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.
One example: Context_1 : Charles Edward Ives ( ; October 20, 1874May 19, 1954) was an American modernist composer. He is one of the first American composers of international renown, though his music was largely ignored during his life, and many of his works went unperformed for many years. Over time, he came to be regarded as an "American original". He combined the American popular and church-music traditions of his youth with European art music, and was among the first composers to engage in a systematic program of experimental music, with musical techniques including polytonality, polyrhythm, tone clusters, aleatory elements, and quarter tones, foreshadowing many musical innovations of the 20th century. Context_2 : Daniel Evan Freeman (born 27 April 1959) is an American musicologist who specializes in European art music of the eighteenth century, in particular the musical culture of eighteenth-century Prague and the Bohemian lands. He is also active as a pianist and music editor. Context_3 : Art music (also known as Western classical music, cultivated music, serious music, canonic music, and more flippantly, real music or normal music) is an umbrella term that refers to musical traditions, implying advanced structural and theoretical considerations and a written musical tradition. "Serious" or "cultivated" music are terms frequently used as a contrast for ordinary, everyday music (popular and folk music, also called "vernacular music"). After the 20th century, art music was divided into two extensions: "serious music" and "light music". Context_4 : In the history of European art music, the term "common practice period" refers to the era between the formation and the dissolution of the tonal system. Though there are no exact dates for this phenomenon, most features of the common-practice period persisted from the mid to late baroque period, through the Classical and Romantic periods, or roughly from around 1650 to 1900. While certain prevailing patterns and conventions characterize the music of this period, the time period also saw considerable stylistic evolution. Some conventions evolved during this period that were rarely employed at other times during what may still be labeled "common practice" (for example, Sonata Form). Thus, the dates 16501900 are necessarily nebulous and arbitrary borders that depend on context. The most important unifying feature through this time period concerns a harmonic language to which modern music theorists can apply Roman numeral analysis. Context_5 : The Festival Oude Muziek Utrecht ("Utrecht Early Music Festival") is an annual music festival that showcases and celebrates early European art music. The ten-day festival takes place in the Dutch city of Utrecht, and begins in August. The programme comprises concerts, activities, lectures, exhibitions, and a symposium. Context_6 : Assaf Shelleg (Hebrew: ), is a musicologist and pianist, a senior lecturer of musicology at The Hebrew University of Jerusalem. He was previously the Schusterman Visiting Assistant Professor of Musicology and Jewish Studies in the Department of Religious Studies at the University of Virginia (201114), and had taught prior to that as the visiting Efroymson Scholar in the Jewish, Islamic & Near Eastern Languages and Cultures Department at Washington University in St. Louis (200911). Shelleg specializes in twentieth-century Jewish and Israeli art music and has published in some of the leading journals in both musicology and Israel Studies on topics ranging from the historiography of modern Jewish art music to the theological networks of Israeli art music. Shelleg's book, "Jewish Contiguities and the Soundtrack of Israeli History", appeared in November 2014 with Oxford University Press. The book studies the emergence of modern Jewish art music in central and Western Europe (1910s-1930s) and its translocation to Palestine/Israel (1930s-1970s), exposing the legacies of European antisemitism and religious Judaism in the making of Israeli art music. Moving to consider the dislocation of modern Jewish art music the book examines the paradoxes embedded in a Zionist national culture whose rhetoric negated its pasts, only to mask process of hybridizations enchained by older legacies. "Jewish Contiguities" has won the 2015 Engle Prize for the study of Hebrew Music, and the 2016 Jordan Schnitzer Book Award. Context_7 : Vocal harmony is a style of vocal music in which a consonant note or notes are simultaneously sung as a main melody in a predominantly homophonic texture. Vocal harmonies are used in many subgenres of European art music, including Classical choral music and opera and in the popular styles from many Western cultures ranging from folk songs and musical theater pieces to rock ballads. In the simplest style of vocal harmony, the main vocal melody is supported by a single backup vocal line, either at a pitch which is above or below the main vocal line, often in thirds or sixths which fit in with the chord progression used in the song. In more complex vocal harmony arrangements, different backup singers may sing two or even three other notes at the same time as each of the main melody notes, mostly with consonant, pleasing-sounding thirds, sixths, and fifths (although dissonant notes may be used as short passing notes). Context_8 : David Wallis Reeves (February 14, 1838 March 8, 1900), also known as D. W. Reeves or Wally Reeves, was an American composer, cornetist, and bandleader. He developed the American march style, later made famous by the likes of John Philip Sousa, and his innovations include adding a countermelody to the American march form in 1876. Sousa called Reeves "The Father of Band Music in America", and stated he wished he himself had written Reeves' "Second Regiment Connecticut National Guard March". Charles Ives also borrowed from the "Second Connecticut" on four occasions. Context_9 : "Indian classical music is one of many forms of art music that have their roots in particular regional cultures. For other "classical" and art music traditions, see List of classical and art music traditions." Context_10 : Progressive music is music that subverts genre and expands stylistic boundaries outwards. Rooted in the idea of a cultural alternative, musical progressiveness embodies a continuous move between explicit and implicit references to genres and strategies derived from various cultural domains, such as European art music, Celtic folk, West Indian, or African. The word "progressive" comes from the basic concept of "progress", which refers to development and growth by accumulation, and is often deployed in numerous music genres such as progressive country, progressive folk, progressive jazz, and (most significantly) progressive rock. fact_1 : Charles Ives also borrowed from the "Second Connecticut" on four occasions. fact_2 : Charles Edward Ives ( ; October 20, 1874May 19, 1954) was an American modernist composer. fact_3 : He combined the American popular and church-music traditions of his youth with European art music, and was among the first composers to engage in a systematic program of experimental music, with musical techniques including polytonality, polyrhythm, tone clusters, aleatory elements, and quarter tones, foreshadowing many musical innovations of the 20th century. Answer: 1874May
Solution is here: What is the birthyear of the American composer that borrowed from "Second Connecticut" on four occasions and combined American popular and church-music traditions with European art music?
Explanation: From the fact_1 from context _8, and fact _2 and fact _3 from context _1, we can arrive at 1874 May which is accurate answer of generated question.

Now, solve this: 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
Solution:
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?