Where is the place of execution for an online software service?

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For a remote software service, the act of providing the service happens where the client actually uses and consults the software. The provider hosts the infrastructure, but the execution of the contract—the delivery of the software’s functionality—occurs at the point the client logs in and interacts with the program. That means the place of execution follows the client’s access location, not the physical server or a fixed country. The provider’s server location would only be relevant if execution happened there, which isn’t how SaaS works. Limiting to the client’s home country would also be too narrow, since access can occur from anywhere the client chooses. The contract signing city’s nearby server farm is irrelevant to where the service is performed. Therefore, the place of execution is where the client accesses and uses the software.