{"id":"W1527021387","doi":"","title":"Purposive Interpretation of Tax Statutes: Recent UK Decisions on Tax Avoidance Transactions","year":2002,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Statutory interpretation; Statute; Interpretation (philosophy); Tax avoidance; Statutory law; Business; Tax law; Law; Accounting; Double taxation; Law and economics; Economics; Political science; Linguistics; Philosophy","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":[0.01549104,0.0003412472,0.0004365197,0.002525601,0.006112752,0.01220935,0.001747102,0.005808568,0.003647227],"category_scores_gemma":[0.03919018,0.0007029937,0.0004082085,0.003643727,0.01647464,0.005253329,0.005102763,0.009022658,0.001065921],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.02122147,"about_ca_system_score_gemma":0.008985772,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.1449064,"about_ca_topic_score_gemma":0.1646678,"domain_scores_codex":[0.9706123,0.009830289,0.003012017,0.001907348,0.01197002,0.002667972],"domain_scores_gemma":[0.9711492,0.01702365,0.003020508,0.001957181,0.006347467,0.0005019783],"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":[0.00007822262,0.00002595565,0.00259578,0.0002400983,0.00001446949,0.0009738264,0.01984096,0.0005191279,0.0005554392,0.89099,0.04685067,0.03731546],"study_design_scores_gemma":[0.00005336769,0.00005536083,0.01010442,0.001323771,0.00003038561,0.0008982785,0.01053622,0.0006295656,0.00201833,0.06782107,0.9063792,0.0001500135],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.167772,0.02855745,0.01348724,0.1547585,0.003559476,0.000205561,0.0005089878,0.0001484979,0.6310023],"genre_scores_gemma":[0.867333,0.01050748,0.003797443,0.05643836,0.0009042618,0.0001576996,0.0003188237,0.0001356084,0.06040736],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.1449064,"threshold_uncertainty_score":0.2881261,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01527911940011502,"score_gpt":0.2373139569086757,"score_spread":0.2220348375085607,"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."}}