natgillin/translations-raw huggingface dataset:
Efter yderligere drøftelser blev man enige om at acceptere en avance på 65 af de omkostninger, der kunne henføres til den irske filial, såfremt der blev fundet en tilfredsstillende løsning på spørgsmålet vedrørende de skattemæssige afskrivninger.
THE CONTESTED TAX RULINGS INSOFAR AS THEY RELATE TO AOE
Man blev desuden enige om at acceptere en avance på 20 for omkostninger ud over [60-70] mio. USD for ikke at hindre udvidelsen af de irske aktiviteter.
In 1991, a method for determining the net profit of the Irish branch of Apple Computer Ltd (which later became AOE) was proposed by Apple and agreed by Irish Revenue in a tax ruling.
(…) Efter yderligere drøftelser blev det aftalt, at beregningerne af skattemæssige afskrivninger skulle ske i irske punts [41], og at den sædvanlige sats for værdiforringelse på grund af slid [42] skulle angives for alle år.
According to that ruling, the net profit attributable to AOE's Irish branch would be calculated as 65 % of that branch's operating expenses up to an annual amount of USD [60-70] million and 20 % of its operating expenses in excess of USD [60-70] million.
Det blev desuden aftalt, at selskabets krav skulle begrænses til et beløb på [1-10] mio. USD ud over det beløb, der var afsat til afskrivninger i regnskaberne.
The application of that method was subject to the proviso that if the overall profit of AOE's Irish branch was less than the figure resulting from the formula, that lower figure would be used for determining the branch's net profits.
(…) Formatet for de regnskaber, der skulle indgives, blev derefter drøftet.
A capital allowance can be claimed, which should not exceed by USD [1-10] million the depreciation charged in the accounts [40].
Et forslag om at indgive en omkostningsoversigt blev ikke accepteret.
In 2007, a revised method for determining the net profit of AOE's Irish branch was endorsed by Irish Revenue in a new ruling.
Det blev aftalt, at selskabet skulle udarbejde en udførlig resultatopgørelse, og at et royalty/gebyr til hovedkontoret ville blive opkrævet for teknologi- og markedsføringstjenester, der leveres af koncernen.
According to the method endorsed by that ruling, the tax base of the Irish branch was equal to (i) [10-15] % of branch's operating costs, excluding costs such as charges from Apple affiliates and material costs, (ii) an IP return of [1-5] % of branch turnover in respect of the accumulated manufacturing process technology of the Irish branch and (iii) a deduction for the capital allowances for plant and buildings ‘computed and allowed in the normal manner’.
Desuden indgives selskabets fulde reviderede regnskab.
DOCUMENTS AVAILABLE TO IRISH REVENUE WHEN ISSUING THE CONTESTED TAX RULINGS
(…) Som et særskilt punkt ønskede [Apples skatterådgiver] at indgå aftale om en avance for et nyt selskab, hvis aktiviteter alene skulle vedrøre sourcing af råvarer i landet.
The documents provided by Ireland as constituting all essential elements supporting the 1991 ruling include three letters (dated 12 October 1990, 5 December 1990 and 16 January 1991) and two faxes (dated 2 January 1991 and 24 January 1991) from [Apple's tax advisor], as tax advisor of Apple (hereinafter: ‘Apple's tax advisor’); one note of an interview dated 30 November 1990 and one note of a meeting dated 3 January 1991 prepared by Irish Revenue; and a letter from Irish Revenue dated 29 January 1991 which confirms that the letters from Apple's tax advisor correctly reflect the method for determining the profits to be allocated to the Irish branches of ASI and AOE as agreed at the meeting on 3 January 1991.
Der blev foreslået en avance på 10, og efter yderligere drøftelser nåede man til enighed om en avance på 12,5.«
That method is described in recitals 59 and 61.
