natgillin/translations-raw huggingface dataset:
any trading income arising directly or indirectly through or from the branch or agency;
Po tem pristopu se stalnim poslovnim enotam razporedi tisti dobiček, ki bi ga stalna poslovna enota ustvarila pod običajnimi tržnimi pogoji, če bi bila „samostojno in ločeno“ podjetje, ki opravlja enake ali podobne naloge pod enakimi ali podobnimi pogoji ob upoštevanju opravljenih nalog, vloženih sredstev in tveganj, ki jih prevzame družba nerezidentka prek stalne poslovne enote in prek drugih delov te družbe, kot je navedeno v členu 7(2) vzorčne konvencije OECD.
any income from property or rights used by, or held by or for, the branch or agency; and
RAZPOREDITEV DOBIČKA PODRUŽNICI NA PODLAGI FUNKCIJE OSEBJA, PRISTOJNEGA ZA ODLOČANJE, V ODOBRENEM PRISTOPU OECD V DVEH KORAKIH
chargeable gains attributable to the branch or agency.
V poročilu OECD o pripisovanju dobička iz leta 2010 je opisan odobreni pristop OECD k uporabi neodvisnega tržnega načela, ki ga opisujejo smernice OECD o določanju transfernih cen v okviru razporeditve dobička stalni poslovni enoti.
Section 25 TCA 97 was preceded by Sections 8(1) and 8(2) of the Corporation Tax Act 1967, which read:
V skladu s smernicami OECD o določanju transfernih cen je razporeditev dobička med povezanimi družbami odvisna od opravljenih funkcij, prevzetih tveganj in sredstev, ki jih je vložila vsaka družba [62].
A company not resident in the State shall not be within the charge to corporation tax unless it carries on a trade in the State through a branch or agency but, if it does so, it shall, subject to any exceptions provided for by this Act, be chargeable to corporation tax on all its chargeable profits wherever arising.
Za razporeditev dohodka med družbo in njeno stalno poslovno enoto odobreni pristop OECD dopolnjuje funkcijsko analizo iz člena 9(1) vzorčne konvencije OECD s prvim korakom, ki obravnava dejstvo, da sredstva, tveganja, kapital ter pravice in obveznosti, ki izhajajo iz transakcij med različnimi deli iste družbe, pravno pripadajo družbi kot celoti in ne posameznemu delu družbe ter da ni transakcij med družbami, ki so različne pravne osebe, vendar spadajo v isto skupino [63].
For purposes of corporation the chargeable profits of a company not resident in the State but carrying on a trade there through a branch or agency shall be
Odobreni pristop OECD je torej sestavljen iz analize v dveh korakih, v skladu s katero se dohodek razporedi stalni poslovni enoti.
any trading income arising directly or indirectly through or from the branch or agency (but so that this paragraph shall not include distributions received from companies resident in the State); […]’
Prvi korak tega pristopa je oblikovanje podmene, da je stalna poslovna enota samostojno in ločeno podjetje „ki se ukvarja z enakimi ali podobnimi dejavnostmi pod enakimi ali podobnimi pogoji, ob upoštevanju opravljenih funkcij, vloženih sredstev in prevzetih tveganj tega podjetja prek stalne poslovne enote in prek drugih delov podjetja“ [64].
Companies that are not resident in Ireland and do not trade through a branch or agency in Ireland are only liable to income tax on any Irish-source income and to capital gains tax on gains arising on the disposal of certain Irish assets (principally Irish land) [56], subject to any treaty relief that may be available.
V tem okviru se uvaja pojem „funkcije osebja, pristojnega za odločanje“.
According to Ireland, that insertion was the first time that Irish tax law formally recognised the application of the ‘arm's length principle’ as laid down in Article 9 of the OECD Model Tax Convention on Income and on Capital (hereinafter: the ‘OECD Model Tax Convention’) and elaborated upon in the OECD's Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (hereinafter: the ‘OECD TP Guidelines’).
UGOTOVITVE V ZVEZI Z UPORABO ODOBRENEGA PRISTOPA OECD ZA NEOPREDMETENA SREDSTVA
Part 35A applies to arrangements entered into between associated persons (companies).
Oddelek D-2(iii)(c) poročila OECD o pripisovanju dobička iz leta 2010 se nanaša na razporeditev neopredmetenih sredstev stalnim poslovnim enotam.
