natgillin/translations-raw huggingface dataset:
CUT is a transfer pricing method used in the US analogous to the CUP under OECD TP Guidelines.
Centrumet syftar till att belysa diskussionen om europeisk politik och främja principerna med ett fritt samhälle genom att samla medlemmarnas ekonomiska expertis.
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.
Skrivelse från Amazon av den 18 juni 2016, s. 8.
3549: 10-25; par.
Såsom de angivit i denna skrivelse, ”[…] it is highlyhighly unlikely that Lux SCS would have been able to find an independent entity capable or willing enter into a licensing agreement if doing so entailed that the business risk would be supported by that independent entity.
3550: 1-10, ‘Volume impacted deal pricing pretty significantly.
Accordingly, Lux SCS was ready to take the risks in relation to the Intangibles, so as to enable LuxOpCo to gain more easily market shares: in the longer term growing revenue for LuxOpCo would mean more revenue for Lux SCS, as licensor.
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.
In practical terms, this meant entering into a contractual agreement where the royalty methodology is based on the licensee's being profitable and earning a return on its costs, rather than an arrangement that would create a risk of the licensee being loss making.”
And you saw the same thing in the [C] deal […].’
Skrivelse från Amazon av den 18 juni 2016, s. 11.
CSA, paragraph 1.4 (Amazon Intellectual Property)
Rapporten om internprissättning, s. 50.
Amazon's submission of 19 February 2016.
Skrivelse från Amazon av den 15 februari 2016, bilaga H.
EUR 33435000 expensed directly in 2010.
Skrivelse från Amazon av den 15 februari 2016, s. 4.
Out of the total paid by LuxSCS for [acquisition Q]'s technology (USD 42928054), USD 22928054 was capitalised as intangible asset.
Algoriel, Askell, Decade, Seresco SA, Société de Gestion de Terminaux Informatiques, Solutec och Sydelis.
EUR 23010000 paid by LuxSCS for [acquisition T], were recorded as an intangible asset.
Företaget Solutec.
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.
I sin skrivelse av den 18 januari 2016, s. 11, förklarar Amazon också att ”[…] it was logical that the royalty contained a floor based on a percentage of royalties, which incentivized the licensee to maximize revenues (and share in the upside of doing so).
EUR [0-10 millions].
The corollary to that was a cap on the licensee's remuneration (based on a higher percentage of revenues) to ensure that the costs of the licensee were efficiently managed and did not increase too far out of line with revenue growth.”
Amazon's submission of 19 March 2015, Supplement.
Skrivelse från Amazon av den 22 juli 2016: Amazon's Technology-Centric E-tailing-Business, p. 1.
Amazon's submission of 12 June 2015.
Skrivelse från Amazon av den 29 maj 2017: [Advisor 1] och [Advisor 1]: Economic analysis of the Transfer Pricing approach adopted in the 2003 ATC, 25 mai 2017.
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.
Efterhandsrapporten om internprissättning från 2017, s. 12: ”LuxOpCo's aggregate royalty payments to LuxSCS over the period under review are approximately [5–10] % of net sales (or [3–3,5] % of GMS).
3602: 3-25; par.
This figure is well below the range of royalty rates indicated by the CUP analysis in the [Advisor 2] Report, which are based on the agreement between Amazon and [A] and include adjustments to account for other intangibles (customer referrals) licensed by LuxSCS to LuxOpCo but not made available by Amazon to [A].”
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?
Efterhandsrapporten om internprissättning från 2017, s. 12–13: Enligt tabell 1 är ersättningsnivån ett totalvärde av följande ersättningsnivåer: teknik [3–3,5] %, immateriella tillgångar för marknadsföring [1–1,5] % och kunduppgifter [0,5–1] % av bruttoförsäljningen av varor.
A. That's a reasonable description.
Teckningsavgiften för kunduppgifterna som fastställts av Förenta staternas federala skattedomstol har av [Advisor 1] omvandlats till en ersättningsnivå som är proportionell mot värdet av tekniken och de immateriella tillgångarna för marknadsföring.
Q: Okay.
Efterhandsrapporten om internprissättning från 2017, s. 12–13.
And these third parties […] then used this technology to build and operate their own eCommerce system and website; is that correct?
Efterhandsrapporten om internprissättning från 2017, s. 15–16.
A: That's not quite correct.
