cstanford
In the United States, if one provides a service (a product endorsement/testimonial, design consultation, testing, etc.) and are compensated with merchandise in the form of a copy of the item you were asked to test or to help design (or other merchandise, gift certificates, etc., or cash of course) the value of the merchandise is taxable income and is reported via the 1099 mechanism. A payer is generally required to report transactions of value equal to or greater than $600, there is no threshold for the recipient - the income must be reported regardless of the amount. Some transactions reported on the various 1099 forms have different thresholds.

Most developed countries tax these sorts of transactions very similarly, though reporting thresholds may or may not vary. These sorts of transactions are no different than if a famous automobile race driver received an automobile in return for test driving it and providing his or her expert input into the design of the car. In the United States, the magnitude of the transaction is disregarded. The income must be reported by the recipient.

Anybody reading this should seek their own tax counsel if they believe these rules might apply to them wherever they are domiciled.

Not receiving a 1099 does not relieve the U.S. citizen of reporting the income.