{"meta":{"query_hash":"741d5a81f29c","filters":{"venue":"International Transfer Pricing Journal"},"cohort_total":21,"direct_labels_cover":0,"predictions_cover":21,"exported":21,"export_cap":100000,"truncated":false,"label_status":"direct model label, unvalidated","prediction_status":"machine_predicted_unvalidated (Codex and Gemma teacher distillation)","score_status":"score_only:v0-immature-baseline","snapshot":{"source":"OpenAlex, pinned release, all 482 partitions","release":"2026-06-24","frame_built":"2026-07-12"},"permalink":"https://metacan.xera.ac/q/741d5a81f29c","api":"https://metacan.xera.ac/api/v1/cohort?venue=International+Transfer+Pricing+Journal"},"results":[{"id":"W1588314522","doi":"10.59403/2v9z9pt","title":"Canada’s Transfer Pricing Test in the Aftermath of GlaxoSmithKline Inc.: A Critique of the Reasonable Business Person Test","year":2013,"lang":"en","type":"article","venue":"International Transfer Pricing Journal","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Appeal; Supreme court; Test (biology); Law; Political science; Remand (court procedure); Balancing test; Relevance (law); Economics","score_opus":0.011486888931534217,"score_gpt":0.21410759548852415,"score_spread":0.20262070655698994,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W1588314522","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.021715606,0.0070294174,0.009969854,0.5978218,0.0024071625,0.00011302631,0.0005803679,0.00014794972,0.36021483],"genre_scores_gemma":[0.56097424,0.0034631963,0.0065343045,0.37813166,0.002694799,0.00016987903,0.00023106589,0.00017853701,0.047622293],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.97026885,0.004290903,0.0012607294,0.0028404112,0.01761688,0.0037221862],"domain_scores_gemma":[0.9568738,0.027807985,0.0012843985,0.0017245503,0.010742769,0.0015666109],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.023165096,0.0005227156,0.0011589576,0.0027393457,0.012373805,0.011828153,0.006232121,0.028575744,0.005404552],"category_scores_gemma":[0.07260328,0.0007717321,0.0016112959,0.0029810257,0.030526038,0.007018881,0.0034341784,0.030450135,0.0007365644],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000014937384,0.0000073731762,0.00024622053,0.000015433197,0.00001033563,0.00016063123,0.00062886154,0.00014554898,0.000044485627,0.9618955,0.0335758,0.0032548509],"study_design_scores_gemma":[0.00015910536,0.00004833475,0.0033770478,0.00051866996,0.000108150314,0.00021951219,0.0015768151,0.0026657449,0.0008524601,0.66347516,0.326777,0.0002219947],"about_ca_topic_score_codex":0.77621806,"about_ca_topic_score_gemma":0.75384754,"teacher_disagreement_score":0.9464637,"about_ca_system_score_codex":0.053536285,"about_ca_system_score_gemma":0.09148319,"threshold_uncertainty_score":0.45019966},"labels":[],"label_agreement":null},{"id":"W4390279477","doi":"10.59403/1ymbvvw","title":"Canada Consults on “Modernizing” Its Transfer Pricing Rules – What’s in (the) Store?","year":2023,"lang":"en","type":"article","venue":"International Transfer Pricing Journal","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Transfer pricing; Legislation; Work (physics); Business; Accounting; Public economics; Economics; Finance; Law; Political science; Engineering","score_opus":0.037001075345477405,"score_gpt":0.24052117467261008,"score_spread":0.20352009932713266,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4390279477","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.022545064,0.0077166893,0.0034642096,0.63095295,0.0058327643,0.00014067758,0.0012771887,0.00049575535,0.32757467],"genre_scores_gemma":[0.19549018,0.00906451,0.008279055,0.32142973,0.0010072683,0.000052245432,0.001098041,0.00033335382,0.46324566],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99028337,0.00038149065,0.00018782311,0.00039472667,0.006735846,0.0020167578],"domain_scores_gemma":[0.98418427,0.001584929,0.00032164092,0.00038009902,0.011391384,0.0021377644],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.003998227,0.00037181427,0.00041043613,0.0015271062,0.01685991,0.0088285925,0.0020056732,0.007686989,0.017976593],"category_scores_gemma":[0.012414795,0.00049377134,0.000740586,0.0027108507,0.004958924,0.0030341994,0.0019075142,0.007873536,0.0022207238],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000020811802,0.000034589662,0.0029372433,0.00008397833,0.000015181232,0.0003113058,0.0017621769,0.0003169533,0.00073033554,0.08762217,0.86712885,0.03903647],"study_design_scores_gemma":[0.000005566384,0.0000075952084,0.0025900675,0.000064712636,0.000009003239,0.000055997283,0.0010627958,0.0002073484,0.0003120146,0.0022464427,0.9933878,0.00005049539],"about_ca_topic_score_codex":0.98842174,"about_ca_topic_score_gemma":0.9943797,"teacher_disagreement_score":0.0822185,"about_ca_system_score_codex":0.0822185,"about_ca_system_score_gemma":0.23504426,"threshold_uncertainty_score":0.59653974},"labels":[],"label_agreement":null},{"id":"W4390281257","doi":"10.59403/1cht26q","title":"The Transfer Pricing Implications of GILTI for Transfer Pricing in the Pharmaceutical Sector","year":2023,"lang":"en","type":"article","venue":"International Transfer Pricing Journal","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Transfer pricing; Business; Production (economics); Industrial organization; Pharmaceutical industry; Commerce; Economics; Finance; Multinational