However, based on the definition of a ‘person’ in Ireland's domestic tax legislation, any arrangement entered into between a head office and its branch does not fall within the scope of Part 35A.
V zvezi z interno razvitimi neopredmetenimi sredstvi, vezanimi na prodajno funkcijo, točka 86 poročila določa, da se odvisno od modela poslovne organizacije podjetij „aktivno odločanje in upravljanje pogosto lahko prenašata po celotnem podjetju.
GUIDANCE ON TRANSFER PRICING AND PROFIT ALLOCATION TO PERMANENT ESTABLISHMENTS
Pojavlja se vprašanje, ali morda enako velja za razvoj neopredmetenih sredstev ali pa je bolj verjetno, da funkcije osebja, pristojnega za odločanje, ki so bistvene za določitev ekonomskega lastništva neopredmetenih sredstev, na visoki strateški ravni izvaja višje vodstvo oziroma se izvajajo s kombinacijo centraliziranih in prenesenih funkcij odločanja“.
THE OECD FRAMEWORK AND THE OECD's ARM'S LENGTH PRINCIPLE
Točka 87 pojasnjuje, da „ni zanesljivih dokazov, da je postopek odločanja za razvoj neopredmetenih sredstev na splošno tako centraliziran, zlasti ker je pri določanju funkcij osebja, pristojnega za odločanje, ki so bistvene za določitev ekonomskega lastništva, poudarek na aktivnem odločanju in upravljanju in ne na tem, da se predlog zgolj odobri ali ne.
The OECD has produced several non-binding guidance documents on international taxation.
To kaže, da ekonomsko lastništvo tako kot pri finančnih sredstvih pogosto lahko določijo funkcije, ki se izvajajo pod strateško ravnjo višjega vodstva.
Given their non-binding nature, the tax administrations of the OECD member countries, of which Ireland is one [57], are simply encouraged to follow the OECD's framework.
To je tista raven, na kateri naj bi se aktivno upravljalo program v smeri razvoja neopredmetenega sredstva in ki je zmožna aktivno obvladovati tveganja, ki so del takega programa.“
Nevertheless, the OECD's framework serves as a focal point and exerts a clear influence on the tax practices of OECD member (and even non-member) countries.
V zvezi s pridobljenimi neopredmetenimi sredstvi, vezanimi na prodajno funkcijo, točka 94 oddelka D-2(iii)(c)(3)A(ii) pojasnjuje, da „je – tako kot pri interno razvitih neopredmetenih sredstvih – ključno vprašanje za določitev ekonomskega lastništva pridobljenih neopredmetenih sredstev, kje v podjetju se izvajajo funkcije osebja, pristojnega za aktivno odločanje v zvezi s prevzemanjem in obvladovanjem tveganj“ [67].
Moreover, in numerous OECD member countries guidance documents forming part of that framework have been given the force of law or serve as a reference for the purpose of interpreting domestic tax law.
SMERNICE OECD ZA DOLOČANJE TRANSFERNIH CEN
Therefore, to the extent the Commission refers to the OECD framework in this Decision, it does so because that framework is the result of expert discussions in the context of the OECD and elaborates on techniques aimed to address common challenges in international taxation.
Smernice OECD za določanje transfernih cen opisujejo pet metod za določanje cen v transakcijah in razporejanje dobička skladno z neodvisnim tržnim načelom med podjetji, ki pripadajo isti skupini podjetij: (i) metodo primerljivih prostih cen (v nadaljnjem besedilu: CUP); (ii) metodo dodatka na stroške; (iii) metodo preprodajnih cen; (iv) metodo stopnje čistega dobička (v nadaljnjem besedilu: TNMM) in (v) metodo porazdelitve transakcijskega dobička.
As explained in recital 15 of the Opening Decision, multinationals can allocate profit within a corporate group by using transfer pricing between separate companies of the same corporate group.
Smernice razlikujejo med tradicionalnimi transakcijskimi metodami (prve tri metode) in metodami transakcijskega dobička (zadnji dve metodi).
Transfer pricing refers to the prices charged for commercial transactions between various companies of the same corporate group.
Glede presoje, ali je določanje transfernih cen v skladu z neodvisnim tržnim načelom, dajejo prednost tradicionalnim transakcijskim metodam, kot je CUP, pred metodami transakcijskega dobička, kot je TNMM [68].
However, transfer pricing can also take place within one company, if the company operates a permanent establishment in a separate jurisdiction.
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.
