{"id":"W4403017186","doi":"10.2139/ssrn.4971944","title":"Tax Treaties","year":2024,"lang":"en","type":"preprint","venue":"SSRN Electronic Journal","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"ca_institutions":"York University","funders":"","keywords":"Business; Political science","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"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":[0.00194181,0.001071231,0.00110825,0.004691743,0.004774903,0.007164501,0.001887992,0.008618852,0.110896],"category_scores_gemma":[0.007660305,0.0008353637,0.001195384,0.004242469,0.001016214,0.00285921,0.002367025,0.009744783,0.05764641],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.006244709,"about_ca_system_score_gemma":0.01084987,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.04281998,"about_ca_topic_score_gemma":0.05171729,"domain_scores_codex":[0.9965786,0.0002891461,0.0001696,0.0004550764,0.001790841,0.0007166591],"domain_scores_gemma":[0.998552,0.0002451879,0.00009133276,0.0002940132,0.0006868488,0.0001305894],"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":[0.00007471703,0.00006176398,0.0002268774,0.00008894658,0.00001751669,0.00008735356,0.0001206565,0.0001764071,0.0002673409,0.2309361,0.740833,0.02710934],"study_design_scores_gemma":[0.00001287959,0.000007282353,0.0005543685,0.00007575241,0.00001020445,0.00003440207,0.00003096912,0.0000747724,0.0001849541,0.008744531,0.9902599,0.00001004588],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"other","genre_gemma":"other","genre_scores_codex":[0.003123402,0.005548964,0.001132563,0.02084766,0.009026665,0.0002185862,0.008607494,0.0005763836,0.9509184],"genre_scores_gemma":[0.01369255,0.002352538,0.000585882,0.007573324,0.001334621,0.0002171237,0.002556654,0.0003171384,0.9713702],"genre_candidate":"other","genre_consensus":"other","teacher_disagreement_score":0.110896,"threshold_uncertainty_score":0.370984,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01155955545288635,"score_gpt":0.2395510631792673,"score_spread":0.227991507726381,"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."}}