The EU Commission open an investigation concerning transfer pricing arrangements on corporate taxation of an online store in Luxembourg (Amazon)

State aid: Commission investigates transfer pricing arrangements on corporate taxation of Amazon in Luxembourg* The European Commission has opened an in-depth investigation 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 gives interested third parties and the Member States concerned an opportunity to submit comments. It does not prejudge the outcome of the investigation. Commission Vice President in charge of competition policy Joaquín Almunia said: "National authorities must not allow selected companies to understate their taxable profits by using favourable calculation methods. It is only fair that subsidiaries of

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European Commission, The EU Commission open an investigation concerning transfer pricing arrangements on corporate taxation of an online store in Luxembourg (Amazon), 7 October 2014, e-Competitions Bulletin October 2014, Art. N° 83587

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