natgillin/translations-raw huggingface dataset:
Figur 1 Apples selskabsstruktur i Irland
The contested tax rulings endorse methods for ASI and AOE to allocate profit to their respective Irish branches.
Andre irske selskaber: Apple Operations (*) Apple Sales Ireland (*)
The contested tax rulings allow ASI and AOE to determine their yearly corporation tax liability in Ireland by applying the profit allocation methods endorsed by Irish Revenue in those rulings.
Selskaber med skattemæssigt hjemsted i Irland.
The 1991 ruling was in force until 2007, when it was replaced by the 2007 ruling.
Etableret i USA
The 2007 ruling was in force until Apple's new corporate structure in Ireland was put into place.
Etableret i Irland
According to the information provided by Apple, the last financial year to which the 2007 ruling applies is 2014, which ends on 27 September 2014.
ASI's OG AOE's MANGEL PÅ SKATTEMÆSSIGT HJEMSTED
BENEFICIARIES OF THE CONTESTED TAX RULINGS
Et selskab, der er etableret i henhold til irsk lov, og/eller som ledes og kontrolleres centralt i Irland, anses normalt for at have skattemæssigt hjemsted i Irland og skal derfor betale selskabsskat af dets globale overskud.
THE APPLE GROUP
Det betyder, at selskaber, som er etableret i Irland, i princippet er skattepligtige i Irland, selv om de ledes og kontrolleres uden for Irland.
The Apple Group is composed of Apple Inc. and all companies controlled by Apple Inc. (hereinafter collectively referred to as: ‘Apple’).
Inden ændringen ved Finance Act 2013 og Finance Act 2014 var der i section 23A i Taxes Consolidation Act 1997 (»TCA 97«) to undtagelser til denne regel, hvorefter selskaber, der var etableret i Irland, kunne anses for ikkehjemmehørende selskaber.
Apple is headquartered in the United States of America (hereinafter: the ‘US’).
I henhold til section 23A i TCA 97 har et selskab ikke skattemæssigt hjemsted i Irland, hvis i) det anses for at have skattemæssigt hjemsted i et andet land i henhold til en dobbeltbeskatningsaftale (»aftaleundtagelsen«), eller ii) selskabet er børsnoteret eller i sidste instans kontrolleret af en person med hjemsted i en medlemsstat eller et beskatningsaftaleland (»undtagelsen vedrørende relevante selskaber«), og disse relevante selskaber eller deres datterselskaber havde handelsaktiviteter i Irland (»handelsundtagelsen«) [13].
Apple designs, manufactures and markets mobile communication and media devices, personal computers and portable digital music players.
Den anden af disse undtagelser betyder, at relevante selskaber, som var etableret i Irland og havde en handelsaktivitet i Irland, og som blev centralt ledet og kontrolleret uden for Irland, ikke blev anset for at have skattemæssigt hjemsted i Irland.
It sells a variety of related software, services, peripherals, networking solutions and third-party digital content and applications.
Der var imidlertid intet krav om, at selskaberne skulle have skattemæssigt hjemsted i en anden skattejurisdiktion.
Apple sells its products worldwide through its retail stores, online stores and direct sales force, as well as through third-party cellular network carriers, wholesalers, retailers and value-added resellers.
ASI og AOE er begge etableret i Irland.
In addition, Apple sells a variety of third-party products compatible with Apple products, including application software and various accessories and peripherals, through its online and retail stores.
I anvendelsesperioden for de anfægtede skatteafgørelser blev ASI og AOE anset for »relevante selskaber«, jf. section 23A i TCA 97, eftersom de begge i sidste instans var kontrolleret af et selskab med hjemsted i et beskatningsaftaleland, nemlig Apple Inc., som har skattemæssigt hjemsted i USA [14], og selskaberne, eftersom ASI og AOE havde en handelsaktivitet i Irland gennem deres respektive filialer og var ledet og kontrolleret uden for Irland, blev anset for ikkehjemmehørende selskaber i henhold til handelsundtagelsen i section 23A i TCA 97.
