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Repatriation of Profits

2015· other· en· W1519597946 on OpenAlex

Why this work is in the frame

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

affAt least one author lists a Canadian institution in the pinned OpenAlex snapshot.

Bibliographic record

VenueWiley Encyclopedia of Management · 2015
Typeother
Languageen
FieldBusiness, Management and Accounting
TopicCorporate Taxation and Avoidance
Canadian institutionsUniversity of Winnipeg
Fundersnot available
KeywordsRepatriationProfit (economics)CurrencyBusinessMultinational corporationPaymentEconomicsLabour economicsMonetary economicsFinancePolitical scienceLawMicroeconomics

Abstract

fetched live from OpenAlex

Abstract Profit repatriation is the ability of a firm to send foreign‐earned profits or financial assets back to the firm's home country in hard currency such as US $, Euro, and Pound, after meeting host nation's tax obligations. Profit repatriation has both pros and cons. Proponents argue that it encourages foreign direct investments (FDIs) and thus leading to higher quality of life through employment and income, whereas opponents argue that profit repatriation boosts another country's economy, and thus boosting their local demand. Therefore, different countries impose different restrictions for profit repatriation. The article explains the five methods for repatriation of profits: financing structure, parallel loans, reinvoicing centers, royalty payments, and transfer pricing.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.000
metaresearch head score (Gemma)0.000
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesInsufficient payload (model declined to judge)
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Not applicable · Consensus signal: Not applicable
GenreCandidate signal: Other · Consensus signal: Other
Teacher disagreement score0.025
Threshold uncertainty score0.999

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0000.000
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0010.001
Science and technology studies0.0000.000
Scholarly communication0.0000.000
Open science0.0000.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0010.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.014
GPT teacher head0.218
Teacher spread0.204 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it