On 16 January 2015, the European Commission published a non-confidential version of the decision letter issued to Luxembourg on 7 October 2014 for the launch of a formal investigation into whether or not Luxembourg's tax treatment of Amazon constituted a breach of the EU's state aid rules. The decision letter includes the facts of the case, including details of Amazon's request concerning the transfer pricing arrangement and structure, and the resulting ruling from Luxembourg. Luxembourg's Ruling for Amazon The initial request concerning the transfer pricing arrangement made by Amazon was dated 23 October 2003, and the request by Amazon's tax...