natgillin/translations-raw huggingface dataset:
Companies that are not resident in Ireland and do not trade through a branch or agency in Ireland are only liable to income tax on any Irish-source income and to capital gains tax on gains arising on the disposal of certain Irish assets (principally Irish land) [56], subject to any treaty relief that may be available.
Tämä on raportin mukaan se taso, jolla jonkin ohjelman aktiivinen hallinnointi aineettoman hyödykkeen kehittämiseksi tapahtuu ja jolla on valmiudet hallita aktiivisesti tällaiseen ohjelmaan liittyviä riskejä.
According to Ireland, that insertion was the first time that Irish tax law formally recognised the application of the ‘arm's length principle’ as laid down in Article 9 of the OECD Model Tax Convention on Income and on Capital (hereinafter: the ‘OECD Model Tax Convention’) and elaborated upon in the OECD's Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (hereinafter: the ‘OECD TP Guidelines’).
Kiistanalaisilla veropäätöksillä hyväksytään voittojen kohdentaminen ASI:lle ja AOE:lle yksipuolisten voitonkohdentamismenetelmien perusteella, joiden soveltaminen muistuttaa OECD:n siirtohinnoitteluohjeissa kuvattua TNMM-menetelmää.
Part 35A applies to arrangements entered into between associated persons (companies).
TNMM on yksi niin kutsutuista epäsuorista menetelmistä, joilla voidaan määritellä liiketoimen markkinaehtoinen hinta ja jakaa voitto samaan konserniin kuuluvien yritysten kesken.
However, based on the definition of a ‘person’ in Ireland's domestic tax legislation, any arrangement entered into between a head office and its branch does not fall within the scope of Part 35A.
TNMM:ää voidaan verrata CUP-menetelmään, joka on niin kutsuttu suora menetelmä, jossa etuyhteysliiketoimessa (eli kahden etuyhteydessä toisiinsa olevan yrityksen välisessä liiketoimessa) omaisuuden tai palveluiden siirrosta perittyä maksua verrataan vastaavissa olosuhteissa vapailla markkinoilla toteutetussa vertailukelpoisessa liiketoimessa (eli toisistaan riippumattomien yritysten välisessä liiketoimessa) omaisuuden tai palvelujen siirrosta perittyyn hintaan.
The OECD has produced several non-binding guidance documents on international taxation.
Siinä sovelletaan sopivaan tunnuslukuun, esimerkiksi kustannuksiin, liikevaihtoon tai kiinteään omaisuuteen tehtyihin investointeihin, voittosuhdetta, jäljempänä ’voittoindikaattoria’, joka kuvastaa vertailukelpoisten itsenäisten yritysten liiketoimiin perustuvaa voittosuhdetta.
Given their non-binding nature, the tax administrations of the OECD member countries, of which Ireland is one [57], are simply encouraged to follow the OECD's framework.
TNMM:n käyttöä yksipuolisena siirtohinnoittelumenetelmänä – jolla tutkitaan vain yhden etuyhteysliiketoimen osapuolen tuottoa – perustellaan usein vuoden 2010 OECD:n siirtohinnoitteluohjeiden 3.18 kohdalla, jonka mukaan ”testattavan osapuolen”, eli sen liiketoimen osapuolen, johon taloudellista indikaattoria (kustannusten voittomarginaalia, bruttokatetta tai nettovoittoindikaattoria) testataan, olisi periaatteessa oltava se yhtiö, joka on toimintoarvioinnin mukaan yksinkertaisempi [69].
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.
Erityisesti tapauksissa, joissa jollakin etuyhteysliiketoimen osapuolista on teollis- ja tekijänoikeuksia, joita se lisensoi toiselle osapuolelle valmistuksen tai jakelun kaltaisten toimintojen suorittamiseksi, veroneuvojat vetoavat usein siihen, että on monimutkaista määrittää näistä teollis- ja tekijänoikeuksista saatava tuotto toiminnoiltaan yksinkertaisemman osapuolen nimeämiseksi, määrittää tämän osapuolen suorittamien toimintojen tuotto sekä kohdentaa sen koko tämän tuoton vähentämisen jälkeen jäljelle jäävä voitto eli koko niin kutsuttu jäännösvoitto teollis- ja tekijänoikeudet omistavalle osapuolelle palkkiona näiden oikeuksien käytöstä.
However, transfer pricing can also take place within one company, if the company operates a permanent establishment in a separate jurisdiction.
ASI:n JA AOE:n TALOUDELLISET TIEDOT
This requires an allocation of that company's profit between its permanent establishment and the other parts of the company.
