natgillin/translations-raw huggingface dataset:
Starbucks' tax advisor, when presenting the most important transactions and inter-company flows for SMBV in the transfer pricing report [19], limits itself to describing that SMBV primarily processes green coffee and sells roasted coffee to affiliated and non-affiliated parties.
Podjetje SMBV je odgovorno za izpolnjevanje napovedi glede praženja, ki jih zagotavlja podjetje Starbucks US, in za to, da končni proizvod ustreza standardom kakovosti Starbucks US.
It also explains that the green coffee beans sourced by SMBV are sourced from an affiliated Starbucks' subsidiary in Switzerland (SCTC).
SMBV kupuje surova kavna zrna od namenskega dobavitelja, podjetja SCTC [22].
Furthermore, it explains that SMBV operates as an intermediary distribution entity for a variety of non-coffee items.
Zrna za trg EMEA praži in pakira SMBV na Nizozemskem.
In addition to the supply chain function for its own manufacturing activities, the tax advisor further explains that certain markets also receive some supply chain support from SMBV.
SMBV pridobi licenco za celoten podsklop pravic IL od podjetja Alki LP, kar ni omenjeno v funkcijski analizi, vendar je v posebnem oddelku o trgu EMEA in dejavnosti na Nizozemskem opisano kot „nujno za uporabo proizvodnega postopka praženja kave in pravico do dobave kave razvijalcem.
The tax advisor does not describe the roasting IP licensing arrangement under which SMBV pays royalties to Alki LP for licensed IP among the most important transactions and inter-company flows, but only shows it in a graph and describes it in a separate section in the transfer pricing report describing the EMEA market and Netherlands operations [20].
V zameno [SMBV] plačuje licenčnino podjetju Alki LP za podeljeno licenca za uporabo pravic IL“ [23].
According to the functional analysis provided in the transfer pricing report [21], the focus of SMBV's activities is its Amsterdam-based roasting facility.
Pravice IL v zvezi s praženjem kave se zlasti nanašajo na krivulje pri praženju kave, ki po poročilu o transfernih cenah določajo temperaturo in čas za dokončanje postopka praženja.
The main raw material component of that roasting process is green coffee beans.
Glede na poročilo o transfernih cenah je podjetje SMBV zaposlilo [40–60] ljudi, od katerih jih [20–30] izvaja dejavnosti dobavne verige, vključno z nabavo, načrtovanjem, logistiko in načrtovanjem distribucije [24].
The actual roasting process for a particular coffee blend depends on the particular type of green coffee bean used in the recipe and the desired flavour profile.
SMBV ima distribucijski center v Združenem kraljestvu (v nadaljnjem besedilu: „ZK“), ki ga pogodbeno upravlja tretja oseba [25].
SMBV is responsible for executing roasting forecasts provided by Starbucks US and ensuring that the resulting product meets the quality standards of Starbucks US.
SMBV ima pogodbo o nabavi in logistiki s tretjo osebo na Nizozemskem, pri čemer tretja oseba kupuje zaloge za preprodajo razvijalcem po dogovorjenih cenah [26].
SMBV buys the green coffee beans from SCTC, a designated supplier [22].
SMBV je prav tako najel tretjo osebo za odprtje distribucijskega centra v Nemčiji v letu 2006.
The beans for the EMEA market are roasted and packaged in the Netherlands by SMBV.
Podjetje SMBV ima prav tako poslovno povezavo z zunanjim proizvajalcem, [nepovezanim proizvodnim podjetjem 1].
SMBV licenses a subset of IP from Alki LP, which is not mentioned in the functional analysis, but described in a separate section on the EMEA market and Netherlands operations as ‘necessary to utilise the coffee roasting manufacturing process and the right to supply coffee to [D]evelopers.
[Nepovezano proizvodno podjetje 1] proizvaja predvsem proizvod v prahu [kavni izdelek z registrirano blagovno znamko] za proizvod podjetja Starbucks [kavni izdelek z registrirano blagovno znamko].
