{"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":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.000828707,0.0001023982,0.0002449238,0.00007606326,0.0001159808,0.000003385916,0.0001335477,0.0000827939,0.0002158596],"category_scores_gemma":[0.0002673275,0.00009503369,0.00004660654,0.000208837,0.00002702422,0.00007435629,0.0002164454,0.0003140877,0.0001992178],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001222791,"about_ca_system_score_gemma":0.00002292447,"about_ca_topic_candidate":true,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01095053,"about_ca_topic_score_gemma":0.01152802,"domain_scores_codex":[0.9981284,0.0005559979,0.0006811334,0.0002236435,0.0001227555,0.0002881219],"domain_scores_gemma":[0.9991152,0.0003730984,0.0001508265,0.0001767062,0.00008422357,0.0001000008],"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":[0.001215471,0.0002885356,0.02626592,0.02500275,0.0004670296,0.008918798,0.1404723,0.0002485185,0.0004769681,0.4395253,0.1584472,0.1986711],"study_design_scores_gemma":[0.005096044,0.0006756065,0.004967877,0.004731234,0.00009108434,0.00002607191,0.1124018,0.00303274,0.000684684,0.002058584,0.8655959,0.0006382884],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8229706,0.0002281095,0.003404028,0.05055355,0.0009994748,0.00350959,0.00004152661,0.000153126,0.11814],"genre_scores_gemma":[0.982104,0.00002197128,0.0008417573,0.01555394,0.0001044605,0.0001564286,0.00000408478,0.00001352007,0.001199857],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.7071487,"threshold_uncertainty_score":0.9956356,"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."}}