natgillin/translations-raw huggingface dataset:
De første poster på en typisk resultatopgørelse er den indtægt, som en virksomhed har af sine sædvanlige aktiviteter, sædvanligvis fra salg af varer og tjenesteydelser til kunder.
Because the TNMM does not set a price for individual transactions, the taxable profit of an entity estimated using the TNMM might not have a direct effect on the taxable profit of another entity of the same corporate group.
Denne regnskabspost benævnes »salg« eller »omsætning« eller »indtægter«.
The method is therefore different to using, for example, the CUP method, where transfer pricing establishes the price of a specific good or service which is then recorded in the taxable profit for the same amount by the group company selling and the group company buying the particular good or service.
Kostpris for solgte varer (herefter benævnt »COGS« (cost of goods sold)) repræsenterer hovedsageligt værdien af de anvendte materialer til fremstilling af varer (råvarer) eller købsprisen for varer, der er videresolgt, hvis selskabet ikke forarbejder de solgte varer.
The use of the TNMM is often associated with paragraph 3.18 of the 2010 OECD TP Guidelines, according to which the ‘tested party’, i.e. the party to the transaction for which a financial indicator (mark-up on costs, gross margin, or net profit indicator) is tested, should, in principle, be the company which has the less complex function.
COGS fratrækkes salget for at beregne bruttoavancen.
In detail, paragraph 3.18 of the 2010 OECD TP Guidelines provides for the following recommendation: ‘When applying a cost plus, resale price or transactional net margin method as described in Chapter II, it is necessary to choose the party to the transaction for which a financial indicator (mark-up on costs, gross margin, or net profit indicator) is tested.
Driftsomkostninger omfatter primært lønudgifter [45], energiudgifter og andre administrations- og afsætningsomkostninger.
The choice of the tested party should be consistent with the functional analysis of the transaction.
I SMBV klassificeres den royalty, der udbetales til Alki LP, som en driftsomkostning, men den medregnes ikke i de driftsomkostninger, der anvendes til at beregne den skattepligtige indkomst i overensstemmelse med SMBV's APA [46].
As a general rule, the tested party is the one to which a transfer pricing method can be applied in the most reliable manner and for which the most reliable comparables can be found, i.e. it will most often be the one that has the less complex functional analysis’ [42].
Tabel 1 giver en forenklet oversigt over en resultatopgørelse [47].
That paragraph of the 2010 OECD TP Guidelines is often interpreted by tax advisors in situations of transactions between two related companies as allowing to estimate the arm's-length profitability of only one of them, i.e. the less complex one, and attributing any other profit observed in the accounts to the second company, which is considered more complex.
Tabel 1
This is done regardless of whether the company considered as more complex earns an arm's-length remuneration as a result of the transactions between it and the less complex company, and regardless of the fact that the 2010 OECD TP Guidelines themselves do not seem to lift the requirement for resulting transactions to be priced at arm's length when paragraph 3.18 of the 2010 OECD TP Guidelines is relied upon.
Forenklet resultatopgørelse
Arm's-length range
Salg (eller omsætning eller indtægter)
The OECD TP Guidelines describe as an acceptable arm's-length outcome from a comparison analysis a range of outcomes rather than one specific outcome [43].
COGS
In practice, what tax advisors refer to as a ‘range’ is the interquartile range.
Bruttoavance
Quartiles in a series of data are three points which divide the figures in the set ranked from smallest to largest into three equally populated sets, that is 25 % of the data is in the 25th percentile (also called lower quartile), 50 % of the data is below or equal to the second quartile, which is the median of the set, and 75 % of the data is below or equal to the 75th percentile (also called upper quartile).
Driftsomkostning (OpEx)
Such an interquartile range is mentioned in paragraph 3.57 of the 2010 OECD TP Guidelines for situations where comparability defects cannot be fully addressed.
Driftsresultat (EBITDA)
According to the 2010 OECD TP Guidelines, in such cases, if the range includes a sizeable number of observations, statistical tools that take account of central tendency to narrow the range (e.g. the interquartile range or other percentiles) might help to enhance the reliability of the analysis.
