{"id":"W4206623672","doi":"10.2139/ssrn.3974213","title":"Offshore Activities and Corporate Tax Avoidance","year":2021,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Toronto","funders":"","keywords":"Tax avoidance; Submarine pipeline; Corporate tax; Business; Double taxation; Geology; Oceanography; Finance","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":[0.0003895695,0.000115687,0.0001233985,0.0007998461,0.0008625264,0.002232041,0.000212356,0.0006355927,0.007110836],"category_scores_gemma":[0.002559052,0.00006832018,0.0001961858,0.001270108,0.001231719,0.0008220585,0.001245417,0.001026159,0.0004585718],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0009267419,"about_ca_system_score_gemma":0.001113495,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.007873577,"about_ca_topic_score_gemma":0.01753537,"domain_scores_codex":[0.9997029,0.00009777318,0.00001607269,0.00001896385,0.00005348074,0.0001107307],"domain_scores_gemma":[0.9965889,0.0009473458,0.001516097,0.000126647,0.0002824854,0.000538516],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0005278654,0.0006146852,0.449133,0.0001648702,0.0001031723,0.00101973,0.004741718,0.003100914,0.0007479405,0.4457837,0.005478303,0.08858392],"study_design_scores_gemma":[0.00005574053,0.0002438408,0.6862419,0.0004205055,0.0001515835,0.00116696,0.02380329,0.002237563,0.0007912999,0.2121371,0.07270308,0.00004727174],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.77969,0.00211575,0.0006986459,0.002437685,0.0000399504,0.00001251607,0.0001122745,0.00000580706,0.2148873],"genre_scores_gemma":[0.9897592,0.0007667052,0.00005298364,0.0000501617,0.00001746469,0.000002249475,0.00003447988,0.000001973244,0.009314793],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.007873577,"threshold_uncertainty_score":0.02378809,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0149582416283983,"score_gpt":0.2050186432225017,"score_spread":0.1900604015941034,"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."}}