natgillin/translations-raw huggingface dataset:
See Recital 201.
Szakértői jelentés [az Interactive MEDIA in Retail Group brit kiskereskedelmi és online kereskedelmi egyesületének elnöke és alapítója, London, Egyesült Királyság], 2014. június 6., 40. o., 87. pont. „Amazon must source certain products, including media products and digital content, on a country-by country basis.” és a[Vice President International Retail, Amazon Corporate LLC, US, former Head of European Retail Business, responsible for all retail operations in Europe, LuxOpCo, Luxemburg] tanúvallomása, 2014. május 7., 35. o., 22-25. pont, „[…] Europe has different laws depending upon the media type and the copyright type.
As explained in footnote 402, the parties entered into the CSA in order to share their individual costs and risks for them to be able to obtain the benefits of their joint development of the Intangibles.
So digital gets way more complicated by – by country basis”.
As illustrated in the accounts of LuxSCS, no trace has been found that A9, ATI, or any other Amazon companies have been remunerated for R & D and the management of the Intangibles beyond the CSA, nor for other services beyond the CSA (see Table 9).
[Baker Foundation Professor of Business Administration a Harvard Business School intézményben, Egyesült Államok] tanúvallomás, 2014. augusztus 18., [Baker Foundation Professor of Business Administration a Harvard Business School intézményben, Egyesült Államok] 7. melléklet, 11. o.
It is therefore assumed that the CSA set out the full remuneration to A9 and ATI for all functions performed for the benefit of LuxSCS.
Az [alelnök és a német piacért felelős igazgató, Amazon Deutschland Services GmbH, München, Németország] tanúvallomása, 2014. június 13., 11. o., 5-15. pont: „[…] to me it's much smarter to start a German operation if you have German, knowledgeable people of the German market and not learn everything from scratch.”
See Footnote 198.
Amazon végleges átiratok: [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxemburg], 2014. november 4., 802:1-6. pont: Amazon végleges átiratok: [Vice President International Retail, Amazon Corporate LLC, US, former Head of European Retail Business, responsible for all retail operations in Europe, LuxOpCo, Luxemburg], 2014. november 3., 476:1-13.
See 2017 OECD TP Guidelines, paragraph 6.53: ‘In outsourcing transactions between independent enterprises, it is usually the case that an entity performing functions on behalf of the legal owner of the intangible that relate to the development, enhancement, maintenance, protection, and exploitation of the intangible will operate under the control of such legal owner (as discussed in paragraph 1.65). […]’.
Amazon végleges átiratok: [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxemburg], 2014. november 4., 823:1-10. pont: „[…] a lot of the successes ended up being driven by what we did on a local basis.”.
See paragraph 6.14 of the 1995 and 2010 OECD TP Guidelines: ‘Arm's length pricing for intangible property must take into account for the purposes of comparability the perspective of both the transferor of the property and the transferee. […] Given that the licensee will have to undertake investments or otherwise incur expenditures to use the licence it has to be determined whether an independent enterprise would be prepared to pay a licence fee of the given amount considering the expected benefits from the additional investments and other expenditures likely to be incurred’.
Az Amazon egyik alkalmazottja elmondta, hogy [0-10] évig kellett alkudoznia Németországban, hogy sikerüljön partnerséget kialakítani [beszállító]-val ([alelnök és a német piacért felelős igazgató, Amazon Deutschland Services GmbH, München, Németország] tanúvallomását, 2014. június 13., 26. o., 17 – 25. pont, 27. o., 1. pont) és több év kellett a partnerség kialakításához [beszállító]-val (Amazon végleges átiratok: [Alelnök és a német piacért felelős igazgató, Amazon Deutschland Services GmbH, München, Németország], 2014. november 5., 981: 6-10. pont).
Paragraph 6.18 further provides: ‘It also is important to take into account the value of services such as technical assistance and training of employees that the developer may render in connection with the transfer.
Egyébként sok beszállító jobban szerette azt megközelítést amely lehetővé tette a vevőknek, hogy konkrétan megismerjék a termékeiket, ami nehezen megvalósítható egy olyan „minden online” vállalkozás esetében, mint az Amazon.
Similarly, benefits provided by the licensee to the licensor by way of improvements to products or processes may need to be taken into account’.
E korlátozás miatt a beszállítók […] (Amazon végleges átiratok: [a „Pénzügy” részleg igazgatója, Amazon Instant Video Limited, London, Egyesült Királyság, korábban „Pénzügy” részleg vezető és igazgató, Amazon.co.uk, London, Egyesült Királyság], 2014. november 5., 1101: 21-25. pont, 1102: 1. pont).
