Bibliographic record
Abstract
Introduction AFRICA Nigeria: The Challenge of E-Commerce to Tax Laws and Administration in Nigeria South Africa: The Basis for Imposing Corporate Income Tax in South Africa's E-commerce Environment ASIA China: Taxation of E-commerce in China India: India E-Commerce Taxation Japan: E-Commerce and Taxation in Japan Singapore: E-Commerce Taxation in Singapore AUSTRALIA Taxation and E-Commerce in Australia EUROPE France: Invoicing and e-commerce: What are the tax constraints? Is electronic invoicing the best solution? Germany: Implications of German Tax Law on E-commerce Activities Greece: Electronic Transactions and the Boundaries of National Tax Legislation Hungary: Trends in Hungarian E-Commerce Taxation and Administration Italy: Taxation of Products (Including Digital Products) and Services in the Digital Environment Netherlands: Nexus for purposes of imposing corporate income tax Spain: Permanent Establishment and Electronic Commerce United Kingdom: E-commerce / Taxation cases of goods, digital products and services Ukraine: E-commerce Taxation in Ukraine LATIN AMERICA Argentina: E-Commerce Taxation in Argentina Brazil: E-Commerce Taxation in Brazil Colombia: VAT on Online Content MIDDLE EAST Israel: Direct Taxation of E-commerce Transactions in Israel Turkey: Development of E-Commerce Legislation and Taxation of Revenues From Online Content in Turkey NORTH AMERICA Canada: E-Commerce: Canadian Considerations of Residency, Carrying on Business in Canada, Permanent Establishment and the General Anti-Avoidance Rule Mexico: Electronic Commerce and the Concept of Permanent Establishment United States: Sales and Use Taxation of Telecommunications Services Including Voice Over the Internet Protocol United States: E-Commerce Tax Administration and Compliance United States: The Allocation and Sourcing of Service Income in E-Commerce For State Income Tax Purposes United States: Tax Effects of Internet Telecommunications Services United States: Sales Taxes in the Digital Environment United States: State Income and Franchise Taxes in the Digital Environment OFFSHORE CENTERS Cyprus: E-commerce taxation in Cyprus Netherlands Antilles: Possibilities for E-Commerce Activities St. Kitts & Nevis: E-commerce Taxation in Saint Kitts & Nevis
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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 | 0.001 | 0.002 |
| Meta-epidemiology (narrow) | 0.001 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.002 | 0.003 |
| Science and technology studies | 0.003 | 0.003 |
| Scholarly communication | 0.009 | 0.006 |
| Open science | 0.001 | 0.003 |
| Research integrity | 0.004 | 0.006 |
| Insufficient payload (model declined to judge) | 0.033 | 0.008 |
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".