[llukas]

If you offer services in France and accept payments from French citizens then you're pretty much operating in France.

If not someone should figure out how to put a server on a satellite so they could claim no taxes are due as transaction is extraterrestrial.

[microcolonel]

That would be exactly true. If your business's operating legal presence were in space, or on the open ocean, then you would pay no taxes, aside from consumption-side taxes in the countries you serve.

Tell me how this would be anything but fair.