{"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":"codex-gemma-dda1882f352a","candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0002111966,0.0001346909,0.0001147633,0.00009781841,0.0001499464,0.0005391215,0.0001071465,0.00002207933,0.0005294017],"category_scores_gemma":[0.0002546314,0.0001177342,0.00002796431,0.0001960938,0.00003215262,0.001867029,0.00007906466,0.0000807834,0.002692937],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00001258606,"about_ca_system_score_gemma":0.00000396312,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001844223,"about_ca_topic_score_gemma":0.00006695804,"domain_scores_codex":[0.9992432,0.0000326961,0.0001880105,0.0002270542,0.0001481813,0.000160851],"domain_scores_gemma":[0.999158,0.00001569362,0.0005194126,0.0001823081,0.0001081359,0.00001640332],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00002329914,0.0001658629,0.689894,0.0003166055,0.00004417875,0.00002764661,0.000781872,0.00009853626,0.01735354,0.03858197,0.1972298,0.05548266],"study_design_scores_gemma":[0.0002348434,0.000004551815,0.6968305,0.000026264,0.000007860011,8.109412e-7,0.00009876567,0.001105541,0.00008437052,0.0001451173,0.3013294,0.0001319813],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8720138,0.00008842166,0.0002299971,0.001016877,0.0001704622,0.0002016548,0.000002373857,0.0001694783,0.1261069],"genre_scores_gemma":[0.9929097,0.00002158608,0.0001245186,0.001736998,0.0008242255,0.000005754681,0.00005668388,0.00002913613,0.00429134],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1218156,"threshold_uncertainty_score":0.9980836,"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."}}