A precise and commonly accepted definition of paraphrasing does not exist. This is one of the reasons that have prevented computational linguistics from a real success when dealing with this phenomenon in its systems and applications. With the aim of helping to overcome this difficulty, in this article, new insights on paraphrase characterization are provided. We first overview what has been said on paraphrasing from linguistics and the new lights shed on the phenomenon from computational linguistics. Under the light of the shortcomings observed, the paraphrase phenomenon is studied from two different perspectives. On the one hand, insights on paraphrase boundaries are set out analyzing paraphrase borderline cases and the interaction of paraphrasing with related linguistic phenomena. On the other hand, a new paraphrase typology is presented. It goes beyond a simple list of types and is embedded in a linguistically-based hierarchical structure. This typology has been empirically validated through corpus annotation and its application in the plagiarism-detection domain.
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