natgillin/translations-raw huggingface dataset:
Udviklingsprogrammet omfatter: i) udvikling af nye immaterielle aktiver, ii) udvikling af forbedringer, opdateringer, tilpasninger, oversættelser, lokaliseringer eller andre ændringer af eksisterende immaterielle aktiver, iii) udvikling og forbedring af produktionsprocesser for ethvert produkt og iv) udvikling, erhvervelse og beskyttelse af immaterielle markedsføringsaktiver.
Type of document
Immaterielle aktiver defineres i CSA-aftalen som »all technologies, procedures, processes, designs and design rights, inventions, discoveries, know-how, patents (including patent applications, etc.), copyrights (and other rights of authorship), trade secrets, computer programmes (in source code and object code form), flow charts, formulae, enhancements, updates, translations, adaptations, information, specifications, process technology, manufacturing requirements, quality control standards, marketing intangibles, and any other similar intangible property as defined under Treas.
Summary ASI minutes
Reg. §1.482-4(b) developed pursuant to the Development Programme« [92].
Written resolution of the Directors (Peter Oppenheimer, Cathy Kearney, Jae Allen, Tim Cook)
Immaterielle markedsføringsaktiver defineres som »any and all trademarks, service marks, trade names, trade secrets, trade dress, domain names, business marks, designs, marketing strategies, registrations, pending registrations and copyrights to logos or pictorial depictions, any goodwill and intangible value associated with any marks, and other similar marketing intangible property that is in the commercial exploitation of the products.« [93]
Resolving to authorize certain listed individuals to open, maintain, close or otherwise manage ASI's banking, investment, brokerage and other accounts.
Ifølge CSA-aftalen deles retten til at anvende Apples immaterielle aktiver til at producere og sælge Apple-produkter mellem aftalens parter.
Written resolution of the Directors (Jae Allen and Cathy Kearney)
Apple Inc. har ret til at producere og sælge Apple-produkter i alle lande i Nord- og Sydamerika (»Amerika«).
Granting a power of attorney.
ASI og AOE har ret til at producere og sælge Apple-produkter uden for Amerika.
Written resolution of the Directors (Peter Oppenheimer, Cathy Kearney, Jae Allen and Tim Cook)
Ejendomsretten til alle immaterielle aktiver indehaves alene af Apple Inc.
Resolving to approve the draft Directors Report and financial statement for FY 2008 and the auditor's remuneration, resolving to hold the Annual General Meeting on 3 August 2009 and resolving to appoint [Apple's tax advisor] as the auditor in place of […].
ASI og AOE har inden for deres territorium reelt ejerskab over de immaterielle aktiver, der udvikles som resultat af forskning og udvikling, der gennemføres inden for rammerne af CSA-aftalen [94].
Minutes of Annual General Meeting (Peter Oppenheimer as chair and as corporate representative of both AOI as AOE and Gene Levoff as corporate representative of Baldwin Holdings Unlimited)
Den måde, hvorpå det reelle ejerskab over de immaterielle aktiver overdrages til ASI og AOE, er blevet ændret ved forskellige ændringer af CSA-aftalen.
Resolving to adopt the Directors Report and financial statement for FY 2008, resolving to appoint [Apple's tax advisor] as the auditor, resolving to authorise the Directors to fix the remuneration of the auditors and resolving that the next Annual General Meeting might be held outside of Ireland.
Indtil 1988 gav Apple Inc.
Board Minutes (Peter Oppenheimer as chair and Jae Allen)
AOE en eksklusiv licens efter CSA-aftalen til at bruge Apple IP på AOE's territorium.
Resolving to pay an interim dividend to AOE of USD 3482850781,21 on 27 October 2009 and resolving to pay a further interim dividend to AOE in the amount of the interest accrued on the principal amounts as of 27 October 2009.
I de CSA-aftaler, der er indgået og ændret siden 1988, gives rettighederne til forbedringer af denne IP og nyudviklet IP alene på »ikke-eksklusivt eller med-eksklusivt« grundlag [95].
Written resolution of the Directors (Peter Oppenheimer, Cathy Kearney and Jae Allen)
Siden 2007 har Apple givet ASI og AOE eksklusiv licens til at bruge Apple IP, mens ASI og AOE giver den samme licens tilbage til Apple i form af en ikke-eksklusiv rettighed [96].
