Transfer Pricing in BEPS Project and China's Response

A major concern on base erosion and profit shifting (BEPS) is transfer pricing, which is discussed in BEPS Action Items 8–10 and 13. Actions 8–10 contain revised guidance, which ensures that transfer pricing rules secure outcomes that better align operational profits with the economic activities that generate them, as well as guidance on transactions involving cross-border commodity transactions and on low value-adding intra-group services. Action 13 contains a three-tiered standardized approach to transfer pricing documentation, including a minimum standard on country-by-country reports (CbCRs). However, the approach of Actions 8–10 still focuses on the restoration of the dysfunctional rules built on the arm’s length principle, which is rooted in the principle of separate independent entity. The threshold of Action 13 excludes many large multinational enterprises (MNEs) from the CbCR requirement and deprives developing countries access to the information of MNEs below the threshold. Chapter 6 of the Chinese Corporate Income Tax Law, under the title “Special Tax Adjustments,” provided the legal foundations of transfer pricing and transfer pricing documentation in China. To effectively implement the BEPS package in China and to comprehensively update the existing Circular 2, the State Taxation Administration (STA) released a Discussion Draft of a Circular on Implementation Measures for Special Tax Adjustments in September 2015, ranging from Action 3 (controlled foreign company rules), Action 8–10 (aligning transfer pricing outcomes with value creation) to Action 13 (transfer pricing documentation and country-by-country reporting) in details. Right now, a series of patches, such as the STA Bulletins 45, 42, 64, and 6, have been made to replace a substantial part of Circular 2.     

Q&A in legislative oversight: A framework for analysis

Parliamentary questions are an essential tool of legislative oversight. However, the extent to which they are effective in controlling the executive remains underspecified both theoretically and methodologically. This article advances a systematic framework for evaluating the effectiveness of parliamentary questions drawing on principal–agent theory, the public administration literature on accountability and communication research. The framework is called the ‘Q&A approach to legislative oversight’ based on the premise that the study of parliamentary questions (Q) needs to be linked to their respective answers (A) and examined together (Q&A) at the micro-level as an exchange of claims between legislative and executive actors. Methodologically, the Q&A approach to legislative oversight offers a step-by-step guide for qualitative content analysis of Q&A that can be applied to different legislative oversight contexts at different levels of governance. It is argued that the effectiveness of Q&A depends on the strength of the questions asked and the responsiveness of answers provided, which are correspondingly operationalised. To illustrate the merits of the approach, the article includes a systematic case study on the relationship between the European Parliament and the European Central Bank in banking supervision (2013–2018), showing the connection between specific institutional settings and the effectiveness of parliamentary questions.     

Analysis of the First- and Second-Generation Raving Dragon Novelty Bath Salts Containing Methylone and Pentedrone

In recent years, a large number of designer drugs sold as “Bath Salts” have appeared on the market. In July of 2011, Raving Dragon Novelty Bath Salts was obtained over the Internet. This product became unavailable in October of that year coinciding with the DEA issuing a temporarily schedule of mephedrone, methylone, and MDPV. Four months later in February of 2012, a new product was released from the same company under the new name Raving Dragon Voodoo Dust. The contents of both products were identified using spectroscopy methods: nuclear magnetic resonance, infrared, UV–visible, tandem mass spectrometry, and high-resolution time-of-flight mass spectrometry. It was determined that Raving Dragon Novelty Bath Salts contained methylone. The replacement product Raving Dragon Voodoo Dust contained the unscheduled drug pentedrone. The Raving Dragon brand of products illustrates the rapid change of ingredients in these products to circumvent laws restricting availability, distribution, and use.     

Blowfly Larval Tissues as a Secondary Detector for Determining Paraquat-Related Death in Rabbit Carcass

Paraquat poisoning is commonly associated with suicide or homicide in Malaysia. In a case involving advanced body decomposition, pathological analysis regarding the cause of death may become difficult or almost impossible. Insects serve as common alternative matrix for poison detection in forensic analysis. Paraquat detection via secondary bioaccumulation in fly larvae tissue has never been reported. In this study, tissues from blowfly larvae collected from a rabbit carcass with paraquat poisoning were analyzed for secondary bioaccumulation. Larvae samples were collected and analyzed using liquid–liquid extraction. The detection was performed via reduction of quaternary ammonium presence in paraquat and analyzed using gas chromatography–mass spectrometry (GC-MS) with selected ion monitoring mode (SIM mode). GC-MS showed the elution of reduced paraquat was at retention time 12.8 min. Blowfly larvae tissue has proven useful as a secondary detector in paraquat-related deaths.     

