natgillin/translations-raw huggingface dataset:
Вж.: http://www.amazon.com/Careers-Homepage/b?ie=UTF8&node=239364011.
The TP report only provides the inaccurate statement that the residual profit ‘may be considered to be attributable to the Intangibles licensed by LuxOpCo from LuxSCS’.
Съобщение на Amazon от 22 юли 2016 г.: Amazon's Technology-Centric E-tailing-Business, стр. 1.
2017 ex post TP report p. 21 and 32.
Както е посочено на стр. 5 от настоящото съобщение, това изчисление е направено от [Съветник 1] в последващия доклад относно ТЦ от 2017 г.
Amazon's submission of 7 June 2017.
Под брутни продажби на стоки се разбира общите продажби, направени чрез уеб сайтовете на Amazon, т.е. както продажбите, направени от Amazon под негово име, така и тези, направени от трети страни чрез Marketplace.
It is therefore incorrect when Amazon claims that the control over exploitation of the Intangibles effectively lies with LuxSCS because the Intangibles could be licensed to another company in a scenario where LuxOpCo was loss-making.
Съобщение на Amazon от 29 май 2017 г.: [Съветник 1] и [Съветник 1]: „Economic analysis of the Transfer Pricing approach adopted in the 2003 ATC“, 25 май 2017 г.
See Recital 321.
Доклад относно ТЦ, стр. 25 до 28, лицензионно възнаграждение в диапазона [10–15] % до [10–15] % е счетено за съответстващо на принципа за сделка между несвързани лица.
License Agreement, paragraphs 1.5 (Licensed Purpose), 2.1(a) (Exclusive Intellectual Property License Grant), 2.1(b) (Derivative Works), 2.3 (Maintenance), 4.1 (Term) and paragraph 9.2 (Preventing Infringement).
Последващ доклад относно ТЦ от 2017 г., стр. 12: „LuxOpCo's aggregate royalty payments to LuxSCS over the period under review are approximately [5-10] % of net sales (or [3-3.5] % of GMS).
License Agreement, paragraph 9.2 (Preventing Infringement).
This figure is well below the range of royalty rates indicated by the CUP analysis in the [Advisor 2] Report, which are based on the agreement between Amazon and [A] and include adjustments to account for other intangibles (customer referrals) licensed by LuxSCS to LuxOpCo but not made available by Amazon to [A].“
Amazon confirmed this reading of Provision 9.2 in its submission of 7 June 2017, see p. 2.
Последващ доклад относно ТЦ от 2017 г., стр. 13: „The tax court relied on Amazon's uncontrolled transactions with its M.com business partners for website technology, external trademark comparables for marketing intangibles, and Amazon's uncontrolled transactions for customer referral fees under the Associates and Syndicated Stores programs for customer information.“
License Agreement, paragraph 9.5 (Compliance, Data Protection).
Последващ доклад относно ТЦ от 2017 г., стр. 12—13: Съгласно таблица 1 ставката на лицензионните възнаграждения е агрегирана стойност от следните ставки за лицензионни възнаграждения: Технология [3–3,5] %, нематериални маркетингови активи [1–1,5] % и данни за клиентите [0.5–1] % от брутните продажбина стоки.
The Licensed Purpose of the License Agreement is identical with the Licensed Purpose of the CSA in relation to the licenses obtained by LuxSCS.
Плащането за изкупуване на клиентски данни, което е определено от Федералния данъчен съд на САЩ, е преобразувано от [Съветник 1] в ставка за лицензионно възнаграждение, пропорционална на съответната стойност за технологията и нематериалните маркетингови активи.
See the CSA, paragraph 1.13 (a).
Последващ доклад относно ТЦ от 2017 г., стр. 12—13.
To the extent, derivative works was not subject to assignment to LuxSCS under the Agreement, LuxSCS obtained an irrevocable, exclusive, and royalty-free worldwide license to those derivative works, including a right to sublicense these, for the entire lifetime of the Intangibles.
Последващ доклад относно ТЦ от 2017 г., стр. 15—16.
