{"id":"W4390294156","doi":"10.59403/1c6cfee","title":"The taxation of mergers and acquisitions in Canada","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":"Mergers and acquisitions; Business; Corporation; Investment (military); Principal (computer security); Accounting; Finance; Income tax; Double taxation; Industrial organization; Economics; Market economy; Political science","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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0006033205,0.0002754674,0.0002707047,0.001857609,0.007743774,0.004405531,0.0005976133,0.0009353346,0.003491047],"category_scores_gemma":[0.002984697,0.0002922665,0.0003784077,0.003484676,0.002559485,0.001004027,0.001148166,0.001689207,0.0002182211],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.1074276,"about_ca_system_score_gemma":0.1353446,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9922826,"about_ca_topic_score_gemma":0.9957308,"domain_scores_codex":[0.9975871,0.0001399459,0.000046726,0.00009088192,0.001402708,0.0007326357],"domain_scores_gemma":[0.9983659,0.0001655592,0.0001472684,0.00004878107,0.001008952,0.0002635043],"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":[0.00004944906,0.00002089855,0.008236494,0.00009734234,0.00001891079,0.0005619823,0.001977534,0.00284279,0.000592781,0.8986647,0.04920757,0.03772955],"study_design_scores_gemma":[0.00003879011,0.00004077799,0.05844861,0.0004400832,0.00009640407,0.0005499682,0.00355919,0.004690704,0.00167559,0.06531044,0.8650166,0.0001328833],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.1190814,0.01507392,0.003043834,0.02715915,0.0005320284,0.0001168787,0.001150367,0.00008537705,0.833757],"genre_scores_gemma":[0.8635631,0.01639863,0.002077591,0.002888778,0.0002002959,0.0000302964,0.0003771043,0.00003737311,0.1144268],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.1074276,"threshold_uncertainty_score":0.7794455,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.007701871759206533,"score_gpt":0.2118765201507601,"score_spread":0.2041746483915536,"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."}}