Apple sells to consumers, businesses and governments worldwide.
ASI og AOE var ikke skattepligtige i andre skattejurisdiktioner end Irland i anvendelsesperioden for de anfægtede afgørelser [15].
Apple manages its business primarily on a geographic basis.
Hvert selskab drev virksomhed gennem en enkelt filial i Irland og, hvad der er endnu vigtigere, var ikke skattepligtige i USA [16], det land, hvor de efter Irish Revenues opfattelse blev ledet og kontrolleret, jf. section 23A i TCA 97 [17].
The geographic reporting segments are Americas, Europe [8], Japan, Greater China, and Rest of Asia Pacific.
Med hensyn til ASI's og AOE's hovedkontorer er de uden fysisk tilstedeværelse og medarbejdere, og de er ikke beliggende i nogen jurisdiktion.
In 2015, Apple had worldwide net sales of USD 233,7 billion and a net income of USD 53,4 billion [9].
ASI's OG AOE's IRSKE FILIALERS FUNKTIONER IFØLGE IRLAND OG APPLE
The key functional areas in the Apple group are: Research and Development (hereinafter ‘R&D’), Marketing, Operations, Sales, and General and Administration.
Irland og Apple fremlagde beskrivelser af de funktioner, der blev udført af de irske filialer af ASI og AOE [18], som blev anvendt som udgangspunkt for at præsentere og underbygge Apples fastlæggelse af disse selskabers skattepligtige overskud med henblik på irsk selskabsbeskatning.
APPLE's STRUCTURE IN IRELAND
Disse beskrivelser præsenteres i betragtning 54-57.
The Apple Group includes companies incorporated in Ireland.
Med hensyn til ASI er dets irske filial primært ansvarlig for aktiviteter vedrørende indkøb, salg og distribution i forbindelse med salget af Apple-produkter til nærtstående parter [19] og tredjepartskunder i EMEIA- og APAC-regionerne [20].
Amongst the companies of the Apple Group incorporated in Ireland, a distinction can be made between companies incorporated in Ireland that are also tax resident in Ireland, such as ADI, Apple Operations and Apple Sales Ireland, and companies that are incorporated in Ireland but are not tax resident in Ireland, such as AOI, ASI and AOE.
Nøglefunktioner i ASI's irske filial omfatter: indkøb af færdige Apple-varer fra tredjepartsproducenter og nærtstående producenter [21], distributionsaktiviteter i forbindelse med salget af produkter til nærtstående parter i EMEIA- og APAC-regionerne [22], salgsstøtte- og distributionsaktiviteter i forbindelse med salget af produkter til tredjepartskunder i hele EMEIA [23], salgs- og distributionsteamenes aktiviteter [24] og onlinesalg [25], logistik [26] samt drift af AppleCare, Apples eftersalgs- og kundesupportvirksomhed, som omfatter ansvar for garantier, styring af reparationsprogrammer og reparationsnetværket, herunder telefonsupport.
Of the Apple Group companies incorporated and tax resident in Ireland with employees in Ireland, ADI has been contracted by ASI to ensure the distribution of Apple products outside of the Americas, Apple Operations acquires tooling equipment for use by manufacturers and procures components parts from suppliers for sale to manufacturers and Apple Sales Ireland supports Apple's Sales programs locally in Ireland.
ASI's irske filial gennemfører også indkøbsordrer afgivet af distributionsenheder i det lokale APAC-land.
Of the Apple Group companies incorporated in Ireland, but not tax resident in Ireland, ASI is a fully owned subsidiary of AOE, which in turn is a fully owned subsidiary of AOI, which in turn is a fully owned subsidiary of Apple Inc., which is incorporated in the US [12].
Mange aktiviteter, som er forbundet med distributionen i denne region, udføres af nærtstående parter (f.eks. logistiksupport) i henhold til serviceaftaler med ASI's irske filial.
AOE and ASI operate in Ireland through branches.
