Given the discussion of the prior section, it is probably helpful to pause and ask what adopting a market access proxy understanding of the permanent establishment rules accomplishes. As noted in the prior section, changing from the traditional point of value creation characterization as the primary conceptual basis for the traditional PE rules and considering the added possibility that market access was a salient underlying theoretical justification of the rules does very little to challenge or change the current arguments for and against modifying the existing system of international taxation. What is really gained by adding market access proxy to the discussion is that it presents an avenue to ensure that tax policy remains cognizant of real world norms and values. When long-established legal principles of all sorts are being confronted with the new realities of the digital world, the subtle distinction between “locations of value-creation” to a “market access” vantage also shifts consideration away from the existing arguments about e-commerce taxing jurisdiction and stimulates greater scrutiny of the activities used by e-tailers to market their products