Kako je objašnjeno u odjeljku 1.1.
Skrivelse från Amazon av den 20 april 2006 till Luxemburgs skattemyndighet (redigerad av Amazons skatterådgivare [Advisor 1]), s. 2: ”EHT [LuxSCS], a wholly owned indirect subsidiary of Amazon.com Inc was created for the purpose of holding and developing intellectual property (by way of financial contribution only).[…] EHT [LuxSCS] has an activity limited to the mere holding of Amazon's EU intellectual property, the shares in AEU and has concluded a limited number of legal agreements necessary for the Luxembourg structure to operate (as described under point 1.2 below).