natgillin/translations-raw huggingface dataset:
AEU shall abide by regulations and practices in force or use in any European Country in order to safeguard Amazon EHT's [LuxSCS]'s rights in the Amazon EHT [LuxSC] Intellectual Property.
Out of the total paid by LuxSCS for [acquisition Q]'s technology (USD 42928054), USD 22928054 was capitalised as intangible asset.
AEU [LuxOpCo] shall take all necessary actions to maintain such rights«.
EUR 23010000 paid by LuxSCS for [acquisition T], were recorded as an intangible asset.
Licensaftalen, afsnit 4.1: »Term.
Out of the total paid by LuxSCS for [acquisition U] (USD 70 million), EUR 84 million was capitalised as goodwill and EUR 0,7 million as marketing-related intangible asset.
Subject to all necessary government approvals, this Agreement is effective as of the Effective Time and continues in effect for the life of all copyrights or author's rights and patents related to the Amazon EHT Intellectual Property licensed under Section 2.1 of this Agreement and until all proprietary and confidential information and know-how related to Amazon EHT Intellectual Property enters the public domain (»Term«).
EUR [0-10 millions].
Licensaftale, afsnit 2.1 a) (Exclusive Intellectual Property License Grant), 2.1. b) (Derivative Works) og 2.4 (Ownership).
Amazon's submission of 19 March 2015, Supplement.
Licensaftalen, afsnit 2.1 b) (Derivative Works).
Amazon's submission of 12 June 2015.
Referat af LuxOpCos ledelsesmøde den 21. juni 2005.
Amazon Final Transcripts: [Vice President Technology – Software Development, Amazon Corporate LLC, US former Vice President of Kindle, Amazon Corporate LLC, US], 18 November 2014, par.
Referat af LuxOpCos ledelsesmøde den 29. januar 2013, den 3. juni 2013 og den 9. december 2014.
3602: 3-25; par.
»EU Policies and Procedures Manual«, med virkning fra 1. maj 2006, s. 21.
3603:1, ‘Q. M.com or enterprise solutions, in that program Amazon took all of the technologies that it had developed for its own website business […] and made them available to third-party retailers? […] Is that correct?
Amazon Final Transcripts [vicedirektør med ansvar for intellektuel ejendom, Legal, Amazon Corporate LLC, US] 20. november 2014, afsnit 4270: 13-25: »Q. […] the IP steering committee meetings.
A. That's a reasonable description.
Was there a procedure for those? […] A. We would meet annually.
Q: Okay.
I would come in and do a presentation of intellectual property changes, some of the disputes that were ongoing.
And these third parties […] then used this technology to build and operate their own eCommerce system and website; is that correct?
We would do a review of the foreign filing recommendations, so that would be where we would file an application in the United States, our recommendation as far as whether we should file that outside of the United State, principally — well in Europe for each of those, and we would have a recommendation of yes or no. We would go through these with the business leaders, the technology leaders, and they would approve or reject the ideas or our recommendations.«
A: That's not quite correct.
Vidneerklæring [seniorvicedirektør for produktstyring — detail, Amazon Corporate LLC, USA, tidligere vicedirektør/administrerende direktør for global drift, Amazon Corporate LLC, USA], 15. juli 2014, s. 117, afsnit 8-13.
It was Amazon, my team specifically that took those technologies and assembled them, extended them, customised them and operated the technology day to day on behalf of that retailer.
Se også vidneerklæring [seniorvicedirektør for produktstyring — detail, Amazon Corporate LLC, USA], 18. september 2014, s. 29, afsnit 9-16: […]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, afsnit 823: 1-13 og 17-21: […].
What the retailer would be doing is they would be managing their pricing, their promotions, their merchandising, their marketing, these elements […] we would be their IT and eCommerce department, but they would be what gets referred to as the merchandising and pricing and marketing department.’
