natgillin/translations-raw huggingface dataset:
Amazon Final Transcripts: [Αντιπρόεδρος Διεθνών Πωλήσεων, Amazon Corporate LLC, ΗΠΑ, πρώην Επικεφαλής Ευρωπαϊκών Δραστηριοτήτων Τρίτων (όπως Marketplace), LuxOpCo, Λουξεμβούργο], 4 Νοεμβρίου 2014, σημείο 772: 8-25: «Yeah, it did not.
Similarly, benefits provided by the licensee to the licensor by way of improvements to products or processes may need to be taken into account’.
You know, the brand name, you know, Amazon was clearly a good name in books, but you know, my recruiters would call sellers I remember them telling me, look, you know, I have to tell them we're like eBay in order for the sellers to understand that actually, you know, we had an e-marketplace and, you know, pitch them and explain to them you know, which categories they might be able to list.»
See also 2017 OECD TP Guidelines, paragraph 6.112.
Κατάθεση [Αντιπροέδρου και Διευθυντή Χώρας για τη Γερμανία, Amazon Deutschland Services GmbH, Μόναχο, Γερμανία], 13 Ιουνίου 2014, σ. 123, σημεία 2-25, σ. 124, σημεία 2-9.
See Recital 206.
Amazon Final Transcripts: [Αντιπρόεδρος Διεθνών Πωλήσεων, Amazon Corporate LLC, ΗΠΑ, πρώην Επικεφαλής Ευρωπαϊκών Δραστηριοτήτων Τρίτων (όπως Marketplace), LuxOpCo, Λουξεμβούργο], 4 Νοεμβρίου 2014, σημείο 771: 14-25, σημείο 776: 11-15, 24-25 σημείο 777: 1-25, σημείο 778: 4-9, σημείο 779: 12-21: το έργο των μελών της ομάδας πρόσληψης με τους δυνητικούς πωλητές περιγράφεται ως καθοριστικής σημασίας, επειδή οι υπεύθυνοι πρόσληψης ανέλαβαν στην πραγματικότητα το μεγαλύτερο μέρος του έργου των πωλητών για να υποστηρίξουν τη δρομολόγηση και να προσθέσουν νέα προϊόντα στον δικτυακό τόπο.
As specified in Recital 429.
Amazon Final Transcripts: [Αντιπρόεδρος Διεθνών Πωλήσεων, Amazon Corporate LLC, ΗΠΑ, πρώην Επικεφαλής Ευρωπαϊκών Δραστηριοτήτων Τρίτων (όπως Marketplace), LuxOpCo, Λουξεμβούργο], 4 Νοεμβρίου 2014, σημείο 780: 5-25, σημείο 781 1-24.
As set out in the License Agreement, paragraphs 2.3 (maintenance), 9.2 (preventing infringement) and 9.5 (compliance, data protection), LuxOpCo was solely responsible for the maintenance and protection of the Intangibles.
Βλέπε επίσης Amazon Final Transcripts: [Αντιπρόεδρος Διεθνών Πωλήσεων, Amazon Corporate LLC, ΗΠΑ, πρώην Επικεφαλής Ευρωπαϊκών Δραστηριοτήτων Τρίτων (όπως Marketplace), LuxOpCo, Λουξεμβούργο], 4 Νοεμβρίου 2014, σημείο 827: 18-23: «[…] the team in Luxembourg, the onboarding team played a really big role of, like, you know, working and building.
See Amazon's submission of 21 August 2015, annex 5.
So either adding tools, as I talked about, you know, they build a lot of tools, you know, in the process or working with the technology teams that were building».
