natgillin/translations-raw huggingface dataset:
This focus on the pricing of intra-group transactions is reaffirmed in Par.
I can win the customer with having a larger selection or better customer service, more convenience, that's, that's my main goal, right?
1.33 of the 2010 OECD TP Guidelines 2010: ‘Application of the arm's length principle is generally based on a comparison of the conditions in a controlled transaction with the conditions in transactions between independent enterprises. […]’.
And that's different by country, because it's depending on size, on topics and all that stuff and that's more important than the pure when did you launch the tools category.“
Amazon's submission of 5 March 2015, paragraph 27.
Strokovno poročilo [predsednika in ustanovitelja Interactive Media in Retail Group, britanskega združenja za spletno prodajo na drobno in elektronsko trgovino, London, Združeno kraljestvo], 6. junij 2014 (poročilo je naročila skupina Amazon), str. 3.
1995 OECD TP Guidelines, paragraph 1.12, 2010 and 2017 OECD TP Guidelines, paragraph 1.13.
Strokovno poročilo [predsednika in ustanovitelja Interactive Media in Retail Group, britanskega združenja za spletno prodajo na drobno in elektronsko trgovino, London, Združeno kraljestvo], 6. junij 2014, str. 36, točki 77 in 78.
Luxembourg's submission of 21 November 2014, par.
Pričanje [podpredsednika in direktorja, odgovornega za nemški trg, v družbi Amazon Deutschland Services GmbH, München, Nemčija], 13. junij 2014, str. 39, točke 21 do 25: str. 40, točki 2 in 3: „I mean it's, when a management is acquiring selection is the core task of this company here, right?
38 to 40.
I mean, you can't, operating a website, a store with nothing in it is meaningless, right, so all we do here is when the management — so at that time, it was anything between 100 and 200.
Case 173/73 Italy v Commission ECLI:EU:C:1974:71.
Today it would be much more.
See Joined Cases C-182/03 and C-217/03 Belgium and Forum 187 ASBL v. Commission ECLI:EU:C:2006:416, paragraph 81; Joined Cases C-106/09 P and C-107/09 P Commission v Government of Gibraltar and United Kingdom ECLI:EU:C:2011:732; Case C-417/10 3M Italia ECLI:EU:C:2012:184, paragraph 25, and Order in Case C-529/10 Safilo ECLI:EU:C:2012:188, paragraph 18.
Q. One hundred to 200 buyers or 100 to 200 employees?
See Recital 429.
Buyers?
See 1995 OECD TP Guidelines, paragraph 1.20.
A. No, buyers.
See also 2010 OECD TP Guidelines, paragraph 1.42 and 2017 OECD TP Guidelines, paragraph 1.51.
Q. Or employees?
The TP report only provides the inaccurate statement that the residual profit ‘may be considered to be attributable to the Intangibles licensed by LuxOpCo from LuxSCS’.
A. Selection, people that manipulate selection“.
2017 ex post TP report p. 21 and 32.
Povečalo se je tudi število skrbnikov prodajalcev, odgovornih za širitev izbire in izboljšanje pogojev, in sicer s [35–40] % na [45–50] %: pričanje [Vice President International Retail, Amazon Corporate LLC, US, former Head of European Retail Business, responsible for all retail operations in Europe, LuxOpCo, Luxembourg], 7. maj 2014, pričanje – dokazilo 23, str. 5.
Amazon's submission of 7 June 2017.
Leta 2005 je bilo med prvimi 15 podjetji na področju spletne trgovine, ki so delovala v Franciji, 11 francoskih (strokovno poročilo [predsednika in ustanovitelja Interactive Media in Retail Group, britanskega združenja za spletno prodajo na drobno in elektronsko trgovino, London, Združeno kraljestvo], 6. junij 2014, str. 30, točka 66.
It is therefore incorrect when Amazon claims that the control over exploitation of the Intangibles effectively lies with LuxSCS because the Intangibles could be licensed to another company in a scenario where LuxOpCo was loss-making.
Tako kot v Nemčiji tudi francoska zakonodaja omejuje možnost skupine Amazon, da bi uporabila svojo običajno strategijo konkuriranja s cenami.
See Recital 321.
V Franciji morajo založniki upoštevati fiksno maloprodajno ceno, trgovci na drobno pa ne smejo dati več kot pet odstotnega popusta.
License Agreement, paragraphs 1.5 (Licensed Purpose), 2.1(a) (Exclusive Intellectual Property License Grant), 2.1(b) (Derivative Works), 2.3 (Maintenance), 4.1 (Term) and paragraph 9.2 (Preventing Infringement).
