{"meta":{"query_hash":"c80fad7a582b","filters":{"venue":"Revista de Derecho Fiscal"},"cohort_total":4,"direct_labels_cover":0,"predictions_cover":4,"exported":4,"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/c80fad7a582b","api":"https://metacan.xera.ac/api/v1/cohort?venue=Revista+de+Derecho+Fiscal"},"results":[{"id":"W3214825687","doi":"10.18601/16926722.n20.04","title":"La residencia fiscal de las entidades jurídicas en el sistema tributario colombiano","year":2021,"lang":"es","type":"article","venue":"Revista de Derecho Fiscal","topic":"Finance, Taxation, and Governance","field":"Environmental Science","cited_by":1,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"PricewaterhouseCoopers (Canada)","funders":"","keywords":"Political science; Humanities; Philosophy","score_opus":0.008067980268951246,"score_gpt":0.2583428134176743,"score_spread":0.25027483314872306,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3214825687","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.97219604,0.0054519125,0.0016362744,0.0028476445,0.00019176952,0.00039011936,0.00033083934,0.00008653117,0.016868887],"genre_scores_gemma":[0.9809722,0.0034940555,0.0017662715,0.0006139946,0.00030424033,0.00004555519,0.00006344082,0.00006139031,0.0126788905],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9953021,0.0011820613,0.0007576886,0.00096854236,0.00078138825,0.0010082301],"domain_scores_gemma":[0.99755144,0.0007889752,0.00048138853,0.00075541233,0.000038817525,0.00038396893],"candidate_categories":["metaepi_narrow","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.0013805993,0.0004663257,0.0006709177,0.000046973164,0.0003878107,0.0006900841,0.0006470997,0.0006517923,0.0018172989],"category_scores_gemma":[0.0017525825,0.00049788813,0.00037134992,0.00061224075,0.00043364722,0.00036900735,0.0003423213,0.0007972572,0.0008361098],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00013301418,0.00056880614,0.87352145,0.000653983,0.00010509723,0.0011851231,0.0013256583,0.000096424636,0.008228043,0.015427605,0.08299376,0.015761016],"study_design_scores_gemma":[0.0004993316,0.00006230162,0.62291473,0.00050991756,0.000102877115,0.00027307653,0.000116689655,0.00024959657,0.0030863374,0.00057010225,0.3712209,0.00039411723],"about_ca_topic_score_codex":0.000840291,"about_ca_topic_score_gemma":0.0008594113,"teacher_disagreement_score":0.28822714,"about_ca_system_score_codex":0.0013172713,"about_ca_system_score_gemma":0.00047812925,"threshold_uncertainty_score":0.9999418},"labels":[],"label_agreement":null},{"id":"W3215646466","doi":"10.18601/16926722.n20.08","title":"El sistema de derecho tributario ante el fenómeno migratorio. Especial referencia al contribuyente circular. Un análisis desde Cuba","year":2021,"lang":"es","type":"article","venue":"Revista de Derecho Fiscal","topic":"Finance, Taxation, and Governance","field":"Environmental Science","cited_by":2,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Optech (Canada)","funders":"","keywords":"Derecho; Humanities; Political science; Philosophy","score_opus":0.010351021975805843,"score_gpt":0.2470865690472944,"score_spread":0.23673554707148856,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3215646466","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9643036,0.012875755,0.010613525,0.0029313602,0.0007357539,0.00088282814,0.0013642965,0.00015495725,0.0061379233],"genre_scores_gemma":[0.9847152,0.008221749,0.0019921383,0.0020685615,0.00073043094,0.00007651122,0.0002570576,0.000118484524,0.0018198352],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99283993,0.00095636165,0.0013512394,0.0017050108,0.0012662621,0.001881198],"domain_scores_gemma":[0.9964502,0.00037405442,0.0010078427,0.0012746794,0.00018209175,0.00071113487],"candidate_categories":["metaepi_narrow","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0011898604,0.0009170393,0.0012860812,0.00009731802,0.00083055225,0.0009365923,0.0009788019,0.000781843,0.0018781909],"category_scores_gemma":[0.0015228188,0.0009870981,0.0006808892,0.001239817,0.00037939372,0.00059427053,0.00039678815,0.001134788,0.00072807225],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00052949163,0.0013669975,0.83853984,0.0007118696,0.0004976942,0.0015326454,0.0014952379,0.00012679287,0.030506087,0.013304644,0.07654263,0.034846056],"study_design_scores_gemma":[0.0016938555,0.00010834228,0.5315997,0.0005869142,0.00027075864,0.0002647677,0.00012018585,0.00053347833,0.0084212115,0.00087182265,0.45462397,0.0009049938],"about_ca_topic_score_codex":0.001047143,"about_ca_topic_score_gemma":0.001014909,"teacher_disagreement_score":0.37808132,"about_ca_system_score_codex":0.0027005565,"about_ca_system_score_gemma":0.00078246224,"threshold_uncertainty_score":0.9992579},"labels":[],"label_agreement":null},{"id":"W4389431387","doi":"10.18601/16926722.n24.08","title":"Back-to-Back