U.N. Summit to Focus on Internet
There is no way the UN will get its hand near Internet control. No way. The Internet is an American creation, and its underpinnings are controlled by private, US corporations. Those companies are never going to let a bunch of bureucrats from Geneva tell them what they can, cannnot, or must do to make a bunch of governments that hate the idea of open information happy.

The taxation thing should be left to the individual countries to figure out. Nothing that these clowns decide will matter in the US, so, in terms of online transactions, any recommendations would be ignored out of hand.

This whole thing is about Control of Information. And a huge majority of the countries braying for UN oversight are societies where free expession is verboten.