natgillin/translations-raw huggingface dataset:
Estimated Total Return to Lux Fiscal Unity Group at [4-6] % of adjusted OpEx
Za uspostavu partnerstva s dobavljačima potrebno je poznavati tržište i izgraditi povjerenje.
Profit ceiling (0,55 % of revenue)
Društvo Amazon uspostavilo je tehničku službu za upravljanje računima („TAM”) koja je kontaktna točka za tehnička pitanja prodavatelja na platformi Marketplace nakon ponude njihovih proizvoda na Amazonovim web-mjestima.
[80 – 90]
Društvo Amazon razvilo je svoju tehnologiju kako bi omogućilo mogućim trgovcima da se sami prijave na Marketplace i do 2010./2012. je samoprijava postala još važnija za poslovanje Amazonova Marketplacea.
Profit floor (0,45 % of revenue)
Cijena: Društvo Amazon tvrdi da je cijena njegov drugi najvažniji pokretač poslovanja.
[60 – 70]
Amazon nastoji cijene zadržati što nižima.
Luxembourg consolidated Profit - per Ceiling/Floor and Return
Iako je društvo Amazon do 2009. uglavnom ručno određivalo cijene, one se od tada određuju uz pomoć cjenovnog algoritma.
Royalty payment (Lux fiscal unity group to LuxSCS)
Praktičnost: Društvo Amazon tvrdi da je treći pokretač njegova poslovanja praktičnost.
[500 – 600]
Praktičnost se odnosi na nekoliko ciljeva kojima se nastoji olakšati i poboljšati iskustvo kupaca, na primjer i. pomaganje kupcima da pronađu ono što traže i pružanje potpunih informacija o proizvodu i ii. što brža i što točnija isporuka kupljenih proizvoda.
According to the calculation of the License Fee to LuxSCS, the cost base used to determine LuxOpCo's taxable basis for Luxembourg tax purposes are its operating expenses and the costs incurred by the EU Local Affiliates which are subsequently reimbursed by LuxOpCo (specified in Table 2 as ‘LuxOpCo — Intercompany’).
Napori usmjereni na oglašavanje na internetu
The costs of goods sold and certain other costs, referred to as ‘expenses excluded from the mark-up (Mngt and RSU)’ in Table 2, are excluded from the calculation of LuxOpCo's taxable profit.
Povrh izbora, cijene i praktičnosti, napori društva Amazon usmjereni na oglašavanje na internetu znatno pridonose privlačenju prometa na Amazonova web-mjesta i povećanju maloprodaje.
The latter category of expenses comprises the following costs: (i) as from 2008, charges by US affiliates of Amazon.com, Inc. for support services, which were not foreseen at the time of the contested tax ruling; (ii) beginning in 2010, Amazon.com, Inc. charged LuxOpCo for the shares awarded as stock compensation to employees of LuxOpCo and certain of its direct and indirect European subsidiaries.
Prije 2003. društvo Amazon surađivalo je s međunarodnim agencijama za oglašavanje.
Amazon claims that those charges did not change the functions and risks of LuxOpCo.
To se promijenilo 2003. kada je ono počelo obavljati vlastito oglašavanje na internetu.
The application of the [4-6] % mark-up on the sum of LuxOpCo's operating expenses and intercompany expenses produces the Estimated Total Return To Lux Fiscal Unity Group.
Jedan od glavnih alata društva Amazon za oglašavanje na internetu jest njegov „suradnički program”, koji je glavna inicijativa za poticanje prometa.
This result is then tested against the ceiling and the floor criteria (0,55 % and 0,45 % of revenues respectively).
Amazon je razvio suradnički program kako bi uspostavio marketinška partnerstva s takozvanim „povezanim web-mjestima” na kojima se oglašava Amazon ili njegovi proizvodi u cilju usmjeravanja prometa na Amazonova web-mjesta.
In cases where the Estimated Total Return was higher than 0,55 % of the revenues (as in years 2006, 2007, 2011, 2012 and 2013), the application of the ceiling was determinant for assessing LuxOpCo's taxable income in Luxembourg, referred to in Table 2 as the ‘Luxembourg consolidated Profit – per Ceiling/Floor and Return’.
Kada je razvijena tehnologija za suradnički program, trebalo ju je integrirati u svaku zemlju s lokalnim povezanim web-mjestima.
Finally, the Luxembourg consolidated Profit (referred to as the LuxOpCo return in the ruling request) is subtracted from the operating profit (referred to as the ‘EU Operating profit’ in the ruling request) to determine the License Fee due to LuxSCS.
Stoga se suradnički program mogao provoditi samo na lokalnoj razini.
