natgillin/translations-raw huggingface dataset:
According to Section 21A TCA 97, a 25 % tax rate applies to income taxable under Schedule D, case III, IV and V. These cases include amongst others passive income such as interest, royalties and rental income.
V skladu z dopisom Irske z dne „17. novembra 2014 je skupina Apple posredovala analizo [davčnega svetovalca skupine Apple] […].
Irish Revenue, Guidance on revenue opinions on classification of activities as trading, Available at: http://www.revenue.ie/en/tax/ct/basis-charge.html
Kolikor je Irska s tem seznanjena, Komisija v nobeni fazi ni ugovarjala tej analizi niti ni izrazila nestrinjanja z njo.“
Guidance on revenue opinions on classification of activities as trading, p. 3.
Zadeva C-446/03, Marks & Spencer proti Halsey, EU:C:2005:763.
See Section 129 TCA 97.
Sklep poročila je, da „je na podlagi izvajanja funkcij, ki niso funkcije podružnic in jih izvajajo funkcije, pristojne za odločanje, prek upravnih odborov družb AOE in ASI, ki delujeta zunaj Irske, povezane pa so z udeležbo v SODS, razvojem in upravljanjem intelektualne lastnine, uvajanjem novih izdelkov, določanjem cen, sklepanjem pogodb, prevzemanjem in financiranjem ključnih poslovnih tveganj ter lastništvom in financiranjem pomembnih dragocenih neopredmetenih sredstev, primerno označiti funkcije družb AOE in ASI, ki niso funkcije podružnic, za funkcije podjetnika in dejanskega lastnika intelektualne lastnine skupine Apple zunaj Amerik“.
Notes for Guidance — Taxes Consolidation Act 1997 — Finance Act 2014 Edition — Part 2, page 24.
Postopek v dveh korakih, ki ga opisuje ad hoc poročilo PwC, ni enak pristopu v dveh korakih, ki je predstavljen v poročilu OECD o pripisovanju dobička, kljub sklicevanju davčnega svetovalca na odobreni pristop OECD.
A non-resident company which does not carry on a trade in the State through a branch or agency is chargeable to income tax in respect of income arising from sources within the State.
Opravljena funkcijska analiza ne opredeljuje funkcije, pristojne za odločanje, na sedežih družb ASI in AOE ali v irskih podružnicah.
Where a non-resident company has a branch or agency within the State, it is to be charged to income tax and not to corporation tax on income not attributable to the branch or agency.
Namesto tega se sklicuje na višje izvršne direktorje, ki so v ZDA.
Similarly, capital gains tax is levied on the chargeable gains of a non-resident company where it has no branch or agency in the State or where, if it has a branch or agency in the State, the gains are not attributable to the branch or agency.
Popolni seznam 52 družb, ki jih je družba PwC uporabila za primerjavo, je naslednji: IRES – S.P.A., ACTIVA DISTRIBUCIO D'ELECTRODOMESTICS, SA, AVESTA, ELECTRODOMESTICS CANDELSA, SA, ELETTROLAZIO S.P.A., B2BIRES S.R.L., M HERMIDA INFORMATICA SA, TEDUIN SA, PROFESSIONNAL COMPUTER ASSOCIES FRANCE, EUROP COMPUTER PERFORMANCE, DACOM S.P.A., COM 2 NETWORKS, ALLNET.ITALIA S.P.A., RECO S.P.A., INFOWORK TECNOLOGY SL, LINEA 2000, COMPONENTES ELECTRICOS MERCALUZ SA, ΕΝΑΡΞΙΣ ΔΥΝΑΜΙΚΑ ΜΕΣΑ Ε.Π.Ε., SIAM S.R.L., COMERCIANTES DE ELECTRODOMESTICOS CORDOBESES SA, EARPRO SA, REMLE, SA, CONFIG, INTERDAS S.P.A., SANGHA FRANCE, SUMELEC NAVARRA SL, APRA S.P.A., COMERCIANTES DE ELECTRODOMESTICOS DE VALENCIA SA, VERE 85 SA, APLICACIONES TECNOLOGICAS SA, DIGIT ACCESS, AMSTESO ELECTRIC LIMITED, OLISYS, TECNOTEL ITALIA S.R.L.
Ireland has been an OECD Member since 17 August 1961.
Glej zadevo C-399/08 P, Komisija proti Deutsche Post, EU:C:2010:481, točka 38 in navedena sodna praksa.