Granting a power of attorney to […], a company registered in Ukraine with 100 % foreign investment to act on behalf of ASI as Apple Value Added Distributor.
Ifølge CSA-aftalen deles omkostningerne til forskning og udvikling i forbindelse med Apples produkter mellem parterne.
Written resolution of the Directors (Peter Oppenheimer and Cathy Kearney, Jae Allen)
Apple Inc., ASI og AOE betaler hver en andel af de samlede omkostninger, som svarer til den procentdel af produktsalget, der gennemføres i deres respektive territorier.
Written resolution and request of the Directors, requesting Tim Cook to resign as a director of ASI and resolving that Tim Cook shall ipso facto vacate his office as a director of ASI.
I 2012 beløb Apples globale R&D-omkostninger sig f.eks. til i alt [3-3,5] mia. USD.
Written resolution of the Directors (Peter Oppenheimer, Cathy Kearney, Jae Allen)
Dette år tegnede Amerika sig for omkring 45 af Apples globale omsætning.
Resolving to appoint Elisabeth S. Rafael as a director of ASI.
Apple Inc. betalte derfor 45 af R&D-omkostningerne under CSA-aftalen, mens ASI og AOE betalte de resterende 55 af disse omkostninger under CSA-aftalen.
Written resolution of the Directors (Peter Oppenheimer, Cathy Kearney, Jae Allen, Elisabeth Rafael)
Fordelingen af omkostninger i 2008-2014 fremgår af tabel 6.
Resolving to re-appoint Tim Cook as a director of ASI.
Tabel 6
Written resolution of the Directors (Peter Oppenheimer, Tim Cook, Jae Allen, Elisabeth Rafael)
Apples udviklingsomkostninger omfattet af CSA-aftalen og ASI's og AOE's finansiering af disse omkostninger
Resolving to pay an interim dividend to AOE of USD 800000000 on 8 April 2010.
(USD)
Board Minutes (Jae Allen as chair, Elisabeth Rafael)
Apples samlede udviklingsomkostninger omfattet af CSA-aftalen
Resolving to pay an interim dividend to AOE of USD 1000000000 on 20 May 2010.
[3000000000-3500000000]
Board Minutes (Peter Oppenheimer as chair, Elisabeth Rafael)
[3500000000-4000000000]
Resolving to pay an interim dividend to AOE of USD 600000000 on 17 June 2010.
[7000000000-7500000000]
Approving the grant of powers of attorney to Gary Wipfler, Cathy Kearney and Michael O'Sullivan to act on behalf of ASI.
Andel finansieret af ASI
The power of attorney covers the following aspects: (i) correspondence of the company, (ii) relationships with the government and other public offices, (iii) audits, (iv) insurance, (v) purchase, hire-purchase and financing agreement, relating to assets and services, (vi) renting, supplying, deposit agreements and agreements for the use of assets, (vii) transfer of personal property, (viii) taking delivery of goods and issuance of relevant receipts, (ix) work council and (x) commercial contracts.
[1500000000-2000000000]
Minutes of Annual General Meeting (Peter Oppenheimer as chairman and as corporate representative of both AOI as AOE) and Gene Levoff as corporate representative of Baldwin Holdings Unlimited)
[2000000000-2500000000]
Resolving to adopt the Directors Report and financial statement for FY 2009, resolving to re-appoint [Apple's tax advisor] as the auditor, resolving to authorise the Directors to fix the remuneration of the auditors, noting that interim dividends totalling USD 5884972906,56 had been declared and paid since the end of FY 2009 to AOE and resolving that the next Annual General Meeting might be held outside of Ireland.
[4000000000-4500000000]
Board Minutes (Peter Oppenheimer, Elisabeth Rafael as chairwoman)
Andel finansieret af AOE
Resolving to hold the Annual General Meeting on 23 July 2010.
[10 0000 000-20000000]
Board Minutes (Peter Oppenheimer as chairman, Jae Allen)
[10000000-20000000]
Resolving to pay an interim dividend to AOE of USD 690000000 on 21 September 2010.
