natgillin/translations-raw huggingface dataset:
See also the 2010 OECD TP Guidelines, paragraph 1.6.
Pričanje [Senior Vice President Product Management – Retail, Amazon Corporate LLC, US], 18. september 2014, str. 112, točki 24 in 25, str. 113, točke 1 do 7, str. 114, točka 25, str. 115, točki 1 in 2.
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017 as published 10 July 2017.
Pričanje [Senior Vice President Product Management – Retail, Amazon Corporate LLC, US], 18. september 2014, str. 113, točke 13 do 19.
Later changes and additions to the commentaries and guidelines related to the OECD Model Tax Convention, which do not lead to a change of the wording of the Convention itself, are considered to be applicable to the interpretation of the articles set out therein.
Sporočilo skupine Amazon z dne 6. marca 2017, Priloga 28a: seznam zaposlenih v skupini Amazon od leta 1997, število zaposlenih v Luksemburgu, pri katerih se naziv delovnega mesta začne s črko T.
The rationale for this approach is that the OECD commentaries and guidelines, including the 1995 and 2010 OECD TP Guidelines, are considered to capture the international consensus on the application of the principles set out in the OECD Model Tax Convention, see also OECD Model Tax Convention Commentary, 2010, para.
Za lokalizacijo in prevajanje je ekipa uporabljala prevajalsko orodje, ki so ga razvili zaposleni skupine Amazon v Evropi v sodelovanju z ekipo v ZDA.
35.
Glej 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 830: 9–12 in 17–21, točka 831: 2–5.
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, 22 July 2010.
Sporočilo skupine Amazon z dne 22. januarja 2016, str. 3.
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, 13 July 1995.
Amazon Final Transcripts [prvi podpredsednik Worldwide Application Software, nekdanji podpredsednik/generalni direktor North America Media and Video], 21. november 2014, točka 4633: 4–17: „A technical program manager typically comes from a technical background. […] They oftentimes were software development engineers and in some cases still wrote software actively.
These Guidelines were based on the OECD Report ‘Transfer Pricing and Multinational Enterprises (1979)’.
Their function as technical program manager was to translate, you know, a functional specification, a very business- and product-focused document, translate it into technical terms that a software developer could then code against“; pričanje [podpredsednika in direktorja, odgovornega za nemški trg, v družbi Amazon Deutschland Services GmbH, München, Nemčija], 13. junij 2014, str. 16, točke 16 do 19: „So, I tell them what to do and then somebody does it and he comes back and he shows me what he did and I tell him this is what I wanted you to do or not“; in Amazon Final Transcripts [prvi podpredsednik Worldwide Application Software, nekdanji podpredsednik/generalni direktor North America Media and Video], 21. november 2014, točka 4620: 17–19: „Q: And a functional specification, you describe what you want consumers to experience.
The 2017 OECD TP Guidelines reflect the clarifications and revisions agreed in the 2015 BEPS Reports on Actions 8-10 Aligning Transfer pricing Outcomes with Value Creation and on Action 13 Transfer Pricing Documentation and Country-by-Country Reporting.
A: Yes.“
It also includes the revised guidance on safe harbours approved in 2013 which recognises that properly designed safe harbours can help to relieve some compliance burdens and provide taxpayers with greater certainty.
Pričanje [podpredsednika in direktorja, odgovornega za nemški trg, v družbi Amazon Deutschland Services GmbH, München, Nemčija], 13. junij 2014, str. 59, točke 10 do 25, str. 60, točke 2 do 5: […].
Finally, this edition also contains consistency changes that were made to the rest of the OECD TP Guidelines.
Sporočilo skupine Amazon z dne 22. julija 2016 z naslovom „Amazon's Technology-Centric E-tailing-Business“, str. 12, in uvodna izjava 370.
The report was published on 5 October 2015 and approved by the OECD Council on 23 July 2016.
Dopis skupine Amazon z dne 4. aprila 2017, str. 6: „Generally, the Vice-President for Retail business (first [Vice President International Retail, Amazon Corporate LLC, US, former Head of European Retail Business, responsible for all retail operations in Europe, LuxOpCo, Luxembourg], then [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]) was collecting and prioritizing the requests from local staff for purposes of channelling the information to the technology teams managed from the US, including in relation to the EFN-related requests. […][Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], at the time he was responsible for the European marketplace business, had a similar coordination role (with a small Luxembourg team) with respect to getting US technology teams working on EFN tools for the marketplace business and then supporting local staff and third party sellers regarding the use of the newly developed technology“.