That the emphasis is on the use of an intangible is made clear in 2017 OECD TP Guidelines, paragraph 6.71 provides: ‘If the legal owner of an intangible in substance:
Amazon Final Transcripts: [Αντιπρόεδρος Διεθνών Πωλήσεων, Amazon Corporate LLC, ΗΠΑ, πρώην Επικεφαλής Ευρωπαϊκών Δραστηριοτήτων Τρίτων (όπως Marketplace), LuxOpCo, Λουξεμβούργο], 4 Νοεμβρίου 2014, σημείο 829: 24-25, σημείο 830: 1-12.
performs and controls all of the functions [..] related to the development, enhancement, maintenance, protection and exploitation of the intangible;
Amazon Final Transcripts: [Αντιπρόεδρος Διεθνών Πωλήσεων, Amazon Corporate LLC, ΗΠΑ, πρώην Επικεφαλής Ευρωπαϊκών Δραστηριοτήτων Τρίτων (όπως Marketplace), LuxOpCo, Λουξεμβούργο], 4 Νοεμβρίου 2014, σημείο 782: 3-17.
provides all assets, including funding, necessary to the development, enhancement, maintenance, protection, and exploitation of the intangibles; and
Εσωτερικό έγγραφο της Amazon: «3 Year Plan: International Merchant Services», Ιούλιος 2009, σ. 28.
assumes all of the risks related to the development, enhancement, maintenance, protection, and exploitation of the intangible,then it will be entitled to all of the anticipated, ex ante, returns derived from the MNE [multinational enterprise] group's exploitation of the intangible.
Amazon Final Transcripts: [Αντιπρόεδρος Διεθνών Πωλήσεων, Amazon Corporate LLC, ΗΠΑ, πρώην Επικεφαλής Ευρωπαϊκών Δραστηριοτήτων Τρίτων (όπως Marketplace), LuxOpCo, Λουξεμβούργο], 4 Νοεμβρίου 2014, σημείο 803: 11-25: «[…] new countries like Spain, Italy […] We're still in this process of calling sellers and building the ecosystems».
To the extent that one or more members of the MNE [multinational enterprise] group other than the legal owner performs functions, uses assets, or assumes risks related to the development, enhancement, maintenance, protection, and exploitation of the intangible, such associated enterprises must be compensated on an arm's length basis for their contributions.
Εσωτερικό έγγραφο της Amazon: «3 Year Plan: International Merchant Services», Ιούλιος 2009, σ. 29.
This compensation may, depending on the facts and circumstances, constitute all or a substantial part of the return anticipated to be derived from the exploitation of the intangible’.
Εσωτερικό έγγραφο της Amazon: «3 Year Plan: International Merchant Services», Ιούλιος 2009, σ. 2.
See also 1995 OECD TP Guidelines, paragraph 1.20 and 1.22 2010 OECD TP Guidelines, paragraph 1.42, and 1.44 where the emphasis is clearly on the ‘use’ of the asset.
Amazon Final Transcripts: [Αντιπρόεδρος Διεθνών Πωλήσεων, Amazon Corporate LLC, ΗΠΑ, πρώην Επικεφαλής Ευρωπαϊκών Δραστηριοτήτων Τρίτων (όπως Marketplace), LuxOpCo, Λουξεμβούργο], 4 Νοεμβρίου 2014, σημείο 803: 24-25.
As explained in the 1995 OECD TP Guidelines, paragraph 2.26: ‘If it cannot be demonstrated that the intermediate company either bears a real risk or performs an economic function in the chain that has increased the value of the goods, then any element in the price that is claimed to be attributable to the activities of the intermediate company would reasonably be attributed elsewhere in the MNE [multinational enterprise] group, because independent enterprises would not normally have allowed such a company to share in the profits of the transaction.’
Βλέπε αιτιολογική σκέψη 168 και υπόμνημα της Amazon της 29ης Μαΐου 2017, εκ των υστέρων έκθεση ενδοομιλικής τιμολόγησης του 2010, σ. 24-25.
See also 2010 OECD TP Guidelines, paragraph 2.33 and 2017 OECD TP Guidelines, paragraph 2.39.
Amazon Final Transcripts: [Αντιπρόεδρος Διεθνών Πωλήσεων, Amazon Corporate LLC, ΗΠΑ, πρώην Επικεφαλής Ευρωπαϊκών Δραστηριοτήτων Τρίτων (όπως Marketplace), LuxOpCo, Λουξεμβούργο], 4 Νοεμβρίου 2014, σημείο 808: 1-13: «So clearly we learned in the US that low prices are really important.
