L’Union européenne offshore. La notion de « concurrence fiscale » dans le cas de la République de Malte et du Luxembourg
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.
Bibliographic record
Abstract
Malgré une devise commune, dans l’Union européenne les régimes d’imposition restent le domaine souverain des pays membres. Il s’ensuit non seulement une situation de concurrence fiscale mais aussi des régimes d’imposition ayant pour objectif premier d’attirer des fonds d’investissement. Ainsi avec en son sein le Luxembourg comme membre fondateur et la nouvellement admise République de Malte, l’Union européenne cultive une contradiction entre les principes de droit qui régissent les États et les souverainetés offshore qui cherchent précisément à les contourner. Cela se fait non sans un certain nombre de contorsions qu’il devient de plus en plus difficile pour elle de justifier.
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 imitationNot 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.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.001 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.001 |
| Science and technology studies | 0.000 | 0.001 |
| Scholarly communication | 0.000 | 0.001 |
| Open science | 0.000 | 0.000 |
| Research integrity | 0.000 | 0.001 |
| Insufficient payload (model declined to judge) | 0.000 | 0.000 |
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.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it