Traduction de «Méthode du coût global » (Français → Anglais) :

standard cost system [ standard costing | standard cost accounting ]

process costing [ process costing system | process cost system | continuous operation costing ]

process cost system | process costing system | continuous operation costing | process costing

total cost of ownership | TCO [Abbr.]

amortized cost method

29. Notes that the existing guidelines for transfer pricing leave MNCs a significant margin of discretion in the choice and implementation of evaluation methods; stresses that the lack of any effective common standard for transfer pricing and the various derogations, exceptions and alternatives provided for are being exploited by MNCs, in contradiction with the spirit of those guidelines, to calibrate their taxable profits by jurisdiction and reduce their overall tax liability through, for instance, abusive cost-plus, arbitrary setting of profit margins or the questionable exclusion of certain expenditure from their calculation; stress ...[+++]es that the best way to address the issue of transfer pricing at EU level is through common tax base consolidation, which does away with the need for these prices;

(c) where the manufacturer’s total cost of Canadian fabrics purchased during the period for the manufacture of stuffed toys is less than 45 per cent of the duty paid value of imported toy skins used by the manufacturer during the period, 80 per cent of the customs duties minus an amount equal to 2 per cent of the customs duties for each percentage point or portion thereof by which the manufacturer’s total cost of Canadian fabrics purchased during the period is less than 45 per cent of the duty ...[+++] paid value of imported toy skins used by that manufacturer during the period.

(a) where a manufacturer’s total cost of Canadian fabrics purchased during the period for the manufacture of stuffed toys is more than 55 per cent of the duty paid value of imported toy skins used by that manufacturer during the period, 80 per cent of the customs duties plus an amount equal to 2 per cent of those customs duties for each percentage point or portion thereof by which the manufacturer’s total cost of Canadian fabrics purchased during the period exceeds 55 per cent of the duty paid ...[+++] value of imported toy skins used by that manufacturer during the period;

I would like to know the approximate total cost including salaries, equipment needs and ammunition to the Canadian government for these operations.