natgillin/translations-raw huggingface dataset:
You can look at the — you can go through the various contracts across the M.coms and you will find that the larger ones, such as [C] and [A], they have a lower commission rate than the smaller ones such as [D] and [E] and [F], and so that was a reality of what the market forces would require, […] And so the expectation that became predominant across all of the players in this market segment was that the bigger the sales volume, the lower the commission rate would be, and that found its way into, for example, [A] Amendment 3 is where we went from a single commission structure to a tiered base structure because [A] saw that their sales were doing very well and they predicted them to do very well over the course of the remainder of the agreement and they didn't want to be spending that much because they thought it wasn't competitive with their alternatives.
Neporavnani znesek kredita se je v obdobju 2006–2013 povečal za [1500–2000] milijonov EUR (glej uvodno izjavo 183), medtem ko so plačila licenčnin, ki jih je družba LuxOpCo dolgovala družbi LuxSCS, presegla plačila, ki jih je družba LuxSCS v istem obdobju dolgovala družbi Amazon US, za [1500–2000] milijonov EUR ([3000–3500] milijonov EUR – [1500–2000] milijonov EUR, glej preglednico 2 oz. 10).
And you saw the same thing in the [C] deal […].’
Glej opombi 177 in 179 za pojasnilo medsebojne odvisnosti licenčnin in odprtje kreditne linije.
CSA, paragraph 1.4 (Amazon Intellectual Property)
Smernice OECD iz leta 2010, odstavka 9.23 in 9.26.
Amazon's submission of 19 February 2016.
Glej tudi smernice OECD iz leta 1995, odstavki od 1.25 do 1.27, in smernice OECD iz leta 2017, odstavki 1.61, 1.65 in 1.70.
EUR 33435000 expensed directly in 2010.
Smernice OECD iz leta 2010, odstavek 9.29.
Out of the total paid by LuxSCS for [acquisition Q]'s technology (USD 42928054), USD 22928054 was capitalised as intangible asset.
Glej tudi smernice OECD iz leta 1995, odstavek 1.26, in smernice OECD iz leta 2017, odstavek 1.64.
EUR 23010000 paid by LuxSCS for [acquisition T], were recorded as an intangible asset.
Smernice OECD iz leta 2010, odstavek 9.23.
Out of the total paid by LuxSCS for [acquisition U] (USD 70 million), EUR 84 million was capitalised as goodwill and EUR 0,7 million as marketing-related intangible asset.
Glej tudi smernice OECD iz leta 1995, odstavek 1.25, in smernice OECD iz leta 2017, odstavka 1.61 in 1.65.
EUR [0-10 millions].
V smernicah OECD iz leta 2010, odstavek 1.49, je določeno: „Še en dejavnik, ki ga je treba upoštevati pri preučevanju ekonomske vsebine navedene razporeditve tveganja, so posledice take razporeditve pri transakcijah med nepovezanimi osebami.
Amazon's submission of 19 March 2015, Supplement.
Seveda je veliko tudi drugih tveganj, kakršna so na primer splošna konjukturna tveganja, na katera očitno ne more pomembno vplivati nobena od strank in ki bi bila lahko pri transakcijah med nepovezanimi osebami naložena eni ali drugi stranki v transakciji.
Amazon's submission of 12 June 2015.
Z analizo je treba ugotoviti, koliko takih tveganj v praksi dejansko prevzema vsaka stran.“ Glej tudi smernice OECD iz leta 2017, odstavka 1.59 in 1.60.
Amazon Final Transcripts: [Vice President Technology – Software Development, Amazon Corporate LLC, US former Vice President of Kindle, Amazon Corporate LLC, US], 18 November 2014, par.
Smernice OECD iz leta 1995 vsebujejo ta preudarek v odstavku 1.26, ki določa: „[V zvezi s pogodbenimi pogoji] bi kazalo razmisliti, ali je navedena razporeditev tveganja skladna z ekonomsko vsebino transakcije.
3602: 3-25; par.
