natgillin/translations-raw huggingface dataset:
Amazon's submission of 22 January 2016.
A Bizottság a 9.2.1.4. szakaszban leír egy olyan módszert, amellyel meghatározható a LuxSCS számára fizetendő, a vizsgált ügylet gazdasági valóságának jobban megfelelő díj.
will pay a royalty to […].
Licencmegállapodás, 4.3. pont: „Termination After Failure to Cure for Failure of Performance.
However, if royalty payments result in remuneration […], the royalty will be adjusted […].
If either party fails to perform any of its covenants contained in this Agreement and fails to cure such default within sixty (60) days after receiving a notice from the non-defaulting party, the non-defaulting party may terminate this Agreement immediately by giving written notice to the defaulting party.”
As provided in the License Agreement, paragraph 9.7 (Binding effect, Assignment), either party was entitled to assign its rights and obligations under this agreement without the other party's consent provided that the assignee is an Affiliate of the assignor.
A 2017. évi OECD-irányelvek 6.63. bekezdésében leírtak szerint: „A finanszírozás engedélyezéséhez kapcsolódó kockázat feletti ellenőrzés gyakorlásához szükséges mértékű és típusú tevékenységek a befektető által vállalt befektetési kockázatoktól függenek, annak az összegnek és annak a befektetésnek a figyelembevételével, amelyre a finanszírozást felhasználják.
fee to be paid by […].
Továbbá, annak a félnek, aki a pénzügyi kockázat ellenőrzését biztosítja, a z 1.65. és 1.66. bekezdésben említett tevékenységeket kell végeznie az e kockázatokhoz kapcsolódó napi kockázatenyhítési tevékenységekkel összefüggésben, amennyiben e kockázatokat kiszervezték és a döntéshozatal megkönnyítéséhez szükséges előkészítő munkához kapcsolódik, amennyiben nem ő maga végzi e tevékenységeket.”
to earn a return on its costs to provide shares service of [1-10] % to [1-10] %.
Amint a (104) preambulumbekezdés is tartalmazza, a LuxSCS jövedelmei kizárólag a leányvállalatok által fizetett díjak és kamatok voltak.
According to the recital 39 a. of the 2014 APA request […].
Lásd a (183) preambulumbekezdést és a 177. lábjegyzetet.
2014 ruling request, 2 April 2014, par.
Lásd a 12. táblázatot.
39 a, p. 11.
Licencmegállapodás, 1.2. pont: „„Amazon EHT [LuxSCS] Intellectual Property” means: (a) any and all intellectual property rights throughout the world, owned or otherwise held by Amazon EHT [LuxSCS] whether existing under intellectual property, unfair competition or trade secret laws, or under statute or at common law or equity, including but not limited to: (i) copyrights and author's rights (including but not limited to reviews and editorial content), trade secrets, trademarks, patents, inventions, designs, logos, and trade dress, look and feel, „moral rights,” mask works, rights of personality, publicity or privacy, rights in associate or vendor information, rights in customer information (including but not limited to customer lists and customer data), and any other intellectual property and proprietary rights (including but not limited to rights in databases, marketing strategies and marketing surveys); (ii) any application or right to apply for any of the rights referred to in this clause; and (iii) any and all renewals, extensions, future equivalents and restorations thereof, now or hereafter in force and effect; (b) any and all intellectual property licensed, transferred or assigned to Amazon EHT [LuxSCS] by any third party or Affiliate; and (c) any and all Derivative Works assigned to Amazon EHT [LuxSCS] pursuant to Section 2.1(b). ”
2014 ruling request, 2 April 2014, par.
A licencmegállapodás 2.1. a) pontja szerint a LuxOpCo-ra egy kizárólagos és visszavonhatatlan licencet ruháztak át, „solely for the Licensed Purpose, to: (i) make, use, reproduce, copy, modify, translate, integrate into or extract from a database and create derivative works of Amazon EHT [LuxSCS] Intellectual Property; (ii) publicly perform or display, import, broadcast, transmit, distribute and communicate to the public by any means whatsoever, including but not limited to wire or wireless transmission process, using broadcasting, satellite, cable or network, license, offer to sell, and sell, rent, lease or lend originals and copies of, and otherwise commercially or non-commercially exploit any Amazon EHT [LuxSCS] Intellectual Property (and derivative works thereof)”.
39 c, p. 11.
