natgillin/translations-raw huggingface dataset:
In accordance with the definition of control as reflected in paragraphs 1.65 and 1.66 of these Guidelines, exercising control over a specific financial risk requires the capability to make the relevant decisions related to the risk bearing opportunity, in this case the provision of the funding, together with the actual performance of these decision making functions. In addition, the party exercising control over the financial risk must perform the activities as indicated in paragraph 1.65 and 1.66 in relation to the day-to-day risk mitigation activities related to these risks when these are outsourced and related to any preparatory work necessary to facilitate its decision making, if it does not perform these activities itself’.
At that time we had to deal with Royal Mail, and Deutsche Post or LaPoste.
For instance, LuxOpCo's employees from the EU Retail Pricing Committee are responsible for setting the pricing guidelines and approving all retail pricing on the EU websites.
There was not much alternative.
See Amazon Internal Document: EU Policies and Procedures Manual, effective 1 May 2006, p. 5.
Some small couriers were starting to grow, but we had to negotiate with the quality of service, the type of the support, and the type of delivery with the three big players in those three countries“.
As explained in Recital 104, the only income of LuxSCS is the royalty and interest payments from its subsidiaries.
Tunnistus: [tootehalduse ja jaemüügi valdkonna vanemasepresident, Amazon Corporate LLC, USA, endine asepresident/ülemaailmse äritegevuse peadirektor, Amazon Corporate LLC, USA], 15. juuli 2014, lk 37, punktid 2–7, lk 55 punktid 22–25, lk 126, punktid 24–25, lk 127, punktid 1–8: „The physical process in the UK and Germany had been designed by, principally by a German team.
See Recital 183 and footnote 177.
And that process just was totally different from the one that was principally Crisplant-based“.
See Table 12.
Tunnistus: [tootehalduse ja jaemüügi valdkonna vanemasepresident, Amazon Corporate LLC, USA, endine asepresident/ülemaailmse äritegevuse peadirektor, Amazon Corporate LLC, USA], 15. juuli 2014, lk 56, punktid 13–15: „So they were – those two were very different, even though the physical processes was the same in both plants“.
License Agreement, paragraph 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] whether existing under intellectual property, unfair competition or trade secret laws, or under statute or at common law or equity, including but not limited to: (i) copyrights and author's rights (including but not limited to reviews and editorial content), trade secrets, trademarks, patents, inventions, designs, logos, and trade dress, look and feel, ‘moral rights,’ mask works, rights of personality, publicity or privacy, rights in associate or vendor information, rights in customer information (including but not limited to customer lists and customer data), and any other intellectual property and proprietary rights (including but not limited to rights in databases, marketing strategies and marketing surveys); (ii) any application or right to apply for any of the rights referred to in this clause; and (iii) any and all renewals, extensions, future equivalents and restorations thereof, now or hereafter in force and effect; (b) any and all intellectual property licensed, transferred or assigned to Amazon EHT [LuxSCS] by any third party or Affiliate; and (c) any and all Derivative Works assigned to Amazon EHT [LuxSCS] pursuant to Section 2.1(b) ’.
Tunnistus: [asepresident ja Saksamaa äritegevuse piirkondlik juht, Amazon Deutschland Services GmbH, München, Saksamaa], 13. juuni 2014, lk 64, punkt 25, lk 65, punktid 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.
Pursuant to the License Agreement, paragraph 2.1 (a), LuxOpCO was irrevocably granted an exclusive license ‘solely for the Licensed Purpose, to: (i) make, use, reproduce, copy, modify, translate, integrate into or extract from a database and create derivative works of Amazon EHT [LuxSCS] Intellectual Property; (ii) publicly perform or display, import, broadcast, transmit, distribute and communicate to the public by any means whatsoever, including but not limited to wire or wireless transmission process, using broadcasting, satellite, cable or network, license, offer to sell, and sell, rent, lease or lend originals and copies of, and otherwise commercially or non-commercially exploit any Amazon EHT [LuxSCS] Intellectual Property (and derivative works thereof)’.
That's what determines the size and the equipment, but then operations figures out the layout of the building and when and where to build it, so I do not pick the land.
The ‘Licensed Purpose’ is set out in paragraph 1.5 as ‘(a) operating any and all World Wide Web sites accessed via the European Country code top level domains (including but not limited to.de,.uk, and.fr) for the sale of goods or services where any person or entity (including but not limited to Amazon.com, Inc. or any of its Affiliates) is the seller of record for such goods or services, (b) using Amazon EHT [LuxSCS] Intellectual Property for the purposes of providing World Wide Web services to any third party or Affiliate that contracts for such services with respect to a World Wide Web site that utilizes a European Country code top level domain, and (c) using Amazon EHT [LuxSCS] Intellectual Property within the European Country geographic territory for any other purpose.’