corporation; Microeconomics","score_opus":0.07068706997453357,"score_gpt":0.31159425584146844,"score_spread":0.24090718586693488,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4390281257","genre_codex":"other","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.066328175,0.0029070072,0.012867133,0.11555055,0.0008202996,0.00013837291,0.00014283616,0.000095942945,0.8011497],"genre_scores_gemma":[0.93627656,0.001879023,0.0033591632,0.0102467835,0.0019350742,0.00013688924,0.000046345504,0.00004568324,0.046074614],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9946109,0.0012114134,0.00016310361,0.0005513542,0.0023730723,0.0010900601],"domain_scores_gemma":[0.98706985,0.0088604735,0.0012356351,0.000829497,0.0014928085,0.0005117606],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.004794457,0.00056065543,0.0007429478,0.0015993378,0.0048651914,0.014149287,0.002138785,0.010890178,0.02068799],"category_scores_gemma":[0.020921554,0.00044237278,0.0016146433,0.0016677245,0.012013281,0.01063891,0.0039962446,0.014262546,0.0012053164],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.0000127478315,0.000025661699,0.00044216268,0.000018246586,0.000004429483,0.00027356116,0.00028206976,0.0008874292,0.000097062606,0.9914442,0.0036887834,0.0028237],"study_design_scores_gemma":[0.000033698143,0.00006206336,0.0022689996,0.00022329464,0.000035378183,0.00038743202,0.00091329997,0.0077423803,0.0005918387,0.9486585,0.039025858,0.000057247846],"about_ca_topic_score_codex":0.011781745,"about_ca_topic_score_gemma":0.012524552,"teacher_disagreement_score":0.02068799,"about_ca_system_score_codex":0.010699511,"about_ca_system_score_gemma":0.00745277,"threshold_uncertainty_score":0.07763076},"labels":[],"label_agreement":null},{"id":"W4390285875","doi":"10.59403/2hpz7pz","title":"A Short Update on the Dow Chemical Canada Case: Downward Transfer Pricing Adjustments","year":2022,"lang":"en","type":"article","venue":"International Transfer Pricing Journal","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Tax court; Appeal; Law; Direct tax; Adjudication; Jurisdiction; Tax avoidance; Remand (court procedure); Law of the case; Tax reform; Statute; Original jurisdiction; Discretion; State income tax; Court of record; Business; Political science; Supreme court; Taxpayer","score_opus":0.019416810112670595,"score_gpt":0.2274193297201094,"score_spread":0.2080025196074388,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4390285875","genre_codex":"other","genre_gemma":"commentary","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"commentary","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.006875838,0.074884005,0.0018214311,0.383231,0.02691649,0.00017035927,0.0030915774,0.00015237345,0.50285697],"genre_scores_gemma":[0.10162146,0.1568787,0.0042296955,0.40157554,0.045446806,0.00015062578,0.0026853166,0.00053226826,0.28687954],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99175173,0.0006469552,0.0005252097,0.00074422307,0.0049682558,0.001363685],"domain_scores_gemma":[0.9836638,0.00628363,0.00040924098,0.00058026635,0.008256648,0.00080642605],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0042262725,0.000719376,0.0009343205,0.0054290234,0.013710458,0.0143828085,0.0034559204,0.0156120695,0.013449371],"category_scores_gemma":[0.020370124,0.0009713863,0.0008927976,0.0083211,0.007904442,0.0072376444,0.003251754,0.019093398,0.002833132],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000018063776,0.000036389745,0.00081454846,0.00013920218,0.000008959316,0.0007923201,0.0009825537,0.00015775602,0.00023891656,0.10343589,0.86729383,0.026081672],"study_design_scores_gemma":[0.000004543499,0.0000061776204,0.001302805,0.00038147264,0.000011596302,0.00022666197,0.00045728416,0.000084151994,0.000107870954,0.0049640383,0.992413,0.00004051632],"about_ca_topic_score_codex":0.8412444,"about_ca_topic_score_gemma":0.92222637,"teacher_disagreement_score":0.1587556,"about_ca_system_score_codex":0.04312339,"about_ca_system_score_gemma":0.040162086,"threshold_uncertainty_score":0.31938106},"labels":[],"label_agreement":null},{"id":"W4390286461","doi":"10.59403/145g9ew","title":"Transfer Pricing Rules Past Cameco and Digital Tax on Tech Giants","year":2021,"lang":"en","type":"article","venue":"International Transfer Pricing Journal","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Transfer pricing; Corporation; Government (linguistics); Relation (database); Public economics; Compensation (psychology); Business; Economics; Accounting; Finance; Computer science","score_opus":0.017171809610311832,"score_gpt":0.221000334611382,"score_spread":0.20382852500107015,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4390286461","genre_codex":"other","genre_gemma":"other","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"other","genre_consensus":"other","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.06358515,0.0020251847,0.0036321564,0.017345916,0.00051767926,0.000079671205,0.0004236842,0.00014387009,0.91224676],"genre_scores_gemma":[0.85350436,0.0014114652,0.0014034688,0.008673714,0.00028725938,0.000042287076,0.0001745015,0.00010077052,0.13440216],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.99282974,0.00027051294,0.000119498785,0.0005600483,0.004748223,0.0014718625],"domain_scores_gemma":[0.99482286,0.00075220806,0.00020917658,0.00041982895,0.0032250443,0.0005709706],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0026033476,0.0003446463,0.00035522116,0.0026073721,0.008281301,0.012088871,0.0018280769,0.004421878,0.0090247085],"category_scores_gemma":[0.010043997,0.0003572687,0.0005957019,0.0032020877,0.0064613037,0.0033106473,0.0021206653,0.006009258,0.0006933762],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00004257851,0.00001912464,0.0011639817,0.000020169942,0.000008800434,0.00015811072,0.0004401191,0.00065601076,0.00028705367,0.9659321,0.020936172,0.0103358785],"study_design_scores_gemma":[0.00008531226,0.00006421996,0.017901191,0.0003787668,0.00008924939,0.0003911813,0.0023707063,0.004311187,0.0028689296,0.16198651,0.8093366,0.00021616621],"about_ca_topic_score_codex":0.84926814,"about_ca_topic_score_gemma":0.8920974,"teacher_disagreement_score":0.15073186,"about_ca_system_score_codex":0.08361009,"about_ca_system_score_gemma":0.043245155,"threshold_uncertainty_score":0.6066365},"labels":[],"label_agreement":null},{"id":"W4390286736","doi":"10.59403/nrg476","title":"Downward