natgillin/translations-raw huggingface dataset:
Ο σκοπός της άδειας (Licensed Purpose) είναι πανομοιότυπος με τον σκοπό της άδειας (Licensed Purpose) για τα δικαιώματα άδειας που έλαβε η LuxSCS στο πλαίσιο της ΣΕΚ (ΣΕΚ, σημείο 1.13).
In addition, there is a 5 % surcharge on the 21 % tax rate for an employment fund calculated on the IRC.
Σύμβαση παραχώρησης άδειας εκμετάλλευσης, σημείο 2.3: «Maintenance.
In 2012, the solidarity surcharge was increased from 5 % to 7 % with effect from tax year 2013.
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.
With the changes introduced for tax year 2013, the aggregate income tax rate increases from 28,80 % to 29,22 % for Luxembourg City.
AEU [LuxOpCo] shall take all necessary actions to maintain such rights».
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.
Σύμβαση παραχώρησης άδειας εκμετάλλευσης, σημείο 4.1: «Term.
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.
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”). »
See Recital 294.
Στα σημεία 4.2-4.3 προβλέπεται ότι η σύμβαση μπορεί να καταγγελθεί μόνο σε περίπτωση i) μεταβολής ελέγχου ή σημαντικής επιβάρυνσης ή ii) παράλειψης ενός εκ των συμβαλλομένων να θεραπεύσει την αθέτηση των υποχρεώσεών του.
Circular Letter LIR no 164/2 of 28 January 2011, p. 2.
Σύμβαση παραχώρησης άδειας εκμετάλλευσης, σημεία 2.1 a) (Exclusive Intellectual Property License Grant), 2.1 b) (Derivative Works) και 2.4 (Ownership).
Luxembourg has been a member of the OECD since 7 December 1961.
Σύμβαση παραχώρησης άδειας εκμετάλλευσης, σημείο 2.1 b) (Derivative Works).
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 […]’.
Πρακτικά σύσκεψης διαχειριστών της LuxOpCo στις 21 Ιουνίου 2005.
The most recent version was published by the OECD on 15 July 2014.
Πρακτικά σύσκεψης διαχειριστών της LuxOpCo στις 29 Ιανουαρίου 2013, στις 3 Ιουνίου 2013 και στις 9 Δεκεμβρίου 2014.
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.
«EU Policies and Procedures Manual», της 1ης Μαΐου 2006, σ. 21.
1995, 2010 and 2017 OECD TP Guidelines, preface, paragraph 11.
Amazon Final Transcripts [Αντιπρόεδρος υπεύθυνος ΔΙ, Legal, Amazon Corporate LLC, ΗΠΑ] 20 Νοεμβρίου 2014, σημείο 4270: 13-25: «Q. […] the IP steering committee meetings.
See, 1995 OECD TP Guidelines, paragraph 1.13; See also, 2010 and 2017 OECD TP Guidelines, paragraph 1.14.
Was there a procedure for those? […] A.
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.
We would meet annually.
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.’
I would come in and do a presentation of intellectual property changes, some of the disputes that were ongoing.
See also the 2010 OECD TP Guidelines, paragraph 1.6.
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.
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017 as published 10 July 2017.
We would go through these with the business leaders, the technology leaders, and they would approve or reject the ideas or our recommendations.»
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.
Κατάθεση [Ανώτερου αντιπροέδρου Διαχείρισης Προϊόντων - Λιανικού Εμπορίου, Amazon Corporate LLC, ΗΠΑ, πρώην αντιπροέδρου/Γενικού Διευθυντή Παγκόσμιων Εργασιών, Amazon Corporate LLC, ΗΠΑ], 15 Ιουλίου 2014, σ. 117, σημεία 8-13.
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.
Βλέπε επίσης κατάθεση [Ανώτερου αντιπροέδρου Διαχείρισης Προϊόντων – Λιανικού Εμπορίου, Amazon Corporate LLC, ΗΠΑ], 18 Σεπτεμβρίου 2014, σ. 29, σημεία 9-16: […] και Amazon Final Transcripts: [Αντιπρόεδρος Διεθνών Πωλήσεων, Amazon Corporate LLC, ΗΠΑ, πρώην Επικεφαλής Ευρωπαϊκών Δραστηριοτήτων Τρίτων (όπως Marketplace), LuxOpCo, Λουξεμβούργο], 4 Νοεμβρίου 2014, σημείο 823: 1-13 και 17-21: […].
35.
