{"id":"W2890169505","doi":"10.2139/ssrn.3232114","title":"The Corporate Governance of Profit Shifting","year":2018,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Waterloo","funders":"","keywords":"Ceteris paribus; Multinational corporation; Corporate governance; Subsidiary; Profit (economics); Business; Corporate tax; Accounting; Tax planning; Earnings; Economics; Tax avoidance; Finance; Microeconomics; Double taxation","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":[0.002123331,0.0001196949,0.0001929841,0.000661194,0.001153735,0.005550275,0.0004471451,0.001342522,0.004501999],"category_scores_gemma":[0.005715204,0.0001862757,0.0001659182,0.0007849049,0.005325169,0.002316347,0.00145501,0.001152176,0.0003311536],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002037074,"about_ca_system_score_gemma":0.00231883,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003885532,"about_ca_topic_score_gemma":0.005195536,"domain_scores_codex":[0.9983916,0.0007112988,0.00004471304,0.0002071386,0.0002638382,0.0003813977],"domain_scores_gemma":[0.9973008,0.001160125,0.0005130308,0.0003439815,0.0003947772,0.0002872961],"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":[0.00001924666,0.00002121371,0.002949306,0.00001208861,0.00001113612,0.00004878945,0.001048756,0.002199773,0.0002577339,0.9854099,0.001027452,0.006994585],"study_design_scores_gemma":[0.00001404655,0.00001492518,0.008551087,0.00002828702,0.00001085657,0.0000335691,0.001141411,0.002711356,0.0002542096,0.975448,0.01178174,0.00001059819],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.5584515,0.001778069,0.02014204,0.01239587,0.0001295034,0.0000433662,0.00007319055,0.00003496159,0.4069516],"genre_scores_gemma":[0.9960193,0.0000941153,0.000180134,0.00008136818,0.00002240061,0.000004409205,0.000004353234,0.000003090051,0.003590768],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.005550275,"threshold_uncertainty_score":0.01506066,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01591373497679513,"score_gpt":0.2131927725630692,"score_spread":0.1972790375862741,"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."}}