natgillin/translations-raw huggingface dataset:
The Parliament of the United Kingdom, House of Commons: Report on HMRC's 2011-2012 Accounts — Written evidence from Amazon EU Sarl by Andrew Cecil (Director EU Public Policy, LuxOpCo, Luxembourg), 13 November 2012: ‘Amazon EU Sarl 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.’
Täistööaja ekvivalent – ühe täistööajaga töötava töötaja töötundide arv.
Available at: https://publications.parliament.uk/pa/cm201213/cmselect/cmpubacc/writev/716/m03.htm.
Amazoni 20. jaanuaril 2017 esitatud teave, lk 2–4; Amazoni sisedokument: ELi poliitika ja menetluste käsiraamat, kehtib alates 1. maist 2006.
Amazon's submission of 22 March 2016, p. 1-2 and annex E thereto.
Amazoni 8. veebruaril 2017 esitatud teave, lk 1–2 ja [rahvusvaheliste maksude ja maksupoliitika direktori, Amazon Corporate LLC, USA], 24. aprilli 2014. aasta tunnistus, lk 200, punktid 23–201, punkt 3: […].
LuxOpCo managed the cash pooling and liquidity management of Amazon's European operations; cf.
Amazoni 8. veebruaril 2017 esitatud teabe kohaselt (lk 1–3) sõlmisid LuxSCS ja LuxOpCo 29. detsembril 2006 likviidsuse juhtimise eesmärgil krediidiinstrumentide kokkuleppe.
Amazon internal document: Luxembourg Headquarters – Overview, p. 11-17 and Amazon internal document: Pre & Post Goldcrest Balance Sheet Analysis, p. 1 and Amazon internal document: Advance Tax Agreement, Letter of Amazon to Mr […], 2 April 2014, par.
Edaspidi muudeti seda kokkulepet ja sõnastati ümber 1. märtsil 2007, 1. jaanuaril 2009, 1. aprillil 2011 ja 1. jaanuaril 2012.
11 and Amazon Internal Document: EU Policies and Procedures Manual, effective 1 May 2006, p. 3.
„Back-to-back-activity: EHT [LuxSCS] will lend its funds to AEU [LuxOpCo] on an interest-bearing basis, and AEU [LuxOpCo] will invest the funds.“ et „[…] all of the financing transactions existing between EHT [LuxSCS] and AEU [LuxOpCo] will be merged into one single debt instrument, which will have the characteristics of a Credit Facility.“ Amazoni 5. märtsil 2015 esitatud teave, 22. lisa, lk 7.
Amazon's letter of 14 April 2006 to the Luxembourg Tax Administration, p. 2.
Amazoni 8. veebruaril 2017 esitatud teave, lk 2.
In a fiscal unity (le régime d'intégration fiscal), a parent company may be taxed as a group together with one or more of its subsidiaries.
LuxOpCo aastaaruanded 2006–2013.
For corporate income tax purposes, this means that the subsidiaries are deemed to have been absorbed by the parent company.
Kohaldatavate kulude määratlus on esitatud joonealuses märkuses 61.
Amazon's submission of 6 March 2017, Annex 28a.
Teenuse osutamise lepingud, punkt 2.1 („Üldosa“).
See Section 2.3.3.3.
Amazon.de GmbH ja LuxOpCo vaheline teenuse osutamise leping, punkt 2.2 („Kliendi- ja turustajateenused“) ja punkt 2.3 ( „Tugiteenused“).
Amazon internal documents: the Amended and Restated Service Agreement between LuxOpCo and Amazon.fr SARL, the Amended and Restated Service Agreement between LuxOpCo and Amazon.fr Logistique SAS, the Amended and Restated Service Agreement between LuxOpCo and Amazon.co.uk Ltd, the Amended and Restated Service Agreement between LuxOpCo and Amazon Logistik GmbH, and the Amended and Restated Service Agreement between LuxOpCo and Amazon.de GmbH, all as of 1 May 2006.
Amazon.fr Logistique SAS and LuxOpCo vaheline teenuse osutamise leping, punkt 2.2 („Tellimuste täitmise teenused“).
