natgillin/translations-raw huggingface dataset:
See also the 2010 TP OECD Guidelines, Chapter IX, Business restructurings, Example (B): Transfer of valuable intangibles to a shell company, and in particular, the conclusion in paragraph 9.192: ‘A full consideration of all of the facts and circumstances warrants a conclusion that the economic substance of the arrangement differs from its form.
Vittnesmål [Senior Vice President Product Management – Retail, Amazon Corporate LLC, Förenta staterna], 18 september 2014, s. 41–106, punkterna 1121–1525, s. 107 punkterna 1–3: […].
In particular, the facts indicate that Company Z has no real capability to assume the risks it is allocated under the arrangement as characterised and structured by the parties. Furthermore, there is no evidence of any business reasons for the arrangement.
Vittnesmål [Vice President International Retail, Amazon Corporate LLC, US, tidigare Head of European Retail Business, ansvarig för all detaljhandelsverksamhet i Europa, LuxOpCo, Luxemburg], 7 maj 2014, s. 163, punkt 25, s. 164, punkterna 1–8.
In such a case paragraph 1.65 allows a tax administration to not recognise the structure adopted by the parties’.
Internt dokument från Amazon: Amazon Who Is Our Customer DE Customers Report May 2016, s. 6.
An illustrative example is presented in paragraph 9.25 of the 2010 OECD TP Guidelines and 1.70 of the 2017 OECD TP Guidelines of an investor that hires a fund manager to invest funds on its account.
Internt dokument från Amazon: Amazon Who Is Our Customer FR Customers Report June 2016, s. 5.
See Table 14.
Se vittnesmål [Vice President and Country Manager Germany, Amazon Deutschland Services GmbH, München, Tyskland], 13 juni 2014, s. 227, punkterna 10–12: […]; vittnesmål [Vice President and Country Manager Germany, Amazon Deutschland Services GmbH, München, Tyskland], 13 juni 2014, s. 228, punkterna 2–8: […]; och vittnesmål [Vice President and Country Manager Germany, Amazon Deutschland Services GmbH, München, Tyskland], 13 juni 2014, s. 228, punkterna 9–21: […].
See footnote 409, which reproduces 2010 OECD TP Guidelines, paragraph 9.24.
Amazon Final Transcripts: [Vice President and Country Manager Germany, Amazon Deutschland Services GmbH, München, Tyskland], 5 november 2014, punkt 1002.
See Recitals 363 and following.
2–12: ”So even within a category, there is no magic key that you can just use to turn and everything works in the category.It's calling vendors.
‘Constant development of the Intangibles is critical to Amazon European business' success (or failure).
It's sitting down with the people.
As such, by developing and controlling the Intangibles Lux SCS takes on significant business risk’, see Amazon's submission of 18 January 2016, p. 4.
The majority have local organizations.
License Agreement, paragraph 1.5 (Licensed Purpose).
You need to convince them that this is a good thing in their local context, that you're going to drive sales and efficiencies, that you're going to not only cannibalize their business, but create incremental opportunity of growth for them.
Amazon submission of 7 June 2017, p. 2-3.
It's a very local game.”
See Recital 199.
Se e-postmeddelande från [Vice President Finance, Amazon Corporate LLC, Förenta staterna] till [Senior Vice President, Chief Financial Officer, Amazon Corporate LLC, Förenta staterna], den 2 maj 2006: ”Even though we've established Luxembourg as our European headquarters, we will continue to maintain our European country offices and operations facilities in their current locations throughout Europe.
As of 1 January 2014 the proportion of the Development Costs to be borne by LuxSCS was determined by the proportion of gross profit generated by the European operations to the global gross profits of Amazon (see Recital 204).
It's important that we maintain our local presence in these countries, as we want each site to reflect the tastes and preferences of our customers in these locations.”
See Recital 104.
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 909:10–17: ”Brands are relevant on a national level.
See Recital 436, which shows that it is the parties' actual conduct and not the contractual arrangements that prevail in transfer pricing.
Some customers shop some brands in some countries and other brands in other countries, right, so what would be important for us to understand is not what is selling somewhere else, it's what local customer needs and wants. And we had established a list of priority brands we'd have to look to go after and start with that.”
The Commission presents a methodology to determine a remuneration to LuxSCS, which better reflects the economic reality of the contested transaction, in Section 9.2.1.4.
