{"id":"W2259159537","doi":"10.2139/ssrn.1153581","title":"Towards an Exemption Regime for the Taxation of Outbound Direct Investment","year":2008,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of British Columbia","funders":"","keywords":"Tax exemption; Foreign direct investment; Business; Investment (military); International economics; Economics; Monetary economics; Macroeconomics; Law; Politics; Political science","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false,"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":[0.006885893,0.0006180321,0.001161874,0.001184055,0.002747971,0.006340469,0.002199436,0.005890063,0.003290131],"category_scores_gemma":[0.01149059,0.0006183715,0.001151914,0.0008909201,0.004760189,0.004966311,0.004320138,0.01436325,0.00136908],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003175893,"about_ca_system_score_gemma":0.004376858,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002144914,"about_ca_topic_score_gemma":0.002003048,"domain_scores_codex":[0.995586,0.001187667,0.0002787443,0.0005703924,0.001802141,0.0005750481],"domain_scores_gemma":[0.996292,0.001206765,0.000409222,0.001086766,0.0007472252,0.0002579949],"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":[0.00002385895,0.00004822961,0.0001525441,0.00001918289,0.000006754753,0.00003859679,0.0001026469,0.001118392,0.0008938013,0.9911689,0.001293151,0.005133967],"study_design_scores_gemma":[0.00005323538,0.00003607119,0.0004261982,0.00007876487,0.00001192972,0.00005232175,0.00005402821,0.005709276,0.0008662153,0.9751408,0.01754517,0.00002597419],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"other","genre_gemma":"methods","genre_scores_codex":[0.1619751,0.003031681,0.3315816,0.03597114,0.002592676,0.0003734784,0.0003409418,0.000375265,0.4637581],"genre_scores_gemma":[0.8824427,0.001029711,0.06131046,0.004435749,0.001306629,0.0003373508,0.0001319203,0.0001445377,0.04886096],"genre_candidate":"methods","genre_consensus":null,"teacher_disagreement_score":0.006885893,"threshold_uncertainty_score":0.03641647,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02797014005453496,"score_gpt":0.2400174170758781,"score_spread":0.2120472770213432,"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."}}