See Recital 109.
Amazon Logistik GmbH LuxOpCo vaheline teenuse osutamise leping, punkt 2.2 („Tellimuste täitmise teenused“).
Services Agreements, paragraph 4.1 (Fees): ‘In consideration of [EU Local Affiliate]'s performance of the Services, [LuxOpCo] shall pay [EU Local Affiliate] fees (the ‘Service Fees’) equal to the Applicable Costs (as defined in Exhibit 1) incurred by [EU Local Affiliate] in providing the corresponding Services, plus the Applicable Markup set forth in Exhibit 1. […]. ’
Amazon.co.uk Ltd ja LuxOpCo vaheline teenuse osutamise leping, punkt 2.2 („Tellimuste täitmise teenused“), 2.3 ( „Kliendi- ja turustajateenused“) ja punkt 2.4 ( „Tugiteenused“).
Exhibit 1 provides that the ‘Applicable Costs’ is the sum of all operating expenses, as determined pursuant to generally accepted accounting principles in the US, directly and indirectly related to the Services, excluding interest expense, dividends paid by EU Local Affiliate, foreign exchange expense or any other expense excluded by mutual agreement, as deemed appropriate.
Teenuse osutamise lepingud, punkt 5.1 („Agentuuri puudumine“).
The ‘Applicable Markup’ is a percentage of the Applicable Costs which varies from 3 – 8 % depending on the characteristics of the service provided and the EU Local Affiliate.
Teenuse osutamise lepingud, punkt 5.2 („Teenuseosutaja kohustused“).
As explained in the Recitals to the Service Agreements, the cost plus mark-up is determined on basis of a ‘comprehensive economic analysis’ of the arm's length rate of compensation for the services provided by the EU Local Affiliates to LuxOpCo.
Teenuse osutamise lepingud, 5. jagu („Poolte staatus ja vastutus“).
License Agreement, paragraph 1.4: ‘European Country’ means ‘(a) the economic, scientific, and political organization known as the European Union consisting, as of the Effective Time [30 April 2006], of Belgium, France, Italy, Luxembourg, Netherlands, Germany, Denmark, Greece, Ireland, United Kingdom, Spain, Portugal, Austria, Finland, Sweden, Cyprus, Czech Republic, Estonia, Hungary, Latvia, Lithuania, Malta, Poland, Slovakia, and Slovenia, and including any and all other countries that may become members of such organization during the Term, and (b) any countries listed as ‘Applicant countries’ or ‘Other European countries’ on the Web page located at http://europa.eu.int/abc/governments/index_en.htm#, or any successors thereto or replacements thereof. ’
Nagu on selgitatud jaos 2.3.2.1, on Amazon osutanud valikule, hinnale ja mugavusele kui oma e-jaemüügi äri peamistele tõuketeguritele.
License Agreement, paragraph 2.1(a), and paragraph 1.5 on the Licensed Purpose.
Amazon.fr Sarli kohaldatav marginaal on [3–3,5] % kliendi- ja turustajateenuste eest ning [5–10] % tugiteenuste eest.
Paragraph 2.1(a) provides: ‘(a) ‘Exclusive Intellectual Property License Grant’.
Amazon.de GmbH kohaldatav marginaal on [3–3,5] % kliendi- ja turustajateenuste eest ning [4–4,5] % tugiteenuste eest.
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 during the Term, 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); and (iii) sublicense to Affiliates or third parties the foregoing rights, including the right to sublicense to further third parties. […]. ’
Amazon.fr Logistique SASi kohaldatav marginaal on [5–10] % tellimuste täitmise teenuste eest.
Amazon internal document: License Agreement, paragraph 2.5 (License Fee), and Exhibit A.
Amazon Logistik GmbH kohaldatav marginaal on [5–10] % tellimuste täitmise teenuste eest.
Such Intangibles were referred to as ‘Derivative Works’ in the License Agreement, which according to paragraph 1.3 means ‘any and all new works created by or for AEU [LuxOpCo] from pre-existing material contained within, or as a result of access to or use of the Amazon EHT [LuxSCS] Intellectual Property [including the Intangibles][…]’.
