To print this article, all you need is to be registered or login on Mondaq.com. There is a growing and widely held belief that multinational companies, particularly US tech companies, are not paying their fair share of tax. Amazon, for example, pays little or no tax in the UK despite selling lots of goods to UK persons. How can this be right? The answer is because Amazon has no taxable base in the UK and the tax treaties signed by the UK mean Amazon doesn't have to pay tax in the UK. Amazon relies upon the internationally-agreed principle that