In return [SMBV] remits a royalty to Alki LP for the licensed IP’ [23].
Podjetje SMBV je odgovorno [27] za upravljanje tega odnosa podizvajalske proizvodnje [28] in prodaja večino proizvodov, ki jih proizvaja [nepovezano proizvodno podjetje 1], podjetjem skupine Starbucks s sedežem v ZDA.
That coffee roasting related IP consists, in particular, of roasting curves, which according to the transfer pricing report dictates the temperature and the length of time required to complete the roasting process.
Slika 1 temelji na opisu poročila o transfernih cenah in ponazarja del strukture podjetja Starbucks konstrukcije, ki je pomembna za ta sklep [29].
According to the transfer pricing report, SMBV employed [40-60] people, of which [20-30] perform supply chain operations including procurement, planning, logistics and distribution planning [24].
Slika 1
SMBV has a distribution centre in the United Kingdom (hereinafter: ‘UK’) operated under contract by a third party [25].
stranke
SMBV has a supply and logistics agreement with a third party in the Netherlands, whereby the third party purchases inventory for resale to developers at arranged prices [26].
Zelena kavna zrna
SMBV also has a relationship with a consignment manufacturer, [unaffiliated manufacturing company 1].
Kavarne Starbucks (EMEA)
[Unaffiliated manufacturing company 1] mainly produces [a trademark registered coffee product] powder for the Starbucks [trademark registered coffee] product.
Starbucks Manufacturing EMEA BV (Nizozemska)
SMBV is responsible [27] for managing this toll manufacturing relationship [28] and sells the majority of the product produced by [unaffiliated manufacturing company 1] to Starbucks' US resident companies.
Starbucks Coffee EMEA BV (Nizozemska)
Structure of Starbucks based on the description in the transfer pricing report Green beans
licenčnina za praženje
Starbucks Coffee Trading SARL (Switzerland)
Glede na poročilo o transfernih cenah je davčni svetovalec za oceno strogo poslovnega prejemka za SMBV izbral metodo stopnje čistega dobička (transactional net margin method; v nadaljnjem besedilu: „TNMM“ [30]) namesto drugih metod za določanje transfernih cen, ker „v posebnih okoliščinah v podjetju Starbucks transakcijske in funkcijske razlike na čisti dobiček vplivajo manj kot pri merilih, ki se uporabljajo v standardnih tradicionalnih metodah“ [31].
Third party vendors
Za podrobnejši opis izbire metode in vzajemnih analiz v poročilu o transfernih cenah, glej uvodne izjave 40 do 58 sklepa o začetku postopka.
other finished products: food, tea, cups, Frappuccino etc…
Ko je davčni svetovalec za dejavnosti praženja podjetja SMBV uporabil metodo TNNM, je štel kot ustrezno osnovo [32] za kazalec čistega dobička stroške storitev, ki jih je izvedlo podjetje SMBV, v skladu z metodo dodatka na stroške, ki velja za ustrezno metodologijo za storitve dobavne verige in proizvodnje.
other products Food, tea, cups etc…
Vendar pa se dodatek uporablja samo za tiste stroške, kjer po mnenju davčnega svetovalca SMBV dodaja vrednost.
Roasted beans Customers
Poročilo o transfernih cen navaja te stroške kot glavne operativne stroške, kot so stroški osebja in amortizacije, razen stroškov COGS.
Starbucks Coffee Shops (EMEA)
Za določitev ustreznega tržno primerljivega razpona donosnosti za dejavnosti, ki jih opravlja SMBV, je davčni svetovalec iskal podjetja, ki delujejo v Evropi s podobnimi funkcijami in tveganji.
Starbucks Manufacturing EMEA BV (Netherlands)
Iskanje primerljivih podjetjih v zbirki podatkov Amadeus [33] z uporabo primarne oznake NACE Rev.
