natgillin/translations-raw huggingface dataset:
Amazon internal document: License Agreement, paragraph 3.1.
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.
License Agreement, paragraph 7 (No Warranties): ‘Each party provides its materials and services to the other pursuant to this agreement ‘as is,’ ‘with all faults’ and without warranties of any kind, express, implied, statutory or otherwise, including any implied warranties of merchantability, fitness for a particular purpose, reasonable care, workmanlike effort, results, lack of viruses, accuracy or completeness, all of which each party expressly disclaims, and each party assumes the entire risk as to the results and performance of those services and the materials. There is no warranty of title or noninfringement of any intellectual property rights or any warranty against interference with either party's or any other entity's enjoyment of information provided to it relating to this agreement ’.
And you saw the same thing in the [C] deal […].“
So-called ‘third party materials’.
Dogovor o delitvi stroškov, točka 1.4 (Amazon Intellectual Property).
For example, in February 2011 LuxOpCo acquired full ownership of the LoveFilm Group, including the intellectual property of that group (See Amazon's submission of 4 May 2015).
Sporočilo skupine Amazon z dne 19. februarja 2016.
As part of the post-acquisition integration of the [acquisition Q], it was decided by Amazon to centralise all ‘digital content rights’ […] in LuxOpCo. […].
33435000 EUR, neposredno porabljenih v letu 2010.
License Agreement, section 3.2, provides: ‘Third Party Materials, From time to time during the Term, AEU [LuxOpCo] may license or otherwise acquire rights to or ownership of third party materials, which AEU [LuxOpCo] may use in connection with the Licensed Purpose (‘Third Party Materials’).
Od skupnega zneska, ki ga je družba LuxSCS plačala za tehnologijo [prevzema Q] (42928054 USD), je bilo 22928054 USD kapitaliziranih kot neopredmetena sredstva.
If in connection with obtaining a license to Third Party Materials, AEU [LuxOpCo] acquires the right to sublicense such Third Party Materials to Amazon EHT [LuxSCS], then AEU [LuxOpCo] hereby grants to Amazon EHT [LuxSCS] a royalty free and non-exclusive right and license to use such Third Party Materials during the Term in the same manner as and for the same purposes that such Third Party Materials have been licensed to AEU [LuxOpCo].
Znesek 23010000 EUR, ki ga je družba LuxSCS plačala za [prevzem T], je bil knjižen kot neopredmetena sredstva.
If AEU [LuxOpCo] acquires ownership of any Third Party Materials, then AEU [LuxOpCo] hereby grants Amazon EHT [LuxSCS] a royalty free and non-exclusive tight and license to use such Third Party Materials during the Term to the full extent that AEU [LuxOpCo] can use such Third Party Materials as the owner of the Third Party Material ’.
Od skupnega zneska, ki ga je družba LuxSCS plačala za [prevzem U] (70 milijonov USD), je bilo 84 milijonov USD kapitaliziranih kot dobro ime in 0,7 milijona EUR kot neopredmetena sredstva za trženje.
Amazon's submission of 18 January 2016: ‘Both LuxOpCo and ASE rely on the Intangibles in operating their businesses. Inventory risk management, pricing, fulfilment, management and third party registration on Amazon's marketplaces, to name a few, are automated to a very large extent and the required technology is licensed from LuxSCS. As a result of this automation, these functions require limited involvement from LuxOpCo and ASE's employees beyond monitoring and management’.
[0–10 milijonov] EUR.
License Agreement, paragraph 2.1(a) (Exclusive Intellectual Property License Grant).
Sporočilo skupine Amazon z dne 12. januarja 2016.
See footnote 64.
Sporočilo skupine Amazon z dne 19. marca 2015, dodatek.
Service Agreements, paragraph 3.1 (Use by Provider).
Sporočilo skupine Amazon s petka, 12. junija 2015.
Service Agreements, paragraph 3.2 (Ownership by Company).
