{"id":"W4320153483","doi":"10.32721/ctj.2022.70.4.ustd","title":"Selected US Tax Developments: Disclosure Requirements Aimed at Shell Companies","year":2022,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Business; Accounting; Transparency (behavior); Control (management); Affect (linguistics); Government (linguistics); Finance; Economics; Management","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"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":[0.01039598,0.0006704518,0.0005214349,0.004499401,0.003376166,0.003789,0.00185531,0.004799233,0.02417066],"category_scores_gemma":[0.03035401,0.0009292534,0.0006181396,0.003290054,0.0007244232,0.001478006,0.001217396,0.002649222,0.01023542],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.004586038,"about_ca_system_score_gemma":0.0108178,"about_ca_topic_candidate":true,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.04516568,"about_ca_topic_score_gemma":0.08722977,"domain_scores_codex":[0.9889867,0.001889284,0.001537366,0.0004626346,0.005595336,0.00152868],"domain_scores_gemma":[0.9680077,0.01159427,0.003144074,0.0027255,0.01305255,0.001475873],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","study_design_scores_codex":[0.001496681,0.00112135,0.01764831,0.001332419,0.00004219845,0.003591835,0.004292744,0.002995168,0.01606576,0.1082196,0.7406915,0.1025024],"study_design_scores_gemma":[0.0003623563,0.000366384,0.03909315,0.0006528911,0.00005533919,0.0009003789,0.00101393,0.002207506,0.01157685,0.004558599,0.9390759,0.0001367343],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"other","genre_gemma":"other","genre_scores_codex":[0.1483822,0.001142589,0.008403271,0.01216831,0.001176817,0.01407739,0.02530946,0.00280084,0.7865392],"genre_scores_gemma":[0.4614503,0.003345945,0.03609742,0.01730085,0.001493749,0.009815631,0.03445679,0.0008360491,0.4352031],"genre_candidate":"other","genre_consensus":"other","teacher_disagreement_score":0.9548343,"threshold_uncertainty_score":0.0898056,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01982222329179099,"score_gpt":0.1846931308161701,"score_spread":0.1648709075243792,"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."}}