There's also massive sales tax fraud that is at least tolerated by Amazon. I 'm pretty sure there are some (silent) investigations of this in Germany. Basically container, usually from China->Amazon warehouse; fulfilled by Amazon; sales tax never applied. To make matters worse these sellers have crowded out people that pay the sales tax in many categories because it's usually stuff that is 90% bought on price and well there's an automatic discount of 15%. I vaguely remember a report on TV of some small stores being slowly bled to death because their margins are below the sales tax percentage and the competition often just passes on 90% of the tax "savings" to dominate categories on price.

Iirc. Britain has made some sort of deal or passed some sort of law to control this explicitly.