{"id":"W2126822924","doi":"10.7916/cjtl.v1i1.2793","title":"“Establishment”: A Core Concept in Chinese Inbound Income Taxation","year":2010,"lang":"en","type":"article","venue":"eYLS (Yale Law School)","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of British Columbia","funders":"","keywords":"Economics; Foreign portfolio investment; International taxation; Currency; Portfolio; Foreign direct investment; China; Double taxation; Interpretation (philosophy); Income tax; Portfolio investment; Capital (architecture); Withholding tax; Tax policy; Tax law; Government (linguistics); International economics; International trade; Public economics; Macroeconomics; Tax reform; Return on investment; Financial economics; Open-ended investment company; Political science; Law","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":[0.0008164973,0.0003366428,0.0002567226,0.0009259419,0.002712572,0.00233601,0.0008357427,0.0006125733,0.003717245],"category_scores_gemma":[0.001037045,0.000192229,0.0002518736,0.002202019,0.005822397,0.002240781,0.001621746,0.001996884,0.0004272841],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.006880222,"about_ca_system_score_gemma":0.003969198,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.04491745,"about_ca_topic_score_gemma":0.02375058,"domain_scores_codex":[0.9994362,0.0000900048,0.00004128347,0.0001032535,0.0001887301,0.0001405085],"domain_scores_gemma":[0.9996285,0.00005461977,0.00007788826,0.00008469814,0.0000889746,0.00006512974],"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":[0.00001680657,0.00001129057,0.001461617,0.00005044817,0.000003110986,0.0001716813,0.002554971,0.0003650093,0.0002509684,0.982489,0.001939079,0.01068605],"study_design_scores_gemma":[0.00004240432,0.0001470137,0.03665505,0.0003441129,0.00005054595,0.0009605864,0.002810218,0.008909476,0.00349088,0.5373144,0.4091812,0.00009415834],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"other","genre_gemma":"other","genre_scores_codex":[0.1799519,0.003395748,0.03383306,0.004766142,0.0004738941,0.0002706008,0.0004309283,0.0001210621,0.7767567],"genre_scores_gemma":[0.9443884,0.001645497,0.00403041,0.00063365,0.0002018044,0.0001313967,0.0001458534,0.00003127166,0.04879171],"genre_candidate":"other","genre_consensus":"other","teacher_disagreement_score":0.04491745,"threshold_uncertainty_score":0.08931196,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01175397380895685,"score_gpt":0.2506711918107393,"score_spread":0.2389172180017824,"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."}}