{"id":"W2211235632","doi":"","title":"Tax Sovereignty and International Tax Reform","year":2004,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"York University","funders":"","keywords":"Sovereignty; International taxation; Convention; Interpretation (philosophy); Tax treaty; Economics; China; Tax reform; Double taxation; Transfer pricing; Political science; Public economics; Economic system; International trade; Law and economics; Business; Law; Multinational corporation; Finance","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":[0.002965485,0.0002115702,0.0003771351,0.001101082,0.002890296,0.006164842,0.0006245144,0.00217357,0.00630144],"category_scores_gemma":[0.005843403,0.0001827835,0.000513515,0.002143033,0.01004246,0.006056414,0.00325227,0.005198953,0.0006260176],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.005558803,"about_ca_system_score_gemma":0.004599194,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.008698193,"about_ca_topic_score_gemma":0.006961184,"domain_scores_codex":[0.9978042,0.0008021852,0.0001031362,0.0002420192,0.0004768697,0.0005715375],"domain_scores_gemma":[0.9988579,0.0002569776,0.0002005153,0.0002791935,0.0002977596,0.0001077062],"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":[0.000001315702,0.000002769237,0.00005644033,0.000003581807,8.610203e-7,0.000004175773,0.0001784943,0.0001111685,0.000006251526,0.9967811,0.001181739,0.001672172],"study_design_scores_gemma":[0.00001088193,0.00001431039,0.0008190706,0.0001481354,0.000008401972,0.00004874926,0.0006791056,0.0009458446,0.0001225349,0.8250753,0.1721197,0.000007892975],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.04323682,0.01344796,0.007136923,0.05039579,0.0005933463,0.00003726544,0.00008357447,0.00005469319,0.8850135],"genre_scores_gemma":[0.9126945,0.007289292,0.001450267,0.005517745,0.0006206034,0.00006601313,0.0001354419,0.00004166077,0.07218442],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.008698193,"threshold_uncertainty_score":0.04033214,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01065123461386962,"score_gpt":0.2156701189748336,"score_spread":0.2050188843609639,"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."}}