natgillin/translations-raw huggingface dataset:
Това се потвърждава и от изявленията на служители на Amazon — вж. електронното писмо на [вицепрезидента на отдел „Product Management – Retail“ в Amazon Corporate LLC, САЩ] от 16 юни 2008 г. в показанията на [вицепрезидента на отдел „International Retail“ в Amazon Corporate LLC, САЩ, бивш директор на клона „Търговия на дребно в Европа“, отговарящ за всички дейности по търговия на дребно в Европа в LuxOpCo, Люксембург], доказателство 25: „We need to continue to focus on the retail basics: driving down COGS, driving fast track in-stock, category expansion, selection expansion within categories.“ и Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg] [вицепрезидент на отдел „Sales International“ в Amazon Corporate LLC, САЩ, бивш директор на отдел „Дейности с трети страни в Европа“ (като „Marketplace“) в LuxOpCo, Люксембург], 4 ноември 2014 г., точка 826:17-18: „You know, we are a very physical business at the end of the day.“
The definition of the Applicable Costs in Exhibit 1 is identical in all the Service Agreements.
Amazon Final Transcripts: [Vice President International Retail, Amazon Corporate LLC, US, former Head of European Retail Business, responsible for all retail operations in Europe, LuxOpCo, Luxembourg], 3 ноември 2014 г., точка 427:18-23.
Service Agreements, paragraph 2.1 (General).
Amazon Final Transcripts: [Senior Vice President Product Management – Retail, Amazon Corporate LLC, US], 4 ноември 2014 г., точка 588:25, точка 589:1-4.
Service Agreement between Amazon.fr.
Паметна записка на Amazon след съдебното производство, стр. 18, точка 35 и Amazon Final Transcripts: [Vice President International Retail, Amazon Corporate LLC, US, former Head of European Retail Business, responsible for all retail operations in Europe, LuxOpCo, Luxembourg], 3 ноември 2014 г., точка 427:18-23.
Sarl and LuxOpCo, paragraphs 2.2 (Fulfillment Services) and 2.3 (Customer and Merchant Services).
Amazon Final Transcripts: [Vice President International Retail, Amazon Corporate LLC, US, former Head of European Retail Business, responsible for all retail operations in Europe, LuxOpCo, Luxembourg], 3 ноември 2014 г., точка 427:18-23.
Service Agreement between Amazon.de GmbH and LuxOpCo, paragraphs 2.2 (Customer and Merchant Services) and 2.3 (Support Services).
Паметна записка на Amazon след съдебното производство, стр. 19, точки 39—41.
Service Agreement between Amazon.fr Logistique SAS and LuxOpCo, paragraph 2.2 (Fulfillment Services).
Паметна записка на Amazon след съдебното производство, стр. 28, точка 71.
Service Agreement between Amazon Logistik GmbH and LuxOpCo, paragraph 2.2 (Fulfillment Services).
Асортиментът включва също така подходящите аксесоари.
Service Agreement between Amazon.co.uk Ltd and LuxOpCo, paragraphs 2.2 (Fulfillment Services), 2.3 (Customer and Merchant Services) and 2.4 (Support Services).
Предлагането на добри аксесоари е много важно за Amazon, по-специално за да реализира положителен марж върху продажбите си на електроника.
Service Agreements, paragraph 5.1 (No Agency).
Вж. показания на [вицепрезидента и директор, отговарящ за германския пазар в Amazon Deutschland Services GmbH, Мюнхен, Германия], 13 юни 2014 г., стр. 200, точки 24 и 25, стр. 201, точки 1—7: „I mean, in general, it is life critical for a successful electronic retailer to sell accessories with the device for the simple reason you make no margin on the device or low margin, and you make higher margin on the accessories, with the exception of few others that have managed to make high margin on devices, but the usual stuff is, the money is made on the accessory and it's critical“.
Service Agreements, paragraph 5.2 (Provider Obligations).
