natgillin/translations-raw huggingface dataset:
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.
Amazon Final Transcripts: [viceprezident pre maloobchodný predaj v Európe, zodpovedný za všetky činnosti maloobchodného predaja v Európe, v spoločnosti LuxOpCo, Luxemburg, bývalý riaditeľ zodpovedný za francúzsky trh v spoločnosti Amazon.fr SAS, Clichy, Francúzsko], 5. novembra 2014, bod 939: 23 – 25; bod 940: 1 – 2.
See Footnote 198.
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. november 2014, bod 1104: 6 – 25. bod 1105: 1 – 2.
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). […]’.
Pozri aj výpoveď [viceprezident a riaditeľ so zodpovednosťou za nemecký trh v spoločnosti Amazon Deutschland Services GmbH, Mníchov, Nemecko], 13. jún 2014, s. 49, body 18 – 25: pre nemeckých zákazníkov spoločnosti Amazon je skutočnosť, že „Amazon funguje“, čo znamená, že dodržiava svoje sľuby, dôležitejšia ako cena, na rozdiel od toho, čo si myslia americkí zákazníci, pre ktorých je cena najdôležitejším prvkom. „If you ask a German customer today why do you love Amazon, they would say because it works, and you can find many studies showing you exactly that and price would come somewhere ranked third, a second, third at best, depending on the category.
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’.
Where in the U.S., people would say Amazon has great prices, right?“ Pozri aj výpoveď [viceprezident a riaditeľ so zodpovednosťou za nemecký trh v spoločnosti Amazon Deutschland Services GmbH, Mníchov, Nemecko], 13. jún 2014, s. 151, body 10 – 14: jeden z obchodníkov spoločnosti Amazon v Nemecku by cenu nikdy neuprednostnil, nakoľko práve tá je menej dôležitá. „In the U.S. at that time you would show a commercial based on price, right, Amazon attractive prices. And I said that in Germany that would be meaningless, because our largest category would not have attractive prices […]“.
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.
Interný dokument spoločnosti Amazon: „Amazon Who Is Our Customer FR Customers Report June 2016“, s. 5 a 6.
Similarly, benefits provided by the licensee to the licensor by way of improvements to products or processes may need to be taken into account’.
Amazon Final Transcripts [viceprezident a riaditeľ so zodpovednosťou za nemecký trh v spoločnosti Amazon Deutschland Services GmbH, Mníchov, Nemecko], 5. november 2014, bod 1046: 1 – 6: „So my -- part of my team's job is to make sure that the customer finds the relevant content on the website.
See also 2017 OECD TP Guidelines, paragraph 6.112.
That would mean we would be adding pictures and product description.
See Recital 206.
We would work on customer reviews and -- that are visible changes on the website“.
As specified in Recital 429.
Výpoveď [viceprezident a riaditeľ so zodpovednosťou za nemecký trh v spoločnosti Amazon Deutschland Services GmbH, Mníchov, Nemecko], 13. jún 2014, s. 34, body 12 – 23: „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.
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.
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.“
See Amazon's submission of 21 August 2015, annex 5.
Amazon Final Transcripts [Vice President eCommerce platform], 24. október 2014, bod 215: 8 – 23: […].
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 Final Transcripts: [Vice President International Retail, Amazon Corporate LLC, US, former Head of European Retail Business, responsible for all retail operations in Europe, LuxOpCo, Luxemburg], 3. november 2014, bod 493: 8 – 25, bod 494: 1 – 5: […].
performs and controls all of the functions [..] related to the development, enhancement, maintenance, protection and exploitation of the intangible;
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, Luxemburg], 3. november 2014, bod 503: 24 a 25, 504:1 až 25: […].
provides all assets, including funding, necessary to the development, enhancement, maintenance, protection, and exploitation of the intangibles; and
Výpoveď [viceprezident a riaditeľ so zodpovednosťou za nemecký trh v spoločnosti Amazon Deutschland Services GmbH, Mníchov, Nemecko], 13. jún 2014, s. 35, body 5 – 18: […].
