In this task, you are given a set of context paragraphs, some supporting facts and an answer of a question. Your task is to generate question for given answer based on set of context paragraphs, supporting facts and an answer.

[EX Q]: Context_1 : Judith Gould is a fictional American writer of romance novels, and is the pseudonym used by co-authors: Nicholas Peter "Nick" Bienes and Rhea Gallaher, who are actually both men. Gould is a "New York Times" bestselling author whose books have been translated into 22 languages. Context_2 : Rosemary Pollock (born 1944) was a British writer of a dozen romance novels from 1968 to 1981. She is the daughter of the centenarian romance writer and painter Ida Pollock (1908-2013) and Lieut Colonel Hugh Alexander Pollock D.S.O. Royal Scots Fusilers (18881971). Context_3 : Anne Gracie is an award winning Australian author of historical romance novels. Her books have been shortlisted for RITA Award and she has twice won the Australian Romance Writer of the Year award and National Readers Choice Award (USA). She lives in Melbourne, Victoria. Context_4 : Pamela Brooks (born 11 February 1966 in Essex, England) is a British writer of non-fiction books, she also writes romance novels under the pseudonym of Kate Hardy, and erotic novels as Lucinda Chester, Evelyn D'Arcy, Chelsea Miller and Pamela Rochford. Her novels won two Love Story of the Year by the Romantic Novelists' Association, in 2008, "Breakfast at Giovanni's", and in 2014, "Bound by a Baby". Context_5 : Sally Wentworth was the pseudonym used by Doreen Hornsblow (died 2001), a British romance writer of 70 romance novels in Mills & Boon's from 1977 to 1999. Context_6 : According to Tatin Yang in the article "Romansang Pinoy: A day with Tagalog romance novels", Tagalog romance paperbacks were thin Philippine versions of romance novel books that could be found at the bottom shelves of the romance section of bookstores, wrapped and bound with book covers that are decorated with Philippine comics-styled illustrations, such as "a barrio landscape with a badly dressed guy and girl locked in an embrace". As a form of "escapist fiction" (escapism) and "commercial literature", Tagalog romance novels generally follow a "strict romance formula", meaning the narratives have happy endings (a factor influencing the salability of the novel), the protagonists are wealthy, good-looking, smart, and characters that cannot die. Normally, the hero or heroine of the story falls in love and "goes crazy" over the admired person. However, later authors of Tagalog romance novels deviated from portraying so-called "damsel-in-distress and knight-in-shining-armor characters". Contemporary writers also turned away from writing "rags-to-riches plots". The stereotypical norm had been replaced by the incorporation of storylines with "interesting scenes, characters [who are ready to face challenges or to sacrifice themselves for the benefit of other people], dialogues, and new angles to old plots". Authors such as Maria Teresa Cruz San Diego, who used the pen names Maia Jose and Tisha Nicole, ventured into the fantasy romance genre, and into topics that are related to politics, ecology, gender issues, prostitution, mail-order bride syndicates, white slavery, non-governmental organizations, and breastfeeding programs. Apart from writing about ideal lovers (men and women) and ideal situations, other novelists wrote about true-to-life settings, or at least based the stories from personal experiences. Thus, Tagalog romance novels came to mirror or replicate the "roles that women and men play" in Philippine society. Context_7 : Patricia Burford Ryan (born August 9, 1954 in Las Cruces, New Mexico, United States) is an American writer of romance novels as Patricia Ryan and mystery novels as P.B. Ryan. She is the twin sister of the romance writer Pamela Burford. Context_8 : Barbara McCauley is a popular romance writer. She has written over 35 romance novels for Harlequin Enterprises since 1991. Context_9 : Pamela Burford (born August 9, 1954 in Las Cruces, New Mexico, United States) is an American novelist. She is an award-winning author of 14 contemporary romance and romantic suspense novels, and she is the twin sister of the author Patricia Ryan (aka P.B. Ryan). Most of Pamela's novels are currently available as ebooks. Context_10 : Mary Tate Engels (born March 27, 1943) is an American writer of almost thirty romance novels since 1982 as Tate McKenna and Mary Tate Engels. She has co-written five romance novels under the pseudonyms Cory Kenyon and Corey Keaton with Vicki Lewis Thompson and two non-fiction books for Texas Tech University Press. She lives with her husband in Tucson, Arizona. fact_1 : Patricia Burford Ryan (born August 9, 1954 in Las Cruces, New Mexico, United States) is an American writer of romance novels as Patricia Ryan and mystery novels as P.B. Ryan. fact_2 : Most of Pamela's novels are currently available as ebooks. Answer: ebooks
[EX A]: Patricia Burford Ryan, an American writer of romance novels, is the twin sister of the romance writer Pamela Burford whose books are currently available as what type of books?

