natgillin/translations-raw huggingface dataset:
Godkendelse af […] fratrædelse som direktør for LuxOpCo og AEH; Godkendelse af udnævnelsen af […] og […] som nye direktører af LuxOpCo og AEH samt ændringen i selskaberne LuxOpCos og AEH's fuldmagtspolitik; Endelig godkendelse af aktionærens forskud i kontanter fra LuxSCS til AEH; Godkendelse af forhøjelse af aktiekapitalen i AEH ved tilførsel af aktiver.
Instead, they are mixed costs, because they also contain a substantial part of costs not related to IP-development activities.
Skriftlig beslutning ved eneadministrator i LuxSCS (repræsenteret af […] på grundlag af delegerede beføjelser)
In conclusion, the US Tax Court found that the adjustments to the Buy-in and CSA Payments required by the IRS were arbitrary and unreasonable and the methods used by the IRS to determine those adjustments were not appropriate.
Endelig godkendelse af udnævnelsen af […] som ny direktør for LuxOpCo og AEH; Godkendelse af ændringen i selskaberne LuxOpCos og AEH's fuldmagtspolitik; Godkendelse af […] fratrædelse som direktør for LuxOpCo og AEH.
At the same time, the US Tax Court confirmed, with certain adjustments, Amazon's method of valuing the Buy-in and of attributing of ‘Technology and Content’ costs to the pool of costs to be shared as appropriate.
Afvikling af LuxSCS' årsregnskab pr. 31. december 2012 og meddelelse af decharge for eneadministrator i LuxSCS; Godkendelse som aktionær i AEH af årsregnskabet pr. 31. december 2012; Godkendelse som aktionær i LuxOpCo af årsregnskabet pr. 31. december 2012; Endelig godkendelse af LuxSCS' indgåelse af en aktiv købsaftale for erhvervelse af visse aktiver fra [erhvervelse W1] og [erhvervelse W2]; Godkendelse af LuxSCS' tiltrædelse af ændring af aftale om immaterielle aktiver med Elkotob.com LLC.
In the context of determining the correct Buy-In Payments, the US Tax Court observed that Amazon and the IRS agreed that the comparable uncontrolled transaction (CUT) method can be applied and that the M.com Agreement which Amazon concluded with [A] is the most comparable transaction to the licencing of pre-existing Amazon IP from Amazon US to LuxSCS.
Skriftlig beslutning ved aktionærerne i LuxSCS (repræsenteret af […] på grundlag af delegerede beføjelser, […] som vicedirektør, […] som vicedirektør og kasserer)
Nevertheless, the US Tax Court acknowledged that under the [A] Agreement Amazon provided a variety of ancillary services to [A], which Amazon US did not provide to LuxSCS.
Afvikling af årsregnskabet pr. 31. december 2012; Meddelelse af decharge for eneadministrator for regnskabsåret, der slutter den 31. december 2012.
Furthermore, it observed that the pricing in the agreement was set in a ‘holistic’ manner, without attributing specific remuneration to the provision of each individual service or IP.
Som det kan ses i tabel 14 fremgår det af eneadministratorens skriftlige beslutningsdokumenter og referaterne fra LuxSCS' generalforsamlinger efter dets inkorporering fra 2004 til 2013, at eneadministratoren og LuxSCS-partnerne hovedsagelig kun beskæftiger sig med emner relateret til overvågningen af deres investeringer i deres egenskab af partnere i LuxSCS såsom aktiekapitalændringer, kapitaltilførsler, tildeling af lån til tilknyttede selskaber og andre finansielle beslutninger vedrørende LuxSCS og dets datterselskaber.
That was an obstacle to relying on a headline commission rate of the [A] Agreement as a benchmark for the royalty rate for the IP made available by Amazon US to LuxSCS.
De beslutninger, der afspejles i de skriftlige beslutningsdokumenter og referaterne, vedrørte også udnævnelsen af direktører i datterselskaberne, deres decharge og fratrædelse samt vedtægtsændringer og regnskabsgodkendelser.
A detailed economic review of the [A] Agreement was available only for the July 2006 amendment of the [A] Agreement.
Af de 46 skriftlige beslutningsdokumenter og referater opsummeret i tabel 14 vedrører kun de fire følgende immaterielle aktiver.
