{"id":"W4390288667","doi":"10.59403/3wmfd7","title":"The Cameco Decision: A Welcome Glimpse of Transfer Pricing in the Post-BEPS World","year":2019,"lang":"en","type":"article","venue":"International Transfer Pricing Journal","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Transfer pricing; Base erosion and profit shifting; Profit (economics); Transactional leadership; Set (abstract data type); Economics; Business; Microeconomics; Multinational corporation; International taxation; Computer science; Public economics; Management; Tax reform; Finance","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":[],"consensus_categories":[],"category_scores_codex":[0.001439375,0.0001716446,0.0001944289,0.0004525309,0.0002253242,0.0004955301,0.0008599332,0.00003883005,0.0005229506],"category_scores_gemma":[0.000103894,0.0001016817,0.000178583,0.0006620411,0.00004888437,0.0008547039,0.00003116763,0.000523025,0.00008349257],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0000629291,"about_ca_system_score_gemma":0.00005161715,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0001347663,"about_ca_topic_score_gemma":0.0007051237,"domain_scores_codex":[0.9980513,0.00004051047,0.0006842338,0.0001861725,0.0007833369,0.0002543791],"domain_scores_gemma":[0.9988495,0.0004141461,0.0001311393,0.0001927796,0.0003976117,0.00001479834],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.002648942,0.0008778604,0.443068,0.0002640681,0.000477071,0.0002443119,0.00691544,0.01293402,0.02232496,0.3425421,0.003219706,0.1644836],"study_design_scores_gemma":[0.008486701,0.0001423939,0.6325838,0.001708487,0.0001339904,0.0003380321,0.004691895,0.01637457,0.001221572,0.02099383,0.3123102,0.001014536],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9614493,0.0001183271,0.008099163,0.009198239,0.001750069,0.0003047172,0.00000350441,0.00002040622,0.01905627],"genre_scores_gemma":[0.9964541,0.0000639903,0.00009429479,0.002163966,0.0007423264,0.000007017553,0.000004868363,0.00001934721,0.0004501409],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.3215483,"threshold_uncertainty_score":0.5725942,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01423670698685241,"score_gpt":0.2339067267441566,"score_spread":0.2196700197573042,"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."}}