natgillin/translations-raw huggingface dataset:
Споразумение за предоставяне на услуги между Amazon.fr Sarl и LuxOpCo, точка 2.2 („Fulfillment Services“) и точка 2.3 ( „Customer and Merchant Services“).
Out of the total paid by LuxSCS for [acquisition Q]'s technology (USD 42928054), USD 22928054 was capitalised as intangible asset.
Споразумение за предоставяне на услуги между Amazon.de GmbH и LuxOpCo, точка 2.2 („Customer and Merchant Services“) и точка 2.3 ( „Support Services“).
EUR 23010000 paid by LuxSCS for [acquisition T], were recorded as an intangible asset.
Споразумение за предоставяне на услуги между Amazon.fr Logistique SAS и LuxOpCo, точка 2.2 („Fulfillment Services“).
Out of the total paid by LuxSCS for [acquisition U] (USD 70 million), EUR 84 million was capitalised as goodwill and EUR 0,7 million as marketing-related intangible asset.
Споразумение за предоставяне на услуги между Amazon Logistik GmbH и LuxOpCo, точка 2.2 („Fulfillment Services“).
EUR [0-10 millions].
Споразумение за предоставяне на услуги между Amazon.co.uk Ltd. и LuxOpCo, точка 2.2 („Fulfillment Services“), точка 2.3 ( „Customer and Merchant Services“) и точка 2.4 ( „Support Services“).
Amazon's submission of 12 January 2016.
Споразумения за предоставяне на услуги, точка 5.1 („No Agency“).
Amazon's submission of 19 March 2015, Supplement.
Споразумения за предоставяне на услуги, точка 5.2 („Provider Obligations“).
Amazon's submission of 12 June 2015.
Споразумения за предоставяне на услуги, точка 5 („Status and Liabilities of the Parties“).
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.
Както е обяснено в точка 2.3.2.1, Amazon посочва асортимента, цената и удобството при ползване като основните двигатели на дейността си по търговия на дребно онлайн.
3602: 3-25; par.
Приложимата надбавка за Amazon.fr Sarl е [3—3,5] % за услугите за клиенти и търговци и [5—10] % за услугите по поддръжка.
3603:1, ‘Q. M.com or enterprise solutions, in that program Amazon took all of the technologies that it had developed for its own website business […] and made them available to third-party retailers? […] Is that correct?
Приложимата надбавка за Amazon.de GmbH е [3—3,5] % за услугите за клиенти и търговци и [4—4,5] % за услугите по поддръжка.
A. That's a reasonable description.
Приложимата надбавка за Amazon.fr Logistique SAS е [5—10] % за услугите за обработка на поръчки.
Q: Okay.
Приложимата надбавка за Amazon Logistik GmbH е [5—10] % за услугите за обработка на поръчки.
And these third parties […] then used this technology to build and operate their own eCommerce system and website; is that correct?
Приложимата надбавка за Amazon.co.uk Ltd. е [3—3,5] % за услугите за обработка на поръчки, [3—3,5] % за услугите за клиенти и търговци и [4—4,5] % за услугите по поддръжка.
A: That's not quite correct.
Съобщение на Amazon от 7 юни 2017 г., стр. 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.“
It was Amazon, my team specifically that took those technologies and assembled them, extended them, customised them and operated the technology day to day on behalf of that retailer.
Плащането за изкупуване е извършено на седем вноски.
What the retailer would be doing is they would be managing their pricing, their promotions, their merchandising, their marketing, these elements […] we would be their IT and eCommerce department, but they would be what gets referred to as the merchandising and pricing and marketing department.’
Първата вноска е платена през 2005 г. и възлиза на 73,22 милиона щатски долара (52,35 милиона евро)
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.
В точка 1.10 от СПР „Development Program“ означава „the activities of a Party within the scope and principles set forth under Section 2“.
3540: 24-25, par.
Както е посочено в раздел 2, точка 2.1 от СПР, страните се споразумяват за следното: „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.
3541: 1-25, par.
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].
3542: 1-25: ‘Q: […] And given that these deals involved services and technology, how did Amazon price them?
All such activities shall be included in the Development Program except to the extent specifically excluded by mutual, written agreement of the Parties.“
A: Well, the way we priced these deals was essentially looking at them as a wholistic bundle […].’
В точка 1.9 от СПР „Development Costs“ означава „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“.
Amazon's submissions of 31 July 2015 and 15 January 2016.
Разходите за разработване се определят в съответствие с точка 3.3.
Amazon's submissions of 12 June 2015 and 15 January 2016.
Както е посочено в точка 3.2 „Subcontractor's Development Costs“ от СПР: „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. “
Agreement, section 4.4 (Pricing).
Като запазените марки, търговските наименования, имената на домейни, стилът, логотиповете и представянето на Amazon.
