{"id":"W2343563560","doi":"","title":"Foreign Affiliate Liquidation and Merger Rollovers: Where Are We Now and Where Should We Be?","year":2005,"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":"Rollover (web design); Business; Context (archaeology); Legislation; Liability; Income tax; Accounting; Economics; Market economy; Law; Political science","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":[0.003458715,0.0003393239,0.0005276305,0.001387772,0.0087353,0.01556715,0.001887138,0.006523358,0.008848425],"category_scores_gemma":[0.009814423,0.0003154246,0.0006592548,0.002225414,0.005802865,0.008482459,0.002080852,0.005377588,0.001422996],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.03145663,"about_ca_system_score_gemma":0.06076529,"about_ca_topic_candidate":true,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.6921801,"about_ca_topic_score_gemma":0.7923849,"domain_scores_codex":[0.9934841,0.0007260956,0.0001847317,0.0004778027,0.002690503,0.002436721],"domain_scores_gemma":[0.9956322,0.0007449742,0.0005211592,0.0001690497,0.002224365,0.0007081616],"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":[0.00004076014,0.00006670038,0.007965196,0.0001279519,0.000009792132,0.0004023899,0.003419808,0.0004540936,0.0002791066,0.6456667,0.2278678,0.1136997],"study_design_scores_gemma":[0.0000167779,0.00003702073,0.01569006,0.0006177467,0.00004199257,0.0002433615,0.010731,0.0007928017,0.0008913126,0.0454082,0.9254139,0.0001158018],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.02911883,0.04332503,0.004686021,0.3912502,0.002464916,0.0001647815,0.0004988415,0.0002605354,0.5282308],"genre_scores_gemma":[0.4593976,0.04631289,0.006197844,0.1048337,0.001889686,0.0001050008,0.0007291156,0.0001231407,0.3804109],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.6921801,"threshold_uncertainty_score":0.6192654,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01852083604761304,"score_gpt":0.2458076987679824,"score_spread":0.2272868627203694,"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."}}