I don't think the mining operation falls into any jurisdiction because, as a miner, you are paid in virtual coins that are not regulated by any international law for the time being.
Well that is not quite right. This may be applying to most countries even america, but there are a lot of countries that have cryptocurrencies defined and under restriction/regulation, as well as the creation and training, be it day trading or accepting it as a payment for a good.
One example.
Mining falls under creation of wealth (company tax 15%)
If the coin you mine today raises in value until you exchange it, this gain has to be added on your creation of wealth. (15% regular tax)
If you do it more than once, it falls under the intend of making money and you are again legally bound to open a company for this procedure. No chance to say I do it privately
If you mine a coin today, and you sell it its 19% VAT you have to pay.
If you payout a mined coin, its 15% company gain tax, 19% VAT and the future speculation "profit" you might have falls under 25% trading tax.
This is just one country I am working in. (Pardon my no 100% right words)
The regulation of crypto is a lot further than most people realize. We are way to focused on America with their struggle to regulate it....
Giga-watt operates in the u.s. the only taxation here is when you cash out crypto to fiat, 15% capital gains tax under 400k per year, 33% if above 400k.
They don't know where you live, and wouldn't be reporting to your government. The only person who could report it to your government (s) would be you and in which case if you're operating in multiple countries claim all profit in the one with the least issues.
*This is not an advocate to tax evasion.