natgillin/translations-raw huggingface dataset:
The Apple Group includes companies incorporated in Ireland.
Irska in skupina Apple sta predložili opise nalog, ki sta jih izvajali irski podružnici družb ASI in AOE [18], ti opisi pa so bili uporabljeni kot podlaga za predstavitev in podprtje Applove ocene obdavčljivega dobička teh družb za namene irskega davka od dohodkov pravnih oseb.
Amongst the companies of the Apple Group incorporated in Ireland, a distinction can be made between companies incorporated in Ireland that are also tax resident in Ireland, such as ADI, Apple Operations and Apple Sales Ireland, and companies that are incorporated in Ireland but are not tax resident in Ireland, such as AOI, ASI and AOE.
Ti opisi so predstavljeni v uvodnih izjavah 54 do 57.
Of the Apple Group companies incorporated and tax resident in Ireland with employees in Ireland, ADI has been contracted by ASI to ensure the distribution of Apple products outside of the Americas, Apple Operations acquires tooling equipment for use by manufacturers and procures components parts from suppliers for sale to manufacturers and Apple Sales Ireland supports Apple's Sales programs locally in Ireland.
Kar zadeva družbo ASI, je njena irska podružnica odgovorna predvsem za izvrševanje nabave, prodaje in distribucijskih dejavnosti, ki so povezane s prodajo Applovih izdelkov povezanim strankam [19] in nepovezanim (tretjim) strankam v regijah EMEIA in APAC [20].
Of the Apple Group companies incorporated in Ireland, but not tax resident in Ireland, ASI is a fully owned subsidiary of AOE, which in turn is a fully owned subsidiary of AOI, which in turn is a fully owned subsidiary of Apple Inc., which is incorporated in the US [12].
Ključne naloge v irski podružnici družbe ASI vključujejo: nabavo Applovih končnih izdelkov pri proizvajalcih, ki so nepovezane (tretje) stranke in povezane stranke [21]; distribucijske dejavnosti, povezane s prodajo izdelkov povezanim strankam v regijah EMEIA in APAC [22]; dejavnosti spodbujanja prodaje in distribucije, ki so povezane s prodajo tretjim strankam v regiji EMEIA [23]; dejavnosti prodajnih in distribucijskih skupin [24], spletno prodajo [25]; logistične dejavnosti [26]; ter izvajanje AppleCare, Applovih poprodajnih storitev za stranke, ki vključujejo odgovornost za garancije, vodenje programov popravil in servisno mrežo, vključno s podporo po telefonu.
AOE and ASI operate in Ireland through branches.
Irska podružnica družbe ASI izvršuje tudi naročila lokalnih distribucijskih subjektov v državah APAC.
Figure 1 demonstrates this corporate structure:
Številne dejavnosti, ki so povezane z distribucijo v to regijo, izvajajo povezane stranke (na primer logistično podporo) na podlagi pogodb o storitvah, sklenjenih z irsko podružnico družbe ASI.
Figure 1
Poleg tega je irska podružnica družbe ASI odgovorna za spremljanje vsakodnevnega upravljanja distribucijskih tveganj, zlasti tveganj zmanjšanja vrednosti zalog, tveganj iz naslova garancije in tveganj iz naslova kreditnega limita.
Apple's corporate structure in Ireland
Irska podružnica družbe ASI je od 1. januarja 2012 odgovorna tudi za lokalizacijo izdelkov, kar je pred tem opravljala irska podružnica družbe AOE.
Irish tax resident company Other Irish companies: Apple Operations (*), Apple Sales Ireland (*)
Kar zadeva družbo AOE, je njena irska podružnica odgovorna za proizvodnjo in sestavljanje specializiranega nabora računalniških proizvodov v svojih prostorih na Irskem, ki vključuje namizne računalnike iMac, prenosne računalnike MacBook in drugi računalniški pribor, ki se vsi proizvajajo za regijo EMEIA [27].
Apple Distribution International (*) Apple Sales International
Irska podružnica družbe AOE dobavlja vse svoje končne izdelke povezanim strankam.