Zaradi tega predpisa je malo verjetno, da bo potencialna stranka kupila izdelek prek spleta, če skupna cena, vključno s pošiljanjem, presega ceno v fizični trgovini.
License Agreement, paragraph 9.2 (Preventing Infringement).
Amazon Final Transcripts: [podpredsednik enote Prodaja na drobno v Evropi, odgovoren za vse maloprodajne dejavnosti v Evropi, v družbi LuxOpCo, Luksemburg, nekdanji direktor, odgovoren za francoski trg, v družbi Amazon.fr SAS, Clichy, Francija], 5. november 2014, točka 880: 16–18, 21–25, točka 881: 1–16.
Amazon confirmed this reading of Provision 9.2 in its submission of 7 June 2017, see p. 2.
Amazon Final Transcripts: [podpredsednik enote Prodaja na drobno v Evropi, odgovoren za vse maloprodajne dejavnosti v Evropi, v družbi LuxOpCo, Luksemburg, nekdanji direktor, odgovoren za francoski trg, v družbi Amazon.fr SAS, Clichy, Francija], 5. november 2014, točka 879: 21–25, točka 880: 16–18.
License Agreement, paragraph 9.5 (Compliance, Data Protection).
Kot je razvidno iz socialnega načrta, „Amazon France [was] not generating sufficient revenue from its operations to support its cost structure and be a viable going concern.“ Glej tudi notranji akt skupine Amazon: „Collective Redundancy Program for Amazon.fr SARL“.
The Licensed Purpose of the License Agreement is identical with the Licensed Purpose of the CSA in relation to the licenses obtained by LuxSCS.
„Collective Redundancy Program for Amazon.fr SARL“, str. 12.
See the CSA, paragraph 1.13 (a).
Amazon Final Transcripts: [podpredsednik enote Prodaja na drobno v Evropi, odgovoren za vse maloprodajne dejavnosti v Evropi, v družbi LuxOpCo, Luksemburg, nekdanji direktor, odgovoren za francoski trg, v družbi Amazon.fr SAS, Clichy, Francija], 5. november 2014, točka 881: 20–24: „Honestly, there was a fair chance that it wouldn't.“ Pričanje [Vice President International Retail, Amazon Corporate LLC, US, former Head of European Retail Business, responsible for all retail operations in Europe, LuxOpCo, Luxembourg], 7. maj 2014, str. 160, točke 16 do 18: „[…] we are very disappointed with France, how hard [it] was to get customers to come shop at Amazon“.
To the extent, derivative works was not subject to assignment to LuxSCS under the Agreement, LuxSCS obtained an irrevocable, exclusive, and royalty-free worldwide license to those derivative works, including a right to sublicense these, for the entire lifetime of the Intangibles.
Zaposleni v skupini Amazon je navedel, da dejavnosti skupine Amazon v Franciji ne bi obstajale, če ne bi bilo programa za razvoj izbire.
Any assignment or license of the derivative works shall, however, at the same time remained licensed to LuxOpCo which, under the License Agreement is granted an irrevocable and exclusive license to the Intangibles and all other IP held by LuxSCS within the European territory.
Glej Amazon Final Transcripts: [podpredsednik enote Prodaja na drobno v Evropi, odgovoren za vse maloprodajne dejavnosti v Evropi, v družbi LuxOpCo, Luksemburg, nekdanji direktor, odgovoren za francoski trg, v družbi Amazon.fr SAS, Clichy, Francija], 5. november 2014, točka 918: 19–22: „I think it wouldn't exist“.
License Agreement, paragraphs 1.5 (Licensed Purpose), 2.1(a) (Exclusive Intellectual Property License Grant), 2.1(b) Derivative Works.
Strokovno poročilo [predsednika in ustanovitelja Interactive Media in Retail Group, britanskega združenja za spletno prodajo na drobno in elektronsko trgovino, London, Združeno kraljestvo], 6. junij 2014, str. 40, točka 87: „As was the case for its earlier launches, the localized efforts of Amazon's employees were crucial in expanding into new product categories.
See Recital 124.
Local employees were familiar with local tastes and had to establish and maintain relationships and work with vendors, negotiate licensing contracts with country copyright owners and organizations, determine local pricing, and more.
See Amazon's submission of 31 October 2003.
Amazon [D]ed from having a local workforce who had country specific expertise.“
See also financial accounts of LuxSCS and EU Policies and Procedures Manual, which stipulates that LuxSCS ‘must never have any employees’.