OECD (2015), Aligning Transfer Pricing Outcomes with value Creation, Actions 8-10 – 2015 Final Reports, BEPS Project, Revisions to Chapter VI of the Transfer Pricing Guidelines.
Amazon Final Transcripts, [podpredsednik in direktor, odgovoren za nemški trg, v družbi Amazon Deutschland Services GmbH, München, Nemčija], 4. november 2014, točka 603: 2–4: „It was developed in Europe with the help of central technology teams but mainly in Europe“.
OECD (2015) Aligning Transfer Pricing Outcomes with value Creation, Actions 8-10 – 2015 Final Reports, BEPS Project, Revisions to Chapter VIII of the Transfer Pricing Guidelines.
Povzetek po končanem sojenju v zvezi s skupino Amazon, str. 118, točki 315 in 317.
1995 OECD TP Guidelines, chapter II, 2010 and 2017 OECD TP Guidelines, part II.
Pričanje [podpredsednika in direktorja, odgovornega za nemški trg, v družbi Amazon Deutschland Services GmbH, München, Nemčija], 13. junij 2014, str. 99, točke 20 do 22, 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. 63, točke 16 do 22.
[285] 1995 OECD TP Guidelines, paragraph 1.69, provides that ‘[i]n such cases, an attempt should be made to reach a conclusion consistent with the arm's length principle that is satisfactory from a practical viewpoint to all the parties involved, taking into account the facts and circumstances of the case, the mix of evidence available, and the relative reliability of the various methods under consideration’.
Povzetek po končanem sojenju v zvezi s skupino Amazon, str. 118 in 119, točki 316 in 318.
1995 OECD TP Guidelines, paragraph 1.68; 2010 and 2017 OECD TP Guidelines, paragraph 2.9.
Glej tudi Amazon Final Transcripts, [Senior Vice President Product Management – Retail, Amazon Corporate LLC, US], 4. november 2014, točka 602: 21–25, točka 603: 1–2: „Yes, same considerations, plus the fact that finally we — after so many years, we launched two new countries in Europe; that's Italy and Spain.
In this respect, 2010 and 2017 OECD TP Guidelines, paragraph 2.9 stresses that ‘[s]uch other methods should however not be used in substitution for OECD-recognised methods where the latter are more appropriate to the facts and circumstances of the case’.
And we were able to launch those countries because of the work that was done on the technology and the logistics, programs called EFN, European Fulfillment Network, which did not exist before.“
1995 OECD TP Guidelines, chapter II and III; 2010 and 2017 OECD TP Guidelines, part II and III.
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, dokaz 46, str. 4.
1995 OECD TP Guidelines, paragraph 3.49 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. To date, practical experience has shown that in the majority of cases, it is possible to apply traditional transaction methods.’ 2010 and 2017 OECD TP Guidelines, paragraph 2.3 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’.
Povzetek po končanem sojenju v zvezi s skupino Amazon, str. 119, točke 319 do 321.
1995 OECD TP Guidelines; paragraph 2.7: ‘Where it is possible to locate comparable uncontrolled transactions, the CUP Method is the most direct and reliable way to apply the arm's length principle.
Priloga C-2284-P k sporočilu skupine Amazon z dne 30. septembra 2016.
Consequently, in such cases the CUP Method is preferable over all other methods.’
[Opis tehnologije skupine Amazon].
1995 OECD TP Guidelines; paragraph 2.7: ‘Following the principles in Chapter I, an uncontrolled transaction is comparable to a controlled transaction (i.e. it is a comparable uncontrolled transaction) for purposes of the CUP method if one of two conditions is met: a) none of the differences (if any) between the transactions being compared or between the enterprises undertaking those transactions could materially affect the price in the open market; or, b) reasonably accurate adjustments can be made to eliminate the material effects of such differences’.
Notranji akt skupine Amazon: EFN 2013, OP1, str. 7.
See also the 2010 OECD TP Guidelines, paragraph 2.14 and the 2017 OECD TP Guidelines, paragraph 2.15.
Povzetek po končanem sojenju v zvezi s skupino Amazon, str. 120 in 121, točke 323 do 330.