[30000000 — 40000000]
Board Minutes (Peter Oppenheimer as chairman, Elisabeth Rafael)
Procentdel af Apple-udviklingsomkostninger finansieret af ASI og AOE (%)
Resolving to pay an interim dividend to AOE of USD 1750000000 on November 18, 2010.
I CSA-aftalerne fra 2009 og 2013 angives de funktioner og risici, der er allokeret til parterne i CSA-aftalen [97].
Approving to grant a temporary power of attorney to Gerard Lane to carry on the day to day operations of ASI due to scheduled annual leaves of the directors of ASI.
De funktioner og risici, som ifølge CSA-aftalen er allokeret til Apple Inc. (benævnt »Apple« i CSA-aftalen) og både ASI og AOE (under et benævnt »International Participant« i CSA-aftalen), er opsummeret i CSA-aftalen og fremgår af henholdsvis figur 8 og figur 9.
Resolving to pay an interim dividend to AOE of USD 1000000000 on 7 March 2011, noting the resignation of Jae Allen as a director and the appointment of Mark Stevens as a director effective 15 March 2011 and approving the new banking resolution.
Figur 8
Resolving to pay an interim dividend to AOE of USD 1000000000 on 24 March 2011.
Funktioner udført af Apple og International Participant (ASI og AOE) under CSA-aftalen
Board Minutes (Mark Stevens, Elisabeth Rafael as chairwoman)
FUNKTIONER
Resolving to authorize certain listed individuals to open, maintain, close or otherwise manage ASI 's banking, investment, brokerage and other accounts.
INTERNATIONAL DELTAGER
Resolving to pay an interim dividend to AOE of USD 1000000000 on 12 May 2011.
R&D af omkostningsdelte immaterielle aktiver
Minutes of Annual General Meeting (Audrey Fernandez-Elliott as chairman and as corporate representative of both AOI as AOE) and Gene Levoff as corporate representative of Baldwin Holdings Unlimited)
Kvalitetskontrol af omkostningsdelte immaterielle aktiver
Resolving to adopt the Directors Report and financial statement for FY 2010, resolving to re-appoint Elisabeth Rafael, Tim Cook and Mark Stevens as directors of ASI, resolving to re-appoint [Apple's tax advisor] as the auditor, resolving to authorise the Directors to fix the remuneration of the auditors, noting and approving that interim dividends totalling USD 11324972906,56 had been declared and paid to AOI since the end of financial year 2009 and resolving that the next Annual General Meeting might be held outside of Ireland.
Prognoser, finansiel planlægning og analyse vedrørende udviklingen af immaterielle aktiver
Approving the draft Directors Report and financial statement for FY 2010 and the auditor's remuneration, noting that interim dividends totalling USD 11324972906,56 had been declared and paid to AOE since the end of financial year 2009, resolving to hold the annual general meeting on 29 June 2011, noting the resignation of Peter Oppenheimer as director and secretary of ASI and appointing Gene Levoff as director and secretary of ASI in his place.
Indgåelse af kontrakter med forbundne parter eller tredjeparter vedrørende udvikling af immaterielle aktiver
Board Minutes (Gene Levoff as chair, Elisabeth Rafael)
Administration af kontrakter vedrørende udvikling af immaterielle aktiver
Noting that it would be more practical and in the best commercial interest to propose to ASI's members to pay the dividends in the form of fixed income investments.
Udvælgelse, ansættelse og supervision af medarbejdere, leverandører og underleverandører med henblik på udvikling af immaterielle aktiver
Resolving to recommend to the members an interim dividend to be paid to AOE in the form of fixed income investment with a total projected value of USD 1502298132 on 8 September 2011.
IP-registrering og -beskyttelse
Resolving to pay an interim dividend to AOE in the form of fixed income investment with a total projected value of USD 1502298132 on 8 September 2011.
Markedsudvikling
Table 5
Figur 9
Resolution by AOE's directors and board meeting minutes
Risici påtaget af Apple og International Participant (ASI og AOE) under CSA-aftalen
Summary AOE minutes
RISICI
Board Minutes (Peter Oppenheimer, Gary Wipfler as chair)
Produktudviklingsrisiko
Resolving to execute an employment grant agreement.
