{"id":"W3023791405","doi":"10.2139/ssrn.3550803","title":"Taxation of the Digital Economy: Preliminary Analysis of OECD Pillar 1 Impact Assessment + KPMG Transfer Pricing Study of Amounts B &amp;amp; C (Presentation Slides)","year":2020,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":false,"ca_institutions":"McGill University","funders":"","keywords":"Transfer pricing; Pillar; Business; Presentation (obstetrics); Economics; Finance; Engineering","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":[0.001882616,0.0004170813,0.0005119745,0.004082461,0.000728616,0.002053702,0.0006336119,0.0004410948,0.00563894],"category_scores_gemma":[0.006161019,0.0001641155,0.001015412,0.007244959,0.0006566935,0.001284319,0.001072213,0.0006380152,0.0008040288],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003733314,"about_ca_system_score_gemma":0.002344321,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.1094835,"about_ca_topic_score_gemma":0.08025991,"domain_scores_codex":[0.9983727,0.0004718936,0.00005086074,0.00007296263,0.0007522959,0.0002793425],"domain_scores_gemma":[0.9967868,0.001365223,0.00047416,0.0003053738,0.0009192989,0.0001491748],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"not_applicable","study_design_scores_codex":[0.004244499,0.002003654,0.4701254,0.0008748192,0.0007132927,0.001596407,0.000958562,0.1040885,0.002294987,0.14259,0.03893262,0.2315773],"study_design_scores_gemma":[0.0001444117,0.0009989404,0.8878477,0.0002000692,0.0006843741,0.00033921,0.00234123,0.03531941,0.006274872,0.01898993,0.04677299,0.00008684136],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.855336,0.001997269,0.003091983,0.001238242,0.00006422,0.0003856562,0.00829881,0.000117237,0.1294705],"genre_scores_gemma":[0.9850429,0.001274083,0.0008559522,0.0001794013,0.00003465253,0.00007116878,0.003422665,0.00002109427,0.009097915],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1094835,"threshold_uncertainty_score":0.2176924,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02106580126600061,"score_gpt":0.2672912938897067,"score_spread":0.2462254926237061,"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."}}