withholding loan rules and their anti-treaty shopping effect in Canada","year":2023,"lang":"es","type":"article","venue":"Revista de Derecho Fiscal","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"York University","funders":"","keywords":"Humanities; Political science; Philosophy","score_opus":0.01605930771182163,"score_gpt":0.22428745235352163,"score_spread":0.2082281446417,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4389431387","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9929071,0.0006554943,0.00009865422,0.0023320653,0.00017984194,0.00055776455,0.000033501172,0.00006126554,0.0031743068],"genre_scores_gemma":[0.99743813,0.00028873273,0.000045108933,0.0011701498,0.00037266855,0.000018067172,0.00007277609,0.000057163747,0.0005372278],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99800223,0.000095440766,0.00045787284,0.00056865666,0.00021567273,0.0006601463],"domain_scores_gemma":[0.99901503,0.00026159448,0.00027929852,0.00030570777,0.0000569175,0.00008143726],"candidate_categories":["metaepi_narrow","scholarly_communication","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.00066803547,0.00041448924,0.0005932076,0.0003559568,0.0001991207,0.001084395,0.00026192344,0.00010127834,0.00030172762],"category_scores_gemma":[0.00023740702,0.00036749404,0.00008056621,0.0013640472,0.000042154777,0.00043536423,0.0002786468,0.00030031262,0.000950029],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00004803827,0.000020528445,0.9480663,0.0018991396,0.000039823102,0.00011059007,0.0000613631,0.00022827131,0.001180518,0.0006939086,0.016007757,0.03164374],"study_design_scores_gemma":[0.0010170442,0.000018936727,0.8528365,0.0030679496,0.000050350496,0.000011519618,0.0004138136,0.025409315,0.00022248973,0.0000874133,0.11607556,0.0007891354],"about_ca_topic_score_codex":0.13218161,"about_ca_topic_score_gemma":0.14367966,"teacher_disagreement_score":0.1000678,"about_ca_system_score_codex":0.00033485767,"about_ca_system_score_gemma":0.00016876703,"threshold_uncertainty_score":0.99995255},"labels":[],"label_agreement":null},{"id":"W4417282909","doi":"10.18601/16926722.n28.01","title":"Debt or Equity? The Characterization of Hybrid Financial Instruments Under the Jurisprudence of Barejo Holdings v. C (2021 FCA) for Canadian tax purposes","year":2025,"lang":"es","type":"article","venue":"Revista de Derecho Fiscal","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":"Debt; Financial instrument; Principal (computer security); Financial crisis; Income tax","score_opus":0.020243137890239335,"score_gpt":0.26752105667111636,"score_spread":0.24727791878087702,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4417282909","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9754543,0.00046858742,0.0070350855,0.01337161,0.00046025554,0.0014752334,0.00038767565,0.000018537194,0.0013287249],"genre_scores_gemma":[0.9952127,0.00037785037,0.00005339662,0.002494125,0.00030241787,0.00006858893,0.00013155786,0.000020651896,0.0013387523],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9984019,0.000058323683,0.0005962694,0.0002995113,0.00025957372,0.00038446402],"domain_scores_gemma":[0.9982697,0.00015433128,0.0008058103,0.0003885343,0.00035025162,0.000031382377],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0007188462,0.00023495969,0.0003581515,0.00020452352,0.00048211147,0.0006304942,0.0006551238,0.000092143164,0.00019475842],"category_scores_gemma":[0.00074784184,0.00015862465,0.00015336227,0.00083782215,0.00017436282,0.00045924168,0.00022488726,0.00018906275,0.0000114215945],"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":[0.0007250568,0.00032156447,0.07405336,0.006040976,0.0002841016,0.0000141108585,0.0001877355,0.00005186776,0.026052,0.5780398,0.03625002,0.27797937],"study_design_scores_gemma":[0.0012348681,0.000051828443,0.34831902,0.0028102794,0.000492557,0.0000056086046,0.0003200032,0.005251517,0.008804864,0.0047519235,0.62742376,0.0005337799],"about_ca_topic_score_codex":0.004669398,"about_ca_topic_score_gemma":0.004603841,"teacher_disagreement_score":0.5911737,"about_ca_system_score_codex":0.00013574278,"about_ca_system_score_gemma":0.00063896546,"threshold_uncertainty_score":0.7058764},"labels":[],"label_agreement":null}]}