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?

James Rosewell and Mark Bridge return from their summer break with a podcast full of smartphones and smart watches.

As well as products from Samsung, Sony, Microsoft, Motorola, HTC and Kazam, there's talk of Opera's new browser deal, a potential change on the UK high street... and a mobile app that connects to a Bluetooth toothbrush for improved toothpaste coverage.

Mark Bridge takes an in-depth look at the CAT B100 rugged phone from Bullitt Mobile.

The CAT B100 is designed to withstand rather more than everyday bumps and knocks - which is why Mark drops his mobile phone on the pavement, submerges it in his washing-up bowl and shuts it in the freezer.

We start this week's podcast with news that thousands of Microsoft's ex-Nokia employees are losing their jobs.

Other topics for discussion include the new Apple and IBM partnership, Yahoo's acquisition of Flurry, regulating mobile games, improving rural mobile coverage, BT's new phone service and some management movements.

In this podcast Mark Bridge talks to Florent Stroppa from mobile value-added service specialist OnMobile about the state of the mobile industry in 2014.

They discuss the dominance of Apple and Samsung, network consolidation, the new Amazon Fire smartphone, smart wearables and much more.

This week's mobile industry podcast begins with a quick look at the UK government's emergency legislation affecting fixed-line, mobile phone and broadband traffic.

We then talk about Microsoft's plans, a new virtual network from the Post Office, Samsung's renamed app store, budget 4G smartphones, a wearable phone for children and some misleading advertising.