natgillin/translations-raw huggingface dataset:
License Agreement, paragraphs 1.5 (Licensed Purpose), 2.1(a) (Exclusive Intellectual Property License Grant), 2.1(b) (Derivative Works), 2.3 (Maintenance), 4.1 (Term) and paragraph 9.2 (Preventing Infringement).
Licensavtalet, punkt 2.3 (Maintenance) och 9.5 (Compliance, Data Protection).
License Agreement, paragraph 9.2 (Preventing Infringement).
LuxOpCo ansvarar framför allt för att a) begränsa åtkomsten till uppgifter, b) behandla uppgifterna enligt gällande lagstiftning, c) enbart använda uppgifter för godkända ändamål, d) hantera dokumentationen, e) se till att det finns lämpliga processer och operativa rutiner och tekniker för att förhindra otillåten åtkomst till, förlust, destruering, stöld, användning eller spridning av personuppgifter.
Amazon confirmed this reading of Provision 9.2 in its submission of 7 June 2017, see p. 2.
Rapporten om internprissättning, s. 6–7 och 36.
License Agreement, paragraph 9.5 (Compliance, Data Protection).
Amazon Final Transcripts, [Senior Vice President Product Management – Retail, Amazon Corporate LLC, Förenta staterna], 4 november 2014, punkt 617: 20–25, punkt 618: 1–3.
The Licensed Purpose of the License Agreement is identical with the Licensed Purpose of the CSA in relation to the licenses obtained by LuxSCS.
Amazon Post trial brief, s. 75, punkterna 229–230, se även Amazon Final Transcripts: [Vice President and Country Manager Germany, Amazon Deutschland Services GmbH, München, Tyskland], 5 november 2014, punkt 975: 18–25, punkt 976: 1–6: ”So brand name – I keep hearing that question from journalists. That's why I'm – I think a brand name doesn't really help you, right.
See the CSA, paragraph 1.13 (a).
A brand name is a name.
To the extent, derivative works was not subject to assignment to LuxSCS under the Agreement, LuxSCS obtained an irrevocable, exclusive, and royalty-free worldwide license to those derivative works, including a right to sublicense these, for the entire lifetime of the Intangibles.
I mean what really matters to customers is not the name, it's what you do, right.
Any assignment or license of the derivative works shall, however, at the same time remained licensed to LuxOpCo which, under the License Agreement is granted an irrevocable and exclusive license to the Intangibles and all other IP held by LuxSCS within the European territory.
And you have to have the relevant selection.
License Agreement, paragraphs 1.5 (Licensed Purpose), 2.1(a) (Exclusive Intellectual Property License Grant), 2.1(b) Derivative Works.
You have to have the relevant services, right, you have to pay attention to the customer.
See Recital 124.
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.
See Amazon's submission of 31 October 2003.
The brand name itself I think has only become important because we filled it with life.”
See also financial accounts of LuxSCS and EU Policies and Procedures Manual, which stipulates that LuxSCS ‘must never have any employees’.
Vittnesmål [Vice President and Country Manager Germany, Amazon Deutschland Services GmbH, München, Tyskland], 13 juni 2014, s. 146, punkterna 13–25: ”Why doesn't brand help you build your business?
In its submission of 19 March 2015, Amazon indicated that the Amazon group employees involved in developing and maintaining the Intangibles are neither employed by LuxSCS nor by entities that participate in LuxSCS.
A. Not at all.
During the relevant period, LuxSCS also held shares in Amazon Eurasia Holdings Sarl.
Q. Why not I said?
See Recital 104 and footnote 27.
A. What helps build your business is not a name, right?
See Recitals 454-455.
You need, you need something behind that name.
Indeed Amazon confirmed that ‘neither [LuxSCS], not its general partner, Amazon Europe Holding Inc., had an active role in the IP Steering Committee’.
I mean, Amazon is a name until you fill it with the individual product that is relevant to the customer and build to services.
See Amazon's submission of 7 June 2017, p. 1.
I've been talking about and do all that stuff.
As explained in Recital 103, Amazon Europe Holding Inc. was also acting as the sole manager of LuxSCS during the relevant period.
I mean, it's, it's not enough to just say we're an online store.
Written resolution of the sole manager of LuxSCS of 28 April 2006, see Table 14.
I mean, you need to bring it alive, right?
See Recitals 104 and 218.
So that's what's driving it.”
CSA, paragraphs 1.13 (Licensed Purpose), 2.3 and Exhibit B, and paragraph 9.12 (Preventing Infringement).