Molempien yhtiöiden tulot on luokiteltu niiden tilinpäätöksissä tuotteiden myynnistä syntyneiksi, kuten taulukoissa 2 ja 3 olevista otteista näkyy.
The 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 both on transfer pricing between associated group companies and profit allocation within a company.
Tilinpäätösten mukaan liikevaihto muodostuu nettomyynnistä asiakkaille.
Article 9(1) of the OECD Model Tax Convention on ‘associated enterprises’ 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’.
Sekä ASI:n että AOE:n tilinpäätöksissä täsmennetään (esimerkiksi vuosilta 2006 ja 2007), että nettomyynti muodostuu ensisijaisesti tuotteiden (laitteet, ohjelmistot ja oheislaitteet), laajennettujen takuiden ja tukisopimusten myynnistä saaduista tuloista.
That provision is considered to lay down the authoritative statement for international tax purposes of the OECD's ‘arm's length principle’ in transfer pricing between associated group companies.
ASI ei ole kirjannut liikevaihdon ja verrattain pienten korkomäärien lisäksi muita merkittäviä tulolajeja.
Article 7(2) of the OECD Model Tax Convention on ‘business profits’ deals with the attribution of profits within a single company.
Ote ASI:n tilinpäätöksestä 2007
It provides: ‘[…] the profits that are attributable in each Contracting State to the permanent establishment […] are the profits it might be expected to make, in particular in its dealings with other parts of the enterprise, if it were a separate and independent enterprise engaged in the same or similar activities under the same or similar conditions, taking into account the functions performed, assets used and risks assumed by the enterprise through the permanent establishment and through the other parts of the enterprise.’
Kaavio 3
Guidance on the application of Article 7 is provided in the OECD's Report on the Attribution of Profits to Permanent Establishments, of which the latest version was published in 2010 (hereinafter: the ‘2010 OECD Profit Attribution Report’) [60].
Ote AOE:n tilinpäätöksestä 2006
The 2010 OECD Profit Attribution Report describes the difficulties of allocating profit within a single company as compared to allocating profit between two legally separate companies.
Irlannin toimittamat valikoidut taloudelliset tiedot esitetään taulukossa 1 ASI:n osalta ja taulukossa 2 AOE:n osalta.
Between two legally separate companies, the determination of which company owns the assets and which company bears risk in the relationship between those two companies is determined by legally binding contracts or other ascertainable legal arrangements.
Taulukko 1
This is also the case where the two separate companies are part of the same corporate group, so long as the contracts and legal arrangements reflect the underlying reality.
ASI:n taloudelliset tiedot (miljoonaa Yhdysvaltojen dollaria)
By contrast, the fact that a permanent establishment does not constitute a legal entity separate from the company to which it belongs means that between various parts of the same company there is no single part of the company that could be said to legally ‘own’ the assets, assume the risks, and possess the capital or contracts with separate companies [61].
Vuosi
The 2010 OECD Profit Attribution Report describes the Authorised OECD Approach to the application of the arm's length principle set forth in the OECD TP Guidelines in the context of allocating profit to a permanent establishment.
[63000–63500]
Under the OECD TP Guidelines, the allocation of profit among associated companies is dependent on the functions performed, the risks incurred and the assets employed by each company [62].
[35000–35500]
For the allocation of income between a company and its permanent establishment, the Authorised OECD Approach supplements the functional analysis of Article 9(1) of the OECD Model Convention by a first step to address the fact that, legally, the assets, risks, capital and rights and obligations arising out of transactions between different parts of the same company belong to the company as a whole, rather than to any one part of the company, and that there are no transactions between legally distinct companies belonging to the same corporate group [63].
[300–400]
The Authorised OECD Approach thus consists of a two-step analysis according to which income is allocated to a permanent establishment.
[62500–63000]
The first step of that approach is to hypothesise the permanent establishment as a distinct and separate enterprise ‘engaged in the same or similar activities under the same or similar conditions, taking into account the functions performed, assets used and risks assumed by the enterprise through the permanent establishment and through the other parts of the enterprise’ [64].
[26500–27000]
It is in this context that the notion of ‘significant people functions’ is introduced.
[1000–1500]
Under the first step, the Authorised OECD Approach allocates to the permanent establishment the economic ownership of assets for which the significant functions relevant to the economic ownership of assets are performed by people in the permanent establishment and also allocates to the permanent establishment those risks for which the significant functions relevant to the assumption and/or management (subsequent to the transfer) of risks are performed by people in the permanent establishment [65].