Vidneerklæring [seniorvicedirektør for produktstyring — detail, Amazon Corporate LLC, USA, tidligere vicedirektør/administrerende direktør for global drift, Amazon Corporate LLC, USA], 15. juli 2014, s. 74, afsnit 8-13, s. 77, afsnit 14-29.
Amazon Final Transcripts: [Vice President Technology – Software Development, Amazon Corporate LLC, US former Vice President of Kindle, Amazon Corporate LLC, US], 18 November 2014, par.
Amazon Final Transcripts: [Vicedirektør for internationalt salg, Amazon Corporate LLC, USA, tidligere chef for europæiske tredjepartsforretninger (f.eks. Marketplace), LuxOpCo, Luxembourg], 4. november 2014, afsnit 824: 12-25, afsnit 825: 1-6: »When Amazon decides to launch a program or a product category in Europe that's already been launched in the US, isn't it true that Amazon would start with the technology framework in place in the US and then modify that for the local specifications?
3540: 24-25, par.
A. As much as possible, yes, I think it made a lot of sense and, you know, that's what we did is that if the framework had been built that was — you know, that we could leverage, it made really good economic sense to leverage that framework and evolve that framework to deal with the local nature of these markets.
3541: 1-25, par.
At the same time, right, again, it's not because you've got a framework that, you know, might work in the US It's like if we don't have the selection we can have whatever framework to do, fulfillment by Amazon or jewelry in that country without the local selection and the low prices there's not that much that will otherwise happen.« For nogle produkters vedkommende kan erfaringerne fra det amerikanske marked være nyttige for Europa, som det f.eks. er tilfældet med Kindle, fordi amerikanske kunder hurtigere tilpasser sig ny teknologi, men det er vanskeligt at generalisere, eftersom amerikanerne foretrækker andre brands ((vicedirektør og leder for det tyske marked, Amazon Deutschland Services GmbH, München, Tyskland), 13. juni 2014, s. 93, afsnit 9-25).
3542: 1-25: ‘Q: […] And given that these deals involved services and technology, how did Amazon price them?
Lanceringen af Kindle i Europa var imidlertid et kæmpestort initiativ for de lokale teams, som skulle sørge for erhvervelse af rettigheder over indhold og faktisk sælge Kindle i de enkelte lande (se Amazons briefing efter retssagen, s. 109, afsnit 345).
A: Well, the way we priced these deals was essentially looking at them as a wholistic bundle […].’
Vidneerklæring [seniorvicedirektør for produktstyring — detail, Amazon Corporate LLC, USA], 18. september 2014, s. 112, afsnit 9-20.
Amazon's submissions of 31 July 2015 and 15 January 2016.
Vidneerklæring [seniorvicedirektør for produktstyring — detail, Amazon Corporate LLC, USA], 18. september 2014, s. 112, afsnit 24-25, s. 113, afsnit 1-7, s. 114, afsnit 25, s. 115, afsnit 1-2.
Amazon's submissions of 12 June 2015 and 15 January 2016.
Vidneerklæring [seniorvicedirektør for produktstyring — detail, Amazon Corporate LLC, USA], 18. september 2014, s. 113, afsnit 13-19.
Agreement, section 4.4 (Pricing).
Amazons skrivelse af 6. marts 2017, bilag 28a: liste over Amazons ansatte siden 1997, antal ansatte i Luxembourg med en jobkode, der starter med T.
Agreement, paragraph 14.4.1.1 (Trademarks) provides: ‘ACI hereby grants to [A], during the Term, a limited, non-exclusive, non-transferable (except in accordance with Section 22.7) license, which [A] may sublicense only to its Affiliates to use within the Territory such ACI Content and Trademarks supplied by ACI hereunder: (a) only within the Territory; (b) only as is reasonably necessary to perform its obligations under this Agreement; and (c) only for the purposes contemplated under this Agreement.’.