Amazon Final Transcripts, [Senior Vice President Product Management – Retail, Amazon Corporate LLC, Förenta staterna], 4 november 2014, punkt 727:25, punkt 728:1–8, punkt 625:4–7, punkt 685:5–9.
See also CSA, p. 1, ‘the Parties desire to pool their respective resources from the Effective Date forward, for the purpose of further developing and otherwise enhancing the value of the Amazon Intellectual Property [Intangibles owned by ATI], A9 Intellectual Property [Intangibles owned by A9] and EHT Intellectual Property [Intangibles owned by LuxSCS] (as defined below), and to share the costs and risks of developing and using all such intellectual property rights developed by any Party on the basis of benefits anticipated to be derived from such intellectual property rights’.
Amazon Final Transcripts [Senior Vice President, Chief Financial Officer, Amazon Corporate LLC, Förenta staterna], 17 november 2014, punkt 2848:22–25: ”They don't really care where they get it from. They just want to get it at the right price, they want it to be convenient.
See Recital 213 as regards the acquisition of [acquisition U, Q, R and T].
They want to get it quickly.
See Recitals 212 to 214 and 218.
And so those are the attributes that matter to customers.”
See Footnote 199.
Punkt 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. The item is the item.
See Recital 201.
Se avsnitt 2.3.2.1.
As explained in footnote 402, the parties entered into the CSA in order to share their individual costs and risks for them to be able to obtain the benefits of their joint development of the Intangibles.
Amazon Final Transcripts Vice President and Country Manager Germany, Amazon Deutschland Services GmbH, München, Tyskland], 5 november 2014, punkt 976: 5–17.
As illustrated in the accounts of LuxSCS, no trace has been found that A9, ATI, or any other Amazon companies have been remunerated for R & D and the management of the Intangibles beyond the CSA, nor for other services beyond the CSA (see Table 9).
Se Amazon Final Transcripts: [Vice President European Retail Business, ansvarig för all detaljhandelsverksamhet i Europa, LuxOpCo, Luxemburg, tidigare Country Manager France, Amazon.fr SAS, Clichy, Frankrike], 5 november 2014, punkt 905: 1–10: ”So did the brand name help?
It is therefore assumed that the CSA set out the full remuneration to A9 and ATI for all functions performed for the benefit of LuxSCS.
You know, I think that it wasn't helping in the sense of building selection and trying to get vendors to come on board locally. […]”.
See Footnote 198.
Se Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, Förenta staterna, tidigare Head of European Third Party Business (t.ex.
See 2017 OECD TP Guidelines, paragraph 6.53: ‘In outsourcing transactions between independent enterprises, it is usually the case that an entity performing functions on behalf of the legal owner of the intangible that relate to the development, enhancement, maintenance, protection, and exploitation of the intangible will operate under the control of such legal owner (as discussed in paragraph 1.65). […]’.
Marketplace), LuxOpCo, Luxemburg], 4 november 2014, punkt 810: 6–21: ”Similar, yeah, with the local – yeah, so what's important to me like, you know, and the reason IP exists is that what's really important for UK seller or UK customer is that Amazon.co.uk where the customer knows in the UK, the brand name, the customer knows in the UK Amazon.co.uk that's what the customer types to go and visit our site, www.Amazon – you get it – Amazon.uk, whatever it is. As it is Amazon.fr, Amazon.de, Amazon.it because they are local brands – local brand names, you know, for each of these countries. I think that's very important.
See paragraph 6.14 of the 1995 and 2010 OECD TP Guidelines: ‘Arm's length pricing for intangible property must take into account for the purposes of comparability the perspective of both the transferor of the property and the transferee. […] Given that the licensee will have to undertake investments or otherwise incur expenditures to use the licence it has to be determined whether an independent enterprise would be prepared to pay a licence fee of the given amount considering the expected benefits from the additional investments and other expenditures likely to be incurred’.
Q. Okay.
Paragraph 6.18 further provides: ‘It also is important to take into account the value of services such as technical assistance and training of employees that the developer may render in connection with the transfer.
A. If you ask my dad, he knows Amazon.fr, you know, not Amazon.com because that's what he types, you know, to go to the France site to buy products in his local market.”
Similarly, benefits provided by the licensee to the licensor by way of improvements to products or processes may need to be taken into account’.
Se även Amazon Final Transcripts [Vice President and Country Manager Germany, Amazon Deutschland Services GmbH, München, Tyskland], 5 november 2014, punkt 976: 5–17, där det förklaras att i Tyskland ville Amazon.de redan från början uppfattas som en tysk butik med tysk personal, som behandlade beställningar i Tyskland och erbjöd tjänster för tyska kunder.
See also 2017 OECD TP Guidelines, paragraph 6.112.