[67500–68000]
Under the second step of the Authorised OECD Approach, the OECD TP Guidelines are applied by analogy to the permanent establishment's dealings with other parts of the company to ensure that the performance of all of its functions in relation to those dealings is rewarded on an arm's length basis [66].
[24500–25000]
CONSIDERATIONS REGARDING THE APPLICATION OF THE AUTHORISED OECD APPROACH TO INTANGIBLES
[900–1000]
Section D-2(iii)(c) of the 2010 OECD Profit Attribution Report concerns the allocation of intangibles to permanent establishments.
Taulukko 2
As regards internally developed trade intangibles, point 86 of the Report sets out that, depending on the business organisation model of the enterprises, ‘the active decision-making and management may often be devolved throughout the enterprise.
AOE:n taloudelliset tiedot (miljoonaa Yhdysvaltojen dollaria)
An issue arises as to whether this is likely to be the same with regard to the development of intangible property or whether it is more likely that the significant people functions relevant to the determination of economic ownership of intangible assets are performed at a high strategic level by senior management or by a combination of centralised and devolved decision-making functions’.
AOE:n liikevaihto
Point 87 explains that ‘there is no hard evidence that the decision-making process for the development of intangible property is generally so centralised, especially as the focus for determining the significant people functions relevant to the determination of economic ownership is on the active-decision making and management rather than on simply saying yes or no to a proposal.
[400–500]
This suggests that, just as for financial assets, economic ownership may often be determined by functions performed below the strategic level of senior management.
[14500–15000] [71]
This is the level at which the active management of a programme toward the development of an intangible would occur, where the ability to actively manage the risks inherent in such a programme lies.’
[5000–5500] [71]
Regarding acquired trade intangibles, point 94 of Section D-2(iii)(c)(3)A(ii) explains that ‘just as with internally developed intangibles property, the key question in determining economic ownership of acquired intangibles is where within the enterprise the significant people functions related to active decision-making relating to the taking on and management of risks are undertaken’ [67].
[500–600]
THE OECD TP GUIDELINES
[2000–2500] [71]
The OECD TP Guidelines describe five methods to approximate an arm's length pricing of transactions and profit allocation between companies of the same corporate group: (i) the comparable uncontrolled price method (hereinafter ‘CUP’); (ii) the cost plus method; (iii) the resale minus method; (iv) the transaction net margin method (hereinafter ‘TNMM’) and (v) the transactional profit split method.
[10–20]
The Guidelines draw a distinction between traditional transaction methods (the first three methods) and transactional profit methods (the last two methods).
Taulukoissa 1 ja 2 esitetyt taloudelliset tiedot perustuvat ASI:n ja AOE:n Irlannissa tekemiin lakisääteisiin tilinpäätöksiin.
The Guidelines declare a preference for traditional transaction methods, such as the CUP, over transactional profit methods, such as the TNMM, as a means to establish whether transfer pricing is at arm's length [68].
ASI ja AOE tekevät täydelliset tilinpäätökset Irlannissa, koska ne on perustettu Irlannissa.
The Guidelines further explain that multinational corporations retain the freedom to apply methods not described in those guidelines to establish transfer prices, provided those prices satisfy the arm's length principle.
Komissio pyysi Irlantia [73] selventämään, onko ASI:n ja AOE:n päätoimipaikoilla ja niiden irlantilaisilla sivuliikkeillä erilliset tilinpäätökset, ja jos on, toimittamaan ne.
The contested tax rulings endorse a profit allocation for ASI and AOE based on one-sided profit allocation methods which, in their application, resemble the TNMM as described in the OECD TP Guidelines.
Irlanti ilmoitti, että ASI:n ja AOE:n tilinpäätökset täyttävät Irlannin lainsäädännön mukaiset kirjanpitovaatimukset eikä Irlannin lainsäädännössä edellytetä ASI:n ja AOE:n laativan erillisiä tilinpäätöksiä irlantilaisten sivuliikkeidensä osalta.
The TNMM is one of the ‘indirect methods’ to approximate an arm's length pricing of transactions and profit allocation between companies of the same corporate group.
ASI:n lakisääteisessä tilinpäätöksessä ilmoittama vero koostuu lähinnä sen irlantilaisten sivuliikkeiden voitoista Irlantiin maksettavasta verosta.
The TNMM can be contrasted with the CUP method, which is a ‘direct method’ that compares the price charged for the transfer of property or services in a controlled transaction (that is to say, a transaction between two enterprises that are associated enterprises with respect to each other) to the price charged for the transfer of property or services in a comparable uncontrolled transaction (that is to say, a transaction between enterprises that are independent enterprises with respect to each other), conducted under comparable circumstances.
