As restrições existentes na celebração de tratados internacionais no Direito Tributário (Limitations on the Power to Make Tax Treaties: A Perspective from Brazilian Federalism)
Bibliographic record
Abstract
Portuguese Abstract: Este artigo discute brevemente as implicacoes de algumas limitacoes a celebracao de tratados internacionais em materia tributaria, em particular as limitacoes constitucionais a concessao de isencoes de tributos estaduais e municipais. English Abstract: The Brazilian Constitution is highly analytical. It contains several rules on the right to tax (and not to tax) of the federal government, states, and municipalities. In this paper, I discuss the implications of some of these limitations on the power to make tax treaties, especially the constitutional constraints on the federal government to grant tax expenditures relating to state and municipal taxes.
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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 | 0.015 | 0.020 |
| Meta-epidemiology (narrow) | 0.000 | 0.001 |
| Meta-epidemiology (broad) | 0.001 | 0.001 |
| Bibliometrics | 0.001 | 0.002 |
| Science and technology studies | 0.010 | 0.030 |
| Scholarly communication | 0.011 | 0.005 |
| Open science | 0.001 | 0.006 |
| Research integrity | 0.004 | 0.006 |
| Insufficient payload (model declined to judge) | 0.005 | 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 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".