{"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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.01812753,0.0007008621,0.0009162692,0.001651109,0.01171094,0.01101687,0.002863622,0.01724244,0.009184547],"category_scores_gemma":[0.04344664,0.0004896442,0.001102443,0.001407635,0.03199007,0.02146745,0.00633437,0.02859876,0.00123729],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.007522305,"about_ca_system_score_gemma":0.006885121,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.008662029,"about_ca_topic_score_gemma":0.007495288,"domain_scores_codex":[0.9815502,0.0097966,0.0004693197,0.002160642,0.004336714,0.001686461],"domain_scores_gemma":[0.977491,0.01698082,0.001273841,0.001714997,0.001872347,0.0006669539],"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":[0.00000322125,0.000002671085,0.00002813481,0.000006067688,0.00000107492,0.00002756746,0.0002542233,0.00003961599,0.00001028064,0.9944171,0.004545755,0.0006642492],"study_design_scores_gemma":[0.00002604105,0.000007852963,0.00011016,0.00009772198,0.00000629446,0.000121576,0.000853947,0.0004230663,0.00008942271,0.8934064,0.1048412,0.00001634251],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"commentary","genre_gemma":"empirical","genre_scores_codex":[0.01421045,0.006629724,0.01843667,0.4970504,0.003022241,0.00005299607,0.0001319608,0.00009415029,0.4603715],"genre_scores_gemma":[0.7790854,0.004897743,0.008073043,0.1462469,0.006733569,0.0002807716,0.0000870247,0.0001889365,0.05440666],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.01812753,"threshold_uncertainty_score":0.09586871,"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."}}