Tax administrations and legislators are aware of this problem and tax legislation generally allows the tax administration to correct tax declarations of integrated companies that incorrectly apply transfer prices, by substituting prices which correspond to a reliable approximation of those agreed to by independent companies negotiating under comparable circumstances at arm's length.
Glej zadevo C-399/08 P, Komisija proti Deutsche Post, EU:C:2010:481, točka 39 in navedena sodna praksa.
See Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, OECD, 22 July 2010.
Glej združeni zadevi C-106/09 P in C-107/09 P, Komisija proti Government of Gibraltar in Združenemu kraljestvu, EU:C:2011:732, točka 72 in navedena sodna praksa.
An earlier version of these guidelines was approved by the OECD Council on 13 July 1995 (hereinafter: the ‘OECD 1995 TP Guidelines’).
Glej zadevo C-169/08, Presidente del Consiglio dei Ministri, EU:C:2009:709, točka 58.
See 2010 Report on the Attribution of Profits to Permanent Establishments, approved by the OECD Council of 22 July 2010.
Glej zadevo 730/79, Phillip Morris, EU:C:1980:209, točka 11, in združene zadeve T-298/97, T-312/97 itd., Alzetta, EU:T:2000:151, točka 80.
Point 14 Section B-3 (i), p. 14 of the 2010 OECD Profit Attribution Report.
Zadeva C-172/03, Heiser, EU:C:2005:130, točka 55 (poudarek dodan).
Paragraph 1.42 of the 2010 OECD TP Guidelines states: ‘In transactions between two independent enterprises, compensation usually will reflect the functions that each enterprise performs (taking into account assets used and risks assumed).
Glej tudi zadevo C-494/06 P, Komisija/Italija in Wam, EU:C:2009:272, točka 54 in navedena sodna praksa, ter zadevo C-271/13 P, Rousse Industry/Komisija, EU:C:2014:175, točka 44.
Therefore, in determining whether controlled and uncontrolled transactions or entities are comparable, a functional analysis is necessary.
Združene zadeve C-71/09 P, C-73/09 P in C-76/09 P, Comitato „Venezia vuole vivere“ in drugi/Komisija, EU:C:2011:368, točka 136.
This functional analysis seeks to identify and compare the economically significant activities and responsibilities undertaken, assets used and risks assumed by the parties to the transactions.’
Glej tudi zadevo C-156/98, Nemčija/Komisija, EU:C:2000:467, točka 30 in navedena sodna praksa.
See point 1.20 of the 1995 TP Guidelines ‘In dealings between two independent enterprises, compensation usually will reflect the functions that each enterprise performs (taking into account assets used and risks assumed) Therefore, in determining whether controlled and uncontrolled transactions or entities are comparable, comparison of the functions taken on by the parties is necessary.
Zadeva C-39/94, SFEI in drugi, EU:C:1996:285, točka 60; zadeva C-342/96, Španija proti Komisiji, EU:C:1999:210, točka 41.
Point 15 Section B-3 (i), p. 14 of the 2010 OECD Profit Attribution Report.
Glej na primer zadevo C-387/92, Banco Exterior de España, EU:C:1994:100.
Point 13 Section B-3 (i), p. 14 of the 2010 OECD Profit Attribution Report.
Glej zadevo C-66/02 Italija proti Komisiji, EU:C:2005:768, točka 78; zadevo C-222/04, Cassa di Risparmio di Firenze in drugi, EU:C:2006:8, točka 132; zadevo C-522/13, Ministerio de Defensa in Navantia, EU:C:2014:2262, točke 21 do 31.
Point 17 Section B-3 (i), p. 14 of the 2010 OECD Profit Attribution Report.
Glej tudi točko 9 Obvestila Komisije o uporabi pravil o državni pomoči za ukrepe, ki zadevajo neposredno obdavčitev ustvarjenega dohodka, UL C 384, 10.12.1998, str. 3.
Regarding marking intangibles, point 97 of D-2(iii)(c)(3)A(iii) of the 2010 OECD Profit Attribution Report indicated that ‘the fundamental principles as regards marketing intangibles are the same as for trade intangibles.’
Glej zadevo C-270/15 P, Belgija proti Komisiji, EU:C:2016:489, točka 49, in zadevo C-15/14 P, Komisija proti MOL 'EU:C:2015:362, točka 60.
