Piercing the corporate veil becomes easier the more closely integrated the companies and their management structure are. Amazon can maintain arms-length relati

Piercing the corporate veil becomes easier the more closely integrated the companies and their management structure are. Amazon can maintain arms-length relations with most of their subsidiaries because those subsidiaries are not part of Amazon's core business, and can operate semi-independently with little to no loss in efficiency. Maintaining such a relationship with subsidiaries directly involved in the day-to-day operations of Amazon's retail business (maintaining stock, setting prices, making sales, packing and shipping product, etc.) would be much more difficult, costly, and risky.