The EU Commission this week released a nonconfidential version of its decision to open an investigation into whether five tax rulings granted by the Dutch tax authorities to two Nike group Dutch companies between 2006 and 2015 are in breach of EU State aid rules.
The Nike tax rulings sanctioned a method to calculate royalties paid by the two Dutch Nike group companies for the use of intellectual property. The Commission is investigating whether this method inappropriately reduced the Dutch group members’ taxable base in the Netherlands contrary to State aid rules.
The Commission’s decision to investigate was first announced January 10 via press release.
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