natgillin/translations-raw huggingface dataset:
Some customers shop some brands in some countries and other brands in other countries, right, so what would be important for us to understand is not what is selling somewhere else, it's what local customer needs and wants.
Annex 11 to Amazon's comments to the Opening Decision.
And we had established a list of priority brands we'd have to look to go after and start with that.«; og Amazon Final Transcripts: [Økonomidirektør, Amazon Instant Video Limited, London, Storbritannien, tidligere økonomileder og økonomidirektør ved Amazon.co.uk, London, Storbritannien], 5. november 2014, afsnit 1100: 5-10: »Philips, for example, back at this period were very, very small in the UK, quite powerful in Germany.
The tax advisor limited the search to following countries: Austria, Belgium, Denmark, Finland, France, Germany, Greece, Ireland, Italy, Luxembourg, Netherlands, Portugal, Spain, Sweden and United Kingdom.
Panasonic, again, on this list, small in the UK, very strong in Germany.
Following keyword search terms were used: management services, business management consultancy services, strategic consulting services, organisational planning services and other related services.
So different focus from customers, different focus from competition.
At the same time, the tax advisor excluded companies, which provide unrelated services (such as auditing, actuarial, advertising, brokering, communication, construction, designing and developing, manufacturing, IT, real estate and transportation services), operated as partnerships, operated in a dissimilar industry (utility and energy) and had insufficient qualitative information).
So, yeah, they would look different.«
Total revenue minus total costs, where total costs equal total cost of goods sold plus total operating expense.
Amazons bemærkninger til åbningsafgørelsen, punkt 101.
Amazon's submission of 5 March 2015, Annex 14: [Advisor 2], ‘[Advisor 2] roll-forward analysis’.
Se også TP-rapport, s. 13; se også deponering [Vicedirektør og leder for det tyske marked, Amazon Deutschland Services GmbH, München, Tyskland], 13. juni 2014, s. 209, afsnit 20-25, s. 210, afsnit 2-18: »Germans know how to purchase food for hundreds of years, right?
Amazon refers to the France Telecom case (Commission Decision 2006/621/EC of 2 August 2004 on the State Aid implemented by France for France Télécom (OJ L 257, 20.9.2006, p. 11), paragraph 263, where the Commission refrained from recovery on the basis of novelty of the measure.
They're not waiting for online store to sell, you know, there's supermarket for them.
EPICENTER describes itself as an independent initiative of six leading think tanks across the European Union.
They're all well fed.
It seeks to inform the EU policy debate and promote the principles of a free society by bringing together the economic expertise of its members.
They all know how to feed their families.
Amazon's submission of 18 January 2016, p. 8.
So, if you entered the segment, the selection is one of the most attractive points, because if you picture your store where you buy your noodles, for example, then this store would only have like ten, 50 different kinds of noodles, but I can tell you here in Europe we have 6000 different kind of noodles.
As provided in that submission ‘[..] it is highly unlikely that Lux SCS would have been able to find an independent entity capable or willing enter into a licensing agreement if doing so entailed that the business risk would be supported by that independent entity.
So, when I tasked my team to launch consumer products food, I said please, go build the biggest noodle shelf in Germany, so at least in one area customers can be sure whenever they think about noodles, I go to Amazon because they have all the noodles.
Accordingly, Lux SCS was ready to take the risks in relation to the Intangibles, so as to enable LuxOpCo to gain more easily market shares: in the longer term growing revenue for LuxOpCo would mean more revenue for Lux SCS, as licensor.
They have the organic noodle, they have the Italian handmade, they have the fresh, they have the dry, they have the Japanese rice noodle.
In practical terms, this meant entering into a contractual agreement where the royalty methodology is based on the licensee's being profitable and earning a return on its costs, rather than an arrangement that would create a risk of the licensee being loss making’.
They have the import.
Amazon's submission of 18 January 2016, p. 11.
