUN
inlawrev-2335	641	66	of	of	ADP
inlawrev-2335	641	67	in	in	ADP
inlawrev-2335	641	68	personam	personam	NOUN
inlawrev-2335	641	69	^^1951	^^1951	NUM
inlawrev-2335	641	70	hearings	hearing	NOUN
inlawrev-2335	641	71	,	,	PUNCT
inlawrev-2335	641	72	supra	supra	PROPN
inlawrev-2335	641	73	note	note	PROPN
inlawrev-2335	641	74	31	31	NUM
inlawrev-2335	641	75	,	,	PUNCT
inlawrev-2335	641	76	at	at	ADP
inlawrev-2335	641	77	20	20	NUM
inlawrev-2335	641	78	-	-	SYM
inlawrev-2335	641	79	21	21	NUM
inlawrev-2335	641	80	(	(	PUNCT
inlawrev-2335	641	81	statement	statement	NOUN
inlawrev-2335	641	82	of	of	ADP
inlawrev-2335	641	83	mitchell	mitchell	PROPN
inlawrev-2335	641	84	b.	b.	PROPN
inlawrev-2335	641	85	carroll	carroll	PROPN
inlawrev-2335	641	86	,	,	PUNCT
inlawrev-2335	641	87	national	national	ADJ
inlawrev-2335	641	88	foreign	foreign	PROPN
inlawrev-2335	641	89	trade	trade	PROPN
inlawrev-2335	641	90	council	council	PROPN
inlawrev-2335	641	91	)	)	PUNCT
inlawrev-2335	641	92	.	.	PUNCT
inlawrev-2335	642	1	*	*	PUNCT
inlawrev-2335	642	2	^^h	^^h	PROPN
inlawrev-2335	642	3	.	.	PROPN
inlawrev-2335	642	4	steiner	steiner	PROPN
inlawrev-2335	642	5	&	&	CCONJ
inlawrev-2335	642	6	d.	d.	PROPN
inlawrev-2335	642	7	vaghts	vaght	VERB
inlawrev-2335	642	8	.	.	PUNCT
inlawrev-2335	643	1	transnational	transnational	ADJ
inlawrev-2335	643	2	legal	legal	ADJ
inlawrev-2335	643	3	problems	problem	NOUN
inlawrev-2335	643	4	588	588	NUM
inlawrev-2335	643	5	(	(	PUNCT
inlawrev-2335	643	6	1968	1968	NUM
inlawrev-2335	643	7	)	)	PUNCT
inlawrev-2335	643	8	.	.	PUNCT
inlawrev-2335	644	1	^''^note	^''^note	VERB
inlawrev-2335	644	2	,	,	PUNCT
inlawrev-2335	644	3	supra	supra	PROPN
inlawrev-2335	644	4	note	note	NOUN
inlawrev-2335	644	5	147	147	NUM
inlawrev-2335	644	6	,	,	PUNCT
inlawrev-2335	644	7	at	at	ADP
inlawrev-2335	644	8	497	497	NUM
inlawrev-2335	644	9	.	.	PUNCT
inlawrev-2335	645	1	1979	1979	NUM
inlawrev-2335	645	2	]	]	PUNCT
inlawrev-2335	645	3	international	international	ADJ
inlawrev-2335	645	4	taxation	taxation	NOUN
inlawrev-2335	645	5	373	373	NUM
inlawrev-2335	645	6	jurisdiction	jurisdiction	NOUN
inlawrev-2335	645	7	would	would	AUX
inlawrev-2335	645	8	work	work	VERB
inlawrev-2335	645	9	to	to	PART
inlawrev-2335	645	10	greatly	greatly	ADV
inlawrev-2335	645	11	inhibit	inhibit	VERB
inlawrev-2335	645	12	the	the	DET
inlawrev-2335	645	13	use	use	NOUN
inlawrev-2335	645	14	of	of	ADP
inlawrev-2335	645	15	these	these	DET
inlawrev-2335	645	16	collection	collection	NOUN
inlawrev-2335	645	17	provisions	provision	NOUN
inlawrev-2335	645	18	.	.	PUNCT
inlawrev-2335	646	1	again	again	ADV
inlawrev-2335	646	2	,	,	PUNCT
inlawrev-2335	646	3	one	one	PRON
inlawrev-2335	646	4	may	may	AUX
inlawrev-2335	646	5	not	not	PART
inlawrev-2335	646	6	view	view	VERB
inlawrev-2335	646	7	this	this	PRON
inlawrev-2335	646	8	as	as	ADP
inlawrev-2335	646	9	being	be	AUX
inlawrev-2335	646	10	an	an	DET
inlawrev-2335	646	11	overly	overly	ADV
inlawrev-2335	646	12	burdensome	burdensome	ADJ
inlawrev-2335	646	13	limitation	limitation	NOUN
inlawrev-2335	646	14	if	if	SCONJ
inlawrev-2335	646	15	he	he	PRON
inlawrev-2335	646	16	feels	feel	VERB
inlawrev-2335	646	17	that	that	SCONJ
inlawrev-2335	646	18	a	a	DET
inlawrev-2335	646	19	taxpayer	taxpayer	NOUN
inlawrev-2335	646	20	who	who	PRON
inlawrev-2335	646	21	is	be	AUX
inlawrev-2335	646	22	neither	neither	CCONJ
inlawrev-2335	646	23	domiciled	domicile	VERB
inlawrev-2335	646	24	in	in	ADP
inlawrev-2335	646	25	nor	nor	CCONJ
inlawrev-2335	646	26	a	a	DET
inlawrev-2335	646	27	citizen	citizen	NOUN
inlawrev-2335	646	28	of	of	ADP
inlawrev-2335	646	29	the	the	DET
inlawrev-2335	646	30	taxing	tax	VERB
inlawrev-2335	646	31	state	state	NOUN
inlawrev-2335	646	32	should	should	AUX
inlawrev-2335	646	33	not	not	PART
inlawrev-2335	646	34	have	have	AUX
inlawrev-2335	646	35	been	be	AUX
inlawrev-2335	646	36	subject	subject	ADJ
inlawrev-2335	646	37	to	to	ADP
inlawrev-2335	646	38	its	its	PRON
inlawrev-2335	646	39	taxes	taxis	NOUN
inlawrev-2335	646	40	in	in	ADP
inlawrev-2335	646	41	the	the	DET
inlawrev-2335	646	42	first	first	ADJ
inlawrev-2335	646	43	place	place	NOUN
inlawrev-2335	646	44	.	.	PUNCT
inlawrev-2335	647	1	an	an	DET
inlawrev-2335	647	2	alternative	alternative	NOUN
inlawrev-2335	647	3	to	to	ADP
inlawrev-2335	647	4	the	the	DET
inlawrev-2335	647	5	above	above	ADJ
inlawrev-2335	647	6	interpretation	interpretation	NOUN
inlawrev-2335	647	7	would	would	AUX
inlawrev-2335	647	8	be	be	AUX
inlawrev-2335	647	9	to	to	PART
inlawrev-2335	647	10	regard	regard	VERB
inlawrev-2335	647	11	the	the	DET
inlawrev-2335	647	12	judgment	judgment	NOUN
inlawrev-2335	647	13	as	as	ADP
inlawrev-2335	647	14	one	one	NUM
inlawrev-2335	647	15	to	to	PART
inlawrev-2335	647	16	be	be	AUX
inlawrev-2335	647	17	enforced	enforce	VERB
inlawrev-2335	647	18	on	on	ADP
inlawrev-2335	647	19	the	the	DET
inlawrev-2335	647	20	basis	basis	NOUN
inlawrev-2335	647	21	of	of	ADP
inlawrev-2335	647	22	comity.^^	comity.^^	NOUN
inlawrev-2335	647	23	®	®	NOUN
inlawrev-2335	647	24	at	at	ADP
inlawrev-2335	647	25	the	the	DET
inlawrev-2335	647	26	other	other	ADJ
inlawrev-2335	647	27	end	end	NOUN
inlawrev-2335	647	28	of	of	ADP
inlawrev-2335	647	29	the	the	DET
inlawrev-2335	647	30	spectrum	spectrum	NOUN
inlawrev-2335	647	31	of	of	ADP
inlawrev-2335	647	32	possible	possible	ADJ
inlawrev-2335	647	33	interpretations	interpretation	NOUN
inlawrev-2335	647	34	from	from	ADP
inlawrev-2335	647	35	administrative	administrative	ADJ
inlawrev-2335	647	36	assessment	assessment	NOUN
inlawrev-2335	647	37	is	be	AUX
inlawrev-2335	647	38	the	the	DET
inlawrev-2335	647	39	construction	construction	NOUN
inlawrev-2335	647	40	which	which	PRON
inlawrev-2335	647	41	gives	give	VERB
inlawrev-2335	647	42	the	the	DET
inlawrev-2335	647	43	judgment	judgment	NOUN
inlawrev-2335	647	44	extraordinary	extraordinary	ADJ
inlawrev-2335	647	45	treatment	treatment	NOUN
inlawrev-2335	647	46	by	by	ADP
inlawrev-2335	647	47	barring	bar	VERB
inlawrev-2335	647	48	all	all	DET
inlawrev-2335	647	49	defenses	defense	NOUN
inlawrev-2335	647	50	to	to	ADP
inlawrev-2335	647	51	the	the	DET
inlawrev-2335	647	52	claim	claim	NOUN
inlawrev-2335	647	53	.	.	PUNCT
inlawrev-2335	648	1	such	such	DET
inlawrev-2335	648	2	a	a	DET
inlawrev-2335	648	3	position	position	NOUN
inlawrev-2335	648	4	,	,	PUNCT
inlawrev-2335	648	5	it	it	PRON
inlawrev-2335	648	6	is	be	AUX
inlawrev-2335	648	7	claimed	claim	VERB
inlawrev-2335	648	8	,	,	PUNCT
inlawrev-2335	648	9	would	would	AUX
inlawrev-2335	648	10	be	be	AUX
inlawrev-2335	648	11	the	the	DET
inlawrev-2335	648	12	only	only	ADJ
inlawrev-2335	648	13	way	way	NOUN
inlawrev-2335	648	14	to	to	PART
inlawrev-2335	648	15	make	make	VERB
inlawrev-2335	648	16	the	the	DET
inlawrev-2335	648	17	collection	collection	NOUN
inlawrev-2335	648	18	provisions	provision	NOUN
inlawrev-2335	648	19	"	"	PUNCT
inlawrev-2335	648	20	fully	fully	ADV
inlawrev-2335	648	21	effective	effective	ADJ
inlawrev-2335	648	22	.	.	PUNCT
inlawrev-2335	648	23	"^^^	"^^^	PUNCT
inlawrev-2335	649	1	however	however	ADV
inlawrev-2335	649	2	,	,	PUNCT
inlawrev-2335	649	3	this	this	DET
inlawrev-2335	649	4	interpretation	interpretation	NOUN
inlawrev-2335	649	5	is	be	AUX
inlawrev-2335	649	6	subject	subject	ADJ
inlawrev-2335	649	7	to	to	ADP
inlawrev-2335	649	8	doubt	doubt	NOUN
inlawrev-2335	649	9	,	,	PUNCT
inlawrev-2335	649	10	for	for	SCONJ
inlawrev-2335	649	11	such	such	DET
inlawrev-2335	649	12	a	a	DET
inlawrev-2335	649	13	status	status	NOUN
inlawrev-2335	649	14	has	have	AUX
inlawrev-2335	649	15	been	be	AUX
inlawrev-2335	649	16	challenged	challenge	VERB
inlawrev-2335	649	17	as	as	ADP
inlawrev-2335	649	18	"	"	PUNCT
inlawrev-2335	649	19	legally	legally	ADV
inlawrev-2335	649	20	untenable	untenable	ADJ
inlawrev-2335	649	21	,	,	PUNCT
inlawrev-2335	649	22	inasmuch	inasmuch	ADJ
inlawrev-2335	649	23	as	as	SCONJ
inlawrev-2335	649	24	it	it	PRON
inlawrev-2335	649	25	might	might	AUX
inlawrev-2335	649	26	result	result	VERB
inlawrev-2335	649	27	in	in	ADP
inlawrev-2335	649	28	a	a	DET
inlawrev-2335	649	29	violation	violation	NOUN
inlawrev-2335	649	30	of	of	ADP
inlawrev-2335	649	31	the	the	DET
inlawrev-2335	649	32	due	due	ADJ
inlawrev-2335	649	33	process	process	NOUN
inlawrev-2335	649	34	clause	clause	NOUN
inlawrev-2335	649	35	of	of	ADP
inlawrev-2335	649	36	the	the	DET
inlawrev-2335	649	37	constitution,"^^	constitution,"^^	NOUN
inlawrev-2335	649	38	*	*	PUNCT
inlawrev-2335	649	39	as	as	ADV
inlawrev-2335	649	40	well	well	ADV
inlawrev-2335	649	41	as	as	ADP
inlawrev-2335	649	42	being	be	AUX
inlawrev-2335	649	43	an	an	DET
inlawrev-2335	649	44	impractical	impractical	ADJ
inlawrev-2335	649	45	solution	solution	NOUN
inlawrev-2335	649	46	by	by	ADP
inlawrev-2335	649	47	according	accord	VERB
inlawrev-2335	649	48	a	a	DET
inlawrev-2335	649	49	foreign	foreign	ADJ
inlawrev-2335	649	50	tax	tax	NOUN
inlawrev-2335	649	51	judgment	judgment	NOUN
inlawrev-2335	649	52	a	a	DET
inlawrev-2335	649	53	more	more	ADV
inlawrev-2335	649	54	favorable	favorable	ADJ
inlawrev-2335	649	55	treatment	treatment	NOUN
inlawrev-2335	649	56	than	than	ADP
inlawrev-2335	649	57	a	a	DET
inlawrev-2335	649	58	state	state	NOUN
inlawrev-2335	649	59	or	or	CCONJ
inlawrev-2335	649	60	federal	federal	ADJ
inlawrev-2335	649	61	tax	tax	NOUN
inlawrev-2335	649	62	judgment	judgment	NOUN
inlawrev-2335	649	63	.	.	PUNCT
inlawrev-2335	650	1	if	if	SCONJ
inlawrev-2335	650	2	and	and	CCONJ
inlawrev-2335	650	3	when	when	SCONJ
inlawrev-2335	650	4	the	the	DET
inlawrev-2335	650	5	united	united	PROPN
inlawrev-2335	650	6	states	states	PROPN
inlawrev-2335	650	7	is	be	AUX
inlawrev-2335	650	8	asked	ask	VERB
inlawrev-2335	650	9	to	to	PART
inlawrev-2335	650	10	enforce	enforce	VERB
inlawrev-2335	650	11	a	a	DET
inlawrev-2335	650	12	foreign	foreign	ADJ
inlawrev-2335	650	13	tax	tax	NOUN
inlawrev-2335	650	14	claim	claim	NOUN
inlawrev-2335	650	15	,	,	PUNCT
inlawrev-2335	650	16	the	the	DET
inlawrev-2335	650	17	question	question	NOUN
inlawrev-2335	650	18	will	will	AUX
inlawrev-2335	650	19	arise	arise	VERB
inlawrev-2335	650	20	as	as	ADP
inlawrev-2335	650	21	to	to	ADP
inlawrev-2335	650	22	whether	whether	SCONJ
inlawrev-2335	650	23	it	it	PRON
inlawrev-2335	650	24	will	will	AUX
inlawrev-2335	650	25	look	look	VERB
inlawrev-2335	650	26	to	to	ADP
inlawrev-2335	650	27	the	the	DET
inlawrev-2335	650	28	substance	substance	NOUN
inlawrev-2335	650	29	behind	behind	ADP
inlawrev-2335	650	30	the	the	DET
inlawrev-2335	650	31	claim	claim	NOUN
inlawrev-2335	650	32	or	or	CCONJ
inlawrev-2335	650	33	merely	merely	ADV
inlawrev-2335	650	34	test	test	VERB
inlawrev-2335	650	35	it	it	PRON
inlawrev-2335	650	36	along	along	ADP
inlawrev-2335	650	37	the	the	DET
inlawrev-2335	650	38	lines	line	NOUN
inlawrev-2335	650	39	of	of	ADP
inlawrev-2335	650	40	procedural	procedural	ADJ
inlawrev-2335	650	41	due	due	ADJ
inlawrev-2335	650	42	process	process	NOUN
inlawrev-2335	650	43	.	.	PUNCT
inlawrev-2335	651	1	^^^	^^^	PUNCT
inlawrev-2335	651	2	^^'see	^^'see	PUNCT
inlawrev-2335	651	3	eichel	eichel	PROPN
inlawrev-2335	651	4	,	,	PUNCT
inlawrev-2335	651	5	supra	supra	PROPN
inlawrev-2335	651	6	note	note	NOUN
inlawrev-2335	651	7	5	5	NUM
inlawrev-2335	651	8	,	,	PUNCT
inlawrev-2335	651	9	at	at	ADP
inlawrev-2335	651	10	67	67	NUM
inlawrev-2335	651	11	.	.	PUNCT
inlawrev-2335	651	12	^^''1951	^^''1951	PART
inlawrev-2335	652	1	hearings	hearing	NOUN
inlawrev-2335	652	2	,	,	PUNCT
inlawrev-2335	652	3	supra	supra	PROPN
inlawrev-2335	652	4	note	note	PROPN
inlawrev-2335	652	5	31	31	NUM
inlawrev-2335	652	6	,	,	PUNCT
inlawrev-2335	652	7	at	at	ADP
inlawrev-2335	652	8	21	21	NUM
inlawrev-2335	652	9	(	(	PUNCT
inlawrev-2335	652	10	statement	statement	NOUN
inlawrev-2335	652	11	of	of	ADP
inlawrev-2335	652	12	mitchell	mitchell	PROPN
inlawrev-2335	652	13	b.	b.	PROPN
inlawrev-2335	652	14	carroll	carroll	PROPN
inlawrev-2335	652	15	,	,	PUNCT
inlawrev-2335	652	16	national	national	ADJ
inlawrev-2335	652	17	foreign	foreign	PROPN
inlawrev-2335	652	18	trade	trade	PROPN
inlawrev-2335	652	19	council	council	PROPN
inlawrev-2335	652	20	)	)	PUNCT
inlawrev-2335	652	21	.	.	PUNCT
inlawrev-2335	653	1	^^'the	^^'the	PRON
inlawrev-2335	653	2	following	follow	VERB
inlawrev-2335	653	3	examples	example	NOUN
inlawrev-2335	653	4	show	show	VERB
inlawrev-2335	653	5	areas	area	NOUN
inlawrev-2335	653	6	where	where	SCONJ
inlawrev-2335	653	7	the	the	DET
inlawrev-2335	653	8	united	united	PROPN
inlawrev-2335	653	9	states	states	PROPN
inlawrev-2335	653	10	might	might	AUX
inlawrev-2335	653	11	want	want	VERB
inlawrev-2335	653	12	to	to	PART
inlawrev-2335	653	13	test	test	VERB
inlawrev-2335	653	14	a	a	DET
inlawrev-2335	653	15	foreign	foreign	ADJ
inlawrev-2335	653	16	claim	claim	NOUN
inlawrev-2335	653	17	on	on	ADP
inlawrev-2335	653	18	its	its	PRON
inlawrev-2335	653	19	merits	merit	NOUN
inlawrev-2335	653	20	.	.	PUNCT
inlawrev-2335	654	1	the	the	DET
inlawrev-2335	654	2	first	first	ADJ
inlawrev-2335	654	3	claim	claim	NOUN
inlawrev-2335	654	4	to	to	PART
inlawrev-2335	654	5	consider	consider	VERB
inlawrev-2335	654	6	is	be	AUX
inlawrev-2335	654	7	that	that	SCONJ
inlawrev-2335	654	8	based	base	VERB
inlawrev-2335	654	9	on	on	ADP
inlawrev-2335	654	10	a	a	DET
inlawrev-2335	654	11	discriminatory	discriminatory	ADJ
inlawrev-2335	654	12	tax	tax	NOUN
inlawrev-2335	654	13	.	.	PUNCT
inlawrev-2335	655	1	there	there	PRON
inlawrev-2335	655	2	might	might	AUX
inlawrev-2335	655	3	be	be	AUX
inlawrev-2335	655	4	two	two	NUM