De dokumenter, som ifølge Irland udgør alle de væsentlige elementer, der lå til grund for afgørelsen fra 2007, omfatter et brev af 16. maj 2007 fra Apples skatterådgiver og et brev af 23. maj 2007 fra Irish Revenue, som bekræfter myndighedens godkendelse af den metode, der anvendes til at beregne de overskud, der skal tildeles de irske filialer af ASI og AOE som forklaret i brevet fra Apples skatterådgiver.
The following excerpt is taken from the note of the interview of 30 November 1990:
Denne metode beskrives i betragtning 60 og 62.
‘[Apple's tax advisor] mentioned by way of background information that Apple was now the largest employer in the Cork area with 1000 direct employees and 500 persons engaged on a sub-contract basis.
Ingen af de dokumenter, der er fremlagt til støtte for de anfægtede skatteafgørelser, indeholder en aktuel overskudsfordelingsundersøgelse eller rapport om interne afregningspriser.
It was stated that the company is at present reviewing its worldwide operations and wishes to establish a profit margin on its Irish operations.
BESKRIVELSE AF DEN RELEVANTE NATIONALE RETLIGE RAMME
[Apple's tax advisor] produced the accounts prepared for the Irish branch for the accounting period ended 29 September 1989 which showed a net profit of USD 270m on a turnover of USD 751m.
I henhold til section 21(1) i TCA 97 skal selskaber i Irland betale selskabsskat af deres overskud.
It was submitted that no quoted Irish company produced a similar net profit ratio.
I section 18 i TCA 97 fastlægges anvendelsesområdet for beskatning efter schedule D, og i subsection 2(2) opstilles de forskellige cases og deres anvendelsesområde.
In [Apple's tax advisor]'s view the profit is derived from three sources-technology, marketing and manufacturing.
Det følger af disse bestemmelser, at selskabsskat i Irland opkræves af et selskabs overskud (indkomst og skattepligtige gevinster), dog med visse specifikke undtagelser [44].
Only the manufacturing element relates to the Irish branch.
Beskatningsgrundlaget for selskabsskat fastlægges med udgangspunkt i det skattepligtige selskabs regnskabsmæssige overskud [45].
[Irish Revenue] pointed out that in the proposed scheme the level of fee charged would be critical.
Selskabets regnskabsmæssige overskud justeres derefter skattemæssigt med generelle tillæg og fradrag, som er fastsat ved lov [46], f.eks. med et fradrag for skattemæssige afskrivninger [47].
[Apple's tax advisor] stated that the company would be prepared to accept a profit of USD 30-40m assuming that Apple Computer Ltd will make such a profit.
En regnskabsperiode er normalt den periode på 12 måneder, for hvilken selskabet opstiller sit regnskab [48].
(The computer industry is subject to cyclical variations).
Irland anvender forskellige skattesatser for driftsindtægter, andre indtægter end driftsindtægter og kapitalgevinster.
Assuming that Apple makes a profit of GBP 100m it will be accepted that USD 30-40m (or whatever figure is negotiated) will be attributable to the manufacturing activity.
I section 21 TCA 1997 fastsættes den generelle selskabsskattesats til 12,5 [49].
However if the company suffered a downturn and had profits of less than USD 30-40m then all profits would be attribitable [sic] to the manufacturing activity.
Denne sats gælder for driftsindtægter [50], der optjenes af selskaber, som beskattes efter case I i schedule D. Andre indtægter end driftsindtægter beskattes med 25 [51].
The proposal essentially is that all profits subject to a ceiling of USD 30-40m will be attributable to the manufacturing activity.
Irish Revenue har udarbejdet retningslinjer for klassificeringen af aktiviteter som drift i »Guidance on revenue opinions on classification of activities as trading« [52].
[Irish Revenue] asked [Apple's tax advisor] to state if was there any basis for the figure of USD 30-40m and he confessed that there was no scientific basis for the figure.
Ifølge disse retningslinjer forudsættes det ved drift, at det berørte selskab udfører en forretningsaktivitet, hvorfra dets indtægter stammer.
