Press Release: State aid: Commission investigates transfer pricing arrangements on corporate taxation of Amazon in Luxembourg

The European Commission opened an in-depth investigation in October 2014 to examine whether the decision by Luxembourg's tax authorities with regard to the corporate income tax to be paid by Amazon in Luxembourg comply with the EU rules on state aid.

The opening of an in-depth investigation would give interested third parties and the Member States concerned an opportunity to submit comments. It did not prejudge the outcome of the investigation.

EU regulators was scheduled to release details of this investigation on 16 January 2015.

• Primary Source

European Commission: RAPID: Statement, STATEMENT/14/303: Statement by Vice President Almunia on opening of in-depth investigation into possible state aid granted by Luxembourg to Amazon http://europa.eu/rapid/press-release_STATEMENT-14-303_en.htm

EUObserver, 08.10.14: EU launches probe into Amazon's Luxembourg tax deal http://euobserver.com/news/125948

The New York Times, 07.10.14: Amazon’s Tax Deal in Luxembourg Is Latest Target of E.U. Inquiries http://www.nytimes.com/2014/10/08/business/international/amazon-in-luxembourg-is-latest-target-of-european-tax-inquiries.html

EurActiv, 08.10.14: EU watchdog targets Amazon's Luxembourg tax deals http://www.euractiv.com/sections/euro-finance/eu-watchdog-targets-amazons-luxembourg-tax-deals-309000

EurActiv, 15.01.15: EU to publish details of Amazon Luxleaks probe http://www.euractiv.com/sections/euro-finance/eu-publish-details-amazon-luxleaks-probe-311305

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