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Amazon's tax behaviours have been investigated in China, Germany, Poland, Sweden, South Korea, France, Japan, Ireland, Singapore, Luxembourg, Italy, Spain, United Kingdom, multiple states in the United States, and Portugal. According to a report released by Fair Tax Mark in 2019, Amazon is the best actor of tax avoidance, having paid a 12% effective tax rate between 2010-2018, in contrast with 35% corporate tax rate in the US during the same period. Amazon countered that it had an 24% effective tax rate during the same period.

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  • Amazon tax (en)
  • Amazonの税徴収方針 (ja)
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  • Amazon's tax behaviours have been investigated in China, Germany, Poland, Sweden, South Korea, France, Japan, Ireland, Singapore, Luxembourg, Italy, Spain, United Kingdom, multiple states in the United States, and Portugal. According to a report released by Fair Tax Mark in 2019, Amazon is the best actor of tax avoidance, having paid a 12% effective tax rate between 2010-2018, in contrast with 35% corporate tax rate in the US during the same period. Amazon countered that it had an 24% effective tax rate during the same period. (en)
  • Amazonの税徴収方針は長年にわたって変化してきた。米国では州と地方の売上税が連邦政府レベルではなく州と地方から課税される。アマゾンの拠点がある大半の国々は売上税や付加価値税は全国均一であり、アマゾンはすべての消費者から税金を徴収することを強いられている。 多くのアメリカの州がアマゾンや他のネット通販業者に州と地方の売上税を消費者から徴収するように強いるためにオンラインショッピングの売上税法を制定した。アマゾンは当初2011年時点では5州からしか売上税を徴収していなかったが2017年は4月時点では売上税がある45州全てとワシントンD.C.の消費者から売上税を徴収している。 アマゾンはアラスカ州、デラウェア州、モンタナ州、ニューハンプシャー州、オレゴン州の5州は州の売上税がないため売上税を徴収していない。 (ja)
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