Starbucks Coffee EMEA BV (Netherlands)
1.1 1586 – „Predelava čaja in kave“ – za iskanje podjetij, ki se ukvarjajo s trgovanjem s kavo (kupovanje in prodaja kave, ki je podjetje ne predela samo, se tu ni štelo kot primerljivo), ter izločanje rezultatov z uporabo dodatnih finančnih kriterijev in z ročnim pregledovanjem davčnega svetovalca [34], je nazadnje dalo rezultat 20 podjetij kot potencialno primerljivih [35].
Alki (UK)
Kazalnik čistega dobička, izračunan za vsako podjetje, je bil dodatek na skupne stroške, ki je opredeljen kot poslovni dobiček, deljen s skupnimi stroški poslovanja.
royalty for brand
Mediana neprilagojenega dodatka na skupne stroške za ta podjetja v letih od 2001 do 2005, je bila ocenjena na 7,8 %.
royalty for roasting
Vendar po mnenju davčnega svetovalca ta sklop primerljivih podjetij vključuje vsestranske proizvajalce, ki običajno opravljajo več funkcij in prevzemajo tveganje v zvezi s surovinami, ki jih uporabljajo.
According to the transfer pricing report, the transactional net margin method (hereinafter: ‘TNMM’ [30]) was selected by the tax advisor to estimate an arm's-length remuneration due to SMBV over other transfer pricing methods, because, ‘in the specific set of Starbucks' circumstances; the net margin is less affected by transactional differences and functional differences, as in the case with measures employed in standard traditional methods’ [31].
Za popravek te razlike in domnevno povečanje zanesljivosti primerjave je davčni svetovalec opravil prvo prilagoditev z upoštevanjem dejstva, da predlagana uporaba dodatka na stroškovno osnovo podjetja SMBV ne vključuje stroškovne postavke za surova kavna zrna.
For a more detailed description of the choice of the method and of the peer analysis in the transfer pricing report, see recitals 40 to 58 of the Opening Decision.
Poleg tega bi donosi primerljivih podjetji po sodbi davčnega svetovalca odražali donos na stroškovno osnovo, ki vključuje take surovine.
In applying the TNMM to SMBV's roasting activities, the tax advisor considered the relevant base [32] for the net profit indicator to be the costs of the services rendered by SMBV, in line with the cost plus method, which is considered an appropriate methodology for supply chain and manufacturing services.
Zato je davčni svetovalec prilagodil stroške surovin in s tem dodatek na skupne stroške [36], pridobljene od izbora primerljivih podjetij.
However, the mark-up is only applied to those costs where, according to the tax advisor, SMBV adds value.
Davčni svetovalec je navedel, da je ta prilagoditev povezana s „prevzemom lastništva nad surovinami“.
The transfer pricing report lists those costs as main operating costs, such as cost of personnel and depreciation, excluding COGS.
Konkretno, davčni svetovalec je od dobička vsakega podjetja v izboru odštel njihovo ocenjeno ceno surovin, pomnoženo z 12-mesečnim Euriborom plus 50 bazičnimi točkami.
To determine the appropriate arm's-length range of profitability for the activities performed by SMBV, the tax advisor conducted a search to identify companies operating in Europe with similar functions and risks.
Kombinacija obeh navedenih prilagoditev je znižala ocenjen prejemek z mediane 7,8 % na skupne stroške na ocenjeno mediano 9,9 % na operativne stroške [37].
A comparable companies search in the Amadeus database [33] using the primary NACE Rev 1.1 code 1586 — Processing of tea and coffee to identify companies engaged in the trade of coffee (the buying and selling of coffee not processed by the company itself were not deemed comparable) followed by elimination through the use of additional financial selection criteria and a manual screening by the tax advisor [34], ultimately resulted in 20 companies as potentially comparable [35].
Na tej podlagi je bil določen (zaokrožen) dodatek v višini [9–12] % operativnih stroškov, kar naj bi odražalo tržno utemeljen dodatek za izvajanje storitev praženja in povezanih dejavnosti dobavne verige podjetja SMBV za svoje transakcije znotraj skupine.
