natgillin/translations-raw huggingface dataset:
Βλέπε αιτιολογικές σκέψεις 337 έως 342.
EU Joint Transfer Pricing Forum, JTPF report: Guidelines on low value adding intra-group services, meeting of 4 February 2010, available at: https://ec.europa.eu/taxation_customs/sites/taxation/files/docs/body/jtpf_020_rev3_2009.pdf.
Έκθεση ενδοομιλικής τιμολόγησης, σ. 26.
2010 JTPF report, paragraphs 59-60.
Σύμφωνα με την έκθεση ενδοομιλικής τιμολόγησης, πριν από την αναδιάρθρωση, η AIS διαχειριζόταν τη δραστηριότητα λιανικού εμπορίου που προσφερόταν μέσω των δικτυακών τόπων ΕΕ της Amazon, ενώ η AIM διαχειριζόταν τα προγράμματα τρίτων πωλητών που προσφέρονταν μέσω των δικτυακών τόπων ΕΕ.
2010 JTPF report, paragraph 62.
Σύμβαση παραχώρησης άδειας εκμετάλλευσης προϋφιστάμενης διανοητικής ιδιοκτησίας μεταξύ της LuxSCS και της Amazon Technologies, υποβληθείσα από την Amazon στις 12 Ιανουαρίου 2016.
For completeness it is noted that a portion of the labour costs can be included in COGS, when it is directly associated with the production.
Σύμβαση παραχώρησης άδειας εκμετάλλευσης, ενότητα 1.2: «“Amazon EHT [LuxSCS] Intellectual Property” means: (a) any and all intellectual property rights throughout the world, owned or otherwise held by Amazon EHT [LuxSCS] […] (including but not limited to customer lists and customer data […] »· τμήμα 2.1. a): «Amazon EHT [LuxSCS] irrevocably grants AEU [LuxOpCo], under all Amazon EHT [LuxSCS] intellectual property rights in or comprising the Amazon EHT [LuxSCS] Intellectual Property, whether existing now or in the future, the following sole and exclusive right and license to the Amazon EHT [LuxSCS] Intellectual Property».
See Recital 38 of the Opening Decision.
Υπόμνημα της Amazon της 21ης Αυγούστου 2015, σ. 2: «Under the License Agreement, ownership of customer data for all EU sites lies with Lux SCS.
In Table 17, EBITDA stands for the conventional acronym of ‘earnings before interest, taxes, depreciation and amortisation’.
As a service to Lux SCS, these data are collected by LuxOpCo for the retail activities.»
The Commission's decision of 7 October 2014 to initiate the procedure laid down in Article 108(2) of the Treaty on the Functioning of the European Union, C(2014) 7156 final.
Σύμβαση παραχώρησης άδειας εκμετάλλευσης, σημείο 2.3 (Maintenance) και σημείο 9.5 (Compliance, Data Protection).
0,45 % and 0,55 % on European turnover respectively, as illustrated in Figure 1.
Ειδικότερα, η LuxOpCo είναι υπεύθυνη για α) τον περιορισμό της πρόσβασης στα δεδομένα, β) την επεξεργασία σύμφωνα με την ισχύουσα νομοθεσία, γ) τη χρήση δεδομένων αυστηρά για τους εγκεκριμένους σκοπούς, δ) την τεκμηρίωση, ε) τη διασφάλιση της θέσπισης κατάλληλων, λειτουργικών και τεχνολογικών διεργασιών και διαδικασιών για την προστασία κατά μη εξουσιοδοτημένης πρόσβασης, απώλειας, καταστροφής, κλοπής, χρήσης ή γνωστοποίησης δεδομένων προσωπικού χαρακτήρα.
Previously, Article 10(2) of Regulation (EC) No 659/1999.
Έκθεση ενδοομιλικής τιμολόγησης, σ. 6-7 και 36.
In its submission of 21 November 2014, par.
Amazon Final Transcripts [Ανώτερος αντιπρόεδρος Διαχείρισης Προϊόντων – Λιανικού Εμπορίου, Amazon Corporate LLC, ΗΠΑ], 4 Νοεμβρίου 2014, σημείο 617: 20-25, σημείο 618: 1-3.
43, Luxembourg refers to the report of the Code of Conduct Group on Business Taxation, presented to the Council on 27 May 2011: ‘With respect to the Luxembourg tax measure concerning companies engaged in intra-group financing activities the Group discussed the agreed description at the meeting on 17 February 2011.
