Italian tax authorities have accused Amazon of evading EUR 1.2 billion in VAT payments related to sales from non-EU countries, including China, between 2019 and 2021. Investigators are looking into Amazon's European operations, specifically its Luxembourg-based unit and three of its managers. The focus of the investigation is Amazon's algorithm, which allegedly facilitates sales in Italy by non-EU sellers without revealing their identities, allowing the sellers to evade Italian VAT. Under Italian law, intermediaries such as Amazon may be held jointly responsible for VAT non-payment by non-EU sellers on their platforms. In addition to the VAT due, the investigation could...