{"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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0005134079,0.0001840206,0.0001604219,0.001643305,0.005414953,0.003217486,0.0009918384,0.0006164132,0.003680645],"category_scores_gemma":[0.00202479,0.0002346463,0.000243775,0.002655321,0.002043701,0.0006371129,0.001124945,0.001607491,0.000322199],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.07153705,"about_ca_system_score_gemma":0.1262558,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9944721,"about_ca_topic_score_gemma":0.996478,"domain_scores_codex":[0.9981841,0.00004181194,0.00002784909,0.00007937342,0.0009922014,0.0006745878],"domain_scores_gemma":[0.9984037,0.00008400813,0.0001156244,0.00005904929,0.0009168356,0.000420865],"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":[0.0001047807,0.00007926497,0.03120203,0.0002139466,0.00002803705,0.001045577,0.004375472,0.006422288,0.001720718,0.7140665,0.1151039,0.1256375],"study_design_scores_gemma":[0.00003840802,0.00006668513,0.1539702,0.0003850842,0.00006088625,0.0004447781,0.004408909,0.004987152,0.001609016,0.01583599,0.8180852,0.0001077211],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"other","genre_scores_codex":[0.3658875,0.01133605,0.00471161,0.01889562,0.0006177,0.0001767817,0.003377312,0.0002708706,0.5947265],"genre_scores_gemma":[0.8675277,0.005618585,0.001670691,0.0009334685,0.00007120098,0.00001750527,0.0007906032,0.00002541409,0.1233449],"genre_candidate":"other","genre_consensus":"other","teacher_disagreement_score":0.07153705,"threshold_uncertainty_score":0.51904,"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."}}