Transfer Pricing Adjustments: Dow Chemical Canada ULC v. The Queen","year":2021,"lang":"en","type":"article","venue":"International Transfer Pricing Journal","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Tax court; Taxpayer; Income tax; Tax avoidance; Direct tax; Indirect tax; Double taxation; Tax reform; Ad valorem tax; Economics; State income tax; Context (archaeology); Transfer pricing; Public economics; Business; Law and economics; Finance; Macroeconomics","score_opus":0.012060502281848556,"score_gpt":0.21826520943184846,"score_spread":0.20620470714999992,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4390286736","genre_codex":"other","genre_gemma":"other","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"other","genre_consensus":"other","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.058352627,0.0031988525,0.0011489568,0.057096183,0.0007517154,0.000119513745,0.0005309304,0.00008041331,0.8787208],"genre_scores_gemma":[0.5828449,0.0030255648,0.0010518571,0.07895712,0.00034767805,0.00006952799,0.00029003818,0.00005839052,0.3333549],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.99366474,0.0003584967,0.00010386735,0.00041493645,0.003493842,0.001964189],"domain_scores_gemma":[0.99872214,0.00032254885,0.000068226276,0.000061964995,0.0006220815,0.0002030222],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0015613106,0.00037359612,0.0002818792,0.0008893048,0.011409923,0.0049300045,0.0018978005,0.0073229033,0.0062836017],"category_scores_gemma":[0.00506038,0.00043340793,0.0004961816,0.0013476209,0.0030379926,0.0013455887,0.0019498429,0.0061641904,0.000967373],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00010478598,0.00005973339,0.0070820716,0.000089472764,0.000016777112,0.0029474124,0.0060697496,0.00089798716,0.0019295465,0.6695236,0.28384578,0.027433058],"study_design_scores_gemma":[0.000048622504,0.000051300776,0.016248826,0.00019371092,0.000071636416,0.0008325664,0.0036120121,0.0014498463,0.002984408,0.020841662,0.95351094,0.00015442594],"about_ca_topic_score_codex":0.9493399,"about_ca_topic_score_gemma":0.9715749,"teacher_disagreement_score":0.050660074,"about_ca_system_score_codex":0.041816697,"about_ca_system_score_gemma":0.076555505,"threshold_uncertainty_score":0.30340278},"labels":[],"label_agreement":null},{"id":"W4390288667","doi":"10.59403/3wmfd7","title":"The Cameco Decision: A Welcome Glimpse of Transfer Pricing in the Post-BEPS World","year":2019,"lang":"en","type":"article","venue":"International Transfer Pricing Journal","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Transfer pricing; Base erosion and profit shifting; Profit (economics); Transactional leadership; Set (abstract data type); Economics; Business; Microeconomics; Multinational corporation; International taxation; Computer science; Public economics; Management; Tax reform; Finance","score_opus":0.014236706986852407,"score_gpt":0.23390672674415658,"score_spread":0.21967001975730416,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4390288667","genre_codex":"commentary","genre_gemma":"other","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"other","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.018622216,0.011126749,0.0075815017,0.52101886,0.0079067275,0.00010719441,0.00041374133,0.00015574488,0.43306723],"genre_scores_gemma":[0.3423263,0.012838606,0.0062968032,0.47689554,0.007676035,0.00027750042,0.0003940238,0.0004609391,0.15283413],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.98201895,0.0020213202,0.0005051749,0.0010549322,0.012055153,0.0023444437],"domain_scores_gemma":[0.98853,0.0052061914,0.00037132192,0.00068853155,0.0042868783,0.0009171302],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.013936779,0.00055668945,0.00044389348,0.0025154732,0.007641136,0.02068347,0.0021932027,0.019159472,0.0052019255],"category_scores_gemma":[0.03892851,0.0005010587,0.0010888142,0.0029376321,0.014953961,0.0121875685,0.0060042073,0.024910228,0.0011440215],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00002360302,0.00004071785,0.0005253003,0.00003993441,0.000011489653,0.00055172114,0.0007124763,0.00027031192,0.00017140959,0.86482054,0.11297125,0.01986119],"study_design_scores_gemma":[0.000022295431,0.000024429875,0.0012797234,0.0002897192,0.000010835648,0.00023993496,0.00091867114,0.0002828716,0.00059947575,0.08652663,0.9097271,0.000078470795],"about_ca_topic_score_codex":0.1171525,"about_ca_topic_score_gemma":0.11419955,"teacher_disagreement_score":0.8828475,"about_ca_system_score_codex":0.021896826,"about_ca_system_score_gemma":0.02067348,"threshold_uncertainty_score":0.23294121},"labels":[],"label_agreement":null},{"id":"W4390292084","doi":"10.59403/z7ga73","title":"Constructive Permanent Establishments: Canadian Comments on the Zimmer Case","year":2010,"lang":"en","type":"article","venue":"International Transfer Pricing Journal","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Supreme court; Political science; Law; Constructive; Transfer pricing; Multinational