natgillin/translations-raw huggingface dataset:
Paragraph 6.18 further provides: ‘It also is important to take into account the value of services such as technical assistance and training of employees that the developer may render in connection with the transfer.
Üks Amazoni töötaja selgitas, et Amazonil kulus Saksamaal [0–10] aastat, et luua [ühe tarnijaga] partnerlussuhe (tunnistus: [asepresident ja Saksamaa äritegevuse piirkondlik juht, Amazon Deutschland Services GmbH, München, Saksamaa], 13. juuni 2014, lk 26, punktid 17–25, lk 27, punkt 1) ja mitmeid aastaid, et luua partnerlussuhe [ühe teise tarnijaga] (Amazoni lõplik protokoll: [asepresident ja Saksamaa äritegevuse piirkondlik juht, Amazon Deutschland Services GmbH, München, Saksamaa], 5. november 2014, punkt 981: 6–10).
Similarly, benefits provided by the licensee to the licensor by way of improvements to products or processes may need to be taken into account’.
Prantsusmaal pidi Amazon tõdema, et mõned tarnijad (nt [tarnija] ja [tarnija]) olid alguses oma toodete Amazoniga müümisele üsnagi vastu, esitasid nõudmisi […] ning nendega püsiva partnerlussuhte loomine võttis kaua aega (Amazoni lõplik protokoll: [kogu Euroopas jaekaubanduse eest vastutav Euroopa jaemüügitegevuse asepresident, LuxOpCo, Luksemburg, endine Prantsusmaa äritegevuse piirkondlik juht, Amazon.fr SAS, Clichy, Prantsusmaa], 5. november 2014, punkt 894: 19–25, punkt 895: 1–9).
See also 2017 OECD TP Guidelines, paragraph 6.112.
Üks Amazoni töötaja nentis, et Ühendkuningriigis tuli tarnijatega (nt [tarnijatega]) kokkulepeteni jõudmiseks pidada pikki ja üksikasjalikke läbirääkimisi (Amazoni lõplik protokoll: [finantsdirektor, Amazon Instant Video Limited, London, Ühendkuningriik, endine finantsjuht ja finantsdirektor, Amazon.co.uk, London, Ühendkuningriik], 5. november 2014, punkt 1100: 16–25, punkt 1101: 1–3).
See Recital 206.
Lisaks eelistasid paljud tarnijad oma toodete müümisel tagada tarbijatele füüsilist kontakti, mida veebipõhisel jaemüüjal nagu Amazon on raske pakkuda.
As specified in Recital 429.
Sellest kitsendusest lähtudes tarnijad […] (Amazoni lõplik protokoll: [finantsdirektor, Amazon Instant Video Limited, London, Ühendkuningriik, endine finantsjuht ja finantsdirektor, Amazon.co.uk, London, Ühendkuningriik], 5. november 2014, punkt 1101: 21–25, punkt 1102: 1).
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.
Amazoni sisedokument: „European Fulfillment Network (EFN)“, lk 1: […].
See Amazon's submission of 21 August 2015, annex 5.
Amazoni lõplik versioon: [rahvusvahelise müügi valdkonna asepresident, Amazon Corporate LLC, USA, endine Euroopa kolmandate pooltega (nt platvormiga Marketplace) seotud äritegevuse juht, LuxOpCo, Luksemburg], 4. november 2014, punkt 772: 8–25: „Yeah, it did not.
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:
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“.
performs and controls all of the functions [..] related to the development, enhancement, maintenance, protection and exploitation of the intangible;
Tunnistus: [asepresident ja Saksamaa äritegevuse piirkondlik juht, Amazon Deutschland Services GmbH, München, Saksamaa], 13. juuni 2014, lk 123, punktid 2–25, lk 124, punktid 2–9.
provides all assets, including funding, necessary to the development, enhancement, maintenance, protection, and exploitation of the intangibles; and
Amazoni lõplik versioon: [rahvusvahelise müügi valdkonna asepresident, Amazon Corporate LLC, USA, endine Euroopa kolmandate pooltega (nt platvormiga Marketplace) seotud äritegevuse juht, LuxOpCo, Luksemburg], 4. november 2014, punkt 771: 14–25, punkt 776: 11–15, 24–25, punkt 777: 1–25, punkt 778: 4–9, punkt 779: 12–21: kirjeldab värbajate tööd potentsiaalsete müüjatega kriitilist tähtsust omavana, sest värbajad tegid müüjate jaoks ära suurema osa tööst, aidates neil kaupa pakkuda ja uusi tooteid veebisaidile lisada.
