Underlying these studies is the idea that a set of (coarse) syntactic POS categories exist in similar forms across languages. These categories are often called universals to represent their cross-lingual nature (Carnie, 2002; Newmeyer, 2005) . When corpora with common tagsets are unavailable, a standard approach is to manually define a mapping from language and treebank specific fine-grained tagsets to a predefined universal set. This was the approach taken by<cite> Das and Petrov (2011)</cite> to evaluate their cross-lingual POS projection system for six different languages.