And the Prime Minister will make it clear there must be an "international solution" to establish a level playing field for all companies.

       Mr Johnson will take the world's richest man to task when the pair meet at a UN summit in New York.

       He wants web giants to pay more taxes to prevent ailing shops going under.

       Amazon paid just ￡63million in business rates here in 2018 on reported sales of ￡8.8billion. By comparison, Marks & Spencer pays about ￡184million on annual sales of ￡10.7billion, while Tesco pays ￡700million on ￡63.9billion.

       The Prime Minister's official spokesman said Amazon's tax record would be raised.

       They said: "You can expect the PM to raise this important issue.We have been the leading advocate for an international solution to the tax challenges posed by the digitalisation to the economy."

       He pointed to the UK securing an agreement on digital tax at the G7 summit in Cornwall in June.

       Mr Johnson will also raise climate change with the Amazon boss.

       "We fully recognise it [Amazon] is one of the largest companies in the world and has a role in addressing issues of climate change and biodiversity," the spokesman added. Those are the issues the Prime Minister intends to raise with Mr Bezos."

       Forbes says Mr Bezos, 57, is the world's richest man, worth ￡145billion.