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....
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But still need to be able to verify location of users? And doesn't that approach also take us back to which user pays, ie what's in scope for "generally"?
Cld it not just be that online accounts through which users makes payment for DS are counted to where user normally lives/ tax resident. If i sell something on ebay then sellers fee from UK user. It doesn't matter where I happen to be over course of auction or at moment it ends?
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Sure, for marketplaces - but doesn’t work for advertisements. Only way to do it is user tracking.
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I know but maybe privacy means they shld give up on idea of allocating to where viewer is and just allocate to to where advertiser is based. Google can't pass on cost to advertiser because the price is set by auction so advertiser can't benefit by manipulating location of account
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