E-tail giant Amazon could face a $119m (£73.8m) tax bill in Japan for unreported income over a three-year period.

Local reports said that Japan’s tax bureau judged that because part of Amazon’s operations are Japan-based, an income report of tens of billions of yen should have been submitted and therefore would be subject to taxation under the US-Japan tax treaty.

Amazon is understood to be in talks to reverse the decision, believing the tax is inappropriate.

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