Kvalitetskontrol- og produktkvalitetsrisiko
Resolving to authorize certain listed individuals to open, maintain, close or otherwise manage AOE's banking, investment, brokerage and other accounts.
Markedsudviklingsrisiko
Written resolution of the Directors (Peter Oppenheimer, Cathy Kearney, Gary Wipfler, Tim Cook)
Markedsrisiko
Resolving to execute the Trust Deed and Rules for AOE's pension plan.
Politisk risiko
Resolving to approve the draft Directors Report and financial statement for FY 2008 and the auditor's remuneration, resolving to appoint Peter Oppenheimer and Cathy Kearney to act as AOE's corporate representatives for the purpose of attending the 2009 Annual General Meeting of ASI, resolving to hold the annual general meeting on 3 August 2009 and resolving to appoint [Apple's tax advisor] as the auditor in place of […].
Valutarisiko
Board minutes (Peter Oppenheimer as chair, Gary Wipfler)
Produktansvarsrisiko
Resolving to execute a Business Transfer Agreement to transfer the business of the AOE Singapore branch to Apple South Asia Pte.Ltd
Risici i forbindelse med aktiver (materielle anlćgsaktiver)
Minutes of Annual General Meeting (Peter Oppenheimer as chair and as corporate representative of AOI and Gene Levoff as corporate representative of Baldwin Holdings Unlimited)
Risici forbundet med lovgivningsćndringer
Noting the upcoming receipt of a dividend of USD 3482850781,21 from ASI on 27 October 2009, resolving to pay a dividend of USD 4607274666,29 to AOI, resolving to pay a further interim dividend to AOI in the amount of the interest accrued as of 27 October 2009.
Risici forbundet med brandudvikling og -genkendelse
Resolving to execute the Supplementary Business Transfer Agreement to transfer the business of the AOE Singapore branch to Apple South Asia Pte.Ltd and grant a power of attorney.
Kommissionen anmodede Irland om at præcisere, hvilke aktiviteter de specifikke funktioner og risici, der er anført i figur 8 og figur 9, vedrører, og give konkrete eksempler på aktiviteter, der udføres af ASI og AOE inden for disse funktioner.
Written resolution and request of the Directors, requesting Tim Cook to resign as a director of AOE and resolving that Tim Cook shall ipso facto vacate his office as a director of AOE.
Kommissionen anmodede også Irland om at udpege elementer i referaterne af ASI's og AOE's bestyrelsesmøder, som viser tegn på aktiviteter vedrørende de aktiviteter, der er anført i figur 8 og figur 9, som efter Irlands eller Apples opfattelse blev udført af ASI's og AOE's bestyrelser.
Resolving to receive an interim dividend from ASI of USD 800000000 on 8 April 2010 and pay the same amount to AOI.
Som svar på disse anmodninger tilkendegav Irland og Apple, at tabellerne fra CSA-aftalen fra 2009 og 2013, som er gengivet i figur 8 og figur 9, ikke har til formål at dokumentere aktiviteter, som faktisk udføres af parterne i CSA-aftalen, men blot at opsummere de aktiviteter, som hver part har beføjelse til at udføre i henhold til denne aftale.
Resolving the application for replacement of certificates of title of certain registered property in Singapore.
Apple forklarede videre, at tabellerne fra CSA-aftalen fra 2009 og 2013, som er gengivet i figur 8 og figur 9, blev føjet til CSA-aftalen for at opfylde de midlertidige krav udstedt af US Treasury Department med virkning fra den 5. januar 2009 om, at en aftale om omkostningsdeling mellem nærtstående parter skulle afspejle parternes funktioner og risici [98].
Resolving to receive an interim dividend from ASI of USD 1000000000 on 20 May 2010 and pay the same amount to AOI.
Apple oplyste videre, at de R&D-aktiviteter, der er anført i tabellen i figur 8 — de omkostningsdelte immaterielle aktiver, kvalitetskontrol af de omkostningsdelte immaterielle aktiver, administration af R&D-anlæg, indgåelse af aftaler med nærtstående parter eller tredjeparter vedrørende udviklingen af immaterielle aktiver samt udvælgelse og ansættelse af samt tilsyn med medarbejdere, leverandører og underleverandører med henblik på udførelse af enhver af de immaterielle udviklingsaktiviteter– næsten alene blev udført af Apple Inc.'s medarbejdere i USA.