See also 2017 OECD TP Guidelines, paragraph 6.112.
Az Amazon belső dokumentuma: European Fulfillment Network (EFN), 1. o.: […].
See Recital 206.
Amazon végleges átiratok: [Nemzetközi értékesítés alelnöke, Amazon Corporate LLC, US, korábban az európai harmadik fél üzletág vezetője (például Piactér), LuxOpCo, Luxemburg], 2014. november 4., 772: 8-25. pont: „Yeah, it did not.
As specified in Recital 429.
You know, the brand name, you know, Amazon was clearly a good name in books, but you know, my recruiters would call sellers I remember them telling me, look, you know, I have to tell them we're like eBay in order for the sellers to understand that actually, you know, we had an e-marketplace and, you know, pitch them and explain to them you know, which categories they might be able to list.”.
As set out in the License Agreement, paragraphs 2.3 (maintenance), 9.2 (preventing infringement) and 9.5 (compliance, data protection), LuxOpCo was solely responsible for the maintenance and protection of the Intangibles.
Az [alelnök és a német piacért felelős igazgató, Amazon Deutschland Services GmbH, München, Németország] tanúvallomása, 2014. június 13., 123. o., 2-25. pont, 124. o., 2-9. pont.
See Amazon's submission of 21 August 2015, annex 5.
Amazon végleges átiratok: [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxemburg], 2014. november 4., 771: 14-25. pont, 776: 11-15. és 24-25. pont, 777: 1-25. pont, 778: 4-9. pont, 779: 12-21. pont: a toborzók munkáját a potenciális értékesítőkkel ebben létfontosságúnak írják le, mert a tények alapján a toborzók azok, akik a munka lényegét végezték az értékesítőkkel annak érdekében, hogy új termékeket indítsanak el és adjanak hozzá a weboldalhoz.
That the emphasis is on the use of an intangible is made clear in 2017 OECD TP Guidelines, paragraph 6.71 provides: ‘If the legal owner of an intangible in substance:
Amazon végleges átiratok: [Nemzetközi értékesítés alelnöke, Amazon Corporate LLC, US, korábban az európai harmadik fél üzletág vezetője (például Piactér), LuxOpCo, Luxemburg], 2014. november 4., 780: 5-25. pont, 781: 1-24. pont.
performs and controls all of the functions [..] related to the development, enhancement, maintenance, protection and exploitation of the intangible;
Lásd még az Amazon végleges átiratokat: [Nemzetközi értékesítés alelnöke, Amazon Corporate LLC, US, korábban az európai harmadik fél üzletág vezetője (például Piactér), LuxOpCo, Luxemburg], 2014. november 4., 827: 18-23. pont: „[…] the team in Luxembourg, the onboarding team played a really big role of, like, you know, working and building.
provides all assets, including funding, necessary to the development, enhancement, maintenance, protection, and exploitation of the intangibles; and
So either adding tools, as I talked about, you know, they build a lot of tools, you know, in the process or working with the technology teams that were building”.
assumes all of the risks related to the development, enhancement, maintenance, protection, and exploitation of the intangible,then it will be entitled to all of the anticipated, ex ante, returns derived from the MNE [multinational enterprise] group's exploitation of the intangible.
Amazon végleges átiratok: [Nemzetközi értékesítés alelnöke, Amazon Corporate LLC, US, korábban az európai harmadik fél üzletág vezetője (például Piactér), LuxOpCo, Luxemburg], 2014. november 4., 829: 24-25. pont, 830: 1-12. pont.
To the extent that one or more members of the MNE [multinational enterprise] group other than the legal owner performs functions, uses assets, or assumes risks related to the development, enhancement, maintenance, protection, and exploitation of the intangible, such associated enterprises must be compensated on an arm's length basis for their contributions.
Amazon végleges átiratok: [Nemzetközi értékesítés alelnöke, Amazon Corporate LLC, US, korábban az európai harmadik fél üzletág vezetője (például Piactér), LuxOpCo, Luxemburg], 2014. november 4., 782: 3-17. pont.
This compensation may, depending on the facts and circumstances, constitute all or a substantial part of the return anticipated to be derived from the exploitation of the intangible’.
Az Amazon belső dokumentuma: „3 Year Plan: International Merchant Services”, 2009. július, 28. o.
See also 1995 OECD TP Guidelines, paragraph 1.20 and 1.22 2010 OECD TP Guidelines, paragraph 1.42, and 1.44 where the emphasis is clearly on the ‘use’ of the asset.
