On 10 January 2019, the European Commission announced the
opening of an in-depth State aid investigation, focusing on
transfer pricing, concerning five tax rulings issued by the Dutch
tax authorities from to 2006 to 2015, two of which are still in
force. These rulings were issued to two Nike Group companies being
Nike European Operations Netherlands BV and Converse Netherlands
BV.
The said companies, which are operating companies which develop,
market and record the sales of Nike and Converse in EMEA region,
have obtained licences from tax transparent Dutch Nike entities, to
use intellectual property rights with respect to Nike and Converse
in consideration for tax deductible royalty payments.
