natgillin/translations-raw huggingface dataset:
The Luxembourg corporate income tax consists of a corporate income tax on profits (‘impôt sur le revenue des collectivités’ or ‘IRC’), taxed at a rate of 21 %, and, for companies established in Luxembourg City, a municipal business tax on profits ( ‘impôt commercial communal’), taxed at a rate of 6,75 %.
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.
In addition, there is a 5 % surcharge on the 21 % tax rate for an employment fund calculated on the IRC.
We would go through these with the business leaders, the technology leaders, and they would approve or reject the ideas or our recommendations.“
In 2012, the solidarity surcharge was increased from 5 % to 7 % with effect from tax year 2013.
Výpoveď [viceprezident divízie Product Management-Retail a bývalý viceprezident/generálny riaditeľ divízie Worldwide Operations spoločnosti Amazon Corporate LLC, USA], 15. júla 2014, s. 117, body 8 – 13.
With the changes introduced for tax year 2013, the aggregate income tax rate increases from 28,80 % to 29,22 % for Luxembourg City.
Pozri aj výpoveď, [Senior Vice President Product Management – Retail, Amazon Corporate LLC, US], 18. septembra 2014, s. 29, body 9 – 16: […], Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], 4. novembra 2014, bod 823: 1 – 13 a 17 – 21: […].
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.
Výpoveď [viceprezident divízie Product Management-Retail a bývalý viceprezident/generálny riaditeľ divízie Worldwide Operations spoločnosti Amazon Corporate LLC, USA], 15. júla 2014, s. 74, body 8 – 13, s. 77, body 14 – 29.
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.
Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], 4. novembra 2014, bod 824: 12 – 25, bod 825: 1 – 6: „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?
See Recital 294.
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. 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.“ Pri niektorých produktoch môžu byť skúsenosti získané na americkom trhu užitočné aj v Európe, ako v prípade Kindle, pretože americkí klienti sa rýchlejšie prispôsobujú novým technológiám, ale nemožno to zovšeobecniť, keďže Američania dávajú prednosť rôznym značkám (pozri výpoveď [viceprezident a riaditeľ so zodpovednosťou za nemecký trh v spoločnosti Amazon Deutschland Services GmbH, Mníchov, Nemecko], 13. júna 2014, s. 93, body 9 – 25).
Circular Letter LIR no 164/2 of 28 January 2011, p. 2.
Uvedenie produktu Kindle v Európe však predstavovalo rozsiahlu iniciatívu, ktorá umožnila miestnym tímom zaručiť dodržiavanie práv na obsah a predávať Kindle v každej krajine (pozri vyjadrenie spoločnosti Amazon po procese, s. 109, bod 345).
Luxembourg has been a member of the OECD since 7 December 1961.
Výpoveď [Senior Vice President Product Management – Retail, Amazon Corporate LLC, US], 18. septembra 2014, s. 112, body 9 – 20.
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 […]’.
Výpoveď [Senior Vice President Product Management – Retail, Amazon Corporate LLC, US], 18. septembra 2014, s. 112, body 24 – 25, s. 113, body 1 – 7, s. 114, bod 25, s. 115, body 1 – 2.
The most recent version was published by the OECD on 15 July 2014.
Výpoveď [Senior Vice President Product Management – Retail, Amazon Corporate LLC, US], 18. septembra 2014, s. 113, body 13 – 19.
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.
Oznámenie spoločnosti Amazon zo 6. marca 2017, príloha 28a: zoznam zamestnancov spoločnosti Amazon od roku 1997, počet zamestnaných osôb zastávajúcich funkcie v Luxembursku s obchodným kódom začínajúcim písmenom T.
1995, 2010 and 2017 OECD TP Guidelines, preface, paragraph 11.
Na účely lokalizácie a prekladu tím používal prekladový softvér, ktorý vyvinuli zamestnanci spoločnosti Amazon v Európe v spolupráci s tímom v USA.
See, 1995 OECD TP Guidelines, paragraph 1.13; See also, 2010 and 2017 OECD TP Guidelines, paragraph 1.14.
Pozri Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], 4. novembra 2014, bod 830: 9 – 12 a 17 – 21, bod 831: 2 – 5.
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.
Oznámenie spoločnosti Amazon z 22. januára 2016, s. 3.
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.’
Amazon Final Transcripts [prvý viceprezident Worldwide Application Software, bývalý viceprezident/generálny riaditeľ North America Media and Video], 21. novembra 2014, bod 4633: 4 – 17: „A technical program manager typically comes from a technical background. […] They oftentimes were software development engineers and in some cases still wrote software actively.
See also the 2010 OECD TP Guidelines, paragraph 1.6.
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.“; výpoveď [viceprezident a riaditeľ so zodpovednosťou za nemecký trh v spoločnosti Amazon Deutschland Services GmbH, Mníchov, Nemecko], 13. júna 2014, s. 16, body 16 až 19: „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.“; a Amazon Final Transcripts [prvý viceprezident Worldwide Application Software, bývalý viceprezident/generálny riaditeľ spoločnosti North America Media and Video], 21. novembra 2014, bod 4620: 17 – 19: „Q: And a functional specification, you describe what you want consumers to experience.
