{ "model": { "rank": 7740, "code": "thing-q272051", "model_id": "vr.tr.tax-haven", "name": "tax haven", "purpose": "Let an agent explain tax havens, relay definitions, features, lists, reforms and research from OECD, EU, IMF and academic sources with contested classifications attributed, describe the corporate haven alias, refuse evasion guidance, and distinguish tax havens from offshore financial centres generally, low-tax jurisdictions with transparency, special economic zones and money laundering as a crime.", "family": "Thing Registry", "category": "Physical world and living systems", "status": "research-draft", "kind": "thing", "plane": "PHY", "domain": "PHY.PLC", "industry": "", "version": "", "url": "/models/thing/q272051/", "tier": 2, "score": 54, "payload": { "layer": "wikidata", "aliases": [ "corporate haven" ], "aliasCount": 1, "merged": 1, "knownIn": 54, "facets": null, "markers": [], "lexicalClass": "", "senseRank": null, "alsoRegisteredAs": null, "source": { "dataset": "wikidata", "item": "Q272051", "url": "https://www.wikidata.org/wiki/Q272051", "license": "CC0 1.0" } }, "research": { "vercy": "1.0-draft", "publication": { "status": "research-draft", "adjudicationStatus": "unreviewed", "publishableCanonical": false, "generatedAt": "2026-09-14T00:01:21Z", "providers": [ "Claude" ], "breadth": "written by Claude from model knowledge without web access - no source was read, every claim is a lead to verify", "pass": 2, "wave": 4, "engine": "claude" }, "metaModel": { "id": "THING-Q272051", "registryId": "vr.tr.tax-haven", "name": "tax haven", "version": "0.2.0-wave.4", "entryKind": "thing", "family": "Thing Registry", "domain": [ "PHY.PLC" ], "status": "research-draft" }, "canonicalUrl": "https://ver.cy/models/thing/q272051/", "model": { "registry_id": "vr.tr.tax-haven", "name": "tax haven", "purpose": "Let an agent explain tax havens, relay definitions, features, lists, reforms and research from OECD, EU, IMF and academic sources with contested classifications attributed, describe the corporate haven alias, refuse evasion guidance, and distinguish tax havens from offshore financial centres generally, low-tax jurisdictions with transparency, special economic zones and money laundering as a crime.", "definition": "A jurisdiction that offers very low or zero taxes, secrecy or light regulation attractive to non-residents and foreign companies, used for legitimate structuring as well as tax avoidance and evasion, with corporate havens attracting multinational profit booking; definitions and lists are contested, as the EU maintains a list of non-cooperative jurisdictions, the OECD sets transparency standards, and researchers such as the Tax Justice Network publish indices that sometimes include major economies. Reforms include automatic exchange of tax information under the Common Reporting Standard and the OECD global minimum corporate tax, and debates about their effectiveness are attributed. The model gives no advice on evading tax.", "what_it_is_for": "Understanding low-tax secrecy jurisdictions.", "affordances": [ "explain definitions and features", "relay lists and reforms with attribution", "describe corporate havens", "present debates with attribution" ], "distinguishing_features": [ "Low effective taxation", "Secrecy features", "Non-resident focus", "Contested lists" ], "appearance": "Not a physical object; seen in company registries, financial flows and policy lists.", "visual_identification": [ "Low-tax or secrecy jurisdiction", "Corporate haven, offshore financial centre, secrecy jurisdiction", "Offshore centres may be transparent; low-tax states may share information; special economic zones offer incentives locally; money laundering is a crime" ], "physical_properties": [ { "quantity": "Common Reporting Standard", "typical_range": "2014", "unit": "year", "note": "OECD, exchanges from 2017" }, { "quantity": "OECD Pillar Two minimum tax", "typical_range": "15 percent", "unit": "note", "note": "implementation varies" }, { "quantity": "Panama Papers", "typical_range": "2016", "unit": "year", "note": "leak investigations" } ], "families_and_kinds": [ "corporate tax havens", "secrecy jurisdictions", "offshore financial centres", "conduit jurisdictions", "sink jurisdictions" ], "related_models": [ { "relation": "is a kind of", "target": "jurisdiction", "why": "in registry terms" }, { "relation": "is targeted by", "target": "Common Reporting Standard", "why": "" }, { "relation": "is related to", "target": "base erosion and profit shifting", "why": "" }, { "relation": "is contrasted with", "target": "money laundering", "why": "" } ], "identifiers": [], "standards_and_regulation": [ "OECD Global Forum transparency standards", "EU list of non-cooperative jurisdictions", "OECD/G20 BEPS and Pillar Two", "FATF anti-money laundering