Amazon Final Transcripts: [podpredsednik Technology – Software Development, Amazon Corporate LLC, ZDA, nekdanji podpredsednik Kindle, Amazon Corporate LLC, ZDA], 18. november 2014, točka 3602: 3–25; točka 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?
License Agreement, paragraph 4.1 (Term).
A. That's a reasonable description.
License Agreement, paragraph 4.2 (Immediate Termination upon Notice for Change of Control or Substantial Encumbrance).
Q: Okay.
License Agreement, paragraph 4.3 (Termination After Failure to Cure of Performance).
And these third parties […] then used this technology to build and operate their own eCommerce system and website; is that correct?
Luxembourg's submissions of 21 November 2014, Annex 4.
A: That's not quite correct.
See Recital 128 for the definitions of terms used in the License Fee calculation.
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.
Following the amendment, ‘EU Operating Profits’ means EU Revenue minus EU COGS and EU Operating Expenses and, as agreed upon by the Parties from time to time, certain expenses, at cost, not included in the AEU Operating Expenses.
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.“
See footnote 84.
Amazon Final Transcripts: [podpredsednik Technology – Software Development, Amazon Corporate LLC, ZDA, nekdanji podpredsednik Kindle, Amazon Corporate LLC, ZDA], 18. november 2014, točka 3540: 24 in 25, točka 3541: 1–25, točka 3542: 1–25: „Q: […] And given that these deals involved services and technology, how did Amazon price them?
As explained in Recital 102, Amazon's European structure, as referred to in the ruling request and as endorsed by the contested tax ruling, was put into place from May 2006-June 2014.
A: Well, the way we priced these deals was essentially looking at them as a wholistic bundle […].“
In June 2014, that structure was changed.
Sporočili skupine Amazon z dne 31. julija 2015 in 15. januarja 2016.
As explained in Amazon's letter of 31 October 2003, p. 4: ‘Notwithstanding the tax transparency of LuxSCS, it would have been subject to municipal business tax (Article 2 MBTL) on its profits if these profits are derived by a permanent establishment situated in Luxembourg from the carrying out of a ‘commercial activity’ as defined by Article 14-1 ITL ’.
Sporočili skupine Amazon z dne 12. junija 2015 in 15. januarja 2016.
This letter and Amazon's letter of 31 October 2003 were supplemented with additional information on the restructuring in Amazon's letters to the Luxembourg tax administration of 5 December 2004, 14 April 2006 and 20 April 2006.
Pogodba [A], oddelek 4.4 (Pricing).
The Luxembourg tax administration confirmed in its letters to Amazon on 23 December 2004 and 27 April 2006 that: ‘As the changes discussed in your letter of April 14, 2006 and in the letter of April 20, 2006 by Mr […] from [Advisor 1] will have no effect on the taxation of your group's companies, my letter of November 6, 2003 will remain in force.
Pogodba [A], točka 14.4.1.1 (Trademarks), določa: „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.“ Pogodba [A], točka 14.4.1.2 (Limited License), določa: „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.“
So, I have no objections to the content of the letters of April 14, 2006 and April 20, 2006 respectively.’
Pogodba [A], oddelek 14.4.2 ([A]).
Amazon's letter of 23 October 2003, p. 5.
Pogodba [A], oddelek 11 (Customer Information and Other Data).
Amazon's letter of 23 October 2003, p. 6.
Exhibit S k pogodbi [A].
TP Report, see Recital 4.
Sporočilo skupine Amazon s petka, 15. januarja 2016.
See TP Report, section 4.1.
Pogodba [G], oddelka 5.5 (Pricing of Selected Product Units) in 9.1 (Sale of Selected Product Units to Customers Through the ACT Site: Procedure).
Overview of Methods.
Pogodba [G], oddelek 16 (Proprietary Rights and Licenses, Restrictions).
Amazon's letter of 31 October 2003 further explains that ‘LuxSCS will retain any and all risk associated with the ownership of the IP rights’.
