Amazon can't evade taxes for money earned in France. If you operate in France, and your business earns revenue in France, you pay French taxes. You can't magically offshore it without paying taxes and then expect to still operate there.
What actually happens is that Amazon makes no profit, and thus does not get taxed on profits. But it still pays VAT, Property, B&O, etc.
It's actually quite easy to evade taxes on money earned in a particular country, as you are allowed to subtract inputs from your tax burden.
So the French subsidiary buys very expensive inputs from the Luxembourg subsidiary, meaning the French subsidiary doesn't show a profit, mon dieu how could that have happened, such a shame!
Fortunately, the Luxembourg subsidiary is very profitable, exclusively from "sales" to the French subsidiary.
Obviously all of this typically happens only on paper.
What actually happens is that Amazon makes no profit, and thus does not get taxed on profits. But it still pays VAT, Property, B&O, etc.