{"id":"W4392374667","doi":"10.1111/1911-3846.12943","title":"Third‐party reporting and cross‐border tax planning","year":2024,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":9,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Toronto","funders":"Southern Methodist University; North Carolina State University; Ohio State University; Brigham Young University","keywords":"Business; Tax planning; Political science; Accounting; Tax avoidance; Double taxation; Finance","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.009207434,0.0001801084,0.0003357466,0.0008705321,0.001097844,0.002986295,0.0007440304,0.0007091907,0.00470848],"category_scores_gemma":[0.04250659,0.0001443642,0.0003491704,0.001734602,0.001399125,0.001659223,0.002555307,0.001768294,0.0004164383],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001790002,"about_ca_system_score_gemma":0.00254448,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.007105183,"about_ca_topic_score_gemma":0.007010697,"domain_scores_codex":[0.9911296,0.003960395,0.0007533744,0.0006215288,0.002460352,0.00107473],"domain_scores_gemma":[0.8791177,0.03247156,0.0670623,0.01029026,0.008586853,0.002471363],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0006496729,0.001134462,0.7499427,0.000264653,0.0001906468,0.0005956085,0.006746053,0.01189569,0.002126263,0.08997022,0.004973423,0.1315107],"study_design_scores_gemma":[0.00007449158,0.0006129937,0.9027868,0.0005086272,0.0001274313,0.000447641,0.01067023,0.009796176,0.008617926,0.03028757,0.03595011,0.0001200144],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9614452,0.000533868,0.00388004,0.001140411,0.00004868859,0.00009166038,0.0001830675,0.00003116387,0.03264581],"genre_scores_gemma":[0.9982456,0.00008046049,0.0006175652,0.00006968617,0.000008742591,0.00001344957,0.00006807176,0.000003326241,0.0008930622],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.009207434,"threshold_uncertainty_score":0.04869413,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.1219654857089428,"score_gpt":0.4150075728610542,"score_spread":0.2930420871521114,"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."}}