natgillin/translations-raw huggingface dataset:
The application of Article 164(3) LIR to financing companies has been clarified by the Luxembourg tax administrations in Circulars no. 164/2 of 28 January 2011 and no. 164/2bis of 8 April 2011, which were replaced by Circulaire du directeur des contributions LIR no 56/1 – 56bis/1 du 27 décembre 2016, traitement fiscal des sociétés exerçant des transactions de financement intra-groupe.
Käesolevate suuniste punktides 1.65 ja 1.66 käsitletud riskikontrolli määratluse kohaselt eeldab konkreetse finantsriski üle kontrolli omamine suutlikkust langetada riskiga seotud võimalust (antud juhul rahastamist) puudutavaid asjakohaseid otsuseid ning tegelikku tulemuslikkust vastavate otsuste tegemisega seotud funktsioonide täitmisel.
See Recital 294.
Lisaks peab finantsriski üle kontrolli omav pool teostama punktides 1.65 ja 1.66 osutatud tegevusi seoses vastavate riskidega seotud igapäevase riskimaandamisega, kui need teenused tellitakse alltöövõtu korras, ning seoses kogu ettevalmistustööga, mis on vajalik otsuste tegemise hõlbustamiseks, kui ta ei teosta neid tegevusi ise“.
Circular Letter LIR no 164/2 of 28 January 2011, p. 2.
Näiteks on ELi jaemüügi hinnakujunduse komiteesse kuuluvad LuxOpCo töötajad vastutavad hinnakujundussuuniste kehtestamise ja kõigil ELi veebisaitidel kasutatava jaemüügi hinnakujunduse heakskiitmise eest.
Luxembourg has been a member of the OECD since 7 December 1961.
Vt Amazoni sisedokument: 1. maist 2006 kehtiv „EU Policies and Procedures Manual“, lk 5.
See, for example, 1995 OECD TP Guidelines, preface, paragraph 16: ‘OECD Member countries are encouraged to follow these Guidelines in their domestic transfer pricing practices, and taxpayers are encouraged to follow these Guidelines in evaluating for tax purposes whether their transfer pricing complies with the arm's length principle […]’.
Nagu on selgitatud põhjenduses 104, on LuxSCSi ainsaks sissetulekuallikaks tütarettevõtjatelt laekuvad litsentsitasud ja intressimaksed.
1995, 2010 and 2017 OECD TP Guidelines, preface, paragraph 11.
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] 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)“ .
See, 1995 OECD TP Guidelines, paragraph 1.13; See also, 2010 and 2017 OECD TP Guidelines, paragraph 1.14.
Litsentsilepingu punkti 2.1 alapunkti a kohaselt anti LuxOpCOle tühistamatu ainulitsents „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)“.
The separate entity approach is explained in the preface to the OECD TP Guidelines, paragraph 6: ‘In order to apply the separate entity approach to intra-group transactions, individual group members must be taxed on the basis that they act at arm's length in their dealings with each other.
L' „objet de la licence“ ( „Licensed Purpose“) est défini au point 1.5: „(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“.
However, the relationship among members of an MNE [multinational enterprise] group may permit the group members to establish special conditions in their intra-group relations that differ from those that would have been established had the group members been acting as independent enterprises operating in open markets. To ensure the correct application of the separate entity approach, OECD Member countries have adopted the arm's length principle, under which the effect of special conditions on the levels of profits should be eliminated.’
Litsentsimise eesmärk ühtib litsentsimise eesmärgiga, mis kohaldub litsentsiõigustele, mille LuxSCS sai kulude jagamise lepingu alusel (kulude jagamise lepingu punkt 1.13).
See also the 2010 OECD TP Guidelines, paragraph 1.6.
Litsentsilepingu punkt 2.3 „Maintenance.
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017 as published 10 July 2017.
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.
Later changes and additions to the commentaries and guidelines related to the OECD Model Tax Convention, which do not lead to a change of the wording of the Convention itself, are considered to be applicable to the interpretation of the articles set out therein.
AEU [LuxOpCo] shall take all necessary actions to maintain such rights“.
The rationale for this approach is that the OECD commentaries and guidelines, including the 1995 and 2010 OECD TP Guidelines, are considered to capture the international consensus on the application of the principles set out in the OECD Model Tax Convention, see also OECD Model Tax Convention Commentary, 2010, para.
Litsentsilepingu punkt 4.1 „Term.
35.
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“) “.
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, 22 July 2010.
Punktides 4.2–4.3 sedastatakse, et lepingu võib lõpetada üksnes i) kontrolli üleminekul või märkimisväärse koormatise korral või ii) pärast seda, kui üks pooltest ei heasta oma lepinguliste kohustuste täitmatajätmist.
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, 13 July 1995.
