Strange, Big Tech has no inherit right to operate in foreign markets. If they want to be in those markets, they need to pay their fair share. Would glad to see them pull out of those markets.

Think of it on the flipside. If I make a website, I don’t control who accesses it, and if I run ads or something, figuring out where that revenue is coming from is quite difficult. It can be done, but if I have to pay taxes to a hundred different countries, that’s quite the burden.

I don’t know how DSTs work in practice, but ideally we’d just discourage ads in general. Paying taxes on actual transactions (sub fees and whatnot) is easy, and ads suck.

figuring out where that revenue is coming from is quite difficult.

Since all countries have long traditions in requiring that from a business, it doesn’t matter if it’s difficult or not.

It den essentially requires user tracking, no? Or some complex IP-based guesswork?

Maybe it’s tractable for larger businesses, I’m more thinking of smaller players who don’t have billions in revenue.

These taxes usually have minimum revenue requirements that smaller players wouldn’t meet. Canada’s DST [requires] at least $20m in Canadian digital services revenue and €750m in global revenue.

Is that pretty consistent? There are dozens of countries with laws like this.