International taxation in the age of electronic commerce : a comparative study
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
This book is in a series of Canadian Tax Foundation publications that is devoted to a comprehensive review of topics and problems faced by general business advisers and sophisticated tax planners. The appropriate treatment of electronic commerce has been a hot issue in international taxation. This comparative study discusses how electronic commerce may be taxed under tax treaties and the domestic law of Canada, China, Hong Kong, Japan, Singapore, and the United States. These jurisdictions were selected for their collective dominance in electronic commerce and their different perspectives on international tax policy. The book also provides a systematic analysis of international tax theories, policy objectives, and fundamental concepts and principles, and examines the extent to which they remain valid in the digital age. After arguing that “everything we know about taxation is not yet wrong but is a little bit more wrong every day,” the book suggests ideas for reforming the taxation of cross-border income. The book should be of interest to tax practitioners as well as to students of international taxation.
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 | 0.000 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.000 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.000 | 0.000 |
| Open science | 0.001 | 0.000 |
| Research integrity | 0.000 | 0.001 |
| Insufficient payload (model declined to judge) | 0.001 | 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