natgillin/translations-raw huggingface dataset:
In this regard, paragraph 2.3 of the 2010 OECD TP Guidelines 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.’
Zato se ta metoda uporablja drugače, kot na primer metoda CUP, kjer oblikovanje transfernih cen določa ceno določenega blaga ali storitve, ki ga nato zajame v obdavčljivi dobiček za enak znesek podjetje iz skupine, ki prodaja, in podjetje iz skupine, ki kupuje določeno blago ali storitev.
The CUP and the TNMM are relevant for the present Decision and are therefore described in more detail in recitals 71 to 75.
Uporaba metode TNMM je pogosto povezana z odstavkom 3.18 Smernic OECD za določanje TC iz leta 2010, v skladu s katerim mora biti „testna stranka“, tj. stranka v transakciji, za katero se preverja finančni kazalnik (dodatek na stroške, bruto marža ali stopnja čistega dobička), načeloma podjetje, ki ima manj zapleteno funkcijo.
The CUP method compares the price charged for the transfer of property or services in a controlled transaction (i.e. a transaction between two enterprises that are associated enterprises with respect to each other) to the price charged for the transfer of property or services in a comparable uncontrolled transaction (i.e. a transaction between enterprises that are independent enterprises with respect to each other), conducted under comparable circumstances.
Odstavek 3.18 Smernic OECD za določanje TC iz leta 2010 daje ta podrobnejša priporočila: „Pri uporabi metode dodatka na stroške, metode preprodajne cene ali metode stopnje čistega dobička, kot so opisane v II. poglavju, je treba izbrati stranko v transakciji, za katero se preverja finančni kazalnik (dodatek na stroške, bruto marža ali stopnja čistega dobička).“ Izbira testne stranke bi morala biti skladna s funkcijsko analizo transakcije.
The TNMM is one of the ‘indirect methods’ to approximate an arm's-length pricing of transactions and profit allocation between companies of the same corporate group.
Splošno pravilo se glasi, da je testna stranka tista stranka, pri kateri se lahko metoda za določanje transfernih cen uporabi na najzanesljivejši način, in za katero se lahko ugotovijo najzanesljivejše primerljivke, to pomeni, da bo to tista stranka, pri kateri je funkcijska analiza manj zapletena“ [42].
It approximates what would be an arm's-length profit for an entire activity, rather than for identified transactions.
Ta odstavek Smernic OECD za določanje TC iz leta 2010 davčni svetovalci v primerih v transakcij med dvema povezanima podjetjema pogosto razlagajo tako, da je dovoljeno oceniti dobičkonosnost (v skladu z neodvisnim tržnim načelom) samo za eno od teh podjetij. tj. za manj zapleteno, in pripisati vsak drug dobiček, naveden v računih, drugemu podjetju, ki se šteje za bolj zapleteno.
It does not seek to establish the price of goods sold, but estimates the profits independent companies could be expected to make on an activity, such as the activity of selling goods.
To počnejo ne glede na to, ali podjetje, ki se šteje za bolj zapleteno, zasluži plačilo v skladu z neodvisnim tržnim načelom kot rezultat transakcij med njim in manj zapletenim podjetjem, in ne glede na dejstvo, da Smernice OECD za določanje TC iz leta 2010 same ne opuščajo zahteve, da mora za posledične transakcije veljati cena v skladu z neodvisnim tržnim načelom, ko se upošteva odstavek 3.18 navedenih smernic.
It does this by taking an appropriate base (‘a profit level indicator’), such as costs, turnover or fixed investment, and applying a profit ratio reflecting that observed in comparable uncontrolled transactions to that base.
Razpon primerljivih tržnih cen
Because the TNMM does not set a price for individual transactions, the taxable profit of an entity estimated using the TNMM might not have a direct effect on the taxable profit of another entity of the same corporate group.
Smernice OECD za določanje TC navajajo, da je sprejemljiv tržni izid tisti iz primerjalne analize razpona izidov, ne le posamezen izid [43].