However the figure was of such magnitude that he hoped it would be seen to be a bona-fide proposal.
Aktiviteterne kan variere afhængigt af erhvervets art og kræver personer med de nødvendige kompetencer og beføjelser til at udføre dem [53].
As it was not possible to gauge the figure in isolation [Apple's tax advisor] undertook to extract details of the actual costs attributable to the Irish branch.’
Kapitalgevinster beskattes med 33, med en skattefritagelse for gevinster ved salg af visse andele på 5 eller derover i selskaber med hjemsted i Unionen eller beskatningsaftalelande
The following excerpt is taken from the note of the meeting dated 3 January 1991:
I henhold til section 26 i TCA 97 skal selskaber med hjemsted i Irland betale selskabsskat af deres globale overskud og kapitalgevinster, eksklusive de fleste udlodninger modtaget fra andre selskaber med hjemsted i Irland [54].
‘in [Apple's tax advisor's] view it was clear that the company was engaged in transfer pricing.
I section 25 i TCA 97 fastlægges anvendelsesområdet for selskabsbeskatning af ikkehjemmehørende selskaber.
The branch accounts for the accounting period ended 30 September 1989 showed a net profit of USD 269000000 on a turnover of USD 751000000.
I section 25 i TCA 97 bestemmes følgende, for så vidt som det er relevant:
No company on the Irish stock exchange came close to achieving a similar result.
any trading income arising directly or indirectly through or from the branch or agency, and any income from property or rights used by, or held by or for, the branch or agency, but this paragraph shall not include distributions received from companies resident in the State, […].«
Revenue were not prepared to be conclusive as to whether the company was engaged in transfer pricing but were willing to discuss a profit figure for the Irish branch based on a percentage of the actual costs attributable to the Irish branch.
Hvis et ikkehjemmehørende selskab driver et sådant erhverv, skal selskabet betale selskabsskat af [55]:
Based on the accounts for the accounting period ended 30 September 1990 a profit of USD [30-40]m represented 46 % of the costs attributable to the Irish branch.
enhver driftsindtægt, der optjenes direkte eller indirekte gennem eller af filialen eller kontoret
It was pointed out that this figure greatly exceeded a figure of [10-15] % which is normally attributable to a cost center although it was readily conceded that a figure of [10-15] % was meaningless in relation to the computer industry.
any trading income arising directly or indirectly through or from the branch or agency (but so that this paragraph shall not include distributions received from companies resident in the State); […]«
In addition it was agreed to accept a mark-up of 20 % on costs in excess of USD [60-70]m in order not to prohibit the expansion of the Irish operations.
Selskaber, som ikke har hjemsted i Irland, og som ikke driver virksomhed gennem en filial eller et kontor i Irland, skal kun betale indkomstskat af indkomst optjent i Irland og kapitalgevinstskat af gevinster, der optjenes ved salg af visse irske aktiver (primært irsk ejendom) [56], med forbehold af eventuelle fradrag i henhold til en skatteaftale.
(…) Arising from further discussions it was agreed that the capital allowances computations would be re-cast in Irish punts [41] and the normal rate of wear and tear [42] would be written for all years.
For at undgå dobbeltbeskatning af et selskab vedrørende den samme indkomst (én gang med indkomstskat og én gang med selskabsskat) kan der i henhold til section 21(2) i TCA 97 ikke opkræves indkomstskat af et selskabs indkomst, hvis det har hjemsted i Irland, eller, såfremt selskabet ikke har hjemsted i Irland, hvis indtægten pålægges selskabsskat.
In addition it was agreed that the company's claim would be restricted to a sum of USD [1-10]m in excess of the sum charged for depreciation in the accounts.
OECD-RAMMEN OG OECD's ARMSLÆNGDEPRINCIP
A proposal to submit a schedule of costs was not accepted.