This requires an allocation of that company's profit between its permanent establishment and the other parts of the company.
Sporni davčni stališči odobravata razdelitev dobička družbama ASI in AOE na podlagi enostranskih metod razdelitve dobička, ki so po svoji uporabi podobne TNMM, kot je opisana v smernicah OECD za določanje transfernih cen.
The OECD Model Tax Convention, which forms the basis of many bilateral tax treaties involving OECD member countries and an increasing number of non-member countries, contains provisions both on transfer pricing between associated group companies and profit allocation within a company.
Metoda TNMM je ena od „posrednih metod“ za določitev približka primerljivih tržnih cen v transakciji in razporejanje dobička med podjetji v isti skupini.
Article 9(1) of the OECD Model Tax Convention on ‘associated enterprises’ 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’.
Metodo TNMM je mogoče primerjati z metodo CUP, ki je „neposredna metoda“ in primerja ceno, zaračunano za prenos premoženja ali storitev v povezani transakciji (tj. transakciji med podjetjema, ki sta medsebojno povezani podjetji), s ceno, zaračunano za prenos premoženja ali storitve v primerljivi transakciji med nepovezanimi osebami (tj. transakciji med podjetjema, ki sta medsebojno neodvisni podjetji), opravljeni v primerljivih okoliščinah.
That provision is considered to lay down the authoritative statement for international tax purposes of the OECD's ‘arm's length principle’ in transfer pricing between associated group companies.
Pri metodi TNMM se oceni potencialni znesek dobička ob upoštevanju neodvisnega tržnega načela za dejavnost v celoti namesto za opredeljene transakcije.
According to that principle, tax administrations should only accept transfer prices between group companies that are remunerated as if they were agreed to by independent companies negotiating under comparable circumstances at arm's length.
Namen te metode ni določitev cene prodanega blaga, temveč se z njo ocenjuje dobiček, ki bi ga po pričakovanjih dosegle neodvisne družbe s poslovno dejavnostjo, kot je prodaja blaga.
In this way, multinationals are prevented from manipulating their transfer prices in such a manner that as little profit as possible is allocated to jurisdictions where those profits are subject to higher taxation and as much profit as possible is allocated to jurisdictions where those profits are subject to lower taxation [58].
V ta namen se določi ustrezna osnova („kazalnik ravni dobička“), kot so stroški, promet ali naložbe v osnovna sredstva, in uporabi kazalnik ravni dobička, ki ustreza kazalniku ravni dobička za to osnovo, ugotovljenemu za primerljive transakcije med nepovezanimi osebami.
The OECD provides guidance on the application of the arm's length principle in the OECD TP Guidelines, of which the latest version was published in 2010 (hereinafter: the ‘2010 OECD TP Guidelines’) [59].
Uporaba TNMM kot enostranske metode za določanje transfernih cen – in sicer za preučitev donosnosti ene same stranke v povezani transakciji – se pogosto utemeljuje s sklicevanjem na odstavek 3.18 smernic OECD za določanje transfernih cen iz leta 2010, v skladu s katerim bi morala biti „testna stranka“, torej tista stranka v transakciji, za katero se preverja finančni kazalnik (dodatek na stroške, kosmata marža ali kazalnik čistega dobička), načeloma tista družba, ki ima manj kompleksno funkcijo [69].
Article 7(2) of the OECD Model Tax Convention on ‘business profits’ deals with the attribution of profits within a single company.
Zlasti v primerih, ko ima ena od strank v povezani transakciji intelektualno lastnino, za katero svoji nasprotni stranki dodeli licenco za opravljanje funkcij, kot je proizvodnja ali distribucija, se davčni svetovalci pogosto sklicujejo na zapletenost ugotavljanja donosa te intelektualne lastnine ter tako določijo nasprotno stranko kot tisto stranko, ki ima manj kompleksno funkcijo, ugotovijo donos funkcij, ki jih opravlja ta nasprotna stranka, ter razporedijo celoten njen dobiček po odbitku tega donosa, torej celotni „preostali dobiček“, stranki, ki ima intelektualno lastnino, kot licenčnino za uporabo te intelektualne lastnine.
It provides: ‘[…] the profits that are attributable in each Contracting State to the permanent establishment […] are the profits it might be expected to make, in particular in its dealings with other parts of the enterprise, if it were a separate and independent enterprise engaged in the same or similar activities under the same or similar conditions, taking into account the functions performed, assets used and risks assumed by the enterprise through the permanent establishment and through the other parts of the enterprise.’