V tej zvezi bi bilo na splošno treba upoštevati dejansko ravnanje strank kot najboljši dokaz prave razporeditve tveganja.“ Odstavek 1.39 poleg tega določa: „[P]ogodbe v mednarodnem podjetju [se] zelo lahko spremenijo, začasno prekinejo, podaljšajo ali odpovedo v skladu s splošnimi strategijami mednarodnega podjetja kot celote in take spremembe so možne celo z veljavnostjo za nazaj.
3603:1, ‘Q. M.com or enterprise solutions, in that program Amazon took all of the technologies that it had developed for its own website business […] and made them available to third-party retailers? […] Is that correct?
V takih primerih bi morali davčni organi z uporabo neodvisnega tržnega načela ugotoviti, kakšna realnost je bila dejanska podlaga za tak pogodbeni dogovor.“ Glej tudi smernice OECD iz leta 2010, odstavka 1.67 in 9.14.
A. That's a reasonable description.
Smernice OECD iz leta 2017, odstavek 1.88.
Q: Okay.
Licenčna pogodba, točke 1.5 (Licensed Purpose), 2.1(a) (Exclusive Intellectual Property License Grant), 2.1(b) (Derivative Works), 2.3 (Maintenance), 4.1 (Term) in 9.2 (Preventing Infringement).
And these third parties […] then used this technology to build and operate their own eCommerce system and website; is that correct?
Glej uvodno izjavo 116 in preglednico 13 (funkcije in tveganja).
A: That's not quite correct.
Kot je navedeno v uvodni izjavi 116, se je družba LuxOpCo na podlagi izključne licence strinjala, da bo izvajala vse funkcije v zvezi z razvojem, izboljševanjem, upravljanjem in uporabo neopredmetenih sredstev na evropskem ozemlju ter da bo prevzela vsa tveganja, povezana s temi dejavnostmi.
It was Amazon, my team specifically that took those technologies and assembled them, extended them, customised them and operated the technology day to day on behalf of that retailer.
Glej tudi smernice OECD iz leta 2010, IX. poglavje, Preoblikovanje poslovanja, Zgled (B): Prenos dragocenih neopredmetenih sredstev na slamnato podjetje, in zlasti sklep v odstavku 9.192: „Popolno upoštevanje vseh dejstev in okoliščin je jamstvo za sklep, da se ekonomska vsebina dogovora razlikuje od oblike dogovora.
What the retailer would be doing is they would be managing their pricing, their promotions, their merchandising, their marketing, these elements […] we would be their IT and eCommerce department, but they would be what gets referred to as the merchandising and pricing and marketing department.’
Dejstva zlasti nakazujejo, da podjetje Z nima nobene realne sposobnosti, da prevzame tveganja, ki so mu pripisana po dogovoru, kot so ga opredelile in strukturirale stranke.
Amazon Final Transcripts: [Vice President Technology – Software Development, Amazon Corporate LLC, US former Vice President of Kindle, Amazon Corporate LLC, US], 18 November 2014, par.
Nadalje, ne obstaja nobeno dokazilo o kakršnih koli poslovnih razlogih za dogovor.
3540: 24-25, par.
V takšnem primeru odstavek 1.65 dovoljuje davčnemu organu, da ne prizna strukture transakcije, ki so jo sprejele stranke.“
3541: 1-25, par.
Za ponazoritev je v odstavku 9.25 smernic OECD iz leta 2010 in odstavku 1.70 smernic OECD iz leta 2017 naveden primer vlagatelja, ki najame upravitelja skladov, da bi izvedel naložbe za njegov račun.
3542: 1-25: ‘Q: […] And given that these deals involved services and technology, how did Amazon price them?
Glej preglednico 14.
A: Well, the way we priced these deals was essentially looking at them as a wholistic bundle […].’
Glej opombo 409, v kateri je povzet odstavek 9.24 smernic OECD iz leta 2010.
Amazon's submissions of 31 July 2015 and 15 January 2016.
Glej uvodno izjavo 363 in naslednje.
Amazon's submissions of 12 June 2015 and 15 January 2016.
„Constant development of the Intangibles is critical to Amazon European business' success (or failure).
Agreement, section 4.4 (Pricing).
As such, by developing and controlling the Intangibles Lux SCS takes on significant business risk“, glej sporočilo skupine Amazon z dne 18. januarja 2016, str. 4.
