I'd ask some economists if thus is net negative or net positive for developing economies. If the principle is you pay tax in the economy you supply service, then a lot of service is supplied over mobile devices to emerging economies. Maybe their tax revenues will rise?

Only if they peg their currency to the dollar or each other: If they don’t then tax revenue has little to do with the rate of tax and more to do with the level of saving. And nothing at all to do with the capacity of the nation to provide public services - which is more to do with its overall productivity level and power structure.

Economists struggle with how money actually works let alone the function of taxation and its incidence.

Net negative. This will put additional burden on small exporters who can't manage the ever-increasing bureaucracies linked to foreign exports.

> Maybe their tax revenues will rise?

I think it will depend on whether these services will even _be_ supplied there. More likely than not, companies will just pass over the opportunity to provide services to smaller and poorer countries due to higher fixed costs of doing business there offsetting the benefit of low per-unit costs inherent to digital services.

Ah, economists, those who pretend to know things.

Ah, government, those who don't even pretend.