A „licenc tárgya” ( „Licensed Purpose”) meghatározása az 1.5. pontban szerepel: „(a) operating any and all World Wide Web sites accessed via the European Country code top level domains (including but not limited to.de,.uk, and.fr) for the sale of goods or services where any person or entity (including but not limited to Amazon.com, Inc. or any of its Affiliates) is the seller of record for such goods or services, (b) using Amazon EHT [LuxSCS] Intellectual Property for the purposes of providing World Wide Web services to any third party or Affiliate that contracts for such services with respect to a World Wide Web site that utilizes a European Country code top level domain, and (c) using Amazon EHT [LuxSCS] Intellectual Property within the European Country geographic territory for any other purpose.”
Article 159(1) LIR: ‘Sont considérés comme contribuables résidents passibles de l'impôt sur le revenu des collectivités, les organismes à caractère collectif énumérés ci-après, pour autant que leur siège statutaire ou leur administration centrale se trouve sur le territoire du Grand-Duché.’
A licenc tárgya megegyezik a LuxSCS által kapott licencjogok esetében a KFM értelmében meghatározottakkal (KFM 1.13. pont).
Article 159(2) LIR: ‘L'impôt sur le revenu des collectivités porte sur l'ensemble des revenus du contribuable’.
Licencmegállapodás, 2.3. pont: „Maintenance.
Article 160 LIR: ‘Sont passibles de l'impôt sur le revenu des collectivités pour leur revenu indigène au sens de l'article 156, les organismes à caractère collectif de l'article 159 qui n'ont ni leur siège statutaire, ni leur administration centrale sur le territoire du Grand-Duché’.
AEU shall abide by regulations and practices in force or use in any European Country in order to safeguard Amazon EHT's [LuxSCS]'s rights in the Amazon EHT [LuxSC] Intellectual Property.
Article 156 LIR: ‘Sont considérés comme revenus indigènes des contribuables non-résidents: 1. le bénéfice commercial au sens des articles 14 et 15: a) lorsqu'il est réalisé directement ou indirectement par un établissement stable ou un représentant permanent au Grand-Duché, excepté toutefois lorsque le représentant permanent est négociant en gros, commissionnaire ou représentant de commerce indépendant’.
AEU [LuxOpCo] shall take all necessary actions to maintain such rights.”
In addition, there is a 5 % surcharge on the 21 % tax rate for an employment fund calculated on the IRC.
Subject to all necessary government approvals, this Agreement is effective as of the Effective Time and continues in effect for the life of all copyrights or author's rights and patents related to the Amazon EHT Intellectual Property licensed under Section 2.1 of this Agreement and until all proprietary and confidential information and know-how related to Amazon EHT Intellectual Property enters the public domain („Term”). ”
In 2012, the solidarity surcharge was increased from 5 % to 7 % with effect from tax year 2013.
A 4.2-4.3. bekezdés úgy rendelkezik, hogy a megállapodás csak a következő esetekben mondható fel: i. az ellenőrzés változása vagy nyomós ok, vagy ii. vagy amennyiben a felek egyike nem tud orvosolni egy mulasztást.
With the changes introduced for tax year 2013, the aggregate income tax rate increases from 28,80 % to 29,22 % for Luxembourg City.
Licencmegállapodás 2.1. pont a) alpont (Exclusive Intellectual Property License Grant), 2.1. pont b) alpont (Derivative Works) és 2.4. pont (Ownership).
In addition, Luxembourg companies are subject to an annual net wealth tax, which is levied at a rate of 0,5 % on the company's worldwide net worth on 1 January of each year.
Licencmegállapodás, 2.1. pont b) alpont, (Derivative works).
The application of Article 164(3) LIR to financing companies has been clarified by the Luxembourg tax administrations in Circulars no. 164/2 of 28 January 2011 and no. 164/2bis of 8 April 2011, which were replaced by Circulaire du directeur des contributions LIR no 56/1 – 56bis/1 du 27 décembre 2016, traitement fiscal des sociétés exerçant des transactions de financement intra-groupe.
A LuxOpCo 2005. június 21-i igazgatósági üléséről szóló beszámoló.
See Recital 294.
A LuxOpCo 2013. január 29-i, 2013. június 3-i és 2014. december 9-i igazgatósági üléséről szóló beszámoló.
Circular Letter LIR no 164/2 of 28 January 2011, p. 2.
„EU Policies and Procedures Manual”, hatályos 2006. május 1-jétől.
Luxembourg has been a member of the OECD since 7 December 1961.
