natgillin/translations-raw huggingface dataset:
The return ultimately retained by or attributed to the legal owner depends upon the functions it performs, the assets it uses, and the risks it assumes, and upon the contributions made by other MNE [multinational enterprise] group members through their functions performed, assets used, and risks assumed’.
Tunnistus: [rahvusvahelise jaemüügi valdkonna asepresident, Amazon Corporate LLC, USA, endine kogu Euroopas jaekaubanduse eest vastutav Euroopa jaemüügitegevuse juht, LuxOpCo, Luksemburg], 7. mai 2014, tunnistuse tõend nr 46, lk 10.
2017 OECD TP Guidelines, Chapter VI, and BEPS Actions 8-10 Final Report, p. 141-160.
Amazoni sisedokument: „EFN 2013“, OP1, lk 7.
1995, 2010 and 2017 OECD TP Guidelines, paragraph 7.2.
Amazoni kohtujärgne kokkuvõte, lk 120–121, punktid 323–330.
[306] 1995, 2010 and 2017 OECD TP Guidelines, paragraph 7.29.
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: 24–25, punkt 494: 1–5.
1995, 2010 and 2017 OECD TP Guidelines, paragraphs 7.9 and 7.10.
Amazoni kohtujärgne kokkuvõte, lk 120–121, punktid 323–330.
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.
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 897: 15–25, punkt 898: 1–4.
2010 JTPF report, paragraphs 59-60.
Amazoni lõplik versioon: [asepresident ja Saksamaa äritegevuse piirkondlik juht, Amazon Deutschland Services GmbH, München, Saksamaa], 5. november 2014, punkt 984: 6–15.
2010 JTPF report, paragraph 62.
Packstation on ettevõtja DHL Saksamaa allüksuse käitatav pakiautomaatide võrgustik, mis võimaldab paki saajal sellele talle sobival ajal ise järele minna.
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.
Vt tunnistus: [asepresident ja Saksamaa äritegevuse piirkondlik juht, Amazon Deutschland Services GmbH, München, Saksamaa], 13. juuni 2014, lk 125, punktid 22–25, lk 126, punktid 2–25, lk 127, punktid 2–6: „So that's why we invented with DHL, something called PAC station, which only three years ago turned into Amazon, in to Abox, Amazon Box.
See Recital 38 of the Opening Decision.
Which also gets implemented in New York.
In Table 17, EBITDA stands for the conventional acronym of ‘earnings before interest, taxes, depreciation and amortisation’.
We have Amazon Abox in New York“.
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.
Tunnistus: [asepresident ja Saksamaa äritegevuse piirkondlik juht, Amazon Deutschland Services GmbH, München, Saksamaa], 13. juuni 2014, lk 57, punktid 9–25, lk 58, punktid 1–25, lk 59, punktid 2–9: […].
0,45 % and 0,55 % on European turnover respectively, as illustrated in Figure 1.
Amazoni lõplik versioon: [finantsdirektor, Amazon Instant Video Limited, London, Ühendkuningriik, endine finantsjuht ja finantsdirektor, Amazon.co.uk, London, Ühendkuningriik], 5. november 2014, punkt 1130: 10–17.
Previously, Article 10(2) of Regulation (EC) No 659/1999.
Ettevõtja X esitatud seisukohtadega tutvumiseks vt põhjendused 338–342.
In its submission of 21 November 2014, par.
E-kaubanduses viitab ostumäär tegeliku müügi ja veebisaidi külastajate suhtarvule.
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.
Siinkohal peetakse silmas ostutellimuse tegemisega seotud otseseid ja kaudseid kulusid, näiteks kliendi poolt otsingule kulutatud aega.
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’.
Vt põhjendused 337–342.
Luxembourg's submission of 21 November 2014, par.
Siirdehindade aruande lk 26.
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’.
Siirdehindade aruande kohaselt hoidis enne ümberkorraldust Amazoni ELi veebisaitide kaudu teostatavat jaemüügitegevust käigus AIS ja AIM tegeles ELi veebisaitidel pakutavate kolmandast isikust müüjatele mõeldud programmidega.
In its submission of 21 November 2014, par.
Amazoni 12. jaanuaril 2016 esitatud LuxSCSi ja üksuse Amazon Technologies vaheline olemasoleva intellektuaalomandi litsentsileping.
73, Luxembourg refers to the Commission Decision in case SA.32225 of 2 October 2013: Expropriation compensation of Nedalco in Bergen op Zoom.
Litsentsilepingu punkt 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 […] “; section 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“.
Case T-219/10 Autogrill España v Commission ECLI:EU:T:2014:939, paragraphs 44 and 45.
Amazoni 21. augustil 2015 esitatud teabe lk 2: „Under the License Agreement, ownership of customer data for all EU sites lies with Lux SCS. As a service to Lux SCS, these data are collected by LuxOpCo for the retail activities“.
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.