I do not build the building, but I tell them I'm gonna sell washing machines, which makes a huge difference in the shelving than selling books“.
The Licensed purpose is identical with the Licensed Purpose for the license rights received by LuxSCS under the CSA (CSA, paragraph 1.13).
Tunnistus: [asepresident ja Saksamaa äritegevuse piirkondlik juht, Amazon Deutschland Services GmbH, München, Saksamaa], 13. juuni 2014, lk 110, punktid 22–25, lk 111, punktid 2–9: „[…] andsin edasi prognoosid, mis põhinesid oodataval valiku laienemisel ja täiendustel, ning nemad määrasid kindlaks, kui palju ruutmeetreid […]“; lk 176, punktid 19–25, lk 177, punktid 2–4, lk 178, punktid 2–7: „[…]I'm setting the biggest guidance by saying we going to sell washing machines or books and then everything follows that strain, and the cost and the margin calculation would be highly determined on that input“.
License Agreement, paragraph 2.3: ‘Maintenance.
Saksamaal palus Amazon.de oma jaemüügimeeskonnal töötada koos tarnijatega välja tõhusaim meetod kaupade saatmiseks ja kättetoimetamiseks.
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.
Tunnistus: [asepresident ja Saksamaa äritegevuse piirkondlik juht, Amazon Deutschland Services GmbH, München, Saksamaa], 13. juuni 2014, lk 166, punktid 2–5 ja lk 137, punktid 16–23: „So, this is the team that I, for example, sent to the inbox to make their life more efficient because I have the relation to the vendor and can change the vendor behaviour […]“ et „So, this would be people from, from my retail team that would be on the dock engineering the inbound, right?
AEU [LuxOpCo] shall take all necessary actions to maintain such rights’.
Like, if you sign up vendors you want to, you want to teach them how to deliver so that our fulfilment center can efficiently handle the product“.
License Agreement, paragraph 9.2: ‘Preventing Infringement. (a) AEU [LuxOpCo] shall, at its sole expense, use its best efforts to prevent, investigate, and prosecute any unauthorized use of any Amazon EHT [LuxSCS] Intellectual Property.
Amazoni lõplik versioon: [finantsdirektor, Amazon Instant Video Limited, London, Ühendkuningriik, endine finantsjuht ja finantsdirektor, Amazon.co.uk, London, Ühendkuningriik], 5. november 2014, punkt 1108: 25, punkt 1109: 1–19.
AEU [LuxOpCo] agrees to promptly inform Amazon EHT of any such unauthorized use that comes to the AEU's [LuxOpCo's] attention.
Tunnistus: [asepresident ja Saksamaa äritegevuse piirkondlik juht, Amazon Deutschland Services GmbH, München, Saksamaa], 13. juuni 2014, lk 88, punktid 13–25, lk 89, punktid 2–13: „That's just a small piece of innovation.
To facilitate coordination of enforcement activities, AEU [LuxOpCo] shall consult with Amazon EHT [LuxSCS] before undertaking any actions to prevent such unauthorized use of Amazon EHT [LuxSCS] Intellectual Property. (b) AEU [LuxOpCo] may, at its sole expense, institute and conduct suits to protect its rights under this Agreement against infringement and may retain all recoveries from any such suits.’.
No, innovation is not always inventing Kindle.
Amazon confirmed the active role of LuxOpCo in respect of the protection of the Intangibles in Europe in its letter of 7 June 2017: ‘[…] under the License Agreement, LuxOpCo had to use its best efforts to prevent, investigate, and prosecute any unauthorised use of the licensed intangibles and to undertake action in this respect, as well as to institute and to conduct suits to protect its rights under the License Agreement against infringement’.
Innovation is make a process work for specific customer behavior that is existing“.
License Agreement, paragraph 4.1: ‘Term.
Vt Amazoni 8. veebruaril 2017 LuxOpCo rahastamise ja selle kasutamise otstarbe kohta esitatud teabe lk 2 ning põhjendus 183.
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”). ’
Kui vastavate funktsioonide täitmine telliti alltöövõtu korras ELi kohalikelt tütarettevõtjatelt, maksti tütarettevõtjatele hüvitist kulupõhiselt, mis tähendab, et LuxOpCo kattis tegelikult vastavate ülesannetega seotud kulud.
