On December 31 last year, the data centres operated in Ireland by global and national market leader Amazon Web Services (AWS) changed hands. The US-headquartered cloud computing giant retained full ownership of its Irish fleet, but it transferred the corresponding Dublin-based subsidiary Amazon Data Services Ireland between two holding companies in Luxembourg. Company documents filed in Ireland and in Luxembourg show that the Irish company paid a €600 million dividend to its Amazon group parent last December. Then, on New Year’s Eve, Amazon EU SARL transferred its 100 per cent shareholding in Amazon Data Services Ireland to its own parent,…

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