Μεταδικαστικό υπόμνημα της Amazon, σ. 75, σημεία 229-230· Βλέπε επίσης Amazon Final Transcripts: [Αντιπρόεδρος και Διευθυντής Χώρας για τη Γερμανία, Amazon Deutschland Services GmbH, Μόναχο, Γερμανία], 5 Νοεμβρίου 2014, σημείο 975: 18-25, σημείο 976: 1-6: «So brand name — I keep hearing that question from journalists. That's why I'm — I think a brand name doesn't really help you, right.
Luxembourg informed the Group that Circular no. 164/2 dated 28 January 2011 determines the conditions for providing advance pricing agreements confirming the remuneration of the transactions. […] With the benefit of this information, the Group agreed that there was no need for this measure to be assessed against the criteria of the Code of Conduct’.
A brand name is a name.
Luxembourg's submission of 21 November 2014, par.
I mean what really matters to customers is not the name, it's what you do, right.
44: ‘At its meeting on 6 December 2011, the OECD Forum on Harmful Tax Practices agreed that 10 systems did not have to be subject to further examination, one of which was the advance tax analysis of intra-group financing carried out in Luxembourg’.
And you have to have the relevant selection.
In its submission of 21 November 2014, par.
You have to have the relevant services, right, you have to pay attention to the customer.
73, Luxembourg refers to the Commission Decision in case SA.32225 of 2 October 2013: Expropriation compensation of Nedalco in Bergen op Zoom.
You have to pay attention to the product that you're selling, right, because every product comes with different characteristics and one thing might be more important here, might be more important there.
Case T-219/10 Autogrill España v Commission ECLI:EU:T:2014:939, paragraphs 44 and 45.
The brand name itself I think has only become important because we filled it with life.»· Κατάθεση [Αντιπροέδρου και Διευθυντή Χώρας για τη Γερμανία, Amazon Deutschland Services GmbH, Μόναχο, Γερμανία], 13 Ιουνίου 2014, σ. 146, σημεία 13-25: «Why doesn't brand help you build your business?
By letter of 5 December 2004 Amazon informed Luxembourg that the restructuring would be completed only in 2006 and asked for the contested tax ruling to be applicable for the first five years as of then.
A.
On 23 December 2004, Luxembourg confirmed that the described delay does not affect the agreement of 6 November 2003, provided that other stipulations of the request of 23 October 2003 are maintained.
Not at all.
Amazon refers to the following State aid cases where, according to Amazon, a particular tax rule served as the reference framework: Commission Decision 2011/282/EU of 12 January 2011 on the tax amortisation of financial goodwill for foreign shareholding acquisitions No C 45/07 (ex NN 51/07, ex CP 9/07) implemented by Spain (OJ L 135, 21.5.2011, p. 1); Commission Decision 2007/256/EC of 20 December 2006 on the aid scheme implemented by France under Article 39 CA of the General Tax Code — State aid C 46/2004 (ex NN 65/2004) (OJ L 112, 30.4.2007, p. 41), paragraph 86; Case C-6/12, P Oy, paragraphs 22-31; Joined Cases C-78/08 to C-80/08, Paint Graphos, paragraph 50.
Q.
Reference is made to Decision 2011/282/EU and Commission Decision 2011/276/EU of 26 May 2010 concerning State aid in the form of a tax settlement agreement implemented by Belgium in favour of Umicore SA (formerly known as Union Minière SA) (State aid C 76/2003 (ex NN 69/2003)) (OJ L 122, 11.5.2011, p. 76), in particular paragraphs 204 and 223.
Why not I said?
Amazon's submission of 5 March 2015, Annex 2.
A.
In particular, in Amazon's submission of 5 March 2015, par.
What helps build your business is not a name, right?
43 to 45 and 49: Amazon refers to Joined Cases C-106/09 P and C-107/99 P Commission and Spain v Government of Gibraltar and United Kingdom, para.
You need, you need something behind that name.
72 and 73 and the case-law cited; Case C-6/12, P Oy, paragraph 17-19, case T-219/10 Autogrill, paragraph 29; and Case C-88/03, Portugal v Commission, paragraph 54 and the case law cited.
I mean, Amazon is a name until you fill it with the individual product that is relevant to the customer and build to services. I've been talking about and do all that stuff.
Amazon illustrates this argument with reference to the tax rulings issued by Luxembourg and published by ICIJ.
I mean, it's, it's not enough to just say we're an online store.
