The European Commission continues to scrutinize tax rulings to check their compliance with the arm-length principle and State Aid rules (Amazon)

Luxembourg, Amazon, and the State aid connection* The Commission’s opening decision: What should we make of Amazon’s ‘advance pricing agreement’ (APA) and its alleged (non-) compliance with the ‘arm’s length principle’ (ALP)? In early October 2014, the European Commission notified Luxembourg of its decision to open a state aid investigation in relation to the tax treatment of the Amazon group by the Luxembourgish tax authorities. This opening decision was made public on the 16th of January, after all confidentiality concerns had been dealt with. The Amazon investigation is the latest development in the tax rulings’ saga that Commissioner Almunia initiated before the end of his mandate. By now, Amazon is the fourth multinational group to have attracted the Commission’s attention: Apple, Fiat

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Dimitrios Kyriazis, The European Commission continues to scrutinize tax rulings to check their compliance with the arm-length principle and State Aid rules (Amazon), 7 October 2014, e-Competitions Bulletin October 2014, Art. N° 71708

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