There has already been significant criticism across Europe at Amazon's tax structure. Evidence has come to light that some multinationals are paying virtually no tax at a time when EU governments have been forced to bring in tough austerity measures to cut state budget deficits. Amazon is already under the spotlight about questions on its business practices, including harsh working conditions in its warehouses, squeezing suppliers and its role in pushing small high street book retailers into liquidation. The latest accounts filed by Amazon EU Sarl reveal its sleek tax structure in Luxembourg, which reduced Amazon's overall tax rate by 8 percent to 31.8 percent. The investigation into Amazon comes after similar probes into Apple, Starbucks and Fiat Finance and Trade, which are also based in Luxembourg.