{"id":"W3121767347","doi":"","title":"Residence of Companies Under Tax Treaties and EC Law (Canada)","year":2009,"lang":"en","type":"article","venue":"eYLS (Yale Law School)","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Residence; Context (archaeology); Tax law; Income tax; Business; Law; Political science; Tax reform; Economics; Geography; Demographic economics","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":[0.001346619,0.0002567123,0.0002944727,0.001478412,0.01128514,0.007087688,0.001288384,0.003225184,0.007911943],"category_scores_gemma":[0.004352272,0.0003181051,0.0003272453,0.002498386,0.005972127,0.00155065,0.001540491,0.00308658,0.0009537062],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0565881,"about_ca_system_score_gemma":0.1248603,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9865264,"about_ca_topic_score_gemma":0.9919775,"domain_scores_codex":[0.9951925,0.0002334561,0.0001041046,0.0003558127,0.002185451,0.0019287],"domain_scores_gemma":[0.9976739,0.0003573785,0.0001405772,0.000100547,0.001403728,0.0003238677],"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":[0.00001250823,0.00001271398,0.002192226,0.00005722752,0.000004981328,0.0002811003,0.002941799,0.000316015,0.0002501604,0.8940704,0.08076853,0.01909245],"study_design_scores_gemma":[0.000009547437,0.00001296652,0.01052788,0.0002566484,0.00001527027,0.0001464331,0.002280742,0.0002913968,0.0003433744,0.01213842,0.9739251,0.00005229626],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.02679386,0.0065166,0.00169724,0.01698635,0.0004650264,0.0001400148,0.001391807,0.00008559718,0.9459236],"genre_scores_gemma":[0.5191651,0.008123939,0.003108995,0.01937454,0.0003045319,0.000125626,0.0009140476,0.00009519337,0.4487881],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.0565881,"threshold_uncertainty_score":0.4105773,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01579868774608088,"score_gpt":0.2281027451087166,"score_spread":0.2123040573626357,"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."}}