As further explained in the 2017 OECD TP Guidelines, paragraph 6.59: ‘Group members that use assets in the development, enhancement, maintenance, protection, and exploitation of an intangible should receive appropriate compensation for doing so. Such assets may include, without limitation, intangibles used in research, development or marketing (e.g. know-how, customer relationships, etc.), physical assets, or funding.
That's very clear.
One member of an MNE [multinational enterprise] group may fund some or all of the development, enhancement, maintenance, and protection of an intangible, while one or more other members perform all of the relevant functions. When assessing the appropriate anticipated return to funding in such circumstances, it should be recognised that in arm's length transactions, a party that provides funding, but does not control the risks or perform other functions associated with the funded activity or asset, generally does not receive anticipated returns equivalent to those received by an otherwise similarly-situated investor who also performs and controls important functions and controls important risks associated with the funded activity. […]’.
At the same time, you know, how we implement low prices in the UK or low prices in Germany is very different because obviously the competitiveness of our site in the UK is defined by local retailers and local competition.
See the 1995 and 2010 OECD TP Guidelines, paragraph 6.27: ‘In assessing whether the conditions of a transaction involving intangible property reflect arm's length dealings, the amount, nature, and incidence of the costs incurred in developing or maintaining the intangible property might be examined as an aid to determining comparability or possibly relative value of the contributions of each party […]’.
So the learnings of what might happen with low prices would probably, you know, have learned from the US, maybe, maybe not.
See Table 9.
But in terms of the actual implementation and how we deal with the local nature of our retail business or third-party business, that I think has to be implemented locally».
See Table 9 and Recital 474.
Κατάθεση [Ανώτερου αντιπροέδρου Διαχείρισης Προϊόντων – Λιανικού Εμπορίου, Amazon Corporate LLC, ΗΠΑ], 18 Σεπτεμβρίου 2014, σ. 41 σημεία 9-10.
In 2006, LuxSCS lent out funds to the limit of its subscribed capital, whereas the amounts lent to group companies going forward increased in proportion to the profits accumulated from the royalty payments it received from LuxOpCo.
Βλέπε επίσης 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 909:22-25· σημείο 910: 1-2: «Pricing is totally local.
The outstanding amount of the credit facility increased in the period 2006-2013 by EUR [1500 – 2000] million (see Recital 183), while the royalty payments due from LuxOpCo to LuxSCS exceeded the payments due from LuxSCS to Amazon US in the same period by EUR [1500 – 2000] million (EUR [3000 – 3500] million – EUR [1500 – 2000] million, see tables 2 and 10 respectively).
Pricing is driven at Amazon by our willingness to be the best value for customers in the country you operate, and to be the best value for customers in the country you operate, you essentially match your competition prices and your competitors are local».
See footnote 176 and 178 for explanation of interdependence between the royalty and the Credit Facility.
Μεταδικαστικό υπόμνημα της Amazon, σ. 31, σημείο 79.
2010 OECD TP Guidelines, paragraph 9.23 and 9.26.
Πρακτικά με διορθώσεις της συνάντησης μεταξύ Επιτροπής, Amazon και Λουξεμβούργου, 26 Μαΐου 2016, σ. 3.
See also 1995 OECD TP Guidelines, paragraph 1.25-1.27 and 2017 OECD TP Guidelines, paragraph 1.61, 1.65 and 1.70.
Εσωτερικό έγγραφο της Amazon: «EU Policies and Procedures Manual», της 1ης Μαΐου 2006, σ. 5.
2010 OECD TP Guidelines, paragraph 9.29.
Υπόμνημα της Amazon της 14ης Μαρτίου 2017, με ημερομηνία της 4ης Απριλίου 2017.
See also 1995 OECD TP Guidelines, paragraph 1.26 and 2017 OECD TP Guidelines, paragraph 1.64.