corporation","score_opus":0.01779332320423296,"score_gpt":0.24025481008515906,"score_spread":0.2224614868809261,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4390292084","genre_codex":"other","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.037026923,0.026068714,0.0009388709,0.46506983,0.0038738882,0.00011057819,0.0009520443,0.00005416454,0.46590498],"genre_scores_gemma":[0.4834972,0.025813706,0.0013460544,0.32757667,0.0026116676,0.00012354211,0.0006048001,0.00021143435,0.15821497],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9893847,0.0013950256,0.00033308048,0.0011169687,0.0042826543,0.0034875243],"domain_scores_gemma":[0.97969955,0.009227351,0.0010210191,0.00044317287,0.0079316655,0.0016772737],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.011205804,0.0006911393,0.0006744084,0.004111323,0.04003532,0.01180776,0.0042548496,0.013328221,0.016499545],"category_scores_gemma":[0.0283867,0.00065883243,0.0008618167,0.009114851,0.013047199,0.0056550964,0.0036668885,0.015193243,0.0008504527],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00007393224,0.000027428101,0.0015906689,0.00015863431,0.00001643571,0.0013580647,0.02254374,0.00016971536,0.0003804842,0.5441004,0.41861454,0.010965943],"study_design_scores_gemma":[0.00003663835,0.000020653559,0.008450477,0.0004508754,0.000040659514,0.00026487507,0.031100318,0.0001727516,0.00033262625,0.009434784,0.9495602,0.00013505523],"about_ca_topic_score_codex":0.9815074,"about_ca_topic_score_gemma":0.98848385,"teacher_disagreement_score":0.11069547,"about_ca_system_score_codex":0.11069547,"about_ca_system_score_gemma":0.07935168,"threshold_uncertainty_score":0.8031556},"labels":[],"label_agreement":null},{"id":"W4390292606","doi":"10.59403/8ehbbe","title":"Supreme Court Ruling in GlaxoSmithKline Case","year":2013,"lang":"en","type":"article","venue":"International Transfer Pricing Journal","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Supreme court; Law; Political science; Preliminary ruling; Court decision; Economic Justice","score_opus":0.01984126928833234,"score_gpt":0.24586612485286308,"score_spread":0.22602485556453072,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4390292606","genre_codex":"other","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.042242706,0.0064403103,0.0023386243,0.3000185,0.0025764864,0.00016694573,0.001041498,0.00017027529,0.64500475],"genre_scores_gemma":[0.5632499,0.004625553,0.0030661144,0.26520228,0.0024012723,0.00020631152,0.00045498725,0.00018676183,0.16060679],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9877792,0.0012091867,0.0004640636,0.0014463502,0.005481155,0.0036200937],"domain_scores_gemma":[0.99145764,0.004810065,0.0003998406,0.00049945817,0.001727836,0.0011052013],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0058370265,0.00040606415,0.00080768333,0.0016886605,0.014046842,0.012936567,0.0030979926,0.026371634,0.009188656],"category_scores_gemma":[0.02016745,0.00073324086,0.0011330718,0.0025068175,0.009689963,0.0025206495,0.0033715325,0.019273292,0.0018853068],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00008400693,0.000048342717,0.001302519,0.00005542282,0.000041625644,0.0039647925,0.0016404468,0.00056771666,0.0007333884,0.72791725,0.25374895,0.009895482],"study_design_scores_gemma":[0.00029439956,0.00009015471,0.0065984144,0.0008804327,0.00018350179,0.0015805595,0.0019123403,0.0022375933,0.0025068077,0.1619286,0.8214649,0.0003224358],"about_ca_topic_score_codex":0.38445294,"about_ca_topic_score_gemma":0.49999082,"teacher_disagreement_score":0.38445294,"about_ca_system_score_codex":0.02272001,"about_ca_system_score_gemma":0.033161923,"threshold_uncertainty_score":0.76443034},"labels":[],"label_agreement":null},{"id":"W4390293282","doi":"10.59403/3vc2sha","title":"Master File, Local File and Country-by-Country Reporting: A Canadian Perspective","year":2016,"lang":"en","type":"article","venue":"International Transfer Pricing Journal","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Perspective (graphical); Business; Political science; Accounting; Computer science","score_opus":0.015883646004888848,"score_gpt":0.2326085373023583,"score_spread":0.21672489129746947,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4390293282","genre_codex":"other","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.023310605,0.023290308,0.008919746,0.2664363,0.0019156993,0.00025696203,0.0030158695,0.0001823667,0.67267203],"genre_scores_gemma":[0.7747136,0.0492291,0.02463157,0.057408813,0.0018993753,0.00033868375,0.0020040788,0.0003123313,0.08946246],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9599807,0.005956308,0.0016376786,0.0025216434,0.021466458,0.00843714],"domain_scores_gemma":[0.926164,0.022853624,0.0052645104,0.0032948346,0.037116263,0.0053066914],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.01978024,0.001005561,0.0011115633,0.013530647,0.024863016,0.03136857,0.007385319,0.008558978,0.0057844105],"category_scores_gemma":[0.059461307,0.001225247,0.0013272347,0.026458982,0.023076195,0.0109941885,0.0046707233,0.008691153,0.00062720245],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00001788232,0.000015600597,0.0025400806,0.00008898966,0.000013650248,0.00019925031,0.0037583178,0.00046376509,0.00007377558,0.9426149,0.035371035,0.014842752],"study_design_scores_gemma":[0.000050542447,0.000053439337,0.04130817,0.0023448807,0.00019238099,0.0005853113,0.032160785,0.004268458,0.00071197713,0.14439608,0.77331173,0.00061626587],"about_ca_topic_score_codex":0.9953317,"about_ca_topic_score_gemma":0.9953662,"teacher_disagreement_score":0.19912517,"about_ca_system_score_codex":0.19912517,"about_ca_system_score_gemma":0.3072478,"threshold_uncertainty_score":0.9289013},"labels":[],"label_agreement":null},{"id":"W4390293619","doi":"10.59403/2ah2mrg","title":"Federal Court of Appeal Upholds Lower Court Decision in Marzen: Key Lessons for Canadian Taxpayers","year":2016,"lang":"en","type":"article","venue":"International Transfer Pricing Journal","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Appeal; Taxpayer; Court decision; Tax court; Law; Federal court; High Court; Business; Key (lock); Political science; Law and economics; Economics; Supreme