natgillin/translations-raw huggingface dataset:
They concern either the licensing of a registered patent or the digital content.
Analiza rezidualne dobiti uključuje pristup podjeli dobiti od dva koraka.
In Amazon's opinion, these contracts ‘do not have any relevance to the State aid assessment of the 2003 ATC: [a)] These agreements could only be used for a CUP analysis, while the 2003 ATC rightfully based its analysis on the residual profit split. [b)] In any event, most of the agreements concluded in the period of application of the 2003 ATC (2006 to mid-2014) do not include all of the IP components comparable to the IP included in the license agreement between LuxSCS and LuxOpCo (‘Intangibles’). [c)] Moreover the only agreements with some similarities to the agreement between LuxOpCo and LuxSCS postdate the issuance of the 2003 ATC, which renders them meaningless for the State aid assessment of the 2003 ATC because they could not have been relied upon to conduct the transfer pricing analysis at the time’.
U prvom koraku svakom se trgovačkom društvu dodjeljuje osnovna (ili rutinska) dobit koja je prikladna za zadaće koje ono obavlja, imovina koju upotrebljava i rizike koje preuzima na temelju usporedbe s povratom na tržištu koji su ostvarila neovisna poduzeća u sličnim transakcijama.
DESCRIPTION OF AMAZON'S NEW CORPORATE AND TAX STRUCTURE IN LUXEMBOURG AS CONFIRMED BY THE 2014 TAX RULING
Drugim riječima, prvi korak u biti odgovara primjeni metode TNMM.
In May 2014, Amazon received a new tax ruling from the Luxembourg tax administration concerning changes made to its corporate and tax structure in Luxembourg.
U drugom koraku rezidualna dobit preostala nakon zaključenja prvog koraka dijeli se među strankama na način koji je sličan načinu na koji bi neovisne stranke podijelile tu dobit po tržišnim uvjetima.
Under the new corporate structure, the role of LuxSCS […].
Metoda podjele dobiti obično se smatra prikladnom metodom kada obje stranke transakcije unutar grupe daju jedinstven i vrijedan doprinos toj transakciji jer bi se u takvom slučaju očekivalo od neovisnih stranaka da dijele dobit transakcije razmjerno svojim odgovarajućim doprinosima.
The principal change to that structure was the creation of a new […] company […], which was inserted in the existing structure between […].
Raspon po tržišnim uvjetima
Under the new corporate structure, the pre-existing platform organisation in LuxOpCo[…].
U Smjernicama OECD-a o transfernim cijenama opisuje se prihvatljiv tržišni rezultat analize usporedbe raspona rezultata, a jednog određenog rezultata.
As a result, [60-70] employees previously working in the Localisation and Translation Team of LuxOpCo were integrated in the Software Development and Translation Team […].
Ono što se u praksi naziva „raspon” jest interkvartilni raspon.
As regards the License Agreement, […] now pays a royalty to LuxSCS in return for the right to use the Intangibles for the purpose of operating an e-commerce platform in Europe.
Međutim, u Smjernicama OECD-a o tržišnim uvjetima ističe se da je to moguće samo ako raspon obuhvaća rezultate relativno jednake ili visoke pouzdanosti, a u slučaju nedostataka u pouzdanosti, može biti primjereno upotrebljavati mjere usmjerene na središnju vrijednost, na primjer medijan, srednju vrijednost ili ponderirane prosjeke itd.) za utvrđivanje najprikladnije točke u rasponu.
[…]'s main activity is […].
Posebna pitanja o primjeni načela tržišnih uvjeta za nematerijalnu imovinu
The main service […] provides is […].
U poglavlju VI.
also manages […].
Smjernica OECD-a o transfernim cijenama navedene su posebne smjernice o primjeni načela tržišnih uvjeta na nematerijalnu imovinu.
Finally, […] provides […] and is responsible for […].
Poglavlje VI. uvedeno je u Smjernice OECD-a o transfernim cijenama iz 1995. i posljednji put je ažurirano u Smjernicama OECD-a o transfernim cijenama iz 2017. na temelju Završnog izvješća o mjerama BEPS-a 8. – 10.
will in turn receive […], […] and […] fees from […].
U skladu s tim poglavljem, pri primjeni načela tržišnih uvjeta na nematerijalnu imovnu treba uzeti u obzir gledište prenositelja i gledište primatelja imovine.
The lower listing fee ‘reflects the […] financial situation and outlook [description of the state of the Retail business market and Amazon's strategy]’.
Neovisni primatelj pristao bi platiti predmetnu cijenu samo ako postoje razumna očekivanja da će uporabom nematerijalne imovine ostvariti zadovoljavajuće koristi, ali nakon što je razmotrio sve druge realistično dostupne mogućnosti.
[Description of Amazon's commercial strategy].
