{"id":"W4390293671","doi":"10.59403/n69e31","title":"Tax Treaty News","year":2011,"lang":"en","type":"article","venue":"Bulletin for international taxation","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Tax treaty; Treaty; Tax planning; Double taxation; Law and economics; Business; Political science; Tax law; Public economics; International economics; Tax avoidance; International trade; Economics; 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":["insufficient_payload"],"category_scores_codex":[0.0001464379,0.000106441,0.00008082078,0.0001517484,0.0000961664,0.0001113647,0.0002007019,0.0000416464,0.004483524],"category_scores_gemma":[0.0005531011,0.0001024913,0.00007754988,0.0001054839,0.00002168149,0.0003001921,0.00004253612,0.0000437526,0.001519567],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00003155936,"about_ca_system_score_gemma":0.000008316304,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.000651839,"about_ca_topic_score_gemma":0.0001144821,"domain_scores_codex":[0.9992717,0.000003633564,0.0002289263,0.0002023136,0.0001728835,0.0001205531],"domain_scores_gemma":[0.9986861,0.00002036248,0.000733954,0.0001075152,0.0004435374,0.000008532148],"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":[0.0003943917,0.0002603483,0.03052304,0.00005089432,0.00005203508,0.000003125741,0.0001124577,0.0000413182,0.0005273908,0.461569,0.4651161,0.04134997],"study_design_scores_gemma":[0.0005677034,0.000008480998,0.02755369,0.00001433969,0.00001273101,7.970743e-7,0.00007015806,0.001230433,0.0003082832,0.009089482,0.9610023,0.0001415346],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.1484831,0.0000363578,0.05178158,0.01359756,0.005451785,0.001138712,0.00005107966,0.0004980201,0.7789618],"genre_scores_gemma":[0.9743314,0.000005885753,0.00383393,0.003223197,0.002130253,0.0001346709,0.0002631943,0.00002464664,0.01605276],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.8258483,"threshold_uncertainty_score":0.9992579,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.04759216414478757,"score_gpt":0.2313731064000677,"score_spread":0.1837809422552802,"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."}}