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I know that companies from US selling electronic goods to EU customers over internet need to charge and pay EU tax rate. For example if the company from US with no physical location in EU sells web hosting or domain name to EU customer, they need to put to invoice tax rate of the country from where this customer is coming from.

I am wondering if there is similar situation in reverse case, if EU company is selling to US customer, do we have any obligation to US in such case, does US have any similar way of taxation?

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