Panasonic, again, on this list, small in the UK, very strong in Germany.
License Agreement, paragraph 4.3: ‘Termination After Failure to Cure for Failure of Performance.
So different focus from customers, different focus from competition.
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’.
So, yeah, they would look different.”
As explained in the 2017 OECD TP Guidelines, paragraph 6.63: ‘The extent and form of the activities that will be necessary to exercise control over the financial risk attached to the provision of funding will depend on the riskiness of the investment for the funder, taking into account the amount of money at stake and the investment for which these funds are used.
Amazons synpunkter på inledningsbeslutet, punkt 101.
In accordance with the definition of control as reflected in paragraphs 1.65 and 1.66 of these Guidelines, exercising control over a specific financial risk requires the capability to make the relevant decisions related to the risk bearing opportunity, in this case the provision of the funding, together with the actual performance of these decision making functions. In addition, the party exercising control over the financial risk must perform the activities as indicated in paragraph 1.65 and 1.66 in relation to the day-to-day risk mitigation activities related to these risks when these are outsourced and related to any preparatory work necessary to facilitate its decision making, if it does not perform these activities itself’.
Se även rapporten om internprissättning, s. 13, och vittnesmål [Vice President and Country Manager Germany, Amazon Deutschland Services GmbH, München, Tyskland], 13 juni 2014, s. 209, punkterna 20–25, s. 210, punkterna 2–18: ”Germans know how to purchase food for hundreds of years, right?
For instance, LuxOpCo's employees from the EU Retail Pricing Committee are responsible for setting the pricing guidelines and approving all retail pricing on the EU websites.
They're not waiting for online store to sell, you know, there's supermarket for them.
See Amazon Internal Document: EU Policies and Procedures Manual, effective 1 May 2006, p. 5.
They're all well fed.
As explained in Recital 104, the only income of LuxSCS is the royalty and interest payments from its subsidiaries.
They all know how to feed their families. So, if you entered the segment, the selection is one of the most attractive points, because if you picture your store where you buy your noodles, for example, then this store would only have like ten, 50 different kinds of noodles, but I can tell you here in Europe we have 6000 different kind of noodles. So, when I tasked my team to launch consumer products food, I said please, go build the biggest noodle shelf in Germany, so at least in one area customers can be sure whenever they think about noodles, I go to Amazon because they have all the noodles. They have the organic noodle, they have the Italian handmade, they have the fresh, they have the dry, they have the Japanese rice noodle.
See Recital 183 and footnote 177.
They have the import.
See Table 12.
You know, there's a thousand kinds of noodles.” och vittnesmål [Vice President and Country Manager Germany, Amazon Deutschland Services GmbH, München, Tyskland], 13 juni 2014, s. 227, punkterna 16–25: ”People know how to buy shoes, apparel, everything, so it only makes sense to bring something where I believe I can win the customer.
License Agreement, paragraph 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) ’.
I can win the customer with having a larger selection or better customer service, more convenience, that's, that's my main goal, right?
Pursuant to the License Agreement, paragraph 2.1 (a), LuxOpCO was irrevocably granted an exclusive license ‘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)’.
And that's different by country, because it's depending on size, on topics and all that stuff and that's more important than the pure when did you launch the tools category.”
The ‘Licensed Purpose’ is set out in paragraph 1.5 as ‘(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.’
Expertrapport från [ordförande för och grundare av Interactive Media in Retail Group, en brittisk organisation för detaljhandel och e-handel, London, Förenade kungariket], 6 juni 2014 (rapport beställd av Amazon), s. 3.
The Licensed purpose is identical with the Licensed Purpose for the license rights received by LuxSCS under the CSA (CSA, paragraph 1.13).
Expertrapport från [ordförande för och grundare av Interactive Media in Retail Group, en brittisk organisation för detaljhandel och e-handel, London, Förenade kungariket], 6 juni 2014, s. 36, punkterna 77–78.
License Agreement, paragraph 2.3: ‘Maintenance.
Vittnesmål [Vice President and Country Manager Germany, Amazon Deutschland Services GmbH, München, Tyskland], 13 juni 2014, s. 39, punkterna 21–25: s. 40, punkterna 2–3: ”I mean it's, when a management is acquiring selection is the core task of this company here, right?