Amazon végleges átiratok: [Nemzetközi értékesítés alelnöke, Amazon Corporate LLC, US, korábban az európai harmadik fél üzletág vezetője (például Piactér), LuxOpCo, Luxemburg], 2014. november 4., 803: 11-25. pont: „[…] new countries like Spain, Italy […] We're still in this process of calling sellers and building the ecosystems.”.
As explained in the 1995 OECD TP Guidelines, paragraph 2.26: ‘If it cannot be demonstrated that the intermediate company either bears a real risk or performs an economic function in the chain that has increased the value of the goods, then any element in the price that is claimed to be attributable to the activities of the intermediate company would reasonably be attributed elsewhere in the MNE [multinational enterprise] group, because independent enterprises would not normally have allowed such a company to share in the profits of the transaction.’
Az Amazon belső dokumentuma: „3 Year Plan: International Merchant Services”, 2009. július, 29. o.
See also 2010 OECD TP Guidelines, paragraph 2.33 and 2017 OECD TP Guidelines, paragraph 2.39.
Az Amazon belső dokumentuma: „3 Year Plan: International Merchant Services”, 2009. július, 2. o.
One member of an MNE [multinational enterprise] group may fund some or all of the development, enhancement, maintenance, and protection of an intangible, while one or more other members perform all of the relevant functions. When assessing the appropriate anticipated return to funding in such circumstances, it should be recognised that in arm's length transactions, a party that provides funding, but does not control the risks or perform other functions associated with the funded activity or asset, generally does not receive anticipated returns equivalent to those received by an otherwise similarly-situated investor who also performs and controls important functions and controls important risks associated with the funded activity. […]’.
Lásd a (168) bekezdést és az Amazon 2017. május 29-i közleményét, 2010. évi ex post TÁ-jelentés, 24-25. o.
See the 1995 and 2010 OECD TP Guidelines, paragraph 6.27: ‘In assessing whether the conditions of a transaction involving intangible property reflect arm's length dealings, the amount, nature, and incidence of the costs incurred in developing or maintaining the intangible property might be examined as an aid to determining comparability or possibly relative value of the contributions of each party […]’.
Amazon végleges átiratok: [Nemzetközi értékesítés alelnöke, Amazon Corporate LLC, US, korábban az európai harmadik fél üzletág vezetője (például Piactér), LuxOpCo, Luxemburg], 2014. november 4., 808: 1-13. pont: „So clearly we learned in the U.S. that low prices are really important.
See Table 9.
That's very clear.
See Table 9 and Recital 474.
At the same time, you know, how we implement low prices in the UK or low prices in Germany is very different because obviously the competitiveness of our site in the UK is defined by local retailers and local competition.
In 2006, LuxSCS lent out funds to the limit of its subscribed capital, whereas the amounts lent to group companies going forward increased in proportion to the profits accumulated from the royalty payments it received from LuxOpCo.
So the learnings of what might happen with low prices would probably, you know, have learned from the US, maybe, maybe not.
The outstanding amount of the credit facility increased in the period 2006-2013 by EUR [1500 – 2000] million (see Recital 183), while the royalty payments due from LuxOpCo to LuxSCS exceeded the payments due from LuxSCS to Amazon US in the same period by EUR [1500 – 2000] million (EUR [3000 – 3500] million – EUR [1500 – 2000] million, see tables 2 and 10 respectively).
But in terms of the actual implementation and how we deal with the local nature of our retail business or third-party business, that I think has to be implemented locally”.
See footnote 176 and 178 for explanation of interdependence between the royalty and the Credit Facility.
[Senior Vice President Product Management – Retail, Amazon Corporate LLC, US] tanúvallomás, 2014. szeptember 18., 41. o., 9. és 10. pont.
2010 OECD TP Guidelines, paragraph 9.23 and 9.26.
Lásd még az Amazon végleges átiratokat: [az európai kiskereskedelmi ágazat alelnöke, az Európában folytatott összes kiskereskedelmi tevékenységért felelős személy, a luxemburgi LuxOpCo társaságon belül, korábban a francia piacért felelős igazgató az Amazon.fr SAS társaságnál, Clichy, Franciaország], 2014. november 5., 909:22-25. pont; 910: 1-2. pont: „Pricing is totally local.
See also 1995 OECD TP Guidelines, paragraph 1.25-1.27 and 2017 OECD TP Guidelines, paragraph 1.61, 1.65 and 1.70.
Pricing is driven at Amazon by our willingness to be the bestvalue for customers in the country you operate, and to be the best value for customers in the country you operate, you essentially match your competition prices and your competitors are local”.
2010 OECD TP Guidelines, paragraph 9.29.
Amazon per utáni emlékeztető, 31. o., 79. pont.
