natgillin/translations-raw huggingface dataset:
Paragraph 2.1(a) provides: ‘(a) ‘Exclusive Intellectual Property License Grant’.
Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, Förenta staterna, tidigare chef för European Third Party Business (t.ex.
Amazon EHT [LuxSCS] irrevocably grants AEU [LuxOpCo], under all Amazon EHT [LuxSCS] intellectual property rights in or comprising the Amazon EHT [LuxSCS] Intellectual Property, whether existing now or in the future, the following sole and exclusive right and license to the Amazon EHT [LuxSCS] Intellectual Property during the Term, 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 (iii) sublicense to Affiliates or third parties the foregoing rights, including the right to sublicense to further third parties. […]. ’
Marketplace), LuxOpCo, Luxemburg], 4 november 2014, punkt 762:1–7, punkt 763:9–10; vittnesmål från [Vice President Sales International, Amazon Corporate LLC, Förenta staterna, tidigare chef för European Third Party Business (t.ex.
Amazon internal document: License Agreement, paragraph 2.5 (License Fee), and Exhibit A.
Marketplace), LuxOpCo, Luxemburg), LuxOpCo, Luxemburg], 17 januari 2013, s. 23, punkterna 23–25, s. 24, punkterna 1–7: […].
Such Intangibles were referred to as ‘Derivative Works’ in the License Agreement, which according to paragraph 1.3 means ‘any and all new works created by or for AEU [LuxOpCo] from pre-existing material contained within, or as a result of access to or use of the Amazon EHT [LuxSCS] Intellectual Property [including the Intangibles][…]’.
Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, Förenta staterna, tidigare chef för European Third Party Business (t.ex.
Amazon internal document: License Agreement, paragraph 2.1(b): ‘AEU [LuxOpCo] irrevocably and exclusively assigns and agrees to assign to Amazon EHT [LuxSCS], its successors, and assigns, all right, title, interest and ownership in and to any and all Derivative Works of the Amazon EHT [LuxSCS] Intellectual Property created by or for AEU [LuxOpCo] as provided under Section 2.1(a)’.
Marketplace), LuxOpCo, Luxemburg], 4 november 2014, punkt 800: 19–23.
License Agreement, section 9.2: ‘(a) AEU [LuxOpCo] shall, at its sole expense, use its best efforts to prevent, investigate, and prosecute any unauthorised use of any Amazon EHT [LuxSCS] Intellectual Property.
Amazon Post trial brief, s. 19, punkt 38.
AEU [LuxOpCo] agrees to promptly inform Amazon EHT [LuxSCS] of any such unauthorised use that comes to the AEU [LuxOpCo]'s attention.
Amazon Post trial brief, s. 61, punkt 182.
To facilitate coordination of enforcement activities, AEU [LuxOpCo] shall consult with Amazon EHT [LuxSCS] before undertaking any actions to prevent such unauthorised 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 any may retain all recoveries from any such suits.’
År 2005 hade Amazons prissättningsteknik blivit otillräcklig i förhållande till bolagets operativa behov av att erbjuda konkurrenskraftiga priser och man var mycket beroende av manuell intervention.
See also License Agreement, paragraph 2.3 (Maintenance) and paragraph 9.5 (Compliance, Data Protection).
Amazon Post trial brief, s. 18 och 19, punkt 37.
Amazon internal document: License Agreement, paragraph 3.1.
Se Amazon Final Transcripts: [Senior Vice President, Chief Financial Officer, Amazon Corporate LLC, Förenta staterna], 17 november 2014, punkt 2883:6–18, s. 78: ”Yes.
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 ’.
It's – I think the emphasis, though, should be on, you know, when we do marketing, this is back during this time frame, and until very recently, that the biggest portion of our marketing was to drive very specific customer transactions.
So-called ‘third party materials’.
And so it says increase customer traffic to our websites, that would certainly be the largest piece and the way we do that is, you know, specifically by we have an associates program, we also use various online marketing and it's to drive – if someone searches on a Samsung TV, it's to try to drive them to our, you know, detail page to buy on that transaction.
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).
That's what we're attempting to do.”
As part of the post-acquisition integration of the [acquisition Q], it was decided by Amazon to centralise all ‘digital content rights’ […] in LuxOpCo. […].
Programmet var mycket viktigt för Amazon.
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’).
Se Amazon Final Transcripts: [Senior Vice President, Product Management-Retail, Amazon Corporate LLC, US, tidigare Vice President/General Manager Worldwide Operations, Amazon Corporate LLC, Förenta staterna], 14 november 2014, punkt 2755:1–7: […].
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].
Amazon lägger betydande summor på det programmet, se tabell 7.
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 ’.