Nämä voitot määritetään kiistanalaisilla veropäätöksillä hyväksyttyjen voittojen kohdentamismenetelmien mukaisesti [74], sillä ASI ei katsonut harjoittavansa veronalaista toimintaa millään muulla veroalueella.
The TNMM approximates what would be an arm's length profit for an entire activity, rather than for identified transactions.
[…] ja Italian verohallintojen arvioiden mukaan ASI:n katsottiin kuitenkin olevan verovelvollinen näillä kahdella veroalueella.
It does not seek to establish the price of goods sold, but estimates the profit independent companies could be expected to make on an activity, such as the activity of selling goods.
ASI oli velvollinen maksamaan vuosilta 2013 ja 2014 lähdeveroa […], koska […] verohallinto piti erään […] Applen yhtiön ASI:lle maksamaa maksua lisenssimaksuna ja peri siitä lähdeveron [75].
It does this by taking a base (‘a profit level indicator’), such as costs, turnover or fixed investment, and applying a profit ratio reflecting that observed in comparable uncontrolled transactions to that base.
ASI oli velvollinen maksamaan vuosilta 2009–2012 yhtiöveroa Italiassa, koska Italian verohallinto arvioi, että ASI harjoitti Italiassa veronalaista toimintaa tänä aikana [76].
The use of the TNMM as a one-sided transfer pricing method — that is, examining the profitability of only one of the parties to the controlled transactions — is often justified by reliance on paragraph 3.18 of the 2010 OECD TP Guidelines, according to which the ‘tested party’, that is to say, the party to the transaction for which a financial indicator (mark-up on costs, gross margin, or net profit indicator) is tested, should, in principle, be the company which has the less complex function [69].
Mitä tulee AOE:n lakisääteisessä tilinpäätöksessä ilmoittamaan veroon, yhtiöllä oli sivuliike Singaporessa ja se oli velvollinen maksamaan yhtiöveroa Singaporeen vuosilta 2009, 2010 ja 2011 [77].
In particular, in cases where one of the parties to a controlled transaction holds intellectual property, which it licenses to its counterparty to perform functions such as manufacturing or distribution, tax advisors often invoke the complexity of establishing a return on that intellectual property for designating the counterparty as the party with the less complex function, establishing a return for the functions performed by that counterparty, and allocating all its profit remaining after deduction of that return, that is to say, all the ‘residual profit’, to the party holding the IP as a royalty for the use of that IP.
Kiistanalaisissa veropäätöksissä ASI:n irlantilaisen sivuliikkeen verotettava voitto määritetään toimintakustannusten perusteella.
ADDITIONAL INFORMATION SUBMITTED BY IRELAND IN RESPONSE TO THE OPENING DECISION AND IN THE COURSE OF THE FORMAL INVESTIGATION
Erillistä kirjanpitoa sivuliikkeen toimintakustannuksista ei kuitenkaan ole saatavilla, koska Apple ei ole koskaan toimittanut Irlannille erillistä kirjanpitoa.
In its Opening Decision, the Commission requested Ireland to provide all such information as may be helpful to assess the contested tax rulings [70].
Havainnollisuuden vuoksi kaaviossa 4 esitetään yksityiskohta koko ASI:n toimintakustannuksista vuosilta 2011 ja 2012 sellaisena kuin ne on ilmoitettu ASI:n lakisääteisessä tilinpäätöksessä.
In particular, the Commission requested Ireland to provide the financial accounts of ASI and AOE for the period 2004 to 2013, the number of full time equivalent employees (hereinafter: ‘FTE’) of ASI and of AOE over the same period (each end of reporting period), the FTE of ASI's and AOE's Irish branches, and information about the cost sharing agreements to which ASI and AOE are party.
Kaavio 4
The Commission also requested Ireland to single out the amount of passive income earned by ASI in the profit and loss accounts and to specify if this passive income comes from Ireland.
ASI:n toimintakustannukset vuosikertomuksessa 2012
FINANCIAL INFORMATION OF ASI AND AOE
Toimintakustannukset
The income of both companies is classified in their accounts as deriving from the sale of products, as illustrated by the extracts in Figure 2 and Figure 3.
tuhatta Yhdysvaltojen dollaria
Those accounts indicate that the turnover represents net sales to customers.
Markkinointi-, myynti- ja jakelukustannukset
Both the accounts of ASI and AOE specify (for example for the years 2006 and 2007) that the ‘net sales consist primarily of revenue from the sale of products (hardware, software, and peripherals), and extended warranty and support contracts’.
[400000–500000]
As for ASI, other than turnover and comparatively small amounts of interest, it does not record any other significant types of income.
