The concern with transfer pricing is obvious, but in a lot of the developing countries these days--those I've visited--they've set up these tax-free ports, or so-called tax-free ports; often they're inland, not even ports. I've noted in a number of the Caribbean countries that a large number of Canadian manufacturers have shifted significant portions of their manufacturing processes there. It's not the full manufacturing process, but as you've stated, in textile they've shifted the portion that would still allow them not to face all the various high-tariff barriers that exist. It's worrying when you see Canadian manufacturing companies quite engaged in shifting operations to these tax-free ports. Products are being shipped back to Canada with just small component parts being finally assembled here in Canada.
Have there been any studies done in that particular area by the government?