OECD har udarbejdet en række ikkebindende retningslinjer om international beskatning.
It was agreed that a full profit and loss account would be prepared and a royalty/head office charge would be taken for technology and marketing services provided by the group.
Som følge af retningslinjernes ikkebindende karakter opfordres skattemyndighederne i OECD-medlemslandene, herunder Irland [57], blot til at følge OECD's ramme.
In addition the full audited accounts of the company will be submitted.
Generelt tjener OECD's ramme som reference og har en klar indflydelse på skattepraksis i OECD-medlemslandene (og også i lande uden for OECD).
(…) On a separate issue [Apple's tax advisor] wished to agree a mark-up for a new company whose activities would be confined to sourcing raw material in the State.
I flere OECD-medlemslande har retningslinjer, som indgår i denne ramme, desuden fået retsvirkning eller tjener som reference for fortolkningen af den nationale skattelovgivning.
A mark-up of 10 % was proposed and it was agreed following discussions to accept a mark-up of 12,5 %.’
Når Kommissionen i denne afgørelse henviser til OECD-rammen, gør den det følgelig, fordi denne ramme er resultatet af ekspertdrøftelser inden for rammerne af OECD og uddyber teknikker, som har til formål at løse fælles udfordringer i forbindelse med international beskatning.
The letter from Apple's tax advisor dated 16 January 1991 contains an illustrative account filling format for the Irish branch of Apple Computer Ltd and a capital allowances schedule for Apple Computer Ltd for the years 1985 to 1990.
Som anført i betragtning 15 i åbningsafgørelsen kan multinationale selskaber fordele overskud inden for en koncern ved at anvende interne afregningspriser mellem separate selskaber inden for den samme koncern.
The fax dated 24 January 1991 from Apple's tax advisor confirms the agreement by Apple to the following wording on the capital allowance which substitutes the wording on the capital allowance previously provided by Apple's tax advisor in the letter dated 16 January 1991: ‘The capital allowance claimed will not exceed by USD [1-10]m of the depreciation charged in the accounts.’
Ved interne afregningspriser forstås de priser, der anvendes ved kommercielle transaktioner mellem forskellige selskaber i den samme koncern.
The documents provided by Ireland as constituting all essential elements supporting the 2007 ruling consist of a letter dated 16 May 2007 from Apple's tax advisor and a letter dated 23 May 2007 from Irish Revenue confirming its endorsement of the method for determining the profits to be allocated to the Irish branches of ASI and AOE as explained in the letter from Apple's tax advisor.
Interne afregningspriser kan også anvendes inden for et selskab, hvis selskabet har et fast driftssted i en anden jurisdiktion.
That method is described in recitals 60 and 62.
Dette kræver, at selskabets overskud fordeles mellem dets faste driftssted og de andre dele af selskabet.
Neither of the two documents provided offer any explanation for the figures ‘[10-15] % [of Irish located operating costs]/[1-5] % [of the annual turnover of AOE which is derived from products manufactured in Ireland]/[10-15] % [of operating costs of ASI]’, endorsed by that ruling, nor is there any indication as to how those figures were arrived at.
OECD's Model Tax Convention, som er grundlaget for mange bilaterale skatteaftaler, der omfatter OECD-medlemslande og et stigende antal ikkemedlemslande, indeholder bestemmelser om interne afregningspriser mellem forbundne koncernselskaber og overskudsfordeling inden for et selskab.
The letter of Apple's tax advisor contains a number of specifications as to how the agreed method will be applied.
Ifølge dette princip bør skattemyndighederne kun acceptere interne afregningspriser mellem koncernselskaber, når disse priser svarer til, hvad selskaberne ville modtage, hvis priserne var aftalt mellem uafhængige selskaber, der har forhandlet under lignende omstændigheder på armslængdeafstand.