Efterhandsrapporten om internprissättning från 2017, s. 13: ”The license of the Intangibles from LuxSCS to LuxOpCo is different, as the license comes with a commitment by LuxSCS to maintain, update, and enhance those intangibles through ongoing investments under the CSA.
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.
Although it is recognized that there is a decay of intangibles over time, these intangibles are replaced by new intangibles from the ongoing investments under the CSA and therefore, no downward adjustment to the royalty paid by LuxOpCo to LuxSCS is necessary.”
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.’
Efterhandsrapporten om internprissättning från 2017, s. 16.
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.
Efterhandsrapporten om internprissättning från 2017 förefaller däremot bortse från funktionsanalysen inom ramen för tillämpningen av marknadsprismetoden, trots att denna analys betraktas som en avgörande faktor i analysen av jämförbarheten.
3540: 24-25, par.
Se OECD:s riktlinjer från 1995, punkt 1.20.
3541: 1-25, par.
Efterhandsrapporten om internprissättning från 2017, s. 32.
3542: 1-25: ‘Q: […] And given that these deals involved services and technology, how did Amazon price them?
Efterhandsrapporten om internprissättning från 2017, s. 33.
A: Well, the way we priced these deals was essentially looking at them as a wholistic bundle […].’
[364] Efterhandsrapporten om internprissättning från 2017, s. 33.
Amazon's submissions of 31 July 2015 and 15 January 2016.
Dom i de förenade målen C-20/15 P, kommissionen/World Duty Free, ECLI:EU:C:2016:981, punkt 53 och där angiven rättspraxis.
Amazon's submissions of 12 June 2015 and 15 January 2016.
Se dom i de förenade målen C-106/09 P och C-107/09 P, kommissionen/Gibraltars regering och Förenade kungariket, ECLI:EU:C:2011:732, punkt 72 och där angiven rättspraxis.
Agreement, section 4.4 (Pricing).
Dom i mål C-494/06 P, kommissionen/Italien och Wam, ECLI:EU:C:2009:272, punkt 54 och där angiven rättspraxis.
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.’.
Se även dom i mål C-66/02, Italien/kommissionen, ECLI:EU:C:2005:768, punkt 112.
[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’.
Dom i mål C-126/01, GEMO SA, ECLI:EU:C:2003:622, punkt 41 och där angiven rättspraxis.
Agreement, section 11 (Customer Information and Other Data).
Dom i de förenade målen T-298/97, T-312/97 m.fl., Alzetta, ECLI:EU:T:2000:151, punkt 80.
Exhibit S of the [A] Agreement.
Dom i mål C-172/03, Heiser, ECLI:EU:C:2005:130, punkt 55.
Amazon's submission of 15 January 2016.
Se även domarna i mål C-271/13 P, Rousse Industry/kommissionen, ECLI:EU:C:2014:175, punkt 44; de förenade målen C-71/09 P, C-73/09 P och C-76/09 P, Comitato ”Venezia vuole vivere”/kommissionen, ECLI:EU:C:2011:368, punkt 136; mål C-156/98, Tyskland/kommissionen, ECLI:EU:C:2000:467, punkt 30 och där angiven rättspraxis.
Agreement, section 5.5 (Pricing of Selected Product Units) and 9.1 (Sale of Selected Product Units to Customers Through the ACT Site: Procedure).
Dom i mål C-15/14 P, kommissionen/MOL, ECLI:EU:C:2015:362, punkt 60.
Agreement, section 16 (Proprietary Rights and Licenses, Restrictions).
Se även dom i de förenade målen C-20/15 P och C-21/15 P, kommissionen/World Duty Free, ECLI:EU:C:2016:981, punkt 55, och mål C-270/15 P, Belgien/kommissionen, ECLI:EU:C:2016:489, punkt 49.
Agreement, section 13 (Compensation).
Dom i mål C–211/15 P, Orange/kommissionen, ECLI:EU:C:2016:798, punkterna 53 och 54.
Agreement, section 2.1 (Mirror Site: Development) of and [B] Agreement, section 2.1 (Mirror Site: Development).
Mål C-143/99, Adria-Wien Pipeline och Wietersdorfer & Peggauer Zementwerke, ECLI:EU:C:2001:598, punkt 41.
Agreement, section 5.2 (Existing Customer Information Delivery) and [B] Agreement, sections 5.2 (Existing Customer Information Delivery).
