{"id":"W4410445262","doi":"10.3390/jrfm18050273","title":"An Interdisciplinary Study: Deferred Tax Implications of Lay-By Agreements for Financial Planning and Decision Making","year":2025,"lang":"en","type":"article","venue":"Journal of risk and financial management","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Tax planning; Business; Accounting; Finance; Actuarial science; Double taxation; Tax avoidance","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":[0.02259375,0.0003697712,0.0004203506,0.002422892,0.006574416,0.01315355,0.001452741,0.002619807,0.004134737],"category_scores_gemma":[0.04125229,0.0002703186,0.0006611535,0.003353206,0.01597109,0.01056018,0.005477082,0.004635345,0.0003440872],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.01008552,"about_ca_system_score_gemma":0.007405793,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003155324,"about_ca_topic_score_gemma":0.004401186,"domain_scores_codex":[0.974757,0.0211011,0.0005241708,0.0007860669,0.001805857,0.001025897],"domain_scores_gemma":[0.9309887,0.05724654,0.004226154,0.001971364,0.004522929,0.001044234],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.000141605,0.000404409,0.01503252,0.0006481911,0.00005401663,0.002444979,0.3889725,0.001752293,0.000560749,0.5371428,0.002828522,0.05001748],"study_design_scores_gemma":[0.00002992796,0.0001608285,0.0147386,0.002009677,0.00005218927,0.0007758149,0.7964619,0.002533344,0.0007078128,0.1136631,0.06881519,0.00005153518],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7141829,0.009974927,0.01940739,0.03034693,0.0006402353,0.0003017297,0.00006252209,0.00001174996,0.2250717],"genre_scores_gemma":[0.9898489,0.003325347,0.002296578,0.001311382,0.00009061922,0.00005351232,0.0000137981,0.000009996869,0.003049768],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02259375,"threshold_uncertainty_score":0.1194886,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0145272647955733,"score_gpt":0.3037531212074539,"score_spread":0.2892258564118806,"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."}}