51.   Experts said there were several ways to close the loopholes, including renegotiating the treaties and rewriting the rules on what constitutes a corporate headquarters for tax purposes.

52.   Finding rules to close every loophole would be difficult, but critics point to some general rules that would block many schemes.

53.   For its part, Parliament failed to adopt bills closing tax loopholes.

54.   Gullett is hoping law enforcement agencies around the state will support closing the loophole during the next legislative session.

55.   He also seeks to close loopholes that allow program abusers to escape punishment and tighten rules governing the entry of doctors and other health providers into the programs.

56.   Hashimoto and the Ministry of Finance are less worried about cutting corporate taxes because they can close loopholes elsewhere to pay for it.

57.   He decided that the fastest way to close the loophole was simply to publicize the problem.

58.   He acted after Sen. Edward M. Kennedy proposed to close a loophole that has allowed a handful of billionaires to renounce their United States citizenship to avoid taxes.

59.   He also helped develop a sweeping tax law that simplified the federal tax code and closed some loopholes.

60.   He also seeks to close loopholes that allow program abusers to escape punishment and to tighten rules governing the entry of doctors and other health providers into the programs.