Amazon.de kommunicerade och kommunicerar därför fortfarande på tyska i Tyskland, inte på engelska.
See Recital 206.
Amazon Final Transcripts: [Vice President and Country Manager Germany, Amazon Deutschland Services GmbH, München, Tyskland], 5 november 2014, punkt 1001.
As specified in Recital 429.
8–18: […].
As set out in the License Agreement, paragraphs 2.3 (maintenance), 9.2 (preventing infringement) and 9.5 (compliance, data protection), LuxOpCo was solely responsible for the maintenance and protection of the Intangibles.
Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, Förenta staterna, tidigare Head of European Third Party Business (t.ex.
See Amazon's submission of 21 August 2015, annex 5.
Marketplace), LuxOpCo, Luxemburg], 4 november 2014, punkt 772: 8–25: ”Yeah, it did not.
That the emphasis is on the use of an intangible is made clear in 2017 OECD TP Guidelines, paragraph 6.71 provides: ‘If the legal owner of an intangible in substance:
You know, the brand name, you know, Amazon was clearly a good name in books […].
performs and controls all of the functions [..] related to the development, enhancement, maintenance, protection and exploitation of the intangible;
Detta gällde framför allt i Europa, där det var svårare att förklara för kunderna att Amazon inte bara säljer böcker.
provides all assets, including funding, necessary to the development, enhancement, maintenance, protection, and exploitation of the intangibles; and
Se vittnesmål [Senior Vice President Product Management – Retail, Amazon Corporate LLC, Förenta staterna], 18 september 2014, s. 42, punkterna 8–25, s. 43 punkterna 1–14.
assumes all of the risks related to the development, enhancement, maintenance, protection, and exploitation of the intangible,then it will be entitled to all of the anticipated, ex ante, returns derived from the MNE [multinational enterprise] group's exploitation of the intangible.
Vittnesmål [Senior Vice President Product Management – Retail, Amazon Corporate LLC, Förenta staterna], 18 september 2014, s. 41, punkterna 14–21: […]; vittnesmål [Vice President and Country Manager Germany, Amazon Deutschland Services GmbH, München, Tyskland], 13 juni 2014, s. 106, punkterna 20–25, s. 107, punkterna 2–9: […].
To the extent that one or more members of the MNE [multinational enterprise] group other than the legal owner performs functions, uses assets, or assumes risks related to the development, enhancement, maintenance, protection, and exploitation of the intangible, such associated enterprises must be compensated on an arm's length basis for their contributions.
Vittnesmål [Senior Vice President of Business Development, Amazon Corporate LLC, Förenta staterna], 16 juli 2014, s. 117, punkterna 1–7.
This compensation may, depending on the facts and circumstances, constitute all or a substantial part of the return anticipated to be derived from the exploitation of the intangible’.
Se skäl 132.
See also 1995 OECD TP Guidelines, paragraph 1.20 and 1.22 2010 OECD TP Guidelines, paragraph 1.42, and 1.44 where the emphasis is clearly on the ‘use’ of the asset.
Protokoll från LuxOpCos styrelsemöte den 9 april 2007.
As explained in the 1995 OECD TP Guidelines, paragraph 2.26: ‘If it cannot be demonstrated that the intermediate company either bears a real risk or performs an economic function in the chain that has increased the value of the goods, then any element in the price that is claimed to be attributable to the activities of the intermediate company would reasonably be attributed elsewhere in the MNE [multinational enterprise] group, because independent enterprises would not normally have allowed such a company to share in the profits of the transaction.’
Protokoll från LuxOpCos styrelsemöten den 12 april och den 13 december 2010.
See also 2010 OECD TP Guidelines, paragraph 2.33 and 2017 OECD TP Guidelines, paragraph 2.39.
Protokoll från LuxOpCos styrelsemöte den 17 augusti 2010.
As further explained in the 2017 OECD TP Guidelines, paragraph 6.59: ‘Group members that use assets in the development, enhancement, maintenance, protection, and exploitation of an intangible should receive appropriate compensation for doing so. Such assets may include, without limitation, intangibles used in research, development or marketing (e.g. know-how, customer relationships, etc.), physical assets, or funding.
Protokoll från LuxOpCos styrelsemöte den 23 augusti 2010.
One member of an MNE [multinational enterprise] group may fund some or all of the development, enhancement, maintenance, and protection of an intangible, while one or more other members perform all of the relevant functions. When assessing the appropriate anticipated return to funding in such circumstances, it should be recognised that in arm's length transactions, a party that provides funding, but does not control the risks or perform other functions associated with the funded activity or asset, generally does not receive anticipated returns equivalent to those received by an otherwise similarly-situated investor who also performs and controls important functions and controls important risks associated with the funded activity. […]’.
