[ashray]

I've been a digital nomad for almost 6 years and have written in great detail about this subject here: https://bkpk.me/digital-nomads-tax/

The gist of it is that it depends a lot on your citizenship, the kind of work you do, and how it is all setup. Normally, taxes are to be paid where the work is done if you are a tax resident in that country. Interpretations vary so most nomads are on tourist visas and just fly under the radar. There is no proper framework for this kind of work yet. Even if you wanted to pay taxes in a country you're visiting it would be impossible in many cases because they wouldn't even issue a tax number without proper residence papers. You should be most concerned about your home country and speak to an accountant about that.

[devoply]

People on tourist visa by definition are not residents or citizens. They are tourists. You can't tax tourists. Imagine how many people would avoid certain destinations, I mean executives, if this was ever an issue. Many people "work" while being tourists. It would be difficult/impossible to force them to pay taxes for the weeks or months they spent in your country.

[atemerev]

While it's still complicated, many countries use the notion of "tax resident", usually defined as "somebody who spend more than 180 days / year physically at our territory".

While it doesn't help US residents, as they have to pay Uncle Sam wherever they live, many non-US people are using this loophole to avoid being taxed anywhere. Just find 3 countries with residence-based taxation, avoid staying more than 180 days in a year in any of them moving back and forth, and boom! Zero taxes.

(YMMV, IANAL)