Til lokalisering og oversættelse anvendte teamet et oversættelsesværktøj, der var udviklet af Amazons ansatte i Europa i samarbejde med et team i USA.
[A] agreement, paragraph 14.4.1.2 (Limited License) provides: ‘ACI grants to [A], for a term ending on the earlier of: (a) August 31, 2006; or (b) twelve (12) months following any termination of the Term by [A] pursuant to Section 13.2, or six (6) months following any termination of the Term by [A] pursuant to Section 13.3.2, a limited, temporary, non-exclusive, non-transferable (except in accordance with Section 22.7) license to use the ACI Intellectual Property (excluding Trademarks, URLs and domain names of ACI and its Affiliates), solely as necessary to permit [A] to continue the operation, maintenance and support of the [A] Site (or any successor Web Site, whether hosted by [A] directly or by a Third Party) in the form such exists as of the effective date of any termination of this Agreement as provided above’.
Amazons skrivelse af 22. januar 2016, s. 3.
Agreement, section 11 (Customer Information and Other Data).
Amazon Final Transcripts [seniorvicedirektør for globalt applikationsprogrammel, tidligere vicedirektør/administrerende direktør, North America Media and Video], 21. november 2014, afsnit 4633: 4-17: »A technical program manager typically comes from a technical background. […] They oftentimes were software development engineers and in some cases still wrote software actively.
Exhibit S of the [A] Agreement.
Their function as technical program manager was to translate, you know, a functional specification, a very business- and product-focused document, translate it into technical terms that a software developer could then code against.«; Vidneerklæring [vicedirektør og leder for det tyske marked, Amazon Deutschland Services GmbH, München, Tyskland], 13. juni 2014, s. 16, afsnit 16-19: »So, I tell them what to do and then somebody does it and he comes back and he shows me what he did and I tell him this is what I wanted you to do or not.«; og Amazon Final Transcripts [seniorvicedirektør for globalt applikationsprogrammel, tidligere vicedirektør/administrerende direktør North America Media and Video] 21. november 2014, afsnit 4620: 17-19: »Q: And a functional specification, you describe what you want consumers to experience.
Amazon's submission of 15 January 2016.
A: Yes«
Agreement, section 5.5 (Pricing of Selected Product Units) and 9.1 (Sale of Selected Product Units to Customers Through the ACT Site: Procedure).
Vidneerklæring [vicedirektør og leder for det tyske marked, Amazon Deutschland Services GmbH, München, Tyskland], 13. juni 2014, s. 59, afsnit 10-25, s. 60, afsnit 2-5: […].
Agreement, section 16 (Proprietary Rights and Licenses, Restrictions).
Amazons skrivelse af 22. juli 2016, »Amazon's Technology-Centric E-tailing-Business«, s. 12, og betragtning 370.
Agreement, section 13 (Compensation).
Amazons brev af 4. april 2017, s. 6: »Generally, the Vice-President for Retail business (first [Vice President International Retail, Amazon Corporate LLC, US, former Head of European Retail Business, responsible for all retail operations in Europe, LuxOpCo, Luxembourg], then [Vice President European Retail Business, responsible for all retail operations in Europe, LuxOpCo, Luxembourg, former Country Manager France, Amazon.fr SAS, Clichy, France]) was collecting and prioritizing the requests from local staff for purposes of channelling the information to the technology teams managed from the US, including in relation to the EFN-related requests. […][Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], at the time he was responsible for the European marketplace business, had a similar coordination role (with a small Luxembourg team) with respect to getting US technology teams working on EFN tools for the marketplace business and then supporting local staff and third party sellers regarding the use of the newly developed technology«.
Agreement, section 2.1 (Mirror Site: Development) of and [B] Agreement, section 2.1 (Mirror Site: Development).
Amazon Final Transcripts [vicedirektør og leder for det tyske marked, Amazon Deutschland Services GmbH, München, Tyskland], 4. november 2014, afsnit 603: 2-4: »It was developed in Europe with the help of central technology teams but mainly in Europe«.