ADDITIONAL INFORMATION SUBMITTED IN THE COURSE OF THE FORMAL INVESTIGATION
Stoga je tim za suradnički program društva Amazon podijeljen u „tim za softver” i „tim za pronalaženje suradnika” (tj. tim za poslovni razvoj).
During the course of the investigation, Amazon provided information on the European online retail market, on its business model in general and on its European operations in particular, on the IP licensing agreements it concluded with unrelated entities, and on its new corporate and tax structure in Luxembourg with effect from June 2014.
Dok je sjedište tima za softver bilo u Seattleu, timovi za pronalaženje suradnika uspostavljeni su na lokalnoj razini u zemljama u kojima je Amazon imao svoja web-mjesta,, odnosno u Njemačkoj, UK-u i Japanu.
That information complements the information already presented in Sections 2.1 and 2.2.
Za izbor najrelevantnijih lokalnih partnerskih web-mjesta (web-mjesta na kojima se oglašavaju Amazonovi proizvodi) za suradnički program, kojim bi se povećao promet na Amazonova web-mjesta, potrebno je znanje i iskustvo o lokalnom tržištu.
INFORMATION ON THE EUROPEAN ONLINE RETAIL MARKET
Stoga lokalni timovi društva Amazon stvaraju mrežu povezanih web-mjesta.
The European online retail market was the subject of a report commissioned by Amazon from [Advisor 3], a consultancy company, which contains an analysis of the economic trends of the e-commerce sector in Europe (‘the [Advisor 3] Report’).
To uključuje angažiranje lokalnih web-mjesta (uključujući web-mjesta EU-a), utvrđivanje naknade za suradnju i kontroliranje slučajeva prijevara.
The [Advisor 3] Report describes ‘online retail’ as the online sales of physical goods by online retailers, i.e. operators purchasing goods, holding them in their inventory and selling them online.
Taj postupak počinje s velikim igračima kao što je Google i nastavlja se prema web-mjestima za posebne interese koje posjećuje mali broj posjetitelja.
According to that report, the activities of online retailers are more similar to the activities of physical retailers, than to that of digital service providers.
O svim sporazumima pregovara se na lokalnoj razini jer se za optimiranje tražilice moraju uzeti u obzir lokalni uvjeti, čak i u slučaju globalnih web-mjesta kao što je Google.
The main difference between physical retailers and online retailers lies in the product distribution channel used.
Tehnologija
The study also indicates that online retailers are structurally less profitable than digital service providers, since online retailers have an essentially variable costs basis.
Amazon se opisuje kao tehnološko društvo koje „pristupa maloprodaji kao tehnološkom problemu”.
The costs structure of digital service providers is more fixed than that of retailers, which allows for economies of scale and higher margins once a company has reached a critical size .
Stoga je tehnologija važan dio poslovanja društva Amazon.
For retailers, be it physical or online, the impact of economies of scale on the profitability is limited, since the vast majority of costs are variable.
Tehnologija mu omogućuje da ponudi konkurentne cijene, da određenim kupcima ponudi ciljane proizvode, da obrađuje plaćanja, upravlja inventarom i da kupcima otprema proizvode.
Changes in the cost of goods sold, discounts and logistics costs, which are a major share of the total costs, are strongly linked to business volumes.
Tehnologija je nužna i za podupiranje opsega poslovanja jer se Amazonova poslovna strategija temelji na stalnom širenju.
This factor, together with the intense competition characteristic to the online retail sector, resulted in negative average EBIT margins on the European online retail market.
Amazonova tehnologija nije statička već se stalno razvija i unaprjeđuje.
In the period 2006-2013, the relation of the average EBIT margin to sales was – 0,5 %.
Društvo Amazon oslanja se na tehnologiju softvera i hardvera.
The [Advisor 3] report's analysis of the market dynamics in the five most populated countries in Europe shows that ‘the online retail segment experienced a strong growth and was subject to intense competition between 2006 and 2013’.
Softverska infrastruktura temelji se na takozvanoj „arhitekturi usmjerenoj na usluge” koja je u osnovi skup funkcija („usluga”) u softveru koje mogu uzajamno komunicirati.
In particular, ‘[t]he intensity of competition required online retailers to invest heavily to sustain the market segment growth and keep up with the competition, thus putting margins under pressure when not pushing them into negative territory.
Pojedinačne usluge Amazonove arhitekture usmjerene na usluge zajedno osiguravaju različite vrste maloprodajnih funkcionalnosti, u unutarnjim postupcima i prema potrošačima.
Online retailers were willing to sacrifice short-term profitability, with the hope that investments undertaken would generate profit in the long run’.
