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The inquiry by Joaquín Almunia, the European Union’s competition commissioner, if it leads to changes, could undermine tax strategies pursued by many American technology companies that have their international headquarters in Ireland and in other countries in the bloc.
The inquiry also covers Starbucks in the Netherlands and Fiat Finance and Trade in Luxembourg.
Ireland has become a preferred place for giant tech companies to place their international headquarters, largely because of concessions from the government allowing businesses to obtain even further breaks on corporate tax rates that, at 12.5 percent, are already low.
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