Any assignment or license of the derivative works shall, however, at the same time remained licensed to LuxOpCo which, under the License Agreement is granted an irrevocable and exclusive license to the Intangibles and all other IP held by LuxSCS within the European territory.
Последващ доклад относно ТЦ от 2017 г., стр. 13: „The license of the Intangibles from LuxSCS to LuxOpCo is different, as the license comes with a commitment by LuxSCS to maintain, update, and enhance those intangibles through ongoing investments under the CSA.
License Agreement, paragraphs 1.5 (Licensed Purpose), 2.1(a) (Exclusive Intellectual Property License Grant), 2.1(b) Derivative Works.
Although it is recognized that there is a decay of intangibles over time, these intangibles are replaced by new intangibles from the ongoing investments under the CSA and therefore, no downward adjustment to the royalty paid by LuxOpCo to LuxSCS is necessary.“
See Recital 124.
Последващ доклад относно ТЦ от 2017 г., стр. 16.
See Amazon's submission of 31 October 2003.
От друга страна последващият доклад относно ТЦ от 2017 г. изглежда пренебрегва функционалния анализ при прилагането на метода на сравнимите неконтролирани цени, въпреки че този анализ се счита за определящ фактор при анализа на съпоставимостта; вж. насоките на ОИСР от 1995 г., параграф 1.20.
See also financial accounts of LuxSCS and EU Policies and Procedures Manual, which stipulates that LuxSCS ‘must never have any employees’.
Последващ доклад относно ТЦ от 2017 г., стр. 32.
In its submission of 19 March 2015, Amazon indicated that the Amazon group employees involved in developing and maintaining the Intangibles are neither employed by LuxSCS nor by entities that participate in LuxSCS.
Последващ доклад относно ТЦ от 2017 г., стр. 30.
During the relevant period, LuxSCS also held shares in Amazon Eurasia Holdings Sarl.
Последващ доклад относно ТЦ от 2017 г., стр. 33.
See Recital 104 and footnote 27.
Решение по съединени дела C–20/15 P Комисия/World Duty Free, ECLI:EU:C:2016:981, точка 53 и цитираната съдебна практика.
See Recitals 454-455.
Вж. решението по съединени дела C–106/09 P и C–107/09 P Комисия/Government of Gibraltar и Обединено кралство, ECLI:EU:C:2011:732, точка 72 и цитираната съдебна практика.
Indeed Amazon confirmed that ‘neither [LuxSCS], not its general partner, Amazon Europe Holding Inc., had an active role in the IP Steering Committee’.
Решение по дело C–494/06 P Комисия/Италия и Wam, ECLI:EU:C:2009:272, точка 54 и цитираната съдебна практика.
See Amazon's submission of 7 June 2017, p. 1.
Вж. също решението по дело C–66/02 Италия/Комисия, ECLI:EU:C:2005:768, точка 112.
As explained in Recital 103, Amazon Europe Holding Inc. was also acting as the sole manager of LuxSCS during the relevant period.
Решение по дело C–126/01 GEMO SA, ECLI:EU:C:2003:622, точка 41 и цитираната съдебна практика.
Written resolution of the sole manager of LuxSCS of 28 April 2006, see Table 14.
Решение по дело 730/79 Phillip Morris, EU:C:1980:209, точка 11.
See Recitals 104 and 218.
Решение по съединени дела T–298/97, T–312/97 и др.
CSA, paragraphs 1.13 (Licensed Purpose), 2.3 and Exhibit B, and paragraph 9.12 (Preventing Infringement).
Alzetta, ECLI:EU:T:2000:151, точка 80.
See also CSA, p. 1, ‘the Parties desire to pool their respective resources from the Effective Date forward, for the purpose of further developing and otherwise enhancing the value of the Amazon Intellectual Property [Intangibles owned by ATI], A9 Intellectual Property [Intangibles owned by A9] and EHT Intellectual Property [Intangibles owned by LuxSCS] (as defined below), and to share the costs and risks of developing and using all such intellectual property rights developed by any Party on the basis of benefits anticipated to be derived from such intellectual property rights’.
Решение по дело C–172/03 Heiser, ECLI:EU:C:2005:130, точка 55.