[EX Q]: Context_1 : "When We Was Fab" is a song by English musician George Harrison, which he released on his 1987 album "Cloud Nine". It was also issued as the second single from the album, in January 1988. The lyrics serve as a nostalgic reflection by Harrison on the days of Beatlemania during the 1960s, when the Beatles were first referred to as "the Fab Four". Harrison co-wrote the song with Jeff Lynne, who also co-produced the track. The recording references the psychedelic sound that the Beatles had helped popularise in 1967, through its use of sitar, cello, and backwards-relayed effects. Harrison's former Beatles bandmate Ringo Starr is among the other musicians on the track. The single was accompanied by an innovative music video, directed by the partnership of Kevin Godley and Lol Creme. One of Harrison's most popular songs, "When We Was Fab" has appeared on the compilations "Best of Dark Horse 19761989" (1989) and "" (2009). Context_2 : "Piggies" is a song by the English rock group the Beatles from their 1968 album "The Beatles" (also known as "the White Album"). Written by George Harrison as a social commentary, the song serves as an Orwellian satire on greed and consumerism. Among several elements it incorporates from classical music, the track features harpsichord and orchestral strings in the baroque pop style, which are contrasted by Harrison's acerbic lyrics and the sound of grunting pigs. Although credited to George Martin, the recording was largely produced by Chris Thomas, who also contributed the harpsichord part. Context_3 : "Within You Without You" is a song written by George Harrison and released on the Beatles' 1967 album "Sgt. Pepper's Lonely Hearts Club Band". It was Harrison's second composition in the Indian classical style, after "Love You To", and was inspired by his six-week stay in India with his mentor and sitar teacher, Ravi Shankar, over SeptemberOctober 1966. Recorded in London without the other Beatles, the song features Indian instrumentation such as sitar, dilruba and tabla, and was performed by Harrison and members of the Asian Music Circle. The recording marked a significant departure from the Beatles' previous work; musically, it evokes the Indian devotional tradition, while the overtly spiritual quality of the lyrics reflects Harrison's absorption in Hindu philosophy and the teachings of the Vedas. Although the song was his only composition on "Sgt. Pepper", Harrison's endorsement of Indian culture was further reflected in the inclusion of yogis such as Paramahansa Yogananda among the crowd depicted on the album cover. Context_4 : "Run of the Mill" is a song by English musician George Harrison, released on his 1970 triple album "All Things Must Pass". Harrison wrote the song shortly after the Beatles' troubled "Get Back" sessions in early 1969, during a period when his growth as a songwriter had inadvertently contributed to the dysfunction within the Beatles' group dynamic. The lyrics reflect the toll that running their company Apple Corps had taken on relationships within the band, especially between Paul McCartney and the other three Beatles, as well as Harrison's dismay at John Lennon's emotional withdrawal from the band. Commentators recognise "Run of the Mill" as one of several Harrison compositions that provide an insight into events behind the Beatles' break-up, particularly the difficulties surrounding Apple. Context_5 : "Old Brown Shoe" is a song by the English rock band the Beatles. Written by George Harrison, the group's lead guitarist, it was released on a non-album single in May 1969, as the B-side to "The Ballad of John and Yoko". The song was subsequently included on the Beatles' compilation albums "Hey Jude", "19671970" and "Past Masters, Volume Two". At the Concert for George tribute in November 2002, a year after Harrison's death, the song was performed by Gary Brooker. Several music critics have recognised "Old Brown Shoe" as one of Harrison's best compositions from the Beatles era. A demo version of the song, recorded by Harrison in February 1969, was released on the 1996 compilation "Anthology 3". Context_6 : "Not Guilty" is a song by English musician George Harrison released on his 1979 album "George Harrison". He wrote the song in 1968 following the Beatles' Transcendental Meditation course in India with Maharishi Mahesh Yogi, and its lyrics refer to Harrison's relationship with his bandmates John Lennon and Paul McCartney as a result of that experience. The Beatles recorded the song for "The Beatles" (the "White Album") in August 1968 but abandoned the track after several days' work, logging 99 takes. This last take appeared on the "Anthology 3" compilation in 1996, as "Take 102". Context_7 : George Harrison is the eighth studio album by English musician George Harrison, released in February 1979. It was written and recorded through much of 1978, a period of domestic contentment for Harrison, during which he married Olivia Trinidad Arias and became a father for the first time, to son Dhani. Harrison wrote several of the songs in Hawaii, while the track "Faster" reflected his year away from music-making, when he and Arias attended many of the races in the 1977 Formula 1 World Championship. The album also includes the hit single "Blow Away" and "Not Guilty", a song that Harrison originally recorded in 1968 for the Beatles' White Album. Context_8 : Somewhere in England is the ninth studio album by George Harrison, released in 1981. The album was recorded as Harrison was becoming increasingly frustrated with the music industry. The album's making was a long one, during which conflicts with Warner Bros. Records arose. "Somewhere in England" was the first Harrison album to be released after the death of his former Beatles bandmate John Lennon; the lyrics of its first single, "All Those Years Ago", pay