court","score_opus":0.023496860687623036,"score_gpt":0.2709465908501964,"score_spread":0.24744973016257338,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4390293619","genre_codex":"commentary","genre_gemma":"commentary","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"commentary","genre_consensus":"commentary","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.022933373,0.00477672,0.0011109333,0.6135151,0.0028657983,0.00015664173,0.0009846438,0.00014685969,0.35350987],"genre_scores_gemma":[0.38940945,0.007666932,0.003123833,0.41410917,0.0018896442,0.00017448558,0.00086161157,0.00024911962,0.18251579],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.98126674,0.0011451383,0.00042495085,0.0015767239,0.008575798,0.0070106997],"domain_scores_gemma":[0.9734935,0.005650112,0.0004457426,0.00070191856,0.015837573,0.0038710667],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.011140395,0.0007158772,0.0012194576,0.0032976107,0.0464424,0.02047105,0.0073824604,0.02119867,0.01573056],"category_scores_gemma":[0.041969277,0.0010845347,0.0015053973,0.0036685802,0.0088704955,0.004975868,0.0039254217,0.029321989,0.0020969294],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000057711204,0.000062974366,0.0028943026,0.00007897008,0.000037539936,0.00106615,0.0038137212,0.00049017,0.0003094662,0.41125178,0.5596028,0.020334387],"study_design_scores_gemma":[0.00011945717,0.000046188157,0.012347628,0.00123427,0.00020381602,0.00034228724,0.011979459,0.0019304239,0.00076158124,0.060479816,0.91017973,0.00037534113],"about_ca_topic_score_codex":0.9925485,"about_ca_topic_score_gemma":0.9956844,"teacher_disagreement_score":0.14215748,"about_ca_system_score_codex":0.14215748,"about_ca_system_score_gemma":0.29503357,"threshold_uncertainty_score":0.99497575},"labels":[],"label_agreement":null},{"id":"W4390293659","doi":"10.59403/2c0y8tq","title":"How to Deal with Affiliation in Interpreting the Arm’s Length Principle: The GE Case Reviewed","year":2010,"lang":"en","type":"article","venue":"International Transfer Pricing Journal","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Comparability; Appeal; Context (archaeology); Transfer pricing; Law and economics; Positive economics; Economics; Public economics; Accounting; Political science; Law; History; Mathematics","score_opus":0.017921669179825503,"score_gpt":0.2485714537949093,"score_spread":0.23064978461508379,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4390293659","genre_codex":"other","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.10614358,0.012355499,0.036213737,0.21559168,0.0016820378,0.00021627381,0.00015951,0.00009387515,0.6275438],"genre_scores_gemma":[0.8995268,0.0029131102,0.0131182205,0.03943223,0.00083788304,0.00013515927,0.00008729301,0.000096705866,0.043852597],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9874386,0.003882473,0.0004418695,0.00093713694,0.004115055,0.0031848496],"domain_scores_gemma":[0.99482334,0.0028697914,0.00021678618,0.00038148236,0.0014101763,0.0002984075],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.013428047,0.00046274313,0.0007721948,0.0015367701,0.008382031,0.009590197,0.0038277258,0.015282719,0.0029031246],"category_scores_gemma":[0.022592291,0.00038917156,0.0008723693,0.0019520127,0.022781927,0.008589594,0.0045452765,0.014624737,0.00052828173],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000009040577,0.000005040575,0.00047558965,0.000021477277,0.000009497711,0.0004280419,0.0019068952,0.00034962164,0.00013798577,0.9830377,0.007550462,0.0060685584],"study_design_scores_gemma":[0.000037029327,0.000030523817,0.0028339543,0.0006557161,0.00005760583,0.0007397191,0.009526521,0.0018061236,0.0010327615,0.72931814,0.25384963,0.00011231146],"about_ca_topic_score_codex":0.44793895,"about_ca_topic_score_gemma":0.6021212,"teacher_disagreement_score":0.44793895,"about_ca_system_score_codex":0.024113294,"about_ca_system_score_gemma":0.026273739,"threshold_uncertainty_score":0.8906633},"labels":[],"label_agreement":null},{"id":"W4390293903","doi":"10.59403/3c53rx7","title":"Canada Revenue Agency Guidance on Intra-Group Services and the Role of Multiple-Year Data","year":2015,"lang":"en","type":"article","venue":"International Transfer Pricing Journal","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Agency (philosophy); Revenue; Statistical analysis; Transfer pricing; Transfer (computing); Group analysis; Business; Operations research; Economics; Accounting; Computer science; Statistics; Finance; Engineering; Psychology; Sociology; Mathematics","score_opus":0.0278730207262952,"score_gpt":0.2775351568027296,"score_spread":0.24966213607643442,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4390293903","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.0040804474,0.009011818,0.042039987,0.7025849,0.017349184,0.00089543895,0.026387108,0.001558071,0.19609307],"genre_scores_gemma":[0.12650397,0.015598175,0.15350832,0.2867808,0.007960102,0.0013364432,0.014372717,0.0025086994,0.39143074],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9142339,0.017400367,0.0047735674,0.0031286448,0.052677974,0.007785604],"domain_scores_gemma":[0.71563905,0.10806795,0.0054170596,0.014102327,0.14763856,0.009134997],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.056353483,0.0010162392,0.001535755,0.0062944125,0.008105035,0.010013395,0.0063239336,0.0073629674,0.02247022],"category_scores_gemma":[0.20122185,0.0016462229,0.0019606191,0.011828315,0.006215579,0.008285295,0.002859801,0.011016713,0.004265487],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000021011743,0.000014834662,0.0007558963,0.000058415404,0.000010587244,0.000038226255,0.0004925076,0.00024862474,0.000061681836,0.058636937,0.9291113,0.010549954],"study_design_scores_gemma":[0.000021957301,0.000015078818,0.003298724,0.0003519278,0.000023333605,0.0000696272,0.000556557,0.0012867977,0.00022697476,0.008296096,0.98573387,0.00011917157],"about_ca_topic_score_codex":0.9618289,"about_ca_topic_score_gemma":0.9804182,"teacher_disagreement_score":0.056353483,"about_ca_system_score_codex":0.052962553,"about_ca_system_score_gemma":0.2285613,"threshold_uncertainty_score":0.38427204},"labels":[],"label_agreement":null},{"id":"W4390293972","doi":"10.59403/1cnvkf4","title":"Services