05/04/2012 05:56 BST | Updated 05/04/2012 09:12 BST

Amazon Pays No UK Corporation Tax is under investigation by UK tax authorities for making more than £3.3 billion in this country last year whilst paying no UK corporation tax.

The investigation was revealed in a US Securities and Exchange Commission (SEC) filing.

Amazon has just launched the new Amazon Kindle Touch in the UK, and is the biggest online retailer in Britain, selling nearly one in four books bought here, according to The Guardian.

The Guardian also reported that Amazon's tax affairs are being investigated in the US, China, Germany, France, Japan and Luxembourg.

Boxden reports that the online retailer's British distribution company is owned by company from Luxembourg, which receives all payments for goods sold through the UK site.

An Amazon spokesperson told The Huffington Post: "Amazon EU serves tens of millions of customers and sellers throughout Europe from multiple consumer websites in a number of languages, dispatching products to all 27 countries in the EU. We have a single European Headquarters in Luxembourg with hundreds of employees to manage this complex operation."

Amazon does not reveal sales figures for its e-books or Amazon Kindle readers, but a YouGov survey estimated that one in 40 adults received a Kindle for Christmas in 2011, and that 1.33m e-readers were sold over the Christmas period.

An HMRC spokesperson told The Huffington Post: "We can't discuss Amazon for legal reasons, but HMRC applies the tax laws as they apply to multinationals so the UK receives the tax revenues to which it is legally entitled. Where there is a high risk of the UK losing out we move our resources to challenge that risk and HMRC works within the Joint International Tax Shelter Information Centre (JITSIC) on a co-ordinated global approach to prevent loss of tax through unacceptable corporate structuring."

The SEC filing can be downloaded from its website.