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Amazon's Tax Deal With Luxembourg

The European Commission has disclosed a preliminary finding that Amazon's tax arrangements in Luxembourg probably constitute "state aid".

The EC's doubts about the arrangement were detailed in a document on Friday.

The EC said that its "preliminary view is that the tax ruling... by Luxembourg in favour of Amazon constitutes state aid."

However, Amazon said it "has received no special tax treatment from Luxembourg".

The European Commission began looking into the tax arrangement last year, saying that it had suspicions it broke EU rules.

The Commission document, which was sent to the Luxembourg Ministry of Foreign Affairs in October, gives its rationale for launching the investigation.

Its doubts included whether Luxembourg had properly looked into Amazon's proposed tax structure.

Article Date: 16/01/2015