ASI's irske filial er desuden ansvarlig for overvågningen af den daglige styring af distributionsrisici, navnlig lager-, garanti- og kreditgrænserisici.
Figure 1 demonstrates this corporate structure:
Siden den 1. januar 2012 har ASI's irske filial også været ansvarlig for produktlokaliseringsfunktioner, som tidligere blev udført af AOE's irske filial.
Figure 1
Med hensyn til AOE er dets irske filial ansvarlig for produktion og samling af en specialiseret serie af computerprodukter på dets anlæg i Irland, herunder iMac-desktopcomputere, MacBook-laptopcomputere og andet computertilbehør, som alt sammen produceres til EMEIA-regionen [27].
Apple's corporate structure in Ireland
AOE's irske filial leverer alle sine færdige produkter til nærtstående parter.
Irish tax resident company Other Irish companies: Apple Operations (*), Apple Sales Ireland (*)
AOE's irske filials hovedaktiviteter omfatter løbende gennemførelse af de processer, der er nødvendige i forbindelse med produktionen af produkter, procesdesign og opsætning af nye produkter.
Apple Distribution International (*) Apple Sales International
Nøglefunktioner i AOE's irske filial omfatter: produktionsplanlægning og opstilling af tidsplaner [28], process engineering [29], produktion og drift [30], kvalitetssikring og kvalitetskontrol [31] og renovering [32].
Apple Operations Europe
AOE's irske filial er også ansvarlig for at overvåge den daglige styring af produktions- og lagerrisici.
Apple Operations International
Indtil den 1. januar 2012 var engineeringteamet hos AOE's irske filial også ansvarlig for at lokalisere Apple-produkter til lokale markeder og gennemføre tekniske testprogrammer af Apple-produkter og -software (f.eks. nye softwarefrigivelser) [34].
Incorporated in the US
Siden januar 2012 har ASI's irske filial varetaget denne funktion.
Incorporated in Ireland
ASI's AKTIVITETER I EMEIA-REGIONEN
ASI's AND AOE's LACK OF TAX RESIDENCY
ASI sælger varer i EMEIA-regionen.
A company that is incorporated under Irish law or centrally managed and controlled in Ireland, or both, is normally considered tax resident in Ireland and therefore liable to corporation tax on its worldwide profits.
ASI har ikke angivet et fast driftssted [35] i nogen de EMEIA-skattejurisdiktioner, hvor disse varer sælges.
This means that companies incorporated in Ireland are, in principle, liable to tax in Ireland, even if they are managed and controlled outside of Ireland.
Salg gennemføres mellem kunderne i forskellige medlemsstaters skattejurisdiktioner og ASI (og ADI) gennem tredjepartsforhandlere og Apples detail- og onlineforretninger.
However, prior to its modification by the Finance Act 2013 and Finance Act 2014, Section 23A of the Taxes Consolidation Act 1997 (hereinafter: ‘TCA 97’) provided two exceptions to that rule, allowing for companies incorporated in Ireland to be considered non-resident companies.
ASI indgår salgsaftaler ved at indhente autoriserede underskrifter, og medarbejderne hos ASI's irske filial gennemfører salget og håndterer spørgsmål vedrørende leverance osv. med kunderne [36].
Under Section 23A TCA 97, a company was not considered a tax resident if (i) it was considered to be a tax resident in another country under the application of a double taxation treaty (the so-called treaty exception) or (ii) the company was listed on a recognised stock exchange or ultimately controlled by a person that was resident in a Member State or tax treaty country (the so-called relevant companies exception), and those relevant companies or their subsidiaries had a trading activity in Ireland (the so-called trading exception) [13].
ASI's salg afsluttes med en autoriseret repræsentants underskrift [37].
The second of those exceptions meant that relevant companies incorporated in Ireland with a trading activity in Ireland that were centrally managed and controlled outside of Ireland were not considered tax resident in Ireland.
