How does it work?
The problem as I see it is reflected in an order (that is running stupidly late!).
I order a thing from Amazon UK, it is fulfilled by Amazon Eu sarl, the "in stock" goods are "received" in Marseille (from where I don.t know, they were in stock). It is then dispatched from "Provence-Alpes-Côte d'Azur" (which I believe is also Marseilles) and sent somewhere ... It's currenlty in the aether ...
Who does the UK Government tax? Amazon UK obviously ... except Amazon UK made no profit out of the transaction (in fact it made a loss after paying Amazon Luxembourg it's seller IP and warehouse distribution royalties and purchase from Amazon EU). So Amazon UK pays no tax but France can obviously tax Amazon EU ... unless the goods were sourced from Amazon.br and Marseille is a WHO freeport and the goods are coming "into the country" via a WHO freeport in which case the tax will only be applied if the purchase actually crossed the border rather than being shunted around in the French dock ... But of course Amazon EU paid Amazon.someone for IP rights etc and didn't make a profit which means France can't get tax ... But if tax isn't being sought by France maybe the US will ... oh no because the funds never crossed the US border but are sitting in the Cayman Islands the US can't get their paws on it either ... here we go again.
If the Governments impose a 2% turnover tax (for instance) rather than trying to chase the tails of the profit then Amazon will run to the WHO and claim poverty and unfair treatment compared to other multinationals who do pay tax through their profits and, probably rightly so, the WHO will concur.
The tax system is a complete mess. The holes were baked in to allow tax avoidance by the super rich and it's now biting the arses of the politicians who always profited from the system who on the one hand don't want to close the loopholes but on the other hand want to be seen to get their fair share of tax money.
In the long run all this "we're going to tax" is crap and won't happen unless the companies decide to do a deal which suits *them* as they can use the tax avoidance system better than those who built it.