Dom i mål 173/73, Italien/kommissionen, ECLI:EU:C:1974:71, punkt 13.
Agreement, section 9.2 (Licenses) and [B] Agreement, section 10.2 (Licenses).
Se domarna i mål C-66/02, Italien/kommissionen, ECLI:EU:C:2005:768, punkt 78, i mål C–222/04, Cassa di Risparmio di Firenze m.fl., ECLI:EU:C:2006:8, punkt 132, och i mål C–522/13, Ministerio de Defensa och Navantia, ECLI:EU:C:2014:2262, punkterna 21–31.
Amazon's submission of 22 January 2016.
Se domarna i de förenade målen C-182/03 och C-217/03, Belgien och Forum 187 ASBL/kommissionen, ECLI:EU:C:2005:266, punkt 95.
will pay a royalty to […].
Skrivelse från Amazon av den 5 mars 2015, punkt 27.
However, if royalty payments result in remuneration […], the royalty will be adjusted […].
OECD:s riktlinjer från 2010, punkt 1.13.
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.
Meddelande från Luxemburg av den 21 november 2014, punkt 38–40.
The […] fee.
Mål 173/73, Italien/kommissionen, ECLI:EU:C:1974:71.
fee to be paid by […].
Se förenade målen C-182/03 och C-217/03, Belgien och Forum 187 ASBL/kommissionen, ECLI:EU:C:2006:416, punkt 81; förenade målen C-106/09 P och C 107/09 P, kommissionen mot Gibraltars regering och Förenade kungariket, ECLI:EU:C:2011:732; mål C–417/10, 3M Italia, EU:C:2012:184, punkt 25, och beslut i mål C-529/10, Safilo, EU:C:2012:188, punkt 18.
to earn a return on its costs to provide shares service of [1-10] % to [1-10] %.
Skäl 429.
According to the recital 39 a. of the 2014 APA request […].
Se OECD:s riktlinjer från 1995, punkt 1.20.
2014 ruling request, 2 April 2014, par.
Se även OECD:s riktlinjer från 2010, punkt 1.42 och OECD:s riktlinjer från 2017, punkt 1.51.
39 a, p. 11.
Rapporten om internprissättning visar endast, felaktigt, att restvärdet ”may be considered to be attributable to the Intangibles licensed by LuxOpCo from LuxSCS”.
2014 ruling request, 2 April 2014, par.
Efterhandsrapporten om internprissättning från 2017, s. 21 och 32.
39 c, p. 11.
Skrivelse från Amazon av den 7 juni 2017.
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.’
Amazon misstar sig därför när företaget bekräftar att kontrollen av utnyttjandet av de immateriella tillgångarna faktiskt åligger LuxSCS eftersom dessa tillgångar kunde överlåtas under licens till ett annat företag om LuxOpCo skulle drabbas av förluster.
Article 159(2) LIR: ‘L'impôt sur le revenu des collectivités porte sur l'ensemble des revenus du contribuable’.
Se skäl 321.
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’.
Licensavtalet punkt 1.5 (Licensed Purpose), 2.1 a (Exclusive Intellectual Property License Grant), 2.1 b (Derivative Works), 2.3 (Maintenance), 4.1 (Term) 9.2 (Preventing Infringement).
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’.
Punkt 9.2 i licensavtalet (Preventing Infringement).
In addition, there is a 5 % surcharge on the 21 % tax rate for an employment fund calculated on the IRC.
2.
In 2012, the solidarity surcharge was increased from 5 % to 7 % with effect from tax year 2013.
Punkt 9.5 i licensavtalet (Compliance, Data Protection).
With the changes introduced for tax year 2013, the aggregate income tax rate increases from 28,80 % to 29,22 % for Luxembourg City.
Föremålet för den licens som avses i licensavtalet är identiskt med det för kostnadsfördelningsavtalet när det gäller de licenser som LuxSCS erhållit.
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.
Se kostnadsfördelningsavtalet, punkt 1.13 a.
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.
Om de arbeten som bygger på avtalet inte har tilldelats LuxSCS enligt avtalet har LuxSCS erhållit en oåterkallelig, exklusiv världslicens utan ersättning för dessa verk, bland annat en rätt bevilja en underlicens för dessa, för de immateriella tillgångarnas hela nyttjandeperiod.
See Recital 294.