Amazon Final Transcripts: [Αντιπρόεδρος Διεθνών Πωλήσεων, Amazon Corporate LLC, ΗΠΑ, πρώην Επικεφαλής Ευρωπαϊκών Δραστηριοτήτων Τρίτων (όπως Marketplace), LuxOpCo, Λουξεμβούργο], 4 Νοεμβρίου 2014, σημείο 831: 5-10.
2010 OECD TP Guidelines, paragraph 9.23.
Amazon Final Transcripts: [Αντιπρόεδρος και Διευθυντής Χώρας για τη Γερμανία, Amazon Deutschland Services GmbH, Μόναχο, Γερμανία], 5 Νοεμβρίου 2014, σημείο 984: 5-25.
See also 1995 OECD TP Guidelines, paragraph 1.25 and 2017 OECD TP Guidelines, paragraph 1.61 and 1.65.
Κατάθεση [Αντιπροέδρου και Διευθυντή Χώρας για τη Γερμανία, Amazon Deutschland Services GmbH, Μόναχο, Γερμανία], 13 Ιουνίου 2014, σ. 50, σημεία 6-13.
According to paragraph 1.49 of the 2010 OECD TP Guidelines, paragraph 1.49, a ‘factor to consider in examining the economic substance of a purported risk allocation is the consequence of such an allocation in arm's length transactions. In arm's length transactions it generally makes sense for parties to be allocated a greater share of those risks over which they have relatively more control.’
Κατάθεση [Αντιπροέδρου και Διευθυντή Χώρας για τη Γερμανία, Amazon Deutschland Services GmbH, Μόναχο, Γερμανία], 13 Ιουνίου 2014, σ. 52, σημεία 8-15.
The same requirement is presented in point 1.27 of the 1995 OECD TP Guidelines and illustrated in the following terms: ‘suppose that Company A contracts to produce and ship goods to Company B, and the level of production and shipment of goods are to be at the discretion of Company B. In such a case, Company A would be unlikely to agree to take on substantial inventory risk, since it exercises no control over the inventory level while Company B does. Of course, there are many risks, such as general business cycle risks, over which typically neither party has significant control and which at arm's length, could therefore be allocated to one or the other party to a transaction.
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 939:23-25· σημείο 940: 1-2.
Analysis is required to determine to what extent each party bears such risks’.
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 1104: 6-25, σημείο 1105: 1-2.
See also 2017 OECD TP Guidelines, paragraph 1.59 -1.60.
Βλέπε επίσης κατάθεση [Αντιπροέδρου και Διευθυντή Χώρας για τη Γερμανία, Amazon Deutschland Services GmbH, Μόναχο, Γερμανία], 13 Ιουνίου 2014, σ. 49, σημεία 18-25: για τους Γερμανούς πελάτες της Amazon, το γεγονός ότι «η Amazon είναι αποτελεσματική», δηλαδή τηρεί τις υποσχέσεις της, είναι πιο σημαντικό από τις τιμές της, εν αντιθέσει προς ό,τι συμβαίνει στις ΗΠΑ, όπου η τιμή είναι ο σημαντικότερος παράγοντας: «If you ask a German customer today why do you love Amazon, they would say because it works, and you can find many studies showing you exactly that and price would come somewhere ranked third, a second, third at best, depending on the category.
1995 OECD TP Guidelines present this consideration in paragraph 1.26, according to which, ‘in relation to contractual terms, it may be considered whether a purported allocation of risk is consistent with the economic substance of the transaction.
Where in the U.S., people would say Amazon has great prices, right?»· και κατάθεση [Αντιπροέδρου και Διευθυντή Χώρας για τη Γερμανία, Amazon Deutschland Services GmbH, Μόναχο, Γερμανία], 13 Ιουνίου 2014, σ. 151, σημεία 10-14: διαφήμιση της Amazon στη Γερμανία δεν θα έδινε ποτέ έμφαση στην τιμή, επειδή η τιμή έχει δευτερεύουσα σημασία: «In the U.S. at that time you would show a commercial based on price, right, Amazon attractive prices. And I said that in Germany that would be meaningless, because our largest category would not have attractive prices […]».