Due to an incomplete documentary record of the [A] Agreement, the remaining 15 M.com Agreements, together with the underlying detailed economic analysis of the fee structure, if available, were reviewed to arrive at a base royalty rate for the technology of [3-3,5] % on sales.
Den 14. januar 2005 godkendte eneadministrator i LuxSCS, at LuxSCS allerede havde indgået buy-in-aftalen og to omkostningsfordelingsaftaler (herunder CSA-aftalen) i december 2004 og januar 2005.
It was further observed that [description of the correlation between commission rate and sales volume], a downward volume adjustment was applied to arrive at a royalty rate for the technology of [3-3,5] %.
Den 28. april 2006 godkendte eneadministrator i LuxSCS, inden for rammerne af omorganiseringen af den europæiske detailoperation, overdragelsen af det redaktionelle indhold, varemærker og domænenavne fra Amazon.co.uk Ltd, Amazon.fr Holding SAS og Amazon. de GmbH til LuxSCS samt indgåelsen af licensaftalen med LuxOpCo.
The royalty rate for the pre-existing Amazon's marketing Intangibles was further estimated to be at [1-1,5] % on the basis of a comparison with four license agreements between third parties unrelated to Amazon.
Eneadministratoren havde endvidere beføjelser til at gennemføre disse aftaler.
The arm's length Buy-In Payment for the customer information was estimated at USD [100-200] million.
Den 2. april 2013 blev det rapporteret, at LuxSCS og ATI havde indgået en købsaftale dateret 1. marts 2013 med henblik på erhvervelse af visse aktiver fra en tredjepart, der omfattede softwarekoder og alle relaterede immaterielle rettigheder.
To better understand the functions of LuxSCS and its subsidiaries in Europe in relation to the development, enhancement, management, and exploitation of the Intangibles, the Commission requested information produced in the context of the US Tax Court proceedings regarding the payments made by LuxSCS under the Buy-In Agreement and the CSA.
Eneadministrator i LuxSCS godkendte endeligt aftalen om køb af det immaterielle aktiv og licensen til LuxOpCo.
Amazon submitted all information used and produced for the litigation before the US Tax Court to the Commission.
OPLYSNINGER OM LICENSAFTALER FOR IMMATERIELLE AKTIVER INDGÅET MELLEM AMAZON-KONCERNENHEDER OG UAFHÆNGIGE ENHEDER
Buy-in payments for other IP rights acquired by LuxSCS
M.com-aftalerne
During the relevant period, LuxSCS received IP from affiliated companies and third parties at several instances which it, however, never acquired at its own initiative.
Ud over M.com-aftalerne, der er nævnt i betragtning 142, indgik Amazon yderligere 11 M.com-aftaler i perioden 2004 til 2006 med Bombay Company, DVF, Bebe, Marks & Spencer, Sears Canada, Hobby Hub, Benefit Cosmetic, Timex.com, Mothercare UK og Devanlay US.
In some instances, a company holding an IP or an IP itself was acquired by Amazon.com, Inc. and the IP was transferred by Amazon.com, Inc. to Amazon Technologies, Inc.
Amazon forklarede, at M.com-partnerne ikke modtog adgang til Amazons teknologi som sådan.
Such IP was comprised by the CSA which included all IP transferred or assigned to ATI by a third party and the costs of such acquisitions would be included in the cost pool as buy-in payments.
Derimod benyttede Amazon sin teknologi til at levere IT- og e-handelstjenester til partnerne.
As a result, a number of buy-in payments made by LuxSCS for IP are not supported by a specific agreement, but are payments made with reference to the CSA.
Ifølge M.com-aftalen, som forklaret af Amazon: »Amazon accepterede at levere e-handelsteknologier med henblik på at give tredjeparter mulighed for at drive deres egne detailwebsteder.
Examples include buy-in payments for [acquisition U and R] and [acquisition T].
M.com-kunderne, som f.eks. [A], modtog kun teknologi, og de brugte eller modtog ikke rettigheder til Amazons varemærker, brands, kundeoplysninger eller andre af Amazons immaterielle aktiver«.
In other instances, the company holding the IP was acquired by another Amazon entity and its IP then transferred to ATI.