The method is therefore different to using, for example, the CUP method, where transfer pricing establishes the price of a specific good or service which is then recorded in the taxable profit for the same amount by the group company selling and the group company buying the particular good or service.
V praksi je to, kar davčni svetovalci navajajo kot „razpon“, interkvartilni razpon.
The use of the TNMM is often associated with paragraph 3.18 of the 2010 OECD TP Guidelines, according to which the ‘tested party’, i.e. the party to the transaction for which a financial indicator (mark-up on costs, gross margin, or net profit indicator) is tested, should, in principle, be the company which has the less complex function.
Kvartili v nizu podatkov so tri točke, ki delijo številke v nizu od najmanjšega do največjega v tri številčno enake nize.
In detail, paragraph 3.18 of the 2010 OECD TP Guidelines 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.
To pomeni, da je 25 % podatkov v 25. percentilu (imenovanem tudi spodnji kvartil), 50 % podatkov je pod drugim kvartilom ali enako drugemu kvartilu, ki je mediana niza, 75 % podatkov pa je pod 75. percentilom ali enako 75. percentilu (imenovanem tudi zgornji kvartil).
The choice of the tested party should be consistent with the functional analysis of the transaction.
Tak interkvartilni razpon je omenjen v odstavku 3.57 Smernic OECD za določanje TC iz leta 2010 za primere, ko pomanjkljivosti v zvezi s primerljivostjo ni mogoče v celoti odpraviti.
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’ [42].
V skladu s Smernicami OECD za določanje TC iz leta 2010 je v takšnih primerih, če razpon podatkov vključuje veliko število opažanj, so lahko statistična orodja, ki upoštevajo osnovno težnjo, da se razpon zoži (na primer, interkvartilni razpon ali drugi percentilni razpon), v pomoč za okrepitev zanesljivosti analize.
That paragraph of the 2010 OECD TP Guidelines is often interpreted by tax advisors in situations of transactions between two related companies as allowing to estimate the arm's-length profitability of only one of them, i.e. the less complex one, and attributing any other profit observed in the accounts to the second company, which is considered more complex.
V praksi davčni svetovalci pogosto menijo, da je sprejemljiv in enako ustrezen vsak izid znotraj interkvartilnega razpona.
This is done regardless of whether the company considered as more complex earns an arm's-length remuneration as a result of the transactions between it and the less complex company, and regardless of the fact that the 2010 OECD TP Guidelines themselves do not seem to lift the requirement for resulting transactions to be priced at arm's length when paragraph 3.18 of the 2010 OECD TP Guidelines is relied upon.
Nadalje, če davkoplačevalec izvede prilagoditve, ki so zunaj ustreznega obsega, je za davčno upravo v primeru pomanjkljivosti pri primerljivosti primerno, da v skladu z odstavkom 3.62 smernic OEDC za TC iz leta 2010 [44] za določitev te točke uporabi meritve s centralno tendenco, (na primer, medijana, sredina tehtanega povprečja).
Arm's-length range
Opis glavnih računovodskih in finančnih izrazov, uporabljenih v analizi transfernih cen
The OECD TP Guidelines describe as an acceptable arm's-length outcome from a comparison analysis a range of outcomes rather than one specific outcome [43].
Analiza transfernih cen v poročilu o transfernih cenah, vključena v zahtevek za sporazum SMBV APA, vsebuje številne računovodske koncepte in kazalnike finančnega dobička.
In practice, what tax advisors refer to as a ‘range’ is the interquartile range.
Kratek pregled finančnih kazalnikov in računovodskih konceptov, ki se pogosto uporabljajo pri ocenjevanju transfernih cena in so pomembni za obravnavano zadevo, je podan v nadaljevanju.
Quartiles in a series of data are three points which divide the figures in the set ranked from smallest to largest into three 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).
Glavne računovodske postavke poslovnega izida (nefinančnega podjetja)
Such an interquartile range is mentioned in paragraph 3.57 of the 2010 OECD TP Guidelines for situations where comparability defects cannot be fully addressed.
