natgillin/translations-raw huggingface dataset:
Given their non-binding nature, the tax administrations of OECD member countries, of which Luxembourg is one, are simply encouraged to follow the OECD's framework.
ELi ühisesse siirdehindade foorumisse kuuluvad siirdehindadealased riikliku ja valitsusvälise sektori eksperdid.
Nevertheless, the OECD's framework serves as a focal point and exerts a clear influence on the tax practices of OECD member (and even non-member) countries.
2010. aasta veebruaris avaldati aruanne OECD siirdehindade alaste suuniste kohase reaalturuväärtuse põhimõtte rakendamise ELi ühise siirdehindade foorumi poolse hindamise kohta, milles käsitleti seotud ettevõtjate osutatavate teenuste erikategooriat „väikese lisandväärtusega grupisisesed teenused“ („ELi ühise siirdehindade foorumi 2010. aasta aruanne“).
Moreover, in numerous OECD member countries guidance documents forming part of that framework have been given the force of law or serve as a reference for the purpose of interpreting domestic tax law.
Nagu on selgitatud ELi ühise siirdehindade foorumi 2010. aasta aruande 1. lisas, võivad väikese lisandväärtusega grupisiseste teenuste alla muu hulgas kuuluda õigus- ja raamatupidamisalased teenused.
Therefore, to the extent the Commission refers to the OECD framework in this Decision, it does so because that framework is the result of expert discussions in the context of the OECD and elaborates on techniques aimed to address common challenges in international taxation.
ELi ühise siirdehindade foorumi 2010. aasta aruandes sedastatakse, et väikese lisandväärtusega grupisiseste teenuste osutamise korral on sobivaim kasutada vastavate teenuste reaalturuväärtuse kindlaksmääramise meetodina võrreldava kontrollimata hinna meetodit.
THE ARM'S LENGTH PRINCIPLE FOR INTERNATIONAL TAX PURPOSES
Sobivate võrreldavate kontrollimata tehingute puudumisel on vastavate teenuste reaalturuväärtuse kindlaksmääramisel kõige sagedamini kasutatav kulupõhine siirdehindade kindlaksmääramise meetod.
When independent companies transact with each other on the market, the conditions of that transaction, including the prices of the goods transferred or the services provided, are normally determined by external market forces.
Kulupõhise meetodi rakendamisel tuleb välja selgitada konkreetse teenuse asjakohane kulubaas.
When companies integrated in a multinational corporate group transact with companies from the same group (‘associated group companies’), their commercial and financial relations may not be determined by external market forces, but may, in some cases, be influenced by a common interest to minimise the tax liabilities of the group.
Seejärel tuleb kaaluda, millist kasumimarginaali (kui üldse) vastavatele kuludele rakendada tuleks.
The OECD' Model Tax Convention on Income and on Capital (‘OECD Model Tax Convention’), which forms the basis of many bilateral tax treaties involving OECD member countries and an increasing number of non-member countries, contains provisions on the appropriate profit attribution between companies within a multinational corporate group.
Sellest aspektist lähtudes viidatakse ELi ühise siirdehindade foorumi 2010. aasta aruandes kõigepealt 1995. aasta OECD siirdehindade alaste suuniste punktidele 7.33 ja 7.36, millele vastavalt ei ole kulubaasile kasumimarginaali rakendamine alati kohane.
In this respect, Article 9(1) of the OECD Model Tax Convention provides: ‘[Where] conditions are made or imposed between the two [associated] enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly’.
Lisaks leiti ELi ühise siirdehindade foorumi 2010. aasta aruandes, et riiklike maksuhaldurite kogemuste põhjal jääb väikese lisandväärtusega grupisiseste teenuste sobiv kasumimarginaal üldjuhul vahemikku 3 % kuni 10 % ja on sageli ligikaudu 5 %.
That provision is considered to constitute the authoritative statement in relation to the ‘arm's length principle’ for international tax purposes.
