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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.

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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

Evidence

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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 1 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

Markets in Higher Education. Rhetoric or Reality

2004· book· en· Business, Management and Accounting

distilled prediction:candidate · insufficient_payloadconsensus · insufficient_payload

228

citations

affunlabeled

BEPS and the New International Tax Order

2016· article· en· eYLS (Yale Law School)· Business, Management and Accounting

distilled prediction:candidate · insufficient_payloadconsensus · insufficient_payload

citations

affunlabeled

The Constitutional Boundaries of European Fiscal Federalism

2022· book· en· Cambridge University Press eBooks· Business, Management and Accounting

distilled prediction:candidate · stsconsensus · none

citations

affaboutunlabeled

Policy Forum: Canada's GST and Financial Services--Where Are We Now and Where Could We Be?

2016· preprint· en· RePEc: Research Papers in Economics· Business, Management and Accounting

distilled prediction:candidate · metaepi_narrowconsensus · none

citations

affunlabeled

Inter-Nation Equity: The Development of an Important but Underappreciated International Tax Value

2008· article· en· eYLS (Yale Law School)· Business, Management and Accounting

distilled prediction:candidate · noneconsensus · none

citations

aboutno affunlabeled

Effective Tax Levels using the Devereux/Griffith Methodology : Project for the EU Commission TAXUD/2008/CC/099, Final Report 2012

2012· preprint· en· MADOC (University of Mannheim)· Business, Management and Accounting

distilled prediction:candidate · metaepi_narrowconsensus · none

citations

aboutno affunlabeled

Representative Bureaucracy in Action: Country Profiles from the Americas, Europe, Africa and Asia

2013· book· en· Medical Entomology and Zoology· Business, Management and Accounting

distilled prediction:candidate · insufficient_payloadconsensus · none

citations

aboutno affunlabeled

Tax Treaty Overrides: A Comparative Study of the Monist and the Dualist Approaches

2013· article· en· Intertax· Business, Management and Accounting

distilled prediction:candidate · noneconsensus · none

citations

affunlabeled

What Can Trade Teach Tax? Examining Reform Options for Art. 24 (Non-Discrimination) of the OECD Model

2010· article· en· World Tax Journal· Business, Management and Accounting

distilled prediction:candidate · noneconsensus · none

citations

aboutno affunlabeled

The Council of the European Union and access to documents

2005· article· en· European Law Review· Business, Management and Accounting

distilled prediction:candidate · insufficient_payloadconsensus · none

citations

aboutno affno abstractunlabeled

Reconciling Fundamental Social Rights and Economic Freedoms after Viking, Laval and Rüffert

2011· book· en· Nomos Verlagsgesellschaft mbH & Co. KG eBooks· Business, Management and Accounting

distilled prediction:candidate · metaepi_narrow+insufficient_payloadconsensus · insufficient_payload

citations

affunlabeled

The Prohibition against Arbitrary Conduct and the Fair and Equitable Treatment Standard under NAFTA Article 1105

2014· article· en· The Journal of World Investment & Trade· Business, Management and Accounting

distilled prediction:candidate · noneconsensus · none

citations

aboutno affunlabeled

Substantive equality revisited: A reply to Sandra Fredman

2016· article· en· International Journal of Constitutional Law· Business, Management and Accounting

distilled prediction:candidate · insufficient_payloadconsensus · none

citations

aboutno affunlabeled

Tampon Taxes, Discrimination, and Human Rights

2017· article· en· eYLS (Yale Law School)· Business, Management and Accounting

distilled prediction:candidate · sts+scholarly_communicationconsensus · none

citations

affunlabeled

Paradiplomatie identitaire et diplomatie en Belgique fédérale: le cas de la Flandre

2003· article· en· Canadian Journal of Political Science· Business, Management and Accounting

distilled prediction:candidate · noneconsensus · none

citations

affunlabeled

INTER-NATION EQUITY REVISITED

2020· article· en· Columbia Journal of Tax Law· Business, Management and Accounting

distilled prediction:candidate · insufficient_payloadconsensus · none

citations

venueno affunlabeled

2015· article· en· Contemporary Accounting Research· Business, Management and Accounting

distilled prediction:candidate · scholarly_communicationconsensus · none

citations

affunlabeled

Shifting Design Paradigms: Why Tomorrow's International Economic Law May Look More Like the Tax Regime than the WTO