Proposer le produit avec un assortiment adéquat d'accessoires adaptés ne peut pas uniquement découler d'un algorithme, mais nécessite une intervention humaine (locale), voir déposition [вицепрезидента и директор, отговарящ за германския пазар в Amazon Deutschland Services GmbH, Мюнхен, Германия], 13 юни 2014 г., стр. 201, стр. 203, точки 8—11, точки 9—17, стр. 204, точки 3—14: […].
Service Agreements, section 5 (Status and Liabilities of the Parties).
Вж. показания [вицепрезидент и директор, отговарящ за германския пазар в Amazon Deutschland Services GmbH, Мюнхен, Германия], 13 юни 2014 г., стр. 21, точки 11 и 12: „You need to have something to sell, right?“; вж. също Amazon Final Transcripts: [вицепрезидент на клона „Търговия на дребно в Европа“, отговарящ за всички дейности по търговия на дребно в Европа в LuxOpCo, Люксембург, бивш директор, отговарящ за френския пазар в Amazon.fr SAS, Клиши, Франция], 5 ноември 2014 г., точка 918:10-18: „One would say that if you don't have a product, you can't sell it. […] The more you add selection, the more your capacity to generate revenue increases.“].
As explained in Section 2.3.2.1, Amazon has pointed to selection, price and convenience as the key drivers of its online retail business.
Паметна записка на Amazon след съдебното производство, стр. 18, точка 36.
The applicable mark-up for Amazon.fr Sarl is [3-3,5] % for customer and merchant services and [5-10] % for support services.
Amazon Final Transcripts: [Vice President International Retail, Amazon Corporate LLC, US, former Head of European Retail Business, responsible for all retail operations in Europe, LuxOpCo, Luxembourg], 3 ноември 2014 г., точка 420:3-4.
The applicable mark-up for Amazon.de GmbH is [3-3,5] % for customer and merchant services and [4-4,5] % for support services.
Паметна записка на Amazon след съдебното производство, стр. 30, точка 78.
The applicable mark-up for Amazon.fr Logistique SAS is [5-10] % for fulfilment services.
Показания [вицепрезидент и директор, отговарящ за германския пазар в Amazon Deutschland Services GmbH, Мюнхен, Германия], 13 юни 2014 г., стр. 42, точки 15—20.
The applicable mark-up for Amazon Logistik GmbH is [5-10] % for fulfilment services.
Показания [вицепрезидент и директор, отговарящ за германския пазар в Amazon Deutschland Services GmbH, Мюнхен, Германия], 13 юни 2014 г., стр. 73, точки 20—25, стр. 74, точки 2—6.
The applicable mark-up for Amazon.co.uk Ltd is [3-3,5] % for fulfilment services, [3-3,5] % for customer and merchant services and [4-4,5] % for support services.
Изразената значимост на локализацията се потвърждава в изявленията на служители на Amazon: показания [вицепрезидент и директор, отговарящ за германския пазар в Amazon Deutschland Services GmbH, Мюнхен, Германия], 13 юни 2014 г., стр. 95, точки 5 и 6: „Retail is a very local thing, […]“; Amazon Final Transcripts: [вицепрезидент на клона „Търговия на дребно в Европа“, отговарящ за всички дейности по търговия на дребно в Европа в LuxOpCo, Люксембург, бивш директор, отговарящ за френския пазар в Amazon.fr SAS, Клиши, Франция], 5 ноември 2014 г., точка 909:10-17: „[…] important for us to understand is not what is selling somewhere else; it's what local customer needs and wants.“
Amazon's submission of 7 June 2017, p 3: ‘These fees relate to (i) the share of Luxembourg costs allocated to LuxSCS and to (ii) disbursements in relation to the legal protection of the Intangibles owned by LuxSCS such as patent application fees and related disbursements, trademark application fees and related disbursements and fees and disbursements in relation to domain names and IP searches’.