Kui aga konkreetse tehingu faktilised ja muud asjaolud toetavad teistsuguse kasumimarginaali kasutamist, tuleks sellega arvestada.
According to the arm's length principle, national tax administrations should only accept the transfer prices agreed between associated group companies for intra-group transactions if those prices reflect what would have been agreed in uncontrolled transactions, i.e. transactions between independent companies negotiating under comparable circumstances at arm's length on the market.
OTSUSES KASUTATUD PEAMISTE RAAMATUPIDAMIS- JA FINANTSTERMINITE KIRJELDUS
As explained in the OECD TP Guidelines: ‘[t]he arm's length principle is sound in theory since it provides the closest approximation of the workings of the open market in cases where goods and services are transferred between associated enterprises. While it may not always be straightforward to apply in practice, it does generally produce appropriate levels of income between members of MNE [multinational enterprise] groups, acceptable to tax administrations. This reflects the economic realities of the controlled taxpayer's particular facts and circumstances and adopts as a benchmark the normal operation of the market’.
Allpool on esitatud käesolevas otsuses sageli kasutatavate finantsnäitajate ja raamatupidamismõistete lühiülevaade.
This is the essence of the arm's length principle.
Tüüpilises kasumiaruandes kajastatakse kõigepealt tulu, mida äriühing saab tavapärase majandustegevuse käigus, tavaliselt kauba ja teenuste müügist klientidele.
Therefore, OECD member countries have agreed that, for tax purposes, the profits of associated companies may be adjusted as necessary to ensure that the arm's length principle is complied with.
Selle raamatupidamiskirje nimetus on „müük“, „käive“ või „tulu“.
In other words, the OECD member countries consider that an adjustment of transfer prices is appropriate when the conditions of the commercial and financial relations in an intra-group transaction differ from those they would expect to find in comparable uncontrolled transactions.
Müüdud kauba maksumus tähistab peamiselt kauba tootmiseks kasutatud materjali (tooraine) väärtust või edasimüüdud kauba ostuhinda, kui äriühing ei töötle müüdavaid kaupu.
By seeking to adjust profits by reference to the commercial or financial conditions which would have been obtained in comparable uncontrolled transactions, the arm's length principle ensures the preferred approach of the OECD of treating the members of a corporate group for tax purposes as operating as separate entities (the ‘separate entity approach’), rather than as inseparable parts of a single unified business.
Brutokasumi arvutamiseks lahutatakse müüdud kauba maksumus müügist.
The OECD provides guidance to tax administrations and multinational enterprises on the application of the arm's length principle in its transfer pricing guidelines, of which the latest amendments were published in 2017 (the ‘2017 OECD TP Guidelines’).
Tegevuskulud hõlmavad peamiselt palga-, energia- ning muid haldus- ja müügikulusid.
Earlier versions of the guidelines were approved by the OECD Council on 22 July 2010 (‘2010 OECD TP Guidelines’) and on 13 July 1995 (‘1995 OECD TP Guidelines’).
LuxOpCo puhul on LuxSCSile makstud litsentsitasu liigitatud kategooriasse „muud tegevuskulud“, kuid välja jäetud tegevuskuludest, mida kasutatakse tegevuskasumi arvutamiseks vastavalt vaidlustatud eelotsusele.
The latest revisions and clarifications to the OECD TP Guidelines, as set out in 2017 OECD TP Guidelines, are, among others , based on the OECD's final report on Actions 8-10, Aligning Transfer Pricing Outcomes with Value Creation (‘BEPS Actions 8-10 Final Report’), as published under its Action Plan on Base Erosion and Profit Shifting (the ‘BEPS project’).
Tabel 17 sisaldab kasumiaruande lihtsustatud ülevaadet.
The BEPS Actions 8-10 Final Report contains revisions and clarifications on the OECD TP Guidelines in general and in relation to intangibles and cost sharing agreements in particular.