standards" ], "failure_modes_and_hazards": [ "Giving tax evasion advice", "Presenting contested lists as settled", "Stale list information" ], "in_scope": [], "out_of_scope": [], "characteristics": [] }, "sources": [], "structure": { "bundles": [ { "id": "understand", "name": "Understand", "description": "What a tax haven is.", "rationale": "Attribution.", "layers": [ { "id": "definition", "name": "Definition", "description": "Definition.", "findings": [ { "id": "definition-finding", "name": "Definition", "description": "Definition.", "questions": [ { "text": "What is a tax haven, and how does it differ from offshore centres, transparent low-tax states, special economic zones and money laundering?", "kind": "definition" }, { "text": "Is the request for help hiding income or assets, which this model does not provide, or for general understanding or tax compliance, which a tax adviser can support?", "kind": "boundary" } ] } ] }, { "id": "corporate", "name": "Corporate havens", "description": "Corporate havens.", "findings": [ { "id": "corporate-finding", "name": "Corporate havens", "description": "Corporate havens.", "questions": [ { "text": "What is a corporate haven, and how do multinationals use them, as research describes?", "kind": "definition" }, { "text": "Which entry fits corporate tax haven?", "kind": "action" } ] } ] } ] }, { "id": "lists", "name": "Lists", "description": "Lists and definitions.", "rationale": "Attribution.", "layers": [ { "id": "eu", "name": "EU list", "description": "EU list.", "findings": [ { "id": "eu-finding", "name": "EU list", "description": "EU list.", "questions": [ { "text": "How does the EU compile its list of non-cooperative jurisdictions, and what criticisms exist, with positions attributed?", "kind": "provenance" }, { "text": "Which references are standard?", "kind": "provenance" } ] } ] }, { "id": "indices", "name": "Indices", "description": "Research indices.", "findings": [ { "id": "indices-finding", "name": "Indices", "description": "Indices.", "questions": [ { "text": "What do indices such as the Financial Secrecy Index measure, and how do governments respond, with views attributed?", "kind": "provenance" }, { "text": "Which sources are cited?", "kind": "provenance" } ] } ] } ] }, { "id": "reforms", "name": "Reforms", "description": "Reforms.", "rationale": "Regulation.", "layers": [ { "id": "crs", "name": "CRS", "description": "Information exchange.", "findings": [ { "id": "crs-finding", "name": "CRS", "description": "CRS.", "questions": [ { "text": "How does automatic exchange of information work under the CRS?", "kind": "provenance" }, { "text": "Which entry fits Common Reporting Standard?", "kind": "action" } ] } ] }, { "id": "minimum", "name": "Minimum tax", "description": "Global minimum tax.", "findings": [ { "id": "minimum-finding", "name": "Minimum tax", "description": "Minimum tax.", "questions": [ { "text": "What is the global minimum tax, and how is implementation progressing, checked against current sources?", "kind": "provenance" }, { "text": "Is the information current?", "kind": "boundary" } ] } ] } ] }, { "id": "context", "name": "Context", "description": "Leaks and research.", "rationale": "Attribution.", "layers": [ { "id": "leaks", "name": "Leaks", "description": "Leak investigations.", "findings": [ { "id": "leaks-finding", "name": "Leaks", "description": "Leaks.", "questions": [ { "text": "What did investigations such as the Panama Papers reveal, as reported?", "kind": "provenance" }, { "text": "Which entry fits Panama Papers?", "kind": "action" } ] } ] }, { "id": "estimates", "name": "Estimates", "description": "Revenue loss estimates.", "findings": [ { "id": "estimates-finding", "name": "Estimates", "description": "Estimates.", "questions": [ { "text": "What do economists estimate about revenue lost to havens, with methods and positions attributed?", "kind": "provenance" }, { "text": "Is the presentation neutral and attributed?", "kind": "boundary" } ] } ] } ] } ] }, "openQuestions": [ "How should competing haven lists be presented side by side?", "Should corporate haven be a separate entry?", "How should current EU and OECD lists be kept current?" ], "statistics": { "bundles": 4, "layers": 8, "findings": 8, "questions": 16 } }, "draft": { "generator": "vr.draft.v3", "status": "draft-generated", "researched": false, "archetype": "place or geographic feature", "method": "Written from the archetype playbook - what this kind of thing needs beyond identity and provenance - and from the structure that recurred across 6,333 models already researched by two engines. Applied to this entry by rule. No source was read for this thing and no claim here is researched. This entry carries no facets of its own, so they were inferred from its domain - a guess about a whole domain applied to one