natgillin/translations-raw huggingface dataset:
See also, 2017 OECD TP Guidelines, paragraph 6.198: ‘In a transfer pricing analysis where the most appropriate transfer pricing method is the resale price method, the cost-plus method, or the transactional net margin method, the less complex of the parties to the controlled transaction is often selected as the tested party.
Amazon per utáni emlékeztető, 120-121. o., 323-330. pont.
In many cases, an arm's length price or level of profit for the tested party can be determined without the need to value the intangibles used in connection with the transaction.
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: 24-25. pont, 494: 1-5. pont.
That would generally be the case where only the non-tested party uses intangibles’.
Amazon per utáni emlékeztető, 120-121. o., 323-330. pont.
As stated in the 1995 OECD TP Guidelines, paragraph 6.26: ‘In cases involving highly valuable intangible property, it may be difficult to find comparable uncontrolled transactions. It therefore may be difficult to apply the traditional transaction methods and the transactional net margin method, particularly where both parties to the transaction own valuable intangible property or unique assets used in the transaction that distinguish the transaction from those of potential competitors. In such cases the profit split method may be relevant although there may be practical problems in its application.’
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., 897: 15-25. pont, 898: 1-4. pont.
As further explained in the 2010 OECD TP Guidelines, paragraph 2.59: ‘A transactional net margin method is unlikely to be reliable if each party to a transaction makes valuable, unique contributions […] In such a case, a transactional profit split method will generally be the most appropriate method,[…].
Amazon végleges átiratok: Az [alelnök és a német piacért felelős igazgató, Amazon Deutschland Services GmbH, München, Németország] tanúvallomása, 2014. november 5., 984: 6-15. pont.
However, a one-sided method (traditional transaction method or transactional net margin method) may be applicable in cases where one of the parties makes all the unique contributions involved in the controlled transaction, while the other party does not make any unique contribution’.
A Packstation egy automatizált csomagmegőrző hálózat, amelyet a DHL Németország kezel, és a címzett számára lehetővé teszi, hogy a számára alkalmas időben vegye át a küldeményt.
1995 OECD TP Guidelines, paragraph 3.7; 2010 OECD TP Guidelines, paragraphs 2.109 and 2.115.
Lásd az [alelnök és a német piacért felelős igazgató, Amazon Deutschland Services GmbH, München, Németország] tanúvallomását, 2014. június 13., 125. o., 22-25. pont, 126. o., 2-25. pont, 127. o., 2-6. pont: „So that's why we invented with DHL, something called PAC station, which only three years ago turned into Amazon, in to Abox, Amazon Box.
1995 OECD TP Guidelines, paragraphs 1.45 to 1.48, 2010 and 2017 OECD TP Guidelines, paragraphs 3.55 to 3.62.
Which also gets implemented in New York.
Quartiles in a series of data are three points which divide the figures in the set ranked from smallest to largest into four equally populated sets, that is 25 % of the data is in the 25th percentile (also called lower quartile), 50 % of the data is below or equal to the second quartile, which is the median of the set, and 75 % of the data is below or equal to the 75th percentile (also called upper quartile).
We have Amazon Abox in New York”.
1995 OECD TP Guidelines, paragraph 1.48, 2010 and 2017 OECD TP Guidelines, paragraph 3.62.
Az [alelnök és a német piacért felelős igazgató, Amazon Deutschland Services GmbH, München, Németország] tanúvallomása, 2014. június 13., 57. o., 9-25. pont, 58. o., 1-25. pont, 59. o., 2-9. pont: […].
2017 OECD TP Guidelines, Chapter VI, and BEPS Actions 8-10 Final Report, p. 63-117.
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., 1130: 10-17. pont.
1995 and 2010 OECD TP Guidelines, paragraph 6.14, 2017 OECD TP Guidelines, paragraph 6.112.
Lásd az X társaság álláspontját a (338)–(342) bekezdésben.
This focus is further confirmed in the 2017 OECD TP Guidelines, paragraph 6.42: ‘While determining legal ownership and contractual arrangements is an important first step in the analysis, these determinations are separate and distinct from the question of remuneration under the arm's length principle.
Az elektronikus kereskedelemben az átváltási ráta a megvalósult értékesítések és a látogatók száma közötti kapcsolat.
For transfer pricing purposes, legal ownership of intangibles, by itself, does not confer any right ultimately to retain returns derived by the MNE [multinational enterprise] group from exploiting the intangible, even though such returns may initially accrue to the legal owner as a result of its legal or contractual right to exploit the intangible.