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.
I mean, you can't, operating a website, a store with nothing in it is meaningless, right, so all we do here is when the management – so at that time, it was anything between 100 and 200.
AEU [LuxOpCo] shall take all necessary actions to maintain such rights’.
Today it would be much more.
License Agreement, paragraph 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.
Q. One hundred to 200 buyers or 100 to 200 employees?
AEU [LuxOpCo] agrees to promptly inform Amazon EHT of any such unauthorized use that comes to the AEU's [LuxOpCo's] attention.
Buyers?
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.’.
A. No, buyers.
Amazon confirmed the active role of LuxOpCo in respect of the protection of the Intangibles in Europe in its letter of 7 June 2017: ‘[…] under the License Agreement, LuxOpCo had to use its best efforts to prevent, investigate, and prosecute any unauthorised use of the licensed intangibles and to undertake action in this respect, as well as to institute and to conduct suits to protect its rights under the License Agreement against infringement’.
Q. Or employees?
License Agreement, paragraph 4.1: ‘Term.
A. Selection, people that manipulate selection.”
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”). ’
Antalet säljchefer med uppdrag att utöka sortimentet och förbättra villkoren ökade från [35–40] % till [45–50] %: Vittnesmål [Vice President International Retail, Amazon Corporate LLC, Förenta staterna, tidigare Head of European Retail Business, ansvarig för all detaljhandelsverksamhet i Europa, LuxOpCo, Luxemburg], 7 maj 2014, vittnesmål – del 23, s. 5.
Paragraphs 4.2-4.3 provides that the agreement may only be terminated in the case of (i) change in control or substantial encumbrance, or (ii) after one of the parties failure to cure for its failure of performance.
Av femton e-handelsföretag som drev verksamhet i Frankrike år 2005 var elva franska (expertrapport från [ordförande och grundare av Interactive Media in Retail Group, en brittisk organisation för detaljhandel och e-handel, London, Förenade kungariket], 6 juni 2014, s. 30, punkt 66.
License Agreement, paragraphs 2.1(a) (Exclusive Intellectual Property License Grant), 2.1(b) (Derivative Works) and 2.4 (Ownership).
Precis som i Tyskland begränsar den franska lagstiftningen Amazons möjlighet att använda sin vanliga strategi för att konkurrera med priserna.
License Agreement, paragraph 2.1(b) (Derivative Works).
I Frankrike måste utgivarna följa ett fast detaljhandelspris och detaljhandelsförsäljarna får inte lämna rabatter på mer än 5 %.
Minutes of the managers' meeting of LuxOpCo on 21 June 2005.
Det betyder att om det totala priset inklusive porto bli högre än vad som erbjuds i affären, är det inte särskilt sannolikt att en potentiell kund köper produkten på internet.
Minutes of the managers' meeting of LuxOpCo on 29 January 2013, 3 June 2013 and 9 December 2014.
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 880:16–18: 21–25, punkt 881:1–16.
EU Policies and Procedures Manual, effective 1 May 2006, p. 21.
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 879: 21–25, punkt 880:16–18.
The minutes of the IP Steering Committee were provided to the Commission with the Amazon's submissions of 22 July 2016 and 11 April 2017.
Se även internt dokument från Amazon: Collective Redundancy Program for Amazon.fr SARL.
4270: 13-25: ‘Q. […] the IP steering committee meetings.
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 881: 20–24: ”Honestly, there was a fair chance that it wouldn't.”
Was there a procedure for those? […] A. We would meet annually.
[Vice President International Retail, Amazon Corporate LLC, Förenta staterna, tidigare Head of European Retail Business, ansvarig för all detaljhandelsverksamhet i Europa, LuxOpCo, Luxemburg], 7 maj 2014, s. 160, punkterna 16–18: ”[…] we are very disappointed with France, how hard [it] was to get customers to come shop at Amazon.”
I would come in and do a presentation of intellectual property changes, some of the disputes that were ongoing.
En anställd vid Amazon förklarade att Amazons verksamhet i Frankrike inte skulle existera om det inte hade varit för programmet för att utveckla sortimentet.
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. We would go through these with the business leaders, the technology leaders, and they would approve or reject the ideas or our recommendations.’
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 918: 19–22: ”I think it wouldn't exist.”