Agreement, paragraph 14.4.1.1 (Trademarks) provides: ‘ACI hereby grants to [A], during the Term, a limited, non-exclusive, non-transferable (except in accordance with Section 22.7) license, which [A] may sublicense only to its Affiliates to use within the Territory such ACI Content and Trademarks supplied by ACI hereunder: (a) only within the Territory; (b) only as is reasonably necessary to perform its obligations under this Agreement; and (c) only for the purposes contemplated under this Agreement.’.
Licenčna pogodba, točka 1.5 (Licensed Purpose).
[A] agreement, paragraph 14.4.1.2 (Limited License) provides: ‘ACI grants to [A], for a term ending on the earlier of: (a) August 31, 2006; or (b) twelve (12) months following any termination of the Term by [A] pursuant to Section 13.2, or six (6) months following any termination of the Term by [A] pursuant to Section 13.3.2, a limited, temporary, non-exclusive, non-transferable (except in accordance with Section 22.7) license to use the ACI Intellectual Property (excluding Trademarks, URLs and domain names of ACI and its Affiliates), solely as necessary to permit [A] to continue the operation, maintenance and support of the [A] Site (or any successor Web Site, whether hosted by [A] directly or by a Third Party) in the form such exists as of the effective date of any termination of this Agreement as provided above’.
Sporočilo skupine Amazon z dne 7. junija 2017, str. 2 in 3.
Exhibit S of the [A] Agreement.
Glej uvodno izjavo 104.
Amazon's submission of 15 January 2016.
Glej uvodno izjavo 436, iz katere je razvidno, da pri določanju transfernih cen prevlada dejansko ravnanje strank in ne pogodbeni dogovori.
Agreement, section 5.5 (Pricing of Selected Product Units) and 9.1 (Sale of Selected Product Units to Customers Through the ACT Site: Procedure).
Ker je družba LuxOpCo tista, ki upravlja in prevzema tveganja v zvezi z neopredmetenimi sredstvi in upravljanjem dejavnosti skupine Amazon v Evropi (glej oddelek 9.2.1.2), mora nositi posledice pozitivnih in negativnih rezultatov svoje dejavnosti, torej tudi izgub, ki jih lahko utrpi, če ne ustvari dovolj dobička za plačilo tržno naravnane licenčnine za neopredmetena sredstva.
Agreement, section 16 (Proprietary Rights and Licenses, Restrictions).
Komisija v oddelku 9.2.1.4 predstavlja metodo, ki omogoča določitev plačila družbi LuxSCS, ki bolj ustreza ekonomski realnosti zadevne transakcije.
Agreement, section 13 (Compensation).
Licenčna pogodba, točka 4.3: „Termination After Failure to Cure for Failure of Performance.
Agreement, section 2.1 (Mirror Site: Development) of and [B] Agreement, section 2.1 (Mirror Site: Development).
If either party fails to perform any of its covenants contained in this Agreement and fails to cure such default within sixty (60) days after receiving a notice from the non-defaulting party, the non-defaulting party may terminate this Agreement immediately by giving written notice to the defaulting party.“
Agreement, section 5.2 (Existing Customer Information Delivery) and [B] Agreement, sections 5.2 (Existing Customer Information Delivery).
Kot je navedeno v smernicah OECD iz leta 2017, odstavek 6.63: „Obseg in vrsta dejavnosti, ki bodo potrebne za izvajanje obvladovanja finančnega tveganja v zvezi z odobritvijo financiranja, bosta odvisna od tveganosti naložbe za financerja, ob upoštevanju zadevnega zneska denarja in naložbe, za katero je to financiranje uporabljeno.
Agreement, section 9.2 (Licenses) and [B] Agreement, section 10.2 (Licenses).
V skladu z opredelitvijo obvladovanja v odstavkih 1.65 in 1.66 teh smernic izvajanje obvladovanja določenega finančnega tveganja pomeni sposobnost sprejemanja zadevnih odločitev glede priložnosti, ki pomeni tveganje, v tem primeru odobritve financiranja, in dejansko izvajanje teh funkcij sprejemanja odločitev.
Amazon's submission of 22 January 2016.