Amazon.co.uk Ltd. kohaldatav marginaal on [3–3,5] % tellimuste täitmise teenuste eest, [3–3,5] % kliendi- ja turustajateenuste ning [4–4,5] % tugiteenuste täitmise eest.
Amazon internal document: License Agreement, paragraph 2.1(b): ‘AEU [LuxOpCo] irrevocably and exclusively assigns and agrees to assign to Amazon EHT [LuxSCS], its successors, and assigns, all right, title, interest and ownership in and to any and all Derivative Works of the Amazon EHT [LuxSCS] Intellectual Property created by or for AEU [LuxOpCo] as provided under Section 2.1(a)’.
Amazoni 7. juunil 2017 esitatud teave, lk 3: „These fees relate to (i) the share of Luxembourg costs allocated to LuxSCS and to (ii) disbursements in relation to the legal protection of the Intangibles owned by LuxSCS such as patent application fees and related disbursements, trademark application fees and related disbursements and fees and disbursements in relation to domain names and IP searches“.
License Agreement, section 9.2: ‘(a) AEU [LuxOpCo] shall, at its sole expense, use its best efforts to prevent, investigate, and prosecute any unauthorised use of any Amazon EHT [LuxSCS] Intellectual Property.
Sisseostumaksed tehti seitsmes osas.
AEU [LuxOpCo] agrees to promptly inform Amazon EHT [LuxSCS] of any such unauthorised use that comes to the AEU [LuxOpCo]'s attention.
Esimene osamakse 73,22 miljonit USA dollarit (52,35 eurot) tehti 2005. aastal.
To facilitate coordination of enforcement activities, AEU [LuxOpCo] shall consult with Amazon EHT [LuxSCS] before undertaking any actions to prevent such unauthorised 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 any may retain all recoveries from any such suits.’
Nagu on sätestatud kulude jagamise lepingu punktis 1.10, tähendab arendusprogramm „the activities of a Party within the scope and principles set forth under Section 2“.
See also License Agreement, paragraph 2.3 (Maintenance) and paragraph 9.5 (Compliance, Data Protection).
Nagu on täpsustatud kulude jagamise lepingu 2. jao punktis 2.1, lepivad pooled kokku, et „all research, development, marketing and other activities relating to the Licensed Purpose after the Effective Date are included within the scope of the Development Program.
Amazon internal document: License Agreement, paragraph 3.1.
Such activities may include, but are not limited to, all development activities related to maintaining, improving, enhancing, or extending the Amazon Intellectual Property, A9 Intellectual Property and EHT Intellectual Property [together the Intangibles].
License Agreement, paragraph 7 (No Warranties): ‘Each party provides its materials and services to the other pursuant to this agreement ‘as is,’ ‘with all faults’ and without warranties of any kind, express, implied, statutory or otherwise, including any implied warranties of merchantability, fitness for a particular purpose, reasonable care, workmanlike effort, results, lack of viruses, accuracy or completeness, all of which each party expressly disclaims, and each party assumes the entire risk as to the results and performance of those services and the materials. There is no warranty of title or noninfringement of any intellectual property rights or any warranty against interference with either party's or any other entity's enjoyment of information provided to it relating to this agreement ’.
All such activities shall be included in the Development Program except to the extent specifically excluded by mutual, written agreement of the Parties“.
So-called ‘third party materials’.
Nagu on kindlaks määratud kulude jagamise lepingu punktis 1.9, tähendavad arenduskulud „the costs incurred pursuant to Section 3 related to the performance of activities by a Party under the Development Program, including but not limited to any and all costs incurred by a Party in the course of developing Derivative Works.“ Arenduskulud määratakse kindlaks punkti 3.3 kohaselt.
For example, in February 2011 LuxOpCo acquired full ownership of the LoveFilm Group, including the intellectual property of that group (See Amazon's submission of 4 May 2015).