Vittnesmål från [Vice President Sales International, Amazon Corporate LLC, Förenta staterna, tidigare chef för European Third Party Business (t.ex.
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’.
Marketplace), LuxOpCo, Luxemburg], 17 januari 2013, s. 175, punkterna 1–3.
License Agreement, paragraph 2.1(a) (Exclusive Intellectual Property License Grant).
Marknadsföringsorganisationen var en central funktion för att rikta trafiken mot Amazons webbplatser.
See footnote 64.
Se även vittnesmål från [Vice President Sales International, Amazon Corporate LLC, Förenta staterna, tidigare chef för European Third Party Business (t.ex.
Service Agreements, paragraph 3.1 (Use by Provider).
Marketplace), LuxOpCo, Luxemburg], 17 januari 2013, s. 174: punkterna 10–12; Vittnesmål från [Senior Vice President Product Management – Retail, Amazon Corporate LLC, Förenta staterna], 18 september 2014, s. 36: punkterna 1–3; Amazon Final Transcripts, [Vice President European Retail Business, med ansvar för all detaljhandelsverksamhet i Europa, LuxOpCo, Luxemburg, tidigare Country Manager för Frankrike, Amazon.fr SAS, Clichy, Frankrike], 5 november 2014, punkt 907:1–2: […]; och Amazon Final Transcripts: [Vice President Technology-Software Development, Amazon Web Services, Inc.
Service Agreements, paragraph 3.2 (Ownership by Company).
Förenta staterna] 7 november 2014, punkt 1532:7–8: Partnerskapsprogrammet gav Amazon ett bra tillflöde av kunder […].
License Agreement, paragraph 4.1 (Term).
Vittnesmål från [Vice President Sales International, Amazon Corporate LLC, Förenta staterna, tidigare chef för European Third Party Business (t.ex.
License Agreement, paragraph 4.2 (Immediate Termination upon Notice for Change of Control or Substantial Encumbrance).
Marketplace), LuxOpCo, Luxemburg], 17 januari 2013, s. 69: punkterna 24 och 25, s. 70: punkterna 1–6.
License Agreement, paragraph 4.3 (Termination After Failure to Cure of Performance).
Vittnesmål från [Senior Vice President Product Management – Retail, Amazon Corporate LLC, Förenta staterna], 18 september 2014, s. 117, punkterna 6–12: […].
Luxembourg's submissions of 21 November 2014, Annex 4.
Vittnesmål från [Senior Vice President Product Management – Retail, Amazon Corporate LLC, Förenta staterna], 18 september 2014, s. 73, punkt 25, s. 74, punkterna 1–7.
See Recital 128 for the definitions of terms used in the License Fee calculation.
Vittnesmål från [Senior Vice President Product Management – Retail, Amazon Corporate LLC, Förenta staterna], 18 september 2014, s. 182, punkterna 1–4.
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.
Vittnesmål från [Vice President och Country Manager för Tyskland, Amazon Deutschland Services GmbH, München, Tyskland], 13 juni 2014, s. 105, punkt 25, s. 106, punkterna 1–15: […] vittnesmål från [Vice President och Country Manager för Tyskland, Amazon Deutschland Services GmbH, München, Tyskland], 13 juni 2014, s. 107, punkterna 2–5: […].
See footnote 84.
Vittnesmål från [Vice President och Country Manager för Tyskland, Amazon Deutschland Services GmbH, München, Tyskland], 13 juni 2014, s. 102, punkterna 4–14.
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.
Se även vittnesmål från [Senior Vice President Product Management – Retail, Amazon Corporate LLC, Förenta staterna], 18 september 2014, s. 41: punkterna 22–25: […].
In June 2014, that structure was changed.
Skrivelse från Amazon av den 22 juli 2016, s. 1.
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 ’.
Se skrivelse från Amazon av den 22 juli 2016, med titeln Amazon's Technology-Centric E-tailing-Business, s. 4.
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.
Amazon ger följande exempel: ”By way of illustration, a very large brick-and-mortar retailer might have tens of thousands products for sale: in contrast, Amazon's European websites offered nearly 3.7 million distinct products for sale in 2005 and around [20–30] million in 2013.
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.
A very successful brick-and-mortar retailer might process tens of thousands transactions each year: in 2005, Amazon's European websites processed nearly 71 million distinct orders, and that number grew to over [1–1.5] billion in 2013.
So, I have no objections to the content of the letters of April 14, 2006 and April 20, 2006 respectively.’
It would simply not be possible to employ a sufficient number of individuals, for example, to determine the price on millions of unique products – let alone to decide what the in-stock levels should be for those products or individually to process every customer order”.
Amazon's letter of 23 October 2003, p. 5.