Za postizanje rezultata po tržišnim uvjetima od ključne je važnosti utvrditi subjekt ili subjekte koji sudjeluju u transakcijama povezanima s nematerijalnom imovinom unutar grupe i koji imaju pravo zadržati (djelomično ili potpuno) dobit ostvarenu tom imovinom.
If […] were to charge a listing fee of [4-6] % to cover its costs of providing the platform service [Amazon projections], both of which would be detrimental to […].
Međutim, zakonsko vlasništvo nad nematerijalnom imovinom nije odlučujući čimbenik pri analizi tržišne prirode naknade.
On the other hand, the discount […] will be required to grant will be limited by […].
Posebna pitanja o primjeni načela tržišnih uvjeta na aktivnosti dioničara i usluge unutar grupe koje imaju nisku dodanu vrijednost
Given that the allocation of technology and platform expenses is about [4-6] percent of LuxOpCo's projected retail revenues in 2014 it is […].
U poglavlju VII.
Thus, a listing fee that is less than [4-6] percent would appear to be a better alternative for LuxOpCo than LuxOpCo investing in the technology and platform itself.
Smjernica OECD-a o transfernim cijenama navedene su posebne smjernice o primjeni načela tržišnih uvjeta na usluge unutar grupe.
Under the new corporate structure, the role of ASE remains unchanged.
Poglavlje VII. uvedeno je u Smjernice OECD-a o transfernim cijenama iz 1995. i posljednji put je ažurirano u Smjernicama OECD-a o transfernim cijenama iz 2017. na temelju Završnog izvješća o mjerama BEPS-a 8. – 10.
It will continue to operate and manage the European Marketplace business.
Multinacionalna grupa može dogovoriti da određene usluge unutar grupe budu dostupne članovima grupe, na primjer financijske ili administrativne usluge.
Instead of paying a royalty to LuxOpCo for the totality of sub-licensed Intangibles, it now pays a […] fee […].
Takve usluge može pružati matično društvo ili neki drugi član grupe koji može na početku snositi troškove njihova pružanja.
The role of the EU Local Affiliates also remained unchanged the under new corporate structure.
Ako se smatra da su pružene usluge unutar grupe, nužno je utvrditi je li naknada, ako je ima, koju će društvo koje je primilo usluge platiti za takve usluge u skladu s načelom tržišnih uvjeta.
DESCRIPTION OF THE RELEVANT NATIONAL LEGAL FRAMEWORK
Kako je objašnjeno u Smjernicama OECD-a o transfernim cijenama: „kada se pokušava utvrditi tržišna cijena u pogledu usluga unutar grupe, pitanje treba razmotriti s gledišta pružatelja usluge i s gledišta primatelja usluge.
The ordinary rules of corporate taxation in Luxembourg are to be found in the Luxembourg Corporate Income Tax Code (loi modifiée du 4 décembre 1967 concernant l'impôt sur le revenue, the ‘LIR’).
U tome pogledu, relevantna pitanja uključuju vrijednost usluge za primatelja i koliko bi usporedivo neovisno poduzeće bilo spremno platiti za tu uslugu u usporedivim okolnostima te troškove za pružatelja usluge.”
Article 18(1) LIR provides the method to establish a corporate taxpayer's annual profit: ‘The profit is determined as the difference between net assets as of the end and net assets as of the beginning of the reporting period, increased by the withdrawals of business cash or other assets by the taxpayer for its personal use or any other uses which are not intended in the interests of the company and decreased by additional contributions performed during the reporting period’.
Međutim, primatelj ne mora plaćati naknadu za sve aktivnosti unutar grupe.
Article 159 LIR provides that resident tax companies are subject to tax on the totality of their profits.
Ovisnim društvima ne treba naplaćivati obavljanje aktivnosti unutar grupe koju trgovačko društvo obavlja kao dioničar i isključivo zbog vlasničkog interesa tog društva u jednom ili više članova grupe („aktivnost dioničara”).
Article 160 LIR provides that non-resident companies are subject to tax on their source income , which is defined in Article 156 LIR .
Zajednički forum EU-a o transfernim cijenama („JTPF”) je stručna skupina koju je Komisija osnovala u listopadu 2002. i koja pomaže Komisiji i savjetuje ju o pitanjima transfernih cijena.
Since 2011, all companies subject to tax in Luxembourg are taxed on their taxable profit at the standard tax rate of 28,80 % .
U Zajednički forum EU-a o transfernim cijenama uključeni su stručnjaci iz vladinih i nevladinih sektora u području transfernih cijena.
Prior to the entry into force of Article 56bis LIR in January 2017, Article 164(3) LIR was considered to enshrine the arm's length principle in Luxembourg tax law.
