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?

This week the team review a new phone from Sagem, a bluetooth headset that cancels out background noise from Qstik, the introduction of .mobi domains and the latest games to keep you entertained.

This week the team explore the real cost of Mobile Internet, review the latest Blackberry with a camera, the O2 Ice, and Lego meets Star Wars in the latest mobile game.

This week the team discuss mobile pricing, review the LG KG810 and MDA Vario 2 from T-Mobile along with Rogue Trader the latest game from RockPool as well as a joke management system called Pass-It-On-Jokes.

This week we review the Sony Mylo, a phone that may rival the Blackberry in the form of the E61 from Nokia, Insaniquarium the latest game to make the leap from web to mobile and the LG U400 phone for DJs.

After the summer break the Fonecast team is back with a review of 2 new mobiles from Motorola, a stylish new phone from BenQ-Siemens, advice on protecting your voice mail plus all the mobile news from the last month.