Agreement, section 5.2 (Existing Customer Information Delivery) and [B] Agreement, sections 5.2 (Existing Customer Information Delivery).
Amazons briefing efter retssagen, s. 118, afsnit 315, 317.
Agreement, section 9.2 (Licenses) and [B] Agreement, section 10.2 (Licenses).
Vidneerklæring [vicedirektør og leder for det tyske marked, Amazon Deutschland Services GmbH, München, Tyskland], 13. juni 2014, s. 99, afsnit 20-22, og vidneerklæring [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. 63, afsnit 16-22.
Amazon's submission of 22 January 2016.
Amazons briefing efter retssagen, s. 118-119, afsnit 316, 318.
will pay a royalty to […].
Se også Amazon Final Transcripts [seniorvicedirektør for produktstyring — detail, Amazon Corporate LLC, USA], 4. november 2014, afsnit 602: 21-25, afsnit 603: 1-2: »Yes, same considerations, plus the fact that finally we — after so many years, we launched two new countries in Europe; that's Italy and Spain.
However, if royalty payments result in remuneration […], the royalty will be adjusted […].
And we were able to launch those countries because of the work that was done on the technology and the logistics, programs called EFN, European Fulfillment Network, which did not exist before.
As provided in the License Agreement, paragraph 9.7 (Binding effect, Assignment), either party was entitled to assign its rights and obligations under this agreement without the other party's consent provided that the assignee is an Affiliate of the assignor.
Vidneerklæring [vicedirektør for international detailhandel, Amazon Corporate LLC, USA, tidligere chef for europæisk detailvirksomhed, ansvarlig for alle detailprocesser i Europa, LuxOpCo, Luxembourg], 7. maj 2014, bilag 46, s. 4.
The […] fee.
Amazons briefing efter retssagen, s. 119, afsnit 319-321.
fee to be paid by […].
Bilag C-2284-P til Amazons skrivelse af 30. september 2016.
to earn a return on its costs to provide shares service of [1-10] % to [1-10] %.
[Beskrivelse af Amazons teknologi].
According to the recital 39 a. of the 2014 APA request […].
Vidneerklæring [vicedirektør for international detailhandel, Amazon Corporate LLC, USA, tidligere chef for europæisk detailvirksomhed, ansvarlig for alle detailprocesser i Europa, LuxOpCo, Luxembourg], 7. maj 2014, vidneerklæring-bilag 46, s. 10.
2014 ruling request, 2 April 2014, par.
Internt Amazon-dokument: EFN 2013, OP1, s. 7.
39 a, p. 11.
Amazons briefing efter retssagen, s. 120-121, afsnit 323-330.
2014 ruling request, 2 April 2014, par.
Amazon Final Transcripts: [Vicedirektør for international detailhandel, Amazon Corporate LLC, USA, tidligere chef for europæisk detailvirksomhed, ansvarlig for alle detailprocesser i Europa, LuxOpCo, Luxembourg], 3. november 2014, afsnit 493: 24-25, afsnit 494: 1-5.
39 c, p. 11.
Amazons briefing efter retssagen, s. 120-121, afsnit 323-330.
Article 159(1) LIR: ‘Sont considérés comme contribuables résidents passibles de l'impôt sur le revenu des collectivités, les organismes à caractère collectif énumérés ci-après, pour autant que leur siège statutaire ou leur administration centrale se trouve sur le territoire du Grand-Duché.’
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 897: 15-25, afsnit 898: 1-4.
Article 159(2) LIR: ‘L'impôt sur le revenu des collectivités porte sur l'ensemble des revenus du contribuable’.
Amazon Final Transcripts: [Vicedirektør og leder for det tyske marked, Amazon Deutschland Services GmbH, München, Tyskland], 5. november 2014, afsnit 984: 6-15.