Apple Operations Europe
Glavne dejavnosti irske podružnice družbe AOE vključujejo tekoče izvajanje postopkov, ki so potrebni za proizvodnjo izdelkov, zasnovo postopkov in namestitev novih izdelkov.
Apple Operations International
Ključne naloge irske podružnice družbe AOE vključujejo: načrtovanje in časovno razporejanje proizvodnje [28]; procesni inženiring [29]; proizvodnjo in operacije [30]; zagotavljanje in nadzor kakovosti [31] ter obnovitvene operacije [32].
Incorporated in the US
Irska podružnica družbe AOE poleg svojih glavnih proizvodnih dejavnosti zagotavlja tudi skupne storitve drugim družbam iz skupine Apple v regiji EMEIA v zvezi s financami (računovodstvo, storitve obračunavanja plač in obveznosti do dobaviteljev), informacijskimi sistemi in tehnologijo ter človeškimi viri.
Incorporated in Ireland
Irska podružnica družbe AOE razvija za skupino Apple značilno procesno in proizvodno strokovno znanje [33] ter uporablja to znanje, da občasno pomaga Applovim tretjim proizvajalcem in distribucijskim centrom.
ASI's AND AOE's LACK OF TAX RESIDENCY
Irska podružnica družbe AOE je odgovorna tudi za spremljanje vsakodnevnega upravljanja proizvodnih tveganj in tveganj zmanjšanja vrednosti zalog.
A company that is incorporated under Irish law or centrally managed and controlled in Ireland, or both, is normally considered tax resident in Ireland and therefore liable to corporation tax on its worldwide profits.
Do 1. januarja 2012 je bila inženirska skupina v irski podružnici družbe AOE odgovorna tudi za lokalizacijo Applovih izdelkov za lokalne trge ter izvajanje programa tehničnih preskusov v zvezi z Applovimi izdelki in programsko opremo (na primer, nove izdaje programske opreme) [34].
This means that companies incorporated in Ireland are, in principle, liable to tax in Ireland, even if they are managed and controlled outside of Ireland.
Od januarja 2012 to funkcijo opravlja irska podružnica družbe ASI.
However, prior to its modification by the Finance Act 2013 and Finance Act 2014, Section 23A of the Taxes Consolidation Act 1997 (hereinafter: ‘TCA 97’) provided two exceptions to that rule, allowing for companies incorporated in Ireland to be considered non-resident companies.
DEJAVNOSTI DRUŽBE ASI V REGIJI EMEIA
Under Section 23A TCA 97, a company was not considered a tax resident if (i) it was considered to be a tax resident in another country under the application of a double taxation treaty (the so-called treaty exception) or (ii) the company was listed on a recognised stock exchange or ultimately controlled by a person that was resident in a Member State or tax treaty country (the so-called relevant companies exception), and those relevant companies or their subsidiaries had a trading activity in Ireland (the so-called trading exception) [13].
Družba ASI prodaja blago v regiji EMEIA.
The second of those exceptions meant that relevant companies incorporated in Ireland with a trading activity in Ireland that were centrally managed and controlled outside of Ireland were not considered tax resident in Ireland.
Družba ASI ni prijavila stalne poslovne enote [35] v davčnih jurisdikcijah regije EMEIA, kjer se to blago prodaja.
There was no requirement, however, that the companies had a tax residence in another tax jurisdiction.
Prodaje se sklepajo med strankami v davčnih jurisdikcijah različnih držav članic ter družbo ASI (in ADI) prek nepovezanih (tretjih) prodajnih posrednikov in Applovih trgovin in spletnih prodajaln.
ASI and AOE are both incorporated in Ireland.
Družba ASI sklepa prodajne pogodbe s pridobitvijo podpisa pooblaščenih oseb, zaposleni v irski podružnici družbe ASI pa izvršijo prodajo ter uredijo dobavo in druge zadeve s strankami [36].
During the time that the contested tax rulings were in force, ASI and AOE were considered to be ‘relevant companies’ for the purposes of Section 23A TCA 97, since they were both ultimately controlled by a company that is resident in a tax treaty country, namely Apple Inc., which is a tax resident of the US [14], and, since ASI and AOE had a trading activity in Ireland through their respective branches and were managed and controlled outside Ireland, the companies were considered to be non-resident companies in Ireland under the trading exception of Section 23A TCA 97.