V tipičnem izkazu poslovnega izida je naprej prihodek, ki ga podjetje prejme od svoje običajne poslovne dejavnosti, običajno od prodaje blaga in storitev strankam.
According to the 2010 OECD TP Guidelines, in such cases, if the range includes a sizeable number of observations, statistical tools that take account of central tendency to narrow the range (e.g. the interquartile range or other percentiles) might help to enhance the reliability of the analysis.
To računovodska postavka se navaja kot „prodaja“ ali „promet“ ali „prihodek“.
In practice, tax advisors often consider that any outcome within an interquartile range is acceptable and equally correct.
Strošek prodanega blaga (v nadaljnjem besedilu: „COGS“) pomeni predvsem vrednost materiala, uporabljenega za proizvodnjo blaga (surovine), ali nakupne cene blaga, ki je bilo preprodano, če podjetje ne predeluje prodanega blaga.
Furthermore, when making adjustments to pricing by the taxpayer that is outside a correct range, the tax administration in presence of comparability defects should according to paragraph 3.62 of the 2010 OECD TP Guidelines [44] rely on measures of central tendency (for instance the median, the mean or weighted averages, etc.) to determine the appropriate point in the range.
COGS se odšteje od prodaje za izračun bruto dobička.
Description of main accounting and financial terms used in the transfer pricing analysis
Poslovni odhodki obsegajo predvsem stroške za plače [45], stroške energije in druge administrativne in prodajne stroške.
The transfer pricing analysis in the transfer pricing report included in the SMBV APA request contains a number of accounting concepts and financial profit indicators.
V primeru podjetja SMBV je licenčnina, ki se plača podjetju Alki LP, razvrščena kot poslovni odhodek, vendar je izločena iz poslovnih odhodkov, uporabljenih pri izračunu obdavčljivega dohodka v skladu z sporazumom SMBV APA [46].
A brief overview of financial indicators and accounting concepts frequently used in transfer pricing assessment and relevant for the present case are explained below.
Tabela 1 prikazuje poenostavljen pregled izkaza poslovnega izida [47].
Main profit and loss accounting items (non-financial company)
Tabela 1
A typical profit and loss account first records the income that a company receives from its normal business activities, usually from the sale of goods and services to customers.
Poenostavljen izkaz poslovnega izida
This accounting item is referred to as ‘Sales’ or ‘Turnover’ or ‘Revenue’.
Prodaja (ali promet ali prihodek)
Cost of goods sold (hereinafter: ‘COGS’) represents mainly the value of material used for the production of goods (raw materials) or the purchase price of goods that have been resold if the company does not process the goods sold.
Stroški prodanega blaga (COGS)
COGS is deducted from sales to calculate gross profit.
Bruto dobiček
Operating expenses covers principally salary expenses [45], energy expenses and other administrative and sales expenses.
operativni stroški (OPeX)
In the case of SMBV, the royalty paid to Alki LP is classified as an operating expense, but it is excluded from the operating expenses used to calculate the taxable income according to the SMBV APA [46].
Dobiček iz poslovanja (EBITDA)
Table 1 provides a simplified overview of a profit and loss account [47].
Obresti in amortizacija
Table 1
Obdavčljivi dobiček (EBT)
Simplified profit and loss account
Davek
Sales (or Turnover or Revenue)
Čisti dobiček
Cost of goods sold (COGS)
Stopnje dobička
Gross Profit
Uspešnost in donosnost se pogosto merita z razmerji, ki so predstavljena kot „stopnje“ ali „dodatki“.
Operating Expense (OpEx)
Stopnje se uporabljajo tudi v medsebojnih primerjavah v zvezi s transfernimi cenami.
Operating profit (EBITDA)
Nekatere stopnje so po dogovoru opredeljene.
Interest and depreciation
To velja za stopnje bruto dobička, ki so načeloma opredeljene kot bruto dobiček, deljen s prodajo, in za stopnje čistega dobička, načeloma opredeljene kot čisti dobiček, deljen s prodajo.
