ICC Issues brief: Taxation of Physical Goods in the Context of E-Commerce

Release of the final ICC Issues Brief: Taxation of Physical Goods in the Context of E-Commerce, developed by the ICC Working Group on e-commerce, to inform the ongoing WTO plurilateral negotiations on the trade-related aspects of e-commerce.

The issues brief explores the effects of indirect tax regimes on international trade in physical goods via e-commerce, and highlights that such regimes may present non-tariff barriers to trade unless they are designed in a consistent and simple manner.

Source ICC

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