natgillin/translations-raw huggingface dataset:
Amazons brev af 7. juni 2017, s. 3: »These fees relate to (i) the share of Luxembourg costs allocated to LuxSCS and to (ii) disbursements in relation to the legal protection of the Intangibles owned by LuxSCS such as patent application fees and related disbursements, trademark application fees and related disbursements and fees and disbursements in relation to domain names and IP searches«.
The term ‘EU Local Affiliates’ as used throughout this Decision includes Amazon.co.uk Ltd, Amazon.fr SARL, Amazon.fr Logistique SAS, Amazon.de GmbH and Amazon Logistik GmbH which all were EU Local Affiliates as of 1 May 2006.
Buy-in blev betalt i syv rater.
TP Report, p. 12.
Den første rate blev betalt i 2005 og beløb sig til 73,22 mio. USD (52,35 mio. EUR).
Amazon's submission of 5 March 2015: Annex 6.
Som defineret i aftalen om omkostningsfordeling, punkt 1.10, betyder »Development Program« »the activities of a Party within the scope and principles set forth under Section 2.« Som præciseret i aftalen om omkostningsfordeling sektion 2, punkt 2.1, er parterne enige om, at »all research, development, marketing and other activities relating to the Licensed Purpose after the Effective Date are included within the scope of the Development Program.
TP Report, p. 13: ‘As of the Restructuring Date, LuxSCS' principal activities will be limited to those of an intangible holding company and a participant in the ongoing development of the Intangibles through the CSA.
Such activities may include, but are not limited to, all development activities related to maintaining, improving, enhancing, or extending the Amazon Intellectual Property, A9 Intellectual Property and EHT Intellectual Property [together the Intangibles].
Additionally, LuxSCS will license the Intangibles to LuxOpCo, subject to the Intangibles License, and will receive royalty payments pursuant to this license’.
All such activities shall be included in the Development Program except to the extent specifically excluded by mutual, written agreement of the Parties«.
Amazon's letter of 20 April 2006 to the Luxembourg tax administration (as drafted by Amazon's tax advisor [Advisor 1]), p. 2: ‘EHT [LuxSCS], a wholly owned indirect subsidiary of Amazon.com Inc. was created for the purpose of holding and developing intellectual property (by way of financial contribution only). […] EHT [LuxSCS] has an activity limited to the mere holding of Amazon's EU intellectual property, the shares in AEU and has concluded a limited number of legal agreements necessary for the Luxembourg structure to operate (as described under point 1.2 below).
Som fastlagt i aftalen om omkostningsfordeling, punkt 1.9, betyder »Development Costs« »the costs incurred pursuant to Section 3 related to the performance of activities by a Party under the Development Program, including but not limited to any and all costs incurred by a Party in the course of developing Derivative Works.« Udviklingsomkostningerne bestemmes i overensstemmelse med punkt 3.3.
EHT [LuxSCS] will only receive passive income from its subsidiaries (interest and royalties).’
Som beskrevet i aftalen om omkostningsfordeling, punkt 3.2 om »Subcontractor's Development Costs«: »Development Costs incurred by a person that participates at a Party's request in the development or improvement of the Amazon Intellectual Property, A 9 Intellectual Property and EHT Intellectual Property [together the Intangibles] (a »Subcontractor«) shall be considered Development Costs of that Party if the Party contracting for such work with such Subcontractor (a) materially participates in the management or control of the Subcontractor, and (b) retains ownership, or receives material rights to use, any intangible property developed by the Subcontractor «.
Point 1.2 of this letter describes the agreements described in Recital 105 of this decision.
Såsom varemærker, handelsnavne, domænenavne, stil, logoer og præsentation af Amazon.
LuxSCS annual financial reports 2005-2013.
Amazons brev af 21. august 2015, bilag 12: CSA Annual Summary Reports.
The intracompany loan by LuxSCS to LuxOpCo increased in the period under review to EUR [2-2,5] billion in 2013.
Aftale om omkostningsfordeling, sektion 4 samt bilag D (som gældende fra 5. januar 2009).
Other group company provided with some limited financing by LuxSCS was Amazon Eurasia Holding Sarl (EUR [20-30] million in 2013).
Ifølge aftalen om omkostningsfordeling, punkt 4 (Development Cost Allocation), skulle der udarbejdes en årlig rapport om omkostningsfordeling (»Annual Cost Sharing Report«) for at bestemme de årlige omkostningsdelingsbetalinger for hver part i aftalen.