Prodaje, ki jih izvrši družba ASI, se sklenejo s podpisom pooblaščenega zastopnika [37].
ASI and AOE did not have any taxable presence in any other tax jurisdiction besides Ireland during the time that the contested rulings were in force [15].
Za ponazoritev, [80–85] % celotnega dohodka družb ASI in ADI od prodaje tretjim strankam v letu 2014 je, kot je bilo določeno za Applovo notranje poročanje [38], izhajalo iz prodaje v Uniji, medtem ko je prodaja v celotni evropski regiji predstavljala [90–95] % celotnega prihodka od prodaje tretjim strankam, prodaja na Bližnjem vzhodu pa je znašala [5–10] % celotnega prihodka od prodaje tretjim strankam.
Indeed, each company operated through a single branch in Ireland and, more important, the companies did not have any taxable presence in the US [16], the country in which Irish Revenue, in application of Section 23A TCA 97, considered them to be managed and controlled [17].
SPORNI DAVČNI STALIŠČI
As regards ASI's and AOE's head offices, those head offices lack any physical presence or employees and are not located in any jurisdiction.
SPORNI DAVČNI STALIŠČI, KOLIKOR SE NANAŠATA NA ASI
In sum, ASI and AOE are incorporated in Ireland, but were not tax resident in Ireland during the time that the contested tax rulings were in force.
Leta 1991 je skupina Apple predlagala metodo za določitev čistega dobička irske podružnice družbe Apple Computer Accessories Ltd. (ki je pozneje postala ASI), ki jo je Irish Revenue v davčnem stališču odobrila.
Nor were those companies tax resident in any other tax jurisdiction during that period, since their activities in other jurisdictions and in particular the activities of their head offices, which lacked any physical presence and employees, did not give rise to a taxable presence in the US or any other jurisdiction under the applicable taxation rules.
V skladu s tem stališčem naj bi se čisti dobiček za razporeditev irski podružnici družbe ASI izračunal v višini 12,5 % vseh stroškov poslovanja podružnice [39] brez materiala za nadaljnjo prodajo.
During the time that the contested tax rulings were in force, ASI and AOE could therefore be best described as ‘stateless’ for tax residency purposes.
Leta 2007 je Irish Revenue v novem stališču odobrila spremenjeno metodo za določitev čistega dobička irske podružnice družbe ASI.
FUNCTIONS OF ASI's AND AOE's IRISH BRANCHES AS PRESENTED BY IRELAND AND APPLE
V skladu s tem stališčem naj bi se čisti dobiček za razporeditev irski podružnici družbe ASI izračunal v višini [10–15] % stroškov poslovanja podružnice brez stroškov, kot so odhodki, ki izhajajo iz Applovih hčerinskih družb, in materialni stroški.
Ireland and Apple provided descriptions of the functions performed by the Irish branches of ASI and AOE [18], which were used as a basis to present and support Apple's estimates of the taxable profit of those companies for Irish corporation tax purposes.
SPORNI DAVČNI STALIŠČI, KOLIKOR SE NANAŠATA NA DRUŽBO AOE
Those descriptions are presented in recitals 54 to 57.
Leta 1991 je skupina Apple predlagala metodo za določitev čistega dobička irske podružnice družbe Apple Computer Ltd. (ki je pozneje postala AOE), ki jo je Irish Revenue v davčnem stališču odobrila.
As regards ASI, its Irish branch is mainly responsible for the execution of procurement, sales and distribution activities associated with the sale of Apple products to related parties [19] and third-party customers across the EMEIA and APAC regions [20].
V skladu s tem stališčem naj bi se čisti dobiček, ki ga je mogoče pripisati irski podružnici družbe AOE, izračunal v višini 65 % odhodkov iz poslovanja te podružnice do letnega zneska [60–70] milijonov USD in v višini 20 % njenih odhodkov iz poslovanja, ki presegajo [60–70] milijonov USD.
