I think we are living in a very huge gray area. What Steemit Inc. ends up doing will determine what rest us need to do. Taxing stuff that was crated out of thin air before it’s even exchanged for money is insanity. All we know for sure is once its exchanged on the open market then taxes is owed and many places will be reporting that.
We literally will need tools to track and determine “gift tax” if we are even going classify upvoting another person in that way. There just way too many factors, countries, legal entities. I don’t even know from a legal standpoint where my Steemit account’s “wallet” is legally in the world. Heck if we try and go off logic of “where the transaction was processed” that’s a massive issue right there alone with possible of multiple countries trying lay claim to that.
For now I think you are on the right track.