We need a principle-based approach, sound societies can only be built with sound principles.
If I have interesting ideas, I could write a book and sell it in every country of the world. Then this product would be taxed and would need to respect the publication-related laws of that country. On the other hand, if someone reads my book and then travels across the country to hold free seminaries to teach my ideas to the masses, it is not reasonable to try to tax this value transfer, but this is exactly what governments have decided to do.
You see: values vs principles. We can have values but we need to articulate sound principles to give life to these values. What you describe are values.
And what I contend is that we already had sound principles, principles developed across decades and even centuries. The physican establishment rule is the only sound and workable principle.
What we have now is a mess encouraging anti-democratic dynamics (centralization, fingerprinting, and ironically data collection since you need to know more about consumers to know how to apply the laws), in addition preventing innovation and making business difficult.
All of this while for every non-taxed value under traditional principles, a taxable value is actually created... but for some reason nobody is interested in investigating this correlation... for example, the person holding seminaries pays a tax on the room he rents for the seminary. But government prefer to go hard on their propaganda.
If a country wants to tax the books royalty, it should focus on upping its game to attract intellectuals instead of hacking together unsustainable notions to tax "learning".
Similar things could be said for advertising company. When an advertiser
advertises in a country, it is by definition to sell a product that most of the time will be taxed into the country (and even if it doesn't, this value transfer will at the 2nd or 3rd degree lead to an activity that can be taxed).
This is why principles based on physical presence and not abstract fictions are not only sufficient and sound but they are also fair. The same is true for privacy, which are after all transactions of their own kind. If you want to regulate data, make sure people use services based in your country by creating the proper environment instead of hacking together extraterritorial laws based on wacky principles.
Just compare these new frameworks, with the readability of the physical establishment principles, that been able to accomodate even the most complex business models for centuries.
Principles should be a foundation, not something you throw out of the window as soon as you start losing to avoid confronting your difficult challenges at the cost of creating an international mess. Digital is not complex, and does not require complex regulations. Trying not to adapt to the world and not to confront your true problems is the only that is complex.