2020· article· en· AJIL Unbound· Business, Management and Accounting

distilled prediction:candidate · scholarly_communication+insufficient_payloadconsensus · none

citations

aboutno affno abstractunlabeled

The Draft Monti II Regulation: An Inadequate Response to Viking and Laval

2011· article· en· Research Portal (King's College London)· Business, Management and Accounting

distilled prediction:candidate · stsconsensus · none

citations

aboutno affunlabeled

Multilingualism and Morality in Statutory Interpretation

2014· article· en· Portuguese National Funding Agency for Science, Research and Technology (RCAAP Project by FCT)· Business, Management and Accounting

distilled prediction:candidate · noneconsensus · none

citations

aboutno affno abstractunlabeled

<i>Halifax</i> and <i>Cadbury Schweppes</i>: one single European theory of abuse in tax law?

2006· article· en· EC Tax Review· Business, Management and Accounting

distilled prediction:candidate · noneconsensus · none

citations

aboutno affunlabeled

FREE MOVEMENT, FEDERALISM AND INSTITUTIONAL CHOICE: A CANADA-EU COMPARISON

2012· article· en· The Cambridge Law Journal· Business, Management and Accounting

distilled prediction:candidate · noneconsensus · none

citations

aboutno affunlabeled

10. Canada’s Evolving Tax Treaty Policy toward Low-Income Countries

2010· book-chapter· en· University of Toronto Press eBooks· Business, Management and Accounting

distilled prediction:candidate · metaepi_narrow+insufficient_payloadconsensus · none

citations

aboutno affunlabeled

International Tax Avoidance – Introduction

2017· article· en· Accounting Economics and Law - A Convivium· Business, Management and Accounting

distilled prediction:candidate · scholarly_communicationconsensus · none

citations

aboutno affunlabeled

Worrying Interpretation of Liable to Tax: OECD Clarification Would Be Welcome

2011· article· en· Intertax· Business, Management and Accounting

distilled prediction:candidate · insufficient_payloadconsensus · insufficient_payload

citations

affunlabeled

The Troubling Role of Tax Treaties

2015· article· en· eYLS (Yale Law School)· Business, Management and Accounting

distilled prediction:candidate · noneconsensus · none

citations

aboutno affunlabeled

A Principled Framework for Assessing General Anti-Avoidance Regimes

2016· article· en· SSRN Electronic Journal· Business, Management and Accounting

distilled prediction:candidate · noneconsensus · none

citations

affunlabeled

Taxation and the Third Country Dimension of Free Movement of Capital in EU Law: The ECJ's Rulings and Unresolved Issues

2009· article· en· SSRN Electronic Journal· Business, Management and Accounting

distilled prediction:candidate · noneconsensus · none

citations

aboutno affunlabeled

The David R. Tillinghast Lecture: Trade Agreements and Income Taxation: Interactions, Conflicts, and Resolutions

2004· article· en· SSRN Electronic Journal· Business, Management and Accounting

distilled prediction:candidate · noneconsensus · none

citations

affaboutunlabeled

Tax Treaty Treatment of Royalty Payments from Low-Income Countries: A Comparison of Canada and Australia's Policies

2007· article· en· eYLS (Yale Law School)· Business, Management and Accounting

distilled prediction:candidate · noneconsensus · none

citations

aboutno affunlabeled

Exit Charges for Migrating Individuals and Companies: Comparative and Tax Treaty Analysis

2013· article· en· Bulletin for international taxation· Business, Management and Accounting

distilled prediction:candidate · noneconsensus · none

citations

affunlabeled

What the Baucus Plan Reveals About Tax Competition

2013· article· en· SSRN Electronic Journal· Business, Management and Accounting

distilled prediction:candidate · scholarly_communication+insufficient_payloadconsensus · insufficient_payload

citations

affaboutunlabeled

From Dualism to Cooperative Federalism and Back?

