I am a UK developer and have recently discovered that the sales and proceeds make no sense to me. If I sell an IAP at $10 (my tiers are tiers 1, 2, 3, 5, 10) I expect to receive proceeds at $8.50. I am in the Small Business Program. There seems to be no consistency when calculating the proceeds after sales. Is this VAT? Please see last entry in the thread below. Thanks! 
Yes, I believe this is what makes it inconsistent. Apple pays the VAT / sales tax / any other taxes that are owed in the country that the IAP was made in, so you don’t have to fill out dozens of different tax forms around the world. So the amount you get from a given tier will vary based on the country the user was in.
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That makes perfect sense. Thanks alanFlickGames.