You know, there's a thousand kinds of noodles.«; og deponering [Vicedirektør og leder for det tyske marked, Amazon Deutschland Services GmbH, München, Tyskland], 13. juni 2014, s. 227, afsnit 16-25: »People know how to buy shoes, apparel, everything, so it only makes sense to bring something where I believe I can win the customer.
Amazon's submission of 18 January 2016.
I can win the customer with having a larger selection or better customer service, more convenience, that's, that's my main goal, right?
As further explained by Amazon: ‘Considering those circumstances, it was indeed rational for both parties to agree on a remuneration on the basis that the risks were borne by the licensor and the licensee received a return on costs, as this would incentivize the licensee to grow as quickly as possible, both in terms of geographies and product lines, and to maximize selection (rather than concentrate only on higher margin product lines)’.
And that's different by country, because it's depending on size, on topics and all that stuff and that's more important than the pure when did you launch the tools category.«.
TP Report, p. 50.
Ekspertudtalelse af [Formand og stifter af Interactive Media in Retail Group, den britiske industriforening for e-detailhandel og e-handel, London, Storbritannien], 6. juni 2014, (bestilt af Amazon), s. 3.
Amazon's submission of 15 February 2016, Annex H.
Ekspertudtalelse af [Formand og stifter af Interactive Media in Retail Group, den britiske industriforening for e-detailhandel og e-handel, London, Storbritannien], 6. juni 2014, s. 36, afsnit 77-78.
Amazon's submission of 15 February 2016, p. 4.
Deponering [Vicedirektør og leder for det tyske marked, Amazon Deutschland Services GmbH, München, Tyskland], 13. juni 2014, s. 39, afsnit 21-25; s. 40, afsnit 2-3: »I mean it's, when a management is acquiring selection is the core task of this company here, right?
Companies Algoriel, Decade, Seresco SA and Societe de Gestion de Terminaux Informatiques.
I mean, you can't, operating a website, a store with nothing in it is meaningless, right, so all we do here is when the management — so at that time, it was anything between 100 and 200.
Company Solutec.
Today it would be much more.
In Amazon's submission of 18 January 2016, p. 11, Amazon further explains that ‘[..] it was logical that the royalty contained a floor based on a percentage of royalties, which incentivized the licensee to maximize revenues (and share in the upside of doing so).
Q. One hundred to 200 buyers or 100 to 200 employees?
The corollary to that was a cap on the licensee's remuneration (based on a higher percentage of revenues) to ensure that the costs of the licensee were efficiently managed and did not increase too far out of line with revenue growth’.
Buyers?
See: http://www.amazon.com/Careers-Homepage/b?ie=UTF8&node=239364011.
A. No, buyers.
Amazon's submission of 22 July 2016: Amazon's Technology-Centric E-tailing-Business, p. 1.
Q. Or employees?
As explained in this submission, p. 5, this calculation was made by [Advisor 1] in the 2017 ex post TP report.
A. Selection, people that manipulate selection«.
GMS stands for Gross Merchandise Sales, which is total sales through Amazon's websites, i.e. sales in Amazon's own name and sales by third parties through Marketplace.
Disse tal inkluderer en stigning fra [35-40] % til [45-50] % i antallet af leverandørledere, der støtter et voksende udvalg og forbedringer af betegnelser; i: Deponering [Vicedirektør for international detailhandel, Amazon Corporate LLC, USA, tidligere chef for europæisk detailvirksomhed, ansvarlig for alle detailprocesser i Europa, LuxOpCo, Luxembourg], 7. maj 2014, deponering — bevismateriale 23, s. 5.
Amazon's submission of 29 May 2017: [Advisor 1] and [Advisor 1]: ‘Economic analysis of the Transfer Pricing approach adopted in the 2003 ATC’, 25 May 2017.