Poleg tega mora oseba, ki zagotavlja obvladovanje finančnega tveganja, izvajati dejavnosti, navedene v odstavkih 1.65 in 1.66, v zvezi z vsakodnevnimi dejavnostmi zmanjševanja tveganj, povezanih s temi tveganji, kadar so te oddane v zunanje izvajanje, in v zvezi z vsem potrebnim pripravljalnim delom, da se omogoči sprejemanje odločitev, če teh dejavnosti ne izvaja sama.“
will pay a royalty to […].
Zaposleni družbe LuxOpCo, ki so člani organa EU Retail Pricing Committee, so na primer odgovorni za opredelitev smernic za določanje cen in za odobritev vseh maloprodajnih cen na evropskih spletiščih.
However, if royalty payments result in remuneration […], the royalty will be adjusted […].
Glej notranji akt skupine Amazon: „EU Policies and Procedures Manual“ z dne 1. maja 2006, str. 5.
As provided in the License Agreement, paragraph 9.7 (Binding effect, Assignment), either party was entitled to assign its rights and obligations under this agreement without the other party's consent provided that the assignee is an Affiliate of the assignor.
Kot je pojasnjeno v uvodni izjavi 104, so bili edini prihodki družbe LuxSCS licenčnine in obresti, ki so jih plačevale njene odvisne družbe.
The […] fee.
Glej uvodno izjavo 183 in opombo 177.
fee to be paid by […].
Glej preglednico 12.
to earn a return on its costs to provide shares service of [1-10] % to [1-10] %.
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] whether existing under intellectual property, unfair competition or trade secret laws, or under statute or at common law or equity, including but not limited to: (i) copyrights and author's rights (including but not limited to reviews and editorial content), trade secrets, trademarks, patents, inventions, designs, logos, and trade dress, look and feel, ‚moral rights‘, mask works, rights of personality, publicity or privacy, rights in associate or vendor information, rights in customer information (including but not limited to customer lists and customer data), and any other intellectual property and proprietary rights (including but not limited to rights in databases, marketing strategies and marketing surveys); (ii) any application or right to apply for any of the rights referred to in this clause; and (iii) any and all renewals, extensions, future equivalents and restorations thereof, now or hereafter in force and effect; (b) any and all intellectual property licensed, transferred or assigned to Amazon EHT [LuxSCS] by any third party or Affiliate; and (c) any and all Derivative Works assigned to Amazon EHT [LuxSCS] pursuant to Section 2.1(b). “
According to the recital 39 a. of the 2014 APA request […].
V skladu s točko 2.1(a) licenčne pogodbe je bila družbi LuxOpCO nepreklicno podeljena izključna licenca „solely for the Licensed Purpose, to: (i) make, use, reproduce, copy, modify, translate, integrate into or extract from a database and create derivative works of Amazon EHT [LuxSCS] Intellectual Property; (ii) publicly perform or display, import, broadcast, transmit, distribute and communicate to the public by any means whatsoever, including but not limited to wire or wireless transmission process, using broadcasting, satellite, cable or network, license, offer to sell, and sell, rent, lease or lend originals and copies of, and otherwise commercially or non-commercially exploit any Amazon EHT [LuxSCS] Intellectual Property (and derivative works thereof)“.
2014 ruling request, 2 April 2014, par.
„Namen licence“ ( „Licensed Purpose“) je opredeljen v točki 1.5: „(a) operating any and all World Wide Web sites accessed via the European Country code top level domains (including but not limited to.de,.uk, and.fr) for the sale of goods or services where any person or entity (including but not limited to Amazon.com, Inc. or any of its Affiliates) is the seller of record for such goods or services, (b) using Amazon EHT [LuxSCS] Intellectual Property for the purposes of providing World Wide Web services to any third party or Affiliate that contracts for such services with respect to a World Wide Web site that utilizes a European Country code top level domain, and (c) using Amazon EHT [LuxSCS] Intellectual Property within the European Country geographic territory for any other purpose.“ Namen licence je enak namenu, opredeljenemu za licenčne pravice, ki jih je družba LuxSCS prejela na podlagi dogovora o delitvi stroškov (DDS, točka 1.13).
39 a, p. 11.