The net profit indicator calculated for each company was a mark-up on total costs, which is defined as operating profit divided by total operating costs.
Opis smernic OECD za določanje transfernih cen
The median of the unadjusted mark-up on total costs for those companies from 2001 to 2005 was estimated at 7,8 %.
Organizacija za gospodarsko sodelovanje in razvoj (v nadaljnjem besedilu: „OECD“) določa smernice za države članice na področju obdavčevanja.
However, according to the tax advisor, this set of comparable companies includes full-fledged manufacturers that typically perform more functions and incur risk relating to their raw materials.
Smernice OECD za določanje transfernih cen je mogoče najti v dokumentu Smernice OECD za določanje transfernih cen za mednarodna podjetja in davčne uprave (v nadaljnjem besedilu: „Smernice OECD za določanje TC“).
To correct for this difference and to allegedly increase the reliability of the comparison, the tax advisor performed a first adjustment to account for the fact that the proposed application of the mark-up to SMBV's cost-base does not include a cost component for green coffee beans.
To je nezavezujoč pravni instrument, ki daje smernice glede transfernih cen.
Additionally, the comparable companies' returns would, according to the tax advisor, reflect a return on a cost base that includes such raw materials.
Transferne cene se nanašajo na cene, ki se zaračunajo za trgovinske posle med različnimi deli iste skupine podjetij.
Therefore, a raw materials cost adjustment was applied by the tax advisor to modify the total cost mark-up [36] obtained from the comparable companies set.
Multinacionalna podjetja imajo finančni interes, da dodelijo čim manj dobička v davčne pristojnosti, kjer je ta dobiček predmet višje obdavčitve.
The tax advisor indicated that this adjustment is associated with what the tax advisor refers to as ‘taking title to the raw materials’.
To bi lahko povzročilo pretirane transferne cene, ki ne bi smele biti sprejete kot podlaga za izračun obdavčljivega dohodka.
Concretely, the tax advisor subtracted from the profit of each company in the set their estimated price of raw material multiplied by 12-month EURIBOR plus 50 basis points.
Da bi se tej težavi izognile, bi morale davčne uprave sprejeti le transferne cene med podjetji, ki se plačajo, kot če bi bile dogovorjene med neodvisnimi podjetji, ki se pogajajo pod primerljivimi tržnimi pogoji [38].
The combination of those two adjustments lowered the estimated remuneration from a median of 7,8 % on total costs to an estimated median of 9,9 % on operating costs [37].
To je znano kot „neodvisno tržno načelo“.
A (rounded) mark-up of [9-12] % of operating costs was considered on that basis to reflect an arm's-length mark-up for the provision of roasting services and associated supply chain activities by SMBV for its intra-group transactions.
Splošno priznana opredelitev neodvisnega tržnega načela je zapisana v prvem odstavku 9. člena Vzorčne davčne konvencije OECD, ki je podlaga za dvostranske davčne sporazume med državami članicami OECD in vedno številčnejšimi državami nečlanicami.
Description of OECD guidance on transfer pricing
Člen 9 določa: „[Kadar] se med dvema [povezanima] podjetjema v komercialnih ali finančnih odnosih vzpostavijo ali določijo pogoji, drugačni od tistih, ki bi se vzpostavili med neodvisnimi podjetji, se lahko kakršen koli dobiček, ki bi prirastel enemu od podjetij, če takih pogojev ne bi bilo, vendar prav zaradi takih pogojev ni prirastel, vključi v dobiček tega podjetja in ustrezno obdavči“.
The Organisation for Economic Cooperation and Development (hereinafter the ‘OECD’) OECD provides guidance on taxation for its member countries.
27. junija 1995 je odbor OECD za fiskalne zadeve sprejel smernice za določanje transfernih cen (v nadaljnjem besedilu: „Smernice OECD za določanje TC iz leta 1995“ [39]), ki so bile predmet priporočila Sveta OECD [40].
The OECD's guidance on transfer pricing can be found in its Transfer Pricing Guidelines (hereinafter the ‘OECD TP Guidelines’), which is a non-binding legal instrument providing guidance on transfer prices.