I 2005 var 11 af de 15 bedste e-handelsvirksomheder i Frankrig franske (Ekspertudtalelse af [Formand og stifter af Interactive Media in Retail Group, den britiske industriforening for e-detailhandel og e-handel, London, Storbritannien], 6. juni 2014, s. 30, afsnit 66).
TP Report, p. 25-28, a royalty within a range of [10-15] % to [10-15] %, was considered arm's length.
Ligesom i Tyskland begrænser fransk lov Amazon i at benytte deres sædvanlige strategi for prismæssig konkurrence.
2017 ex post TP-report, p. 12: ‘LuxOpCo's aggregate royalty payments to LuxSCS over the period under review are approximately [5-10] % of net sales (or [3-3,5] % of GMS).
I Frankrig skal bogudgivere angive en fast detailpris, og forhandlerne kan ikke give mere end fem procent rabat på den pris.
This figure is well below the range of royalty rates indicated by the CUP analysis in the [Advisor 2] Report, which are based on the agreement between Amazon and [A] and include adjustments to account for other intangibles (customer referrals) licensed by LuxSCS to LuxOpCo but not made available by Amazon to [A].’
Hvis den samlede pris inklusive forsendelsesomkostninger overstiger prisen i en fysisk butik, vil potentielle kunder som følge heraf sandsynligvis ikke købe online.
2017 ex post TP Report, p. 13: ‘The tax court relied on Amazon's uncontrolled transactions with its M.com business partners for website technology, external trademark comparables for marketing intangibles, and Amazon's uncontrolled transactions for customer referral fees under the Associates and Syndicated Stores programs for customer information’.
Amazon Final Transcripts: [Vicedirektør for europæisk detailhandel, ansvarlig for alle detailprocesser i Europa, LuxOpCo, Luxembourg, tidligere landechef for Frankrig, Amazon.fr SAS, Clichy, Frankrig], 5. november 2014, afsnit 880:16-18; 21-25, afsnit 881: 1-16.
2017 ex post TP Report, p. 12-13.
Amazon Final Transcripts: [Vicedirektør for europæisk detailhandel, ansvarlig for alle detailprocesser i Europa, LuxOpCo, Luxembourg, tidligere landechef for Frankrig, Amazon.fr SAS, Clichy, Frankrig], 5. november 2014, afsnit 879: 21-25, afsnit 880:16-18.
According to Table 1, the royalty rate is an aggregate of the following royalty rates: Technology [3-3,5] %, Marketing Intangibles [1-1,5] %, and Customer Information [0,5-1] % of GMS.
Ifølge den sociale plan »Amazon France [was] not generating sufficient revenue from its operations to support its cost structure and be a viable going concern.« og internt Amazon-dokument; »Kollektivt afskedigelsesprogram for Amazon.fr SARL«.
The buy-in payment for the customer information determined by the US Tax Court was converted by [Advisor 1] into a royalty rate proportionately to the value of the technology and marketing intangibles.
»Kollektivt afskedigelsesprogram for Amazon.fr SARL«, s. 12.
2017 ex post TP Report, p. 12-13.
Amazon Final Transcripts: [Vicedirektør for europæisk detailhandel, ansvarlig for alle detailprocesser i Europa, LuxOpCo, Luxembourg, tidligere landechef for Frankrig, Amazon.fr SAS, Clichy, Frankrig], 5. november 2014, afsnit 881: 20-24: »Honestly, there was a fair chance that it wouldn't.« Deponering [Vicedirektør for international detailhandel, Amazon Corporate LLC, USA, tidligere chef for europæisk detailvirksomhed, ansvarlig for alle detailprocesser i Europa, LuxOpCo, Luxembourg], 7. maj 2014, s. 160, afsnit 16-18: »[…] we are very disappointed with France, how hard [it] was to get customers to come shop at Amazon«.
2017 ex post TP Report, p. 15-16.
