{"id":"W4410236531","doi":"10.32721/ctj.2025.73.1.baezmoreno","title":"Irrelevant or Even Worse? The Vicious Dilemma of the New Tax Treaty Preamble","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":"Preamble; Dilemma; Tax treaty; Treaty; Law and economics; Economics; Political science; Double taxation; Law; Public economics; Direct tax; Computer science; Philosophy; Telecommunications; Epistemology","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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.01179583,0.0004701095,0.0009036646,0.001189934,0.006626507,0.01366047,0.001852069,0.007119066,0.006393549],"category_scores_gemma":[0.02918394,0.0003258307,0.0005844051,0.0008132275,0.0194455,0.01452893,0.004303221,0.01891746,0.002165859],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.005770226,"about_ca_system_score_gemma":0.01007668,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01128359,"about_ca_topic_score_gemma":0.01578159,"domain_scores_codex":[0.9894596,0.004459023,0.0004118564,0.001462468,0.002954521,0.001252495],"domain_scores_gemma":[0.9928684,0.003185974,0.0006299253,0.000930853,0.001820087,0.0005647153],"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":[0.00001973746,0.00001398416,0.000161591,0.00003016588,0.000005762621,0.00006902359,0.0007968922,0.0001023041,0.00009214145,0.9493671,0.04063859,0.008702622],"study_design_scores_gemma":[0.00002240067,0.00002455505,0.0005506622,0.0003561174,0.00001371787,0.0001513766,0.002092349,0.0002315606,0.0002647603,0.6279544,0.3682917,0.00004647285],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"commentary","genre_gemma":"commentary","genre_scores_codex":[0.01231594,0.01096638,0.006656401,0.7574799,0.01168351,0.00003594751,0.0001295802,0.00006740969,0.2006649],"genre_scores_gemma":[0.5225033,0.008902373,0.01075741,0.3271149,0.01899755,0.000245838,0.000256557,0.0003342064,0.110888],"genre_candidate":"commentary","genre_consensus":"commentary","teacher_disagreement_score":0.01366047,"threshold_uncertainty_score":0.06238306,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01196930510212186,"score_gpt":0.200661085750831,"score_spread":0.1886917806487091,"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."}}