Key functions within ASI's Irish branch include: procurement of Apple finished goods from third-party and related-party manufacturers [21]; distribution activities associated with the sale of products to related parties in the EMEIA and APAC regions [22]; sales support and distribution activities associated with the sale of products to third party customers across EMEIA [23]; activities of the selling and distribution teams [24], online sales [25]; logistics operations [26]; and operating AppleCare, Apple's after-sales customer support business, which includes responsibility for warranty, managing the repair programs and repair network including telephone support.
Za uporabo te metode je veljala določba, da bi se v primeru, če bi bil celotni dobiček irske podružnice družbe AOE nižji od zneska, izračunanega s formulo, za določitev čistega dobička podružnice uporabil nižji znesek.
ASI's Irish branch also fulfils the purchase orders placed by the APAC local country distribution entities.
Odhodki iz poslovanja, ki so bili uporabljeni v tej metodi, so bili vsi odhodki iz poslovanja, ki jih je imela irska podružnica družbe AOE, vključno z amortizacijo, vendar brez materiala za ponovno prodajo in deleža stroškov za neopredmetena sredstva, ki jih zaračunajo Applove povezane družbe.
Many activities associated with the distribution into this region are performed by related parties (for example, logistics support) under service contracts with ASI's Irish branch.
Lahko se uveljavlja predpisana amortizacija, ki amortizacije, obračunane v izkazih, ne bi smela preseči za več kot [1–10] milijonov USD [40].
In addition, ASI's Irish branch is responsible for monitoring day-to-day management of distribution risks, in particular, inventory, warranty and credit limit risks.
Leta 2007 je Irish Revenue v novem stališču odobrila revidirano metodo za določitev čistega dobička irske podružnice družbe AOE.
Since 1 January 2012, ASI's Irish branch has also been responsible for product localisation functions, which were previously performed by AOE's Irish branch.
V skladu z metodo, odobreno s tem stališčem, je bila davčna osnova irske podružnice enaka (i) [10–15] % stroškov poslovanja podružnice brez stroškov, ki izhajajo iz Applovih hčerinskih družb, in materialnih stroškov, (ii) donosnosti intelektualne lastnine v višini [1–5] % prometa podružnice v zvezi z akumulirano tehnologijo za proizvodni proces irske podružnice ter (iii) odbitku za predpisano amortizacijo za obrate in stavbe, „izračunano in potrjeno na običajni način“.
As regards AOE, its Irish branch is responsible for the manufacturing and assembly of a specialised range of computer products at its facilities in Ireland, including iMac desktops, MacBook laptops and other computer accessories, all of which are manufactured for the EMEIA region [27].
DOKUMENTI, KI JIH JE IMELA NA VOLJO IRISH REVENUE OB IZDAJI SPORNIH DAVČNIH STALIŠČ
AOE's Irish branch supplies all its finished products to related parties.
Naslednji citat je iz zapisa pogovora dne 30. novembra 1990:
The main activities of AOE's Irish branch involve the ongoing execution of the processes required for the manufacture of products, process design and new product setups.
„[Davčni svetovalec skupine Apple] je kot podatek o ozadju omenil, da je skupina Apple zdaj največji delodajalec v območju Corka, saj ima 1000 neposredno zaposlenih, 500 oseb pa dela zanj po pogodbi s podizvajalcem.
Key functions within AOE's Irish branch include: production planning and scheduling [28]; process engineering [29]; production and operations [30]; quality assurance and quality control [31]; and refurbishing operations [32].
Navedel je, da družba trenutno pregleduje svoje delovanje po vsem svetu in želi določiti profitno maržo za svoje irske dejavnosti.
In addition to its core manufacturing activities, AOE's Irish branch also provides shared services to other Apple group companies in the EMEIA region, with regard to finance (accounting, payroll and accounts payable services), information systems and technology and human resources.
[Davčni svetovalec skupine Apple] je predložil računovodske izkaze, pripravljene za irsko podružnico za obračunsko obdobje, ki se je končalo 29. septembra 1989, iz katerih je bil razviden čisti dobiček 270 milijonov USD pri prometu 751 milijonov USD.
AOE's Irish branch develops Apple-specific process and manufacturing expertise [33] and uses that expertise to support Apple third-party manufacturers and distribution centres from time to time.