inlawrev-2335	655	5	answers	answer	NOUN
inlawrev-2335	655	6	to	to	ADP
inlawrev-2335	655	7	this	this	PRON
inlawrev-2335	655	8	.	.	PUNCT
inlawrev-2335	656	1	the	the	DET
inlawrev-2335	656	2	first	first	ADJ
inlawrev-2335	656	3	is	be	AUX
inlawrev-2335	656	4	the	the	DET
inlawrev-2335	656	5	public	public	ADJ
inlawrev-2335	656	6	policy	policy	NOUN
inlawrev-2335	656	7	exception	exception	NOUN
inlawrev-2335	656	8	found	find	VERB
inlawrev-2335	656	9	in	in	ADP
inlawrev-2335	656	10	all	all	DET
inlawrev-2335	656	11	existing	exist	VERB
inlawrev-2335	656	12	american	american	ADJ
inlawrev-2335	656	13	general	general	ADJ
inlawrev-2335	656	14	collection	collection	NOUN
inlawrev-2335	656	15	assistance	assistance	NOUN
inlawrev-2335	656	16	agreements	agreement	NOUN
inlawrev-2335	656	17	.	.	PUNCT
inlawrev-2335	657	1	the	the	DET
inlawrev-2335	657	2	second	second	ADJ
inlawrev-2335	657	3	answer	answer	NOUN
inlawrev-2335	657	4	is	be	AUX
inlawrev-2335	657	5	not	not	PART
inlawrev-2335	657	6	to	to	PART
inlawrev-2335	657	7	enter	enter	VERB
inlawrev-2335	657	8	into	into	ADP
inlawrev-2335	657	9	such	such	ADJ
inlawrev-2335	657	10	assistance	assistance	NOUN
inlawrev-2335	657	11	agreements	agreement	NOUN
inlawrev-2335	657	12	with	with	ADP
inlawrev-2335	657	13	a	a	DET
inlawrev-2335	657	14	state	state	NOUN
inlawrev-2335	657	15	having	have	VERB
inlawrev-2335	657	16	a	a	DET
inlawrev-2335	657	17	"	"	PUNCT
inlawrev-2335	657	18	discriminatory	discriminatory	ADJ
inlawrev-2335	657	19	"	"	PUNCT
inlawrev-2335	657	20	tax	tax	NOUN
inlawrev-2335	657	21	system	system	NOUN
inlawrev-2335	657	22	.	.	PUNCT
inlawrev-2335	658	1	if	if	SCONJ
inlawrev-2335	658	2	one	one	NUM
inlawrev-2335	658	3	were	be	AUX
inlawrev-2335	658	4	to	to	PART
inlawrev-2335	658	5	examine	examine	VERB
inlawrev-2335	658	6	the	the	DET
inlawrev-2335	658	7	legislative	legislative	ADJ
inlawrev-2335	658	8	history	history	NOUN
inlawrev-2335	658	9	of	of	ADP
inlawrev-2335	658	10	tax	tax	NOUN
inlawrev-2335	658	11	conventions	convention	NOUN
inlawrev-2335	658	12	,	,	PUNCT
inlawrev-2335	658	13	one	one	PRON
inlawrev-2335	658	14	would	would	AUX
inlawrev-2335	658	15	readily	readily	ADV
inlawrev-2335	658	16	see	see	VERB
inlawrev-2335	658	17	that	that	SCONJ
inlawrev-2335	658	18	a	a	DET
inlawrev-2335	658	19	thorough	thorough	ADJ
inlawrev-2335	658	20	scrutiny	scrutiny	NOUN
inlawrev-2335	658	21	is	be	AUX
inlawrev-2335	658	22	made	make	VERB
inlawrev-2335	658	23	of	of	ADP
inlawrev-2335	658	24	the	the	DET
inlawrev-2335	658	25	other	other	ADJ
inlawrev-2335	658	26	country	country	NOUN
inlawrev-2335	658	27	's	's	PART
inlawrev-2335	658	28	tax	tax	NOUN
inlawrev-2335	658	29	system	system	NOUN
inlawrev-2335	658	30	before	before	SCONJ
inlawrev-2335	658	31	an	an	DET
inlawrev-2335	658	32	agreement	agreement	NOUN
inlawrev-2335	658	33	is	be	AUX
inlawrev-2335	658	34	signed	sign	VERB
inlawrev-2335	658	35	.	.	PUNCT
inlawrev-2335	659	1	see	see	VERB
inlawrev-2335	659	2	,	,	PUNCT
inlawrev-2335	659	3	e.g.	e.g.	ADV
inlawrev-2335	659	4	,	,	PUNCT
inlawrev-2335	659	5	joint	joint	ADJ
inlawrev-2335	659	6	committee	committee	NOUN
inlawrev-2335	659	7	on	on	ADP
inlawrev-2335	659	8	internal	internal	ADJ
inlawrev-2335	659	9	revenue	revenue	NOUN
inlawrev-2335	659	10	taxation	taxation	NOUN
inlawrev-2335	659	11	,	,	PUNCT
inlawrev-2335	659	12	legislative	legislative	ADJ
inlawrev-2335	659	13	history	history	NOUN
inlawrev-2335	659	14	of	of	ADP
inlawrev-2335	659	15	united	united	PROPN
inlawrev-2335	659	16	states	states	PROPN
inlawrev-2335	659	17	tax	tax	NOUN
inlawrev-2335	659	18	conventions	convention	NOUN
inlawrev-2335	659	19	(	(	PUNCT
inlawrev-2335	659	20	1962	1962	NUM
inlawrev-2335	659	21	)	)	PUNCT
inlawrev-2335	659	22	.	.	PUNCT
inlawrev-2335	660	1	if	if	SCONJ
inlawrev-2335	660	2	,	,	PUNCT
inlawrev-2335	660	3	at	at	ADP
inlawrev-2335	660	4	some	some	DET
inlawrev-2335	660	5	later	later	ADJ
inlawrev-2335	660	6	date	date	NOUN
inlawrev-2335	660	7	,	,	PUNCT
inlawrev-2335	660	8	a	a	DET
inlawrev-2335	660	9	country	country	NOUN
inlawrev-2335	660	10	were	be	AUX
inlawrev-2335	660	11	to	to	PART
inlawrev-2335	660	12	engage	engage	VERB
inlawrev-2335	660	13	in	in	ADP
inlawrev-2335	660	14	discriminatory	discriminatory	ADJ
inlawrev-2335	660	15	practices	practice	NOUN
inlawrev-2335	660	16	,	,	PUNCT
inlawrev-2335	660	17	the	the	DET
inlawrev-2335	660	18	united	united	PROPN
inlawrev-2335	660	19	states	states	PROPN
inlawrev-2335	660	20	could	could	AUX
inlawrev-2335	660	21	,	,	PUNCT
inlawrev-2335	660	22	if	if	SCONJ
inlawrev-2335	660	23	it	it	PRON
inlawrev-2335	660	24	chose	choose	VERB
inlawrev-2335	660	25	to	to	PART
inlawrev-2335	660	26	do	do	VERB
inlawrev-2335	660	27	so	so	ADV
inlawrev-2335	660	28	,	,	PUNCT
inlawrev-2335	660	29	resort	resort	VERB
inlawrev-2335	660	30	to	to	ADP
inlawrev-2335	660	31	the	the	DET
inlawrev-2335	660	32	"	"	PUNCT
inlawrev-2335	660	33	public	public	ADJ
inlawrev-2335	660	34	policy	policy	NOUN
inlawrev-2335	660	35	"	"	PUNCT
inlawrev-2335	660	36	exception	exception	NOUN
inlawrev-2335	660	37	and	and	CCONJ
inlawrev-2335	660	38	refuse	refuse	VERB
inlawrev-2335	660	39	to	to	PART
inlawrev-2335	660	40	grant	grant	VERB
inlawrev-2335	660	41	enforcement	enforcement	NOUN
inlawrev-2335	660	42	to	to	ADP
inlawrev-2335	660	43	the	the	DET
inlawrev-2335	660	44	tax	tax	NOUN
inlawrev-2335	660	45	claim	claim	NOUN
inlawrev-2335	660	46	.	.	PUNCT
inlawrev-2335	661	1	see	see	VERB
inlawrev-2335	661	2	note	note	NOUN
inlawrev-2335	661	3	,	,	PUNCT
inlawrev-2335	661	4	supra	supra	PROPN
inlawrev-2335	661	5	note	note	PROPN
inlawrev-2335	661	6	147	147	NUM
inlawrev-2335	661	7	,	,	PUNCT
inlawrev-2335	661	8	at	at	ADP
inlawrev-2335	661	9	499	499	NUM
inlawrev-2335	661	10	.	.	PUNCT
inlawrev-2335	662	1	this	this	DET
inlawrev-2335	662	2	defense	defense	NOUN
inlawrev-2335	662	3	of	of	ADP
inlawrev-2335	662	4	a	a	DET
inlawrev-2335	662	5	discriminatory	discriminatory	ADJ
inlawrev-2335	662	6	tax	tax	NOUN
inlawrev-2335	662	7	system	system	NOUN
inlawrev-2335	662	8	is	be	AUX
inlawrev-2335	662	9	of	of	ADP
inlawrev-2335	662	10	course	course	NOUN
inlawrev-2335	662	11	more	more	ADV
inlawrev-2335	662	12	potent	potent	ADJ
inlawrev-2335	662	13	when	when	SCONJ
inlawrev-2335	662	14	made	make	VERB
inlawrev-2335	662	15	by	by	ADP
inlawrev-2335	662	16	a	a	DET
inlawrev-2335	662	17	united	united	PROPN
inlawrev-2335	662	18	states	states	PROPN
inlawrev-2335	662	19	citizen	citizen	NOUN
inlawrev-2335	662	20	faced	face	VERB
inlawrev-2335	662	21	with	with	ADP
inlawrev-2335	662	22	a	a	DET
inlawrev-2335	662	23	tax	tax	NOUN
inlawrev-2335	662	24	bill	bill	NOUN
inlawrev-2335	662	25	owed	owe	VERB
inlawrev-2335	662	26	to	to	ADP
inlawrev-2335	662	27	another	another	DET
inlawrev-2335	662	28	country	country	NOUN
inlawrev-2335	662	29	but	but	CCONJ
inlawrev-2335	662	30	is	be	AUX
inlawrev-2335	662	31	enforced	enforce	VERB
inlawrev-2335	662	32	by	by	ADP
inlawrev-2335	662	33	the	the	DET
inlawrev-2335	662	34	united	united	PROPN
inlawrev-2335	662	35	states	states	PROPN
inlawrev-2335	662	36	.	.	PUNCT
inlawrev-2335	663	1	a	a	DET
inlawrev-2335	663	2	second	second	ADJ
inlawrev-2335	663	3	consideration	consideration	NOUN
inlawrev-2335	663	4	is	be	AUX
inlawrev-2335	663	5	whether	whether	SCONJ
inlawrev-2335	663	6	,	,	PUNCT
inlawrev-2335	663	7	while	while	SCONJ
inlawrev-2335	663	8	enforcing	enforce	VERB
inlawrev-2335	663	9	a	a	DET
inlawrev-2335	663	10	judgment	judgment	NOUN
inlawrev-2335	663	11	or	or	CCONJ
inlawrev-2335	663	12	assessment	assessment	NOUN
inlawrev-2335	663	13	against	against	ADP
inlawrev-2335	663	14	a	a	DET
inlawrev-2335	663	15	citizen	citizen	NOUN
inlawrev-2335	663	16	of	of	ADP
inlawrev-2335	663	17	a	a	DET
inlawrev-2335	663	18	third	third	ADJ
inlawrev-2335	663	19	state	state	NOUN
inlawrev-2335	663	20	,	,	PUNCT
inlawrev-2335	663	21	the	the	DET
inlawrev-2335	663	22	united	united	PROPN
inlawrev-2335	663	23	states	states	PROPN
inlawrev-2335	663	24	will	will	AUX
inlawrev-2335	663	25	look	look	VERB
inlawrev-2335	663	26	behind	behind	ADP
inlawrev-2335	663	27	the	the	DET
inlawrev-2335	663	28	judgment	judgment	NOUN
inlawrev-2335	663	29	or	or	CCONJ
inlawrev-2335	663	30	assessment	assessment	NOUN
inlawrev-2335	663	31	to	to	PART
inlawrev-2335	663	32	see	see	VERB
inlawrev-2335	663	33	if	if	SCONJ
inlawrev-2335	663	34	the	the	DET
inlawrev-2335	663	35	tax	tax	NOUN
inlawrev-2335	663	36	treatment	treatment	NOUN
inlawrev-2335	663	37	applied	apply	VERB
inlawrev-2335	663	38	to	to	ADP
inlawrev-2335	663	39	him	he	PRON
inlawrev-2335	663	40	is	be	AUX
inlawrev-2335	663	41	the	the	DET
inlawrev-2335	663	42	same	same	ADJ
inlawrev-2335	663	43	as	as	SCONJ
inlawrev-2335	663	44	that	that	PRON
inlawrev-2335	663	45	applied	apply	VERB
inlawrev-2335	663	46	to	to	ADP
inlawrev-2335	663	47	american	american	ADJ
inlawrev-2335	663	48	citizens	citizen	NOUN
inlawrev-2335	663	49	.	.	PUNCT
inlawrev-2335	664	1	that	that	PRON
inlawrev-2335	664	2	is	be	AUX
inlawrev-2335	664	3	to	to	PART
inlawrev-2335	664	4	say	say	VERB
inlawrev-2335	664	5	,	,	PUNCT
inlawrev-2335	664	6	if	if	SCONJ
inlawrev-2335	664	7	france	france	PROPN
inlawrev-2335	664	8	were	be	AUX
inlawrev-2335	664	9	to	to	PART
inlawrev-2335	664	10	discriminate	discriminate	VERB
inlawrev-2335	664	11	against	against	ADP
inlawrev-2335	664	12	englishmen	englishman	NOUN
inlawrev-2335	664	13	,	,	PUNCT
inlawrev-2335	664	14	would	would	AUX
inlawrev-2335	664	15	the	the	DET
inlawrev-2335	664	16	united	united	PROPN
inlawrev-2335	664	17	states	states	PROPN
inlawrev-2335	664	18	still	still	ADV
inlawrev-2335	664	19	enforce	enforce	VERB
inlawrev-2335	664	20	a	a	DET
inlawrev-2335	664	21	claim	claim	NOUN
inlawrev-2335	664	22	against	against	ADP
inlawrev-2335	664	23	the	the	DET
inlawrev-2335	664	24	englishman	englishman	NOUN
inlawrev-2335	664	25	for	for	ADP
inlawrev-2335	664	26	france	france	PROPN
inlawrev-2335	664	27	?	?	PUNCT
inlawrev-2335	665	1	fortunately	fortunately	ADV
inlawrev-2335	665	2	,	,	PUNCT
inlawrev-2335	665	3	a	a	DET
inlawrev-2335	665	4	provision	provision	NOUN
inlawrev-2335	665	5	similar	similar	ADJ
inlawrev-2335	665	6	to	to	ADP
inlawrev-2335	665	7	that	that	PRON
inlawrev-2335	665	8	in	in	ADP
inlawrev-2335	665	9	the	the	DET
inlawrev-2335	665	10	swedish	swedish	ADJ
inlawrev-2335	665	11	treaty	treaty	NOUN
inlawrev-2335	665	12	will	will	AUX
inlawrev-2335	665	13	remedy	remedy	VERB
inlawrev-2335	665	14	such	such	DET
inlawrev-2335	665	15	a	a	DET
inlawrev-2335	665	16	situation	situation	NOUN
inlawrev-2335	665	17	.	.	PUNCT
inlawrev-2335	666	1	united	united	PROPN
inlawrev-2335	666	2	states	states	PROPN
inlawrev-2335	666	3	treaties	treaty	NOUN
inlawrev-2335	666	4	and	and	CCONJ
inlawrev-2335	666	5	other	other	ADJ
inlawrev-2335	666	6	international	international	ADJ
inlawrev-2335	666	7	agreements	agreement	NOUN
inlawrev-2335	666	8	,	,	PUNCT
inlawrev-2335	666	9	mar	mar	PROPN
inlawrev-2335	666	10	.	.	PROPN
inlawrev-2335	666	11	23	23	NUM
inlawrev-2335	666	12	,	,	PUNCT
inlawrev-2335	666	13	1939	1939	NUM
inlawrev-2335	666	14	,	,	PUNCT
inlawrev-2335	666	15	15	15	NUM
inlawrev-2335	666	16	374	374	NUM
inlawrev-2335	666	17	indiana	indiana	NOUN
inlawrev-2335	666	18	law	law	PROPN
inlawrev-2335	666	19	review	review	NOUN
inlawrev-2335	667	1	[	[	X
inlawrev-2335	667	2	vol	vol	NOUN
inlawrev-2335	667	3	.	.	PUNCT
inlawrev-2335	668	1	12:341	12:341	NUM
inlawrev-2335	668	2	there	there	PRON
inlawrev-2335	668	3	are	be	VERB
inlawrev-2335	668	4	several	several	ADJ
inlawrev-2335	668	5	problems	problem	NOUN
inlawrev-2335	668	6	in	in	ADP
inlawrev-2335	668	7	attempting	attempt	VERB
inlawrev-2335	668	8	to	to	PART
inlawrev-2335	668	9	discern	discern	VERB
inlawrev-2335	668	10	an	an	DET
inlawrev-2335	668	11	intended	intend	VERB
inlawrev-2335	668	12	method	method	NOUN
inlawrev-2335	668	13	of	of	ADP
inlawrev-2335	668	14	collection	collection	NOUN
inlawrev-2335	668	15	because	because	SCONJ
inlawrev-2335	668	16	of	of	ADP
inlawrev-2335	668	17	the	the	DET
inlawrev-2335	668	18	uncertainty	uncertainty	NOUN
inlawrev-2335	668	19	generated	generate	VERB
inlawrev-2335	668	20	by	by	ADP
inlawrev-2335	668	21	the	the	DET
inlawrev-2335	668	22	wording	wording	NOUN
inlawrev-2335	668	23	of	of	ADP
inlawrev-2335	668	24	these	these	DET
inlawrev-2335	668	25	collection	collection	NOUN
inlawrev-2335	668	26	provisions	provision	NOUN
inlawrev-2335	668	27	.	.	PUNCT
inlawrev-2335	669	1	additional	additional	ADJ
inlawrev-2335	669	2	problems	problem	NOUN
inlawrev-2335	669	3	concern	concern	VERB
inlawrev-2335	669	4	the	the	DET
inlawrev-2335	669	5	possible	possible	ADJ
inlawrev-2335	669	6	unavailability	unavailability	NOUN
inlawrev-2335	669	7	of	of	ADP
inlawrev-2335	669	8	the	the	DET
inlawrev-2335	669	9	internal	internal	ADJ
inlawrev-2335	669	10	revenue	revenue	NOUN
inlawrev-2335	669	11	code	code	NOUN
inlawrev-2335	669	12	provisions	provision	NOUN
inlawrev-2335	669	13	and	and	CCONJ
inlawrev-2335	669	14	the	the	DET
inlawrev-2335	669	15	inability	inability	NOUN
inlawrev-2335	669	16	—	—	PUNCT
inlawrev-2335	669	17	or	or	CCONJ
inlawrev-2335	669	18	unwillingness	unwillingness	NOUN
inlawrev-2335	669	19	—	—	PUNCT
inlawrev-2335	669	20	of	of	ADP
inlawrev-2335	669	21	the	the	DET
inlawrev-2335	669	22	united	united	PROPN
inlawrev-2335	669	23	states	states	PROPN
inlawrev-2335	669	24	revenue	revenue	NOUN
inlawrev-2335	669	25	authorities	authority	NOUN
inlawrev-2335	669	26	to	to	PART
inlawrev-2335	669	27	say	say	VERB
inlawrev-2335	669	28	exactly	exactly	ADV