Najnovejša različica smernic OECD je bila sprejeta julija 2010 (v nadaljnjem besedilu: „Smernice OECD za določanje TC iz leta 2010“) [41].
Transfer prices refer to prices charged for commercial transactions between various parts of the same corporate group.
Zaradi nezavezujoče narave smernice samo spodbujajo davčne uprave držav članic OECD k njihovemu upoštevanju.
Multinational companies have a financial incentive to allocate as little profit as possible to jurisdictions where those profits are subject to higher taxation.
Vendar na splošno smernice OECD za določanje TC služijo kot glavno vodilo in imajo jasen vpliv na davčne prakse države članice (in celo nečlanice) OECD.
This could lead to exaggerated transfer prices which should not be accepted as a basis for calculating taxable income.
Še več, v številnih državah članicah OECD so te smernice postale veljavno pravo ali služijo kot napotitev za razlago nacionalne davčne zakonodaje.
To avoid this problem, tax administrations should only accept transfer prices between intra-group companies that are remunerated as if they were agreed to by independent companies negotiating under comparable circumstances at arm's length [38].
Komisija navaja Smernice OECD za določanje TC v tej odločbi zaradi tega, ker služijo kot priročnik na področju transfernih cen, so rezultat razprav strokovnjakov v okviru OECD in podrobno obravnavajo metode za reševanje skupnih izzivov pri uporabi neodvisnega tržnega načela za konkretne primere.
This is known as the ‘arm's-length principle’.
Smernice OECD so zato koristno vodilo za davčne uprave in mednarodna podjetja o uporabi neodvisnega tržnega načela.
The authoritative statement of the arm's-length principle is found in paragraph 1 of Article 9 of the OECD Model Tax Convention, which forms the basis of bilateral tax treaties involving OECD member countries and an increasing number of non-member countries.
Prav tako predstavljajo mednarodno soglasje o določanju transfernih cen.
Article 9 provides: ‘[Where] conditions are made or imposed between the two [associated] enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly’.
Metode za določanje transfernih cen
On 27 June 1995, the OECD's Committee on Fiscal Affairs adopted transfer pricing guidelines (hereinafter: the ‘1995 OECD TP Guidelines’ [39]) which were the object of a Recommendation of the OECD Council [40].
Smernice OECD za določanje TC iz leta 1995 kot tudi iz leta 2010 opisujejo pet metod za določanje cen transakcij in porazdeljevanja dobička skladno z neodvisnim tržnim načelom med podjetji, ki pripadajo isti skupini podjetij. (i) metoda primerljivih prostih cen (v nadaljnjem besedilu „CUP“); (ii) metoda dodatka na stroške; (iii) metoda preprodajnih cen; (iv) metoda stopnje čistega dobička (TNMM) in (v) metoda porazdelitve dobička.
The latest version of the OECD TP Guidelines was adopted in July 2010 (hereinafter the ‘2010 OECD TP Guidelines’) [41].
Oboje smernice razlikujejo tudi med tradicionalnimi transakcijskimi metodami (prve tri metode) in metodami transakcijskega dobička (zadnjih dve metodi).
Given their non-binding nature, the tax administrations of the OECD member countries are simply encouraged to follow the Guidelines.
Oboje smernice nadalje pojasnjujejo, da lahko mednarodne korporacije za določanje transfernih cen uporabljajo tudi metode, ki niso opisane v teh smernicah, pod pogojem, da so te cene v skladu z neodvisnim tržnim načelom.
However, in general, the OECD TP Guidelines serve as a focal point and exert a clear influence on the tax practices of OECD member (and even non-member) countries.
Smernice OECD za določanje TC iz leta 1995 dajejo glede presoje, ali je določanje transfernih cen v skladu z neodvisnim tržnim načelom, tradicionalnim transakcijskim metodam izrecno prednost pred transakcijskimi metodami, kot je TNMM.