thing.", "facetsInferred": true, "nextPass": "A researcher replaces this draft with a sourced specification. Treat every sentence below as a proposal to argue with.", "purpose": "Give an agent a durable, checkable way to recognise a tax haven, record what state it is in, and decide what may be done with it.", "whatItIs": "Let an agent explain tax havens, relay definitions, features, lists, reforms and research from OECD, EU, IMF and academic sources with contested classifications attributed, describe the corporate haven alias, refuse evasion guidance, and distinguish tax havens from offshore financial centres generally, low-tax jurisdictions with transparency, special economic zones and money laundering as a crime.", "characteristics": { "substance": "place", "origin": "natural", "agency": "inert", "mobility": "fixed", "scale": "geographic" }, "whatYouCanDoWithIt": [ "observed and measured", "entered, crossed or travelled along" ], "distinguishingFeatures": [ "Names folded into this entry, which a task may need to split apart again: corporate haven.", "1 finer distinctions are held as aliases rather than separate entries, because telling them apart needs a task that asks for it.", "Described in 54 Wikipedia languages, which is a measure of how widely the thing is known, not of how important it is." ], "openQuestionsForResearch": [ "Which of the bundles below does a real task actually need, and which are ceremony?", "What does this thing have that the facets do not capture at all?", "Which neighbouring kind is most often confused with a tax haven, and on what evidence are they told apart?" ], "whatItIsMadeOf": "a portion of the world with an extent", "physicalCharacter": [ "On the scale of a landscape, measured in kilometres.", "Stays where it was put; moving it is a project.", "Does nothing on its own; everything it does, something else did to it.", "These come from the domain this entry sits in rather than from the entry itself, so treat them as a first guess about the whole domain applied to one thing." ], "whatCanBeDoneWithIt": [ "observe it, measure it, record its state", "enter it, cross it, travel along it" ], "howItIsRecognised": [ "Recognised by extent on the ground and by position, not by appearance. Two places that look alike are told apart by where they are." ], "relatedModels": [ { "relation": "covers", "note": "Finer kinds folded into this entry because telling them apart needs a task that asks for it. Each is a model waiting to be split out when one does.", "targets": [ "corporate haven" ] } ], "standing": "Described in 54 Wikipedia languages, which measures how widely it is written about rather than how important or how common it is. 1 finer distinctions are held inside this entry as names rather than as separate models.", "structure": { "bundles": [ { "id": "identity-and-classification", "name": "Identity, naming and classification", "description": "How an agent tells one tax haven from another, and a tax haven from things that resemble it.", "rationale": "Recognition comes before every other claim. Without stable identity nothing else in the model can be trusted to be about the same thing twice.", "layers": [ { "id": "naming-and-identifiers", "name": "Names and identifiers", "description": "The names this thing goes by and the identifiers that survive translation and time.", "findings": [ { "id": "preferred-name-and-aliases", "name": "Preferred name, aliases and local names", "description": "Which name to use, which names mean the same thing, and which merely sound similar.", "questions": [ { "id": "preferred-name-and-aliases-q01", "text": "What identifies and describes the name of a tax haven, and in what units or vocabulary?", "kind": "definition", "answer_data": [ "identifiers", "types and classes", "values with units", "explicit unknowns" ] }, { "id": "preferred-name-and-aliases-q02", "text": "Who or what asserted this about the name of a tax haven, by which method, and when was it true?", "kind": "provenance", "answer_data": [ "authority", "method", "evidence", "event time", "knowledge time" ] }, { "id": "preferred-name-and-aliases-q03", "text": "What may an agent decide or do once the name of a tax haven is known, and what must it refuse?", "kind": "action", "answer_data": [ "permitted actions", "preconditions", "refusals", "escalation" ] } ] }, { "id": "stable-identifiers", "name": "Stable identifiers and external keys", "description": "Identifiers that keep pointing at this kind of thing across systems and languages.", "questions": [ { "id": "stable-identifiers-q01", "text": "What identifies and describes an identifier for a tax haven, and in what units or vocabulary?", "kind": "definition", "answer_data": [ "identifiers", "types and classes", "values with units", "explicit unknowns" ] }, { "id": "stable-identifiers-q02", "text": "Who