Vastavalt kulude jagamise lepingu punktis 3.2 „Alltöövõtja arenduskulud“ sätestatule: „Development Costs incurred by a person that participates at a Party's request in the development or improvement of the Amazon Intellectual Property, A 9 Intellectual Property and EHT Intellectual Property [together the Intangibles] (a „Subcontractor“) shall be considered Development Costs of that Party if the Party contracting for such work with such Subcontractor (a) materially participates in the management or control of the Subcontractor, and (b) retains ownership, or receives material rights to use, any intangible property developed by the Subcontractor“.
As part of the post-acquisition integration of the [acquisition Q], it was decided by Amazon to centralise all ‘digital content rights’ […] in LuxOpCo. […].
Näiteks Amazoni kaubamärgid, kaubanimed, domeeninimed, stiil, logod ja esitusviis.
License Agreement, section 3.2, provides: ‘Third Party Materials, From time to time during the Term, AEU [LuxOpCo] may license or otherwise acquire rights to or ownership of third party materials, which AEU [LuxOpCo] may use in connection with the Licensed Purpose (‘Third Party Materials’).
Amazoni 21. augustil 2015 esitatud teave, 12. lisa: kulude jagamise lepingu koondaruanded.
If in connection with obtaining a license to Third Party Materials, AEU [LuxOpCo] acquires the right to sublicense such Third Party Materials to Amazon EHT [LuxSCS], then AEU [LuxOpCo] hereby grants to Amazon EHT [LuxSCS] a royalty free and non-exclusive right and license to use such Third Party Materials during the Term in the same manner as and for the same purposes that such Third Party Materials have been licensed to AEU [LuxOpCo].
Kulude jagamise leping, 4. jagu ja D loend (mis kehtib alates 5. jaanuarist 2009).
If AEU [LuxOpCo] acquires ownership of any Third Party Materials, then AEU [LuxOpCo] hereby grants Amazon EHT [LuxSCS] a royalty free and non-exclusive tight and license to use such Third Party Materials during the Term to the full extent that AEU [LuxOpCo] can use such Third Party Materials as the owner of the Third Party Material ’.
Kulude jagamise lepingu 4. jao kohaselt (Arenduskulude jaotus), tuli koostada „Kulude jagamise aastaaruanne“, et teha kindlaks iga poole kulude jagamise lepingu kohaselt aastas makstavad kulu de jagamise maksed.
Amazon's submission of 18 January 2016: ‘Both LuxOpCo and ASE rely on the Intangibles in operating their businesses. Inventory risk management, pricing, fulfilment, management and third party registration on Amazon's marketplaces, to name a few, are automated to a very large extent and the required technology is licensed from LuxSCS. As a result of this automation, these functions require limited involvement from LuxOpCo and ASE's employees beyond monitoring and management’.
Amazon esitas aastate 2005–2014 iga-aastased kulude jagamise aruanded oma 21. augustil 2015 esitatud teabe hulgas.
License Agreement, paragraph 2.1(a) (Exclusive Intellectual Property License Grant).
Nagu on arvutatud kooskõlas kulude jagamise lepingu 4. jao („Arenduskulude jaotus“) ja 5. jaoga ( „Maksed“).
See footnote 64.
Kulude jagamise leping, punkt 4.1: „As soon as practical after each Year End, the Parties shall each prepare necessary financial statements and forecasts, and shall jointly reconcile and consolidate such statements and forecasts into an „Annual Cost Sharing Report,“ containing the information required by this Section 4 and signed by the Parties […] . “ 4. jaos määratakse kindlaks arenduskulude jaotus.
Service Agreements, paragraph 3.1 (Use by Provider).
Amazoni 27. veebruaril 2017 esitatud teave, lk 4–5.
Service Agreements, paragraph 3.2 (Ownership by Company).
Kulude jagamise leping, punkt 8.1 („Esialgne periood“).
License Agreement, paragraph 4.1 (Term).
Kulude jagamise leping, punkt 8.2 („Kohene lõpetamine omaniku muutumisest või olulisest koormatisest teatamise korral“).
License Agreement, paragraph 4.2 (Immediate Termination upon Notice for Change of Control or Substantial Encumbrance).
