>software-as-a-service subscriptions
when people in other countries use that at a non-trivial scale, aren't the servers on the other end of the connection still located in their region?
when people in other countries use that at a non-trivial scale, aren't the servers on the other end of the connection still located in their region?
You can tax the "intellectual property" payments that the subsidiaries make to the USA parent, or you can pick some other criterion. Or you can just create a new sales tax for any one part of the transactions you want. It's tricky but it can be done.