21. o.
See, for example, 1995 OECD TP Guidelines, preface, paragraph 16: ‘OECD Member countries are encouraged to follow these Guidelines in their domestic transfer pricing practices, and taxpayers are encouraged to follow these Guidelines in evaluating for tax purposes whether their transfer pricing complies with the arm's length principle […]’.
Amazon végleges átiratok, [a szellemi tulajdonért felelős alelnök, Legal, Amazon Corporate LLC, Egyesült Államok], 2014. november 20., 4270: 13-25. pont: „Q: […] the IP steering committee meetings.
The most recent version was published by the OECD on 15 July 2014.
Was there a procedure for those? […] A. We would meet annually.
In this context, ‘transfer prices’ refer to the prices at which a company transfers physical goods or intangible property or provides services to its associated companies.
I would come in and do a presentation of intellectual property changes, some of the disputes that were ongoing.
1995, 2010 and 2017 OECD TP Guidelines, preface, paragraph 11.
We would do a review of the foreign filing recommendations, so that would be where we would file an application in the United States, our recommendation as far as whether we should file that outside of the United State, principally – well in Europe for each of those, and we would have a recommendation of yes or no.
See, 1995 OECD TP Guidelines, paragraph 1.13; See also, 2010 and 2017 OECD TP Guidelines, paragraph 1.14.
We would go through these with the business leaders, the technology leaders, and they would approve or reject the ideas or our recommendations.”.
The separate entity approach is explained in the preface to the OECD TP Guidelines, paragraph 6: ‘In order to apply the separate entity approach to intra-group transactions, individual group members must be taxed on the basis that they act at arm's length in their dealings with each other.
A [Product Management-Retail részleg alelnöke és a Worldwide Operations részleg korábbi alelnöke/vezérigazgatója, Amazon Corporate LLC, Egyesült Államok] tanúvallomása, 2014. július 15., 117. o., 8-13. pont.
However, the relationship among members of an MNE [multinational enterprise] group may permit the group members to establish special conditions in their intra-group relations that differ from those that would have been established had the group members been acting as independent enterprises operating in open markets. To ensure the correct application of the separate entity approach, OECD Member countries have adopted the arm's length principle, under which the effect of special conditions on the levels of profits should be eliminated.’
Lásd még a [Senior Vice President Product Management – Retail, Amazon Corporate LLC, US] tanúvallomását, 2014. szeptember 18., 29. o., 9-16. pont. […], 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: 1-13. és 17-21. pont: […].
See also the 2010 OECD TP Guidelines, paragraph 1.6.
[a Product Management-Retail részleg alelnöke és a Worldwide Operations részleg korábbi alelnöke/vezérigazgatója, Amazon Corporate LLC, Egyesült Államok] tanúvallomása, 2014. július 15., 74. o., 8-13. pont, 77. o., 14-29. pont.
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017 as published 10 July 2017.
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., 824: 12-25. pont, 825: 1-6. pont: „When Amazon decides to launch a program or a product category in Europe that's already been launched in the US, isn't it true that Amazon would start with the technology framework in place in the US and then modify that for the local specifications?
Later changes and additions to the commentaries and guidelines related to the OECD Model Tax Convention, which do not lead to a change of the wording of the Convention itself, are considered to be applicable to the interpretation of the articles set out therein.
A. As much as possible, yes, I think it made a lot of sense and, you know, that's what we did is that if the framework had been built that was -- you know, that we could leverage, it made really good economic sense to leverage that framework and evolve that framework to deal with the local nature of these markets.
The rationale for this approach is that the OECD commentaries and guidelines, including the 1995 and 2010 OECD TP Guidelines, are considered to capture the international consensus on the application of the principles set out in the OECD Model Tax Convention, see also OECD Model Tax Convention Commentary, 2010, para.
At the same time, right, again, it's not because you've got a framework that, you know, might work in the US It's like if we don't have the selection we can have whatever framework to do, fulfillment by Amazon or jewelry in that country without the local selection and the low prices there's not that much that will otherwise happen.”.
35.
Bizonyos termékek esetében az amerikai piacon szerzett tapasztalat hasznos lehet Európában, mint például a Kindle esetében is, mert az amerikai vevők gyorsabban alkalmazkodnak az új technológiákhoz, de ez nem általánosítható, mivel az amerikaiak más márkákat kedvelnek (lásd az [alelnök és a német piacért felelős igazgató, Amazon Deutschland Services GmbH, München, Németország] tanúvallomását, 2014. június 13., 93. o., 9-25. pont).