Strokovno poročilo [predsednika in ustanovitelja Interactive Media in Retail Group, britanskega združenja za spletno prodajo na drobno in elektronsko trgovino, London, Združeno kraljestvo], 6. junij 2014, str. 40, točka 87: „Amazon must source certain products, including media products and digital content, on a country-by country basis“ in pričanje [Vice President International Retail, Amazon Corporate LLC, US, former Head of European Retail Business, responsible for all retail operations in Europe, LuxOpCo, Luxembourg], 7. maj 2014, str. 35, točke 22 do 25, „[…] Europe has different laws depending upon the media type and the copyright type.
In its submission of 19 March 2015, Amazon indicated that the Amazon group employees involved in developing and maintaining the Intangibles are neither employed by LuxSCS nor by entities that participate in LuxSCS.
So digital gets way more complicated by – by country basis“.
During the relevant period, LuxSCS also held shares in Amazon Eurasia Holdings Sarl.
Pričanje [Baker Foundation Professor of Business Administration na Harvard Business School, ZDA], 18. avgust 2014, [Baker Foundation Professor of Business Administration na Harvard Business School, ZDA], Exhibit 7, str. 11.
See Recital 104 and footnote 27.
Pričanje [podpredsednika in direktorja, odgovornega za nemški trg, v družbi Amazon Deutschland Services GmbH, München, Nemčija], 13. junij 2014, str. 11, točke 5 do 15: „[…] to me it's much smarter to start a German operation if you have German, knowledgeable people of the German market and not learn everything from scratch.“
See Recitals 454-455.
Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], 4. november 2014, točka 802: 1–6; Amazon Final Transcripts: [Vice President International Retail, Amazon Corporate LLC, US, former Head of European Retail Business, responsible for all retail operations in Europe, LuxOpCo, Luxembourg], 3. november 2014, točka 476: 1–13.
Indeed Amazon confirmed that ‘neither [LuxSCS], not its general partner, Amazon Europe Holding Inc., had an active role in the IP Steering Committee’.
Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], 4. november 2014, točka 823: 1–10: „[…] a lot of the successes ended up being driven by what we did on a local basis.“
See Amazon's submission of 7 June 2017, p. 1.
Zaposleni v skupini Amazon je pojasnil, da se je morala ta v Nemčiji pogajati [0–10] let, da je vzpostavila partnerstvo z [dobaviteljem] (pričanje [podpredsednika in direktorja, odgovornega za nemški trg, v družbi Amazon Deutschland Services GmbH, München, Nemčija], 13. junij 2014, str. 26, točke 17 do 25, str. 27, točka 1), in da je potrebovala več let za vzpostavitev partnerstva z [dobaviteljem] (Amazon Final Transcripts: [podpredsednik in direktor, odgovoren za nemški trg, v družbi Amazon Deutschland Services GmbH, München, Nemčija], 5. november 2014, točka 981: 6–10).
As explained in Recital 103, Amazon Europe Holding Inc. was also acting as the sole manager of LuxSCS during the relevant period.
V Franciji je skupina Amazon ugotovila, da so dobavitelji, kot sta [dobavitelj] in [dobavitelj], precej nenaklonjeni prodaji svojih izdelkov prek nje, pri čemer so zahtevali […], in potrebovala je precej časa, da je vzpostavila trajno partnerstvo (Amazon Final Transcripts: [podpredsednik enote Prodaja na drobno v Evropi, odgovoren za vse maloprodajne dejavnosti v Evropi, v družbi LuxOpCo, Luksemburg, nekdanji direktor, odgovoren za francoski trg, v družbi Amazon.fr SAS, Clichy, Francija], 5. november 2014, točka 894:19–25; 1–9)).
Written resolution of the sole manager of LuxSCS of 28 April 2006, see Table 14.
V Združenem kraljestvu je zaposleni v skupini Amazon poročal o dolgih in trdih pogajanjih z dobavitelji, kot je [dobavitelj], za sklenitev pogodb (Amazon Final Transcripts: [direktor divizije za finance v družbi Amazon Instant Video Limited, London, Združeno kraljestvo, nekdanji vodja in direktor divizije za finance v družbi Amazon.co.uk, London, Združeno kraljestvo], 5. november 2014, točka 1100:16–25, točka 1101: 1–3).
See Recitals 104 and 218.
Poleg tega so številni dobavitelji dajali prednost pristopu, ki strankam omogoča, da se fizično seznanijo z izdelki, kar je težko izvedljivo za podjetje, ki je „v celoti na spletu“, kot je Amazon.
