But those courts are still infrastructure, no?

So if you operate a business in any country that has a treaty with France you should get a bill from the French government?

If you offer services in France and accept payments from French citizens then you're pretty much operating in France.

If not someone should figure out how to put a server on a satellite so they could claim no taxes are due as transaction is extraterrestrial.

That would be exactly true. If your business's operating legal presence were in space, or on the open ocean, then you would pay no taxes, aside from consumption-side taxes in the countries you serve.

Tell me how this would be anything but fair.