Navedeno je bilo, da nobena irska družba, ki kotira na borzi, ni imela podobne stopnje čistega dobička.
AOE's Irish branch is also responsible for monitoring the day-to-day management of manufacturing and inventory risks.
Po mnenju [davčnega svetovalca skupine Apple] dobiček izhaja iz treh virov: tehnologije, trženja in proizvodnje.
Until 1 January 2012, the engineering team within AOE's Irish branch was also responsible for localising Apple products for local markets and executing engineering test programs related to Apple products and software (for example, new software releases) [34].
Na irsko podružnico se nanaša samo proizvodni element.
Since January 2012, this function has been performed by ASI's Irish branch.
[Irish Revenue] je opozorila, da je v predlagani shemi kritična raven zaračunane pristojbine.
ASI's OPERATIONS IN THE EMEIA REGION
Ob predpostavki, da skupina Apple ustvari dobiček 100 milijonov £, bo sprejemljivo, da se 30–40 milijonov USD (ali drug izpogajani znesek) lahko pripiše proizvodni dejavnosti.
ASI sells goods in the EMEIA region.
Če pa bi družba doživela upad gospodarske uspešnosti in bi ustvarila manjši dobiček od 30–40 milijonov USD, bi se v tem primeru ves dobiček pripisal [sic] proizvodni dejavnosti.
ASI did not declare a permanent establishment [35] in the EMEIA tax jurisdictions where those goods are sold.
Predlog je v bistvu ta, da se bo ves dobiček, za katerega velja zgornja meja 30–40 milijonov USD, pripisal proizvodni dejavnosti.
Sales are concluded between the clients in different Member State tax jurisdictions and ASI (and ADI) through third-party resellers and Apple retail and online stores.
[Irish Revenue] je prosila [davčnega svetovalca skupine Apple], naj pove, ali obstaja kakšna podlaga za znesek 30–40 milijonov USD, in ta je priznal, da za ta znesek ni nobene strokovne podlage.
ASI concludes sales contracts by obtaining authorised signatures, and ASI Irish Branch employees execute sales and resolve supply and other issues with customers [36].
Vendar je bil znesek tako visok, da je upal, da bo prepoznan kot dobronameren predlog.
Sales of ASI are concluded upon signature of an authorised representative [37].
Ker tega zneska ni bilo mogoče oceniti ločeno, se je [davčni svetovalec skupine Apple] obvezal, da bo pridobil podrobnosti o dejanskih stroških, ki jih je mogoče pripisati irski podružnici.“
For illustration purposes, [80-85] % of ASI's and ADI's total third-party sales revenues in 2014, as determined for Apple's internal reporting [38], was derived from sales within the Union, whereas sales in the overall region of Europe represented [90-95] % of the total third-party sales revenue and sales in the Middle East accounted for [5-10] % of total third-party sales revenue.
Naslednji citat je iz zapisa sestanka dne 3. januarja 1991:
THE CONTESTED TAX RULINGS
„po mnenju [davčnega svetovalca skupine Apple] je bilo jasno, da se družba ukvarja z določanjem transfernih cen.
In 1991, a method for determining the net profit of the Irish branch of Apple Computer Accessories Ltd (which later became ASI) was proposed by Apple and endorsed by Irish Revenue in a tax ruling.
Nobena družba na irski borzi se ni približala podobnemu rezultatu.
According to that ruling, the net profit to be allocated to ASI's Irish branch would be calculated as 12,5 % of all branch operating costs [39], excluding material for resale.
Revenue ni bila pripravljena dokončno sklepati, ali se je družba ukvarjala z določanjem transfernih cen, temveč se je bila pripravljena pogovarjati o višini dobička za irsko podružnico na podlagi odstotnega deleža dejanskih stroškov, ki jih je mogoče pripisati irski podružnici.
In 2007, a modified method for determining the net profit of ASI's Irish branch was endorsed by Irish Revenue in a new ruling.
Predlog pred sestankom je bil, da bi dobiček, ki bi ga bilo mogoče pripisati irski podružnici, zajemal stroške in [30–40] milijonov USD in da predpisana amortizacija ne bi presegala [10–20] milijonov, tako da bi se irski davek obračunal na [20–30] milijonov USD.