Taxable income (EBT)
Stopnje čistega dobička, uporabljene pri analizi transfernih cen, se pogosto uporabljajo kot izhodiščna točka (nominator) za obdavčljivi dohodek namesto neto dobička, zlasti pri uporabi metode TNMM, ki je namenjena določanju obdavčljivega dohodka testne stranke.
Tax
Opis nizozemskih pravil o določanju primerljivih tržnih cen
Net profit
Člen 8b zakona o davku od dohodkov pravnih oseb 1969
Profit margins
Sporazum SMBV APA je bil sklenjen na podlagi člena 8b(1) nizozemskega zakona o davku od dohodkov pravnih oseb iz leta 1969 (Wet op de vennootschapsbelasting 1969, v nadaljnjem besedilu: „CIT“).
Performance and profitability is often measured using ratios presented as ‘margins’ or ‘mark-ups’.
Člen 8b(1), ki je bil vstavljen v CIT leta 2002 in tako opredeljuje neodvisno tržno načelo v nacionalni davčni zakonodaji na Nizozemskem: „Kadar je podjetje neposredno ali posredno udeleženo pri upravljanju, nadzoru ali v kapitalu drugega podjetja in so med tema podjetjema vzpostavljeni ali uvedeni pogoji v njunih poslovnih in finančnih odnosih (transferne cene), ki se razlikujejo od pogojev, ki bi bili določeni med neodvisnimi strankami, bo dobiček teh podjetij določen, kot če bi veljali slednji navedeni pogoji“.
Margins are also used in peer comparisons in transfer pricing.
Nizozemski odlok o transfernih cenah iz leta 2001
This is the case for gross margins, which are in principle defined as gross profits divided by sales, and for net margins defined in principle as the net profits divided by sales.
Glede obsega uporabe odlok v poglavju 1.2 določa: „V nekaterih primerih bo mogoče uporabiti neodvisno tržno načelo in priti do ene same številke, ki bo najzanesljivejša za določitev transfernih cen v skladu z neodvisnim tržnim načelom.
Guidance as to how the Dutch tax administration interprets the arm's-length principle laid down in Article 8b(1) CIT is provided in the Dutch Transfer Pricing Decree of 30 March 2001 (hereinafter ‘the Decree’) [48].
Nekateri položaji so primerni tudi za kombinacijo metod.
The preamble to the Decree states the following: ‘[…] The policy of the Netherlands on the arm's-length principle in the field of international tax law is that this principle forms an integral part of the Netherlands' system of tax law as a result of its incorporation in the broad definition of income recorded in Section 3.8 of the Income Tax Act 2001’ [49].
Hkrati pa davčni zavezanci niso zavezani k uporabi več kot ene metode.
In principle, this means that the OECD Guidelines apply directly to the Netherlands under Section 3.8 of the Income Tax Act 2001.
Edina obveznost davčnega zavezanca je, da pojasni, zakaj se je odločil za določeno metodo.“
There are a number of areas in which the OECD Guidelines provide scope for individual interpretation by the member countries.
V poglavju 2.1 navedenega odloka je opisana metoda CUP.
In a number of other areas, practical experience has shown that the OECD Guidelines are in need of clarification.
V zvezi z odločitvijo za uporabo te metode odlok navaja:„[…] Če je na voljo primerljiva cena, bo metoda primerljivih prostih cen (splošno znana kot CUP), najneposrednejša in najzanesljivejša metoda za določanje transfernih cen, zato je treba tej metodi dati prednost pred drugimi.“
This decree explains the Netherlands' position in relation to these particular points and seeks, where possible, to remove any confusion'.
Dodatne informacije, prejete od podjetja Starbucks in Nizozemske po sprožitvi formalnega postopka preiskave
With regard to the use of a range, the Decree determines under Chapter 1.2: ‘In some cases it will be possible to apply the arm's-length principle and arrive at one single figure that is the most reliable to determine the arm's-length character of the transfer prices.
Nizozemska in Starbucks sta podala dopolnilne informacije in številčne podatke glede podjetij SMBV, Alki LP, trgovin Starbucks in podjetja SCTC.