Permanent Establishments and the Canada–United States Income Tax Treaty","year":2012,"lang":"en","type":"article","venue":"International Transfer Pricing Journal","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Tax treaty; Treaty; Context (archaeology); Revenue; Agency (philosophy); State income tax; Income tax; Tax revenue; Double taxation; Gross income; Internal revenue; Public economics; Business; Economics; Political science; Public administration; Direct tax; Tax reform; Law; Economy; Accounting; Geography; Service (business); Sociology","score_opus":0.008682884722078317,"score_gpt":0.21908992235467986,"score_spread":0.21040703763260155,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4390293972","genre_codex":"other","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.022012156,0.003174177,0.0044294563,0.07897829,0.0014030557,0.00009403636,0.0008546049,0.00011351607,0.8889407],"genre_scores_gemma":[0.5728103,0.0041015367,0.0035905726,0.054201793,0.0008621036,0.00016651432,0.00082766643,0.00011497143,0.36332458],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9944488,0.00037774307,0.00008549886,0.00030194066,0.0026997623,0.0020862317],"domain_scores_gemma":[0.9977537,0.00045766536,0.00014860713,0.00011257677,0.0010984729,0.00042915976],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0023314706,0.00046560593,0.00029925723,0.0013101832,0.014227354,0.00583214,0.0015374164,0.004802992,0.010289384],"category_scores_gemma":[0.005190612,0.00033724558,0.00066745473,0.0024846795,0.008161748,0.002378264,0.0028339305,0.009757326,0.0006936934],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000013200895,0.000009361837,0.00037301835,0.000014338595,0.0000032902526,0.000077756864,0.0005574233,0.0002130793,0.000059855363,0.93799675,0.056083377,0.0045985756],"study_design_scores_gemma":[0.000033421285,0.000018906869,0.0073368046,0.00016070946,0.000018577903,0.000101352955,0.0016515362,0.00063426973,0.00026759517,0.047032345,0.9426896,0.000054951463],"about_ca_topic_score_codex":0.97468793,"about_ca_topic_score_gemma":0.9840745,"teacher_disagreement_score":0.056360338,"about_ca_system_score_codex":0.056360338,"about_ca_system_score_gemma":0.12000893,"threshold_uncertainty_score":0.40892476},"labels":[],"label_agreement":null},{"id":"W4390294234","doi":"10.59403/13g7598","title":"Canada Revenue Agency Reports on Its APA Programme for 2007-2008","year":2009,"lang":"en","type":"article","venue":"International Transfer Pricing Journal","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Agency (philosophy); Revenue; Transfer pricing; State (computer science); Political science; State agency; Public administration; Business; Accounting; Library science; Finance; Sociology; Regulatory agency; Computer science","score_opus":0.035715889776540104,"score_gpt":0.24802563335860706,"score_spread":0.21230974358206695,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4390294234","genre_codex":"other","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.022477245,0.008449677,0.004390306,0.031011144,0.004537547,0.0022711924,0.13640963,0.004724205,0.785729],"genre_scores_gemma":[0.06384532,0.006168746,0.008664344,0.0046294043,0.0003154486,0.00042490408,0.041783493,0.00070497475,0.87346333],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9877873,0.00022820543,0.00015241651,0.00026163406,0.01028076,0.001289659],"domain_scores_gemma":[0.97126704,0.0005107229,0.00037100646,0.00050148746,0.025341181,0.0020085666],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0037997859,0.0007198327,0.00053310255,0.0060976082,0.0062770844,0.0055924887,0.002214093,0.0017856054,0.041183233],"category_scores_gemma":[0.0118350005,0.00056907575,0.0007783964,0.007854897,0.0009739301,0.0012032619,0.0015470168,0.002913206,0.012816598],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00006542903,0.000072791365,0.0031795946,0.00016742994,0.000021986778,0.00011489472,0.00020935689,0.00033952176,0.00037783638,0.014584514,0.9182774,0.062589206],"study_design_scores_gemma":[0.000008962079,0.000009246055,0.008069727,0.000049759972,0.000009972059,0.00003476484,0.000163972,0.00017875253,0.00027379053,0.00021768427,0.990961,0.000022367678],"about_ca_topic_score_codex":0.9887134,"about_ca_topic_score_gemma":0.98570806,"teacher_disagreement_score":0.05661067,"about_ca_system_score_codex":0.05661067,"about_ca_system_score_gemma":0.2640155,"threshold_uncertainty_score":0.4107411},"labels":[],"label_agreement":null},{"id":"W4390294307","doi":"10.59403/353e37g","title":"Repatriation in Lieu of Secondary Adjustments","year":2009,"lang":"en","type":"article","venue":"International Transfer Pricing Journal","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Repatriation; Context (archaeology); Political science; Structuring; History; Law; Archaeology","score_opus":0.01353396084288489,"score_gpt":0.2470106460415109,"score_spread":0.23347668519862602,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4390294307","genre_codex":"other","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.184136,0.0015685454,0.026040357,0.029847017,0.0041244817,0.0013253448,0.0004659515,0.0007505607,0.75174177],"genre_scores_gemma":[0.6501395,0.0009881486,0.008620273,0.0063635297,0.00075905083,0.0002181526,0.00036256778,0.00031513596,0.3322336],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.9890238,0.0015328812,0.0005416393,0.00082297245,0.002962081,0.0051167132],"domain_scores_gemma":[0.9823219,0.0012706594,0.0013518987,0.002372311,0.0083913375,0.004291827],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.005876671,0.0005584017,0.0005818559,0.001834741,0.021745926,0.006629776,0.0037667805,0.003251437,0.03595128],"category_scores_gemma":[0.032298278,0.0003830507,0.000973535,0.0017293075,0.0032377648,0.0025481125,0.00831754,0.0055238972,0.0068195644],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00042180513,0.0007999762,0.047900897,0.00041994796,0.00010303493,0.01248984,0.035937957,0.0031557207,0.0048694587,0.3056027,0.19639881,0.39189982],"study_design_scores_gemma":[0.000033072156,0.0004321569,0.07020797,0.00079476985,0.000041202322,0.0031570378,0.048898205,0.00221212,0.0016967845,0.019467797,0.8528378,0.00022121327],"about_ca_topic_score_codex":0.38610846,"about_ca_topic_score_gemma":0.5985411,"teacher_disagreement_score":0.38610846,"about_ca_system_score_codex":0.0102119455,"about_ca_system_score_gemma":0.03847255,"threshold_uncertainty_score":0.76772213},"labels":[],"label_agreement":null},{"id":"W4390294737","doi":"10.59403/3xcb0pe","title":"Arm’s