Renter og afskrivninger
In practice, tax advisors often consider that any outcome within an interquartile range is acceptable and equally correct.
Skattepligtig indkomst (EBT)
Furthermore, when making adjustments to pricing by the taxpayer that is outside a correct range, the tax administration in presence of comparability defects should according to paragraph 3.62 of the 2010 OECD TP Guidelines [44] rely on measures of central tendency (for instance the median, the mean or weighted averages, etc.) to determine the appropriate point in the range.
Skat
Description of main accounting and financial terms used in the transfer pricing analysis
Nettooverskud
The transfer pricing analysis in the transfer pricing report included in the SMBV APA request contains a number of accounting concepts and financial profit indicators.
Avancer
A brief overview of financial indicators and accounting concepts frequently used in transfer pricing assessment and relevant for the present case are explained below.
Resultat og rentabilitet måles ofte ved hjælp af forholdstal, der anføres som »margener« eller »avancer«.
Main profit and loss accounting items (non-financial company)
Margener bruges også i peer-sammenligninger i transfer pricing.
A typical profit and loss account first records the income that a company receives from its normal business activities, usually from the sale of goods and services to customers.
Nogle margener defineres på en bestemt måde.
This accounting item is referred to as ‘Sales’ or ‘Turnover’ or ‘Revenue’.
Dette er tilfældet for bruttoavancer, der principielt defineres som bruttoresultat divideret med salg, og for nettoavancer, der er i princippet defineres som nettoresultat divideret med salg.
Cost of goods sold (hereinafter: ‘COGS’) represents mainly the value of material used for the production of goods (raw materials) or the purchase price of goods that have been resold if the company does not process the goods sold.
Nettoavancer brugt i transfer pricing-analyser vil ofte som udgangspunkt bruge (brøkens tæller) den skattepligtige indkomst, snarere end nettooverskuddet, navnlig ved brug af TNMM, der tjener til at estimere en testet parts skattepligtige indkomst.
COGS is deducted from sales to calculate gross profit.
Beskrivelse af de nederlandske regler for armslængdeprissætning
Operating expenses covers principally salary expenses [45], energy expenses and other administrative and sales expenses.
Artikel 8b i selskabsskatteloven fra 1969
In the case of SMBV, the royalty paid to Alki LP is classified as an operating expense, but it is excluded from the operating expenses used to calculate the taxable income according to the SMBV APA [46].
SMBV's APA blev indgået på grundlag af artikel 8b, stk. 1, i den nederlandske selskabsskattelov fra 1969 (Wet op de vennootschapsbelasting 1969) (herefter benævnt »CIT«).
Table 1 provides a simplified overview of a profit and loss account [47].
Artikel 8b, stk. 1, i CIT, der blev indsat i CIT i 2002, fastlægger armslængdeprincippet i Nederlandenes nationale skattelovgivning og lyder som følger: »Hvis en enhed deltager direkte eller indirekte i ledelsen af, kontrollen over eller kapitalen i en anden enhed, og der er aftalt eller fastsat vilkår mellem disse vedrørende deres kommercielle eller finansielle forbindelser (transfer prices), som afviger fra de vilkår, som ville være blevet aftalt mellem uafhængige parter, vil disse enheders overskud blive bestemt som om sidstnævnte vilkår var aftalt«.
Table 1
Nederlandenes dekret om transfer pricing fra 2001
Simplified profit and loss account
Retningslinjerne for, hvordan den nederlandske skattemyndighed fortolker armslængdeprincippet i artikel 8b, stk. 1, i CIT, fremgår af Nederlandenes dekret om transfer pricing af 30. marts 2001 (herefter benævnt »dekretet«) [48].
Sales (or Turnover or Revenue)
Med hensyn til brugen af et spænd bestemmer dekretet i kapitel 1.2: »I nogle tilfælde vil det være muligt at anvende armslængdeprincippet og komme frem til et enkelt tal, der er det mest pålidelige til at bestemme transferprisens armslængdekarakter.
Cost of goods sold (COGS)
Da transfer pricing imidlertid ikke er en eksakt videnskab, vil en bestemt transfer pricing-metode ofte generere et spænd af tal, som alle er lige pålidelige«.