See Recital 213 as regards the acquisition of [acquisition U, Q, R and T].
Вж. също решенията по дело C–271/13 P Rousse Industry/Комисия, ECLI:EU:C:2014:175, точка 44; съединени дела C–71/09 P, C–73/09 P и C–76/09 P Comitato „Venezia vuole vivere“/Комисия, ECLI:EU:C:2011:368, точка 136; дело C–156/98 Германия/Комисия, ECLI:EU:C:2000:467, точка 30 и цитираната съдебна практика.
See Recitals 212 to 214 and 218.
Решение по дело C–15/14 P Комисия/MOL, ECLI:EU:C:2015:362, точка 60.
See Footnote 199.
Вж. също решението по съединени дела C–20/15 P и C–21/15 P Комисия/World Duty Free, ECLI:EU:C:2016:981, точка 55 и решението по дело C–270/15 P Белгия/Комисия, ECLI:EU:C:2016:489, точка 49.
See Recital 200.
Решение по дело C–211/15 P Orange/Комисия, ECLI:EU:C:2016:798, точки 53 и 54.
See Recital 201.
Дело C–143/99 Adria-Wien Pipeline и Wietersdorfer & Peggauer Zementwerke, ECLI:EU:C:2001:598, точка 41.
As explained in footnote 402, the parties entered into the CSA in order to share their individual costs and risks for them to be able to obtain the benefits of their joint development of the Intangibles.
Дело 173/73 Италия/Комисия, ECLI:EU:C:1974:71, точка 13.
As illustrated in the accounts of LuxSCS, no trace has been found that A9, ATI, or any other Amazon companies have been remunerated for R & D and the management of the Intangibles beyond the CSA, nor for other services beyond the CSA (see Table 9).
Вж. решенията по дело C–66/02 Италия/Комисия, ECLI:EU:C:2005:768, точка 78; дело C–222/04 Cassa di Risparmio di Firenze и др., ECLI:EU:C:2006:8, точка 132; и дело C–522/13 Ministerio de Defensa и Navantia, ECLI:EU:C:2014:2262, точки 21—31.
It is therefore assumed that the CSA set out the full remuneration to A9 and ATI for all functions performed for the benefit of LuxSCS.
Вж. решенията по съединени дела C–182/03 и C–217/03 Белгия и Forum 187 ASBL/Комисия, ECLI:EU:C:2005:266, точка 95.
See Footnote 198.
Фактът, че трансферното ценообразуване поставя акцент върху ценообразуването на вътрешногруповите сделки, е ясно изразен в точка 1.6 от насоките на ОИСР за трансферното ценообразуване от 2010 г.: „Принципът на сделката между несвързани лица възприема подхода на третиране на членовете на мултинационална група като отделни субекти, а не като неразделни подгрупи на едно единно предприятие.
See 2017 OECD TP Guidelines, paragraph 6.53: ‘In outsourcing transactions between independent enterprises, it is usually the case that an entity performing functions on behalf of the legal owner of the intangible that relate to the development, enhancement, maintenance, protection, and exploitation of the intangible will operate under the control of such legal owner (as discussed in paragraph 1.65). […]’.
По този начин вниманието се насочва към естеството на сделките между членовете на мултинационалната група и дали условията на тези контролирани сделки ссе различават от условията, които биха били получени в сравними неконтролирани сделки.
See paragraph 6.14 of the 1995 and 2010 OECD TP Guidelines: ‘Arm's length pricing for intangible property must take into account for the purposes of comparability the perspective of both the transferor of the property and the transferee. […] Given that the licensee will have to undertake investments or otherwise incur expenditures to use the licence it has to be determined whether an independent enterprise would be prepared to pay a licence fee of the given amount considering the expected benefits from the additional investments and other expenditures likely to be incurred’.
Този анализ на контролираните и неконтролираните сделки, който се нарича „анализ на съпоставимостта“, лежи в основата на прилагането на принципа на сделката между несвързани лица .
Paragraph 6.18 further provides: ‘It also is important to take into account the value of services such as technical assistance and training of employees that the developer may render in connection with the transfer.
