Nobody said that there is a tax exemption for companies over N+ employees. The OP said that amazon doesn't have to pay taxes.
Can we please stop arguing like influencing is only true if it is done in the most direct way (similar to the quid pro quo debate). Obviously if big company lobbyists try to get tax law in their favour they are not pushing for "please write a law which exempts companies over N employees from taxes." They push for laws that sound innocent but only they will be able to take advantage of, just like it is at the moment. The outcome is still the same they pay less or zero taxes.
Can we please stop arguing like influencing is only true if it is done in the most direct way (similar to the quid pro quo debate). Obviously if big company lobbyists try to get tax law in their favour they are not pushing for "please write a law which exempts companies over N employees from taxes." They push for laws that sound innocent but only they will be able to take advantage of, just like it is at the moment. The outcome is still the same they pay less or zero taxes.