{"id":"W6990287937","doi":"","title":"Decision-making in the implementation of the BEPS 4 minimums standards","year":2022,"lang":"en","type":"other","venue":"Leiden Repository (Leiden University)","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Work (physics); Government (linguistics)","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0004077843,0.0002055002,0.0002351853,0.0006888119,0.0003128884,0.0001391395,0.001124621,0.00009397944,0.002587361],"category_scores_gemma":[0.00005850897,0.0001597066,0.0001565153,0.00139545,0.00008282698,0.0003223379,0.0005032468,0.0002758949,0.00001485546],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0002156312,"about_ca_system_score_gemma":0.0001675377,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003407914,"about_ca_topic_score_gemma":0.007690317,"domain_scores_codex":[0.9982826,0.00009616233,0.0002899281,0.0003214121,0.0008265387,0.0001833183],"domain_scores_gemma":[0.9981103,0.0001021193,0.001123838,0.0005364186,0.0001206838,0.000006657104],"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":[0.0001164214,0.0001110145,0.388317,0.0003342723,0.0001189927,0.0003733187,0.0004016438,0.0001263865,0.0001774626,0.01881629,0.5835862,0.007521048],"study_design_scores_gemma":[0.0004899239,0.000008266522,0.05840412,0.0002265585,0.0001087343,0.000004600259,0.003978166,0.00002394801,0.00001504909,0.0003027472,0.9362184,0.0002194202],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.05430331,0.0001690165,0.0001416147,0.0003549333,0.001187421,0.0009463956,0.00004039765,0.0001053108,0.9427516],"genre_scores_gemma":[0.7802047,0.00002171261,0.00008721853,0.0006468263,0.00088535,0.000008369303,0.00003006775,0.0001445281,0.2179712],"genre_candidate":"other","genre_consensus":null,"teacher_disagreement_score":0.7259014,"threshold_uncertainty_score":0.9983244,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.006861709756981947,"score_gpt":0.2238002285065996,"score_spread":0.2169385187496176,"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."}}