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.’
Glej zadevo T-385/12 Orange proti Komisiji EU:T:2015:117, točka 53.
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.
Skupina Apple v stališčih k sklepu o začetku postopka trdi, da je treba pogoja za ugotovitev državne pomoči, ki se nanašata na prednost in selektivnost, presojati ločeno, saj sta povezana z različnima vidikoma pojma državne pomoči.
To date, practical experience has shown that in the majority of cases, it is possible to apply traditional transaction methods.’
Ker pa se ta sklep nanaša na ukrep individualne pomoči in bi ločitev teh dveh pogojev privedla do nepotrebnega podvajanja, se je Komisija odločila, da obstoj prednosti preuči skupaj z drugim korakom analize selektivnosti.
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.
Glej zadevo C-172/03, Heiser, EU:C:2005:130, točka 40.
The choice of the tested party should be consistent with the functional analysis of the transaction.
Glej združene zadeve od C-78/08 do C-80/08, Paint Graphos in drugi, EU:C:2011:550.
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.’.
Glej združene zadeve od C-78/08 do C-80/08, Paint Graphos in drugi, EU:C:2011:550, točka 65.
Paragraph 3.43 of the 1995 OECD TP Guidelines contains a comparable description.
Glej tudi združene zadeve od C-78/08 do C-80/08, Paint Graphos in drugi, EU:C:2011:550, točka 50.
See operational part of the Opening Decision (Section 4).
Glej uvodno izjavo 69.
Disclosure: includes in 2006 dividend of USD 1250 million paid by ASI to AOE and from AOE to AOI, in 2010, 2011, 2012, 2013 and 2014, income from group undertakings amounted to USD 6575 million, USD 6253 million, USD [14500 – 15000] million, USD [5000 – 5500] million and USD [1500 – 2000] million respectively.
Glej uvodno izjavo 70.
The turnover figures over 2008 were restated from turnover USD 116696 and COGS (USD 19587) to turnover USD 411802 and COGS (USD 314693).
Glej uvodno izjavo 72.
See Commission's letter of 11 November 2015, recital 27.
Glej uvodno izjavo 73.
The tax for which ASI was liable to the Irish tax authorities was set in euros and amounted to around EUR 4,8 million in 2009, EUR 4,8 million in 2010, EUR 7,3 million in 2011, EUR [1-10] million in 2012, EUR [0,7-0,8] million in 2013 and EUR [0,9-1] million in 2014, see letter by Apple dated 22 April 2016, p. 8-9.
Glej uvodno izjavo 76.
Amounting to around […] and […] for 2013 and 2014 respectively, see letter by Apple dated 22 April 2016, p. 10.
Glej uvodno izjavo 71.
The resulting Italian corporate income tax liability of ASI amounted to around EUR [20-30] million in 2009, EUR [40-50] million in 2010, EUR [50-60] million in 2011 and EUR [30-40] million in 2012, see letter by Apple dated 22 April 2016, p. 10.
To velja za družbi ASI in AOE, pri katerih je treba dobiček obeh družb razporediti med podružnicama, ki sta davčni rezidentki na Irskem, in upravama, ki nista davčni rezidentki v tej državi, čeprav v posebnem primeru teh družb ni vpletena nobena druga jurisdikcija, saj upravi nista davčni rezidentki nikjer.
However these amounts have not been recorded in the accounts of ASI presented in Table 1, as the accounts have been issued prior to the assessment by the Italian tax authorities.
Stališča skupine Apple k sklepu o začetku postopka, točka 209.
Ireland did not inform the Commission of a restatement of the accounts of ASI to date.
Odločba Komisije 2009/809/ES z dne 8. julija 2009 o shemi Groepsrentebox, ki jo namerava uvesti Nizozemska (C 4/07 (ex N 465/06)) (UL L 288, 4.11.2009, str. 26) (v nadaljnjem besedilu: odločba Groepsrentebox).
The corporate income tax liability of AOE in Singapore amounted to SGD 42136, SGD 1810 and SGD 535 for the years 2009, 2010 and 2011, respectively, see letter of Apple of 22 April 2016, p. 10.
Glej zadevo C-100/15 P, Netherlands Maritime Technology Association proti Komisiji, EU:C:2016:254“ točka 110, in zadevo C-138/09, Todaro Nunziatina & C., EU:C:2010:291, točka 21.