See also 1995 OECD TP Guidelines, paragraph 1.26 and 2017 OECD TP Guidelines, paragraph 1.64.
A Bizottság, az Amazon és Luxemburg közötti ülés Redline beszámolója 2016. május 26., 3. o.
2010 OECD TP Guidelines, paragraph 9.23.
Az Amazon belső dokumentuma: „EU Policies and Procedures Manual”, 2006. május 1., 5. o.
See also 1995 OECD TP Guidelines, paragraph 1.25 and 2017 OECD TP Guidelines, paragraph 1.61 and 1.65.
Az Amazon 2017. március 14-i és 2017. április 4-i közleménye.
According to paragraph 1.49 of the 2010 OECD TP Guidelines, paragraph 1.49, a ‘factor to consider in examining the economic substance of a purported risk allocation is the consequence of such an allocation in arm's length transactions. In arm's length transactions it generally makes sense for parties to be allocated a greater share of those risks over which they have relatively more control.’
Amazon végleges átiratok: [Nemzetközi értékesítés alelnöke, Amazon Corporate LLC, US, korábban az európai harmadik fél üzletág vezetője (például Piactér), LuxOpCo, Luxemburg], 2014. november 4., 831: 5-10. pont.
The same requirement is presented in point 1.27 of the 1995 OECD TP Guidelines and illustrated in the following terms: ‘suppose that Company A contracts to produce and ship goods to Company B, and the level of production and shipment of goods are to be at the discretion of Company B. In such a case, Company A would be unlikely to agree to take on substantial inventory risk, since it exercises no control over the inventory level while Company B does. Of course, there are many risks, such as general business cycle risks, over which typically neither party has significant control and which at arm's length, could therefore be allocated to one or the other party to a transaction.
Amazon végleges átiratok: Az [alelnök és a német piacért felelős igazgató, Amazon Deutschland Services GmbH, München, Németország] tanúvallomása, 2014. november 5., 984: 5-25. pont.
Analysis is required to determine to what extent each party bears such risks’.
Az [alelnök és a német piacért felelős igazgató, Amazon Deutschland Services GmbH, München, Németország] tanúvallomása, 2014. június 13., 50. o., 6-13. pont.
See also 2017 OECD TP Guidelines, paragraph 1.59 -1.60.
Az [alelnök és a német piacért felelős igazgató, Amazon Deutschland Services GmbH, München, Németország] tanúvallomása, 2014. június 13., 52. o., 8-15. pont.
1995 OECD TP Guidelines present this consideration in paragraph 1.26, according to which, ‘in relation to contractual terms, it may be considered whether a purported allocation of risk is consistent with the economic substance of the transaction.
Amazon végleges átiratok: [az európai kiskereskedelmi ágazat alelnöke, az Európában folytatott összes kiskereskedelmi tevékenységért felelős személy, a luxemburgi LuxOpCo társaságon belül, korábban a francia piacért felelős igazgató az Amazon.fr SAS társaságnál, Clichy, Franciaország], 2014. november 5., 939:23-25. pont; 940: 1-2. pont.
In this regard, the parties' conduct should generally be taken as the best evidence concerning the true allocation of risk.’
Amazon végleges átiratok: [a „Pénzügy” részleg igazgatója, Amazon Instant Video Limited, London, Egyesült Királyság, korábban „Pénzügy” részleg vezető és igazgató, Amazon.co.uk, London, Egyesült Királyság], 2014. november 5., 1104: 6-25. pont, 1105: 1-2. pont.
In such instances tax administrations would have to determine what is the underlying reality behind a contractual arrangement in applying the arm's length principle.’
And I said that in Germany that would be meaningless, because our largest category would not have attractive prices […]”.
See also 2010 OECD TP Guidelines, paragraph 1.67 and 9.14.
Az Amazon belső dokumentuma: „Amazon Who Is Our Customer FR Customers Report June 2016”, 5. és 6. o.
2017 OECD TP Guidelines, paragraph 1.88.
Amazon végleges átiratok [alelnök és a német piacért felelős igazgató, Amazon Deutschland Services GmbH, München, Németország], 2014. november 5., 1046: 1-6. pont: „So my -- part of my team's job is to make sure that the customer finds the relevant content on the website.
License Agreement, paragraph 1.5 (Licensed Purpose), paragraph 2.1(a) (Exclusive Intellectual Property License Grant), paragraph 2.1(b) (Derivative Works), paragraph 2.3 (Maintenance), paragraph 4.1 (Term) and paragraph 9.2 (Preventing Infringement).
That would mean we would be adding pictures and product description.
See Recital 116 and Table 13 (Functions and Risks).
