OECD model tax convention on income and on capital : condensed version, 2005 : and key tax features of member countries
Bibliographic record
Abstract
OECD Model Tax Convention on Income and on Capital (2005 Condensed Version) and Key Tax Features of the Member countries . TABLE OF CONTENTS. Model Tax Convention on Income and on Capital .Introduction . Model Tax Convention on Income and on Capital . Commentaries on the Articles of the Model Tax .Convention .Commentary on Article 1 Commentary on Article 2 Commentary on Article 3 Commentary on Article 4 .Commentary on Article 5 .Commentary on Article 6 .Commentary on Article 7 .Commentary on Article 8 .Commentary on Article 9 .Commentary on Article 10 . Commentary on Article 11 .Commentary on Article 12. Commentary on Article 13 . Commentary on Article 14 . Commentary on Article 15. Commentary on Article 16 .Commentary on Article 17 Commentary on Article .18 Commentary on Article 19 . Commentary on Article 20 .NonMember countries' positions . Annex. Recommendation of the OECD Council Key Tax Features of Member countries .Introduction. Australia , Austria , Belgium , Canada ,Czech Republic, Denmark, Finland, France, Germany, Greece, Iceland, Ireland, Italy, Japan, Korea (Rep.), Luxembourg , Mexico, Netherlands, New Zealand, Norway, Poland, Portugal, Slovak, Republic, Spain, Sweden, Switzerland, Turkey, United Kingdom, United States,
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How this classification was reachedexpand
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 | 0.000 | 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 | 0.000 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| 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 itClassification
machine, unvalidatedMachine predicted; a candidate call from one teacher head, not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".