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Record W4387663925 · doi:10.1787/4e019650-fr

Danemark

2021· book-chapter· fr· W4387663925 on OpenAlexaboutno aff

Bibliographic record

VenueProjet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices · 2021
Typebook-chapter
Languagefr
FieldSocial Sciences
TopicEuropean and International Law Studies
Canadian institutionsnot available
FundersOrganisation de Coopération et de Développement Économiques
KeywordsHumanitiesPolitical scienceConventionArtLaw

Abstract

fetched live from OpenAlex

Le Danemark compte 71 conventions fiscales en vigueur, ainsi que l’indique sa réponse au questionnaire d’examen par les pairs, y compris la Convention nordique multilatérale conclue avec la Finlande, l’Islande, la Norvège et la Suède (la « Convention nordique ») Voir la convention multilatérale conclue par le Danemark, la Finlande, les Îles Féroé, l’Islande, la Norvège et la Suède tendant à éviter la double imposition concernant les impôts sur le revenu et la fortune (1996, 1997, 2008 et 2018). Au total, le Danemark a identifié 74 « accords » dans sa liste des conventions fiscales : 70 conventions bilatérales et la Convention nordique conclue avec quatre de ses partenaires.. 19 de ces conventions, celles conclues avec l’Australie, la Belgique, le Canada, l’Inde, l’Irlande, Israël, le Japon, la Lituanie, le Luxembourg, Malte, la Nouvelle-Zélande, les Pays-Bas, la Pologne, la République slovaque, le Royaume-Uni, la Serbie, la Slovénie, l’Ukraine et la Convention nordique sont conformes au standard minimum.

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.

How this classification was reachedexpand

Full frame machine prediction

Teacher imitation

Not 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.

metaresearch head score (Codex)0.002
metaresearch head score (Gemma)0.009
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Not applicable · Consensus signal: Not applicable
GenreCandidate signal: Other · Consensus signal: Other
Teacher disagreement score0.574
Threshold uncertainty score0.000

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0020.009
Meta-epidemiology (narrow)0.0010.000
Meta-epidemiology (broad)0.0010.000
Bibliometrics0.0010.002
Science and technology studies0.0040.001
Scholarly communication0.0060.003
Open science0.0020.005
Research integrity0.0030.003
Insufficient payload (model declined to judge)0.5740.324

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.

Opus teacher head0.029
GPT teacher head0.293
Teacher spread0.264 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designNot applicable
Domainnot available
GenreOther

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".

Quick stats

Citations0
Published2021
Admission routes1
Has abstractyes

Explore more

Same venueProjet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéficesSame topicEuropean and International Law StudiesFrench-language works237,207