Se skrivelse från Amazon av den 22 juli 2016, med titeln Amazon's Technology-Centric E-tailing-Business, s. 3.
Amazon's letter of 23 October 2003, p. 6.
Här ges följande exempel: ”While some functionality, such as, for example, identity, which allows customers to log on the website, or Item Master Service, which maintains a catalogue of all products sold on Amazon, has been provided since the very first days of Amazon's operations, the underlying technology would have been rewritten entirely (and continuously) over the years. […] the identity technology used by Amazon in 2010 had little to do with the identity technology used prior to 2005 – the 2005 service has been disassembled and rewritten as a number of smaller, more manageable services that together provide the identity functionality, to adapt the technology to the evolution of the scope of Amazon's operations.”
TP Report, see Recital 4.
Se skrivelse från Amazon av den 22 juli 2016, med titeln Amazon's Technology-Centric E-tailing-Business, s. 1.
See TP Report, section 4.1.
Hårdvarutekniken består av fysisk utrustning, särskilt servrar.
Overview of Methods.
Se skrivelse från Amazon av den 22 juli 2016, med titeln Amazon's Technology-Centric E-tailing-Business, s. 2 och 3.
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’.
En heltidsekvivalent motsvarar det antal timmar som en heltidsanställd arbetar.
Amazon's letter of 23 October 2003, p. 3-4.
Skrivelse från Amazon av den 20 januari 2017, s. 2 till 4.
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.
Internt dokument från Amazon: EU Policies and Procedures Manual av den 1 maj 2006.
Amazon's letter of 23 October 2003, p. 4.
Skrivelse från Amazon av den 8 februari 2017, s. 1 och 2, och vittnesmål från [Director International Tax and Tax Policy, Amazon Corporate LLC, Förenta staterna], 24 april 2014, s. 200, punkterna 23–201, punkt 3: […].
TP Report, p. 14.
Enligt skrivelsen från Amazon av den 8 februari 2017, s. 1 till 3, ingick LuxSCS och LuxOpCo en överenskommelse om kredit den 29 december 2006 för kassaflödeshantering.
TP Report, p. 29.
Överenskommelsen ändrades och omformulerades därefter den 1 mars 2007, den 1 januari 2009, den 1 april 2011 och den 1 januari 2012.
TP Report, p. 20-21.
”Back-to-back-activity: EHT [LuxSCS] will lend its funds to AEU [LuxOpCo] on an interest-bearing basis, and AEU [LuxOpCo] will invest the funds.” och ”[…] all of the financing transactions existing between EHT [LuxSCS] and AEU [LuxOpCo] will be merged into one single debt instrument, which will have the characteristics of a Credit Facility.”
Amazon's submission of 28 October 2015: ‘Meeting with the Case Team’, p. 8.
Se skrivelsen från Amazon av den 5 mars 2015, bilaga 22, s. 7.
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.
Skrivelse från Amazon av den 8 februari 2017, s. 2.
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.
LuxOpCos årsredovisningar för perioden 2006–2013.
Initially 5 %, diminishing to 4 % in the fourth and the subsequent years; in: Amazon internal document: Agreement between Amazon and [A], p. 157.
Definitionen av tillämpliga kostnader finns i fotnot 61.
TP Report, p. 28.
Alla tjänsteavtalen innehåller identiska bestämmelser gällande användningen av immateriella tillgångar (avsnitt 3), ersättning (avsnitt 4), parternas status och ansvar (avsnitt 5), sekretess (avsnitt 6), avtalets villkor och uppsägning (avsnitt 7), force majeure (avsnitt 8) och allmänna bestämmelser (avsnitt 9).
The Amadeus database is a database of financial information for public and private companies across Europe.
Den definition av tillämpliga kostnader som finns i Exhibit 1 är identisk i alla tjänsteavtalen.
It is maintained by Bureau van Dijk, or BvD, a publisher of company information and business intelligence.
Tjänsteavtalen, punkt 2.1.
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.
(General)
The following keyword search terms were used: Computational, Design, Marketing, Merchandising, Programming, Promotion, Services, Web Design.
Tjänsteavtal mellan Amazon.fr Sarl och LuxOpCo, punkterna 2.2 (Fulfillment Services) och 2.3 (Customer and Merchant Services).
Algoriel, Askell, Decade, Seresco SA, Societe de Gestion de Terminaux Informatiques, Solutec and Sydelis.
Tjänsteavtal mellan Amazon.de GmbH och LuxOpCo, punkterna 2.2 (Customer and Merchant Services) och 2.3 (Support Services).
TP Report, Annex V.
Tjänsteavtal mellan Amazon.fr Logistique SAS och LuxOpCo, punkt 2.2 (Fulfillment Services)
TP Report, Annex V, p. 46.