Resolving to adopt the Directors Report and financial statement for FY 2009, resolving to re-appoint [Apple's tax advisor] as the auditor, resolving to authorise the Directors to fix the remuneration of the auditor noting that interim dividends totalling USD 5284972906,56 had been paid since the end of FY 2009 to AOI and resolving that the next Annual General Meeting might be held outside of Ireland.
Medarbejderne i de irske filialer deltog kun i disse aktiviteter, for så vidt som aktiviteterne vedrørte rutinemæssig lokalisering og test af produkter.
Noting the upcoming receipt of a dividend of USD 600000000 from ASI on 17 June 2010 and resolving to pay the same amount to AOI.
IP, der er udviklet eller erhvervet af Apple, ejes desuden ikke i noget tilfælde af ASI eller AOE eller er registreret i deres navn.
Resolving to hold the annual general meeting on 23 July 2010.
ASI og AOE har kun indgået følgende kommercielle kontrakter i deres eget navn: i) indkøbskontrakter med komponentleverandører, ii) produktionskontrakter med OEM-producenter, som omhandler køb af færdige varer, og iii) videresalgskontrakter.
Noting the upcoming receipt of a dividend of USD 690000000 from ASI on 21 September 2010 and resolving to pay a dividend of USD 900000000 to AOI.
Med hensyn til ASI's og AOE's deltagelse i administrationen af Apple IP er den første gang, hvor IP nævnes i de to selskabers bestyrelsesreferater, som er indgivet til Kommissionen for perioden siden ASI's og AOE's etablering (1980-2015), i referatet af ASI's bestyrelsesmøde den 13. august 2013 og AOE's bestyrelsesmøde den 16. august 2013, hvor begge bestyrelser gav Apple Inc.-medarbejdere fuldmagt vedrørende IP-beskyttelse [99].
Resolving to approve the execution of a property lease for additional warehouse space to facilitate an expansion in production.
I den samme periode nævnes CSA-aftalen første gang i referatet af ASI's og AOE's bestyrelsesmøder i august 2014, hvor man drøftede og nåede til enighed om Apples nye selskabsstruktur i Irland […].
Noting the upcoming receipt of a dividend of USD 1750000000 from ASI on 18 November and resolving to pay the same amount to AOI.
Hvad angår AOE's bestyrelse blev der afholdt et møde den […] august 2014, som blev beskrevet som et telefonmøde, hvor […] blev drøftet […].
Approving the grant of powers of attorney to Cathy Kearney and Michael O'Sullivan to act on behalf of AOE.
Hvad angår ASI's bestyrelse blev dette møde afholdt den […] august 2014 i […].
The powers of attorney cover the following aspects: (i) correspondence of the company, (ii) relationships with the government and other public offices, (iii) audits, (iv) insurance, (v) purchase, hire-purchase and financing agreement, relating to assets and services, (vi) renting, supplying, deposit agreements and agreements for the use of assets, (vii) transfer of personal property, (viii) taking delivery of goods and issuance of relevant receipts, (ix) work council and (x) commercial contracts.
Ifølge referatet fra dette møde blev ASI's direktører også orienteret om, at drøftelser havde fundet sted mellem Apple Inc., ASI og AOE i forbindelse med CSA-aftalen.
Noting the upcoming receipt of a dividend of USD 1000000000 on 7 March 2011 and resolving to pay the same amount to AOI.
Bestyrelsen besluttede at indgå CSA-aftalen fra 2013 på dette møde [100].
Noting the upcoming receipt of a dividend of USD 1000000000 on 24 March 2011 and resolving to pay the same amount to AOI.
Det næste møde i ASI's bestyrelse blev afholdt efter udgangen af ASI's regnskabsår 2014, den […] december 2014, i […] [101].
Noting the upcoming receipt of a dividend of USD 1000000000 on 12 May 2011 and resolving to pay the same amount to AOI.
På dette møde blev det besluttet, at jurisdiktionen for […] skattemæssige hjemsted skulle være i […] i stedet for […], som tidligere var blevet foreslået.
