In August 2015 Ethical Consumer viewed Amazons 2014 10-K filing for the US Securities and Exchange Commission. This showed that the company was incorporated in Delaware (USA), considered a tax haven by Ethical Consumer at the time of writing. The filing also included a list of significant subsidiaries considered to be at high risk of being used for tax avoidance purposes due to the company type. This included Amazon Europe Holding Technologies SCS, located in Luxembourg. Amazon therefore received Ethical Consumer's worst rating for likely use of tax avoidance strategies.
In 2015 the companies tax structure was under investigation by the European Commission. In addition in 2014, Amazon paid $318,362 to political parties in the US. The company also spent $3,456,831 on lobbying in 2013 and $4,940,000 in 2014. The top issues it had lobbied on were taxes, computers & information, consumer product safety, copyright patent & trademark and postal.