Paragraphs 4.2-4.3 provides that the agreement may only be terminated in the case of (i) change in control or substantial encumbrance, or (ii) after one of the parties failure to cure for its failure of performance.
2013. aastal kuni [400–500] miljonit eurot.
License Agreement, paragraphs 2.1(a) (Exclusive Intellectual Property License Grant), 2.1(b) (Derivative Works) and 2.4 (Ownership).
Vt põhjendus 343.
License Agreement, paragraph 2.1(b) (Derivative Works).
Vt tabel 6.
Minutes of the managers' meeting of LuxOpCo on 21 June 2005.
Vt tabel 5: „Transpordikulude katmine ja teenuse Prime tellimus“.
Minutes of the managers' meeting of LuxOpCo on 29 January 2013, 3 June 2013 and 9 December 2014.
Kuigi Prime pakub peale tasuta tarne veel mitmesuguseid teenuseid, loeti immateriaalsest varast kasu saavate kulukategooriate välja selgitamise otstarbel teenuse Prime tellimustest tulenev tulu konservatiivselt 100 % ulatuses vaid transpordikulusid katvaks.
EU Policies and Procedures Manual, effective 1 May 2006, p. 21.
Vt põhjendus 339.
The minutes of the IP Steering Committee were provided to the Commission with the Amazon's submissions of 22 July 2016 and 11 April 2017.
Vt põhjendus 428, tabel 3 ja tabel 6.
4270: 13-25: ‘Q. […] the IP steering committee meetings.
Sellistes olukordades oleneb ettevõtja suutlikkus osaleda turundustegevustest tuleneva potentsiaalse tulu jagamises konkreetsetest õigustest, mis tal kaubamärkide või ärinimedega seonduvalt on.
Was there a procedure for those? […] A. We would meet annually.
Selles kontekstis on võivad reklaami ja kampaaniatega seotud kulud kaubamärgi väärtuse alalhoidmises olulist rolli mängida.
I would come in and do a presentation of intellectual property changes, some of the disputes that were ongoing.
Punkt 6.36 sisaldab järgmist illustratiivset näidet: „Kui turustaja kannab reaalselt oma turundustegevuste kulusid (st puudub kokkulepe, et omanik kompenseeriks need kulud), siis on küsimus selles, kui suurel määral turustaja osaleb nendest tegevustest tuleneva potentsiaalse tulu jagamises. Üldiselt sõltub turuväärtuse tehingutes selle osapoole võimalus, kes ei ole turundusliku mittemateriaalse vara seaduslik omanik, teenida hilisemat tulu selle mittemateriaalse vara väärtust tõstvatest turundustegevustest peamiselt selle osapoole õiguste olemusest.
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. We would go through these with the business leaders, the technology leaders, and they would approve or reject the ideas or our recommendations.’
Näiteks võib turustajal olla võimalus saada tulu kaubamärgi väärtuse arendamiseks tehtud investeeringutest oma käibe ja turuosa pealt, kui kaubamärgiga kaitstud toote puhul on sõlmitud pikaajaline ainuõigusliku müügi leping.
Deposition [Senior Vice President, Product Management-Retail, Amazon Corporate LLC, US, former Vice President/General Manager Worldwide Operations, Amazon Corporate LLC, US], 15 July 2014, p. 117, par.
Taolistel juhtudel tuleb turustaja tulude osa määrata tingimustel, mis mitteseotud turustaja võrreldavas olukorras saavutaks. Mõnedel juhtudel võib turustaja oma turundustegevuste edendamiseks kanda erakorralisi turunduslikke kulusid, mida mitteseotud turustaja sarnaste õiguste korral ei kannaks. Mitteseotud turustaja võib sellisel juhul nõuda kaubamärgi omaniku käest täiendavat tulu, näiteks toote ostuhinna või kasutustasu määra vähendamise kaudu“.
8-13.
Vt ka 2017. aasta OECD siirdehindade alaste suuniste VI peatüki lisa: „Immateriaalset vara puudutavad näited“, 10. näide.
See also Deposition [Senior Vice President Product Management – Retail, Amazon Corporate LLC, US], 18 September 2014, p. 29, par.
Nagu on selgitatud põhjenduses 433, on LuxSCSi ainus oluline sissetulekuallikas LuxOpColt saadav litsentsitasu.
9-16: […] and Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], 4 November 2014, par.
Amazoni 29. mail 2017 esitatud teave, 2017. aasta ex post siirdehindade aruande lk 29.
823: 1-13 and 17-21: […].
Litsentsilepingu punkt 7 („Tagatiste puudumine“).