“ Тази насоченост към сделките се посочва отново в точка 1.33 от насоките на ОИСР за трансферното ценообразуване от 2010 г., където се пояснява, че „прилагането на принципа на сделката между несвързани лица като цяло се основава на сравнение на условията в контролирана сделка с условията в сделки между независими предприятия. […]“.
Similarly, benefits provided by the licensee to the licensor by way of improvements to products or processes may need to be taken into account’.
Съобщение на Amazon от 5 март 2015 г., точка 27.
See also 2017 OECD TP Guidelines, paragraph 6.112.
Насоки на ОИСР от 2010 г., параграф 1.13.
See Recital 206.
Съобщение на Люксембург от 21 ноември 2014 г., точки 38—40.
As specified in Recital 429.
Дело 173/73 Италия/Комисия, ECLI:EU:C:1974:71.
As set out in the License Agreement, paragraphs 2.3 (maintenance), 9.2 (preventing infringement) and 9.5 (compliance, data protection), LuxOpCo was solely responsible for the maintenance and protection of the Intangibles.
Вж. съединени дела C–182/03 и C–217/03 Белгия и Forum 187 ASBL/Комисия, ECLI:EU:C:2006:416, точка 81; съединени дела C–106/09 P и C–107/09 P Комисия/Government of Gibraltar и Обединено кралство, ECLI:EU:C:2011:732; дело C–417/10 3M Italia, ECLI:EU:C:2012:184, точка 25 и определението по дело C–529/10 Safilo, ECLI:EU:C:2012:188, точка 18.
See Amazon's submission of 21 August 2015, annex 5.
Съображение 429.
That the emphasis is on the use of an intangible is made clear in 2017 OECD TP Guidelines, paragraph 6.71 provides: ‘If the legal owner of an intangible in substance:
вж. насоките на ОИСР от 1995 г., параграф 1.20.
performs and controls all of the functions [..] related to the development, enhancement, maintenance, protection and exploitation of the intangible;
Вж. също насоките на ОИСР от 2010 г., параграф 1.42 и насоките на ОИСР от 2017 г., параграф 1.51.
provides all assets, including funding, necessary to the development, enhancement, maintenance, protection, and exploitation of the intangibles; and
Докладът относно ТЦ неправилно посочва, че остатъчната печалба „may be considered to be attributable to the Intangibles licensed by LuxOpCo from LuxSCS“
assumes all of the risks related to the development, enhancement, maintenance, protection, and exploitation of the intangible,then it will be entitled to all of the anticipated, ex ante, returns derived from the MNE [multinational enterprise] group's exploitation of the intangible.
Последващ доклад относно ТЦ от 2017 г., стр. 21 и 32.
To the extent that one or more members of the MNE [multinational enterprise] group other than the legal owner performs functions, uses assets, or assumes risks related to the development, enhancement, maintenance, protection, and exploitation of the intangible, such associated enterprises must be compensated on an arm's length basis for their contributions.
Съобщение на Amazon от 7 юни 2017 г.
This compensation may, depending on the facts and circumstances, constitute all or a substantial part of the return anticipated to be derived from the exploitation of the intangible’.
Следователно Amazon неправилно твърди, че контролът върху експлоатацията на нематериалните активи е фактическа отговорност на LuxSCS, тъй като тези активи могат да бъдат лицензирани на друго дружество в случай че LuxOpCo понесе загуби.
See also 1995 OECD TP Guidelines, paragraph 1.20 and 1.22 2010 OECD TP Guidelines, paragraph 1.42, and 1.44 where the emphasis is clearly on the ‘use’ of the asset.
Вж. съображение 321.
As explained in the 1995 OECD TP Guidelines, paragraph 2.26: ‘If it cannot be demonstrated that the intermediate company either bears a real risk or performs an economic function in the chain that has increased the value of the goods, then any element in the price that is claimed to be attributable to the activities of the intermediate company would reasonably be attributed elsewhere in the MNE [multinational enterprise] group, because independent enterprises would not normally have allowed such a company to share in the profits of the transaction.’