Tabel 17
THE OECD TRANSFER PRICING METHODS
Lihtsustatud kasumiaruanne
The OECD TP Guidelines describe five methods to determine an arm's length price of intra-group transactions: (i) the CUP method; (ii) the cost plus method; (iii) the resale minus method; (iv) the transactional net margin method (the ‘TNMM’), and (v) the transactional profit split method.
Müük (või „käive“ või „tulu“)
In general, the most appropriate transfer pricing method must be applied with reference to the circumstances of the case.
Müüdud kauba kulud (COGS)
However, for difficult cases, where no one approach is conclusive, a flexible approach would allow the evidence of more than one method to be used in conjunction.
Tegevuskulud (OpEx)
Multinational corporate groups retain the freedom to apply methods not described in those guidelines to establish transfer prices, provided those prices satisfy the arm's length principle .
Tegevuskasum (EBITDA)
A distinction is drawn between traditional transaction methods (the first three methods) and transactional profit methods (the last two methods).
Intressi- ja maksueelne kasum (EBIT) või tegevustulu
The traditional transaction methods are regarded as the most direct means of establishing whether the commercial or financial conditions in a transaction between associated companies are at arm's length.
Intressitulu ja muu erandlik või erakorraline tulu
It compares the price and the other conditions agreed for the transfer of goods or services in an intra-group transaction to the price and the other conditions agreed for the transfer of goods or services in comparable uncontrolled transactions (i.e. transactions between unaffiliated companies) conducted under comparable circumstances .
Finantstulemuslikkuse ja kasumlikkuse mõõtmisel kasutatakse sageli „marginaalideks“ või „kasumimarginaalideks“ nimetatavaid suhtarve.
The TNMM and the profit split method are often described as ‘indirect methods’.
Marginaale kasutatakse ka konkurentidega võrdlemisel siirdehindade määramiseks.
Those methods price intra-group transactions by determining what would be an arm's length net profit (i.e. operating profit) for a particular activity by estimating the net profit which a non-integrated company engaging in the same or similar activity would be expected to make on that activity.
Siirdehindade kindlaksmääramisel saab brutomarginaalina kasutada brutokasumi ja müügi (või müüdud kauba maksumuse) jagatist ning puhasmarginaali arvutamiseks võib tegevuskasumi jagada müügiga (või kogukuluga, st müüdud kauba maksumuse ja tegevuskulude summaga), eeskätt siis, kui kasutatakse tehingupõhise tootluse meetodit.
The TNMM examines the ratio of the net profit to an appropriate base (e.g. costs, sales, assets), which is referred to as a ‘net profit indicator’ or ‘profit level indicator’ and related to the intra-group transaction (or transactions that are appropriate to aggregate) under review.
Seega on tootluse meetodi kasutamisel kasumlikkuse näitaja lugeja tegevuskasum.
The net profit indicator should be established by reference to the net profit indicator that independent parties earn in comparable uncontrolled transactions.
MENETLUSE ALGATAMISE PÕHJUSED
When applying the TNMM, it is necessary to choose the tested party to the controlled transaction, i.e. the party to the transaction which is tested with a profit level indicator.
Oma menetluse algatamise otsuses selgitas komisjon, et tal on tõsiseid kahtlusi seoses vaidlustatud eelotsuse kokkusobivusega siseturuga.
That choice must be consistent with the functional analysis performed (including risk assumed and assets used) of both parties to the intra-group transaction(s) under review.
Eelkõige väljendas ta mitmeid kahtlusi, et vaidlustatud eelotsuses heakskiidetud siirdehindade kokkuleppe tulemusel maksti turutingimustel litsentsitasu LuxSCS-le ja turutingimustel hüvitist LuxOpCo-le.
In applying the TNMM, the tested party is, as a general rule, the party to which the method can be applied in the most reliable manner and for which the most reliable comparables can be found.
Esiteks kritiseeris komisjon asjaolu, et vaidlustatud eelotsus näis olevat koostatud nii, et selles puudus siirdehindade aruanne.