Til illustration kom [80-85] % af ASI's og ADI's samlede indtægter fra tredjepartssalg i 2014 ifølge Apples interne rapporter [38] fra salg i Unionen, mens salget i den europæiske region som helhed tegnede sig for [90-95] % af de samlede indtægter fra tredjepartssalg, og salget i Mellemøsten tegnede sig for [5-10] % af de samlede indtægter fra tredjepartssalg.
There was no requirement, however, that the companies had a tax residence in another tax jurisdiction.
DE ANFÆGTEDE SKATTEAFGØRELSER
ASI and AOE are both incorporated in Ireland.
DE ANFÆGTEDE SKATTEAFGØRELSER VEDRØRENDE ASI
During the time that the contested tax rulings were in force, ASI and AOE were considered to be ‘relevant companies’ for the purposes of Section 23A TCA 97, since they were both ultimately controlled by a company that is resident in a tax treaty country, namely Apple Inc., which is a tax resident of the US [14], and, since ASI and AOE had a trading activity in Ireland through their respective branches and were managed and controlled outside Ireland, the companies were considered to be non-resident companies in Ireland under the trading exception of Section 23A TCA 97.
I 1991 foreslog Apple en metode til at fastsætte nettooverskuddet for Apple Computer Accessories Ltd.'s irske filial (som senere blev til ASI), som blev godkendt af Irish Revenue ved en skatteafgørelse.
ASI and AOE did not have any taxable presence in any other tax jurisdiction besides Ireland during the time that the contested rulings were in force [15].
Ifølge denne afgørelse beregnes det nettooverskud, der skal tildeles ASI's irske filial, som 12,5 af filialens samlede driftsomkostninger [39], eksklusive materialer til videresalg.
Indeed, each company operated through a single branch in Ireland and, more important, the companies did not have any taxable presence in the US [16], the country in which Irish Revenue, in application of Section 23A TCA 97, considered them to be managed and controlled [17].
I 2007 godkendte Irish Revenue en ændret metode til at beregne ASI's irske filials nettooverskud ved en ny afgørelse.
As regards ASI's and AOE's head offices, those head offices lack any physical presence or employees and are not located in any jurisdiction.
Ifølge denne afgørelse beregnes det nettooverskud, der skal tildeles ASI's irske filial, som [10-15] % af filialens driftsomkostninger, eksklusive omkostninger som f.eks. gebyrer fra Apples tilknyttede virksomheder og materialeomkostninger.
In sum, ASI and AOE are incorporated in Ireland, but were not tax resident in Ireland during the time that the contested tax rulings were in force.
DE ANFÆGTEDE SKATTEAFGØRELSER VEDRØRENDE AOE
Nor were those companies tax resident in any other tax jurisdiction during that period, since their activities in other jurisdictions and in particular the activities of their head offices, which lacked any physical presence and employees, did not give rise to a taxable presence in the US or any other jurisdiction under the applicable taxation rules.
Denne metode fandt anvendelse med det forbehold, at hvis det samlede overskud for AOE's irske filial var mindre end resultatet af formlen, ville dette lavere tal blive anvendt til at beregne filialens nettooverskud.
Ireland and Apple provided descriptions of the functions performed by the Irish branches of ASI and AOE [18], which were used as a basis to present and support Apple's estimates of the taxable profit of those companies for Irish corporation tax purposes.
De driftsudgifter, der blev anvendt i denne metode, var alle driftsudgifter, som AOE's irske filial havde afholdt, herunder afskrivninger, men eksklusive materialer til videresalg og andele af omkostninger til immaterielle aktiver, blev opkrævet af Apples tilknyttede virksomheder.
Those descriptions are presented in recitals 54 to 57.
Der kan foretages skattemæssige afskrivninger, som ikke bør overstige de bogførte afskrivninger med mere end [1-10] mio. USD [40].
As regards ASI, its Irish branch is mainly responsible for the execution of procurement, sales and distribution activities associated with the sale of Apple products to related parties [19] and third-party customers across the EMEIA and APAC regions [20].
I 2007 godkendte Irish Revenue en ændret metode til at beregne AOE's irske filials nettooverskud ved en ny afgørelse.
