PHUsing Paris as an example location, “He has been to Paris” emphasizes the speaker's presence in Paris, while “He has gone to Paris” emphasizes the speaker's journey to Paris.
There may also be the overtone of a difference between the two, in that “He has been to Paris” suggests that the speaker has visited Paris on multiple occasions, while “He has gone to Paris” suggests that the speaker has visited Paris only once.
There may also be the overtone of a difference between the two, in that “He has been to Paris” suggests that the speaker has visited Paris on multiple occasions, while “He has gone to Paris” suggests that the speaker has visited Paris only once.