Gross Profit
Med hensyn til transfer pricing-metoder fastsætter dekretet i kapitel 2 følgende: »Kapitel II i OECD's retningslinjer omhandler de tre traditionelle transaktionsmetoder i punkt 1.68 til 1.70 (dvs. den fri markedspris' metode, videresalgsprismetoden og Cost+-metoden), mens kapitel III gennemgår metoderne kendt som transactional profit metoder (dvs. profit split-metoden og den transaktionsbestemte nettoavancemetode eller TNMM).
Operating Expense (OpEx)
Afhængigt af omstændighederne skal der vælges en af disse fem anerkendte metoder.
Operating profit (EBITDA)
Metoderne kan supplere hinanden.
Interest and depreciation
OECD's retningslinjer er baseret på et vist hierarki blandt metoderne, idet de traditionelle transaktionsmetoder foretrækkes.
Taxable income (EBT)
På den ene side anses transaktionsbestemte nettoavancemetoder mere eller mindre for at være de metoder, man sidst tyr til.
Tax
På den anden side fremgår det af OECD's retningslinjer, at skattemyndighederne skal vurdere en transfer pricing på grundlag af den metode, der er valgt af skatteyderen (jf. punkt 4.9 i OECD's retningslinjer).
Net profit
I overensstemmelse med punkt 4.9 i OECD's retningslinjer bør de nederlandske skattemyndigheder, når de foretager en transfer pricing-revision, indlede den med udgangspunkt i den metode, som skatteyderen havde valgt på tidspunktet for transaktionen.
Profit margins
Dette er i overensstemmelse med punkt.
Performance and profitability is often measured using ratios presented as ‘margins’ or ‘mark-ups’.
1.68 i OECD's retningslinjer.
Margins are also used in peer comparisons in transfer pricing.
I visse situationer vil nogle metoder dog give bedre resultater end andre.
This is the case for gross margins, which are in principle defined as gross profits divided by sales, and for net margins defined in principle as the net profits divided by sales.
Selv om skatteydere kan forventes at basere deres valg af en transfer pricing-metode på metodens pålidelighed i den bestemte situation, forventes skatteyderne bestemt ikke at afveje fordele og ulemper ved de forskellige metoder og så forklare, hvorfor metoden, som valget faldt på, giver de bedste resultater under de foreliggende forhold (dvs. reglen om den bedste metode).
Net profit margins used in transfer pricing analyses will often use as a starting point (nominator) the taxable income, rather than the net profits, in particular when using the TNMM, which serves to approximate the taxable income of a tested party.
Visse situationer er også velegnede til en kombination af metoder.
Description of the Dutch rules on arm's-length pricing
Samtidig er skatteyderne ikke tvunget til at bruge mere end én metode.
Article 8b of the corporate income tax 1969
Den eneste forpligtelse, der påhviler skatteyderen, er at forklare, hvorfor der blev truffet beslutning om at vælge den bestemte metode.«
The SMBV APA was concluded on the basis of Article 8b(1) of the Dutch Corporation Tax Act 1969 (Wet op de Vennootschapsbelasting 1969) (hereinafter ‘CIT’).
I kapitel 2.1 i dekretet beskrives CUP-metoden.
Article 8b(1) CIT, which was inserted in the CIT in 2002, lays down the arm's-length principle in the domestic tax law of the Netherlands and reads as follow: ‘Where an entity participates, directly or indirectly, in the management, control or capital of another entity, and conditions are made or imposed between these entities in their commercial and financial relations (transfer prices) which differ from conditions which would be made between independent parties, the profit of these entities will be determined as if the last mentioned conditions were made’.
Hvad angår præferencen for at anvende denne metode fastslår dekretet: »(…) Hvis en sammenlignelig pris findes, vil den fri markedspris' metode (almindeligvis kendt som CUP-metoden) i almindelighed være den mest direkte og mest pålidelige metode til at fastsætte transferprisen, så derfor er denne metode at foretrække frem for andre metoder«.
