International Chamber of Commerce (ICC) Views on Extraterritorial Jurisdiction in Relation to E-commerce Taxation

Due to the intangible nature of the Internet, e-commerce transactions are considered to be without boundaries. With the rapid spread of e-commerce and increased regulation in e-commerce taxation, the potential for extraterritorial jurisdictional problems has grown. Incidences of extraterritoriality occur in a vast range of areas, including taxation. The International Chamber of Commerce (ICC) has warned about extraterritoriality and its damaging effects on global commerce.

The following questions have been addressed in this article:

Explain the concept of extraterritorial jurisdiction in relation to e-commerce taxation
How is the ICC working to resolve extraterritoriality problems?
What are the various measures proposed by the ICC for mitigating the adverse effects of extraterritorial jurisdiction?

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