{"id":"W7066714429","doi":"","title":"International Tax Law in Canada: Taxation of Cross-Border Income in the Canadian Context","year":2024,"lang":"en","type":"article","venue":"eYLS (Yale Law School)","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"International taxation; Double taxation; Tax law; Income tax; Context (archaeology); Gross income; State income tax; Direct tax","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":[0.0003425312,0.0001023872,0.00012141,0.0001933524,0.00008666381,0.0005602455,0.0002614493,0.00004873011,0.00174462],"category_scores_gemma":[0.0001500533,0.00008431257,0.00003015951,0.0004385957,0.0000596713,0.001001669,0.00003642875,0.0002302825,0.0001424102],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0003839923,"about_ca_system_score_gemma":0.0003833548,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9997317,"about_ca_topic_score_gemma":0.9999829,"domain_scores_codex":[0.9990253,0.00001753861,0.000297681,0.0001707385,0.0002966741,0.0001920279],"domain_scores_gemma":[0.9995536,0.00004469271,0.0001335633,0.0001391456,0.0001099125,0.00001906496],"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":[0.000007884061,0.00001313661,0.1386514,0.00005482322,0.00001106936,0.00004464197,0.0001696571,0.0002064778,0.00001700662,0.8571736,0.002482742,0.001167558],"study_design_scores_gemma":[0.000233686,0.000001732878,0.1467371,0.00007992547,0.000003698994,9.507033e-7,0.0003045607,0.0009969864,0.00001719777,0.0009467,0.8505787,0.00009875227],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.6563703,0.0003078952,0.000006302151,0.005608002,0.001132791,0.0002623159,0.00003212634,0.00002760062,0.3362527],"genre_scores_gemma":[0.9928173,0.000002883191,0.00001190698,0.005665039,0.0003623304,0.00002277114,0.00005135067,0.00001187079,0.0010545],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.8562269,"threshold_uncertainty_score":0.9991679,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01237003103962117,"score_gpt":0.281379264307431,"score_spread":0.2690092332678098,"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."}}