Показания [вицепрезидент и директор, отговарящ за германския пазар в Amazon Deutschland Services GmbH, Мюнхен, Германия], 13 юни 2014 г., стр. 43, точки 19—21.
The Buy-In was paid in seven instalments.
Amazon Final Transcripts: [вицепрезидент и директор, отговарящ за германския пазар в Amazon Deutschland Services GmbH, Мюнхен, Германия], 5 ноември 2014 г., точка 961:17-23.
The first instalment was paid in 2005 and amounted to USD 73,22 million (EUR 52,35 million).
Показания [вицепрезидент и директор, отговарящ за германския пазар в Amazon Deutschland Services GmbH, Мюнхен, Германия], 13 юни 2014 г., стр. 25, точки 19—20.
As defined in the CSA, paragraph 1.10, the ‘Development Program’ means ‘the activities of a Party within the scope and principles set forth under Section 2.’
Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], 4 ноември 2014 г., точка 761:19-24.
As specified in the CSA, section 2, paragraph 2.1, the Parties agree that ‘all research, development, marketing and other activities relating to the Licensed Purpose after the Effective Date are included within the scope of the Development Program.
Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], 4 ноември 2014 г., точка 762:1-7, точка 763:9-10; показания [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], 17 януари 2013 г., стр. 23, точки 23—25, стр. 24, точки 1—7: […].
Such activities may include, but are not limited to, all development activities related to maintaining, improving, enhancing, or extending the Amazon Intellectual Property, A9 Intellectual Property and EHT Intellectual Property [together the Intangibles].
Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], 4 ноември 2014 г., точка 800: 19-23.
All such activities shall be included in the Development Program except to the extent specifically excluded by mutual, written agreement of the Parties’.
Паметна записка на Amazon след съдебното производство, стр. 19, точка 38.
As defined in the CSA, paragraph 1.9, ‘Development Costs’ means ‘the costs incurred pursuant to Section 3 related to the performance of activities by a Party under the Development Program, including but not limited to any and all costs incurred by a Party in the course of developing Derivative Works.’
Паметна записка на Amazon след съдебното производство, стр. 61, точка 182: Към 2005 г. технологията за ценообразуване на Amazon е била недостатъчна с оглед на оперативната му нужда да предлага конкурентни цени и е зависела до голяма степен от човешка намеса.
The Development Costs are determined in accordance with paragraph 3.3.
Паметна записка на Amazon след съдебното производство, стр. 18 и 19, точка 37.
As set out in the CSA, paragraph 3.2 on ‘Subcontractor's Development Costs’: ‘Development Costs incurred by a person that participates at a Party's request in the development or improvement of the Amazon Intellectual Property, A 9 Intellectual Property and EHT Intellectual Property [together the Intangibles] (a ‘Subcontractor’) shall be considered Development Costs of that Party if the Party contracting for such work with such Subcontractor (a) materially participates in the management or control of the Subcontractor, and (b) retains ownership, or receives material rights to use, any intangible property developed by the Subcontractor ’.
Вж.
Such as trademarks, trade names, domain names, style, logos and presentation of Amazon.
Amazon Final Transcripts: [вицепрезидент и финансов директор в Amazon Corporate LLC, САЩ], 17 ноември 2014 г., точка 2883:6-18, стр. 78: „Yes. It's — I think the emphasis, though, should be on, you know, when we do marketing, this is back during this time frame, and until very recently, that the biggest portion of our marketing was to drive very specific customer transactions. And so it says increase customer traffic to our websites, that would certainly be the largest piece and the way we do that is, you know, specifically by we have an associates program, we also use various online marketing and it's to drive -- if someone searches on a Samsung TV, it's to try to drive them to our, you know, detail page to buy on that transaction.
Amazon's submission of 21 August 2015, Annex 12: CSA Annual Summary Reports.
That's what we're attempting to do“.
CSA, section 4 and exhibit D (as effective of 5 January 2009).