Protokoll från LuxOpCos styrelsemöte den 22 juli 2011.
See the 1995 and 2010 OECD TP Guidelines, paragraph 6.27: ‘In assessing whether the conditions of a transaction involving intangible property reflect arm's length dealings, the amount, nature, and incidence of the costs incurred in developing or maintaining the intangible property might be examined as an aid to determining comparability or possibly relative value of the contributions of each party […]’.
Protokoll från LuxOpCos styrelsemöten den 21 augusti 2007 och den 12 oktober 2009.
See Table 9.
Protokoll från LuxOpCos styrelsemöte den 9 januari 2008.
See Table 9 and Recital 474.
Protokoll från LuxOpCos styrelsemöten den 29 januari 2013 och den 29 januari 2014.
In 2006, LuxSCS lent out funds to the limit of its subscribed capital, whereas the amounts lent to group companies going forward increased in proportion to the profits accumulated from the royalty payments it received from LuxOpCo.
Se bl.a. internt dokument från Amazon: Protokoll från LuxOpCos styrelsemöten den 24 juli 2008, 18 mars 2010, 17 januari 2011 och 7 april 2011.
The outstanding amount of the credit facility increased in the period 2006-2013 by EUR [1500 – 2000] million (see Recital 183), while the royalty payments due from LuxOpCo to LuxSCS exceeded the payments due from LuxSCS to Amazon US in the same period by EUR [1500 – 2000] million (EUR [3000 – 3500] million – EUR [1500 – 2000] million, see tables 2 and 10 respectively).
House of Commons i det brittiska parlamentet: muntliga uppgifter som lämnades till utskottet för offentliga uppgifter måndagen den 12 november 2012: Vittnesmål från Andrew Cecil: ”All the strategic functions for our business in Europe are based in Luxembourg.
See footnote 176 and 178 for explanation of interdependence between the royalty and the Credit Facility.
That could be our retail business, our third-party-business, our transportation teams, our customer service, HR, finance-.”
2010 OECD TP Guidelines, paragraph 9.23 and 9.26.
Tillgänglig på följande webbadress: https://publications.parliament.uk/pa/cm201213/cmselect/cmpubacc/716/121112.htm
See also 1995 OECD TP Guidelines, paragraph 1.25-1.27 and 2017 OECD TP Guidelines, paragraph 1.61, 1.65 and 1.70.
House of Commons i det brittiska parlamentet: betänkande om den brittiska tullmyndighetens räkenskaper 2011–2012 – skriftlig bevisning från Amazon EU Sarl [LuxOpCo], inlämnad av Andrew Cecil, den 13 november 2012: ”Amazon EU Sarl [LuxOpCo] owns the inventory, earns the profits associated with the selling these products to end customers and bears the risk of any loss.
2010 OECD TP Guidelines, paragraph 9.29.
From Luxembourg, Amazon EU Sarl processes and settles payments from its European customers.”
See also 1995 OECD TP Guidelines, paragraph 1.26 and 2017 OECD TP Guidelines, paragraph 1.64.
Tillgänglig på följande webbadress: https://publications.parliament.uk/pa/cm201213/cmselect/cmpubacc/writev/716/m03.htm
2010 OECD TP Guidelines, paragraph 9.23.
Se figur 3 och skäl 180.
See also 1995 OECD TP Guidelines, paragraph 1.25 and 2017 OECD TP Guidelines, paragraph 1.61 and 1.65.
House of Commons i det brittiska parlamentet: betänkande om den brittiska tullmyndighetens räkenskaper 2011–2012 – skriftlig bevisning från Amazon EU Sarl, inlämnad av Andrew Cecil, den 13 november 2012: ”Fulfilment and customer service centres located in the UK are operated by Amazon.co.uk Ltd, a UK company.Amazon.co.uk Ltd earns a margin on its operating costs for providing services performed in the UK to group companies, primarily to Amazon EU Sarl.
According to paragraph 1.49 of the 2010 OECD TP Guidelines, paragraph 1.49, a ‘factor to consider in examining the economic substance of a purported risk allocation is the consequence of such an allocation in arm's length transactions. In arm's length transactions it generally makes sense for parties to be allocated a greater share of those risks over which they have relatively more control.’
The services provided include fulfilment and logistics services; customer support services; accountancy, tax, legal, human resources, localisation and similar back office services; merchandising and marketing support services; and purchasing assistance.”