Among them Amazon identified 97 rulings, which, according to Amazon, are based on the residual profit split method and within financing arrangements allocate a non-unique return, i.e. fixed financial margin to a Luxembourg entity, while the residual profit is allocated to the holder of a financing instrument.
I mean, you need to bring it alive, right?
Amazon's submission of 5 March 2015, par.
So that's what's driving it».
97.
Amazon Final Transcripts [Ανώτερος αντιπρόεδρος Διαχείρισης Προϊόντων – Λιανικού Εμπορίου, Amazon Corporate LLC, ΗΠΑ], 4 Νοεμβρίου 2014, σημείο 727:25, σημείο 728:1-8, σημείο 625:4-7, σημείο 685:5-9.
Amazon's submission of 18 January 2016, p. 6.
Amazon Final Transcripts [Ανώτερος αντιπρόεδρος, Διευθυντής Οικονομικών, Amazon Corporate LLC, ΗΠΑ], 17 Νοεμβρίου 2014, σημείο 2848:22-25: «They don't really care where they get it from.
Amazon's submission of 5 March 2015, par.
They just want to get it at the right price, they want it to be convenient.
9.
They want to get it quickly.
[Advisor 4], ‘Benchmark Company Search for European Management Companies for 2010-2012’, 5 February 2014.
And so those are the attributes that matter to customers.»· σημείο 2852:11-17: «At the end of the day, you know, I don't think a customer really cares once they have that item that they want and in their home or wherever, where that item came from.
Annex 11 to Amazon's comments to the Opening Decision.
The item is the item.
The tax advisor limited the search to following countries: Austria, Belgium, Denmark, Finland, France, Germany, Greece, Ireland, Italy, Luxembourg, Netherlands, Portugal, Spain, Sweden and United Kingdom.
What they wanted is they wanted to get it quickly, they wanted to make sure it was at the right price, it was convenient and those are the attributes.»
Following keyword search terms were used: management services, business management consultancy services, strategic consulting services, organisational planning services and other related services.
Βλέπε ενότητα 2.3.2.1.
At the same time, the tax advisor excluded companies, which provide unrelated services (such as auditing, actuarial, advertising, brokering, communication, construction, designing and developing, manufacturing, IT, real estate and transportation services), operated as partnerships, operated in a dissimilar industry (utility and energy) and had insufficient qualitative information).
Amazon Final Transcripts [Αντιπρόεδρος και Διευθυντής Χώρας για τη Γερμανία, Amazon Deutschland Services GmbH, Μόναχο, Γερμανία], 5 Νοεμβρίου 2014, σημείο 976: 5-17.
Total revenue minus total costs, where total costs equal total cost of goods sold plus total operating expense.
Βλέπε 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 905: 1-10: «So did the brand name help?
Amazon's submission of 5 March 2015, Annex 14: [Advisor 2], ‘[Advisor 2] roll-forward analysis’.
You know, I think that it wasn't helping in the sense of building selection and trying to get vendors to come on board locally. […].».
Amazon refers to the France Telecom case (Commission Decision 2006/621/EC of 2 August 2004 on the State Aid implemented by France for France Télécom (OJ L 257, 20.9.2006, p. 11), paragraph 263, where the Commission refrained from recovery on the basis of novelty of the measure.
Βλέπε Amazon Final Transcripts: [Αντιπρόεδρος Διεθνών Πωλήσεων, Amazon Corporate LLC, ΗΠΑ, πρώην Επικεφαλής Ευρωπαϊκών Δραστηριοτήτων Τρίτων (όπως Marketplace), LuxOpCo, Λουξεμβούργο], 4 Νοεμβρίου 2014, σημείο 810: 6-21: «Similar, yeah, with the local — yeah, so what's important to me like, you know, and the reason IP exists is that what's really important for UK seller or UK customer is that Amazon.co.uk where the customer knows in the UK, the brand name, the customer knows in the UK Amazon.co.uk that's what the customer types to go and visit our site, www.Amazon — you get it — Amazon.uk, whatever it is. As it is Amazon.fr, Amazon.de, Amazon.it because they are local brands — local brand names, you know, for each of these countries. I think that's very important.
EPICENTER describes itself as an independent initiative of six leading think tanks across the European Union.
Q.
It seeks to inform the EU policy debate and promote the principles of a free society by bringing together the economic expertise of its members.
Okay.
Amazon's submission of 18 January 2016, p. 8.
A.
