The valuation idea was to make implementation simple. Another option would be a revenue-based approach where any money earned through copyright ownership would

The valuation idea was to make implementation simple. Another option would be a revenue-based approach where any money earned through copyright ownership would be subject to a licensing tax. This could be more easily spread around to multiple countries taxing within their jurisdiction, but would also get into hairy issues when multiple copyright applied to a single piece of media - how would a movie or game full of 3rd party characters like Kingdom Hearts, Wreck it Ralph, or Ready Player One split the value of each individual IP works within it for tax purposes?