See Amazon Post trial brief, p. 20, par.
Nagu on selgitatud 2017. aasta ex post siirdehindade aruande leheküljel 23: „Euroopa äritegevuse olulisim aspekt oli laoseisu tõhus haldamine, sest inventari kuulusid miljonid kolmandast isikust müüjatelt edasimüügi otstarbel ostetud kaubaartiklid“.
43-46.
Nagu on selgitatud 2010. aasta OECD siirdehindade alaste suuniste punktis 9.12: „[…] maksuhalduril on õigus vaidlustada seotud ettevõtjate vaheline näiline lepingujärgne riski jaotamine, kui see ei ole vastavuses tehingu majandusliku sisuga.
See also Deposition [Senior Vice President Product Management – Retail, Amazon Corporate LLC, US], 18 September 2014, p. 113, par.
Seetõttu on seotud ettevõtjate vahelise riski jaotamise ja selle siirdehindade määramisele avalduva mõju hindamisel oluline nii vaadata üle lepingu tingimused kui ka käsitleda alljärgnevaid küsimusi:
23-25, p. 114, par.
kas seotud ettevõtjate käitumine on kooskõlas lepingujärgse riski jaotamisega […],
1-2: […].
kas kontrollitud tehingu puhul vastab riski jaotamine reaalturuväärtuse põhimõttele ([…]) ning
Deposition [Senior Vice President, Product Management-Retail, Amazon Corporate LLC, US, former Vice President/General Manager Worldwide Operations, Amazon Corporate LLC, US], 15 July 2014, p. 74, par.
millised on riski jaotamise tagajärjed ([…])“.
8-13, p. 77, par.
5. jaanuaril 2009 jõustunud kulude jagamise lepingu punkt 2.3 ja tõend B („Funktsioonid ja riskid“).
14-29.
Tabel 4 annab üksikasjaliku ülevaate LuxOpCo käibevaraga seonduvatest väärtuse korrigeerimistest ja kehtestatud sätetest.
Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], 4 November 2014, par.
2017. aasta ex post siirdehindade aruande lk 29.
824: 12-25, par.
1995., 2010. ja 2017. aasta OECD siirdehindade alaste suuniste punkt 7.14.
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?
Vt allmärkus 274.
A. 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.’
See, kas kontserni kuuluva ühe seotud ettevõtja poolne vastavate teenuste teisele seotud ettevõtjale osutamine eeldab tasu maksmist, oleneb konkreetsete faktiliste ja muude asjaolude analüüsi tulemustest ning eelkõige sellest, kas vastavad grupisisesed „riskijuhtimise“ teenused tõid LuxOpCole kasu (või oodatavat kasu).
For some products, the experiences from the US market can be useful for Europe, such as for Kindle, because US customers adapt quicker to new technology, but this cannot be generalised, as Americans prefer different brands (see Deposition [Vice President and Country Manager Germany, Amazon Deutschland Services GmbH, Munich, Germany], 13 June 2014, p. 93, par.
Vt 1995., 2010. ja 2017. aasta OECD siirdehindade alaste suuniste punkt 7.29.
9-25).
Amazoni 27. veebruaril 2017 esitatud teabe lk 12.
However, launching Kindle in Europe was a huge initiative for the local teams to ensure content rights and actually sell the Kindle in each country (see Amazon Post trial brief, p. 109, par.
Amazoni 27. veebruaril 2017 esitatud teabe lk 13.
345).
Amazoni 27. veebruaril 2017 esitatud teabe lisa 32–9.
Deposition [Senior Vice President Product Management – Retail, Amazon Corporate LLC, US], 18 September 2014, p. 112, par.
Nagu on selgitatud põhjenduses 163.
9-20.
Amazon ei pea mainitud riske oma 27. veebruaril 2017 esitatud teabes siiski kriitilist tähtsust omavaks.
Deposition [Senior Vice President Product Management – Retail, Amazon Corporate LLC, US], 18 September 2014, p. 112, par.
Kulude jagamise lepingu punkt 9.12 („Rikkumiste tõkestamine“).
24-25, p. 113, par.
Vt 2010. aasta OECD siirdehindade alaste suuniste punkt 2.2: „siirdehindade määramise meetodi valimise eesmärk on selgitada välja konkreetsele juhtumile asjakohaseim meetod“.
1-7, p. 114, par.
Vt ka 1995. aasta OECD siirdehindade alaste suuniste punkt 1.42.
25, p. 115, par.
Amazoni 4. mail 2015 esitatud teabe lk 3–4 ja Amazoni 31. juulil 2015 esitatud teabe lk 2–3.