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 Final Transcripts: [viceprezident a riaditeľ so zodpovednosťou za nemecký trh v spoločnosti Amazon Deutschland Services GmbH, Mníchov, Nemecko], 5. november 2014, bod 976: 6 – 17: „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.
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.
It's a German store with German people, fulfilled out of Germany, where you reach German customer service.
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’.
You work with all the things that you're familiar in Germany.
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.
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.“
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.’
Výpoveď [viceprezident a riaditeľ so zodpovednosťou za nemecký trh v spoločnosti Amazon Deutschland Services GmbH, Mníchov, Nemecko], 13. jún 2014, s. 49, body 7 – 18.
See also 2010 OECD TP Guidelines, paragraph 2.33 and 2017 OECD TP Guidelines, paragraph 2.39.
Výpoveď [viceprezident a riaditeľ so zodpovednosťou za nemecký trh v spoločnosti Amazon Deutschland Services GmbH, Mníchov, Nemecko], 13. jún 2014, s. 148, body 16 – 20.
As further explained in the 2017 OECD TP Guidelines, paragraph 6.59: ‘Group members that use assets in the development, enhancement, maintenance, protection, and exploitation of an intangible should receive appropriate compensation for doing so. Such assets may include, without limitation, intangibles used in research, development or marketing (e.g. know-how, customer relationships, etc.), physical assets, or funding.
Vyjadrenie spoločnosti Amazon po procese, s. 31, bod 80.
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. […]’.
Pozri výpoveď [viceprezident divízie Product Management-Retail a bývalý viceprezident/generálny riaditeľ divízie Worldwide Operations, v spoločnosti Amazon Corporate LLC, Spojené štáty], 15. júl 2014, s. 25, body 18 – 23: „So because the networks are different, you would want to have supply chain people that understand the individual network.
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 […]’.
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.“
See Table 9.
Amazon Final Transcripts [viceprezident a riaditeľ so zodpovednosťou za nemecký trh v spoločnosti Amazon Deutschland Services GmbH, Mníchov, Nemecko], 4. november 2014, bod 588: 11 – 20: „Yes.
See Table 9 and Recital 474.
There isn't and there wasn't a European transportation carrier, so we had to deal with Royal Mail in the UK, Deutsche Post in Germany, and with LaPoste in France.
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.
At that time we had to deal with Royal Mail, and Deutsche Post or LaPoste.
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).
There was not much alternative.
See footnote 176 and 178 for explanation of interdependence between the royalty and the Credit Facility.
Some small couriers were starting to grow, but we had to negotiate with the quality of service, the type of the support, and the type of delivery with the three big players in those three countries.“
2010 OECD TP Guidelines, paragraph 9.23 and 9.26.
Výpoveď [viceprezident divízie Product Management-Retail a bývalý viceprezident/generálny riaditeľ divízie Worldwide Operations, v spoločnosti Amazon Corporate LLC, Spojené štáty], 15. júl 2014, s. 37, body 2 – 7, s. 55, body 22 – 25, s. 126, body 24 – 25, s. 127, body 1 – 8: „The physical process in the UK and Germany had been designed by, principally by a German team.
See also 1995 OECD TP Guidelines, paragraph 1.25-1.27 and 2017 OECD TP Guidelines, paragraph 1.61, 1.65 and 1.70.
And that process just was totally different from the one that was principally Crisplant-based“.
2010 OECD TP Guidelines, paragraph 9.29.
Výpoveď [viceprezident divízie Product Management-Retail a bývalý viceprezident/generálny riaditeľ divízie Worldwide Operations, v spoločnosti Amazon Corporate LLC, Spojené štáty], 15. júl 2014, s. 56, body 13 – 15: „So they were -- those two were very different, even though the physical processes was the same in both plants.“
See also 1995 OECD TP Guidelines, paragraph 1.26 and 2017 OECD TP Guidelines, paragraph 1.64.