inlawrev-2335	669	29	what	what	DET
inlawrev-2335	669	30	procedures	procedure	NOUN
inlawrev-2335	669	31	they	they	PRON
inlawrev-2335	669	32	intend	intend	VERB
inlawrev-2335	669	33	to	to	PART
inlawrev-2335	669	34	follow	follow	VERB
inlawrev-2335	669	35	.	.	PUNCT
inlawrev-2335	670	1	the	the	DET
inlawrev-2335	670	2	problem	problem	NOUN
inlawrev-2335	670	3	here	here	ADV
inlawrev-2335	670	4	is	be	AUX
inlawrev-2335	670	5	not	not	PART
inlawrev-2335	670	6	concerned	concern	VERB
inlawrev-2335	670	7	with	with	ADP
inlawrev-2335	670	8	the	the	DET
inlawrev-2335	670	9	methods	method	NOUN
inlawrev-2335	670	10	to	to	PART
inlawrev-2335	670	11	be	be	AUX
inlawrev-2335	670	12	used	use	VERB
inlawrev-2335	670	13	in	in	ADP
inlawrev-2335	670	14	the	the	DET
inlawrev-2335	670	15	other	other	ADJ
inlawrev-2335	670	16	country	country	NOUN
inlawrev-2335	670	17	,	,	PUNCT
inlawrev-2335	670	18	which	which	PRON
inlawrev-2335	670	19	is	be	AUX
inlawrev-2335	670	20	extremely	extremely	ADV
inlawrev-2335	670	21	uncertain	uncertain	ADJ
inlawrev-2335	670	22	in	in	ADP
inlawrev-2335	670	23	itself	itself	PRON
inlawrev-2335	670	24	,	,	PUNCT
inlawrev-2335	670	25	but	but	CCONJ
inlawrev-2335	670	26	rather	rather	ADV
inlawrev-2335	670	27	what	what	DET
inlawrev-2335	670	28	methods	method	VERB
inlawrev-2335	670	29	the	the	DET
inlawrev-2335	670	30	united	united	PROPN
inlawrev-2335	670	31	states	states	PROPN
inlawrev-2335	670	32	must	must	AUX
inlawrev-2335	670	33	use	use	VERB
inlawrev-2335	670	34	.	.	PUNCT
inlawrev-2335	671	1	the	the	DET
inlawrev-2335	671	2	methods	method	NOUN
inlawrev-2335	671	3	to	to	PART
inlawrev-2335	671	4	be	be	AUX
inlawrev-2335	671	5	used	use	VERB
inlawrev-2335	671	6	will	will	AUX
inlawrev-2335	671	7	be	be	AUX
inlawrev-2335	671	8	determined	determine	VERB
inlawrev-2335	671	9	only	only	ADV
inlawrev-2335	671	10	if	if	SCONJ
inlawrev-2335	671	11	the	the	DET
inlawrev-2335	671	12	nature	nature	NOUN
inlawrev-2335	671	13	of	of	ADP
inlawrev-2335	671	14	the	the	DET
inlawrev-2335	671	15	claim	claim	NOUN
inlawrev-2335	671	16	transmitted	transmit	VERB
inlawrev-2335	671	17	can	can	AUX
inlawrev-2335	671	18	be	be	AUX
inlawrev-2335	671	19	adequately	adequately	ADV
inlawrev-2335	671	20	defined	define	VERB
inlawrev-2335	671	21	.	.	PUNCT
inlawrev-2335	672	1	the	the	DET
inlawrev-2335	672	2	range	range	NOUN
inlawrev-2335	672	3	of	of	ADP
inlawrev-2335	672	4	possible	possible	ADJ
inlawrev-2335	672	5	definitions	definition	NOUN
inlawrev-2335	672	6	can	can	AUX
inlawrev-2335	672	7	run	run	VERB
inlawrev-2335	672	8	from	from	ADP
inlawrev-2335	672	9	looking	look	VERB
inlawrev-2335	672	10	upon	upon	SCONJ
inlawrev-2335	672	11	these	these	DET
inlawrev-2335	672	12	claims	claim	NOUN
inlawrev-2335	672	13	as	as	ADP
inlawrev-2335	672	14	strictly	strictly	ADV
inlawrev-2335	672	15	american,^^	american,^^	ADJ
inlawrev-2335	672	16	°	°	PROPN
inlawrev-2335	672	17	to	to	ADP
inlawrev-2335	672	18	invoking	invoke	VERB
inlawrev-2335	672	19	what	what	PRON
inlawrev-2335	672	20	the	the	DET
inlawrev-2335	672	21	league	league	NOUN
inlawrev-2335	672	22	of	of	ADP
inlawrev-2335	672	23	nations	nation	NOUN
inlawrev-2335	672	24	suggested	suggest	VERB
inlawrev-2335	672	25	,	,	PUNCT
inlawrev-2335	672	26	or	or	CCONJ
inlawrev-2335	672	27	to	to	ADP
inlawrev-2335	672	28	using	use	VERB
inlawrev-2335	672	29	methods	method	NOUN
inlawrev-2335	672	30	common	common	ADJ
inlawrev-2335	672	31	to	to	ADP
inlawrev-2335	672	32	both	both	DET
inlawrev-2335	672	33	systems	system	NOUN
inlawrev-2335	672	34	.	.	PUNCT
inlawrev-2335	673	1	^^^	^^^	ADP
inlawrev-2335	673	2	the	the	DET
inlawrev-2335	673	3	task	task	NOUN
inlawrev-2335	673	4	of	of	ADP
inlawrev-2335	673	5	determining	determine	VERB
inlawrev-2335	673	6	how	how	SCONJ
inlawrev-2335	673	7	these	these	DET
inlawrev-2335	673	8	claims	claim	NOUN
inlawrev-2335	673	9	were	be	AUX
inlawrev-2335	673	10	intended	intend	VERB
inlawrev-2335	673	11	to	to	PART
inlawrev-2335	673	12	be	be	AUX
inlawrev-2335	673	13	viewed	view	VERB
inlawrev-2335	673	14	is	be	AUX
inlawrev-2335	673	15	certainly	certainly	ADV
inlawrev-2335	673	16	a	a	DET
inlawrev-2335	673	17	hopeless	hopeless	ADJ
inlawrev-2335	673	18	one	one	NOUN
inlawrev-2335	673	19	for	for	ADP
inlawrev-2335	673	20	the	the	DET
inlawrev-2335	673	21	variations	variation	NOUN
inlawrev-2335	673	22	among	among	ADP
inlawrev-2335	673	23	the	the	DET
inlawrev-2335	673	24	treaties	treaty	NOUN
inlawrev-2335	673	25	point	point	VERB
inlawrev-2335	673	26	in	in	ADP
inlawrev-2335	673	27	all	all	DET
inlawrev-2335	673	28	directions	direction	NOUN
inlawrev-2335	673	29	.	.	PUNCT
inlawrev-2335	674	1	the	the	DET
inlawrev-2335	674	2	limitation	limitation	NOUN
inlawrev-2335	674	3	along	along	ADP
inlawrev-2335	674	4	lines	line	NOUN
inlawrev-2335	674	5	of	of	ADP
inlawrev-2335	674	6	nationality	nationality	NOUN
inlawrev-2335	674	7	,	,	PUNCT
inlawrev-2335	674	8	which	which	PRON
inlawrev-2335	674	9	prevented	prevent	VERB
inlawrev-2335	674	10	the	the	DET
inlawrev-2335	674	11	operation	operation	NOUN
inlawrev-2335	674	12	of	of	ADP
inlawrev-2335	674	13	collection	collection	NOUN
inlawrev-2335	674	14	provisions	provision	NOUN
inlawrev-2335	674	15	against	against	ADP
inlawrev-2335	674	16	citizens	citizen	NOUN
inlawrev-2335	674	17	,	,	PUNCT
inlawrev-2335	674	18	corporations	corporation	NOUN
inlawrev-2335	674	19	,	,	PUNCT
inlawrev-2335	674	20	or	or	CCONJ
inlawrev-2335	674	21	other	other	ADJ
inlawrev-2335	674	22	entities	entity	NOUN
inlawrev-2335	674	23	of	of	ADP
inlawrev-2335	674	24	the	the	DET
inlawrev-2335	674	25	state	state	NOUN
inlawrev-2335	674	26	to	to	PART
inlawrev-2335	674	27	which	which	PRON
inlawrev-2335	674	28	application	application	NOUN
inlawrev-2335	674	29	was	be	AUX
inlawrev-2335	674	30	made	make	VERB
inlawrev-2335	674	31	,	,	PUNCT
inlawrev-2335	674	32	was	be	AUX
inlawrev-2335	674	33	in	in	ADP
inlawrev-2335	674	34	response	response	NOUN
inlawrev-2335	674	35	to	to	ADP
inlawrev-2335	674	36	a	a	DET
inlawrev-2335	674	37	series	series	NOUN
inlawrev-2335	674	38	of	of	ADP
inlawrev-2335	674	39	objections	objection	NOUN
inlawrev-2335	674	40	directed	direct	VERB
inlawrev-2335	674	41	toward	toward	ADP
inlawrev-2335	674	42	the	the	DET
inlawrev-2335	674	43	unrestricted	unrestricted	ADJ
inlawrev-2335	674	44	application	application	NOUN
inlawrev-2335	674	45	of	of	ADP
inlawrev-2335	674	46	these	these	DET
inlawrev-2335	674	47	collection	collection	NOUN
inlawrev-2335	674	48	provisions	provision	NOUN
inlawrev-2335	674	49	.	.	PUNCT
inlawrev-2335	675	1	the	the	DET
inlawrev-2335	675	2	most	most	ADV
inlawrev-2335	675	3	fundamental	fundamental	ADJ
inlawrev-2335	675	4	objection	objection	NOUN
inlawrev-2335	675	5	indicated	indicate	VERB
inlawrev-2335	675	6	the	the	DET
inlawrev-2335	675	7	reluctance	reluctance	NOUN
inlawrev-2335	675	8	on	on	ADP
inlawrev-2335	675	9	the	the	DET
inlawrev-2335	675	10	part	part	NOUN
inlawrev-2335	675	11	of	of	ADP
inlawrev-2335	675	12	americans	americans	PROPN
inlawrev-2335	675	13	to	to	PART
inlawrev-2335	675	14	subject	subject	VERB
inlawrev-2335	675	15	themselves	themselves	PRON
inlawrev-2335	675	16	to	to	ADP
inlawrev-2335	675	17	taxation	taxation	NOUN
inlawrev-2335	675	18	abroad	abroad	ADV
inlawrev-2335	675	19	if	if	SCONJ
inlawrev-2335	675	20	they	they	PRON
inlawrev-2335	675	21	felt	feel	VERB
inlawrev-2335	675	22	the	the	DET
inlawrev-2335	675	23	united	united	PROPN
inlawrev-2335	675	24	states	states	PROPN
inlawrev-2335	675	25	was	be	AUX
inlawrev-2335	675	26	bound	bind	VERB
inlawrev-2335	675	27	to	to	PART
inlawrev-2335	675	28	place	place	VERB
inlawrev-2335	675	29	a	a	DET
inlawrev-2335	675	30	lien	lien	NOUN
inlawrev-2335	675	31	or	or	CCONJ
inlawrev-2335	675	32	distraint	distraint	NOUN
inlawrev-2335	675	33	on	on	ADP
inlawrev-2335	675	34	their	their	PRON
inlawrev-2335	675	35	property	property	NOUN
inlawrev-2335	675	36	at	at	ADP
inlawrev-2335	675	37	the	the	DET
inlawrev-2335	675	38	request	request	NOUN
inlawrev-2335	675	39	of	of	ADP
inlawrev-2335	675	40	a	a	DET
inlawrev-2335	675	41	foreign	foreign	ADJ
inlawrev-2335	675	42	government	government	NOUN
inlawrev-2335	675	43	asserting	assert	VERB
inlawrev-2335	675	44	the	the	DET
inlawrev-2335	675	45	claim.^^^	claim.^^^	PROPN
inlawrev-2335	675	46	another	another	DET
inlawrev-2335	675	47	closely	closely	ADV
inlawrev-2335	675	48	related	relate	VERB
inlawrev-2335	675	49	objection	objection	NOUN
inlawrev-2335	675	50	concerned	concern	VERB
inlawrev-2335	675	51	the	the	DET
inlawrev-2335	675	52	possibility	possibility	NOUN
inlawrev-2335	675	53	of	of	ADP
inlawrev-2335	675	54	an	an	DET
inlawrev-2335	675	55	amercian	amercian	ADJ
inlawrev-2335	675	56	operating	operate	VERB
inlawrev-2335	675	57	abroad	abroad	ADV
inlawrev-2335	675	58	being	be	AUX
inlawrev-2335	675	59	subject	subject	ADJ
inlawrev-2335	675	60	to	to	ADP
inlawrev-2335	675	61	the	the	DET
inlawrev-2335	675	62	added	add	VERB
inlawrev-2335	675	63	risk	risk	NOUN
inlawrev-2335	675	64	of	of	ADP
inlawrev-2335	675	65	levies	levy	NOUN
inlawrev-2335	675	66	which	which	PRON
inlawrev-2335	675	67	he	he	PRON
inlawrev-2335	675	68	justifiably	justifiably	ADV
inlawrev-2335	675	69	felt	feel	VERB
inlawrev-2335	675	70	were	be	AUX
inlawrev-2335	675	71	arbitrary	arbitrary	ADJ
inlawrev-2335	675	72	or	or	CCONJ
inlawrev-2335	675	73	were	be	AUX
inlawrev-2335	675	74	inconsistent	inconsistent	ADJ
inlawrev-2335	675	75	with	with	ADP
inlawrev-2335	675	76	the	the	DET
inlawrev-2335	675	77	principles	principle	NOUN
inlawrev-2335	675	78	of	of	ADP
inlawrev-2335	675	79	american	american	ADJ
inlawrev-2335	675	80	law	law	NOUN
inlawrev-2335	675	81	.	.	PUNCT
inlawrev-2335	676	1	the	the	DET
inlawrev-2335	676	2	result	result	NOUN
inlawrev-2335	676	3	was	be	AUX
inlawrev-2335	676	4	that	that	SCONJ
inlawrev-2335	676	5	the	the	DET
inlawrev-2335	676	6	united	united	PROPN
inlawrev-2335	676	7	states	states	PROPN
inlawrev-2335	676	8	,	,	PUNCT
inlawrev-2335	676	9	committed	commit	VERB
inlawrev-2335	676	10	to	to	ADP
inlawrev-2335	676	11	collection	collection	NOUN
inlawrev-2335	676	12	assistance	assistance	NOUN
inlawrev-2335	676	13	,	,	PUNCT
inlawrev-2335	676	14	would	would	AUX
inlawrev-2335	676	15	be	be	AUX
inlawrev-2335	676	16	in	in	ADP
inlawrev-2335	676	17	the	the	DET
inlawrev-2335	676	18	embarrassing	embarrassing	ADJ
inlawrev-2335	676	19	position	position	NOUN
inlawrev-2335	676	20	of	of	ADP
inlawrev-2335	676	21	having	have	VERB
inlawrev-2335	676	22	to	to	PART
inlawrev-2335	676	23	render	render	VERB
inlawrev-2335	676	24	help	help	NOUN
inlawrev-2335	676	25	against	against	ADP
inlawrev-2335	676	26	its	its	PRON
inlawrev-2335	676	27	own	own	ADJ
inlawrev-2335	676	28	citizen	citizen	NOUN
inlawrev-2335	676	29	on	on	ADP
inlawrev-2335	676	30	what	what	PRON
inlawrev-2335	676	31	might	might	AUX
inlawrev-2335	676	32	be	be	AUX
inlawrev-2335	676	33	a	a	DET
inlawrev-2335	676	34	completely	completely	ADV
inlawrev-2335	676	35	unjustified	unjustified	ADJ
inlawrev-2335	676	36	claim	claim	NOUN
inlawrev-2335	676	37	.	.	PUNCT
inlawrev-2335	677	1	^	^	SYM
inlawrev-2335	677	2	®	®	NOUN
inlawrev-2335	677	3	^	^	PUNCT
inlawrev-2335	677	4	a	a	DET
inlawrev-2335	677	5	further	further	ADJ
inlawrev-2335	677	6	objection	objection	NOUN
inlawrev-2335	677	7	stated	state	VERB
inlawrev-2335	677	8	that	that	SCONJ
inlawrev-2335	677	9	the	the	DET
inlawrev-2335	677	10	relationship	relationship	NOUN
inlawrev-2335	677	11	between	between	ADP
inlawrev-2335	677	12	citizens	citizen	NOUN
inlawrev-2335	677	13	and	and	CCONJ
inlawrev-2335	677	14	the	the	DET
inlawrev-2335	677	15	federal	federal	ADJ
inlawrev-2335	677	16	government	government	NOUN
inlawrev-2335	677	17	did	do	AUX
inlawrev-2335	677	18	not	not	PART
inlawrev-2335	677	19	contemplate	contemplate	VERB
inlawrev-2335	677	20	the	the	DET
inlawrev-2335	677	21	federal	federal	ADJ
inlawrev-2335	677	22	government	government	NOUN
inlawrev-2335	677	23	using	use	VERB
inlawrev-2335	677	24	citizens	citizen	NOUN
inlawrev-2335	677	25	'	'	PART
inlawrev-2335	677	26	contributions	contribution	NOUN
inlawrev-2335	677	27	to	to	PART
inlawrev-2335	677	28	enforce	enforce	VERB
inlawrev-2335	677	29	foreign	foreign	ADJ
inlawrev-2335	677	30	tax	tax	NOUN
inlawrev-2335	677	31	claims	claim	NOUN
inlawrev-2335	677	32	against	against	ADP
inlawrev-2335	677	33	them	they	PRON
inlawrev-2335	677	34	.	.	PUNCT
inlawrev-2335	678	1	such	such	DET
inlawrev-2335	678	2	an	an	DET
inlawrev-2335	678	3	objection	objection	NOUN
inlawrev-2335	678	4	was	be	AUX
inlawrev-2335	678	5	certainly	certainly	ADV
inlawrev-2335	678	6	reminiscent	reminiscent	ADJ
inlawrev-2335	678	7	of	of	ADP
inlawrev-2335	678	8	a	a	DET
inlawrev-2335	678	9	problem	problem	NOUN
inlawrev-2335	678	10	the	the	DET
inlawrev-2335	678	11	league	league	NOUN
inlawrev-2335	678	12	of	of	ADP
inlawrev-2335	678	13	nations	nation	NOUN
inlawrev-2335	678	14	had	have	AUX
inlawrev-2335	678	15	experienced	experience	VERB
inlawrev-2335	678	16	u.s.t	u.s.t	PROPN
inlawrev-2335	678	17	.	.	PROPN
inlawrev-2335	679	1	1824	1824	NUM
inlawrev-2335	679	2	,	,	PUNCT
inlawrev-2335	679	3	t.i.a.s	t.i.a.s	PROPN
inlawrev-2335	679	4	.	.	NOUN
inlawrev-2335	679	5	no	no	NOUN
inlawrev-2335	679	6	.	.	NOUN
inlawrev-2335	680	1	5656	5656	NUM
inlawrev-2335	680	2	,	,	PUNCT
inlawrev-2335	680	3	modified	modify	VERB
inlawrev-2335	680	4	and	and	CCONJ
inlawrev-2335	680	5	supplemented	supplement	VERB
inlawrev-2335	680	6	oct	oct	PROPN
inlawrev-2335	680	7	.	.	PROPN
inlawrev-2335	680	8	22	22	NUM