Dutch Transfer Pricing Decree 2001
Yderligere oplysninger modtaget fra Starbucks og Nederlandene efter indledningen af den formelle undersøgelsesprocedure
Guidance as to how the Dutch tax administration interprets the arm's-length principle laid down in Article 8b(1) CIT is provided in the Dutch Transfer Pricing Decree of 30 March 2001 (hereinafter ‘the Decree’) [48].
Nederlandene og Starbucks fremsendte yderligere oplysninger og tal om SMBV, Alki LP, Starbucks-butikkerne og SCTC.
The preamble to the Decree states the following: ‘[…] The policy of the Netherlands on the arm's-length principle in the field of international tax law is that this principle forms an integral part of the Netherlands' system of tax law as a result of its incorporation in the broad definition of income recorded in Section 3.8 of the Income Tax Act 2001’ [49].
Oplysninger om SMBV's aktiviteter og risici
In principle, this means that the OECD Guidelines apply directly to the Netherlands under Section 3.8 of the Income Tax Act 2001.
I transfer pricing-rapporten præsenteres SMBV som en lavrisikoproducent.
There are a number of areas in which the OECD Guidelines provide scope for individual interpretation by the member countries.
Kommissionen anmodede om oplysninger, der kunne dokumentere, om SMBV's hovedaktivitet var lavrisikoproduktion, som i dette tilfælde ville være ristning af kaffe.
In a number of other areas, practical experience has shown that the OECD Guidelines are in need of clarification.
Kommissionen anmodede også oplysninger om strukturen af SMBV's omkostninger for at efterprøve, om de underliggende aktiviteter, der genererer disse omkostninger, bekræfter, at opgaverne udført af SMBV er rutinemæssige arbejdsopgaver og ikke frembyder nogen grad af kompleksitet i overensstemmelse med forudsætningerne i transfer pricing-rapporten.
This decree explains the Netherlands' position in relation to these particular points and seeks, where possible, to remove any confusion'.
Oplysning om graden af forretningsmæssig risiko, som SMBV påtager sig, er præsenteret i forskellige afsnit, hvor kontrakterne er beskrevet.
With regard to the use of a range, the Decree determines under Chapter 1.2: ‘In some cases it will be possible to apply the arm's-length principle and arrive at one single figure that is the most reliable to determine the arm's-length character of the transfer prices.
For at kunne analysere, hvilke produkter der er de primære drivkræfter i SMBV's salg, og kontrollere, om kafferistning faktisk er den vigtigste økonomiske aktivitet i SMBV, anmodede Kommissionen om en udspecificering af SMBV's salg efter produkt.
Because, however, transfer pricing is not an exact science, a particular transfer pricing method will often generate a range of figures all of which are equally reliable’.
Starbucks fremlagde beløbene modtaget fra butikkerne for kaffebønner (fremhævet i tabel 2) og særskilt beløbene på andre betalinger fra butikkerne fra andre aktiviteter, såsom salg af kopper, vist i tabel 2.
With regard to the transfer pricing methods, under Chapter 2, the Decree states the following: ‘Chapter II of the OECD Guidelines discusses the three traditional transaction methods introduced in Paragraphs 1.68 to 1.70 (i.e. the comparable uncontrolled price method, the resale price method and the cost-plus method), whilst Chapter III examines the methods known as the transactional profit methods (i.e. the profit-split method and the transactional net margin method or TNMM).
Tabel 2
Depending on the circumstances, a choice of one of these five accepted methods has to be made.
SMBV's indtægt efter solgt produktkategori
The methods can supplement each other.
Beskrivelse
The OECD Guidelines are based on a certain hierarchy of the methods where a preference exists for the traditional transaction methods.
INDT KONDITOR/BAGVÆRK
On the one hand, transactional profit methods are considered more or less as methods of last resort.
[700-800 tusinde]
On the other hand, the OECD Guidelines state that the tax authorities need to start a transfer pricing audit from the perspective of the method chosen by the taxpayer (see Paragraph 4.9 of the OECD Guidelines).
[1-10 mio.]
In accordance with Paragraph 4.9 of the OECD Guidelines, whenever the Netherlands' tax administration undertakes a transfer pricing audit, it should start from the perspective of the method adopted by the taxpayer at the time of the transaction.
