Thank you for contacting me about Amazon's tax arrangements.
As I'm sure you will appreciate, I cannot comment on an individual company's tax liabilities. I understand that the way businesses work is changing, which is why I am encouraged that the Government is reviewing the taxation of the digital companies, to make sure all businesses pay their fair share. The UK government is leading international efforts to reform the international rules around where profit is made and where it should be taxed.
Pending this global reform the Government is exploring potential interim measures, such as a tax on the revenue of certain digital businesses. Additionally, this country has led the way through tough new rules to crack down on multinationals shifting their profits to lower tax jurisdictions. Around £8 billion has been returned by cracking down on large multinational enterprises that are avoiding paying the right amount of tax in the UK. The Diverted Profits Tax has been introduced at a rate of 25% on multinationals that artificially divert profits out of the UK.
I know that there is still work to be done, but I hope this reassures you that the UK has made significant steps to ensuring businesses pay their fair share and continues to lead international efforts to reform the international rules.