Agreement, paragraph 14.4.1.1 (Trademarks) provides: ‘ACI hereby grants to [A], during the Term, a limited, non-exclusive, non-transferable (except in accordance with Section 22.7) license, which [A] may sublicense only to its Affiliates to use within the Territory such ACI Content and Trademarks supplied by ACI hereunder: (a) only within the Territory; (b) only as is reasonably necessary to perform its obligations under this Agreement; and (c) only for the purposes contemplated under this Agreement.’.
Съобщение на Amazon от 21 август 2015 г., приложение 12: CSA Annual Summary Reports.
[A] agreement, paragraph 14.4.1.2 (Limited License) provides: ‘ACI grants to [A], for a term ending on the earlier of: (a) August 31, 2006; or (b) twelve (12) months following any termination of the Term by [A] pursuant to Section 13.2, or six (6) months following any termination of the Term by [A] pursuant to Section 13.3.2, a limited, temporary, non-exclusive, non-transferable (except in accordance with Section 22.7) license to use the ACI Intellectual Property (excluding Trademarks, URLs and domain names of ACI and its Affiliates), solely as necessary to permit [A] to continue the operation, maintenance and support of the [A] Site (or any successor Web Site, whether hosted by [A] directly or by a Third Party) in the form such exists as of the effective date of any termination of this Agreement as provided above’.
СПР, раздел 4 и „exhibit D“ (в сила от 5 януари 2009 г.).
Agreement, section 14.4.2 ([A]).
Съгласно раздел 4 от СПР („Development Cost Allocation“) трябва да се изготви годишен доклад за поделянето на разходите ( „Annual Cost Sharing Report“), за да се определят годишните плащания за поделяне на разходите, които трябва да направи всяка от страните по СПР.
Agreement, section 11 (Customer Information and Other Data).
Годишните доклади за поделянето на разходите за периода 2005—2014 г. са предоставени от Amazon в съобщението му от 21 август 2015 г.
Exhibit S of the [A] Agreement.
Изчислени съгласно раздел 4 („Development Cost Allocation“) и раздел 5 ( „Payments“) от СПР.
Amazon's submission of 15 January 2016.
СПР, раздел 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 […].
Agreement, section 5.5 (Pricing of Selected Product Units) and 9.1 (Sale of Selected Product Units to Customers Through the ACT Site: Procedure).
“ В раздел 4 се определя разпределението на разходите за разработки.
Agreement, section 16 (Proprietary Rights and Licenses, Restrictions).
Съобщение на Amazon от 27 февруари 2017 г., стр. 4—5.
Agreement, section 13 (Compensation).
СПР, точка 8.1 („Initital Period“).
Agreement, section 2.1 (Mirror Site: Development) of and [B] Agreement, section 2.1 (Mirror Site: Development).
СПР, точка 8.2 („Immediate Termination upon Notice for Change in Control or Substantial Encumbrance“).
Agreement, section 5.2 (Existing Customer Information Delivery) and [B] Agreement, sections 5.2 (Existing Customer Information Delivery).
СПР, точка 8.3 („Termination After Failure to Cure for Failure of Performance“).
Agreement, section 9.2 (Licenses) and [B] Agreement, section 10.2 (Licenses).
Съобщение на Amazon от 4 май 2015 г., приложение 2.
Amazon's submission of 22 January 2016.
СПР в сила от 5 януари 2009 г., точка 2.3: „In connection with this Agreement, each Party shall undertake the functions and risks specified in Exhibit B hereto.“
will pay a royalty to […].
СПР в сила от 5 януари 2009 г., „exhibit B“, „Functions and Risks“.
However, if royalty payments result in remuneration […], the royalty will be adjusted […].
В тази връзка „exhibit B“ гласи следното: „[t]his list is representative of the functions and risks to be undertaken by the Parties.
As provided in the License Agreement, paragraph 9.7 (Binding effect, Assignment), either party was entitled to assign its rights and obligations under this agreement without the other party's consent provided that the assignee is an Affiliate of the assignor.
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.“
The […] fee.
В СПР понятието „European Territory“ означава „all the countries included within the meaning of the term „European Country“ as defined in Section 1.12 hereof “.
fee to be paid by […].
В раздел 1.12 се дава следното определение за „European Country“: „(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 “.
to earn a return on its costs to provide shares service of [1-10] % to [1-10] %.
Терминът „научноизследователска програма“ изглежда не е определен в СПР.
According to the recital 39 a. of the 2014 APA request […].
Тълкуването на този термин е, че той се отнася и за програмата за разработки.
2014 ruling request, 2 April 2014, par.
Съобщение на Amazon от 27 февруари 2017 г.
39 a, p. 11.
Съобщение на Amazon от 12 април 2017 г.
2014 ruling request, 2 April 2014, par.