Because, however, transfer pricing is not an exact science, a particular transfer pricing method will often generate a range of figures all of which are equally reliable’.
Informacije o dejavnostih in tveganjih podjetja SMBV
With regard to the transfer pricing methods, under Chapter 2, the Decree states the following: ‘Chapter II of the OECD Guidelines discusses the three traditional transaction methods introduced in Paragraphs 1.68 to 1.70 (i.e. the comparable uncontrolled price method, the resale price method and the cost-plus method), whilst Chapter III examines the methods known as the transactional profit methods (i.e. the profit-split method and the transactional net margin method or TNMM).
V poročilu o transfernih cenah je podjetje SMBV predstavljeno kot proizvajalec z majhnim tveganjem.
Depending on the circumstances, a choice of one of these five accepted methods has to be made.
Komisija je zahtevala informacije, da preveri, ali je glavna dejavnost podjetja SMBV resnično proizvodnja z majhnim tveganjem, kar je v tem primeru praženje kave.
The methods can supplement each other.
Komisija je zahtevala tudi informacije glede strukture stroškov podjetja SMBV, da preveri, ali dejavnosti, ki ustvarjajo te stroške, potrjujejo, da podjetje SMBV resnično opravlja rutinske izvajalske dejavnosti, ki niso v ničemer zapletene, v skladu s predpostavkami v poročilu o transfernih cenah.
The OECD Guidelines are based on a certain hierarchy of the methods where a preference exists for the traditional transaction methods.
Informacije o stopnji poslovnega tveganja, ki naj bi veljala za SMBV, so podane v različnih oddelkih, kjer so opisane pogodbe.
On the one hand, transactional profit methods are considered more or less as methods of last resort.
Da bi Komisija lahko analizirala, kateri proizvodi so glavni dejavniki prodaje podjetja SMBV in preverila, ali je praženje kave dejansko njegova glavna gospodarska dejavnost, je zahtevala razčlenitev prodaje podjetja SMBV po proizvodih.
On the other hand, the OECD Guidelines state that the tax authorities need to start a transfer pricing audit from the perspective of the method chosen by the taxpayer (see Paragraph 4.9 of the OECD Guidelines).
Starbucks je podal zneske, prejete iz trgovin za kavna zrna (poudarjeno v tabeli 2), ter ločeno zneske vseh drugih plačil iz trgovin za druge dejavnosti, kot je prodaja skodelic, ki jih navaja tabela 2.
In accordance with Paragraph 4.9 of the OECD Guidelines, whenever the Netherlands' tax administration undertakes a transfer pricing audit, it should start from the perspective of the method adopted by the taxpayer at the time of the transaction.
Tabela 2
This complies with Paragraph 1.68 of the OECD Guidelines.
Prihodki podjetja SMBV po kategorijah prodanih proizvodov
The implication is that taxpayers are in principle free to choose a transfer pricing method, provided that the method adopted leads to an arm's-length outcome for the transaction in question.
Opis DL07
In certain situations, however, some methods will generate better results than others.
PECIVO IN PEKOVSKI IZDELKI
Although taxpayers may be expected to base their choice of a transfer pricing method on the reliability of the method for the particular situation, taxpayers are definitely not expected to weigh up the advantages and disadvantages of all of the various methods and then explain why the method that was ultimately adopted generates the best results in the prevailing conditions (i.e. the best method rule).
[700–800] tisoč
Certain situations are also suited for a combination of methods.
[1–10 milijonov]
At the same time, taxpayers are not obliged to use more than one method.
[20-30 milijonov]
The only obligation resting on the taxpayer is to explain why the decision was taken to adopt the particular method that was adopted.’
PRIPRAVLJENA HRANA
Under Chapter 2.1 of the Decree, the CUP method is described.
[10–20 milijonov]
With regard to the preference for the use of this method, the Decree states: ‘(…) If a comparable price is available, the comparable uncontrolled price method (commonly known as the CUP method) will, in general, be the most direct and the most reliable method in determining the transfer price, so that this method is to be preferred over other methods’.
