EU Commission invites comments on state aid investigation into Luxembourg/Amazon APA

The European Commission on February 6 invited interested parties to comment on its state aid investigation into whether an advance pricing agreement (APA) granted by Luxembourg to Amazon that set the price of intra-group royalties constituted illegal state aid.  The Commission published letter outlining the reasons for the investigation on January 16.

See:

• Invitation to submit comments pursuant to Article 108(2) of the Treaty on the Functioning of the European Union

Related MNE Tax articles:

• EU says Luxembourg APA does not price Amazon intra-group royalties at arm’s length, likely violating state aid

• Private tax rulings granted by Luxembourg to Amazon under EU scrutiny