To expound a little: the same scenario applies to pure salary. If Amazon really wants to avoid taxes it can increase salary until its profits are 0. As you're

To expound a little: the same scenario applies to pure salary. If Amazon really wants to avoid taxes it can increase salary until its profits are 0. As you're pointing out: this makes the ledger '0' in one spot, but increases it at the same rate at another spot. It's not a tax dodge, it's tax rearrangement.