{"id":"W3011647556","doi":"10.54648/taxi2020017","title":"‘Place of Effective Management’: Finding Guidelines in Case Law","year":2020,"lang":"en","type":"article","venue":"Intertax","topic":"Healthcare Quality and Management","field":"Health Professions","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Convention; Base erosion and profit shifting; Legislation; Treaty; Poetry; Tax treaty; Residence; Profit (economics); Tax law; Law; Political science; Double taxation; Meaning (existential); Law and economics; Business; Economics; Tax avoidance; Linguistics; Philosophy; Epistemology","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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.168687,0.0009533165,0.001585768,0.01437575,0.0150711,0.0272889,0.007721073,0.02128333,0.003547236],"category_scores_gemma":[0.2868171,0.001773905,0.001046967,0.009943175,0.0436607,0.03782548,0.01114464,0.013802,0.001146092],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.02421987,"about_ca_system_score_gemma":0.04656444,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01660284,"about_ca_topic_score_gemma":0.02889891,"domain_scores_codex":[0.8191616,0.1167059,0.02175128,0.007876913,0.02810967,0.006394471],"domain_scores_gemma":[0.6750699,0.2628847,0.01359976,0.01196884,0.03223573,0.004241011],"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":[0.000006446209,0.00005032937,0.0008488107,0.0002736907,0.000006990144,0.0004389953,0.01772283,0.0004335435,0.00007572806,0.9102347,0.03036553,0.03954236],"study_design_scores_gemma":[0.00002792791,0.0000418189,0.001027259,0.005932746,0.00001926224,0.0004515283,0.03708187,0.001642808,0.0003597478,0.5889936,0.3643031,0.0001183743],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"commentary","genre_gemma":"empirical","genre_scores_codex":[0.02822679,0.02781561,0.2152801,0.403608,0.003647217,0.002073862,0.0002874969,0.0004967566,0.3185641],"genre_scores_gemma":[0.5933174,0.01288404,0.3283568,0.04571408,0.001738733,0.002012189,0.000488134,0.0003613382,0.01512732],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.168687,"threshold_uncertainty_score":0.8921128,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.2421451866372079,"score_gpt":0.5464529378784252,"score_spread":0.3043077512412173,"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."}}