U veljači 2010. objavljeno je JTPF-ovo izvješće o evaluaciji primjene načela tržišnih uvjeta, kako je utvrđeno u Smjernicama OECD-a o transfernim cijenama, na temu posebne kategorije usluga koje se pružaju između povezanih društava koje se nazivaju „uslugama niske dodane vrijednosti unutar grupe” („Izvješće JTPF-a iz 2010.”).
Article 164(3) LIR provides: ‘Taxable income comprises hidden profit distributions. A hidden profit distribution arises in particular when a shareholder, a stockholder or an interested party receives either directly or indirectly benefits from a company or an association which he normally would not have received if he had not been a shareholder, a stockholder or an interested party’.
Kako je objašnjeno u Prilogu I. Izvješća JTPF-a iz 2010., usluge niske dodane vrijednosti mogu, među ostalim, uključivati pravne i računovodstvene usluge.
According to the prevailing interpretation of Article 164(3) LIR, which has been in place since 1967, transactions between intra-group companies should be remunerated as if they were agreed to by independent companies negotiating under comparable circumstances at arm's length.
Ako se smatra da su pružene takve usluge niske dodane vrijednosti, u Izvješću JTPF-a iz 2010. smatra se da je metoda CUP najprikladnija metoda za utvrđivanje cijene tih usluga po tržišnim uvjetima.
This was confirmed by the explanation provided by Luxembourg in paragraph 64 of its comments to the Opening Decision: ‘The arm's length principle for corporate tax payers established in the Grand Duchy of Luxembourg is set out in Articles 164(3) and 18 of the amended Act of 4 December 1967 on income tax (Loi concernant l'impôt sur le revenue – ‘LIR’) although the term ‘arm's length principle’ is not expressly used in those articles. However, it is definitely that principle that forms the basis of those provisions’.
Međutim, ako ne postoji usporediva transakcija na slobodnom tržištu, metoda koja se najčešće upotrebljava za utvrđivanje cijene tih usluga u skladu s načelom tržišnih uvjeta jest metoda transfernih cijena na temelju troškova.
Luxembourg further explained that neither Article 18 nor Article 164(3) LIR differentiates between international and national transactions or between multinational or domestic groups.
Pri primjeni metode utemeljene na troškovima, treba utvrditi prikladnu troškovnu osnovicu određene usluge.
It follows therefrom that the Luxembourg transfer pricing rules and practices reflect the OECD TP Guidelines, even if Article 164(3) LIR doesn't make any reference to those guidelines.
Zatim bi trebalo razmotriti koju maržu treba primijeniti na te troškove i treba li ju primijeniti.
This longstanding interpretation of Article 164(3) LIR was codified by the Luxembourg Tax Administration in several Circular Letters, in particular LIR no. 164/2 of 28 January 2011 and no. 164/2bis of 8 April 2011 (‘the Circulars’), which concern the application of the arm's length principle to intra-group financing transactions.
U tom pogledu u Izvješću JTPF-a iz 2010. prvo se upućuje na točke 7.33. i 7.36.
In addition to the specific guidance on the application of the arm's length principle for such transactions, the Circulars contained a general description of the arm's length principle as set out in the OECD TP Guidelines, which it transposed into domestic law.
Smjernica OECD-a o transfernim cijenama iz 1995. u kojima je navedeno da na troškovnu osnovicu ne bi uvijek trebalo primjenjivati maržu.
More specifically, the Circulars gave the following general guidance on the provision of intra-group services: ‘An intra-group service […] has been rendered if, in comparable circumstances, an independent enterprise had been willing to pay another independent enterprise to carry out that activity, or if it had carried out that activity itself’.
U Izvješću JTPF-a iz 2010. dalje se zaključuje da bi, na temelju iskustva nacionalnih poreznih uprava, odgovarajuća marža za usluge niske dodane vrijednosti obično bila u rasponu od 3 % do 10 %, a često približno 5 %.
The Circular further specified that, as a general rule, a tax ruling is usually valid for a maximum of five years, unless the facts and circumstances change or unless the legal provisions on which the ruling was based are modified or if one of the key characteristics of the transaction is altered.
Međutim, ako je zbog činjenica i okolnosti određene transakcije potrebna drugačija marža, to bi trebalo uzeti u obzir.
As of 1 January 2017, a new article 56bis LIR explicitly formalises the application of the arm's length principle under Luxembourg tax law.
OPIS GLAVNIH RAČUNOVODSTVENIH I FINANCIJSKIH POJMOVA KOJI SE UPOTREBLJAVAJU U ODLUCI
With the effect of the same date, the above mentioned Circulars were replaced by the Circulaire du directeur des contributions LIR no 56/1 – 56bis/1 du 27 décembre 2016.
U nastavku je naveden kratak pregled financijskih pokazatelja i računovodstvenih pojmova koji se često upotrebljavaju u ovoj Odluci.