Κατάθεση [Ανώτερου αντιπροέδρου Διαχείρισης Προϊόντων - Λιανικού Εμπορίου, Amazon Corporate LLC, ΗΠΑ, πρώην αντιπροέδρου / Γενικού Διευθυντή Παγκόσμιων Εργασιών, Amazon Corporate LLC, ΗΠΑ], 15 Ιουλίου 2014, σ. 74, σημεία 8-13, σ. 77, σημεία 14-29.
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, 22 July 2010.
Amazon Final Transcripts: [Αντιπρόεδρος Διεθνών Πωλήσεων, Amazon Corporate LLC, ΗΠΑ, πρώην Επικεφαλής Ευρωπαϊκών Δραστηριοτήτων Τρίτων (όπως Marketplace), LuxOpCo, Λουξεμβούργο], 4 Νοεμβρίου 2014, σημείο 824: 12-25, σημείο 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?
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, 13 July 1995.
A.
These Guidelines were based on the OECD Report ‘Transfer Pricing and Multinational Enterprises (1979)’.
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. 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.».
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.
Για μερικά προϊόντα, οι εμπειρίες από την αγορά των ΗΠΑ μπορούν να είναι χρήσιμες στην Ευρώπη, όπως για το Kindle, επειδή οι πελάτες στις ΗΠΑ προσαρμόζονται ταχύτερα στη νέα τεχνολογία, αλλά η διαπίστωση αυτή δεν μπορεί να γενικευτεί, δεδομένου ότι οι Αμερικανοί προτιμούν διαφορετικά σήματα (βλέπε κατάθεση [Αντιπροέδρου και Διευθυντή Χώρας για τη Γερμανία, Amazon Deutschland Services GmbH, Μόναχο, Γερμανία], 13 Ιουνίου 2014, σ. 93, σημεία 9-25).
It also includes the revised guidance on safe harbours approved in 2013 which recognises that properly designed safe harbours can help to relieve some compliance burdens and provide taxpayers with greater certainty.
Ωστόσο, η θέση σε κυκλοφορία του Kindle στην Ευρώπη υπήρξε τεράστια πρωτοβουλία για τις τοπικές ομάδες, προκειμένου να διασφαλιστούν δικαιώματα περιεχομένου και να πωληθεί όντως το Kindle σε κάθε χώρα (βλέπε μεταδικαστικό υπόμνημα της Amazon, σ. 109, σημείο 345).
Finally, this edition also contains consistency changes that were made to the rest of the OECD TP Guidelines.
Κατάθεση [Ανώτερου αντιπροέδρου Διαχείρισης Προϊόντων – Λιανικού Εμπορίου, Amazon Corporate LLC, ΗΠΑ], 18 Σεπτεμβρίου 2014, σ. 112, σημεία 9-20.
The report was published on 5 October 2015 and approved by the OECD Council on 23 July 2016.
Κατάθεση [Ανώτερου αντιπροέδρου Διαχείρισης Προϊόντων – Λιανικού Εμπορίου, Amazon Corporate LLC, ΗΠΑ], 18 Σεπτεμβρίου 2014, σ. 112, σημεία 24-25, σ. 113, σημεία 1-7, σ. 114, σημείο 25, σ. 115, σημεία 1-2.
OECD (2015), Aligning Transfer Pricing Outcomes with value Creation, Actions 8-10 – 2015 Final Reports, BEPS Project, Revisions to Chapter VI of the Transfer Pricing Guidelines.
Κατάθεση [Ανώτερου αντιπροέδρου Διαχείρισης Προϊόντων – Λιανικού Εμπορίου, Amazon Corporate LLC, ΗΠΑ], 18 Σεπτεμβρίου 2014, σ. 113, σημεία 13-19.
OECD (2015) Aligning Transfer Pricing Outcomes with value Creation, Actions 8-10 – 2015 Final Reports, BEPS Project, Revisions to Chapter VIII of the Transfer Pricing Guidelines.
Υπόμνημα της Amazon της 6ης Μαρτίου 2017, παράρτημα 28a: κατάλογος υπαλλήλων της Amazon από το 1997, αριθμός υπαλλήλων εργαζόμενων στο Λουξεμβούργο των οποίων ο κωδικός θέσης εργασίας ξεκινά από T.
1995 OECD TP Guidelines, chapter II, 2010 and 2017 OECD TP Guidelines, part II.
Βλέπε Amazon Final Transcripts: [Αντιπρόεδρος Διεθνών Πωλήσεων, Amazon Corporate LLC, ΗΠΑ, πρώην Επικεφαλής Ευρωπαϊκών Δραστηριοτήτων Τρίτων (όπως Marketplace), LuxOpCo, Λουξεμβούργο], 4 Νοεμβρίου 2014, σημείο 830: 9-12 και 17-21, σημείο 831: 2-5.
