Maya Forstater

If revenues aree intended to be distributed amongst MS in proportion to the value) profits generated in each MS, you have to know end user locations?

But they are not really. It's just a rough and ready approach. When I stay in someone's spare room in Barcelona we are both end users of Airbnb - the question is which one for the purpose of 3% (and if I buy ad words I am arguably an end user of Google's service... )

There will be quirky outcomes. Say Airbnb host and user are resident in UK but property is in Barcelona. New rules seem to give no value to Spain, although it's arguable it's the property that generates the profits. Whereas if the host or user is in Spain and location tracked....

Drivers and riders. Marketplace sellers and buyers. All advert viewers.

Drivers and riders are necessarily in the same country. But not so Amazon marketplace sellers and buyers (or even more so app designers and downloaders) -- so which country gets the 3%? Why advert viewers and not advert buyers (and are we/they sure?) ?

So far as I can see, you mush all the users together, be they sellers/buyers/drivers/riders and then pro-rate by jurisdiction.

Really? That's so weird though - 1 Amazon seller might have 1000s of customers - so then 0.1% goes to the sellers home country and 99.9% to the buyers? Seller is paying c. 15% referral fee while buyer is paying retail value of item - presumably its 3% of the first not the second?

Yes. Weird.