En medarbejder hos Amazon fortalte, at Amazon Frankrigs virksomhed ikke ville eksistere uden udvalgsvækstprogrammet.
2017 ex post TP Report, p. 13: ‘The license of the Intangibles from LuxSCS to LuxOpCo is different, as the license comes with a commitment by LuxSCS to maintain, update, and enhance those intangibles through ongoing investments under the CSA.
Se Amazon Final Transcripts: [Vicedirektør for europæisk detailhandel, ansvarlig for alle detailprocesser i Europa, LuxOpCo, Luxembourg, tidligere landechef for Frankrig, Amazon.fr SAS, Clichy, Frankrig] 5. november 2014, punkt 918: 19-22: »I think it wouldn't exist«.
Although it is recognized that there is a decay of intangibles over time, these intangibles are replaced by new intangibles from the ongoing investments under the CSA and therefore, no downward adjustment to the royalty paid by LuxOpCo to LuxSCS is necessary’.
Ekspertudtalelse af [Formand og stifter af Interactive Media in Retail Group, den britiske industriforening for e-detailhandel og e-handel, London, Storbritannien], 6. juni 2014, s. 40, afsnit 87: »As was the case for its earlier launches, the localized efforts of Amazon's employees were crucial in expanding into new product categories.
2017 ex post TP Report, p. 16.
Local employees were familiar with local tastes and had to establish and maintain relationships and work with vendors, negotiate licensing contracts with country copyright owners and organizations, determine local pricing, and more.
By contrast, the 2017 ex post TP report appears to ignore the functional analysis in its application of the CUP method although the functional analysis is considered a determining factor in the comparability analysis; see the 1995 OECD TP Guidelines, paragraph 1.20.
Amazon benefited from having a local workforce who had country specific expertise«.
2017 ex post TP Report, p. 32.
Ekspertudtalelse af [Formand og stifter af Interactive Media in Retail Group, den britiske industriforening for e-detailhandel og e-handel, London, Storbritannien], 6. juni 2014, s. 40, afsnit 87: »Amazon must source certain products, including media products and digital content, on a country-by country basis.« og deponering [Vicedirektør for international detailvirksomhed, Amazon Corporate LLC, USA, tidligere chef for europæisk detailvirksomhed, ansvarlig for alle detailprocesser i Europa, LuxOpCo, Luxembourg], 7. maj 2014, s. 35, afsnit 22-25, »[…] Europe has different laws depending upon the media type and the copyright type.
2017 ex post TP Report, p. 30.
So digital gets way more complicated by — by country basis«.
2017 ex post TP Report, p. 33.
Deponering [Baker Foundation-professor i virksomhedsadministration ved Harvard Business School, USA], 18. august 2014, [Baker Foundation-professor i virksomhedsadministration ved Harvard Business School, USA] bevismateriale 7, s. 11.
Joined Cases C-20/15 P Commission v World Duty Free ECLI:EU:C:2016:981, paragraph 53 and the case-law cited.
Deponering [Vicedirektør og leder for det tyske marked, Amazon Deutschland Services GmbH, München, Tyskland], 13. juni 2014, s. 11, afsnit 5-15: »[…] to me it's much smarter to start a German operation if you have German, knowledgeable people of the German market and not learn everything from scratch.«
See Joined Cases C-106/09 P and C-107/09 P Commission v. Government of Gibraltar and United Kingdom ECLI:EU:C:2011:732, paragraph 72 and the case-law cited.
Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], 4. november 2014, point 802:1-6; Amazon Final Transcripts: [Vice President International Retail, Amazon Corporate LLC, US, former Head of European Retail Business, responsible for all retail operations in Europe, LuxOpCo, Luxembourg], 3. november 2014, point 476:1-13.
Case C-494/06 P Commission v Italy and Wam ECLI:EU:C:2009:272, paragraph 54 and the case-law cited.
Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], 4 november 2014, point 823:1-10: »[…] a lot of the successes ended up being driven by what we did on a local basis«.