Deposition [Senior Vice President, Product Management-Retail, Amazon Corporate LLC, US, former Vice President/General Manager Worldwide Operations, Amazon Corporate LLC, US], 15 July 2014, p. 117, par.
Expertrapport från [ordförande för och grundare av Interactive Media in Retail Group, en brittisk organisation för detaljhandel och e-handel, London, Förenade kungariket], 6 juni 2014, s. 40, punkt 87. ”As was the case for its earlier launches, the localized efforts of Amazon's employees were crucial in expanding into new product categories.
8-13.
Local employees were familiar with local tastes and had to establish and maintain relationships and work with vendors, negotiate licensing contracts with country copyright owners and organizations, determine local pricing, and more.
See also Deposition [Senior Vice President Product Management – Retail, Amazon Corporate LLC, US], 18 September 2014, p. 29, par.
Amazon [D]ed from having a local workforce who had country specific expertise.”
9-16: […] 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.
Expertrapport från [ordförande för och grundare av Interactive Media in Retail Group, en brittisk organisation för detaljhandel och e-handel, London, Förenade kungariket], 6 juni 2014, s. 40, punkt 87. ”Amazon must source certain products, including media products and digital content, on a country-by country basis” och vittnesmål från [Vice President International Retail, Amazon Corporate LLC, Förenta staterna, tidigare Head of European Retail Business, ansvarig för all detaljhandelsverksamhet i Europa, LuxOpCo, Luxemburg], 7 maj 2014, s. 35, punkterna 22–25,”[…] Europe has different laws depending upon the media type and the copyright type.
823: 1-13 and 17-21: […].
So digital gets way more complicated by – by country basis.”
See Amazon Post trial brief, p. 20, par.
Vittnesmål [Baker Foundation Professor of Business Administration vid Harvard Business School, Förenta staterna], 18 augusti 2014, [Baker Foundation Professor of Business Administration vid Harvard Business School, Förenta staterna] Exhibit 7, s. 11.
43-46.
Vittnesmål [Vice President and Country Manager Germany, Amazon Deutschland Services GmbH, München, Tyskland], 13 juni 2014, s. 11, punkterna 5–15: ”[…] to me it's much smarter to start a German operation if you have German, knowledgeable people of the German market and not learn everything from scratch.”
See also Deposition [Senior Vice President Product Management – Retail, Amazon Corporate LLC, US], 18 September 2014, p. 113, par.
Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, Förenta staterna, tidigare Head of European Third Party Business (t.ex.
23-25, p. 114, par.
Marketplace), LuxOpCo, Luxemburg], 4 november 2014, punkt802:1–6, Amazon Final Transcripts: [Vice President International Retail, Amazon Corporate LLC, Förenta staterna, tidigare Head of European Retail Business, ansvarig för all detaljhandelsverksamhet i Europa, LuxOpCo, Luxemburg], 3 november 2014, punkt 476:1–13.
1-2: […].
Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, Förenta staterna, tidigare Head of European Third Party Business (t.ex.
Deposition [Senior Vice President, Product Management-Retail, Amazon Corporate LLC, US, former Vice President/General Manager Worldwide Operations, Amazon Corporate LLC, US], 15 July 2014, p. 74, par.
Marketplace), LuxOpCo, Luxemburg], 4 november 2014, punkt 823:1–10: ”[…] a lot of the successes ended up being driven by what we did on a local basis.”
8-13, p. 77, par.
En anställd vid Amazon förklarade att den hade behövt förhandla i [0–10] år i Tyskland för att få till stånd ett partnerskap med [en leverantör] (vittnesmål [Vice President and Country Manager Germany, Amazon Deutschland Services GmbH, München, Tyskland], 13 juni 2014, s. 26, punkterna 17–25, s. 27, punkt 1) och att det hade tagit flera år för att upprätta ett partnerskap med [en leverantör] (Amazon Final Transcripts: [Vice President and Country Manager Germany, Amazon Deutschland Services GmbH, München, Tyskland], 5 november 2014, punkt 981: 6–10).
14-29.
I Frankrike konstaterade Amazon att leverantörer som [leverantör] och [leverantör] inte var särskilt intresserade av att sälja sina artiklar via dem och krävde […].
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.
Det hade tagit tid att komma fram till ett permanent partnerskap (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 894:19–25, 1–9)).