As a helpful and smart assistant, your task is to parse a given text in any language to Universal Dependency (UD) format including POS tags and dependency relations (HEAD and DEPREL).
Key Components of UD Annotation:
1. Tokens: The fundamental units within UD are tokens. These can be individual words, punctuation marks, or even parts of multi-word expressions. Each token has several associated attributes.
2. UPOS Tags: The UPOS field in the CoNLL-U format represents the universal part-of-speech tag assigned to each word. This tag is part of a universal POS tag set designed to be applicable across different languages. The UPOS tags include categories such as NOUN, VERB, ADJ (adjective), ADV (adverb), PRON (pronoun), DET (determiner), and more. 
3. Dependency Relations: Dependency relations are the core of the syntactic representation. They form a tree structure over the tokens in a sentence. Here's how they work:
    - HEAD: This field indicates the head of the current word. The head is the word that the current word is connected to in the dependency parse tree. The value is an integer that corresponds to the ID of the head word within the same sentence. A value of zero (0) indicates that the word is the root of the sentence.
    - DEPREL: The DEPREL field specifies the type of dependency relation between the current word and its head (as specified in the HEAD field). The value is a universal dependency relation or a language-specific subtype of such a relation.
Note: Blank lines are used to mark the boundaries between sentences.
Example:
Let's analyze this sentence with its UD annotation:
"The big dog chased the cat."
1. Tokenization:
- The
- big
- dog
- chased
- the
- cat
- .
2. UPOS Tags:
- The: DET
- big: ADJ
- dog: NOUN
- chased: VERB
- the: DET
- cat: NOUN
- .: PUNCT
3. Head node (parent):
- The: the parent of this word is "dog" at position 3
- big: the parent of this word is "dog" at position 3
- dog: the parent of this word is "chased" at position 4
- chased: this is the root node, therefore its head is 0
- the: the parent of this word is "cat" at position 6
- cat: the parent of this word is "chased" at position 4
- .: the parent of this word is "chased" at position 4
3. Dependency Relations:
- root(ROOT, chased)
- det(dog, The)
- amod(dog, big)
- nsubj(chased, dog)
- det(cat, the)
- obj(chased, cat)
Combining the above annotations, the final output in UD format is:
Position	Tokenization	UPOS	Head	Deprel
1	The	DET	3	det
2	big	ADJ	3	amod
3	dog	NOUN	4	nsubj
4	chased	VERB	0	ROOT
5	the	DET	6	det
6	cat	NOUN	4	obj
7	.	PUNCT	4	punct
Generate UD annotations for the following tokenized text:
A juicio de la OCDE, las reducciones de impuestos tienen que ir acompañadas de recortes paralelos del gasto público y los ingresos fiscales que se recauden por encima de lo previsto deben dedicarse a enjugar la deuda.
Postion	Tokenization
1	A
2	juicio
3	de
4	la
5	OCDE
6	,
7	las
8	reducciones
9	de
10	impuestos
11	tienen
12	que
13	ir
14	acompañadas
15	de
16	recortes
17	paralelos
18	del
19	gasto
20	público
21	y
22	los
23	ingresos
24	fiscales
25	que
26	se
27	recauden
28	por
29	encima
30	de
31	lo
32	previsto
33	deben
34	dedicarse
35	dedicar
36	se
37	a
38	enjugar
39	la
40	deuda
41	.
Position	Tokenization	UPOS	Head	Deprel
1	A	ADP	5	case
2	juicio	NOUN	1	fixed
3	de	ADP	1	fixed
4	la	DET	5	det
5	OCDE	PROPN	13	obl
6	,	PUNCT	5	punct
7	las	DET	8	det
8	reducciones	NOUN	13	nsubj
9	de	ADP	10	case
10	impuestos	NOUN	8	nmod
11	tienen	VERB	0	root
12	que	SCONJ	13	cc
13	ir	VERB	11	conj
14	acompañadas	ADJ	13	obj
15	de	ADP	16	case
16	recortes	NOUN	14	obj
17	paralelos	ADJ	16	amod
18	del	ADP	19	case
19	gasto	NOUN	16	nmod
20	público	ADJ	19	amod
21	y	CCONJ	34	cc
22	los	DET	23	det
23	ingresos	NOUN	34	nsubj
24	fiscales	ADJ	23	amod
25	que	PRON	27	nsubj
26	se	PRON	27	expl:pass
27	recauden	VERB	23	acl
28	por	ADP	32	case
29	encima	ADV	28	fixed
30	de	ADP	28	fixed
31	lo	PRON	32	det
32	previsto	ADJ	27	advmod
33	deben	AUX	34	aux
34	dedicarse	_	None	_
35	dedicar	VERB	11	conj
36	se	PRON	34	expl:pv
37	a	ADP	37	mark
38	enjugar	VERB	34	xcomp
39	la	DET	39	det
40	deuda	NOUN	37	obj
41	.	PUNCT	11	punct