Amazon forklarede endvidere, at i stedet for særskilt prissætning for hvert element i Amazons tilbud, tog det en holistisk tilgang til prissætningen af M.com-aftalerne.
This was the case when LuxOpCo acquired the [acquisition Q] group which held IP consisting not only of digital content rights, but also some technology.
M.com-aftalerne dateret efter den anfægtede skatteafgørelse indeholder bestemmelser, der præciserer, at hver part kun opnår en begrænset, ikke-eksklusiv licens til partneres immaterielle aktiver og kun med henblik på aftalens gennemførelse.
The technology component of the [acquisition Q] IP was sold to ATI, which then contributed it to the CSA in return for a buy-in payment from LuxSCS.
Amazon understregede, at der er vigtige forskelle mellem M.com-aftalerne og licensaftalen mellem LuxSCS og LuxOpCo, idet »LuxOpCo i henhold til aftalen mellem LuxOpCo og LuxSCS modtog fuld adgang til kundedata for millioner af kunder.
Initially, all buy-in payments were included in the expenses of the financial year.
Ingen sådan adgang til data er indeholdt i de andre M.com-aftaler.
In 2011, LuxSCS started capitalising some acquisitions, either by recording them as an intangible asset (e.g. [acquisition Q], [acquisition T] in 2011, [acquisition U] in 2012) or as fixed asset (e.g. [acquisition V] in 2013).
Endvidere omfatter aftalen mellem LuxSCS og LuxOpCo varemærker og domæner, som ikke er inkluderet i de øvrige M.com-aftaler«.
Written resolutions of LuxSCS's sole manager of and minutes of LuxSCS general meetings
Amazon forklarede, at det aldrig udlicenserer kundedata til tredjeparter.
Amazon confirmed that the Amazon group employees involved in developing and maintaining the Intangibles are neither employed by LuxSCS nor by any entities that participate in LuxSCS.
M.com-aftalerne, der henvises til i TP-rapporten, beskrives mere detaljeret i betragtningerne 223 til 229.
To better understand the activities undertaken by LuxSCS, the Commission requested Amazon to provide the written resolutions of the management of LuxSCS as well as minutes from general meetings of LuxSCS.
I henhold til [A]-aftalen indvilligede Amazon i oprettelse, udvikling, hosting og vedligeholdelse af et nyt [A]-websted og en [A]-butik på Amazon-webstederne som erstatning for [A]'s eksisterende e-handelswebsted.
A summary of the written resolutions of the sole manager of LuxSCS (i.e. Amazon Europe Holding, Inc.) and the minutes from general meetings between the partners of LuxSCS during the period 2004-2013 is reproduced in Table 14.
fastsatte prisen på de produkter, der skulle udbydes til salg både på [A]-webstedet og i [A] Store, der skulle fremstå som officiel sælger.
Table 14
Amazon var ansvarlig for forsendelse og håndtering af pakker til slutkunder og levering af kundeservice.
Minutes of SCS from 2004 -2013
og Amazon udvekslede ikke noget ejerskab eller rettigheder til immaterielle aktiver, medmindre det udtrykkeligt indgik i aftalen.
Date
Rettigheder til brug af Amazons immaterielle aktiver, som kunne anses for rimeligt nødvendigt for at opfylde parternes forpligtelser i henhold til kontrakten, blev licenseret af Amazon til [A] på ikke-eksklusive, begrænsede og ikke-overførbare vilkår.
Type of decision
ydede lignende licenser til udnyttelse af [A]'s immaterielle aktiver til Amazon .
Summary
Fra ikrafttrædelsesdatoen blev kundeoplysninger, der blev indhentet gennem begge webbutikker, ejet af parterne i fællesskab.
Written resolution of the sole manager of LuxSCS ([…]as proxyholder)
De data, der var blevet indsamlet af parterne forud for lanceringsdatoen, forblev den pågældende parts eksklusive ejendom.
Approving all necessary actions as regard the post-formation steps; Ratification of the opening of the bank account with [bank]; Approving entering into a domiciliation agreement with [service company]; Incorporation of LuxOpCo.
Ifølge den aftalte vederlagsstruktur skulle [A] betale et designgebyr (15 mio. USD) og basisafgifter (fra 7 mio. USD til 35 mio. USD i 2001-2006).
