On 27 June 2016, the European Commission published a non-confidential version of its 21 October 2015 decision that the Netherlands granted selective tax advantages to Starbucks in breach of EU State aid rules. The decision mainly concerned a 2008 advance pricing agreement (APA) concluded with Netherlands-based Starbucks Manufacturing EMEA BV (SMBV), which provides roasted coffee and other coffee-related products to Starbucks outlets in Europe, the Middle East and Africa. SMBV purchased its beans from a Starbucks entity in Switzerland and paid royalties for the "know-how" to roast the beans to a Starbucks UK entity that is directly controlled by Starbucks'...