New tax on AirBnB rentals, etc?

Thanks for all of the answers. While the road ahead seems complicated, it is now clear, and you folks have helped a great deal! Cheers.

It is where the product is sold, service is rendered, or in this case, property rented that is the determining factor where the first tax return is filed, with tax treaty laws following the earner back to other tax obligations.  Where payment is made or which currency is used is not a determining factor, the location of the physical act is.
I'll bet there are all sorts of different opinions about on line internet work done in Mexico for foreign entities paid outside the country.

With the advances in computerization and cross border information sharing doing rentals and such "under the table" is becoming quite risky. Now that AirBnB and the likes are reporting to the various governments it is even more so.