La fiscalité des multinationales en Europe peut-elle s'inspirer du modèle canadien de répartition des assiettes fiscales entre les provinces ?
Bibliographic record
Abstract
L'Union Europeenne se situe entre une union economique aux relations fiscales regies par des traites internationaux et une federation d'Etats membres. C'est dans cette perspective que l'on lira la suggestion de la Commission Europeenne de remplacer l'actuel systeme d'imposition des entreprises par l'imposition d'une base fiscale consolidee, repartie ensuite selon des criteres preetablis. Dans cet expose, nous nous proposons d'exploiter un cas schematique d'investissement international. Nous l'utilisons pour mener des comparaisons. Celles-ci permettent d'evaluer les effets sur les recettes des Etats, les risques d'amplification de la concurrence fiscale, la sensibilite de la distribution geographique des recettes fiscales et les difficultes que presentent l'adoption de ce systeme par l'ensemble de l'Union Europeenne ou par certains Etats membres dans le cadre d'un processus de cooperation renforcee. On se referera a l'exemple canadien comme mecanisme d' apportionnement.
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 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 | 0.003 | 0.007 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.001 | 0.001 |
| Bibliometrics | 0.002 | 0.002 |
| Science and technology studies | 0.002 | 0.003 |
| Scholarly communication | 0.007 | 0.006 |
| Open science | 0.001 | 0.002 |
| Research integrity | 0.002 | 0.002 |
| 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".