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017 as published 10 July 2017.
A: Yes“.
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.
Výpoveď [viceprezident a riaditeľ so zodpovednosťou za nemecký trh v spoločnosti Amazon Deutschland Services GmbH, Mníchov, Nemecko], 13. júna 2014, s. 59, body 10 – 25, s. 60, body 2 – 5: […].
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.
Oznámenie spoločnosti Amazon z 22. júla 2016 pod názvom „Amazon's Technology-Centric E-tailing-Business“, s. 12, a odôvodnenie 370.
35.
Informácie od spoločnosti Amazon zo 4. apríla 2017, s. 6. „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 [viceprezident pre maloobchodný predaj v Európe, zodpovedný za všetky činnosti maloobchodného predaja v Európe spoločnosti LuxOpCo, Luxembursko, bývalý riaditeľ pre francúzsky trh spoločnosti Amazon.fr SAS, Clichy, Francúzsko]) 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“.
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, 22 July 2010.
Amazon Final Transcripts, [viceprezident a riaditeľ so zodpovednosťou za nemecký trh v spoločnosti Amazon Deutschland Services GmbH, Mníchov, Nemecko], 4. novembra 2014, bod 603: 2 – 4: „It was developed in Europe with the help of central technology teams but mainly in Europe“.
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, 13 July 1995.
Vyjadrenie spoločnosti Amazon po procese, s. 118, body 315 a 317.
These Guidelines were based on the OECD Report ‘Transfer Pricing and Multinational Enterprises (1979)’.
Výpoveď [viceprezident a riaditeľ so zodpovednosťou za nemecký trh v spoločnosti Amazon Deutschland Services GmbH, Mníchov, Nemecko], 13. júna 2014, s. 99, body 20 – 22, a výpoveď [Vice President International Retail, Amazon Corporate LLC, US, former Head of European Retail Business, responsible for all retail operations in Europe, LuxOpCo, Luxembourg], 7. mája 2014, s. 63, body 16 – 22.
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.
Vyjadrenie spoločnosti Amazon po procese, s. 118 – 119, body 316 a 318.
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.
Pozri aj Amazon Final Transcripts, [Senior Vice President Product Management – Retail, Amazon Corporate LLC, US], 4. novembra 2014, bod 602: 21 – 25, bod 603: 1 – 2: „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.
Finally, this edition also contains consistency changes that were made to the rest of the OECD TP Guidelines.
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.
The report was published on 5 October 2015 and approved by the OECD Council on 23 July 2016.
Výpoveď [Vice President International Retail, Amazon Corporate LLC, US, former Head of European Retail Business, responsible for all retail operations in Europe, LuxOpCo, Luxembourg], 7. mája 2014, dokument 46, s. 4.
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.
Vyjadrenie spoločnosti Amazon po procese, s. 119, body 319 – 321.
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.
Príloha C-2284-P k oznámeniu spoločnosti Amazon z 30. septembra 2016.
1995 OECD TP Guidelines, chapter II, 2010 and 2017 OECD TP Guidelines, part II.
[Opis technológie spoločnosti Amazon].
[285] 1995 OECD TP Guidelines, paragraph 1.69, provides that ‘[i]n such cases, an attempt should be made to reach a conclusion consistent with the arm's length principle that is satisfactory from a practical viewpoint to all the parties involved, taking into account the facts and circumstances of the case, the mix of evidence available, and the relative reliability of the various methods under consideration’.
Výpoveď [Vice President International Retail, Amazon Corporate LLC, US, former Head of European Retail Business, responsible for all retail operations in Europe, LuxOpCo, Luxembourg], 7. mája 2014, dokument 46, s. 10.
1995 OECD TP Guidelines, paragraph 1.68; 2010 and 2017 OECD TP Guidelines, paragraph 2.9.
Interný dokument spoločnosti Amazon: EFN 2013, OP1, s. 7.
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’.
Vyjadrenie spoločnosti Amazon po procese, s. 120 – 121, body 323 – 330.
1995 OECD TP Guidelines, chapter II and III; 2010 and 2017 OECD TP Guidelines, part II and III.
Amazon Final Transcripts: [Vice President International Retail, Amazon Corporate LLC, US, former Head of European Retail Business, responsible for all retail operations in Europe, LuxOpCo, Luxembourg], 3. novembra 2014, bod 493: 24 – 25, bod 494: 1 – 5.
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’.
Vyjadrenie spoločnosti Amazon po procese, s. 120 – 121, body 323 – 330.
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 Final Transcripts: [viceprezident pre maloobchodný predaj v Európe, zodpovedný za všetky činnosti maloobchodného predaja v Európe v spoločnosti LuxOpCo, Luxembursko, bývalý riaditeľ zodpovedný za francúzsky trh v spoločnosti Amazon.fr SAS, Clichy, Francúzsko], 5. novembra 2014, bod 897: 15 – 25, bod 898: 1 – 4.