Hallintokulut
In particular, ASI does not appear to record any royalty income.
Tutkimus ja kehittäminen
As for AOE, in addition to turnover and comparatively small amounts of interest, it reports large amounts of dividends paid by ASI to AOE for some accounting periods.
Kiistanalaisissa veropäätöksissä AOE:n irlantilaisen sivuliikkeen verotettava voitto määritetään toimintakustannusten ja liikevaihdon perusteella.
Figure 2
Havainnollisuuden vuoksi kaaviossa 5 esitetään koko AOE:n tuloslaskelma vuosilta 2011 ja 2012.
Extract from ASI accounts 2007
Kaavio 5
Figure 3
AOE:n tuloslaskelma vuosikertomuksessa 2012
Extract from AOE accounts 2006
Tuloslaskelma
Selected financial information provided by Ireland is presented in Table 1 for ASI and Table 2 for AOE.
29 päivänä syyskuuta 2012 päättyneeltä tilivuodelta
Table 1
Huomautus
ASI financial information (in USD million)
Liikevaihto – jatkuva toiminta
Year
Myytyjen hyödykkeiden valmistus- ja hankintakulut
ASI turnover
[(300000–400000)]
Profit before tax
Bruttovoitto
Of which interest and investment income net of interest charges
[90000–100000]
Tax declared in statutory accounts
[(10000–20000)]
[63000 – 63500]
Liikevoitto – jatkuva toiminta
[35000 – 35500]
[70000–80000]
[300 – 400]
Tulot konsernin yrityksiltä
[62500 – 63000]
[14500000–15000000]
[26500 – 27000]
Muut korkotuotot ja vastaavat tuotot
[1000 – 1500]
[1000–10000]
AOE turnover
5–8
[400 – 500]
Vero tavanomaisesta toiminnasta saadusta voitosta
[14500 – 15000] [71]
[(1000–10000)]
[5000 – 5500] [71]
Varainhoitovuoden ylijäämä
[500 – 600]
Kaavio 6
[2000 – 2500] [71]
Ote ASI:n vuosikertomuksesta vuodelta 2007
[10-20]
Tämänhetkinen vero on Irlannin yleistä verokantaa matalampi.
The financial information presented in Tables 1 and 2 is based on the company statutory accounts of ASI and AOE, as filed in Ireland.
Erot selittyvät seuraavasti:
ASI and AOE file full company accounts in Ireland because they are incorporated in Ireland.
Tavanomaisesta toiminnasta saatu voitto ennen veroja
The Commission requested Ireland [73] to clarify whether separate accounts exist for ASI's and AOE's head offices and their respective Irish branches and, if so, to provide such separate accounts.
Tämänhetkinen verokanta 12,5 % (2006: 12,5 %)
The tax declared by ASI in the statutory accounts is constituted mostly of the tax due to Ireland on the profit of its Irish branches, determined in accordance with the profit allocation methods endorsed by the contested tax rulings [74], since ASI did not consider itself to have a taxable presence in any other tax jurisdiction.
Korkeamman verokannan (25 %) mukaan verotettu korkotulo
For the years 2013 and 2014, ASI became liable to withholding tax in […] because the […] tax administration characterised a fee paid by a […] Apple company to ASI as a royalty and subjected that payment to a withholding tax [75].
Alemman verokannan mukaan verotettu tulo
For the years 2009 to 2012, ASI became liable for corporation tax in Italy following an assessment by the Italian tax administration which determined that ASI had a taxable presence in Italy during that period [76].
Tämänhetkinen vero yhteensä
As regards the tax declared by AOE in its statutory accounts, that company had a branch in Singapore and was liable to corporation tax in Singapore for the years 2009, 2010 and 2011 [77].
Vuoden 2007 jälkeisinä kausina yhtiöiden vero esitetään tilinpäätöksissä laskettuna [1–5] prosentin verokannan mukaan.
Ireland also provided the component in the interest income reported in the statutory accounts of ASI and AOE, which relates to property of the respective Irish branches of the two companies [78].
Näissä tilinpäätöksissä tätä verokantaa kuvataan keskimääräiseksi veroasteeksi kaikilla niillä veroalueilla, joilla AOE toimii.
Ireland provided a breakdown of ASI's interest income into ‘interest paid in ASI's financial account’ and ‘interest from property’.
Kaaviossa 7 esitetään ote ASI:n tarkastetusta tilinpäätöksestä sen vuosikertomuksesta vuodelta 2012.
For example, in 2012 the interest paid in ASI's financial accounts was USD [500-600] million and interest income from branch property was USD [1-10] million.
Kaavio 7