Representation as work in ‘America's most historic city’

This paper examines how the practices of heritage tourism reproduce identities in and of Fredericksburg, Virginia. In particular, we focus on the everyday practices of tourism workers who are essential in the representation and reproduction of this heritage space. In so doing, we want to move away from research in geography that theorizes representation and embodiment as distinct realms of experience and inquiry. Instead, we argue that representation is work and within this very material process, city workers weave memory with history as they guide visitors through ‘America’s Most Historic City'. Through an examination of three of Fredericksburg's tourism work environments we show how representations succeed in reproducing heritage tourism spaces precisely because representation is work.     

Canada and the United States—Trading Partners and Transfer Pricing Opponents?

Given the significant trading relationships between Canada and the United States, their transnational corporations and their tax authorities share more than a border. However, differences in transfer pricing regulations, tax rates, and regulatory enforcement philosophies have exacerbated many existing risks, and created new risks for executives in these corporations. These risks must be managed proactively, yet attempts at risk management are often incompatible with one tax authority or the other. Assuming that an operational transfer pricing framework is in place, there are several proactive strategies available to mitigate transfer pricing risk and potentially satisfy both tax authorities. An operational framework and proactive strategies, including documentation and advance pricing agreements, are discussed from the Canadian and US perspective, including expert interviews.