Time se, među ostalim, osigurava lakše održavanje pojedinačnih komponenata softvera i viši stupanj inovativnosti.
The report concludes that in order to succeed on competitive European retail markets, it is necessary to consider the specific local features of these markets.
Glavni elementi Amazonove tehnologije softvera opisani su u nastavku:
INFORMATION ON AMAZON'S BUSINESS MODEL
softverska platforma: softverski kod koji je društvo Amazon razvilo za upravljanje svojim web-mjestima sastoji se od složenih softverskih alata koji upravljaju različitim značajkama web-mjesta, kao što su pretraživanje i pregledavanje, obrada narudžbi i prilagodba.
The ‘three pillars’ of Amazon's retail business model
Softverski alati na kojima se temelji platforma čine integrirani sustav koji se stalno nadograđuje, jača i mijenja.
According to Amazon, the key drivers of its retail business are selection (product/merchandise offerings ), price, and convenience (easy-to-use functionality, fast and reliable fulfilment, timely customer service, feature-rich and authoritative content, as well as a secure transaction environment), whereby selection comes first, then price, and then convenience .
Glavne značajke uključuju brzinu rada, opseg funkcija i fleksibilnost odgovora na potrebe korisnika;
These key drivers are referred to by Amazon as the ‘three pillars’, and are traditional retail objectives.
izgled web-mjesta: dizajnom se stvara jedinstveni „izgled” web-mjesta;
According to Amazon, executing the three pillars is critical and requires uniqueness and innovation in product offering, technology, business line, geography etc., depending mainly on human intervention.
softver za katalog: katalog uključuje sve informacije o proizvodima koje društvo Amazon prodaje na svojim web-mjestima.
The three pillars must be adapted to each local market where Amazon operates.
Amazonov katalog značajan je po opsegu informacija o proizvodima koje može prikupiti pretraživanjem drugih usluga, kao što su dostupnost proizvoda i podaci o cijenama;
Selection: According to Amazon, selection is one of the key drivers of its success.
softver za funkcije pretraživanja i pregledavanja: softverski alati kojima se podupiru funkcije pretraživanja i pregledavanja web-mjesta omogućuju fleksibilnu i logičnu organizaciju i raspoređivanje velike količine informacija sadržanih u katalozima proizvoda.
Amazon employees define it as offering customers everything they may want to buy, which requires identification of customers' tastes and buying preferences in a given market, recruiting relevant suppliers and ensuring that the products are in stock.
Razvojni inženjeri koji razvijaju funkcije pregledavanja web-mjesta koriste se tim alatima za organizaciju podataka kako bi mogli povećati vjerojatnost da će kupci pronaći ono što traže;
According to Amazon, there is a tightly linked correlation between selection and revenue.
softver za logistiku: logistički procesi koriste se softverom koje je društvo Amazon razvilo za upravljanje inventarom, dobavljačkim lancem, logističkom i obnavljanjem zaliha;
Amazon strives to have the widest selection possible and to continuously grow the number of products offered .
softver za obradu narudžbi: za obradu narudžbi upotrebljava se softver koji je društvo Amazon razvilo za obavljanje određenih funkcija, posebno za komunikaciju s centrima društva Amazon za izvršavanje narudžbi radi potvrde dostupnosti proizvoda, potvrđivanja otpreme, procjene datuma isporuke i prosljeđivanje zahtjeva za zamatanje darova i ostalih kupčevih želja;
Amazon continuously expands its selection, because the broader the selection, the better the customer experience.
softver za službu za korisnike: djelatnici službe za korisnike koriste se softverom koji je razvilo društvo Amazon za praćenje narudžbi kupaca i kako bi mogli potpuno i brzo odgovoriti na upite;
Since preferences are local and category and vendor preferences differ by geography, selection is also local, as tastes and cultures are locally different.
softver za funkcije prilagodbe: društvo Amazon razvilo je, i nastavlja razvijati, softverske alate kojima se omogućuje da se u Amazonovim bazama podataka pohranjuje, organizira i pronalazi velika količina podataka o željama i povijesti kupnje pojedinih kupaca.
This can be seen from comparing Amazon's top selling items, which are different in each country.
Tom funkcijom korisnicima se omogućuje bolje iskustvo i povećava vjerojatnost ponovne kupnje.
The goal and main responsibility on country level is to build a business mainly focused on physical retail and to create a relevant selection for the customer .
DODATNE INFORMACIJE O DRUŠTVU LUXOPCO
The creation of such a relevant selection happens through personal negotiation (humans with humans).
Ustrojstvo društva LuxOpCo
Amazon's Marketplace offers other retailers the use of Amazon's platform for their e-commerce business, even if they are direct competitors of Amazon.