Известието за компенсация на недостиг представлява официално писмо, с което IRS информира данъчнозадължено лице за наличието на просрочени данъци, както и за евентуални санкции и лихви.
39 c, p. 11.
В известието се съдържа обяснение на данъчните корекции, как са изчислени и вариантите, които се предлагат на данъчнозадълженото лице.
Article 159(1) LIR: ‘Sont considérés comme contribuables résidents passibles de l'impôt sur le revenu des collectivités, les organismes à caractère collectif énumérés ci-après, pour autant que leur siège statutaire ou leur administration centrale se trouve sur le territoire du Grand-Duché.’
По-специално, ако данъчнозадълженото лице оспори оценката, то може да представи жалба пред Федералния данъчен съд на САЩ.
Article 159(2) LIR: ‘L'impôt sur le revenu des collectivités porte sur l'ensemble des revenus du contribuable’.
Паметна записка на IRS (ответник) от съдебното производство, стр. 1 [документ 661-1957].
Article 160 LIR: ‘Sont passibles de l'impôt sur le revenu des collectivités pour leur revenu indigène au sens de l'article 156, les organismes à caractère collectif de l'article 159 qui n'ont ni leur siège statutaire, ni leur administration centrale sur le territoire du Grand-Duché’.
Паметна записка на Amazon след съдебното производство, стр. 6—7.
Article 156 LIR: ‘Sont considérés comme revenus indigènes des contribuables non-résidents: 1. le bénéfice commercial au sens des articles 14 et 15: a) lorsqu'il est réalisé directement ou indirectement par un établissement stable ou un représentant permanent au Grand-Duché, excepté toutefois lorsque le représentant permanent est négociant en gros, commissionnaire ou représentant de commerce indépendant’.
IRS е упълномощена да издава призовки за всяко лице, притежаващо информация, „която би могла да представлява интерес“ за разследването ѝ.
The Luxembourg corporate income tax consists of a corporate income tax on profits (‘impôt sur le revenue des collectivités’ or ‘IRC’), taxed at a rate of 21 %, and, for companies established in Luxembourg City, a municipal business tax on profits ( ‘impôt commercial communal’), taxed at a rate of 6,75 %.
Тези правомощия дават възможност на IRS да задължи лице да се яви на определено място и да представи книжа и документи или да свидетелства под клетва; вж.: https://www.irs.gov/pub/irs-wd/0950044.pdf.
In addition, there is a 5 % surcharge on the 21 % tax rate for an employment fund calculated on the IRC.
В решението на Федералния данъчен съд на САЩ не се съдържа окончателно околичествяване на корекциите на плащанията за изкупуване и плащанията по силата на СПР, които LuxSCS трябва да плати на САЩ.
In 2012, the solidarity surcharge was increased from 5 % to 7 % with effect from tax year 2013.
Методът на съпоставимите неконтролирани сделки на свободния пазар е използван в САЩ метод за трансферно ценообразуване, който е аналогичен на предвидения в насоките на ОИСР метод на съпоставимата неконтролирана цена на свободния пазар.
With the changes introduced for tax year 2013, the aggregate income tax rate increases from 28,80 % to 29,22 % for Luxembourg City.
Amazon Final Transcripts: [вицепрезидент на „Technology – Software Development“, Amazon Corporate LLC, САЩ, бивш вицепрезидент на Kindle, Amazon Corporate LLC, САЩ], 18 ноември 2014 г., точка 3549: 10-25; точка 3550: 1-10, „Volume impacted deal pricing pretty significantly.
In addition, Luxembourg companies are subject to an annual net wealth tax, which is levied at a rate of 0,5 % on the company's worldwide net worth on 1 January of each year.
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.
The application of Article 164(3) LIR to financing companies has been clarified by the Luxembourg tax administrations in Circulars no. 164/2 of 28 January 2011 and no. 164/2bis of 8 April 2011, which were replaced by Circulaire du directeur des contributions LIR no 56/1 – 56bis/1 du 27 décembre 2016, traitement fiscal des sociétés exerçant des transactions de financement intra-groupe.
And you saw the same thing in the [C] deal […].“
See Recital 294.
СПР, точка 1.4 („Amazon Intellectual Property“)
Circular Letter LIR no 164/2 of 28 January 2011, p. 2.
Съобщение на Amazon от 19 февруари 2016 г.
Luxembourg has been a member of the OECD since 7 December 1961.
33435000 EUR, изразходени пряко през 2010 г.
See, for example, 1995 OECD TP Guidelines, preface, paragraph 16: ‘OECD Member countries are encouraged to follow these Guidelines in their domestic transfer pricing practices, and taxpayers are encouraged to follow these Guidelines in evaluating for tax purposes whether their transfer pricing complies with the arm's length principle […]’.
От общата сума 42928054 USD, платена от LuxSCS за технологията на [придобиване Q], 22928054 USD са пренесени в активите под формата на нематериални активи.