Litsentsilepingu punkti 2.1 alapunkt a („Intellektuaalomandi ainulitsents“), punkti 2.1 alapunkt b ( „Tuletatud teosed“) ja punkt 2.4 ( „Omandiõigus“).
These Guidelines were based on the OECD Report ‘Transfer Pricing and Multinational Enterprises (1979)’.
Litsentsilepingu punkti 2.1 alapunkt b („Tuletatud teosed“).
The 2017 OECD TP Guidelines reflect the clarifications and revisions agreed in the 2015 BEPS Reports on Actions 8-10 Aligning Transfer pricing Outcomes with Value Creation and on Action 13 Transfer Pricing Documentation and Country-by-Country Reporting.
LuxOpCo juhatajate 21. juunil 2005 toimunud koosoleku protokoll.
It also includes the revised guidance on safe harbours approved in 2013 which recognises that properly designed safe harbours can help to relieve some compliance burdens and provide taxpayers with greater certainty.
LuxOpCo juhatajate 29. jaanuaril 2013, 3. juunil 2013 ja 9. detsembril 2014 toimunud koosolekute protokollid.
Finally, this edition also contains consistency changes that were made to the rest of the OECD TP Guidelines.
„EU Policies and Procedures Manual“ (jõustunud 1. mail 2006), lk 21.
The report was published on 5 October 2015 and approved by the OECD Council on 23 July 2016.
Amazoni lõplik protokoll: [intellektuaalomandi valdkonna ja õigustalitluse asepresident, Amazon Corporate LLC, USA], 20. november 2014, punkt 4270: 13–25: „A. We would meet annually.
OECD (2015), Aligning Transfer Pricing Outcomes with value Creation, Actions 8-10 – 2015 Final Reports, BEPS Project, Revisions to Chapter VI of the Transfer Pricing Guidelines.
I would come in and do a presentation of intellectual property changes, some of the disputes that were ongoing.
OECD (2015) Aligning Transfer Pricing Outcomes with value Creation, Actions 8-10 – 2015 Final Reports, BEPS Project, Revisions to Chapter VIII of the Transfer Pricing Guidelines.
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“.
1995 OECD TP Guidelines, chapter II, 2010 and 2017 OECD TP Guidelines, part II.
Tunnistus: [tootehalduse ja jaemüügi valdkonna vanemasepresident, Amazon Corporate LLC, USA, endine asepresident/ülemaailmse äritegevuse peadirektor, Amazon Corporate LLC, USA], 15. juuli 2014, lk 117, punktid 8–13.
1995 OECD TP Guidelines, paragraph 1.68; 2010 and 2017 OECD TP Guidelines, paragraph 2.9.
Tunnistus: [tootehalduse ja jaemüügi valdkonna vanemasepresident, Amazon Corporate LLC, USA, endine asepresident/ülemaailmse äritegevuse peadirektor, Amazon Corporate LLC, USA], 15. juuli 2014, lk 74, punktid 8–13, lk 77 punktid 14–29.
In this respect, 2010 and 2017 OECD TP Guidelines, paragraph 2.9 stresses that ‘[s]uch other methods should however not be used in substitution for OECD-recognised methods where the latter are more appropriate to the facts and circumstances of the case’.
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 824: 12–25, punkt 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?
1995 OECD TP Guidelines, chapter II and III; 2010 and 2017 OECD TP Guidelines, part II and III.
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.“ Teatavate toodete (nt platvormi Kindle) puhul võib Euroopas kasu olla Põhja-Ameerika turul saadud kogemustest, kuna kliendid Ameerika Ühendriikides kohanduvad uue tehnoloogiaga kiiremini, kuid teha ei saa üldistusi, sest ameeriklased eelistavad teistsuguseid brände (vt tunnistus: [asepresident ja Saksamaa äritegevuse piirkondlik juht, Amazon Deutschland Services GmbH, München, Saksamaa], 13. juuni 2014, lk 93, punktid 9–25).
1995 OECD TP Guidelines, paragraph 3.49 provides: ‘Traditional transaction methods are to be preferred over transactional profit methods as a means of establishing whether a transfer price is at arm's length, i.e. whether there is a special condition affecting the level of profits between associated enterprises. To date, practical experience has shown that in the majority of cases, it is possible to apply traditional transaction methods.’ 2010 and 2017 OECD TP Guidelines, paragraph 2.3 provides: ‘As a result, where, taking account of the criteria described at paragraph 2.2, a traditional transaction method and a transactional profit method can be applied in an equally reliable manner, the traditional transaction method is preferable to the transactional profit method’.
Euroopas platvormi Kindle turule toomine oli kohalikele meeskondadele tõeline väljakutse, sest tagatud pidid olema sisuga seotud õigused ja tegelik potentsiaal platvormi Kindle igas riigis müümiseks (vt Amazoni kohtujärgne kokkuvõte, lk 109, punkt 345).
