The European Commission has opened three investigations to examine whether tax authorities have made appropriate decisions about corporate tax paid by Apple in Ireland, Starbucks in the Netherlands and Fiat Finance and Trade in Luxembourg.

It’s launched the investigation following media reports that suggest that some companies have received significant tax reductions through ‘tax rulings’ issued by national tax authorities.

A new research report from Berg Insight shows that in-store mobile wallet payments across Europe are expected to grow from less than €100 million (£85 million) in 2012 to €45 billion (£38 billion) in 2017, which is a compound annual growth rate of 275%.

This will give mobile wallets 1.6% of all European credit card and debit card payments in 2017.

This week's edition of The Fonecast starts with news that Motorola Mobility is to lose around a fifth of its staff worldwide. There's also more reorganisation at Nokia, which is passing its Qt software business to Digia.

In addition we're talking about a new US partnership between Starbucks and Square, some good news for Research In Motion, a worrying report for Samsung and a major milestone for Shazam.

Coffee chain Starbucks has partnered with mobile payment company Square to introduce the ‘Pay with Square’ app at around 7.000 US Starbucks stores. In addition, Square will process Starbucks’ US credit and debit card transactions.

Starbucks is investing $25 million in Square with its chairman, Howard Schultz, joining Square’s Board of Directors.

Earlier this year Starbucks introduced its iPhone mobile payment app to the UK - and the coffee company has now added an Android app as well.

The new Android app, which is also launching in Canada, enables customers to pay via a Starbucks Card account using an on-screen barcode. It’s also possible to manage a card account, check loyalty rewards and find local stores.

By incorporating advanced algorithms and machine learning capabilities, AI can help to optimize a smartphone's performance, providing users with a faster, more efficient and user-friendly experience.

Mark Bridge writes:

I've been taking a look back at the devices I've written about during the past few years. Some are still faithful companions, others... well, let's just say my faith was misplaced.

Mark Windle, head of marketing at OpenCloud, predicts that this year’s reduction in the number of traditional telecoms operators in some countries will provide an opportunity for other operators to innovate and capture market share in 2016.

He says next year will be a year of rapid change for telecoms… whether it’s MVNO disruption, competitive tariff pricing or simply defence from the ‘dark art’ of hacking.

Mark Bridge writes:

The most memorable moments in life often go unrecorded. You don't have your camera in your hands. Your finger is still hovering over the 'pause' button on your audio recorder. Or you were simply too busy experiencing whatever was happening. It's all about the one that got away.

That's where Kapture can help.

Mark Bridge writes:

James Rosewell shows me a colourful roll of paper that's the width of an iPhone but well over three metres long. When I look closer, I can see it's a printed copy of the Wall Street Journal's mobile website. That's a lot of scrolling to do... and a pretty unfriendly user experience for anyone reading the news online. Why does it work so badly?

The team takes a look at social networking using your mobile and reviews the LG KE850 (Prada) phone and the Samsung W559. They also find time to take a look at a new mobile game from Desperate Housewives, and Soonr; a utility to connect your mobile to Outlook, Skype and PC. Plus there's a review of global mobile news from the past week.

This week the team look at the new N76 from Nokia, an interesting WiFi & SIM Free phone from Tovo, discuss the future of Push-to-Talk in the UK as well as the TV show Countdown on your mobile and Mobi-Medic to help with on the spot 1st aid.

The team discuss the iPhone and the mobile news coming from CES. They take a look behind the headlines at other activity in the mobile industry and review Eragon the mobile game to accompany the film.

We have a review of a Mobile based fitness application by Ascendo, take a look at new mobile brand and phone called the NEO 808i and Sagem latest budget 3G offering in the form of the my600v. We also discuss Virtual Networks and ASDA's proposed entry along with the latest news and views.

This week the team review 2006, take a look at two new phones from Samsung, review the last 2 weeks news and take a look at Six-o-Phone a service that allows you to make money from downloads.