Kulude jagamise leping, punkt 8.3 („Lõpetamine pärast tegevusega seotud vea parandamata jätmist“).
License Agreement, paragraph 4.3 (Termination After Failure to Cure of Performance).
Amazoni 4. mail 2015 esitatud teave, 2. lisa.
Luxembourg's submissions of 21 November 2014, Annex 4.
Kulude jagamise leping, mis kehtib alates 5. jaanuarist 2009, punkt 2.3: „In connection with this Agreement, each Party shall undertake the functions and risks specified in Exhibit B hereto“.
See Recital 128 for the definitions of terms used in the License Fee calculation.
5. jaanuarist 2009 kehtiva kulude jagamise lepingu B loend: „Funktsioonid ja riskid“.
Following the amendment, ‘EU Operating Profits’ means EU Revenue minus EU COGS and EU Operating Expenses and, as agreed upon by the Parties from time to time, certain expenses, at cost, not included in the AEU Operating Expenses.
Selle kohta on B loendis märgitud, et „[t]his list is representative of the functions and risks to be undertaken by the Parties. The Parties do not represent that this is the exclusive statement of functions and risks, and the omission of any function or risk does not imply that the Party does not perform such function or bear such risk“.
See footnote 84.
„Euroopa territoorium“ on kulude jagamise lepingus määratletud kui „kõik termini „Euroopa riigid“ tähenduses hõlmatud riigid, nagu on kindlaks määratud käesoleva lepingu punktis 1.12.
As explained in Recital 102, Amazon's European structure, as referred to in the ruling request and as endorsed by the contested tax ruling, was put into place from May 2006-June 2014.
“ Punktis 1.12 on „Euroopa riik“ määratletud kui „all the countries included within the meaning of the term „European Country“ as defined in Section 1.12 hereof “.
In June 2014, that structure was changed.
À la section 1.12, on entend par „European Country“ „(a) the economic, scientific, and political organization known as the European Union consisting, as of the Effective Date, of Belgium, France, Italy, Luxembourg, Netherlands, Germany, Denmark, Greece, Ireland, United Kingdom, Spain, Portugal, Austria, Finland, Sweden, Cyprus, Czech Republic, Estonia, Hungary, Latvia, Lithuania, Malta, Poland, Slovakia, and Slovenia, and including any and all other countries that may become members of such organization during the Term, and (b) any countries listed as „Applicant countries“ or „Other European countries“ on the Web page located at http://europa.eu.intlabc/governments/indexen.htm#, or any successors thereto or replacements thereof “.
As explained in Amazon's letter of 31 October 2003, p. 4: ‘Notwithstanding the tax transparency of LuxSCS, it would have been subject to municipal business tax (Article 2 MBTL) on its profits if these profits are derived by a permanent establishment situated in Luxembourg from the carrying out of a ‘commercial activity’ as defined by Article 14-1 ITL ’.
Paistab, et terminit „uurimisprogramm“ ei ole kulude jagamise lepingus määratletud.
This letter and Amazon's letter of 31 October 2003 were supplemented with additional information on the restructuring in Amazon's letters to the Luxembourg tax administration of 5 December 2004, 14 April 2006 and 20 April 2006.
Võib aru saada, et terminiga viidatakse ka arendusprogrammile.
The Luxembourg tax administration confirmed in its letters to Amazon on 23 December 2004 and 27 April 2006 that: ‘As the changes discussed in your letter of April 14, 2006 and in the letter of April 20, 2006 by Mr […] from [Advisor 1] will have no effect on the taxation of your group's companies, my letter of November 6, 2003 will remain in force.
Amazoni 27. veebruaril 2017 esitatud teave.
So, I have no objections to the content of the letters of April 14, 2006 and April 20, 2006 respectively.’
Amazoni 12. aprillil 2017 esitatud teave.
Amazon's letter of 23 October 2003, p. 5.
Teade puudujäägi kohta on ametlik kiri, millega IRS teatab maksumaksjale võlgu olevatest maksudest ja kõigist nendele lisanduvatest trahvidest ja intressidest.
Amazon's letter of 23 October 2003, p. 6.
