{"id":"W2081275973","doi":"10.5539/ass.v11n11p137","title":"International Holding Company as an Optimal Structure for Optimizing Tax Liabilities of Taxpayers","year":2015,"lang":"en","type":"article","venue":"Asian Social Science","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Business; International taxation; Context (archaeology); Globalization; Double taxation; Tax reform; Income tax; Industrial organization; Economics; Accounting; Finance; Public economics; Market economy","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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00120175,0.0005521183,0.0004340955,0.0007672186,0.0007967433,0.002850118,0.0005459943,0.000727584,0.006774636],"category_scores_gemma":[0.002643593,0.0003429286,0.0002980619,0.0006534879,0.001002807,0.002977849,0.001166257,0.001064707,0.0003842188],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002244645,"about_ca_system_score_gemma":0.002005839,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00211618,"about_ca_topic_score_gemma":0.00332196,"domain_scores_codex":[0.9995863,0.000145716,0.00001452642,0.00006933181,0.00009594406,0.00008820584],"domain_scores_gemma":[0.9994071,0.0001355264,0.0001759158,0.00008420321,0.00008496493,0.0001123593],"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":[0.0001779361,0.0002175425,0.003315927,0.00005988831,0.0000508041,0.0001301329,0.000377265,0.316377,0.003874516,0.6221392,0.002924847,0.05035492],"study_design_scores_gemma":[0.000108056,0.000343921,0.004378907,0.0001118332,0.00009716374,0.0001744233,0.0006244139,0.662507,0.004886709,0.3090969,0.01761726,0.0000534698],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.5562141,0.0012038,0.3016783,0.002082927,0.000119153,0.0002526346,0.0001821011,0.0002062978,0.1380606],"genre_scores_gemma":[0.9700723,0.0002926988,0.02063515,0.00003881526,0.00002412504,0.00004182063,0.0000423287,0.0000371127,0.008815541],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.006774636,"threshold_uncertainty_score":0.02266341,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03486105069027462,"score_gpt":0.2849190433730226,"score_spread":0.250057992682748,"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."}}