or what asserted this about an identifier for a tax haven, by which method, and when was it true?", "kind": "provenance", "answer_data": [ "authority", "method", "evidence", "event time", "knowledge time" ] }, { "id": "stable-identifiers-q03", "text": "What may an agent decide or do once an identifier for a tax haven is known, and what must it refuse?", "kind": "action", "answer_data": [ "permitted actions", "preconditions", "refusals", "escalation" ] } ] } ] }, { "id": "classification-and-granularity", "name": "Classification and granularity", "description": "Where a tax haven sits among kinds, and how finely a task needs to cut it.", "findings": [ { "id": "kind-and-parents", "name": "Kind, parents and neighbouring kinds", "description": "The classes this thing belongs to and the ones it is next to.", "questions": [ { "id": "kind-and-parents-q01", "text": "What identifies and describes the kind of a tax haven, and in what units or vocabulary?", "kind": "definition", "answer_data": [ "identifiers", "types and classes", "values with units", "explicit unknowns" ] }, { "id": "kind-and-parents-q02", "text": "Who or what asserted this about the kind of a tax haven, by which method, and when was it true?", "kind": "provenance", "answer_data": [ "authority", "method", "evidence", "event time", "knowledge time" ] }, { "id": "kind-and-parents-q03", "text": "What may an agent decide or do once the kind of a tax haven is known, and what must it refuse?", "kind": "action", "answer_data": [ "permitted actions", "preconditions", "refusals", "escalation" ] } ] }, { "id": "distinguishing-features", "name": "Distinguishing features", "description": "What separates a tax haven from the things most often confused with it.", "questions": [ { "id": "distinguishing-features-q01", "text": "What identifies and describes what distinguishes a tax haven, and in what units or vocabulary?", "kind": "definition", "answer_data": [ "identifiers", "types and classes", "values with units", "explicit unknowns" ] }, { "id": "distinguishing-features-q02", "text": "Who or what asserted this about what distinguishes a tax haven, by which method, and when was it true?", "kind": "provenance", "answer_data": [ "authority", "method", "evidence", "event time", "knowledge time" ] }, { "id": "distinguishing-features-q03", "text": "What may an agent decide or do once what distinguishes a tax haven is known, and what must it refuse?", "kind": "action", "answer_data": [ "permitted actions", "preconditions", "refusals", "escalation" ] } ] } ] } ] }, { "id": "form-and-composition", "name": "Form, composition and condition", "description": "What a tax haven is made of, what shape and size it takes, and what state it is in.", "rationale": "A physical thing can be measured, and a model that cannot record its measurements cannot support any decision that depends on them.", "layers": [ { "id": "form-and-dimensions", "name": "Form and dimensions", "description": "Shape, size, mass and the ranges these take across examples at geographic scale.", "findings": [ { "id": "measurable-dimensions", "name": "Measurable dimensions and their units", "description": "The quantities worth recording and the units they are recorded in.", "questions": [ { "id": "measurable-dimensions-q01", "text": "What identifies and describes the dimensions of a tax haven, and in what units or vocabulary?", "kind": "definition", "answer_data": [ "identifiers", "types and classes", "values with units", "explicit unknowns" ] }, { "id": "measurable-dimensions-q02", "text": "Who or what asserted this about the dimensions of a tax haven, by which method, and when was it true?", "kind": "provenance", "answer_data": [ "authority", "method", "evidence", "event time", "knowledge time" ] }, { "id": "measurable-dimensions-q03", "text": "What may an agent decide or do once the dimensions of a tax haven is known, and what must it refuse?", "kind": "action", "answer_data": [ "permitted actions", "preconditions", "refusals", "escalation" ] } ] } ] }, { "id": "material-and-composition", "name": "Material and composition", "description": "Materials, parts and how they are put together.", "findings": [ { "id": "parts-and-materials", "name": "Parts and materials", "description": "What a tax haven is built from and which parts are replaceable.", "questions": [ { "id": "parts-and-materials-q01", "text": "What identifies and describes the composition of a tax haven, and in what units or vocabulary?", "kind": "definition", "answer_data": [ "identifiers", "types and classes", "values with units", "explicit unknowns" ] }, { "id": "parts-and-materials-q02", "text": "Who or what asserted this about the composition of a tax haven, by which method, and when was it true?", "kind": "provenance", "answer_data": [ "authority", "method", "evidence", "event