Ireland’s tax deals with Apple “constitute state aid”; Luxembourg’s Amazon arrangement also called into question

Matthew Gilleard

October 05, 2014

Amazon has been drawn into a European Commission (EC) investigation into the tax regimes of three member states: Ireland, Luxembourg and the Netherlands. The EC has said its preliminary view on Ireland is that “the tax rulings of 1990 (effectively agreed in 1991) and of 2007 in favour of the Apple group constitute state aid”.

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