Тази програма се оказва от първостепенно значение за Amazon.
Pursuant to the CSA, section 4 (Development Cost Allocation), an ‘Annual Cost Sharing Report’ was to be prepared to determine the yearly cost sharing payments from each party to the CSA.
Вж.
The Annual Cost Sharing Reports for the years 2005-2014 were provided by Amazon in its submission of 21 August 2015.
Amazon Final Transcripts: [вицепрезидент на отдел „Product Management-Retail“ и бивш вицепрезидент/генерален директор на отдел „Worldwide Operations“ в Amazon Corporate LLC, САЩ], 14 ноември 2014 г., точка 2755:1-7: […].
As calculated in accordance with the CSA, sections 4 (Development Cost Allocation) and 5 (Payments).
Amazon заделя значителни суми за тази програма — Вж. таблица 7.
CSA, section 4.1: ‘As soon as practical after each Year End, the Parties shall each prepare necessary financial statements and forecasts, and shall jointly reconcile and consolidate such statements and forecasts into an ‘Annual Cost Sharing Report,’ containing the information required by this Section 4 and signed by the Parties […]. ’
Вж. показания [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], 17 януари 2013 г., стр. 175, точки 1—3.
Section 4 determines the Development Cost Allocation.
Маркетинговата организация е била централна функция за насочването на трафика към уебсайтовете на Amazon.
Amazon's submission of 27 February 2017, p. 4-5.
Вж. също показания [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], 17 януари 2013 г., стр. 174: точки 10—12; показания [Senior Vice President Product Management – Retail, Amazon Corporate LLC, US], 18 септември 2014 г., стр. 36: точки 1—3; Amazon Final Transcripts, [вицепрезидент на клона „Търговия на дребно в Европа“, отговарящ за всички дейности по търговия на дребно в Европа в LuxOpCo, Люксембург, бивш директор, отговарящ за френския пазар в Amazon.fr SAS, Клиши, Франция], 5 ноември 2014 г., точка 907:1-2: […]; и Amazon Final Transcripts: [вицепрезидент на отдел „Technology-Software Development“ в Amazon Web Services, Inc., САЩ] 7 ноември 2014 г., точка 1532:7-8: Програмата „Партньори“ е генерирала на Amazon „доста добър приток на клиенти […]“.
CSA, paragraph 8.1 (Initial Period).
Показания [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], 17 януари 2013 г., стр. 69: точки 24 и 25, стр. 70: точки 1—6.
CSA, paragraph 8.2 (Immediate Termination upon Notice for Change in Control or Substantial Encumbrance).
Показания [Senior Vice President Product Management – Retail, Amazon Corporate LLC, US], 18 септември 2014 г., стр. 117, точки 6—12: […].
CSA, paragraph 8.3 (Termination After Failure to Cure for Failure of Performance).
Показания [Senior Vice President Product Management – Retail, Amazon Corporate LLC, US], 18 септември 2014 г., стр. 73, точка 25, стр. 74, точки 1—7.
Amazon's submission of 4 May 2015, Annex 2.
Показания [Senior Vice President Product Management – Retail, Amazon Corporate LLC, US], 18 септември 2014 г., стр. 182, точки 1—4.
CSA, as effective as of 5 January 2009, paragraph 2.3: ‘In connection with this Agreement, each Party shall undertake the functions and risks specified in Exhibit B hereto’.
Показания [вицепрезидент и директор, отговарящ за германския пазар в Amazon Deutschland Services GmbH, Мюнхен, Германия], 13 юни 2014 г., стр. 105, точка 25, стр. 106, точки 1—15: […], показания [вицепрезидент и директор, отговарящ за германския пазар в Amazon Deutschland Services GmbH, Мюнхен, Германия], 13 юни 2014 г., стр. 107, точки 2—5: […].
CSA, as effective as of 5 January 2009 exhibit В, Functions and Risks.