Moreover, in numerous OECD member countries those Guidelines have been given the force of law or serve as a reference for the purpose of interpreting domestic tax law.
Odstavek 3.49 Smernic OECD za določanje TC iz leta 1995 se glasi: „Tradicionalne transakcijske metode imajo pri ugotavljanju, ali je transferna cena v skladu z neodvisnim tržnim načelom – tj. ali obstaja poseben pogoj, ki vpliva na raven dobička med povezanima podjetjema – prednost pred metodami transakcijskega dobička.
To the extent the Commission cites the OECD TP Guidelines in the present Decision, it does so because those guidelines are an existing manual in the area of transfer pricing that are the result of expert discussions in the context of the OECD and elaborate on techniques aimed to address common challenges of the application of the arm's-length principle to concrete situations.
Do danes so izkušnje pokazala, da je v večini primerov mogoče uporabiti tradicionalne transakcijske metode.“
The OECD TP Guidelines therefore provide useful guidance to tax administrations and multinational enterprises on the application of the arm's-length principle.
V zvezi s tem se odstavek 2.3 Smernice OECD za določanje TC iz leta 2010 glasi: „To pomeni, da se lahko ob upoštevanju meril, opisanih v odstavku 2.2., tradicionalne transakcijske metode in metode transakcijskega dobička lahko uporabljajo enako zanesljivo.
They also capture the international consensus on transfer pricing.
Pri tem ima prednost uporaba standardnih transakcijskih metod.“
Transfer pricing methods
Metodi CUP in TNMM sta pomembni za ta sklep, zato sta podrobneje opisani v uvodnih izjavah 71 do 75.
Both the 1995 and the 2010 OECD TP Guidelines describe five methods to approximate an arm's-length pricing of transactions and profit allocation between companies of the same corporate group: (i) the comparable uncontrolled price method (hereinafter ‘CUP’); (ii) the cost plus method; (iii) the resale minus method; (iv) the TNMM and (v) the transactional profit split method.
Metoda CUP primerja ceno, zaračunano za prenos lastnine ali storitev v povezani transakciji (tj. transakciji med dvema podjetjema, ki sta med seboj povezani podjetji), in ceno, zaračunano za prenos lastnine ali storitev v primerljivi nepovezani transakciji (tj. transakciji med podjetjema, ki sta med seboj neodvisni podjetji), ki sta opravljeni pod primerljivimi pogoji.
Both Guidelines also draw a distinction between traditional transaction methods (the first three methods) and transactional profit methods (the last two methods).
TNMM je ena od „posrednih metod“ za določanje cen transakcij in porazdeljevanja dobička skladno z neodvisnim tržnim načelom med podjetji, ki pripadajo isti skupini podjetij.
Both Guidelines further explain that multinational corporations retain the freedom to apply methods not described in those Guidelines to establish transfer prices, provided those prices satisfy the arm's-length principle.
To se približa dobičku pod tržnimi pogoji za celotno dejavnost in ne za opredeljene transakcije.
The 1995 OECD TP Guidelines declare an express preference for traditional transaction methods, such as the CUP, over transactional methods, such as the TNMM, as a means to establish whether transfer pricing is at arm's length.
Namen te metode ni določitev cene blaga v prodaji, temveč ocenjuje pričakovane dobičke neodvisnih podjetij za poslovne dejavnosti, kot je prodaja blaga.
Paragraph 3.49 of the 1995 OECD TP Guidelines 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.
Pri tem se določi ustrezna osnova („kazalnik ravni dobička“), kot so stroški, promet ali investicije v osnovna sredstva, in uporabi kazalnik dobičkonosnosti, ki odraža primerljive nepovezane transakcije za to osnovo.
To date, practical experience has shown that in the majority of cases, it is possible to apply traditional transaction methods.’
Ker metoda TNMM ne določa cene posameznih transakcij, obdavčljivi dobiček podjetja, ocenjen z metodo TNMM, morda nima neposrednega vpliva na obdavčljivi dobiček drugega subjekta v isti skupini podjetij.