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For VAT this is already defined (in the EU): wherever the purchaser is when they get their goods handed to them. If I drive over the border to Germany, I pay German taxes. If I buy online and have it shipped to the Netherlands, I pay Dutch taxes.

A digital good is handed to me wherever I am when I purchase it, so I pay taxes in that jurisdiction.



That's not a good analogy - VAT is simply added to base price at the time of purchase. Profits are entirely different - how would you account expenses for example. Not to mention various tax benefits that differ from country to county.


If you sell concert tickets, would this mean that you need to book the profits in the respective countries of anyone anywhere in the world?


In case of services it’s in the country where the service is provided - thus in the location of the concert. Now, online streaming again is provided is provided in the location of the viewer, that’s a bit of a mess (used to be involved in running conferences, same thing there)


A concert ticket is not a digital good. The service is given to you at the concert itself, therefore the country in which the concert is, is the country where you will pay taxes.




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