The Strategies of the International Chamber of Commerce to Eliminate Double Taxation
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
ABSTRACT This article focuses on the role of the International Chamber of Commerce (ICC) in developing the regime on the elimination of double taxation in the twentieth century. The objective of the article is to determine the ICC’s strategies and its structural advantages in developing the regime and contextualize these strategies in a broader socio-legal and historical context. The article adopts the interactional theory of Jutta Brunée and Stephan Toope to emphasize the actor-oriented outlook upon the development of the regime on double taxation. It relies on the micro-and macro-histories teased out from archival sources, biographies of prominent decision-makers, and deliberations of committee members in the League of Nations and the United Nations. The article concludes that the ICC is a strategic player within the community of practice in the international tax regime, which utilized its structural advantages and employed different strategies to facilitate the elimination of double taxation.
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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 | 0.000 |
| Insufficient payload (model declined to judge) | 0.003 | 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