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's podcast begins with news about the new 'quad play' television service offered in the UK by EE.

We also talk about HTC's new camera, an ethical smartphone, a complaint from Ofcom, mobile payments, machine-to-machine connections and yet another online security breach.

We begin this week's podcast with stories that go beyond the mobile industry, as HP plans to split into two companies and eBay prepares to separate itself from PayPal.

We're also talking about the Microsoft/Samsung legal case, a new Tesco tablet, BT's updated text relay service, a new way to avoid buying a stolen iPhone... and #Hairgate.

In this week's podcast we begin with more news about Phones 4u, as Carphone Warehouse steps in to help iPhone 6 buyers.

We also talk about problems at Apple, a brand new handset from BlackBerry, mobile payments, phones on planes and a device that promises to stop people from texting while driving.

This week's podcast begins with the latest news from Phones 4u, where hundreds of jobs have been saved but there are a large number of redundancies as well.

Iain, James and Mark then talk about new products from Amazon, BlackBerry and Panasonic, mobile payment innovation from Indonesia and the UK, the acquisition of IoT specialist Neul and Apple's updated privacy policy.

Iain Graham, James Rosewell and Mark Bridge start this week's podcast by looking back at the launch of the iPhone 6, the Apple Watch and the Apple Pay service.

They then move on to discuss the troubles at Phones 4u, a UK smartphone launch from O2, another smartphone launch that's been put on hold, Microsoft's gaming plans - and more.