Teates selgitatakse maksukorrektsioone, nende arvutamise viise ja maksumaksja võimalusi.
TP Report, see Recital 4.
Eelkõige võib maksumaksja juhul, kui ta ei nõustu hinnanguga, esitada kaebuse USA maksukohtusse.
See TP Report, section 4.1.
IRSi (kostja) kohtulik argumentide memorandum, lk 1.
Overview of Methods.
Amazoni kohtujärgne kokkuvõte, lk 6-7.
Amazon's letter of 23 October 2003, p. 3-4.
See luba võimaldab IRSil nõuda, et isik ilmuks kindlaksmääratud kohta ning esitaks raamatupidamis- ja muud dokumendid või annaks vande all tunnistuse. vrd https://www.irs.gov/pub/irs-wd/0950044.pdf.
The management is expected to account for 8-10 FTEs, and includes the following positions: General Manager Europe, Luxembourg Country Manager, Director, Pan-European Supply Chain, Director, Pan-European Operational Excellence, Director, Pan-European Operations Engineering, Director of Information Technology, Director of Operations Finance, Europe and Director of Operations Finance, Europe.
USA maksukohtu otsus ei sisalda LuxSCSi poolt Amazon USile makstavate sisseostumaksete ja kulude jagamise lepingu maksete korrektsioonide lõplikku kvantifikatsiooni.
Amazon's letter of 23 October 2003, p. 4.
Võrreldava kontrollimata tehingu meetod on USAs kasutatav siirdehindade meetod, mis on analoogne OECD siirdehindade suuniste kohase võrreldava kontrollimata tehingu meetodiga.
TP Report, p. 14.
Amazoni lõplik versioon: [Tehnoloogiaala asepresident – Software Development, Amazon Corporate LLC, Kindle endine asepresident USAs, Amazon Corporate LLC, USA], 18. november 2014, punkt 3549: 10–25; punkt 3550: 1–10, „Volume impacted deal pricing pretty significantly.
TP Report, p. 29.
You can look at the -- you can go through the various contracts across the M.coms and you will find that the larger ones, such as [C] and [A], they have a lower commission rate than the smaller ones such as [D] and [E] and [F], and so that was a reality of what the market forces would require, […] And so the expectation that became predominant across all of the players in this market segment was that the bigger the sales volume, the lower the commission rate would be, and that found its way into, for example, [A] Amendment 3 is where we went from a single commission structure to a tiered base structure because [A] saw that their sales were doing very well and they predicted them to do very well over the course of the remainder of the agreement and they didn't want to be spending that much because they thought it wasn't competitive with their alternatives.
TP Report, p. 20-21.
And you saw the same thing in the [C] deal […].“
Amazon's submission of 28 October 2015: ‘Meeting with the Case Team’, p. 8.
Kulude jagamise leping, punkt 1.4 (Amazoni intellektuaalomand)
USD 7 million in the first year and USD 8 million in the second year of the contract; in: Amazon internal document: Agreement between Amazon and [A], p. 155.
Amazoni 19. veebruaril 2016 esitatud teave.
Ranging from USD 7 million in the second year of the agreement to USD 35 million in the fifth year; in: Amazon internal document: Agreement between Amazon and [A], p. 155.
2010. aastal kulutati vahetult 33435000 eurot.
Initially 5 %, diminishing to 4 % in the fourth and the subsequent years; in: Amazon internal document: Agreement between Amazon and [A], p. 157.
Kogusummast, mille LuxSCS maksis [Q omandamise] tehnoloogia eest (42928054 USA dollarit), kapitaliseeriti 22928054 USA dollarit immateriaalse varana.
TP Report, p. 28.
LuxSCSi makstud 23010000 eurot [T kapitaliseerimise] eest kapitaliseeriti immateriaalse varana.
The Amadeus database is a database of financial information for public and private companies across Europe.
Kogusummast, mille LuxSCS maksis [U omandamise] eest (70 miljonit USA dollarit), kapitaliseeriti 84 miljonit eurot firmaväärtusena ja 0,7 miljonit eurot turundusega seotud immateriaalse varana.