{"id":"W3085356910","doi":"10.1017/aju.2020.52","title":"What is Unilateralism in International Taxation?","year":2020,"lang":"en","type":"article","venue":"AJIL Unbound","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of British Columbia","funders":"","keywords":"Base erosion and profit shifting; Unilateralism; Hegemony; Negotiation; International taxation; International business; Law and economics; Economics; Multilateralism; Political science; International relations; Transfer pricing; Tax competition; International trade; Political economy; International economics; Politics; Public economics; Tax reform; Law; Multinational corporation","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":"codex-gemma-dda1882f352a","candidate_categories":["insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.0000782061,0.00008831152,0.00008472439,0.00009722295,0.00005131981,0.0007590131,0.0001880272,0.00003128827,0.001427284],"category_scores_gemma":[0.0000604645,0.00008931694,0.00002970143,0.0003820329,0.0000228078,0.002415724,0.00008407731,0.00008190719,0.001052826],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00002087344,"about_ca_system_score_gemma":0.00001264921,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.000183698,"about_ca_topic_score_gemma":0.0001099959,"domain_scores_codex":[0.9993423,0.000004045819,0.0001819457,0.0001910213,0.0001677361,0.0001129227],"domain_scores_gemma":[0.9995537,0.000009808368,0.0002533828,0.00008795761,0.00008446228,0.00001068453],"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":[0.0002771762,0.0003359623,0.3989281,0.000300661,0.0001001292,0.0001799645,0.00628456,0.0009473162,0.004880509,0.3544427,0.1734655,0.05985737],"study_design_scores_gemma":[0.0007697644,0.000004009291,0.06019925,0.00005148455,0.000006579344,5.239186e-7,0.0005392758,0.01277361,0.000124722,0.0129343,0.9123719,0.0002245775],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8614385,0.0001118343,0.000217538,0.1129259,0.001557748,0.0001733183,0.000002565876,0.0001210455,0.02345156],"genre_scores_gemma":[0.9500417,0.00004214088,0.00004777828,0.04771312,0.0007809958,0.000006738172,0.00004392851,0.00001093929,0.001312684],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.7389064,"threshold_uncertainty_score":0.999725,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0309976212688214,"score_gpt":0.2385595521754005,"score_spread":0.2075619309065791,"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."}}