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In July 2021, Ethical Consumer viewed Amazon's 2020 10-K filing for the US Securities and Exchange Commission. This showed that the company was incorporated in Delaware, considered a tax haven by Ethical Consumer at the time of writing, despite having its main headquarters in a different state (Washington).

The company tree on showed that the company had a holding company - HQ Zappos LLC, in Nevada, considered a tax haven by Ethical Consumer at the time of writing. Holding companies were a type of company considered at high risk of being used for tax avoidance purposes.

An internet search using the search terms “Amazon tax policy statement country” found no country-by-country financial information or reporting (CBCR), nor clear public tax statement confirming that it was this company’s policy not to engage in tax avoidance activity or to use tax havens for tax avoidance purposes or a narrative explanation for what each group entity located in a tax haven was for, and why it was not being used for purposes of tax minimisation.

On the Amazon UK website a statement on tax was found which broke down the tax that Amazon paid in the UK, and its profits here, but it did not provide the information above.

Given that Amazon was incorporated in a jurisdiction on Ethical Consumer's tax haven list, had subsidiaries in jurisdictions on this list, and no country-by-country financial information, nor adequate policy statement and narrative explanation was found, the company received Ethical Consumer's worst rating for likely use of tax avoidance strategies and lost a full mark in the Anti-Social Finance category.


Generic Hoovers ref (5 January 2021)