inlawrev-2335	680	9	,	,	PUNCT
inlawrev-2335	680	10	1963	1963	NUM
inlawrev-2335	680	11	.	.	PUNCT
inlawrev-2335	681	1	however	however	ADV
inlawrev-2335	681	2	,	,	PUNCT
inlawrev-2335	681	3	this	this	DET
inlawrev-2335	681	4	limitation	limitation	NOUN
inlawrev-2335	681	5	stops	stop	VERB
inlawrev-2335	681	6	far	far	ADV
inlawrev-2335	681	7	short	short	ADV
inlawrev-2335	681	8	of	of	ADP
inlawrev-2335	681	9	the	the	DET
inlawrev-2335	681	10	scope	scope	NOUN
inlawrev-2335	681	11	within	within	ADP
inlawrev-2335	681	12	which	which	PRON
inlawrev-2335	681	13	the	the	DET
inlawrev-2335	681	14	negotiators	negotiator	NOUN
inlawrev-2335	681	15	have	have	AUX
inlawrev-2335	681	16	expressed	express	VERB
inlawrev-2335	681	17	they	they	PRON
inlawrev-2335	681	18	would	would	AUX
inlawrev-2335	681	19	like	like	VERB
inlawrev-2335	681	20	to	to	PART
inlawrev-2335	681	21	work	work	VERB
inlawrev-2335	681	22	.	.	PUNCT
inlawrev-2335	682	1	'	'	PUNCT
inlawrev-2335	682	2	^see	^see	NUM
inlawrev-2335	682	3	,	,	PUNCT
inlawrev-2335	682	4	1951	1951	NUM
inlawrev-2335	682	5	hearings	hearing	NOUN
inlawrev-2335	682	6	,	,	PUNCT
inlawrev-2335	682	7	supra	supra	PROPN
inlawrev-2335	682	8	note	note	PROPN
inlawrev-2335	682	9	31	31	NUM
inlawrev-2335	682	10	,	,	PUNCT
inlawrev-2335	682	11	at	at	ADP
inlawrev-2335	682	12	17	17	NUM
inlawrev-2335	682	13	(	(	PUNCT
inlawrev-2335	682	14	statement	statement	NOUN
inlawrev-2335	682	15	of	of	ADP
inlawrev-2335	682	16	mitchell	mitchell	PROPN
inlawrev-2335	682	17	b.	b.	PROPN
inlawrev-2335	682	18	carroll	carroll	PROPN
inlawrev-2335	682	19	,	,	PUNCT
inlawrev-2335	682	20	national	national	ADJ
inlawrev-2335	682	21	foreign	foreign	PROPN
inlawrev-2335	682	22	trade	trade	PROPN
inlawrev-2335	682	23	council	council	PROPN
inlawrev-2335	682	24	)	)	PUNCT
inlawrev-2335	682	25	.	.	PUNCT
inlawrev-2335	683	1	'	'	PUNCT
inlawrev-2335	683	2	^'l.n	^'l.n	NUM
inlawrev-2335	683	3	.	.	NOUN
inlawrev-2335	683	4	1925	1925	NUM
inlawrev-2335	683	5	,	,	PUNCT
inlawrev-2335	683	6	supra	supra	PROPN
inlawrev-2335	683	7	note	note	NOUN
inlawrev-2335	683	8	10	10	NUM
inlawrev-2335	683	9	,	,	PUNCT
inlawrev-2335	683	10	at	at	ADP
inlawrev-2335	683	11	34	34	NUM
inlawrev-2335	683	12	-	-	SYM
inlawrev-2335	683	13	35	35	NUM
inlawrev-2335	683	14	.	.	PUNCT
inlawrev-2335	684	1	^^^1951	^^^1951	PUNCT
inlawrev-2335	684	2	hearings	hearing	NOUN
inlawrev-2335	684	3	,	,	PUNCT
inlawrev-2335	684	4	supra	supra	PROPN
inlawrev-2335	684	5	note	note	PROPN
inlawrev-2335	684	6	31	31	NUM
inlawrev-2335	684	7	,	,	PUNCT
inlawrev-2335	684	8	at	at	ADP
inlawrev-2335	684	9	16	16	NUM
inlawrev-2335	684	10	-	-	SYM
inlawrev-2335	684	11	17	17	NUM
inlawrev-2335	684	12	.	.	PUNCT
inlawrev-2335	685	1	1979	1979	NUM
inlawrev-2335	685	2	]	]	PUNCT
inlawrev-2335	685	3	international	international	ADJ
inlawrev-2335	685	4	taxation	taxation	NOUN
inlawrev-2335	685	5	375	375	NUM
inlawrev-2335	685	6	concerning	concern	VERB
inlawrev-2335	685	7	the	the	DET
inlawrev-2335	685	8	possible	possible	ADJ
inlawrev-2335	685	9	distrust	distrust	NOUN
inlawrev-2335	685	10	that	that	PRON
inlawrev-2335	685	11	might	might	AUX
inlawrev-2335	685	12	infect	infect	VERB
inlawrev-2335	685	13	a	a	DET
inlawrev-2335	685	14	domestic	domestic	ADJ
inlawrev-2335	685	15	system	system	NOUN
inlawrev-2335	685	16	if	if	SCONJ
inlawrev-2335	685	17	part	part	NOUN
inlawrev-2335	685	18	of	of	ADP
inlawrev-2335	685	19	the	the	DET
inlawrev-2335	685	20	internal	internal	ADJ
inlawrev-2335	685	21	machinery	machinery	NOUN
inlawrev-2335	685	22	had	have	VERB
inlawrev-2335	685	23	to	to	PART
inlawrev-2335	685	24	respond	respond	VERB
inlawrev-2335	685	25	to	to	ADP
inlawrev-2335	685	26	foreign	foreign	ADJ
inlawrev-2335	685	27	claims	claim	NOUN
inlawrev-2335	685	28	against	against	ADP
inlawrev-2335	685	29	its	its	PRON
inlawrev-2335	685	30	own	own	ADJ
inlawrev-2335	685	31	citizens.^	citizens.^	NOUN
inlawrev-2335	685	32	*	*	NOUN
inlawrev-2335	685	33	*	*	PUNCT
inlawrev-2335	685	34	therefore	therefore	ADV
inlawrev-2335	685	35	,	,	PUNCT
inlawrev-2335	685	36	operation	operation	NOUN
inlawrev-2335	685	37	of	of	ADP
inlawrev-2335	685	38	these	these	DET
inlawrev-2335	685	39	provisions	provision	NOUN
inlawrev-2335	685	40	by	by	ADP
inlawrev-2335	685	41	the	the	DET
inlawrev-2335	685	42	united	united	PROPN
inlawrev-2335	685	43	states	states	PROPN
inlawrev-2335	685	44	against	against	ADP
inlawrev-2335	685	45	its	its	PRON
inlawrev-2335	685	46	own	own	ADJ
inlawrev-2335	685	47	citizens	citizen	NOUN
inlawrev-2335	685	48	would	would	AUX
inlawrev-2335	685	49	put	put	VERB
inlawrev-2335	685	50	americans	american	NOUN
inlawrev-2335	685	51	operating	operate	VERB
inlawrev-2335	685	52	abroad	abroad	ADV
inlawrev-2335	685	53	at	at	ADP
inlawrev-2335	685	54	a	a	DET
inlawrev-2335	685	55	disadvantage	disadvantage	NOUN
inlawrev-2335	685	56	,	,	PUNCT
inlawrev-2335	685	57	inasmuch	inasmuch	ADJ
inlawrev-2335	685	58	as	as	SCONJ
inlawrev-2335	685	59	it	it	PRON
inlawrev-2335	685	60	would	would	AUX
inlawrev-2335	685	61	remove	remove	VERB
inlawrev-2335	685	62	the	the	DET
inlawrev-2335	685	63	limited	limited	ADJ
inlawrev-2335	685	64	liability	liability	NOUN
inlawrev-2335	685	65	protection	protection	NOUN
inlawrev-2335	685	66	against	against	ADP
inlawrev-2335	685	67	tax	tax	NOUN
inlawrev-2335	685	68	claims	claim	NOUN
inlawrev-2335	685	69	enjoyed	enjoy	VERB
inlawrev-2335	685	70	by	by	ADP
inlawrev-2335	685	71	most	most	ADJ
inlawrev-2335	685	72	aliens/	aliens/	NUM
inlawrev-2335	685	73	®	®	NOUN
inlawrev-2335	685	74	^	^	PUNCT
inlawrev-2335	685	75	many	many	ADJ
inlawrev-2335	685	76	questions	question	NOUN
inlawrev-2335	685	77	of	of	ADP
inlawrev-2335	685	78	the	the	DET
inlawrev-2335	685	79	interpretation	interpretation	NOUN
inlawrev-2335	685	80	and	and	CCONJ
inlawrev-2335	685	81	allocation	allocation	NOUN
inlawrev-2335	685	82	of	of	ADP
inlawrev-2335	685	83	tax	tax	NOUN
inlawrev-2335	685	84	burdens	burden	NOUN
inlawrev-2335	685	85	placed	place	VERB
inlawrev-2335	685	86	on	on	ADP
inlawrev-2335	685	87	american	american	ADJ
inlawrev-2335	685	88	business	business	NOUN
inlawrev-2335	685	89	abroad	abroad	ADV
inlawrev-2335	685	90	had	have	AUX
inlawrev-2335	685	91	been	be	AUX
inlawrev-2335	685	92	negotiated	negotiate	VERB
inlawrev-2335	685	93	for	for	ADP
inlawrev-2335	685	94	years	year	NOUN
inlawrev-2335	685	95	with	with	ADP
inlawrev-2335	685	96	competent	competent	ADJ
inlawrev-2335	685	97	tax	tax	NOUN
inlawrev-2335	685	98	authorities	authority	NOUN
inlawrev-2335	685	99	of	of	ADP
inlawrev-2335	685	100	the	the	DET
inlawrev-2335	685	101	foreign	foreign	ADJ
inlawrev-2335	685	102	country	country	NOUN
inlawrev-2335	685	103	without	without	ADP
inlawrev-2335	685	104	any	any	DET
inlawrev-2335	685	105	assistance	assistance	NOUN
inlawrev-2335	685	106	from	from	ADP
inlawrev-2335	685	107	washington	washington	PROPN
inlawrev-2335	685	108	.	.	PUNCT
inlawrev-2335	686	1	thus	thus	ADV
inlawrev-2335	686	2	,	,	PUNCT
inlawrev-2335	686	3	the	the	DET
inlawrev-2335	686	4	added	add	VERB
inlawrev-2335	686	5	leverage	leverage	NOUN
inlawrev-2335	686	6	given	give	VERB
inlawrev-2335	686	7	a	a	DET
inlawrev-2335	686	8	foreign	foreign	ADJ
inlawrev-2335	686	9	tax	tax	NOUN
inlawrev-2335	686	10	administration	administration	NOUN
inlawrev-2335	686	11	by	by	ADP
inlawrev-2335	686	12	these	these	DET
inlawrev-2335	686	13	collection	collection	NOUN
inlawrev-2335	686	14	provisions	provision	NOUN
inlawrev-2335	686	15	was	be	AUX
inlawrev-2335	686	16	met	meet	VERB
inlawrev-2335	686	17	with	with	ADP
inlawrev-2335	686	18	understandable	understandable	ADJ
inlawrev-2335	686	19	concern	concern	NOUN
inlawrev-2335	686	20	by	by	ADP
inlawrev-2335	686	21	taxpayers	taxpayer	NOUN
inlawrev-2335	686	22	.	.	PUNCT
inlawrev-2335	687	1	because	because	SCONJ
inlawrev-2335	687	2	of	of	ADP
inlawrev-2335	687	3	this	this	DET
inlawrev-2335	687	4	added	add	VERB
inlawrev-2335	687	5	leverage	leverage	NOUN
inlawrev-2335	687	6	,	,	PUNCT
inlawrev-2335	687	7	it	it	PRON
inlawrev-2335	687	8	was	be	AUX
inlawrev-2335	687	9	also	also	ADV
inlawrev-2335	687	10	assumed	assume	VERB
inlawrev-2335	687	11	,	,	PUNCT
inlawrev-2335	687	12	due	due	ADP
inlawrev-2335	687	13	to	to	ADP
inlawrev-2335	687	14	the	the	DET
inlawrev-2335	687	15	growing	grow	VERB
inlawrev-2335	687	16	influx	influx	NOUN
inlawrev-2335	687	17	of	of	ADP
inlawrev-2335	687	18	american	american	ADJ
inlawrev-2335	687	19	business	business	NOUN
inlawrev-2335	687	20	abroad	abroad	ADV
inlawrev-2335	687	21	,	,	PUNCT
inlawrev-2335	687	22	that	that	SCONJ
inlawrev-2335	687	23	these	these	DET
inlawrev-2335	687	24	provisions	provision	NOUN
inlawrev-2335	687	25	were	be	AUX
inlawrev-2335	687	26	of	of	ADP
inlawrev-2335	687	27	greater	great	ADJ
inlawrev-2335	687	28	interest	interest	NOUN
inlawrev-2335	687	29	to	to	ADP
inlawrev-2335	687	30	foreign	foreign	ADJ
inlawrev-2335	687	31	governments	government	NOUN
inlawrev-2335	687	32	than	than	ADP
inlawrev-2335	687	33	to	to	ADP
inlawrev-2335	687	34	the	the	DET
inlawrev-2335	687	35	united	united	PROPN
inlawrev-2335	687	36	states	states	PROPN
inlawrev-2335	687	37	,	,	PUNCT
inlawrev-2335	687	38	and	and	CCONJ
inlawrev-2335	687	39	that	that	SCONJ
inlawrev-2335	687	40	americans	americans	PROPN
inlawrev-2335	687	41	should	should	AUX
inlawrev-2335	687	42	therefore	therefore	ADV
inlawrev-2335	687	43	not	not	PART
inlawrev-2335	687	44	be	be	AUX
inlawrev-2335	687	45	willing	willing	ADJ
inlawrev-2335	687	46	to	to	PART
inlawrev-2335	687	47	so	so	ADV
inlawrev-2335	687	48	readily	readily	ADV
inlawrev-2335	687	49	accede	accede	VERB
inlawrev-2335	687	50	to	to	ADP
inlawrev-2335	687	51	such	such	ADJ
inlawrev-2335	687	52	provisions	provision	NOUN
inlawrev-2335	687	53	.	.	PUNCT
inlawrev-2335	688	1	an	an	DET
inlawrev-2335	688	2	interesting	interesting	ADJ
inlawrev-2335	688	3	objection	objection	NOUN
inlawrev-2335	688	4	stated	state	VERB
inlawrev-2335	688	5	that	that	SCONJ
inlawrev-2335	688	6	the	the	DET
inlawrev-2335	688	7	american	american	ADJ
inlawrev-2335	688	8	policy	policy	NOUN
inlawrev-2335	688	9	of	of	ADP
inlawrev-2335	688	10	political	political	ADJ
inlawrev-2335	688	11	sanctuary	sanctuary	NOUN
inlawrev-2335	688	12	,	,	PUNCT
inlawrev-2335	688	13	long	long	ADV
inlawrev-2335	688	14	afforded	afforded	ADJ
inlawrev-2335	688	15	aliens	alien	NOUN
inlawrev-2335	688	16	,	,	PUNCT
inlawrev-2335	688	17	should	should	AUX
inlawrev-2335	688	18	be	be	AUX
inlawrev-2335	688	19	extended	extend	VERB
inlawrev-2335	688	20	to	to	ADP
inlawrev-2335	688	21	their	their	PRON
inlawrev-2335	688	22	property	property	NOUN
inlawrev-2335	688	23	as	as	ADV
inlawrev-2335	688	24	well	well	ADV
inlawrev-2335	688	25	,	,	PUNCT
inlawrev-2335	688	26	for	for	ADP
inlawrev-2335	688	27	without	without	ADP
inlawrev-2335	688	28	such	such	DET
inlawrev-2335	688	29	an	an	DET
inlawrev-2335	688	30	extension	extension	NOUN
inlawrev-2335	688	31	,	,	PUNCT
inlawrev-2335	688	32	the	the	DET
inlawrev-2335	688	33	united	united	PROPN
inlawrev-2335	688	34	states	states	PROPN
inlawrev-2335	688	35	might	might	AUX
inlawrev-2335	688	36	find	find	VERB
inlawrev-2335	688	37	itself	itself	PRON
inlawrev-2335	688	38	in	in	ADP
inlawrev-2335	688	39	the	the	DET
inlawrev-2335	688	40	position	position	NOUN
inlawrev-2335	688	41	of	of	ADP
inlawrev-2335	688	42	allowing	allow	VERB
inlawrev-2335	688	43	political	political	ADJ
inlawrev-2335	688	44	asylum	asylum	NOUN
inlawrev-2335	688	45	to	to	ADP
inlawrev-2335	688	46	an	an	DET
inlawrev-2335	688	47	alien	alien	NOUN
inlawrev-2335	688	48	while	while	SCONJ
inlawrev-2335	688	49	simultaneously	simultaneously	ADV
inlawrev-2335	688	50	attacking	attack	VERB
inlawrev-2335	688	51	his	his	PRON
inlawrev-2335	688	52	property	property	NOUN
inlawrev-2335	688	53	on	on	ADP
inlawrev-2335	688	54	behalf	behalf	NOUN
inlawrev-2335	688	55	of	of	ADP
inlawrev-2335	688	56	the	the	DET
inlawrev-2335	688	57	country	country	NOUN
inlawrev-2335	688	58	from	from	ADP
inlawrev-2335	688	59	which	which	PRON
inlawrev-2335	688	60	safety	safety	NOUN
inlawrev-2335	688	61	was	be	AUX
inlawrev-2335	688	62	sought.^	sought.^	PROPN
inlawrev-2335	688	63	*	*	NOUN
inlawrev-2335	688	64	®	®	NOUN
inlawrev-2335	688	65	the	the	DET
inlawrev-2335	688	66	objection	objection	NOUN
inlawrev-2335	688	67	goes	go	VERB
inlawrev-2335	688	68	further	far	ADV
inlawrev-2335	688	69	to	to	PART
inlawrev-2335	688	70	include	include	VERB
inlawrev-2335	688	71	the	the	DET
inlawrev-2335	688	72	possibility	possibility	NOUN
inlawrev-2335	688	73	that	that	SCONJ
inlawrev-2335	688	74	collection	collection	NOUN
inlawrev-2335	688	75	provisions	provision	NOUN
inlawrev-2335	688	76	might	might	AUX
inlawrev-2335	688	77	prevent	prevent	VERB
inlawrev-2335	688	78	a	a	DET
inlawrev-2335	688	79	taxpayer	taxpayer	NOUN
inlawrev-2335	688	80	from	from	ADP
inlawrev-2335	688	81	placing	place	VERB
inlawrev-2335	688	82	property	property	NOUN
inlawrev-2335	688	83	in	in	ADP
inlawrev-2335	688	84	the	the	DET
inlawrev-2335	688	85	united	united	PROPN
inlawrev-2335	688	86	states	states	PROPN
inlawrev-2335	688	87	for	for	ADP
inlawrev-2335	688	88	safekeeping	safekeepe	VERB
inlawrev-2335	688	89	,	,	PUNCT
inlawrev-2335	688	90	looking	look	VERB
inlawrev-2335	688	91	toward	toward	ADP
inlawrev-2335	688	92	the	the	DET
inlawrev-2335	688	93	day	day	NOUN
inlawrev-2335	688	94	he	he	PRON
inlawrev-2335	688	95	might	might	AUX
inlawrev-2335	688	96	have	have	VERB
inlawrev-2335	688	97	to	to	PART
inlawrev-2335	688	98	seek	seek	VERB