time", "knowledge time" ] }, { "id": "parts-and-materials-q03", "text": "What may an agent decide or do once the composition of a tax haven is known, and what must it refuse?", "kind": "action", "answer_data": [ "permitted actions", "preconditions", "refusals", "escalation" ] } ] } ] }, { "id": "condition-and-integrity", "name": "Condition and integrity", "description": "Wear, damage, health and the difference between working and broken.", "findings": [ { "id": "condition-assessment", "name": "Condition, damage and health", "description": "How the condition of a tax haven is judged and by whom.", "questions": [ { "id": "condition-assessment-q01", "text": "What identifies and describes the condition of a tax haven, and in what units or vocabulary?", "kind": "definition", "answer_data": [ "identifiers", "types and classes", "values with units", "explicit unknowns" ] }, { "id": "condition-assessment-q02", "text": "Who or what asserted this about the condition of a tax haven, by which method, and when was it true?", "kind": "provenance", "answer_data": [ "authority", "method", "evidence", "event time", "knowledge time" ] }, { "id": "condition-assessment-q03", "text": "What may an agent decide or do once the condition of a tax haven is known, and what must it refuse?", "kind": "action", "answer_data": [ "permitted actions", "preconditions", "refusals", "escalation" ] } ] } ] } ] }, { "id": "place-and-movement", "name": "Place and movement", "description": "Where a tax haven is, how it got there and where it may go (fixed).", "rationale": "A thing that can move needs its position recorded with a time, or every later claim about it is about a place it has left.", "layers": [ { "id": "location-and-placement", "name": "Location and placement", "description": "Position, containment and the reference frame the position is given in.", "findings": [ { "id": "position-and-frame", "name": "Position, container and reference frame", "description": "Where a tax haven is, and what that position is measured against.", "questions": [ { "id": "position-and-frame-q01", "text": "What identifies and describes the location of a tax haven, and in what units or vocabulary?", "kind": "definition", "answer_data": [ "identifiers", "types and classes", "values with units", "explicit unknowns" ] }, { "id": "position-and-frame-q02", "text": "Who or what asserted this about the location of a tax haven, by which method, and when was it true?", "kind": "provenance", "answer_data": [ "authority", "method", "evidence", "event time", "knowledge time" ] }, { "id": "position-and-frame-q03", "text": "What may an agent decide or do once the location of a tax haven is known, and what must it refuse?", "kind": "action", "answer_data": [ "permitted actions", "preconditions", "refusals", "escalation" ] } ] } ] }, { "id": "movement-and-transfer", "name": "Movement and transfer", "description": "How a tax haven is carried, installed or relocated.", "findings": [ { "id": "movement-events", "name": "Movement events and constraints", "description": "What counts as a movement, what records it and what limits it.", "questions": [ { "id": "movement-events-q01", "text": "What identifies and describes the movement of a tax haven, and in what units or vocabulary?", "kind": "definition", "answer_data": [ "identifiers", "types and classes", "values with units", "explicit unknowns" ] }, { "id": "movement-events-q02", "text": "Who or what asserted this about the movement of a tax haven, by which method, and when was it true?", "kind": "provenance", "answer_data": [ "authority", "method", "evidence", "event time", "knowledge time" ] }, { "id": "movement-events-q03", "text": "What may an agent decide or do once the movement of a tax haven is known, and what must it refuse?", "kind": "action", "answer_data": [ "permitted actions", "preconditions", "refusals", "escalation" ] } ] } ] } ] }, { "id": "state-and-lifecycle", "name": "State and lifecycle", "description": "The states a tax haven passes through and the events that move it between them.", "rationale": "Most decisions about a thing depend on what state it is in now, which is a claim with a time on it, not a property.", "layers": [ { "id": "lifecycle-stages", "name": "Lifecycle stages", "description": "From coming into existence to ceasing to be one of these.", "findings": [ { "id": "stages-and-transitions", "name": "Stages and transitions", "description": "The stages worth naming and what moves a tax haven between them.", "questions": [ { "id": "stages-and-transitions-q01", "text": "What identifies and describes the lifecycle of a tax haven, and in what units or vocabulary?", "kind": "definition", "answer_data": [ "identifiers", "types and classes", "values with units", "explicit unknowns" ] }, { "id": "stages-and-transitions-q02", "text": "Who or what