All fördelning av arbete som bygger på avtalet eller varje licens för detta hade samtidigt lämnats till LuxOpCo, som beviljats en oåterkallelig och exklusiv licens för de immateriella tillgångarna och alla andra immaterialrättigheter som innehas av LuxSCS på europeiskt territorium.
Circular Letter LIR no 164/2 of 28 January 2011, p. 2.
Licensavtalet punkterna 1.5 (Licensed Purpose), 2.1 a (Exclusive Intellectual Property License Grant), 2.1 b (Derivative Works).
Luxembourg has been a member of the OECD since 7 December 1961.
Skäl 124.
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 sin skrivelse av den 19 mars 2015 angav Amazon att de anställda vid Amazonkoncernen som deltar i utveckling och underhåll av de immateriella tillgångarna varken är anställda av LuxSCS eller av de enheter som ingår i LuxSCS.
The most recent version was published by the OECD on 15 July 2014.
Under den berörda perioden har LuxSCS också ägt en andel i Amazon Eurasia Holdings Sarl.
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.
Se skäl 104 och fotnot 27.
1995, 2010 and 2017 OECD TP Guidelines, preface, paragraph 11.
Se skälen 454 och 455.
See, 1995 OECD TP Guidelines, paragraph 1.13; See also, 2010 and 2017 OECD TP Guidelines, paragraph 1.14.
Amazon bekräftade att ”neither [LuxSCS], not its general partner, Amazon Europe Holding Inc., had an active role in the IP Steering Committee”.
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.
Se skrivelsen från Amazon av den 7 juni 2017, sid 1.
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.’
Såsom förklarats i skäl 103 agerade Amazon Europa Holding Inc. också som enda företrädare för LuxSCS under den berörda perioden.
See also the 2010 OECD TP Guidelines, paragraph 1.6.
Skriftligt beslut från LuxSCS enda företrädare av den 28 april 2006, se tabell 14.
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017 as published 10 July 2017.
Se skälen 104 och 218.
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.
Kostnadsfördelningsavtalet, punkterna 1.13 (Licensed Purpose), 2.3 och Exhibit B, och punkt 9.12 (Preventing Infringement).
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.
Se även kostnadsfördelningsavtalet, sid 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 [D]s anticipated to be derived from such intellectual property rights.”
35.
Se skäl 213 om förvärvet [förvärv U, Q, R och T].
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, 22 July 2010.
Se skälen 212–214 och 218.
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, 13 July 1995.
Se fotnot 199.
These Guidelines were based on the OECD Report ‘Transfer Pricing and Multinational Enterprises (1979)’.
Se skäl 200.
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.
Se skäl 201.
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.
Såsom förklaras i fotnot 403 har parterna slutit kostnadsfördelningsavtalet för att dela sina enskilda kostnader och risker och på så sätt kunna dra nytta av att gemensamt ta fram de immateriella tillgångarna.
Finally, this edition also contains consistency changes that were made to the rest of the OECD TP Guidelines.
Såsom framgår av LuxSCS redovisning finns inget som tyder på att A9, ATI eller andra företag i Amazonkoncernen har ersatts för FoU och förvaltningen av de immateriella tillgångarna, eller andra tjänster, utöver ramen för kostnadsfördelningsavtalet (se tabell 9).
The report was published on 5 October 2015 and approved by the OECD Council on 23 July 2016.
Det antas därför att kostnadsfördelningsavtalet har fastställt den globala ersättning som beviljas A9 och ATI för samtliga funktioner som utövas till förmån för LuxSCS.
1995 OECD TP Guidelines, chapter II, 2010 and 2017 OECD TP Guidelines, part II.
Se OECD:s riktlinjer från 2017, punkt 6.112.
[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’.
Se skäl 206.
1995 OECD TP Guidelines, paragraph 1.68; 2010 and 2017 OECD TP Guidelines, paragraph 2.9.
Som anges i skäl 429.
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’.
Som anges i punkterna 2.3 (maintenance), 9.2 (preventing infringement) och 9.5 (compliance, data protection) i licensavtalet ansvarade LuxOpCo endast för underhåll och skydd av de immateriella tillgångarna.
1995 OECD TP Guidelines, chapter II and III; 2010 and 2017 OECD TP Guidelines, part II and III.
Se bilaga 5 till skrivelsen från Amazon av den 21 augusti 2015.