Without getting into arguments about whether online shopping, where Amazon is a key player, is killing the high street, it appears the reporting around the UK entity’s 2017 results is somewhat unbalanced.

While the merits of Amazon’s sales structure for its own products through a Luxembourg principal are questionable, the government is looking to address this, consulting and working with other tax authorities and relevant bodies, such as the OECD, on introducing ways to tax digital businesses selling remotely into the UK. In addition, avoidance measures such as the diverted profits tax (DPT) legislation have been introduced to encourage multi nationals to recognise a more reflective level of profit in the UK in respect of their UK activities.