This component amounts to USD [20-30] thousand for AOE over the period 2003-2013, see letter by Ireland dated 15 April 2015, p. 4.
Ta shema je določala, da se pozitivna razlika med obrestmi, prejetimi za posojila znotraj skupine, in obrestmi, plačanimi v okviru transakcij financiranja znotraj skupine, v „skupinskem paketu obresti“ obdavči po stopnji 5 %, namesto 25,5 %, kolikor je takrat znašala standardna stopnja davka od dohodkov pravnih oseb.
As regards ASI this component of interest income from the property of the Irish branch amounts to USD [70-80] million over the period 2003-2013, see letter by Ireland dated 15 April 2015, p. 2 and comments by Ireland to the Opening Decision of 5 September 2014, Folder 3.
Odločba Groepsrentebox, uvodna izjava 85.
The respective amounts for 2014 have not been established yet according to Ireland at the date of the Irish letter of 15 April 2015.
Odločba Groepsrentebox, uvodna izjava 101.
Letter from Ireland of 15 April 2015, p. 3.
Odločba Groepsrentebox, uvodna izjava 107.
Small differences can be observed between the tax reported in the accounts, presented in Table 1 and Table 2 and in the tax returns, this can be due to currency fluctuations or time period variations in reporting.
Glej uvodno izjavo 251.
Apple defines channel partners as third-party distributors and retailers who purchase Apple's products for onward resale.
Glej dopis Irske z dne 4. maja 2015, str. 3.
See overview of the minutes of Board meetings held during Directorship of Tim Cook, as provided by Apple to the US Senate permanent subcommittee on investigations in the course of the hearing on Apple, APL-PSI-000342/000343.
Stališča skupine Apple k sklepu o začetku postopka, točki 137 in 210.
Full Time Equivalent (FTE) is the hours worked by one employee on a full-time basis, it indicates the number of employees, counting part-time employees, proportionately to their hours worked.
Glej zlasti oddelek 21(1) TCA 97.
According to the information submitted by Apple to the US Senate Permanent Subcommittee, the principal activity of the Singapore branch and its predecessors until 2003 was the manufacture of microcomputers, computer components and peripherals.
Družbe rezidentke je treba obdavčiti na podlagi svetovnega dohodka le v primeru drugega dohodka, in sicer dohodka v obliki dividend ali obresti, medtem ko družbe nerezidentke – posledično – sploh ne bodo obdavčene.
The Singapore Branch was a party to the CSA to obtain and retain the rights to manufacture and distribute Apple products.
Zadeva C-311/97, Royal Bank of Scotland, EU:C:1999:2664, točka 29.
After 2003 and until 2009, the Singapore Branch acted as a service provider to Apple affiliates in the APAC region.
Zadeva C-253/03, CLT-UFA, EU:C:2006:129, točka 29.
These services included finance support, information systems and technology support, and supply chain and logistics management, see APL-PSI-000234.
Glej na primer dopis Irske z dne 17. julija 2015, točki 32 in 33.
Letter from Ireland of 4 May 2015.
Glej v zvezi s tem zadevo C-253/03, CLT-UFA 'EU:C:2006:129, točka 33: „[…] za dobiček podružnice [je treba] uporabiti davčno stopnjo, ki je enaka skupni davčni stopnji, ki bi se v enakih okoliščinah uporabila v primeru razdelitve dobička hčerinske družbe družbi materi.“ Glej tudi združene zadeve od C-78/08 do C-80/08, Paint Graphos in drugi, EU:C:2011:550, točka 50.
Letter from Apple of 4 May 2015.
Dopis Irske z dne 9. julija 2013, Priloga 1, str. 9.
Note 6, 7 or 8 to the Annual Accounts of ASI for FY 2004-2013.
Stališča Irske k sklepu o začetku postopka, točka 21.
On 5 September 2014, Ireland provided the CSA between Apple Inc, ASI and AOE effective as of 30 September 2007.
Pripombe skupine Apple k sklepu o začetku postopka, točki 154 in 155: „Oddelek 25 TCA zahteva pripis dobička podružnici“.
Section B.5 of the Agreement to Sub-Transfer Intangible Property of 1 December 1980.