In particular, it specifies, for the avoidance of doubt, that ASI's operating costs and AOE's ‘Irish located operating costs’ exclude all charges from Apple affiliates worldwide, ‘above the line’ costs such as material costs, customs, freight costs, etc., one-off restructuring costs, and capital costs.
På denne måde forhindres multinationale selskaber i at manipulere deres interne afregningspriser på en sådan måde, at et så lille overskud som muligt fordeles til jurisdiktioner med højere beskatning af sådanne overskud, og at et så stort overskud som muligt fordeles til jurisdiktioner med lavere beskatning af sådanne overskud [58].
None of the documents provided in support of the contested tax rulings contain either a contemporaneous profit allocation study or a transfer pricing report.
OECD har opstillet retningslinjer for anvendelsen af armslængdeprincippet i OECD's TP Guidelines, hvoraf den seneste udgave blev offentliggjort i 2010 (»OECD's TP Guidelines fra 2010«) [59].
DESCRIPTION OF THE RELEVANT NATIONAL LEGAL FRAMEWORK
I OECD's Profit Attribution Report fra 2010 beskrives problemerne med at fordele overskud inden for et selskab i forhold til at fordele overskud mellem to juridisk særskilte selskaber.
Pursuant to Section 21(1) TCA 97, corporation tax in Ireland is charged on the profit of companies.
Med denne tilgang henføres til det faste driftssted de overskud, som det faste driftssted ville forventes at optjene, hvis det var et særskilt og uafhængigt foretagende, der udøver samme eller lignende aktiviteter under de samme eller lignende forhold, idet der tages hensyn til de udførte funktioner, anvendte aktiver og påtagne risici af det ikkehjemmehørende selskab gennem det faste driftssted og andre dele af dette selskab, jf. artikel 7, stk. 2, i OECD's Model Tax Convention.
Section 18 TCA 97 lays down the scope of the charge under Schedule D and its subsection 2(2) enumerates the Cases and their scope.
OVERSKUDSFORDELING MELLEM FILIALER BASERET PÅ LEDELSESFUNKTIONER I DE TO TRIN I AOA-TILGANGEN
It follows from those provisions that corporation tax in Ireland is charged on the profits (income and chargeable gains) of a company however arising, subject to specific exceptions [44].
I OECD's Profit Attribution Report fra 2010 beskrives AOA-tilgangen til anvendelse af armslængdeprincippet, som er anført i OECD's TP Guidelines i forbindelse med fordeling af overskud til et fast driftssted.
The determination of the taxable base for the purpose of calculating the corporation tax due takes the corporate accounting profit of the taxpayer as a starting point [45].
Ifølge OECD's TP Guidelines afhænger fordelingen af overskud mellem forbundne selskaber af de enkelte selskabers udførte funktioner, påtagne risici og anvendte aktiver [62].
The corporate accounting profit is then adjusted for tax purposes through additions and deductions of general application provided by the law [46], for example, by a capital allowances deduction [47].
Ved fordelingen af indkomst mellem et selskab og dets faste driftssted supplerer AOA-tilgangen den funktionelle analyse i artikel 9, stk. 1, i OECD's Model Tax Convention med et første trin til at imødegå det forhold, at aktiver, risici, kapital, rettigheder og forpligtelser, der følger af transaktioner mellem forskellige dele af det samme selskab, juridisk set tilhører selskabet som helhed og ikke en enkelt del af selskabet, og at der ikke er transaktioner mellem juridisk særskilte selskaber, der tilhører den samme koncern [63].
An accounting period is normally the period of 12 months for which the company makes up its accounts [48].
AOA-tilgangen består derfor af en totrinsanalyse, hvorefter indkomst allokeres til et fast driftssted.
Ireland applies a different tax rate to trading income, non-trading income and capital gains.
I det første trin henføres det økonomiske ejerskab af aktiver til det faste driftssted, hvor nøglepersonfunktioner vedrørende disse økonomiske aktiver udføres; samtidig henføres risiciene til det faste driftssted, hvor nøglepersonfunktioner vedrørende påtagelsen og/eller styringen (efter overførslen) af disse risici varetages [65].