Egy rendelés teljesítéséhez kapcsolódó közvetlen és közvetett költségekről van szó, például, arról az időről, amelyet a vevő a keresésre szentel.
The return ultimately retained by or attributed to the legal owner depends upon the functions it performs, the assets it uses, and the risks it assumes, and upon the contributions made by other MNE [multinational enterprise] group members through their functions performed, assets used, and risks assumed’.
Lásd a (337)–(342) bekezdést.
2017 OECD TP Guidelines, Chapter VI, and BEPS Actions 8-10 Final Report, p. 141-160.
A korábban létező szellemi tulajdonjogokra vonatkozó licencmegállapodás a LuxSCS és az Amazon Technologies között, amelyet az Amazon nyújtott be 2016. január 12-én.
1995, 2010 and 2017 OECD TP Guidelines, paragraph 7.2.
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] […] (including but not limited to customer lists and customer data […]”; 2.1. szakasz a) pont: „Amazon EHT [LuxSCS] irrevocably grants AEU [LuxOpCo], under all Amazon EHT [LuxSCS] intellectual property rights in or comprising the Amazon EHT [LuxSCS] Intellectual Property, whether existing now or in the future, the following sole and exclusive right and license to the Amazon EHT [LuxSCS] Intellectual Property”.
[306] 1995, 2010 and 2017 OECD TP Guidelines, paragraph 7.29.
Az Amazon 2015. augusztus 21-i közleménye, 2. o.: „Under the License Agreement, ownership of customer data for all EU sites lies with Lux SCS.
1995, 2010 and 2017 OECD TP Guidelines, paragraphs 7.9 and 7.10.
As a service to Lux SCS, these data are collected by LuxOpCo for the retail activities”.
EU Joint Transfer Pricing Forum, JTPF report: Guidelines on low value adding intra-group services, meeting of 4 February 2010, available at: https://ec.europa.eu/taxation_customs/sites/taxation/files/docs/body/jtpf_020_rev3_2009.pdf.
Licencmegállapodás, 2.3. pont (Maintenance) és 9.5. pont (Compliance, Data Protection).
2010 JTPF report, paragraphs 59-60.
A LuxOpCo feladata mindenekelőtt a) az adatokhoz való hozzáférés korlátozása, b) a hatályos jogszabályoknak megfelelő adatkezelés, c) az adatok kizárólag engedélyezett célra történő felhasználása, d) a dokumentálás, e) olyan módon történő eljárás, hogy legyenek releváns működési és technológiai folyamatok és eljárások a személyes adatokhoz való minden engedély nélküli hozzáférés, ezen adatok elvesztésének, megsemmisülésének, lopásának, felhasználásának vagy egyéb jellegű kiszivárogtatásának a megakadályozására.
2010 JTPF report, paragraph 62.
TÁ-jelentés, 6-7. és 36. o.
For completeness it is noted that a portion of the labour costs can be included in COGS, when it is directly associated with the production.
Amazon végleges átiratok [Senior Vice President Product Management – Retail, Amazon Corporate LLC, US], 2014. november 4., 617: 20-25. pont, 618: 1-3. pont.
See Recital 38 of the Opening Decision.
Amazon per utáni emlékeztető, 75. o., 229-230. pont; lásd még az Amazon végleges átiratokat: [alelnök és a német piacért felelős igazgató, Amazon Deutschland Services GmbH, München, Németország], 2014. november 5., 975: 18-25. pont, 976: 1-6. pont: „So brand name -- I keep hearing that question from journalists.
In Table 17, EBITDA stands for the conventional acronym of ‘earnings before interest, taxes, depreciation and amortisation’.
That's why I'm -- I think a brand name doesn't really help you, right.
The Commission's decision of 7 October 2014 to initiate the procedure laid down in Article 108(2) of the Treaty on the Functioning of the European Union, C(2014) 7156 final.
A brand name is a name.
0,45 % and 0,55 % on European turnover respectively, as illustrated in Figure 1.
I mean what really matters to customers is not the name, it's what you do, right.
Previously, Article 10(2) of Regulation (EC) No 659/1999.
And you have to have the relevant selection.
In its submission of 21 November 2014, par.
You have to have the relevant services, right, you have to pay attention to the customer.
43, Luxembourg refers to the report of the Code of Conduct Group on Business Taxation, presented to the Council on 27 May 2011: ‘With respect to the Luxembourg tax measure concerning companies engaged in intra-group financing activities the Group discussed the agreed description at the meeting on 17 February 2011.
