{"id":"W2789297527","doi":"","title":"Profit Shifting by Canadian Multinational Corporations: Prospects of Reversal under Canada's Country-by-Country Reporting Rules","year":2018,"lang":"en","type":"article","venue":"Dalhousie journal of legal studies","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"Dalhousie University","funders":"","keywords":"Base erosion and profit shifting; Multinational corporation; Profit (economics); Unitary state; Apportionment; Law; Economics; Business; Political science","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":true,"about_ca":true,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0009156978,0.0002038297,0.0004437308,0.0002095949,0.000529022,0.0002098949,0.0002158585,0.00006065015,0.00006947771],"category_scores_gemma":[0.002172516,0.0001751602,0.00005868174,0.0004229991,0.000189048,0.001125862,0.00006893941,0.0002334717,0.000006943864],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0003049393,"about_ca_system_score_gemma":0.0007164238,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.8253309,"about_ca_topic_score_gemma":0.9328747,"domain_scores_codex":[0.9974843,0.00001764057,0.001350967,0.000186058,0.0006539512,0.0003070442],"domain_scores_gemma":[0.9935482,0.00007226387,0.004210936,0.0001141201,0.002008528,0.00004596019],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0001419832,0.0001429671,0.2765713,0.0004900742,0.0008870576,0.0001900441,0.00139702,0.0001317772,0.002633383,0.0680735,0.6478513,0.001489531],"study_design_scores_gemma":[0.001048827,0.00006913781,0.03616917,0.0004345825,0.0001887413,0.00004239091,0.005827592,0.0004005546,0.0007362188,0.000938873,0.9536547,0.000489216],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9701251,0.003216021,0.0001136611,0.005401808,0.001611146,0.000374999,0.0001244457,0.00004382163,0.01898897],"genre_scores_gemma":[0.9957632,0.00002427402,0.000360581,0.001661201,0.001228517,0.00000442069,0.00004959657,0.00002464382,0.0008835785],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.3058033,"threshold_uncertainty_score":0.7142824,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02240880709952163,"score_gpt":0.2642316486831777,"score_spread":0.2418228415836561,"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."}}