{"id":"W4390294845","doi":"10.59403/17bj1gh","title":"Tax Treaty Case Law News","year":2014,"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":"Tax treaty; Tax law; Residence; Treaty; Double taxation; Capital (architecture); International taxation; Remittance; Capital gains tax; Business; Law; Economics; Law and economics; Political science; Tax reform; Geography; Demographic economics","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":[0.0002263772,0.0001165487,0.00009879739,0.0001232843,0.0001708131,0.0003147904,0.0001450111,0.00005357937,0.001606278],"category_scores_gemma":[0.0009366442,0.0001100328,0.00008447894,0.00007340309,0.00002863552,0.0003256802,0.00003941475,0.00005224375,0.001067723],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00003159057,"about_ca_system_score_gemma":0.0000035171,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.006307089,"about_ca_topic_score_gemma":0.001047566,"domain_scores_codex":[0.9992223,0.000008390701,0.0002374075,0.00021246,0.0001901484,0.0001292849],"domain_scores_gemma":[0.9988649,0.00006606274,0.000540846,0.0001180175,0.0003990974,0.00001105376],"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":[0.00005621998,0.00005428129,0.0008132177,0.00002266278,0.00001764676,0.000006150611,0.00002845497,0.0001046686,0.00005651821,0.8659268,0.1230006,0.009912806],"study_design_scores_gemma":[0.0006452051,0.00000989104,0.0005581632,0.00001248426,0.00001704364,0.00001398904,0.0000714903,0.005241908,0.00009578442,0.004322045,0.9888756,0.0001363685],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.07243546,0.00002930216,0.03805648,0.02445777,0.004017363,0.0008050725,0.00003732046,0.0004293985,0.8597319],"genre_scores_gemma":[0.9804223,0.000001174052,0.001594739,0.005630535,0.003600449,0.0000787597,0.0002545802,0.00002100048,0.008396471],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.9079868,"threshold_uncertainty_score":0.9997101,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01777626683418506,"score_gpt":0.248407110870174,"score_spread":0.2306308440359889,"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."}}