{"id":"W4366569674","doi":"10.32721/ctj.2023.71.1.pf.romano","title":"Policy Forum: The Income Taxation of Crypto Contracts","year":2023,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"International taxation; Income tax; Business; Tax law; Position (finance); Double taxation; Revenue; Capital gains tax; Agency (philosophy); Capital (architecture); Economics; Finance; Accounting; Public economics; Tax reform; Ad valorem tax","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":[0.00560931,0.000588473,0.0004769742,0.002256167,0.01227666,0.01267994,0.003225126,0.0134614,0.02526793],"category_scores_gemma":[0.02294566,0.0005520436,0.0006613866,0.003288497,0.005870905,0.004732368,0.002142861,0.008259063,0.002476877],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.1069021,"about_ca_system_score_gemma":0.2505135,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9608868,"about_ca_topic_score_gemma":0.9491846,"domain_scores_codex":[0.9898757,0.0007597312,0.0002084818,0.000612104,0.006123705,0.002420129],"domain_scores_gemma":[0.9879887,0.002376021,0.0004717756,0.0006301572,0.006985576,0.001547682],"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":[0.00003165974,0.00003330997,0.001043847,0.00006370456,0.000006597415,0.0001615994,0.0008090333,0.0005336006,0.0001818081,0.6422026,0.3376743,0.0172579],"study_design_scores_gemma":[0.00002420904,0.00001230039,0.002438955,0.0002097802,0.00001243765,0.00005153393,0.0006508739,0.0007750201,0.0002826533,0.020927,0.9745646,0.00005076498],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"commentary","genre_scores_codex":[0.01039481,0.007436069,0.00225361,0.3159828,0.002984173,0.0002478648,0.002366253,0.0002588078,0.6580756],"genre_scores_gemma":[0.2530027,0.01360506,0.005871862,0.1159796,0.001777119,0.00020925,0.001605217,0.0002666105,0.6076825],"genre_candidate":"commentary","genre_consensus":null,"teacher_disagreement_score":0.1069021,"threshold_uncertainty_score":0.7756326,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01520256221390785,"score_gpt":0.2006274734562526,"score_spread":0.1854249112423447,"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."}}