asserted this about the lifecycle of a tax haven, by which method, and when was it true?", "kind": "provenance", "answer_data": [ "authority", "method", "evidence", "event time", "knowledge time" ] }, { "id": "stages-and-transitions-q03", "text": "What may an agent decide or do once the lifecycle of a tax haven is known, and what must it refuse?", "kind": "action", "answer_data": [ "permitted actions", "preconditions", "refusals", "escalation" ] } ] } ] }, { "id": "observations-and-status", "name": "Observations and current status", "description": "What is observed about a tax haven, how often and by whom.", "findings": [ { "id": "observation-record", "name": "Observation record", "description": "How an observation of a tax haven is recorded so that it can be superseded rather than overwritten.", "questions": [ { "id": "observation-record-q01", "text": "What identifies and describes an observation of a tax haven, and in what units or vocabulary?", "kind": "definition", "answer_data": [ "identifiers", "types and classes", "values with units", "explicit unknowns" ] }, { "id": "observation-record-q02", "text": "Who or what asserted this about an observation of a tax haven, by which method, and when was it true?", "kind": "provenance", "answer_data": [ "authority", "method", "evidence", "event time", "knowledge time" ] }, { "id": "observation-record-q03", "text": "What may an agent decide or do once an observation of a tax haven is known, and what must it refuse?", "kind": "action", "answer_data": [ "permitted actions", "preconditions", "refusals", "escalation" ] } ] } ] } ] }, { "id": "use-and-operation", "name": "Use and operation", "description": "What can be done with a tax haven and what it takes to do it.", "rationale": "An agent that can recognise a thing but not act on it has only half a model.", "layers": [ { "id": "intended-use", "name": "Intended use and function", "description": "What a tax haven is for, and what it is used for anyway.", "findings": [ { "id": "function-and-purpose", "name": "Function, purpose and misuse", "description": "The function a tax haven performs and the uses that fall outside it.", "questions": [ { "id": "function-and-purpose-q01", "text": "What identifies and describes the use of a tax haven, and in what units or vocabulary?", "kind": "definition", "answer_data": [ "identifiers", "types and classes", "values with units", "explicit unknowns" ] }, { "id": "function-and-purpose-q02", "text": "Who or what asserted this about the use of a tax haven, by which method, and when was it true?", "kind": "provenance", "answer_data": [ "authority", "method", "evidence", "event time", "knowledge time" ] }, { "id": "function-and-purpose-q03", "text": "What may an agent decide or do once the use of a tax haven is known, and what must it refuse?", "kind": "action", "answer_data": [ "permitted actions", "preconditions", "refusals", "escalation" ] } ] } ] }, { "id": "handling-and-procedure", "name": "Handling and procedure", "description": "The steps, skills and tools involved in using a tax haven.", "findings": [ { "id": "procedures-and-skills", "name": "Procedures, skills and required tools", "description": "What an agent needs before it can act on a tax haven at all.", "questions": [ { "id": "procedures-and-skills-q01", "text": "What identifies and describes handling a tax haven, and in what units or vocabulary?", "kind": "definition", "answer_data": [ "identifiers", "types and classes", "values with units", "explicit unknowns" ] }, { "id": "procedures-and-skills-q02", "text": "Who or what asserted this about handling a tax haven, by which method, and when was it true?", "kind": "provenance", "answer_data": [ "authority", "method", "evidence", "event time", "knowledge time" ] }, { "id": "procedures-and-skills-q03", "text": "What may an agent decide or do once handling a tax haven is known, and what must it refuse?", "kind": "action", "answer_data": [ "permitted actions", "preconditions", "refusals", "escalation" ] } ] } ] } ] }, { "id": "extent-and-geometry", "name": "Extent, geometry and naming", "description": "Where tax haven is, how far it reaches, and what it is called.", "rationale": "A boundary is claimed by an authority rather than observed in the world, so the claimant belongs in the record with the geometry.", "layers": [ { "id": "geometry", "name": "Geometry and reference system", "description": "Coordinates, extent and the frame they are given in.", "findings": [ { "id": "geometry-record", "name": "Geometry, precision and frame", "description": "What is recorded about position and shape, and to what accuracy.", "questions": [ { "id": "geometry-record-q01", "text": "What geometry describes tax haven, in which coordinate reference system, at what precision?", "kind": "measurement" }, { "id": "geometry-record-q02", "text": "Which