{"id":"W2604645948","doi":"","title":"BEPS and the New International Tax Order","year":2016,"lang":"en","type":"article","venue":"eYLS (Yale Law School)","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":49,"is_retracted":false,"has_abstract":true,"ca_institutions":"McGill University","funders":"","keywords":"Base erosion and profit shifting; Multinational corporation; Tax avoidance; Order (exchange); Status quo; Optimism; Pessimism; Tax policy; Tax reform; Public economics; Political science; Economics; World order; Business; Law and economics; Market economy; Law; Finance","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":[0.002891122,0.0004700594,0.0003524561,0.001653266,0.006444212,0.01348799,0.0009246881,0.005414429,0.03769662],"category_scores_gemma":[0.009954866,0.0004489638,0.0004785818,0.001894521,0.004599152,0.009066395,0.003987406,0.01075812,0.00779415],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.007434884,"about_ca_system_score_gemma":0.01008683,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.04759084,"about_ca_topic_score_gemma":0.06257963,"domain_scores_codex":[0.9964676,0.0005606196,0.0002014663,0.0004836587,0.001552359,0.0007343038],"domain_scores_gemma":[0.9981456,0.0003181467,0.0001346137,0.0003781633,0.0007009699,0.0003225856],"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":[0.000007359656,0.000007705868,0.0001780628,0.000009459047,0.00000157801,0.00004552595,0.0003078242,0.00005707201,0.00002303065,0.8394279,0.1513439,0.008590515],"study_design_scores_gemma":[0.000002686652,0.00000346645,0.0002323552,0.00005266191,0.000001626089,0.00003504993,0.0002129939,0.00005103476,0.00002690987,0.02237962,0.9769959,0.000005692158],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.002377139,0.002600162,0.000988074,0.04966721,0.003588827,0.00003439376,0.0002251917,0.00009916806,0.9404199],"genre_scores_gemma":[0.09417236,0.005187288,0.001947192,0.03703669,0.002391821,0.0001316875,0.0006032628,0.0002133559,0.8583164],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.04759084,"threshold_uncertainty_score":0.1261078,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01092342636639524,"score_gpt":0.2290389628522617,"score_spread":0.2181155364858664,"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."}}