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, 22 July 2010.
A Kindle elindítása Európában nagy léptékű kezdeményezés volt, amely révén a helyi csoportok biztosítani tudták a tartalmakhoz fűződő jogok betartását és a Kindle értékesítését minden országban (lásd az Amazon per utáni emlékeztetőjét, 109. o., 345. pont).
The 2017 OECD TP Guidelines reflect the clarifications and revisions agreed in the 2015 BEPS Reports on Actions 8-10 Aligning Transfer pricing Outcomes with Value Creation and on Action 13 Transfer Pricing Documentation and Country-by-Country Reporting.
[Senior Vice President Product Management – Retail, Amazon Corporate LLC, US] tanúvallomás, 2014. szeptember 18., 113. o., 13-19. pont.
It also includes the revised guidance on safe harbours approved in 2013 which recognises that properly designed safe harbours can help to relieve some compliance burdens and provide taxpayers with greater certainty.
Az Amazon 2017. március 6-i közleménye, 28a. melléklet: az Amazon munkavállalóinak listája 1997 óta, alkalmazotti pozíciók száma Luxemburgban, T betűvel kezdődő szakmakóddal.
Finally, this edition also contains consistency changes that were made to the rest of the OECD TP Guidelines.
A lokalizálás és a fordítás céljára a csapat az Amazon európai alkalmazottai által egy Egyesült Államokbeli csapattal együttműködve kidolgozott fordítóprogramot használt.
The report was published on 5 October 2015 and approved by the OECD Council on 23 July 2016.
Lásd az Amazon végleges átiratokat: [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxemburg], 2014. november 4., 830: 9-12. és 17-21. pont, 831: 2-5. pont.
OECD (2015), Aligning Transfer Pricing Outcomes with value Creation, Actions 8-10 – 2015 Final Reports, BEPS Project, Revisions to Chapter VI of the Transfer Pricing Guidelines.
Az Amazon 2016. január 22-i közleménye, 3. o.
OECD (2015) Aligning Transfer Pricing Outcomes with value Creation, Actions 8-10 – 2015 Final Reports, BEPS Project, Revisions to Chapter VIII of the Transfer Pricing Guidelines.
Amazon végleges átiratok [Worldwide Application Software első alelnöke, North America MEDIA and Video volt alelnöke/vezérigazgatója], 2014. november 20., 4633: 4-17. pont: „A technical program manager typically comes from a technical background. […] They oftentimes were software development engineers and in some cases still wrote software actively.
1995 OECD TP Guidelines, chapter II, 2010 and 2017 OECD TP Guidelines, part II.
Their function as technical program manager was to translate, you know, a functional specification, a very business- and product-focused document, translate it into technical terms that a software developer could then code against.”; tanúvallomás [alelnök és a német piacért felelős igazgató, Amazon Deutschland Services GmbH, München, Németország], 2014. június 13., 16. o., 16-19. pont. „So, I tell them what to do and then somebody does it and he comes back and he shows me what he did and I tell him this is what I wanted you to do or not.”; és Amazon végleges átiratok [Worldwide Application Software első alelnöke, North America MEDIA and Video volt alelnöke/vezérigazgatója], 2014. november 20., 4620: 17-19. pont: „Q: And a functional specification, you describe what you want consumers to experience.
1995 OECD TP Guidelines, paragraph 1.68; 2010 and 2017 OECD TP Guidelines, paragraph 2.9.
Tanúvallomás [alelnök és a német piacért felelős igazgató, Amazon Deutschland Services GmbH, München, Németország], 2014. június 13., 59. o., 10-25. pont, 60. o., 2-5. pont: […].
In this respect, 2010 and 2017 OECD TP Guidelines, paragraph 2.9 stresses that ‘[s]uch other methods should however not be used in substitution for OECD-recognised methods where the latter are more appropriate to the facts and circumstances of the case’.
Az Amazon „Amazon's Technology-Centric E-tailing-Business” című, 2016. július 22-i közleményének 12. oldala és (370) bekezdése.