Key functions within ASI's Irish branch include: procurement of Apple finished goods from third-party and related-party manufacturers [21]; distribution activities associated with the sale of products to related parties in the EMEIA and APAC regions [22]; sales support and distribution activities associated with the sale of products to third party customers across EMEIA [23]; activities of the selling and distribution teams [24], online sales [25]; logistics operations [26]; and operating AppleCare, Apple's after-sales customer support business, which includes responsibility for warranty, managing the repair programs and repair network including telephone support.
Ifølge den metode, som godkendes i denne afgørelse, var den irske filials beskatningsgrundlag lig med i) [10-15] % af filialens driftsomkostninger, eksklusive omkostninger som f.eks. gebyrer fra Apples tilknyttede virksomheder og materialeomkostninger, ii) en IP-afkast på [1-5] % af filialens omsætning fra den irske filials samlede produktionsprocesteknologi og iii) et fradrag for skattemæssige afskrivninger »beregnet og afskrevet som sædvanligt«.
ASI's Irish branch also fulfils the purchase orders placed by the APAC local country distribution entities.
DOKUMENTER, SOM VAR TILGÆNGELIGE FOR IRISH REVENUE, DA MYNDIGHEDEN UDSTEDTE DE ANFÆGTEDE SKATTEAFGØRELSER
Many activities associated with the distribution into this region are performed by related parties (for example, logistics support) under service contracts with ASI's Irish branch.
Følgende er et oversat uddrag af notatet fra interviewet af 30. november 1990:
In addition, ASI's Irish branch is responsible for monitoring day-to-day management of distribution risks, in particular, inventory, warranty and credit limit risks.
»Som baggrundsoplysninger anførte [Apples skatterådgiver], at Apple nu var den største arbejdsgiver i Corkområdet med 1000 direkte ansatte og 500 beskæftigede via underkontrakter.
Since 1 January 2012, ASI's Irish branch has also been responsible for product localisation functions, which were previously performed by AOE's Irish branch.
Det blev oplyst, at selskabet i øjeblikket omlægger sin globale drift og ønsker at opnå en fortjenstmargen af dets irske aktiviteter.
As regards AOE, its Irish branch is responsible for the manufacturing and assembly of a specialised range of computer products at its facilities in Ireland, including iMac desktops, MacBook laptops and other computer accessories, all of which are manufactured for the EMEIA region [27].
[Apples skatterådgiver] fremlagde den irske filials regnskaber for den regnskabsperiode, der sluttede den 29. september 1989, som vise et nettooverskud på 270 mio. USD af en omsætning på 751 mio. USD.
AOE's Irish branch supplies all its finished products to related parties.
Det blev oplyst, at ingen irske aktieselskaber havde opnået en lignende overskudsgrad.
The main activities of AOE's Irish branch involve the ongoing execution of the processes required for the manufacture of products, process design and new product setups.
Overskuddet kan ifølge [Apples skatterådgiver] henføres til tre kilder: teknologi, markedsføring og produktion.
Key functions within AOE's Irish branch include: production planning and scheduling [28]; process engineering [29]; production and operations [30]; quality assurance and quality control [31]; and refurbishing operations [32].
Kun produktionselementet vedrører den irske filial.
In addition to its core manufacturing activities, AOE's Irish branch also provides shared services to other Apple group companies in the EMEIA region, with regard to finance (accounting, payroll and accounts payable services), information systems and technology and human resources.
[Irish Revenue] påpegede, at størrelsen af det opkrævede gebyr i den foreslåede ordning ville være afgørende.
AOE's Irish branch develops Apple-specific process and manufacturing expertise [33] and uses that expertise to support Apple third-party manufacturers and distribution centres from time to time.
Hvis Apple opnår et overskud på 100 mio. GBP, accepteres det, at 30-40 mio. USD (eller det tal, man når til enighed om) henføres til produktionsaktiviteten.
AOE's Irish branch is also responsible for monitoring the day-to-day management of manufacturing and inventory risks.
