{"id":"W4406755681","doi":"10.32721/ctj.2024.72.4.ustd","title":"Selected US Tax Developments: Treaty Provides Unique Benefits to Canadians Migrating to the United States","year":2025,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","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; Treaty; Political science; International trade; Business; Tax law; Law; Double taxation","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow","sts","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.0005816773,0.0004108086,0.0003747439,0.00252317,0.00144334,0.001146702,0.0008537977,0.0001530697,0.0003104382],"category_scores_gemma":[0.0015657,0.0003627925,0.00008697584,0.005059924,0.00004515295,0.0005161067,0.00007342979,0.0005571323,0.0001449532],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00173815,"about_ca_system_score_gemma":0.001302989,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9744329,"about_ca_topic_score_gemma":0.9996082,"domain_scores_codex":[0.9972349,0.00006175959,0.0006140806,0.0004656537,0.0001671682,0.001456469],"domain_scores_gemma":[0.997251,0.00008802551,0.0002926057,0.0004031977,0.001122986,0.0008422372],"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":[0.00003281038,0.00002440347,0.04104235,0.0001110737,0.0001799554,0.0002914026,0.003808402,0.009854428,0.00006772328,0.005640696,0.9218341,0.01711262],"study_design_scores_gemma":[0.0002869667,0.00002253625,0.03818448,0.0003543348,0.00006107512,0.00003562562,0.002055282,0.001059356,0.00004905558,0.0001617371,0.957276,0.0004535798],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8178482,0.0002172109,0.0002818764,0.1715741,0.001052266,0.001038691,0.0002940778,0.00009556823,0.00759804],"genre_scores_gemma":[0.8819972,0.00002990631,0.0008348724,0.06519706,0.001259543,0.0001705117,0.0004201158,0.00009653068,0.04999428],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.106377,"threshold_uncertainty_score":0.9998902,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01089298522294793,"score_gpt":0.1980357173530017,"score_spread":0.1871427321300538,"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."}}