inlawrev-2335	688	99	refuge	refuge	NOUN
inlawrev-2335	688	100	from	from	ADP
inlawrev-2335	688	101	adverse	adverse	ADJ
inlawrev-2335	688	102	political	political	ADJ
inlawrev-2335	688	103	developments	development	NOUN
inlawrev-2335	688	104	at	at	ADP
inlawrev-2335	688	105	home	home	NOUN
inlawrev-2335	688	106	.	.	PUNCT
inlawrev-2335	689	1	a	a	DET
inlawrev-2335	689	2	broader	broad	ADJ
inlawrev-2335	689	3	concern	concern	NOUN
inlawrev-2335	689	4	,	,	PUNCT
inlawrev-2335	689	5	perhaps	perhaps	ADV
inlawrev-2335	689	6	including	include	VERB
inlawrev-2335	689	7	much	much	ADJ
inlawrev-2335	689	8	of	of	ADP
inlawrev-2335	689	9	the	the	DET
inlawrev-2335	689	10	above	above	ADJ
inlawrev-2335	689	11	,	,	PUNCT
inlawrev-2335	689	12	is	be	AUX
inlawrev-2335	689	13	possible	possible	ADJ
inlawrev-2335	689	14	interference	interference	NOUN
inlawrev-2335	689	15	with	with	ADP
inlawrev-2335	689	16	the	the	DET
inlawrev-2335	689	17	free	free	ADJ
inlawrev-2335	689	18	flow	flow	NOUN
inlawrev-2335	689	19	of	of	ADP
inlawrev-2335	689	20	capital	capital	NOUN
inlawrev-2335	689	21	caused	cause	VERB
inlawrev-2335	689	22	by	by	ADP
inlawrev-2335	689	23	collection	collection	NOUN
inlawrev-2335	689	24	provisions	provision	NOUN
inlawrev-2335	689	25	.	.	PUNCT
inlawrev-2335	690	1	contrary	contrary	ADJ
inlawrev-2335	690	2	to	to	ADP
inlawrev-2335	690	3	the	the	DET
inlawrev-2335	690	4	broad	broad	ADJ
inlawrev-2335	690	5	purpose	purpose	NOUN
inlawrev-2335	690	6	of	of	ADP
inlawrev-2335	690	7	tax	tax	NOUN
inlawrev-2335	690	8	treaties	treaty	NOUN
inlawrev-2335	690	9	to	to	PART
inlawrev-2335	690	10	eliminate	eliminate	VERB
inlawrev-2335	690	11	trade	trade	NOUN
inlawrev-2335	690	12	barriers	barrier	NOUN
inlawrev-2335	690	13	,	,	PUNCT
inlawrev-2335	690	14	these	these	DET
inlawrev-2335	690	15	collection	collection	NOUN
inlawrev-2335	690	16	provisions	provision	NOUN
inlawrev-2335	690	17	could	could	AUX
inlawrev-2335	690	18	cause	cause	VERB
inlawrev-2335	690	19	unnatural	unnatural	ADJ
inlawrev-2335	690	20	shifts	shift	NOUN
inlawrev-2335	690	21	in	in	ADP
inlawrev-2335	690	22	capital	capital	NOUN
inlawrev-2335	690	23	as	as	ADV
inlawrev-2335	690	24	well	well	ADV
inlawrev-2335	690	25	as	as	ADP
inlawrev-2335	690	26	delay	delay	VERB
inlawrev-2335	690	27	the	the	DET
inlawrev-2335	690	28	more	more	ADV
inlawrev-2335	690	29	important	important	ADJ
inlawrev-2335	690	30	promulgation	promulgation	NOUN
inlawrev-2335	690	31	of	of	ADP
inlawrev-2335	690	32	substantive	substantive	ADJ
inlawrev-2335	690	33	provisions	provision	NOUN
inlawrev-2335	690	34	on	on	ADP
inlawrev-2335	690	35	double	double	ADJ
inlawrev-2335	690	36	taxation.^	taxation.^	NOUN
inlawrev-2335	690	37	®	®	NOUN
inlawrev-2335	690	38	^	^	PUNCT
inlawrev-2335	690	39	finally	finally	ADV
inlawrev-2335	690	40	,	,	PUNCT
inlawrev-2335	690	41	the	the	DET
inlawrev-2335	690	42	most	most	ADV
inlawrev-2335	690	43	pervasive	pervasive	ADJ
inlawrev-2335	690	44	of	of	ADP
inlawrev-2335	690	45	all	all	DET
inlawrev-2335	690	46	taxpayer	taxpayer	NOUN
inlawrev-2335	690	47	concerns	concern	NOUN
inlawrev-2335	690	48	is	be	AUX
inlawrev-2335	690	49	the	the	DET
inlawrev-2335	690	50	possibility	possibility	NOUN
inlawrev-2335	690	51	of	of	ADP
inlawrev-2335	690	52	having	have	VERB
inlawrev-2335	690	53	to	to	PART
inlawrev-2335	690	54	defend	defend	VERB
inlawrev-2335	690	55	against	against	ADP
inlawrev-2335	690	56	a	a	DET
inlawrev-2335	690	57	united	united	PROPN
inlawrev-2335	690	58	states	states	PROPN
inlawrev-2335	690	59	tax	tax	NOUN
inlawrev-2335	690	60	claim	claim	NOUN
inlawrev-2335	690	61	being	be	AUX
inlawrev-2335	690	62	executed	execute	VERB
inlawrev-2335	690	63	by	by	ADP
inlawrev-2335	690	64	a	a	DET
inlawrev-2335	690	65	foreign	foreign	ADJ
inlawrev-2335	690	66	procedure	procedure	NOUN
inlawrev-2335	690	67	which	which	PRON
inlawrev-2335	690	68	does	do	AUX
inlawrev-2335	690	69	not	not	PART
inlawrev-2335	690	70	meet	meet	VERB
inlawrev-2335	690	71	the	the	DET
inlawrev-2335	690	72	american	american	ADJ
inlawrev-2335	690	73	concept	concept	NOUN
inlawrev-2335	690	74	of	of	ADP
inlawrev-2335	690	75	due	due	ADJ
inlawrev-2335	690	76	process	process	NOUN
inlawrev-2335	690	77	.	.	PUNCT
inlawrev-2335	691	1	as	as	SCONJ
inlawrev-2335	691	2	this	this	DET
inlawrev-2335	691	3	notion	notion	NOUN
inlawrev-2335	691	4	has	have	AUX
inlawrev-2335	691	5	permeated	permeate	VERB
inlawrev-2335	691	6	so	so	ADV
inlawrev-2335	691	7	much	much	ADJ
inlawrev-2335	691	8	of	of	ADP
inlawrev-2335	691	9	the	the	DET
inlawrev-2335	691	10	discussion	discussion	NOUN
inlawrev-2335	691	11	of	of	ADP
inlawrev-2335	691	12	other	other	ADJ
inlawrev-2335	691	13	problem	problem	NOUN
inlawrev-2335	691	14	areas	area	NOUN
inlawrev-2335	691	15	,	,	PUNCT
inlawrev-2335	691	16	it	it	PRON
inlawrev-2335	691	17	is	be	AUX
inlawrev-2335	691	18	noted	note	VERB
inlawrev-2335	691	19	here	here	ADV
inlawrev-2335	691	20	only	only	ADV
inlawrev-2335	691	21	to	to	PART
inlawrev-2335	691	22	emphasize	emphasize	VERB
inlawrev-2335	691	23	the	the	DET
inlawrev-2335	691	24	fear	fear	NOUN
inlawrev-2335	691	25	generated	generate	VERB
inlawrev-2335	691	26	by	by	ADP
inlawrev-2335	691	27	taxpayer	taxpayer	NOUN
inlawrev-2335	691	28	uncertainty	uncertainty	NOUN
inlawrev-2335	691	29	when	when	SCONJ
inlawrev-2335	691	30	'	'	PUNCT
inlawrev-2335	691	31	"	"	PUNCT
inlawrev-2335	691	32	"	"	PUNCT
inlawrev-2335	691	33	'	'	PUNCT
inlawrev-2335	691	34	l.n	l.n	PROPN
inlawrev-2335	691	35	.	.	PROPN
inlawrev-2335	691	36	1925	1925	NUM
inlawrev-2335	691	37	,	,	PUNCT
inlawrev-2335	691	38	supra	supra	PROPN
inlawrev-2335	691	39	note	note	NOUN
inlawrev-2335	691	40	10	10	NUM
inlawrev-2335	691	41	,	,	PUNCT
inlawrev-2335	691	42	at	at	ADP
inlawrev-2335	691	43	26	26	NUM
inlawrev-2335	691	44	.	.	PUNCT
inlawrev-2335	692	1	^^^1951	^^^1951	PUNCT
inlawrev-2335	692	2	hearings	hearing	NOUN
inlawrev-2335	692	3	,	,	PUNCT
inlawrev-2335	692	4	supra	supra	PROPN
inlawrev-2335	692	5	note	note	PROPN
inlawrev-2335	692	6	31	31	NUM
inlawrev-2335	692	7	,	,	PUNCT
inlawrev-2335	692	8	at	at	ADP
inlawrev-2335	692	9	41	41	NUM
inlawrev-2335	692	10	.	.	PUNCT
inlawrev-2335	692	11	''	''	PUNCT
inlawrev-2335	693	1	'	'	PUNCT
inlawrev-2335	693	2	i	i	PRON
inlawrev-2335	693	3	d.	d.	VERB
inlawrev-2335	693	4	at	at	ADP
inlawrev-2335	693	5	39	39	NUM
inlawrev-2335	693	6	-	-	SYM
inlawrev-2335	693	7	40	40	NUM
inlawrev-2335	693	8	.	.	PUNCT
inlawrev-2335	693	9	''	''	PUNCT
inlawrev-2335	694	1	'	'	PUNCT
inlawrev-2335	694	2	l.n	l.n	ADJ
inlawrev-2335	694	3	1946	1946	NUM
inlawrev-2335	694	4	,	,	PUNCT
inlawrev-2335	694	5	supra	supra	PROPN
inlawrev-2335	694	6	note	note	NOUN
inlawrev-2335	694	7	32	32	NUM
inlawrev-2335	694	8	,	,	PUNCT
inlawrev-2335	694	9	at	at	ADP
inlawrev-2335	694	10	46	46	NUM
inlawrev-2335	694	11	.	.	PUNCT
inlawrev-2335	695	1	376	376	NUM
inlawrev-2335	695	2	indiana	indiana	PROPN
inlawrev-2335	695	3	la	la	PROPN
inlawrev-2335	695	4	w	w	PROPN
inlawrev-2335	695	5	review	review	PROPN
inlawrev-2335	695	6	[	[	X
inlawrev-2335	695	7	vol	vol	NOUN
inlawrev-2335	695	8	.	.	PUNCT
inlawrev-2335	696	1	12:341	12:341	NUM
inlawrev-2335	696	2	these	these	DET
inlawrev-2335	696	3	agreements	agreement	NOUN
inlawrev-2335	696	4	are	be	AUX
inlawrev-2335	696	5	entered	enter	VERB
inlawrev-2335	696	6	into	into	ADP
inlawrev-2335	696	7	with	with	ADP
inlawrev-2335	696	8	countries	country	NOUN
inlawrev-2335	696	9	whose	whose	DET
inlawrev-2335	696	10	notions	notion	NOUN
inlawrev-2335	696	11	of	of	ADP
inlawrev-2335	696	12	notice	notice	NOUN
inlawrev-2335	696	13	,	,	PUNCT
inlawrev-2335	696	14	jurisdiction	jurisdiction	NOUN
inlawrev-2335	696	15	,	,	PUNCT
inlawrev-2335	696	16	and	and	CCONJ
inlawrev-2335	696	17	competence	competence	NOUN
inlawrev-2335	696	18	differ	differ	VERB
inlawrev-2335	696	19	from	from	ADP
inlawrev-2335	696	20	the	the	DET
inlawrev-2335	696	21	american	american	ADJ
inlawrev-2335	696	22	notions	notion	NOUN
inlawrev-2335	696	23	.	.	PUNCT
inlawrev-2335	697	1	much	much	ADJ
inlawrev-2335	697	2	of	of	ADP
inlawrev-2335	697	3	this	this	DET
inlawrev-2335	697	4	fear	fear	NOUN
inlawrev-2335	697	5	has	have	AUX
inlawrev-2335	697	6	often	often	ADV
inlawrev-2335	697	7	been	be	AUX
inlawrev-2335	697	8	encouraged	encourage	VERB
inlawrev-2335	697	9	by	by	ADP
inlawrev-2335	697	10	the	the	DET
inlawrev-2335	697	11	possibility	possibility	NOUN
inlawrev-2335	697	12	of	of	ADP
inlawrev-2335	697	13	a	a	DET
inlawrev-2335	697	14	taxpayer	taxpayer	NOUN
inlawrev-2335	697	15	having	have	VERB
inlawrev-2335	697	16	to	to	PART
inlawrev-2335	697	17	face	face	VERB
inlawrev-2335	697	18	an	an	DET
inlawrev-2335	697	19	overzealous	overzealous	ADJ
inlawrev-2335	697	20	tax	tax	NOUN
inlawrev-2335	697	21	collection	collection	NOUN
inlawrev-2335	697	22	machine	machine	NOUN
inlawrev-2335	697	23	which	which	PRON
inlawrev-2335	697	24	operates	operate	VERB
inlawrev-2335	697	25	outside	outside	ADP
inlawrev-2335	697	26	of	of	ADP
inlawrev-2335	697	27	the	the	DET
inlawrev-2335	697	28	foreign	foreign	ADJ
inlawrev-2335	697	29	country	country	NOUN
inlawrev-2335	697	30	's	's	PART
inlawrev-2335	697	31	judicial	judicial	ADJ
inlawrev-2335	697	32	process	process	NOUN
inlawrev-2335	697	33	.	.	PUNCT
inlawrev-2335	698	1	it	it	PRON
inlawrev-2335	698	2	has	have	AUX
inlawrev-2335	698	3	been	be	AUX
inlawrev-2335	698	4	sought	seek	VERB
inlawrev-2335	698	5	to	to	PART
inlawrev-2335	698	6	counter	counter	VERB
inlawrev-2335	698	7	these	these	DET
inlawrev-2335	698	8	doubts	doubt	NOUN
inlawrev-2335	698	9	by	by	ADP
inlawrev-2335	698	10	again	again	ADV
inlawrev-2335	698	11	indicating	indicate	VERB
inlawrev-2335	698	12	the	the	DET
inlawrev-2335	698	13	need	need	NOUN
inlawrev-2335	698	14	for	for	ADP
inlawrev-2335	698	15	a	a	DET
inlawrev-2335	698	16	certain	certain	ADJ
inlawrev-2335	698	17	latitude	latitude	NOUN
inlawrev-2335	698	18	of	of	ADP
inlawrev-2335	698	19	discretion	discretion	NOUN
inlawrev-2335	698	20	to	to	PART
inlawrev-2335	698	21	rest	rest	VERB
inlawrev-2335	698	22	in	in	ADP
inlawrev-2335	698	23	those	those	PRON
inlawrev-2335	698	24	who	who	PRON
inlawrev-2335	698	25	would	would	AUX
inlawrev-2335	698	26	administer	administer	VERB
inlawrev-2335	698	27	these	these	DET
inlawrev-2335	698	28	provisions	provision	NOUN
inlawrev-2335	698	29	.	.	PUNCT
inlawrev-2335	699	1	but	but	CCONJ
inlawrev-2335	699	2	assurances	assurance	NOUN
inlawrev-2335	699	3	by	by	ADP
inlawrev-2335	699	4	the	the	DET
inlawrev-2335	699	5	authorities	authority	NOUN
inlawrev-2335	699	6	that	that	PRON
inlawrev-2335	699	7	requests	request	VERB
inlawrev-2335	699	8	for	for	ADP
inlawrev-2335	699	9	assistance	assistance	NOUN
inlawrev-2335	699	10	will	will	AUX
inlawrev-2335	699	11	only	only	ADV
inlawrev-2335	699	12	be	be	AUX
inlawrev-2335	699	13	made	make	VERB
inlawrev-2335	699	14	in	in	ADP
inlawrev-2335	699	15	rare	rare	ADJ
inlawrev-2335	699	16	cases	case	NOUN
inlawrev-2335	699	17	and	and	CCONJ
inlawrev-2335	699	18	with	with	ADP
inlawrev-2335	699	19	due	due	ADJ
inlawrev-2335	699	20	consideration	consideration	NOUN
inlawrev-2335	699	21	for	for	ADP
inlawrev-2335	699	22	maintaining	maintain	VERB
inlawrev-2335	699	23	the	the	DET
inlawrev-2335	699	24	taxpayers	taxpayer	NOUN
inlawrev-2335	699	25	rights	right	NOUN
inlawrev-2335	699	26	have	have	AUX
inlawrev-2335	699	27	failed	fail	VERB
inlawrev-2335	699	28	to	to	PART
inlawrev-2335	699	29	allay	allay	VERB
inlawrev-2335	699	30	these	these	DET
inlawrev-2335	699	31	apprehensions	apprehension	NOUN
inlawrev-2335	699	32	.	.	PUNCT
inlawrev-2335	700	1	'168	'168	NOUN
inlawrev-2335	700	2	c.	c.	NOUN
inlawrev-2335	701	1	the	the	DET
inlawrev-2335	701	2	1977	1977	NUM
inlawrev-2335	701	3	model	model	NOUN
inlawrev-2335	701	4	convention	convention	NOUN
inlawrev-2335	701	5	the	the	DET
inlawrev-2335	701	6	purpose	purpose	NOUN
inlawrev-2335	701	7	of	of	ADP
inlawrev-2335	701	8	the	the	DET
inlawrev-2335	701	9	1977	1977	NUM
inlawrev-2335	701	10	model	model	NOUN
inlawrev-2335	701	11	convention	convention	NOUN
inlawrev-2335	701	12	is	be	AUX
inlawrev-2335	701	13	not	not	PART
inlawrev-2335	701	14	to	to	PART
inlawrev-2335	701	15	question	question	VERB
inlawrev-2335	701	16	the	the	DET
inlawrev-2335	701	17	principles	principle	NOUN
inlawrev-2335	701	18	and	and	CCONJ
inlawrev-2335	701	19	general	general	ADJ
inlawrev-2335	701	20	structure	structure	NOUN
inlawrev-2335	701	21	of	of	ADP
inlawrev-2335	701	22	the	the	DET
inlawrev-2335	701	23	1963	1963	NUM
inlawrev-2335	701	24	draft	draft	NOUN
inlawrev-2335	701	25	convention,^^	convention,^^	NOUN
inlawrev-2335	701	26	®	®	NOUN
inlawrev-2335	701	27	but	but	CCONJ
inlawrev-2335	701	28	rather	rather	ADV
inlawrev-2335	701	29	to	to	PART
inlawrev-2335	701	30	scrutinize	scrutinize	VERB
inlawrev-2335	701	31	all	all	DET
inlawrev-2335	701	32	the	the	DET
inlawrev-2335	701	33	questions	question	NOUN
inlawrev-2335	701	34	of	of	ADP
inlawrev-2335	701	35	a	a	DET
inlawrev-2335	701	36	legal	legal	ADJ
inlawrev-2335	701	37	,	,	PUNCT
inlawrev-2335	701	38	theoretical	theoretical	ADJ
inlawrev-2335	701	39	,	,	PUNCT
inlawrev-2335	701	40	or	or	CCONJ
inlawrev-2335	701	41	practical	practical	ADJ
inlawrev-2335	701	42	nature	nature	NOUN
inlawrev-2335	701	43	which	which	PRON
inlawrev-2335	701	44	have	have	AUX
inlawrev-2335	701	45	arisen	arise	VERB
inlawrev-2335	701	46	in	in	ADP
inlawrev-2335	701	47	the	the	DET
inlawrev-2335	701	48	intervening	intervene	VERB
inlawrev-2335	701	49	years	year	NOUN
inlawrev-2335	701	50	.	.	PUNCT