Written resolution of the sole manager of LuxSCS ([…] as vice President)
Endvidere skulle [A] betale variable gebyrer pr. enhed beskrevet i tabel 15 samt yderligere gebyrer, der betegnes som accessoriske gebyrer (fra 0,05 USD til 13,75 USD pr. solgte enhed) for indpakning og overstørrelse af de solgte varer.
Ratification of two cost sharing agreements and a buy-in agreement; Adopting amendments to LuxSCS' articles of association, in order to resolve the adoption of certain specific rights of the shares on dividends and other distributions, and the adoption of specific share premium accounts; Increase of LuxSCS' share capital by way of an all assets and liabilities contribution to be undertaken by ACI Holdings Limited, a Gibraltar company (‘ACI’); Approving the appointment of […] as additional manager of LuxOpCo and an amendment of the corporate object of LuxOpCo; Assigning a note receivable to Amazon.com International Sales, Inc.; Granting a loan to LuxOpCo.
Endelig skulle [A] betale Amazon et gebyr i procentandel af salget som specificeret i tabel 16.
Minutes of extraordinary General Meeting ([…] as president, […] as secretary, […] as scrutineer)
Tabel 15
Adoption of new articles of association, in order to resolve the adoption of some specific rights of the shares on dividends and other distributions; Increase of share capital
Variable gebyrer betalt af [A]
Transfer of the registered address of LuxSCS.
Variable gebyrer pr. enhed (USD/enheder)
Minutes of General Meeting ([…] as president, […] as secretary, […] as scrutineer)
År 2
Waiver of notice of rights; Approval of the annual accounts as of 31 December 2004; Discharge of the sole manager, Amazon Europe Holding, Inc. for the financial year ending on 31 December 2004.
År 3
Written resolution of the sole manager of LuxSCS ([…] as vice president)
År 4
Settlement of LuxSCS's accounts as of 31 December 2004 and resolution to submit such accounts to the LuxSCS's shareholders for approval; Discharge of the sole manager of LuxSCS for the accounting year ending on 31 December 2004.
År 5
Written resolution of the sole manager of LuxSCS ([…] acting on behalf)
År 6
Adopting an increase of the share capital of LuxSCS by a contribution in kind of shares held by Amazon.com, Inc. in Amazon.fr Holdings SAS having a value of USD 1017240 in consideration of limited shares of LuxSCS; Approving the entering into one or more share transfer agreements in order to acquire 100 % off the shares of Amazon.co.uk Ltd and Amazon.de GmbH held by Amazon.com, Inc. and 95,8 % of the shares of Amazon.fr Holdings SAS held by Amazon.com, Inc., in consideration of a promissory note in principal amount of USD 194672760,00; Adoption of increase of the share capital by way of an all assets and liabilities contribution to be undertaken by ACI Holdings in consideration of limited shares of LuxSCS.
Sorterbar
Minutes of the extraordinary General Meeting of LuxSCS ([…] as president, […] as secretary, […] as scrutineer)
Transporterbar
Increase of the share capital of LuxSCS; Resolution to accept the subscription and payment by Amazon.com, Inc. of new limited shares by way of a contribution in kind; Increase of the share capital of LuxSCS; Subscription and payment by ACI Holdings Limited of new limited shares by way of a contribution in kind; Cancellation of 900 limited shares in LuxSCS; New composition of the shareholding of LuxSCS.
Ikke-sorterbar eller ikke-transporterbar
Approving the entering into share transfer agreement in order to sell 100 % of the shares of Amazon.de GmbH and 8724191 of the shares (representing 93,1471 %) of Amazon.co.uk Ltd, in consideration of a note amounting to EUR 136828362; Proposal to contribute 6,8529 % of the shares of Amazon.co.uk Ltd and 100 % of the shares of amazon.fr Holdings SAS to LuxOpCo,; Granting a loan to LuxOpCo.
Drop-ship-enheder
Resolution to split into three different promissory notes a promissory note issued by the LuxSCS on February 6, 2006 in the principal amount of USD 194672760 to the benefit of Amazon.com.