PRIPRAVLJENO ZA PITJE
Additional information received after the opening of the formal investigation procedure from Starbucks and the Netherlands
PRIH.
The Netherlands and Starbucks provided complementary information and figures regarding SMBV, Alki LP, the Starbucks Shops and SCTC.
PAK.
Information on the activities and risks of SMBV
HRANA
In the transfer pricing report, SMBV is presented as a low risk manufacturer.
PRIH.
The Commission requested information to verify whether the main activity of SMBV was indeed low-risk manufacturing, which in this case would be the roasting of coffee.
PAKIRANA KAVA
The Commission also requested information about the structure of SMBV's costs to verify whether the underlying activities generating those costs confirm that the tasks performed by SMBV are indeed routine execution tasks and do not present any degree of complexity, in line with the assumptions in the transfer pricing report.
[40-50 milijonov]
Information on the degree of business risk assumed by SMBV is presented in different sections, where contracts are described.
[50-60 milijonov]
In order to analyse what products are the main drivers of SMBV's sales and to verify whether coffee roasting is indeed the main economic activity of SMBV, the Commission requested the breakdown of SMBV's sales by product.
[60-70 milijonov]
Starbucks provided the amounts received from the Shops for the coffee beans (highlighted in Table 2) and separately the amounts of any other payments from the Shops for other activities such as sale of cups, presented in Table 2.
ZA ENO STREŽ. – KAVA
Table 2
([1–10 tisoč])
Revenues of SMBV by category of products sold
ZA ENO STREŽ. – VERISMO
Description
PRIH.
REV PASTRY/BAKERY
INSTANT KAVA
[700-800 thousand]
[200–300 tisoč]
[1-10 million]
PRIH.
[20-30 million]
PAKIRAN ČAJ
REV PREPARED FOOD
PRIB.
[10-20 million]
ZA POSTREŽBO
REV READY TO DRINK
PRIH.
REV PKGD FOOD
OPREMA ZA KUHANJE
REV PACKAGED COFFEE
[900 tisoč–1 milijon]
[40-50 million]
[500–600 tisoč]
[50-60 million]
[600–700 tisoč]
[60-70 million]
[800–900 tisoč]
REV SINGLE SERVE PODS-COFFEE
OPREMA ZA KUHANJE – VERISMO
([1-10 thousand])
[20–30 tisoč]
REV SINGLE SERVE PODS-VERISMO
PRIH.
REV SOLUBLE COFFEE
FIZIČNI NOSILCI
[200-300 thousand]
[300–400 tisoč]
REV PACKAGED TEA
[80–90 tisoč]
REV SERVEWARE
[100–200 tisoč]
REV BREWING EQUIPMENT
[1–10 tisoč]
[900 thousand-1 mln]
DARILNI PAKETI
[500-600 thousand]
[50–60 tisoč]
[600-700 thousand]
PRIH.
[800-900 thousand]
IGRE IN IGRAČE
REV BREWING EQUIPMENT-VERISMO
[30–40 tisoč]
[20-30 thousand]
RAZL.
REV TANGIBLE MEDIA
BLAGO
[300-400 thousand]
([100–200])
[80-90 thousand]
[400–500]
[100-200 thousand]
PRIH.
[1-10 thousand]
SUROVINE
REV GIFTPACKS
PAPIR.
[50-60 thousand]
EMBALAŽA
REV GAMES & TOYS
MEŠANICE MEŠ.
[30-40 thousand]
PIJAČ
REV MISC MERCHANDISE
PRIH.
([100-200])
KAVNA OSNOVA FRAP.
[400-500]
[30–40 milijonov]
REV RAW MATERIALS
PRIH.
REV PAPER PACKAGING
EKSTRAKT
REV BLENDED BEVG MIX
PRIH.
REV FRAP COFFEE BASE
OPREMA
[30-40 million]
PRIH.
REV EXTRACT
PREVOZ
REV EQUIPMENT
[40–50 tisoč]
REV SHIPPING
[70–80 tisoč]
[40-50 thousand]
PRIH.