{"id":"W2174804616","doi":"10.19030/iber.v12i9.8056","title":"Beneficial Ownership Provisions In Tax Treaties Between Developed And Developing Countries: The Canada/South Africa Example","year":2013,"lang":"en","type":"article","venue":"International Business & Economics Research Journal (IBER)","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Tax treaty; Double taxation; Treaty; Withholding tax; International trade; International economics; Tax reform; Value-added tax; International taxation; Direct tax; Tax avoidance; Income tax; Business; State income tax; Ad valorem tax; Indirect tax; Economics; Public economics; Political science; Law","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"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":[0.002023072,0.0004673947,0.0003056131,0.001732847,0.01391168,0.006089612,0.0008928525,0.002551074,0.003923431],"category_scores_gemma":[0.003875678,0.0002425226,0.0005482281,0.003284586,0.007706707,0.002087037,0.003147242,0.003654196,0.0002656342],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.04930932,"about_ca_system_score_gemma":0.08677756,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9420701,"about_ca_topic_score_gemma":0.9602323,"domain_scores_codex":[0.9963169,0.0004343482,0.00007400227,0.0001637256,0.001540283,0.001470647],"domain_scores_gemma":[0.9985782,0.0004047795,0.0001122089,0.00008380257,0.0006219313,0.0001989947],"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":[0.00001212495,0.00001238465,0.000630776,0.00002943464,0.000004268909,0.0003699992,0.001717711,0.0003226342,0.0001326049,0.9837651,0.006373356,0.006629637],"study_design_scores_gemma":[0.00009489481,0.00002948062,0.007303593,0.0005482854,0.00007353555,0.0005269293,0.00842707,0.001376254,0.001096323,0.1037301,0.8766977,0.00009572449],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.04798127,0.005944319,0.003492597,0.01538468,0.0003510804,0.0002670668,0.0002125231,0.00002299393,0.9263435],"genre_scores_gemma":[0.8604269,0.00838342,0.004471897,0.006878669,0.0001263812,0.0001793097,0.0001503378,0.00004160903,0.1193415],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.05792987,"threshold_uncertainty_score":0.3577658,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.1047507779035937,"score_gpt":0.2981336076052612,"score_spread":0.1933828297016675,"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."}}