1995 OECD TP Guidelines, paragraph 3.2; 2010 OECD TP Guidelines, paragraph 2.58; and 2017 OECD TP Guidelines, paragraph 2.64.
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 493: 24–25, točka 494: 1–5.
1995, 2010 and 2017 OECD TP Guidelines, Glossary.
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 897: 15–25, točka 898: 1–4.
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 pričanje [podpredsednika in direktorja, odgovornega za nemški trg, v družbi Amazon Deutschland Services GmbH, München, Nemčija], 13. junij 2014, str. 125, točke 22 do 25, str. 126, točke 2 do 25, str. 127, točke 2 do 6: „So that's why we invented with DHL, something called PAC station, which only three years ago turned into Amazon, in to Abox, Amazon Box.
See also, 2017 OECD TP Guidelines, paragraph 6.198: ‘In a transfer pricing analysis where the most appropriate transfer pricing method is the resale price method, the cost-plus method, or the transactional net margin method, the less complex of the parties to the controlled transaction is often selected as the tested party.
Which also gets implemented in New York.
In many cases, an arm's length price or level of profit for the tested party can be determined without the need to value the intangibles used in connection with the transaction.
We have Amazon Abox in New York“.
That would generally be the case where only the non-tested party uses intangibles’.
Pričanje [podpredsednika in direktorja, odgovornega za nemški trg, v družbi Amazon Deutschland Services GmbH, München, Nemčija], 13. junij 2014, str. 57, točke 9 do 25, str. 58, točke 1 do 25, str. 59, točke 2 do 9: […].
As stated in the 1995 OECD TP Guidelines, paragraph 6.26: ‘In cases involving highly valuable intangible property, it may be difficult to find comparable uncontrolled transactions. It therefore may be difficult to apply the traditional transaction methods and the transactional net margin method, particularly where both parties to the transaction own valuable intangible property or unique assets used in the transaction that distinguish the transaction from those of potential competitors. In such cases the profit split method may be relevant although there may be practical problems in its application.’
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 1130: 10–17.
As further explained in the 2010 OECD TP Guidelines, paragraph 2.59: ‘A transactional net margin method is unlikely to be reliable if each party to a transaction makes valuable, unique contributions […] In such a case, a transactional profit split method will generally be the most appropriate method,[…].
Glej stališča družbe X, predstavljena v uvodnih izjavah 338 do 340.
However, a one-sided method (traditional transaction method or transactional net margin method) may be applicable in cases where one of the parties makes all the unique contributions involved in the controlled transaction, while the other party does not make any unique contribution’.
V elektronski trgovini konverzijska stopnja označuje razmerje med realizirano prodajo in številom obiskovalcev.
1995 OECD TP Guidelines, paragraph 3.7; 2010 OECD TP Guidelines, paragraphs 2.109 and 2.115.
Gre za neposredne in posredne stroške, povezane z izvajanjem naročila, na primer čas, ki ga stranka porabi za iskanje.
1995 OECD TP Guidelines, paragraphs 1.45 to 1.48, 2010 and 2017 OECD TP Guidelines, paragraphs 3.55 to 3.62.
Glej uvodne izjave 337 do 342.
Quartiles in a series of data are three points which divide the figures in the set ranked from smallest to largest into four equally populated sets, that is 25 % of the data is in the 25th percentile (also called lower quartile), 50 % of the data is below or equal to the second quartile, which is the median of the set, and 75 % of the data is below or equal to the 75th percentile (also called upper quartile).
Poročilo o transfernih cenah, str. 26.
1995 OECD TP Guidelines, paragraph 1.48, 2010 and 2017 OECD TP Guidelines, paragraph 3.62.
Glede na poročilo o transfernih cenah je pred prestrukturiranjem družba AIS upravljala segment prodaje na drobno prek evropskih spletišč skupine Amazon, družba AIM pa je upravljala programe za prodajalce kot tretje osebe, ponujene prek evropskih spletišč.
2017 OECD TP Guidelines, Chapter VI, and BEPS Actions 8-10 Final Report, p. 63-117.
Licenčna pogodba za predhodno obstoječe pravice intelektualne lastnine med družbama LuxSCS in Amazon Technologies, ki jo je skupina Amazon predložila 12. januarja 2016.
1995 and 2010 OECD TP Guidelines, paragraph 6.14, 2017 OECD TP Guidelines, paragraph 6.112.
