{"id":"W1049461079","doi":"","title":"The Troubling Role of Tax Treaties","year":2015,"lang":"en","type":"article","venue":"eYLS (Yale Law School)","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":16,"is_retracted":false,"has_abstract":true,"ca_institutions":"Dalhousie University","funders":"","keywords":"Law and economics; Tax treaty; Economics; Political science; International trade; Business; Tax law; Double taxation; Law","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0002986664,0.0001001094,0.0001305715,0.00005058979,0.0001851998,0.0003622146,0.0002247701,0.00003853789,0.0001298004],"category_scores_gemma":[0.0002304131,0.00006853634,0.0000567539,0.0002005687,0.00007489289,0.0008390631,0.00007210848,0.00009402152,0.0004782086],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00001523415,"about_ca_system_score_gemma":0.00001873948,"about_ca_topic_candidate":true,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.009320743,"about_ca_topic_score_gemma":0.002379259,"domain_scores_codex":[0.9992476,0.00001233686,0.0002069265,0.0001205475,0.0002413327,0.000171243],"domain_scores_gemma":[0.9993418,0.00003649175,0.0001998011,0.0002199039,0.0001804007,0.00002152927],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00005303873,0.00003907589,0.01289832,0.00002172646,0.00002362137,0.000001308571,0.0001857851,0.00008239639,0.00034684,0.967621,0.01501741,0.003709521],"study_design_scores_gemma":[0.0003800228,0.000008645145,0.001306241,0.00001704584,0.0000171192,2.856382e-7,0.00180922,0.000438581,0.0005361231,0.01113761,0.9842507,0.00009840294],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.4224731,0.0021292,0.00004681733,0.001857921,0.0005379575,0.0002159973,0.000003192837,0.0001843701,0.5725514],"genre_scores_gemma":[0.9923668,0.00000744336,0.0001170733,0.0006282245,0.0008887658,0.00001167141,0.000008263633,0.00001425653,0.00595749],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.9692333,"threshold_uncertainty_score":0.9972762,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02126077212648981,"score_gpt":0.2391335998885157,"score_spread":0.2178728277620259,"validation_status":"score_only:v0-immature-baseline","note":"Baseline scores from an immature model (maturity gate not passed). Scores rank; they never assert a category."}}