1995 OECD TP Guidelines; paragraph 2.7: ‘Where it is possible to locate comparable uncontrolled transactions, the CUP Method is the most direct and reliable way to apply the arm's length principle.
Tunnistus: [tootehalduse ja jaemüügi valdkonna vanemasepresident, Amazon Corporate LLC, USA], 18. september 2014, lk 112, punktid 9–20.
Consequently, in such cases the CUP Method is preferable over all other methods.’
Tunnistus: [tootehalduse ja jaemüügi valdkonna vanemasepresident, Amazon Corporate LLC, USA], 18. september 2014, lk 112, punktid 24–25, lk 113, punktid 1–7, lk 114, punkt 25, lk 115, punktid 1–2.
1995 OECD TP Guidelines; paragraph 2.7: ‘Following the principles in Chapter I, an uncontrolled transaction is comparable to a controlled transaction (i.e. it is a comparable uncontrolled transaction) for purposes of the CUP method if one of two conditions is met: a) none of the differences (if any) between the transactions being compared or between the enterprises undertaking those transactions could materially affect the price in the open market; or, b) reasonably accurate adjustments can be made to eliminate the material effects of such differences’.
Amazoni 6. märtsil 2017 esitatud teabe lisa 28a: Amazoni töötajate nimekiri alates aastast 1997 ja Luksemburgis värvatud töötajate hulk, kelle ametikood algab tähega T.
See also the 2010 OECD TP Guidelines, paragraph 2.14 and the 2017 OECD TP Guidelines, paragraph 2.15.
Meeskond kasutas lokaliseerimiseks ja transleerimiseks transleerimistööriista, mille Amazoni töötajad Euroopas arendasid välja koostöös Ameerika Ühendriikides tegutseva meeskonnaga.
1995 OECD TP Guidelines, paragraph 3.2; 2010 OECD TP Guidelines, paragraph 2.58; and 2017 OECD TP Guidelines, paragraph 2.64.
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 830: 9–12 ja 17–21, punkt 831: 2–5.
1995, 2010 and 2017 OECD TP Guidelines, Glossary.
Amazoni lõplik protokoll: [ülemaailmse rakendustarkvara valdkonna vanemasepresident, endine asepresident/Põhja-Ameerika meediumi ja video üksuse peadirektor], 21. november 2014, punkt 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.
2010 OECD TP Guidelines, paragraph 3.18 provides for the following recommendation: ‘When applying a cost plus, resale price or transactional net margin method as described in Chapter II, it is necessary to choose the party to the transaction for which a financial indicator (mark-up on costs, gross margin, or net profit indicator) is tested.
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“.
The choice of the tested party should be consistent with the functional analysis of the transaction.
Tunnistus: [asepresident ja Saksamaa äritegevuse piirkondlik juht, Amazon Deutschland Services GmbH, München, Saksamaa], 13. juuni 2014, lk 16, punktid 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“.
As a general rule, the tested party is the one to which a transfer pricing method can be applied in the most reliable manner and for which the most reliable comparables can be found, i.e. it will most often be the one that has the less complex functional analysis.’
Amazoni lõplik protokoll: [ülemaailmse rakendustarkvara valdkonna vanemasepresident, endine asepresident/Põhja-Ameerika meediumi ja video üksuse peadirektor], 21. november 2014, punkt 4620: 17–19: „Küsimus. Q: And a functional specification, you describe what you want consumers to experience.
See also, 2017 OECD TP Guidelines, paragraph 6.198: ‘In a transfer pricing analysis where the most appropriate transfer pricing method is the resale price method, the cost-plus method, or the transactional net margin method, the less complex of the parties to the controlled transaction is often selected as the tested party.
A: Yes“.
In many cases, an arm's length price or level of profit for the tested party can be determined without the need to value the intangibles used in connection with the transaction.
Tunnistus: [asepresident ja Saksamaa äritegevuse piirkondlik juht, Amazon Deutschland Services GmbH, München, Saksamaa], 13. juuni 2014, lk 59, punktid 10–25, lk 60, punktid 2–5: […].
That would generally be the case where only the non-tested party uses intangibles’.
Amazoni 22. juulil 2016 Amazoni tehnoloogiakeskse e-kaubanduse kohta esitatud teabe lk 12 ja põhjendus 370.
As stated in the 1995 OECD TP Guidelines, paragraph 6.26: ‘In cases involving highly valuable intangible property, it may be difficult to find comparable uncontrolled transactions. It therefore may be difficult to apply the traditional transaction methods and the transactional net margin method, particularly where both parties to the transaction own valuable intangible property or unique assets used in the transaction that distinguish the transaction from those of potential competitors. In such cases the profit split method may be relevant although there may be practical problems in its application.’