inlawrev-2335	702	1	'^	'^	NOUN
inlawrev-2335	702	2	"	"	PUNCT
inlawrev-2335	702	3	in	in	ADP
inlawrev-2335	702	4	drafting	draft	VERB
inlawrev-2335	702	5	the	the	DET
inlawrev-2335	702	6	1977	1977	NUM
inlawrev-2335	702	7	model	model	NOUN
inlawrev-2335	702	8	convention	convention	NOUN
inlawrev-2335	702	9	,	,	PUNCT
inlawrev-2335	702	10	it	it	PRON
inlawrev-2335	702	11	has	have	AUX
inlawrev-2335	702	12	been	be	AUX
inlawrev-2335	702	13	possible	possible	ADJ
inlawrev-2335	702	14	in	in	SCONJ
inlawrev-2335	702	15	several	several	ADJ
inlawrev-2335	702	16	instances	instance	NOUN
inlawrev-2335	702	17	to	to	PART
inlawrev-2335	702	18	broaden	broaden	VERB
inlawrev-2335	702	19	or	or	CCONJ
inlawrev-2335	702	20	alter	alter	VERB
inlawrev-2335	702	21	the	the	DET
inlawrev-2335	702	22	texts	text	NOUN
inlawrev-2335	702	23	of	of	ADP
inlawrev-2335	702	24	certain	certain	ADJ
inlawrev-2335	702	25	articles.^^^	articles.^^^	PROPN
inlawrev-2335	702	26	consequently	consequently	ADV
inlawrev-2335	702	27	,	,	PUNCT
inlawrev-2335	702	28	this	this	DET
inlawrev-2335	702	29	work	work	NOUN
inlawrev-2335	702	30	has	have	AUX
inlawrev-2335	702	31	produced	produce	VERB
inlawrev-2335	702	32	a	a	DET
inlawrev-2335	702	33	much	much	ADV
inlawrev-2335	702	34	clearer	clear	ADJ
inlawrev-2335	702	35	and	and	CCONJ
inlawrev-2335	702	36	more	more	ADV
inlawrev-2335	702	37	specific	specific	ADJ
inlawrev-2335	702	38	text	text	NOUN
inlawrev-2335	702	39	and	and	CCONJ
inlawrev-2335	702	40	official	official	ADJ
inlawrev-2335	702	41	commentary	commentary	NOUN
inlawrev-2335	702	42	.	.	PUNCT
inlawrev-2335	703	1	nevertheless	nevertheless	ADV
inlawrev-2335	703	2	,	,	PUNCT
inlawrev-2335	703	3	the	the	DET
inlawrev-2335	703	4	o.e.c.d	o.e.c.d	PROPN
inlawrev-2335	703	5	.	.	PUNCT
inlawrev-2335	703	6	committee	committee	NOUN
inlawrev-2335	703	7	on	on	ADP
inlawrev-2335	703	8	fiscal	fiscal	ADJ
inlawrev-2335	703	9	affairs	affair	NOUN
inlawrev-2335	703	10	considers	consider	VERB
inlawrev-2335	703	11	that	that	SCONJ
inlawrev-2335	703	12	,	,	PUNCT
inlawrev-2335	703	13	in	in	ADP
inlawrev-2335	703	14	regard	regard	NOUN
inlawrev-2335	703	15	to	to	ADP
inlawrev-2335	703	16	its	its	PRON
inlawrev-2335	703	17	work	work	NOUN
inlawrev-2335	703	18	in	in	ADP
inlawrev-2335	703	19	the	the	DET
inlawrev-2335	703	20	1977	1977	NUM
inlawrev-2335	703	21	model	model	NOUN
inlawrev-2335	703	22	convention	convention	NOUN
inlawrev-2335	703	23	,	,	PUNCT
inlawrev-2335	703	24	the	the	DET
inlawrev-2335	703	25	most	most	ADV
inlawrev-2335	703	26	important	important	ADJ
inlawrev-2335	703	27	results	result	NOUN
inlawrev-2335	703	28	are	be	AUX
inlawrev-2335	703	29	those	those	PRON
inlawrev-2335	703	30	reflected	reflect	VERB
inlawrev-2335	703	31	in	in	ADP
inlawrev-2335	703	32	the	the	DET
inlawrev-2335	703	33	commentaries	commentary	NOUN
inlawrev-2335	703	34	on	on	ADP
inlawrev-2335	703	35	the	the	DET
inlawrev-2335	703	36	articles.^^^	articles.^^^	NOUN
inlawrev-2335	703	37	these	these	DET
inlawrev-2335	703	38	commentaries	commentary	NOUN
inlawrev-2335	703	39	have	have	VERB
inlawrev-2335	703	40	definitely	definitely	ADV
inlawrev-2335	703	41	,	,	PUNCT
inlawrev-2335	703	42	in	in	ADP
inlawrev-2335	703	43	every	every	DET
inlawrev-2335	703	44	way	way	NOUN
inlawrev-2335	703	45	,	,	PUNCT
inlawrev-2335	703	46	clarified	clarify	VERB
inlawrev-2335	703	47	many	many	ADJ
inlawrev-2335	703	48	of	of	ADP
inlawrev-2335	703	49	the	the	DET
inlawrev-2335	703	50	issues	issue	NOUN
inlawrev-2335	703	51	or	or	CCONJ
inlawrev-2335	703	52	doubtful	doubtful	ADJ
inlawrev-2335	703	53	points	point	NOUN
inlawrev-2335	703	54	created	create	VERB
inlawrev-2335	703	55	by	by	ADP
inlawrev-2335	703	56	the	the	DET
inlawrev-2335	703	57	1963	1963	NUM
inlawrev-2335	703	58	draft	draft	NOUN
inlawrev-2335	703	59	.	.	PUNCT
inlawrev-2335	704	1	briefly	briefly	PROPN
inlawrev-2335	704	2	stated	state	VERB
inlawrev-2335	704	3	,	,	PUNCT
inlawrev-2335	704	4	the	the	DET
inlawrev-2335	704	5	following	follow	VERB
inlawrev-2335	704	6	are	be	AUX
inlawrev-2335	704	7	some	some	PRON
inlawrev-2335	704	8	of	of	ADP
inlawrev-2335	704	9	the	the	DET
inlawrev-2335	704	10	most	most	ADV
inlawrev-2335	704	11	noteworthy	noteworthy	ADJ
inlawrev-2335	704	12	improvements	improvement	NOUN
inlawrev-2335	704	13	brought	bring	VERB
inlawrev-2335	704	14	about	about	ADP
inlawrev-2335	704	15	in	in	ADP
inlawrev-2335	704	16	the	the	DET
inlawrev-2335	704	17	1977	1977	NUM
inlawrev-2335	704	18	model	model	NOUN
inlawrev-2335	704	19	convention	convention	NOUN
inlawrev-2335	704	20	.	.	PUNCT
inlawrev-2335	705	1	article	article	NOUN
inlawrev-2335	705	2	"	"	PUNCT
inlawrev-2335	705	3	"	"	PUNCT
inlawrev-2335	705	4	"	"	PUNCT
inlawrev-2335	705	5	see	see	VERB
inlawrev-2335	705	6	1951	1951	NUM
inlawrev-2335	705	7	hearings	hearing	NOUN
inlawrev-2335	705	8	,	,	PUNCT
inlawrev-2335	705	9	supra	supra	PROPN
inlawrev-2335	705	10	note	note	PROPN
inlawrev-2335	705	11	31	31	NUM
inlawrev-2335	705	12	,	,	PUNCT
inlawrev-2335	705	13	at	at	ADP
inlawrev-2335	705	14	58	58	NUM
inlawrev-2335	705	15	-	-	SYM
inlawrev-2335	705	16	61	61	NUM
inlawrev-2335	705	17	.	.	PUNCT
inlawrev-2335	706	1	the	the	DET
inlawrev-2335	706	2	1972	1972	NUM
inlawrev-2335	706	3	o.e.c.d	o.e.c.d	PROPN
inlawrev-2335	706	4	.	.	PROPN
inlawrev-2335	706	5	revision	revision	NOUN
inlawrev-2335	706	6	,	,	PUNCT
inlawrev-2335	706	7	under	under	ADP
inlawrev-2335	706	8	the	the	DET
inlawrev-2335	706	9	commentary	commentary	NOUN
inlawrev-2335	706	10	of	of	ADP
inlawrev-2335	706	11	article	article	NOUN
inlawrev-2335	706	12	25	25	NUM
inlawrev-2335	706	13	,	,	PUNCT
inlawrev-2335	706	14	provided	provide	VERB
inlawrev-2335	706	15	for	for	ADP
inlawrev-2335	706	16	a	a	DET
inlawrev-2335	706	17	mutual	mutual	ADJ
inlawrev-2335	706	18	agreement	agreement	NOUN
inlawrev-2335	706	19	procedure	procedure	NOUN
inlawrev-2335	706	20	,	,	PUNCT
inlawrev-2335	706	21	whereby	whereby	SCONJ
inlawrev-2335	706	22	a	a	DET
inlawrev-2335	706	23	united	united	PROPN
inlawrev-2335	706	24	states	states	PROPN
inlawrev-2335	706	25	corporation	corporation	NOUN
inlawrev-2335	706	26	may	may	AUX
inlawrev-2335	706	27	apply	apply	VERB
inlawrev-2335	706	28	to	to	ADP
inlawrev-2335	706	29	a	a	DET
inlawrev-2335	706	30	competent	competent	ADJ
inlawrev-2335	706	31	treasury	treasury	PROPN
inlawrev-2335	706	32	department	department	PROPN
inlawrev-2335	706	33	authority	authority	NOUN
inlawrev-2335	706	34	to	to	PART
inlawrev-2335	706	35	appeal	appeal	VERB
inlawrev-2335	706	36	a	a	DET
inlawrev-2335	706	37	mere	mere	ADJ
inlawrev-2335	706	38	risk	risk	NOUN
inlawrev-2335	706	39	of	of	ADP
inlawrev-2335	706	40	incorrect	incorrect	ADJ
inlawrev-2335	706	41	taxation	taxation	NOUN
inlawrev-2335	706	42	,	,	PUNCT
inlawrev-2335	706	43	but	but	CCONJ
inlawrev-2335	706	44	not	not	PART
inlawrev-2335	706	45	in	in	ADP
inlawrev-2335	706	46	accordance	accordance	NOUN
inlawrev-2335	706	47	with	with	ADP
inlawrev-2335	706	48	the	the	DET
inlawrev-2335	706	49	convention	convention	NOUN
inlawrev-2335	706	50	of	of	ADP
inlawrev-2335	706	51	a	a	DET
inlawrev-2335	706	52	particular	particular	ADJ
inlawrev-2335	706	53	country	country	NOUN
inlawrev-2335	706	54	.	.	PUNCT
inlawrev-2335	707	1	in	in	ADP
inlawrev-2335	707	2	the	the	DET
inlawrev-2335	707	3	procedure	procedure	NOUN
inlawrev-2335	707	4	,	,	PUNCT
inlawrev-2335	707	5	states	state	NOUN
inlawrev-2335	707	6	can	can	AUX
inlawrev-2335	707	7	authorize	authorize	VERB
inlawrev-2335	707	8	competent	competent	ADJ
inlawrev-2335	707	9	authorities	authority	NOUN
inlawrev-2335	707	10	to	to	PART
inlawrev-2335	707	11	settle	settle	VERB
inlawrev-2335	707	12	questions	question	NOUN
inlawrev-2335	707	13	of	of	ADP
inlawrev-2335	707	14	double	double	ADJ
inlawrev-2335	707	15	taxation	taxation	NOUN
inlawrev-2335	707	16	who	who	PRON
inlawrev-2335	707	17	can	can	AUX
inlawrev-2335	707	18	call	call	VERB
inlawrev-2335	707	19	on	on	ADP
inlawrev-2335	707	20	the	the	DET
inlawrev-2335	707	21	o.e.c.d	o.e.c.d	PROPN
inlawrev-2335	707	22	.	.	PUNCT
inlawrev-2335	707	23	fiscal	fiscal	ADJ
inlawrev-2335	707	24	commission	commission	NOUN
inlawrev-2335	707	25	for	for	ADP
inlawrev-2335	707	26	guidelines	guideline	NOUN
inlawrev-2335	707	27	.	.	PUNCT
inlawrev-2335	708	1	carroll	carroll	PROPN
inlawrev-2335	708	2	,	,	PUNCT
inlawrev-2335	708	3	supra	supra	PROPN
inlawrev-2335	708	4	note	note	PROPN
inlawrev-2335	708	5	43	43	NUM
inlawrev-2335	708	6	,	,	PUNCT
inlawrev-2335	708	7	at	at	ADP
inlawrev-2335	708	8	a-22	a-22	PROPN
inlawrev-2335	708	9	-	-	SYM
inlawrev-2335	708	10	23	23	NUM
inlawrev-2335	708	11	.	.	PUNCT
inlawrev-2335	708	12	^*^see	^*^see	PROPN
inlawrev-2335	709	1	o.e.c.d	o.e.c.d	PROPN
inlawrev-2335	709	2	.	.	PROPN
inlawrev-2335	709	3	model	model	PROPN
inlawrev-2335	709	4	treaty	treaty	PROPN
inlawrev-2335	709	5	,	,	PUNCT
inlawrev-2335	709	6	supra	supra	PROPN
inlawrev-2335	709	7	note	note	NOUN
inlawrev-2335	709	8	21	21	NUM
inlawrev-2335	709	9	.	.	PUNCT
inlawrev-2335	709	10	''	''	PUNCT
inlawrev-2335	710	1	'	'	PUNCT
inlawrev-2335	710	2	i	i	PRON
inlawrev-2335	710	3	d.	d.	PROPN
inlawrev-2335	710	4	"	"	PUNCT
inlawrev-2335	710	5	'	'	PUNCT
inlawrev-2335	710	6	see	see	VERB
inlawrev-2335	710	7	,	,	PUNCT
inlawrev-2335	710	8	ie	ie	X
inlawrev-2335	710	9	.	.	PROPN
inlawrev-2335	710	10	,	,	PUNCT
inlawrev-2335	710	11	art	art	NOUN
inlawrev-2335	710	12	.	.	PUNCT
inlawrev-2335	711	1	5	5	NUM
inlawrev-2335	711	2	(	(	PUNCT
inlawrev-2335	711	3	permanent	permanent	ADJ
inlawrev-2335	711	4	establishment	establishment	NOUN
inlawrev-2335	711	5	)	)	PUNCT
inlawrev-2335	711	6	,	,	PUNCT
inlawrev-2335	711	7	paras	paras	X
inlawrev-2335	711	8	.	.	NOUN
inlawrev-2335	711	9	3	3	NUM
inlawrev-2335	711	10	&	&	CCONJ
inlawrev-2335	711	11	4	4	NUM
inlawrev-2335	711	12	;	;	PUNCT
inlawrev-2335	711	13	art	art	NOUN
inlawrev-2335	711	14	.	.	PUNCT
inlawrev-2335	712	1	9	9	NUM
inlawrev-2335	712	2	(	(	PUNCT
inlawrev-2335	712	3	associated	associate	VERB
inlawrev-2335	712	4	enterprises	enterprise	NOUN
inlawrev-2335	712	5	)	)	PUNCT
inlawrev-2335	712	6	,	,	PUNCT
inlawrev-2335	712	7	para	para	NOUN
inlawrev-2335	712	8	.	.	PUNCT
inlawrev-2335	713	1	2	2	NUM
inlawrev-2335	713	2	;	;	PUNCT
inlawrev-2335	713	3	art	art	NOUN
inlawrev-2335	713	4	.	.	PUNCT
inlawrev-2335	714	1	17	17	NUM
inlawrev-2335	714	2	(	(	PUNCT
inlawrev-2335	714	3	artists	artist	NOUN
inlawrev-2335	714	4	and	and	CCONJ
inlawrev-2335	714	5	athletes	athlete	NOUN
inlawrev-2335	714	6	)	)	PUNCT
inlawrev-2335	714	7	,	,	PUNCT
inlawrev-2335	714	8	para	para	NOUN
inlawrev-2335	714	9	.	.	PUNCT
inlawrev-2335	715	1	2	2	NUM
inlawrev-2335	715	2	;	;	PUNCT
inlawrev-2335	715	3	art	art	NOUN
inlawrev-2335	715	4	.	.	PUNCT
inlawrev-2335	716	1	19	19	NUM
inlawrev-2335	716	2	(	(	PUNCT
inlawrev-2335	716	3	government	government	NOUN
inlawrev-2335	716	4	service	service	NOUN
inlawrev-2335	716	5	)	)	PUNCT
inlawrev-2335	716	6	;	;	PUNCT
inlawrev-2335	717	1	art	art	NOUN
inlawrev-2335	717	2	.	.	PUNCT
inlawrev-2335	718	1	21	21	NUM
inlawrev-2335	718	2	(	(	PUNCT
inlawrev-2335	718	3	other	other	ADJ
inlawrev-2335	718	4	income	income	NOUN
inlawrev-2335	718	5	)	)	PUNCT
inlawrev-2335	718	6	,	,	PUNCT
inlawrev-2335	718	7	para	para	NOUN
inlawrev-2335	718	8	.	.	PUNCT
inlawrev-2335	719	1	2	2	NUM
inlawrev-2335	719	2	;	;	PUNCT
inlawrev-2335	719	3	art	art	NOUN
inlawrev-2335	719	4	.	.	PUNCT
inlawrev-2335	720	1	24	24	NUM
inlawrev-2335	720	2	(	(	PUNCT
inlawrev-2335	720	3	non	non	NOUN
inlawrev-2335	720	4	-	-	NOUN
inlawrev-2335	720	5	discrimination	discrimination	NOUN
inlawrev-2335	720	6	)	)	PUNCT
inlawrev-2335	720	7	,	,	PUNCT
inlawrev-2335	720	8	para	para	PROPN
inlawrev-2335	720	9	.	.	PUNCT
inlawrev-2335	721	1	5	5	NUM
inlawrev-2335	721	2	;	;	PUNCT
inlawrev-2335	721	3	art	art	NOUN
inlawrev-2335	721	4	.	.	PUNCT
inlawrev-2335	722	1	25	25	NUM
inlawrev-2335	722	2	(	(	PUNCT
inlawrev-2335	722	3	mutual	mutual	ADJ
inlawrev-2335	722	4	agreement	agreement	NOUN
inlawrev-2335	722	5	procedure	procedure	NOUN
inlawrev-2335	722	6	)	)	PUNCT
inlawrev-2335	722	7	,	,	PUNCT
inlawrev-2335	722	8	paras	paras	X
inlawrev-2335	722	9	.	.	NOUN
inlawrev-2335	722	10	1	1	NUM
inlawrev-2335	722	11	&	&	CCONJ
inlawrev-2335	722	12	2	2	NUM
inlawrev-2335	722	13	.	.	PUNCT
inlawrev-2335	722	14	"	"	PUNCT
inlawrev-2335	722	15	hd	hd	NOUN
inlawrev-2335	722	16	,	,	PUNCT
inlawrev-2335	722	17	see	see	VERB
inlawrev-2335	722	18	,	,	PUNCT
inlawrev-2335	722	19	ie	ie	X
inlawrev-2335	722	20	.	.	PROPN
inlawrev-2335	722	21	,	,	PUNCT
inlawrev-2335	722	22	the	the	DET
inlawrev-2335	722	23	commentaries	commentary	NOUN
inlawrev-2335	722	24	on	on	ADP
inlawrev-2335	722	25	arts	art	NOUN
inlawrev-2335	722	26	.	.	PUNCT
inlawrev-2335	723	1	5	5	NUM
inlawrev-2335	723	2	(	(	PUNCT
inlawrev-2335	723	3	permanent	permanent	ADJ
inlawrev-2335	723	4	establishment	establishment	NOUN
inlawrev-2335	723	5	)	)	PUNCT
inlawrev-2335	723	6	,	,	PUNCT
inlawrev-2335	723	7	10	10	NUM
inlawrev-2335	723	8	(	(	PUNCT
inlawrev-2335	723	9	dividends	dividend	NOUN
inlawrev-2335	723	10	)	)	PUNCT
inlawrev-2335	723	11	,	,	PUNCT
inlawrev-2335	723	12	19	19	NUM
inlawrev-2335	723	13	(	(	PUNCT
inlawrev-2335	723	14	government	government	NOUN
inlawrev-2335	723	15	service	service	NOUN
inlawrev-2335	723	16	)	)	PUNCT
inlawrev-2335	723	17	,	,	PUNCT
inlawrev-2335	723	18	24	24	NUM
inlawrev-2335	723	19	(	(	PUNCT
inlawrev-2335	723	20	non	non	NOUN
inlawrev-2335	723	21	-	-	NOUN
inlawrev-2335	723	22	discrimination	discrimination	NOUN
inlawrev-2335	723	23	)	)	PUNCT