authority publishes that geometry, and who publishes a different one?", "kind": "provenance" } ] } ] }, { "id": "names", "name": "Names and endonyms", "description": "What it is called in different languages and by different parties.", "findings": [ { "id": "naming-record", "name": "Names and who uses them", "description": "Official names, local names and contested names.", "questions": [ { "id": "naming-record-q01", "text": "By what names is tax haven known, in which languages, and which are official to whom?", "kind": "definition" }, { "id": "naming-record-q02", "text": "Where naming is contested, what should an agent record instead of choosing?", "kind": "action" } ] } ] } ] }, { "id": "containment-and-access", "name": "Containment, jurisdiction and access", "description": "What tax haven sits inside, who governs it, and who may enter.", "rationale": "Administrative containment decides which rules apply, and it changes without the place moving.", "layers": [ { "id": "containment", "name": "Administrative containment", "description": "The units it belongs to and the date each holds from.", "findings": [ { "id": "containment-record", "name": "Containing units and effective dates", "description": "Where it sits administratively and since when.", "questions": [ { "id": "containment-record-q01", "text": "Which administrative units contain tax haven, and since when does each containment hold?", "kind": "definition" }, { "id": "containment-record-q02", "text": "Which containment is disputed, and by which parties?", "kind": "boundary" } ] } ] }, { "id": "access", "name": "Access and permitted use", "description": "Who may enter or use it and under what conditions.", "findings": [ { "id": "access-rules", "name": "Access rules and their source", "description": "Entry, use and restriction, with the rule behind each.", "questions": [ { "id": "access-rules-q01", "text": "Who may enter or use tax haven, under what conditions, and by whose rule?", "kind": "action" }, { "id": "access-rules-q02", "text": "What seasonal or conditional closure applies, and how is it announced?", "kind": "definition" } ] } ] } ] }, { "id": "provenance-and-evidence", "name": "Provenance, evidence and time", "description": "Where every claim about a tax haven came from and when it held.", "rationale": "A claim without a source and a time cannot be superseded, only overwritten, and an agent that overwrites loses the ability to explain itself.", "layers": [ { "id": "source-and-authority", "name": "Source and authority", "description": "Who said it, on what evidence, and how strongly.", "findings": [ { "id": "claim-provenance", "name": "Claim provenance and confidence", "description": "The authority behind each claim about a tax haven and how confident it is.", "questions": [ { "id": "claim-provenance-q01", "text": "What identifies and describes a claim about a tax haven, and in what units or vocabulary?", "kind": "definition", "answer_data": [ "identifiers", "types and classes", "values with units", "explicit unknowns" ] }, { "id": "claim-provenance-q02", "text": "Who or what asserted this about a claim about a tax haven, by which method, and when was it true?", "kind": "provenance", "answer_data": [ "authority", "method", "evidence", "event time", "knowledge time" ] }, { "id": "claim-provenance-q03", "text": "What may an agent decide or do once a claim about a tax haven is known, and what must it refuse?", "kind": "action", "answer_data": [ "permitted actions", "preconditions", "refusals", "escalation" ] } ] } ] }, { "id": "time-and-versions", "name": "Time, versions and supersession", "description": "When a claim was true, when it was learnt, and what replaced it.", "findings": [ { "id": "validity-and-supersession", "name": "Validity period and supersession", "description": "How an old claim about a tax haven is retired without being erased.", "questions": [ { "id": "validity-and-supersession-q01", "text": "What identifies and describes the validity of a claim about a tax haven, and in what units or vocabulary?", "kind": "definition", "answer_data": [ "identifiers", "types and classes", "values with units", "explicit unknowns" ] }, { "id": "validity-and-supersession-q02", "text": "Who or what asserted this about the validity of a claim about a tax haven, by which method, and when was it true?", "kind": "provenance", "answer_data": [ "authority", "method", "evidence", "event time", "knowledge time" ] }, { "id": "validity-and-supersession-q03", "text": "What may an agent decide or do once the validity of a claim about a tax haven is known, and what must it refuse?", "kind": "action", "answer_data": [ "permitted actions", "preconditions", "refusals", "escalation" ] } ] } ] } ] } ] }, "statistics": { "bundles": 8, "layers": 17, "findings": 19, "questions": 53 } } } }