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?

This week we're talking about BlackBerry's options for the future, Vodafone's 4G launch, Apple's patent victory and LG's new smartphone.

We also discuss ZTE selling its Firefox phones on eBay, Nokia's acquisition of NSN, the cost of phone calls in Europe, the controversy about recycling bins that monitor footfall and the new face promoting HTC.

The Motorola Moto X smartphone opens this week's show, despite not having a European release... but there's plenty of other UK news.

We talk about O2's plans to launch 4G mobile services later this month, we look at the ASA's ruling against EE, we contemplate the government's plans to eliminate some mobile 'black spots', we wonder when Android's market share will start to shrink - and we discuss many other mobile telecom stories as well.

James Rosewell interviews Ruth Barnett, head of communications at British-based technology company SwiftKey.

As well as talking about the SwiftKey keyboard app they also discuss competition in the mobile application space, working with manufacturers and the opportunities presented by 'Bring Your Own Device' schemes.

In this week's show we look at Google's new product announcements, O2's closure of its mobile telecare service and the clearance of radio frequencies for 4G services.

We also talk about the latest collection of quarterly results from Apple, Samsung, Amazon, LG and Facebook. Who's doing well - and should anyone be worried?

We start this week's show by discussing the recent quarterly results from Google, Nokia, Vodafone and Microsoft.

There's also time to talk about SIM security, Ubuntu's crowd-funded smartphone, the HTC One mini, smart watches and an unusual process for recharging your phone battery.