2017· book-chapter· en· Oxford University Press eBooks· Business, Management and Accounting

distilled prediction:candidate · metaepi_narrowconsensus · none

citations

affunlabeled

The Dominant Voices in Double Taxation Agreements: A Critical Analysis of the “Dividend” Article in the Agreement between Uganda and the Netherlands

2009· article· en· International Community Law Review· Business, Management and Accounting

distilled prediction:candidate · noneconsensus · none

citations

aboutno affunlabeled

Anti-Avoidance and Tax Treaty Override: Pacta Sunt Servata?

2013· article· en· European Taxation· Business, Management and Accounting

distilled prediction:candidate · insufficient_payloadconsensus · none

citations

affunlabeled

Balancing National Interests in the Taxation of Electronic Commerce Business Profits

2000· article· en· SSRN Electronic Journal· Business, Management and Accounting

distilled prediction:candidate · noneconsensus · none

citations

affunlabeled

The impact of accounting differences between France and Belgium

2002· article· fr· Comptabilité - Contrôle - Audit· Business, Management and Accounting

distilled prediction:candidate · metaepi_narrow+insufficient_payloadconsensus · none

citations

affunlabeled

Taxation and the Cross-Border Trade in Services: Rethinking Non-Discrimination Obligations

2018· article· en· Florida Tax Review· Business, Management and Accounting

distilled prediction:candidate · noneconsensus · none

citations

aboutno affunlabeled

Comparative Taxation and Legal Theory: The Tax Design Case of the Transplant of General Anti-Avoidance Rules

2010· article· en· Theoretical Inquiries in Law· Business, Management and Accounting

distilled prediction:candidate · stsconsensus · none

citations

affno abstractunlabeled

Tax Avoidance in the 21st Century

2009· article· en· SSRN Electronic Journal· Business, Management and Accounting

distilled prediction:candidate · noneconsensus · none

citations

aboutno affunlabeled

Corporate Taxation and International Charter Competition

2007· article· en· Business, Management and Accounting

distilled prediction:candidate · insufficient_payloadconsensus · none

citations

aboutno affunlabeled

Competition and Regulation in Auditing and Related Professions

2010· report· en· OECD competition law and policy working papers.· Business, Management and Accounting

distilled prediction:candidate · metaepi_narrowconsensus · none

citations

affunlabeled

Company Taxation, State Aid and Fundamental Freedoms: Is the Next Step Enhanced Cooperation?

2005· article· en· SSRN Electronic Journal· Business, Management and Accounting

distilled prediction:candidate · noneconsensus · none

citations

venueno affunlabeled

BILATERALISM VERSUS MULTILATERALISM IN INTERNATIONAL ECONOMIC LAW: APPLYING THE PRINCIPLE OF SUBSIDIARITY

2010· article· en· University of Toronto Law Journal· Business, Management and Accounting

distilled prediction:candidate · insufficient_payloadconsensus · none

citations

aboutno affunlabeled

The Design of Competition Law Institutions: Global Norms, Local Choices

2012· book· en· Business, Management and Accounting

distilled prediction:candidate · insufficient_payloadconsensus · none

citations

affunlabeled

How Starbucks Lost its Social License — And Paid £20 Million to Get it Back

2013· article· en· SSRN Electronic Journal· Business, Management and Accounting

distilled prediction:candidate · scholarly_communication+insufficient_payloadconsensus · none

citations

aboutno affunlabeled

Beneficial Ownership: Current Trends

2010· article· en· World Tax Journal· Business, Management and Accounting

distilled prediction:candidate · insufficient_payloadconsensus · none

citations

affunlabeled

How Nations Share

2012· article· en· Indiana law journal· Business, Management and Accounting

distilled prediction:candidate · scholarly_communication+insufficient_payloadconsensus · none

citations

affaboutunlabeled

Alternative service delivery — responding to global pressures

2004· article· en· International Review of Administrative Sciences· Business, Management and Accounting

distilled prediction:candidate · noneconsensus · none

citations

aboutno affunlabeled

Confronting Conflicts of Qualification in Tax Treaty Law: The Principle of Common Interpretation and the New Approach Revisited

2018· article· en· World Tax Journal· Business, Management and Accounting

distilled prediction:candidate · noneconsensus · none

citations

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