It's high time that we had global agreement that electronic sales work like physical sales, with the regulations and tax rates of the country where the retailer is based applying to the sale, and with territorial rights based only on the retailer's location. Because in fact it's impossible to know where the customer is physically located at the time of the sale. Yes, this gives lots of oppurtunities for tax avoidance, which suggests that perhaps we should just give up trying to levy sales taxes on electronically delivered goods altogether, and replace them with taxes on things that can be unambiguously located geographically.
VATMOSS
It's high time that we had global agreement that electronic sales work like physical sales, with the regulations and tax rates of the country where the retailer is based applying to the sale, and with territorial rights based only on the retailer's location. Because in fact it's impossible to know where the customer is physically located at the time of the sale. Yes, this gives lots of oppurtunities for tax avoidance, which suggests that perhaps we should just give up trying to levy sales taxes on electronically delivered goods altogether, and replace them with taxes on things that can be unambiguously located geographically.
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