License Agreement For Pre-existing Intellectual Property and Assignment Agreement For Pre-existing Intellectual Property, both between LuxSCS and ATI as of 1 January 2005.
De årlige omkostningsdelingsrapporter for årene 2005-2014 blev fremlagt af Amazon ved brev af den 21. august 2015.
Amended and restated agreement to share costs and risks of intangible development between LuxSCS, ATI and A9 as of 1 January 2005.
Som beregnet i overensstemmelse med aftalen om omkostningsfordeling, sektion 4 (Development Cost Allocation) og 5 (Payments).
The cost sharing agreement prior to the 2005 CSA was concluded between LuxSCS and A9 and was effective as of 7 June 2004.
Aftalen om omkostningsfordeling, punkt 4.1: »As soon as practical after each Year End, the Parties shall each prepare necessary financial statements and forecasts, and shall jointly reconcile and consolidate such statements and forecasts into an »Annual Cost Sharing Report,« containing the information required by this Section 4 and signed by the Parties […].
The CSA was again amended and restated as effective as of 5 January 2009 and again amended as effective as of 1 January 2014.
« Sektion 4 bestemmer allokeringen af omkostninger til udvikling.
Intellectual Property Assignment and License Agreement between LuxSCS, Amazon.fr SARL, Amazon.de GmbH and Amazon.co.uk Ltd as of 30 April 2006.
Amazons brev af 27. februar 2017, s. 4-5.
Pursuant to the CSA, paragraph 1.8, ‘Derivative works’ means ‘any and all new works created by or for one Party [to the CSA] from pre-existing material contained within, or as a result of access to or use of another Party's intellectual property, […]’.
Aftalen om omkostningsfordeling, punkt 8.1 (Initial Period).
CSA, section 6 (License and Ownership).
Aftalen om omkostningsfordeling punkt 8.2 (Immediate Termination upon Notice for Change in Control or Substantial Encumbrance).
As set out in the CSA, paragraph 6.4, besides the licenses to the Intangibles provided by A9 and ATI to LuxSCS under the CSA, LuxSCS retained the title and ownership to all Intangibles contributed by it.
Aftalen om omkostningsfordeling punkt 8.3 (Termination After Failure to Cure for Failure of Performance).
CSA, paragraph 1.13 on the ‘Licensed Purpose’.
Amazons brev af 4. maj 2015, bilag 2.
CSA, section 4, ‘Development Cost Allocation’ and section 5, ‘Payments’.
Aftalen om omkostningsfordeling pr. 5 januar 2009, punkt 2.3: »In connection with this Agreement, each Party shall undertake the functions and risks specified in Exhibit B hereto«.
CSA, paragraph 9.12.
Aftalen om omkostningsfordeling pr. 5 januar 2009, bilag B, Functions and Risks.
CSA as effective on 5 January 2009, paragraph 2.3.
Bilag B fastsætter i denne henseende, at »[t]his list is representative of the functions and risks to be undertaken by the Parties.
As explained in the CSA, section 1.1, A9's contribution of IP rights to the CSA is limited to the intellectual property rights owned or otherwise held by A9 with respect to ecommerce search and navigation technologies.
The Parties do not represent that this is the exclusive statement of functions and risks, and the omission of any function or risk does not imply that the Party does not perform such function or bear such risk«.
These include the technology for Amazon's software platform, appearance of the EU websites, catalogues, search and navigation functions, logistics process, order processing, customer service and personalisation functions.
« I punkt 1.12 er »European Country« defineret som »(a) the economic, scientific, and political organization known as the European Union consisting, as of the Effective Date, of Belgium, France, Italy, Luxembourg, Netherlands, Germany, Denmark, Greece, Ireland, United Kingdom, Spain, Portugal, Austria, Finland, Sweden, Cyprus, Czech Republic, Estonia, Hungary, Latvia, Lithuania, Malta, Poland, Slovakia, and Slovenia, and including any and all other countries that may become members of such organization during the Term, and (b) any countries listed as »Applicant countries« or »Other European countries« on the Web page located at http://europa.eu.intlabc/governments/indexen.htm#, or any successors thereto or replacements thereof «.
This is a collection of data on products and customers.
Udtrykket »forskningsprogram« synes ikke at være blevet defineret i aftalen om omkostningsfordeling.
It includes customer reviews, publisher reviews, product data, customer names, purchase histories and other data.