Výpoveď [viceprezident a riaditeľ so zodpovednosťou za nemecký trh v spoločnosti Amazon Deutschland Services GmbH, Mníchov, Nemecko], 13. jún 2014, s. 64, bod 25, s. 65, body 2 – 10: „So, I did not decide the color of the walls or which equipment to put into the operations. What I delivered, the most relevant input factor, which was the expected number of articles, ASINs that we're planning to sell.
2010 OECD TP Guidelines, paragraph 9.23.
That's what determines the size and the equipment, but then operations figures out the layout of the building and when and where to build it, so I do not pick the land.
See also 1995 OECD TP Guidelines, paragraph 1.25 and 2017 OECD TP Guidelines, paragraph 1.61 and 1.65.
I do not build the building, but I tell them I'm gonna sell washing machines, which makes a huge difference in the shelving than selling books“.
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.’
Výpoveď [viceprezident a riaditeľ so zodpovednosťou za nemecký trh v spoločnosti Amazon Deutschland Services GmbH, Mníchov, Nemecko], 13. jún 2014, s. 110, body 22 – 25, s. 111, body 2 – 9: „[…] I would deliver forecasts based on what selection growth and additions I would expect and then they would determine how many square meters, […]“, s. 176, body 19 – 25, s. 177, body 2 – 4, s. 178, body 2 – 7: „[…] I'm setting the biggest guidance by saying we going to sell washing machines or books and then everything follows that strain, and the cost and the margin calculation would be highly determined on that input“.
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.
V Nemecku spoločnosť Amazon.de požiadala svoj tím pre maloobchodný predaj, aby spolu s dodávateľmi vymedzil najúčinnejší spôsob expedovania a prijímania ich tovaru.
Analysis is required to determine to what extent each party bears such risks’.
Výpoveď [viceprezident a riaditeľ so zodpovednosťou za nemecký trh v spoločnosti Amazon Deutschland Services GmbH, Mníchov, Nemecko], 13. jún 2014, s. 166, body 2 až 25, s. 137, body 16 až 23: „So, this is the team that I, for example, sent to the inbox to make their life more efficient because I have the relation to the vendor and can change the vendor behaviour […]“ a „So, this would be people from, from my retail team that would be on the dock engineering the inbound, right?
See also 2017 OECD TP Guidelines, paragraph 1.59 -1.60.
Like, if you sign up vendors you want to, you want to teach them how to deliver so that our fulfilment center can efficiently handle the product“.
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 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. november 2014, bod 1108: 25, bod 1109: 1 – 19.
In this regard, the parties' conduct should generally be taken as the best evidence concerning the true allocation of risk.’
Výpoveď [viceprezident a riaditeľ so zodpovednosťou za nemecký trh v spoločnosti Amazon Deutschland Services GmbH, Mníchov, Nemecko], 13. jún 2014, s. 88, body 13 – 25, s. 89, body 2 – 13: „That's just a small piece of innovation.
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.’
Innovation is make a process work for specific customer behavior that is existing“.
See also 2010 OECD TP Guidelines, paragraph 1.67 and 9.14.
Oznámenie spoločnosti Amazon z 8. februára 2017, s. 2 o financovaní spoločnosti LuxOpCo a o účeloch financovania a odôvodnenie 183.
2017 OECD TP Guidelines, paragraph 1.88.
Pokiaľ boli niektorou z funkcií poverené prepojené európske spoločnosti, ich odmeňovanie bolo stanovené podľa metódy zvýšených nákladov.
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).
Spoločnosť LuxOpCo teda absorbovala náklady spojené s týmito funkciami.
See Recital 116 and Table 13 (Functions and Risks).
Až do výšky [400 – 500] miliónov EUR v roku 2013.
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.
Pozri odôvodnenie 343.
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.
Pozri tabuľku 6.
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.
Pozri tabuľku 5: refakturácia nákladov na prepravu a predplatné programu Prime.
