OLD FRONT. Amazon.com (AMZN.O) has scored a win in yesterday’s tax battle. Europe’s second-highest court ruled on Wednesday that the e-commerce giant did not have to comply with a European Commission order to pay $303 million in back taxes to Luxembourg read more . The verdict is further evidence that Competition Commissioner Margrethe Vestager’s tax fight against U.S. tech giants is not working. Her attempt to use EU state aid rules to dismantle cosy fiscal arrangements had already backfired in September, when the same court annulled a 13 billion euro tax order against Apple (AAPL.O). For Amazon founder Jeff Bezos, the ruling may however be a pyrrhic victory. A U.S. proposal for a global minimum corporate tax rate read more of 21% on overseas income has revitalised a decade-long push against tax avoidance. If implemented, the plan would give internet behemoths less incentive to base themselves in low-tax jurisdictions such as Ireland or Luxembourg. The tax war has already moved on. (By Lisa Jucca) On Twitter http://twitter.com/breakingviews Earlier in Capital Calls: Ubisoft’s gaming supertanker starts to turn read more EU bank duo head in opposite directions read more Leaner should mean better at UniCredit read more TaylorMade deal is par for the course read more Japan’s one-woman show flops read more