Resolving to approve the draft Directors Report and financial statement for FY 2010 and the auditors remuneration, resolving to appoint Audrey Fernandez-Elliott and Cathy Kearney to act as AOE's corporate representatives for the purpose of attending the 2011 Annual General Meeting of ASI, noting that interim dividends totalling USD 12659796428,08 had been declared and paid to AOI since the end of FY 2009, resolving to hold the annual general meeting on 27 June 2011, noting the resignation of Peter Oppenheimer as director and secretary of AOE effective as of 1 July 2011 and appointing Gene Levoff as director and secretary of ASI in his place.
OPLYSNINGER OM APPLE DISTRIBUTION INTERNATIONAL
Minutes of Annual General Meeting (Audrey Fernandez-Elliott as chair and as corporate representative of AOI and Gene Levoff as corporate representative of Baldwin Holdings Unlimited)
Siden 2014 har ADI haft ansvaret for salgs-, distributions- og Apple Online Store-aktiviteter i EMEIA-regionen og Kina.
Resolving to adopt the Directors Report and financial statement for FY 2010, resolving to re-appoint [Apple's tax advisor] as the auditor, resolving to authorise the Directors to fix the remuneration of the auditor, noting and approving that interim dividends totalling USD 12659796428,08 had been declared and paid to AOI since the end of FY 2009 and resolving that the next Annual General Meeting might be held outside of Ireland.
ADI modtager ordrer fra kunder, udfører efterspørgsels- og salgsprognosticering og leverer kontraktstyring til kanalkunder.
Board minutes (Gene Levoff as chair and Gary Wipfler)
ADI administrerer logistikaktiviteter i forbindelse med leveringen af produkter til kunder.
Noting that it would be more practical and in the best commercial interest to propose to AOE's members to pay the dividends in the form of fixed income investments.
ADI har ansvaret for at yde kundesupport inden for garanti og uden for garanti.
Resolving to recommend to the members an interim dividend to be paid to AOI in the form of fixed income investment with a total projected value of USD 1502298132 on 8 September 2011.
Disse tjenester leveres gennem ADI's AppleCare-supportgruppe.
Resolving to pay a further interim dividend to AOI in the amount of the interest accrued.
ADI yder også kundesupport via tredjepartscallcentre og netværk af Apple-godkendte tjenesteudbydere.
Written resolution of the members (AOI and Baldwin Holding Unlimited)
Irish Revenue fandt imidlertid, at de overskudsfordelingsmetoder, der godkendes i denne afgørelse, ikke finder anvendelse på beregningen af det skattepligtige overskud for et hjemmehørende selskab.
Resolving to pay an interim dividend to AOI in the form of fixed income investment with a total projected value of USD 1502382564 on 8 September 2011.
I 2014 accepterede ADI Irish Revenues afgørelse, og der blev indgået forlig […] for alle regnskabsperioder til og med 2012.
Appointment of corporate representative for written solution
Dette førte til en betaling på […] EUR bestående af skat […], renter og bod.
Appointment by AOI, as a member of AOE, of Gene Levoff as AOI's representative to execute a written solutions on behalf of AOI to declare the recommended interim dividend and to direct payment thereof in specie.
SERVICE- OG DISTRIBUTIONSAFTALER INDGÅET AF ASI
Baldwin Holding Unlimited as the other member of AOE appointed Gary Wipfler for this.
I 2008 indgik ASI en markedsføringsaftale med Apple Inc.
COST SHARING AGREEMENT BETWEEN APPLE INC., ASI AND AOE
I henhold til denne aftale allokerer Apple Inc. en andel af Apple Inc.'s markedsføringsomkostninger til ASI for så vidt angår tjenester udført af Apple Inc. på ASI's vegne [104].
On 8 December 2015, Ireland provided copies of the cost sharing agreement (hereinafter: the ‘CSA’) and all agreements to (sub-)transfer intangible property concluded between Apple Inc., AOI, ASI and AOE (and their predecessors) since the establishment of Apple in Ireland [90].
Irland forklarede, at denne andel af markedsføringsomkostningerne allokeres til ASI's hovedkontor [105].
According to the information provided, Apple Inc. entered into the CSA with AOE (at the time called Apple Computer Limited) in December 1980.