Skattemæsssig kvalifikation af trusts i praksis
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
Artiklen har til formål at systematisere og redegøre for skattemyndighedernes fremgangsmåde og kvalifikation af trusts i dansk ret. Baggrunden herfor er, at antallet af trust-sager for såvel de administrative myndigheder som domstolene relativt set er vokset betydeligt siden årtusindeskiftet. Ud fra en gennemgang af doms- og administrativ praksis kan det konstateres, at kvalifikationen af trusts kan opdeles i fire hovedkategorier, som er væsentlige at have kendskab til, såfremt en skattesag indeholdende trust-elementer måtte være under opsejling. Endvidere inddrages skattestrafferetlig praksis på baggrund af en nyligt afsagt landsretsdom vedrørende en offshore trust.
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.
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 | 0.002 | 0.000 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.001 | 0.000 |
| Bibliometrics | 0.001 | 0.001 |
| Science and technology studies | 0.002 | 0.002 |
| Scholarly communication | 0.000 | 0.001 |
| Open science | 0.002 | 0.002 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.538 | 0.328 |
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