That's not correct - Amazon are based in Luxembourg because it allows them to avoid corporation tax, even though they store and distribute within the UK. They are able to do this because retail warehousing/ order fulfillment has an HMRC tax exemption. The question is if this exemption could be revoked without harming businesses that use it legitimately.
I stand corrected. Amazon certainly 'imported' their online music from the Channel Islands, though, until that Vat exemption was removed earlier this year.
I'm also not sure how much involvement HMG had in setting up the arrangements in the Channel Islands, bearing in mind that they're not part of the UK.
100% involved, I would say. My point was that by entering the treaties that it has over the last 300 years with the 'independent states' of the Channel Islands, HMG has deliberately retained those islands - and the Isle of Man - as tax havens. There might have been some flim-flam about the sovereignty of the Tynwald and the House of Keys, but the reality is that they have their
arms-length relationship because that is what it has suited HMG to create. IIRC the French and Germans both have historic tax havens and even the good old US of A, lacking former dependencies, has very different rules in Delaware and Nevada.