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.
Amazoni lõplik versioon: [rahvusvahelise müügi valdkonna asepresident, Amazon Corporate LLC, USA, endine Euroopa kolmandate pooltega (nt platvormiga Marketplace) seotud äritegevuse juht, LuxOpCo, Luksemburg], 4. november 2014, punkt 780: 5–25, punkt 781: 1–24.
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.
Vt ka Amazoni lõplik protokoll: [rahvusvahelise müügi valdkonna asepresident, Amazon Corporate LLC, USA, endine Euroopa kolmandate pooltega (nt platvormiga Marketplace) seotud äritegevuse juht, LuxOpCo, Luksemburg], 4. november 2014, punkt 827: 18–23:„[…] the team in Luxembourg, the onboarding team played a really big role of, like, you know, working and building.
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’.
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“.
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.
Amazoni lõplik versioon: [rahvusvahelise müügi valdkonna asepresident, Amazon Corporate LLC, USA, endine Euroopa kolmandate pooltega (nt platvormiga Marketplace) seotud äritegevuse juht, LuxOpCo, Luksemburg], 4. november 2014, punkt 829: 24–25, punkt 830: 1–12.
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.’
Amazoni lõplik versioon: [rahvusvahelise müügi valdkonna asepresident, Amazon Corporate LLC, USA, endine Euroopa kolmandate pooltega (nt platvormiga Marketplace) seotud äritegevuse juht, LuxOpCo, Luksemburg], 4. november 2014, punkt 782: 3–17.
See also 2010 OECD TP Guidelines, paragraph 2.33 and 2017 OECD TP Guidelines, paragraph 2.39.
Amazoni sisedokument: „3 Year Plan: International Merchant Services“, juuli 2009, lk 28.
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.
Amazoni lõplik versioon: [rahvusvahelise müügi valdkonna asepresident, Amazon Corporate LLC, USA, endine Euroopa kolmandate pooltega (nt platvormiga Marketplace) seotud äritegevuse juht, LuxOpCo, Luksemburg], 4. november 2014, punkt 803: 11–25: „[…]new countries like Spain, Italy […] We're still in this process of calling sellers and building the ecosystems“.
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. […]’.
Amazoni sisedokument: „3 Year Plan: International Merchant Services“, juuli 2009, lk 29.
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 […]’.
Amazoni sisedokument: „3 Year Plan: International Merchant Services“, juuli 2009, lk 2.
See Table 9.
Amazoni lõplik versioon: [rahvusvahelise müügi valdkonna asepresident, Amazon Corporate LLC, USA, endine Euroopa kolmandate pooltega (nt platvormiga Marketplace) seotud äritegevuse juht, LuxOpCo, Luksemburg], 4. november 2014, punkt 803: 24–25.
See Table 9 and Recital 474.
Vt põhjendus 168 ja Amazoni 29. mail 2017 esitatud teave, 2010. aasta ex post siirdehindade aruande lk 24–25.
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.
Amazoni lõplik versioon: [rahvusvahelise müügi valdkonna asepresident, Amazon Corporate LLC, USA, endine Euroopa kolmandate pooltega (nt platvormiga Marketplace) seotud äritegevuse juht, LuxOpCo, Luksemburg], 4. november 2014, punkt 808: 1–13: „So clearly we learned in the U.S. that low prices are really important.
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).
That's very clear.
See footnote 176 and 178 for explanation of interdependence between the royalty and the Credit Facility.
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.
2010 OECD TP Guidelines, paragraph 9.23 and 9.26.
So the learnings of what might happen with low prices would probably, you know, have learned from the US, maybe, maybe not.
See also 1995 OECD TP Guidelines, paragraph 1.25-1.27 and 2017 OECD TP Guidelines, paragraph 1.61, 1.65 and 1.70.