In this regard, the parties' conduct should generally be taken as the best evidence concerning the true allocation of risk.’
Amazon Final Transcripts [Αντιπρόεδρος και Διευθυντής Χώρας για τη Γερμανία, Amazon Deutschland Services GmbH, Μόναχο, Γερμανία], 5 Νοεμβρίου 2014, σημείο 1046: 1-6: «So my — part of my team's job is to make sure that the customer finds the relevant content on the website.
In such instances tax administrations would have to determine what is the underlying reality behind a contractual arrangement in applying the arm's length principle.’
That would mean we would be adding pictures and product description.
See also 2010 OECD TP Guidelines, paragraph 1.67 and 9.14.
We would work on customer reviews and — that are visible changes on the website».
2017 OECD TP Guidelines, paragraph 1.88.
Κατάθεση [Αντιπροέδρου και Διευθυντή Χώρας για τη Γερμανία, Amazon Deutschland Services GmbH, Μόναχο, Γερμανία], 13 Ιουνίου 2014, σ. 34, σημεία 12-23: «To translate a legal text by Google, you need an individual to put it in correct wording again and that's the same thing that we do on our website, that we present to our customer, and consistency of presentation is very important in my store because, you know, the detail pages need to look the same.
License Agreement, paragraph 1.5 (Licensed Purpose), paragraph 2.1(a) (Exclusive Intellectual Property License Grant), paragraph 2.1(b) (Derivative Works), paragraph 2.3 (Maintenance), paragraph 4.1 (Term) and paragraph 9.2 (Preventing Infringement).
The language, you can't call color, color on this page and something else on the next page, so you need to have people that make sure you use consistent German terminology, otherwise the customer is completely lost».
See Recital 116 and Table 13 (Functions and Risks).
Amazon Final Transcripts [Αντιπρόεδρος πλατφόρμας ηλεκτρονικού εμπορίου], 24 Οκτωβρίου 2014, σημείο 215: 8-23: […].
As explained in Recital 116, LuxOpCo did, by way of its exclusive license, agree to perform all activities related to the development, enhancement, management and exploitation of the Intangibles in the European Territory, and to take over all risk associated with those activities.
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: 8-25, σημείο 494: 1-5: […].
See also the 2010 TP OECD Guidelines, Chapter IX, Business restructurings, Example (B): Transfer of valuable intangibles to a shell company, and in particular, the conclusion in paragraph 9.192: ‘A full consideration of all of the facts and circumstances warrants a conclusion that the economic substance of the arrangement differs from its form.
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 503: 24-25, 504:1-25: […].
In particular, the facts indicate that Company Z has no real capability to assume the risks it is allocated under the arrangement as characterised and structured by the parties. Furthermore, there is no evidence of any business reasons for the arrangement.
Κατάθεση [Αντιπροέδρου και Διευθυντή Χώρας για τη Γερμανία, Amazon Deutschland Services GmbH, Μόναχο, Γερμανία], 13 Ιουνίου 2014, σ. 35, σημεία 5-18: […].
In such a case paragraph 1.65 allows a tax administration to not recognise the structure adopted by the parties’.
Amazon Final Transcripts: [Αντιπρόεδρος και Διευθυντής Χώρας για τη Γερμανία, Amazon Deutschland Services GmbH, Μόναχο, Γερμανία], 5 Νοεμβρίου 2014, σημείο 976: 6-17: «And to a certain extent, you can hear, we phonetically used the U.S. expression of the brand name so we're not saying Amazon.de but we say Amazon.de, because we didn't want customers in Germany for a minute to think about that this is a U.S. store, right.
An illustrative example is presented in paragraph 9.25 of the 2010 OECD TP Guidelines and 1.70 of the 2017 OECD TP Guidelines of an investor that hires a fund manager to invest funds on its account.