Suicidal Fatality from Azide Ingestion

A 35-year-old man ingested an unknown amount of sodium azide and died within 2 h. The postmortem interval was 3 days. No alcohol or drugs were found in the blood and urine. Azide was derivatized in the peripheral blood, urine, and vitreous fluid with propionic anhydride. A portion of the headspace was injected onto a gas chromatograph with a nitrogen–phosphorus detector. Azide was quantitated in the peripheral blood (1.1 μg/mL), urine (7.5 μg/mL), and vitreous (43 μg/mL). The vitreous appears to be a better fluid for azide screening because of slower degradation.     

From Mosaic to Ebru: Conviviality in Multi-ethnic,Multi-faith Burgazadası, Istanbul

This paper provides an understanding of changing diversity in Burgazadas? within the post-Ottoman, homogenising context of Turkey. It critiques conceptualisations of ‘culture as difference’ within the multiculturalism discourse in Europe and of coexistence as the reduction of differences and identities to pre-existing categories of the Ottoman millet system. Instead, it presents post-Ottoman conviviality as a lived practice and grassroots representation of recognised and unrecognised diversities by contextualising the production of differences and changing discourses of pluralism. The article demonstrates that individuals belonging to different groups can come to share similar values based on longstanding attachment to place and everyday practices, thereby representing themselves, in this case, as ‘Burgazl?’.     

Refracted axis: Kitayama Jun'yū and writing a German Japan

The question of how individuals navigate a given regime is inevitably a delicate one, but one no less important because of its sensitivity. This article examines the case of one Kitayama Jun'yū – author of dozens of works during the 1930s and 1940s that purported to introduce Japan to a German audience – and his changing rhetorical strategies in presenting a Japan that would be acceptable to his readership. It employs an adapted notion of Bhabha's concept of ‘mimicry’ as a means to understand both developments internal to Kitayama's works as well as their changing reception. This framework recognizes that power dynamics played an influential role in cross-cultural exchange between the two countries; at the same time, it enables a depersonalized engagement with cultural politics that does not rest on identifying individual authorial political allegiances. Drawing on both Kitayama's writings and archival materials that reflect official and semi-private responses to his work, this article offers a closer look at how a particular Japanese intellectual negotiated Japan's place within the discursive space of the National Socialist regime.     

Incarcerated youths with high or low callous–unemotional traits: a comparison controlling for age of crime onset

The aim of this study was to analyze the relevance of callous–unemotional (CU) traits in incarcerated juvenile delinquents. A sample of 160 incarcerated male youths was used. Results showed that youths with high CU traits had an earlier age of crime onset and of trouble with the law, and also had higher levels of conduct disorder. When controlling for age of crime onset, youths with high CU traits showed higher levels of general psychopathic traits and of psychopathy taxon membership as well as lower levels of prosocial behavior, but no differences were found for self-reported delinquency, crime seriousness, impulsivity-conduct problems, and general conduct problems. Also, no significant associations of CU traits with self-reported delinquency and crime seriousness were found when controlling for age of crime onset. Future studies of CU traits should take into account the specific importance of age of onset.     

Electoral Incentives and Individual Parliament Members’ Rights

Cameral procedures define the modus operandi of a parliament. This article examines how the electoral environment affects parliaments’ rules of procedures and legislators’ rights. It argues that when the electoral environment motivates legislators to act individualistically governments are incentivised to restrict cameral procedures to curtail legislators’ behaviour. Materialising such incentives depends on the government’s ability to pass restrictive procedural changes. To test the assertion, four decades (1967–2007) of amendments to the Israeli Knesset’s rules of procedure were examined and support provided for co-variation of the electoral environment and restrictive Knesset’s procedures. The analysis then details the factors that enabled Israeli governments to pass such restrictive measures. Indeed, governments seem to use the rules of procedure strategically in their attempt to improve their control and curtail legislators’ behaviour.     

Centre–periphery relations in Afghanistan: Badakhshan between patrimonialism and institution-building

The article offers a review of centre–periphery relations and local politics in the Afghan province of Badakhshan from the 1980s to the post-2001 era. It maps the local powerbrokers and charts the transformations that occurred during this period, with particular reference to the impact of the central government's policies on local political alignments and relations of power. The key argument is that President Karzai's and the cabinet's behaviour towards Badakhshani politics was aimed at re-establishing a patrimonial system, rather than at institution-building as claimed. Unable or unwilling to successfully deal with established local players, Kabul resorted to sponsoring new players in local politics and facilitating their rise in order to weaken more independent powerbrokers. However, a local perception of weakness in Kabul, not least due to uncertainty over the durability of the Karzai administration, led local players, old and new, to behave with very short-term horizons, as ‘roving bandits’ rather than as ‘stationary’ ones.