1995 OECD TP Guidelines, paragraph 1.68; 2010 and 2017 OECD TP Guidelines, paragraph 2.9.
Υπόμνημα της Amazon της 22ας Ιανουαρίου 2016, σ. 3.
In this respect, 2010 and 2017 OECD TP Guidelines, paragraph 2.9 stresses that ‘[s]uch other methods should however not be used in substitution for OECD-recognised methods where the latter are more appropriate to the facts and circumstances of the case’.
Amazon Final Transcripts [Ανώτερος αντιπρόεδρος Παγκόσμιο Λογισμικό Εφαρμογών, πρώην αντιπρόεδρος/Γενικός Διευθυντής Βόρειας Αμερικής Μέσων και Βίντεο], 21 Νοεμβρίου 2014, σημείο 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.
1995 OECD TP Guidelines, chapter II and III; 2010 and 2017 OECD TP Guidelines, part II and III.
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.»· Κατάθεση [Αντιπροέδρου και Διευθυντή Χώρας για τη Γερμανία, Amazon Deutschland Services GmbH, Μόναχο, Γερμανία], 13 Ιουνίου 2014, σ. 16, σημεία 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.»· και Amazon Final Transcripts [Ανώτερος αντιπρόεδρος Παγκόσμιο Λογισμικό Εφαρμογών, πρώην αντιπρόεδρος/Γενικός Διευθυντής Βόρειας Αμερικής Μέσων και Βίντεο], 21 Νοεμβρίου 2014, σημείο 4620: 17-19: «Q: And a functional specification, you describe what you want consumers to experience.
1995 OECD TP Guidelines, paragraph 3.49 provides: ‘Traditional transaction methods are to be preferred over transactional profit methods as a means of establishing whether a transfer price is at arm's length, i.e. whether there is a special condition affecting the level of profits between associated enterprises. To date, practical experience has shown that in the majority of cases, it is possible to apply traditional transaction methods.’ 2010 and 2017 OECD TP Guidelines, paragraph 2.3 provides: ‘As a result, where, taking account of the criteria described at paragraph 2.2, a traditional transaction method and a transactional profit method can be applied in an equally reliable manner, the traditional transaction method is preferable to the transactional profit method’.
A: Yes».
1995 OECD TP Guidelines; paragraph 2.7: ‘Where it is possible to locate comparable uncontrolled transactions, the CUP Method is the most direct and reliable way to apply the arm's length principle.
Κατάθεση [Αντιπροέδρου και Διευθυντή Χώρας για τη Γερμανία, Amazon Deutschland Services GmbH, Μόναχο, Γερμανία], 13 Ιουνίου 2014, σ. 59, σημεία 10-25, σ. 60, σημεία 2-5: […].
Consequently, in such cases the CUP Method is preferable over all other methods.’
Επιστολή της Amazon της 4ης Απριλίου 2017, σ. 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».
1995 OECD TP Guidelines; paragraph 2.7: ‘Following the principles in Chapter I, an uncontrolled transaction is comparable to a controlled transaction (i.e. it is a comparable uncontrolled transaction) for purposes of the CUP method if one of two conditions is met: a) none of the differences (if any) between the transactions being compared or between the enterprises undertaking those transactions could materially affect the price in the open market; or, b) reasonably accurate adjustments can be made to eliminate the material effects of such differences’.
Amazon Final Transcripts [Αντιπρόεδρος και Διευθυντής Χώρας για τη Γερμανία, Amazon Deutschland Services GmbH, Μόναχο, Γερμανία], 4 Νοεμβρίου 2014, σημείο 603: 2-4: «It was developed in Europe with the help of central technology teams but mainly in Europe».
See also the 2010 OECD TP Guidelines, paragraph 2.14 and the 2017 OECD TP Guidelines, paragraph 2.15.
Μεταδικαστικό υπόμνημα της Amazon, σ. 118, σημεία 315, 317.
1995 OECD TP Guidelines, paragraph 3.2; 2010 OECD TP Guidelines, paragraph 2.58; and 2017 OECD TP Guidelines, paragraph 2.64.
Μεταδικαστικό υπόμνημα της Amazon, σ. 118-119, σημεία 316, 318.
1995, 2010 and 2017 OECD TP Guidelines, Glossary.