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“.
2010 OECD TP Guidelines, paragraph 9.29.
Tunnistus: [tootehalduse ja jaemüügi valdkonna vanemasepresident, Amazon Corporate LLC, USA], 18. september 2014, lk 41, punktid 9–10.
See also 1995 OECD TP Guidelines, paragraph 1.26 and 2017 OECD TP Guidelines, paragraph 1.64.
Vt ka Amazoni lõplik protokoll: [kogu Euroopas jaekaubanduse eest vastutav Euroopa jaemüügitegevuse asepresident, LuxOpCo, Luksemburg, endine Prantsusmaa äritegevuse piirkondlik juht, Amazon.fr SAS, Clichy, Prantsusmaa], 5. november 2014, punkt 909: 22–25, punkt 910: 1–2: „Pricing is totally local.
2010 OECD TP Guidelines, paragraph 9.23.
Pricing is driven at Amazon by our willingness to be the bestvalue 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 also 1995 OECD TP Guidelines, paragraph 1.25 and 2017 OECD TP Guidelines, paragraph 1.61 and 1.65.
Amazoni kohtujärgne kokkuvõte, lk 31, punkt 79.
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.’
Komisjoni, Amazoni ja Luksemburgi esindajate 26. mail 2016 toimunud kohtumise lühiprotokolli lk 3.
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.
Amazoni sisedokument: 1. maist 2006 kehtiv „EU Policies and Procedures Manual“, lk 5.
Analysis is required to determine to what extent each party bears such risks’.
Amazoni 14. märtsil 2017 esitatud teave, mis kannab kuupäeva 4. aprill 2017.
See also 2017 OECD TP Guidelines, paragraph 1.59 -1.60.
Amazoni lõplik versioon: [rahvusvahelise müügi valdkonna asepresident, Amazon Corporate LLC, USA, endine Euroopa kolmandate pooltega (nt platvormiga Marketplace) seotud äritegevuse juht, LuxOpCo, Luksemburg], 4. november 2014, punkt 831: 5–10.
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.
Amazoni lõplik versioon: [asepresident ja Saksamaa äritegevuse piirkondlik juht, Amazon Deutschland Services GmbH, München, Saksamaa], 5. november 2014, punkt 984: 5–25.
In this regard, the parties' conduct should generally be taken as the best evidence concerning the true allocation of risk.’
Tunnistus: [asepresident ja Saksamaa äritegevuse piirkondlik juht, Amazon Deutschland Services GmbH, München, Saksamaa], 13. juuni 2014, lk 50, punktid 6–13.
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.’
Amazoni lõplik versioon: [kogu Euroopas jaekaubanduse eest vastutav Euroopa jaemüügitegevuse asepresident, LuxOpCo, Luksemburg, endine Prantsusmaa äritegevuse piirkondlik juht, Amazon.fr SAS, Clichy, Prantsusmaa], 5. november 2014, punkt 939: 23–25, punkt 940: 1–2.
See also 2010 OECD TP Guidelines, paragraph 1.67 and 9.14.
Amazoni lõplik versioon: [finantsdirektor, Amazon Instant Video Limited, London, Ühendkuningriik, endine finantsjuht ja finantsdirektor, Amazon.co.uk, London, Ühendkuningriik], 5. november 2014, punkt 1104: 6–25, punkt 1105: 1–2.
2017 OECD TP Guidelines, paragraph 1.88.
Vt ka tunnistus: [asepresident ja Saksamaa äritegevuse piirkondlik juht, Amazon Deutschland Services GmbH, München, Saksamaa], 13. juuni 2014, lk 49, punktid 18–25: Amazoni klientidele Saksamaal on hinnast olulisem asjaolu, et „Amazon toimib“, st täidab oma lubaduse.
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).
See on vastupidine Ameerika Ühendriikidele, kus hind on kõige olulisem tegur: „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.
See Recital 116 and Table 13 (Functions and Risks).