tribute to Lennon. Context_9 : "The Heart Gently Weeps" is the first single from the 2007 album "8 Diagrams" by the Wu-Tang Clan. The song features a sample of The Beatles' song "While My Guitar Gently Weeps". It features guest appearances from three other musicians: R&B singer Erykah Badu sings the song's chorus; Dhani Harrison, son of Beatles member George Harrison, plays acoustic guitar; and John Frusciante of the Red Hot Chili Peppers is featured on lead guitar. This song was made using a cover version of the George Harrison song played by the blues guitarist Jimmy Ponder. Context_10 : The Beatles, also known as the White Album, is the ninth studio album by English rock group the Beatles, released on 22 November 1968. A double album, its plain white sleeve has no graphics or text other than the band's name embossed, which was intended as a direct contrast to the vivid cover artwork of the band's earlier "Sgt. Pepper's Lonely Hearts Club Band". Although no singles were issued from "The Beatles" in Britain and the United States, the songs "Hey Jude" and "Revolution" originated from the same recording sessions and were issued on a single in August 1968. The album's songs range in style from British blues and ska to tracks influenced by Chuck Berry and by Karlheinz Stockhausen. fact_1 : "Piggies" is a song by the English rock group the Beatles from their 1968 album "The Beatles" (also known as "the White Album"). fact_2 : Written by George Harrison as a social commentary, the song serves as an Orwellian satire on greed and consumerism. fact_3 : The Beatles, also known as the White Album, is the ninth studio album by English rock group the Beatles, released on 22 November 1968. Answer: "Piggies"
[EX A]: What song from the Beatles ninth studio album was written by George Harrison?

[EX Q]: Context_1 : Commissioner v. Sunnen, 333 U.S. 591 (1948), was a case decided by the Supreme Court of the United States in 1948 in which the Court outlined the scope of collateral estoppel or estoppel by judgment in determinations of federal tax liability. This was important because a single controversial circumstance may have a bearing on income tax liability for several years. Res judicata, as part of the doctrine of judicial finality, protects a taxpayer's tax liability for a given year once the taxpayer wins a judgment in court. The judgment is controlling not only controlling with regard to the issues litigated but also with any issues that "could have" been raised if they would have affected the determination of tax liability for the year. However, of course, a single controversial circumstance may have a bearing on income tax liability for several years, and if a judgment fixes liability for one of the years, res judiciary forecloses the reopening of only that year's liability. But the related doctrine of collateral estoppel prevents relitigation of issues that were in fact raised and decided in the earlier litigation, even when they arise in a new cause of action, such as a dispute as to liability for a later year. Context_2 : The European Union value added tax (or EU VAT) is a value added tax on goods and services within the European Union (EU). The EU's institutions do not collect the tax, but EU member states are each required to adopt a value added tax that complies with the EU VAT code. Different rates of VAT apply in different EU member states, ranging from 17% in Luxembourg to 27% in Hungary. The total VAT collected by member states is used as part of the calculation to determine what each state contributes to the "EU's budget". Context_3 : A permanent establishment (PE) is a fixed place of business which generally gives rise to income or value-added tax liability in a particular jurisdiction. The term is defined in many income tax treaties and in most European Union Value Added Tax systems. The tax systems in some civil-law countries impose income taxes and value-added taxes only where an enterprise maintains a PE in the country concerned. Definitions of PEs under tax law or tax treaties may contain specific inclusions or exclusions. Context_4 : The Kepner Income Tax is an approach to taxation, suggested in the United States, that would collect on a progressive income tax (with no deductions, credits or exemptions) and an estate tax. It would repeal the corporate tax and payroll taxes (including Federal Insurance Contributions Act tax (FICA)). All income, from whatever source, would be taxed the same (i.e., whether income from wages, dividends, interest or capital gains). The plan was proposed by Hayden Kepner of the law firm Arnall Golden Gregory. Kepner states that such a tax system would be transparent, easily understandable, could fit on a post-card, and everyone who earns an income would pay taxes. The plan would expand the tax base and he suggests that it would have an incentive to keep federal spending at modest levels (under our current system, approximately 50% pay no income taxes and may not have the incentive to try to keep federal spending in control). The personal income tax would be made up of three progressive rates: 15%, 25%, and 35% (locked together to prevent raising of one rate without raising the others). The estate tax would apply an annual wealth tax of 1-2%, which would be similar to property taxes currently administered at the state level, but would include all property (i.e., stocks, bonds, real property) above a threshold amount. Context_5 : Taxes in Spain are levied by national (federal), regional and local governments. Tax revenue in Spain stood at 36.3% of GDP in 2013. A wide range of taxes are levied on different sources, the most important ones being income tax, social security contributions, corporate tax, value added tax; some of them are applied at national level and others at national and regional levels. Most national and regional taxes