Length Pricing: Canadian and Australian Perspectives","year":2011,"lang":"en","type":"article","venue":"International Transfer Pricing Journal","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Transfer pricing; Economics; Transfer (computing); Computer science; Finance; Multinational corporation","score_opus":0.044381359475538965,"score_gpt":0.230517672726091,"score_spread":0.18613631325055202,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4390294737","genre_codex":"other","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.042919375,0.0578386,0.0012380295,0.40259632,0.0014794541,0.00006866174,0.00035197233,0.000050461214,0.49345723],"genre_scores_gemma":[0.72942746,0.08233569,0.0041999025,0.112267174,0.0019107553,0.00009275995,0.00026622604,0.00009856255,0.06940147],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9818009,0.002984893,0.000706635,0.0014488931,0.0086360155,0.0044226316],"domain_scores_gemma":[0.974277,0.006753943,0.0012512133,0.00048100576,0.014052692,0.0031841574],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.013303367,0.0007096714,0.0009974726,0.009400632,0.022420464,0.01713482,0.005434523,0.0137315905,0.012173456],"category_scores_gemma":[0.033151392,0.0007602137,0.0011706565,0.013533416,0.013696105,0.006943625,0.0036997611,0.012888967,0.0006169757],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":true,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00016947614,0.00014255174,0.0075340797,0.0005981186,0.000055522916,0.0014325219,0.020123031,0.0012776399,0.00043873247,0.766878,0.13552688,0.06582346],"study_design_scores_gemma":[0.00006924497,0.00009192612,0.03451397,0.0023929158,0.0001780154,0.0009057187,0.029967695,0.0022691477,0.0004022734,0.06862474,0.86014533,0.0004389797],"about_ca_topic_score_codex":0.98449415,"about_ca_topic_score_gemma":0.98786396,"teacher_disagreement_score":0.14375575,"about_ca_system_score_codex":0.14375575,"about_ca_system_score_gemma":0.14230351,"threshold_uncertainty_score":0.993122},"labels":[],"label_agreement":null},{"id":"W4390294790","doi":"10.59403/3amz4z0","title":"A Hard Step for Soft-Moc","year":2013,"lang":"en","type":"article","venue":"International Transfer Pricing Journal","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"String (physics); Soft law; Political science; Law; Law and economics; Economics; Mathematics; International law","score_opus":0.02487436006852628,"score_gpt":0.24723501472769605,"score_spread":0.22236065465916977,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4390294790","genre_codex":"other","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.010125946,0.0016873097,0.0062775635,0.47318816,0.004207565,0.00015680706,0.00025449894,0.00021399386,0.5038881],"genre_scores_gemma":[0.30677813,0.00092429575,0.0069837505,0.5426279,0.0022398643,0.0002218882,0.00021872466,0.0002638074,0.13974173],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.98297644,0.0017968839,0.00042141145,0.0014213736,0.0076692672,0.0057145576],"domain_scores_gemma":[0.9835449,0.005113409,0.000446587,0.0014013406,0.0057237567,0.0037699759],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.009007132,0.000622541,0.0008848053,0.0023609474,0.02001839,0.018289642,0.0037565145,0.01709178,0.021850018],"category_scores_gemma":[0.03447432,0.0005360485,0.0012445119,0.0014144725,0.020013833,0.007835267,0.008813812,0.025827486,0.0043589245],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000019229848,0.000024172552,0.00065135345,0.000033554566,0.0000114851755,0.0002778616,0.0008953599,0.00014238506,0.00018861912,0.82566804,0.16214098,0.00994695],"study_design_scores_gemma":[0.00004371096,0.000028210128,0.0019041955,0.0006649652,0.000027039912,0.000219661,0.0038211734,0.0010074808,0.000553072,0.30961373,0.68198216,0.00013460185],"about_ca_topic_score_codex":0.47471344,"about_ca_topic_score_gemma":0.63482344,"teacher_disagreement_score":0.47471344,"about_ca_system_score_codex":0.021079404,"about_ca_system_score_gemma":0.058097206,"threshold_uncertainty_score":0.9439006},"labels":[],"label_agreement":null},{"id":"W4390295178","doi":"10.59403/mx3b7b","title":"Transfer Pricing Aspects of Intra-Group Financial Guarantees in Light of the BEPS Action Plan","year":2015,"lang":"en","type":"article","venue":"International Transfer Pricing Journal","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":6,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Deliverable; Action plan; Transfer pricing; Action (physics); Plan (archaeology); Computer science; Business; Operations