Gavekort
Inc.; Increase the share capital of LuxSCS by a contribution in kind to LuxSCS by ACI of the UK Note and the DE Note in consideration of the issuance of limited shares of LuxSCS.
Drop-Ship-enheder
Increase of the share capital of LuxSCS; Resolution to accept subscription and payment by Amazon.com, Inc. of new limited shares by way of contribution in kind; New composition of LuxSCS; Amendment of the articles of association.
Gratis gavekort
Acknowledgement of the resignation of […]as manager of LuxOpCo and of the appointment of […] and […] as managers of LuxOpCo; Adopting an increase of the share capital of [LuxSCS] by way of an all assets and liabilities contribution to be undertaken by ACI Holdings Limited, a Gibraltar company (‘ACIH’) in consideration of limited shares of LuxSCS; Approving the assignment of certain IP rights from Amazon.co.uk Ltd, Amazon.fr Holdings SAS and Amazon.de GmbH; Approving the acquisition of the EU Retail Business of Amazon.com Int'l Sales, Inc., and the subsequent transfer of the same to LuxOpCo; Approving intellectual property license agreements with LuxOpCo; Merger of certain limited shareholders of LuxSCS; Loan to LuxOpCo.
Behandling af returvarer fra kunder
Increase of share capital; Resolution to accept subscription and payment by ACI Holdings Limited of all the 3750 limited shares; Cancellation of 1993 shares; New composition of the shareholding of LuxSCS; Amendments of the articles of Association.
Samme variable gebyr pr. enheden for hvert sådant […] produkt returneret til Amazon eller dets datterselskaber
Minutes of the General Meeting of LuxSCS ([…] as president, […] as secretary, […] as scrutineer)
Behandling af returvarer fra sælgere
Waiver of notice rights; Amendment to the articles of association of LuxSCS further to the merger of Amazon.com Int'l Marketplace, Inc. into Amazon Int'l Sales.
Tabel 16
Decrease of the personal share premium account of ACI Holdings limited further to the final valuation of the 28 April 2006 contribution.
Kommission på salg betalt af [A]
Written resolution of the shareholders of LuxSCS ([…] as vice President, […] as vice president, […] as treasurer and director)
Kommission på solgte produkter (andre end katalogbrandede […] produkter)
Settlement of LuxSCS' annual accounts as of 31 December 2005 and resolution to submit the annual accounts to the sole shareholder of LuxSCS and to discharge the sole manager of LuxSCS for the accounting year ending on 31 December 2005.
Yderligere kommission på solgte beklædningsprodukter
Written resolution of the shareholders of LuxSCS ([…] as vice President, […] as vice president, […] as vice president, treasurer and director)
Kommission på solgte produkter (katalogbrandede […] produkter)
Approval of the annual accounts as of 31 December 2005 and allocation of the result; Discharge of the managers for the financial year ending on 31 December 2005.
Amazon skulle betale [A] et henvisningsgebyr for Amazon-produkter, der blev vist til salg på webstedet [A].
Settlement of LuxSCS's annual accounts as of 31 December 2006 and resolution to submit such annual accounts to LuxSCS's shareholders for approval; Resolution to discharge to the sole manager of LuxSCS for the accounting year ending on 31 December 2006.
[A]-aftalens oprindelige femårsperiode blev herefter forlænget til den 31. august 2011, da Amazons handelsforhold med [A] sluttede.
Approval of the annual accounts as of 31 December 2006 of LuxOpCo and amendment and adoption of its signatory delegation policies; Approval of the annual accounts as of 31 December 2006 of Amazon Eurasia Holdings Sarl (‘AEH’) and amendment and adoption of its signatory delegation policies.
Aftalen [G] omfattede bl.a. udvikling, hosting og vedligeholdelse af en co-branded del af Amazons hjemmeside for salg produkter udvalgt og leveret af [G].
Resolution to contribute an aggregate amount of EUR 25000 to AEH in consideration for the issuance of new shares by AEH.
forpligtede sig til efter lanceringen af den fælles brandbutik at afbryde driften af webstedet [G] og omdirigere al trafik fra sit websted til den co-brandede butik.
Written resolution of the shareholders of LuxSCS ([…] as vice president, […] as president, […] as vice president, treasurer and director)
Amazon fastsatte prisen på de produkter, der blev solgt gennem den co-brandede butik.