1-2.
Vt 1995. aasta OECD siirdehindade alaste suuniste I peatüki C osa ja 2010. aasta OECD siirdehindade alaste suuniste I peatüki jaotis D.1.2.
Deposition [Senior Vice President Product Management – Retail, Amazon Corporate LLC, US], 18 September 2014, p. 113, par.
1995. aasta OECD siirdehindade alaste suuniste punkt 1.17 sisaldab selles kontekstis järgmisi juhiseid: „Nagu eelpool juba nimetatud, tuleb taolistes võrdlustes arvesse võtta võrreldavate tehingute või ettevõtjate vahel esinevad olulised erinevused.
13-19.
Et määratleda tehingute tegelikku võrreldavuse astet ning määrata kindlaks turutingimustele sarnase olukorra saavutamiseks vajalike korrigeerimiste mahtu, tuleb omavahel võrrelda tehingute või ettevõtjate neid omadusi, millest turuväärtus oleneb.
Amazon's submission of 6 March 2017, Annex 28a: list of Amazon's employees since 1997, number of jobholders employed in Luxembourg with the job code starting with T.
Oluliste omaduste hulgas on üleantava vara või osutatavate teenuste omadused, osapoolte ülesanded (võttes arvesse kasutatud vara ning võetud riskid), lepingutingimused, majanduslikud tingimused, milles osapooled on, ning nende poolt järgitav äristrateegia. […]“.
For localisation and translation, the team used a translation tool, developed by Amazon employees in Europe in collaboration with a team in the US.
Neile „omadustele“ viidatakse sageli kui viiele võrreldavuse tegurile.
See Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], 4 November 2014, par.
Vt ka 2010. ja 2017. aasta OECD siirdehindade alaste suuniste punkt 1.36.
830: 9-12 and 17-21, par.
Vt jagu 2.1.2.3.
831: 2-5.
1995. aasta OECD siirdehindade alaste suuniste punkt 1.19: „Omadused, mida tuleks arvesse võtta: […] mittemateriaalse vara korral tehingu vorm (näiteks litsentsi andmine või vara müük), vara liik (näiteks patent, kaubamärk või oskusteave), õiguste kaitse aeg ja ulatus ning vara kasutamisest eeldatav kasu“.
Amazon submission of 22 January 2016, p. 3.
Vt põhjendus 220, mis annab ülevaate Amazoni selgitusest selle kohta, miks M.com-i lepingute alusel litsentsitud intellektuaalomand erineb litsentsilepingu alusel litsentsitud immateriaalsest varast.
Amazon Final Transcripts [Senior Vice President Worldwide Application Software, former Vice President/General Manager North America Media and Video], 21 November 2014, par.
Vt ka [A] lepingut käsitlevat põhjendust 223.
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.
Nagu on täiendavalt selgitatud Amazoni 31. juulil 2015 esitatud teabes: „Customer data is never licensed out to third parties. Moreover, third-party use under license of the Amazon trademarks and the Amazon logo in Europe is limited to marketing and similar materials that have been approved in advance by LuxOpCo. These limited licenses are revocable, royalty-free, non-transferable and non-assignable“.
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.’; Deposition [Vice President and Country Manager Germany, Amazon Deutschland Services GmbH, Munich, Germany], 13 June 2014, p. 16, par.
See kehtib ka [G] lepingu puhul, samas kui teistele lepingutele viidatakse terminiga […] [H] ja [B] puhul ning terminiga […] [I] korral.
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.’; and Amazon Final Transcripts [Senior Vice President Worldwide Application Software, former Vice President/General Manager North America Media and Video] 21 November 2014, par.
Nagu on selgitatud põhjenduses 309, järeldasid Luksemburgi esindajad samuti, et neid lepinguid (muu hulgas [A] lepingut) ei saa kasutada võrreldava kontrollimata hinna analüüsi otstarbel, sest need lepingud kajastavad ärimudelit, mis erineb LuxSCSi ja LuxOpCo vahel loodud mudelist.
4620: 17-19: ‘Q: And a functional specification, you describe what you want consumers to experience.
Vt põhjendus 253.
A: Yes’.
Vt 1995. aasta OECD siirdehindade alaste suuniste punkt 1.15, 2010. ja 2017. aasta OECD siirdehindade alaste suuniste punkt 1.33.
Deposition [Vice President and Country Manager Germany, Amazon Deutschland Services GmbH, Munich, Germany], 13 June 2014, p. 59, par.
Amazoni 29. mail 2017 esitatud teabe lk 5.