Sales taxation is under high pressure and faces several challenges due to the increased globalization of cross-border trade and due to the digitalization of sales channels. What seems especially troublesome is the control and tracking of cross-border transactions of digital services provided to private consumers. Within the VAT on e-services framework of the EU, companies located in third countries (outside the EU) have to register only once within the EU when they intend to sell to customers there. Consequently, registrations of such companies in Germany do not deliver a comprehensive overview of all companies offering cross-border digital services in Germany. Against this background, the question arises to which extent third country companies realize sales revenues from digital services within Germany. Furthermore, it is interesting to find out where those companies are located (for tax purposes), to which market segment they belong to and in which company sizes they can be grouped into. Due to the fact that those services are of digital nature, both the residence of the customers and the residence of the service providing companies is not directly observable. It is the aim of this project to evaluate the relevance of those digital service providers by analyzing the data traffic of relevant websites.