{"id":"W3035640987","doi":"","title":"Treaty Shopping and the New Multilateral Tax Agreement—Is it Business as Usual in Canada?","year":2020,"lang":"en","type":"article","venue":"eYLS (Yale Law School)","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Treaty; Tax treaty; International trade; Business; International economics; International business; Tax law; Double taxation; Political science; Law; Economics; Finance","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":[0.004385252,0.0003345327,0.0004994281,0.001656207,0.02615137,0.02077098,0.002238271,0.006063887,0.01164696],"category_scores_gemma":[0.01299953,0.0005402706,0.0006719871,0.003691057,0.0152167,0.005726928,0.00374133,0.008747778,0.0007262726],"about_ca_system_candidate":true,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.1957322,"about_ca_system_score_gemma":0.3227453,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9957187,"about_ca_topic_score_gemma":0.9977022,"domain_scores_codex":[0.9888331,0.0009132446,0.0001706423,0.0009533026,0.004989478,0.004140304],"domain_scores_gemma":[0.9922541,0.001169714,0.000445602,0.0004251681,0.003244474,0.002460887],"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":[0.00005987852,0.00004376376,0.00625713,0.00006725714,0.00002010973,0.0004150009,0.005197705,0.0005245452,0.0002538147,0.8469972,0.1064784,0.03368525],"study_design_scores_gemma":[0.00004996836,0.000031085,0.02352785,0.0003958723,0.00005027648,0.0001791512,0.01516825,0.001601939,0.000423199,0.04712342,0.9111939,0.0002550783],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"other","genre_gemma":"other","genre_scores_codex":[0.1166025,0.00928335,0.00266448,0.2938417,0.001775952,0.0001359333,0.0009930107,0.0001512132,0.574552],"genre_scores_gemma":[0.7869689,0.005524659,0.002329189,0.0482018,0.0002664594,0.00005881507,0.0005269075,0.0001320064,0.1559913],"genre_candidate":"other","genre_consensus":"other","teacher_disagreement_score":0.1957322,"threshold_uncertainty_score":0.9328367,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01992574668753109,"score_gpt":0.2320595738712952,"score_spread":0.2121338271837642,"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."}}