GUIDANCE ON TRANSFER PRICING
U uobičajenom računu dobiti i gubitka prvo se bilježi prihod trgovačkog društva od njegovih uobičajenih poslovnih djelatnosti, obično od prodaje robe i usluga kupcima.
THE OECD FRAMEWORK ON TRANSFER PRICING
Ta se računovodstvena stavka naziva „prodaja” ili „promet” ili „prihod”.
The Organisation for Economic Cooperation and Development (‘OECD’) has produced several non-binding guidance documents on international taxation.
Trošak prodane robe („COGS”) odnosi se na vrijednost materijala koji se upotrebljava za proizvodnju robe (sirovina) ili na kupovnu cijenu preprodane robe, ako trgovačko društvo ne prerađuje prodanu robu.
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.
COGS se odbija od prodaje kako bi se izračunala bruto dobit.
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.
Operativni troškovi posebno obuhvaćaju troškove plaća, troškove energije i ostale administrativne i prodajne troškove.
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.
U slučaju društva LuxOpCO, tantijema plaćena društvu LuxSCS razvrstana je kao „ostali operativni troškovi”, ali je isključena iz operativnih troškova na temelju kojih je izračunana operativna dobit skladu sa spornim poreznim rješenjem.
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.
U tablici 17. prikazan je pojednostavnjeni pregled računa dobiti i gubitka.
THE ARM'S LENGTH PRINCIPLE FOR INTERNATIONAL TAX PURPOSES
Tablica 17.
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.
Pojednostavnjeni račun dobiti i gubitka
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.
Prodaja (ili promet ili prihod)
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.
Trošak prodane robe (COGS)
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’.
Operativni troškovi (OpEx)
That provision is considered to constitute the authoritative statement in relation to the ‘arm's length principle’ for international tax purposes.
Operativna dobit (EBITDA)
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.
Dobit prije kamata i poreza (EBIT) ili prihod od poslovanja
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’.
Kamate i iznimni ili izvanredni prihod
This is the essence of the arm's length principle.
Oporezivi prihod
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.
Porez
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.
Neto dobit
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.
Rezultati i profitabilnost često se mjere maržama u odnosu na prodajnu cijenu ili troškove.
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’).
Marže se također upotrebljavaju u usporedbama sa sličnim društvima pri određivanju transferne cijene.
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’).
Pri određivanju transfernih cijena bruto marže mogu se izračunati kao bruto dobit podijeljena s prodajom (ili COGS), a neto marže kao operativna dobit podijeljena s prodajom (ili ukupnim troškovima, tj. zbroj COGS-a i operativnih troškova), posebno ako se upotrebljava metoda transakcijske neto marže.
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’).
Stoga bi pri uporabi metode „neto marže” brojnik pokazatelja razine dobiti bila operativna dobit.
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.
OSNOVA ZA POKRETANJE POSTUPKA
THE OECD TRANSFER PRICING METHODS
Komisija je u svojoj odluci o pokretanju postupka objasnila da je ozbiljno dvojila u spojivost spornog poreznog rješenja s unutarnjim tržištem.
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.
Posebno je izrazila nekoliko dvojbi da je sustav određivanja transfernih cijena odobren u spornom poreznom rješenju omogućio plaćanje tantijema po tržišnim uvjetima društvu LuxSCS i naknade po tržišnim uvjetima za društvo LuxOpCo.
In general, the most appropriate transfer pricing method must be applied with reference to the circumstances of the case.
Prvo, Komisija je prigovorila da se čini da je sporno porezno rješenje doneseno bez izvješća o transfernim cijenama.
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.
Dalje je primijetila da je rješenje doneseno u roku od jedanaest radnih dana od primitka prvog dopisa zahtjeva za donošenje rješenja.
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 .
Drugo, Komisija je prigovorila i na to da se čini da sustav određivanja transfernih cijena odobren u spornom poreznom rješenju nije utemeljen niti na jednoj od opće prihvaćenih metoda određivanja transfernih cijena utvrđenih u Smjernicama OECD-a o transfernim cijenama.
A distinction is drawn between traditional transaction methods (the first three methods) and transactional profit methods (the last two methods).
Treće, Komisija je prigovorila i na činjenicu da, suprotno preporukama iz točke 6.16.
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.
Smjernica OECD-a o transfernim cijenama iz 1995. i 2010., tantijema odobrena spornim poreznim rješenjem nije bila povezana s proizvodnjom, prodajom ili dobiti.
On this basis, the OECD TP Guidelines declare an express preference for the traditional transaction methods, such as the CUP method, over the transactional methods, i.e. the TNMM and the profit split method.
Umjesto toga, tantijema je izračunana kao rezidualna dobit od transakcija društva LuxOpCo unutar grupe koja je utvrđena oduzimanjem uobičajenog povrata od obavljanja zadaća društva LuxOpCo od stvarno zabilježene dobiti društva LuxOpCo.