International tax aspects of deferred remunerations = Aspects fiscaux internationaux des rémunerations différées = International-steuerrechtliche Fragen bei Gehaltsumwandlungen = Aspectos internacionales de la tributación de las remuneraciones diferidas
Bibliographic record
Abstract
I. General Report / Rapport General / Generalbericht / Ponencia General H.-J. Mossner. II. National Reports / Rapports Nationaux / Landesberichte / Ponencias Nacionales. Argentina / Argentine / Argentinien J. Gebhardt. Austria / Autriche / Osterreich B. Grohs. Belgium / Belgique / Belgien / Belgica P. Glineur. Brazil / Bresil / Brasilien / Brasil L.E. Schoueri, D.V. Bellan. Canada / Kanada A. Montgomery, G. Nachshen. Colombia / Colombie / Kolumbien C.A.R. Guerrero. Czech Republic / Republique Tcheque / Tschechische Republik / Repuplica Checa T. Kemp. Denmark / Danemark / Danemark / Dinamarca S. Rasmussen, E. Banner-Voigt. Finland / Finlande / Finnland / Finlandia M. Malmgren. France / Frankreich / Francia R. Lobarier. Germany / Allemagne / Deutschland / Alemania P. A. Doetsch. Hong Kong J. Clemence. Hungary / Hongrie / Ungarn / Hungria D. Deak. India / Inde A. Dua, A. Thakkar. Israel / Israel E. Tsachor, R. Eliaz. Italy / Italie / Italien / Italia C.M. Paolella. Japan / Japon / Japon M. Otsuka. Luxembourg / Luxemburgo G. Deitz, et al. Mexico / Mexique / Mexiko / Mexico L.E. Latapi. Netherlands / Pays-Bas / Niederlande / Holanda H.E. Kostense. New Zealand / Nouvelle-Zelande / Neuseeland / Nueva Zelanda S.J. McCulloch, J.G. Weston. Norway / Norvege / Norwegen / Noruega M. Iversen. Portugal M. dos Prazeres Lousa, M.M. Mesquita. South Africa / Afrique du Sud / Sudafrika / Sudafrica J. Stanley, G. Pyle. Spain / Espagne / Spanien / Espana M.T. Soler Roch. Sweden / Suede / Schweden / Suecia B. Rohdin. Switzerland / Suisse / Schweiz / Suiza M.W. Hildebrandt. United Kingdom / Royaume-Unie / Vereinigtes Konigreich / Reina Unido D. Walden. United States / Etats-Unis / Vereinigte Staaten / Estados Unidos de Norte America D. J. Kautter. III. Annex / Annexe / Anhang / Anexo.
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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 | 0.001 | 0.002 |
| Science and technology studies | 0.001 | 0.001 |
| Scholarly communication | 0.003 | 0.001 |
| Open science | 0.001 | 0.001 |
| Research integrity | 0.001 | 0.001 |
| Insufficient payload (model declined to judge) | 0.078 | 0.015 |
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".