{"id":"W2274743714","doi":"","title":"Transfer Pricing in Canada","year":2008,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of British Columbia","funders":"","keywords":"Transfer pricing; Business; Economics; 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":[0.0006706889,0.0002206209,0.0005004403,0.001607682,0.005277833,0.005251075,0.0009572844,0.001692876,0.0170629],"category_scores_gemma":[0.003249524,0.0002528852,0.0005435013,0.003320922,0.0009686831,0.0009467364,0.001021864,0.002179508,0.0007614103],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.1050646,"about_ca_system_score_gemma":0.107782,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9939289,"about_ca_topic_score_gemma":0.9958212,"domain_scores_codex":[0.9983097,0.00007386663,0.00004346671,0.0001509559,0.000640596,0.0007814058],"domain_scores_gemma":[0.998215,0.0001614566,0.00009009797,0.00005905626,0.001087214,0.0003871699],"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":[0.0005752317,0.0002514027,0.06437144,0.0001887779,0.0001112059,0.001126126,0.002636052,0.01043199,0.001071859,0.6397892,0.1642521,0.1151946],"study_design_scores_gemma":[0.0002098624,0.0001293619,0.2833163,0.0002879486,0.0001877417,0.0004451399,0.006850849,0.02048289,0.00195106,0.03723187,0.6486923,0.0002146313],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"other","genre_scores_codex":[0.5779741,0.005764079,0.001147153,0.03211831,0.0004996065,0.00009140365,0.004287354,0.0002064557,0.3779115],"genre_scores_gemma":[0.8207347,0.001272954,0.0003270427,0.0008939923,0.00004798235,0.00001180848,0.0004949247,0.00004181852,0.1761748],"genre_candidate":"other","genre_consensus":null,"teacher_disagreement_score":0.1050646,"threshold_uncertainty_score":0.7623006,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01028997533931328,"score_gpt":0.1731003560788527,"score_spread":0.1628103807395395,"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."}}