Litsentsilepingu punkt 2.3 („Hooldamine“) ja punkt 9.5 ( „Nõuetele vastavus, andmekaitse“).
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.
Eeskätt on LuxOpCo vastutav järgmise eest: a) andmetele juurdepääsu piiramine, b) töötlemine kooskõlas kohaldatavate seadustega, c) andmete kasutamine vaid heakskiidetud otstarbel, d) dokumenteerimine, e) asjakohaste, toimivate ja tehnoloogiliste protsesside ning protseduuride kehtestamine, mis tagavad kaitse volituseta juurdepääsu, andmekao, andmete hävitamise, varguse ja isikuandmete volituseta kasutamise või avalikustamise vastu.
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.
Siirdehindade aruande lk 6–7 ja lk 36.
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.
Amazoni lõplik protokoll: [tootehalduse ja jaemüügi valdkonna vanemasepresident, Amazon Corporate LLC, USA], 4. november 2014, punkt 617: 20–25, punkt 618: 1–3.
Amazon's submission of 5 March 2015, Annex 2.
Amazoni kohtujärgne kokkuvõte, lk 75, punktid 229–230.
In particular, in Amazon's submission of 5 March 2015, par.
Vt ka Amazoni lõplik protokoll: [asepresident ja Saksamaa äritegevuse piirkondlik juht, Amazon Deutschland Services GmbH, München, Saksamaa], 5. november 2014, punkt 975: 18–25, punkt 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.
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.
A brand name is a 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 what really matters to customers is not the name, it's what you do, right.
Amazon illustrates this argument with reference to the tax rulings issued by Luxembourg and published by ICIJ.
And you have to have the relevant selection.
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.
You have to have the relevant services, right, you have to pay attention to the customer.
Amazon's submission of 5 March 2015, par.
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.
97.
The brand name itself I think has only become important because we filled it with life“.
Amazon's submission of 18 January 2016, p. 6.
Tunnistus: [asepresident ja Saksamaa äritegevuse piirkondlik juht, Amazon Deutschland Services GmbH, München, Saksamaa], 13. juuni 2014, lk 146, punktid 13–25: „Why doesn't brand help you build your business?
Amazon's submission of 5 March 2015, par.
A. Not at all.
9.
Q. Why not I said?
[Advisor 4], ‘Benchmark Company Search for European Management Companies for 2010-2012’, 5 February 2014.
A. What helps build your business is not a name, right?
Annex 11 to Amazon's comments to the Opening Decision.
You need, you need something behind that name.
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.
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.
Following keyword search terms were used: management services, business management consultancy services, strategic consulting services, organisational planning services and other related services.
I mean, it's, it's not enough to just say we're an online store.
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).
I mean, you need to bring it alive, right?
Total revenue minus total costs, where total costs equal total cost of goods sold plus total operating expense.
So that's what's driving it“.
Amazon's submission of 5 March 2015, Annex 14: [Advisor 2], ‘[Advisor 2] roll-forward analysis’.
Amazoni lõplik protokoll: [tootehalduse ja jaemüügi valdkonna vanemasepresident, Amazon Corporate LLC, USA], 4. november 2014, punkt 727: 25, punkt 728: 1–8, punkt 625: 4–7, punkt 685: 5–9.
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.
Amazoni lõplik protokoll: [vanemasepresident, finantsjuht, Amazon Corporate LLC, USA], 17. november 2014, punkt 2848: 22–25: „They don't really care where they get it from.
EPICENTER describes itself as an independent initiative of six leading think tanks across the European Union.
They just want to get it at the right price, they want it to be convenient.
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.
They want to get it quickly.
Amazon's submission of 18 January 2016, p. 8.
And so those are the attributes that matter to customers.“; point 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.
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.
The item is the item.
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.
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“.
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’.
Vt jagu 2.3.2.1.
Amazon's submission of 18 January 2016, p. 11.
Amazoni lõplik protokoll: [asepresident ja Saksamaa äritegevuse piirkondlik juht, Amazon Deutschland Services GmbH, München, Saksamaa], 5. november 2014, punkt 976: 5–17.
Amazon's submission of 18 January 2016.
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 905: 1–10: „So did the brand name help?
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, I think that it wasn't helping in the sense of building selection and trying to get vendors to come on board locally. […]“.
TP Report, p. 50.
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 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.
Amazon's submission of 15 February 2016, Annex H.
Q. Okay.
Amazon's submission of 15 February 2016, p. 4.
A. 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“.
Companies Algoriel, Decade, Seresco SA and Societe de Gestion de Terminaux Informatiques.
Vt ka Amazoni lõplik protokoll: [rahvusvahelise jaemüügi valdkonna asepresident, Amazon Corporate LLC, USA, endine kogu Euroopas jaekaubanduse eest vastutav Euroopa jaemüügitegevuse juht, LuxOpCo, Luksemburg], 5. november 2014, punkt 976: 5–17, milles selgitatakse, et näiteks Saksamaal sooviti Amazon.de puhul juba eos, et see looks kuvandi Saksa veebipoest, kus töötavad sakslased, kus tellimusi täidetakse Saksamaal ja kus pakutakse saksakeelset klienditeenindust.