Pogodba [G], oddelek 13 (Compensation).
Amazon's letter of 23 October 2003, p. 3-4.
Pogodba [H], oddelek 2.1 (Mirror Site: Development), in pogodba [B], oddelek 2.1 (Mirror Site: Development).
The management is expected to account for 8-10 FTEs, and includes the following positions: General Manager Europe, Luxembourg Country Manager, Director, Pan-European Supply Chain, Director, Pan-European Operational Excellence, Director, Pan-European Operations Engineering, Director of Information Technology, Director of Operations Finance, Europe and Director of Operations Finance, Europe.
Pogodba [H], oddelek 5.2 (Existing Customer Information Delivery), in pogodba [B], oddelek 5.2 (Existing Customer Information Delivery).
Amazon's letter of 23 October 2003, p. 4.
Pogodba [H], oddelek 9.2 (Licenses), in pogodba [B], oddelek 10.2 (Licenses).
TP Report, p. 14.
Sporočilo skupine Amazon s petka, 22. januarja 2016.
TP Report, p. 29.
bo plačeval licenčnino […].
TP Report, p. 20-21.
Vendar če bo po plačilu licenčnine plačilo […], bo licenčnina prilagojena […].
Amazon's submission of 28 October 2015: ‘Meeting with the Case Team’, p. 8.
Kot je določeno v licenčni pogodbi v točki 9.7 (Binding effect.
USD 7 million in the first year and USD 8 million in the second year of the contract; in: Amazon internal document: Agreement between Amazon and [A], p. 155.
Assignment), je imela vsaka pogodbena stranka pravico, da prenese svoje pravice in obveznosti iz te pogodbe brez soglasja druge pogodbene stranke, če je prejemnik povezana družba prenositelja.
Ranging from USD 7 million in the second year of the agreement to USD 35 million in the fifth year; in: Amazon internal document: Agreement between Amazon and [A], p. 155.
Licenčnina […].
Initially 5 %, diminishing to 4 % in the fourth and the subsequent years; in: Amazon internal document: Agreement between Amazon and [A], p. 157.
Licenčnina […], ki jo plača […].
TP Report, p. 28.
bo prejemal povračilo za svoje stroške v višini od [1–10] % do [1–10] % za zagotavljanje skupnih storitev.
The Amadeus database is a database of financial information for public and private companies across Europe.
V skladu z uvodno izjavo 39a zahteve za vnaprejšnji cenovni sporazum iz leta 2014 […].
It is maintained by Bureau van Dijk, or BvD, a publisher of company information and business intelligence.
Zahteva za vnaprejšnje davčno stališče iz leta 2014, 2. april 2014, točka 39a, str. 11.
The tax advisor limited the search to the following countries: Austria, Belgium, Denmark, Finland, France, Germany, Greece, Italy, Luxembourg, Netherlands, Norway, Portugal, Spain, Sweden and Switzerland.
Zahteva za vnaprejšnje davčno stališče iz leta 2014, 2. april 2014, točka 39c, str. 11.
The following keyword search terms were used: Computational, Design, Marketing, Merchandising, Programming, Promotion, Services, Web Design.
Člen 159(1) LIR določa: „Za davčne zavezance rezidente, ki so zavezani davku od dohodkov organizacij, se štejejo spodaj navedeni kolektivni subjekti, če je njihov sedež ali glavna uprava na ozemlju Velikega vojvodstva.“ Člen 159(2) LIR določa: „Davek od dohodkov organizacij se odmeri od vseh dohodkov davčnega zavezanca.“
Algoriel, Askell, Decade, Seresco SA, Societe de Gestion de Terminaux Informatiques, Solutec and Sydelis.
Člen 160 LIR določa: „Davku od dohodkov organizacij so za svoj izvirni dohodek v smislu člena 156 zavezani kolektivni subjekti iz člena 159, ki nimajo ne sedeža ne glavne uprave na ozemlju Velikega vojvodstva.“
TP Report, Annex V.
