The story is basically in the title. I’ve been seeing a lot of Warframe creators complaining about this. Leyzar (linked to above) goes so far as to say that this will completely kill smaller channels.
While I haven’t had time to think through the whole situation yet, it strikes me as unfair that Google/YouTube can dodge corporate taxes around the world, yet their creators are forced to pay taxes in the U.S. even when they aren’t citizens there.
If South African (or other) YouTubers are required to pay taxes in the U.S., then Google should be required to pay taxes here!
If you’re talking about not paying taxes on the same income in two different countries, then I think that should still apply. South African Youtubers should be able to exclude income from their channel due to it already being taxed.