The use of the TNMM is often associated with paragraph 3.18 of the 2010 OECD TP Guidelines, according to which the ‘tested party’ should, in principle, be the company which has the less complex function in relation to the intra-group transaction under review.
Lisaks täheldas ta, et otsus tehti üheteistkümne tööpäeva jooksul alates esimese kirja kättesaamisest, mis kujutas endast otsusetaotlust.
Accordingly, the TNMM is considered a well-suited method to test the arm's length remuneration of the party that does not make any unique and valuable contributions to the intra-group transaction(s) under review .
Teiseks kritiseeris komisjon asjaolu, et vaidlustatud eelotsuses heaks kiidetud siirdehindade kokkulepe ei tundunud tuginevat ühelegi OECD siirdehindade alastes suunistes sätestatud üldtunnustatud siirdehindade määramise meetodile.
The profit split method is the other ‘indirect method’ to approximate the arm's length prices of intra-group transactions.
Kolmandaks kritiseeris komisjon asjaolu, et vastupidiselt 1995. ja 2010. aasta OECD siirdehindade alaste suuniste punktis 6.16 sisalduvatele soovitustele ei olnud vaidlustatud eelotsusega heaks kiidetud litsentsitasumakse seotud ei toodangu, müügi ega kasumiga.
That method identifies the combined profit (or loss) to be split between the associated companies party to the intra-group transactions being priced and then splits those profits between them on an economically valid basis that approximates the division of profits that would have been anticipated and reflected in an agreement made at arm's length.
Selle asemel arvutati litsentsitasu LuxOpCo ettevõtjasiseste tehingute jääkkasumina, mis määrati kindlaks, lahutades LuxOpCo tegevustest tuleneva tavapärase tootluse LuxOpCo tegelikult dokumenteeritud kasumist.
The OECD Guidelines describe two approaches to divide the combined profits among the associated companies: the contribution analysis and the residual analysis.
Neljandaks kahtles komisjon, kas oli õige käsitada LuxOpCo täidetavaid ülesandeid vähem keerukatena, võrreldes LuxSCSi ülesannetega.
The contribution analysis splits the combined profits on the basis of the relative value of the functions performed (taking account assets used and risks assumed) by each of the parties involved in the intra-group transactions being priced.
LuxOpCo täidetavate ülesannete kirjelduste ning tema võetud riskide põhjal tunduvad need ülesanded ja riskid olevat keerulisemad kui LuxSCSi ülesanded ja riskid.
The residual analysis uses a two-step approach to divide the profits.
Otsusetaotluses ei kirjeldatud immateriaalse varaga seotud konkreetseid ülesandeid, mille eest LuxSCSi väidetavalt hüvitist maksti, ja neid ei kirjeldanud vaidlustatud eelotsuses ka Luksemburgi maksuamet.
In a first step, each company is allocated a basic (or routine) profit appropriate for the functions it performs, assets it uses and risks it assumes based on a comparison of the market returns achieved for similar transactions by independent enterprises.
Pealegi, kuigi otsusetaotluse kohaselt kandis kõiki selle intellektuaalomandiga seotud riske väidetavalt LuxSCS, ei täpsustatud, milliseid riske võtab LuxSCS immateriaalse vara puhul, eelkõige võrreldes LuxOpCo võetud ettevõtlusriskidega.
In other words, the first step essentially corresponds to the application of the TNMM.
Viiendaks, tegevuskulude [4–6] % kasumimarginaali juures pidas komisjon vaidlustatud eelotsuses heakskiidetud hüvitist LuxOpCo täidetavate ülesannete eest suhteliselt väikeseks, pidades eelkõige silmas, et muu hulgas esitati LuxOpCo ülesandeid keskse ja strateegilise äriotsuste langetamisena, mis koondas kogu Euroopa turu äririski.
In a second step, the residual profit remaining after the first step has been concluded is allocated among the parties in a manner that approximates how independent parties would have divided that profit at arm's length.