inlawrev-2335	723	24	,	,	PUNCT
inlawrev-2335	723	25	25	25	NUM
inlawrev-2335	723	26	(	(	PUNCT
inlawrev-2335	723	27	mutual	mutual	ADJ
inlawrev-2335	723	28	agreement	agreement	NOUN
inlawrev-2335	723	29	procedure	procedure	NOUN
inlawrev-2335	723	30	)	)	PUNCT
inlawrev-2335	723	31	,	,	PUNCT
inlawrev-2335	723	32	26	26	NUM
inlawrev-2335	723	33	(	(	PUNCT
inlawrev-2335	723	34	exchange	exchange	NOUN
inlawrev-2335	723	35	of	of	ADP
inlawrev-2335	723	36	information	information	NOUN
inlawrev-2335	723	37	)	)	PUNCT
inlawrev-2335	723	38	.	.	PUNCT
inlawrev-2335	724	1	1979	1979	NUM
inlawrev-2335	724	2	]	]	PUNCT
inlawrev-2335	724	3	international	international	ADJ
inlawrev-2335	724	4	taxation	taxation	NOUN
inlawrev-2335	724	5	317	317	NUM
inlawrev-2335	724	6	7	7	NUM
inlawrev-2335	724	7	,	,	PUNCT
inlawrev-2335	724	8	paragraph	paragraph	NOUN
inlawrev-2335	724	9	1	1	NUM
inlawrev-2335	724	10	aims	aim	NOUN
inlawrev-2335	724	11	at	at	ADP
inlawrev-2335	724	12	the	the	DET
inlawrev-2335	724	13	establishment	establishment	NOUN
inlawrev-2335	724	14	of	of	ADP
inlawrev-2335	724	15	a	a	DET
inlawrev-2335	724	16	fair	fair	ADJ
inlawrev-2335	724	17	tax	tax	NOUN
inlawrev-2335	724	18	regulatory	regulatory	ADJ
inlawrev-2335	724	19	system	system	NOUN
inlawrev-2335	724	20	for	for	ADP
inlawrev-2335	724	21	the	the	DET
inlawrev-2335	724	22	revenue	revenue	NOUN
inlawrev-2335	724	23	obtained	obtain	VERB
inlawrev-2335	724	24	through	through	ADP
inlawrev-2335	724	25	a	a	DET
inlawrev-2335	724	26	permanent	permanent	ADJ
inlawrev-2335	724	27	establishment	establishment	NOUN
inlawrev-2335	724	28	.	.	PUNCT
inlawrev-2335	725	1	article	article	NOUN
inlawrev-2335	725	2	7	7	NUM
inlawrev-2335	725	3	,	,	PUNCT
inlawrev-2335	725	4	paragraph	paragraph	NOUN
inlawrev-2335	725	5	1	1	NUM
inlawrev-2335	725	6	,	,	PUNCT
inlawrev-2335	725	7	parallels	parallel	VERB
inlawrev-2335	725	8	article	article	NOUN
inlawrev-2335	725	9	9	9	NUM
inlawrev-2335	725	10	on	on	ADP
inlawrev-2335	725	11	associated	associate	VERB
inlawrev-2335	725	12	enterprises	enterprise	NOUN
inlawrev-2335	725	13	and	and	CCONJ
inlawrev-2335	725	14	employs	employ	VERB
inlawrev-2335	725	15	the	the	DET
inlawrev-2335	725	16	well	well	ADV
inlawrev-2335	725	17	known	know	VERB
inlawrev-2335	725	18	"	"	PUNCT
inlawrev-2335	725	19	arm	arm	NOUN
inlawrev-2335	725	20	's	's	PART
inlawrev-2335	725	21	length	length	NOUN
inlawrev-2335	725	22	clause	clause	NOUN
inlawrev-2335	725	23	.	.	PUNCT
inlawrev-2335	725	24	"	"	PUNCT
inlawrev-2335	726	1	under	under	ADP
inlawrev-2335	726	2	such	such	DET
inlawrev-2335	726	3	a	a	DET
inlawrev-2335	726	4	clause	clause	NOUN
inlawrev-2335	726	5	,	,	PUNCT
inlawrev-2335	726	6	only	only	ADV
inlawrev-2335	726	7	profits	profit	NOUN
inlawrev-2335	726	8	attributable	attributable	ADJ
inlawrev-2335	726	9	to	to	ADP
inlawrev-2335	726	10	the	the	DET
inlawrev-2335	726	11	permanent	permanent	ADJ
inlawrev-2335	726	12	establishment	establishment	NOUN
inlawrev-2335	726	13	can	can	AUX
inlawrev-2335	726	14	be	be	AUX
inlawrev-2335	726	15	taxed	tax	VERB
inlawrev-2335	726	16	by	by	ADP
inlawrev-2335	726	17	the	the	DET
inlawrev-2335	726	18	country	country	NOUN
inlawrev-2335	726	19	or	or	CCONJ
inlawrev-2335	726	20	cou^^^-i^s	cou^^^-i^	NOUN
inlawrev-2335	726	21	where	where	SCONJ
inlawrev-2335	726	22	that	that	DET
inlawrev-2335	726	23	establishment	establishment	NOUN
inlawrev-2335	726	24	is	be	AUX
inlawrev-2335	726	25	located	locate	VERB
inlawrev-2335	726	26	.	.	PUNCT
inlawrev-2335	727	1	article	article	NOUN
inlawrev-2335	727	2	9	9	NUM
inlawrev-2335	727	3	(	(	PUNCT
inlawrev-2335	727	4	associated	associate	VERB
inlawrev-2335	727	5	enterprises	enterprise	NOUN
inlawrev-2335	727	6	)	)	PUNCT
inlawrev-2335	727	7	,	,	PUNCT
inlawrev-2335	727	8	11	11	NUM
inlawrev-2335	727	9	(	(	PUNCT
inlawrev-2335	727	10	interests	interest	NOUN
inlawrev-2335	727	11	)	)	PUNCT
inlawrev-2335	727	12	and	and	CCONJ
inlawrev-2335	727	13	12	12	NUM
inlawrev-2335	727	14	(	(	PUNCT
inlawrev-2335	727	15	royalties	royalty	NOUN
inlawrev-2335	727	16	)	)	PUNCT
inlawrev-2335	727	17	seek	seek	VERB
inlawrev-2335	727	18	to	to	PART
inlawrev-2335	727	19	avoid	avoid	VERB
inlawrev-2335	727	20	excessive	excessive	ADJ
inlawrev-2335	727	21	tax	tax	NOUN
inlawrev-2335	727	22	payments	payment	NOUN
inlawrev-2335	727	23	and	and	CCONJ
inlawrev-2335	727	24	make	make	VERB
inlawrev-2335	727	25	it	it	PRON
inlawrev-2335	727	26	possible	possible	ADJ
inlawrev-2335	727	27	for	for	SCONJ
inlawrev-2335	727	28	the	the	DET
inlawrev-2335	727	29	parties	party	NOUN
inlawrev-2335	727	30	to	to	PART
inlawrev-2335	727	31	readjust	readjust	VERB
inlawrev-2335	727	32	the	the	DET
inlawrev-2335	727	33	target	target	NOUN
inlawrev-2335	727	34	base	base	NOUN
inlawrev-2335	727	35	to	to	PART
inlawrev-2335	727	36	which	which	PRON
inlawrev-2335	727	37	the	the	DET
inlawrev-2335	727	38	taxes	taxis	NOUN
inlawrev-2335	727	39	are	be	AUX
inlawrev-2335	727	40	applied	apply	VERB
inlawrev-2335	727	41	.	.	PUNCT
inlawrev-2335	728	1	article	article	NOUN
inlawrev-2335	728	2	9	9	NUM
inlawrev-2335	728	3	also	also	ADV
inlawrev-2335	728	4	touches	touch	VERB
inlawrev-2335	728	5	upon	upon	SCONJ
inlawrev-2335	728	6	the	the	DET
inlawrev-2335	728	7	adjustment	adjustment	NOUN
inlawrev-2335	728	8	of	of	ADP
inlawrev-2335	728	9	taxes	taxis	NOUN
inlawrev-2335	728	10	by	by	ADP
inlawrev-2335	728	11	the	the	DET
inlawrev-2335	728	12	other	other	ADJ
inlawrev-2335	728	13	contracting	contracting	NOUN
inlawrev-2335	728	14	state	state	NOUN
inlawrev-2335	728	15	and	and	CCONJ
inlawrev-2335	728	16	makes	make	VERB
inlawrev-2335	728	17	a	a	DET
inlawrev-2335	728	18	modest	modest	ADJ
inlawrev-2335	728	19	attempt	attempt	NOUN
inlawrev-2335	728	20	to	to	PART
inlawrev-2335	728	21	avoid	avoid	VERB
inlawrev-2335	728	22	excessive	excessive	ADJ
inlawrev-2335	728	23	double	double	ADJ
inlawrev-2335	728	24	-	-	PUNCT
inlawrev-2335	728	25	taxation	taxation	NOUN
inlawrev-2335	728	26	by	by	ADP
inlawrev-2335	728	27	recommending	recommend	VERB
inlawrev-2335	728	28	a	a	DET
inlawrev-2335	728	29	readjustment	readjustment	NOUN
inlawrev-2335	728	30	in	in	ADP
inlawrev-2335	728	31	both	both	DET
inlawrev-2335	728	32	directions.^^^	directions.^^^	PROPN
inlawrev-2335	728	33	turning	turning	NOUN
inlawrev-2335	728	34	from	from	ADP
inlawrev-2335	728	35	the	the	DET
inlawrev-2335	728	36	subject	subject	NOUN
inlawrev-2335	728	37	of	of	ADP
inlawrev-2335	728	38	tax	tax	NOUN
inlawrev-2335	728	39	avoidance	avoidance	NOUN
inlawrev-2335	728	40	.	.	PUNCT
inlawrev-2335	729	1	article	article	NOUN
inlawrev-2335	729	2	26	26	NUM
inlawrev-2335	729	3	(	(	PUNCT
inlawrev-2335	729	4	exchange	exchange	NOUN
inlawrev-2335	729	5	of	of	ADP
inlawrev-2335	729	6	information	information	NOUN
inlawrev-2335	729	7	)	)	PUNCT
inlawrev-2335	729	8	deals	deal	NOUN
inlawrev-2335	729	9	with	with	ADP
inlawrev-2335	729	10	tax	tax	NOUN
inlawrev-2335	729	11	evasion	evasion	NOUN
inlawrev-2335	729	12	.	.	PUNCT
inlawrev-2335	730	1	although	although	SCONJ
inlawrev-2335	730	2	the	the	DET
inlawrev-2335	730	3	1963	1963	NUM
inlawrev-2335	730	4	draft	draft	NOUN
inlawrev-2335	730	5	convention	convention	NOUN
inlawrev-2335	730	6	contained	contain	VERB
inlawrev-2335	730	7	an	an	DET
inlawrev-2335	730	8	abbreviated	abbreviate	VERB
inlawrev-2335	730	9	form	form	NOUN
inlawrev-2335	730	10	of	of	ADP
inlawrev-2335	730	11	article	article	NOUN
inlawrev-2335	730	12	26	26	NUM
inlawrev-2335	730	13	,	,	PUNCT
inlawrev-2335	730	14	the	the	DET
inlawrev-2335	730	15	1977	1977	NUM
inlawrev-2335	730	16	model	model	NOUN
inlawrev-2335	730	17	has	have	AUX
inlawrev-2335	730	18	expanded	expand	VERB
inlawrev-2335	730	19	quite	quite	ADV
inlawrev-2335	730	20	significantly	significantly	ADV
inlawrev-2335	730	21	upon	upon	SCONJ
inlawrev-2335	730	22	the	the	DET
inlawrev-2335	730	23	material	material	NOUN
inlawrev-2335	730	24	,	,	PUNCT
inlawrev-2335	730	25	introducing	introducing	NOUN
inlawrev-2335	730	26	,	,	PUNCT
inlawrev-2335	730	27	inter	inter	PROPN
inlawrev-2335	730	28	alia	alia	PROPN
inlawrev-2335	730	29	,	,	PUNCT
inlawrev-2335	730	30	the	the	DET
inlawrev-2335	730	31	new	new	ADJ
inlawrev-2335	730	32	concepts	concept	NOUN
inlawrev-2335	730	33	of	of	ADP
inlawrev-2335	730	34	automatic	automatic	ADJ
inlawrev-2335	730	35	and	and	CCONJ
inlawrev-2335	730	36	spontaneous	spontaneous	ADJ
inlawrev-2335	730	37	exchange	exchange	NOUN
inlawrev-2335	730	38	of	of	ADP
inlawrev-2335	730	39	information.^^^	information.^^^	PROPN
inlawrev-2335	730	40	v.	v.	ADP
inlawrev-2335	730	41	conclusion	conclusion	NOUN
inlawrev-2335	730	42	although	although	SCONJ
inlawrev-2335	730	43	most	most	ADJ
inlawrev-2335	730	44	recent	recent	ADJ
inlawrev-2335	730	45	tax	tax	NOUN
inlawrev-2335	730	46	treaties	treaty	NOUN
inlawrev-2335	730	47	include	include	VERB
inlawrev-2335	730	48	clauses	clause	NOUN
inlawrev-2335	730	49	aimed	aim	VERB
inlawrev-2335	730	50	at	at	ADP
inlawrev-2335	730	51	avoiding	avoid	VERB
inlawrev-2335	730	52	cases	case	NOUN
inlawrev-2335	730	53	of	of	ADP
inlawrev-2335	730	54	economic	economic	ADJ
inlawrev-2335	730	55	double	double	ADJ
inlawrev-2335	730	56	taxation	taxation	NOUN
inlawrev-2335	730	57	,	,	PUNCT
inlawrev-2335	730	58	specifically	specifically	ADV
inlawrev-2335	730	59	those	those	PRON
inlawrev-2335	730	60	which	which	PRON
inlawrev-2335	730	61	follow	follow	VERB
inlawrev-2335	730	62	the	the	DET
inlawrev-2335	730	63	model	model	NOUN
inlawrev-2335	730	64	treaty	treaty	NOUN
inlawrev-2335	730	65	,	,	PUNCT
inlawrev-2335	730	66	problems	problem	NOUN
inlawrev-2335	730	67	involved	involve	VERB
inlawrev-2335	730	68	in	in	ADP
inlawrev-2335	730	69	establishing	establish	VERB
inlawrev-2335	730	70	a	a	DET
inlawrev-2335	730	71	framework	framework	NOUN
inlawrev-2335	730	72	for	for	ADP
inlawrev-2335	730	73	agreement	agreement	NOUN
inlawrev-2335	730	74	and	and	CCONJ
inlawrev-2335	730	75	dependability	dependability	NOUN
inlawrev-2335	730	76	are	be	AUX
inlawrev-2335	730	77	a	a	DET
inlawrev-2335	730	78	very	very	ADV
inlawrev-2335	730	79	complex	complex	ADJ
inlawrev-2335	730	80	task	task	NOUN
inlawrev-2335	730	81	.	.	PUNCT
inlawrev-2335	731	1	beyond	beyond	ADP
inlawrev-2335	731	2	even	even	ADV
inlawrev-2335	731	3	the	the	DET
inlawrev-2335	731	4	traditional	traditional	ADJ
inlawrev-2335	731	5	problem	problem	NOUN
inlawrev-2335	731	6	of	of	ADP
inlawrev-2335	731	7	general	general	ADJ
inlawrev-2335	731	8	apathy	apathy	NOUN
inlawrev-2335	731	9	on	on	ADP
inlawrev-2335	731	10	the	the	DET
inlawrev-2335	731	11	part	part	NOUN
inlawrev-2335	731	12	of	of	ADP
inlawrev-2335	731	13	the	the	DET
inlawrev-2335	731	14	governments	government	NOUN
inlawrev-2335	731	15	and	and	CCONJ
inlawrev-2335	731	16	taxpayers	taxpayer	NOUN
inlawrev-2335	731	17	,	,	PUNCT
inlawrev-2335	731	18	there	there	PRON
inlawrev-2335	731	19	are	be	VERB
inlawrev-2335	731	20	still	still	ADV
inlawrev-2335	731	21	serious	serious	ADJ
inlawrev-2335	731	22	difficulties	difficulty	NOUN
inlawrev-2335	731	23	in	in	ADP
inlawrev-2335	731	24	reaching	reach	VERB
inlawrev-2335	731	25	a	a	DET
inlawrev-2335	731	26	common	common	ADJ
inlawrev-2335	731	27	ground	ground	NOUN
inlawrev-2335	731	28	of	of	ADP
inlawrev-2335	731	29	agreement	agreement	NOUN
inlawrev-2335	731	30	.	.	PUNCT
inlawrev-2335	732	1	in	in	ADP
inlawrev-2335	732	2	the	the	DET
inlawrev-2335	732	3	past	past	NOUN
inlawrev-2335	732	4	,	,	PUNCT
inlawrev-2335	732	5	efforts	effort	NOUN
inlawrev-2335	732	6	at	at	ADP
inlawrev-2335	732	7	a	a	DET
inlawrev-2335	732	8	model	model	NOUN
inlawrev-2335	732	9	convention	convention	NOUN
inlawrev-2335	732	10	have	have	AUX
inlawrev-2335	732	11	either	either	CCONJ
inlawrev-2335	732	12	put	put	VERB
inlawrev-2335	732	13	forth	forth	ADP
inlawrev-2335	732	14	such	such	DET
inlawrev-2335	732	15	a	a	DET
inlawrev-2335	732	16	strict	strict	ADJ
inlawrev-2335	732	17	model	model	NOUN
inlawrev-2335	732	18	that	that	PRON
inlawrev-2335	732	19	no	no	DET
inlawrev-2335	732	20	one	one	PRON
inlawrev-2335	732	21	could	could	AUX
inlawrev-2335	732	22	agree	agree	VERB
inlawrev-2335	732	23	to	to	ADP
inlawrev-2335	732	24	any	any	DET
inlawrev-2335	732	25	substantial	substantial	ADJ
inlawrev-2335	732	26	provisions	provision	NOUN
inlawrev-2335	732	27	while	while	SCONJ
inlawrev-2335	732	28	attempting	attempt	VERB
inlawrev-2335	732	29	to	to	PART
inlawrev-2335	732	30	implement	implement	VERB
inlawrev-2335	732	31	the	the	DET
inlawrev-2335	732	32	model	model	NOUN
inlawrev-2335	732	33	,	,	PUNCT
inlawrev-2335	732	34	or	or	CCONJ
inlawrev-2335	732	35	have	have	AUX
inlawrev-2335	732	36	adopted	adopt	VERB
inlawrev-2335	732	37	the	the	DET
inlawrev-2335	732	38	overly	overly	ADV
inlawrev-2335	732	39	broad	broad	ADJ
inlawrev-2335	732	40	principles	principle	NOUN
inlawrev-2335	732	41	established	establish	VERB
inlawrev-2335	732	42	by	by	ADP
inlawrev-2335	732	43	the	the	DET
inlawrev-2335	732	44	league	league	NOUN
inlawrev-2335	732	45	which	which	PRON
inlawrev-2335	732	46	,	,	PUNCT
inlawrev-2335	732	47	while	while	SCONJ
inlawrev-2335	732	48	being	be	AUX
inlawrev-2335	732	49	accurate	accurate	ADJ
inlawrev-2335	732	50	in	in	ADP
inlawrev-2335	732	51	what	what	PRON
inlawrev-2335	732	52	they	they	PRON
inlawrev-2335	732	53	portray	portray	VERB
inlawrev-2335	732	54	,	,	PUNCT
inlawrev-2335	732	55	do	do	AUX
inlawrev-2335	732	56	not	not	PART
inlawrev-2335	732	57	establish	establish	VERB
inlawrev-2335	732	58	any	any	DET
inlawrev-2335	732	59	tangible	tangible	ADJ
inlawrev-2335	732	60	tools	tool	NOUN