Approval of the annual accounts as of 31 December 2008 and allocation of the result; Discharge of the sole manager of the manager for the financial year ending on 31 December 2008.
Det købte produkterne fra [G] og solgte dem til slutkunderne.
Written resolution of the sole manager of LuxSCS ([…] as president)
ejede alle enheder på lager i Amazons distributionscentre og påtog sig risikoen for tab i forbindelse med lagerbeholdning.
Settlement of LuxSCS's annual accounts as of 31 December 2009 and resolution to submit such annual accounts to LuxSCS's shareholders for approval; Proposal to give discharge to the sole manager of LuxSCS for the accounting year ending on 31 December 2008; Approval of the annual accounts as of 31 December 2008 of LuxOpCo; Approval of the annual accounts as of 31 December 2008 of AEH; Proposal to increase the share capital of AEH by a contribution in cash.
og Amazon udvekslede ikke noget ejerskab eller rettigheder til immaterielle aktiver, medmindre det udtrykkeligt var anført i aftalen.
Written resolution of the sole manager of LuxSCS ([…] as president, […] as vice president, […] as vice president, treasurer and director)
Rettigheder til immaterielle aktiver, der anses for rimeligt nødvendige for at opfylde parternes forpligtelser i henhold til kontrakten, blev licenseret af Amazon til [G] og af [G] til Amazon på et ikke-eksklusivt, ikke-overførbart grundlag.
Convening of an extraordinary general meeting of LuxSCS regarding from 1 September 2009 regarding: Waiver of notice rights; Amendment to the articles of association of LuxSCS further to the liquidation of ACI Holdings Limited and the related transfer of its 3750 limited shares held in LuxSCS to its parent company Amazon.com Int'l Sales, Inc.
skulle betale et designgebyr på 19,5 mio. USD i det første år, et årligt basisgebyr på op til 70 mio. USD i 2004, et gebyr, der spændte fra 1,7 USD til 4,5 USD pr. enhed, og et gebyr 4 % på salg i starten, gradvist stigende til 6 % gennem årene.
Waiver of notice rights; Amendment to the articles of association of LuxSCS further to the liquidation of ACI Holdings Limited and the related transfer of its 3750 limited shares held in LuxSCS to its parent company Amazon.com Int'l Sales, Inc.
I henhold til aftalerne [H] og [B] tiltrådte Amazon aftale om oprettelse af nye e-handelswebsteder (spejlsider), som skulle erstatte de eksisterende websteder for henholdsvis [H] og [B].
Resolution on increase of the share capital of AEH by a contribution in cash.
Amazon var ansvarlig for oprettelse, hosting og vedligeholdelse af e-handelswebstedet.
Written resolution of the shareholders of LuxSCS ([…] as president, […] as vice president, […] as vice president and treasurer)
Det forpligtede sig endvidere til at sikre, at de tilgængelige oplysninger og præstationen af spejlsiderne i det væsentlige ville være identiske med Amazon-webstedet.
Approval of the distribution of interim dividends of LuxSCS.
Til gengæld modtog Amazon de eksisterende kundeoplysninger fra [B] og [H], samt muligheden for at indsætte Amazon-produkter på spejlsiderne.
Distribution of an interim dividend to the Shareholders of LuxSCS.
Amazon betalte henvisningsgebyrer på mellem 5 % og 6 % af salgsværdien til de to respektive modparter.
Approval of LuxOpCO's annual accounts as of 31 December 2009; Approval of AEH's annual accounts as of 31 December 2009.
og [B] delte alle eksisterende kundeoplysninger med Amazon, før spejlsiderne blev lanceret.
Settlement of LuxSCS' annual accounts as of 31 December 2009 and resolution to submit it to the shareholders of LuxSCS and to discharge the sole manager of LuxSCS for the accounting year ending on 31 December 2009; Acknowledgement of the change of registered office of LuxSCS' shareholders and sole manager.
Fra og med denne dato ejede begge parter kundeoplysningerne indsamlet gennem spejlsiderne.
Approval of the annual accounts as of 31 December 2009 and allocation of the result; Discharge of the sole manager for the financial year ending on 31 December 2009.