As provided in that submission ‘[..] it is highly unlikely that Lux SCS would have been able to find an independent entity capable or willing enter into a licensing agreement if doing so entailed that the business risk would be supported by that independent entity.
If you ask my dad, he knows Amazon.fr, you know, not Amazon.com because that's what he types, you know, to go to the France site to buy products in his local market.»
Accordingly, Lux SCS was ready to take the risks in relation to the Intangibles, so as to enable LuxOpCo to gain more easily market shares: in the longer term growing revenue for LuxOpCo would mean more revenue for Lux SCS, as licensor.
Βλέπε επίσης 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], 5 Νοεμβρίου 2014, σημείο 976: 5-17, όπου εξηγείται ότι, στη Γερμανία, η Amazon.de επιθυμούσε εξαρχής να γίνεται αντιληπτή ως γερμανικό κατάστημα με Γερμανούς υπαλλήλους, το οποίο εκτελεί παραγγελίες στη Γερμανία και παρέχει υπηρεσίες στους πελάτες στη Γερμανία.
In practical terms, this meant entering into a contractual agreement where the royalty methodology is based on the licensee's being profitable and earning a return on its costs, rather than an arrangement that would create a risk of the licensee being loss making’.
Ως εκ τούτου, η ονομασία Amazon.de προφερόταν και προφέρεται στη Γερμανία με τον γερμανικό και όχι με τον αγγλικό τρόπο.
Amazon's submission of 18 January 2016, p. 11.
Amazon Final Transcripts: [Αντιπρόεδρος και Διευθυντής Χώρας για τη Γερμανία, Amazon Deutschland Services GmbH, Μόναχο, Γερμανία], 5 Νοεμβρίου 2014, σημείο 1001: 8-18: […].
Amazon's submission of 18 January 2016.
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.
As further explained by Amazon: ‘Considering those circumstances, it was indeed rational for both parties to agree on a remuneration on the basis that the risks were borne by the licensor and the licensee received a return on costs, as this would incentivize the licensee to grow as quickly as possible, both in terms of geographies and product lines, and to maximize selection (rather than concentrate only on higher margin product lines)’.
You know, the brand name, you know, Amazon was clearly a good name in books […]».
TP Report, p. 50.
Αυτό συνέβη κυρίως στην Ευρώπη, όπου ήταν πιο δύσκολο να εξηγηθεί στους πελάτες ότι η Amazon δεν πωλεί μόνο βιβλία.
Amazon's submission of 15 February 2016, Annex H.
Βλέπε κατάθεση [Ανώτερου αντιπροέδρου Διαχείρισης Προϊόντων – Λιανικού Εμπορίου, Amazon Corporate LLC, ΗΠΑ], 18 Σεπτεμβρίου 2014, σ. 42: σημεία 8-25, σ. 43 σημεία 1-14.
Amazon's submission of 15 February 2016, p. 4.
Κατάθεση [Ανώτερου αντιπροέδρου Διαχείρισης Προϊόντων – Λιανικού Εμπορίου, Amazon Corporate LLC, ΗΠΑ], 18 Σεπτεμβρίου 2014, σ. 41: σημεία 14-21: […]· Κατάθεση [Αντιπροέδρου και Διευθυντή Χώρας για τη Γερμανία, Amazon Deutschland Services GmbH, Μόναχο, Γερμανία], 13 Ιουνίου 2014, σ. 106, σημεία 20-25, σ. 107, σημεία 2-9: […].
Companies Algoriel, Decade, Seresco SA and Societe de Gestion de Terminaux Informatiques.
Κατάθεση [Ανώτερου αντιπροέδρου Ανάπτυξης Δραστηριότητας, Amazon Corporate LLC, ΗΠΑ], 16 Ιουλίου 2014, σ. 117 σημεία 1-7.
Company Solutec.
Βλέπε αιτιολογική σκέψη 132.
In Amazon's submission of 18 January 2016, p. 11, Amazon further explains that ‘[..] it was logical that the royalty contained a floor based on a percentage of royalties, which incentivized the licensee to maximize revenues (and share in the upside of doing so).
Πρακτικά σύσκεψης διαχειριστών της LuxOpCo στις 9 Απριλίου 2007.
The corollary to that was a cap on the licensee's remuneration (based on a higher percentage of revenues) to ensure that the costs of the licensee were efficiently managed and did not increase too far out of line with revenue growth’.
Πρακτικά σύσκεψης διαχειριστών της LuxOpCo στις 12 Απριλίου 2010 και στις 13 Δεκεμβρίου 2010.