Показания [вицепрезидент и директор, отговарящ за германския пазар в Amazon Deutschland Services GmbH, Мюнхен, Германия], 13 юни 2014 г., стр. 102, точки 4—14.
It is in this respect stated in exhibit В that ‘[t]his list is representative of the functions and risks to be undertaken by the Parties. The Parties do not represent that this is the exclusive statement of functions and risks, and the omission of any function or risk does not imply that the Party does not perform such function or bear such risk’.
Вж. също показания [Senior Vice President Product Management – Retail, Amazon Corporate LLC, US], 18 септември 2014 г., стр. 41: точки 22—25: […].
The ‘European Territory’ is defined in the CSA as ‘all the countries included within the meaning of the term ‘European Country’ as defined in Section 1.12 hereof. ’
Съобщение на Amazon от 22 юли 2016 г., стр. 1.
In section 1.12, ‘European Country’ is defined as ‘(a) the economic, scientific, and political organization known as the European Union consisting, as of the Effective Date, of Belgium, France, Italy, Luxembourg, Netherlands, Germany, Denmark, Greece, Ireland, United Kingdom, Spain, Portugal, Austria, Finland, Sweden, Cyprus, Czech Republic, Estonia, Hungary, Latvia, Lithuania, Malta, Poland, Slovakia, and Slovenia, and including any and all other countries that may become members of such organization during the Term, and (b) any countries listed as ‘Applicant countries’ or ‘Other European countries’ on the Web page located at http://europa.eu.intlabc/governments/indexen.htm#, or any successors thereto or replacements thereof ’.
Вж. съобщението на Amazon от 22 юли 2016 г., озаглавено „Amazon's Technology-Centric E-tailing-Business“, стр. 4.
The term ‘Research Program’ appears not to have been defined in the CSA.
Amazon дава следния пример: „By way of illustration, a very large brick-and-mortar retailer might have tens of thousands products for sale: in contrast, Amazon's European websites offered nearly 3,7 million distinct products for sale in 2005 and around [20-30] million in 2013.
This term is understood to also refer to the Development Program.
A very successful brick-and-mortar retailer might process tens of thousands transactions each year: in 2005, Amazon's European websites processed nearly 71 million distinct orders, and that number grew to over [1-1,5] billion in 2013.
Amazon's submission of 27 February 2017.
It would simply not be possible to employ a sufficient number of individuals, for example, to determine the price on millions of unique products – let alone to decide what the in-stock levels should be for those products or individually to process every customer order“.
Amazon's submission of 12 April 2017.
Вж. съобщението на Amazon от 22 юли 2016 г., озаглавено „Amazon's Technology-Centric E-tailing-Business“, стр. 3.
A notice of deficiency is an official letter, by means of which the IRS advises a taxpayer about delinquent taxes owed plus any penalties and interest.
Даден е следният пример: „While some functionality, such as, for example, identity, which allows customers to log on the website, or Item Master Service, which maintains a catalogue of all products sold on Amazon, has been provided since the very first days of Amazon's operations, the underlying technology would have been rewritten entirely (and continuously) over the years. […] the identity technology used by Amazon in 2010 had little to do with the identity technology used prior to 2005 – the 2005 service has been disassembled and rewritten as a number of smaller, more manageable services that together provide the identity functionality, to adapt the technology to the evolution of the scope of Amazon's operations.“
The notice contains an explanation of the tax adjustments, how they were computed and of the taxpayer's options.
Вж. съобщението на Amazon от 22 юли 2016 г., озаглавено „Amazon's Technology-Centric E-tailing-Business“, стр. 1.
In particular, if the taxpayer disagrees with the assessment, he or she can file an appeal with the US Tax Court.
Хардуерната технология е съставена от физическо оборудване, по-специално сървърите.
IRS (respondent) Trial Memorandum, p. 1.
Вж. съобщението на Amazon от 22 юли 2016 г., озаглавено „Amazon's Technology-Centric E-tailing-Business“, стр. 2 и 3.