are collected by the Agencia Estatal de Administracion Tributaria which is the bureau responsible for collecting taxes at the national level. Other minor taxes like property transfer tax (regional), real estate property tax (local), road tax (local) are collected directly by regional or local administrations. Four historical territories or foral provinces (Araba/Alava, Bizkaia, Gipuzkoa and Navarre) collect all national and regional taxes themselves and subsequently transfer the portion due to central Government after two negotiations called Concierto (in which the first three territories, that conform the Basque Autonomous Community, agree their defense jointly) and the Convenio (in which the territory and Community of Navarre defense itself alone). The tax year in Spain follows the calendar year. The tax collection method depends on the tax; some of them are collected by self-assessment, but others (i.e. income tax) follow a system of pay-as-you-earn tax with monthly withholdings that follow a self-assessment at the end of the term. Context_6 : In Ireland there is an income tax, a value added tax (VAT), and various other taxes. Employees pay pay-as-you-earn (PAYE) taxes based on their income, less certain allowances. The taxation of earnings is progressive, with little or no income tax paid by low earners and a high rate applied to middle to top earners, the top marginal rate of tax (including USC and PRSI) is 52%. However a large proportion of central government tax revenue is also derived from VAT, excise duties and other taxes on consumption. The standard rate of corporation tax is among the lowest in the world at 12.5%. Context_7 : Taxes in Bulgaria are collected on both state and local levels. The most important taxes are collected on federal level, these taxes include an income tax, social security, corporate taxes and value added tax. On local level property taxes as well as various fees are collected. All income earned in Bulgaria is taxed on a flat rate of 10%. Employment income earned in Bulgaria is also subject to various social security insurance contributions. In total the employee pays 12.9% and the employer contributes what corresponds to 17.9%. Corporate income tax is also a flat 10%. Value-Added Tax applies at a flat rate of 20% on virtually all goods and services. A lower rate of 9% applies on only hotel services. Context_8 : The double Irish arrangement is a tax strategy that some multinational corporations used to lower their corporate tax liability. The strategy has ceased to be available since 1 January 2015, though those already engaging in the arrangement have until 2020 to find another arrangement. The strategy used payments between related entities in a corporate structure to move income from a higher-tax country to a lower or no tax jurisdiction. It relies on the fact that Irish tax law does not include transfer pricing rules as does the United States and those of many other jurisdictions. Specifically, Ireland has territorial taxation, and does not levy taxes on income booked in subsidiaries of Irish companies that are outside the state. Context_9 : The Competitive Tax Plan is an approach to taxation, suggested in the United States, that would impose a 1015% value added tax (VAT) and reduce personal and corporate income taxes. The plan was created by Michael J. Graetz, professor at Columbia law school, and a former Deputy Assistant Secretary of the Treasury for Tax Policy. Graetz states that it would generate enough revenue so that families with $100,000 of annual income or less almost 90% of all current filers would not have to pay income taxes or file tax returns. Graetz would provide a new payroll tax offset to replace the Earned Income Tax Credit and to protect low and moderate income workers from any tax increase under the new system. Under the initial proposal, households with an annual income of more than $100,000 would be taxed at a flat 25% rate and the corporate income tax rate would be reduced to 25%. Graetz argues that reducing the corporate tax rate "would make the United States an extremely attractive nation for corporate investments for both U.S. citizens and foreign investors". According to an article in the November 19, 2002 issue of "The Wall Street Journal", the Competitive Tax Plan is already being given consideration by officials in the United States Treasury Department. In 2013, Graetz presented an updated version of his plan for 2015. In it, he proposed progressive income tax rates for single filers making over $50,000 and households making over $100,000 ($75,000 for head of household) and lowering the corporate income tax further, to 15%. Context_10 : In Latvia, taxes are levied by both national and local governments. Tax revenue stood at 28.1% of the GDP in 2013. The most important revenue sources include income tax, social security, corporate tax and value added tax, which are all applied on the national level. Income taxes are levied at a flat rate of 23% on all income. A long range of tax allowances is given including a standard allowance of 900 per year and 1980 per year for every dependent. fact_1 : It relies on the fact that Irish tax law does not include transfer pricing rules as does the United States and those of many other jurisdictions. fact_2 : In Ireland there is an income tax, a value added tax (VAT), and various other taxes. Answer: Irish tax law
[EX A]:
The double Irish arrangement is a tax strategy, that some multinational corporations used to lower their corporate tax liability, it relies on the fact that Irish tax law does not include transfer pricing rules as does the United States and those of many other jurisdictions, the standard rate of corporation tax is among the lowest in the world at 12.5, in Ireland there is an income tax, a value added tax VAT, and various other taxes, is called?