{"id":"W1965238161","doi":"10.2308/iace.2007.22.4.775","title":"International Consulting Income: An Investigation of the Tax Implications of a U.S. Individual Working in Canada","year":2007,"lang":"en","type":"article","venue":"Issues in Accounting Education","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Jurisdiction; Tax treaty; Income tax; Accounting; Tax law; Business; Tax avoidance; Public economics; Double taxation; State income tax; International taxation; Economics; Law and economics; Tax reform; Law; Political science","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":[0.0008562526,0.0003025831,0.0002600924,0.002082737,0.02678731,0.004629162,0.001819302,0.002069551,0.006133143],"category_scores_gemma":[0.004295281,0.0002597936,0.0003369332,0.004047164,0.003178296,0.001036403,0.002411608,0.003514087,0.0003802351],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.09267586,"about_ca_system_score_gemma":0.1207654,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9917966,"about_ca_topic_score_gemma":0.9973829,"domain_scores_codex":[0.9972755,0.0001634241,0.00003415447,0.0001002401,0.0009211198,0.001505602],"domain_scores_gemma":[0.9975643,0.0003739993,0.0001952741,0.00006328126,0.0008626643,0.0009405436],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.000259158,0.000640719,0.2734516,0.0001688658,0.00007818124,0.01778686,0.155881,0.005304405,0.001452512,0.2642408,0.1710423,0.1096938],"study_design_scores_gemma":[0.00005543841,0.000108382,0.1940539,0.0003399717,0.0001441082,0.002488415,0.4716391,0.006309248,0.001194953,0.006296775,0.3172285,0.0001414155],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7242023,0.000681257,0.0003316226,0.0158046,0.0001277587,0.0001120896,0.0004406136,0.00002964539,0.2582701],"genre_scores_gemma":[0.9663488,0.001193732,0.0002447226,0.001976855,0.0000299561,0.00002424742,0.0001751574,0.00001468264,0.02999189],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.09267586,"threshold_uncertainty_score":0.6724136,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01951377158039815,"score_gpt":0.2842406133349298,"score_spread":0.2647268417545317,"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."}}