[60 – 70] zaposlenih FTE-ova.
Amazon created the technical account management (‘TAM’), which is the contact point for technical questions of Marketplace sellers after their launch on the Amazon websites.
Grafikon 3.
Amazon also developed its technology to allow self-service sign up for potential sellers on the Marketplace and, by 2010/2012, self-service sign up became more important for Amazon's Marketplace business.
Organigram društva LuxOpCo na kraju 2013.
Price: According to Amazon, price is its second most important business driver.
Prema luksemburškoj politici zapošljavanja, koja je sadržana u Priručniku o politikama i postupcima EU-a, sva radna mjesta s paneuropskom odgovornošću, odnosno za više od dvije europske zemlje, moraju se nalaziti u Luksemburgu, posebno iznad određene razine.
Amazon endeavours to keep prices as low as possible.
U skladu s time, svaki od luksemburških subjekata (LuxOpCo, ASE i AMEU) mora imati direktore zaposlene u Luksemburgu i ne smije imati direktore zaposlene drugdje u Europi ili SAD-u.
While manual pricing was predominantly used at Amazon until 2009, prices have since been set by a pricing algorithm.
Zaposlenici u Luksemburgu koji su odgovorni za maloprodaju, operacije, suradnike i središte, kao što su pravo, financije, računovodstvo, porezi, riznica, ljudski potencijali, javni odnosi, moraju biti djelatnici društva LuxOpCo.
Convenience: According to Amazon, its third business driver is convenience.
Društvo ASE zapošljava Potpredsjednika za prodaju u Europi i sve zaposlenike koji rade za djelatnosti Marketplace, Merchants@ i Enterprise Solutions (npr. voditelji tehničkih računa, voditelj odnosa s klijentima za djelatnost Enterprise Solutions).
Convenience consists of several goals aimed at facilitating and improving the customer experience, such as (i) helping customers find what they are searching for, while ensuring complete product information for the customer, and (ii) delivering purchased products as quickly and accurately as possible.
Voditelj odnosa s klijentima za Enterprise Solutions paneuropsko je radno mjesto sa sjedištem u Luksemburgu.
Online marketing efforts
Voditelji tehničkih računa s paneuropskim odgovornostima nalaze se u Luksemburgu, a voditelji tehničkih računa zaduženi za trgovce određene zemlje nalaze se u toj zemlji.
In addition to selection, price and convenience, Amazon's online marketing efforts are a key driver to bring traffic to Amazon websites and increase retail sales.
Utjecaj prethodno navedene politike razvidan je iz raspodjele radnih mjesta i zaposlenika među Amazonovim europskim subjektima, kako je prikazano na popisu zaposlenika društva Amazon od 1997.
Prior to 2003, Amazon cooperated with international advertising agencies to support its marketing efforts.
Zaposlenike društva Amazon koji obavljaju uloge direktora ili potpredsjednika s paneuropskim odgovornostima zapošljava društvo LuxOpCo […] ili ASE […], a zaposlenike na radnim mjestima niže razine koji su odgovorni samo za jednu zemlju zapošljava lokalno povezano društvo u EU-u.
This changed in 2003, when Amazon started to pursue its own online marketing efforts.
Dodatne informacije o društvu LuxOpCo
One of Amazon's main online marketing tools is its ‘Associates Program’, which is a key traffic driving initiative.
Promet
Amazon developed the Associates Program to establish marketing partnerships with so-called ‘associated websites’ that advertise Amazon or its products to channel internet traffic to Amazon websites.
n.p.
Once the technology for the Associates Program was developed, it had to be integrated in each country with local associate websites.
Neto promet
Consequently, the implementation of the Associates Program could only be done locally.
Troškovi zaposlenika
Therefore, Amazon's Associates Program team was split in a ‘software team’ and a ‘recruitment team’ (i.e. a business development team).
Ostali prihod od poslovanja
While the software team was based entirely in Seattle, the recruitment teams were established locally in countries where Amazon operated a website, such as Germany, the UK, and Japan.
Tantijeme zaprimljene od društva ASE
The selection of the most relevant local partner websites (websites that advertise Amazon products) for the Associates Program, which would subsequently increase traffic to Amazon's websites, requires local market know-how.
Tantijeme zaprimljene od društva AMEU
Therefore, the network of associated websites is created by local Amazon teams.
Ostali operativni (vanjski) troškovi
This includes recruiting the local websites (including the EU websites), establishing the association fee, and controlling instances of fraud.
Tantijeme plaćene društvu LuxSCS
This process starts with large players like Google and goes down to special interest websites with few visitors.
