{"id":"W2158661483","doi":"10.59403/bebg9y","title":"The taxation of permanent establishments in Canada","year":2009,"lang":"en","type":"article","venue":"Bulletin for international taxation","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"Queen's University","funders":"","keywords":"Order (exchange); Agency (philosophy); International taxation; Tax law; Double taxation; Business; Tax reform; Public economics; Economics; Law; Political science; Finance; Sociology; Social science","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0002367605,0.00007473335,0.00007433154,0.0001049102,0.00008040095,0.0001062319,0.0002006803,0.00002140561,0.000169975],"category_scores_gemma":[0.001120291,0.0000608681,0.00003308019,0.0001158521,0.00001141128,0.0002097825,0.0000184352,0.00004640781,0.00002232718],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001723294,"about_ca_system_score_gemma":0.0000565378,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.452132,"about_ca_topic_score_gemma":0.3191373,"domain_scores_codex":[0.999135,0.000006201867,0.0003131925,0.000118217,0.0003141005,0.000113259],"domain_scores_gemma":[0.99842,0.0000607162,0.001063501,0.00008145525,0.0003688951,0.000005425392],"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":[0.000464753,0.0002182039,0.06725074,0.00005951262,0.00004164984,0.000002614883,0.0001834815,0.003304131,0.0008214277,0.6040913,0.2502006,0.07336158],"study_design_scores_gemma":[0.0004099,0.000006196143,0.2385071,0.0000212563,0.00000440477,1.928271e-7,0.000164769,0.003038458,0.0001648817,0.001564138,0.7560499,0.00006887739],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8564606,0.0001232285,0.001085962,0.04181848,0.003280293,0.001110404,0.00002649477,0.00005557392,0.09603898],"genre_scores_gemma":[0.9970169,0.000008525335,0.0001395009,0.001228117,0.0003994569,0.00002915368,0.0001418554,0.000005635779,0.001030876],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.6025271,"threshold_uncertainty_score":0.6932867,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.009830248362101668,"score_gpt":0.2214979206514271,"score_spread":0.2116676722893255,"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."}}