The EU Commission opens 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

Access to this article is restricted to subscribers

Already Subscribed? Sign-in

Access to this article is restricted to subscribers.

Read one article for free

Sign-up to read this article for free and discover our services.

 

PDF Version

Author

  • European Commission - DG COMP (Brussels)

Quotation

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

Visites 151

All issues

  • Latest News issue 
  • All News issues
  • Latest Special issue 
  • All Special issues