The most recent version was published by the OECD on 15 July 2014.
23010000 EUR, платени от LuxSCS за [придобиване T], са вписани като нематериални активи.
In this context, ‘transfer prices’ refer to the prices at which a company transfers physical goods or intangible property or provides services to its associated companies.
Върху общата сума 70 милиона щатски долара, платена от LuxSCS за [придобиване U], 84 милиона евро са пренесени в активите под формата на репутация, а 0,7 милиона евро — под формата на маркетингови нематериални активи.
1995, 2010 and 2017 OECD TP Guidelines, preface, paragraph 11.
[0—10 милиона] евро.
See, 1995 OECD TP Guidelines, paragraph 1.13; See also, 2010 and 2017 OECD TP Guidelines, paragraph 1.14.
Съобщение на Amazon от 12 януари 2016 г.
The separate entity approach is explained in the preface to the OECD TP Guidelines, paragraph 6: ‘In order to apply the separate entity approach to intra-group transactions, individual group members must be taxed on the basis that they act at arm's length in their dealings with each other.
Съобщение на Amazon от 19 март 2015 г., притурка.
However, the relationship among members of an MNE [multinational enterprise] group may permit the group members to establish special conditions in their intra-group relations that differ from those that would have been established had the group members been acting as independent enterprises operating in open markets. To ensure the correct application of the separate entity approach, OECD Member countries have adopted the arm's length principle, under which the effect of special conditions on the levels of profits should be eliminated.’
Съобщение на Amazon от 12 юни 2015 г., петък.
See also the 2010 OECD TP Guidelines, paragraph 1.6.
Amazon Final Transcripts: [вицепрезидент на „Technology – Software Development“, Amazon Corporate LLC, САЩ, бивш вицепрезидент на Kindle, Amazon Corporate LLC, САЩ], 18 ноември 2014 г., точка 3602: 3-25; точка 3603:1, „Q. M.com or enterprise solutions, in that program Amazon took all of the technologies that it had developed for its own website business […] and made them available to third-party retailers? […] Is that correct?
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017 as published 10 July 2017.
A. That's a reasonable description.
Later changes and additions to the commentaries and guidelines related to the OECD Model Tax Convention, which do not lead to a change of the wording of the Convention itself, are considered to be applicable to the interpretation of the articles set out therein.
Q: Okay.
The rationale for this approach is that the OECD commentaries and guidelines, including the 1995 and 2010 OECD TP Guidelines, are considered to capture the international consensus on the application of the principles set out in the OECD Model Tax Convention, see also OECD Model Tax Convention Commentary, 2010, para.
And these third parties […] then used this technology to build and operate their own eCommerce system and website; is that correct?
35.
A: That's not quite correct.
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, 22 July 2010.
It was Amazon, my team specifically that took those technologies and assembled them, extended them, customised them and operated the technology day to day on behalf of that retailer.
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, 13 July 1995.
What the retailer would be doing is they would be managing their pricing, their promotions, their merchandising, their marketing, these elements […] we would be their IT and eCommerce department, but they would be what gets referred to as the merchandising and pricing and marketing department.“
These Guidelines were based on the OECD Report ‘Transfer Pricing and Multinational Enterprises (1979)’.
Amazon Final Transcripts: [вицепрезидент на „Technology – Software Development“, Amazon Corporate LLC, САЩ, бивш вицепрезидент на Kindle, Amazon Corporate LLC, САЩ], 18 ноември 2014 г., точка 3540: 24 и 25, точка 3541: 1-25, точка 3542: 1-25: „Q: […] And given that these deals involved services and technology, how did Amazon price them?
The 2017 OECD TP Guidelines reflect the clarifications and revisions agreed in the 2015 BEPS Reports on Actions 8-10 Aligning Transfer pricing Outcomes with Value Creation and on Action 13 Transfer Pricing Documentation and Country-by-Country Reporting.
A: Well, the way we priced these deals was essentially looking at them as a wholistic bundle […].“
It also includes the revised guidance on safe harbours approved in 2013 which recognises that properly designed safe harbours can help to relieve some compliance burdens and provide taxpayers with greater certainty.
Съобщения на Amazon от 31 юли 2015 г. и 15 януари 2016 г.
Finally, this edition also contains consistency changes that were made to the rest of the OECD TP Guidelines.
Съобщения на Amazon от 12 юни 2015 г. и 15 януари 2016 г.
The report was published on 5 October 2015 and approved by the OECD Council on 23 July 2016.
Споразумение [A], раздел 4.4 („Pricing“).
OECD (2015), Aligning Transfer Pricing Outcomes with value Creation, Actions 8-10 – 2015 Final Reports, BEPS Project, Revisions to Chapter VI of the Transfer Pricing Guidelines.