Licenčna pogodba, točka 1.2: „‚Amazon EHT [LuxSCS] Intellectual Property‘ means: (a) any and all intellectual property rights throughout the world, owned or otherwise held by Amazon EHT [LuxSCS] […] (including but not limited to customer lists and customer data […] “; oddelek 2.1(a): „Amazon EHT [LuxSCS] irrevocably grants AEU [LuxOpCo], under all Amazon EHT [LuxSCS] intellectual property rights in or comprising the Amazon EHT [LuxSCS] Intellectual Property, whether existing now or in the future, the following sole and exclusive right and license to the Amazon EHT [LuxSCS] Intellectual Property“.
This focus is further confirmed in the 2017 OECD TP Guidelines, paragraph 6.42: ‘While determining legal ownership and contractual arrangements is an important first step in the analysis, these determinations are separate and distinct from the question of remuneration under the arm's length principle.
Sporočilo skupine Amazon z dne 21. avgusta 2015, str. 2: „Under the License Agreement, ownership of customer data for all EU sites lies with Lux SCS.
For transfer pricing purposes, legal ownership of intangibles, by itself, does not confer any right ultimately to retain returns derived by the MNE [multinational enterprise] group from exploiting the intangible, even though such returns may initially accrue to the legal owner as a result of its legal or contractual right to exploit the intangible.
As a service to Lux SCS, these data are collected by LuxOpCo for the retail activities“.
The return ultimately retained by or attributed to the legal owner depends upon the functions it performs, the assets it uses, and the risks it assumes, and upon the contributions made by other MNE [multinational enterprise] group members through their functions performed, assets used, and risks assumed’.
Licenčna pogodba, točka 2.3 (Maintenance) in točka 9.5 (Compliance, Data Protection).
2017 OECD TP Guidelines, Chapter VI, and BEPS Actions 8-10 Final Report, p. 141-160.
Družba LuxOpCo je odgovorna zlasti za (a) omejitev dostopa do podatkov, (b) obdelavo podatkov v skladu z zadevno zakonodajo, (c) uporabo podatkov izključno za dovoljene namene, (d) dokumentacijo, (e) zagotavljanje, da so vzpostavljeni ustrezni operativni in tehnološki procesi in postopki za preprečevanje nepooblaščenega dostopa, izgube, uničenja, kraje, izkoriščanja ali razkritja osebnih podatkov.
1995, 2010 and 2017 OECD TP Guidelines, paragraph 7.2.
Poročilo o transfernih cenah, str. 6 in 7 ter 36.
[306] 1995, 2010 and 2017 OECD TP Guidelines, paragraph 7.29.
Amazon Final Transcripts, [Senior Vice President Product Management – Retail, Amazon Corporate LLC, US], 4. november 2014, točka 617: 20–25, točka 618: 1–3.
1995, 2010 and 2017 OECD TP Guidelines, paragraphs 7.9 and 7.10.
Povzetek po končanem sojenju v zvezi s skupino Amazon, str. 75, točki 229 in 230; glej tudi Amazon Final Transcripts: [podpredsednik in direktor, odgovoren za nemški trg, v družbi Amazon Deutschland Services GmbH, München, Nemčija], 5. november 2014, točka 975: 18–25, točka 976: 1–6: „So brand name — I keep hearing that question from journalists.
EU Joint Transfer Pricing Forum, JTPF report: Guidelines on low value adding intra-group services, meeting of 4 February 2010, available at: https://ec.europa.eu/taxation_customs/sites/taxation/files/docs/body/jtpf_020_rev3_2009.pdf.
That's why I'm — I think a brand name doesn't really help you, right.
2010 JTPF report, paragraphs 59-60.
A brand name is a name.
2010 JTPF report, paragraph 62.
I mean what really matters to customers is not the name, it's what you do, right.
For completeness it is noted that a portion of the labour costs can be included in COGS, when it is directly associated with the production.
And you have to have the relevant selection.
See Recital 38 of the Opening Decision.
You have to have the relevant services, right, you have to pay attention to the customer.
In Table 17, EBITDA stands for the conventional acronym of ‘earnings before interest, taxes, depreciation and amortisation’.
You have to pay attention to the product that you're selling, right, because every product comes with different characteristics and one thing might be more important here, might be more important there.
