{"id":"W2125707857","doi":"","title":"The Limits of the International Tax Regime as a Commitment Projector","year":2013,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":7,"is_retracted":false,"has_abstract":true,"ca_institutions":"Queen's University","funders":"","keywords":"Multinational corporation; International taxation; Business; Transaction cost; Double taxation; Tax reform; Economics; Public economics; Government (linguistics); International economics; International trade; Finance","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.01006889,0.0004202672,0.0005256325,0.001240994,0.004753539,0.01388196,0.001193094,0.004538567,0.009207612],"category_scores_gemma":[0.01733301,0.0005907819,0.0006404562,0.0009521092,0.02349858,0.01612884,0.008654919,0.01163109,0.002065548],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.005472881,"about_ca_system_score_gemma":0.005199557,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003847744,"about_ca_topic_score_gemma":0.002559043,"domain_scores_codex":[0.9904264,0.004190622,0.0004175626,0.00139107,0.002498624,0.001075647],"domain_scores_gemma":[0.9926408,0.003113255,0.0005653866,0.001979002,0.0009814424,0.0007200677],"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":[0.000005780846,0.000003757114,0.00005930225,0.000004417474,0.00000137583,0.0000056924,0.0002017195,0.0001161377,0.00002472003,0.9951198,0.00129024,0.003167088],"study_design_scores_gemma":[0.00001646895,0.00002072307,0.0002438041,0.0001196594,0.000005809677,0.00005940004,0.0004110156,0.0008918737,0.0001454095,0.9053851,0.09268034,0.0000204614],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.02512974,0.004915937,0.03717097,0.05357388,0.0008861782,0.00007479585,0.00008721492,0.0001199038,0.8780414],"genre_scores_gemma":[0.896348,0.003133436,0.01299439,0.01026832,0.0008909595,0.0004924669,0.00009566922,0.0002309253,0.07554595],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.01388196,"threshold_uncertainty_score":0.05325001,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01461373634668118,"score_gpt":0.225558850425018,"score_spread":0.2109451140783368,"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."}}