DODATNI PODATKI, KI JIH JE PREDLOŽILA IRSKA V ODGOVOR NA SKLEP O ZAČETKU POSTOPKA IN MED FORMALNIM POSTOPKOM
Guidance on the application of Article 7 is provided in the OECD's Report on the Attribution of Profits to Permanent Establishments, of which the latest version was published in 2010 (hereinafter: the ‘2010 OECD Profit Attribution Report’) [60].
Komisija je v svojem sklepu o začetku postopka zahtevala, da Irska zagotovi vse podatke, ki bi lahko pomagali pri presoji spornih davčnih stališč [70].
The 2010 OECD Profit Attribution Report describes the difficulties of allocating profit within a single company as compared to allocating profit between two legally separate companies.
Še zlasti je zahtevala, da Irska predloži finančna poročila družb ASI in AOE za obdobje od leta 2004 do leta 2013, število zaposlenih v ekvivalentu polnega delovnega časa (v nadaljnjem besedilu: EPDČ) družb ASI in AOE v istem obdobju (ob koncu vsakega obdobja poročanja), EPDČ irskih podružnic družb ASI in AOE ter podatke o sporazumih o delitvi stroškov, katerih podpisnici sta družbi ASI in AOE.
Between two legally separate companies, the determination of which company owns the assets and which company bears risk in the relationship between those two companies is determined by legally binding contracts or other ascertainable legal arrangements.
Komisija je prav tako zahtevala, da Irska v izkazih uspeha ločeno navede znesek pasivnega dohodka, ki ga je ustvarila družba ASI, ter navede, ali ta pasivni dohodek izhaja iz Irske.
This is also the case where the two separate companies are part of the same corporate group, so long as the contracts and legal arrangements reflect the underlying reality.
FINANČNI PODATKI DRUŽB ASI IN AOE
By contrast, the fact that a permanent establishment does not constitute a legal entity separate from the company to which it belongs means that between various parts of the same company there is no single part of the company that could be said to legally ‘own’ the assets, assume the risks, and possess the capital or contracts with separate companies [61].
Dohodki obeh družb se v njihovih izkazih prikazujejo kot dohodki, ki izhajajo iz prodaje izdelkov, kot je razvidno iz izvlečkov na sliki 2 in sliki 3.
To address that difference, the 2010 OECD Profit Attribution Report determines a common approach to the allocation of profits to permanent establishments of non-resident companies.
Ti izkazi kažejo, da promet predstavlja neto prihodke od prodaje strankam.
This is known as the ‘Authorised OECD Approach’.
Tako v izkazih družbe ASI kot tudi družbe AOE je navedeno (na primer za leti 2006 in 2007), da „neto prodaja obsega predvsem prihodke od prodaje izdelkov (strojna oprema, programska oprema in zunanje naprave) ter pogodb o podaljšani garanciji in podpori“.
That approach allocates to the permanent establishment those profits that the permanent establishment would have earned at arm's length if it were a ‘distinct and separate’ enterprise performing the same or similar functions under the same or similar conditions, taking into account the functions performed, assets used and risks assumed by the non-resident company through the permanent establishment and through the other parts of that company, as expressed in Article 7(2) of the OECD Model Tax Convention.
Družba ASI ne poroča o nobenih drugih bistvenih vrstah dohodkov razen o prometu in razmeroma nizkih zneskih obresti.
BRANCH PROFIT ALLOCATION BASED ON SIGNIFICANT PEOPLE-FUNCTION IN THE TWO-STEP AUTHORISED OECD APPROACH
Še zlasti kaže, da družba ASI ne poroča o dohodku iz licenčnin.
The 2010 OECD Profit Attribution Report describes the Authorised OECD Approach to the application of the arm's length principle set forth in the OECD TP Guidelines in the context of allocating profit to a permanent establishment.
Družba AOE poleg prometa in razmeroma nizkih zneskov obresti več obračunskih obdobij poroča o visokih zneskih dividend, ki jih je družba ASI izplačevala družbi AOE.
Under the OECD TP Guidelines, the allocation of profit among associated companies is dependent on the functions performed, the risks incurred and the assets employed by each company [62].
Slika 2
For the allocation of income between a company and its permanent establishment, the Authorised OECD Approach supplements the functional analysis of Article 9(1) of the OECD Model Convention by a first step to address the fact that, legally, the assets, risks, capital and rights and obligations arising out of transactions between different parts of the same company belong to the company as a whole, rather than to any one part of the company, and that there are no transactions between legally distinct companies belonging to the same corporate group [63].