Lisaks ei selgitatud alam- ja ülempiiri kohaldamist LuxOpCo reaalturuväärtusele vastava hüvitise kindlaksmääramisel, millega tegelikult ületatakse tegevuskuludel põhinevat siirdehindade kokkulepet.
The profit split method is usually considered an appropriate method where both parties to the intra-group transaction make unique and valuable contributions to that transaction, because in such a case independent parties would be expected to share the profits of the transaction in proportion to their respective contributions.
Viimaks kahtles komisjon, kas siirdehindade määramise kaudse meetodi valik LuxOpCo hüvitise kindlaksmääramiseks oli põhjendatud.
The arm's length range
Neid kriitilisi tähelepanekuid arvestades jõudis komisjon esialgsele järeldusele, et vaidlustatud eelotsusega anti Amazonile valikuline eelis, mille tulemusena maksti LuxSCSile litsentsitasu ja LuxOpCo-le hüvitist, mis ei vastanud reaalturuväärtuse tulemusele.
The OECD TP Guidelines describe as an acceptable arm's length outcome from a comparison analysis a range of outcomes rather than one specific outcome.
Kuna kõik teised aluslepingu artikli 107 lõike 1 tingimused tundusid olevat täidetud ja puudus aluslepingu artikli 107 lõike 2 või 3 kohane kokkusobivusele osutav alus, jõudis komisjon esialgsele järeldusele, et vaidlustatud eelotsus kujutas endast siseturuga kokkusobimatut riigiabi.
In practice, what is referred to as a ‘range’ is the interquartile range.
LUKSEMBURGI MÄRKUSED
However, the OECD TP Guidelines stress that this is possible only where the range comprises results of relatively equal and high reliability, while in presence of comparability defects, it can be appropriate to use measures of central tendency (for instance the median, the mean or weighted averages, etc.) to determine the most appropriate point in the range.
Luksemburg keskendub oma märkustes menetluse algatamise otsuse kohta esiteks komisjoni esialgse uurimise väidetavatele menetluslikele puudujääkidele, teiseks menetluse algatamise otsuse väidetavatele õiguslikele vigadele ning kolmandaks kahtlustele, mida komisjon menetluse algatamise otsuses väljendas.
Special considerations on the application of the arm's length principle for intangible property
LUKSEMBURGI MÄRKUSED VÄIDETAVATE MENETLUSLIKE PUUDUJÄÄKIDE KOHTA
Chapter VI of the OECD TP Guidelines provides specific guidance on the application of the arm's length principle to intangible property.
Luksemburg väitis, et menetluse algatamise otsus võeti vastu äärmiselt lühikese aja jooksul ning ebapiisava teabe põhjal.
Chapter VI was introduced in the 1995 OECD TP Guidelines and was most recently updated in the 2017 OECD TP Guidelines on basis of the BEPS Actions 8-10 Final Report.
Luksemburgi arvates ei olnud komisjon ammendanud kõiki võimalusi koguda vajalikku teavet, et meedet esialgse uurimise käigus hinnata.
According to that Chapter, the application of the arm's length principle to an intangible property must consider both the perspective of the transferor and the transferee of the property.
Esiteks väitis Luksemburg, et komisjon rikkus lojaalse koostöö ja erapooletuse põhimõtet, eelkõige kuna enne ametliku uurimismenetluse algatamise otsuse tegemist ei vastanud ta Luksemburgi ettepanekutele kohtuda, et viimane saaks esitatud teavet arutada.
From the perspective of the transferor, the price at which a comparable independent enterprise would be willing to transfer the property under comparable circumstances should be examined.
Teiseks väitis Luksemburg, et komisjon polnud ei sätte ega mõtte poolest kohaldanud määruse (EL) 2015/1589 artikli 12 lõiget 2, milles sätestatakse, et kui komisjon peab oma teabetaotlusele antud vastust ebapiisavaks või ebatäielikuks, peaks ta oma taotlust kordama või andma koguni teabe esitamise korralduse.
From the perspective of the transferee, it should be examined whether a comparable independent enterprise would be willing to pay such a price.