1995 OECD TP Guidelines, chapter II and III; 2010 and 2017 OECD TP Guidelines, part II and III.
Az Amazon 2017. április 4-i levele, 6. o.: „Generally, the Vice-President for Retail business (first [Vice President International Retail, Amazon Corporate LLC, US, former Head of European Retail Business, responsible for all retail operations in Europe, LuxOpCo, Luxembourg], then [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]) was collecting and prioritizing the requests from local staff for purposes of channelling the information to the technology teams managed from the US, including in relation to the EFN-related requests. […][Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], at the time he was responsible for the European marketplace business, had a similar coordination role (with a small Luxembourg team) with respect to getting US technology teams working on EFN tools for the marketplace business and then supporting local staff and third party sellers regarding the use of the newly developed technology”.
1995 OECD TP Guidelines, paragraph 3.49 provides: ‘Traditional transaction methods are to be preferred over transactional profit methods as a means of establishing whether a transfer price is at arm's length, i.e. whether there is a special condition affecting the level of profits between associated enterprises. To date, practical experience has shown that in the majority of cases, it is possible to apply traditional transaction methods.’ 2010 and 2017 OECD TP Guidelines, paragraph 2.3 provides: ‘As a result, where, taking account of the criteria described at paragraph 2.2, a traditional transaction method and a transactional profit method can be applied in an equally reliable manner, the traditional transaction method is preferable to the transactional profit method’.
Amazon végleges átiratok [alelnök és a német piacért felelős igazgató, Amazon Deutschland Services GmbH, München, Németország], 2014. november 4., 603: 2-4. pont: „It was developed in Europe with the help of central technology teams but mainly in Europe”.
1995 OECD TP Guidelines; paragraph 2.7: ‘Where it is possible to locate comparable uncontrolled transactions, the CUP Method is the most direct and reliable way to apply the arm's length principle.
Amazon per utáni emlékeztető, 118. o., 315. és 317. pont.
Consequently, in such cases the CUP Method is preferable over all other methods.’
[Alelnök és a német piacért felelős igazgató, Amazon Deutschland Services GmbH, München, Németország] tanúvallomása, 2014. június 13., 99. o., 20-22. pont, és [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., 63. o., 16-22. pont.
1995 OECD TP Guidelines; paragraph 2.7: ‘Following the principles in Chapter I, an uncontrolled transaction is comparable to a controlled transaction (i.e. it is a comparable uncontrolled transaction) for purposes of the CUP method if one of two conditions is met: a) none of the differences (if any) between the transactions being compared or between the enterprises undertaking those transactions could materially affect the price in the open market; or, b) reasonably accurate adjustments can be made to eliminate the material effects of such differences’.
Lásd még az Amazon végleges átiratot, [Senior Vice President Product Management – Retail, Amazon Corporate LLC, US], 2014. november 4., 602: 21-25. pont, 603: 1-2. pont: „Yes, same considerations, plus the fact that finally we -- after so many years, we launched two new countries in Europe; that's Italy and Spain.
See also the 2010 OECD TP Guidelines, paragraph 2.14 and the 2017 OECD TP Guidelines, paragraph 2.15.
And we were able to launch those countries because of the work that was done on the technology and the logistics, programs called EFN, European Fulfillment Network, which did not exist before.”
1995 OECD TP Guidelines, paragraph 3.2; 2010 OECD TP Guidelines, paragraph 2.58; and 2017 OECD TP Guidelines, paragraph 2.64.
[Vice President International Retail, Amazon Corporate LLC, US, former Head of European Retail Business, responsible for all retail operations in Europe, LuxOpCo, Luxemburg], 2014. május 7., 46. dok., 4. o.
1995, 2010 and 2017 OECD TP Guidelines, Glossary.
Az Amazon 2016. szeptember 30-i közleményének C-2284-P. melléklete.
2010 OECD TP Guidelines, paragraph 3.18 provides for the following recommendation: ‘When applying a cost plus, resale price or transactional net margin method as described in Chapter II, it is necessary to choose the party to the transaction for which a financial indicator (mark-up on costs, gross margin, or net profit indicator) is tested.
[Az Amazon technológia leírása].
The choice of the tested party should be consistent with the functional analysis of the transaction.
[Vice President International Retail, Amazon Corporate LLC, US, former Head of European Retail Business, responsible for all retail operations in Europe, LuxOpCo, Luxemburg], 2014. május 7., 46. dok., 10. o.
As a general rule, the tested party is the one to which a transfer pricing method can be applied in the most reliable manner and for which the most reliable comparables can be found, i.e. it will most often be the one that has the less complex functional analysis.’
Az Amazon belső dokumentuma: EFN 2013, OP1, 7. o.