{"id":"W2221661729","doi":"","title":"The GAAR Dimension of Anti-Avoidance: Possibilities in India","year":2009,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"SWORD; Christian ministry; Tax avoidance; Political science; Dimension (graph theory); Law; Law and economics; Economics; Engineering; Tax credit","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":[0.00170264,0.0002139997,0.0002672898,0.001398961,0.01145796,0.01074941,0.001157999,0.00177705,0.004180685],"category_scores_gemma":[0.002701004,0.0002856658,0.0003538594,0.00254634,0.02267738,0.002561212,0.004864448,0.004551743,0.0003275172],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.009479685,"about_ca_system_score_gemma":0.008274226,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.109111,"about_ca_topic_score_gemma":0.2016947,"domain_scores_codex":[0.9975032,0.0006319209,0.00007140869,0.0002350787,0.0006045626,0.0009537336],"domain_scores_gemma":[0.9978902,0.0007319874,0.0003257511,0.0003697237,0.0003888661,0.0002936007],"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":[0.00002894195,0.000024269,0.003719331,0.00003345904,0.000009852111,0.0005638207,0.01796652,0.0001252395,0.0003095157,0.9637304,0.003026896,0.01046183],"study_design_scores_gemma":[0.00005079167,0.0001371634,0.06038858,0.0003904513,0.0001383442,0.002867702,0.1145375,0.001146775,0.002065908,0.3140403,0.5040141,0.0002224094],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.3174982,0.001446662,0.001552307,0.01927168,0.0001462297,0.00003215378,0.000079499,0.00005736883,0.6599159],"genre_scores_gemma":[0.9899914,0.000295647,0.0002483967,0.001384268,0.00002601258,0.00000713258,0.00001276088,0.000009745271,0.008024643],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.109111,"threshold_uncertainty_score":0.2169517,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.005576460695545559,"score_gpt":0.2239755123649095,"score_spread":0.2183990516693639,"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."}}