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.     

企业利益相关者的财务治理

企业所有权的核心体现在企业的财务权利上。企业财务权利包括财务收益权与财务控制权,对企业财务权利分配的一套制度安排称为财务治理。本文从企业是利益相关者契约的连结这一性质出发,分析了企业利益相关者及其财务治理的分类与特征,提出了加强利益相关者财务治理的建议。     

企业实施知识产权战略方案之我见

知识产权作为重要的生产要素,已经成为企业新的竞争力的要素,对企业的发展举足轻重。然而,我国大多数企业关于知识产权的意识还很淡薄,知识产权管理机构不健全,管理制度缺失。针对这些问题,笔者认为,我国企业应强化知识产权战略意识,并从组织和制度上保证企业知识产权战略的实施。     

浅析人力资源管理中的认识误区

错误的人力资源管理认识,将会对人力资源的开发与管理产生不良影响。本文分析了人力资源管理中的七大错误观念和做法,并提出了相应的措施。     

青海中藏药产业集群化发展战略探析

文章从青海中藏药产业集群化发展的必要性入手,分析了青海中藏药产业集群化发展的可能性,进而指出中藏药产业集群化发展中存在的障碍与难点,在此基础上提出促进青海中藏药产业集群化发展的战略构想与发展思路。     

比较研究中的陷阱--评劳拉·霍斯泰特勒《清朝殖民地事业》

近年来的西方中国学研究纷纷致力于以后现代主义、后殖民主义、中国中心论等视角来瓦解从前居统治地位的西方中心视角,目前又流行互动比较的视角,而且偏爱比较晚明前清与同时期欧洲的关系,但比较中总是忽略中国历史的连续性和整体性。美国学者霍斯泰特勒的《清朝殖民地事业》一书所作的中西历史比较研究,即存在这种不足,并且这种状况在西方学者中具有明显的普遍性。     

浅议我国企业管理思想的错位及其危害

管理思想错位是目前我国众多企业管理效益低下,适应市场的竞争能力下降的重要原因。本文从不同角度对此进行了分析。     

对加强我国企业人力资源培训的思考

本文分析了我国企业人力资源培训中存在的主要问题,并就从战略高度认识员工培训的价值、完善企业的培训体系、构建培训风险防范机制等方面,对加强我国企业人力资源培训进行了对策思考。     

论税收筹划在财务管理中的应用

现代经济是一种法治经济,依法纳税是企业(纳税人)应尽的义务。税收的无偿性决定了税款的支付是企业资金的净流出。为了减轻税负,税收筹划便应运而生。企业在进行筹资、投资、收益分配等决策时,使企业的纳税行为在遵守税法的前提下,合理利用税收政策,达到合理避免或延迟纳税、少交甚至免除纳税是管理者、经营者以及财务人员的重要职能。     

Industrial policies in a Marshallian-based multilevel perspective

Drawing on a multilevel framework of Marshallian external economies, we present a perspective on the foundations of enterprise policies across different levels of government. In so doing, we add complexity to the traditional approach to industrial districts, which often disregards the role of supra-local policies. The argument is based on the idea that the main task of policy-makers is not just to provide generic public goods for communities of people defined by administrative boundaries, but also to support the provision of public goods that strengthen the competitiveness and innovative capacity of social and productive systems functioning at various territorial scales, from that of compact centres of industry to the nation-state and beyond. We apply this multilevel framework to the interpretation of the Italian enterprise policies.