{"id":"W4400857182","doi":"10.1111/1911-3846.12963","title":"The general anti‐avoidance rule","year":2024,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":10,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Taxpayer; Tax avoidance; Multinational corporation; Enforcement; Database transaction; Business; Corporate tax; Law and economics; Accounting; Economics; Double taxation; Political science; Law; Finance","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["sts","scholarly_communication","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.004627577,0.0002006043,0.0001764412,0.0004074507,0.001593921,0.00444038,0.0007899666,0.00008015193,0.0001560198],"category_scores_gemma":[0.0006334339,0.0001426587,0.0001087929,0.001927759,0.0003126352,0.002419677,0.0004666908,0.0007635981,0.003459223],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00005248019,"about_ca_system_score_gemma":0.0002541177,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0004191744,"about_ca_topic_score_gemma":0.00005053357,"domain_scores_codex":[0.9974588,0.00006687921,0.0003979894,0.0005297031,0.0008935118,0.0006531472],"domain_scores_gemma":[0.9983593,0.0004324073,0.0001318322,0.000495544,0.0005585724,0.00002229943],"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":[0.00006864864,0.00006122282,0.04565167,0.0004311898,0.00005545876,0.0001615306,0.0001042637,0.00004042511,0.009074753,0.2334464,0.6649216,0.04598279],"study_design_scores_gemma":[0.0001673827,0.000004540337,0.008651898,0.0001754445,0.000002395529,0.000002942783,0.0002611611,0.01669353,0.0001994339,0.01079508,0.9628377,0.0002084799],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7270882,0.01043083,0.0001460141,0.01918955,0.002060242,0.0006033228,0.000004764303,0.0007471414,0.23973],"genre_scores_gemma":[0.9778017,0.00008671649,0.00003161652,0.0007767194,0.004072634,0.00006190223,0.00002804076,0.00005607645,0.01708457],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.2979161,"threshold_uncertainty_score":0.9997059,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.07554888554612955,"score_gpt":0.3331004183830661,"score_spread":0.2575515328369365,"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."}}