See also Case C-66/02 Italy v Commission ECLI:EU:C:2005:768, paragraph 112.
En medarbejder hos Amazon forklarede, at det tog [0-10] år med forhandlinger, før Amazon i Tyskland fik etableret et samarbejde med [en leverandør] (deponering [Vicedirektør og leder for det tyske marked, Amazon Deutschland Services GmbH, München, Tyskland], 13. juni 2014, s. 26, afsnit 17-25, s. 27, afsnit 1), og flere år, før de fik dannet et samarbejde med [en leverandør] (Amazon Final Transcripts: [Vicedirektør og leder for det tyske marked, Amazon Deutschland Services GmbH, München, Tyskland], 5. november 2014, afsnit 981: 6-10).
Case C-126/01 GEMO SA ECLI:EU:C:2003:622, paragraph 41 and the case-law cited.
I Frankrig fandt Amazon, at leverandører såsom [en leverandør] og [en leverandør] var ret tilbageholdende med at ville sælge deres produkter via Amazon og krævede […], og det tog lang tid at opbygge et permanent samarbejde (Amazon Final Transcripts: [Vicedirektør for europæisk detailhandel, ansvarlig for alle detailprocesser i Europa, LuxOpCo, Luxembourg, tidligere landechef for Frankrig, Amazon.fr SAS, Clichy, Frankrig], 5. november 2014, afsnit 894:19-25; afsnit 895:1-9).
Case 730/79 Phillip Morris ECLI:EU:C:1980:209, paragraph 11.
I Storbritannien fortalte en medarbejder hos Amazon om lange og detaljerede forhandlinger med leverandører såsom [leverandører] for at opnå aftaler (Amazon Final Transcripts: [Økonomidirektør, Amazon Instant Video Limited, London, Storbritannien, tidligere økonomileder og økonomidirektør ved Amazon.co.uk, London, Storbritannien], 5. november 2014, afsnit 1100:16-25, afsnit 1101: 1-3).
Joined Cases T-298/97, T-312/97 etc.
Desuden foretrak mange leverandører, at kunderne havde mulighed for fysisk at holde og mærke på deres produkter, hvilket er svært for en aktør som Amazon at levere.
Alzetta ECLI:EU:T:2000:151, paragraph 80.
I lyset af denne begrænsning var leverandørerne […] (Amazon Final Transcripts: [Økonomidirektør, Amazon Instant Video Limited, London, Storbritannien, tidligere økonomileder og økonomidirektør ved Amazon.co.uk, London, Storbritannien], 5. november 2014, afsnit 1101: 21-25, afsnit 1102: 1).
Case C-172/03 Heiser ECLI:EU:C:2005:130, paragraph 55.
Internt Amazon-dokument: Europæiske opfyldelsesnetværk (EFN), s. 1: […].
See also C-271/13 P Rousse Industry v Commission ECLI:EU:C:2014:175, paragraph 44; Joined Cases C-71/09 P, C-73/09 P and C-76/09 P Comitato ‘Venezia vuole vivere’ and Others v Commission ECLI:EU:C:2011:368, paragraph 136; Case C-156/98 Germany v Commission ECLI:EU:C:2000:467, paragraph 30, and the case-law cited.
Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], 4 november 2014, point 772: 8-25: »Yeah, it did not.
Case C-15/14 P Commission v MOL ECLI:EU:C:2015:362, paragraph 60.
You know, the brand name, you know, Amazon was clearly a good name in books, but you know, my recruiters would call sellers I remember them telling me, look, you know, I have to tell them we're like eBay in order for the sellers to understand that actually, you know, we had an e-marketplace and, you know, pitch them and explain to them you know, which categories they might be able to list.«
See also Joined C-20/15 P and C-21/15 P Commission v. World Duty Free Group ECLI:EU:C:2016:981, paragraph 55 and Case C-270/15 P Belgium v Commission ECLI:EU:C:2016:489, paragraph 49.