Dette udtryk forstås også som henvisende til udviklingsprogrammet.
As explained in Amazon's submission of 21 August 2015, LuxSCS took over the legal ownership of the European customer data accumulated by Amazon Int'l Sales, Inc. and Amazon Int'l Marketplace, Inc. as part of the restructuring of the European operations.
Amazons brev af 27. februar 2017.
The customer database was subsequently further developed and maintained by LuxOpCo.
Amazons brev af 12. april 2017:
These include the trade mark, trade name, style, logos, presentation of Amazon and associated intangible assets.
En meddelelse om mangel er et officielt brev, hvormed IRS oplyser en skattepligtig person om skattegæld plus eventuelle sanktioner og renter.
CSA, paragraphs 1.1, 1.4 and 1.11 provide: ‘Notwithstanding the foregoing, the parties expressly agree that the […][Intangibles] does not include any World Wide Web domain names’.
Meddelelsen indeholder en forklaring af skattefastsættelsen, hvordan skatten er blevet beregnet og oplysninger om skatteydernes muligheder.
As explained in Amazon's submission of 12 June 2015, LuxSCS transferred the shares in LuxOpCo to Amazon Europe Core S.à r.l. on 16 December 2013.
Hvis skatteyderen er uenig i skatteansættelsen, kan han eller hun indgive en appel til den amerikanske skatteret.
TP Report, p. 30.
IRS (sagsøgte) memorandum i skattesagen, s. 1.
Amazon's submission of 5 March 2015, rec.
Amazons briefing efter retssagen, s. 6-7.
6 and Amazon internal document: Amazon's letter to the Luxembourg Tax Administration of 14 April 2006, p. 2.
IRS har myndighed til at stævne enhver person, der er i besiddelse af oplysninger, der »kan være relevante« for deres undersøgelse.
TP Report, p. 13.
Denne myndighed giver IRS mulighed for at pålægge en person at give fremmøde på et bestemt sted og fremlægge bogholderi og optegnelser eller afgive vidneforklaring under ed; jf. https://www.irs.gov/pub/irs-wd/0950044.pdf.
The seller of record is the entity which owns and offers the goods for sale and which is responsible for collection and payment of value added tax.
Amazon Final Transcripts: [Vicedirektør for teknologi — softwareudvikling, Amazon Corporate LLC, USA, tidligere vicedirektør for Kindle, Amazon Corporate LLC, USA], 18. november 2014, punkt 3549: 10-25; punkt 3550: 1-10, »Volume impacted deal pricing pretty significantly.
Amazon's submission of 22 March 2016, p. 1-2 and annex E thereto.
You can look at the — you can go through the various contracts across the M.coms and you will find that the larger ones, such as [C] and [A], they have a lower commission rate than the smaller ones such as [D] and [E] and [F], and so that was a reality of what the market forces would require, […] And so the expectation that became predominant across all of the players in this market segment was that the bigger the sales volume, the lower the commission rate would be, and that found its way into, for example, [A] Amendment 3 is where we went from a single commission structure to a tiered base structure because [A] saw that their sales were doing very well and they predicted them to do very well over the course of the remainder of the agreement and they didn't want to be spending that much because they thought it wasn't competitive with their alternatives.
LuxOpCo managed the cash pooling and liquidity management of Amazon's European operations; cf.
And you saw the same thing in the [C] deal […].«
Amazon internal document: Luxembourg Headquarters – Overview, p. 11-17 and Amazon internal document: Pre & Post Goldcrest Balance Sheet Analysis, p. 1 and Amazon internal document: Advance Tax Agreement, Letter of Amazon to Mr […], 2 April 2014, par.
Aftalen om omkostningsfordeling, punkt 1.4 (Amazon Intellectual Property)
11 and Amazon Internal Document: EU Policies and Procedures Manual, effective 1 May 2006, p. 3.
Amazons brev af 19. februar 2016.
Amazon's letter of 14 April 2006 to the Luxembourg Tax Administration, p. 2.
EUR 33435000 udgiftsført direkte i 2010.
In a fiscal unity (le régime d'intégration fiscal), a parent company may be taxed as a group together with one or more of its subsidiaries.
Af det samlede beløb, som LuxSCS betalte for teknologien ved [erhvervelse Q] (42928054 USD), blev 22928054 USD kapitaliseret som immaterielle aktiver.
For corporate income tax purposes, this means that the subsidiaries are deemed to have been absorbed by the parent company.