See: http://www.amazon.com/Careers-Homepage/b?ie=UTF8&node=239364011.
Πρακτικά σύσκεψης διαχειριστών της LuxOpCo στις 17 Αυγούστου 2010.
Amazon's submission of 22 July 2016: Amazon's Technology-Centric E-tailing-Business, p. 1.
Πρακτικά σύσκεψης διαχειριστών της LuxOpCo στις 23 Αυγούστου 2010.
As explained in this submission, p. 5, this calculation was made by [Advisor 1] in the 2017 ex post TP report.
Πρακτικά σύσκεψης διαχειριστών της LuxOpCo στις 22 Ιουλίου 2011.
GMS stands for Gross Merchandise Sales, which is total sales through Amazon's websites, i.e. sales in Amazon's own name and sales by third parties through Marketplace.
Πρακτικά σύσκεψης διαχειριστών της LuxOpCo στις 21 Αυγούστου 2007 και στις 12 Οκτωβρίου 2009.
Amazon's submission of 29 May 2017: [Advisor 1] and [Advisor 1]: ‘Economic analysis of the Transfer Pricing approach adopted in the 2003 ATC’, 25 May 2017.
Πρακτικά σύσκεψης διαχειριστών της LuxOpCo στις 9 Ιανουαρίου 2008.
TP Report, p. 25-28, a royalty within a range of [10-15] % to [10-15] %, was considered arm's length.
Πρακτικά σύσκεψης διαχειριστών της LuxOpCo στις 29 Ιανουαρίου 2013 και στις 29 Ιανουαρίου 2014.
2017 ex post TP-report, p. 12: ‘LuxOpCo's aggregate royalty payments to LuxSCS over the period under review are approximately [5-10] % of net sales (or [3-3,5] % of GMS).
Μεταξύ άλλων, εσωτερικό έγγραφο της Amazon: πρακτικά σύσκεψης διαχειριστών της LuxOpCo στις 24 Ιουλίου 2008, στις 18 Μαρτίου 2010, στις 17 Ιανουαρίου 2011 και στις 7 Απριλίου 2011.
This figure is well below the range of royalty rates indicated by the CUP analysis in the [Advisor 2] Report, which are based on the agreement between Amazon and [A] and include adjustments to account for other intangibles (customer referrals) licensed by LuxSCS to LuxOpCo but not made available by Amazon to [A].’
Βουλή των Κοινοτήτων (House of Commons) του Κοινοβουλίου του Ηνωμένου Βασιλείου: προφορικές αποδείξεις οι οποίες παρουσιάστηκαν ενώπιον της επιτροπής δημόσιων λογαριασμών τη Δευτέρα 12 Νοεμβρίου 2012: κατάθεση Cecil: «All the strategic functions for our business in Europe are based in Luxembourg.
2017 ex post TP Report, p. 13: ‘The tax court relied on Amazon's uncontrolled transactions with its M.com business partners for website technology, external trademark comparables for marketing intangibles, and Amazon's uncontrolled transactions for customer referral fees under the Associates and Syndicated Stores programs for customer information’.
That could be our retail business, our third-party-business, our transportation teams, our customer service, HR, finance-»: στη διεύθυνση: https://publications.parliament.uk/pa/cm201213/cmselect/cmpubacc/716/121112.htm.
2017 ex post TP Report, p. 12-13.
Βουλή των Κοινοτήτων (House of Commons) του Κοινοβουλίου του Ηνωμένου Βασιλείου: Report on HMRC's 2011-2012 Accounts (Έκθεση για τους λογαριασμούς του 2011-2012 της φορολογικής και τελωνειακής αρχής του Ηνωμένου Βασιλείου, HMRC) - Γραπτές αποδείξεις της Amazon EU SARL [LuxOpCo] προερχόμενες από τον Andrew Cecil, 13 Νοεμβρίου 2012: «Amazon EU SARL [LuxOpCo] owns the inventory, earns the profits associated with the selling these products to end customers and bears the risk of any loss. From Luxembourg, Amazon EU SARL processes and settles payments from its European customers.», διατίθεται στη διεύθυνση: https://publications.parliament.uk/pa/cm201213/cmselect/cmpubacc/writev/716/m03.htm.
According to Table 1, the royalty rate is an aggregate of the following royalty rates: Technology [3-3,5] %, Marketing Intangibles [1-1,5] %, and Customer Information [0,5-1] % of GMS.
