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.

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?

We start this week's podcast with Ofcom's announcement that it's clarifying the rules for fixed-term mobile phone contracts.

There's also a new curved smartphone from LG, accusations about a mobile security company, information about mobile phone thefts, a report into the UK's communications infrastructure and some quarterly results figures.

M-commerce and mobile payments are terms that can mean several different things.

In this special podcast we learn more about the subject by talking to Tim Green, editor-in-chief of Mobile Money Revolution.

HTML5 is often described as the shape of things to come; sometimes as the future of the web and sometimes as the nemesis of native mobile applications.

But exactly what is 'HTML 5' - and what does it mean to the mobile industry?

There's plenty of product news in this week's podcast, with a new Apple iPad and new tablets from Nokia and Argos as well.

We also talk about HMV's battle with the Apple App Store, new 4G tariffs from Tesco Mobile, Samsung's patent proposals and a complaint about coverage maps.

If you've created a mobile application, you'll want people to download it, use it and tell their friends. But how can you ensure that as many people as possible know about your app?

Today's podcast is designed to help with some of the answers. It was recorded in London at the very first App Promotion Summit earlier this year.