Samuti osutas Luksemburg määruse (EL) 2015/1589 artikli 5 lõikele 2 ja artikli 12 lõikele 3.
An independent transferee would only accept to pay the price in question if there are reasonable expectations to secure satisfactory benefits from the use of the intangible property, after considering other options realistically available.
Ta täheldas, et praegusel juhul ei saadetud Luksemburgile ei meeldetuletust ega teabe esitamise korraldust.
Identifying the entity or entities involved in intra-group transactions concerning intangible property which are entitled to retain (partly or entirely) the profits derived from that property is crucial to achieve an arm's length outcome.
LUKSEMBURGI MÄRKUSED MENETLUSE ALGATAMISE OTSUSE VÄIDETAVATE ÕIGUSLIKE VIGADE KOHTA
However, the legal ownership of the intangible property is not determinative when analysing the arm's length nature of the remuneration.
Luksemburgi arvates on menetluse algatamise otsus mitme õigusliku vea tõttu ekslik.
Special considerations on the application of the arm's length principle to shareholder activities and low value adding intra-group services
Esiteks arvas Luksemburg, et otsusega sekkutakse tema suveräänsesse pädevusalasse otsese maksustamise valdkonnas.
Chapter VII of the OECD TP Guidelines provides specific guidance on the application of the arm's length principle to intra-group services.
Eelkõige arvas ta, et komisjon on ületanud oma volitusi riigiabi valdkonnas, kujundades ja kehtestades omaenda tõlgenduse reaalturuväärtuse põhimõttest.
Chapter VII was introduced in the 1995 OECD TP Guidelines and most recently updated in the 2017 OECD TP Guidelines on basis of the BEPS Actions 8-10 Final Report.
Sel viisil püüab komisjon varjatult ühtlustada otsese maksustamise eeskirju, rikkudes aluslepingu artikleid 113 ja 115, kuna liit saab ühehäälselt vastuvõetud seadusandlike meetmete abil ühtlustada üksnes materiaalset maksuõigust.
A multinational group may arrange for certain intra-group services to be available to the members of the group, for example financial or administrative services.
Eelkõige juhtis Luksemburg tähelepanu siirdehindade erilisele laadile ja keerukusele.
Such services might be carried out by the parent company or another group member which may initially bear the cost of providing them.
OECD siirdehindade alaste suuniste kohaselt on riikide maksuametitel vaja teatavat kaalutlusõigust, et maksueeskirju teatava üksikjuhtumi puhul tõlgendada ning otsustada, kas kasutatav siirdehindade määramise meetod annab tulemuseks vastuvõetava siirdehinna.
Where intra-group services are deemed to have been provided, it is necessary to determine whether the remuneration to be paid by the receiving company for such services, if any, is in accordance with the arm's length principle.
Luksemburgi väitel peaks riikide maksuametitel olema eelotsuste abil õiguskindluse tagamiseks vajalik kaalutlusõigus, ilma et neid ähvardaks otsekohe oht, et nende otsus kuulutatakse seejärel riigiabi eeskirjadega vastuolus olevaks.
As explained in the OECD TP Guidelines, ‘[i]n trying to determine the arm's length price in relation to intra-group services, the matter should be considered both from the perspective of the service provider and from the perspective of the recipient of the service.
Luksemburgi väitel oli ta saanud kinnituse, et tema eelotsuste tegemise praktika on asjakohane ning vastab äriühingute maksustamise käitumisjuhendile ning OECD siirdehindade alastele suunistele .
In this respect, relevant considerations include the value of the service to the recipient and how much a comparable independent enterprise would be prepared to pay for that service in comparable circumstances, as well as the costs to the service provider’.
Teiseks väitis Luksemburg, et pretsedendid, millele komisjon menetluse algatamise otsuses tugines, erinevad vaidlustatud eelotsusest selle poolest, et need puudutavad kavu, mis sisaldavad eeliseid andvaid elemente, olenemata maksumaksjate erinevatest asjaoludest.