> Or am I not really paying the Spanish entity when I buy those ads? I'm pretty sure you pay the entity in the country that you are located in, so the Montana

> Or am I not really paying the Spanish entity when I buy those ads? I'm pretty sure you pay the entity in the country that you are located in, so the Montana rancher is paying Google USA. Basically, you need a corporate presence in most places in order to _sell_ to people in those places. People in Spain pay Google Spain to place ads _as far as I understand it_—I'm not an expert on EU tax regulations.