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.     

The Rush–Bagot Agreement: Canada–US Relations in Transition

In 1817, Great Britain and the United States concluded the Rush–Bagot Agreement to prevent a naval arms race on the Great Lakes. Despite frequent transgressions to the agreement, by the 1920s, the agreement was heralded internationally as a model to emulate. The predominant scholarly focus on the agreement in the nineteenth century fails to explain why a broken agreement in one century was praiseworthy in the next. This article argues that the twentieth-century narrative of the agreement is of critical important to explaining the agreement’s impact on Canada–US relations. Through the lens of three stages of Canadian political leadership, this article demonstrates that the Rush-Bagot Agreement shifted from a rigid compact to a symbolic agreement that not only reflected but aided the transition toward one of the most unique security relationships. The article concludes that this extant agreement reinforces the prevalent notion of the “undefended border” in Canada–US relations.     

犹太名人会议研究

为削弱法国境内犹太人的民族性,拿破仑帝国政府召开了犹太名人会议。会议讨论的内容是拿破仑确定的,主要包括:犹太人要与非犹太人通婚;要视法兰西为自己的祖国;削弱拉比(Rabbi)权力;禁止放高利贷等。这些问题的实质是要以法兰西民族为蓝本,从而对犹太人进行法兰西式的改造,体现出强烈的文化种族主义倾向。     

Sexual citizenship in ‘the New Tasmania’

The state of Tasmania, the smallest in the Commonwealth of Australia, has recently reformed its law relating to relationships by amending over 100 pieces of legislation to include a range of relationships, including lesbian and gay partnerships, among those given recognition and legal entitlement. This government-sponsored legislation is represented as central to the program of economic revival, social reform and branding described as ‘the New Tasmania’. This article locates the relationship reform in this discourse of Tasmania's newness and in the context of neo-liberal approaches to globalisation. It argues that sexual citizenship takes a multitude of forms and its value, like the value of relationship reform legislation, cannot be easily determined. Indeed, it asks whether sexual citizenship as a form of belonging can ever be disentangled from the various contexts where it is performed. It concludes by privileging the desires and performances of sexual citizenship over the constitution of sexual citizenship in rights or recognition.     

“整理国故运动”兴盛原因探究

20世纪20～30年代,“整理国故运动”曾经在民国学术界风行一时。究其原因,一方面是缘于新史料的不断发现和新方法的逐步运用;另一方面,当时学者们普遍抱有的“与外人争胜”的心态,也在很大程度上促成了“整理国故运动”的长期兴盛。     

产地农产品批发市场的功能创新与发展

文章运用产业经济学和市场经济理论,分析了产地农产品批发市场在我国存在和发展的社会经济条件及其在农产品市场流通体系中的重要地位;立足国情,探析产地市场作为农业经济组织所具有的内在特性与社会职能,探索性地提出了产地市场是一个能够长效拉动我国农业经济和农村社会发展的经济组织形式。文章认为,产地农产品批发市场具有组织生产、一体化经营、组织农产品加工、农业科技服务和农民教育培训、提高农产品质量、保障农产品安全、促进农村社会发展等重要功能。     

《全宋诗》辑佚120首（一）

《全宋诗》共72册,由北京大学出版社出版后,给宋代文学研究带来极大的便利,确实是一项嘉惠士林、造福子孙的宏伟事业。但该书也还有很多缺误,需要学者们不断补充与研究,方能逐渐臻于完善。笔者多年来查考众籍,从事补遗,所得渐多。今将披览方志及《永乐大典》残卷所得,辑成《全宋诗辑佚作120首》。本文所辑佚诗,均为《全宋诗》未收诗人之作,凡作者事迹可考者,则先作小传,后录佚诗。文后附引用书目,以便查检。     

《全宋诗》失收诗人及其佚诗丛考——以稀见汉籍《唐宋千家联珠诗格》为中心

于济、蔡正孙编集的《唐宋千家联珠诗格》是一部研究宋元之际诗学发展的重要文献,然此书在中国本土久佚,但在韩国和日本有多种翻刻本,流传非常广,影响亦甚大。《联珠诗格》对于研究宋代文学有重要的校勘、辑佚及史料价值,特别是此书保存近四百首《全宋诗》未收的佚作,其中有大量的宋代诗人不见于《全宋诗》。本文选取其中13位《全宋诗》失收的宋代诗人,对其生平进行考证,并辑录其佚诗。