23010000 EUR betalt af LuxSCS for [erhvervelse T] blev bogført som et immaterielt aktiv.
To be eligible for a fiscal unity, the parent company must hold, directly or indirectly, a participation of 95 % or more in the share capital of a subsidiary and both the consolidating parent as well as the subsidiaries are capital companies resident in Luxembourg that are fully subject to corporate income tax.
Af det samlede beløb, som LuxSCS betalte for [erhvervelse U] (70 mio. USD), blev 84 mio. EUR kapitaliseret som goodwill og 0,7 mio. EUR som markedsrelaterede immaterielle aktiver.
The consolidation is for at least five accounting years (Article 164bis LIR).
[0-10 millioner] EUR.
Amazon's submission of 6 March 2017, Annex 28a.
Amazons brev af 12. januar 2016.
See Section 2.3.3.3.
Amazons brev af 19. marts 2015, supplement.
Amazon internal documents: the Amended and Restated Service Agreement between LuxOpCo and Amazon.fr SARL, the Amended and Restated Service Agreement between LuxOpCo and Amazon.fr Logistique SAS, the Amended and Restated Service Agreement between LuxOpCo and Amazon.co.uk Ltd, the Amended and Restated Service Agreement between LuxOpCo and Amazon Logistik GmbH, and the Amended and Restated Service Agreement between LuxOpCo and Amazon.de GmbH, all as of 1 May 2006.
Amazons brev af 12. juni 2015.
See Recital 109.
Amazon Final Transcripts: [Vicedirektør for teknologi — softwareudvikling, Amazon Corporate LLC, USA, tidligere vicedirektør for Kindle, Amazon Corporate LLC, USA], 18. november 2014, punkt 3602: 3-25; punkt 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?
Services Agreements, paragraph 4.1 (Fees): ‘In consideration of [EU Local Affiliate]'s performance of the Services, [LuxOpCo] shall pay [EU Local Affiliate] fees (the ‘Service Fees’) equal to the Applicable Costs (as defined in Exhibit 1) incurred by [EU Local Affiliate] in providing the corresponding Services, plus the Applicable Markup set forth in Exhibit 1. […]. ’
A. That's a reasonable description.
Exhibit 1 provides that the ‘Applicable Costs’ is the sum of all operating expenses, as determined pursuant to generally accepted accounting principles in the US, directly and indirectly related to the Services, excluding interest expense, dividends paid by EU Local Affiliate, foreign exchange expense or any other expense excluded by mutual agreement, as deemed appropriate.
Q: Okay.
The ‘Applicable Markup’ is a percentage of the Applicable Costs which varies from 3 – 8 % depending on the characteristics of the service provided and the EU Local Affiliate.
And these third parties […] then used this technology to build and operate their own eCommerce system and website; is that correct?
As explained in the Recitals to the Service Agreements, the cost plus mark-up is determined on basis of a ‘comprehensive economic analysis’ of the arm's length rate of compensation for the services provided by the EU Local Affiliates to LuxOpCo.
A: That's not quite correct.
License Agreement, paragraph 1.4: ‘European Country’ means ‘(a) the economic, scientific, and political organization known as the European Union consisting, as of the Effective Time [30 April 2006], of Belgium, France, Italy, Luxembourg, Netherlands, Germany, Denmark, Greece, Ireland, United Kingdom, Spain, Portugal, Austria, Finland, Sweden, Cyprus, Czech Republic, Estonia, Hungary, Latvia, Lithuania, Malta, Poland, Slovakia, and Slovenia, and including any and all other countries that may become members of such organization during the Term, and (b) any countries listed as ‘Applicant countries’ or ‘Other European countries’ on the Web page located at http://europa.eu.int/abc/governments/index_en.htm#, or any successors thereto or replacements thereof. ’
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.
License Agreement, paragraph 2.1(a), and paragraph 1.5 on the Licensed Purpose.
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.«
Paragraph 2.1(a) provides: ‘(a) ‘Exclusive Intellectual Property License Grant’.
Amazon Final Transcripts: [Vicedirektør for teknologi — softwareudvikling, Amazon Corporate LLC, USA, tidligere vicedirektør for Kindle, Amazon Corporate LLC, USA], 18. november 2014, punkt 3540: 24-25, punkt 3541: 1-25, punkt 3542: 1-25: »Q: […] And given that these deals involved services and technology, how did Amazon price them?