Section 21 TCA 1997 sets the general rate of corporation tax at 12,5 % [49].
Section D-2(iii)(c) i OECD's Profit Attribution Report fra 2010 omhandler fordelingen af immaterielle aktiver til faste driftssteder.
According to that guidance document, trading presupposes that the company concerned is carrying on business activities from which its income derives.
Med hensyn til internt udviklede immaterielle handelsaktiver anføres det i rapportens punkt 86, at — afhængigt af foretagendernes organisationsmodel — »the active decision-making and management may often be devolved throughout the enterprise.
The activities will vary depending on the nature of the trade and will require people with the skill and authority necessary to carry them out [53].
An issue arises as to whether this is likely to be the same with regard to the development of intangible property or whether it is more likely that the significant people functions relevant to the determination of economic ownership of intangible assets are performed at a high strategic level by senior management or by a combination of centralised and devolved decision-making functions«.
Capital gains are taxed at 33 %, with a participation exemption for gains on disposals of certain shareholdings of 5 % or more in companies resident in the Union or tax treaty countries.
I punkt 87 anføres det, at »there is no hard evidence that the decision-making process for the development of intangible property is generally so centralised, especially as the focus for determining the significant people functions relevant to the determination of economic ownership is on the active-decision making and management rather than on simply saying yes or no to a proposal.
According to Section 26 TCA 97, Irish-resident companies are subject to corporation tax on their worldwide profit and capital gains, excluding most distributions received from other Irish-resident companies [54].
OECD'S TP GUIDELINES
For the purposes of corporation tax, the chargeable profits of a company not resident in the State but carrying on a trade in the State through a branch or agency shall be —
I OECD's TP Guidelines beskrives fem metoder til at fastsætte armslængdepriser for transaktioner og fordele overskud mellem selskaber i samme koncern: i) den fri markedsprismetode (»CUP«), ii) kostpris plus avance-metoden, iii) videresalgsprismetoden, iv) den transaktionsbestemte nettoavancemetode (TNMM-metoden) og v) avancefordelingsmetoden.
any trading income arising directly or indirectly through or from the branch or agency, and any income from property or rights used by, or held by or for, the branch or agency, but this paragraph shall not include distributions received from companies resident in the State, […].’
I retningslinjerne skelnes der mellem traditionelle transaktionsbaserede metoder (de tre første metoder) og transaktionsbestemte nettoavancemetoder (de to sidste metoder).
It follows from that provision that a non-resident company is not within the charge to corporation tax, unless it carries on a trade in Ireland through a branch or agency.
I retningslinjerne udtales der udtrykkelig præference for de traditionelle transaktionsbaserede metoder, såsom CUP, frem for de transaktionsbestemte nettoavancemetoder, såsom TNMM, som et middel til at fastslå, om interne afregningspriser overholder armslængdeprincippet [68].
Where a non-resident company carries on such a trade, that company is chargeable to corporation tax on [55]:
Desuden anføres det i retningslinjerne, at multinationale selskaber fortsat kan vælge at anvende metoder, der ikke er beskrevet i disse retningslinjer, til at fastsætte interne afregningspriser, forudsat de overholder armslængdeprincippet.
any trading income arising directly or indirectly through or from the branch or agency;
SUPPLERENDE OPLYSNINGER MEDDELT AF IRLAND SOM SVAR PÅ ÅBNINGSAFGØRELSEN OG I LØBET AF DEN FORMELLE UNDERSØGELSE
any income from property or rights used by, or held by or for, the branch or agency; and
I åbningsafgørelsen anmodede Kommissionen Irland om at indgive alle oplysninger, der kunne bidrage til vurderingen af de anfægtede skatteafgørelser [70].
chargeable gains attributable to the branch or agency.