A few years ago I wrote an April Fool's spoof suggesting that a tax haven had been established in space. Now I note on Martin Hearson's blog that both the OECD and UN are considering:
“Whether a satellite in geostationary orbit could constitute a permanent establishment.”
Amazon having a head office in Slough isn't apparently, a permanent establishment but a satellite could be? You couldn't make it up. But as I predicted, what a fantastic tax planning opportunity? I should think all the Big 4 have already got a space programme waiting to go.