{"id":"W2912358985","doi":"10.59403/her9d7","title":"Confronting Conflicts of Qualification in Tax Treaty Law: The Principle of Common Interpretation and the New Approach Revisited","year":2018,"lang":"en","type":"article","venue":"World Tax Journal","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":8,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Interpretation (philosophy); Convention; Treaty; Foundation (evidence); Common law; Tax treaty; Law; Political science; Law and economics; Vienna Convention on the Law of Treaties; Tax law; Double taxation; International law; Economics; Computer science; Public international law","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":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001225528,0.00007262987,0.0001802949,0.0001339677,0.0001417925,0.0001596318,0.0001595288,0.0000226079,0.00008732607],"category_scores_gemma":[0.0001855753,0.00004138801,0.00004046914,0.0002984422,0.0002062344,0.0003653699,0.00004248824,0.000163101,0.00000623759],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00001054677,"about_ca_system_score_gemma":0.000009964945,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001854487,"about_ca_topic_score_gemma":0.001317921,"domain_scores_codex":[0.9991802,0.00008022432,0.0004097708,0.00008254888,0.0001604999,0.00008674731],"domain_scores_gemma":[0.9987392,0.00008478714,0.0008796405,0.0001338103,0.0001541259,0.000008373048],"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":[0.0004609864,0.00007867602,0.02524432,0.000107748,0.00005040692,5.560122e-7,0.005656273,0.00006500087,0.0008847719,0.9537365,0.002990034,0.01072474],"study_design_scores_gemma":[0.004852079,0.00002697595,0.115484,0.0005772008,0.0001690623,0.00001552668,0.002596809,0.05072055,0.0009451188,0.007399672,0.8169585,0.0002545628],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7548888,0.001438543,0.01130121,0.007651873,0.0003354821,0.0009517716,0.000003876598,0.00003555448,0.2233929],"genre_scores_gemma":[0.9974045,0.00001109591,0.0003221603,0.0004542236,0.0003948114,0.000002511385,0.000005145222,0.000006245139,0.001399305],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.9463368,"threshold_uncertainty_score":0.2803442,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02551537576445152,"score_gpt":0.282776321441455,"score_spread":0.2572609456770035,"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."}}