Glej združeni zadevi C-182/03 in C-217/03, Belgija in Forum 187 ASBL proti Komisiji, EU:C:2006:416, točka 81; združeni zadevi C-106/09 P in C-107/09 P Komisija proti Government of Gibraltar in Združenemu kraljestvu, EU:C:2011:732; zadevo C-417/10 3M Italia EU:C:2012:184, točka 25, in sklep v zadevi C-529/10 Safilo EU:C:2012:188, točka 18.
Section 1.7 of the CSA of 30 September 2007.
Glej tudi zadevo T-538/11 Belgija proti Komisiji, EU:T:2015:188, točka 66.
Section 1.12 of the CSA of 30 September 2007.
Glej združeni zadevi C-182/03 in C-217/03 Belgija in Forum 187 ASBL proti Komisiji EU:C:2006:416.
See recital F of the CSA of 26 September 1999 and recital G of the CSA of 30 September 2007.
Odločba Komisije 2003/757/ES z dne 17. februarja 2003 o shemi državne pomoči, ki jo je Belgija namenila centrom za usklajevanje s sedežem v Belgiji (UL L 282, 30.10.2003, str. 25).
Section IV (A) of the CSAs of 26 September 1992 and 1999.
Glej združeni zadevi C-182/03 in C-217/03, Belgija in Forum 187 ASBL proti Komisiji, EU:C:2006:416, točki 96 in 97.
Section 5.2 and 5.3 of the CSA of 30 September 2007, 5 January 2009 and 29 September 2013.
Podobno skupina Apple v pripombah k sklepu o začetku postopka v točkah 154 in 155 trdi, da je treba pri razporejanju dobička na podlagi oddelka 25 TCA 97 podružnico obravnavati kot „samostojen gospodarski subjekt“.
Exhibit B to the CSA of 2009 and Exhibit B to the CSA of 2013.
Stališča Irske k sklepu o začetku postopka, točka 38 in naslednje.
Letter from Apple of 22 April 2016, p. 15-16.
Stališča skupine Apple k sklepu o začetku postopka, točka 228 in naslednje.
Apple indicated that pursuant to Section 5.4 of the 2007 CSA and similar provisions of other CSAs, Apple Inc. retained the sole right and responsibility to control all actions to protect Apple's IP.
Komisija je že v sklepu o začetku postopka jasno navedla, da smernic OECD za določanje transfernih cen ni uporabila kot pravni vir, ampak se je na te smernice oprla kot na referenčni dokument, medtem ko je hkrati napotovala na neodvisno tržno načelo, kot ga razlaga Sodišče.
Therefore, all actions with respect to IP protection are initiated, managed and executed form the US (see Apple's letter of 22 April 2016, p. 7).
Najprej je namreč opisala smernice OECD za določanje transfernih cen in neodvisno tržno načelo, nato pa je v uvodni izjavi 57 navedla, da bo „ob upoštevanju teh splošnih ugotovitev preučila, ali se sporni davčni stališči skladata z neodvisnim tržnim načelom“.
It is not clear in view of this fact why the boards of ASI and AOE have been granting the power of attorney in respect of the protection of the IP, as the two companies would not have any right in this respect under the CSA in the first place.
Stališča Irske k sklepu o začetku postopka, točka 43.
AOE's board of directors agreed to enter into the 2013 CSA in the meeting on […] August 2014, held by telephone.
V točki 42 stališč Irske k sklepu o začetku postopka, v katerih je napoteno na sodbo irskega vrhovnega sodišča (Supreme Court), je navedeno: „V skladu z ustaljenim pravnim pravilom se državljanu ne naloži plačilo davkov, če taka obveznost ni jasno navedena v besedilu zakonske določbe“ (sodba v zadevi Texaco (Ireland) Ltd. proti Murphy (Inspector of Taxes) [1991] 2 Irish Reports 449, na 454 (Supreme Court).
The financial years of ASI and AOE run until end September of each year.
Glej združeni zadevi C-182/03 in C-217/03, Belgija in Forum 187 ASBL proti Komisiji, EU:C:2006:416“ točka 81.
USD [100-200] million in 2011, USD [10-20] million in 2010 and USD [1000-10000] in 2009, see statutory accounts of ADI for the respective periods.
Glej oddelek 8.2.2.2.
Submission of Ireland of 29 January 2016, p. 8-9.
Glej oddelek 8.2.2.3.
According to Ireland the allocation is made on an arm's length basis in accordance with applicable US Transfer Pricing statutes and regulations, see submission of Ireland of 29 January 2016, p. 3.
