{"id":"W3179094184","doi":"10.52468/2542-1514.2021.5(2).99-108","title":"Reservations and declarations to tax treaties","year":2021,"lang":"en","type":"article","venue":"Law Enforcement Review","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Base erosion and profit shifting; Convention; Tax treaty; Double taxation; International taxation; Political science; Action plan; Profit (economics); Tax law; Law and economics; Economics; Public economics; Business; Law; Tax avoidance; Tax reform","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":[0.01193968,0.0005116989,0.0004032591,0.002001599,0.004416162,0.007901731,0.001636303,0.002878601,0.0140766],"category_scores_gemma":[0.04447217,0.0003964529,0.0006411471,0.004410457,0.00654395,0.006597543,0.00359428,0.00633335,0.003583052],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00485205,"about_ca_system_score_gemma":0.00812192,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.007800366,"about_ca_topic_score_gemma":0.005271496,"domain_scores_codex":[0.9723742,0.01421459,0.001910936,0.002449576,0.007536092,0.001514633],"domain_scores_gemma":[0.9801205,0.009548212,0.002914773,0.002945584,0.004139028,0.000331851],"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":[0.00001552235,0.0000145807,0.0004239,0.00008107016,0.000004378814,0.00004603706,0.002381427,0.0002041676,0.00008294704,0.9590887,0.02716404,0.01049315],"study_design_scores_gemma":[0.00001559823,0.0000333489,0.001109154,0.0004952874,0.00001148604,0.0001389213,0.002519945,0.0004804814,0.0003721426,0.1292746,0.865509,0.00003995519],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.0301834,0.004640456,0.03252969,0.0227719,0.00595964,0.0005867846,0.001500336,0.0003331853,0.9014946],"genre_scores_gemma":[0.6653183,0.005397101,0.02454545,0.01488371,0.002660759,0.001340491,0.003780132,0.0007451479,0.2813289],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.0140766,"threshold_uncertainty_score":0.06314379,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0404147680402121,"score_gpt":0.2667759741532158,"score_spread":0.2263612061130037,"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."}}