We would work on customer reviews and -- that are visible changes on the website”.
As explained in Recital 116, LuxOpCo did, by way of its exclusive license, agree to perform all activities related to the development, enhancement, management and exploitation of the Intangibles in the European Territory, and to take over all risk associated with those activities.
Az [alelnök és a német piacért felelős igazgató, Amazon Deutschland Services GmbH, München, Németország] tanúvallomása, 2014. június 13., 34. o., 12-23. pont: „To translate a legal text by Google, you need an individual to put it in correct wording again and that's the same thing that we do on our website, that we present to our customer, and consistency of presentation is very important in my store because, you know, the detail pages need to look the same.
See also the 2010 TP OECD Guidelines, Chapter IX, Business restructurings, Example (B): Transfer of valuable intangibles to a shell company, and in particular, the conclusion in paragraph 9.192: ‘A full consideration of all of the facts and circumstances warrants a conclusion that the economic substance of the arrangement differs from its form.
The language, you can't call color, color on this page and something else on the next page, so you need to have people that make sure you use consistent German terminology, otherwise the customer is completely lost.”.
In particular, the facts indicate that Company Z has no real capability to assume the risks it is allocated under the arrangement as characterised and structured by the parties. Furthermore, there is no evidence of any business reasons for the arrangement.
Amazon végleges átiratok [eCommerce platform alelnök], 2014. október 24., 215: 8-23. pont: […].
In such a case paragraph 1.65 allows a tax administration to not recognise the structure adopted by the parties’.
Amazon végleges átiratok: [Vice President International Retail, Amazon Corporate LLC, US, former Head of European Retail Business, responsible for all retail operations in Europe, LuxOpCo, Luxemburg], 2014. november 3., 493: 8-25. pont, 494: 1-5. pont: […].
An illustrative example is presented in paragraph 9.25 of the 2010 OECD TP Guidelines and 1.70 of the 2017 OECD TP Guidelines of an investor that hires a fund manager to invest funds on its account.
Amazon végleges átiratok: [Vice President International Retail, Amazon Corporate LLC, US, former Head of European Retail Business, responsible for all retail operations in Europe, LuxOpCo, Luxemburg], 2014. november 3., 503: 24 és 25., 504:1 – 25. pont: […].
See Table 14.
Az [alelnök és a német piacért felelős igazgató, Amazon Deutschland Services GmbH, München, Németország] tanúvallomása, 2014. június 13., 35. o., 5-18. pont: […].
See footnote 409, which reproduces 2010 OECD TP Guidelines, paragraph 9.24.
Amazon végleges átiratok: Az [alelnök és a német piacért felelős igazgató, Amazon Deutschland Services GmbH, München, Németország] tanúvallomása, 2014. november 5., 976: 6-17. pont: „And to a certain extent, you can hear, we phonetically used the U.S. expression of the brand name so we're not saying Amazon.de but we say Amazon.de, because we didn't want customers in Germany for a minute to think about that this is a U.S. store, right.
See Recitals 363 and following.
It's a German store with German people, fulfilled out of Germany, where you reach German customer service.
‘Constant development of the Intangibles is critical to Amazon European business' success (or failure).
You work with all the things that you're familiar in Germany.
As such, by developing and controlling the Intangibles Lux SCS takes on significant business risk’, see Amazon's submission of 18 January 2016, p. 4.
You find all the product that is relevant to you in Germany, and that is very, very different from France, UK, from the U.S”.
License Agreement, paragraph 1.5 (Licensed Purpose).
Az [alelnök és a német piacért felelős igazgató, Amazon Deutschland Services GmbH, München, Németország] tanúvallomása, 2014. június 13., 49. o., 7-18. pont.
Amazon submission of 7 June 2017, p. 2-3.
Az [alelnök és a német piacért felelős igazgató, Amazon Deutschland Services GmbH, München, Németország] tanúvallomása, 2014. június 13., 148. o., 16-20. pont.
See Recital 199.
Amazon per utáni emlékeztető 31. o., 80. pont.
As of 1 January 2014 the proportion of the Development Costs to be borne by LuxSCS was determined by the proportion of gross profit generated by the European operations to the global gross profits of Amazon (see Recital 204).
Lásd még [a Product Management-Retail részleg alelnöke és a Worldwide Operations részleg korábbi alelnöke/vezérigazgatója, Amazon Corporate LLC, Egyesült Államok] tanúvallomását, 2014. július 15., 25. o., 18-23. pont: „So because the networks are different, you would want to have supply chain people that understand the individual network.
See Recital 104.
Supply chain people in the US for the US network; supply chain people to understand the European network; supply chain people to understand the European network.”.