Glej na primer stališča Irske k sklepu o začetku postopka, str. 7, v skladu s katerimi je „[upravitelj prihodka, ki je določil osnovo za razporejanja dobička za leto 1991,] ključen pomen pripisal dejstvu, da irski podružnici nimata nobene pravice do intelektualne lastnine skupine Apple niti nobenega interesa zanjo, ta lastnina pa je bila pomemben vir dohodka zadevnih družb“.
According to the Marketing Service Agreement, the service fee payable by ASI to Apple Inc. under the agreement is in principle equal to [100-150] % of the ‘reasonable costs incurred’ and in some cases to [50-100] % of such costs, see Marketing Service Agreement p. 3.
Glej tudi odlomek iz razgovora dne 30. novembra 1990, naveden v uvodni izjavi 64, v katerem je ugotovljeno, da se „po mnenju [davčnega svetovalca skupine Apple] dobiček dosega iz treh virov: tehnologije, trženja in proizvodnje.
Submission of Ireland of 29 January 2016, p. 3.
Na irski podružnici se navezuje le proizvodni element.“
The Accrued Warranty […] Support is another large balance sheet item […].
Glej uvodno izjavo 329.
See recital 12.
Glej uvodni izjavi 159 in 200.
See Section 39 of the Finance (No 2) Act 2013 of 18 December 2013, Amendment of Section 23A of Principal Act (company residence).
Glej uvodne izjave 113, 185, 195 in 213.
See recital 13.
Glej odstavek 1.42 smernic OECD za določanje transfernih cen iz leta 2010, naveden v opombi 61.
See recital 27.
Kljub temu so lahko vzpostavljeni ločeni računovodski izkazi za namene internega poročanja, čeprav ne pomenijo pravno zavezujoče razmejitve morebitnih terjatev do sredstev, zato v primeru takih računovodskih izkazov niso potrebne zunanje revizije ali preverjanja.
See recital 138.
Vendar v obravnavani zadevi ni obstajala niti taka informativna interna razmejitev ali pa v času, ko je bilo zaprošeno za sporni davčni stališči, ni bila predložena Irski.
Performance and profitability is often measured using ratios presented as ‘margins’ or ‘mark-ups’.
Irska je potrdila, da družba ASI Irish Revenue ni predložila ločenih računovodskih izkazov za upravo in podružnico.
The method agreed in the contested tax rulings is referred to by Ireland as consisting of a ‘mark-up’ on operating costs, whereby the tax base is equal to the agreed percentage.
Enako je veljalo za družbo AOE.
In its comments on the Opening Decision, Apple refers to a ‘margin’ on operating costs instead of a ‘mark-up’.
Glej uvodno izjavo 101.
Both terms are used interchangeably in this Decision, unless otherwise specified.
Glej tudi točko 14 oddelka B-3 (i), str. 14, poročila OECD o pripisovanju dobička iz leta 2010: „Kar zadeva nepovezana podjetja, se to, katero podjetje je lastnik sredstev in katero prevzame tveganje, določi s pravno zavezujočimi pogodbami ali drugimi preverljivimi pravnimi dogovori.
The Berry Ratio is defined as the ratio of gross profit to total operating expenses.
Podobno velja za povezana podjetja, če te pogodbe ali pravni dogovori odražajo dejansko stanje, na katerem temeljijo […] Podobno pri ločenih podjetjih običajno ni nobenih težav pri določanju, katero podjetje je imetnik katerega kapitala.
Reference is made by the tax advisor to paragraphs 2.100-2.102 of the OECD TP Guidelines.
Po drugi strani je dejanski in pravni položaj v primeru stalnih predstavništev tak, da s pravnega vidika ne obstaja en sam del podjetja, ki bi bil lastnik sredstev, prevzemnik tveganj in imetnik kapitala ali bi sklepal pogodbe z ločenimi podjetji.
In the case of a distributor who sells goods to other related-party distributors, the only value-adding function is the logistics of distributing the goods; the cost of goods is merely passed on to the subsequent purchaser of the product.
Pravni položaj tako v primeru stalnih poslovnih enot ni v pomoč, saj člen 7(2) zahteva, da se taka enota obravnava, kot da je ločeno in neodvisno podjetje, ki opravlja lastne funkcije, prevzema lastna tveganja in je sama lastnica sredstev ali jih sama uporablja.