On 10 January 2019, the European Commission (EC) announced in a press
release that it has opened a formal State investigation into the tax treatment in the
Netherlands of two Dutch affiliates of Nike. The text of the opening decision is
not yet available. According to the press release, the EC’s formal investigation
focuses on five tax rulings which were granted to Nike’s affiliates from 2006 to
2015, two of which are currently still in force.
For further information, please speak to your usual PwC adviser.