Article 160 LIR: ‘Sont passibles de l'impôt sur le revenu des collectivités pour leur revenu indigène au sens de l'article 156, les organismes à caractère collectif de l'article 159 qui n'ont ni leur siège statutaire, ni leur administration centrale sur le territoire du Grand-Duché’.
Packstation er et netværk af automatiserede bokse, der drives af DHL Tyskland, som gør det muligt for modtageren ved hjælp af selvbetjening at hente pakker, når det er mest praktisk.
Article 156 LIR: ‘Sont considérés comme revenus indigènes des contribuables non-résidents: 1. le bénéfice commercial au sens des articles 14 et 15: a) lorsqu'il est réalisé directement ou indirectement par un établissement stable ou un représentant permanent au Grand-Duché, excepté toutefois lorsque le représentant permanent est négociant en gros, commissionnaire ou représentant de commerce indépendant’.
Which also gets implemented in New York.
In addition, there is a 5 % surcharge on the 21 % tax rate for an employment fund calculated on the IRC.
We have Amazon Abox in New York.«
In 2012, the solidarity surcharge was increased from 5 % to 7 % with effect from tax year 2013.
Vidneerklæring [vicedirektør og leder for det tyske marked, Amazon Deutschland Services GmbH, München, Tyskland], 13. juni 2014, s. 57, afsnit 9-25, s. 58, afsnit 1-25, s. 59, afsnit 2-9: […].
With the changes introduced for tax year 2013, the aggregate income tax rate increases from 28,80 % to 29,22 % for Luxembourg City.
Amazon Final Transcripts: [Økonomidirektør, Amazon Instant Video Limited, London, Det Forenede Kongerige, tidligere økonomileder og økonomidirektør ved Amazon.co.uk, London, Det Forenede Kongerige], 5. november 2014, afsnit 1130: 10-17.
In addition, Luxembourg companies are subject to an annual net wealth tax, which is levied at a rate of 0,5 % on the company's worldwide net worth on 1 January of each year.
Se selskab X' synspunkter i betragtning 338-342.
The application of Article 164(3) LIR to financing companies has been clarified by the Luxembourg tax administrations in Circulars no. 164/2 of 28 January 2011 and no. 164/2bis of 8 April 2011, which were replaced by Circulaire du directeur des contributions LIR no 56/1 – 56bis/1 du 27 décembre 2016, traitement fiscal des sociétés exerçant des transactions de financement intra-groupe.
I e-handel refererer konverteringsfrekvens til forholdet mellem det faktiske salg og de besøgende.
See Recital 294.
De referer til direkte og indirekte omkostninger i forbindelse med udførelsen af en indkøbsordre, f.eks. den søgetid, som kunder anvender.
Circular Letter LIR no 164/2 of 28 January 2011, p. 2.
Se betragtning 337-342.
Luxembourg has been a member of the OECD since 7 December 1961.
TP-rapporten, side 26.
See, for example, 1995 OECD TP Guidelines, preface, paragraph 16: ‘OECD Member countries are encouraged to follow these Guidelines in their domestic transfer pricing practices, and taxpayers are encouraged to follow these Guidelines in evaluating for tax purposes whether their transfer pricing complies with the arm's length principle […]’.
Ifølge TP-rapporten drev AIS detailvirksomheden før omstruktureringen gennem Amazons EU-websteder, og AIM drev tredjepartsprogrammer for sælgere, som blev tilbudt gennem EU-webstederne.
The most recent version was published by the OECD on 15 July 2014.
Licensaftalen for forudeksisterende intellektuel ejendom mellem LuxSCS og Amazon Technologies, fremsendt af Amazon den 12. januar 2016.
In this context, ‘transfer prices’ refer to the prices at which a company transfers physical goods or intangible property or provides services to its associated companies.