Licenčna pogodba, točka 2.3: „Maintenance.
2014 ruling request, 2 April 2014, par.
AEU shall abide by regulations and practices in force or use in any European Country in order to safeguard Amazon EHT's [LuxSCS]'s rights in the Amazon EHT [LuxSC] Intellectual Property.
39 c, p. 11.
AEU [LuxOpCo] shall take all necessary actions to maintain such rights.“
Article 159(1) LIR: ‘Sont considérés comme contribuables résidents passibles de l'impôt sur le revenu des collectivités, les organismes à caractère collectif énumérés ci-après, pour autant que leur siège statutaire ou leur administration centrale se trouve sur le territoire du Grand-Duché.’
Licenčna pogodba, točka 9.2: „Preventing Infringement. (a) AEU [LuxOpCo] shall, at its sole expense, use its best efforts to prevent, investigate, and prosecute any unauthorized use of any Amazon EHT [LuxSCS] Intellectual Property.
Article 159(2) LIR: ‘L'impôt sur le revenu des collectivités porte sur l'ensemble des revenus du contribuable’.
AEU [LuxOpCo] agrees to promptly inform Amazon EHT of any such unauthorized use that comes to the AEU's [LuxOpCo's] attention.
Article 160 LIR: ‘Sont passibles de l'impôt sur le revenu des collectivités pour leur revenu indigène au sens de l'article 156, les organismes à caractère collectif de l'article 159 qui n'ont ni leur siège statutaire, ni leur administration centrale sur le territoire du Grand-Duché’.
To facilitate coordination of enforcement activities, AEU [LuxOpCo] shall consult with Amazon EHT [LuxSCS] before undertaking any actions to prevent such unauthorized use of Amazon EHT [LuxSCS] Intellectual Property. (b) AEU [LuxOpCo] may, at its sole expense, institute and conduct suits to protect its rights under this Agreement against infringement and may retain all recoveries from any such suits.“ Skupina Amazon je v dopisu z dne 7. junija 2017 potrdila dejavno vlogo družbe LuxOpCo pri zaščiti neopredmetenih sredstev v Evropi:„[…] v skladu z licenčno pogodbo mora družba LuxOpCo storiti vse, kar je v njeni moči, da prepreči nepooblaščeno uporabo neopredmetenih sredstev, za katera je podeljena licenca, opravi preiskavo glede take uporabe in sodno preganja kršilce ter vloži in vodi tožbe za zaščito svojih pravic iz licenčne pogodbe pred kakršno koli kršitvijo.“
Article 156 LIR: ‘Sont considérés comme revenus indigènes des contribuables non-résidents: 1. le bénéfice commercial au sens des articles 14 et 15: a) lorsqu'il est réalisé directement ou indirectement par un établissement stable ou un représentant permanent au Grand-Duché, excepté toutefois lorsque le représentant permanent est négociant en gros, commissionnaire ou représentant de commerce indépendant’.
Licenčna pogodba, točka 4.1: „Term.
The Luxembourg corporate income tax consists of a corporate income tax on profits (‘impôt sur le revenue des collectivités’ or ‘IRC’), taxed at a rate of 21 %, and, for companies established in Luxembourg City, a municipal business tax on profits ( ‘impôt commercial communal’), taxed at a rate of 6,75 %.
Subject to all necessary government approvals, this Agreement is effective as of the Effective Time and continues in effect for the life of all copyrights or author's rights and patents related to the Amazon EHT Intellectual Property licensed under Section 2.1 of this Agreement and until all proprietary and confidential information and know-how related to Amazon EHT Intellectual Property enters the public domain (‚Term‘).
In addition, there is a 5 % surcharge on the 21 % tax rate for an employment fund calculated on the IRC.
“Odstavka 4.2 in 4.3 določata, da je pogodbo mogoče odpovedati samo v primeru (i) spremembe nadzora ali znatne obremenitve ali (ii) v primeru, da ena od pogodbenih strank ne bi mogla odpraviti kršitve obveznosti.
In 2012, the solidarity surcharge was increased from 5 % to 7 % with effect from tax year 2013.
Licenčna pogodba, točke 2.1(a) (Exclusive Intellectual Property License Grant), 2.1(b) (Derivative Works) in 2.4 (Ownership).
