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4,299,418 works, Canadian by any of four routes.

Every filter state is a URL; the URL is the query; the query is citable via /q/⟨hash⟩. The page, the API and the export parse the same parameters.

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The current cohort, streamed from the database: every work column, the machine labels, the provisional scores, and the per-row validation status. Exports are capped at 100,000 rows. Mints a permanent /q/ link for this exact query. The same filters always produce the same link, whoever asks.

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Taxation and Legal Issues
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Direct Codex and Gemma labels are unvalidated and sparse. Distilled predictions cover the full frame and are also unvalidated. Choose the evidence source explicitly; absence of a direct label is never a negative label.

affaffiliation
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The four routes compose: require the funder route and exclude affiliation to get the funder-only stratum no affiliation-based frame ever sees.

994 results · 1 filter active ·
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20002025
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Machine labels · sparse coverage
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An unlabeled work is unknown, not a negative. Label coverage is reported on every query.
994 works in the cohort · of 4,299,418page 5 of 20

Labels cover 1 of 994 works in this cohort. The rest are unlabeled, which is not a negative label: the label table is sparse today and grows as labeling rounds land.

Distilled predictions cover 994 of 994 works in this cohort. Predictions are machine_predicted_unvalidated teacher distillation outputs. Candidate is the union; consensus is the intersection.

aboutno affunlabeled
A Hard Step for Soft-Moc
Scott Wilkie, Janice McCart
2013· article· en· International Transfer Pricing Journal· Business, Management and Accounting
distilled prediction:candidate · insufficient_payloadconsensus · none
1
citations
affunlabeled
Hitchhiker's Guide to Comparative Tax Scholarship
Kim Brooks
2021· article· en· Florida Tax Review· Business, Management and Accounting
distilled prediction:candidate · insufficient_payloadconsensus · insufficient_payload
1
citations
aboutno affunlabeled
Restitution of Overpaid Tax
Steven Elliott, Birke Häcker, Charles Mitchell
2013· book· en· Hart eBooks· Business, Management and Accounting
distilled prediction:candidate · insufficient_payloadconsensus · insufficient_payload
1
citations
aboutno affunlabeled
Supreme Court Ruling in GlaxoSmithKline Case
Vivek Krishnamurthy
2013· article· en· International Transfer Pricing Journal· Business, Management and Accounting
distilled prediction:candidate · insufficient_payloadconsensus · none
1
citations
venueaboutno affunlabeled
Corporate Tax Planning: Strategies for Troubled Times, Again
Christopher J. Steeves, Kathryn Walker
2021· article· en· Canadian Tax Journal/Revue fiscale canadienne· Business, Management and Accounting
distilled prediction:candidate · metaepi_narrow+scholarly_communication+insufficient_payloadconsensus · none
1
citations
aboutno affunlabeled
Tax Treaty Abuse: Is Canada responding effectively?
Geoffrey Loomer
2009· preprint· en· RePEc: Research Papers in Economics· Business, Management and Accounting
distilled prediction:candidate · metaepi_narrowconsensus · none
1
citations
affvenueunlabeled
TREBILCOCK ON TAX AVOIDANCE
Benjamin Alarie
2010· article· en· University of Toronto Law Journal· Business, Management and Accounting
distilled prediction:candidate · insufficient_payloadconsensus · none
1
citations
aboutno affunlabeled
Mexico’s Tax Treaties – Recent Developments
L.R. Lara Ramos
2010· article· en· Bulletin for international taxation· Business, Management and Accounting
distilled prediction:candidate · insufficient_payloadconsensus · insufficient_payload
1
citations
affno abstractunlabeled
Buitenlandse belastingen in internrechtelijke inkomstenbelastingen
2022· article· nl· Ghent University Academic Bibliography (Ghent University)· Business, Management and Accounting
distilled prediction:candidate · metaepi_narrow+bibliometrics+sts+research_integrity+insufficient_payloadconsensus · bibliometrics
1
citations
aboutno affunlabeled
Tax Treaty Case Law News
Brian J. Arnold
2013· article· en· Bulletin for international taxation· Business, Management and Accounting
distilled prediction:candidate · insufficient_payloadconsensus · insufficient_payload
1
citations
aboutno affunlabeled
Chapter 10 – Australia
Michael Dirkis
2010· book-chapter· en· EC and international tax law series.· Business, Management and Accounting
distilled prediction:candidate · metaepi_narrow+insufficient_payloadconsensus · insufficient_payload
1
citations
aboutno affunlabeled
The Defence of Passing On
2006· book· en· Hart Publishing eBooks· Business, Management and Accounting
distilled prediction:candidate · scholarly_communicationconsensus · none
1
citations
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