I have signed up for Amazon's Kindle service for making an eBook, and for Amazon's Createspace for making a print on demand book. With both those services, what country I am in or from were not issues, I was never prompted to provide any tax information. Literally within minutes I was at an interface to upload my book text and select options for how I want to make it available.
With Amazon's ACX service for publishing audiobooks, I was first stonewalled by the fact that I am not in the US or UK. I used a relative's address to sign up just to poke around a bit and see what it was like, and there are all sorts of procedures to verify tax information and social security numbers. Some stages seemed to involve faxing (!) documents.
And that's even putting aside the fact that ACX is currently unavailable for people outside the US and UK. For those of us ineligible for ACXs services, it seems that Audible does not accept direct submissions, and trying to find a go-between is as bad as trying to find a traditional publisher.
I have a professionally narrated and edited audio version of my book ready to go, but pretty much nowhere to take it.
The difference between the process of making a eBook or POD book versus an audiobook has left me baffled. Why is an audio version of a book so much more complicated and difficult to distribute? It's the exact same content, just one you see and one you hear. So why should taxes, legalities, and country of origin matter in one and not the other?