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?

Product news in today's podcast includes Samsung's curved-screen smartphone, an HTC phablet and an update for Windows Phone 8.

We're also talking about malware, roaming charges, Ofcom's licence fees, a drop in mobile revenue, BT's MVNO and a project that sounds... well... silly.

In today's podcast: Samsung's profit, UK mobile ad spending and Vertu's smartphone range are all increasing.

Meanwhile HTC's profit and the proportion of children with mobile phones are both going down. Discover the background to these news stories - and plenty more - in our regular weekly broadcast.

Today's podcast starts with a gentle warning to app developers from the Office of Fair Trading.

We then move on to Amazon's new tablets, HTC's sale of its Beats Electronics stake, Twitter's emergency alerts, UK government plans to improve mobile broadband on trains, customer complaints and the growth in adult content for mobile devices.

Ring-back tones offers consumers yet another way to customise their mobile phone service. Yet despite this - and the revenue opportunities that can be generated - many network operators don't provide ring-back tones.

In today's special feature we talk to Florent Stroppa of OnMobile to discover why the UK doesn't really seem to be bothered about ring-back tones... and whether the next-generation of interactive ring-back services could change this.

There are big changes on the horizon at BlackBerry. We talk about the company's potential future and also look at the recent tablet announcements from Microsoft and Tesco... plus the rest of the week's mobile news.

There's also a special report from IAB2013 about the sometimes awkward relationship between mobile devices and the television industry.