Scenario in my head (For US)
Another episode of DaFt's Theater of the absurd
Tax Agent: "May I help you?"
Bob: "Yes, I'm here for a refund on the tax you mistakenly collected on my online acquisitions of MS office 2013."
Tax agent: "Refund? You purchased 10 copies, and owe tax on each purchase."
Bob: "But I didn't purchase them, did I?" Shows paperwork with EULAs "As you can see here, I leased them, nice and legal, It's Microsoft that owes taxes for income, not me for purchasing, since I did no such thing!"
Tax Agent: looks confused "One moment, I'll have to check this against the database." Shuffles papers, searches on computer, call in boss, confers in whispers, boss looks through data, more whispers, boss leaves. "Well, it seems that legally, you are correct, and you should get a refund in 6 to 8 weeks,"
Bob: " Well, now that that's sorted, I'd like to apply the lease amounts against the new small business incentive, which gives me a full refund on the lease, plus 15%, I have the paperwork here."
Tax Agent: "Gnarr!"
Two weeks later, at Microsoft HQ:
A chair flies through a window as Ballmer is heard screaming, "WTF do you mean we're having to pay taxes for people to buy the piece of..."
Underling from accounting: "Well, we did state that it's a lease, not a purchase, so we're accountable for taxes on leases collected... And worse, Congress just passed an emergency bill making us liable for 75% of the cash it's paying out in its small business incentive package, since in the past two weeks, the majority of the incentive has been paid out to cover our leases."
A large oak desk follows the chair in flight. Ballmer: "GODDAMMIT! Is there any good news?"
Underling from accounting: "Well, Since word of this has spread on the Internet, we've sold.. er, leased nearly 400 million copies of Office 2013 in the past two weeks alone!!"