off the top of my head, I'm sure there are lots more:
- a large set of well-off consumers who got there because of free public education, parental supports, et cetera
- a safe society so drop shipping is possible
- roads & infrastructure for shipping
- a justice system that protects Amazon from cheating buyers and sellers
- a stable, accepted currency
- no need for large numbers of armed guards at warehouses, protecting shipments, et cetera
- a functioning health & welfare system so can get away with paying employees & contractors peanuts
- a pool of employees and contractors who were supported by society growing up
and much more, I'm sure.
Their whole point was that the shipper would pay taxes. Which they do. This applies to most of your points as well, they do get taxed on their warehouses.
What I find most comical about all this is there's already a 20% VAT on everything Amazon sells there. They do pay taxes already, France simply wants more, and this tax is written in a way where it will have a much larger effect on external companies than internal.
This creates the incentive of further adding value to a product/service and thus creating more economic output.
Amazon may be paying other taxes, but VAT is paid by the consumer.
You could easily argue every tax on Amazon is a tax on the consumer. If you increase the cost of Amazon doing business, prices go up.
This tax is a crude corporate income tax replacement.
None of this is true. It is a protectionist / anti-tax evasion measure primarily. It can be justified considering the threat that amazon poses in local markets
> It is a protectionist / anti-tax evasion measure primarily
And they tax any company that fits the profile, be they German, Japanese, Chinese, French, or, god forbid, US-American.
That's precisely what a tariff is.