This particular situation has nothing to do with tax havens. Amazon is employing tax avoidance practices such as building up losses in Luxembourg to prevent paying corporate tax. You can do this in any country.

I am not in favor of Biden’s proposal as it would only impact small companies or start-ups who can’t afford to employ teams of accountants only to report and pay profits in each country where they have sales. Look at the mess that the EU VAT reporting system is. It’s totally unattractive for small, honest businesses. Biden is basically proposing the same thing, only for corporate tax.