They could declare zero value in high tax states. Approaches taken by various governments to Internet taxation are very different. Mobility of tax base is greater for unit of production, and even greater for high tech industries. It is impossible to tax internet biz according to territory specific standards. There are no established criteria how to define territorial limits of states.
All democracies adhere to basic tax freedom rights.
Perhaps even sales of non-tangible products delivered electronically vs. diskettes. US Federal taxation is an even more complicated question. As for now there are no rules because of decisions that past rules should apply to the new era. There is an emphasis on residence based tax. Cyberspace location is not treated as a permanent location.