CSA, paragraphs 1.13 (Licensed Purpose), 2.3 and Exhibit B, and paragraph 9.12 (Preventing Infringement).
Zaradi te omejitve dobavitelji […] (Amazon Final Transcripts: [direktor divizije za finance v družbi Amazon Instant Video Limited, London, Združeno kraljestvo, nekdanji vodja in direktor divizije za finance v družbi Amazon.co.uk, London, Združeno kraljestvo], 5. november 2014, točka 1101: 21–25, točka 1102: 1).
See also CSA, p. 1, ‘the Parties desire to pool their respective resources from the Effective Date forward, for the purpose of further developing and otherwise enhancing the value of the Amazon Intellectual Property [Intangibles owned by ATI], A9 Intellectual Property [Intangibles owned by A9] and EHT Intellectual Property [Intangibles owned by LuxSCS] (as defined below), and to share the costs and risks of developing and using all such intellectual property rights developed by any Party on the basis of benefits anticipated to be derived from such intellectual property rights’.
Notranji akt skupine Amazon: European Fulfillment Network (EFN), str. 1: […].
See Recital 213 as regards the acquisition of [acquisition U, Q, R and T].
Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], 4. november 2014, točka 772: 8–25: „Yeah, it did not.
See Recitals 212 to 214 and 218.
You know, the brand name, you know, Amazon was clearly a good name in books, but you know, my recruiters would call sellers I remember them telling me, look, you know, I have to tell them we're like eBay in order for the sellers to understand that actually, you know, we had an e-marketplace and, you know, pitch them and explain to them you know, which categories they might be able to list.“
See Footnote 199.
Pričanje [podpredsednika in direktorja, odgovornega za nemški trg, v družbi Amazon Deutschland Services GmbH, München, Nemčija], 13. junij 2014, str. 123, točke 2 do 25, str. 124, točke 2 do 9.
See Recital 201.
Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], 4. november 2014, točka 780: 5–25, točka 781: 1–24.
As explained in footnote 402, the parties entered into the CSA in order to share their individual costs and risks for them to be able to obtain the benefits of their joint development of the Intangibles.
Glej tudi Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], 4. november 2014, točka 827: 18–23: „[…] the team in Luxembourg, the onboarding team played a really big role of, like, you know, working and building.
As illustrated in the accounts of LuxSCS, no trace has been found that A9, ATI, or any other Amazon companies have been remunerated for R & D and the management of the Intangibles beyond the CSA, nor for other services beyond the CSA (see Table 9).
So either adding tools, as I talked about, you know, they build a lot of tools, you know, in the process or working with the technology teams that were building.“
It is therefore assumed that the CSA set out the full remuneration to A9 and ATI for all functions performed for the benefit of LuxSCS.
Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], 4. november 2014, točka 829: 24–25, točka 830: 1–12.
See Footnote 198.
Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], 4. november 2014, točka 782: 3–17.
See 2017 OECD TP Guidelines, paragraph 6.53: ‘In outsourcing transactions between independent enterprises, it is usually the case that an entity performing functions on behalf of the legal owner of the intangible that relate to the development, enhancement, maintenance, protection, and exploitation of the intangible will operate under the control of such legal owner (as discussed in paragraph 1.65). […]’.
Notranji akt skupine Amazon: „3 Year Plan: International Merchant Services“, julij 2009, str. 28.
See paragraph 6.14 of the 1995 and 2010 OECD TP Guidelines: ‘Arm's length pricing for intangible property must take into account for the purposes of comparability the perspective of both the transferor of the property and the transferee. […] Given that the licensee will have to undertake investments or otherwise incur expenditures to use the licence it has to be determined whether an independent enterprise would be prepared to pay a licence fee of the given amount considering the expected benefits from the additional investments and other expenditures likely to be incurred’.
Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], 4. november 2014, točka 803: 11–25: „[…] new countries like Spain, Italy […] We're still in this process of calling sellers and building the ecosystems.“
Paragraph 6.18 further provides: ‘It also is important to take into account the value of services such as technical assistance and training of employees that the developer may render in connection with the transfer.
Notranji akt skupine Amazon: „3 Year Plan: International Merchant Services“, julij 2009, str. 29.
Similarly, benefits provided by the licensee to the licensor by way of improvements to products or processes may need to be taken into account’.
Notranji akt skupine Amazon: „3 Year Plan: International Merchant Services“, julij 2009, str. 2.