Amazoni 4. aprilli 2017 kirja lk 6: „Generally, the Vice-President for Retail business (first [Vice President International Retail, Amazon Corporate LLC, US, former Head of European Retail Business, responsible for all retail operations in Europe, LuxOpCo, Luxembourg], then [vice-président de la branche Vente au détail en Europe, responsable de toutes les activités de vente au détail en Europe, au sein de LuxOpCo, Luxembourg, ancien directeur responsable du marché français au sein d'Amazon.fr SAS, Clichy, France]) was collecting and prioritizing the requests from local staff for purposes of channelling the information to the technology teams managed from the US, including in relation to the EFN-related requests. […][Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], at the time he was responsible for the European marketplace business, had a similar coordination role (with a small Luxembourg team) with respect to getting US technology teams working on EFN tools for the marketplace business and then supporting local staff and third party sellers regarding the use of the newly developed technology“.
As further explained in the 2010 OECD TP Guidelines, paragraph 2.59: ‘A transactional net margin method is unlikely to be reliable if each party to a transaction makes valuable, unique contributions […] In such a case, a transactional profit split method will generally be the most appropriate method,[…].
Amazoni lõplik protokoll: [asepresident ja Saksamaa äritegevuse piirkondlik juht, Amazon Deutschland Services GmbH, München, Saksamaa], 4. november 2014, punkt 603: 2–4: See töötati Euroopas välja tsentraalsete tehnoloogiameeskondade abil, kuid arendustegevus toimus peamiselt siiski Euroopas.
However, a one-sided method (traditional transaction method or transactional net margin method) may be applicable in cases where one of the parties makes all the unique contributions involved in the controlled transaction, while the other party does not make any unique contribution’.
Amazoni kohtujärgne kokkuvõte, lk 118, punktid 315 ja 317.
1995 OECD TP Guidelines, paragraph 3.7; 2010 OECD TP Guidelines, paragraphs 2.109 and 2.115.
Tunnistus: [asepresident ja Saksamaa äritegevuse piirkondlik juht, Amazon Deutschland Services GmbH, München, Saksamaa], 13. juuni 2014, lk 99, punktid 20–22, ning tunnistus: [rahvusvahelise jaemüügi valdkonna asepresident, Amazon Corporate LLC, USA, endine kogu Euroopas jaekaubanduse eest vastutav Euroopa jaemüügitegevuse juht, LuxOpCo, Luksemburg], 7. mai 2014, lk 63, punktid 16–22.
1995 OECD TP Guidelines, paragraphs 1.45 to 1.48, 2010 and 2017 OECD TP Guidelines, paragraphs 3.55 to 3.62.
Amazoni kohtujärgne kokkuvõte, lk 118–119, punktid 316 ja 318.
Quartiles in a series of data are three points which divide the figures in the set ranked from smallest to largest into four equally populated sets, that is 25 % of the data is in the 25th percentile (also called lower quartile), 50 % of the data is below or equal to the second quartile, which is the median of the set, and 75 % of the data is below or equal to the 75th percentile (also called upper quartile).
Vt ka Amazoni lõplik protokoll: [tootehalduse ja jaemüügi valdkonna vanemasepresident, Amazon Corporate LLC, USA], 4. november 2014, punkt 602: 21–25, punkt 603: 1–2: „Yes, same considerations, plus the fact that finally we -- after so many years, we launched two new countries in Europe; that's Italy and Spain.
1995 OECD TP Guidelines, paragraph 1.48, 2010 and 2017 OECD TP Guidelines, paragraph 3.62.
And we were able to launch those countries because of the work that was done on the technology and the logistics, programs called EFN, European Fulfillment Network, which did not exist before.“
2017 OECD TP Guidelines, Chapter VI, and BEPS Actions 8-10 Final Report, p. 63-117.
Tunnistus: [rahvusvahelise jaemüügi valdkonna asepresident, Amazon Corporate LLC, USA, endine kogu Euroopas jaekaubanduse eest vastutav Euroopa jaemüügitegevuse juht, LuxOpCo, Luksemburg], 7. mai 2014, tõend nr 46, lk 4.
1995 and 2010 OECD TP Guidelines, paragraph 6.14, 2017 OECD TP Guidelines, paragraph 6.112.
Amazoni kohtujärgne kokkuvõte, lk 119, punktid 319–321.
This focus is further confirmed in the 2017 OECD TP Guidelines, paragraph 6.42: ‘While determining legal ownership and contractual arrangements is an important first step in the analysis, these determinations are separate and distinct from the question of remuneration under the arm's length principle.
Amazoni 30. septembril 2016 esitatud teabe lisa C-2284-P.
For transfer pricing purposes, legal ownership of intangibles, by itself, does not confer any right ultimately to retain returns derived by the MNE [multinational enterprise] group from exploiting the intangible, even though such returns may initially accrue to the legal owner as a result of its legal or contractual right to exploit the intangible.
[Amazoni tehnoloogia kirjeldus].