inlawrev-2335	732	61	with	with	ADP
inlawrev-2335	732	62	which	which	PRON
inlawrev-2335	732	63	two	two	NUM
inlawrev-2335	732	64	countries	country	NOUN
inlawrev-2335	732	65	can	can	AUX
inlawrev-2335	732	66	negotiate	negotiate	VERB
inlawrev-2335	732	67	.	.	PUNCT
inlawrev-2335	733	1	now	now	ADV
inlawrev-2335	733	2	that	that	SCONJ
inlawrev-2335	733	3	we	we	PRON
inlawrev-2335	733	4	have	have	VERB
inlawrev-2335	733	5	a	a	DET
inlawrev-2335	733	6	more	more	ADV
inlawrev-2335	733	7	sophisticated	sophisticated	ADJ
inlawrev-2335	733	8	and	and	CCONJ
inlawrev-2335	733	9	precise	precise	ADJ
inlawrev-2335	733	10	model	model	NOUN
inlawrev-2335	733	11	convention	convention	NOUN
inlawrev-2335	733	12	which	which	PRON
inlawrev-2335	733	13	,	,	PUNCT
inlawrev-2335	733	14	rather	rather	ADV
inlawrev-2335	733	15	than	than	ADP
inlawrev-2335	733	16	laying	lay	VERB
inlawrev-2335	733	17	down	down	ADP
inlawrev-2335	733	18	a	a	DET
inlawrev-2335	733	19	strict	strict	ADJ
inlawrev-2335	733	20	path	path	NOUN
inlawrev-2335	733	21	to	to	PART
inlawrev-2335	733	22	follow	follow	VERB
inlawrev-2335	733	23	,	,	PUNCT
inlawrev-2335	733	24	sets	set	VERB
inlawrev-2335	733	25	out	out	ADP
inlawrev-2335	733	26	some	some	DET
inlawrev-2335	733	27	methods	method	NOUN
inlawrev-2335	733	28	of	of	ADP
inlawrev-2335	733	29	approach	approach	NOUN
inlawrev-2335	733	30	to	to	ADP
inlawrev-2335	733	31	the	the	DET
inlawrev-2335	733	32	problem	problem	NOUN
inlawrev-2335	733	33	,	,	PUNCT
inlawrev-2335	733	34	the	the	DET
inlawrev-2335	733	35	o.e.c.d	o.e.c.d	PROPN
inlawrev-2335	733	36	.	.	PROPN
inlawrev-2335	734	1	and	and	CCONJ
inlawrev-2335	734	2	other	other	ADJ
inlawrev-2335	734	3	international	international	ADJ
inlawrev-2335	734	4	organizations	organization	NOUN
inlawrev-2335	734	5	ought	ought	AUX
inlawrev-2335	734	6	to	to	PART
inlawrev-2335	734	7	continue	continue	VERB
inlawrev-2335	734	8	their	their	PRON
inlawrev-2335	734	9	efforts	effort	NOUN
inlawrev-2335	734	10	to	to	ADP
inlawrev-2335	734	11	^^^van	^^^van	DET
inlawrev-2335	734	12	hoorn	hoorn	PROPN
inlawrev-2335	734	13	,	,	PUNCT
inlawrev-2335	734	14	problems	problem	NOUN
inlawrev-2335	734	15	,	,	PUNCT
inlawrev-2335	734	16	possibilities	possibility	NOUN
inlawrev-2335	734	17	,	,	PUNCT
inlawrev-2335	734	18	and	and	CCONJ
inlawrev-2335	734	19	limitations	limitation	NOUN
inlawrev-2335	734	20	with	with	ADP
inlawrev-2335	734	21	respect	respect	NOUN
inlawrev-2335	734	22	to	to	ADP
inlawrev-2335	734	23	measures	measure	NOUN
inlawrev-2335	734	24	against	against	ADP
inlawrev-2335	734	25	international	international	ADJ
inlawrev-2335	734	26	tax	tax	NOUN
inlawrev-2335	734	27	avoidance	avoidance	NOUN
inlawrev-2335	734	28	and	and	CCONJ
inlawrev-2335	734	29	evasion	evasion	NOUN
inlawrev-2335	734	30	,	,	PUNCT
inlawrev-2335	734	31	8	8	NUM
inlawrev-2335	734	32	ga	ga	NOUN
inlawrev-2335	734	33	.	.	PUNCT
inlawrev-2335	734	34	j	j	PROPN
inlawrev-2335	734	35	,	,	PUNCT
inlawrev-2335	734	36	int'l	int'l	PROPN
inlawrev-2335	734	37	&	&	CCONJ
inlawrev-2335	734	38	comp	comp	PROPN
inlawrev-2335	734	39	.	.	PUNCT
inlawrev-2335	735	1	l.	l.	PROPN
inlawrev-2335	735	2	at	at	ADP
inlawrev-2335	735	3	768	768	NUM
inlawrev-2335	735	4	(	(	PUNCT
inlawrev-2335	735	5	1978	1978	NUM
inlawrev-2335	735	6	)	)	PUNCT
inlawrev-2335	735	7	.	.	PUNCT
inlawrev-2335	736	1	^^"o.e.c.d	^^"o.e.c.d	X
inlawrev-2335	736	2	.	.	PUNCT
inlawrev-2335	736	3	model	model	PROPN
inlawrev-2335	736	4	treaty	treaty	PROPN
inlawrev-2335	736	5	,	,	PUNCT
inlawrev-2335	736	6	supra	supra	PROPN
inlawrev-2335	736	7	note	note	PROPN
inlawrev-2335	736	8	21	21	NUM
inlawrev-2335	736	9	,	,	PUNCT
inlawrev-2335	736	10	at	at	ADP
inlawrev-2335	736	11	commentary	commentary	NOUN
inlawrev-2335	736	12	,	,	PUNCT
inlawrev-2335	736	13	art	art	NOUN
inlawrev-2335	736	14	.	.	PUNCT
inlawrev-2335	737	1	26	26	NUM
inlawrev-2335	737	2	,	,	PUNCT
inlawrev-2335	737	3	no	no	INTJ
inlawrev-2335	737	4	.	.	NOUN
inlawrev-2335	737	5	9	9	NUM
inlawrev-2335	737	6	(	(	PUNCT
inlawrev-2335	737	7	b	b	NOUN
inlawrev-2335	737	8	)	)	PUNCT
inlawrev-2335	737	9	&	&	CCONJ
inlawrev-2335	737	10	(	(	PUNCT
inlawrev-2335	737	11	c	c	NOUN
inlawrev-2335	737	12	)	)	PUNCT
inlawrev-2335	737	13	,	,	PUNCT
inlawrev-2335	737	14	186	186	NUM
inlawrev-2335	737	15	.	.	NOUN
inlawrev-2335	737	16	378	378	NUM
inlawrev-2335	737	17	indiana	indiana	PROPN
inlawrev-2335	737	18	law	law	NOUN
inlawrev-2335	737	19	review	review	NOUN
inlawrev-2335	738	1	[	[	X
inlawrev-2335	738	2	vol	vol	NOUN
inlawrev-2335	738	3	.	.	PUNCT
inlawrev-2335	738	4	12:341	12:341	NUM
inlawrev-2335	738	5	create	create	VERB
inlawrev-2335	738	6	more	more	ADJ
inlawrev-2335	738	7	definite	definite	ADJ
inlawrev-2335	738	8	methods	method	NOUN
inlawrev-2335	738	9	of	of	ADP
inlawrev-2335	738	10	implementation/^^	implementation/^^	PROPN
inlawrev-2335	738	11	these	these	DET
inlawrev-2335	738	12	methods	method	NOUN
inlawrev-2335	738	13	will	will	AUX
inlawrev-2335	738	14	not	not	PART
inlawrev-2335	738	15	necessarily	necessarily	ADV
inlawrev-2335	738	16	result	result	VERB
inlawrev-2335	738	17	in	in	ADP
inlawrev-2335	738	18	a	a	DET
inlawrev-2335	738	19	multilateral	multilateral	ADJ
inlawrev-2335	738	20	harmonization	harmonization	NOUN
inlawrev-2335	738	21	of	of	ADP
inlawrev-2335	738	22	international	international	ADJ
inlawrev-2335	738	23	tax	tax	NOUN
inlawrev-2335	738	24	enforcement	enforcement	NOUN
inlawrev-2335	738	25	procedures	procedure	NOUN
inlawrev-2335	738	26	,	,	PUNCT
inlawrev-2335	738	27	but	but	CCONJ
inlawrev-2335	738	28	they	they	PRON
inlawrev-2335	738	29	will	will	AUX
inlawrev-2335	738	30	at	at	ADV
inlawrev-2335	738	31	least	least	ADJ
inlawrev-2335	738	32	enable	enable	VERB
inlawrev-2335	738	33	countries	country	NOUN
inlawrev-2335	738	34	to	to	PART
inlawrev-2335	738	35	reach	reach	VERB
inlawrev-2335	738	36	some	some	DET
inlawrev-2335	738	37	workable	workable	ADJ
inlawrev-2335	738	38	agreement	agreement	NOUN
inlawrev-2335	738	39	.	.	PUNCT
inlawrev-2335	739	1	judging	judge	VERB
inlawrev-2335	739	2	from	from	ADP
inlawrev-2335	739	3	the	the	DET
inlawrev-2335	739	4	past	past	ADJ
inlawrev-2335	739	5	dirth	dirth	NOUN
inlawrev-2335	739	6	of	of	ADP
inlawrev-2335	739	7	agreement	agreement	NOUN
inlawrev-2335	739	8	in	in	ADP
inlawrev-2335	739	9	this	this	DET
inlawrev-2335	739	10	area	area	NOUN
inlawrev-2335	739	11	,	,	PUNCT
inlawrev-2335	739	12	such	such	DET
inlawrev-2335	739	13	a	a	DET
inlawrev-2335	739	14	result	result	NOUN
inlawrev-2335	739	15	would	would	AUX
inlawrev-2335	739	16	be	be	AUX
inlawrev-2335	739	17	a	a	DET
inlawrev-2335	739	18	significant	significant	ADJ
inlawrev-2335	739	19	step	step	NOUN
inlawrev-2335	739	20	forward	forward	ADV
inlawrev-2335	739	21	.	.	PUNCT
inlawrev-2335	740	1	^^^among	^^^among	PUNCT
inlawrev-2335	740	2	other	other	ADJ
inlawrev-2335	740	3	activities	activity	NOUN
inlawrev-2335	740	4	in	in	ADP
inlawrev-2335	740	5	this	this	DET
inlawrev-2335	740	6	respect	respect	NOUN
inlawrev-2335	740	7	,	,	PUNCT
inlawrev-2335	740	8	the	the	DET
inlawrev-2335	740	9	united	united	PROPN
inlawrev-2335	740	10	nations	nations	PROPN
inlawrev-2335	740	11	group	group	NOUN
inlawrev-2335	740	12	of	of	ADP
inlawrev-2335	740	13	experts	expert	NOUN
inlawrev-2335	740	14	on	on	ADP
inlawrev-2335	740	15	tax	tax	NOUN
inlawrev-2335	740	16	treaties	treaty	NOUN
inlawrev-2335	740	17	between	between	ADP
inlawrev-2335	740	18	developed	developed	ADJ
inlawrev-2335	740	19	and	and	CCONJ
inlawrev-2335	740	20	developing	develop	VERB
inlawrev-2335	740	21	countries	country	NOUN
inlawrev-2335	740	22	(	(	PUNCT
inlawrev-2335	740	23	u.n	u.n	PROPN
inlawrev-2335	740	24	.	.	PROPN
inlawrev-2335	740	25	group	group	NOUN
inlawrev-2335	740	26	of	of	ADP
inlawrev-2335	740	27	experts	expert	NOUN
inlawrev-2335	740	28	)	)	PUNCT
inlawrev-2335	740	29	has	have	AUX
inlawrev-2335	740	30	held	hold	VERB
inlawrev-2335	740	31	seven	seven	NUM
inlawrev-2335	740	32	meetings	meeting	NOUN
inlawrev-2335	740	33	between	between	ADP
inlawrev-2335	740	34	1968	1968	NUM
inlawrev-2335	740	35	and	and	CCONJ
inlawrev-2335	740	36	1977	1977	NUM
inlawrev-2335	740	37	.	.	PUNCT
inlawrev-2335	741	1	to	to	ADP
inlawrev-2335	741	2	date	date	NOUN
inlawrev-2335	741	3	,	,	PUNCT
inlawrev-2335	741	4	seven	seven	NUM
inlawrev-2335	741	5	reports	report	NOUN
inlawrev-2335	741	6	have	have	AUX
inlawrev-2335	741	7	been	be	AUX
inlawrev-2335	741	8	published	publish	VERB
inlawrev-2335	741	9	by	by	ADP
inlawrev-2335	741	10	the	the	DET
inlawrev-2335	741	11	united	united	PROPN
inlawrev-2335	741	12	nations	nations	PROPN
inlawrev-2335	741	13	under	under	ADP
inlawrev-2335	741	14	the	the	DET
inlawrev-2335	741	15	title	title	NOUN
inlawrev-2335	741	16	.	.	PUNCT
inlawrev-2335	742	1	tax	tax	NOUN
inlawrev-2335	742	2	treaties	treaty	NOUN
inlawrev-2335	742	3	between	between	ADP
inlawrev-2335	742	4	developed	developed	ADJ
inlawrev-2335	742	5	and	and	CCONJ
inlawrev-2335	742	6	developing	develop	VERB
inlawrev-2335	742	7	countries	country	NOUN
inlawrev-2335	742	8	.	.	PUNCT
inlawrev-2335	743	1	each	each	DET
inlawrev-2335	743	2	report	report	NOUN
inlawrev-2335	743	3	is	be	AUX
inlawrev-2335	743	4	divided	divide	VERB
inlawrev-2335	743	5	into	into	ADP
inlawrev-2335	743	6	two	two	NUM
inlawrev-2335	743	7	parts	part	NOUN
inlawrev-2335	743	8	,	,	PUNCT
inlawrev-2335	743	9	one	one	NUM
inlawrev-2335	743	10	being	be	AUX
inlawrev-2335	743	11	a	a	DET
inlawrev-2335	743	12	summary	summary	NOUN
inlawrev-2335	743	13	of	of	ADP
inlawrev-2335	743	14	the	the	DET
inlawrev-2335	743	15	proceedings	proceeding	NOUN
inlawrev-2335	743	16	,	,	PUNCT
inlawrev-2335	743	17	the	the	DET
inlawrev-2335	743	18	other	other	ADJ
inlawrev-2335	743	19	including	include	VERB
inlawrev-2335	743	20	a	a	DET
inlawrev-2335	743	21	suggestion	suggestion	NOUN
inlawrev-2335	743	22	and	and	CCONJ
inlawrev-2335	743	23	consideration	consideration	NOUN
inlawrev-2335	743	24	prepared	prepare	VERB
inlawrev-2335	743	25	by	by	ADP
inlawrev-2335	743	26	the	the	DET
inlawrev-2335	743	27	secretary	secretary	NOUN
inlawrev-2335	743	28	general	general	NOUN
inlawrev-2335	743	29	on	on	ADP
inlawrev-2335	743	30	behalf	behalf	NOUN
inlawrev-2335	743	31	of	of	ADP
inlawrev-2335	743	32	the	the	DET
inlawrev-2335	743	33	expert	expert	NOUN
inlawrev-2335	743	34	group	group	NOUN
inlawrev-2335	743	35	.	.	PUNCT
inlawrev-2335	744	1	the	the	DET
inlawrev-2335	744	2	reports	report	NOUN
inlawrev-2335	744	3	bear	bear	VERB
inlawrev-2335	744	4	,	,	PUNCT
inlawrev-2335	744	5	respectively	respectively	ADV
inlawrev-2335	744	6	,	,	PUNCT
inlawrev-2335	744	7	the	the	DET
inlawrev-2335	744	8	following	follow	VERB
inlawrev-2335	744	9	document	document	NOUN
inlawrev-2335	744	10	numbers	number	NOUN
inlawrev-2335	744	11	:	:	PUNCT
inlawrev-2335	744	12	u.n	u.n	PROPN
inlawrev-2335	744	13	.	.	PROPN
inlawrev-2335	744	14	doc	doc	PROPN
inlawrev-2335	744	15	.	.	PUNCT
inlawrev-2335	745	1	e/4614	e/4614	PROPN
inlawrev-2335	745	2	-	-	PUNCT
inlawrev-2335	745	3	st	st	PROPN
inlawrev-2335	745	4	/	/	SYM
inlawrev-2335	745	5	ec/110	ec/110	NOUN
inlawrev-2335	745	6	(	(	PUNCT
inlawrev-2335	745	7	1969	1969	NUM
inlawrev-2335	745	8	)	)	PUNCT
inlawrev-2335	745	9	;	;	PUNCT
inlawrev-2335	745	10	u.n	u.n	PROPN
inlawrev-2335	745	11	.	.	PROPN
inlawrev-2335	745	12	doc	doc	PROPN
inlawrev-2335	745	13	.	.	PROPN
inlawrev-2335	745	14	e/4936	e/4936	PROPN
inlawrev-2335	745	15	-	-	PUNCT
inlawrev-2335	745	16	st	st	PROPN
inlawrev-2335	745	17	/	/	SYM
inlawrev-2335	745	18	eac/137	eac/137	NOUN
inlawrev-2335	745	19	(	(	PUNCT
inlawrev-2335	745	20	1970	1970	NUM
inlawrev-2335	745	21	)	)	PUNCT
inlawrev-2335	745	22	;	;	PUNCT
inlawrev-2335	745	23	u.n	u.n	PROPN
inlawrev-2335	745	24	.	.	PROPN
inlawrev-2335	745	25	doc	doc	PROPN
inlawrev-2335	745	26	.	.	PROPN
inlawrev-2335	745	27	st	st	PROPN
inlawrev-2335	745	28	/	/	PUNCT
inlawrev-2335	745	29	eac/166	eac/166	PRON
inlawrev-2335	745	30	(	(	PUNCT
inlawrev-2335	745	31	1972	1972	NUM
inlawrev-2335	745	32	)	)	PUNCT
inlawrev-2335	745	33	;	;	PUNCT
inlawrev-2335	745	34	u.n	u.n	PROPN
inlawrev-2335	745	35	.	.	PROPN
inlawrev-2335	745	36	doc	doc	PROPN
inlawrev-2335	745	37	.	.	PROPN
inlawrev-2335	745	38	st	st	PROPN
inlawrev-2335	745	39	/	/	SYM
inlawrev-2335	745	40	eca/188	eca/188	NOUN
inlawrev-2335	745	41	(	(	PUNCT
inlawrev-2335	745	42	1973	1973	NUM
inlawrev-2335	745	43	)	)	PUNCT
inlawrev-2335	745	44	;	;	PUNCT
inlawrev-2335	745	45	u.n	u.n	PROPN
inlawrev-2335	745	46	.	.	PROPN
inlawrev-2335	745	47	doc	doc	PROPN
inlawrev-2335	745	48	.	.	PROPN
inlawrev-2335	745	49	st	st	PROPN
inlawrev-2335	745	50	/	/	SYM
inlawrev-2335	745	51	eca/18	eca/18	PROPN
inlawrev-2335	745	52	(	(	PUNCT
inlawrev-2335	745	53	1975	1975	NUM
inlawrev-2335	745	54	)	)	PUNCT
inlawrev-2335	745	55	;	;	PUNCT
inlawrev-2335	745	56	u.n	u.n	PROPN
inlawrev-2335	745	57	.	.	PROPN
inlawrev-2335	745	58	doc	doc	PROPN
inlawrev-2335	745	59	.	.	PROPN
inlawrev-2335	745	60	st	st	PROPN
inlawrev-2335	745	61	/	/	SYM
inlawrev-2335	745	62	esa/42	esa/42	PROPN
inlawrev-2335	745	63	(	(	PUNCT
inlawrev-2335	745	64	1976	1976	NUM
inlawrev-2335	745	65	)	)	PUNCT
inlawrev-2335	745	66	;	;	PUNCT
inlawrev-2335	745	67	u.n	u.n	PROPN
inlawrev-2335	745	68	.	.	PROPN
inlawrev-2335	745	69	doc	doc	PROPN
inlawrev-2335	745	70	.	.	PROPN
inlawrev-2335	745	71	st	st	PROPN
inlawrev-2335	745	72	/	/	SYM
inlawrev-2335	745	73	esa/78	esa/78	PROPN
inlawrev-2335	745	74	(	(	PUNCT
inlawrev-2335	745	75	1978	1978	NUM
inlawrev-2335	745	76	)	)	PUNCT
inlawrev-2335	745	77	.	.	PUNCT