Bibliographic record
Abstract
I はじめに II OECDモデル租税条約第一二条一項 (ロイヤルティ) の条文構造 1 受益者要件の改定の経緯 2 受益者要件の解釈とその特徴 3 OECDモデル租税条約第一二条の意義 III 課税権の配分ルールとしての受益者要件 1 二〇一四年OECDモデル租税条約第一二条一項 (ロイヤルティ) のコメンタリー 2 EUの利子・ロイヤルティ指令における受益者要件 3 米国租税裁判所Aiken Industries事件判決 (一九七一年八月五日) IV IPカンパニーにおける知的財産権とOECDモデル租税条約第一二条一項コメンタリーの転送義務 V 裁判例の検討 1 SDI Netherlands事件判決 (一九九六年一〇月二日) 2 Velcro Canada事件判決 (二〇一二年二月二四日) VI おわりに
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How this classification was reachedexpand
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 | 0.001 | 0.002 |
| Meta-epidemiology (narrow) | 0.001 | 0.001 |
| Meta-epidemiology (broad) | 0.001 | 0.000 |
| Bibliometrics | 0.001 | 0.002 |
| Science and technology studies | 0.002 | 0.001 |
| Scholarly communication | 0.002 | 0.005 |
| Open science | 0.001 | 0.001 |
| Research integrity | 0.000 | 0.001 |
| Insufficient payload (model declined to judge) | 0.001 | 0.002 |
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; both teacher heads agree on what is shown here.
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".