On September 30 2014, the European Commission released two non-confidential versions of the opening decision letters sent to the governments of Ireland and Luxembourg on 11 June 2014, which launched formal transfer pricing investigations. The investigations involve whether or not state aid rules were violated by transfer pricing tax rulings given by Ireland to Apple and by Luxembourg to Fiat Finance and Trade. An investigation is also under way involving the Netherlands and Starbucks, though no opening decision letter was released for that case. Ireland and Apple The letter sent to the Irish government in regard to Apple outlines the...