The tax consequences in the context of metaverse

Under chapter 2, a new section 2.4. should be included to explain how companies are making money in the metaverse. Chapter 3, under direct taxes should also talk about the digital services. Chapter 4 should be also extended a bit more, and capture what is the OECD / European Commision (EU) and IRS (US) position on taxing the metaverse, and also discuss which country will tax (one of the residency / where the asset is generated etc.)