Doesn’t that mean the YouTube creator relationship is an employer-employee relationship? If it was company-contractor relationship, payment wouldn’t be taxable

Doesn’t that mean the YouTube creator relationship is an employer-employee relationship? If it was company-contractor relationship, payment wouldn’t be taxable, only the contractors surplus. On top of that. How do creators abroad get a tax refund for their expenses? says the European who has never done business with the US and doesn’t know what he is saying...