According to that ruling, the net profit to be allocated to ASI's Irish branch would be calculated as equal to [10-15] % on branch operating costs, excluding costs such as charges from Apple affiliates and material costs.
Na podlagi računovodskih izkazov za obračunsko obdobje, ki se je končalo 30. septembra 1990, je dobiček [30–40] milijonov USD predstavljal 46 % stroškov, ki jih je mogoče pripisati irski podružnici.
THE CONTESTED TAX RULINGS INSOFAR AS THEY RELATE TO AOE
Opozorjeno je bilo, da ta vrednost močno presega vrednost [10–15] %, ki jo je običajno mogoče pripisati stroškovnemu centru, čeprav je bilo brez težav priznano, da je vrednost [10–15] % nepomembna v povezavi z računalniško industrijo.
In 1991, a method for determining the net profit of the Irish branch of Apple Computer Ltd (which later became AOE) was proposed by Apple and agreed by Irish Revenue in a tax ruling.
Opozorjeno je bilo, da lahko v nekaterih panogah in zlasti v farmacevtski industriji dodatek doseže 100 %.
According to that ruling, the net profit attributable to AOE's Irish branch would be calculated as 65 % of that branch's operating expenses up to an annual amount of USD [60-70] million and 20 % of its operating expenses in excess of USD [60-70] million.
Vendar pa je bilo priznano, da farmacevtska in računalniška industrija nista neposredno primerljivi.
The application of that method was subject to the proviso that if the overall profit of AOE's Irish branch was less than the figure resulting from the formula, that lower figure would be used for determining the branch's net profits.
Po dodatnih razpravah je bilo doseženo soglasje, da se ob zadovoljivem rezultatu v zvezi z vprašanjem predpisane amortizacije sprejme 65-odstotni dodatek na stroške, ki jih je mogoče pripisati irski podružnici.
A capital allowance can be claimed, which should not exceed by USD [1-10] million the depreciation charged in the accounts [40].
[…] Na podlagi dodatnih razprav je bilo dogovorjeno, da se bo izračunavanje predpisane amortizacije pretvorilo v irske funte [41] in da se bo normalna stopnja obrabe [42] knjižila za vsa leta.
In 2007, a revised method for determining the net profit of AOE's Irish branch was endorsed by Irish Revenue in a new ruling.
Poleg tega je bilo dogovorjeno, da je vrednost, ki jo lahko družba uveljavlja, omejena na znesek, ki amortizacijo, obračunano v računovodskih izkazih, presega za največ [1–10] milijonov USD.
According to the method endorsed by that ruling, the tax base of the Irish branch was equal to (i) [10-15] % of branch's operating costs, excluding costs such as charges from Apple affiliates and material costs, (ii) an IP return of [1-5] % of branch turnover in respect of the accumulated manufacturing process technology of the Irish branch and (iii) a deduction for the capital allowances for plant and buildings ‘computed and allowed in the normal manner’.
Na podlagi seznama stroškov, predloženega za obdobje, ki se je končalo 30. septembra 1990, bi to zagotovilo, da bi dobiček, na katerega bi se obračunal irski davek, znašal [30–40] milijonov USD.
DOCUMENTS AVAILABLE TO IRISH REVENUE WHEN ISSUING THE CONTESTED TAX RULINGS
[…] Nato so razpravljali o formatu računovodskih izkazov, ki jih je treba predložiti.
The documents provided by Ireland as constituting all essential elements supporting the 1991 ruling include three letters (dated 12 October 1990, 5 December 1990 and 16 January 1991) and two faxes (dated 2 January 1991 and 24 January 1991) from [Apple's tax advisor], as tax advisor of Apple (hereinafter: ‘Apple's tax advisor’); one note of an interview dated 30 November 1990 and one note of a meeting dated 3 January 1991 prepared by Irish Revenue; and a letter from Irish Revenue dated 29 January 1991 which confirms that the letters from Apple's tax advisor correctly reflect the method for determining the profits to be allocated to the Irish branches of ASI and AOE as agreed at the meeting on 3 January 1991.
Predlog o predložitvi seznama stroškov ni bil sprejet.