Βλέπε επίσης Amazon Final Transcripts [Ανώτερος αντιπρόεδρος Διαχείρισης Προϊόντων – Λιανικού Εμπορίου, Amazon Corporate LLC, ΗΠΑ], 4 Νοεμβρίου 2014, σ. 602: 21-25, σημείο 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.
2010 OECD TP Guidelines, paragraph 3.18 provides for the following recommendation: ‘When applying a cost plus, resale price or transactional net margin method as described in Chapter II, it is necessary to choose the party to the transaction for which a financial indicator (mark-up on costs, gross margin, or net profit indicator) is tested.
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».
The choice of the tested party should be consistent with the functional analysis of the transaction.
Κατάθεση [Αντιπροέδρου Διεθνούς Λιανικού Εμπορίου, Amazon Corporate LLC, ΗΠΑ, πρώην Επικεφαλής Ευρωπαϊκής Δραστηριότητας Λιανικής, υπευθύνου για όλες τις εργασίες λιανικής στην Ευρώπη, LuxOpCo, Λουξεμβούργο], 7 Μαΐου 2014, Exhibit 46, σ. 4.
As a general rule, the tested party is the one to which a transfer pricing method can be applied in the most reliable manner and for which the most reliable comparables can be found, i.e. it will most often be the one that has the less complex functional analysis.’
Μεταδικαστικό υπόμνημα της Amazon, σ. 119, σημεία 319-321.
See also, 2017 OECD TP Guidelines, paragraph 6.198: ‘In a transfer pricing analysis where the most appropriate transfer pricing method is the resale price method, the cost-plus method, or the transactional net margin method, the less complex of the parties to the controlled transaction is often selected as the tested party.
Παράρτημα C-2284-P του υπομνήματος της Amazon της 30ής Σεπτεμβρίου 2016.
In many cases, an arm's length price or level of profit for the tested party can be determined without the need to value the intangibles used in connection with the transaction.
[Περιγραφή της τεχνολογίας της Amazon].
That would generally be the case where only the non-tested party uses intangibles’.
Κατάθεση [Αντιπροέδρου Διεθνούς Λιανικού Εμπορίου, Amazon Corporate LLC, ΗΠΑ, πρώην Επικεφαλής Ευρωπαϊκής Δραστηριότητας Λιανικής, υπευθύνου για όλες τις εργασίες λιανικής στην Ευρώπη, LuxOpCo, Λουξεμβούργο], 7 Μαΐου 2014, Κατάθεση-Exhibit 46, σ. 10.
As stated in the 1995 OECD TP Guidelines, paragraph 6.26: ‘In cases involving highly valuable intangible property, it may be difficult to find comparable uncontrolled transactions. It therefore may be difficult to apply the traditional transaction methods and the transactional net margin method, particularly where both parties to the transaction own valuable intangible property or unique assets used in the transaction that distinguish the transaction from those of potential competitors. In such cases the profit split method may be relevant although there may be practical problems in its application.’
Εσωτερικό έγγραφο της Amazon: EFN 2013, OP1, σ. 7.
As further explained in the 2010 OECD TP Guidelines, paragraph 2.59: ‘A transactional net margin method is unlikely to be reliable if each party to a transaction makes valuable, unique contributions […] In such a case, a transactional profit split method will generally be the most appropriate method,[…].
Μεταδικαστικό υπόμνημα της Amazon, σ. 120-121, σημεία 323-330.
However, a one-sided method (traditional transaction method or transactional net margin method) may be applicable in cases where one of the parties makes all the unique contributions involved in the controlled transaction, while the other party does not make any unique contribution’.
Amazon Final Transcripts: [Αντιπρόεδρος Διεθνούς Λιανικού Εμπορίου, Amazon Corporate LLC, ΗΠΑ, πρώην Επικεφαλής Ευρωπαϊκής Δραστηριότητας Λιανικής, υπεύθυνος για όλες τις εργασίες λιανικής στην Ευρώπη, LuxOpCo, Λουξεμβούργο], 3 Νοεμβρίου 2014, σημείο 493: 24-25, σημείο 494: 1-5.
1995 OECD TP Guidelines, paragraph 3.7; 2010 OECD TP Guidelines, paragraphs 2.109 and 2.115.
Μεταδικαστικό υπόμνημα της Amazon, σ. 120-121, σημεία 323-330.