In such a case paragraph 1.65 allows a tax administration to not recognise the structure adopted by the parties’.
Hoci program Prime ponúka širšiu ponuku služieb, ako je len bezplatná zásielka, na účely analýzy kategórií nákladov, ktoré prispievali k nehmotnému majetku, bol z dôvodu obozretnosti posudzovaný tak, že príjmy pochádzajúce z predplatného Prime zahŕňajú jedine náklady na prepravu.
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.
Pozri odôvodnenie 339.
See Table 14.
Pozri odôvodnenia 205 a 206.
See footnote 409, which reproduces 2010 OECD TP Guidelines, paragraph 9.24.
Pozri odôvodnenie 428, ako aj tabuľky 3 a 6.
See Recitals 363 and following.
V odsekoch 6.36 až 6.39 smernice OECD z roku 1995 a 2010 sa uvádzajú situácie, keď spoločnosť nie je vlastníkom značiek a obchodných názvov, propagáciu ktorých zabezpečuje.
‘Constant development of the Intangibles is critical to Amazon European business' success (or failure).
Za týchto okolností schopnosť spoločnosti rozdeľovať budúce zisky vyplývajúce z marketingových činností závisí od povahy práv, ktoré na tieto značky a obchodné názvy má.
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.
V tomto zmysle náklady na reklamu a propagáciu môžu zohrávať dôležitú úlohu pri udržiavaní hodnoty značky.
License Agreement, paragraph 1.5 (Licensed Purpose).
Na ilustráciu je v odseku 6.36 uvedený tento príklad: „Ak distribútor skutočne znáša náklady na svoje marketingové činnosti (t. j. neexistuje žiadna dohoda, podľa ktorej by vlastník hradil výdavky) je otázne, do akej miery sa môže podieľať na potenciálnych úžitkoch z takýchto činností.
Amazon submission of 7 June 2017, p. 2-3.
Vo všeobecnosti, pri nezávislom obchodovaní schopnosť strany, ktorá nie je zákonným vlastníkom marketingového nehmotného majetku, získať budúci úžitok z marketingových činností zvyšujúcich hodnotu tohto nehmotného majetku, bude zásadne závisieť od obsahu práv tejto strany.
See Recital 199.
Napríklad, distribútor môže byť schopný získať úžitok zo svojich investícií pri zvyšovaní hodnoty ochrannej známky svojím obratom a podielom na trhu, ak má dlhodobú zmluvu na výhradné distribučné práva na značkový produkt.
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).
V takýchto prípadoch by mal byť podiel distribútora na úžitkoch stanovený na základe toho, čo by získal v porovnateľných podmienkach nezávislý distribútor.
See Recital 104.
V niektorých prípadoch môže distribútor znášať mimoriadne marketingové výdavky nad rámec tých, ktoré by vynaložil nezávislý distribútor s podobnými právami, aby získal prospech zo svojej vlastnej distribučnej činnosti.
See Recital 436, which shows that it is the parties' actual conduct and not the contractual arrangements that prevail in transfer pricing.
V takom prípade môže nezávislý distribútor získať dodatočný výnos od vlastníka ochrannej známky, pravdepodobne znížením nákupnej ceny produktu alebo znížením sadzby licenčného poplatku.“ Pozri aj smernicu OECD z roku 2017, príloha ku kapitole VI: „Príklady k zásadám o nehmotnom majetku“, príklad 10.
The Commission presents a methodology to determine a remuneration to LuxSCS, which better reflects the economic reality of the contested transaction, in Section 9.2.1.4.
Oznámenie spoločnosti Amazon z 29. mája 2017, správa ex post o TC z roku 2017, s. 29.
License Agreement, paragraph 4.3: ‘Termination After Failure to Cure for Failure of Performance.
Licenčná zmluva, bod 7 (No warranties).
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’.
Ako je uvedené v správe ex post o TC z roku 2017, s. 23: „A key aspect of the European business was the effective management of the inventory which is comprised of millions of individual items purchased from third-party vendors for resale“.