Traduction de «Coût de main-d'œuvre indirecte » (Français → Anglais) :

(Return tabled) Question No. 553 Mr. Hoang Mai: With regard to the government’s strategy for combating tax havens: (a) does the government plan to reform the arm’s-length principles under section 247 of the Income Tax Act; (b) has the Canada Revenue Agency (CRA) or any department studied the impact of replacing Canadian Generally Accepted Accounting Principles with International Financial Reporting Standards (IFRS) in terms of (i) taxable impact, (ii) reporting, (iii) tax fraud; (c) has the government studied the possibility of requiring multinational corporations to report on a country-by-country basis on all their transactions, including, (i) labour costs and number of employees, (ii) finance costs, third-party and intra-group transacti ...[+++]ons, (iii) profits before taxes, (iv) provisions for taxes, (v) taxes actually paid; (d) has the government studied the possibility of providing disclosed information available within federal institutions to provincial Attorneys General for the purpose of civil forfeitures; (e) has the government studied the possibility of lengthening the detention-accountability regime found in section 490 of the Criminal Code; (f) has the government studied the possibility of modernizing the Canada Evidence Act; and (g) what will be the effect of cuts on the CRA auditor capacity to investigate offshore bank accounts and tax havens?

[23] NEER/REER based on ULC, excluding the impact of currency fluctuations (NEER = nominal effective exchange rate; REER = real effective exchange rate; ULC = unit labour costs

The calibration of revenue streams for calculating the WACC should take into account all dimensions of capital employed, including appropriate labour costs, building costs, anticipated efficiency gains and the terminal asset value, in accordance with recital 20 of Directive 2002/19/EC.

Low labour costs and high resource availability can give these regions a comparative advantage in the production of biomass.

The relatively well-developed infrastructure and low labour costs have contributed to stimulating markets, investments and tourism in these areas.

increased labour market discipline as union leaders and managers face the fact that currency devaluation can no longer be counted on to maintain the competitiveness of firms that have allowed real labour costs to increase;