Company Solutec.
Sellest tulenevalt on Saksamaal domeeni Amazon.de inglise keele põhise häälduse asemel alati hääldatud saksapäraselt.
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).
Amazoni lõplik versioon: [asepresident ja Saksamaa äritegevuse piirkondlik juht, Amazon Deutschland Services GmbH, München, Saksamaa], 5. november 2014, punkt 1001: 8–18: […].
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’.
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.
See: http://www.amazon.com/Careers-Homepage/b?ie=UTF8&node=239364011.
You know, the brand name, you know, Amazon was clearly a good name in books […].“
Amazon's submission of 22 July 2016: Amazon's Technology-Centric E-tailing-Business, p. 1.
Eelkõige oli see nii Euroopas, kus klientidele oli märksa raskem selgeks teha, et Amazon müüb muudki peale raamatute.
As explained in this submission, p. 5, this calculation was made by [Advisor 1] in the 2017 ex post TP report.
Vt tunnistus: [tootehalduse ja jaemüügi valdkonna vanemasepresident, Amazon Corporate LLC, USA], 18. september 2014, lk 42, punktid 8–25, lk 43, punktid 1–14.
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.
Tunnistus: [tootehalduse ja jaemüügi valdkonna vanemasepresident, Amazon Corporate LLC, USA], 18. september 2014, lk 41, punktid 14–21: […]; tunnistus: [asepresident ja Saksamaa äritegevuse piirkondlik juht, Amazon Deutschland Services GmbH, München, Saksamaa], 13. juuni 2014, lk 106, punktid 20–25, lk 107, punktid 2–9: […].
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.
Tunnistus: [äritegevuse arendamise valdkonna vanemasepresident, Amazon Corporate LLC, USA], 16. juuli 2014, lk 117, punktid 1–7.
TP Report, p. 25-28, a royalty within a range of [10-15] % to [10-15] %, was considered arm's length.
Vt põhjendus 132.
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).
LuxOpCo juhatajate 9. aprillil 2007 toimunud koosoleku protokoll.
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].’
LuxOpCo juhatajate 12. aprillil 2010 ja 13. detsembril 2010 toimunud koosolekute protokollid.
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’.
LuxOpCo juhatajate 17. augustil 2010 toimunud koosoleku protokoll.
2017 ex post TP Report, p. 12-13.
LuxOpCo juhatajate 23. augustil 2010 toimunud koosoleku protokoll.
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.
LuxOpCo juhatajate 22. juulil 2011 toimunud koosoleku protokoll.
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.
LuxOpCo juhatajate 21. augustil 2007 ja 12. oktoobril 2009 toimunud koosolekute protokollid.
2017 ex post TP Report, p. 12-13.
LuxOpCo juhatajate 9. jaanuaril 2008 toimunud koosoleku protokoll.
2017 ex post TP Report, p. 15-16.
LuxOpCo juhatajate 29. jaanuaril 2013 ja 29. jaanuaril 2014 toimunud koosolekute protokollid.
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.
Muu hulgas Amazoni sisedokument: LuxOpCo juhatajate 24. juulil 2008, 18. märtsil 2010 17. jaanuaril 2011 ja 7. aprillil 2011 toimunud koosolekute protokollid.
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’.
Ühendkuningriigi Parlamendi Alamkoda: esmaspäeval, 12. novembril 2012 avaliku sektori raamatupidamisarvestuskomisjoni ees antud suuline tunnistus; Andrew Cecili ütlus: „All the strategic functions for our business in Europe are based in Luxembourg.
2017 ex post TP Report, p. 16.
That could be our retail business, our third-party-business, our transportation teams, our customer service, HR, finance-“; dokumendis: https://publications.parliament.uk/pa/cm201213/cmselect/cmpubacc/716/121112.htm.
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.
Ühendkuningriigi Parlamendi Alamkoda: Aruanne HMRC perioodi 2011–2012 raamatupidamisarvestuse kohta; kirjalik tõend ettevõtjalt Amazon EU Sarl [LuxOpCo], mille Andrew Cecil andis 13. novembril 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“; dokumendis: https://publications.parliament.uk/pa/cm201213/cmselect/cmpubacc/writev/716/m03.htm.
2017 ex post TP Report, p. 32.
Vt joonis 3 ja põhjendus 180.
2017 ex post TP Report, p. 30.
Ühendkuningriigi Parlamendi Alamkoda: Aruanne HMRC perioodi 2011–2012 raamatupidamisarvestuse kohta; kirjalik tõend ettevõtjalt Amazon EU Sarl, mille Andrew Cecil andis 13. novembril 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. 33.
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.