Amazon Post trial brief, p. 6-7.
„Еквивалент на пълно работно време“ (ЕПРВ) отговаря на часовете, изработени от служител, нает на пълно работно време.
The IRS is authorised to issue a summons to any person having information that ‘may be relevant’ to its investigation.
Съобщение на Amazon от 20 януари 2017 г., стр. 2—4; вътрешен документ на Amazon: „EU Policies and Procedures Manual“ от 1 май 2006 г.
That authority permits the IRS to require a person to appear at a designated location and to produce books and records or give testimony under oath; cf. https://www.irs.gov/pub/irs-wd/0950044.pdf.
Съобщение на Amazon от 8 февруари 2017 г., стр. 1 и 2 и показания на [директора на отдел „International Tax and Tax Policy“, Amazon Corporate LLC, САЩ], 24 април 2014 г., стр. 200, точки 23—201, точка 3: […].
The US Tax Court judgement does not contain the ultimate quantification of the adjustments to Buy-in and CSA payments due from LuxSCS to the US.
Съгласно съобщението на Amazon от 8 февруари 2017 г., стр. 1—3 LuxSCS и LuxOpCo са сключили споразумение за кредит на 29 декември 2006 г. с цел управление на паричните средства.
CUT is a transfer pricing method used in the US analogous to the CUP under OECD TP Guidelines.
Впоследствие споразумението е изменено и преработено на 1 март 2007 г., 1 януари 2009 г., 1 април 2011 г. и 1 януари 2012 г.
Amazon Final Transcripts: [Vice President Technology – Software Development, Amazon Corporate LLC, US former Vice President of Kindle, Amazon Corporate LLC, US], 18 November 2014, par.
„Back-to-back-activity: EHT [LuxSCS] will lend its funds to AEU [LuxOpCo] on an interest-bearing basis, and AEU [LuxOpCo] will invest the funds.“ et „[…] all of the financing transactions existing between EHT [LuxSCS] and AEU [LuxOpCo] will be merged into one single debt instrument, which will have the characteristics of a Credit Facility.“ Вж. съобщението на Amazon от 5 март 2015 г., приложение 22, стр. 7.
3549: 10-25; par.
Съобщение на Amazon от 8 февруари 2017 г., стр. 2.
3550: 1-10, ‘Volume impacted deal pricing pretty significantly.
Годишни отчети на LuxOpCo за периода 2006—2013 г.
You can look at the — you can go through the various contracts across the M.coms and you will find that the larger ones, such as [C] and [A], they have a lower commission rate than the smaller ones such as [D] and [E] and [F], and so that was a reality of what the market forces would require, […] And so the expectation that became predominant across all of the players in this market segment was that the bigger the sales volume, the lower the commission rate would be, and that found its way into, for example, [A] Amendment 3 is where we went from a single commission structure to a tiered base structure because [A] saw that their sales were doing very well and they predicted them to do very well over the course of the remainder of the agreement and they didn't want to be spending that much because they thought it wasn't competitive with their alternatives.
Определение на приложимите разходи е предоставено в бележка под линия 61.
And you saw the same thing in the [C] deal […].’
Всички споразумения за предоставяне на услуги съдържат еднакви разпоредби относно използването на нематериалните активи (раздел 3), възнаграждението (раздел 4), статута и отговорностите на страните (раздел 5), поверителността (раздел 6), условията на споразумението и условията за неговото прекратяване (раздел 7), непреодолимата сила (раздел 8) и общите разпоредби (раздел 9).
CSA, paragraph 1.4 (Amazon Intellectual Property)
Определението на приложимите разходи, посочени в „Exhibit 1“, е едно и също във всички споразумения за предоставяне на услуги.
Amazon's submission of 19 February 2016.
Споразумения за предоставяне на услуги, точка 2.1 („General“)
EUR 33435000 expensed directly in 2010.