Bilanca društva LuxOpCo
All agreements are negotiated locally, because local conditions have to be considered for search engine optimisation, even with global websites such as Google.
Imovina
Technology
Nepokretna imovina
Amazon describes itself as a technology company which ‘approaches retail as an engineering problem’.
Nematerijalna nepokretna imovina
Thus, technology is an important part of Amazon's business.
Materijalna nepokretna imovina
Technology allows Amazon to provide competitive prices, target suggestions for items to particular costumers, process payments, manage inventory and ship products to customers.
Financijska nepokretna imovina
Technology is also necessary to support the scale of the business, since Amazon's business strategy relies on constant expansion.
Kratkoročna imovina
Amazon's technology is not static, but is continuously developed and improved.
Zalihe
If Amazon did not update and maintain its technology, Amazon would not be able to provide the ‘comprehensive e-tail experience that underpins its commercial success’.
Dužnici
In addition to maintaining and improving the existing technology, Amazon's teams develop software that supports new functionalities that are added over the years.
Prenosivi vrijednosni papiri
As stated by Amazon, this is vital to its business since ‘[…] constant software development and innovation is indispensable to prevent Amazon's technology from becoming obsolete and the failure of its business operations’.
Novac u banci, novac na računu s poštanskim čekovima, čekovi i gotovina
Amazon strives to be reliable, available, fast and flexible in its operations.
Pretplate
Amazon relies on both software and hardware technology.
Ukupna imovina
Its software infrastructure is based on a so-called ‘service-oriented architecture’, which is essentially a collection of functions (‘services’) in the software that are able to communicate with each other.
Obveze
The software tools at the root of the platform form an integrated system that is constantly being improved, reinforced and modified.
Dugovanja za poreze i socijalnu sigurnost
The main features include operating speed, extent of functions and flexibility in the response to users' needs.
Ostali vjerovnici i dospjeli iznosi
Amazon's catalogue is notable for the extent of the information on products that it can obtain through querying other services, such as availability and pricing data.
Društvo LuxOpCo bilo je odgovorno za upravljanje gotovinom grupe u Europi.
Search and navigation function software: the software tools supporting the search and navigation functions of the websites allow the large quantity of information contained in the product catalogues to be flexibly and logically organised and sorted.
U razdoblju od 2006. do 2016. društvo LuxOpCo iskoristilo je kreditna sredstva za stjecanje (npr. [stjecanje Q, R, S i T]) ili za davanje zajma ili povećanje kapitala svojih ovisnih društava radi financiranja njihovih kapitalnih rashoda ([primjeri upotreba zajmova u ovisnim društvima društva LuxOpCo]).
The site navigation developers use these tools to organise the data so that they can maximise the likelihood that customers will find what they are looking for.
Iznos duga društva LuxOpCo društvu LuxSCS povećao se s 387 milijuna EUR 2006. na [2000 – 2500] milijuna 2013.
Logistics software: the logistics process uses software developed by Amazon to manage the inventory, supply chain, logistics and restocking.
Pojedinosti o prilagodbama vrijednosti i odredbe o trenutačnoj imovini prikazane su u tablici 4.
Order processing software: order processing uses software developed by Amazon to perform certain functions, in particular communication with Amazon order management centres to confirm product availability, validate dispatch, estimate the delivery date, and communicate gift packaging requirements and other customer preferences.
Tablica 4.
Customer service software: the customer service representatives use software developed by Amazon to monitor customer orders and respond fully and quickly to the wide variety of these.
Prilagodbe vrijednosti i odredbe o trenutačnoj imovini društva LuxOpCo
Personalisation functions software: Amazon has developed, and is continuing to develop software tools that enable the Amazon databases to store, organise and retrieve a large amount of data on the preferences and purchase history of individual customers.
(u tisućama EUR)
In its submissions of 18 December 2015 and 15 January 2016, Amazon presented an overview of the organisational structure of LuxOpCo as of the end of 2013, describing the departments of the company.
Rezervacije za prilagodbe vrijednosti:
LuxOpCo's organisational structure is illustrated by the organigram in Figure 3.
Za zalihe
The number of employees (FTE) working in each of LuxOpCo's teams are indicated in brackets.
Potraživanja od kupaca – sumnjivi računi
For example, the Localisation and Translation Team, which was subsequently transferred to [another Amazon company] and relabelled ‘Software development and translation team’, employed [60-70] FTEs at the end of 2013.
Amazon je dao detaljni pregled glavnih elemenata prometa društva LuxOpCo, koji je prikazan u tablici 5.
Figure 3
Tablica 5.
LuxOpCo organigram as per end 2013
Elementi prometa društva LuxOpCo