Licensaftalen, afsnit 1.2: »»Amazon EHT [LuxSCS] Intellectual Property« means: (a) any and all intellectual property rights throughout the world, owned or otherwise held by Amazon EHT [LuxSCS] […] (including but not limited to customer lists and customer data […] «; afsnit 2.1. a): »Amazon EHT [LuxSCS] irrevocably grants AEU [LuxOpCo], under all Amazon EHT [LuxSCS] intellectual property rights in or comprising the Amazon EHT [LuxSCS] Intellectual Property, whether existing now or in the future, the following sole and exclusive right and license to the Amazon EHT [LuxSCS] Intellectual Property«.
1995, 2010 and 2017 OECD TP Guidelines, preface, paragraph 11.
Amazons skrivelse af 21. august 2015, s. 2: »Under the License Agreement, ownership of customer data for all EU sites lies with Lux SCS.
See, 1995 OECD TP Guidelines, paragraph 1.13; See also, 2010 and 2017 OECD TP Guidelines, paragraph 1.14.
As a service to Lux SCS, these data are collected by LuxOpCo for the retail activities.«
The separate entity approach is explained in the preface to the OECD TP Guidelines, paragraph 6: ‘In order to apply the separate entity approach to intra-group transactions, individual group members must be taxed on the basis that they act at arm's length in their dealings with each other.
Licensaftale, afsnit 2.3 (Maintenance) og afsnit 9.5 (Compliance, Data Protection).
However, the relationship among members of an MNE [multinational enterprise] group may permit the group members to establish special conditions in their intra-group relations that differ from those that would have been established had the group members been acting as independent enterprises operating in open markets. To ensure the correct application of the separate entity approach, OECD Member countries have adopted the arm's length principle, under which the effect of special conditions on the levels of profits should be eliminated.’
LuxOpCo er navnlig ansvarlig for a) begrænsning af adgang til data, b) behandling i overensstemmelse med gældende lovgivning, c) brug af data udelukkende til godkendte formål, d) dokumentation, e) sikring af, at passende driftsmæssige og teknologiske processer og procedurer er i anvendelse for at beskytte mod uautoriseret adgang, tab, ødelæggelse, tyveri, brug eller videregivelse af de personlige oplysninger.
See also the 2010 OECD TP Guidelines, paragraph 1.6.
TP-rapporten, s. 6-7 og 36.
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017 as published 10 July 2017.
Amazon Final Transcripts [Senior Vice President Product Management — Retail, Amazon Corporate LLC, US], 4. november 2014, point 617: 20-25, point 618: 1-3.
Later changes and additions to the commentaries and guidelines related to the OECD Model Tax Convention, which do not lead to a change of the wording of the Convention itself, are considered to be applicable to the interpretation of the articles set out therein.
Amazons briefing efter retssagen, s. 75, afsnit 229-230; Se også de Amazon Final Transcripts: [Vicedirektør og leder for det tyske marked, Amazon Deutschland Services GmbH, München, Tyskland], 5. november 2014, afsnit 975: 18-25, afsnit 976: 1-6: »So brand name — I keep hearing that question from journalists.
The rationale for this approach is that the OECD commentaries and guidelines, including the 1995 and 2010 OECD TP Guidelines, are considered to capture the international consensus on the application of the principles set out in the OECD Model Tax Convention, see also OECD Model Tax Convention Commentary, 2010, para.
That's why I'm — I think a brand name doesn't really help you, right.
35.
A brand name is a name.
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, 22 July 2010.
I mean what really matters to customers is not the name, it's what you do, right.
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, 13 July 1995.
And you have to have the relevant selection.
These Guidelines were based on the OECD Report ‘Transfer Pricing and Multinational Enterprises (1979)’.
You have to have the relevant services, right, you have to pay attention to the customer.
The 2017 OECD TP Guidelines reflect the clarifications and revisions agreed in the 2015 BEPS Reports on Actions 8-10 Aligning Transfer pricing Outcomes with Value Creation and on Action 13 Transfer Pricing Documentation and Country-by-Country Reporting.