The same requirement is presented in point 1.27 of the 1995 OECD TP Guidelines and illustrated in the following terms: ‘suppose that Company A contracts to produce and ship goods to Company B, and the level of production and shipment of goods are to be at the discretion of Company B. In such a case, Company A would be unlikely to agree to take on substantial inventory risk, since it exercises no control over the inventory level while Company B does. Of course, there are many risks, such as general business cycle risks, over which typically neither party has significant control and which at arm's length, could therefore be allocated to one or the other party to a transaction.
Tillgänglig på följande webbadress: https://publications.parliament.uk/pa/cm201213/cmselect/cmpubacc/writev/716/m03.htm.
Analysis is required to determine to what extent each party bears such risks’.
House of Commons i det brittiska parlamentet: muntliga uppgifter som lämnades till utskottet för offentliga uppgifter måndagen den 12 november 2012: Vittnesmål från Andrew Cecil: ”The inventory of goods that are in our fulfilment centres across Europe belongs to Amazon EU Sarl [LuxOpCo] and does not belong to the local entities that we may have across Europe.” ”Amazon.co.uk is a service company in the UK providing services to Amazon EU Sarl [LuxOpCo] for which it receives payment.”
See also 2017 OECD TP Guidelines, paragraph 1.59 -1.60.
Tillgänglig på följande webbadress: https://publications.parliament.uk/pa/cm201213/cmselect/cmpubacc/716/121112.htm.
1995 OECD TP Guidelines present this consideration in paragraph 1.26, according to which, ‘in relation to contractual terms, it may be considered whether a purported allocation of risk is consistent with the economic substance of the transaction.
Se även House of Commons i det brittiska parlamentet: betänkande om den brittiska tullmyndighetens räkenskaper 2011–2012 – skriftlig bevisning från Amazon EU Sarl [LuxOpCo], lämnad av Andrew Cecil, den 13 november 2012: ”Fulfilment and customer service centres located in the UK are operated by Amazon.co.uk Ltd, a UK company.
In this regard, the parties' conduct should generally be taken as the best evidence concerning the true allocation of risk.’
Amazon.co.uk Ltd earns a margin on its operating costs for providing services performed in the UK to group companies, primarily to Amazon EU Sarl [LuxOpCo].
In such instances tax administrations would have to determine what is the underlying reality behind a contractual arrangement in applying the arm's length principle.’
Tillgänglig på följande webbadress: https://publications.parliament.uk/pa/cm201213/cmselect/cmpubacc/writev/716/m03.htm
See also 2010 OECD TP Guidelines, paragraph 1.67 and 9.14.
Se skrivelse från Amazon av den 22 juli 2016, Amazon's Technology-Centric E-tailing-Business.
2017 OECD TP Guidelines, paragraph 1.88.
Amazon Post trial brief, efterhandsrapporten om internprissättning från 2017, s. 34, punkt 91.
License Agreement, paragraph 1.5 (Licensed Purpose), paragraph 2.1(a) (Exclusive Intellectual Property License Grant), paragraph 2.1(b) (Derivative Works), paragraph 2.3 (Maintenance), paragraph 4.1 (Term) and paragraph 9.2 (Preventing Infringement).
Se vittnesmål [Director International Tax and Tax Policy, Amazon Corporate LLC, Förenta staterna], 24 april 2014, s. 129, punkterna 18–25, s. 130, punkt 2, 6–15: […].
See Recital 116 and Table 13 (Functions and Risks).
Se vittnesmål [Director International Tax and Tax Policy, Amazon Corporate LLC, Förenta staterna], 24 april 2014, s. 126, punkterna 9–25, s. 127, punkterna 2–25, s. 129, punkterna 2–5: […].
As explained in Recital 116, LuxOpCo did, by way of its exclusive license, agree to perform all activities related to the development, enhancement, management and exploitation of the Intangibles in the European Territory, and to take over all risk associated with those activities.
Vittnesmål [Senior Vice President Product Management – Retail, Amazon Corporate LLC, Förenta staterna], 16 juni 2008 (i vittnesmål [Vice President International Retail, Amazon Corporate LLC, Förenta staterna, tidigare Head of European Retail Business, ansvarig för all detaljhandelsverksamhet i Europa, LuxOpCo, Luxemburg], del 25): […]; vittnesmål [Vice President and Country Manager Germany, Amazon Deutschland Services GmbH, München, Tyskland], 13 juni 2014, s. 61, punkterna 8–25, s. 62, punkt 2: […]; och vittnesmål [Vice President and Country Manager Germany, Amazon Deutschland Services GmbH, München, Tyskland], 13 juni 2014, s. 32, punkterna 14–25, s. 33, punkterna 2–25, s. 34, punkterna 2–12: […].