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Record W7126709667

Will AmFree Kill the GLOBE?

2025· article· en· W7126709667 on OpenAlexaboutno aff
Tarcísio Diniz Magalhães, Allison Christians, Leyla Ates, Reuven S. Avi-Yonah, Stjepan Gadzo, Young Ran Kim, Nilay Dayanç Kuzeyli, Jeroen H. Lammers, Ivan Ozai, Afton Titus

Bibliographic record

VenueCBS Research Portal (Copenhagen Business School) · 2025
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicTaxation and Legal Issues
Canadian institutionsnot available
Fundersnot available
KeywordsTax lawEconomic JusticeCommercial lawCorporate lawJurisprudenceCommon law
DOInot available

Abstract

fetched live from OpenAlex

The following amicus curiae brief was filed with the Court of Justice of the European Union on November 19, 2025, by Tarcísio Diniz Magalhães, assistant research professor with the University of Antwerp Faculty of Law and Antwerp Tax Academy; Allison Christians, H. Heward Stikeman Chair in Tax Law at McGill University and director of the Canadian Center for Tax Policy; Leyla Ateş, professor of tax law with Kadir Has University Faculty of Law, Türkiye; Reuven S. Avi-Yonah, Irwin I. Cohn Professor of Law at the University of Michigan School of Law; Stjepan Gadžo, associate professor with the University of Rijeka Faculty of Law, Croatia; Young Ran (Christine) Kim, professor of law with the Benjamin N. Cardozo School of Law at Yeshiva University; N. Nilay Dayanç Kuzeyli, assistant professor of tax law with İ.D. Bilkent University Faculty of Law, Türkiye; Jeroen Lammers, assistant professor of international tax law with the Copenhagen Business School; Ivan Ozai, associate professor and Queen’s Faculty Scholar in Tax Law and Policy with Queen’s University, Canada; and Afton Titus, associate professor with the University of Cape Town Faculty of Law, South Africa.

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 distilled prediction

Teacher imitation

Not 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.

metaresearch head score (Codex)0.002
metaresearch head score (Gemma)0.004
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesScholarly communication, Insufficient payload (model declined to judge)
Consensus categoriesInsufficient payload (model declined to judge)
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Not applicable · Consensus signal: Not applicable
GenreCandidate signal: Other · Consensus signal: none
Teacher disagreement score0.837
Threshold uncertainty score0.999

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0020.004
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0010.005
Science and technology studies0.0010.000
Scholarly communication0.0020.004
Open science0.0020.001
Research integrity0.0000.001
Insufficient payload (model declined to judge)0.0250.016

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 head0.046
GPT teacher head0.339
Teacher spread0.292 · 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; both teacher heads agree on what is shown here.

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
Published2025
Admission routes1
Has abstractyes

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