Člen 156 LIR določa: „Za izvirne dohodke davčnih zavezancev nerezidentov se šteje: 1. poslovni dobiček v smislu členov 14 in 15: (a) ki ga neposredno ali posredno ustvari stalna poslovna enota ali stalni predstavnik v Velikem vojvodstvu, razen če je stalni predstavnik veletrgovec, posrednik ali neodvisni trgovski zastopnik.“
TP Report, Annex V, p. 46.
Luksemburški davek od dohodkov pravnih oseb je sestavljen iz davka od dohodkov organizacij (IRC) v višini 21 % in, za družbe s sedežem v mestu Luxembourg, občinskega davka od dohodkov v višini 6,75 %.
TP Report, p. 31.
Poleg tega je 21-odstotna davčna stopnja povečana za 5-odstotni prispevek v sklad za zaposlovanje, katerega izračun temelji na IRC.
TP Report, p. 32.
Leta 2012 se je solidarnostni davek povečal s 5 % na 7 %, kar je začelo veljati z davčnim letom 2013.
TP Report, p. 34.
S spremembami, uvedenimi za davčno leto 2013, se povprečna stopnja davka od odhodkov za mesto Luxembourg poveča z 28,80 % na 29,22 %.
Due to LuxSCS's treatment as a fiscally transparent entity in Luxembourg, royalty payments from LuxOpCo to LuxSCS are not considered taxable income of LuxSCS in Luxembourg, but of its partners in the US.
Poleg tega so luksemburške družbe zavezane letnemu davku od premoženja, ki se pobere 1. januarja vsako leto in predstavlja 0,5 % njihovega čistega premoženja po vsem svetu.
Moreover, with effect from 1 January 2004, Luxembourg has not imposed any withholding tax on royalty payments on intangible property to non-resident recipients.
Luksemburška davčna uprava je uporabo člena 164(3) LIR za finančne družbe pojasnila v okrožnicah št. 164/2 z dne 28. januarja 2011 in št. 164/2 bis z dne 8. aprila 2011, ki sta bili nadomeščeni z okrožnico direktorja za prispevke LIR št. 56/1 – 56 bis/1 z dne 27. decembra 2016, o davčni obravnavi družb, ki izvajajo transakcije financiranja znotraj skupine.
Accordingly, no taxes are levied on LuxSCS's profits by Luxembourg.
Glej uvodno izjavo 294.
By contrast, since the US does not consider LuxSCS as fiscally transparent, but rather as a separate corporate entity resident in Luxembourg, the taxation of the LuxSCS's partners in the US may be deferred indefinitely, so long as none of LuxSCS's profits are repatriated to the US.
Okrožnica LIR št. 164/2 z dne 28. januarja 2011, str. 2.
The different tax treatment of LuxSCS in Luxembourg (fiscally transparent) and in the US (fiscally non-transparent) thus arises from a so-called ‘hybrid mismatch’, i.e. a difference in the Luxembourg and US tax rules on the entity's characterisation.
Luksemburg je član OECD od 7. decembra 1961.
As explained in Recital 127.
Glej na primer smernice OECD iz leta 1995, predgovor, odstavek 16: „Države članice se spodbujajo, naj sledijo tem smernicam pri nacionalni praksi določanja transfernih cen, davčni zavezanci pa naj se po njih ravnajo, kadar za davčne namene presojajo, ali je določanje transfernih cen skladno z neodvisnim tržnim načelom […]“.
These support services included, among others, general administrative, corporate and public relations, accounting and auditing, budgeting, tax and legal support as well as training and employee development.
Najnovejšo različico te vzorčne konvencije je OECD objavil 15. julija 2014.
Amazon's submission of 21 August 2015, p. 7-8.
V tem okviru so „transferne cene“ tiste, po katerih podjetje prenaša opredmetena sredstva in neopredmetena sredstva ali izvaja storitve za povezana podjetja.