1995 OECD TP Guidelines, paragraphs 1.45 to 1.48, 2010 and 2017 OECD TP Guidelines, paragraphs 3.55 to 3.62.
Amazon Final Transcripts: [Αντιπρόεδρος Ευρωπαϊκής Δραστηριότητας Λιανικής, υπεύθυνος για όλες τις εργασίες λιανικής στην Ευρώπη, LuxOpCo, Λουξεμβούργο, πρώην Διευθυντής Χώρας για τη Γαλλία, Amazon.fr SAS, Clichy, Γαλλία], 5 Νοεμβρίου 2014, σημείο 897: 15-25, σημείο 898: 1-4.
Quartiles in a series of data are three points which divide the figures in the set ranked from smallest to largest into four equally populated sets, that is 25 % of the data is in the 25th percentile (also called lower quartile), 50 % of the data is below or equal to the second quartile, which is the median of the set, and 75 % of the data is below or equal to the 75th percentile (also called upper quartile).
Amazon Final Transcripts: [Αντιπρόεδρος και Διευθυντής Χώρας για τη Γερμανία, Amazon Deutschland Services GmbH, Μόναχο, Γερμανία], 5 Νοεμβρίου 2014, σημείο 984: 6-15.
1995 OECD TP Guidelines, paragraph 1.48, 2010 and 2017 OECD TP Guidelines, paragraph 3.62.
Το Packstation είναι δίκτυο αυτοματοποιημένων θυρίδων, το οποίο διαχειρίζεται η DHL Γερμανίας και το οποίο παρέχει τη δυνατότητα στον παραλήπτη να παραλάβει ο ίδιος το δέμα του όποτε τον εξυπηρετεί.
2017 OECD TP Guidelines, Chapter VI, and BEPS Actions 8-10 Final Report, p. 63-117.
Βλέπε κατάθεση [Αντιπροέδρου και Διευθυντή Χώρας για τη Γερμανία, Amazon Deutschland Services GmbH, Μόναχο, Γερμανία], 13 Ιουνίου 2014, σ. 125, σημεία 22-25, σ. 126, σημεία 2-25, σ. 127, σημεία 2-6: «So that's why we invented with DHL, something called PAC station, which only three years ago turned into Amazon, in to Abox, Amazon Box.
1995 and 2010 OECD TP Guidelines, paragraph 6.14, 2017 OECD TP Guidelines, paragraph 6.112.
Which also gets implemented in New York.
This focus is further confirmed in the 2017 OECD TP Guidelines, paragraph 6.42: ‘While determining legal ownership and contractual arrangements is an important first step in the analysis, these determinations are separate and distinct from the question of remuneration under the arm's length principle.
We have Amazon Abox in New York.».
For transfer pricing purposes, legal ownership of intangibles, by itself, does not confer any right ultimately to retain returns derived by the MNE [multinational enterprise] group from exploiting the intangible, even though such returns may initially accrue to the legal owner as a result of its legal or contractual right to exploit the intangible.
Κατάθεση [Αντιπροέδρου και Διευθυντή Χώρας για τη Γερμανία, Amazon Deutschland Services GmbH, Μόναχο, Γερμανία], 13 Ιουνίου 2014, σ. 57, σημεία 9-25, σ. 58, σημεία 1-25, σ. 59, σημεία 2-9: […].
The return ultimately retained by or attributed to the legal owner depends upon the functions it performs, the assets it uses, and the risks it assumes, and upon the contributions made by other MNE [multinational enterprise] group members through their functions performed, assets used, and risks assumed’.
Amazon Final Transcripts: [Διευθυντής Οικονομικών, Amazon Instant Video Limited, Λονδίνο, Ηνωμένο Βασίλειο, πρώην Επικεφαλής Οικονομικών και Διευθυντής Οικονομικών, Amazon.co.uk, Λονδίνο, Ηνωμένο Βασίλειο], 5 Νοεμβρίου 2014, σημείο 1130: 10-17.
2017 OECD TP Guidelines, Chapter VI, and BEPS Actions 8-10 Final Report, p. 141-160.
Βλέπε απόψεις της εταιρείας X στις αιτιολογικές σκέψεις 338 έως 342.
1995, 2010 and 2017 OECD TP Guidelines, paragraph 7.2.
Στο ηλεκτρονικό εμπόριο, το ποσοστό μετατροπής είναι ο λόγος των πραγματοποιηθεισών πωλήσεων προς τους επισκέπτες.
[306] 1995, 2010 and 2017 OECD TP Guidelines, paragraph 7.29.
Αφορά το άμεσο και το έμμεσο κόστος που σχετίζεται με την εκτέλεση παραγγελίας αγοράς, για παράδειγμα, τον χρόνο έρευνας που δαπάνησε ο πελάτης.
1995, 2010 and 2017 OECD TP Guidelines, paragraphs 7.9 and 7.10.