"It's not about low tax payments being unfair its about the fact that employing these mechanisms to avoid tax are ethically repugnant. "
Revenues - expenditure = profits. Tax is on profits. If you inflate your expenditure by focussing on expansion of services and reduce profits in the interim, you also reduce your tax burden. Is that ethically repugnant?
I suggested you were using it as a proxy argument because I don't see where the issue is with AWS's approach. Wanting a company to pay more tax if they are playing by the rules means you have to either change the rules or reassess your argument.