The Commission's decision of 7 October 2014 to initiate the procedure laid down in Article 108(2) of the Treaty on the Functioning of the European Union, C(2014) 7156 final.
The brand name itself I think has only become important because we filled it with life“; pričanje [podpredsednika in direktorja, odgovornega za nemški trg, v družbi Amazon Deutschland Services GmbH, München, Nemčija], 13. junij 2014, str. 146, točke 13 do 25: „Why doesn't brand help you build your business?
0,45 % and 0,55 % on European turnover respectively, as illustrated in Figure 1.
A. Not at all.
Previously, Article 10(2) of Regulation (EC) No 659/1999.
Q. Why not I said?
43, Luxembourg refers to the report of the Code of Conduct Group on Business Taxation, presented to the Council on 27 May 2011: ‘With respect to the Luxembourg tax measure concerning companies engaged in intra-group financing activities the Group discussed the agreed description at the meeting on 17 February 2011.
You need, you need something behind that name.
Luxembourg informed the Group that Circular no. 164/2 dated 28 January 2011 determines the conditions for providing advance pricing agreements confirming the remuneration of the transactions. […] With the benefit of this information, the Group agreed that there was no need for this measure to be assessed against the criteria of the Code of Conduct’.
I mean, Amazon is a name until you fill it with the individual product that is relevant to the customer and build to services.
Luxembourg's submission of 21 November 2014, par.
I've been talking about and do all that stuff.
44: ‘At its meeting on 6 December 2011, the OECD Forum on Harmful Tax Practices agreed that 10 systems did not have to be subject to further examination, one of which was the advance tax analysis of intra-group financing carried out in Luxembourg’.
I mean, it's, it's not enough to just say we're an online store.
In its submission of 21 November 2014, par.
I mean, you need to bring it alive, right?
73, Luxembourg refers to the Commission Decision in case SA.32225 of 2 October 2013: Expropriation compensation of Nedalco in Bergen op Zoom.
So that's what's driving it.“
Case T-219/10 Autogrill España v Commission ECLI:EU:T:2014:939, paragraphs 44 and 45.
Amazon Final Transcripts, [Senior Vice President Product Management – Retail, Amazon Corporate LLC, US], 4. november 2014, točka 727:25, točka 728:1-8, točka 625:4-7, točka 685:5-9.
By letter of 5 December 2004 Amazon informed Luxembourg that the restructuring would be completed only in 2006 and asked for the contested tax ruling to be applicable for the first five years as of then.
Amazon Final Transcripts [podpredsednik in finančni direktor v družbi Amazon Corporate LLC, ZDA], 17. november 2014, točka 2848:22-25: „They don't really care where they get it from.
On 23 December 2004, Luxembourg confirmed that the described delay does not affect the agreement of 6 November 2003, provided that other stipulations of the request of 23 October 2003 are maintained.
They just want to get it at the right price, they want it to be convenient.
Amazon refers to the following State aid cases where, according to Amazon, a particular tax rule served as the reference framework: Commission Decision 2011/282/EU of 12 January 2011 on the tax amortisation of financial goodwill for foreign shareholding acquisitions No C 45/07 (ex NN 51/07, ex CP 9/07) implemented by Spain (OJ L 135, 21.5.2011, p. 1); Commission Decision 2007/256/EC of 20 December 2006 on the aid scheme implemented by France under Article 39 CA of the General Tax Code — State aid C 46/2004 (ex NN 65/2004) (OJ L 112, 30.4.2007, p. 41), paragraph 86; Case C-6/12, P Oy, paragraphs 22-31; Joined Cases C-78/08 to C-80/08, Paint Graphos, paragraph 50.
They want to get it quickly.
Reference is made to Decision 2011/282/EU and Commission Decision 2011/276/EU of 26 May 2010 concerning State aid in the form of a tax settlement agreement implemented by Belgium in favour of Umicore SA (formerly known as Union Minière SA) (State aid C 76/2003 (ex NN 69/2003)) (OJ L 122, 11.5.2011, p. 76), in particular paragraphs 204 and 223.
And so those are the attributes that matter to customers“; točka 2852:11-17: „At the end of the day, you know, I don't think a customer really cares once they have that item that they want and in their home or wherever, where that item came from.
Amazon's submission of 5 March 2015, Annex 2.
The item is the item.