Hvis selskabets omsætning falder, og overskuddet bliver mindre end 30-40 mio. USD, tilskrives hele overskuddet produktionsaktiviteten.
Until 1 January 2012, the engineering team within AOE's Irish branch was also responsible for localising Apple products for local markets and executing engineering test programs related to Apple products and software (for example, new software releases) [34].
Det foreslås grundlæggende, at hele overskuddet op til 30-40 mio. USD henføres til produktionsaktiviteten.
Since January 2012, this function has been performed by ASI's Irish branch.
[Irish Revenue] spurgte [Apples skatterådgiver], om der var nogen begrundelse for beløbet på 30-40 mio. USD, og han erkendte, at der ikke var nogen videnskabelig begrundelse for dette beløb.
ASI's OPERATIONS IN THE EMEIA REGION
Beløbet var imidlertid så stort, at han håbede, at det ville blive opfattet som et bonafide-forslag.
ASI sells goods in the EMEIA region.
Eftersom det ikke var muligt at vurdere beløbet separat, bekræftede [Apples skatterådgiver], at han ville udtrække oplysninger om de faktiske omkostninger, som kunne henføres til den irske filial.«
ASI did not declare a permanent establishment [35] in the EMEIA tax jurisdictions where those goods are sold.
Følgende er et oversat uddrag af notatet fra mødet den 3. januar 1991:
Sales are concluded between the clients in different Member State tax jurisdictions and ASI (and ADI) through third-party resellers and Apple retail and online stores.
»Efter [Apples skatterådgivers] opfattelse var det klart, at selskabet anvendte interne afregningspriser.
ASI concludes sales contracts by obtaining authorised signatures, and ASI Irish Branch employees execute sales and resolve supply and other issues with customers [36].
Filialens regnskaber for den regnskabsperiode, der sluttede den 30. september 1989, viste et nettooverskud på 269000000 USD af en omsætning på 751000000 USD.
Sales of ASI are concluded upon signature of an authorised representative [37].
Intet irsk børsnoteret selskab var i nærheden af at opnå et lignende resultat.
For illustration purposes, [80-85] % of ASI's and ADI's total third-party sales revenues in 2014, as determined for Apple's internal reporting [38], was derived from sales within the Union, whereas sales in the overall region of Europe represented [90-95] % of the total third-party sales revenue and sales in the Middle East accounted for [5-10] % of total third-party sales revenue.
Irish Revenue kunne endnu ikke afgøre, om selskabet anvendte interne afregningspriser, men var villig til at drøfte et overskudsbeløb for den irske filial med udgangspunkt i en procentdel af de faktiske omkostninger, der kunne henføres til den irske filial.
THE CONTESTED TAX RULINGS
På grundlag af regnskaberne for den regnskabsperiode, der sluttede den 30. september 1990 repræsenterede et overskud på [30-40] mio. USD 46 af de omkostninger, der kunne tilregnes den irske filial.
In 1991, a method for determining the net profit of the Irish branch of Apple Computer Accessories Ltd (which later became ASI) was proposed by Apple and endorsed by Irish Revenue in a tax ruling.
Det blev påpeget, at dette beløb var betydeligt højere end de [10-15] %, som normalt henføres til et omkostningscenter, selv om man også erkendte, at [10-15] % ikke gav mening i forbindelse med computerindustrien.
According to that ruling, the net profit to be allocated to ASI's Irish branch would be calculated as 12,5 % of all branch operating costs [39], excluding material for resale.
Det blev påpeget, at man i nogle industrier kan opnå en avance på 100, især i lægemiddelindustrien.
In 2007, a modified method for determining the net profit of ASI's Irish branch was endorsed by Irish Revenue in a new ruling.
Det blev imidlertid medgivet, at lægemiddelindustrien og computerindustrien ikke er direkte sammenlignelige.
According to that ruling, the net profit to be allocated to ASI's Irish branch would be calculated as equal to [10-15] % on branch operating costs, excluding costs such as charges from Apple affiliates and material costs.