{"id":"W1516520184","doi":"","title":"Advance Pricing Arrangements: Are Australia's Recent Reforms Relevant to Canada?","year":2013,"lang":"en","type":"preprint","venue":"eYLS (Yale Law School)","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"Imperial Oil Limited","keywords":"Taxpayer; Transfer pricing; Multinational corporation; Revenue; Agency (philosophy); Business; Tax revenue; Accounting; Public economics; Economics; Finance","routes":{"ca_aff":false,"ca_fund":true,"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":[0.004054178,0.0001816208,0.0003516937,0.001374405,0.01047364,0.007749621,0.001837298,0.004445631,0.006399523],"category_scores_gemma":[0.02197807,0.000328568,0.0004493587,0.003811113,0.006921229,0.003174781,0.002473043,0.005458179,0.0003462647],"about_ca_system_candidate":true,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.07361436,"about_ca_system_score_gemma":0.1638867,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9674818,"about_ca_topic_score_gemma":0.9844503,"domain_scores_codex":[0.9913276,0.0008750499,0.0002630487,0.0006157957,0.004434801,0.002483807],"domain_scores_gemma":[0.9831041,0.002622565,0.00155843,0.0007118047,0.007430953,0.004572087],"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":[0.00007973459,0.0002209474,0.02491763,0.0004446873,0.00005587156,0.0009765127,0.01808678,0.002101076,0.0009862236,0.719637,0.09991231,0.1325813],"study_design_scores_gemma":[0.0000568844,0.0001110619,0.1927384,0.0004993242,0.00005330815,0.0002583256,0.01313021,0.002196906,0.0005148007,0.03315107,0.7571229,0.0001667662],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"commentary","genre_gemma":"empirical","genre_scores_codex":[0.2573217,0.009264035,0.001907697,0.537437,0.001591237,0.0001715109,0.0006933926,0.00009614945,0.1915173],"genre_scores_gemma":[0.865409,0.01084745,0.003405801,0.05476654,0.0005252127,0.00007121803,0.0002594351,0.00004425284,0.06467111],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.9263856,"threshold_uncertainty_score":0.5341121,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02766649571334441,"score_gpt":0.2950632949447846,"score_spread":0.2673967992314402,"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."}}