Лицензионно споразумение, точки 1.5 (Licensed Purpose), 2.1, буква а) (Exclusive Intellectual Property License Grant), 2.1, буква b) (Derivative Works), 2.3 (Maintenance), 4.1 (Term) и 9.2 (Preventing Infringement).
See also 2010 OECD TP Guidelines, paragraph 2.33 and 2017 OECD TP Guidelines, paragraph 2.39.
Лицензионно споразумение, точка 9.2 („Preventing Infringement“).
As further explained in the 2017 OECD TP Guidelines, paragraph 6.59: ‘Group members that use assets in the development, enhancement, maintenance, protection, and exploitation of an intangible should receive appropriate compensation for doing so. Such assets may include, without limitation, intangibles used in research, development or marketing (e.g. know-how, customer relationships, etc.), physical assets, or funding.
В своето съобщение от 7 юни 2017 г.
One member of an MNE [multinational enterprise] group may fund some or all of the development, enhancement, maintenance, and protection of an intangible, while one or more other members perform all of the relevant functions. When assessing the appropriate anticipated return to funding in such circumstances, it should be recognised that in arm's length transactions, a party that provides funding, but does not control the risks or perform other functions associated with the funded activity or asset, generally does not receive anticipated returns equivalent to those received by an otherwise similarly-situated investor who also performs and controls important functions and controls important risks associated with the funded activity. […]’.
Amazon потвърди това тълкуване на точка 9.2, вж. стр. 2.
See the 1995 and 2010 OECD TP Guidelines, paragraph 6.27: ‘In assessing whether the conditions of a transaction involving intangible property reflect arm's length dealings, the amount, nature, and incidence of the costs incurred in developing or maintaining the intangible property might be examined as an aid to determining comparability or possibly relative value of the contributions of each party […]’.
Лицензионно споразумение, точка 9.5 („Compliance, Data Protection“).
See Table 9.
Предметът на лиценза, посочен в лицензионното споразумение, е идентичен с този на СРР по отношение на лицензите, получени от LuxSCS.
See Table 9 and Recital 474.
Вж. точка 1.13, буква а) от СПР.
In 2006, LuxSCS lent out funds to the limit of its subscribed capital, whereas the amounts lent to group companies going forward increased in proportion to the profits accumulated from the royalty payments it received from LuxOpCo.
Тъй като производствените произведения не са били предоставени на LuxSCS по силата на споразумението, LuxSCS е получило неотменим, изключителен и безвъзмезден световен лиценз за такива производни произведения, включително право на подлицензирането им, за целия полезен живот на нематериалните активи.
The outstanding amount of the credit facility increased in the period 2006-2013 by EUR [1500 – 2000] million (see Recital 183), while the royalty payments due from LuxOpCo to LuxSCS exceeded the payments due from LuxSCS to Amazon US in the same period by EUR [1500 – 2000] million (EUR [3000 – 3500] million – EUR [1500 – 2000] million, see tables 2 and 10 respectively).
Всяко прехвърляне на производни произведения или лицензия към тях обаче е лицензирано едновременно на дружеството LuxOpCo, на което лицензионното споразумение е предоставило неотменим и изключителен лиценз за нематериалните активи и всички други права на интелектуална собственост, притежавани от тях.
See footnote 176 and 178 for explanation of interdependence between the royalty and the Credit Facility.
LuxSCS на европейската територия.
2010 OECD TP Guidelines, paragraph 9.23 and 9.26.
Лицензионно споразумение, точка 1.5 („Licensed Purpose“), точка 2.1, буква а) ( „Exclusive Intellectual Property License Grant“), точка 2.1, буква b) ( „Derivative Works“).
See also 1995 OECD TP Guidelines, paragraph 1.25-1.27 and 2017 OECD TP Guidelines, paragraph 1.61, 1.65 and 1.70.
Съображение 124.
2010 OECD TP Guidelines, paragraph 9.29.
Вж. съобщението на Amazon от 31 октомври 2003 г.
See also 1995 OECD TP Guidelines, paragraph 1.26 and 2017 OECD TP Guidelines, paragraph 1.64.
Вж. също финансовите отчети на LuxSCS и „EU Policies and Procedures Manual“, където се посочва, че LuxSCS „must never have any employees“.
