{"id":"W114648715","doi":"10.59403/1sdqsky","title":"Anti-Avoidance and Tax Treaty Override: Pacta Sunt Servata?","year":2013,"lang":"en","type":"article","venue":"European Taxation","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":11,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Treaty; Context (archaeology); Interpretation (philosophy); Political science; Object (grammar); Law; Law and economics; Economics; Geography; Philosophy; Archaeology","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.009022031,0.0003656702,0.000707318,0.001258425,0.005862228,0.01167736,0.001749889,0.008957993,0.005323879],"category_scores_gemma":[0.02031877,0.0003040994,0.0006992529,0.002527484,0.009771849,0.008761888,0.004940967,0.0130019,0.0007477062],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.005650583,"about_ca_system_score_gemma":0.005181445,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01087845,"about_ca_topic_score_gemma":0.0171932,"domain_scores_codex":[0.9859212,0.005629692,0.0006629657,0.0009123737,0.005026581,0.001847172],"domain_scores_gemma":[0.9936253,0.003892267,0.0007164458,0.0004648625,0.001073438,0.0002276451],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.00001154408,0.00001310911,0.0005499781,0.0000335137,0.000008488499,0.0001944802,0.002514798,0.0001075142,0.00004751122,0.9497757,0.03615275,0.01059054],"study_design_scores_gemma":[0.000007356685,0.0000165693,0.001872876,0.0003979411,0.00001662939,0.0004470607,0.00337962,0.0003826439,0.0002892066,0.1625435,0.8306028,0.00004382231],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.02768049,0.03387131,0.00675244,0.2639362,0.01360014,0.00003291397,0.00006538794,0.00006376604,0.6539974],"genre_scores_gemma":[0.7262758,0.01309922,0.003179549,0.1230632,0.01227511,0.00006268194,0.0001306408,0.0002487272,0.121665],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.01167736,"threshold_uncertainty_score":0.04771364,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01243294494905291,"score_gpt":0.1933902977926903,"score_spread":0.1809573528436373,"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."}}