Izvleček iz računovodskih izkazov družbe ASI za leto 2007
The Authorised OECD Approach thus consists of a two-step analysis according to which income is allocated to a permanent establishment.
Slika 3
The first step of that approach is to hypothesise the permanent establishment as a distinct and separate enterprise ‘engaged in the same or similar activities under the same or similar conditions, taking into account the functions performed, assets used and risks assumed by the enterprise through the permanent establishment and through the other parts of the enterprise’ [64].
Izvleček iz računovodskih izkazov družbe AOE za leto 2006
It is in this context that the notion of ‘significant people functions’ is introduced.
Izbrane finančne informacije, ki jih je zagotovila Irska, so predstavljene v preglednici 1 za družbo ASI in v preglednici 2 za družbo AOE.
Under the first step, the Authorised OECD Approach allocates to the permanent establishment the economic ownership of assets for which the significant functions relevant to the economic ownership of assets are performed by people in the permanent establishment and also allocates to the permanent establishment those risks for which the significant functions relevant to the assumption and/or management (subsequent to the transfer) of risks are performed by people in the permanent establishment [65].
Preglednica 1
Under the second step of the Authorised OECD Approach, the OECD TP Guidelines are applied by analogy to the permanent establishment's dealings with other parts of the company to ensure that the performance of all of its functions in relation to those dealings is rewarded on an arm's length basis [66].
Finančne informacije za družbo ASI (v mio.
CONSIDERATIONS REGARDING THE APPLICATION OF THE AUTHORISED OECD APPROACH TO INTANGIBLES
USD)
Section D-2(iii)(c) of the 2010 OECD Profit Attribution Report concerns the allocation of intangibles to permanent establishments.
Leto
As regards internally developed trade intangibles, point 86 of the Report sets out that, depending on the business organisation model of the enterprises, ‘the active decision-making and management may often be devolved throughout the enterprise.
Promet družbe ASI
An issue arises as to whether this is likely to be the same with regard to the development of intangible property or whether it is more likely that the significant people functions relevant to the determination of economic ownership of intangible assets are performed at a high strategic level by senior management or by a combination of centralised and devolved decision-making functions’.
Dobiček pred obdavčitvijo
Point 87 explains that ‘there is no hard evidence that the decision-making process for the development of intangible property is generally so centralised, especially as the focus for determining the significant people functions relevant to the determination of economic ownership is on the active-decision making and management rather than on simply saying yes or no to a proposal.
Od tega finančni dohodki, zmanjšani za plačane obresti
This suggests that, just as for financial assets, economic ownership may often be determined by functions performed below the strategic level of senior management.
Davek, izkazan v obveznih računovodskih izkazih
This is the level at which the active management of a programme toward the development of an intangible would occur, where the ability to actively manage the risks inherent in such a programme lies.’
[900 – 1000]
Regarding acquired trade intangibles, point 94 of Section D-2(iii)(c)(3)A(ii) explains that ‘just as with internally developed intangibles property, the key question in determining economic ownership of acquired intangibles is where within the enterprise the significant people functions related to active decision-making relating to the taking on and management of risks are undertaken’ [67].
Preglednica 2
THE OECD TP GUIDELINES
Finančne informacije za družbo AOE (v mio.
The 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 transaction net margin method (hereinafter ‘TNMM’) and (v) the transactional profit split method.
USD)
The Guidelines draw a distinction between traditional transaction methods (the first three methods) and transactional profit methods (the last two methods).
Promet družbe AOE
The Guidelines declare a preference for traditional transaction methods, such as the CUP, over transactional profit methods, such as the TNMM, as a means to establish whether transfer pricing is at arm's length [68].
[400–500]
The 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.
[14500–15000] [71]
The contested tax rulings endorse a profit allocation for ASI and AOE based on one-sided profit allocation methods which, in their application, resemble the TNMM as described in the OECD TP Guidelines.
[5000–5500] [71]
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.
[500–600]
The TNMM can be contrasted with the CUP method, which is a ‘direct method’ that compares the price charged for the transfer of property or services in a controlled transaction (that is to say, 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 (that is to say, a transaction between enterprises that are independent enterprises with respect to each other), conducted under comparable circumstances.
[2000–2500] [71]