{"id":"W4225397879","doi":"10.5744/ftr.2009.1011","title":"Understanding the OECD Model of Tax Convention: The Lesson of History","year":2022,"lang":"en","type":"article","venue":"Florida Tax Review","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":8,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Convention; League; Political science; Alliance; Football; Period (music); Economic history; Law; History; Philosophy","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":"codex-gemma-dda1882f352a","candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0008439693,0.00008727384,0.0002215532,0.00004758317,0.0001905363,0.00001613716,0.000325428,0.00001257684,0.002357134],"category_scores_gemma":[0.00005716366,0.0000538467,0.0001450071,0.0001895888,0.00007480234,0.0002033369,0.0001520681,0.0001357602,0.0000330626],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001078448,"about_ca_system_score_gemma":0.00003225429,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0003444255,"about_ca_topic_score_gemma":0.00003748896,"domain_scores_codex":[0.9991025,0.00004331794,0.0003227018,0.0001107826,0.0003240838,0.00009665371],"domain_scores_gemma":[0.9990005,0.00003623239,0.0006211384,0.000277456,0.00006037735,0.0000042227],"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":[0.00001367807,0.00003973013,0.0001898331,0.003212872,0.00003829571,9.006525e-7,0.0003069433,0.0009172194,0.0001588209,0.7407237,0.2529975,0.001400587],"study_design_scores_gemma":[0.0001110815,0.000004770161,0.00005432183,0.0002689283,0.0001019055,5.212818e-7,0.0003854213,0.002533701,0.000007883857,0.001440335,0.995021,0.00007016747],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"review","genre_gemma":"empirical","genre_scores_codex":[0.009229542,0.5047282,0.01089845,0.03120017,0.00567107,0.003264988,0.00005918125,0.0001824649,0.434766],"genre_scores_gemma":[0.9888099,0.00293701,0.00001658664,0.003429665,0.0002848841,0.00006651475,0.00001563951,0.00001393111,0.004425843],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.9795804,"threshold_uncertainty_score":0.9985548,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.177583669292312,"score_gpt":0.2665796318253003,"score_spread":0.08899596253298828,"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."}}