You have to pay attention to the product that you're selling, right, because every product comes with different characteristics and one thing might be more important here, might be more important there.
Luxembourg informed the Group that Circular no. 164/2 dated 28 January 2011 determines the conditions for providing advance pricing agreements confirming the remuneration of the transactions. […] With the benefit of this information, the Group agreed that there was no need for this measure to be assessed against the criteria of the Code of Conduct’.
The brand name itself I think has only become important because we filled it with life.”; Az [alelnök és a német piacért felelős igazgató, Amazon Deutschland Services GmbH, München, Németország] tanúvallomása, 2014. június 13., 146. o., 13-25. pont: „Why doesn't brand help you build your business?
Luxembourg's submission of 21 November 2014, par.
A. Not at all.
44: ‘At its meeting on 6 December 2011, the OECD Forum on Harmful Tax Practices agreed that 10 systems did not have to be subject to further examination, one of which was the advance tax analysis of intra-group financing carried out in Luxembourg’.
Q. Why not I said?
In its submission of 21 November 2014, par.
A. What helps build your business is not a name, right?
By letter of 5 December 2004 Amazon informed Luxembourg that the restructuring would be completed only in 2006 and asked for the contested tax ruling to be applicable for the first five years as of then.
I've been talking about and do all that stuff.
On 23 December 2004, Luxembourg confirmed that the described delay does not affect the agreement of 6 November 2003, provided that other stipulations of the request of 23 October 2003 are maintained.
I mean, it's, it's not enough to just say we're an online store.
Amazon refers to the following State aid cases where, according to Amazon, a particular tax rule served as the reference framework: Commission Decision 2011/282/EU of 12 January 2011 on the tax amortisation of financial goodwill for foreign shareholding acquisitions No C 45/07 (ex NN 51/07, ex CP 9/07) implemented by Spain (OJ L 135, 21.5.2011, p. 1); Commission Decision 2007/256/EC of 20 December 2006 on the aid scheme implemented by France under Article 39 CA of the General Tax Code — State aid C 46/2004 (ex NN 65/2004) (OJ L 112, 30.4.2007, p. 41), paragraph 86; Case C-6/12, P Oy, paragraphs 22-31; Joined Cases C-78/08 to C-80/08, Paint Graphos, paragraph 50.
I mean, you need to bring it alive, right?
Reference is made to Decision 2011/282/EU and Commission Decision 2011/276/EU of 26 May 2010 concerning State aid in the form of a tax settlement agreement implemented by Belgium in favour of Umicore SA (formerly known as Union Minière SA) (State aid C 76/2003 (ex NN 69/2003)) (OJ L 122, 11.5.2011, p. 76), in particular paragraphs 204 and 223.
So that's what's driving it”.
Amazon's submission of 5 March 2015, Annex 2.
Amazon végleges átiratok [Senior Vice President Product Management – Retail, Amazon Corporate LLC, US], 2014. november 4., 727:25. pont, 728:1-8. pont, 625:4-7. pont, 685:5-9. pont.
In particular, in Amazon's submission of 5 March 2015, par.
Amazon végleges átiratok, [alelnök és pénzügyi igazgató, Amazon Corporate LLC, Egyesült Államok], 2014. november 17., 2848:22-25. pont: „They don't really care where they get it from.
43 to 45 and 49: Amazon refers to Joined Cases C-106/09 P and C-107/99 P Commission and Spain v Government of Gibraltar and United Kingdom, para.
They just want to get it at the right price, they want it to be convenient.
72 and 73 and the case-law cited; Case C-6/12, P Oy, paragraph 17-19, case T-219/10 Autogrill, paragraph 29; and Case C-88/03, Portugal v Commission, paragraph 54 and the case law cited.
They want to get it quickly.
Amazon illustrates this argument with reference to the tax rulings issued by Luxembourg and published by ICIJ.
And so those are the attributes that matter to customers.”; 2852:11-17. pont: „At the end of the day, you know, I don't think a customer really cares once they have that item that they want and in their home or wherever, where that item came from.
Among them Amazon identified 97 rulings, which, according to Amazon, are based on the residual profit split method and within financing arrangements allocate a non-unique return, i.e. fixed financial margin to a Luxembourg entity, while the residual profit is allocated to the holder of a financing instrument.
The item is the item.
Amazon's submission of 5 March 2015, par.
What they wanted is they wanted to get it quickly, they wanted to make sure it was at the right price, it was convenient and those are the attributes”.
97.
Lásd a 2.3.2.1. szakaszt.
