Revealed: how Project Goldcrest helped Amazon avoid huge sums in tax

Documents released during the internet giant's court battle with the US Internal Revenue Service over a possible $1.5bn in unpaid taxes detail a complex restructuring and a deal with Luxembourg that delivered Amazon multimillion-dollar savings

Amazon is facing a landmark court ruling in the US that could prise open its obscure tax structure in Luxembourg, after a high-stakes legal battle that has shed unprecedented light on the technology giant's labyrinthine tax affairs.

The case, which is quietly coming to a head as Amazon's Luxembourg arrangements face intense scrutiny from European authorities, has revealed new details of an elaborate avoidance scheme it devised and codenamed Project Goldcrest.