Where is the location of an eCommerce site ?

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I am trying to see (without to much work) if there is any future in
selling some of my stock pictures. What I really dont want to do is to register a company.. get VAT number... collect VAT etc etc

From a business point of view where is my business located ?

-UK since the site and the files to be downloaded are there ?
-Ireland since I am physically here for many months?
-USA since the money will be collected by PayPal 
and used out of the Paypal account
-South Africa since I am a resident and pay income tax there ?
-Jamaica because I think its a nice place ?

What have the other users of OSC done to stay legal and at the same time minimize the pain in setting up a shop that for argument sake could fail in 4 months ?

Regards