[Advisor 3] Report: ‘E-commerce in Europe between 2006 and 2013: dynamics and economics’, 11 May 2017.
Smernice OECD iz leta 1995, leta 2010 in leta 2017, predgovor, odstavek 11.
As indicated on p. 7: ‘Online retail is a segment of the e-commerce sector.
[275] Glej smernice OECD iz leta 1995, odstavek 1.13.
Online retail focusses on online sales of physical goods by online retailers, i.e., operators purchasing goods, holding them in their inventory and selling these goods online.’
Glej tudi smernice OECD iz leta 2010 in leta 2017, odstavek 1.14.
[Advisor 3] Report, 11 May 2017, Preamble, p. 7.
[276] Načelo ločenih pravnih oseb je pojasnjeno v predgovoru k smernicam OECD v odstavku 6: „Da bi načelo ločenih pravnih oseb lahko uporabili za transakcije v skupini, morajo biti posamezni člani skupine obdavčeni tako, kot da med seboj poslujejo kot nepovezane osebe pod tržnimi pogoji.
[Advisor 3] Report, 11 May 2017, par.
Razmerja med člani mednarodne skupine podjetij pa članom skupine lahko dovoljujejo v medsebojnih razmerjih vzpostavljati posebne pogoje, ki se razlikujejo od pogojev, ki bi bili dogovorjeni, če bi člani skupine delovali kot neodvisna podjetja, ki poslujejo na prostem trgu.
18 and 67, p. 8 and p. 30.
Da bi zagotovile pravilno uporabo načela ločenih pravnih oseb, so države članice OECD sprejele neodvisno tržno načelo, po katerem naj bi bili izločeni vplivi posebnih pogojev na velikost dobičkov.“ Glej tudi smernice OECD iz leta 2010, odstavek 1.6.
[Advisor 3] Report, par.
Razlog za to je dejstvo, da se za opombe in smernice OECD za določanje transfernih cen iz leta 1995 in leta 2010 šteje, da izražajo mednarodno soglasje glede uporabe načel, določenih v vzorčni davčni konvenciji OECD.
18.
Glej tudi opombe glede vzorčne davčne konvencije OECD, 2010, odstavek 35.
As explained in par.
Smernice OECD za določanje transfernih cen za mednarodna podjetja in davčne uprave, 22. julij 2010.
20 of the [Advisor 3] Report, ‘[t]he main difference between traditional retailers and online retailers lies in the product distribution channel used: Online retailers sell their products through a website and deliver them to customers using advanced information systems and complex logistics infrastructure without physical stores. Their cost structure reflects the investments in the IT and in shipping and logistics infrastructure and technology; Traditional physical retailers distribute their products in stores, and bear the costs of renting the physical outlets, which are not borne by online retailers’.
V smernicah OECD iz leta 2017 se upoštevajo spremembe in pojasnila, sprejete v poročilih BEPS iz leta 2015 o ukrepih 8–10 (Uskladitev izračunanih transfernih cen z ustvarjanjem vrednosti) in ukrepu 13 (Dokumentiranje transfernih cen in poročanje po državah).
[Advisor 3] Report, 11 May 2017, par.
Vključujejo tudi navodila glede varnih pristanov, sprejeta leta 2013, v katerih se priznava, da je mogoče z ustrezno zasnovanimi varnimi pristani zmanjšati breme na področju davčne skladnosti in davčnim zavezancem zagotoviti večjo pravno varnost.
24-25, p. 11.
Nazadnje, ta izdaja vključuje tudi spremembe zaradi doslednosti, izvedene drugje v smernicah OECD.
[Advisor 3] Report, 11 May 2017, par.
Poročilo je bilo objavljeno 5. oktobra 2015, Svet OECD pa ga je odobril 23. julija 2016.
29, p. 13.