Amazon's submission of 18 January 2016, p. 6.
Amazon végleges átiratok [alelnök és a német piacért felelős igazgató, Amazon Deutschland Services GmbH, München, Németország], 2014. november 5., 976: 5-17. pont.
Amazon's submission of 5 March 2015, par.
Lásd 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., 905: 1-10. pont: „So did the brand name help?
9.
You know, I think that it wasn't helping in the sense of building selection and trying to get vendors to come on board locally. […].”
[Advisor 4], ‘Benchmark Company Search for European Management Companies for 2010-2012’, 5 February 2014.
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., 810: 6-21. pont: „Similar, yeah, with the local -- yeah, so what's important to me like, you know, and the reason IP exists is that what's really important for UK seller or UK customer is that Amazon.co.uk where the customer knows in the UK, the brand name, the customer knows in the UK Amazon.co.uk that's what the customer types to go and visit our site, www.Amazon -- you get it -- Amazon.uk, whatever it is.
Annex 11 to Amazon's comments to the Opening Decision.
As it is Amazon.fr, Amazon.de, Amazon.it because they are local brands -- local brand names, you know, for each of these countries.
The tax advisor limited the search to following countries: Austria, Belgium, Denmark, Finland, France, Germany, Greece, Ireland, Italy, Luxembourg, Netherlands, Portugal, Spain, Sweden and United Kingdom.
I think that's very important.
Following keyword search terms were used: management services, business management consultancy services, strategic consulting services, organisational planning services and other related services.
Q. Okay.
At the same time, the tax advisor excluded companies, which provide unrelated services (such as auditing, actuarial, advertising, brokering, communication, construction, designing and developing, manufacturing, IT, real estate and transportation services), operated as partnerships, operated in a dissimilar industry (utility and energy) and had insufficient qualitative information).
A. If you ask my dad, he knows Amazon.fr, you know, not Amazon.com because that's what he types, you know, to go to the France site to buy products in his local market.”.
Total revenue minus total costs, where total costs equal total cost of goods sold plus total operating expense.
Lásd még az Amazon végleges átiratokat [alelnök és a német piacért felelős igazgató, Amazon Deutschland Services GmbH, München, Németország], 2014. november 5., 976: 5-17. pont, amely kifejti, hogy Németországban az Amazon.de már a kezdetektől fogva azt akarta, hogy német munkavállalókat foglalkoztató, német vállalatként kezeljék, amely Németországban kezeli a megrendeléseket és a német vevőkörnek kínál szolgáltatást.
Amazon's submission of 5 March 2015, Annex 14: [Advisor 2], ‘[Advisor 2] roll-forward analysis’.
Következésképpen Németországban az Amazon nem angol módra, hanem mindig is német módra fejezte ki magát és fejezi ki most is.
Amazon refers to the France Telecom case (Commission Decision 2006/621/EC of 2 August 2004 on the State Aid implemented by France for France Télécom (OJ L 257, 20.9.2006, p. 11), paragraph 263, where the Commission refrained from recovery on the basis of novelty of the measure.
Amazon végleges átiratok: Az [alelnök és a német piacért felelős igazgató, Amazon Deutschland Services GmbH, München, Németország] tanúvallomása, 2014. november 5., 1001: 8-18. pont: […].
EPICENTER describes itself as an independent initiative of six leading think tanks across the European Union.
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.
It seeks to inform the EU policy debate and promote the principles of a free society by bringing together the economic expertise of its members.
You know, the brand name, you know, Amazon was clearly a good name in books […].”
Amazon's submission of 18 January 2016, p. 8.
Ez különösen igaz volt Európában, ahol nehezebb volt megmagyarázni a vevőknek, hogy az Amazon nem csak könyveket értékesít.
As provided in that submission ‘[..] it is highly unlikely that Lux SCS would have been able to find an independent entity capable or willing enter into a licensing agreement if doing so entailed that the business risk would be supported by that independent entity.
Lásd a [Senior Vice President Product Management – Retail, Amazon Corporate LLC, US] tanúvallomást, 2014. szeptember 18., 42. o., 8-25. pont, 43. o., 1-14. pont.
Accordingly, Lux SCS was ready to take the risks in relation to the Intangibles, so as to enable LuxOpCo to gain more easily market shares: in the longer term growing revenue for LuxOpCo would mean more revenue for Lux SCS, as licensor.