It's a German store with German people, fulfilled out of Germany, where you reach German customer service.
See Table 14.
You work with all the things that you're familiar in Germany.
See footnote 409, which reproduces 2010 OECD TP Guidelines, paragraph 9.24.
You find all the product that is relevant to you in Germany, and that is very, very different from France, UK, from the U.S».
See Recitals 363 and following.
Κατάθεση [Αντιπροέδρου και Διευθυντή Χώρας για τη Γερμανία, Amazon Deutschland Services GmbH, Μόναχο, Γερμανία], 13 Ιουνίου 2014, σ. 49, σημεία 7-18.
‘Constant development of the Intangibles is critical to Amazon European business' success (or failure).
Κατάθεση [Αντιπροέδρου και Διευθυντή Χώρας για τη Γερμανία, Amazon Deutschland Services GmbH, Μόναχο, Γερμανία], 13 Ιουνίου 2014, σ. 148, σημεία 16-20.
As such, by developing and controlling the Intangibles Lux SCS takes on significant business risk’, see Amazon's submission of 18 January 2016, p. 4.
Μεταδικαστικό υπόμνημα της Amazon, σ. 31, σημείο 80.
License Agreement, paragraph 1.5 (Licensed Purpose).
Βλέπε επίσης 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. 25, σημεία 18-23: «So because the networks are different, you would want to have supply chain people that understand the individual network.
Amazon submission of 7 June 2017, p. 2-3.
Supply chain people in the US for the US network; supply chain people to understand the European network; supply chain people to understand the Asian network».
See Recital 199.
Amazon Final Transcripts [Ανώτερος αντιπρόεδρος Διαχείρισης Προϊόντων – Λιανικού Εμπορίου, Amazon Corporate LLC, ΗΠΑ], 4 Νοεμβρίου 2014, σημείο 588: 11-20: «Yes. There isn't and there wasn't a European transportation carrier, so we had to deal with Royal Mail in the UK, Deutsche Post in Germany, and with LaPoste in France.
As of 1 January 2014 the proportion of the Development Costs to be borne by LuxSCS was determined by the proportion of gross profit generated by the European operations to the global gross profits of Amazon (see Recital 204).
At that time we had to deal with Royal Mail, and Deutsche Post or LaPoste.
See Recital 104.
There was not much alternative.
See Recital 436, which shows that it is the parties' actual conduct and not the contractual arrangements that prevail in transfer pricing.
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. 37, σημεία 2-7, σ. 55, σημεία 22-25, σ. 126, σημεία 24-25, σ. 127, σημεία 1-8: «The physical process in the UK and Germany had been designed by, principally by a German team.
The Commission presents a methodology to determine a remuneration to LuxSCS, which better reflects the economic reality of the contested transaction, in Section 9.2.1.4.
And that process just was totally different from the one that was principally Crisplant-based».
License Agreement, paragraph 4.3: ‘Termination After Failure to Cure for Failure of Performance.
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. 56, σημεία 13-15: «So they were — those two were very different, even though the physical processes was the same in both plants».
If either party fails to perform any of its covenants contained in this Agreement and fails to cure such default within sixty (60) days after receiving a notice from the non-defaulting party, the non-defaulting party may terminate this Agreement immediately by giving written notice to the defaulting party’.
Κατάθεση [Αντιπροέδρου και Διευθυντή Χώρας για τη Γερμανία, Amazon Deutschland Services GmbH, Μόναχο, Γερμανία], 13 Ιουνίου 2014, σ. 64, σημείο 25, σ. 65, σημεία 2-10: «So, I did not decide the color of the walls or which equipment to put into the operations. What I delivered, the most relevant input factor, which was the expected number of articles, ASINs that we're planning to sell.
As explained in the 2017 OECD TP Guidelines, paragraph 6.63: ‘The extent and form of the activities that will be necessary to exercise control over the financial risk attached to the provision of funding will depend on the riskiness of the investment for the funder, taking into account the amount of money at stake and the investment for which these funds are used.