OECD (2015), Uskladitev izračunanih transfernih cen z ustvarjanjem vrednosti, ukrepi 8–10: končna poročila iz leta 2015, projekt BEPS, revizija poglavja VI smernic za določanje transfernih cen.
The report indicates that this would be the UK, Germany, France, Spain and Italy.
OECD (2015), Uskladitev izračunanih transfernih cen z ustvarjanjem vrednosti, ukrepi 8–10: končna poročila iz leta 2015, projekt BEPS, revizija poglavja VIII smernic za določanje transfernih cen.
[Advisor 3] Report, 11 May 2017, par.11, p. 5.
Smernice OECD iz leta 1995, poglavje II; smernice OECD iz leta 2010 in leta 2017, del II.
[Advisor 3] Report, 11 May 2017, par.12, p. 5.
Odstavek 1.69 smernic OECD iz leta 1995 določa, da „[si je treba v] takšnih primerih […] prizadevati, da se doseže sklep, ki je skladen z neodvisnim tržnim načelom, ki je iz praktičnega vidika zadovoljiv za vse udeležene stranke ob upoštevanju dejstev in okoliščin primera, mešanice razpoložljivih dokazov in relativno zanesljivost različnih upoštevanih metod“.
[Advisor 3] Report, 11 May 2017, par.
Smernice OECD iz leta 1995, odstavek 1.68; smernice OECD iz leta 2010 in leta 2017, odstavek 2.9.
77, p. 33-34.
V zvezi s tem smernice OECD iz leta 2010 in leta 2017 v odstavku 2.9 določajo, da „se takšnih drugih metod ne sme uporabljati kot nadomestilo za metode, ki jih priznava OECD, ko so slednje primernejše glede na dejstva in okoliščine primera“.
See Amazon.com Inc., 2016 Annual Report, p. 3: ‘We serve consumers through our retail websites and focus on selection, price, and convenience’.
Smernice OECD iz leta 1995, poglavji II in III; smernice OECD iz leta 2010 in leta 2017, dela II in III.
Amazon offers a wide selection of consumable and durable goods that includes electronics and general merchandise as well as media products available in both a physical and digital format, such as books, music, video, games, and software; Amazon.com, Inc.
Smernice OECD iz leta 1995 v odstavku 3.49 določajo: „Tradicionalne transakcijske metode imajo prednost pred metodami transakcijskega dobička pri določanju, ali je transferna cena tržno primerljiva cena oziroma ali obstajajo ali ne posebne okoliščine, ki vplivajo na razdelitev dobička med povezanimi podjetji.
2016 Annual Report, p. 68.
Dosedanje izkušnje kažejo, da je v večini primerov mogoče uporabiti tradicionalne transakcijske metode.“ Smernice OECD iz leta 2010 in leta 2017 v odstavku 2.3 določajo: „[Kadar] se lahko ob upoštevanju meril, opisanih v odstavku 2.2, enako zanesljivo uporabljajo metoda primerljivih prostih cen in druge metode za določanje transfernih cen, [ima prednost] uporaba metode primerljivih prostih cen.“
Convenience is based on continuous innovation in software development, merchandising and management; See Amazon.com Inc., 2006 Annual Report, p. 4.
Smernice OECD iz leta 1995, odstavek 2.7.
As further confirmed by statements of Amazon employees, see email of [Senior Vice President Product Management – Retail, Amazon Corporate LLC, US], dated 16 June 2008, in: Deposition of [Vice President International Retail, Amazon Corporate LLC, US, former Head of European Retail Business, responsible for all retail operations in Europe, LuxOpCo, Luxembourg] – Exhibit 25: ‘We need to continue to focus on the retail basics: driving down COGS, driving fast track in-stock, category expansion, selection expansion within categories.’ and 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, par.
„Ko je mogoče najti primerljive transakcije med nepovezanimi osebami, je metoda primerljivih prostih cen najbolj neposreden in zanesljiv način uporabe neodvisnega tržnega načela.