Deponering [Vicedirektør og leder for det tyske marked, Amazon Deutschland Services GmbH, München, Tyskland], 13. juni 2014, s. 123, afsnit 2-25, s. 124, afsnit 2-9.
Case C-211/15 P Orange v. Commission ECLI:EU:C:2016:798, paragraphs 53 and 54.
Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], 4 November 2014, point 771: 14-25, point 776: 11-15 et 24-25, point 777: 1-25, point 778: 4-9, point 779: 12-21: beskriver rekrutteringsmedarbejdernes arbejde med de potentielle sælgere som essentielt, fordi rekrutteringsmedarbejderne faktisk gjorde størstedelen af arbejdet for at få sælgerne til at støtte lanceringerne og for at tilføje nye produkter til webstedet.
Case C-143/99 Adria-Wien Pipeline and Wietersdorfer & Peggauer Zementwerke ECLI:EU:C:2001:598, paragraph 41.
Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], 4 november 2014, point 780: 5-25, point 781: 1-24.
Case 173/73 Italy v. Commission ECLI:EU:C:1974:71, paragraph 13.
Se også de Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], 4 november 2014, point 827: 18-23: »[…] the team in Luxembourg, the onboarding team played a really big role of, like, you know, working and building.
See Case C-66/02 Italy v Commission ECLI:EU:C:2005:768, paragraph 78; Case C-222/04 Cassa di Risparmio di Firenze and Others ECLI:EU:C:2006:8, paragraph 132; Case C-522/13 Ministerio de Defensa and Navantia ECLI:EU:C:2014:2262, paragraphs 21 to 31.
So either adding tools, as I talked about, you know, they build a lot of tools, you know, in the process or working with the technology teams that were building«.
See Joined Cases C-182/03 and C-217/03 Belgium and Forum 187 v. Commission ECLI:EU:C:2005:266, paragraph 95.
Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], 4 november 2014, point 829: 24-25, point 830: 1-12.
That the focus in transfer pricing is on the pricing of intra-group transactions clearly follows from paragraph 1.6 of the 2010 OECD TP Guidelines: ‘Because the separate entity approach treats the members of an MNE [multinational enterprise] group as if they were independent entities, attention is focused on the nature of the transactions between those members and on whether the conditions thereof differ from the conditions that would be obtained in comparable uncontrolled transactions. Such an analysis of the controlled and uncontrolled transactions, which is referred to as a ‘comparability analysis’, is at the heart of the application of the arm's length principle ’.
Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], 4 november 2014, point 782: 3-17.
This focus on the pricing of intra-group transactions is reaffirmed in Par.
Internt Amazon-dokument: 3 Year Plan: International Merchant Services, juli 2009, s. 28.
1.33 of the 2010 OECD TP Guidelines 2010: ‘Application of the arm's length principle is generally based on a comparison of the conditions in a controlled transaction with the conditions in transactions between independent enterprises. […]’.
Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], 4 november 2014, point 803: 11-25: »[…] new countries like Spain, Italy […] We're still in this process of calling sellers and building the ecosystems«.
Amazon's submission of 5 March 2015, paragraph 27.
Internt Amazon-dokument: 3 Year Plan: International Merchant Services, juli 2009, s. 29.
1995 OECD TP Guidelines, paragraph 1.12, 2010 and 2017 OECD TP Guidelines, paragraph 1.13.
Internt Amazon-dokument: 3 Year Plan: International Merchant Services, juli 2009, s. 2.
Luxembourg's submission of 21 November 2014, par.
Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], 4. november 2014, par. point 803: 24-25.
38 to 40.
Se betragtning 168 og Amazons indsendelse fra den 29. maj 2017, efterfølgende TP-rapport fra 2010, s. 24-25.
Case 173/73 Italy v Commission ECLI:EU:C:1974:71.