Tjänsteavtal mellan Amazon Logistik GmbH och LuxOpCo, punkt 2.2 (Fulfillment Services).
TP Report, p. 31.
Tjänsteavtal mellan Amazon.co.uk Ltd och LuxOpCo, punkterna 2.2 (Fulfillment Services), 2.3 (Customer and Merchant Services) och 2.4 (Support Services).
TP Report, p. 32.
Tjänsteavtalen, punkt 5.1 (No Agency).
TP Report, p. 34.
Tjänsteavtalen, punkt 5.2 (Provider Obligations).
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.
Tjänsteavtalen, punkt 5 (Status and Liabilities of the Parties).
Moreover, with effect from 1 January 2004, Luxembourg has not imposed any withholding tax on royalty payments on intangible property to non-resident recipients.
Som redan nämnts i avsnitt 2.3.2.1 anger Amazon att sortiment, pris och användbarhet är de viktigaste drivkrafterna för bolagets detaljhandel på internet.
Accordingly, no taxes are levied on LuxSCS's profits by Luxembourg.
Det tillämpliga påslaget för Amazon.fr Sarl är på [3–3,5] % för tjänster till kunder och säljare och på [5–10] % för stödtjänster.
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.
Det tillämpliga påslaget för Amazon.de GmbH är på [3–3,5] % för tjänster till kunder och säljare och på [4–4,5] % för stödtjänster.
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.
Det tillämpliga påslaget för Amazon.fr Logistique SAS är på [5–10] % för orderbehandlingstjänster.
As explained in Recital 127.
Det tillämpliga påslaget för Amazon Logistik GmbH är på [5–10] % för orderbehandlingstjänster.
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.
Det tillämpliga påslaget förAmazon.co.uk är på [3–3,5] % för orderbehandlingstjänster, på [3–3,5] % för tjänster till kunder och säljare och på [4–4,5] % för stödtjänster.
Amazon's submission of 21 August 2015, p. 7-8.
Skrivelse från Amazon av den 7 juni 2017, s. 3: ”These fees relate to (i) the share of Luxembourg costs allocated to LuxSCS and to (ii) disbursements in relation to the legal protection of the Intangibles owned by LuxSCS such as patent application fees and related disbursements, trademark application fees and related disbursements and fees and disbursements in relation to domain names and IP searches.”
[Advisor 3] Report: ‘E-commerce in Europe between 2006 and 2013: dynamics and economics’, 11 May 2017.
Teckningsavgiften har betalats i sju delar.
As indicated on p. 7: ‘Online retail is a segment of the e-commerce sector.
Den första delen utbetalades 2005 och uppgick till 73,22 miljoner US-dollar (52,35 miljoner euro)
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.’
Enligt punkt 1.10 i kostnadsfördelningsavtalet avses med utvecklingsprogram (Development Program) ”the activities of a Party within the scope and principles set forth under Section 2”.
[Advisor 3] Report, 11 May 2017, Preamble, p. 7.
Enligt avsnitt 2 punkt 2.1 i kostnadsfördelningsavtalet avtalar parterna följande: ”all research, development, marketing and other activities relating to the Licensed Purpose after the Effective Date are included within the scope of the Development Program.Such activities may include, but are not limited to, all development activities related to maintaining, improving, enhancing, or extending the Amazon Intellectual Property, A9 Intellectual Property and EHT Intellectual Property [together the Intangibles].
[Advisor 3] Report, 11 May 2017, par.
All such activities shall be included in the Development Program except to the extent specifically excluded by mutual, written agreement of the Parties.”
18 and 67, p. 8 and p. 30.
Enligt punkt 1.9 i kostnadsfördelningsavtalet avses med utvecklingskostnader (Development Costs) ”the costs incurred pursuant to Section 3 related to the performance of activities by a Party under the Development Program, including but not limited to any and all costs incurred by a Party in the course of developing Derivative Works”.
[Advisor 3] Report, par.
Utvecklingskostnaderna fastställs i enlighet med punkt 3.3.
18.
Som angivet i punkt 3.2 i kostnadsfördelningsavtalet avses med underleverantörers utvecklingskostnader (Subcontractor's Development Costs): ”Development Costs incurred by a person that participates at a Party's request in the development or improvement of the Amazon Intellectual Property, A 9 Intellectual Property and EHT Intellectual Property [together the Intangibles] (a ’Subcontractor’) shall be considered Development Costs of that Party if the Party contracting for such work with such Subcontractor (a) materially participates in the management or control of the Subcontractor, and (b) retains ownership, or receives material rights to use, any intangible property developed by the Subcontractor. ”