Comment la condamnation d’une forme de concurrence fiscale peut en favoriser d’autres ?1
Bibliographic record
Abstract
Dans le cadre du projet sur l’érosion de la base d’imposition et le transfert des bénéfices (Base Erosion and Profit Shifting – BEPS) lancé en 2013, l’Organisation de coopération et de développement économiques (OCDE) a spécifiquement exprimé des préoccupations concernant les régimes préférentiels pour le revenu généré par la propriété intellectuelle et a recommandé que ces régimes requièrent que les bénéficiaires poursuivent des activités économiques réelles pour éviter qu’un régime soit assimilé à une pratique fiscale dommageable. L’adoption par plusieurs pays de régimes de propriété intellectuelle conformes à la recommandation de l’OCDE illustre l’effet de substitution entre les formes de concurrence fiscale et pourrait accroître la pression sur d’autres pratiques de concurrence fiscale.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.011 | 0.031 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.001 |
| Bibliometrics | 0.001 | 0.001 |
| Science and technology studies | 0.004 | 0.007 |
| Scholarly communication | 0.007 | 0.005 |
| Open science | 0.001 | 0.005 |
| Research integrity | 0.004 | 0.005 |
| Insufficient payload (model declined to judge) | 0.013 | 0.001 |
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 source (direct Gemma or distilled Codex), 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".