What are the tax laws governing the payments made by users to buy course, from across the world?

While we can't advise you on the specific tax laws in your country, we license the content from you and act as a reseller, so the source of the income to you is only from us, not from each purchaser. Any sales happen directly to our merchant account, and we are the merchant. We then pay you from our bank.
In terms of the legal agreement between us, we are licensing the content and reselling it, so we would be the source of your income for these courses.