Being online has become a firm part of our lives. This has been
accelerated in no uncertain terms by the COVID-19 pandemic and the
resulting lockdowns. As such, it's no longer unusual to partake
in education, art, and cultural activities on the internet. For
providers and participants alike, digital events are often low in
cost, meaning that they could well be around for a long time.
And given that it does not matter where you are located,
international market players can be a part of any given market.
They can provide their content from wherever they want to customers
who, in turn, can receive it wherever they want.
The content is provided in the widest variety of formats
imaginable. The nature of online offerings, whether they are live
events, pre-recorded sessions, or hybrid formats with or without
supplementary services like training materials or download access,
can influence the determination of the place of supply and the
eligibility for reduced tax rates or
