{"id":"W2605697799","doi":"10.1017/s0020818317000108","title":"The Unintended Consequences of Bilateralism: Treaty Shopping and International Tax Policy","year":2017,"lang":"en","type":"article","venue":"International Organization","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":69,"is_retracted":false,"has_abstract":true,"ca_institutions":"Université de Montréal","funders":"","keywords":"Bilateralism; Tax treaty; Treaty; International economics; Leverage (statistics); Autonomy; Constraint (computer-aided design); Business; International trade; Double taxation; Direct tax; Economics; Public economics; Political science; Law; Multilateralism","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":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0001373856,0.00008357373,0.00007383701,0.0001434863,0.0003997519,0.0007747193,0.0004670539,0.00003020999,0.0001548617],"category_scores_gemma":[0.001126138,0.00006374707,0.00001983919,0.0001288231,0.0003372489,0.001034687,0.0001876718,0.00004738778,0.0000301933],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00003585741,"about_ca_system_score_gemma":0.00003516992,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0005889527,"about_ca_topic_score_gemma":0.0001487916,"domain_scores_codex":[0.9993767,0.000005550924,0.0002151573,0.000138034,0.0001855976,0.00007900284],"domain_scores_gemma":[0.9984845,0.00002403701,0.0006202385,0.0001603746,0.0007032119,0.000007647454],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","study_design_scores_codex":[0.0000301642,0.00002877219,0.251271,0.00001201313,0.00006435991,0.000003725482,0.00007803495,0.00005437186,0.01196316,0.7254678,0.001449218,0.009577405],"study_design_scores_gemma":[0.001597773,0.00001189323,0.7855813,0.0001517249,0.00003960904,0.00003469756,0.0004826559,0.01073173,0.006331578,0.06419111,0.1304308,0.0004150811],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8041552,0.0000346859,0.001415352,0.1548056,0.002428193,0.0002187973,0.00002480983,0.00009796271,0.03681933],"genre_scores_gemma":[0.9960199,0.00007665879,0.00005931397,0.0006059745,0.000750363,0.000002554648,0.00005235154,0.0000110432,0.002421863],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.6612766,"threshold_uncertainty_score":0.7470636,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02445079548342297,"score_gpt":0.2635161971503019,"score_spread":0.239065401666879,"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."}}