Where in the U.S., people would say Amazon has great prices, right?“ Tunnistus: [asepresident ja Saksamaa äritegevuse piirkondlik juht, Amazon Deutschland Services GmbH, München, Saksamaa], 13. juuni 2014, lk 151, punktid 10–14: Amazoni reklaam Saksamaal ei oleks kunagi suunatud hinnale, sest see omab vähem tähtsust: „In the U.S. at that time you would show a commercial based on price, right, Amazon attractive prices.
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.
And I said that in Germany that would be meaningless, because our largest category would not have attractive prices […].“
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.
Amazoni sisedokument: Prantsusmaa kliente käsitlev aruanne „Amazon Who Is Our Customer“, juuni 2016, lk 5–6.
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.
Amazoni lõplik protokoll: [asepresident ja Saksamaa äritegevuse piirkondlik juht, Amazon Deutschland Services GmbH, München, Saksamaa], 5. november 2014, punkt 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 a case paragraph 1.65 allows a tax administration to not recognise the structure adopted by the parties’.
That would mean we would be adding pictures and product description.
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.
We would work on customer reviews and – that are visible changes on the website“.
See Table 14.
Tunnistus: [asepresident ja Saksamaa äritegevuse piirkondlik juht, Amazon Deutschland Services GmbH, München, Saksamaa], 13. juuni 2014, lk 34, punktid 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.
See footnote 409, which reproduces 2010 OECD TP Guidelines, paragraph 9.24.
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 Recitals 363 and following.
Amazoni lõplik protokoll: [e-kaubanduse platvormi asepresident], 24. oktoober 2014, punkt 215: 8–23: […].
‘Constant development of the Intangibles is critical to Amazon European business' success (or failure).
Amazoni lõplik versioon: [rahvusvahelise jaemüügi valdkonna asepresident, Amazon Corporate LLC, USA, endine kogu Euroopas jaekaubanduse eest vastutav Euroopa jaemüügitegevuse juht, LuxOpCo, Luksemburg], 3. november 2014, punkt 493: 8–25, punkt 494: 1–5: […].
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.
Amazoni lõplik versioon: [rahvusvahelise jaemüügi valdkonna asepresident, Amazon Corporate LLC, USA, endine kogu Euroopas jaekaubanduse eest vastutav Euroopa jaemüügitegevuse juht, LuxOpCo, Luksemburg], 3. november 2014, punkt 503: 24–25, 504: 1–25: […].
License Agreement, paragraph 1.5 (Licensed Purpose).
Tunnistus: [asepresident ja Saksamaa äritegevuse piirkondlik juht, Amazon Deutschland Services GmbH, München, Saksamaa], 13. juuni 2014, lk 35, punktid 5–18: […].
Amazon submission of 7 June 2017, p. 2-3.
Amazoni lõplik versioon: [asepresident ja Saksamaa äritegevuse piirkondlik juht, Amazon Deutschland Services GmbH, München, Saksamaa], 5. november 2014, punkt 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.
See Recital 199.
It's a German store with German people, fulfilled out of Germany, where you reach German customer service.
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).
You work with all the things that you're familiar in Germany.
See Recital 104.
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 Recital 436, which shows that it is the parties' actual conduct and not the contractual arrangements that prevail in transfer pricing.
Tunnistus: [asepresident ja Saksamaa äritegevuse piirkondlik juht, Amazon Deutschland Services GmbH, München, Saksamaa], 13. juuni 2014, lk 49, punktid 7–18.
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.
Amazoni kohtujärgne kokkuvõte, lk 31, punkt 80.
License Agreement, paragraph 4.3: ‘Termination After Failure to Cure for Failure of Performance.
Vt ka tunnistus: [tootehalduse ja jaemüügi valdkonna vanemasepresident, Amazon Corporate LLC, USA, endine asepresident/ülemaailmse äritegevuse peadirektor, Amazon Corporate LLC, USA], 15. juuli 2014, lk 25, punktid 18–23: „So because the networks are different, you would want to have supply chain people that understand the individual network.
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’.
Supply chain people in the US for the US network; supply chain people to understand the European network; supply chain people to understand the European network“.
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.
Amazoni lõplik protokoll: [tootehalduse ja jaemüügi valdkonna vanemasepresident, Amazon Corporate LLC, USA], 4. november 2014, punkt 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.