[20-30 millioner]
This complies with Paragraph 1.68 of the OECD Guidelines.
INDT TILBEREDT MAD
The implication is that taxpayers are in principle free to choose a transfer pricing method, provided that the method adopted leads to an arm's-length outcome for the transaction in question.
[10-20 mio.]
In certain situations, however, some methods will generate better results than others.
INDT FÆRDIGE DRIKKE
Although taxpayers may be expected to base their choice of a transfer pricing method on the reliability of the method for the particular situation, taxpayers are definitely not expected to weigh up the advantages and disadvantages of all of the various methods and then explain why the method that was ultimately adopted generates the best results in the prevailing conditions (i.e. the best method rule).
INDT FÆRDIGPAKKET MAD
Certain situations are also suited for a combination of methods.
INDT EMBALLERET KAFFE
At the same time, taxpayers are not obliged to use more than one method.
[40-50 millioner]
The only obligation resting on the taxpayer is to explain why the decision was taken to adopt the particular method that was adopted.’
[50-60 millioner]
Under Chapter 2.1 of the Decree, the CUP method is described.
[60-70 millioner]
With regard to the preference for the use of this method, the Decree states: ‘(…) If a comparable price is available, the comparable uncontrolled price method (commonly known as the CUP method) will, in general, be the most direct and the most reliable method in determining the transfer price, so that this method is to be preferred over other methods’.
INDT KAPSELKAFFE
Additional information received after the opening of the formal investigation procedure from Starbucks and the Netherlands
([1-10 tusinde])
The Netherlands and Starbucks provided complementary information and figures regarding SMBV, Alki LP, the Starbucks Shops and SCTC.
INDT KAPSELKAFFE-VERISMO
Information on the activities and risks of SMBV
INDT PULVERKAFFE
In the transfer pricing report, SMBV is presented as a low risk manufacturer.
[200-300 tusinde]
The Commission requested information to verify whether the main activity of SMBV was indeed low-risk manufacturing, which in this case would be the roasting of coffee.
INDT EMBALLERET TE
The Commission also requested information about the structure of SMBV's costs to verify whether the underlying activities generating those costs confirm that the tasks performed by SMBV are indeed routine execution tasks and do not present any degree of complexity, in line with the assumptions in the transfer pricing report.
INDT SERVICE
Information on the degree of business risk assumed by SMBV is presented in different sections, where contracts are described.
INDT BRYGGEUDSTYR
In order to analyse what products are the main drivers of SMBV's sales and to verify whether coffee roasting is indeed the main economic activity of SMBV, the Commission requested the breakdown of SMBV's sales by product.
[900 tusinde-1 mio.]
Starbucks provided the amounts received from the Shops for the coffee beans (highlighted in Table 2) and separately the amounts of any other payments from the Shops for other activities such as sale of cups, presented in Table 2.
[500-600 tusinde]
Table 2
[600-700 tusinde]
Revenues of SMBV by category of products sold
[800-900 tusinde]
Description
INDT BRYGGEUDSTYR-VERISMO
REV PASTRY/BAKERY
[20-30 tusinde]
[700-800 thousand]
INDT HÅNDGRIBELIGE MEDIER
[1-10 million]
[300-400 tusinde]
[20-30 million]
[80-90 tusinde]
REV PREPARED FOOD
[100-200 tusinde]
[10-20 million]
[1-10 tusinde]
REV READY TO DRINK
INDT GAVEPAKKER
REV PKGD FOOD
[50-60 tusinde]
REV PACKAGED COFFEE
INDT SPIL OG LEGETØJ
[40-50 million]
[30-40 tusinde]
[50-60 million]
INDT DIV.
[60-70 million]
MERCHANDISE
REV SINGLE SERVE PODS-COFFEE
INDT RÅVARER
([1-10 thousand])
INDT PAPIREMBALLAGE
REV SINGLE SERVE PODS-VERISMO
INDT BLANDED DRIKKE MIX
REV SOLUBLE COFFEE
INDT FRAP KAFFEBASE
[200-300 thousand]
[30-40 mio.]
