{"id":"W1482803160","doi":"10.1111/j.1540-5982.2012.01737.x","title":"The taxation of passive foreign investment: lessons from German experience","year":2012,"lang":"en","type":"article","venue":"Canadian Journal of Economics/Revue canadienne d économique","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":84,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"German; Subsidiary; Business; Investment (military); Foreign direct investment; Income tax; International economics; Tax reform; Tax exemption; Economics; Labour economics; Economic policy; Market economy; Finance; Macroeconomics; Multinational corporation; Political science","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.000374237,0.0001657384,0.0002810374,0.000297745,0.0002743912,0.000181966,0.0004388092,0.00007558581,0.0002094114],"category_scores_gemma":[0.0003003731,0.0001559659,0.0001208174,0.0001382848,0.0001466616,0.001445199,0.00002455322,0.0001601332,0.00003080544],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0004726438,"about_ca_system_score_gemma":0.0004603471,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.1294813,"about_ca_topic_score_gemma":0.9012327,"domain_scores_codex":[0.9987326,0.00001764959,0.0006315889,0.0001438795,0.000004592835,0.0004697423],"domain_scores_gemma":[0.9967833,0.0001022838,0.002362071,0.0002663558,0.0002160072,0.0002699429],"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":[0.0000211652,0.000008193892,0.02641922,0.00001271242,0.00004518015,0.000006706863,0.0009155622,0.0004583341,0.00007704704,0.9675884,0.001015033,0.003432446],"study_design_scores_gemma":[0.001148293,0.00005738003,0.07690434,0.0001800054,0.000109444,0.0000511134,0.005526482,0.004624364,0.0009903613,0.5052032,0.4044596,0.0007453499],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9926136,0.0002457159,0.00006785279,0.001973814,0.001124204,0.0001483011,0.00004035547,0.000004229375,0.003781993],"genre_scores_gemma":[0.996728,0.00004197362,0.00009090873,0.001446091,0.001495792,0.0000136596,0.00001842059,0.00002363771,0.0001415431],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.7717514,"threshold_uncertainty_score":0.8763155,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.1253732875403566,"score_gpt":0.204986674431717,"score_spread":0.07961338689136033,"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."}}