With the changes introduced for tax year 2013, the aggregate income tax rate increases from 28,80 % to 29,22 % for Luxembourg City.
Licenčna pogodba, točka 2.1(b) (Derivative works).
In addition, Luxembourg companies are subject to an annual net wealth tax, which is levied at a rate of 0,5 % on the company's worldwide net worth on 1 January of each year.
Zapisnik seje poslovodstva družbe LuxOpCo z dne 21. junija 2005.
The application of Article 164(3) LIR to financing companies has been clarified by the Luxembourg tax administrations in Circulars no. 164/2 of 28 January 2011 and no. 164/2bis of 8 April 2011, which were replaced by Circulaire du directeur des contributions LIR no 56/1 – 56bis/1 du 27 décembre 2016, traitement fiscal des sociétés exerçant des transactions de financement intra-groupe.
Zapisniki sej poslovodstva družbe LuxOpCo z dne 29. januarja 2013, 3. junija 2013 in 9. decembra 2014.
See Recital 294.
„EU Policies and Procedures Manual“, ki je veljal 1. maja 2006, str. 21.
Circular Letter LIR no 164/2 of 28 January 2011, p. 2.
Amazon Final Transcripts, [podpredsednik, odgovoren za intelektualno lastnino, Legal, Amazon Corporate LLC, ZDA], 20. november 2014, točka 4270: 13–25: „Q: […] the IP steering committee meetings.
Luxembourg has been a member of the OECD since 7 December 1961.
Was there a procedure for those? […] A. We would meet annually.
See, for example, 1995 OECD TP Guidelines, preface, paragraph 16: ‘OECD Member countries are encouraged to follow these Guidelines in their domestic transfer pricing practices, and taxpayers are encouraged to follow these Guidelines in evaluating for tax purposes whether their transfer pricing complies with the arm's length principle […]’.
I would come in and do a presentation of intellectual property changes, some of the disputes that were ongoing.
The most recent version was published by the OECD on 15 July 2014.
We would do a review of the foreign filing recommendations, so that would be where we would file an application in the United States, our recommendation as far as whether we should file that outside of the United State, principally – well in Europe for each of those, and we would have a recommendation of yes or no.
In this context, ‘transfer prices’ refer to the prices at which a company transfers physical goods or intangible property or provides services to its associated companies.
We would go through these with the business leaders, the technology leaders, and they would approve or reject the ideas or our recommendations.“
1995, 2010 and 2017 OECD TP Guidelines, preface, paragraph 11.
Pričanje [podpredsednik divizije Product Management-Retail in nekdanji podpredsednik/generalni direktor divizije Worldwide Operations v družbi Amazon Corporate LLC, ZDA], 15. julij 2014, str. 117, točke 8 do 13.
See, 1995 OECD TP Guidelines, paragraph 1.13; See also, 2010 and 2017 OECD TP Guidelines, paragraph 1.14.
Glej tudi pričanje [Senior Vice President Product Management – Retail, Amazon Corporate LLC, US], 18. september 2014, str. 29, točke 9 do 16: […], 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: 1–13 in 17–21: […].
The separate entity approach is explained in the preface to the OECD TP Guidelines, paragraph 6: ‘In order to apply the separate entity approach to intra-group transactions, individual group members must be taxed on the basis that they act at arm's length in their dealings with each other.
Pričanje [podpredsednik divizije Product Management-Retail in nekdanji podpredsednik/generalni direktor divizije Worldwide Operations v družbi Amazon Corporate LLC, ZDA], 15. julij 2014, str. 74, točke 8 do 13, str. 77, točke 14 do 29.
However, the relationship among members of an MNE [multinational enterprise] group may permit the group members to establish special conditions in their intra-group relations that differ from those that would have been established had the group members been acting as independent enterprises operating in open markets. To ensure the correct application of the separate entity approach, OECD Member countries have adopted the arm's length principle, under which the effect of special conditions on the levels of profits should be eliminated.’
Pričanje [Senior Vice President Product Management – Retail, Amazon Corporate LLC, US], 18. september 2014, str. 112, točke 9 do 20.