The Internet is difficult to tax because it's often difficult to pin down exactly where a business is operating. We've just got a new tax in the UK which is supposed to catch international businesses making money in the UK without having a real presence. It's looking like lots of other counties are trying to do something similar. How well they'll work remains to be seen!
Italy considers introduction of tax on digital activities Based on news published in the Italian press on 24 April 2015, the Italian Government is considering the introduction of a 25% withholding tax on the virtual presence of foreign multinationals selling into the Italian market without the presence of a physical structure falling within the traditional definition of permanent establishment (PE).