Βλέπε Figure 3 και αιτιολογική σκέψη 180.
The buy-in payment for the customer information determined by the US Tax Court was converted by [Advisor 1] into a royalty rate proportionately to the value of the technology and marketing intangibles.
Βουλή των Κοινοτήτων (House of Commons) του Κοινοβουλίου του Ηνωμένου Βασιλείου: Report on HMRC's 2011-2012 Accounts (Έκθεση για τους λογαριασμούς του 2011-2012 της φορολογικής και τελωνειακής αρχής του Ηνωμένου Βασιλείου, HMRC) — Γραπτές αποδείξεις της Amazon EU SARL προερχόμενες από τον Andrew Cecil, 13 Νοεμβρίου 2012: «Fulfilment and customer service centres located in the UK are operated by Amazon.co.uk Ltd, a UK company.
2017 ex post TP Report, p. 12-13.
Amazon.co.uk Ltd earns a margin on its operating costs for providing services performed in the UK to group companies, primarily to Amazon EU SARL.
2017 ex post TP Report, p. 15-16.
The services provided include fulfilment and logistics services; customer support services; accountancy, tax, legal, human resources, localisation and similar back office services; merchandising and marketing support services; and purchasing assistance.», διατίθεται στη διεύθυνση: https://publications.parliament.uk/pa/cm201213/cmselect/cmpubacc/writev/716/m03.htm.
2017 ex post TP Report, p. 13: ‘The license of the Intangibles from LuxSCS to LuxOpCo is different, as the license comes with a commitment by LuxSCS to maintain, update, and enhance those intangibles through ongoing investments under the CSA.
Βουλή των Κοινοτήτων (House of Commons) του Κοινοβουλίου του Ηνωμένου Βασιλείου: προφορικές αποδείξεις οι οποίες παρουσιάστηκαν ενώπιον της επιτροπής δημόσιων λογαριασμών τη Δευτέρα 12 Νοεμβρίου 2012: κατάθεση Cecil: «The inventory of goods that are in our fulfilment centres across Europe belongs to Amazon EU SARL [LuxOpCo] and does not belong to the local entities that we may have across Europe.»· «Amazon.co.uk is a service company in the UK providing services to Amazon EU SARL [LuxOpCo] for which it receives payment.», διατίθεται στη διεύθυνση: https://publications.parliament.uk/pa/cm201213/cmselect/cmpubacc/716/121112.htm.
Although it is recognized that there is a decay of intangibles over time, these intangibles are replaced by new intangibles from the ongoing investments under the CSA and therefore, no downward adjustment to the royalty paid by LuxOpCo to LuxSCS is necessary’.
Βλέπε επίσης: Βουλή των Κοινοτήτων (House of Commons) του Κοινοβουλίου του Ηνωμένου Βασιλείου: Report on HMRC's 2011-2012 Accounts (Έκθεση για τους λογαριασμούς του 2011-2012 της φορολογικής και τελωνειακής αρχής του Ηνωμένου Βασιλείου, HMRC) — Γραπτές αποδείξεις της Amazon EU SARL [LuxOpCo] προερχόμενες από τον Andrew Cecil, 13 Νοεμβρίου 2012: «Fulfilment and customer service centres located in the UK are operated by Amazon.co.uk Ltd, a UK company.
2017 ex post TP Report, p. 16.
Amazon.co.uk Ltd earns a margin on its operating costs for providing services performed in the UK to group companies, primarily to Amazon EU SARL [LuxOpCo].
By contrast, the 2017 ex post TP report appears to ignore the functional analysis in its application of the CUP method although the functional analysis is considered a determining factor in the comparability analysis; see the 1995 OECD TP Guidelines, paragraph 1.20.
The services provided include fulfilment and logistics services; customer support services; accountancy, tax, legal, human resources, localisation and similar back office services; merchandising and marketing support services; and purchasing assistance.», διατίθεται στη διεύθυνση: https://publications.parliament.uk/pa/cm201213/cmselect/cmpubacc/writev/716/m03.htm.
2017 ex post TP Report, p. 32.
Βλέπε υπόμνημα της Amazon της 22ας Ιουλίου 2016, με τίτλο «Amazon's Technology-Centric E-tailing-Business».
2017 ex post TP Report, p. 30.
Μεταδικαστικό υπόμνημα της Amazon, εκ των υστέρων έκθεση ενδοομιλικής τιμολόγησης του 2017, σ. 34, σημείο 91.
2017 ex post TP Report, p. 33.