not ALL books are geographically restricted, according to FW it's only affects fewer than ten percent of their titles. In most cases the restrictions are for European countries or Australia, but in some cases the restrictions can be quite complicated and affect many different regions. The eBook's description page will list any restrictions.
the fact that it only affects some books/authors makes the tax argument a little superfluous. In the series by Tad Williams "Memory, Sorrow, and Thorn"; books 1&2 are available for me to purchase as a UK resident, but books 3&4 are restricted geographically. [2 of the books are only available in ePub...]
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