{"id":"W4394586809","doi":"10.59403/2a43jtb016","title":"Chapter 16: Improving Taxpayers’ Rights in the Settlement of Cross-Border Tax Disputes","year":2023,"lang":"en","type":"book-chapter","venue":"EC and international tax law series.","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Settlement (finance); Business; Law and economics; Law; Political science; Economics; Finance","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":[0.0002449836,0.0002679107,0.0002542484,0.000199531,0.0002064563,0.0003606303,0.0003173625,0.0001242611,0.003265296],"category_scores_gemma":[0.00003173268,0.0001966683,0.0001016699,0.0000492277,0.0002360765,0.00102488,0.0003013987,0.0002309404,0.0001458522],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00003041977,"about_ca_system_score_gemma":0.000009234231,"about_ca_topic_candidate":true,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.006934241,"about_ca_topic_score_gemma":0.009785145,"domain_scores_codex":[0.9986543,0.00000422842,0.0004475879,0.0003179725,0.0004094728,0.0001664313],"domain_scores_gemma":[0.9990224,0.00004208098,0.0005091333,0.0001941017,0.0002209703,0.00001132276],"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":[0.00002841835,0.0000148802,0.000310302,0.00006806176,0.00005463541,0.000009254139,0.0001990328,0.000004788847,0.00001150573,0.9966415,0.001474091,0.001183592],"study_design_scores_gemma":[0.0003146853,0.00001449048,0.0008951278,0.0001274919,0.0000222938,0.000002411852,0.00007873034,0.00006449704,0.00002164015,0.03718979,0.9610403,0.0002285537],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"other","genre_gemma":"other","genre_scores_codex":[0.002068348,0.0001131914,0.00002685591,0.001858717,0.00100619,0.0002975232,0.0001756588,0.00005283504,0.9944007],"genre_scores_gemma":[0.4366805,0.00005758009,0.00003622818,0.001564705,0.001153487,0.00002436463,0.0003661696,0.00003593163,0.560081],"genre_candidate":"other","genre_consensus":"other","teacher_disagreement_score":0.9595662,"threshold_uncertainty_score":0.9996787,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01979937223225449,"score_gpt":0.2902957411271354,"score_spread":0.2704963688948809,"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."}}