2010 OECD TP Guidelines, paragraph 9.23.
В своето съобщение от 19 март 2015 г.
See also 1995 OECD TP Guidelines, paragraph 1.25 and 2017 OECD TP Guidelines, paragraph 1.61 and 1.65.
Amazon заявява, че служителите на групата Amazon, участващи в разработването и поддръжката на нематериални активи, не са наети от LuxSCS или от дружества, принадлежащи към LuxSCS.
According to paragraph 1.49 of the 2010 OECD TP Guidelines, paragraph 1.49, a ‘factor to consider in examining the economic substance of a purported risk allocation is the consequence of such an allocation in arm's length transactions. In arm's length transactions it generally makes sense for parties to be allocated a greater share of those risks over which they have relatively more control.’
През разглеждания период дружеството LuxSCS също е имало дялово участие в Amazon Eurasia Holdings Sarl.
The same requirement is presented in point 1.27 of the 1995 OECD TP Guidelines and illustrated in the following terms: ‘suppose that Company A contracts to produce and ship goods to Company B, and the level of production and shipment of goods are to be at the discretion of Company B. In such a case, Company A would be unlikely to agree to take on substantial inventory risk, since it exercises no control over the inventory level while Company B does. Of course, there are many risks, such as general business cycle risks, over which typically neither party has significant control and which at arm's length, could therefore be allocated to one or the other party to a transaction.
Вж. съображение 104 и бележката под линия на стр. 27.
Analysis is required to determine to what extent each party bears such risks’.
Вж. съображения 454–455.
See also 2017 OECD TP Guidelines, paragraph 1.59 -1.60.
Amazon всъщност потвърждава, че „нито [LuxSCS], нито неговият генерален партньор, Amazon Europe Holding Inc., са имали активна роля в Управителния съвет по интелектуална собственост“.
1995 OECD TP Guidelines present this consideration in paragraph 1.26, according to which, ‘in relation to contractual terms, it may be considered whether a purported allocation of risk is consistent with the economic substance of the transaction.
Вж. съобщението на Amazon от 7 юни 2017 г., стр. 1.
In this regard, the parties' conduct should generally be taken as the best evidence concerning the true allocation of risk.’
Както е обяснено в съображение 103, през разглеждания период дружеството Amazon Europe Holding Inc. е действало също като едноличен мениджър на LuxSCS.
Paragraph 1.39 further provides that ‘contracts within an MNE [multinational enterprise] could be quite easily altered, suspended, extended, or terminated according to the overall strategies of the MNE [multinational enterprise] as a whole and such alterations may even be made retroactively.
Писмено решение на едноличния управител на LuxSCS от 28 април 2006 г., Вж. таблица 14.
In such instances tax administrations would have to determine what is the underlying reality behind a contractual arrangement in applying the arm's length principle.’
Вж. съображения 104 и 218.
See also 2010 OECD TP Guidelines, paragraph 1.67 and 9.14.
СПР, точка 1.13 („Licensed Purpose“), точка 2.3 и „Exhibit B“ и точка 9.12 ( „Preventing Infringement“).
2017 OECD TP Guidelines, paragraph 1.88.
Вж. също СПР, стр. 1: „the Parties desire to pool their respective resources from the Effective Date forward, for the purpose of further developing and otherwise enhancing the value of the Amazon Intellectual Property [Intangibles owned by ATI], A9 Intellectual Property [Intangibles owned by A9] and EHT Intellectual Property [Intangibles owned by LuxSCS] (as defined below), and to share the costs and risks of developing and using all such intellectual property rights developed by any Party on the basis of [D]s anticipated to be derived from such intellectual property rights.“
License Agreement, paragraph 1.5 (Licensed Purpose), paragraph 2.1(a) (Exclusive Intellectual Property License Grant), paragraph 2.1(b) (Derivative Works), paragraph 2.3 (Maintenance), paragraph 4.1 (Term) and paragraph 9.2 (Preventing Infringement).
Вж. съображение 213 относно придобиването на [придобиване U, Q, R и T].
See Recital 116 and Table 13 (Functions and Risks).