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 during the Term, solely for the Licensed Purpose, to: (i) make, use, reproduce, copy, modify, translate, integrate into or extract from a database and create derivative works of Amazon EHT [LuxSCS] Intellectual Property; (ii) publicly perform or display, import, broadcast, transmit, distribute and communicate to the public by any means whatsoever, including but not limited to wire or wireless transmission process, using broadcasting, satellite, cable or network, license, offer to sell, and sell, rent, lease or lend originals and copies of, and otherwise commercially or non-commercially exploit any Amazon EHT [LuxSCS] Intellectual Property (and derivative works thereof); and (iii) sublicense to Affiliates or third parties the foregoing rights, including the right to sublicense to further third parties. […]. ’
A: Well, the way we priced these deals was essentially looking at them as a wholistic bundle […].«
Amazon internal document: License Agreement, paragraph 2.5 (License Fee), and Exhibit A.
Amazons brev af 31. juli 2015 og 15. januar 2016.
Such Intangibles were referred to as ‘Derivative Works’ in the License Agreement, which according to paragraph 1.3 means ‘any and all new works created by or for AEU [LuxOpCo] from pre-existing material contained within, or as a result of access to or use of the Amazon EHT [LuxSCS] Intellectual Property [including the Intangibles][…]’.
Amazons brev af 12. juni 2015 og 15. januar 2016.
Amazon internal document: License Agreement, paragraph 2.1(b): ‘AEU [LuxOpCo] irrevocably and exclusively assigns and agrees to assign to Amazon EHT [LuxSCS], its successors, and assigns, all right, title, interest and ownership in and to any and all Derivative Works of the Amazon EHT [LuxSCS] Intellectual Property created by or for AEU [LuxOpCo] as provided under Section 2.1(a)’.
[A]-aftalen, punkt 4.4 (Pricing).
License Agreement, section 9.2: ‘(a) AEU [LuxOpCo] shall, at its sole expense, use its best efforts to prevent, investigate, and prosecute any unauthorised use of any Amazon EHT [LuxSCS] Intellectual Property.
[A]-aftalen, punkt 14.4.1.1 (Trademarks) fastslår: »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.«.
AEU [LuxOpCo] agrees to promptly inform Amazon EHT [LuxSCS] of any such unauthorised use that comes to the AEU [LuxOpCo]'s attention.
[A]-aftalen, punkt 14.4.1.2 (Limited License) fastslår: »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«.
To facilitate coordination of enforcement activities, AEU [LuxOpCo] shall consult with Amazon EHT [LuxSCS] before undertaking any actions to prevent such unauthorised use of Amazon EHT [LuxSCS] Intellectual Property. (b) AEU [LuxOpCo] may, at its sole expense, institute and conduct suits to protect its rights under this Agreement against infringement any may retain all recoveries from any such suits.’
[A]-aftalen, punkt 14.4.2 ([A]).
See also License Agreement, paragraph 2.3 (Maintenance) and paragraph 9.5 (Compliance, Data Protection).
[A]-aftalen, sektion 11 (Customer Information and Other Data).
Amazon internal document: License Agreement, paragraph 3.1.
Bilag S til [A]-aftalen.
License Agreement, paragraph 7 (No Warranties): ‘Each party provides its materials and services to the other pursuant to this agreement ‘as is,’ ‘with all faults’ and without warranties of any kind, express, implied, statutory or otherwise, including any implied warranties of merchantability, fitness for a particular purpose, reasonable care, workmanlike effort, results, lack of viruses, accuracy or completeness, all of which each party expressly disclaims, and each party assumes the entire risk as to the results and performance of those services and the materials. There is no warranty of title or noninfringement of any intellectual property rights or any warranty against interference with either party's or any other entity's enjoyment of information provided to it relating to this agreement ’.
Amazons brev af 15. januar 2016.
So-called ‘third party materials’.
Aftalen [G], punkt 5.5 (Pricing of Selected Product Units) og 9.1 (Sale of Selected Product Units to Customers Through the ACT Site: Procedure).
For example, in February 2011 LuxOpCo acquired full ownership of the LoveFilm Group, including the intellectual property of that group (See Amazon's submission of 4 May 2015).
Aftalen [G], sektion 16 (Proprietary Rights and Licenses, Restrictions).
As part of the post-acquisition integration of the [acquisition Q], it was decided by Amazon to centralise all ‘digital content rights’ […] in LuxOpCo. […].