Consequently, in such cases the CUP Method is preferable over all other methods.’
Amazon Final Transcripts: [viceprezident a riaditeľ so zodpovednosťou za nemecký trh v spoločnosti Amazon Deutschland Services GmbH, Mníchov, Nemecko], 5. novembra 2014, bod 984: 6 – 15.
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’.
Pozri výpoveď [viceprezident a riaditeľ so zodpovednosťou za nemecký trh v spoločnosti Amazon Deutschland Services GmbH, Mníchov, Nemecko], 13. júna 2014, s. 125, body 22 – 25, s. 126, body 2 – 25, s. 127, body 2 – 6: „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.
See also the 2010 OECD TP Guidelines, paragraph 2.14 and the 2017 OECD TP Guidelines, paragraph 2.15.
Which also gets implemented in New York.
1995 OECD TP Guidelines, paragraph 3.2; 2010 OECD TP Guidelines, paragraph 2.58; and 2017 OECD TP Guidelines, paragraph 2.64.
We have Amazon Abox in New York“.
1995, 2010 and 2017 OECD TP Guidelines, Glossary.
Amazon Final Transcripts: [Riaditeľ divízie „Finance“ spoločnosti Amazon Instant Video Limited, Londýn, Spojené kráľovstvo, bývalý vedúci pracovník a riaditeľ divízie „Finance“ spoločnosti Amazon.co.uk, Londýn, Spojené kráľovstvo, 5. novembra 2014, bod 1130: 10 – 17.
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.
Pozri stanovisko spoločnosti X v odôvodneniach 338 až 342.
The choice of the tested party should be consistent with the functional analysis of the transaction.
V elektronickom obchode znamená miera konverzie pomer medzi uskutočneným predajom a počtom návštevníkov.
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.’
Ide o priame a nepriame náklady spojené s vybavením objednávky, napríklad čas, ktorý zákazník venuje vyhľadávaniu.
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.
Pozri odôvodnenia 337 až 342.
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.
Správa o TC, s. 26.
That would generally be the case where only the non-tested party uses intangibles’.
Podľa správy o TC, pred reštrukturalizáciou spoločnosť AIS riadila odvetvie maloobchodného predaja ponúkaného na európskych webových stránkach spoločnosti Amazon a spoločnosť AIM riadila programy pre predajcov tretích strán ponúkané cez európske webové stránky.
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.’
Licenčná zmluva na už existujúce práva duševného vlastníctva medzi spoločnosťou LuxSCS a Amazon Technologies, ktorú predložila spoločnosť Amazon 12. januára 2016.
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,[…].
Licenčná zmluva, bod 1.2: „‚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 […] “; oddiel 2.1. písm. a): „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“.
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’.
Oznámenie spoločnosti Amazon z 21. augusta 2015, s. 2: „Under the License Agreement, ownership of customer data for all EU sites lies with Lux SCS. As a service to Lux SCS, these data are collected by LuxOpCo for the retail activities“.
1995 OECD TP Guidelines, paragraph 3.7; 2010 OECD TP Guidelines, paragraphs 2.109 and 2.115.
Licenčná zmluva, bod 2.3 (Maintenance) a bod 9.5 (Compliance, Data Protection).
1995 OECD TP Guidelines, paragraphs 1.45 to 1.48, 2010 and 2017 OECD TP Guidelines, paragraphs 3.55 to 3.62.
Spoločnosť LuxOpCo zodpovedá najmä a) za obmedzenie prístupu k údajom, b) za spracovanie údajov pri dodržiavaní platných právnych predpisov, c) za používanie údajov výhradne na povolené účely, d) za dokumentáciu, e) za zavedenie príslušných technologických a operačných procesov, aby bolo možné zabrániť akémukoľvek nepovolenému prístupu, strate, zničeniu, odcudzeniu, použitiu alebo zverejňovaniu osobných údajov.
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).
Správa o TC, s. 6 – 7 a 36.
1995 OECD TP Guidelines, paragraph 1.48, 2010 and 2017 OECD TP Guidelines, paragraph 3.62.
Amazon Final Transcripts [Senior Vice President Product Management – Retail, Amazon Corporate LLC, US], 4. novembra 2014, bod 617: 20 – 25, bod 618: 1 – 3.
2017 OECD TP Guidelines, Chapter VI, and BEPS Actions 8-10 Final Report, p. 63-117.
Vyjadrenie spoločnosti Amazon po procese, s. 75, body 229 – 230; pozri aj Amazon Final Transcripts: [viceprezident a riaditeľ so zodpovednosťou za nemecký trh v spoločnosti Amazon Deutschland Services GmbH, Mníchov, Nemecko], 5. novembra 2014, bod 975: 18 – 25, bod 976: 1 – 6: „So brand name -- I keep hearing that question from journalists. That's why I'm -- I think a brand name doesn't really help you, right.
1995 and 2010 OECD TP Guidelines, paragraph 6.14, 2017 OECD TP Guidelines, paragraph 6.112.
A brand name is a name.