{"id":"W4390292862","doi":"10.59403/7zxw3z","title":"Corporate taxation in Canada : a cross-border perspective","year":2009,"lang":"en","type":"article","venue":"Bulletin for international taxation","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Corporate tax; Tax avoidance; Corporation; Business; Context (archaeology); Liability; Accounting; Double taxation; Perspective (graphical); Income tax; Relevance (law); International taxation; Principal (computer security); Tax reform; Public economics; Finance; Economics; Political science; Law","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":[0.0001963148,0.0001295361,0.0001168112,0.0002231676,0.00008937188,0.0002487479,0.0001516245,0.00004360043,0.00157151],"category_scores_gemma":[0.001713577,0.0001342624,0.00004563185,0.0002115294,0.0000158267,0.0004266169,0.00002007047,0.00008467957,0.000131065],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0005459713,"about_ca_system_score_gemma":0.0001180191,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.6693619,"about_ca_topic_score_gemma":0.451267,"domain_scores_codex":[0.9989443,0.000006864325,0.0003128179,0.0002550289,0.0003140833,0.000166893],"domain_scores_gemma":[0.9973847,0.00003564921,0.001503472,0.0000891213,0.0009766534,0.00001043468],"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":[0.0005077524,0.0001984965,0.07204983,0.00003023854,0.00003509186,0.000009296523,0.000228807,0.005445858,0.0002865353,0.8426583,0.06631543,0.01223431],"study_design_scores_gemma":[0.0008667904,0.00001008643,0.3441812,0.0000225726,0.000006014082,8.220858e-7,0.0003149287,0.006038163,0.00007858648,0.007500901,0.6408051,0.0001748557],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7716932,0.00007782985,0.004457675,0.03298872,0.002745747,0.001116836,0.00004177517,0.0001537147,0.1867245],"genre_scores_gemma":[0.9905134,0.000002720385,0.0004461954,0.003925069,0.0009507798,0.00004977508,0.0002344978,0.00001246642,0.003865073],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.8351575,"threshold_uncertainty_score":0.9993412,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01840746527809797,"score_gpt":0.3054171173817237,"score_spread":0.2870096521036257,"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."}}