research; Finance; Economics; Engineering; Management; Physics","score_opus":0.03732919089252964,"score_gpt":0.23914536617582002,"score_spread":0.20181617528329038,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4390295178","genre_codex":"other","genre_gemma":"other","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"other","genre_consensus":"other","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.033125,0.006763764,0.058131512,0.105738394,0.00210193,0.00045608977,0.00051043933,0.00029170958,0.7928813],"genre_scores_gemma":[0.6658463,0.010246615,0.08401885,0.035392635,0.0027976134,0.00062079815,0.0007026714,0.00020202802,0.20017256],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.97909296,0.0036862653,0.00067958067,0.0007399138,0.0136090005,0.0021923946],"domain_scores_gemma":[0.9942147,0.002224823,0.0005015009,0.000463305,0.002219693,0.00037605144],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.01015152,0.0007042358,0.0004453424,0.0024452587,0.0034152027,0.010574854,0.0022527913,0.009320882,0.0051695993],"category_scores_gemma":[0.016647646,0.00043833046,0.00095409557,0.001978368,0.005004549,0.0057483823,0.0032558553,0.011315685,0.0010011571],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000014726778,0.000036485955,0.00040138286,0.000052193438,0.0000051365755,0.00034975898,0.000609183,0.0019469034,0.0003176393,0.9574628,0.020763818,0.018039998],"study_design_scores_gemma":[0.00002481669,0.00010646155,0.0052138534,0.0008059575,0.00003393683,0.00070753135,0.001482613,0.0047028866,0.0016580111,0.3762,0.6089048,0.00015917899],"about_ca_topic_score_codex":0.06754552,"about_ca_topic_score_gemma":0.070050664,"teacher_disagreement_score":0.06754552,"about_ca_system_score_codex":0.011562749,"about_ca_system_score_gemma":0.01824584,"threshold_uncertainty_score":0.13430476},"labels":[],"label_agreement":null},{"id":"W4390295632","doi":"10.59403/33jjz5q","title":"Canada and BEPS: A Progress Report","year":2015,"lang":"en","type":"article","venue":"International Transfer Pricing Journal","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Government (linguistics); Relation (database); Political science; Tax policy; Public economics; Economics; Tax reform; Computer science","score_opus":0.025303270954123113,"score_gpt":0.2496979360105689,"score_spread":0.22439466505644579,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4390295632","genre_codex":"other","genre_gemma":"other","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"other","genre_consensus":"other","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.021665964,0.11390049,0.0031634506,0.13440359,0.010697622,0.0012736226,0.14570878,0.0018053468,0.56738114],"genre_scores_gemma":[0.12228299,0.16946976,0.015964124,0.018663235,0.0011722773,0.000815983,0.13116692,0.0009802227,0.53948444],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.9840708,0.00031820097,0.00033478378,0.0004232766,0.012135235,0.0027176568],"domain_scores_gemma":[0.97582895,0.0005192829,0.0004134854,0.0002663574,0.019411473,0.0035604492],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0070318873,0.0013453574,0.00080964057,0.009812481,0.006893985,0.010892136,0.002890499,0.0028727711,0.021323273],"category_scores_gemma":[0.009031522,0.00079945335,0.0012062008,0.019497672,0.0016293344,0.0034249297,0.0033960924,0.002854207,0.003905521],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000059863316,0.000090653426,0.005091886,0.0006774616,0.00004615474,0.00014656941,0.00036566463,0.00067762996,0.00015702275,0.018652534,0.90692705,0.067107625],"study_design_scores_gemma":[0.000012670986,0.000012753473,0.013484151,0.00047275334,0.00004191681,0.00004597242,0.0011108841,0.00020522067,0.00032919977,0.0005369257,0.9837136,0.000033903176],"about_ca_topic_score_codex":0.9939487,"about_ca_topic_score_gemma":0.99189454,"teacher_disagreement_score":0.09783116,"about_ca_system_score_codex":0.09783116,"about_ca_system_score_gemma":0.49679282,"threshold_uncertainty_score":0.70981807},"labels":[],"label_agreement":null},{"id":"W4390295655","doi":"10.59403/28y90sd","title":"McKesson Canada: Is the Canadian Statutory Transfer Pricing Adjustment “Formula” in Need of an Adjustment?","year":2014,"lang":"en","type":"article","venue":"International Transfer Pricing Journal","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Factoring; Transfer pricing; Accounts receivable; Multinational corporation; Statutory law; Tax rate; Economics; Business; Accounting; Monetary economics; Law; Finance; Political science","score_opus":0.014937361350201307,"score_gpt":0.22860715305828935,"score_spread":0.21366979170808806,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4390295655","genre_codex":"commentary","genre_gemma":"other","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"other","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.024622045,0.0074586878,0.0022640624,0.5354977,0.003610055,0.00013890254,0.0014070403,0.0002747763,0.42472675],"genre_scores_gemma":[0.46347243,0.007770648,0.007318676,0.17137298,0.001097052,0.000104235245,0.001002969,0.00029261166,0.3475684],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.991742,0.00044054908,0.00021934955,0.0006913706,0.004808833,0.0020979694],"domain_scores_gemma":[0.98979014,0.00091426534,0.0002706636,0.0003433223,0.0075663533,0.0011151982],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0039815325,0.0004293245,0.00047429287,0.0020162794,0.0149288075,0.010464034,0.0029166094,0.0066927783,0.014991232],"category_scores_gemma":[0.01829646,0.00043426338,0.0006679664,0.0032513153,0.0055778218,0.004151163,0.0015581301,0.0070388727,0.001228329],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00005396136,0.000024768065,0.004202061,0.000101161546,0.000018561484,0.00038869807,0.0021335064,0.00041080193,0.0005342104,0.5636528,0.39119434,0.037285015],"study_design_scores_gemma":[0.000020675394,0.000016446818,0.009988809,0.0002618678,0.000034267425,0.00011900012,0.0027501297,0.00090298784,0.00054287526,0.021831926,0.96337,0.00016091966],"about_ca_topic_score_codex":0.99178934,"about_ca_topic_score_gemma":0.99520516,"teacher_disagreement_score":0.103751734,"about_ca_system_score_codex":0.103751734,"about_ca_system_score_gemma":0.22245832,"threshold_uncertainty_score":0.7527751},"labels":[],"label_agreement":null}]}