REV PACKAGED TEA
INDT EKSTRAKT
REV SERVEWARE
INDT UDSTYR
REV BREWING EQUIPMENT
INDT FORSENDELSE
[900 thousand-1 mln]
[40-50 tusinde]
[500-600 thousand]
INDT GEBYR ADMINISTRATIONSSERVICE
REV BREWING EQUIPMENT-VERISMO
INDT ANDEN INDT
[20-30 thousand]
SALGSRABAT
REV TANGIBLE MEDIA
([100-200 tusinde])
[300-400 thousand]
([200-300 tusinde])
[80-90 thousand]
([500-600 tusinde])
[100-200 thousand]
([600-700 tusinde])
[1-10 thousand]
([1-10 mio.])
REV GIFTPACKS
HANDELSRABATTER DIREKTE TIL MARKEDET
[50-60 thousand]
([30-40 tusinde])
REV GAMES & TOYS
([10-20 tusinde])
[30-40 thousand]
KUPONRABATTER DIREKTE TIL MARKEDET
REV MISC MERCHANDISE
([20-30 tusinde])
([100-200])
SLOTTINGUDGIFTER DIREKTE TIL MARKEDET
[400-500]
USÆLGELIGE RETURVARER OG DEKORT
REV RAW MATERIALS
RABATTER/DEKORT
REV PAPER PACKAGING
([90-100 tusinde])
REV BLENDED BEVG MIX
Afrunding
REV FRAP COFFEE BASE
Indtægter iht. lovpligtige regnskaber
[30-40 million]
[100-200 mio.]
REV EXTRACT
[200-300 mio.]
REV EQUIPMENT
[300-400 mio.]
REV SHIPPING
Med hensyn til prisfastsættelsen af varer fremlagde Starbucks […] prislisteeksempler for forskellige kvartaler i 2013 og 2014, der viser priser på kaffe og andre produkter end kaffe solgt af Starbucks.
[40-50 thousand]
Ifølge Starbucks […].
[70-80 thousand]
Endelig betales et licensgebyr til en tredjepart for [certificeringsprogrammet]-betegnelsen [50].
REV ROYALTIES
Hvad angår priserne på andre produkter end kaffe, der af SMBV blev solgt til butikker, anførte Starbucks, at priserne på andre produkter end kaffe leveret af SMBV til butikker fastlægges ved at lægge en såkaldt [omkostningsdækningsmargen] til købsprisen for andre produkter end kaffe.
REV MANAGEMENT SERVICE FEE
Den [omkostningsdækningsmargen] opkræves af SMBV for at få dækket […] udgifterne.
REV OTHER REV
Men, den gælder ikke kun SMBV's […] udgifter, men også alle […] relevante […]omkostninger.
SALES DISC
Da de endelige priser for andre produkter end kaffe, som SMBV opkræver af butikkerne, beregnes ved at anvende [omkostningsdækningsmargenen] på produktionsomkostningerne, svarer avancen på andre produkter end kaffe, som SMBV bogfører, faktisk til denne [omkostningsdækningsmargin].
([100-200 thousand])
SMBV's største udgiftspost er løn, der udgjorde [1-10 mio.]
([200-300 thousand])
EUR i 2014 ud af en samlet driftsomkostning på 16124000 EUR det år.
([500-600 thousand])
Andre af SMBV's store driftsomkostningsposter i 2014 var lønrelaterede omkostninger, lønsumsafgift, betaling af leje og leasing af ejendom, afskrivning på udstyr og amortisering af immaterielle værdier.
([600-700 thousand])
Selv om SBMV før 2013 ikke havde omkostninger til amortisering af immaterielle aktiver, var det en af de største driftsomkostningsposter i 2014, svarende til 628000 EUR, hvilket var en større udgift det år end reparation og vedligeholdelse af udstyr, elektricitet, uerholdelige fordringer, kontor- og computerforsyninger og andet (f.eks. omkostninger til softwarelicenser, der registreres som en særskilt post).
([1-10 million])
Salg
UNSALABLE RETURNS AND ALLOWANCE
Direke salgsomkostninger
SALES RETURNS/ALLOWANCES
Andre udgifter (se noten)
[200-300 million]