There is no "independent digital distribution".
If the labels played the games right with Google, every video or even "video with lyrics"-knockoff would've had a download link with payment right through Google. With a Google-based player, etc...
But noooooooo, just as with Napster, they had to f**k up a functioning system by being too greedy. 'Cauz they wanted to sell their "top hits" MP3s for $4.99.
So knowing that.............how much do they get on iTunes?
No matter the price of the album, you have at least 35% of it that goes to iTunes for providing the platform. Promotion, overhead at the label, production of the album itself, etc... Attending some promo-gigs at radios and TV stations. That's money that has to come up-front, out of your pocket. Labels used to pay that upfront, when you are independent, that's what you do.
And he isn't striving to be the "I-make-2k-on-iTunes/month" artist, so the overhead is bigger and so are the expenses.
Keeping that in mind, Uncle Sam knows exactly what you move and wants his. There's no selling of 10s of thousands of CDs from the trunk and money not accounted for anymore.
So the 2million you think you "made" off that 300k sale look more like 500k-600k in the end.
Guess what? You can as well concentrate on selling SINGLES, but for those 2-3 big singles, you either need BIG songs, BIG names & collabos or a BIG promotion.
Nothing you can afford to pay upfront at an indie label.
Hence why the successful ones have a one-stop-shop solution, the original 360 deals.............now when you PART OF THE LABEL, that makes sense. As an employee? Do yourself a favor and go flip those burgers. At least you will keep your dignity and won't end up with debt after 3 years of being an "independent artist/weed dealer". LOL