If I buy online and have it shipped to the UK, is it sold in the UK, in another countries warehouse or wherever they have a web sever?
Now something like this is bound to come, from the new treaty, to all G7 countries, which hopefully means it will trickle down to the G20 at the least.
The main issue is not rules on sales though - it's cracking down on profit-shifting masqueraded as IP transfers and licensing. Hopefully that too is being cracked down on.