[Senior Vice President Product Management – Retail, Amazon Corporate LLC, US] tanúvallomás, 2014. szeptember 18., 41. o., 14-21. pont: […]; Az [alelnök és a német piacért felelős igazgató, Amazon Deutschland Services GmbH, München, Németország] tanúvallomása, 2014. június 13., 106. o., 20-25. pont, 107. o., 2-9. pont: […].
In practical terms, this meant entering into a contractual agreement where the royalty methodology is based on the licensee's being profitable and earning a return on its costs, rather than an arrangement that would create a risk of the licensee being loss making’.
[Üzletfejlesztés első alelnök, Amazon Corporate LLC, US] tanúvallomása, 2014. július 16., 117. o., 1-7. pont.
Amazon's submission of 18 January 2016, p. 11.
Lásd a (132) bekezdést.
Amazon's submission of 18 January 2016.
A LuxOpCo 2007. április 9-i igazgatósági üléséről szóló beszámoló.
As further explained by Amazon: ‘Considering those circumstances, it was indeed rational for both parties to agree on a remuneration on the basis that the risks were borne by the licensor and the licensee received a return on costs, as this would incentivize the licensee to grow as quickly as possible, both in terms of geographies and product lines, and to maximize selection (rather than concentrate only on higher margin product lines)’.
A LuxOpCo 2010. április 12-i és december 13-i igazgatósági üléséről szóló beszámolók.
TP Report, p. 50.
A LuxOpCo 2010. augusztus 17-i igazgatósági üléséről szóló beszámoló.
Amazon's submission of 15 February 2016, Annex H.
A LuxOpCo 2010. augusztus 23-i igazgatósági üléséről szóló beszámoló.
Amazon's submission of 15 February 2016, p. 4.
A LuxOpCo 2011. július 22-i igazgatósági üléséről szóló beszámoló.
Companies Algoriel, Decade, Seresco SA and Societe de Gestion de Terminaux Informatiques.
A LuxOpCo 2007. augusztus 21-i és 2009. október 12-i igazgatósági üléséről szóló beszámolók.
Company Solutec.
A LuxOpCo 2008. január 9-i igazgatósági üléséről szóló beszámoló.
In Amazon's submission of 18 January 2016, p. 11, Amazon further explains that ‘[..] it was logical that the royalty contained a floor based on a percentage of royalties, which incentivized the licensee to maximize revenues (and share in the upside of doing so).
A LuxOpCo 2013. január 29-i és 2014. január 29-i igazgatósági üléséről szóló beszámolók.
The corollary to that was a cap on the licensee's remuneration (based on a higher percentage of revenues) to ensure that the costs of the licensee were efficiently managed and did not increase too far out of line with revenue growth’.
Inter alia, lásd elsősorban az Amazon belső dokumentumot: a LuxOpCo 2008. július 24-i 2010. március 18-i, 2011. január 17-i és 2011. április 7-i igazgatósági üléséről szóló beszámolók.
See: http://www.amazon.com/Careers-Homepage/b?ie=UTF8&node=239364011.
Az Egyesült Királyság Parlamentjének Alsóháza (House of Commons): az állami számvevő bizottság előtt 2012. november 12-én szóban közölt adatok.
Amazon's submission of 22 July 2016: Amazon's Technology-Centric E-tailing-Business, p. 1.
Cecil tanúvallomás: „All the strategic functions for our business in Europe are based in Luxembourg.
As explained in this submission, p. 5, this calculation was made by [Advisor 1] in the 2017 ex post TP report.
That could be our retail business, our third-party-business, our transportation teams, our customer service, HR, finance-”.
GMS stands for Gross Merchandise Sales, which is total sales through Amazon's websites, i.e. sales in Amazon's own name and sales by third parties through Marketplace.
A következő címen érhető el: https://publications.parliament.uk/pa/cm201213/cmselect/cmpubacc/716/121112.htm.
Amazon's submission of 29 May 2017: [Advisor 1] and [Advisor 1]: ‘Economic analysis of the Transfer Pricing approach adopted in the 2003 ATC’, 25 May 2017.
Az Egyesült Királyság Parlamentjének Alsóháza (House of Commons): Jelentés a 2011-2012. évi HMCR elszámolásokról – Amazon EU Sarl [LuxOpCo] társaságtól származó írásos bizonyíték, benyújtotta Andrew Cecil, 2012. november 13.: „Amazon EU Sarl [LuxOpCo] owns the inventory, earns the profits associated with the selling these products to end customers and bears the risk of any loss.
TP Report, p. 25-28, a royalty within a range of [10-15] % to [10-15] %, was considered arm's length.
From Luxembourg, Amazon EU Sarl processes and settles payments from its European customers.”