Amazons tax avoidance may be sunk

Amazon is amazing. Imagine an ability 20 years ago to order just about anything from anywhere while sat on your hairy end.
I don't care what tax they pay or don't pay I need them. That horse linament didn't help my hip though.
It will be even better when they use Drones for deliveries over here, that should cause waves in the delivery driver market, and perhaps we'll get less missed deliveries if we take the lazy humans out of the equation
 
I ordered a barbecue grill Saturday 1441hrs. It was delivered 1021hrs Sunday.

I hadn't even got round to getting the sausages from Morrisons yet!
 
It depends on which ‘Amazon’ you mean. Amazon.co.uk is owned by a Luxembourg company which in turn is owned by the US Amazon. The written evidence to the Commons Public Accounts Select Committee is quite interesting on the lengths they’ve gone to in separating tax liability from profit-making.



Under EU law, there’s no difference between distance-selling and face to face, so the point of sale is where the goods are offered – i.e. where the customer accesses the website.
Which is why Ireland is appealing the Apple ruling

Other EU countries didn’t collect the taxes that they should have, Apple routed the money through Ireland and the EU decides that Ireland is responsible.
 
Which is why Ireland is appealing the Apple ruling

Other EU countries didn’t collect the taxes that they should have, Apple routed the money through Ireland and the EU decides that Ireland is responsible.
The point of sale argument only applies to point of sale tax ie VAT. Apple’s value chain is complex; product development in the US, manufacturing in China etc etc. The only bit that Apple adds in Ireland is marketing, sales and product support. Most of the value is created in Cupertino.

So to me, it’s quite right that Apple remote most of its European revenues to the USA via internal charges.

Amazon is even more clear to me. With a few exceptions (Kindle), it doesn’t create any of the value of the products it sells. It’s just a market place that manages the sales and order fulfilment process. The IP and technology to do that are all run out of the US and that’s where their profits should be taxed. Not that they make any.....
 
The point of sale argument only applies to point of sale tax ie VAT. Apple’s value chain is complex; product development in the US, manufacturing in China etc etc. The only bit that Apple adds in Ireland is marketing, sales and product support. Most of the value is created in Cupertino.

So to me, it’s quite right that Apple remote most of its European revenues to the USA via internal charges.

Amazon is even more clear to me. With a few exceptions (Kindle), it doesn’t create any of the value of the products it sells. It’s just a market place that manages the sales and order fulfilment process. The IP and technology to do that are all run out of the US and that’s where their profits should be taxed. Not that they make any.....
The Irish argument (think it is OECD) is that the Corporation Tax should be paid where the profit is generated
 
It will be even better when they use Drones for deliveries over here, that should cause waves in the delivery driver market, and perhaps we'll get less missed deliveries if we take the lazy humans out of the equation
Don’t forget the drones can drop your goods from a far greater height than a Yodel driver can ever throw the package over your fence. Purely to keep up delivery annoyance you understand.

RP.
 

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