See also 2017 OECD TP Guidelines, paragraph 6.112.
Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], 4. november 2014, točka 803: 24–25.
See Recital 206.
Glej uvodno izjavo (168) in sporočilo skupine Amazon z dne 29. maja 2017, naknadno poročilo o transfernih cenah iz leta 2010, str. 24 in 25.
As specified in Recital 429.
Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], 4. november 2014, točka 808: 1–13: „So clearly we learned in the U.S. that low prices are really important.
As set out in the License Agreement, paragraphs 2.3 (maintenance), 9.2 (preventing infringement) and 9.5 (compliance, data protection), LuxOpCo was solely responsible for the maintenance and protection of the Intangibles.
That's very clear.
See Amazon's submission of 21 August 2015, annex 5.
At the same time, you know, how we implement low prices in the UK or low prices in Germany is very different because obviously the competitiveness of our site in the UK is defined by local retailers and local competition.
That the emphasis is on the use of an intangible is made clear in 2017 OECD TP Guidelines, paragraph 6.71 provides: ‘If the legal owner of an intangible in substance:
So the learnings of what might happen with low prices would probably, you know, have learned from the US, maybe, maybe not.
performs and controls all of the functions [..] related to the development, enhancement, maintenance, protection and exploitation of the intangible;
But in terms of the actual implementation and how we deal with the local nature of our retail business or third-party business, that I think has to be implemented locally.“
provides all assets, including funding, necessary to the development, enhancement, maintenance, protection, and exploitation of the intangibles; and
Pričanje [Senior Vice President Product Management – Retail, Amazon Corporate LLC, US], 18. september 2014, str. 41, točki 9 in 10.
assumes all of the risks related to the development, enhancement, maintenance, protection, and exploitation of the intangible,then it will be entitled to all of the anticipated, ex ante, returns derived from the MNE [multinational enterprise] group's exploitation of the intangible.
Glej tudi Amazon Final Transcripts: [podpredsednik enote Prodaja na drobno v Evropi, odgovoren za vse maloprodajne dejavnosti v Evropi, v družbi LuxOpCo, Luksemburg, nekdanji direktor, odgovoren za francoski trg, v družbi Amazon.fr SAS, Clichy, Francija], 5. november 2014, točka 909:22-25, točka 910: 1–2: „Pricing is totally local.
To the extent that one or more members of the MNE [multinational enterprise] group other than the legal owner performs functions, uses assets, or assumes risks related to the development, enhancement, maintenance, protection, and exploitation of the intangible, such associated enterprises must be compensated on an arm's length basis for their contributions.
Pricing is driven at Amazon by our willingness to be the bestvalue for customers in the country you operate, and to be the best value for customers in the country you operate, you essentially match your competition prices and your competitors are local.“
This compensation may, depending on the facts and circumstances, constitute all or a substantial part of the return anticipated to be derived from the exploitation of the intangible’.
Povzetek po končanem sojenju v zvezi s skupino Amazon, str. 31, točka 79.
See also 1995 OECD TP Guidelines, paragraph 1.20 and 1.22 2010 OECD TP Guidelines, paragraph 1.42, and 1.44 where the emphasis is clearly on the ‘use’ of the asset.
Popravljen zapisnik srečanja Komisije, skupine Amazon in Luksemburga z dne 26. maja 2016, str. 3.
As explained in the 1995 OECD TP Guidelines, paragraph 2.26: ‘If it cannot be demonstrated that the intermediate company either bears a real risk or performs an economic function in the chain that has increased the value of the goods, then any element in the price that is claimed to be attributable to the activities of the intermediate company would reasonably be attributed elsewhere in the MNE [multinational enterprise] group, because independent enterprises would not normally have allowed such a company to share in the profits of the transaction.’
Notranji akt skupine Amazon: „EU Policies and Procedures Manual“ z dne 1. maja 2006, str. 5.
See also 2010 OECD TP Guidelines, paragraph 2.33 and 2017 OECD TP Guidelines, paragraph 2.39.
Sporočilo skupine Amazon z dne 14. marca 2017, opremljeno z datumom 4. april 2017.
As further explained in the 2017 OECD TP Guidelines, paragraph 6.59: ‘Group members that use assets in the development, enhancement, maintenance, protection, and exploitation of an intangible should receive appropriate compensation for doing so. Such assets may include, without limitation, intangibles used in research, development or marketing (e.g. know-how, customer relationships, etc.), physical assets, or funding.
Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], 4. november 2014, točka 831: 5–10.